Source: EURLEX
Language: en
Format: md

![european flag](./../../../images/eclogo.jpg)EUROPEAN COMMISSION

Brussels, 3.9.2025

COM(2025) 338 final

2025/0183(NLE)

Proposal for a

COUNCIL DECISION

on the signing, on behalf of the European Union, of the Interim Agreement on Trade between the European Union, of the one part, and the Common Market of the South, the Argentine Republic, the Federative Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay, of the other part

EXPLANATORY MEMORANDUM

1.CONTEXT OF THE PROPOSAL

•Reasons for and objectives of the proposal

The attached proposal constitutes the legal instrument for authorising the signature of the Interim Agreement on Trade between the European Union, and the Common Market of the South, the Argentine Republic, the Federative Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay (hereinafter referred to as 'the ITA').

Mercosur
[1](#footnote1)
 is the world’s fifth largest economy outside of the EU in terms of GDP (EUR 2.9 trillion in 2023), and the EU's eleventh largest trading partner. It is an important market, with a population of over 270 million inhabitants and large untapped potential for trade and investment. The EU is the first major economy to reach a comprehensive trade agreement with Mercosur, which will give EU exporters, service providers and investors an important first mover advantage in this region. The ITA will strengthen ties between like-minded, reliable partners, and reflects both sides’ commitment to open, sustainable and rules-based trade, countering protectionism. It will create an ambitious and comprehensive framework for the trade relationship that will contribute to economic security and help facing current global challenges.

On 13 September 1999, the Council of the European Union authorised the European Commission to open negotiations with Mercosur and adopted negotiating directives. The negotiations were conducted in consultation with the Council Working Party on Latin America and the Caribbean. The Trade Policy Committee was consulted on the trade-related parts of the negotiations. The negotiation process took more than 25 years. The negotiation of the trade related parts was initially politically concluded in June 2019 and of the political and cooperation part in June 2020. During 2023 and 2024 the EU and Mercosur negotiated additional elements, in particular the Annex to the Trade and Sustainable Development Chapter, including reinforced commitments on deforestation as well as provisions granting Mercosur more flexibility on some industrial policy related commitments (e.g. public procurement). The EU and Mercosur and its members concluded the negotiations of the Partnership Agreement between the European Union and its Member States, and the Common Market of the South, the Argentine Republic, the Federative Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay (hereinafter referred to as the “EMPA”) on 6 December 2024 in Montevideo, Uruguay.

The negotiated texts relating to trade and investment liberalisation were published by the Commission in August 2019 and in December 2024.

The negotiated outcome consists of two legal instruments:

1.the EMPA that will include a) the Political and Cooperation pillar and b) the Trade pillar; and

2.the ITA covering trade and investment liberalisation.

The ITA is intended to be signed at the same time as the EMPA. Pursuant to Article 23.2(1), the ITA will enter into force on the first day of the month following the date on which the Parties have notified each other in writing of the completion of their respective internal procedures required for this purpose. The ITA will expire and be replaced by the EMPA upon the latter’s entry into force, following its ratification.

•Consistency with existing policy provisions in the policy area

The ITA provides a comprehensive legal framework for EU-Mercosur trade and investment relations. It will remain in force until the entry into force of the EU-Mercosur Partnership Agreement.

The ITA will replace Title II of the Interregional Framework Cooperation Agreement between the European Community and its Member States, and the Southern Common Market and its Party States, signed in Madrid on 15 December 1995.

The ITA is fully in line with the overall EU vision for its partnership with Latin America and the Caribbean, as outlined in the Joint Communication to the European Parliament and the Council on a New Agenda for Relations between the EU and Latin America and the Caribbean, adopted on 7 June 2023.

In addition, the ITA is in line with the “Trade Policy Review - An Open, Sustainable and Assertive Trade Policy” of February 2021, which anchors trade and investment policy to European and universal standards and values, alongside core economic interests, putting a greater emphasis on sustainable development, human rights, tax evasion, consumer protection, and responsible and fair trade.

•Consistency with other Union policies

The EU-Mercosur ITA is fully consistent with European Union policies and will not require the EU to amend its rules, regulations or standards in any regulated area, e.g. technical rules and product standards, sanitary or phytosanitary rules, regulations on food and safety, health and safety standards, rules on GMOs, environmental protection or consumer protection.

The EU-Mercosur iTA also includes a chapter on Trade and Sustainable Development, which links the Agreement to overall objectives of sustainable development and specific objectives in the areas of labour, environment, and climate change.

Furthermore, the EU-Mercosur ITA safeguards public services and ensures that governments’ right to regulate in the public interest is fully preserved and constitutes a basic underlying principle thereof.

2.LEGAL BASIS, SUBSIDIARITY AND PROPORTIONALITY

•Legal basis

The Commission presents the result of negotiations with Mercosur in the form of two self-standing but linked agreements: the ITA and the EMPA.

In accordance with the Treaties and case law of the European Court of Justice, in particular its Opinion 2/15 on the EU-Singapore Free Trade Agreement of 16 May 2017, all areas covered by the ITA fall within the exclusive external competence of the European Union and, more particularly, within the scope of Articles 91, 100(2) and 207 TFEU.

The ITA is to be signed by the European Union pursuant to a decision of the Council based on Article 218(5) TFEU and concluded by the European Union pursuant to a decision of the Council based on Article 218(6) TFEU, following the European Parliament’s consent.

•Subsidiarity (for non-exclusive competence)

The EU-Mercosur ITA, as presented to the Council, does not cover any matters that fall outside the scope of the EU’s exclusive competence.

•Proportionality

Trade agreements are the appropriate means to govern market access and the related areas of comprehensive economic relations with a third country outside the EU. No alternative means exist to render such commitments and liberalisation efforts legally binding.

This initiative pursues directly the objectives of the Union's external action and contributes to the political priority of 'EU as a stronger global actor’. It is in line with the EU Global Strategy’s orientations to engage with other countries and to revamp its external partnerships in a responsible way, in order to attain the EU's external priorities. It contributes to the EU’s trade and development objectives. The proposal is in line with the EU Green Deal.

Negotiations for the ITA with Mercosur were carried out in accordance with the negotiating directives set out by the Council. The outcome of negotiations does not go beyond what is necessary to achieve the policy objectives set out in the negotiating directives.

•Choice of the instrument

This proposal for a Council decision is submitted in accordance with paragraph 5 of Article 218 TFEU, which envisages the adoption by the Council of a decision authorising the signing of international agreements. There exists no other legal instrument that could be used in order to achieve the objective expressed in this proposal.

3.RESULTS OF EX-POST EVALUATIONS, STAKEHOLDER CONSULTATIONS AND IMPACT ASSESSMENTS

•Stakeholder consultations

During the negotiations with Mercosur, a Sustainability Impact Assessment (SIA) was commissioned from an external contractor to study the potential economic, social and environmental impact of the trade part of the agreement. The SIA fed into the negotiations and informed the negotiators and Commission services. The final report was published on 29 March 2021.

In the framework of the SIA process, the contractor consulted widely internal and external experts, organised public consultations and workshops, conducted online questionnaires and held bilateral meetings and interviews with civil society both in Europe and in Mercosur. Consultations in the framework of the SIA provided a valuable and effective platform for the involvement of key stakeholders and civil society, which participated in significant numbers.

All along the negotiation process, including prior to and after each negotiation round, the Commission informed and consulted EU Member States orally and in writing on the different aspects of the negotiations via the Council’s Trade Policy Committee. The European Parliament was also regularly informed and consulted via its Committee on International Trade (INTA), and the EU-Mercosur Monitoring Group. Draft proposals as well as the texts resulting from the negotiations were sent throughout the negotiation process to both institutions. The Commission also organised number of meetings and contacts with civil society (Civil Society Dialogues) to discuss progress and negotiating positions throughout the negotiations.

•Collection and use of expertise

The “Sustainability Impact Assessment in Support of the Association Agreement Negotiations between the European Union and Mercosur” was carried out by the external contractor London School of Economics Enterprise. The SIA provides an examination of the potential economic, social, human rights and environmental impact of the trade agreement.

The “Economic Assessment of Negotiated Outcome” (the EANO) was carried out by Commission services following the conclusion of the negotiations and reflecting their outcome.

•Impact assessment

The SIA consists of two complementary components. First, a robust analysis of the economic, social, human rights and environmental impacts, that the trade agreement under negotiation could have in the EU, in Mercosur countries and in other relevant countries. Second, a broad consultation process involving stakeholders both in the EU and in Mercosur countries, providing opportunities for information gathering and sharing, consultation and dissemination of the results. The SIA provides valuable input to the process of designing possible flanking and mitigating measures, including via proposals in the study.

The report employs the dynamic version of the GTAP Model to study the impacts of two scenarios, one conservative and one more ambitious, with respect to the outcome of the negotiations in terms of tariff and non-tariff measures reductions by both parties. In the conservative scenario, GDP in the EU expands by 10.9 billion euro (0.1%) and in Mercosur by 7.4 billion euro (0.3%) by 2032, in comparison to the modelling baseline without the FTA. In the ambitious scenario, GDP in the EU expands by 15 billion euro and in Mercosur by 11.4 billion euro.

The EANO assesses the economic impact of the actual outcome of the negotiations. It is not based on assumptions regarding the expected outcome of the agreement, contrary to the SIA. The SIA assessed the impact of two scenarios - one conservative and one ambitious - with respect to the outcome of the negotiations in terms of reductions of barriers to trade through tariff and non-tariff measures. The EANO estimates the economic impact based on the actual tariff and non-tariff measures concessions. It also takes into account the fact that the UK is no longer in the EU. This explains the difference in the estimated impact of the agreement in the EANO compared to the SIA. Furthermore, the EANO analysis is updated to include the most recent developments in the EU’s trade policy.

•Regulatory fitness and simplification

The EU-Mercosur ITA is not subject to REFIT procedures. It nevertheless contains a framework for simplified trade and investment procedures, reduced export and investment related costs and will therefore increase trade and investment opportunities for small and medium-sized enterprises in both markets. Among the expected benefits are increased transparency, less burdensome technical rules, compliance requirements, customs procedures and rules of origin, enhanced protection of intellectual property rights and geographical indications, better access to government procurement tenders, as well as a special chapter to help SMEs use the opportunities offered under the Agreement.

•Fundamental rights

The proposal does not affect the protection of fundamental rights in the Union.

4.BUDGETARY IMPLICATIONS

The ITA will have a financial impact on the EU budget on the side of the revenues. The ITA will lead to an estimated loss of duties of EUR 330 million at the entry into force of the Agreement. After the ITA is fully implemented on the EU side (after 15 years from its entry into force) the yearly loss of duties is estimated to reach EUR 1 billion. This estimation is based on a projection of the evolution of trade for the next 15 years without any agreement. Indirect positive impacts are expected in terms of increases in resources linked to value added tax and gross national income.

5.OTHER ELEMENTS

•Implementation plans and monitoring, evaluation and reporting arrangements

The ITA includes institutional provisions that lay down an implementing bodies’ structure to continuously monitor its implementation, operation and impact. This institutional framework will be replaced by the one set up in the EMPA, upon its entry into force.

The institutional chapter of the ITA establishes the specific functions of the Trade Council that will oversee the fulfilment of the objectives of the ITA and supervise its implementation and of the Trade Committee that will assist the Trade Council in performance of its duties.

The Trade Committee will supervise the work of specialised Subcommittees and other bodies established under the ITA.

•Detailed explanation of the specific provisions of the proposal

The ITA creates a coherent, comprehensive, up-to-date legally binding framework for the EU's trade relations with Mercosur. It will foster trade and investment by contributing to the expansion and diversification of economic and trade relations.

Through this agreement, the EU aims to provide the best possible conditions for its operators on the Mercosur's market. The ITA goes beyond existing WTO commitments in many areas, such as trade in goods, services, government procurement, non-tariff barriers and the protection and enforcement of intellectual property rights, including geographical indications (GIs). In all of these areas, Mercosur countries agreed to significant new commitments in comparison to WTO terms. The ITA also contains advanced provisions on trade and sustainable development, including strong commitments on deforestation.

The agreement satisfies the criteria of Article XXIV GATT (to eliminate duties and other restrictive regulations of commerce with respect to substantially all trade in goods between the parties), as well as of Article V GATS, which provides for a similar test with respect to services.

In line with the objectives set by the negotiating directives, the Commission notably secured:

(1)The full removal, over time, of duties on 91% of goods that EU companies export to Mercosur. This will save over EUR 4 billion annually in duties. For example, Mercosur countries will remove high duties on industrial products, such as cars (35%), car parts (14 to 18%), machinery (14 to 20%), chemicals (up to 18%), clothing (up to 35%), pharmaceuticals (up to 14%), leather shoes (up to 35%) or textiles (up to 35%). The agreement will also progressively eliminate duties on EU food and drink exports, such as wine (27%), chocolate (20%), spirits (20 to 35%), biscuits (16 to 18%), canned peaches (55%) or soft drinks (20-35%). The agreement will also provide duty-free access subject to quotas for EU dairy products (currently 28% tariff), notably for cheeses.

(2)A balanced market opening by the EU, as the agreement will eliminate import duties on 92% of Mercosur goods exported to the EU. Sensitive agricultural products such as beef, sugar or poultry are only given preferential treatment in limited quantities via carefully calibrated tariff-rate quotas.

(3)For Argentina, Uruguay and Paraguay, the agreement fully dismantles, or binds at zero, export taxes on raw materials and on industrial goods. It also reduces export taxes on agricultural goods (Argentina), or eliminates them (Uruguay, Paraguay and Brazil). For industrial goods, Brazil has bound at zero important raw materials needed for the EU’s economic diversification (nickel, copper, aluminium, steel raw materials, steel, titanium). Brazil has maintained policy space to impose export duties on certain raw materials, in such cases the EU has obtained preferences of at least 50% on any export tax introduced by Brazil in the future and a ceiling of 25%.

(4)A robust bilateral safeguard mechanism that allows the EU and Mercosur to impose temporary measures to regulate imports in the event of an unexpected and significant increase in imports, which causes, or threatens to cause, serious injury to their domestic industry. These safeguards also apply to agricultural goods under the tariff-rate quota regime or can be limited to the territory of EU outermost regions, where relevant.

(5)The highest standards for food safety, animal and plant health continue to apply to all products, irrespectively of whether they are produced domestically or imported into the EU. The precautionary principle applies. The agreement provides for reinforced cooperation with the authorities of the partner countries and faster flow of information about any potential risks through a more direct and efficient information and notification system.

(6)A comprehensive chapter on trade and sustainable development, which aims at ensuring that trade supports environmental protection and social development. The chapter covers issues such as sustainable management and conservation of forests, respect for labour rights and promotion of responsible business conduct It also includes specific dispute settlement provisions and a dedicated review mechanism. The chapter also includes an explicit commitment to effectively implement the Paris Agreement on Climate Change, which was also agreed to constitute an essential element of the EMPA, therefore allowing a suspension of the ITA if a Party leaves the Paris Agreement or stops being a party “in good faith”. An Annex to the TSD Chapter contains commitments by the Parties to take measures to stop further deforestation as of 2030. This is the first time that Parties to a trade agreement subject to dispute settlement take an individual legal commitment to stop deforestation. The Agreement also offers civil society organisations an active role to monitor the implementation of the agreement, including any environmental concerns.

(7)New tendering opportunities for EU bidders with Mercosur countries, which are not members of the WTO Agreement on Government Procurement. This is the first time that Mercosur countries will open up their government procurement markets. EU companies will be able to tender for contracts with public authorities, such as central government ministries and other governmental and federal agencies, on an equal footing with companies from Mercosur countries.

(8)The removal of technical and regulatory trade barriers to trade in goods, in particular by promoting the use of first-party certification and convergence through the use of international standards adopted by ISO, IEC, ITU and Codex Alimentarius, as well as by other international standard setting organisations, in accordance with the common definition agreed by the EU and Mercosur. There is an agreement to reduce duplicative testing in the electronics sector in low-risk areas. There will also be a specific Motor Vehicles Annex promoting UNECE Regulations and reducing duplicative testing in the sector.

(9)A comprehensive Annex with detailed provisions to facilitate trade in wine and spirits, covering recognition of winemaking practices, certification and labelling, in line with the most modern EU FTAs.

(10)The opening of services sectors and facilitation of trade in services between the EU and Mercosur, both through local establishment and on a cross-border basis. The agreement covers a wide range of services sectors, including business services, financial services, telecommunications, maritime transport (for the first time Mercosur is opening maritime transport within the region), postal and courier services. It also includes commitments on establishment of enterprises, both in services and non-services sectors. It will ensure a level-playing field between EU service providers and their competitors in Mercosur. The ‘right to regulate’ in public interest is fully preserved, at all levels of government. The agreement also contains advanced provisions on the movement of professionals for business purposes, such as managers or specialists that EU companies post to their subsidiaries in Mercosur countries. There is also a substantive e-commerce chapter – a novelty for the Mercosur partners.

(11)A high level of protection and enforcement of intellectual property rights including detailed provisions on copyright, trade secrets and enforcement providing for improved protection.

(12)A high level of protection and enforcement for EU Geographical Indications (GIs), comparable to that of the EU, for 344 EU names of quality food, wine and spirits products.

(13)A chapter dedicated to SMEs to ensure that they fully benefit from the opportunities offered by the ITA.

(14)Efficient dispute resolution mechanisms, either through panel arbitration or with the help of a mediator. The dispute settlement chapter includes new provisions modelled on the WTO non-violation complaint - if a party considers that a measure of the other party nullifies or substantially impairs its benefits under the agreement, it can ask a panel to rule on this question.

2025/0183 (NLE)

Proposal for a

COUNCIL DECISION

on the signing, on behalf of the European Union, of the Interim Agreement on Trade between the European Union, of the one part, and the Common Market of the South, the Argentine Republic, the Federative Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay, of the other part

THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty on the Functioning of the European Union, and in particular Article 91(1), Article 100(2), and Article 207(4), first subparagraph, in conjunction with Article 218(5) thereof,

Having regard to the proposal from the European Commission,

Whereas:

(1)On 13 September 1999, the Council authorised the European Commission to open negotiations on an Agreement with the Common Market of the South and its State Parties consisting of political, cooperation and trade parts.

(2)The negotiations were successfully concluded on 6 December 2024.

(3)The newly negotiated partnership consists of two parallel legal instruments. The first instrument is the Partnership Agreement between the European Union and its Member States, of the one part, and the Common Market of the South, the Argentine Republic, the Federative Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay, of the other part (‘EU-Mercosur Partnership Agreement’), which includes the Political and Cooperation pillar, and the Trade and Investment pillar. The second instrument is the Interim Agreement on Trade between the European Union and the Common Market of the South and the Argentine Republic, the Federative Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay (hereinafter ‘the Agreement’), which covers trade and investment liberalisation. The Agreement will cease to have effect and will be replaced by the EU-Mercosur Partnership Agreement upon entry into force of the latter.

(4)Therefore, the Agreement should be signed on behalf of the Union, subject to its conclusion,

HAS ADOPTED THIS DECISION:

Article 1

The signing on behalf of the Union of the Interim Agreement on Trade between the European Union and the Common Market of the South and the Argentine Republic, the Federative Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay (hereinafter ‘the Agreement’) is hereby authorized, subject to the conclusion of the said Agreement.

The text of the Agreement to be signed is attached to this Decision.

Article 2

This Decision shall enter into force on the date of its adoption.

Done at Brussels,

For the Council

   The President

LEGISLATIVE FINANCIAL STATEMENT ‘REVENUE’- FOR PROPOSALS HAVING BUDGETARY IMPACT ON THE REVENUE SIDE OF THE BUDGET

1.NAME OF THE PROPOSAL:

Proposal for a Council Decision on the signing, on behalf of the European Union, of the Interim Agreement on Trade between the European Union, of the one part, and the Common Market of the South and the Argentine Republic, the Federative Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay, of the other part

2.BUDGET LINES:

Revenue line (Chapter/Article/Item): Chapter 12, Article 120 

Amount budgeted for the year concerned (2025): EUR 21 082 004 566

(only in case of assigned revenues):

The revenues will be assigned to the following expenditure line (Chapter/Article/Item):

3.FINANCIAL IMPACT

◻
   Proposal has no financial implications

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

◻
   Proposal has a financial impact on assigned revenue

The effect is as follows: 

(EUR million to one decimal place)

|  |  |  |  |
| --- | --- | --- | --- |
| Revenue line | Impact on revenue | 12 months | Year 2026 |
| Chapter 12/Article 120 | EUR 247.5 mn | Entry into force expected beginning 2026 | 0 |
| Chapter 12/Article/120 |  |  |  |

|  |  |  |  |  |  |
| --- | --- | --- | --- | --- | --- |
| Situation following action | | | | | |
| Revenue line | [N+15] | [N+16] | [N+17] | [N+18] | [N+19] |
| Chapter 12/Article 120 | EUR 1 billion | EUR 1 billion | EUR 1 billion | EUR 1 billion | EUR 1 billion |
| Chapter/Article/Item … |  |  |  |  |  |

(Only in case of assigned revenues, under the condition that the budget line is already known):

|  |  |  |
| --- | --- | --- |
| Expenditure line [2](#footnote2) | Year N | Year N+1 |
| Chapter/Article/Item … |  |  |
| Chapter/Article/Item … |  |  |

|  |  |  |  |  |
| --- | --- | --- | --- | --- |
| Expenditure line | [N+2] | [N+3] | [N+4] | [N+5] |
| Chapter/Article/Item … |  |  |  |  |
| Chapter/Article/Item … |  |  |  |  |

4.ANTI-FRAUD MEASURES

5.OTHER REMARKS

The proposed Decision does not incur additional costs (expenditure) in the EU budget.

The ITA will have a financial impact on the EU budget on the side of the revenues. The ITA will lead to an estimated loss of duties of EUR 247.5 million at the entry into force of the Agreement.
[3](#footnote3)
 After the ITA is fully implemented on the EU side (after 15 years from its entry into force) the yearly loss of duties is estimated to reach EUR 1 billion. This estimation is based on a projection of the evolution of trade for the next 15 years without any agreement.

Indirect positive impacts are expected in terms of increases in resources linked to value added tax and gross national income.

:   [(1)](#footnoteref1)
       The Common Market of the South (MERCOSUR for its Spanish initials) is a regional integration process, initially established by Argentina, Brazil, Paraguay and Uruguay, and subsequently joined by Venezuela (currently suspended) and Bolivia (in accession process). Only Argentina, Brazil, Paraguay and Uruguay are parties to the EU-Mercosur Partnership Agreement.
:   [(2)](#footnoteref2)
       To be used only if necessary.
:   [(3)](#footnoteref3)
       The estimated amount of revenue losses at EUR 247.5 mn is net of collection costs (a 25% has been deducted from the estimated revenue loss of EUR 330 mn).

[Top](#document1)

![european flag](./../../../images/eclogo.jpg)EUROPEAN COMMISSION

Brussels, 3.9.2025

COM(2025) 338 final

ANNEX

to the

Proposal for a Council Decision

on the signing, on behalf of the European Union, of the Interim Agreement on Trade between the European Union, of the one part, and the Common Market of the South, the Argentine Republic, the Federative Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay, of the other part

INTERIM AGREEMENT ON TRADE BETWEEN THE EUROPEAN UNION, OF THE ONE PART, AND THE COMMON MARKET OF THE SOUTH, THE ARGENTINE REPUBLIC, THE FEDERATIVE REPUBLIC OF BRAZIL, THE REPUBLIC OF PARAGUAY AND THE ORIENTAL REPUBLIC OF URUGUAY, OF THE OTHER PART

THE EUROPEAN UNION, hereinafter referred to as "the Union" or the "EU",

   of the one part, and

THE ARGENTINE REPUBLIC,

THE FEDERATIVE REPUBLIC OF BRAZIL,

THE REPUBLIC OF PARAGUAY,

THE ORIENTAL REPUBLIC OF URUGUAY,

State Parties to the Common Market of the South signatories of this Agreement, hereinafter referred to as "Signatory MERCOSUR States", and

THE COMMON MARKET OF THE SOUTH, hereinafter referred to as "MERCOSUR",

   of the other part,

hereinafter jointly referred to as "the Parties",

  

for the purposes of this Agreement MERCOSUR refers to the Argentine Republic, the Federative Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay,

CONSIDERING the important and longstanding trade and investment relations between the Parties;

REAFFIRMING their commitment to further strengthen, liberalise and diversify their trade and investment relations;

RECOGNISING that the provisions of this Agreement maintain the right of the Parties to regulate within their territories in conformity with their internal legislation to achieve legitimate policy objectives, such as public health, safety, environment, education, public morals, and the promotion and protection of cultural diversity, among others;

BUILDING UPON the rights and obligations of the Parties in the World Trade Organisation;

REAFFIRMING their commitment to strengthen and develop the multilateral trading system through the application of transparent, equitable and non-discriminatory rules, with a view to the promotion of increasingly dynamic and open international trade which ensures a larger participation of developing countries in international trade, investment and technology flows;

REAFFIRMING their commitment to promote international trade in such a way as to contribute to sustainable development in its economic, social and environment dimensions, involving all relevant stakeholders, including civil society and the private sector, and to implement this agreement in a manner consistent with their respective laws and international commitments on labour and environmental matters;

RECOGNISING the interim character of this Agreement, which will strengthen bilateral economic and trade relations between the Parties, which will be subsumed under the EU–MERCOSUR Partnership Agreement and which will hence cease to apply upon the entry into force of the 
  
EU–MERCOSUR Partnership Agreement;

REAFFIRMING the Parties' right to exploit their natural resources in accordance with their own environmental policies, and sustainable development goals;

DESIRING to improve the competitiveness of their enterprises, by providing them with a predictable legal framework for their trade and investment relations, with special attention to micro, small and medium enterprises;

REAFFIRMING the need to promote the respect of internationally recognised guidelines and principles of corporate social responsibility and responsible business conduct, including the Organisation of Economic Cooperation and Development (hereinafter referred to as "OECD") Guidelines for Multinational Enterprises, amongst enterprises operating in their territories;

REAFFIRMING their commitment to promote comprehensive economic and social development with the objective of raising living standards, eradicating poverty, and enhancing the levels of labour and environmental protection in their respective territories;

CONSIDERING the importance of their respective regional integration processes for the promotion of economic and social development at the regional and global levels, for the strengthening of ties between their peoples and for international stability;

  

RECOGNISING the differences in economic and social development between and within the Parties;

RECOGNISING the specific challenges and difficulties faced by Paraguay as a landlocked developing country;

HAVE AGREED AS FOLLOWS:

  

CHAPTER 1

INITIAL PROVISIONS

ARTICLE 1.1

Establishment of a free trade area and relation to the WTO Agreement

1.
   The Parties to this Agreement hereby establish a free trade area, in conformity with Article XXIV of the GATT 1994 and Article V of the GATS.

2.
   The Parties affirm their rights and obligations with respect to each other under the WTO Agreement.

3.
   Nothing in this Agreement shall be construed as requiring a Party to act in a manner inconsistent with its obligations under the WTO Agreement.

ARTICLE 1.2

Objectives

The provisions of this Agreement aim at:

(a)
   a modern and mutually advantageous trade agreement which creates a predictable framework to boost trade and economic activity, while promoting and protecting our shared values and perspectives on the role of government in society, and retaining the right of the Parties to regulate at all levels of government to achieve public policy objectives;

(b)
   the development of international trade and of trade between the Parties in a way as to contribute to sustainable development in its economic, social and environmental dimensions, consistent with, and supportive of, their respective international obligations, in these fields;

(c)
   the promotion of a more sustainable, equitable and inclusive economy so as to raise standards of living, reduce poverty and create new employment opportunities;

(d)
   the consolidation, increase and diversification of trade in agricultural and non-agricultural goods between the Parties, through the reduction or the elimination of tariff and non-tariff barriers to trade and the further integration in the global value chains;

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

(f)
   the liberalisation and facilitation of trade in services, and the development of an environment conducive to an increase in investment flows, competitiveness, and economic growth and, in particular, to the improvement of conditions of establishment of businesses between the Parties;

(g)
   the free movement of capital relating to direct investment and of current payments in accordance with Chapter 10;

(h)
   the effective, transparent and competitive opening of government procurement markets of the Parties;

  

(i)
   the promotion of innovation and creativity by ensuring an adequate and effective level of protection and of enforcement of intellectual property rights, in accordance with international rules in force between the Parties, so as to ensure the balance between the rights of the right‑holders and the public interest;

(j)
   the conduct of economic activities, in particular those regarding the relations between the Parties, in conformity with the principle of free and undistorted competition;

(k)
   the establishment of a framework for the participation of civil society, including employers, unions, labour and business organisations and environmental groups to support the effective implementation of this Agreement;

(l)
   the establishment of an expeditious and effective dispute settlement mechanism; and

(m)
   a transparent and predictable regulatory environment and efficient procedures for economic operators, especially small and medium-sized enterprises (hereinafter referred to as "SMEs"), while preserving the ability of the Parties to adopt and apply their own laws and regulations that regulate economic activity in the public interest, and to achieve legitimate public policy objectives such as the protection and promotion of public health, social services, public education, safety, the environment, public morals, social or consumer protection, privacy and data protection and the promotion and protection of cultural diversity.

  

ARTICLE 1.3

General definitions

Unless otherwise specified, for the purposes of this Agreement:

(a)
   "agricultural good" means a product listed in Annex 1 to the Agreement on Agriculture;

(b)
   "customs duty" means 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
[1](#footnote1)
, but does not include any:

(i)
   internal taxes or other internal charges imposed consistently with Article III of GATT 1994;

(ii)
   antidumping or countervailing duties applied in accordance with Articles VI and XVI of GATT 1994 and the WTO Agreement on the Implementation of Article VI of GATT 1994 and the SCM Agreement in conformity with Chapter 8;

(iii)
   measures applied in accordance with Article XIX of GATT 1994 and with the Safeguards Agreement, or other safeguard measures applied pursuant to Chapter 8;

(iv)
   measures authorised by the WTO Dispute Settlement Body or under Chapter 21;

(v)
   fee or other charge, imposed consistently with Article VIII of GATT 1994; or

  

(vi)
   measures adopted to safeguard a Party's external financial position and its balance of payments, in conformity with Article XII of GATT 1994 and the Understanding on Balance of Payments Provisions of GATT 1994.

(c)
   "CPC" means the Provisional Central Product Classification (Statistical Papers Series M No. 77, Department of International Economic and Social Affairs, Statistical Office of the United Nations, New York, 1991);

(d)
   "days" means calendar days, including weekends and holidays;

(e)
   "EU–MERCOSUR Partnership Agreement" means the Partnership Agreement between the European Union and its Member States, of the one part, and the Common Market of the South, the Argentine Republic, the Federative Republic of Brazil, the Republic of Paraguay and the oriental Republic of Uruguay, of the other part, to be concluded;

(f)
   "existing" means in effect on the date of entry into force of this Agreement;

(g)
   "good of a Party" means a domestic good as that is understood in the GATT 1994, and includes originating goods of that Party;

(h)
   "Harmonized System" or "HS" means the Harmonized Commodity Description and Coding System, including its General Rules of Interpretation, Section Notes, and Chapter Notes, done at Brussels on 14 June 1983;

(i)
   "heading" means the first four digits in the tariff classification number under the Harmonized System;

(j)
   "juridical 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 proprietorship or association;

(k)
   "measure" includes any measure by a Party, whether in the form of a law, regulation, rule, procedure, decision, administrative action, requirement or practice
[2](#footnote2)
;

(l)
   "natural person of a Party" means, for the European Union, a national of a Member State of the European Union, and for MERCOSUR, a national of a Signatory MERCOSUR State, in accordance with their respective applicable legislation;

(m)
   "person" means a natural person or a juridical person;

(n)
   "sanitary or phytosanitary measure" means any measure as defined in Annex A to the SPS Agreement;

(o)
   "third country" means a country or territory outside the territorial scope of application of this Agreement;

(p)
   "UNCLOS" means the United Nations Convention on the Law of the Sea, done at Montego Bay on 10 December 1982; and

(r)
   "WTO" means the World Trade Organization.

  

ARTICLE 1.4

WTO Agreements

(a)
   "ADA" means the Agreement on Implementation of Article VI of GATT 1994;

(b)
   "Agreement on Agriculture" means the Agreement on Agriculture, contained in Annex 1A to the WTO Agreement;

(c)
   "DSU" means the Understanding on Rules and Procedures Governing the Settlement of Disputes, contained in Annex 2 of the WTO Agreement;

(d)
   "GATS" means the General Agreement on Trade in Services, contained in Annex 1B to the WTO Agreement;

(e)
   "GATT 1994" means the General Agreement on Tariffs and Trade 1994, contained in Annex 1A to the WTO Agreement;

(f)
   "Safeguards Agreement" means the Agreement on Safeguards, contained in Annex 1A to the WTO Agreement;

(g)
   "SCM Agreement" means the Agreement on Subsidies and Countervailing Measures, contained in Annex 1A to the WTO Agreement;

(h)
   "SPS Agreement" means the Agreement on the Application of Sanitary and Phytosanitary Measures, contained in Annex 1A to the WTO Agreement;

  

(i)
   "TBT Agreement" means the Agreement on Technical Barriers to Trade, contained in Annex 1 to the WTO Agreement;

(j)
   "TRIPS Agreement" means the Agreement on Trade-Related Aspects of Intellectual Property Rights, contained in Annex 1C to the WTO Agreement; and

(k)
   "WTO Agreement" means the Marrakesh Agreement Establishing the World Trade Organization, done on 15 April 1994.

ARTICLE 1.5

Parties

1.
   The European Union shall be responsible for the fulfilment of the commitments in this Agreement.

2.
   Save where otherwise provided, each of the Signatory MERCOSUR States of this Agreement shall be responsible for the fulfilment of the commitments in this Agreement.

ARTICLE 1.6

Regional integration

1.
   While recognising the differences in their respective regional integration processes, and without prejudice to the commitments undertaken under this Agreement, the Parties shall foster conditions which facilitate the movement of goods and services between and within the two regions.

2.
   With respect to movement of goods, pursuant to paragraph 1:

(a)
   goods originating in a Signatory MERCOSUR State that are released for free circulation in the European Union shall benefit from free movement of goods within the territory of the European Union under the conditions established by the Treaty on the Functioning of the European Union;

(b)
   the Signatory MERCOSUR States shall apply to goods originating in the European Union that are imported in its territory from another Signatory MERCOSUR State, customs procedures that are no less favourable than those applicable to goods originating in that Signatory MERCOSUR State.

The treatment referred to under points (a) and (b) of this paragraph does not include tariff treatment for goods, which is governed by Chapter 2;

(c)
   the Signatory MERCOSUR States shall periodically review their customs procedures with a view to facilitating the movement of goods of the European Union between their territories and to avoiding duplication of procedures and controls when practicable and in accordance with the evolution of their integration process; and

(d)
   the benefits of MERCOSUR's harmonisation of technical regulations and conformity assessment procedures, SPS requirements and approval procedures, including import certificates and controls, shall be extended under non-discriminatory conditions to goods originating in the European Union if they have been imported in compliance with the laws and regulations of the importing Signatory MERCOSUR State.

  

3.
   With respect to movement of services, pursuant to paragraph 1:

(a)
   Member States of the European Union shall endeavour to facilitate, as appropriate, the freedom to provide services within the territory of the European Union to enterprises owned or controlled by natural or juridical persons of a Signatory MERCOSUR State and established in a Member State of the European Union; and

(b)
   the Signatory MERCOSUR States shall endeavour to facilitate, as appropriate, the freedom to provide services between their territories to enterprises owned or controlled by natural or juridical persons of a Member State of the European Union and established in a Signatory MERCOSUR State.

ARTICLE 1.7

References to laws and other agreements

1.
   Unless otherwise specified, where reference is made to laws and regulations of a Party, those laws and regulations shall be understood to include amendments thereto.

2.
   Unless otherwise specified, any reference, or incorporation by means of a reference in this Agreement to other agreements or legal instruments in whole or in part shall be construed as including related annexes, protocols, footnotes, interpretative notes and explanatory notes.

  

3.
   Unless otherwise specified, where international agreements are referred to or incorporated into this Agreement, in whole or in part, they shall be understood to include amendments thereto or their successor agreements entering into force for both Parties on or after the date of signature of this Agreement. If any matter arises regarding the implementation or application of the provisions of this Agreement as a result of such amendments or successor agreements, the Parties may, on request of either Party, consult with each other via the Trade Council with a view to finding a mutually satisfactory solution to this matter as necessary. As a result of such consultation, the Parties may, by decision in the Trade Council, amend this Agreement accordingly.

4.
   Paragraph 3 applies mutatis mutandis, if the amendment or successor agreement of an international agreement referred to or incorporated into this Agreement in whole or in part, has entered into force for the European Union and one or more Signatory MERCOSUR States.

CHAPTER 2

TRADE IN GOODS

ARTICLE 2.1

Objective and scope

1.
   The Parties shall establish a free trade area for goods over a transitional period starting on the date of entry into force of this Agreement.

2.
   Except as otherwise provided in this Agreement, the provisions of this Chapter apply to trade in goods of a Party.

  

SECTION A

CUSTOM DUTIES

ARTICLE 2.2

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 Notes and Supplementary Provisions. To that end, Article III of GATT 1994 and its Notes and Supplementary Provisions are incorporated into and made part of this Agreement, mutatis mutandis.

ARTICLE 2.3

Definitions

For the purposes of this Chapter, "originating good" means a good qualifying as originating in a Party under the rules of origin set out in Chapter 3.

ARTICLE 2.4

Reduction and elimination of customs duties

1.
   Except as otherwise provided for in this Agreement, each Party shall reduce or eliminate its customs duties on originating goods in accordance with Annex 2-A.

  

2.
   The classification of goods in trade between the Parties shall be in accordance with each Party's respective tariff nomenclature in conformity with the Harmonized System. Each Party shall specify in its respective Appendix to Annex 2-A the version of the Harmonized System used to this end.

3.
   A Party may create a new tariff line. In that event and in so far as trade between the Parties is concerned, the customs duty applicable to the corresponding goods under the new tariff line shall be equal to or lower than the customs duty applicable to the corresponding goods under the original tariff line specified in Annex 2-A and the agreed tariff concession shall remain unchanged.

4.
   For each good originating in the other Party, the base rate of customs duties on imports to which the successive reductions apply under paragraph 1 is specified in Annex 2-A.

5.
   Without prejudice to paragraphs 1 and 3, for a period of 2 (two) years from the date of entry into force of this Agreement, the European Union shall not increase the customs duties applied on 31 December 2017 on goods originating in Paraguay that are classified under the following tariff lines set out in Appendix 2-A-1 as "PY" goods: 20019030, 21012098, 21069098 and, 33021029. For the purposes of this paragraph, "goods originating in Paraguay" means goods that conform to the origin requirements under Subsections 2 and 3 of Section 2 of Chapter 1 of Title II of Commission Delegated Regulation (EU) 2015/2446 of 28 July of 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code
[3](#footnote3)
 and Subsections 3 to 9 of Section 2 of Chapter 2 of Title II of Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code
[4](#footnote4)
.

  

6.
   Except as otherwise provided for in this Agreement, a Party shall not introduce new customs duties or increase customs duties which are already applied in accordance with the base rates set out in Annex 2-A on trade in originating goods between the Parties as from the date of entry into force of this Agreement. For greater certainty, a Party may increase a customs duty applicable to trade between the Parties as set out in Annex 2-A that has been unilaterally reduced to the level set out in that Annex for the respective year following that unilateral reduction.

7.
   If a Party reduces its most-favoured-nation applied rate of customs duty to a level below the base rate for a particular tariff line specified in Annex 2-A, that duty rate shall be deemed to replace the base rate in Annex 2-A, if, and for as long as it is lower than the base rate, for the purposes of the calculation of the preferential rate for that tariff line. In this regard, the Party shall apply the tariff reduction to the most-favoured-nation applied rate to calculate the applicable rate of customs duty, maintaining at all times the relative margin of preference for any tariff line. Such relative margin of preference for a tariff line shall correspond to the difference between the base rate set out in Annex 2-A and the applied duty rate for that tariff line in accordance with Annex 2-A divided by that base rate and shall be expressed as a percentage.

8.
   Each Party may accelerate the elimination of customs duties on originating goods of the other Party, or otherwise improve the conditions of market access for originating goods of the other Party, if its general economic situation and the situation of the economic sector concerned so permit.

9.
   As from 3 (three) years after the date of entry into force of this Agreement, on request of either Party, the Subcommittee on trade in goods, referred to in Article 2.14, shall consider measures providing for improved market access. The Trade Council shall have the power to adopt decisions to amend Annex 2-A. Such decisions shall supersede any duty rate or staging category determined in Annex 2-A for such originating goods.

  

ARTICLE 2.5

Goods re-entered after repair

1.
   For the purposes of this Article, "repair" means any processing operation undertaken on a good to remedy operating defects or material damage and entailing the re-establishment of the good to its original function or to ensure its compliance with technical requirements for its use, without which the good could no longer be used in the normal way for the purposes for which it was intended. Repair of a good includes restoration and maintenance but does not include an operation or process that:

(a)
   destroys the essential characteristics of a good or creates a new or commercially different good;

(b)
   transforms an unfinished good into a finished good; or

(c)
   is used to improve the technical performance of a good.

2.
   A Party shall not apply customs duties to a good, regardless of its origin, that re-enters that Party's customs territory after hat good has been temporarily exported from its customs territory to the customs territory of the other Party for repair, regardless of whether such repair could have been performed in the customs territory of the Party from which the goods were exported for repair as defined in paragraph 1.

3.
   Paragraph 2 does not apply to a good imported in bond into free-trade zones or zones of similar status, that is exported for repair and is not re-imported in bond into free-trade zones or zones of similar status.

  

4.
   A Party shall not apply customs duties to a good, regardless of its origin, imported temporarily from the customs territory of the other Party for repair.

SECTION B

NON-TARIFF MEASURES

ARTICLE 2.6

Fees and other charges on imports and exports

1.
   Each Party shall ensure, in accordance with Article VIII of GATT 1994, including its Notes and Supplementary Provisions, that all fees and other charges of whatever character
[5](#footnote5)
, other than import and export duties imposed on or in connection with importation or exportation, are limited in amount to the approximate cost of services rendered, shall not be calculated on an ad valorem basis and shall not represent an indirect protection for domestic goods or a taxation of imports or exports for fiscal purposes.

2.
   Each Party may impose charges or recover costs only if specific services are rendered, in particular for the following:

(a)
   attendance, if requested, by customs staff outside official office hours or at premises other than customs premises;

  

(b)
   analyses or expert reports on goods and postal fees for the return of goods to an applicant, particularly in respect of decisions relating to binding information or the provision of information concerning the application of customs laws and regulations;

(c)
   the examination or sampling of goods for verification purposes, or the destruction of goods, if costs other than the cost of using customs staff are involved; or

(d)
   exceptional control measures, where these are necessary due to the nature of the goods or to a potential risk.

3.
   A Party shall not require consular transactions, including related fees and charges, in connection with the importation of goods from the other Party. The Parties shall have a transitional period of 3 (three) years from the date of entry into force of this Agreement to fulfil the requirements of this paragraph
[6](#footnote6)
.

4.
   Each Party shall publish a list of the fees and charges it imposes in connection with the importation or exportation of goods.

  

ARTICLE 2.7

Import and export licensing procedures

1.
   The Parties shall ensure that all import and export licensing procedures applicable to trade in goods between the Parties are neutral in application and administered in a fair, equitable, non‑discriminatory and transparent manner.

2.
   Each Party shall only adopt or maintain licensing procedures as a condition for importation into its territory from that of the other Party or exportation from its territory to that of the other Party if other appropriate procedures to achieve an administrative purpose are not reasonably available.

3.
   The Parties shall not adopt or maintain non-automatic import or export licensing procedures
[7](#footnote7)
 unless it is necessary to implement a measure that is consistent with this Agreement. A Party adopting non-automatic import or export licensing procedures shall indicate clearly the measure being implemented through such licensing procedure.

4.
   The Parties shall introduce and administer any licensing procedures in accordance with Articles 1 to 3 of the WTO Import Licensing Agreement (hereinafter referred to as "Import Licensing Agreement"). To that end, Articles 1 to 3 of the Import Licensing Agreement are incorporated into and made part of this Agreement, mutatis mutandis, and shall apply to any export licensing procedures.

  

5.
   Any Party introducing or modifying any import and export licensing procedures shall make the relevant information available on an official website. This information shall be made available, whenever practicable, 21 (twenty-one) days prior to the date of the application of the introduction of, or modification to, licensing procedures but in any event no later than such date. The information available on the Internet shall contain the data required under Article 5 of the Import Licensing Agreement. Each Party shall notify the other Party of any introduction or modification of export licensing procedures and such notification shall contain the same information as referred to in Article 5 of the Import Licensing Agreement.

6.
   On request of a Party, the other Party shall promptly provide any relevant information regarding any import and or export licensing procedures that the Party to which the request is addressed intends to adopt or has adopted or maintained, including the information referred to in Articles 1 to 3 of the Import Licensing Agreement, mutatis mutandis.

ARTICLE 2.8

Export competition

1.
   The Parties affirm their commitments expressed in the Export Competition Ministerial Decision of 19 December 2015 (WT/MIN(15)/45, WT/L/980) of the WTO (hereinafter referred to as the "Export Competition Ministerial Decision").

2.
   For the purposes of this Article, "export subsidies" means subsidies within the meaning of Articles 1 and 3 of the SCM Agreement that are contingent upon export performance, including the subsidies listed in Annex I to the SCM Agreement and the subsidies listed in Article 9 of the Agreement on Agriculture.

  

3.
   A Party shall not maintain, introduce or reintroduce export subsidies on an agricultural good that is exported or incorporated in a product that is exported.

4.
   A Party shall not maintain, introduce or reintroduce export credits, export credit guarantees, insurance programmes, state trading enterprises or international food aid, or other measures that have an effect equivalent to an export subsidy, on an agricultural good that is exported or incorporated in a good that is exported to the territory of the other Party, unless those measures comply with the obligations of the exporting Party under the WTO Agreements and Decisions of the Ministerial Conference and the General Council of the WTO, including in particular the Export Competition Ministerial Decision.

5.
   The Parties affirm their commitment in the Bali Ministerial Declaration adopted on 7 December 2013 (WT/MIN(13)/DEC) of the WTO, strengthened by the Export Competition Ministerial Decision, to enhance transparency and to improve monitoring in relation to all forms of export subsidies and export credits, export credit guarantees, insurance programmes, state trading enterprises and international food aid, as well as other measures that have an effect equivalent to an export subsidy.

6.
   The Parties affirm the commitments taken under the Export Competition Ministerial Decision with regard to international food aid and shall work together to encourage the best practice in the delivery of food aid in the relevant international fora by seeking to limit the monetisation of food aid and the delivery of in-kind food aid only to emergency situations.

  

ARTICLE 2.9

Duties, taxes and other fees and charges on exports

A Party shall not introduce or maintain any duties or charges of any kind on or in connection with the exportation of a good to the other Party, other than in accordance with Annex 2-B, 3 (three) years from the date of entry into force of this Agreement.

ARTICLE 2.10

State trading enterprises

1.
   Nothing in this Agreement shall prevent a Party from maintaining or establishing a state trading enterprise in accordance with Article XVII of GATT 1994, including its Notes and Supplementary Provisions and the WTO Understanding on the Interpretation of Article XVII of GATT 1994, which are incorporated into and made part of this Agreement, mutatis mutandis.

2.
   If a Party requests information from the other Party on individual cases of state trading enterprises, their operation or the effect of their operations on bilateral trade, the requested Party shall ensure full transparency in accordance with Article XVII of GATT 1994.

3.
   Notwithstanding paragraph 1, a Party shall not designate or maintain a designated import or export monopoly, except for those already established by a Party or prescribed by in its Constitution as listed in Annex 2-C. For the purposes of this paragraph, an import or export monopoly means the exclusive right or grant of authority by a Party to an entity to import a good from, or to export a good to, the other Party.

  

ARTICLE 2.11

Prohibition of quantitative restrictions

1.
   A Party may not adopt or maintain any prohibition or restriction on the importation of any good from the other Party or on the exportation or sale for export of any good destined for the other Party, whether applied by quotas, licences or other measures, except in accordance with Article XI of GATT 1994, including its Notes and Supplementary Provisions. To that end, Article XI of GATT 1994 and its Notes and Supplementary Provisions are incorporated into and made part of this Agreement, mutatis mutandis.

2.
   A Party may not adopt or maintain export or import price requirements, except as permitted in the enforcement of antidumping and countervailing duty orders or price undertakings.

ARTICLE 2.12

Preference utilisation

1.
   For the purpose of monitoring the functioning of this Agreement and calculating preference utilisation rates, the Parties shall annually exchange import statistics for a period starting 1 (one) year after the date of entry into force of this Agreement and ending 10 (ten) years after the tariff elimination is completed for all goods in accordance with Annex 2-A. Unless the Trade Committee decides otherwise, this period shall be automatically extended for 5 (five) years, and the Trade Committee may decide to further extend it.

2.
   The exchange of import statistics referred to in paragraph 1 shall cover data pertaining to the most recent year available, including value and, if applicable, volume, at the tariff line level for imports of goods of the other Party benefitting from preferential duty treatment under this Agreement and those that received non-preferential treatment.

3.
   Without prejudice to paragraph 2 and subject to confidentiality requirements under each Party's laws and regulations a Party shall not be obliged to exchange import statistics.

ARTICLE 2.13

Specific measures concerning the management of preferential treatment

1.
   The Parties shall cooperate in preventing, detecting and combating breaches of their laws and regulations, irregularities and fraud related to the preferential treatment granted under this Chapter, in accordance with Chapter 3 and Annex 4-A.

2.
   A Party may, in accordance with the procedure laid down in paragraph 4, decide to temporarily suspend the relevant preferential treatment of the products concerned, if that Party makes a finding, based on objective, compelling and verifiable information, that:

(a)
   large-scale systematic breaches in the relevant laws and regulations, irregularities or fraud have been committed in order to obtain preferential tariff treatment granted under this Chapter; and

(b)
   the other Party systematically refuses or otherwise fails to comply with its obligations referred to in paragraph 1, in accordance with Chapter 3 and Annex 4-A.

  

3.
   For the purposes of this Article, a failure to comply with the obligations referred to in paragraph 1 means, among others, a clearly demonstrated and systematic:

(a)
   failure to fulfil the obligation to verify the originating status of the products concerned, in accordance with the procedures established in Articles 3.24 and 3.25 and;

(b)
   refusal or unjustifiable delay in communicating the result of a verification of origin carried out in accordance with Articles 3.25 and 3.26; or

(c)
   lack of administrative cooperation pursuant to Annex 4-A.

4.
   The Party which has made a finding referred to in paragraph 2 shall, without undue delay, notify the Trade Committee thereof and provide it with the information that constitutes the basis for its finding.

5.
   When the requirements of paragraph 4 are fulfilled, the Party which has made a finding shall enter into consultations with the other Party, in the Trade Committee, with a view to reaching a solution that is acceptable to both Parties. If the Parties fail to agree on a mutually acceptable solution within 3 (three) months after the date of notification, the Party which has made the finding may decide to suspend temporarily the relevant preferential treatment of the products concerned. In such cases, the Party which has made the finding shall notify the temporary suspension to the Trade Committee without undue delay.

  

6.
   A decision to suspend temporarily the relevant preferential treatment of the product concerned pursuant to paragraph 4 shall apply only for a period commensurate with the impact on the financial interests of the Party concerned and not for longer than 3 (three) months. If it can be objectively and verifiably ascertained that the conditions that gave rise to that decision to suspend persist at the expiry of the suspension period, the Party concerned may decide to renew that decision to suspend for an equal period of time. Any suspension shall be subject to periodic consultations in the Trade Committee. In case of renewal, consultations shall take place in the Trade Committee at least 15 (fifteen) days prior to the expiry of the suspension period.

7.
   Each Party shall publish, in accordance with its internal procedures, notices to importers about any notification of a finding pursuant to paragraph 4 and decision to suspend temporarily referred to in paragraphs 5 and 6.

SECTION C

INSTITUTIONAL PROVISIONS

ARTICLE 2.14

Subcommittee on trade in goods

1.
   The Subcommittee on trade in goods, established pursuant to Article 22.3(4), shall have the following functions, in addition to those listed in Article 22.3 and Article 5.14:

(a)
   promote trade in goods between the Parties;

  

(b)
   evaluate annually the use and the administration of quotas and of preferences granted by this Agreement; and

(c)
   discuss, clarify and address any technical issues that may arise between the Parties on matters related to the application of each Party's tariff nomenclature as defined in paragraphs 3 and 4 of Annex 2-A.

ARTICLE 2.15

Subcommittee on trade in wine products and spirits

1.
   The Subcommittee on trade in wine products and spirits, established pursuant to Article 22.3(4), shall have the following functions, in addition to those listed in Article 22.3:

(a)
   ensure the timely notification of amendments to laws and regulations on matters covered by Annex 2-D that have an impact on wine products and spirits traded between the Parties; and

(b)
   adopt decisions to determine the details of the rules set out in paragraph 2 of Appendix 2-D-3, in particular the forms to be used and the details of the information to be provided in the analysis report.

  

ARTICLE 2.16

Cooperation on trade in wine products and spirits and focal points

1.
   The Parties shall cooperate on and address issues related to trade in wine products and spirits, in particular:

(a)
   product definitions, certification and labelling of wine products;

(b)
   the use of vine varieties in winemaking and the labelling thereof; and

(c)
   product definitions, certification and labelling of spirits.

2.
   The Parties shall closely cooperate and seek ways to improve assistance to each other in the application of Annex 2-D, in particular in order to combat fraudulent practices.

3.
   To facilitate mutual assistance between the enforcement bodies and authorities of the Parties as regards matters covered by this Annex, each Party shall designate the bodies and authorities responsible for the application and enforcement of Annex 2-D. If a Party designates more than one competent body or authority, it shall ensure that the work of those bodies and authorities is coordinated. In such cases, a Party shall also designate a single liaison body or authority that serves as the single focal point for the body or authority of the other Party.

4
   The Parties shall, via the Subcommittee on trade in wine products and spirits, inform each other of the contact details of the bodies, authorities and focal points referred to in in paragraph 3 no later than 6 (six) months after the date of entry into force of this Agreement. The Parties shall inform each other of any changes of the contact details to such bodies, authorities and focal points.

CHAPTER 3

RULES OF ORIGIN AND ORIGIN PROCEDURES

SECTION A

RULES OF ORIGIN

ARTICLE 3.1

Definitions

For the purposes of this Chapter:

(a)
   "classified" refers to the classification of a product or material under a particular section, Chapter, heading or subheading of the Harmonized System;

(b)
   "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;

(c)
   "customs authority or competent governmental authority" refers to:

(i)
   in the European Union, the services of the European Commission responsible for customs matters, and the customs administrations and any other authorities of the Member States of the European Union responsible for the application and enforcement of customs legislation; and

  

(ii)
   in MERCOSUR, the competent authorities of the Signatory MERCOSUR States or their successors, as listed below:

(A)
   Argentina: Secretaría de Industria y Gestión Comercio of the Ministerio de Economía;

(B)
   Brazil: Secretaria de Comércio Exterior do Ministério do Desenvolvimento, Indústria, Comércio e Serviços and Secretaria Especial da Receita Federal do Brasil of the Ministério da Fazenda;

(C)
   Paraguay: Subsecretaría de Estado de Comercio y Servicios of the Ministerio de Industria y Comercio; and

(D)
   Uruguay: Asesoría de Política Comercial of the Ministerio de Economía y Finanzas;

(d)
   "exporter" means a person located in a Party who exports the originating product and makes out a statement on origin;

(e)
   "fungible materials" means materials that are of the same kind and commercial quality, with the same technical and physical characteristics, and which cannot be distinguished from one another once they are incorporated into the product;

(f)
   "goods" means both materials and products;

(g)
   "importer" means a person who imports the originating product and claims preferential tariff treatment for it;

  

(h)
   "manufacture" means any kind of working or processing, including assembly or specific operations;

(i)
   "material" means any ingredient, raw material, component or part used in the manufacture of a product; and

(j)
   "product" means the product being manufactured, even if it is intended for later use in another manufacturing operation.

ARTICLE 3.2

General requirements

1.
   For the purposes of applying the preferential tariff treatment by a Party to the originating goods of the other Party in accordance with this Agreement, the following products shall be considered as originating in the European Union, provided that they satisfy all other applicable requirements in this Chapter:

(a)
   products wholly obtained in the European Union pursuant to Article 3.4;

(b)
   products obtained in the European Union exclusively from originating materials; or

(c)
   products obtained in the European Union incorporating non-originating materials, provided that they have fulfilled the conditions set out in Annex 3-B.

  

2.
   For the purposes of applying the preferential tariff treatment by a Party to the originating goods of the other Party in accordance with this Agreement, the following products shall be considered as originating in MERCOSUR, provided that they satisfy all other applicable requirements in this Chapter:

(a)
   products wholly obtained in MERCOSUR pursuant to Article 3.4;

(b)
   products obtained in MERCOSUR exclusively from originating materials; or

(c)
   products obtained in MERCOSUR incorporating non-originating materials, provided that they have fulfilled the conditions set out in Annex 3-B.

3.
   If a product has acquired originating status, the non-originating materials used in the manufacture of that product shall not be considered non-originating if that product is incorporated into another product as a material.

ARTICLE 3.3

Bilateral cumulation of origin

1.
   Products originating in the European Union shall be considered as materials originating in MERCOSUR when incorporated into a product obtained there, provided that they have undergone working or processing going beyond the operations referred to in Article 3.6.

2.
   Products originating in MERCOSUR shall be considered as materials originating in the European Union when incorporated into a product obtained there, provided that they have undergone working or processing going beyond the operations referred to in Article 3.6.

  

ARTICLE 3.4

Wholly obtained products

1.
   The following shall be considered as wholly obtained products in the European Union or in MERCOSUR:

(a)
   mineral products and other natural substances extracted from their soil or from their seabed;

(b)
   plants and vegetable products grown or harvested there;

(c)
   live animals born and raised there;

(d)
   products from live animals raised there;

(e)
   products from slaughtered animals born and raised there;

(f)
   products obtained through hunting or fishing conducted there;

(g)
   products of aquaculture where the fish, crustaceans, molluscs and other aquatic invertebrates are born and raised there;

(h)
   products of fishing and other products taken from the sea by their vessels
[8](#footnote8)
;

(i)
   products made aboard their factory ships exclusively from products referred to in point (h);

  

(j)
   mineral products and other non-living natural resources, taken or extracted from the seabed, subsoil or ocean floor of:

(i)
   the exclusive economic zone of Signatory MERCOSUR States or of Member States of the European Union, as determined by their laws and regulations and in accordance with Part V of UNCLOS;

(ii)
   the continental shelf of Signatory MERCOSUR States or of Member States of the European Union, as determined by their laws and regulations and in accordance with Part VI of UNCLOS; or

(iii)
   the Area, as defined in Article 1(1) of UNCLOS, where a Party or a person of a Party has exclusive exploitation rights, in accordance with Part XI of UNCLOS and the Agreement relating to the implementation of Part XI of UNCLOS;

(k)
   used articles collected there fit only for the recovery of raw materials;

(l)
   waste and scrap resulting from manufacturing operations conducted there
[9](#footnote9)
; or

(m)
   goods produced there exclusively from the products specified in points (a) to (l).

2.
   The terms "their vessels" and "their factory ships" in points (h) and (i) of paragraph 1 apply only to vessels and factory ships which:

(a)
   are registered in a Member State of the European Union or in a Signatory MERCOSUR State and, where appropriate, have fishing licences issued by a Signatory MERCOSUR State or the European Union in the name of fishing companies duly registered to operate in that Member State of the European Union or that Signatory MERCOSUR State;

(b)
   sail under the flag of the same registering Member State of the European Union or Signatory MERCOSUR State
[10](#footnote10)
; and

(c)
   meet one of the following conditions:

(i)
   they are at least 50 % (fifty per cent) owned by one or more natural persons
[11](#footnote11)
 of the Parties;

(ii)
   they are owned by juridical persons
[12](#footnote12)
:

(A)
   which have their head office and their main place of business in a Party; and

  

(B)
   in which at least 50 % (fifty per cent) of the ownership belongs to natural persons or juridical persons of the Parties; or

(iii)
   at least a minimum of two thirds of the crew are natural persons of the Parties.

ARTICLE 3.5

Tolerances

1.
   If a non‑originating material used in the manufacture of a product does not satisfy the requirements set out in Annex 3-B, such product shall nonetheless be considered as originating in a Party if:

(a)
   the total value of non-originating materials does not exceed 10 % (ten per cent) of the ex‑works price of the product; and

(b)
   any of the percentages for the maximum value or weight of non‑originating materials set out in Annex 3-B are not exceeded through the application of this paragraph.

2.
   Paragraph 1 does not apply to products falling within Chapters 50 to 63 of the Harmonized System, for which the tolerances set out in Notes 6 and 7 of Annex 3-A apply.

  

ARTICLE 3.6

Insufficient working or processing operations

1.
   Notwithstanding point (c) of Article 3.2(1) and point (c) of Article 3.2(2), a product shall not be considered as originating in a Party if the manufacture of that product consists only of the following operations conducted on non-originating materials in that Party:

(a)
   preserving operations to ensure that the products remain in good condition during transport and storage;

(b)
   changes of packaging and breaking-up and assembly of packages;

(c)
   washing, cleaning or removing 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, and partial or total milling of crystal sugar;

(h)
   peeling, stoning and shelling of fruits, nuts and vegetables;

(i)
   sharpening, simple grinding, separating or simple cutting;

  

(j)
   sifting, screening, sorting, classifying, grading and matching, including the making-up of sets of articles;

(k)
   simple placing in bottles, cans, flasks, bags, cases or boxes, fixing on cards or boards and all other simple packaging operations;

(l)
   affixing or printing marks, labels, logos and other similar signs on products or their packaging;

(m)
   simple mixing of products, whether or not of different kinds, and simple mixing of sugar with any material;

(n)
   simple assembly of non-originating parts to constitute a complete product, or disassembly of products into parts;

(o)
   simple addition of water, dilution, dehydration or denaturation of products;

(p)
   a combination of two or more operations specified in points (a) to (o); or

(q)
   slaughter of animals.

2.
   For the purposes of paragraph 1, operations shall be considered simple if neither special skills nor machines, apparatus or tools specially produced or installed for those operations are required for their performance.

  

ARTICLE 3.7

Unit of qualification

1.
   The unit of qualification for the application of this Chapter shall be the particular product as classified in accordance with the Harmonized System.

2.
   For a product composed of a group or assembly of articles which is classified under a single heading of the Harmonized System, the whole constitutes the unit of qualification.

3.
   For a consignment consisting of a number of identical products classified under the same heading of the Harmonized System, each product shall be taken individually when applying this Chapter.

ARTICLE 3.8

Packaging materials, packing materials and containers

1.
   If, under General Rule 5 for the Interpretation of the Harmonized System, packaging is included with the product for classification purposes, it shall be included for the purposes of determining origin.

2.
   Packing materials and containers for shipment that are used to protect products during transportation shall be disregarded in determining the origin of such products.

  

ARTICLE 3.9

Accessories, spare parts and tools

Accessories, spare parts and tools dispatched with a piece of equipment, machine, apparatus or vehicle which are customary for that product and included in the price thereof or which are not separately invoiced shall be regarded as one product with the piece of equipment, machine, apparatus or vehicle in question.

ARTICLE 3.10

Accounting segregation

1.
   If originating and non-originating fungible materials are used in the manufacture of a product, those materials shall be physically segregated, according to their origin, during storage in order for the originating materials to maintain their originating status.

2.
   Notwithstanding paragraph 1, physical segregation of originating and non-originating fungible materials is not needed in the manufacture of a product if the origin of such product is determined pursuant to the accounting segregation method for managing stocks.

3.
   The accounting segregation shall be recorded and applied in accordance with the generally accepted accounting principles applicable in the Party in which the product is manufactured.

4.
   The accounting segregation method may be used only if it can be ensured that, at any time, no more products receive originating status than would be the case if the materials had been physically segregated.

  

5.
   A Party may require that the application of the accounting segregation method be subject to prior authorisation by the relevant competent authorities. The competent authorities may grant authorisation subject to any conditions deemed appropriate and, in such cases, they shall monitor the use of the authorisation. Those authorities may withdraw the authorisation at any time if the beneficiary of the authorisation makes improper use of the accounting segregation method in any manner or fails to fulfil any of the other conditions laid down in this Chapter.

ARTICLE 3.11

Sets

Sets, as defined in General Rule 3 for the Interpretation of the Harmonized System, shall be regarded as originating if all their component products are originating. Nevertheless, if 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 % (fifteen per cent) of the ex‑works price of the set.

ARTICLE 3.12

Neutral elements

In order to determine whether a product is originating, it is not necessary to determine the origin of the following elements used in its manufacture:

(a)
   energy and fuel;

  

(b)
   plant and equipment;

(c)
   machines and tools; or

(d)
   goods which do not enter and which are not intended to enter into the final composition of the product.

ARTICLE 3.13

Principle of territoriality

1.
   The conditions set out in this Chapter relating to the acquisition of originating status shall be fulfilled without interruption in the European Union or MERCOSUR.

2.
   If originating goods exported from the European Union or MERCOSUR to a third country are returned, they shall be considered to be non-originating unless it can be demonstrated to the satisfaction of the customs authorities that the goods returned:

(a)
   are the same as those exported; and

(b)
   have not undergone any operation beyond that necessary to preserve them in good condition while in that third country or while being exported.

  

ARTICLE 3.14

Transport conditions

1.
   The products declared for importation into a Party shall be the same products as exported from the Party in which they are considered originating. They shall not have been altered, transformed in any way or subjected to operations other than those to preserve them in good condition or to add or affix marks, labels, seals or any other distinguishing signs, in order to ensure compliance with specific domestic requirements of the importing Party, prior to being declared for import.

2.
   Storage of products or consignments and splitting of consignments may take place if carried out under the responsibility of the exporter or of a subsequent holder of the goods, and if the products remain under customs supervision in the country or countries of transit.

3.
   In case of doubt as to whether the requirements provided for in paragraphs 1 and 2 are complied with, the customs authorities of the importing Party may request the importer to provide evidence of compliance, which may be given by any means, including contractual transport documents such as bills of lading, factual or concrete evidence based on marking or numbering of packages or any evidence related to the product itself.

  

ARTICLE 3.15

Exhibitions

1.
   Originating products sent for exhibition in a third country and sold after the exhibition for importation into the European Union or MERCOSUR shall benefit on importation from the provisions of this Agreement if it is shown to the satisfaction of the customs authorities of the importing Party that:

(a)
   an exporter has consigned the products from the European Union or MERCOSUR to the third 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 European Union or MERCOSUR;

(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 statement on origin shall be made out pursuant to Section B and submitted to the customs authorities of the importing Party. The name and address of the exhibition shall be indicated thereon.

3.
   Paragraph 1 applies to any trade, industrial, agricultural or crafts exhibition, fair or similar public show or display which is organised for purposes other than 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.

SECTION B

ORIGIN PROCEDURES

ARTICLE 3.16

General requirements

Products originating in the European Union on importation into MERCOSUR, and products originating in MERCOSUR on importation into the European Union, shall benefit from preferential tariff treatment under this Agreement upon submission of a statement on origin in accordance with Article 3.17 and each Party's laws and regulations
[13](#footnote13)
.

  

ARTICLE 3.17

Conditions for making out a statement on origin

1.
   A statement on origin as referred to in Article 3.16 may be made out by:

(a)
   an exporter in accordance with the relevant laws and regulations of the Party of export; or

(b)
   any exporter for any small consignment consisting of one or more packages containing originating products whose total value does not exceed the threshold stipulated in the relevant laws and regulations of the Party of export.

2.
   The Parties shall exchange information on the relevant laws and regulations as referred to in paragraph 1:

(a)
   on the date of entry into force of this Agreement;

(b)
   if there are any modifications to such laws and regulations, prior to the entry into force of such modifications; and

(c)
   on request of either Party, at any time after the entry into force of this Agreement.

3.
   A statement on origin may be made out if the products concerned are products originating in the European Union or MERCOSUR and fulfil the other requirements of this Chapter.

  

4.
   The exporter making out a statement on origin shall be prepared to submit at any time, at the request of the customs authorities or competent governmental authorities of the Party of export, all appropriate documents proving the originating status of the products concerned and the fulfilment of the other requirements of this Chapter.

5.
   The exporter shall make out a statement on origin on the invoice, the delivery note, or any other commercial document that describes the originating product in sufficient detail to enable its identification using one of the language versions set out in Annex 3-C and in accordance with the laws and regulations of the Party of export.

6.
   A statement on origin shall bear the original, handwritten signature of the exporter unless otherwise provided in the relevant laws and regulations of the Party of export.

7.
   A statement on origin may be made out by the exporter when the products to which it relates are exported, or after exportation provided that it is presented in the Party of import no later than 2 (two) years after the importation of the products to which it relates.

ARTICLE 3.18

Validity of a statement on origin

1.
   A statement on origin shall be valid for 12 (twelve) months from the date on which it was made out by the exporter, and shall be submitted within that time period to the customs authorities of the Party of import.

  

2.
   Statements on origin submitted after the time period specified in paragraph 1 may be accepted for the purposes of applying preferential treatment only if the failure to submit them within that time period was due to exceptional circumstances.

3.
   In other cases of belated submission, the customs authorities of the Party of import may accept the statement on origin if the products have been submitted before the final date.

ARTICLE 3.19

Importation by instalments

If, at the request of the importer and subject to the conditions set by the customs authorities of the Party of import, dismantled or non‑assembled products within the meaning of General Rule 2(a) for the Interpretation of the Harmonized System that are classified within Sections XV to XXI of the Harmonized System are imported by instalments, a single statement on origin for such products shall be submitted to the customs authorities upon importation of the first instalment.

ARTICLE 3.20

Exemptions from a statement on 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 statement on origin if such products are not imported by way of trade and have been declared as meeting the requirements of this Chapter, and if there is no doubt as to the veracity of the declaration. In the case of products sent by post, the 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 to be imports by way of trade if it is evident from the nature and quantity of the products that no commercial purpose is intended.

3.
   The total value of the products referred to in paragraph 1 shall not exceed the values stipulated in the laws and regulations of the Party of import. The Parties shall exchange information on those values.

ARTICLE 3.21

Supporting documents

The documents referred to in Article 3.17(4) may include:

(a)
   direct evidence of the processes carried out by the exporter or supplier to obtain the goods concerned, contained, for example, in their accounts or internal book-keeping;

(b)
   documents proving the originating status of materials used, issued or made out in the European Union or MERCOSUR, if those documents are used, issued or made out in accordance with that Party's laws and regulations;

(c)
   documents proving the working or processing of materials in the European Union or MERCOSUR, issued or made out in the European Union or MERCOSUR, if those documents are used, issued or made out in accordance with that Party's laws and regulations; and

(d)
   a statement on origin proving the originating status of materials used made out in the European Union or MERCOSUR in accordance with this Chapter.

ARTICLE 3.22

Record-keeping requirements

The exporter making out a statement on origin shall keep, for at least 3 (three) years as of the date of making out the statement on origin, a copy of that statement on origin and of the documents referred to in Article 3.17(4). The importer shall keep that statement of origin, or a copy thereof if the original is held by the customs authority or competent governmental authority, for at least 3 (three) years as of the date of importation of the products to which that statement on origin refers.

  

ARTICLE 3.23

Discrepancies and formal errors

1.
   Slight discrepancies between the statements on origin and the documents submitted to the customs office for the purposes of carrying out the formalities for importing the products shall not render the statement on origin null and void if it is duly established that the statement on origin corresponds to the products submitted.

2.
   Obvious formal errors on a statement on origin shall not cause the statement on origin to be rejected if such errors do not create doubts concerning the correctness of the information contained in the statement on origin.

ARTICLE 3.24

Cooperation between customs authorities and competent governmental authorities

1.
   The customs authorities or competent governmental authorities of the Member States of the European Union and of the Signatory MERCOSUR State shall provide each other, by means of communication between the European Commission and the Secretariat of MERCOSUR, with the addresses of the customs authorities or competent governmental authorities responsible for verifying statements on origin.

2.
   In order to ensure the proper application of this Chapter, the European Union and MERCOSUR shall assist each other, through their customs authorities or competent governmental authorities, in checking the authenticity of statements on origin and the correctness of the information given in these statements.

  

3.
   To prevent, investigate and combat breaches of customs legislation, Annex 4-A provides for cooperation between customs authorities or competent governmental authorities, including the presence of duly authorised officials of one Party in the territory of the other, subject to the agreement of and the conditions set by the Party in whose territory the assistance is being given.

ARTICLE 3.25

Verification of statements on origin

1.
   Verifications of statements on origin shall be carried out at random or whenever the customs authorities or competent governmental authorities of the Party of import have reasonable doubts as to the authenticity of such statements, the originating status of the products concerned or the fulfilment of the other requirements of this Chapter.

2.
   For the purposes of implementing paragraph 1, the customs authorities or competent governmental authorities of the Party of import shall return the statement on origin, or a copy thereof, to the customs authorities or competent governmental authorities of the Party of export, providing the reasons for the request of verification. Any documents or information obtained suggesting that the information provided on the statement on origin is incorrect shall be included in support of the request for verification.

3.
   The request for verification and the subsequent reply shall be submitted in an official language of the customs authority or competent governmental authority of the Party of import requesting the verification, in a language acceptable to that Party or in accordance with Article 5(3) of Annex 4-A.

  

4.
   The verification shall be carried out by the customs authorities or competent governmental authorities of the Party of export. For this purpose, they have the authority to call for any evidence and to carry out any inspections of the exporter's accounts or any other check that they consider appropriate.

5.
   If the customs authorities or competent governmental authorities of the Party of import decide to suspend the granting of preferential treatment to the products concerned while awaiting the results of the verification, they shall offer to release the products to the importer subject to any precautionary measures that the customs authorities or competent governmental authorities deem necessary. Any suspension of preferential treatment shall be terminated as soon as possible after the Party of import has determined the origin of the products.

6.
   The customs authorities or competent governmental authorities of the Party of export shall inform the authorities of the Party of import requesting the verification of the results thereof as soon as possible. The Party of export shall provide to the customs authorities or competent governmental authorities of the Party of import the following information:

(a)
   the results of the verification;

(b)
   a description of the product subject to verification and the tariff classification relevant for the application of the rules of origin;

(c)
   a description and explanation of the manufacture sufficient to support the rationale concerning the originating status of the product;

(d)
   information on the manner in which the verification was conducted; and

(e)
   if appropriate, supporting documentation.

7.
   If there is no reply within 10 (ten) months of the date of the verification request or if the reply does not contain sufficient information to determine the authenticity of the statement in question or the origin of the products, the requesting customs authorities or competent governmental authorities shall, except in exceptional circumstances, refuse preferential tariff treatment to the products covered by the statement on origin. The period of 10 (ten) months may be extended by mutual agreement between the Parties, taking into account the number of verification requests and the complexity of the verifications.

8.
   The customs authorities or competent governmental authorities of the Party of import requesting the verification shall, at the request of the customs authorities or competent governmental authorities of the Party of export, notify those authorities of their decision on the verification process.

ARTICLE 3.26

Consultations

1.
   If, in relation to the verification procedures set out in Article 3.25, the customs authorities or competent governmental authorities of the Party of import intend to make a determination of origin that is not consistent with the reply provided by the customs authorities or competent governmental authorities of the Party of export in accordance with Article 3.25(6), the Party of import shall notify this intention to the Party of export within 60 (sixty) days of receiving the reply in accordance with Article 3.25(6).

  

2.
   At the request of either Party, the Parties shall hold consultations within 90 (ninety) days of the date of the notification referred to in paragraph 1 or within an agreed period of time, with a view to resolving differences in relation to the verification procedures. The period for consultation may be extended on a case-by-case basis by mutual written agreement between the Parties.

3.
   If there are differences in relation to the verification procedures which cannot be settled between the customs authorities or competent governmental authorities of the Party of import requesting a verification and the customs authorities or competent governmental authorities of the Party of export responsible for carrying out this verification, or if such differences raise questions as to the interpretation of this Chapter, such differences or questions shall be submitted to the Subcommittee on customs, trade facilitation and rules of origin, referred to in Article 3.32.

4.
   The customs authorities or competent governmental authorities of the Party of import requesting a verification may make the determination on origin after consultations in the Subcommittee on customs, trade facilitation and rules of origin and only on the basis of sufficient justification, after having granted the importer the right to be heard. The determination shall be notified to the Party of export.

5.
   Nothing in this Article shall affect the procedures or the rights of the Parties under Chapter 21.

6.
   In all cases, disputes between the importer and the customs authorities or competent governmental authorities of the Party of import shall be settled under the law of that Party.

  

ARTICLE 3.27

Confidentiality

1.
   Each Party shall maintain, in conformity with its law, the confidentiality of the information collected pursuant to this Chapter and shall protect that information from disclosure.

2.
   Information obtained by the authorities of the importing Party may only be used by those authorities for the purposes of this Chapter. Each Party shall ensure that the confidential information collected pursuant to this Chapter is not used for purposes other than the administration and enforcement of determination of origin and of customs matters, except with the permission of the person or Party that provided such confidential information.

3.
   Notwithstanding paragraph 2, the importing Party may allow information collected pursuant to this Chapter to be used or disclosed in any administrative, judicial or jurisdictional proceedings instituted for failure to comply with customs related laws implementing this Chapter. In such a case the importing Party shall notify the exporting Party of the use or disclosure of the information.

ARTICLE 3.28

Administrative measures and sanctions

A Party shall impose, in accordance with its laws and regulations, administrative measures and sanctions on any person who draws up, or causes to be drawn up, a document which contains incorrect information for the purposes of obtaining a preferential treatment for products.

SECTION C

FINAL PROVISIONS

ARTICLE 3.29

Ceuta and Melilla

1.
   For the purposes of this Chapter, in the case of the European Union, the term "Party" does not include Ceuta and Melilla.

2.
   Products originating in MERCOSUR, when imported into Ceuta and Melilla, shall in all respects be subject to the same customs treatment under this Agreement 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 Union. MERCOSUR shall grant to imports of products covered by this Agreement and originating in Ceuta and Melilla the same customs treatment as that which is granted to products imported from and originating in the European Union.

3.
   The rules of origin and origin procedures referred to in this Chapter shall apply, mutatis mutandis, to products exported from MERCOSUR to Ceuta and Melilla and to products exported from Ceuta and Melilla to MERCOSUR.

4.
   Ceuta and Melilla shall be considered to be a single territory.

5.
   The exporter shall indicate "MERCOSUR" or "Ceuta and Melilla" in field 2 of the text of the statement on origin, depending on the origin of the product.

6.
   The customs authorities of the Kingdom of Spain shall be responsible for the application and implementation of this Chapter in Ceuta and Melilla.

ARTICLE 3.30

Tariff rate quotas

Products exported under tariff rate quotas granted by the European Union shall be accompanied by an official document issued by the Signatory MERCOSUR States, the model of which should be communicated to the European Union by MERCOSUR no later than the date of entry into force of this Agreement
[14](#footnote14)
.

ARTICLE 3.31

Goods in transit or storage

This Agreement may be applied to goods which comply with this Chapter and which, on the date of entry into force of this Agreement, are either in transit or in temporary storage in bonded warehouses or in free zones in the European Union or in MERCOSUR, subject to the submission to the customs authorities of the importing Party, within 6 (six) months of said date, of a statement on origin and, if appropriate, the documents showing that the goods comply with Article 3.14.

  

ARTICLE 3.32

Subcommittee on customs, trade facilitation and rules of origin

1.
   The Subcommittee on customs, trade facilitation and rules of origin established pursuant to Article 22.3(4) shall have the following functions, in addition to those listed in Article 22.3 and Articles 4.6(10) and 4.21:

(a)
   conduct the preparatory internal work necessary for the Trade Committee on:

(i)
   the implementation and operation of this Chapter; and

(ii)
   any amendments to this Chapter proposed by a Party;

(b)
   adopt explanatory notes to facilitate the implementation of this Chapter; and

(c)
   conduct, where necessary, the consultations provided for in Article 3.26.

ARTICLE 3.33

Explanatory notes

The Subcommittee on customs, trade facilitation and rules of origin shall adopt, as appropriate, explanatory notes regarding the interpretation, application and administration of this Chapter.

ARTICLE 3.34

Amendments to this Chapter

The Trade Council may amend this Chapter pursuant to point (f) of Article 22.1(6).

CHAPTER 4

CUSTOMS AND TRADE FACILITATION

ARTICLE 4.1

Objectives and scope

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

2.
   The Parties recognise that international trade and customs instruments and standards are the basis for import, export and transit requirements and procedures.

3.
   The Parties recognise that their legislation should be non-discriminatory and that customs and other trade-related procedures should be based upon the use of modern methods and effective controls to combat fraud, protect consumer health and safety and promote legitimate trade. Each Party should periodically review its legislation and customs procedures. The Parties also recognise that their customs and other trade-related procedures should not be more administratively burdensome or trade-restrictive than necessary to achieve legitimate objectives and that they should be applied in a predictable, consistent and transparent manner.

4.
   The Parties shall reinforce their cooperation with a view to ensuring that the relevant laws and regulations, as well as the administrative capacity of the relevant administrations, fulfil the objectives of promoting trade-facilitation while ensuring effective control of import, export and transit of goods at the border.

5.
   The Parties shall cooperate with a view to support the development of regional integration within both the European Union and MERCOSUR.

ARTICLE 4.2

Customs cooperation

1.
   The Parties, through their respective authorities, shall cooperate on customs and other trade‑related matters in order to ensure that the objectives set out in Article 4.1 are attained.

  

2.
   Cooperation may include:

(a)
   exchanging information concerning customs and other trade-related legislation, the implementation of such legislation and customs procedures, particularly in the following areas:

(i)
   simplification and modernisation of customs procedures;

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

(iii)
   free circulation of goods and regional integration;

(iv)
   facilitation of transit movements and transhipment;

(v)
   interagency coordination at the border;

(vi)
    relations with the business community;

(vii)
    supply chain security and risk management; and

(viii)
   use of information technology, data and documentation requirements and single window systems, including work towards their future interoperability;

(b)
   exchanging information concerning international trade and customs instruments and standards;

  

(c)
   collaborating on the customs-related aspects of securing and facilitating the international trade supply chain in accordance with the Framework of Standards to Secure and Facilitate Global Trade (hereinafter referred to as the "SAFE Framework" of the World Customs Organization (hereinafter referred to as the "WCO");

(d)
   developing joint initiatives related to import and export procedures, including technical assistance, capacity building and measures aimed at providing an effective service to the business community;

(e)
   strengthening cooperation between the Parties in the fields of customs and trade-facilitation in international organisations such as the WTO, the WCO and the United Nations Conference on Trade and Development (hereinafter referred to as "UNCTAD");

(f)
   establishing, if relevant and appropriate, mutual recognition of trade partnership programmes and customs controls, including equivalent trade-facilitation measures;

(g)
   fostering cooperation between customs and other government authorities or agencies in relation to authorized economic operator programmes for example by aligning requirements, facilitating access to benefits and minimising unnecessary duplication;

(h)
   working together with a view to reaching a common approach to issues relating to customs valuation; and

(i)
   working together to further reduce release times and to release goods without undue delay, in particular perishable goods.

3.
   The Parties shall provide each other with mutual administrative assistance in customs matters in accordance with the provisions of Annex 4-A.

  

ARTICLE 4.3

Customs and other trade-related laws and regulations

1.
   Each Party's customs and trade-related laws and regulations
[15](#footnote15)
 shall be based upon:

(a)
   international instruments and standards applicable in the area of customs and trade, including: the WTO Trade Facilitation Agreement done at Bali on 7 December 2013 (hereinafter referred to as "WTO Trade Facilitation Agreement"); the International Convention on the Harmonized Commodity Description and Coding System, done at Brussels on 14 June 1983; the Safe Framework and the WCO data model, adopted in June 2005, and, to the extent possible, the substantive elements of the Revised Kyoto Convention on the Simplification and Harmonisation of Customs Procedures, done at Kyoto on the 18 May 1973;

(b)
   the common objective of facilitating legitimate trade through effective enforcement of and compliance with legislative requirements; and

(c)
   legislation that is proportionate and non-discriminatory, avoids unnecessary burdens on economic operators, provides for further facilitation for operators with high levels of compliance, including favourable treatment with respect to customs controls prior to the release of goods, and ensures safeguards against fraud and illicit or damaging activities.

  

2.
   In order to improve working methods, as well as to ensure non-discrimination, transparency, efficiency, integrity and accountability of operations, each Party shall:

(a)
   simplify and review requirements and formalities wherever possible with a view to the rapid release and clearance of goods;

(b)
   work towards the further simplification and standardisation of data and documentation required by customs authorities and other agencies; and

(c)
   ensure that the highest standards of integrity be maintained, through the application of measures reflecting the principles of the relevant international conventions and instruments in this field.

ARTICLE 4.4

Release of goods

1.
   Each Party shall adopt or maintain requirements and procedures that:

(a)
   provide for the prompt release of goods within a period no greater than that required to ensure compliance with its customs and other trade-related laws and formalities;

  

(b)
   provide for advance electronic submission and processing of documentation and any other required information prior to the arrival of the goods, to enable the release of goods on arrival
[16](#footnote16)
; and

(c)
   allow for the release of goods prior to the final determination of customs duties, taxes, fees and charges, if such a determination is not done prior to, upon, or as rapidly as possible after arrival, and if all other regulatory requirements have been met.

2.
   For the purposes of point (c) of paragraph 1, as a condition for such release, each Party may require a guarantee for any amount not yet determined in the form of a surety, a deposit or another appropriate instrument provided for in its laws and regulations. Such guarantee shall not be greater than the amount the Party requires to ensure payment of customs duties, taxes, fees and charges ultimately due for the goods covered by the guarantee. The guarantee shall be discharged when it is no longer required
[17](#footnote17)
.

3.
   Each Party shall strive to further reduce release-times and release the goods without undue delay.

  

ARTICLE 4.5

Perishable goods

1.
   For the purposes of this provision, perishable goods are goods that rapidly decay due to their natural characteristics, in particular in the absence of appropriate storage conditions.

2.
   Each Party shall give appropriate priority to perishable goods when scheduling and performing any examinations that may be required.

3.
   On request of an economic operator, each Party shall, if practicable and consistent with its laws and regulations:

(a)
   provide for the clearance of a consignment of perishable goods outside the business hours of customs and other relevant authorities; and

(b)
   allow consignments of perishable goods to be cleared at the premises of the economic operator.

  

ARTICLE 4.6

Advance rulings

1.
   For the purposes of this Article, "advance ruling" means a written decision provided to an applicant prior to the importation of a good covered by the application that sets forth the treatment that the Party shall provide to the good at the time of importation with regard to:

(a)
   the good's tariff classification; and

(b)
   the origin of the good.

2.
   Each Party shall issue, through its customs authorities, an advance ruling that sets forth the treatment to be provided to the goods concerned. If an applicant submits a written request, including in electronic format, containing all necessary information in accordance with the laws and regulations of the issuing Party, that ruling shall be issued in a reasonable, time-bound manner.

3.
   The advance ruling shall be valid for a period of at least 3 (three) years after its issuance unless the law, facts or circumstances supporting the original advance ruling change.

4.
   A Party may decline to issue an advance ruling if the question raised is the subject of administrative or judicial review or if the application does not relate to any intended use of the advance ruling. If a Party declines to issue an advance ruling, it shall promptly notify the applicant in writing, setting out the relevant facts and the basis for its decision.

  

5.
   Each Party shall publish, at least:

(a)
   the requirements for the application for an advance ruling, including the information to be provided and the format;

(b)
   the time period by which it will issue an advance ruling; and

(c)
   the length of time for which the advance ruling is valid.

6.
   If a Party revokes, modifies or invalidates an advance ruling, it shall provide written notice to the applicant setting out the relevant facts and the basis for its decision. A Party may revoke, modify or invalidate an advance ruling with retroactive effect, only if the ruling was based on incomplete, incorrect, false or misleading information.

7.
   An advance ruling issued by a Party shall be binding on that Party in respect of the applicant that sought it. The Party may provide that the advance ruling be binding on the applicant.

8.
   Each Party shall provide, upon written request of an applicant, a review of the advance ruling or of the decision to revoke, modify or invalidate it
[18](#footnote18)
.

9.
   Subject to any confidentiality requirements, substantive elements of these rulings shall be published, online or in other appropriate formats.

  

10.
   To facilitate trade, the Subcommittee on customs, trade facilitation and rules of origin, referred to in Article 4.21, shall regularly discuss updates on changes in the respective laws and regulations of the Parties on the matters listed in this Article.

11.
   The Parties may agree upon advance rulings on any other matter.

ARTICLE 4.7

Transit and transhipment

1.
   Each Party shall ensure freedom of transit through its territory via the route most convenient for transit.

2.
   Without prejudice to legitimate control, each Party shall accord to traffic in transit to or from the territory of the other Party, treatment no less favourable than that accorded to its own like goods and their movement, including imports and exports, when such goods are transported on the same route under like conditions.

3.
   Each Party shall, to the extent possible, apply to transhipped goods customs procedures that are less burdensome than those applied to traffic in transit.

4.
   Each Party shall operate bonded transport regimes that allow the transit of goods without payment of customs duties or other charges subject to the provision of an appropriate guarantee.

5.
   Each Party shall promote and implement regional transit arrangements with a view to facilitating traffic in transit and reducing trade barriers.

  

6.
   Each Party shall draw upon and use international standards and instruments relevant to transit.

7.
   Customs transit procedures may be used also if the transit of goods begins or ends in the territory of a Party (inland transit).

8.
   The Parties shall ensure that all concerned authorities and agencies in their respective territories cooperate and coordinate on customs matters with a view to facilitating traffic in transit.

ARTICLE 4.8

Authorized economic operator

1.
   Each Party shall establish or maintain a trade-facilitation partnership programme for operators who meet specified criteria, hereinafter referred to as authorized economic operators (hereinafter referred to as "AEO").

2.
   The specified criteria that operators need to meet in order to qualify as authorized economic operators, hereinafter referred to as "the specified criteria", shall be related to compliance, or the risk of non-compliance, with requirements specified in each Party's laws and regulations. The specified criteria, which shall be published, may include:

(a)
   the absence of any serious infringement or repeated infringements of customs and taxation laws and regulations, including no record of serious criminal offences relating to the economic activity of the applicant;

  

(b)
   the demonstration by the applicant of a high level of control of his or her operations and of the flow of goods, by means of a system of managing commercial and, where appropriate, transport records which allows appropriate customs controls;

(c)
   financial solvency, which shall be deemed to be proven if the applicant has good financial standing, which enables him or her to fulfil his or her commitments, with due regard to the characteristics of the type of business activity concerned;

(d)
   proven competences or professional qualifications directly related to the activity carried out; and

(e)
   appropriate security and safety standards.

3.
   The specified criteria shall not be designed or applied so as to afford or create arbitrary or unjustifiable discrimination between operators where the same conditions prevail and shall allow the participation of SMEs.

4.
   The trade-facilitation partnership programme shall include at least four of the following benefits:

(a)
   fewer documentary and data requirements, as appropriate;

(b)
   low rate of physical inspections and examinations, as appropriate;

(c)
   rapid release time, as appropriate;

(d)
   deferred payment of duties, taxes, fees and charges;

  

(e)
   use of comprehensive guarantees or reduced guarantees;

(f)
   a single customs declaration for all imports or exports in a given period; and

(g)
   clearance of goods at the premises of the authorized economic operator or another place authorised by the customs authorities.

5.
   The Parties should ensure coordination between customs authorities and other border agencies in the development of their respective authorized economic operator programmes through means such as the alignment of requirements, the minimisation of unnecessary duplication and the access to benefits related to controls and requirements administered by agencies other than customs authorities.

ARTICLE 4.9

Single window

Each Party shall endeavour to establish single window systems, enabling traders to submit through a single entry point documentation and data requirements for importation, exportation or transit of goods to the participating authorities or agencies.

  

ARTICLE 4.10

Transparency

1.
   The Parties recognise the importance of timely consultations with trade representatives on a Party's proposed laws and procedures related to customs and trade facilitation matters.

2.
   Each Party shall ensure that its respective customs and other trade-related requirements and procedures continue to meet the needs of the trading community, follow best practices and remain as less trade-restrictive as possible.

3.
   Each Party shall, as appropriate, provide for regular consultations between its border agencies and traders or other stakeholders located within its territory.

4.
   Each Party shall promptly publish, in a non-discriminatory and easily accessible manner, and as far as possible through electronic means, new laws, regulations and general procedures related to customs and trade-facilitation matters prior to the application of any such laws, regulations or general procedures, as well as changes to and interpretations of such laws, regulations and general procedures. This shall include:

(a)
   importation, exportation and transit procedures, including port, airport, and other entry-point procedures and hours of operation, and required forms and documents;

(b)
   applied rates of duties and taxes of any kind imposed on or in connection with importation or exportation;

(c)
   fees and charges imposed by or for governmental agencies on or in connection with importation, exportation or transit;

  

(d)
   rules for the classification or valuation of products for customs purposes;

(e)
   laws, regulations and administrative rulings of general application relating to rules of origin;

(f)
   import, export or transit restrictions or prohibitions;

(g)
   penalty provisions against breaches of import, export or transit formalities;

(h)
   appeal procedures;

(i)
   agreements or parts thereof with any country or countries relating to importation, exportation or transit;

(j)
   procedures relating to the administration of tariff quotas;

(k)
   points of contact for information enquiries; and

(l)
   other relevant notices of an administrative nature in relation to the above.

5.
   Each Party shall ensure there is a reasonable time period between the publication of new or amended laws, regulations and general procedures and fees or charges and their entry into force.

6.
   Each Party shall make available online and update, as appropriate, the following:

(a)
   a description of its importation, exportation and transit procedures, including appeal procedures, informing of the practical steps needed to import and export and for transit;

  

(b)
   the forms and documents required for importation into, exportation from, or transit through the territory of that Party; and

(c)
   contact information on enquiry points.

7.
   Each Party shall establish or maintain one or more enquiry points to answer within a reasonable time enquiries from governments, traders and other interested parties on customs and other trade-related matters. The Parties shall not require the payment of a fee for answering enquiries or providing required forms and documents. The enquiry points shall answer enquiries and provide the forms and documents within a reasonable time period set by each Party, which may vary depending on the nature or complexity of the enquiry.

ARTICLE 4.11

Customs valuation

The Agreement on the Implementation of Article VII of GATT (1994) shall govern customs valuation rules applied to reciprocal trade between the Parties. Its provisions are hereby incorporated into and made an integral part of this Agreement.

ARTICLE 4.12

Risk management

1.
   Each Party shall adopt or maintain a risk management system for customs control.

  

2.
   Each Party shall design and apply risk management in such a manner as to avoid arbitrary or unjustifiable discrimination, or disguised restrictions on international trade.

3.
   Each Party shall concentrate customs control and other relevant border controls on high-risk consignments and expedite the release of low-risk consignments. Each Party may also select, on a random basis, consignments for such controls as part of its risk management.

4.
   Each Party shall base risk management on assessment of risk through appropriate selectivity criteria.

5.
   The provisions of this Article are, whenever possible, applicable to procedures administered by other border agencies.

ARTICLE 4.13

Post-clearance audit

1.
   With a view to expediting the release of goods, each Party shall adopt or maintain post‑clearance audit to ensure compliance with customs and other related laws and regulations.

2.
   Each Party shall conduct post-clearance audits in a risk-based manner.

3.
   Each Party shall conduct post-clearance audits in a transparent manner. If an audit is performed and conclusive results have been achieved, the Party shall, without delay, notify the person whose record is audited of the results, the person's rights and obligations and the reasons for the results.

  

4.
   The Parties acknowledge that the information obtained in a post-clearance audit may be used in further administrative or judicial proceedings.

5.
   The Parties shall, wherever practicable, use the results of a post-clearance audit in applying risk management.

ARTICLE 4.14

Customs brokers

Each Party shall publish its measures on the use of customs brokers. Each Party shall apply transparent, non-discriminatory and proportionate rules if and when licensing customs brokers. A Party shall not adopt new measures introducing the mandatory use of customs brokers.

ARTICLE 4.15

Pre-shipment Inspections

A Party shall not require the mandatory use of pre-shipment inspections as defined in the WTO Agreement on Pre-shipment Inspection or any other inspection activity performed at destination, before customs clearance, by private companies.

  

ARTICLE 4.16

Appeals

1.
   Each Party shall provide effective, prompt, non-discriminatory and easily accessible procedures to guarantee the right of appeal against the administrative actions, rulings and decisions of customs or other competent authorities affecting import or export of goods or goods in transit.

2.
   Appeal procedures may include administrative review by the supervising authority and judicial review of decisions taken at the administrative level according to each Party's laws and regulations.

3.
   Any person who has applied to the customs authorities for a decision and has not obtained a decision on that application within the applicable time-limits shall also be entitled to exercise the right of appeal.

4.
   Each Party shall provide a person to whom it issues an administrative decision with the reasons for that decision, so as to enable that person to have recourse to appeal procedures if necessary.

  

ARTICLE 4.17

Import, export and transit formalities and data and documentation requirements

1.
   Each Party shall ensure that import, export and transit formalities and data and documentation requirements are:

a)
   adopted or applied with a view to a rapid release of goods, in particular perishable goods, provided the conditions for the release are fulfilled;

b)
   adopted or applied in a manner that aims to reduce the time and cost of compliance for traders and operators;

c)
   the least trade-restrictive measure chosen, if two or more alternative measures are reasonably available for fulfilling the policy objective or objectives in question; and

d)
   not maintained, including parts thereof, if they, or parts of them are no longer required.

2.
   MERCOSUR shall work towards applying common customs procedures and uniform customs data requirements for the release of goods.

ARTICLE 4.18

Use of information technology

1.
   Each Party shall use information technologies that expedite procedures for the release of goods in order to facilitate trade between the Parties.

  

2.
   Each Party shall:

(a)
   make available by electronic means customs declarations and, whenever possible, other documents required for the import, transit or export of goods;

(b)
   allow a customs declaration and, whenever possible, any other data requirements for the import and export of goods to be submitted in electronic format;

(c)
   establish means of providing for the electronic exchange of customs information with its trading community;

(d)
   promote the electronic exchange of data between its respective traders, customs administrations and other trade-related agencies; and

(e)
   use electronic risk management systems for assessment and targeting that enable its customs authorities and, whenever possible, other border agencies to focus their inspections on high-risk goods and that facilitate the release and movement of low-risk goods.

3.
   Each Party shall adopt or maintain procedures allowing the option of electronic payment for duties, taxes, fees and charges incurred upon importation and exportation collected by customs authorities and, whenever possible and applicable, by other border agencies.

ARTICLE 4.19

Penalties

1.
   Each Party shall ensure that its customs laws and regulations provide that any penalties imposed for breaches of customs regulations or procedural requirements be proportionate and non-discriminatory.

2.
   Penalties for a breach of a Party's customs law, regulation or procedural requirement are imposed only on the person responsible under that Party's law for such breach.

3.
   Penalties imposed shall depend on the facts and circumstances of the case and shall be commensurate with the degree and severity of the breach. Each Party shall avoid incentives for the assessment or collection of a penalty or conflicts of interest in the assessment and collection of penalties.

4.
   In the event of voluntary prior disclosure to a customs administration of the circumstances of a breach of a customs law, regulation or procedural requirement, each Party is encouraged to consider this as a potential mitigating factor when establishing a penalty.

5.
   When a penalty is imposed for a breach of a customs law, regulation or procedural requirement, an explanation in writing is provided to the person upon whom the penalty is imposed specifying the nature of the breach and the applicable law, regulation or procedure under which the amount or range of penalty for the breach has been prescribed.

  

ARTICLE 4.20

Temporary admission

1.
   For the purposes of this Article, the term "temporary admission" means the customs procedure under which certain goods, including their means of transport, that are brought into a customs territory for a specific purpose are conditionally relieved from payment of import duties and taxes, without application of import prohibitions or restrictions of economic character. Such goods must be intended for re-exportation within a specified period and without having undergone any change except normal depreciation due to the use made of them.

2.
   Nothing in this Article should be construed as to relieve imported goods from meeting trade-related requirements of non-economic character, in particular sanitary and phytosanitary measures.

3.
   Each Party shall, in accordance with its law, grant temporary admission, with total conditional relief from import duties and taxes and without application of import restrictions or prohibitions of economic character to the following goods:

(a)
   goods for display or use at exhibitions, fairs, meetings or similar events;

(b)
   professional equipment for the press or for sound or television broadcasting; cinematographic equipment; any other equipment necessary for the exercise of the calling, trade or profession of a person visiting the territory of another country to perform a specified task;

(c)
   goods imported in connection with a commercial operation but whose importation does not in itself constitute a commercial operation;

  

(d)
   goods imported in connection with a manufacturing operation (such as plates, drawings, moulds, plans and models, for use during a manufacturing process); replacement means of production;

(e)
   goods imported exclusively for educational, scientific or cultural purposes;

(f)
   personal effects of passengers and goods imported for sports purposes;

(g)
   tourist publicity material;

(h)
   goods imported for humanitarian purposes; and

(i)
   animals imported for specific purposes.

3.
   Each Party shall, for the temporary admission of the goods referred to in paragraph 2 and regardless of their origin, accept A.T.A. carnets issued and endorsed by the other Party in accordance with the Customs Convention on the A.T.A. Carnet for the temporary admission of goods done at Brussels on 6 December 1961, and guaranteed by an association forming part of the international guarantee chain, certified by the competent authorities and valid in the territory of the importing Party
[19](#footnote19)
.

  

ARTICLE 4.21

Subcommittee on customs, trade facilitation and rules of origin

The Subcommittee on customs, trade facilitation and rules of origin, established pursuant to Article 22.3(4) shall, in addition to the functions listed in Articles 3.32, 4.6(10) and 22.3, have the function to enhance cooperation on the development, application and enforcement of customs and trade-related procedures, mutual administrative assistance in customs matters, rules of origin and administrative cooperation.

ARTICLE 4.22

Trade Council

With a view to implementing the relevant provisions in this Chapter, the Trade Council shall have the power to adopt decisions relating to AEO programmes and their mutual recognition as well as to joint initiatives relating to customs procedures and trade-facilitation.

CHAPTER 5

TECHNICAL BARRIERS TO TRADE

ARTICLE 5.1

Objective

The objective of this Chapter is to facilitate trade in goods between the Parties by identifying, preventing and eliminating unnecessary technical barriers to trade (hereinafter referred to as "TBT") and to enhance cooperation between the Parties in matters covered by this Chapter.

ARTICLE 5.2

Relation to the TBT Agreement

1.
   The Parties reaffirm their rights and obligations under the TBT Agreement, which is hereby incorporated into and made part of this Agreement.

2.
   References to "this Agreement" in the TBT Agreement are to be read, as appropriate, as references to the Interim Agreement on Trade between the European Union, of the one part, and the Common Market of the South, the Argentine Republic, the Federative Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay, of the other part.

3.
   The term "Members" in the TBT Agreement means the Parties to this Agreement.

  

ARTICLE 5.3

Scope

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

2.
   This Chapter does not apply to:

(a)
   purchasing specifications prepared by governmental bodies for production or consumption requirements of governmental bodies; and

(b)
   sanitary and phytosanitary measures as defined in Annex A to the SPS Agreement.

ARTICLE 5.4

Definitions

For the purposes of this Chapter, the following definitions apply:

(a)
   the definitions set out in Annex 1 to the TBT Agreement;

(b)
   "supplier's declaration of conformity" means a first-party attestation issued by the manufacturer on his sole responsibility based on the results of an appropriate type of conformity assessment activity and excluding mandatory third-party assessment;

  

(c)
   "ISO" means the International Organization for Standardization;

(d)
   "IEC” means the International Electrotechnical Commission;

(e)
   "ITU" means the International Telecommunication Union;

(f)
   "Codex Alimentarius" means the Codex Alimentarius Commission (hereinafter referred to as "Codex Alimentarius");

(g)
   "ILAC" means the International Laboratory Accreditation Cooperation;

(h)
   "IAF" means the International Accreditation Forum; and

(i)
   "IECEE CB Scheme" means the Scheme of the IEC System of Conformity Assessment Schemes for Electrotechnical Equipment and Components for Mutual Recognition of Test Certificates for Electrical Equipment.

ARTICLE 5.5

Joint cooperation on trade-facilitating initiatives

1.
   The Parties recognise the importance of intensifying their cooperation with a view to increasing mutual understanding of their respective systems and helping to eliminate or avoid the creation of TBT. In this regard, the Parties shall work towards the identification, promotion, development and implementation, as appropriate, of trade-facilitating initiatives, on a case‑by‑case basis.

  

2.
   A Party may propose to the other Party sector-specific initiatives in matters covered by this Chapter. Those proposals shall be transmitted to the TBT Chapter coordinator, nominated pursuant to Article 5.13, and may include:

(a)
   information exchange on regulatory approaches and practices;

(b)
   joint analysis of a sector or group of products;

(c)
   initiatives to further align technical regulations and conformity assessment procedures with relevant international standards;

(d)
   the promotion of the use of accreditation to assess the competence of conformity assessment bodies; and

(e)
   the consideration of mutual or unilateral recognition of conformity assessment results.

3.
   Whenever one of the Parties proposes a specific trade-facilitating initiative, the other Party shall duly consider such proposal and reply within a reasonable period of time. If the other Party rejects the proposed initiative, it shall explain the reasons for its decision to the proposing Party.

4.
   The terms of the work envisaged in this Article shall be defined by, of the one hand, the European Union and, of the other hand, MERCOSUR or the Signatory MERCOSUR States engaged in each trade-facilitating activity, if needed, and may include establishing ad hoc working groups. In order to benefit from non-governmental perspectives on matters related to this Article, each Party may, as appropriate and in accordance with its rules and procedures, consult with stakeholders and other interested parties.

  

5.
   The Subcommittee on trade in goods, established pursuant to Article 22.3(4), shall discuss the results of the work carried out pursuant to this Article and may consider appropriate actions.

6.
   Nothing in this Article shall be construed as obliging a Party to:

(a)
   deviate from domestic procedures for preparing and adopting regulatory measures;

(b)
    take actions that would undermine or impede the timely adoption of regulatory measures to achieve its public policy objectives; or

(c)
   adopt any particular regulatory outcome.

7.
   If initiatives referred to in this Article are agreed and if that is necessary for their implementation, each Party shall facilitate the interaction of technical teams to demonstrate their conformity assessment schemes and systems in order to increase mutual understanding.

8.
   For the purposes of this Article, the European Union shall act through the European Commission.

ARTICLE 5.6

Technical regulations

1.
   Each Party shall make best use of good regulatory practices with regard to the preparation, adoption and application of technical regulations, as provided for in the TBT Agreement, including, for example, preference for performance-based technical regulations, use of impact assessments or stakeholder consultation.

  

2.
   In particular, the Parties shall:

(a)
   use relevant international standards as a basis for their technical regulations, including any conformity assessment elements therein, except if such international standards would be an ineffective or inappropriate means for the fulfilment of the legitimate objectives pursued; if international standards are not used as a basis for a technical regulation which may have a significant effect on trade, a Party shall, upon request of the other Party, explain the reasons why such standards are considered inappropriate or ineffective for the fulfilment of the legitimate objective pursued;

(b)
   when reviewing their respective technical regulations, in addition to Article 2.3 of the TBT Agreement and without prejudice to Articles 2.4 and 12.4 of the TBT Agreement, increase the alignment of those regulations with relevant international standards; a Party shall consider among others any new development in the relevant international standards and whether the circumstances that have given rise to any divergence from any relevant international standards continue to exist;

(c)
   promote the development of regional technical regulations and encourage that these are adopted at national level and replace existing ones, in order to facilitate trade between the Parties;

(d)
   allow a reasonable interval between the publication of technical regulations and their entry into force for economic operators of the other Party to adapt
[20](#footnote20)
;

  

(e)
   carry out the impact analysis of planned technical regulations in accordance with their respective rules and procedures; and

(f)
   when preparing technical regulations, take due account of the characteristics and special needs of micro, small and medium-sized enterprises.

ARTICLE 5.7

Standards

1.
   The Parties reaffirm their obligations under Article 4.1 of the TBT Agreement, particularly in respect of taking all reasonable measures to ensure that all standardising bodies within their territories 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.
   International standards developed by ISO, IEC, ITU or the Codex Alimentarius shall be considered as the relevant international standards within the meaning of Articles 2 and 5 and Annex 3 to the TBT Agreement.

  

3.
   A standard developed by other international organisations may also be considered a relevant international standard within the meaning of Articles 2 and 5 and Annex 3 to the TBT Agreement, if:

(a)
   it has been developed by a standardising body which seeks to establish consensus either:

(i)
   among national delegations of the participating WTO Members representing all the national standardising bodies in their territory that have adopted, or expect to adopt, standards for the subject matter to which the international standardisation activity relates; or

(ii)
   among governmental bodies of participating WTO Members; and

(b)
   it has been developed in accordance with the WTO TBT Committee Decision on Principles for the Development of International Standards, Guides and Recommendations with relation to Articles 2 and 5 and Annex 3 to the TBT Agreement.

4.
   With a view to harmonising standards on a basis as wide as possible each Party shall encourage, within the limits of its competence and resources, the standardising bodies within its territory, as well as the regional standardising bodies of which that Party or the standardising bodies within its territory are members, to:

(a)
   participate, within the limits of their resources, in the preparation of international standards by relevant international standardising bodies;

(b)
   cooperate with the relevant national and regional standardising bodies of the other Party in international standardisation activities;

  

(c)
   use relevant international standards as a basis for the standards they develop, except where such international standards would be ineffective or inappropriate, for instance because of an insufficient level of protection or fundamental climatic or geographical factors or fundamental technological problems;

(d)
   avoid duplication of, or overlap with, the work of international standardising bodies;

(e)
   promote the development of standards at regional level and the adoption of such standards by national standardising bodies, thereby replacing existing national standards;

(f)
   review national and regional standards not based on relevant international standards at regular intervals, with a view to increasing their alignment with relevant international standards; and

(g)
   foster bilateral cooperation with the standardising bodies of the other Party.

5.
   The Parties should exchange information through the TBT Chapter coordinators, nominated pursuant to Article 5.13, on:

(a)
   their use of standards as a basis for, or in support of, technical regulations;

(b)
   cooperation agreements implemented by either Party on standardisation, for example on standardisation issues in free trade agreements with third countries; and

(c)
   their respective standardisation processes, and the use of international, regional or sub-regional standards as a basis for their national standards.

  

ARTICLE 5.8

Conformity assessment procedures and accreditation

1.
   The provisions set out in Article 5.6 with respect to the preparation, adoption and application of technical regulations also apply to conformity assessment procedures.

2.
   If a Party requires conformity assessment as a positive assurance that a product conforms with a technical regulation, it shall:

(a)
   select conformity assessment procedures proportionate to the risks involved;

(b)
   consider, in the regulatory process, the use of the supplier's declaration of conformity as assurance of conformity, among other options, for showing compliance with technical regulations; and

(c)
   if requested, provide information to the other Party on the reasons for selecting a particular conformity assessment procedure for specific products.

3.
   If a Party requires third-party conformity assessment as a positive assurance that a product conforms with a technical regulation, and it has not reserved this task to a governmental body as specified in paragraph 4, it shall:

(a)
   preferentially use accreditation to qualify conformity assessment bodies;

(b)
   make best use of international standards for accreditation and conformity assessment, as well as international agreements involving the Parties' accreditation bodies, for example, through the mechanisms of ILAC and IAF;

  

(c)
   consider to join or, as applicable, encourage its testing, inspection and certification bodies to join any functioning international agreements or arrangements for harmonisation or facilitation of acceptance of conformity assessment results;

(d)
   within its territory, promote competition between conformity assessment bodies designated by the authorities for a particular product or set of products with a view to enabling economic operators to choose amongst them;

(e)
   ensure that conformity assessment bodies are independent of manufacturers, importers and distributors, in the sense that they carry out their activities with objectivity and independence of judgment;

(f)
   ensure that there are no conflicts of interest between accreditation bodies and conformity assessment bodies, or between activities of market surveillance authorities and activities of conformity assessment bodies;

(g)
   allow, to the extent possible, conformity assessment bodies to use subcontractors to perform testing or inspections in relation to the conformity assessment, including subcontractors located in the territory of the other Party; and

(h)
   publish online a list of the bodies that it has designated to perform such conformity assessment and relevant information on the scope of each such body's designation.

4.
   Nothing in point (g) of paragraph 3 shall be construed as prohibiting a Party from requiring subcontractors to meet the requirements that the conformity assessment body to which it is contracted would be required to meet in order to perform the contracted tests or inspection itself.

  

5.
   Nothing in this Article shall preclude a Party from requesting that conformity assessment in relation to specific products is performed by specified government authorities of that Party. In such cases, that Party shall:

(a)
   establish the conformity assessment fees in accordance with the approximate cost of the services rendered and, upon request of an applicant for conformity assessment, provide the different elements included in those fees; and

(b)
   in principle, make the conformity assessment fees publicly available or, publicly available or, when such information is not publicly available, provide it upon request.

6.
   Notwithstanding paragraphs 3 to 5 of this Article, in the fields which are listed in Annex 5-A, in which the European Union accepts supplier's declaration of conformity as assurance that a product conforms to a technical regulation, and in which a Signatory MERCOSUR State requires mandatory third-party testing or certification for these fields, the Signatory MERCOSUR State shall, as an assurance that a product conforms with the requirements of a Signatory MERCOSUR State's technical regulations, accept certificates or, in cases where such acceptance is not provided for under its relevant laws and regulations, accept test reports issued by conformity assessment bodies that are located in the territory of the European Union and which have been accredited for the relevant scopes by an accreditation body member of the international arrangements for mutual recognition of the ILAC and the IAF; or accept certificates that have been issued under the IECEE CB Scheme. In order to accept such certificates or test reports, a Signatory MERCOSUR State may require in its relevant laws and regulations that bilateral arrangements, including memoranda of understanding, exist between the conformity assessment body located in the territory of the European Union and the conformity assessment body located in the territory of the Signatory MERCOSUR State.

  

7.
   If supplier's declarations of conformity are considered a valid conformity assessment procedure in the European Union, test reports issued by conformity assessment bodies that are located in the territory of the Signatory MERCOSUR State, shall be accepted as a valid document in the process of demonstrating that a product conforms with the European Union's technical regulation requirements. The manufacturer shall remain responsible in all cases for the conformity of the product.

8.
   Paragraph 6 also applies where a Signatory MERCOSUR State introduces new mandatory third-party testing or certification requirements for the fields specified in Annex 5-A, in accordance with paragraph 10 of this Article. If the European Union introduces mandatory third-party testing or certification requirements for the fields specified in Annex 5-A, in accordance with paragraph 10 of this Article, the Parties shall discuss in the Subcommittee on trade in goods, referred to in Article 5.14, whether any steps need to be taken to ensure reciprocity as regards the acceptance of tests reports or certificates issued by conformity assessment bodies that are located in the territory of the Signatory MERCOSUR State.

9.
   The Trade Council may adopt a decision to amend Section A of Annex 5-A.

10.
   Notwithstanding paragraph 6 of this Article, either Party may introduce requirements for mandatory third-party testing or certification for the fields specified in Annex 5-A, for products falling within the scope of that Annex under the following conditions:

(a)
   the introduction of such requirements or procedures are justified under the legitimate objectives referred to in Article 2.2 of the TBT Agreement;

(b)
   the reasons for the introduction of any such requirements or procedures are supported by substantiated technical or scientific information regarding the performance of the products in question;

  

(c)
   any such requirements or procedures are not more trade-restrictive than necessary to fulfil the Party's legitimate objective, taking account of the risks that non-fulfilment would create; and

(d)
   the Party could not have reasonably foreseen the need for introducing any such requirements or procedures at the date of entry into force of this Agreement.

11.
   Paragraph 6 is without prejudice to the exercise, on a non-discriminatory basis, of market surveillance competences by the authorities of a Party, including additional testing on samples at the point of entry.

ARTICLE 5.9

Transparency

1.
   With regard to the preparation, adoption and application of standards, technical regulations and conformity assessment procedures, each Party shall:

(a)
   take the other Party's views into account if the process of developing a technical regulation is open to public consultation, wholly or partially;

(b)
   when developing major technical regulations and conformity assessment procedures which may have a significant effect on trade ensure in accordance with its respective laws and regulations that transparency procedures are in place that allow persons of the Parties to provide input through a formal public consultation process, except when urgent problems of safety, health, environmental protection or national security arise or threaten to arise;

  

(c)
   allow persons of the other Party to participate in the consultation process referred to in point (b) on terms no less favourable than those accorded to its own persons and, whenever possible, make the results of that consultation process public;

(d)
   allow, in principle, a period of at least 60 (sixty) days for the other Party to provide written comments on the proposed technical regulations and conformity assessment procedures, and consider a reasonable request to extend the comment period;

(e)
   provide, in cases where the notified text is not in one of the official WTO languages, a clear and comprehensive description of the content of the measure in the WTO notification format;

(f)
   if it receives written comments on its proposed technical regulation or conformity assessment procedure from the other Party:

(i)
   discuss, upon request by the other Party, the written comments, whenever possible with the participation of its competent regulatory authority and at a time when they can be taken into account; and

(ii)
   reply in writing to the comments, whenever possible no later than the date of publication of the technical regulation or conformity assessment procedure;

(g)
   provide, if requested by the other Party, information regarding the objectives of, legal basis and rationale for, a technical regulation or conformity assessment procedure that the Party has adopted or is proposing to adopt;

(h)
   provide information on the adoption and the entry into force of the technical regulation or conformity assessment procedure and the adopted final text through an addendum to the original notification to the WTO;

  

(i)
   consider a reasonable request from the other Party, received prior to the end of the comment time period following the transmission of a proposed technical regulation, to extend the time period between the adoption of the technical regulation and its entry into force, except when the delay would be ineffective in fulfilling the legitimate objectives pursued; and

(j)
   provide free of charge access to the electronic version of the notified text with the notification.

2.
   For the purposes of point (d) of paragraph 1, where urgent problems of safety, health, environmental protection or national security arise or threaten to arise, Articles 2.10 and 5.7 of the TBT Agreement shall apply.

3.
   If standards are made mandatory through incorporation or referencing in a draft technical regulation or conformity assessment procedure, the transparency obligations related to TBT notification set out in this Article and in Article 2 or 5 of the TBT Agreement shall be fulfilled.

4.
   Each Party shall ensure that all technical regulations and mandatory conformity assessment procedures adopted and in force are publicly available on an official website free of charge. Each Party shall always provide unrestricted access to all information relevant to the achievement of conformity with a technical regulation. If standards provide a presumption of conformity with technical regulations and these standards are not referred to in those technical regulations, each Party shall ensure access to the information on corresponding standards.

5.
   Each Party shall, upon a reasonable request of the other Party or its economic operators, provide information on technical regulations in force and, as appropriate and available, written guidance on compliance with the technical regulations, without undue delay.

  

ARTICLE 5.10

Marking and labelling

1.
   The Parties' technical regulations including or dealing exclusively with mandatory marking or labelling shall observe the principles of Article 2 of the TBT Agreement.

2.
   In particular, if a Party requires mandatory marking or labelling of products:

(a)
   it shall only require information which is relevant for consumers or users of the product or authorities to indicate the product's conformity with the mandatory technical requirements;

(b)
   and if a Party requires any prior approval, registration or certification of the labels or markings of the products, as a precondition for placing on the market products that otherwise comply with its mandatory technical requirements, it shall ensure that the requests submitted by the economic operators of the other Party are decided without undue delay and on a non-discriminatory basis;

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

(d)
   and provided that it is not misleading, contradictory or confusing in relation to the importing Party's regulatory requirements and the legitimate objectives under the TBT Agreement are not compromised thereby, the Party shall permit:

(i)
   information in other languages in addition to the language required in the importing Party of the products; and

(ii)
   nomenclatures, pictograms, symbols or graphics adopted in international standards;

(e)
   it shall accept, whenever possible, that supplementary labelling and corrections to labelling take place in customs warehouses or other designated areas at the point of import as an alternative to labelling in the country of origin;

(f)
   if it considers that the protection of public health and the environment, the protection against deceptive practices and any other legitimate objectives under the TBT Agreement are not compromised thereby, it shall endeavour to accept non-permanent or detachable labels, rather than labels physically attached to the product, or inclusion of relevant information in the accompanying documentation.

3.
   Paragraph 2 shall not apply to marking or labelling of medicinal products.

4.
   If a Party considers that marking or labelling requirements for a product or a sector in the other Party could be improved, it may propose a trade-facilitating initiative to address its concerns in conformity with Article 5.5.

ARTICLE 5.11

Cooperation and technical assistance

1.
   To contribute to the fulfilment of the objectives of this Chapter, each Party shall, inter alia:

(a)
   promote cooperation and joint activities and projects between their respective organisations, public or private, national or regional, in the fields of technical regulations, standardisation, conformity assessment, metrology and accreditation;

(b)
   promote good regulatory practices through the exchange of information, experiences and best practices about, inter alia, regulatory impact assessment, regulatory stock management and risk assessment and public consultation;

(c)
   exchange views on market surveillance;

(d)
   strengthen the technical and institutional capacity of the national regulatory, metrology, standardisation, conformity assessment and accreditation bodies, supporting the development of their technical infrastructure, including laboratories and testing equipment, and sustaining the continuous training of human resources;

(e)
   promote, facilitate and, whenever possible, coordinate their participation in international organisations and other fora related to technical regulations, conformity assessment, standards, accreditation and metrology;

(f)
   support technical assistance activities by national, regional and international organisations in the areas of technical regulations, standardisation, conformity assessment, metrology and accreditation; and

(g)
   endeavour to share available scientific evidence and technical information among regulatory authorities of the Parties, to the extent necessary to cooperate or pursue technical discussions under this Chapter, with the exception of confidential or other sensitive information.

2.
   A Party shall give appropriate consideration to proposals of the other Party for cooperation under this Chapter.

  

ARTICLE 5.12

Technical discussions

1.
   Each Party may request to discuss any concern that arises under this Chapter, including any draft or proposed technical regulation or conformity assessment procedure of the other Party that the Party considers might significantly adversely affect trade between the Parties. The requesting Party shall deliver its request to the TBT Chapter coordinator of the other Party nominated pursuant to Article 5.13 and shall identify:

(a)
   the issue;

(b)
   the provisions of this Chapter to which the concerns relate; and

(c)
   the reasons for the request, including a description of the requesting Party's concerns.

2.
   Any information or explanation requested in accordance with paragraph 1 shall be provided no later than 60 (sixty) days after the date of the request of a Party in accordance with paragraph 1. The deadline may be extended with prior justification by the requested Party.

3.
   If an issue has been previously addressed between the Parties in any forum, a Party may request directly a discussion, in person or via video or teleconference, no later than 60 (sixty) days after the date of such request. In such cases, the requested Party shall make every effort to be available for such discussion.

  

4.
   If the Parties have not had a discussion under this Article in the previous 12-month period, the request may not be refused by the other Party. If the requesting Party believes that the matter is urgent, it may request that a meeting take place within a shorter timeframe. In such cases, the responding Party shall give positive consideration to such a request. The Parties shall make every attempt to arrive at a mutually satisfactory resolution of the matter.

5.
   For greater certainty, a Party may request technical discussions with the other Party pursuant to paragraph 2 also with regard to technical regulations or conformity assessment procedures of national, regional or local governments, as the case may be, on the level directly below that of the central government that may have a significant effect on trade.

6.
   Following the technical discussion, the Parties may conclude that the issue could be better addressed through a trade-facilitating initiative, in accordance with Article 5.5.

7.
   This Article is without prejudice to a Party's rights and obligations under Chapter 21.

ARTICLE 5.13

TBT Chapter coordinator

1.
   Each Party shall nominate a TBT Chapter coordinator and notify the other Party in the event of any changes. The TBT Chapter coordinators shall work jointly to facilitate the implementation of this Chapter and cooperation between the Parties in all TBT matters.

  

2.
   The functions of the TBT Chapter coordinators include:

(a)
   supporting the Subcommittee on trade in goods, referred to in Article 5.14, in the exercise of the functions;

(b)
   supporting trade-facilitating initiatives and technical discussions, as appropriate, in accordance with Articles 5.5 and 5.12 respectively;

(c)
   exchanging information on work undertaken in non-governmental, regional and multilateral fora related to standards, technical regulations and conformity assessment procedures; and

(d)
   reporting any relevant development related to the implementation of this Chapter to the Subcommittee on trade in goods, referred to in Article 5.14, whenever appropriate.

3.
   The TBT Chapter coordinators shall communicate with one another by any agreed method that is appropriate to carry out their functions, which may include email, teleconferences, video conferences and meetings.

ARTICLE 5.14

Subcommittee on trade in goods

The Subcommittee on trade in goods, established pursuant to Article 22.3(4), shall have the following functions, in addition to those listed in Article 22.3, and Article 2.14:

(a)
   discuss the results of the work carried out pursuant to Article 5.5 and consider appropriate actions;

  

(b)
   provide a forum for the Parties to discuss the need to take steps to ensure reciprocity in accordance with Article 5.8(8);

(c)
   foster cooperation in accordance with Article 5.11 and support technical discussions, as appropriate, in accordance with Article 5.12;

(d)
   endeavour to discuss at least annually the issues covered under paragraph 2 of Section C of Annex 5-B; and

(e)
   provide a forum for the Parties to cooperate and exchange information on any issues relevant for the implementation of Annex 5-B.

CHAPTER 6

SANITARY AND PHYTOSANITARY MEASURES

ARTICLE 6.1

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 the Parties in so far as sanitary and phytosanitary (hereinafter referred to as "SPS") measures are concerned;

  

(b)
   establish cooperation on the implementation of SPS Agreement;

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

(d)
   enhance cooperation on technical and scientific issues related to the adoption and application of SPS measures;

(e)
   improve the exchange of information and consultations between the Parties on SPS matters; and

(f)
   establish cooperation concerning multilateral fora dealing with SPS matters.

ARTICLE 6.2

Scope

1.
   This Chapter applies to all SPS measures
[21](#footnote21)
 that may, directly or indirectly, affect trade between the Parties.

2.
   This Chapter applies to cooperation concerning multilateral fora dealing with SPS matters.

  

ARTICLE 6.3

Definitions

1.
   For the purposes of this Chapter, the following definitions apply:

(a)
   the definitions set out in Annex A of the SPS Agreement;

(b)
   the definitions adopted by the Codex Alimentarius;

(c)
   the definitions adopted by the World Organisation for Animal Health (hereinafter referred to as the "OIE");

(d)
   the definitions adopted by the International Plant Protection Convention (hereinafter referred to as the "IPPC"); and

(e)
   "protected zone" means an officially defined geographical part of the territory of the European Union in which a specific regulated pest is known not to be established in spite of favourable conditions and its presence in other parts of the territory of the European Union.

  

Protected zones are pest-free areas under European Union control in the European Union territory. They are recognised by Regulation (EU) No 2016/2031 of the European Parliament of the Council of 26 October 2016 on protective measures against pests of plants, amending Regulations (EU) No 228/2013, (EU) No 652/2014 and (EU) No 1143/2014 of the European Parliament and of the Council and repealing Council Directives 69/464/EEC, 74/647/EEC, 93/85/EEC, 98/57/EC, 2000/29/EC, 2006/91/EC and 2007/33/EC
[22](#footnote22)
. This concept is not applied outside the European Union territory. For trade purposes, the European Union shall not require the other Party to establish protected zones in its territory. In such cases, the conditions of pest-free areas shall apply. For the purposes of Chapter 6 and for the recognition of protected zones, the same conditions as for pest‑free areas shall apply.

2.
   In the event of any inconsistency between the definitions in Annex A to the SPS Agreement and the definitions agreed by the Parties or the definitions adopted by the Codex Alimentarius, OIE and IPPC, the definitions set out in Annex A of the SPS Agreement shall prevail.

ARTICLE 6.4

Rights and obligations

The Parties affirm their rights and obligations under the SPS Agreement. Nothing in this Chapter shall affect the rights and obligations of each Party under the SPS Agreement.

  

ARTICLE 6.5

Competent authorities

1.
   For the purposes of this Chapter, the official competent authority of a Party is the authority that, in accordance with a Party's law, is empowered to enforce its laws and regulations falling within the scope of this Chapter to ensure compliance with its requirements, or any other authority to which those authorities have delegated that power (hereinafter referred to as "competent authorities").

2.
   Upon the date of entry into force of this Agreement, each Party shall provide in writing to the other Party the name of the competent authorities referred to in paragraph 1, specifying where this information is made publicly available and a description of the distribution of competences between the respective competent authorities.

3.
   The Parties shall, in accordance with paragraph 4 of Article 6.11, inform each other of any change to these competent authorities.

ARTICLE 6.6

General obligations

1.
   Products exported from a Party shall meet the applicable SPS requirements of the importing Party.

  

2.
   The SPS requirements of the importing Party shall be the same for the entire territory of the exporting Party, as long as the same sanitary and phytosanitary conditions prevail throughout that territory, without prejudice to decisions and measures adopted in accordance with Article 6.10. Each Party shall ensure that their SPS measures are applied in a proportionate manner and do not arbitrarily or unjustifiably discriminate between Member States of the European Union or Signatory MERCOSUR States where identical or similar conditions prevail, including between its own territory and that of the other Party. SPS measures shall not be applied in a manner which would constitute a disguised restriction on trade between the Parties.

3.
   The procedures referred to in this Chapter shall be applied without undue delay and in a transparent manner, and information requested shall be limited to what is necessary for appropriate approval, control, inspection and verification purposes.

4.
   Each Party shall ensure that any fees imposed for import procedures to check and ensure the fulfilment of SPS requirements are equitable in relation to any fees charged on like domestic products or products originating in any other WTO Member and shall not be higher than the actual cost of the service.

5.
   Except as provided for in Article 6.14, when modifying SPS import requirements, each Party, and where appropriate MERCOSUR, shall allow for a transitional period, taking into account the nature of the modification, in order to avoid the unnecessary interruption or disruption of trade flows of products and to allow the exporting Party to adjust its export procedures accordingly to such modification.

6.
   The implementation of this Chapter shall not jeopardise the SPS requirements for trade between the Parties existing at the date of entry into force of this Agreement.

  

7.
   Without prejudice to similar provisions in other Chapters of this Agreement, nothing in this Chapter shall affect the rights and obligations of each Party to protect confidential information, in accordance with each Party's relevant laws and regulations. Each Party shall ensure that procedures are in place to prevent the disclosure of confidential information that is acquired during procedures referred to in this Chapter.

8.
   Each Party shall ensure that the necessary resources are available for the effective implementation of this Chapter.

ARTICLE 6.7

Trade-facilitation measures

Approval of establishments for the import of animals, animal products, products of animal origin and animal by-products

1.
   The importing Party may require the approval of establishments situated in the territory of the exporting Party for the import of animals, animal products, products of animal origin and animal by-products from such establishments.

2.
   Such approval shall be granted without prior inspection of individual establishments by the importing Party if:

(a)
   the importing Party has recognised the official control system of the competent authority of the exporting Party;

(b)
   the importing Party has authorised the import of the concerned products; and

(c)
   the competent authority of the exporting Party has provided sufficient guarantees that such establishments comply with the sanitary requirements of the importing Party.

3.
   The exporting Party shall only authorise exports from approved establishments as referred to in paragraph 1. The exporting Party shall suspend or withdraw its approval of establishments that do not comply with the sanitary requirements of the importing Party and shall notify such suspension or withdrawal to the importing Party.

4.
   The exporting Party shall propose to the importing Party a list of establishments to be approved. This list shall be accompanied by guarantees of the competent authority of the exporting Party that the establishments comply with the guarantees referred in to point (c) of paragraph 2.

5.
   The importing Party shall authorise imports from approved establishments no later than 40 (forty) working days after the receipt of the list and guarantees referred to in in paragraph 4 of the exporting Party. If additional information is requested and as a result an authorisation cannot be granted within the deadline of 40 (forty) working days, the importing Party shall inform the exporting Party and establish a new deadline for such authorisation. That deadline shall not exceed 40 (forty) working days after the receipt of the additional information.

6.
   The importing Party shall draw up lists of approved establishments and shall make those lists publicly available.

7.
   The importing Party may refuse the approval of establishments that are not compliant with its sanitary requirements. In such cases, the importing Party shall inform the exporting Party about such refusal, including the justification therefor.

  

8.
   The importing Party may carry out verifications of the official control system in accordance with Article 6.15. Based on the results of these verifications, the importing Party may amend the lists of approved establishments.

SPS import checks

9.
   Each Party shall adopt or maintain procedures relating to SPS import checks allowing for the expedited release of products for import without undue delay.

10.
   Each Party shall, where appropriate, simplify controls and verifications and reduce the frequency of the SPS import checks made by the importing Party on products of the exporting Party. Each Party shall base its decision on the following:

(a)
   the risks involved;

(b)
   the controls carried out by the producers or importers which are validated by the competent authorities of the Parties;

(c)
   the guarantees given by the competent authority of the exporting Party that the establishments comply with the sanitary requirements of the importing Party; and

(d)
   the international guidelines, standards and recommendations of the Codex Alimentarius, OIE or IPPC, as applicable.

11.
   Each Party may apply other criteria to simplify the controls and verifications pursuant to paragraph 10 if they do not undermine the commonly agreed criteria that are listed therein.

  

12.
   If import checks reveal non-compliance with SPS import requirements and products or consignments are rejected, the importing Party shall notify the exporting Party thereof in accordance with the procedure referred to in Article 6.12, as soon as possible and no later than 5 (five) working days after the date of the rejection.

13.
   If import checks reveal non-compliance with the relevant SPS import requirements, the action taken by the importing Party shall be justified, based on the identified non-compliance, and not more trade-restrictive than required to achieve the Party's appropriate level of sanitary or phytosanitary protection.

Simplification of the import and approval procedures of MERCOSUR

14.
   The Parties recognise the different levels reached by regional integration processes within the European Union, on the one hand, and MERCOSUR on the other. With a view to facilitating trade between their respective territories, MERCOSUR shall make its best efforts to gradually adopt for import and approval procedures for products and establishments of the European Union, if applicable:

(a)
   one single questionnaire;

(b)
   one single certificate; and

(c)
   one list of approved establishments.

15.
   MERCOSUR will make its best efforts to harmonise the SPS import requirements, certificates and import checks of the individual Signatory MERCOSUR States.

  

ARTICLE 6.8

Alternative measures

1.
   Upon request of the exporting Party, the importing Party shall examine whether exceptionally an alternative SPS measure to the SPS measure of the importing Party ensures the appropriate level of protection of the importing Party. The alternative measure may be based on international guidelines, standards and recommendations of the Codex Alimentarius, OIE or IPPC or on SPS measures of the exporting Party.

2.
   Article 6.9 shall not apply to alternative SPS measures.

ARTICLE 6.9

Equivalence

1.
   An exporting Party may request a determination of equivalence from the importing Party that a specific SPS measure or specific SPS measures related to a product or group of products or on a system-wide basis is equivalent to its own SPS measures.

  

2.
   In order to implement this Article, the Subcommittee, referred to in Article 6.18, shall make recommendations to establish a procedure for the recognition of equivalence based on the Decision on the implementation of Article 4 of the Agreement on Sanitary and Phytosanitary Measures of the WTO Committee on Sanitary and Phytosanitary Measures
[23](#footnote23)
 and any subsequent updates thereof, and international guidelines, standards and recommendations adopted in the framework of the Codex Alimentarius, OIE and IPPC. This procedure should include a process whereby the Parties hold consultations in order to determine the equivalence of SPS measures, the information to be required from the Parties, the responsibilities of the Parties and the deadlines for the recognition of equivalence.

3.
   Upon receipt of a specific request, the Parties shall enter into consultations based on the procedure to be established pursuant to paragraph 2, with the aim of achieving an agreement on recognition of equivalence.

4.
   Upon request of the exporting Party, the importing Party shall inform the exporting Party of the stage of the procedure for the assessment of equivalence.

  

ARTICLE 6.10

Recognition of animal health and plant pest status and regional conditions

1.
   The Parties recognise the concept of zoning and compartmentalisation, including pest free areas or disease free areas and areas of low pest or low disease prevalence and shall apply it in the trade between the Parties, in accordance with the SPS Agreement, including the Guidelines to further the practical implementation of Article 6 of the Agreement on the Application of Sanitary and Phytosanitary measures adopted by the WTO Committee on Sanitary and Phytosanitary Measures
[24](#footnote24)
 and the relevant guidelines, recommendations and standards of the OIE or IPPC.

2.
   At the request of the exporting Party, the importing Party shall decide whether to recognise pest and disease free areas, areas of low pest and low disease prevalence and compartments of the exporting Party, whether for the first time or after an outbreak of an animal disease or a plant pest. The importing Party shall base this decision on the information provided by the exporting Party in accordance with the SPS Agreement and OIE and IPPC standards, and take into account the establishment of pest and disease free areas, areas of low pest and low disease prevalence and compartments by the exporting Party. The Parties shall follow the procedures set out in Annex 6-A.

3.
   The decision of the importing Party pursuant to paragraph 2 shall be taken without undue delay. If, without prejudice to Article 6.14, the importing Party decides to recognise pest and disease free areas, areas of low pest and low disease prevalence and compartments of the exporting Party, it shall allow trade from those areas or compartments without undue delay.

  

4.
   The Subcommittee, referred to in Article 6.18, may define further details for the procedure for the recognition of pest and disease free areas, areas of low pest and low disease prevalence and compartments set out in paragraph 2, taking into account the SPS Agreement and the guidelines, standards and recommendations of the IPPC and OIE.

Animals, animal products, products of animal origin and animal by-products

5.
   The procedure for the recognition of the disease free zones or compartments for animals, animal products, products of animal origin and animal by-products is set out in paragraphs 7 to 9 and in Annex 6-A.

6.
   When establishing or maintaining the zones or compartments referred to in paragraph 2 for animals, animal products, products of animal origin and animal by-products, the Parties shall consider factors such as geographical location, ecosystems, epidemiological surveillance and the effectiveness of sanitary controls.

7.
   No later than 60 (sixty) working days after the receipt of the information referred to in paragraph 2 from the exporting Party, the importing Party may:

(a)
   explicitly object to the request for recognition of disease-free zones or compartments for animals, animal products, products of animal origin and animal by-products;

(b)
   request additional information from the exporting Party; or

(c)
   request verifications pursuant to Article 6.15.

  

The importing Party shall assess any additional information no later than 30 (thirty) working days after its receipt. If verifications are required by the importing Party, the deadline for assessing the additional information shall be interrupted.

8.
   The importing Party shall expedite the procedure established in paragraph 7 if the zones or compartments for which recognition is sought by the exporting Party are officially recognised by the OIE as having disease free status or if disease-free status has been recovered after an outbreak.

9.
   If after following the procedure in paragraph 7, the importing Party decides not to recognise the zones or compartments for which recognition was sought by the exporting Party, it shall notify its decision to the exporting Party and explain the reasons for not recognising the zones or compartments concerned and, upon request, hold consultations in accordance with Article 6.13.

Plants and plant products

10.
   Each Party shall establish a list of regulated pests and regulated plants and plant products for which phytosanitary requirements exist. The importing Party shall make available to the other Party its list of regulated pests, and regulated plants and plant products and the phytosanitary import requirements that apply thereto. The phytosanitary import requirements for regulated plants and plant products shall be limited to what is necessary to protect plant health or safeguard the intended use of the plants and plant products. The importing Party shall inform the other Party about any required additional declaration.

  

11.
   The phytosanitary requirements of the importing Party shall be established taking into account the phytosanitary status in the exporting Party and, if required by the importing Party, the result of a pest risk analysis (hereinafter referred to as "PRA"). The PRA shall be carried out in accordance with the relevant International Standards for Phytosanitary Measures (hereinafter referred to as "ISPM") of the IPPC. Such risk analysis shall take into account available scientific and technical information as well as the intended use of the plants and plant products under consideration.

12.
   The importing Party shall update the lists referred to in paragraph 10 when the exporting Party makes a request to export new products to the other Party. When the importing Party requires a PRA to authorise the import of a certain product, in order to expedite the process, a PRA already carried out for the same or similar products may be used as a basis, together with any additional information that the importing Party considers necessary to be analysed.

13.
   The importing Party, when conducting the process for the determination of the pest status of the exporting Party, shall take into account paragraphs 10 to 17 of this Article, Annex 6-A and the recommendations of the ISPM of the IPPC.

14.
   The Parties recognise the concepts of pest free areas, pest free places of production and pest free production sites, as well as areas of low pest prevalence as specified in the ISPM of the IPPC, and of protected zones which they shall apply in trade between them.

15.
   When establishing or maintaining phytosanitary measures, the importing Party shall take into account pest free areas, pest free places of production, pest free production sites and areas of low pest prevalence, as well as protected zones if they are established by the exporting Party.

  

16.
   The exporting Party shall communicate pest free areas, pest free places of production, pest free production sites or areas of low pest prevalence to the other Party and provide, upon request, an explanation and supporting information as provided for in the relevant ISPM or as otherwise deemed appropriate. Unless the importing Party:

(a)
   explicitly objects to the request for approval of pest free areas, pest free places of production, pest free production sites or areas of low pest prevalence to the other Party or protected zones if they are established by the exporting Party;

(b)
   requests additional information from the exporting Party;

(c)
   requests verifications pursuant to Article 6.15; or

(d)
   initiates consultations pursuant to Article 6.13 no later than 150 (one hundred and fifty) working days after receiving such information, the status of the exporting Party shall be recognised by the importing Party.

17.
   The importing Party shall assess any additional information requested pursuant to paragraph 16 no later than 90 (ninety) days after its receipt. Any verifications requested by the importing Party pursuant to paragraph 16 shall be carried out in accordance with Article 6.15 taking into account the biology of the pest and the plant concerned. If the importing Party requests such verifications, the deadline for assessing additional information shall be interrupted.

  

18.
   If, after following the procedure in paragraph 16, the importing Party decides not to approve pest free areas, pest free places of production, pest free production sites or areas of low pest prevalence or protected zones if they are established by the exporting Party for which recognition was sought by the exporting Party, it shall notify its decision to the exporting Party and explain the reasons for not approving them and, upon request, hold consultations in accordance with Article 6.13.

ARTICLE 6.11

Transparency and exchange of information

1.
   Upon request of a Party and no later than 15 (fifteen) working days after the date of such request, the Parties shall exchange information on:

(a)
   procedures for the authorisation to import a product, including, if possible, the expected timeframe;

(b)
   requirements for the import of specific products, including the model for a certificate, as appropriate;

(c)
   their pest status, including surveillance, eradication and containment programmes and the results thereof in order to support such pest status and import phytosanitary measures;

(d)
   the stage of progress of the procedure for import approval of specific products; and

  

(e)
   the relationship between a SPS measure and the international guidelines, standards and recommendations and, if an SPS measure is not based on international guidelines, standards and recommendations, the scientific information as to how the SPS measure is not in conformity with international guidelines, standards and recommendations and an explanation of the reasons for such measure.

2.
   In cases where the relevant scientific evidence is insufficient, a Party adopting a provisional SPS measure shall provide the available pertinent information on which the measure is based and, if available, additional information for a more objective assessment of the risk, and shall review the SPS measure within a reasonable period of time.

3.
   The Parties shall make publicly available, by any means, updated information about their:

(a)
   SPS import requirements and approval procedures; and

(b)
   a list of regulated pests.

4.
   The Parties shall inform each other of:

(a)
   any change in the sanitary and phytosanitary status that may affect trade between the Parties;

(b)
   matters related to the development and application of SPS measures that may affect trade between the Parties; and

(c)
   any other information relevant for the effective implementation of this Chapter.

  

5.
   Without prejudice to paragraph 1, if the information referred to in this Article has been made available by the Parties through a notification to the WTO or to the relevant international standard‑setting body in accordance with its relevant rules, or on publicly accessible and free of charge websites of the Parties, the exchange of information pursuant to paragraph 1 shall not be required.

6.
   Each Party shall designate a contact point for communication on all matters covered by this Chapter and inform the other Party thereof no later than 1 (one) month after the date of entry into force of this Agreement. Each Party shall promptly notify the other Party of any change to its contact point.

ARTICLE 6.12

Notifications

1.
   Any serious or significant risk to human, animal or plant life or health, including any food or feed control emergencies, shall be notified to the contact points of the other Party designated in Article 6.11, within 2 (two) working days from the identification of that risk.

2.
   Risks to human, animal or plant life or health which are not serious shall also be notified to the contact points of the other Party within a reasonable period of time that is sufficient to avoid threatening human, animal or plant life or health or jeopardising existing trade between the Parties.

3.
   Notifications referred to in paragraphs 1 and 2 shall be done through an established system of notifications or through specific ad hoc notifications, in accordance with the legislation of the notifying Party. In both cases, the notification shall be sent to the competent authorities of the concerned Parties.

4.
   If the notifying Party adopts or maintains any SPS measure in relation to the notification (including the rejection of a product or consignment), that notification shall be accompanied by an explanation of the reasons justifying such measure.

5.
   The notifying Party shall withdraw any notification based upon information which is subsequently found to be unsubstantiated or which was transmitted erroneously. Such withdrawal shall take place as soon as possible, and be notified to the exporting Party, in order to avoid a negative impact on trade between the Parties.

6.
   The Parties shall identify contact points for the notifications under this Article and inform the other Party thereof, if they are not the same as the contact points identified pursuant to paragraph 6 of Article 6.11.

ARTICLE 6.13

Consultations

1.
   Without prejudice to Chapter 21, if the SPS measures or draft measures of the importing Party, or the implementation thereof, are considered to be inconsistent with this Chapter, the Parties shall enter into consultations no later than 60 (sixty) days after the exporting Party has introduced a reasoned request for such consultations.

2.
   Notwithstanding paragraph 1, if a notification has been made by a Party pursuant to Article 6.12 or if a Party has serious concerns regarding a risk to public, animal or plant health, affecting products traded between the Parties consultations shall, upon request of a Party, be held as soon as possible. Each Party shall endeavour, in such conditions, to provide the information necessary to avoid a disruption in trade, including a limitation thereof.

  

3.
   At the request of the exporting Party, the importing Party shall provide the information necessary to avoid a disruption in trade, including a limitation thereof. Such information includes the information referred to in Article 6.11(1).

4.
   Consultations may be held for a reasonable period of time that allows the Parties to reach a mutually satisfactory solution.

5.
   Consultations may be held by e-mail, video, audio conference or any other means of communication which are available to both Parties. The Party which requested consultations shall be responsible for preparing the minutes. The minutes shall be formally approved by the parties to the consultations.

6.
   If the parties to the consultations do not reach a mutually satisfactory solution, the matter may be submitted to the Subcommittee, referred to in Article 6.18.

ARTICLE 6.14

Emergency measures

1.
   If a Party adopts any measure to control any serious risks to human, animal and plant life or health, such measure shall, without prejudice to paragraph 2, also aim to prevent the introduction of any sanitary and phytosanitary risk into the territory of the other Party.

2.
   The importing Party may, in the event of serious risks to human, animal or plant life or health, adopt emergency measures against such risks.

  

3.
   For products in transit between the Parties, the importing Party shall consider the most suitable and proportional solution in order to avoid unnecessary disruptions to trade.

4.
   Measures referred to in paragraph 2 may be adopted without prior notification pursuant to Article 6.12. The Party adopting emergency measures shall notify the other Party as soon as possible of the adoption of these measures and, in any case, no later than 48 (forty-eight) hours thereafter.

5.
   Each Party may request any information related to the sanitary and phytosanitary situation and the emergency measures adopted. Each Party shall answer such requests as soon as the requested information is available.

6.
   Upon request of either Party and in accordance with Article 6.13, the Parties shall hold consultations regarding the emergency measure no later than 15 (fifteen) working days of the notification of the emergency measures. The Parties may consider options to facilitate the implementation, or the replacement, of the emergency measures.

ARTICLE 6.15

Verifications of the official control system

1.
   Each Party, within the scope of this Chapter, has the right to:

(a)
   carry out verifications, including audits, of the official control system of the other Party, including verification visits; and

  

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

2.
   The nature and frequency of verifications, including audits, shall be determined by the importing Party, taking into account the import requirements, the inherent characteristics of the product concerned, the track record of past import checks and other available information, such as audits and inspections undertaken by the competent authority of the exporting Party.

3.
   The objective of the verifications shall be to evaluate the capacity of the competent authorities of the exporting Party to ensure that the products exported or to be exported meet the SPS requirements of the importing Party.

4.
   Verification visits shall be carried out without undue delay and be notified to the exporting Party at least 60 (sixty) working days before such verifications are carried out, except in cases of emergency or if the Parties decide otherwise. Any modification to the date of the visit shall be agreed by the Parties.

5.
   Verifications shall be conducted in accordance with the audit plan agreed by the Parties concerned, based on the Guidelines for the Design, Operation, Assessment and Accreditation of Food Import and Export Inspection and Certification Systems
[25](#footnote25)
. The importing Party shall provide to the other Party the reasons for any modification to the audit plan of the visit.

6.
   The expenses incurred by the Party carrying out the verification shall be borne by that Party.

7.
   The Party carrying out the verification shall send a draft report on the verification to the Party subject to the verification no later than 60 (sixty) working days after the end of the verification visit. The Party subject to the verification may comment on the draft report no later than 60 (sixty) working days after its receipt. Comments and an action plan, if required, shall be attached to the final report. The Party carrying out the verification shall send the final report to the Party subject to the verification no later than 30 (thirty) working days after the receipt of the comments on the draft report.

8.
   Any measure taken as a consequence of verifications shall be proportionate to shortcomings or risks identified. If requested, technical consultations regarding the matter shall be held in accordance with Article 6.13.

9.
   If a significant public, animal or plant health risk has been identified during the verification, the Party subject to the verification shall be informed as quickly as possible and, in any case, no later than 10 (ten) working days after the end of the verification.

ARTICLE 6.16

Cooperation on multilateral fora

1.
   The Parties shall promote cooperation between them on all the multilateral fora relevant for SPS issues, in particular in international standard-setting bodies recognised in the framework of the SPS Agreement and shall exchange information to that end.

2.
   The Subcommittee on SPS matters, referred to in Article 6.18, shall be the forum for promoting cooperation as referred to in paragraph 1.

  

ARTICLE 6.17

Cooperation

1.
   The Parties shall endeavour to cooperate in implementing this Chapter and to optimise the results thereof with a view to expanding opportunities and obtaining the greatest benefits for the Parties. Such cooperation shall be developed within the legal and institutional framework governing cooperation relations between the Parties.

2.
   To achieve the objectives referred to in paragraph 1, the Parties shall give consideration to the cooperation needs identified by the Subcommittee on SPS matters, referred to in Article 6.18.

ARTICLE 6.18

Subcommittee on SPS matters

1.
   The Subcommittee on SPS matters, established pursuant to Article 22.3(4), shall meet for the first time no later than 1 (one) year after the entry into force of this Agreement.

2.
   The Subcommittee shall have the following functions, in addition to those listed in Article 22.3:

(a)
   provide a forum to discuss problems arising from the application of the SPS measures with a view to reaching mutually acceptable solutions provided that the Parties have first attempted to address them through technical consultations pursuant to Article 6.13 and the matter has then been referred to the Subcommittee.

  

(b)
   provide a forum to discuss the information exchanged in accordance with Article 6.11;

(c)
   promote exchange of information and cooperation on multilateral fora pursuant to Article 6.16;

(d)
   exchange the lists of contact points pursuant to Article 6.11(6) to share information related to this Chapter;

(e)
   conduct the preparatory internal work necessary for the amendment of Annex 6-A by the Trade Council;

(f)
   make recommendations to establish a procedure for the recognition of equivalence in accordance with Article 6.9(2);

(g)
   may define further details for the procedure for the recognition of pest and disease free areas, areas of low pest and low disease prevalence and compartments in accordance with Article 6.10(4); and

(h)
   identify cooperation needs in implementing this Chapter, pursuant to Article 6.17(2).

  

ARTICLE 6.19

Special and differential treatment

In accordance with Article 10 of the SPS Agreement, if Paraguay identifies difficulties with a proposed measure notified by the European Union, Paraguay may request, in its comments submitted to the European Union, pursuant to Annex B to the SPS Agreement, an opportunity to discuss the issue. The European Union and Paraguay shall, without prejudice to Article 6.13, enter into consultations in order to agree on:

(a)
   alternative import conditions to be applied by the importing Party in accordance with Article 6.8 of this Chapter;

(b)
   the provision of technical assistance in accordance with Article 6.17 of this Chapter; or

(c)
   a transitional period of 6 (six) months for proposed measures to apply to products from Paraguay, which could be exceptionally extended for another period of no longer than 6 (six) months.

  

CHAPTER 7

DIALOGUES ON ISSUES RELATED TO THE AGRI-FOOD CHAIN

ARTICLE 7.1

Objectives

With a view to strengthen their mutual trust and respective understanding, the Parties shall establish dialogues and exchange information on the following subjects:

(a)
   animal welfare;

(b)
   application of agricultural biotechnology;

(c)
   combating antimicrobial resistance (hereinafter referred to as "AMR"); and

(d)
   scientific matters related to food safety, animal and plant health.

ARTICLE 7. 2

Subcommittee on dialogues on issues related to the agri-food chain

The Subcommittee on dialogues on issues related to the agri-food chain, established pursuant to Article 22.3(4), shall in addition to functions listed in Article 22.3 and Article 7.7, meet at expert level to conduct the dialogues referred to in Article 7.1.

  

ARTICLE 7.3

Animal welfare

Recognising that animals are sentient beings, the Subcommittee on dialogues on issues related to the agri-food chain shall conduct a dialogue covering, inter alia, the following matters:

(a)
   specific topics on animal welfare that may affect mutual trade;

(b)
   exchange of information, expertise and experiences in the field of animal welfare to improve, to the benefit of the Parties, their respective approaches on regulatory standards related to the breeding, holding, handling, transportation and slaughter of animals;

(c)
   strengthening of their research collaboration; and

(d)
   collaboration in international fora with a view to promoting the further development of international standards on animal welfare by the OIE and best animal welfare practices and their implementation.

  

ARTICLE 7.4

Agricultural biotechnology

The Subcommittee on dialogues on issues related to the agri-food chain shall conduct a dialogue on agricultural biotechnology that will cover, among others, the following matters:

(a)
   exchange of information on policies, legislation, guidelines, good practices and projects on biotechnology products;

(b)
   discussions on specific topics related to biotechnology that may affect mutual trade, including cooperation on genetically modified organisms (hereinafter referred to as "GMOs") testing;

(c)
   exchange of information on topics related to asynchronous authorisations of GMOs in order to minimise the possible impact on trade;

(d)
   exchange of information on the economic and trade outlook for authorisations of GMOs; and

(e)
   exchange of information on cases of low-level presence of GMOs non-authorised by the importing Party but authorised by the exporting Party.

  

ARTICLE 7.5

Combating antimicrobial resistance

The Subcommittee on dialogues on issues related to the agri-food chain shall conduct a dialogue on combatting antimicrobial resistance that will cover, among others, the following matters:

(a)
   collaboration to follow up on existing and future guidelines, standards, recommendations and actions developed in relevant international organisations, initiatives and national plans aiming to promote the prudent and responsible use of antibiotics and in relation to animal production and veterinary practices;

(b)
   collaboration in the implementation of the recommendations of the OIE, World Health Organisation (hereinafter referred to as "WHO") and Codex Alimentarius, in particular the Code of Practice to Minimize and Contain Foodborne Antimicrobial Resistance (CAC/RCP 61-2005);

(c)
   exchange of information on good farming practices;

(d)
   the promotion of research, innovation and development; and

(e)
   the promotion of multidisciplinary approaches to combat AMR, including the "One Health" approach of the WHO, OIE and Codex Alimentarius.

ARTICLE 7.6

Scientific matters related to food safety, animal and plant health

1.
   The Parties should foster cooperation between their respective official scientific bodies responsible for food safety, animal and plant health science. Such cooperation shall aim to deepen the scientific information available to the Parties in order to support their respective approaches on regulatory standards that may affect mutual trade.

2.
   The Subcommittee shall conduct a dialogue on scientific matters related to food safety, animal and plant health that will cover, among others, the following matters:

(a)
   exchange of scientific and technical information on food and feed safety, animal and plant health areas, including risk assessment and the scientific information supporting the establishment of maximum residue levels;

(b)
   collection of data; and

(c)
   collaboration in the building of a common understanding regarding OIE, IPPC and the Codex Alimentarius standards.

  

ARTICLE 7.7

Additional provisions

1.
   The Parties shall ensure that the activities of the Subcommittee, referred to in Article 7.2, do not endanger the independence of their respective national or regional agencies. The Subcommittee on dialogues on issues related to the agri-food chain shall establish the rules on conflicts of interest for the participants of its meetings.

2.
   Nothing in this Chapter shall affect the rights and obligations of each Party to protect confidential information, in accordance with each Party's relevant legislation. Each Party shall ensure that procedures are in place to prevent the disclosure of confidential information that is acquired during the process established in this Chapter.

3.
   Fully respecting the Parties' right to regulate, nothing in this Chapter shall be construed to oblige a Party to:

(a)
   deviate from domestic procedures for preparing and adopting regulatory measures;

(b)
   take action that would undermine or impede the timely adoption of regulatory measures to achieve its public policy objectives; or

(c)
   adopt any particular regulatory outcome.

  

CHAPTER 8

TRADE DEFENCE AND GLOBAL SAFEGUARDS

SECTION A

GENERAL PRINCIPLES

ARTICLE 8.1

Relationship with the WTO Agreements

1.
   This Chapter applies without prejudice to the rights and obligations of the Parties under the ADA, the SCM Agreement, the Safeguards Agreement and the DSU.

2.
   The Parties shall exempt bilateral trade subject to preferential treatment from the application of the Special Agricultural Safeguard of the Agreement on Agriculture.

3.
   The preferential rules of origin under this Agreement do not apply to trade defence and global safeguard investigations conducted in accordance with this Chapter.

  

ARTICLE 8.2

Transparency

1.
   Trade defence and safeguard measures should be used in full compliance with the relevant WTO requirements and be based on a fair and transparent system.

2.
   As soon as possible after the imposition of a provisional measure, a Party shall give to the interested parties full access to the facts that are the basis for the determinations, the injury assessment, calculations of the dumping and subsidies margins and causality. In addition, before the final determination, a Party shall fully and meaningfully disclose all essential facts and considerations which form the basis for the decision to apply a measure. This paragraph is without prejudice to Article 6.5 of the ADA, Article 12.4 of the SCM Agreement and Article 3.2 of the Safeguards Agreement.

3.
   A Party shall send all of the information referred to in paragraph 2 in writing, preferably in electronic format, and the interested parties should be given enough time to make comments. For Parties whose investigating authorities keep electronic case files, all the information referred to in paragraph 2 may be made available online.

  

SECTION B

ANTI-DUMPING AND COUNTERVAILING MEASURES

ARTICLE 8.3

Considerations concerning anti-dumping and countervailing measures

Each Party shall:

(a)
   analyse with special care proposals of price undertakings made by exporters of the other Party;

(b)
   favour the imposition of a duty that is lower than the margin of dumping or subsidy, if that level is sufficient to remove the injury to the domestic industry;

(c)
   analyse with special care requests for the extension of measures in force against exporters of the other Party; and

(d)
   take into consideration the information provided by industrial users of the product under investigation, importers and, if applicable, representative consumer organisations in the context of Article 6.12 of the ADA and Article 12.10 of the SCM Agreement.

  

SECTION C

GLOBAL SAFEGUARDS

ARTICLE 8.4

Transparency on global safeguards

1.
   Upon request of the exporting Party, and provided that it has a substantial interest in exporting the product concerned as defined in paragraph 3 of this Article, the Party initiating a safeguard investigation or intending to adopt provisional or definitive safeguard measures shall immediately provide:

(a)
   the information referred to in Article 12.2 of the Safeguards Agreement, in the format prescribed by the WTO Committee on Safeguards;

(b)
   the public version of the complaint filed by the domestic industry, if relevant; and

(c)
   the public report setting forth the findings and reasoned conclusions on all pertinent issues of fact and law considered in the safeguard investigation.

The public report referred to in point (c) of this paragraph shall include an analysis that attributes injury to the factors causing it and shall set out the method used in defining the safeguard measures.

2.
   If information is provided under this Article, the importing Party shall offer to hold informal consultations with the exporting Party in order to review the information provided.

  

3.
   For the purposes of this Article, it is considered that a Party has a substantial interest if it is among the 5 (five) largest suppliers of the imported products concerned during the most recent period of 3 (three) years, measured in terms of either absolute volume or value.

ARTICLE 8.5

Application of definitive measures

1.
   A Party adopting safeguard measures shall endeavour to apply them in the way that least affects bilateral trade.

2.
   The importing Party shall offer to hold informal consultations with the exporting Party in order to review the matter referred to in paragraph 1. The importing Party shall not adopt measures within 30 (thirty) days of the date on which the offer to hold informal consultations was made.

SECTION D

DISPUTE SETTLEMENT

ARTICLE 8.6

Non-application of dispute settlement

No Party shall have recourse to dispute settlement under Chapter 21 for any matter arising under this Chapter.

CHAPTER 9

BILATERAL SAFEGUARD MEASURES

SECTION A

SCOPE

ARTICLE 9.1

Scope

1.
   Sections B to I of this Chapter apply to any goods other than vehicles classified under HS headings 8703 and 8704.

2.
   The provisions applicable to vehicles classified under HS headings 8703 and 8704 are detailed in Annex 9-A.

  

SECTION B

DEFINITIONS

ARTICLE 9.2

Definitions

For the purposes of this Chapter the following definitions apply:

(a)
   "competent investigating authority" means:

(i)
   for the European Union, the European Commission; and

(ii)
   for MERCOSUR, the Ministerio de Economía or its successor in Argentina, the Secretaria de Comércio Exterior of the Ministério do Desenvolvimento, Indústria, Comércio e Serviços or its successor in Brazil, the Ministerio de Industria y Comercio or its successor in Paraguay, and the Asesoría de Política Comercial del Ministerio de Economía y Finanzas or its successor in Uruguay;

(b)
   "domestic industry" means the producers as a whole of the like or directly competitive products operating in the territory of a Party or, failing that, those whose collective output of the like or directly competitive products normally constitutes more than 50 % (fifty percent) and in exceptional circumstances not less than 25 % (twenty-five percent) of the total production of such products;

  

(c)
   "interested parties" includes:

(i)
   exporters or foreign producers or importers of a product subject to investigation, or a trade or business association a majority of whose members are producers, exporters or importers of such product;

(ii)
   the government of the exporting Party; and

(iii)
   producers of the like or directly competitive product in the importing Party or a trade and business association a majority of whose members produces the like or directly competitive product in the territory of the importing Party;

this list does not preclude the Parties from allowing domestic or foreign parties other than those mentioned above to be included as interested parties;

(d)
   "like or directly competitive product" means:

(i)
   a product which is identical, meaning alike in all aspects, to the product under consideration;

(ii)
   another product which, although not alike in all aspects, has characteristics closely resembling those of the product under consideration; or

(iii)
   a product which directly competes within the internal market of the importing Party, given its degree of substitutability, basic physical characteristics and technical specifications, final uses and channels of distribution;

this list of factors is not exhaustive nor can one or several of these factors necessarily give decisive guidance;

  

(e)
   "serious injury" means a significant overall impairment in the position of a domestic industry;

(f)
   "threat of serious injury" means a serious injury that is clearly imminent, based on facts and not merely on allegation, conjecture or remote possibility; and

(g)
   "transition period" means:

(i)
   12 (twelve) years from the date of entry into force of this Agreement; or

(ii)
   for goods other than vehicles classified under HS headings 8703 and 8704 for which the Tariff Elimination Schedule of the Party applying the measures provides for tariff elimination in 10 (ten) years or more, 18 (eighteen) years from the date of entry into force of this Agreement.

  

SECTION C

CONDITIONS FOR APPLICATION OF BILATERAL SAFEGUARD MEASURES

ARTICLE 9.3

Application of bilateral safeguard measures

1.
   Without prejudice to the rights and obligations referred to in Chapter 8, a Party may, in exceptional circumstances, for goods other than vehicles classified under HS headings 8703 and 8704, apply bilateral safeguard measures under the conditions established in this Section if, after the date of entry into force of this Agreement, imports from the other Party of a product under preferential terms have increased in such quantities, absolute or relative to domestic production or consumption and under such conditions as to cause or threaten to cause serious injury to its domestic industry of the like or directly competitive products.

2.
   For goods listed in paragraph 1, bilateral safeguard measures shall be applied only to the extent necessary to prevent or remedy serious injury or the threat of serious injury.

3.
   Bilateral safeguard measures shall be applied following an investigation by the competent investigating authorities of the importing Party under the procedures established in this Chapter.

  

ARTICLE 9.4

Timeframe for the application of bilateral safeguard measures

A Party shall not apply, extend or maintain in force a bilateral safeguard measure beyond the expiration of the transition period.

ARTICLE 9.5

Conditions and limitations

1.
   MERCOSUR may adopt bilateral safeguard measures to imports from the European Union:

(a)
   as a sole entity, provided that all requirements to determine the existence of serious injury or the threat of serious injury being caused by the imports of a product under preferential terms have been fulfilled, on the basis of conditions applied to MERCOSUR; or

(b)
   on behalf of one or more of the Signatory MERCOSUR States, in which case the requirements for the determination of the existence of serious injury or the threat of serious injury being caused by the imports of a product under preferential terms shall be based on the conditions prevailing in the relevant Signatory MERCOSUR State or Signatory MERCOSUR States of the customs union; and the measure shall be limited to that Signatory MERCOSUR State or those Signatory MERCOSUR States. The adoption of a bilateral safeguard measure by MERCOSUR on behalf of one or more Signatory MERCOSUR States shall not prevent another Signatory MERCOSUR State from adopting a measure regarding the same product afterwards.

  

2.
   The European Union may apply bilateral safeguard measures to imports from MERCOSUR as a sole entity or from one or more Signatory MERCOSUR States if the serious injury or threat of serious injury is being caused by imports of products under preferential terms.

3.
   In case the European Union determines that a measure shall apply to MERCOSUR as a sole entity, Paraguay shall be exempted from the application of the measure, unless the result of an investigation demonstrates that the existence of serious injury or the threat of serious injury is also being caused by imports of products from Paraguay under preferential terms.

SECTION D

FORM AND DURATION OF BILATERAL SAFEGUARD MEASURES

ARTICLE 9.6

Form of bilateral safeguard measures

For goods other than vehicles classified under HS headings 8703 and 8704, bilateral safeguard measures adopted pursuant to this Chapter shall consist of:

(a)
   a temporary suspension of Annex 2-A for the product concerned as provided for under this Agreement; or

  

(b)
   a temporary reduction of the tariff preference for the product concerned so that the rate of customs duty 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; and

(ii)
   the base rate of customs duty on the product referred to in Annex 2-A.

ARTICLE 9.7

Margin of preference

Upon termination of the bilateral safeguard measure, the margin of preference shall be the one that would be applied to the product in the absence of the measure under Annex 2-A.

ARTICLE 9.8

Duration of bilateral safeguard measures

Bilateral safeguard measures shall be applied only for the period necessary to prevent or remedy the serious injury and to facilitate adjustment of the domestic industry. That period, including the period of application of any provisional measure, shall not exceed 2 (two) years.

  

ARTICLE 9.9

Extension of bilateral safeguard measures

1.
   Bilateral safeguard measures may be extended once for a maximum period equal to the initially foreseen period of application, if it has been determined, in accordance with the procedures set out in this Chapter, that the measure continues to be necessary to prevent or remedy serious injury and if the domestic industry provides evidence that it is adjusting. The extended measure shall not be more restrictive than it was at the end of the initial period.

2.
   No safeguard measure shall be applied again to the import of a product under Annex 2-A which has been subject to such a measure, unless a period of time equal to half of the total duration of the previous safeguard measure has elapsed.

  

SECTION E

INVESTIGATION AND TRANSPARENCY PROCEDURES

ARTICLE 9.10

Investigation

1.
   In conducting the investigation to determine whether increased imports have caused or are threatening to cause serious injury to a domestic industry as referred to in Article 9.3, the competent investigating authority shall evaluate all relevant factors of an objective and quantifiable nature having a bearing on the situation of that industry, in particular the rate and amount of the increase in imports of the product concerned in absolute and relative terms; the share of the domestic market taken by increased imports; and changes in the level of sales, including prices, production, productivity, capacity utilisation, profits and losses, and employment.

2.
   The competent investigating authority shall demonstrate, on the basis of objective evidence, the existence of a causal link between increased imports of the product concerned and serious injury or the threat of serious injury. The competent investigating authority shall also evaluate all known factors other than increased imports under preferential terms of this Agreement that might be at the same time causing injury to the domestic industry. The effects of an increase in imports of the products concerned from other countries shall not be attributed to the imports under preferential terms.

3.
   In conducting an injury investigation as referred to in paragraph 1, a competent investigating authority should collect data over a period of at least 36 (thirty-six) months ending as close to the date of the presentation of a request to initiate an investigation as is practicable.

ARTICLE 9.11

Initiation of an investigation

1.
   If there is sufficient prima facie evidence to justify such initiation, a bilateral safeguard investigation may be initiated upon request of:

(a)
   the domestic industry or a trade and business association acting on behalf of domestic producers of the like or directly competitive products in the importing Party; or

(b)
   one or more importing Member States of the European Union or Signatory MERCOSUR States.

2.
   The request to initiate an investigation shall contain at least the following information:

(a)
   the name and description of the imported product concerned, its tariff heading and the tariff treatment in force, as well as the name and description of the like or directly competitive product;

(b)
   the names and addresses of the producers or association that submit the request, if applicable;

(c)
   if reasonably available, a list of all known producers of the like or directly competitive product; and

(d)
   evidence that the conditions for imposing the safeguard measure set out in Article 9.3(1) are met.

  

For the purposes of point (d) of this paragraph, the request to initiate an investigation shall contain the following information:

(i)
   the production volume of producers submitting or represented in the application and an estimation of the production of other known producers of the like or directly competitive product;

(ii)
   the rate and amount of the increase in total and bilateral imports of the product concerned in absolute and relative terms, for at least over the 36 (thirty-six) months prior to the date of the presentation of a request to initiate an investigation, for which information is available;

(iii)
   the level of import prices during the same period; and

(iv)
   if information is available, objective and quantifiable data regarding the like or directly competitive product, on the volume of total production and of total sales in the internal market, inventories, prices for the internal market, productivity, capacity utilisation, employment, profits and losses, and market share of the requesting firms or of those represented in the request, for at least the last 36 (thirty-six) months previous to the presentation of the request, for which information is available.

  

ARTICLE 9.12

Confidential information

1.
   The competent investigating authorities shall, upon cause being shown, treat any information which is by nature confidential or which is provided on a confidential basis, as such. Such information shall not be disclosed without the permission of the interested party submitting it. An interested party providing confidential information may be requested to furnish non-confidential summaries thereof or, if such interested party indicates that such information cannot be summarised, the reasons why a summary cannot be provided.

2.
   Notwithstanding paragraph 1, if the competent authorities find that a request for confidentiality is not warranted and if the interested party is either unwilling to make the information public or to authorise its disclosure in generalised or summary form, the authorities may disregard such information unless it can be demonstrated to their satisfaction from appropriate sources that the information is correct.

3.
   If information regarding production, production capacity, employment, wages, volume and value of domestic sales or average price is presented on a confidential basis, the competent investigating authorities shall ensure that meaningful non-confidential summaries disclosing at least aggregated data or, in cases in which the disclosure of aggregated data would endanger the confidentiality of the company's data, indexes for each period of 12 (twelve) months under investigation are submitted, so as to ensure the appropriate right of defence of the interested parties. In this regard, requests for confidentiality should be considered in situations in which particular market or domestic industry structures so justify it. This provision does not prevent the presentation of more detailed non-confidential summaries.

  

4.
   Requests for confidentiality shall not be warranted in respect of information regarding basic technical and quality standards or uses of the product concerned. Requests for confidentiality in respect of information regarding the identity of the applicants and other known manufacturing companies not part of the petition shall be warranted only in exceptional circumstances, which shall be duly justified by the competent investigating authorities. In this regard, mere allegations shall not suffice for justifying confidentiality requests. If the identity of the applicants cannot be disclosed, competent investigating authorities shall disclose the total number of producers included in the domestic industry and the proportion of the production that the applicants represent in relation to the total production of the domestic industry.

ARTICLE 9.13

Timeframe for the investigation

The period between the date of publication of the decision to initiate the investigation and the publication of the final decision should not exceed 1 (one) year. Under exceptional circumstances this period may be extended, but, in any case, shall not exceed 18 (eighteen) months. A Party shall not apply safeguard measures if this timeframe has not been observed by the competent investigating authorities.

ARTICLE 9.14

Transparency

Each Party shall establish or maintain transparent, effective and equitable procedures for the impartial and reasonable application of safeguard measures, in accordance with this Chapter.

  

SECTION F

PROVISIONAL SAFEGUARD MEASURES

ARTICLE 9.15

Provisional safeguard measures

1.
   In critical circumstances where delay may cause damage which would be difficult to repair, a Party, after due notification, may take a provisional safeguard measure pursuant to a preliminary determination that there is clear evidence that imports under preferential terms have increased and that such imports have caused or are threatening to cause serious injury. The duration of the provisional measure shall not exceed 200 (two hundred) days, during which period the requirements of this Chapter shall be met. If the final determination concludes that there was no serious injury or threat to the domestic industry caused by imports under preferential terms, the increased tariff or provisional guarantee, if collected or imposed under provisional measures, shall be promptly refunded, in accordance with the domestic regulation of the relevant Party.

2.
   Provisional safeguard measures shall not be taken against Paraguay, unless the result of the preliminary determination pursuant to paragraph 1 demonstrates that the existence of serious injury or the threat of serious injury is also being caused by imports of products from Paraguay under preferential terms.

  

SECTION G

PUBLIC NOTICE

ARTICLE 9.16

Public notice on the initiation of an investigation

The public notice of the initiation of a safeguard investigation shall include the following information:

(a)
   the name of the applicant;

(b)
   the complete description of the imported product under investigation and its classification under the Harmonized System;

(c)
   the deadline for the request for hearings;

(d)
   the deadlines to register as an interested party and for the submission of information, statements and other documents;

(e)
   the address where the application and other documents related to the investigation can be examined;

(f)
   the name, address and email address or telephone or fax number of the institution which can provide further information; and

  

(g)
   a summary of the facts on which the initiation of the investigation was based, including data on imports that have allegedly increased in absolute or relative terms to total production and an analysis of the domestic industry situation based on all the elements conveyed in the application.

ARTICLE 9.17

Public notice on the application of bilateral safeguard measures

The public notice of the decision to apply a provisional safeguard measure and to apply or not apply a definitive safeguard measure shall include the following information:

(a)
   the complete description of the products subject to the safeguard measure and their tariff classification under the Harmonized System;

(b)
   information and evidence leading to the decision, such as:

(i)
   the increasing or increased preferential imports, where applicable;

(ii)
   the situation of the domestic industry;

(iii)
   the existence of a causal link between the increased preferential imports of the products concerned and the serious injury or threat of serious injury to the domestic industry, where applicable; and

(iv)
   in the case of preliminary determination, the existence of critical circumstances;

  

(c)
   other reasoned findings and conclusions on all relevant issues of fact and law;

(d)
   a description of the measure to be adopted, where applicable; and

(e)
   the date of entry into force of the measure and its duration, where applicable.

SECTION H

NOTIFICATIONS AND CONSULTATIONS

ARTICLE 9.18

Notifications

1.
   The importing Party shall notify the exporting Party in writing of the decision to:

(a)
   initiate the investigation under this Chapter;

(b)
   apply a provisional safeguard measure; and

(c)
   apply or not apply a definitive safeguard measure.

2.
   The decision shall be notified by the importing Party no later than 10 (ten) days after its publication and shall be accompanied by the appropriate public notice. In the case of a decision to initiate an investigation, a copy of the request to initiate the investigation shall be included in the notification.

  

ARTICLE 9.19

Consultations

1.
   If a Party determines that the conditions to impose a definitive measure are met, it shall notify in writing and at the same time invite the other Party for consultations.

2.
   The notification and the invitation for consultations referred to in paragraph 1 shall be made at least 30 (thirty) days before a definitive measure is expected to enter into force. A Party shall not apply a definitive measure in the absence of such notification.

3.
   The notification referred to in paragraph 1 shall include:

(a)
   the data and objective information demonstrating the existence of serious injury or the threat of serious injury to the domestic industry caused by the increased imports under preferential terms;

(b)
   a complete description of the imported product subject to the measure and its classification under the Harmonized System;

(c)
   a description of the measure proposed;

(d)
   the date of entry into force of the measure and its duration; and

(e)
   the invitation for consultations.

  

4.
   The objective of the consultations referred to in paragraph 1 shall be to acquire a mutual understanding of the publicly known facts and to exchange opinions, with a view to reaching a mutually satisfactory solution. If no satisfactory solution is reached within 30 (thirty) days of the notification referred to in paragraph 1, the Party may apply the measure at the end of the period of 30 (thirty) days.

5.
   At any stage of the investigation, the notified Party may request consultations with the other Party or any additional information that it considers necessary.

  

SECTION I

OUTERMOST REGIONS OF THE EUROPEAN UNION
[26](#footnote26)

ARTICLE 9.20

Outermost Regions of the European Union

1.
   Notwithstanding Article 9.3, if a product originating in one or more Signatory MERCOSUR States is imported under preferential terms into the territory of one or several of the European Union's outermost regions in such increased quantities and under such conditions as to cause or threaten to cause serious deterioration in the economic situation of the European Union's outermost region(s), the European Union may exceptionally take safeguard measures limited to the territory of the region(s) concerned, unless a mutually satisfactory solution is reached.

2.
   Without prejudice to paragraph 1, other rules laid down in this Chapter applicable to bilateral safeguards also apply to any safeguard adopted under this Article.

  

3.
   For the purposes of paragraph 1, serious deterioration means major difficulties in a sector of the economy producing like or directly competitive products. The determination of serious deterioration shall be based on objective factors, including the following elements:

(a)
   the increase in the volume of imports in absolute or relative terms to domestic production and to imports from other countries; and

(b)
   the effect of such imports on the situation of the relevant industry or the economic sector concerned, including on the level of sales, production, financial situation and employment.

CHAPTER 10

TRADE IN SERVICES AND ESTABLISHMENT

SECTION A

GENERAL PROVISIONS

ARTICLE 10.1

Objective and scope

1.
   The Parties, reaffirming their respective commitments under the WTO Agreement, hereby lay down the necessary arrangements for the liberalisation of trade in services and establishment.

2.
   Nothing in this Chapter shall be construed as requiring the privatisation of public services or imposing any obligation with respect to government procurement.

3.
   The provisions of this Chapter shall not apply to subsidies granted or grants provided by a Party, including government-supported loans, guarantees and insurance.

4.
   Consistent with the provisions of this Chapter, each Party retains the right to regulate, to introduce new regulations or to supply services to meet its policy objectives.

5.
   The provisions of this Chapter shall not apply to each Party's social security systems.

6.
   The provisions of this Chapter do not apply to services supplied or activities carried out in the exercise of governmental authority, namely any service which is supplied or any activity which is carried out neither on a commercial basis, nor in competition with one or more service suppliers or investors.

7.
   This Chapter applies to measures of each Party affecting trade in services and establishment, with the exception of:

(a)
   national maritime cabotage
[27](#footnote27)
;

  

(b)
   domestic 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)
   ground handling services;

(c)
   inland navigation; and

(d)
   audio-visual services.

ARTICLE 10.2

Definitions

For the purposes of this Chapter:

(a)
   "consumption abroad" means the supply of a service in the territory of a Party to the service consumer of the other Party (mode 2);

(b)
   "cross-border supply of services" means the supply of a service from the territory of a Party into the territory of the other Party (mode 1);

  

(c)
   "economic activity" includes any activity of an economic nature, irrespective of whether it is related to services or non-services sectors, subject to the provisions of Article 10.1;

(d)
   "enterprise" means a juridical person of a Party, or a branch or a representative office of such juridical person of a Party, set up through establishment, as defined pursuant to this Article;

(e)
   "temporary entry and stay of natural persons" means the entry and temporary stay of key personnel, graduate trainees, business sellers, contractual service suppliers and independent professionals of a Party in the territory of the other Party, in accordance with Section B of this Chapter;

(f)
   "establishment" means:

(i)
   the constitution, acquisition or maintenance of a juridical person
[28](#footnote28)
; or

(ii)
   the creation or maintenance of a branch or representative office of a juridical person, within the territory of a Party for the purpose of performing an economic activity;

  

(g)
   "investor" of a Party means any person that seeks to perform or performs an economic activity through establishment in the territory of the other Party
[29](#footnote29)
;

(h)
   "juridical 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 proprietorship or association;

(i)
   a juridical person is:

(i)
   "owned" by natural or juridical persons of a Party if more than 50 % of the equity interest in it is beneficially owned by natural or juridical persons of that Party; and

(ii)
   "controlled" by natural or juridical persons of a Party if those natural or juridical persons have the power to name a majority of its directors or to legally direct its actions;

(j)
   "juridical person of a Party" means a juridical person which is either:

(i)
   constituted or otherwise organised under the law of that Party, and is engaged in substantive business operations in the territory of that Party or the other Party; or

  

(ii)
   in the case of establishment, owned or controlled by:

(A)
   natural persons of that Party; or

(B)
   juridical persons of that Party identified under point (j) (i);

Notwithstanding point (ii), shipping companies established outside the European Union or MERCOSUR and controlled by natural persons having the nationality of a Member State of the European Union or of a Signatory MERCOSUR State, respectively, shall also be beneficiaries of the provisions of this Chapter, if their vessels are registered in accordance with the laws and regulations in that Member State of the European Union or Signatory MERCOSUR State and fly the flag of a Member State of the European Union or of a Signatory MERCOSUR State
[30](#footnote30)
;

(k)
   "measure" means any measure by a Party, whether in the form of a law, regulation, rule, procedure, decision, administrative action, or any other form;

(l)
   "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;

(m)
   "measures by Parties affecting establishment, the cross-border supply of services, consumption abroad, and the entry and temporary stay of natural persons" include measures in respect of:

(i)
   the purchase, payment or use of a service;

(ii)
   the access to and use of, in connection with the performance of an economic activity, services which are required by those Parties to be offered to the public generally; and

(iii)
   the access, including through establishment, of persons of a Party to the territory of the other Party to perform an economic activity in that territory;

(n)
   "natural person" means a person having the nationality, or a permanent resident
[31](#footnote31)
, of one of the Signatory MERCOSUR States or one of the Member States of the European Union according to their respective legislation;

(o)
   "sector" of an economic activity means:

(i)
   with reference to a specific commitment, one or more, or all, subsectors of that service or non-service, as specified in the specific commitments contained in Annexes 10-A to 10-E; or

(ii)
   otherwise, the whole of that service or non-service sector, including all of its subsectors;

  

(p)
   "service supplier" means any person that seeks to supply or supplies a service
[32](#footnote32)
; and

(q)
   "supply of a service" includes the production, distribution, marketing, sale and delivery of a service.

ARTICLE 10.3

Market access

1.
   With respect to market access through establishment, the cross-border supply of services, consumption abroad, and the entry and temporary stay of natural persons as provided in Section B, each Party shall accord to enterprises, investors, services and services suppliers of the other Party treatment no less favourable than that provided for under the terms, limitations and conditions agreed and specified in the specific commitments contained in Annexes 10-A to 10-E.

2.
   In sectors where market access commitments are undertaken, 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 Annexes 10-A to 10-E, are defined as:

(a)
   limitations on the number of services suppliers or enterprises 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 terms of designated numerical units in the form of quotas or the requirement of an economic needs test;

(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;

(e)
   measures which restrict or require specific types of legal entity or joint ventures through which an investor or service supplier of the other Party may perform an economic activity; or

(f)
   limitations on the total number of natural persons that may be employed in a particular sector or that an enterprise may employ and who are necessary for, and directly related to, the performance of the economic activity in the form of numerical quotas or the requirement of an economic needs test.

3.
   Economic needs tests shall be described concisely and clearly, indicating the elements that render them inconsistent with this Article and specifying the criteria on which the test is based.

  

ARTICLE 10.4

National treatment

1.
   In the sectors listed in Annexes 10-A to 10-E, and subject to any conditions and qualifications set out therein, with respect to all measures affecting establishment
[33](#footnote33)
, the cross-border supply of services, consumption abroad and the entry and temporary stay of natural persons as provided in Section B, each Party shall accord to enterprises, investors, services and service suppliers of the other Party treatment no less favourable than that it accords to its own like enterprises, investors, services and service suppliers.

2.
   A Party may meet the requirement of paragraph 1 by according to enterprises, investors, services and services suppliers of the other Party either formally identical treatment or formally different treatment to that which it accords to its own like enterprises, investors, services and services 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 enterprises, investors, services or services suppliers of the Party compared to like enterprises, investors, services and services 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 enterprises, investors, services or services suppliers.

  

ARTICLE 10.5

List of specific commitments

1.
   The sectors liberalised by each Party pursuant to this Chapter and, by means of reservations, the market access and national treatment limitations applicable to services, services suppliers, enterprises and investors of the other Party in those sectors are set out in Annexes 10-A to 10-E.

2.
   The Parties shall not apply any market access or national treatment restrictions other than those contained in Annexes 10-A to 10-E.

SECTION B

ENTRY AND TEMPORARY STAY OF NATURAL PERSONS 
  
SUPPLYING SERVICES AND FOR BUSINESS PURPOSES

ARTICLE 10.6

Scope

1.
   This Section applies to measures of a Party concerning the entry and temporary stay in its territory of key personnel, graduate trainees, business sellers, contractual service suppliers and independent professionals of the other Party in accordance with paragraphs 2 and 3.

  

2.
   The provisions of this Section do not apply to measures affecting natural persons seeking access to the employment market of a Party, nor to measures of a Party regarding citizenship, residence or employment on a permanent basis.

3.
   The provisions of this Section do not prevent either Party from applying measures necessary to regulate the entry, temporary stay and orderly movement of natural persons in its territory or to protect the integrity of its borders, if such measures do not nullify or impair the benefits accruing to either Party under the terms of a specific commitment
[34](#footnote34)
.

4.
   Subject to Articles 10.17 and 10.18, nothing in this Section shall prevent a Party from requiring that natural persons possess the necessary qualifications or professional experience in the territory where the service is supplied, for the sector of activity concerned.

ARTICLE 10.7

Definitions

1.
   For the purposes of this Section, the following definitions apply:

(a)
   "business sellers" means natural persons who are representatives of a juridical person of a Party seeking entry and temporary stay in the territory of the other Party for the purpose of negotiating the sale of services or goods or entering into agreements to sell services or goods for that supplier. They do not engage in making direct sales to the general public, do not receive remuneration from a source located within the host Party and are not a commission agent;

  

(b)
   "contractual service suppliers" means natural persons employed by a juridical person of a Party which is not established in the territory of the other Party and which has concluded a contract 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
[35](#footnote35)
;

(c)
   "graduate trainees" means natural persons who have been employed by a juridical person of a Party for at least 1 (one) year, who possess a university degree and who are temporarily transferred to an enterprise in the territory of the other Party for career development purposes or to obtain training in business techniques or methods
[36](#footnote36)
;

(d)
   "independent professionals" means natural persons engaged in the supply of a service and settled as self-employed in the territory of a Party who have not established in the territory of the other Party and who have concluded a contract to supply services with a final consumer in the territory of the other Party, requiring their presence on a temporary basis in that Party in order to fulfil the contract to provide services
[37](#footnote37)
;

  

(e)
   "key personnel" means natural persons employed within a juridical person of a Party, other than a non-profit organisation, and who are responsible for the establishment or the proper control, administration and operation of an enterprise, and consists of:

(i)
   "business visitors": natural persons working in a senior position who are responsible for establishing an enterprise; they do not engage in direct transactions with the general public and do not receive remuneration from a source located within the host Party; and

(ii)
   "intra-corporate transferees": natural persons who have been employed by a juridical person of a Party, or have been partners in it, for at least 1 (one) year, who are temporarily transferred to an enterprise or a head office of that juridical person in the territory of the other Party and who belong to one of the following categories:

(A)
   managers:

Natural persons working in a senior position within a juridical person, who primarily direct the management of the enterprise receiving general supervision or direction principally from the board of directors or stockholders of the business or their equivalent, including:

–
   directing the enterprise or a department or sub-division thereof;

–
   supervising and controlling the work of other supervisory, professional or managerial employees; or

–
   having the authority personally to recruit and dismiss or to recommend recruiting, dismissing or other personnel actions;

  

(B)
   specialists:

Natural persons working within a juridical person who possess specialised knowledge essential to the enterprise's economic activity, techniques or management.

ARTICLE 10.8

Key personnel and graduate trainees

For each sector for which commitments have been undertaken for establishment as listed in Annexes 10-B and 10-E, and subject to any reservations listed in Annexes 10-C and 10-E, each Party shall allow investors of the other Party to employ in their enterprise natural persons of that other Party, if such employees are key personnel or graduate trainees as defined in Article 10.7. The temporary entry and stay of key personnel and graduate trainees shall be:

(a)
   for the period of time necessary for the fulfilment of the contract or up to 3 (three) years for intra-corporate transferees, whichever is less;

(b)
   up to 60 (sixty) days in any period of 12 (twelve) months for business visitors; and

(c)
   up to 1 (one) year for graduate trainees.

  

ARTICLE 10.9

Business sellers

For each sector for which commitments have been undertaken for the cross-border supply of services and for establishment, listed in Annexes 10-A, 10-B and 10-E, and subject to any reservations listed in Annexes 10-C and 10-E, each Party shall allow the temporary entry and stay of business sellers for a period of up to 90 (ninety) days in any period of 12 (twelve) months
[38](#footnote38)
.

ARTICLE 10.10

Contractual service suppliers and independent professionals

1.
   For the sectors specified in Annexes 10-D and 10-E and subject to any reservations listed therein, each Party shall allow the supply of services into its territory by contractual service suppliers of the other Party, through the presence of natural persons, subject to the following conditions:

(a)
   the juridical person employing the natural person must have obtained a service contract for a period not exceeding 12 (twelve) months;

(b)
   the natural persons entering the other Party must have an appropriate education or experience relevant to the service to be provided;

  

(c)
   the natural person shall not receive remuneration for the supply of a service other than the remuneration paid by the contractual service supplier during the stay of the natural person in the other Party;

(d)
   the temporary entry and stay of natural persons in the territory of the Party concerned shall be for a cumulative period of not more than 6 (six) months in any period of 12 (twelve) months or for the duration of the contract, whichever is less; and

(e)
   access accorded pursuant to the provisions of this Article relates only to the service activity which is the subject of the contract and it does not confer entitlement on to natural persons to exercise the professional title of the Party where the service is provided.

2.
   For the sectors specified in Annexes 10-D and 10-E, and subject to any reservations listed therein, each Party shall allow the supply of services into its territory by independent professionals of the other Party, through the presence of natural persons, subject to the following conditions:

(a)
   the natural persons must have obtained a service contract for a period not exceeding 12 (twelve) months;

(b)
   the natural persons entering the other Party must have an appropriate education and professional qualifications relevant to the service to be provided;

(c)
   the temporary entry and stay of natural persons within the Party concerned shall be for a cumulative period of not more than 6 (six) months in any period of 12 (twelve) months or for the duration of the contract, whichever is less; and

  

(d)
   access accorded pursuant to the provisions of this Article relates only to the service activity which is the subject of the contract and it does not confer entitlement to the natural person to exercise the professional title of the Party where the service is provided.

SECTION C

REGULATORY FRAMEWORK

SUB-SECTION 1

PROVISIONS OF GENERAL APPLICATION

ARTICLE 10.11

Mutual recognition

1.
   Nothing in this Chapter shall prevent a Party from requiring that natural persons possess the necessary qualifications or professional experience specified in the territory where the service is supplied, for the sector of activity concerned.

2.
   For the purposes of the fulfilment, in whole or in part, of its standards or criteria for the authorisation, licensing or certification of investors and services suppliers, a Party may recognise the education or experience obtained, requirements met, or licences or certifications granted in the other Party. Such recognition, which may be achieved through harmonisation or otherwise, may be based upon an agreement or arrangement or may be accorded autonomously.

  

ARTICLE 10.12

Transparency

1.
   Each Party shall publish promptly, and except in emergency situations, at the latest by the time of their entry into force, all relevant measures of general application which pertain to or affect this Chapter.

2.
   The measures referred to in paragraph 1 shall include measures applying to all modes of supply, including on the process of entry and temporary stay of the categories of natural persons defined in Article 10.7. Information about these measures shall be kept up to date. Each Party shall facilitate access to relevant information by indicating to the other Party where relevant publications and websites can be found.

3.
   If publication of the measures referred to in paragraph 1 is not practicable, such measures shall be made otherwise publicly available.

4.
   Each Party shall respond promptly to all requests by the other Party for specific information on any of its relevant measures of general application referred to in paragraph 1, including measures regarding the entry and temporary stay of services suppliers as referred to in paragraph 2.

5.
   Each Party shall establish one or more enquiry points to provide specific information to services providers of the other Party, upon request, on any of its measures of general application referred to in paragraph 1. The Parties shall notify each other of these enquiry points no later than one year after the entry into force of this Agreement. Enquiry points need not be depositories of laws and regulations.

6.
   Nothing in this Chapter shall 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 enterprises, public or private.

SUB-SECTION 2

DOMESTIC REGULATION

ARTICLE 10.13

Scope

1.
   This Sub-Section only applies to sectors for which a Party has undertaken specific commitments as listed in Annexes 10-A to 10 E and to the extent that these specific commitments apply.

2.
   This Sub-Section does not apply to measures to the extent that they constitute limitations pursuant to Articles 10.3 and 10.4.

3.
   In sectors where specific commitments are undertaken as listed in Annexes 10-A to 10-E, each Party shall ensure that all measures of general application affecting trade in services and establishment are administered in a reasonable, objective and impartial manner.

4.
   Each Party shall comply with this Sub-Section with regard to measures relating to licensing requirements and procedures and qualification requirements and procedures.

5.
   This Sub-Section applies to measures of each Party relating to licensing and qualification requirements and procedures that affect:

(a)
   the cross-border supply of services;

(b)
   the establishment in their territory of an enterprise defined in Article 10.2; or

(c)
   the temporary stay in their territory of categories of natural persons defined in Article 10.2.

ARTICLE 10.14

Definitions

For the purposes of this Sub-Section:

(a)
   "competent authority" means any central, regional or local government or authority, or any non-governmental body in the exercise of powers delegated by central, regional or local governments or authorities and which is entitled to take a decision concerning the authorisation to supply a service, or concerning the authorisation to establish an enterprise in order to perform an economic activity;

(b)
   "licensing procedures" means administrative and procedural rules that a service supplier or an investor seeking authorisation to supply a service or to establish an enterprise must adhere to in order to demonstrate compliance with licensing requirements;

  

(c)
   "licensing requirements" means substantive requirements other than qualification requirements with which a services supplier or investor is required to comply in order to obtain, from a competent authority, a decision concerning the authorisation to supply a service or concerning the authorisation to establish an enterprise in order to perform an economic activity, including a decision to amend or renew such authorisation;

(d)
   "qualification procedures" means administrative or procedural rules that a natural person must adhere to in order to demonstrate compliance with qualification requirements, for the purpose of obtaining authorisation to supply a service; and

(e)
   "qualification requirements" means substantive requirements relating to the competence of a natural person to supply a service and which are required to be demonstrated for the purpose of obtaining authorisation to supply a service.

ARTICLE 10.15

Conditions for licensing

1.
   Measures of each Party relating to licensing requirements shall be based on criteria which are:

(a)
   proportionate to a public policy objective;

(b)
   clear and unambiguous;

(c)
   objective; and

(d)
   made public in advance.

2.
   A licence should be granted by the competent authority as soon as it is established, in the light of an appropriate examination, that the conditions for obtaining a licence have been met.

3.
   If the number of licences available for a given activity is limited because of the scarcity of available natural resources or technical capacity, each Party shall select candidates through an impartial and transparent selection procedure which provides, in particular, adequate publicity about the launch, conduct and completion of the procedure. Subject to the provisions specified by this Article, each Party may take into account public policy objectives when establishing the rules for the selection procedures.

ARTICLE 10.16

Licensing procedures

1.
   Licensing procedures shall be clear and made public in advance. Each Party shall ensure that the licensing procedures used by, and the related decisions of, their competent authorities are objective and impartial with respect to all applicants.

2.
   Licensing procedures shall not be dissuasive and shall not unduly complicate or delay the provision of the service.

  

3.
   Any licensing fees
[39](#footnote39)
 which applicants may incur from their application shall be reasonable and shall not in themselves restrict the supply of the service. To the extent practicable, those fees should be proportionate to the cost of the licensing procedures in question.

4.
   The competent authorities of a Party shall, to the extent practicable, provide an indicative timeframe for processing an application. Applications shall be processed within a reasonable period of time. The period shall run only from the time when all documentation has been received by the competent authorities. If justified by the complexity of the issue, the time period may be extended, by the competent authority, for a reasonable time. The extension and its duration shall be duly motivated and shall be notified to the applicant, to the extent practicable, before the original period has expired.

5.
   In the case of an incomplete application, the applicant shall be informed as quickly as possible of the need to supply any additional documentation. In such a case, the period referred to in paragraph 4 may be suspended by the competent authorities until they have received all documentation.

6.
   If a request is rejected because it fails to comply with the required procedures or formalities, the applicant shall be informed of the rejection and of the available means of redress as quickly as possible.

ARTICLE 10.17

Qualification requirements

1.
   Qualification requirements shall be based on criteria which are:

(a)
   proportionate to a public policy objective;

(b)
   clear and unambiguous;

(c)
   objective; and

(d)
   made public in advance.

2.
   If a Party imposes qualification requirements for the supply of a service, it shall ensure that adequate procedures exist for the verification and assessment of qualifications held by service suppliers of the other Party. If the competent authority of a Party considers that membership in a relevant professional association in the territory of another Party is indicative of the level of competence or extent of experience of the applicant, such membership shall be given due consideration.

3.
   For the supply of professional services, the scope of examinations and of any other qualification requirements by a competent authority shall be related to the rights to practise a profession for which authorisation is being sought, so as to avoid unduly restricting persons of the other Party from applying.

4.
   Provided that an applicant has presented all necessary supporting evidence of his or her qualifications, the competent authority, in verifying and assessing such qualifications, shall identify any deficiency and inform the applicant of requirements to meet this deficiency. Such requirements may include course work, examinations and training. The presentation by an applicant of a Party of evidence of qualifications obtained in the territory of a third country shall not in itself constitute an a priori reason for the competent authority of the other Party to reject the application and refrain from making an assessment of the qualifications presented.

5.
   If examinations are required, each Party shall ensure that they are scheduled at reasonably frequent intervals. Applicants for examinations shall be allowed a reasonable period to submit applications.

6.
   Once qualification requirements and any other applicable regulatory requirements have been fulfilled, each Party should ensure that a service supplier is allowed to supply the service without undue delay.

ARTICLE 10.18

Qualification procedures

1.
   Qualification procedures shall be based on criteria which are:

(a)
   clear and unambiguous;

(b)
   objective; and

(c)
   made public in advance.

  

2.
   Each Party shall ensure that the qualification procedures used by, and the related decisions of, their competent authorities are impartial with respect to all applicants.

3.
   An applicant shall, in principle, not be required to approach more than 1 (one) competent authority for qualification procedures.

4.
   If specific time periods for applications exist, an applicant shall be allowed a reasonable period for the submission of an application. The competent authority shall initiate the processing of an application without undue delay. To the extent practicable, the competent authority shall accept applications in electronic format under the same conditions of authenticity as an application submitted in paper format.

5.
   Authenticated copies should be accepted by the competent authority, if possible, in place of original documents.

6.
   If the competent authority rejects an application, it shall inform the applicant, to the extent practicable in writing, without undue delay. It shall inform the applicant, upon request, of the reasons for the rejection of the application and identify any deficiencies and ways in which those deficiencies can be addressed. It shall inform the applicant of the timeframe for an appeal against the decision, if available. It shall permit an applicant to resubmit an application within a reasonable time limit.

7.
   Each Party shall ensure that the processing of an application, including the verification and assessment of a qualification, is completed within a reasonable timeframe from the date of the submission of a complete application. Each Party shall endeavour to establish a normal timeframe for the processing of an application.

  

8.
   Each Party shall ensure that any fees relating to qualification procedures are commensurate with the costs incurred by the competent authorities and do not in themselves restrict the supply of the service.

ARTICLE 10.19

Review of administrative decisions

Each Party shall maintain or institute judicial, arbitral or administrative tribunals or procedures which provide, on request of an affected investor or service supplier of the other Party, for the prompt review of, and if justified, appropriate remedies for, administrative decisions affecting establishment, cross border supply of services or the temporary stay of natural persons supplying services. If such procedures are not independent of the agency entrusted with the administrative decision concerned, each Party shall ensure that the procedures in fact provide for an objective and impartial review.

SUB-SECTION 3

POSTAL SERVICES

ARTICLE 10.20

Scope

1.
   This Sub-Section sets out the principles of the regulatory framework for postal services regarding which each Party has undertaken specific commitments, as listed in Annexes 10-A and 10-E, in accordance with this Sub-Section.

2.
   This Sub-Section does not require a Party to liberalise services reserved to 1 (one) or more designated operators as listed in Annexes 10-A and 10-E.

ARTICLE 10.21

Definitions

For the purposes of this Sub-Section:

(a)
   "essential requirements" means general non-economic reasons for imposing conditions on the supply of postal services and may include the confidentiality of correspondence, the security of the network as regards the transport of dangerous goods, data protection, environmental protection and regional planning;

  

(b)
   "licence" means any form of authorisation or permission
[40](#footnote40)
 setting out rights and obligations specific to the postal sector, granted to an individual supplier by a regulatory authority, or any other competent body, and which is required before supplying a given service;

(c)
   "postal item" means an item addressed in the final form in which it is to be carried by a postal service provider, whether public or private, and may include items such as a letter, parcel, newspaper, catalogue and others;

(d)
   "postal service"
[41](#footnote41)
 means services involving the collection, sorting, transport and delivery of postal items, irrespective of the destination (domestic or foreign), the speed of the service, (priority, non-priority, urgent, express or others), or the operator (public or private);

(e)
   "regulatory authority" means the independent body or bodies charged with the regulation of postal services mentioned in this Sub-Section; and

(f)
   "universal service" means the permanent provision of a postal service of specified quality at all points in the territory of a Party at affordable prices for all users.

  

ARTICLE 10.22

Prevention of anti-competitive practices in the postal sector

Each Party shall ensure that a supplier of postal services subject to a universal service obligation or a postal monopoly does not engage in anti-competitive practices such as:

(a)
   using revenues derived from the supply of such service to cross-subsidise the supply of an express postal service or any non-universal postal service, and

(b)
   differentiating among customers such as businesses, large volume mailers or consolidators with respect to tariffs or other terms and conditions for the supply of a service subject to a universal service obligation or a postal monopoly, if such differentiation is not based on objective or impartial criteria.

ARTICLE 10.23

Universal services

Each Party has the right to define the kind of universal service obligation it wishes to maintain and to decide on its scope and implementation. Each Party may adopt the necessary measures in order to safeguard the implementation, development and maintenance of the universal postal service. Such measures and obligations shall not be regarded as anti-competitive per se if they are applied in a transparent, non-discriminatory and proportionate way.

  

ARTICLE 10.24

Licences to provide postal services

1.
   Each Party may require licences for the supply of postal services. A licence should be granted wherever possible, by means of a simplified authorisation procedure in accordance with national laws and regulations.

2.
   A licence may require compliance with essential requirements, including quality standards and respect for the exclusive and special rights of designated operators of reserved services or of universal postal services.

3.
   If a Party requires a licence:

(a)
   it shall make publicly available in an easily accessible form:

(i)
   the rights and obligations resulting from such a licence;

(ii)
   the criteria, terms and conditions for licensing; and

(iii)
   to the extent possible, the period of time normally required to reach a decision concerning an application for a licence.

(b)
   the procedures for granting a licence shall be transparent, non-discriminatory, proportionate and based on objective criteria; and

  

(c)
   any licensing fees
[42](#footnote42)
 which the applicants may incur from their application shall be reasonable and shall not in themselves restrict the supply of the service.

4.
   The status of an application for a licence and the reasons for the refusal to grant a licence shall be made known to the applicant upon request. Each Party shall, in accordance with its laws and regulations, maintain or establish a procedure for applicants to appeal against the refusal to grant a licence to a domestic independent body. Such a procedure shall be transparent, non-discriminatory and based on objective criteria.

ARTICLE 10.25

Independence of the regulatory body

Each Party may designate a regulatory body, whether specific to the postal service sector or not. The regulatory body shall be legally separate from, and not accountable to, any supplier of postal services. The decisions of, and the procedures used by, the regulatory bodies shall be impartial with respect to all market participants.

  

SUB-SECTION 4

TELECOMMUNICATIONS SERVICES

ARTICLE 10.26

Scope

1.
   This Sub-Section sets out principles of the regulatory framework for telecommunications services, other than broadcasting
[43](#footnote43)
, regarding which each Party has undertaken specific commitments in accordance with this Chapter.

2.
   Nothing in this Sub-Section shall be construed:

(a)
   as requiring a Party to authorise a supplier of telecommunications services of the other Party to establish, construct, acquire, lease, operate, or supply telecommunications transport networks or services, other than as provided for in Annexes 10-A, 10-B, 10-C and 10-E; or

(b)
   as requiring a Party to oblige service suppliers under its jurisdiction, to establish, construct, acquire, lease, operate or supply telecommunications transport networks or services not offered to the public generally.

ARTICLE 10.27

Definitions

For the purposes of this Sub-Section:

(a)
   "essential telecommunications facilities"
[44](#footnote44)
 means facilities of a public telecommunications transport network and public telecommunications transport 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;

(b)
   "interconnection" means linking with suppliers of telecommunications transport networks or telecommunications transport services in order to allow the users of one supplier of telecommunications services to communicate with users of another supplier of telecommunications services and to access telecommunications services provided by another supplier of telecommunications services;

  

(c)
   "licence" means any form of authorisation, including registration, declaration or notification procedures or others as defined in the laws and regulations of a Party, setting out rights and obligations specific to the telecommunications sector granted to an individual service supplier of telecommunications services by a regulatory authority which is required for the provision of a telecommunications service;

(d)
   "major supplier" in the telecommunications sector is a supplier of telecommunications transport networks or services which has the ability to materially affect the terms of participation, having regard to price and supply, in a relevant market for telecommunications services as a result of control over essential facilities or the use of its position in that market;

(e)
   "public telecommunications transport network" means the public telecommunications infrastructure which permits telecommunications between and among defined network termination points;

(f)
   "public telecommunications transport service" means any telecommunications transport service required, explicitly or in effect, by a Party to be offered to the public generally;

(g)
   "regulatory authority" means the body or bodies charged with the regulation of telecommunications mentioned in this Sub-Section;

(h)
   "service supplier" means a person that has been granted a licence to supply telecommunications services;

(i)
   "telecommunications services" means all services which consist in the transmission and reception of electro-magnetic signals and excludes services providing, or exercising editorial control over, the content transmitted; and

  

(j)
   "universal service" means the set of services of specified quality that must be made available to all users in the territory of a Party regardless of their geographical location and at an affordable price.

ARTICLE 10.28

Regulatory authority

1.
   Each Party shall ensure that its regulatory authority for telecommunications services is legally distinct and functionally independent from any supplier of telecommunications services.

2.
   The regulatory authority shall be sufficiently empowered and resourced to regulate the sector. The competences of regulatory authority shall be made public in an easily accessible and clear form, in particular if those tasks are assigned to more than one body.

3.
   The decisions of, and the procedures used by, the regulatory authority shall be impartial with respect to all market participants.

4.
   A supplier of telecommunications services affected by a decision of a regulatory authority shall have the right to appeal against that decision to a domestic appeal body that is independent of the parties involved and of the regulatory authority. If the appeal body is not judicial in character, written reasons for its decision shall be given and its decisions shall also be subject to review by an impartial and independent domestic judicial or administrative authority.

  

ARTICLE 10.29

Licences to provide telecommunication services

1.
   Each Party shall ensure that a licence is granted, by means of a simplified procedure wherever possible.

2.
   Each Party shall ensure that the terms and conditions for the granting of rights of use of numbers and frequencies are made publicly available.

3.
   If a licence is required by a Party:

(a)
   all the licensing criteria shall be made publicly available;

(b)
   the reasonable period of time normally required to reach the decision on whether to grant a licence, after the submission of the complete application, shall be public;

(c)
   if the grant of a licence is refused, the reasons for such a refusal shall be made known in writing to the applicant on request; and

(d)
   the applicant for a licence shall be able to seek recourse to a domestic appeal body to establish whether a licence has been unduly refused.

  

ARTICLE 10.30

Anti-competitive practices

Each Party shall adopt or maintain appropriate measures for the purpose of preventing all suppliers of telecommunications services who, alone or together, are a major
[45](#footnote45)
 supplier, from engaging in or continuing anti-competitive practices. These anti-competitive practices may include an abuse of a dominant position, and all individual or concerted practices, conduct or recommendations which have the effect of restricting, limiting, hindering, distorting or preventing current or future competition in the relevant market.

ARTICLE 10.31

Access to essential telecommunications facilities

Each Party shall ensure that a major supplier
[46](#footnote46)
 in its territory grants access to its essential telecommunications facilities to suppliers on reasonable and non-discriminatory
[47](#footnote47)
 terms and conditions, including in relation to rates, technical standards, specifications, quality and maintenance.

  

ARTICLE 10.32

Interconnection

1.
   Each Party shall ensure that any supplier authorised to provide telecommunications services in its territory shall have the right to negotiate interconnection with other suppliers of public telecommunications transport networks and public telecommunications transport services. Interconnection should in principle be agreed on the basis of commercial negotiation between the suppliers concerned.

2.
   Each Party shall ensure that suppliers of telecommunications services that acquire information from another supplier of telecommunications services during the process of negotiating interconnection arrangements use that information solely for the purpose for which it was supplied and respect, at all times, the confidentiality of information transmitted or stored.

3.
   Interconnection with a major supplier
[48](#footnote48)
 shall be ensured at any technically feasible point in the network. Such interconnection shall be provided:

(a)
   under non-discriminatory terms, conditions, including technical standards and specifications, and rates, and of a quality no less favourable than that provided for their own like services of such a major supplier, or for like services of non-affiliated service suppliers, or for its subsidiaries or other affiliates;

  

(b)
   in a timely fashion, on terms and conditions, including technical standards and specifications, that are transparent, reasonable having regard to economic feasibility and sufficiently detailed, so that the supplier need not pay for network components or facilities that it does not require for the service to be provided; and

(c)
   on request by another supplier of telecommunication services, and subject to an assessment by the regulatory authority if appropriate, at any technically feasible points in addition to the network termination points offered to the majority of users, subject to reasonable charges.

4.
   The rules applicable for interconnection to a major supplier shall be made publicly available.

5.
   Major suppliers shall make publicly available either their interconnection agreements or their reference interconnection offers, as appropriate.

6.
   Each Party shall ensure that a supplier of telecommunications services requesting interconnection with a major supplier has a right of recourse, either at any time or after a reasonable period of time which has been made publicly known, to an independent domestic body to resolve disputes regarding appropriate terms, conditions and rates for interconnection. Such an independent domestic body may be the regulatory authority referred to in Article 10.28.

ARTICLE 10.33

Scarce resources

Each Party shall conduct its procedures for granting rights of use of scarce resources including frequencies, numbers and rights of way, in an objective, timely, transparent and non-discriminatory manner. To the extent possible, each Party shall make publicly available the current state of allocated frequency bands, but detailed identification of frequencies for specific government uses is not required.

ARTICLE 10.34

Universal service

1.
   Each Party has the right to define the kind of universal service obligations it wishes to maintain and to decide on their scope and implementation. Each Party shall administer the universal service obligations in a transparent, objective, non-discriminatory and proportionate manner.

2.
   If the designation of a universal service provider is open to multiple service suppliers of telecommunications networks or services, such procedures shall be open to all service suppliers. The designation shall be made through an efficient, transparent and non-discriminatory mechanism.

  

ARTICLE 10.35

Confidentiality of information

Each Party shall ensure the confidentiality of telecommunications and related traffic data transmitted by means of public telecommunications transport networks and public telecommunications transport services, subject to the requirement that measures applied to that end do not constitute a means of arbitrary or unjustifiable discrimination or a disguised restriction on trade in services.

ARTICLE 10.36

Disputes between suppliers

Each Party shall ensure that, in the event of a dispute arising between suppliers, the regulatory authority
[49](#footnote49)
 concerned issues, on request of either party to the dispute, a binding decision to resolve the dispute in the shortest possible timeframe.

  

ARTICLE 10.37

International mobile roaming services

1.
   Each Party shall endeavour to cooperate on promoting transparent and reasonable rates for international roaming services with a view to promoting the growth of trade between the Parties and enhancing consumer welfare.

2.
   Each Party shall ensure that suppliers of telecommunications services providing international mobile roaming services for voice, text messaging and data provide those services:

(a)
   with a similar quality to that provided to their own retail customers in their country of establishment; and

(b)
   with clear and readily available information in respect of access to the services and the prices thereof.

3.
   The Parties shall cooperate on monitoring the achievement of paragraphs 1 and 2 as well as on other issues related to international mobile roaming services that may be identified.

4.
   This Article does not oblige a Party to regulate rates or conditions for international mobile roaming services.

  

SUB-SECTION 5

FINANCIAL SERVICES

ARTICLE 10.38

Scope

This Sub-Section applies to measures by a Party affecting the supply of financial services.

ARTICLE 10.39

Definitions

1.
   For the purposes of this Sub-Section, the following definitions apply:

(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:

(i)
   insurance and insurance-related services;

(A)
   direct insurance (including co-insurance):

(1)
   life; and

(2)
   non-life;

  

(B)
   reinsurance and retrocession;

(C)
   insurance inter-mediation, such as brokerage and agency; and

(D)
   services auxiliary to insurance, such as consultancy, actuarial, risk assessment and claim settlement services; and

(ii)
   banking and other financial services (excluding insurance):

(A)
   acceptance of deposits and other repayable funds from the public;

(B)
   lending of all types, including consumer credit, mortgage credit, factoring and financing of commercial transaction;

(C)
   financial leasing;

(D)
   all payment and money transmission services, including credit, charge and debit cards, travellers cheques and bankers drafts;

(E)
   guarantees and commitments;

(F)
   trading for own account or for account of customers, whether on an exchange, in an over-the-counter market or otherwise, the following:

(1)
   money market instruments (including cheques, bills, certificates of deposits);

(2)
   foreign exchange;

(3)
   derivative products including, but not limited to, futures and options;

(4)
   exchange rate and interest rate instruments, including products such as swaps, forward rate agreements;

(5)
   transferable securities; and

(6)
   other negotiable instruments and financial assets, including bullion;

(G)
   participation in issues of all kinds of securities, including underwriting and placement as agent (whether publicly or privately) and the provision of services related to such issues;

(H)
   money broking;

(I)
   asset management, such as cash or portfolio management, all forms of collective investment management, pension fund management, custodial, depository and trust services;

(J)
   settlement and clearing services for financial assets, including securities, derivative products, and other negotiable instruments;

(K)
   provision and transfer of financial information, and financial data processing and related software by suppliers of other financial services; and

  

(L)
   advisory, intermediation and other auxiliary financial services on all the activities listed in points (A) to (K), 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, except public entities, wishing to supply or supplying financial services;

(c)
   "new financial service" means a service of a financial nature, including services related to existing and new products or the manner in which a product is delivered, that is not supplied by any financial service supplier in the territory of a Party but which is supplied in the territory of the other Party;

(d)
   "self-regulatory organisation" means a non-governmental body, including any organisation or association, that exercises regulatory or supervisory authority over financial service suppliers by delegation from a Party;

(e)
   "public entity" means:

(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.

  

2.
   For the purposes of this Sub-Section and only in relation to services covered by this Sub‑Section "services supplied in the exercise of governmental authority" means:

(a)
   activities conducted by a central bank or monetary authority or by any other public entity in pursuit of monetary or exchange rate policies;

(b)
   activities forming part of a statutory system of social security or public retirement plans; and

(c)
   other activities conducted by a public entity for the account of, with the guarantee of, or using the financial resources of, the government.

If a Party allows any of the activities referred to in points (b) or (c) to be conducted by its financial service suppliers in competition with a public entity or a financial service supplier, "financial services" shall include such activities, which will then fall within the scope of this Chapter.

3.
   The general definition of "services supplied in the exercise of governmental authority" included in Article 10.1(6) of this Chapter shall not apply to services covered by this Sub-Section.

ARTICLE 10.40

Prudential carve-out

1.
   Nothing in this Agreement shall be construed as preventing a Party from taking measures for prudential reasons, including:

(a)
   the protection of investors, depositors, financial market participants, policyholders or persons to whom a fiduciary duty is owed by a financial service supplier; or

  

(b)
   ensuring the integrity and stability of a Party's financial system.

2.
   If such measures do not conform with the provisions of this Sub-Section, they shall not be used as a means of avoiding the Party's commitments or obligations under this Sub-Section.

3.
   Nothing in this Agreement shall be construed as requiring a Party to disclose information relating to the affairs and accounts of individual customers or any confidential or proprietary information in the possession of public entities.

ARTICLE 10.41

Effective and transparent regulation in the financial services sector

1.
   Each Party shall make its best endeavours to provide in advance to all interested persons any measure of general application that the Party proposes to adopt. Such a measure shall be provided:

(a)
   by means of an official publication; or

(b)
   in other written or electronic form.

2.
   Each Party's appropriate financial authority shall make available to interested persons its requirements for completing applications relating to the supply of financial services.

3.
   On the request of an applicant, the appropriate financial authority shall inform the applicant of the status of its application. If such authority requires additional information from the applicant, it shall notify the applicant without undue delay.

  

4.
   Each Party shall make its best endeavours to ensure that internationally agreed standards for regulation and supervision in the financial services sector and for the fight against tax evasion and avoidance are implemented and applied in its territory. Such internationally agreed standards include those adopted by the G20, the Financial Stability Board, the Basel Committee on Banking Supervision, the International Association of Insurance Supervisors, the International Organisation of Securities Commissions, the Financial Action Task Force on Money Laundering the Global Forum on Transparency and Exchange of Information for Tax Purposes of the OECD and the International Financial Reporting Standards. To this end, the Parties shall cooperate and exchange information and experience on these matters.

ARTICLE 10.42

New financial services

1.
   Each Party shall permit a financial services supplier of the other Party, established in its territory, to provide in its territory any new financial services within the scope of the sub-sectors of financial services committed in Annexes 10-A, 10-B, 10-C and 10-E and subject to the terms, limitations, conditions and qualifications established therein.

2.
   A new financial service shall be provided in accordance with the laws and regulations of the Party in whose territory it is intended to be supplied and is subject to the approval, regulation and supervision of the competent authorities of that Party.

  

ARTICLE 10.43

Recognition of prudential measures

1.
   A Party may recognise prudential measures of the other Party in determining how the Party's measures relating to financial services shall be applied. Such recognition, which may be achieved through harmonisation or otherwise, may be based upon an agreement or arrangement or may be accorded autonomously.

2.
   A Party that is party to an agreement or arrangement with a third country such as those referred to in paragraph 1, whether future or existing, shall afford adequate opportunity for the other Party to negotiate its accession to such agreements or arrangements, or to negotiate comparable ones with it, under circumstances in which there would be equivalent regulation, oversight, implementation of such regulation, and, if appropriate, procedures concerning the sharing of information between the Parties to the agreement or arrangement. Where a Party accords recognition autonomously, it shall afford adequate opportunity for the other Party to demonstrate that such circumstances exist.

  

ARTICLE 10.44

Self-regulatory organisations

1.
   If a Party requires membership or participation in, or access to, any self-regulatory organisation, in order for financial service suppliers of the other Party to supply financial services on an equal basis with financial service suppliers of the Party, or if a Party provides directly or indirectly to a self-regulatory organisation privileges or advantages in supplying financial services, that Party shall ensure that such self-regulatory organisations observe the application of Article 10.4 to financial service suppliers established in the territory of that Party.

2.
   For greater certainty, nothing in this Article prevents a self-regulatory organisation referred to in paragraph 1 from adopting its own non-discriminatory requirements or procedures. Insofar as such measures are taken by non-governmental bodies and are not taken in relation to the exercise of powers delegated by central, regional, or local governments or authorities, they are not considered to be measures of a Party and do not fall within the scope of this Chapter.

ARTICLE 10.45

Payment and clearing systems

On the basis of regulatory requirements and in accordance with Article 10.4, each Party shall grant to financial services suppliers of the other Party established in its territory access to payment and clearing facilities operated by public entities and to official funding and refinancing available in the normal course of ordinary business. This Article is not intended to confer access to a Party's lender‑of‑last‑resort facilities (the national central bank or any other monetary authority).

  

SUB-SECTION 6

E-COMMERCE

ARTICLE 10.46

Objective and scope

1.
   The Parties, recognising that electronic commerce increases trade opportunities in many economic activities, agree to promote the development of electronic commerce between them, including by co-operating on the issues raised by electronic commerce under the provisions of this Sub-Section.

2.
   This Sub-Section applies to measures that affect trade by electronic means.

3.
   The Parties recognise the principle of technological neutrality in electronic commerce.

4.
   The provisions of this Sub-Section shall not apply to gambling services, broadcasting services, audio-visual services, services of notaries or equivalent professions and legal representation services.

  

ARTICLE 10.47

Definitions

For the purposes of this Sub-Section:

(a)
   "consumer " means any natural person, or juridical person if provided for in national laws and regulations of each Party, using or requesting a public telecommunications transport service, defined in point (e) of Article 10.27, for purposes outside their trade, business or profession;

(b)
   "direct marketing communication" means any form of advertising by which a person communicates marketing messages directly to end-users via a public telecommunications network and, for the purposes of this Agreement, covers at least electronic mail, text and multimedia messages (SMS and MMS);

(c)
   "electronic authentication service" means a service that enables the confirmation of:

(i)
   the electronic identification of a person; or

(ii)
   the origin and integrity of data in electronic form;

(d)
   "electronic signature" means data in electronic form which is attached to or logically associated with other electronic data and fulfils the following requirements:

(i)
   it is used by a natural person to agree on the electronic data to which it relates;

  

(ii)
   it is linked to the electronic data to which it relates in such a way that any subsequent alteration in the data is detectable; and

(iii)
   it is used by a juridical person to ensure the origin and integrity of the electronic data to which it relates; and

(e)
   "end-user" means any person using or requesting a publicly available telecommunications service, either as a consumer or for trade, business or professional purposes.

ARTICLE 10.48

Customs duties on electronic transmissions

1.
   A Party shall not impose custom duties on electronic transmissions between a person of one Party and a person of the other Party.

2.
   For greater certainty, paragraph 1 shall not preclude a Party from imposing internal taxes, fees, or other charges on electronic transmissions, provided that such taxes, fees, or charges are imposed in a manner consistent with this Agreement.

  

ARTICLE 10.49

Principle of no prior authorisation

1.
   The Parties shall endeavour not to require prior authorisation of the supply of a service by electronic means solely on the ground that the service is provided by electronic means or to adopt or maintain any other requirement having equivalent effect.

2.
   Paragraph 1 does not apply to telecommunications services as defined in point (i) of Article 10.27 and financial services as defined in point (a) of Article 10.39(1).

3.
   For greater certainty, nothing shall prevent a Party from adopting or maintaining measures inconsistent with paragraph 1 to achieve a legitimate public policy objective in accordance with:

(a)
   Article 10.1(4);

(b)
   Article 10.40;

(c)
   Article 20.1; and

(d)
   Article 20.2.

  

ARTICLE 10.50

Conclusion of contracts by electronic means

Each Party shall ensure that their legal system allows contracts to be concluded by electronic means and that its laws and regulations regarding contractual processes neither create obstacles for the use of electronic contracts nor result in such contracts being deprived of legal effect and validity on the ground that they have been made by electronic means, unless provided for in their laws and regulations
[50](#footnote50)
.

ARTICLE 10.51

Electronic signature and authentication services

1.
   A Party shall not deny the legal effect and admissibility as evidence in legal proceedings of an electronic signature and electronic authentication service solely on the basis that it is in electronic form.

  

2.
   A Party shall not adopt or maintain measures regulating electronic signature and electronic authentication services that would:

(a)
   prohibit parties to an electronic transaction from mutually determining the appropriate electronic methods for their transaction; or

(b)
   prevent parties to an electronic transaction from having the opportunity to prove to judicial and administrative authorities that their electronic transaction complies with any legal requirements with respect to electronic signature and electronic authentication services.

ARTICLE 10.52

Unsolicited direct marketing communications

1.
   Each Party shall endeavour to effectively protect end-users against unsolicited direct marketing communications.

2.
   Each Party shall endeavour to ensure that persons do not send direct marketing communications to consumers who have not given their consent
[51](#footnote51)
 to receive such communications.

3.
   Notwithstanding paragraph 2, each Party shall allow persons which have collected, in accordance with its laws and regulations, a consumer's contact details in the context of the sale of a product or a service, to send direct marketing communications to that consumer for their own similar products or services.

  

4.
   Each Party shall endeavour to ensure that direct marketing communications are clearly identifiable as such, clearly disclose on whose behalf they are made and contain the necessary information to enable end-users to request cessation free of charge and at any moment.

ARTICLE 10.53

Consumer protection

1.
   The Parties recognise the importance of adopting and maintaining transparent and effective measures to protect consumers, including from fraudulent and misleading commercial practices, when they engage in electronic commerce transactions.

2.
   For the purposes of paragraph 1, the Parties shall adopt or maintain measures that contribute to consumer trust, including measures that proscribe fraudulent and deceptive commercial practices. Such measures shall provide for, among others:

(a)
   the right of consumers to clear and thorough information regarding the service and its provider;

(b)
   the obligation of traders to act in good faith and abide by honest market practices, including in response to questions by consumers;

(c)
   the prohibition of charging consumers for services not requested or for a period in time not authorised by the consumer; and

(d)
   access to redress for consumers to claim their rights, including as regards their right to remedies for services paid and not provided as agreed.

  

3.
   The Parties recognise the importance of cooperation between their respective agencies in charge of consumer protection or other relevant bodies on activities related to electronic commerce, in order to protect consumers and enhance consumer trust.

ARTICLE 10.54

Regulatory cooperation on e-commerce

1.
   The Parties shall maintain cooperation and dialogue on the regulatory issues raised by electronic commerce on the basis of mutually agreed terms and conditions, which shall address the following issues, among others:

(a)
   the recognition and facilitation of interoperable cross-border electronic signature and authentication services;

(b)
   the liability of intermediary service providers with respect to the transmission or storage of information;

(c)
   the treatment of direct marketing communications;

(d)
   the protection of consumers in the ambit of electronic commerce;

(e)
   the promotion of paperless trading; and

(f)
   any other issue relevant to the development of electronic commerce.

  

2.
   The cooperation referred to in paragraph 1 shall focus on exchange of information on the Parties' respective laws and regulations on these issues as well as on the implementation of such laws and regulations.

ARTICLE 10.55

Understanding on computer services

1.
   The Parties agree that, for the purposes of liberalising trade in services in accordance with Articles 10.3 and 10.4, the following shall be considered as computer and related services, regardless of whether they are delivered via a network, including the Internet:

(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;

(b)
   computer programmes 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 programmes;

(c)
   data processing, data storage, data hosting or database services;

(d)
   maintenance and repair services for office machinery and equipment, including computers; and

  

(e)
   training services for staff of clients, related to computer programmes, computers or computer systems, and not elsewhere classified.

2.
   For greater certainty, services enabled by computer and related services shall not necessarily be regarded as computer and related services in themselves.

SECTION D

FINAL PROVISIONS AND EXCEPTIONS

ARTICLE 10.56

Contact points

1.
   No later than one 1 (one) year after the date of entry into force of the Agreement, each Party shall designate contact points and notify the other Party of their contact details with a view to:

(a)
   facilitate the provision of information to the other Party regarding the implementation of this Chapter, such as:

(i)
   commercial and technical aspects of the supply of services; and

(ii)
   the registration, recognition and obtaining of professional qualifications; and

(b)
   consider any other issues regarding the implementation of this Chapter that are referred by a Party.

  

2.
   Each Party shall promptly notify the other Party of any changes to these contact points.

ARTICLE 10.57

Subcommittee on trade in services and establishment

1.
   The Subcommittee on trade in services and establishment, established pursuant to Article 22.3(4), shall have the following functions, in addition to those listed in Article 22.3:

a)
   conduct the preparatory technical work in the event of a revision of this Chapter in accordance with Article 10.58; and

b)
   discuss relevant subjects for trade in services and establishment, including opportunities for the expansion of mutual investment in services and non-services sectors.

2.
   The Subcommittee may invite, on an ad hoc basis, representatives of relevant entities, with the necessary expertise relevant to the issues to be addressed.

ARTICLE 10.58

Review clause

In light of its objectives, this Chapter may be reviewed no earlier than 3 (three) years after the date of entry into force of this Agreement, or in the context of an overall review of this Agreement.

  

ARTICLE 10.59

Denial of benefits

A Party may deny the benefits of this Chapter to:

(a)
   the supply of a service, if it establishes that the service is supplied from or in the territory of a third country; or

(b)
   a juridical person, if it establishes that it is a juridical person of a third country.

CHAPTER 11

TRANSFERS OR PAYMENTS FOR CURRENT ACCOUNT TRANSACTIONS, 
  
CAPITAL MOVEMENTS AND TEMPORARY SAFEGUARD MEASURES

ARTICLE 11.1

Capital account

With regard to transactions on the capital and financial account of the balance of payments, each Party shall allow the free movement of capital for the purposes of establishment of direct investments as provided for in Chapter 10. Such movements shall include the liquidation or repatriation of such capital.

ARTICLE 11.2

Current account

Each Party shall allow, in a freely convertible currency and in accordance with the Articles of Agreement of the International Monetary Fund adopted at the United Nations Monetary and Financial Conference, in Bretton Woods, New Hampshire, on 22 July 1944 (hereinafter referred to as "Agreement of the International Monetary Fund"), any payments and transfers with respect to transactions on the current account of the balance of payments that fall within the scope of this Agreement.

ARTICLE 11.3

Application of laws and regulations relating to transfers or payments 
  
for current account transactions and capital movements

Nothing in Articles 11.1 and 11.2 shall be construed as preventing a Party from applying in an equitable and non-discriminatory manner, and in a way that would not constitute a disguised restriction on transfers or payments for current account transactions or on capital movements its laws and regulations relating to:

(a)
   bankruptcy, insolvency or the protection of the rights of creditors;

(b)
   issuing, trading or dealing in securities;

  

(c)
   criminal or penal offences
[52](#footnote52)
;

(d)
   financial reporting or record keeping of transfers if necessary to assist law enforcement or financial regulatory authorities; or

(e)
   the satisfaction of judgments in adjudicatory proceedings.

ARTICLE 11.4

Temporary safeguard measures

If, in exceptional circumstances, transfers or payments for current account transactions or capital movements cause or threaten to cause serious difficulties for the operation of the Economic and Monetary Union of the European Union, the European Union may adopt safeguard measures that are strictly necessary to address those difficulties or the threat thereof for a period not exceeding 6 (six) months.

  

ARTICLE 11.5

Restrictions to safeguard the balance of payments

1.
   If, in exceptional circumstances, a Party experiences serious balance-of-payments difficulties including with regard to the operation of monetary policy or exchange rate policy, or external financial difficulties or the threat thereof, it may adopt or maintain restrictive measures with regard to transfers or payments for current account transactions or capital movements.

2.
   The measures referred to in paragraph 1 shall:

(a)
   be non-discriminatory compared to those applied to a third country in like situations;

(b)
   be consistent with the Articles of Agreement of the International Monetary Fund, as applicable;

(c)
   avoid unnecessary damage to the commercial, economic and financial interests of the other Party; and

(d)
   be temporary, proportional and strictly necessary to address the difficulties and be phased out progressively as the situation referred to in paragraph 1 improves. If extremely exceptional circumstances arise such that a Party seeks to extend those measures beyond a period of 1 (one) year, it shall notify the other Party that it will introduce such an extension.

  

ARTICLE 11.6

Final provisions

1.
   Nothing in this Chapter shall be construed as limiting the rights of economic operators of the Parties to benefit from any more favourable treatment that may be provided for in any existing bilateral or multilateral agreement to which a Party is party.

2.
   The Parties shall consult each other with a view to facilitating the movement of capital falling within the scope of this Agreement between them in order to promote the objectives of this Agreement.

CHAPTER 12

GOVERNMENT PROCUREMENT

ARTICLE 12.1

Objectives

The Parties recognise the contribution of transparent, competitive and open tendering to economic development and set as their objective the effective opening of their respective procurement markets.

  

ARTICLE 12.2

Definitions

For the purposes of this Chapter, the following definitions apply:

(a)
   "commercial goods or services" means goods or 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)
   "construction service" means a service that has as its objective the realisation by whatever means of civil or building works, based on Division 51 of the CPC;

(c)
   "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 quantifiable non-price elements of the tender related to the evaluation criteria, or both, resulting in a ranking or re-ranking of tenders;

(d)
   "in writing" or "written" means any worded or numbered expression that can be read, reproduced and later communicated, which may include electronically transmitted and stored information;

(e)
   "limited tendering" means a procurement method whereby the procuring entity contacts a supplier or suppliers of its choice;

(f)
   "measure" means any law, regulation, procedure, administrative guidance or practice, or any action of a procuring entity relating to a covered procurement;

  

(g)
   "multi-use list" means a list of suppliers that a procuring entity has determined satisfy the conditions for participation in that list, and that the procuring entity intends to use more than once;

(h)
   "negotiation" means a way of conducting the procurement procedure subject to the principles of transparency and non-discrimination, that is limited to specific situations in which procuring entities are allowed to negotiate with suppliers when certain conditions are met;

(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;

(j)
   "offsets" means measures used to encourage local development or improve the balance-of-payments accounts by means of the use of domestic content, the licensing of technology, investment requirements, counter-trade or similar requirements;

(k)
   "open tendering" means a procurement method whereby all interested suppliers may submit a tender;

(l)
   "procuring entity" means an entity covered under the Appendices to Annexes 12-A to 12-E;

(m)
   "qualified supplier" means a supplier that a procuring entity recognises as having satisfied the conditions for participation;

(n)
   "selective tendering" means a procurement method whereby only qualified suppliers are invited by the procuring entity to submit a tender;

(o)
   "services" includes construction services, unless otherwise specified;

  

(p)
   "standard" means a document approved by a recognised body that provides for common and repeated use, rules, guidelines or characteristics for goods or services, or related processes and production methods, with which compliance is not mandatory; it may also include or deal exclusively with terminology, symbols, packaging, marking or labelling requirements as they apply to a good, service, process or production method;

(q)
   "supplier" means a person or persons that provides or could provide goods or services; and

(r)
   "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 a service.

ARTICLE 12.3

Scope

1.
   This Chapter applies to covered procurement. Covered procurement means procurement for governmental purposes:

(a)
   of goods, services, or any combination thereof:

(i)
   as specified in each Party's Appendices to Annexes 12-A to 12-E; 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 in each Party's Appendices to Annex 12-A to 12-E, at the time of publication of a notice in accordance with Article 12.13;

(d)
   by a procuring entity as specified in each Party's Appendices to Annexes 12-A to 12-E; and

(e)
   that is not otherwise excluded from coverage.

2.
   Except where provided otherwise in each Party's Appendices to Annexes 12-A to 12-E, this Chapter does not apply to:

(a)
   the acquisition or rental of land, existing 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; or

(e)
   procurement conducted:

(i)
   for the specific purpose of providing international assistance, including development aid;

(ii)
   under the particular procedure or condition of an international agreement relating to the stationing of troops;

(iii)
   under the particular procedure or condition of an international agreement relating to the joint implementation by the signatory countries of a project; or

(iv)
   under the particular procedure or condition of an international organisation, or funded by international grants, loans or other assistance where the applicable procedure or condition would be inconsistent with this Chapter.

3.
   Each Party shall specify in each of the Appendices to Annexes 12-A to 12-E the following information:

(a)
   in Appendices 12-A-1, 12-B-1, 12-C-1, 12-D-1 and 12-E-1, the central government entities whose procurement is covered by this Chapter;

(b)
   in Appendices 12-A-2, 12-B-2, 12-C-2, 12-D-2 and 12-E-2, the sub-central government entities whose procurement is covered by this Chapter;

(c)
   in Appendices 12-A-3, 12-B-3, 12-C-3, 12-D-3 and 12-E-3, all other entities whose procurement is covered by this Chapter;

  

(d)
   in Appendices 12-A-4, 12-B-4, 12-C-4, 12-D-4 and 12-E-4, the goods covered by this Chapter;

(e)
   in Appendices 12-A-5, 12-B-5, 12-C-5, 12-D-5 and 12-E-5, the services, other than construction services, covered by this Chapter;

(f)
   in Appendices 12-A-6, 12-B-6, 12-C-6, 12-D-6 and 12-E-6, the construction services covered by this Chapter; and

(g)
   in Appendices 12-A-7, 12-B-7, 12-C-7, 12-D-7 and 12-E-7, any General Notes.

4.
   Where a procuring entity, in the context of covered procurement, requires persons not covered under a Party's Appendices to Annex 12-A to 12-E to procure on its behalf, Article 12.6 shall apply mutatis mutandis.

ARTICLE 12.4

Valuation of contracts

1.
   In estimating the value of a procurement for the purpose of ascertaining whether it is a covered procurement, a procuring entity shall:

(a)
   neither divide a procurement into separate procurements nor select or use a particular valuation method for estimating the value of a procurement with the intention of totally or partially excluding it from the application of this Agreement; and

  

(b)
   include the estimated maximum total value of the procurement over its entire duration, whether awarded to one or more suppliers, taking into account all forms of remuneration, including:

(i)
   premiums, fees, commissions, and interest; and

(ii)
   if the procurement provides for the possibility of options, the total value of such options.

2.
   If an individual requirement for a procurement results in the award of more than one contract or in the award of contracts in separate parts (both hereinafter referred to as "recurring procurements"), the calculation of the estimated maximum total value shall be based on

(a)
   the value of recurring procurements of the same type of good or service awarded during the preceding 12 (twelve) months or the procuring entity's preceding fiscal year, adjusted, where possible, to take into account anticipated changes in the quantity or value of the good or service being procured over the subsequent 12 (twelve) months; or

(b)
   the estimated value of recurring procurements of the same type of good or service to be awarded during the 12 (twelve) months subsequent to the initial contract award or the procuring entity's fiscal year.

  

3.
   In the case of procurement by lease, rental, or hire purchase of goods or services, or procurement for which a total price is not specified, the basis for valuation shall be:

(a)
   in the case of a fixed-term contract

(i)
   where the term of the contract is 12 (twelve) months or less, the total estimated maximum value for its duration; or

(ii)
   where the term of the contract exceeds 12 (twelve) months, the total estimated maximum value, including any estimated residual value;

(b)
   if the contract is of an indefinite duration, the estimated monthly instalment multiplied by 48 (forty-eight); and

(c)
   if it is not certain whether the contract is of indefinite duration or a fixed-term contract, point (b) shall apply.

ARTICLE 12.5

Security and general exceptions

1.
   Nothing in this Chapter shall be construed as preventing a Party from taking any action or not disclosing any information that it considers necessary for the protection of its essential security interests relating to the procurement of arms, ammunition, defence products or war materials, or to procurement indispensable for national security or for national defence purposes.

  

2.
   Subject to the requirement that such measures not be applied in a manner that would constitute a means of arbitrary or unjustifiable discrimination between the Parties where the same conditions prevail, or a disguised restriction on trade between the Parties, nothing in this Chapter shall be construed to prevent a Party from adopting or maintaining measures:

(a)
   relating to goods or services of natural persons with disabilities, of philanthropic institutions or of prison labour;

(b)
   necessary to protect public morals, order or safety;

(c)
   necessary to protect human, animal, or plant life or health, including environmental measures; or

(d)
   necessary to protect intellectual property.

ARTICLE 12.6

Non-discrimination

1.
   With respect to any measure related to covered procurement:

(a)
   the European Union, including its procuring entities, shall accord immediately and unconditionally to the goods and services of the Signatory MERCOSUR States and to the suppliers of the Signatory MERCOSUR States offering those goods and services, treatment no less favourable than the treatment accorded to its domestic goods, services and suppliers;

  

(b)
   each Signatory MERCOSUR State, including its procuring entities, shall accord immediately and unconditionally to the goods and services of the European Union and to the suppliers of the European Union offering those goods and services, treatment no less favourable than the treatment accorded to its domestic goods, services and suppliers.

2.
   With respect to any measure concerning covered procurement, the European Union and each Signatory MERCOSUR State, including their respective procuring entities, shall not:

(a)
   treat a locally established supplier less favourably than another locally established supplier on the basis of the degree of foreign affiliation to, or ownership by persons of the other Party
[53](#footnote53)
 
[54](#footnote54)
; or

(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.
   This Article does not apply to customs duties or any other measure of an equivalent nature which have an impact on foreign trade, or to other import regulations and measures affecting trade in services, different from the ones which specifically regulate public procurement covered under this Chapter.

ARTICLE 12.7

Use of electronic means

1.
   Each Party shall conduct covered procurement by electronic means to the widest extent possible and shall cooperate in developing and expanding the use of electronic means in government procurement systems.

2.
   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.

ARTICLE 12.8

Conduct of procurement

A procuring entity shall conduct covered procurement in a transparent and impartial manner that avoids conflicts of interest, prevents corrupt practices and that is consistent with this Chapter, using the following methods: open tendering, selective tendering or limited tendering. Each Party shall adopt or maintain sanctions against corrupt practices according to its law.

  

ARTICLE 12.9

Rules of origin

For the purposes of Article 12.6, determination of the origin of goods shall be made on a non‑preferential basis.

ARTICLE 12.10

Denial of benefits

Without prejudice to the time-periods of the procurement procedure, and subject to prior notification to a service supplier of the other Party and, if requested, consultations with a service supplier of the other Party, a Party may deny the benefits of this Chapter to that supplier, if such supplier is a juridical person of the other Party not engaged in substantial business operation in the territory of that other Party.

ARTICLE 12.11

Offsets

With regard to covered procurement, a Party shall not seek, take account of, impose or enforce offsets.

  

ARTICLE 12.12

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 law or regulation and incorporated by reference in notices and tender documentation and procedure regarding covered procurement, and any modifications thereof, in officially designated electronic or paper media that are widely disseminated and remain readily accessible to the public;

(b)
   provide, if so requested by the other Party, further information concerning the application of such provisions;

(c)
   list, in Appendices 12-F-1, 12-G-1, 12-H-1, 12-I-1 and 12-J-1, the electronic or paper media in which the Party publishes the information described in point (a);

(d)
   list, where available in Appendices 12-F-2, 12-G-2, 12-H-2, 12-I-2 and 12-J-2, the electronic media, in which the Party publishes the notices required by Articles 12.13, 12.15(4) and 12.23(2).

2.
   Each Party shall promptly notify the other Party of any modification to the information listed in its Appendices to Annexes 12-F to 12-J. The Trade Council shall amend Annexes 12-F to 12-J accordingly, pursuant to point (f) of Article 22.1(6).

  

ARTICLE 12.13

Publication of notices

Notice of intended procurement

1.
   For each covered procurement, except in the circumstances described in Article 12.20, a procuring entity shall publish a notice of intended procurement, which shall be directly accessible by electronic means, free of charge, through a single point of access, for the European Union at European level and for Signatory MERCOSUR States at national level or once such single point of access is established at the MERCOSUR level. The notice of intended procurement shall remain readily accessible to the public, at least until the expiration of the time-period indicated in the notice. The electronic medium shall be listed by each Party in its Appendices to Annexes 12-F to 12-J. Each such notice shall include the information set out in Annex 12-O.

Summary notice

2.
   For each case of intended procurement, a procuring entity shall publish a summary notice that is readily accessible, at the same time as the publication of the notice of intended procurement, in one of the WTO languages in which the WTO Agreement is authentic. Each such notice shall include the information set out in Annex 12-K.

Notice of planned procurement

3.
   Procuring entities are encouraged to publish in the appropriate paper or electronic medium listed in Appendices to Annexes 12-F to 12-J as early as possible in each fiscal year a notice regarding their future procurement plans. Such notice should include the subject-matter of the procurement and the planned date of the publication of the notice of intended procurement.

4.
   A procuring entity in Appendices 12-A-2, 12-A-3, 12-B-2, 12-B-3, 12-C-2, 12-C-3, 12-D-2, 12-D-3, 12-E-2 and 12-E-3 to Annexes 12-A to 12-E may use a notice of planned procurement as a notice of intended procurement, provided that it includes as much of the information referred to in Annex 12-O as is available and a statement that interested suppliers should express their interest in the procurement to the procuring entity.

ARTICLE 12.14

Conditions for participation

1.
   A procuring entity shall limit any conditions for participation 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 capacities and commercial and technical abilities of a supplier on the basis of that supplier's business activities inside and outside the territory of the Party of the procuring entity.

3.
   The procuring entity may require a supplier to demonstrate relevant prior experience; it may not, however, impose the condition that, in order for a supplier to participate in a procurement, the supplier has previously been awarded one or more contracts by a procuring entity of a given Party or that the supplier has prior work experience in the territory of a given Party.

4.
   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.

  

5.
   A procuring entity may exclude a supplier on the following grounds:

(a)
   bankruptcy;

(b)
   false declarations;

(c)
   significant deficiencies in performance of any substantive requirement or obligation under a prior contract or contracts;

(d)
   final judgments in respect of crime or serious public offences;

(e)
   other sanctions that disqualify the supplier to contract with entities of a Party;

(f)
   grave professional misconduct which renders the suppliers' integrity questionable; or

(g)
   failure to pay taxes.

6.
   The conditions for participation established by a procuring entity as set out in paragraphs 1, 2 and 3 shall be fulfilled by the suppliers of the Parties through the presentation of the documentation required by the tender or through equivalent documentation.

  

ARTICLE 12.15

Qualification 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 points (a), (b), (c), (i), (j) and (k) of: Annex 12-O 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 points (d) to (h) of Annex 12-O to the qualified suppliers.

2.
   A procuring entity shall recognise as qualified suppliers any domestic supplier and any supplier of the other Party that meets the conditions for participation in a particular procurement, unless the procuring entity states in the notice of intended procurement any limitation regarding the number of suppliers permitted to tender and the criteria for selecting the limited number of suppliers.

3.
   Where the tender documentation is not made publicly available on 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.

  

Multi-use lists

4.
   If a Party's law provides that procuring entities may maintain a multi-use list of suppliers, it shall ensure that a notice inviting interested suppliers to apply for inclusion on the list is:

(a)
   published annually; and

(b)
   where published by electronic means, made available continuously, in the appropriate medium listed in Appendices to Annexes 12-F to 12-J. Such a notice shall include the information set out in Annex 12-L.

5.
   Notwithstanding paragraph 4, if a multi-use list is valid for 3 (three) years or less, a procuring entity may publish the notice referred to in paragraph 4 only once, at the beginning of the period of validity of the list, provided that the notice:

(a)
   states the period of validity and that further notices will not be published; and

(b)
   is published by electronic means and is made available continuously during the period of its validity.

6.
   A procuring entity shall allow suppliers to apply at any time for inclusion on a multi-use list and shall include on the list all qualified suppliers within a reasonably short time.

  

7.
   Where a supplier that is not included on a multi-use list submits a request for participation in a procurement based on a multi-use list and all the required documents relating thereto, within the time period provided for in Annex 12-M, a procuring entity shall examine the request. The procuring entity shall not exclude the supplier from consideration in respect of the procurement on the grounds that it has insufficient time to examine the request, unless, in exceptional cases, due to the complexity of the procurement, the entity is not able to complete the examination of the request within the time period allowed for the submission of tenders.

Entities listed in Appendices 12-A-2, 12-A-3, 12-B-2, 12-B-3, 12-C-2, 12-C-3, 12-D-2, 12-D-3, 12‑E‑2 and 12-E-3

8.
   A procuring entity listed in Appendices 12-A-2, 12-A-3, 12-B-2, 12-B-3, 12-C-2, 12-C-3, 12‑D‑2, 12-D-3, 12-E-2 and 12-E-3 may use a notice inviting suppliers to apply for inclusion on a multi-use list as a notice of intended procurement, provided that:

(a)
   the notice is published in accordance with paragraph 4 and includes the information listed in Annex 12-L, as much of the information listed in Annex 12-O as is available and a statement that it constitutes a notice of intended procurement or that only the suppliers on the multi‑use list will receive further notices of procurement covered by the multi-use list; and

(b)
   the procuring entity promptly provides to suppliers that have expressed to it an interest in a given procurement information sufficient to allow them to assess their interest in the procurement, including all remaining information required in Annex 12-O, to the extent such information is available.

  

9.
   A supplier having applied for inclusion on a multi-use list in accordance with paragraph 6 may be allowed by a procuring entity covered under Appendices 12-A-2, 12-A-3, 12-B-2, 12-B-3, 12-C-2, 12-C-3, 12-D-2, 12-D-3, 12-E-2 and 12-E-3 to tender in a given procurement, if there is sufficient time for the procuring entity to examine whether it satisfies the conditions for participation.

Information on procuring entity decisions

10.
   A procuring entity shall promptly inform any supplier that submits a request for participation in a procurement or an application for inclusion on a multi-use list of the procuring entity's decision with respect to the request or application.

11.
   The procuring 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, if the entity:

(a)
   rejects a supplier's request for participation in a procurement or its application for inclusion on a multi-use list;

(b)
   ceases to recognise a supplier as qualified; or

(c)
   removes a supplier from a multi-use list.

  

ARTICLE 12.16

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 limiting competition, creating unnecessary obstacles to international trade, or discriminating between suppliers.

2.
   In prescribing the technical specifications for the goods or services being procured, a procuring entity shall, where appropriate:

(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 regulations, recognized national standards or building codes; each reference shall be accompanied by the words "or equivalent".

3.
   Where design or descriptive characteristics are used in the technical specifications, a procuring entity should indicate, where appropriate, that it will consider tenders of equivalent goods or services that demonstrably fulfil the requirements of the procurement by including words such as "or equivalent" in the tender documentation.

4.
   A procuring entity shall not prescribe technical specifications 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 intelligible 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 of 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, a Party, including its procuring entities, may, in accordance with this Article, prepare, adopt or apply technical specifications to promote the conservation of natural resources or protect the environment.

ARTICLE 12.17

Tender documentation

1.
   A procuring entity shall make available to suppliers tender documentation 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 following issues:

(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 specifications, 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 conducts the procurement by electronic means, any authentication and encryption requirements or other requirements related to the submission of information by electronic means;

(e)
   where the procuring entity holds 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 is 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 or conditions, including terms of payment and any limitation to the means by which tenders may be submitted, for instance on paper or by electronic means; and

(h)
   any dates for the delivery of goods or the supply of services.

2.
   In establishing in the tender documentation any delivery date for the goods or services being procured, a procuring entity shall take into account such factors as the complexity of the procurement, the extent of subcontracting anticipated and the realistic time required for production, de-stocking and transport of goods from the point of supply or for supply of services.

3.
   The evaluation criteria set out in the notice of intended procurement or tender documentation may include, among others, price and other cost factors, quality, technical merit, environmental characteristics and terms of delivery.

  

4.
   A procuring entity shall promptly provide the tender documentation to any supplier participating in the procurement, if so requested by such supplier, and reply to any reasonable request for relevant information 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 applicable time limits.

5.
   Where, prior to the assessment of tenders in accordance with Article 12.22, 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:

(a)
   to all suppliers that are participating at the time the information is amended, if such suppliers are known, and in all other cases, in the same manner as the original information; and

(b)
   at a time that allows such suppliers to modify and re-submit amended tenders, as appropriate.

6.
   Procuring entities may require the participating suppliers to provide guarantees for maintaining the offer, and the successful supplier to provide a guarantee for the execution.

  

ARTICLE 12.18

Time periods

A procuring entity shall, in accordance 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 transmitting tenders from foreign as well as domestic points where electronic means are not used. Such time periods, including any extension thereof, shall be the same for all interested or participating suppliers. The applicable time periods are set out in Annex 12-M.

ARTICLE 12.19

Negotiations

1.
   If a Party's law provides that procuring entities may conduct procurement through negotiations, the procuring entities may do so 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 tender is obviously the most advantageous in terms of the specific evaluation criteria set forth in the notices or tender documentation.

  

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)
   when negotiations are concluded, provide a common deadline for the remaining suppliers to submit any new or revised tenders.

ARTICLE 12.20

Limited tendering

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, 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 involved collusion,

provided that the requirements of the tender documentation are not substantially 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 interchangeability or interoperability 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 Chapter;

(f)
   insofar 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 or selective tendering;

  

(g)
   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 Chapter, and the participants are judged by an independent jury with a view to awarding a design contract to a winner; or

(h)
   for purchases made under exceptionally advantageous conditions that only arise in the very short term, such as unusual disposals by juridical persons that normally are not suppliers, or disposals of assets of businesses in liquidation or receivership.

2.
   A procuring entity shall maintain records or prepare written reports providing specific justification for any contract awarded under paragraph 1.

ARTICLE 12.21

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 mathematical formula, that is based on the evaluation criteria set out in the tender documentation and that are to 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 12.22

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.
   A procuring entity shall not penalise any supplier whose tender is received after the time specified for receiving tenders if the delay is due solely to mishandling on the part of the procuring entity.

3.
   To be considered for an award, a tender shall be submitted 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 it shall be from a supplier that satisfies the conditions for participation.

4.
   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.

5.
   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.

6.
   A procuring entity shall not use options, cancel a procurement, or modify awarded contracts in a manner that circumvents the obligations under this Chapter.

  

7.
   Each Party may provide that if, for reasons imputable to the successful supplier, the contract is not concluded within a reasonable time, or the successful supplier does not fulfil the guarantee for the execution of the contract referred to in Article 12.17 or does not comply with the contract terms, the contract may be awarded to the supplier that has submitted the next most advantageous tender.

ARTICLE 12.23

Transparency of procurement information

1.
   A procuring entity shall promptly inform participating suppliers of the entity's contract award decisions and, on the request of a supplier, shall do so in writing. Subject to paragraphs 2 and 3 of Article 12.24, a procuring entity shall, on 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 Chapter, a procuring entity shall as early as possible according to the time limits established in each Party's law, publish a notice in the appropriate paper or electronic media listed in Appendices to Annexes 12-F to 12-J. 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 following information:

(a)
   a description of the goods or services procured which may include the nature and the quantity of the goods procured and the nature and the extent of the services procured;

(b)
   the name and address 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 used, and if limited tendering was used a description of the circumstances justifying the use of limited tendering.

3.
   Each Party shall communicate to the other Party the available and comparable statistical data relevant to the procurement covered by this Chapter.

ARTICLE 12.24

Disclosure of information

1.
   On request of a Party, the other Party shall promptly provide all relevant information about the adjudication of a covered procurement, in order to determine if the procurement was conducted in accordance with the rules of this Chapter. 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 Chapter, a Party, including its procuring entities, shall not provide to any supplier information that might prejudice fair competition between suppliers.

  

3.
   Nothing in this Chapter shall be construed as requiring a Party, including its procuring entities, authorities and review bodies, to disclose confidential information where such disclosure:

(a)
   would impede law enforcement;

(b)
   might prejudice fair competition between suppliers;

(c)
   would prejudice the legitimate commercial interests of particular persons, including the protection of intellectual property; or

(d)
   would otherwise be contrary to the public interest.

ARTICLE 12.25

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 challenge:

(a)
   a breach of the Chapter; or

(b)
   a failure to comply with a Party's measures implementing this Chapter, if the supplier does not have a right to challenge directly a breach of the Chapter under the law of a Party,

arising 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 publicly available.

  

2.
   Each Party may foresee in its law that, in the event of a complaint by a supplier arising in the context of covered procurement, the Party concerned shall encourage its procuring entity and the supplier to seek resolution of the complaint through consultations. 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 its 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 may in no case be less than 10 (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 which shall provide that:

(a)
   the procuring entity responds in writing to the challenge and discloses all relevant documents to the review body;

(b)
   the participants to the proceedings have the right to be heard prior to a decision of the review body being made on the challenge;

(c)
   the participants to the proceedings have the right to be represented and accompanied;

  

(d)
   the participants to the proceedings have access to all proceedings;

(e)
   the participants to the proceedings have the right to request that the proceedings take place in public and that witnesses may be presented; and

(f)
   decisions or recommendations relating to challenges by suppliers 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)
   rapid interim measures to preserve the supplier's opportunity 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, which may be limited to either the costs for the preparation of the tender or the costs relating to the challenge, or both, if a review body determines that there has been a breach or a failure as referred to in paragraph 1.

  

ARTICLE 12.26

Amendments and rectifications of coverage

1.
   A Party may propose to amend or rectify its respective Annexes 12-A to 12-E.

Amendments

2.
   If a Party intends to amend its Annexes referred to in paragraph 1, the Party shall:

(a)
   notify the other Party in writing; and

(b)
   include in the notification a proposal for appropriate compensatory adjustments to the other Party to maintain a level of coverage comparable to that existing prior to the amendment.

3.
   Notwithstanding point (b) of paragraph 2, a Party does not need to provide compensatory adjustments if the amendment covers an entity over which the Party has effectively eliminated its control or influence.

4.
   The other Party may object to the amendment if:

(a)
   an adjustment proposed under point (b) of paragraph 2 is not adequate to maintain a comparable level of mutually agreed coverage; or

(b)
   the amendment covers an entity over which the Party has not effectively eliminated its control or influence under paragraph 3.

The other Party shall object in writing within 45 (forty-five) days of receipt of the notification referred to in point (a) of paragraph 2. If no such objection is submitted within 45 (forty-five) days after having received the notification, the Party shall be deemed to have agreed to the proposed amendment.

Rectifications

5.
   The following changes to a Party's Annexes shall be considered a rectification of a purely formal nature, provided that they do not affect the mutually agreed coverage provided for in the Chapter:

(a)
   a change in the name of an entity;

(b)
   a merger of two or more entities listed within an Appendix; and

(c)
   the separation of an entity listed in an Appendix into 2 (two) or more entities that are all added to the entities listed in the same Appendix.

The Party making such rectification of a purely formal nature shall not be obliged to provide for compensatory adjustments

6.
   In the case of proposed rectifications to a Party's Annexes, that Party shall notify the proposed rectifications to the other Party every 2 (two) years following the date of entry into force of this Agreement.

  

7.
   A Party may notify the other Party of an objection to a proposed rectification within 45 (forty‑five) days after the receipt of the notification. If a Party submits an objection, it shall set out the reasons why it believes the proposed rectification is not a change provided for in paragraph 5, and describe the effect of the proposed rectification on the mutually agreed coverage provided for in this Chapter. If no such objection is submitted in writing within 45 (forty-five) days after the receipt of the notification, the Party shall be deemed to have agreed to the proposed rectification.

Consultations and Dispute resolution

8.
   If the other Party objects to the proposed amendment or rectification, the Parties shall seek to resolve the issue through consultations. If no agreement is found within 60 (sixty) days of receipt of the objection, the Party seeking to modify or rectify its Annexes may refer the matter to the dispute settlement procedure established in Chapter 21 unless the Parties agree to extend the deadline.

9.
   The consultation procedure under paragraph 8 is without prejudice to the consultations provided for in Chapter 21.

10.
   If a Party does not object to the proposed amendment pursuant to paragraphs 2 and 3 or to the proposed rectification pursuant to paragraph 5, or the amendment or rectifications are agreed between the Parties through consultations or there is a final settlement of the matter under Chapter 21, the Trade Council shall amend the relevant Annex to reflect the agreed amendment or rectifications or the agreed compensatory adjustments.

  

ARTICLE 12.27

Subcommittee on government procurement

1.
   The Subcommittee on government procurement, established pursuant to Article 22.3(4), shall have the following functions, in addition to those listed in Article 22.3:

(a)
   review the mutual opening of procurement markets;

(b)
   exchange information relating to the government procurement opportunities in each Party including exchanges on procurement statistical data; and

(c)
   discuss the extent and the means of cooperation in government procurement between the Parties as referred to in Article 12.28.

ARTICLE 12.28

Cooperation in government procurement

1.
   The Parties shall cooperate to ensure the effective implementation of this Chapter. The Parties shall use the available and existing instruments, resources and mechanisms.

2.
   In particular, cooperation activities in this area shall be carried out, among other activities, through:

(a)
   exchange of information, good practices, statistical data, experts, experiences and policies in areas of mutual interest;

(b)
   exchange of good practices regarding the use of sustainable procurement practices and other areas of mutual interest;

(c)
   promotion of networks, seminars and workshops in topics of mutual interest;

(d)
   transfer of knowledge, including contacts between experts from the European Union and Signatory MERCOSUR States; and

(e)
   sharing of information between the European Union and Signatory MERCOSUR States, with a view to facilitate access to the government procurement markets of the Parties' suppliers, in particular for micro, small and medium size enterprises.

  

CHAPTER 13

INTELLECTUAL PROPERTY

SECTION A

GENERAL PROVISIONS AND PRINCIPLES

ARTICLE 13.1

General provisions

1.
   Each Party affirms the rights and obligations to each other under the WTO, the TRIPS Agreement and any other multilateral agreement related to intellectual property to which it is a Party.

2.
   Each Party shall be free to determine the appropriate method of implementing the provisions of this Chapter within its own legal system and practice, in a manner consistent with the objectives and principles of the TRIPS Agreement and this Chapter.

  

ARTICLE 13.2

Objectives

The objectives of this Chapter are to:

(a)
   facilitate access, production and commercialisation of innovative and creative products and foster trade and investment between the Parties, contributing to a more sustainable, equitable and inclusive economy for the Parties;

(b)
   achieve an adequate and effective level of protection and enforcement of intellectual property rights that provides incentives and rewards to innovation while contributing to the effective transfer and dissemination of technology and favouring social and economic welfare and the balance between the rights of the holders and the public interest; and

(c)
   foster measures that will help the Parties to promote research and development, and access to knowledge, including to a rich public domain.

ARTICLE 13.3

Nature and scope of obligations

1.
   For the purposes of this Agreement, "intellectual property rights" refer to all categories of intellectual property that are the subject of Sections 1 to 7 of Part II of the TRIPS Agreement and Articles 13.9 to 13.43 of this Agreement.

  

2.
   Protection of intellectual property includes protection against unfair competition as referred to in Article 10bis of the Paris Convention for the Protection of Industrial Property, done in Paris on 20 March 1883, as last revised at Stockholm on 14 July 1967 (hereinafter referred to as "Paris Convention").

3.
   Nothing in this Chapter shall prevent a Party from adopting measures necessary to prevent the abuse of intellectual property rights by right holders or the resort to practices which unreasonably restrain trade or adversely affect the international transfer of technology, provided that such measures are consistent with this Chapter.

4.
   A Party shall not be obliged to afford through its law more extensive protection than is required by this Chapter. This Chapter does not preclude a Party from applying, through its law, higher standards for the protection and enforcement of intellectual property rights, provided that they do not violate this Chapter.

ARTICLE 13.4

Principles

1.
   Each Party recognises that the protection and enforcement of intellectual property rights can and must be done in a manner conducive to economic, social and scientific progress. Each Party shall ensure the enforcement of intellectual property rights within its own legal system and practice.

2.
   In formulating or amending its laws and regulations, each Party may establish exceptions and flexibilities permitted by the multilateral instruments to which the Parties are signatories.

3.
   The Parties reaffirm the provisions in the TRIPS Agreement regarding competition.

  

4.
   The Parties support the attainment of the United Nations Sustainable Development Goals.

5.
   The Parties support the World Health Assembly Resolution WHA 60.28 and the Pandemic Influenza Preparedness Framework adopted at the sixty-fourth World Health Assembly.

6.
   The Parties recognise the importance of promoting the implementation of Global Strategy and Plan of Action on Public Health, Innovation and Intellectual Property, adopted by the World Health Assembly on 24 of May 2008 (Resolution WHA 61.21 as amended by Resolution WHA 62.16).

7.
   The Parties affirm the Development Agenda recommendations, adopted in 2007 by the General Assembly of the World Intellectual Property Organization (hereinafter referred to as "WIPO").

8.
   Where the acquisition of an intellectual property right is subject to the right being granted or registered, each Party shall make best efforts to ensure that the procedures for grant or registration of the right are conducive to granting or registration within a reasonable period of time so as to avoid unwarranted curtailment of the period of protection.

  

ARTICLE 13.5

National treatment

Each Party shall accord to the nationals
[55](#footnote55)
 of the other Party treatment no less favourable than that it accords to its own nationals with regard to the protection
[56](#footnote56)
 of intellectual property rights covered by this Chapter, subject to the exceptions provided for in Articles 3 and 5 of the TRIPS Agreement
[57](#footnote57)
.

ARTICLE 13.6

Protection of biodiversity and traditional knowledge

1.
   The Parties recognise the importance and value of biological diversity and its components and of the associated traditional knowledge, innovations and practices of indigenous and local communities
[58](#footnote58)
. The Parties furthermore affirm their sovereign rights over their natural resources and their rights and obligations as established by the Convention of Biological Diversity of 1992, done in Rio de Janeiro on 5 June 1992 (hereinafter referred to as "CBD") with respect to access to genetic resources, and to the fair and equitable sharing of benefits arising out of the utilisation of these genetic resources.

2.
   The Parties affirm, recognising the special nature of agricultural biodiversity, its distinctive features and problems needing distinctive solutions, that access to genetic resources for food and agriculture shall be subject to specific treatment in accordance with the International Treaty on Plant Genetic Resources for Food and Agriculture, done in Rome on 3 November 2001 (hereinafter referred to as "International Treaty on Plant Genetic Resources for Food and Agriculture").

3.
   The Parties may, by mutual agreement, review this Article subject to the results and conclusions of multilateral discussions.

ARTICLE 13.7

Exhaustion

Each Party shall be free to establish its own regime for exhaustion of intellectual property rights subject to the TRIPS Agreement.

ARTICLE 13.8

TRIPS Agreement and public health

1.
   The Parties recognise the importance of the Declaration on the TRIPS Agreement and Public Health, adopted on 14 November 2001 (hereinafter referred to as the "Doha Declaration") by the Ministerial Conference of the WTO. In interpreting and implementing the rights and obligations under this Chapter, the Parties shall ensure consistency with the Doha Declaration.

2.
   Each Party shall implement Article 31bis of the TRIPS Agreement, as well as the Annex and Appendix to the Annex thereto, which entered into force on 23 January 2017.

  

SECTION B

STANDARDS CONCERNING INTELLECTUAL PROPERTY RIGHTS

SUB-SECTION 1

COPYRIGHT AND RELATED RIGHTS
[59](#footnote59)

ARTICLE 13.9

International agreements

Each Party affirms its rights and obligations under the following international agreements, taking into consideration that agreements are not binding on those that are not parties to them:

(a)
   the Berne Convention for the Protection of Literary and Artistic Works, done in Berne on 9 September 1886 as amended on 28 September 1979 (hereinafter referred to as "the Berne Convention");

(b)
   the International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organisations, done at Rome on 18 May 1964 (hereinafter referred to as the "Rome Convention");

  

(c)
   the Marrakesh Treaty to Facilitate Access to Published Works for Persons Who Are Blind, Visually Impaired or Otherwise Print Disabled, adopted at Marrakesh on 27 June 2013;

(d)
   the WIPO Copyright Treaty, done in Geneva on 20 December 1996;

(e)
   the WIPO Performances and Phonograms Treaty, done in Geneva on 20 December 1996; and

(f)
   the Beijing Treaty on Audiovisual Performances, done in Beijing on 24 June 2012.

ARTICLE 13.10

Authors

Each Party shall provide authors with the exclusive right to authorise or prohibit:

(a)
   direct or indirect, temporary or permanent reproduction by any means and in any form, in whole or in part, of their works;

(b)
   any form of distribution to the public by sale or otherwise of the original of their works or of copies thereof;

(c)
   any communication to the public of their works, by wire or wireless means; and

(d)
   the making available to the public of their works in such a way that members of the public may access them from a place and at a time individually chosen by them.

  

ARTICLE 13.11

Performers

Each Party shall provide performers with the exclusive right to authorise or prohibit:

(a)
   the fixation of their performances;

(b)
   the direct or indirect, temporary or permanent reproduction by any means and in any form, in whole or in part of fixations of their performances;

(c)
   the distribution to the public, by sale or otherwise, of the fixations of their performances;

(d)
   the broadcasting by wireless means or by wire means if the laws and regulations of a Party provides for it, and the communication to the public of their performances, except if the performance is itself already a broadcast performance or is made from a fixation; and

(e)
   the making available to the public of fixations of their performances in such a way that members of the public may access them from a place and at a time individually chosen by them.

  

ARTICLE 13.12

Producers of phonograms

Each Party shall provide phonogram producers with the exclusive right to authorise or prohibit:

(a)
   the direct or indirect, temporary or permanent reproduction by any means and in any form, in whole or in part, of their phonograms;

(b)
   the distribution to the public, by sale or otherwise, of their phonograms, including copies thereof; and

(c)
   the making available to the public of their phonograms in such a way that members of the public may access them from a place and at a time individually chosen by them.

ARTICLE 13.13

Broadcasting organisations

Each Party may stipulate the legal requirements in its laws and regulations as to what is to be considered a broadcasting organisation and shall provide broadcasting organisations with the exclusive right to authorise or prohibit:

(a)
   the fixation of their broadcasts;

(b)
   the direct or indirect, temporary or permanent reproduction by any means and in any form, in whole or in part, of fixations of their broadcasts;

  

(c)
   the making available to the public, by wire or wireless means, of fixations of their broadcasts, whether these broadcasts are transmitted by wire or over the air, including by cable or satellite in such a way that members of the public may access them from a place and at a time individually chosen by them;

(d)
   the distribution to the public, by sale or otherwise, of fixations of their broadcasts
[60](#footnote60)
; and

(e)
   the rebroadcasting of their broadcasts by wireless means, or if the Party's laws and regulations so provide, retransmission by wire means, as well as the communication to the public of their broadcasts if such communication is made in places accessible to the public against payment of an entrance fee
[61](#footnote61)
.

ARTICLE 13.14

Right to remuneration for broadcasting and communication to the public 
  
of phonograms published for commercial purposes

1.
   Each Party shall provide a right in order to ensure that remuneration is paid by the user to the performers and producers of phonograms, if a phonogram published for commercial purposes, or a reproduction of such a phonogram, is used for broadcasting by wireless means or for any communication to the public
[62](#footnote62)
.

2.
   Each Party shall provide that the remuneration referred to in paragraph 1 be claimed from the user by the performer or by the producer of a phonogram or by both. Each Party may enact legislation that, in the absence of an agreement between performers and producers of phonograms, sets the terms according to which performers and producers of phonograms are to share such remuneration.

  

ARTICLE 13.15

Term of protection

1.
   The rights of the author of a literary or artistic work within the meaning of Article 2 of the Berne Convention shall run for the life of the author and for at least 50 (fifty) years after the author's death or, if the Party's laws and regulations so provide, for 70 (seventy) years after the author's death. With respect to photographic and cinematographic works, each Party shall establish the term of protection in accordance with its laws and regulations.

2.
   In the case of a work of joint authorship, the terms referred to in paragraph 1 shall be calculated from the death of the last surviving author.

3.
   In the case of anonymous or pseudonymous works, the term of protection shall run for at least 50 (fifty) years after the work is lawfully made available to the public or, if the Party's laws and regulations so provide, for 70 (seventy) years after the work is lawfully made available to the public. Notwithstanding the first sentence, if the pseudonym adopted by the author leaves no doubt as to the author's identity, or if the author discloses his or her identity during the period referred to in the first sentence, the term of protection applicable shall be that laid down in paragraph 1.

4.
   The rights of performers in a performance other than fixed in a phonogram shall expire not less than 50 (fifty) years after the date of the performance.

5.
   The rights of performers and producers of phonograms shall not expire for at least 50 (fifty) years after the fixation is lawfully published or lawfully communicated to the public or, if the Party's laws and regulations so provide, 70 (seventy) years after the fixation is lawfully published or lawfully communicated to the public
[63](#footnote63)
. Each Party may, in accordance with its laws and regulations, adopt effective measures to ensure that the profits generated during the 20 (twenty) years of protection beyond 50 (fifty) years are fairly shared between performers and producers.

6.
   The term of protection of the rights of the broadcasting organisations shall be at least 20 (twenty) years from the first broadcast or, if a Party's laws and regulations so provide, 50 (fifty) years from the first broadcast.

7.
   The terms laid down in this Article shall be calculated from the 1st (first) of January of the year following the event which gives rise to them.

8.
   Each Party may provide for longer terms of protection than those provided for in this Article.

ARTICLE 13.16

Resale right

1.
   Each Party may provide, for the benefit of the author of graphic or plastic art, a resale right, defined as an inalienable right, which cannot be waived, even in advance, to receive a percentage of the price obtained from any resale of that work, after the first transfer of that work by the author.

  

2.
   The right referred to in paragraph 1 applies to all acts of resale involving as sellers, buyers or intermediaries art market professionals, such as salesrooms, art galleries and, in general, any dealers in works of art.

3.
   Each Party may provide that the right referred to in paragraph 1 does not apply to acts of resale if the seller has acquired the work directly from the author less than 3 (three) years before that resale and if the resale price does not exceed a minimum amount.

4.
   Each Party may provide that authors who are nationals of the other Party and their successors in title enjoy the resale right in accordance with this Article and the laws and regulations of the Party concerned provided that the laws and regulations of the country of which the author or the author's successor in title is a national permits resale right protection in that country for authors from the Party concerned and their successors in title.

ARTICLE 13.17

Cooperation on collective management of rights

1.
   The Parties shall promote cooperation, transparency and non-discrimination of collective management organisations, in particular as regards the revenues they collect, the deductions they apply to such revenues, the use of the royalties collected, the distribution policy and their repertoire, including in the digital environment.

  

2.
   If a collective management organisation established in the territory of a Party represents a collective management organisation established in the territory of another Party by way of a representation agreement, the former Party shall seek to ensure that the representing collective management organisation:

(a)
   does not discriminate against entitled members of the represented organisation; and

(b)
   pays the amounts owed to the represented organisation accurately, regularly, diligently and in a fully transparent manner and provides the represented organisation with information on the amounts of revenues collected on its behalf and the deductions made.

ARTICLE 13.18

Exceptions and limitations

1.
   Each Party shall confine exceptions and limitations to the rights in this Sub-Section to certain special cases which do not conflict with a normal exploitation of the work or other subject matter and do not unreasonably prejudice the legitimate interests of the right holders.

2.
   Each Party shall exempt from the reproduction right temporary acts of reproduction which are transient or incidental, which are an integral and essential part of a technological process and the sole purpose of which is to enable:

(a)
   a transmission in a network between third parties by an intermediary; or

(b)
   a lawful use of a work or other subject matter to be made, and which have no independent economic significance.

  

ARTICLE 13.19

Protection of technological measures

1.
   Each Party shall provide adequate legal protection and effective legal remedies against the circumvention of effective technological measures that are used by right holders in connection with the exercise of their rights under this Sub-Section and that restrict acts which are not authorised by the right holders concerned or permitted by law.

2.
   Each Party may, if permissible under its law, ensure that right holders make available to the beneficiary of an exception or limitation the means for benefiting, to the extent necessary, from that exception or limitation.

ARTICLE 13.20

Obligations concerning rights management information

1.
   For the purposes of this Article, "rights-management information" means any information provided by right holders which identifies the work or other subject-matter referred to in this Sub‑Section, the author or any other right holder, or information about the terms and conditions of use of the work or other subject matter, and any numbers or codes that represent such information.

  

2.
   Each Party shall provide adequate legal protection against any person knowingly performing without authority any of the following acts, if that person knows, or has reasonable grounds to know, that by so doing that person is inducing, enabling, facilitating or concealing an infringement of any copyright or any related rights:

(a)
   the removal or alteration of any electronic rights-management information; and

(b)
   the distribution, importation for distribution, broadcasting, communication or making available to the public of works or other subject matter protected under this Sub-Section from which electronic rights-management information has been removed or altered without authorisation.

3.
   Paragraph 1 applies when any of the items of information referred to in that paragraph is associated with a copy of, or appears in connection with the communication to the public of, a work or other subject matter referred to in this Sub-Section.

4.
   The Parties shall ensure that the obligations set out in this Article do not harm non-infringing uses.

  

SUB-SECTION 2

TRADEMARKS

ARTICLE 13.21

International agreements

Each Party shall:

(a)
   comply with the Nice Agreement Concerning the International Classification of Goods and Services for the Purposes of the Registration of Marks, done at Nice on 15 June 1957 (hereinafter referred to as "Nice Classification")
[64](#footnote64)
; and

(b)
   make best efforts to accede to the Protocol relating to the Madrid Agreement concerning the International Registration of Marks, done in Madrid on 27 June 1989, as last amended on 12 November 2007.

  

ARTICLE 13.22

Registration procedure

1.
   Each Party shall establish a system for the registration of trademarks in which each final negative decision, including the partial refusal of registration, issued by the relevant trademark administration, shall be notified in writing, duly reasoned and open to challenge.

2.
   Each Party shall provide for the possibility to oppose applications to register trademarks or, if appropriate, the registration of trademarks. Such opposition proceedings shall be adversarial.

3.
   Each Party shall provide a publicly available electronic database of applications and registrations of trademarks.

ARTICLE 13.23

Rights conferred by a trademark

A registered trademark shall confer on the proprietor exclusive rights therein. The proprietor shall be entitled to prevent all third parties not having the proprietor's consent from using in the course of trade:

(a)
   any sign which is identical to the trademark in relation to goods or services which are identical to those for which the trademark is registered; and

  

(b)
   any sign which is identical to, or similar to, the trademark and is used in relation to goods or services which are identical to, or similar to, the goods or services for which the trademark is registered, if there exists a likelihood of confusion on the part of the public, which includes the likelihood of association between the sign and the trademark.

ARTICLE 13.24

Well-known trademarks

1.
   Article 6bis of the Paris Convention shall apply, mutatis mutandis, to services. In determining whether a trademark is well-known, each Party shall take account of the knowledge of the trademark in the relevant sector of the public, including knowledge in the Party concerned which has been obtained as a result of the promotion of the trademark.

2.
   Article 6bis of the Paris Convention shall apply, mutatis mutandis, to goods or services which are not similar to those in respect of which a trademark is registered, provided that 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 registered trademark and provided that the interests of the owner of the registered trademark are likely to be damaged by such use.

3.
   For the purpose of giving effect to protection of well-known trademarks, as referred to in Article 6bis of the Paris Convention and paragraphs 2 and 3 of Article 16 of the TRIPS Agreement, each Party shall take into due consideration the principles established in the Joint Recommendation Concerning Provisions on the Protection of Well-Known Marks adopted by the Assembly of the Paris Union for the Protection of Industrial Property and the General Assembly of the WIPO at the Thirty-Fourth Series of Meetings of the Assemblies of the Member States of WIPO on 20 to 29 September 1999.

  

ARTICLE 13.25

Bad faith applications

Each Party shall provide that a trademark may be declared invalid if the application for the registration thereof was made in bad faith by the applicant. Each Party may also provide that such a trademark shall not be registered.

ARTICLE 13.26

Exceptions to the rights conferred by a trademark

1.
   Each Party shall provide for limited exceptions to the rights conferred by a trademark such as the fair use of descriptive terms including in the case of geographical indications, and may provide other limited exceptions if such exceptions take account of the legitimate interests of the owner of the trademark and of third parties.

2.
   The trademark shall not entitle the owner to prohibit a third party from using the following when used in accordance with honest practices in industrial and commercial matters:

(a)
   his or her own name or address if that third party is a natural person;

(b)
   indications concerning the kind, quality, quantity, intended purpose, value, geographical origin, the time of production of goods or of rendering of the service, or other characteristics of goods or services; or

  

(c)
   the trademark, if it is necessary to indicate the intended purpose of a product or service, in particular as accessories or spare parts.

SUB-SECTION 3

DESIGNS

ARTICLE 13.27

International agreements

Each Party shall make best efforts to accede to the Geneva (1999) Act of the Hague Agreement Concerning the International Registration of Industrial Designs, done at Geneva on 2 July 1999.

ARTICLE 13.28

Protection of registered designs

1.
   Each Party shall provide for the protection of independently created designs that are new and original
[65](#footnote65)
 
[66](#footnote66)
. This protection shall be provided by registration and shall confer an exclusive right upon their holders in accordance with this Sub-Section.

  

2.
   The holder of a registered design shall have the right to prevent third parties not having the holder's consent from making, offering for sale, selling, putting on the market, importing, exporting, stocking such a product or using articles bearing or embodying the protected design if such acts are undertaken for commercial purposes.

ARTICLE 13.29

Term of protection

The duration of protection available, including renewals, shall amount to at least 15 (fifteen) years from the date of filing the application.

ARTICLE 13.30

Protection of unregistered designs

Each Party may establish legal means to prevent the use of unregistered designs.

ARTICLE 13.31

Exceptions and exclusions

1.
   Each Party may establish 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 holder of the protected design, taking account of the legitimate interests of third parties.

  

2.
   The protection of designs shall not extend to designs dictated essentially by technical or functional considerations.

ARTICLE 13.32

Relation to copyright

Each Party shall, to the extent that it is provided for in its laws and regulations, ensure that a design shall also be eligible for protection under its law of copyright as from the date on which the design was created or fixed in any form. Each Party shall determine the extent and conditions of such protection, including the level of originality required.

SUB-SECTION 4

GEOGRAPHICAL INDICATIONS

ARTICLE 13.33

Protection of geographical indications

1.
   This Sub-Section applies to the recognition and protection of geographical indications originating in the territory of the Parties.

  

2.
   The Parties shall take the necessary measures to implement the protection of geographical indications referred to in paragraph 1 in their territories, determining the appropriate method for such implementation within their own legal system and practice.

3.
   Geographical indications of a Party shall only be subject to this Article if they are protected as geographical indications in the territory of the Party of origin under its system of registration and protection of geographical indications.

4.
   Each Party, having examined the legislation of the other Party in Annex 13-A and the geographical indications in Annex 13-B, and having completed an objection procedure or public consultation related to the geographical indications in Annex 13-B, undertake to protect since the date of entry into force of this Agreement those geographical indications in accordance with the level of protection laid down in this Sub-Section including the specific level of protection, notably as set out in Article 13.35(8) and Appendix 13-B-1.

5.
   Each Party may protect geographical indications for products other than agricultural foodstuffs, wines, spirit drinks or aromatised wines in its laws and regulations. The Parties acknowledge that geographical indications listed in Annex 13-D are protected as geographical indications in the country of origin.

  

ARTICLE 13.34

Addition of new geographical indications

By request of a Party, and once completed the steps described in Article 13.33(4), the Subcommittee on intellectual property rights referred to under Article 13.59 may recommend to the Trade Council to adopt a decision, pursuant to point (f) of Article 22.1(6) to add new geographical indications to Annex 13-B, including in order to transfer the geographical indications listed in Annex 13-C to Annex 13-B.

ARTICLE 13.35

Scope of protection of geographical indications

1.
   Each Party shall provide, according to its laws and regulations, the legal means for interested parties to prevent:

(a)
   the use of a geographical indication of the other Party listed in Parts 1 and 2 of Annex 13-B for any product that falls within the relevant product class, as specified in Section 3 of Annex 13-B and that either:

(i)
   does not originate in the country of origin specified in Annex 13-B for that geographical indication; or

(ii)
   originates in the country of origin specified in Annex 13-B for that geographical indication but was not produced or manufactured in accordance with the laws and regulations of the other Party that would apply if the product was for consumption in the other Party;

  

(b)
   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;

(c)
   any other use which constitutes an act of unfair competition within the meaning of Article 10bis of the Paris Convention;

(d)
   any direct or indirect commercial use of a protected name for comparable products not complying with the product specification of the protected name, or that exploits the reputation of a geographical indication;

(e)
   the use of a geographical indication not originating in the place indicated by the geographical indication, even if the true origin of the goods is indicated or the geographical indication is used in translation or accompanied by expressions such as "kind", "type", "style", "imitation" or the like; and

(f)
   any misuse, imitation or deceiving use of a protected name of a geographical indication; or any false or misleading indication of a protected name of a geographical indication; or any practice liable to mislead the consumer as to the true origin, provenance and nature of the product.

2.
   Regarding the relationship between trademarks and geographical indications:

(a)
   if a geographical indication is protected under this Sub-Section, each Party shall refuse the registration of a trademark for the same or a similar product the use of which would contravene this Sub-Section, provided that an application for registration of the trademark was submitted after the date of application for protection of the geographical indication on the territory concerned; trademarks registered in breach of this paragraph shall be invalidated in accordance with the law of the Parties;

  

(b)
   for geographical indications listed in Annex 13-B at the date of entry into force of this Agreement, the date of submission of the application for protection referred to in point (a) shall be the date of the publication of the opposition procedure or public consultation in the respective territories;

(c)
   for geographical indications referred to in Article 13.34, the date of submission of the application for protection shall be the date of the transmission of a request to another Party to protect a geographical indication;

(d)
   without prejudice to point (e), each Party shall protect the geographical indications referred to in Annex 13-B also if a prior trademark exists; a prior trademark shall mean a trademark which has been applied for, registered or established by use, if that possibility is provided for by the laws and regulations of the Party concerned, in good faith in the territory of one Party before the date of application for protection of the geographical indication, as referred to in paragraph 1 is submitted by the other Party under this Agreement;

such prior trademark may continue to be used, renewed and be subject to variations which may require the filing of new trademark applications, notwithstanding the protection of the geographical indication, provided that no grounds for the trademark's invalidity or revocation exist in the trademark law under which the trademark has been registered or established;

neither the prior trademark nor the geographical indication shall be used in a way that would mislead the consumer as to the nature of the intellectual property right concerned; and

(e)
   a Party shall not be obliged to protect a geographical indication in light of a famous, reputed or well-known trademark, if the protection is liable to mislead the consumer as to the true identity of the product.

  

3.
   Nothing in this Sub-Section shall prevent the use by a Party, with respect to any product, of a customary name of a plant variety or an animal breed, existing in the territory of that Party
[67](#footnote67)
.

4.
   Nothing in this Sub-Section shall prevent the use by a Party of an individual component of a multi-component term that is protected as a geographical indication in the territory of that Party if such individual component is a term customary in the common language as the common name for the associated good
[68](#footnote68)
.

5
   Nothing in this Sub-Section shall require a Party to protect a geographical indication which is identical to the term customary in common language as the common name for the associated good in the territory of that Party.

6.
   If a translation of a geographical indication is identical with or contains within it a term customary in common language as the common name for a product in the territory of a Party, or if a geographical indication is not identical with but contains within it such a term, this Sub-Section shall not prejudice the right of any person to use that term in association with that product.

  

7.
   With regard to homonymous geographical indications:

(a)
   in the case of existing or future homonymous geographical indications of the Parties for products falling within the same product category
[69](#footnote69)
, both shall coexist per se, and each Party shall determine the practical conditions under which the homonymous indications in question shall be differentiated from each other, taking into account the need to ensure equitable treatment of the producers concerned and that consumers are not misled; and

(b)
   if a Party, in the context of negotiations with a third country proposes to protect a geographical indication from that third country, and the name is homonymous with a geographical indication of the other Party, the latter shall be informed and be given the opportunity to comment before the name is protected.

  

8.
   Without prejudice to Articles 13.35(1) to 13.35(7), a specific level of protection is defined for the following cases of geographical indications listed in Annex 13-B
[70](#footnote70)
:

(a)
   "Genièvre", "Jenever" or "Genever": the protection of the geographical indication "Genièvre", "Jenever" or "Genever" shall not prevent prior users of the term "Ginebra" in the territory of Argentina that have used the term in good faith and in a continuous manner for at least 5 (five) years prior to the publication for opposition of the geographical indication "Genièvre", "Jenever" or "Genever" in Argentina, and prior users of the term "Genebra" in the territory of Brazil that have used the term in good faith and in a continuous manner prior to the publication for opposition of the geographical indication "Genièvre", "Jenever" or "Genever" in Brazil, to continue using the term, provided these products are not commercialised using graphics, names, pictures or flags as references to the genuine origin of the geographical indication and provided the term is displayed in a font character substantially smaller, while readable, than the brand name and is differentiated from it in a non-ambiguous manner as regards to the origin of the product;

(b)
   "Queso Manchego": the protection of the geographical indication "Queso Manchego" for cheeses elaborated in Spain in accordance with the applicable technical specifications, using sheep's milk, shall not prevent prior users of the term "Queso Manchego" in the territory of Uruguay that have used the term in good faith and in a continuous manner for at least 5 (five) years prior to the publication for opposition of the geographical indication "Queso Manchego", if related to cheeses elaborated with cow's milk, to continue using this term provided these products are not commercialised using graphics, names, pictures or flags as references to the protected European geographical indication and provided the term is displayed in a font character substantially smaller, while readable, than the brand name, and is differentiated from it in a non-ambiguous manner as regards the origin and the composition of the product;

(c)
   "Grappa": the protection of the geographical indication "Grappa" shall not prevent prior users of the term "Grappamiel" or "Grapamiel" in the territory of Uruguay that have used the term in good faith and in a continuous manner prior to the publication for opposition of the geographical indication "Grappa" to continue using this term, provided these products are not commercialised using graphics, names, pictures or flags as references to the protected European geographical indication and provided the term is displayed in a font character substantially smaller, while readable, than the brand name and is differentiated from it in a non-ambiguous manner as regards the origin of the product;

  

(d)
   "Steinhäger": the protection of the geographical indication "Steinhäger" shall not prevent prior users of the term "Steinhäger" in the territory of Brazil that have used the term in good faith and in a continuous manner prior to the publication for opposition of the geographical indication "Steinhäger" to continue using this term, provided these products are not commercialised using graphics, names, pictures or flags as references to the protected European geographical indication and provided the term is displayed in a font character substantially smaller, while readable, than the brand name and is differentiated from it in a non-ambiguous manner as regards the origin of the product;

(e)
   "Parmigiano Reggiano":

(i)
   the protection of the geographical indication "Parmigiano Reggiano" shall not prevent prior users of the term "Parmesão" in the territory of Brazil and of the term "Parmesano" in the territories of Argentina, Paraguay and Uruguay that have used these terms in good faith and in a continuous manner prior to the publication for opposition of the geographical indication "Parmigiano Reggiano" to continue using these terms, provided these products are not commercialised using graphics, names, pictures or flags as references to the protected European geographical indication and provided the term is displayed in a font character substantially smaller, while readable, than the brand name and is differentiated from it in a non-ambiguous manner as regards the origin of the product;

  

(ii)
   the protection of the geographical indication "Parmigiano Reggiano" shall not prevent prior users of the term "Reggianito" in the territory of Argentina that have used this term in good faith and in a continuous manner prior to the publication for opposition of the geographical indication "Parmigiano Reggiano", and in the territories of Paraguay and Uruguay that have used this term in good faith and in a continuous manner for at least 5 (five) years prior to the publication for opposition of the geographical indication "Parmigiano Reggiano", to continue using this term, provided these products are not commercialised using graphics, names, pictures or flags as references to the protected European geographical indication and provided the term is displayed in a font character substantially smaller, while readable, than the brand name and is differentiated from it in a non-ambiguous manner as regards the origin of the product;

(f)
   "Fontina": the protection of the geographical indication "Fontina" shall not prevent prior users of the term "Fontina" in the territories of Argentina, Brazil, Paraguay and Uruguay that have used the term in good faith and in a continuous manner for at least 5 (five) years prior to the publication for opposition of the geographical indication "Fontina", to continue using this term, provided these products are not commercialised using graphics, names, pictures or flags as references to the protected European geographical indication and provided the term is displayed in a font character substantially smaller, while readable, than the brand name and is differentiated from it in a non-ambiguous manner as regards the origin of the product;

  

(g)
   "Gruyère" (France):

(i)
   the protection of the geographical indication "Gruyère" (France) shall not prevent prior users of the terms "Gruyère" and "Gruyere" in the territories of Argentina, Brazil, Paraguay and Uruguay that have used the term in good faith and in a continuous manner for at least 5 (five) years prior to the publication for opposition of the geographical indication "Gruyère" (France), to continue using this term, provided these products are not commercialised using graphics, names, pictures or flags as references to the protected European geographical indication and provided the term is displayed in a font character substantially smaller, while readable, than the brand name and is differentiated from it in a non-ambiguous manner as regards the origin of the product;

(ii)
   the protection of the geographical indication "Gruyère" (France) shall not prevent prior users of the terms "Gruyerito" and "Gruyer" in the territory of Uruguay that have used the term in good faith and in a continuous manner for at least 5 (five) years prior to the publication for opposition of the geographical indication "Gruyère" (France) to continue using this term, provided these products are not commercialised using graphics, names, pictures or flags as references to the protected European geographical indication and provided the term is displayed in a font character substantially smaller, while readable, than the brand name and is differentiated from it in a non-ambiguous manner as regards the origin of the product;

(h)
   "Grana Padano": the protection of the geographical indication "Grana Padano" shall not prevent prior users of the term "Grana" in the territory of Brazil that have used the term in good faith and in a continuous manner for at least 5 (five) years prior to the publication for opposition of the geographical indication "Grana Padano" to continue using this term, provided these products are not commercialised using graphics, names, pictures or flags as references to the protected European geographical indication and provided the term is displayed in a font character substantially smaller, while readable, than the brand name and is differentiated from it in a non-ambiguous manner as regards the origin of the product; and

(i)
   "Gorgonzola": the protection of the geographical indication "Gorgonzola" shall not prevent prior users of the term "Gorgonzola" in the territory of Brazil that have used the term in good faith prior to the publication for opposition to continue using the term, provided these products are not commercialised using graphics, names, pictures or flags as references to the genuine origin of the geographical indication and provided the term is displayed in a font character substantially smaller, while readable, than the brand name and is differentiated from it in a non-ambiguous manner as regards to the origin of the product.

9.
   Prior users as referred to in points (a) to (i) of paragraph 8 are listed in Annex 13-E. Succession of prior users and the effects thereof shall be determined by the domestic laws and regulations of each Signatory MERCOSUR State.

10.
   Protected geographical indications listed in Annex 13-B shall not become generic in the territories of the Parties.

11.
   Nothing in this Chapter shall create an obligation for the Parties to protect geographical indications which are not or cease to be protected in their place of origin.

  

12.
   This Chapter shall not prejudice the right of any person to make commercial use of that person's name or the name of that person's predecessor in business, except if such name is used in such a manner as to mislead the public.

ARTICLE 13.36

Right of use of geographical indications

1.
   Any operator marketing agricultural products, foodstuffs, wines, aromatised wines or spirit drinks which conform to the corresponding specification may use a geographical indication under this Agreement.

2.
   Once a geographical indication is protected under this Agreement, the use of such protected name shall not be subject to any registration of users or further charges.

ARTICLE 13.37

Enforcement of protection

Each Party shall provide the legal means for interested parties to seek enforcement of the protection provided for in Article 13.35 via appropriate administrative and judicial action within its own legal system and practice.

  

ARTICLE 13.38

Import, export and marketing

Import, export and marketing of products carrying the names listed in Annex 13-B shall comply with the laws and regulations applying in the territory of the Party in which the products are placed on the market.

ARTICLE 13.39

Cooperation and transparency on geographical indications

1.
   The Subcommittee on intellectual property rights, referred to in Article 13.59, shall monitor the proper functioning of this Sub-Section and may consider any matter related to its implementation and operation. It shall be responsible for:

(a)
   exchanging information on legislative and policy developments on geographical indications and any other matter of mutual interest in the area of geographical indications; and

(b)
   cooperating on the development of alternative names for products that were once marketed by producers of a Party with terms corresponding to geographical indications of the other Party, especially in cases subject to a phasing-out.

2.
   The Subcommittee on intellectual property rights may recommend to the Trade Council to amend, pursuant to point (f) of Article 22.1(6):

(a)
   Annex 13-A as regards the references to the law applicable in the Parties;

  

(b)
   Annex 13-B as regards geographical indications and exchanging information for that purpose;

(c)
   Annex 13-C as regards the geographical indication; and

(d)
   Annex 13-E as regards prior users.

3.
   Each Party shall notify the other if a geographical indication listed in Annex 13-B ceases to be protected in its territory. Following such notification, the Trade Council shall amend Annex 13-B in accordance with point (f) of Article 22.1(6) to end the protection under this Agreement. Only the Party in which the product originates is entitled to request the end of the protection under this Sub‑Section of a geographical indication listed in Annex 13-B.

4.
   MERCOSUR shall notify the European Union if, following the entry into force of this Agreement, it identifies additional prior users that comply with the specific requirements set forth in points (a) to (i) of Article 13.35(8). Following such a notification and provided that the Parties agree that the proposed additional prior users meet the aforementioned requirements, the Trade Council shall amend Annex 13-E pursuant to point (f) of Article 22.1(6) by adding such additional prior users.

5.
   The Parties shall, either directly or through the Subcommittee on intellectual property rights, remain in contact directly on all matters relating to the implementation and the functioning of this Sub-Section. In particular, a Party may request from the other Party information relating to product specifications and amendments thereto, and contact points for control.

6.
   A product specification referred to in this Sub-Section shall be the one approved, including any amendments also approved, by the authorities of the Party in the territory from which the product originates.

  

7.
   The Parties may make publicly available the product specifications or a summary thereof corresponding to the geographical indications of the other Party protected pursuant to this Sub‑Section, in Portuguese, Spanish or English.

SUB-SECTION 5

PATENTS

ARTICLE 13.40

International treaties

Each Party shall make best efforts to accede to the Patent Cooperation Treaty, done in Washington on 19 June 1970
[71](#footnote71)
.

  

SUB-SECTION 6

PLANT VARIETIES

ARTICLE 13.41

International agreements

Each Party shall protect plant varieties rights, in accordance with the International Convention for the Protection of New Varieties of Plants done in Paris on 2 December 1961, as revised in Geneva on 10 November 1972, and on 23 October 1978 (1978 UPOV ACT) or on 19 March 1991 (1991 UPOV ACT), and shall cooperate to promote the protection of plant varieties.

  

SUB-SECTION 7

PROTECTION OF UNDISCLOSED INFORMATION

ARTICLE 13.42

Scope of protection of trade secrets

1.
   In fulfilling its obligation under Article 13.1(1) to comply with the TRIPS Agreement, and in particular with paragraphs 1 and 2 of Article 39 of the TRIPS Agreement, each Party shall provide for appropriate civil judicial procedures and remedies for any trade secret holder to prevent, and obtain redress for, the acquisition, use or disclosure of a trade secret whenever carried out in a manner contrary to honest commercial practices.

2.
   For the purposes of this Sub-Section:

(a)
   "trade secret" means information that:

(i)
   is secret in the sense that it is not, as a body or in the precise configuration and assembly of its components, generally known among or readily accessible to persons within the circles that normally deal with the kind of information in question;

(ii)
   has commercial value because it is secret; and

(iii)
   has been subject to reasonable steps under the circumstances, by the person lawfully in control of the information, to keep it secret; and

  

(b)
   "trade secret holder" means any natural or legal person lawfully controlling a trade secret.

3.
   For the purposes of this Sub-Section, a Party shall consider at least the following conducts to be contrary to honest commercial practices:

(a)
   the acquisition of a trade secret without the consent of the trade secret holder, whenever carried out by unauthorised access to, appropriation of, or copying of any documents, objects, materials, substances or electronic files, lawfully under the control of the trade secret holder, containing the trade secret or from which the trade secret can be deduced;

(b)
   the use or disclosure of a trade secret whenever carried out without the consent of the trade secret holder by a person who:

(i)
   acquired the trade secret unlawfully;

(ii)
   was in breach of a confidentiality agreement or any other duty not to disclose the trade secret; or

(iii)
   was in breach of a contractual or any other duty to limit the use of the trade secret; and

(c)
   the acquisition, use or disclosure of a trade secret whenever carried out by a person who, at the time of the acquisition, use or disclosure, knew or ought to have known, under the circumstances, that the trade secret had been obtained directly or indirectly from another person who was using or disclosing the trade secret unlawfully within the meaning of point (b).

  

4.
   A Party shall not be required to consider any of the following conducts to be contrary to honest commercial practices under this Sub-Section:

(a)
   independent discovery or creation by a person of the relevant information;

(b)
   reverse engineering of a product by a person who is lawfully in possession of that product and who is free from any legally valid duty to limit the acquisition of the relevant information;

(c)
   acquisition, use or disclosure of information required or allowed by the relevant Party's law; or

(d)
   use by employees of their experience and skills honestly acquired in the normal course of their employment.

5.
   Nothing in this Sub-Section shall be understood as restricting freedom of expression and information, including media freedom as protected in the jurisdiction of each of the Parties.

ARTICLE 13.43

Civil judicial procedures and remedies of trade secrets

1.
   Each Party shall ensure that any person participating in the civil judicial proceedings referred to in Article 13.42 or having access to documents which form part of those legal proceedings is not permitted to use or disclose any trade secret or alleged trade secret which the competent judicial authorities have, in response to a duly reasoned application by an interested party, identified as confidential and of which they have become aware as a result of such participation or access.

  

2.
   In the civil judicial proceedings referred to in Article 13.42, each Party shall provide that its judicial authorities have the authority to, at least:

(a)
   order provisional measures, as set out in its laws and regulations, to prevent the acquisition, use or disclosure of the trade secret in a manner contrary to honest commercial practices;

(b)
   order injunctive relief to prevent the acquisition, use or disclosure of the trade secret in a manner contrary to honest commercial practices;

(c)
   order the person that knew or ought to have known that he or she was acquiring, using or disclosing a trade secret in a manner contrary to honest commercial practices to pay the trade secret holder damages appropriate to the actual prejudice suffered as a result of the unlawful acquisition, use or disclosure of the trade secret;

(d)
   take specific measures to preserve the confidentiality of any trade secret or alleged trade secret produced in civil proceedings relating to the alleged acquisition, use and disclosure of a trade secret in a manner contrary to honest commercial practices; such specific measures may include, in accordance with the Party's law, restricting access to certain documents in whole or in part, restricting access to hearings and the corresponding records or transcript and making available a non-confidential version of judicial decision in which the passages containing trade secrets have been removed or redacted; and

(e)
   impose sanctions on parties, or other persons subject to the court's jurisdiction, for violation of judicial orders concerning the protection of a trade secret or alleged trade secret produced in those proceedings.

  

3.
   A Party shall not be required to provide for the judicial procedures and remedies referred to in Article 13.42 if the conduct contrary to honest commercial practices is carried out, in accordance with that Party's law, to reveal misconduct, wrongdoing or illegal activity or for the purpose of protecting a legitimate interest recognised by law.

SECTION C

ENFORCEMENT OF INTELLECTUAL PROPERTY RIGHTS

SUB-SECTION 1

CIVIL AND ADMINISTRATIVE ENFORCEMENT

ARTICLE 13.44

General obligations

1.
   Each Party reaffirms its commitments under the TRIPS Agreement and in particular under Part III thereof, and shall ensure the enforcement of intellectual property rights in accordance with its law and within its own legal system and practice.

2.
   For the purposes of this Section, "intellectual property rights" means, unless otherwise provided, intellectual property rights as defined in Article 13.3(1) with the exception of the rights referred to in Articles 13.42 and 13.43.

3.
   Procedures
[72](#footnote72)
 adopted, maintained or applied to implement this Section shall be effective, fair and equitable and shall not be unnecessarily complicated or costly, or entail unreasonable time limits or unwarranted delays, and shall act as a deterrent to further infringements. Each Party shall take into account the need for proportionality among the infringement, the rights of all parties involved, the interests of third parties, and the applicable measures, remedies and penalties.

4.
   The Parties shall apply the procedures referred to in paragraph 3 concerning the enforcement of intellectual property rights in such a manner as to avoid the creation of barriers to legitimate trade and to provide for safeguards against their abuse.

5.
   Articles 13.44 to 13.58 do not create any obligation for a Party to put in place a judicial system for the enforcement of intellectual property rights distinct from that for the enforcement of law in general in accordance with that Party's law, nor does it affect the capacity of the Parties to enforce their law in general.

ARTICLE 13.45

Persons entitled to apply for procedures

Each Party shall recognise at least the following persons as entitled to seek application of the procedures concerning the enforcement of intellectual property rights referred to in this Section and in Part III of the TRIPS Agreement, in accordance with the law where the procedure takes place:

(a)
   the holders of intellectual property rights;

  

(b)
   exclusive licensees provided they are authorised by the right holders; and

(c)
   intellectual property collective rights management bodies which are legally and expressly recognised as having a right to represent holders of intellectual property rights.

ARTICLE 13.46

Evidence

1.
   Each Party shall ensure that the competent judicial authorities have the authority to order, on application by a party which has presented reasonably available evidence to support the Party's claims that that party's intellectual property right has been infringed or is about to be infringed, prompt and effective provisional measures to preserve relevant evidence in respect of the alleged infringement, subject to the protection of confidential information
[73](#footnote73)
.

2.
   The provisional measures referred to in paragraph 1 may include the detailed description, with or without the taking of samples, or the physical seizure, of the alleged infringing goods, and in appropriate cases the documents relating thereto.

3.
   Each Party shall take the measures necessary to, in cases of trademark counterfeiting or copyright piracy on a commercial scale
[74](#footnote74)
, enable the competent judicial authorities to order, if appropriate, on application by a party, and if necessary to determine the existence and extent of an infringement, the communication of relevant banking, financial or commercial documents under the control of the opposing party, subject to the protection of confidential information.

  

4.
   Each Party shall ensure that the judicial authorities have the competence to subject the measures to preserve evidence to the lodging by the applicant of adequate security or an equivalent assurance intended to ensure compensation for any prejudice suffered by the defendant.

5.
   If the measures to preserve evidence are revoked, if they lapse due to any act or omission by the applicant, or if it is subsequently found that there was no infringement or threat of infringement of an intellectual property right, the judicial authorities shall have the authority to order the applicant, upon the request of the defendant, to provide the defendant appropriate compensation for any injury caused by those measures.

ARTICLE 13.47

Right of information

1.
   Each Party shall ensure that, in cases of an infringement of intellectual property rights and in response to a justified and proportionate request of the claimant, the competent judicial authorities may order the infringer or any other person to provide relevant information on the origin and distribution networks of the infringing goods or services.

2.
   For the purposes of this Article:

(a)
   "any other person" means a person who was:

(i)
   found in possession of the infringing goods on a commercial scale;

(ii)
   found to be using the infringing services on a commercial scale;

  

(iii)
   found to be providing on a commercial scale services used in infringing activities; or

(iv)
   indicated by the person referred to in points (i) to (iii) as being involved in the production, manufacture or distribution of the goods or the provision of the services.

(b)
   "relevant information" may include information regarding any person involved on a commercial scale in the infringement or alleged infringement and regarding the means of production and distribution networks of the goods or services.

3.
   This Article applies without prejudice to other statutory provisions which:

(a)
   grant the right holder rights to receive fuller information;

(b)
   govern the use in civil proceedings of the information communicated pursuant to this Article;

(c)
   govern responsibility for misuse of the right of information;

(d)
   afford an opportunity for refusing to provide information which would force the person referred to in paragraph 1 to admit their own involvement or that of their close relatives; or

(e)
   govern the protection of confidentiality of information sources or the processing of personal data.

  

ARTICLE 13.48

Provisional and precautionary measures

1.
   Each Party shall provide that its judicial authorities have the authority to order prompt and effective provisional and precautionary measures, including an interlocutory injunction, against a party or, if appropriate, against a third party over whom the relevant judicial authority exercises jurisdiction, to prevent an infringement of an intellectual property right from occurring and, in particular, to prevent infringing goods from entering into the channels of commerce.

2.
   An interlocutory injunction may also be issued to order the seizure or delivery up of goods suspected of infringing an intellectual property right, so as to prevent their entry into or movement within the channels of commerce.

3.
   Each Party shall ensure that, in the case of an alleged infringement committed on a commercial scale, if the applicant demonstrates circumstances likely to endanger the recovery of damages, the judicial authorities are able to order the precautionary seizure of the movable and immovable property of the alleged infringer, including the blocking of the alleged infringer's bank accounts and other assets. To that end, each Party shall ensure that the competent authorities are able to order the communication of bank, financial or commercial documents, or appropriate access to the relevant information.

4.
   The judicial authorities shall have the authority to require the applicant to provide any reasonably available evidence in order to satisfy themselves with a sufficient degree of certainty that the applicant is the right holder and that the applicant's right is being infringed or that such infringement is imminent, and to order the applicant to provide a security or equivalent assurance sufficient to protect the defendant and to prevent abuse.

ARTICLE 13.49

Remedies

1.
   Each Party shall ensure that the competent judicial authorities are able to order, on the request of the applicant and without prejudice to any damages due to the right holder by reason of the infringement, and without compensation of any sort, the destruction, or at least the definitive removal from the channels of commerce, of goods that they have found to infringe an intellectual property right. Such goods may be used for the public interest. The judicial authorities shall also have the authority to order that materials and implements predominantly used in the creation of the infringing goods be, without compensation of any sort, disposed of outside the channels of commerce in such a manner as to minimise the risks of further infringements. In considering such requests, the competent judicial authorities shall take the need for proportionality between the seriousness of the infringement and the remedies ordered as well as the interests of third parties into account.

2.
   The competent judicial authorities of each Party shall have the authority to order that those measures be carried out at the expense of the infringer, unless particular reasons are invoked for not doing so.

  

ARTICLE 13.50

Injunctions

Each Party shall ensure that, if a judicial decision finds an infringement of an intellectual property right, the competent judicial authorities are able to issue against the infringer or, if appropriate, against a third party over whom the relevant judicial authority exercises jurisdiction, an injunction aimed at prohibiting the continuation of the infringement.

ARTICLE 13.51

Alternative measures

Each Party may provide that the judicial authorities, in appropriate cases and upon the request of the person liable to be subject to the measures provided for in Article 13.49 or 13.50, may order pecuniary compensation to be paid to the injured party instead of applying the measures provided for in Article 13.49 or 13.50, if it is found that the former acted unintentionally and without negligence, or if execution of the measures in question would cause them disproportionate harm or if pecuniary compensation to the injured party appears reasonably satisfactory
[75](#footnote75)
.

  

ARTICLE 13.52

Damages

1.
   Each Party shall ensure that the judicial authorities have the authority, upon the request of the injured party, to order an infringer who knowingly, or with reasonable grounds to know, engaged in an activity infringing intellectual property rights to pay the right holder damages appropriate to compensate for the actual prejudice suffered as a result of the infringement of the intellectual property right. In setting the damages, the competent judicial authorities:

(a)
   shall take into account all appropriate aspects, such as the negative economic consequences, including lost profits, which the injured party has suffered, any unfair profits
[76](#footnote76)
 made by the infringer and, if applicable, elements other than economic factors, such as the moral prejudice caused to the right holder by the infringement; or

(b)
   as an alternative to point (a), they may, in appropriate cases, set the damages as a lump sum on the basis of elements such as at least the amount of royalties or fees which would have been due if the infringer had requested authorisation to use the intellectual property right in question.

  

ARTICLE 13.53

Legal costs

Each Party shall provide that its judicial authorities, if appropriate, have the authority to order, at the conclusion of civil judicial proceedings concerning the enforcement of intellectual property rights, that the prevailing party be awarded payment by the losing party of legal costs and other expenses, as provided for under that Party's law.

ARTICLE 13.54

Publication of judicial decisions

Each Party shall ensure that its judicial authorities are able to order the publication of the decision in cases of infringement of an intellectual property right, unless this would not be proportionate to the seriousness of the infringement.

ARTICLE 13.55

Presumption of authorship or ownership

Each Party shall, at least in provisional measures requested in civil proceedings involving copyright and related rights, provide for a presumption that, in the absence of proof to the contrary, the person or entity whose name is indicated as the author or related right holder of the work or subject matter in the usual manner is the designated right holder in such work or subject matter.

  

ARTICLE 13.56

Public awareness

The Parties shall take the necessary measures to enhance public awareness of protection of intellectual property including educational and dissemination projects on the use of intellectual property rights as well as on the enforcement thereof.

SUB-SECTION 2

BORDER ENFORCEMENT

ARTICLE 13.57

Consistency with GATT and the TRIPS Agreement

In implementing border measures for the enforcement of intellectual property rights by customs authorities, whether or not covered by this Chapter, each Party shall ensure consistency with its obligations under the GATT and the TRIPS Agreement and, in particular, with Article V of GATT and Article 41 and Section 4 of Part III of the TRIPS Agreement.

  

ARTICLE 13.58

Border measures

1.
   With respect to goods under customs control, each Party shall adopt or maintain procedures under which a right holder may submit applications requesting customs authorities to suspend the release or detain goods suspected of, at least, trademark counterfeiting, copyright and related rights piracy on a commercial scale or infringing of geographical indications (hereinafter referred to as "suspect goods").

2.
   The Parties shall not be obliged to apply the procedures in this Sub-Section to goods in transit.

3.
   Each Party shall encourage the use of electronic systems for the management by customs authorities of the applications granted or recorded.

4.
   Each Party shall ensure that customs authorities inform the applicant within a reasonable period of time whether they have granted or recorded the application.

5.
   Each Party shall provide for such application or recordation to apply to multiple shipments when so allowed in accordance with the provisions of the Party's law.

6.
   Each Party may provide that its customs authorities have the authority, with respect to goods under customs control, to suspend the release of or detain suspect goods on their own initiative.

7.
   Each Party shall ensure that customs authorities are able to use risk analysis to identify suspect goods.

  

8.
   Each Party may have in place administrative or judicial procedures, in accordance with the Party's law, allowing for the destruction of suspect goods, if the persons concerned accept or do not oppose to the destruction thereof. If such goods are not destroyed, each Party shall ensure that they are disposed of outside commercial channels in such a manner as to avoid any harm to the right holder.

9.
   The Parties shall not be obliged to apply this Article to imports of goods put on the market in another country by or with the consent of the right holders. A Party may exclude from the application of this Article goods of a non-commercial nature contained in travellers' personal luggage.

10.
   The Parties shall ensure that the customs authorities of each Party maintain a regular dialogue and promote cooperation with the relevant stakeholders and with other authorities involved in the enforcement of the intellectual property rights referred to in paragraph 1.

11.
   The Parties shall cooperate with respect to international trade in suspect goods and, in particular, to share information on such trade.

12.
   Without prejudice to other forms of cooperation, Annex 4-A applies to breaches of legislation on intellectual property rights the enforcement of which falls within the competence of the customs authorities in accordance with this Article.

  

SECTION D

FINAL PROVISIONS

ARTICLE 13.59

Subcommittee on intellectual property rights

1.
   The Subcommittee on intellectual property rights, established pursuant to Article 22.3(4), shall have the following functions, in addition to those listed in Article 13.39 and 22.3:

(a)
   to exchange information:

(i)
   on the legal framework concerning intellectual property rights and relevant rules of protection and enforcement; and

(ii)
   related to public domain in the territories of the Parties; and

(b)
   to exchange experiences on:

(i)
   legislative progress;

(ii)
   the enforcement of intellectual property rights; and

(iii)
   enforcement at central and sub-central level by customs, police, administrative and judiciary bodies.

  

ARTICLE 13.60

Cooperation

1.
   With a view to facilitating the implementation of this Chapter the Parties shall cooperate:

(a)
   within the Subcommittee on intellectual property rights;

(b)
   in international fora;

(c)
   via various agencies; or

(d)
   as otherwise deemed appropriate.

2.
   The areas of cooperation include the following activities:

(a)
   coordination to prevent exports of counterfeit goods, including with other countries;

(b)
   technical assistance, capacity-building, exchange and training of personnel;

(c)
   protection and enforcement of intellectual property rights and the dissemination of information in this regard in, inter alia, business circles and civil society;

(d)
   public awareness of consumers and right holders and enhancement of institutional cooperation, particularly between intellectual property offices;

(e)
   actively promoting awareness and education of the general public on policies concerning intellectual property rights;

  

(f)
   engaging with SMEs, including at SME-focused events or gatherings, regarding the use, protection and enforcement of intellectual property rights;

(g)
   the application of the CBD and related instruments and the domestic frameworks on access to genetic resources and associated traditional knowledge, innovations and practices; and

(h)
   facilitation of voluntary stakeholder initiatives to reduce intellectual property rights infringement, including over the internet and in other marketplaces.

CHAPTER 14

SMALL AND MEDIUM-SIZED ENTERPRISES

ARTICLE 14.1

General principles

1.
   The Parties recognise that SMEs, which include micro, small and medium-sized enterprises and entrepreneurs, contribute significantly to trade, economic growth, employment and innovation. The Parties affirm their intention to support the growth and development of SMEs by enhancing their ability to participate in, and benefit from, the opportunities created by this Agreement.

2.
   The Parties acknowledge the importance of reducing non-tariff barriers which place a disproportionate burden on SMEs. They also acknowledge that, in addition to the provisions in this Chapter, there are other provisions in this Agreement that seek to enhance cooperation between the Parties on issues of relevance to SMEs or that otherwise may be of particular benefit to SMEs.

  

ARTICLE 14.2

Information sharing

1.
   Each Party shall establish or maintain its own publicly accessible website containing information regarding this Agreement, including:

(a)
   the text of this Agreement, including all Annexes, tariff schedules and product specific rules of origin;

(b)
   a summary of this Agreement; and

(c)
   information designed for SMEs containing:

(i)
   a description of the provisions in this Agreement that such Party considers to be relevant to SMEs; and

(ii)
   any additional information that such Party considers to be useful for SMEs interested in benefitting from the opportunities provided by this Agreement.

2.
   Each Party shall include links on the website referred to in paragraph 1 to:

(a)
   the equivalent website of the other Party;

  

(b)
   the websites of its own government authorities and other appropriate entities that the Party considers would provide useful information to persons interested in trading, investing or otherwise doing business in the territory of that Party, including available information related to the following:

(i)
   rates of most-favoured-nation and preferential customs duties and quotas, rules of origin and customs or other fees imposed at the border;

(ii)
   customs regulations and procedures for importation, exportation and transit as well as other required forms and documents therefor;

(iii)
   regulations and procedures concerning intellectual property rights;

(iv)
   technical regulations including, where necessary, obligatory conformity assessment procedures;

(v)
   links to lists of conformity assessment bodies, as provided for in Chapter 5;

(vi)
   sanitary and phytosanitary measures relating to importation and exportation as provided for in Chapter 6;

(vii)
   government procurement, transparency rules and publication of procurement notices as well as other relevant provisions contained in Chapter 12;

(viii)
   business registration procedures; and

(ix)
   other information which the SMEs coordinators agree may be of assistance to SMEs.

  

(c)
   a database that is electronically searchable by tariff nomenclature code and that includes the information referred to in point (b)(i) as well as the following information:

(i)
   excise duties;

(ii)
   taxes (value added tax or sales tax);

(iii)
   other tariff measures;

(iv)
   deferral or other types of relief that result in the reduction, refund or waiver of customs duties;

(v)
   criteria used to determine the customs value of the good;

(vi)
   if applicable, country of origin marking requirements, including placement and method of marking;

(vii)
   information needed for import procedures; and

(viii)
   information related to non-tariff measures.

3.
   Each Signatory MERCOSUR State shall make its best efforts to ensure that no later than 3 (three) years after the entry into force of this Agreement, the websites and the database referred to in paragraphs 1 and 2 are put into place, containing as much information as possible with respect to access to its markets.

  

4.
   Each Party shall regularly, or if requested by the other Party, update the information and links referred to in paragraphs 1 and 2.

5.
   Each Party shall ensure that information set out in this Article is presented in a manner that is easy to use for SMEs. If possible, each Party shall endeavour to make the information available in English.

6.
   A Party shall not apply any fee for access to the information provided pursuant to paragraphs 1 and 2 to any person of a Party.

ARTICLE 14.3

SMEs coordinators

1.
   Each Party shall communicate through the SMEs coordinators to the other Party its SME coordinator responsible for carrying out the functions listed in this Article as well as any change in the contact details of its SMEs coordinator. The SMEs coordinators shall:

(a)
   develop a work plan to carry out the tasks referred to in this Article;

(b)
   carry out their work through the communication channels agreed by the SMEs coordinators, which may include email, meeting in person, meeting or communicating by telephone conference or by video conference or communicating by other means; and

(c)
   report periodically on their activities to the Trade Committee for its consideration.

  

2.
   The tasks of the SMEs coordinators shall be to:

(a)
   ensure that SME needs are taken into account in the implementation of this Agreement;

(b)
   monitor the implementation of Article 14.2 with a view to ensuring that it remains up to date and relevant for SMEs;

(c)
   recommend additional information that may be included in the Parties' websites referred to in Article 14.2;

(d)
   cooperate and exchange information so that SMEs of the European Union and of MERCOSUR take advantage of new opportunities under this Agreement to increase trade and investment;

(e)
   address any other matters of relevance to SMEs in connection with the implementation of this Agreement;

(f)
   participate in, if appropriate, the work of subcommittees established pursuant to Article 22.3, when those subcommittees consider matters of relevance to SMEs;

(g)
   exchange information to assist the Trade Committee in monitoring and implementing this Agreement as it relates to SMEs; and

(h)
   consider any other matter arising under this Agreement pertaining to SMEs.

3.
   SMEs coordinators may cooperate with experts and external organisations, as appropriate, in carrying out their activities.

  

ARTICLE 14.4

Non-application of dispute settlement

No Party shall have recourse to dispute settlement under Chapter 21 for any matter arising under this Chapter.

CHAPTER 15

COMPETITION

ARTICLE 15.1

Definitions

For the purposes of this Chapter, the following definitions apply:

(a)
   "anti-competitive practices" means any conduct or act defined under the competition law of a Party which is subject to the imposition of penalties;

(b)
   "competition authority" means:

(i)
   for the European Union, the European Commission; and

(ii)
   for MERCOSUR, the competent authorities of each of the Signatory MERCOSUR States;

(c)
   "competition law" means:

(i)
   for the European Union, Articles 101, 102 and 106 of the Treaty on the Functioning of the European Union, Council Regulation (EC) No 139/2004 of 20 January 2004 on the control of concentrations between undertakings
[77](#footnote77)
 and implementing regulations
[78](#footnote78)
 concerning those Articles and that Regulation; and

(ii)
   for MERCOSUR, the competition law of each of the Signatory MERCOSUR States and the respective implementing regulations;

(d)
   "concentrations between undertakings" means any transaction or act as defined under the competition law of a Party; and

(e)
   "enforcement activities" means any application of competition law by way of investigation or proceeding conducted by the competition authorities of a Party.

  

ARTICLE 15.2

Principles

1.
   The Parties recognise the importance of free and undistorted competition in their trade relations. The Parties acknowledge that anti-competitive practices and concentrations between undertakings which significantly impede effective competition have the potential to affect the proper functioning of markets and the benefits of trade liberalisation.

2.
   The following are incompatible 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 undertakings which have as their object or effect the prevention, restriction or distortion of competition
[79](#footnote79)
 as defined under the respective competition law of each Party;

(b)
   any abuse by one or more undertakings of a dominant position as defined under the respective competition law of each Party; and

(c)
   concentrations between undertakings, which significantly impede effective competition, as defined under the respective competition law of each Party.

  

3.
   The Parties recognise the importance of applying competition law in a transparent, timely and non-discriminatory manner, respecting the principles of procedural fairness towards all interested parties including the rights of defence of the parties under investigation.

ARTICLE 15.3

Implementation

1.
   Each Party shall adopt or maintain in force comprehensive competition law which effectively addresses the anti-competitive practices and concentrations between undertakings referred to in Article 15.2(2) and respects the principles set out in Article 15.2(3). Each Party shall establish or maintain competition authorities designated and appropriately equipped for the transparent and effective implementation of their competition law.

2.
   The competition authorities of each Party shall designate a focal point and inform each other thereof. The focal points may communicate and exchange information with regard to the implementation of Articles 15.5, 15.6 and 15.7.

ARTICLE 15.4

State-owned enterprises and enterprises granted exclusive or special privileges

1.
   Nothing in this Chapter prevents a Party from designating or maintaining state-owned enterprises, enterprises granted exclusive or special privileges or monopolies according to their respective law.

  

2.
   The entities referred to in paragraph 1 shall be subject to competition law provided that the application of such law does not obstruct the performance, in law or in fact, of the particular tasks of public interest assigned to them by a Party.

ARTICLE 15.5

Exchange of non-confidential information and enforcement cooperation

1.
   With a view to facilitating the effective application of the competition law of each Party, the competition authorities may exchange non-confidential information.

2.
   The competition authority of one Party may request the other Party's competition authority to provide cooperation with respect to enforcement activities. Such cooperation shall not prevent the Parties from taking autonomous decisions.

3.
   A Party shall not be required to communicate information to the other Party pursuant to this Article. Notwithstanding the previous sentence, if a Party provides information to the other Party pursuant to this Article, it may require that such information is used subject to the terms and conditions it specifies.

ARTICLE 15.6

Consultations

1.
   A competition authority of a Party may request consultations with a competition authority of the other Party if it considers that its interests are being substantially and adversely affected by:

(a)
   anti-competitive practices that are or have been engaged in by one or more undertakings situated in the territory of the other Party;

(b)
   concentrations between undertakings as referred to in Article 15.2(2); or

(c)
   the enforcement activities of the competition authority of the other Party.

2.
   Entering into the consultations referred to in paragraph 1 is without prejudice to any action by a competition authority of a Party under its competition law or to the autonomy of its decision‑making.

3.
   A competition authority consulted pursuant to paragraph 1 may take whatever corrective measures it deems appropriate, consistent with its laws and regulations, and without prejudice to its discretion to enforce competition law.

  

ARTICLE 15.7

Non-application of dispute settlement

No Party shall have recourse to dispute settlement under Chapter 21 for any matter arising under this Chapter.

CHAPTER 16

SUBSIDIES

ARTICLE 16.1

Principles

Each Party may grant subsidies if they are necessary to achieve a public policy objective. Nevertheless, the Parties acknowledge that certain subsidies have the potential to distort the proper functioning of markets and undermine the benefits of trade liberalisation.

  

ARTICLE 16.2

Cooperation

1.
   The Parties recognise the need to cooperate, both at multilateral and regional level, in order to:

(a)
   seek effective ways to coordinate their positions and proposals regarding subsidies in the framework of the WTO;

(b)
   explore ways to improve transparency regarding subsidies; and

(c)
   exchange information on the functioning of their subsidy control systems.

2.
   The Trade Council may consider ways to further enhance the Parties' understanding of the impact of subsidisation on trade.

3.
   The Parties shall review the functioning of their cooperation no later than 3 (three) years after the date of entry into force of this Agreement and at regular intervals thereafter. The Parties shall consult each other on ways to improve their cooperation, in light of experience gained and any initiative on subsidy rules developed in the context of the WTO.

4.
   Details of such cooperation may be set out in an administrative agreement.

  

CHAPTER 17

STATE-OWNED ENTERPRISES, 
  
ENTERPRISES GRANTED EXCLUSIVE OR SPECIAL PRIVILEGES

ARTICLE 17.1

Definitions

For the purposes of this Chapter, the following definition apply:

(a)
   "commercial activities" means activities undertaken by an enterprise with a view to making a profit, the end result of which is the production of a good or supply of a service which will be sold in the relevant market in quantities and at prices determined by the enterprise
[80](#footnote80)
;

(b)
   "commercial considerations" means price, quality, availability, marketability, transportation and other terms and conditions of purchase or sale; or other factors that would normally be taken into account in the commercial decisions of a privately owned enterprise operating according to market-economy principles in the relevant business or industry;

(c)
   "enterprise granted exclusive or special privileges" means an enterprise, public or private, including a subsidiary, to which a Party has granted, formally or in effect, exclusive or special privileges;

  

(d)
   "exclusive or special privileges" means rights or privileges granted by a Party to a sole enterprise or to a limited number of enterprises authorised to supply a good or a service, that are not granted according to objective, proportional and non-discriminatory criteria, taking into account the specific sectoral regulation under which the granting of the right or privilege has taken place, thereby substantially affecting the ability of any other enterprise to supply the same good or service in the same geographical area under substantially equivalent conditions
[81](#footnote81)
;

(e)
   "service supplied in the exercise of governmental authority" means a service supplied in the exercise of governmental authority as defined in Article I:3(c) of GATS and, where applicable, Articles 1 (b), (c) and (d) of the Annex on Financial Services to GATS; and

(f)
   "state-owned enterprise" means an enterprise owned or controlled by a Party
[82](#footnote82)
.

  

ARTICLE 17.2

Scope

1.
   This Chapter applies to state-owned enterprises and to enterprises engaged in commercial activities to which a Party has granted, formally or in effect, exclusive or special privileges. If an enterprise combines commercial and non-commercial activities, only the commercial activities of that enterprise are covered by this Chapter.

2.
   This Chapter does not apply to the procurement by a Party of a good or service purchased for governmental purposes and not with a view to commercial resale or with a view to use in the production or the supply of a good or service for commercial sale, irrespective of whether that procurement is a "covered procurement" within the meaning of Article 12.3.

3.
   This Chapter does not apply to a service supplied in the exercise of governmental authority.

4.
   This Chapter does not apply to state-owned enterprises or to enterprises granted exclusive or special privileges, if in any one of the 3 (three) previous consecutive fiscal years the annual revenue derived from the commercial activities covered by this Chapter of the enterprise concerned was less than 200 (two hundred) million special drawing rights.

5.
   This Chapter does not apply to the commercial activities of state-owned enterprises and enterprises granted exclusive or special privileges with respect to sectors or subsectors for which specific commitments are not made pursuant to Appendices 17-A-1 and 17-A-2 or to sectors or subsectors for which specific commitments are made subject to limitations pursuant to Appendices 17-A-1 and 17-A-2, to the extent of those limitations and subject to the terms and conditions set out therein.

  

6.
   This Chapter does not apply to state-owned enterprises in the defence sector.

7.
   This Chapter does not apply to state-owned enterprises or enterprises granted exclusive or special privileges referred to in Appendices 17-A-1 and 17-A-2. Article 17.4 does not apply to state-owned enterprises listed in Appendix 17-A-1.

ARTICLE 17.3

General provisions

1.
   Each Party affirms its rights and obligations under Article XVII of GATT 1994, the Understanding on the Interpretation of Article XVII of GATT 1994, as well as under Article VIII of GATS.

2.
   Nothing in this Chapter prevents a Party from establishing or maintaining state-owned enterprises, designating or maintaining monopolies, or granting enterprises exclusive or special privileges.

  

ARTICLE 17.4

Commercial considerations

1.
   Each Party shall ensure that its state-owned enterprises and enterprises granted exclusive or special privileges, when engaging in commercial activities in the territory of a Party, act in accordance with commercial considerations in their purchases or sales of goods or services, except to fulfil their public mandate or purpose
[83](#footnote83)
 as provided for in a Party's law.

2.
   Paragraph 1 does not preclude these enterprises from:

(a)
   purchasing or supplying goods or services on different terms or conditions, including those relating to price, if such different terms or conditions are made in accordance with commercial considerations; or

(b)
   refusing to purchase or supply goods or services, if such refusal is made in accordance with commercial considerations.

ARTICLE 17.5

Transparency

1.
   A Party which has reason to believe that its interests are being adversely affected by the commercial activities of a state-owned enterprise or of an enterprise granted exclusive or special privileges of the other Party may request the other Party to provide information in writing about the commercial activities of that enterprise which are subject to the provisions of this Chapter. The requested Party shall, to the extent possible, provide an answer in a timely manner.

2.
   Requests for information referred to in paragraph 1 shall indicate the enterprise, the goods services and markets concerned and indicate the interests under this Chapter that the requesting Party believes to be adversely affected.

ARTICLE 17.6

Cooperation

The Parties shall cooperate by:

(a)
   exploring the possibility to make additional commitments on state-owned enterprises and enterprises granted exclusive or special privileges; and

(b)
   exchanging experiences in the development of best practices on the corporate governance of state-owned enterprises.

ARTICLE 17.7

Amendment of Annex 17-A

Annex 17-A shall be subject to review by the Trade Council 5 (five) years after the date of entry into force of this Agreement with a view to exploring the possibility of making additional commitments. The Trade Council may adopt a decision to amend Annex 17-A as appropriate.

CHAPTER 18

TRADE AND SUSTAINABLE DEVELOPMENT

ARTICLE 18.1

Objectives and scope

1.
   The objective of this Chapter is to enhance the integration of sustainable development in the Parties' trade and investment relationship, notably by establishing principles and actions concerning labour
[84](#footnote84)
 and environmental aspects of sustainable development of specific relevance in a trade and investment context.

  

2.
   The Parties recall the Agenda 21 on Environment and Development, adopted at the UN Conference on Environment and Development, held in Rio de Janeiro, on 3 to 14 June 1992, and the Rio Declaration on Environment and Development adopted by the United Nations Conference on Environment and Development in 1992, the Johannesburg Declaration on Sustainable Development and the Johannesburg Plan of Implementation of the World Summit on Sustainable Development of 2002, the Ministerial Declaration of the United Nations Economic and Social Council on creating an environment at the national and international levels conducive to generating full and productive employment and decent work for all, and its impact on sustainable development of 2006, the Declaration on Social Justice for a Fair Globalization of 2008 of the International Labour Organization (hereinafter referred to as "ILO") adopted by the International Labour Conference at its 97th Session in Geneva on 10 June 2008 (hereinafter referred to as "ILO Declaration on Social Justice for a Fair Globalization"), and the Outcome Document of the United Nations Conference on Sustainable Development of 2012 incorporated in Resolution 66/288 adopted by the United Nations General Assembly on 27 July 2012 entitled "The Future We Want" and the Sustainable Development Goals of the 2030 Agenda for Sustainable Development document "Transforming our World: the 2030 Agenda for Sustainable Development" adopted by the United Nations General Assembly on 25 September 2015 (hereinafter referred to as "the 2030 Agenda").

3.
   The Parties recognise that the economic, social and environmental dimensions of sustainable development are interdependent and mutually reinforcing, and affirm their commitment to promoting the development of international trade in such a way as to contribute to the objective of sustainable development, for the welfare of present and future generations.

  

4.
   Consistent with the instruments referred to in paragraph 2, the Parties shall promote sustainable development through:

(a)
   the development of trade and economic relations in a manner that contributes to the objective of achieving the Sustainable Development Goals and supports their respective labour and environmental standards and objectives in a context of trade relations that are free, open, transparent and respectful of multilateral agreements to which they are party;

(b)
   the respect of their multilateral commitments in the fields of labour and of the environment; and

(c)
   enhanced cooperation and understanding of their respective labour and environmental trade-related policies and measures, taking into account the different national realities, capacities, needs and levels of development and respecting national policies and priorities.

5.
   Recognising the differences in their levels of development, the Parties agree that this Chapter embodies a cooperative approach based on common values and interests.

ARTICLE 18.2

Right to regulate and levels of protection

1.
   The Parties recognise the right of each Party to determine its sustainable development policies and priorities, to establish the levels of domestic environmental and labour protection it deems appropriate and to adopt or modify its laws, regulations and policies. Such levels, laws, regulations and policies shall be consistent with each Party's commitment to the international agreements and labour standards referred to in Articles 18.4 and 18.5.

  

2.
   Each Party shall strive to improve its relevant laws, regulations and policies so as to ensure high and effective levels of environmental and labour protection.

3.
   A Party should not weaken the levels of protection afforded in its environmental or labour laws and regulations with the intention of encouraging trade or investment.

4.
   A Party shall not waive or derogate from, or offer to waive or derogate from, its environmental or labour laws and regulations in order to encourage trade or investment.

5.
   A Party shall not, through a sustained or recurring course of action or inaction, fail to effectively enforce its environmental or labour laws and regulations in order to encourage trade or investment.

6.
   A Party shall not apply its environmental and labour laws and regulations in a manner that would constitute a disguised restriction on trade or an unjustifiable or arbitrary discrimination.

ARTICLE 18.3

Transparency

1.
   Each Party shall, in accordance with Chapter 19, ensure that the development, enactment and implementation of the following is done in a transparent manner, ensuring awareness and encouraging public participation, in accordance with its rules and procedures:

(a)
   measures aimed at protecting the environment and labour conditions that may affect trade or investment; and

  

(b)
   trade or investment measures that may affect the protection of the environment or labour conditions.

ARTICLE 18.4

Multilateral labour standards and agreements

1.
   The Parties affirm the value of greater policy coherence in decent work, encompassing core labour standards, and high levels of labour protection, coupled with their effective enforcement, and recognise the beneficial role that those areas can have on economic efficiency, innovation and productivity, including export performance. In this context, they also recognise the importance of social dialogue on labour matters among workers and employers, and their respective organisations and governments, and commit to the promotion of such dialogue.

2.
   The Parties reaffirm their commitment to promote the development of international trade in a way that is conducive to decent work for all, including for women and young people. In this context, each Party reaffirms its commitment to promote and effectively implement the ILO Conventions and Protocols ratified by the signatory MERCOSUR States and by the Member States of the European Union and classified as up to date by the ILO.

3.
   In accordance with the ILO Constitution and the ILO Declaration on Fundamental Principles and Rights at Work and its Follow-up, adopted in Geneva on 18 June 1998 (hereinafter referred to as "ILO Declaration on Fundamental Principles and Rights at Work"), each Party shall respect, promote and effectively implement the internationally recognised core labour standards, as defined in the fundamental ILO Conventions, which are:

(a)
   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.

4.
   Each Party shall make continued and sustained efforts towards ratifying the fundamental ILO Conventions, Protocols and other relevant ILO Conventions to which it is not yet a party and that are classified as up to date by the ILO. The Parties shall regularly exchange information on their respective progress in this regard.

5.
   The Parties recall that among the objectives of the 2030 Agenda is the elimination of forced labour and underline the importance of ratification and effective implementation of the 2014 Protocol to the Forced Labour Convention.

6.
   The Parties shall consult and cooperate, as appropriate, on trade-related labour issues of mutual interest, including in the context of the ILO.

7.
   Recalling the ILO Declaration on Fundamental Principles and Rights at Work and the ILO Declaration on Social Justice for a Fair Globalization, the Parties note that the violation of fundamental principles and rights at work cannot be invoked or otherwise used as a legitimate comparative advantage and that labour standards should not be used for protectionist trade purposes.

  

8.
   Each Party shall promote decent work as provided by the ILO Declaration on Social Justice for a Fair Globalization. Each Party shall pay particular attention to:

(a)
   developing and enhancing measures for occupational safety and health, including compensation in case of occupational injury or illness, as defined in the relevant ILO Conventions and other international commitments;

(b)
   decent working conditions for all, with regard to, among others, wages and earnings, working hours and other conditions of work;

(c)
   labour inspection, in particular through effective implementation of relevant ILO standards on labour inspections; and

(d)
   non-discrimination in respect of working conditions, including for migrant workers.

9.
   Each Party shall ensure that administrative and judicial proceedings are available and accessible in order to permit effective action to be taken against infringements of labour rights referred to in this Chapter.

ARTICLE 18.5

Multilateral environmental agreements

1.
   The Parties recognise that the environment is one of the three dimensions of sustainable development – economic, social and environmental – and that those three should be addressed in a balanced and integrated manner. Additionally, the Parties recognise the contribution that trade can make to sustainable development.

  

2.
   The Parties recognise the importance of the United Nations Environment Assembly of the United Nations Environment Programme (hereinafter referred to as "UNEP") and of multilateral environmental agreements (hereinafter referred to as "MEAs") as a response of the international community to global or regional environmental challenges, and stress the need to enhance the mutual supportiveness between trade and environment policies.

3.
   Each Party affirms its commitments to promote and effectively implement MEAs, protocols and amendments thereto to which it is a party.

4.
   The Parties shall regularly exchange information on their respective progress as regards the ratification of MEAs, including their protocols and amendments.

5.
   The Parties shall consult and cooperate, as appropriate, on trade-related environmental matters of mutual interest in the context of MEAs.

6.
   The Parties acknowledge their right to invoke Article 20.2 in relation to environmental measures.

7.
   Nothing in this agreement shall prevent a Party from adopting or maintaining measures to implement the MEAs to which it is a party if such measures are consistent with Article 18.2(6).

  

ARTICLE 18.6

Trade and climate change

1.
   The Parties recognise the importance of pursuing the ultimate objective of the United Nations Framework Convention on Climate Change, done at New York on 9 May 1992, (hereinafter referred to as "UNFCCC"), in order to address the urgent threat of climate change and recognise the role of trade to this end.

2.
   Pursuant to paragraph 1, each Party shall:

(a)
   effectively implement the UNFCCC and the Paris Agreement, done at Paris on 20 December 2015 (hereinafter referred to as "the Paris Agreement"), established thereunder; and

(b)
   consistent with Article 2 of the Paris Agreement, promote the positive contribution of trade to a pathway towards low greenhouse gas emissions and climate-resilient development and to increasing the ability to adapt to the adverse impacts of climate change in a manner that does not threaten food production.

3.
   The Parties shall cooperate, as appropriate, on trade-related climate change issues bilaterally, regionally and in international fora, particularly in the UNFCCC.

  

ARTICLE 18.7

Trade and biodiversity

1.
   The Parties recognise the importance of the conservation and sustainable use of biological diversity in accordance with the Convention on Biological Diversity done at Rio de Janeiro on 5 June 1992, the Convention on International Trade in Endangered Species of Wild Fauna and Flora signed at Washington D. C. on 3 March 1973 (hereinafter referred to as "CITES"), the International Treaty on Plant Genetic Resources for Food and Agriculture, and the decisions adopted thereunder, and the role that trade can play in contributing to the objectives of those Conventions and that Treaty.

2.
   Pursuant to paragraph 1, each Party shall:

(a)
   promote the use of CITES as an instrument for conservation and sustainable use of biodiversity, including through the inclusion of animal and plant species in the Appendices to CITES where the conservation status of those species is considered at risk because of international trade;

(b)
   implement effective measures leading to a reduction in illegal trade in wildlife, consistent with international agreements to which it is a party;

(c)
   encourage trade in natural resource-based products obtained through sustainable use of biological resources or which contribute to the conservation of biodiversity, in accordance with its laws and regulations; and

  

(d)
   promote the fair and equitable sharing of benefits arising from the use of genetic resources and, if appropriate, measures for access to such resources and prior informed consent.

3.
   The Parties shall also exchange information on initiatives and good practices on trade in natural resource-based products with the aim of conserving biological diversity and cooperate, as appropriate, bilaterally, regionally and in international fora on issues covered by this Article.

ARTICLE 18.8

Trade and sustainable management of forests

1.
   The Parties recognise the importance of sustainable forest management and the role of trade in pursuing this objective and of forest restoration for conservation and sustainable use.

2.
   Pursuant to paragraph 1, each Party shall:

(a)
   encourage trade in products from sustainably managed forests harvested in accordance with the laws and regulations of the country of harvest;

(b)
   promote, as appropriate and with their prior informed consent, the inclusion of forest-based local communities and indigenous peoples in sustainable supply chains of timber and non‑timber forest products, as a means of enhancing their livelihoods and of promoting the conservation and sustainable use of forests;

(c)
   implement measures to combat illegal logging and related trade;

  

(d)
   exchange information concerning trade-related initiatives on sustainable forest management, forest governance and on the conservation of forest cover and cooperate to maximise the impact and ensure the mutual supportiveness of their respective policies of mutual interest; and

(e)
   cooperate, as appropriate, bilaterally, regionally and in international fora on issues concerning trade and the conservation of forest cover as well as sustainable forest management, consistent with the 2030 Agenda.

ARTICLE 18.9

Trade and sustainable management of fisheries and aquaculture

1.
   The Parties recognise the importance of conserving and sustainably managing marine biological resources and marine ecosystems as well as of promoting responsible and sustainable aquaculture, and the role of trade in pursuing these objectives and their shared commitment to achieving Sustainable Development Goal 14 of the 2030 Agenda, particularly targets 4 and 6 thereof.

2.
   Pursuant to paragraph 1 and in a manner consistent with its international commitments, each Party shall:

(a)
   implement long-term conservation and management measures and sustainable exploitation of marine living resources in accordance with international law as enshrined in the UNCLOS and other relevant United Nations and Food and Agriculture Organization of the United Nations (hereinafter referred to as "FAO") instruments to which it is a party;

  

(b)
   act in accordance with the principles of the FAO Code of Conduct for Responsible Fisheries adopted by Resolution 4/95 of 31 October 1995 (hereinafter referred to as "the FAO Code of Conduct for Responsible Fisheries");

(c)
   participate and cooperate actively within the regional fisheries management organisations and other relevant international fora to which it is a member, observer or cooperating non-contracting party, with the aim of achieving good fisheries governance and sustainable fisheries, including through effective control, monitoring and enforcement of management measures and, if applicable, the implementation of catch documentation or certification schemes;

(d)
   implement, in accordance with its international commitments, comprehensive, effective and transparent measures to combat illegal, unreported and unregulated fishing, and exclude from international trade products that do not comply with such measures, and cooperate to this end, including by facilitating the exchange of information;

(e)
   work with a view to coordinating the measures necessary for the conservation and sustainable use of straddling fish stocks in areas of common interest; and

(f)
   promote the development of sustainable and responsible aquaculture, taking into account its economic, social and environmental aspects, including with regard to the implementation of the objectives and principles contained in the FAO Code of Conduct for Responsible Fisheries.

  

ARTICLE 18.10

Scientific and technical information

1.
   When establishing or implementing measures aimed at protecting the environment or labour conditions that may affect trade or investment, each Party shall ensure that the scientific and technical evidence on which they are based is from recognised technical and scientific bodies and that the measures are based on relevant international standards, guidelines or recommendations where they exist.

2.
   In cases when scientific evidence or information is insufficient or inconclusive and there is a risk of serious environmental degradation or to occupational health and safety in its territory, a Party may adopt measures based on the precautionary principle. Such measures shall be based upon available pertinent information and be subject to periodic review. The Party adopting such measures shall seek to obtain new or additional scientific information necessary for a more conclusive assessment and shall review such measures as appropriate.

3.
   If a measure adopted in accordance with paragraph 2 has an impact on trade or investment, a Party may request the Party adopting the measure to provide information indicating that scientific evidence or information is insufficient or inconclusive in relation to the matter at stake and that the measure adopted is consistent with its own level of protection, and may request discussion of the matter in the Subcommittee on trade and sustainable development referred to in Article 18.14.

4.
   The measures referred to in this Article shall not be applied in a manner which would constitute a means of arbitrary or unjustifiable discrimination or a disguised restriction on international trade.

  

ARTICLE 18.11

Trade and responsible management of supply chains

1.
   The Parties recognise the importance of responsible management of supply chains through responsible business conduct and corporate social responsibility practices based on internationally agreed guidance.

2.
   Pursuant to paragraph 1, each Party shall:

(a)
   support the dissemination and use of relevant international instruments that it has endorsed or supported, such as the ILO Tripartite Declaration of Principles concerning Multinational Enterprises and Social Policy adopted in Geneva in November 1977, the United Nations Global Compact, the United Nations Guiding Principles on Business and Human Rights endorsed by the Human Rights Council in its resolution 17/4 of 16 June of 2011 and the OECD Guidelines for Multinational Enterprises: Recommendations for Responsible Business Conduct in a Global Context annexed to the OECD Declaration on International Investment and Multinational Enterprises done in Paris on 21 June 1976.

(b)
   promote the voluntary uptake by enterprises of corporate social responsibility or responsible business practices, consistent with the guidelines and principles referred to in point (a); and

(c)
   provide a supportive policy framework for the effective implementation of the principles and guidelines referred to in point (a).

3.
   The Parties recognise the utility of international sector-specific guidelines in the areas of corporate social responsibility and responsible business conduct and shall promote joint work in this regard. In respect of the OECD Due Diligence Guidance for Responsible Supply Chains of Minerals from Conflict-Affected and High-Risk Areas and its supplements, the Parties adhering to or supporting that Guidance shall also promote the uptake thereof.

4.
   The Parties shall exchange information as well as best practices and, if

appropriate, cooperate on issues covered by this Article, including in relevant regional and international fora.

ARTICLE 18.12

Other trade and investment-related initiatives favouring sustainable development

1.
   The Parties confirm their commitment to enhance the contribution of trade and investment to the objective of sustainable development in its economic, social and environmental dimensions.

2.
   Pursuant to paragraph 1, the Parties shall:

(a)
   promote the objectives of the Decent Work Agenda, in accordance with the ILO Declaration on Social Justice for a Fair Globalization, including the minimum living wage, inclusive social protection, health and safety at work, and other aspects related to working conditions;

(b)
   encourage trade and investment in goods and services as well as the voluntary exchange of practices and technologies that contribute to enhanced social and environmental conditions, including those of particular relevance for climate change mitigation and adaptation, in a manner consistent with this Agreement; and

  

(c)
   cooperate, as appropriate, bilaterally, regionally and in international fora on matters covered by this Article.

ARTICLE 18.13

Working together on trade and sustainable development

1.
   The Parties recognise the importance of working together in order to achieve the objectives of this Chapter. They may work together on, among others:

(a)
   labour and environmental aspects of trade and sustainable development in international fora, including in particular the WTO, the ILO, the UNEP, the UNCTAD, the United Nations High-level Political Forum for Sustainable Development and MEAs;

(b)
   the impact of labour and environmental law and standards on trade and investment;

(c)
   the impact of trade and investment law on labour and the environment; and

(d)
   voluntary sustainability assurance schemes, such as fair and ethical trade schemes and eco‑labels, through the sharing of experience and information on such schemes.

2.
   In order to achieve the objectives of this Chapter, the Parties may also work together on the trade-related aspects of:

(a)
   the implementation of fundamental, priority and other up to date ILO Conventions;

  

(b)
   the ILO Decent Work Agenda, including on the interlinkages between trade and full and productive employment, labour market adjustment, core labour standards, decent work in global supply chains, social protection and social inclusion, social dialogue, skills development and gender equality;

(c)
   the implementation of MEAs and support for each other's participation in such MEAs;

(d)
   the dynamic international climate change regime under the UNFCCC, in particular the implementation of the Paris Agreement;

(e)
   the Montreal Protocol on Substances that Deplete the Ozone Layer done at Montreal on 16 September 1987 and any Amendments to it ratified by the Parties, in particular measures to control the production and consumption of and trade in Ozone Depleting Substances (ODS) and Hydrofluorocarbons (HFCs), and the promotion of environmentally friendly alternatives to them, and measures to address illegal trade of substances regulated by that Protocol;

(f)
   corporate social responsibility, responsible business conduct, responsible management of global supply chains and accountability, including with regard to implementation, follow-up and dissemination of relevant international instruments;

(g)
   the sound management of chemicals and waste;

(h)
   the conservation and sustainable use of biological diversity, and the fair and equitable sharing of the benefits arising from the utilisation of genetic resources, including by appropriate access to such resources, as referred to in Article 18.7;

  

(i)
   combatting wildlife trafficking, as referred to in Article 18.7;

(j)
   the promotion of the conservation and sustainable management of forests with a view to reducing deforestation and illegal logging, as referred to in Article 18.8;

(k)
   private and public initiatives contributing to the objective of halting deforestation, including those linking production and consumption through supply chains, consistent with Sustainable Development Goals 12 and 15 of the 2030 Agenda;

(l)
   the promotion of sustainable fishing practices and trade in sustainably managed fish products, as referred to in Article 18.9; and

(m)
   sustainable consumption and production initiatives consistent with Sustainable Development Goal 12 of the 2030 Agenda, including, but not limited to, circular economy and other sustainable economic models aimed at increasing resource efficiency and reducing waste generation.

ARTICLE 18.14

Subcommittee on trade and sustainable development and contact points

1.
   The Subcommittee on trade and sustainable development, established pursuant to Article 22.3(4), shall have the following functions, in addition to those listed in Article 22.3:

(a)
   facilitate and monitor cooperation activities undertaken under this Chapter;

(b)
   carry out the tasks referred to in Articles 18.16 to 18.18; and

  

(c)
   conduct the preparatory internal work necessary for the Trade Committee, including with regard to topics for discussion with the Domestic Advisory Groups referred to in Article 22.6.

2.
   The Subcommittee shall publish a report after each of its meetings.

3.
   Each Party shall designate a contact point within its administration to facilitate communication and coordination between the Parties on any matter relating to the implementation of this Chapter.

ARTICLE 18.15

Dispute resolution

1.
   The Parties shall make all efforts through dialogue, consultation, exchange of information and cooperation to address any disagreement on the interpretation or application of this Chapter.

2.
   Any time period mentioned in Articles 18.16 and 18.17 may be extended by mutual agreement of the Parties.

3.
   All time periods established under this Chapter shall be counted in calendar days from the day following the act or fact to which they refer.

4.
   For the purposes of this Chapter, Parties to a dispute under this Chapter shall be as set out in Article 21.3.

5.
   No Party shall have recourse to dispute settlement under Chapter 21 for any matter arising under this Chapter.

  

ARTICLE 18.16

Consultations

1.
   A Party may request consultations with the other Party regarding the interpretation or application of this Chapter by delivering a written request to the contact point of the other Party designated pursuant to Article 18.14(3). The request shall present the matter at issue clearly and provide a brief summary of the claims under this Chapter, including an indication of the relevant provisions thereof and explaining how it affects the objectives of this Chapter, as well as any other information the Party deems relevant. Consultations shall start promptly after a Party delivers a request for consultations, and in any event no later than 30 (thirty) days after the date of receipt of the request.

2.
   Consultations shall be held in person or, if so agreed by the Parties, by videoconference or other electronic means. If the consultations are held in person, they shall be held in the territory of the Party to whom the request is made, unless the Parties agree otherwise.

3.
   The Parties shall enter into consultations with the aim of reaching a mutually satisfactory resolution of the matter. In matters related to the multilateral agreements referred to in this Chapter, the Parties shall take into account information from the ILO or from relevant organisations or bodies responsible for MEAs ratified by both Parties, in order to promote coherence between the work of the Parties and these organisations. If relevant, the Parties may agree to seek advice from such organisations or bodies, or any other expert or body they deem appropriate.

  

4.
   If a Party considers that the matter needs further discussion, it may request in writing that the Subcommittee on trade and sustainable development be convened and notify that request to the contact point designated pursuant to Article 18.14(3). Such a request shall be made no earlier than 60 (sixty) days from the date of the receipt of the request under paragraph 1. The Subcommittee on trade and sustainable development shall meet promptly and endeavour to reach a mutually satisfactory resolution of the matter.

5.
   The Subcommittee on trade and sustainable development shall take into account any views on the matter provided by the Domestic Advisory Groups referred to in Article 22.6 as well as any expert advice.

6.
   Any resolution reached by the Parties shall be made publicly available.

ARTICLE 18.17

Panel of experts

1.
   If, within 120 (one hundred and twenty) days after a request for consultations under Article 18.16, no mutually satisfactory resolution has been reached, a Party may request the establishment of a panel of experts to examine the matter. Any such request shall be made in writing to the contact point of the other Party designated pursuant to Article 18.14(3) and shall identify the reasons for requesting the establishment of a panel of experts, including a description of the measures at issue and the relevant provisions of this Chapter that it considers applicable.

2.
   Except as otherwise provided for in this Article, Articles 21.9, 21.11, 21.12, 21.26 and 21.27, as well as the Rules of Procedure in Annex 21-A and the Code of Conduct in Annex 21-B, apply.

3.
   The Subcommittee on trade and sustainable development shall, at its first meeting after the date of entry into force of this Agreement, establish a list of at least 15 (fifteen) individuals who are willing and able to serve on a panel of experts. The list shall be composed of 3 (three) sub‑lists: 1 (one) sub-list proposed by the EU, 1 (one) sub-list proposed by MERCOSUR and 1 (one) sub-list of individuals that are not nationals of either Party. Each Party shall propose at least 5 (five) individuals for its sub-list. The Parties shall also select at least 5 (five) individuals for the list of individuals that are not nationals of either Party. The Subcommittee on trade and sustainable development shall ensure that the list is kept up to date and that the number of experts is maintained at least at 15 (fifteen) individuals.

4.
   The individuals referred to in paragraph 3 shall have specialised knowledge of, or expertise in, matters addressed in this Chapter, including labour, environmental or trade law, or in the resolution of disputes arising under international agreements. They shall serve in their individual capacities, be independent and not take instructions from any organisation or government with regard to issues related to the disagreement, or be affiliated with the government of any Party. They shall also comply with Annex 21-B.

5.
   A panel of experts shall be composed of 3 (three) members, unless the Parties agree otherwise. The chairperson shall be from the sub-list of individuals that are not nationals of either Party. A panel of experts shall be established according to the procedures set out in paragraphs 1 to 4 of Article 21.9. The experts shall be selected from the relevant individuals on the sub-lists referred to in paragraph 3 of this Article, in accordance with the relevant provisions of paragraphs 2, 3 and 4 of Article 21.9.

  

6.
   Unless the Parties agree otherwise within 7 (seven) days after the date of establishment of the panel of experts, as defined in Article 21.9(5), the terms of reference shall be:

"to examine, in the light of the relevant provisions of Chapter 18 of the Interim Agreement on Trade between the European Union, of the one part, and the Common Market of the South, the Argentine Republic, the Federative Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay, of the other part, the matter referred to in the request for the establishment of the panel of experts, and to issue a report, in accordance with Article 18.17, making recommendations for the resolution of the matter".

7.
   With regard to matters related to the respect of multilateral agreements referred to in this Chapter, the opinions of experts or information requested by the panel of experts in accordance with Article 21.12 (should include information and advice from the relevant ILO or MEA bodies. Any information obtained under this paragraph shall be provided to both Parties for their comments.

8.
   The panel of experts shall interpret the provisions of this Chapter in accordance with the customary rules of interpretation of public international law.

9.
   The panel of experts shall issue to the Parties an interim report within 90 (ninety) days after the establishment of the panel of experts, and a final report no later than 60 (sixty) days after issuing the interim report. Those reports shall set out the findings of fact, the applicability of the relevant provisions and the basic rationale behind any findings and recommendations. Either of the involved Parties may submit written comments on the interim report to the panel of experts within 45 (forty‑five) days after the date of issue of the interim report. After considering any such written comments, the panel of experts may modify the report and make any further examination it considers appropriate. If it considers that the deadlines set in this paragraph cannot be met, the chairperson of the panel of experts shall notify the Parties in writing, stating the reasons for the delay and the date on which the panel plans to issue its interim or final report.

  

10.
   The Parties shall make the final report publicly available within 15 (fifteen) days after its submission by the panel of experts.

11.
   The Parties shall discuss appropriate measures to be implemented, taking into account the report and recommendations of the panel of experts. The Party complained against shall inform its Domestic Advisory Group referred to in Article 22.6 and the other Party of its decisions on any actions or measures to be implemented no later than 90 (ninety) days after the report has been made publicly available. The Subcommittee on trade and sustainable development shall monitor the follow-up to the report of the panel of experts and its recommendations. The Domestic Advisory Group referred to in Article 22.6 may submit observations to the Subcommittee on trade and sustainable development in this regard.

ARTICLE 18.18

Review

1.
   For the purposes of facilitating the achievement of the objectives of this Chapter, the Parties shall discuss through the meetings of the Subcommittee on trade and sustainable development its effective implementation, including a possible review of its provisions, taking into account, among others, the experience gained, policy developments in each Party, developments in international agreements and views presented by stakeholders.

2.
   The Subcommittee on trade and sustainable development may recommend to the Parties amendments to the relevant provisions of this Chapter reflecting the outcome of the discussions referred to in paragraph 1.

  

CHAPTER 19

TRANSPARENCY

ARTICLE 19.1

Definitions

For the purposes of this Chapter the following definitions apply:

(a)
   "administrative decision" means a decision that affects the rights or obligations of a person in an individual case and covers an administrative action or failure to take an administrative action or decision as provided for in a Party's laws and regulations;

(b)
   "interested person" means any natural or juridical person that may be affected by a measure of general application; and

(c)
   "measure of general application" means a law, regulation, judicial decision, procedure or administrative ruling of general application that may have an impact on any matter covered by this Agreement.

  

ARTICLE 19. 2

Objectives

Recognising the impact which its regulatory environment may have on trade and investment between the Parties, each Party shall aim to promote a transparent and predictable regulatory environment and efficient procedures for economic operators, especially small and medium-sized enterprises, in accordance with the provisions of this Chapter.

ARTICLE 19.3

Publication

1.
   Each Party shall ensure that a measure of general application with respect to any matter covered by this Agreement:

(a)
   is promptly published via an officially designated medium and, if feasible, by electronic means or is otherwise made available in such a manner as to enable any person to become acquainted with it;

(b)
   provides an explanation of its objective and rationale; and

(c)
   allows for sufficient time between its publication and entry into force, except when this is not possible for reasons of urgency.

  

2.
   To the extent possible, when adopting or amending major laws or regulations of general application with respect to any matter covered by this Agreement, each Party shall, in accordance with its respective rules and procedures:

(a)
   publish in advance the draft law or regulation or consultation documents providing details of the objective of, and rationale for, such law or regulation;

(b)
   provide interested persons and the other Party a reasonable opportunity to comment on such draft law or regulation or consultation documents; and

(c)
   endeavour to take into consideration the comments received on such draft law or regulation or consultation documents.

ARTICLE 19.4

Enquiries

1.
   No later than 3 (three) years after the date of entry into force of this Agreement, each Party shall establish or maintain appropriate mechanisms for receiving and responding to enquiries from any person regarding any measure of general application which is proposed or in force and how it would be applied with respect to any matter covered by this Agreement.

2.
   Upon request of a Party, the other Party shall promptly provide information and respond to enquiries pertaining to any measure of general application or any proposal to adopt or amend any measure of general application with respect to any matter covered by this Agreement that the requesting Party considers may affect the operation of this Agreement.

  

ARTICLE 19.5

Administration of measures of general application

1.
   Each Party shall administer in an objective, impartial and reasonable manner all measures of general application with respect to any matter covered by this Agreement.

2.
   Each Party, when applying measures of general application to persons, goods or services of the other Party in specific cases, shall:

(a)
   endeavour to provide persons that are directly affected by administrative proceedings
[85](#footnote85)
 with reasonable notice, in accordance with its laws and regulations, when administrative proceedings are initiated, including a description of the nature of the proceedings, a statement of the legal authority under which the proceedings are initiated and a general description of any issues in question; and

(b)
   afford such interested persons a reasonable opportunity to present facts and arguments in support of their positions prior to any final administrative decision, in so far as time, the nature of the proceedings and the public interest permit.

  

ARTICLE 19.6

Review and appeal

1.
   Each Party shall establish or maintain judicial, arbitral or administrative tribunals or procedures for the purpose of the prompt review or appeal and, if warranted, the correction of an administrative decision with respect to any matter covered by this Agreement. Each Party shall ensure that its procedures for review or appeal are carried out in a non-discriminatory and impartial manner by tribunals that are impartial and independent of the authority entrusted with administrative enforcement, and composed by individuals with no substantial interest in the outcome of the matter.

2.
   Each Party shall ensure that the parties to the procedures referred to in paragraph 1 are provided with the right to:

(a)
   a reasonable opportunity to support or defend their respective positions; and

(b)
   a decision based on the evidence and submissions of record or, if required by its law, the record compiled by the administrative authority.

3.
   Each Party shall ensure that the decision referred to in point (b) of paragraph 2 shall, subject to appeal or further review as provided for in its law, be implemented by, and govern the practice of the authority entrusted with administrative enforcement with respect to the administrative decision concerned.

  

ARTICLE 19.7

Regulatory quality and performance and good regulatory practices

1.
   The Parties recognise the principles of good regulatory practices and shall promote regulatory quality and performance. In particular, the Parties shall endeavour to:

(a)
   encourage the use of regulatory impact assessments when developing major initiatives; and

(b)
   establish or maintain procedures to promote the regular retrospective evaluation of measures of general interest.

2.
   The Parties shall endeavour to cooperate in regional and multilateral fora to promote good regulatory practices and transparency in respect of international trade and investment in areas covered by this Agreement.

ARTICLE 19.8

Relation to other Chapters

This Chapter applies without prejudice to any specific rules in other Chapters of this Agreement.

  

CHAPTER 20

EXCEPTIONS

ARTICLE 20.1

Security Exceptions

Nothing in this Agreement shall be construed:

(a)
   to require a Party to furnish or allow access to any information the disclosure of which it considers contrary to its essential security interests; or

(b)
   to prevent a Party from taking an action which it considers necessary for the protection of its essential security interests:

(i)
   connected to the production of or traffic in arms, ammunition and implements of war and to such traffic and transactions in other goods and materials, services and technology, and to economic activities, carried out directly or indirectly for the purpose of supplying a military establishment;

(ii)
   relating to fissionable and fusionable materials or the materials from which they are derived; or

(iii)
   taken in time of war or other emergency in international relations; or

  

(c)
   to prevent a Party from taking any action in pursuance of its international obligations under the Charter of the United Nations, signed on 26 June 1945, in San Francisco, at the conclusion of the United Nations Conference on International Organization, for the purpose of maintaining international peace and security.

ARTICLE 20.2

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 countries where the same conditions prevail, or a disguised restriction on international trade, nothing in Chapters 2, 4 and 17 shall be construed to prevent the adoption or enforcement by a Party of measures referred to in Article XX of the GATT 1994. To that end, Article XX of the GATT 1994, including its Notes and Supplementary Provisions, is incorporated into and made part of this Agreement, mutatis mutandis.

2.
   Subject to the requirement that such measures are not applied in a manner which would constitute a means of arbitrary or unjustifiable discrimination between countries where like conditions prevail, or a disguised restriction on investment liberalization or trade in services, nothing in Chapters 10 and 17 shall be construed to prevent the adoption or enforcement by either Party of measures:

(a)
   necessary to protect public security or public morals or to maintain public order
[86](#footnote86)
;

  

(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 Agreement including those relating to:

(i)
   the prevention of deceptive and fraudulent practices
[87](#footnote87)
 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; or

(iii)
   safety.

3.
   Nothing in Chapter 10 shall be construed to prevent the adoption or enforcement of a measure which implements a requirement imposed or enforced by a court, administrative tribunal or competition authority to remedy a violation of competition laws and regulations.

  

4.
   For greater certainty, the Parties understand that, to the extent that such measures are otherwise inconsistent with the provisions of Chapters 2, 4 and 17:

(a)
   the measures referred to in point (b) of Article XX of GATT 1994 include environmental measures, which are necessary to protect human, animal or plant life or health;

(b)
   point (g) of Article XX of GATT 1994 applies to measures relating to the conservation of living and non-living exhaustible natural resources; and

(c)
   measures taken to implement multilateral environmental agreements can fall under points (b) or (g) of Article XX of GATT 1994.

5.
   Before a Party takes any measures in accordance with points (i) and (j) of Article XX of GATT 1994, it shall provide the other Party with all relevant information, with a view to seeking a solution acceptable to the Parties. If an agreement is not reached within 30 (thirty) days of providing such information, the Party may apply the relevant measures. Whenever exceptional and critical circumstances require immediate action, the Party intending to take the measures may apply the measure necessary to deal with the circumstances without prior notification and shall inform the other Party immediately thereof.

ARTICLE 20.3

Taxation

1.
   Nothing in this Agreement shall affect the rights and obligations of the European Union or its Member States or of the Signatory MERCOSUR States under any tax convention. In the event of any inconsistency between this Agreement and any such tax convention, the tax convention shall prevail to the extent of the inconsistency.

2.
   Subject to the requirement that such measures are not applied in a manner which would constitute a means of arbitrary or unjustifiable discrimination between countries, where like conditions prevail, or a disguised restriction on trade or investment, nothing in this Agreement shall be construed to prevent the adoption, maintenance or enforcement by a Party of any measure aimed at ensuring the equitable or effective imposition or collection of direct taxes
[88](#footnote88)
 that:

(a)
   distinguishes between taxpayers, 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; or

  

(b)
   aims at preventing the avoidance or evasion of taxes pursuant to the provisions of any tax convention or domestic fiscal legislation.

3.
   For the purpose of this Article:

(a)
   "residence" means residence for tax purposes; and

(b)
   "tax convention" means a convention for the avoidance of double taxation or any other international agreement or arrangement relating wholly or mainly to taxation that the European Union or its Member States or a Signatory MERCOSUR State is party to.

ARTICLE 20.4

Disclosure of information

1.
   Nothing in this Agreement shall be construed to require a Party to make available confidential information, the disclosure of which would impede law enforcement, or otherwise be contrary to the public interest, or which would prejudice the legitimate commercial interests of particular enterprises, public or private, except where a panel requires such confidential information in dispute settlement proceedings under Chapter 21. In such cases, the panel shall ensure that confidentiality is fully protected.

2.
   When a Party provides information which is considered as confidential under its laws and regulations, the other Party shall treat that information as confidential, unless the submitting Party agrees otherwise.

  

ARTICLE 20.5

WTO Waivers

If an obligation in this Agreement is substantially equivalent to an obligation contained in the WTO Agreement, any measure taken in conformity with a waiver adopted pursuant to paragraphs 3 and 4 of Article IX of the WTO Agreement is deemed to be in conformity with the substantively equivalent provision in this Agreement.

CHAPTER 21

DISPUTE SETTLEMENT

SECTION A

OBJECTIVE, DEFINITIONS AND SCOPE

ARTICLE 21.1

Objective

The objective of this Chapter is to establish an effective and efficient mechanism to:

(a)
   avoid and settle disputes between the Parties regarding the interpretation and application of this Agreement with a view to reaching, if possible, a mutually agreed solution; and

  

(b)
   preserve the balance of concessions accorded by this Agreement, when applicable.

ARTICLE 21.2

Definitions

For the purposes of this Chapter and Annexes 21-A, 21-B and 21-C:

(a)
   "adviser" means an individual retained by a party to advise or assist that party in connection with the arbitration proceedings;

(b)
   "arbitration panel" means a panel established pursuant to Article 21.9;

(c)
   "arbitrator" means an individual who is a member of an arbitration panel;

(d)
   "assistant" means an individual who, under the terms of appointment of an arbitrator, conducts researches or provides assistance to that arbitrator;

(e)
   "candidate" means an individual whose name is on the list of arbitrators referred to in Article 21.8(3) and who is under consideration for selection as a member of an arbitration panel established pursuant to Article 21.9;

(f)
   "complaining party" means a party that requests the establishment of an arbitration panel pursuant to Article 21.7;

  

(g)
   "expert" means an individual with specialised and recognised knowledge and experience in a certain field that is requested by an arbitration panel or mediator to provide an opinion, or whose opinion in that field is submitted to or requested by any of the parties;

(h)
   "mediator" means an individual who conducts a mediation pursuant to Article 21.6;

(i)
   "representative of a party" means an employee or any person appointed by a government department or agency or any other public entity of a Party who represents that Party for the purposes of a dispute under this Chapter; and

(j)
   "staff" means, in respect of an arbitrator, individuals under the direction and control of an arbitrator, other than assistants.

ARTICLE 21.3

Parties to the dispute

1.
   For the purposes of this Chapter, the European Union and MERCOSUR or one or more of the Signatory MERCOSUR States, may be parties to a dispute. The parties to the dispute shall be hereinafter referred to as "party" or "parties".

2.
   The European Union may initiate dispute settlement proceedings against MERCOSUR regarding a measure that concerns the European Union or one or more of its Member States, if the measure at issue is a measure of MERCOSUR.

  

3.
   The European Union may initiate dispute settlement proceedings against one or more of the Signatory MERCOSUR States regarding a measure that concerns the European Union or one or more of its Member States, if the measure at issue is a measure of such Signatory MERCOSUR State or States.

4.
   MERCOSUR may initiate dispute settlement proceedings against the European Union regarding a measure that concerns MERCOSUR or all of the Signatory MERCOSUR States, if the measure at issue is a measure of the European Union
[89](#footnote89)
 or of one or more of the European Union's Member States.

5.
   One or more Signatory MERCOSUR States may individually initiate dispute settlement proceedings against the European Union regarding a measure that concerns such Signatory MERCOSUR State or Signatory MERCOSUR States, if the measure is a measure of the European Union or of one or more of the European Union's Member States.

6.
   If more than one Signatory MERCOSUR State initiate dispute settlement proceedings against the European Union on the same matter, Article 9 of the DSU shall apply mutatis mutandis
[90](#footnote90)
.

  

ARTICLE 21.4

Scope

The provisions of this Chapter apply with respect to any dispute:

(a)
   concerning the interpretation and application of the provisions of this Agreement (hereinafter referred to as "covered provisions"), except if otherwise expressly provided; or

(b)
   concerning an allegation by a party that a measure applied by the other party nullifies or substantially impairs any benefit accruing to it under the covered provisions in a manner adversely affecting trade between the parties, whether or not such measure conflicts with the provisions of this Agreement, except if otherwise expressly provided.

SECTION B

CONSULTATIONS AND MEDIATION

ARTICLE 21.5

Consultations

1.
   The parties shall endeavour to resolve any dispute regarding the alleged non-compliance with the covered provisions referred to in point (a) of Article 21.4 or regarding the alleged nullification or substantial impairment referred to in point (b) of Article 21.4 by entering into consultations in good faith with the aim of reaching a mutually agreed solution. In this context, additional consideration shall be given to the specific challenges of landlocked developing countries.

  

2.
   A party shall seek consultations through a written request delivered to the other party and to the Trade Committee, giving the reason for the request, including identification of the measure at issue and, in the case of a dispute referred to in point (a) of Article 21.4, the covered provisions that it considers applicable and not complied with by the other party, or, in the case of a dispute referred to in point (b) of Article 21.4, the benefits it considers to have been, as a result of the measure at issue, nullified or substantially impaired in a manner adversely affecting trade between the parties.

3.
   Consultations shall be held no later than 15 (fifteen) days after the date of receipt of the request, and shall, unless the parties agree otherwise, be held in the territory of the consulted party. Consultations shall be deemed to have been concluded no later than 30 (thirty) days after the date of receipt of the request, unless both parties agree to continue consultations. Consultations, and in particular the positions taken by the parties therein, shall be confidential and without prejudice to the rights of a party in any further proceedings.

4.
   Consultations on matters of urgency, including those regarding perishable goods or other goods or services that rapidly lose their quality, current condition or commercial value in a short period of time, shall be held no later than 15 (fifteen) days after the date of receipt of the request and shall be deemed to have been concluded within those 15 (fifteen) days, unless both parties agree to continue consultations.

5.
   During consultations, each party shall provide factual information, so as to allow a complete examination of the manner in which the measure at issue could, in the case of a dispute referred to in point (a) of Article 21.4, affect the application of this Agreement, or, in the case of a dispute referred to in point (b) of Article 21.4, nullify or substantially impair the benefits accruing to the requesting party under this Agreement in a manner adversely affecting trade between the parties.

  

6.
   If consultations are not held within the time period laid down in paragraphs 3 or 4, as the case may be, or if consultations are concluded and a mutually agreed solution is not reached, the party which has requested consultations may have recourse to the establishment of an arbitration panel in accordance with Article 21.7.

7.
   A request for consultations concerning a dispute referred to in point (a) of Article 21.4 shall be without prejudice to the right of the requesting party to request, concurrently or subsequently, consultations concerning a dispute referred to in point (b) of Article 21.4 in respect of the same measure, and vice versa.

ARTICLE 21.6

Mediation

A party may request pursuant to Annex 21-C to enter into mediation with respect to any measure by a party adversely affecting trade between the parties. Mediation may only be initiated by mutual consensus of the parties.

  

SECTION C

ARBITRATION

ARTICLE 21.7

Initiation of arbitration panel proceedings

1.
   If the parties have failed to resolve the dispute through consultations in accordance with Article 21.5, or if the complaining party considers that the defending party has failed to comply with a solution mutually agreed during consultations, the complaining party may seek the establishment of an arbitration panel by means of a written request delivered to the defending party and to the Trade Committee.

2.
   The complaining party shall give the reasons for the request, including identification of the measure at issue and explain, in the case of a dispute referred to in point (a) of Article 21.4, how that measure constitutes a breach of the covered provisions in a manner that clearly presents the legal basis for the complaint, or, in the case of a dispute referred to in point (b) of Article 21.4, how the measure at issue nullifies or substantially impairs the benefits accruing to the complaining party under this Agreement.

3.
   A request for establishment of an arbitration panel concerning a dispute referred to in point (a) of Article 21.4 shall be without prejudice to the right of the complaining party to request, concurrently or subsequently, the establishment of an arbitration panel concerning a dispute referred to in point (b) of Article 21.4 in respect of the same measure, and vice versa.

  

4.
   If the complaining party has, at the same time and in respect of the same measure, requested the establishment of an arbitration panel both concerning a dispute referred to in point (a) of Article 21.4 and a dispute referred to in point (b) of Article 21.4, a single arbitration panel shall be established conducting a single arbitration in respect of both disputes. In case of subsequent arbitrations concerning the same measure, the later arbitration shall be referred to the same panel as the preceding dispute, wherever possible.

ARTICLE 21.8

Appointment of arbitrators

1.
   Arbitrators must have specialised knowledge or experience in law and international trade. Arbitrators that are not nationals of a party shall be jurists.

2.
   Arbitrators shall:

(a)
   be independent;

(b)
   serve in their individual capacity;

(c)
   not take instructions from any organisation or government or be affiliated to any government or governmental organisation of a Party to this Agreement; and

(d)
   comply with Annex 21-B.

  

3.
   The Trade Committee shall, no later than 6 (six) months after the date of entry into force of this Agreement, establish a list of 32 (thirty-two) individuals who are willing and able to serve as arbitrators. That list shall be composed of the following 3 (three) sub-lists:

(a)
   one sub-list of 12 (twelve) individuals proposed by the European Union;

(b)
   one sub-list of 12 (twelve) individuals proposed by MERCOSUR; and

(c)
   one sub-list of 8 (eight) individuals, proposed by both Parties, who are not nationals of either Party and who shall act as chairperson of the arbitration panel.

4.
   The Trade Committee shall ensure that the list referred to in paragraph 3 of this Article contains the number of individuals therein required. The Trade Committee may amend the list of arbitrators, in accordance with Rule 25 of the Rules of Procedure as set out in Annex 21-A.

5.
   If, at the moment of the establishment of a particular arbitration panel pursuant to Article 21.9, the list provided for in paragraph 3 of this Article has not been established or, once established, not all individuals included in a particular sub-list are able to serve as arbitrator in a dispute, the co-chair of the Trade Committee of the complaining party shall draw by lot the arbitrators in accordance with Rules 10, 26 and 28 to 31 of the Rules of Procedure as set out in Annex 21-A.

  

ARTICLE 21.9

Establishment of the arbitration panel

1.
   An arbitration panel shall be composed of 3 (three) arbitrators.

2.
   No later than 10 (ten) days after the date of receipt of the written request for the establishment of an arbitration panel pursuant to Article 21.7(1), the parties shall consult one another with a view to agreeing on its composition
[91](#footnote91)
. Expertise relevant to the subject matter of the dispute may be taken into consideration by the parties for the selection of arbitrators. The arbitration panel shall always be chaired by a non-national of either Party.

3.
   If there is no agreement on the composition of the arbitration panel within the time period set out in paragraph 2 of this Article, each party shall appoint one member of the arbitration panel from the sub-list of that party referred to in Article 21.8(3) no later than 10 (ten) days after the expiry of the time period referred to in paragraph 2 of this Article. If a party fails to appoint an arbitrator within that time period, the co-chair of the Trade Committee of the complaining party or his or her designee shall, no later than 5 (five) days after the expiry of the time period referred to in the previous sentence, select the arbitrator by lot from the sub-list of that party.

4.
   During the time period referred to in paragraph 2 of this Article, the parties shall endeavour to agree on the chairperson of the arbitration panel. If they are unable to agree, either party shall request the co-chair of the Trade Committee of the complaining party to select the chairperson of the arbitration panel by lot from the sub-list referred to in Article 21.8(3) no later than 5 (five) days after that request.

  

5.
   The date of the establishment of the arbitration panel shall be that on which all selected arbitrators have accepted the appointment in accordance with the Rules of Procedure set out in Annex 21-A.

6.
   If a party considers that an arbitrator does not comply with Annex 21-B, the procedures provided for in Annex 21-A apply.

7.
   If an arbitrator is unable to participate in the proceedings, withdraws or needs to be replaced, a new arbitrator shall be selected in accordance with the selection procedures set out in this Article and the Rules of Procedure set out in Annex 21-A. The arbitration proceedings shall be suspended during that period for up to a maximum of 25 (twenty-five) days.

8.
   The parties shall accept as binding, ipso facto and with no need for a special agreement, the authority of any arbitration panel established in accordance with this Chapter.

ARTICLE 21.10

Decision on urgency

If a party so requests, the arbitration panel shall decide, within 10 (ten) days of its establishment, whether the case concerns matters of urgency.

  

ARTICLE 21.11

Hearings

The hearings of the arbitration panel shall be open to the public, unless the parties to the dispute decide otherwise. The hearings of the arbitration panel shall be partially or completely closed to the public when the submission or arguments of a party contain information which that party has designated as confidential.

ARTICLE 21.12

Information and technical advice

1.
   The arbitration panel may request, in accordance with Annex 21-A, the opinion of experts or obtain information from any source deemed relevant.

2.
   The opinions of experts as well as information obtained from any relevant source shall be non-binding.

3.
   Experts must be persons of professional standing and experience in the relevant field. The arbitration panel shall consult the parties before choosing such experts.

4.
   The arbitration panel shall set a reasonable time period for the submission of information or the report of the experts.

  

5.
   Persons of the Parties shall be authorised to submit amicus curiae briefs to the arbitration panels in accordance with the conditions set out in Annex 21-A. Those conditions shall ensure that the amicus curiae briefs do not create an undue burden for the parties to the dispute or unduly delay or complicate the arbitration panel proceedings.

6.
   Any information obtained under this Article shall be disclosed to each of the parties and submitted for their comments.

ARTICLE 21.13

Applicable law and rules of interpretation

1.
   In the case of a dispute referred to in point (a) of Article 21.4, the arbitration panel shall resolve the dispute in accordance with the covered provisions.

2.
   In all disputes referred to in Article 21.4, the arbitration panel shall interpret the covered provisions in accordance with customary rules of interpretation of public international law. When interpreting an obligation under this Agreement which is identical to an obligation under the WTO Agreement, the arbitration panel shall take into consideration any relevant interpretation established in the rulings of the WTO Dispute Settlement Body.

  

ARTICLE 21.14

Arbitral award

1.
   The arbitration panel shall deliver an interim arbitral report to the parties no later than 90 (ninety) days after the date of establishment of the arbitration panel. The interim arbitral report shall set out the findings of fact, the applicability of covered provisions where relevant, and the basic rationale behind any findings and recommendations that the arbitration panel makes.

2.
   When the arbitration panel considers that the deadline referred to in paragraph 1 cannot be met, the chairperson of the arbitration panel shall notify the parties and the Trade Committee in writing, stating the reasons for the delay and the date on which the arbitration panel plans to deliver its interim arbitral report. Under no circumstances shall the interim arbitral report be delivered later than 120 (one hundred and twenty) days after the date of establishment of the arbitration panel.

3.
   In cases of urgency, including those regarding perishable goods or other goods or services that rapidly lose their quality, current condition or commercial value in a short period of time, the arbitration panel shall make every effort to deliver its interim arbitral report within 45 (forty‑five) days and, in any case, no later than 60 (sixty) days after the date of establishment of the arbitration panel.

4.
   A party may deliver a written request to the arbitration panel to review precise aspects of the interim arbitral report no later than 14 (fourteen) days after its receipt or, in cases of urgency, including those involving perishable goods or seasonal goods or services, no later than 7 (seven) days after its receipt. After considering any written comments by the parties on the interim arbitral report, the arbitration panel may modify it and make any further examination it considers appropriate.

  

5.
   If no written request to review precise aspects of the interim arbitral report are delivered within the time period referred to in paragraph 4, the interim arbitral report shall become the arbitral award.

6.
   The arbitration panel shall deliver its arbitral award to the parties and the Trade Committee no later than 120 (one hundred and twenty) days after the establishment of the arbitration panel. If the arbitration panel considers that that deadline cannot be met, the chairperson of the arbitration panel shall notify the parties and the Trade Committee in writing, stating the reasons for the delay. Under no circumstances shall the arbitral award be delivered later than 150 (one hundred and fifty) days after the establishment of the arbitration panel.

7.
   In cases of urgency, including those regarding perishable goods or other goods or services that rapidly lose their quality, current condition or commercial value in a short period of time, the arbitration panel shall make every effort to deliver its arbitral award no later than 60 (sixty) days after the date of its establishment. Under no circumstances shall the arbitral award be delivered later than 75 (seventy-five) days after such date.

8.
   The arbitral award shall set out the findings of fact, the applicability of covered provisions where relevant, and the basic rationale behind the findings and recommendations. The arbitral award shall include sufficient analysis of the arguments made by the parties, and shall clearly respond to the questions and observations of both parties, including those made to the interim arbitral report.

  

9.
   The arbitration panel shall make an objective assessment of the matter before it, including an objective assessment of the facts of the case and of the arguments and evidence presented by both parties, and:

(a)
   in the case of a dispute referred to in point (a) of Article 21.4, the applicability of and conformity with the covered provisions; or

(b)
   in the case of a dispute referred to in point (b) of Article 21.4, the existence of a nullification or substantial impairment of any benefit accruing to the complaining party under the covered provisions in a manner adversely affecting trade between the parties.

10.
   In the case of a dispute referred to in point (b) of Article 21.4, unless the parties agree otherwise, the arbitration panel shall:

(a)
   determine if the measure at issue nullifies or substantially impairs any benefit accruing to the complaining party under the covered provisions, in a manner adversely affecting trade between the parties;

(b)
   if applicable, determine the level of benefits accruing to the complaining party under the covered provisions which have been nullified or substantially impaired in a manner adversely affecting trade between the parties;

(c)
   if it has found that the measure at issue nullifies or substantially impairs any benefit accruing to the complaining party under the covered provisions, in a manner adversely affecting trade between the parties, recommend that the defending party make a mutually satisfactory adjustment; the defending party is not obliged to withdraw the measure at issue; and

  

(d)
   if applicable, and if so requested by both parties, suggest ways and means of reaching a mutually satisfactory adjustment, including by means of compensation; such suggestions shall not be binding on the parties.

11.
   The arbitration panel shall make every effort to take any decision by consensus. If, nevertheless, a decision cannot be reached by consensus, the matter at issue shall be decided by majority vote. The arbitrators shall not issue dissenting or separate opinions and shall maintain confidentiality as regards the voting.

12.
   The Trade Committee shall make the arbitral award of the arbitration panel publicly available in its entirety, unless the parties decide, by mutual agreement, not to make public parts thereof which contain confidential information.

13.
   The arbitral award shall be binding on the parties from the date on which it is delivered and shall not be subject to appeal.

14.
   The arbitral award cannot add to or diminish the rights and obligations provided for in the covered provisions. The arbitral award shall not be construed as conferring rights on or imposing obligations for persons.

15.
   Paragraphs 2, 4, 6, 8 and 11 shall be applicable to the rulings of the arbitration panel referred to in Articles 21.18, 21.19, 21.20 and 21.21.

  

ARTICLE 21.15

Withdrawal, mutually agreed solution or suspension of a dispute

1.
   The complaining party may, subject to the consent of the defending party, withdraw its complaint before the arbitral award has been issued.

2.
   If the parties reach a mutually agreed solution at any time either before or following the issuance of the arbitral award, the Trade Committee shall be notified in writing by both parties.

3.
   The arbitration panel shall, at the request of both parties, suspend its work at any time, before the arbitral award has been issued, for a period agreed by the parties and not exceeding 12 (twelve) consecutive months. Within that period, the arbitration panel shall resume its work only at the written request of both parties. The request shall be notified to the Trade Committee. The proceedings shall be resumed from the stage at which they were suspended 20 (twenty) days after the date of receipt of the request. If the work of the arbitration panel has been suspended for more than 12 (twelve) months, the authority of the arbitration panel shall lapse, without prejudice to the right of the complaining party to request at a later point in time the establishment of an arbitration panel on the same subject matter.

  

ARTICLE 21.16

Request for clarification

No later than 10 (ten) days the after the receipt of the arbitral award, a party may submit to the arbitration panel, with the other party and the Trade Committee in copy, a written request for clarification with regard to specific aspects of any finding or recommendation in the arbitral award that the requesting party considers ambiguous. The other party to the dispute may submit comments on that request to the arbitration panel no later than 5 (five) days after its receipt. The arbitration panel shall respond to the request for clarification of the arbitral award no later than 15 (fifteen) days after its receipt. Requests for clarification shall not be used as a means to review the arbitral award.

ARTICLE 21.17

Compliance with the arbitral award

1.
   The defending party shall take any measure necessary to comply promptly and in good faith with the arbitral award.

2.
   In the event that the arbitration panel concludes that the measure at issue nullifies or substantially impairs any benefit accruing to the complaining party under the covered provisions, in a manner adversely affecting trade between the parties, the parties shall engage in consultations with the purpose of agreeing a mutually agreed solution. The parties shall endeavor to privilege a solution which effectively expands market access by means of measures including the reduction of tariffs or the elimination of non-tariff barriers.

  

ARTICLE 21.18

Reasonable period of time for compliance

1.
   If it is impracticable to comply immediately with the arbitral award, the defending party shall have a reasonable period of time in which to do so. In that case, the defending party shall, no later than 30 (thirty) days after the receipt of the arbitral award, notify the complaining party and the Trade Committee of the length of the reasonable period of time it will require for compliance.

2.
   If the parties have not agreed on the length of the reasonable period of time to comply with the arbitral award, the complaining party shall, no later than 20 (twenty) days after the receipt of the notification made under paragraph 1 by the defending party, request in writing the original arbitration panel to determine the length of the reasonable period of time. Such request shall be notified to the other party and to the Trade Committee. The arbitration panel shall deliver its ruling to the parties and to the Trade Committee no later than 20 (twenty) days after the date of the submission of the request.

3.
   The defending party shall inform the complaining party in writing of its progress in complying with the arbitral award at least 1 (one) month before the expiry of the reasonable period of time.

4.
   The reasonable period of time may be extended by mutual agreement between the parties.

  

ARTICLE 21.19

Review of any measure taken to comply with the arbitral award

1.
   Before the expiry of the reasonable period of time referred to in Article 21.18, the defending party shall notify the other party and the Trade Committee of any measure it has taken to comply with the arbitral award.

2.
   If the parties disagree on the existence or the conformity of the measure notified by the defending party pursuant to paragraph 1 with the arbitral award or with the covered provisions, the complaining party may deliver a request to the original arbitration panel to decide on the matter. Such request shall identify the specific measure at issue and explain how that measure does not comply with the arbitral award or is inconsistent with the covered provisions in a manner to present the legal basis for the complaint clearly. The arbitration panel shall deliver its ruling to the parties no later than 45 (forty-five) days after the date of delivery of the request.

ARTICLE 21.20

Temporary remedies in the event of non-compliance

1.
   If the defending party has not notified the measure it has taken to comply with the arbitral award or with the covered provisions within the reasonable period of time determined according to Article 21.18, or if the arbitration panel makes a ruling pursuant to Article 21.19(2) to the effect that no measure taken to comply exists or that the measure notified pursuant to Article 21.19(1) is inconsistent with the arbitral award or with the defending party's obligations under the covered provisions, the defending party shall, if so requested by the complaining party, present an offer for temporary compensation.

  

2.
   The complaining party may, upon notification to the defending party and the Trade Committee, suspend concessions or other obligations under the covered provisions if:

(a)
   the complaining party decides not to request an offer for temporary compensation under paragraph 1; or

(b)
   such request is made and no agreement on compensation is reached within 30 (thirty) days after:

(i)
   the end of the reasonable period of time determined pursuant to Article 21.18; or

(ii)
   the delivery of an arbitral award pursuant to Article 21.19(2) finding that no measure taken to comply exists or that the measure notified pursuant to Article 21.19(1) is inconsistent with the arbitral award or with the covered provisions.

3.
   The suspension of concessions or other obligations shall not exceed the level equivalent to the nullification or impairment suffered as a result of the failure of the defending party to comply with the arbitral award. The complaining party shall notify the other party of the concessions or other obligations it intends to suspend 30 (thirty) days before the date on which the suspension is due to enter into force.

4.
   In considering which concessions or other obligations to suspend, a complaining party should first seek to suspend concessions or other obligations within the same sector or sectors as that or those affected by the measure found not to be in conformity with the covered provisions or to have nullified or substantially impaired benefits accruing to the complaining party under this Agreement in a manner adversely affecting trade between the parties.

5.
   In the case of a dispute referred to in point (a) of Article 21.4, the suspension of concessions may be applied to sectors other than the sector or sectors in which the arbitration panel has found nullification or impairment, in particular if the complaining party is of the view that such suspension is effective in inducing compliance.

6.
   In the case of a dispute referred to in point (b) of Article 21.4, if the complaining party considers that suspension of concessions within the same sector or sectors as that or those adversely affected by the measure at issue are not practicable or effective, it may seek to apply those to other sectors. In such case, the complaining party shall take into account:

(a)
   the trade in the sector adversely affected by the measure at issue and the importance of such trade to that party;

(b)
   the broader economic elements related to the nullification or substantial impairment; and

(c)
   the broader economic consequences of the application of the suspension of concessions, including spreading the adoption of temporary remedies across multiple sectors in order to account for the different economic sizes of the sectors involved.

7.
   In the case of a dispute referred to in point (b) of Article 21.4, the complaining party shall continue to accord to the defending party, in the sector which is subject to the remedies in question, treatment that is meaningfully more favourable than the treatment it accorded to that party prior to the entry into force of this Agreement.

In particular, when a temporary remedy is adopted through the suspension of tariff concessions, the complaining party shall prioritize goods that are subject to full tariff liberalization.

  

For goods subject to tariff rate quotas, any temporary remedies shall be applied in such a manner that at least 50 (fifty) percent of the quota volume specified in Annex 2-A, pertaining to the defending party, remains unaffected and fully accessible under the terms of this Agreement.

For goods subject to staged liberalization and for which the staging period until full liberalization is longer than 11 (eleven) years, any temporary remedies in the form of suspension of tariff concessions shall not exceed 50 (fifty) percent of the difference between, on the one hand, the rate set out in Annex 2-A applicable at the relevant time and, on the other hand, the suspending party's applied non-preferential tariff rate, until trade in the goods concerned is fully liberalized.

8.
   In the case of a dispute referred to in point (b) of Article 21.4 involving a landlocked developing country, the complaining party shall consider what further action it might take which would be appropriate to the circumstances of that landlocked developing country, taking into account not only the trade coverage of measures complained about, but also the impact of any temporary remedies on the specific economic challenges of that landlocked developing country.

9.
   If the defending party considers that the notified level of suspension of concessions or other obligations exceeds the level equivalent to the nullification or impairment caused as a result of the failure of the defending party to comply with the arbitral award, it may deliver a written request to the original arbitration panel to rule on the matter. Such a request shall be notified to the complaining party and to the Trade Committee no later than 30 (thirty) days after the date of receipt of the notification referred to in paragraph 2. Within 10 (ten) days of the date of receipt of the request for the arbitration panel, the complaining party shall present a document indicating the methodology used to calculate the level of the suspension of concessions or other obligations. The arbitration panel shall deliver its ruling no later than 30 (thirty) days after the date of the receipt of the request. During that time period, the complaining party shall not suspend any concessions or other obligations.

  

10.
   The suspension of concessions or other obligations shall be temporary, and shall not replace the objective of full compliance with the arbitral award and the covered provisions. Concessions or other obligations shall only be suspended until:

(a)
   in the case of a dispute referred to in point (a) of Article 21.4, any measure that the arbitration panel has found to be inconsistent with the covered provisions has been withdrawn or amended so as to bring the defending Party into compliance with those provisions;

(b)
   in the case of a dispute referred to in point (b) of Article 21.4, any measure that the arbitration panel has found to nullify or substantially impair a benefit accruing to the complaining party under the covered provisions, in a manner adversely affecting trade between the parties, has been withdrawn or amended so as to eliminate that nullification or substantial impairment;

(c)
   the parties have agreed that the measure notified pursuant to Article 21.19(1) brings the defending party into compliance with the arbitral award or with the covered provisions; or

(d)
   the parties have reached a mutually agreed solution pursuant to Article 21.24.

11.
   Notwithstanding paragraph 1, in the case of a dispute referred to in point (b) of Article 21.4, compensation may be part of a mutually satisfactory adjustment as final settlement of the dispute.

  

ARTICLE 21.21

Review of any measure taken to comply after the adoption 
  
of temporary remedies for non‑compliance

1.
   The defending party shall deliver a notification to the complaining party and the Trade Committee of any measure it has taken to comply with the arbitral award following the suspension of concessions or other obligations or following the application of temporary compensation, as the case may be. With the exception of cases under paragraph 2, the complaining party shall terminate the suspension of concessions or other obligations no later than 30 (thirty) days after the delivery of the notification. If compensation has been applied, and with the exception of cases under paragraph 2, the defending party may terminate the application of such compensation no later than 30 (thirty) days after its notification that it has complied with the arbitral award.

2.
   If the parties disagree on whether the notified measure brings the defending party into compliance with the arbitral award or the covered provisions, any of the parties may, no later than 30 (thirty) days after delivery of the notification of the measure, request in writing the arbitration panel to rule on the matter. Such request shall be notified to the other party and to the Trade Committee. The arbitration panel shall notify its ruling to the parties and to the Trade Committee no later than 45 (forty-five) days after the receipt of the request. If the arbitration panel rules that the measure taken to comply is in conformity with the arbitral award and with the covered provisions, the suspension of concessions or other obligations or compensation, as the case may be, shall be terminated. If relevant, the complaining party shall adjust the level of suspension of concessions or other obligations to the level determined by the arbitration panel.

3.
   The suspension of concessions or other obligations or the compensation, as the case may be, shall also be terminated if no request to the arbitration panel is made in accordance with paragraph 2.

  

ARTICLE 21.22

Annexes

1.
   Annexes 21-A, 21-B and 21-C shall form an integral part of this Chapter.

2.
   Disputes under this Chapter shall be conducted in accordance with Annexes 21-A and 21-B.

3.
   The Trade Committee may amend Annexes 21-A and 21-B.

SECTION D

GENERAL PROVISIONS

ARTICLE 21.23

Choice of forum

1.
   Disputes related to the same matter arising under the covered provisions and under the WTO Agreement or under any other agreement to which the relevant parties are party may be settled under this Chapter, under the DSU or under the dispute settlement procedures of that other agreement at the discretion of the complaining party.

  

2.
   For the purposes of this Article:

(a)
   dispute settlement procedures under the WTO Agreement are deemed to be initiated by a party's request for the establishment of an arbitration panel under Article 6 of the DSU;

(b)
   dispute settlement procedures under any other agreement are deemed to be initiated by a party's request for the establishment of a dispute settlement panel or tribunal in accordance with the provisions of that agreement; and

(c)
   dispute settlement procedures under this Chapter are deemed to be initiated by a party's request for the establishment of an arbitration panel under Article 21.7.

3.
   Notwithstanding paragraph 1 and subject to paragraph 4, when the European Union or MERCOSUR or one or more of the Signatory MERCOSUR States has or have requested the establishment of a panel under Article 6 of the DSU or under the relevant provisions of another agreement to which the relevant parties are party, or an arbitration panel pursuant to Article 21.7, that party may not initiate another set of proceedings on the same matter in any of the other fora, except in cases where the competent body in the forum chosen has not taken a decision on the substance of the matter due to jurisdictional or procedural reasons other than termination of the proceedings following a request for withdrawal or suspension of the proceedings.

4.
   Once MERCOSUR has requested the establishment of an arbitration panel under Article 21.7, a Signatory MERCOSUR State shall not initiate another proceeding on the same matter in any other forum. Once the European Union has requested the establishment of an arbitration panel under Article 21.7 against MERCOSUR, the European Union shall not initiate another proceeding against one or more Signatory MERCOSUR States in any other forum, if the contested measure of that or those Signatory MERCOSUR States is a measure implementing the contested measure of MERCOSUR and the European Union alleges the violation of a substantially equivalent obligation.

5.
   Two or more disputes concern the same matter when they involve the same parties to the dispute, refer to the same measure and deal with the alleged violation of a substantially equivalent obligation
[92](#footnote92)
.

6.
   Without prejudice to paragraph 3, nothing in this Agreement shall preclude a Party from suspending obligations authorised by the Dispute Settlement Body of the WTO or authorised under the dispute settlement procedures of another international agreement to which the disputing parties are party. The WTO Agreement or the other international agreement between the parties shall not be invoked to preclude a Party from suspending obligations under this Chapter.

ARTICLE 21.24

Mutually agreed solution

1.
   The parties may reach a mutually agreed solution at any time with respect to any dispute referred to in Article 21.4. The parties shall agree upon a time period for the implementation of such a solution.

2.
   If a mutually agreed solution is reached during the arbitration panel proceedings, the parties shall jointly notify that solution to the chairperson of the arbitration panel. Upon such notification, the arbitration panel proceedings shall be terminated.

  

3.
   Each party shall adopt the measures necessary to implement the mutually agreed solution within the agreed time period.

4.
   The solution may be adopted by means of a decision of the Trade Council. The conclusion of the mutually agreed solution between the parties may be subject to the completion of any necessary internal procedures. Mutually agreed solutions shall be made publicly available without containing information that a party has designated as confidential.

5.
   The implementing party shall, within the agreed time period, inform the other party, in writing, of any measure that it has taken to implement the mutually agreed solution.

ARTICLE 21.25

Time periods

1.
   The arbitration panel or the mediator may at any time propose to the parties to modify any time period referred to in this Chapter, stating the reasons for the proposal.

2.
   Any time period mentioned in this Chapter may be extended by mutual agreement of the parties.

  

ARTICLE 21.26

Confidentiality

The deliberations of the arbitration panel shall be confidential. The arbitration panel and the parties shall treat as confidential any information submitted by a party to the arbitration panel which that party has designated as confidential. Where that party submits a confidential version of its written submissions to the arbitration panel, it shall also, upon request of the other party, provide a non‑confidential summary of the information contained in its submissions that may be disclosed to the public.

ARTICLE 21.27

Costs

1.
   Each party shall bear its own expenses in relation to the participation in an arbitration panel or mediation proceedings.

2.
   The parties
[93](#footnote93)
 shall share jointly and equally the expenses in relation to organisational matters, including the remuneration and expenses of the arbitrators and of the mediator in accordance with Annex 21-A.

  

CHAPTER 22

INSTITUTIONAL PROVISIONS

ARTICLE 22.1

Trade Council

1.
   A Trade Council is hereby established to oversee the fulfilment of the objectives of this Agreement and supervise its implementation. The Trade Council shall address the matters covered by this Agreement and shall examine any major issue arising within the framework of this Agreement.

2.
   The Trade Council shall be composed of representatives of the European Union, on the one side, and of each of the Signatory MERCOSUR States, on the other, at ministerial level with responsibility for trade and trade-related matters, or by their designees.

3.
   The Trade Council shall meet at ministerial level at regular intervals, at least on a biennial basis or on an ad-hoc basis as mutually agreed. It may also meet via teleconference, video-conference or through other means, as mutually agreed by the Parties.

4.
   The Trade Council shall adopt its own rules of procedure and the rules of procedure of the Trade Committee.

5.
   The Trade Council shall be co-chaired by a representative of the European Union and a representative of MERCOSUR in accordance with the provisions laid down in its rules of procedure taking into consideration the specific issues to be addressed at any given session.

  

6.
   The Trade Council shall have the power to:

(a)
   oversee the fulfilment of the objectives of this Agreement and supervise its implementation;

(b)
   discuss any matter covered by this Agreement and without prejudice to Chapter 21 address any major issue arising from its implementation;

(c)
   take decisions and make appropriate recommendations to the Parties as provided for in this Agreement;

(d)
   adopt, through decisions, interpretations of the provisions of this Agreement which shall be binding on the Parties and all subcommittees and other bodies set up under this Agreement, including panels established under Chapter 21;

(e)
   take such other action in the exercise of its functions as the Parties may agree; and

(f)
   adopt decisions to amend, in fulfilment of the objectives of this Agreement:

(i)
   Annex 2-A in accordance with Article 2.4(9);

(ii)
   Appendix 2-D-1 in accordance with paragraph 6 of Article 2 of Annex 2-D;

(iii)
   Appendix 2-D-2 in accordance with paragraph 3 of Article 4 of Annex 2-D;

(iv)
   Appendix 2-D-3 in accordance with paragraph 4 of Article 5 of Annex 2-D;

(v)
   Chapter 3 in accordance with Article 3.34;

  

(vi)
   Section A of Annex 5-A in accordance with paragraph 9 of Article 5.8;

(vii)
   Annex 6-A in accordance with Article 6.18;

(viii)
   Annexes 12-A to 12-E in accordance with Article 12.26;

(ix)
   Annexes 12-F to 12-J in accordance with Article 12.12;

(x)
   Annex 13-A in accordance with Article 13.39;

(xi)
   Annex 13-B in accordance with Article 13.39;

(xii)
   Annex 13-C in accordance with Article 13.39;

(xiii)
   Annex 13-E, in accordance with Article 13.39;

(xiv)
   Annex 17-A, in accordance with Article 17.7;

(xv)
   Annexes 21-A and 21-B in accordance with Article 21.22; and

(xvi)
   any other provision, Annex, Appendix or Protocol, for which the possibility of such decision is explicitly foreseen in this Agreement.

7.
   Unless the Parties agree otherwise, 3 (three) years after the entry into force of this Agreement, and every 5 (five) years thereafter, the Trade Council shall initiate a review process of this Agreement. Based on the outcome of each review, the Trade Council shall deliberate on the need to amend this Agreement.

  

8.
   The decisions adopted by the Trade Council shall be binding on the Parties, which shall take the measures necessary for the implementation of these decisions. The decisions referred to in point (f) of paragraph 6 shall be subject to Article 23.5(2). All decisions and recommendations of the Trade Council shall be adopted by agreement of the Parties and in accordance with the Trade Council's rules of procedure.

9.
   The Trade Council may delegate to the Trade Committee any of its functions, including the power to take decisions, in accordance with the Trade Council's rules of procedure.

ARTICLE 22.2

Trade Committee

1.
   A Trade Committee is hereby established.

2.
   The Trade Committee shall be composed of representatives of the European Union, on the one side, and each of the Signatory MERCOSUR States, on the other, at senior official level with responsibility for trade-related matters or by their designees.

3.
   The Trade Committee shall be co-chaired by a representative of MERCOSUR and a representative of the European Union taking into consideration the specific issues to be addressed in any given session.

  

4.
   The Trade Committee shall generally meet once a year alternately in Brussels and in a State Party to MERCOSUR on a date and with an agenda agreed in advance by the Parties. Additional meetings may also be convened by mutual agreement, at the request of either the European Union or MERCOSUR. It may also meet via teleconference, video-conference or through other means, as mutually agreed by the Parties.

5.
   The Trade Committee shall have the power to:

(a)
   assist the Trade Council in the performance of its duties;

(b)
   prepare the meetings of the Trade Council;

(c)
   review the implementation of this Agreement including with a view to appraising its impacts on employment, investment and trade between the Parties; the review shall consider views or recommendations of civil society actors, including non-governmental organizations, business and employers' organizations, social movements and trade unions, taking into account in particular the provisions of Articles 22.5 to 22.7, consistent with each Party's laws and regulations;

(d)
   take decisions as provided for in this Agreement or where such power has been delegated to it by the Trade Council; when exercising delegated powers, the Trade Committee shall take its decisions in accordance with the rules of procedure of the Trade Council;

(e)
   supervise the work of all subcommittees established in accordance with this Agreement;

(f)
   explore the most appropriate way to prevent or solve any difficulty that may arise in relation to the interpretation and application of the Agreement without prejudice to Chapter 21 (Dispute Settlement);

  

(g)
   establish additional subcommittees, to allocate responsibilities within its competence to subcommittees, to decide to modify the functions of the sub-committees it establishes, including by assigning new ones, or to dissolve the subcommittees;

(h)
   prepare decisions for adoption by the Trade Council, in compliance with the specific objectives of this Agreement, including the modifications referred to in Article 22.1(6)(f), or adopt such decisions in the intervals between the meetings of the Trade Council, or when the Trade Council cannot meet; and

(i)
   take any other action in the exercise of its functions as the Parties may agree or as instructed by the Trade Council.

6.
   The decisions adopted by the Trade Committee shall be binding on the Parties, which shall take the measures necessary for the implementation of these decisions. The decisions referred to in points (d) and (h) of paragraph 5 that introduce amendments to this Agreement shall be subject to Article 23.4(2). All decisions of the Trade Committee shall be adopted by agreement of the Parties.

ARTICLE 22.3

Subcommittees

1.
   The subcommittees shall be composed of representatives of the European Union, on the one part, and of each of the Signatory MERCOSUR States, on the other part.

  

2.
   The subcommittees shall meet at an appropriate level at the request of a Party, and, in any event, at least once a year. If in person, meetings shall be held alternately in Brussels and in one of the Signatory MERCOSUR States. The subcommittees may also meet via teleconference, video-conference or through other means, as mutually agreed by the Parties. The subcommittees shall be co-chaired by a representative of the European Union and a representative of MERCOSUR.

3.
   Each subcommittee shall agree on its meeting schedule and set its agenda by mutual consent.

4.
   The following subcommittees are hereby established under the auspices of the Trade Committee:

(a)
   the Subcommittee on trade in goods;

(b)
   the Subcommittee on trade in wine products and spirits;

(c)
   the Subcommittee on customs, trade facilitation and rules of origin;

(d)
   the Subcommittee on SPS matters;

(e)
   the Subcommittee on dialogues on issues related to the agri-food chain;

(f)
   the Subcommittee on trade in services and establishment;

(g)
   the Subcommittee on government procurement;

(h)
   the Subcommittee on intellectual property rights; and

(i)
   the Subcommittee on trade and sustainable development.

  

5.
   With respect to issues related to their area of competence, the subcommittees shall have the power to:

(a)
   monitor the implementation and ensure the proper functioning of this Agreement;

(b)
   adopt by agreement of the Parties decisions and recommendations in respect of all matters where this Agreement so provides;

(c)
   discuss issues arising from the implementation of this Agreement or of any supplementing agreement with a view to resolving them, without prejudice to Chapter 21; and

(d)
   provide a forum for the Parties to exchange information, including discussing best practices and sharing implementation experience.

6.
   The tasks of the subcommittees are further defined as appropriate in the relevant Chapters of this Agreement and can be modified, if necessary, by decision of the Trade Committee.

7.
   The subcommittees shall conduct the preparatory technical work necessary to support the functions of the Trade Council and the Trade Committee, including when those bodies have to adopt decisions or recommendations.

8.
   The subcommittees shall report on their activities to the Trade Committee. The existence of a subcommittee shall not prevent either Party from bringing any matter directly to the Trade Committee.

9.
   The Trade Committee shall adopt rules of procedure which determine the composition, duties and functioning of the subcommittees and other bodies.

ARTICLE 22.4

Coordinators of the Agreement

1.
   The European Union and each Signatory MERCOSUR State shall each appoint a Coordinator and notify the other Party thereof within 30 (thirty) days following the entry into force of this Agreement.

2.
   The coordinators shall:

(a)
   prepare the agenda and coordinate the preparation of the meeting of the Trade Council and the Trade Committee in accordance with Articles 22.1 and 22.2;

(b)
   follow up on the decisions adopted by the Trade Council or the Trade Committee, as appropriate;

(c)
   act as contact points to facilitate communication between the Parties on any matter covered by this Agreement, unless otherwise provided in this Agreement;

(d)
   receive any notifications and information submitted under this Agreement, including any notification or information submitted to the Trade Council or the Trade Committee, unless otherwise provided in this Agreement; and

(e)
   fulfil any other tasks as requested by the Trade Council or the Trade Committee.

ARTICLE 22.5

Relationship with Civil Society

1.
   In order to facilitate the implementation of this agreement the Parties shall promote consultations with civil society through the establishment of an appropriate mechanism of consultation and the promotion of interaction between the representatives of their civil society.

2.
   The Parties shall promote the dialogue between the Economic and Social Committee, from the European Union and the Consultative Social and Economic Forum, for MERCOSUR and encourage their contribution to the mechanisms set out below.

ARTICLE 22.6

Domestic Advisory Groups

1.
   The EU Party and the MERCOSUR Party shall each designate a Domestic Advisory Group, established in accordance with each Party's internal arrangements, to advise the Party concerned on issues covered by this Agreement. It should be comprised of a balanced representation of independent civil society organisations including non-governmental organisations, business and employers' organisations and trade unions active on economic, development, social, human rights, environmental and other matters.

2.
   The Parties shall promote a regular dialogue with their Domestic Advisory Group and shall consider views or recommendations submitted by their respective Domestic Advisory Group on the implementation of this Agreement.

  

3.
   In order to promote public awareness of the Domestic Advisory Groups, the EU Party and the MERCOSUR Party shall each made available to the public the list of organisations participating in consultations as well as the contact point for that group.

ARTICLE 22.7

Civil Society Forum

1.
   The Parties shall facilitate the organisation of a Civil Society Forum, to conduct a public dialogue on the implementation of this Agreement and shall agree at the first meeting of the Trade Council on operational guidelines for the conduct of the Forum.

2.
   The Parties may also facilitate participation in the Civil Society Forum by virtual means.

3.
   The Civil Society Forum shall be open for the participation of independent civil society organisations established in the territories of either the EU Party or the MERCOSUR Party, including members of the Domestic Advisory groups referred to in Article 22.6. The Parties shall promote a balanced representation, including, non-governmental organisations, business and employers' organizations and trade unions active on economic, development, social, human rights, environmental and other matters.

4.
   The representatives of the Parties participating in the Trade Council or the Trade Committee, as appropriate, shall take part in a session of the meeting of the Civil Society Forum in order to present information on the implementation of the Agreement and to engage in a dialogue with the Forum.

  

CHAPTER 23

GENERAL AND FINAL PROVISIONS

ARTICLE 23.1

Territorial application

1.
   This Agreement shall apply:

(a)
   to the territories in which the Treaty on European Union and the Treaty on the Functioning of the European Union are applicable, under the conditions laid down in those Treaties; and

(b)
   to the territories of the Argentine Republic, the Federative Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay, respectively.

2.
   References to "territory" in this Agreement shall include air space and territorial sea as provided in the United Nations Convention on the Law of the Sea of 10 December 1982.

3.
   References to "territory" in this Agreement shall be understood in this sense, save as otherwise expressly provided.

  

4.
   As regards those provisions concerning the tariff treatment of goods, including provisions on customs and trade facilitation, mutual administrative assistance in customs matters and rules of origin, as well as the temporary suspension of this treatment, this Agreement shall also apply to those areas of the customs territory of the European Union, as defined by Article 4 of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code
[94](#footnote94)
, not covered by point (a) of paragraph 1 of this Article.

ARTICLE 23.2

Entry into force

1.
   This Agreement shall enter into force between on the one part, the European Union and, on the other part, MERCOSUR and the Signatory MERCOSUR States on the first day of the month following the date on which they have notified each other in writing of the completion of their respective internal procedures required for this purpose.

2.
   Notifications shall be sent to the Secretary-General of the Council of the European Union and the Government of the Republic of Paraguay, or its successors, who are the Depositories of this Agreement.

  

ARTICLE 23.3

Application before entry into force

1.
   This Agreement may be provisionally applied. Such provisional application may take place between, on the one part, the European Union and, on the other part, one or more of the Signatory MERCOSUR States in accordance with their respective internal procedures.

2.
   The provisional application of this Agreement by the European Union and a Signatory MERCOSUR State shall begin on the first day of the second month following the date on which the European Union and that Signatory MERCOSUR State have notified each other of the completion of their respective internal procedures or ratification of the Agreement and confirm their agreement to provisionally apply the Agreement.

3.
   Notifications shall be sent to the Depositories of this Agreement.

4.
   The Trade Council, as well as the Trade Committee and other bodies established under this Agreement, may exercise their functions in respect of this Agreement during the period in which this Agreement is being provisionally applied. Any decisions adopted during this period in the exercise of their functions, shall apply exclusively between the Parties applying the Agreement provisionally and shall cease to be effective between the Party or Parties that cease to apply the Agreement provisionally and the remaining Party or Parties.

  

4.
   Where, in accordance with this Article, this Agreement provisionally applies by the European Union and one or more Signatory MERCOSUR State, any reference to:

(a)
   MERCOSUR shall be understood to refer to such Signatory MERCOSUR States that have agreed to apply the Agreement provisionally;

(b)
   "the Parties" shall be understood to refer to such Signatory MERCOSUR State or States that have agreed to apply the Agreement provisionally and the European Union; and

(c)
   the date of entry into force of the Agreement shall be understood to refer to the date from which provisional application takes place.

5.
   Amendments to this Agreement may also provisionally apply in accordance with this Article. If amendments to this Agreement are adopted during the provisional application of the Agreement, they shall apply to a Signatory MERCOSUR State upon its agreement to provisionally apply the Agreement in accordance with paragraph 2 and shall remain valid after entry into force of the Agreement.

ARTICLE 23.4

Other agreements

1.
   Title II of the Interregional Framework Cooperation Agreement between the European Community and its Member States, of the one part, and the Southern Common Market and its Party States, of the other part, signed in Madrid on 15 December 1995, shall cease to have effect and is replaced by this Agreement upon its entry into force.

  

2.
   References to the aforementioned Title of the aforementioned agreement in all other agreements between the Parties shall be construed as referring to this Agreement.

3.
   At the latest 3 (three) months after the date of entry into force of this Agreement, and within the first three months of each subsequent year if so requested, the European Union shall inform MERCOSUR and the Signatory MERCOSUR States of how it would give effect to the cooperation arrangements described in the EU–MERCOSUR Partnership Agreement, including as regards envisaged funding announced in relation thereto.

ARTICLE 23.5

Amendments

1.
   The Parties may agree, in writing, to amend this Agreement. An amendment shall enter into force after the Parties exchange written notifications certifying that they have completed their respective applicable internal requirements and procedures necessary for the entry into force of the amendment, or on such other date as they may agree.

2.
   Notwithstanding paragraph 1, the Trade Council or the Trade Committee, as appropriate, may decide to amend the Annexes to or other parts of this Agreement if it so provides. Such decision may provide that such amendments apply as of the date agreed by the Parties or upon the notification of the completion of legal requirements of a Party or Parties, if applicable.

  

ARTICLE 23.6

Fulfilment of obligations

1.
   Each Party shall adopt any general or specific measures required to fulfil their obligations under this Agreement, including those required to ensure its observance by central, regional or local governments and authorities, as well as by non-governmental bodies in the exercise of governmental powers delegated to them.

2.
   If either Party considers, based on the factual situation, that the European Union or one or more of its Member States, or MERCOSUR or one or more of the Signatory MERCOSUR States, as the case may be, has or have committed a violation of the obligations that are described as essential elements in Article 1.2(1), Article 5.2(2) and Article 7.7(3) of the EU–MERCOSUR Partnership Agreement, it may take appropriate measures in accordance with Article 30.4(3) of that agreement also with respect to this Agreement.

3.
   Either Party may also take appropriate measures with respect to this Agreement if it considers that the factual situation is such that it would amount to a violation by the European Union or one or more of its Member States, or MERCOSUR or one or more of the Signatory MERCOSUR States, as the case may be, of the obligations that are described as essential elements in Article 1.2(1), Article 5.2(2) and Article 7.7(3) if those provisions were being applied.

  

Before doing so, the Party invoking the application of this paragraph shall notify the other Party of this fact and of the measures to be taken. The notified Party may request that the Trade Council meet within 15 days from the date of notification to hold urgent consultations with a view to seeking a timely and mutually agreeable solution. The notifying Party adopting the measures shall submit all relevant information required for a thorough examination of the situation. If no mutually agreeable solution is found within a period of up to 15 days from the commencement of consultations and no later than 30 days from the date of the notification, the Party invoking the application of this paragraph may apply the measures referred to in the first subparagraph. The notifying Party may extend the time periods set out in this paragraph, upon request of the other Party. Where the Parties are unable to agree on a mutually acceptable solution, the Parties may also resort to the mediation procedure provided for in Article 21.6.

For the purpose of this paragraph, "appropriate measures" may include the suspension, in part or in full, of this Agreement. Suspension of this Agreement is a measure of last resort and can be imposed only in the event that the factual situation is such that it would amount to a particularly serious and substantial violation by the other Party of the obligations that are described as essential elements in Article 1.2(1), Article 5.2(2) and Article 7.7(3) of the EU–MERCOSUR Partnership Agreement if those provisions were being applied. In such an event, the Parties shall be released from the obligation to perform this Agreement, in full or in part, in their mutual relations during the period of the suspension. Such suspension shall apply for the minimum period necessary to resolve the issue in a manner acceptable to the Parties.

4.
   For the purpose of paragraphs 2 and 3 of this Article, Articles 30.4(5), 30.4(6) and 30.4(7) of the EU–MERCOSUR Partnership Agreement shall be incorporated into and made part of this Agreement, mutatis mutandis.

  

ARTICLE 23.7

Private rights

1.
   Nothing in this Agreement shall be construed as conferring rights or imposing obligations on persons, other than those created between the Parties under public international law.

2.
   Nothing in this Agreement shall be construed as permitting this Agreement to be directly invoked in the domestic legal systems of the Parties. A State Party to Mercosur signatory of this Agreement may provide otherwise under its domestic law.

ARTICLE 23.8

Accession of new Member States of the European Union

1.
   The European Union shall notify MERCOSUR of any request for accession of a third country to the European Union.

2.
   During the negotiations between the European Union and the candidate country seeking accession, the European Union shall:

(a)
   provide, upon request of MERCOSUR, and to the extent possible, any information regarding any matter covered by this Agreement; and

(b)
   take into account any concerns expressed by MERCOSUR.

  

3.
   The Trade Committee shall examine any effects of accession of a third country to the European Union on this Agreement sufficiently in advance of the date of such accession.

4.
   To the extent necessary, the Parties shall, before the entry into force of the agreement on the accession of a third country to the European Union, put in place by decision of the Trade Council the necessary adjustments or transitional arrangements regarding this Agreement.

5.
   Without prejudice to paragraph 4, this Agreement shall apply between on the one part the new Member State of the European Union and, on the other part, MERCOSUR and each of the Signatory MERCOSUR States from the date of accession of that new Member State to the European Union.

ARTICLE 23.9

Accession of State Parties to Mercosur

1.
   MERCOSUR shall notify the European Union of any request for accession of a third country to MERCOSUR.

2.
   During the negotiations between the MERCOSUR and the candidate country seeking accession, MERCOSUR shall:

(a)
   provide, upon request of the European Union, and to the extent possible, any information regarding any matter covered by this Agreement; and

(b)
   take into account any concerns expressed by the European Union.

  

3.
   Any State Party to MERCOSUR that is not a Party to this Agreement on the date of its signature ("applicant MERCOSUR State Party") may accede to this Agreement by means of a Protocol of Accession concluded by the European Union and the applicant MERCOSUR State Party. The Protocol of Accession shall incorporate the results of the accession negotiations and, if necessary, any adjustments recommended by the Trade Committee pursuant to paragraph 4. This Agreement shall be amended pursuant to Article 23.5(1) to reflect the terms of accession as agreed in the Protocol of Accession between the European Union and the applicant MERCOSUR State Party.

4.
   During the negotiations of the Accession Protocol referred to in paragraph 3, MERCOSUR may accompany the delegation of the applicant MERCOSUR State Party and, before the conclusion of the negotiations, either Party may request a meeting of the Trade Committee to examine any effects on this Agreement of the accession of the applicant MERCOSUR State Party and consider possible adjustments.

ARTICLE 23.10

Duration

This Agreement shall remain in force until the entry into force of the EU–MERCOSUR Partnership Agreement.

  

ARTICLE 23.11

Denunciation

1.
   Either Party may give written notice to the other Party of its intention to denounce this Agreement.

2.
   Denunciation shall take effect nine (9) months after notification to the other Party.

ARTICLE 23.12

Annexes, Appendices and Protocols

1.
   The Annexes, Appendices and Protocols to this Agreement shall form an integral part thereof.

2.
   Each Annex to this Agreement, including its appendices, identified by a code starting with an Arabic number, shall form an integral part of that Chapter in this Agreement that is identified by the same number and in which reference is made to that particular Annex.

  

ARTICLE 23.13

Authentic languages

This Agreement is drawn up in the Bulgarian, Croatian, Czech, Danish, Dutch, English, Estonian, Finnish, French, German, Greek, Hungarian, Italian, Irish, Latvian, Lithuanian, Maltese, Polish, Portuguese, Romanian, Slovak, Slovenian, Spanish and Swedish languages, each of these texts being equally authentic.

:   [(1)](#footnoteref1)
       Among other measures of equivalent effect, this includes ad valorem import duties, agricultural components, additional duties on sugar content, additional duties on flour content, specific duties, mixed duties, seasonal duties and additional duties from entry price systems.
:   [(2)](#footnoteref2)
       For greater certainty, the term "measure" includes omissions and legislation that has not been fully implemented at the conclusions of the negotiations of this Agreement as well as its implementing acts.
:   [(3)](#footnoteref3)
       OJ EU L 343, 29.12.2015, p. 1.
:   [(4)](#footnoteref4)
       OJ EU L 343, 29.12.2015, p. 558.
:   [(5)](#footnoteref5)
       For greater certainty, "tasa consular" of the Oriental Republic of Uruguay and "tasa estadística" of the Argentine Republic are governed by paragraph 3.
:   [(6)](#footnoteref6)
       Notwithstanding this paragraph, for the Republic of Paraguay the transitional period will be 10 (ten) years after the date of entry into force of this Agreement.
:   [(7)](#footnoteref7)
       For the purposes of this Article, "non-automatic import or export licensing procedures" is defined as licensing procedures where approval of the application is not granted for all legal and natural persons who fulfil the requirements of the Party concerned for engaging in the importation or exportation of goods subject to licensing procedures.
:   [(8)](#footnoteref8)
       This point is without prejudice to the sovereign rights and obligations of the Parties under UNCLOS in particular within the exclusive economic zone and continental shelf.
:   [(9)](#footnoteref9)
       Points (k) and (l) are without prejudice to each Party's laws and regulations regarding the import of the goods mentioned therein.
:   [(10)](#footnoteref10)
       Products of fishing or other products taken from the sea by chartered vessels sailing under the flag of a Member State of the European Union or a Signatory MERCOSUR State are considered to originate in the Member State of the European Union or the Signatory MERCOSUR State in which the vessel is chartered and the license is issued, provided that they fulfil all criteria in this paragraph.
:   [(11)](#footnoteref11)
       For the purposes of this Article, the definition of point (m) of Article 10.2 applies.
:   [(12)](#footnoteref12)
       For the purposes of this Article, the definition of point (h) of Article 10.2 applies.
:   [(13)](#footnoteref13)
       A certificate of origin will be valid in accordance with the transitional measures contained in Annex 3-D, for the time period specified therein.
:   [(14)](#footnoteref14)
       This provision applies without prejudice to the other provisions in this Chapter.
:   [(15)](#footnoteref15)
       For greater certainty, reference to laws and regulations covers procedures enshrined therein.
:   [(16)](#footnoteref16)
       Signatory MERCOSUR States shall comply with the commitments in this paragraph in accordance with Article 16 (Notification of definitive dates for implementation of Category B and Category C) of the WTO Trade Facilitation Agreement.
:   [(17)](#footnoteref17)
       Signatory MERCOSUR States shall comply with the commitments in this paragraph in accordance with Article 16 (Notification of definitive dates for implementation of Category B and Category C) of the WTO Trade Facilitation Agreement.
:   [(18)](#footnoteref18)
       Under this paragraph, a review may, either before or after the ruling has been acted upon, be provided by the official, office, or authority that issued the ruling, a higher or independent administrative authority, or a judicial authority.
:   [(19)](#footnoteref19)
       This provision shall apply only in respect of the European Union and of those Signatory MERCOSUR States that are Contracting parties to the Convention on Temporary Admission done at Istanbul on 26 June 1990 and according to the commitments undertaken in that Convention.
:   [(20)](#footnoteref20)
       "Reasonable interval" shall be understood to mean normally a period of not less than 6 (six) months, except when this would be ineffective in fulfilling the legitimate objectives pursued.
:   [(21)](#footnoteref21)
       In case of conflict, this Chapter prevails over other Chapters of this Agreement when applied to SPS measures, including when such measures are part of a measure.
:   [(22)](#footnoteref22)
       OJ EU L 317, 23.11.2016, p. 4.
:   [(23)](#footnoteref23)
       WTO Document G/SPS/19/Rev.2, dated 13 July 2004.
:   [(24)](#footnoteref24)
       WTO Document G/SPS/48, dated 16 May 2008.
:   [(25)](#footnoteref25)
       FAO, CAC/GL 26-1997.
:   [(26)](#footnoteref26)
       At the entry into force of this Agreement, the outermost regions of the European Union are: Guadeloupe, French Guiana, Martinique, Mayotte, Reunion, St. Martin, the Azores, Madeira and the Canary Islands. This Article shall also apply to a country or an overseas territory that changes its status to an outermost region by a decision of the European Council in accordance with the procedure set out in Article 355(6) of the Treaty on the Functioning of the European Union following the entry into force of that decision. In the event that an outermost region of the European Union changes its status by the same procedure, this Article shall cease to be applicable following the entry into force of the European Council's decision. The European Union shall notify in writing the other Party of any change in the territories considered as outermost regions of the European Union.
:   [(27)](#footnoteref27)
       Without prejudice to the scope of activities which may be considered as cabotage under the relevant national legislation, national maritime cabotage under this Chapter covers transportation of passengers or goods between a port or point located in a Signatory MERCOSUR State or a Member State of the European Union and another port or point located in the same Signatory MERCOSUR State or Member State of the European Union, including on its continental shelf, as provided in UNCLOS, as well as traffic originating and terminating in the same port or point located in the Signatory MERCOSUR State or Member State of the European Union.
:   [(28)](#footnoteref28)
       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.
:   [(29)](#footnoteref29)
       If the economic activity is not performed directly by a juridical person but through other forms of establishment such as a branch or a representative office, the investor (namely, the juridical person) shall, nonetheless, through such establishment, be accorded the treatment provided for investors under the Agreement. Such treatment shall be extended to the establishment through which the economic activity is performed and does not need to be extended to any other parts of the investor located outside the territory where the economic activity is performed.
:   [(30)](#footnoteref30)
     
       Point (j) of this Article shall not, under any circumstances, be interpreted in such a way as to allow a shipping company constituted or established in, or incorporated, established or otherwise organized under the laws applicable to a territory subject to a sovereignty dispute involving the Argentine Republic to benefit from the provisions of this Chapter. This provision shall not be interpreted as implying the legitimacy of the laws applied to such territories.
:   [(31)](#footnoteref31)
       If a Party accords substantially the same treatment to its permanent residents as it does to natural persons having the nationality of that Party, its permanent residents shall be covered by the definition of natural persons, in respect of measures affecting the cross-border trade in services, consumption abroad and establishment.
:   [(32)](#footnoteref32)
       If the service is not supplied directly by a juridical person, the treatment provided under this Chapter shall be extended to the branch or representative office through which the service is supplied and need not be extended to any parts of the supplier located outside the territory where the service is supplied.
:   [(33)](#footnoteref33)
       The obligation in this paragraph applies also to measures governing the composition of boards of directors of an enterprise, such as nationality and residency requirements.
:   [(34)](#footnoteref34)
       The sole fact of requiring a visa for a natural person of certain countries and not for those of other countries shall not be regarded as nullifying or impairing benefits under a specific commitment.
:   [(35)](#footnoteref35)
       The service contract referred to in point (b) shall be a bona fide contract and comply with the laws and regulations of the Party where the contract is executed.
:   [(36)](#footnoteref36)
       The recipient enterprise may be required to submit a training programme covering the duration of stay for prior approval, demonstrating that the purpose of the stay is for training. The competent authorities may require that training be linked to the university degree which has been obtained.
:   [(37)](#footnoteref37)
       The service contract referred to in point (d) shall be a bona fide contract and comply with the laws and regulations of the Party where the contract is executed.
:   [(38)](#footnoteref38)
       This Article is without prejudice to the rights and obligations deriving from bilateral visa waiver agreements between individual Signatory MERCOSUR States and individual Member States of the European Union.
:   [(39)](#footnoteref39)
       Licensing fees do not include payments for auction, tendering or other non-discriminatory means of awarding concessions, or mandated contributions to the provision of universal services.
:   [(40)](#footnoteref40)
       For greater certainty, this includes the grant of a concession, registration, declaration, notification or individual licences.
:   [(41)](#footnoteref41)
       "Postal services" covers the CPC, CPC 7511 and CPC 7512.
:   [(42)](#footnoteref42)
       Licensing fees do not include payments for auction, tendering or other non-discriminatory means of awarding concessions or mandated contributions to the provision of universal services.
:   [(43)](#footnoteref43)
       "Broadcasting" means radiocommunication in which transmissions are intended for direct reception by the general public, and may include sound transmission and television transmission. Suppliers of broadcasting services shall be considered as suppliers of public telecommunications transport services, and their networks, as public telecommunications transport networks, if and to the extent that such networks are also used for providing public telecommunications transport services.
:   [(44)](#footnoteref44)
       For the Republic of Paraguay and the Oriental Republic of Uruguay, "essential telecommunications facilities" means facilities of a public telecommunications transport network and a public telecommunications transport service in accordance with the definition provided in their national law.
:   [(45)](#footnoteref45)
       For the Oriental Republic of Uruguay, the scope of this Article applies to all suppliers of telecommunications services.
:   [(46)](#footnoteref46)
       For the Oriental Republic of Uruguay, the scope of this Article applies to all suppliers.
:   [(47)](#footnoteref47)
       For the purposes of this Subsection, "non-discrimination" is understood to refer to national treatment as defined in Article 10.4, as well as to reflect sector-specific usage of the term to mean terms and conditions no less favourable than those accorded to any other user of like public telecommunication transport networks or public telecommunications transport services under like circumstances.
:   [(48)](#footnoteref48)
       For the Oriental Republic of Uruguay, the scope of this Article applies to all suppliers of telecommunications services.
:   [(49)](#footnoteref49)
       For greater certainty, in the case of MERCOSUR, this refers to the regulatory authority of each Signatory MERCOSUR State.
:   [(50)](#footnoteref50)
       This Article shall not apply to contracts that create or transfer rights in real estate; contracts requiring by law the involvement of courts, public authorities or professions exercising public authority; contracts of suretyship granted or collateral securities furnished by persons acting for purposes outside their trade, business or profession; and contracts governed by family law or by the law of succession.
:   [(51)](#footnoteref51)
       Consent shall be defined in accordance with each Party's own laws and regulations.
:   [(52)](#footnoteref52)
       For greater certainty, this includes laws and regulations on anti-money laundering and combating the financing of terrorism.
:   [(53)](#footnoteref53)
       Notwithstanding Article 12.3(1), in the case of the European Union and Argentina, paragraph 2(a) shall apply to all procurement in Argentina with regard to suppliers of the European Union which are juridical persons established in Argentina, and in the European Union with regard to suppliers of Argentina which are juridical persons established in the European Union. This remains subject to security and general exceptions as defined in Article 12.5.
:   [(54)](#footnoteref54)
       Notwithstanding Article 12.3(1), in the case of the European Union and Brazil, paragraph 2(a) shall apply to all procurement in Brazil with regard to suppliers of the European Union which are juridical persons established in Brazil, and in the European Union with regard to suppliers of Brazil which are juridical persons established in the European Union. This remains subject to security and general exceptions as defined in Article 12.5.
:   [(55)](#footnoteref55)
       For the purposes of this Chapter, "national" means, in respect of the relevant intellectual property right, a person of a Party that would meet the criteria for eligibility for protection provided for in the TRIPS Agreement or multilateral agreements concluded and administered under the auspices of WIPO, as appropriate, to which a Party is a contracting party.
:   [(56)](#footnoteref56)
       For the purposes of Article 13.5, "protection" includes matters affecting the availability, acquisition, scope, maintenance and enforcement of intellectual property rights as well as those matters affecting the use of intellectual property rights specifically addressed in this Chapter.
:   [(57)](#footnoteref57)
       In respect of performers, producers of phonograms and broadcasting organisations, this obligation only applies in respect of the rights provided under this Chapter.
:   [(58)](#footnoteref58)
       For the purposes of Article 13.6, "indigenous and local communities" may include descendants of enslaved Africans and small-scale farmers.
:   [(59)](#footnoteref59)
       The Parties shall be free, in their laws and regulations, to use different names for the rights set out in this Sub-section, provided the agreed level of protection is ensured.
:   [(60)](#footnoteref60)
       Points (c) and (d) of Article 13.13 shall not apply to a Party to the extent that that Party does not provide in its laws and regulations for the rights set out therein. In such case, the other Parties may exclude broadcasting organisations of that Party from the protection granted in points (c) and (d) of Article 13.13, and the obligation under Article 13.5 shall not apply in respect of the rights provided for in points (c) and (d) of Article 13.13.
:   [(61)](#footnoteref61)
       Each Party may grant more extensive rights as regards the communication to the public by broadcasting organisations.
:   [(62)](#footnoteref62)
       Each Party may grant more extensive rights, in place of the right to remuneration or in addition to this right, as regards the broadcasting and communication to the public of phonograms published for commercial purposes, to performers and producers of phonograms.
:   [(63)](#footnoteref63)
       Each Party may provide that the publication or lawful communication to the public of the fixation of the performance or of the phonogram must occur within a defined period of time of the date of the performance (in the case of the performers) or the date of the fixation (in the case of producers of phonograms).
:   [(64)](#footnoteref64)
       This obligation only applies to trademarks registered after the date of adoption of the Nice Classification criteria or of accession to the instrument.
:   [(65)](#footnoteref65)
       For the purposes of this Article, a Party may consider that a design having individual character is original.
:   [(66)](#footnoteref66)
       Argentina shall provide for the protection of independently created designs that are new or original.
:   [(67)](#footnoteref67)
       The Parties define in Appendix 13-B-1 the plant varieties and animal breeds the use of which shall not be prevented.
:   [(68)](#footnoteref68)
       The Parties define in Appendix 13-B-1 the terms for which protection is not sought or granted.
:   [(69)](#footnoteref69)
       In accordance with the Nice Classification and its amendments.
:   [(70)](#footnoteref70)
       For greater certainty, the specific level of protection by each Signatory MERCOSUR State as defined in Article 13.35(8) applies only in favour of those prior users that are part of the prior users' list of that particular Signatory MERCOSUR State.
:   [(71)](#footnoteref71)
       For the European Union this provision can be fulfilled through adherence of its Member States.
:   [(72)](#footnoteref72)
       For the purposes of this Section, "procedures" includes measures and remedies.
:   [(73)](#footnoteref73)
       For the purposes of this Article, "confidential information" may include personal data.
:   [(74)](#footnoteref74)
       A Party may extend the application of this paragraph to other intellectual property rights.
:   [(75)](#footnoteref75)
       In deciding what is "reasonably satisfactory", the judge may take into consideration the public interest.
:   [(76)](#footnoteref76)
       "Unfair profits" are those derived from the infringement, in accordance with a Party's law.
:   [(77)](#footnoteref77)
       OJ EC L 24, 29.1.2004, p. 1.
:   [(78)](#footnoteref78)
       For greater certainty, competition law in the European Union applies to the agricultural sector in accordance with Regulation (EU) 1308/2013 of the European Parliament and of the Council of 17 December 2013 establishing a common organisation of the markets in agricultural products and repealing Council Regulations (EEC) No 922/72, (EEC) No 234/79, (EC) No 1037/2001 and (EC) No 1234/2007 (OJ EU L 347, 20.12.2013, p. 671).
:   [(79)](#footnoteref79)
       For greater certainty, this point shall not be construed as limiting the scope of the analysis to be carried out in the case of agreements between undertakings, decisions by associations of undertaking and concerted practices between undertakings under the respective competition law of each Party.
:   [(80)](#footnoteref80)
       For greater certainty, this excludes activities undertaken by an enterprise that operates: (a) on a not-for-profit basis; or (b) on a cost recovery basis.
:   [(81)](#footnoteref81)
       For greater certainty, the granting of a licence to a limited number of enterprises in allocating a scarce resource through objective, proportional and non-discriminatory criteria is not in and of itself an exclusive or special privilege.
:   [(82)](#footnoteref82)
       For the purposes of this definition, the term "owned or controlled" refers to situations in which a Party owns more than 50 % of the share capital or controls the exercise of more than 50 % of the voting rights, or otherwise exercises an equivalent degree of control over the enterprise according to the governance rules of that enterprise.
:   [(83)](#footnoteref83)
       For greater certainty, the concept of "public mandate or purpose" includes, among others, the activities of national banks regarding the purchase of goods and services under federal procurement laws, and lending policies in support of affordable housing, exports or imports, micro, small and medium-sized enterprises and farmers or any tasks assigned by a Party to its state-owned enterprises and enterprises granted exclusive or special privileges by a Party. The concept of "public mandate or purpose" also includes activities carried out by a public entity or trust relating to social security or public retirement plans.
:   [(84)](#footnoteref84)
       For the purposes of this Chapter, the term "labour" means the strategic objectives of the International Labour Organization under the Decent Work Agenda, which is expressed in the ILO Declaration on Social Justice for a Fair Globalization.
:   [(85)](#footnoteref85)
       For greater certainty, in the case of matters covered by Chapter 15 such persons are the addressees of a decision by a Party's competition authority.
:   [(86)](#footnoteref86)
       The public security and public order exceptions may be invoked only where a genuine and sufficiently serious threat is posed to one of the fundamental interests of society.
:   [(87)](#footnoteref87)
       For greater certainty, this includes anti-money laundering and counter-terrorism financing regulations.
:   [(88)](#footnoteref88)
       For greater certainty, the Parties understand that such measures include measures inconsistent with Article 10.4 aimed at ensuring the equitable or effective imposition or collection of direct taxes, taken by a Party under its taxation system which:(i)
       apply to non-resident investors and services suppliers in recognition 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;(ii)
       apply to non-residents in order to ensure the imposition or collection of taxes in the Party's territory;(iii)
       apply to non-residents or residents in order to prevent the avoidance or evasion of taxes, including compliance measures;(iv)
       apply to consumers of services supplied in or from the territory of another Party in order to ensure the imposition or collection of taxes on such consumers derived from sources in the Party's territory;(v)
       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(vi)
       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 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.
:   [(89)](#footnoteref89)
       For greater certainty, a measure of the European Union referred to in this Article would also cover a measure of one or more of the European Union's Member States.
:   [(90)](#footnoteref90)
       For greater certainty, paragraph 3 of article 9 of the DSU shall not prevent a Signatory MERCOSUR State to appoint a member of the arbitration panel from the sub-list referred to in point (b) of Article 21.8(3) of this Chapter different from the one that served or is serving as arbitrator in a panel established to examine a complaint of another Signatory MERCOSUR State on the same matter.
:   [(91)](#footnoteref91)
       For greater certainty, when agreeing on the composition of the arbitration panel pursuant to this paragraph, the parties may agree to select as arbitrators persons who are not included in the list of arbitrators established pursuant to Article 21.8(3).
:   [(92)](#footnoteref92)
       For greater certainty, two or more disputes which involve the same parties to the dispute and refer to the same measure, but do not concern an alleged violation of the covered provisions or the WTO Agreement or any other agreement to which the relevant parties are party, shall not be considered as concerning the same matter for the purpose of this Article.
:   [(93)](#footnoteref93)
       For greater certainty, such costs are to be shared jointly and equally between, on the one part, the European Union and, on the other part, the Signatory MERCOSUR States that are parties to the dispute and MERCOSUR, if the latter is also party to the dispute.
:   [(94)](#footnoteref94)
       OJ EU L 269, 10.10.2013, p. 1.

[Top](#document2)

![european flag](./../../../images/eclogo.jpg)EUROPEAN COMMISSION

Brussels, 3.9.2025

COM(2025) 338 final

ANNEX

to the

Proposal for a Council Decision

on the signing, on behalf of the European Union, of the Interim Agreement on Trade between the European Union, of the one part, and the Common Market of the South, the Argentine Republic, the Federative Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay, of the other part

ANNEX 2-A

TARIFF ELIMINATION SCHEDULE

SECTION A

General Provisions

1.
   This Annex specifies the obligations of each Party with regard to the reduction or elimination of customs duties in accordance with Article 2.4.

2.
   Each Party shall reduce or eliminate customs duties pursuant to paragraph 1 of Article 2.4 in accordance with the tariff elimination schedule set out in:

(a)
   for the European Union, Appendix 2-A-1; and

(b)
   for MERCOSUR, Appendix 2-A-2.

  

3.
   The provisions set out in Appendix 2-A-1 are generally expressed in terms of the Combined Nomenclature 2013 ("CN 2013")
[1](#footnote1)
, which is based on the Harmonized System. The interpretation of the provisions of Appendix 2-A-1, including the product coverage of subheadings of that Schedule, shall be governed by the General Notes, Section Notes, and Chapter Notes of the CN 2013. To the extent that provisions of Appendix 2-A-1are identical to the corresponding provisions of the CN 2013, the provisions of that Schedule shall have the same meaning as the corresponding provisions of the CN 2013. Without prejudice to Article 2.4(6), all references to "See remarks" in the column "Base rate" of Appendix 2-A-1 are to be understood as a reference to Column 3 of Part 2 ("Conventional rate of duty") of Commission Implementing Regulation (EU) No 927/2012 of 9 October 2012 amending Annex I of Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff.

4.
   The provisions set out in Appendix 2-A-2 are generally expressed in terms of the Mercosur Common Nomenclature 2012 ("NCM 2012")
[2](#footnote2)
, which is based on the Harmonized Commodity Description and Coding System. The interpretation of the provisions of Appendix 2-A-2, including the product coverage of subheadings of that Schedule, shall be governed by the General Notes, Section Notes and Chapter Notes of the NCM 2012. To the extent that provisions of Appendix 2-A-2 are identical to the corresponding provisions of the NCM 2012, the provisions of that Schedule shall have the same meaning as the corresponding provisions of the NCM 2012.

  

5.
   For the purposes of this Annex, "year 0" means the period of time beginning on the date of entry into force of this Agreement and ending on 31 December of the same calendar year. "Year 1" begins on 1 January of the year following the calendar year in which the Agreement enters into force and ends on 31 December of that calendar year, with each subsequent reduction taking effect on 1 January of each subsequent year.

6.
   For originating goods from the other Party, the following staging categories apply to the elimination or reduction of customs duties by each Party pursuant to paragraph 1 of Article 2.4:

(a)
   customs duties on originating goods provided for in the items in the staging category "0" in the tariff elimination schedule of a Party shall be eliminated immediately, and such goods shall be duty-free as of the entry into force of this Agreement;

(b)
   customs duties on originating goods provided for in the items in the staging category "4" in the tariff elimination schedule of a Party shall be eliminated in 5 (five) equal annual stages, and such goods shall be duty-free on 1 January of "year 4";

(c)
   customs duties on originating goods provided for in the items in the staging category "7" in the tariff elimination schedule of a Party shall be eliminated in 8 (eight) equal annual stages, and such goods shall be duty-free on 1 January of year 7;

(d)
   customs duties on originating goods provided for in the items in the staging category "8" in the tariff elimination schedule of a Party shall be eliminated in 9 (nine) equal annual stages, and such goods shall be duty-free on 1 January of year 8;

  

(e)
   customs duties on originating goods provided for in the items in the staging category "10" in the tariff elimination schedule of a Party shall be eliminated in 11 (eleven) equal annual stages, and such goods shall be duty-free on 1 January of year 10;

(f)
   customs duties on originating goods provided for in the items in the staging category "SW/12" in the tariff elimination schedule of a Party shall be eliminated immediately, and such goods shall be duty-free as of the entry into force of this Agreement if the customs value is equal or higher than 8 (eight) USD FOB/litre; if the customs value is below 8 (eight) USD FOB/litre, such goods shall remain at the base rate of customs duty set out in each Party's Schedule for 12 (twelve) years after the entry into force of this Agreement, and thereafter shall be eliminated in full and be duty‑free on 1 January of year 12;

(g)
   customs duties on originating goods provided for in the items in the staging category "15" in the tariff elimination schedule of a Party shall be eliminated in 16 (sixteen) equal annual stages, and such goods shall be duty-free on 1 January of year 15;

(h)
   customs duties on originating goods provided for in the items in the staging category "15V" in Appendix 2-A-2 (\*) shall remain at the base rate until the end of year 6, subject to paragraphs 7 and 8 of Article 2.4 of this Agreement; as of 1 January of year 7, duties shall be eliminated in annual stages in accordance with the table entitled Chronogram of tariff elimination, and such goods shall be duty-free on 1 January of year 15; in addition, customs duties on such goods shall be subject to a 50 % (fifty percent) reduction of the base rate upon entry into force and until the end of year 8 within an annual quota of 50 000 (fifty thousand) units; the annual quota shall be allocated among MERCOSUR members according to the following distribution on a first-come-first-served basis:

(i)
   Argentina: 15 500 (fifteen thousand five hundred) units;

(ii)
   Brazil: 32 000 (thirty-two thousand) units;

(iii)
   Paraguay: 750 (seven hundred and fifty) units; and

(iv)
   Uruguay: 1 750 (one thousand seven hundred and fifty) units.

(\*)
   For greater certainty, this paragraph applies to originating goods classified in the following tariff items: 8701.91.00, 8701.92.00, 8701.93.00, 8701.94.90, 8701.95.90, 8703.21.00, 8703.22.10, 8703.23.10, 8703.24.10, 8703.24.90, 8703.33.10, 8703.33.90, 8704.21.90, and 8704.31.90 (NCM 2022).

  

Chronogram of tariff elimination

|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| Category | Year 0 | Year 1 | Year 2 | Year 3 | Year 4 | Year 5 | Year 6 | Year 7 | Year 8 | Year 9 | Year 10 | Year 11 | Year 12 | Year 13 | Year 14 | Year 15 |
| 0 | 100 % |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| 4 | 20 % | 40 % | 60 % | 80 % | 100 % |  |  |  |  |  |  |  |  |  |  |  |
| 7 | 12,5 % | 25 % | 37,5 % | 50 % | 62,5 % | 75 % | 87,5 % | 100 % |  |  |  |  |  |  |  |  |
| 8 | 11,1 % | 22,2 % | 33,3 % | 44,4 % | 55,6 % | 66,7 % | 77,8 % | 88,9 % | 100 % |  |  |  |  |  |  |  |
| 10 | 9,1 % | 18,2 % | 27,3 % | 36,4 % | 45,5 % | 54,6 % | 63,6 % | 72,7 % | 81,8 % | 90,9 % | 100 % |  |  |  |  |  |
| 15 | 6,3 % | 12,5 % | 18,8 % | 25 % | 31,3 % | 37,5 % | 43,8 % | 50 % | 56,3 % | 62,5 % | 68,8 % | 75,0 % | 81,3 % | 87,5 % | 93,8 % | 100 % |
| 15V | 0 % | 0 % | 0 % | 0 % | 0 % | 0 % | 0 % | 19 % | 38,1 % | 57,1 % | 64,3 % | 71,4 % | 78,6 % | 85,7 % | 92,9 % | 100 % |

(i)
   customs duties on originating electric and hybrid vehicles, classified under HS 2022 codes 8703.40, 8703.50, 8703.60, 8703.70 and 8703.80 except for hydrogen fuel cell vehicles – for greater certainty, these codes correspond to NCM 2012 codes 8703 90 00, ex 8703 21, ex 8703 22, ex 8703 23, ex 8703 24, ex 8703 31, ex 8703 32 and ex 8703 33 – shall be subject to the following treatment:

(i)
   shall be subject to a 28,6 % (twenty-eight point six percents) reduction of the base rate upon entry into force of this Agreement and until the end of year 5 (five), and thereby set at 25 % (twenty-five percents) for goods imported into Argentina or Brazil, 16,4 % (sixteen point four percent) for goods imported into Uruguay, and 14,3 % (fourteen point three percent) for goods imported into Paraguay;

(ii)
   as of 1 (first) January of year 6 (six), the remaining duties shall be eliminated in accordance with the table below and such vehicles shall be duty free as of 1 (first) January of year 18 (eighteen).

|  |  |  |  |  |
| --- | --- | --- | --- | --- |
| Year | Argentina, Brazil | Paraguay | Uruguay | Reduction |
| 0 | 25,0 | 14,3 | 16,4 | 28,6 % |
| 1 | 25,0 | 14,3 | 16,4 | 28,6 % |
| 2 | 25,0 | 14,3 | 16,4 | 28,6 % |
| 3 | 25,0 | 14,3 | 16,4 | 28,6 % |
| 4 | 25,0 | 14,3 | 16,4 | 28,6 % |
| 5 | 25,0 | 14,3 | 16,4 | 28,6 % |
| 6 | 20,0 | 11,4 | 13,1 | 42,9 % |
| 7 | 20,0 | 11,4 | 13,1 | 42,9 % |
| 8 | 20,0 | 11,4 | 13,1 | 42,9 % |
| 9 | 15,0 | 8,6 | 9,9 | 57,1 % |
| 10 | 15,0 | 8,6 | 9,9 | 57,1 % |
| 11 | 15,0 | 8,6 | 9,9 | 57,1 % |
| 12 | 10,0 | 5,7 | 6,6 | 71,4 % |
| 13 | 10,0 | 5,7 | 6,6 | 71,4 % |
| 14 | 10,0 | 5,7 | 6,6 | 71,4 % |
| 15 | 5,0 | 2,9 | 3,3 | 85,7 % |
| 16 | 5,0 | 2,9 | 3,3 | 85,7 % |
| 17 | 5,0 | 2,9 | 3,3 | 85,7 % |
| 18 | – | – | – | 100,0 % |

  

(j)
   Customs duties on originating hydrogen fuel cell vehicles, classified under a sub-set of HS 2022 code 8703.80 corresponding to vehicles when powered by hydrogen fuel cell, shall be subject to the following treatment:

Customs duties on originating hydrogen fuel cell vehicles, classified under ex 8703.80:

(i)
   shall remain at the base rate until the end of year 6 (six);

(ii)
   as of 1 (first) January of year 7 (seven) and until the end of year 12 (twelve), shall be subject to a 28,6 % (twenty-eight point six percent) reduction of the base rate and thereby set at 25 % (twenty-five percent) for goods imported into Argentina or Brazil, 16,4 % (sixteen point four percent) for goods imported into Uruguay, and 14,3 % (fourteen point three percent) for goods imported into Paraguay;

  

(iii)
   as of 1 (first) January of year 13 (thirteen), the remaining duties shall be eliminated in accordance with the table below and such vehicles shall be duty-free as of 1 (first) January of year 25 (twenty-five).

|  |  |  |  |  |
| --- | --- | --- | --- | --- |
| Year | Argentina, Brazil | Paraguay | Uruguay | Reduction |
| 0 – 6 | 35 | 20 | 23 | – |
| 7 – 12 | 25,0 | 14,3 | 16,4 | 28,6 % |
| 13 | 20,0 | 11,4 | 13,1 | 42,9 % |
| 14 | 20,0 | 11,4 | 13,1 | 42,9 % |
| 15 | 20,0 | 11,4 | 13,1 | 42,9 % |
| 16 | 15,0 | 8,6 | 9,9 | 57,1 % |
| 17 | 15,0 | 8,6 | 9,9 | 57,1 % |
| 18 | 15,0 | 8,6 | 9,9 | 57,1 % |
| 19 | 10,0 | 5,7 | 6,6 | 71,4 % |
| 20 | 10,0 | 5,7 | 6,6 | 71,4 % |
| 21 | 10,0 | 5,7 | 6,6 | 71,4 % |
| 22 | 5,0 | 2,9 | 3,3 | 85,7 % |
| 23 | 5,0 | 2,9 | 3,3 | 85,7 % |
| 24 | 5,0 | 2,9 | 3,3 | 85,7 % |
| 25 | – | – | – | 100,0 % |

(k)
   Customs duties on originating vehicles classified under subheading HS 2022 code 8703.90:

(i)
   shall remain at the base rate until the end of year 6 (six);

(ii)
   as of 1 (first) January of year 7 (seven) and until the end of year 17 (seventeen), shall be subject to a 28,6 % (twenty-eight point six percent) reduction of the base rate, and thereby set at 25 % (twenty-five percent) for goods imported into Argentina or Brazil, 16,4 % (sixteen point four percent) for goods imported into Uruguay, and 14,3 % (fourteen point three percent) for goods imported into Paraguay;

(iii)
   as of 1 (first) January of year 18 (eighteen), the remaining duties shall be eliminated in accordance with the table below, and such vehicles shall be duty‑free as of 1 (first) January of year 30 (thirty).

|  |  |  |  |  |
| --- | --- | --- | --- | --- |
| Year | Argentina, Brazil | Paraguay | Uruguay | Reduction |
| 0 – 6 | 35,0 | 20,0 | 23,0 | – |
| 7 – 17 | 25,0 | 14,3 | 16,4 | 28,6 % |
| 18 | 20,0 | 11,4 | 13,1 | 42,9 % |
| 19 | 20,0 | 11,4 | 13,1 | 42,9 % |
| 20 | 20,0 | 11,4 | 13,1 | 42,9 % |
| 21 | 15,0 | 8,6 | 9,9 | 57,1 % |
| 22 | 15,0 | 8,6 | 9,9 | 57,1 % |
| 23 | 15,0 | 8,6 | 9,9 | 57,1 % |
| 24 | 10,0 | 5,7 | 6,6 | 71,4 % |
| 25 | 10,0 | 5,7 | 6,6 | 71,4 % |
| 26 | 10,0 | 5,7 | 6,6 | 71,4 % |
| 27 | 5,0 | 2,9 | 3,3 | 85,7 % |
| 28 | 5,0 | 2,9 | 3,3 | 85,7 % |
| 29 | 5,0 | 2,9 | 3,3 | 85,7 % |
| 30 | – | – | – | 100,0 % |

  

(l)
   customs duties on originating goods marked with the notation "CH1" set out in Appendix 2-A-2 shall be subject to the following in-quota tariff rates in the aggregate quantities set out below, with no country allocation for the quotas of subheadings 1806.20 and 1806.90 of NCM 2012 which shall be administered on a first‑come-first-served basis:

|  |  |  |  |
| --- | --- | --- | --- |
|  | Subheading 1806.20 | | |
| Years | In-quota duty | Quota    (metric tonne) | Out-of-quota duty |
| Year 0 | 16,2 % | 1 710 | 18 % |
| Year 1 | 14,4 % | 2 091 | 18 % |
| Year 2 | 12,6 % | 2 472 | 18 % |
| Year 3 | 10,8 % | 2 853 | 18 % |
| Year 4 | 9,0 % | 3 234 | 18 % |
| Year 5 | 7,2 % | 3 615 | 18 % |
| Year 6 | 5,4 % | 3 996 | 18 % |
| Year 7 | 3,6 % | 4 377 | 18 % |
| Year 8 | 1,8 % | 4 760 | 18 % |
| Year 9 and subsequent years | 0 % | no quota | 0 % |

|  |  |  |  |
| --- | --- | --- | --- |
|  | Subheading 1806.90 | | |
| Years | In-quota duty | Quota    (metric tonne) | Out-of-quota duty\* |
| Year 0 | 18,0 % | 6 320 | 20 % |
| Year 1 | 16,0 % | 7 735 | 20 % |
| Year 2 | 14,0 % | 9 150 | 20 % |
| Year 3 | 12,0 % | 10 565 | 20 % |
| Year 4 | 10,0 % | 11 980 | 20 % |
| Year 5 | 8,0 % | 13 395 | 20 % |
| Year 6 | 6,0 % | 14 810 | 20 % |
| Year 7 | 4,0 % | 16 225 | 20 % |
| Year 8 | 2,0 % | 17 640 | 20 % |
| Year 9 and subsequent years | 0 % | no quota | 0 % |

\*
   Paraguay's out-of-quota duty shall be 2 %, as set out in Appendix 2-A-2, until the end of year 8.

  

(m)
   customs duties on originating goods marked with the notation "CH2" set out in Appendix 2-A-2 shall be subject to the following in-quota tariff rates in the aggregate quantities set out below, with no country allocation for the quotas of NCM 1704.90.10 and subheadings 1806.10, 1806.31 and 1806.32, which will be administered on a first‑come-first-served basis:

|  |  |  |  |
| --- | --- | --- | --- |
|  | NCM 1704.90.10 | | |
| Years | In-quota duty | Quota    (metric tonne) | Out-of-quota duty |
| Year 0 | 18,7 % | 771 | 20 % |
| Year 1 | 17,3 % | 868 | 20 % |
| Year 2 | 16,0 % | 965 | 20 % |
| Year 3 | 14,7 % | 1 062 | 20 % |
| Year 4 | 13,3 % | 1 159 | 20 % |
| Year 5 | 12,0 % | 1 256 | 20 % |
| Year 6 | 10,7 % | 1 353 | 20 % |
| Year 7 | 9,3 % | 1 450 | 20 % |
| Year 8 | 8,0 % | 1 547 | 20 % |
| Year 9 | 6,7 % | 1 644 | 20 % |
| Year 10 | 5,3 % | 1 741 | 20 % |
| Year 11 | 4,0 % | 1 838 | 20 % |
| Year 12 | 2,7 % | 1 935 | 20 % |
| Year 13 | 1,3 % | 2 030 | 20 % |
| Year 14 and subsequent years | 0 % | no quota | 0 % |

|  |  |  |  |
| --- | --- | --- | --- |
|  | Subheading 1806.10 | | |
| Years | In-quota duty | Quota    (metric tonne) | Out-of-quota duty |
| Year 0 | 16,8 % | 90 | 18 % |
| Year 1 | 15,6 % | 94 | 18 % |
| Year 2 | 14,4 % | 98 | 18 % |
| Year 3 | 13,2 % | 102 | 18 % |
| Year 4 | 12,0 % | 106 | 18 % |
| Year 5 | 10,8 % | 110 | 18 % |
| Year 6 | 9,6 % | 114 | 18 % |
| Year 7 | 8,4 % | 118 | 18 % |
| Year 8 | 7,2 % | 122 | 18 % |
| Year 9 | 6,0 % | 126 | 18 % |
| Year 10 | 4,8 % | 130 | 18 % |
| Year 11 | 3,6 % | 134 | 18 % |
| Year 12 | 2,4 % | 138 | 18 % |
| Year 13 | 1,2 % | 150 | 18 % |
| Year 14 and subsequent years | 0 % | no quota | 0 % |

|  |  |  |  |
| --- | --- | --- | --- |
|  | Subheading 1806.31 | | |
| Years | In-quota duty | Quota    (metric tonne) | Out-of-quota duty |
| Year 0 | 18,7 % | 1 890 | 20 % |
| Year 1 | 17,3 % | 2 082 | 20 % |
| Year 2 | 16,0 % | 2 274 | 20 % |
| Year 3 | 14,7 % | 2 466 | 20 % |
| Year 4 | 13,3 % | 2 658 | 20 % |
| Year 5 | 12,0 % | 2 850 | 20 % |
| Year 6 | 10,7 % | 3 042 | 20 % |
| Year 7 | 9,3 % | 3 234 | 20 % |
| Year 8 | 8,0 % | 3 426 | 20 % |
| Year 9 | 6,7 % | 3 618 | 20 % |
| Year 10 | 5,3 % | 3 810 | 20 % |
| Year 11 | 4,0 % | 4 002 | 20 % |
| Year 12 | 2,7 % | 4 194 | 20 % |
| Year 13 | 1,3 % | 4 380 | 20 % |
| Year 14 and subsequent years | 0 % | no quota | 0 % |

|  |  |  |  |
| --- | --- | --- | --- |
|  | Subheading 1806.32 | | |
| Years | In-quota duty | Quota    (metric tonne) | Out-of-quota duty |
| Year 0 | 18,7 % | 1 800 | 20 % |
| Year 1 | 17,3 % | 2 062 | 20 % |
| Year 2 | 16,0 % | 2 324 | 20 % |
| Year 3 | 14,7 % | 2 586 | 20 % |
| Year 4 | 13,3 % | 2 848 | 20 % |
| Year 5 | 12,0 % | 3 110 | 20 % |
| Year 6 | 10,7 % | 3 372 | 20 % |
| Year 7 | 9,3 % | 3 634 | 20 % |
| Year 8 | 8,0 % | 3 896 | 20 % |
| Year 9 | 6,7 % | 4 158 | 20 % |
| Year 10 | 5,3 % | 4 420 | 20 % |
| Year 11 | 4,0 % | 4 682 | 20 % |
| Year 12 | 2,7 % | 4 944 | 20 % |
| Year 13 | 1,3% | 5 200 | 20 % |
| Year 14 and subsequent years | 0 % | no quota | 0 % |

  

(n)
   customs duties on originating goods marked with the notation "T1" set out in Appendix 2-A-2 shall be subject to the following in-quota tariff rates in the aggregate quantities set out below:

|  |  |  |  |
| --- | --- | --- | --- |
|  | Subheading 2002.10 | | |
| Years | In-quota duty | Quota    (metric tonne) | Out-of-quota duty |
| Year 0 | 12,6 % | 7 500 | 14 % |
| Year 1 | 11,2 % | 7 500 | 14 % |
| Year 2 | 9,8 % | 7 500 | 14 % |
| Year 3 | 8,4 % | 7 500 | 14 % |
| Year 4 | 7,0 % | 7 500 | 14 % |
| Year 5 | 5,6 % | 7 500 | 14 % |
| Year 6 | 4,2 % | 7 500 | 14 % |
| Year 7 | 2,8 % | 7 500 | 14 % |
| Year 8 | 1,4 % | 7 500 | 14 % |
| Year 9 and subsequent years | 0 % | no quota | 0 % |

(o)
   customs duties on originating goods provided for in the items in the staging category "4‑EG" in Appendix 2-A-1 shall be eliminated in 5 (five) equal annual stages, and such goods shall be duty-free as of 1 (first) January of year 4 (four). Originating goods classified under tariff lines 04072100 and 04079010 benefiting from the tariff elimination schedule in staging category "4-EG" shall be accompanied by a certificate of compliance with Council Directive No. 1999/74/EC or any equivalent animal welfare official standards. For greater certainty, this paragraph does not entail requirements for all MERCOSUR egg production system. The equivalence to the conditions established by the Council Directive shall be verified either by official certification or by third party certification;

  

(p)
   customs duties on originating goods provided for in the items in the staging category "FP30 %" in the tariff elimination schedule of a Party shall be reduced by 30 % (thirty percent) as of the entry into force of this Agreement;

(q)
   customs duties on originating goods provided for in the items in the staging category "FP50 %" in the tariff elimination schedule of a Party shall be reduced by 50 % (fifty percent) as of the entry into force of this Agreement;

(r)
   customs duties on originating goods provided for in the items in the staging category "50 %" in Appendix 2-A-1 shall be reduced by 50 % (fifty percent) in 5 (five) equal annual stages, and such goods shall be 50 % (fifty percent) of the base rate on 1 January of year 4;

(s)
   The ad valorem component of the customs duties on originating goods provided for in the items in the staging category "0/EP" in Appendix 2-A-1shall be eliminated as of the date of entry into force of this Agreement; the tariff elimination shall apply to the ad valorem duty only; the specific duty on originating goods triggered in a situation where the import price falls below the entry price shall be maintained;

(t)
   The ad valorem component of the customs duties on originating goods provided for in the items in the staging category "7/EP" in Appendix 2-A-1 shall be eliminated in 8 (eight) equal annual stages as of the date of entry into force of this Agreement; the tariff elimination shall apply to the ad valorem duty only; the specific duty on originating goods triggered in a situation where the import price falls below the entry price shall be maintained;

(u)
   The ad valorem component of the customs duties on originating goods provided for in the items in the staging category "10/EP" in Appendix 2-A-1 shall be eliminated in 11 (eleven) equal annual stages as of the date of entry into force of this Agreement; the tariff elimination shall apply to the ad valorem duty only; the specific duty on originating goods triggered in a situation where the import price falls below the entry price shall be maintained;

(v)
   Customs duties on originating goods provided for in the items in the staging category "E" in the tariff elimination schedule of a Party are excluded from tariff preferences and shall remain at the base rate of customs duty set out in that Party's Schedule;

(w)
   Customs duties on originating goods provided for in the item in the staging category "BA" in Appendix 2-A-1 shall be 75 (seventy-five) EUR/metric tonne as of the entry into force of this Agreement;

(x)
   The ad valorem component of the customs duties on originating goods provided for in the items in the staging category "0 + 10 EA / OS ≥ 70 %" in Appendix 2-A-1 shall be eliminated as of the date of entry into force of this Agreement; the specific duty component (agricultural component) for products containing less than 70 % (seventy percent) of sugar shall be eliminated in 11 (eleven) equal annual stages as of the entry into force of this Agreement, and such goods shall be duty-free on 1 January of year 10; tariff-rate quota (hereinafter referred to as "TRQ") of OS applies for products with a sugar content equal or above 70 % (seventy percent) of net weight; and

  

(y)
   Customs duties on originating goods provided for in the items in the staging "10 / OS ≥ 70 %" in Appendix 2-A-1 containing less than 70 % (seventy percent) of sugar shall be eliminated in 11 (eleven) equal annual stages, and such goods shall be duty-free on 1 January of year 10; TRQ of OS applies for products containing a sugar content equal or above 70 % (seventy percent) of net weight.

7.
   For the purposes of the elimination of customs duties in accordance with paragraph 4 of this Annex, interim staged duty rates shall be rounded down at least to the nearest 10th (tenth) of a percentage point or, if the rate of duty is expressed in monetary units, at least to the nearest 0,01 (zero point zero one) of the official monetary unit of the Party.

8.
   Customs duties on originating goods classified under the tariff lines indicated as TRQ (TRQ‑XY) in column "Staging Category" in the tariff elimination schedule of a Party shall be governed by the terms of the TRQ for that specific tariff item, as set out in Sections B and C of this Annex, beginning on the date of entry into force of this Agreement. Section B of this Annex sets out the TRQ that the European Union shall apply upon the date of entry into force of this Agreement to certain originating goods of MERCOSUR. Section C of this Annex sets out the TRQ that MERCOSUR shall apply upon the date of entry into force of this Agreement of certain originating goods of the European Union.

9.
   For the purposes of the quotas set out in Sections B and C of this Annex and in paragraphs 6 (h), (l), (m) and (n) of this Section, if the entry into force of this Agreement corresponds to a date after 1 January and before 31 December of the same calendar year, the in-quota quantity shall be pro-rated on a proportional basis for the remainder of that calendar year. Thereafter, a Party shall make available the entire yearly quota quantity established in accordance with this Annex to quota applicants beginning on the first day of each TRQ year.

  

10.
   For the purposes of Sections B and C of this Annex, the term "metric tonnes" is abbreviated as "MT".

11.
   The product or products covered by each TRQ set out in Section B of this Annex are informally identified in the title to the paragraph setting out the TRQ. These titles are included solely to assist readers in understanding this Annex and shall not alter or supersede the coverage established through the identification of covered tariff items in the EU's Tariff and Statistical Nomenclature and in the Common Customs Tariff (TARIC).

12.
   The product or products covered by each TRQ set out in Section C of this Annex are informally identified in the title to the paragraph setting out the TRQ. These titles are included solely to assist readers in understanding this Annex and shall not alter or supersede the coverage established through the identification of covered tariff items in the NCM 2012.

  

SECTION B

TARIFF RATE QUOTAS OF THE EUROPEAN UNION

1.
   Tariff rate quota for fresh beef

(a)
   Originating goods marked with the notation "TRQ-BF1" in Appendix 2-A-1 and listed in point (d) shall be subject to an in-quota tariff rate of 7,5 % in the following aggregate quantities:

|  |  |
| --- | --- |
| Year | Aggregate annual quantity   (MT – carcass weight equivalent) |
| 0 | 9 075 |
| 1 | 18 150 |
| 2 | 27 225 |
| 3 | 36 300 |
| 4 | 45 375 |
| 5 and each subsequent year | 54 450 |

(b)
   Originating goods entered in excess of the aggregate quantities set out in point (a) of this paragraph shall be subject to the base rate of the customs duty set out in Appendix 2-A-1.

(c)
   When calculating quantities imported under this TRQ, the conversion factors set out in Section E of this Annex shall be used to convert product weight to carcass weight equivalent.

(d)
   This paragraph applies to originating goods classified in the following tariff items: 0201 10 00, 0201 20 20, 0201 20 30, 0201 20 50, 0201 20 90, 0201 30 00 and 0206 10 95.

2.
   High-quality fresh, chilled and frozen meat of bovine animals

Originating goods that are exported from Argentina, Brazil, Paraguay and Uruguay, and that are imported into the European Union under the European Union's existing 4 (four) WTO tariff quotas for high-quality fresh, chilled and frozen meat of bovine animals covered by CN tariff headings ex 0201 and ex 0202 and for products covered by CN tariff lines ex 0206 10 95 and ex 0206 29 91, as set out in Article 42 and Annex VIII of Commission Implementing Regulation (EU) 2020/761 of 17 December 2019
[3](#footnote3)
 with quota order numbers 09.4450, 09.4452, 09.4453 and 09.4455, shall be duty-free on the date this Agreement enters into force.

3.
   Tariff rate quota for frozen beef, including for processing

(a)
   Originating goods marked with the notation "TRQ-BF2" in Appendix 2-A-1 and listed in point (d) of this paragraph shall be subject to an in-quota tariff rate of 7,5 % (seven point five percent) in the following aggregate annual quantities:

|  |  |
| --- | --- |
| Year | Aggregate annual quantity   (MT – carcass weight equivalent) |
| 0 | 7 425 |
| 1 | 14 850 |
| 2 | 22 275 |
| 3 | 29 700 |
| 4 | 37 125 |
| 5 and each subsequent year | 44 550 |

  

(b)
   Originating goods entered in excess of the aggregate quantities set out in point (a) of this paragraph shall be subject to the base rate of the customs duty set out in Appendix 2-A-1.

(c)
   When calculating quantities imported under this TRQ, the conversion factors set out in Section E shall be used to convert product weight to carcass weight equivalent.

(d)
   This paragraph applies to originating goods classified in the following tariff items: 0202 10 00, 0202 20 10, 0202 20 30, 0202 20 50, 0202 20 90, 0202 30 10, 0202 30 50, 0202 30 90, 0206 29 91, 0210 20 10, 0210 20 90, 0210 99 51, 0210 99 90, 1602 50 10 and 1602 90 61.

4.
   Tariff rate quota for fresh and chilled, frozen and prepared pigmeat

(a)
   Originating goods that are exported from Argentina, Brazil, Paraguay and Uruguay marked with the notation "TRQ-PK" in Appendix 2-A-1 and listed in point (e) of this paragraph shall be subject to an in-quota tariff rate of 83 EUR per metric tonne in the following aggregate annual quantities:

|  |  |
| --- | --- |
| Year | Aggregate annual quantity   (MT – carcass weight equivalent) |
| 0 | 4 167 |
| 1 | 8 333 |
| 2 | 12 500 |
| 3 | 16 667 |
| 4 | 20 833 |
| 5 and each subsequent year | 25 000 |

(b)
   In addition to the quota set out in point (a), originating goods from Paraguay marked with the notation "TRQ-PK" in Appendix 2-A-1 and listed in point (e) of this paragraph shall be duty-free as of the date of entry into force of this Agreement in the annual quantity of 1 500 metric tonnes.

(c)
   Originating goods entered in excess of the aggregate quantities set out in points (a) and (b) of this paragraph shall be subject to the base rate of the customs duty set out in Appendix 2-A-1.

(d)
   When calculating quantities imported under this TRQ, the conversion factors set out in Section E shall be used to convert product weight to carcass weight equivalent.

(e)
   This paragraph applies to originating goods classified in the following tariff items: 0203 11 10, 0203 12 11, 0203 12 19, 0203 19 11, 0203 19 13, 0203 19 15, 0203 19 55, 0203 19 59, 0203 21 10, 0203 22 11, 0203 22 19, 0203 29 11, 0203 29 13, 0203 29 15, 0203 29 55, 0203 29 59, 0210 11 11, 0210 11 19, 0210 11 31, 0210 11 39, 0210 12 11, 0210 12 19, 0210 19 10, 0210 19 20, 0210 19 30, 0210 19 40, 0210 19 50, 0210 19 60, 0210 19 70, 0210 19 81, 0210 19 89, 0210 99 41, 0210 99 49, 1602 41 10, 1602 42 10, 1602 49 11, 1602 49 13, 1602 49 15, 1602 49 19, 1602 49 30, 1602 49 50 and 1602 90 51.

  

5.
   Tariff rate quota for boneless poultry meat, including poultry preparations

(a)
   Originating goods marked with the notation "TRQ-PY 1" in Appendix 2-A-1 and listed in point (d) of this paragraph shall be duty-free in the following aggregate annual quantities:

|  |  |
| --- | --- |
| Year | Aggregate annual quantity  (MT – carcass weight equivalent) |
| 0 | 15 000 |
| 1 | 30 000 |
| 2 | 45 000 |
| 3 | 60 000 |
| 4 | 75 000 |
| 5 and each subsequent year | 90 000 |

(b)
   Originating goods entered in excess of the aggregate quantities set out in point (a) of this paragraph shall be subject to the base rate of the customs duty set out in Appendix 2-A-1.

(c)
   When calculating quantities imported under this TRQ, the conversion factors set out in Section E shall be used to convert product weight to carcass weight equivalent.

(d)
   This paragraph applies to originating goods classified in the following tariff items: 0207 13 10, 0207 13 99, 0207 14 10, 0207 14 99, 0207 26 10, 0207 26 99, 0207 27 10, 0207 27 99, 0207 44 10, 0207 45 10, 0207 54 10, 0207 55 10, 0207 60 10, 0210 92 91, 0210 99 39, 1602 31 11, 1602 31 19, 1602 31 80, 1602 32 11, 1602 32 19, 1602 32 30, 1602 32 90, 1602 39 21, 1602 39 29 and 1602 39 85.

6.
   Tariff rate quota for bone-in poultry meat

(a)
   Originating goods marked with the notation "TRQ-PY 2" in Appendix 2-A-1 and listed in point (d) of this paragraph shall be duty-free in the following aggregate annual quantities:

|  |  |
| --- | --- |
| Year | Aggregate annual quantity   (MT – carcass weight equivalent) |
| 0 | 15 000 |
| 1 | 30 000 |
| 2 | 45 000 |
| 3 | 60 000 |
| 4 | 75 000 |
| 5 and each subsequent year | 90 000 |

(b)
   Originating goods entered in excess of the aggregate quantities set out in point (a) of this paragraph shall be subject to the base rate of the customs duty set out in Appendix 2-A-1.

(c)
   When calculating quantities imported under this TRQ, the conversion factors set out in Section E shall be used to convert product weight to carcass weight equivalent.

  

(d)
   This paragraph applies to originating goods classified in the following tariff items: 0207 11 10, 0207 11 30, 0207 11 90, 0207 12 10, 0207 12 90, 0207 13 20, 0207 13 30, 0207 13 40, 0207 13 50, 0207 13 60, 0207 13 70, 0207 14 20, 0207 14 30, 0207 14 40, 0207 14 50, 0207 14 60, 0207 14 70, 0207 24 10, 0207 24 90, 0207 25 10, 0207 25 90, 0207 26 20, 0207 26 30, 0207 26 40, 0207 26 50, 0207 26 60, 0207 26 70, 0207 26 80, 0207 27 20, 0207 27 30, 0207 27 40, 0207 27 50, 0207 27 60, 0207 27 70, 0207 27 80, 0207 41 20, 0207 41 30, 0207 41 80, 0207 42 30, 0207 42 80, 0207 44 21, 0207 44 31, 0207 44 41, 0207 44 51, 0207 44 61, 0207 44 71, 0207 44 81, 0207 44 99, 0207 45 21, 0207 45 31, 0207 45 41, 0207 45 51, 0207 45 61, 0207 45 71, 0207 45 81, 0207 45 99, 0207 51 10, 0207 51 90, 0207 52 10, 0207 52 90, 0207 54 21, 0207 54 31, 0207 54 41, 0207 54 51, 0207 54 61, 0207 54 71, 0207 54 81, 0207 54 99, 0207 55 21, 0207 55 31, 0207 55 41, 0207 55 51, 0207 55 61, 0207 55 71, 0207 55 81, 0207 55 99, 0207 60 05, 0207 60 21, 0207 60 31, 0207 60 41, 0207 60 51, 0207 60 61, 0207 60 81, 0207 60 99 and 0209 90 00.

7.
   Tariff rate quota for milk powders

(a)
   Originating goods marked with the notation "TRQ-MP" in Appendix 2-A-1 and listed in point (c) of this paragraph shall be subject to the following in-quota tariff rates in the following aggregate quantities:

|  |  |  |
| --- | --- | --- |
| Year | Aggregate annual quantity   MT | In-quota tariff rate   (preference on the base rate) |
| 0 | 1 000 | 10 % |
| 1 | 2 000 | 20 % |
| 2 | 3 000 | 30 % |
| 3 | 4 000 | 40 % |
| 4 | 5 000 | 50 % |
| 5 | 6 000 | 60 % |
| 6 | 7 000 | 70 % |
| 7 | 8 000 | 80 % |
| 8 | 9 000 | 90 % |
| 9 | 9 500 | 95 % |
| 10 and each subsequent year | 10 000 | 100 % |

(b)
   Originating goods entered in excess of the aggregate quantity set out in point (a) of this paragraph shall be subject to the base rate of the customs duty set out in Appendix 2‑A‑1.

(c)
   This paragraph applies to originating goods classified in the following tariff items: 0402 10 11, 0402 10 19, 0402 10 91, 0402 10 99, 0402 21 11, 0402 21 18, 0402 21 91, 0402 21 99, 0402 29 11, 0402 29 15, 0402 29 19, 0402 29 91 and 0402 29 99.

  

8.
   Tariff rate quota for cheese

(a)
   Originating goods marked with the notation "TRQ-CE" in Appendix 2-A-1 and listed in point (c) of this paragraph shall be subject to the following in-quota tariff rates in the following aggregate quantities:

|  |  |  |
| --- | --- | --- |
| Year | Aggregate annual quantity   MT | In-quota tariff rate   (preference on the base rate) |
| 0 | 3 000 | 10 % |
| 1 | 6 000 | 20 % |
| 2 | 9 000 | 30 % |
| 3 | 12 000 | 40 % |
| 4 | 15 000 | 50 % |
| 5 | 18 000 | 60 % |
| 6 | 21 000 | 70 % |
| 7 | 24 000 | 80 % |
| 8 | 27 000 | 90 % |
| 9 | 28 500 | 95% |
| 10 and each subsequent year | 30 000 | 100 % |

(b)
   Originating goods entered in excess of the aggregate quantity set out in point (a) of this paragraph shall be subject to the base rate of the customs duty set out in Appendix 2‑A‑1.

  

(c)
   This paragraph applies to originating goods classified in the following tariff items: ex 0406 10 20 fresh cheese of a fat content not exceeding 40 % except mozzarella, 0406 10 80, 0406 20 10, 0406 20 90, 0406 30 10, 0406 30 31, 0406 30 39, 0406 30 90, 0406 40 10, 0406 40 50, 0406 40 90, 0406 90 01, 0406 90 13, 0406 90 15, 0406 90 17, 0406 90 18, 0406 90 19, 0406 90 21, 0406 90 23, 0406 90 25, 0406 90 27, 0406 90 29, 0406 90 32, 0406 90 35, 0406 90 37, 0406 90 39, 0406 90 50, 0406 90 61, 0406 90 63, 0406 90 69, 0406 90 73, 0406 90 75, 0406 90 76, 0406 90 78, 0406 90 79, 0406 90 81, 0406 90 82, 0406 90 84, 0406 90 85, 0406 90 86, 0406 90 87, 0406 90 88, 0406 90 93 and 0406 90 99.

9.
   Tariff rate quota for infant formula

(a)
   Originating goods marked with the notation "TRQ-IF" in Appendix 2-A-1 and listed in point (c) of this paragraph shall be subject to the following in-quota tariff rates in the following aggregate quantities:

|  |  |  |
| --- | --- | --- |
| Year | Aggregate annual quantity   MT | In-quota tariff rate   (preference on the base rate) |
| 0 | 500 | 10 % |
| 1 | 1 000 | 20 % |
| 2 | 1 500 | 30 % |
| 3 | 2 000 | 40 % |
| 4 | 2 500 | 50 % |
| 5 | 3 000 | 60 % |
| 6 | 3 500 | 70 % |
| 7 | 4 000 | 80 % |
| 8 | 4 500 | 90 % |
| 9 | 4 750 | 95 % |
| 10 and each subsequent year | 5 000 | 100 % |

  

(b)
   Originating goods entered in excess of the aggregate quantity set out in point (a) of this paragraph shall be subject to the base rate of the customs duty set out in Appendix 2‑A‑1.

(c)
   This paragraph applies to originating goods classified in the following tariff item: 1901 10 00.

10.
   Tariff rate quota for maize and sorghum

(a)
   Originating goods marked with the notation "TRQ-ME" in Appendix 2-A-1 and listed in point (c) of this paragraph shall be duty-free in the following aggregate annual quantities:

|  |  |
| --- | --- |
| Year | Aggregate annual quantity   MT |
| 0 | 166 667 |
| 1 | 333 333 |
| 2 | 500 000 |
| 3 | 666 667 |
| 4 | 833 333 |
| 5 and each subsequent year | 1 000 000 |

(b)
   Originating goods entered in excess of the aggregate quantity set out in point (a) of this paragraph shall be subject to the base rate of the customs duty set out in Appendix 2‑A‑1.

(c)
   This paragraph applies to originating goods classified in the following tariff items: 1005 10 90, 1005 90 00, 1007 10 90 and 1007 90 00.

  

11.
   Tariff rate quota for rice

(a)
   Originating goods marked with the notation "TRQ-RE" in Appendix 2-A-1 and listed in point (c) of this paragraph shall be duty-free in the following aggregate annual quantities:

|  |  |
| --- | --- |
| Year | Aggregate annual quantity  MT |
| 0 | 10 000 |
| 1 | 20 000 |
| 2 | 30 000 |
| 3 | 40 000 |
| 4 | 50 000 |
| 5 and each subsequent year | 60 000 |

(b)
   Originating goods entered in excess of the aggregate quantity set out in point (a) of this paragraph shall be subject to the base rate of the customs duty set out in Appendix 2‑A‑1.

(c)
   This paragraph applies to originating goods classified in the following tariff items: 1006 10 21, 1006 10 23, 1006 10 25, 1006 10 27, 1006 10 92, 1006 10 94, 1006 10 96, 1006 10 98, 1006 20 11, 1006 20 13, 1006 20 15, 1006 20 17, 1006 20 92, 1006 20 94, 1006 20 96, 1006 20 98, 1006 30 21, 1006 30 23, 1006 30 25, 1006 30 27, 1006 30 42, 1006 30 44, 1006 30 46, 1006 30 48, 1006 30 61, 1006 30 63, 1006 30 65, 1006 30 67, 1006 30 92, 1006 30 94, 1006 30 96 and 1006 30 98.

  

12.
   Tariff rate quotas for sugar for refining

(a)
   Originating goods from Brazil marked with the notation "TRQ-SR" in Appendix 2-A-1 which are imported into the European Union under the European Union's existing WTO tariff quota for sugar for refining as set out in Commission Regulation (EU) 2020/761 of 17 December 2019
[4](#footnote4)
 with an order number of 09.4318 shall be duty-free as of the date of entry into force of this Agreement in the aggregate annual quantity of 180 000 metric tonnes. This commitment shall apply irrespective of any modification or withdrawal of concessions by the European Union affecting that tariff quota in the WTO.

(b)
   Originating goods from Brazil marked with the notation "TRQ-SR" in Appendix 2-A-1 which are imported into the European Union under the European Union's existing WTO tariff quota for sugar for refining as set out in Commission Regulation (EC) No 891/2009 of 25 September 2009 under order number 09.4318 in excess of the aggregate quantities set out in point (a) of this paragraph shall be subject to the the rate set out in Commission Regulation (EC) No 891/2009 of 25 September 2009, namely 98 (ninety-eight) EUR/metric tonne.

(c)
   Originating goods from Brazil marked with the notation "TRQ-SR" in Appendix 2-A-1 listed in point (g) of this paragraph which are imported into the European Union under a regime other than the European Union's existing WTO tariff quota for sugar for refining set out in Commission Regulation (EC) No 891/2009 of 25 September 2009 shall be subject to the base rate of the customs duty set out in Appendix 2-A-1.

  

(d)
   Originating goods from Paraguay marked with the notation "TRQ-SR" in Appendix 2‑A‑1 and listed in point (g) of this paragraph shall be duty-free as of the date of entry into force of this Agreement in the aggregate annual quantity of 10 000 metric tonnes.

(e)
   Originating goods from Paraguay entered in excess of the aggregate quantities set out in point (d) shall be subject to the base rate of the customs duty set out in Appendix 2-A-1.

(f)
   Originating goods from Argentina and Uruguay marked with the notation "TRQ-SR" in Appendix 2-A-1 and listed in point (g) of this paragraph shall be subject to the base rate of the customs duty set out in Appendix 2-A-1.

(g)
   This paragraph applies to originating goods classified in the following tariff items: 1701 13 10 and 1701 14 10.

13.
   Tariff rate quota for other sugars

(a)
   Originating goods marked with the notation "TRQ-OS" in Appendix 2-A-1 and listed in point (c) of this paragraph shall be subject to a 50 % tariff preference on the base rate in the aggregate annual quantity of 2 000 metric tonnes.

(b)
   Originating goods entered in excess of the aggregate quantities set out in point (a) of this paragraph shall be subject to the base rate of the customs duty set out in Appendix 2-A-1.

  

(c)
   This paragraph applies to originating goods classified in the following tariff items: 1702 30 10, 1702 30 50, 1702 30 90, 1702 40 10, 1702 40 90, 1702 50 00, 1702 60 10, 1702 60 95, 1702 90 30, 1702 90 50, 1702 90 71, 1702 90 75, 1702 90 79, 1702 90 95, 1806 10 30 and 1806 10 90.

14.
   Tariff rate quota for eggs

(a)
   Originating goods marked with the notation "TRQ-EG1" in Appendix 2-A-1 and listed in point (d) of this paragraph shall be duty-free in the years and aggregate quantities specified below.

|  |  |
| --- | --- |
| Year | Aggregate annual quantity   (MT – egg equivalent) |
| 0 | 500 |
| 1 | 1 000 |
| 2 | 1 500 |
| 3 | 2 000 |
| 4 | 2 500 |
| 5 and each subsequent year | 3 000 |

(b)
   Originating goods entered in excess of the aggregate quantities set out in point (a) of this paragraph shall be subject to the base rate of the customs duty set out in Appendix 2-A-1.

(c)
   When calculating quantities imported under this TRQ, the conversion factors set out in Section E of this Annex shall be used to convert product weight to egg equivalent.

(d)
   This paragraph applies to originating goods classified in the following tariff items: 0408 11 80, 0408 19 81, 0408 19 89, 0408 91 80 and 0408 99 80.

  

15.
   Tariff rate quota for egg albumins

(a)
   Originating goods marked with the notation "TRQ-EG2" in Appendix 2-A-1 and listed in point (d) of this paragraph shall be duty-free in the following years and aggregate quantities:

|  |  |
| --- | --- |
| Year | Aggregate annual quantity  (MT – egg equivalent) |
| 0 | 500 |
| 1 | 1 000 |
| 2 | 1 500 |
| 3 | 2 000 |
| 4 | 2 500 |
| 5 and each subsequent year | 3 000 |

(b)
   Originating goods entered in excess of the aggregate quantities set out in point (a) of this paragraph shall be subject to the base rate of the customs duty set out in Appendix 2-A-1.

(c)
   When calculating quantities imported under this TRQ, the conversion factors set out in Section E of this Annex shall be used to convert product weight to egg equivalent.

(d)
   This paragraph applies to originating goods classified in the following tariff items: 3502 11 90 and 3502 19 90.

  

16.
   Tariff rate quota for honey

(a)
   Originating goods marked with the notation "TRQ-HY" in Appendix 2-A-1 and listed in point (c) of this paragraph shall be duty-free in the following aggregate annual quantities:

|  |  |
| --- | --- |
| Year | Aggregate annual quantity   (MT) |
| 0 | 7 500 |
| 1 | 15 000 |
| 2 | 22 500 |
| 3 | 30 000 |
| 4 | 37 500 |
| 5 and each subsequent year | 45 000 |

(b)
   Originating goods entered in excess of the aggregate quantities set out in point (a) of this paragraph shall be subject to the base rate of the customs duty set out in Appendix 2-A-1.

(c)
   This paragraph applies to originating goods classified in the following tariff item: 0409 00 00.

17.
   Tariff rate quota for rum and other spirits obtained by distilling fermented sugar-cane products

(a)
   Originating goods marked with the notation "TRQ-RM" in Appendix 2-A-1 and listed in point (c) of this paragraph shall be duty-free in the following aggregate annual quantities:

|  |  |
| --- | --- |
| Year | Aggregate annual quantity   (MT-pure alcohol equivalent) |
| 0 | 400 |
| 1 | 800 |
| 2 | 1 200 |
| 3 | 1 600 |
| 4 | 2 000 |
| 5 and each subsequent year | 2 400 |

(b)
   Originating goods entered in excess of the aggregate quantities set out in point (a) of this paragraph shall be subject to the base rate of the customs duty set out in Appendix 2-A-1.

(c)
   This paragraph applies to originating goods classified in the following tariff items: 2208 40 51 and 2208 40 99.

18.
   Tariff rate quota for sweetcorn

(a)
   Originating goods marked with the notation "TRQ-SC" in Appendix 2-A-1 and listed in point (c) of this paragraph shall be duty-free in the aggregate annual quantities of 1 000 metric tonnes.

  

(b)
   Originating goods entered in excess of the aggregate quantities set out in point (a) of this paragraph shall be subject to the base rate of the customs duty set out in Appendix 2-A-1.

(c)
   This paragraph applies to originating goods classified in the following tariff items: 2001 90 30, 2004 90 10 and 2005 80 00.

19.
   Tariff rate quota for maize starch and manioc starch

(a)
   Originating goods marked with the notation "TRQ-SH1" in Appendix 2-A-1 and listed in point (c) of this paragraph shall be subject to an in-quota tariff rate of 50 % on the base rate in the aggregate annual quantities of 1 500 metric tonnes.

(b)
   Originating goods entered in excess of the aggregate quantities set out in point (a) of this paragraph shall be subject to the base rate of the customs duty set out in Appendix 2-A-1.

(c)
   This paragraph applies to originating goods classified in the following tariff items: 1108 12 00 and 1108 14 00.

  

20.
   Tariff rate quota for starch derivatives

(a)
   Originating goods marked with the notation "TRQ-SH2" in Appendix 2-A-1 and listed in point (c) of this paragraph shall be duty-free in the following aggregate annual quantities:

|  |  |
| --- | --- |
| Year | Aggregate annual quantity   (MT) |
| 0 | 100 |
| 1 | 200 |
| 2 | 300 |
| 3 | 400 |
| 4 | 500 |
| 5 and each subsequent year | 600 |

(b)
   Originating goods entered in excess of the aggregate quantities set out in point (a) of this paragraph shall be subject to the base rate of the customs duty set out in Appendix 2-A-1.

(c)
   This paragraph applies to originating goods classified in the following tariff items: 2905 43 00, 2905 44 11, 2905 44 19, 2905 44 91, 2905 44 99, 3505 10 10, 3505 10 90, 3824 60 11, 3824 60 19, 3824 60 91 and 3824 60 99.

  

21.
   Tariff rate quota for ethanol

(a)
   Originating goods marked with the notation "TRQ-EL" in Appendix 2-A-1 and listed in point (d) shall be subject to the in-quota tariff rate in point (b) of this paragraph in the following years and aggregate quantities, except for a duty-free portion of the total aggregate quantity in each year being reserved for a specific use for the chemical industry
[5](#footnote5)
:

|  |  |  |  |
| --- | --- | --- | --- |
| Year | Aggregate annual quantity   (MT)  All uses | Aggregate annual quantity    (MT)  Specific use: for the chemical industry | Total aggregate annual quantity    (MT) |
| 0 | 33 333 | 75 000 | 108 333 |
| 1 | 66 667 | 150 000 | 216 667 |
| 2 | 100 000 | 225 000 | 325 000 |
| 3 | 133 333 | 300 000 | 433 333 |
| 4 | 166 667 | 375 000 | 541 667 |
| 5 and each subsequent year | 200 000 | 450 000 | 650 000 |

  

(b)
   For the quota for all usages the in-quota duty for the undenatured ethyl alcohol imported under subheading 2207.10 and tariff items 2208.90.91 and 2208.90.99 shall be 6,4 (six point four) EUR/hl, and the in-quota duty for the denatured ethyl alcohol imported under subheading 2207.20 shall be 3,4 (three point four) EUR/hl. For the quota for specific use for the chemical industry the in-quota duty shall be 0 (zero).

(c)
   Originating goods entered in excess of the aggregate quantities set out in point (a) of this paragraph shall be subject to the base rate of the customs duty set out in Appendix 2-A-1.

(d)
   This paragraph applies to originating goods classified in the following tariff items: 2207 10 00, 2207 20 00, 2208 90 91 and 2208 90 99.

22.
   Tariff rate quota for garlic

(a)
   Originating goods marked with the notation "TRQ-GC" in Appendix 2-A-1 and listed in point (c) of this paragraph shall be subject to the following in-quota tariff rates in the following aggregate quantities:

|  |  |  |
| --- | --- | --- |
| Year | Aggregate annual quantity   MT | In-quota tariff rate   (preference on the base rate) |
| 0 | 1 875 | 30 % |
| 1 | 3 750 | 40 % |
| 2 | 5 625 | 50 % |
| 3 | 7 500 | 60 % |
| 4 | 9 375 | 70 % |
| 5 | 11 250 | 80 % |
| 6 | 13 125 | 90 % |
| 7 and each subsequent year | 15 000 | 100 % |

  

(b)
   Originating goods entered in excess of the aggregate quantities set out in point (a) of this paragraph shall be subject to the base rate of the customs duty set out in Appendix 2-A-1.

(c)
   This paragraph applies to originating goods classified in the following tariff item: 0703 20 00.

23.
   Tariff rate quota for biodiesel

(a)
   Originating goods from Paraguay marked with the notation "TRQ-BD" in Appendix 2‑A‑1 and listed in point (d) of this paragraph shall be duty-free as of the date of entry into force of this Agreement in the aggregate annual quantity of 50 000 metric tonnes.

(b)
   Originating goods from Paraguay entered in excess of the aggregate quantities set out in point (a) of this paragraph shall be subject to the customs duty set out in in paragraph (c) of this paragraph.

(c)
   Customs duties on originating goods marked with the notation "TRQ-BD" in Appendix 2-A-1 and listed in point (d) of this paragraph shall be eliminated in 11 (eleven) equal annual stages, and such goods shall be duty-free on 1 January of year 10.

(d)
   This paragraph applies to originating goods classified in the following tariff items: 3826 00 10 and 3826 00 90.

  

SECTION C

TARIFF RATE QUOTAS OF MERCOSUR

1.
   Tariff rate quota for skimmed milk powder, milk powder and whole milk powder

(a)
   Originating goods marked with the notation "TRQ-1" in Appendix 2-A-2 and listed in point (c) of this paragraph shall be subject to the following in-quota tariff rates in the following aggregate quantities:

|  |  |  |
| --- | --- | --- |
| Year | Aggregate annual quantity   MT | In-quota tariff rate   (preference on the base rate) |
| 0 | 1 000 | 10 % |
| 1 | 2 000 | 20 % |
| 2 | 3 000 | 30 % |
| 3 | 4 000 | 40 % |
| 4 | 5 000 | 50 % |
| 5 | 6 000 | 60 % |
| 6 | 7 000 | 70 % |
| 7 | 8 000 | 80 % |
| 8 | 9 000 | 90 % |
| 9 | 9 500 | 95 % |
| 10 and each subsequent year | 10 000 | 100 % |

(b)
   Originating goods entered in excess of the aggregate quantities set out in point (a) of this paragraph shall be subject to the base rate of the customs duty set out in Appendix 2-A-2.

  

(c)
   This paragraph applies to originating goods classified in the following tariff items: 04021010, 04021090, 04022110, 04022120, 04022130, 04022910, 04022920 and 04022930.

2.
   Tariff rate quota for cheese

(a)
   Originating goods marked with the notation "TRQ-2" in Appendix 2-A-2 and listed in point (c) of this paragraph shall be subject to the following in-quota tariff rates in the following aggregate quantities:

|  |  |  |
| --- | --- | --- |
| Year | Aggregate annual quantity  MT | In-quota tariff rate   (preference on the base rate) |
| 0 | 3 000 | 10 % |
| 1 | 6 000 | 20 % |
| 2 | 9 000 | 30 % |
| 3 | 12 000 | 40 % |
| 4 | 15 000 | 50 % |
| 5 | 18 000 | 60 % |
| 6 | 21 000 | 70 % |
| 7 | 24 000 | 80 % |
| 8 | 27 000 | 90 % |
| 9 | 28 500 | 95 % |
| 10 and each subsequent year | 30 000 | 100 % |

(b)
   Originating goods entered in excess of the aggregate quantity set out in point (a) of this paragraph shall be subject to the base rate of the customs duty set out in Appendix 2‑A‑2.

  

(c)
   This paragraph applies to originating goods classified in the following tariff items: 040610 (except 0406 10 10), 040620, 040630, 040640 and 040690.

(d)
   The quota shall be administered on a first-come-first-served basis.

3.
   Tariff rate quota for infant formula

(a)
   Originating goods marked with the notation "TRQ-3" in Appendix 2-A-2 and listed in point (c) of this paragraph shall be subject to the following in-quota tariff rates in the following aggregate annual quantities:

|  |  |  |
| --- | --- | --- |
| Year | Aggregate annual quantity  MT | In-quota tariff rate   (preference on the base rate) |
| 0 | 500 | 10 % |
| 1 | 1 000 | 20 % |
| 2 | 1 500 | 30 % |
| 3 | 2 000 | 40 % |
| 4 | 2 500 | 50 % |
| 5 | 3 000 | 60 % |
| 6 | 3 500 | 70 % |
| 7 | 4 000 | 80 % |
| 8 | 4 500 | 90 % |
| 9 | 4 750 | 95 % |
| 10 and each subsequent year | 5 000 | 100 % |

(b)
   Originating goods entered in excess of the aggregate quantity set out in point (a) of this paragraph shall be subject to the base rate of the customs duty set out in Appendix 2‑A‑2.

  

(c)
   The aggregate quota quantity of originating goods from the EU classified under the following tariff lines: 19011010, 19011020 and 19011090.

4.
   Tariff rate quota for garlic

(a)
   Originating goods marked with the notation "TRQ-4" in Appendix 2-A-2 and listed in point (c) of this paragraph shall be subject to the following in-quota tariff rates in the following aggregate quantities:

|  |  |  |
| --- | --- | --- |
| Year | Aggregate annual quantity  MT | In-quota tariff rate  (preference on the base rate) |
| 0 | 1 875 | 30 % |
| 1 | 3 750 | 40 % |
| 2 | 5 625 | 50 % |
| 3 | 7 500 | 60 % |
| 4 | 9 375 | 70 % |
| 5 | 11 250 | 80 % |
| 6 | 13 125 | 90 % |
| 7 and each subsequent year | 15 000 | 100 % |

(b)
   Originating goods entered in excess of the aggregate quantities set out in point (a) of this paragraph shall be subject to the base rate of the customs duty set out in Appendix 2-A-2.

(c)
   This paragraph applies to originating goods classified in the following tariff item: 07032090.

  

SECTION D

ADMINISTRATION OF TARIFF RATE QUOTAS

1.
   A Party opening TRQs to the other Party as referred to in this Annex shall administer these TRQs in a transparent, objective and non-discriminatory manner in accordance with its laws and regulations.

2.
   The Party opening the TRQs shall make publicly available in a timely and continuous manner all relevant information concerning quota administration, including volume available and eligibility criteria.

3.
   The origin of a product imported under the TRQ shall be established on the basis of rules of origin defined in Chapter 3.

4.
   MERCOSUR may allocate among the Signatory MERCOSUR States the quantities of the TRQ opened by the European Union. In that case MERCOSUR shall notify at least 90 (ninety) days before the beginning of the quota year the details of the allocation for the European Union to implement it. The allocation shall be valid for at least 2 (two) years.

5.
   In cases in which the allocated quantities are not fully used in the course of the quota period, the exporting Party may notify by the end of the 8th (eighth) month to the importing Party a re‑allocation of the unused quantities for the last quarter of the quota period. The importing Party shall implement that re-allocation.

6.
   Upon the request of either Party, the Parties shall conduct consultations regarding the implementation of this Section.

  

SECTION E

CONVERSION FACTORS

1.
   With respect to the TRQs set out in paragraphs 
[1](#_Ref528167966)
, 3, 
[4](#_Ref528168007)
, 
[5](#_Ref528168041)
 and 6 of Section B, the following conversion factors shall be used to convert product weight to carcass weight equivalent:

(a)
   Tariff rate quotas set out in paragraphs 1 and 3 of Section B:

|  |  |  |
| --- | --- | --- |
| Tariff line | Tariff line description    (for illustrative purposes only) | Conversion factor |
| 0201 20 20 | "Compensated" quarters of bovine animals with bone in, fresh or chilled | 100 % |
| 0201 20 30 | Unseparated or separated forequarters of bovine animals, with bone in, fresh or chilled | 100 % |
| 0201 20 50 | Unseparated or separated hindquarters of bovine animals, with bone in, fresh or chilled | 100 % |
| 0201 20 90 | Fresh or chilled bovine cuts, with bone in (excl. carcases and half-carcases, "compensated quarters", forequarters and hindquarters) | 100 % |
| 0201 30 00 | Fresh or chilled bovine meat, boneless | 130 % |
| 0202 20 10 | Frozen "compensated" bovine quarters, with bone in | 100 % |
| 0202 20 30 | Frozen unseparated or separated bovine forequarters, with bone in | 100 % |
| 0202 20 50 | Frozen unseparated or separated bovine hindquarters, with bone in | 100 % |
| 0202 20 90 | Frozen bovine cuts, with bone in (excl. carcases and half-carcases, "compensated" quarters, forequarters and hindquarters) | 100 % |
| 0202 30 10 | Frozen bovine boneless forequarters, whole or cut in max. 5 pieces, each quarter in 1 block; "compensated" quarters in 2 blocks, one containing the forequarter, whole or cut in max. 5 pieces, and the other the whole hindquarter, excl. the tenderloin, in one piece | 130 % |
| 0202 30 50 | Frozen bovine boneless crop, chuck and blade and brisket cuts | 130 % |
| 0202 30 90 | Frozen bovine boneless meat (excl. forequarters, whole or cut into a maximum of five pieces, each quarter being in a single block "compensated" quarters in two blocks, one of which contains the forequarter, whole or cut into a maximum of five pieces, and the other the whole hindquarter, excl. the tenderloin, in one piece) | 130 % |
| 0206 10 95 | Fresh or chilled bovine thick and thin skirt (excl. for manufacture of pharmaceutical products) | 100 % |
| 0206 29 91 | Frozen bovine thick and thin skirt (excl. for manufacture of pharmaceutical products) | 100 % |
| 0210 20 10 | Meat of bovine animals, salted, in brine, dried or smoked, with bone in | 100 % |
| 0210 20 90 | Boneless meat of bovine animals, salted, in brine, dried or smoked | 135 % |
| 0210 99 51 | Edible thick skirt and thin skirt of bovine animals, salted, in brine, dried or smoked | 100 % |

(b)
   Tariff rate quota set out in paragraph 4 of Section B:

|  |  |  |
| --- | --- | --- |
| Tariff line | Tariff line description    (for illustrative purposes only) | Conversion factor |
| 0203 12 11 | Fresh or chilled with bone in, domestic swine hams and cuts thereof | 100 % |
| ex 0203 19 55 | Fresh or chilled boneless domestic swine hams and cuts thereof | 120 % |
| 0203 22 11 | Frozen bone-in hams and cuts thereof of domestic swine | 100 % |
| ex 0203 29 55 | Frozen boneless domestic swine hams and cuts thereof | 120 % |

  

(c)
   Tariff rate quota set out in paragraph 5 and 6 of Section B:

|  |  |  |
| --- | --- | --- |
| Tariff line | Tariff line description   (for illustrative purposes only) | Conversion factor |
| ex 0207 13 10 | Fresh or chilled boneless cuts of fowls of the species Gallus domesticus, other than fresh or chilled mechanically separated meat of fowls of the species Gallus domesticus obtained by removing meat from flesh-bearing bones after boning or from poultry carcases, using mechanical means resulting in the loss or modification of the muscle fibre structure | 140 % |
| 0207 13 20 | Fresh or chilled halves or quarters of fowls of the species Gallus domesticus | 100 % |
| 0207 13 50 | Fresh or chilled breasts and cuts thereof of fowls of the species Gallus domesticus, with bone in | 110 % |
| 0207 13 60 | Fresh or chilled legs and cuts thereof of fowls of the species Gallus domesticus, with bone in | 100 % |
| 0207 13 70 | Fresh or chilled cuts of fowls of the species Gallus domesticus, with bone in (excl. halves and quarters, whole wings, with or without tips, backs, necks, backs with necks attached, rumps and wing-tips, breasts, legs and parts thereof) | 100 % |
| ex 0207 14 10 | Frozen boneless cuts of fowls of the species Gallus domesticus other than frozen mechanically separated meat of fowls of the species Gallus domesticus obtained by removing meat from flesh-bearing bones after boning or from poultry carcases, using mechanical means resulting in the loss or modification of the muscle fibre structure | 140 % |
| 0207 14 20 | Frozen halves or quarters of fowls of the species Gallus domesticus | 100 % |
| 0207 14 50 | Frozen breasts and cuts thereof of fowls of the species Gallus domesticus, with bone in | 110 % |
| 0207 14 60 | Frozen legs and cuts thereof of fowls of the species Gallus domesticus, with bone in | 100 % |
| 0207 14 70 | Frozen cuts of fowls of the species Gallus domesticus, with bone in (excl. halves or quarters, whole wings, with or without tips, backs, necks, backs with necks attached, rumps and wing-tips, breasts, legs and cuts thereof) | 100 % |
| 0207 27 10 | Frozen boneless cuts of turkeys of the species domesticus | 140 % |
| 1602 32 11 | Uncooked, prepared or preserved meat or meat offal of fowls of the species Gallus domesticus containing ≥ 57 % meat or offal of poultry (excl. sausages and similar products, and preparations of liver) | 80 % |
| 1602 32 19 | Cooked, prepared or preserved meat or meat offal of fowls of the species Gallus domesticus containing ≥ 57 % meat or offal of poultry (excl. sausages and similar products, finely homogenised preparations put up for retail sale as infant food or for dietetic purposes, in containers of a net weight of ≤ 250 g, preparations of liver and meat extracts) | 80 % |
| 1602 32 30 | Prepared or preserved meat or meat offal of fowls of the species Gallus domesticus containing ≥ 25 % but < 57 % of poultry meat or offal (excl. sausages and similar products, finely homogenised preparations put up for retail sale as infant food or for dietetic purposes, in containers of a net weight of ≤ 250 g, preparations of liver and meat extracts) | 45 % |
| 1602 32 90 | Prepared or preserved meat or meat offal of fowls of the species Gallus domesticus (excl. that containing ≥ 25 % meat or offal of poultry, meat or offal of turkeys or guinea fowl, sausages and similar products, finely homogenised preparations put up for retail sale as infant food or for dietetic purposes, in containers of a net weight of ≤ 250 g, preparations of liver and meat extracts and juices) | 35 % |

  

2.
   With respect to the TRQs set out in paragraphs 14 and 15 of Section B, the following conversion factors shall be used to convert product weight to shell egg equivalent:

|  |  |  |
| --- | --- | --- |
| Tariff line | Tariff line description   (for illustrative purposes only) | Conversion factor |
| 0407 11 00 | Fertilised eggs for incubation, of domestic fowls | 100 % |
| 0407 19 19 | Fertilised poultry eggs for incubation (excl. of turkeys, geese and fowls) | 100 % |
| 0408 11 80 | Egg yolks, dried, for human consumption, whether or not containing added sugar or other sweetening matter | 246 % |
| 0408 19 81 | Egg yolks, liquid, suitable for human consumption, whether or not containing added sugar or other sweetening matter | 116 % |
| 0408 19 89 | Egg yolks (other than liquid), frozen or otherwise preserved, suitable for human consumption, whether or not containing added sugar or other sweetening matter (excl. dried) | 116 % |
| 0408 91 80 | Dried birds' eggs, not in shell, whether or not containing added sugar or other sweetening matter, suitable for human consumption (excl. egg yolks) | 452 % |
| 0408 99 80 | Birds' eggs, not in shell, fresh, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter, suitable for human consumption (excl. dried and egg yolks) | 116 % |
| 3502 11 90 | Egg albumin, dried e.g. in sheets, scales, flakes, powder, fit for human consumption | 856 % |
| 3502 19 90 | Egg albumin, fit for human consumption (excl. dried [e.g. in sheets, flakes, crystals, powder]) | 116 % |

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

ANNEX 2-B

EXPORT DUTIES

SECTION A

GENERAL PROVISIONS

1.
   The following categories apply to the elimination, reduction or binding of export duties, taxes or other charges of any kind imposed on, or in connection with, the exportation of goods to the territory of the European Union (hereinafter referred to as "export duties") on goods set out in Section C of this Annex pursuant to Article 2.9 of this Agreement.

(a)
   export duties on goods in staging category "Y5" in export duty schedules set out in Section C of this Annex shall be eliminated in 3 (three) equal annual stages; the first reduction shall take effect on the 1st (first) day of the 4th (fourth) year after the entry into force of this Agreement, and export duties on such goods shall be set at 0 (zero) on the 1st (first) day of the 6th (sixth) year after the entry into force of this Agreement;

(b)
   export duties on goods in staging category "Y10" in the export duty schedules set out in Section C of this Annex shall be bound to 18 % (eighteen percent) on the 1st (first) day of the 5th (fifth) year after the entry into force of this Agreement and be progressively reduced to 14 % (fourteen percent) in linear annual cuts of 1 (one) percentage point starting on the 1st (first) day of the 7th (seventh) year after the entry into force of this Agreement until the beginning of the 10th (tenth) year after the entry into force of this Agreement; and

  

(c)
   on the 1st (first) day of the 4th (fourth) year after the entry into force of this Agreement, export duties on goods in staging category "S" in the export duty schedules set out in Section C of this Annex shall not exceed the base rate set out in those schedules.

2.
   The base rate of export duty and the staging category for determining the interim rate of export duty at each stage of reduction or binding commitment for an item are specified in the export duty schedules set out in Section C of this Annex.

3.
   In the case of amendments to the MERCOSUR export tariff list, commitments made under the export duty schedules set out in Section C of this Annex shall apply based on correspondence of the description of the good, irrespective of its tariff classification.

4.
   Rates of export duties in the interim stages shall be rounded down, at least to the nearest 10th (tenth) of a percentage point.

5.
   If a Signatory MERCOSUR State applies a lower rate of duty, or other fees and charges pursuant to Section C of this Annex on, or in connection with, the exportation of a good, and for as long as it is lower than the rate calculated in accordance with the export duty schedules set out in Section C of this Annex, that lower rate shall apply.

  

SECTION B

SERIOUS IMBALANCES

1.
   Notwithstanding Article 2.9 of this Agreement, in exceptional circumstances, which are justified for relief of serious fiscal imbalances or a sharp and sudden depreciation of the local currency, and which require immediate action, a Signatory MERCOSUR State may, for a limited period of time, introduce new, or raise the level of existing, customs duties imposed on the exportation of goods for which customs duties on exports were in place 31 December 2018.

2.
   Measures referred to in paragraph 1 of this Section shall:

(a)
   be strictly necessary to address the exigencies of the circumstances described under paragraph 1 of this Section;

(b)
   not be applied to the European Union or any other Signatory MERCOSUR State in a less favourable way than to a third country or in a manner which would constitute a disguised restriction on international trade;

(c)
   be triggered only as part of an economic programme entered into to address the circumstances specified in paragraph 1 of this Section;

(d)
   be temporary, proportionate and not more burdensome than necessary to address the situation specified in paragraph 1 of this Section and phased out progressively as those circumstances improve; and

(e)
   be officially proclaimed in a way that ensures that they are applied transparently and that the European Union is informed in a timely manner of the precise conditions of their application, including the intended duration.

3.
   The concerned Signatory MERCOSUR State and the European Union shall, upon the request of the European Union, consult periodically on the application and the timeframe for dismantling of the measures referred to in paragraph 1 of this Section introduced in excess of those included in the export duty schedules set out in Section C.

  

SECTION C

EXPORT DUTY SCHEDULES

SUB-SECTION 1

EXPORT DUTY SCHEDULE OF ARGENTINA

|  |  |  |  |  |
| --- | --- | --- | --- | --- |
| NCM 2012 | Description | Base rate   (%) | Final rate   (%) | Category |
| 12.01.90.00 | Disabled // In bulk, with up to 15 % packaged (Law 21.453) // -Other // Soya beans, whether or not broken: | 18 | 14 | Y10 |
| 12.01.90.00 | Other // In bulk, with up to 15 % packaged (Law 21.453) // -Other // Soya beans, whether or not broken: | 18 | 14 | Y10 |
| 12.01.90.00 | Immediate packing of a net content of 2 kg or less (Resolution 835/05 SAGPyA) // Disabled // More than 15 % packaged (Law 21.453) // -Other // Soya beans, whether or not broken: | 18 | 14 | Y10 |
| 12.01.90.00 | Other // Disabled // More than 15 % packaged (Law 21.453) // -Other // Soya beans, whether or not broken: | 18 | 14 | Y10 |
| 12.01.90.00 | Immediate packing of a net content of 2 kg or less (Resolution 835/05 SAGPyA) // Other // More than 15 % packaged (Law 21.453) // -Other // Soya beans, whether or not broken: | 18 | 14 | Y10 |
| 12.01.90.00 | Other // Other // More than 15 % packaged (Law 21.453) // -Other // Soya beans, whether or not broken: | 18 | 14 | Y10 |
| 12.08.10.00 | -Of soya beans // Flours and meals of oil seeds or oleaginous fruits, other than those of mustard. | 18 | 14 | Y10 |
| 15.07.10.00 | In bulk (Law 21.453) // -Crude oil, whether or not degummed // Soya-bean oil and its fractions, whether or not refined, but not chemically modified | 18 | 14 | Y10 |
| 15.07.10.00 | In packages of over 10 kg only (Law 21.453) // -Crude oil, whether or not degummed // Soya-bean oil and its fractions, whether or not refined, but not chemically modified | 18 | 14 | Y10 |
| 15.07.10.00 | Other // -Crude oil, whether or not degummed // Soya-bean oil and its fractions, whether or not refined, but not chemically modified | 18 | 14 | Y10 |
| 15.07.90.11 | In packages with capacity equal to or below 5 l (Resolution 359/99 MEYOSP) // Refined // -Other // Soya-bean oil and its fractions, whether or not refined, but not chemically modified | 18 | 14 | Y10 |
| 15.07.90.19 | In bulk (Law 21.453) // Other // Refined // -Other // Soya-bean oil and its fractions, whether or not refined, but not chemically modified | 18 | 14 | Y10 |
| 15.07.90.19 | In drums with a capacity of over 200 litres (Law 21.453) // Other, in packages of over 10 kg only (Law 21.453) // Other // Refined // -Other // Soya-bean oil and its fractions, whether or not refined, but not chemically modified | 18 | 14 | Y10 |
| 15.07.90.19 | Other // Other, in packages of over 10 kg only (Law 21.453) // Other // Refined // ‑Other // Soya-bean oil and its fractions, whether or not refined, but not chemically modified | 18 | 14 | Y10 |
| 15.07.90.19 | Other // Other // Refined // -Other // Soya‑bean oil and its fractions, whether or not refined, but not chemically modified | 18 | 14 | Y10 |
| 15.07.90.90 | Other // -Other // Soya-bean oil and its fractions, whether or not refined, but not chemically modified | 18 | 14 | Y10 |
| 15.17.90.10 | Containing sunflower oil // Containing soya‑bean oil // Mixtures of refined oils, in packages not exceeding 5 litres // -Other // Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this chapter, other than edible fats or oils or their fractions of heading 15.16 | 18 | 14 | Y10 |
| 15.17.90.10 | Other // Containing soya-bean oil // Mixtures of refined oils, in packages not exceeding 5 litres // -Other // Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this chapter, other than edible fats or oils or their fractions of heading 15.16 | 18 | 14 | Y10 |
| 15.17.90.90 | Containing sunflower oil // In bulk (Law 21.453) // Other, containing soya-bean oil // Other // -Other // Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this chapter, other than edible fats or oils or their fractions of heading 15.16 | 18 | 14 | Y10 |
| 15.17.90.90 | Other // In bulk (Law 21.453) // Other, containing soya-bean oil // Other // -Other // Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading 15.16 | 18 | 14 | Y10 |
| 15.17.90.90 | In drums with a capacity of over 200 litres (Law 21.453) // Other, containing sunflower oil, in packages of over 10 kg only (Law 21.453) // Other, containing soya-bean oil // Other // -Other // Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this chapter, other than edible fats or oils or their fractions of heading 15.16 | 18 | 14 | Y10 |
| 15.17.90.90 | Other // Other, containing sunflower oil, in packages of over 10 kg only (Law 21.453) // Other, containing soya-bean oil // Other // -Other // Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this chapter, other than edible fats or oils or their fractions of heading 15.16 | 18 | 14 | Y10 |
| 15.17.90.90 | In drums with a capacity of over 200 litres (Law 21.453) // Other, in packages of over 10 kg only (Law 21.453) // Other, containing soya-bean oil // Other // -Other // Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading 15.16 | 18 | 14 | Y10 |
| 15.17.90.90 | Other // Other, in packages of over 10 kg only (Law 21.453) // Other, containing soya‑bean oil // Other // -Other // Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading 15.16 | 18 | 14 | Y10 |
| 15.17.90.90 | Containing sunflower oil // Other // Other, containing soya-bean oil // Other // -Other // Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading 15.16 | 18 | 14 | Y10 |
| 15.17.90.90 | Other // Other // Other, containing soya-bean oil // Other // -Other // Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this chapter, other than edible fats or oils or their fractions of heading 15.16 | 18 | 14 | Y10 |
| 15.18.00.90 | Containing soya beans // Of plant origin // Inedible mixtures or preparations // Other // Animal or vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, with the exception of those of heading 15.16; inedible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this chapter, not elsewhere specified or included. | 18 | 14 | Y10 |
| 23.02.50.00 | Soya-bean hull pellets // -Of leguminous plants // 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: | 18 | 14 | Y10 |
| 23.02.50.00 | Soya beans // Other // -Of leguminous plants // 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: | 18 | 14 | Y10 |
| 23.04.00.10 | Oilcake flour (Law 21.453) // Flour and pellets // Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soya‑bean oil | 18 | 14 | Y10 |
| 23.04.00.10 | Pellets (Law 21.453) // Flour and pellets // Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soya-bean oil | 18 | 14 | Y10 |
| 23.04.00.90 | Oilcake (Law 21.453) // Other // Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soya-bean oil | 18 | 14 | Y10 |
| 23.04.00.90 | Expellers (Law 21.453) // Other // Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soya-bean oil | 18 | 14 | Y10 |
| 23.04.00.90 | Other // Other // Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soya-bean oil | 18 | 14 | Y10 |
| 23.08.00.00 | Products containing soya beans in their composition // 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 | 18 | 14 | Y10 |
| 23.09.90.10 | Containing chloramphenicol (R.2507/93 ex‑ANA) // Preparations intended to provide the animal with all the nutritional elements necessary for a daily, sensible and balanced diet (complete feedingstuff) // -Other // Preparations of a kind used in animal feeding | 18 | 14 | Y10 |
| 23.09.90.10 | Containing carbadox (R.57/16 SENASA) // Preparations intended to provide the animal with all the nutritional elements necessary for a daily, sensible and balanced diet (complete feedingstuff) // -Other // Preparations of a kind used in animal feeding | 18 | 14 | Y10 |
| 23.09.90.10 | Other // In marked bags of a net content of 50 kg or less // Other preparations containing soya, its by-products or residues in their composition // Preparations intended to provide the animal with all the nutritional elements necessary for a daily, sensible and balanced diet (complete feedingstuff) // -Other // Preparations of a kind used in animal feeding | 18 | 14 | Y10 |
| 23.09.90.10 | With a particle size allowing 80 % or more of it to be retained in a No 30 sieve on the IRAM scale and containing up to 30 % of soya, its by-products or residues // In marked bags of a net content of more than 50 kg and up to 1 500 kg // Other preparations containing soya, its by-products or residues in their composition // Preparations intended to provide the animal with all the nutritional elements necessary for a daily, sensible and balanced diet (complete feedingstuff) // -Other // Preparations of a kind used in animal feeding | 4 | 4 | S |
| 23.09.90.10 | Other // In marked bags of a net content of more than 50 kg and up to 1 500 kg // Other preparations containing soya, its by-products or residues in their composition // Preparations intended to provide the animal with all the nutritional elements necessary for a daily, sensible and balanced diet (complete feedingstuff) // -Other // Preparations of a kind used in animal feeding | 18 | 14 | Y10 |
| 23.09.90.10 | In a proportion of up to 30 %, with a particle size allowing 80 % or more of it to be retained in a No 30 sieve on the IRAM scale // Other // Other preparations containing soya, its by-products or residues in their composition // Preparations intended to provide the animal with all the nutritional elements necessary for a daily, sensible and balanced diet (complete feedingstuff) // -Other // Preparations of a kind used in animal feeding | 6 | 6 | S |
| 23.09.90.10 | Other // Other // Other preparations containing soya, its by-products or residues in their composition // Preparations intended to provide the animal with all the nutritional elements necessary for a daily, sensible and balanced diet (complete feedingstuff) // Other // Preparations of a kind used in animal feeding | 18 | 14 | Y10 |
| 23.09.90.60 | Containing chloramphenicol (R.2507/93 ex‑ANA) // Wheat flour-based preparations containing xylanase and beta-glucanase // -Other // Preparations of a kind used in animal feeding | 18 | 14 | Y10 |
| 23.09.90.60 | Other // Other preparations containing soya, its by-products or residues in their composition // Wheat flour-based preparations containing xylanase and beta‑glucanase // -Other // Preparations of a kind used in animal feeding | 18 | 14 | Y10 |
| 23.09.90.90 | Presented in marked bags of a net content of up to 50 kg// Preparations containing soya, its by-products or residues in their composition // Containing chloramphenicol (R.2507/93 ex-ANA) // Other // -Other // Preparations of a kind used in animal feeding | 18 | 14 | Y10 |
| 23.09.90.90 | Other // Preparations containing soya, its by‑products or residues in their composition // Containing chloramphenicol (R.2507/93 ex‑ANA) // Other // -Other // Preparations of a kind used in animal feeding | 18 | 14 | Y1 |
| 23.09.90.90 | Containing carbadox (R.57/16 SENASA) // Other // -Other // Preparations of a kind used in animal feeding | 18 | 14 | Y10 |
| 23.09.90.90 | Presented in marked bags of a net content of up to 50 kg// Preparations containing soya, its by-products or residues in their composition // Other (R.2012/93 ex-ANA) // Other // -Other // Preparations of a kind used in animal feeding | 18 | 14 | Y10 |
| 23.09.90.90 | Other // Preparations containing soya, its by‑products or residues in their composition // Other (R.2012/93 ex-ANA) // Other // -Other // Preparations of a kind used in animal feeding | 18 | 14 | Y10 |
| 27.01.20.00 | -Briquettes, ovoids and similar solid fuels manufactured from coal // Coal; briquettes, ovoids and similar solid fuels manufactured from coal | 5 | 5 | S |
| 27.02.10.00 | -Lignite, whether or not pulverised, but not agglomerated // Lignite, whether or not agglomerated, excluding jet: | 5 | 5 | S |
| 27.02.20.00 | -Agglomerated lignite // Lignite, whether or not agglomerated, excluding jet: | 5 | 5 | S |
| 27.04.00.10 | Coke // Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon | 5 | 5 | S |
| 27.04.00.90 | Retort carbon // Other // Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon | 5 | 5 | S |
| 27.04.00.90 | Semi-coke // Other // Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon | 5 | 5 | S |
| 27.05.00.00 | Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons | 5 | 5 | S |
| 27.06.00.00 | Coal tar // Tar distilled from coal, from lignite or from peat, and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars | 5 | 5 | S |
| 27.06.00.00 | Lignite tar // Tar distilled from coal, from lignite or from peat, and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars | 5 | 5 | S |
| 27.06.00.00 | Peat tar // Tar distilled from coal, from lignite or from peat, and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars | 5 | 5 | S |
| 27.06.00.00 | Other mineral tars // mineral tars // Tar distilled from coal, from lignite or from peat, and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars | 5 | 5 | S |
| 27.07.10.00 | -Benzol (benzene) // Oils and other products of the distillation of high-temperature coal tar; similar products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents. | 5 | 5 | S |
| 27.07.20.00 | -Toluol (toluene) // Oils and other products of the distillation of high-temperature coal tar; similar products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents. | 5 | 5 | S |
| 27.07.30.00 | -Xylol (xylenes) // Oils and other products of the distillation of high-temperature coal tar; similar products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents. | 5 | 5 | S |
| 27.07.40.00 | -Naphthalene // Oils and other products of the distillation of high-temperature coal tar; similar products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents. | 5 | 5 | S |
| 27.07.50.00 | Mixture of alkylbenzenes of formula C10 H14 and C11 H16 as major components // -Other aromatic hydrocarbon mixtures of which 65 % or more by volume (including losses) distils at 250 °C by the ASTM D 86 method // Oils and other products of the distillation of high-temperature coal tar; similar products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents. | 5 | 5 | S |
| 27.07.50.00 | Other // -Other aromatic hydrocarbon mixtures of which 65 % or more by volume (including losses) distils at 250 °C by the ASTM D 86 method // Oils and other products of the distillation of high‑temperature coal tar; similar products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents. | 5 | 5 | S |
| 27.07.91.00 | -Creosote oils // -Other: // Oils and other products of the distillation of high‑temperature coal tar; similar products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents. | 5 | 5 | S |
| 27.07.99.10 | Cresols // -Other // -Other: // Oils and other products of the distillation of high‑temperature coal tar; similar products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents. | 5 | 5 | S |
| 27.07.99.90 | Anthracene // Other // --Other // -Other: // Oils and other products of the distillation of high-temperature coal tar; similar products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents. | 5 | 5 | S |
| 27.07.99.90 | Phenols // Other // --Other // -Other: // Oils and other products of the distillation of high‑temperature coal tar; similar products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents. | 5 | 5 | S |
| 27.07.99.90 | Other // Other // --Other // -Other: // Oils and other products of the distillation of high‑temperature coal tar; similar products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents. | 5 | 5 | S |
| 27.08.10.00 | -Pitch // Pitch and pitch coke, obtained from coal tar or from other mineral tars | 5 | 5 | S |
| 27.08.20.00 | -Pitch coke // Pitch and pitch coke, obtained from coal tar or from other mineral tars | 5 | 5 | S |
| 27.10.91.00 | --Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs) // ‑Waste oils: // Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils | 5 | 5 | S |
| 27.10.99.00 | Containing monomethyl-tetrachlorodiphenyl methane, monomethyl-dichloro-diphenyl methane or monomethyl-dibromo-diphenyl methane // --Other // -Waste oils: // Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils | 5 | 5 | S |
| 27.10.99.00 | Other // --Other // -Waste oils: // Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils | 5 | 5 | S |
| 27.11.14.00 | --Ethylene, propylene, butylene and butadiene // -Liquefied: // Petroleum gases and other gaseous hydrocarbons | 5 | 0 | Y5 |
| 27.16.00.00 | Electricity supply | 5 | 5 | S |
| 38.26.00.00 | Biodiesel // Biodiesel and mixtures thereof, not containing or containing less than 70 % by weight of petroleum oils or oils obtained from bituminous minerals | 18 | 14 | Y10 |
| 38.26.00.00 | Mixtures with diesel // Mixtures with diesel or other products taxed as components // Biodiesel and mixtures thereof, not containing or containing less than 70 % by weight of petroleum oils or oils obtained from bituminous minerals | 18 | 14 | Y10 |
| 38.26.00.00 | Other // Mixtures with diesel or other products taxed as components // Biodiesel and mixtures thereof, not containing or containing less than 70 % by weight of petroleum oils or oils obtained from bituminous minerals | 18 | 14 | Y10 |
| 38.26.00.00 | Other // Biodiesel and mixtures thereof, not containing or containing less than 70 % by weight of petroleum oils or oils obtained from bituminous minerals | 18 | 14 | Y10 |
| 41.01.20.00 | Fresh or wet-salted // Whole hides and skins of bovine (including buffalo) // -Whole hides and skins, unsplit, of a weight per skin not exceeding 8 kg when simply dried, 10 kg when dry-salted, or 16 kg when fresh, wet‑salted or otherwise preserved: // Raw hides and skins of bovine (including buffalo) or equine animals, (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split | 10 | 0 | Y5 |
| 41.01.20.00 | Dry-salted // Whole hides and skins of bovine (including buffalo) // -Whole hides and skins, unsplit, of a weight per skin not exceeding 8 kg when simply dried, 10 kg when dry-salted, or 16 kg when fresh, wet‑salted or otherwise preserved // Raw hides and skins of bovine (including buffalo) or equine animals, (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split | 10 | 0 | Y5 |
| 41.01.20.00 | Other // Whole hides and skins of bovine (including buffalo) // -Whole hides and skins, unsplit, of a weight per skin not exceeding 8 kg when simply dried, 10 kg when dry-salted, or 16 kg when fresh, wet‑salted or otherwise preserved // Raw hides and skins of bovine (including buffalo) or equine animals, (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split | 10 | 0 | Y5 |
| 41.01.20.00 | Fresh or wet-salted // Hides and skins of equine animals // -Whole hides and skins, unsplit, of a weight per skin not exceeding 8 kg when simply dried, 10 kg when dry-salted, or 16 kg when fresh, wet‑salted or otherwise preserved // Raw hides and skins of bovine (including buffalo) or equine animals, (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split | 5 | 0 | Y5 |
| 41.01.20.00 | Other // Hides and skins of equine animals // -Whole hides and skins, unsplit, of a weight per skin not exceeding 8 kg when simply dried, 10 kg when dry-salted, or 16 kg when fresh, wet-salted or otherwise preserved // Raw hides and skins of bovine (including buffalo) or equine animals, (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split | 5 | 0 | Y5 |
| 41.01.50.10 | Fresh or wet-salted // Whole hides and skins of bovine (including buffalo) // Unsplit // -Whole hides and skins, of a weight exceeding 16 kg // Raw hides and skins of bovine (including buffalo) or equine animals, (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split | 10 | 0 | Y5 |
| 41.01.50.10 | Dry-salted // Whole hides and skins of bovine (including buffalo) // Unsplit // -Whole hides and skins, of a weight exceeding 16 kg // Raw hides and skins of bovine (including buffalo) or equine animals, (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split | 10 | 0 | Y5 |
| 41.01.50.10 | Other // Whole hides and skins of bovine (including buffalo) // Unsplit // -Whole hides and skins, of a weight exceeding 16 kg // Raw hides and skins of bovine (including buffalo) or equine animals, (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split | 10 | 0 | Y5 |
| 41.01.50.10 | Other // Hides and skins of equine animals // Unsplit // -Whole hides and skins, of a weight exceeding 16 kg // Raw hides and skins of bovine (including buffalo) or equine animals, (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split | 5 | 0 | Y5 |
| 41.01.50.20 | Fresh or wet-salted // Whole hides and skins of bovine (including buffalo) // Grain splits // -Whole hides and skins, of a weight exceeding 16 kg // Raw hides and skins of bovine (including buffalo) or equine animals, (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split | 10 | 0 | Y5 |
| 41.01.50.20 | Dry-salted // Whole hides and skins of bovine (including buffalo) // Grain splits // -Whole hides and skins, of a weight exceeding 16 kg // Raw hides and skins of bovine (including buffalo) or equine animals, (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split | 10 | 0 | Y5 |
| 41.01.50.20 | Other // Whole hides and skins of bovine (including buffalo) // Grain splits // -Whole hides and skins, of a weight exceeding 16 kg // Raw hides and skins of bovine (including buffalo) or equine animals, (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split | 10 | 0 | Y5 |
| 41.01.50.30 | Fresh or wet-salted // Whole hides and skins of bovine (including buffalo) // Split without the grain // -Whole hides and skins, of a weight exceeding 16 kg // Raw hides and skins of bovine (including buffalo) or equine animals, (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split | 10 | 0 | Y5 |
| 41.01.50.30 | Dry-salted // Whole hides and skins of bovine (including buffalo) // Split without the grain // -Whole hides and skins, of a weight exceeding 16 kg // Raw hides and skins of bovine (including buffalo) or equine animals, (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split | 10 | 0 | Y5 |
| 41.01.50.30 | Other // Whole hides and skins of bovine (including buffalo) // Split without the grain // -Whole hides and skins, of a weight exceeding 16 kg // Raw hides and skins of bovine (including buffalo) or equine animals, (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split | 10 | 0 | Y5 |
| 41.01.50.30 | Other // Hides and skins of equine animals // Split without the grain // -Whole hides and skins, of a weight exceeding 16 kg // Raw hides and skins of bovine (including buffalo) or equine animals, (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split | 5 | 0 | Y5 |
| 41.01.90.10 | Fresh or wet-salted // Hides and skins of bovine (including buffalo) // Unsplit // ‑Other, including butts, bends and bellies // Raw hides and skins of bovine (including buffalo) or equine animals, (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split | 10 | 0 | Y5 |
| 41.01.90.10 | Other // Hides and skins of bovine (including buffalo) // Unsplit // -Other, including butts, bends and bellies // Raw hides and skins of bovine (including buffalo) or equine animals, (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split | 10 | 0 | Y5 |
| 41.01.90.10 | Other // Hides and skins of equine animals // Unsplit // -Other, including butts, bends and bellies // Raw hides and skins of bovine (including buffalo) or equine animals, (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split | 5 | 0 | Y5 |
| 41.01.90.20 | Fresh or wet-salted // Whole // Hides and skins of bovine (including buffalo) // Grain splits // -Other, including butts, bends and bellies // Raw hides and skins of bovine (including buffalo) or equine animals, (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split | 10 | 0 | Y5 |
| 41.01.90.20 | Dry-salted // Whole // Hides and skins of bovine (including buffalo) // Grain splits // -Other, including butts, bends and bellies // Raw hides and skins of bovine (including buffalo) or equine animals, (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split | 10 | 0 | Y5 |
| 41.01.90.20 | Other // Whole // Hides and skins of bovine (including buffalo) // Grain splits // -Other, including butts, bends and bellies // Raw hides and skins of bovine (including buffalo) or equine animals, (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split | 10 | 0 | Y5 |
| 41.01.90.20 | Fresh or wet-salted // Other // Hides and skins of bovine (including buffalo) // Grain splits // -Other, including butts, bends and bellies // Raw hides and skins of bovine (including buffalo) or equine animals, (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split | 10 | 0 | Y5 |
| 41.01.90.20 | Dried, without traces of salt treatments // Other // Hides and skins of bovine (including buffalo) // Grain splits // -Other, including butts, bends and bellies // Raw hides and skins of bovine (including buffalo) or equine animals, (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split | 5 | 0 | Y5 |
| 41.01.90.20 | Other // Other // Hides and skins of bovine (including buffalo) // Grain splits // -Other, including butts, bends and bellies // Raw hides and skins of bovine (including buffalo) or equine animals, (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split | 10 | 0 | Y5 |
| 41.01.90.20 | Dried, without traces of salt treatments // Other // Hides and skins of equine animals // Grain splits // -Other, including butts, bends and bellies // Raw hides and skins of bovine (including buffalo) or equine animals, (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split | 5 | 0 | Y5 |
| 41.01.90.30 | Fresh or wet-salted // Whole // Hides and skins of bovine (including buffalo) // Split without the grain // -Other, including butts, bends and bellies // Raw hides and skins of bovine (including buffalo) or equine animals, (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split | 10 | 0 | Y5 |
| 41.01.90.30 | Dry-salted // Whole // Hides and skins of bovine (including buffalo) // Split without the grain // -Other, including butts, bends and bellies // Raw hides and skins of bovine (including buffalo) or equine animals, (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split | 5 | 0 | Y5 |
| 41019030 | Other // Whole // Hides and skins of bovine (including buffalo) // Split without the grain // -Other, including butts, bends and bellies // Raw hides and skins of bovine (including buffalo) or equine animals, (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split | 5 | 0 | Y5 |
| 41.01.90.30 | Fresh or wet-salted // Other // Hides and skins of bovine (including buffalo) // Split without the grain // -Other, including butts, bends and bellies // Raw hides and skins of bovine (including buffalo) or equine animals, (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split | 10 | 0 | Y5 |
| 41.01.90.30 | Dried, without traces of salt treatments // Other // Hides and skins of bovine (including buffalo) // Split without the grain // -Other, including butts, bends and bellies // Raw hides and skins of bovine (including buffalo) or equine animals, (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split | 5 | 0 | Y5 |
| 41.01.90.30 | Other // Other // Hides and skins of bovine (including buffalo) // Split without the grain // -Other, including butts, bends and bellies // Raw hides and skins of bovine (including buffalo) or equine animals, (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split | 5 | 0 | Y5 |
| 41.01.90.30 | Dried, without traces of salt treatments // Other // Hides and skins of equine animals // Split without the grain // -Other, including butts, bends and bellies // Raw hides and skins of bovine (including buffalo) or equine animals, (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split | 5 | 0 | Y5 |
| 41.02.10.00 | Sun dried // -With wool on // Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not with wool on or split, other than those excluded by note 1(c) to this chapter. | 10 | 0 | Y5 |
| 41.02.10.00 | Dry-salted // -With wool on // Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not with wool on or split, other than those excluded by note 1(c) to this chapter. | 10 | 0 | Y5 |
| 41.02.10.00 | Other // -With wool on // Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not with wool on or split, other than those excluded by note 1(c) to this chapter. | 10 | 0 | Y5 |
| 41.02.21.00 | With wool on // --Pickled // -Without wool on: // Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not with wool on or split, other than those excluded by note 1(c) to this chapter. | 10 | 0 | Y5 |
| 41.02.21.00 | Yearling sheep // --Pickled // -Without wool on: // Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not with wool on or split, other than those excluded by note 1(c) to this chapter. | 10 | 0 | Y5 |
| 41.02.21.00 | Lambs // --Pickled // -Without wool on: // Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not with wool on or split, other than those excluded by note 1(c) to this chapter. | 10 | 0 | Y5 |
| 41.02.2100 | Other // --Pickled // -Without wool on: // Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not with wool on or split, other than those excluded by note 1(c) to this chapter. | 10 | 0 | Y5 |
| 41.02.29.00 | Sun dried // --Other // -Without wool on: // Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not with wool on or split, other than those excluded by note 1(c) to this chapter. | 10 | 0 | Y5 |
| 41.02.29.00 | Dry-salted // --Other // -Without wool on: // Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not with wool on or split, other than those excluded by note 1(c) to this chapter. | 10 | 0 | Y5 |
| 41.02.29.00 | Other // --Other // -Without wool on: // Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not with wool on or split, other than those excluded by note 1(c) to this chapter. | 10 | 0 | Y5 |
| 41.03.90.00 | Caprine animals // -Other // Other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split, other than those excluded by note 1(b) or 1(c) to this chapter | 5 | 0 | Y5 |
| 41.04.11.11 | Whole hides and skins of bovine (including buffalo), of a unit surface area not exceeding 2,6 m2, simply chrome tanned (wet-blue) // Full grains, unsplit // --Full grains, unsplit; grain splits // -In the wet state (including wet-blue): // Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared. | 10 | 0 | Y5 |
| 41.04.11.12 | Other whole hides and skins of bovine (including buffalo), of a unit surface area not exceeding 2,6 m2 // whole bovine (including buffalo) hides and skins, of a unit surface area not exceeding 2,6 m2 // Full grains, unsplit // --Full grains, unsplit; grain splits // -In the wet state (including wet-blue): // Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared. | 10 | 0 | Y5 |
| 41.04.11.13 | Whole or halves // Other hides and skins of bovine (including buffalo), vegetable pre‑tanned // Full grains, unsplit // --Full grains, unsplit; grain splits // -In the wet state (including wet-blue): // Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared. | 10 | 0 | Y5 |
| 41.04.11.13 | Other // Other hides and skins of bovine (including buffalo), vegetable pre-tanned // Full grains, unsplit // --Full grains, unsplit; grain splits // -In the wet state (including wet-blue): // Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared. | 10 | 0 | Y5 |
| 41.04.11.14 | Whole or halves // Other hides and skins of bovine (including buffalo) // Full grains, unsplit // --Full grains, unsplit; grain splits // -In the wet state (including wet-blue): // Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared. | 10 | 0 | Y5 |
| 41.04.11.14 | Other // Other hides and skins of bovine (including buffalo) // Full grains, unsplit // --Full grains, unsplit; grain splits // -In the wet state (including wet-blue): // Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared. | 10 | 0 | Y5 |
| 41.04.11.21 | Whole hides and skins of bovine (including buffalo), of a unit surface area not exceeding 2,6 m2, simply chrome tanned (wet-blue) // Grain splits // --Full grains, unsplit; grain splits // -In the wet state (including wet-blue): // Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared. | 10 | 0 | Y5 |
| 41.04.11.23 | Whole or halves // Other hides and skins of bovine (including buffalo), vegetable pre-tanned // Grain splits // --Full grains, unsplit; grain splits // -In the wet state (including wet-blue): // Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared. | 10 | 0 | Y5 |
| 41.04.11.23 | Other // Other hides and skins of bovine (including buffalo), vegetable pre-tanned // Grain splits // --Full grains, unsplit; grain splits // -In the wet state (including wet-blue): // Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared. | 10 | 0 | Y5 |
| 41.04.11.24 | Whole or halves // Other hides and skins of bovine (including buffalo) // Grain splits // --Full grains, unsplit; grain splits // -In the wet state (including wet-blue): // Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared. | 10 | 0 | Y5 |
| 41.04.11.24 | Other // Other hides and skins of bovine (including buffalo) // Grain splits // --Full grains, unsplit; grain splits // -In the wet state (including wet-blue): // Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared. | 10 | 0 | Y5 |
| 41.04.19.10 | Flesh splits of cattle hides // Whole hides and skins of bovine (including buffalo), of a unit surface area not exceeding 2,6 m2, simply chrome tanned (wet-blue) // --Other // -In the wet state (including wet-blue): // Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared. | 10 | 0 | Y5 |
| 41.04.19.10 | Other // Whole hides and skins of bovine (including buffalo), of a unit surface area not exceeding 2,6 m2, simply chrome tanned (wet-blue) // --Other // -In the wet state (including wet-blue): // Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared. | 10 | 0 | Y5 |
| 41.04.19.30 | Other hides and skins of bovine (including buffalo), vegetable pre-tanned // hides and skins of bovine (including buffalo), vegetable pre-tanned // --Other // -In the wet state (including wet-blue): // Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared. | 10 | 0 | Y5 |
| 41.04.19.40 | Other // Whole or halves // Other hides and skins of bovine (including buffalo) // hides and skins of bovine (including buffalo) // --Other // -In the wet state (including wet-blue): // Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared. | 10 | 0 | Y5 |
| 41.04.19.40 | Other // Split without the grain (flesh splits) // Other // Other hides and skins of bovine (including buffalo) // hides and skins of bovine (including buffalo) // --Other // -In the wet state (including wet-blue): // Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared. | 10 | 0 | Y5 |
| 41.04.19.40 | Other // Other // Other hides and skins of bovine (including buffalo) // hides and skins of bovine (including buffalo) // --Other // -In the wet state (including wet-blue): // Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared. | 10 | 0 | Y5 |
| 41.04.41.10 | Other // Whole hides and skins of bovine (including buffalo), of a unit surface area not exceeding 2,6 m2 // --Full grains, unsplit; grain splits // -In the dry state (crust): // Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared. | 10 | 0 | Y5 |
| 41.04.41.30 | Other // Other hides and skins of bovine (including buffalo) // hides and skins of bovine (including buffalo) // --Full grains, unsplit; grain splits // -In the dry state (crust): // Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared. | 10 | 0 | Y5 |
| 41.04.49.10 | Chrome tanned in the dry state (box-calf) // Whole hides and skins of bovine (including buffalo), of a unit surface area not exceeding 2,6 m2 // --Other // -In the dry state (crust): // Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared. | 10 | 0 | Y5 |
| 41.04.49.10 | Other // Whole hides and skins of bovine (including buffalo), of a unit surface area not exceeding 2,6 m2 // --Other // -In the dry state (crust): // Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared. | 10 | 0 | Y5 |
| 41.04.49.20 | Other // Other hides and skins of bovine (including buffalo) // hides and skins of bovine (including buffalo) // --Other // -In the dry state (crust): // Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared. | 10 | 0 | Y5 |
| 45.01.10.00 | -Natural cork, raw or simply prepared // Natural cork, raw or simply prepared; cork waste; crushed, powdered or ground cork | 10 | 10 | S |
| 45.01.90.00 | -Other // Natural cork, raw or simply prepared; cork waste; crushed, powdered or ground cork | 10 | 10 | S |
| 45.02.00.00 | Roughly squared // Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip (including sharp-edged blanks for corks or stoppers). | 5 | 5 | S |
| 45.02.00.00 | In strips, whether or not reinforced with paper or textile // Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip (including sharp-edged blanks for corks or stoppers). | 5 | 5 | S |
| 45.02.00.00 | Other // Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip (including sharp-edged blanks for corks or stoppers). | 5 | 5 | S |
| 47.07.10.00 | -Unbleached kraft paper or paperboard or corrugated paper or paperboard // Recovered (waste and scrap) paper or paperboard. | 20 | 20 | S |
| 47.07.20.00 | -Other paper or paperboard made mainly of bleached chemical pulp, not coloured in the mass // Recovered (waste and scrap) paper or paperboard. | 20 | 20 | S |
| 47.07.30.00 | -Paper or paperboard made mainly of mechanical pulp (for example, newspapers, journals and similar printed matter) // Recovered (waste and scrap) paper or paperboard. | 20 | 20 | S |
| 47.07.90.00 | -Other, including unsorted waste and scrap // Recovered (waste and scrap) paper or paperboard. | 20 | 20 | S |
| 72.04.10.00 | -Waste and scrap of cast iron // Ferrous waste and scrap; remelting scrap ingots and steel | 5 | 5 | S |
| 72.04.21.00 | Austenitics (AISI 300 series and equivalent standards) // --Of stainless steel // -Waste and scrap of alloy steel: // Ferrous waste and scrap; remelting scrap ingots and steel | 5 | 5 | S |
| 72.04.21.00 | Other // --Of stainless steel // -Waste and scrap of alloy steel: // Ferrous waste and scrap; remelting scrap ingots and steel | 5 | 5 | S |
| 72.04.29.00 | Of high-speed steel // --Other // -Waste and scrap of alloy steel: // Ferrous waste and scrap; remelting scrap ingots and steel | 5 | 5 | S |
| 72.04.29.00 | Other // Other // --Other // -Waste and scrap of alloy steel: // Ferrous waste and scrap; remelting scrap ingots and steel | 5 | 5 | S |
| 72.04.30.00 | -Waste and scrap of tinned iron or steel // Ferrous waste and scrap; remelting scrap ingots and steel | 5 | 5 | S |
| 72.04.41.00 | --Turnings, shavings, chips, milling waste, sawdust, filings, trimmings and stampings, whether or not in bundles // -Other waste and scrap: // Ferrous waste and scrap; remelting scrap ingots and steel | 5 | 5 | S |
| 72.04.49.00 | --Other // -Other waste and scrap: // Ferrous waste and scrap; remelting scrap ingots and steel | 5 | 5 | S |
| 72.04.50.00 | -Remelting scrap ingots // Ferrous waste and scrap; remelting scrap ingots and steel | 5 | 5 | S |
| 97.01.10.00 | Other // Originals // -Paintings, drawings and pastels // Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 49.06 and other than hand-painted or hand-decorated manufactured articles; collages and similar decorative plaques. | 5 | 5 | S |
| 97.01.10.00 | Other // -Paintings, drawings and pastels // Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 49.06 and other than hand-painted or hand-decorated manufactured articles; collages and similar decorative plaques. | 5 | 5 | S |
| 97.01.90.00 | Other // Originals // -Other // Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 49.06 and other than hand-painted or hand‑decorated manufactured articles; collages and similar decorative plaques. | 5 | 5 | S |
| 97.01.90.00 | Other // -Other // Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 49.06 and other than hand-painted or hand-decorated manufactured articles; collages and similar decorative plaques. | 5 | 5 | S |
| 97.02.00.00 | Other // Original engravings, prints and lithographs. | 5 | 5 | S |
| 97.03.00.00 | Other // Original sculpture and statuary, in any material. | 5 | 5 | S |
| 97.04.00.00 | Postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 49.07. | 5 | 5 | S |
| 97.05.00.00 | Hunting trophies // Zoology collections and collectors' pieces (R.2012/93 ex ANA) // Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, palaeontological, ethnographic or numismatic interest. | 5 | 5 | S |
| 97.05.00.00 | Other // Zoology collections and collectors' pieces (R.2012/93 ex ANA) // Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, palaeontological, ethnographic or numismatic interest. | 5 | 5 | S |
| 97.05.00.00 | Books, brochures and similar printed matter, whether or not in single sheets (R.634/93 ex ANA) // Collector objects of historical, ethnographic or numismatic interest // Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, palaeontological, ethnographic or numismatic interest. | 5 | 5 | S |
| 97.05.00.00 | Other // Collector objects of historical, ethnographic or numismatic interest // Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, palaeontological, ethnographic or numismatic interest. | 5 | 5 | S |
| 97.05.00.00 | Collector objects of archaeological interest // Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, palaeontological, ethnographic or numismatic interest. | 5 | 5 | S |
| 97.05.00.00 | Collector objects of palaeontological interest // Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, palaeontological, ethnographic or numismatic interest. | 5 | 5 | S |
| 97.05.00.00 | Botanical collections and collectors' pieces // Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, palaeontological, ethnographic or numismatic interest. | 5 | 5 | S |
| 97.05.00.00 | Diatonic bandoneon // Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, palaeontological, ethnographic or numismatic interest. | 5 | 5 | S |
| 97.05.00.00 | Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, palaeontological, ethnographic or numismatic interest. | 5 | 5 | S |
| 97.06.00.00 | Books, brochures and similar printed matter, whether or not in single sheets (R.634/93 ex ANA) // Antiques of an age exceeding 100 years | 5 | 5 | S |
| 97.06.00.00 | Diatonic bandoneon // Musical instruments // Antiques of an age exceeding 100 years | 5 | 5 | S |
| 97.06.00.00 | Other // Musical instruments // Antiques of an age exceeding 100 years | 5 | 5 | S |
| 97.06.00.00 | Of wood // Other // Antiques of an age exceeding 100 years | 5 | 5 | S |
| 97.06.00.00 | Original artistic assemblies and montages (Law 24633 and Regulatory Decree No 1321) // Of ceramics // Other // Antiques of an age exceeding 100 years | 5 | 5 | S |
| 97.06.00.00 | Other // Of ceramics // Other // Antiques of an age exceeding 100 years | 5 | 5 | S |
| 97.06.00.00 | Original artistic assemblies and montages (Law 24633 and Regulatory Decree No 1321) // Of textile materials // Other // Antiques of an age exceeding 100 years | 5 | 5 | S |
| 97.06.00.00 | Other // Of textile materials // Other // Antiques of an age exceeding 100 years | 5 | 5 | S |
| 97.06.00.00 | Other // Other // Antiques of an age exceeding 100 years | 5 | 5 | S |

  

SUB-SECTION 2

EXPORT DUTY SCHEDULE OF URUGUAY

|  |  |  |  |  |
| --- | --- | --- | --- | --- |
| NCM 2012 | Description | Base rate   (%) | Final rate   (%) | Category |
| 41.01 | Hides and skins, unbleached, salted, pickled and wet-blue. | 5 | 0 | Y5 |
| 41.04.11 |  | 5 | 0 | Y5 |
| 41.04.19 |  | 5 | 0 | Y5 |

SECTION D

PROVISIONS CONCERNING BRAZIL

1.
   In the case of Brazil, the prohibition on introducing or maintaining export duties, as stipulated in Article 2.9 of this Agreement, shall not apply to the export of products listed in paragraph 2 of this Section provided that the conditions stipulated in paragraph 3 of this Section are fulfilled.

2.
   The possible non-applicability of Article 2.9 of this Agreement applies for products classified under the Harmonized System (2022) in Chapters 25 to 28 and Headings 71.10, 72.02, 81.09 and 81.12.

3.
   If Brazil adopts export duties on products listed in paragraph 2 of this Section, the exports of such products destined for the European Union shall benefit from a reduction in the applied duty of no less than 50 % (fifty percent). In any case, the preferential export duty shall not exceed 25 %.

  

4.
   If Brazil applies export duties on products listed in paragraph 2 of this Section to third countries on terms more favorable than those described in paragraphs 2 and 3 of this Section, Brazil shall notify the European Union and make its best efforts to extend them, following negotiations, to the European Union.

5.
   The Trade Council may review this Section, including the list of products, upon request of Brazil or the European Union.

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

ANNEX 2-C

IMPORT OR EXPORT MONOPOLIES

1.
   Uruguay maintains the following designated import and export monopoly: Administración Nacional de Combustibles, Alcohol y Portland (ANCAP).

2.
   Brazil reserves the right to maintain or designate import or export monopolies in the following sectors:

(a)
   petroleum, gas and other hydrocarbons; and

(b)
   nuclear minerals.

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

ANNEX 2-D

TRADE IN WINE PRODUCTS AND SPIRITS

SECTION A

ARTICLE 1

Scope

This Annex applies to wine products falling under headings 2204 and 2205 and to spirits falling under heading 2208 of the HS produced in the Parties.

ARTICLE 2

Wine products definitions and oenological practices

1.
   Each Party shall make its best efforts to adopt definitions and oenological practices for wine products recommended and published by the International Organisation of Vine and Wine, (hereinafter referred to as the "OIV").

  

2.
   Each Party shall authorise the importation and sale for consumption of wine products produced in the other Party, provided they have been made, in accordance with:

(a)
   the definitions of products established in each Party that are in accordance with the relevant OIV standard;

(b)
   the oenological practices established in each Party that are in accordance with the relevant OIV standard; and

(c)
   the definitions and oenological practices established in each Party that are not in accordance with the relevant OIV standard, as listed in Appendix 2-D-1.

3.
   If a Party proposes to authorise a new or modify an existing definition or oenological practice listed in Appendix 2-D-1 as referred to in point (c) of paragraph 2, it shall promptly notify the other Party in writing. The notification shall include a technical dossier with a full explanation of the rationale behind the new or modified definition or oenological practice. The other Party may object in writing within 90 (ninety) days after the date of receipt of the notification. If the other Party does not object, the amendment of Appendix 2-D-1 shall be deemed to be agreed by the Parties.

4.
   If the other Party objects within the 90 (ninety) days after the date of receipt of the notification referred to in paragraph 3, the Parties shall consult with a view to finding a mutually agreed solution within 60 (sixty) days after the date of receipt of the objection. The 60 (sixty) days period can be extended by mutual agreement of the Parties.

5.
   If the Parties reach an agreement during consultations, paragraph 6 and 7 apply. If the Parties fail to reach such agreement during consultations, Appendix 2-D-1 shall not be amended.

  

6.
   The Trade Council may amend Appendix 2-D-1 to add new definitions or oenological practices or modifications of existing definitions or oenological practices agreed pursuant to paragraphs 3 or 4.

7.
   In cases where there is an agreement pursuant to paragraphs 3 or 4 a Party shall authorise the importation and sale for consumption of wines produced in the other Party after the date of application of the definition or oenological practice in the territory of the Party adopting such measure, even if a decision by the Trade Council pursuant to paragraph 6 has not been adopted or entered into force at that point in time.

SECTION B

ARTICLE 3

Labelling of wine products and spirits

1.
   A Party shall not require any of the following dates or their equivalent to be displayed on the container, label or packaging of wine products or spirits:

(a)
   the date of packaging;

(b)
   the date of bottling; or

(c)
   the date of production or manufacture.

  

2.
   A Party may require the display of a date of minimum durability on the container, label or packaging of wine products or spirits that are produced in the other Party that may have a shorter date of minimum durability than would normally be expected by consumers due to the addition of perishable ingredients.

3.
   A Party shall not require translations of trademarks, brand names or geographical indications to appear on containers, labels or packaging of wine products or spirits produced in the other Party.

4.
   Each Party shall permit compulsory information, including translations, to be displayed on a supplementary label affixed to a label, package or container of wine products or spirits produced in the other Party. Such supplementary labels may be affixed after importation and prior to the product being offered for sale in the Party's territory, provided that the compulsory information of the original label is fully and accurately reflected.

5.
   The use of lot identification codes shall be permitted on container, label or packaging and, if such codes are used, they shall not be deleted.

6.
   A Party shall not apply a labelling measure to wine products or spirits that were marketed in the other Party's territory prior to the date on which the measure entered into force, except if duly justified.

7.
   The use of drawings, figures or illustrations shall be permitted on container, labels or packaging of wine products or spirits produced in the other Party. Such drawings, figures or illustrations shall not replace compulsory labelling information and shall not mislead consumers about the characteristics and composition of the wine products and spirits.

  

8.
   The name of a vine variety may be included on labels on wine products imported and marketed in the territory of a Party if such wine products are produced using that variety and such variety is mentioned in at least one list of the following organizations:

(a)
   the OIV;

(b)
   the International Union for the Protection of New Varieties of Plants; or

(c)
   the International Board for Plant Genetic Resources.

The name of a vine variety of a Party containing or consisting of a protected designation of origin or a protected geographical indication of the other Party shall not be used in the labelling of wine exported to the other Party. As regards the list of geographical indications set out in Sections 1 and 2 of Annex 13-B the Parties define in paragraph 3 of Appendix 13-B-1 the names of the plant varieties and the use of which shall not be prevented. A Party may not prevent the use of vine varieties referred to in paragraph 4 of Appendix 13-B-1.

9.
   Wine products and spirits shall not be subject to allergen labelling with regard to allergens which have been used in the manufacture and preparation of the wine products and spirits and are not present in the final product
[6](#footnote6)
.

10.
   For trade in wine products between the Parties, a sparkling wine may be described or presented with an indication of the product type specified in the International Code of Oenological Practices of the OIV.

  

11.
   The following names of wine products and spirits are protected, in accordance with the Paris Convention for the Protection of Industrial Property of 20 March 1883, as last revised at Stockholm on 14 July 1967:

(a)
   the name of a Member State of the European Union for wine products and spirits originating in the Member State of the European Union concerned; and

(b)
   the name of a Signatory MERCOSUR State.

ARTICLE 4

Use of specific terms in wine products

1.
   The European Union shall allow the use of the wine terms listed in Part 1 of Appendix 2-D-2 on wine products from each Signatory MERCOSUR State marketed in the European Union, in accordance with the definition of these wine terms in the laws and regulations of that Signatory MERCOSUR State.

2.
   MERCOSUR shall allow the use of the wine terms listed in Part 2 of Appendix 2-D-2 on wine products marketed in MERCOSUR from the European Union, in accordance with the definition of these wine terms in laws and regulations of the European Union.

  

3.
   A Party may notify to the other Party an application for the inclusion of additional wine terms in Appendix 2-D-2. The notification shall include a technical dossier with the definition of the wine terms and a reference to the applicable laws or regulations of the notifying Party. The other Party shall notify within 6 (six) months after the date of receipt of the notification the result of the examination of such application. If, based on the results of the examination, the inclusion of the additional wine term is accepted, the Trade Council may decide by consensus to include it in Appendix 2-D-2.

ARTICLE 5

Certification of wine products and spirits

1.
   For wine products imported from a Party and placed on the market in the other Party, the documentation and certification that may be required by either Party shall be limited to the documents and certificates listed in Appendix 2-D-3.

2.
   Each Party shall authorise the importation into their territory of spirits in accordance with the rules governing the import certification document and analysis reports as provided for under its law.

3.
   A Party may introduce temporary additional import certification requirements for wine products and spirits imported from the other Party in response to legitimate public policy concerns, such as health or consumer protection or in order to act against fraud. In such cases, the other Party shall be given adequate information in sufficient time to permit the fulfilment of the additional requirements. Such requirements shall not extend beyond the period of time necessary to respond to the particular public policy concern in response to which they were introduced.

4.
   The Trade Council may adopt a decision to amend Appendix 2-D-3 with respect to the documentation and certification referred to in paragraph 1 of this Article.

  

ARTICLE 6

Applicable rules and national treatment

1.
   Unless otherwise provided for in this Agreement and without prejudice to the application of the provisions of Chapter 6, the importation and marketing of wine products and spirits shall be conducted in compliance with the laws and regulations applicable in the territory of the Party of importation.

2.
   Wine products imported from the territory of a Party shall be accorded treatment no less favourable than accorded to like wine products of national origin.

SECTION C

ARTICLE 7

Transitional measures

Wine products and spirits which, at the date of entry into force of this Agreement, have been produced, described and presented in accordance with the laws and regulations of each Party and existing agreements applicable between the Parties, but do not comply with the provisions in this Annex, may be marketed under the following conditions:

(a)
   by wholesalers or producers, for a period of 3 (three) years; and

(b)
   by retailers, until stocks are exhausted.

  

Appendix 2-D-1

DEFINITIONS AND OENOLOGICAL PRACTICES ACCEPTED BY THE PARTIES

1.
   Fresh lees

Fresh lees may be used under the specific and limited conditions set out in line item 11.2 of Table 2 of Part A of Annex I to Commission Delegated Regulation (EU) 2019/934 supplementing Regulation (EU) No 1308/2013 of the European Parliament and of the Council as regards wine-growing areas where the alcoholic strength may be increased, authorised oenological practices and restrictions applicable to the production and conservation of grapevine products, the minimum percentage of alcohol for by-products and their disposal, and publication of OIV files.

2.
   Concentrated grape must, rectified concentrated grape must and sucrose

Concentrated grape must, rectified concentrated grape must and sucrose may be used for enrichment and sweetening under specific and limited conditions (Annex VIII, Part I of Regulation (EU) No 1308/2013 of the European Parliament and of the Council as regards wine-growing areas where the alcoholic strength may be increased, authorised oenological practices and restrictions applicable to the production and conservation of grapevine products, the minimum percentage of alcohol for by-products and their disposal, and publication of OIV files of 17 December 2013 establishing a common organisation of the markets in agricultural products and repealing Council Regulations (EEC) No 922/72, (EEC) No 234/79, (EC) No 1037/2001 and (EC) No 1234/2007 and art. 22 of Brazil Federal Decree nº 8.198/2014), subject to the exclusion of use of these products in a reconstituted form in wine products.

  

3.
   Restriction of addition of water

The addition of water in winemaking is excluded, except where required to dissolve authorised oenological compounds used in winemaking.

  

Appendix 2-D-2

WINE TERMS

SECTION A

EUROPEAN UNION

SECTION B

MERCOSUR

ARGENTINA:

Crianza
[7](#footnote7)
, Dulce Natural
[8](#footnote8)
, Fino
[9](#footnote9)
, Gran Reserva
[10](#footnote10)
, Reserva
[11](#footnote11)
, Vino Dulce Natural
[12](#footnote12)
, Vino Generoso
[13](#footnote13)
.

  

Denominación de origen controlada (DOC), Indicación geográfica (IG), Indicación de Procedencia (IP)

BRAZIL:

Fino
[14](#footnote14)
, Gran Reserva
[15](#footnote15)
, Leve
[16](#footnote16)
, Reserva
[17](#footnote17)
.

Denominação de origem (DO), Indicação geográfica (IG), Indicação de Procedência (IP)

  

URUGUAY:

Fino
[18](#footnote18)
, Leve
[19](#footnote19)
, Reserva
[20](#footnote20)
, Viejo
[21](#footnote21)
, Vino Generoso
[22](#footnote22)
.

Denominación de origen (DO), Denominación de origen controlada (DOC), Indicación geográfica (IG), Indicación de Procedencia (IP)

  

Appendix 2-D-3

DOCUMENTATION AND CERTIFICATION OF WINE PRODUCTS

Certification documents and analysis report

1.
   Each Party shall authorise the importation into their territory of wine products in accordance with the rules governing the import certification documents and analysis reports as provided for according to the terms of this Annex.

2.
   The requirements for the importation of wine products into the territory of a Party shall be fulfilled by the presentation to the competent authorities of the importing Party of:

(a)
   a certificate issued by a mutually recognised official authority of the country of origin; and

(b)
   if the wine product is intended for direct human consumption, an analysis report drawn up by a laboratory officially recognised by the country of origin, shall include the following information:

(i)
   total alcoholic strength by volume;

(ii)
   total acidity, expressed as tartaric acid;

(iii)
   volatile acidity, expressed as acetic acid; and

(iv)
   total sulphur dioxide.

  

3.
   The Subcommittee on trade in wine products and spirits may adopt a decision to determine the details of the rules set out in paragraph 2 of this Appendix, in particular the forms to be used and the details of the information to be provided in the analysis report.

4.
   The methods of analysis recognised as reference methods and published by the OIV or if an appropriate method is not recognised and published by the OIV, a method of analysis complying with the standards recommended by the International Organisation for Standardisation shall prevail as reference methods for the determination of the analytical composition of the wine product in the context of control operations.

5.
   The import of wine products originating in the territory of the other Party shall not be subject to more restrictive import certification requirements than those provided for in Annex 2-D.

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

:   [(1)](#footnoteref1)
       CN 2013 is set out in Commission Implementing Regulation (EU) No 927/2012 of 9 October 2012 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff.
:   [(2)](#footnoteref2)
       Set out in RES GMC No 05/2011 of 17 June 2011 and modifications.
:   [(3)](#footnoteref3)
       OJ EU L 170, 22.6.2013, p. 32.
:   [(4)](#footnoteref4)
       OJ EC L 320, 5.12.2009, p. 6.
:   [(5)](#footnoteref5)
       The EU may provide that imports of ethanol under the portion of the quota reserved for use by the chemical industry are subject to an End Use Procedure, with a view of conducting the customs control relating to the use of such goods.The objective is to ensure that those imports are used for manufacturing products classified under Chapters 28 to 40 of the EU Combined Nomenclature (CN). The customs controls applied to prevent circumvention of imports into the fuel or beverage market shall not represent a burden beyond those measures necessary to control imports under this TRQ.Those measures shall be proportional to the risk of circumvention and their urgency and shall be taken in accordance with Articles 4.12 and 4.16, inter alia considering the record of the importer as appropriate.
:   [(6)](#footnoteref6)
       This does not apply to the labelling of gluten.
:   [(7)](#footnoteref7)
       The use of the term is allowed for wine products which are covered by a geographical indication.
:   [(8)](#footnoteref8)
       The use of the term is allowed for wine products which are covered by a geographical indication.
:   [(9)](#footnoteref9)
       The use of the term is allowed for wine products which are covered by a geographical indication.
:   [(10)](#footnoteref10)
       The use of the term is allowed for wine products which are covered by a geographical indication and have been aged in a barrel prior to bottling for at least 18 (eighteen) months for red wines and 12 (twelve) months for white and rosé wines.
:   [(11)](#footnoteref11)
       The use of the term is allowed for wine products which are covered by a geographical indication and have been aged in a barrel prior to bottling for at least 12 (twelve) months for red wines and 6 (six) months for white and rosé wines.
:   [(12)](#footnoteref12)
       The use of the term is allowed for wine products which are covered by a geographical indication.
:   [(13)](#footnoteref13)
       The use of the term is allowed for wine products which are covered by a geographical indication.
:   [(14)](#footnoteref14)
       The use of the term is allowed for wine products which are covered by a geographical indication.
:   [(15)](#footnoteref15)
       The use of the term is allowed for wine products which are covered by a geographical indication and have been aged in a barrel prior to bottling for at least 18 (eighteen) months for red wines and 12 (twelve) months for white and rosé wines.
:   [(16)](#footnoteref16)
       The use of the term is allowed for wine products which are covered by a geographical indication.
:   [(17)](#footnoteref17)
       The use of the term is allowed for wine products which are covered by a geographical indication and have been aged in a barrel prior to bottling for at least 12 (twelve) months for red wines and 6 (six) months for white and rosé wines.
:   [(18)](#footnoteref18)
       The use of the term is allowed for wine products which are covered by a geographical indication.
:   [(19)](#footnoteref19)
       The use of the term is allowed for wine products which are covered by a geographical indication.
:   [(20)](#footnoteref20)
       The use of the term is allowed for wine products which are covered by a geographical indication and have been aged in a barrel prior to bottling for at least 12 (twelve) months for red wines and 6 (six) months for white and rosé wines.
:   [(21)](#footnoteref21)
       The use of the term is allowed for wine products which are covered by a geographical indication.
:   [(22)](#footnoteref22)
       The use of the term is allowed for wine products which are covered by a geographical indication.

[Top](#document3)

![european flag](./../../../images/eclogo.jpg)EUROPEAN COMMISSION

Brussels, 3.9.2025

COM(2025) 338 final

ANNEX

to the

Proposal for a Council Decision

on the signing, on behalf of the European Union, of the Interim Agreement on Trade between the European Union, of the one part, and the Common Market of the South, the Argentine Republic, the Federative Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay, of the other part

Appendix 02-A-1

|  |  |  |  |  |
| --- | --- | --- | --- | --- |
| CN 2013 | Description | Base rate | Staging category | Notes |
| 01012100 | Pure-bred breeding horses | Free | 0 |  |
| 01012910 | Horses for slaughter | Free | 0 |  |
| 01012990 | Live horses (excl. for slaughter, pure-bred for breeding) | 11,5 | 7 |  |
| 01013000 | Live asses | 7,7 | 4 |  |
| 01019000 | Live mules and hinnies | 10,9 | 7 |  |
| 01022110 | Pure-bred breeding heifers "female bovines that have never calved" | Free | 0 |  |
| 01022130 | Pure-bred breeding cows (excl. heifers) | Free | 0 |  |
| 01022190 | Pure-bred cattle for breeding (excl. heifers and cows) | Free | 0 |  |
| 01022905 | Live cattle of the sub-genus Bibos or Poephagus (excl. pure-bred for breeding) | Free | 0 |  |
| 01022910 | Live cattle of a weight ≤ 80 kg (excl. pure-bred for breeding) | 10,2 + 93,1 EUR/   100 kg/net | 10 |  |
| 01022921 | Cattle of a weight > 80 kg but ≤ 160 kg, for slaughter | 10,2 + 93,1 EUR/   100 kg/net | 10 |  |
| 01022929 | Live cattle of a weight > 80 kg but ≤ 160 kg (excl. for slaughter, pure-bred for breeding) | 10,2 + 93,1 EUR/   100 kg/net | 10 |  |
| 01022941 | Cattle of a weight > 160 kg but ≤ 300 kg, for slaughter | 10,2 + 93,1 EUR/   100 kg/net | 10 |  |
| 01022949 | Live cattle of a weight > 160 kg but ≤ 300 kg (excl. for slaughter, pure-bred for breeding) | 10,2 + 93,1 EUR/   100 kg/net | 10 |  |
| 01022951 | Heifers "female bovines that have never calved" of a weight > 300 kg, for slaughter | 10,2 + 93,1 EUR/   100 kg/net | 10 |  |
| 01022959 | Live heifers "female bovines that have never calved" of a weight > 300 kg (excl. for slaughter and pure-bred for breeding) | 10,2 + 93,1 EUR/   100 kg/net | 10 |  |
| 01022961 | Cows of a weight > 300 kg, for slaughter (excl. heifers) | 10,2 + 93,1 EUR/   100 kg/net | 10 |  |
| 01022969 | Live cows of a weight > 300 kg (excl. for slaughter and pure-bred for breeding and heifers) | 10,2 + 93,1 EUR/   100 kg/net | 10 |  |
| 01022991 | Cattle of a weight > 300 kg, for slaughter (excl. heifers and cows) | 10,2 + 93,1 EUR/   100 kg/net | 10 |  |
| 01022999 | Live cattle of a weight > 300 kg (excl. for slaughter, pure-bred for breeding and heifers and cows) | 10,2 + 93,1 EUR/   100 kg/net | 10 |  |
| 01023100 | Pure-bred buffalo for breeding | Free | 0 |  |
| 01023910 | Live domestic buffalo (excl. pure-bred for breeding) | 10,2 + 93,1 EUR/   100 kg/net | 10 |  |
| 01023990 | Live buffalo (excl. domestic species and pure-bred for breeding) | Free | 0 |  |
| 01029020 | Bovine pure-bred breeding animals (excl. cattle and buffalo) | Free | 0 |  |
| 01029091 | Live domestic bovine animals (excl. cattle and buffalo and pure-bred for breeding) | 10,2 + 93,1 EUR/   100 kg/net | 10 |  |
| 01029099 | Live bovine animals (excl. cattle, buffalo, pure-bred for breeding and domestic species) | Free | 0 |  |
| 01031000 | Pure-bred breeding swine | Free | 0 |  |
| 01039110 | Domestic swine, weighing < 50 kg (excl. pure-bred for breeding) | 41,2 EUR/100 kg/net | 10 |  |
| 01039190 | Live non-domestic swine, weighing < 50 kg | Free | 0 |  |
| 01039211 | Live domestic sows, having farrowed at least once, weighing ≥ 160 kg (excl. pure-bred for breeding) | 35,1 EUR/100 kg/net | 10 |  |
| 01039219 | Live domestic swine, weighing ≥ 50 kg (excl. sows having farrowed at least once and weighing ≥ 160 kg, and those pure-bred for breeding) | 41,2 EUR/100 kg/net | 10 |  |
| 01039290 | Live non-domestic swine, weighing ≥ 50 kg | Free | 0 |  |
| 01041010 | Pure-bred sheep for breeding | Free | 0 |  |
| 01041030 | Live lambs "sheep up to a year old" (excl. purebred breeding animals) | 80,5 EUR/100 kg/net | 10 |  |
| 01041080 | Live sheep (excl. lambs and pure-bred breeding animals) | 80,5 EUR/100 kg/net | 10 |  |
| 01042010 | Pure-bred breeding goats | 3,2 | 0 |  |
| 01042090 | Live goats (excl. pure-bred for breeding) | 80,5 EUR/100 kg/net | 10 |  |
| 01051111 | Grandparent and parent female chicks of fowls of the species Gallus domesticus laying stocks of a weight of ≤ 185 g | 52 EUR/1 000 p/st | 10 |  |
| 01051119 | Grandparent and parent female chicks fowls of the species Gallus domesticus of a weight of ≤ 185 g (excl. laying stocks) | 52 EUR/1 000 p/st | 10 |  |
| 01051191 | Laying stock "fowls of the species Gallus domesticus" of a weight of ≤ 185 g (excl. grandparent and parent female chicks) | 52 EUR/1 000 p/st | 10 |  |
| 01051199 | Live fowls of the species Gallus domesticus of a weight of ≤ 185 g (excl. grandparent and parent female chicks and laying stocks) | 52 EUR/1 000 p/st | 10 |  |
| 01051200 | Live domestic turkeys, weighing ≤ 185 g | 152 EUR/1 000 p/st | 10 |  |
| 01051300 | Live domestic ducks, weighing ≤ 185 g | 52 EUR/1 000 p/st | 10 |  |
| 01051400 | Live domestic geese, weighing ≤ 185 g | 152 EUR/1 000 p/st | 10 |  |
| 01051500 | Live domestic guinea fowls, weighing ≤ 185 g | 52 EUR/1 000 p/st | 10 |  |
| 01059400 | Live fowls of the species Gallus domesticus, weighing > 185 | 20,9 EUR/100 kg/net | 10 |  |
| 01059910 | Live domestic ducks, weighing > 185 g | 32,3 EUR/100 kg/net | 10 |  |
| 01059920 | Live domestic geese, weighing > 185 g | 31,6 EUR/100 kg/net | 10 |  |
| 01059930 | Live domestic turkeys, weighing > 185 g | 23,8 EUR/100 kg/net | 10 |  |
| 01059950 | Live domestic guinea fowls, weighing > 185 g | 34,5 EUR/100 kg/net | 10 |  |
| 01061100 | Live primates | Free | 0 |  |
| 01061200 | Live whales, dolphins and porpoises (mammals of the order Cetacea); manatees and dugongs (mammals of the order Sirenia); seals, sea lions and walruses (mammals of the suborder Pinnipedia) | Free | 0 |  |
| 01061300 | Live camels and other camelids [Camelidae] | Free | 0 |  |
| 01061410 | Live domestic rabbits | 3,8 | 0 |  |
| 01061490 | Live rabbits and hares (excl. domestic rabbits) | Free | 0 |  |
| 01061900 | Live mammals (excl. primates, whales, dolphins and porpoises, manatees and dugongs, seals, sea lions and walruses, camels and other camelids, rabbits and hares, horses, asses, mules, hinnies, bovines, pigs, sheep and goats) | Free | 0 |  |
| 01062000 | Live reptiles "e.g. snakes, turtles, alligators, caymans, iguanas, gavials and lizards" | Free | 0 |  |
| 01063100 | Live birds of prey | Free | 0 |  |
| 01063200 | Live psittaciformes "incl. parrots, parrakeets, macaws and cockatoos" | Free | 0 |  |
| 01063300 | Live ostriches, and emus [Dromaius novaehollandiae] | Free | 0 |  |
| 01063910 | Live pigeons | 6,4 | 4 |  |
| 01063980 | Live birds (excl. birds of prey, psittaciformes, parrots, parrakeets, macaws, cockatoos, ostriches, emus and pigeons) | Free | 0 |  |
| 01064100 | Live bees | Free | 0 |  |
| 01064900 | Live insects (excl. bees) | Free | 0 |  |
| 01069000 | Live animals (excl. mammals, reptiles, birds, insects, fish, crustaceans, molluscs and other aquatic invertebrates and cultures of micro-organisms, etc.) | Free | 0 |  |
| 02011000 | Carcases or half-carcases of bovine animals, fresh or chilled | 12,8 + 176,8 EUR/   100 kg/net | BF1 |  |
| 02012020 | "Compensated" quarters of bovine animals with bone in, fresh or chilled | 12,8 + 176,8 EUR/   100 kg/net | BF1 |  |
| 02012030 | Unseparated or separated forequarters of bovine animals, with bone in, fresh or chilled | 12,8 + 141,4 EUR/   100 kg/net | BF1 |  |
| 02012050 | Unseparated or separated hindquarters of bovine animals, with bone in, fresh or chilled | 12,8 + 212,2 EUR/   100 kg/net | BF1 |  |
| 02012090 | Fresh or chilled bovine cuts, with bone in (excl. carcases and half-carcases, "compensated quarters", forequarters and hindquarters) | 12,8 + 265,2 EUR/   100 kg/net | BF1 |  |
| 02013000 | Fresh or chilled bovine meat, boneless | 12,8 + 303,4 EUR/   100 kg/net | BF1 |  |
| 02021000 | Frozen bovine carcases and half-carcases | 12,8 + 176,8 EUR/   100 kg/net | BF2 |  |
| 02022010 | Frozen "compensated" bovine quarters, with bone in | 12,8 + 176,8 EUR/   100 kg/net | BF2 |  |
| 02022030 | Frozen unseparated or separated bovine forequarters, with bone in | 12,8 + 141,4 EUR/   100 kg/net | BF2 |  |
| 02022050 | Frozen unseparated or separated bovine hindquarters, with bone in | 12,8 + 221,1 EUR/   100 kg/net | BF2 |  |
| 02022090 | Frozen bovine cuts, with bone in (excl. carcases and half-carcases, "compensated" quarters, forequarters and hindquarters) | 12,8 + 265,3 EUR/   100 kg/net | BF2 |  |
| 02023010 | Frozen bovine boneless forequarters, whole or cut in max. 5 pieces, each quarter in 1 block; "compensated" quarters in 2 blocks, one containing the forequarter, whole or cut in max. 5 pieces, and the other the whole hindquarter, excl. the tenderloin, in one piece | 12,8 + 221,1 EUR/   100 kg/net | BF2 |  |
| 02023050 | Frozen bovine boneless crop, chuck and blade and brisket cuts | 12,8 + 221,1 EUR/   100 kg/net | BF2 |  |
| 02023090 | Frozen bovine boneless meat (excl. forequarters, whole or cut into a maximum of five pieces, each quarter being in a single block "compensated" quarters in two blocks, one of which contains the forequarter, whole or cut into a maximum of five pieces, and the other, the hindquarter, excluding the tenderloin, in one piece, crop, chuck and blade and brisket cuts) | 12,8 + 304,1 EUR/   100 kg/net | BF2 |  |
| 02031110 | Fresh or chilled domestic swine carcases and half-carcases | 53,6 EUR/100 kg/net | PK |  |
| 02031190 | Fresh or chilled non-domestic swine carcases and half-carcases | Free | 0 |  |
| 02031211 | Fresh or chilled with bone in, domestic swine hams and cuts thereof | 77,8 EUR/100 kg/net | PK |  |
| 02031219 | Fresh or chilled with bone in, domestic swine shoulders and cuts thereof | 60,1 EUR/100 kg/net | PK |  |
| 02031290 | Fresh or chilled hams, shoulders and cuts thereof with bone in of non-domestic swine | Free | 0 |  |
| 02031911 | Fresh or chilled fore-ends and cuts thereof of domestic swine | 60,1 EUR/100 kg/net | PK |  |
| 02031913 | Fresh or chilled loins and cuts thereof of domestic swine | 86,9 EUR/100 kg/net | PK |  |
| 02031915 | Fresh or chilled bellies "streaky" and cuts thereof of domestic swine | 46,7 EUR/100 kg/net | PK |  |
| 02031955 | Fresh or chilled boneless meat of domestic swine (excl. bellies and cuts thereof) | 86,9 EUR/100 kg/net | PK |  |
| 02031959 | Fresh or chilled meat of domestic swine, with bone in (excl. carcases and half-carcases, hams, shoulders and cuts thereof, and fore-ends, loins, bellies and cuts thereof) | 86,9 EUR/100 kg/net | PK |  |
| 02031990 | Fresh or chilled meat of non-domestic swine (excl. carcases and half-carcases, hams, shoulders and cuts thereof, with bone in) | Free | 0 |  |
| 02032110 | Frozen domestic swine carcases and half-carcases | 53,6 EUR/100 kg/net | PK |  |
| 02032190 | Frozen non-domestic swine carcases and half-carcases | Free | 0 |  |
| 02032211 | Frozen hams and cuts thereof of domestic swine, with bone in | 77,8 EUR/100 kg/net | PK |  |
| 02032219 | Frozen shoulders and cuts thereof of domestic swine, with bone in | 60,1 EUR/100 kg/net | PK |  |
| 02032290 | Frozen hams, shoulders and cuts thereof of non-domestic swine, with bone in | Free | 0 |  |
| 02032911 | Frozen fore-ends and cuts thereof of domestic swine | 60,1 EUR/100 kg/net | PK |  |
| 02032913 | Frozen loins and cuts thereof of domestic swine, with bone in | 86,9 EUR/100 kg/net | PK |  |
| 02032915 | Frozen bellies "streaky" and cuts thereof of domestic swine | 46,7 EUR/100 kg/net | PK |  |
| 02032955 | Frozen boneless meat of domestic swine (excl. bellies and cuts thereof) | 86,9 EUR/100 kg/net | PK |  |
| 02032959 | Frozen meat of domestic swine, with bone in (excl. carcases and half-carcases, hams, shoulders and cuts thereof, and fore-ends, loins, bellies and cuts thereof) | 86,9 EUR/100 kg/net | PK |  |
| 02032990 | Frozen meat of non-domestic swine (excl. carcases and half-carcases and hams, shoulders and cuts thereof, with bone in) | Free | 0 |  |
| 02041000 | Fresh or chilled lamb carcases and half-carcases | 12,8 + 171,3 EUR/   100 kg/net | E |  |
| 02042100 | Fresh or chilled sheep carcases and half-carcases (excl. lambs) | 12,8 + 171,3 EUR/   100 kg/net | E |  |
| 02042210 | Fresh or chilled sheep short forequarters | 12,8 + 119,9 EUR/100 kg/net | E |  |
| 02042230 | Fresh or chilled sheep chines and/or best ends | 12,8 + 188,5 EUR/   100 kg/net | E |  |
| 02042250 | Fresh or chilled sheep legs | 12,8 + 222,7 EUR/   100 kg/net | E |  |
| 02042290 | Fresh or chilled cuts of sheep, with bone in (excl. carcases and half-carcases, short forequarters, chines and/or best ends, and legs) | 12,8 + 222,7 EUR/   100 kg/net | E |  |
| 02042300 | Fresh or chilled boneless cuts of sheep | 12,8 + 311,8 EUR/   100 kg/net | E |  |
| 02043000 | Frozen lamb carcases and half-carcases | 12,8 + 128,8 EUR/   100 kg/net | E |  |
| 02044100 | Frozen sheep carcases and half-carcases (excl. lambs) | 12,8 + 128,8 EUR/   100 kg/net | E |  |
| 02044210 | Frozen sheep short forequarters | 12,8 + 90,2 EUR/   100 kg/net | E |  |
| 02044230 | Frozen sheep chines and/or best ends | 12,8 + 141,7 EUR/   100 kg/net | E |  |
| 02044250 | Frozen sheep legs | 12,8 + 167,5 EUR/   100 kg/net | E |  |
| 02044290 | Frozen cuts of sheep, with bone in (excl. carcases and half-carcases, short forequarters, chines and/or best ends, and legs) | 12,8 + 167,5 EUR/   100 kg/net | E |  |
| 02044310 | Frozen meat of lambs, boneless | 12,8 + 234,5 EUR/   100 kg/net | E |  |
| 02044390 | Frozen meat of sheep, boneless (excl. lamb) | 12,8 + 234,5 EUR/   100 kg/net | E |  |
| 02045011 | Fresh or chilled goat carcases and half-carcases | 12,8 + 171,3 EUR/   100 kg/net | E |  |
| 02045013 | Fresh or chilled goat short forequarters | 12,8 + 119,9 EUR/   100 kg/net | E |  |
| 02045015 | Fresh or chilled goat chines and/or best ends | 12,8 + 188,5 EUR/   100 kg/net | E |  |
| 02045019 | Fresh or chilled legs of goat | 12,8 + 222,7 EUR/   100 kg/net | E |  |
| 02045031 | Fresh or chilled cuts of goat, with bone in (excl. carcases and half-carcases, short forequarters, chines and/or best ends, and legs) | 12,8 + 222,7 EUR/   100 kg/net | E |  |
| 02045039 | Fresh or chilled boneless cuts of goat | 12,8 + 311,8 EUR/   100 kg/net | E |  |
| 02045051 | Frozen goat carcases and half-carcases | 12,8 + 128,8 EUR/   100 kg/net | E |  |
| 02045053 | Frozen goat short forequarters | 12,8 + 90,2 EUR/   100 kg/net | E |  |
| 02045055 | Frozen goat chines and/or best ends | 12,8 + 141,7 EUR/   100 kg/net | E |  |
| 02045059 | Frozen goat legs | 12,8 + 167,5 EUR/   100 kg/net | E |  |
| 02045071 | Frozen cuts of goat, with bone in (excl. carcases and half-carcases, short forequarters, chines and/or best ends, and legs) | 12,8 + 167,5 EUR/   100 kg/net | E |  |
| 02045079 | Frozen boneless cuts of goat | 12,8 + 234,5 EUR/   100 kg/net | E |  |
| 02050020 | Fresh or chilled meat of horses, asses, mules or hinnies | 5,1 | 4 |  |
| 02050080 | Frozen meat of horses, asses, mules or hinnies | 5,1 | 4 |  |
| 02061010 | Fresh or chilled edible bovine offal for manufacture of pharmaceutical products | Free | 0 |  |
| 02061095 | Fresh or chilled edible bovine thick and thin skirt (excl. for manufacture of pharmaceutical products) | 12,8 + 303,4 EUR/100 kg/net | BF1 |  |
| 02061098 | Fresh or chilled edible bovine offal (excl. for manufacture of pharmaceutical products, thick and thin skirt) | Free | 0 |  |
| 02062100 | Frozen edible bovine tongues | Free | 0 |  |
| 02062200 | Frozen edible bovine livers | Free | 0 |  |
| 02062910 | Frozen edible bovine offal for manufacture of pharmaceutical products (excl. tongues and livers) | Free | 0 |  |
| 02062991 | Frozen edible bovine thick and thin skirt (excl. for manufacture of pharmaceutical products) | 12,8 + 304,1 EUR/   100 kg/net | BF2 |  |
| 02062999 | Frozen edible bovine offal (excl. for manufacture of pharmaceutical products, tongues, livers and thick and thin skirt) | Free | 0 |  |
| 02063000 | Fresh or chilled edible offal of swine | Free | 0 |  |
| 02064100 | Frozen edible livers of swine | Free | 0 |  |
| 02064900 | Edible offal of swine, frozen (excl. livers) | Free | 0 |  |
| 02068010 | Fresh or chilled edible offal of sheep, goats, horses, asses, mules and hinnies, for manufacture of pharmaceutical products | Free | 0 |  |
| 02068091 | Fresh or chilled edible offal of horses, asses, mules and hinnies (excl. for manufacture of pharmaceutical products) | 6,4 | 4 |  |
| 02068099 | Fresh or chilled edible offal of sheep and goats (excl. for manufacture of pharmaceutical products) | Free | 0 |  |
| 02069010 | Frozen edible offal of sheep, goats, horses, mules and hinnies, for manufacture of pharmaceutical products | Free | 0 |  |
| 02069091 | Frozen edible offal of horses, asses, mules and hinnies (excl. for manufacture of pharmaceutical products) | 6,4 | 4 |  |
| 02069099 | Frozen edible offal of sheep and goats (excl. for manufacture of pharmaceutical products) | Free | 0 |  |
| 02071110 | Fresh or chilled, plucked and gutted fowls of species Gallus domesticus, with heads and feet, known as "83 % chickens" | 26,2 EUR/100 kg/net | PY2 |  |
| 02071130 | Fresh or chilled, plucked and drawn fowls of species Gallus domesticus, without heads and feet but with necks, hearts, livers and gizzards, known as "70 % chickens" | 29,9 EUR/100 kg/net | PY2 |  |
| 02071190 | Fresh or chilled, plucked and drawn fowls of species Gallus domesticus, without heads, feet, necks, hearts, livers and gizzards, known as "65 % chickens", and other forms of fresh or chilled fowl, not cut in pieces (excl. "83 % and 70 % chickens") | 32,5 EUR/100 kg/net | PY2 |  |
| 02071210 | Frozen fowls of species Gallus domesticus, plucked and drawn, without heads and feet but with necks, hearts, livers and gizzards, known as "70 % chickens" | 29,9 EUR/100 kg/net | PY2 |  |
| 02071290 | Frozen fowls of species Gallus domesticus, plucked and drawn, without heads, feet, necks, hearts, livers and gizzards, known as "65 % chickens", and other forms of fowl, not cut in pieces (excl. "70 % chickens") | 32,5 EUR/100 kg/net | PY2 |  |
| 02071310 | Fresh or chilled boneless cuts of fowls of the species Gallus domesticus | 102,4 EUR/   100 kg/net | PY1 |  |
| 02071320 | Fresh or chilled halves or quarters of fowls of the species Gallus domesticus | 35,8 EUR/100 kg/net | PY2 |  |
| 02071330 | Fresh or chilled whole wings, with or without tips, of fowls of the species Gallus domesticus | 26,9 EUR/100 kg/net | PY2 |  |
| 02071340 | Fresh or chilled backs, necks, backs with necks attached, rumps and wing-tips of fowls of the species Gallus domesticus | 18,7 EUR/100 kg/net | PY2 |  |
| 02071350 | Fresh or chilled breasts and cuts thereof of fowls of the species Gallus domesticus, with bone in | 60,2 EUR/100 kg/net | PY2 |  |
| 02071360 | Fresh or chilled legs and cuts thereof of fowls of the species Gallus domesticus, with bone in | 46,3 EUR/100 kg/net | PY2 |  |
| 02071370 | Fresh or chilled cuts of fowls of the species Gallus domesticus, with bone in (excl. halves and quarters, whole wings, with or without tips, backs, necks, backs with necks attached, rumps and wing-tips, breasts, legs and parts thereof) | 100,8 EUR/   100 kg/net | PY2 |  |
| 02071391 | Fresh or chilled edible livers of fowls of the species Gallus domesticus | 6,4 | 4 |  |
| 02071399 | Fresh or chilled edible offal of fowls of the species Gallus domesticus (excl. livers) | 18,7 EUR/100 kg/net | PY1 |  |
| 02071410 | Frozen boneless cuts of fowls of the species Gallus domesticus | 102,4 EUR/   100 kg/net | PY1 |  |
| 02071420 | Frozen halves or quarters of fowls of the species Gallus domesticus | 35,8 EUR/100 kg/net | PY2 |  |
| 02071430 | Frozen whole wings, with or without tips, of fowls of the species Gallus domesticus | 26,9 EUR/100 kg/net | PY2 |  |
| 02071440 | Frozen backs, necks, backs with necks attached, rumps and wing-tips of fowls of the species Gallus domesticus | 18,7 EUR/100 kg/net | PY2 |  |
| 02071450 | Frozen breasts and cuts thereof of fowls of the species Gallus domesticus, with bone in | 60,2 EUR/100 kg/net | PY2 |  |
| 02071460 | Frozen legs and cuts thereof of fowls of the species Gallus domesticus, with bone in | 46,3 EUR/100 kg/net | PY2 |  |
| 02071470 | Frozen cuts of fowls of the species Gallus domesticus, with bone in (excl. halves or quarters, whole wings, with or without tips, backs, necks, backs with necks attached, rumps and wing-tips, breasts, legs and cuts thereof) | 100,8 EUR/100 kg/net | PY2 |  |
| 02071491 | Frozen edible livers of fowls of the species Gallus domesticus | 6,4 | 4 |  |
| 02071499 | Frozen edible offal of fowls of the species Gallus domesticus (excl. livers) | 18,7 EUR/100 kg/net | PY1 |  |
| 02072410 | Fresh or chilled, plucked and drawn turkeys of the species domesticus, without heads and feet but with necks, hearts, livers and gizzards, known as "80 % turkeys" | 34 EUR/100 kg/net | PY2 |  |
| 02072490 | Fresh or chilled, plucked and drawn turkeys of the species domesticus, without heads, feet, necks, hearts, livers and gizzards, known as "73 % turkeys", and other forms of fresh or chilled turkeys, not cut in pieces (excl. "80 % turkeys") | 37,3 EUR/100 kg/net | PY2 |  |
| 02072510 | Frozen turkeys of the species domesticus, plucked and drawn, without heads and feet but with necks, hearts, livers and gizzards, known as "80 % turkeys" | 34 EUR/100 kg/net | PY2 |  |
| 02072590 | Frozen turkeys of the species domesticus, plucked and drawn, without heads, feet, necks, hearts, livers and gizzards, known as "73 % turkeys", and other forms of turkeys, not cut in pieces (excl. "80 % turkeys") | 37,3 EUR/100 kg/net | PY2 |  |
| 02072610 | Fresh or chilled boneless cuts of turkeys of the species domesticus | 85,1 EUR/100 kg/net | PY1 |  |
| 02072620 | Fresh or chilled halves or quarters of turkeys of the species domesticus | 41 EUR/100 kg/net | PY2 |  |
| 02072630 | Fresh or chilled whole wings, with or without tips, of turkeys of the species domesticus | 26,9 EUR/100 kg/net | PY2 |  |
| 02072640 | Fresh or chilled backs, necks, backs with necks attached, rumps and wing-tips of turkeys of the species domesticus | 18,7 EUR/100 kg/net | PY2 |  |
| 02072650 | Fresh or chilled breasts and cuts thereof of turkeys of the species domesticus, with bone in | 67,9 EUR/100 kg/net | PY2 |  |
| 02072660 | Fresh or chilled drumsticks and cuts thereof of turkeys of the species domesticus, with bone in | 25,5 EUR/100 kg/net | PY2 |  |
| 02072670 | Fresh or chilled legs and cuts thereof of turkeys of the species domesticus, with bone in (excl. drumsticks) | 46 EUR/100 kg/net | PY2 |  |
| 02072680 | Fresh or chilled cuts of turkeys of the species domesticus, with bone in (excl. halves or quarters, whole wings, with or without tips, backs, necks, backs with necks attached, rumps and wing-tips, breasts, legs and cuts thereof) | 83 EUR/100 kg/net | PY2 |  |
| 02072691 | Fresh or chilled edible livers of turkeys of the species domesticus | 6,4 | 4 |  |
| 02072699 | Fresh or chilled edible offal of turkeys of the species domesticus (excl. livers) | 18,7 EUR/100 kg/net | PY1 |  |
| 02072710 | Frozen boneless cuts of turkeys of the species domesticus | 85,1 EUR/100 kg/net | PY1 |  |
| 02072720 | Frozen halves and quarters of turkeys of the species domesticus | 41 EUR/100 kg/net | PY2 |  |
| 02072730 | Frozen whole wings, with or without tips, of turkeys of the species domesticus | 26,9 EUR/100 kg/net | PY2 |  |
| 02072740 | Frozen backs, necks, backs with necks attached, rumps and wing-tips of turkeys of the species domesticus | 18,7 EUR/100 kg/net | PY2 |  |
| 02072750 | Frozen breasts and cuts thereof of turkeys of the species domesticus, with bone in | 67,9 EUR/100 kg/net | PY2 |  |
| 02072760 | Frozen drumsticks and cuts thereof of turkeys of the species domesticus, with bone in | 25,5 EUR/100 kg/net | PY2 |  |
| 02072770 | Frozen legs and cuts thereof of turkeys of the species domesticus, with bone in (excl. drumsticks) | 46 EUR/100 kg/net | PY2 |  |
| 02072780 | Frozen cuts of turkeys of the species domesticus, with bone in (excl. halves or quarters, whole wings, with or without tips, backs, necks, backs with necks attached, rumps and wing-tips, breasts, legs and cuts thereof) | 83 EUR/100 kg/net | PY2 |  |
| 02072791 | Frozen edible livers of turkeys of the species domesticus | 6,4 | 4 |  |
| 02072799 | Frozen edible offal of turkeys of the species domesticus (excl. livers) | 18,7 EUR/100 kg/net | PY1 |  |
| 02074120 | Fresh or chilled domestic ducks, not cut in pieces, plucked, bled, gutted but not drawn, with heads and feet "85 % ducks" | 38 EUR/100 kg/net | PY2 |  |
| 02074130 | Fresh or chilled domestic ducks, not cut in pieces, plucked and drawn, without heads and feet but with necks, hearts, livers and gizzard "70 % ducks" | 46,2 EUR/100 kg/net | PY2 |  |
| 02074180 | Fresh or chilled domestic ducks, not cut in pieces, plucked and drawn, without heads and feet and without necks, hearts, livers and gizzards, "63 % ducks" or otherwise presented | 51,3 EUR/100 kg/net | PY2 |  |
| 02074230 | Frozen domestic ducks, not cut in pieces, plucked and drawn, without heads and feet but with necks, hearts, livers and gizzards "70 % ducks" | 46,2 EUR/100 kg/net | PY2 |  |
| 02074280 | Frozen domestic ducks, not cut in pieces, plucked and drawn, without heads and feet and without necks, hearts, livers and gizzards, "63 % ducks" or otherwise presented | 51,3 EUR/100 kg/net | PY2 |  |
| 02074300 | Fatty livers of domestic ducks, fresh or chilled | Free | 0 |  |
| 02074410 | Fresh or chilled cuts of domestic ducks, boneless | 128,3 EUR/   100 kg/net | PY1 |  |
| 02074421 | Fresh or chilled halves or quarters of domestic ducks | 56,4 EUR/100 kg/net | PY2 |  |
| 02074431 | Fresh or chilled whole wings of domestic ducks | 26,9 EUR/100 kg/net | PY2 |  |
| 02074441 | Fresh or chilled backs, necks, backs with necks attached, rumps and wing-tips of domestic ducks | 18,7 EUR/100 kg/net | PY2 |  |
| 02074451 | Fresh or chilled breasts and cuts thereof, of domestic ducks, with bone in | 115,5 EUR/   100 kg/net | PY2 |  |
| 02074461 | Fresh or chilled legs and cuts thereof, of domestic ducks, with bone in | 46,3 EUR/   100 kg/net | PY2 |  |
| 02074471 | Fresh or chilled paletots of domestic ducks, with bone in | 66 EUR/100 kg/net | PY2 |  |
| 02074481 | Fresh or chilled cuts of domestic ducks, with bone in, n.e.s. | 123,2 EUR/   100 kg/net | PY2 |  |
| 02074491 | Fresh or chilled livers of domestic ducks (excl. fatty) | 6,4 | 4 |  |
| 02074499 | Fresh or chilled edible offal of domestic ducks (excl. livers) | 18,7 EUR/100 kg/net | PY2 |  |
| 02074510 | Frozen cuts of domestic ducks, boneless | 128,3 EUR/   100 kg/net | PY1 |  |
| 02074521 | Frozen halves or quarters of domestic ducks | 56,4 EUR/100 kg/net | PY2 |  |
| 02074531 | Frozen whole wings of domestic ducks | 26,9 EUR/100 kg/net | PY2 |  |
| 02074541 | Frozen backs, necks, backs with necks attached, rumps and wing-tips of domestic ducks | 18,7 EUR/100 kg/net | PY2 |  |
| 02074551 | Frozen breasts and cuts thereof, of domestic ducks, with bone in | 115,5 EUR/   100 kg/net | PY2 |  |
| 02074561 | Frozen legs and cuts thereof, of domestic ducks, with bone in | 46,3 EUR/100 kg/net | PY2 |  |
| 02074571 | Frozen paletots of domestic ducks, with bone in | 66 EUR/100 kg/net | PY2 |  |
| 02074581 | Frozen cuts of domestic ducks, with bone in, n.e.s. | 123,2 EUR/100 kg/net | PY2 |  |
| 02074593 | Frozen fatty livers of domestic ducks | Free | 0 |  |
| 02074595 | Frozen livers of domestic ducks (excl. fatty) | 6,4 | 4 |  |
| 02074599 | Frozen edible offal of domestic ducks (excl. livers) | 18,7 EUR/100 kg/net | PY2 |  |
| 02075110 | Fresh or chilled domestic geese, not cut in pieces, plucked, bled, not drawn, with heads and feet "82 % geese" | 45,1 EUR/100 kg/net | PY2 |  |
| 02075190 | Fresh or chilled domestic geese, not cut in pieces, plucked and drawn, without heads and feet, with or without hearts and gizzards, "75 % geese" or otherwise presented | 48,1 EUR/100 kg/net | PY2 |  |
| 02075210 | Frozen domestic geese, not cut in pieces, plucked, bled, not drawn, with heads and feet "82 % geese" | 45,1 EUR/100 kg/net | PY2 |  |
| 02075290 | Frozen domestic geese, not cut in pieces, plucked and drawn, without heads and feet, with or without hearts and gizzards, "75 % geese" or otherwise presented | 48,1 EUR/100 kg/net | PY2 |  |
| 02075300 | Fatty livers of domestic geese, fresh or chilled | Free | 0 |  |
| 02075410 | Fresh or chilled cuts of domestic geese, boneless | 110,5 EUR/100 kg/net | PY1 |  |
| 02075421 | Fresh or chilled halves or quarters of domestic geese | 52,9 EUR/100 kg/net | PY2 |  |
| 02075431 | Fresh or chilled whole wings of domestic geese | 26,9 EUR/100 kg/net | PY2 |  |
| 02075441 | Fresh or chilled backs, necks, backs with necks attached, rumps and wing-tips of domestic geese | 18,7 EUR/100 kg/net | PY2 |  |
| 02075451 | Fresh or chilled breasts and cuts thereof, of domestic geese, with bone in | 86,5 EUR/100 kg/net | PY2 |  |
| 02075461 | Fresh or chilled legs and cuts thereof, of domestic geese, with bone in | 69,7 EUR/100 kg/net | PY2 |  |
| 02075471 | Fresh or chilled paletots of domestic geese, with bone in | 66 EUR/100 kg/net | PY2 |  |
| 02075481 | Fresh or chilled cuts of domestic geese, with bone in, n.e.s. | 123,2 EUR/   100 kg/net | PY2 |  |
| 02075491 | Fresh or chilled livers of domestic geese (excl. fatty) | 6,4 | 4 |  |
| 02075499 | Fresh or chilled edible offal of domestic geese (excl. livers) | 18,7 EUR/100 kg/net | PY2 |  |
| 02075510 | Frozen cuts of domestic geese, boneless | 110,5 EUR/100 kg/net | PY1 |  |
| 02075521 | Frozen halves or quarters of domestic geese | 52,9 EUR/100 kg/net | PY2 |  |
| 02075531 | Frozen whole wings of domestic geese | 26,9 EUR/100 kg/net | PY2 |  |
| 02075541 | Frozen backs, necks, backs with necks attached, rumps and wing-tips of domestic geese | 18,7 EUR/100 kg/net | PY2 |  |
| 02075551 | Frozen breasts and cuts thereof, of domestic geese, with bone in | 86,5 EUR/100 kg/net | PY2 |  |
| 02075561 | Frozen legs and cuts thereof, of domestic geese, with bone in | 69,7 EUR/100 kg/net | PY2 |  |
| 02075571 | Frozen paletots of domestic geese, with bone in | 66 EUR/100 kg/net | PY2 |  |
| 02075581 | Frozen cuts of domestic geese, with bone in, n.e.s. | 123,2 EUR/   100 kg/net | PY2 |  |
| 02075593 | Frozen fatty livers of domestic geese | Free | 0 |  |
| 02075595 | Frozen livers of domestic geese (excl. fatty) | 6,4 | 4 |  |
| 02075599 | Frozen edible offal of domestic geese (excl. livers) | 18,7 EUR/100 kg/net | PY2 |  |
| 02076005 | Fresh, chilled or frozen domestic guinea fowls, not cut in pieces | 49,3 EUR/100 kg/net | PY2 |  |
| 02076010 | Fresh, chilled or frozen cuts of domestic guinea fowls, boneless | 128,3 EUR/   100 kg/net | PY1 |  |
| 02076021 | Fresh, chilled or frozen halves or quarters of domestic guinea fowls | 54,2 EUR/100 kg/net | PY2 |  |
| 02076031 | Fresh, chilled or frozen whole wings of domestic guinea fowls | 26,9 EUR/100 kg/net | PY2 |  |
| 02076041 | Fresh, chilled or frozen backs, necks, backs with necks attached, rumps and wing-tips of domestic guinea fowls | 18,7 EUR/100 kg/net | PY2 |  |
| 02076051 | Fresh, chilled or frozen breasts and cuts thereof, of domestic guinea fowls, with bone in | 115,5 EUR/   100 kg/net | PY2 |  |
| 02076061 | Fresh, chilled or frozen legs and cuts thereof, of domestic guinea fowls, with bone in | 46,3 EUR/100 kg/net | PY2 |  |
| 02076081 | Fresh, chilled or frozen cuts of domestic guinea fowls, with bone in, n.e.s. | 123,2 EUR/   100 kg/net | PY2 |  |
| 02076091 | Fresh, chilled or frozen livers of domestic guinea fowls | 6,4 | 4 |  |
| 02076099 | Fresh, chilled or frozen edible offal of domestic guinea fowls (excl. livers) | 18,7 EUR/100 kg/net | PY2 |  |
| 02081010 | Fresh, chilled or frozen meat and edible meat offal of domestic rabbits | 6,4 | 4 |  |
| 02081090 | Fresh, chilled or frozen meat and edible offal of non-domestic rabbits and hares | Free | 0 |  |
| 02083000 | Fresh, chilled or frozen meat and edible offal of primates | 9 | 4 |  |
| 02084010 | Fresh, chilled or frozen whales meat | 6,4 | 4 |  |
| 02084020 | Fresh, chilled or frozen seal meat | 6,4 | 4 |  |
| 02084080 | Fresh, chilled or frozen meat and edible offal of whales, dolphins and porpoises "mammals of the order Cetacea", of manatees and dugongs "mammals of the order Sirenia" and of seals, sea lions and walruses "mammals of the suborder Pinnipedia" (excl. whale and seal meat) | 9 | 4 |  |
| 02085000 | Fresh, chilled or frozen meat and edible offal of reptiles "e.g. snakes, turtles, crocodiles" | 9 | 4 |  |
| 02086000 | Fresh, chilled or frozen meat and edible offal of camels and other camelids [Camelidae] | 9 | 4 |  |
| 02089010 | Fresh, chilled or frozen domestic pigeon meat and edible offal | 6,4 | 4 |  |
| 02089030 | Fresh, chilled or frozen meat and edible meat offal of game (excl. rabbits, hares and pigs) | Free | 0 |  |
| 02089060 | Fresh, chilled or frozen reindeer meat and edible offal thereof | 9 | 4 |  |
| 02089070 | Fresh, chilled or frozen frogs' legs | 6,4 | 4 |  |
| 02089098 | Fresh, chilled or frozen meat and edible offal (excl. bovine animals, swine, sheep, goats, horses, asses, mules, hinnies, poultry, rabbits, hares, primates, whales, dolphins and porpoises [mammals of the order Cetacea], manatees and dugongs [mammals of the order Sirenia], seals, sea lions and walruses [mammals of the suborder pinnipedia], reptiles, pigeons, game, reindeer and frogs' legs) | 9 | 4 |  |
| 02091011 | Subcutaneous pig fat, free of lean meat, not rendered or otherwise extracted, fresh, chilled, frozen, salted or in brine | 21,4 EUR/100 kg/net | 7 |  |
| 02091019 | Subcutaneous pig fat, free of lean meat, not rendered or otherwise extracted, dried or smoked | 23,6 EUR/100 kg/net | 7 |  |
| 02091090 | Pig fat, free of lean meat, not rendered or otherwise extracted, fresh, chilled, frozen, salted, in brine, dried or smoked (excl. subcutaneous) | 12,9 EUR/100 kg/net | 7 |  |
| 02099000 | Poultry fat, not rendered or otherwise extracted, fresh, chilled, frozen, salted, in brine, dried or smoked | 41,5 EUR/100 kg/net | PY2 |  |
| 02101111 | Domestic swine hams and cuts thereof, salted or in brine, with bone in | 77,8 EUR/100 kg/net | PK |  |
| 02101119 | Domestic swine shoulders and cuts thereof, salted or in brine, with bone in | 60,1 EUR/100 kg/net | PK |  |
| 02101131 | Domestic swine hams and cuts thereof, dried or smoked, with bone in | 151,2 EUR/   100 kg/net | PK |  |
| 02101139 | Domestic swine shoulders and cuts thereof, dried or smoked, with bone in | 119 EUR/100 kg/net | PK |  |
| 02101190 | Hams, shoulders and cuts thereof of non-domestic swine, salted, in brine, dried or smoked, with bone in | 15,4 | 10 |  |
| 02101211 | Bellies "streaky" and cuts thereof of domestic swine, salted or in brine | 46,7 EUR/100 kg/net | PK |  |
| 02101219 | Bellies "streaky" and cuts thereof of domestic swine, dried or smoked | 77,8 EUR/100 kg/net | PK |  |
| 02101290 | Bellies "streaky" and cuts thereof of non-domestic swine, salted, in brine, dried or smoked | 15,4 | 10 |  |
| 02101910 | Bacon sides or spencers of domestic swine, salted or in brine | 68,7 EUR/100 kg/net | PK |  |
| 02101920 | Three-quarter-sides or middles of domestic swine, salted or in brine | 75,1 EUR/100 kg/net | PK |  |
| 02101930 | Fore-ends and cuts thereof of domestic swine, salted or in brine | 60,1 EUR/100 kg/net | PK |  |
| 02101940 | Loins and cuts thereof of domestic swine, salted or in brine | 86,9 EUR/100 kg/net | PK |  |
| 02101950 | Meat of domestic swine, salted or in brine (excl. hams, shoulders and cuts thereof, bellies and cuts thereof, bacon sides or spencers, three-quarter sides or middles, and fore-ends, loins and cuts thereof) | 86,9 EUR/100 kg/net | PK |  |
| 02101960 | Domestic swine fore-ends and cuts thereof, dried or smoked | 119 EUR/100 kg/net | PK |  |
| 02101970 | Domestic swine loins and cuts thereof, dried or smoked | 149,6 EUR/   100 kg/net | PK |  |
| 02101981 | Dried or smoked boneless domestic swine meat (excl. bellies and cuts thereof) | 151,2 EUR/   100 kg/net | PK |  |
| 02101989 | Dried or smoked domestic swine meat, with bone in (excl. hams, shoulders and cuts thereof, bellies and cuts thereof, and fore-ends, loins and cuts thereof) | 151,2 EUR/   100 kg/net | PK |  |
| 02101990 | Meat of non-domestic swine, salted, in brine, dried or smoked (excl. hams, shoulders and cuts thereof, with bone in, and bellies and cuts thereof) | 15,4 | 10 |  |
| 02102010 | Meat of bovine animals, salted, in brine, dried or smoked, with bone in | 15,4 + 265,2 EUR/   100 kg/net | BF2 |  |
| 02102090 | Boneless meat of bovine animals, salted, in brine, dried or smoked | 15,4 + 303,4 EUR/   100 kg/net | BF2 |  |
| 02109100 | Meat and edible offal, salted, in brine, dried or smoked, and edible flours and meals of meat and meat offal, of primates | 15,4 | 10 |  |
| 02109210 | Meat and edible offal, salted, in brine, dried or smoked, and edible flours and meals of meat or meat offal, of whales, dolphins and porpoises (mammals of the order Cetacea) and manatees and dugongs (mammals of the order Sirenia) | 15,4 | 10 |  |
| 02109291 | Meat, salted, in brine, dried or smoked, of seals, sea lions and walruses (mammals of the suborder Pinnipedia) | 130 EUR/100 kg/net | PY1 |  |
| 02109292 | Edible offal, salted, in brine, dried or smoked, of seals, sea lions and walruses (mammals of the suborder Pinnipedia) | 15,4 | 10 |  |
| 02109299 | Edible flours and meals of meat or meat offal, of seals, sea lions and walruses (mammals of the suborder Pinnipedia) | 15,4 + 303,4 EUR/   100 kg/net | 10 |  |
| 02109300 | Meat and edible offal, salted, in brine, dried or smoked, and edible flours and meals of meat and meat offal, of reptiles "e.g. snakes, turtles, alligators" | 15,4 | 10 |  |
| 02109910 | Horsemeat, salted, in brine or dried | 6,4 | 4 |  |
| 02109921 | Meat of sheep and goats, salted, in brine, dried or smoked, with bone in | 222,7 EUR/   100 kg/net | E |  |
| 02109929 | Boneless meat of sheep and goats, salted, in brine, dried or smoked | 311,8 EUR/   100 kg/net | E |  |
| 02109931 | Reindeer meat, salted, in brine, dried or smoked | 15,4 | 10 |  |
| 02109939 | Meat, salted, in brine, dried or smoked (excl. of swine, bovine animals, reindeer, sheep or goats, primates, whales, dolphins and porpoises "mammals of the order Cetacea", manatees and dugongs "mammals of the order Sirenia", seals, sea lions and walruses, reptiles, and meat, salted, in brine or dried, of horses)rbrine or dried, of horses) | 130 EUR/100 kg/net | PY1 |  |
| 02109941 | Edible domestic swine livers, salted, in brine, dried or smoked | 64,9 EUR/100 kg/net | PK |  |
| 02109949 | Edible domestic swine offal, salted, in brine, dried or smoked (excl. livers) | 47,2 EUR/100 kg/net | PK |  |
| 02109951 | Edible thick skirt and thin skirt of bovine animals, salted, in brine, dried or smoked | 15,4 + 303,4 EUR/   100 kg/net | BF2 |  |
| 02109959 | Edible offal of bovine animals, salted, in brine, dried or smoked (excl. thick skirt and thin skirt) | 12,8 | 7 |  |
| 02109971 | Edible fatty goose or duck livers, salted or in brine | Free | 0 |  |
| 02109979 | Edible poultry liver, salted, in brine, dried or smoked (excl. fatty goose or duck livers) | 6,4 | 4 |  |
| 02109985 | Edible offal, salted, in brine, dried or smoked (excl. of domestic swine, bovine animals, primates, whales, dolphins and porpoises "mammals of the order Cetacea", manatees and dugongs "mammals of the order Sirenia", seals, sea lions and walruses, reptiles and poultry liver) | 15,4 | 10 |  |
| 02109990 | Edible flours and meals of meat or meat offal (excl. of primates, whales, dolphins and porpoises "mammals of the order Cetacea", manatees and dugongs "mammals of the order Sirenia", seals, sea lions and walruses and reptiles) | 15,4 + 303,4 EUR/   100 kg/net | BF2 |  |
| 03011100 | Live ornamental freshwater fish | Free | 0 |  |
| 03011900 | Live ornamental fish (excl. freshwater) | 7,5 | 0 |  |
| 03019110 | Live trout "Oncorhynchus apache and Oncorhynchus chrysogaster" | 8 | 0 |  |
| 03019190 | Live trout "Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae" | 12 | 0 |  |
| 03019210 | Live eels "Anguilla spp.", of a length of < 12 cm | Free | 0 |  |
| 03019230 | Live eels "Anguilla spp.", of a length of ≥ 12 cm but < 20 cm | Free | 0 |  |
| 03019290 | Live eels "Anguilla spp.", of a length of ≥ 20 cm | Free | 0 |  |
| 03019300 | Live carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus) | 8 | 0 |  |
| 03019410 | Live Atlantic bluefin tuna "Thunnus thynnus" | 16 | 0 |  |
| 03019490 | Live Pacific bluefin tuna "Thunnus orientalis" | 16 | 0 |  |
| 03019500 | Live southern bluefin tunas "Thunnus maccoyii" | 16 | 0 |  |
| 03019911 | Live Pacific salmon "Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus", Atlantic salmon "Salmo salar" and Danube salmon "Hucho hucho" | 2 | 0 |  |
| 03019918 | Live freshwater fish (excl. ornamental fish, trout, eels, carp "Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus", Pacific salmon "Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus", atlantic salmon "Salmo salar" and Danube salmon "Hucho hucho") | 8 | 0 |  |
| 03019985 | Live saltwater fish (excl. ornamental fish, trout [Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster], eels [Anguilla spp.], Atlantic and Pacific bluefin tunas [Thunnus thynnus, Thunnus orientalis] and southern bluefin tunas [Thunnus maccoyii]) | 16 | 0 |  |
| 03021110 | Fresh or chilled trout "Oncorhynchus apache and Oncorhynchus chrysogaster" | 8 | 0 |  |
| 03021120 | Fresh or chilled trout of the species "Oncorhynchus mykiss", with heads on and gills on, gutted, weighing > 1,2 kg each, or with heads off, gilled and gutted, weighing > 1 kg each | 12 | 0 |  |
| 03021180 | Fresh or chilled trout "Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae" (excl. of the species "Oncorhynchus mykiss", with heads on and gills on, gutted, weighing > 1,2 kg each, or with heads off, gilled and gutted, weighing > 1 kg each) | 12 | 0 |  |
| 03021300 | Fresh or chilled Pacific salmon "Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus" | 2 | 0 |  |
| 03021400 | Fresh or chilled Atlantic salmon "Salmo salar" and Danube salmon "Hucho hucho" | 2 | 0 |  |
| 03021900 | Fresh or chilled salmonidae (excl. trout "Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster", Pacific salmon "Oncorhynchus nerka, Oncorhynchus gorbuscha, oncorhynchus keta, oncorhynchus tschawytscha, oncorhynchus kisutch, oncorhynchus masou and oncorhynchus rhodurus", Atlantic salmon "Salmo salar" and Danube salmon "Hucho hucho") | 8 | 0 |  |
| 03022110 | Fresh or chilled lesser or Greenland halibut "Reinhardtius hippoglossoides" | 8 | 0 |  |
| 03022130 | Fresh or chilled Atlantic halibut "Hippoglossus hippoglossus" | 8 | 0 |  |
| 03022190 | Fresh or chilled Pacific halibut "Hippoglossus stenolepis" | 15 | 0 |  |
| 03022200 | Fresh or chilled plaice "Pleuronectes platessa" | 7,5 | 0 |  |
| 03022300 | Fresh or chilled sole "Solea spp." | 15 | 0 |  |
| 03022400 | Fresh or chilled turbot "Psetta maxima" | 15 | 0 |  |
| 03022910 | Fresh or chilled megrim "Lepidorhombus spp." | 15 | 0 |  |
| 03022980 | Fresh or chilled flat fish "Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Catharidae" (excl. lesser or Greenland halibut, Atlantic halibut, Pacific halibut, plaice, sole, turbot and megrim) | 15 | 0 |  |
| 03023110 | Fresh or chilled albacore or longfinned tunas "Thunnus alalunga" for industrial processing or preservation | 22 | 0 |  |
| 03023190 | Fresh or chilled albacore or longfinned tunas "Thunnus alalunga" (excl. for industrial processing or preservation) | 22 | 0 |  |
| 03023210 | Fresh or chilled yellowfin tunas "Thunnus albacares" for industrial processing or preservation | 22 | 0 |  |
| 03023290 | Fresh or chilled yellowfin tunas "Thunnus albacares" (excl. for industrial processing or preservation) | 22 | 0 |  |
| 03023310 | Fresh or chilled skipjack or stripe-bellied bonito for industrial processing or preservation | 22 | 0 |  |
| 03023390 | Fresh or chilled skipjack or stripe-bellied bonito (excl. for industrial processing or preservation) | 22 | 0 |  |
| 03023410 | Fresh or chilled bigeye tunas "Thunnus obesus" for industrial processing or preservation | 22 | 0 |  |
| 03023490 | Fresh or chilled bigeye tunas "Thunnus obesus" (excl. tunas for industrial processing or preservation) | 22 | 0 |  |
| 03023511 | Fresh or chilled Atlantic bluefin tuna "Thunnus thynnus", for industrial processing or preservation | 22 | 0 |  |
| 03023519 | Fresh or chilled Atlantic bluefin tuna "Thunnus thynnus" (excl. for industrial processing or preservation) | 22 | 0 |  |
| 03023591 | Fresh or chilled Pacific bluefin tuna "Thunnus orientalis", for industrial processing or preservation | 22 | 0 |  |
| 03023599 | Fresh or chilled Pacific bluefin tuna "Thunnus orientalis" (excl. for industrial processing or preservation) | 22 | 0 |  |
| 03023610 | Fresh or chilled Southern bluefin tunas "Thunnus maccoyii" for industrial processing or preservation | 22 | 0 |  |
| 03023690 | Fresh or chilled Southern bluefin tunas "Thunnus maccoyii" (excl. tunas for industrial processing or preservation) | 22 | 0 |  |
| 03023920 | Fresh or chilled tunas of the genus "Thunnus" for industrial processing or preservation (excl. Thunnus alalunga, Thunnus albacares, Thunnus obesus, Thunnus thynnus, Thunnus orientalis and Thunnus maccoyii) | 22 | 0 |  |
| 03023980 | Fresh or chilled tunas of the genus "Thunnus" (excl. tunas for industrial processing or preservation and Thunnus alalunga, Thunnus albacares, Thunnus obesus, Thunnus thynnus, Thunnus orientalis and Thunnus maccoyii) | 22 | 0 |  |
| 03024100 | Fresh or chilled herring "Clupea harengus, Clupea pallasii" | 15 | 0 |  |
| 03024200 | Fresh or chilled anchovies "Engraulis spp." | 15 | 0 |  |
| 03024310 | Fresh or chilled sardines "Sardina pilchardus" | 23 | 0 |  |
| 03024330 | Fresh or chilled sardines "Sardinops spp." and sardinella "Sardinella spp." | 15 | 0 |  |
| 03024390 | Fresh or chilled brisling or sprats "Sprattus sprattus" | 13 | 0 |  |
| 03024400 | Fresh or chilled mackerel "Scomber scombrus, Scomber australasicus, Scomber japonicus" | 20 | 0 |  |
| 03024510 | Fresh or chilled Atlantic horse mackerel "Trachurus trachurus" | 15 | 0 |  |
| 03024530 | Fresh or chilled Chilean jack mackerel "Trachurus murphyi" | 15 | 0 |  |
| 03024590 | Fresh or chilled jack and horse mackerel "Trachurus spp." "(excl. Atlantic horse mackerel and Chilean jack mackerel) | 15 | 0 |  |
| 03024600 | Fresh or chilled cobia "Rachycentron canadum" | 15 | 0 |  |
| 03024700 | Fresh or chilled swordfish "Xiphias gladius" | 15 | 0 |  |
| 03025110 | Fresh or chilled cod "Gadus morhua" | 12 | 0 |  |
| 03025190 | Fresh or chilled cod "Gadus ogac, Gadus macrocephalus" | 12 | 0 |  |
| 03025200 | Fresh or chilled haddock "Melanogrammus aeglefinus" | 7,5 | 0 |  |
| 03025300 | Fresh or chilled coalfish "Pollachius virens" | 7,5 | 0 |  |
| 03025411 | Fresh or chilled Cape hake "shallow-water hake" "Merluccius capensis" and deepwater hake "deepwater Cape hake" "Merluccius paradoxus" | 15 | 0 |  |
| 03025415 | Fresh or chilled southern hake "Merluccius australis" | 15 | 0 |  |
| 03025419 | Fresh or chilled hake "Merluccius spp." (excl. cape hake, deepwater hake and southern hake) | 15 | 0 |  |
| 03025490 | Fresh or chilled hake "Urophycis spp." | 15 | 0 |  |
| 03025500 | Fresh or chilled Alaska pollack "Theragra chalcogramma" | 7,5 | 0 |  |
| 03025600 | Fresh or chilled blue whiting "Micromesistius poutassou, Micromesistius australis" | 7,5 | 0 |  |
| 03025910 | Fresh or chilled fish of the species Boreogadus saida | 12 | 0 |  |
| 03025920 | Fresh or chilled whiting "Merlangius merlangus" | 7,5 | 0 |  |
| 03025930 | Fresh or chilled pollack "Pollachius pollachius" | 7,5 | 0 |  |
| 03025940 | Fresh or chilled ling "Molva spp." | 7,5 | 0 |  |
| 03025990 | Fresh or chilled fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae (excl. cod, haddock, coalfish, hake, Alaska pollack, blue whitings, Boreogadus saida, whiting, pollack and ling) | 15 | 0 |  |
| 03027100 | Fresh or chilled tilapia "Oreochromis spp." | 8 | 0 |  |
| 03027200 | Fresh or chilled catfish "Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp." | 8 | 0 |  |
| 03027300 | Fresh or chilled carp "Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus" | 8 | 0 |  |
| 03027400 | Fresh or chilled eels "Anguilla spp." | Free | 0 |  |
| 03027900 | Fresh or chilled, Nile perch "Lates niloticus" and snakeheads "Channa spp." | 8 | 0 |  |
| 03028110 | Fresh or chilled dogfish of the species Squalus acanthias | 6 | 0 |  |
| 03028120 | Fresh or chilled dogfish of the species Scyliorhinus spp. | 6 | 0 |  |
| 03028130 | Fresh or chilled porbeagle shark "Lamna nasus" | 8 | 0 |  |
| 03028190 | Fresh or chilled dogfish and other sharks (excl. dogfish "Squalus acanthias and Scyliorhinus spp." and porbeagle shark) | 8 | 0 |  |
| 03028200 | Fresh or chilled, rays and skates "Rajidae" | 15 | 0 |  |
| 03028300 | Fresh or chilled toothfish "Dissostichus spp." | 15 | 0 |  |
| 03028410 | Fresh or chilled European sea bass "Dicentrarchus labrax" | 15 | 0 |  |
| 03028490 | Fresh or chilled sea bass "Dicentrarchus spp." (excl. European sea bass) | 15 | 0 |  |
| 03028510 | Fresh or chilled sea bream of the species Dentex dentex or Pagellus spp. | 15 | 0 |  |
| 03028530 | Fresh or chilled gilt-head sea bream "Sparus aurata" | 15 | 0 |  |
| 03028590 | Fresh or chilled sea bream "Sparidae" (excl. gilt-head sea bream, Dentex dentex and Pagellus spp.) | 15 | 0 |  |
| 03028910 | Fresh or chilled freshwater fish, n.e.s. | 8 | 0 |  |
| 03028921 | Fresh or chilled fish of the genus Euthynnus, for industrial processing or preservation (excl. skipjack or stripe-bellied bonito) | 22 | 0 |  |
| 03028929 | Fresh or chilled fish of the genus Euthynnus (excl. skipjack or stripe-bellied bonito, and fish for industrial processing or preservation) | 22 | 0 |  |
| 03028931 | Fresh or chilled redfish "Sebastes marinus" | 7,5 | 0 |  |
| 03028939 | Fresh or chilled redfish "Sebastes spp." (excl. Sebastes marinus) | 7,5 | 0 |  |
| 03028940 | Fresh or chilled ray's bream "Brama spp." | 15 | 0 |  |
| 03028950 | Fresh or chilled monkfish "Lophius spp." | 15 | 0 |  |
| 03028960 | Fresh or chilled pink cusk-eel "Genypterus blacodes" | 7,5 | 0 |  |
| 03028990 | Fresh or chilled fish, n.e.s. | 15 | 0 |  |
| 03029000 | Fresh or chilled fish livers and roes | 10 | 0 |  |
| 03031100 | Frozen sockeye salmon [red salmon] "Oncorhynchus nerka" | 2 | 0 |  |
| 03031200 | Frozen Pacific salmon (excl. sockeye salmon "red salmon") | 2 | 0 |  |
| 03031300 | Frozen, Atlantic salmon "Salmo salar" and Danube salmon "Hucho hucho" | 2 | 0 |  |
| 03031410 | Frozen trout "Oncorhynchus apache and Oncorhynchus chrysogaster" | 9 | 0 |  |
| 03031420 | Frozen trout "Oncorhynchus mykiss", with heads and gills on, gutted, weighing more than 1,2 kg each, or with heads off, gilled and gutted, weighing more than 1 kg each | 12 | 0 |  |
| 03031490 | Frozen trout "Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita and Oncorhynchus gilae" (excl. Oncorhynchus mykiss with heads and gills on, gutted, weighing more than 1,2 kg each, or with heads off, gilled and gutted, weighing more than 1 kg each) | 12 | 0 |  |
| 03031900 | Frozen salmonidae (excl. trout and Pacific, Atlantic and Danube salmon) | 9 | 0 |  |
| 03032300 | Frozen tilapia "Oreochromis spp." | 8 | 0 |  |
| 03032400 | Frozen catfish "Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp." | 8 | 0 |  |
| 03032500 | Frozen carp "Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus" | 8 | 0 |  |
| 03032600 | Frozen eels "Anguilla spp." | Free | 0 |  |
| 03032900 | Frozen, Nile perch (Lates niloticus) and snakeheads (Channa spp.) | 8 | 0 |  |
| 03033110 | Frozen lesser or Greenland halibut "Reinhardtius hippoglossoides" | 7,5 | 0 |  |
| 03033130 | Frozen Atlantic halibut "Hippoglossus hippoglossus" | 7,5 | 0 |  |
| 03033190 | Frozen Pacific halibut "Hippoglossus stenolepis" | 15 | 0 |  |
| 03033200 | Frozen plaice "Pleuronectes platessa" | 15 | 0 |  |
| 03033300 | Frozen sole "Solea spp." | 7,5 | 0 |  |
| 03033400 | Frozen turbot "Psetta maxima" | 15 | 0 |  |
| 03033910 | Frozen flounder "Platichthys flesus" | 7,5 | 0 |  |
| 03033930 | Frozen fish of the genus Rhombosolea | 7,5 | 0 |  |
| 03033950 | Frozen fish "Pelotreis flavilatus or Peltorhamphus novaezelandiae" | 7,5 | 0 |  |
| 03033985 | Frozen flat fish "Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae" (excl. halibut, plaice, sole, turbot, flounder, Rhombosolea spp., Pelotreis flavilatus and Peltorhamphus novaezelandiae) | 15 | 0 |  |
| 03034110 | Frozen albacore or longfinned tunas "Thunnus alalunga" for industrial manufacture of products of 1604 | 22 | 0 |  |
| 03034190 | Frozen albacore or longfinned tunas "Thunnus alalunga" (excl. for industrial processing or preservation) | 22 | 0 |  |
| 03034212 | Frozen yellowfin tunas "Thunnus albacares" for industrial manufacture of products of 1604, whole, weighing > 10 kg each | 20 | 0 |  |
| 03034218 | Frozen yellowfin tunas "Thunnus albacares" for industrial manufacture of products of 1604, whole, weighing ≤ 10 kg each | 20 | 0 |  |
| 03034242 | Frozen yellowfin tunas "Thunnus albacares" for industrial manufacture of products of 1604, weighing > 10 kg each (excl. whole) | 22 | 0 |  |
| 03034248 | Frozen yellowfin tunas "Thunnus albacares" for industrial manufacture of products of 1604, weighing ≤ 10 kg each (excl. whole) | 22 | 0 |  |
| 03034290 | Frozen yellowfin tunas "Thunnus albacares" (excl. for industrial manufacture of products of 1604) | 22 | 0 |  |
| 03034310 | Frozen skipjack or stripe-bellied bonito "Euthynnus ‑Katsuwonus- pelamis" for industrial processing or preservation | 22 | 0 |  |
| 03034390 | Frozen skipjack or stripe-bellied bonito "Euthynnus ‑Katsuwonus- pelamis" (excl. for industrial processing or preservation) | 22 | 0 |  |
| 03034410 | Frozen bigeye tunas "Thunnus obesus" for industrial processing or preservation | 22 | 0 |  |
| 03034490 | Frozen bigeye tunas "Thunnus obesus" (excl. for industrial processing or preservation) | 22 | 0 |  |
| 03034512 | Frozen Atlantic bluefin tuna "Thunnus thynnus", for industrial processing or preservation | 22 | 0 |  |
| 03034518 | Frozen Atlantic bluefin tuna "Thunnus thynnus" (excl. for industrial processing or preservation) | 22 | 0 |  |
| 03034591 | Frozen Pacific bluefin tuna "Thunnus orientalis", for industrial processing or preservation | 22 | 0 |  |
| 03034599 | Frozen Pacific bluefin tuna "Thunnus orientalis" (excl. for industrial processing or preservation) | 22 | 0 |  |
| 03034610 | Frozen Southern bluefin tunas "Thunnus maccoyii" for industrial processing or preservation | 22 | 0 |  |
| 03034690 | Frozen Southern bluefin tunas "Thunnus maccoyii" (excl. for industrial processing or preservation) | 22 | 0 |  |
| 03034920 | Frozen tunas of the genus "Thunnus" for industrial processing or preservation (excl. Thunnus alalunga, Thunnus albacares, Thunnus obesus, Thunnus thynnus, Thunnus orientalis and Thunnus maccoyii) | 22 | 0 |  |
| 03034985 | Frozen tunas of the genus "Thunnus" (excl. tunas for industrial processing or preservation and Thunnus alalunga, Thunnus albacares, Thunnus obesus, Thunnus thynnus, Thunnus orientalis and Thunnus maccoyii) | 22 | 0 |  |
| 03035100 | Frozen herrings "Clupea harengus, Clupea pallasii" | 15 | 0 |  |
| 03035310 | Frozen sardines "Sardina pilchardus" | 23 | 0 |  |
| 03035330 | Frozen sardines "Sardinops spp." and sardinella "Sardinella spp." | 15 | 0 |  |
| 03035390 | Frozen brisling or sprats "Sprattus sprattus" | 13 | 0 |  |
| 03035410 | Frozen mackerel "Scomber scombrus, Scomber japonicus" | 20 | 0 |  |
| 03035490 | Frozen mackerel "Scomber australasicus" | 15 | 0 |  |
| 03035510 | Frozen Atlantic horse mackerel "Trachurus trachurus" | 15 | 0 |  |
| 03035530 | Frozen Chilean jack mackerel "Trachurus murphyi" | 15 | 0 |  |
| 03035590 | Frozen jack and horse mackerel "Trachurus spp." "(excl. Atlantic horse mackerel and Chilean jack mackerel) | 15 | 0 |  |
| 03035600 | Frozen cobia "Rachycentron canadum" | 15 | 0 |  |
| 03035700 | Frozen swordfish "Xiphias gladius" | 7,5 | 0 |  |
| 03036310 | Frozen cod "Gadus morhua" | 12 | 0 |  |
| 03036330 | Frozen cod "Gadus ogac" | 12 | 0 |  |
| 03036390 | Frozen cod "Gadus macrocephalus" | 12 | 0 |  |
| 03036400 | Frozen haddock "Melanogrammus aeglefinus" | 7,5 | 0 |  |
| 03036500 | Frozen coalfish "Pollachius virens" | 7,5 | 0 |  |
| 03036611 | Frozen Cape hake "shallow-water hake" "Merluccius capensis" and deepwater hake "deepwater Cape hake" "Merluccius paradoxus" | 15 | 7 |  |
| 03036612 | Frozen Argentine hake "Southwest Atlantic hake" "Merluccius hubbsi" | 15 | 0 |  |
| 03036613 | Frozen southern hake "Merluccius australis" | 15 | 7 |  |
| 03036619 | Frozen hake "Merluccius spp." (excl. cape hake, deepwater hake, Argentine hake and southern hake) | 15 | 7 |  |
| 03036690 | Frozen hake "Urophycis spp." | 15 | 7 |  |
| 03036700 | Frozen Alaska pollack "Theragra chalcogramma" | 15 | 0 |  |
| 03036810 | Frozen blue whiting "Micromesistius poutassou, Gadus poutassou" | 7,5 | 0 |  |
| 03036890 | Frozen southern blue whiting "Micromesistius australis" | 7,5 | 0 |  |
| 03036910 | Frozen fish of the species Boreogadus saida | 12 | 0 |  |
| 03036930 | Frozen whiting "Merlangius merlangus" | 7,5 | 0 |  |
| 03036950 | Frozen pollack "Pollachius pollachius" | 15 | 0 |  |
| 03036970 | Frozen blue grenadier "Macruronus novaezelandiae" | 7,5 | 0 |  |
| 03036980 | Frozen ling "Molva spp." | 7,5 | 0 |  |
| 03036990 | Frozen fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae (excl. cod, haddock, coalfish, hake, Alaska pollack, blue whitings, Boreogadus saida, whiting, pollack, blue grenadier and ling) | 15 | 0 |  |
| 03038110 | Frozen dogfish of the species Squalus acanthias | 6 | 0 |  |
| 03038120 | Frozen dogfish of the species Scyliorhinus spp. | 6 | 0 |  |
| 03038130 | Frozen porbeagle shark "Lamna nasus" | 8 | 0 |  |
| 03038190 | Frozen dogfish and other sharks (excl. dogfish "Squalus acanthias and Scyliorhinus spp." and porbeagle shark) | 8 | 0 |  |
| 03038200 | Frozen rays and skates "Rajidae" | 15 | 0 |  |
| 03038300 | Frozen toothfish "Dissostichus spp." | 15 | 0 |  |
| 03038410 | Frozen European sea bass "Dicentrarchus labrax" | 15 | 0 |  |
| 03038490 | Frozen sea bass "Dicentrarchus spp." (excl. European sea bass) | 15 | 0 |  |
| 03038910 | Frozen freshwater fish, n.e.s. | 8 | 0 |  |
| 03038921 | Frozen fish of the genus Euthynnus, for industrial processing or preservation (excl. skipjack or stripe-bellied bonito) | 22 | 0 |  |
| 03038929 | Frozen fish of the genus Euthynnus (excl. skipjack or stripe-bellied bonito, and fish for industrial processing or preservation) | 22 | 0 |  |
| 03038931 | Frozen redfish "Sebastes marinus" | 7,5 | 0 |  |
| 03038939 | Frozen redfish "Sebastes spp." (excl. Sebastes marinus) | 7,5 | 0 |  |
| 03038940 | Frozen fish of the species Orcynopsis unicolor | 16 | 0 |  |
| 03038945 | Frozen anchovies "Engraulis spp." | 15 | 0 |  |
| 03038950 | Frozen sea bream of the species Dentex dentex or Pagellus spp. | 15 | 0 |  |
| 03038955 | Frozen gilt-head sea bream "Sparus aurata" | 15 | 0 |  |
| 03038960 | Frozen ray's bream "Brama spp." | 15 | 0 |  |
| 03038965 | Frozen monkfish "Lophius spp." | 15 | 0 |  |
| 03038970 | Frozen pink cusk-eel "Genypterus blacodes" | 7,5 | 0 |  |
| 03038990 | Frozen fish, n.e.s. | 15 | 0 |  |
| 03039010 | Frozen fish roes for the manufacture of deoxyribonucleic acid or protamine sulphate | Free | 0 |  |
| 03039090 | Frozen fish livers and roes (excl. roes for the manufacture of deoxyribonucleic acid or protamine sulphate) | 10 | 0 |  |
| 03043100 | Fresh or chilled fillets of tilapia "Oreochromis spp." | 9 | 0 |  |
| 03043200 | Fresh or chilled fillets of catfish "Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp." | 9 | 0 |  |
| 03043300 | Fresh or chilled fillets of Nile perch "Lates niloticus" | 9 | 0 |  |
| 03043900 | Fresh or chilled fillets of carp "Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus", eels "Anguilla spp." and snakeheads "Channa spp." | 9 | 0 |  |
| 03044100 | Fresh or chilled fillets of Pacific salmon "Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus", Atlantic salmon "Salmo salar" and Danube salmon "Hucho hucho" | 2 | 0 |  |
| 03044210 | Fresh or chilled fillets of trout "Oncorhynchus mykiss", weighing > 400 g each | 12 | 0 |  |
| 03044250 | Fresh or chilled fillets of trout "Oncorhynchus apache and Oncorhynchus chrysogaster" | 9 | 0 |  |
| 03044290 | Fresh or chilled fillets of trout "Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita and Oncorhynchus gilae" (excl. of Oncorhynchus mykiss weighing > 400 g each) | 12 | 0 |  |
| 03044300 | Fresh or chilled fillets of flat fish "Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae" | 18 | 0 |  |
| 03044410 | Fresh or chilled fillets of cod "Gadus morhua, Gadus ogac, Gadus macrocephalus" and of Boreogadus saida | 18 | 0 |  |
| 03044430 | Fresh or chilled fillets of coalfish "Pollachius virens" | 18 | 0 |  |
| 03044490 | Fresh or chilled fillets of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae (excl. cod, coalfish and Boreogadus saida) | 18 | 0 |  |
| 03044500 | Fresh or chilled fillets of swordfish "Xiphias gladius" | 18 | 0 |  |
| 03044600 | Fresh or chilled fillets of toothfish "Dissostichus spp." | 18 | 0 |  |
| 03044910 | Fresh or chilled fillets of freshwater fish, n.e.s. | 9 | 0 |  |
| 03044950 | Fresh or chilled fillets of redfish "Sebastes spp." | 18 | 0 |  |
| 03044990 | Fresh or chilled fillets of fish, n.e.s. | 18 | 0 |  |
| 03045100 | Fresh or chilled meat, whether or not minced, of tilapia "Oreochromis spp.", catfish "Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.", carp "Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, eels Anguilla spp. and snakeheads Channa spp. | 8 | 0 |  |
| 03045200 | Fresh or chilled meat, whether or not minced, of salmonidae (excl. fillets) | 8 | 0 |  |
| 03045300 | Fresh or chilled meat, whether or not minced, of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae (excl. fillets) | 15 | 0 |  |
| 03045400 | Fresh or chilled meat, whether or not minced, of swordfish "Xiphias gladius" (excl. fillets) | 15 | 0 |  |
| 03045500 | Fresh or chilled meat, whether or not minced, of toothfish "Dissostichus spp." (excl. fillets) | 15 | 0 |  |
| 03045910 | Fresh or chilled meat of freshwater fish, whether or not minced (excl. all fillets, tilapias, catfish, carp, eels, Nile perch, snakeheads, salmonidae, swordfish, toothfish and fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, merlucciidae, moridae and muraenolepididae) | 8 | 0 |  |
| 03045950 | Fresh or chilled flaps of herring | 15 | 0 |  |
| 03045990 | Fresh or chilled fish meat, whether or not minced (excl. all fillets, freshwater fish, flaps of herring, tilapias, catfish, carp, eels, Nile perch, snakeheads, salmonidae, swordfish, toothfish and fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, macrouridae, melanonidae, merlucciidae, moridae and muraenolepididae) | 15 | 0 |  |
| 03046100 | Frozen fillets of tilapia "Oreochromis spp." | 9 | 0 |  |
| 03046200 | Frozen fillets of catfish "Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp." | 9 | 0 |  |
| 03046300 | Frozen fillets of Nile perch "Lates niloticus" | 9 | 0 |  |
| 03046900 | Frozen fillets of carp "Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus", eels "Anguilla spp." and snakeheads "Channa spp." | 9 | 0 |  |
| 03047110 | Frozen fillets of cod "Gadus macrocephalus" | 7,5 | 0 |  |
| 03047190 | Frozen fillets of cod "Gadus morhua, Gadus ogac" | 7,5 | 0 |  |
| 03047200 | Frozen fillets of haddock "Melanogrammus aeglefinus" | 7,5 | 0 |  |
| 03047300 | Frozen fillets of coalfish "Pollachius virens" | 7,5 | 0 |  |
| 03047411 | Frozen fillets of Cape hake "shallow-water hake" "Merluccius capensis" and deepwater hake "deepwater Cape hake" "Merluccius paradoxus" | 7,5 | 4 |  |
| 03047415 | Frozen fillets of Argentine hake "Southwest Atlantic hake" "Merluccius hubbsi" | 7,5 | 0 |  |
| 03047419 | Frozen fillets of hake "Merluccius spp." (excl. cape hake, deepwater hake and Argentine hake) | 6,1 | 4 |  |
| 03047490 | Frozen fillets of hake "Urophycis spp." | 7,5 | 4 |  |
| 03047500 | Frozen fillets of Alaska pollack "Theragra chalcogramma" | 13,7 | 0 |  |
| 03047910 | Frozen fillets of Boreogadus saida | 7,5 | 0 |  |
| 03047930 | Frozen fillets of whiting "Merlangius merlangus" | 7,5 | 0 |  |
| 03047950 | Frozen fillets of blue grenadier "Macruronus novaezelandiae" | 7,5 | 0 |  |
| 03047980 | Frozen fillets of ling "Molva spp." | 7,5 | 0 |  |
| 03047990 | Frozen fillets of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae (excl. cod, haddock, coalfish, hake, Alaska pollack, Boreogadus saida, whiting, blue grenadier and ling) | 15 | 0 |  |
| 03048100 | Frozen fillets of Pacific salmon "Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus", Atlantic salmon "Salmo salar" and Danube salmon "Hucho hucho" | 2 | 0 |  |
| 03048210 | Frozen fillets of trout "Oncorhynchus mykiss", weighing > 400 g each | 12 | 0 |  |
| 03048250 | Frozen fillets of trout "Oncorhynchus apache and Oncorhynchus chrysogaster" | 9 | 0 |  |
| 03048290 | Frozen fillets of trout "Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita and Oncorhynchus gilae" (excl. of Oncorhynchus mykiss weighing > 400 g each) | 12 | 0 |  |
| 03048310 | Frozen fillets of plaice "Pleuronectes platessa" | 7,5 | 0 |  |
| 03048330 | Frozen fillets of flounder "Platichthys flesus" | 7,5 | 0 |  |
| 03048350 | Frozen fillets of megrim "Lepidorhombus spp." | 15 | 0 |  |
| 03048390 | Frozen fillets of flat fish "Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae" (excl. plaice, flounder and megrim) | 15 | 0 |  |
| 03048400 | Frozen fillets of swordfish "Xiphias gladius" | 7,5 | 0 |  |
| 03048500 | Frozen fillets of toothfish "Dissostichus spp." | 15 | 0 |  |
| 03048600 | Frozen fillets of herring "Clupea harengus, Clupea pallasii" | 15 | 0 |  |
| 03048700 | Frozen fillets of tuna "of the genus Thunnus", skipjack or stripe-bellied bonito "Euthynnus [Katsuwonus] pelamis" | 18 | 0 |  |
| 03048910 | Frozen fillets of freshwater fish, n.e.s. | 9 | 0 |  |
| 03048921 | Frozen fillets of redfish "Sebastes marinus" | 7,5 | 0 |  |
| 03048929 | Frozen fillets of redfish "Sebastes spp." (excl. Sebastes marinus) | 7,5 | 0 |  |
| 03048930 | Frozen fillets of fish of the genus Euthynnus (excl. skipjack or stripe-bellied bonito) | 18 | 0 |  |
| 03048941 | Frozen fillets of mackerel "Scomber australasicus" | 15 | 0 |  |
| 03048949 | Frozen fillets of mackerel "Scomber scombrus, Scomber japonicus" and fish of the species Orcynopsis unicolor | 15 | 0 |  |
| 03048951 | Frozen fillets of dogfish "Squalus acanthias, Scyliorhinus spp." | 7,5 | 0 |  |
| 03048955 | Frozen fillets of porbeagle shark "Lamna nasus" | 7,5 | 0 |  |
| 03048959 | Frozen fillets of dogfish and other sharks (excl. dogfish "Squalus acanthias and Scyliorhinus spp." and porbeagle shark) | 7,5 | 0 |  |
| 03048960 | Frozen fillets of monkfish "Lophius spp." | 15 | 0 |  |
| 03048990 | Frozen fish fillets, n.e.s. | 15 | 7 |  |
| 03049100 | Frozen meat, whether or not minced, of swordfish "Xiphias gladius" (excl. fillets) | 7,5 | 0 |  |
| 03049200 | Frozen meat, whether or not minced, of toothfish "Dissostichus spp." (excl. fillets) | 7,5 | 0 |  |
| 03049310 | Frozen surimi of tilapia "Oreochromis spp.", catfish "Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.", carp "Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus", eels Anguilla spp., Nile perch Lates niloticus and snakeheads Channa spp. | 14,2 | 0 |  |
| 03049390 | Frozen meat, whether or not minced, of tilapia "Oreochromis spp.", catfish "Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.", carp "Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopha Mylopharyngodon piceus, eels “Anguilla spp.”, Nile perch “Lates niloticus” and snakeheads “Channa spp. (excluding fillets and surimi) | 8 | 0 |  |
| 03049410 | Frozen surimi of Alaska pollack "Theragra chalcogramma" | 14,2 | 0 |  |
| 03049490 | Frozen meat, whether or not minced, of Alaska pollack "Theragra chalcogramma" (excl. fillets and surimi) | 7,5 | 0 |  |
| 03049510 | Frozen surimi of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae (excl. Alaska pollack "Theragra chalcogramma") | 14,2 | 0 |  |
| 03049521 | Frozen meat, whether or not minced, of cod "Gadus macrocephalus" (excl. fillets and surimi) | 7,5 | 0 |  |
| 03049525 | Frozen meat, whether or not minced, of cod "Gadus morhua" (excl. fillets and surimi) | 7,5 | 0 |  |
| 03049529 | Frozen meat, whether or not minced, of cod "Gadus ogac" and of fish of the species Boreogadus saida (excl. fillets and surimi) | 7,5 | 0 |  |
| 03049530 | Frozen meat, whether or not minced, of haddock "Melanogrammus aeglefinus" (excl. fillets and surimi) | 7,5 | 0 |  |
| 03049540 | Frozen meat, whether or not minced, of coalfish "Pollachius virens" (excl. fillets and surimi) | 7,5 | 0 |  |
| 03049550 | Frozen meat, whether or not minced, of hake "Merluccius spp." (excl. fillets and surimi) | 7,5 | 7 |  |
| 03049560 | Frozen meat, whether or not minced, of blue whiting "Micromesistius poutassou, Gadus poutassou" (excl. fillets and surimi) | 7,5 | 0 |  |
| 03049590 | Frozen meat, whether or not minced, of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae (excl. fillets, surimi, Alaska pollack "Theragra chalcogramma", cod, haddock, coalfish, hake Merluccius spp. and blue whiting) | 7,5 | 0 |  |
| 03049910 | Frozen surimi of fish n.e.s. | 14,2 | 0 |  |
| 03049921 | Frozen meat of freshwater fish n.e.s. (excl. fillets and surimi) | 8 | 0 |  |
| 03049923 | Frozen meat "whether or not minced" of herring "Clupea harengus, Clupea pallasii" (excl. fillets) | 15 | 0 |  |
| 03049929 | Frozen meat "whether or not minced" of redfish "Sebastes spp." (excl. fillets) | 8 | 0 |  |
| 03049955 | Frozen meat "whether or not minced" of megrim (excl. fillets) | 15 | 0 |  |
| 03049961 | Frozen meat "whether or not minced" of Ray's bream "Brama spp." (excl. fillets) | 15 | 0 |  |
| 03049965 | Frozen meat "whether or not minced" of monkfish "Lophius spp." (excl. fillets) | 7,5 | 0 |  |
| 03049999 | Frozen meat of saltwater fish n.e.s. (excl. fillets and surimi) | 7,5 | 0 |  |
| 03051000 | Flours, meals and pellets of fish, fit for human consumption | 13 | 0 |  |
| 03052000 | Fish livers and roes, dried, smoked, salted or in brine | 11 | 0 |  |
| 03053100 | Fillets, dried, salted or in brine, but not smoked, of tilapia "Oreochromis spp.", catfish "Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.", carp "Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhin Cirrhinus spp., Mylopharyngodon piceus, eels “Anguilla spp.”, Nile perch “Lates niloticus” and snakeheads “Channa spp. | 16 | 0 |  |
| 03053211 | Fillets, dried, salted or in brine, but not smoked, of cod "Gadus macrocephalus" | 16 | 0 |  |
| 03053219 | Fillets, dried, salted or in brine, but not smoked, of cod "Gadus morhua, Gadus ogac" and of fish of the species Boreogadus saida | 20 | 0 |  |
| 03053290 | Fillets, dried, salted or in brine, but not smoked, of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae (excl. cod and Boreogadus saida) | 16 | 0 |  |
| 03053910 | Fillets of Pacific salmon "Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus", Atlantic salmon "Salmo salar" and Danube salmon "Hucho hucho", salted or in brine, but not smoked | 15 | 0 |  |
| 03053950 | Fillets of lesser or Greenland halibut "Reinhardtius hippoglossoides", salted or in brine, but not smoked | 15 | 0 |  |
| 03053990 | Fillets of fish, dried, salted or in brine, but not smoked (excl. tilapia, catfish, carp, eels, Nile perch, snakeheads, fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, and fish fillets, salted or in brine of pacific salmon, atlantic salmon, danube salmon and lesser or greenland halibut) | 16 | 10 |  |
| 03054100 | Smoked Pacific salmon "Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus", Atlantic salmon "Salmo salar" and Danube salmon "Hucho hucho", incl. fillets (excl. offal) | 13 | 0 |  |
| 03054200 | Smoked herring "Clupea harengus, Clupea pallasii", incl. fillets (excl. offal) | 10 | 0 |  |
| 03054300 | Smoked trout "Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster", incl. fillets (excl. offal) | 14 | 0 |  |
| 03054410 | Smoked eels "Anguilla spp.", incl. fillets (excl. offal) | 14 | 10 |  |
| 03054490 | Smoked tilapia "Oreochromis spp.", catfish "Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.", carp "Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus", Nile perch "Lates niloticus" and snakeheads "channa spp.", incl. fillets (excl. offal) | 14 | 10 |  |
| 03054910 | Smoked lesser or Greenland halibut "Reinhardtius hippoglossoides", incl. fillets (excl. offal) | 15 | 0 |  |
| 03054920 | Smoked Atlantic halibut "Hippoglossus hippoglossus", incl. fillets (excl. offal) | 16 | 0 |  |
| 03054930 | Smoked mackerel "Scomber scombrus, Scomber australasicus, Scomber japonicus", incl. fillets (excl. offal) | 14 | 0 |  |
| 03054980 | Smoked fish, incl. fillets (excl. offal, Pacific salmon, Atlantic salmon, Danube salmon, herring, lesser or Greenland halibut, Atlantic halibut, mackerel, trout, tilapia, catfish, carp, eels, Nile perch and snakeheads) | 14 | 0 |  |
| 03055110 | Cod "Gadus morhua, Gadus ogac, Gadus macrocephalus", dried, unsalted, not smoked stockfish (excl. fillets and offal) | 13 | 0 |  |
| 03055190 | Cod "Gadus morhua, Gadus ogac, Gadus macrocephalus", dried, salted, not smoked clipfish (excl. fillets and offal) | 13 | 0 |  |
| 03055910 | Fish of the species Boreogadus saida, dried, even salted, not smoked (excl. fillets and offal) | 13 | 0 |  |
| 03055930 | Herring "Clupea harengus, Clupea pallasii", dried, even salted, not smoked (excl. fillets and offal) | 12 | 0 |  |
| 03055950 | Anchovies "Engraulis spp." dried, even salted, not smoked (excl. fillets and offal) | 10 | 0 |  |
| 03055970 | Atlantic Halibut "Hippoglossus Hippoglossus", dried, even salted, not smoked (excl. fillets and offal) | 15 | 0 |  |
| 03055980 | Fish, dried, even salted, not smoked (excl. cod, Boreogadus saida, herring, anchovies, Atlantic halibut and fillets and offal) | 12 | 0 |  |
| 03056100 | Herring (Clupea harengus, Clupea pallasii), only salted or in brine (excl. fillets and offal) | 12 | 0 |  |
| 03056200 | Cod "Gadus morhua, Gadus ogac, Gadus macrocephalus", salted or in brine only (excl. fillets and offal) | 13 | 0 |  |
| 03056300 | Anchovies "Engraulis spp.", salted or in brine only (excl. fillets and offal) | 10 | 4 |  |
| 03056400 | Tilapia "Oreochromis spp.", catfish "Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.", carp "Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus", eels "Anguilla spp.", Nile perch “Lates niloticus” and snakeheads “Channa spp.”, salted or in brine only (excl. fillets and offal) | 12 | 7 |  |
| 03056910 | Fish of the species Boreogadus saida, salted or in brine only (excl. fillets and offal) | 13 | 0 |  |
| 03056930 | Atlantic halibut "Hippoglossus hippoglossus", salted or in brine only (excl. fillets and offal) | 15 | 0 |  |
| 03056950 | Pacific salmon "Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus", Atlantic salmon "Salmo salar" and Danube salmon "Hucho hucho", only salted or in brine (excl. fillets and offal) | 11 | 0 |  |
| 03056980 | Fish, only salted or in brine (excl. herring, cod, anchovies, tilapia, catfish, carp, eels, Nile perch, snakeheads, Boreogadus saida, Atlantic halibut, Pacific salmon, Atlantic salmon, Danube salmon and fillets and offal) | 12 | 0 |  |
| 03057110 | Shark fins, smoked | 14 | 0 |  |
| 03057190 | Shark fins, dried, salted or in brine (excl. smoked) | 12 | 0 |  |
| 03057200 | Fish heads, tails and maws, smoked, dried, salted or in brine | 13 | 0 |  |
| 03057900 | Fish fins and other edible fish offal, smoked, dried, salted or in brine (excl. heads, tails, maws and shark fins) | 13 | 0 |  |
| 03061105 | Frozen rock lobster and other sea crawfish "Palinurus spp.", "Panulirus spp." and "Jasus spp.", smoked, even in shell, even cooked but not otherwise prepared | 20 | 0 |  |
| 03061110 | Frozen crawfish tails "Palinurus spp., Panulirus spp., Jasus spp.", even in shell, incl. crawfish tails in their shell, cooked by steaming or by boiling in water (excl. smoked) | 12,5 | 4 |  |
| 03061190 | Frozen rock lobster and other sea crawfish "Palinurus spp., Panulirus spp. and Jasus spp.", even in shell, incl. rock lobster and other sea crawfish in shell, cooked by steaming or by boiling in water (excl. crawfish tails and smoked) | 12,5 | 4 |  |
| 03061205 | Frozen lobsters "Homarus spp.", smoked, even in shell, even cooked but not otherwise prepared | 20 | 0 |  |
| 03061210 | Frozen lobsters "Homarus spp.", whole, even cooked by steaming or by boiling in water (excl. smoked) | 6 | 0 |  |
| 03061290 | Frozen lobsters "Homarus spp." (excl. whole and smoked) | 16 | 0 |  |
| 03061405 | Frozen crabs, smoked, even in shell, even cooked but not otherwise prepared | 8 | 0 |  |
| 03061410 | Frozen crabs "Paralithodes camchaticus, Chionoecetes spp. and Callinectes sapidus", even in shell, incl. crabs in shell, cooked by steaming or by boiling in water (excl. smoked) | 7,5 | 0 |  |
| 03061430 | Frozen crabs "Cancer pagurus", even in shell, incl. crabs in shell, cooked by steaming or by boiling in water (excl. smoked) | 7,5 | 0 |  |
| 03061490 | Frozen crabs, even in shell, incl. crabs in shell, cooked by steaming or by boiling in water (excl. smoked and "Paralithodes camchaticus", "Chionoecetes spp.", "Callinectes sapidus" and "Cancer pagurus") | 7,5 | 4 |  |
| 03061510 | Frozen Norway lobsters "Nephrops norvegicus", smoked, even in shell, even cooked but not otherwise prepared | 20 | 0 |  |
| 03061590 | Frozen Norway lobsters "Nephrops norvegicus", even in shell, incl. lobsters in shell, cooked by steaming or by boiling in water (excl. smoked) | 12 | 0 |  |
| 03061610 | Frozen cold-water shrimps and prawns "Pandalus spp., Crangon crangon", smoked, even in shell, even cooked but not otherwise prepared | 20 | 0 |  |
| 03061691 | Frozen cold-water shrimps "Crangon crangon", even in shell, incl. shrimps in shell, cooked by steaming or by boiling in water (excl smoked) | 18 | 0 |  |
| 03061699 | Frozen cold-water shrimps and prawns "Pandalus spp.", even in shell, incl. shrimps and prawns in shell, cooked by steaming or by boiling in water (excl. smoked) | 12 | 0 |  |
| 03061710 | Frozen shrimps and prawns, smoked, even in shell, even cooked but not otherwise prepared (excl. cold-water shrimps and prawns) | 20 | 0 |  |
| 03061791 | Frozen deepwater rose shrimps "Parapenaeus longirostris", even in shell, incl. shrimps in shell, cooked by steaming or by boiling in water (excl. smoked) | 12 | 0 |  |
| 03061792 | Frozen shrimps of the genus "Penaeus", even in shell, incl. shrimps in shell, cooked by steaming or by boiling in water (excl. smoked) | 12 | 4 |  |
| 03061793 | Frozen shrimps of the family Pandalidae, even in shell, incl. shrimps in shell, cooked by steaming or by boiling in water (excl. smoked and Pandalus) | 12 | 4 |  |
| 03061794 | Frozen shrimps of the genus Crangon, even in shell, incl. shrimps in shell, cooked by steaming or by boiling in water (excl. smoked and Crangon crangon) | 18 | 10 |  |
| 03061799 | Frozen shrimps and prawns, even in shell, incl. shrimps and prawns in shell, cooked by steaming or by boiling in water (excl. smoked and "Pandalidae", "Crangon", deepwater rose shrimps "Parapenaeus longirostris" and shrimps of the genus "Penaeus") | 12 | 4 |  |
| 03061905 | Frozen crustaceans, fit for human consumption, smoked, even in shell, even cooked but not otherwise prepared (excl. rock lobster and other sea crawfish, lobsters, crabs, Norway lobsters, shrimps and prawns); frozen flours, meals and pellets of crustaceans smoked, fit for human consumption | 20 | 0 |  |
| 03061910 | Frozen freshwater crayfish, even in shell, incl. crayfish in shell, cooked by steaming or by boiling in water (excl. smoked) | 7,5 | 0 |  |
| 03061990 | Frozen crustaceans, fit for human consumption, even in shell, incl. crustaceans in shell, cooked by steaming or by boiling in water (excl. smoked and rock lobster and other sea crawfish, lobsters, shrimps, prawns, crabs, freshwater crayfish and Norway lobsters "Nephrops norvegicus"); frozen flours, meals, and pellets of crustaceans, fit for human consumption (excl. smoked) | 12 | 0 |  |
| 03062110 | Rock lobster and other sea crawfish "Palinurus spp., Panulirus spp. and Jasus spp.", smoked, even in shell, even cooked but not otherwise prepared (excl. frozen) | 20 | 0 |  |
| 03062190 | Rock lobster and other sea crawfish "Palinurus spp., Panulirus spp. and Jasus spp.", even in shell, live, fresh, chilled, dried, salted or in brine, incl. in shell, cooked by steaming or by boiling in water (excl. smoked) | 12,5 | 0 |  |
| 03062210 | Live lobsters "Homarus spp." | 8 | 0 |  |
| 03062230 | Lobsters "Homarus spp.", smoked, even in shell, even cooked but not otherwise prepared | 20 | 0 |  |
| 03062291 | Whole lobsters "Homarus spp.", fresh, chilled, dried, salted or in brine, incl. lobsters in shell, cooked by steaming or by boiling in water (excl. smoked) | 8 | 0 |  |
| 03062299 | Parts of lobsters "Homarus spp.", fresh, chilled, dried, salted or in brine, incl. parts in shell, cooked by steaming or by boiling in water (excl. smoked) | 10 | 0 |  |
| 03062410 | Crabs, smoked, even in shell, even cooked but not otherwise prepared (excl. frozen) | 8 | 0 |  |
| 03062430 | Crabs "Cancer pagurus", even in shell, live, fresh, chilled, dried, salted or in brine, incl. crabs in shell, cooked by steaming or by boiling in water (excl. smoked) | 7,5 | 0 |  |
| 03062480 | Crabs, even in shell, live, fresh, chilled, dried, salted or in brine, incl. crabs in shell, cooked by steaming or by boiling in water (excl. smoked and "Cancer pagurus") | 7,5 | 0 |  |
| 03062510 | Norway lobsters "Nephrops norvegicus", smoked, even in shell, even cooked but not otherwise prepared (excl. frozen) | 20 | 0 |  |
| 03062590 | Norway lobsters "Nephrops norvegicus", even in shell, live, fresh, chilled, dried, salted or in brine, incl. lobsters in shell, cooked by steaming or by boiling in water (excl. smoked) | 12 | 0 |  |
| 03062610 | Cold-water shrimps and prawns "Pandalus spp., Crangon crangon", smoked, even in shell, even cooked but not otherwise prepared (excl. frozen) | 20 | 0 |  |
| 03062631 | Shrimps "Crangon crangon", even in shell, fresh or chilled, or cooked by steaming or by boiling in water (excl. smoked) | 18 | 0 |  |
| 03062639 | Shrimps "Crangon crangon", live, dried, salted or in brine (excl. smoked) | 18 | 0 |  |
| 03062690 | Cold-water shrimps and prawns "Pandalus spp.", even in shell, live, fresh, chilled, dried, salted or in brine, incl. shrimps and prawns in shell, cooked by steaming or by boiling in water (excl. smoked) | 12 | 0 |  |
| 03062710 | Shrimps and prawns, smoked, even in shell, even cooked but not otherwise prepared (excl. frozen and cold-water shrimps and prawns) | 20 | 0 |  |
| 03062791 | Shrimps of the family Pandalidae, even in shell, incl. shrimps in shell, cooked by steaming or by boiling in water (excl. smoked, frozen and Pandalus) | 12 | 0 |  |
| 03062795 | Shrimps of the genus Crangon, even in shell, incl. shrimps in shell, cooked by steaming or by boiling in water (excl. smoked, frozen and Crangon crangon) | 18 | 0 |  |
| 03062799 | Shrimps and prawns, even in shell, incl. shrimps and prawns in shell, cooked by steaming or by boiling in water (excl. smoked, frozen and "Pandalidae" and "Crangon") | 12 | 0 |  |
| 03062905 | Crustaceans, fit for human consumption, smoked, even in shell, even cooked but not otherwise prepared (excl. frozen and rock lobster and other sea crawfish, lobsters, crabs, Norway lobsters, shrimps and prawns); flours, meals and pellets of crustaceans, smoked, fit for human consumption (excluding frozen) | 20 | 0 |  |
| 03062910 | Freshwater crayfish, even in shell, incl. crayfish in shell, cooked by steaming or by boiling in water (excl. smoked and frozen) | 7,5 | 0 |  |
| 03062990 | Crustaceans, fit for human consumption, even in shell, incl. crustaceans in shell, cooked by steaming or by boiling in water (excl. smoked, frozen and rock lobster and other sea crawfish, lobsters, shrimps, prawns, crabs, freshwater crayfish and Norway lobsters "nephrops norvegicus"); flours, meals, and pellets of crustaceans, fit for human consumption (excl. smoked and frozen) | 12 | 0 |  |
| 03071110 | Live flat oysters "Ostrea" weighing "incl. shell"≤ 40 g | Free | 0 |  |
| 03071190 | Oysters, even in shell, live, fresh or chilled (excl. live flat oysters "Ostrea" weighing "incl. shell"≤ 40 g) | 9 | 0 |  |
| 03071910 | Oysters, smoked, even in shell, even cooked but not otherwise prepared | 20 | 0 |  |
| 03071990 | Oysters, even in shell, frozen, dried, salted or in brine (excl. smoked) | 9 | 0 |  |
| 03072100 | Live, fresh or chilled, scallops, incl. queen scallops, of the genera Pecten, Chlamys or Placopecten, even in shell | 8 | 0 |  |
| 03072905 | Scallops, incl. queen scallops, of the genera Pecten, Chlamys or Placopecten, smoked, even in shell, even cooked but not otherwise prepared | 20 | 0 |  |
| 03072910 | Coquilles St Jacques "Pecten maximus", frozen, even in shell (excl. smoked) | 8 | 0 |  |
| 03072990 | Scallops, incl. queen scallops, of the genera Pecten, Chlamys or Placopecten, frozen, dried, salted or in brine, even in shell (excl. smoked, and frozen Coquilles St Jacques "Pecten maximus") | 8 | 0 |  |
| 03073110 | Mussels "Mytilus spp.", live, fresh or chilled, with or without shell | 10 | 0 |  |
| 03073190 | Mussels "Perna spp.", live, fresh or chilled, with or without shell | 8 | 0 |  |
| 03073905 | Mussels "Mytilus spp., Perna spp.", smoked, even in shell, even cooked but not otherwise prepared | 20 | 0 |  |
| 03073910 | Mussels "Mytilus spp.", frozen, dried, salted or in brine, even in shell (excl. smoked) | 10 | 0 |  |
| 03073990 | Mussels "Perna spp.", frozen, dried, salted or in brine, even in shell (excl. smoked) | 8 | 0 |  |
| 03074110 | Cuttle fish "Sepia officinalis, Rossia macrosoma, Sepiola spp.", live, fresh or chilled, with or without shell | 8 | 0 |  |
| 03074191 | Squid "Loligo spp., Ommastrephes sagittatus", live, fresh or chilled, with or without shell | 6 | 0 |  |
| 03074199 | Squid "Ommastrephes spp.", "Nototodarus spp. and Sepioteuthis spp.", live, fresh or chilled, with or without shell (excl. "Ommastrephes Sagittatus") | 8 | 0 |  |
| 03074905 | Cuttle fish "Sepia officinalis, Rossia macrosoma, Sepiola spp." and squid "Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.", smoked, even cooked but not otherwise prepared | 20 | 0 |  |
| 03074909 | Frozen lesser cuttle fish "Sepiola rondeleti" (excl. smoked) | 6 | 0 |  |
| 03074911 | Frozen cuttle fish "Sepiola", with or without shell (excl. "Sepiola rondeleti") | 8 | 0 |  |
| 03074918 | Frozen cuttle fish "Sepia officinalis" and "Rossia macrosoma", with or without shell | 8 | 0 |  |
| 03074931 | Frozen squid "Loligo vulgaris", with or without shell | 6 | 0 |  |
| 03074933 | Frozen squid "Loligo pealei", with or without shell | 6 | 0 |  |
| 03074935 | Squid "Loligo patagonica", frozen | 6 | 0 |  |
| 03074938 | Squid "loligo spp.", frozen (excl. loligo vulgaris, pealei and patagonica) | 6 | 0 |  |
| 03074951 | Frozen squid "Ommastrephes sagittatus", with or without shell | 6 | 0 |  |
| 03074959 | Frozen squid "Ommastrephes spp.", "Nototodarus spp." and "Sepioteuthis spp.", with or without shell (excl. "Ommastrephes Sagittatus") | 8 | 0 |  |
| 03074971 | Cuttle fish "Sepia officinalis, Rossia macrosoma, Sepiola spp.", dried, salted or in brine, with or without shell | 8 | 0 |  |
| 03074991 | Squid "Loligo spp., Ommastrephes sagittatus", dried, salted or in brine, with or without shell | 6 | 0 |  |
| 03074999 | Squid "Ommastrephes spp.", "Nototodarus spp.", "Sepioteuthis spp.", dried, salted or in brine, with or without shell (excl. "Ommastrephes Sagittatus") | 8 | 0 |  |
| 03075100 | Octopus "Octopus spp.", live, fresh or chilled | 8 | 0 |  |
| 03075905 | Octopus "Octopus spp.", smoked, even cooked but not otherwise prepared | 20 | 0 |  |
| 03075910 | Octopus "Octopus spp.", frozen (excl. smoked) | 8 | 0 |  |
| 03075990 | Octopus "Octopus spp.", dried, salted or in brine (excl. smoked) | 8 | 0 |  |
| 03076010 | Snails, smoked, even in shell, even cooked but not otherwise prepared (excl. sea snails) | 20 | 0 |  |
| 03076090 | Snails, live, fresh, chilled, frozen, salted, dried or in brine, even in shell (excl. smoked and sea snails) | Free | 0 |  |
| 03077100 | Live, fresh or chilled, even in shell, clams, cockles and ark shells "families Arcidae, Arcticidae, Cardiidae, Donacidae, Hiatellidae, Mactridae, Mesodesmatidae, Myidae, Semelidae, Solecurtidae, Solenidae, Tridacnidae and Veneridae" | 11 | 0 |  |
| 03077910 | Clams, cockles and ark shells "families Arcidae, Arcticidae, Cardiidae, Donacidae, Hiatellidae, Mactridae, Mesodesmatidae, Myidae, Semelidae, Solecurtidae, Solenidae, Tridacnidae and Veneridae", smoked, even in shell, even cooked but not otherwise prepared | 20 | 0 |  |
| 03077930 | Striped venus or other "Veneridae", even in shell, frozen (excl. smoked) | 8 | 0 |  |
| 03077990 | Frozen, dried, salted or in brine, even in shell, clams, cockles and ark shells "families Arcidae, Arcticidae, Cardiidae, Donacidae, Hiatellidae, Mactridae, Mesodesmatidae, Myidae, Semelidae, Solecurtidae, Solenidae, Tridacnidae and Veneridae" (excl. frozen veneridae, and smoked) | 11 | 0 |  |
| 03078100 | Live, fresh or chilled, even in shell, abalone "Haliotis spp." | 11 | 0 |  |
| 03078910 | Abalone "Haliotis spp.", smoked, even in shell, even cooked but not otherwise prepared | 20 | 0 |  |
| 03078990 | Abalone "Haliotis spp.", frozen, dried, salted or in brine, even in shell (excl. smoked) | 11 | 0 |  |
| 03079100 | Live, fresh or chilled molluscs, fit for human consumption, even in shell (excl. oysters, scallops of the genera Pecten, Chlamys or Placopecten, mussels "Mytilus spp., Perna spp.", cuttle fish "Sepia officinalis, Rossia macrosoma, Sepiola spp.", squid "Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.", octopus "Octopus spp.", snails other than sea snails, clams, cockles and ark shells and abalone, Illex spp. and Veneridae); frozen flours, meals and pellets of molluscs, fit for human consumption | 11 | 0 |  |
| 03079910 | Molluscs, fit for human consumption, even in shell, smoked, even cooked but not otherwise prepared (excl. oysters, scallops of the genera Pecten, Chlamys or Placopecten, mussels "Mytilus spp., Perna spp.", cuttle fish "Sepia officinalis, Rossia macrosoma, Sepiola spp.", squid "Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.", octopus "Octopus spp.", snails other than sea snails, clams, cockles and ark shells and abalone | 20 | 0 |  |
| 03079911 | "Illex spp.", even in shell, frozen (excl. smoked) | 8 | 0 |  |
| 03079917 | Molluscs, fit for human consumption, even in shell, frozen (excl. smoked and oysters, scallops of the genera Pecten, Chlamys or Placopecten, mussels "Mytilus spp., Perna spp.", cuttle fish "Sepia officinalis, Rossia macrosoma, Sepiola spp.", squid "Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp., Todarodes sagittatus", octopus "Octopus spp.", snails other than sea snails, clams, cockles and ark shells, abalone, Illex spp. and Veneridae); frozen flours, meals and pellets of molluscs, fit for human consumption | 11 | 0 |  |
| 03079980 | Molluscs, fit for human consumption, even in shell, dried, salted or in brine (excl. smoked and oysters, scallops of the genera Pecten, Chlamys or Placopecten, mussels "Mytilus spp., Perna spp.", cuttle fish "Sepia officinalis, Rossia macrosoma, Sepiola spp.", squid "Ommastrephes spp. Loligo spp., Nototodarus spp., Sepioteuthis spp., Todarodes sagittatus", octopus "Octopus spp.", snails other than sea snails, clams, cockles and ark shells and abalone); dried, salted or in brine, flours, meals and pellets of molluscs, fit for human consumptio | 11 | 0 |  |
| 03081100 | Live, fresh or chilled, sea cucumbers "Stichopus japonicus, Holothurioidea" | 11 | 0 |  |
| 03081910 | Sea cucumbers "Stichopus japonicus, Holothurioidea", smoked, even cooked but not otherwise prepared | 26 | 0 |  |
| 03081930 | Sea cucumbers "Stichopus japonicus, Holothurioidea", frozen (excl. smoked) | 11 | 0 |  |
| 03081990 | Sea cucumbers "Stichopus japonicus, Holothurioidea", dried, salted or in brine (excl. smoked) | 11 | 0 |  |
| 03082100 | Live, fresh or chilled, sea urchins "Strongylocentrotus spp., Paracentrotus lividus, Loxechinus albus, Echichinus esculentus" | 11 | 0 |  |
| 03082910 | Smoked sea urchins "Strongylocentrotus spp., Paracentrotus lividus, Loxechinus albus, Echichinus esculentus", even cooked but not otherwise prepared | 26 | 0 |  |
| 03082930 | Frozen sea urchins "Strongylocentrotus spp., Paracentrotus lividus, Loxechinus albus, Echichinus esculentus" (excl. smoked) | 11 | 0 |  |
| 03082990 | Dried, salted or in brine, sea urchins "Strongylocentrotus spp., Paracentrotus lividus, Loxechinus albus, Echichinus esculentus" (excl. smoked) | 11 | 0 |  |
| 03083010 | Live, fresh or chilled, jellyfish "Rhopilema spp." | 11 | 0 |  |
| 03083030 | Smoked jellyfish "Rhopilema spp.", even cooked but not otherwise prepared | 26 | 0 |  |
| 03083050 | Frozen jellyfish "Rhopilema spp." (excl. smoked) | Free | 0 |  |
| 03083090 | Dried, salted or in brine, jellyfish "Rhopilema spp." (excl. smoked) | 11 | 0 |  |
| 03089010 | Live, fresh or chilled, aquatic invertebrates (excl. crustaceans, molluscs, sea cucumbers, sea urchins and jellyfish); all fresh or chilled flours, meals and pellets of aquatic invertebrates other than crustaceans and molluscs, fit for human consumption | 11 | 0 |  |
| 03089030 | Smoked aquatic invertebrates, even cooked but not otherwise prepared (excl. crustaceans, molluscs, sea cucumbers, sea urchins and jellyfish) | 26 | 0 |  |
| 03089050 | Frozen aquatic invertebrates (excl. crustaceans, molluscs, sea cucumbers, sea urchins and jellyfish); all frozen flours, meals and pellets of aquatic invertebrates other than crustaceans and molluscs, fit for human consumption | 11 | 0 |  |
| 03089090 | Dried, salted or in brine, aquatic invertebrates (excl. smoked and crustaceans, molluscs, sea cucumbers, sea urchins and jellyfish); dried, salted or in brine, flours, meals and pellets of aquatic invertebrates other than crustaceans and molluscs, fit for human consumption | 11 | 0 |  |
| 04011010 | Milk and cream of a fat content by weight of ≤ 1 %, in immediate packings of ≤ 2 l, not concentrated nor containing added sugar or other sweetening matter | 13,8 EUR/100 kg/net | 10 |  |
| 04011090 | Milk and cream of a fat content by weight of ≤ 1 %, not concentrated nor containing added sugar or other sweetening matter (excl. in immediate packings of ≤ 2 l) | 12,9 EUR/100 kg/net | 10 |  |
| 04012011 | Milk and cream of a fat content by weight of ≤ 3 % but > 1 %, in immediate packings of ≤ 2 l, not concentrated nor containing added sugar or other sweetening matter | 18,8 EUR/100 kg/net | 10 |  |
| 04012019 | Milk and cream of a fat content by weight of ≤ 3 % but > 1 %, not concentrated nor containing added sugar or other sweetening matter (excl. in immediate packings of ≤ 2 l) | 17,9 EUR/100 kg/net | 10 |  |
| 04012091 | Milk and cream of a fat content by weight of > 3 % but ≤ 6 %, in immediate packings of ≤ 2 l, not concentrated nor containing added sugar or other sweetening matter | 22,7 EUR/100 kg/net | 10 |  |
| 04012099 | Milk and cream of a fat content by weight of > 3 % but ≤ 6 %, not concentrated nor containing added sugar or other sweetening matter (excl. in immediate packings of ≤ 2 l) | 21,8 EUR/100 kg/net | 10 |  |
| 04014010 | Milk and cream of a fat content by weight of > 6 % but ≤ 10 %, in immediate packings of ≤ 2 l, not concentrated nor containing added sugar or other sweetening matter | 57,5 EUR/100 kg/net | 10 |  |
| 04014090 | Milk and cream of a fat content by weight of > 6 % but ≤ 10 %, not concentrated nor containing added sugar or other sweetening matter (excl. in immediate packings of ≤ 2 l) | 56,6 EUR/100 kg/net | 10 |  |
| 04015011 | Milk and cream of a fat content by weight of ≤ 21 % but > 10 %, in immediate packings of ≤ 2 l, not concentrated nor containing added sugar or other sweetening matter | 57,5 EUR/100 kg/net | 10 |  |
| 04015019 | Milk and cream of a fat content by weight of ≤ 21 % but > 10 %, not concentrated nor containing added sugar or other sweetening matter (excl. in immediate packings of ≤ 2 l) | 56,6 EUR/100 kg/net | 10 |  |
| 04015031 | Milk and cream of a fat content by weight of > 21 % but ≤ 45 %, in immediate packings of ≤ 2 l, not concentrated nor containing added sugar or other sweetening matter | 110 EUR/100 kg/net | 10 |  |
| 04015039 | Milk and cream of a fat content by weight of > 21 % but ≤ 45 %, not concentrated nor containing added sugar or other sweetening matter (excl. in immediate packings of ≤ 2 l) | 109,1 EUR/   100 kg/net | 10 |  |
| 04015091 | Milk and cream of a fat content by weight of > 45 %, in immediate packings of ≤ 2 l, not concentrated nor containing added sugar or other sweetening matter | 183,7 EUR/   100 kg/net | 10 |  |
| 04015099 | Milk and cream of a fat content by weight of > 45 %, not concentrated nor containing added sugar or other sweetening matter (excl. in immediate packings of ≤ 2 l) | 182,8 EUR/   100 kg/net | 10 |  |
| 04021011 | Milk and cream in solid forms, of a fat content by weight of ≤ 1,5 %, unsweetened, in immediate packings of ≤ 2,5 kg | 125,4 EUR/   100 kg/net | MP |  |
| 04021019 | Milk and cream in solid forms, of a fat content by weight of ≤ 1,5 %, unsweetened, in immediate packings of > 2,5 kg | 118,8 EUR/   100 kg/net | MP |  |
| 04021091 | Milk and cream in solid forms, of a fat content by weight of ≤ 1,5 %, sweetened, in immediate packings of ≤ 2,5 kg | 1,19 EUR/kg + 27,5 EUR/100 kg/net | MP |  |
| 04021099 | Milk and cream in solid forms, of a fat content by weight of ≤ 1,5 %, sweetened, in immediate packings of > 2,5 kg | 1,19 EUR/kg + 21 EUR/100 kg/net | MP |  |
| 04022111 | Milk and cream in solid forms, of a fat content by weight of > 1,5 % but < 27 %, unsweetened, in immediate packings of ≤ 2,5 kg | 135,7 EUR/   100 kg/net | MP |  |
| 04022118 | Milk and cream in solid forms, of a fat content by weight of ≤ 27 % but > 1,5 %, unsweetened, in immediate packings of > 2,5 kg or put up otherwise | 130,4 EUR/   100 kg/net | MP |  |
| 04022191 | Milk and cream in solid forms, of a fat content by weight of > 27 %, unsweetened, in immediate packings of ≤ 2,5 kg | 167,2 EUR/   100 kg/net | MP |  |
| 04022199 | Milk and cream in solid forms, of a fat content by weight of > 27 %, unsweetened, in immediate packings of > 2,5 kg | 161,9 EUR/   100 kg/net | MP |  |
| 04022911 | Special milk for infants, in solid forms, sweetened, of a fat content by weight of > 10 % but ≤ 27 %, in hermetically sealed containers of ≤ 500 g | 1,31 EUR/kg + 22 EUR/100 kg/net | MP |  |
| 04022915 | Milk and cream in solid forms, of a fat content by weight of ≤ 27 % but > 1,5 %, sweetened, in immediate packings of ≤ 2,5 kg (excl. for infants in hermetically sealed containers of ≤ 500 g) | 1,31 EUR/kg + 22 EUR/100 kg/net | MP |  |
| 04022919 | Milk and cream in solid forms, of a fat content by weight of ≤ 27 % but > 1,5 %, sweetened, in immediate packings of > 2,5 kg | 1,31 EUR/kg + 16,8 EUR/100 kg/net | MP |  |
| 04022991 | Milk and cream in solid forms, of a fat content by weight of > 27 %, sweetened, in immediate packings of ≤ 2,5 kg | 1,62 EUR/kg + 22 EUR/100 kg/net | MP |  |
| 04022999 | Milk and cream in solid forms, of a fat content by weight of > 27 %, sweetened, in immediate packings of > 2,5 kg | 1,62 EUR/kg + 16,8 EUR/100 kg/net | MP |  |
| 04029110 | Milk and cream, concentrated, of a fat content by weight of ≤ 8 %, unsweetened (excl. in solid forms) | 34,7 EUR/100 kg/net | E |  |
| 04029130 | Milk and cream, concentrated, of a fat content by weight of > 8 % but ≤ 10 %, unsweetened (excl. in solid forms) | 43,4 EUR/100 kg/net | E |  |
| 04029151 | Milk and cream, concentrated, of a fat content by weight of > 10 % but ≤ 45 %, unsweetened, in immediate packings of ≤ 2,5 kg (excl. in solid forms) | 110 EUR/100 kg/net | E |  |
| 04029159 | Milk and cream, concentrated, of a fat content by weight of > 10 % but ≤ 45 %, unsweetened, in immediate packings of > 2,5 kg (excl. in solid forms) | 109,1 EUR/100 kg/net | E |  |
| 04029191 | Milk and cream, concentrated, of a fat content by weight of > 45 %, unsweetened, in immediate packings of ≤ 2,5 kg (excl. in solid forms) | 183,7 EUR/100 kg/net | E |  |
| 04029199 | Milk and cream, concentrated, of a fat content by weight of > 45 %, unsweetened, in immediate packings of > 2,5 kg (excl. in solid forms) | 182,8 EUR/100 kg/net | E |  |
| 04029910 | Milk and cream, concentrated, of a fat content by weight of ≤ 9,5 %, sweetened (excl. in solid forms) | 57,2 EUR/100 kg/net | E |  |
| 04029931 | Milk and cream, concentrated, of a fat content by weight of > 9,5 % but ≤ 45 %, sweetened, in immediate packings of ≤ 2,5 kg (excl. in solid forms) | 1,08 EUR/kg + 19,4 EUR/100 kg/net | E |  |
| 04029939 | Milk and cream, concentrated, of a fat content by weight of > 9,5 % but ≤ 45 %, sweetened, in immediate packings of > 2,5 kg (excl. in solid forms) | 1,08 EUR/kg + 18,5 EUR/100 kg/net | E |  |
| 04029991 | Milk and cream, concentrated, of a fat content by weight of > 45 %, sweetened, in immediate packings of ≤ 2,5 kg (excl. in solid forms) | 1,81 EUR/kg + 19,4 EUR/100 kg/net | E |  |
| 04029999 | Milk and cream, concentrated, of a fat content by weight of > 45 %, sweetened, in immediate packings of > 2,5 kg (excl. in solid forms) | 1,81 EUR/kg + 18,5 EUR/100 kg/net | E |  |
| 04031011 | Yogurt (excl. flavoured or with added fruit, nuts or cocoa, not containing added sugar or other sweetening matter), of a fat content by weight ≤ 3,0 % | 20,5 EUR/100 kg/net | FP50 % |  |
| 04031013 | Yogurt (excl. flavoured or with added fruit, nuts or cocoa, not containing added sugar or other sweetening matter), of a fat content by weight > 3,0 % but ≤ 6,0 % | 24,4 EUR/100 kg/net | FP50 % |  |
| 04031019 | Yogurt (excl. flavoured or with added fruit, nuts or cocoa, not containing added sugar or other sweetening matter), of a fat content by weight > 6,0 % | 59,2 EUR/100 kg/net | FP50 % |  |
| 04031031 | Yogurt (excl. flavoured or with added fruit, nuts or cocoa, with added sugar or other sweetening matter), of a fat content by weight ≤ 3,0 % | 0,17 EUR/kg + 21,1 EUR/100 kg/net | FP50 % |  |
| 04031033 | Yogurt (excl. flavoured or with added fruit, nuts or cocoa), with added sugar or other sweetening matter, of a fat content by weight > 3,0 % but ≤ 6,0 % | 0,20 EUR/kg + 21,1 EUR/100 kg/net | FP50 % |  |
| 04031039 | Yogurt (excl. flavoured or with added fruit, nuts or cocoa), with added sugar or other sweetening matter, of a fat content, by weight, of > 6,0 % | 0,54 EUR/kg + 21,1 EUR/100 kg/net | FP50 % |  |
| 04031051 | Yogurt, whether or not concentrated, flavoured or with added fruit, nuts or cocoa, sweetened, in solid forms, of a milkfat content by weight of ≤ 1,5 % | 8,3 + 95 EUR/   100 kg/net | FP50 % |  |
| 04031053 | Yogurt, whether or not concentrated, flavoured or with added fruit, nuts or cocoa, sweetened, in solid forms, of a milkfat content by weight of > 1,5 % but ≤ 27 % | 8,3 + 130,4 EUR/   100 kg/net | FP50 % |  |
| 04031059 | Yogurt, whether or not concentrated, flavoured or with added fruit, nuts or cocoa, sweetened, in solid forms, of a milkfat content by weight of > 27 % | 8,3 + 168,8 EUR/   100 kg/net | FP50 % |  |
| 04031091 | Yogurt, whether or not concentrated, flavoured or with added fruit, nuts or cocoa, sweetened, of a milkfat content by weight of ≤ 3 % (excl. in solid forms) | 8,3 + 12,4 EUR/   100 kg/net | FP50 % |  |
| 04031093 | Yogurt, whether or not concentrated, flavoured or with added fruit, nuts or cocoa, sweetened, of a milkfat content by weight of > 3 % but ≤ 6 % (excl. in solid forms) | 8,3 + 17,1 EUR/   100 kg/net | FP50 % |  |
| 04031099 | Yogurt, whether or not concentrated, flavoured or with added fruit, nuts or cocoa, sweetened, of a milkfat content by weight of > 6 % (excl. in solid forms) | 8,3 + 26,6 EUR/   100 kg/net | FP50 % |  |
| 04039011 | Buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream in solid forms, unsweetened, with a fat content by weight of ≤ 1,5 % (excl. yogurt, flavoured or with added fruit, nuts or cocoa) | 100,4 EUR/   100 kg/net | E |  |
| 04039013 | Buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream in solid forms, unsweetened, with a fat content by weight of > 1,5 % but ≤ 27 % (excl. yogurt, flavoured or with added fruit, nuts or cocoa) | 135,7 EUR/   100 kg/net | E |  |
| 04039019 | Buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream in solid forms, unsweetened, with a fat content by weight of > 27 % (excl. yogurt, flavoured or with added fruit, nuts or cocoa) | 167,2 EUR/   100 kg/net | E |  |
| 04039031 | Buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream in solid forms, sweetened, with a fat content by weight of ≤ 1,5 % (excl. yogurt, flavoured or with added fruit, nuts or cocoa) | 0,95 EUR/kg + 22 EUR/100 kg/net | E |  |
| 04039033 | Buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream in solid forms, sweetened, with a fat content by weight of > 1,5 % but ≤ 27 % (excl. yogurt, flavoured or with added fruit, nuts or cocoa) | 1,31 EUR/kg + 22 EUR/100 kg/net | E |  |
| 04039039 | Buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream in solid forms, sweetened, with a fat content by weight of > 27 % (excl. yogurt, flavoured or with added fruit, nuts or cocoa) | 1,62 EUR/kg + 22 EUR/100 kg/net | E |  |
| 04039051 | Buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream, whether or not concentrated, unsweetened, with a fat content by weight of ≤ 3 % (excl. in solid forms, yogurt, flavoured or with added fruit, nuts or cocoa) | 20,5 EUR/100 kg/net | E |  |
| 04039053 | Buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream, whether or not concentrated, unsweetened, with a fat content by weight of > 3 % but ≤ 6 % (excl. in solid forms, yogurt, flavoured or with added fruit, nuts or cocoa) | 24,4 EUR/100 kg/net | E |  |
| 04039059 | Buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream, whether or not concentrated, unsweetened, with a fat content by weight of > 6 % (excl. in solid forms, yogurt, flavoured or with added fruit, nuts or cocoa) | 59,2 EUR/100 kg/net | E |  |
| 04039061 | Buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream, whether or not concentrated, sweetened, with a fat content by weight of ≤ 3 % (excl. in solid forms, yogurt, flavoured or with added fruit, nuts or cocoa) | 0,17 EUR/kg + 21,1 EUR/100 kg/net | E |  |
| 04039063 | Buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream, whether or not concentrated, sweetened, with a fat content by weight of > 3 % but ≤ 6 % (excl. in solid forms, yogurt, flavoured or with added fruit, nuts or cocoa) | 0,20 EUR/kg + 21,1 EUR/100 kg/net | E |  |
| 04039069 | Buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream, whether or not concentrated, sweetened, with a fat content by weight of > 6 % (excl. in solid forms, yogurt, flavoured or with added fruit, nuts or cocoa) | 0,54 EUR/kg + 21,1 EUR/100 kg/net | E |  |
| 04039071 | Buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream, flavoured or with added fruit, nuts or cocoa, whether or not sweetened, in solid forms, with a fat content by weight of ≤ 1,5 % (excl. yogurt) | 8,3 + 95 EUR/   100 kg/net | E |  |
| 04039073 | Buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream, flavoured or with added fruit, nuts or cocoa, whether or not sweetened, in solid forms, with a fat content by weight of > 1,5 % but ≤ 27 % (excl. yogurt) | 8,3 + 130,4 EUR/   100 kg/net | E |  |
| 04039079 | Buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream, flavoured or with added fruit, nuts or cocoa, whether or not sweetened, in solid forms, with a fat content by weight of > 27 % (excl. yogurt) | 8,3 + 168,8 EUR/   100 kg/net | E |  |
| 04039091 | Buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream, whether or not concentrated, flavoured or with added fruit, nuts or cocoa, whether or not sweetened, with a fat content by weight of ≤ 3 % (excl. in solid forms and yogurt) | 8,3 + 12,4 EUR/   100 kg/net | E |  |
| 04039093 | Buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream, whether or not concentrated, flavoured or with added fruit, nuts or cocoa, whether or not sweetened, with a fat content by weight of > 3 % but ≤ 6 % (excl. in solid forms and yogurt) | 8,3 + 17,1 EUR/   100 kg/net | E |  |
| 04039099 | Buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream, whether or not concentrated, flavoured or with added fruit, nuts or cocoa, whether or not sweetened, with a fat content by weight of > 6 % (excl. in solid forms and yogurt) | 8,3 + 26,6 EUR/   100 kg/net | E |  |
| 04041002 | Whey and modified whey, in powder, granules or other solid forms, without added sugar or other sweetening matter, of a protein content "nitrogen content x 6.38" of ≤ 15 % by weight and a fat content, by weight, of ≤ 1,5 % | 7 EUR/100 kg/net | E |  |
| 04041004 | Whey and modified whey, in powder, granules or other solid forms, without added sugar or other sweetening matter, of a protein content "nitrogen content x 6.38" of ≤ 15 % by weight and a fat content, by weight, of > 1,5 and ≤ 27 % | 135,7 EUR/   100 kg/net | E |  |
| 04041006 | Whey and modified whey, in powder, granules or other solid forms, without added sugar or other sweetening matter, of a protein content "nitrogen content x 6.38" of ≤ 15 % by weight and a fat content, by weight, of > 27 % | 167,2 EUR/   100 kg/net | E |  |
| 04041012 | Whey and modified whey, in powder, granules or other solid forms, without added sugar or other sweetening matter, of a protein content "nitrogen content x 6.38" of > 15 % by weight and a fat content, by weight, of ≤ 1,5 % | 100,4 EUR/   100 kg/net | E |  |
| 04041014 | Whey and modified whey, in powder, granules or other solid forms, without added sugar or other sweetening matter, of a protein content "nitrogen content x 6.38" of > 15 % by weight and a fat content, by weight, of > 1,5 % and ≤ 27 % | 135,7 EUR/   100 kg/net | E |  |
| 04041016 | Whey and modified whey, in powder, granules or other solid forms, without added sugar or other sweetening matter, of a protein content "nitrogen content x 6.38" of > 15 % by weight and a fat content, by weight, of > 27 % | 167,2 EUR/   100 kg/net | E |  |
| 04041026 | Whey and modified whey, in powder, granules or other solid forms, with added sugar or other sweetening matter, of a protein content "nitrogen content x 6.38" of ≤ 15 % by weight and a fat content, by weight, of ≤ 1,5 % | 0,07 EUR/kg/net + 16,8 EUR/100 kg/net | E |  |
| 04041028 | Whey and modified whey, in powder, granules or other solid forms, with added sugar or other sweetening matter, of a protein content "nitrogen content x 6.38" of ≤ 15 % by weight and a fat content, by weight, of > 1,5 % and ≤ 27 % | 1,31 EUR/kg/net + 22 EUR/100 kg/net | E |  |
| 04041032 | Whey and modified whey, in powder, granules or other solid forms, with added sugar or other sweetening matter, of a protein content "nitrogen content x 6.38" of ≤ 15 % by weight and a fat content, by weight, of > 27 % | 1,62 EUR/kg/net + 22 EUR/100 kg/net | E |  |
| 04041034 | Whey and modified whey, in powder, granules or other solid forms, with added sugar or other sweetening matter, of a protein content "nitrogen content x 6.38" of > 15 % by weight and a fat content, by weight, of ≤ 1,5 % | 0,95 EUR/kg/net + 22 EUR/100 kg/net | E |  |
| 04041036 | Whey and modified whey, in powder, granules or other solid forms, with added sugar or other sweetening matter, of a protein content "nitrogen content x 6.38" of > 15 % by weight and a fat content, by weight, of > 1,5 % and ≤ 27 % | 1,31 EUR/kg/net + 22 EUR/100 kg/net | E |  |
| 04041038 | Whey and modified whey, in powder, granules or other solid forms, with added sugar or other sweetening matter, of a protein content "nitrogen content x 6.38" of > 15 % by weight and a fat content, by weight, of > 27 % | 1,62 EUR/kg/net + 22 EUR/100 kg/net | E |  |
| 04041048 | Whey and modified whey, whether or not concentrated, not containing added sugar or other sweetening matter, of a protein content "nitrogen content x 6.38", by weight of ≤ 15 % and of a fat content, by weight, of ≤ 1,5 % (excl. in powder, granules or other solid forms) | 0,07 EUR/kg/net | E |  |
| 04041052 | Whey and modified whey, whether or not concentrated, not containing added sugar or other sweetening matter, of a protein content "nitrogen content x 6.38", by weight of ≤ 15 % and of a fat content, by weight, of > 1,5 % and ≤ 27 % (excl. in powder, granule or other solid forms) | 135,7 EUR/   100 kg/net | E |  |
| 04041054 | Whey and modified whey, whether or not concentrated, not containing added sugar or other sweetening matter, of a protein content "nitrogen content x 6.38", by weight of ≤ 15 % and of a fat content, by weight, of > 27 % (excl. in powder, granules or other solid forms) | 167,2 EUR/   100 kg/net | E |  |
| 04041056 | Whey and modified whey, whether or not concentrated, not containing added sugar or other sweetening matter, of a protein content "nitrogen content x 6.38", by weight of > 15 % and of a fat content, by weight, of ≤ 1,5 % (excl. in powder, granules or other solid forms) | 100,4 EUR/   100 kg/net | E |  |
| 04041058 | Whey and modified whey, whether or not concentrated, not containing added sugar or other sweetening matter, of a protein content "nitrogen content x 6.38", by weight of > 15 % and of a fat content, by weight, of > 1,5 % and ≤ 27 % (excl. in powder, granules or other solid forms) | 135,7 EUR/   100 kg/net | E |  |
| 04041062 | Whey and modified whey, whether or not concentrated, not containing added sugar or other sweetening matter, of a protein content "nitrogen content x 6.38", by weight of > 15 % and of a fat content, by weight, of > 27 % (excl. in powder, granules or other solid forms) | 167,2 EUR/   100 kg/net | E |  |
| 04041072 | Whey and modified whey, whether or not concentrated, containing added sugar or other sweetening matter, of a protein content "nitrogen content x 6.38", by weight of ≤ 15 % and of a fat content, by weight, of ≤ 1,5 % (excl. in powder, granules or other solid forms) | 0,07 EUR/kg/net + 16,8 EUR/100 kg/net | E |  |
| 04041074 | Whey and modified whey, whether or not concentrated, containing added sugar or other sweetening matter, of a protein content "nitrogen content x 6.38", by weight of ≤ 15 % and of a fat content, by weight, of > 1,5 % and ≤ 27 % (excl. in powder, granules or other solid forms) | 1,31 EUR/kg/net + 22 EUR/100 kg/net | E |  |
| 04041076 | Whey and modified whey, whether or not concentrated, containing added sugar or other sweetening matter, of a protein content "nitrogen content x 6.38", by weight of ≤ 15 % and of a fat content, by weight, of > 27 % (excl. in powder, granules or other solid forms) | 1,62 EUR/kg/net + 22 EUR/100 kg/net | E |  |
| 04041078 | Whey and modified whey, whether or not concentrated, containing added sugar or other sweetening matter, of a protein content "nitrogen content x 6.38", by weight of > 15 % and of a fat content, by weight, of ≤ 1,5 % (excl. in powder, granules or other solid forms) | 0,95 EUR/kg/net + 22 EUR/100 kg/net | E |  |
| 04041082 | Whey and modified whey, whether or not concentrated, containing added sugar or other sweetening matter, of a protein content "nitrogen content x 6.38", by weight of > 15 % and of a fat content, by weight, of > 1,5 % and ≤ 27 % (excl. in powder, granules or other solid forms) | 1,31 EUR/kg/net + 22 EUR/100 kg/net | E |  |
| 04041084 | Whey and modified whey, whether or not concentrated, containing added sugar or other sweetening matter, of a protein content "nitrogen content x 6.38", by weight of > 15 % and of a fat content, by weight, of > 27 % (excl. in powder, granules or other solid forms) | 1,62 EUR/kg/net + 22 EUR/100 kg/net | E |  |
| 04049021 | Products consisting of natural milk constituents, not containing added sugar or other sweetening matter, of a fat content, by weight, of ≤ 1,5 %, n.e.s. | 100,4 EUR/   100 kg/net | E |  |
| 04049023 | Products consisting of natural milk constituents, not containing added sugar or other sweetening matter, of a fat content, by weight, of > 1,5 % but ≤ 27 %, n.e.s. | 135,7 EUR/100 kg/net | E |  |
| 04049029 | Products consisting of natural milk constituents, not containing added sugar or other sweetening matter, of a fat content, by weight, of > 27 %, n.e.s. | 167,2 EUR/   100 kg/net | E |  |
| 04049081 | Products consisting of natural milk constituents, with added sugar or other sweetening matter, of a fat content, by weight, of ≤ 1,5 %, n.e.s. | 0,95 EUR/kg/net + 22 EUR/100 kg/net | E |  |
| 04049083 | Products consisting of natural milk constituents, with added sugar or other sweetening matter, of a fat content, by weight, of > 1,5 % but ≤ 27 %, n.e.s. | 1,31 EUR/kg/net + 22 EUR/100 kg/net | E |  |
| 04049089 | Products consisting of natural milk constituents, with added sugar or other sweetening matter, of a fat content, by weight, of > 27 %, n.e.s. | 1,62 EUR/kg/net + 22 EUR/100 kg/net | E |  |
| 04051011 | Natural butter of a fat content, by weight, of ≥ 80 % but ≤ 85 %, in immediate packings of a net content of ≤ 1 kg (excl. dehydrated butter and ghee) | 189,6 EUR/   100 kg/net | FP30 % |  |
| 04051019 | Natural butter of a fat content, by weight, of ≥ 80 % but ≤ 85 % (excl. in immediate packings of a net content of ≤ 1 kg, and dehydrated butter and ghee) | 189,6 EUR/   100 kg/net | FP30 % |  |
| 04051030 | Recombined butter of a fat content, by weight, of ≥ 80 % but ≤ 85 % (excl. dehydrated butter and ghee) | 189,6 EUR/   100 kg/net | FP30 % |  |
| 04051050 | Whey butter of a fat content, by weight, of ≥ 80 % but ≤ 85 % (excl. dehydrated butter and ghee) | 189,6 EUR/   100 kg/net | FP30 % |  |
| 04051090 | Butter of a fat content, by weight, of > 85 % but ≤ 95 % (excl. dehydrated butter and ghee) | 231,3 EUR/   100 kg/net | FP30 % |  |
| 04052010 | Dairy spreads of a fat content, by weight, of ≥ 39 % but < 60 % | 9 + EA | 10 |  |
| 04052030 | Dairy spreads of a fat content, by weight, of ≥ 60 % but ≤ 75 % | 9 + EA | 10 |  |
| 04052090 | Dairy spreads of a fat content, by weight, of > 75 % but < 80 % | 189,6 EUR/   100 kg/net | 10 |  |
| 04059010 | Fats and oils derived from milk, of a fat content, by weight, of ≥ 99,3 % and of a water content, by weight, of ≤ 0,5 % | 231,3 EUR/   100 kg/net | E |  |
| 04059090 | Fats and oils derived from milk, dehydrated butter and ghee (excl. of a fat content, by weight, of ≥ 99,3 % and a water content, by weight, of ≤ 0,5 %, and natural butter, recombined butter and whey butter) | 231,3 EUR/   100 kg/net | E |  |
| 04061020 | Fresh cheese "unripened or uncured cheese", incl. whey cheese and curd of a fat content, by weight, of ≤ 40 % | 185,2 EUR/   100 kg/net | CE/E | E for mozzarella |
| 04061080 | Fresh cheese "unripened or uncured cheese", incl. whey cheese and curd of a fat content, by weight, of > 40 % | 221,2 EUR/   100 kg/net | CE |  |
| 04062010 | Glarus herb cheese, grated or powdered | 7,7 | CE |  |
| 04062090 | Grated or powdered cheese (excl. glarus herb cheese, known as Schabziger) | 188,2 EUR/   100 kg/net | CE |  |
| 04063010 | Processed cheese, not grated or powdered, in the manufacture of which no cheeses other than Emmentaler, Gruyère and Appenzell have been used and which may contain, as an addition, Glarus herb cheese "known as Schabziger"; put up for retail sale, of a fat content by weight in the dry matter of ≤ 56 % | 144,9 EUR/100 kg/net | CE |  |
| 04063031 | Processed cheese, not grated or powdered, of a fat content, by weight, of ≤ 36 % and of a fat content, by weight, in the dry matter of ≤ 48 % (excl. processed cheese mixtures made from Emmentaler, Gruyère and Appenzell, with or without the addition of Glarus herb cheese known as schabziger, put up for retail sale) | 139,1 EUR/   100 kg/net | CE |  |
| 04063039 | Processed cheese, not grated or powdered, of a fat content, by weight, of ≤ 36 % and of a fat content, by weight, in the dry matter of > 48 % (excl. processed cheese mixtures made from Emmentaler, Gruyère and Appenzell, with or without the addition of Glarus herb cheese known as schabziger, put up for retail sale, of a fat content by weight in the dry matter of ≤ 56 %) | 144,9 EUR/   100 kg/net | CE |  |
| 04063090 | Processed cheese, not grated or powdered, of a fat content, by weight, of > 36 % (excl. processed cheese mixtures made from Emmentaler, Gruyère and Appenzell, with or without the addition of Glarus herb cheese known as Schabziger, put up for retail sale, of a fat content by weight in the dry matter of ≤ 56 % | 215 EUR/100 kg/net | CE |  |
| 04064010 | Roquefort | 140,9 EUR/   100 kg/net | CE |  |
| 04064050 | Gorgonzola | 140,9 EUR/   100 kg/net | CE |  |
| 04064090 | Blue-veined cheese and other cheese containing veins produced by "Penicillium roqueforti" (excl. roquefort and gorgonzola) | 140,9 EUR/   100 kg/net | CE |  |
| 04069001 | Cheese for processing (excl. fresh cheese, incl. whey cheese, curd, processed cheese, blue-veined cheese and other cheese containing veins produced by "Penicillium roqueforti", and grated or powdered cheese): | 167,1 EUR/   100 kg/net | CE |  |
| 04069013 | Emmentaler (excl. grated or powdered and that for processing) | 171,7 EUR/   100 kg/net | CE |  |
| 04069015 | Gruyère and Sbrinz (excl. grated or powdered and those for processing) | 171,7 EUR/   100 kg/net | CE |  |
| 04069017 | Bergkäse and Appenzell (excl. grated or powdered and those for processing) | 171,7 EUR/   100 kg/net | CE |  |
| 04069018 | Fromage fribourgeois, Vacherin Mont d'Or and Tête de Moine (excl. grated or powdered and for processing) | 171,7 EUR/   100 kg/net | CE |  |
| 04069019 | Glarus herb cheese "known as Schabziger" made from skimmed milk and mixed with finely ground herbs (excl. grated or powdered and for processing) | 7,7 | CE |  |
| 04069021 | Cheddar (excl. grated or powdered and for processing) | 167,1 EUR/100 kg/net | CE |  |
| 04069023 | Edam (excl. grated or powdered and for processing) | 151 EUR/100 kg/net | CE |  |
| 04069025 | Tilsit (excl. grated or powdered and for processing) | 151 EUR/100 kg/net | CE |  |
| 04069027 | Butterkäse (excl. grated or powdered and for processing) | 151 EUR/100 kg/net | CE |  |
| 04069029 | Kashkaval (excl. grated or powdered and for processing) | 151 EUR/100 kg/net | CE |  |
| 04069032 | Feta (excl. for processing) | 151 EUR/100 kg/net | CE |  |
| 04069035 | Kefalo-Tyri (excl. grated or powdered and for processing) | 151 EUR/100 kg/net | CE |  |
| 04069037 | Finlandia (excl. grated or powdered and for processing) | 151 EUR/100 kg/net | CE |  |
| 04069039 | Jarlsberg (excl. grated or powdered and for processing) | 151 EUR/100 kg/net | CE |  |
| 04069050 | Sheep's or buffalo milk cheese, in containers containing brine, or in sheepskin or goatskin bottles (excl. feta) | 151 EUR/100 kg/net | CE |  |
| 04069061 | Grana Padano and Parmigiano Reggiano, of a fat content by weight of ≤ 40 % and a water content, by weight, of non‑fatty matter of ≤ 47 % (excl. grated or powdered and for processing) | 188,2 EUR/   100 kg/net | CE |  |
| 04069063 | Fiore Sardo and Pecorino, of a fat content by weight of ≤ 40 % and a water content, by weight, of non-fatty matter of ≤ 47 % (excl. grated or powdered and for processing) | 188,2 EUR/   100 kg/net | CE |  |
| 04069069 | Cheese of a fat content by weight of ≤ 40 % and a water content, by weight, of non-fatty matter of ≤ 47 %, n.e.s. | 188,2 EUR/   100 kg/net | CE |  |
| 04069073 | Provolone of a fat content by weight of ≤ 40 % and a water content, by weight, of non-fatty matter of > 47 % but ≤ 72 % (excl. grated or powdered and for processing) | 151 EUR/100 kg/net | CE |  |
| 04069075 | Asiago, Caciocavallo, Montasio and Ragusano, of a fat content by weight of ≤ 40 % and a water content, by weight, of non-fatty matter of > 47 % but ≤ 72 % (excl. grated or powdered and for processing) | 151 EUR/100 kg/net | CE |  |
| 04069076 | Danbo, Fontal, Fontina, Fynbo, Havarti, Maribo and Samsø, of a fat content by weight of ≤ 40 % and a water content, by weight, of non-fatty matter of > 47 % but ≤ 72 % (excl. grated or powdered and for processing) | 151 EUR/100 kg/net | CE |  |
| 04069078 | Gouda, of a fat content by weight of ≤ 40 % and a water content, by weight, of non-fatty matter of > 47 % but ≤ 72 % (excl. grated or powdered and for processing) | 151 EUR/100 kg/net | CE |  |
| 04069079 | Esrom, Italico, Kernhem, Saint-Nectaire, Saint-Paulin and Taleggio, of a fat content by weight of ≤ 40 % and a water content, by weight, of non-fatty matter of > 47 % but ≤ 72 % (excl. grated or powdered and for processing) | 151 EUR/100 kg/net | CE |  |
| 04069081 | Cantal, Cheshire, Wensleydale, Lancashire, Double Gloucester, Blarney, Colby and Monterey, of a fat content by weight of ≤ 40 % and a water content, by weight, of non-fatty matter of > 47 % but ≤ 72 % (excl. grated or powdered and for processing) | 151 EUR/100 kg/net | CE |  |
| 04069082 | Camembert, of a fat content by weight of ≤ 40 % and a water content, by weight, of non-fatty matter of > 47 % but ≤ 72 % (excl. grated or powdered and for processing) | 151 EUR/100 kg/net | CE |  |
| 04069084 | Brie, of a fat content by weight of ≤ 40 % and a water content, by weight, of non-fatty matter of > 47 % but ≤ 72 % (excl. grated or powdered and for processing) | 151 EUR/100 kg/net | CE |  |
| 04069085 | Kefalograviera and Kasseri, of a fat content by weight of ≤ 40 % and a water content, by weight, of non-fatty matter of > 47 % but ≤ 72 % (excl. grated or powdered and for processing) | 151 EUR/100 kg/net | CE |  |
| 04069086 | Cheese, of a fat content by weight of ≤ 40 % and a water content, by weight, of non-fatty matter of > 47 % but ≤ 52 %, n.e.s. | 151 EUR/100 kg/net | CE |  |
| 04069087 | Cheese, of a fat content by weight of ≤ 40 % and a water content, by weight, of non-fatty matter of > 52 % but ≤ 62 %, n.e.s. | 151 EUR/100 kg/net | CE |  |
| 04069088 | Cheese, of a fat content by weight of ≤ 40 % and a water content, by weight, of non-fatty matter of > 62 % but ≤ 72 %, n.e.s. | 151 EUR/100 kg/net | CE |  |
| 04069093 | Cheese, of a fat content by weight of ≤ 40 % and a water content, by weight, of non-fatty matter of > 72 %, n.e.s. | 185,2 EUR/   100 kg/net | CE |  |
| 04069099 | Cheese of a fat content by weight of > 40 %, n.e.s. | 221,2 EUR/   100 kg/net | CE |  |
| 04071100 | Fertilised eggs for incubation, of domestic fowls | 35 EUR/1 000 p/st | 4 |  |
| 04071911 | Fertilised eggs for incubation, of domestic turkeys or domestic geese | 105 EUR/1 000 p/st | 4 |  |
| 04071919 | Fertilised poultry eggs for incubation (excl. of turkeys, geese and fowls) | 35 EUR/1 000 p/st | 4 |  |
| 04071990 | Fertilised birds' eggs for incubation (excl. of poultry) | 7,7 | 0 |  |
| 04072100 | Fresh eggs of domestic fowls, in shell (excl. fertilised for incubation) | 30,4 EUR/100 kg/net | 4-EG |  |
| 04072910 | Fresh poultry eggs, in shell (excl. of fowls, and fertilised for incubation) | 30,4 EUR/100 kg/net | 4 |  |
| 04072990 | Fresh birds' eggs, in shell (excl. of poultry, and fertilised for incubation) | 7,7 | 4 |  |
| 04079010 | Poultry eggs, in shell, preserved or cooked | 30,4 EUR/100 kg/net | 4-EG |  |
| 04079090 | Birds' eggs, in shell, preserved or cooked (excl. of poultry) | 7,7 | 4 |  |
| 04081120 | Egg yolks, dried, not suitable for human consumption, whether or not containing added sugar or other sweetening matter | Free | 0 |  |
| 04081180 | Egg yolks, dried, for human consumption, whether or not containing added sugar or other sweetening matter | 142,3 EUR/   100 kg/net | EG1 |  |
| 04081920 | Egg yolks, fresh, cooked by steaming or boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter, unsuitable for human consumption (excl. dried) | Free | 0 |  |
| 04081981 | Egg yolks, liquid, suitable for human consumption, whether or not containing added sugar or other sweetening matter | 62 EUR/100 kg/net | EG1 |  |
| 04081989 | Egg yolks (other than liquid), frozen or otherwise preserved, suitable for human consumption, whether or not containing added sugar or other sweetening matter (excl. dried) | 66,3 EUR/100 kg/net | EG1 |  |
| 04089120 | Dried birds' eggs, not in shell, whether or not containing added sugar or other sweetening matter, not suitable for human consumption (excl. egg yolks) | Free | 0 |  |
| 04089180 | Dried birds' eggs, not in shell, whether or not containing added sugar or other sweetening matter, suitable for human consumption (excl. egg yolks) | 137,4 EUR/   100 kg/net | EG1 |  |
| 04089920 | Birds' eggs, not in shell, fresh, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter, not suitable for human consumption (excl. dried and egg yolks) | Free | 0 |  |
| 04089980 | Birds' eggs, not in shell, fresh, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter, suitable for human consumption (excl. dried and egg yolks) | 35,3 EUR/100 kg/net | EG1 |  |
| 04090000 | Natural honey | 17,3 | HY |  |
| 04100000 | Turtles' eggs, birds' nests and other edible products of animal origin, n.e.s. | 7,7 | 4 |  |
| 05010000 | Human hair, unworked, whether or not washed or scoured; waste of human hair | Free | 0 |  |
| 05021000 | Pigs', hogs' or boars' bristles and waste of such bristles | Free | 0 |  |
| 05029000 | Badger and other brush making hair and waste thereof | Free | 0 |  |
| 05040000 | Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked | Free | 0 |  |
| 05051010 | Raw feathers used for stuffing and down, whether or not de-dusted, disinfected or simply cleaned | Free | 0 |  |
| 05051090 | Feathers used for stuffing and down, thoroughly cleaned and treated for preservation | Free | 0 |  |
| 05059000 | Skins and other parts of birds, with their feathers or down, feathers and parts of feathers, whether or not with trimmed edges, not further worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathers (ex cl. feathers used for stuffing and down) | Free | 0 |  |
| 05061000 | Ossein and bones treated with acid | Free | 0 |  |
| 05069000 | Bones and horn-cores and their powder and waste, unworked, defatted, degelatinised or simply prepared (excl. ossein and bones treated with acid and cut to shape) | Free | 0 |  |
| 05071000 | Ivory, unworked or simply prepared, its powder and waste (excl. cut to shape) | Free | 0 |  |
| 05079000 | Tortoiseshell, whalebone and whalebone hair, horns, antlers, hooves, nails, claws and beaks, unworked or simply prepared, their powder and waste (excl. cut to shape and ivory) | Free | 0 |  |
| 05080000 | Coral and similar materials, shells of molluscs, crustaceans or echinoderms, cuttle-bone, powder and waste thereof, unworked or simply prepared but not otherwise worked or cut to shape | Free | 0 |  |
| 05100000 | Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise provisionally preserved | Free | 0 |  |
| 05111000 | Bovine semen | Free | 0 |  |
| 05119110 | Fish waste | Free | 0 |  |
| 05119190 | Products of fish or crustaceans, molluscs or other aquatic invertebrates (excl. fish waste); dead fish, crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption | Free | 0 |  |
| 05119910 | Sinews or tendons of animal origin, parings and similar waste of raw hides or skins | Free | 0 |  |
| 05119931 | Raw natural sponges of animal origin | Free | 0 |  |
| 05119939 | Natural sponges of animal origin (excl. raw) | 5,1 | 0 |  |
| 05119985 | Animal products, n.e.s.; dead animals, unfit for human consumption (excl. fish, crustaceans, molluscs and other aquatic invertebrates) | Free | 0 |  |
| 06011010 | Dormant hyacinth bulbs | 5,1 | 4 |  |
| 06011020 | Dormant narcissi bulbs | 5,1 | 4 |  |
| 06011030 | Dormant tulip bulbs | 5,1 | 4 |  |
| 06011040 | Dormant gladioli bulbs | 5,1 | 4 |  |
| 06011090 | Dormant bulbs, tubers, tuberous roots, corms, crowns and rhizomes (excl. those used for human consumption, hyacinth, narcissi, tulip, gladioli and chicory plants and roots) | 5,1 | 4 |  |
| 06012010 | Chicory plants and roots (excl. chicory roots of the variety cichorium intybus sativum) | Free | 0 |  |
| 06012030 | Orchid, hyacinth, narcissi and tulip bulbs, in growth or in flower | 9,6 | 4 |  |
| 06012090 | Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, in growth or in flower (excl. those used for human consumption, orchids, hyacinths, narcissi, tulips and chicory plants and roots) | 6,4 | 4 |  |
| 06021010 | Unrooted vine cuttings and slips | Free | 0 |  |
| 06021090 | Unrooted cuttings and slips (excl. vines) | 4 | 0 |  |
| 06022010 | Vine slips, grafted or rooted | Free | 0 |  |
| 06022090 | Trees, shrubs and bushes, grafted or not, of kinds which bear edible fruit or nuts (excl. vine slips) | 8,3 | 4 |  |
| 06023000 | Rhododendrons and azaleas, grafted or not | 8,3 | 4 |  |
| 06024000 | Roses, whether or not grafted | 8,3 | 4 |  |
| 06029010 | Mushroom spawn | 8,3 | 4 |  |
| 06029020 | Pineapple plants | Free | 0 |  |
| 06029030 | Vegetable and strawberry plants | 8,3 | 4 |  |
| 06029041 | Live forest trees | 8,3 | 4 |  |
| 06029045 | Outdoor rooted cuttings and young plants of trees, shrubs and bushes (excl. fruit, nut and forest trees) | 6,5 | 4 |  |
| 06029049 | Outdoor trees, shrubs and bushes, incl. their roots (excl. cuttings, slips and young plants, and fruit, nut and forest trees) | 8,3 | 4 |  |
| 06029050 | Live outdoor plants, incl. their roots (excl. bulbs, tubers, tuberous roots, corms, crowns and rhizomes, incl. chicory plants and roots, unrooted cuttings, slips, rhododendrons, azaleas, roses, mushroom spawn, pineapple plants, vegetable and strawberry plants, trees, shrubs and bushes) | 8,3 | 4 |  |
| 06029070 | Indoor rooted cuttings and young plants (excl. cacti) | 6,5 | 4 |  |
| 06029091 | Indoor flowering plants with buds or flowers (excl. cacti) | 6,5 | 4 |  |
| 06029099 | Live indoor plants and cacti (excl. rooted cuttings, young plants and flowering plants with buds or flowers) | 6,5 | 4 |  |
| 06031100 | Fresh cut roses and buds, of a kind suitable for bouquets or for ornamental purposes | From 1 January    to 31 May : 8,5 ;    from 1 June    to 31 October : 12 ;    from 1 November   to 31 December: 8,5) | 7 |  |
| 06031200 | Fresh cut carnations and buds, of a kind suitable for bouquets or for ornamental purposes | From 1 January    to 31 May : 8,5 ;    from 1 June    to 31 October : 12 ;    from 1 November   to 31 December: 8,5) | 7 |  |
| 06031300 | Fresh cut orchids and buds, of a kind suitable for bouquets or for ornamental purposes | From 1 January    to 31 May : 8,5 ;    from 1 June    to 31 October : 12 ;    from 1 November   to 31 December: 8,5) | 7 |  |
| 06031400 | Fresh cut chrysanthemums and buds, of a kind suitable for bouquets or for ornamental purposes | From 1 January    to 31 May : 8,5 ;    from 1 June    to 31 October : 12 ;    from 1 November   to 31 December: 8,5) | 7 |  |
| 06031500 | Fresh cut lilies "Lilium spp." and buds, of a kind suitable for bouquets or for ornamental purposes | From 1 January    to 31 May : 8,5 ;    from 1 June    to 31 October : 12 ;    from 1 November   to 31 December: 8,5) | 7 |  |
| 06031910 | Fresh cut gladioli and buds, of a kind suitable for bouquets or for ornamental purposes | From 1 January    to 31 May : 8,5 ;    from 1 June    to 31 October : 12 ;    from 1 November   to 31 December: 8,5) | 7 |  |
| 06031980 | Fresh cut flowers and buds, of a kind suitable for bouquets or for ornamental purposes (excl. roses, carnations, orchids, gladioli, chrysanthemums and lilies) | From 1 January    to 31 May : 8,5 ;    from 1 June    to 31 October : 12 ;    from 1 November   to 31 December: 8,5) | 7 |  |
| 06039000 | Dried, dyed, bleached, impregnated or otherwise prepared cut flowers and buds, of a kind suitable for bouquets or for ornamental purposes | 10 | 4 |  |
| 06042011 | Reindeer moss, suitable for bouquets or ornamental purposes, fresh | Free | 0 |  |
| 06042019 | Mosses and lichens, suitable for bouquets or ornamental purposes, fresh (excl. reindeer moss) | 5 | 4 |  |
| 06042020 | Fresh Christmas trees | 2,5 | 0 |  |
| 06042040 | Fresh conifer branches, suitable for bouquets or ornamental purposes | 2,5 | 0 |  |
| 06042090 | Foliage, branches and other parts of plants, without flowers or flower buds, and grasses, fresh, suitable for bouquets or ornamental purposes (excl. Christmas trees and conifer branches) | 2 | 0 |  |
| 06049011 | Reindeer moss, suitable for bouquets or ornamental purposes, dried, dyed, bleached, impregnated or otherwise prepared | Free | 0 |  |
| 06049019 | Mosses and lichens, suitable for bouquets or ornamental purposes, dried, dyed, bleached, impregnated or otherwise prepared (excl. reindeer moss) | 5 | 4 |  |
| 06049091 | Foliage, branches and other parts of plants, without flowers or flower buds, and grasses, suitable for bouquets or ornamental purposes, dried | Free | 0 |  |
| 06049099 | Foliage, branches and other parts of plants, without flowers or buds, and grasses, suitable for bouquets or for ornamental purposes, dyed, bleached, impregnated or otherwise prepared (excl. dried) | 10,9 | 7 |  |
| 07011000 | Seed potatoes | 4,5 | 0 |  |
| 07019010 | Potatoes for manufacture of starch, fresh or chilled | 5,8 | 4 |  |
| 07019050 | Fresh or chilled new potatoes from 1 January to 30 June | From 1 January    to 15 May: 9,6 ;    from 16 May    to 30 June: 13,4 | 7 |  |
| 07019090 | Potatoes, fresh or chilled (excl. new potatoes from 1 January to 30 June, seed potatoes and potatoes for manufacture of starch) | 11,5 | 7 |  |
| 07020000 | Tomatoes, fresh or chilled | See Annex 2 of Commission Implementation Regulation No 927/2012 of 9 October 2012 | 7/EP |  |
| 07031011 | Onion sets, fresh or chilled | 9,6 | 4 |  |
| 07031019 | Onions, fresh or chilled (excl. sets) | 9,6 | 8 |  |
| 07031090 | Shallots, fresh or chilled | 9,6 | 4 |  |
| 07032000 | Garlic, fresh or chilled | 9,6 + 120 EUR/   100 kg/net | GC |  |
| 07039000 | Leeks and other alliaceous vegetables, fresh or chilled (excl. onions, shallots and garlic) | 10,4 | 7 |  |
| 07041000 | Fresh or chilled cauliflowers and headed broccoli | From 1 January    to 14 April : 9,6;    from 15 April to    30 November: 13,6;    from 1 to 31 December: 9,6 | 7 |  |
| 07042000 | Brussels sprouts, fresh or chilled | 12 | 7 |  |
| 07049010 | White and red cabbages, fresh or chilled | 12 MIN 0,4 EUR/   100 kg/net | 7 |  |
| 07049090 | Kohlrabi, kale and similar edible brassicas, fresh or chilled (excl. cauliflowers, headed broccoli, Brussels sprouts, white and red cabbages) | 12 | 7 |  |
| 07051100 | Fresh or chilled cabbage lettuce | From 1 January    to 31 March: 10,4; from 1 April    to 30 November: 12; from 1 to 31 December: 10,4 | 7 |  |
| 07051900 | Fresh or chilled lettuce (excl. cabbage lettuce) | 10,4 | 7 |  |
| 07052100 | Fresh or chilled witloof chicory | 10,4 | 7 |  |
| 07052900 | Fresh or chilled chicory (excl. witloof chicory) | 10,4 | 7 |  |
| 07061000 | Fresh or chilled carrots and turnips | 13,6 | 7 |  |
| 07069010 | Fresh or chilled celeriac "rooted celery or German celery" | From 1 January    to 30 April : 13,6; from 1 May to    30 September: 10,4; from 1 October to   31 December: 13,6 | 7 |  |
| 07069030 | Fresh or chilled horse-radish "Cochlearia armoracia" | 12 | 7 |  |
| 07069090 | Fresh or chilled salad beetroot, salsify, radishes and similar edible roots (excl. carrots, turnips, celeriac and horse-radish) | 13,6 | 7 |  |
| 07070005 | Cucumbers, fresh or chilled | See Annex 2 of Commission Implementation Regulation No 927/2012 of 9 October 2012 | 10/EP |  |
| 07070090 | Fresh or chilled gherkins | 12,8 | 7 |  |
| 07081000 | Fresh or chilled peas "Pisum sativum", shelled or unshelled | From 1 January    to 31 May: 8;    from 1 June    to 31 August: 13,6;    from 1 September   to 31 December: 8 | 7 |  |
| 07082000 | Fresh or chilled beans "Vigna spp., Phaseolus spp.", shelled or unshelled | From 1 January    to 30 June: 10,4;    from 1 July    to 30 September: 13,6;    from 1 October   to 31 December: 10,4 | 7 |  |
| 07089000 | Fresh or chilled leguminous vegetables, shelled or unshelled (excl. peas "Pisum sativum" and beans "Vigna spp., Phaseolus spp.") | 11,2 | 7 |  |
| 07092000 | Fresh or chilled asparagus | 10,2 | 7 |  |
| 07093000 | Fresh or chilled aubergines "eggplants" | 12,8 | 7 |  |
| 07094000 | Fresh or chilled celery (excl. celeriac) | 12,8 | 7 |  |
| 07095100 | Fresh or chilled mushrooms of the genus "Agaricus" | 12,8 | 7 |  |
| 07095910 | Fresh or chilled chanterelles | 3,2 | 0 |  |
| 07095930 | Fresh or chilled flap mushrooms | 5,6 | 4 |  |
| 07095950 | Fresh or chilled truffles | 6,4 | 4 |  |
| 07095990 | Fresh or chilled edible mushrooms (excl. chanterelles, flap mushrooms, mushrooms of the genus "Agaricus" and truffles) | 6,4 | 4 |  |
| 07096010 | Fresh or chilled sweet peppers | 7,2 | 4 |  |
| 07096091 | Fresh or chilled fruits of genus Capsicum for industrial manufacture of capsicin or capsicum oleoresin dyes | Free | 0 |  |
| 07096095 | Fresh or chilled fruits of genus Capsicum or Pimenta for industrial manufacture of essential oils or resinoids | Free | 0 |  |
| 07096099 | Fresh or chilled fruits of genus Capsicum or Pimenta (excl. for industrial manufacture of capsicin or capsicum oleoresin dyes, for industrial manufacture of essential oils or resinoids, and sweet peppers) | 6,4 | 4 |  |
| 07097000 | Fresh or chilled spinach, New Zealand spinach and orache spinach | 10,4 | 7 |  |
| 07099100 | Fresh or chilled globe artichokes | See Annex 2 of Commission Implementation Regulation No 927/2012 of 9 October 2012 | 7/EP |  |
| 07099210 | Fresh or chilled olives (excl. for oil production) | 4,5 | 0 |  |
| 07099290 | Fresh or chilled olives for oil production | 13,1 EUR/100 kg/net | 10 |  |
| 07099310 | Fresh or chilled courgettes | See Annex 2 of Commission Implementation Regulation No 927/2012 of 9 October 2012 | 0/EP |  |
| 07099390 | Fresh or chilled pumpkins, squash and gourds "Cucurbita spp." (excl. courgettes) | 12,8 | 7 |  |
| 07099910 | Fresh or chilled salad vegetables (excl. lettuce and chicory) | 10,4 | 7 |  |
| 07099920 | Fresh or chilled chard "white beet" and cardoons | 10,4 | 7 |  |
| 07099940 | Fresh or chilled capers | 5,6 | 4 |  |
| 07099950 | Fresh or chilled fennel | 8 | 4 |  |
| 07099960 | Fresh or chilled sweetcorn | 9,4 EUR/100 kg/net | 10 |  |
| 07099990 | Fresh or chilled vegetables n.e.s. | 12,8 | 7 |  |
| 07101000 | Potatoes, uncooked or cooked by steaming or by boiling in water, frozen | 14,4 | 7 |  |
| 07102100 | Shelled or unshelled peas "Pisum sativum", uncooked or cooked by steaming or by boiling in water, frozen | 14,4 | 7 |  |
| 07102200 | Shelled or unshelled beans "Vigna spp., Phaseolus spp.", uncooked or cooked by steaming or by boiling in water, frozen | 14,4 | 7 |  |
| 07102900 | Leguminous vegetables, shelled or unshelled, uncooked or cooked by steaming or by boiling in water, frozen (excl. peas and beans) | 14,4 | 7 |  |
| 07103000 | Spinach, New Zealand spinach and orache spinach, uncooked or cooked by steaming or by boiling in water, frozen | 14,4 | 7 |  |
| 07104000 | Sweetcorn, uncooked or cooked by steaming or by boiling in water, frozen | 5,1 + 9,4 EUR/   100 kg/net | 10 |  |
| 07108010 | Olives, uncooked or cooked by steaming or by boiling in water, frozen | 15,2 | 10 |  |
| 07108051 | Sweet peppers, uncooked or cooked by steaming or by boiling in water, frozen | 14,4 | 7 |  |
| 07108059 | Fruits of genus Capsicum or Pimenta, uncooked or cooked by steaming or by boiling in water, frozen (excl. sweet peppers) | 6,4 | 4 |  |
| 07108061 | Frozen mushrooms of the genus Agaricus, uncooked or cooked by steaming or by boiling in water | 14,4 | 7 |  |
| 07108069 | Frozen mushrooms, uncooked or cooked by steaming or by boiling in water (excl. of the genus Agaricus) | 14,4 | 7 |  |
| 07108070 | Tomatoes, uncooked or cooked by steaming or by boiling in water, frozen | 14,4 | 7 |  |
| 07108080 | Artichokes, uncooked or cooked by steaming or by boiling in water, frozen | 14,4 | 7 |  |
| 07108085 | Asparagus, whether or not cooked by boiling in water or by steaming, frozen | 14,4 | 7 |  |
| 07108095 | Vegetables, whether or not cooked by boiling in water or by steaming, frozen (excl. potatoes, leguminous vegetables, spinach, New Zealand spinach, orache spinach, sweetcorn, olives, fruits of the genus Capsicum or of the genus Pimenta, mushrooms, tomatoes, globe artichokes and asparagus) | 14,4 | 7 |  |
| 07109000 | Mixtures of vegetables, uncooked or cooked by steaming or by boiling in water, frozen | 14,4 | 7 |  |
| 07112010 | Olives provisionally preserved, e.g. by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions, but unsuitable in that state for immediate consumption (excl. for oil production) | 6,4 | 4 |  |
| 07112090 | Olives provisionally preserved, e.g. by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions, but unsuitable in that state for immediate consumption, for oil production | 13,1 EUR/100 kg/net | 10 |  |
| 07114000 | Cucumbers and gherkins provisionally preserved, e.g. by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions, but unsuitable in that state for immediate consumption | 12 | 7 |  |
| 07115100 | Mushrooms of the genus "Agaricus", provisionally preserved, e.g., by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions, but unsuitable in that state for immediate consumption | 9,6 + 191 EUR/   100 kg/net eda | 7 |  |
| 07115900 | Mushrooms and truffles, provisionally preserved, e.g., by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions, but unsuitable in that state for immediate consumption (excl. mushrooms of the genus "Agaricus") | 9,6 | 4 |  |
| 07119010 | Fruits of genus Capsicum or Pimenta provisionally preserved, e.g. by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions, but unsuitable in that state for immediate consumption (excl. sweet pepper) | 6,4 | 4 |  |
| 07119030 | Sweetcorn provisionally preserved, e.g. by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions, but unsuitable in that state for immediate consumption | 5,1 + 9,4 EUR/   100 kg/net | 10 |  |
| 07119050 | Onions provisionally preserved, e.g. by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions, but unsuitable in that state for immediate consumption | 7,2 | 4 |  |
| 07119070 | Capers provisionally preserved, e.g. by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions, but unsuitable in that state for immediate consumption | 4,8 | 0 |  |
| 07119080 | Vegetables provisionally preserved, e.g., by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions, but unsuitable in that state for immediate consumption (excl. olives, capers, cucumbers and gherkins, mushrooms, truffles, fruits of the genus capsicum or of the genus pimenta, other than sweet peppers, sweetcorn, onions and mixtures of vegetables) | 9,6 | 4 |  |
| 07119090 | Mixture of vegetables provisionally preserved, e.g. by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions, but unsuitable in that state for immediate consumption | 12 | 7 |  |
| 07122000 | Dried onions, whole, cut, sliced, broken or in powder, but not further prepared | 12,8 | 7 |  |
| 07123100 | Dried mushrooms of the genus "Agaricus", whole, cut, sliced, broken or in powder, but not further prepared | 12,8 | 7 |  |
| 07123200 | Dried wood ears "Auricularia spp.", whole, cut, sliced, broken or in powder, but not further prepared | 12,8 | 7 |  |
| 07123300 | Dried jelly fungi "Tremella spp.", whole, cut, sliced, broken or in powder, but not further prepared | 12,8 | 7 |  |
| 07123900 | Dried mushrooms and truffles, whole, cut, sliced, broken or in powder, but not further prepared (excl. mushrooms of the genus "Agaricus", wood ears "Auricularia spp." and jelly fungi "Tremella spp.") | 12,8 | 7 |  |
| 07129005 | Dried potatoes, whether or not cut or sliced, but not further prepared | 10,2 | 7 |  |
| 07129011 | Dried sweetcorn, hybrid, for sowing | Free | 0 |  |
| 07129019 | Dried sweetcorn "Zea mays var. saccharata", whether or nor cut or sliced, but not further prepared (excl. hybrids for sowing) | 9,4 EUR/100 kg/net | 7 |  |
| 07129030 | Dried tomatoes, whole, cut, sliced, broken or in powder, but not further prepared | 12,8 | 7 |  |
| 07129050 | Dried carrots, whole, cut, sliced, broken or in powder, but not further prepared | 12,8 | 7 |  |
| 07129090 | Dried vegetables and mixtures of vegetables, whole, cut, sliced, broken or in powder, but not further prepared (excl. potatoes, onions, mushrooms, truffles, sweetcorn, tomatoes and carrots) | 12,8 | 7 |  |
| 07131010 | Peas, "Pisum sativum", dried and shelled, for sowing | Free | 0 |  |
| 07131090 | Peas, "Pisum sativum", dried and shelled, whether or not skinned or split (excl. peas for sowing) | Free | 0 |  |
| 07132000 | Dried, shelled chickpeas "garbanzos", whether or not skinned or split | Free | 0 |  |
| 07133100 | Dried, shelled beans of species "Vigna mungo [L.] Hepper or Vigna radiata [L.] Wilczek", whether or not skinned or split | Free | 0 |  |
| 07133200 | Dried, shelled small red "Adzuki" beans "Phaseolus or Vigna angularis", whether or not skinned or split | Free | 0 |  |
| 07133310 | Dried, shelled kidney beans "Phaseolus vulgaris", for sowing | Free | 0 |  |
| 07133390 | Dried, shelled kidney beans "Phaseolus vulgaris", whether or not skinned or split (excl. for sowing) | Free | 0 |  |
| 07133400 | Dried, shelled bambara beans "Vigna subterranea or Voandzeia subterranea", whether or not skinned or split | Free | 0 |  |
| 07133500 | Dried, shelled cow peas "Vigna unguiculata", whether or not skinned or split | Free | 0 |  |
| 07133900 | Dried, shelled beans "Vigna and Phaseolus", whether or not skinned or split (excl. beans of species "Vigna mungo [L.] Hepper or Vigna radiata [L.] Wilczek", small red "Adzuki" beans, kidney beans, Bambara beans and cow peas) | Free | 0 |  |
| 07134000 | Dried, shelled lentils, whether or not skinned or split | Free | 0 |  |
| 07135000 | Dried, shelled broad beans "Vicia faba var. major" and horse beans "Vicia faba var. equina and Vicia faba var. minor", whether or not skinned or split | 3,2 | 0 |  |
| 07136000 | Dried, shelled pigeon peas "Cajanus cajan", whether or not skinned or split | 3,2 | 0 |  |
| 07139000 | Dried, shelled leguminous vegetables, whether or not skinned or split (excl. peas, chickpeas, beans, lentils, broad beans, horse beans and pigeon peas) | 3,2 | 0 |  |
| 07141000 | Fresh, chilled, frozen or dried roots and tubers of manioc "cassava", whether or not sliced or in the form of pellets | 9,5 EUR/100 kg/net | 10 |  |
| 07142010 | Sweet potatoes, fresh, whole, for human consumption | 3,8 | 0 |  |
| 07142090 | Sweet potatoes, fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets (excl. fresh whole sweet potatoes used for human consumption) | 6,4 EUR/100 kg/net | 10 |  |
| 07143000 | Yams "Dioscorea spp.", fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets | 9,5 EUR/100 kg/net | 10 |  |
| 07144000 | Taro "Colocasia spp.", fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets | 9,5 EUR/100 kg/net | 10 |  |
| 07145000 | Yautia "Xanthosoma spp.", fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets | 9,5 EUR/100 kg/net | 10 |  |
| 07149020 | Arrowroot, salep and similar roots and tubers with high starch content, fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets (excl. manioc "cassava", sweet potatoes, yams, taro and yautia) | 9,5 EUR/100 kg/net | 10 |  |
| 07149090 | Jerusalem artichokes and similar roots and tubers with high inulin content, fresh, chilled, frozen or dried, even sliced or in the form of pellets, and sago pith (excl. manioc, arrowroot, salep, sweet potatoes, yams, taro and yautia) | 3,8 | 0 |  |
| 08011100 | Desiccated coconuts | Free | 0 |  |
| 08011200 | Fresh coconuts in the inner shell "endocarp" | Free | 0 |  |
| 08011900 | Fresh coconuts, whether or not shelled or peeled (excl. in the inner shell "endocarp") | Free | 0 |  |
| 08012100 | Fresh or dried brazil nuts, in shell | Free | 0 |  |
| 08012200 | Fresh or dried brazil nuts, shelled | Free | 0 |  |
| 08013100 | Fresh or dried cashew nuts, in shell | Free | 0 |  |
| 08013200 | Fresh or dried cashew nuts, shelled | Free | 0 |  |
| 08021110 | Fresh or dried bitter almonds in shell | Free | 0 |  |
| 08021190 | Fresh or dried almonds in shell (excl. bitter) | 5,6 | 4 |  |
| 08021210 | Fresh or dried bitter almonds, shelled | Free | 0 |  |
| 08021290 | Fresh or dried almonds, shelled (excl. bitter) | 3,5 | 0 |  |
| 08022100 | Fresh or dried hazelnuts or filberts "Corylus spp.", in shell | 3,2 | 0 |  |
| 08022200 | Fresh or dried hazelnuts or filberts "Corylus spp.", shelled | 3,2 | 0 |  |
| 08023100 | Fresh or dried walnuts, in shell | 4 | 0 |  |
| 08023200 | Fresh or dried walnuts, shelled | 5,1 | 4 |  |
| 08024100 | Fresh or dried chestnuts "Castanea spp.", in shell | 5,6 | 4 |  |
| 08024200 | Fresh or dried chestnuts "Castanea spp.", shelled | 5,6 | 4 |  |
| 08025100 | Fresh or dried pistachios, in shell | 1,6 | 0 |  |
| 08025200 | Fresh or dried pistachios, shelled | 1,6 | 0 |  |
| 08026100 | Fresh or dried macadamia nuts, in shell | 2 | 0 |  |
| 08026200 | Fresh or dried macadamia nuts, shelled | 2 | 0 |  |
| 08027000 | Fresh or dried kola nuts "Cola spp.", whether or not shelled or peeled | Free | 0 |  |
| 08028000 | Fresh or dried areca nuts, whether or not shelled or peeled | Free | 0 |  |
| 08029010 | Fresh or dried pecans, whether or not shelled or peeled | Free | 0 |  |
| 08029050 | Pine nuts, fresh or dried, whether or not shelled or peeled | 3,2 | 0 |  |
| 08029085 | Nuts, fresh or dried, whether or not shelled or peeled (excl. coconuts, Brazil nuts, cashew nuts, almonds, hazelnuts, walnuts, chestnuts "Castania spp.", pistachios, pecans, areca "betel" nuts, cola nuts, pine nuts and macadamia nuts) | 3,2 | 0 |  |
| 08031010 | Plantains, fresh | 16 | 10 |  |
| 08031090 | Plantains, dried | 16 | 10 |  |
| 08039010 | Bananas, fresh (excl. plantains) | 136 EUR/1 000 kg/   net | BA | 75EUR/t at EIF |
| 08039090 | Bananas, dried (excl. plantains) | 16 | 10 |  |
| 08041000 | Fresh or dried dates | 7,7 | 4 |  |
| 08042010 | Fresh figs | 5,6 | 4 |  |
| 08042090 | Dried figs | 8 | 4 |  |
| 08043000 | Fresh or dried pineapples | 5,8 | 4 |  |
| 08044000 | Fresh or dried avocados | From 1 January    to 31 May : 4;    from 1 June    to 30 November: 5,1; from 1 to 31 December: 4 | 4 |  |
| 08045000 | Fresh or dried guavas, mangoes and mangosteens | Free | 0 |  |
| 08051020 | Fresh sweet oranges | See Annex 2 of Commission Implementation Regulation No 927/2012 of 9 October 2012 | 10 |  |
| 08051080 | Fresh or dried oranges (excl. fresh sweet oranges) | See Annex 2 of Commission Implementation Regulation No 927/2012 of 9 October 2012 | 10 |  |
| 08052010 | Fresh or dried clementines | See Annex 2 of Commission Implementation Regulation No 927/2012 of 9 October 2012 | 10 |  |
| 08052030 | Fresh or dried monreales and satsumas | See Annex 2 of Commission Implementation Regulation No 927/2012 of 9 October 2012 | 10 |  |
| 08052050 | Fresh or dried mandarins and wilkings | See Annex 2 of Commission Implementation Regulation No 927/2012 of 9 October 2012 | 10 |  |
| 08052070 | Fresh or dried tangerines | See Annex 2 of Commission Implementation Regulation No 927/2012 of 9 October 2012 | 10 |  |
| 08052090 | Fresh or dried tangelos, ortaniques, malaquinas and similar citrus hybrids (excl. clementines, monreales, satsumas, mandarins, wilkings and tangerines) | See Annex 2 of Commission Implementation Regulation No 927/2012 of 9 October 2012 | 10 |  |
| 08054000 | Fresh or dried grapefruit | 1,5  % | 0 |  |
| 08055010 | Fresh or dried lemons "Citrus limon, Citrus limonum" | See Annex 2 of Commission Implementation Regulation No 927/2012 of 9 October 2012 | 7 |  |
| 08055090 | Fresh or dried limes "Citrus aurantifolia, Citrus latifolia" | 12,8 | 7 |  |
| 08059000 | Fresh or dried citrus fruit (excl. oranges, lemons "Citrus limon, Citrus limonum", limes "Citrus aurantifolia, Citrus latifolia", grapefruit, mandarins, incl. tangerines and satsumas, clementines, wilkings and similar citrus hybrids) | 12,8 | 7 |  |
| 08061010 | Fresh table grapes | See Annex 2 of Commission Implementation Regulation No 927/2012 of 9 October 2012 | 0/EP |  |
| 08061090 | Fresh grapes (excl. table grapes) | From 1 January    to 14 July : 14,4;    from 15 July    to 31 October: 17,6;     from 1 November    to 31 December: 14,4 | 10 |  |
| 08062010 | Currants | 2,4 | 0 |  |
| 08062030 | Sultanas | 2,4 | 0 |  |
| 08062090 | Dried grapes (excl. currants and sultanas) | 2,4 | 0 |  |
| 08071100 | Fresh watermelons | 8,8 | 7 |  |
| 08071900 | Fresh melons (excl. watermelons) | 8,8 | 7 |  |
| 08072000 | Fresh pawpaws "papayas" | Free | 0 |  |
| 08081010 | Fresh cider apples, in bulk, from 16 September to 15 December | 7,2    MIN 0,36 EUR/   100 kg/net | 10 |  |
| 08081080 | Fresh apples (excl. cider apples, in bulk, from 16 September to 15 December) | See Annex 2 of Commission Implementation Regulation No 927/2012 of 9 October 2012 | 0/EP |  |
| 08083010 | Fresh perry pears, in bulk, from 1 August to 31 December | 7,2    MIN 0,36 EUR/   100 kg/net | 10 |  |
| 08083090 | Fresh pears (excl. perry pears in bulk from 1 August to 31 December) | See Annex 2 of Commission Implementation Regulation No 927/2012 of 9 October 2012 | 0/EP |  |
| 08084000 | Fresh quinces | 7,2 | 4 |  |
| 08091000 | Fresh apricots | See Annex 2 of Commission Implementation Regulation No 927/2012 of 9 October 2012 | 10/EP |  |
| 08092100 | Fresh sour cherries "Prunus cerasus" | See Annex 2 of Commission Implementation Regulation No 927/2012 of 9 October 2012 | 7/EP |  |
| 08092900 | Fresh cherries (excl. sour cherries) | See Annex 2 of Commission Implementation Regulation No 927/2012 of 9 October 2012 | 0/EP |  |
| 08093010 | Fresh nectarines | See Annex 2 of Commission Implementation Regulation No 927/2012 of 9 October 2012 | 0/EP |  |
| 08093090 | Fresh peaches (excl. nectarines) | See Annex 2 of Commission Implementation Regulation No 927/2012 of 9 October 2012 | 0/EP |  |
| 08094005 | Fresh plums | See Annex 2 of Commission Implementation Regulation No 927/2012 of 9 October 2012 | 0/EP |  |
| 08094090 | Fresh sloes | 12 | 7 |  |
| 08101000 | Fresh strawberries | See remarks | 10 |  |
| 08102010 | Fresh raspberries | 8,8 | 7 |  |
| 08102090 | Fresh blackberries, mulberries and loganberries | 9,6 | 7 |  |
| 08103010 | Fresh blackcurrants | 8,8 | 7 |  |
| 08103030 | Fresh redcurrants | 8,8 | 7 |  |
| 08103090 | Fresh whitecurrants and gooseberries | 9,6 | 7 |  |
| 08104010 | Fresh cowberries, foxberries or mountain cranberries "fruit of the species Vaccinium vitis-idaea" | Free | 0 |  |
| 08104030 | Fresh fruit of species Vaccinium myrtillus | 3,2 | 0 |  |
| 08104050 | Fresh fruit of species Vaccinium macrocarpum and Vaccinium corymbosum | 3,2 | 0 |  |
| 08104090 | Fresh fruits of genus Vaccinium (excl. of species Vaccinium vitis-idaea, myrtillus, macrocarpum and corymbosum) | 9,6 | 4 |  |
| 08105000 | Fresh kiwifruit | See remarks | 0 |  |
| 08106000 | Fresh durians | 8,8 | 4 |  |
| 08107000 | Fresh persimmons | 8,8 | 4 |  |
| 08109020 | Fresh tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola and pitahaya | Free | 0 |  |
| 08109075 | Fresh fruit, edible not else specified | 8,8 | 4 |  |
| 08111011 | Strawberries, uncooked or cooked by steaming or boiling in water, sweetened, with sugar content of > 13 %, frozen | 20,8 + 8,4 EUR/   100 kg/net | 10 |  |
| 08111019 | Strawberries, uncooked or cooked by steaming or boiling in water, sweetened, with sugar content of ≤ 13 %, frozen | 20,8 | 10 |  |
| 08111090 | Strawberries, uncooked or cooked by steaming or boiling in water, unsweetened, frozen | 14,4 | 7 |  |
| 08112011 | Raspberries, blackberries, mulberries, loganberries, black, white or red currants and gooseberries, uncooked or cooked by steaming or boiling in water, sweetened, with sugar content of > 13 %, frozen | 20,8 + 8,4 EUR/   100 kg/net | 7 |  |
| 08112019 | Raspberries, blackberries, mulberries, loganberries, black, white or red currants and gooseberries, uncooked or cooked by steaming or boiling in water, sweetened, with sugar content of ≤ 13 %, frozen | 20,8 | 10 |  |
| 08112031 | Raspberries, uncooked or cooked by steaming or boiling in water, frozen, unsweetened | 14,4 | 7 |  |
| 08112039 | Black currants, uncooked or cooked by steaming or boiling in water, frozen, unsweetened | 14,4 | 7 |  |
| 08112051 | Red currants, uncooked or cooked by steaming or boiling in water, frozen, unsweetened | 12 | 7 |  |
| 08112059 | Blackberries and mulberries, uncooked or cooked by steaming or boiling in water, frozen, unsweetened | 12 | 7 |  |
| 08112090 | Loganberries, white currants and gooseberries, uncooked or cooked by steaming or boiling in water, frozen, unsweetened | 14,4 | 7 |  |
| 08119011 | Guavas, mangoes, mangosteens, papaws "papayas", tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola, pitahaya, coconuts, cashew nuts, brazil nuts, areca "betel" nuts, cola nuts and macadamia nuts, uncooked or cooked by steaming or boiling in water, frozen, containing added sugar or other sweetening matter, with a sugar content of > 13 % by weight | 13 + 5,3 EUR/   100 kg/net | 10 |  |
| 08119019 | Frozen fruit and nuts, edible, uncooked or cooked by steaming or boiling in water, containing added sugar or other sweetening matter, with a sugar content of > 13 % by weight (excl. strawberries, raspberries, blackberries, mulberries, loganberries, black, white or red currants, gooseberries, guavas, mangoes, mangosteens, papaws "papayas", tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola, pitahaya, coconuts, cashew nuts, brazil nuts, areca "betel" nuts, colanuts and macadamia nuts) | 20,8 + 8,4 EUR/   100 kg/net | 10 |  |
| 08119031 | Guavas, mangoes, mangosteens, papaws "papayas", tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola, pitahaya, coconuts, cashew nuts, brazil nuts, areca "betel" nuts, cola nuts and macadamia nuts, uncooked or cooked by steaming or boiling in water, frozen, containing added sugar or other sweetening matter, with a sugar content of ≤ 13 % by weight | 13 | 7 |  |
| 08119039 | Frozen fruit and nuts, edible, uncooked or cooked by steaming or boiling in water, containing added sugar or other sweetening matter, with a sugar content of ≤ 13 % by weight (excl. strawberries, raspberries, blackberries, mulberries, loganberries, black, white or red currants, gooseberries, guavas, mangoes, mangosteens, papaws "papayas", tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola, pitahaya, coconuts, cashew nuts, brazil nuts, areca "betel" nuts, colanuts and macadamia nuts) | 20,8 | 10 |  |
| 08119050 | Fruit of species vaccinium myrtillus, uncooked or cooked by steaming or boiling in water, frozen, unsweetened | 12 | 7 |  |
| 08119070 | Fruit of species vaccinium myrtilloides and vaccinium angustifolium, uncooked or cooked by steaming or boiling in water, frozen, unsweetened | 3,2 | 0 |  |
| 08119075 | Sour cherries "Prunus cerasus", whether or not boiled or steamed, frozen, not containing sugar or other sweetening matter | 14,4 | 7 |  |
| 08119080 | Cherries, whether or not boiled or steamed, frozen, not containing added sugar or other sweetening matter (excl. sour cherries "Prunus cerasus") | 14,4 | 7 |  |
| 08119085 | Guavas, mangoes, mangosteens, papaws "papayas", tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola, pitahaya, coconuts, cashew nuts, brazil nuts, areca "betel" nuts, cola nuts and macadamia nuts, uncooked or cooked by steaming or boiling in water, frozen, not containing added sugar or other sweetening matter | 9 | 4 |  |
| 08119095 | Frozen fruit and nuts, edible, uncooked or cooked by steaming or boiling in water, not containing added sugar or other sweetening matter (excl. strawberries, raspberries, blackberries, mulberries, loganberries, black, white or red currants, fruits of the Vaccinium myrtillus, Vaccinium myrtilloides and Vaccinium angustifolium, cherries, gooseberries, guavas, mangoes, mangosteens, papaws "papayas", tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola, pitahaya, coconuts, cashew nuts, brazil nuts, areca "betel" nuts, colanuts and macadamia nuts) | 14,4 | 7 |  |
| 08121000 | Cherries, provisionally preserved, e.g. by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions, but unsuitable in that state for immediate consumption | 8,8 | 4 |  |
| 08129025 | Apricots and oranges, provisionally preserved, e.g. by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions, but unsuitable in that state for immediate consumption | 12,8 | 7 |  |
| 08129030 | Pawpaws, provisionally preserved, e.g. by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions, but unsuitable in that state for immediate consumption | 2,3 | 0 |  |
| 08129040 | Fruit of species Vaccinium myrtillus, provisionally preserved, e.g. by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions, but unsuitable in that state for immediate consumption | 6,4 | 4 |  |
| 08129070 | Guavas, mangoes, mangosteens, tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola, pitahaya, coconuts, cashew nuts, brazil nuts, areca "betel" nuts, cola nuts and macadamia nuts, provisionally preserved, e.g. by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions, but unsuitable in that state for immediate consumption | 5,5 | 4 |  |
| 08129098 | Fruit and nuts, provisionally preserved, e.g. by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions, but unsuitable for immediate consumption (excl. cherries, apricots, oranges, papaws "papayas", fruit of the species Vaccinium myrtillus, guavas, mangoes, mangosteens, tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola, pitahaya, coconuts, cashew nuts, brazil nuts, areca "betel" nuts, cola-nuts and macadamia nuts) | 8,8 | 4 |  |
| 08131000 | Dried apricots | 5,6 | 4 |  |
| 08132000 | Dried prunes | 9,6 | 4 |  |
| 08133000 | Dried apples | 3,2 | 0 |  |
| 08134010 | Dried peaches, incl. nectarines | 5,6 | 4 |  |
| 08134030 | Dried pears | 6,4 | 4 |  |
| 08134050 | Dried pawpaws | 2 | 0 |  |
| 08134065 | Dried tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola and pitahaya | Free | 0 |  |
| 08134095 | Dried fruit, edible (excl. nuts, bananas, dates, figs, pineapples, avocados, guavas, mangoes, mangosteens, papaws "papayas", tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola, pitahaya, citrus fruit, grapes, apricots, plums, apples, pears and peaches, unmixed) | 2,4 | 0 |  |
| 08135012 | Mixtures of dried papaws "papayas", tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola and pitahaya, not containing prunes | 4 | 0 |  |
| 08135015 | Mixtures of dried fruit, not containing prunes (excl. mixtures of nuts, bananas, dates, figs, pineapples, avocados, guavas, mangoes, mangosteens, papaws "papayas", citrus fruit, grapes, tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion, fruit, carambola and pitahaya) | 6,4 | 4 |  |
| 08135019 | Mixtures of dried apricots, apples, peaches, incl. prunus persica nectarina and nectarines, pears, papaws "papayas" or other edible and dried fruit, containing prunes (excl. mixtures of edible nuts, bananas, dates, figs, pineapples, avocados, guavas, mangoes, mangosteens, citrus fruit and grapes) | 9,6 | 4 |  |
| 08135031 | Mixtures exclusively of dried coconuts, cashew nuts, brazil nuts, areca "betel" nuts, colanuts and macadamia nuts | 4 | 0 |  |
| 08135039 | Mixtures exclusively of edible and dried nuts of heading 0802 (excl. of coconuts, cashew nuts, brazil nuts, areca "betel" nuts, colanuts and macadamia nuts) | 6,4 | 4 |  |
| 08135091 | Mixtures of edible and dried nuts, bananas, dates, pineapples, avocados, guavas, mangoes, mangosteens, citrus fruit and grapes, not containing prunes or figs (excl. mixtures exclusively of nuts of heading 0801 and 0802) | 8 | 4 |  |
| 08135099 | Mixtures of edible and dried nuts, bananas, dates, figs, pineapples, avocados, guavas, mangoes, mangosteens, citrus fruit and grapes, containing prunes or figs | 9,6 | 4 |  |
| 08140000 | Peel of citrus fruit or melons, incl. watermelons, fresh, frozen, dried or provisionally preserved in brine, or in water with other additives | 1,6 | 0 |  |
| 09011100 | Coffee (excl. roasted and decaffeinated) | Free | 0 |  |
| 09011200 | Decaffeinated coffee (excl. roasted) | 8,3 | 4 |  |
| 09012100 | Roasted coffee (excl. decaffeinated) | 7,5 | 4 |  |
| 09012200 | Roasted, decaffeinated coffee | 9 | 4 |  |
| 09019010 | Coffee husks and skins | Free | 0 |  |
| 09019090 | Coffee substitutes containing coffee in any proportion | 11,5 | 7 |  |
| 09021000 | Green tea in immediate packings of ≤ 3 kg | 3,2 | 0 |  |
| 09022000 | Green tea in immediate packings of > 3 kg | Free | 0 |  |
| 09023000 | Black fermented tea and partly fermented tea, whether or not flavoured, in immediate packings of ≤ 3 kg | Free | 0 |  |
| 09024000 | Black fermented tea and partly fermented tea, whether or not flavoured, in immediate packings of > 3 kg | Free | 0 |  |
| 09030000 | Mate | Free | 0 |  |
| 09041100 | Pepper of the genus Piper, neither crushed nor ground | Free | 0 |  |
| 09041200 | Pepper of the genus Piper, crushed or ground | 4 | 0 |  |
| 09042110 | Dried sweet peppers (excl. crushed or ground) | 9,6 | 4 |  |
| 09042190 | Dried fruit of genus Capsicum or Pimenta, neither crushed nor ground (excl. sweet peppers) | Free | 0 |  |
| 09042200 | Fruits of the genus Capsicum or of the genus Pimenta, crushed or ground | 5 | 0 |  |
| 09051000 | Vanilla, neither crushed nor ground | 6 | 4 |  |
| 09052000 | Vanilla, crushed or ground | 6 | 4 |  |
| 09061100 | Cinnamon "Cinnamomum zeylanicum Blume" (excl. crushed and ground) | Free | 0 |  |
| 09061900 | Cinnamon and cinnamon-tree flowers (excl. cinnamon "Cinnamomum zeylanicum Blume" and crushed and ground cinnamon) | Free | 0 |  |
| 09062000 | Crushed or ground cinnamon and cinnamon-tree flowers | Free | 0 |  |
| 09071000 | Cloves, whole fruit, cloves and stems, neither crushed nor ground | 8 | 4 |  |
| 09072000 | Cloves, whole fruit, cloves and stems, crushed or ground | 8 | 4 |  |
| 09081100 | Nutmeg, neither crushed nor ground | Free | 0 |  |
| 09081200 | Nutmeg, crushed or ground | Free | 0 |  |
| 09082100 | Mace, neither crushed nor ground | Free | 0 |  |
| 09082200 | Mace, crushed or ground | Free | 0 |  |
| 09083100 | Cardamoms, neither crushed nor ground | Free | 0 |  |
| 09083200 | Cardamoms, crushed or ground | Free | 0 |  |
| 09092100 | Coriander seeds, neither crushed nor ground | Free | 0 |  |
| 09092200 | Coriander seeds, crushed or ground | Free | 0 |  |
| 09093100 | Cumin seeds, neither crushed nor ground | Free | 0 |  |
| 09093200 | Cumin seeds, crushed or ground | Free | 0 |  |
| 09096100 | Juniper berries and seeds of anise, badian, caraway or fennel, neither crushed nor ground | Free | 0 |  |
| 09096200 | Juniper berries and seeds of anise, badian, caraway or fennel, crushed or ground | Free | 0 |  |
| 09101100 | Ginger, neither crushed nor ground | Free | 0 |  |
| 09101200 | Ginger, crushed or ground | Free | 0 |  |
| 09102010 | Saffron (excl. crushed or ground) | Free | 0 |  |
| 09102090 | Crushed or ground saffron | 8,5 | 4 |  |
| 09103000 | Turmeric "curcuma" | Free | 0 |  |
| 09109105 | Curry | Free | 0 |  |
| 09109110 | Mixtures of different types of spices (excl. crushed or ground) | Free | 0 |  |
| 09109190 | Crushed or ground mixtures of different types of spices | 12,5 | 7 |  |
| 09109910 | Fenugreek seed | Free | 0 |  |
| 09109931 | Wild thyme "Thymus serpyllum" (excl. crushed or ground) | Free | 0 |  |
| 09109933 | Thyme (excl. crushed or ground and wild thyme) | 7 | 4 |  |
| 09109939 | Crushed or ground thyme | 8,5 | 4 |  |
| 09109950 | Bay leaves | 7 | 4 |  |
| 09109991 | Spices, neither crushed nor ground (excl. pepper of the genus Piper, fruit of the genus Capsicum or of the genus Pimenta, vanilla, cinnamon, cinnamontree flowers, cloves "wholefruit", clove stems, nutmeg, mace, cardamoms, seeds of anise, badian, fennel, coriander, cumin and caraway, and juniper berries, ginger, saffron, turmeric "curcuma", thyme, bay leaves, curry and seeds of fenugreek, and mixtures of various types of spices) | Free | 0 |  |
| 09109999 | Spices, crushed or ground (excl. pepper of the genus Piper, fruit of the genus Capsicum or of the genus Pimenta, vanilla, cinnamon, cinnamontree flowers, clove "wholefruit", clove stems, nutmeg, mace, cardamoms, seeds of anise, badian, fennel, coriander, fennel, coriander, cumin and caraway, and juniper berries, ginger, saffron, turmeric "curcuma", thyme, bay leaves, curry and seeds of fenugreek, and mixtures of various types of spices) | 12,5 | 7 |  |
| 10011100 | Durum wheat seed for sowing | 148 EUR/t | E |  |
| 10011900 | Durum wheat (excl. seed for sowing) | 148 EUR/t | E |  |
| 10019110 | Spelt seed for sowing | 12,8 | 7 |  |
| 10019120 | Seed of common wheat or meslin, for sowing | 95 EUR/t | 7 |  |
| 10019190 | Wheat seed for sowing (excl. durum, common wheat and spelt) | 95 EUR/t | 7 |  |
| 10019900 | Wheat and meslin (excl. seed for sowing, and durum wheat) | 95 EUR/t | E |  |
| 10021000 | Rye seed for sowing | 93 EUR/t | 7 |  |
| 10029000 | Rye (excl. seed for sowing) | 93 EUR/t | 7 |  |
| 10031000 | Barley seed for sowing | 93 EUR/t | 7 |  |
| 10039000 | Barley (excl. seed for sowing) | 93 EUR/t | 7 |  |
| 10041000 | Oats seed for sowing | 89 EUR/t | 10 |  |
| 10049000 | Oats (excl. seed for sowing) | 89 EUR/t | 7 |  |
| 10051013 | Three-cross hybrid maize seed for sowing | Free | 0 |  |
| 10051015 | Simple hybrid maize seed for sowing | Free | 0 |  |
| 10051018 | Hybrid maize seed for sowing (excl. three-cross and simple hybrid seed) | Free | 0 |  |
| 10051090 | Maize seed for sowing (excl. hybrid) | 94 EUR/t | ME |  |
| 10059000 | Maize (excl. seed for sowing) | 94 EUR/t | ME |  |
| 10061010 | Rice in husk for sowing | 7,7 | 4 |  |
| 10061021 | Round grain rice in husk, parboiled | 211 EUR/t | RE |  |
| 10061023 | Medium grain rice in husk, parboiled | 211 EUR/t | RE |  |
| 10061025 | Long grain rice in husk, length-width ratio > 2 but < 3, parboiled | 211 EUR/t | RE |  |
| 10061027 | Long grain rice in husk, length-width ratio ≥ 3, parboiled | 211 EUR/t | RE |  |
| 10061092 | Round grain rice in husk (excl. parboiled and that for sowing) | 211 EUR/t | RE |  |
| 10061094 | Medium grain rice in husk (excl. parboiled and that for sowing) | 211 EUR/t | RE |  |
| 10061096 | Long grain rice in husk, length-width ratio > 2 but < 3 (excl. parboiled and that for sowing) | 211 EUR/t | RE |  |
| 10061098 | Long grain rice in husk, length-width ratio ≥ 3 (excl. parboiled and that for sowing) | 211 EUR/t | RE |  |
| 10062011 | Round grain husked [brown] rice, parboiled | 65 EUR/t | RE |  |
| 10062013 | Medium grain husked [brown] rice, parboiled | 65 EUR/t | RE |  |
| 10062015 | Long grain husked [brown] rice, length-width ratio > 2 but < 3, parboiled | 65 EUR/t | RE |  |
| 10062017 | Long grain husked [brown] rice, length-width ratio ≥ 3, parboiled | 65 EUR/t | RE |  |
| 10062092 | Round grain husked [brown] rice (excl. parboiled) | 65 EUR/t | RE |  |
| 10062094 | Medium grain husked [brown] rice (excl. parboiled) | 65 EUR/t | RE |  |
| 10062096 | Long grain husked [brown] rice, length-width ratio > 2 but < 3 (excl. parboiled) | 65 EUR/t | RE |  |
| 10062098 | Long grain husked [brown] rice, length-width ratio ≥ 3 (excl. parboiled) | 65 EUR/t | RE |  |
| 10063021 | Semi‑milled round grain rice, parboiled | 175 EUR/t | RE |  |
| 10063023 | Semi‑milled medium grain rice, parboiled | 175 EUR/t | RE |  |
| 10063025 | Semi‑milled long grain rice, length-width ratio > 2 but < 3, parboiled | 175 EUR/t | RE |  |
| 10063027 | Semi‑milled long grain rice, length-width ratio ≥ 3, parboiled | 175 EUR/t | RE |  |
| 10063042 | Semi‑milled round grain rice (excl. parboiled) | 175 EUR/t | RE |  |
| 10063044 | Semi‑milled medium grain rice (excl. parboiled) | 175 EUR/t | RE |  |
| 10063046 | Semi‑milled long grain rice, length-width ratio > 2 but < 3 (excl. parboiled) | 175 EUR/t | RE |  |
| 10063048 | Semi‑milled long grain rice, length-width ratio ≥ 3 (excl. parboiled) | 175 EUR/t | RE |  |
| 10063061 | Wholly milled round grain rice, parboiled, whether or not polished or glazed | 175 EUR/t | RE |  |
| 10063063 | Wholly milled medium grain rice, parboiled, whether or not polished or glazed | 175 EUR/t | RE |  |
| 10063065 | Wholly milled long grain rice, length-width ratio > 2 but < 3, parboiled, whether or not polished or glazed | 175 EUR/t | RE |  |
| 10063067 | Wholly milled long grain rice, length-width ratio ≥ 3, parboiled, whether or not polished or glazed | 175 EUR/t | RE |  |
| 10063092 | Wholly milled round grain rice, whether or not polished or glazed (excl. parboiled) | 175 EUR/t | RE |  |
| 10063094 | Wholly milled medium grain rice, whether or not polished or glazed (excl. parboiled) | 175 EUR/t | RE |  |
| 10063096 | Wholly milled long grain rice, length-width > 2 but < 3, whether or not polished or glazed (excl. parboiled) | 175 EUR/t | RE |  |
| 10063098 | Wholly milled long grain rice, length-width ratio ≥ 3, whether or not polished or glazed (excl. parboiled) | 175 EUR/t | RE |  |
| 10064000 | Broken rice | 128 EUR/t | 7 |  |
| 10071010 | Hybrid grain sorghum, for sowing | 6,4 | 4 |  |
| 10071090 | Grain sorghum, for sowing (excl. hybrids) | 94 EUR/t | ME |  |
| 10079000 | Grain sorghum (excl. for sowing) | 94 EUR/t | ME |  |
| 10081000 | Buckwheat | 37 EUR/t | 4 |  |
| 10082100 | Millet seed for sowing (excl. grain sorghum) | 56 EUR/t | 7 |  |
| 10082900 | Millet (excl. grain sorghum, and seed for sowing) | 56 EUR/t | 4 |  |
| 10083000 | Canary seed | Free | 0 |  |
| 10084000 | Fonio "Digitaria spp." | 37 EUR/t | 7 |  |
| 10085000 | Quinoa "Chenopodium quinoa" | 37 EUR/t | 4 |  |
| 10086000 | Triticale | 93 EUR/t | 7 |  |
| 10089000 | Cereals (excl. wheat and meslin, rye, barley, oats, maize, rice, grain sorghum, buckwheat, millet, canary seeds, fonio, quinoa and triticale) | 37 EUR/t | 7 |  |
| 11010011 | Durum wheat flour | 172 EUR/t | 10 |  |
| 11010015 | Flour of common wheat and spelt | 172 EUR/t | 10 |  |
| 11010090 | Meslin flour | 172 EUR/t | 10 |  |
| 11022010 | Maize flour, with fat content of ≤ 1,5 % by weight | 173 EUR/t | 7 |  |
| 11022090 | Maize flour, with fat content of > 1,5 % by weight | 98 EUR/t | 7 |  |
| 11029010 | Barley flour | 171 EUR/t | 7 |  |
| 11029030 | Oat flour | 164 EUR/t | 7 |  |
| 11029050 | Rice flour | 138 EUR/t | 7 |  |
| 11029070 | Rye flour | 168 EUR/t | 7 |  |
| 11029090 | Cereal flours (excl. wheat, meslin, rye, maize, rice, barley and oat) | 98 EUR/t | 7 |  |
| 11031110 | Groats and meal, of durum wheat | 267 EUR/t | 7 |  |
| 11031190 | Common wheat and spelt groats and meal | 186 EUR/t | 7 |  |
| 11031310 | Groats and meal of maize, "corn", with a fat content, by weight, of ≤ 1,5 % | 173 EUR/t | 7 |  |
| 11031390 | Groats and meal of maize, "corn", with a fat content, by weight, of > 1,5 % | 98 EUR/t | 7 |  |
| 11031920 | Groats and meal of rye or barley | 171 EUR/t | 7 |  |
| 11031940 | Groats and meal of oats | 164 EUR/t | 7 |  |
| 11031950 | Rice groats and meal | 138 EUR/t | 7 |  |
| 11031990 | Groats and meal of cereals (excl. wheat, oats, maize, rice, rye and barley) | 98 EUR/t | 7 |  |
| 11032025 | Pellets of rye or barley | 171 EUR/t | 7 |  |
| 11032030 | Pellets of oats | 164 EUR/t | 7 |  |
| 11032040 | Maize pellets | 173 EUR/t | 7 |  |
| 11032050 | Rice pellets | 138 EUR/t | 7 |  |
| 11032060 | Wheat pellets | 175 EUR/t | 7 |  |
| 11032090 | Cereal pellets (excl. rye, barley, oats, maize, rice and wheat) | 98 EUR/t | 7 |  |
| 11041210 | Rolled oat grains | 93 EUR/t | 7 |  |
| 11041290 | Flaked oat grains | 182 EUR/t | 7 |  |
| 11041910 | Rolled or flaked wheat grains | 175 EUR/t | 7 |  |
| 11041930 | Rolled or flaked rye grains | 171 EUR/t | 7 |  |
| 11041950 | Rolled or flaked maize grains | 173 EUR/t | 50 % |  |
| 11041961 | Rolled barley grains | 97 EUR/t | 7 |  |
| 11041969 | Flaked barley grains | 189 EUR/t | 7 |  |
| 11041991 | Flaked rice grains | 234 EUR/t | 7 |  |
| 11041999 | Rolled or flaked cereal grains (excl. grains of oats, wheat, rye, maize and barley, and flaked rice) | 173 EUR/t | 7 |  |
| 11042240 | Hulled, even sliced or kibbled oat grains | 162 EUR/t | 7 |  |
| 11042250 | Pearled oat grains | 145 EUR/t | 7 |  |
| 11042295 | Sliced, kibbled or otherwise worked oat grains (excl. rolled, flaked, hulled, pearled, and pellets and flour) | 93 EUR/t | 7 |  |
| 11042340 | Hulled maize grains, even sliced or kibbled; pearled maize grains | 152 EUR/t | 7 |  |
| 11042398 | Sliced, kibbled or otherwise worked maize grains (excl. rolled, flaked, hulled, pearled, and pellets and flour) | 98 EUR/t | 7 |  |
| 11042904 | Hulled, even sliced or kibbled barley grains | 150 EUR/t | 7 |  |
| 11042905 | Pearled barley grains | 236 EUR/t | 7 |  |
| 11042908 | Sliced, kibbled or otherwise worked barley grains (excl. rolled, flaked, hulled, pearled, and pellets and flour) | 97 EUR/t | 7 |  |
| 11042917 | Hulled, even sliced or kibbled cereal grains (excl. rice, oats, maize and barley) | 129 EUR/t | 7 |  |
| 11042930 | Pearled cereal grains (excl. barley, oats, maize or rice) | 154 EUR/t | 7 |  |
| 11042951 | Cereal grains of wheat, not otherwise worked than kibbled | 99 EUR/t | 7 |  |
| 11042955 | Cereal grains of rye, not otherwise worked than kibbled | 97 EUR/t | 7 |  |
| 11042959 | Cereal grains, not otherwise worked than kibbled (other than barley, oats, maize, wheat and rye) | 98 EUR/t | 7 |  |
| 11042981 | Wheat grains, sliced, kibbled or otherwise worked (excl. rolled, flaked, flour, pellets, hulled, pearled, and not otherwise worked than kibbled) | 99 EUR/t | 7 |  |
| 11042985 | Rye grains, sliced, kibbled or otherwise worked (excl. rolled, flaked, flour, pellets, hulled, pearled, and not otherwise worked than kibbled) | 97 EUR/t | 7 |  |
| 11042989 | Cereal grains, sliced, kibbled or otherwise worked (excl. barley, oats, maize, wheat and rye, and rolled, flaked, flour, pellets, hulled, pearled, not otherwise worked than kibbled, and semi‑ or wholly milled rice and broken rice) | 98 EUR/t | 7 |  |
| 11043010 | Wheat germ, whole, rolled, flaked or ground | 76 EUR/t | 7 |  |
| 11043090 | Cereal germ, whole, rolled, flaked or ground (excl. wheat) | 75 EUR/t | 50 % |  |
| 11051000 | Flour, meal and powder of potatoes | 12,2 | 7 |  |
| 11052000 | Flakes, granules and pellets of potatoes | 12,2 | 7 |  |
| 11061000 | Flour, meal and powder of peas, beans, lentils and the other dried leguminous vegetables of heading 0713 | 7,7 | 4 |  |
| 11062010 | Denatured flour, meal and powder of sago or of manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with a high content of starch or inulin of heading 0714 | 95 EUR/t | 10 |  |
| 11062090 | Flour, meal and powder of sago and of root or tubers of manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with a high content of starch or inulin of heading 0714 (excl. denatured) | 166 EUR/t | 10 |  |
| 11063010 | Flour, meal and powder of bananas | 10,9 | 7 |  |
| 11063090 | Flour, meal and powder of produce of Chapter 8 "Edible fruit and nuts; peel of citrus fruits or melons" (other than bananas) | 8,3 | 4 |  |
| 11071011 | Wheat malt in flour form (excl. roasted) | 177 EUR/t | 7 |  |
| 11071019 | Wheat malt (excl. flour and roasted) | 134 EUR/t | 7 |  |
| 11071091 | Malt in flour form (excl. roasted and wheat) | 173 EUR/t | 7 |  |
| 11071099 | Malt (excl. roasted, wheat and flour) | 131 EUR/t | 7 |  |
| 11072000 | Roasted malt | 152 EUR/t | 7 |  |
| 11081100 | Wheat starch | 224 EUR/t | 7 |  |
| 11081200 | Maize starch | 166 EUR/t | SH1 |  |
| 11081300 | Potato starch | 166 EUR/t | 7 |  |
| 11081400 | Manioc starch | 166 EUR/t | SH1 |  |
| 11081910 | Rice starch | 216 EUR/t | 7 |  |
| 11081990 | Starch (excl. wheat, maize, potato, manioc and rice) | 166 EUR/t | 7 |  |
| 11082000 | Inulin | 19,2 | 10 |  |
| 11090000 | Wheat gluten, whether or not dried | 512 EUR/t | 7 |  |
| 12011000 | Soya bean seed, for sowing | Free | 0 |  |
| 12019000 | Soya beans, whether or not broken (excl. seed for sowing) | Free | 0 |  |
| 12023000 | Groundnut seed, for sowing | Free | 0 |  |
| 12024100 | Groundnuts, in shell (excl. seed for sowing, roasted or otherwise cooked) | Free | 0 |  |
| 12024200 | Groundnuts, shelled, whether or not broken (excl. seed for sowing, roasted or otherwise cooked) | Free | 0 |  |
| 12030000 | Copra | Free | 0 |  |
| 12040010 | Linseed for sowing | Free | 0 |  |
| 12040090 | Linseed (excl. for sowing) | Free | 0 |  |
| 12051010 | Low erucic acid rape or colza seeds "yielding a fixed oil which has an erucic acid content of < 2 % and yielding a solid component of glucosinolates of < 30 micromoles/g", for sowing | Free | 0 |  |
| 12051090 | Low erucic rape or colza seeds "yielding a fixed oil which has an erucic acid content of < 2 % and yielding a solid component of glucosinolates of < 30 micromoles/g", whether or not broken (excl. for sowing) | Free | 0 |  |
| 12059000 | High erucic rape or colza seeds "yielding a fixed oil which has an erucic acid content of ≥ 2 % and yielding a solid component of glucosinolates of ≥ 30 micromoles/g", whether or not broken | Free | 0 |  |
| 12060010 | Sunflower seeds for sowing | Free | 0 |  |
| 12060091 | Sunflower seeds, whether or not broken, shelled or in grey and white striped shell (excl. for sowing) | Free | 0 |  |
| 12060099 | Sunflower seeds, whether or not broken (excl. for sowing, shelled and in grey and white striped shell) | Free | 0 |  |
| 12071000 | Palm nuts and kernels | Free | 0 |  |
| 12072100 | Cotton seeds for sowing | Free | 0 |  |
| 12072900 | Cotton seeds (excl. for sowing) | Free | 0 |  |
| 12073000 | Castor oil seeds | Free | 0 |  |
| 12074010 | Sesamum seeds for sowing | Free | 0 |  |
| 12074090 | Sesamum seeds, whether or not broken (excl. for sowing) | Free | 0 |  |
| 12075010 | Mustard seeds for sowing | Free | 0 |  |
| 12075090 | Mustard seeds, whether or not broken (excl. for sowing) | Free | 0 |  |
| 12076000 | Safflower "Carthamus tinctorius" seeds | Free | 0 |  |
| 12077000 | Melon seeds | Free | 0 |  |
| 12079110 | Poppy seeds for sowing | Free | 0 |  |
| 12079190 | Poppy seeds, whether or not broken (excl. for sowing) | Free | 0 |  |
| 12079920 | Oil seeds and oleaginous fruits, for sowing (excl. edible nuts, olives, soya beans, groundnuts, copra, linseed, rape or colza seeds, sunflower seeds, palm nuts and kernels, cotton, castor oil, sesamum, mustard, safflower, melon and poppy seeds) | Free | 0 |  |
| 12079991 | Hemp seeds, whether or not broken (excl. for sowing) | Free | 0 |  |
| 12079996 | Oil seeds and oleaginous fruits, whether or not broken (excl. for sowing and edible nuts, olives, soya beans, groundnuts, copra, linseed, rape or colza seeds, sunflower seeds, palm nuts and kernels, cotton, castor oil, sesamum, mustard, safflower, melon, poppy and hemp seeds) | Free | 0 |  |
| 12081000 | Soya bean flour and meal | 4,5 | 0 |  |
| 12089000 | Flours and meal of oil seeds or oleaginous fruit (excl. soya and mustard) | Free | 0 |  |
| 12091000 | Sugar beet seed, for sowing | 8,3 | 4 |  |
| 12092100 | Alfalfa seed for sowing | 2,5 | 0 |  |
| 12092210 | Red clover "Trifolium pratense L." seed for sowing | Free | 0 |  |
| 12092280 | Clover "Trifolium spp." seed for sowing (excl. red clover [Trifolium pratense L.]) | Free | 0 |  |
| 12092311 | Meadow fescue seed for sowing | Free | 0 |  |
| 12092315 | Red fescue seed "Festuca rubra L." for sowing | Free | 0 |  |
| 12092380 | Fescue seed, for sowing (excl. meadow fescue "Festuca pratensis Huds" seed and red fescue "Festuca rubra L." seed) | 2,5 | 0 |  |
| 12092400 | Kentucky blue grass "Poa pratensis L." seed for sowing | Free | 0 |  |
| 12092510 | Italian ryegrass, incl. westerwolds "Lolium multiflorum L.", seed for sowing | Free | 0 |  |
| 12092590 | Perennial ryegrass "Lolium perenne L.", seed for sowing | Free | 0 |  |
| 12092945 | Timothy grass seed, vetch seed, seeds of the genus Poa palustris L. and Poa trivialis L., seeds of cocksfoot grass "Dactylis glomerata L.", and seeds of bent grass "Agrostis", for sowing | Free | 0 |  |
| 12092950 | Lupine seed for sowing | 2,5 | 0 |  |
| 12092960 | Fodder beet seed "Beta vulgaris var. alba", for sowing | 8,3 | 4 |  |
| 12092980 | Seeds of forage plants, for sowing (excl. cereals and fodder beet seed "Beta vulgaris var. alba", sugar beet seed, lucerne seed, clover "Trifolium spp." seed, fesque seed, Kentucky blue grass "Poa pratensis L." seed, ryegrass "Lolium multiflorum lam., Lolium perenne L." seed, timothy grass seed, vetch seed, seeds of the genus Poa palustris L. and Poa trivialis L., cocksfoot grass "Dactylis glomerata L." seed, bent grass "Agrostis" seed and lupine seed) | 2,5 | 0 |  |
| 12093000 | Seeds of herbaceous plants cultivated mainly for flowers, for sowing | 3 | 0 |  |
| 12099130 | Salad beet seed or beetroot seed "Beta vulgaris var. conditiva", for sowing | 8,3 | 0 |  |
| 12099180 | Vegetable seeds for sowing (excl. salad beet or beetroot "Beta vulgaris var. conditiva") | 3 | 0 |  |
| 12099910 | Forest-tree seed for sowing | Free | 0 |  |
| 12099991 | Seeds of non-herbaceous plants cultivated mainly for flowers, for sowing | 3 | 0 |  |
| 12099999 | Seeds, fruit and spores, for sowing (excl. leguminous vegetables and sweetcorn, coffee, tea, maté and spices, cereals, oil seeds and oleaginous fruits, beets, forage plants, vegetable seeds, forest-tree seeds and seeds of plants cultivated mainly for flowers or used primarily in perfumery, medicaments or for insecticidal, fungicidal or similar purposes) | 4 | 0 |  |
| 12101000 | Hop cones, fresh or dried (excl. ground, powdered or in the form of pellets) | 5,8 | 4 |  |
| 12102010 | Hop cones, ground, powdered or in the form of pellets, with higher lupulin content; lupulin | 5,8 | 4 |  |
| 12102090 | Hop cones, ground powdered or in the form of pellets (excl. with higher lupulin content) | 5,8 | 4 |  |
| 12112000 | Ginseng roots, fresh or dried, whether or not cut, crushed or powdered | Free | 0 |  |
| 12113000 | Coca leaf, fresh or dried, whether or not cut, crushed or powdered | Free | 0 |  |
| 12114000 | Poppy straw, fresh or dried, whether or not cut, crushed or powdered | Free | 0 |  |
| 12119020 | Plants and parts of plants of the genus Ephedra, incl. seeds and fruits, fresh or dried, whether or not cut, crushed or powdered | Free | 0 |  |
| 12119030 | Tonquin beans, fresh or dried, whether or not cut, crushed or powdered | 3 | 0 |  |
| 12119086 | Plants and parts of plants, incl. seeds and fruits, used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes, fresh or dried, whether or not cut, crushed or powdered (excl. ginseng roots, coca leaf, poppy straw, genus Ephedra and tonquin beans) | Free | 0 |  |
| 12122100 | Seaweeds and other algae, fresh, chilled, frozen or dried, whether or not ground, fit for human consumption | Free | 0 |  |
| 12122900 | Seaweeds and other algae, fresh, chilled, frozen or dried, whether or not ground, unfit for human consumption | Free | 0 |  |
| 12129120 | Sugar beet, dried, whether or not ground | 23 EUR/100 kg/net | 10 |  |
| 12129180 | Sugar beet, fresh, chilled or frozen | 6,7 EUR/100 kg/net | 10 |  |
| 12129200 | Locust beans "carob", fresh, chilled, frozen or dried, whether or not ground | 5,1 | 4 |  |
| 12129300 | Sugar cane, fresh, chilled, frozen or dried, whether or not ground | 4,6 EUR/100 kg/net | 10 |  |
| 12129400 | Chicory roots, fresh, chilled, frozen or dried, whether or not ground | Free | 0 |  |
| 12129941 | Locust bean seed, fresh or dried (excl. decorticated, crushed or ground) | Free | 0 |  |
| 12129949 | Locust bean seed, decorticated, crushed or ground, fresh or dried | 5,8 | 4 |  |
| 12129995 | Fruit stones and kernels and other vegetable products, of a kind used primarily for human consumption, n.e.s. | Free | 0 |  |
| 12130000 | Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets | Free | 0 |  |
| 12141000 | Alfalfa meal and pellets | Free | 0 |  |
| 12149010 | Swedes, mangolds, fodder roots | 5,8 | 4 |  |
| 12149090 | Hay, lucerne, clover, sainfoin, forage kale, lupines, vetches and similar forage products (excl. swedes, mangolds and other fodder roots and lucerne meal) | Free | 0 |  |
| 13012000 | Natural gum Arabic | Free | 0 |  |
| 13019000 | Lac; natural gums, resins, gum-resins, balsams and other natural oleoresins (excl. gum Arabic) | Free | 0 |  |
| 13021100 | Opium | Free | 0 |  |
| 13021200 | Extracts of liquorice (excl. that with a sucrose content by weight of > 10 % or in the form of confectionery) | 3,2 | 0 |  |
| 13021300 | Extracts of hops | 3,2 | 0 |  |
| 13021905 | Vanilla oleoresin | 3 | 0 |  |
| 13021920 | Vegetable saps and extracts of plants of the genus Ephedra | Free | 0 |  |
| 13021970 | Vegetable saps and extracts (excl. opium, liquorice, hops, vanilla oleoresin and genus Ephedra) | Free | 0 |  |
| 13022010 | Dry pectic substances, pectinates and pectates in powder form | 19,2 | 7 |  |
| 13022090 | Liquid pectic substances, pectinates and pectates | 11,2 | 7 |  |
| 13023100 | Agar-agar, whether or not modified | Free | 0 |  |
| 13023210 | Mucilages and thickeners of locust beans or bean seeds, whether or not modified | Free | 0 |  |
| 13023290 | Mucilages and thickeners of guar seeds, whether or not modified | Free | 0 |  |
| 13023900 | Mucilages and thickeners derived from vegetable products, whether or not modified (excl. from locust beans, locust bean seeds, guar seeds and agar-agar) | Free | 0 |  |
| 14011000 | Bamboos | Free | 0 |  |
| 14012000 | Rattans | Free | 0 |  |
| 14019000 | Reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, lime bark and other vegetable materials of a kind used primarily for plaiting (excl. bamboos and rattans) | Free | 0 |  |
| 14042000 | Cotton linters | Free | 0 |  |
| 14049000 | Vegetable products n.e.s | Free | 0 |  |
| 15011010 | Lard, rendered or otherwise extracted, for industrial uses (excl. for the manufacture of foodstuffs, lard stearin and lard oil) | Free | 0 |  |
| 15011090 | Lard, rendered or otherwise extracted (excl. for technical/industrial uses, and lard stearin and lard oil) | 17,2 EUR/100 kg/net | 7 |  |
| 15012010 | Pig fat, rendered or otherwise extracted, for industrial uses (excl. for the manufacture of foodstuffs, and lard) | Free | 0 |  |
| 15012090 | Pig fat, rendered or otherwise extracted (excl. for technical/industrial uses, and lard) | 17,2 EUR/100 kg/net | 7 |  |
| 15019000 | Poultry fat, rendered or otherwise extracted | 11,5 | 7 |  |
| 15021010 | Tallow of bovine animals, sheep or goats, for industrial uses (excl. for manufacture of foodstuffs, and oil and oleostearin) | Free | 0 |  |
| 15021090 | Tallow of bovine animals, sheep or goats (excl. for technical/industrial uses, and oil and oleostearin) | 3,2 | 0 |  |
| 15029010 | Fats of bovine animals, sheep or goats, for industrial uses (excl. for manufacture of foodstuffs, and tallow, oleostearin and oleo-oil) | Free | 0 |  |
| 15029090 | Fats of bovine animals, sheep or goats (excl. for technical/industrial uses, and tallow, oleostearin and oleo‑oil) | 3,2 | 0 |  |
| 15030011 | Lard stearin and oleostearin for industrial uses (excl. emulsified, mixed or otherwise prepared) | Free | 0 |  |
| 15030019 | Lard stearin and oleostearin (excl. for industrial uses and emulsified, mixed or otherwise prepared) | 5,1 | 4 |  |
| 15030030 | Tallow oil for industrial uses (excl. for production of foodstuffs and emulsified, mixed or otherwise prepared) | Free | 0 |  |
| 15030090 | Tallow oil, oleo-oil and lard oil (excl. emulsified, mixed or otherwise prepared, and tallow oil for industrial uses) | 6,4 | 4 |  |
| 15041010 | Fish-liver oils and their fractions with vitamin A content of ≤ 2 500 international units per g, whether or not refined (excl. chemically modified) | 3,8 | 0 |  |
| 15041091 | Fish-liver oils and their fractions, of halibut, whether or not refined, but not chemically modified (excl. fish-liver oils with vitamin A content ≤ 2 500 international units per g) | Free | 0 |  |
| 15041099 | Fish-liver oils and their fractions, whether or not refined but not chemically modified (excl. fish-liver oils with vitamin A content ≤ 2 500 international units per g, and of halibut) | 3,8 | 0 |  |
| 15042010 | Solid fractions of fish fats and oils, whether or not refined (excl. chemically modified and liver oils) | 10,9 | 0 |  |
| 15042090 | Fish fats and oils and liquid fractions, whether or not refined (excl. chemically modified and liver oils) | Free | 0 |  |
| 15043010 | Solid marine mammal fat and oil fractions, whether or not refined (excl. chemically modified) | 10,9 | 7 |  |
| 15043090 | Marine mammal fats, oils and their liquid fractions, whether or not refined (excl. chemically modified) | Free | 0 |  |
| 15050010 | Crude wool grease | 3,2 | 0 |  |
| 15050090 | Wool grease and fatty substances derived therefrom, incl. lanolin (excl. crude wool grease) | Free | 0 |  |
| 15060000 | Other animal fats and oils and their fractions, whether or not refined, but not chemically modified (excl. pig fat, poultry fat, fats of bovine animals, sheep and goats, fats of fish and other marine animals, lard stearin, lard oil, oloestearin, oleo-oil, tallow oil, wool grease and fatty substances derived therefrom | Free | 0 |  |
| 15071010 | Crude soya-bean oil, whether or not degummed, for technical or industrial uses (excl. for production of foodstuffs) | 3,2 | 0 |  |
| 15071090 | Crude soya-bean oil, whether or not degummed (excl. for technical or industrial uses) | 6,4 | 4 |  |
| 15079010 | Soya-bean oil and its fractions, whether or not refined, for technical or industrial uses (excl. chemically modified, crude, and for production of foodstuffs) | 5,1 | 4 |  |
| 15079090 | Soya-bean oil and its fractions, whether or not refined (excl. for technical or industrial uses, chemically modified, and crude) | 9,6 | 4 |  |
| 15081010 | Crude groundnut oil for technical or industrial uses (excl. for production of foodstuffs) | Free | 0 |  |
| 15081090 | Crude groundnut oil (excl. for technical or industrial uses) | 6,4 | 4 |  |
| 15089010 | Groundnut oil and its fractions, whether or not refined, for industrial uses (excl. chemically modified, crude, and for production of foodstuffs) | 5,1 | 4 |  |
| 15089090 | Groundnut oil and its fractions, whether or not refined (excl. chemically modified, crude, and for technical or industrial uses) | 9,6 | 4 |  |
| 15091010 | Virgin lampante olive oil obtained from the fruit of the olive tree solely by mechanical or other physical means under conditions that do not lead to deterioration of the oil | 122,6 EUR/   100 kg/net | 0 |  |
| 15091090 | Olive oil obtained from the fruit of the olive tree solely by mechanical or other physical means under conditions that do not lead to deterioration of the oil, untreated (excl. virgin lampante oil) | 124,5 EUR/   100 kg/net | 0 |  |
| 15099000 | Olive oil and fractions obtained from the fruit of the olive tree solely by mechanical or other physical means under conditions that do not lead to deterioration of the oil (excl. virgin and chemically modified) | 134,6 EUR/   100 kg/net | 0 |  |
| 15100010 | Crude olive oils and blends, incl. blends with those of heading 1509 | 110,2 EUR/   100 kg/net | 4 |  |
| 15100090 | Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, incl. blends of these oils or fractions with oils or fractions of heading 1509 (excl. crude) | 160,3 EUR/   100 kg/net | 4 |  |
| 15111010 | Crude palm oil, for technical or industrial uses (excl. for manufacture of foodstuffs) | Free | 0 |  |
| 15111090 | Crude palm oil (excl. for technical or industrial uses) | 3,8 | 0 |  |
| 15119011 | Solid palm oil fractions, whether or not refined, but not chemically modified, in packings of ≤ 1 kg | 12,8 | 7 |  |
| 15119019 | Solid palm oil fractions, whether or not refined, but not chemically modified, in packings of > 1 kg or put up otherwise | 10,9 | 7 |  |
| 15119091 | Palm oil and its liquid fractions, whether or not refined, but not chemically modified, for industrial uses (excl. for production of foodstuffs and crude) | 5,1 | 4 |  |
| 15119099 | Palm oil and its liquid fractions, whether or not refined, but not chemically modified (excl. for industrial uses and crude) | 9 | 4 |  |
| 15121110 | Crude sunflower-seed or safflower oil, for technical or industrial uses (excl. for manufacture of foodstuffs) | 3,2 | 0 |  |
| 15121191 | Crude sunflower-seed oil (excl. for technical or industrial uses) | 6,4 | 7 |  |
| 15121199 | Crude safflower oil (excl. for technical or industrial uses) | 6,4 | 4 |  |
| 15121910 | Sunflower-seed or safflower oil and their fractions, whether or not refined, but not chemically modified, for technical or industrial uses (excl. crude and for manufacture of foodstuffs) | 5,1 | 4 |  |
| 15121990 | Sunflower-seed or safflower oil and their fractions, whether or not refined, but not chemically modified (excl. for technical or industrial uses and crude) | 9,6 | 7 |  |
| 15122110 | Crude cotton-seed oil, for technical or industrial uses (excl. for manufacture of foodstuffs) | 3,2 | 0 |  |
| 15122190 | Crude cotton-seed oil (excl. for technical or industrial uses) | 6,4 | 4 |  |
| 15122910 | Cotton-seed oil and its fractions, whether or not refined, but not chemically modified, for technical or industrial uses (excl. crude and for manufacture of foodstuffs) | 5,1 | 4 |  |
| 15122990 | Cotton-seed oil and its fractions, whether or not refined, but not chemically modified (excl. for technical or industrial uses and crude) | 9,6 | 4 |  |
| 15131110 | Crude coconut oil, for technical or industrial uses (excl. for manufacture of foodstuffs) | 2,5 | 0 |  |
| 15131191 | Crude coconut oil, in immediate packings of ≤ 1 kg (excl. for technical or industrial uses) | 12,8 | 7 |  |
| 15131199 | Crude coconut oil, in immediate packings of > 1 kg or put up otherwise (excl. for technical or industrial uses) | 6,4 | 4 |  |
| 15131911 | Solid coconut oil fractions, whether or not refined, but not chemically modified, in immediate packings of ≤ 1 kg | 12,8 | 7 |  |
| 15131919 | Solid coconut oil fractions, whether or not refined, but not chemically modified, in immediate packings of > 1 kg or put up otherwise | 10,9 | 7 |  |
| 15131930 | Coconut oil and its liquid fractions, whether or not refined, but not chemically modified, for technical or industrial uses (excl. for manufacture of foodstuffs and crude) | 5,1 | 4 |  |
| 15131991 | Coconut oil and its liquid fractions, whether or not refined, but not chemically modified, in immediate packings of ≤ 1 kg (excl. for technical or industrial uses and crude) | 12,8 | 7 |  |
| 15131999 | Coconut oil and its liquid fractions, whether or not refined, but not chemically modified, in immediate packings of > 1 kg or put up otherwise (excl. for technical or industrial uses and crude) | 9,6 | 4 |  |
| 15132110 | Crude palm kernel and babassu oil, for technical or industrial uses (excl. for manufacture of foodstuffs) | 3,2 | 0 |  |
| 15132130 | Crude palm kernel and babassu oil, in immediate packings of ≤ 1 kg (excl. for technical or industrial uses) | 12,8 | 7 |  |
| 15132190 | Raw palm kernel oil and babassu oil in immediate packings of a net content of > 1 kg or put up otherwise (excl. oils for technical or industrial uses) | 6,4 | 4 |  |
| 15132911 | Solid palm kernel and babassu oil fractions, whether or not refined, but not chemically modified, in immediate packings of ≤ 1 kg | 12,8 | 7 |  |
| 15132919 | Solid palm kernel and babassu oil fractions, whether or not refined, but not chemically modified, in immediate packings of > 1 kg or put up otherwise | 10,9 | 7 |  |
| 15132930 | Palm kernel and babassu oil and their liquid fractions, whether or not refined, but not chemically modified, for technical or industrial uses (excl. for manufacture of foodstuffs and crude) | 5,1 | 4 |  |
| 15132950 | Palm kernel and babassu oil and their liquid fractions, whether or not refined, but not chemically modified, in immediate packings of ≤ 1 kg (excl. for technical or industrial uses and crude) | 12,8 | 7 |  |
| 15132990 | Palm kernel and babassu oil and their liquid fractions, whether or not refined, but not chemically modified, in immediate packings of > 1 kg or put up otherwise (excl. for technical or industrial uses and crude) | 9,6 | 4 |  |
| 15141110 | Low erucic acid rape or colza oil "fixed oil which has an erucic acid content of < 2 %", crude, for technical or industrial uses (excl. for manufacture of foodstuffs for human consumption) | 3,2 | 0 |  |
| 15141190 | Low erucic acid rape or colza oil "fixed oil which has an erucic acid content of < 2 %", crude (excl. for technical or industrial uses) | 6,4 | 4 |  |
| 15141910 | Low erucic acid rape or colza oil "fixed oil which has an erucic acid content of < 2 %" and its fractions, whether or not refined, but not chemically modified, for technical or industrial uses (excl. for manufacture of foodstuffs for human consumption and crude) | 5,1 | 4 |  |
| 15141990 | Low erucic acid rape or colza oil "fixed oil which has an erucic acid content of < 2 %" and its fractions, whether or not refined, but not chemically modified (excl. for technical or industrial uses and crude) | 9,6 | 4 |  |
| 15149110 | High erucic acid rape or colza oil "fixed oil which has an erucic acid content of ≥ 2 %", and mustard oil, crude, for technical or industrial uses (excl. for manufacture of foodstuffs for human consumption) | 3,2 | 0 |  |
| 15149190 | High erucic acid rape or colza oil "fixed oil which has an erucic acid content of ≥ 2 %", and mustard oil, crude (excl. for technical or industrial uses) | 6,4 | 4 |  |
| 15149910 | High erucic acid rape or colza oil "fixed oil which has an erucic acid content of ≥ 2 %", and mustard oil, and fractions thereof, whether or not refined, but not chemically modified, for technical or industrial uses (excl. for manufacture of foodstuffs for human consumption and crude) | 5,1 | 4 |  |
| 15149990 | High erucic acid rape or colza oil "fixed oil which has an erucic acid content of ≥ 2 %", and mustard oil, and fractions thereof, whether or not refined, but not chemically modified (excl. for technical or industrial uses and crude) | 9,6 | 4 |  |
| 15151100 | Crude linseed oil | 3,2 | 0 |  |
| 15151910 | Linseed oil and fractions thereof, whether or not refined, but not chemically modified, for technical or industrial uses (excl. crude and for manufacture of foodstuffs) | 5,1 | 4 |  |
| 15151990 | Linseed oil and fractions thereof, whether or not refined, but not chemically modified (excl. for technical or industrial uses and crude) | 9,6 | 4 |  |
| 15152110 | Crude maize oil, for technical or industrial uses (excl. for manufacture of foodstuffs) | 3,2 | 0 |  |
| 15152190 | Crude maize oil (excl. for technical or industrial uses) | 6,4 | 4 |  |
| 15152910 | Maize oil and fractions thereof, whether or not refined, but not chemically modified, for industrial uses (excl. crude and for manufacture of foodstuffs) | 5,1 | 4 |  |
| 15152990 | Maize oil and fractions thereof, whether or not refined, but not chemically modified (excl. for industrial uses and crude) | 9,6 | 4 |  |
| 15153010 | Castor oil and fractions thereof, whether or not refined, but not chemically modified, for production of aminoundecanoic acid for manufacture of synthetic textile fibres or artificial plastic materials | Free | 0 |  |
| 15153090 | Castor oil and fractions thereof, whether or not refined, but not chemically modified (excl. for production of aminoundecanoic acid for manufacture of synthetic textile fibres or artificial plastic materials) | 5,1 | 4 |  |
| 15155011 | Crude sesame oil, for technical or industrial uses (excl. for manufacture of foodstuffs) | 3,2 | 0 |  |
| 15155019 | Crude sesame oil (excl. for technical or industrial uses) | 6,4 | 4 |  |
| 15155091 | Sesame oil and its fractions, whether or not refined, but not chemically modified, for technical or industrial uses (excl. crude) | 5,1 | 4 |  |
| 15155099 | Sesame oil and its fractions, whether or not refined, but not chemically modified (excl. for technical or industrial uses and crude) | 9,6 | 4 |  |
| 15159011 | Tung, jojoba and oiticica oils, myrtle and Japan wax and their fractions, whether or not refined, but not chemically modified | Free | 0 |  |
| 15159021 | Crude tobacco-seed oil, for technical or industrial uses (excl. for manufacture of foodstuffs) | Free | 0 |  |
| 15159029 | Crude tobacco-seed oil (excl. for technical or industrial uses) | 6,4 | 4 |  |
| 15159031 | Tobacco-seed oil and its fractions, whether or not refined, but not chemically modified, for technical or industrial uses (excl. for manufacture of foodstuffs and crude) | Free | 0 |  |
| 15159039 | Tobacco-seed oil and its fractions, whether or not refined, but not chemically modified (excl. for technical or industrial uses and crude) | 9,6 | 4 |  |
| 15159040 | Crude fixed vegetable fats and oils and their fractions, for technical or industrial uses (excl. for production of foodstuffs, soya-bean, groundnut, olive, palm, sunflower-seed, safflower, cotton-seed, coconut, palm kernel, babassu, rape, colza and mustard, linseed, maize, castor, tung, sesame, jojoba, oiticica, myrtle, japan wax and tobacco-seed oil) | 3,2 | 0 |  |
| 15159051 | Solid crude fixed vegetable fats and oils, in immediate packings of ≤ 1 kg (excl. for technical or industrial uses and soya-bean, groundnut, olive, palm, sunflower-seed, safflower, cotton-seed, coconut, palm kernel, babassu, rape, colza and mustard, linseed, maize, castor, tung, sesame, jojoba, oiticica, myrtle, japan wax and tobacco-seed oil) | 12,8 | 7 |  |
| 15159059 | Crude fixed vegetable fats and oils, in immediate packings of a content of > 1 kg, or crude, liquid (excl. those for technical or industrial uses; soya-bean, peanut, olive, palm, sunflower, safflower, cotton-seed, coconut, palm kernel, babassu, rubsen, mustard seed, linseed, maize germ, castor, tung, sesame, jojoba or oiticica oil; myrtle wax, japan wax and tobacco seed oil) | 6,4 | 4 |  |
| 15159060 | Vegetable fats and oils and their fractions, whether or not refined (excl. chemically modified) for technical or industrial uses (excl. for the manufacture of foodstuffs; crude fats and oils; soya-bean, peanut, olive, palm, sunflower, safflower, cotton-seed, coconut, palm kernel, babassu, rubsen, mustard seed, linseed, maize germ, castor, tung, sesame, jojoba or oiticica oil; myrtle wax, japan wax and tobacco seed oil) | 5,1 | 4 |  |
| 15159091 | Solid fixed vegetable fats and oils and their fractions, whether or not refined, but not chemically modified, in immediate packings of ≤ 1 kg, n.e.s. (excl. for technical or industrial uses and crude fats and oils) | 12,8 | 7 |  |
| 15159099 | Solid fixed vegetable fats and oils and their fractions, whether or not refined, but not chemically modified, in immediate packings of > 1 kg, or liquid, n.e.s. (excl. for technical or industrial uses and crude fats and oils) | 9,6 | 4 |  |
| 15161010 | Animal fats, oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared, in immediate packings of ≤ 1 kg | 12,8 | 7 |  |
| 15161090 | Animal fats, oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared, in immediate packings of > 1 kg or put up otherwise | 10,9 | 7 |  |
| 15162010 | Hydrogenated castor oil, so called "opal wax" | 3,4 | 0 |  |
| 15162091 | Vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, in immediate packings of ≤ 1 kg (excl. hydrogenated castor oil "opal wax" and further prepared) | 12,8 | 7 |  |
| 15162095 | Rapeseed, colza, linseed, sunflower-seed, illipe, karite, makore, touloucouna or babassu oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, for technical or industrial uses, in ndustrial uses, in immediate packings with a net content of > 1 kg or otherwise prepared (excl. for the manufacture of foodstuffs for human consumption) | 5,1 | 4 |  |
| 15162096 | Groundnut, cotton-seed, soya-bean or sunflower-seed oil and their fractions (excl. those of subheading 1516.20.95); other oils and their fractions containing < 50 % by weight of free fatty acids, in immediate packings with a net content of > 1 kg or otherwixd prepared (excl. palm kernel, illipe, coconut "copra", rapeseed or copaiba oils, and oils of subheading 1516.20.95) | 9,6 | 4 |  |
| 15162098 | Vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, in immediate packings of > 1 kg or in another form (excl. fats and oils and their fractions, further prepared, hydrogenated castor oil and subheading 1516.20.95 and 1516.20.96) | 10,9 | 7 |  |
| 15171010 | Margarine containing > 10 % but ≤ 15 % milkfats (excl. liquid) | 8,3 + 28,4 EUR/   100 kg/net | 7 |  |
| 15171090 | Margarine containing ≤ 10 % milkfats (excl. liquid) | 16 | 10 |  |
| 15179010 | Edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils, with a milkfat content, by weight, of > 10 % and ≤ 15 % (excl. fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared, mixtures of olive oils, olive oil fractions and fixed margarine) | 8,3 + 28,4 EUR/   100 kg/net | 7 |  |
| 15179091 | Edible fixed vegetable oils, fluid, mixed, containing ≤ 10 % milkfats (excl. oils, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared, and mixtures of olive oils) | 9,6 | 4 |  |
| 15179093 | Edible mixtures or preparations for mould-release preparations, containing ≤ 10 % milkfats | 2,9 | 0 |  |
| 15179099 | Edible mixtures or preparations of animal or vegetable fats or oils and edible fractions of different fats or oils, containing ≤ 10 % milkfats (excl. fixed vegetable oils, fluid, mixed, edible mixtures or preparations for mould-release preparations, and solid margarine | 16 | 10 |  |
| 15180010 | Linoxyn | 7,7 | 0 |  |
| 15180031 | Crude fixed vegetable oils, fluid, mixed, inedible, n.e.s., for technical or industrial uses (excl. for production of foodstuffs) | 3,2 | 0 |  |
| 15180039 | Fixed vegetable oils, fluid, mixed, inedible, n.e.s., for technical or industrial uses (excl. crude oils and for production of foodstuffs) | 5,1 | 4 |  |
| 15180091 | Animal or vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified (excl. those of heading 1516 and linoxyn [oxidised linseed oil]) | 7,7 | 0 |  |
| 15180095 | Inedible mixtures or preparations "yellow grease" of animal or of animal and vegetable fats and oils and their fractions | 2 | 0 |  |
| 15180099 | Mixtures and preparations of animal or vegetable fats and oils and of fractions of various fats and oils, inedible, n.e.s., in Chapter 15 | 7,7 | 0 |  |
| 15200000 | Glycerol, crude; glycerol waters and glycerol lyes | Free | 0 |  |
| 15211000 | Vegetable waxes, whether or not refined or coloured (excl. triglycerides) | Free | 0 |  |
| 15219010 | Spermaceti, whether or not refined or coloured | Free | 0 |  |
| 15219091 | Beeswax and other insect waxes, crude | Free | 0 |  |
| 15219099 | Beeswax and other insect waxes, whether or not refined or coloured (excl. crude) | 2,5 | 0 |  |
| 15220010 | Degras | 3,8 | 0 |  |
| 15220031 | Soapstocks containing oil with characteristics of olive oil | 29,9 EUR/100 kg/net | 7 |  |
| 15220039 | Residues from treatment of fatty substances containing oil with characteristics of olive oil (excl. soapstocks) | 47,8 EUR/100 kg/net | 7 |  |
| 15220091 | Oil foots and dregs; soapstocks (excl. those containing oil with characteristics of olive oil) | 3,2 | 0 |  |
| 15220099 | Residues from treatment of fatty substances or animal and vegetable waxes (excl. those containing oil with characteristics of olive oil, oil foots and dregs and soapstocks) | Free | 0 |  |
| 16010010 | Liver sausages and similar products and food preparations based thereon | 15,4 | 10 |  |
| 16010091 | Uncooked sausages, dry or for spreading, of meat, offal or blood (excl. liver) | 149,4 EUR/   100 kg/net | 7 |  |
| 16010099 | Sausages and similar products of meat, offal or blood and food preparations based thereon (excl. liver sausages and uncooked sausages) | 100,5 EUR/   100 kg/net | 7 |  |
| 16021000 | Homogenised prepared meat, offal or blood, put up for retail sale as infant food or for dietetic purposes, in containers of ≤ 250 g | 16,6 | 10 |  |
| 16022010 | Preparations of goose or duck liver (excl. sausages and similar products and finely homogenised preparations put up for retail sale as infant food or for dietetic purposes, in containers of a net weight of ≤ 250 g) | 10,2 | 7 |  |
| 16022090 | Preparations of liver (excl. sausages and similar products, finely homogenised preparations put up for retail sale as infant food or for dietetic purposes, in containers of a net weight of ≤ 250 g and goose or duck liver) | 16 | 10 |  |
| 16023111 | Preparations containing exclusively uncooked turkey meat (excl. sausages and similar products) | 102,4 EUR/   100 kg/net | PY1 |  |
| 16023119 | Meat or offal of turkeys "poultry", prepared or preserved, containing ≥ 57 % by weight of meat or offal of poultry (excl. containing exclusively uncooked turkey meat, sausages and similar products, finely homogenised preparations put up for retail sale as infant food or for dietetic purposes, in containers of a net weight of ≤ 250 g, preparations of liver and meat extracts) | 102,4 EUR/   100 kg/net | PY1 |  |
| 16023180 | Meat or offal of domestic turkeys, prepared or preserved, containing < 57 % by weight "excl. bones" of meat or offal of poultry (excl. sausages and similar products, finely homogenised preparations put up for retail sale as infant food or for dietetic purposes, in containers of a net weight of ≤ 250 g, preparations of liver and meat extracts) | 102,4 EUR/   100 kg/net | PY1 |  |
| 16023211 | Uncooked, prepared or preserved meat or meat offal of fowls of the species Gallus domesticus containing ≥ 57 % meat or offal of poultry (excl. sausages and similar products, and preparations of liver) | 276,5 EUR/   100 kg/net | PY1 |  |
| 16023219 | Cooked, prepared or preserved meat or meat offal of fowls of the species Gallus domesticus containing ≥ 57 % meat or offal of poultry (excl. sausages and similar products, finely homogenised preparations put up for retail sale as infant food or for dietetic purposes, in containers of a net weight of ≤ 250 g, preparations of liver and meat extracts) | 102,4 EUR/   100 kg/net | PY1 |  |
| 16023230 | Prepared or preserved meat or meat offal of fowls of the species Gallus domesticus containing ≥ 25 % but < 57 % of poultry meat or offal (excl. sausages and similar products, finely homogenised preparations put up for retail sale as infant food or for dietetic purposes, in containers of a net weight of ≤ 250 g, preparations of liver and meat extracts) | 276,5 EUR/   100 kg/net | PY1 |  |
| 16023290 | Prepared or preserved meat or meat offal of fowls of the species Gallus domesticus (excl. that containing ≥ 25 % meat or offal of poultry, meat or offal of turkeys or guinea fowl, sausages and similar products, finely homogenised preparations put up for retail sale as infant food or for dietetic purposes, in containers of a net weight of ≤ 250 g, preparations of liver and meat extracts) | 276,5 EUR/   100 kg/net | PY1 |  |
| 16023921 | Uncooked, prepared or preserved meat or meat offal of ducks, geese and guinea fowl of the species domesticus, containing ≥ 57 % meat or offal of poultry (excl. sausages and similar products, and preparations of liver) | 276,5 EUR/   100 kg/net | PY1 |  |
| 16023929 | Cooked, prepared or preserved meat or meat offal of ducks, geese and guinea fowl of the species domesticus, containing ≥ 57 % meat or offal of poultry (excl. sausages and similar products, finely homogenised preparations put up for retail sale as infant food or for dietetic purposes, in containers of a net weight of ≤ 250 g, preparations of liver and meat extracts) | 276,5 EUR/   100 kg/net | PY1 |  |
| 16023985 | Prepared or preserved meat or meat offal of domestic ducks, geese and guinea fowls, containing < 57 % by weight "excl. bones" meat or offal of poultry (excl. sausages and similar products, finely homogenised preparations put up for retail sale as infant fo or for dietetic purposes, in containers of a net weight of ≤ 250 g, preparations of liver and meat extracts) | 276,5 EUR/   100 kg/net | PY1 |  |
| 16024110 | Hams and cuts thereof, of domestic swine, prepared or preserved | 156,8 EUR/   100 kg/net | PK |  |
| 16024190 | Prepared or preserved hams and cuts thereof, of swine (excl. domestic) | 10,9 | 7 |  |
| 16024210 | Prepared or preserved shoulders and cuts thereof, of domestic swine | 129,3 EUR/   100 kg/net | PK |  |
| 16024290 | Prepared or preserved shoulders and cuts thereof, of swine (excl. domestic) | 10,9 | 7 |  |
| 16024911 | Prepared or preserved domestic swine loins and parts thereof, incl. mixtures of loins or hams (excl. collars) | 156,8 EUR/   100 kg/net | PK |  |
| 16024913 | Prepared or preserved domestic swine collars and parts thereof, incl. mixtures of collars and shoulders | 129,3 EUR/   100 kg/net | PK |  |
| 16024915 | Prepared or preserved mixtures of domestic swine hams, shoulders, loins, collars and parts thereof (excl. mixtures of only loins and hams or only collars and shoulders) | 129,3 EUR/   100 kg/net | PK |  |
| 16024919 | Meat or offal, incl. mixtures, of domestic swine, prepared or preserved, containing, by weight, ≥ 80 % of meat or offal of any kind, incl. pork fat and fats of any kind or origin (excl. hams, shoulders, loins, collars and parts thereof, sausages and similar products, finely homogenised preparations put up for retail sale as infant food or for dietetic purposes, in containers of a net weight of ≤ 250 g, preparations of livers and meat extracts) | 85,7 EUR/100 kg/net | PK |  |
| 16024930 | Prepared or preserved meat, offal and mixtures, of domestic swine, containing ≥ 40 % but < 80 % meat or offal of any kind and fats of any kind (excl. sausages and similar products, finely homogenised preparations put up for retail sale as infant food or for dietary purposes, in containers of a net weight of ≤ 250 g, preparations of liver and meat extracts) | 75 EUR/100 kg/net | PK |  |
| 16024950 | Prepared or preserved meat, offal and mixtures of domestic swine containing < 40 % meat or offal of any kind and fats of any kind (excl. sausages and similar products, homogenised preparations for put up retail sale as infant food or for dietetic purposes,, in containers of a net weight of ≤ 250 g, preparations of liver and meat extracts and juices) | 54,3 EUR/100 kg/net | PK |  |
| 16024990 | Prepared or preserved meat, offal and mixtures of swine (excl. domestic, hams, shoulders and parts thereof, sausages and similar products, finely homogenised preparations put up for retail sale as infant food or for dietetic purposes, in containers of a net weight of ≤ 250 g, preparations of liver and meat extracts and juices) | 10,9 | 7 |  |
| 16025010 | Prepared or preserved meat or offal of bovine animals, uncooked, incl. mixtures of cooked meat or offal and uncooked meat or offal (excl. sausages and similar products, and preparations of liver) | 303,4 EUR/   100 kg/net | BF2 |  |
| 16025031 | Corned beef, in airtight containers | 16,6 | 4 |  |
| 16025095 | Meat or offal of bovine animals, prepared or preserved, cooked (excl. corned beef in airtight containers, sausages and similar products, finely homogenised preparations put up for retail sale as infant food or for dietetic purposes, in containers of a net weight of ≤ 250 g, preparations of liver and meat extracts and juices) | 16,6 | 4 |  |
| 16029010 | Preparations of blood of any animal (excl. sausages and similar products) | 16,6 | 10 |  |
| 16029031 | Prepared or preserved meat or meat offal of game or rabbits (excl. of wild pigs, sausages and similar products, finely homogenised preparations put up for retail sale as infant food or for dietetic purposes, in containers of a net weight of ≤ 250 g, preparations of liver and meat extracts) | 10,9 | 7 |  |
| 16029051 | Prepared or preserved meat or meat offal containing meat or offal of domestic swine (excl. of poultry, bovine animals, reindeer, game or rabbits, sausages and similar products, finely homogenised preparations put up for retail sale as infant food or for dietetic purposes, in containers of a net weight of ≤ 250 g, preparations of liver and meat extracts) | 85,7 EUR/   100 kg/net | PK |  |
| 16029061 | Prepared or preserved meat or meat offal, uncooked, containing meat or offal of bovines, incl. mixtures of cooked or uncooked meat and cooked or uncooked offal (excl. of poultry, domestic swine, reindeer, game or rabbits, sausages and similar products, finely homogenised preparations put up for retail sale as infant food or for dietetic purposes, in containers of a net weight of ≤ 250 g, and preparations of liver) | 303,4 EUR/   100 kg/net | BF2 |  |
| 16029069 | Prepared or preserved meat or meat offal, cooked, containing meat or offal of bovine animals (excl. of poultry, domestic swine, game or rabbits, sausages and similar products, finely homogenised preparations put up for retail sale as infant food or for dietetic purposes, in containers of a net weight of ≤ 250 g, preparations of liver and meat extracts and juices) | 16,6 | 10 |  |
| 16029091 | Prepared or preserved meat or offal of sheep (excl. sausages and similar products, finely homogenised preparations put up for retail sale as infant food or for dietetic purposes in containers of a net weight of ≤ 250 g, preparations of liver, meat extracts, juices, and containing meat or offal of bovines or domestic swine) | 12,8 | 10 |  |
| 16029095 | Prepared or preserved meat or offal of goats (excl. sausages and similar products, finely homogenised preparations put up for retail sale as infant food or for dietetic purposes in containers of a net weight of ≤ 250 g, preparations of liver, meat extracts, juices, and containing meat or offal of bovines or domestic swine) | 16,6 | 10 |  |
| 16029099 | Prepared or preserved meat or meat offal (excl. of poultry, swine, bovine animals, game or rabbits, sheep or goats, sausages and similar products, finely homogenised preparations put up for retail sale as infant food or for dietetic purposes in containers of a net weight of ≤ 250 g, preparations of liver, meat extracts, juices, and containing meat or offal of bovines or domestic swine) | 16,6 | 10 |  |
| 16030010 | Extracts and juices of meat, fish, crustaceans, molluscs and other aquatic invertebrates, in immediate packings of ≤ 1 kg | 12,8 | 0 |  |
| 16030080 | Extracts and juices of meat, fish, crustaceans, molluscs and other aquatic invertebrates, in immediate packings of > 1 kg or put up otherwise | Free | 0 |  |
| 16041100 | Prepared or preserved salmon, whole or in pieces (excl. minced) | 5,5 | 4 |  |
| 16041210 | Fillets of herring, raw, merely coated with butter or breadcrumbs, whether or not pre-fried in oil, frozen | 15 | 10 |  |
| 16041291 | Herrings, prepared or preserved, whole or in pieces, in airtight containers (excl. minced herrings and herring fillets, raw, merely coated with batter or breadcrumbs, whether or not pre-fried in oil, frozen) | 20 | 10 |  |
| 16041299 | Herrings, prepared or preserved, whole or in pieces (excl. minced herrings and herring fillets, raw, merely coated with batter or breadcrumbs, whether or not pre-fried in oil, frozen and in airtight containers) | 20 | 10 |  |
| 16041311 | Sardines, prepared or preserved, whole or in pieces, in olive oil (excl. minced sardines) | 12,5 | 7 |  |
| 16041319 | Sardines, prepared or preserved, whole or in pieces (excl. minced sardines and sardines in olive oil) | 12,5 | 10 |  |
| 16041390 | Prepared or preserved sardinella, brisling or sprats, whole or in pieces (excl. minced) | 12,5 | 4 |  |
| 16041411 | Prepared or preserved tunas and skipjack, whole or in pieces, in vegetable oil (excl. minced) | 24 | E |  |
| 16041416 | Fillets known as "loins" of tunas or skipjack, prepared or preserved (excl. such products in vegetable oil) | 24 | E |  |
| 16041418 | Prepared or preserved tunas and skipjack (excl. minced, fillets known as "loins" and such products in vegetable oil) | 24 | E |  |
| 16041490 | Prepared or preserved bonito "sarda spp.", whole or in pieces (excl. minced) | 25 | 10 |  |
| 16041511 | Fillets of mackerel of the species Scomber scombrus and Scomber japonicus, prepared or preserved | 25 | 4 |  |
| 16041519 | Mackerel of the species Scomber scombrus and Scomber japonicus, prepared or preserved, whole or in pieces (excl. minced mackerel and fillets of mackerel) | 25 | 4 |  |
| 16041590 | Prepared or preserved mackerel of species Scomber australasicus, whole or in pieces (excl. minced) | 20 | 4 |  |
| 16041600 | Prepared or preserved anchovies, whole or in pieces (excl. minced) | 25 | 10 |  |
| 16041700 | Prepared or preserved eels, whole or in pieces (excl. minced) | 20 | 4 |  |
| 16041910 | Prepared or preserved salmonidae, whole or in pieces (excl. salmon and minced) | 7 | 4 |  |
| 16041931 | Fillets known as "loins" of fish of the genus "Euthynnus" prepared or preserved (excl. of skipjack [Euthynnus Katsuwonus pelamis]) | 24 | E |  |
| 16041939 | Prepared or preserved fish of the genus "Euthynnus", whole or in pieces (excl. minced, fillets known as "loins" and of skipjack [Euthynnus Katsuwonus pelamis]) | 24 | E |  |
| 16041950 | Prepared or preserved fish of species Orcynopsis unicolor, whole or in pieces (excl. minced) | 12,5 | 4 |  |
| 16041991 | Frozen raw fish fillets, coated with batter or breadcrumbs, whether or not pre-fried in oil (excl. salmonidae, herrings, sardines, sardinella, brisling or sprats, tunas, skipjack and Atlantic bonito, bonito "Sarda spp.", mackerel, anchovies, fish of species Euthynnus and fish of species Orcynopsis unicolor) | 7,5 | 4 |  |
| 16041992 | Cod of the species Gadus morhua, Gadus ogac, Gadus macrocephalus, prepared or preserved, whole or in pieces (excl. finely minced and fillets, raw, merely coated with batter or breadcrumbs, whether or not pre-fried in oil, frozen) | 20 | 4 |  |
| 16041993 | Coalfish "Pollachius virens", prepared or preserved, whole or in pieces (excl. finely minced and fillets, raw, merely coated with batter or breadcrumbs, whether or not pre-fried in oil, frozen) | 20 | 4 |  |
| 16041994 | Hake "Merluccius spp., Urophycis spp.", prepared or preserved, whole or in pieces (excl. finely minced and fillets, raw, merely coated with batter or breadcrumbs, whether or not pre-fried in oil, frozen) | 20 | 4 |  |
| 16041995 | Alaska pollack "Theragra chalcogramma" and pollack "Pollachius pollachius", prepared or preserved, whole or in pieces (excl. finely minced and fillets, raw, merely coated with batter or breadcrumbs, whether or not pre-fried in oil, frozen) | 20 | 4 |  |
| 16041997 | Fish, prepared or preserved, whole or in pieces (excl. minced, merely smoked, and salmonidae, herrings, sardines, sardinella, anchovies, brisling, sprats, tunas, bonito "Sarda spp.", mackerel, eels, Euthynnus spp., Orcynopsis unicolor, cod, coalfish, hake, Alaska pollack and pollack; fillets, raw, merely coated with batter or breadcrumbs, even pre-fried in oil, frozen) | 20 | 4 |  |
| 16042005 | Preparations of surimi | 20 | 4 |  |
| 16042010 | Prepared or preserved salmon (excl. whole or in pieces) | 5,5 | 4 |  |
| 16042030 | Prepared or preserved Salmonidae (excl. salmon and whole or in pieces) | 7 | 4 |  |
| 16042040 | Prepared or preserved anchovies (excl. whole or in pieces) | 25 | 10 |  |
| 16042050 | Prepared or preserved sardines, bonito, mackerel of species Scomber scombrus and japonicus and fish of species Orcynopsis unicolor (excl. whole or in pieces) | 25 | 10 |  |
| 16042070 | Prepared or preserved tunas, skipjack or other fish of genus Euthynnus (excl. whole or in pieces) | 24 | E |  |
| 16042090 | Fish, prepared or preserved (excl. fish whole or in pieces, preparations of surimi and salmonidae, anchovies, sardines, bonito, mackerel of the species Scomber scombrus and of the species Scomber japonicus and fish of the species Orcynopsis unicolor, tunas, skipjack and other fish of the species Euthynnus) | 14 | 7 |  |
| 16043100 | Caviar | 20 | 4 |  |
| 16043200 | Caviar substitutes prepared from fish eggs | 20 | 4 |  |
| 16051000 | Crab, prepared or preserved (excl. smoked) | 8 | 4 |  |
| 16052110 | Shrimps and prawns, prepared or preserved, in immediate packings of a net content of ≤ 2 kg (excl. merely smoked, and in airtight containers) | 20 | 4 |  |
| 16052190 | Shrimps and prawns, prepared or preserved, in immediate packings of a net content of > 2 kg (excl. merely smoked, and in airtight containers) | 20 | 4 |  |
| 16052900 | Shrimps and prawns, prepared or preserved, in airtight containers (excl. smoked) | 20 | 4 |  |
| 16053010 | Lobster meat, cooked, for the manufacture of lobster butter or of lobster pastes, pâtés, soups or sauces | Free | 0 |  |
| 16053090 | Lobster, prepared or preserved (excl. merely smoked; lobster meat, cooked, for the manufacture of lobster butter or of lobster pastes, pâtés, soups or sauces) | 20 | 4 |  |
| 16054000 | Crustaceans, prepared or preserved (excl. smoked, crabs, shrimps, prawns and lobster) | 20 | 4 |  |
| 16055100 | Oysters, prepared or preserved (excl. smoked) | 20 | 4 |  |
| 16055200 | Scallops, incl. queen scallops, prepared or preserved (excl. smoked) | 20 | 4 |  |
| 16055310 | Mussels, prepared or preserved, in airtight containers (excl. merely smoked) | 20 | 4 |  |
| 16055390 | Mussels, prepared or preserved (excl. in airtight containers, and merely smoked) | 20 | 4 |  |
| 16055400 | Cuttlefish and squid, prepared or preserved (excl. smoked) | 20 | 4 |  |
| 16055500 | Octopus, prepared or preserved (excl. smoked) | 20 | 4 |  |
| 16055600 | Clams, cockles and arkshells, prepared or preserved (excl. smoked) | 20 | 4 |  |
| 16055700 | Abalone, prepared or preserved (excl. smoked) | 20 | 4 |  |
| 16055800 | Snails, prepared or preserved (excl. smoked and sea snails) | 20 | 4 |  |
| 16055900 | Molluscs, prepared or preserved (excl. smoked, oysters, scallops, mussels, cuttle fish, squid, octopus, abalone, snails, and clams, cockles and arkshells) | 20 | 4 |  |
| 16056100 | Sea cucumbers, prepared or preserved (excl. smoked) | 26 | 4 |  |
| 16056200 | Sea urchins, prepared or preserved (excl. smoked) | 26 | 4 |  |
| 16056300 | Jellyfish, prepared or preserved (excl. smoked) | 26 | 4 |  |
| 16056900 | Aquatic invertebrates, prepared or preserved (excl. smoked, crustaceans, molluscs, sea cucumbers, sea urchins and jellyfish) | 26 | 4 |  |
| 17011210 | Raw beet sugar, for refining (excl. added flavouring or colouring) | 33,9 EUR/100 kg/net | E |  |
| 17011290 | Raw beet sugar (excl. for refining and added flavouring or colouring) | 41,9 EUR/100 kg/net | E |  |
| 17011310 | Raw cane sugar for refining, in solid form, not containing added flavouring or colouring matter, obtained without centrifugation, with sucrose content 69° to 93°, containing only natural anhedral microcrystals [see subheading note 2.] | 33,9 EUR/100 kg/net | SR |  |
| 17011390 | Raw cane sugar, in solid form, not containing added flavouring or colouring matter, obtained without centrifugation, with sucrose content 69° to 93°, containing only natural anhedral microcrystals [see subheading note 2.] (excl. for refining) | 41,9 EUR/100 kg/net | E |  |
| 17011410 | Raw cane sugar for refining, in solid form, not containing added flavouring or colouring matter (excl. cane sugar of 1701 13) | 33,9 EUR/100 kg/net | SR |  |
| 17011490 | Raw cane sugar, in solid form, not containing added flavouring or colouring matter (excl. for refining, and cane sugar of 1701 13) | 41,9 EUR/100 kg/net | E |  |
| 17019100 | Refined cane or beet sugar, containing added flavouring or colouring, in solid form | 41,9 EUR/100 kg/net | E |  |
| 17019910 | White sugar, containing in dry state ≥ 99,5 % sucrose (excl. flavoured or coloured) | 41,9 EUR/100 kg/net | E |  |
| 17019990 | Cane or beet sugar and chemically pure sucrose, in solid form (excl. cane and beet sugar containing added flavouring or colouring, raw sugar and white sugar) | 41,9 EUR/100 kg/net | E |  |
| 17021100 | Lactose in solid form and lactose syrup, not containing added flavouring or colouring matter, containing by weight ≥ 99 % lactose, expressed as anhydrous lactose, calculated on the dry matter | 14 EUR/100 kg/net | 4 |  |
| 17021900 | Lactose in solid form and lactose syrup, not containing added flavouring or colouring matter, containing by weight < 99 % lactose, expressed as anhydrous lactose, calculated on the dry matter | 14 EUR/100 kg/net | 4 |  |
| 17022010 | Maple sugar, in solid form, flavoured or coloured | 0,4 EUR/100 kg/net    per 1  % sucrose | 4 |  |
| 17022090 | Maple sugar, in solid form, and maple syrup (excl. flavoured or coloured) | 8 | 4 |  |
| 17023010 | Isoglucose in the solid form, not containing fructose or containing in the dry state < 20 % by weight of fructose | 50,7 EUR/100 kg/   net mas | OS |  |
| 17023050 | Glucose "dextrose" in the form of white crystalline powder, whether or not agglomerated, not containing fructose or containing in the dry state < 20 % by weight of glucose (excl. isoglucose) | 26,8 EUR/100 kg/net | OS |  |
| 17023090 | Glucose in solid form and glucose syrup, not containing added flavouring or colouring matter and not containing fructose or containing in the dry state < 20 % by weight of fructose (excl. isoglucose and glucose "dextrose" in the form of white crystalline powder, whether or not agglomerated) | 20 EUR/100 kg/net | OS |  |
| 17024010 | Isoglucose in solid form, containing in the dry state ≥ 20 % and < 50 % by weight of fructose (excl. invert sugar) | 50,7 EUR/100 kg/   net mas | OS |  |
| 17024090 | Glucose in solid form and glucose syrup, not containing added flavouring or colouring matter, and containing in the dry state ≥ 20 % and < 50 % by weight of fructose (excl. isoglucose and invert sugar) | 20 EUR/100 kg/net | OS |  |
| 17025000 | Chemically pure fructose in solid form | 16 + 50,7 EUR/   100 kg/net mas | OS |  |
| 17026010 | Isoglucose in solid form, containing in the dry state > 50 % by weight of fructose (excl. chemically pure fructose and invert sugar) | 50,7 EUR/100 kg/   net mas | OS |  |
| 17026080 | Inulin syrup obtained directly by hydrolysis of inulin or oligofructoses, containing in the dry state > 50 % by weight of fructose in free form or as sucrose | 0,4 EUR/100 kg/net    per 1  % sucrose | 7 |  |
| 17026095 | Fructose in solid form and fructose syrup not containing added flavouring or colouring matter and containing in the dry state > 50 % by weight of fructose (excl. isoglucose, inulin syrup, chemically pure fructose and invert sugar) | 0,4 EUR/100 kg/net    per 1  % sucrose | OS |  |
| 17029010 | Chemically pure maltose, in solid form | 12,8 | 7 |  |
| 17029030 | Isoglucose in solid form, containing in the dry state 50 % by weight of fructose, obtained from glucose polymers | 50,7 EUR/100 kg/   net mas | OS |  |
| 17029050 | Maltodextrine in solid form and maltodextrine syrup (excl. flavoured or coloured) | 20 EUR/100 kg/net | OS |  |
| 17029071 | Sugar and molasses, caramelised, containing in the dry state ≥ 50 % by weight of sucrose | 0,4 EUR/100 kg/net    per 1  % sucrose | OS |  |
| 17029075 | Sugar and molasses, caramelised, containing in the dry state < 50 % by weight of sucrose, in powder form, whether or not agglomerated | 27,7 EUR/100 kg/net | OS |  |
| 17029079 | Sugar and molasses, caramelised, containing in the dry state < 50 % by weight of sucrose (excl. sugar and molasses in powder form, whether or not agglomerated) | 19,2 EUR/100 kg/net | OS |  |
| 17029080 | Inulin syrup, obtained directly by hydrolysis of inulin or oligofructoses, containing in the dry state ≥ 10 % but ≤ 50 % by weight of fructose in free form or as sucrose | 0,4 EUR/100 kg/net    per 1  % sucrose | 7 |  |
| 17029095 | Sugars in solid form, incl. invert sugar, and sugar and sugar syrup blends containing in the dry state 50 % by weight of fructose, not containing added flavouring or colouring matter (excl. cane or beet sugar, chemically pure sucrose and maltose, lactose, maple sugar, glucose, fructose, maltodextrine, and syrups thereof, isoglucose, inulin syrup and caramel) | 0,4 EUR/100 kg/net per 1  % sucrose | OS |  |
| 17031000 | Cane molasses resulting from the extraction or refining of sugar | 0,35 EUR/100 kg/net | 7 |  |
| 17039000 | Beet molasses resulting from the extraction or refining of sugar | 0,35 EUR/100 kg/net | 4 |  |
| 17041010 | Chewing gum, whether or not sugar-coated, containing < 60 % sucrose, incl. invert sugar expressed as sucrose | 6,2 + 27,1 EUR/   100 kg/net    MAX 17,9 | 10 |  |
| 17041090 | Chewing gum, whether or not sugar-coated, containing ≥ 60 % sucrose, incl. invert sugar expressed as sucrose | 6,3 + 30,9 EUR/   100 kg/net    MAX 18,2 | 10 |  |
| 17049010 | Liquorice extract containing > 10 % sucrose, without other added substances | 13,4 | 10 |  |
| 17049030 | White chocolate | 9,1 + 45,1 EUR/   100 kg/net    MAX 18,9 + 16,5 EUR/100 kg/net | 10 |  |
| 17049051 | Pastes, incl. marzipan, in immediate packings of ≥ 1 kg | 9 + EA MAX 18,7 + AD S/Z | 10 |  |
| 17049055 | Throat pastilles and cough drops | 9 + EA MAX 18,7 + AD S/Z | 10 |  |
| 17049061 | Sugar-coated "panned" goods, not containing cocoa | 9 + EA MAX 18,7 + AD S/Z | 10 |  |
| 17049065 | Gum and jelly confectionery, incl. fruit pastes in the form of sugar confectionery | 9 + EA MAX 18,7 + AD S/Z | 10 |  |
| 17049071 | Boiled sweets, whether or not filled | 9 + EA MAX 18,7 + AD S/Z | 10 |  |
| 17049075 | Toffees, caramels and similar sweets | 9 + EA MAX 18,7 + AD S/Z | 10 |  |
| 17049081 | Compressed tablets of sugar confectionery, whether or not manufactured with binding agents, not containing cocoa (excl. chewing gum, white chocolate, throat pastilles and cough drops, gum confectionery and jelly confectionery incl. fruit pastes in the form of sugar confectionery, boiled sweets, whether or not filled, pastes, incl. marzipan, in immediate packings of a net content of ≥ 1 kg) | 9 + EA MAX 18,7 + AD S/Z | 10 |  |
| 17049099 | Pastes, marzipan, nougat and other prepared sugar confectionery, not containing cocoa (excl. chewing gum, white chocolate, throat pastilles and cough drops, gum and jelly confectionery incl. fruit pastes in the form of sugar confectionery, boiled sweets, toffees, caramels and similar sweets, compressed tablets, and pastes incl. marzipan in immediate packings of ≥ 1 kg) | 9 + EA MAX 18,7 + AD S/Z | 10 |  |
| 18010000 | Cocoa beans, whole or broken, raw or roasted | Free | 0 |  |
| 18020000 | Cocoa shells, husks, skins and other cocoa waste | Free | 0 |  |
| 18031000 | Cocoa paste (excl. defatted) | 9,6 | 10 |  |
| 18032000 | Cocoa paste, wholly or partly defatted | 9,6 | 10 |  |
| 18040000 | Cocoa butter, fat and oil | 7,7 | 10 |  |
| 18050000 | Cocoa powder, not containing added sugar or other sweetening matter | 8 | 10 |  |
| 18061015 | Cocoa powder, containing added sugar or other sweetening matter but containing no sucrose or containing < 5 % by weight of sucrose, incl. inverted sugar expressed as sucrose or isoglucose expressed as sucrose | 8 | 10 |  |
| 18061020 | Cocoa powder, containing added sugar or other sweetening matter, containing ≥ 5 % but < 65 % by weight of sucrose, incl. inverted sugar expressed as sucrose or isoglucose expressed as sucrose | 8 + 25,2 EUR/   100 kg/net | 10 |  |
| 18061030 | Sweetened cocoa powder, containing ≥ 65 % but < 80 % sucrose, incl. inverted sugar expressed as sucrose or isoglucose expressed as sucrose | 8 + 31,4 EUR/   100 kg/net | OS |  |
| 18061090 | Sweetened cocoa powder, containing ≥ 80 % sucrose, incl. inverted sugar expressed as sucrose or isoglucose expressed as sucrose | 8 + 41,9 EUR/   100 kg/net | OS |  |
| 18062010 | Chocolate and other food preparations containing cocoa, in blocks, slabs or bars weighing > 2 kg or in liquid, paste, powder, granular or other bulk form, in containers or immediate packings of a content > 2 kg, containing ≥ 31 %, by weight, of cocoa butter and milkfat (excl. cocoa powder) | 8,3 + EA MAX 18,7 + AD S/Z | 10 |  |
| 18062030 | Chocolate and other food preparations containing cocoa, in blocks, slabs or bars weighing > 2 kg or in liquid, paste, powder, granular or other bulk form, in containers or immediate packings of a content > 2 kg, containing a combined weight of ≥ 25 % but < 31 % of cocoa butter and milkfat (excl. cocoa powder) | 8,3 + EA MAX 18,7 + AD S/Z | 10 |  |
| 18062050 | Chocolate and other food preparations containing cocoa, in blocks, slabs or bars weighing > 2 kg or in liquid, paste, powder, granular or other bulk form, in containers or immediate packings of a content > 2 kg, containing ≥ 18 % by weight but < 31 % by weight of cocoa butter (excl. cocoa powder) | 8,3 + EA MAX 18,7 + AD S/Z | 10 |  |
| 18062070 | Chocolate milk crumb preparations in containers or immediate packings of a content of > 2 kg | 15,4 + EA | 10 |  |
| 18062080 | Chocolate flavour coating in containers or immediate packings of a content > 2 kg | 8,3 + EA MAX 18,7 + AD S/Z | 10 |  |
| 18062095 | Chocolate and other food preparations containing cocoa, in blocks, slabs or bars weighing > 2 kg or in liquid, paste, powder, granular or other bulk form, in containers or immediate packings of a content > 2 kg, containing < 18 % by weight of cocoa butter | 8,3 + EA MAX 18,7 + AD S/Z | 10 |  |
| 18063100 | Chocolate and other preparations containing cocoa, in blocks, slabs or bars of ≤ 2 kg, filled | 8,3 + EA MAX 18,7 + AD S/Z | 10 |  |
| 18063210 | Chocolate and other preparations containing cocoa, in blocks, slabs or bars of ≤ 2 kg, with added cereal, fruit or nuts (excl. filled) | 8,3 + EA MAX 18,7 + AD S/Z | 10 |  |
| 18063290 | Chocolate and other preparations containing cocoa, in blocks, slabs or bars of ≤ 2 kg (excl. filled and with added cereal, fruit or nuts) | 8,3 + EA MAX 18,7 + AD S/Z | 10 |  |
| 18069011 | Chocolate and chocolate products in the form of chocolates, whether or not filled, containing alcohol | 8,3 + EA MAX 18,7 + AD S/Z | 10 |  |
| 18069019 | Chocolate and chocolate products in the form of chocolates, whether or not filled, not containing alcohol | 8,3 + EA MAX 18,7 + AD S/Z | 10 |  |
| 18069031 | Chocolate and chocolate products, filled (excl. in blocks, slabs or bars and chocolates) | 8,3 + EA MAX 18,7 + AD S/Z | 10 |  |
| 18069039 | Chocolates and chocolate products, unfilled (excl. in blocks, slabs or bars, chocolates) | 8,3 + EA MAX 18,7 + AD S/Z | 10 |  |
| 18069050 | Sugar confectionery and substitutes therefor made from sugar substitution products, containing cocoa | 8,3 + EA MAX 18,7 + AD S/Z | 10 |  |
| 18069060 | Spreads containing cocoa | 8,3 + EA MAX 18,7 + AD S/Z | 10 |  |
| 18069070 | Preparations containing cocoa, for making beverages | 8,3 + EA MAX 18,7 + AD S/Z | 10 |  |
| 18069090 | Preparations containing cocoa, in containers or immediate packings of ≤ 2 kg (excl. chocolate, chocolates and other chocolate products, sugar confectionery and substitutes therefor made from sugar substitution products, spreads and preparations containing cocoa for making beverages, and cocoa powder) | 8,3 + EA MAX 18,7 + AD S/Z | 10 |  |
| 19011000 | Food preparations for infant use, put up for retail sale, of flour, groats, meal, starch or malt extract, not containing cocoa or containing < 40 % by weight of cocoa calculated on a totally defatted basis, n.e.s. and of milk, sour cream, whey, yogurt, kephir or similar goods of heading 0401 to 0404, not containing cocoa or containing < 5% by weight of cocoa calculated on a totally defatted basis, n.e.s. | 7,6 + EA | IF |  |
| 19012000 | Mixes and doughs of flour, groats, meal, starch or malt extract, not containing cocoa or containing < 40 % by weight of cocoa calculated on a totally defatted basis, n.e.s. and of mixes and doughs of milk, cream, butter milk, sour milk, sour cream, whey, yogurt, kephir or similar goods of heading 0401 to 0404, not containing cocoa or containing < 5 % by weight of cocoa calculated on a totally defatted basis, n.e.s. , for the preparation of bakers' wares of heading 1905 | 7,6 + EA | 10 |  |
| 19019011 | Malt extract with a dry extract content of ≥ 90 % | 5,1 + 18 EUR/   100 kg/net | 10 |  |
| 19019019 | Malt extract with a dry extract content of < 90 % | 5,1 + 14,7 EUR/   100 kg/net | 10 |  |
| 19019091 | Food preparations of flour, groats, meal, starch or malt extract, containing no milkfats, sucrose, isoglucose, glucose or starch or containing < 1,5 % milkfat, 5 % sucrose, isoglucose, glucose or starch, not containing cocoa or containing cocoa in a proportion by weight of < 40 %, calculated on a totally defatted basis (excl. malt extract and for infant food, put up for retail sale, mixes and doughs for the preparation of bakers' wares and in powder form of milk, cream, butter milk, sour milk, sour cream, whey, yogurt, kephir or similar goods of heading 0401 to 0404) | 12,8 | 10 |  |
| 19019099 | Food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing cocoa in a proportion by weight of < 40 %, calculated on a totally defatted basis, and food preparations of milk, cream, butter milk, sour milk, sour cream, whey, yogurt, kephir or similar goods in heading 0401 to 0404, not containing cocoa or containing cocoa in a proportion by weight of < 5 %, calculated on a totally defatted basis, n.e.s. (excl. malt extract and preparations for infant food, put up for retail sale, mixes and doughs for preparation of bakers' wares and goods in subheading 1901.90.91) | 7,6 + EA | 10/OS ≥    70 % |  |
| 19021100 | Uncooked pasta, not stuffed or otherwise prepared, containing eggs | 7,7 + 24,6 EUR/   100 kg/net | 7 |  |
| 19021910 | Uncooked pasta, not stuffed or otherwise prepared, not containing common wheat flour or meal or eggs | 7,7 + 24,6 EUR/   100 kg/net | 7 |  |
| 19021990 | Uncooked pasta, not stuffed or otherwise prepared, containing common wheat flour or meal but no eggs | 7,7 + 21,1 EUR/   100 kg/net | 7 |  |
| 19022010 | Pasta, stuffed with meat or other substances, whether or not cooked or otherwise prepared, containing > 20 % by weight of fish, crustaceans, molluscs or other aquatic invertebrates | 8,5 | 4 |  |
| 19022030 | Pasta, stuffed with meat or other substances, whether or not cooked or otherwise prepared, containing > 20 % by weight of sausages and the like, of meat and meat offal of any kind, incl. fats of any kind or origin | 54,3 EUR/100 kg/net | 7 |  |
| 19022091 | Cooked pasta, stuffed with meat or other substances (excl. containing > 20 % by weight of sausages and the like, of meat and meat offal of any kind, incl. fats of any kind or origin or > 20 % by weight of fish, crustaceans, molluscs or other aquatic invertebrates) | 8,3 + 6,1 EUR/   100 kg/net | 7 |  |
| 19022099 | Pasta, otherwise prepared, stuffed with meat or other substances (excl. cooked, or containing > 20 % by weight of sausages and the like, of meat and meat offal of any kind, incl. fats of any kind or origin or > 20 % by weight of fish, crustaceans, molluscs or other aquatic invertebrates) | 8,3 + 17,1 EUR/   100 kg/net | 7 |  |
| 19023010 | Dried, prepared pasta (excl. stuffed) | 6,4 + 24,6 EUR/   100 kg/net | 7 |  |
| 19023090 | Pasta, cooked or otherwise prepared (excl. stuffed or dried pasta) | 6,4 + 9,7 EUR/   100 kg/net | 7 |  |
| 19024010 | Couscous unprepared | 7,7 + 24,6 EUR/   100 kg/net | 7 |  |
| 19024090 | Couscous, cooked or otherwise prepared | 6,4 + 9,7 EUR/   100 kg/net | 7 |  |
| 19030000 | Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or similar forms | 6,4 + 15,1 EUR/   100 kg/net | 7 |  |
| 19041010 | Prepared foods obtained by swelling or roasting cereals or cereal products based on maize | 3,8 + 20 EUR/   100 kg/net | 7 |  |
| 19041030 | Prepared foods obtained by swelling or roasting cereals or cereal products based on rice | 5,1 + 46 EUR/   100 kg/net | 7 |  |
| 19041090 | Prepared foods obtained by swelling or roasting cereals or cereal products (excl. based on maize or rice) | 5,1 + 33,6 EUR/   100 kg/net | 7 |  |
| 19042010 | Preparations of the Müsli type based on unroasted cereal flakes | 9 + EA | 7 |  |
| 19042091 | Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals, obtained from maize (excl. preparations of the Müsli type on the basis of unroasted cereal flakes) | 3,8 + 20 EUR/   100 kg/net | 7 |  |
| 19042095 | Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals, obtained from rice (excl. preparations of the Müsli type on the basis of unroasted cereal flakes) | 5,1 + 46 EUR/   100 kg/net | 7 |  |
| 19042099 | Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted and roasted cereal flakes or swelled cereals (excl. obtained from maize or rice and preparations of the Müsli type based on unroasted cereal flakes) | 5,1 + 33,6 EUR/   100 kg/net | 7 |  |
| 19043000 | Bulgur wheat in the form of worked grains, obtained by cooking hard wheat grains | 8,3 + 25,7 EUR/   100 kg/net | 7 |  |
| 19049010 | Rice, pre-cooked or otherwise prepared, n.e.s. (excl. flour, groats and meal, food preparations obtained by swelling or roasting or from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals) | 8,3 + 46 EUR/   100 kg/net | 7 |  |
| 19049080 | Cereals in grain or flake form or other worked grains, pre‑cooked or otherwise prepared, n.e.s. (excl. rice, maize [corn], flour, groats and meal, food preparations obtained by swelling or roasting or from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals and bulgur wheat) | 8,3 + 25,7 EUR/   100 kg/net | 7 |  |
| 19051000 | Crispbread | 5,8 + 13 EUR/   100 kg/net | 7 |  |
| 19052010 | Gingerbread and the like, whether or not containing cocoa, containing < 30 % sucrose, incl. invert sugar expressed as sucrose | 9,4 + 18,3 EUR/   100 kg/net | 7 |  |
| 19052030 | Gingerbread and the like, whether or not containing cocoa, containing ≥ 30 % but < 50 % sucrose, incl. invert sugar expressed as sucrose | 9,8 + 24,6 EUR/   100 kg/net | 7 |  |
| 19052090 | Gingerbread and the like, whether or not containing cocoa, containing ≥ 50 % sucrose, incl. invert sugar expressed as sucrose | 10,1 + 31,4 EUR/   100 kg/net | 7 |  |
| 19053111 | Sweet biscuits, whether or not containing cocoa, coated or covered with chocolate or cocoa preparations, in immediate packings of ≤ 85 g | 9 + EA MAX 24,2 + AD S/Z | 7 |  |
| 19053119 | Sweet biscuits, whether or not containing cocoa, coated or covered with chocolate or cocoa preparations, in immediate packings of > 85 g | 9 + EA MAX 24,2 + AD S/Z | 7 |  |
| 19053130 | Sweet biscuits, whether or not containing cocoa, containing ≥ 8 % milkfats (excl. coated or covered with chocolate or cocoa preparations) | 9 + EA MAX 24,2 + AD S/Z | 7 |  |
| 19053191 | Sweet sandwich biscuits, whether or not containing cocoa, containing < 8 % milkfats (excl. coated or covered with chocolate or cocoa preparations) | 9 + EA MAX 24,2 + AD S/Z | 7 |  |
| 19053199 | Sweet biscuits, whether or not containing cocoa, containing < 8 % milkfats (excl. coated or covered with chocolate or cocoa preparations and sandwich biscuits) | 9 + EA MAX 24,2 + AD S/Z | 7 |  |
| 19053205 | Waffles and wafers of a water content, by weight, of > 10 % | 9 + EA MAX 20,7 + AD F/M | 7 |  |
| 19053211 | Waffles and wafers, whether or not containing cocoa, coated or covered with chocolate or cocoa preparations, in immediate packings of ≤ 85 g (excl. of a water content, by weight, of > 10 %) | 9 + EA MAX 24,2 + AD S/Z | 7 |  |
| 19053219 | Waffles and wafers, whether or not containing cocoa, coated or covered with chocolate or cocoa preparations (excl. in immediate packings of ≤ 85 g and waffles and wafers of a water content, by weight, of > 10 %) | 9 + EA MAX 24,2 + AD S/Z | 7 |  |
| 19053291 | Waffles and wafers, salted, whether or not filled (excl. of a water content, by weight, of > 10 %) | 9 + EA MAX 20,7 + AD F/M | 7 |  |
| 19053299 | Waffles and wafers, whether or not containing cocoa, whether or not filled (excl. coated or covered with chocolate or cocoa preparations, salted and those with water content of > 10 %) | 9 + EA MAX 24,2 + AD S/Z | 7 |  |
| 19054010 | Rusks | 9,7 + EA | 7 |  |
| 19054090 | Toasted bread and similar toasted products (excl. rusks) | 9,7 + EA | 7 |  |
| 19059010 | Matzos | 3,8 + 15,9 EUR/   100 kg/net | 7 |  |
| 19059020 | Communion wafers, empty cachets for pharmaceutical use, sealing wafers, rice paper and similar products | 4,5 + 60,5 EUR/   100 kg/net | 7 |  |
| 19059030 | Bread, not containing added honey, eggs, cheese or fruit, whether or not containing in the dry state ≤ 5 % by weight of either sugars or fats | 9,7 + EA | 7 |  |
| 19059045 | Biscuits (excl. sweet biscuits) | 9 + EA MAX 20,7 + AD F/M | 7 |  |
| 19059055 | Extruded or expanded products, savoury or salted (excl. crispbread, rusks, toasted bread, similar toasted products and waffles and wafers) | 9 + EA MAX 20,7 + AD F/M | 7 |  |
| 19059060 | Fruit tarts, currant bread, panettone, meringues, Christmas stollen, croissants and other bakers' wares with added sweetener (excl. crispbread, gingerbread and the like, sweet biscuits, waffles and wafers, and rusks) | 9 + EA MAX 24,2 + AD S/Z | 7 |  |
| 19059090 | Pizzas, quiches and other unsweetened bakers' wares (excl. crispbread, gingerbread and the like, sweet biscuits, waffles and wafers, rusks and similar toasted products, bread, communion wafers, empty cachets for pharmaceutical use, sealing wafers) | 9 + EA MAX 20,7 + AD F/M | 7 |  |
| 20011000 | Cucumbers and gherkins, prepared or preserved by vinegar or acetic acid | 17,6 | 10 |  |
| 20019010 | Mango chutney, prepared or preserved by vinegar or acetic acid | Free | 0 |  |
| 20019020 | Fruit of genus capsicum, prepared or preserved by vinegar or acetic acid (excl. sweet peppers and pimentos) | 5 | 0 |  |
| 20019030 | Sweetcorn "Zea Mays var. saccharata", prepared or preserved by vinegar or acetic acid | 5,1 + 9,4 EUR/   100 kg/net | SC | PY |
| 20019040 | Yams, sweet potatoes and similar parts of plants containing ≥ 5 % starch, prepared or preserved by vinegar or acetic acid | 8,3 + 3,8 EUR/   100 kg/net | 7 |  |
| 20019050 | Mushrooms, prepared or preserved by vinegar or acetic acid | 16 | 10 |  |
| 20019065 | Olives, prepared or preserved by vinegar or acetic acid | 16 | 10 |  |
| 20019070 | Sweet peppers, prepared or preserved by vinegar or acetic acid | 16 | 10 |  |
| 20019092 | Palm hearts, guavas, mangoes, mangosteens, papaws "papayas", tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola, pitahaya, coconuts, cashew nuts, brazil nuts, areca "betel" nuts, cola nuts and macadamia nuts, prepared or preserved by vinegar or acetic acid | 10 | 4 |  |
| 20019097 | Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid (excl. cucumbers and gherkins, mango chutney, fruit of the genus Capsicum other than sweet peppers or pimentos, sweetcorn, yams, sweet potatoes and similar edible parts of plants, containing ≥ 5 % by weight of starch; mushrooms, palm hearts, olives, sweet peppers, guavas, mangoes, mangosteens, papaws "papayas", tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola, pitahaya, coconuts, cashew nuts, brazil nuts, areca "betel" nuts, colanuts and macadamia nuts) | 16 | 10 |  |
| 20021010 | Peeled tomatoes, whole or in pieces, prepared or preserved otherwise than by vinegar or acetic acid | 14,4 | 7 |  |
| 20021090 | Unpeeled tomatoes, whole or in pieces, prepared or preserved otherwise than by vinegar or acetic acid | 14,4 | 7 |  |
| 20029011 | Tomatoes, prepared or preserved otherwise than by vinegar or acetic acid, with dry matter content of < 12 %, in immediate packings of a net content of > 1 kg (excl. whole or in pieces) | 14,4 | 7 |  |
| 20029019 | Tomatoes, prepared or preserved otherwise than by vinegar or acetic acid, with dry matter content of < 12 %, in immediate packings of a net content of ≤ 1 kg (excl. whole or in pieces) | 14,4 | 7 |  |
| 20029031 | Tomatoes, prepared or preserved otherwise than by vinegar or acetic acid, with dry matter content of ≥ 12 % but ≤ 30 %, in immediate packings of a net content of > 1 kg (excl. whole or in pieces) | 14,4 | 7 |  |
| 20029039 | Tomatoes, prepared or preserved otherwise than by vinegar or acetic acid, with dry matter content of ≥ 12 % but 30 %, in immediate packings of a net content of ≤ 1 kg (excl. whole or in pieces) | 14,4 | 7 |  |
| 20029091 | Tomatoes, prepared or preserved otherwise than by vinegar or acetic acid, with dry matter content of > 30 %, in immediate packings of a net content of > 1 kg (excl. whole or in pieces) | 14,4 | 7 |  |
| 20029099 | Tomatoes, prepared or preserved otherwise than by vinegar or acetic acid, with dry matter content of > 30 %, in immediate packings of a net content of ≤ 1 kg (excl. whole or in pieces) | 14,4 | 7 |  |
| 20031020 | Mushrooms of the genus Agaricus, provisionally preserved otherwise than by vinegar or acetic acid, completely cooked | 18,4 + 191 EUR/   100 kg/net eda | 7 |  |
| 20031030 | Mushrooms of the genus Agaricus, prepared or preserved otherwise than by vinegar or acetic acid (excl. completely cooked mushrooms and provisionally preserved mushrooms) | 18,4 + 222 EUR/   100 kg/net eda | 7 |  |
| 20039010 | Truffles, prepared or preserved otherwise than by vinegar or acetic acid | 14,4 | 7 |  |
| 20039090 | Mushrooms, prepared or preserved otherwise than by vinegar or acetic acid (excl. mushrooms of the genus "Agaricus") | 18,4 | 10 |  |
| 20041010 | Cooked potatoes, frozen | 14,4 | 7 |  |
| 20041091 | Potatoes, prepared or preserved in the form of flour, meal or flakes, frozen | 7,6 + EA | 7 |  |
| 20041099 | Potatoes, prepared or preserved otherwise than by vinegar or acetic acid, frozen (excl. cooked only and in the form of flour, meal or flakes) | 17,6 | 7 |  |
| 20049010 | Sweetcorn "Zea Mays var. Zaccharata", prepared or preserved otherwise than by vinegar or acetic acid, frozen | 5,1 + 9,4 EUR/   100 kg/net | SC |  |
| 20049030 | Sauerkraut, capers and olives, prepared or preserved otherwise than by vinegar or acetic acid, frozen | 16 | 10 |  |
| 20049050 | Peas "Pisum sativum" and immature beans "Phaseolus spp.", prepared or preserved otherwise than by vinegar or acetic acid, frozen | 19,2 | 10 |  |
| 20049091 | Frozen cooked onions | 14,4 | 7 |  |
| 20049098 | Vegetables and mixtures of vegetables, prepared or preserved otherwise than by vinegar or acetic acid, frozen (excl. preserved by sugar, and tomatoes, mushrooms, truffles, potatoes, sweetcorn "Zea Mays var. saccharata", sauerkraut, capers, olives, peas "Pisum sativum", beans "Phaseolus spp." and cooked onions, unmixed) | 17,6 | 10 |  |
| 20051000 | Homogenised vegetables put up for retail sale as infant food or for dietetic purposes, in containers of ≤ 250 g | 17,6 | 10 |  |
| 20052010 | Potatoes in the form of flour, meal or flakes (excl. frozen) | 8,8 + EA | 7 |  |
| 20052020 | Potatoes in thin slices, cooked in fat or oil, whether or not salted or flavoured, in airtight packings, suitable for direct consumption, not frozen | 14,1 | 7 |  |
| 20052080 | Potatoes, prepared or preserved otherwise than by vinegar or acetic acid, not frozen (excl. potatoes in the form of flour, meal or flakes, and thinly sliced, cooked in fat or oil, whether or not salted or flavoured, in airtight packings, suitable for direct consumption | 14,1 | 7 |  |
| 20054000 | Peas "Pisum Sativum", prepared or preserved otherwise than by vinegar or acetic acid (excl. frozen) | 19,2 | 10 |  |
| 20055100 | Shelled beans "Vigna spp., Phaseolus spp.", prepared or preserved otherwise than by vinegar or acetic acid (excl. frozen) | 17,6 | 10 |  |
| 20055900 | Unshelled beans "Vigna spp., Phaseolus spp.", prepared or preserved otherwise than by vinegar or acetic acid (excl. frozen) | 19,2 | 10 |  |
| 20056000 | Asparagus, prepared or preserved otherwise than by vinegar or acetic acid (excl. frozen) | 17,6 | 10 |  |
| 20057000 | Olives, prepared or preserved otherwise than by vinegar or acetic acid (excl. frozen) | 12,8 | 7 |  |
| 20058000 | Sweetcorn "Zea Mays var. saccharata", prepared or preserved otherwise than by vinegar or acetic acid (excl. frozen) | 5,1 + 9,4 EUR/   100 kg/net | SC |  |
| 20059100 | Bamboo shoots, prepared or preserved otherwise than by vinegar or acetic acid (excl. frozen) | 17,6 | 10 |  |
| 20059910 | Fruit of genus capsicum, prepared or preserved otherwise than by vinegar or acetic acid (excl. sweet peppers and pimentos and frozen) | 6,4 | 4 |  |
| 20059920 | Capers, prepared or preserved otherwise than by vinegar or acetic acid (excl. frozen) | 16 | 10 |  |
| 20059930 | Artichokes, prepared or preserved otherwise than by vinegar or acetic acid (excl. frozen) | 17,6 | 10 |  |
| 20059950 | Mixtures of vegetables, prepared or preserved otherwise than by vinegar or acetic acid, not frozen | 17,6 | 10 |  |
| 20059960 | Sauerkraut, non-frozen | 16 | 10 |  |
| 20059980 | Vegetables, prepared or preserved otherwise than by vinegar or acetic acid, not frozen (excl. preserved by sugar, homogenised vegetables of subheading 2005.10, and tomatoes, mushrooms, truffles, potatoes, sauerkraut, peas "Pisum sativum", beans "Vigna spp", Phaseolus spp." asparagus, olives, sweetcorn "zea mays var. saccharata", bamboo shoots, fruit of the genus capsicum hot to the taste, capers, artichokes and mixtures of vegetables) | 17,6 | 10 |  |
| 20060010 | Ginger, preserved by sugar, drained, glacé or crystallised | Free | 0 |  |
| 20060031 | Cherries, with a sugar content of > 13 %, preserved by sugar, drained, glacé or crystallised | 20 + 23,9 EUR/   100 kg/net | 10 |  |
| 20060035 | Guavas, mangoes, mangosteens, papaws "papayas", tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola, pitahaya, coconuts, cashew nuts, brazil nuts, areca "betel" nuts, cola nuts and macadamia nuts, preserved by sugar drained, lacé or crystallised, with a sugar content of > 13 % by weight | 12,5 + 15 EUR/   100 kg/net | 10 |  |
| 20060038 | Vegetables, fruit, nuts, fruit-peel and other edible parts of plants, preserved by sugar "drained, glacé or crystallised", with a sugar content of > 13 % by weight (excl. cherries, ginger, guavas, mangoes, mangosteens, papaws "papayas", tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola, pitahaya, coconuts, cashew nuts, brazil nuts, areca "betel" nuts, colanuts and macadamia nuts) | 20 + 23,9 EUR/   100 kg/net | 10 |  |
| 20060091 | Guavas, mangoes, mangosteens, papaws "papayas", tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola, pitahaya, coconuts, cashew nuts, brazil nuts, areca "betel" nuts, cola nuts and macadamia nuts, preserved by sugar drained, glacé or crystallised, with a sugar content of ≤ 13 % by weight | 12,5 | 7 |  |
| 20060099 | Vegetables, fruit, nuts, fruit-peel and other edible parts of plants, preserved by sugar "drained, glacé or crystallised", with a sugar content of ≤ 13 % by weight (excl. ginger, guavas, mangoes, mangosteens, papaws "papayas", tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola, pitahaya, coconuts, cashew nuts, brazil nuts, areca "betel" nuts, colanuts and macadamia nuts) | 20 | 10 |  |
| 20071010 | Homogenised preparations of jams, fruit jellies, marmalades, fruit or nut purée and pastes, obtained by cooking, put up for retail sale as infant food or for dietetic purposes, in containers of ≤ 250 g, with sugar content of > 13 % by weight | 24 + 4,2 EUR/   100 kg/net | 10 |  |
| 20071091 | Jams, jellies, marmalades, purée and pastes, of guavas, mangoes, mangosteens, papaws "papayas", tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola, pitahaya, obtained by cooking, whether or not containing added sugar or other sweetening matter, put up for retail sale as infant food or for dietetic purposes, in containers of a net weight of ≤ 250 g (excl. with a sugar content of > 13 % by weight) | 15 | 7 |  |
| 20071099 | Jams, fruit jellies, marmalades, fruit purée and pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter, put up for retail sale as infant food or for dietetic purposes, in containers of a net weight of ≤ 250 g (excl. with a sugar content of > 13 % by weight and preparations of guavas, mangoes, mangosteens, papaws "papayas", tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola and pitahaya) | 24 | 10 |  |
| 20079110 | Citrus fruit jams, jellies, marmalades, purées or pastes, obtained by cooking, with sugar content of > 30 % by weight (excl. homogenised preparations of subheading 2007.10) | 20 + 23 EUR/100 kg/net | 10 |  |
| 20079130 | Citrus fruit jams, jellies, marmalades, purées or pastes, obtained by cooking, with sugar content of > 13 % but ≤ 30 % by weight (excl. homogenised preparations of subheading 2007.10) | 20 + 4,2 EUR/100 kg/net | 10 |  |
| 20079190 | Citrus fruit jams, jellies, marmalades, purées or pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter (excl. with sugar content of > 13 % by weight and homogenised preparations of subheading 2007.10) | 21,6 | 10 |  |
| 20079910 | Plum purée and paste, obtained by cooking, with sugar content of > 30 % by weight, in packings of > 100 kg, for industrial processing | 22,4 | 10 |  |
| 20079920 | Chestnut purée and paste, obtained by cooking, with sugar content of > 30 % by weight (excl. homogenised preparations of subheading 2007.10) | 24 + 19,7 EUR/   100 kg/net | 10 |  |
| 20079931 | Cherry jams, jellies, marmalades, purées or pastes, obtained by cooking, with sugar content of > 30 % by weight (excl. homogenised preparations of subheading 2007.10) | 24 + 23 EUR/   100 kg/net | 10 |  |
| 20079933 | Strawberry jams, jellies, marmalades, purées or pastes, obtained by cooking, with sugar content of > 30 % (excl. homogenised preparations of subheading 2007.10) | 24 + 23 EUR/   100 kg/net | 10 |  |
| 20079935 | Raspberry jams, jellies, marmalades, purées or pastes, obtained by cooking, with sugar content of > 30 % by weight (excl. homogenised preparations of subheading 2007.10) | 24 + 23 EUR/   100 kg/net | 10 |  |
| 20079939 | Jams, jellies, marmalades, fruit purées or pastes, obtained by cooking, with sugar content of > 30 % by weight (excl. raspberries, strawberries, cherries and citrus fruits, chestnut purée and paste, homogenised preparations of subheading 2007.10, and plum purée and paste, in packings of > 100 kg, for industrial processing) | 24 + 23 EUR/   100 kg/net | 10 |  |
| 20079950 | Jams, fruit jellies, marmalades, fruit purée and fruit pastes, obtained by cooking, with a sugar content of > 13 to 30 % by weight (excl. such products made from citrus fruits and homogenised preparations of subheading 2007.10) | 24 + 4,2 EUR/   100 kg/net | 10 |  |
| 20079993 | Jams, fruit jellies, marmalades, fruit purée and pastes of guavas, mangoes, mangosteens, papaws "papayas", jackfruits, passion fruit, tamarinds, cashew apples, lychees, sapodillo plums, carambola, pitahaya, coconuts, cashew nuts, brazil nuts, areca "betel" nuts, colanuts and macadamia nuts, obtained by cooking, whether or not containing added sugar or other sweetening matter (excl. with a sugar content of > 13 % by weight and homogenised preparations of subheading 2007.10) | 15 | 7 |  |
| 20079997 | Jams, fruit jellies, marmalades, fruit purée and pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter (excl. with a sugar content of > 13 % by weight, homogenised preparations of subheading 2007.10 and of guavas, mangoes, mangosteens, papaws "papayas", tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola, pitahaya, coconuts, cashew nuts, brazil nuts, areca "betel" nuts, colanuts, macadamia nuts and citrus fruit) | 24 | 10 |  |
| 20081110 | Peanut butter | 12,8 | 10 |  |
| 20081191 | Groundnuts, prepared or preserved, in immediate packings of a net content of > 1 kg (excl. roasted, preserved with sugar and peanut butter) | 11,2 | 7 |  |
| 20081196 | Groundnuts, roasted, in immediate packings of a net content ≤ 1 kg | 12 | 7 |  |
| 20081198 | Groundnuts, prepared or preserved, in immediate packings of a content of ≤ 1 kg (excl. roasted, preserved with sugar and peanut butter) | 12,8 | 7 |  |
| 20081911 | Coconuts, cashew nuts, brazil nuts, areca "betel" nuts, cola nuts and macadamia nuts, incl. mixtures containing guavas, mangoes, mangosteens, papaws "papayas", tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola, pitahaya, coconuts, cashew nuts, brazil nuts, areca (betel) nuts, colanuts and macadamia nuts of ≥ 50 % by weight, prepared or preserved, in immediate packings of a net content of > 1 kg (excl. preserved with sugar) | 7 | 4 |  |
| 20081913 | Roasted almonds and pistachios, in immediate packings of a net content > 1 kg | 9 | 4 |  |
| 20081919 | Nuts and other seeds, incl. mixtures, prepared or preserved, in immediate packings of a content of > 1 kg (excl. prepared or preserved with vinegar, preserved with sugar but not laid in syrup, jams, fruit jellies, marmalades, fruit purée and pastes, obtained by cooking, groundnuts, roasted almonds and pistachios and coconuts, cashew nuts, brazil nuts, areca "betel" nuts, colanuts and macadamia nuts and mixtures containing ≥ 50 % by weight of tropical nuts) | 11,2 | 7 |  |
| 20081991 | Coconuts, cashew nuts, brazil nuts, areca "betel" nuts, cola nuts and macadamia nuts, incl. mixtures containing guavas, mangoes, mangosteens, papaws "papayas", tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola, pitahaya, coconuts, cashew nuts, brazil nuts, areca (betel) nuts, colanuts and macadamia nuts of ≥ 50 % by weight, prepared or preserved, in immediate packings of a net content of ≤ 1 kg | 8 | 4 |  |
| 20081993 | Roasted almonds and pistachios, in immediate packings of a net content ≤ 1 kg | 10,2 | 7 |  |
| 20081995 | Roasted nuts, in immediate packings of a net content ≤ 1 kg (excl. groundnuts, almonds, pistachios, coconuts, cashew nuts, brazil nuts, areca "betel" nuts, cola nuts and macadamia nuts) | 12 | 7 |  |
| 20081999 | Nuts and other seeds, incl. mixtures, prepared or preserved, in immediate packings of a content of ≤ 1 kg (excl. prepared or preserved with vinegar, preserved with sugar but not laid in syrup, jams, fruit jellies, marmalades, fruit purée and pastes, obtained by cooking, groundnuts, roasted nuts, and coconuts, cashew nuts, Brazil nuts, areca "betel" nuts, colanuts and macadamia nuts and mixtures containing ≥ 50 % by weight of tropical nuts) | 12,8 | 7 |  |
| 20082011 | Pineapples, prepared or preserved, containing added spirit, with sugar content of > 17 %, in immediate packings of a net content of > 1 kg | 25,6 + 2,5 EUR/   100 kg/net | 10 |  |
| 20082019 | Pineapples, prepared or preserved, containing added spirit, in immediate packings of a net content of > 1 kg (excl. with sugar content of > 17 %) | 25,6 | 7 |  |
| 20082031 | Pineapples, prepared or preserved, containing added spirit, with sugar content of > 19 %, in immediate packings of a net content of ≤ 1 kg | 25,6 + 2,5 EUR/   100 kg/net | 10 |  |
| 20082039 | Pineapples, prepared or preserved, containing added spirit, in immediate packings of a net content of ≤ 1 kg (excl. with sugar content of > 19 %) | 25,6 | 7 |  |
| 20082051 | Pineapples, prepared or preserved, containing added sugar but no added spirit, with sugar content of > 17 %, in immediate packings of a net content of > 1 kg | 19,2 | 10 |  |
| 20082059 | Pineapples, prepared or preserved, containing added sugar but no added spirit, with a sugar content of > 13 % but ≤ 17 %, in immediate packings of a net content of > 1 kg | 17,6 | 10 |  |
| 20082071 | Pineapples, prepared or preserved, containing added sugar but no added spirit, with sugar content of > 19 %, in immediate packings of a net content of ≤ 1 kg | 20,8 | 10 |  |
| 20082079 | Pineapples, prepared or preserved, containing added sugar but no added spirit, with sugar content of > 13 % but ≤ 19 %, in immediate packings of a net content of ≤ 1 kg | 19,2 | 10 |  |
| 20082090 | Pineapples, prepared or preserved, not containing added spirit or added sugar | 18,4 | 10 |  |
| 20083011 | Citrus fruit, prepared or preserved, containing added spirit, with sugar content of > 9 % and actual alcoholic strength of ≤ 11,85 % mas | 25,6 | 10 |  |
| 20083019 | Citrus fruit, prepared or preserved, containing added spirit, with sugar content of > 9 % and actual alcoholic strength of > 11,85 % mas | 25,6 + 4,2 EUR/   100 kg/net | 10 |  |
| 20083031 | Citrus fruit, prepared or preserved, containing added spirit, with actual alcoholic strength of ≤ 11,85 % mas (excl. with sugar content of > 9 %) | 24 | 10 |  |
| 20083039 | Citrus fruit, prepared or preserved, containing added spirit, with actual alcoholic strength of > 11,85 % mas (excl. with sugar content of > 9 %) | 25,6 | 10 |  |
| 20083051 | Grapefruit segments, prepared or preserved, containing added sugar but no added spirit, in immediate packings of a net content of > 1 kg | 15,2 | 10 |  |
| 20083055 | Mandarins, incl. tangerines and satsumas, clementines, wilkings and similar citrus hybrids, prepared or preserved, containing added sugar but no added spirit, in immediate packings of a net content of > 1 kg | 18,4 | 10 |  |
| 20083059 | Citrus fruits, prepared or preserved, containing added sugar but no added spirit, in immediate packings of a net content of > 1 kg (excl. grapefruit segments, mandarins, incl. tangerines and satsumas, clementines, wilkings and similar citrus hybrids) | 17,6 | 10 |  |
| 20083071 | Grapefruit segments, prepared or preserved, containing added sugar but no added spirit, in immediate packings of a net content of ≤ 1 kg | 15,2 | 10 |  |
| 20083075 | Mandarins, incl. tangerines and satsumas, clementines, wilkings and similar citrus hybrids, prepared or preserved, containing added sugar but no added spirit, in immediate packings of a net content of ≤ 1 kg | 17,6 | 10 |  |
| 20083079 | Citrus fruits, prepared or preserved, containing added sugar but no added spirit, in immediate packings of a net content of ≤ 1 kg (excl. grapefruit segments, mandarins, incl. tangerines and satsumas, clementines, wilkings and similar citrus hybrids) | 20,8 | 10 |  |
| 20083090 | Citrus fruit, prepared or preserved, not containing added spirit or added sugar | 18,4 | 10 |  |
| 20084011 | Pears, prepared or preserved, containing added spirit, with sugar content of > 13 % and actual alcoholic strength of ≤ 11,85 % mas, in immediate packings of a net content of > 1 kg | 25,6 | 10 |  |
| 20084019 | Pears, prepared or preserved, containing added spirit, with sugar content of > 13 % and actual alcoholic strength of > 11,85 % mas, in immediate packings of a net content of > 1 kg | 25,6 + 4,2 EUR/   100 kg/net | 7 |  |
| 20084021 | Pears, prepared or preserved, containing added spirit, with actual alcoholic strength of ≤ 11,85 % mas, in immediate packings of a net content of > 1 kg (excl. sugar content of > 13 %) | 24 | 10 |  |
| 20084029 | Pears, prepared or preserved, containing added spirit, with actual alcoholic strength of > 11,85 % mas, in immediate packings of a net content of > 1 kg (excl. sugar content of > 13 %) | 25,6 | 10 |  |
| 20084031 | Pears, prepared or preserved, containing added spirit, with sugar content of > 15 %, in immediate packings of a net content of ≤ 1 kg | 25,6 + 4,2 EUR/   100 kg/net | 7 |  |
| 20084039 | Pears, prepared or preserved, containing added spirit, in immediate packings of a net content of ≤ 1 kg (excl. sugar content of > 15 %) | 25,6 | 10 |  |
| 20084051 | Pears, prepared or preserved, containing no spirit but with added sugar, with sugar content of > 13 %, in immediate packings of a net content of > 1 kg | 17,6 | 10 |  |
| 20084059 | Pears, prepared or preserved, containing no spirit but with added sugar, with sugar content of ≤ 13 %, in immediate packings of a net content of > 1 kg | 16 | 10 |  |
| 20084071 | Pears, prepared or preserved, containing no spirit but with added sugar, with sugar content of > 15 %, in immediate packings of a net content of ≤ 1 kg | 19,2 | 10 |  |
| 20084079 | Pears, prepared or preserved, containing no spirit but with added sugar, with sugar content of ≤ 15 %, in immediate packings of a net content of ≤ 1 kg | 17,6 | 10 |  |
| 20084090 | Pears, prepared or preserved, not containing added spirit or added sugar | 16,8 | 10 |  |
| 20085011 | Apricots, prepared or preserved, containing added spirit, with sugar content of > 13 % and actual alcoholic strength of ≤ 11,85 % mas, in immediate packings of a net content of of > 1 kg | 25,6 | 10 |  |
| 20085019 | Apricots, prepared or preserved, containing added spirit, with sugar content of > 13 % and actual alcoholic strength of > 11,85 % mas, in immediate packings of a net content of > 1 kg | 25,6 + 4,2 EUR/   100 kg/net | 7 |  |
| 20085031 | Apricots, prepared or preserved, containing added spirit, with actual alcoholic strength of ≤ 11,85 % mas, in immediate packings of a net content of > 1 kg (excl. sugar content of > 13 %) | 24 | 10 |  |
| 20085039 | Apricots, prepared or preserved, containing added spirit, with actual alcoholic strength of > 11,85 % mas, in immediate packings of a net content of > 1 kg (excl. sugar content of > 13 %) | 25,6 | 10 |  |
| 20085051 | Apricots, prepared or preserved, containing added spirit, with sugar content of > 15 %, in immediate packings of a net content of ≤ 1 kg | 25,6 + 4,2 EUR/   100 kg/net | 7 |  |
| 20085059 | Apricots, prepared or preserved, containing added spirit, in immediate packings of a net content of ≤ 1 kg (excl. sugar content of > 15 %) | 25,6 | 10 |  |
| 20085061 | Apricots, prepared or preserved, containing no spirit but with added sugar, with sugar content of > 13 %, in immediate packings of a net content of > 1 kg | 19,2 | 10 |  |
| 20085069 | Apricots, prepared or preserved, containing no spirit but with added sugar, with sugar content of > 9 % but ≤ 13 %, in immediate packings of a net content of > 1 kg | 17,6 | 10 |  |
| 20085071 | Apricots, prepared or preserved, containing no spirit but with added sugar, with sugar content of > 15 %, in immediate packings of a net content of ≤ 1 kg | 20,8 | 10 |  |
| 20085079 | Apricots, prepared or preserved, containing no spirit but with added sugar, with sugar content of > 9 % but ≤ 15 %, in immediate packings of a net content of ≤ 1 kg | 19,2 | 10 |  |
| 20085092 | Apricots, prepared or preserved, not containing added spirit or added sugar, in immediate packings of a net content of ≥ 5 kg | 13,6 | 7 |  |
| 20085098 | Apricots, prepared or preserved, not containing added spirit or added sugar, in immediate packings of a net content of < 5 kg | 18,4 | 10 |  |
| 20086011 | Cherries, prepared or preserved, containing added spirit, with sugar content of > 9 % and actual alcoholic strength of ≤ 11,85 % mas | 25,6 | 10 |  |
| 20086019 | Cherries, prepared or preserved, containing added spirit, with sugar content of > 9 % and actual alcoholic strength of > 11,85 % mas | 25,6 + 4,2 EUR/   100 kg/net | 7 |  |
| 20086031 | Cherries, prepared or preserved, containing added spirit, with actual alcoholic strength of ≤ 11,85 % mas (excl. sugar content of > 9 %) | 24 | 10 |  |
| 20086039 | Cherries, prepared or preserved, containing added spirit, with actual alcoholic strength of > 11,85 % mas (excl. sugar content of > 9 %) | 25,6 | 10 |  |
| 20086050 | Cherries, prepared or preserved, containing no spirit but with added sugar, in immediate packings of a net content > 1 kg | 17,6 | 10 |  |
| 20086060 | Cherries, prepared or preserved, containing no spirit but with added sugar, in immediate packings of a net content ≤ 1 kg | 20,8 | 10 |  |
| 20086070 | Cherries, prepared or preserved, not containing added spirit or added sugar, in immediate packings of a net content ≥ 4,5 kg | 18,4 | 10 |  |
| 20086090 | Cherries, prepared or preserved, not containing added spirit or added sugar, in immediate packings of a net content < 4,5 kg | 18,4 | 10 |  |
| 20087011 | Peaches incl. nectarines, prepared or preserved, containing added spirit, with sugar content of > 13 % and actual alcoholic strength of ≤ 11,85 % mas, in immediate packings of a net content > 1 kg | 25,6 | 7 |  |
| 20087019 | Peaches incl. nectarines, prepared or preserved, containing added spirit, with sugar content of > 13 % and actual alcoholic strength of > 11,85 % mas, in immediate packings of a net content > 1 kg | 25,6 + 4,2 EUR/   100 kg/net | 7 |  |
| 20087031 | Peaches incl. nectarines, prepared or preserved, containing added spirit, with actual alcoholic strength of ≤ 11,85 % mas, in immediate packings of a net content > 1 kg (excl. sugar content of > 13 %) | 24 | 7 |  |
| 20087039 | Peaches incl. nectarines, prepared or preserved, containing added spirit, with actual alcoholic strength of > 11,85 % mas, in immediate packings of a net content > 1 kg (excl. sugar content of > 13 %) | 25,6 | 7 |  |
| 20087051 | Peaches incl. nectarines, prepared or preserved, containing added spirit, with sugar content of > 15 %, in immediate packings of a net content ≤ 1 kg | 25,6 + 4,2 EUR/   100 kg/net | 7 |  |
| 20087059 | Peaches incl. nectarines, prepared or preserved, containing added spirit, in immediate packings of a net content of ≤ 1 kg (excl. sugar content of > 15 %) | 25,6 | 7 |  |
| 20087061 | Peaches incl. nectarines, prepared or preserved, containing no spirit but with added sugar, with sugar content of > 13 %, in immediate packings of a net content of > 1 kg | 19,2 | 7 |  |
| 20087069 | Peaches incl. nectarines, prepared or preserved, containing no spirit but with added sugar, with sugar content of > 9 % but ≤ 13 %, in immediate packings of > 1 kg | 17,6 | 7 |  |
| 20087071 | Peaches incl. nectarines, prepared or preserved, containing no spirit but with added sugar, with sugar content of > 15 %, in immediate packings of a net content of ≤ 1 kg | 19,2 | 7 |  |
| 20087079 | Peaches incl. nectarines, prepared or preserved, containing no spirit but with added sugar, with sugar content of > 9 % but ≤ 15 %, in immediate packings of a net content of ≤ 1 kg | 17,6 | 7 |  |
| 20087092 | Peaches incl. nectarines, prepared or preserved, not containing added spirit or added sugar, in immediate packings of a net content of ≥ 5 kg | 15,2 | 7 |  |
| 20087098 | Peaches incl. nectarines, prepared or preserved, in immediate packings of a net content of < 5 kg (excl. added spirit and sugar) | 18,4 | 7 |  |
| 20088011 | Strawberries, prepared or preserved, containing added spirit, with sugar content of > 9 % and actual alcoholic strength of ≤ 11,85 % mas | 25,6 | 10 |  |
| 20088019 | Strawberries, prepared or preserved, containing added spirit, with sugar content of > 9 % and actual alcoholic strength of > 11,85 % mas | 25,6 + 4,2 EUR/   100 kg/net | 10 |  |
| 20088031 | Strawberries, prepared or preserved, containing added spirit, with actual alcoholic strength of ≤ 11,85 % mas (excl. sugar content of > 9 %) | 24 | 10 |  |
| 20088039 | Strawberries, prepared or preserved, with sugar content ≤ 9 %, of actual alcoholic strength > 11,85 % mas | 25,6 | 10 |  |
| 20088050 | Strawberries, prepared or preserved, containing no spirit but with added sugar, in immediate packings of a net content > 1 kg | 17,6 | 10 |  |
| 20088070 | Strawberries, prepared or preserved, containing no spirit but with added sugar, in immediate packings of a net content of ≤ 1 kg | 20,8 | 10 |  |
| 20088090 | Strawberries, prepared or preserved, not containing added spirit or added sugar | 18,4 | 10 |  |
| 20089100 | Palm hearts, prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit (excl. prepared or preserved with vinegar) | 10 | 4 |  |
| 20089311 | Cranberries "Vaccinium macrocarpon, Vaccinium oxycoccos, Vaccinium vitis-idaea", prepared or preserved, containing added spirit, with a sugar content of > 9 % by weight and of an actual alcoholic strength of ≤ 11,85 % mas (excl. preserved with sugar but not laid in syrup, jams, jellies, marmalades, purée and pastes, obtained by cooking) | 25,6 | 10 |  |
| 20089319 | Cranberries "Vaccinium macrocarpon, Vaccinium oxycoccos, Vaccinium vitis-idaea", prepared or preserved, containing added spirit, with a sugar content of > 9 % by weight and of an actual alcoholic strength of > 11,85 % mas (excl. preserved with sugar but not laid in syrup, jams, jellies, marmalades, purée and pastes, obtained by cooking) | 25,6 + 4,2 EUR/   100 kg/net | 10 |  |
| 20089321 | Cranberries "Vaccinium macrocarpon, Vaccinium oxycoccos, Vaccinium vitis-idaea", prepared or preserved, containing added spirit, with a sugar content of ≤ 9 % by weight and of an actual alcoholic strength of ≤ 11,85 % mas (excl. preserved with sugar but not laid in syrup, jams, jellies, marmalades, purée and pastes, obtained by cooking) | 24 | 10 |  |
| 20089329 | Cranberries "Vaccinium macrocarpon, Vaccinium oxycoccos, Vaccinium vitis-idaea", prepared or preserved, containing added spirit, with a sugar content of ≤ 9 % by weight and of an actual alcoholic strength of > 11,85 % mas (excl. preserved with sugar but not laid in syrup, jams, jellies, marmalades, purée and pastes, obtained by cooking) | 25,6 | 10 |  |
| 20089391 | Cranberries "Vaccinium macrocarpon, Vaccinium oxycoccos, Vaccinium vitis-idaea", prepared or preserved, not containing added spirit but containing added sugar, in immediate packings of > 1 kg (excl. preserved with sugar but not laid in syrup, jams, jellies, marmalades, purée and pastes, obtained by cooking) | 17,6 | 10 |  |
| 20089393 | Cranberries "Vaccinium macrocarpon, Vaccinium oxycoccos, Vaccinium vitis-idaea", prepared or preserved, not containing added spirit but containing added sugar, in immediate packings of ≤ 1 kg (excl. preserved with sugar but not laid in syrup, jams, jellies , marmalades, purée and pastes, obtained by cooking) | 20,8 | 10 |  |
| 20089399 | Cranberries "Vaccinium macrocarpon, Vaccinium oxycoccos, Vaccinium vitis-idaea", prepared or preserved, not containing added spirit nor added sugar (excl. jams, jellies, marmalades, purée and pastes, obtained by cooking) | 18,4 | 10 |  |
| 20089712 | Mixtures of guavas, mangoes, mangosteens, papaws "papayas", tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola and pitahaya, incl. mixtures containing ≥ 50 % by weight of these fruits and coconuts, cashew nuts, brazil nuts, areca "betel" nuts, cola nuts and macadamia nuts, prepared or preserved, containing added spirit, with a sugar content of > 9 % by weight and of an actual alcoholic strength of ≤ 11,85 % mas | 16 | 10 |  |
| 20089714 | Mixtures of fruit or other edible parts of plants, prepared or preserved, containing added spirit, with sugar content > 9 % by weight and of an actual alcoholic strength ≤ 11,85 % mas (excl. mixtures of nuts, tropical fruit and tropical fruit/nuts of a type specified in additional notes 7 and 8 to Chapter 20 with a net content of ≥ 50 % by weight, groundnuts and other seeds) | 25,6 | 10 |  |
| 20089716 | Mixtures of guavas, mangoes, mangosteens, papaws "papayas", tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola and pitahaya, incl. mixtures containing ≥ 50 % by weight of these fruits and coconuts, cashew nuts, brazil nuts, areca "betel" nuts, cola nuts and macadamia nuts, prepared or preserved, containing added spirit, with sugar content of > 9 % by weight and of an actual alcoholic strength of > 11,85 % mas | 16 + 2,6 EUR/   100 kg/net | 10 |  |
| 20089718 | Mixtures of fruit or other edible parts of plants, prepared or preserved, containing added spirit, with sugar content > 9 % by weight and of an actual alcoholic strength > 11,85 % mas (excl. mixtures of nuts, tropical fruit and tropical fruit/nuts of a type specified in additional notes 7 and 8 to Chapter 20 with a net content of ≥ 50 % by weight, groundnuts and other seeds) | 25,6 + 4,2 EUR/   100 kg/net | 10 |  |
| 20089732 | Mixtures of guavas, mangoes, mangosteens, papaws "papayas", tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola and pitahaya, incl. mixtures containing ≥ 50 % by weight of these fruits and coconuts, cashew nuts, brazil nuts, areca "betel" nuts, cola nuts and macadamia nuts, prepared or preserved, containing added spirit, of an actual alcoholic strength of ≤ 11,85 % mas (excl. with sugar content of > 9 % by weight) | 15 | 7 |  |
| 20089734 | Mixtures of fruit or other edible parts of plants, prepared or preserved, containing added spirit, of an actual alcoholic strength ≤ 11,85 % mas (excl. with sugar content > 9 % by weight and mixtures of nuts, tropical fruit and tropical fruit/nuts of a type specified in additional notes 7 and 8 to Chapter 20 with a net content of ≥ 50 % by weight, groundnuts and other seeds) | 24 | 10 |  |
| 20089736 | Mixtures of guavas, mangoes, mangosteens, papaws "papayas", tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola and pitahaya, incl. mixtures containing ≥ 50 % by weight of these fruits and coconuts, cashew nuts, brazil nuts, areca "betel" nuts, cola nuts and macadamia nuts, prepared or preserved, containing added spirit of an actual strength by mass not exceeding 11.85% mas, containing added sugar | 16 | 10 |  |
| 20089738 | Mixtures of fruit or other edible parts of plants, prepared or preserved, containing added spirit, of an actual alcoholic strength > 11,85 % mas (excl. with sugar content > 9 % by weight and mixtures of nuts, tropical fruit and tropical fruit/nuts of a type specified in additional notes 7 and 8 to Chapter 20 with a net content of ≥ 50 % by weight, groundnuts and other seeds) | 25,6 | 10 |  |
| 20089751 | Mixtures of guavas, mangoes, mangosteens, papaws "papayas", tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola and pitahaya, incl. mixtures containing ≥ 50 % by weight of these fruits and coconuts, cashew nuts, brazil nuts, areca "betel" nuts, cola nuts and macadamia nuts, prepared or preserved, not containing added spirit but containing added sugar, in immediate packings of a net content of > 1 kg | 11 | 7 |  |
| 20089759 | Mixtures of fruit or other edible parts of plants, prepared or preserved, not containing added spirit but containing added sugar, in immediate packings of a net content of > 1 kg (excl. mixtures of tropical fruits and tropical fruits and nuts of a type specified in additional notes 7 and 8 to Chapter 20, containing ≥ 50 % by weight, groundnuts and other seeds and preparations of the müsli type based on unroasted cereal flakes of subheading 1904.20.10) | 17,6 | 10 |  |
| 20089772 | Mixtures of guavas, mangoes, mangosteens, papaws "papayas", tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola and pitahaya, incl. mixtures containing ≥ 50 % by weight of these fruits and coconuts, cashew nuts, brazil nuts, areca "betel" nuts, cola nuts and macadamia nuts, prepared or preserved, not containing added spirit but containing added sugar, in which the weight of no single fruit exceeds 50 % of the total weight, in immediate packings of a net content of ≤ 1 kg | 8,5 | 4 |  |
| 20089774 | Mixtures of fruit, in which the weight of no single fruit exceeds 50 % of the total weight, prepared or preserved, not containing added spirit but containing added sugar, in immediate packings of a net content of ≤ 1 kg (excl. mixtures of nuts, tropical fruit, and tropical fruit and nuts of a type specified in additional notes 7 and 8 to Chapter 20, containing ≥ 50 % by weight, groundnuts and other seeds and preparations of the müsli type based on unroasted cereal flakes of subheading 1904.20.10) | 13,6 | 7 |  |
| 20089776 | Mixtures of guavas, mangoes, mangosteens, papaws "papayas", tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola and pitahaya, incl. mixtures containing ≥ 50 % by weight of these fruits and coconuts, cashew nuts, brazil nuts, areca "betel" nuts, cola nuts and macadamia nuts, prepared or preserved, not containing added spirit but containing added sugar, in immediate packings of a net content of ≤ 1 kg (excl. mixtures, in which the weight of no single fruit exceeds 50 % of the total weight of the fruits) | 12 | 7 |  |
| 20089778 | Mixtures of fruit or other edible parts of plants, prepared or preserved, not containing added spirit but containing added sugar, in immediate packings of a net content of ≤ 1 kg (excl. mixtures of nuts, tropical fruits and tropical fruits and nuts of a a type specified in additional notes 7 and 8 to Chapter 20, of ≥ 50 % by weight, groundnuts and other seeds, mixtures in which the weight of no single fruit exceeds 50 % of the total weight of the fruits, and preparations of the müsli type based on unroasted cereal flakes of subheading 1904.20.10) | 19,2 | 10 |  |
| 20089792 | Mixtures of guavas, mangoes, mangosteens, papaws "papayas", tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola and pitahaya, incl. mixtures containing ≥ 50 % by weight of these fruits and coconuts, cashew nuts, brazil nuts, areca "betel" nuts, cola nuts and macadamia nuts, prepared or preserved, not containing added spirit or added sugar, in immediate packings of a net content of ≥ 5 kg | 11,5 | 7 |  |
| 20089793 | Mixtures of fruit or other edible parts of plants, prepared or preserved, not containing added spirit or added sugar, in immediate packings of a net content of ≥ 5 kg, n.e.s. (excl. mixtures of nuts, tropical fruits and tropical fruits and nuts of a type specified in additional notes 7 and 8 to Chapter 20, containing ≥ 50 % by weight, groundnuts and other seeds and preparations of the müsli type based on unroasted cereal flakes of subheading 1904.20.10) | 18,4 | 10 |  |
| 20089794 | Mixtures of guavas, mangoes, mangosteens, papaws "papayas", tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola and pitahaya, incl. mixtures containing ≥ 50 % by weight of these fruits and coconuts, cashew nuts, brazil nuts, areca "betel" nuts, cola nuts and macadamia nuts, prepared or preserved, not containing added spirit or added sugar, in immediate packings of a net content of ≥ 4,5 kg but < 5 kg | 11,5 | 7 |  |
| 20089796 | Mixtures of fruit or other edible parts of plants, prepared or preserved, not containing added spirit or added sugar, in immediate packings of a net content of ≥ 4,5 kg but < 5 kg, n.e.s. (excl. mixtures of nuts, tropical fruits and tropical fruits and nuts of a type specified in additional notes 7 and 8 to Chapter 20, containing ≥ 50 % by weight, groundnuts and other seeds and preparations of the müsli type based on unroasted cereal flakes of subheading 1904.20.10) | 18,4 | 10 |  |
| 20089797 | Mixtures of guavas, mangoes, mangosteens, papaws "papayas", tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola and pitahaya, incl. mixtures containing ≥ 50 % by weight of these fruits and coconuts, cashew nuts, brazil nuts, areca "betel" nuts, cola nuts and macadamia nuts, prepared or preserved, not containing added spirit or added sugar, in immediate packings of a net content of < 4,5 kg | 11,5 | 7 |  |
| 20089798 | Mixtures of fruit or other edible parts of plants, prepared or preserved, not containing added spirit or added sugar, in immediate packings of a net content of < 4,5 kg, n.e.s. (excl. mixtures of nuts, tropical fruit of a type specified in Additional Note 7 to Chapter 20, groundnuts and other seeds and preparations of the müsli type based on unroasted cereal flakes of subheading 1904.20.10) | 18,4 | 10 |  |
| 20089911 | Ginger, prepared or preserved, containing added spirit, with actual alcoholic strength of ≤ 11,85 % mas | 10 | 4 |  |
| 20089919 | Ginger, prepared or preserved, containing added spirit, with actual alcoholic strength of > 11,85 % mas | 16 | 10 |  |
| 20089921 | Grapes, prepared or preserved, containing added spirit, with sugar content of > 13 % | 25,6 + 3,8 EUR/   100 kg/net | 10 |  |
| 20089923 | Grapes, prepared or preserved, with added spirit, with sugar content ≤ 13 % (excl. with sugar content > 13 %) | 25,6 | 10 |  |
| 20089924 | Guavas, mangoes, mangosteens, papaws "papayas", tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola and pitahaya, prepared or preserved, containing added spirit, with sugar content > 9 % by weight and with an actual alcoholic strenght of <=11.85 % mas | 16 | 10 |  |
| 20089928 | Fruit and other edible parts of plants, prepared or preserved, containing added spirit, with a sugar content of > 9 % by weight and of an actual alcoholic strength of ≤ 11,85 % mas (excl. preserved with sugar but not laid in syrup, jams, fruit jellies, marmalades, fruit purée and pastes, obtained by cooking, and nuts, groundnuts and other seeds, pineapples, citrus fruits, pears, apricots, cherries, peaches, strawberries, cranberries, ginger, grapes, passion fruit, guavas, mangoes, mangosteens, papaws "papayas", tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, carambola and pitahaya) | 25,6 | 10 |  |
| 20089931 | Guavas, mangoes, mangosteens, papaws "papayas", tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola and pitahaya, prepared or preserved, containing added spirit, with sugar content > 9 % by weight and with an actual alcoholic strenght of >11.85 % mas | 16 + 2,6 EUR/   100 kg/net | 10 |  |
| 20089934 | Fruit and other edible parts of plants, prepared or preserved, containing added spirit, with a sugar content of > 9 % by weight and of an actual alcoholic strength of > 11,85 % mas (excl. preserved with sugar but not laid in syrup, jams, fruit jellies, marmalades, fruit purée and pastes, obtained by cooking, and nuts, groundnuts and other seeds, pineapples, citrus fruits, pears, apricots, cherries, peaches, strawberries, cranberries, ginger, grapes, passion fruit, guavas, mangoes, mangosteens, papaws "papayas", tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, carambola and pitahaya) | 25,6 + 4,2 EUR/   100 kg/net | 10 |  |
| 20089936 | Guavas, mangoes, mangosteens, papaws "papayas", tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola and pitahaya, prepared or preserved, containing added spirit, of an actual alcoholic strength ≤ 11,85 % mas (excl. with sugar content > 9 % by weight) | 15 | 7 |  |
| 20089937 | Fruit and other edible parts of plants, prepared or preserved, containing added spirit, of an actual alcoholic strength of ≤ 11,85 % mas (excl. with a sugar content of > 9 % by weight, nuts, groundnuts and other seeds, pineapples, citrus fruits, pears, apricots, cherries, peaches, strawberries, cranberries, ginger, grapes, guavas, mangoes, mangosteens, papaws "papayas", tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola and pitahaya) | 24 | 10 |  |
| 20089938 | Guavas, mangoes, mangosteens, papaws "papayas", tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola and pitahaya, prepared or preserved, containing added spirit, of an actual alcoholic strength > 11,85 % mas (excl. with sugar content > 9 % by weight) | 16 | 10 |  |
| 20089940 | Fruit and other edible parts of plants, prepared or preserved, containing added spirit, of an actual alcoholic strength of > 11,85 % mas (excl. with a sugar content of > 9 % by weight, nuts, groundnuts and other seeds, pineapples, citrus fruits, pears, apricots, cherries, peaches, strawberries, cranberries, ginger, grapes, guavas, mangoes, mangosteens, papaws "papayas", tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola and pitahaya) | 25,6 | 10 |  |
| 20089941 | Ginger, prepared or preserved, containing no spirit but with added sugar, in immediate packings of a net content of > 1 kg | Free | 0 |  |
| 20089943 | Grapes, prepared or preserved, containing no spirit but with added sugar, in immediate packings of a net content of > 1 kg | 19,2 | 10 |  |
| 20089945 | Plums, prepared or preserved, containing no spirit but with added sugar, in immediate packings of a net content of > 1 kg | 17,6 | 10 |  |
| 20089948 | Guavas, mangoes, mangosteens, papaws "papayas", tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola and pitahaya, prepared or preserved, not containing added spirit but containing added sugar, in immediate packings of a net content > 1 kg | 11 | 7 |  |
| 20089949 | Fruit and other edible parts of plants, prepared or preserved, not containing added spirit but containing added sugar, in immediate packings of a net content of > 1 kg (excl. preserved with sugar but not laid in syrup, jams, fruit jellies, marmalades, fruit purée and pastes, obtained by cooking, and nuts, groundnuts and other seeds, pineapples, citrus fruits, pears, apricots, cherries, peaches, strawberries, cranberries, ginger, grapes, plums, passion fruit, guavas, mangoes, mangosteens, papaws "papayas", tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, carambola and pitahaya) | 17,6 | 10 |  |
| 20089951 | Ginger, prepared or preserved, containing no spirit but with added sugar, in immediate packings of a net content of ≤ 1 kg | Free | 0 |  |
| 20089963 | Guavas, Mangoes, mangosteens, papaws "papayas", tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola and pitahaya, prepared or preserved, not containing added spirit but containing added sugar, in immediate packings of a net content ≤ 1 kg (excl. mixtures) | 13 | 7 |  |
| 20089967 | Fruit and other edible parts of plants, prepared or preserved, not containing added spirit but containing added sugar, in immediate packings of a net content of ≤ 1 kg (excl. preserved with sugar but not laid in syrup, jams, fruit jellies, marmalades, fruit purée and pastes, obtained by cooking, and nuts, groundnuts and other seeds, pineapples, citrus fruits, pears, apricots, cherries, peaches, strawberries, cranberries, ginger, passion fruit, guavas, mangoes, mangosteens, papaws "papayas", tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, carambola and pitahaya) | 20,8 | 10 |  |
| 20089972 | Plums, prepared or preserved, not containing added spirit or added sugar, in immediate packings of a net content of ≥ 5 kg | 15,2 | 10 |  |
| 20089978 | Plums, prepared or preserved, not containing added spirit or added sugar, in immediate packings of a net content of < 5 kg | 18,4 | 10 |  |
| 20089985 | Maize "corn", prepared or preserved, not containing added spirit or added sugar (excl. sweetcorn "Zea mays var. saccharata") | 5,1 + 9,4 EUR/   100 kg/net | 7 |  |
| 20089991 | Yams, sweet potatoes and similar edible parts of plants, containing ≥ 5 % starch, prepared or preserved, not containing added spirit or added sugar (excl. frozen or dried) | 8,3 + 3,8 EUR/   100 kg/net | 7 |  |
| 20089999 | Fruit and other edible part of plants, prepared or preserved, not containing added spirit or added sugar (excl. prepared or preserved with vinegar, preserved with sugar but not laid in syrup, jams, fruit jellies, marmalades, fruit purée and pastes, obtained by cooking, and nuts, groundnuts and other seeds, pineapples, citrus fruits, pears, apricots, cherries, peaches, strawberries, cranberries, plums, corn, yam roots, sweet potatoes and similar edible parts of plants) | 18,4 | 10 |  |
| 20091111 | Frozen orange juice, unfermented, Brix value > 67 at 20 °C, value of ≤ 30 EUR per 100 kg, whether or not containing added sugar or other sweetening matter (excl. containing spirit) | 33,6 + 20,6 EUR/   100 kg/net | 50 % |  |
| 20091119 | Frozen orange juice, unfermented, Brix value > 67 at 20 °C, value of > 30 EUR per 100 kg, whether or not containing added sugar or other sweetening matter (excl. containing spirit) | 33,6 | 10 |  |
| 20091191 | Frozen orange juice, unfermented, Brix value ≤ 67 at 20 °C, value of ≤ 30 EUR per 100 kg, with > 30 % added sugar (excl. containing spirit) | 15,2 + 20,6 EUR/   100 kg/net | 50 % |  |
| 20091199 | Frozen orange juice, unfermented, Brix value ≤ 67 at 20 °C, whether or not containing added sugar or other sweetening matter (excl. containing spirit, with a value of ≤ 30 EUR per 100 kg and with > 30 % added sugar) | 15,2 | 10 |  |
| 20091200 | Orange juice, unfermented, Brix value ≤ 20 at 20 °C, whether or not containing added sugar or other sweetening matter (excl. containing spirit and frozen) | 12,2 | 7 |  |
| 20091911 | Orange juice, unfermented, Brix value > 67 at 20 °C, value of ≤ 30 EUR per 100 kg, whether or not containing added sugar or other sweetening matter (excl. containing spirit and frozen) | 33,6 + 20,6 EUR/   100 kg/net | 50 % |  |
| 20091919 | Orange juice, unfermented, Brix value > 67 at 20 °C, value of > 30 EUR per 100 kg, whether or not containing added sugar or other sweetening matter (excl. containing spirit and frozen) | 33,6 | 10 |  |
| 20091991 | Orange juice, unfermented, Brix value > 20 but ≤ 67 at 20 °C, value of ≤ 30 EUR per 100 kg, containing > 30 % added sugar (excl. containing spirit and frozen) | 15,2 + 20,6 EUR/   100 kg/net | 50 % |  |
| 20091998 | Orange juice, unfermented, Brix value > 20 but ≤ 67 at 20 °C, whether or not containing added sugar or other sweetening matter (excl. containing spirit and frozen, with a value of ≤ 30 EUR per 100 kg and with > 30 % added sugar) | 12,2 | 7 |  |
| 20092100 | Grapefruit juice, unfermented, Brix value ≤ 20 at 20 °C, whether or not containing added sugar or other sweetening matter (excl. containing spirit) | 12 | 7 |  |
| 20092911 | Grapefruit juice, unfermented, Brix value > 67 at 20 °C, value of ≤ 30 EUR per 100 kg, whether or not containing added sugar or other sweetening matter (excl. containing spirit) | 33,6 + 20,6 EUR/   100 kg/net | 10 |  |
| 20092919 | Grapefruit juice, unfermented, Brix value > 67 at 20 °C, value of > 30 EUR per 100 kg, whether or not containing added sugar or other sweetening matter (excl. containing spirit) | 33,6 | 10 |  |
| 20092991 | Grapefruit juice, unfermented, Brix value > 20 but ≤ 67 at 20 °C, value of ≤ 30 EUR per 100 kg, containing > 30 % added sugar (excl. containing spirit) | 12 + 20,6 EUR/   100 kg/net | 10 |  |
| 20092999 | Grapefruit juice, unfermented, Brix value > 20 but ≤ 67 at 20 °C, whether or not containing added sugar or other sweetening matter (excl. containing spirit, with a value of ≤ 30 EUR per 100 kg and with > 30 % added sugar) | 12 | 7 |  |
| 20093111 | Single citrus fruit juice, unfermented, Brix value ≤ 20 at 20 °C, value of > 30 EUR per 100 kg, containing added sugar (excl. containing spirit, mixtures, orange juice and grapefruit juice) | 14,4 | 7 |  |
| 20093119 | Single citrus fruit juice, unfermented, Brix value ≤ 20 at 20 °C, with a value of > 30 EUR per 100 kg (excl. containing added sugar, containing spirit, mixtures, orange juice and grapefruit juice) | 15,2 | 10 |  |
| 20093151 | Lemon juice, unfermented, Brix value ≤ 20 at 20 °C, value of ≤ 30 EUR per 100 kg, containing added sugar (excl. containing spirit) | 14,4 | 7 |  |
| 20093159 | Lemon juice, unfermented, Brix value ≤ 20 at 20 °C, value of ≤ 30 EUR per 100 kg (excl. containing spirit or added sugar) | 15,2 | 10 |  |
| 20093191 | Single citrus fruit juice, unfermented, Brix value ≤ 20 at 20 °C, value of ≤ 30 EUR per 100 kg, containing added sugar (excl. containing spirit, mixtures, lemon, orange and grapefruit juice) | 14,4 | 7 |  |
| 20093199 | Single citrus fruit juice, unfermented, Brix value ≤ 20 at 20 °C, value of ≤ 30 EUR per 100 kg (excl. containing added sugar, containing spirit, mixtures, lemon, orange and grapefruit juice) | 15,2 | 10 |  |
| 20093911 | Single citrus fruit juice, unfermented, Brix value > 67 at 20 °C, value of ≤ 30 EUR per 100 kg, whether or not containing added sugar or other sweetening matter (excl. containing spirit, mixtures, orange juice and grapefruit juice) | 33,6 + 20,6 EUR/   100 kg/net | 50 % |  |
| 20093919 | Single citrus fruit juice, unfermented, Brix value > 67 at 20 °C, value of > 30 EUR per 100 kg, whether or not containing added sugar or other sweetening matter (excl. containing spirit, mixtures, orange juice and grapefruit juice) | 33,6 | 10 |  |
| 20093931 | Single citrus fruit juice, unfermented, Brix value > 20 but ≤ 67 at 20 °C, value of > 30 EUR per 100 kg, containing added sugar (excl. containing spirit, mixtures, orange juice and grapefruit juice) | 14,4 | 7 |  |
| 20093939 | Single citrus fruit juice, unfermented, Brix value > 20 but ≤ 67 at 20 °C, with a value of > 30 EUR per 100 kg (excl. containing added sugar, containing spirit, mixtures, orange juice and grapefruit juice) | 15,2 | 10 |  |
| 20093951 | Lemon juice, unfermented, Brix value > 20 but ≤ 67 at 20 °C, value of ≤ 30 EUR per 100 kg, containing > 30 % added sugar (excl. containing spirit) | 14,4 + 20,6 EUR/   100 kg/net | 50 % |  |
| 20093955 | Lemon juice, unfermented, Brix value > 20 but ≤ 67 at 20 °C, value of ≤ 30 EUR per 100 kg, containing ≤ 30 % added sugar (excl. containing spirit) | 14,4 | 7 |  |
| 20093959 | Lemon juice, unfermented, Brix value > 20 but ≤ 67 at 20 °C, value of ≤ 30 EUR per 100 kg (excl. containing spirit or added sugar) | 15,2 | 10 |  |
| 20093991 | Single citrus fruit juice, unfermented, Brix value > 20 but ≤ 67 at 20 °C, value of ≤ 30 EUR per 100 kg, containing > 30 % added sugar (excl. or containing spirit, mixtures, lemon, orange and grapefruit juice) | 14,4 + 20,6 EUR/   100 kg/net | 50 % |  |
| 20093995 | Single citrus fruit juice, unfermented, Brix value > 20 but ≤ 67 at 20 °C, value of ≤ 30 EUR per 100 kg, containing ≤ 30 % added sugar (excl. containing spirit, mixtures, lemon, orange and grapefruit juice) | 14,4 | 7 |  |
| 20093999 | Single citrus fruit juice, unfermented, Brix value > 20 but ≤ 67 at 20 °C, value of ≤ 30 EUR per 100 kg (excl. containing added sugar, containing spirit, mixtures, lemon, orange and grapefruit juice) | 15,2 | 10 |  |
| 20094192 | Pineapple juice, unfermented, Brix value ≤ 20 at 20 °C, containing added sugar (excl. containing spirit) | 15,2 | 10 |  |
| 20094199 | Pineapple juice, unfermented, Brix value ≤ 20 at 20 °C (excl. containing added sugar or containing spirit) | 16 | 10 |  |
| 20094911 | Pineapple juice, unfermented, Brix value > 67 at 20 °C, value of ≤ 30 EUR per 100 kg, whether or not containing added sugar or other sweetening matter (excl. containing spirit) | 33,6 + 20,6 EUR/   100 kg/net | 10 |  |
| 20094919 | Pineapple juice, unfermented, Brix value > 67 at 20 °C, value of > 30 EUR per 100 kg, whether or not containing added sugar or other sweetening matter (excl. containing spirit) | 33,6 | 10 |  |
| 20094930 | Pineapple juice, unfermented, Brix value > 20 but ≤ 67 at 20 °C, value of > 30 EUR per 100 kg, containing added sugar (excl. containing spirit) | 15,2 | 10 |  |
| 20094991 | Pineapple juice, unfermented, Brix value > 20 but ≤ 67 at 20 °C, value of ≤ 30 EUR per 100 kg, containing > 30 % added sugar (excl. containing spirit) | 15,2 + 20,6 EUR/   100 kg/net | 10 |  |
| 20094993 | Pineapple juice, unfermented, Brix value > 20 but ≤ 67 at 20 °C, value of ≤ 30 EUR per 100 kg, containing ≤ 30 % added sugar (excl. containing spirit) | 15,2 | 10 |  |
| 20094999 | Pineapple juice, unfermented, Brix value > 20 but ≤ 67 at 20 °C (excl. containing added sugar or containing spirit) | 16 | 10 |  |
| 20095010 | Tomato juice of a dry extract content < 7 % by weight, containing added sugar, unfermented (excl. containing added spirit) | 16 | 10 |  |
| 20095090 | Tomato juice of a dry extract content < 7 % by weight, unfermented (excl. containing added sugar or spirit) | 16,8 | 10 |  |
| 20096110 | Grape juice, incl. grape must, unfermented, Brix value ≤ 30 at 20 °C, value of > 18 EUR per 100 kg, whether or not containing added sugar or other sweetening matter (excl. containing spirit) | See Annex 2 of Commission Implementation Regulation No 927/2012 of 9 October 2012 | 10/EP |  |
| 20096190 | Grape juice, incl. grape must, unfermented, Brix value ≤ 30 at 20 °C, value of ≤ 18 EUR per 100 kg, whether or not containing added sugar or other sweetening matter (excl. containing spirit) | 22,4 + 27 EUR/hl | 10 |  |
| 20096911 | Grape juice, incl. grape must, unfermented, Brix value > 67 at 20 °C, value of ≤ 22 EUR per 100 kg, whether or not containing added sugar or other sweetening matter (excl. containing spirit) | 40 + 121 EUR/hl + 20,6 EUR/100 kg/net | 10 |  |
| 20096919 | Grape juice, incl. grape must, unfermented, Brix value > 67 at 20 °C, value of > 22 EUR per 100 kg, whether or not containing added sugar or other sweetening matter (excl. containing spirit) | See Annex 2 of Commission Implementation Regulation No 927/2012 of 9 October 2012 | 10/EP |  |
| 20096951 | Concentrated grape juice, incl. grape must, unfermented, Brix value > 30 but ≤ 67 at 20 °C, value of > 18 EUR per 100 kg, whether or not containing added sugar or other sweetening matter (excl. containing spirit) | See Annex 2 of Commission Implementation Regulation No 927/2012 of 9 October 2012 | 10/EP |  |
| 20096959 | Grape juice, incl. grape must, unfermented, Brix value > 30 but ≤ 67 at 20 °C, value of > 18 EUR per 100 kg, whether or not containing added sugar or other sweetening matter (excl. concentrated or containing spirit) | See Annex 2 of Commission Implementation Regulation No 927/2012 of 9 October 2012 | 10/EP |  |
| 20096971 | Concentrated grape juice, incl. grape must, unfermented, Brix value > 30 but ≤ 67 at 20 °C, value of ≤ 18 EUR per 100 kg, containing > 30 % added sugar (excl. containing spirit) | 22,4 + 131 EUR/hl + 20,6 EUR/100 kg/net | 10 |  |
| 20096979 | Grape juice, incl. grape must, unfermented, Brix value > 30 but ≤ 67 at 20 °C, value of ≤ 18 EUR per 100 kg, containing > 30 % added sugar (excl. concentrated or containing spirit) | 22,4 + 27 EUR/hl + 20,6 EUR/100 kg/net | 10 |  |
| 20096990 | Grape juice, incl. grape must, unfermented, Brix value > 30 but ≤ 67 at 20 °C, value of ≤ 18 EUR per 100 kg, whether or not containing added sugar or other sweetening matter (excl. containing > 30 % added sugar or containing spirit) | 22,4 + 27 EUR/hl | 10 |  |
| 20097120 | Apple juice, unfermented, Brix value ≤ 20 at 20 °C, containing added sugar (excl. containing spirit) | 18 | 10 |  |
| 20097199 | Apple juice, unfermented, Brix value ≤ 20 at 20 °C (excl. containing added sugar or containing spirit) | 18 | 10 |  |
| 20097911 | Apple juice, unfermented, Brix value > 67 at 20 °C, value of ≤ 22 EUR per 100 kg, whether or not containing added sugar or other sweetening matter (excl. containing spirit) | 30 + 18,4 EUR/   100 kg/net | 10 |  |
| 20097919 | Apple juice, unfermented, Brix value > 67 at 20 °C, value of > 22 EUR per 100 kg, whether or not containing added sugar or other sweetening matter (excl. containing spirit) | 30 | 10 |  |
| 20097930 | Apple juice, unfermented, Brix value > 20 but ≤ 67 at 20 °C, value of > 18 EUR per 100 kg, containing added sugar (excl. containing spirit) | 18 | 10 |  |
| 20097991 | Apple juice, unfermented, Brix value > 20 but ≤ 67 at 20 °C, value of ≤ 18 EUR per 100 kg, d containing > 30 % added sugar (excl. containing spirit) | 18 + 19,3 EUR/   100 kg/net | 10 |  |
| 20097998 | Apple juice, unfermented, Brix value > 20 but ≤ 67 at 20 °C, value of ≤ 18 EUR per 100 kg and containing ≤ 30 % added sugar, or containing no added sugar (excl. containing spirit) | 18 | 10 |  |
| 20098111 | Cranberry "Vaccinium macrocarpon, Vaccinium oxycoccos, Vaccinium vitis-idaea" juice, unfermented, whether or not containing added sugar or other sweetening matter, Brix value > 67 at 20 °C, value of ≤ EUR 30 per 100 kg (excl. containing spirit) | 33,6 + 20,6 EUR/   100 kg/net | 10 |  |
| 20098119 | Cranberry "Vaccinium macrocarpon, Vaccinium oxycoccos, Vaccinium vitis-idaea" juice, unfermented, whether or not containing added sugar or other sweetening matter, Brix value > 67 at 20 °C, value of > EUR 30 per 100 kg (excl. containing spirit) | 33,6 | 10 |  |
| 20098131 | Cranberry "Vaccinium macrocarpon, Vaccinium oxycoccos, Vaccinium vitis-idaea" juice, unfermented, Brix value ≤ 67 at 20 °C, value of > EUR 30 per 100 kg, containing added sugar (excl. containing spirit) | 16,8 | 10 |  |
| 20098151 | Cranberry "Vaccinium macrocarpon, Vaccinium oxycoccos, Vaccinium vitis-idaea" juice, unfermented, Brix value ≤ 67 at 20 °C, value of ≤ EUR 30 per 100 kg, containing > 30 % added sugar (excl. containing spirit) | 16,8 + 20,6 EUR/   100 kg/net | 10 |  |
| 20098159 | Cranberry "Vaccinium macrocarpon, Vaccinium oxycoccos, Vaccinium vitis-idaea" juice, unfermented, Brix value ≤ 67 at 20 °C, value of ≤ EUR 30 per 100 kg, containing ≤ 30 % added sugar (excl. containing spirit) | 16,8 | 10 |  |
| 20098195 | Juice of fruit of the species Vaccinium macrocarpon, unfermented, Brix value ≤ 67 at 20 °C (excl. containing added sugar or spirit) | 14 | 7 |  |
| 20098199 | Cranberry "Vaccinium oxycoccos, Vaccinium vitis-idaea" juice, unfermented, Brix value ≤ 67 at 20 °C (excl. containing spirit or added sugar) | 17,6 | 10 |  |
| 20098911 | Pear juice, unfermented, Brix value > 67 at 20 °C, value of ≤ 22 EUR per 100 kg, whether or not containing added sugar or other sweetening matter (excl. containing spirit) | 33,6 + 20,6 EUR/   100 kg/net | 10 |  |
| 20098919 | Pear juice, unfermented, Brix value > 67 at 20 °C, value of > 22 EUR per 100 kg, whether or not containing added sugar or other sweetening matter (excl. containing spirit) | 33,6 | 10 |  |
| 20098934 | Juice of guavas, mangoes, mangosteens, papaws "papayas", tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola or pitahaya, unfermented, not containing added spirit, whether or not containing added sugar or other sweetening matter, brix value > 67 at 20 °C, value of ≤ 30 EUR per 100 kg (excl. mixtures) | 21 + 12,9 EUR/   100 kg/net | 10 |  |
| 20098935 | Juice of fruit or vegetables, unfermented, not containing added spirit, whether or not containing added sugar or other sweetening matter, Brix value > 67 at 20 °C, value of ≤ 30 EUR per 100 kg (excl. mixtures and juice of citrus fruit, passion fruit, mangoes, mangosteens, papaws "papayas", jackfruit, guavas, tamarinds, cashew apples, lychees, sapodillo plums, carambola or pitahaya, pineapples, tomatoes, grapes, apples, cranberries and pears) | 33,6 + 20,6 EUR/   100 kg/net | 10 |  |
| 20098936 | Juice of guavas, mangoes, mangosteens, papaws "papayas", tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola or pitahaya, unfermented, whether or not containing added sugar or other sweetening matter, Brix value > 67 at at 20 °C, value of > 30 EUR per 100 kg (excl. containing spirit and mixtures) | 21 | 10 |  |
| 20098938 | Juice of fruit or vegetables, unfermented, whether or not containing added sugar or other sweetening matter, Brix value > 67 at 20 °C, value of > 30 EUR per 100 kg (excl. containing spirit, mixtures and juice of citrus fruits, guavas, mangoes, mangosteens, papaws "papayas", tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola, pitahaya, pineapples, tomatoes, grapes incl. grape must, apples, cranberries and pears) | 33,6 | 10 |  |
| 20098950 | Pear juice, unfermented, Brix value ≤ 67 at 20 °C, value of > 18 EUR per 100 kg, containing added sugar (excl. containing spirit) | 19,2 | 10 |  |
| 20098961 | Pear juice, unfermented, Brix value ≤ 67 at 20 °C, value of ≤ 18 EUR per 100 kg, containing > 30 % added sugar (excl. containing spirit) | 19,2 + 20,6 EUR/   100 kg/net | 10 |  |
| 20098963 | Pear juice, unfermented, Brix value ≤ 67 at 20 °C, value of ≤ 18 EUR per 100 kg, containing ≤ 30 % added sugar (excl. containing spirit) | 19,2 | 10 |  |
| 20098969 | Pear juice, unfermented, Brix value ≤ 67 at 20 °C (excl. containing added sugar or containing spirit) | 20 | 10 |  |
| 20098971 | Cherry juice, unfermented, Brix value ≤ 67 at 20 °C, value of > 30 EUR per 100 kg net weight, containing added sugar (excl. containing spirit) | 16,8 | 10 |  |
| 20098973 | Juice of guavas, mangoes, mangosteens, papaws "papayas", tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola or pitahaya, unfermented, Brix value ≤ 67 at 20 °C, value of > 30 EUR per 100 kg net weight, containing added sugar (excl. mixtures or containing spirit) | 10,5 | 7 |  |
| 20098979 | Juice of fruit or vegetables, unfermented, Brix value ≤ 67 at 20 °C, value of > 30 EUR per 100 kg, containing added sugar (excl. mixtures or containing spirit and juice of citrus fruits, guavas, mangoes, mangosteens, papaws "papayas", tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola, pitahaya, pineapples, tomatoes, grapes incl. grape must, apples, cranberries, pears and cherries) | 16,8 | 10 |  |
| 20098985 | Juice of guavas, mangoes, mangosteens, papaws "papayas", tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola or pitahaya, unfermented, Brix value ≤ 67 at 20 °C, value of ≤ 30 EUR per 100 kg, containing > 30 % added sugar (excl. mixtures or containing spirit) | 10,5 + 12,9 EUR/   100 kg/net | 10 |  |
| 20098986 | Juice of fruit or vegetables, unfermented, Brix value ≤ 67 at 20 °C, value of ≤ EUR 30 per 100 kg, containing > 30 % added sugar (excl. mixtures or containing spirit, and juice of citrus fruits, guavas, mangoes, mangosteens, papaws "papayas", tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola, pitahaya, pineapples, tomatoes, grapes incl. grape must, apples, cranberries and pears) | 16,8 + 20,6 EUR/   100 kg/net | 10 |  |
| 20098988 | Juice of guavas, mangoes, mangosteens, papaws "papayas", tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola or pitahaya, unfermented, Brix value ≤ 67 at 20 °C, value of ≤ EUR 30 per 100 kg, containing ≤ 30 % added sugar (excl. mixtures or containing spirit) | 10,5 | 7 |  |
| 20098989 | Juice of fruit or vegetables, unfermented, Brix value ≤ 67 at 20 °C, value of ≤ EUR 30 per 100 kg, containing ≤ 30 % added sugar (excl. mixtures or containing spirit, and juice of citrus fruits, guavas, mangoes, mangosteens, papaws "papayas", tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola, pitahaya, pineapples, tomatoes, grapes incl. grape must, apples, cranberries and pears) | 16,8 | 10 |  |
| 20098996 | Cherry juice, unfermented, Brix value ≤ 67 at 20 °C (excl. containing added sugar or containing spirit) | 17,6 | 10 |  |
| 20098997 | Juice of guavas, mangoes, mangosteens, papaws "papayas", tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola or pitahaya, unfermented, Brix value ≤ 67 at 20 °C (excl. mixtures, and containing added sugar or containing spririt) | 11 | 7 |  |
| 20098999 | Juice of fruit or vegetables, unfermented, Brix value ≤ 67 at 20 °C (excl. containing added sugar or containing spirit, mixtures, and juice of citrus fruit, guavas, mangoes, mangosteens, papaws "papayas", tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola, pitahaya, pineapples, tomatoes, grapes, incl. grape must, apples, pears, cherries and cranberries) | 17,6 | 10 |  |
| 20099011 | Mixtures of apple and pear juice, unfermented, Brix value > 67 at 20 °C, value of ≤ 22 EUR per 100 kg, whether or not containing added sugar or other sweetening matter (excl. containing spirit) | 33,6 + 20,6 EUR/   100 kg/net | 10 |  |
| 20099019 | Mixtures of apple and pear juice, unfermented, Brix value > 67 at 20 °C, value of > 22 EUR per 100 kg, whether or not containing added sugar or other sweetening matter (excl. containing spirit) | 33,6 | 10 |  |
| 20099021 | Mixtures of fruit juices, incl. grape must, and vegetable juices, unfermented, Brix value > 67 at 20 °C, value of ≤ 30 EUR per 100 kg, whether or not containing added sugar or other sweetening matter (excl. containing spirit and mixtures of apple and pear juice) | 33,6 + 20,6 EUR/   100 kg/net | 10 |  |
| 20099029 | Mixtures of fruit juices, incl. grape must, and vegetable juices, unfermented, Brix value > 67 at 20 °C, value of > 30 EUR per 100 kg, whether or not containing added sugar or other sweetening matter (excl. containing spirit and mixtures of apple and pear juice) | 33,6 | 10 |  |
| 20099031 | Mixtures of apple and pear juice, unfermented, Brix value ≤ 67 at 20 °C, value of ≤ 18 EUR per 100 kg, containing > 30 % added sugar (excl. containing spirit) | 20 + 20,6 EUR/   100 kg/net | 10 |  |
| 20099039 | Mixtures of apple and pear juice, unfermented, Brix value ≤ 67 at 20 °C, whether or not containing added sugar or other sweetening matter (excl. value of ≤ 18 EUR per 100 kg, containing > 30 % added sugar or containing spirit) | 20 | 10 |  |
| 20099041 | Mixtures of citrus and pineapple juice, unfermented, Brix value ≤ 67 at 20 °C, value of > 30 EUR per 100 kg, containing added sugar (excl. containing spirit) | 15,2 | 10 |  |
| 20099049 | Mixtures of citrus and pineapple juice, unfermented, Brix value ≤ 67 at 20 °C, value of > 30 EUR per 100 kg (excl. containing added sugar or containing spirit) | 16 | 10 |  |
| 20099051 | Mixtures of fruit juices, incl. grape must, and vegetable juices, unfermented, Brix value ≤ 67 at 20 °C, value of > 30 EUR per 100 kg, containing added sugar (excl. containing spirit and mixtures of apple and pear or citrus and pineapple juices) | 16,8 | 10 |  |
| 20099059 | Mixtures of fruit juices, incl. grape must, and vegetable juices, unfermented, Brix value ≤ 67 at 20 °C, value of > 30 EUR per 100 kg (excl. containing added sugar or containing spirit and mixtures of apple and pear or citrus and pineapple juices) | 17,6 | 10 |  |
| 20099071 | Mixtures of citrus and pineapple juice, unfermented, Brix value ≤ 67 at 20 °C, value of ≤ 30 EUR per 100 kg, containing > 30 % added sugar (excl. containing spirit) | 15,2 + 20,6 EUR/   100 kg/net | 10 |  |
| 20099073 | Mixtures of citrus and pineapple juice, unfermented, Brix value ≤ 67 at 20 °C, value of ≤ 30 EUR per 100 kg, containing ≤ 30 % added sugar (excl. containing spirit) | 15,2 | 10 |  |
| 20099079 | Mixtures of citrus and pineapple juice, unfermented, Brix value ≤ 67 at 20 °C, value of ≤ 30 EUR per 100 kg (excl. containing added sugar or containing spirit) | 16 | 10 |  |
| 20099092 | Mixtures of juices of guavas, mangoes, mangosteens, papaws "papayas", tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola or pitahaya, unfermented, Brix value ≤ 67 at 20 °C, value of ≤ EUR 30 per 100 kg, containing > 30 % added sugar (excl. containing spirit) | 10,5 + 12,9 EUR/   100 kg/net | 10 |  |
| 20099094 | Mixtures of fruit juices, incl. grape must and juices of vegetables, unfermented, Brix value ≤ 67 at 20 °C, value of ≤ EUR 30 per 100 kg, containing > 30 % added sugar (excl. containing spirit, mixtures of apple and pear juices or of citrus fruit and pineapple juices and of juices of guavas, mangoes, mangosteens, papaws "papayas", tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola and pitahaya) | 16,8 + 20,6 EUR/   100 kg/net | 10 |  |
| 20099095 | Mixtures of juices of guavas, mangoes, mangosteens, papaws "papayas", tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola or pitahaya, unfermented, Brix value ≤ 67 at 20 °C, value of ≤ EUR 30 per 100 kg, containing ≤ 30 added sugar (excl. containing spirit) | 10,5 | 7 |  |
| 20099096 | Mixtures of fruit juices, incl. grape must and juices of vegetables, unfermented, Brix value ≤ 67 at 20 °C, value of ≤ EUR 30 per 100 kg, containing ≤ 30 % added sugar (excl. containing spirit, mixtures of apple and pear juices or of citrus fruit and pineapple juices and of juices of guavas, mangoes, mangosteens, papaws "papayas", tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola and pitahaya) | 16,8 | 10 |  |
| 20099097 | Mixtures of juices of guavas, mangoes, mangosteens, papaws "papayas", tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola or pitahaya, unfermented, Brix value ≤ 67 at 20 °C, value of ≤ EUR 30 per 100 kg (excl. Containing added sugar or containing spirit) | 11 | 7 |  |
| 20099098 | Mixtures of fruit juices, incl. grape must and juices of vegetables, unfermented, Brix value ≤ 67 at 20 °C, value of ≤ EUR 30 per 100 kg (excl. containing added sugar or containing spirit and mixtures of apple and pear juices or of citrus fruit and pineapple juices and of juices of guavas, mangoes, mangosteens, papaws "papayas", tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola and pitahaya) | 17,6 | 10 |  |
| 21011100 | Extracts, essences and concentrates, of coffee | 9 | 4 |  |
| 21011292 | Preparations with a basis of extracts, essences and concentrates of coffee | 11,5 | 7 |  |
| 21011298 | Preparations with a basis of coffee | 9 + EA | 0 + EA/10; OS ≥ 70 % |  |
| 21012020 | Extracts, essences and concentrates, of tea or maté | 6 | 0 |  |
| 21012092 | Preparations with a basis of extracts, essences and concentrates of tea or maté | 6 | 0 |  |
| 21012098 | Preparations with a basis of tea or maté | 6,5 + EA | 0 + EA/10; OS ≥ 70 % | PY |
| 21013011 | Roasted chicory | 11,5 | 7 |  |
| 21013019 | Roasted coffee substitutes (excl. chicory) | 5,1 + 12,7 EUR/   100 kg/net | 10 |  |
| 21013091 | Extracts, essences and concentrates, of roasted chicory | 14,1 | 10 |  |
| 21013099 | Extracts, essences and concentrates, of roasted coffee substitutes (excl. chicory) | 10,8 + 22,7 EUR/   100 kg/net | 10 |  |
| 21021010 | Culture yeasts | 10,9 | 4 |  |
| 21021031 | Dried bakers' yeast | 12 + 49,2 EUR/   100 kg/net | 10 |  |
| 21021039 | Bakers' yeast (excl. dried) | 12 + 14,5 EUR/   100 kg/net | 10 |  |
| 21021090 | Active yeasts (excl. culture yeasts and bakers' yeasts) | 14,7 | 10 |  |
| 21022011 | Inactive yeasts, in tablet, cube or similar form, or in immediate packings of ≤ 1 kg | 8,3 | 10 |  |
| 21022019 | Inactive yeasts (excl. in tablet, cube or similar form, or in immediate packings of ≤ 1 kg) | 5,1 | 0 |  |
| 21022090 | Single-cell micro-organisms, dead (excl. packaged as medicaments and yeasts) | Free | 0 |  |
| 21023000 | Prepared baking powders | 6,1 | 4 |  |
| 21031000 | Soya sauce | 7,7 | 4 |  |
| 21032000 | Tomato ketchup and other tomato sauces | 10,2 | 4 |  |
| 21033010 | Mustard flour and meal (excl. prepared) | Free | 0 |  |
| 21033090 | Mustard, incl. prepared flour and meal | 9 | 4 |  |
| 21039010 | Mango chutney, liquid | Free | 0 |  |
| 21039030 | Aromatic bitters of an alcoholic strength of ≥ 44,2 % but ≤ 49,2 % vol containing ≥ 1,5 % but ≤ 6 % by weight of gentian, spices and various ingredients and ≥ 4 % but ≤ 10 % of sugar, in containers holding ≤ 0,5 l | Free | 0 |  |
| 21039090 | Sauces and preparations therefor, mixed condiments and mixed seasonings (excl. soya sauce, tomato ketchup and other tomato sauces, liquid mango chutney and aromatic bitters of subheading 2103.90.30) | 7,7 | 4 |  |
| 21041000 | Soups and broths and preparations therefor | 11,5 | 7 |  |
| 21042000 | Food preparations consisting of finely homogenised mixtures of two or more basic ingredients, such as meat, fish, vegetables or fruit, put up for retail sale as infant food or for dietetic purposes, in containers of ≤ 250 g | 14,1 | 7 |  |
| 21050010 | Ice cream and other edible ice, whether or not containing cocoa, not containing milkfats or containing < 3 % milkfats | 8,6 + 20,2 EUR/   100 kg/net MAX 19,4 + 9,4 EUR/100 kg/net | 7 |  |
| 21050091 | Ice cream and other edible ice, containing ≥ 3 % but < 7 % milkfats | 8 + 38,5 EUR/   100 kg/net MAX 18,1 + 7 EUR/100 kg/net | 7 |  |
| 21050099 | Ice cream and other edible ice, containing ≥ 7 % milkfats | 7,9 + 54 EUR/   100 kg/net MAX 17,8 + 6,9 EUR/100 kg/net | 7 |  |
| 21061020 | Protein concentrates and textured protein substances, not containing milkfats, sucrose, isoglucose starch or glucose or containing, by weight, < 1,5 % milkfat, < 5 % sucrose or isoglucose, < 5 % glucose or < 5 % starch | 12,8 | 7 |  |
| 21061080 | Protein concentrates and textured protein substances, containing, by weight, ≥ 1,5 % milkfat, ≥ 5 % sucrose or isoglucose, ≥ 5 % glucose or ≥ 5 % starch | EA | 7 |  |
| 21069020 | Compound alcoholic preparations of a kind used for the manufacture of beverages and of an actual alcoholic strength of by volume of > 0,5 % vol (excl. those based on odoriferous substances) | 17,3 MIN 1 EUR/  % vol/hl | 10 |  |
| 21069030 | Flavoured or coloured isoglucose syrups | 42,7 EUR/100 kg/net mas | 10 |  |
| 21069051 | Flavoured or coloured lactose syrups | 14 EUR/100 kg/net | 4 |  |
| 21069055 | Flavoured or coloured glucose and maltodextrine syrups | 20 EUR/100 kg/net | 10 |  |
| 21069059 | Flavoured or coloured sugar syrups (excl. isoglucose, lactose, glucose and maltodextrine syrups) | 0,4 EUR/100 kg/net    per 1  % sucrose | 10 |  |
| 21069092 | Food preparations, n.e.s., not containing milkfats, sucrose, isoglucose starch or glucose or containing, by weight, < 1,5 % milkfat, < 5 % sucrose or isoglucose, < 5 % glucose or < 5 % starch | 12,8 | 10 |  |
| 21069098 | Food preparations, n.e.s., containing, by weight, ≥ 1,5 % milkfat, ≥ 5 % sucrose or isoglucose, ≥ 5 % glucose or ≥ 5 % starch | 9 + EA | 10/OS ≥ 70 % | PY |
| 22011011 | Mineral waters, natural, not containing added sugar or other sweetening matter nor flavoured, not carbonated | Free | 0 |  |
| 22011019 | Mineral waters, natural, not containing added sugar or other sweetening matter nor flavoured, carbonated | Free | 0 |  |
| 22011090 | Mineral waters, artificial, not containing added sugar or other sweetening matter nor flavoured, incl. aerated waters | Free | 0 |  |
| 22019000 | Ordinary natural water, not containing added sugar, other sweetening matter or flavoured; ice and snow (excl. mineral waters and aerated waters, sea water, distilled water, conductivity water or water of similar purity) | Free | 0 |  |
| 22021000 | Waters, incl. mineral and aerated, with added sugar, sweetener or flavour, for direct consumption as a beverage | 9,6 | 4 |  |
| 22029010 | Non-alcoholic beverages, not containing milk, milk products and fats derived therefrom (excl. water, fruit or vegetable juices) | 9,6 | 4 |  |
| 22029091 | Non-alcoholic beverages containing < 0,2 % fats derived from milk or milk products | 6,4 + 13,7 EUR/   100 kg/net | 7 |  |
| 22029095 | Non-alcoholic beverages containing ≥ 0,2 % but < 2 % fats derived from milk or milk products | 5,5 + 12,1 EUR/   100 kg/net | 7 |  |
| 22029099 | Non-alcoholic beverages containing ≥ 2 % fats derived from milk or milk products | 5,4 + 21,2 EUR/   100 kg/net | 7 |  |
| 22030001 | Beer made from malt, in bottles holding ≤ 10 l | Free | 0 |  |
| 22030009 | Beer made from malt, in containers holding ≤ 10 l (excl. in bottles) | Free | 0 |  |
| 22030010 | Malt beer, in containers holding > 10 l | Free | 0 |  |
| 22041011 | Champagne, with PDO | 32 EUR/hl | 0 |  |
| 22041091 | Asti spumante, with PDO | 32 EUR/hl | 0 |  |
| 22041093 | Sparkling wine of fresh grapes with a protected designation of origin (PDO) (excl. Asti spumante and Champagne) | 32 EUR/hl | SW/12 |  |
| 22041094 | Sparkling wine of fresh grapes with a protected geographical indication (PGI) | 32 EUR/hl | SW/12 |  |
| 22041096 | Varietal sparkling wines of fresh grapes without PDO and PGI | 32 EUR/hl | SW/12 |  |
| 22041098 | Sparkling wine of fresh grapes (excl. varietal wines) | 32 EUR/hl | SW/12 |  |
| 22042106 | Wine of fresh grapes, incl. fortified wines, in bottles with "mushrooms" stoppers held in place by ties or fastenings, holding ≤ 2 l; wine otherwise put up with an excess pressure due to carbon dioxide in solution of ≥ 1 bar but < 3 bar measured at 20 °C, in containers holding ≤ 2 l - with a protected designation of origin (PDO) | 32 EUR/hl | 4 |  |
| 22042107 | Wine of fresh grapes, incl. fortified wines, in bottles with "mushrooms" stoppers held in place by ties or fastenings, holding ≤ 2 l; wine otherwise put up with an excess pressure due to carbon dioxide in solution of ≥ 1 bar but < 3 bar measured at 20 °C, in containers holding ≤ 2 l - with a protected geographical indication  (PGI) | 32 EUR/hl | 4 |  |
| 22042108 | Wine of fresh grapes, incl. fortified wines, in bottles with "mushrooms" stoppers held in place by ties or fastenings, holding ≤ 2 l; wine otherwise put up with an excess pressure due to carbon dioxide in solution of ≥ 1 bar but < 3 bar measured at 20 °C, in containers holding ≤ 2 l - other than those with protected designation of origin (PDO) or with a protected geographical indication (PGO) | 32 EUR/hl | 4 |  |
| 22042109 | Other wine of fresh grapes, incl. fortified wines, in bottles with "mushrooms" stoppers held in place by ties or fastenings, holding ≤ 2 l; wine otherwise put up with an excess pressure due to carbon dioxide in solution of ≥ 1 bar but < 3 bar measured at 20°c, in containers holding ≤ 2 l (excl. sparkling wine and varietal wines) | 32 EUR/hl | 4 |  |
| 22042111 | White wines produced in Alsace, in containers holding ≤ 2 l and of an actual alcoholic strength by volume of ≤ 15 % vol, with PDO (excl. sparkling wine and semi‑sparkling wine) | 13,1 EUR/hl | 0 |  |
| 22042112 | White wines produced in Bordeaux, in containers holding ≤ 2 l and of an actual alcoholic strength of ≤ 15 % vol, with PDO (excl. sparkling wine and semi‑sparkling wine) | See remarks13,1 EUR/hl | 0 |  |
| 22042113 | White wines produced in Burgundy, in containers holding ≤ 2 l and of an actual alcoholic strength of ≤ 15 % vol, with PDO (excl. sparkling wine and semi‑sparkling wine) | See remarks13,1 EUR/hl | 0 |  |
| 22042117 | White wines produced in Val de Loire, in containers holding ≤ 2 l and of an actual alcoholic strength of ≤ 15 % vol, with PDO (excl. sparkling wine and semi‑sparkling wine) | See remarks13,1 EUR/hl | 0 |  |
| 22042118 | White wines produced in Mosel, in containers holding ≤ 2 l and of an actual alcoholic strength of ≤ 15 % vol, with PDO (excl. sparkling wine and semi‑sparkling wine) | See remarks13,1 EUR/hl | 0 |  |
| 22042119 | White wines produced in Pfalz, in containers holding ≤ 2 l and of an actual alcoholic strength of ≤ 15 % vol, with PDO (excl. sparkling wine and semi‑sparkling wine) | 13,1 EUR/hl | 0 |  |
| 22042122 | White wines produced in Rheinhessen, in containers holding ≤ 2 l and of an actual alcoholic strength of ≤ 15 % vol, with PDO (excl. sparkling wine and semi‑sparkling wine) | 13,1 EUR/hl | 0 |  |
| 22042123 | White wines produced in Tokaj "e.g. Aszu, Szamorodni, Máslás, Fordítás", in containers holding ≤ 2 l and of an actual alcoholic strength of ≤ 15 % vol, with PDO (excl. sparkling wine and semi‑sparkling wine) | 14,8 EUR/hl | 0 |  |
| 22042124 | White wines produced in Lazio [Latium], in containers holding ≤ 2 l and of an actual alcoholic strength of ≤ 15 % vol, with PDO (excl. sparkling wine and semi‑sparkling wine) | 13,1 EUR/hl | 0 |  |
| 22042126 | White wines produced in Toscana [Tuscany], in containers holding ≤ 2 l and of an actual alcoholic strength of ≤ 15 % vol, with PDO (excl. sparkling wine and semi‑sparkling wine) | 13,1 EUR/hl | 0 |  |
| 22042127 | White wines produced in Trentino, Alto Adige and Friuli, in containers holding ≤ 2 l and of an actual alcoholic strength of ≤ 15 % vol, with PDO (excl. sparkling wine and semi‑sparkling wine) | 13,1 EUR/hl | 0 |  |
| 22042128 | White wines produced in Veneto, in containers holding ≤ 2 l and of an actual alcoholic strength of ≤ 15 % vol, with PDO (excl. sparkling wine and semi‑sparkling wine) | 13,1 EUR/hl | 0 |  |
| 22042132 | White wines of the "vinho verde" category, produced in the Community, in containers holding ≤ 2 l and of an actual alcoholic strength of ≤ 15 % vol, with PDO (excl. sparkling wine and semi‑sparkling wine) | 13,1 EUR/hl | 0 |  |
| 22042134 | White wines produced in Penedés, in containers holding ≤ 2 l and of an actual alcoholic strength of ≤ 15 % vol, with PDO (excl. sparkling wine and semi‑sparkling wine) | 13,1 EUR/hl | 0 |  |
| 22042136 | White wines produced in Rioja, in containers holding ≤ 2 l and of an actual alcoholic strength of ≤ 15 % vol, with PDO (excl. sparkling wine and semi‑sparkling wine) | 13,1 EUR/hl | 0 |  |
| 22042137 | White wines produced in Valencia, in containers holding ≤ 2 l and of an actual alcoholic strength of ≤ 15 % vol, with PDO (excl. sparkling wine and semi‑sparkling wine) | 13,1 EUR/hl | 0 |  |
| 22042138 | White wines produced in the Community, in containers holding ≤ 2 l and of an actual alcoholic strength of ≤ 15 % vol, with PDO (other than Alsace, Bordeaux, Bourgogne, Val de Loire, Mosel, Pfalz, Rheinhessen, Tokaj, Lazio, Toscana, Trentino, Alto Adige, friuli, veneto, vinho verde, penedés, rioja, valencia, sparkling wine and semi‑sparkling wine) | 13,1 EUR/hl | 0 |  |
| 22042142 | Wines produced in Bordeaux, in containers holding ≤ 2 l and of an actual alcoholic strength of ≤ 15 % vol, with PDO (other than sparkling wine, semi‑sparkling wine and white wine) | 13,1 EUR/hl | 0 |  |
| 22042143 | Wines produced in Bourgogne (Burgundy), in containers holding ≤ 2 l and of an actual alcoholic strength of ≤ 15 % vol, with PDO (other than sparkling wine, semi‑sparkling wine and white wine) | 13,1 EUR/hl | 0 |  |
| 22042144 | Wines produced in Beaujolais, in containers holding ≤ 2 l and of an actual alcoholic strength of ≤ 15 % vol, with PDO (other than sparkling wine, semi‑sparkling wine and white wine) | 13,1 EUR/hl | 0 |  |
| 22042146 | Wines produced in Côtes-du-Rhône, in containers holding ≤ 2 l and of an actual alcoholic strength of ≤ 15 % vol, with PDO (other than sparkling wine, semi‑sparkling wine and white wine) | 13,1 EUR/hl | 0 |  |
| 22042147 | Wines produced in Languedoc-Roussillon, in containers holding ≤ 2 l and of an actual alcoholic strength of ≤ 15 % vol, with PDO (other than sparkling wine, semi‑sparkling wine and white wine) | 13,1 EUR/hl | 0 |  |
| 22042148 | Wines produced in Val de Loire, in containers holding ≤ 2 l and of an actual alcoholic strength of ≤ 15 % vol, with PDO (other than sparkling wine, semi‑sparkling wine and white wine) | 13,1 EUR/hl | 0 |  |
| 22042162 | Wines produced in Piemonte [Piedmont], in containers holding ≤ 2 l and of an actual alcoholic strength of ≤ 15 % vol, with PDO (other than sparkling wine, semi‑sparkling wine and white wine) | 13,1 EUR/hl | 0 |  |
| 22042166 | Wines produced in Toscana [Tuscany], in containers holding ≤ 2 l and of an actual alcoholic strength of ≤ 15 % vol, with PDO (other than sparkling wine, semi‑sparkling wine and white wine) | 13,1 EUR/hl | 0 |  |
| 22042167 | Wines produced in Trentino and Alto Adige, in containers holding ≤ 2 l and of an actual alcoholic strength of ≤ 15 % vol, with PDO (other than sparkling wine, semi‑sparkling wine and white wine) | 13,1 EUR/hl | 0 |  |
| 22042168 | Wines produced in Veneto, in containers holding ≤ 2 l and of an actual alcoholic strength of ≤ 15 % vol, with PDO (other than sparkling wine, semi‑sparkling wine and white wine) | 13,1 EUR/hl | 0 |  |
| 22042169 | Wines produced in Dão, Bairrada and Douro, in containers holding ≤ 2 l and of an actual alcoholic strength of ≤ 15 % vol, with PDO (other than sparkling wine, semi‑sparkling wine and white wine) | 13,1 EUR/hl | 0 |  |
| 22042171 | Wines produced in Navarra, in containers holding ≤ 2 l and of an actual alcoholic strength of ≤ 15 % vol, with PDO (other than sparkling wine, semi‑sparkling wine and white wine) | 13,1 EUR/hl | 0 |  |
| 22042174 | Wines produced in Penedés, in containers holding ≤ 2 l and of an actual alcoholic strength of ≤ 15 % vol, with PDO (other than sparkling wine, semi‑sparkling wine and white wine) | 13,1 EUR/hl | 0 |  |
| 22042176 | Wines produced in Rioja, in containers holding ≤ 2 l and of an actual alcoholic strength of ≤ 15 % vol, with PDO (other than sparkling wine, semi‑sparkling wine and white wine) | 13,1 EUR/hl | 0 |  |
| 22042177 | Wines produced in Valdepeñas, in containers holding ≤ 2 l and of an actual alcoholic strength of ≤ 15 % vol, with PDO (other than sparkling wine, semi‑sparkling wine and white wine) | 13,1 EUR/hl | 0 |  |
| 22042178 | Wines produced in the Community, in containers holding ≤ 2 l and of an actual alcoholic strength of ≤ 15 % vol, with PDO (other than Bordeaux, Bourgogne, Beaujolais, Côtes-du-Rhône, Languedoc-Roussillon, Val de Loire, Piemonte, Toscana, Trentino, Alto Adige, veneto, dão, bairrada, douro, navarra, penedés, rioja, valdepeñas, sparkling wine, semi‑sparkling wine and white wine) | 13,1 EUR/hl | 0 |  |
| 22042179 | White wine produced in the Community, in containers holding ≤ 2 l and of an actual alcoholic strength of ≤ 15 % vol, with PGI (other than sparkling wine and semi‑sparkling wine) | 13,1 EUR/hl | 0 |  |
| 22042180 | Wine produced in the Community, in containers holding ≤ 2 l and of an actual alcoholic strength of ≤ 15 % vol, with PGI (other than sparkling wine, semi‑sparkling wine and white wine) | 13,1 EUR/hl | 0 |  |
| 22042181 | Varietal white wines without PDO and PGI, produced in the Community, in containers holding ≤ 2 l and of an actual alcoholic strength of ≤ 15 % vol (other than sparkling wine and semi‑sparkling wine) | 13,1 EUR/hl | 0 |  |
| 22042182 | Varietal wines without PDO and PGI, produced in the Community, in containers holding ≤ 2 l and of an actual alcoholic strength of ≤ 15 % vol (other than sparkling wine, semi‑sparkling wine and white wine) | 13,1 EUR/hl | 0 |  |
| 22042183 | White wines produced in the Community, in containers holding ≤ 2 l and of an actual alcoholic strength of ≤ 15 % vol (other than sparkling wine, semi‑sparkling wine and varietal wines) | 13,1 EUR/hl | 0 |  |
| 22042184 | Wines produced in the Community, in containers holding ≤ 2 l and of an actual alcoholic strength of ≤ 15 % vol (other than sparkling wine, semi‑sparkling wine, white wine and varietal wines) | 13,1 EUR/hl | 0 |  |
| 22042185 | Madeira and Setubal muscatel, in containers holding ≤ 2 l and of an actual alcoholic strength of > 15 % vol to 22 % vol, with PDO or PGI | 14,8 EUR/hl | 0 |  |
| 22042186 | Sherry, in containers holding ≤ 2 l and of an actual alcoholic strength of > 15 % vol to 22 % vol, with PDO or PGI | 14,8 EUR/hl | 0 |  |
| 22042187 | Marsala, in containers holding ≤ 2 l and of an actual alcoholic strength of > 15 % vol to 22 % vol, with PDO or PGI | 18,6 EUR/hl | 0 |  |
| 22042188 | Samos and Muscat de Lemnos, in containers holding ≤ 2 l and of an actual alcoholic strength of > 15 % vol to 22 % vol, with PDO or PGI | 18,6 EUR/hl | 0 |  |
| 22042189 | Port, in containers holding ≤ 2 l and of an actual alcoholic strength of > 15 % vol to 22 % vol, with PDO or PGI | 14,8 EUR/hl | 0 |  |
| 22042190 | Wines produced in the Community, in containers holding ≤ 2 l and of an actual alcoholic strength of > 15 % vol to 22 % vol, with PDO or PGI (other than Port, Madeira, Sherry, Marsala, Samos, Muscat de Lemnos and Setubal muscatel) | 18,6 EUR/hl | 0 |  |
| 22042191 | Wines without PDO and PGI, produced in the Community, in containers holding ≤ 2 l and of an actual alcoholic strength of > 15 % vol to 22 % vol | 18,6 EUR/hl | 0 |  |
| 22042192 | Wine of fresh grapes, incl. fortified wine, produced in the Community, in containers holding ≤ 2 l and of an actual alcoholic strength of > 22 % vol | 1,75 EUR/  % vol/hl | 0 |  |
| 22042193 | White wines not produced in the Community, in containers holding ≤ 2 l, with PDO or PGI (other than sparkling wine and semi‑sparkling wine) | 13,1 EUR/hl | 4 |  |
| 22042194 | Wines not produced in the Community, in containers holding ≤ 2 l, with PDO or PGI (other than sparkling wine, semi‑sparkling wine and white wine) | 13,1 EUR/hl | 4 |  |
| 22042195 | Varietal white wines without PDO and PGI, not produced in the Community, in containers holding ≤ 2 l (other than sparkling wine and semi‑sparkling wine) | 13,1 EUR/hl | 4 |  |
| 22042196 | Varietal wines without PDO and PGI, not produced in the Community, in containers holding ≤ 2 l (other than sparkling wine, semi‑sparkling wine and white wine) | 13,1 EUR/hl | 4 |  |
| 22042197 | White wines not produced in the Community, in containers holding ≤ 2 l (other than sparkling wine, semi‑sparkling wine and varietal wines) | 13,1 EUR/hl | 4 |  |
| 22042198 | Wines not produced in the Community, in containers holding ≤ 2 l (other than sparkling wine, semi‑sparkling wine, white wine and varietal wines) | 13,1 EUR/hl | 4 |  |
| 22042910 | Wine of fresh grapes, incl. fortified wines, in bottles with "mushroom" stoppers held in place by ties or fastenings, holding > 2 l; wine otherwise put up with an excess pressure due to carbon dioxide in solution of ≥ 1 bar but < 3 bar measured at 20 °C, | 32 EUR/hl | 4 |  |
| 22042911 | White wines produced in Tokaj "e.g. Aszu, Szamorodni, Máslás, Fordítás", in containers holding > 2 l and of an actual alcoholic strength of ≤ 15 % vol, with PDO (excl. sparkling wine and semi‑sparkling wine) | 13,1 EUR/hl | 0 |  |
| 22042912 | White wines produced in Bordeaux, in containers holding > 2 l and of an actual alcoholic strength of ≤ 15 % vol, with PDO (other than sparkling wine and semi‑sparkling wine) | 9,9 EUR/hl | 0 |  |
| 22042913 | Quality white wines produced in Bourgogne (Burgundy), in containers holding > 2 l and of an actual alcoholic strength of ≤ 15 % vol, with PDO (other than sparkling wine and semi‑sparkling wine) | 9,9 EUR/hl | 0 |  |
| 22042917 | White wines produced in Val de Loire, in containers holding > 2 l and of an actual alcoholic strength of ≤ 15 % vol, with PDO (other than sparkling wine and semi‑sparkling wine) | 9,9 EUR/hl | 0 |  |
| 22042918 | White wines produced in the Community, in containers holding > 2 l and of an actual alcoholic strength of ≤ 15 % vol, with PDO (other than Tokaj, Bordeaux, Bourgogne, Val de Loire, sparkling wine and semi‑sparkling wine) | 9,9 EUR/hl | 0 |  |
| 22042942 | Wines produced in Bordeaux, in containers holding > 2 l and of an actual alcoholic strength of ≤ 15 % vol, with PDO (other than sparkling wine, semi‑sparkling wine and white wine) | 9,9 EUR/hl | 0 |  |
| 22042943 | Wines produced in Bourgogne (Burgundy), in containers holding > 2 l and of an actual alcoholic strength of ≤ 15 % vol, with PDO (other than sparkling wine, semi‑sparkling wine and white wine) | 9,9 EUR/hl | 0 |  |
| 22042944 | Wines produced in Beaujolais, in containers holding > 2 l and of an actual alcoholic strength of ≤ 15 % vol, with PDO (other than sparkling wine, semi‑sparkling wine and white wine) | 9,9 EUR/hl | 0 |  |
| 22042946 | Wines produced in Côtes-du-Rhône, in containers holding > 2 l and of an actual alcoholic strength of ≤ 15 % vol, with PDO (other than sparkling wine, semi‑sparkling wine and white wine) | 9,9 EUR/hl | 0 |  |
| 22042947 | Wines produced in Languedoc-Roussillon, in containers holding > 2 l and of an actual alcoholic strength of ≤ 15 % vol, with PDO (other than sparkling wine, semi‑sparkling wine and white wine) | 9,9 EUR/hl | 0 |  |
| 22042948 | Wines produced in Val de Loire, in containers holding > 2 l and of an actual alcoholic strength of ≤ 15 % vol, with PDO (other than sparkling wine, semi‑sparkling wine and white wine) | 9,9 EUR/hl | 0 |  |
| 22042958 | Wines produced in the Community, in containers holding > 2 l and of an actual alcoholic strength of ≤ 15 % vol, with PDO (other than Bordeaux, Bourgogne, Beaujolais, Côtes-du-Rhône, Languedoc-Roussillon, Val de Loire, sparkling wine, semi‑sparkling wine and white wine) | 9,9 EUR/hl | 0 |  |
| 22042979 | White wine of fresh grapes, produced in the Community, in containers holding > 2 l and of an actual alcoholic strength of ≤ 15 % vol, with PGI (other than sparkling wine and semi‑sparkling wine) | 9,9 EUR/hl | 0 |  |
| 22042980 | Wines of fresh grapes, produced in the Community, in containers holding > 2 l and of an actual alcoholic strength of ≤ 15 % vol, with PGI (other than sparkling wine, semi‑sparkling wine and white wine) | 9,9 EUR/hl | 0 |  |
| 22042981 | Varietal white wines without PDO and PGI, produced in the Community, in containers holding > 2 l and of an actual alcoholic strength of ≤ 15 % vol (other than sparkling wine and semi‑sparkling wine) | 9,9 EUR/hl | 0 |  |
| 22042982 | Varietal wines without PDO and PGI, produced in the Community, in containers holding > 2 l and of an actual alcoholic strength of ≤ 15 % vol (other than sparkling wine, semi‑sparkling wine and white wine) | 9,9 EUR/hl | 0 |  |
| 22042983 | White wines produced in the Community, in containers holding > 2 l and of an actual alcoholic strength of ≤ 15 % vol (other than sparkling wine, semi‑sparkling wine and varietal wines) | 9,9 EUR/hl | 0 |  |
| 22042984 | Wines produced in the Community, in containers holding > 2 l and of an actual alcoholic strength of ≤ 15 % vol (other than sparkling wine, semi‑sparkling wine, white wine and varietal wines) | 9,9 EUR/hl | 0 |  |
| 22042985 | Madeira and Setubal muscatel, in containers holding > 2 l and of an actual alcoholic strength of > 15 % vol to 22 % vol, with PDO or PGI | 12,1 EUR/hl | 0 |  |
| 22042986 | Sherry, in containers holding > 2 l and of an actual alcoholic strength of > 15 % vol to 22 % vol, with PDO or PGI | 12,1 EUR/hl | 0 |  |
| 22042987 | Marsala, in containers holding > 2 l and of an actual alcoholic strength of > 15 % vol to 22 % vol, with PDO or PGI | 15,4 EUR/hl | 0 |  |
| 22042988 | Samos and Muscat de Lemnos, in containers holding > 2 l and of an actual alcoholic strength of > 15 % vol to 22 % vol, with PDO or PGI | 15,4 EUR/hl | 0 |  |
| 22042989 | Port, in containers holding > 2 l and of an actual alcoholic strength of > 15 % vol to 22 % vol, with PDO or PGI | 12,1 EUR/hl | 0 |  |
| 22042990 | Wines produced in the Community, in containers holding > 2 l and of an actual alcoholic strength of > 15 % vol to 22 % vol, with PDO or PGI (other than Port, Madeira, Sherry, Marsala, Samos, Muscat de Lemnos and Setubal muscatel) | 15,4 EUR/hl | 0 |  |
| 22042991 | Wines without PDO and PGI, produced in the Community, in containers holding > 2 l and of an actual alcoholic strength of > 15 % vol to 22 % vol | 15,4 EUR/hl | 0 |  |
| 22042992 | Wine of fresh grapes, incl. fortified wine, produced in the Community, in containers holding > 2 l and of an actual alcoholic strength of > 22 % vol | 1,75 EUR/  % vol/hl | 0 |  |
| 22042993 | White wines not produced in the Community, in containers holding > 2 l, with PDO or PGI (other than sparkling wine and semi‑sparkling wine) | 9,9 EUR/hl | 4 |  |
| 22042994 | Wines not produced in the Community, in containers holding > 2 l, with PDO or PGI (other than sparkling wine, semi‑sparkling wine and white wine) | 9,9 EUR/hl | 4 |  |
| 22042995 | Varietal white wines without PDO and PGI, not produced in the Community, in containers holding > 2 l (other than sparkling wine and semi‑sparkling wine) | 9,9 EUR/hl | 4 |  |
| 22042996 | Varietal wines without PDO and PGI, not produced in the Community, in containers holding > 2 l (other than sparkling wine, semi‑sparkling wine and white wine) | 9,9 EUR/hl | 4 |  |
| 22042997 | White wines not produced in the Community, in containers holding > 2 l (other than sparkling wine, semi‑sparkling wine and varietal wines) | 9,9 EUR/hl | 4 |  |
| 22042998 | Wines not produced in the Community, in containers holding > 2 l (other than sparkling wine, semi‑sparkling wine, white wine and varietal wines) | 9,9 EUR/hl | 4 |  |
| 22043010 | Grape must, arrested otherwise than by addition of alcohol, of an actual alcoholic strength of > 1 % vol (excl. grape must whose fermentation has been arrested by the addition of alcohol) | 32 | 10 |  |
| 22043092 | Grape must, unfermented, concentrated within the meaning of Additional Note 7 to Chapter 22, of a density ≤ 1,33 g/cm³ at 20 °C and of an actual alcoholic strength ≤ 1 % vol but > 0,5 % vol (excl. grape must whose fermentation has been arrested by the addition of alcohol) | See Annex 2 of Commission Implementation Regulation No 927/2012 of 9 October 2012 | 10/EP |  |
| 22043094 | Grape must, unfermented, non-concentrated, of a density ≤ 1,33 g/cm³ at 20 °C and of an actual alcoholic strength ≤ 1 % vol but > 0,5 % vol (excl. grape must whose fermentation has been arrested by the addition of alcohol) | See Annex 2 of Commission Implementation Regulation No 927/2012 of 9 October 2012 | 10/EP |  |
| 22043096 | Grape must, unfermented, concentrated within the meaning of Additional Note 7 to Chapter 22, of a density > 1,33 g/cm³ at 20 °C and of an actual alcoholic strength ≤ 1 % vol but > 0,5 % vol (excl. grape must whose fermentation has been arrested by the addition of alcohol) | See Annex 2 of Commission Implementation Regulation No 927/2012 of 9 October 2012 | 10/EP |  |
| 22043098 | Grape must, unfermented, non-concentrated, of a density > 1,33 g/cm³ at 20 °C and of an actual alcoholic strength ≤ 1 % vol but > 0,5 % vol (excl. grape must whose fermentation has been arrested by the addition of alcohol) | See Annex 2 of Commission Implementation Regulation No 927/2012 of 9 October 2012 | 10/EP |  |
| 22051010 | Vermouth and other wine of fresh grapes, flavoured with plants or aromatic substances, in containers holding ≤ 2 l, of actual alcoholic strength of ≤ 18 % vol | 10,9 EUR/hl | 0 |  |
| 22051090 | Vermouth and other wine of fresh grapes, flavoured with plants or aromatic substances, in containers holding ≤ 2 l, of actual alcoholic strength of > 18 % vol | 0,9 EUR/  % vol/hl + 6,4 EUR/hl | 0 |  |
| 22059010 | Vermouth and other wine of fresh grapes, flavoured with plants or aromatic substances, in containers holding > 2 l, of actual alcoholic strength of ≤ 18 % vol | 9 EUR/hl | 0 |  |
| 22059090 | Vermouth and other wine of fresh grapes, flavoured with plants or aromatic substances, in containers holding > 2 l, of actual alcoholic strength of > 18 % vol | 0,9 EUR/  % vol/hl | 0 |  |
| 22060010 | Piquette, obtained by grape marc | 1,3 EUR/  % vol/hl MIN 7,2 EUR/hl | 0 |  |
| 22060031 | Cider and perry, sparkling | 19,2 EUR/hl | 0 |  |
| 22060039 | Mead and other fermented beverages and mixtures of fermented beverages and mixtures of fermented beverages with non-alcoholic beverages, sparkling, n.e.s. | 19,2 EUR/hl | 0 |  |
| 22060051 | Cider and perry, not sparkling, in containers holding ≤ 2 l | 7,7 EUR/hl | 0 |  |
| 22060059 | Mead and other fermented beverages and mixtures of fermented beverages and mixtures of fermented beverages with non-alcoholic beverages, not sparkling, in containers holding ≤ 2 l, n.e.s. (excl. wine of fresh grapes, grape must, vermouth and other wine of fresh grapes, with plants or aromatic substances, piquette, cider and perry) | 7,7 EUR/hl | 0 |  |
| 22060081 | Cider and perry, not sparkling, in containers holding > 2 l | 5,76 EUR/hl | 0 |  |
| 22060089 | Mead and other fermented beverages and mixtures of fermented beverages and mixtures of fermented beverages with non-alcoholic beverages, not sparkling, in containers holding > 2 l, n.e.s. (excl. wine of fresh grapes, grape must, vermouth and other wine of fresh grapes, with plants or aromatic substances, piquette, cider and perry) | 5,76 EUR/hl | 0 |  |
| 22071000 | Undenatured ethyl alcohol, of actual alcoholic strength of ≥ 80 % | 19,2 EUR/hl | EL |  |
| 22072000 | Denatured ethyl alcohol and other spirits of any strength | 10,2 EUR/hl | EL |  |
| 22082012 | Cognac, in containers holding ≤ 2 l | Free | 0 |  |
| 22082014 | Armagnac, in containers holding ≤ 2 l | Free | 0 |  |
| 22082026 | Grappa, in containers holding ≤ 2 l | Free | 0 |  |
| 22082027 | Brandy de Jerez in containers holding ≤ 2 l | Free | 0 |  |
| 22082029 | Spirits obtained by distilling grape wine or grape marc, in containers holding ≤ 2 l (excl. Cognac, Armagnac, Grappa and Brandy de Jerez) | Free | 0 |  |
| 22082040 | Raw distillate, in containers holding > 2 l | Free | 0 |  |
| 22082062 | Cognac, in containers holding > 2 l | Free | 0 |  |
| 22082064 | Armagnac, in containers holding > 2 l | Free | 0 |  |
| 22082086 | Grappa, in containers holding > 2 l | Free | 0 |  |
| 22082087 | Brandy de Jerez in containers holding > 2 l | Free | 0 |  |
| 22082089 | Spirits obtained by distilling grape wine or grape marc, in containers holding > 2 l (excl. raw distillate, Cognac, Armagnac, Grappa and Brandy de Jerez) | Free | 0 |  |
| 22083011 | Bourbon whiskey, in containers holding ≤ 2 l | Free | 0 |  |
| 22083019 | Bourbon whiskey, in containers holding > 2 l | Free | 0 |  |
| 22083030 | Single malt Scotch whisky | Free | 0 |  |
| 22083041 | Blended malt Scotch whisky, in containers holding ≤ 2 l | Free | 0 |  |
| 22083049 | Blended malt Scotch whisky, in containers holding > 2 l | Free | 0 |  |
| 22083061 | Single grain and blended grain Scotch whisky, in containers holding ≤ 2 l | Free | 0 |  |
| 22083069 | Single grain and blended grain Scotch whisky, in containers holding > 2 l | Free | 0 |  |
| 22083071 | Scotch whisky, in containers holding ≤ 2 l (other than single malt, blended malt, single grain and blended grain whisky) | Free | 0 |  |
| 22083079 | Scotch whisky, in containers holding > 2 l (other than single malt, blended malt, single grain and blended grain whisky) | Free | 0 |  |
| 22083082 | Whisky, in containers holding ≤ 2 l (other than Bourbon whiskey and Scotch whisky) | Free | 0 |  |
| 22083088 | Whisky, in containers holding > 2 l (other than Bourbon whiskey and Scotch whisky) | Free | 0 |  |
| 22084011 | Rum with a content of volatile substances (other than ethyl and methyl alcohol) of ≥ 225 g/hl of pure alcohol "with a 10 % tolerance", in containers holding ≤ 2 l | 0,6 EUR/  % vol/hl + 3,2 EUR/hl | 4 |  |
| 22084031 | Rum and other spirits obtained by distilling fermented sugar-cane products, of a value > 7,9 EUR/l of pure alcohol, in containers holding ≤ 2 l (excl. rum with a content of volatile substances [other than ethyl and methyl alcohol] of ≥ 225 g/hl of pure alcohol "with a 10 % tolerance") | Free | 0 |  |
| 22084039 | Rum and other spirits obtained by distilling fermented sugar-cane products, of a value ≤ 7,9 EUR/l of pure alcohol, in containers holding ≤ 2 l (excl. rum with a content of volatile substances [other than ethyl and methyl alcohol] of ≥ 225 g/hl of pure alcohol "with a 10 % tolerance") | 0,6 EUR/  % vol/hl + 3,2 EUR/hl | 4 |  |
| 22084051 | Rum with a content of volatile substances (other than ethyl and methyl alcohol) of ≥ 225 g/hl of pure alcohol "with a 10 % tolerance", in containers holding > 2 l | 0,6 EUR/  % vol/hl | RM |  |
| 22084091 | Rum and other spirits obtained by distilling fermented sugar-cane products, of a value > 2 EUR/l of pure alcohol, in containers holding > 2 l (excl. rum with a content of volatile substances [other than ethyl and methyl alcohol] of ≥ 225 g/hl of pure alcohol "with a 10 % tolerance") | Free | 0 |  |
| 22084099 | Rum and other spirits obtained by distilling fermented sugar-cane products, of a value ≤ 2 EUR/l of pure alcohol, in containers holding > 2 l (excl. rum with a content of volatile substances [other than ethyl and methyl alcohol] of ≥ 225 g/hl of pure alcohol "with a 10 % tolerance") | 0,6 EUR/  % vol/hl | RM |  |
| 22085011 | Gin, in containers holding ≤ 2 l | Free | 0 |  |
| 22085019 | Gin, in containers holding > 2 l | Free | 0 |  |
| 22085091 | Geneva, in containers holding ≤ 2 l | Free | 0 |  |
| 22085099 | Geneva, in containers holding > 2 l | Free | 0 |  |
| 22086011 | Vodka of an alcoholic strength of ≤ 45,4 % vol, in containers holding ≤ 2 l | Free | 0 |  |
| 22086019 | Vodka of an alcoholic strength of ≤ 45,4 % vol, in containers holding > 2 l | Free | 0 |  |
| 22086091 | Vodka of an alcoholic strength of > 45,4 % vol, in containers holding ≤ 2 l | Free | 0 |  |
| 22086099 | Vodka of an alcoholic strength of > 45,4 % vol, in containers holding > 2 l | Free | 0 |  |
| 22087010 | Liqueurs and cordials, in containers holding ≤ 2 l | Free | 0 |  |
| 22087090 | Liqueurs and cordials, in containers holding > 2 l | Free | 0 |  |
| 22089011 | Arrack, in containers holding ≤ 2 l | Free | 0 |  |
| 22089019 | Arrack, in containers holding > 2 l | Free | 0 |  |
| 22089033 | Plum, pear or cherry spirit, in containers holding ≤ 2 l | Free | 0 |  |
| 22089038 | Plum, pear or cherry spirit, in containers holding > 2 l | Free | 0 |  |
| 22089041 | Ouzo, in containers holding ≤ 2 l | Free | 0 |  |
| 22089045 | Calvados, in containers holding ≤ 2 l | Free | 0 |  |
| 22089048 | Spirits distilled from fruit, in containers holding ≤ 2 l (excl. plum, pear or cherry spirit and Calvados) | Free | 0 |  |
| 22089054 | Tequila in containers holding ≤ 2 l | Free | 0 |  |
| 22089056 | Spirits in containers holding ≤ 2 l (excl. spirits distilled from grape wine or grape marc, whisky, rum and other spirits obtained by distilling fermented sugar-cane products, gin, geneva, arrack, vodka, liqueurs and cordials, ouzo, spirits distilled from fruit, and tequila) | Free | 0 |  |
| 22089069 | Spirituous beverages, in containers holding ≤ 2 l (excl. ouzo, spirits, liqueurs and cordials) | Free | 0 |  |
| 22089071 | Spirits distilled from fruit, in containers holding > 2 l (excl. spirits distilled from grape wine or grape marc, plum, pear or cherry) | Free | 0 |  |
| 22089075 | Tequila in containers holding > 2 l | Free | 0 |  |
| 22089077 | Spirits in containers holding > 2 l (excl. spirits obtained by distilling grape wine or grape marc, whiskies, rum and other spirits obtained by distilling fermented sugar-cane products, gin, geneva, arrack, vodka, liqueurs and cordials, ouzo, spirits distilled from fruit, and tequila) | Free | 0 |  |
| 22089078 | Spirituous beverages, in containers holding > 2 l (excl. spirits, liqueurs and cordials and ouzo) | Free | 0 |  |
| 22089091 | Undenatured ethyl alcohol, of an alcoholic strength of < 80 % vol, in containers holding ≤ 2 l | 1 EUR/  % vol/hl + 6,4 EUR/hl | EL |  |
| 22089099 | Undenatured ethyl alcohol, of an alcoholic strength of < 80 % vol, in containers holding > 2 l | 1 EUR/  % vol/hl | EL |  |
| 22090011 | Wine vinegar, in containers holding ≤ 2 l | 6,4 EUR/hl | 0 |  |
| 22090019 | Wine vinegar, in containers holding > 2 l | 4,8 EUR/hl | 0 |  |
| 22090091 | Vinegar and substitutes for vinegar obtained from acetic acid, in containers holding ≤ 2 l (excl. wine vinegar) | 5,12 EUR/hl | 0 |  |
| 22090099 | Vinegar and substitutes for vinegar obtained from acetic acid, in containers holding > 2 l (excl. wine vinegar) | 3,84 EUR/hl | 0 |  |
| 23011000 | Flours, meals and pellets, of meat or offal, unfit for human consumption; greaves | Free | 0 |  |
| 23012000 | Flours, meals and pellets of fish or crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption | Free | 0 |  |
| 23021010 | Bran, sharps and other residues of maize, whether or not in the form of pellets, derived from sifting, milling or other working, with starch content of ≤ 35 % | 44 EUR/t | 10 |  |
| 23021090 | Bran, sharps and other residues of maize, whether or not in the form of pellets, derived from sifting, milling or other working, with starch content of > 35 % | 89 EUR/t | 10 |  |
| 23023010 | Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of wheat, with a starch content of ≤ 28 % by weight, and of which the proportion that passes through a sieve with an aperture of 0,2 mm is ≤ 10 % by weight or alternatively the proportion that passes through the sieve has an ash content, calculated on the dry product, of ≥ 1,5 % by weight | 44 EUR/t | 10 |  |
| 23023090 | Bran, sharps and other residues of wheat, whether or not in the form of pellets, derived from sifting, milling or other working (excl. those with starch content of ≤ 28 %, provided that either ≤ 10 % passes through a sieve with an aperture of 0,2 mm or if > 10 % passes through, the proportion that passes through the sieve has an ash content, calculated on the dry product, of ≥ 1,5 % by weight) | 89 EUR/t | 10 |  |
| 23024002 | Bran, sharps and other residues of rice, whether or not in the form of pellets, derived from sifting, milling or other working, with starch content of ≤ 35 % | 44 EUR/t | 10 |  |
| 23024008 | Bran, sharps and other residues of rice, whether or not in the form of pellets, derived from sifting, milling or other working, with starch content of > 35 % | 89 EUR/t | 10 |  |
| 23024010 | Bran, sharps and other residues, in the form of pellets or not, derived from the sifting, milling or other working of cereals, with a starch content ≤ 28 % by weight, and of which ≤ 10 % by weight passes through a sieve with an aperture of 0,2 mm or, if > 10 % passes through, the proportion that passes through the sieve has an ash content, calculated on the dry product, of ≥ 1,5 % by weight (excl. bran, sharps and other residues of maize, rice or wheat) | 44 EUR/t | 10 |  |
| 23024090 | Bran, sharps and other residues of cereals, whether or not in the form of pellets, derived from sifting, milling or other working (excl. those of maize, rice and wheat and those with a starch content of ≤ 28 %, provided that either ≤ 10 % passes through a sieve with an aperture of 0,2 mm or, if > 10 % passes through, the proportion that passes through has an ash content of ≥ 1,5 %) | 89 EUR/t | 10 |  |
| 23025000 | Bran, sharps and other residues of leguminous plants, whether or not in the form of pellets, derived from sifting, milling or other working | 5,1 | 4 |  |
| 23031011 | Residues from the manufacture of starch from maize, of a protein content, calculated on the dry product, of > 40 % by weight (excl. concentrated steeping liquors) | 320 EUR/t | 50 % |  |
| 23031019 | Residues from the manufacture of starch from maize, of a protein content, calculated on the dry product, of ≤ 40 % by weight (excl. concentrated steeping liquors) | Free | 0 |  |
| 23031090 | Residues of starch manufacture and similar residues, incl. concentrated steeping liquors (excl. of starch from maize) | Free | 0 |  |
| 23032010 | Beet-pulp | Free | 0 |  |
| 23032090 | Bagasse and other waste of sugar manufacture (excl. beet pulp) | Free | 0 |  |
| 23033000 | Brewing or distilling dregs and waste | Free | 0 |  |
| 23040000 | Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soya-bean oil | Free | 0 |  |
| 23050000 | Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of groundnut oil | Free | 0 |  |
| 23061000 | Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of cotton seeds | Free | 0 |  |
| 23062000 | Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of linseed | Free | 0 |  |
| 23063000 | Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of sunflower seeds | Free | 0 |  |
| 23064100 | Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of low erucic acid rape or colza seeds "yielding a fixed oil which has an erucic acid content of < 2 % and yielding a solid component of glucosinolates of < 30 micromoles/g" | Free | 0 |  |
| 23064900 | Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of high erucic acid rape or colza seeds "yielding a fixed oil which has an erucic acid content of ≥ 2 % and yielding a solid component of glucosinolates of ≥ 30 micromoles/g" | Free | 0 |  |
| 23065000 | Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of coconut or copra | Free | 0 |  |
| 23066000 | Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of palm nuts or kernels | Free | 0 |  |
| 23069005 | Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils from maize "corn" germ | Free | 0 |  |
| 23069011 | Oilcake and other solid residues from the extraction of olive oil, whether or not ground or in the form of pellets, containing ≤ 3 % olive oil | Free | 0 |  |
| 23069019 | Oilcake and other solid residues from the extraction of olive oil, whether or not ground or in the form of pellets, containing > 3 % olive oil | 48 EUR/t | 0 |  |
| 23069090 | Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils (excl. of cotton seeds, linseed, sunflower seeds, rape or colza seeds, coconut or copra, palm nuts or kernels, germ of maize, and from the extraction of olive, soya-bean and groundnut oil) | Free | 0 |  |
| 23070011 | Wine lees, having a total alcoholic strength of ≤ 7,9 % mas and a dry matter content ≥ 25 % by weight | Free | 0 |  |
| 23070019 | Wine lees (excl. wine lees having a total alcoholic strength of ≤ 7,9 % and a dry matter content of ≥ 25 % by weight) | 1,62 EUR/kg/tot. alc. | 4 |  |
| 23070090 | Argol | Free | 0 |  |
| 23080011 | Grape marc, of a kind used in animal feeding, whether or not in the form of pellets, having a total alcoholic strength of ≤ 4,3 % mas and a dry matter content of ≥ 40 % by weight | Free | 0 |  |
| 23080019 | Grape marc, of a kind used in animal feeding, whether or not in the form of pellets (excl. grape marc having a total alcoholic strength of ≤ 4,3 % mas and a dry matter content of ≥ 40 % by weight) | 1,62 EUR/kg/tot. alc. | 0 |  |
| 23080040 | Acorns and horse-chestnuts and pomace or marc of fruit, for animal feeding, whether or not in the form of pellets (excl. grape marc) | Free | 0 |  |
| 23080090 | Maize stalks, maize leaves, fruit peel and other vegetable materials, waste, residues and by-products for animal feeding, whether or not in the form of pellets, n.e.s. (excl. acorns, horse-chestnuts and pomace or marc of fruit) | 1,6 | 0 |  |
| 23091011 | Dog or cat food, put up for retail sale, containing glucose, glucose syrup, maltodextrine or maltodextrine syrup but containing no starch or no milk products or containing ≤ 10 % starch and < 10 % by weight of milk products | Free | 0 |  |
| 23091013 | Dog or cat food, put up for retail sale, containing glucose, glucose syrup, maltodextrine or maltodextrine syrup but containing no starch or containing ≤ 10 % starch and ≥ 10 % but < 50 % by weight of milk products | 498 EUR/t | 10 |  |
| 23091015 | Dog or cat food, put up for retail sale, containing glucose, glucose syrup, maltodextrine or maltodextrine syrup but containing no starch or containing ≤ 10 % starch and ≥ 50 % but < 75 % by weight of milk products | 730 EUR/t | 10 |  |
| 23091019 | Dog or cat food, put up for retail sale, containing glucose, glucose syrup, maltodextrine or maltodextrine syrup but containing no starch or containing ≤ 10 % starch and ≥ 75 % by weight of milk products | 948 EUR/t | 10 |  |
| 23091031 | Dog or cat food, put up for retail sale, containing glucose, glucose syrup, maltodextrine or maltodextrine syrup and containing > 10 % but ≤ 30 % of starch and no milk products or < 10 % by weight of milk products | Free | 0 |  |
| 23091033 | Dog or cat food, put up for retail sale, containing glucose, glucose syrup, maltodextrine or maltodextrine syrup and containing > 10 % but ≤ 30 % of starch and ≥ 10 % but < 50 % by weight of milk products | 530 EUR/t | 10 |  |
| 23091039 | Dog or cat food, put up for retail sale, containing glucose, glucose syrup, maltodextrine or maltodextrine syrup and containing > 10 % but ≤ 30 % of starch and ≥ 50 % by weight of milk products | 888 EUR/t | 10 |  |
| 23091051 | Dog or cat food, put up for retail sale, containing glucose, glucose syrup, maltodextrine or maltodextrine syrup and containing > 30 % of starch and no milk products or < 10 % by weight of milk products | 102 EUR/t | 10 |  |
| 23091053 | Dog or cat food, put up for retail sale, containing glucose, glucose syrup, maltodextrine or maltodextrine syrup and containing > 30 % of starch and ≥ 10 % but < 50 % by weight of milk products | 577 EUR/t | 10 |  |
| 23091059 | Dog or cat food, put up for retail sale, containing glucose, glucose syrup, maltodextrine or maltodextrine syrup and containing > 30 % of starch and ≥ 50 % by weight of milk products | 730 EUR/t | 10 |  |
| 23091070 | Dog or cat food put up for retail sale, containing no starch, glucose, maltodextrine or maltodextrine syrup, but containing milk products | 948 EUR/t | 10 |  |
| 23091090 | Dog or cat food put up for retail sale, containing no starch, glucose, maltodextrine or maltodextrine syrup, nor milk products | 9,6 | 4 |  |
| 23099010 | Fish or marine mammal solubles, to supplement feedingstuffs produced in the agricultural sector | 3,8 | 0 |  |
| 23099020 | Residues from the manufacture of starch from maize referred to in Additional Note 5 to Chapter 23, of a kind used in animal feeding (excl. dog or cat food put up for retail sale) | Free | 0 |  |
| 23099031 | Preparations, incl. premixes, for animal food, containing glucose, glucose syrup, maltodextrine or maltodextrine syrup but containing no starch or no milk products or containing ≤ 10 % starch and < 10 % by weight of milk products (excl. dog or cat food put up for retail sale) | 23 EUR/t | 10 |  |
| 23099033 | Preparations, incl. premixes, for animal food, containing glucose, glucose syrup, maltodextrine or maltodextrine syrup but containing no starch or containing ≤ 10 % starch and ≥ 10 % but < 50 % by weight of milk products (excl. dog or cat food put up for retail sale) | 498 EUR/t | 10 |  |
| 23099035 | Preparations, incl. premixes, for animal food, containing glucose, glucose syrup, maltodextrine or maltodextrine syrup but containing no starch or containing ≤ 10 % starch and ≥ 50 % but < 75 % by weight of milk products (excl. dog or cat food put up for retail sale) | 730 EUR/t | 10 |  |
| 23099039 | Preparations, incl. premixes, for animal food, containing glucose, glucose syrup, maltodextrine or maltodextrine syrup but containing no starch or containing ≤ 10 % starch and ≥ 75 % by weight of milk products (excl. dog or cat food put up for retail sale) | 948 EUR/t | 10 |  |
| 23099041 | Preparations, incl. premixes, for animal food, containing glucose, glucose syrup, maltodextrine or maltodextrine syrup and containing > 10 % but ≤ 30 % of starch and no milk products or < 10 % by weight of milk products (excl. dog or cat food put up for retail sale) | 55 EUR/t | 10 |  |
| 23099043 | Preparations, incl. premixes, for animal food, containing glucose, glucose syrup, maltodextrine or maltodextrine syrup and containing > 10 % but ≤ 30 % of starch and ≥ 10 % but < 50 % by weight of milk products (excl. dog or cat food put up for retail sale) | 530 EUR/t | 10 |  |
| 23099049 | Preparations, incl. premixes, for animal food, containing glucose, glucose syrup, maltodextrine or maltodextrine syrup and containing > 10 % but ≤ 30 % of starch and ≥ 50 % by weight of milk products (excl. dog or cat food put up for retail sale) | 888 EUR/t | 10 |  |
| 23099051 | Preparations, incl. premixes, for animal food, containing glucose, glucose syrup, maltodextrine or maltodextrine syrup and containing > 30 % of starch and no milk products or < 10 % by weight of milk products (excl. dog or cat food put up for retail sale) | 102 EUR/t | 10 |  |
| 23099053 | Preparations, incl. premixes, for animal food, containing glucose, glucose syrup, maltodextrine or maltodextrine syrup and containing > 30 % of starch and ≥ 10 % but < 50 % by weight of milk products (excl. dog or cat food put up for retail sale) | 577 EUR/t | 10 |  |
| 23099059 | Preparations, incl. premixes, for animal food, containing glucose, glucose syrup, maltodextrine or maltodextrine syrup and containing > 30 % of starch and ≥ 50 % by weight of milk products (excl. dog or cat food put up for retail sale) | 730 EUR/t | 10 |  |
| 23099070 | Preparations, incl. premixes, for animal food, containing no starch, glucose, maltodextrine or maltodextrine syrup, but containing milk products (excl. dog or cat food put up for retail sale) | 948 EUR/t | 10 |  |
| 23099091 | Beet-pulp with added molasses of a kind used in animal feeding | 12 | 7 |  |
| 23099096 | Preparations of a kind used in animal feeding, containing no starch, glucose, glucose syrup, maltodextrine, maltodextrine syrup nor milk products (excl. dog or cat food put up for retail sale, fish or marine mammal solubles, residues from the manufacture of starch from maize referred to in additional Note 5 to Chapter 23, beet-pulp with added molasses, and premixes) | 9,6 | 4 |  |
| 24011035 | Light air-cured tobacco, unstemmed or unstripped | 11,2 MIN 22 EUR    MAX 56 EUR/   100 kg/net | 4 |  |
| 24011060 | Sun-cured oriental type tobacco, unstemmed or unstripped | 11,2 MIN 22 EUR    MAX 56 EUR/   100 kg/net | 4 |  |
| 24011070 | Dark air-cured tobacco, unstemmed or unstripped | 11,2 MIN 22 EUR    MAX 56 EUR/   100 kg/net | 4 |  |
| 24011085 | Flue-cured tobacco, unstemmed or unstripped | 11,2 MIN 22 EUR    MAX 56 EUR/   100 kg/net | 4 |  |
| 24011095 | Tobacco, unstemmed or unstripped (excl. light air-cured, sun-cured oriental, dark air-cured and flue-cured tobacco) | 10 MIN 22 EUR    MAX 56 EUR/   100 kg/net | 4 |  |
| 24012035 | Partly or wholly stemmed or stripped light air-cured tobacco, otherwise unmanufactured | 11,2 MIN 22 EUR    MAX 56 EUR/   100 kg/net | 4 |  |
| 24012060 | Partly or wholly stemmed or stripped sun-cured oriental type tobacco, otherwise unmanufactured | 11,2 MIN 22 EUR    MAX 56 EUR/   100 kg/net | 4 |  |
| 24012070 | Partly or wholly stemmed or stripped dark air-cured tobacco, otherwise unmanufactured | 11,2 MIN 22 EUR    MAX 56 EUR/   100 kg/net | 4 |  |
| 24012085 | Partly or wholly stemmed or stripped flue-cured tobacco, otherwise unmanufactured | 11,2 MIN 22 EUR    MAX 56 EUR/   100 kg/net | 4 |  |
| 24012095 | Partly or wholly stemmed or stripped tobacco, otherwise unmanufactured (excl. light air-cured, sun-cured oriental, dark air-cured and flue-cured tobacco) | 11,2 MIN 22 EUR    MAX 56 EUR/   100 kg/net | 4 |  |
| 24013000 | Tobacco refuse | 11,2 MIN 22 EUR    MAX 56 EUR/   100 kg/net | 4 |  |
| 24021000 | Cigars, cheroots and cigarillos containing tobacco | 26 | 7 |  |
| 24022010 | Cigarettes, containing tobacco and cloves | 10 | 7 |  |
| 24022090 | Cigarettes, containing tobacco (excl. containing cloves) | 57,6 | 7 |  |
| 24029000 | Cigars, cheroots, cigarillos and cigarettes consisting wholly of tobacco substitutes | 57,6 | 7 |  |
| 24031100 | Water-pipe tobacco (excl. tobacco-free. See subheading note 1.) | 74,9 | 7 |  |
| 24031910 | Smoking tobacco, whether or not containing tobacco substitutes in any proportion, in immediate packings of a net content of ≤ 500 g (excl. water-pipe tobacco containing tobacco) | 74,9 | 7 |  |
| 24031990 | Smoking tobacco, whether or not containing tobacco substitutes in any proportion, in immediate packings of a net content of > 500 g (excl. water-pipe tobacco containing tobacco) | 74,9 | 7 |  |
| 24039100 | Tobacco, "homogenised" or "reconstituted" from finely‑chopped tobacco leaves, tobacco refuse or tobacco dust | 16,6 | 7 |  |
| 24039910 | Chewing tobacco and snuff | 41,6 | 7 |  |
| 24039990 | Manufactured tobacco and tobacco substitutes, and tobacco powder, tobacco extracts and essences (excl. chewing tobacco, snuff, cigars, cheroots, cigarillos and cigarettes, smoking tobacco whether or not containing tobacco substitutes in any proportion, "homogenised" or "reconstituted" tobacco, nicotine extracted from the tobacco plant and insecticides manufactured from tobacco extracts and essences) | 16,6 | 7 |  |
| 25010010 | Sea water and salt liquors | Free | 0 |  |
| 25010031 | Salt for chemical transformation "separation of Na from Cl" for the manufacture of other products | Free | 0 |  |
| 25010051 | Salt, denatured or for other industrial uses, incl. refining (excl. for chemical transformation or preservation or preparation of foodstuffs for human or animal consumption) | 1,7 EUR/1 000 kg/net | 4 |  |
| 25010091 | Salt suitable for human consumption | 2,6 EUR/1 000 kg/net | 4 |  |
| 25010099 | Salt and pure sodium chloride, whether or not in aqueous solution or containing added anti-caking or free-flowing agents (excl. table salt, salt for chemical transformation "separation of Na from Cl", denatured salt and salt for other industrial uses) | 2,6 EUR/1 000 kg/net | 4 |  |
| 25020000 | Unroasted iron pyrites | Free | 0 |  |
| 25030010 | Crude or unrefined sulphur (excl. sublimed sulphur, precipitated sulphur and colloidal sulphur) | Free | 0 |  |
| 25030090 | Sulphur of all kinds (excl. crude or unrefined, and sublimed sulphur, precipitated sulphur and colloidal sulphur) | 1,7 | 0 |  |
| 25041000 | Natural graphite in powder or in flakes | Free | 0 |  |
| 25049000 | Natural graphite (excl. in powder or in flakes) | Free | 0 |  |
| 25051000 | Silica sands and quartz sands, whether or not coloured | Free | 0 |  |
| 25059000 | Natural sands of all kinds, whether or not coloured (excl. silica sands, quartz sands, gold- and platinum-bearing sands, zircon, rutile and ilmenite sands, monazite sands, and tar or asphalt sands) | Free | 0 |  |
| 25061000 | Quartz (excl. quartz sands) | Free | 0 |  |
| 25062000 | Quartzite, merely cut, by sawing or otherwise, in blocks or slabs of a square or rectangular shape | Free | 0 |  |
| 25070020 | Kaolin | Free | 0 |  |
| 25070080 | Kaolinic clays (other than kaolin) | Free | 0 |  |
| 25081000 | Bentonite | Free | 0 |  |
| 25083000 | Fireclay (excl. kaolin and other kaolinic clays and expanded clay) | Free | 0 |  |
| 25084000 | Clays (excl. fireclay, bentonite, kaolin and other kaolinic clays and expanded clay) | Free | 0 |  |
| 25085000 | Andalusite, kyanite and sillimanite | Free | 0 |  |
| 25086000 | Mullite | Free | 0 |  |
| 25087000 | Chamotte or dinas earths | Free | 0 |  |
| 25090000 | Chalk | Free | 0 |  |
| 25101000 | Natural calcium phosphates and natural aluminium calcium phosphates, natural and phosphatic chalk, unground | Free | 0 |  |
| 25102000 | Natural calcium phosphates and natural aluminium calcium phosphates, natural and phosphatic chalk, ground | Free | 0 |  |
| 25111000 | Natural barium sulphate "barytes" | Free | 0 |  |
| 25112000 | Natural barium carbonate "witherite", whether or not calcined (excl. barium oxide) | Free | 0 |  |
| 25120000 | Siliceous fossil meals, e.g. kieselguhr, tripolite and diatomite, and similar siliceous earths, whether or not calcined, of an apparent specific gravity of ≤ 1 | Free | 0 |  |
| 25131000 | Pumice stone | Free | 0 |  |
| 25132000 | Emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated | Free | 0 |  |
| 25140000 | Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a square or rectangular shape; slate powder and slate refuse | Free | 0 |  |
| 25151100 | Marble and travertine, crude or roughly trimmed | Free | 0 |  |
| 25151200 | Marble and travertine, merely cut, by sawing or otherwise, into blocks or slabs of a square or rectangular shape | Free | 0 |  |
| 25152000 | Ecaussine and other calcareous monumental or building stone of an apparent specific gravity of ≥ 2,5, and alabaster, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a square or rectangular shape (excl. in the form of granules, chippings or powder, and marble and travertine) | Free | 0 |  |
| 25161100 | Granite, crude or roughly trimmed (excl. already with the characteristics of setts, curbstones and flagstones) | Free | 0 |  |

[Top](#document4)

![european flag](./../../../images/eclogo.jpg)EUROPEAN COMMISSION

Brussels, 3.9.2025

COM(2025) 338 final

ANNEX

to the

Proposal for a Council Decision

on the signing, on behalf of the European Union, of the Interim Agreement on Trade between the European Union, of the one part, and the Common Market of the South, the Argentine Republic, the Federative Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay, of the other part

Appendix 02-A-1

|  |  |  |  |  |
| --- | --- | --- | --- | --- |
| CN 2013 | Description | Base rate | Staging category | Notes |
| 25161200 | Granite, merely cut, by sawing or otherwise, into blocks or slabs of a square or rectangular shape (excl. already with the characteristics of setts, curbstones and flagstones) | Free | 0 |  |
| 25162000 | Sandstone, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a square or rectangular shape (excl. already with the characteristics of setts, curbstones and flagstones) | Free | 0 |  |
| 25169000 | Porphyry, basalt and other monumental or building stone, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a square or rectangular shape (excl. in the form of granules, chippings or powder, or already with the characteristics of setts, curbstones and flagstones, monumental or building stone of an apparent specific gravity of ≥ 2,5, granite and sandstone) | Free | 0 |  |
| 25171010 | Pebbles and gravel for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated | Free | 0 |  |
| 25171020 | Broken or crushed dolomite and limestone flux, for concrete aggregates, for road metalling or for railway or other ballast | Free | 0 |  |
| 25171080 | Broken or crushed stone, for concrete aggregates, for road metalling or for railway or other ballast, whether or not heat-treated (excl. pebbles, gravel, flint and shingle, broken or crushed dolomite and limestone flux) | Free | 0 |  |
| 25172000 | Macadam of slag, dross or similar industrial waste, whether or not incorporating pebbles, gravel, shingle and flint for concrete aggregates, for road metalling or for railway or other ballast | Free | 0 |  |
| 25173000 | Tarred macadam | Free | 0 |  |
| 25174100 | Marble granules, chippings and powder, whether or not heat-treated | Free | 0 |  |
| 25174900 | Granules, chippings and powder, whether or not heat-treated, of travertine, ecaussine, alabaster, basalt, granite, sandstone, porphyry, syenite, lava, gneiss, trachyte and other rocks of heading 2515 and 2516 (excl. marble) | Free | 0 |  |
| 25181000 | Crude dolomite, not calcined or not sintered, incl. dolomite roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular "incl. square" shape (excl. broken or crushed dolomite for concrete aggregates, road metalling or railway or other ballast) | Free | 0 |  |
| 25182000 | Calcined or sintered dolomite (excl. broken or crushed dolomite for concrete aggregates, road metalling or railway or other ballast) | Free | 0 |  |
| 25183000 | Dolomite ramming mix | Free | 0 |  |
| 25191000 | Natural magnesium carbonate "magnesite" | Free | 0 |  |
| 25199010 | Magnesium oxide, whether or not pure (excl. calcined natural magnesium carbonate) | 1,7 | 0 |  |
| 25199030 | Dead-burned "sintered" magnesia, whether or not containing small quantities of other oxides added before sintering | Free | 0 |  |
| 25199090 | Fused magnesia | Free | 0 |  |
| 25201000 | Gypsum; anhydrite | Free | 0 |  |
| 25202000 | Plasters consisting of calcined gypsum or calcium sulphate, whether or not coloured, with or without small quantities of accelerators or retarders | Free | 0 |  |
| 25210000 | Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement | Free | 0 |  |
| 25221000 | Quicklime | 1,7 | 0 |  |
| 25222000 | Slaked lime | 1,7 | 0 |  |
| 25223000 | Hydraulic lime (excl. pure calcium oxide and calcium hydroxide) | 1,7 | 0 |  |
| 25231000 | Cement clinkers | 1,7 | 0 |  |
| 25232100 | White portland cement, whether or not artificially coloured | 1,7 | 0 |  |
| 25232900 | Portland cement (excl. white, whether or not artificially coloured) | 1,7 | 0 |  |
| 25233000 | Aluminous cement | 1,7 | 0 |  |
| 25239000 | Cement, whether or not coloured (excl. portland cement and aluminous cement) | 1,7 | 0 |  |
| 25241000 | Crocidolite asbestos (excl. products made from crocidolite) | Free | 0 |  |
| 25249000 | Asbestos (excl. crocidolite and products made from asbestos) | Free | 0 |  |
| 25251000 | Crude mica and mica rifted into sheets or splittings | Free | 0 |  |
| 25252000 | Mica powder | Free | 0 |  |
| 25253000 | Mica waste | Free | 0 |  |
| 25261000 | Natural steatite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a square or rectangular shape, and talc, uncrushed or unpowdered | Free | 0 |  |
| 25262000 | Natural steatite and talc, crushed or powdered | Free | 0 |  |
| 25280000 | Borates, natural, and concentrates thereof, whether or not calcined, and natural boric acids containing ≤ 85 % of H3BO3 calculated on the dry weight (excl. borates separated from natural brine) | Free | 0 |  |
| 25291000 | Feldspar | Free | 0 |  |
| 25292100 | Fluorspar containing by weight ≤ 97 % calcium fluoride | Free | 0 |  |
| 25292200 | Fluorspar containing by weight > 97 % calcium fluoride | Free | 0 |  |
| 25293000 | Leucite, nepheline and nepheline syenite | Free | 0 |  |
| 25301000 | Vermiculite, perlite and chlorites, unexpanded | Free | 0 |  |
| 25302000 | Kieserite and epsomite "natural magnesium sulphates" | Free | 0 |  |
| 25309000 | Arsenic sulfides, alunite, pozzuolana, earth colours and other mineral substances, n.e.s. | Free | 0 |  |
| 26011100 | Non-agglomerated iron ores and concentrates (excl. roasted iron pyrites) | Free | 0 |  |
| 26011200 | Agglomerated iron ores and concentrates (excl. roasted iron pyrites) | Free | 0 |  |
| 26012000 | Roasted iron pyrites | Free | 0 |  |
| 26020000 | Manganese ores and concentrates, incl. ferruginous manganese ores and concentrates, with a manganese content of ≥ 20 %, calculated on the dry weight | Free | 0 |  |
| 26030000 | Copper ores and concentrates | Free | 0 |  |
| 26040000 | Nickel ores and concentrates | Free | 0 |  |
| 26050000 | Cobalt ores and concentrates | Free | 0 |  |
| 26060000 | Aluminium ores and concentrates | Free | 0 |  |
| 26070000 | Lead ores and concentrates | Free | 0 |  |
| 26080000 | Zinc ores and concentrates | Free | 0 |  |
| 26090000 | Tin ores and concentrates | Free | 0 |  |
| 26100000 | Chromium ores and concentrates | Free | 0 |  |
| 26110000 | Tungsten ores and concentrates | Free | 0 |  |
| 26121010 | Uranium ores and pitchblende, with a uranium content of > 5 % by weight [Euratom] | Free | 0 |  |
| 26121090 | Uranium ores and concentrates (excl. uranium ores and pitchblende, with a uranium content of > 5 % by weight) | Free | 0 |  |
| 26122010 | Monazite; urano-thorianite and other thorium ores, with a thorium content of > 20 % by weight [Euratom] | Free | 0 |  |
| 26122090 | Thorium ores and concentrates (excl. monazite, urano-thorianite and other thorium ores and concentrates, with a thorium content of > 20 % by weight) | Free | 0 |  |
| 26131000 | Roasted molybdenum ores and concentrates | Free | 0 |  |
| 26139000 | Molybdenum ores and concentrates (excl. roasted) | Free | 0 |  |
| 26140000 | Titanium ores and concentrates | Free | 0 |  |
| 26151000 | Zirconium ores and concentrates | Free | 0 |  |
| 26159000 | Niobium, tantalum or vanadium ores and concentrates | Free | 0 |  |
| 26161000 | Silver ores and concentrates | Free | 0 |  |
| 26169000 | Precious-metal ores and concentrates (excl. silver ores and oncentrates) | Free | 0 |  |
| 26171000 | Antimony ores and concentrates | Free | 0 |  |
| 26179000 | Ores and concentrates (excl. iron, manganese, copper, nickel, cobalt, aluminium, lead, zinc, tin, chromium, tungsten, uranium, thorium, molybdenum, titanium, niobium, tantalum, vanadium, zirconium, precious-metal or antimony ores and concentrates) | Free | 0 |  |
| 26180000 | Granulated slag "slag sand" from the manufacture of iron or steel | Free | 0 |  |
| 26190020 | Waste from the manufacture of iron or steel suitable for the recovery of iron or manganese | Free | 0 |  |
| 26190090 | Slag, dross, scalings and other waste from the manufacture of iron or steel (excl. granulated slag, waste suitable for the recovery of iron or manganese) | Free | 0 |  |
| 26201100 | Hard zinc spelter | Free | 0 |  |
| 26201900 | Slag, ash and residues containing mainly zinc (excl. hard zinc spelter) | Free | 0 |  |
| 26202100 | Leaded gasoline sludges and leaded anti-knock compound sludges, obtained from storage tanks of leaded gasoline and leaded anti-knock compounds and containing mainly lead, lead compounds and iron oxide | Free | 0 |  |
| 26202900 | Slag, ash and residues containing mainly lead (excl. leaded gasoline sludges and leaded anti-knock compound sludges) | Free | 0 |  |
| 26203000 | Slag, ash and residues containing mainly copper | Free | 0 |  |
| 26204000 | Slag, as and residues containing mainly aluminium | Free | 0 |  |
| 26206000 | Slag, ash and residues, containing arsenic, mercury, thallium or their mixtures, of a kind used for the extraction of arsenic or those metals or for the manufacture of their chemical compounds (excl. those from the manufacture of iron or steel) | Free | 0 |  |
| 26209100 | Slag, ash and residues, containing antimony, beryllium, cadmium, chromium or their mixtures (excl. those from the manufacture of iron or steel) | Free | 0 |  |
| 26209910 | Slag, ash and residues containing mainly nickel | Free | 0 |  |
| 26209920 | Slag, ash and residues containing mainly niobium or tantalum | Free | 0 |  |
| 26209940 | Slag, ash and residues containing mainly tin | Free | 0 |  |
| 26209960 | Slag, ash and residues containing mainly titanium | Free | 0 |  |
| 26209995 | Slag, ash and residues containing metals or metal compounds (excl. those from the manufacture of iron or steel and those containing primarily zinc, lead, copper, aluminium, nickel, niobium, tantalum, tin or titanium, those containing arsenic, mercury, thallium or their mixtures of a kind used for the extraction of arsenic or those metals or for the manufacture of their chemical compounds and those containing antimony, beryllium, cadmium, chromium or their mixtures) | Free | 0 |  |
| 26211000 | Ash and residues from the incineration of municipal waste | Free | 0 |  |
| 26219000 | Slag and ash, incl. seaweed ash "kelp" (excl. slag, incl. granulated, from the manufacture of iron or steel, ashes and residues containing arsenic, metals or metal compounds and those from the incineration of municipal waste) | Free | 0 |  |
| 27011100 | Anthracite, whether or not pulverised, non-agglomerated | Free | 0 |  |
| 27011210 | Coking coal, whether or not pulverised, non-agglomerated | Free | 0 |  |
| 27011290 | Bituminous coal, whether or not pulverised, non-agglomerated (excl. coking) | Free | 0 |  |
| 27011900 | Coal, whether or not pulverised, non-agglomerated (excl. anthracite and bituminous coal) | Free | 0 |  |
| 27012000 | Briquettes, ovoids and similar solid fuels manufactured from coal | Free | 0 |  |
| 27021000 | Lignite, whether or not pulverised, non-agglomerated (excl. jet) | Free | 0 |  |
| 27022000 | Agglomerated lignite (excl. jet) | Free | 0 |  |
| 27030000 | Peat, incl. peat litter, whether or not agglomerated | Free | 0 |  |
| 27040011 | Coke and semi‑coke of coal, whether or not agglomerated, for the manufacture of electrodes | Free | 0 |  |
| 27040019 | Coke and semi‑coke of coal, whether or not agglomerated (excl. for the manufacture of electrodes) | Free | 0 |  |
| 27040030 | Coke and semi‑coke of lignite, whether or not agglomerated | Free | 0 |  |
| 27040090 | Coke and semi‑coke of peat, whether or not agglomerated; retort carbon | Free | 0 |  |
| 27050000 | Coal gas, water gas, producer gas, lean gas and similar gases (excl. petroleum gases and other gaseous hydrocarbons) | Free | 0 |  |
| 27060000 | Tar distilled from coal, from lignite or from peat, and other mineral tars, whether or not dehydrated or partially distilled, incl. reconstituted tars | Free | 0 |  |
| 27071000 | Benzol "benzene" containing > 50 % of benzene (excl. chemically defined) | 3 | 0 |  |
| 27072000 | Toluol "toluene" containing > 50 % of toluene (excl. chemically defined) | 3 | 0 |  |
| 27073000 | Xylol "xylenes" containing > 50 % of xylenes (excl. chemically defined) | 3 | 0 |  |
| 27074000 | Naphthalene containing > 50 % of naphthalene (excl. chemically defined) | Free | 0 |  |
| 27075000 | Aromatic hydrocarbon mixtures of which ≥ 65 % by volume, incl. losses, distils at 250 °C by the ASTM D 86 method (excl. chemically defined compounds) | 3 | 0 |  |
| 27079100 | Creosote oils (excl. chemically defined) | 1,7 | 0 |  |
| 27079911 | Crude light oils from the distillation of high temperature coal tars, of which ≥ 90 % by volume distils at temperatures of up to 200 °C (excl. chemically defined) | 1,7 | 0 |  |
| 27079919 | Crude light oils from the distillation of high temperature coal tars (excl. those of which ≥ 90 % by volume distils at temperatures of up to 200 °C and chemically defined compounds) | Free | 0 |  |
| 27079920 | Anthracene (excl. chemically defined); sulphuretted toppings from the first distillation of high temperature coal tars | Free | 0 |  |
| 27079950 | Pyridine, quinoline, acridine, aniline bases and other basic products of the first distillation of high temperature coal tars, n.e.s. | 1,7 | 0 |  |
| 27079980 | Phenols containing > 50 % of phenols (excl. chemically defined) | 1,2 | 0 |  |
| 27079991 | Oils and other products of the distillation of high temperature coal tars and similar products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents, for the manufacture of carbon in heading 2803 | Free | 0 |  |
| 27079999 | Oils and other products of the distillation of high temperature coal tars and similar products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents, n.e.s. | 1,7 | 0 |  |
| 27081000 | Pitch obtained from coal tar or from other mineral tars | Free | 0 |  |
| 27082000 | Pitch coke obtained from coal tar or from other mineral tars | Free | 0 |  |
| 27090010 | Natural gas condensates | Free | 0 |  |
| 27090090 | Petroleum oils and oils obtained from bituminous minerals, crude (excl. natural gas condensates) | Free | 0 |  |
| 27101211 | Light oils of petroleum or bituminous minerals for undergoing a specific process as defined in Additional Note 5 to Chapter 27 (excl. containing biodiesel) | 4,7 | 0 |  |
| 27101215 | Light oils of petroleum or bituminous minerals, for undergoing chemical transformation (excl. for specific processes specified in Additional Note 5 to Chapter 27, and containing biodiesel) | 4,7 | 0 |  |
| 27101221 | White spirit | 4,7 | 4 |  |
| 27101225 | Special spirits (excl. white spirit) of petroleum or bituminous minerals | 4,7 | 4 |  |
| 27101231 | Aviation spirit | 4,7 | 4 |  |
| 27101241 | Motor spirit, with a lead content ≤ 0,013 g/l, with a research octane number "RON" of < 95 (excl. containing biodiesel) | 4,7 | 4 |  |
| 27101245 | Motor spirit, with a lead content ≤ 0,013 g/l, with a research octane number "RON" of ≥ 95 but < 98 (excl. containing biodiesel) | 4,7 | 4 |  |
| 27101249 | Motor spirit, with a lead content ≤ 0,013 g/l, with a research octane number "RON" of ≥ 98 (excl. containing biodiesel) | 4,7 | 4 |  |
| 27101251 | Motor spirit, with a lead content > 0,013 g/l and a research octane number "RON" of < 98 (excl. aviation spirit) | 4,7 | 4 |  |
| 27101259 | Motor spirit, with a lead content > 0,013 g/l and a research octane number "RON" of ≥ 98 (excl. aviation spirit) | 4,7 | 4 |  |
| 27101270 | Jet fuel, spirit type (excl. aviation spirit) | 4,7 | 4 |  |
| 27101290 | Light oils and preparations, of petroleum or bituminous minerals, n.e.s. (excl. containing biodiesel, for undergoing chemical transformation, and special spirits, motor spirit and spirit type jet fuel) | 4,7 | 4 |  |
| 27101911 | Medium oils of petroleum or bituminous minerals for undergoing a specific process as defined in Additional Note 5 to Chapter 27 | 4,7 | 0 |  |
| 27101915 | Medium oils of petroleum or bituminous minerals, for undergoing chemical transformation (excl. for specific processes specified in Additional Note 5 to Chapter 27) | 4,7 | 0 |  |
| 27101921 | Jet fuel, kerosene type | 4,7 | 4 |  |
| 27101925 | Kerosene (excl. jet fuel) | 4,7 | 4 |  |
| 27101929 | Medium oils and preparations, of petroleum or bituminous minerals, n.e.s. (excl. for undergoing chemical transformation, and kerosene) | 4,7 | 4 |  |
| 27101931 | Gas oils of petroleum or bituminous minerals for undergoing a specific process as defined in Additional Note 5 to Chapter 27 | 3,5 | 0 |  |
| 27101935 | Gas oils of petroleum or bituminous minerals, for undergoing chemical transformation (excl. specific processes specified in Additional Note 5 to Chapter 27) | 3,5 | 0 |  |
| 27101943 | Gas oils of petroleum or bituminous minerals, with a sulphur content of ≤ 0,001 % by weight (excl. containing biodiesel, and for undergoing chemical transformation) | 3,5 | 0 |  |
| 27101946 | Gas oils of petroleum or bituminous minerals, with a sulphur content of > 0,001 % but ≤ 0,002 % by weight (excl. containing biodiesel, and for undergoing chemical transformation) | 3,5 | 0 |  |
| 27101947 | Gas oils of petroleum or bituminous minerals, with a sulphur content of > 0,002 % but ≤ 0,1 % by weight (excl. containing biodiesel, and for undergoing chemical transformation) | 3,5 | 0 |  |
| 27101948 | Gas oils of petroleum or bituminous minerals, with a sulphur content of > 0,1 % by weight (excl. containing biodiesel, and for undergoing chemical transformation) | 3,5 | 0 |  |
| 27101951 | Fuel oils of petroleum or bituminous minerals for undergoing a specific process as defined in Additional Note 5 to Chapter 27 (excl. containing biodiesel) | 3,5 | 0 |  |
| 27101955 | Fuel oils obtained from bituminous materials, for undergoing chemical transformation (excl. for specific processes specified in Additional Note 5 to Chapter 27, and containing biodiesel) | 3,5 | 0 |  |
| 27101962 | Fuel oils obtained from bituminous materials, with a sulphur content of ≤ 0,1 % by weight (excl. for undergoing chemical transformation, and containing biodiesel) | 3,5 | 0 |  |
| 27101964 | Fuel oils obtained from bituminous materials, with a sulphur content of > 0,1 % but ≤ 1 % by weight (excl. for undergoing chemical transformation, and containing biodiesel) | 3,5 | 0 |  |
| 27101968 | Fuel oils obtained from bituminous materials, with a sulphur content of > 1 % by weight (excl. for undergoing chemical transformation, and containing biodiesel) | 3,5 | 0 |  |
| 27101971 | Lubricating oils and other preparations containing by weight ≥ 70 % of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, for undergoing a specific process as defined in Additional Note 5 to Chapter 27 | 3,7 | 0 |  |
| 27101975 | Lubricating oils and other preparations containing by weight ≥ 70 % of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, for undergoing chemical transformation (excl. specific processes specified in additional Note 5 to Chapter 27) | 3,7 | 0 |  |
| 27101981 | Motor oils, compressor lube oils and turbine lube oils containing by weight ≥ 70 % of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations (excl. for undergoing chemical transformation) | 3,7 | 0 |  |
| 27101983 | Liquids for hydraulic purposes containing by weight ≥ 70 % of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations (excl. for undergoing chemical transformation) | 3,7 | 0 |  |
| 27101985 | White oils, liquid paraffin containing by weight ≥ 70 % of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituent of the preparations (excl. for undergoing chemical transformation) | 3,7 | 0 |  |
| 27101987 | Gear oils and reductor oils containing by weight ≥ 70 % of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituent of the preparations (excl. for undergoing chemical transformation) | 3,7 | 0 |  |
| 27101991 | Metalworking compounds, mould-release oils, anti-corrosion oils containing by weight ≥ 70 % of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituent of the preparations (excl. for undergoing chemical transformation) | 3,7 | 0 |  |
| 27101993 | Electrical insulating oils containing by weight ≥ 70 % of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituent of the preparations (excl. for undergoing chemical transformation) | 3,7 | 0 |  |
| 27101999 | Lubricating oils and other heavy oils and preparations n.e.s., containing by weight ≥ 70 % of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations (excl. for undergoing chemical transformation) | 3,7 | 0 |  |
| 27102011 | Gas oils of ≥ 70 % of petroleum or bituminous minerals, with a sulphur content of ≤ 0,001 % by weight, containing biodiesel | 3,5 | 0 |  |
| 27102015 | Gas oils of ≥ 70 % of petroleum or bituminous minerals, with a sulphur content of > 0,001 % but ≤ 0,002 % by weight, containing biodiesel | 3,5 | 0 |  |
| 27102017 | Gas oils of ≥ 70 % of petroleum or bituminous minerals, with a sulphur content of > 0,002 % but ≤ 0,1 % by weight, containing biodiesel | 3,5 | 0 |  |
| 27102019 | Gas oils of ≥ 70 % of petroleum or bituminous minerals, with a sulphur content of > 0,1 % by weight, containing biodiesel | 3,5 | 0 |  |
| 27102031 | Fuel oils of ≥ 70 % of petroleum or bituminous minerals, with a sulphur content of ≤ 0,1 % by weight, containing biodiesel | 3,5 | 0 |  |
| 27102035 | Fuel oils of ≥ 70 % of petroleum or bituminous minerals, with a sulphur content of > 0,1 % but ≤ 1 % by weight, containing biodiesel | 3,5 | 0 |  |
| 27102039 | Fuel oils of ≥ 70 % of petroleum or bituminous minerals, with a sulphur content of > 1 % by weight, containing biodiesel | 3,5 | 0 |  |
| 27102090 | Oils of ≥ 70 % of petroleum or bituminous minerals, containing biodiesel (excl. gas oils and fuel oils) | 3,7 | 4 |  |
| 27109100 | Waste oils containing polychlorinated biphenyls [PCBs], polychlorinated terphenyls [PCTs] or polybrominated biphenyls [PBBs] | 3,5 | 0 |  |
| 27109900 | Waste oils containing mainly petroleum or bituminous minerals (excl. those containing polychlorinated biphenyls [PCBs], polychlorinated terphenyls [PCTs] or polybrominated biphenyls [PBBs]) | 3,5 | 0 |  |
| 27111100 | Natural gas, liquefied | 0,7 | 0 |  |
| 27111211 | Propane of a purity of ≥ 99 %, for use as a power or heating fuel, liquefied | 8 | 7 |  |
| 27111219 | Propane of a purity of ≥ 99 %, liquefied (excl. for use as a power or heating fuel) | Free | 0 |  |
| 27111291 | Propane of a purity of < 99 %, liquefied, for undergoing a specific process as defined in Additional Note 5 to Chapter 27 | 0,7 | 0 |  |
| 27111293 | Propane of a purity of < 99 %, liquefied, for undergoing chemical transformation (excl. processes specified in 2711.12.91) | 0,7 | 0 |  |
| 27111294 | Liquid propane of a purity of > 90 %, but < 99 % (excl. for undergoing chemical transformation) | 0,7 | 0 |  |
| 27111297 | Liquefied propane of a purity of ≤ 90 % (excl. for undergoing chemical transformation) | 0,7 | 0 |  |
| 27111310 | Butanes for undergoing a specific process as defined in Additional Note 5 to Chapter 27, liquefied (excl. of a purity of ≥ 95 % of N-butane or isobutane) | 0,7 | 0 |  |
| 27111330 | Butanes for undergoing chemical transformation, liquefied (excl. for specific processes specified in Additional Note 5 to Chapter 27 and butanes of a purity of ≥ 95 % of N-butane or isobutane) | 0,7 | 0 |  |
| 27111391 | Liquefied butane of a purity of > 90 % but < 95 % (excl. for undergoing chemical transformation) | 0,7 | 0 |  |
| 27111397 | Liquefied butane of a purity of ≤ 90 % (excl. for undergoing chemical transformation) | 0,7 | 0 |  |
| 27111400 | Ethylene, propylene, butylene and butadiene, liquefied (excl. ethylene of a purity of ≥ 95 % and propylene, butylene and butadiene of a purity of ≥ 90 %) | 0,7 | 0 |  |
| 27111900 | Gaseous hydrocarbons, liquefied, n.e.s. (excl. natural gas, propane, butane, ethylene, propylene, butylene and butadiene) | 0,7 | 0 |  |
| 27112100 | Natural gas in gaseous state | 0,7 | 0 |  |
| 27112900 | Hydrocarbons in gaseous state, n.e.s. (excl. natural gas) | 0,7 | 0 |  |
| 27121010 | Crude petroleum jelly | 0,7 | 0 |  |
| 27121090 | Petroleum jelly (excl. crude) | 2,2 | 0 |  |
| 27122010 | Synthetic paraffin wax containing < 0,75 % by weight of oil and of a molecular weight of ≥ 460 but ≤ 1.560 | Free | 0 |  |
| 27122090 | Paraffin wax containing < 0,75 % by weight of oil (excl. synthetic paraffin wax of a molecular weight of ≥ 460 but ≤ 1.560) | 2,2 | 0 |  |
| 27129011 | Crude ozokerite, lignite wax or peat wax "natural products" | 0,7 | 0 |  |
| 27129019 | Ozokerite, lignite wax or peat wax "natural products", whether or not coloured (excl. crude) | 2,2 | 0 |  |
| 27129031 | Crude paraffin wax, microcrystalline petroleum wax, slack wax, other mineral waxes, and similar products obtained by synthesis or by other processes, for undergoing a specific process as defined in Additional Note 5 to Chapter 27 (excl. petroleum jelly, paraffin wax containing < 0,75 % by weight of oil, ozokerite, lignite wax and peat wax) | 0,7 | 0 |  |
| 27129033 | Crude paraffin wax, microcrystalline petroleum wax, slack wax, other mineral waxes, and similar products obtained by synthesis or by other processes, for undergoing chemical transformation (excl. for specific processes specified in Additional Note 5 to Chapter 27, petroleum jelly, paraffin wax containing < 0,75 % by weight of oil, ozokerite, lignite wax and peat wax) | 0,7 | 0 |  |
| 27129039 | Crude paraffin wax, microcrystalline petroleum wax, slack wax, other mineral waxes, and similar products obtained by synthesis or by other processes (excl. for undergoing chemical transformation, petroleum jelly, paraffin wax containing < 0,75 % by weight of oil, ozokerite, lignite wax and peat wax) | 0,7 | 0 |  |
| 27129091 | Blend of 1-alkenes containing by weight ≥ 80 % of 1‑alkenes of a chain-length of ≥ 24 but ≤ 28 carbon atoms | Free | 0 |  |
| 27129099 | Paraffin wax, microcrystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not coloured (excl. petroleum jelly, paraffin wax containing  < 0,75 % by weight of oil, ozokerite, lignite wax and peat wax) | 2,2 | 0 |  |
| 27131100 | Petroleum coke, non-calcined | Free | 0 |  |
| 27131200 | Petroleum coke, calcined | Free | 0 |  |
| 27132000 | Petroleum bitumen | Free | 0 |  |
| 27139010 | Residues of petroleum oil or of oil obtained from bituminous minerals for the manufacture of carbon of heading 2803 | 0,7 | 0 |  |
| 27139090 | Residues of petroleum oil or of oil obtained from bituminous minerals (excl. for the manufacture of carbon of heading 2803, petroleum coke and petroleum bitumen) | 0,7 | 0 |  |
| 27141000 | Bituminous or oil-shale and tar sands | Free | 0 |  |
| 27149000 | Bitumen and asphalt, natural; asphaltites and asphaltic rocks | Free | 0 |  |
| 27150000 | Bituminous mastics, cut-backs and other bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch | Free | 0 |  |
| 27160000 | Electrical energy | Free | 0 |  |
| 28011000 | Chlorine | 5,5 | 4 |  |
| 28012000 | Iodine | Free | 0 |  |
| 28013010 | Fluorine | 5 | 4 |  |
| 28013090 | Bromine | 5,5 | 4 |  |
| 28020000 | Sulphur, sublimed or precipitated; colloidal sulphur | 4,6 | 4 |  |
| 28030000 | Carbon "carbon blacks and other forms of carbon", n.e.s. | Free | 0 |  |
| 28041000 | Hydrogen | 3,7 | 0 |  |
| 28042100 | Argon | 5 | 4 |  |
| 28042910 | Helium | Free | 0 |  |
| 28042990 | Neon, krypton and xenon | 5 | 4 |  |
| 28043000 | Nitrogen | 5,5 | 4 |  |
| 28044000 | Oxygen | 5 | 4 |  |
| 28045010 | Boron | 5,5 | 4 |  |
| 28045090 | Tellurium | 2,1 | 0 |  |
| 28046100 | Silicon containing ≥ 99,99 % by weight of silicon | Free | 0 |  |
| 28046900 | Silicon containing < 99,99 % by weight of silicon | 5,5 | 4 |  |
| 28047000 | Phosphorus | 5,5 | 4 |  |
| 28048000 | Arsenic | 2,1 | 0 |  |
| 28049000 | Selenium | Free | 0 |  |
| 28051100 | Sodium | 5 | 4 |  |
| 28051200 | Calcium | 5,5 | 4 |  |
| 28051910 | Strontium and barium | 5,5 | 4 |  |
| 28051990 | Alkali metals (excl. sodium) | 4,1 | 0 |  |
| 28053010 | Intermixtures or interalloys of rare-earth metals, scandium and yttrium | 5,5 | 4 |  |
| 28053090 | Rare-earth metals, scandium and yttrium (excl. intermixtures or interalloys) | 2,7 | 0 |  |
| 28054010 | Mercury in flasks of a net content of 34,5 kg "standard weight", of a fob value per flask of ≤ EUR 224 | 3 | 0 |  |
| 28054090 | Mercury (excl. in flasks of a net content of 34,5 kg "standard weight", of a fob value per flask of ≤ EUR 224) | Free | 0 |  |
| 28061000 | Hydrogen chloride "hydrochloric acid" | 5,5 | 4 |  |
| 28062000 | Chlorosulphuric acid | 5,5 | 4 |  |
| 28070000 | Sulphuric acid; oleum | 3 | 0 |  |
| 28080000 | Nitric acid; sulphonitric acids | 5,5 | 4 |  |
| 28091000 | Diphosphorus pentaoxide | 5,5 | 4 |  |
| 28092000 | Phosphoric acid; polyphosphoric acids, whether or not chemically defined | 5,5 | 4 |  |
| 28100010 | Diboron trioxide | Free | 0 |  |
| 28100090 | Oxides of boron and boric acids (excl. diboron trioxide) | 3,7 | 0 |  |
| 28111100 | Hydrogen fluoride "hydrofluoric acid" | 5,5 | 4 |  |
| 28111910 | Hydrogen bromide "hydrobromic acid" | Free | 0 |  |
| 28111920 | Hydrogen cyanide "hydrocyanic acid" | 5,3 | 4 |  |
| 28111980 | Inorganic acids (excl. hydrogen chloride "hydrochloric acid", chlorosulphuric acid, sulphuric acid, oleum, nitric acid, sulphonitric acids, phosphoric acid, polyphosphoric acids, boric acids, hydrogen fluoride "hydrofluoric acid", hydrogen bromide "hydrobromic acid", hydrogen cyanide "hydrocyanic acid") | 5,3 | 4 |  |
| 28112100 | Carbon dioxide | 5,5 | 4 |  |
| 28112200 | Silicon dioxide | 4,6 | 4 |  |
| 28112905 | Sulphur dioxide | 5,5 | 4 |  |
| 28112910 | Sulphur trioxide "sulphuric anhydride"; diarsenic trioxide | 4,6 | 4 |  |
| 28112930 | Nitrogen oxides | 5 | 4 |  |
| 28112990 | Inorganic oxygen compounds of non-metals (excl. diphosphorus pentaoxide, oxides of boron, carbon dioxide, silicon dioxide, sulphur dioxide, sulphur trioxide "sulphuric anhydride", diarsenic trioxide and nitrogen oxides) | 5,3 | 4 |  |
| 28121011 | Phosphorus trichloride oxide "phosphoryl trichloride" | 5,5 | 4 |  |
| 28121015 | Phosphorus trichloride | 5,5 | 4 |  |
| 28121016 | Phosphorus pentachloride | 5,5 | 4 |  |
| 28121018 | Chlorides and chloride oxides of phosphorus (excl. trichloride, trichloride oxide and pentachloride) | 5,5 | 4 |  |
| 28121091 | Disulphur dichloride | 5,5 | 4 |  |
| 28121093 | Sulphur dichloride | 5,5 | 4 |  |
| 28121094 | Phosgene "carbonyl chloride" | 5,5 | 4 |  |
| 28121095 | Thionyl dichloride "thionyl chloride" | 5,5 | 4 |  |
| 28121099 | Chlorides and chloride oxides (excl. phosphorus, and disulphur dichloride, sulphur dichloride, phosgene "carbonyl chloride" and thionyl dichloride "thionyl chloride") | 5,5 | 4 |  |
| 28129000 | Halides and halide oxides of non-metals (excl. chlorides and chloride oxides) | 5,5 | 4 |  |
| 28131000 | Carbon disulphide | 5,5 | 4 |  |
| 28139010 | Phosphorus sulphides, incl. commercial phosphorus trisulphide | 5,3 | 4 |  |
| 28139090 | Sulphides of non-metals (excl. phosphorus sulphides, incl. commercial phosphorus trisulphides, and carbon disulphide) | 3,7 | 0 |  |
| 28141000 | Anhydrous ammonia | 5,5 | 4 |  |
| 28142000 | Ammonia in aqueous solution | 5,5 | 4 |  |
| 28151100 | Sodium hydroxide "caustic soda" solid | 5,5 | 4 |  |
| 28151200 | Sodium hydroxide "caustic soda" in aqueous solution "soda lye or liquid soda" | 5,5 | 4 |  |
| 28152000 | Potassium hydroxide "caustic potash" | 5,5 | 4 |  |
| 28153000 | Peroxides of sodium or potassium | 5,5 | 4 |  |
| 28161000 | Hydroxide and peroxide of magnesium | 4,1 | 0 |  |
| 28164000 | Oxides, hydroxides and peroxides, of strontium or barium | 5,5 | 4 |  |
| 28170000 | Zinc oxide; zinc peroxide | 5,5 | 10 |  |
| 28181011 | Artificial corundum, whether or not chemically defined, with < 50 % of the total weight having a particle size > 10 mm (excl. with aluminium oxide content < 98,5 % by weight) | 5,2 | 4 |  |
| 28181019 | Artificial corundum, whether or not chemically defined, with ≥ 50 % of the total weight having a particle size > 10 mm (excl. with an aluminium oxide content < 98,5 % by weight) | 5,2 | 4 |  |
| 28181091 | Artificial corundum, whether or not chemically defined, with < 50 % of the total weight having a particle size > 10 mm (excl. with an aluminium oxide content ≥ 98,5 % by weight "high purity") | 5,2 | 4 |  |
| 28181099 | Artificial corundum, whether or not chemically defined, with ≥ 50 % of the total weight having a particle size > 10 mm (excl. with an aluminium oxide content ≥ 98,5 % by weight "high purity") | 5,2 | 4 |  |
| 28182000 | Aluminium oxide (excl. artificial corundum) | 4 | 0 |  |
| 28183000 | Aluminium hydroxide | 5,5 | 4 |  |
| 28191000 | Chromium trioxide | 5,5 | 4 |  |
| 28199010 | Chromium dioxide | 3,7 | 0 |  |
| 28199090 | Chromium oxides and hydroxides (excl. chromium trioxide and chromium dioxide) | 5,5 | 4 |  |
| 28201000 | Manganese dioxide | 5,3 | 4 |  |
| 28209010 | Manganese oxide containing by weight ≥ 77 % of manganese | Free | 0 |  |
| 28209090 | Manganese oxides (excl. manganese dioxide and manganese oxide containing by weight ≥ 77 % of manganese) | 5,5 | 4 |  |
| 28211000 | Iron oxides and hydroxides | 4,6 | 4 |  |
| 28212000 | Earth colours containing ≥ 70 % by weight of combined iron evaluated as Fe2O3 | 4,6 | 4 |  |
| 28220000 | Cobalt oxides and hydroxides; commercial cobalt oxides | 4,6 | 4 |  |
| 28230000 | Titanium oxides | 5,5 | 4 |  |
| 28241000 | Lead monoxide "litharge, massicot" | 5,5 | 4 |  |
| 28249000 | Lead oxides (excl. monoxide "litharge, massicot") | 5,5 | 4 |  |
| 28251000 | Hydrazine and hydroxylamine and their inorganic salts | 5,5 | 4 |  |
| 28252000 | Lithium oxide and hydroxide | 5,3 | 4 |  |
| 28253000 | Vanadium oxides and hydroxides | 5,5 | 4 |  |
| 28254000 | Nickel oxides and hydroxides | Free | 0 |  |
| 28255000 | Copper oxides and hydroxides | 3,2 | 0 |  |
| 28256000 | Germanium oxides and zirconium dioxide | 5,5 | 4 |  |
| 28257000 | Molybdenum oxides and hydroxides | 5,3 | 4 |  |
| 28258000 | Antimony oxides | 5,5 | 4 |  |
| 28259011 | Calcium hydroxide of a purity of ≥ 98 % calculated on the dry weight, in the form of particles of which not > 1 % by weight have a particle-size > 75 micrometres and not > 4 % by weight have a particle-size of < 1,3 micrometres | Free | 0 |  |
| 28259019 | Calcium oxide, hydroxide and peroxide (excl. calcium hydroxide of a purity of ≥ 98 % calculated on the dry weight, in the form of particles of which not > 1 % by weight have a particle-size > 75 micrometres and not > 4 % by weight have a particle-size of < 1,3 micrometres) | 4,6 | 4 |  |
| 28259020 | Beryllium oxide and hydroxide | 5,3 | 4 |  |
| 28259040 | Tungsten oxides and hydroxides | 4,6 | 4 |  |
| 28259060 | Cadmium oxide | Free | 0 |  |
| 28259085 | Inorganic bases and metal oxides, hydroxides and peroxides, n.e.s. | 5,5 | 4 |  |
| 28261200 | Fluoride of aluminium | 5,3 | 4 |  |
| 28261910 | Fluorides of ammonium or of sodium | 5,5 | 4 |  |
| 28261990 | Fluorides (excl. of ammonium, sodium, aluminium and mercury) | 5,3 | 4 |  |
| 28263000 | Sodium hexafluoroaluminate "synthetic cryolite" | 5,5 | 4 |  |
| 28269010 | Dipotassium hexafluorozirconate | 5 | 4 |  |
| 28269080 | Fluorosilicates, fluoroaluminates and other complex fluorine salts (excl. sodium hexafluoroaluminate "synthetic cryolite", dipotassium hexafluorozirconate and inorganic or organic compounds of mercury) | 5,5 | 4 |  |
| 28271000 | Ammonium chloride | 5,5 | 4 |  |
| 28272000 | Calcium chloride | 4,6 | 4 |  |
| 28273100 | Magnesium chloride | 4,6 | 4 |  |
| 28273200 | Aluminium chloride | 5,5 | 4 |  |
| 28273500 | Nickel chloride | 5,5 | 4 |  |
| 28273910 | Tin chlorides | 4,1 | 0 |  |
| 28273920 | Iron chlorides | 2,1 | 0 |  |
| 28273930 | Cobalt chlorides | 5,5 | 4 |  |
| 28273985 | Chlorides (excl. ammonium, calcium, magnesium, aluminium, iron, cobalt, nickel, tin and mercury chloride) | 5,5 | 4 |  |
| 28274100 | Chloride oxides and chloride hydroxides of copper | 3,2 | 0 |  |
| 28274910 | Chloride oxides and chloride hydroxides of lead | 3,2 | 0 |  |
| 28274990 | Chloride oxides and chloride hydroxides (excl. copper, lead and mercury) | 5,3 | 4 |  |
| 28275100 | Bromides of sodium or of potassium | 5,5 | 4 |  |
| 28275900 | Bromides and bromide oxides (excl. of sodium, potassium and mercury) | 5,5 | 4 |  |
| 28276000 | Iodides and iodide oxides (excl. inorganic or organic compounds of mercury) | 5,5 | 4 |  |
| 28281000 | Calcium hypochlorites, incl. commercial calcium hypochlorite | 5,5 | 4 |  |
| 28289000 | Hypochlorites, chlorites and hypobromites (excl. calcium hypochlorites) | 5,5 | 4 |  |
| 28291100 | Chlorate of sodium | 5,5 | 4 |  |
| 28291900 | Chlorates (excl. sodium) | 5,5 | 4 |  |
| 28299010 | Perchlorates (excl. inorganic or organic compounds of mercury) | 4,8 | 4 |  |
| 28299040 | Bromates of potassium or of sodium | Free | 0 |  |
| 28299080 | Bromates and perbromates (excl. potassium bromate and sodium bromate); iodates and periodates | 5,5 | 4 |  |
| 28301000 | Sodium sulphides | 5,5 | 4 |  |
| 28309011 | Sulphides of calcium, of antimony and of iron | 4,6 | 4 |  |
| 28309085 | Sulphides; polysulphides, whether or not chemically defined (excl. sulphides of sodium, calcium, antimony or of iron, and inorganic or organic compounds of mercury) | 5,5 | 4 |  |
| 28311000 | Dithionite and sulfoxylate of sodium | 5,5 | 4 |  |
| 28319000 | Dithionites and sulfoxylates (excl. sodium) | 5,5 | 4 |  |
| 28321000 | Sodium sulphites | 5,5 | 4 |  |
| 28322000 | Sulphites (excl. sodium) | 5,5 | 4 |  |
| 28323000 | Thiosulphates | 5,5 | 4 |  |
| 28331100 | Disodium sulphate | 5,5 | 4 |  |
| 28331900 | Sodium sulphates (excl. disodium) | 5,5 | 4 |  |
| 28332100 | Sulphate of magnesium | 5,5 | 4 |  |
| 28332200 | Sulphate of aluminium | 5,5 | 4 |  |
| 28332400 | Sulphates of nickel | 5 | 4 |  |
| 28332500 | Sulphates of copper | 3,2 | 0 |  |
| 28332700 | Sulphate of barium | 5,5 | 4 |  |
| 28332920 | Sulphates of cadmium, of chromium and of zinc | 5,5 | 4 |  |
| 28332930 | Sulphates of cobalt and of titanium | 5,3 | 4 |  |
| 28332960 | Sulphates of lead | 4,6 | 4 |  |
| 28332980 | Sulphates (excl. of sodium, magnesium, aluminium, nickel, copper, barium, cadmium, chromium, zinc, cobalt, titanium, lead and mercury) | 5 | 4 |  |
| 28333000 | Alums | 5,5 | 4 |  |
| 28334000 | Peroxosulphates "persulphates" | 5,5 | 4 |  |
| 28341000 | Nitrites | 5,5 | 4 |  |
| 28342100 | Nitrate of potassium | 5,5 | 4 |  |
| 28342920 | Nitrates of barium, of beryllium, of cadmium, of cobalt, of nickel and of lead | 5,5 | 4 |  |
| 28342940 | Nitrates of copper | 4,6 | 4 |  |
| 28342980 | Nitrates (excl. of potassium, barium, beryllium, cadmium, cobalt, nickel, copper, lead and mercury) | 3 | 0 |  |
| 28351000 | Phosphinates "hypophosphites" and phosphonates "phosphites" | 5,5 | 4 |  |
| 28352200 | Mono- or disodium phosphate | 5,5 | 4 |  |
| 28352400 | Phosphates of potassium | 5,5 | 4 |  |
| 28352500 | Calcium hydrogenorthophosphate "dicalcium phosphate" | 5,5 | 4 |  |
| 28352600 | Phosphates of calcium (excl. calcium hydrogenorthophosphate "dicalcium phosphate") | 5,5 | 4 |  |
| 28352910 | Phosphate of triammonium | 5,3 | 4 |  |
| 28352930 | Phosphate of trisodium | 5,5 | 4 |  |
| 28352990 | Phosphates (excl. phosphates of triammonium, monosodium, disodium, trisodium, of potassium, of calcium and of mercury) | 5,5 | 4 |  |
| 28353100 | Sodium triphosphate "sodium tripolyphosphate", whether or not chemically defined | 5,5 | 4 |  |
| 28353900 | Polyphosphates, whether or not chemically defined (excl. sodium triphosphate "sodium tripolyphosphate", and inorganic or organic compounds of mercury whether or not chemically defined) | 5,5 | 4 |  |
| 28362000 | Disodium carbonate | 5,5 | 4 |  |
| 28363000 | Sodium hydrogencarbonate "sodium bicarbonate" | 5,5 | 4 |  |
| 28364000 | Potassium carbonates | 5,5 | 4 |  |
| 28365000 | Calcium carbonate | 5 | 4 |  |
| 28366000 | Barium carbonate | 5,5 | 4 |  |
| 28369100 | Lithium carbonates | 5,5 | 4 |  |
| 28369200 | Strontium carbonate | 5,5 | 4 |  |
| 28369911 | Carbonates of magnesium and of copper | 3,7 | 0 |  |
| 28369917 | Carbonates; commercial ammonium carbonate containing ammonium carbamate (excl. disodium carbonate, sodium hydrogencarbonate "sodium bicarbonate", potassium carbonates, calcium carbonate, barium carbonate, lithium carbonates, strontium carbonate, carbonates of magnesium and of copper and inorganic or organic compounds of mercury) | 5,5 | 4 |  |
| 28369990 | Peroxocarbonates "percarbonates" | 5,5 | 4 |  |
| 28371100 | Sodium cyanide | 5,5 | 4 |  |
| 28371900 | Cyanides and cyanide oxides (excl. sodium and mercury) | 5,5 | 4 |  |
| 28372000 | Complex cyanides (excl. inorganic or organic compounds of mercury) | 5,5 | 4 |  |
| 28391100 | Metasilicates of sodium, incl. commercial metasilicates | 5 | 4 |  |
| 28391900 | Silicates of sodium, incl. commercial silicates (excl. sodium metasilicates) | 5 | 4 |  |
| 28399000 | Silicates, incl. commercial alkali metal silicates (excl. sodium silicates) | 5 | 4 |  |
| 28401100 | Anhydrous disodium tetraborate "refined borax" | Free | 0 |  |
| 28401910 | Disodium tetraborate pentahydrate | Free | 0 |  |
| 28401990 | Disodium tetraborate "refined borax" (excl. anhydrous and disodium tetraborate pentahydrate) | 5,3 | 4 |  |
| 28402010 | Borates of sodium, anhydrous (excl. disodium tetraborate "refined borax") | Free | 0 |  |
| 28402090 | Borates (excl. of sodium, anhydrous, and disodium tetraborate "refined borax") | 5,3 | 4 |  |
| 28403000 | Peroxoborates "perborates" | 5,5 | 4 |  |
| 28413000 | Sodium dichromate | 5,5 | 4 |  |
| 28415000 | Chromates and dichromates; peroxochromates (excl. sodium dichromate and inorganic or organic compounds of mercury) | 5,5 | 4 |  |
| 28416100 | Potassium permanganate | 5,5 | 4 |  |
| 28416900 | Manganites, manganates and permanganates (excl. potassium permanganate) | 5,5 | 4 |  |
| 28417000 | Molybdates | 5,5 | 4 |  |
| 28418000 | Tungstates "wolframates" | 5,5 | 4 |  |
| 28419030 | Zincates and vanadates | 4,6 | 4 |  |
| 28419085 | Salts of oxometallic or peroxometallic acids (excl. chromates, dichromates, peroxochromates, manganites, manganates, permanganates, molybdates, tungstates "wolframamtes", zincates and vanadates) | 5,5 | 4 |  |
| 28421000 | Double or complex silicates of inorganic acids or peroxoacids, incl. aluminosilicates whether or not chemically defined (excl. inorganic or organic compounds of mercury whether or not chemically defined) | 5,5 | 4 |  |
| 28429010 | Salts, double salts or complex salts of selenium or tellurium acids | 5,3 | 4 |  |
| 28429080 | Salts of inorganic acids or peroxoacids (excl. of oxometallic or peroxometallic acids, double or complex silicates [incl. aluminosilicates whether or not chemically defined], salts, double salts or complex salts of selenium or tellurium acids, azides and inorganic or organic compounds of mercury) | 5,5 | 4 |  |
| 28431010 | Colloidal silver | 5,3 | 4 |  |
| 28431090 | Colloidal precious metals (excl. silver) | 3,7 | 0 |  |
| 28432100 | Silver nitrate | 5,5 | 4 |  |
| 28432900 | Silver compounds, inorganic or organic, whether or not chemically defined (excl. of mercury and silver nitrate) | 5,5 | 4 |  |
| 28433000 | Gold compounds, inorganic or organic, whether or not chemically defined | 3 | 0 |  |
| 28439010 | Amalgams of precious metals | 5,3 | 4 |  |
| 28439090 | Inorganic or organic compounds of precious metals, whether or not chemically defined (excl. silver and gold) | 3 | 0 |  |
| 28441010 | Natural uranium, crude; waste and scrap, of natural uranium [Euratom] | Free | 0 |  |
| 28441030 | Natural uranium, worked [Euratom] | Free | 0 |  |
| 28441050 | Alloys, dispersions incl. cermets, ceramic products and mixtures containing natural uranium with iron or compounds of natural uranium with iron "ferro-uranium" | Free | 0 |  |
| 28441090 | Compounds of natural uranium; alloys, dispersions incl. cermets, ceramic products and mixtures containing natural uranium or compounds of natural uranium [Euratom] (excl. ferro-uranium) | Free | 0 |  |
| 28442025 | Alloys, dispersions incl. cermets, ceramic products and mixtures containing uranium with iron enriched in U 235 "ferro-uranium" | Free | 0 |  |
| 28442035 | Uranium enriched in U 235 and its compounds; alloys, dispersions incl. cermets, ceramic products and mixtures containing uranium enriched in U 235 [Euratom] (excl. ferro-uranium) | Free | 0 |  |
| 28442051 | Mixtures of uranium and plutonium with iron "ferro-uranium" | Free | 0 |  |
| 28442059 | Mixtures of uranium and plutonium [Euratom] (excl. ferro‑uranium) | Free | 0 |  |
| 28442099 | Plutonium and its compounds; alloys, dispersions incl. cermets, ceramic products and mixtures containing plutonium or compounds of this product (excl. mixtures of uranium and plutonium) | Free | 0 |  |
| 28443011 | Cermets containing uranium depleted in U 235 or compounds of this product | 5,5 | 4 |  |
| 28443019 | Uranium depleted in U 235; alloys, dispersions, ceramic products and mixtures, containing uranium depleted in U 235 or compounds of this product (excl. cermets) | 2,9 | 0 |  |
| 28443051 | Cermets containing thorium or compounds of this product | 5,5 | 4 |  |
| 28443055 | Thorium, crude; waste and scrap, of thorium [Euratom] | Free | 0 |  |
| 28443061 | Bars, rods, angles, shapes and sections, sheets and strips, of thorium [Euratom] | Free | 0 |  |
| 28443069 | Thorium, worked; alloys, dispersions, ceramic products and mixtures containing thorium or compounds of this product [Euratom] (excl. cermets and bars, rods, angles, shapes and sections, sheets and strips) | 1,5 | 0 |  |
| 28443091 | Compounds of thorium or of uranium depleted in U 235, whether or not intermixed [Euratom] (excl. thorium salts) | Free | 0 |  |
| 28443099 | Thorium salts | Free | 0 |  |
| 28444010 | Uranium derived from U 233 and its compounds; alloys, dispersions incl. cermets, ceramic products and mixtures containing uranium derived from U 233 or compounds of these products | Free | 0 |  |
| 28444020 | Artificial radioactive isotopes [Euratom] | Free | 0 |  |
| 28444030 | Compounds of artificial radioactive isotopes [Euratom] | Free | 0 |  |
| 28444080 | Radioactive elements, isotopes and compounds (excl. subheading 2844.10, 2844.20, 2844.30 and 2844.40.10 to 2844.40.30); alloys, dispersions incl. cermets, ceramic products and mixtures containing these elements, isotopes or compounds; radioactive residues | Free | 0 |  |
| 28445000 | Spent "irradiated" fuel elements "cartridges" of nuclear reactors [Euratom] | Free | 0 |  |
| 28451000 | Heavy water "deuterium oxide" [Euratom] | 5,5 | 4 |  |
| 28459010 | Deuterium and other compounds of deuterium; hydrogen and compounds thereof, enriched in deuterium; mixtures and solutions containing these products [Euratom] (excl. heavy water "deuterium oxide") | 5,5 | 4 |  |
| 28459090 | Isotopes and inorganic or organic compounds of such isotopes, whether or not chemically defined (excl. deuterium, heavy water "deuterium oxide" and other compounds of deuterium, hydrogen and compounds thereof, enriched in deuterium, and mixtures and solutions containing these products) | 5,5 | 4 |  |
| 28461000 | Cerium compounds | 3,2 | 0 |  |
| 28469000 | Compounds, inorganic or organic, of rare-earth metals, of yttrium or of scandium or of mixtures of these metals (excl. cerium) | 3,2 | 0 |  |
| 28470000 | Hydrogen peroxide, whether or not solidified with urea | 5,5 | 4 |  |
| 28480000 | Phosphides, whether or not chemically defined (excl. ferrophosphorus, and inorganic or organic compounds of mercury whether or not chemically defined) | 5,5 | 4 |  |
| 28491000 | Carbides of calcium, whether or not chemically defined | 5,5 | 4 |  |
| 28492000 | Carbides of silicon, whether or not chemically defined | 5,5 | 4 |  |
| 28499010 | Carbides of boron, whether or not chemically defined | 4,1 | 0 |  |
| 28499030 | Carbides of tungsten, whether or not chemically defined | 5,5 | 4 |  |
| 28499050 | Carbides of aluminium, of chromium, of molybdenum, of vanadium, of tantalum, and of titanium, whether or not chemically defined | 5,5 | 4 |  |
| 28499090 | Carbides, whether or not chemically defined (excl. of calcium, silicon, boron, tungsten, aluminium, chromium, molybdenum, vanadium, tantalum, titanium, and inorganic or organic compounds of mercury whether or not chemically defined) | 5,3 | 4 |  |
| 28500020 | Hydrides and nitrides, whether or not chemically defined (excl. compounds which are also carbides of heading 2849, and inorganic or organic compounds of mercury) | 4,6 | 4 |  |
| 28500060 | Azides, silicides, whether or not chemically defined (excl. compounds which are also carbides of heading 2849, and inorganic or organic compounds of mercury) | 5,5 | 4 |  |
| 28500090 | Borides, whether or not chemically defined (excl. compounds which are also carbides of heading 2849, and inorganic or organic compounds of mercury) | 5,3 | 4 |  |
| 28521000 | Compounds, inorganic or organic, of mercury, chemically defined (excl. amalgams) | 5,5 | 4 |  |
| 28529000 | Compounds, inorganic or organic, of mercury, not chemically defined (excl. amalgams) | 5,5 | 4 |  |
| 28530010 | Distilled and conductivity water and water of similar purity | 2,7 | 0 |  |
| 28530030 | Liquid air, whether or not rare gases have been removed; compressed air | 4,1 | 0 |  |
| 28530050 | Cyanogen chloride | 5,5 | 4 |  |
| 28530090 | Inorganic compounds, n.e.s.; amalgams (excl. of precious metals) | 5,5 | 4 |  |
| 29011000 | Saturated acyclic hydrocarbons | Free | 0 |  |
| 29012100 | Ethylene | Free | 0 |  |
| 29012200 | Propene "propylene" | Free | 0 |  |
| 29012300 | Butene "butylene" and isomers thereof | Free | 0 |  |
| 29012400 | Buta-1,3-diene and isoprene | Free | 0 |  |
| 29012900 | Hydrocarbons, acyclic, unsaturated (excl. ethylene, propene "propylene", butene "butylene" and isomers thereof and Buta-1,3-diene and isoprene) | Free | 0 |  |
| 29021100 | Cyclohexane | Free | 0 |  |
| 29021900 | Cyclanes, cyclenes and cycloterpenes (excl. cyclohexane) | Free | 0 |  |
| 29022000 | Benzene | Free | 0 |  |
| 29023000 | Toluene | Free | 0 |  |
| 29024100 | o-Xylene | Free | 0 |  |
| 29024200 | m-Xylene | Free | 0 |  |
| 29024300 | p-Xylene | Free | 0 |  |
| 29024400 | Mixed xylene isomers | Free | 0 |  |
| 29025000 | Styrene | Free | 0 |  |
| 29026000 | Ethylbenzene | Free | 0 |  |
| 29027000 | Cumene | Free | 0 |  |
| 29029000 | Cyclic hydrocarbons (excl. cyclanes, cyclenes, benzene, toluene, xylenes, styrene, ethylbenzene and cumene) | Free | 0 |  |
| 29031100 | Chloromethane "methyl chloride" and chloroethane "ethyl chloride" | 5,5 | 4 |  |
| 29031200 | Dichloromethane "methylene chloride" | 5,5 | 4 |  |
| 29031300 | Chloroform "trichloromethane" | 5,5 | 4 |  |
| 29031400 | Carbon tetrachloride | 5,5 | 4 |  |
| 29031500 | Ethylene dichloride "ISO" "1,2 dichloroethane" | 5,5 | 4 |  |
| 29031910 | 1,1,1-Trichloroethane "methylchloroform" | 5,5 | 4 |  |
| 29031980 | Saturated chlorinated derivatives of acyclic hydrocarbons (excl. chloromethane [methyl chloride], chloroethane [ethyl chloride], dichloromethane [methylene chloride], chloroform [trichloromethane], carbon tetrachloride, ethylene dichloride [ISO] [1,2 dichoroethane] and 1,1,1‑trichloroethane [methylchloroform]) | 5,5 | 4 |  |
| 29032100 | Vinyl chloride "chloroethylene" | 5,5 | 4 |  |
| 29032200 | Trichloroethylene | 5,5 | 4 |  |
| 29032300 | Tetrachloroethylene "perchloroethylene" | 5,5 | 4 |  |
| 29032900 | Unsaturated chlorinated derivatives of acyclic hydrocarbons (excl. vinyl chloride "chloroethylene", trichloroethylene and tetrachloroethylene "perchloroethylene") | 5,5 | 4 |  |
| 29033100 | Ethylene dibromide "ISO" "1,2-dibromoethane" | 5,5 | 4 |  |
| 29033911 | Bromomethane "methyl bromide" | 5,5 | 4 |  |
| 29033915 | Dibromomethane | Free | 0 |  |
| 29033919 | Bromides "brominated derivatives" of acyclic hydrocarbons (excl. ethylene dibromide [ISO] [1,2-dibromoethane], bromomethane [methyl bromide] and dibromomethane) | 5,5 | 4 |  |
| 29033990 | Fluorides "fluorinated derivatives" and iodides "iodinated derivatives" of acyclic hydrocarbons | 5,5 | 4 |  |
| 29037100 | Chlorodifluoromethane | 5,5 | 4 |  |
| 29037200 | Dichlorotrifluoroethanes | 5,5 | 4 |  |
| 29037300 | Dichlorofluoroethanes | 5,5 | 4 |  |
| 29037400 | Chlorodifluoroethanes | 5,5 | 4 |  |
| 29037500 | Dichloropentafluoropropanes | 5,5 | 4 |  |
| 29037610 | Bromochlorodifluoromethane | 5,5 | 4 |  |
| 29037620 | Bromotrifluoromethane | 5,5 | 4 |  |
| 29037690 | Dibromotetrafluoroethanes | 5,5 | 4 |  |
| 29037710 | Trichlorofluoromethane | 5,5 | 4 |  |
| 29037720 | Dichlorodifluoromethane | 5,5 | 4 |  |
| 29037730 | Trichlorotrifluoroethanes | 5,5 | 4 |  |
| 29037740 | Dichlorotetrafluoroethanes | 5,5 | 4 |  |
| 29037750 | Chloropentafluoroethane | 5,5 | 4 |  |
| 29037790 | Halogenated derivatives of acyclic hydrocarbons containing two or more different halogens, perhalogenated only with fluorine and chlorine, n.e.s. | 5,5 | 4 |  |
| 29037800 | Perhalogenated derivatives of acyclic hydrocarbons containing two or more different halogens, n.e.s. | 5,5 | 4 |  |
| 29037911 | Halogenated derivatives of acyclic hydrocarbons containing two or more different halogens, halogenated only with fluorine and chlorine, of methane, ethane or propane "HCFCs", n.e.s. | 5,5 | 4 |  |
| 29037919 | Halogenated derivatives of acyclic hydrocarbons containing two or more different halogens, halogenated only with fluorine and chlorine, n.e.s. | 5,5 | 4 |  |
| 29037921 | Halogenated derivatives of acyclic hydrocarbons containing two or more different halogens, halogenated only with fluorine and bromine, of methane, ethane or propane, n.e.s. | 5,5 | 4 |  |
| 29037929 | Halogenated derivatives of acyclic hydrocarbons containing two or more different halogens, halogenated only with fluorine and bromine, n.e.s. | 5,5 | 4 |  |
| 29037990 | Halogenated derivatives of acyclic hydrocarbons containing two or more different halogens, n.e.s. | 5,5 | 4 |  |
| 29038100 | 1,2,3,4,5,6-Hexachlorocyclohexane (HCH (ISO)), including lindane (ISO, INN) | 5,5 | 4 |  |
| 29038200 | Aldrin (ISO), chlordane (ISO) and heptachlor (ISO) | 5,5 | 4 |  |
| 29038910 | 1,2-Dibromo-4-(1,2-dibromoethyl)cyclohexane; tetrabromocyclooctanes | Free | 0 |  |
| 29038990 | Halogenated derivatives of cyclanic, cyclenic or cycloterpenic hydrocarbons (excl. 1,2,3,4,5,6-Hexachlorocyclohexane "HCH [ISO]", lindane [ISO, INN], aldrin [ISO], chlordane [ISO], heptachlor [ISO], 1,2‑Dibromo-4-[1,2-dibromoethyl]cyclohexane and tetrabromocyclooctanes) | 5,5 | 4 |  |
| 29039100 | Chlorobenzene, o-dichlorobenzene and p-dichlorobenzene | 5,5 | 4 |  |
| 29039200 | Hexachlorobenzene (ISO) and DDT (ISO) (clofenotane (INN), 1,1,1-trichloro-2,2-bis(p-chlorophenyl)ethane) | 5,5 | 4 |  |
| 29039910 | 2,3,4,5,6-Pentabromoethylbenzene | Free | 0 |  |
| 29039990 | Halogenated derivatives of aromatic hydrocarbons (excl. chlorobenzene, o-dichlorobenzene, p-dichlorobenzene, hexachlorobenzene [ISO], DDT [ISO] "clofenotane [INN], 1,1,1-trichloro-2,2-bis[p-chlorophenyl]ethane" and 2,3,4,5,6-Pentabromoethylbenzene) | 5,5 | 4 |  |
| 29041000 | Derivatives of hydrocarbons containing only sulpho groups, their salts and ethyl esters | 5,5 | 4 |  |
| 29042000 | Derivatives of hydrocarbons containing only nitro or nitroso groups | 5,5 | 4 |  |
| 29049040 | Trichloronitromethane "chloropicrin" | 5,5 | 4 |  |
| 29049095 | Sulphonated, nitrated or nitrosated derivatives of hydrocarbons, whether or not halogenated (excl. those containing only sulpho, nitro or nitroso groups, trichloronitromethane "chloropicrin" and esters of glycerol formed with acid-function compounds) | 5,5 | 4 |  |
| 29051100 | Methanol "methyl alcohol" | 5,5 | 4 |  |
| 29051200 | Propan-1-ol "propyl alcohol" and propan-2-ol "isopropyl alcohol" | 5,5 | 4 |  |
| 29051300 | Butan-1-ol "n-butyl alcohol" | 5,5 | 4 |  |
| 29051410 | 2-Methylpropan-2-ol "tert-butyl alcohol" | 4,6 | 4 |  |
| 29051490 | Butanols (excl. butan-1-ol "n-butyl alcohol" and 2-Methylpropan-2-ol "tert-butyl alcohol") | 5,5 | 4 |  |
| 29051620 | Octan-2-ol | Free | 0 |  |
| 29051685 | Octanol "octyl alcohol" and isomers thereof (excl. octan‑2‑ol) | 5,5 | 4 |  |
| 29051700 | Dodecan-1-ol "lauryl alcohol", hexadecan-1-ol "cetyl alcohol" and octadecan-1-ol "stearyl alcohol" | 5,5 | 4 |  |
| 29051900 | Saturated monohydric acyclic alcohols (excl. methanol "methyl alcohol", propan-1-ol "propyl alcohol", propan‑2‑ol "isopropyl alcohol", butanols, octanol "octyl alcohol" and isomers thereof, dodecan-1-ol "lauryl alcohol", hexadecan-1-ol "cetyl alcohol" and octadecan‑1‑ol "stearyl alcohol") | 5,5 | 4 |  |
| 29052200 | Acyclic terpene alcohols | 5,5 | 4 |  |
| 29052910 | Allyl alcohol | 5,5 | 4 |  |
| 29052990 | Unsaturated monohydric acyclic alcohols (excl. allyl alcohol and acyclic terpene alcohols) | 5,5 | 4 |  |
| 29053100 | Ethylene glycol "ethanediol" | 5,5 | 4 |  |
| 29053200 | Propylene glycol "propane-1,2-diol" | 5,5 | 4 |  |
| 29053920 | Butane-1,3-diol | Free | 0 |  |
| 29053925 | Butane-1,4-diol | 5,5 | 4 |  |
| 29053930 | 2,4,7,9-Tetramethyldec-5-yne-4,7-diol | Free | 0 |  |
| 29053995 | Acyclic diols (excl. ethylene glycol "ethanediol", propylene glycol "propane-1,2-diol", butane-1,3-diol, butane-1,4-diol and 2,4,7,9-tetramethyldec-5-yne-4,7-diol) | 5,5 | 4 |  |
| 29054100 | 2-Ethyl-2-"hydroxymethyl" propane-1,3-diol "trimethylolpropane" | 5,5 | 4 |  |
| 29054200 | Pentaerythritol | 5,5 | 4 |  |
| 29054300 | Mannitol | 9,6 + 125,8 EUR/   100 kg/net | SH2 |  |
| 29054411 | D-glucitol "sorbitol", in aqueous solution containing ≤ 2 % by weight of d-mannitol, calculated on the d-glucitol content | 7,7 + 16,1 EUR/   100 kg/net | SH2 |  |
| 29054419 | D-glucitol "sorbitol" in aqueous solution (excl. containing ≤ 2 % by weight of d-mannitol, calculated on the d-glucitol content) | 9,6 + 37,8 EUR/   100 kg/net | SH2 |  |
| 29054491 | D-glucitol "sorbitol", containing ≤ 2 % by weight of d‑mannitol, calculated on the d-glucitol content (excl. in aqueous solution) | 7,7 + 23 EUR/   100 kg/net | SH2 |  |
| 29054499 | D-glucitol "sorbitol" (excl. in aqueous solution and containing ≤ 2 % by weight of d-mannitol, calculated on the d-glucitol content) | 9,6 + 53,7 EUR/   100 kg/net | SH2 |  |
| 29054500 | Glycerol | 3,8 | 0 |  |
| 29054900 | Tri- and other polyhydric acyclic alcohols (excl. 2-ethyl-2-"hydroxymethyl" propane-1,3-diol "trimethylolpropane", pentaerythritol, mannitol, d-glucitol "sorbitol" and glycerol) | 5,5 | 4 |  |
| 29055100 | Ethchlorvynol "INN" | Free | 0 |  |
| 29055991 | 2,2-Bis"bromomethyl"propanediol | Free | 0 |  |
| 29055998 | Halogenated, sulphonated, nitrated or nitrosated derivatives of acyclic alcohols (excl. 2,2-bis"bromomethyl"propanediol and ethchlorvynol "INN") | 5,5 | 4 |  |
| 29061100 | Menthol | 5,5 | 4 |  |
| 29061200 | Cyclohexanol, methylcyclohexanols and dimethylcyclohexanols | 5,5 | 4 |  |
| 29061310 | Sterols | 5,5 | 4 |  |
| 29061390 | Inositols | Free | 0 |  |
| 29061900 | Cyclanic, cyclenic or cycloterpenic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives (excl. menthol, cyclohexanol, methylcyclohexanols, dimethylcyclohexanols, sterols and inositols) | 5,5 | 4 |  |
| 29062100 | Benzyl alcohol | 5,5 | 4 |  |
| 29062900 | Aromatic cyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives (excl. benzyl alcohol) | 5,5 | 4 |  |
| 29071100 | Phenol "hydroxybenzene" and its salts | 3 | 0 |  |
| 29071200 | Cresols and their salts | 2,1 | 0 |  |
| 29071300 | Octylphenol, nonylphenol and their isomers; salts thereof | 5,5 | 4 |  |
| 29071510 | 1-Naphthol | Free | 0 |  |
| 29071590 | Naphthols and their salts (excl. 1-naphthol) | 5,5 | 4 |  |
| 29071910 | Xylenols and their salts | 2,1 | 0 |  |
| 29071990 | Monophenols (excl. phenol "hydroxybenzene" and its salts, cresols and their salts, octylphenol, nonylphenol and their isomers and salts thereof, xylenols and their salts and naphthols and their salts) | 5,5 | 4 |  |
| 29072100 | Resorcinol and its salts | 5,5 | 4 |  |
| 29072200 | Hydroquinone "quinol" and its salts | 5,5 | 4 |  |
| 29072300 | 4,4'-Isopropylidenediphenol "bisphenol A, diphenylolpropane" and its salts | 5,5 | 4 |  |
| 29072900 | Polyphenols and phenol-alcohols (excl. resorcinol and hydroquinone "quinol" and their salts, and 4,4'-isopropylidenediphenol "bisphenol A, diphenylolpropane" and its salts) | 5,5 | 4 |  |
| 29081100 | Pentachlorophenol "ISO" | 5,5 | 4 |  |
| 29081900 | Derivatives containing only halogen substituents and their salts, of phenols or phenol-alcohols (excl. pentachlorophenol [ISO]) | 5,5 | 4 |  |
| 29089100 | Dinoseb "ISO" and its salts | 5,5 | 4 |  |
| 29089200 | 4,6-Dinitro-o-cresol (DNOC (ISO)) and its salts | 5,5 | 4 |  |
| 29089900 | Halogenated, sulphonated, nitrated or nitrosated derivatives of phenols or phenol-alcohols (excl. derivatives containing only halogen substitutes and their salts, dinoseb [ISO] and its salts, and 4,6-Dinitro-o-cresol [DNOC [ISO]] and its salts) | 5,5 | 4 |  |
| 29091100 | Diethyl ether | 5,5 | 4 |  |
| 29091910 | Tert-butyl ethyl ether (ethyl-tertio-butyl-ether, ETBE) | 5,5 | 4 |  |
| 29091990 | Acyclic ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives (excl. diethyl ether and tert-butyl ethyl ether [ethyl-tertio-butyl-ether, ETBE]) | 5,5 | 4 |  |
| 29092000 | Cyclanic, cyclenic or cycloterpenic ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives | 5,5 | 4 |  |
| 29093010 | Diphenyl ether | Free | 0 |  |
| 29093031 | Pentabromodiphenyl ether; 1,2,4,5-tetrabromo-3,6-bis"pentabromophenoxy"benzene | Free | 0 |  |
| 29093035 | 1,2-Bis"2,4,6-tribromophenoxy"ethane for the manufacture of acrylonitrile-butadiene-styrene [ABS] | Free | 0 |  |
| 29093038 | Brominated derivatives of aromatic ethers (excl. pentabromodiphenyl ether, 1,2,4,5-tetrabromo-3,6-bis"pentabromophenoxy"benzene and 1,2-bis"2,4,6-tribromophenoxy"ethane for the manufacture of acrylonitrile-butadiene-styrene [ABS]) | 5,5 | 4 |  |
| 29093090 | Aromatic ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives (excl. diphenyl ether and brominated derivatives) | 5,5 | 4 |  |
| 29094100 | 2,2'-Oxydiethanol "diethylene glycol, digol" | 5,5 | 4 |  |
| 29094300 | Monobutyl ethers of ethylene glycol or of diethylene glycol | 5,5 | 4 |  |
| 29094400 | Monoalkylethers of ethylene glycol or of diethylene glycol (excl. monobutyl ethers) | 5,5 | 4 |  |
| 29094911 | 2-"2-Chloroethoxy"ethanol | Free | 0 |  |
| 29094980 | Cyclic ether-alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives (excl. 2‑(2‑Chloroethoxy)ethanol) | 5,5 | 4 |  |
| 29095000 | Ether-phenols, ether-alcohol-phenols and their halogenated, sulphonated, nitrated or nitrosated derivatives | 5,5 | 4 |  |
| 29096000 | Alcohol peroxides, ether peroxides, ketone peroxides and their halogenated, sulphonated, nitrated or nitrosated derivatives | 5,5 | 4 |  |
| 29101000 | Oxirane "ethylene oxide" | 5,5 | 4 |  |
| 29102000 | Methyloxirane "propylene oxide" | 5,5 | 4 |  |
| 29103000 | 1-Chloro-2,3-epoxypropane "epichlorohydrin" | 5,5 | 4 |  |
| 29104000 | Dieldrin "ISO" "INN" | 5,5 | 4 |  |
| 29109000 | Epoxides, epoxyalcohols, epoxyphenols and epoxyethers, with a three-membered ring, and their halogenated, sulphonated, nitrated or nitrosated derivatives (excl. oxirane "ethylene oxide", methyloxirane "propylene oxide", 1‑Chloro-2,3-epoxypropane "epichlorohydrin" and dieldrin (iso) [inn]) | 5,5 | 4 |  |
| 29110000 | Acetals and hemiacetals, whether or not with other oxygen function, and their halogenated, sulphonated, nitrated or nitrosated derivatives | 5 | 4 |  |
| 29121100 | Methanal "formaldehyde" | 5,5 | 4 |  |
| 29121200 | Ethanal "acetaldehyde" | 5,5 | 4 |  |
| 29121900 | Acyclic aldehydes, without other oxygen function (excl. methanal [formaldehyde] and ethanal [acetaldehyde]) | 5,5 | 4 |  |
| 29122100 | Benzaldehyde | 5,5 | 4 |  |
| 29122900 | Cyclic aldehydes, without other oxygen function (excl. benzaldehyde) | 5,5 | 4 |  |
| 29124100 | Vanillin "4-hydroxy-3-methoxybenzaldehyde" | 5,5 | 4 |  |
| 29124200 | Ethylvanillin "3-ethoxy-4-hydroxybenzaldehyde" | 5,5 | 4 |  |
| 29124900 | Aldehyde-alcohols, aldehyde-ethers, aldehyde-phenols and aldehydes with other oxygen function (excl. ethylvanillin "3-ethoxy-4-hydroxybenzaldehyde" and vanillin "4‑hydroxy-3-methoxybenzaldehyde") | 5,5 | 4 |  |
| 29125000 | Cyclic polymers of aldehydes | 5,5 | 4 |  |
| 29126000 | Paraformaldehyde | 5,5 | 4 |  |
| 29130000 | Halogenated, sulphonated, nitrated or nitrosated derivatives of cyclic polymers of aldehydes or paraformaldehyde | 5,5 | 4 |  |
| 29141100 | Acetone | 5,5 | 4 |  |
| 29141200 | Butanone "methyl ethyl ketone" | 5,5 | 4 |  |
| 29141300 | 4-Methylpentan-2-one "methyl isobutyl ketone" | 5,5 | 4 |  |
| 29141910 | 5-Methylhexan-2-one | Free | 0 |  |
| 29141990 | Acyclic ketones without other oxygen function (excl. acetone, butanone "methyl ethyl ketone", 4-Methylpentan-2-one "Methyl isobutyl ketone" and 5-methylhexan-2-one) | 5,5 | 4 |  |
| 29142200 | Cyclohexanone and methylcyclohexanones | 5,5 | 4 |  |
| 29142300 | Ionones and methylionones | 5,5 | 4 |  |
| 29142900 | Cyclanic, cyclenic or cycloterpenic ketones, without other oxygen function (excl. cyclohexanone, methylcyclohexanones, ionones and methylionones) | 5,5 | 4 |  |
| 29143100 | Phenylacetone "phenylpropan-2-one" | 5,5 | 4 |  |
| 29143900 | Ketones, aromatic, without other oxygen function (excl. phenylacetone [phenylpropan-2-one]) | 5,5 | 4 |  |
| 29144010 | 4-Hydroxy-4-methylpentan-2-one "diacetone alcohol" | 5,5 | 4 |  |
| 29144090 | Ketone-alcohols and ketone-aldehydes (excl. 4-Hydroxy-4-methylpentan-2-one "diacetone alcohol") | 3 | 0 |  |
| 29145000 | Ketone-phenols and ketones with other oxygen function | 5,5 | 4 |  |
| 29146100 | Anthraquinone | 5,5 | 4 |  |
| 29146910 | 1,4-Naphthoquinone | Free | 0 |  |
| 29146990 | Quinones (excl. anthraquinone and 1,4-naphthoquinone) | 5,5 | 4 |  |
| 29147000 | Halogenated, sulphonated, nitrated or nitrosated derivatives of ketones or quinones (excl. inorganic or organic compounds of mercury) | 5,5 | 4 |  |
| 29151100 | Formic acid | 5,5 | 4 |  |
| 29151200 | Salts of formic acid | 5,5 | 4 |  |
| 29151300 | Esters of formic acid | 5,5 | 4 |  |
| 29152100 | Acetic acid | 5,5 | 4 |  |
| 29152400 | Acetic anhydride | 5,5 | 4 |  |
| 29152900 | Salts of acetic acid (excl. inorganic or organic compounds of mercury) | 5,5 | 4 |  |
| 29153100 | Ethyl acetate | 5,5 | 4 |  |
| 29153200 | Vinyl acetate | 5,5 | 4 |  |
| 29153300 | n-Butyl acetate | 5,5 | 4 |  |
| 29153600 | Dinoseb acetate "ISO" | 5,5 | 4 |  |
| 29153900 | Esters of acetic acid (excl. ethyl, vinyl, n-butyl and dinoseb [ISO] acetates) | 5,5 | 4 |  |
| 29154000 | Mono- di- or trichloroacetic acids, their salts and esters | 5,5 | 4 |  |
| 29155000 | Propionic acid, its salts and esters | 4,2 | 0 |  |
| 29156011 | 1-Isopropyl-2,2-dimethyltrimethylene diisobutyrate | Free | 0 |  |
| 29156019 | Butanoic acids and their salts and esters (excl. 1‑isopropyl‑2,2-dimethyltrimethylene diisobutyrate) | 5,5 | 4 |  |
| 29156090 | Pentanoic acids and their salts and esters | 5,5 | 4 |  |
| 29157040 | Palmitic acid and its salts and esters | 5,5 | 4 |  |
| 29157050 | Stearic acid and its salts and esters | 5,5 | 4 |  |
| 29159030 | Lauric acid and its salts and esters | 5,5 | 4 |  |
| 29159070 | Saturated acyclic monocarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives (excl. formic acid and acetic acid, mono-, di- or trichloroacetic acids, propionic acid, butanoic and pentanoic acids, palmitic, stearic and lauric acids and their salts and esters, and acetic anhydride) | 5,5 | 4 |  |
| 29161100 | Acrylic acid and its salts | 6,5 | 4 |  |
| 29161200 | Esters of acrylic acid | 6,5 | 4 |  |
| 29161300 | Methacrylic acid and its salts | 6,5 | 4 |  |
| 29161400 | Esters of methacrylic acid | 6,5 | 4 |  |
| 29161500 | Oleic, linoleic or linolenic acids, their salts and esters (excl. inorganic or organic compounds of mercury) | 6,5 | 4 |  |
| 29161600 | Binapacryl (ISO) | 6,5 | 4 |  |
| 29161910 | Undecenoic acids and their salts and esters | 5,9 | 4 |  |
| 29161940 | Crotonic acid | Free | 0 |  |
| 29161995 | Unsaturated acyclic monocarboxylic acids, their anhydrides, halides, peroxides, and their halogenated, sulphonated, nitrated or nitrosated derivatives (excl. acrylic acid and its salts and esters, methacrylic acid and its salts and esters, oleic, linoleic or linolenic acids, their salts and esters, undecenoic acids and their salts and esters, crotonic acid and binapacryl (iso)) | 6,5 | 4 |  |
| 29162000 | Cyclanic, cyclenic or cycloterpenic monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their halogenated, sulphonated, nitrated or nitrosated derivatives (excl. inorganic or organic compounds of mercury) | 6,5 | 4 |  |
| 29163100 | Benzoic acid, its salts and esters (excl. inorganic or organic compounds of mercury) | 6,5 | 4 |  |
| 29163200 | Benzoyl peroxide and benzoyl chloride | 6,5 | 4 |  |
| 29163400 | Phenylacetic acid and its salts | Free | 0 |  |
| 29163910 | Esters of phenylacetic acid | Free | 0 |  |
| 29163990 | Aromatic monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their halogenated, sulphonated, nitrated or nitrosated derivatives (excl. benzoic acid, its salts and esters, benzoyl peroxide, benzoyl chloride, binapacryl [ISO], phenylacetic acid, its salts and esters, and inorganic or organic compounds of mercury whether or not chemically defined) | 6,5 | 4 |  |
| 29171100 | Oxalic acid, its salts and esters (excl. inorganic or organic compounds of mercury) | 6,5 | 4 |  |
| 29171200 | Adipic acid, its salts and esters | 6,5 | 4 |  |
| 29171310 | Sebacic acid | Free | 0 |  |
| 29171390 | Azelaic acid, their salts and esters and salts and esters of sebacic acid | 6 | 4 |  |
| 29171400 | Maleic anhydride | 6,5 | 4 |  |
| 29171910 | Malonic acid, its salts and esters | 6,5 | 4 |  |
| 29171990 | Acyclic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their halogenated, sulphonated, nitrated or nitrosated derivatives (excl. oxalic acid, its salts and esters, adipic acid, its salts and esters, azelaic acid, sebacic acid, their salts and esters, malonic acid, its salts and esters, maleic anhydride, and inorganic or organic compounds of mercury) | 6,3 | 4 |  |
| 29172000 | Cyclanic, cyclenic or cycloterpenic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives | 6 | 4 |  |
| 29173200 | Dioctyl orthophthalates | 6,5 | 4 |  |
| 29173300 | Dinonyl or didecyl orthophthalates | 6,5 | 4 |  |
| 29173400 | Esters of orthophthalic acid (excl. dioctyl, dinonyl or didecyl orthophthalates) | 6,5 | 4 |  |
| 29173500 | Phthalic anhydride | 6,5 | 4 |  |
| 29173600 | Terephthalic acid and its salts | 6,5 | 4 |  |
| 29173700 | Dimethyl terephthalate | 6,5 | 4 |  |
| 29173920 | Ester or anhydride of tetrabromophthalic acid; benzene-1,2,4-tricarboxylic acid; isophthaloyl dichloride, containing by weight 0,8 % or less of terephthaloyl dichloride; naphthalene-1,4,5,8-tetracarboxylic acid; tetrachlorophthalic anhydride; sodium 3,5-bis(methoxycarbonyl)benzenesulphonate | Free | 0 |  |
| 29173995 | Aromatic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their halogenated, sulphonated, nitrated or nitrosated derivatives (excl. esters of orthophthalic acid, phthalic anhydride, terephthalic acid and its salts, dimethyl terephthalate, ester or anhydride of tetrabromophthalic acid, benzene-1,2,4-tricarboxylic acid, isophthaloyl dichloride containing by weight ≤ 0,8 % of terephthaloyl dichloride, naphthalene-1,4,5,8-tetracarboxylic acid, tetrachlorophthalic anhydride and sodium 3,5-bis"methoxycarbonyl"benzenesulphonate) | 6,5 | 4 |  |
| 29181100 | Lactic acid, its salts and esters (excl. inorganic or organic compounds of mercury) | 6,5 | 4 |  |
| 29181200 | Tartaric acid | 6,5 | 4 |  |
| 29181300 | Salts and esters of tartaric acid | 6,5 | 4 |  |
| 29181400 | Citric acid | 6,5 | 4 |  |
| 29181500 | Salts and esters of citric acid (excl. inorganic or organic compounds of mercury) | 6,5 | 4 |  |
| 29181600 | Gluconic acid, its salts and esters | 6,5 | 4 |  |
| 29181800 | Chlorobenzilate "ISO" | 6,5 | 4 |  |
| 29181930 | Cholic acid and 3-alpha, 12-alpha-dihydroxy-5-beta-cholan-24-oic acid "deoxycholic acid", their salts and esters | 6,3 | 4 |  |
| 29181940 | 2,2-Bis"hydroxymethyl"propionic acid | Free | 0 |  |
| 29181950 | 2,2-Diphenyl-2-hydroxyacetic acid (benzilic acid) | 6,5 | 4 |  |
| 29181998 | Carboxylic acids with alcohol function but without other oxygen function and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives (excl. lactic acid, tartaric acid, citric acid, gluconic acid, cholic acid, 3-alpha, 12-alpha-dihydroxy-5-beta-cholan-24-oic acid "deoxycholic acid" and their salts and esters, and 2,2-bis"hydroxymethyl"propionic acid and chlorobenzilate (iso) and 2,2-diphenyl-2-hydroxyacetic acid (benzilic acid)) | 6,5 | 4 |  |
| 29182100 | Salicylic acid and its salts (excl. inorganic or organic compounds of mercury) | 6,5 | 4 |  |
| 29182200 | o-Acetylsalicylic acid, its salts and esters | 6,5 | 4 |  |
| 29182300 | Esters of salicylic acid and their salts (excl. o‑acetylsalicylic acid, its salts and esters) | 6,5 | 4 |  |
| 29182900 | Carboxylic acids with phenol function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their halogenated, sulphonated, nitrated or nitrosated derivatives (excl. salicylic acid and o‑Acetylsalicylic acid, and their salts and esters) | 6,5 | 4 |  |
| 29183000 | Carboxylic acids with aldehyde or ketone function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their halogenated, sulphonated, nitrated or nitrosated derivatives | 6,5 | 4 |  |
| 29189100 | 2,4,5-T "ISO" "2,4,5-trichlorophenoxyacetic acid", its salts and esters | 6,5 | 4 |  |
| 29189940 | 2,6-Dimethoxybenzoic acid; dicamba (ISO); sodium phenoxyacetate | Free | 0 |  |
| 29189990 | Carboxylic acids with additional oxygen function, their anhydrides, halides, peroxides and peroxyacids and their halogenated, sulphonated, nitrated or nitrosated derivatives (excl. only with alcohol, phenol, aldehyde or ketone function, and 2,6-dimethoxybenzoic acid, dicamba (iso), sodium phenoxyacetate, and 2,4,5-t (iso) [2,4,5-trichlorophenoxyacetic acid] and its salts and esters) | 6,5 | 4 |  |
| 29191000 | Tris"2,3-dibromopropyl" phosphate | 6,5 | 4 |  |
| 29199000 | Phosphoric esters and their salts, incl. lactophosphates; their halogenated, sulphonated, nitrated or nitrosated derivatives (excl. tris"2,3-dibromopropyl" phosphate) | 6,5 | 4 |  |
| 29201100 | Parathion "ISO" and parathion-methyl "ISO" "methyl-parathion" | 6,5 | 4 |  |
| 29201900 | Thiophosphoric esters "phosphorothioates" and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives (excl. parathion [ISO] and parathion-methyl [ISO] [methyl-parathion]) | 6,5 | 4 |  |
| 29209010 | Sulphuric esters and carbonic esters and their salts, and their halogenated, sulphonated, nitrated or nitrosated derivatives (excl. inorganic or organic compounds of mercury) | 6,5 | 4 |  |
| 29209020 | Dimethyl phosphonate "dimethyl phosphite" | 6,5 | 4 |  |
| 29209030 | Trimethyl phosphite "trimethoxyphosphine" | 6,5 | 4 |  |
| 29209040 | Triethyl phosphite | 6,5 | 4 |  |
| 29209050 | Diethyl phosphonate "diethyl hydrogenphosphite" "diethyl phosphite" | 6,5 | 4 |  |
| 29209085 | Esters of inorganic acids of non-metals and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives (excl. esters of hydrogen halides, phosphoric esters, sulphuric esters, carbonic esters and thiophosphoric esters "phosphorothioates" and their salts, and their halogenated, sulphonated, nitrated or nitrosated derivatives, dimethyl phosphonate "dimethyl phosphite", trimethyl phosphite "trimethoxyphosphine", triethyl phosphite and diethyl phosphonate "diethyl hydrogenphosphite" "diethyl phosphite") | 6,5 | 4 |  |
| 29211100 | Methylamine, dimethylamine or trimethylamine and their salts | 6,5 | 4 |  |
| 29211940 | 1,1,3,3-Tetramethylbutylamine | Free | 0 |  |
| 29211950 | Diethylamine and its salts | 5,7 | 4 |  |
| 29211960 | 2-(N,N-Diethylamino)ethyl chloride hydrochloride, 2‑(N,N-diisopropylamino)ethyl chloride hydrochloride and 2-(N,N-dimethylamino)ethyl chloride hydrochloride | 6,5 | 4 |  |
| 29211999 | Acyclic monoamines and their derivatives; salts thereof (excl. methylamine, dimethylamine, trimethylamine, diethylamine, and their salts, 1,1,3,3-tetramethylbutylamine, 2-(N,N-Diethylamino)ethyl chloride hydrochloride, 2-(N,N-diisopropylamino)ethyl chloride hydrochloride) | 6,5 | 4 |  |
| 29212100 | Ethylenediamine and its salts | 6 | 4 |  |
| 29212200 | Hexamethylenediamine and its salts | 6,5 | 4 |  |
| 29212900 | Acyclic polyamines and their derivatives; salts thereof (excl. ethylenediamine and hexamethylenediamine, and their salts) | 6 | 4 |  |
| 29213010 | Cyclohexylamine and cyclohexyldimethylamine, and their salts | 6,3 | 4 |  |
| 29213091 | Cyclohex-1,3-ylenediamine "1,3-diaminocyclohexane" | Free | 0 |  |
| 29213099 | Cyclanic, cyclenic or cycloterpenic mono- or polyamines, and their derivatives; salts thereof (excl. cyclohexylamine, cyclohexyldimethylamine and their salts, and cyclohex-1,3-ylenediamine "1,3-diaminocyclohexane") | 6,5 | 4 |  |
| 29214100 | Aniline and its salts (excl. inorganic or organic compounds of mercury) | 6,5 | 4 |  |
| 29214200 | Aniline derivatives and their salts | 6,5 | 4 |  |
| 29214300 | Toluidines and their derivatives; salts thereof | 6,5 | 4 |  |
| 29214400 | Diphenylamine and its derivatives; salts thereof | 6,5 | 4 |  |
| 29214500 | 1-Naphthylamine "alpha-naphthylamine", 2-naphthylamine "beta-naphthylamine" and their derivatives; salts thereof | 6,5 | 4 |  |
| 29214600 | Amfetamine "INN", benzfetamine "INN", dexamfetamine "INN", etilamfetamine "INN", fencamfamine "INN", lefetamine "INN", levamfetamine "INN", mefenorex "INN" and phentermine "INN", and salts thereof | Free | 0 |  |
| 29214900 | Aromatic monoamines and derivatives; salts thereof (excl. aniline, toluidines, diphenylamine, 1-naphthylamine "alpha-naphthylamine", 2-naphthylamine "beta-naphthylamine" and their derivatives, and salts thereof, and amfetamine "INN", benzfetamine "INN", dexamfetamine (inn), etilamfetamine (inn), fencamfamine (inn), lefetamine (inn), levamfetamine (inn), mefenorex (inn) and phentermine (inn), and salts thereof) | 6,5 | 4 |  |
| 29215111 | m-Phenylenediamine of a purity by weight of ≥ 99 % and containing ≤ 1 % by weight of water, ≤ 200 mg/kg of o‑phenylenediamine and ≤ 450 mg/kg of p‑phenylenediamine | Free | 0 |  |
| 29215119 | o-Phenylenediamine, m-phenylenediamine, p-phenylenediamine, diaminotoluenes, and their halogenated, sulphonated, nitrated and nitrosated derivatives; salts thereof (excl. m-phenylenediamine of a purity by weight of ≥ 99 % and containing ≤ 1 % by weight of water, ≤ 200 mg/kg of o-phenylenediamine and ≤ 450 mg/kg of p-phenylenediamine) | 6,5 | 4 |  |
| 29215190 | Derivatives of o-phenylenediamine, m-phenylenediamine, p-phenylenediamine or diaminotoluenes; salts thereof (excl. halogenated, sulphonated, nitrated and nitrosated derivatives, and salts thereof) | 6,5 | 4 |  |
| 29215950 | m-Phenylenebis(methylamine); 2,2'-dichloro-4,4'-methylenedianiline; 4,4'-bi-o-toluidine; 1,8-naphthylenediamine | Free | 0 |  |
| 29215990 | Aromatic polyamines and their derivatives; salts thereof (excl. o-phenylenediamine, m-phenylenediamine, p‑phenylenediamine or diaminotoluenes and their derivatives, and salts thereof, m-phenylenebis"methylamine", 2,2'-dichloro-4,4'-methylenedianiline, 4,4 bi-o-toluidine and 1,8-naphthylenediamine) | 6,5 | 4 |  |
| 29221100 | Monoethanolamine and its salts | 6,5 | 4 |  |
| 29221200 | Diethanolamine and its salts | 6,5 | 4 |  |
| 29221310 | Triethanolamine | 6,5 | 4 |  |
| 29221390 | Salts of triethanolamine | 6,5 | 4 |  |
| 29221400 | Dextropropoxyphene "INN" and its salts | Free | 0 |  |
| 29221910 | N-Ethyldiethanolamine | 6,5 | 4 |  |
| 29221920 | 2,2'-Methyliminodiethanol "N-methyldiethanolamine" | 6,5 | 4 |  |
| 29221930 | 2-(N,N-Diisopropylamino)ethanol | 6,5 | 4 |  |
| 29221985 | Amino-alcohols, their ethers and esters; salts thereof (other than those containing > one kind of oxygen function and excl. monoethanolamine, diethanolamine, triethanolamine, dextropropoxyphene "INN" and their salts, and N‑ethyldiethanolamine and 2,2'- methyliminodiethanol "n-methyldiethanolamine" and 2-(n,n-diisopropylamino)ethanol) | 6,5 | 4 |  |
| 29222100 | Aminohydroxynaphthalenesulphonic acids and their salts | 6,5 | 4 |  |
| 29222900 | Amino-naphthols and other amino-phenols, their ethers and esters; salts thereof (excl. those containing > one kind of oxygen function; aminohydroxynaphthalenesulphonic acids and their salts) | 6,5 | 4 |  |
| 29223100 | Amfepramone "INN", methadone "INN" and normethadone "INN", and salts thereof | Free | 0 |  |
| 29223900 | Amino-aldehydes, amino-ketones and amino-quinones; salts thereof (excl. those containing > one kind of oxygen function, and amfepramone "INN", methadone "INN" and normethadone "INN", and salts thereof) | 6,5 | 4 |  |
| 29224100 | Lysine and its esters; salts thereof | 6,3 | 4 |  |
| 29224200 | Glutamic acid and its salts | 6,5 | 4 |  |
| 29224300 | Anthranilic acid and its salts | 6,5 | 4 |  |
| 29224400 | Tilidine "INN" and its salts | Free | 0 |  |
| 29224920 | beta-Alanine | Free | 0 |  |
| 29224985 | Amino-acids and their esters; salts thereof (excl. those containing > one kind of oxygen function, lysine and its esters, and salts thereof, and glutamic acid, anthranilic acid, tilidine "INN" and their salts and beta-alanine) | 6,5 | 4 |  |
| 29225000 | Amino-alcohol-phenols, amino-acid-phenols and other amino-compounds with oxygen function (excl. amino‑alcohols, amino-naphthols and other amino-phenols, their ethers and esters and salts thereof, amino-aldehydes, amino-ketones and amino-quinones, and salts thereof, amino-acids and their esters and salts thereof) | 6,5 | 4 |  |
| 29231000 | Choline and its salts | 6,5 | 4 |  |
| 29232000 | Lecithins and other phosphoaminolipids, whether or not chemically defined | 5,7 | 4 |  |
| 29239000 | Quaternary ammonium salts and hydroxides (excl. choline and its salts) | 6,5 | 4 |  |
| 29241100 | Meprobamate "INN" | Free | 0 |  |
| 29241200 | Fluoroacetamide "ISO", monocrotophos "ISO" and phosphamidon "ISO" | 6,5 | 4 |  |
| 29241900 | Acyclic amides, incl. acyclic carbamates, and their derivatives, and salts thereof (excl. meprobamate [INN], fluoroacetamide [ISO], monocrotophos [ISO] and phosphamidon [ISO]) | 6,5 | 4 |  |
| 29242100 | Ureines and their derivatives; salts thereof | 6,5 | 4 |  |
| 29242300 | 2-Acetamidobenzoic acid "N-acetylanthranilic acid" and its salts | 6,5 | 4 |  |
| 29242400 | Ethinamate "INN" | Free | 0 |  |
| 29242910 | Lidocaine "INN" | Free | 0 |  |
| 29242998 | Cyclic amides, incl. cyclic carbamates, and their derivatives; salts thereof (excl. ureines and their derivatives, salts thereof, 2-acetamidobenzoic acid "N-acetylanthranilic acid" and its salts, and ethinamate "INN", lidocaine "INN" and paracetamol "INN" | 6,5 | 4 |  |
| 29251100 | Saccharin and its salts | 6,5 | 4 |  |
| 29251200 | Glutethimide "INN" | Free | 0 |  |
| 29251920 | 3,3',4,4',5,5',6,6'-Octabromo-N,N'-ethylenediphthalimide; N,N'-ethylenebis(4,5-dibromohexahydro-3,6-methanophthalimide) | Free | 0 |  |
| 29251995 | Imides and their derivatives; salts thereof (excl. saccharin, its salts, glutethimide "INN", 3,3',4,4',5,5',6,6'-octabromo-N,N'-ethylenediphthalimide, N,N'-ethylenebis[4,5-dibromohexahydro-3,6- methanophthalimide], and inorganic or organic compounds of mercury) | 6,5 | 4 |  |
| 29252100 | Chlordimeform "ISO" | 6,5 | 4 |  |
| 29252900 | Imines and their derivatives; salts thereof (excl. chlordimeform [ISO]) | 6,5 | 4 |  |
| 29261000 | Acrylonitrile | 6,5 | 4 |  |
| 29262000 | 1-Cyanoguanidine "dicyandiamide" | 6,5 | 4 |  |
| 29263000 | Fenproporex "INN" and its salts; methadone "INN"-intermediate "4-cyano-2-dimethylamino-4,4-diphenylbutane" | 6,5 | 4 |  |
| 29269020 | Isophthalonitrile | 6 | 4 |  |
| 29269095 | Nitrile-function compounds (excl. acrylonitrile, 1-cyanoguanidine "dicyandiamide", fenproporex "INN" and its salts, methadone "INN"-intermediate "4-cyano-2-dimethylamino-4,4-diphenylbutane" and isophthalonitrile) | 6,5 | 4 |  |
| 29270000 | Diazo-, azo- or azoxy-compounds | 6,5 | 4 |  |
| 29280010 | N,N-Bis"2-methoxyethyl"hydroxylamine | Free | 0 |  |
| 29280090 | Organic derivatives of hydrazine or of hydroxylamine (excl. N,N-bis"2-methoxyethyl"hydroxylamine) | 6,5 | 4 |  |
| 29291000 | Isocyanates | 6,5 | 7 |  |
| 29299000 | Compounds with nitrogen function (excl. amine-function compounds; oxygen-function amino-compounds; quaternary ammonium salts and hydroxides; lecithin and other phosphoaminolipids; carboxyamide-function compounds; amide-function compounds of carbonic acid; carboxyimide-function, imine-function or nitrile-function compounds; diazo-, azo- or azoxy-compounds; organic derivatives of hydrazine or of hydroxylamine and isocyanates) | 6,5 | 4 |  |
| 29302000 | Thiocarbamates and dithiocarbamates (excl. inorganic or organic compounds of mercury) | 6,5 | 4 |  |
| 29303000 | Thiuram mono-, di- or tetrasulphides | 6,5 | 4 |  |
| 29304010 | Methionine "INN" | Free | 0 |  |
| 29304090 | Methionine (excl. methionine "INN") | 6,5 | 4 |  |
| 29305000 | Captafol "ISO" and methamidophos "ISO" | 6,5 | 4 |  |
| 29309013 | Cysteine and cystine | 6,5 | 4 |  |
| 29309016 | Derivatives of cysteine or of cystine | 6,5 | 4 |  |
| 29309020 | Thiodiglycol "INN" "2,2'-thiodiethanol" | 6,5 | 4 |  |
| 29309030 | DL-2-hydroxy-4-"methylthio"butyric acid | Free | 0 |  |
| 29309040 | 2,2'-Thiodiethyl bis[3-"3,5-di-tert-butyl-4-hydroxyphenyl"propionate] | Free | 0 |  |
| 29309050 | Mixture of isomers consisting of 4-methyl-2,6-bis"methylthio"-m-phenylenediamine and 2-methyl-4,6-bis"methylthio"-m-phenylenediamine | Free | 0 |  |
| 29309060 | 2-(N,N-Diethylamino)ethanethiol | 6,5 | 4 |  |
| 29309099 | Organo-sulphur compounds (excl. thiocarbamates and dithiocarbamates, thiuram mono-, di- or tetrasulphides, methionine, captafol [ISO], methamidophos [ISO], cysteine or cystine and their derivatives, thiodiglycol [INN] [2,2-thiodiethanol], DL-2-hydroxy-4-"methylthio"butyric acid, 2,2'-thiodiethyl bis[3-"3,5-di-tert-butyl-4-hydroxyphenyl"propionate], a mixture of isomers consisting of 4-methyl-2,6-bis"methylthio"-m-phenylenediamine and 2-methyl-4,6-bis"methylthio"-m-phenylenediamine and 2-(n,n-diethylamino)ethanethiol) | 6,5 | 4 |  |
| 29311000 | Tetramethyl lead and tetraethyl lead | 6,5 | 4 |  |
| 29312000 | Tributyltin compounds | 6,5 | 4 |  |
| 29319010 | Dimethyl methylphosphonate | 6,5 | 4 |  |
| 29319020 | Methylphosphonoyl difluoride "methylphosphonic difluoride" | 6,5 | 4 |  |
| 29319030 | Methylphosphonoyl dichloride "methylphosphonic dichloride" | 6,5 | 4 |  |
| 29319040 | (5-Ethyl-2-methyl-2-oxido-1,3,2-dioxaphosphinan-5-yl)methyl methyl methylphosphonate; bis[(5-ethyl-2-methyl-2-oxido-1,3,2-dioxaphosphinan-5-yl)methyl]methylphosphonate; 2,4,6-tripropyl-1,3,5,2,4,6-trioxatriphosphinane 2,4,6-trioxide; dimethyl propylphosphanate ; diethyl ethylphosphonate; sodium 3-(trihydroxysilyl)propyl methylphosphonate; mixtures consisting mainly of methylphosphonic acid and (aminoiminomethyl)urea (in the ratio 50:50) | 6,5 | 4 |  |
| 29319090 | Separate chemically defined organo-inorganic compounds (excl. organo-sulphur compounds, tributyltin compounds, tetramethyl lead, tetraethyl lead, dimethyl methylphosphonate, methylphosphonoyl difluoride "methylphosphonic difluoride", methylphosphonoyl dichloride "methylphosphonic dichloride" and those of mercury and (5-ethyl-2-methyl-2-oxido-1,3,2-dioxaphosphinan-5-yl)methyl methyl methylphosphonate; bis[(5-ethyl-2-methyl-2-oxido-1,3,2-dioxaphosphinan-5-yl)methyl] methylphosphonate; 2,4,6-tripropyl-1,3,5,2,4,6-trioxatriphosphinane 2,4,6-trioxide; dimethyl propylphosphonate; diethyl ethylphosphonate; sodium 3-(trihydroxysilyl)propyl methylphosphonate; mixtures consisting mainly of methylphosphonic acid and (aminoiminomethyl)urea (in the ratio 50:50)) | 6,5 | 4 |  |
| 29321100 | Tetrahydrofuran | 6,5 | 4 |  |
| 29321200 | 2-Furaldehyde "furfuraldehyde" | 6,5 | 4 |  |
| 29321300 | Furfuryl alcohol and tetrahydrofurfuryl alcohol | 6,5 | 4 |  |
| 29321900 | Heterocyclic compounds with oxygen hetero-atom[s] only, containing an unfused furan ring, whether or not hydrogenated, in the structure (excl. tetrahydrofuran, 2‑furaldehyde "furfuraldehyde", furfuryl alcohol and tetrahydrofurfuryl alcohol) | 6,5 | 4 |  |
| 29322010 | Phenolphthalein; 1-Hydroxy-4-[1-(4-hydroxy-3-methoxycarbonyl-1-naphthyl)-3-oxo-1H,3H-benzo[de]isochromen-1-yl]-6-octadecyloxy-2-naphthoic acid; 3′-Chloro-6′-cyclohexylaminospiro[isobenzofuran-1(3H),9′-xanthen]-3-one; 6′-(N-Ethyl-p-toluidino)-2′-methylspiro[isobenzofuran-1(3h),9′-xanthen]-3-one; methyl-6-docosyloxy-1-hydroxy-4-[1-(4-hydroxy-3-methyl-1-phenanthryl)-3-oxo-1h,3h-naphtho[1,8-cd]pyran-1-yl]naphthalene-2-carboxylate | Free | 0 |  |
| 29322020 | gamma-Butyrolactone | 6,5 | 4 |  |
| 29322090 | Lactones (excl. gamma-Butyrolactone; Phenolphthalein; 1‑Hydroxy-4-[1-(4-hydroxy-3-methoxycarbonyl-1-naphthyl)-3-oxo-1H,3H-benzo[de]isochromen-1-yl]-6-octadecyloxy-2-naphthoic acid; 3′-Chloro-6′-cyclohexylaminospiro[isobenzofuran-1(3H),9′-xanthen]-3-one; 6-(n-ethyl-p-toluidino)-2′-methylspiro[isobenzofuran-1(3h),9′-xanthen]-3-one; methyl-6-docosyloxy-1-hydroxy-4-[1-(4-hydroxy-3-methyl-1-phenanthryl)-3-oxo-1h,3h-naphtho[1,8-cd]pyran-1-yl]naphthalene-2-carboxylate) | 6,5 | 4 |  |
| 29329100 | Isosafrole | 6,5 | 4 |  |
| 29329200 | 1-"1,3-Benzodioxol-5-yl"propan-2-one | 6,5 | 4 |  |
| 29329300 | Piperonal | 6,5 | 4 |  |
| 29329400 | Safrole | 6,5 | 4 |  |
| 29329500 | Tetrahydrocannabinols "all isomers" | 6,5 | 4 |  |
| 29329900 | Heterocyclic compounds with oxygen hetero-atom[s] only (excl. compounds containing unfused furan ring, whether or not hydrogenated, in the structure, and lactones, isosafrole, 1-[1,3-benzodioxol-5-yl]propan-2-one, piperonal, safrole, tetrahydrocannabinols (all isomers), and inorganic or organic compounds of mercury) | 6,5 | 4 |  |
| 29331110 | Propyphenazone | Free | 0 |  |
| 29331190 | Phenazone "antipyrin" and its derivatives (excl. propyphenazone "INN") | 6,5 | 4 |  |
| 29331910 | Phenylbutazone "INN" | Free | 0 |  |
| 29331990 | Heterocyclic compounds with nitrogen hetero-atom[s] only, containing an unfused pyrazole ring, whether or not hydrogenated, in the structure (excl. phenazone "antipyrin" and its derivatives and phenylbutazone "INN") | 6,5 | 4 |  |
| 29332100 | Hydantoin and its derivatives | 6,5 | 4 |  |
| 29332910 | Naphazoline hydrochloride "INNM" and naphazoline nitrate "INNM"; phentolamine "INN"; tolazoline hydrochloride "INNM" | Free | 0 |  |
| 29332990 | Heterocyclic compounds with nitrogen hetero-atom[s] only, containing an unfused imidazole ring, whether or not hydrogenated, in the structure (excl. hydantoin and its derivatives, naphazoline hydrochloride "INNM", naphazoline nitrate "INNM", phentolamine (onn) and tolazoline hydrochloride "innm") | 6,5 | 4 |  |
| 29333100 | Pyridine and its salts | 5,3 | 4 |  |
| 29333200 | Piperidine and its salts | 6,5 | 4 |  |
| 29333300 | Alfentanil "INN", anileridine "INN", bezitramide "INN", bromazepam "INN", difenoxin "INN", diphenoxylate "INN", dipipanone "INN", fentanyl "INN", ketobemidone "INN", methylphenidate "INN", pentazocine "INN", pethidine "INN", pethidine "INN" intermediate A, phencyclidine (inn) "pcp", phenoperidine (inn), pipradol (inn), piritramide (inn), propiram (inn) and trimeperidine (inn), and salts thereof | 6,5 | 4 |  |
| 29333910 | Iproniazid "INN"; ketobemidone hydrochloride "INNM"; pyrodostigmine bromide "INN" | Free | 0 |  |
| 29333920 | 2,3,5,6-Tetrachloropyridine | Free | 0 |  |
| 29333925 | 3,6-Dichloropyridine-2-carboxylic acid | Free | 0 |  |
| 29333935 | 2-Hydroxyethylammonium-3,6-dichloropyridine-2-carboxylate | Free | 0 |  |
| 29333940 | 2-Butoxyethyl"3,5,6-trichloro-2-pyridyloxy"acetate | Free | 0 |  |
| 29333945 | 3,5-Dichloro-2,4,6-trifluoropyridine | Free | 0 |  |
| 29333950 | Fluroxypyr "ISO" methyl ester | 4 | 0 |  |
| 29333955 | 4-Methylpyridine | Free | 0 |  |
| 29333999 | Heterocyclic compounds with nitrogen hetero-atom[s] only, containing an unfused pyridine ring, whether or not hydrogenated, in the structure (excl. pyridine, piperidine, alfentanil "INN", anileridine "INN", bezitramide "INN", bromazepam "INN", difenoxin "inn"», diphenoxylate (inn), dipipanone (inn), fentanyl (inn), ketobemidone (inn), methylphenidate (inn), pentazocine (inn), pethidine (inn), pethidine (inn) intermediate a, phencyclidine (inn) "pcp", phenoperidine (inn), pipradol (inn), piritramide (inn), propiram (inn), trimeperidine (inn), and their salts, and iproniazid (inn), ketobemidone hydrochloride "innm", pyridostigmine bromide (inn), 2,3,5,6-tetrachloropyridine, 3,6-dichloropyridine-2-carboxylic acid, 2‑hydroxyethylammonium-3,6-dichloropyridine-2-carboxylate, 2-butoxyethyl"3,5,6-trichloro-2-pyridyloxy"acetate, 3,5-dichloro-2,4,6-trifluoropyridine, fluroxypyr (iso) methyl ester, 4-methylpyridine, and inorganic or organic compounds of mercury) | 6,5 | 4 |  |
| 29334100 | Levorphanol "INN" and its salts | Free | 0 |  |
| 29334910 | Halogen derivatives of quinoline; quinolinecarboxylic acid derivatives | 5,5 | 4 |  |
| 29334930 | Dextromethorphan "INN" and its salts | Free | 0 |  |
| 29334990 | Heterocyclic compounds with nitrogen hetero-atom[s] only, containing in the structure a quinoline or isoquinoline ring-system, whether or not hydrogenated, but not further fused (excl. levorphanol "INN", dextromethorphan "INN", and their salts, halogen derivatives of quinoline, quinolinecarboxylic acid derivatives, and inorganic or organic compounds of mercury) | 6,5 | 4 |  |
| 29335200 | Malonylurea "barbituric acid" and its salts | 6,5 | 4 |  |
| 29335310 | Phenobarbital "INN", barbital "INN", and salts thereof | Free | 0 |  |
| 29335390 | Allobarbital "INN", amobarbital "INN", butalbital "INN", butobarbital "INN", cyclobarbital "INN", methylphenobarbital "INN", pentobarbital "INN", secbutabarbital "INN", secobarbital "INN" and vinylbital "INN", and salts thereof | 6,5 | 4 |  |
| 29335400 | Derivatives of malonylurea "barbituric acid" and salts thereof (excl. salts of malonylurea) | 6,5 | 4 |  |
| 29335500 | Loprazolam "INN", mecloqualone "INN", methaqualone "INN" and zipeprol "INN", and salts thereof | Free | 0 |  |
| 29335910 | Diazinon "ISO" | Free | 0 |  |
| 29335920 | 1,4-Diazabicyclo[2.2.2]octane "triethylenediamine" | Free | 0 |  |
| 29335995 | Heterocyclic compounds with nitrogen hetero-atom"s" only, containing a pyrimidine ring, whether or not hydrogenated, or piperazine ring in the structure (excl. malonylurea "barbituric acid" and its derivatives, allobarbital "INN", amobarbital "INN", barbital (inn), butalbital (inn), butobarbital (inn), cyclobarbital (inn), methylphenobarbital (inn), pentobarbital (inn), phenobarbital (inn), secbutabarbital (inn), secobarbital (inn), vinylbital (inn), loprazolam (inn), mecloqualone (inn), methaqualone (inn) and zipeprol (inn), and salts thereof, and diazinon (iso) and 1,4‑diazabicyclo[2.2.2]octane "triethylenediamine") | 6,5 | 4 |  |
| 29336100 | Melamine | 6,5 | 4 |  |
| 29336910 | Atrazine "ISO"; propazine "ISO"; simazine "ISO"; hexahydro-1,3,5-trinitro-1,3,5-triazine "hexogen, trimethylenetrinitramine" | 5,5 | 4 |  |
| 29336940 | Methenamine (INN) (hexamethylenetetramine); 2,6-Di-tert-butyl-4-[4,6-bis(octylthio)-1,3,5-triazine-2-ylamino]phenol | Free | 0 |  |
| 29336980 | Heterocyclic compounds with nitrogen hetero-atom[s] only, containing an unfused triazine ring, whether or not hydrogenated, in the structure (excl. melamine, atrazine "ISO", propazine "ISO", simazine "ISO", hexahydro-1,3,5-trinitro-1,3,5-triazine "hexogen, trimethylenetrinitramine", methenamine [inn] "hexamethylenetetramine" and 2,6-di-tert-butyl-4-[4,6-bis"octylthio"-1,3,5-triazine-2-ylamino]phenol) | 6,5 | 4 |  |
| 29337100 | 6-Hexanelactam "epsilon-caprolactam" | 6,5 | 4 |  |
| 29337200 | Clobazam "INN" and methyprylon "INN" | Free | 0 |  |
| 29337900 | Lactams (excl. 6-hexanelactam "epsilon-caprolactam", clobazam "INN", methyprylon "INN", and inorganic or organic compounds of mercury) | 6,5 | 4 |  |
| 29339110 | Chlorodiazepoxide "INN" | Free | 0 |  |
| 29339190 | Alprazolam "INN", camazepam "INN", clonazepam "INN", clorazepate, delorazepam "INN", diazepam "INN", estazolam "INN", ethyl loflazepate "INN", fludiazepam "INN", flunitrazepam "INN", flurazepam "INN", halazepam "INN", lorazepam "INN", lormetazepam "INN", mazindol (inn), medazepam (inn), midazolam (inn), nimetazepam (inn), nitrazepam (inn), nordazepam (inn), oxazepam (inn), pinazepam (inn), prazepam (inn), pyrovalerone (inn), temazepam (inn), tetrazepam (inn) and triazolam (inn), salts thereof, and salts of chlordiazepoxide (inn) | 6,5 | 4 |  |
| 29339920 | Indole, 3-methylindole "skatole", 6-allyl-6,7-dihydro-5H-dibenz"c,e"azepine "azapetine", phenindamine "INN" and their salts; imipramine hydrochloride "INNM" | 5,5 | 4 |  |
| 29339950 | 2,4-Di-tert-butyl-6-"5-chlorobenzotriazol-2-yl"phenol | Free | 0 |  |
| 29339980 | Heterocyclic compounds with nitrogen hetero-atom[s] only (excl. those containing an unfused pyrazole, imidazole, pyridine or triazine ring, whether or not hydrogenated, a quinoline or isoquinoline ring-system, not further fused, whether or not hydrogenate, or piperazine ring in the structure, lactams, alprazolam (inn), camazepam (inn), chlordiazepoxide (inn), clonazepam (inn), clorazepate, delorazepam (inn), diazepam (inn), estazolam (inn), ethyl loflazepate (inn), fludiazepam (inn), flunitrazepam (inn), flurazepam (inn), halazepam (inn), lorazepam (inn), lormetazepam (inn), mazindol (inn), medazepam (inn), midazolam (inn), nimetazepam (inn), nitrazepam (inn), nordazepam (inn), oxazepam (inn), pinazepam (inn), prazepam (inn), pyrovalerone (inn), temazepam (inn), tetrazepam (inn), triazolam (inn), salts thereof, indole, 3-methylindole "skatole", 6-allyl-6,7-dihydro-5h-dibenz"c,e"azepine "azapetine", phenindamine (inn) and their salts, imipramine hydrochloride "innm", 2,4-di-tert-butyl-6-"5-chlorobenzotriazol-2-yl"phenol) | 6,5 | 4 |  |
| 29341000 | Heterocyclic compounds containing an unfused thiazole ring, whether or not hydrogenated, in the structure | 6,5 | 4 |  |
| 29342020 | Di"benzothiazol-2-yl"disulphide; benzothiazol-2-thiol "mercaptobenzothiazole" and its salts | 6,5 | 4 |  |
| 29342080 | Heterocyclic compounds containing in the structure a benzothiazole ring-system, whether or not hydrogenated, but not further fused (excl. di"benzothiazol-2-yl"disulphide; benzothiazole-2-thiol "mercaptobenzothiazole" and its salts, and inorganic or organic compounds of mercury) | 6,5 | 4 |  |
| 29343010 | Thiethylperazine "INN"; thioridazine "INN" and its salts | Free | 0 |  |
| 29343090 | Heterocyclic compounds containing in the structure a phenothiazine ring-system, whether or not hydrogenated, but not further fused (excl. thiethylperazine "INN", and thioridazine "INN" and its salts) | 6,5 | 4 |  |
| 29349100 | Aminorex "INN", brotizolam "INN", clotiazepam "INN", cloxazolam "INN", dextromoramide "INN", haloxazolam "INN", ketazolam "INN", mesocarb "INN", oxazolam "INN", pemoline "INN", phendimetrazine "INN", phenmetrazine "INN" and sufentanil "INN", and salts the | Free | 0 |  |
| 29349960 | Chlorprothixene (INN); thenalidine (INN) and its tartrates and maleates; furazolidone (INN); 7-aminocephalosporanic acid; salts and esters of (6R,7R)-3-acetoxymethyl-7-[(R)-2-formyloxy-2-phenylacetamido]-8- oxo-5-thia-1-azabicyclo[4.2.0]oct-2-ene-2-carboxylic acid; 1-[2-(1,3-dioxan-2-yl)ethyl]-2-methylpyridinium bromide | Free | 0 |  |
| 29349990 | Nucleic acids and their salts, whether or not chemically defined; heterocyclic compounds (excl. those with oxygen or nitrogen hetero-atom"s" only, compounds containing in the structure an unfused thiazole ring or a benzothiazole or phenothiazine ring-system or further fused, aminorex (inn), brotizolam (inn), clotiazepam (inn), cloxazolam (inn), dextromoramide (inn), haloxazolam (inn), ketazolam (inn), mesocarb (inn), oxazolam (inn), pemoline (inn), phendimetrazine (inn), phenmetrazine (inn), sufentanil (inn), salts thereof, chlorpothixene (inn), thenalidine (inn) and its tartrates and maleates, furazolidone (inn), 7-aminocephalosporanic acid, salts and esters of "6r, 7r"-3-acetoxymethyl-7-["r"-2-formyloxy-2-phenylacetamido]-8-oxo-5-thia-1-azabicyclo[4.2.0]oct-2-ene-2-carboxylic acid, 1-[2-"1,3-dioxan-2-yl"ethyl]-2-methylpyridinium bromide, and inorganic or organic compounds of mercury) | 6,5 | 4 |  |
| 29350030 | 3-{1-[7-(Hexadecylsulphonylamino)-1H-indole-3-yl]-3-oxo-1H,3H-naphtho[1,8-cd]pyran-1-yl}-N,N-dimethyl-1H-indole-7-sulphonamide; metosulam (ISO) | Free | 0 |  |
| 29350090 | Sulphonamides (excl. 3-{1-[7-"hexadecylsulphonylamino"-1H-indole-3-yl]-3-oxo-1H, 3H-naphtho[1,8-cd]pyran-1-yl}-N,N-dimethyl-1H-indole-7-sulphonamide and metosulam "ISO") | 6,5 | 4 |  |
| 29362100 | Vitamins A and their derivatives, used primarily as vitamins | Free | 0 |  |
| 29362200 | Vitamin B1 and its derivatives, used primarily as vitamins | Free | 0 |  |
| 29362300 | Vitamin B2 and its derivatives, used primarily as vitamins | Free | 0 |  |
| 29362400 | D-Pantothenic or DL-pantothenic acid "Vitamin B3 or B5" and their derivatives, used primarily as vitamins | Free | 0 |  |
| 29362500 | Vitamin B6 and its derivatives, used primarily as vitamins | Free | 0 |  |
| 29362600 | Vitamin B12 and its derivatives, used primarily as vitamins | Free | 0 |  |
| 29362700 | Vitamin C and its derivatives, used primarily as vitamins | Free | 0 |  |
| 29362800 | Vitamin E and its derivatives, used primarily as vitamins | Free | 0 |  |
| 29362900 | Vitamins and their derivatives, used primarily as vitamins, unmixed (excl. vitamins A, B1, B2, B3, B5, B6, B12, C, E and their derivatives) | Free | 0 |  |
| 29369000 | Provitamins and mixtures of vitamins, of provitamins or of concentrates, whether or not in any solvent, and natural concentrates | Free | 0 |  |
| 29371100 | Somatropin, its derivatives and structural analogues, used primarily as hormones | Free | 0 |  |
| 29371200 | Insulin and its salts, used primarily as hormones | Free | 0 |  |
| 29371900 | Polypeptide hormones, protein hormones and glycoprotein hormones, their derivatives and structural analogues, used primarily as hormones (excl. somatropin, its derivatives and structural analogues, and insulin and its salts) | Free | 0 |  |
| 29372100 | Cortisone, hydrocortisone, prednisone "dehydrocortisone" and prednisolone "dehydrohydrocortisone" | Free | 0 |  |
| 29372200 | Halogenated derivatives of corticosteroidal hormones | Free | 0 |  |
| 29372300 | Oestrogens and progestogens | Free | 0 |  |
| 29372900 | Steroidal hormones, their derivatives and structural analogues, used primarily as hormones (excl. cortisone, hydrocortisone, prednisone "dehydrocortisone", prednisolone "dehydrohydrocortisone", halogenated derivatives of corticosteroidal hormones, oestrogens and progestogens) | Free | 0 |  |
| 29375000 | Prostaglandins, thromboxanes and leukotrienes, their derivatives and structural analogues, used primarily as hormones | Free | 0 |  |
| 29379000 | Hormones, natural or reproduced by synthesis; derivatives and structural analogues thereof, used primarily as hormones (excl. polypeptide hormones, protein hormones, glycoprotein hormones, steroidal hormones, catecholamine hormones, prostaglandins, thromboxanes and leukotrienes, their derivatives and structural analogues, and amino-acid derivatives, and products of 3002 10) | Free | 0 |  |
| 29381000 | Rutoside "rutin" and its derivatives | 6,5 | 4 |  |
| 29389010 | Digitalis glycosides | 6 | 4 |  |
| 29389030 | Glycyrrhizic acid and glycyrrhizates | 5,7 | 4 |  |
| 29389090 | Glycosides, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives (excl. rutoside "rutin" and its derivatives, digitalis glycosides, glycyrrhizic acid and glycyrrhizates) | 6,5 | 4 |  |
| 29391100 | Concentrates of poppy straw; buprenorphine "INN", codeine, dihydrocodeine "INN", ethylmorphine, etorphine "INN", heroin, hydrocodone "INN", hydromorphone "INN", morphine, nicomorphine "INN", oxycodone "INN", oxymorphone "INN", pholcodine "INN", thebacon "INN" and thebaine; salts thereof | Free | 0 |  |
| 29391900 | Alkaloids of opium and their derivatives, and salts thereof (excl. concentrates of poppy straw; buprenorphine "INN", codeine, dihydrocodeine "INN", ethylmorphine, etorphine "INN", heroin, hydrocodone "INN", hydromorphone "INN", morphine, nicomorphine "INN » , oxycodone (inn), oxymorphone (inn), pholcodine (inn), thebacon (inn) and thebaine, and salts thereof) | Free | 0 |  |
| 29392000 | Alkaloids of cinchona and their derivatives; salts thereof | Free | 0 |  |
| 29393000 | Caffeine and its salts | Free | 0 |  |
| 29394100 | Ephedrine and its salts | Free | 0 |  |
| 29394200 | Pseudoephedrine "INN" and its salts | Free | 0 |  |
| 29394300 | Cathine "INN" and its salts | Free | 0 |  |
| 29394400 | Norephedrine and its salts | Free | 0 |  |
| 29394900 | Ephedrines and their salts (excl. ephedrine, pseudoephedrine "INN", cathine "INN", norephedrine, and their salts) | Free | 0 |  |
| 29395100 | Fenetylline "INN" and its salts | Free | 0 |  |
| 29395900 | Theophylline and aminophylline "theophylline-ethylenediamine" and their derivatives, and salts thereof (excl. fenetylline "INN" and its salts) | Free | 0 |  |
| 29396100 | Ergometrine "INN" and its salts | Free | 0 |  |
| 29396200 | Ergotamine "INN" and its salts | Free | 0 |  |
| 29396300 | Lysergic acid and its salts | Free | 0 |  |
| 29396900 | Alkaloids of rye ergot and their derivatives; salts thereof (excl. lysergic acid, ergotamine and ergometrine, and their salts) | Free | 0 |  |
| 29399100 | Cocaine, ecgonine, levometamfetamine, metamfetamine "INN", metamfetamine racemate, and salts, esters and other derivatives thereof | Free | 0 |  |
| 29399900 | Vegetable alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives (excl. alkaloids of opium, alkaloids of cinchons, theophylline, aminophylline "theophylline-ethylenediamine" alkaloids of rye ergot and their salts and derivatives, cocaine, ecgonine, levometamfetamine, metamfetamine (inn), metamfetamine racemate, and salts, esters and other derivatives thereof caffeine and ephedrines, and their salts) | Free | 0 |  |
| 29400000 | Sugars, chemically pure (excl. sucrose, lactose, maltose, glucose and fructose); sugar ethers, sugar acetals and sugar esters, and their salts (excl. natural or reproduced by synthesis, provitamins, vitamins, hormones, glycosides, vegetable alkaloids and their salts, ethers, esters and other derivatives) | 6,5 | 4 |  |
| 29411000 | Penicillins and their derivatives with a penicillanic acid structure; salts thereof | Free | 0 |  |
| 29412030 | Dihydrostreptomycin, its salts, esters and hydrates | 5,3 | 4 |  |
| 29412080 | Streptomycins and their derivatives; salts thereof (excl. dihydrostreptomycin and its salts, esters and hydrates) | Free | 0 |  |
| 29413000 | Tetracyclines and their derivatives; salts thereof | Free | 0 |  |
| 29414000 | Chloramphenicol and its derivatives; salts thereof | Free | 0 |  |
| 29415000 | Erythromycin and its derivatives; salts thereof | Free | 0 |  |
| 29419000 | Antibiotics (excl. penicillins and their derivatives with a penicillanic acid structure, salts thereof, streptomycins, tetracyclines, chloramphenicol and erythromycin, their derivatives and salts thereof) | Free | 0 |  |
| 29420000 | Separate chemically defined organic compounds, n.e.s. | 6,5 | 4 |  |
| 30012010 | Extracts of glands or other organs or of their secretions, of human origin, for organo-therapeutic uses | Free | 0 |  |
| 30012090 | Extracts of glands or other organs or of their secretions, of animals, for organo-therapeutic uses | Free | 0 |  |
| 30019020 | Dried glands and other organs for organo-therapeutic uses, whether or not powdered, and other substances of human origin prepared for therapeutic or prophylactic uses, n.e.s. | Free | 0 |  |
| 30019091 | Heparin and its salts | Free | 0 |  |
| 30019098 | Dried glands and other organs for organo-therapeutic uses, whether or not powdered, and other substances of animal origin prepared for therapeutic or prophylactic uses, n.e.s. (excl. heparin and its salts) | Free | 0 |  |
| 30021010 | Antisera | Free | 0 |  |
| 30021091 | Haemoglobin, blood globulins and serum globulins | Free | 0 |  |
| 30021098 | Blood fractions and immunological products, whether or not modified or obtained by means of biotechnological processes (excl. antisera, haemoglobin, blood globulins and serum globulins) | Free | 0 |  |
| 30022000 | Vaccines for human medicine | Free | 0 |  |
| 30023000 | Vaccines for veterinary medicine | Free | 0 |  |
| 30029010 | Human blood | Free | 0 |  |
| 30029030 | Animal blood prepared for therapeutic, prophylactic or diagnostic uses | Free | 0 |  |
| 30029050 | Cultures of micro-organisms (excl. yeasts) | Free | 0 |  |
| 30029090 | Toxins and similar products, e.g. plasmodia (excl. vaccines and cultures of micro-organisms) | Free | 0 |  |
| 30031000 | Medicaments containing penicillins or derivatives thereof with a penicillanic acid structure, or streptomycins or derivatives thereof, not in measured doses or put up for retail sale | Free | 0 |  |
| 30032000 | Medicaments containing antibiotics, not in measured doses or put up for retail sale (excl. medicaments containing penicillins or derivatives thereof with a penicillanic acid structure, or streptomycins or derivatives thereof) | Free | 0 |  |
| 30033100 | Medicaments containing insulin, not in measured doses or put up for retail sale | Free | 0 |  |
| 30033900 | Medicaments containing hormones or steroids used as hormones, not containing antibiotics, not in measured doses or put up for retail sale (excl. those containing insulin) | Free | 0 |  |
| 30034020 | Medicaments containing ephedrine or its salts, not containing hormones, steroids used as hormones or antibiotics, not in measured doses or put up for retail sale | Free | 0 |  |
| 30034030 | Medicaments containing pseudoephedrine (INN) or its salts, not containing hormones, steroids used as hormones or antibiotics, not in measured doses or put up for retail sale | Free | 0 |  |
| 30034040 | Medicaments containing norephedrine or its salts, not containing hormones, steroids used as hormones or antibiotics, not in measured doses or put up for retail sale | Free | 0 |  |
| 30034080 | Medicaments containing alkaloids or derivatives thereof, not containing hormones, steroids used as hormones or antibiotics, not in measured doses or put up for retail sale (excl. containing ephedrine, pseudoephedrine "INN", norephedrine or their salts) | Free | 0 |  |
| 30039000 | Medicaments consisting of two or more constituents mixed together for therapeutic or prophylactic uses, not in measured doses or put up for retail sale (excl. antibiotics containing hormones or steroids used as hormones, but not containing antibiotics, alkaloids or derivatives thereof, hormones or antibiotics or goods of heading 3002, 3005 or 3006) | Free | 0 |  |
| 30041000 | Medicaments containing penicillins or derivatives thereof with a penicillanic acid structure, or streptomycins or derivatives thereof, put up in measured doses "incl. those in the form of transdermal administration" or in forms or packings for retail sale | Free | 0 |  |
| 30042000 | Medicaments containing antibiotics, put up in measured doses "incl. those in the form of transdermal administration" or in forms or packings for retail sale (excl. medicaments containing penicillins or derivatives thereof with a penicillanic structure, or streptomycines or derivatives thereof) | Free | 0 |  |
| 30043100 | Medicaments containing insulin but not antibiotics, put up in measured doses "incl. those in the form of transdermal administration" or in forms or packings for retail sale | Free | 0 |  |
| 30043200 | Medicaments containing corticosteroid hormones, their derivatives or structural analogues but not antibiotics, put up in measured doses "incl. those in the form of transdermal administration" or in forms or packings for retail sale | Free | 0 |  |
| 30043900 | Medicaments containing hormones or steroids used as hormones but not antibiotics, put up in measured doses "incl. those in the form of transdermal administration" or in forms or packings for retail sale (excl. medicaments containing insulin or corticosteroid hormones, their derivatives or structural analogues) | Free | 0 |  |
| 30044020 | Medicaments containing ephedrine or its salts, not containing hormones, steroids used as hormones or antibiotics, put up in measured doses "incl. those in the form of transdermal administration" or in forms or packings for retail sale | Free | 0 |  |
| 30044030 | Medicaments containing pseudoephedrine (INN) or its salts, not containing hormones, steroids used as hormones or antibiotics, put up in measured doses "incl. those in the form of transdermal administration" or in forms or packings for retail sale | Free | 0 |  |
| 30044040 | Medicaments containing norephedrine or its salts, not containing hormones, steroids used as hormones or antibiotics, put up in measured doses "incl. those in the form of transdermal administration" or in forms or packings for retail sale | Free | 0 |  |
| 30044080 | Medicaments containing alkaloids or derivatives thereof, not containing hormones, steroids used as hormones or antibiotics, put up in measured doses "incl. those in the form of transdermal administration" or in forms or packings for retail sale (excl. containing ephedrine, pseudoephedrine (inn), norephedrine or their salts) | Free | 0 |  |
| 30045000 | Medicaments containing provitamins, vitamins, incl. natural concentrates and derivatives thereof used primarily as vitamins, put up in measured doses "incl. those in the form of transdermal administration" or in forms or packings for retail sale | Free | 0 |  |
| 30049000 | Medicaments consisting of mixed or unmixed products for therapeutic or prophylactic purposes, put up in measured doses "incl. those in the form of transdermal administration" or in forms or packings for retail sale (excl. medicaments containing antibiotic, medicaments containing hormones or steroids used as hormones, but not containing antibiotics, medicaments containing alkaloids or derivatives thereof but not containing hormones or antibiotics and medicaments containing provitamins, vitamins or derivatives thereof used as vitamins) | Free | 0 |  |
| 30051000 | Adhesive dressings and other articles having an adhesive layer, impregnated or covered with pharmaceutical substances or put up for retail sale for medical, surgical, dental or veterinary purposes | Free | 0 |  |
| 30059010 | Wadding and articles of wadding, impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes | Free | 0 |  |
| 30059031 | Gauze and articles of gauze, impregnated or covered with pharmaceutical substances or put up for retail sale for medical, surgical, dental or veterinary purposes | Free | 0 |  |
| 30059050 | Bandages and similar articles of textile materials, impregnated or covered with pharmaceutical substances or put up for retail sale for medical, surgical, dental or veterinary purposes (excl. wadding, gauze and articles thereof, adhesive dressings and other articles having an adhesive layer) | Free | 0 |  |
| 30059099 | Bandages and similar articles impregnated or covered with pharmaceutical substances or put up for retail sale for medical, surgical, dental or veterinary purposes (excl. those of textile materials, adhesive dressings and other articles having an adhesive layer) | Free | 0 |  |
| 30061010 | Sterile surgical catgut | Free | 0 |  |
| 30061030 | Sterile surgical or dental adhesion barriers, whether or not absorbable | 6,5 | 0 |  |
| 30061090 | Sterile suture materials, incl. sterile absorbable surgical or dental yarns (excl. catgut); sterile tissue adhesives for surgical wound closure; sterile laminaria and sterile laminaria tents; sterile absorbable surgical or dental haemostatics | Free | 0 |  |
| 30062000 | Reagents for determining blood groups or blood factors | Free | 0 |  |
| 30063000 | Opacifying preparations for x-ray examinations; diagnostic reagents for administration to patients | Free | 0 |  |
| 30064000 | Dental cements and other dental fillings; bone reconstruction cements | Free | 0 |  |
| 30065000 | First-aid boxes and kits | Free | 0 |  |
| 30066000 | Chemical contraceptive preparations based on hormones, prostaglandins, thromboxanes, leukotrienes, derivatives and structural analogues thereof or on spermicides | Free | 0 |  |
| 30067000 | Gel preparations designed to be used in human or veterinary medicine as a lubricant for parts of the body for surgical operations or physical examinations or as a coupling agent between the body and medical instruments | 6,5 | 0 |  |
| 30069100 | Appliances identifiable for ostomy use | 6,5 | 0 |  |
| 30069200 | Waste pharmaceuticals | Free | 0 |  |
| 31010000 | Animal or vegetable fertilisers, whether or not mixed together or chemically treated; fertilisers produced by the mixing or chemical treatment of animal or vegetable products (excl. those in pellet or similar forms, or in packages with a gross weight of ≤ 10 kg) | Free | 0 |  |
| 31021010 | Urea, whether or not in aqueous solution, containing > 45 % nitrogen in relation to the weight of the dry product (excl. that in pellet or similar forms, or in packages with a gross weight of ≤ 10 kg) | 6,5 | 4 |  |
| 31021090 | Urea, whether or not in aqueous solution, containing ≤ 45 % by weight of nitrogen on the dry anhydrous product (excl. goods of this Chapter in tablets or similar forms or in packages of a gross weight of ≤ 10 kg) | 6,5 | 4 |  |
| 31022100 | Ammonium sulphate (excl. that in pellet or similar forms, or in packages with a gross weight of ≤ 10 kg) | 6,5 | 4 |  |
| 31022900 | Double salts and mixtures of ammonium sulphate and ammonium nitrate (excl. goods of this Chapter in tablets or similar forms or in packages of a gross weight of ≤ 10 kg) | 6,5 | 4 |  |
| 31023010 | Ammonium nitrate in aqueous solution (excl. that in packages with a gross weight of ≤ 10 kg) | 6,5 | 4 |  |
| 31023090 | Ammonium nitrate (excl. that in aqueous solution, in pellet or similar forms, or in packages with a gross weight of ≤ 10 kg) | 6,5 | 4 |  |
| 31024010 | Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances, for use as fertilisers, containing ≤ 28 % nitrogen by weight (excl. those in pellet or similar forms, or in packages with a gross weight of ≤ 10 kg) | 6,5 | 4 |  |
| 31024090 | Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances, for use as fertilisers, containing > 28 % nitrogen by weight (excl. those in pellet or similar forms, or in packages with a gross weight of ≤ 10 kg) | 6,5 | 4 |  |
| 31025010 | Natural sodium nitrate (excl. that in pellet or similar forms, or in packages with a gross weight of ≤ 10 kg) | Free | 0 |  |
| 31025090 | Sodium nitrate (excl. natural sodium nitrate and sodium nitrate in pellet or similar forms, or in packages with a gross weight of ≤ 10 kg) | 6,5 | 4 |  |
| 31026000 | Double salts and mixtures of calcium nitrate and ammonium nitrate (excl. those in pellet or similar forms, or in packages with a gross weight of ≤ 10 kg) | 6,5 | 4 |  |
| 31028000 | Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution (excl. those in packages with a gross weight of ≤ 10 kg) | 6,5 | 4 |  |
| 31029000 | Mineral or chemical nitrogen fertilisers (excl. urea; ammonium sulphate; ammonium nitrate; sodium nitrate; double salts and mixtures of ammonium nitrate with ammonium sulphate or calcium; mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution; mixtures of ammonium nitrate and calcium carbonate or other non-fertilising inorganic elements; in tablets or similar in packages ≤ 10 kg) | 6,5 | 4 |  |
| 31031010 | Superphosphates containing > 35 by weight of diphosphorus pentoxide (excl. such products in tablets or similar forms, or in packages with a gross weight of ≤ 10 kg) | 4,8 | 4 |  |
| 31031090 | Superphosphates (excl. such products containing > 35 by weight of diphosphorus pentoxide, or in tablets or similar forms, or in packages with a gross weight of ≤ 10 kg) | 4,8 | 4 |  |
| 31039000 | Mineral or chemical phosphatic fertilisers (excl. superphosphates, those in pellet or similar forms, or in packages with a gross weight of ≤ 10 kg) | Free | 0 |  |
| 31042010 | Potassium chloride containing ≤ 40 % potassium monoxide in relation to the weight of the dry product (excl. that in tablets or similar forms, or in packages with a gross weight of ≤ 10 kg) | Free | 0 |  |
| 31042050 | Potassium chloride containing > 40 % but ≤ 62 % potassium monoxide in relation to the weight of the dry product (excl. that in tablets or similar forms, or in packages with a gross weight of ≤ 10 kg) | Free | 0 |  |
| 31042090 | Potassium chloride containing > 62 % potassium monoxide in relation to the weight of the dry product (excl. that in tablets or similar forms, or in packages with a gross weight of ≤ 10 kg) | Free | 0 |  |
| 31043000 | Potassium sulphate (excl. that in tablets or similar forms, or in packages with a gross weight of ≤ 10 kg) | Free | 0 |  |
| 31049000 | Carnallite, sylvite and other crude natural potassium salts, potassium magnesium sulphate and mixtures of potassic fertilisers, e.g. mixtures of potassium chloride and potassium sulphate (excl. those in tablets or similar forms, or in packages with a gross weight of ≤ 10 kg) | Free | 0 |  |
| 31051000 | Mineral or chemical fertilisers of animal or vegetable origin, in tablets or similar forms, or in packages with a gross weight of ≤ 10 kg | 6,5 | 4 |  |
| 31052010 | Mineral or chemical fertilisers containing phosphorus and potassium, with a nitrogen content > 10 % by weight on the dry anhydrous product (excl. those in tablets or similar forms, or in packages with a gross weight of ≤ 10 kg) | 6,5 | 4 |  |
| 31052090 | Mineral or chemical fertilisers containing nitrogen, phosphorus and potassium, with a nitrogen content ≤ 10 % by weight on the dry anhydrous product (excl. those in tablets or similar forms, or in packages with a gross weight of ≤ 10 kg) | 6,5 | 4 |  |
| 31053000 | Diammonium hydrogenorthophosphate "diammonium phosphate" (excl. that in tablets or similar forms, or in packages with a gross weight of ≤ 10 kg) | 6,5 | 4 |  |
| 31054000 | Ammonium dihydrogenorthophosphate "monoammonium phosphate", whether or not mixed with diammonium hydrogenorthophosphate "diammonium phosphate" (excl. that in tablets or similar forms, or in packages with a gross weight of ≤ 10 kg) | 6,5 | 4 |  |
| 31055100 | Mineral or chemical fertilisers containing nitrates and phosphates (excl. ammonium dihydrogenorthophosphate "Monoammonium phosphate", diammonium hydrogenorthophosphate "Diammonium phosphate", and those in tablets or similar forms, or in packages with a gross weight of ≤ 10 kg) | 6,5 | 4 |  |
| 31055900 | Mineral or chemical fertilisers containing the two fertilising elements nitrogen (excl. nitrate) and phosphorus but not nitrates (excl. ammonium dihydrogenorthophosphate "monoammonium phosphate", diammonium hydrogenorthophosphate "diammonium phosphate" in tablets or similar forms, or in packages with a gross weight of ≤ 10 kg) | 6,5 | 4 |  |
| 31056000 | Mineral or chemical fertilisers containing the two fertilising elements phosphorus and potassium (excl. those in tablets or similar forms, or in packages with a gross weight of ≤ 10 kg) | 3,2 | 0 |  |
| 31059010 | Natural potassium sodium nitrate consisting of natural mixtures of sodium nitrate and potassium nitrate, containing ≤ 44 % potassium nitrate and ≤ 16,3 % nitrogen in relation to the weight of the dry product (excl. those in tablets or similar forms, or in packages with a gross weight of ≤ 10 kg) | Free | 0 |  |
| 31059091 | Mineral or chemical fertilisers containing the two fertilising elements nitrogen and potassium, or one principal fertilising substance only, incl. mixtures of animal or vegetable fertilisers with chemical or mineral fertilisers, containing > 10 % nitrogen | 6,5 | 4 |  |
| 31059099 | Mineral or chemical fertilisers containing the two fertilising elements nitrogen and potassium, or one main fertilising element, incl. mixtures of animal or vegetable fertilisers with chemical or mineral fertilisers, not containing nitrogen or with a nitrogen content ≤ 10 % | 3,2 | 0 |  |
| 32011000 | Quebracho extract | Free | 0 |  |
| 32012000 | Wattle extract | 6,5 | 4 |  |
| 32019020 | Sumach, valonea, oak or chestnut extract | 5,8 | 4 |  |
| 32019090 | Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other derivatives (excl. quebracho extract, wattle extract, oak extract, chestnut extract, sumach extract and valonia extract) | 5,3 | 4 |  |
| 32021000 | Synthetic organic tanning substances | 5,3 | 4 |  |
| 32029000 | Inorganic tanning substances; tanning preparations, whether or not containing natural tanning substances; enzymatic preparations for pre-tanning | 5,3 | 4 |  |
| 32030010 | Dyes of vegetable origin, incl. dye extracts, whether or not chemically defined; preparations based on dyes of vegetable origin of a kind used to dye fabrics or produce colorant preparations (excl. preparations of heading 3207, 3208, 3209, 3210, 3213 and 3215) | Free | 0 |  |
| 32030090 | Dyes of animal origin, incl. dye extracts but excl. animal black, whether or not chemically defined; preparations based on dyes of animal origin of a kind used to dye fabrics or produce colorant preparations (excl. preparations of heading 3207, 3208, 3209, 3210, 3213 and 3215) | 2,5 | 0 |  |
| 32041100 | Synthetic organic disperse dyes; preparations based on synthetic organic disperse dyes of a kind used to dye fabrics or produce colorant preparations (excl. preparations of heading 3207, 3208, 3209, 3210, 3213 and 3215) | 6,5 | 4 |  |
| 32041200 | Synthetic organic acid dyes, whether or not metallised, and synthetic organic mordant dyes; preparations based on synthetic organic acid or mordant dyes of a kind used to dye fabrics or produce colorant preparations (excl. preparations of heading 3207, 3208, 3209, 3210, 3213 and 3215) | 6,5 | 4 |  |
| 32041300 | Basic synthetic organic dyes; preparations based on basic synthetic organic dyes of a kind used to dye fabrics or produce colorant preparations (excl. preparations of heading 3207, 3208, 3209, 3210, 3213 and 3215) | 6,5 | 4 |  |
| 32041400 | Direct synthetic organic dyes; preparations based on direct synthetic organic dyes of a kind used to dye fabrics or produce colorant preparations (excl. preparations of heading 3207, 3208, 3209, 3210, 3213 and 3215) | 6,5 | 4 |  |
| 32041500 | Synthetic organic vat dyes, incl. those usable in that state as pigments; preparations based on synthetic organic vat dyes of a kind used to dye fabrics or produce colorant preparations (excl. preparations of heading 3207, 3208, 3209, 3210, 3213 and 3215) | 6,5 | 4 |  |
| 32041600 | Synthetic organic reactive dyes; preparations based on synthetic organic reactive dyes of a kind used to dye fabrics or produce colorant preparations (excl. preparations of heading 3207, 3208, 3209, 3210, 3213 and 3215) | 6,5 | 4 |  |
| 32041700 | Synthetic organic pigments; preparations based on synthetic organic pigments of a kind used to dye fabrics or produce colorant preparations (excl. preparations of heading 3207, 3208, 3209, 3210, 3213 and 3215) | 6,5 | 4 |  |
| 32041900 | Synthetic organic colouring matter (excl. disperse dyes, acid dyes, mordant dyes, basic dyes, direct dyes, vat dyes and reactive dyes and organic pigments); preparations of the kind used for colouring any materials or for the production of prepared colours, based thereon (excl. preparations in heading 3207, 3208, 3209, 3210, 3212, 3213 and 3215); mixtures of colouring matter in subheading 3204.11 to 3204.19 | 6,5 | 4 |  |
| 32042000 | Synthetic organic products of a kind used as fluorescent brightening agents, whether or not chemically defined | 6 | 4 |  |
| 32049000 | Synthetic organic products of a kind used as luminophores, whether or not chemically defined | 6,5 | 4 |  |
| 32050000 | Colour lakes (other than Chinese or Japanese lacquer and paints); preparations based on colour lakes of a kind used to dye fabrics or produce colorant preparations (excl. preparations of heading 3207, 3208, 3209, 3210, 3213 and 3215) | 6,5 | 4 |  |
| 32061100 | Pigments and preparations based on titanium dioxide of a kind used for colouring any material or produce colorant preparations, containing ≥ 80 % by weight of titanium dioxide calculated on the dry matter (excl. preparations of heading 3207, 3208, 3209, 3210, 3212, 3213 and 3215) | 6 | 4 |  |
| 32061900 | Pigments and preparations based on titanium dioxide of a kind used for colouring any material or produce colorant preparations, containing < 80 % by weight of titanium dioxide calculated on the dry matter (excl. preparations of heading 3207, 3208, 3209, 3210, 3212, 3213 and 3215) | 6,5 | 4 |  |
| 32062000 | Pigments and preparations of a kind used for colouring any material or used as ingredients in the manufacture of colouring preparations based on chromium compounds (excl. preparations of headings 3207, 3208, 3209, 3210, 3212, 3213 and 3215) | 6,5 | 4 |  |
| 32064100 | Ultramarine and preparations based thereon of a kind used for colouring any material or produce colorant preparations (excl. preparations of heading 3207, 3208, 3209, 3210, 3213 and 3215) | 6,5 | 4 |  |
| 32064200 | Lithopone and other pigments and preparations based on zinc sulphide of a kind used for colouring any material or produce colorant preparations (excl. preparations of heading 3207, 3208, 3209, 3210, 3213 and 3215) | 6,5 | 4 |  |
| 32064910 | Magnetite, fine-ground | 4,9 | 0 |  |
| 32064970 | Inorganic or mineral colouring matter, n.e.s.; preparations based on inorganic or mineral colouring matter of a kind used for colouring any material or produce colorant preparations, n.e.s. (excl. preparations of heading 3207, 3208, 3209, 3210, 3213 and 3215, inorganic products of a kind used as liminophores and magnetite) | 6,5 | 4 |  |
| 32065000 | Inorganic products of a kind used as luminophores, whether or not chemically defined | 5,3 | 4 |  |
| 32071000 | Prepared pigments, prepared opacifiers, prepared colours and similar preparations of a kind used in the ceramic, enamelling or glass industry | 6,5 | 4 |  |
| 32072010 | Engobes "slips" | 5,3 | 4 |  |
| 32072090 | Vitrifiable enamels and glazes and similar preparations (excl. englobes) | 6,3 | 4 |  |
| 32073000 | Liquid lustres and similar preparations of the kind used in the ceramic, enamelling or glass industry | 5,3 | 4 |  |
| 32074040 | Glass in the form of flakes of a length of ≥ 0,1 mm but ≤ 3,5 mm and of a thickness of ≥ 2 micrometres but ≤ 5 micrometres and glass in the form of powder or granules, containing by weight ≥ 99 % of silicon dioxide (excl. enamel glass) | Free | 0 |  |
| 32074085 | Glass frit and other glass in the form of powder, granules or flakes (excl. glass in the form of flakes of a length of ≥ 0,1 mm but ≤ 3,5 mm and of a thickness of ≥ 2 but ≤ 5 micrometres and glass in the form of powder or granules containing by weight  ≥ 99 % of silicon dioxide) | 3,7 | 0 |  |
| 32081010 | Polyester-based solutions in volatile organic solvents, containing > 50 % solvent by weight | 6,5 | 4 |  |
| 32081090 | Paints and varnishes, incl. enamels and lacquers, based on polyesters, dispersed or dissolved in a non-aqueous medium | 6,5 | 4 |  |
| 32082010 | Solutions based on acrylic or vinyl polymers in volatile organic solvents, containing > 50 % solvent by weight | 6,5 | 4 |  |
| 32082090 | Paints and varnishes, incl. enamels and lacquers, based on acrylic or vinyl polymers, dispersed or dissolved in a non‑aqueous medium | 6,5 | 4 |  |
| 32089011 | Polyurethane of 2,2'-"tert-butylimino"diethanol and 4,4'‑methylenedicyclohexyl diisocyanate, in the form of a solution in N,N-dimethylacetamide, containing by weight ≥ 48 %, but < 50 % of polymer | Free | 0 |  |
| 32089013 | Copolymer of p-cresol and divinylbenzene, in the form of a solution in N,N-dimethylacetamide, containing by weight ≥ 48 %, but < 50 % of polymer | Free | 0 |  |
| 32089019 | Solutions of products of headings 3901 to 3913 in volatile organic solvents, containing > 50 % solvent by weight (excl. polyesters, acrylic or vinyl polymers and collodion, and polyurethane of 2,2'-"tert-butylimino"diethanol and 4,4'-methylenedicyclohexyl diisocyanate and copolymer of p-cresol and divinylbenzene, both in the form of a solution in n,n-dimethylacetamide, containing by weight  ≥ 48 % of polymer) | 6,5 | 4 |  |
| 32089091 | Paints and varnishes, incl. enamels and lacquers, based on synthetic polymers, dispersed or dissolved in a non-aqueous medium (excl. those based on polyesters and acrylic or vinyl polymers) | 6,5 | 4 |  |
| 32089099 | Paints and varnishes, incl. enamels and lacquers, based on chemically modified natural polymers, dispersed or dissolved in a non-aqueous medium | 6,5 | 4 |  |
| 32091000 | Paints and varnishes, incl. enamels and lacquers, based on acrylic or vinyl polymers, dispersed or dissolved in an aqueous medium | 6,5 | 4 |  |
| 32099000 | Paints and varnishes, incl. enamels and lacquers, based on synthetic or chemically modified natural polymers, dispersed or dissolved in an aqueous medium (excl. those based on acrylic or vinyl polymers) | 6,5 | 4 |  |
| 32100010 | Oil paints and varnishes, incl. enamels and lacquers | 6,5 | 4 |  |
| 32100090 | Paints and varnishes, incl. enamels, lacquers and distempers (excl. those based on synthetic polymers or chemically modified natural polymers, oil paints and varnishes, incl. enamels and lacquers); prepared water pigments of a kind used for finishing leather | 6,5 | 4 |  |
| 32110000 | Prepared driers | 6,5 | 4 |  |
| 32121000 | Stamping foils of a kind used in the printing of book bindings or hatband leather | 6,5 | 4 |  |
| 32129000 | Pigments, incl. metallic powders and flakes, dispersed in non-aqueous media, in liquid or paste form, of a kind used in the manufacture of paints; colorants and other colouring matter, n.e.s. put up for retail sale | 6,5 | 4 |  |
| 32131000 | Sets of artist's, student's or signboard painter's colours, modifying tints, amusement colours and the like, in tablets, tubes, jars, bottles, pans or similar packages | 6,5 | 4 |  |
| 32139000 | Artist's, student's or signboard painter's colours, modifying tints, amusement colours and the like, in tablets, tubes, jars, bottles, pans or similar packages (excl. those in sets) | 6,5 | 4 |  |
| 32141010 | Glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics | 5 | 4 |  |
| 32141090 | Painter's fillings | 5 | 4 |  |
| 32149000 | Non-refractory surfacing preparations for facades, inside walls, floors, ceilings and the like | 5 | 4 |  |
| 32151100 | Black printing ink, whether or not concentrated or solid | 6,5 | 4 |  |
| 32151900 | Printing ink, whether or not concentrated or solid (excl. black ink) | 6,5 | 4 |  |
| 32159000 | Ink, whether or not concentrated or solid (excl. printing ink) | 6,5 | 4 |  |
| 33011210 | Terpenic oils of sweet and bitter orange, incl. concretes and absolutes (excl. orange-flower oil) | 7 | 0 |  |
| 33011290 | Terpeneless oils of sweet and bitter orange, incl. concretes and absolutes (excl. orange-flower oil) | 4,4 | 0 |  |
| 33011310 | Terpenic essential oils of lemon, incl. concretes and absolutes | 7 | 0 |  |
| 33011390 | Terpeneless oils of lemon, incl. concretes and absolutes | 4,4 | 0 |  |
| 33011920 | Terpenic essential oils of citrus fruit, incl. concretes and absolutes (excl. those of seet and bitter orange and lemon) | 7 | 0 |  |
| 33011980 | Terpeneless essential oils of citrus fruit, incl. concretes and absolutes (excl. those of sweet and bitter orange and lemon) | 4,4 | 0 |  |
| 33012410 | Terpenic oils of peppermint "Mentha piperita", incl. concretes and absolutes | Free | 0 |  |
| 33012490 | Terpeneless oils of peppermint "Mentha piperita", incl. concretes and absolutes | 2,9 | 0 |  |
| 33012510 | Terpenic oils of mints, incl. concretes and absolutes (excl. those of peppermint "Mentha piperita") | Free | 0 |  |
| 33012590 | Terpeneless oils of mints, incl. concretes and absolutes (excl. those of peppermint "Mentha piperita") | 2,9 | 0 |  |
| 33012911 | Terpenic oils of clove, niaouli and ylang-ylang, incl. concretes and absolutes | Free | 0 |  |
| 33012931 | Terpeneless oils of clove, niaouli and ylang-ylang, incl. concretes and absolutes | 2,9 | 0 |  |
| 33012941 | Essential oils, not deterpenated, incl. concretes and absolutes (except of citrus fruit, mint, clove, niaouli and ylang-ylang) | Free | 0 |  |
| 33012971 | Terpeneless oils of geranium, jasmine and vetiver, incl. concretes and absolutes | 2,3 | 0 |  |
| 33012979 | Terpeneless oils of lavender or of lavandin, incl. concretes and absolutes | 2,9 | 0 |  |
| 33012991 | Terpeneless essential oils, incl. concretes and absolutes (excl. of citrus fruit, geranium, jasmine, lavender or of lavandin, mint, vetiver, clove, niaouli and ylang-ylang) | 2,9 | 0 |  |
| 33013000 | Resinoids | 2 | 0 |  |
| 33019010 | Terpenic by-products of the deterpenation of essential oils | 2,3 | 0 |  |
| 33019021 | Extracted oleoresins of liquorice and hops | 3,2 | 0 |  |
| 33019030 | Extracted oleoresins of quassia wood, aloe, manna and other plants (excl. vanilla, liquorice and hops) | Free | 0 |  |
| 33019090 | Concentrates of essential oils in fats, fixed oils, waxes or the like, obtained by enfleurage or maceration; aqueous distillates and aqueous solutions of essential oils | 3 | 0 |  |
| 33021010 | Preparations based on odoriferous substances, containing all flavouring agents characterizing a beverage, of an actual alcoholic strength of > 0,5 % vol, of a kind used in the drink industries | 17,3 MIN 1 EUR/  % vol/hl | 0 |  |
| 33021021 | Preparations based on odoriferous substances, containing all flavouring agents characterizing a beverage, containing no milkfats, sucrose, isoglucose, glucose or starch or containing, by weight, < 1,5 % milkfat, < 5 % sucrose or isoglucose, < 5 % glucose or < 5 % starch, of a kind used in the drink industries (excl. of an actual alcoholic strength of > 0,5 % vol) | 12,8 | 0 |  |
| 33021029 | Preparations based on odoriferous substances, containing all flavouring agents characterizing a beverage, containing, by weight, ≥ 1,5 % milkfat, ≥ 5 % sucrose or isoglucose, ≥ 5 % glucose or ≥ 5 % starch, of a kind used in the drink industries (excl. of an actual alcoholic strength of > 0,5 % vol) | 9 + EA | 10/OS ≥    70 % | PY |
| 33021040 | Mixtures of odoriferous substances and mixtures, incl. alcoholic solutions, with a basis of one or more of these substances, of a kind used as raw materials in the drink industries, and preparations based on odoriferous substances of a kind used in the drink industries (excl. those containing all flavouring agents characterizing a beverage) | Free | 0 |  |
| 33021090 | Mixtures of odoriferous substances and mixtures, incl. alcoholic solutions, with a basis of one or more of these substances, of a kind used as raw materials in the food industries | Free | 0 |  |
| 33029010 | Mixtures of odoriferous substances and mixtures based on one or more of these substances, of a kind used as raw materials in industry, as alcoholic solutions (excl. the food and drink industries) | Free | 0 |  |
| 33029090 | Mixtures of odoriferous substances and mixtures based on one or more of these substances, of a kind used as raw materials in industry (excl. the food and drink industries and alcoholic solutions) | Free | 0 |  |
| 33030010 | Perfumes (excl. aftershave lotions and personal deodorants) | Free | 0 |  |
| 33030090 | Toilet waters (excl. aftershave lotions, deodorants and hair lotions) | Free | 0 |  |
| 33041000 | Lip make-up preparations | Free | 0 |  |
| 33042000 | Eye make-up preparations | Free | 0 |  |
| 33043000 | Manicure or pedicure preparations | Free | 0 |  |
| 33049100 | Make-up or skin care powders, incl. baby powders, whether or not compressed (excl. medicaments) | Free | 0 |  |
| 33049900 | Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), incl. sunscreen or suntan preparations (excl. medicaments, lip and eye make-up preparations, manicure or pedicure preparations and make-up or skin care powders, incl. baby powders) | Free | 0 |  |
| 33051000 | Shampoos | Free | 0 |  |
| 33052000 | Preparations for permanent waving or straightening | Free | 0 |  |
| 33053000 | Hair lacquers | Free | 0 |  |
| 33059000 | Preparations for use on the hair (excl. shampoos, preparations for permanent waving or straightening and hair lacquers) | Free | 0 |  |
| 33061000 | Dentifrices, incl. those used by dental practitioners | Free | 0 |  |
| 33062000 | Yarn used to clean between the teeth "dental floss", in individual retail packages | 4 | 0 |  |
| 33069000 | Preparations for oral or dental hygiene, incl. denture fixative pastes and powders (excl. dentifrices and yarn used to clean between the teeth "dental floss") | Free | 0 |  |
| 33071000 | Shaving preparations, incl. pre-shave and aftershave products | 6,5 | 4 |  |
| 33072000 | Personal deodorants and antiperspirants | 6,5 | 4 |  |
| 33073000 | Perfumed bath salts and other bath and shower preparations | 6,5 | 4 |  |
| 33074100 | "Agarbatti" and other odoriferous preparations which operate by burning | 6,5 | 4 |  |
| 33074900 | Preparations for perfuming or deodorising rooms, incl. odoriferous preparations used during religious rites (excl. agarbatti and other odoriferous preparations which operate by burning) | 6,5 | 4 |  |
| 33079000 | Depilatories and other perfumery, toilet or cosmetic preparations, n.e.s. | 6,5 | 4 |  |
| 34011100 | Soap and organic surface-active products and preparations, in the form of bars, cakes, moulded pieces or shapes, and paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent, for toilet use, incl. medicated products | Free | 0 |  |
| 34011900 | Soap and organic surface-active products and preparations, in the form of bars, cakes, moulded pieces or shapes, and paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent (excl. those for toilet use, incl. medicated products) | Free | 0 |  |
| 34012010 | Soap in the form of flakes, granules or powders | Free | 0 |  |
| 34012090 | Soap in paste form "soft soap" or in aqueous solution "liquid soap" | Free | 0 |  |
| 34013000 | Organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap | 4 | 0 |  |
| 34021110 | Aqueous solution containing by weight ≥ 30 % but ≤ 50 % of disodium alkyl[oxydi"benzenesulphonate"] (excl. soaps) | Free | 0 |  |
| 34021190 | Anionic organic surface-active agents, whether or not put up for retail sale (excl. soaps and aqueous solution containing by weight ≥ 30 % but ≤ 50 % of disodium alkyl[oxydi"benzenesulphonate"]) | 4 | 0 |  |
| 34021200 | Cationic organic surface-active agents, whether or not put up for retail sale (excl. soap) | 4 | 0 |  |
| 34021300 | Non-ionic organic surface-active agents, whether or not put up for retail sale (excl. soap) | 4 | 0 |  |
| 34021900 | Organic surface-active agents, whether or not put up for retail sale (excl. anionic, cationic or non-ionic agents and soap) | 4 | 0 |  |
| 34022020 | Surface-active preparations put up for retail sale (excl. organic surface-active preparations in the form of bars, cakes, moulded pieces or shapes, and organic surface-active products and preparations for washing the skin in the form of liquid or cream) | 4 | 0 |  |
| 34022090 | Washing preparations, incl. auxiliary washing preparations and cleaning preparations put up for retail sale (excl. organic surface-active agents, soap and surface-active preparations, and products and preparations for washing the skin in the form of liquid or cream) | 4 | 0 |  |
| 34029010 | Surface-active preparations (excl. those put up for retail sale, organic surface-active preparations in the form of bars, cakes, moulded pieces or shapes, and products and preparations for washing the skin in the form of liquid or cream) | 4 | 0 |  |
| 34029090 | Washing preparations, incl. auxiliary washing preparations and cleaning preparations (excl. those put up for retail sale, organic surface-active agents, soap and surface-active preparations and products and preparations for washing the skin in the form of liquid or cream) | 4 | 0 |  |
| 34031100 | Textile lubricant preparations and preparations of a kind used for the oil or grease treatment of leather, furskins or other material containing petroleum oil or bituminous mineral oil (excl. preparations containing, as basic constituents, ≥ 70 % petroleum oil or bituminous mineral oil by weight) | 4,6 | 4 |  |
| 34031910 | Lubricant preparations, incl. cutting-oil preparations, bolt or nut release preparations, anti-rust or anti-corrosion preparations and mould-release preparations, based on lubricants and containing, as non-basic constituents, ≥ 70 % petroleum oil or bituminous mineral oil by weight (excl. preparations for the treatment of textiles, leather, furskins and other materials) | 6,5 | 4 |  |
| 34031990 | Lubricating preparations, incl. cutting-oil preparations, bolt or nut release preparations, anti-rust or anti-corrosion preparations and mould-release preparations, based on lubricants, containing, by weight, < 70 % of petroleum oil or oil obtained from bituminous minerals (excl. preparations for the treatment of textile materials, leather, fur skins or other materials) | 4,6 | 4 |  |
| 34039100 | Textile lubricant preparations and preparations of a kind used for the oil or grease treatment of leather, furskins or other material not containing petroleum oil or bituminous mineral oil | 4,6 | 4 |  |
| 34039900 | Lubricant preparations, incl. cutting-oil preparations, bolt or nut release preparations, anti-rust or anti-corrosion preparations and mould-release preparations, based on lubricants but not containing petroleum oil or bituminous mineral oil (excl. preparations for the treatment of textiles, leather, furskins and other materials) | 4,6 | 4 |  |
| 34042000 | Poly"oxyethylene" [polyethylene glycol] waxes | Free | 0 |  |
| 34049000 | Artificial waxes and prepared waxes (excl. poly"oxyethylene" [polyethylene glycol] waxes) | Free | 0 |  |
| 34051000 | Polishes, creams and similar preparations, for footwear or leather, whether or not in the form of paper, wadding, felt, nonwovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations (excl. artificial and prepared waxes of heading 3404) | Free | 0 |  |
| 34052000 | Polishes, creams and similar preparations, for the maintenance of wooden furniture, floors or other woodwork, whether or not in the form of paper, wadding, felt, nonwovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations (excl. artificial and prepared waxes of heading 3404) | Free | 0 |  |
| 34053000 | Polishes and similar preparations for coachwork, whether or not in the form of paper, wadding, felt, nonwovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations (excl. artificial and prepared waxes of heading 3404 and metal polishes) | Free | 0 |  |
| 34054000 | Scouring pastes and powders and other scouring preparations, whether or not in the form of paper, wadding, felt, nonwovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations | Free | 0 |  |
| 34059010 | Metal polishes, whether or not in the form of paper, wadding, felt, nonwovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations | Free | 0 |  |
| 34059090 | Glass polishes, whether or not in the form of paper, wadding, felt, nonwovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations | Free | 0 |  |
| 34060000 | Candles, tapers and the like | Free | 0 |  |
| 34070000 | Modelling pastes, incl. those put up for children's amusement; preparations known as "dental wax" or as "dental impression compounds", put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms; other preparations for use in dentistry, with a basis of plaster "of calcined gypsum or calcium sulphate" | Free | 0 |  |
| 35011010 | Casein for the manufacture of artificial textile fibres | Free | 0 |  |
| 35011050 | Casein for industrial uses (excl. the manufacture of foodstuffs or fodder and artificial textile fibres) | 3,2 | 0 |  |
| 35011090 | Casein for the manufacture of foodstuffs and fodder and other types of casein (excl. the manufacture of artificial textile fibres and other industrial uses) | 9 | 4 |  |
| 35019010 | Casein glues (excl. those put up for retail sale as glue and weighing net ≤ 1kg) | 8,3 | 4 |  |
| 35019090 | Caseinates and other casein derivatives | 6,4 | 4 |  |
| 35021110 | Egg albumin, dried "e.g. in sheets, scales, flakes, powder", unfit, or to be rendered unfit, for human consumption | Free | 0 |  |
| 35021190 | Egg albumin, dried "e.g. in sheets, scales, flakes, powder", fit for human consumption | 123,5EUR/100kg/net | EG2 |  |
| 35021910 | Egg albumin, unfit, or to be rendered unfit, for human consumption (excl. dried [e.g. in sheets, scales, flakes, powder]) | Free | 0 |  |
| 35021990 | Egg albumin, fit for human consumption (excl. dried [e.g. in sheets, flakes, crystals, powder]) | 16,7EUR/100kg/net | EG2 |  |
| 35022010 | Milk albumin "lactalbumin", incl. concentrates of two or more whey proteins, containing by weight > 80 % whey proteins, calculated on the dry matter, unfit, or to be rendered unfit, for human consumption | Free | 0 |  |
| 35022091 | Milk albumin "lactalbumin", incl. concentrates of two or more whey proteins, containing by weight > 80 % whey proteins, calculated on the dry matter, fit for human consumption, dried "e.g. in sheets, scales, flakes, powder" | 123,5EUR/100kg/net | 7 |  |
| 35022099 | Milk albumin "lactalbumin", incl. concentrates of two or more whey proteins, containing by weight > 80 % whey proteins, calculated on the dry matter, fit for human consumption (excl. dried [e.g. in sheets, flakes, crystals, powder]) | 16,7EUR/100kg/net | 7 |  |
| 35029020 | Albumins, unfit, or to be rendered unfit, for human consumption (excl. egg albumin and milk albumin [incl. concentrates of two or more whey proteins containing by weight > 80 % whey proteins, calculated on the dry matter]) | Free | 0 |  |
| 35029070 | Albumins, fit for human consumption (excl. egg albumin and milk albumin [incl. concentrates of two or more whey proteins containing by weight > 80 % whey proteins, calculated on the dry matter]) | 6,4 | 4 |  |
| 35029090 | Albuminates and other albumin derivatives | 7,7 | 4 |  |
| 35030010 | Gelatin, whether or not in square or rectangular sheets, whether or not surface-worked or coloured, and derivatives thereof (excl. impure gelatins) | 7,7 | 4 |  |
| 35030080 | Isinglass; other glues of animal origin (excl. casein glues of heading 3501) | 7,7 | 4 |  |
| 35040010 | Concentrated milk proteins with a protein content > 85 % by weight, calculated on the dry matter | 3,4 | 0 |  |
| 35040090 | Peptones and their derivatives; other albuminous substances and their derivatives, n.e.s.; hide powder, whether or not chromed (excl. concentrated milk proteins with a protein content > 85 % by weight, calculated on the dry matter | 3,4 | 0 |  |
| 35051010 | Dextrins | 9+17,7EUR/100kg   /net | SH2 |  |
| 35051050 | Starches, etherified or esterified (excl. dextrins) | 7,7 | 10 |  |
| 35051090 | Modified starches (excl. etherified starches, esterified starches and dextrins) | 9+17,7EUR/100kg   /net | SH2 |  |
| 35052010 | Glues containing < 25 % starches, dextrins or other modified starches by weight (excl. those put up for retail sale and weighing net ≤ 1kg) | 8,3+4,5EUR/100kg/   net MAX 11,5 | 7 |  |
| 35052030 | Glues containing ≥ 25 % but < 55 % starches, dextrins or other modified starches by weight (excl. those put up for retail sale and weighing net ≤ 1kg) | 8,3+8,9EUR/100kg   /net MAX 11,5 | 7 |  |
| 35052050 | Glues containing ≥ 55 % but < 80 % starches, dextrins or other modified starches by weight (excl. those put up for retail sale and weighing net ≤ 1kg) | 8,3+14,2EUR/100kg/net MAX 11,5 | 7 |  |
| 35052090 | Glues containing ≥ 80 % starches, dextrins or other modified starches by weight (excl. those put up for retail sale and weighing net ≤ 1kg) | 8,3+17,7EUR/100kg/net MAX 11,5 | 7 |  |
| 35061000 | Products suitable for use as glues or adhesives put up for retail sale as glues or adhesives, with a net weight of ≤ 1kg | 6,5 | 4 |  |
| 35069100 | Adhesives based on polymers of heading 3901 to 3913 or on rubber (excl. products suitable for use as glues or adhesives put up for retail sale as glues or adhesives, with a net weight of ≤ 1kg) | 6,5 | 4 |  |
| 35069900 | Glues, prepared, and other prepared adhesives, n.e.s. | 6,5 | 4 |  |
| 35071000 | Rennet and concentrates thereof | 6,3 | 4 |  |
| 35079030 | Lipoprotein lipase and aspergillus alkaline protease | Free | 0 |  |
| 35079090 | Enzymes and prepared enzymes, n.e.s. (excl. rennet and concentrates thereof, lipoprotein lipase and Aspergillus alkaline protease) | 6,3 | 4 |  |
| 36010000 | Propellent powders | 5,7 | 4 |  |
| 36020000 | Prepared explosives (excl. propellent powders) | 6,5 | 4 |  |
| 36030010 | Safety fuses and detonating fuses | 6 | 4 |  |
| 36030090 | Percussion or detonating caps, igniters and electric detonators (excl. grenade detonators and cartridge cases, whether or not with percussion caps) | 6,5 | 4 |  |
| 36041000 | Fireworks | 6,5 | 4 |  |
| 36049000 | Signalling flares, rain rockets, fog signals and other pyrotechnic articles (excl. fireworks and cartridge blanks) | 6,5 | 4 |  |
| 36050000 | Matches (excl. pyrotechnic articles of heading 3604) | 6,5 | 4 |  |
| 36061000 | Liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters, with a capacity of ≤ 300 cm³ | 6,5 | 4 |  |
| 36069010 | Ferro-cerium and other pyrophoric alloys in all forms | 6 | 4 |  |
| 36069090 | Metaldehyde, hexamethylenetetramine and similar products in tablets, sticks or similar forms, for use as fuel; alcohol-based fuels and prepared fuels of a similar kind, whether solid or in paste form; resin torches, firelighters and the like | 6,5 | 4 |  |
| 37011000 | Photographic plates and film in the flat, sensitised, unexposed, for X-ray (excl. of paper, paperboard and textiles) | 6,5 | 4 |  |
| 37012000 | Instant print film in the flat, sensitised, unexposed, whether or not in packs | 6,5 | 4 |  |
| 37013000 | Photographic plates and film in the flat, sensitised, unexposed, with any side > 255 mm | 6,5 | 0 |  |
| 37019100 | Photographic plates and film in the flat, sensitised, unexposed, of any material other than paper, paperboard or textiles, for colour photography "polychrome" (excl. instant print film) | 6,5 | 4 |  |
| 37019900 | Photographic plates and film in the flat for monochrome photography, sensitised, unexposed, of any material other than paper, paperboard or textiles (excl. X-ray film and photographic plates, film in the flat with any side > 255 mm, and instant print film) | 6,5 | 0 |  |
| 37021000 | Photographic film in rolls, unexposed, for X-ray (excl. of paper, paperboard or textiles) | 6,5 | 4 |  |
| 37023191 | Colour negative film of a width of ≥ 75 mm but ≤ 105 mm and of a length of ≥ 100 m for the manufacture of instant-picture film-packs, in rolls, sensitised, unexposed, without perforations (excl. that of paper, paperboard or textiles) | Free | 0 |  |
| 37023197 | Photographic film "incl. instant print film", in rolls, sensitised, unexposed, without perforations, width ≤ 105 mm, for colour photography "polychrome" (excl. that of paper, paperboard or textiles and negative film of a width of ≥ 75 mm but ≤ 105 mm and of a length of >= 100 m for the manufacture of instant-picture film-packs) | 6,5 | 4 |  |
| 37023210 | Microfilm and photographic film "incl. instant print film" for the graphic arts, sensitised, in rolls, unexposed, without perforations, width ≤ 35 mm, with silver halide emulsion for monochrome photography (excl. that of paper, paperboard or textiles) | 6,5 | 4 |  |
| 37023220 | Photographic film "incl. instant print film", sensitised, in rolls, unexposed, without perforations, width ≤ 35 mm, with silver halide emulsion for monochrome photography (excl. that of paper, paperboard or textiles, X-ray film, microfilm and film for the graphic arts) | 5,3 | 4 |  |
| 37023285 | Photographic film "incl. instant print film", sensitised, in rolls, unexposed, without perforations, of a width of > 35 mm to 105 mm and with silver halide emulsion other than for monochrome photography (excl. film made of paper, paperboard or textiles and films for x-ray) | 6,5 | 4 |  |
| 37023900 | Photographic film "incl. instant print film", sensitised, in rolls, unexposed, without perforations, width ≤ 105 mm, for monochrome photography (excl. film with silver halide emulsion, film made of paper, paperboard or textiles and X‑ray film) | 6,5 | 4 |  |
| 37024100 | Photographic film "incl. instant print film", sensitised, in rolls, unexposed, without perforations, width > 610 mm, length > 200 m, for colour photography "polychrome" (excl. that of paper, paperboard or textiles) | 6,5 | 4 |  |
| 37024200 | Photographic film "incl. instant print film", sensitised, in rolls, unexposed, without perforations, width > 610 mm, length > 200 m, for monochrome photography (excl. that of paper, paperboard or textiles) | 6,5 | 4 |  |
| 37024300 | Photographic film "incl. instant print film", sensitised, in rolls, unexposed, without perforations, width > 610 mm, length ≤ 200 m (excl. that of paper, paperboard or textiles) | 6,5 | 4 |  |
| 37024400 | Photographic film "incl. instant print film", sensitised, in rolls, unexposed, without perforations, width > 105 mm to 610 mm (excl. that of paper, paperboard or textiles) | 6,5 | 4 |  |
| 37025200 | Photographic film, sensitised, in rolls, unexposed, with perforations, for colour photography "polychrome", width ≤ 16 mm (excl. of paper, paperboard or textiles) | 5,3 | 4 |  |
| 37025300 | Photographic film, sensitised, in rolls, unexposed, with perforations, for colour photography "polychrome", width > 16 mm to 35 mm, length ≤ 30 m, for slides | 5,3 | 4 |  |
| 37025400 | Photographic film, sensitised, in rolls, unexposed, with perforations, for colour photography "polychrome", width > 16 mm but ≤ 35 mm, length ≤ 30 m (excl. of paper, paperboard and textiles; for slides) | 5 | 4 |  |
| 37025500 | Photographic film, sensitised, in rolls, unexposed, with perforations, for colour photography "polychrome", width > 16 mm but ≤ 35 mm, length > 30 m (excl. of paper, paperboard and textiles; for slides) | 5,3 | 4 |  |
| 37025600 | Photographic film, sensitised, in rolls, unexposed, with perforations, for colour photography "polychrome", width > 35 mm (excl. that of paper, paperboard or textiles) | 6,5 | 4 |  |
| 37029610 | Microfilm and film for the graphic arts, sensitised, in rolls, unexposed, with perforations, for monochrome photography, width ≤ 35 mm, length ≤ 30 m | 6,5 | 4 |  |
| 37029690 | Photographic film, sensitised, in rolls, unexposed, with perforations, for monochrome photography, width ≤ 35 mm, length ≤ 30 m (excl. of paper, paperboard and textiles; X-ray film, instant print roll film, microfilm and film for the graphic arts) | 5,3 | 4 |  |
| 37029710 | Microfilm and film for the graphic arts, sensitised, in rolls, unexposed, with perforations, for monochrome photography, width ≤ 35 mm, length > 30 m (excl. of paper, paperboard and textiles) | 6,5 | 4 |  |
| 37029790 | Photographic film, sensitised, in rolls, unexposed, with perforations, for monochrome photography, width ≤ 35 mm, length > 30 m (excl. of paper, paperboard and textiles; X-ray film, instant print roll film, microfilm and film for the graphic arts) | 5,3 | 4 |  |
| 37029800 | Photographic film, sensitised, in rolls, unexposed, with perforations, for monochrome photography, width > 35 mm (excl. of paper, paperboard and textiles; X-ray film) | 6,5 | 4 |  |
| 37031000 | Photographic paper, paperboard and textiles, sensitised, unexposed, in rolls > 610 mm wide | 6,5 | 4 |  |
| 37032000 | Photographic paper, paperboard and textiles, sensitised, unexposed, for colour photography "polychrome" (excl. products in rolls > 610 mm wide) | 6,5 | 4 |  |
| 37039000 | Photographic paper, paperboard and textiles, sensitised, unexposed, for monochrome photography (excl. products in rolls > 610 mm wide) | 6,5 | 4 |  |
| 37040010 | Photographic plates and film, exposed but not developed (excl. products made of paper, paperboard or textiles) | Free | 0 |  |
| 37040090 | Photographic paper, paperboard and textiles, exposed but not developed | 6,5 | 4 |  |
| 37051000 | Photographic plates and film, exposed and developed, for offset reproduction (excl. products made of paper, paperboard or textiles and ready-to-use plates) | 5,3 | 4 |  |
| 37059010 | Microfilm, exposed and developed (excl. microfilm for offset reproduction) | 3,2 | 0 |  |
| 37059090 | Photographic plates and film, exposed and developed (excl. products made of paper, paperboard or textiles, cinematographic film, film for offset reproduction and microfilm) | 5,3 | 0 |  |
| 37061020 | Cinematographic film, exposed and developed, consisting only of soundtrack, width ≥ 35 mm; Negatives and intermediate positives of cinematographic film, exposed and developed, whether or not incorporating soundtrack, width ≥ 35 mm | Free | 0 |  |
| 37061099 | Positives of cinematographic film, exposed and developed, whether or not incorporating soundtrack, width ≥ 35 mm (excl. intermediate positives, and consisting only of soundtrack) | 6,5 | 4 |  |
| 37069052 | Cinematographic film, exposed and developed, consisting only of soundtrack, width < 35 mm; Negatives, intermediate positives and newsreels of cinematographic film, exposed and developed, whether or not incorporating soundtrack, width < 35 mm | Free | 0 |  |
| 37069091 | Positives of cinematographic film, exposed and developed, whether or not incorporating soundtrack, width < 10 mm (excl. intermediate positives and newsreels, and consisting only of soundtrack) | Free | 0 |  |
| 37069099 | Positives of cinematographic film, exposed and developed, whether or not incorporating soundtrack, width ≥ 10 mm but < 35 mm (excl. intermediate positives and newsreels, and consisting only of soundtrack) | 5,4 | 4 |  |
| 37071000 | Sensitising emulsions "for photographic uses" | 6 | 4 |  |
| 37079020 | Developers and fixers in the form of chemical preparations for photographic use, incl. unmixed products, in measured doses or put up for retail sale ready for use (excl. salts and compounds of heading 2843 to 2846) | 6 | 0 |  |
| 37079090 | Preparation of chemicals for photographic uses, incl. unmixed products put up in measured portions or put up for retail sale in a form ready for use (excl. varnishes, glues, adhesives and similar preparations, sensitising emulsions, developers and fixers and salts and precious-metal compounds etc. of heading 2843 to 2846) | 6 | 0 |  |
| 38011000 | Artificial graphite (excl. retort graphite, retort carbon and goods of artificial graphite, incl. refractory materials based on artificial graphite) | 3,6 | 0 |  |
| 38012010 | Colloidal graphite in suspension in oil; semi‑colloidal graphite | 6,5 | 4 |  |
| 38012090 | Colloidal graphite (excl. in suspension in oil and semi‑colloidal graphite) | 4,1 | 0 |  |
| 38013000 | Carbonaceous pastes for electrodes and similar pastes for furnace linings | 5,3 | 4 |  |
| 38019000 | Preparations based on graphite or other carbon in the form of pastes, blocks, plates or other semi‑manufactures (excl. carbonaceous pastes for electrodes and similar pastes for furnace linings) | 3,7 | 0 |  |
| 38021000 | Activated carbon (excl. medicaments or deodorant products for fridges, vehicles etc., put up for retail sale) | 3,2 | 0 |  |
| 38029000 | Activated kieselguhr and other activated natural mineral products; animal black, whether or not spent (excl. activated carbon, calcinated diatomite without the addition of sintering agents and activated chemical products) | 5,7 | 4 |  |
| 38030010 | Crude tall oil | Free | 0 |  |
| 38030090 | Tall oil, whether or not refined (excl. crude tall oil) | 4,1 | 0 |  |
| 38040000 | Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, incl. lignin sulphonates (excl. tall oil, sodium hydroxide "caustic soda" and sulphate pitch) | 5 | 4 |  |
| 38051010 | Gum turpentine | 4 | 0 |  |
| 38051030 | Wood turpentine | 3,7 | 0 |  |
| 38051090 | Sulphate turpentine | 3,2 | 0 |  |
| 38059010 | Pine oil containing alpha-terpineol as the main constituent | 3,7 | 0 |  |
| 38059090 | Crude dipentene; sulphite turpentine and other crude para-cymene; terpenic oils produced by the distillation or other treatment of coniferous woods (excl. gum turpentine, wood turpentine, sulphate turpentine and pine oil containing alpha-terpineol as the main constituent) | 3,4 | 0 |  |
| 38061000 | Rosin and resin acids | 5 | 4 |  |
| 38062000 | Salts of rosin, of resin acids or of derivatives of rosin or resin acids (excl. salts of rosin adducts) | 4,2 | 0 |  |
| 38063000 | Ester gums | 6,5 | 4 |  |
| 38069000 | Derivatives of rosin, incl. salts of rosin adducts, and of resin acids, light and heavy resin oils and modified natural resins obtained by heat treatment "run gums" (excl. salts of rosin, of resin acids or salts of derivatives of rosin or resin acids, and ester gums) | 4,2 | 0 |  |
| 38070010 | Wood tar | 2,1 | 0 |  |
| 38070090 | Brewer's pitch and similar preparations based on rosin, resin acids or vegetable pitch; wood tar oils, wood creosote, wood naphtha and vegetable pitch (excl. wood tar, Burgundy pitch, yellow pitch, stearin pitch, fatty acid pitch, fatty tar and glycerin pitch) | 4,6 | 4 |  |
| 38085000 | Goods of heading 3808 containing one or more of the following substances: aldrin (ISO); binapacryl (ISO); camphechlor (ISO) (toxaphene); captafol (ISO); chlordane (ISO); chlordimeform (ISO); chlorobenzilate (ISO); DDT (ISO) (clofenotane (INN), 1,1,1-trichloro-2,2-bis(p-chlorophenyl)ethane); dieldrin (iso, inn); 4,6-dinitro-o-cresol (dnoc (iso)) or its salts; dinoseb (iso), its salts or its esters; ethylene dibromide (iso) (1,2-dibromoethane); ethylene dichloride (iso) (1,2-dichloroethane); fluoroacetamide (iso); heptachlor (iso); hexachlorobenzene (iso); 1,2,3,4,5,6-hexachlorocyclohexane (hch (iso)), including lindane (iso, inn); mercury compounds; methamidophos (iso); monocrotophos (iso); oxirane (ethylene oxide); parathion (iso); parathion-methyl (iso) (methyl-parathion); pentachlorophenol (iso), its salts or its esters; phosphamidon (iso); 2,4,5-t (iso) (2,4,5-trichlorophenoxyacetic acid), its salts or its esters; tributyltin compounds. also dustable powder formulations containing a mixture of benomyl (iso), carbofuran (iso) and thiram (iso). | 6 | 4 |  |
| 38089110 | Insecticides based on pyrethroids, put up in forms or packings for retail sale or as preparations or articles (excl. goods of subheading 3808.50) | 6 | 4 |  |
| 38089120 | Insecticides based on chlorinated hydrocarbons, put up in forms or packings for retail sale or as preparations or articles (excl. goods of subheading 3808.50) | 6 | 4 |  |
| 38089130 | Insecticides based on carbamates, put up in forms or packings for retail sale or as preparations or articles (excl. goods of subheading 3808.50) | 6 | 4 |  |
| 38089140 | Insecticides based on organophosphorus compounds, put up in forms or packings for retail sale or as preparations or articles (excl. goods of subheading 3808.50) | 6 | 4 |  |
| 38089190 | Insecticides put up in forms or packings for retail sale or as preparations or articles (excl. such products based on pyrethroids, chlorinated hydrocarbons, carbamates or organophosphorus compounds and goods of subheading3808.50) | 6 | 4 |  |
| 38089210 | Fungicide preparations based on copper compounds, inorganic (excl. goods of subheading 3808.50) | 4,6 | 4 |  |
| 38089220 | Fungicides, put up in forms or packings for retail sale or as preparations or articles, inorganic (excl. preparations based on copper compounds and goods of subheading 3808.50) | 6 | 4 |  |
| 38089230 | Fungicides based on dithiocarbamates, put up in forms or packings for retail sale or as preparations or articles (excl. inorganic fungicides and goods of subheading 3808.50) | 6 | 4 |  |
| 38089240 | Fungicides based on benzimidazoles, put up in forms or packings for retail sale or as preparations or articles (excl. inorganic fungicides and goods of subheading 3808.50) | 6 | 4 |  |
| 38089250 | Fungicides based on diazoles or triazoles, put up in forms or packings for retail sale or as preparations or articles (excl. inorganic fungicides and goods of subheading3808.50) | 6 | 4 |  |
| 38089260 | Fungicides based on diazines or morpholines, put up in forms or packings for retail sale or as preparations or articles (excl. inorganic fungicides and goods of subheading3808.50) | 6 | 4 |  |
| 38089290 | Fungicides put up in forms or packings for retail sale or as preparations or articles (excl. inorganic fungicides and fungicides based on dithiocarbamates, benzimidazoles, diazoles, triazoles, diazines or morpholines and goods of subheading 3808.50) | 6 | 4 |  |
| 38089311 | Herbicides based on phenoxy-phytohormones, put up in forms or packings for retail sale or as preparations or articles (excl. goods of subheading 3808.50) | 6 | 4 |  |
| 38089313 | Herbicides based on triazines, put up in forms or packings for retail sale or as preparations or articles (excl. goods of subheading 3808.50) | 6 | 4 |  |
| 38089315 | Herbicides based on amides, put up in forms or packings for retail sale or as preparations or articles (excl. goods of subheading 3808.50) | 6 | 4 |  |
| 38089317 | Herbicides based on carbamates, put up in forms or packings for retail sale or as preparations or articles (excl. goods of subheading 3808.50) | 6 | 4 |  |
| 38089321 | Herbicides based on dinitroaniline derivatives, put up in forms or packings for retail sale or as preparations or articles (excl. goods of subheading 3808.50) | 6 | 4 |  |
| 38089323 | Herbicides based on derivatives of urea, uracil or of sulphonylurea, put up in forms or packings for retail sale or as preparations or articles (excl. goods of subheading 3808.50) | 6 | 4 |  |
| 38089327 | Herbicides put up in forms or packings for retail sale or as preparations or articles (excl. such products based on phenoxy-phytohormones, triazines, amides, carbamates, dinitroaniline derivatives or derivatives of urea, uracil or of sulphonylurea and goods of subheading 3808.50) | 6 | 4 |  |
| 38089330 | Anti-sprouting products put up for retail sale or as preparations or articles (excl. goods of subheading 3808.50) | 6 | 4 |  |
| 38089390 | Plant-growth regulators put up for retail sale or as preparations or articles (excl. goods of subheading 3808.50) | 6,5 | 4 |  |
| 38089410 | Disinfectants, based on quaternary ammonium salts, put up for retail sale or as preparations or articles (excl. goods of subheading 3808.50) | 6 | 4 |  |
| 38089420 | Disinfectants, based on halogenated compounds, put up for retail sale or as preparations or articles (excl. goods of subheading 3808.50) | 6 | 4 |  |
| 38089490 | Disinfectants, put up for retail sale or as preparations or articles (excl. such products based on quaternary ammonium salts or halogenated compounds and goods of subheading 3808.50) | 6 | 4 |  |
| 38089910 | Rodenticides, put up for retail sale or as preparations or articles (excl. goods of subheading 3808.50) | 6 | 4 |  |
| 38089990 | Plant protection products, put up in forms or packings for retail sale or as preparations or articles (excl. insecticides, fungicides, herbicides, disinfectants, rodenticides, and goods of subheading 3808.50) | 6 | 4 |  |
| 38091010 | Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations such as dressings and mordants of a kind used in the textile, paper, leather or like industries, n.e.s., with a basis of amylaceous substances, containing < 55 % of these substances by weight | 8,3+8,9EUR/100kg/   net MAX 12,8 | 7 |  |
| 38091030 | Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations such as dressings and mordants of a kind used in the textile, paper, leather or like industries, n.e.s., with a basis of amylaceous substances, containing ≥ 55 % to < 70 % of these substances by weight | 8,3+12,4EUR/100kg/net MAX 12,8 | 7 |  |
| 38091050 | Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations such as dressings and mordants of a kind used in the textile, paper, leather or like industries, n.e.s., with a basis of amylaceous substances, containing ≥ 70 % to < 83 % of these substances by weight | 8,3+15,1EUR/100kg/net MAX 12,8 | 7 |  |
| 38091090 | Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations such as dressings and mordants of a kind used in the textile, paper, leather or like industries, n.e.s., with a basis of amylaceous substances, containing ≥ 83 % of these substances by weight | 8,3+17,7EUR/100kg/net MAX 12,8 | 7 |  |
| 38099100 | Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs, and other products and preparations, e.g. dressings and mordants of a kind used in the textile or similar industries, n.e.s. (excl. those with a basis of amylaceous substances) | 6,3 | 4 |  |
| 38099200 | Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs, and other products and preparations, e.g. dressings and mordants of a kind used in the paper or similar industries, n.e.s. (excl. those with a basis of amylaceous substances) | 6,3 | 4 |  |
| 38099300 | Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs, and other products and preparations, e.g. dressings and mordants of a kind used in the leather or similar industries, n.e.s. (excl. those with a basis of amylaceous substances) | 6,3 | 4 |  |
| 38101000 | Pickling preparations for metal surfaces; soldering, brazing or welding pastes and powders consisting of metal and other materials | 6,5 | 4 |  |
| 38109010 | Preparations of a kind used as coatings or cores for welding electrodes or rods | 4,1 | 0 |  |
| 38109090 | Fluxes and other auxiliary preparations for soldering, brazing or welding (excl. preparations of a kind used as cores or coatings for welding electrodes or rods, soldering, brazing or welding powders and pastes consisting of metal and other materials, and welding electrodes or rods of base metals or metal carbides coated with fluxes) | 5 | 4 |  |
| 38111110 | Anti-knock preparations for motor fuels based on tetraethyl-lead | 6,5 | 4 |  |
| 38111190 | Anti-knock preparations for motor fuels based on lead compounds (excl. tetraethyl-lead) | 5,8 | 4 |  |
| 38111900 | Anti-knock preparations for motor fuels (excl. those based on lead compounds) | 5,8 | 4 |  |
| 38112100 | Prepared additives for oil lubricants containing petroleum oil or bituminous mineral oil | 5,3 | 4 |  |
| 38112900 | Prepared additives for oil lubricants not containing petroleum oil or bituminous mineral oil | 5,8 | 4 |  |
| 38119000 | Oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives for mineral oils, incl. gasoline, or for other liquids used for the same purposes as mineral oils (excl. anti-knock preparations and oil lubricant additives) | 5,8 | 4 |  |
| 38121000 | Prepared rubber accelerators | 6,3 | 4 |  |
| 38122010 | Reaction mixture containing benzyl 3-isobutyryloxy-1-isopropyl-2,2-dimethylpropyl phthalate and benzyl 3-isobutyryloxy-2,2,4-trimethylpentyl phthalate as composite plasticisers for rubber or plastics | Free | 0 |  |
| 38122090 | Composite plasticisers for rubber or plastics, n.e.s. (excl. reaction mixture containing benzyl 3-isobutyryloxy-1-isopropyl-2,2-dimethylpropyl phthalate and benzyl 3-isobutyryloxy-2,2,4-trimethylpentyl phthalate) | 6,5 | 4 |  |
| 38123021 | Mixtures of oligomers of 1,2-dihydro-2,2,4-trimethyl-quinoline | 6,5 | 4 |  |
| 38123029 | Anti-oxidising preparations for rubber or plastics (excl. mixtures of oligomers of 1,2-dihydro-2,2,4-trimethyl-quinoline) | 6,5 | 4 |  |
| 38123080 | Compound stabilisers for rubber or plastics (excl. anti‑oxidising preparations) | 6,5 | 4 |  |
| 38130000 | Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades (excl. full or empty fire-extinguishing devices, whether or not portable, unmixed chemically undefined products with fire-extinguishing properties in other forms) | 6,5 | 4 |  |
| 38140010 | Organic composite solvents and thinners and prepared paint or varnish removers, based on butyl acetate (excl. nail varnish remover) | 6,5 | 4 |  |
| 38140090 | Organic composite solvents and thinners and prepared paint or varnish removers (excl. those based on butyl acetate and nail varnish remover) | 6,5 | 4 |  |
| 38151100 | Supported catalysts with nickel or a nickel compound as the active substance, n.e.s. | 6,5 | 4 |  |
| 38151200 | Supported catalysts with precious metal or a precious-metal compound as the active substance, n.e.s. | 6,5 | 4 |  |
| 38151910 | Catalysts in the form of grains of which ≥ 90 % by weight have a particle-size ≤ 10 micrometres, consisting of a mixture of oxides on a magnesium-silicate support, containing by weight ≥ 20 % but ≤ 35 % of copper and ≥ 2 % but ≤ 3 % of bismuth and of an apparent specific gravity of ≥ 0,2 but ≤ 1,0 | Free | 0 |  |
| 38151990 | Supported catalysts, n.e.s. (excl. supported catalysts with precious metal, a precious-metal compound, nickel or a nickel compound as the active substance and catalysts in the form of grains of which ≥ 90 % by weight have a particle-size ≤ 10 micrometres, consisting of a mixture of oxides on a magnesium-silicate support, containing by weight ≥ 20 % but ≤ 35 % of copper and ≥ 2 % but ≤ 3 % of bismuth and of an apparent specific gravity of ≥ 0,2 but ≤ 1,0) | 6,5 | 4 |  |
| 38159010 | Catalysts consisting of ethyltriphenylphosphonium acetate in the form of a solution in methanol (excl. supported catalysts) | Free | 0 |  |
| 38159090 | Reaction initiators, reaction accelerators and catalytic preparations, n.e.s. (excl. rubber accelerators, supported catalysts and catalysts consisting of ethyltriphenylphosphonium acetate in the form of a solution in methanol) | 6,5 | 4 |  |
| 38160000 | Refractory cements, mortars, concretes and similar compositions (excl. preparations based on graphite or other carbonaceous substances) | 2,7 | 0 |  |
| 38170050 | Linear alkylbenzene | 6,3 | 4 |  |
| 38170080 | Mixed alkylbenzenes and mixed alkylnaphthalenes, produced by the alkylation of benzene and naphthalene (excl. linear alkylbenzene and mixed isomers of cyclic hydrocarbons) | 6,3 | 4 |  |
| 38180010 | Silicon doped for use in electronics, in the form of discs, wafers, cylinders, rods or similar forms, whether or not polished or with a uniform epitaxial coating (excl. elements that have been further processed, e.g. by selective diffusion) | Free | 0 |  |
| 38180090 | Chemical elements and compounds doped for use in electronics, in the form of discs, wafers, cylinders, rods or similar forms, or cut into discs, wafers or similar forms, whether or not polished or with a uniform epitaxial coating (excl. elements that have been further processed, e.g. by selective diffusion, and doped silicon) | Free | 0 |  |
| 38190000 | Hydraulic brake fluids and other prepared liquids for hydraulic transmission not containing petroleum oil or bituminous mineral oil, or containing < 70 % petroleum oil or bituminous mineral oil by weight | 6,5 | 4 |  |
| 38200000 | Anti-freezing preparations and prepared de-icing fluids (excl. prepared additives for mineral oils or other liquids used for the same purposes as mineral oils) | 6,5 | 4 |  |
| 38210000 | Prepared culture media for the development or maintenance of micro-organisms "incl. viruses and the like" or of plant, human or animal cells | 5 | 4 |  |
| 38220000 | Diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents whether or not on a backing, and certified reference materials (excl. compound diagnostic reagents designed to be administered to the patient, blood-grouping reagents) | Free | 0 |  |
| 38231100 | Stearic acid, industrial | 5,1 | 0 |  |
| 38231200 | Oleic acid, industrial | 4,5 | 0 |  |
| 38231300 | Tall oil fatty acids, industrial | 2,9 | 0 |  |
| 38231910 | Fatty acids, distilled | 2,9 | 0 |  |
| 38231930 | Fatty acid distillate | 2,9 | 0 |  |
| 38231990 | Fatty acids, industrial, monocarboxylic; acid oils from refining (excl. stearic acid, oleic acid and tall oil fatty acids, distilled fatty acids and fatty acid distillate) | 2,9 | 0 |  |
| 38237000 | Fatty alcohols, industrial | 3,8 | 0 |  |
| 38241000 | Prepared binders for foundry moulds or cores | 6,5 | 4 |  |
| 38243000 | Non-agglomerated metal carbides mixed together or with metallic binders | 5,3 | 4 |  |
| 38244000 | Prepared additives for cements, mortars or concretes | 6,5 | 4 |  |
| 38245010 | Concrete ready to pour | 6,5 | 4 |  |
| 38245090 | Non-refractory mortars and concretes (excl. concrete ready to pour) | 6,5 | 4 |  |
| 38246011 | Sorbitol in aqueous solution, containing ≤ 2 % by weight of D-mannitol, calculated on the D-glucitol content (excl. Dglucitol [sorbitol]) | 7,7+16,1EUR/100kg/net | SH2 |  |
| 38246019 | Sorbitol in aqueous solution, containing > 2 % by weight of D-mannitol, calculated on the D-glucitol content (excl. Dglucitol [sorbitol]) | 9,6+37,8EUR/100kg/net | SH2 |  |
| 38246091 | Sorbitol containing ≤ 2 % by weight of D-mannitol, calculated on the D-glucitol content (excl. sorbitol in aqueous solution and Dglucitol [sorbitol]) | 7,7+23EUR/100kg/   net | SH2 |  |
| 38246099 | Sorbitol containing > 2 % by weight of D-mannitol, calculated on the D-glucitol content (excl. sorbitol in aqueous solution and Dglucitol [sorbitol]) | 9,6+53,7EUR/100kg/net | SH2 |  |
| 38247100 | Mixtures containing chlorofluorocarbons "CFCs", whether or not containing hydrochlorofluorocarbons "HCFCs", perfluorocarbons "PFCs" or hydrofluorocarbons "HFCs" | 6,5 | 4 |  |
| 38247200 | Mixtures containing bromochlorodifluoromethane, bromotrifluoromethane or dibromotetrafluoroethanes | 6,5 | 4 |  |
| 38247300 | Mixtures containing hydrobromofluorocarbons "HBFCs" | 6,5 | 4 |  |
| 38247400 | Mixtures containing hydrochlorofluorocarbons "HCFCs", whether or not containing perfluorocarbons "PFCs" or hydrofluorocarbons "HFCs", but not containing chlorofluorocarbons "CFCs" | 6,5 | 4 |  |
| 38247500 | Mixtures containing carbon tetrachloride | 6,5 | 4 |  |
| 38247600 | Mixtures containing 1,1,1-trichloroethane "methyl chloroform" | 6,5 | 4 |  |
| 38247700 | Mixtures containing bromomethane "methyl bromide" or bromochloromethane | 6,5 | 4 |  |
| 38247800 | Mixtures containing perfluorocarbons "PFCs" or hydrofluorocarbons "HFCs", but not containing chlorofluorocarbons "CFCs" or hydrochlorofluorocarbons "HCFCs" | 6,5 | 4 |  |
| 38247900 | Mixtures containing halogenated derivatives of methane, ethane or propane (excl. those of subheadings 3824.71.00 to3824.78.00) | 6,5 | 4 |  |
| 38248100 | Mixtures and preparations containing oxirane "ethylene oxide" | 6,5 | 4 |  |
| 38248200 | Mixtures and preparations containing polychlorinated biphenyls "PCBs", polychlorinated terphenyls "PCTs" or polybrominated biphenyls "PBBs" | 6,5 | 4 |  |
| 38248300 | Mixtures and preparations containing tris"2,3‑dibromopropyl" phosphate | 6,5 | 4 |  |
| 38249010 | Thiophenated sulphonic acids of bituminous mineral oil, and salts thereof; petroleum sulphonates (excl. those of ammonium, alkali metals or ethanolamines) | 5,7 | 4 |  |
| 38249015 | Ion-exchangers (excl. polymers of Chapter 39) | 6,5 | 4 |  |
| 38249020 | Getters for electric vacuum tubes | 6 | 4 |  |
| 38249025 | Pyrolignites, e.g. of calcium; crude calcium tartrate; crude calcium citrate | 5,1 | 4 |  |
| 38249030 | Naphthenic acids and the water-insoluble salts and esters thereof | 3,2 | 4 |  |
| 38249035 | Anti-rust preparations containing amines as active constituents | 6,5 | 4 |  |
| 38249040 | Inorganic composite solvents and thinners for varnishes and similar products | 6,5 | 4 |  |
| 38249045 | Anti-scaling and similar compounds | 6,5 | 4 |  |
| 38249050 | Preparations for electroplating for the chemical and allied industries | 6,5 | 4 |  |
| 38249055 | Mixtures of mono-, di- and tri-, fatty acid esters of glycerol "emulsifiers for fats" | 6,5 | 4 |  |
| 38249058 | Nicotine patches (transdermal systems), intented to assist smokers to stop smoking | Free | 0 |  |
| 38249061 | Intermediate products of the antibiotics manufacturing process obtained from the fermentation of Streptomyces tenebrarius, whether or not dried, for use in the manufacture of human medicaments of heading 3004 | Free | 0 |  |
| 38249062 | Intermediate products from the manufacture of monensin salts for pharmaceutical or chemical uses | Free | 0 |  |
| 38249064 | Products and preparations for the chemical and allied industries for pharmaceutical or chemical uses, n.e.s. (excl. intermediate products of the antibiotics manufacturing process obtained from the fermentation of Streptomyces tenebrarius, whether or not dried, for use in the manufacture of human medicaments of heading 3004 and intermediate products from the manufacture of monensin salts) | 6,5 | 4 |  |
| 38249065 | Auxiliary products in the form of chemical preparations of a kind used in foundries (excl. prepared binders for foundry moulds or cores) | 6,5 | 4 |  |
| 38249070 | Fire-proofing, water-proofing and similar chemical protective preparations used in the building industry | 6,5 | 4 |  |
| 38249075 | Lithium niobate wafer, undoped | Free | 0 |  |
| 38249080 | Mixture of amines derived from dimerised fatty acids, of an average molecular weight of ≥ 520 but ≤ 550 | Free | 0 |  |
| 38249085 | 3-"1-Ethyl-1-methylpropyl"isoxazol-5-ylamine, in the form of a solution in toluene | Free | 0 |  |
| 38249087 | Mixtures consisting mainly of (5-ethyl-2-methyl-2-oxido-1,3,2-dioxaphosphinan-5-yl)methyl methyl methylphosphonate and bis[(5-ethyl-2-methyl-2-oxido-1,3,2-dioxaphosphinan-5-yl)methyl] methylphosphonate and mixtures consisting mainly of dimethyl methylphos phonate, oxirane and diphosphorus pentaoxide | 6,5 | 4 |  |
| 38249097 | Chemical products and preparations of the chemical or allied industries, incl. those consisting of mixtures of natural products, n.e.s. | 6,5 | 4 |  |
| 38251000 | Municipal waste | 6,5 | 4 |  |
| 38252000 | Sewage sludge | 6,5 | 4 |  |
| 38253000 | Clinical waste | 6,5 | 4 |  |
| 38254100 | Waste organic solvents, halogenated | 6,5 | 4 |  |
| 38254900 | Waste organic solvents, non-halogenated | 6,5 | 4 |  |
| 38255000 | Wastes of metal pickling liquors, of hydraulic fluids, brake fluids and anti-freeze fluids | 6,5 | 4 |  |
| 38256100 | Wastes from chemical or allied industries, mainly containing organic constituents (excl. anti-freeze fluids) | 6,5 | 4 |  |
| 38256900 | Wastes from chemical or allied industries (excl. wastes of metal pickling liquors, of hydraulic fluids, brake fluids and anti-freeze fluids and those mainly containing organic constituents) | 6,5 | 4 |  |
| 38259010 | Alkaline iron oxide for the purification of gas | 5 | 4 |  |
| 38259090 | Residual products of the chemical or allied industries, n.e.s. (excl. waste) | 6,5 | 4 |  |
| 38260010 | Fatty-acid mono-alkyl esters, containing by volume ≥ 96,5 % of esters "FAMAE" | 6,5 | 10 |  |
| 38260090 | Biodiesel and mixtures thereof, not containing or containing < 70 % by weight of petroleum oils or oils obtained from bituminous minerals (excl. fatty-acid mono-alkyl esters containing by volume ≥ 96,5 % of esters "FAMAE") | 6,5 | 10 |  |
| 39011010 | Linear polyethylene with a specific gravity of < 0,94, in primary forms | 6,5 | 4 |  |
| 39011090 | Polyethylene with a specific gravity of < 0,94, in primary forms (excl. linear polyethylene) | 6,5 | 4 |  |
| 39012010 | Polyethylene in blocks of irregular shape, lumps, powders, granules, flakes and similar bulk forms, of a specific gravity of ≥ 0,958 at 23°C, containing ≤ 50 mg/kg of aluminium, ≤ 2 mg/kg of calcium, of chromium, of iron, of nickel and of titanium each and ≤ 8 mg/kg of vanadium, for the manufacture of chlorosulphonated polyethylene | Free | 0 |  |
| 39012090 | Polyethylene with a specific gravity of ≥ 0,94, in primary forms (excl. polyethylene in blocks of irregular shape, lumps, powders, granules, flakes and similar bulk forms, of a specific gravity of ≥ 0,958 at 23°C, containing ≤ 50mg/kg of aluminium, ≤=  2 mg/kg of calcium, of chromium, of iron, of nickel and of titanium each and ≤ 8 mg/kg of vanadium, for the manufacture of chlorosulphonated polyethylene) | 6,5 | 4 |  |
| 39013000 | Ethylene-vinyl acetate copolymers, in primary forms | 6,5 | 4 |  |
| 39019030 | Ionomer resin consisting of a salt of a terpolymer of ethylene with isobutyl acrylate and methacrylic acid, in primary forms, and A-B-A block copolymer of ethylene of polystyrene, ethylene-butylene copolymer and polystyrene, containing by weight ≤ 35 % of styrene, in blocks of irregular shape, lumps, powders, granules, flakes and similar bulk forms | Free | 0 |  |
| 39019090 | Polymers of ethylene, in primary forms (excl. polyethylene, ethylene-vinyl acetate copolymers, ionomer resin consisting of a salt of a terpolymer of ethylene with isobutyl acrylate and methacrylic acid and A-B-A block copolymer of ethylene of polystyrene,  ethylene-butylene copolymer and polystyrene, containing by weight ≤ 35 % of styrene, in blocks of irregular shape, lumps, powders, granules, flakes and similar bulk forms) | 6,5 | 4 |  |
| 39021000 | Polypropylene, in primary forms | 6,5 | 4 |  |
| 39022000 | Polyisobutylene, in primary forms | 6,5 | 4 |  |
| 39023000 | Propylene copolymers, in primary forms | 6,5 | 4 |  |
| 39029010 | A-B-A block copolymer of propylene or of other olefins, of polystyrene, ethylene-butylene copolymer and polystyrene, containing by weight ≤ 35 % of styrene, in blocks of irregular shape, lumps, powders, granules, flakes and similar bulk forms | Free | 0 |  |
| 39029020 | Polybut-1-ene, a copolymer of but-1-ene with ethylene containing by weight ≤ 10 % of ethylene, or a blend of polybut-1-ene with polyethylene and/or polypropylene containing by weight ≤ 10 % of polyethylene and/or ≤ 25 % of polypropylene, in blocks of irregular shape, lumps, powders, granules, flakes and similar bulk forms | Free | 0 |  |
| 39029090 | Polymers of propylene or of other olefins, in primary forms (excl. polypropylene, polyisobutylene, propylene copolymers, and a A-B-A block copolymer of polystyrene, ethylene-butylene copolymer and polystyrene, containing by weight ≤ 35 % of styrene and polybut-1-ene, a copolymer of but-1-ene with ethylene containing by weight ≤ 10 % of ethylene, or a blend of polybut-1-ene with polyethylene and/or polypropylene containing by weight ≤ 10 % of polyethylene and/or ≤ 25 % of polypropylene, in blocks of irregular shape, lumps, powders, granules, flakes and similar bulk forms) | 6,5 | 4 |  |
| 39031100 | Expansible polystyrene, in primary forms | 6,5 | 4 |  |
| 39031900 | Polystyrene, in primary forms (excl. expansible) | 6,5 | 4 |  |
| 39032000 | Styrene-acrylonitrile copolymers "SAN", in primary forms | 6,5 | 4 |  |
| 39033000 | Acrylonitrile-butadiene-styrene copolymers "ABS", in primary forms | 6,5 | 4 |  |
| 39039010 | Copolymer solely of styrene with allyl alcohol, of an acetyl value of ≥ 175, in primary form | Free | 0 |  |
| 39039020 | Brominated polystyrene containing by weight ≥ 58 % but ≤ 71 % of bromine, in blocks of irregular shape, lumps, powders, granules, flakes and similar bulk forms | Free | 0 |  |
| 39039090 | Polymers of styrene, in primary forms (excl. polystyrene, styrene-acrylonitrile copolymers "SAN", acrylonitrile-butadiene-styrene "ABS", copolymer solely of styrene with allyl alcohol, of an acetyl value of ≥ 175 and brominated polystyrene, containing by weight ≥ 58 % but ≤ 71 % of bromine, in blocks of irregular shape, lumps, powders, granules, flakes and similar bulk forms) | 6,5 | 4 |  |
| 39041000 | Poly"vinyl chloride", in primary forms, not mixed with any other substances | 6,5 | 4 |  |
| 39042100 | Non-plasticised poly"vinyl chloride", in primary forms, mixed with other substances | 6,5 | 4 |  |
| 39042200 | Plasticised poly"vinyl chloride", in primary forms, mixed with other substances | 6,5 | 4 |  |
| 39043000 | Vinyl chloride-vinyl acetate copolymers, in primary forms | 6,5 | 4 |  |
| 39044000 | Vinyl chloride copolymers, in primary forms (excl. vinyl chloride-vinyl acetate copolymers) | 6,5 | 4 |  |
| 39045010 | Copolymer of vinylidene chloride with acrylonitrile, in the form of expansible beads of a diameter of ≥ 4 micrometres but ≤ 20 micrometres | Free | 0 |  |
| 39045090 | Vinylidene chloride polymers, in primary forms (excl. copolymer of vinylidene chloride with acrylonitrile, in the form of expansible beads of a diameter of ≥ 4 but ≤ 20 micrometres) | 6,5 | 4 |  |
| 39046100 | Polytetrafluoroethylene, in primary forms | 6,5 | 4 |  |
| 39046910 | Poly"vinyl fluoride" in blocks of irregular shape, lumps, powders, granules, flakes and similar bulk forms | Free | 0 |  |
| 39046920 | Fluoroelastomers FKM, in primary forms | 6,5 | 4 |  |
| 39046980 | Fluoropolymers of vinyl chloride or of other halogenated olefins, in primary forms (excl. fluoroelastomers FKM, polytetrafluoroethylene, poly(vinyl fluoride) in blocks of irregular shape, lumps, powders, granules, flakes and similar bulk forms) | 6,5 | 4 |  |
| 39049000 | Polymers of vinyl chloride or other halogenated olefins, in primary forms (excl. poly"vinyl chloride", copolymers of vinyl chloride, polymers of vinyl chloride and fluoropolymers) | 6,5 | 4 |  |
| 39051200 | Poly"vinyl acetate", in aqueous dispersion | 6,5 | 4 |  |
| 39051900 | Poly"vinyl acetate", in primary forms (excl. in aqueous dispersion) | 6,5 | 4 |  |
| 39052100 | Vinyl acetate copolymers, in aqueous dispersion | 6,5 | 4 |  |
| 39052900 | Vinyl acetate copolymers, in primary forms (excl. in aqueous dispersion) | 6,5 | 4 |  |
| 39053000 | Poly"vinyl alcohol", in primary forms, whether or not containing unhydrolyzed acetate groups | 6,5 | 4 |  |
| 39059100 | Copolymers of vinyl, in primary forms (excl. vinyl chloride-vinyl acetate copolymers and other vinyl chloride copolymers, and vinyl acetate copolymers) | 6,5 | 4 |  |
| 39059910 | Poly"vinyl formal" in blocks of irregular shape, lumps, powders, granules, flakes and similar bulk forms, of a molecular weight of ≥ 10 000 but ≤ 40 000 and containing by weight ≥ 9,5 % but ≤ 13 % of acetyl groups evaluated as vinyl acetate and ≥ 5 % but ≤ 6,5 % of hydroxy groups evaluated as vinyl alcohol | Free | 0 |  |
| 39059990 | Polymers of vinyl esters and other vinyl polymers, in primary forms (excl. those of vinyl chloride or other halogenated olefins, poly"vinyl acetate", copolymers and poly"vinyl alcohol", whether or not containing unhydrolised acetate groups, and poly"vinyl formal" in blocks of irregular shape, lumps, powders, granules, flakes and similar bulk forms, of a molecular weight of ≥ 10 000 but ≤ 40 000 and containing by weight ≥ 9,5 % but ≤ 13 % of acetyl groups evaluated as vinyl acetate and ≥ 5 % but ≤ 6,5 % of hydroxy groups evaluated as vinyl alcohol) | 6,5 | 4 |  |
| 39061000 | Poly"methyl methacrylate", in primary forms | 6,5 | 4 |  |
| 39069010 | Poly[N-"3-hydroxyimino-1,1-dimethylbutyl"acrylamide], in primary forms | Free | 0 |  |
| 39069020 | Copolymer of 2-diisopropylaminoethyl methacrylate with decyl methacrylate in the form of a solution in N,N-dimethylacetamide, containing by weight ≥ 55 % of copolymer | Free | 0 |  |
| 39069030 | Copolymer of acrylic acid with 2-ethylhexyl acrylate containing by weight ≥ 10 % but ≤ 11 % of 2-ethylhexyl acrylate, in primary forms | Free | 0 |  |
| 39069040 | Copolymer of acrylonitrile with methyl acrylate, modified with polybutadiene-acrylonitrile "NBR", in primary forms | Free | 0 |  |
| 39069050 | Polymerization product of acrylic acid with alkyl methacrylate and small quantities of other monomers, for use as a thickener in the manufacture of textile printing pastes | Free | 0 |  |
| 39069060 | Copolymer of methyl acrylate with ethylene and a monomer containing a non-terminal carboxy group as a substituent, containing by weight ≥ 50 % of methyl acrylate, whether or not compounded with silica, in primary forms | 5 | 4 |  |
| 39069090 | Acrylic polymers in primary forms (excl. poly"methyl methacrylate", poly[N-"3-hydroxyimino-1,1-dimethylbutyl"acrylamide], copolymer of 2-diisopropylaminoethyl methacrylate with decyl methacrylate in the form of a solution in N,N-dimethylacetamide, containing by weight ≥ 55 % of copolymer, copolymer of acrylic acid with 2-ethylhexyl acrylate containing by weight ≥ 10 % but ≤ 11 % of 2-ethylhexyl acrylate, copolymer of acrylonitrile with methyl acrylate modified with polybutadiene-acrylonitrile "nbr", polymerization product of acrylic acid with alkyl methacrylate and small quantities of other monomers for use as a thickener in the manufacture of textile printing pastes and copolymer of methyl acrylate with ethylene and a monomer containing a non-terminal carboxy group as a substituent, containing by weight ≥ 50 % of methyl acrylate, whether or not compounded with silica) | 6,5 | 4 |  |
| 39071000 | Polyacetals, in primary forms | 6,5 | 4 |  |
| 39072011 | Polyethylene glycols, in primary forms | 6,5 | 4 |  |
| 39072020 | Polyether alcohols, in primary forms (excl. polyethylene glycols) | 6,5 | 4 |  |
| 39072091 | Copolymer of 1-chloro-2,3-epoxypropane with ethylene oxide, in primary forms | Free | 0 |  |
| 39072099 | Polyethers in primary forms (excl. polyether alcohols, polyacetals and copolymer of 1-chloro-2,3-epoxypropane with ethylene oxide) | 6,5 | 4 |  |
| 39073000 | Epoxide resins, in primary forms | 6,5 | 4 |  |
| 39074000 | Polycarbonates, in primary forms | 6,5 | 4 |  |
| 39075000 | Alkyd resins, in primary forms | 6,5 | 4 |  |
| 39076020 | Poly"ethylene terephthalate", in primary forms, having a viscosity number of ≥ 78 ml/g | 6,5 | 7 |  |
| 39076080 | Poly"ethylene terephthalate", in primary forms, having a viscosity number of < 78 ml/g | 6,5 | 4 |  |
| 39077000 | Poly"lactic acid", in primary forms | 6,5 | 4 |  |
| 39079110 | Unsaturated liquid polyesters, in primary forms (excl. polycarbonates, alkyd resins, poly"ethylene terephthalate" and poly"lactic acid") | 6,5 | 4 |  |
| 39079190 | Unsaturated polyesters, in primary forms (excl. liquid, and polycarbonates, alkyd resins, poly"ethylene terephthalate" and poly"lactic acid") | 6,5 | 4 |  |
| 39079910 | Poly"ethylene naphthalene-2,6-dicarboxylate", saturated, in primary forms | Free | 0 |  |
| 39079990 | Polyesters, saturated, in primary forms (excl. polycarbonates, alkyd resins, poly"ethylene terephthalate", poly"lactic acid" and poly"ethylene naphthalene-2,6-dicarboxylate") | 6,5 | 4 |  |
| 39081000 | Polyamides-6, -11, -12, -6,6, -6,9, -6,10 or -6,12, in primary forms | 6,5 | 4 |  |
| 39089000 | Polyamides, in primary forms (excl. polyamides-6, -11, -12, -6,6, -6,9, -6,10 and -6,12) | 6,5 | 4 |  |
| 39091000 | Urea resins and thiourea resins, in primary forms | 6,5 | 4 |  |
| 39092000 | Melamine resins, in primary forms | 6,5 | 4 |  |
| 39093000 | Amino-resins, in primary forms (excl. urea resins, thiourea resins and melamine resins) | 6,5 | 4 |  |
| 39094000 | Phenolic resins, in primary forms | 6,5 | 4 |  |
| 39095010 | Polyurethane of 2,2'-"tert-butylimino"diethanol and 4,4'-methylenedicyclohexyl diisocyanate, in the form of a solution in N,N-dimethylacetamide, containing by weight ≥ 50 % of polymer | Free | 0 |  |
| 39095090 | Polyurethanes in primary forms (excl. polyurethane of 2,2'-"tert-butylimino"diethanol and 4,4'-methylenedicyclohexyl diisocyanate, in the form of a solution in N,N-dimethylacetamide) | 6,5 | 4 |  |
| 39100000 | Silicones in primary forms | 6,5 | 4 |  |
| 39111000 | Petroleum resins, coumarone, indene or coumarone-indene resins and polyterpenes, in primary forms | 6,5 | 4 |  |
| 39119011 | Poly"oxy-1,4-phenylenesulphonyl-1,4-phenyleneoxy-1,4-phenyleneisopropylidene-1,4-phenylene" in blocks of irregular shape, lumps, powders, granules, flakes and similar bulk forms, whether or not chemically modified | 3,5 | 0 |  |
| 39119013 | Poly"thio-1,4-phenylene", whether or not chemically modified, in primary forms | Free | 0 |  |
| 39119019 | Condensation or rearrangement polymerization products, whether or not chemically modified, n.e.s., in primary forms (excl. poly"oxy-1,4-phenylenesulphonyl-1,4-phenyleneoxy-1,4-phenyleneisopropylidene-1,4-phenylene" in blocks of irregular shape, lumps, powders, granules, flakes and similar bulk forms and poly"thio-1,4-phenylene) | 6,5 | 4 |  |
| 39119092 | Hydrogenated copolymers of vinyltoluene and alfa-methylstyrene, and copolymer of p-cresol and divinylbenzene, in the form of a solution in N,N-dimethylacetamide containing by weight50 % or more of polymer, produced by chemical synthesis, in primary forms | Free | 0 |  |
| 39119099 | Polymer and prepolymer plastics produced by chemical synthesis, n.e.s., in primary forms (excl. copolymer of p-cresol and divinylbenzene in the form of a solution in N,N-dimethylacetamide containing by weight ≥ 50 % of polymer and hydrogenated copolymers of vinyltoluene and alfa-methylstyrene) | 6,5 | 4 |  |
| 39121100 | Non-plasticised cellulose acetates, in primary forms | 6,5 | 4 |  |
| 39121200 | Plasticised cellulose acetates, in primary forms | 6,5 | 4 |  |
| 39122011 | Non-plasticised collodions and celloidin, in primary forms | 6,5 | 10 |  |
| 39122019 | Non-plasticised cellulose nitrates, in primary forms (excl. collodions and colloidin) | 6 | 10 |  |
| 39122090 | Plasticised cellulose nitrates, incl. collodions, in primary forms | 6,5 | 10 |  |
| 39123100 | Carboxymethylcellulose and its salts, in primary forms | 6,5 | 4 |  |
| 39123920 | Hydroxypropylcellulose in primary forms | Free | 0 |  |
| 39123985 | Cellulose ethers in primary forms (excl. carboxymethylcellulose and its salts and hydroxypropylcellulose) | 6,5 | 4 |  |
| 39129010 | Cellulose esters, in primary forms | 6,4 | 4 |  |
| 39129090 | Cellulose and chemical derivatives thereof, n.e.s., in primary forms (excl. cellulose acetates, cellulose nitrates, cellulose ethers and cellulose esters) | 6,5 | 4 |  |
| 39131000 | Alginic acid, its salts and esters, in primary forms | 5 | 4 |  |
| 39139000 | Natural polymers and modified natural polymers, e.g. hardened proteins, chemical derivatives of natural rubber, n.e.s., in primary forms (excl. alginic acid and its salts and esters) | 6,5 | 4 |  |
| 39140000 | Ion-exchangers based on polymers of heading 3901 to3913, in primary forms | 6,5 | 4 |  |
| 39151000 | Waste, parings and scrap, of polymers of ethylene | 6,5 | 4 |  |
| 39152000 | Waste, parings and scrap, of polymers of styrene | 6,5 | 4 |  |
| 39153000 | Waste, parings and scrap, of polymers of vinyl chloride | 6,5 | 4 |  |
| 39159011 | Waste, parings and scrap, of polymers of propylene | 6,5 | 4 |  |
| 39159080 | Waste, parings and scrap, of plastics (excl. that of polymers of ethylene, styrene, vinyl chloride and propylene) | 6,5 | 4 |  |
| 39161000 | Monofilament of which any cross-sectional dimension > 1 mm, rods, sticks and profile shapes, of polymers of ethylene, whether or not surface-worked but not further worked | 6,5 | 4 |  |
| 39162000 | Monofilament with any cross-sectional dimension of > 1 mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of polymers of vinyl chloride | 6,5 | 4 |  |
| 39169010 | Monofilament of which any cross-sectional dimension > 1 mm, rods, sticks and profile shapes, of condensation or rearrangement polymerization products, whether or not surface-worked but not further worked, whether or not chemically modified | 6,5 | 4 |  |
| 39169050 | Monofilament of which any cross-sectional dimension > 1 mm, rods, sticks and profile shapes, of addition polymerisation products, whether or not surface-worked but not further worked (excl. that of polymers of ethylene and vinyl chloride) | 6,5 | 4 |  |
| 39169090 | Monofilament of which any cross-sectional dimension > 1 mm, rods, sticks and profile shapes, of plastics, whether or not surface-worked but not further worked (excl. that of addition polymerization products, condensation or rearrangement polymerization products, whether or not chemically modified) | 6,5 | 4 |  |
| 39171010 | Artificial guts "sausage casings" of hardened protein | 5,3 | 4 |  |
| 39171090 | Artificial guts "sausage casings" of cellulose materials | 6,5 | 4 |  |
| 39172110 | Rigid tubes, pipes and hoses, of polymers of ethylene, seamless and of a length > the maximum cross-sectional dimension, whether or not surface-worked, but not otherwise worked | 6,5 | 4 |  |
| 39172190 | Rigid tubes, pipes and hoses, of polymers of ethylene (excl. seamless and cut to length only) | 6,5 | 4 |  |
| 39172210 | Rigid tubes, pipes and hoses, of polymers of propylene, seamless and of a length > the maximum cross-sectional dimension, whether or not surface-worked, but not otherwise worked | 6,5 | 4 |  |
| 39172290 | Rigid tubes, pipes and hoses, of polymers of propylene (excl. seamless and cut to length only) | 6,5 | 4 |  |
| 39172310 | Rigid tubes, pipes and hoses, of polymers of vinyl chloride, seamless and of a length > the maximum cross-sectional dimension, whether or not surface-worked, but not otherwise worked | 6,5 | 4 |  |
| 39172390 | Rigid tubes, pipes and hoses, of polymers of vinyl chloride (excl. seamless and cut to length only) | 6,5 | 4 |  |
| 39172900 | Rigid tubes, pipes and hoses, of plastics (excl. those of polymers of ethylene, propylene and vinyl chloride) | 6,5 | 4 |  |
| 39173100 | Flexible tubes, pipes and hoses, of plastics, burst pressure ≥ 27,6 MPa | 6,5 | 4 |  |
| 39173200 | Flexible tubes, pipes and hoses of plastics, not reinforced or otherwise combined with other materials, without fittings | 6,5 | 4 |  |
| 39173300 | Flexible tubes, pipes and hoses of plastics, not reinforced or otherwise combined with other materials, with fittings, seals or connectors | 6,5 | 4 |  |
| 39173900 | Flexible tubes, pipes and hoses, of plastics, reinforced or otherwise combined with other materials (excl. those with a burst pressure of ≥ 27,6 MPa) | 6,5 | 4 |  |
| 39174000 | Fittings, e.g. joints, elbows, flanges, of plastics, for tubes, pipes and hoses | 6,5 | 4 |  |
| 39181010 | Floor coverings, whether or not self-adhesive, in rolls or in the form of tiles, and wall or ceiling coverings "in rolls with a width of ≥ 45 cm, consisting of a layer of plastics fixed permanently on a backing of any material other than paper, the face side of which is grained, embossed, coloured, design-printed or otherwise decorated", on a support impregnated, coated or covered with poly"vinyl chloride" | 6,5 | 4 |  |
| 39181090 | Floor coverings of polymers of vinyl chloride, whether or not self-adhesive, in rolls or in the form of tiles (excl. those on a backing coated, impregnated or covered with poly"vinyl chloride") | 6,5 | 4 |  |
| 39189000 | Floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles, and wall or ceiling coverings in rolls with a width of ≥ 45 cm, consisting of a layer of plastics fixed permanently on a backing of any material other than paper | 6,5 | 4 |  |
| 39191012 | Plastic strips of poly"vinyl chloride" or of polyethylene, coated with unvulcanised natural or synthetic rubber, self-adhesive, in rolls ≤ 20 cm wide | 6,3 | 4 |  |
| 39191015 | Plastic strips of polypropylene, coated with unvulcanised natural or synthetic rubber, self-adhesive, in rolls ≤ 20 cm wide | 6,3 | 4 |  |
| 39191019 | Plastic strips, coated with unvulcanised natural or synthetic rubber, self-adhesive, in rolls ≤ 20 cm wide (excl. such products of poly"vinyl chloride", polyethylenes or polypropylenes) | 6,3 | 4 |  |
| 39191080 | Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, in rolls ≤ 20 cm wide (excl. plastic strips coated with unvulcanised natural or synthetic rubber) | 6,5 | 4 |  |
| 39199000 | Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls > 20 cm wide (excl. floor, wall and ceiling coverings of heading 3918) | 6,5 | 4 |  |
| 39201023 | Non-cellular polyethylene film of a thickness of ≥ 20micrometres but ≤ 40 micrometres, for the production of photoresist film used in the manufacture of semiconductors or printed circuits | Free | 0 |  |
| 39201024 | Stretch film of non-cellular polyethylene, not printed, of a thickness of ≤ 0,125 mm and of a specific gravity of < 0,94 | 6,5 | 4 |  |
| 39201025 | Plates, sheets, film, foil and strip, of non-cellular polyethylene, printed, not reinforced, laminated, supported or similarly combined with other materials, unworked or not further worked than surface-worked or only cut to square or rectangular shapes, of a thickness of ≤ 0,125 mm and of a specific gravity of < 0,94, n.e.s. (excl. not printed stretch film, and polyethylene film of a thickness of ≥ 20 but ≤ 40 micrometres for the production of photoresist film used in the manufacture of semiconductors or printed circuits) | 6,5 | 4 |  |
| 39201028 | Plates, sheets, film, foil and strip, of non-cellular polythene, not reinforced, laminated, supported or similarly combined with other materials, unworked or not further worked than surface-worked or only cut to square or rectangular shapes, of a thickness of ≤ 0,125 mm and of a specific gravity of ≥ 0,94, n.e.s. | 6,5 | 4 |  |
| 39201040 | Plates, sheets, film, foil and strip, of non-cellular polymers of ethylene, not reinforced, laminated, supported or similarly combined with other materials, unworked or not further worked than surface-worked or only cut to square or rectangular shapes, of a thickness of ≤ 0,125 mm (other than self-adhesive, and wall and ceiling coverings of heading 3918) | 6,5 | 4 |  |
| 39201081 | Synthetic paper pulp in the form of moist sheets made from unconnected finely branched non-cellular polyethylene fibrils, whether or not blended with cellulose fibres in a quantity ≤ 15 %, containing poly(vinyl alcohol) dissolved in water as the moistening agent, with a thickness of > 0,125 mm | Free | 0 |  |
| 39201089 | Plates, sheets, film, foil, tape, strip, of unexpanded polymers of ethylene, not reinforced and non-cellular "laminated" or supported or similarly combined with other materials, unworked or not further worked than surface-worked or only cut to square or rectangular shapes, with a thickness of > 0,125 mm (other than self-adhesive and floor, wall and ceiling coverings of heading 3918, and synthetic paper pulp in the form of moist sheets made from unconnected finely branched polyethylene fibrils, whether or not blended with cellulose fibres in a quantity ≥ 15 %, containing poly"vinyl alcohol" dissolved in water as the moistening agent) | 6,5 | 4 |  |
| 39202021 | Plates, sheets, film, foil and strip, of non-cellular polymers of propylene, not reinforced, laminated, supported or similarly combined with other materials, not further worked or only surface-worked and not cut to shapes other than rectangular "incl. square" of a thickness of ≤ 0,10 mm, biaxially oriented (excl. self-adhesive and wall or ceiling coverings of Chapter no 3918) | 6,5 | 4 |  |
| 39202029 | Plates, sheets, film, foil and strip, of non-cellular polymers of propylene, not reinforced, laminated, supported or similarly combined with other materials, not further worked or only surface-worked and not cut to shapes other than rectangular "incl. square" of a thickness of ≤ 0,10 mm, not biaxially oriented | 6,5 | 4 |  |
| 39202080 | Plates, sheets, film, foil and strip, of non-cellular polymers of propylene, not reinforced, laminated, supported or similarly combined with other materials, not further worked or only surface-worked and not cut to shapes other than rectangular "incl. square" of a thickness of > 0,10 mm, n.e.s. | 6,5 | 4 |  |
| 39203000 | Plates, sheets, foil, film and strip, of non-cellular polymers of styrene, not reinforced, laminated, supported or similarly combined with other materials, without backing, unworked or merely surface-worked or merely cut into squares or rectangles (excl. self-adhesive products, and floor, wall and ceiling coverings of heading 3918) | 6,5 | 4 |  |
| 39204310 | Plates, sheets, film, foil and strip, of non-cellular polymers of vinyl chloride, containing by weight ≥ 6 % of plasticisers, of a thickness of ≤ 1 mm, not reinforced, laminated, supported or similarly combined with other materials, without backing, unworked or merely surface-worked or merely cut into squares or rectangles (excl. self-adhesive products, and floor, wall and ceiling coverings of heading 3918) | 6,5 | 4 |  |
| 39204390 | Plates, sheets, film, foil and strip, of non-cellular polymers of vinyl chloride, containing by weight ≥ 6 % of plasticisers, of a thickness of > 1 mm, not reinforced, laminated, supported or similarly combined with other materials, without backing, unworked or merely surface-worked or merely cut into squares or rectangles (excl. self-adhesive products, and floor, wall and ceiling coverings of heading 3918) | 6,5 | 4 |  |
| 39204910 | Plates, sheets, film, foil and strip, of non-cellular polymers of vinyl chloride, containing by weight < 6 % of plasticisers, of a thickness of ≤ 1 mm, not reinforced, laminated, supported or similarly combined with other materials, without backing, unworked or merely surface-worked or merely cut into squares or rectangles (excl. self-adhesive products, and floor, wall and ceiling coverings of heading 3918) | 6,5 | 4 |  |
| 39204990 | Plates, sheets, film, foil and strip, of non-cellular polymers of vinyl chloride, containing by weight < 6 % of plasticisers, of a thickness of > 1 mm, not reinforced, laminated, supported or similarly combined with other materials, without backing, unworked or merely surface-worked or merely cut into squares or rectangles (excl. self-adhesive products, and floor, wall and ceiling coverings of heading 3918) | 6,5 | 4 |  |
| 39205100 | Plates, sheets, film, foil and strip, of non-cellular poly"methyl methacrylate", not reinforced, laminated, supported or similarly combined with other materials, without backing, unworked or merely surface-worked or merely cut into squares or rectangles (excl. self-adhesive products, and floor, wall and ceiling coverings of heading 3918) | 6,5 | 4 |  |
| 39205910 | Copolymer of non-cellular acrylic and methacrylic esters, in the form of film of a thickness of ≤ 150 micrometres | Free | 0 |  |
| 39205990 | Plates, sheets, foil, film and strip of non-cellular acrylic polymers, not reinforced, coated, laminated or similarly combined with other materials, without backing, unworked or merely surface-worked or merely cut into squares or rectangles (excl. those of poly"methyl methacrylate", self-adhesive products and floor, wall and ceiling coverings of heading 3918, and copolymer of acrylic and methacrylic esters in the form of film of a thickness of ≤ 150 micrometres) | 6,5 | 4 |  |
| 39206100 | Plates, sheets, film, foil and strip, of non-cellular polycarbonates, not reinforced, laminated, supported or similarly combined with other materials, without backing, unworked or merely surface-worked or merely cut into squares or rectangles (excl. those of poly"methyl methacrylate", self-adhesive products, and floor, wall and ceiling coverings of heading 3918) | 6,5 | 4 |  |
| 39206212 | Poly(ethylene terephthalate) film of a thickness of 72 micrometres or more but not exceeding 79 micrometres, for the manufacture of flexible magnetic disks, and poly"ethylene terephthalate" film, not reinforced, of a thickness of ≥ 100 micrometres but ≤  150 micrometres, for the manufacture of photopolymer printing plates | Free | 0 |  |
| 39206219 | Plates, sheets, film, foil and strip, of non-cellular poly"ethylene terephthalate", not reinforced, laminated, supported or similarly combined with other materials, without support, unworked or not further worked than surface-worked or merely cut into squares or rectangles, of a thickness of ≤ 0,35 mm (excl. such self-adhesive products, floor, wall and ceiling coverings of heading 3918, poly"ethylene terephthalate" film of a thickness of ≥ 100 but ≤ 150 micrometres for the manufacture of photopolymer printing plates and poly"ethylene terephthalate" film of a thickness of ≥ 72 but ≤ 79 micrometres for the manufacture of flexible magnetic disks) | 6,5 | 4 |  |
| 39206290 | Plates, sheets, film, foil and strip, of non-cellular poly"ethylene terephthalate", not reinforced, laminated, supported or similarly combined with other materials, without support, unworked or not further worked than surface-worked or merely cut into squares or rectangles, of a thickness of > 0,35 mm (excl. such self-adhesive products, and floor, wall and ceiling coverings of heading 3918) | 6,5 | 4 |  |
| 39206300 | Plates, sheets, film, foil and strip, of non-cellular unsaturated polyesters, not reinforced, laminated, supported or similarly combined with other materials, without backing, unworked or merely surface-worked or merely cut into squares or rectangles (excl. those of poly"methyl methacrylate", self-adhesive products, and floor, wall and ceiling coverings of heading 3918) | 6,5 | 4 |  |
| 39206900 | Plates, sheets, film, foil and strip, of non-cellular polyesters, not reinforced, laminated, supported or similarly combined with other materials, not worked or only surface-worked, or only cut to rectangular, incl. square, shapes (excl. polycarbonates, polythylene terephthalate and other unsaturated polyesters, self-adhesive products, and floor, wall and ceiling coverings in heading 3918) | 6,5 | 4 |  |
| 39207100 | Plates, sheets, film, foil and strip, of non-cellular regenerated cellulose, not reinforced, laminated, supported or similarly combined with other materials, without backing, unworked or merely surface-worked or merely cut into squares or rectangles (excl. self-adhesive products, and floor, wall and ceiling coverings of heading 3918) | 6,5 | 4 |  |
| 39207310 | Film backing in rolls or strips for use as carriers for sensitised surfaces in the manufacture of films, of non-cellular cellulose acetate | 6,3 | 4 |  |
| 39207380 | Plates, sheets, film, foil, tape and strip of non-cellular cellulose acetates, not reinforced, laminated, supported or similarly combined with other materials, not worked or only surface-worked, or only cut to rectangular, incl. square, shapes (excl. film in rolls or in strips, for cinematography or photography, self-adhesive products, and floor, wall and ceiling coverings in heading 3918) | 6,5 | 4 |  |
| 39207910 | Plates, sheets, film, foil and strip of vulcanised fibre, not reinforced, laminated, supported or similarly combined with other materials, without backing, unworked or merely surface-worked or merely cut into squares or rectangles | 5,7 | 4 |  |
| 39207990 | Plates, sheets, film, foil and strip, of non-cellular cellulose derivatives, not reinforced, laminated, supported or similarly combined with other materials, without backing, unworked or merely surface-worked or merely cut into squares or rectangles (excl. products of cellulose acetates, vulcanised fibre, self-adhesive products, floor, wall and ceiling coverings of heading 3918) | 6,5 | 4 |  |
| 39209100 | Plates, sheets, film, foil and strip, of non-cellular poly"vinyl butyral", not reinforced, laminated, supported or similarly combined with other materials, without backing, unworked or merely surface-worked or merely cut into squares or rectangles (excl. self-adhesive products, floor, wall and ceiling coverings of heading 3918) | 6,1 | 4 |  |
| 39209200 | Plates, sheets, film, foil and strip, of non-cellular polyamides, not reinforced, laminated, supported or similarly combined with other materials, without backing, unworked or merely surface-worked or merely cut into squares or rectangles (excl. self-adhesive products, floor, wall and ceiling coverings of heading 3918) | 6,5 | 4 |  |
| 39209300 | Plates, sheets, film, foil and strip, of non-cellular amino-resins, not reinforced, laminated, supported or similarly combined with other materials, without backing, unworked or merely surface-worked or merely cut into squares or rectangles (excl. self-adhesive products, floor, wall and ceiling coverings of heading 3918) | 6,5 | 4 |  |
| 39209400 | Plates, sheets, film, foil and strip, of non-cellular phenolic resins, not reinforced, laminated, supported or similarly combined with other materials, without backing, unworked or merely surface-worked or merely cut into squares or rectangles (excl. self adhesive products, floor, wall and ceiling coverings of heading 3918) | 6,5 | 4 |  |
| 39209921 | Polyimide sheet and strip, non-cellular, uncoated, or coated or covered solely with plastic, not reinforced, laminated, supported or similarly combined with other materials, not worked or only surface-worked, or only cut to rectangular, incl. square, shapes (excl. self-adhesive products, and floor, wall and ceiling coverings in heading 3918) | Free | 0 |  |
| 39209928 | Plates, sheets, film, foil and strip, of non-cellular condensation polymerization products and rearrangement polymerization products, n.e.s., not reinforced, laminated, supported or similarly combined with other materials, not worked or only surface-worked, or only cut to rectangular, incl. square, shapes (excl. self-adhesive products, floor, wall and ceiling coverings in heading 3918 and polyimide foil and strip, uncoated, or coated or covered solely with plastic) | 6,5 | 4 |  |
| 39209952 | Poly(vinyl fluoride) sheet, and biaxially oriented non-cellular poly"vinyl alcohol" film containing by weight ≥ 97 % of poly"vinyl alcohol", uncoated, of a thickness of ≤ 1 mm, not reinforced, laminated, supported or similarly combined with other materials, without backing, unworked or merely surface-worked or merely cut into squares or rectangles (excl. self-adhesive products, floor, wall and ceiling coverings of heading 3918) | Free | 0 |  |
| 39209953 | Ion-exchange membranes of fluorinated non-cellular plastic material, for use in chlor-alkali electrolytic cells | Free | 0 |  |
| 39209959 | Plates, sheets, film, foil and strip, of non-cellular addition polymerization products, n.e.s., not reinforced, laminated, supported or similarly combined with other materials, without backing, unworked or merely surface-worked or merely cut into squares or rectangles (excl. self-adhesive products, floor, wall and ceiling coverings of heading 3918, poly"vinyl fluoride" sheet, ion-exchange membranes of fluorinated plastic material for use in chlor-alkali electrolytic cells and biaxially oriented poly"vinyl alcohol" film containing by weight ≥ 97 % of poly"vinyl alcohol", uncoated, of a thickness of ≤ 1 mm) | 6,5 | 4 |  |
| 39209990 | Plates, sheets, film, foil and strip, of non-cellular plastics, n.e.s., not reinforced, laminated, supported or similarly combined with other materials, without backing, unworked or merely surface-worked or merely cut into squares or rectangles (excl. sellf-adhesive products, those of addition polymerization, condensation and rearrangement polymerization products, floor, wall and ceiling coverings of heading 3918 and sterile surgical or dental adhesion barriers of subheading 3006.10.30) | 6,5 | 4 |  |
| 39211100 | Plates, sheets, film, foil and strip, of cellular polymers of styrene, unworked or merely surface-worked or merely cut into squares or rectangles (excl. self-adhesive products, floor, wall and ceiling coverings of heading 3918 and sterile surgical or dental adhesion barriers of subheading 3006.10.30) | 6,5 | 4 |  |
| 39211200 | Plates, sheets, film, foil and strip, of cellular polymers of vinyl chloride, unworked or merely surface-worked or merely cut into squares or rectangles (excl. self-adhesive products, floor, wall and ceiling coverings of heading 3918 and sterile surgical or dental adhesion barriers of subheading 3006.10.30) | 6,5 | 4 |  |
| 39211310 | Plates, sheets, film, foil and strip, of flexible cellular polyurethane, unworked or not further worked than surface-worked or merely cut into squares or rectangles (excl. such self-adhesive products, and floor, wall and ceiling coverings of heading 3918 and sterile surgical or dental adhesion barriers of subheading 3006.10.30) | 6,5 | 4 |  |
| 39211390 | Plates, sheets, film, foil and strip, of rigid cellular polyurethane, unworked or not further worked than surface-worked or merely cut into squares or rectangles (excl. such self-adhesive products, and floor, wall and ceiling coverings of heading 3918 and sterile surgical or dental adhesion barriers of subheading 3006.10.30) | 6,5 | 4 |  |
| 39211400 | Plates, sheets, film, foil and strip, of regenerated cellular cellulose, unworked or merely surface-worked or merely cut into squares or rectangles (excl. self-adhesive products, floor, wall and ceiling coverings of heading 3918 and sterile surgical or dental adhesion barriers of subheading 3006.10.30) | 6,5 | 4 |  |
| 39211900 | Plates, sheets, film, foil and strip, of cellular plastic, unworked or merely surface-worked or merely cut into squares or rectangles (excl.those of polymers of styrene, vinyl chloride, polyurethanes and regenerated cellulose, self-adhesive products, floor, wall and ceiling coverings of heading 3918 and sterile surgical or dental adhesion barriers of subheading 3006.10.30) | 6,5 | 4 |  |
| 39219010 | Plates, sheets, film, foil and strip, of polyesters, reinforced, laminated, supported or similarly combined with other materials, unworked or merely surface-worked or merely cut into squares or rectangles (excl. of cellular plastic; self-adhesive products, floor, wall and ceiling coverings of heading 3918) | 6,5 | 4 |  |
| 39219030 | Plates, sheets, film, foil and strip, of phenolic resins, reinforced, laminated, supported or similarly combined with other materials, unworked or merely surface-worked or merely cut into squares or rectangles (excl. self-adhesive products, floor, wall and ceiling coverings of heading 3918) | 6,5 | 4 |  |
| 39219041 | High-pressure laminates of amino-resins, with a decorative surface on one or both sides but otherwise unworked or merely cut into squares or rectangles | 6,5 | 4 |  |
| 39219043 | Plates, sheets, film, foil and strip, of laminated amino-resins, reinforced, laminated, supported or similarly combined with other materials, unworked or merely surface-worked or merely cut into squares or rectangles (excl. high-pressure laminates of amino-resins, with a decorative surface on one or both sides, and floor coverings) | 6,5 | 4 |  |
| 39219049 | Plates, sheets, film, foil and strip, of unlaminated amino-resins, reinforced, laminated, supported or similarly combined with other materials, unworked or merely surface-worked or merely cut into squares or rectangles (excl. self-adhesive products, floor, wall and ceiling coverings of heading 3918) | 6,5 | 4 |  |
| 39219055 | Plates, sheets, film, foil and strip, of condensation or rearrangement polymerization products, whether or not chemically modified, reinforced, laminated, supported or similarly combined with other materials, unworked or merely surface-worked or merely cut into squares or rectangles (excl. products of polyesters, phenolic resins and amino-resins; self-adhesive products and floor coverings of heading 3918) | 6,5 | 4 |  |
| 39219060 | Plates, sheets, film, foil and strip, of addition polymerization products, reinforced, laminated, supported or similarly combined with other materials, unworked or merely surface-worked or merely cut into squares or rectangles (excl. self-adhesive products, floor, wall and ceiling coverings of heading 3918) | 6,5 | 4 |  |
| 39219090 | Plates, sheets, film, foil and strip, of plastics, reinforced, laminated, supported or similarly combined with other materials, unworked or merely surface-worked or merely cut into squares or rectangles (excl. of cellular plastic, addition polymerization products, condensation polymerization products and rearrangement polymerization products; self-adhesive products and floor, wall and ceiling coverings of heading 3918) | 6,5 | 4 |  |
| 39221000 | Baths, shower-baths, sinks and washbasins, of plastics | 6,5 | 4 |  |
| 39222000 | Lavatory seats and covers, of plastics | 6,5 | 4 |  |
| 39229000 | Bidets, lavatory pans, flushing cisterns and similar sanitary ware, of plastics (excl. baths, shower-baths, sinks, washbasins, lavatory seats and covers) | 6,5 | 4 |  |
| 39231000 | Boxes, cases, crates and similar articles for the conveyance or packaging of goods, of plastics | 6,5 | 4 |  |
| 39232100 | Sacks and bags, incl. cones, of polymers of ethylene | 6,5 | 4 |  |
| 39232910 | Sacks and bags, incl. cones, of poly"vinyl chloride" | 6,5 | 4 |  |
| 39232990 | Sacks and bags, incl. cones, of plastics (excl. those of poly"vinyl chloride" and polymers of ethylene) | 6,5 | 4 |  |
| 39233010 | Carboys, bottles, flasks and similar articles for the conveyance or packaging of goods, of plastics, with a capacity of ≤ 2l | 6,5 | 4 |  |
| 39233090 | Carboys, bottles, flasks and similar articles for the conveyance or packaging of goods, of plastics, with a capacity of > 2l | 6,5 | 4 |  |
| 39234010 | Spools, reels and similar supports, of plastics, for photographic and cinematographic film or for tapes, films and the like, for sound or video recordings or the recording of signals, data or programmes | 5,3 | 4 |  |
| 39234090 | Spools, cops, bobbins and similar supports, of plastics (excl. those for photographic and cinematographic film or for tapes, films and the like, for sound or video recordings or the recording of signals, data or programmes) | 6,5 | 4 |  |
| 39235010 | Caps and capsules for bottles, of plastics | 6,5 | 4 |  |
| 39235090 | Stoppers, lids, caps and other closures, of plastics (excl. caps and capsules for bottles) | 6,5 | 4 |  |
| 39239000 | Articles for the conveyance or packaging of goods, of plastics (excl. boxes, cases, crates and similar articles; sacks and bags, incl. cones; carboys, bottles, flasks and similar articles; spools, spindles, bobbins and similar supports; stoppers, lids, caps and other closures) | 6,5 | 4 |  |
| 39241000 | Tableware and kitchenware, of plastics | 6,5 | 4 |  |
| 39249000 | Household articles and toilet articles, of plastics (excl. tableware, kitchenware, baths, shower-baths, washbasins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware) | 6,5 | 4 |  |
| 39251000 | Reservoirs, tanks, vats and similar containers, of plastics, with a capacity of > 300 l | 6,5 | 4 |  |
| 39252000 | Doors, windows and their frames and thresholds for doors, of plastics | 6,5 | 4 |  |
| 39253000 | Shutters, blinds, incl. Venetian blinds, and similar articles and parts thereof, of plastics (excl. fittings and similar articles) | 6,5 | 4 |  |
| 39259010 | Fittings and mountings intended for permanent installation in or on doors, windows, staircases, walls or other parts of buildings, of plastics | 6,5 | 4 |  |
| 39259020 | Trunking, ducting and cable trays for electrical circuits, of plastics | 6,5 | 4 |  |
| 39259080 | Builders' ware for the manufacture of flooring, walls, partition walls, ceilings, roofing, etc. guttering and accessories, banisters, fences and the like, fitted shelving for shops, factories, warehouses, storerooms, etc., architectural ornaments such as fluting, vaulting and friezes, of plastics, n.e.s. | 6,5 | 4 |  |
| 39261000 | Office or school supplies, of plastics, n.e.s. | 6,5 | 4 |  |
| 39262000 | Articles of apparel and clothing accessories produced by the stitching or sticking together of plastic sheeting, incl. gloves, mittens and mitts (excl. goods of 9619) | 6,5 | 4 |  |
| 39263000 | Fittings for furniture, coachwork and the like, of plastics (excl. building components for permanent mounting on parts of buildings) | 6,5 | 4 |  |
| 39264000 | Statuettes and other ornamental articles, of plastics | 6,5 | 4 |  |
| 39269050 | Perforated buckets and similar articles used to filter water at the entrance to drains, of plastics | 6,5 | 4 |  |
| 39269092 | Articles made from plastic sheet, n.e.s. | 6,5 | 4 |  |
| 39269097 | Articles of plastics and articles of other materials of heading 3901 to 3914, n.e.s. | 6,5 | 4 |  |
| 40011000 | Natural rubber latex, whether or not prevulcanised | Free | 0 |  |
| 40012100 | Smoked sheets of natural rubber | Free | 0 |  |
| 40012200 | Technically specified natural rubber "TSNR" | Free | 0 |  |
| 40012900 | Natural rubber in primary forms or in plates, sheets or strip (excl. smoked sheets, technically specified natural rubber "TSNR" and natural rubber latex, whether or not prevulcanised) | Free | 0 |  |
| 40013000 | Balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip (excl. natural rubber, whether or not prevulcanised) | Free | 0 |  |
| 40021100 | Styrene-butadiene rubber latex "SBR"; carboxylated styrene-butadiene rubber latex "XSBR" | Free | 0 |  |
| 40021910 | Styrene-butadiene rubber produced by emulsion polymerisation "E-SBR", in bales | Free | 0 |  |
| 40021920 | Styrene-butadiene-styrene block copolymers produced by solution polymerisation "SBS, thermoplastic elastomers", in granules, crumbs or powders | Free | 0 |  |
| 40021930 | Styrene-butadiene rubber produced by solution polymerisation "S-SBR", in bales | Free | 0 |  |
| 40021990 | Styrene-butadiene rubber "SBR" and carboxylated styrene-butadiene rubber "XSBR", in primary forms or in plates, sheets or strip (excl. E-SBR and S-SBR in bales, SBS thermoplastic elastomers in granules, crumbs or powder and latex) | Free | 0 |  |
| 40022000 | Butadiene rubber "BR", in primary forms or in plates, sheets or strip | Free | 0 |  |
| 40023100 | Isobutylene isoprene rubber "IIR", in primary forms or in plates, sheets or strip | Free | 0 |  |
| 40023900 | Halo-isobutene-isoprene rubber "CIIR" or "BIIR", in primary forms or in plates, sheets or strip | Free | 0 |  |
| 40024100 | Chloroprene latex "chlorobutadiene rubber, CR" | Free | 0 |  |
| 40024900 | Chloroprene "chlorobutadiene rubber, CR", in primary forms or in plates, sheets or strip (excl. latex) | Free | 0 |  |
| 40025100 | Latex of acrylonitrile-butadiene rubber "NBR" | Free | 0 |  |
| 40025900 | Acrylonitrile-butadiene rubber "NBR", in primary forms or in plates, sheets or strip (excl. latex) | Free | 0 |  |
| 40026000 | Isoprene rubber "IR", in primary forms or in plates, sheets or strip | Free | 0 |  |
| 40027000 | Ethylene-propylene diene rubber "EPDM", non-conjugated, in primary forms or in plates, sheets or strip | Free | 0 |  |
| 40028000 | Mixtures of natural rubber, balata, gutta-percha, guayule, chicle or similar types of natural rubber with synthetic rubber or factice, in primary forms or in plates, sheets or strip | Free | 0 |  |
| 40029100 | Synthetic rubber and factice derived from oils, in primary forms or in plates, sheets or strip (excl. styrene-butadiene rubber "SBR", carboxylated styrene-butadiene rubber "XSBR", butadiene rubber "BR", isobutylene isoprene rubber "IIR", halo-isobutene-isoprene rubber "ciir" or "biir", chloroprene rubber "cr", acrylonitrile-butadiene rubber "nbr", isoprene rubber "ir" and non-conjugated ethylene-propylene diene rubber "epdm") | Free | 0 |  |
| 40029910 | Natural rubber products modified by the incorporation of plastics (excl. depolymerised natural rubber) | 2,9 | 0 |  |
| 40029990 | Synthetic rubber and factice derived from oils, in primary forms or plates, sheets or strip (excl. latex; styrene-butadiene "SBR", carboxylated styrene-butadiene "XSBR", butadiene "BR" butyl "IIR", halo-isobutene-isoprene "CIIR" or "BIIR", chloroprene -ch lorobutadiene- "cr", acrylonitrile-butadiene "nbr", isoprene "ir" or ethylene-propylene-non-conjugated diene "epdm" rubber; products modified by the incorporation of plastics) | Free | 0 |  |
| 40030000 | Reclaimed rubber in primary forms or in plates, sheets or strip | Free | 0 |  |
| 40040000 | Waste, parings and scrap of soft rubber and powders and granules obtained therefrom | Free | 0 |  |
| 40051000 | Rubber, unvulcanised, compounded with carbon black or silica, in primary forms or in plates, sheets or strip | Free | 0 |  |
| 40052000 | Compounded rubber, unvulcanised, in the form of solutions or dispersions (excl. rubber compounded with carbon black or silica, and mixtures of natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums containing synthetic rubber or factice derived from oils) | Free | 0 |  |
| 40059100 | Compounded rubber, unvulcanised, in the form of plates, sheets or strip (excl. rubber compounded with carbon black or silica, and mixtures of natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums containing synthetic rubber or factice derived from oils) | Free | 0 |  |
| 40059900 | Compounded, unvulcanised rubber in primary forms (excl. solutions and dispersions, those containing carbon black or silica, mixtures of natural rubber, balata, gutta-percha, guayule, chicle or similar types of natural rubber with synthetic rubber or factice, and those in the form of plates, sheets or strip) | Free | 0 |  |
| 40061000 | "Camel-back" strips of unvulcanised rubber, for retreading rubber tyres | Free | 0 |  |
| 40069000 | Rods, bars, tubes, profiles and other forms of unvulcanised rubber, incl. mixed rubber, and articles of unvulcanised rubber, incl. mixed rubber (excl. plates, sheets and strip which, apart from basic surface-working, have not been cut, or have merely been cut into square or rectangular shapes, and 'camel-back' strips) | Free | 0 |  |
| 40070000 | Vulcanised rubber thread and cord (excl. ungimped single thread with a diameter of > 5 mm and textiles combined with rubber thread, e.g. textile-covered thread and cord) | 3 | 0 |  |
| 40081100 | Plates, sheets and strip of cellular rubber | 3 | 0 |  |
| 40081900 | Rods and profile shapes, of cellular rubber | 2,9 | 0 |  |
| 40082110 | Floor coverings and mats, uncut or simply cut to rectangular or square shape, of non-cellular rubber | 3 | 0 |  |
| 40082190 | Plates, sheets and strip, of non-cellular rubber (excl. floor coverings and mats) | 3 | 0 |  |
| 40082900 | Rods, tubes and profile shapes, of non-cellular rubber | 2,9 | 0 |  |
| 40091100 | Tubes, pipes and hoses, of vulcanised rubber (excl. hard rubber), not reinforced or otherwise combined with other materials, without fittings | 3 | 0 |  |
| 40091200 | Tubes, pipes and hoses, of vulcanised rubber (excl. hard rubber), not reinforced or otherwise combined with other materials, with fittings | 3 | 0 |  |
| 40092100 | Tubes, pipes and hoses, of vulcanised rubber (excl. hard rubber), reinforced or otherwise combined only with metal, without fittings | 3 | 0 |  |
| 40092200 | Tubes, pipes and hoses, of vulcanised rubber (excl. hard rubber), reinforced or otherwise combined only with metal, with fittings | 3 | 0 |  |
| 40093100 | Tubes, pipes and hoses, of vulcanised rubber (excl. hard rubber), reinforced or otherwise combined only with textile materials, without fittings | 3 | 0 |  |
| 40093200 | Tubes, pipes and hoses, of vulcanised rubber (excl. hard rubber), reinforced or otherwise combined only with textile materials, with fittings | 3 | 0 |  |
| 40094100 | Tubes, pipes and hoses, of vulcanised rubber (excl. hard rubber), reinforced or otherwise combined with materials other than metal or textile materials, without fittings | 3 | 0 |  |
| 40094200 | Tubes, pipes and hoses, of vulcanised rubber (excl. hard rubber), reinforced or otherwise combined with materials other than metal or textile materials, with fittings | 3 | 0 |  |
| 40101100 | Conveyor belts or belting, of vulcanised rubber, reinforced only with metal | 6,5 | 4 |  |
| 40101200 | Conveyor belts or belting, of vulcanised rubber, reinforced only with textile materials | 6,5 | 4 |  |
| 40101900 | Conveyor belts or belting, of vulcanised rubber (excl. reinforced only with metal or only with textile materials) | 6,5 | 4 |  |
| 40103100 | Endless transmission belts of trapezoidal cross-section "V‑belts", of vulcanised rubber, V-ribbed, of an outside circumference > 60 cm but ≤ 180 cm | 6,5 | 4 |  |
| 40103200 | Endless transmission belts of trapezoidal cross-section "V‑belts", of vulcanised rubber, of an outside circumference > 60 cm but ≤ 180 cm (excl. V-ribbed) | 6,5 | 4 |  |
| 40103300 | Endless transmission belts of trapezoidal cross-section "V‑belts", of vulcanised rubber, V-ribbed, of an outside circumference > 180 cm but ≤ 240 cm | 6,5 | 4 |  |
| 40103400 | Endless transmission belts of trapezoidal cross-section "V‑belts", of vulcanised rubber, of an outside circumference > 180 cm but ≤ 240 cm (excl. V-ribbed) | 6,5 | 4 |  |
| 40103500 | Endless synchronous belts, of vulcanised rubber, of an outside circumference > 60 cm but ≤ 150 cm | 6,5 | 4 |  |
| 40103600 | Endless synchronous belts, of vulcanised rubber, of an outside circumference > 150 cm but ≤ 198cm | 6,5 | 4 |  |
| 40103900 | Transmission belts or belting, of vulcanised rubber (excl. endless transmission belts of trapezoidal cross-section "V‑belts", V-ribbed, of an outside circumference > 60 cm but ≤ 240 cm and endless synchronous belts of an outside circumference > 60 cm but ≤ 198 cm) | 6,5 | 4 |  |
| 40111000 | New pneumatic tyres, of rubber, of a kind used for motor cars, incl. station wagons and racing cars | 4,5 | 0 |  |
| 40112010 | Pneumatic tyres, new, of rubber, of a kind used for buses or lorries, with a load index of ≤ 121 | 4,5 | 0 |  |
| 40112090 | Pneumatic tyres, new, of rubber, of a kind used for buses or lorries, with a load index of > 121 | 4,5 | 0 |  |
| 40113000 | New pneumatic tyres, of rubber, of a kind used for aircraft | 4,5 | 0 |  |
| 40114000 | New pneumatic tyres, of rubber, of a kind used for motorcycles | 4,5 | 0 |  |
| 40115000 | New pneumatic tyres, of rubber, of a kind used for bicycles | 4 | 0 |  |
| 40116100 | Pneumatic tyres, new, of rubber, having a "herring-bone" or similar tread, of a kind used on agricultural or forestry vehicles and machines | 4 | 0 |  |
| 40116200 | Pneumatic tyres, new, of rubber, having a "herring-bone" or similar tread, of a kind used on construction or industrial handling vehicles and machines and having a rim size ≤ 61cm | 4 | 0 |  |
| 40116300 | Pneumatic tyres, new, of rubber, having a "herring-bone" or similar tread, of a kind used on construction or industrial handling vehicles and machines and having a rim size > 61cm | 4 | 0 |  |
| 40116900 | Pneumatic tyres, new, of rubber, having a "herring-bone" or similar tread (excl. of a kind used on agricultural or forestry and construction or industrial handling vehicles and machines) | 4 | 0 |  |
| 40119200 | Pneumatic tyres, of rubber, new, of a kind used on agricultural or forestry vehicles and machines (excl. having a "herring-bone" or similar tread) | 4 | 0 |  |
| 40119300 | Pneumatic tyres, new, of rubber, of a kind used on construction or industrial handling vehicles and machines and having a rim size ≤ 61cm (excl. having a "herring-bone" or similar tread) | 4 | 0 |  |
| 40119400 | Pneumatic tyres, new, of rubber, of a kind used on construction or industrial handling vehicles and machines and having a rim size > 61cm (excl. having a "herring-bone" or similar tread) | 4 | 0 |  |
| 40119900 | Pneumatic tyres, new, of rubber (excl. having a "herring-bone" or similar tread and pneumatic tyres of a kind used on agricultural or forestry and construction or industrial handling vehicles and machines, on motor cars, station wagons, racing cars, buses, lorries, aircraft, motorcycles and bicycles) | 4 | 0 |  |
| 40121100 | Retreaded pneumatic tyres, of rubber, of a kind used on motor cars "incl. station wagons and racing cars" | 4,5 | 0 |  |
| 40121200 | Retreaded pneumatic tyres, of rubber, of a kind used on buses or lorries | 4,5 | 0 |  |
| 40121300 | Retreaded pneumatic tyres, of rubber, of a kind used on aircraft | 4,5 | 0 |  |
| 40121900 | Retreaded pneumatic tyres, of rubber (excl. of a kind used on motor cars, station wagons, racing cars, buses, lorries and aircraft) | 4,5 | 0 |  |
| 40122000 | Used pneumatic tyres of rubber | 4,5 | 0 |  |
| 40129020 | Solid or cushion tyres, of rubber | 2,5 | 0 |  |
| 40129030 | Tyre treads, of rubber | 2,5 | 0 |  |
| 40129090 | Tyre flaps, of rubber | 4 | 0 |  |
| 40131000 | Inner tubes, of rubber, of a kind used on motor cars, incl. station wagons and racing cars, buses and lorries | 4 | 0 |  |
| 40132000 | Inner tubes, of rubber, of a kind used for bicycles | 4 | 0 |  |
| 40139000 | Inner tubes, of rubber (excl. those of a kind used on motor cars, incl. station wagons and racing cars, buses, lorries and bicycles) | 4 | 0 |  |
| 40141000 | Sheath contraceptives, of vulcanised rubber (excl. hard rubber) | Free | 0 |  |
| 40149000 | Hygienic or pharmaceutical articles, incl. teats, of vulcanised rubber (excl. hard rubber), with or without fittings of hard rubber, n.e.s. (excl. sheath contraceptives and articles of apparel and clothing accessories, incl. gloves, for all purposes) | Free | 0 |  |
| 40151100 | Surgical gloves, of vulcanised rubber (excl. fingerstalls) | 2 | 0 |  |
| 40151900 | Gloves, mittens and mitts, of vulcanised rubber (excl. surgical gloves) | 2,7 | 0 |  |
| 40159000 | Articles of apparel and clothing accessories, for all purposes, of vulcanised rubber (excl. hard rubber and footwear and headgear and parts thereof, and gloves, mittens and mitts) | 5 | 4 |  |
| 40161000 | Articles of cellular rubber, n.e.s. | 3,5 | 0 |  |
| 40169100 | Floor coverings and mats, of vulcanised rubber (excl. hard rubber), with chamfered sides, rounded corners or shaped edges or otherwise worked (excl. those simply cut to rectangular or square shape and goods of cellular rubber) | 2,5 | 0 |  |
| 40169200 | Erasers, of vulcanised rubber (excl. hard rubber), conditioned (excl. those simply cut to rectangular or square shape) | 2,5 | 0 |  |
| 40169300 | Gaskets, washers and other seals, of vulcanised rubber (excl. hard rubber and those of cellular rubber) | 2,5 | 0 |  |
| 40169400 | Boat or dock fenders, whether or not inflatable, of vulcanised rubber (excl. hard rubber and those of cellular rubber) | 2,5 | 0 |  |
| 40169500 | Inflatable mattresses and cushions and other inflatable articles, of vulcanised rubber (excl. hard rubber and fenders, boats, rafts and other floating devices, and hygienic or pharmaceutical articles) | 2,5 | 0 |  |
| 40169952 | Rubber-to-metal bonded parts of vulcanised rubber (excl. hard rubber), of a type intended exclusively or mainly for use in motor vehicles of heading 8701 to 8705 (excl. those of cellular rubber) | 2,5 | 0 |  |
| 40169957 | Articles of vulcanised rubber (excl. hard rubber), of a type intended exclusively or mainly for use in motor vehicles of heading 8701 to 8705, n.e.s. (excl. those of cellular rubber, and rubber-to-metal bonded parts) | 2,5 | 0 |  |
| 40169991 | Rubber-to-metal bonded parts of vulcanised rubber (excl. hard rubber and those of cellular rubber and those of a type intended exclusively or mainly for use in motor vehicles of heading 8701 to 8705) | 2,5 | 0 |  |
| 40169997 | Articles of vulcanised rubber, n.e.s. (excl. hard rubber and those of cellular rubber) | 2,5 | 0 |  |
| 40170000 | Hard rubber, e.g. ebonite, in all forms, incl. waste and scrap; articles of hard rubber, n.e.s. | Free | 0 |  |
| 41012010 | Whole raw hides and skins of bovine "incl. buffalo" or equine animals, whether or not dehaired, unsplit, of a weight per skin ≤ 16kg, fresh | Free | 0 |  |
| 41012030 | Whole raw hides and skins of bovine "incl. buffalo" or equine animals, whether or not dehaired, unsplit, of a weight per skin ≤ 16kg, wet-salted | Free | 0 |  |
| 41012050 | Whole raw hides and skins of bovine "incl. buffalo" or equine animals, whether or not dehaired, unsplit, of a weight per skin ≤ 8kg when simply dried or ≤ 10kg when dry-salted | Free | 0 |  |
| 41012080 | Whole raw hides and skins of bovine "incl. buffalo" or equine animals, whether or not dehaired, unsplit, of a weight per skin ≤ 16kg, limed, pickled or otherwise preserved (excl. fresh or wet-salted, simply dried or dry-salted, tanned, parchment-dressed | Free | 0 |  |
| 41015010 | Whole raw hides and skins of bovine "incl. buffalo" or equine animals, whether or not dehaired or split, of a weight per skin > 16kg, fresh | Free | 0 |  |
| 41015030 | Whole raw hides and skins of bovine "incl. buffalo" or equine animals, whether or not dehaired or split, of a weight per skin > 16kg, wet-salted | Free | 0 |  |
| 41015050 | Whole raw hides and skins of bovine "incl. buffalo" or equine animals, whether or not dehaired or split, of a weight per skin > 16kg, dried or dry-salted | Free | 0 |  |
| 41015090 | Whole raw hides and skins of bovine "incl. buffalo" or equine animals, whether or not dehaired or split, of a weight per skin > 16kg, limed, pickled or otherwise preserved (excl. fresh or wet-salted, simply dried or dry‑salted, tanned, parchment-dressed or further prepared) | Free | 0 |  |
| 41019000 | Butts, bends, bellies and split raw hides and skins of bovine "incl. buffalo" or equine animals, whether or not dehaired, fresh, or salted, dried, limed, pickled or otherwise preserved, and whole raw hides and skins of a weight per skin > 8kg but < 16kg | Free | 0 |  |
| 41021010 | Raw skins of lambs, with wool on, fresh or salted, dried, limed, pickled or otherwise preserved (excl. those of Astrakhan, Caracul, Persian, Broadtail or similar lambs, or of Indian, Chinese, Mongolian or Tibetan lambs and tanned, parchment-dressed or further prepared) | Free | 0 |  |
| 41021090 | Raw skins of sheep, with wool on, fresh or salted, dried, limed, pickled or otherwise preserved (excl. those of lambs and tanned, parchment-dressed or further prepared) | Free | 0 |  |
| 41022100 | Raw skins of sheep or lambs, without wool on, pickled, whether or not split | Free | 0 |  |
| 41022900 | Raw skins of sheep or lambs, without wool on, fresh or salted, dried, limed or otherwise preserved, whether or not split (excl. pickled, tanned, parchment-dressed or further prepared) | Free | 0 |  |
| 41032000 | Raw hides and skins of reptiles, fresh or salted, dried, limed, pickled or otherwise preserved (excl. tanned, parchment-dressed or further prepared) | Free | 0 |  |
| 41033000 | Raw hides and skins of swine, fresh, or salted, dried, limed, pickled or otherwise preserved, whether or not dehaired or split (excl. tanned, parchment-dressed or further prepared) | Free | 0 |  |
| 41039000 | Raw hides and skins, fresh, or salted, dried, limed, pickled or otherwise preserved, whether or not dehaired, incl. birdskins without feathers or down (excl. tanned, parchment-dressed or further prepared, hides and skins of bovine "incl. buffalo" animals, equine animals, sheep, lambs, reptiles and swine) | Free | 0 |  |
| 41041110 | Full grains, unsplit and grain splits, in the wet state "incl. wet-blue", of the whole hides and skins of bovine "incl. buffalo" animals, with a surface area of ≤ 2,6 m², tanned, without hair on (excl. further prepared) | Free | 0 |  |
| 41041151 | Full grains, unsplit and grain splits, in the wet state "incl. wet-blue", of the whole hides and skins of bovine "incl. buffalo" animals, with a surface area of > 2,6 m², tanned, without hair on (excl. further prepared) | Free | 0 |  |
| 41041159 | Full grains, unsplit and grain splits, in the wet state "incl. wet-blue", of hides and skins of bovine "incl. buffalo" animals, tanned, without hair on (excl. further prepared and of the whole hides and skins) | Free | 0 |  |
| 41041190 | Full grains, unsplit and grain splits, in the wet state "incl. wet-blue", of hides and skins of equine animals, tanned, without hair on (excl. further prepared) | 5,5 | 4 |  |
| 41041910 | Whole hides and skins of bovine "incl. buffalo" animals, with a surface area of ≤ 2,6 m², in the wet state "incl. wet-blue", tanned, without hair on, whether or not split (excl. further prepared and full grains, unsplit and grain splits) | Free | 0 |  |
| 41041951 | Whole hides and skins of bovine "incl. buffalo" animals, with a surface area of > 2,6 m², in the wet state "incl. wet-blue", tanned, without hair on, whether or not split (excl. further prepared and full grains, unsplit and grain splits) | Free | 0 |  |
| 41041959 | Hides and skins of bovine "incl. buffalo" animals, in the wet state "incl. wet-blue", tanned, without hair on, whether or not split (excl. further prepared and whole hides and skins and full grains, unsplit and grain splits) | Free | 0 |  |
| 41041990 | Hides and skins of equine animals, in the wet state "incl. wet-blue", tanned, without hair on, whether or not split (excl. further prepared and full grains, unsplit and grain splits) | 5,5 | 4 |  |
| 41044111 | Full grains leather, unsplit and grain splits leather of East India kip, without hair on, whole, whether or not the heads and legs have been removed, in the dry state "crust", with a surface area of ≤ 2,6 m² "28 square feet" and each weighing ≤ 4,5kg, not further prepared than vegetable tanned, whether or not having undergone certain treatments, but obviously unsuitable for immediate use for the manufacture of leather articles | Free | 0 |  |
| 41044119 | Full grains leather, unsplit and grain splits leather, in the dry state "crust", of whole hides and skins of bovine "incl. buffalo", with a surface area of ≤ 2,6 m² "28 square feet", without hair on (excl. further prepared and East India kip of subheading 4104.41.11) | 6,5 | 4 |  |
| 41044151 | Full grains leather, unsplit and grain splits leather, in the dry state "crust", of whole hides and skins of bovine "incl. buffalo" animals, with a surface area of > 2,6 m² "28 square feet", without hair on (excl. further prepared and East India kip of subheading 4104.41.11) | 6,5 | 0 |  |
| 41044159 | Full grains leather, unsplit and grain splits leather, in the dry state "crust", of hides and skins of bovine "incl. buffalo" animals, with a surface area of > 2,6 m² "28 square feet", without hair on (excl. further prepared and whole hides and skins and east india kip of subheading 4104.41.11) | 6,5 | 4 |  |
| 41044190 | Full grains leather, unsplit and grain splits leather, in the dry state "crust", of hides and skins of equine animals, without hair on (excl. further prepared) | 5,5 | 4 |  |
| 41044911 | Hides and skins of East India kip, without hair on, whole, whether or not the heads and legs have been removed, in the dry state "crust", with a surface area of ≤ 2,6 m² "28 square feet" and each weighing ≤ 4,5kg, not further prepared than vegetable tanned, whether or not having undergone certain treatments, but obviously unsuitable for immediate use for the manufacture of leather articles (excl. full grains, unsplit and grain splits) | Free | 0 |  |
| 41044919 | Whole hides and skins of bovine "incl. buffalo" animals, with a surface area of ≤ 2,6 m² "28 square feet", in the dry state "crust", without hair on, whether or not split (excl. further prepared and full grains, unsplit, grain splits and hides and skins of east india kip of subheading 4104.49.11) | 6,5 | 4 |  |
| 41044951 | Whole hides and skins of bovine "incl. buffalo" animals, with a surface area of > 2,6 m² "28 square feet", in the dry state "crust", without hair on, whether or not split (excl. further prepared and full grains, unsplit and grain splits) | 6,5 | 4 |  |
| 41044959 | Hides and skins of bovine "incl. buffalo" animals, with a surface area of > 2,6 m² "28 square feet", in the dry state "crust", without hair on, whether or not split (excl. further prepared and whole hides and skins and full grains, unsplit and grain splits) | 6,5 | 4 |  |
| 41044990 | Hides and skins of equine animals, in the dry state "crust", without hair on, whether or not split (excl. further prepared and full grains, unsplit and grain splits) | 5,5 | 4 |  |
| 41051000 | Skins of sheep or lambs, in the wet state "incl. wet-blue", tanned, without wool on, whether or not split (excl. further prepared and pre-tanned only) | 2 | 0 |  |
| 41053010 | Indian hair sheep skins, in the dry state "crust", without wool on, vegetable pre-tanned, whether or not having undergone certain treatments, but obviously unsuitable for immediate use for the manufacture of leather articles | Free | 0 |  |
| 41053090 | Skins of sheep or lambs, in the dry state "crust", without wool on (excl. further prepared and pre-tanned only, and Indian hair sheep skins, vegetable pre-tanned, whether or not having undergone certain treatments, but obviously unsuitable for immediate use for the manufacture of leather articles) | 2 | 0 |  |
| 41062100 | Hides and skins of goats or kids, in the wet state "incl. wet‑blue", tanned, without wool on, whether or not split (excl. further prepared and pre-tanned only) | 2 | 0 |  |
| 41062210 | Indian goat or kid skins, in the dry state "crust", without wool on, vegetable pre-tanned, whether or not having undergone certain treatments, but obviously unsuitable for immediate use for the manufacture of leather articles | Free | 0 |  |
| 41062290 | Hides and skins of goats or kids, in the dry state "crust", without wool on, whether or not split (excl. further prepared and pre-tanned only and vegetable pre-tanned Indian goat or kid hides and skins of subheading 4106.22.10) | 2 | 0 |  |
| 41063100 | Hides and skins of swine, in the wet state (incl. wet-blue), tanned, without wool on, whether or not split (excl. further prepared and pre-tanned only) | 2 | 0 |  |
| 41063200 | Hides and skins of swine, in the dry state (crust), without wool on, whether or not split (excl. further prepared and pre-tanned only) | 2 | 0 |  |
| 41064010 | Hides and skins of reptiles, vegetable pre-tanned only | Free | 0 |  |
| 41064090 | Tanned or crust hides and skins of reptiles, whether or not split (excl. further prepared and vegetable pre-tanned only) | 2 | 0 |  |
| 41069100 | Hides and skins of antelopes, deer, elks, elephants and other animals, incl. sea animals, without wool or hair on, and leather of hairless animals, in the wet state "incl. wet-blue", tanned, whether or not split (excl. further prepared and of bovine and equine animals, sheep and lambs, goats and kids, swine and reptiles, and pre-tanned only) | 2 | 0 |  |
| 41069200 | Hides and skins of antelopes, deer, elks, elephants and other animals, incl. sea animals, without wool or hair on, and leather of hairless animals, in the dry state "crust", whether or not split (excl. further prepared and of bovine and equine animals, sheep and lambs, goats and kids, swine and reptiles, and pre-tanned only) | 2 | 0 |  |
| 41071111 | Boxcalf full grains leather, unsplit, of whole calfhides and calfskins, with a surface area of ≤ 2,6 m² "28 square feet" | 6,5 | 4 |  |
| 41071119 | Full grains leather "incl. parchment-dressed leather", unsplit, of the whole hides and skins of bovine "incl. buffalo" animals, with a surface area of ≤ 2,6 m² "28 square feet", without hair on (excl. boxcalf, chamois leather, patent leather, patent laminated leather and metallised leather) | 6,5 | 4 |  |
| 41071190 | Full grains leather "incl. parchment-dressed leather", unsplit, of the whole hides and skins of bovine "incl. buffalo" or equine animals, further prepared after tanning or crusting, without hair on (excl. of bovine "incl. buffalo" animals with a surface area of ≤ 2,6 m² "28 square feet", chamois leather, patent leather and patent laminated leather, and metallised leather) | 6,5 | 4 |  |
| 41071211 | Boxcalf grain splits leather, of whole calfhides and calfskins, with a surface area of ≤ 2,6 m² "28 square feet" | 6,5 | 4 |  |
| 41071219 | Grain splits leather "incl. parchment-dressed leather", of the whole hides and skins of bovine "incl. buffalo" animals, with a surface area of ≤ 2,6 m² "28 square feet", without hair on (excl. boxcalf, chamois leather, patent leather, patent laminated leather and metallised leather) | 6,5 | 4 |  |
| 41071291 | Grain splits leather "incl. parchment-dressed leather", of the whole hides and skins of bovine "incl. buffalo" animals, further prepared after tanning or crusting, without hair on (excl. of bovine "incl. buffalo" animals with a surface area of ≤ 2,6 m² "28 square feet", chamois leather, patent leather and patent laminated leather, and metallised leather) | 5,5 | 0 |  |
| 41071299 | Grain splits leather "incl. parchment-dressed leather", of the whole hides and skins of equine animals, further prepared after tanning or crusting, without hair on (excl. chamois leather, patent leather and patent laminated leather, and metallised leather | 6,5 | 4 |  |
| 41071910 | Leather "incl. parchment-dressed leather" of the whole hides and skins of bovine "incl. buffalo" animals, with a surface area of ≤ 2,6 m² "28 square feet", without hair on (excl. unsplit full grains leather, grain splits leather, chamois leather, patent leather, patent laminated leather and metallised leather) | 6,5 | 4 |  |
| 41071990 | Leather "incl. parchment-dressed leather" of the whole hides and skins of bovine "incl. buffalo" or equine animals, further prepared after tanning or crusting, without hair on (excl. of bovine "incl. buffalo" animals with a surface area of ≤ 2,6 m² "28 square feet", unsplit full grains leather, grain splits leather, chamois leather, patent leather and patent laminated leather, and metallised leather) | 6,5 | 4 |  |
| 41079110 | Full grains sole leather "incl. parchment-dressed leather", unsplit, of the portions, strips or sheets of hides and skins of bovine "incl. buffalo" or equine animals, further prepared after tanning or crusting, without hair on (excl. chamois leather, patent leather and patent laminated leather, and metallised leather) | 6,5 | 4 |  |
| 41079190 | Full grains leather "incl. parchment-dressed leather", unsplit, of the portions, strips or sheets of hides and skins of bovine "incl. buffalo" or equine animals, further prepared after tanning or crusting, without hair on (excl. sole leather, chamois leather, patent leather and patent laminated leather, and metallised leather) | 6,5 | 4 |  |
| 41079210 | Grain splits leather "incl. parchment-dressed leather", of the portions, strips or sheets of hides and skins of bovine "incl. buffalo" animals, further prepared after tanning or crusting, without hair on (excl. chamois leather, patent leather and patent laminated leather, and metallised leather) | 5,5 | 0 |  |
| 41079290 | Grain splits leather "incl. parchment-dressed leather", of the portions, strips or sheets of hides and skins of equine animals, further prepared after tanning or crusting, without hair on (excl. chamois leather, patent leather and patent laminated leather, and metallised leather) | 6,5 | 4 |  |
| 41079910 | Leather "incl. parchment-dressed leather" of the portions, strips or sheets of hides and skins of bovine "incl. buffalo" animals, further prepared after tanning or crusting, without hair on (excl. unsplit full grains leather, grain splits leather, chamois leather, patent leather and patent laminated leather, and metallised leather) | 6,5 | 4 |  |
| 41079990 | Leather "incl. parchment-dressed leather" of the portions, strips or sheets of hides and skins of equine animals, further prepared after tanning or crusting, without hair on (excl. unsplit full grains leather, grain splits leather, chamois leather, patent leather and patent laminated leather, and metallised leather) | 6,5 | 4 |  |
| 41120000 | Leather further prepared after tanning or crusting "incl. parchment-dressed leather", of sheep or lambs, without wool on, whether or not split (excl. chamois leather, patent leather and patent laminated leather, and metallised leather) | 3,5 | 0 |  |
| 41131000 | Leather further prepared after tanning or crusting "incl. parchment-dressed leather", of goats or kids, without wool or hair on, whether or not split (excl. chamois leather, patent leather and patent laminated leather, and metallised leather) | 3,5 | 0 |  |
| 41132000 | Leather further prepared after tanning or crusting "incl. parchment-dressed leather", of pigs, without hair on, whether or not split (excl. chamois leather, patent leather and patent laminated leather, and metallised leather) | 2 | 0 |  |
| 41133000 | Leather further prepared after tanning or crusting "incl. parchment-dressed leather", of reptiles,, whether or not split (excl. chamois leather, patent leather and patent laminated leather, and metallised leather) | 2 | 0 |  |
| 41139000 | Leather further prepared after tanning or crusting "incl. parchment-dressed leather", of antelopes, deer, elks, elephants and other animals, incl. sea animals, without wool or hair on, and leather of hairless animals, whether or not split (excl. leather of bovine and equine animals, sheep and lambs, goats or kids, swine and reptiles, and chamois leather, patent leather, patent laminated leather and metallised leather) | 2 | 0 |  |
| 41141010 | Chamois leather, incl. combination chamois leather, of sheep or lambs (excl. glacé-tanned leather subsequently treated with formaldehyde and leather stuffed with oil only after tanning) | 2,5 | 0 |  |
| 41141090 | Chamois leather, incl. combination chamois leather (excl. that of sheep or lambs, glacé-tanned leather subsequently treated with formaldehyde and leather stuffed with oil only after tanning) | 2,5 | 0 |  |
| 41142000 | Patent leather and patent laminated leather; metallised leather (excl. lacquered or metallised reconstituted leather) | 2,5 | 0 |  |
| 41151000 | Composition leather based on leather or leather fibre, in slabs, sheets or strip, whether or not in rolls | 2,5 | 0 |  |
| 41152000 | Parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour | Free | 0 |  |
| 42010000 | Saddlery and harness for any animal, incl. traces, leads, knee pads, muzzles, saddle cloths, saddlebags, dog coats and the like, of any material (excl. harnesses for children and adults, riding whips and other goods of heading 6602) | 2,7 | 0 |  |
| 42021110 | Executive-cases, briefcases, portfolios, school satchels and similar containers with outer surface of leather, composition leather or patent leather | 3 | 0 |  |
| 42021190 | Trunks, suitcases, vanity cases and similar containers, with outer surface of leather, composition leather or patent leather (excl. executive-cases) | 3 | 0 |  |
| 42021211 | Executive-cases, briefcases, school satchels and similar containers, with outer surface of plastic sheeting | 9,7 | 7 |  |
| 42021219 | Trunks, suitcases, vanity cases and similar containers of leather, with outer surface of plastic sheeting (excl. executive-cases) | 9,7 | 7 |  |
| 42021250 | Trunks, suitcases, vanity cases, executive-cases, briefcases, school satchels and similar containers, with outer surface of moulded plastic material | 5,2 | 4 |  |
| 42021291 | Executive-cases, briefcases, school satchels and similar containers, with outer surface of plastic, incl. vulcanised fibre, or of textile materials (excl. those with an outer surface of plastic sheeting or moulded plastic material) | 3,7 | 0 |  |
| 42021299 | Trunks, suitcases, vanity cases and similar cases, with outer surface of plastics or textile materials (excl. those with an outer surface of plastic sheeting or moulded plastic material, and executive-cases) | 3,7 | 0 |  |
| 42021910 | Trunks, suitcases, vanity cases, executive-cases, briefcases, school satchels and similar containers, with outer surface of aluminium | 5,7 | 4 |  |
| 42021990 | Trunks, suitcases, vanity cases, executive-cases, briefcases, school satchels and similar containers (excl. with outer surface of leather, composition leather, patent leather, plastics, textile materials or aluminium) | 3,7 | 0 |  |
| 42022100 | Handbags, whether or not with shoulder straps, incl. those without handles, with outer surface of leather, composition leather or patent leather | 3 | 0 |  |
| 42022210 | Handbags, whether or not with shoulder straps, incl. those without handles, with outer surface of plastic sheeting | 9,7 | 7 |  |
| 42022290 | Handbags, whether or not with shoulder straps, incl. those without handles, with outer surface of textile materials | 3,7 | 0 |  |
| 42022900 | Handbags, whether or not with shoulder strap, incl. those without handle, with outer surface of vulcanised fibre or paperboard, or wholly or mainly covered with such materials or with paper | 3,7 | 0 |  |
| 42023100 | Wallets, purses, key-pouches, cigarette-cases, tobacco-pouches and similar articles carried in the pocket or handbag, with outer surface of leather, composition leather or patent leather | 3 | 0 |  |
| 42023210 | Wallets, purses, key-pouches, cigarette-cases, tobacco-pouches and similar articles carried in the pocket or handbag, with outer surface of plastic sheeting | 9,7 | 7 |  |
| 42023290 | Wallets, purses, key-pouches, cigarette-cases, tobacco-pouches and similar articles carried in the pocket or handbag, with outer surface of textile materials | 3,7 | 0 |  |
| 42023900 | Wallets, purses, key-cases, cigarette-cases, tobacco-pouches and similar articles of a kind normally carried in the pocket or handbag, with outer surface of vulcanised fibre or paperboard, or wholly or mainly covered with such materials or with paper, incl. spectacle cases of moulded plastic material | 3,7 | 0 |  |
| 42029110 | Travelling-bags, toilet bags, rucksacks and sports bags with outer surface of leather, composition leather or patent leather | 3 | 0 |  |
| 42029180 | Insulated food or beverage bags, shopping bags, map-cases, tool bags, jewellery boxes, cutlery cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers, with outer surface of leather, composition leather of patent leather (excl. trunks, briefcases, school satchels and similar; articles normally carried in the pocket or in the handbag; travelling, toilet or sports bags; rucksacks) | 3 | 0 |  |
| 42029211 | Travelling-bags, toilet bags, rucksacks and sports bags, with outer surface of plastic sheeting | 9,7 | 7 |  |
| 42029215 | Musical instrument cases with outer surface of plastic sheeting | 6,7 | 4 |  |
| 42029219 | Insulated food or beverage bags, shopping bags, map-cases, tool bags, jewellery boxes, cutlery cases, binocular cases, camera cases, gun cases, holsters and similar containers, with outer surface of plastic sheeting (excl. travelling-cases, briefcases, satchels and similar containers, bag or handbag articles, travelling-bags, toilet bags, sports bags, rucksacks and musical instrument cases) | 9,7 | 7 |  |
| 42029291 | Travelling-bags, toilet bags, rucksacks and sports bags, with outer surface of textile materials | 2,7 | 0 |  |
| 42029298 | Insulated food or beverage bags, shopping bags, map-cases, tool bags, jewellery boxes, cutlery cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers, with outer surface of textile materials (excl. trunks, briefcases, school satchels and similar containers, articles of a kind normally carried in the pocket or in the handbag, travelling-bags, toilet bags, sports bags and rucksacks) | 2,7 | 0 |  |
| 42029900 | Travelling-bags, shopping or tool bags, jewellery boxes, cutlery cases and similar, with outer surface of vulcanised fibre or paperboard; cases for binoculars, cameras, musical instruments, guns, holsters and similar containers with outer surface of materials (not leather, plastic sheeting or textile materials) (excl. trunks, briefcases, school satchels and similar; handbags; articles normally carried in pocket or handbag) | 3,7 | 0 |  |
| 42031000 | Articles of apparel, of leather or composition leather (excl. clothing accessories, footware and headgear and parts thereof, and goods of Chapter 95, e.g. shin guards, fencing masks) | 4 | 0 |  |
| 42032100 | Specially designed gloves for use in sport, of leather or composition leather | 9 | 7 |  |
| 42032910 | Protective gloves of leather or composition leather, for all trades | 9 | 7 |  |
| 42032990 | Gloves, mittens and mitts, of leather or composition leather (excl. special sports gloves and protective gloves for all trades) | 7 | 0 |  |
| 42033000 | Belts and bandoliers, of leather or composition leather | 5 | 0 |  |
| 42034000 | Clothing accessories of leather or composition leather (excl. gloves, mittens and mitts, belts, bandoliers, footware and headgear and parts thereof, and goods of Chapter 95 [e.g. shin guards, fencing masks]) | 5 | 0 |  |
| 42050011 | Conveyor or transmission belts or belting, of leather or composition leather | 2 | 0 |  |
| 42050019 | Articles for technical use, of leather or composition leather (excl. conveyor or transmission belts or belting) | 3 | 0 |  |
| 42050090 | Articles of leather or composition leather (excl. saddlery and harness bags; cases and similar containers; apparel and clothing accessories; articles for technical uses; whips, riding-crops and similar of heading 6602; furniture; lighting appliances; toys; games; sports articles; buttons and parts thereof; cuff links, bracelets or other imitation jewellery; made-up articles of netting of heading 5608; and articles of plaiting materials) | 2,5 | 0 |  |
| 42060000 | Articles of gut, goldbeater's skin, bladders or tendons (excl. silkworm gut, sterile catgut, other sterile surgical suture material and strings for musical instruments) | 1,7 | 0 |  |
| 43011000 | Raw furskins of mink, whole, with or without heads, tails or paws | Free | 0 |  |
| 43013000 | Raw furskins of the following types of lamb: Astrakhan, Caracul, Persian, Broadtail and similar, and Indian, Chinese, Mongolian or Tibetan, whole, with or without heads, tails or paws | Free | 0 |  |
| 43016000 | Raw furskins of fox, with or without heads, tails or paws | Free | 0 |  |
| 43018000 | Raw furskins, whole, with or without heads, tails or paws (excl. those of mink, lamb - Astrachan, Caracul, Persian, Broadtail and similar, and Indian, Chinese, Mongolian or Tibetan - and fox) | Free | 0 |  |
| 43019000 | Heads, tails, paws and other pieces or cuttings of furskins suitable for use in furriery | Free | 0 |  |
| 43021100 | Tanned or dressed furskins of mink, whole, with or without heads, tails or paws, not assembled | Free | 0 |  |
| 43021915 | Tanned or dressed furskins of beaver, muskrat or fox, whole, with or without heads, tails or paws, not assembled | Free | 0 |  |
| 43021935 | Tanned or dressed furskins of rabbit or hare, whole, with or without heads, tails or paws, not assembled | Free | 0 |  |
| 43021941 | Tanned or dressed furskins of whitecoat pups of harp seal or blueback pups of hooded seal, whole, with or without heads, tails or paws, not assembled | 2,2 | 0 |  |
| 43021949 | Tanned or dressed furskins of seal, whole, with or without heads, tails or paws, not assembled (excl. whitecoat pups of harp seal or blueback pups of hooded seal) | 2,2 | 0 |  |
| 43021975 | Tanned or dressed furskins of Astrakhan, Caracul, Persian, Broadtail or similar lamb, and Indian, Chinese, Mongolian or Tibetan lamb, whole, with or without heads, tails or paws, not assembled | Free | 0 |  |
| 43021980 | Tanned or dressed furskins of sheep or lambs, whole, with or without heads, tails or paws, not assembled (excl. of Astrakhan, Caracul, Persian, Broadtail or similar lamb, and Indian, Chinese, Mongolian or Tibetan lamb) | 2,2 | 0 |  |
| 43021999 | Furskins, tanned or dressed, whole, with or without heads, tails or paws, not assembled (excl. furskins of mink, rabbit, hare, beaver, muskrat, fox, seal, sheep and lambs) | 2,2 | 0 |  |
| 43022000 | Heads, tails, paws and other pieces or cuttings of tanned or dressed furskins, not assembled | Free | 0 |  |
| 43023010 | Tanned and dressed "dropped" furskins | 2,7 | 0 |  |
| 43023025 | Tanned or dressed whole furskins of rabbit or hare, and pieces or cuttings thereof, assembled, without the addition of other materials (excl. "dropped" furskins, clothing, clothing accessories and other furskin articles) | 2,2 | 0 |  |
| 43023051 | Tanned or dressed whole furskins of whitecoat pups of harp seal or blueback pups of hooded seal, and pieces or cuttings thereof, assembled, without the addition of other materials (excl. "dropped" furskins, clothing, clothing accessories and other furskin articles) | 2,2 | 0 |  |
| 43023055 | Tanned or dressed whole furskins of seal, and pieces or cuttings thereof, assembled, without the addition of other materials (excl. of whitecoat pups of harp seal or blueback pups of hooded seal, and "dropped" furskins, clothing, clothing accessories and other furskin articles) | 2,2 | 0 |  |
| 43023099 | Tanned or dressed furskins, whole or in pieces or cuttings, assembled, without the addition of other materials (excl. furskins of rabbit, hare and seal; "dropped" furskins; articles of apparel and other articles of furskin) | 2,2 | 0 |  |
| 43031010 | Articles of apparel and clothing accessories made of the furskin of whitecoat pups of harp seal or blueback pups of hooded seal (excl. gloves made of leather and furskin, footware and headgear and parts thereof) | 3,7 | 0 |  |
| 43031090 | Articles of apparel and clothing accessories made of furskin (excl. those of whitecoat pups of harp seal or blueback pups of hooded seal, gloves made of leather and furskin, footware and headgear and parts thereof) | 3,7 | 0 |  |
| 43039000 | Articles of furskin (excl. articles of apparel, clothing accessories and goods of Chapter 95, e.g. toys, games and sports equipment) | 3,7 | 0 |  |
| 43040000 | Artificial fur and articles thereof (excl. gloves made of leather and artificial fur, footware and headgear and parts thereof, and goods of Chapter 95, e.g. toys, games and sports equipment) | 3,2 | 0 |  |
| 44011000 | Fuel wood, in logs, billets, twigs, faggots or similar forms | Free | 0 |  |
| 44012100 | Coniferous wood in chips or particles (excl. those of a kind used principally for dying or tanning purposes) | Free | 0 |  |
| 44012200 | Wood in chips or particles (excl. those of a kind used principally for dying or tanning purposes, and coniferous wood) | Free | 0 |  |
| 44013100 | Wood pellets | Free | 0 |  |
| 44013920 | Sawdust and wood waste and scrap, agglomerated in logs, briquettes or similar forms (excl. pellets) | Free | 0 |  |
| 44013930 | Sawdust of wood, not agglomerated | Free | 0 |  |
| 44013980 | Wood waste and scrap, not agglomerated (excl. sawdust) | Free | 0 |  |
| 44021000 | Bamboo charcoal, incl. shell or nut charcoal, whether or not agglomerated (excl. used as a medicament, mixed with incense, activated bamboo charcoal and in the form of crayons) | Free | 0 |  |
| 44029000 | Wood charcoal, incl. shell or nut charcoal, whether or not agglomerated (excl. bamboo charcoal, wood charcoal used as a medicament, charcoal mixed with incense, activated charcoal and charcoal in the form of crayons) | Free | 0 |  |
| 44031000 | Wood in the rough, treated with paint, stains, creosote or other preservatives (excl. rough-cut wood for walking sticks, umbrellas, tool shafts and the like; wood in the form of railway sleepers; wood cut into boards or beams, etc.) | Free | 0 |  |
| 44032011 | Sawlogs of spruce of the species "Picea abies Karst." or silver fir "Abies alba Mill.", whether or not stripped of bark or sapwood, or roughly squared | Free | 0 |  |
| 44032019 | Spruce of the species "Picea abies Karst." or silver fir "Abies alba Mill.", in the rough, whether or not stripped of bark or sapwood, or roughly squared (excl. sawlogs; rough-cut wood for walking sticks, umbrellas, tool shafts and the like; wood in the form of railway sleepers; wood cut into boards or beams, etc.; wood treated with paint, stains, creosote or other preservatives) | Free | 0 |  |
| 44032031 | Sawlogs of pine of the species "Pinus sylvestris L.", whether or not stripped of bark or sapwood, or roughly squared | Free | 0 |  |
| 44032039 | Pine of the species "Pinus sylvestris L." in the rough, whether or not stripped of bark or sapwood, or roughly squared (excl. sawlogs; rough-cut wood for walking sticks, umbrellas, tool shafts and the like; wood in the form of railway sleepers; wood cut into boards or beams, etc.; wood treated with paint, stains, creosote or other preservatives) | Free | 0 |  |
| 44032091 | Sawlogs of coniferous wood, whether or not stripped of bark or sapwood, or roughly squared (excl. spruce of the species "Picea abies Karst.", silver fir "Abies alba Mill." and pine of the species "Pinus sylvestris L.") | Free | 0 |  |
| 44032099 | Coniferous wood in the rough, whether or not stripped of bark or sapwood, or roughly squared (excl. sawlogs; rough‑cut wood for walking sticks, umbrellas, tool shafts and the like; wood in the form of railway sleepers; wood cut into boards or beams, etc.; wood treated with paint, stains, creosote or other preservatives; and spruce of the species "picea abies karst.", silver fir "abies alba mill." and pine of the species "pinus sylvestris l.") | Free | 0 |  |
| 44034100 | Dark red meranti, light red meranti and meranti bakau wood in the rough, whether or not stripped of bark or sapwood, or roughly squared (excl. rough-cut wood for walking sticks, umbrellas, tool shafts and the like; wood cut into boards or beams, etc.; wood treated with paint, stains, creosote or other preservatives) | Free | 0 |  |
| 44034910 | Sapelli, acajou d'Afrique and iroko in the rough, whether or not stripped of bark or sapwood, or roughly squared (excl. rough-cut wood for walking sticks, umbrellas, tool shafts and the like; wood cut into boards or beams, etc.; wood treated with paint, stains, creosote or other preservatives) | Free | 0 |  |
| 44034935 | Okoumé and sipo in the rough, whether or not stripped of bark or sapwood, or roughly squared (excl. rough-cut wood for walking sticks, umbrellas, tool shafts and the like; wood cut into boards or beams, etc.; wood treated with paint, stains, creosote or other preservatives) | Free | 0 |  |
| 44034995 | Abura, afrormosia, ako, alan, andiroba, aningré, avodiré, azobé, balau, balsa, bossé clair, bossé foncé, cativo, cedro, dabema, dibétou, doussié, framiré, freijo, fromager, fuma, geronggang, ilomba, imbuia, ipé, jaboty, jelutong, jequitiba, jongkong, kapur, kempas, keruing, kosipo, kotibé, koto, limba, louro, maçaranduba, mahogany, makoré, mandioqueira, mansonia, mengkulang, merawan, merbau, merpauh, mersawa, moabi, niangon, nyatoh, obeche, onzabili, orey, ovengkol, ozigo, padauk, paldao, palissandre de guatemala, palissandre de rio, palissandre de para, palissandre de rose, pau amarelo, pau marfim, pulai, punah, quaruba, ramin, saqui-saqui, sepetir, sucupira, suren, tauari, teak, tiama, tola, virola, white lauan, white meranti, white seraya and yellow meranti, in the rough, whether or not stripped of bark or sapwood, or roughly squared (excl. rough-cut wood for walking sticks, umbrellas, tool shafts and the like; wood cut into boards or beams, etc.; wood treated with paint, stains, creosote or other preservatives) | Free | 0 |  |
| 44039110 | Sawlogs of oak "Quercus spp.", whether or not stripped of bark or sapwood, or roughly squared | Free | 0 |  |
| 44039190 | Oak "Quercus spp." in the rough, whether or not stripped of bark or sapwood, or roughly squared (excl. sawlogs; rough-cut wood for walking sticks, umbrellas, tool shafts and the like; wood in the form of railway sleepers; wood cut into boards or beams, etc.; wood treated with paint, stains, creosote or other preservatives) | Free | 0 |  |
| 44039210 | Sawlogs of beech "Fagus spp.", whether or not stripped of bark or sapwood, or roughly squared | Free | 0 |  |
| 44039290 | Beech "Fagus spp." in the rough, whether or not stripped of bark or sapwood, or roughly squared (excl. sawlogs; rough-cut wood for walking sticks, umbrellas, tool shafts and the like; wood in the form of railway sleepers; wood cut into boards or beams, etc.; wood treated with paint, stains, creosote or other preservatives) | Free | 0 |  |
| 44039910 | Poplar in the rough, whether or not stripped of bark or sapwood, or roughly squared (excl. rough-cut wood for walking sticks, umbrellas, tool shafts and the like; wood cut into boards or beams, etc.; wood treated with paint, stains, creosote or other preservatives) | Free | 0 |  |
| 44039930 | Eucalyptus wood in the rough, whether or not stripped of bark or sapwood, or roughly squared (excl. rough-cut wood for walking sticks, umbrellas, tool shafts and the like; wood cut into boards or beams, etc.; wood treated with paint, stains, creosote or other preservatives) | Free | 0 |  |
| 44039951 | Sawlogs of birch, whether or not stripped of bark or sapwood, or roughly squared | Free | 0 |  |
| 44039959 | Birch, in the rough, whether or not stripped of bark or sapwood, or roughly squared (excl. sawlogs; rough-cut wood for walking sticks, umbrellas, tool shafts and the like; wood cut into boards or beams, etc.; wood treated with paint, stains, creosote or other preservatives) | Free | 0 |  |
| 44039995 | Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared (excl. rough-cut wood for walking sticks, umbrellas, tool shafts and the like; wood cut into boards or beams, etc.; wood treated with paint, stains, creosote or other preservatives, tropical wood of subheading note 1 to this Chapter and coniferous wood, oak, beech, poplar, eucalyptus and birch wood) | Free | 0 |  |
| 44041000 | Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walking sticks, umbrellas, tool handles or the like; chipwood and the like, of coniferous wood (excl. hoopwood sawn lengthwise and carved or notched at the ends; brushmounts, lasts) | Free | 0 |  |
| 44042000 | Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walking sticks, umbrellas, tool handles and the like; chipwood and the like (excl. hoopwood sawn lengthwise and carved or notched at the ends; brushmounts, lasts; coniferous wood in general) | Free | 0 |  |
| 44050000 | Wood wool; wood flour "wood powder able to pass through a fine", 0,63 mm mesh, sieve with a residue of ≤ 8 % by weight | Free | 0 |  |
| 44061000 | Railway or tramway sleepers "cross-ties" of wood, not impregnated | Free | 0 |  |
| 44069000 | Railway or tramway sleepers "cross-ties" of wood, impregnated | Free | 0 |  |
| 44071015 | Coniferous wood sawn or chipped lengthwise, sliced or peeled, of a thickness of > 6 mm, sanded, or end-jointed, whether or not planed or sanded | Free | 0 |  |
| 44071031 | Spruce of the species "Picea abies Karst." or silver fir "Abies alba Mill.", sawn or chipped lengthwise, sliced or peeled, of a thickness of > 6 mm, planed (excl. end-jointed) | Free | 0 |  |
| 44071033 | Pine of the species "Pinus sylvestris L.", sawn or chipped lengthwise, sliced or peeled, of a thickness of > 6 mm, planed (excl. end-jointed) | Free | 0 |  |
| 44071038 | Coniferous wood sawn or chipped lengthwise, sliced or peeled, of a thickness of > 6 mm, planed (excl. end-jointed, spruce of the species "Picea abies Karst.", silver fir "Abies alba Mill." and pine of the species "Pinus sylvestris L.") | Free | 0 |  |
| 44071091 | Spruce "Picea abies Karst." or silver fir "Abies alba Mill.", sawn or chipped lengthwise, sliced or peeled, of a thickness of > 6 mm (excl. planed, sanded or end-jointed; boards for the manufacture of pencils; wood with a length of ≤ 125 mm and a thickness of < 12,5 mm) | Free | 0 |  |
| 44071093 | Pine of the species "Pinus silvestris L.", sawn or cut lengthwise, sliced or peeled, with a thickness of > 6 mm (excl. planed, sanded or end-jointed; boards for the manufacture of lead pencils, tracer pencils, colour pencils, slate pencils and other pencils with a wood casing; wood with a length of ≤ 125 mm and a thickness of < 12,5 mm) | Free | 0 |  |
| 44071098 | Coniferous wood sawn or chipped lengthwise, sliced or peeled, of a thickness of > 6 mm (excl. planed or sanded, and spruce "Picea abies Karst.", silver fir "Abies alba Mill." and pine "Pinus sylvestris L.") | Free | 0 |  |
| 44072110 | Mahogany "Swietenia spp.", sawn or chipped lengthwise, sliced or peeled, of a thickness of > 6 mm, sanded, or end‑jointed, whether or not planed or sanded | 4,9 | 4 |  |
| 44072191 | Mahogany "Swietenia spp.", sawn or chipped lengthwise, sliced or peeled, of a thickness of > 6 mm, planed (excl. end-jointed) | 4 | 0 |  |
| 44072199 | Mahogany "Swietenia spp.", sawn or chipped lengthwise, sliced or peeled, of a thickness of > 6 mm (excl. planed, sanded or end-jointed) | Free | 0 |  |
| 44072210 | Virola, imbuia and balsa, sawn or chipped lengthwise, sliced or peeled, of a thickness of > 6 mm, sanded, or end-jointed, whether or not planed or sanded | 4,9 | 4 |  |
| 44072291 | Virola, imbuia and balsa, sawn or chipped lengthwise, sliced or peeled, of a thickness of > 6 mm, planed (excl. end-jointed) | 4 | 0 |  |
| 44072299 | Virola, imbuia and balsa, sawn or chipped lengthwise, sliced or peeled, of a thickness of > 6 mm (excl. planed, sanded or end-jointed) | Free | 0 |  |
| 44072510 | Dark red meranti, light red meranti and meranti bakau, sawn or chipped lengthwise, sliced or peeled, of a thickness of > 6 mm, end-jointed, whether or not planed or sanded | 4,9 | 4 |  |
| 44072530 | Dark red meranti, light red meranti and meranti bakau, sawn or chipped lengthwise, sliced or peeled, of a thickness of > 6 mm, planed (excl. end-jointed) | 4 | 0 |  |
| 44072550 | Dark red meranti, light red meranti and meranti bakau, sawn or chipped lengthwise, sliced or peeled, of a thickness of > 6 mm, sanded (excl. end-jointed) | 4,9 | 4 |  |
| 44072590 | Dark red meranti, light red meranti and meranti bakau, sawn or chipped lengthwise, sliced or peeled, of a thickness of > 6 mm (excl. such products planed, sanded or end‑jointed) | Free | 0 |  |
| 44072610 | White lauan, white meranti, white seraya, yellow meranti and alan, sawn or chipped lengthwise, sliced or peeled, of a thickness of > 6 mm, end-jointed, whether or not planed or sanded | 4,9 | 4 |  |
| 44072630 | White lauan, white meranti, white seraya, yellow meranti and alan, sawn or chipped lengthwise, sliced or peeled, of a thickness of > 6 mm, planed (excl. end-jointed) | 4 | 0 |  |
| 44072650 | White lauan, white meranti, white seraya, yellow meranti and alan, sawn or chipped lengthwise, sliced or peeled, of a thickness of > 6 mm, sanded (excl. end-jointed) | 4,9 | 4 |  |
| 44072690 | White lauan, white meranti, white seraya, yellow meranti and alan, sawn or chipped lengthwise, sliced or peeled, of a thickness of > 6 mm (excl. planed, sanded or end-jointed) | Free | 0 |  |
| 44072710 | Sapelli, sawn or chipped lengthwise, sliced or peeled, of a thickness of > 6 mm, sanded, or end-jointed, whether or not planed or sanded | 4,9 | 4 |  |
| 44072791 | Sapelli, sawn or chipped lengthwise, sliced or peeled, of a thickness of > 6 mm, planed (excl. end-jointed) | 4 | 0 |  |
| 44072799 | Sapelli, sawn or chipped lengthwise, sliced or peeled, of a thickness of > 6 mm (excl. planed, sanded or end-jointed) | Free | 0 |  |
| 44072810 | Iroko, sawn or chipped lengthwise, sliced or peeled, of a thickness of > 6 mm, sanded, or end-jointed, whether or not planed or sanded | 4,9 | 4 |  |
| 44072891 | Iroko, sawn or chipped lengthwise, sliced or peeled, of a thickness of > 6 mm, planed (excl. end-jointed) | 4 | 0 |  |
| 44072899 | Iroko, sawn or chipped lengthwise, sliced or peeled, of a thickness of > 6 mm (excl. planed, sanded or end-jointed) | Free | 0 |  |
| 44072915 | Keruing, ramin, kapur, teak, jongkong, merbau, jelutong, kempas, okoumé, obeche, sipo, acajou d'Afrique, makoré, tiama, mansonia, ilomba, dibétou, limba, azobé, palissandre de Rio, palissandre de Para, palissandre de rose, abura, afrormosia, ako, andiroba, aningré, avodiré, balau, bossé clair, bossé foncé, cativo, cedro, dabema, doussié, framiré, freijo, fromager, fuma, geronggang, ipé, jaboty, jequitiba, kosipo, kotibé, koto, louro, maçaranduba, mahogany (excl. "swietenia spp."), mandioqueira, mengkulang, merawan, merpauh, mersawa, moabi, niangon, nyatoh, onzabili, orey, ovengkol, ozigo, padauk, paldao, palissandre de guatemala, pau amarelo, pau marfim, pulai, punah, quaruba, saqui-saqui, sepetir, sucupira, suren, tauari and tola, sawn or chipped lengthwise, sliced or peeled, of a thickness of > 6 mm, end-jointed, whether or not planed or sanded | 4,9 | 4 |  |
| 44072920 | Palissandre de Rio, palissandre de Para and palissandre de rose, sawn or chipped lengthwise, sliced or peeled, planed, of a thickness of > 6 mm (excl. end-jointed) | 4,9 | 4 |  |
| 44072925 | Keruing, ramin, kapur, teak, jongkong, merbau, jelutong, kempas, okoumé, obeche, sipo, acajou d'Afrique, makoré, tiama, mansonia, ilomba, dibétou, limba and azobé, sawn or chipped lengthwise, sliced or peeled, of a thickness of > 6 mm, planed (excl. end-jointed) | 4 | 0 |  |
| 44072945 | Keruing, ramin, kapur, teak, jongkong, merbau, jelutong, kempas, okoumé, obeche, sipo, acajou d'Afrique, makoré, tiama, mansonia, ilomba, dibétou, limba, azobé, palissandre de Rio, palissandre de Para and palissandre de rose, sawn or chipped lengthwise, sliced or peeled, of a thickness of > 6 mm, sanded (excl. end-jointed) | 4,9 | 4 |  |
| 44072960 | Keruing, ramin, kapur, teak, jongkong, merbau, jelutong, kempas, okoumé, obeche, sipo, acajou d'Afrique, makoré, tiama, mansonia, ilomba, dibétou, limba, azobé, palissandre de Rio, palissandre de Para and palissandre de rose, sawn or chipped lengthwise, sliced or peeled, of a thickness of > 6 mm (excl. such products planed, sanded or end-jointed) | Free | 0 |  |
| 44072983 | Abura, afrormosia, ako, andiroba, aningré, avodiré, balau, bossé clair, bossé foncé, cativo, cedro, dabema, doussié, framiré, freijo, fromager, fuma, geronggang, ipé, jaboty, jequitiba, kosipo, kotibé, koto, louro, maçaranduba, mahogany (excl. "Swietenia spp."), mandioqueira, mengkulang, merawan, merpauh, mersawa, moabi, niangon, nyatoh, onzabili, orey, ovengkol, ozigo, padauk, paldao, palissandre de guatemala, pau amarelo, pau marfim, pulai, punah, quaruba, saqui-saqui, sepetir, sucupira, suren, tauari and tola, sawn or chipped lengthwise, sliced or peeled, of a thickness of > 6 mm, planed (excl. end-jointed) | 4 | 0 |  |
| 44072985 | Abura, afrormosia, ako, andiroba, aningré, avodiré, balau, bossé clair, bossé foncé, cativo, cedro, dabema, doussié, framiré, freijo, fromager, fuma, geronggang, ipé, jaboty, jequitiba, kosipo, kotibé, koto, louro, maçaranduba, mahogany (excl. "Swietenia spp."), mandioqueira, mengkulang, merawan, merpauh, mersawa, moabi, niangon, nyatoh, onzabili, orey, ovengkol, ozigo, padauk, paldao, palissandre de guatemala, pau amarelo, pau marfim, pulai, punah, quaruba, saqui-saqui, sepetir, sucupira, suren, tauari and tola, sawn or chipped lengthwise, sliced or peeled, of a thickness of > 6 mm, sanded (excl. end-jointed) | 4,9 | 4 |  |
| 44072995 | Abura, afrormosia, ako, andiroba, aningré, avodiré, balau, bossé clair, bossé foncé, cativo, cedro, dabema, doussié, framiré, freijo, fromager, fuma, geronggang, ipé, jaboty, jequitiba, kosipo, kotibé, koto, louro, maçaranduba, mahogany (excl. "Swietenia spp."), mandioqueira, mengkulang, merawan, merpauh, mersawa, moabi, niangon, nyatoh, onzabili, orey, ovengkol, ozigo, padauk, paldao, palissandre de guatemala, pau amarelo, pau marfim, pulai, punah, quaruba, saqui-saqui, sepetir, sucupira, suren, tauari and tola, sawn or chipped lengthwise, sliced or peeled, of a thickness of > 6 mm (excl. end-jointed, planed or sanded | Free | 0 |  |
| 44079115 | Oak "Quercus spp.", sawn or chipped lengthwise, sliced or peeled, of a thickness of > 6 mm, sanded, or end-jointed, whether or not planed or sanded | Free | 0 |  |
| 44079131 | Blocks, strips and friezes of oak "Quercus spp." for parquet or wood block flooring, not assembled, of a thickness of > 6 mm, planed (excl. veneered or of plywood) | Free | 0 |  |
| 44079139 | Oak "Quercus spp.", sawn or chipped lengthwise, sliced or peeled, of a thickness of > 6 mm, planed (excl. end-jointed and blocks, strips and friezes for parquet or wood block flooring) | Free | 0 |  |
| 44079190 | Oak "Quercus spp.", sawn or chipped lengthwise, sliced or peeled, of a thickness of > 6 mm (excl. planed, sanded or end-jointed) | Free | 0 |  |
| 44079200 | Beech "Fagus spp.", sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness of > 6 mm | Free | 0 |  |
| 44079310 | Maple "Acer spp.", sawn or chipped lengthwise, sliced or peeled, of a thickness of > 6 mm, planed, or end-jointed, whether or not planed or sanded | Free | 0 |  |
| 44079391 | Maple "Acer spp.", sawn or chipped lengthwise, sliced or peeled, of a thickness of > 6 mm, sanded (excl. end-jointed) | 2,5 | 0 |  |
| 44079399 | Maple "Acer spp.", sawn or chipped lengthwise, sliced or peeled, of a thickness of > 6 mm (excl. planed, sanded or end-jointed) | Free | 0 |  |
| 44079410 | Cherry "Prunus spp.", sawn or chipped lengthwise, sliced or peeled, of a thickness of > 6 mm, planed, or end-jointed, whether or not planed or sanded | Free | 0 |  |
| 44079491 | Cherry "Prunus spp.", sawn or chipped lengthwise, sliced or peeled, of a thickness of > 6 mm, sanded (excl. end-jointed) | 2,5 | 0 |  |
| 44079499 | Cherry "Prunus spp.", sawn or chipped lengthwise, sliced or peeled, of a thickness of > 6 mm (excl. planed, sanded or end-jointed) | Free | 0 |  |
| 44079510 | Ash "Fraxinus spp.", sawn or chipped lengthwise, sliced or peeled, of a thickness of > 6 mm, planed, or end-jointed, whether or not planed or sanded | Free | 0 |  |
| 44079591 | Ash "Fraxinus spp.", sawn or chipped lengthwise, sliced or peeled, of a thickness of > 6 mm, sanded (excl. end-jointed) | 2,5 | 0 |  |
| 44079599 | Ash "Fraxinus spp.", sawn or chipped lengthwise, sliced or peeled, of a thickness of > 6 mm (excl. planed, sanded or end-jointed) | Free | 0 |  |
| 44079927 | Wood sawn or cut lengthwise, sliced or peeled, of a thickness of > 6 mm, planed, or end-jointed, whether or not planed or sanded (excl. tropical wood specified in Subheading Note 2 to this chapter, coniferous wood, oak "Quercus spp.", beech "Fagus spp.", maple "acer spp.", cherry "prunus spp." and ash "fraxinus spp.") | Free | 0 |  |
| 44079940 | Wood sawn or cut lengthwise, sliced or peeled, sanded, of a thickness of > 6 mm (excl. end-jointed; tropical wood specified in Subheading Note 2 to this chapter, coniferous wood, oak "Quercus spp.", beech "Fagus spp.", maple "Acer spp.", cherry "Prunus spp." and ash "fraxinus spp.") | 2,5 | 0 |  |
| 44079991 | Poplar, sawn or chipped lengthwise, sliced or peeled, of a thickness of > 6 mm (excl. planed, sanded or end-jointed) | Free | 0 |  |
| 44079996 | Tropical wood, sawn or chipped lengthwise, sliced or peeled, of a thickness of > 6 mm (excl. planed, sanded or end-jointed, and tropical wood specified in Subheading Note 2 to this chapter) | Free | 0 |  |
| 44079998 | Wood, sawn or chipped lengthwise, sliced or peeled, of a thickness of > 6 mm (excl. planed, sanded or end-jointed, and tropical wood, coniferous wood, oak "Quercus spp.", beech "Fagus spp.", maple "Acer spp.", cherry "Prunus spp.", ash "Fraxinus spp." And poplar) | Free | 0 |  |
| 44081015 | Sheets for veneering, incl. those obtained by slicing laminated wood, for coniferous plywood or for other similar laminated coniferous wood and other coniferous wood, sawn lengthwise, sliced or peeled, of a thickness of ≤ 6 mm, planed, sanded or end-jointed | 3 | 0 |  |
| 44081091 | Small boards for the manufacture of pencils, of coniferous wood, of a thickness of ≤ 6 mm | Free | 0 |  |
| 44081098 | Sheets for veneering, incl. those obtained by slicing laminated wood, for coniferous plywood or for other similar laminated coniferous wood and other coniferous wood, sawn lengthwise, sliced or peeled, whether or not spliced, of a thickness of ≤ 6 mm (excl. planed, sanded or end-jointed, and small boards for the manufacture of pencils) | 4 | 0 |  |
| 44083111 | Sheets for veneering, incl. those obtained by slicing laminated wood, for plywood or for other similar laminated wood and other wood, sawn lengthwise, sliced or peeled, of a thickness of ≤ 6 mm, end-jointed, whether or not planed or sanded, of dark red meranti, light red meranti and meranti bakau | 4,9 | 4 |  |
| 44083121 | Sheets for veneering, incl. those obtained by slicing laminated wood, for plywood or for other similar laminated wood and other wood, sawn lengthwise, sliced or peeled, of a thickness of ≤ 6 mm, planed, of dark red meranti, light red meranti and merantibakau (excl. end-jointed) | 4 | 0 |  |
| 44083125 | Sheets for veneering, incl. those obtained by slicing laminated wood, for plywood or for other similar laminated wood and other wood, sawn lengthwise, sliced or peeled, of a thickness of ≤ 6 mm, sanded, of dark red meranti, light red meranti and meranti bakau (excl. end-jointed) | 4,9 | 4 |  |
| 44083130 | Sheets for veneering, incl. those obtained by slicing laminated wood, for plywood or for other similar laminated wood and other wood, sawn lengthwise, sliced or peeled, of a thickness of ≤ 6 mm, whether or not spliced, of dark red meranti, light red meranti and meranti bakau (excl. planed, sanded or end-jointed) | 6 | 4 |  |
| 44083915 | Sheets for veneering, incl. those obtained by slicing laminated wood, for plywood or for other similar laminated wood and other wood, sawn lengthwise, sliced or peeled, of a thickness of ≤ 6 mm, sanded, or end-jointed, whether or not planed, of white lauan, sipo, limba, okoumé, obeche, acajou d'afrique, sapelli, virola, mahogany "swietenia spp.", palissandre de rio, palissandre de para and palissandre de rose | 4,9 | 4 |  |
| 44083921 | Sheets for veneering, incl. those obtained by slicing laminated wood, for plywood or for other similar laminated wood and other wood, sawn lengthwise, sliced or peeled, of a thickness of ≤ 6 mm, planed, of white lauan, sipo, limba, okoumé, obeche, acajou d'afrique, sapelli, virola, mahogany "swietenia spp.", palissandre de rio, palissandre de para and palissandre de rose (excl. end-jointed) | 4 | 0 |  |
| 44083930 | Sheets for veneering, incl. those obtained by slicing laminated wood, for plywood or for other similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not spliced, of a thickness of ≤ 6 mm, of white lauan, sipo, limba, okoumé, obeche, acajou d'afrique, sapelli, virola, mahogany "swietenia spp.", palissandre de rio, palissandre de para and palissandre de rose (excl. planed, sanded or end-jointed) | 6 | 4 |  |
| 44083955 | Sheets for veneering, incl. those obtained by slicing laminated wood, for plywood or for other similar laminated wood and other wood, sawn lengthwise, sliced or peeled, of a thickness of ≤ 6 mm, planed, sanded or end-jointed, of abura, afrormosia, ako, alan, andiroba, aningré, avodiré, azobé, balau, balsa, bossé clair, bossé foncé, cativo, cedro, dabema, dibétou, doussié, framiré, freijo, fromager, fuma, geronggang, ilomba, imbuia, ipé, iroko, jaboty, jelutong, jequitiba, jongkong, kapur, kempas, keruing, kosipo, kotibé, koto, louro, maçaranduba, mahogany (excl. "swietenia spp."), makoré, mandioqueira, mansonia, merawan, mengkulang, merbau, merpauh, mersawa, moabi, niangon, nyatoh, onzabili, orey, ovengkol, ozigo, padauk, paldao, palissandre de guatemala, pau amarelo, pau marfim, pulai, punah, quaruba, ramin, saqui-saqui, sepetir, sucupira, suren, tauari, teak, tiama, tola, white meranti, white seraya and yellow meranti | 3 | 0 |  |
| 44083970 | Small boards for the manufacture of pencils, of a thickness of ≤ 6 mm, of abura, afrormosia, ako, alan, andiroba, aningré, avodiré, azobé, balau, balsa, bossé clair, bossé foncé, cativo, cedro, dabema, dibétou, doussié, framiré, freijo, fromager, fuma, geronggang, ilomba, imbuia, ipé, iroko, jaboty, jelutong, jequitiba, jongkong, kapur, kempas, keruing, kosipo, kotibé, koto, louro, maçaranduba, mahogany (excl. "swietenia spp."), makoré, mandioqueira, mansonia, merawan, mengkulang, merbau, merpauh, mersawa, moabi, niangon, nyatoh, onzabili, orey, ovengkol, ozigo, padauk, paldao, palissandre de guatemala, pau amarelo, pau marfim, pulai, punah, quaruba, ramin, saqui-saqui, sepetir, sucupira, suren, tauari, teak, tiama, tola, white meranti, white seraya and yellow meranti | Free | 0 |  |
| 44083985 | Sheets for veneering, incl. those obtained by slicing laminated wood, for plywood or for other similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not spliced, of a thickness of ≤ 1 mm, of abura, afrormosia, ako, alan, andiroba, aningré, avodiré, azobé, balau, balsa, bossé clair, bossé foncé, cativo, cedro, dabema, dibétou, doussié, framiré, freijo, fromager, fuma, geronggang, ilomba, imbuia, ipé, iroko, jaboty, jelutong, jequitiba, jongkong, kapur, kempas, keruing, kosipo, kotibé, koto, louro, maçaranduba, mahogany (excl. "swietenia spp."), makoré, mandioqueira, mansonia, merawan, mengkulang, merbau, merpauh, mersawa, moabi, niangon, nyatoh, onzabili, orey, ovengkol, ozigo, padauk, paldao, palissandre de guatemala, pau amarelo, pau marfim, pulai, punah, quaruba, ramin, saqui-saqui, sepetir, sucupira, suren, tauari, teak, tiama, tola, white meranti, white seraya and yellow meranti (excl. planed, sanded or end-jointed) | 4 | 0 |  |
| 44083995 | Sheets for veneering, incl. those obtained by slicing laminated wood, for plywood or for other similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not spliced, of a thickness of > 1 mm but ≤ 6 m, of abura, afrormosia, ako, alan, andiroba, aningré, avodiré, azobé, balau, balsa, bossé clair, bossé foncé, cativo, cedro, dabema, dibétou, doussié, framiré, freijo, fromager, fuma, geronggang, ilomba, imbuia, ipé, iroko, jaboty, jelutong, jequitiba, jongkong, kapur, kempas, keruing, kosipo, kotibé, koto, louro, maçaranduba, mahogany (excl. "swietenia spp."), makoré, mandioqueira, mansonia, merawan, mengkulang, merbau, merpauh, mersawa, moabi, niangon, nyatoh, onzabili, orey, ovengkol, ozigo, padauk, paldao, palissandre de guatemala, pau amarelo, pau marfim, pulai, punah, quaruba, ramin, saqui-saqui, sepetir, sucupira, suren, tauari, teak, tiama, tola, white meranti, white seraya and yellow meranti (excl. planed, sanded or end-jointed) | 4 | 0 |  |
| 44089015 | Sheets for veneering, incl. those obtained by slicing laminated wood, for plywood or for other similar laminated wood and other wood, sawn lengthwise, sliced or peeled, of a thickness of ≤ 6 mm, planed, sanded or end-jointed (excl. tropical wood of Subheading note 2 to this Chapter and coniferous wood) | 3 | 0 |  |
| 44089035 | Small boards for the manufacture of pencils, of wood, of a thickness of ≤ 6 mm (excl. tropical wood of Subheading Note 2 to this Chapter and coniferous wood) | Free | 0 |  |
| 44089085 | Sheets for veneering, incl. those obtained by slicing laminated wood, for plywood or for other similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not spliced, of a thickness of ≤ 1 mm (excl. planed, sanded or end-jointed, and tropical wood of subheading note 2 to this Chapter and coniferous wood) | 4 | 0 |  |
| 44089095 | Sheets for veneering, incl. those obtained by slicing laminated wood, for plywood or for other similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not spliced, of a thickness of > 1 mm (excl. planed, sanded or end-jointed, and tropical wood of subheading note 2 to this Chapter and coniferous wood) | 4 | 0 |  |
| 44091011 | Mouldings for frames for paintings, photographs, mirrors or similar objects, of coniferous wood | Free | 0 |  |
| 44091018 | Coniferous wood, incl. strips and friezes for parquet flooring, not assembled, continuously shaped "tongued, grooved, rebated, chamfered, V-jointed beaded, moulded, rounded or the like" along any of its edges, ends or faces, whether or not planed, sanded | Free | 0 |  |
| 44092100 | Bamboo, incl. strips and friezes for parquet flooring, not assembled, continuously shaped "tongued, grooved, rebated, chamfered, V-jointed beaded, moulded, rounded or the like" along any of its edges, ends or faces, whether or not planed, sanded or end-jointed | Free | 0 |  |
| 44092910 | Mouldings for frames for paintings, photographs, mirrors or similar objects, of wood (excl. coniferous wood and bamboo) | Free | 0 |  |
| 44092991 | Blocks, strips and friezes for parquet flooring, not assembled, continuously shaped "tongued, grooved, rebated, chamfered, V-jointed, beaded, moulded, rounded or the like" along any of its edges, ends or faces, whether or not planed, sanded or end-jointed of wood (excl. coniferous wood and bamboo) | Free | 0 |  |
| 44092999 | Wood, continuously shaped "tongued, grooved, rebated, chamfered, V-jointed beaded, moulded, rounded or the like" along any of its edges, ends or faces, whether or not planed, sanded or end-jointed (excl. coniferous wood and bamboo, and mouldings for frames for paintings, photographs, mirrors or similar objects, blocks, strips and friezes for parquet flooring) | Free | 0 |  |
| 44101110 | Particle board of wood, whether or not agglomerated with resins or other organic binding substances, unworked or not further worked than sanded (excl. oriented strand board and waferboard, fibreboard and cellular wood panels) | 7 | 7 |  |
| 44101130 | Particle board of wood, whether or not agglomerated with resins or other organic binding substances, surface-covered with melamine-impregnated paper (excl. oriented strand board and waferboard, fibreboard and cellular wood panels) | 7 | 7 |  |
| 44101150 | Particle board of wood, whether or not agglomerated with resins or other organic binding substances, surface-covered with decorative laminates of plastics (excl. oriented strand board and waferboard, fibreboard and cellular wood panels) | 7 | 7 |  |
| 44101190 | Particle board of wood, whether or not agglomerated with resins or other organic binding substances (excl. unworked or not further worked than sanded, surface-covered with melamine-impregnated paper or with decorative laminates of plastics, oriented strand board and waferboard, fibreboard and cellular wood panels) | 7 | 7 |  |
| 44101210 | Oriented strand "OSB", of wood, unworked or not further worked than sanded | 7 | 7 |  |
| 44101290 | Oriented strand board "OSB" of wood (excl. unworked or not further worked than sanded) | 7 | 7 |  |
| 44101900 | Waferboard and similar board, of wood, whether or not agglomerated with resins or other organic binding substances (excl. particle board, oriented strand board, fibreboard and cellular wood panels) | 7 | 7 |  |
| 44109000 | Board of bagasse, bamboo or cereal straw particles or other ligneous materials, whether or not agglomerated with resins or other organic binding substances (excl. of wood, and fibreboard, cellular wood panels, veneered panels, panels of ligneous materials agglomerated with cement, plaster or other mineral binders) | 7 | 7 |  |
| 44111210 | Medium density fibreboard "MDF" of wood, of a thickness ≤ 5 mm, not mechanically worked or surface‑covered | 7 | 7 |  |
| 44111290 | Medium density fibreboard "MDF" of wood, of a thickness ≤ 5 mm, mechanically worked or surface‑covered | 7 | 7 |  |
| 44111310 | Medium density fibreboard "MDF" of wood, of a thickness > 5 mm but ≤ 9mm, not mechanically worked or surface-covered | 7 | 7 |  |
| 44111390 | Medium density fibreboard "MDF" of wood, of a thickness > 5 mm but ≤ 9mm, mechanically worked or surface-covered | 7 | 7 |  |
| 44111410 | Medium density fibreboard "MDF" of wood, of a thickness > 9mm, not mechanically worked or surface‑covered | 7 | 7 |  |
| 44111490 | Medium density fibreboard "MDF" of wood, of a thickness > 9mm, mechanically worked or surface‑covered | 7 | 7 |  |
| 44119210 | Fibreboard of wood or other ligneous materials, whether or not agglomerated with resins or other organic bonding agents, of a density of > 0,8 g/cm³, not mechanically worked or surface-covered (excl. medium density fibreboard "MDF"; particle board, whether or not bonded with one or more sheets of fibreboard; laminated wood with a layer of plywood; cellular wood panels of which both sides are fibreboard; paperboard; furniture components identifiable as such) | 7 | 7 |  |
| 44119290 | Fibreboard of wood or other ligneous materials, whether or not agglomerated with resins or other organic bonding agents, of a density of > 0,8 g/cm³, mechanically worked or surface-covered (excl. medium density fibreboard "MDF"; particle board, whether or not bonded with one or more sheets of fibreboard; laminated wood with a layer of plywood; cellular wood panels of which both sides are fibreboard; paperboard; identifiable furniture components) | 7 | 7 |  |
| 44119310 | Fibreboard of wood or other ligneous materials, whether or not agglomerated with resins or other organic bonding agents, of a density of > 0,5g to 0,8 g/cm³, not mechanically worked or surface-covered (excl. medium density fibreboard "MDF"; particle board, whether or not bonded with one or more sheets of fibreboard; laminated wood with a layer of plywood; cellular wood panels of which both sides are fibreboard; paperboard; identifiable furniture components) | 7 | 7 |  |
| 44119390 | Fibreboard of wood or other ligneous materials, whether or not agglomerated with resins or organic bonding agents, of a density of > 0,5g to 0,8 g/cm³, mechanically worked or surface-covered (excl. medium density fibreboard "MDF"; particle board, whether or not bonded with one or more sheets of fibreboard; laminated wood with a layer of plywood; cellular wood panels of which both sides are fibreboard; paperboard; identifiable furniture components) | 7 | 7 |  |
| 44119410 | Fibreboard of wood or other ligneous materials, whether or not agglomerated with resins or other organic bonding agents, of a density of ≤ 0,5 g/cm³ (excl. mechanically worked or surface-covered; medium density fibreboard "MDF"; particle board, whether or not bonded with one or more sheets of fibreboard; laminated wood with a layer of plywood; cellular wood panels of which both sides are fibreboard; paperboard; identifiable furniture components) | 7 | 7 |  |
| 44119490 | Fibreboard of wood or other ligneous materials, whether or not agglomerated with resins or other organic bonding agents, with a density of ≤ 0,5 g/cm³, mechanically worked or surface-covered (excl. medium density fibreboard "MDF"; particle board, whether or not bonded with one or more sheets of fibreboard; laminated wood with a layer of plywood; cellular wood panels of which both sides are fibreboard; paperboard; identifiable furniture components) | 7 | 7 |  |
| 44121000 | Plywood, veneered panel and similar laminated wood, of bamboo, not containing particle board and without blockboard, laminboard or battenboard (excl. sheets of compressed wood, cellular wood panels, parquet panels or sheets, inlaid wood and sheets identifiable as furniture components) | 10 | 7 |  |
| 44123110 | Plywood consisting solely of sheets of wood ≤ 6 mm thick, with at least one outer ply of one the following: dark red meranti, light red meranti, white lauan, sipo, limba, obeche, okoumé, acajou d'Afrique, sapelli, virola, mahogany "Swietenia spp.", palissandre de rio, palissandre de para or palissandre de rose (excl. sheets of compressed wood, cellular wood panels, inlaid wood and sheets identifiable as furniture components) | 10 | 7 |  |
| 44123190 | Plywood consisting solely of sheets of wood ≤ 6 mm thick, with at least one outer ply of a tropical wood specified in Subheading Note 1 to this Chapter (excl. okoumé, dark red meranti, light red meranti, white lauan, sipo, limba, obeche, acajou d'Afrique, sapelli, virola, mahogany "swietenia spp.", palissandre de rio, palissandre de para or palissandre de rose, sheets of compressed wood, cellular wood panels, inlaid wood and sheets identifiable as furniture components) | 7 | 7 |  |
| 44123210 | Plywood consisting solely of sheets of wood ≤ 6 mm thick, with at least one outer ply of alder, ash, beech, birch, cherry, chestnut, elm, hickory, hornbeam, horse chestnut, lime, maple, oak, plane tree, poplar, robinia, walnut or yellow poplar (excl. sheets of compressed wood, cellular wood panels, inlaid wood and sheets identifiable as furniture components) | 7 | 7 |  |
| 44123290 | Plywood consisting solely of sheets of wood ≤ 6 mm thick, with at least one outer ply of non-coniferous wood or other tropical wood than specified in Subheading Note1 to this Chapter (excl. of alder, ash, beech, birch, cherry, chestnut, elm, hickory, hornbeam, horse chestnut, lime, maple, oak, plane tree, poplar, robinia, walnut, yellow poplar, bamboo, and sheets of compressed wood, cellular wood panels, inlaid wood and sheets identifiable as furniture components) | 7 | 7 |  |
| 44123900 | Plywood consisting solely of sheets of wood ≤ 6 mm thick (excl. of bamboo, plywood of subheadings 4412.31 and 4412.32; sheets of compressed wood, cellular wood panels, inlaid wood and sheets identifiable as furniture components) | 7 | 7 |  |
| 44129410 | Laminated wood with at least one outer ply of non-coniferous wood, and containing blockboard, laminboard or battenboard (excl. of bamboo, plywood consisting solely of sheets of wood ≤ 6 mm thick, sheets of compressed wood, inlaid wood and sheets identifiable as furniture components) | 10 | 7 |  |
| 44129490 | Laminated wood as blockboard, laminboard or battenboard (excl. of bamboo, such with at least one outer ply of non-coniferous wood, plywood consisting solely of sheets of wood ≤ 6 mm thick, sheets of compressed wood, cellular wood panels, inlaid wood and sheets identifiable as furniture components) | 6 | 4 |  |
| 44129930 | Veneered panels and similar laminated wood with at least one layer of particle board, without blockboard, laminboard or battenboard (excl. of bamboo, plywood consisting solely of sheets of wood ≤ 6 mm thick, sheets of compressed wood, cellular wood panel, inlaid wood and sheets identifiable as furniture components) | 6 | 4 |  |
| 44129940 | Veneered panels and similar laminated wood with at least one outer ply of alder, ash, beech, birch, cherry, chestnut, elm, hickory, hornbeam, horse chestnut, lime, maple, oak, plane tree, poplar, robinia, walnut or yellow poplar, not containing layers of particle board and without blockboard, laminboard or battenboard (excl. plywood consisting solely of sheets of wood ≤ 6 mm thick, sheets of compressed wood, cellular wood panels, inlaid wood and sheets identifiable as furniture components) | 10 | 7 |  |
| 44129950 | Veneered panels and similar laminated wood with at least one outer ply of non-coniferous wood, not containing layers of particle board and without blockboard, laminboard or battenboard (excl. of alder, ash, beech, birch, cherry, chestnut, elm, hickory, hornbeam, horse chestnut, lime, maple, oak, plane tree, poplar, robinia, walnut or yellow poplar, plywood consisting solely of sheets of wood ≤ 6 mm thick, sheets of compressed wood, cellular wood panels, inlaid wood and sheets identifiable as furniture components) | 10 | 7 |  |
| 44129985 | Veneered panels and similar laminated wood not containing layers of particle board and without blockboard, laminboard or battenboard (excl. those containing at least one outer ply of non-coniferous wood, of bamboo, plywood consisting solely of sheets of wood ≤ 6 mm thick, sheets of compressed wood, cellular wood panels, inlaid wood and sheets identifiable as furniture components) | 10 | 7 |  |
| 44130000 | Metallised wood and other densified wood in blocks, plates, strips or profile shapes | Free | 0 |  |
| 44140010 | Wooden frames for paintings, photographs, mirrors or similar objects, of tropical wood "okoumé, obeche, sapelli, sipo, acajou d'Afrique, makoré, iroko, tiama, mansonia, ilomba, dibétou, limba, azobé, dark red meranti, light red meranti, meranti bakau, white meranti, white seraya, yellow meranti, alan, keruing, ramin, kapur, teak, jongkong, merbau, jelutong, kempas, virola, mahogany "swietenia spp.", imbuia, balsa, palissandre de rio, palissandre du brésil and palissandre de rose" | 5,1 | 4 |  |
| 44140090 | Wooden frames for paintings, photographs, mirrors or similar objects (excl. of tropical wood "okoumé, obeche, sapelli, sipo, acajou d'Afrique, makoré, iroko, tiama, mansonia, ilomba, dibétou, limba, azobé, dark red meranti, light red meranti, meranti bakau, white lauan, white meranti, white seraya, yellow meranti, alan, keruing, ramin, kapur, teak, jongkong, merbau, jelutong, kempas, virola, mahogany [swietenia spp.], imbuia, balsa, palissandre de rio, palissandre du brésil and palissandre de rose") | Free | 0 |  |
| 44151010 | Cases, boxes, crates, drums and similar packings, of wood | 4 | 0 |  |
| 44151090 | Cable drums of wood | 3 | 0 |  |
| 44152020 | Pallets and pallet collars, of wood | 3 | 0 |  |
| 44152090 | Box pallets and other load boards, of wood (excl. containers specially designed and equipped for one or more modes of transport; flat pallets and pallet collars) | 4 | 0 |  |
| 44160000 | Casks, barrels, vats, tubs and other coopers' products parts thereof, of wood, incl. staves | Free | 0 |  |
| 44170000 | Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and shoetrees, of wood (excl. forms used in the manufacture of hats, forms of heading 8480, other machines and machine components, of wood) | Free | 0 |  |
| 44181010 | Windows and French windows and their frames, of okoumé, obeche, sapelli, sipo, acajou d'Afrique, makoré, iroko, tiama, mansonia, ilomba, dibétou, limba, azobé, dark red meranti, light red meranti, meranti bakau, white lauan, white meranti, white seraya, yellow meranti, alan, keruing, ramin, kapur, teak, jongkong, merbau, jelutong, kempas, virola, mahogany "swietenia spp.", imbuia, balsa, palissandre de rio, palissandre de para and palissandre de rose | 3 | 0 |  |
| 44181050 | Windows and French windows and their frames, of coniferous wood | 3 | 0 |  |
| 44181090 | Windows and French windows and their frames, of wood (excl. okoumé, obeche, sapelli, sipo, acajou d'Afrique, makoré, iroko, tiama, mansonia, ilomba, dibétou, limba, azobé, dark red meranti, light red meranti, meranti bakau, white lauan, white meranti, white seraya, yellow meranti, alan, keruing, ramin, kapur, teak, jongkong, merbau, jelutong, kempas, virola, mahogany "swietenia spp.", imbuia, balsa, palissandre de rio, palissandre de para and palissandre de rose, and coniferous wood) | 3 | 0 |  |
| 44182010 | Doors and their frames and thresholds, of okoumé, obeche, sapelli, sipo, acajou d'Afrique, makoré, iroko, tiama, mansonia, ilomba, dibétou, limba, azobé, dark red meranti, light red meranti, meranti bakau, white lauan, white meranti, white seraya, yellow meranti, alan, keruing, ramin, kapur, teak, jongkong, merbau, jelutong, kempas, virola, mahogany "swietenia spp.", imbuia, balsa, palissandre de rio, palissandre de para and palissandre de rose | 6 | 4 |  |
| 44182050 | Doors and their frames and thresholds, of coniferous wood | Free | 0 |  |
| 44182080 | Doors and their frames and thresholds, of wood (excl. okoumé, obeche, sapelli, sipo, acajou d'Afrique, makoré, iroko, tiama, mansonia, ilomba, dibétou, limba, azobé, dark red meranti, light red meranti, meranti bakau, white lauan, white meranti, white seraya, yellow meranti, alan, keruing, ramin, kapur, teak, jongkong, merbau, jelutong, kempas, virola, mahogany "swietenia spp.", imbuia, balsa, palissandre de rio, palissandre de para and palissandre de rose, and coniferous wood) | Free | 0 |  |
| 44184000 | Wooden shuttering for concrete constructional work (excl. plywood boarding) | Free | 0 |  |
| 44185000 | Shingles and shakes, of wood | Free | 0 |  |
| 44186000 | Posts and beams, of wood | Free | 0 |  |
| 44187100 | Flooring panels for mosaic floors, assembled, of wood | 3 | 0 |  |
| 44187200 | Flooring panels, multilayer, assembled, of wood (excl. for mosaic floors) | Free | 0 |  |
| 44187900 | Flooring panels, assembled, of wood (excl. multilayer panels and flooring panels for mosaic floors) | Free | 0 |  |
| 44189010 | Builders' joinery and carpentry, of glue-laminated timber (excl. windows and French windows and their frames, doors and their frames and thresholds, wooden shuttering for concrete constructional work, shingles, shakes and prefabricated buildings) | Free | 0 |  |
| 44189080 | Builders' joinery and carpentry, of wood, incl. cellular wood panels (excl. of glue-laminated timber, and windows, French windows and their frames, doors and their frames and thresholds, posts and beams, assembled flooring panels, wooden shuttering for concrete constructional work, shingles, shakes and prefabricated buildings) | Free | 0 |  |
| 44190010 | Tableware and kitchenware, of okoumé, obeche, sapelli, sipo, acajou d'Afrique, makoré, iroko, tiama, mansonia, ilomba, dibétou, limba, azobé, dark red meranti, light red meranti, meranti bakau, white lauan, white meranti, white seraya, yellow meranti, alan, keruing, ramin, kapur, teak, jongkong, merbau, jelutong, kempas, virola, mahogany "swietenia spp.", imbuia, balsa, palissandre de rio, palissandre de para and palissandre de rose | 3 | 0 |  |
| 44190090 | Tableware and kitchenware, of wood (excl. okoumé, obeche, sapelli, sipo, acajou d'Afrique, makoré, iroko, tiama, mansonia, ilomba, dibétou, limba, azobé, dark red meranti, light red meranti, meranti bakau, white lauan, white meranti, white seraya, yellow meranti, alan, keruing, ramin, kapur, teak, jongkong, merbau, jelutong, kempas, virola, mahogany [swietenia spp.], imbuia, balsa, palissandre de rio, palissandre du brésil and palissandre de rose; objects for furniture, ornamental objects, cooper's products, parts for wooden tableware and kitchenware, brushes, paintbrushes, brooms and hand sieves) | Free | 0 |  |
| 44201011 | Statuettes and other ornaments, of okoumé, obeche, sapelli, sipo, acajou d'Afrique, makoré, iroko, tiama, mansonia, ilomba, dibétou, limba, azobé, dark red meranti, light red meranti, meranti bakau, white lauan, white meranti, white seraya, yellow meranti, alan, keruing, ramin, kapur, teak, jongkong, merbau, jelutong, kempas, virola, mahogany "swietenia spp.", imbuia, balsa, palissandre de rio, palissandre de para and palissandre de rose (excl. wood marquetry and inlaid wood) | 6 | 4 |  |
| 44201019 | Statuettes and other ornaments, of wood (excl. okoumé, obeche, sapelli, sipo, acajou d'Afrique, makoré, iroko, tiama, mansonia, ilomba, dibétou, limba, azobé, dark red meranti, light red meranti, meranti bakau, white lauan, white meranti, white seraya, yellow meranti, alan, keruing, ramin, kapur, teak, jongkong, merbau, jelutong, kempas, virola, mahogany [swietenia spp.], imbuia, balsa, palissandre de rio, palissandre du brésil and palissandre de rose; wood marquetry and inlaid wood) | Free | 0 |  |
| 44209010 | Wood marquetry and inlaid wood (excl. statuettes and other ornaments, articles of furniture, lamps and lighting fittings and parts thereof) | 4 | 0 |  |
| 44209091 | Caskets and cases for jewellery or cutlery, and similar articles and articles of furniture of okoumé, obeche, sapelli, sipo, acajou d'Afrique, makoré, iroko, tiama, mansonia, ilomba, dibétou, limba, azobé, dark red meranti, light red meranti, meranti bakau, white lauan, white meranti, white seraya, yellow meranti, alan, keruing, ramin, kapur, teak, jongkong, merbau, jelutong, kempas, virola, mahogany (swietenia spp.), imbuia, balsa, palissandre de rio, palissandre de para and palissandre de rose | 6 | 4 |  |
| 44209099 | Caskets and cases for jewellery or cutlery, and similar articles and articles of furniture (excl. okoumé, obeche, sapelli, sipo, acajou d'Afrique, makoré, iroko, tiama, mansonia, ilomba, dibétou, limba, azobé, dark red meranti, light red meranti, meranti bakau, white lauan, white meranti, white seraya, yellow meranti, alan, keruing, ramin, kapur, teak, jongkong, merbau, jelutong, kempas, virola, mahogany "swietenia spp.", imbuia, balsa, palissandre de rio, palissandre de para and palissandre de rose; statuettes and other ornaments, wood marquetry and inlaid wood, articles of furniture, lamps and lighting fittings and parts thereof) | Free | 0 |  |
| 44211000 | Clothes hangers of wood | Free | 0 |  |
| 44219091 | Articles of fibreboard, n.e.s. | 4 | 0 |  |
| 44219098 | Articles of wood, n.e.s. | Free | 0 |  |
| 45011000 | Natural cork, raw or simply prepared "merely surface-worked or otherwise cleaned" | Free | 0 |  |
| 45019000 | Cork waste; crushed, powdered or ground cork | Free | 0 |  |
| 45020000 | Natural cork, debacked or roughly squared, or in square or rectangular blocks, plates, sheets or strip, incl. sharp-edged blanks for corks or stoppers | Free | 0 |  |
| 45031010 | Corks and stoppers, cylindrical, of natural cork | 4,7 | 4 |  |
| 45031090 | Corks and stoppers of all types, incl. round-edged blanks (excl. cylindrical) | 4,7 | 4 |  |
| 45039000 | Articles of natural cork (excl. cork in square or rectangular blocks, plates, sheets or strips; corks, stoppers and cork blanks; footware and parts thereof; insoles, whether or not removable; headgear and parts thereof; plugs and dividers for shotgun cartridges; toys, games and sports equipment and parts thereof) | 4,7 | 4 |  |
| 45041011 | Corks and stoppers, cylindrical, for sparkling wine, of agglomerated cork, incl. those with discs of natural cork | 4,7 | 4 |  |
| 45041019 | Corks and stoppers, cylindrical, of agglomerated cork (excl. such products for sparkling wine) | 4,7 | 4 |  |
| 45041091 | Tiles of any shape, blocks, plates, sheets and strip, solid cylinders, incl. discs, of agglomerated cork, with a binding substance (excl. corks and stoppers) | 4,7 | 4 |  |
| 45041099 | Tiles of any shape, blocks, plates, sheets and strip, solid cylinders, incl. discs, of agglomerated cork, without binding substance (excl. corks and stoppers) | 4,7 | 4 |  |
| 45049020 | Corks and stoppers, of agglomerated cork (excl. cylindrical) | 4,7 | 4 |  |
| 45049080 | Agglomerated cork, with or without a binding substance, and articles of agglomerated cork (excl. footwear and parts thereof, insoles, whether or not removable; headgear and parts thereof; plugs and dividers for shotgun cartridges; toys, games and sports equipment and parts thereof; blocks, plates, sheets or strips; tiles of any shape; solid cylinders, incl. discs; corks and stoppers) | 4,7 | 4 |  |
| 46012110 | Mats, matting and screens, flat-woven or bound together in parallel, of plaits or similar products of plaiting materials of bamboo, worked lengthwise | 3,7 | 0 |  |
| 46012190 | Mats, matting and screens, of bamboo plaiting materials, flat-woven or bound together in parallel (excl. those of plaits or similar products of plaiting materials worked lengthwise) | 2,2 | 0 |  |
| 46012210 | Mats, matting and screens, flat-woven or bound together in parallel, of plaits or similar products of plaiting materials of rattan, worked lengthwise | 3,7 | 0 |  |
| 46012290 | Mats, matting and screens, of rattan plaiting materials, flat-woven or bound together in parallel (excl. those of plaits or similar products of plaiting materials worked lengthwise) | 2,2 | 0 |  |
| 46012910 | Mats, matting and screens, of vegetable plaiting materials, flat-woven or bound together in parallel, of plaits or similar products of plaiting materials worked lengthwise (excl. of bamboo and rattan) | 3,7 | 0 |  |
| 46012990 | Mats, matting and screens, of vegetable plaiting materials, flat-woven or bound together in parallel (excl. of bamboo and rattan and those of plaits or similar products of plaiting materials worked lengthwise) | 2,2 | 0 |  |
| 46019205 | Plaits and similar products of bamboo plaiting materials worked lengthwise, whether or not assembled into strips (excl. mats, matting and screens; twine, cord and rope; parts of footware or headgear) | Free | 0 |  |
| 46019210 | Plaiting materials, plaits and similar products of bamboo plaiting materials, flat-woven or bound together in parallel, made of plaits or similar plaiting materials worked lengthwise (excl. mats, matting and screens; wallcoverings of heading 4814; parts of footware or headgear) | 3,7 | 0 |  |
| 46019290 | Plaiting materials, plaits and similar products of bamboo plaiting materials, flat-woven or bound together in parallel (excl. those of plaits or similar products of plaiting materials worked lengthwise; mats, matting and screens; wallcoverings of heading 4814; parts of footware or headgear) | 2,2 | 0 |  |
| 46019305 | Plaits and similar products of rattan plaiting materials worked lengthwise, whether or not assembled into strips (excl. twine, cord and rope; parts of footware or headgear) | Free | 0 |  |
| 46019310 | Plaiting materials, plaits and similar products of rattan materials, flat-woven or bound together in parallel, made of plaits or similar plaiting materials worked lengthwise (excl. mats, matting and screens; wallcoverings of heading 4814; parts of footware or headgear) | 3,7 | 0 |  |
| 46019390 | Plaiting materials, plaits and similar products of rattan plaiting materials, flat-woven or bound together in parallel (excl. those of plaits or similar products of plaiting materials worked lengthwise; mats, matting and screens; wallcoverings of heading 4814; parts of footware or headgear) | 2,2 | 0 |  |
| 46019405 | Plaits and similar products of vegetable plaiting materials worked lengthwise, whether or not assembled into strips (excl. of bamboo and rattan, and twine, cord and rope; parts of footware or headgear) | Free | 0 |  |
| 46019410 | Plaiting materials, plaits and similar products of vegetable materials, flat-woven or bound together in parallel, made of plaits or similar plaiting materials worked lengthwise (excl. of bamboo and rattan; mats, matting and screens; wallcoverings of heading 4814; parts of footware or headgear) | 3,7 | 0 |  |
| 46019490 | Plaiting materials, plaits and similar products of vegetable plaiting materials, flat-woven or bound together in parallel (excl. of bamboo and rattan; those of plaits or similar products of plaiting materials worked lengthwise; mats, matting and screens; wallcoverings of heading 4814; parts of footware or headgear) | 2,2 | 0 |  |
| 46019905 | Plaits and similar products of non-vegetable plaiting materials worked lengthwise, whether or not assembled into strips (excl. twine, cord and rope; parts of footware or headgear) | 1,7 | 0 |  |
| 46019910 | Plaiting materials, plaits and similar products of non-vegetable plaiting materials, flat-woven or bound together in parallel, made of plaits or similar plaiting materials worked lengthwise (excl. wallcoverings of heading 4814; parts of footware or headgear) | 4,7 | 4 |  |
| 46019990 | Plaiting materials, plaits and similar products of non-vegetable materials, flat-woven or bound together in parallel (excl. those made of plaits or similar products of plaiting materials worked lengthwise; wallcoverings of heading 4814; parts of footware or headgear) | 2,7 | 0 |  |
| 46021100 | Basketwork, wickerwork and other articles, made directly to shape from bamboo plaiting materials or made up from goods of bamboo plaiting materials of heading 4601, and articles of loofah (excl. wallcoverings of heading 4814; twine, cord and rope; footware and headgear and parts thereof; vehicles and vehicle superstructures; goods of Chapter 94, e.g. furniture, lighting fixtures) | 3,7 | 0 |  |
| 46021200 | Basketwork, wickerwork and other articles, made directly to shape from rattan plaiting materials or made up from goods of rattan plaiting materials of heading 4601, and articles of loofah (excl. wallcoverings of heading 4814; twine, cord and rope; footware and headgear and parts thereof; vehicles and vehicle superstructures; goods of Chapter 94, e.g. furniture, lighting fixtures) | 3,7 | 0 |  |
| 46021910 | Bottle envelopes made directly from straw or from vegetable plaiting materials of heading 4601 (excl. of bamboo and rattan) | 1,7 | 0 |  |
| 46021990 | Basketwork, wickerwork and other articles, made directly to shape from vegetable plaiting materials or from goods of vegetable materials of heading 4601, and articles of loofah (excl. of bamboo and rattan; bottle envelopes of straw, wallcoverings of heading 4814; twine, cord and rope; footware and headgear and parts thereof; vehicles and vehicle superstructures; goods of Chapter 94, e.g. furniture, lighting fixtures) | 3,7 | 0 |  |
| 46029000 | Basketwork, wickerwork and other articles, made directly to shape from non-vegetable plaiting materials or made up from goods of non-vegetable plaiting materials of heading 4601 (excl. wallcoverings of heading 4814; twine, cord and rope; footware and headgear and parts thereof; vehicles and vehicle superstructures; goods of Chapter 94, e.g. furniture, lighting fixtures) | 4,7 | 4 |  |
| 47010010 | Thermo-mechanical wood pulp, not chemically treated | Free | 0 |  |
| 47010090 | Mechanical wood pulp, not chemically treated (excl. thermo-mechanical wood pulp) | Free | 0 |  |
| 47020000 | Chemical wood pulp, dissolving grades | Free | 0 |  |
| 47031100 | Unbleached coniferous chemical wood pulp, soda or sulphate (excl. dissolving grades) | Free | 0 |  |
| 47031900 | Unbleached non-coniferous chemical wood pulp, soda or sulphate (excl. dissolving grades) | Free | 0 |  |
| 47032100 | Semi‑bleached or bleached coniferous chemical wood pulp, soda or sulphate (excl. dissolving grades) | Free | 0 |  |
| 47032900 | Semi‑bleached or bleached non-coniferous chemical wood pulp, soda or sulphate (excl. dissolving grades) | Free | 0 |  |
| 47041100 | Unbleached coniferous chemical wood pulp, sulphite (excl. dissolving grades) | Free | 0 |  |
| 47041900 | Unbleached non-coniferous chemical wood pulp, sulphite (excl. dissolving grades) | Free | 0 |  |
| 47042100 | Semi‑bleached or bleached coniferous chemical wood pulp, sulphite (excl. dissolving grades) | Free | 0 |  |
| 47042900 | Semi‑bleached or bleached non-coniferous chemical wood pulp, sulphite (excl. dissolving grades) | Free | 0 |  |
| 47050000 | Wood pulp obtained by a combination of mechanical and chemical pulping processes | Free | 0 |  |
| 47061000 | Pulp of cotton linters | Free | 0 |  |
| 47062000 | Pulps of fibres derived from recovered "waste and scrap" paper or paperboard | Free | 0 |  |
| 47063000 | Pulps of fibrous cellulosic bamboo material | Free | 0 |  |
| 47069100 | Mechanical pulp of fibrous cellulosic material (excl. that of bamboo, wood, cotton linters and fibres derived from recovered [waste and scrap] paper or paperboard) | Free | 0 |  |
| 47069200 | Chemical pulp of fibrous cellulosic material (excl. that of bamboo, wood, cotton linters and fibres derived from recovered [waste and scrap] paper or paperboard) | Free | 0 |  |
| 47069300 | Semi‑chemical pulp of fibrous cellulosic material (excl. that of bamboo, wood, cotton linters and fibres derived from recovered [waste and scrap] paper or paperboard) | Free | 0 |  |
| 47071000 | Recovered "waste and scrap" paper or paperboard of unbleached kraft paper, corrugated paper or corrugated paperboard | Free | 0 |  |
| 47072000 | Recovered "waste and scrap" paper or paperboard made mainly of bleached chemical pulp, not coloured in the mass | Free | 0 |  |
| 47073010 | Old and unsold newspapers and magazines, telephone directories, brochures and printed advertising material | Free | 0 |  |
| 47073090 | "Waste and scrap" of paper or paperboard made mainly of mechanical pulp (excl. old and unsold newspapers and magazines, telephone directories, brochures and printed advertising material) | Free | 0 |  |
| 47079010 | Unsorted, recovered "waste and scrap" paper or paperboard (excl. paper wool) | Free | 0 |  |
| 47079090 | Sorted, recovered "waste and scrap" paper or paperboard (excl. waste and scrap of unbleached kraft paper or kraft paperboard, or of corrugated paper or corrugated paperboard, that of paper or paperboard made mainly of bleached chemical pulp not colured in the mass, that of paper or paperboard made mainly of mechanical pulp, and paper wool) | Free | 0 |  |
| 48010000 | Newsprint as specified in Note 4 to Chapter 48, in rolls of a width > 36cm or in square or rectangular sheets with one side > 36cm and the other side > 15 cm in the unfolded state | Free | 0 |  |
| 48021000 | Handmade paper and paperboard of any size or shape | Free | 0 |  |
| 48022000 | Paper and paperboard of a kind used as a base for photosensitive, heat-sensitive or electrosensitive paper and paperboard, uncoated, in rolls or in square or rectangular sheets, of any size | Free | 0 |  |
| 48024010 | Wallpaper base, uncoated, not containing fibres obtained by a mechanical process or of which ≤ 10 % by weight of the total fibre content consists of such fibres | Free | 0 |  |
| 48024090 | Wallpaper base, uncoated, of which > 10 % by weight of the total fibre content consists of fibres obtained by a mechanical process | Free | 0 |  |
| 48025400 | Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non-perforated punchcards and punch-tape paper, in rolls or in square or rectangular sheets, of any size, not containing fibres obtained by a mechanical or chemi-mechanical process or of which ≤ 10 % by weight of the total fibre content consists of such fibres, weighing < 40 g/m², n.e.s. | Free | 0 |  |
| 48025515 | Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non-perforated punchcards and punch-tape paper, in rolls of any size, not containing fibres obtained by a mechanical or chemi-mechanical process or of which ≤ 10 % by weight of the total fibre content consists of such fibres, and weighing ≥ 40 g but < 60 g/m², n.e.s. | Free | 0 |  |
| 48025525 | Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non-perforated punchcards and punch-tape paper, in rolls of any size, not containing fibres obtained by a mechanical or chemi-mechanical process or of which ≤ 10 % by weight of the total fibre content consists of such fibres, and weighing ≥ 60 g but < 75 g/m², n.e.s. | Free | 0 |  |
| 48025530 | Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non-perforated punchcards and punch-tape paper, in rolls of any size, not containing fibres obtained by a mechanical or chemi-mechanical process or of which ≤ 10 % by weight of the total fibre content consists of such fibres, and weighing ≥ 75 g but < 80 g/m², n.e.s. | Free | 0 |  |
| 48025590 | Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non-perforated punchcards and punch-tape paper, in rolls of any size, not containing fibres obtained by a mechanical or chemi-mechanical process or of which ≤ 10 % by weight of the total fibre content consists of such fibres, and weighing ≥ 80 g but ≤ 150 g/m², n.e.s. | Free | 0 |  |
| 48025620 | Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non-perforated punchcards and punch-tape paper, in rectangular sheets with one side measuring 297mm and the other side 210 mm "A4-format", not containing fibres obtained by a mechanical or chemi-mechanical process or of which ≤ 10 % by weight of the total fibre content consists of such fibres, and weighing 40 g to 150 g/m², n.e.s. | Free | 0 |  |
| 48025680 | Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non-perforated punchcards and punch-tape paper, in square or rectangular sheets with one side ≤ 435 mm and the other side ≤ 297mm in the unfolded state, not containing fibres obtained by a mechanical or chemi-mechanical process or of which ≤ 10 % by weight of the total fibre content consists of such fibres, and weighing 40 g to 150 g/m², n.e.s. (excl. with one side measuring 297 mm and the other side 210 mm in the unfolded state "a4-format") | Free | 0 |  |
| 48025700 | Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non-perforated punchcards and punch-tape paper, in square or rectangular sheets with one side > 435 mm or with one side ≤ 435 mm and the other side > 297 mm in the unfolded state, not containing fibres obtained by a mechanical or chemi-mechanical process or of which ≤ 10 % by weight of the total fibre content consists of such fibres, and weighing 40 g to 150 g/m², n.e.s. | Free | 0 |  |
| 48025810 | Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non-perforated punchcards and punch-tape paper, in rolls of any size, not containing fibres obtained by a mechanical or chemi-mechanical process or of which ≤ 10 % by weight of the total fibre content consists of such fibres, weighing > 150 g/m², n.e.s. | Free | 0 |  |
| 48025890 | Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non-perforated punchcards and punch-tape paper, in square or rectangular sheets of any size, not containing fibres obtained by a mechanical or chemi-mechanical process or of which ≤ 10 % by weight of the total fibre content consists of such fibres, weighing > 150 g/m², n.e.s. | Free | 0 |  |
| 48026115 | Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non-perforated punchcards and punch-tape paper, in rolls of any size, weighing < 72 g/m² and of which > 50 % by weight of the total fibre content consists of fibres obtained by a mechanical process, n.e.s. | Free | 0 |  |
| 48026180 | Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non-perforated punchcards and punch-tape paper, in rolls of any size, of which > 10 % by weight of the total fibre content consists of fibres obtained by a mechanical or chemi-mechanical process, n.e.s. (excl. products weighing < 72 g/m² and of which > 50 % by weight of the total fibre content consists of fibres obtained by a mechanical process) | Free | 0 |  |
| 48026200 | Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non-perforated punchcards and punch-tape paper, in square or rectangular sheets with one side ≤ 435 mm and the other side ≤ 297mm in the unfolded state, of which > 10 % by weight of the total fibre content consists of fibres obtained by a mechanical or chemi-mechanical process, n.e.s. | Free | 0 |  |
| 48026900 | Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non-perforated punchcards and punch-tape paper, in square or rectangular sheets with one side > 435 mm or with one side ≤ 435 mm and the other side > 297 mm in the unfolded state, of which > 10 % by weight of the total fibre content consists of fibres obtained by a mechanical or chemi-mechanical process, n.e.s. | Free | 0 |  |
| 48030010 | Cellulose wadding in rolls of a width > 36cm or in square or rectangular sheets with one side > 36cm and the other side > 15 cm in the unfolded state | Free | 0 |  |
| 48030031 | Creped paper for household or sanitary purposes and webs of cellulose fibres "tissues", in rolls of a width > 36cm or in square or rectangular sheets with one side > 36cm and the other side > 15 cm in the unfolded state, weighing ≤ 25 g/m² per ply | Free | 0 |  |
| 48030039 | Creped paper for household or sanitary purposes and webs of cellulose fibres "tissues", in rolls of a width > 36cm or in square or rectangular sheets with one side > 36cm and the other side > 15 cm in the unfolded state, weighing > 25 g/m² per ply | Free | 0 |  |
| 48030090 | Toilet or facial tissue stock, towel or napkin stock and similar paper for household or sanitary purposes, whether or not creped, crinkled, embossed, perforated, surface-coloured, surface‑decorated or printed, in rolls of a width > 36cm or in square or rectangular sheets with one side > 36 cm and the other side > 15 cm in the unfolded state (excl. cellulose wadding, creped paper and webs of cellulose fibres "tissues") | Free | 0 |  |
| 48041111 | Unbleached kraftliner, uncoated, in rolls of a width > 36cm, containing ≥ 80 % coniferous wood sulphate or soda pulp by weight in relation to the total fibre content and weighing < 150 g/m² (excl. goods of heading 4802 and 4803) | Free | 0 |  |
| 48041115 | Unbleached kraftliner, uncoated, in rolls of a width > 36cm, containing ≥ 80 % coniferous wood sulphate or soda pulp by weight in relation to the total fibre content and weighing ≥ 150g to < 175 g/m² (excl. goods of heading 4802 and 4803) | Free | 0 |  |
| 48041119 | Unbleached kraftliner, uncoated, in rolls of a width > 36cm, containing ≥ 80 % coniferous wood sulphate or soda pulp by weight in relation to the total fibre content and weighing ≥ 175 g/m² (excl. goods of heading 4802 and 4803) | Free | 0 |  |
| 48041190 | Unbleached kraftliner, uncoated, in rolls of a width > 36cm (excl. that containing > 80 % coniferous wood sulphate or soda pulp by weight in relation to the total fibre content and goods of heading 4802 and 4803) | Free | 0 |  |
| 48041912 | Kraftliner, uncoated, in rolls of a width > 36cm, containing ≥ 80 % coniferous wood sulphate or soda pulp by weight in relation to the total fibre content, comprising one or more unbleached plies and a bleached, semi‑bleached or coloured outer ply, weighing < 175 g/m² (excl. goods of heading 4802 and 4803) | Free | 0 |  |
| 48041919 | Kraftliner, uncoated, in rolls of a width > 36cm, containing ≥ 80 % coniferous wood sulphate or soda pulp by weight in relation to the total fibre content, comprising one or more unbleached plies and a bleached, semi‑bleached or coloured outer ply, weighing ≥ 175 g/m² (excl. goods of heading 4802 and 4803) | Free | 0 |  |
| 48041930 | Kraftliner, uncoated, in rolls of a width > 36cm, containing ≥ 80 % coniferous wood sulphate or soda pulp by weight in relation to the total fibre content (excl. unbleached or kraftliner comprising one or more unbleached plies and a bleached, semi‑bleached or coloured outer ply, and goods of heading 4802 and 4803) | Free | 0 |  |
| 48041990 | Kraftliner, uncoated, in rolls of a width > 36cm (excl. unbleached, kraftliner containing ≥ 80 % coniferous wood sulphate or soda pulp by weight in relation to the total fibre content, and goods of heading 4802 and 4803) | Free | 0 |  |
| 48042110 | Unbleached sack kraft paper, uncoated, in rolls of a width > 36cm, containing ≥ 80 % coniferous wood sulphate or soda pulp by weight in relation to the total fibre content (excl. goods of heading 4802, 4803 or 4808) | Free | 0 |  |
| 48042190 | Unbleached sack kraft paper, uncoated, in rolls of a width > 36cm (excl. kraft paper containing ≥ 80 % coniferous wood sulphate or soda pulp by weight in relation to the total fibre content, and goods of heading4802, 4803 or 4808) | Free | 0 |  |
| 48042910 | Sack kraft paper, uncoated, in rolls of a width > 36cm, containing ≥ 80 % coniferous wood sulphate or soda pulp by weight in relation to the total fibre content (excl. unbleached, and goods of heading 4802, 4803 or 4808) | Free | 0 |  |
| 48042990 | Sack kraft paper, uncoated, in rolls of a width > 36cm (excl. unbleached, kraft paper containing ≥ 80 % coniferous wood sulphate or soda pulp by weight in relation to the total fibre content, and goods of heading4802, 4803 or 4808) | Free | 0 |  |
| 48043151 | Unbleached kraft insulating paper for electro-technical purposes, uncoated, in rolls of a width > 36cm or in square or rectangular sheets with one side > 36cm and the other side > 15 cm in the unfolded state, weighing ≤ 150 g/m², containing ≥ 80 % coniferous wood sulphate or soda pulp by weight in relation to the total fibre content (excl. kraftliner and sack kraft paper) | Free | 0 |  |
| 48043158 | Unbleached kraft paper and paperboard, uncoated, in rolls of a width > 36cm or in square or rectangular sheets with one side > 36cm and the other side > 15 cm in the unfolded state, weighing ≤ 150 g/m², containing ≥ 80 % coniferous wood sulphate or soda pulp by weight of total fibre content (excl. kraft insulating paper for electro-technical purposes; goods of heading 4802, 4803 or 4808) | Free | 0 |  |
| 48043180 | Unbleached kraft paper and paperboard, uncoated, in rolls of a width > 36cm or in square or rectangular sheets with one side > 36cm and the other side > 15 cm in the unfolded state, weighing ≤ 150 g/m² (excl. kraft paper containing ≥ 80 % coniferous wood sulphate or soda pulp by weight of total fibre content; kraftliner and sack kraft paper; goods of heading 4802, 4803 or 4808) | Free | 0 |  |
| 48043951 | Kraft paper and paperboard, uncoated, in rolls of a width > 36cm or in square or rectangular sheets with one side > 36cm and the other side > 15 cm in the unfolded state, weighing ≤ 150 g/m², uniformly bleached in the mass, containing ≥ 80 % coniferous wood sulphate or soda pulp by weight of total fibre content (excl. as used in the manufacture of paper yarn of heading 5308 and 5607; kraft insulating paper for electro-technical purposes; goods of heading 4802, 4803 or 4808) | Free | 0 |  |
| 48043958 | Kraft paper and paperboard, uncoated, in rolls of a width > 36cm or in square or rectangular sheets with one side > 36cm and the other side > 15 cm in the unfolded state, weighing ≤ 150 g/m², containing ≥ 80 % coniferous wood sulphate or soda pulp by weight in relation to the total fibre content (excl. unbleached or uniformly bleached in the mass; kraftliner, sack kraft paper and goods of heading 4802, 4803 or 4808) | Free | 0 |  |
| 48043980 | Kraft paper and paperboard, uncoated, in rolls of a width > 36cm or in square or rectangular sheets with one side > 36cm and the other side > 15 cm in the unfolded state, weighing ≤ 150 g/m² (excl. unbleached and that containing ≥ 80 % coniferous wood sulphate or soda pulp by weight in relation to the total fibre content, kraftliner, sack kraft paper; goods of heading 4802, 4803 or 4808) | Free | 0 |  |
| 48044191 | Unbleached saturating kraft paper and paperboard, uncoated, in rolls of a width > 36cm or in square or rectangular sheets with one side > 36cm and the other side > 15 cm in the unfolded state, weighing > 150g to < 225 g/m² | Free | 0 |  |
| 48044198 | Unbleached kraft paper and paperboard, uncoated, in rolls of a width > 36cm or in square or rectangular sheets with one side > 36cm and the other side > 15 cm in the unfolded state, weighing > 150g to < 225 g/m² (excl. saturating kraft paper, kraftliner, sack kraft paper and goods of heading 4802, 4803 or 4808) | Free | 0 |  |
| 48044200 | Kraft paper and paperboard, uncoated, in rolls of a width > 36cm or in square or rectangular sheets with one side > 36cm and the other side > 15 cm in the unfolded state, weighing > 150g to < 225 g/m², bleached uniformly in the mass, containing > 95 % chemically processed wood fibre by weight in relation to the total fibre content (excl. kraftliner, sack kraft paper and goods of heading 4802, 4803 or 4808) | Free | 0 |  |
| 48044900 | Kraft paper and paperboard, uncoated, in rolls of a width > 36cm or in square or rectangular sheets with one side > 36cm and the other side > 15 cm in the unfolded state, weighing > 150g to < 225 g/m² (excl. unbleached, bleached uniformly in the mass and containing > 95 % chemically processed wood fibre by weight in relation to the total fibre content, kraftliner, sack kraft paper and goods of heading 4802, 4803 or 4808) | Free | 0 |  |
| 48045100 | Unbleached kraft paper and paperboard, uncoated, in rolls of a width > 36cm or in square or rectangular sheets with one side > 36cm and the other side > 15 cm in the unfolded state, weighing ≥ 225 g/m² (excl. kraftliner, sack kraft paper and goods of heading 4802, 4803 or 4808) | Free | 0 |  |
| 48045200 | Kraft paper and paperboard, uncoated, in rolls of a width > 36cm or in square or rectangular sheets with one side > 36cm and the other side > 15 cm in the unfolded state, weighing ≥ 225 g/m², bleached uniformly in the mass, containing > 95 % chemically processed wood fibre by weight in relation to the total fibre content (excl. kraftliner, sack kraft paper and goods of heading 4802, 4803 or 4808) | Free | 0 |  |
| 48045910 | Kraft paper and paperboard, uncoated, in rolls of a width > 36cm or in square or rectangular sheets with one side > 36cm and the other side > 15 cm in the unfolded state, weighing ≥ 225 g/m², containing ≥ 80 % coniferous wood sulphate or soda pulp by weight in relation to the total fibre content (excl. unbleached or bleached uniformly in the mass and containing > 95 % chemically prepared wood fibre by weight in relation to the total fibre content) | Free | 0 |  |
| 48045990 | Kraft paper and paperboard, uncoated, in rolls of a width > 36cm or in square or rectangular sheets with one side > 36cm and the other side > 15 cm in the unfolded state, weighing ≥ 225 g/m² (excl. unbleached or bleached uniformly in the mass and containing > 95 % chemically prepared wood fibre or ≥ 80 % coniferous wood sulphate or soda pulp by weight in relation to the total fibre content) | Free | 0 |  |
| 48051100 | Semi‑chemical fluting paper, uncoated, in rolls of a width > 36cm | Free | 0 |  |
| 48051200 | Straw fluting paper, in rolls of a width > 36cm, weighing ≥ 130 g/m² | Free | 0 |  |
| 48051910 | Wellenstoff, uncoated, in rolls of a width > 36cm or in square or rectangular sheets with one side > 36cm and the other side > 15 cm in the unfolded state | Free | 0 |  |
| 48051990 | Fluting paper, uncoated, in rolls of a width > 36cm or in square or rectangular sheets with one side > 36cm and the other side > 15 cm in the unfolded state (excl. semi‑chemical fluting paper, straw fluting paper and Wellenstoff) | Free | 0 |  |
| 48052400 | Testliner "recycled liner board", uncoated, in rolls of a width > 36cm or in square or rectangular sheets with oneside > 36cm and the other side > 15 cm in the unfolded state, weighing ≤ 150 g/m² | Free | 0 |  |
| 48052500 | Testliner "recycled liner board", uncoated, in rolls of a width > 36cm or in square or rectangular sheets with oneside > 36cm and the other side > 15 cm in the unfolded state, weighing > 150 g/m² | Free | 0 |  |
| 48053000 | Sulphite wrapping paper, uncoated, in rolls of a width > 36cm or in square or rectangular sheets with oneside > 36cm and the other side > 15 cm in the unfolded state | Free | 0 |  |
| 48054000 | Filter paper and paperboard, in rolls of a width > 36cm or in square or rectangular sheets with one side > 36cm and the other side > 15 cm in the unfolded state | Free | 0 |  |
| 48055000 | Felt paper and paperboard, in rolls of a width > 36cm or in square or rectangular sheets with one side > 36cm and the other side > 15 cm in the unfolded state | Free | 0 |  |
| 48059100 | Paper and paperboard, uncoated, in rolls of a width > 36cm or in square or rectangular sheets with one side > 36cm and the other side > 15 cm in the unfolded state, weighing ≤ 150 g/m², n.e.s. | Free | 0 |  |
| 48059200 | Paper and paperboard, uncoated, in rolls of a width > 36cm or in square or rectangular sheets with one side > 36cm and the other side > 15 cm in the unfolded state, weighing > 150g to < 225 g/m², n.e.s. | Free | 0 |  |
| 48059320 | Paper and paperboard made from recovered paper, uncoated, in rolls of a width > 36cm or in square or rectangular sheets with one side > 36cm and the other side > 15 cm in the unfolded state, weighing ≥ 225 g/m², n.e.s. | Free | 0 |  |
| 48059380 | Paper and paperboard, uncoated, in rolls of a width > 36cm or in square or rectangular sheets with one side > 36cm and the other side > 15 cm in the unfolded state, weighing ≥ 225 g/m², n.e.s. | Free | 0 |  |
| 48061000 | Vegetable parchment, in rolls of a width > 36cm or in square or rectangular sheets with one side > 36cm and the other side > 15 cm in the unfolded state | Free | 0 |  |
| 48062000 | Greaseproof papers, in rolls of a width > 36cm or in square or rectangular sheets with one side > 36cm and the other side > 15 cm in the unfolded state | Free | 0 |  |
| 48063000 | Tracing papers, in rolls of a width > 36cm or in square or rectangular sheets with one side > 36cm and the other side > 15 cm in the unfolded state | Free | 0 |  |
| 48064010 | Glassine papers in rolls of a width > 36cm or in square or rectangular sheets with one side > 36cm and the other side > 15 cm in the unfolded state | Free | 0 |  |
| 48064090 | Transparent or translucent papers, in rolls of a width > 36cm or in square or rectangular sheets with one side > 36cm and the other side > 15 cm in the unfolded state (excl. vegetable parchment, greaseproof papers, tracing papers and glassine papers) | Free | 0 |  |
| 48070030 | Composite paper and paperboard made from recovered paper, whether or not covered with paper, not surface-coated or impregnated, whether or not internally reinforced, in rolls of a width > 36cm or in square or rectangular sheets with one side > 36cm and the other side > 15 cm in the unfolded state (excl. that laminated internally with bitumen, tar or asphalt) | Free | 0 |  |
| 48070080 | Composite paper and paperboard, not surface-coated or impregnated, whether or not internally reinforced, in rolls of a width > 36cm or in square or rectangular sheets with one side > 36cm and the other side > 15 cm in the unfolded state (excl. that laminated internally with bitumen, tar or asphalt; straw paper and paperboard, whether or not covered with non-straw paper; paper and paperboard made from recovered paper, whether or not coated with paper) | Free | 0 |  |
| 48081000 | Corrugated paper and paperboard "with or without glued flat surface sheets", whether or not perforated, in rolls of a width > 36cm or in square or rectangular sheets with one side > 36cm and the other side > 15 cm in the unfolded state | Free | 0 |  |
| 48084000 | Kraft paper, creped or crinkled, whether or not embossed or perforated, in rolls of a width > 36cm or in square or rectangular sheets with one side > 36cm and the other side > 15 cm in the unfolded state | Free | 0 |  |
| 48089000 | Paper and paperboard, creped, crinkled, embossed or perforated, in rolls of a width > 36cm or in square or rectangular sheets with one side > 36cm and the other side > 15 cm in the unfolded state (excl. sack kraft and other kraft paper, and goods of heading 4803) | Free | 0 |  |
| 48092000 | Self-copy paper, whether or not printed, in rolls of a width > 36cm or in square or rectangular sheets with one side > 36cm and the other side > 15 cm in the unfolded state (excl. carbon and similar copying papers) | Free | 0 |  |
| 48099000 | Transfer papers, incl. coated or impregnated paper for duplicator stencils or offset plates, whether or not printed, in rolls of a width > 36cm or in square or rectangular sheets with one side > 36cm and the other side > 15 cm in the unfolded state (excl. self-copy paper) | Free | 0 |  |
| 48101300 | Paper and paperboard used for writing, printing or other graphic purposes, not containing fibres obtained by a mechanical or chemi-mechanical process or of which ≤ 10 % by weight of the total fibre content consists of such fibres, coated on one or both sides with kaolin or other inorganic substances, in rolls of any size | Free | 0 |  |
| 48101400 | Paper and paperboard used for writing, printing or other graphic purposes, not containing fibres obtained by a mechanical or chemi-mechanical process or of which ≤ 10 % by weight of the total fibre content consists of such fibres, coated on one or both sides with kaolin or other inorganic substances, in square or rectangular sheets with one side ≤ 435 mm and the other side ≤ 297 mm in the unfolded state | Free | 0 |  |
| 48101900 | Paper and paperboard used for writing, printing or other graphic purposes, not containing fibres obtained by a mechanical or chemi-mechanical process or of which ≤ 10 % by weight of the total fibre content consists of such fibres, coated on one or both sides with kaolin or other inorganic substances, in square or rectangular sheets with one side > 435 mm or with one side ≤ 435 mm and the other side > 297 mm in the unfolded state | Free | 0 |  |
| 48102200 | Lightweight coated paper used for writing, printing or other graphic purposes, total weight ≤ 72 g/m², coating weight ≤ 15 g/m² per side, on a base of which ≥ 50 % by weight of the total fibre content consists of fibres obtained by a mechanical process, coated on both sides with kaolin or other inorganic substances, in rolls or in square or rectangular sheets, of any size | Free | 0 |  |
| 48102930 | Paper and paperboard used for writing, printing or other graphic purposes, of which > 10 % by weight of the total fibre content consists of fibres obtained by a mechanical or chemi-mechanical process, coated on one or both sides with kaolin or other inorganic substances, in rolls of any size (excl. lightweight paper; paper and paperboard for office machines and the like) | Free | 0 |  |
| 48102980 | Paper and paperboard used for writing, printing or other graphic purposes, of which > 10 % by weight of the total fibre content consists of fibres obtained by a mechanical or chemi-mechanical process, coated on one or both sides with kaolin or other inorganic substances, in square or rectangular sheets of any size (excl. lightweight paper; paper and paperboard for office machines and the like) | Free | 0 |  |
| 48103100 | Kraft paper and paperboard, bleached uniformly throughout the mass and containing > 95 % chemically processed wood fibres by weight in relation to the total fibre content, coated on one or both sides with kaolin or other inorganic substances, in rolls or in square or rectangular sheets, of any size, weighing ≤ 150 g/m² (excl. that for writing, printing or other graphic purposes) | Free | 0 |  |
| 48103210 | Kraft paper and paperboard, bleached uniformly throughout the mass and containing > 95 % chemically processed wood fibres by weight in relation to the total fibre content, coated on one or both sides with kaolin, in rolls or in square or rectangular sheets of any size, weighing > 150 g/m² (excl. paper and paperboard for graphic purposes) | Free | 0 |  |
| 48103290 | Kraft paper and paperboard, bleached uniformly throughout the mass and containing > 95 % chemically processed wood fibres by weight in relation to the total fibre content, coated on one or both sides with inorganic substances, in rolls or in square or rectangular sheets, of any size, weighing > 150 g/m² (excl. kraft paper coated with kaolin; paper and paperboard for graphic purposes) | Free | 0 |  |
| 48103900 | Kraft paper and paperboard, coated on one or both sides with kaolin or other inorganic substances, in rolls or in square or rectangular sheets, of any size (excl. that for writing, printing or other graphic purposes; paper and paperboard bleached uniformly in the mass and containing > 95 % chemically processed wood fibres by weight in relation to the total fibre content) | Free | 0 |  |
| 48109210 | Multi-ply paper and paperboard, each layer bleached, coated on one or both sides with kaolin or other inorganic substances, in rolls or in square or rectangular sheets, of any size (excl. that for writing, printing or other graphic purposes, kraft paper and paperboard) | Free | 0 |  |
| 48109230 | Multi-ply paper and paperboard, with only one outer layer bleached, coated on one or both sides with kaolin or other inorganic substances, in rolls or in square or rectangular sheets, of any size (excl. that for writing, printing or other graphic purposes, kraft paper and paperboard) | Free | 0 |  |
| 48109290 | Multi-ply paper and paperboard, coated on one or both sides with kaolin or other inorganic substances, in rolls or in square or rectangular sheets, of any size (excl. multi-ply paper and paperboard with each layer bleached, with one bleached outer layer only, paper and paperboard for writing, printing or other graphic purposes, kraft paper and paperboard) | Free | 0 |  |
| 48109910 | Bleached paper and paperboard, coated on one or both sides with kaolin, in rolls or in square or rectangular sheets, of any size (excl. that for writing, printing or other graphic purposes, kraft paper and paperboard, multi-ply paper and paperboard, and with no other coating | Free | 0 |  |
| 48109980 | Paper and paperboard, coated on one or both sides with inorganic substances, in rolls or in square or rectangular sheets, of any size (excl. bleached paper and paperboard coated with kaolin, paper or paperboard for writing, printing or other graphic purposes, kraft paper and paperboard, multi-ply paper and paperboard, and with no other coating) | Free | 0 |  |
| 48111000 | Tarred, bituminised or asphalted paper and paperboard, in rolls or in square or rectangular sheets, of any size | Free | 0 |  |
| 48114120 | Self-adhesive paper and paperboard, surface-coloured, surface‑decorated or printed, in strips, rolls or sheets of a width of ≤ 10 cm, coated with unvulcanised natural or synthetic rubber | Free | 0 |  |
| 48114190 | Self-adhesive paper and paperboard, surface-coloured, surface‑decorated or printed, in rolls or in square or rectangular sheets, of any size (excl. of a width of ≤ 10 cm coated with unvulcanised natural or synthetic rubber and goods of heading 4810) | Free | 0 |  |
| 48114900 | Gummed or adhesive paper and paperboard, surface‑coloured, surface‑decorated or printed, in rolls or in square or rectangular sheets, of any size (excl. self‑adhesive and goods of heading 4810) | Free | 0 |  |
| 48115100 | Paper and paperboard, surface-coloured, surface‑decorated or printed, coated, impregnated or covered with artificial resins or plastics, in rolls or in square or rectangular sheets, of any size, bleached and weighing > 150 g/m² (excl. adhesives) | Free | 0 |  |
| 48115900 | Paper and paperboard, surface-coloured, surface‑decorated or printed, coated, impregnated or covered with artificial resins or plastics, in rolls or in square or rectangular sheets, of any size (excl. bleached and weighing > 150 g/m², and adhesives) | Free | 0 |  |
| 48116000 | Paper and paperboard, coated, impregnated or covered with wax, paraffin wax, stearin, oil or glycerol, in rolls or in square or rectangular sheets, of any size (excl. goods of heading 4803, 4809 and 4818) | Free | 0 |  |
| 48119000 | Paper, paperboard, cellulose wadding and webs of soft cellulose, coated, impregnated, covered, surface-coloured, surface‑decorated or printed, in rolls or in square or rectangular sheets, of any size (excl. goods of heading 4803, 4809, 4810 and 4818, and of subheading 4811.10 to 4811.60) | Free | 0 |  |
| 48120000 | Filter blocks, slabs and plates, of paper pulp | Free | 0 |  |
| 48131000 | Cigarette paper in the form of booklets or tubes | Free | 0 |  |
| 48132000 | Cigarette paper in rolls of a width of ≤ 5 cm | Free | 0 |  |
| 48139010 | Cigarette paper in rolls of a width > 5 cm but ≤ 15 cm | Free | 0 |  |
| 48139090 | Cigarette paper, whether or not cut to size (excl. in the form of booklets or tubes, and in rolls of a width ≤ 15 cm) | Free | 0 |  |
| 48142000 | Wallpaper and similar wallcoverings of paper, consisting of paper coated or covered, on the face side, with a grained, embossed, coloured or design-printed or otherwise decorated layer of plastics | Free | 0 |  |
| 48149010 | Wallpaper and similar wallcoverings of paper, consisting of grained, embossed, surface-coloured, design-printed or otherwise surface‑decorated or covered with transparent protective plastics | Free | 0 |  |
| 48149070 | Wallpaper and similar wallcoverings of paper, and window transparencies of paper (excl. goods of subheadings 4814.20 and 4814.90.10) | Free | 0 |  |
| 48162000 | Self-copy paper, in rolls of a width of ≤ 36cm or in rectangular or square sheets with no side measuring > 36cm in the unfolded state, or cut into shapes other than rectangles or squares, whether or not in boxes (excl. carbon or similar copying papers) | Free | 0 |  |
| 48169000 | Copying or transfer papers, in rolls of a width of ≤ 36cm or in rectangular or square sheets with no side measuring > 36cm in the unfolded state, or cut into shapes other than rectangles or squares, whether or not in boxes, together with offset plates of paper (excl. self-copy paper) | Free | 0 |  |
| 48171000 | Envelopes of paper or paperboard (excl. letter cards) | Free | 0 |  |
| 48172000 | Letter cards, plain postcards and correspondence cards, of paper or paperboard (excl. those with imprinted postage stamps) | Free | 0 |  |
| 48173000 | Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery | Free | 0 |  |
| 48181010 | Toilet paper in rolls of a width of ≤ 36cm, weighing per ply ≤ 25 g/m² | Free | 0 |  |
| 48181090 | Toilet paper in rolls of a width of ≤ 36cm, weighing per ply > 25 g/m² | Free | 0 |  |
| 48182010 | Handkerchiefs, cleansing or facial tissues and towels, of paper pulp, paper, cellulose wadding or webs of cellulose fibres | Free | 0 |  |
| 48182091 | Hand towels of paper pulp, paper, cellulose wadding or webs of cellulose fibres, in rolls of a width ≤ 36cm | Free | 0 |  |
| 48182099 | Hand towels of paper pulp, paper, cellulose wadding or webs of cellulose fibres (excl. those in rolls of a width ≤ 36cm) | Free | 0 |  |
| 48183000 | Tablecloths and serviettes of paper pulp, paper, cellulose wadding or webs of cellulose fibres | Free | 0 |  |
| 48185000 | Articles of apparel and clothing accessories, of paper pulp, paper, cellulose wadding or webs of cellulose fibres (excl. footware and parts thereof, incl. insoles, heel pieces and similar removable products, gaiters and similar products, headgear and parts thereof) | Free | 0 |  |
| 48189010 | Articles of paper pulp, paper, cellulose wadding or webs of cellulose fibre of a kind used for surgical, medical or hygienic purposes (excl. toilet paper, handkerchiefs, cleansing or facial tissues and towels, tablecloths, serviettes, sanitary towels and tampons, napkins and napkin liners for babies and similar sanitary articles, and goods put up for retail sale) | Free | 0 |  |
| 48189090 | Paper, cellulose wadding or webs of cellulose fibres, of a kind used for household or sanitary purposes, in rolls of a width ≤ 36cm, or cut to size or shape; articles of paper pulp, paper, cellulose wadding or webs of cellulose fibres for household, sanitary or hospital use (excl. toilet paper, handkerchiefs, cleansing or facial tissues and towels, tablecloths, serviettes, sanitary towels and tampons, napkins and napkin liners for babies and similar sanitary articles, and articles of a kind used for surgical, medical or hygienic purposes not put up for retail sale) | Free | 0 |  |
| 48191000 | Cartons, boxes and cases, of corrugated paper or paperboard | Free | 0 |  |
| 48192000 | Folding cartons, boxes and cases, of non-corrugated paper or paperboard | Free | 0 |  |
| 48193000 | Sacks and bags, of paper, paperboard, cellulose wadding or webs of cellulose fibres, having a base of a width of ≥ 40 cm | Free | 0 |  |
| 48194000 | Sacks and bags, incl. cones, of paper, paperboard, cellulose wadding or webs of cellulose fibres (excl. those having a base of a width of ≥ 40 cm, and record sleeves) | Free | 0 |  |
| 48195000 | Packing containers, incl. record sleeves, of paper, paperboard, cellulose wadding or webs of cellulose fibres (excl. cartons, boxes and cases, of corrugated paper or paperboard, folding cartons, boxes and cases, of uncorrugated paper or paperboard, sacks and bags) | Free | 0 |  |
| 48196000 | Box files, letter trays, storage boxes and similar articles, of paperboard, of a kind used in offices, shops or the like (excl. packing containers) | Free | 0 |  |
| 48201010 | Registers, account books, order books and receipt books, of paper or paperboard | Free | 0 |  |
| 48201030 | Notebooks, letter pads and memorandum pads, without calendars, of paper or paperboard | Free | 0 |  |
| 48201050 | Diaries with calendars, of paper or paperboard | Free | 0 |  |
| 48201090 | Writing pads and the like, of paper or paperboard | Free | 0 |  |
| 48202000 | Exercise books of paper or paperboard | Free | 0 |  |
| 48203000 | Binders (other than book covers), folders and file covers, of paper or paperboard | Free | 0 |  |
| 48204000 | Manifold business forms and interleaved carbon sets, of paper or paperboard | Free | 0 |  |
| 48205000 | Albums for samples or collections, of paper or paperboard | Free | 0 |  |
| 48209000 | Blotting pads and similar articles of stationery, of paper and paperboard, and book covers of paper or paperboard (excl. registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries, exercise books, binders, folders, file covers, manifold business forms and interleaved carbon sets, and albums for samples or for collections) | Free | 0 |  |
| 48211010 | Self-adhesive paper or paperboard labels of all kinds, printed | Free | 0 |  |
| 48211090 | Paper or paperboard labels of all kinds, printed (excl. self‑adhesive) | Free | 0 |  |
| 48219010 | Self-adhesive paper or paperboard labels of all kinds, non-printed | Free | 0 |  |
| 48219090 | Paper or paperboard labels of all kinds, non-printed (excl. self-adhesive) | Free | 0 |  |
| 48221000 | Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard, whether or not perforated or hardened, for winding textile yarn | Free | 0 |  |
| 48229000 | Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard, whether or not perforated or hardened (excl. those for winding textile yarn) | Free | 0 |  |
| 48232000 | Filter paper and paperboard, in strips or rolls of a width ≤ 36cm, in rectangular or square sheets, of which no side > 36cm in the unfolded state, or cut to shape other than rectangular or square | Free | 0 |  |
| 48234000 | Rolls, sheets and dials, printed for self-recording apparatus, in rolls of a width ≤ 36cm, in rectangular or square sheets of which no side > 36cm in the unfolded state, or cut into dials | Free | 0 |  |
| 48236100 | Trays, dishes, plates, cups and the like, of bamboo paper or bamboo paperboard | Free | 0 |  |
| 48236910 | Trays, dishes and plates, of paper or paperboard (excl. of bamboo paper or bamboo paperboard) | Free | 0 |  |
| 48236990 | Cups and the like, of paper or paperboard (excl. of bamboo paper or bamboo paperboard, and trays, dishes and plates) | Free | 0 |  |
| 48237010 | Trays and boxes for packing eggs, of moulded paper pulp | Free | 0 |  |
| 48237090 | Moulded or pressed articles of paper pulp, n.e.s. | Free | 0 |  |
| 48239040 | Paper and paperboard used for writing, printing or other graphic purposes, n.e.s. | Free | 0 |  |
| 48239085 | Paper, paperboard, cellulose wadding and webs of cellulose fibres, in strips or rolls of a width ≤ 36cm, in rectangular or square sheets, of which no side > 36cm in the unfolded state, or cut to shape other than rectangular or square, and articles of paper pulp, paper, cellulose wadding or webs of cellulose fibres, n.e.s. | Free | 0 |  |
| 49011000 | Printed books, brochures and similar printed matter, in single sheets, whether or not folded (excl. periodicals and publications which are essentially devoted to advertising) | Free | 0 |  |
| 49019100 | Dictionaries and encyclopaedias, and serial instalments thereof | Free | 0 |  |
| 49019900 | Printed books, brochures and similar printed matter (excl. those in single sheets; dictionaries, encyclopaedias, periodicals and publications which are essentially devoted to advertising) | Free | 0 |  |
| 49021000 | Newspapers, journals and periodicals, whether or not illustrated or containing advertising material, appearing at least four times a week | Free | 0 |  |
| 49029000 | Newspapers, journals and periodicals, whether or not illustrated or containing advertising material (excl. those appearing at least four times a week) | Free | 0 |  |
| 49030000 | Children's picture, drawing or colouring books | Free | 0 |  |
| 49040000 | Music, printed or in manuscript, whether or not bound or illustrated | Free | 0 |  |
| 49051000 | Globes, printed (excl. relief globes) | Free | 0 |  |
| 49059100 | Maps and hydrographic or similar charts of all kinds, incl. atlases and topographical plans, printed and in book form (excl. globes, and maps and plans, in relief) | Free | 0 |  |
| 49059900 | Maps and hydrographic or similar charts of all kinds, incl. atlases, wall maps and topographical plans, printed (excl. those in book form, and maps, plans and globes, in relief) | Free | 0 |  |
| 49060000 | Plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, being originals drawn by hand; handwritten texts; photographic reproductions on sensitised paper and carbon copies of the foregoing | Free | 0 |  |
| 49070010 | Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognised face value | Free | 0 |  |
| 49070030 | Banknotes | Free | 0 |  |
| 49070090 | Stamp-impressed paper; cheque forms; stock, share or bond certificates and similar documents | Free | 0 |  |
| 49081000 | Transfers "decalcomanias", vitrifiable | Free | 0 |  |
| 49089000 | Transfers "decalcomanias" (excl. vitrifiable) | Free | 0 |  |
| 49090000 | Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings | Free | 0 |  |
| 49100000 | Calendars of any kinds, printed, incl. calendars blocks | Free | 0 |  |
| 49111010 | Commercial catalogues | Free | 0 |  |
| 49111090 | Trade advertising material and the like (other than commercial catalogues) | Free | 0 |  |
| 49119100 | Pictures, prints and photographs, n.e.s. | Free | 0 |  |
| 49119900 | Printed matter, n.e.s. | Free | 0 |  |
| 50010000 | Silkworm cocoons suitable for reeling | Free | 0 |  |
| 50020000 | Raw silk "non-thrown" | Free | 0 |  |
| 50030000 | Silk waste, incl. cocoons unsuitable for reeling, yarn waste and garnetted stock | Free | 0 |  |
| 50040010 | Silk yarn, unbleached, scoured or bleached (excl. that spun from silk waste and that put up for retail sale) | 4 | 4 |  |
| 50040090 | Silk yarn (excl. unbleached, scoured or bleached, that spun from silk waste and that put up for retail sale) | 4 | 4 |  |
| 50050010 | Yarn spun from silk waste, unbleached, scoured or bleached (excl. that put up for retail sale) | 2,9 | 4 |  |
| 50050090 | Yarn spun from silk waste (excl. unbleached, scoured or bleached, or put up for retail sale) | 2,9 | 4 |  |
| 50060010 | Silk yarn, put up for retail sale (excl. yarn spun from silk waste) | 5 | 4 |  |
| 50060090 | Yarn spun from noil or other silk waste, put up for retail sale; silkworm gut | 2,9 | 4 |  |
| 50071000 | Woven fabrics of noil silk | 3 | 8 |  |
| 50072011 | Crêpes, containing ≥ 85 % silk or silk waste by weight, unbleached, scoured or bleached | 6,9 | 8 |  |
| 50072019 | Crêpes, containing ≥ 85 % silk or silk waste by weight (excl. unbleached, scoured or bleached) | 6,9 | 8 |  |
| 50072021 | Pongee, habutai, honan, shantung, corah and similar far eastern fabrics, wholly of silk, plain-woven, unbleached or not further processed than scoured (excl. those mixed with noil or other silk waste or with other textile materials) | 5,3 | 8 |  |
| 50072031 | Pongee, habutai, honan, shantung, corah and similar far eastern fabrics, wholly of silk, plain-woven (excl. unbleached or not further processed than scoured, and those mixed with noil or other silk waste or with other textile materials) | 7,5 | 8 |  |
| 50072039 | Pongee, habutai, honan, shantung, corah and similar far eastern fabrics, wholly of silk (excl. plain-woven and those mixed with noil or other silk waste or with other textile materials) | 7,5 | 8 |  |
| 50072041 | Diaphanous fabrics "open weave" containing ≥ 85 % silk or silk waste by weight | 7,2 | 8 |  |
| 50072051 | Densely-woven fabrics containing ≥ 85 % silk or silk waste by weight, unbleached, scoured or bleached (excl. crêpes, and pongee, habutai, honan, shantung, corah and similar far eastern fabrics wholly of silk) | 7,2 | 8 |  |
| 50072059 | Densely-woven fabrics containing ≥ 85 % silk or silk waste by weight, dyed (excl. crêpes, and pongee, habutai, honan, shantung, corah and similar far eastern fabrics wholly of silk) | 7,2 | 8 |  |
| 50072061 | Densely-woven fabrics made from yarn of different colours, containing ≥ 85 % silk or silk waste by weight, of a width > 57cm to 75 cm (excl. crêpes, and pongee, habutai, honan, shantung, corah and similar far eastern fabrics wholly of silk) | 7,2 | 8 |  |
| 50072069 | Densely-woven fabrics made from yarn of different colours, containing ≥ 85 % silk or silk waste by weight (excl. those of a width > 57cm to 75 cm, crêpes, and pongee, habutai, honan, shantung, corah and similar far eastern fabrics wholly of silk) | 7,2 | 8 |  |
| 50072071 | Densely-woven fabrics, containing ≥ 85 % silk or silk waste by weight, printed (excl. crêpes, and pongee, habutai, honan, shantung, corah and similar far eastern fabrics wholly of silk) | 7,2 | 8 |  |
| 50079010 | Woven fabrics containing predominantly, but < 85 % silk or silk waste by weight, unbleached, scoured or bleached | 6,9 | 8 |  |
| 50079030 | Dyed woven fabrics containing predominantly, but < 85 %silk or silk waste by weight | 6,9 | 8 |  |
| 50079050 | Fabrics woven from yarns of different colours, containing predominantly, but < 85 % silk or silk waste by weight | 6,9 | 8 |  |
| 50079090 | Printed woven fabrics containing predominantly, but < 85 % silk or silk waste by weight | 6,9 | 8 |  |
| 51011100 | Greasy shorn wool, incl. fleece-washed wool, neither carded nor combed | Free | 0 |  |
| 51011900 | Greasy wool, incl. fleece-washed wool, neither carded nor combed (excl. shorn wool) | Free | 0 |  |
| 51012100 | Shorn wool, degreased, non-carbonised, neither carded nor combed | Free | 0 |  |
| 51012900 | Degreased wool, non-carbonised, neither carded nor combed (excl. shorn wool) | Free | 0 |  |
| 51013000 | Carbonised wool, neither carded nor combed | Free | 0 |  |
| 51021100 | Hair of Kashmir "cashmere" goats, neither carded nor combed | Free | 0 |  |
| 51021910 | Hair of angora rabbit, neither carded nor combed | Free | 0 |  |
| 51021930 | Hair of alpaca, llama or vicuna, neither carded nor combed | Free | 0 |  |
| 51021940 | Hair of camel or yak, or of angora goats, Tibetan goats or similar goats, neither carded nor combed | Free | 0 |  |
| 51021990 | Hair of rabbit, hare, beaver, nutria "coypu" or muskrat, neither carded nor combed (excl. of angora rabbit) | Free | 0 |  |
| 51022000 | Coarse animal hair, neither carded nor combed (excl. wool, hair and bristles used in the manufacture of brooms and brushes, and horsehair from the mane or tail) | Free | 0 |  |
| 51031010 | Noils of wool or of fine animal hair, non-carbonised (excl. garnetted stock) | Free | 0 |  |
| 51031090 | Noils of wool or of fine animal hair, carbonised (excl. garnetted stock) | Free | 0 |  |
| 51032000 | Waste of wool or of fine animal hair, incl. yarn waste (excl. noils and garnetted stock) | Free | 0 |  |
| 51033000 | Waste of coarse animal hair, incl. yarn waste (excl. garnetted stock, waste of hair or bristles used in the manufacture of brooms and brushes, and of horsehair from the mane or tail) | Free | 0 |  |
| 51040000 | Garnetted stock of wool or of fine or coarse animal hair, neither carded nor combed | Free | 0 |  |
| 51051000 | Wool, carded | 2 | 0 |  |
| 51052100 | Wool, combed, in fragments "open tops" | 2 | 0 |  |
| 51052900 | Wool, combed (excl. that in fragments "open tops") | 2 | 0 |  |
| 51053100 | Hair of Kashmir "cashmere" goats, carded or combed | 2 | 0 |  |
| 51053900 | Fine animal hair, carded or combed (excl. wool and hair of Kashmir "cashmere" goats) | 2 | 0 |  |
| 51054000 | Coarse animal hair, carded or combed | 2 | 0 |  |
| 51061010 | Carded wool yarn containing ≥ 85 % wool by weight, unbleached (excl. that put up for retail sale) | 3,8 | 4 |  |
| 51061090 | Carded wool yarn containing ≥ 85 % wool by weight (excl. unbleached and that put up for retail sale) | 3,8 | 4 |  |
| 51062010 | Carded wool yarn containing predominantly, but < 85 % wool by weight, with a wool and fine animal hair content of ≥ 85 % (excl. put up for retail sale) | 4 | 4 |  |
| 51062091 | Carded wool yarn containing predominantly, but < 85 % wool by weight, unbleached (excl. that with a wool and fine animal hair content of ≥ 85 % and that put up for retail sale) | 4 | 4 |  |
| 51062099 | Carded wool yarn containing predominantly, but < 85 % wool by weight (excl. unbleached yarn, yarn with a wool and fine animal hair content of ≥ 85 % and yarn put up for retail sale) | 4 | 4 |  |
| 51071010 | Yarn of combed wool containing ≥ 85 % wool by weight, unbleached (excl. that put up for retail sale) | 3,8 | 4 |  |
| 51071090 | Yarn of combed wool containing ≥ 85 % wool by weight (excl. unbleached and that put up for retail sale) | 3,8 | 4 |  |
| 51072010 | Yarn of combed wool containing predominantly, but < 85 % wool by weight, with a wool and fine animal hair content of ≥ 85 %, unbleached (excl. that put up for retail sale) | 4 | 4 |  |
| 51072030 | Yarn of combed wool containing predominantly, but < 85 % wool by weight, with a wool and fine animal hair content of ≥ 85 % (excl. unbleached and that put up for retail sale) | 4 | 4 |  |
| 51072051 | Yarn of combed wool containing predominantly, but < 85 % wool by weight, mixed principally or solely with synthetic staple fibres, unbleached (excl. that put up for retail sale) | 4 | 4 |  |
| 51072059 | Yarn of combed wool containing predominantly, but < 85 % wool by weight, mixed principally or solely with synthetic staple fibres (excl. unbleached and that put up for retail sale) | 4 | 4 |  |
| 51072091 | Yarn of combed wool containing predominantly, but < 85 % wool by weight, unbleached (excl. yarn mixed principally or solely with synthetic staple fibres, yarn with a wool and fine animal hair content of ≥ 85 %, and yarn put up for retail sale) | 4 | 4 |  |
| 51072099 | Yarn of combed wool containing predominantly, but < 85 % wool by weight (excl. unbleached yarn, yarn mixed principally or solely with synthetic staple fibres, yarn with a wool and fine animal hair content of ≥ 85 %, and yarn put up for retail sale) | 4 | 4 |  |
| 51081010 | Carded yarn of fine animal hair, unbleached (excl. that of wool or that put up for retail sale) | 3,2 | 4 |  |
| 51081090 | Carded yarn of fine animal hair (excl. unbleached yarn, yarn of wool and yarn put up for retail sale) | 3,2 | 4 |  |
| 51082010 | Combed yarn of fine animal hair, unbleached (excl. that of wool and that put up for retail sale) | 3,2 | 4 |  |
| 51082090 | Combed yarn of fine animal hair (excl. unbleached yarn, yarn of wool and yarn put up for retail sale) | 3,2 | 4 |  |
| 51091010 | Yarn containing ≥ 85 % wool or fine animal hair by weight, put up for retail sale in balls, hanks or skeins, weighing > 125g but ≤ 500 g | 3,8 | 4 |  |
| 51091090 | Yarn containing ≥ 85 % wool or fine animal hair by weight, put up for retail sale (excl. that in balls, hanks or skeins and weighing > 125g but ≤ 500 g) | 5 | 4 |  |
| 51099000 | Yarn containing predominantly, but < 85 % wool or fine animal hair by weight, put up for retail sale | 5 | 4 |  |
| 51100000 | Yarn of coarse animal hair or of horsehair, incl. gimped horsehair yarn, whether or not put up for retail sale (excl. horsehair and yarn not joined together) | 3,5 | 4 |  |
| 51111100 | Woven fabrics containing ≥ 85 % carded wool or carded fine animal hair by weight and weighing ≤ 300 g/m² | 8 | 8 |  |
| 51111900 | Woven fabrics containing ≥ 85 % carded wool or carded fine animal hair by weight and weighing > 300 g/m² (excl. fabrics for technical uses specificed in heading 5911) | 8 | 8 |  |
| 51112000 | Woven fabrics containing predominantly, but < 85 % carded wool or carded fine animal hair by weight, mixed principally or solely with synthetic or artificial filaments | 8 | 8 |  |
| 51113010 | Woven fabrics containing predominantly, but < 85 % carded wool or carded fine animal hair by weight, mixed principally or solely with synthetic or artificial staple fibres and weighing ≤ 300 g/m² | 8 | 8 |  |
| 51113080 | Woven fabrics containing predominantly, but < 85 % carded wool or carded fine animal hair by weight, mixed principally or solely with synthetic or artificial staple fibres and weighing > 300 g/m² | 8 | 8 |  |
| 51119010 | Woven fabrics containing predominantly, but < 85 % carded wool or carded fine animal hair and > 10 % silk, silk waste by weight (excl. those mixed principally or solely with synthetic or artificial filaments or staple fibres) | 7,2 | 8 |  |
| 51119091 | Woven fabrics containing predominantly, but < 85 % carded wool or carded fine animal hair by weight and weighing ≤ 300 g/m² (excl. those mixed principally or solely with synthetic or artificial filaments or staple fibres and those containing > 10 % silk, silk waste by weight) | 8 | 8 |  |
| 51119098 | Woven fabrics containing predominantly, but < 85 % carded wool or carded fine animal hair by weight and weighing > 300 g/m² (excl. those mixed principally or solely with synthetic or artificial filaments or staple fibres and fabrics containing > 10 % silk, silk waste by weight) | 8 | 8 |  |
| 51121100 | Woven fabrics containing ≥ 85 % combed wool or combed fine animal hair by weight and weighing ≤ 200 g/m² (excl. fabrics for technical uses of heading 5911) | 8 | 8 |  |
| 51121900 | Woven fabrics containing ≥ 85 % combed wool or combed fine animal hair by weight and weighing > 200 g/m² | 8 | 8 |  |
| 51122000 | Woven fabrics containing predominantly, but < 85 % combed wool or combed fine animal hair by weight, mixed principally or solely with synthetic or artificial filaments (excl. fabrics for technical uses of heading 5911) | 8 | 8 |  |
| 51123010 | Woven fabrics containing predominantly, but < 85 % combed wool or combed fine animal hair by weight, mixed principally or solely with synthetic or artificial staple fibres and weighing ≤ 200 g/m² (excl. fabrics for technical uses of heading 5911) | 8 | 8 |  |
| 51123080 | Woven fabrics containing predominantly, but < 85 % combed wool or combed fine animal hair by weight, mixed principally or solely with synthetic or artificial staple fibres and weighing > 200 g/m² (excl. fabrics for technical uses of heading 5911) | 8 | 8 |  |
| 51129010 | Woven fabrics containing predominantly, but < 85 % combed wool or combed fine animal hair by weight and > 10 % silk, silk waste by weight (excl. those mixed principally or solely with synthetic or artificial filaments or staple fibres and fabrics for technical uses of heading 5911) | 7,2 | 8 |  |
| 51129091 | Woven fabrics containing predominantly, but < 85 % combed wool or combed fine animal hair by weight and weighing ≤ 200 g/m² (excl. those mixed principally or solely with synthetic or artificial filaments or staple fibres, those containing > 10 % silk, silk waste by weight and fabrics for technical uses of heading 5911) | 8 | 8 |  |
| 51129098 | Woven fabrics containing predominantly, but < 85 % combed wool or combed fine animal hair by weight and weighing > 200 g/m² (excl. those mixed principally or solely with synthetic or artificial filaments or staple fibres, those containing > 10 % silk, silk waste by weight and fabrics for technical uses of heading 5911) | 8 | 8 |  |
| 51130000 | Woven fabrics of coarse animal hair or of horsehair (excl. fabrics for technical uses of heading 5911) | 5,3 | 8 |  |
| 52010010 | Cotton, neither carded nor combed, rendered absorbent or bleached | Free | 0 |  |
| 52010090 | Cotton, neither carded nor combed (excl. rendered absorbent or bleached) | Free | 0 |  |
| 52021000 | Cotton yarn waste, incl. thread waste | Free | 0 |  |
| 52029100 | Garnetted stock of cotton | Free | 0 |  |
| 52029900 | Cotton waste (excl. yarn waste, thread waste and garnetted stock) | Free | 0 |  |
| 52030000 | Cotton, carded or combed | Free | 0 |  |
| 52041100 | Sewing thread, containing ≥ 85 % cotton by weight (excl. that put up for retail sale) | 4 | 4 |  |
| 52041900 | Sewing thread, containing predominantly, but < 85 % cotton by weight (excl. that put up for retail sale) | 4 | 4 |  |
| 52042000 | Cotton sewing thread, put up for retail sale | 5 | 4 |  |
| 52051100 | Single cotton yarn, of uncombed fibres, containing ≥ 85 % cotton by weight and with a linear density of ≥ 714,29 decitex "≤ MN 14" (excl. sewing thread and yarn put up for retail sale) | 4 | 4 |  |
| 52051200 | Single cotton yarn, of uncombed fibres, containing ≥ 85 % cotton by weight and with a linear density of 232,56 decitex to < 714,29 decitex "> MN 14 to MN 43" (excl. sewing thread and yarn put up for retail sale) | 4 | 4 |  |
| 52051300 | Single cotton yarn, of uncombed fibres, containing ≥ 85 % cotton by weight and with a linear density of 192,31 decitex to < 232,56 decitex "> MN 43 to MN 52" (excl. sewing thread and yarn put up for retail sale) | 4 | 4 |  |
| 52051400 | Single cotton yarn, of uncombed fibres, containing ≥ 85 % cotton by weight and with a linear density of 125 decitex to < 192,31 decitex "> MN 52 to MN 80" (excl. sewing thread and yarn put up for retail sale) | 4 | 4 |  |
| 52051510 | Single cotton yarn, of uncombed fibres, containing ≥ 85 % cotton by weight and with a linear density of 83,33 decitex to < 125 decitex "> MN 80 to MN 120" (excl. sewing thread and yarn put up for retail sale) | 4,4 | 4 |  |
| 52051590 | Single cotton yarn, of uncombed fibres, containing ≥ 85 % cotton by weight and with a linear density of < 83,33 decitex "> MN 120" (excl. sewing thread and yarn put up for retail sale) | 4 | 4 |  |
| 52052100 | Single cotton yarn, of combed fibres, containing ≥ 85 % cotton by weight and with a linear density of ≥ 714,29 decitex "≤ MN 14" (excl. sewing thread and yarn put up for retail sale) | 4 | 4 |  |
| 52052200 | Single cotton yarn, of combed fibres, containing ≥ 85 % cotton by weight and with a linear density of 232,56 decitex to < 714,29 decitex "> MN 14 to MN 43" (excl. sewing thread and yarn put up for retail sale) | 4 | 4 |  |
| 52052300 | Single cotton yarn, of combed fibres, containing ≥ 85 % cotton by weight and with a linear density of 192,31 decitex to < 232,56 decitex "> MN 43 to MN 52" (excl. sewing thread and yarn put up for retail sale) | 4 | 4 |  |
| 52052400 | Single cotton yarn, of combed fibres, containing ≥ 85 % cotton by weight and with a linear density of 125 decitex to < 192,31 decitex "> MN 52 to MN 80" (excl. sewing thread and yarn put up for retail sale) | 4 | 4 |  |
| 52052600 | Single cotton yarn, of combed fibres, containing ≥ 85 % cotton by weight and with a linear density of 106,38 decitex to < 125 decitex "> MN 80 to MN 94" (excl. sewing thread and yarn put up for retail sale) | 4 | 4 |  |
| 52052700 | Single cotton yarn, of combed fibres, containing ≥ 85 % cotton by weight and with a linear density of 83,33 decitex to < 106,38 decitex "> MN 94 to MN 120" (excl. sewing thread and yarn put up for retail sale) | 4 | 4 |  |
| 52052800 | Single cotton yarn, of combed fibres, containing ≥ 85 % cotton by weight and with a linear density of < 83,33 decitex "> MN 120" (excl. sewing thread and yarn put up for retail sale) | 4 | 4 |  |
| 52053100 | Multiple "folded" or cabled cotton yarn, of uncombed fibres, containing ≥ 85 % cotton by weight and with a linear density of ≥ 714,29 decitex "≤ MN 14" per single yarn (excl. sewing thread and yarn put up for retail sale) | 4 | 4 |  |
| 52053200 | Multiple "folded" or cabled cotton yarn, of uncombed fibres, containing ≥ 85 % cotton by weight and with a linear density of 232,56 decitex to < 714,29 decitex "> MN 14 to MN 43" per single yarn (excl. sewing thread and yarn put up for retail sale) | 4 | 4 |  |
| 52053300 | Multiple "folded" or cabled cotton yarn, of uncombed fibres, containing ≥ 85 % cotton by weight and with a linear density of 192,31 decitex to < 232,56 decitex "> MN 43 to MN 52" per single yarn (excl. sewing thread and yarn put up for retail sale) | 4 | 4 |  |
| 52053400 | Multiple "folded" or cabled cotton yarn, of uncombed fibres, containing ≥ 85 % cotton by weight and with a linear density of 125 decitex to < 192,31 decitex "> MN 52 to MN 80" per single yarn (excl. sewing thread and yarn put up for retail sale) | 4 | 4 |  |
| 52053500 | Multiple "folded" or cabled cotton yarn, of uncombed fibres, containing ≥ 85 % cotton by weight and with a linear density of < 125 decitex "> MN 80" per single yarn (excl. sewing thread and yarn put up for retail sale) | 4 | 4 |  |
| 52054100 | Multiple "folded" or cabled cotton yarn, of combed fibres, containing ≥ 85 % cotton by weight and with a linear density of ≥ 714,29 decitex "≤ MN 14" per single yarn (excl. sewing thread and yarn put up for retail sale) | 4 | 4 |  |
| 52054200 | Multiple "folded" or cabled cotton yarn, of combed fibres, containing ≥ 85 % cotton by weight and with a linear density of 232,56 decitex to < 714,29 decitex "> MN 14 to MN 43" per single yarn (excl. sewing thread and yarn put up for retail sale) | 4 | 4 |  |
| 52054300 | Multiple "folded" or cabled cotton yarn, of combed fibres, containing ≥ 85 % cotton by weight and with a linear density of 192,31 decitex to < 232,56 decitex "> MN 43 to MN 52" per single yarn (excl. sewing thread and yarn put up for retail sale) | 4 | 4 |  |
| 52054400 | Multiple "folded" or cabled cotton yarn, of combed fibres, containing ≥ 85 % cotton by weight and with a linear density of 125 decitex to < 192,31 decitex "> MN 52 to MN 80" per single yarn (excl. sewing thread and yarn put up for retail sale) | 4 | 4 |  |
| 52054600 | Multiple "folded" or cabled cotton yarn, of combed fibres, containing ≥ 85 % cotton by weight and with a linear density of 106,38 decitex to < 125 decitex "> MN 80 to MN 94" per single yarn (excl. sewing thread and yarn put up for retail sale) | 4 | 4 |  |
| 52054700 | Multiple "folded" or cabled cotton yarn, of combed fibres, containing ≥ 85 % cotton by weight and with a linear density of 83,33 decitex to < 106,38 decitex "> MN 94 to MN 120" per single yarn (excl. sewing thread and yarn put up for retail sale) | 4 | 4 |  |
| 52054800 | Multiple "folded" or cabled cotton yarn, of combed fibres, containing ≥ 85 % cotton by weight and with a linear density of < 83,33 decitex "> MN 120" per single yarn (excl. sewing thread and yarn put up for retail sale) | 4 | 4 |  |
| 52061100 | Single cotton yarn containing predominantly, but < 85 % cotton by weight, of uncombed fibres and with a linear density of ≥ 714,29 decitex "≤ MN 14" (excl. sewing thread and yarn put up for retail sale) | 4 | 4 |  |
| 52061200 | Single cotton yarn containing predominantly, but < 85 % cotton by weight, of uncombed fibres and with a linear density of 232,56 decitex to < 714,29 decitex "> MN 14 to MN 43" (excl. sewing thread and yarn put up for retail sale) | 4 | 4 |  |
| 52061300 | Single cotton yarn containing predominantly, but < 85 % cotton by weight, of uncombed fibres and with a linear density of 192,31 decitex to < 232,56 decitex "> MN 43 to MN 52" (excl. sewing thread and yarn put up for retail sale) | 4 | 4 |  |
| 52061400 | Single cotton yarn containing predominantly, but < 85 % cotton by weight, of uncombed fibres and with a linear density of 125 decitex to < 192,31 decitex "> MN 52 to MN 80" (excl. sewing thread and yarn put up for retail sale) | 4 | 4 |  |
| 52061500 | Single cotton yarn containing predominantly, but < 85 % cotton by weight, of uncombed fibres and with a linear density of < 125 decitex "> MN 80" (excl. sewing thread and yarn put up for retail sale) | 4 | 4 |  |
| 52062100 | Single cotton yarn containing predominantly, but < 85 % cotton by weight, of combed fibres and with a linear density of ≥ 714,29 decitex "≤ MN 14" (excl. sewing thread and yarn put up for retail sale) | 4 | 4 |  |
| 52062200 | Single cotton yarn containing predominantly, but < 85 % cotton by weight, of combed fibres and with a linear density of 232,56 decitex to < 714,29 decitex "> MN 14 to MN 43" (excl. sewing thread and yarn put up for retail sale) | 4 | 4 |  |
| 52062300 | Single cotton yarn containing predominantly, but < 85 % cotton by weight, of combed fibres and with a linear density of 192,31 decitex to < 232,56 decitex "> MN 43 to MN 52" (excl. sewing thread and yarn put up for retail sale) | 4 | 4 |  |
| 52062400 | Single cotton yarn containing predominantly, but < 85 % cotton by weight, of combed fibres and with a linear density of 125 decitex to < 192,31 decitex "> MN 52 to MN 80" (excl. sewing thread and yarn put up for retail sale) | 4 | 4 |  |
| 52062500 | Single cotton yarn containing predominantly, but < 85 % cotton by weight, of combed fibres and with a linear density of < 125 decitex "> MN 80" (excl. sewing thread and yarn put up for retail sale) | 4 | 4 |  |
| 52063100 | Multiple "folded" or cabled cotton yarn containing predominantly, but < 85 % cotton by weight, of uncombed fibres and with a linear density of ≥ 714,29 decitex "≤ MN 14" per single yarn (excl. sewing thread and yarn put up for retail sale) | 4 | 4 |  |

[Top](#document5)

![european flag](./../../../images/eclogo.jpg)EUROPEAN COMMISSION

Brussels, 3.9.2025

COM(2025) 338 final

ANNEX

to the

Proposal for a Council Decision

on the signing, on behalf of the European Union, of the Interim Agreement on Trade between the European Union, of the one part, and the Common Market of the South, the Argentine Republic, the Federative Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay, of the other part

Appendix 02-A-1

|  |  |  |  |  |
| --- | --- | --- | --- | --- |
| CN 2013 | Description | Base rate | Staging category | Notes |
| 52063200 | Multiple "folded" or cabled cotton yarn containing predominantly, but < 85 % cotton by weight, of uncombed fibres and with a linear density of 232,56 decitex to < 714,29 decitex "> MN 14 to MN 43" per single yarn (excl. sewing thread and yarn put up for retail sale) | 4 | 4 |  |
| 52063300 | Multiple "folded" or cabled cotton yarn containing predominantly, but < 85 % cotton by weight, of uncombed fibres and with a linear density of 192,31 decitex to < 232,56 decitex "> MN 43 to MN 52" per single yarn (excl. sewing thread and yarn put up for retail sale) | 4 | 4 |  |
| 52063400 | Multiple "folded" or cabled cotton yarn containing predominantly, but < 85 % cotton by weight, of uncombed fibres and with a linear density of 125 decitex to < 192,31 decitex "> MN 52 to MN 80" per single yarn (excl. sewing thread and yarn put up for retail sale) | 4 | 4 |  |
| 52063500 | Multiple "folded" or cabled cotton yarn containing predominantly, but < 85 % cotton by weight, of uncombed fibres and with a linear density of < 125 decitex "> MN 80" per single yarn (excl. sewing thread and yarn put up for retail sale) | 4 | 4 |  |
| 52064100 | Multiple "folded" or cabled cotton yarn containing predominantly, but < 85 % cotton by weight, of combed fibres and with a linear density of ≥ 714,29 decitex "< MN 14" per single yarn (excl. sewing thread and yarn put up for retail sale) | 4 | 4 |  |
| 52064200 | Multiple "folded" or cabled cotton yarn containing predominantly, but < 85 % cotton by weight, of combed fibres and with a linear density of 232,56 decitex to < 714,29 decitex "> MN 14 to MN 43" per single yarn (excl. sewing thread and yarn put up for retail sale) | 4 | 4 |  |
| 52064300 | Multiple "folded" or cabled cotton yarn containing predominantly, but < 85 % cotton by weight, of combed fibres and with a linear density of 192,31 decitex to < 232,56 decitex "> MN 43 to MN 52" per single yarn (excl. sewing thread and yarn put up for retail sale) | 4 | 4 |  |
| 52064400 | Multiple "folded" or cabled cotton yarn containing predominantly, but < 85 % cotton by weight, of combed fibres and with a linear density of 125 decitex to < 192,31 decitex "> MN 52 to MN 80" per single yarn (excl. sewing thread and yarn put up for retail sale) | 4 | 4 |  |
| 52064500 | Multiple "folded" or cabled cotton yarn containing predominantly, but < 85 % cotton by weight, of combed fibres and with a linear density of < 125 decitex "> MN 80" per single yarn (excl. sewing thread and yarn put up for retail sale) | 4 | 4 |  |
| 52071000 | Cotton yarn containing ≥ 85 % cotton by weight, put up for retail sale (excl. sewing thread) | 5 | 4 |  |
| 52079000 | Cotton yarn containing predominantly, but < 85 % cotton by weight, put up for retail sale (excl. sewing thread) | 5 | 4 |  |
| 52081110 | Plain woven fabrics of cotton for the manufacture of bandages, dressings and medical gauzes, containing ≥ 85 % cotton by weight and weighing ≤ 100 g/m², unbleached | 8 | 8 |  |
| 52081190 | Plain woven fabrics of cotton, containing ≥ 85 % cotton by weight and weighing ≤ 100 g/m², unbleached (excl. fabrics for the manufacture of bandages, dressings and medical gauzes) | 8 | 8 |  |
| 52081216 | Plain woven fabrics of cotton, containing ≥ 85 % cotton by weight and weighing > 100g to 130 g/m², unbleached, with a width of ≤ 165 cm | 8 | 8 |  |
| 52081219 | Plain woven fabrics of cotton, containing ≥ 85 % cotton by weight and weighing > 100g to 130 g/m², unbleached, with a width of > 165 cm | 8 | 8 |  |
| 52081296 | Plain woven fabrics of cotton, containing ≥ 85 % cotton by weight and weighing > 130g to 200 g/m², unbleached, with a width of ≤ 165 cm | 8 | 8 |  |
| 52081299 | Plain woven fabrics of cotton, containing ≥ 85 % cotton by weight and weighing > 130g to 200 g/m², unbleached, with a width of > 165 cm | 8 | 8 |  |
| 52081300 | Woven fabrics of cotton, containing ≥ 85 % cotton by weight and weighing ≤ 200 g/m², in three-thread or four-thread twill, incl. cross twill, unbleached | 8 | 8 |  |
| 52081900 | Woven fabrics of cotton, containing ≥ 85 % cotton by weight and weighing ≤ 200 g/m², unbleached (excl. those in three-thread or four-thread twill, incl. cross twill, and plain woven fabrics) | 8 | 8 |  |
| 52082110 | Plain woven fabrics of cotton for the manufacture of bandages, dressings and medical gauzes, containing ≥ 85 % cotton by weight and weighing ≤ 100 g/m², bleached | 8 | 8 |  |
| 52082190 | Plain woven fabrics of cotton, containing ≥ 85 % cotton by weight and weighing ≤ 100 g/m², bleached (excl. fabrics for the manufacture of bandages, dressings and medical gauzes) | 8 | 8 |  |
| 52082216 | Plain woven fabrics of cotton, containing ≥ 85 % cotton by weight and weighing > 100g to 130 g/m², bleached, with a width of ≤ 165 cm | 8 | 8 |  |
| 52082219 | Plain woven fabrics of cotton, containing ≥ 85 % cotton by weight and weighing > 100g to 130 g/m², bleached, with a width of > 165 cm | 8 | 8 |  |
| 52082296 | Plain woven fabrics of cotton, containing ≥ 85 % cotton by weight and weighing > 130g to 200 g/m², bleached, with a width of ≤ 165 cm | 8 | 8 |  |
| 52082299 | Plain woven fabrics of cotton, containing ≥ 85 % cotton by weight and weighing > 130g to 200 g/m², bleached, with a width of > 165 cm | 8 | 8 |  |
| 52082300 | Woven fabrics of cotton, containing ≥ 85 % cotton by weight and weighing ≤ 200 g/m², in three-thread or four-thread twill, incl. cross twill, bleached | 8 | 8 |  |
| 52082900 | Woven fabrics of cotton, containing ≥ 85 % cotton by weight and weighing ≤ 200 g/m², bleached (excl. those in three-thread or four-thread twill, incl. cross twill, and plain woven fabrics) | 8 | 8 |  |
| 52083100 | Plain woven fabrics of cotton, containing ≥ 85 % cotton by weight and weighing ≤ 100 g/m², dyed | 8 | 8 |  |
| 52083216 | Plain woven fabrics of cotton, containing ≥ 85 % cotton by weight and weighing > 100g to 130 g/m², dyed, with a width of ≤ 165 cm | 8 | 8 |  |
| 52083219 | Plain woven fabrics of cotton, containing ≥ 85 % cotton by weight and weighing > 100g to 130 g/m², dyed, with a width of > 165 cm | 8 | 8 |  |
| 52083296 | Plain woven fabrics of cotton, containing ≥ 85 % cotton by weight and weighing > 130g to 200 g/m², dyed, with a width of ≤ 165 cm | 8 | 8 |  |
| 52083299 | Plain woven fabrics of cotton, containing ≥ 85 % cotton by weight and weighing > 130g to 200 g/m², dyed, with a width of > 165 cm | 8 | 8 |  |
| 52083300 | Woven fabrics of cotton, containing ≥ 85 % cotton by weight and weighing ≤ 200 g/m², in three-thread or four‑thread twill, incl. cross twill, dyed | 8 | 8 |  |
| 52083900 | Woven fabrics of cotton, containing ≥ 85 % cotton by weight and weighing ≤ 200 g/m², dyed (excl. those in three-thread or four-thread twill, incl. cross twill, and plain woven fabrics) | 8 | 8 |  |
| 52084100 | Plain woven fabrics of cotton, containing ≥ 85 % cotton by weight and weighing ≤ 100 g/m², made from yarn of different colours | 8 | 8 |  |
| 52084200 | Plain woven fabrics of cotton, containing ≥ 85 % cotton by weight and weighing > 100g to 200 g/m², made from yarn of different colours | 8 | 8 |  |
| 52084300 | Woven fabrics of cotton, containing ≥ 85 % cotton by weight and weighing ≤ 200 g/m², in three-thread or four‑thread twill, incl. cross twill, made from yarn of different colours | 8 | 8 |  |
| 52084900 | Woven fabrics of cotton, containing ≥ 85 % cotton by weight and weighing ≤ 200 g/m², made from yarn of different colours (excl. those in three-thread or four‑thread twill, incl. cross twill, and plain woven fabrics) | 8 | 8 |  |
| 52085100 | Plain woven fabrics of cotton, containing ≥ 85 % cotton by weight and weighing ≤ 100 g/m², printed | 8 | 8 |  |
| 52085200 | Plain woven fabrics of cotton, containing ≥ 85 % cotton by weight and weighing > 100g to 200 g/m², printed | 8 | 8 |  |
| 52085910 | Woven fabrics of cotton, containing ≥ 85 % cotton by weight and weighing ≤ 200 g/m², in three-thread or four‑thread twill, incl. cross twill, printed | 8 | 8 |  |
| 52085990 | Woven fabrics of cotton, containing ≥ 85 % cotton by weight and weighing ≤ 200 g/m², printed (excl. those in three-thread or four‑thread twill, incl. cross twill, and plain woven fabrics) | 8 | 8 |  |
| 52091100 | Plain woven fabrics of cotton, containing ≥ 85 % cotton by weight and weighing > 200 g/m², unbleached | 8 | 8 |  |
| 52091200 | Woven fabrics of cotton, containing ≥ 85 % cotton by weight and weighing > 200 g/m², in three-thread or four‑thread twill, incl. cross twill, unbleached | 8 | 8 |  |
| 52091900 | Woven fabrics of cotton, containing ≥ 85 % cotton by weight and weighing > 200 g/m², unbleached (excl. those in three-thread or four‑thread twill, incl. cross twill, and plain woven fabrics) | 8 | 8 |  |
| 52092100 | Plain woven fabrics of cotton, containing ≥ 85 % cotton by weight and weighing > 200 g/m², bleached | 8 | 8 |  |
| 52092200 | Woven fabrics of cotton, containing ≥ 85 % cotton by weight and weighing > 200 g/m², in three-thread or four‑thread twill, incl. cross twill, bleached | 8 | 8 |  |
| 52092900 | Woven fabrics of cotton, containing ≥ 85 % cotton by weight and weighing > 200 g/m², bleached (excl. those in three-thread or four‑thread twill, incl. cross twill, and plain woven fabrics) | 8 | 8 |  |
| 52093100 | Plain woven fabrics of cotton, containing ≥ 85 % cotton by weight and weighing > 200 g/m², dyed | 8 | 8 |  |
| 52093200 | Woven fabrics of cotton, containing ≥ 85 % cotton by weight and weighing > 200 g/m², in three-thread or four‑thread twill, incl. cross twill, dyed | 8 | 8 |  |
| 52093900 | Woven fabrics of cotton, containing ≥ 85 % cotton by weight and weighing > 200 g/m², dyed (excl. those in three-thread or four‑thread twill, incl. cross twill, and plain woven fabrics) | 8 | 8 |  |
| 52094100 | Plain woven fabrics of cotton, containing ≥ 85 % cotton by weight and weighing > 200 g/m², made of yarn of different colours | 8 | 8 |  |
| 52094200 | Denim, containing ≥ 85 % cotton by weight and weighing > 200 g/m², made of yarn of different colours | 8 | 8 |  |
| 52094300 | Woven fabrics of cotton, containing ≥ 85 % cotton by weight and weighing > 200 g/m², in three-thread or four‑thread twill, incl. cross twill, made of yarn of different colours | 8 | 8 |  |
| 52094900 | Woven fabrics of cotton, containing ≥ 85 % cotton by weight and weighing > 200 g/m², made of yarn of different colours (excl. those in three-thread or four‑thread twill, incl. cross twill, and plain woven fabrics) | 8 | 8 |  |
| 52095100 | Plain woven fabrics of cotton, containing ≥ 85 % cotton by weight and weighing > 200 g/m², printed | 8 | 8 |  |
| 52095200 | Woven fabrics of cotton, containing ≥ 85 % cotton by weight and weighing > 200 g/m², in three-thread or four‑thread twill, incl. cross twill, printed | 8 | 8 |  |
| 52095900 | Woven fabrics of cotton, containing ≥ 85 % cotton by weight and weighing > 200 g/m², printed (excl. those in three-thread or four‑thread twill, incl. cross twill, and plain woven fabrics) | 8 | 8 |  |
| 52101100 | Plain woven fabrics of cotton, containing predominantly, but < 85 % cotton by weight, mixed principally or solely with man-made fibres and weighing ≤ 200 g/m², unbleached | 8 | 8 |  |
| 52101900 | Woven fabrics of cotton, containing predominantly, but < 85 % cotton by weight, mixed principally or solely with man-made fibres and weighing ≤ 200 g/m², unbleached (excl. plain woven fabrics) | 8 | 8 |  |
| 52102100 | Plain woven fabrics of cotton, containing predominantly, but < 85 % cotton by weight, mixed principally or solely with man-made fibres and weighing ≤ 200 g/m², bleached | 8 | 8 |  |
| 52102900 | Woven fabrics of cotton, containing predominantly, but < 85 % cotton by weight, mixed principally or solely with man-made fibres and weighing ≤ 200 g/m², bleached (excl. plain woven fabrics) | 8 | 8 |  |
| 52103100 | Plain woven fabrics of cotton, containing predominantly, but < 85 % cotton by weight, mixed principally or solely with man-made fibres and weighing ≤ 200 g/m², dyed | 8 | 8 |  |
| 52103200 | Woven fabrics of cotton, containing predominantly, but < 85 % cotton by weight, mixed principally or solely with man-made fibres and weighing ≤ 200 g/m², in three‑thread or four‑thread twill, incl. cross twill, dyed | 8 | 8 |  |
| 52103900 | Woven fabrics of cotton, containing predominantly, but < 85 % cotton by weight, mixed principally or solely with man-made fibres and weighing ≤ 200 g/m², dyed (excl. those in three‑thread or four‑thread twill, incl. cross twill, and plain woven fabrics) | 8 | 8 |  |
| 52104100 | Plain woven fabrics of cotton, containing predominantly, but < 85 % cotton by weight, mixed principally or solely with man-made fibres and weighing ≤ 200 g/m², made of yarn of different colours | 8 | 8 |  |
| 52104900 | Woven fabrics of cotton, containing predominantly, but < 85 % cotton by weight, mixed principally or solely with man-made fibres and weighing ≤ 200 g/m², made from yarn of different colours (excl. plain woven fabrics) | 8 | 8 |  |
| 52105100 | Plain woven fabrics of cotton, containing predominantly, but < 85 % cotton by weight, mixed principally or solely with man-made fibres and weighing ≤ 200 g/m², printed | 8 | 8 |  |
| 52105900 | Woven fabrics of cotton, containing predominantly, but < 85 % cotton by weight, mixed principally or solely with man-made fibres and weighing ≤ 200 g/m², printed (excl. plain woven fabrics) | 8 | 8 |  |
| 52111100 | Plain woven fabrics of cotton, containing predominantly, but < 85 % cotton by weight, mixed principally or solely with man-made fibres and weighing > 200 g/m², unbleached | 8 | 8 |  |
| 52111200 | Woven fabrics of cotton, containing predominantly, but < 85 % cotton by weight, mixed principally or solely with man-made fibres and weighing > 200 g/m², in three‑thread or four‑thread twill, incl. cross twill, unbleached | 8 | 8 |  |
| 52111900 | Woven fabrics of cotton, containing predominantly, but < 85 % cotton by weight, mixed principally or solely with man-made fibres and weighing > 200 g/m², unbleached (excl. those in three‑thread or four‑thread twill, incl. cross twill, and plain woven fabrics) | 8 | 8 |  |
| 52112000 | Woven fabrics of cotton, containing predominantly, but < 85 % cotton by weight, mixed principally or solely with man-made fibres and weighing > 200 g/m², bleached | 8 | 8 |  |
| 52113100 | Plain woven fabrics of cotton, containing predominantly, but < 85 % cotton by weight, mixed principally or solely with man-made fibres and weighing > 200 g/m², dyed | 8 | 8 |  |
| 52113200 | Woven fabrics of cotton, containing predominantly, but < 85 % cotton by weight, mixed principally or solely with man-made fibres and weighing > 200 g/m², in three‑thread or four‑thread twill, incl. cross twill, dyed | 8 | 8 |  |
| 52113900 | Woven fabrics of cotton, containing predominantly, but < 85 % cotton by weight, mixed principally or solely with man-made fibres and weighing > 200 g/m², dyed (excl. those in three‑thread or four‑thread twill, incl. cross twill, and plain woven fabrics) | 8 | 8 |  |
| 52114100 | Plain woven fabrics of cotton, containing predominantly, but < 85 % cotton by weight, mixed principally or solely with man-made fibres and weighing > 200 g/m², made of yarn of different colours | 8 | 8 |  |
| 52114200 | Denim, containing predominantly, but < 85 % cotton by weight, mixed principally or solely with man-made fibres and weighing > 200 g/m², made of yarn of different colours | 8 | 8 |  |
| 52114300 | Woven fabrics of cotton, containing predominantly, but < 85 % cotton by weight, mixed principally or solely with man-made fibres and weighing > 200 g/m², in three‑thread or four‑thread twill, incl. cross twill, made of yarn of different colours | 8 | 8 |  |
| 52114910 | Woven jacquard fabrics containing predominantly, but < 85 % cotton by weight, mixed mainly or solely with man-made fibres and weighing > 200 g/m², made of yarn of different colours | 8 | 8 |  |
| 52114990 | Woven fabrics of cotton, containing predominantly, but < 85 % cotton by weight, mixed principally or solely with man-made fibres and weighing > 200 g/m², made of yarn of different colours (excl. those in three‑thread or four‑thread twill, incl. cross twill, denim, jacquard fabrics and plain woven fabrics) | 8 | 8 |  |
| 52115100 | Plain woven fabrics of cotton, containing predominantly, but < 85 % cotton by weight, mixed principally or solely with man-made fibres and weighing > 200 g/m², printed | 8 | 8 |  |
| 52115200 | Woven fabrics of cotton, containing predominantly, but < 85 % cotton by weight, mixed principally or solely with man-made fibres and weighing > 200 g/m², in three‑thread or four‑thread twill, incl. cross twill, printed | 8 | 8 |  |
| 52115900 | Woven fabrics of cotton, containing predominantly, but < 85 % cotton by weight, mixed principally or solely with man-made fibres and weighing > 200 g/m², printed (excl. those in three‑thread or four‑thread twill, incl. cross twill, and plain woven fabrics) | 8 | 8 |  |
| 52121110 | Woven fabrics of cotton, containing predominantly, but < 85 % cotton by weight, mixed principally or solely with flax, weighing ≤ 200 g/m², unbleached | 8 | 8 |  |
| 52121190 | Woven fabrics of cotton, containing predominantly, but < 85 % cotton by weight, other than those mixed principally or solely with man-made fibres or principally or solely with flax, weighing ≤ 200 g/m², unbleached | 8 | 8 |  |
| 52121210 | Woven fabrics of cotton, containing predominantly, but < 85 % cotton by weight, mixed principally or solely with flax, weighing ≤ 200 g/m², bleached | 8 | 8 |  |
| 52121290 | Woven fabrics of cotton, containing predominantly, but < 85 % cotton by weight, other than those mixed principally or solely with man-made fibres or principally or solely with flax, weighing ≤ 200 g/m², bleached | 8 | 8 |  |
| 52121310 | Woven fabrics of cotton, containing predominantly, but < 85 % cotton by weight, mixed principally or solely with flax, weighing ≤ 200 g/m², dyed | 8 | 8 |  |
| 52121390 | Woven fabrics of cotton, containing predominantly, but < 85 % cotton by weight, other than those mixed principally or solely with man-made fibres or principally or solely with flax, weighing ≤ 200 g/m², dyed | 8 | 8 |  |
| 52121410 | Woven fabrics of cotton, containing predominantly, but < 85 % cotton by weight, mixed principally or solely with flax, weighing ≤ 200 g/m², made of yarn of different colours | 8 | 8 |  |
| 52121490 | Woven fabrics of cotton, containing predominantly, but < 85 % cotton by weight, other than those mixed principally or solely with man-made fibres or principally or solely with flax, weighing ≤ 200 g/m², made of yarn of different colours | 8 | 8 |  |
| 52121510 | Woven fabrics of cotton, containing predominantly, but < 85 % cotton by weight, mixed principally or solely with flax, weighing ≤ 200 g/m², printed | 8 | 8 |  |
| 52121590 | Woven fabrics of cotton, containing predominantly, but < 85 % cotton by weight, other than those mixed principally or solely with man-made fibres or principally or solely with flax, weighing ≤ 200 g/m², printed | 8 | 8 |  |
| 52122110 | Woven fabrics of cotton, containing predominantly, but < 85 % cotton by weight, mixed principally or solely with flax, weighing > 200 g/m², unbleached | 8 | 8 |  |
| 52122190 | Woven fabrics of cotton, containing predominantly, but < 85 % cotton by weight, other than those mixed principally or solely with man-made fibres or principally or solely with flax, weighing > 200 g/m², unbleached | 8 | 8 |  |
| 52122210 | Woven fabrics of cotton, containing predominantly, but < 85 % cotton by weight, mixed principally or solely with flax, weighing > 200 g/m², bleached | 8 | 8 |  |
| 52122290 | Woven fabrics of cotton, containing predominantly, but < 85 % cotton by weight, other than those mixed principally or solely with man-made fibres or principally or solely with flax, weighing > 200 g/m², bleached | 8 | 8 |  |
| 52122310 | Woven fabrics of cotton, containing predominantly, but < 85 % cotton by weight, other than those mixed principally or solely with flax, weighing > 200 g/m², dyed | 8 | 8 |  |
| 52122390 | Woven fabrics of cotton, containing predominantly, but < 85 % cotton by weight, other than those mixed principally or solely with man-made fibres or principally or solely with flax, weighing > 200 g/m², dyed | 8 | 8 |  |
| 52122410 | Woven fabrics of cotton, containing predominantly, but < 85 % cotton by weight, mixed principally or solely with flax, weighing > 200 g/m², made of yarn of different colours | 8 | 8 |  |
| 52122490 | Woven fabrics of cotton, containing predominantly, but < 85 % cotton by weight, other than those mixed principally or solely with man-made fibres or principally or solely with flax, weighing > 200 g/m², made of yarn of different colours | 8 | 8 |  |
| 52122510 | Woven fabrics of cotton, containing predominantly, but < 85 % cotton by weight, mixed principally or solely with flax, weighing > 200 g/m², printed | 8 | 8 |  |
| 52122590 | Woven fabrics of cotton, containing predominantly, but < 85 % cotton by weight, other than those mixed principally or solely with man-made fibres or principally or solely with flax, weighing > 200 g/m², printed | 8 | 8 |  |
| 53011000 | Flax, raw or retted | Free | 0 |  |
| 53012100 | Flax, broken or scutched | Free | 0 |  |
| 53012900 | Flax, hackled or otherwise processed, but not spun (excl. broken, scutched and retted flax) | Free | 0 |  |
| 53013000 | Flax tow and waste, incl. yarn waste and garnetted stock | Free | 0 |  |
| 53021000 | True hemp "Cannabis sativa L.", raw or retted | Free | 0 |  |
| 53029000 | True hemp "Cannabis sativa L.", processed but not spun; tow and waste of hemp, incl. yarn waste and garnetted stock (excl. retted hemp) | Free | 0 |  |
| 53031000 | Jute and other textile bast fibres, raw or retted (excl. flax, true hemp and ramie) | Free | 0 |  |
| 53039000 | Jute and other textile bast fibres, processed but not spun; tow and waste of such fibres, incl. yarn waste and garnetted stock (excl. retted fibres of this kind, flax, true hemp and ramie) | Free | 0 |  |
| 53050000 | Coconut, abaca "Manila hemp or Musa textilis Nee", ramie, agave and other vegetable textile fibres, n.e.s., raw or processed, but not spun; tow, noils and waste of such fibres, incl. yarn waste and garnetted stock | Free | 0 |  |
| 53061010 | Single flax yarn, with a linear density of ≥ 833,3 decitex "≤ metric number 12" (excl. put up for retail sale) | 4 | 4 |  |
| 53061030 | Single flax yarn, with a linear density of 277,8 decitex to < 833,3 decitex "> MN 12 to MN 36" (excl. put up for retail sale) | 4 | 4 |  |
| 53061050 | Single flax yarn, with a linear density of < 277,8 decitex "> MN 36" (excl. that put up for retail sale) | 3,8 | 4 |  |
| 53061090 | Single flax yarn, put up for retail sale | 5 | 4 |  |
| 53062010 | Multiple "folded" or cabled flax yarn (excl. for retail sale) | 4 | 4 |  |
| 53062090 | Multiple "folded" or cabled flax yarn, put up for retail sale | 5 | 4 |  |
| 53071000 | Single yarn of jute or of other textile bast fibres of heading 5303 | Free | 0 |  |
| 53072000 | Multiple "folded" or cabled yarn of jute or of other textile bast fibres of heading 5303 | Free | 0 |  |
| 53081000 | Coconut "coir" yarn | Free | 0 |  |
| 53082010 | Hemp yarn (excl. that put up for retail sale) | 3 | 4 |  |
| 53082090 | Hemp yarn put up for retail sale | 4,9 | 4 |  |
| 53089012 | Ramie yarn, with a linear density of ≥ 277,8 decitex "≤ MN 36" | 4 | 4 |  |
| 53089019 | Ramie yarn, with a linear density of < 277,8 decitex "> MN 36" | 3,8 | 4 |  |
| 53089050 | Paper yarn | 4 | 4 |  |
| 53089090 | Yarn of vegetable textile fibres (excl. flax yarn, yarn of jute or of other textile bast fibres of heading 5303, coconut "coir" yarn, hemp yarn, paper yarn, ramie yarn and cotton yarn) | 3,8 | 4 |  |
| 53091110 | Woven fabrics of flax, containing ≥ 85 % flax by weight, unbleached | 8 | 8 |  |
| 53091190 | Woven fabrics of flax, containing ≥ 85 % flax by weight, bleached | 8 | 8 |  |
| 53091900 | Woven fabrics of flax, containing ≥ 85 % flax by weight, dyed, made of yarn of different colours, or printed | 8 | 8 |  |
| 53092100 | Woven fabrics of flax, containing predominantly, but < 85 % flax by weight, unbleached or bleached | 8 | 8 |  |
| 53092900 | Woven fabrics of flax, containing predominantly, but < 85 % flax by weight, dyed, made of yarn of different colours, or printed | 8 | 8 |  |
| 53101010 | Woven fabrics of jute or of other textile bast fibres of heading 5303, unbleached, of a width of ≤ 150 cm | 4 | 8 |  |
| 53101090 | Woven fabrics of jute or of other textile bast fibres of heading 5303, unbleached, of a width of > 150 cm | 4 | 8 |  |
| 53109000 | Woven fabrics of jute or of other textile bast fibres of heading 5303, bleached, dyed, made of yarn of different colours, or printed | 4 | 8 |  |
| 53110010 | Woven fabrics of ramie | 8 | 8 |  |
| 53110090 | Woven fabrics of other vegetable textile fibres; woven fabrics of paper yarn (excl. those of flax, jute, other textile bast fibres of heading 5303, ramie and cotton yarn) | 5,8 | 8 |  |
| 54011012 | Sewing thread 'core yarn' of polyester filament surrounded by cotton fibres (excl. that put up for retail sale) | 4 | 4 |  |
| 54011014 | Core yarn of synthetic filaments (excl. that put up for retail sale and polyester filament surrounded by cotton fibres) | 4 | 4 |  |
| 54011016 | Textured sewing yarn of synthetic filaments (excl. core yarn and yarn put up for retail sale) | 4 | 4 |  |
| 54011018 | Sewing thread of synthetic filaments (excl. core yarn, textured yarn and yarn put up for retail sale) | 4 | 4 |  |
| 54011090 | Sewing thread of synthetic filaments, put up for retail sale | 5 | 4 |  |
| 54012010 | Sewing thread of artificial filaments (excl. that put up for retail sale) | 4 | 4 |  |
| 54012090 | Sewing thread of artificial filaments, put up for retail sale | 5 | 4 |  |
| 54021100 | High-tenacity filament yarn of aramids (excl. sewing thread and yarn put up for retail sale) | 4 | 0 |  |
| 54021900 | High-tenacity filament yarn of nylon or other polyamides (excl. sewing thread, yarn put up for retail sale and high-tenacity filament yarn of aramids) | 4 | 8 |  |
| 54022000 | High-tenacity filament yarn of polyesters (excl. that put up for retail sale) | 4 | 8 |  |
| 54023100 | Textured filament yarn of nylon or other polyamides, with a linear density of ≤ 50 tex per single yarn (excl. sewing thread and yarn put up for retail sale) | 4 | 8 |  |
| 54023200 | Textured filament yarn of nylon or other polyamides, with a linear density of > 50 tex per single yarn (excl. sewing thread and yarn put up for retail sale) | 4 | 8 |  |
| 54023300 | Textured filament yarn of polyester (excl. that put up for retail sale) | 4 | 8 |  |
| 54023400 | Textured synthetic filament yarn of polypropylene (excl. sewing thread and yarn put up for retail sale) | 4 | 4 |  |
| 54023900 | Textured synthetic filament yarn (excl. sewing thread, yarn put up for retail sale and textured filament yarn of polypropylene, polyester, nylon or other polyamides) | 4 | 8 |  |
| 54024400 | Synthetic filament elastomeric yarn, single, untwisted or with a twist of ≤ 50 turns per metre (excl. sewing thread, yarn put up for retail sale, textured yarn and filament yarn of polyester, nylon or other polyamides) | 4 | 8 |  |
| 54024500 | Filament yarn of nylon or other polyamides, incl. monofilament of < 67 decitex, single, untwisted or with a twist of ≤ 50 turns per metre (excl. sewing thread, yarn put up for retail sale, elastomeric yarn, high-tenacity yarn and textured yarn) | 4 | 8 |  |
| 54024600 | Filament yarn of polyester, incl. monofilament of < 67 decitex, single, untwisted or with a twist of ≤ 50 turns per metre, partially oriented (excl. elastomeric yarn, sewing thread, yarn put up for retail sale and textured yarn) | 4 | 8 |  |
| 54024700 | Filament yarn of polyester, incl. monofilament of < 67 decitex, single, untwisted or with a twist of ≤ 50 turns per metre (excl. elastomeric yarn, sewing thread, yarn put up for retail sale, textured yarn and yarn of partially oriented polyester filament) | 4 | 10 |  |
| 54024800 | Filament yarn of polypropylene, incl. monofilament of < 67 decitex, single, untwisted or with a twist of ≤ 50 turns per metre (excl. elastomeric yarn, sewing thread, yarn put up for retail sale and textured yarn) | 4 | 4 |  |
| 54024900 | Synthetic filament yarn, incl. synthetic monofilament of < 67 decitex, single, untwisted or with a twist of ≤ 50 turns per metre (excl. sewing thread, yarn put up for retail sale, textured yarn, elastomeric yarn and filament yarn of polyester, nylon or other polyamides) | 4 | 8 |  |
| 54025100 | Filament yarn of nylon or other polyamides, incl. monofilament of < 67 decitex, single, with a twist of > 50 turns per metre (excl. sewing thread, yarn put up for retail sale, high-tenacity yarn or textured yarn) | 4 | 8 |  |
| 54025200 | Filament yarn of polyester, incl. monofilament of < 67 decitex, single, with a twist of > 50 turns per metre (excl. sewing thread, yarn put up for retail sale and textured yarn) | 4 | 8 |  |
| 54025910 | Filament yarn of polypropylene, incl. monofilament of < 67 decitex, single, with a twist of > 50 turns per metre (excl. sewing thread, yarn put up for retail sale and textured yarn) | 4 | 8 |  |
| 54025990 | Synthetic filament yarn, incl. synthetic monofilament of < 67 decitex, single, with a twist of > 50 turns per metre (excl. sewing thread, yarn put up for retail sale, textured yarn and filament yarn of polypropylene, polyester, nylon or other polyamides) | 4 | 8 |  |
| 54026100 | Multiple "folded" or cabled filament yarn of nylon or other polyamides, incl. monofilament of < 67 decitex (excl. sewing thread, yarn put up for retail sale and high-tenacity yarn or textured yarn) | 4 | 8 |  |
| 54026200 | Multiple "folded" or cabled filament yarn of polyester, incl. monofilament of < 67 decitex (excl. sewing thread, yarn put up for retail sale and textured yarn) | 4 | 8 |  |
| 54026910 | Multiple "folded" or cabled synthetic filament yarn of polypropylene, incl. monofilament of < 67 decitex (excl. sewing thread, yarn put up for retail sale and textured yarn) | 4 | 8 |  |
| 54026990 | Multiple "folded" or cabled synthetic filament yarn, incl. synthetic monofilament of < 67 decitex (excl. sewing thread, yarn put up for retail sale, textured yarn and filament yarn of polypropylene, polyester, nylon or other polyamides) | 4 | 8 |  |
| 54031000 | High-tenacity yarn of viscose rayon filament (excl. sewing thread and yarn put up for retail sale) | 4 | 0 |  |
| 54033100 | Yarn of viscose rayon filament, incl. monofilament of < 67 decitex, single, untwisted or with a twist of ≤ 120 turns per metre (excl. sewing thread, high-tenacity yarn and yarn put up for retail sale) | 4 | 0 |  |
| 54033200 | Yarn of viscose rayon filament, incl. monofilament of < 67 decitex, single, with a twist of > 120 turns per metre (excl. sewing thread, high-tenacity yarn and yarn put up for retail sale) | 4 | 0 |  |
| 54033300 | Filament yarn of cellulose acetate, incl. monofilament of < 67 decitex, single (excl. sewing thread, high-tenacity yarn and yarn put up for retail sale) | 4 | 8 |  |
| 54033900 | Artificial filament yarn, incl. artificial monofilament of < 67 decitex, single (excl. sewing thread, filament yarn of viscose or cellulose acetate and yarn put up for retail sale) | 4 | 8 |  |
| 54034100 | Multiple "folded" or cabled filament yarn of viscose rayon, incl. monofilament of < 67 decitex (excl. sewing thread, high-tenacity yarn and yarn put up for retail sale) | 4 | 0 |  |
| 54034200 | Multiple "folded" or cabled filament yarn of cellulose acetate, incl. monofilament of < 67 decitex (excl. sewing thread, high-tenacity yarn and yarn put up for retail sale) | 4 | 8 |  |
| 54034900 | Multiple "folded" or cabled artificial filament yarn, incl. artificial monofilament of < 67 decitex (excl. sewing thread, filament yarn of viscose or cellulose acetate and yarn put up for retail sale) | 4 | 8 |  |
| 54041100 | Elastomeric monofilament of ≥ 67 decitex and with a cross sectional dimension of ≤ 1 mm | 4 | 8 |  |
| 54041200 | Polypropylene monofilament of ≥ 67 decitex and with a cross sectional dimension of ≤ 1 mm (excl. elastomers) | 4 | 4 |  |
| 54041900 | Synthetic monofilament of ≥ 67 decitex and with a cross sectional dimension of ≤ 1 mm (excl. of elastomers and polypropylene) | 4 | 8 |  |
| 54049010 | Strip and the like, e.g. artificial straw, of polypropylene, with an apparent width of ≤ 5 mm | 4 | 8 |  |
| 54049090 | Synthetic strip and the like, e.g. artificial straw, of synthetic textile material, with an apparent width of ≤ 5 mm (excl. that of polypropylene) | 4 | 8 |  |
| 54050000 | Artificial monofilament of ≥ 67 decitex and with a cross sectional dimension of ≤ 1 mm; strip and the like, e.g. artificial straw, of synthetic textile material, with an apparent width of ≤ 5 mm | 3,8 | 8 |  |
| 54060000 | Man-made filament yarn, put up for retail sale (excl. sewing thread) | 5 | 8 |  |
| 54071000 | Woven fabrics of high-tenacity yarn, nylon, other polyamides or polyesters, incl. monofilament of ≥ 67 decitex and with a cross sectional dimension of ≤ 1 mm | 8 | 8 |  |
| 54072011 | Woven fabrics of strip or the like, of polyethylene or polypropylene, incl. monofilament of ≥ 67 decitex and with a cross sectional dimension of ≤ 1 mm, with a width of < 3 m | 8 | 8 |  |
| 54072019 | Woven fabrics of strip or the like, of polyethylene or polypropylene, incl. monofilament of ≥ 67 decitex and with a cross sectional dimension of ≤ 1 mm, with a width of ≥ 3 m | 8 | 8 |  |
| 54072090 | Woven fabrics of strip or the like, of synthetic filament, incl. monofilament of ≥ 67 decitex and with a cross sectional dimension of ≤ 1 mm (excl. those of polyethylene or polypropylene) | 8 | 8 |  |
| 54073000 | Woven fabrics of synthetic filament yarn, incl. monofilament of ≥ 67 decitex and with a cross sectional dimension of ≤ 1 mm, consisting of layers of parallel textile yarns superimposed on each other at acute or right angles, the layers being bonded at the intersections of the yarns by an adhesive or by thermal bonding | 8 | 8 |  |
| 54074100 | Woven fabrics of yarn containing ≥ 85 % by weight of filaments of nylon or other polyamides, incl. monofilament of ≥ 67 decitex and a maximum diameter of ≤ 1 mm, unbleached or bleached | 8 | 8 |  |
| 54074200 | Woven fabrics of filament yarn containing ≥ 85 % nylon or other polyamides by weight, incl. monofilament of ≥ 67 decitex and a maximum diameter of ≤ 1 mm, dyed | 8 | 8 |  |
| 54074300 | Woven fabrics of yarn containing ≥ 85 % by weight of filaments of nylon or other polyamides by weight, incl. monofilament of ≥ 67 decitex and a maximum diameter of ≤ 1 mm, made of yarn of different colours | 8 | 8 |  |
| 54074400 | Woven fabrics of yarn containing ≥ 85 % by weight of filaments of nylon or other polyamides by weight, incl. monofilament of ≥ 67 decitex and a maximum diameter of ≤ 1 mm, printed | 8 | 8 |  |
| 54075100 | Woven fabrics of yarn containing ≥ 85 % by weight of textured polyester filaments, incl. monofilament of ≥ 67 decitex and a maximum diameter of ≤ 1 mm, unbleached or bleached | 8 | 8 |  |
| 54075200 | Woven fabrics of yarn containing ≥ 85 % by weight of textured polyester filaments, incl. monofilament of ≥ 67 decitex and a maximum diameter of ≤ 1 mm, dyed | 8 | 8 |  |
| 54075300 | Woven fabrics of yarn containing ≥ 85 % by weight of textured polyester filaments, incl. monofilament of ≥ 67 decitex and a maximum diameter of ≤ 1 mm, made of yarn of different colours | 8 | 8 |  |
| 54075400 | Woven fabrics of yarn containing ≥ 85 % by weight of textured polyester filaments, incl. monofilament of ≥ 67 decitex and a maximum diameter of ≤ 1 mm, printed | 8 | 8 |  |
| 54076110 | Woven fabrics of yarn containing ≥ 85 % by weight of non-textured polyester filaments, incl. monofilament of ≥ 67 decitex and a maximum diameter of ≤ 1 mm, unbleached or bleached | 8 | 8 |  |
| 54076130 | Woven fabrics of yarn containing ≥ 85 % by weight of non-textured polyester filaments, incl. monofilament of ≥ 67 decitex and a maximum diameter of ≤ 1 mm, dyed | 8 | 8 |  |
| 54076150 | Woven fabrics of yarn containing ≥ 85 % by weight of non-textured polyester filaments, incl. monofilament of ≥ 67 decitex and a maximum diameter of ≤ 1 mm, made of yarn of different colours | 8 | 8 |  |
| 54076190 | Woven fabrics of yarn containing ≥ 85 % by weight of non-textured polyester filaments, incl. monofilament of ≥ 67 decitex and a maximum diameter of ≤ 1 mm, printed | 8 | 8 |  |
| 54076910 | Woven fabrics of yarn containing ≥ 85 % by weight of mixtures of textured and non-textured polyester filaments, incl. monofilament of ≥ 67 decitex and a maximum diameter of ≤ 1 mm, untreated or not further treated than bleached | 8 | 8 |  |
| 54076990 | Woven fabrics of yarn containing ≥ 85 % by weight of mixtures of textured and non-textured polyester filaments, incl. monofilament of ≥ 67 decitex and a maximum diameter of ≤ 1 mm, dyed, made of yarn of different colours or printed | 8 | 8 |  |
| 54077100 | Woven fabrics of yarn containing ≥ 85 % synthetic filament by weight, incl. monofilament of ≥ 67 decitex and a maximum diameter of ≤ 1 mm, untreated or not further treated than bleached (excl. those of polyester, nylon or other polyamide filaments or monofilaments, and of mixtures of textured and non-textured polyester filaments) | 8 | 8 |  |
| 54077200 | Woven fabrics of yarn containing ≥ 85 % synthetic filament by weight, incl. monofilament of ≥ 67 decitex and a maximum diameter of ≤ 1 mm, dyed (excl. those of polyester, nylon or other polyamide filaments or monofilaments, and of mixtures of textured and non-textured polyester filaments) | 8 | 8 |  |
| 54077300 | Woven fabrics of yarn containing ≥ 85 % synthetic filament by weight, incl. monofilament of ≥ 67 decitex and a maximum diameter of ≤ 1 mm, made of yarn of different colours (excl. those of polyester, nylon or other polyamide filaments or monofilaments, and of mixtures of textured and non-textured polyester filaments) | 8 | 8 |  |
| 54077400 | Woven fabrics of yarn containing ≥ 85 % synthetic filament by weight, incl. monofilament of ≥ 67 decitex and a maximum diameter of ≤ 1 mm, printed (excl. those of polyester, nylon or other polyamide filaments or monofilaments, and of mixtures of textured and non-textured polyester filaments) | 8 | 8 |  |
| 54078100 | Woven fabrics of yarn containing predominantly, but < 85 % synthetic filament by weight, incl. monofilament of ≥ 67 decitex and a maximum diameter of ≤ 1 mm, mixed principally or solely with cotton, unbleached or bleached | 8 | 8 |  |
| 54078200 | Woven fabrics of yarn containing predominantly, but < 85 % synthetic filament by weight, incl. monofilament of ≥ 67 decitex and a maximum diameter of ≤ 1 mm, mixed principally or solely with cotton, dyed | 8 | 8 |  |
| 54078300 | Woven fabrics of yarn containing predominantly, but < 85 % synthetic filament by weight, incl. monofilament of ≥ 67 decitex and a maximum diameter of ≤ 1 mm, mixed principally or solely with cotton, made of yarn of different colours | 8 | 8 |  |
| 54078400 | Woven fabrics of yarn containing predominantly, but < 85 % synthetic filament by weight, incl. monofilament of ≥ 67 decitex and a maximum diameter of ≤ 1 mm, mixed principally or solely with cotton, printed | 8 | 8 |  |
| 54079100 | Woven fabrics of yarn containing predominantly, but < 85 % synthetic filament by weight, incl. monofilament of ≥ 67 decitex and a maximum diameter of ≤ 1 mm, unbleached or bleached, other than those mixed principally or solely with cotton | 8 | 8 |  |
| 54079200 | Woven fabrics of yarn containing predominantly, but < 85 % synthetic filament by weight, incl. monofilament of ≥ 67 decitex and a maximum diameter of ≤ 1 mm, dyed, other than those mixed principally or solely with cotton | 8 | 8 |  |
| 54079300 | Woven fabrics of yarn containing predominantly, but < 85 % synthetic filament by weight, incl. monofilament of ≥ 67 decitex and a maximum diameter of ≤ 1 mm, made of yarn of different colours, other than those mixed principally or solely with cotton | 8 | 8 |  |
| 54079400 | Woven fabrics of yarn containing predominantly, but < 85 % synthetic filament by weight, incl. monofilament of ≥ 67 decitex and a maximum diameter of ≤ 1 mm, printed, other than those mixed principally or solely with cotton | 8 | 8 |  |
| 54081000 | Woven fabrics of high-tenacity viscose yarn, incl. monofilament of ≥ 67 decitex and a maximum diameter of ≤ 1 mm | 8 | 8 |  |
| 54082100 | Woven fabrics of yarn containing ≥ 85 % artificial filament by weight, incl. monofilament of ≥ 67 decitex and a maximum diameter of ≤ 1 mm, unbleached or bleached (excl. those of high-tenacity viscose yarn) | 8 | 8 |  |
| 54082210 | Woven fabrics of yarn containing ≥ 85 % artificial filament by weight, incl. monofilament of ≥ 67 decitex and a maximum diameter of ≤ 1 mm, dyed, with a width of > 135 cm to 155 cm, in plain, twill, cross twill or satin weave (excl. those of high-tenacity viscose yarn) | 8 | 8 |  |
| 54082290 | Woven fabrics of yarn containing ≥ 85 % artificial filament by weight, incl. monofilament of ≥ 67 decitex and a maximum diameter of ≤ 1 mm, dyed (excl. those with a width of > 135 cm to 155 cm, in plain, twill, cross twill or satin weave, and fabrics of high-tenacity viscose yarn) | 8 | 8 |  |
| 54082300 | Woven fabrics of yarn containing ≥ 85 % artificial filament by weight, incl. monofilament of ≥ 67 decitex and a maximum diameter of ≤ 1 mm, made of yarn of different colours (excl. those of high-tenacity viscose yarn) | 8 | 8 |  |
| 54082400 | Woven fabrics of yarn containing ≥ 85 % artificial filament by weight, incl. monofilament of ≥ 67 decitex and a maximum diameter of ≤ 1 mm, printed (excl. those of high-tenacity viscose yarn) | 8 | 8 |  |
| 54083100 | Woven fabrics of yarn containing predominantly, but < 85 % artificial filament by weight, incl. monofilament of ≥ 67 decitex and a maximum diameter of ≤ 1 mm, unbleached or bleached (excl. those of high-tenacity viscose yarn) | 8 | 8 |  |
| 54083200 | Woven fabrics of yarn containing predominantly, but < 85 % artificial filament by weight, incl. monofilament of ≥ 67 decitex and a maximum diameter of ≤ 1 mm, dyed (excl. those of high-tenacity viscose yarn) | 8 | 8 |  |
| 54083300 | Woven fabrics of yarn containing predominantly, but < 85 % artificial filament by weight, incl. monofilament of ≥ 67 decitex and a maximum diameter of ≤ 1 mm, made of yarn of different colours (excl. those of high-tenacity viscose yarn) | 8 | 8 |  |
| 54083400 | Woven fabrics of yarn containing predominantly, but < 85 % artificial filament by weight, incl. monofilament of ≥ 67 decitex and a maximum diameter of ≤ 1 mm, printed (excl. those of high-tenacity viscose yarn) | 8 | 8 |  |
| 55011000 | Filament tow as specified in Note 1 to Chapter 55, of nylon or other polyamides | 4 | 8 |  |
| 55012000 | Filament tow as specified in Note 1 to Chapter 55, of polyesters | 4 | 8 |  |
| 55013000 | Filament tow as specified in Note 1 to Chapter 55, acrylic or modacrylic | 4 | 0 |  |
| 55014000 | Synthetic filament tow as specified in Note 1 to Chapter 55, of polypropylene | 4 | 4 |  |
| 55019000 | Synthetic filament tow as specified in Note 1 to Chapter 55 (excl. that of acrylic, modacrylic, polyesters, polypropylene, nylon or other polyamide filament) | 4 | 8 |  |
| 55020010 | Artificial filament tow as specified in Note 1 to Chapter 55, of viscose rayon | 4 | 8 |  |
| 55020040 | Artificial filament tow as specified in Note 1 to Chapter 55, of acetate | 4 | 10 |  |
| 55020080 | Artificial filament tow, as specified in Note 1 to Chapter 55 (excl. of viscose rayon or acetate) | 4 | 10 |  |
| 55031100 | Staple fibres of aramids, not carded, combed or otherwise processed for spinning | 4 | 0 |  |
| 55031900 | Staple fibres of nylon or other polyamides, not carded, combed or otherwise processed for spinning (excl. those of aramids) | 4 | 4 |  |
| 55032000 | Staple fibres of polyesters, not carded, combed or otherwise processed for spinning | 4 | 4 |  |
| 55033000 | Acrylic or modacrylic staple fibres, not carded, combed or otherwise processed for spinning | 4 | 0 |  |
| 55034000 | Staple fibres of polypropylene, not carded, combed or otherwise processed for spinning | 4 | 4 |  |
| 55039000 | Synthetic staple fibres, not carded, combed or otherwise processed for spinning (excl. those of polypropylene, acrylic, modacrylic, polyesters, nylon or other polyamides) | 4 | 4 |  |
| 55041000 | Staple fibres of viscose rayon, not carded, combed or otherwise processed for spinning | 4 | 0 |  |
| 55049000 | Artificial staple fibres, not carded, combed or otherwise processed for spinning (excl. those of viscose rayon) | 4 | 0 |  |
| 55051010 | Waste of staple fibres of nylon or other polyamides, incl. noils, yarn waste and garnetted stock | 4 | 4 |  |
| 55051030 | Waste of staple fibres of polyesters, incl. noils, yarn waste and garnetted stock | 4 | 4 |  |
| 55051050 | Waste of acrylic or modacrylic staple fibres, incl. noils, yarn waste and garnetted stock | 4 | 4 |  |
| 55051070 | Waste of polypropylene staple fibres, incl. noils, yarn waste and garnetted stock | 4 | 4 |  |
| 55051090 | Waste of synthetic staple fibres, incl. noils, yarn waste and garnetted stock (excl. that of polypropylene, acrylic, modacrlyic, polyester, nylon and other polyamide staple fibres) | 4 | 4 |  |
| 55052000 | Waste of artificial staple fibres, incl. noils, yarn waste and garnetted stock | 4 | 4 |  |
| 55061000 | Staple fibres of nylon or other polyamides, carded, combed or otherwise processed for spinning | 4 | 4 |  |
| 55062000 | Staple fibres of polyesters, carded, combed or otherwise processed for spinning | 4 | 4 |  |
| 55063000 | Acrylic or modacrylic staple fibres, carded, combed or otherwise processed for spinning | 4 | 0 |  |
| 55069000 | Synthetic staple fibres carded, combed or otherwise processed for spinning (excl. acrylic, modacrylic, polyester, nylon or other polyamides) | 4 | 4 |  |
| 55070000 | Artificial staple fibres, carded, combed or otherwise processed for spinning | 4 | 4 |  |
| 55081010 | Sewing thread of synthetic staple fibres (excl. that put up for retail sale) | 4 | 4 |  |
| 55081090 | Sewing thread of synthetic staple fibres, put up for retail sale | 5 | 4 |  |
| 55082010 | Sewing thread of artificial staple fibres (excl. that put up for retail sale) | 4 | 4 |  |
| 55082090 | Sewing thread of artificial staple fibres, put up for retail sale | 5 | 4 |  |
| 55091100 | Single yarn containing ≥ 85 % nylon or other polyamide staple fibres by weight (excl. sewing thread and yarn put up for retail sale) | 4 | 8 |  |
| 55091200 | Multiple "folded" or cabled yarn containing ≥ 85 % nylon or other polyamide staple fibres by weight (excl. sewing thread and yarn put up for retail sale) | 4 | 8 |  |
| 55092100 | Single yarn containing ≥ 85 % polyester staple fibres by weight (excl. sewing thread and yarn put up for retail sale) | 4 | 8 |  |
| 55092200 | Multiple "folded" or cabled yarn containing ≥ 85 % polyester staple fibres by weight (excl. sewing thread and yarn put up for retail sale) | 4 | 8 |  |
| 55093100 | Single yarn containing ≥ 85 % acrylic or modacrylic staple fibres by weight (excl. sewing thread and yarn put up for retail sale) | 4 | 8 |  |
| 55093200 | Multiple "folded" or cabled yarn containing ≥ 85 % acrylic or modacrylic staple fibres by weight (excl. sewing thread and yarn put up for retail sale) | 4 | 8 |  |
| 55094100 | Single yarn containing ≥ 85 % synthetic staple fibres by weight (excl. sewing thread, yarn put up for retail sale and yarn of acrylic, modacrylic, polyester, nylon or other polyamide staple fibres) | 4 | 8 |  |
| 55094200 | Multiple "folded" or cabled yarn containing ≥ 85 % synthetic staple fibres by weight (excl. sewing thread, yarn put up for retail sale and yarn of acrylic, modacrylic, polyester, nylon or other polyamide staple fibres) | 4 | 8 |  |
| 55095100 | Yarn containing predominantly, but < 85 % polyester staple fibres by weight, mixed principally or solely with artificial staple fibres (excl. sewing thread and yarn put up for retail sale) | 4 | 8 |  |
| 55095200 | Yarn containing > 50 % to < 85 % polyester staple fibres by weight, mixed principally or solely with wool or fine animal hair (excl. sewing thread and yarn put up for retail sale) | 4 | 8 |  |
| 55095300 | Yarn containing predominantly, but < 85 % polyester staple fibres by weight, mixed principally or solely with cotton (excl. sewing thread and yarn put up for retail sale) | 4 | 8 |  |
| 55095900 | Yarn containing predominantly, but < 85 % polyester staple fibres by weight, other than that mixed principally or solely with cotton, wool, fine animal hair or artificial staple fibres (excl. sewing thread and yarn put up for retail sale) | 4 | 8 |  |
| 55096100 | Yarn containing predominantly, but < 85 % acrylic or modacrylic staple fibres by weight, mixed principally or solely with wool or fine animal hair (excl. sewing thread and yarn put up for retail sale) | 4 | 8 |  |
| 55096200 | Yarn containing predominantly, but < 85 % acrylic or modacrylic staple fibres by weight, mixed principally or solely with cotton (excl. sewing thread and yarn put up for retail sale) | 4 | 8 |  |
| 55096900 | Yarn containing predominantly, but < 85 % acrylic or modacrylic staple fibres by weight, other than that mixed principally or solely with cotton, wool or fine animal hair (excl. sewing thread and yarn put up for retail sale) | 4 | 8 |  |
| 55099100 | Yarn containing predominantly, but < 85 % synthetic staple fibres by weight, mixed principally or solely with wool or fine animal hair (excl. sewing thread, yarn put up for retail sale and yarn of polyester, acrylic or modacrylic staple fibres) | 4 | 8 |  |
| 55099200 | Yarn containing predominantly, but < 85 % synthetic staple fibres by weight, mixed principally or solely with cotton (excl. sewing thread, yarn put up for retail sale and yarn of polyester, acrylic or modacrylic staple fibres) | 4 | 8 |  |
| 55099900 | Yarn containing predominantly, but < 85 % synthetic staple fibres by weight, other than that mixed principally or solely with cotton, wool or fine animal hair (excl. sewing thread, yarn put up for retail sale and yarn of polyester, acrylic or modacrylic staple fibres) | 4 | 8 |  |
| 55101100 | Single yarn, containing ≥ 85 % artificial staple fibres by weight (excl. sewing thread and yarn put up for retail sale) | 4 | 8 |  |
| 55101200 | Multiple "folded" or cabled yarn containing ≥ 85 % artificial staple fibres by weight (excl. sewing thread and yarn put up for retail sale) | 4 | 8 |  |
| 55102000 | Yarn containing predominantly, but < 85 % artificial staple fibres by weight, mixed principally or solely with wool or fine animal hair (excl. sewing thread and yarn put up for retail sale) | 4 | 8 |  |
| 55103000 | Yarn containing predominantly, but < 85 % artificial staple fibres by weight, mixed principally or solely with cotton (excl. sewing thread and yarn put up for retail sale) | 4 | 8 |  |
| 55109000 | Yarn containing predominantly, but < 85 % artificial staple fibres by weight, other than that mixed principally or solely with cotton, wool or fine animal hair (excl. sewing thread and yarn put up for retail sale) | 4 | 8 |  |
| 55111000 | Yarn containing ≥ 85 % synthetic staple fibres by weight, put up for retail sale (excl. sewing thread) | 5 | 8 |  |
| 55112000 | Yarn containing predominantly, but < 85 % synthetic staple fibres by weight, put up for retail sale (excl. sewing thread) | 5 | 8 |  |
| 55113000 | Yarn of artificial staple fibres, put up for retail sale (excl. sewing thread) | 5 | 8 |  |
| 55121100 | Woven fabrics containing ≥ 85 % polyester staple fibres by weight, unbleached or bleached | 8 | 8 |  |
| 55121910 | Woven fabrics containing ≥ 85 % polyester staple fibres by weight, printed | 8 | 8 |  |
| 55121990 | Woven fabrics containing ≥ 85 % polyester staple fibres by weight, dyed or made of yarn of different colours | 8 | 8 |  |
| 55122100 | Woven fabrics containing ≥ 85 % acrylic or modacrylic staple fibres by weight, unbleached or bleached | 8 | 8 |  |
| 55122910 | Woven fabrics containing ≥ 85 % acrylic or modacrylic staple fibres by weight, printed | 8 | 8 |  |
| 55122990 | Woven fabrics containing ≥ 85 % acrylic or modacrylic staple fibres by weight, dyed or made of yarn of different colours | 8 | 8 |  |
| 55129100 | Woven fabrics containing ≥ 85 % synthetic staple fibres by weight, unbleached or bleached (excl. those of acrylic, modacrylic or polyester staple fibres) | 8 | 8 |  |
| 55129910 | Woven fabrics containing ≥ 85 % synthetic staple fibres by weight, printed (excl. those of acrylic, modacrylic or polyester staple fibres) | 8 | 8 |  |
| 55129990 | Woven fabrics containing ≥ 85 % synthetic staple fibres by weight, dyed or made of yarn of different colours (excl. those of acrylic, modacrylic or polyester staple fibres) | 8 | 8 |  |
| 55131120 | Plain woven fabrics containing predominantly, but < 85 % polyester staple fibres by weight, mixed principally or solely with cotton and weighing ≤ 170 g/m², unbleached or bleached, with a width of ≤ 165 cm | 8 | 8 |  |
| 55131190 | Plain woven fabrics containing predominantly, but < 85 % polyester staple fibres by weight, mixed principally or solely with cotton and weighing ≤ 170 g/m², unbleached or bleached, with a width of > 165 cm | 8 | 8 |  |
| 55131200 | Woven fabrics containing predominantly, but < 85 % polyester staple fibres by weight, mixed principally or solely with cotton and weighing ≤ 170 g/m², in three‑thread or four‑thread twill, incl. cross twill, unbleached or bleached | 8 | 8 |  |
| 55131300 | Woven fabrics containing predominantly, but < 85 % polyester staple fibres by weight, mixed principally or solely with cotton and weighing ≤ 170 g/m², unbleached or bleached (excl. those in three‑thread or four‑thread twill, incl. cross twill, and plain woven fabrics) | 8 | 8 |  |
| 55131900 | Woven fabrics containing predominantly, but < 85 % synthetic staple fibres by weight, mixed principally or solely with cotton and weighing ≤ 170 g/m², unbleached or bleached (excl. those of polyester staple fibres) | 8 | 8 |  |
| 55132100 | Plain woven fabrics containing predominantly, but < 85 % polyester staple fibres by weight, mixed principally or solely with cotton and weighing ≤ 170 g/m², dyed | 8 | 8 |  |
| 55132310 | Woven fabrics containing predominantly, but < 85 % polyester staple fibres by weight, mixed principally or solely with cotton and weighing ≤ 170 g/m², in three‑thread or four‑thread twill, incl. cross twill, dyed | 8 | 8 |  |
| 55132390 | Woven fabrics containing predominantly, but < 85 % polyester staple fibres by weight, mixed principally or solely with cotton and weighing ≤ 170 g/m², dyed (excl. those in three‑thread or four‑thread twill, incl. cross twill, and plain woven fabrics) | 8 | 8 |  |
| 55132900 | Woven fabrics containing predominantly, but < 85 % synthetic staple fibres by weight, mixed principally or solely with cotton and weighing ≤ 170 g/m², dyed (excl. those of polyester staple fibres) | 8 | 8 |  |
| 55133100 | Plain woven fabrics containing predominantly, but < 85 % polyester staple fibres by weight, mixed principally or solely with cotton and weighing ≤ 170 g/m², made of yarn of different colours | 8 | 8 |  |
| 55133900 | Woven fabrics containing predominantly, but < 85 % synthetic staple fibres by weight, mixed principally or solely with cotton and weighing ≤ 170 g/m², made of yarn of different colours (excl. plain woven fabrics of polyester staple fibres) | 8 | 8 |  |
| 55134100 | Plain woven fabrics containing predominantly, but < 85 % polyester staple fibres by weight, mixed principally or solely with cotton and weighing ≤ 170 g/m², printed | 8 | 8 |  |
| 55134900 | Woven fabrics containing predominantly, but < 85 % synthetic staple fibres by weight, mixed principally or solely with cotton and weighing ≤ 170 g/m², printed (excl. plain woven fabrics of polyester staple fibres) | 8 | 8 |  |
| 55141100 | Plain woven fabrics containing predominantly, but < 85 % polyester staple fibres by weight, mixed principally or solely with cotton and weighing > 170 g/m², unbleached or bleached | 8 | 8 |  |
| 55141200 | Woven fabrics containing predominantly, but < 85 % polyester staple fibres by weight, mixed principally or solely with cotton and weighing > 170 g/m², in three‑thread or four‑thread twill, incl. cross twill, unbleached or bleached | 8 | 8 |  |
| 55141910 | Woven fabrics containing predominantly, but < 85 % polyester staple fibres by weight, mixed principally or solely with cotton and weighing > 170 g/m², unbleached or bleached (excl. those in three‑thread or four‑thread twill, incl. cross twill, and plain woven fabrics) | 8 | 8 |  |
| 55141990 | Woven fabrics containing predominantly, but < 85 % synthetic staple fibres by weight, mixed principally or solely with cotton and weighing > 170 g/m², unbleached or bleached (excl. those of polyester staple fibres) | 8 | 8 |  |
| 55142100 | Plain woven fabrics containing predominantly, but < 85 % polyester staple fibres by weight, mixed principally or solely with cotton and weighing > 170 g/m², dyed | 8 | 8 |  |
| 55142200 | Woven fabrics containing predominantly, but < 85 % polyester staple fibres by weight, mixed principally or solely with cotton and weighing > 170 g/m², in three‑thread or four‑thread twill, incl. cross twill, dyed | 8 | 8 |  |
| 55142300 | Woven fabrics containing predominantly, but < 85 % polyester staple fibres by weight, mixed principally or solely with cotton and weighing > 170 g/m², dyed (excl. those in three‑thread or four‑thread twill, incl. cross twill, and plain woven fabrics) | 8 | 8 |  |
| 55142900 | Woven fabrics containing predominantly, but < 85 % synthetic staple fibres by weight, mixed principally or solely with cotton and weighing > 170 g/m², dyed (excl. those of polyester staple fibres) | 8 | 8 |  |
| 55143010 | Plain woven fabrics containing predominantly, but < 85 % polyester staple fibres by weight, mixed principally or solely with cotton and weighing > 170 g/m², made of yarn of different colours | 8 | 8 |  |
| 55143030 | Woven fabrics containing predominantly, but < 85 % polyester staple fibres by weight, mixed principally or solely with cotton and weighing > 170 g/m², in three‑thread or four‑thread twill, incl. cross twill, made of yarn of different colours | 8 | 8 |  |
| 55143050 | Woven fabrics containing predominantly, but < 85 % polyester staple fibres by weight, mixed principally or solely with cotton and weighing > 170 g/m², made of yarn of different colours (excl. those in three‑thread or four‑thread twill, incl. cross twill, and plain woven fabrics) | 8 | 8 |  |
| 55143090 | Woven fabrics containing predominantly, but < 85 % synthetic staple fibres by weight, mixed principally or solely with cotton and weighing > 170 g/m², made of yarn of different colours (excl. those of polyester staple fibres) | 8 | 8 |  |
| 55144100 | Plain woven fabrics containing predominantly, but < 85 % polyester staple fibres by weight, mixed principally or solely with cotton and weighing > 170 g/m², printed | 8 | 8 |  |
| 55144200 | Woven fabrics containing predominantly, but < 85 % polyester staple fibres by weight, mixed principally or solely with cotton and weighing > 170 g/m², in three‑thread or four‑thread twill, incl. cross twill, printed | 8 | 8 |  |
| 55144300 | Woven fabrics containing predominantly, but < 85 % polyester staple fibres by weight, mixed principally or solely with cotton and weighing > 170 g/m², printed (excl. those in three‑thread or four‑thread twill, incl. cross twill, and plain woven fabrics) | 8 | 8 |  |
| 55144900 | Woven fabrics containing predominantly, but < 85 % synthetic staple fibres by weight, mixed principally or solely with cotton and weighing > 170 g/m², printed (excl. those of polyester staple fibres) | 8 | 8 |  |
| 55151110 | Woven fabrics containing predominantly, but < 85 % polyester staple fibres by weight, mixed principally or solely with viscose staple fibres, unbleached or bleached | 8 | 8 |  |
| 55151130 | Woven fabrics containing predominantly, but < 85 % polyester staple fibres by weight, mixed principally or solely with viscose staple fibres, printed | 8 | 8 |  |
| 55151190 | Woven fabrics containing predominantly, but < 85 % polyester staple fibres by weight, mixed principally or solely with viscose staple fibres, dyed, or made of yarn of different colours | 8 | 8 |  |
| 55151210 | Woven fabrics containing predominantly, but < 85 % polyester staple fibres by weight, mixed principally or solely with man-made filament, unbleached or bleached | 8 | 8 |  |
| 55151230 | Woven fabrics containing predominantly, but < 85 % polyester staple fibres by weight, mixed principally or solely with man-made filament, printed | 8 | 8 |  |
| 55151290 | Woven fabrics containing predominantly, but < 85 % polyester staple fibres by weight, mixed principally or solely with man-made filament, dyed or made of yarn of different colours | 8 | 8 |  |
| 55151311 | Woven fabrics containing predominantly, but < 85 % polyester staple fibres by weight, mixed principally or solely with carded wool or carded fine animal hair, unbleached or bleached | 8 | 8 |  |
| 55151319 | Woven fabrics containing predominantly, but < 85 % polyester staple fibres by weight, mixed principally or solely with carded wool or carded fine animal hair, dyed, made of yarn of different colours, or printed | 8 | 8 |  |
| 55151391 | Woven fabrics containing predominantly, but < 85 % polyester staple fibres by weight, mixed principally or solely with combed wool or combed fine animal hair, unbleached or bleached | 8 | 8 |  |
| 55151399 | Woven fabrics containing predominantly, but < 85 % polyester staple fibres by weight, mixed principally or solely with combed wool or combed fine animal hair, dyed, made of yarn of different colours, or printed | 8 | 8 |  |
| 55151910 | Woven fabrics containing predominantly, but < 85 % polyester staple fibres by weight, other than those mixed principally or solely with wool or fine animal hair, man-made filament, viscose staple fibres or cotton, unbleached or bleached | 8 | 8 |  |
| 55151930 | Woven fabrics containing predominantly, but < 85 % polyester staple fibres by weight, other than those mixed principally or solely with wool or fine animal hair, man-made filament, viscose staple fibres or cotton, printed | 8 | 8 |  |
| 55151990 | Woven fabrics containing predominantly, but < 85 % polyester staple fibres by weight, other than those mixed principally or solely with wool or fine animal hair, man-made filament, viscose staple fibres or cotton, dyed or made of yarn of different colours | 8 | 8 |  |
| 55152110 | Woven fabrics containing predominantly, but < 85 % acrylic or modacrylic staple fibres by weight, mixed principally or solely with man-made filament, unbleached or bleached | 8 | 8 |  |
| 55152130 | Woven fabrics containing predominantly, but < 85 % acrylic or modacrylic staple fibres by weight, mixed principally or solely with man-made filament, printed | 8 | 8 |  |
| 55152190 | Woven fabrics containing predominantly, but < 85 % acrylic or modacrylic staple fibres by weight, mixed principally or solely with man-made filament, dyed or made of yarn of different colours | 8 | 8 |  |
| 55152211 | Woven fabrics containing predominantly, but < 85 % acrylic or modacrylic staple fibres by weight, mixed principally or solely with carded wool or carded fine animal hair, unbleached or bleached | 8 | 8 |  |
| 55152219 | Woven fabrics containing predominantly, but < 85 % acrylic or modacrylic staple fibres by weight, mixed principally or solely with carded wool or carded fine animal hair, dyed, made of yarn of different colours, or printed | 8 | 8 |  |
| 55152291 | Woven fabrics containing predominantly, but < 85 % acrylic or modacrylic staple fibres by weight, mixed principally or solely with combed wool or combed fine animal hair, unbleached or bleached | 8 | 8 |  |
| 55152299 | Woven fabrics containing predominantly, but < 85 % acrylic or modacrylic staple fibres by weight, mixed principally or solely with combed wool or combed fine animal hair, dyed, made of yarn of different colours, or printed | 8 | 8 |  |
| 55152900 | Woven fabrics containing predominantly, but < 85 % acrylic or modacrylic staple fibres by weight, other than those mixed principally or solely with wool, fine animal hair, man-made filaments or cotton | 8 | 8 |  |
| 55159110 | Woven fabrics containing predominantly, but < 85 % synthetic staple fibres, mixed principally or solely with man-made filament, unbleached or bleached (excl. those of acrylic, modacrylic or polyester staple fibres) | 8 | 8 |  |
| 55159130 | Woven fabrics containing predominantly, but < 85 % synthetic staple fibres, mixed principally or solely with man-made filament, printed (excl. those of acrylic, modacrylic or polyester staple fibres) | 8 | 8 |  |
| 55159190 | Woven fabrics containing predominantly, but < 85 % synthetic staple fibres, mixed principally or solely with man-made filament, dyed or made of yarn of different colours (excl. those of acrylic, modacrylic or polyester staple fibres) | 8 | 8 |  |
| 55159920 | Woven fabrics containing predominantly, but < 85 % synthetic staple fibres, other than those mixed principally or solely with man-made filament or cotton, unbleached or bleached (excl. those of acrylic, modacrylic or polyester staple fibres) | 8 | 8 |  |
| 55159940 | Woven fabrics containing predominantly, but < 85 % synthetic staple fibres, other than those mixed principally or solely with man-made filament or cotton, printed (excl. those of acrylic, modacrylic or polyester staple fibres) | 8 | 8 |  |
| 55159980 | Woven fabrics containing predominantly, but < 85 % synthetic staple fibres, other than those mixed principally or solely with man-made filament or cotton, dyed or made of yarn of different colours (excl. those of acrylic, modacrylic or polyester staple fibres) | 8 | 8 |  |
| 55161100 | Woven fabrics containing ≥ 85 % artificial staple fibres by weight, unbleached or bleached | 8 | 8 |  |
| 55161200 | Woven fabrics containing ≥ 85 % artificial staple fibres by weight, dyed | 8 | 8 |  |
| 55161300 | Woven fabrics containing ≥ 85 % artificial staple fibres by weight, made of yarn of different colours | 8 | 8 |  |
| 55161400 | Woven fabrics containing ≥ 85 % artificial staple fibres by weight, printed | 8 | 8 |  |
| 55162100 | Woven fabrics containing predominantly, but < 85 % artificial staple fibres, mixed principally or solely with man-made filament, unbleached or bleached | 8 | 8 |  |
| 55162200 | Woven fabrics containing predominantly, but < 85 % artificial staple fibres, mixed principally or solely with man-made filament, dyed | 8 | 8 |  |
| 55162310 | Woven jacquard fabrics containing predominantly, but < 85 % artificial staple fibres, mixed principally or solely with man-made filament, made of yarn of different colours, with a width of ≥ 140 cm 'mattress tickings' | 8 | 8 |  |
| 55162390 | Woven fabrics containing predominantly, but < 85 % artificial staple fibres by weight, mixed principally or solely with man-made filament, made of yarns of different colours (excl. jacquard fabrics with a width of ≥ 140 cm; mattress tickings) | 8 | 8 |  |
| 55162400 | Woven fabrics containing predominantly, but < 85 % artificial staple fibres by weight, mixed principally or solely with man-made filament, printed | 8 | 8 |  |
| 55163100 | Woven fabrics containing predominantly, but < 85 % artificial staple fibres by weight, mixed principally or solely with wool or fine animal hair, unbleached or bleached | 8 | 8 |  |
| 55163200 | Woven fabrics containing predominantly, but < 85 % artificial staple fibres by weight, mixed principally or solely with wool or fine animal hair, dyed | 8 | 8 |  |
| 55163300 | Woven fabrics containing predominantly, but < 85 % artificial staple fibres by weight, mixed principally or solely with wool or fine animal hair, made of yarn of different colours | 8 | 8 |  |
| 55163400 | Woven fabrics containing predominantly, but < 85 % artificial staple fibres by weight, mixed principally or solely with wool or fine animal hair, printed | 8 | 8 |  |
| 55164100 | Woven fabrics containing predominantly, but < 85 % artificial staple fibres by weight, mixed principally or solely with cotton, unbleached or bleached | 8 | 8 |  |
| 55164200 | Woven fabrics containing predominantly, but < 85 % artificial staple fibres by weight, mixed principally or solely with cotton, dyed | 8 | 8 |  |
| 55164300 | Woven fabrics containing predominantly, but < 85 % artificial staple fibres by weight, mixed principally or solely with cotton, made of yarn of different colours | 8 | 8 |  |
| 55164400 | Woven fabrics containing predominantly, but < 85 % artificial staple fibres by weight, mixed principally or solely with cotton, printed | 8 | 8 |  |
| 55169100 | Woven fabrics containing predominantly, but < 85 % artificial staple fibres by weight, other than those mixed principally or solely with cotton, wool, fine animal hair or man-made filament, unbleached or bleached | 8 | 8 |  |
| 55169200 | Woven fabrics containing predominantly, but < 85 % artificial staple fibres by weight, other than those mixed principally or solely with cotton, wool, fine animal hair or man-made filament, dyed | 8 | 8 |  |
| 55169300 | Woven fabrics containing predominantly, but < 85 % artificial staple fibres by weight, other than those mixed principally or solely with cotton, wool, fine animal hair or man-made filament, made of yarn of different colours | 8 | 8 |  |
| 55169400 | Woven fabrics containing predominantly, but < 85 % artificial staple fibres by weight, other than those mixed principally or solely with cotton, wool, fine animal hair or man-made filament, printed | 8 | 8 |  |
| 56012110 | Absorbent cotton wadding and articles thereof (excl. sanitary towels and tampons, napkins and napkin liners for babies and similar sanitary articles, wadding and articles thereof impregnated or coated with pharmaceutical substances or put up for retail sale for medical, surgical, dental or veterinary purposes, and products impregnated, coated or covered with perfumes, cosmetics, soaps, detergents etc.) | 3,8 | 8 |  |
| 56012190 | Wadding of non-absorbent cotton and articles thereof (excl. sanitary towels and tampons, napkins and napkin liners for babies and similar sanitary articles, wadding and articles thereof, impregnated or covered with medicated substances or put up for retail for medical, surgical, dental or veterinary purposes, or impregnated, coated or covered with perfumes, make-up, soaps, cleansing agents, etc.) | 3,8 | 8 |  |
| 56012210 | Rolls of wadding of man-made fibres, of a diameter of ≤ 8mm (excl. those covered entirely with woven fabrics) | 3,8 | 8 |  |
| 56012290 | Wadding of man-made fibres and articles thereof (excl. rolls of wadding of a diameter of ≤ 8mm, sanitary towels and tampons, napkins and napkin liners for babies and similar sanitary articles, wadding and articles thereof impregnated or coated with pharmaceutical substances or put up for retail sale for medical, surgical, dental or veterinary purposes, and products impregnated, coated or covered with perfumes, cosmetics, soaps etc.) | 4 | 8 |  |
| 56012900 | Wadding of textile materials and articles thereof (excl. of cotton or man-made fibres; sanitary towels and tampons, napkins and napkin liners for babies and similar sanitary articles, wadding and articles thereof, impregnated or covered with medicated substances or put up for retail for medical, surgical, dental or veterinary purposes, or impregnated, coated or covered with perfumes, make-up, soaps, cleansing agents, etc.) | 3,8 | 8 |  |
| 56013000 | Textile flock and dust and mill neps | 3,2 | 8 |  |
| 56021011 | Needleloom felt of jute or of other textile bast fibres of heading 5303, not impregnated, coated, covered or laminated, n.e.s. | 6,7 | 10 |  |
| 56021019 | Needleloom felt, not impregnated, coated, covered or laminated, n.e.s.(excl. that of jute or of other textile bast fibres of heading 5303) | 6,7 | 10 |  |
| 56021031 | Felt in the form of stitch-bonded fibre fabrics, not impregnated, coated, covered or laminated, of wool or fine animal hair, n.e.s. | 6,7 | 10 |  |
| 56021038 | Felt in the form of stitch-bonded fibre fabrics, not impregnated, coated, covered or laminated, n.e.s. (excl. that of wool or of fine animal hair) | 6,7 | 10 |  |
| 56021090 | Needleloom felt and stitch-bonded fibre fabrics, impregnated, coated, covered or laminated, n.e.s. | 6,7 | 10 |  |
| 56022100 | Felt, not impregnated, coated, covered or laminated, of wool or fine animal hair, n.e.s. (excl. needleloom felt and stitch-bonded fibre fabrics) | 6,7 | 10 |  |
| 56022900 | Felt, not impregnated, coated, covered or laminated (excl. that of wool or fine animal hair; needleloom felt and stitch-bonded fibre fabrics) | 6,7 | 10 |  |
| 56029000 | Felt, impregnated, coated, covered or laminated (excl. needleloom felt and stitch-bonded fibre fabrics) | 6,7 | 10 |  |
| 56031110 | Nonwovens, coated or covered, n.e.s., of man-made filaments, weighing ≤ 25 g/m² | 4,3 | 8 |  |
| 56031190 | Nonwovens, whether or not impregnated or laminated, n.e.s., of man-made filaments, weighing ≤ 25 g/m² (excl. coated or covered) | 4,3 | 8 |  |
| 56031210 | Nonwovens, coated or covered, n.e.s., of man-made filaments, weighing > 25 g/m² but ≤ 70 g/m² | 4,3 | 8 |  |
| 56031290 | Nonwovens, whether or not impregnated or laminated, n.e.s., of man-made filaments, weighing > 25 g/m² but ≤ 70 g/m² (excl. coated or covered) | 4,3 | 8 |  |
| 56031310 | Nonwovens, coated or covered, n.e.s., of man-made filaments, weighing > 70 g/m² but ≤ 150 g/m² | 4,3 | 8 |  |
| 56031390 | Nonwovens, whether or not impregnated or laminated, n.e.s., of man-made filaments, weighing > 70 g/m² but ≤ 150 g/m² (excl. coated or covered) | 4,3 | 8 |  |
| 56031410 | Nonwovens, coated or covered, n.e.s., of man-made filaments, weighing > 150 g/m² | 4,3 | 8 |  |
| 56031490 | Nonwovens, whether or not impregnated or laminated, n.e.s., of man-made filaments, weighing > 150 g/m² (excl. coated or covered) | 4,3 | 8 |  |
| 56039110 | Nonwovens, coated or covered, n.e.s., weighing ≤ 25 g/m² (excl. of man-made filaments) | 4,3 | 8 |  |
| 56039190 | Nonwovens, whether or not impregnated or laminated, n.e.s., weighing ≤ 25 g/m² (excl. coated or covered or of man-made filaments) | 4,3 | 8 |  |
| 56039210 | Nonwovens, coated or covered, n.e.s., weighing > 25 g/m² but ≤ 70 g/m² (excl. of man-made filaments) | 4,3 | 8 |  |
| 56039290 | Nonwovens, whether or not impregnated or laminated, n.e.s., weighing > 25 g/m² but ≤ 70 g/m² (excl. coated or covered or of man-made filaments) | 4,3 | 8 |  |
| 56039310 | Nonwovens, coated or covered, n.e.s., weighing > 70 g/m² but ≤ 150 g/m² (excl. of man-made filaments) | 4,3 | 8 |  |
| 56039390 | Nonwovens, whether or not impregnated or laminated, n.e.s., weighing > 70 g/m² but ≤ 150 g/m² (excl. coated or covered or of man-made filaments) | 4,3 | 8 |  |
| 56039410 | Nonwovens, coated or covered, n.e.s., weighing >  150 g/m² (excl. of man-made filaments) | 4,3 | 8 |  |
| 56039490 | Nonwovens, whether or not impregnated or laminated, n.e.s., weighing > 150 g/m² (excl. coated or covered or of man-made filaments) | 4,3 | 8 |  |
| 56041000 | Textile-covered rubber thread and cord | 4 | 4 |  |
| 56049010 | High-tenacity yarn of polyesters, nylon, other polyamides or viscose rayon, impregnated or coated with rubber or plastics | 4 | 4 |  |
| 56049090 | Textile yarn, strip and the like of heading 5404 and 5405, impregnated, coated, covered or sheathed with rubber or plastics (excl. high-tenacity yarn of polyesters, nylon, other polyamides or viscose rayon, impregnated or coated with rubber or plastics; imitation catgut, thread and cord with fish-hook attachments or otherwise put up as fishing line) | 4 | 4 |  |
| 56050000 | Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading 5404 or 5405, of textile fibres, combined with metal in the form of thread, strip or powder or covered with metal (excl. yarns manufactured from a mixture of textile fibres and metal fibres, with anti-static properties; yarns reinforced with metal wire; articles with the character of trimmings) | 4 | 4 |  |
| 56060010 | Loop wale-yarn (excl. metal yarn and metallised yarn of heading 5605; gimped horsehair yarn; textile-covered rubber thread; twine, cord and other gimped textile products of heading 5808; gimped metal yarn) | 8 | 4 |  |
| 56060091 | Gimped yarn (excl. metal yarn and metallised yarn of heading 5605; gimped horsehair yarn; textile-covered rubber thread; twine, cord and other gimped textile products of heading 5808; gimped metal yarn) | 5,3 | 4 |  |
| 56060099 | Chenille yarn, incl. flock chenille yarn; gimped strip and the like of heading 5404 and 5405 (excl. metal yarn and metallised yarn of heading 5605; gimped horsehair yarn; textile-covered rubber thread; twine, cord and other gimped textile products of heading 5808; gimped metal yarn) | 5,3 | 4 |  |
| 56072100 | Binder or baler twine, of sisal or other textile fibres of the genus Agave | 12 | 4 |  |
| 56072900 | Twine, cordage, ropes and cables, of sisal or other textile fibres of the genus Agave, whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed with rubber or plastics (excl. binder or baler twine) | 12 | 4 |  |
| 56074100 | Binder or baler twine, of polyethylene or polypropylene | 8 | 4 |  |
| 56074911 | Twine, cordage, ropes and cables, of polyethylene or polypropylene, plaited or braided and whether or not impregnated, coated, covered or sheathed with rubber or plastics, with a linear density of > 50 000 decitex "5 g/m" (excl. binder or baler twine) | 8 | 4 |  |
| 56074919 | Twine, cordage, ropes and cables, of polyethylene or polypropylene, not plaited or braided and whether or not impregnated, coated, covered or sheathed with rubber or plastics, with a linear density of > 50 000 decitex "5 g/m" (excl. binder or baler twine) | 8 | 4 |  |
| 56074990 | Twine, cordage, ropes and cables, of polyethylene or polypropylene, whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed with rubber or plastics, with a linear density of ≤ 50 000 decitex "5 g/m" (excl. binder or baler twine) | 8 | 4 |  |
| 56075011 | Twine, cordage, ropes and cables of nylon, other polyamides or polyesters, plaited or braided and whether or not impregnated, coated, covered or sheathed with rubber or plastics, with a linear density of > 50 000 decitex "5 g/m" | 8 | 4 |  |
| 56075019 | Twine, cordage, ropes and cables, of nylon, other polyamides or polyesters, not plaited or braided and whether or not impregnated, coated, covered or sheathed with rubber or plastics, with a linear density of > 50 000 decitex "5 g/m" | 8 | 4 |  |
| 56075030 | Twine, cordage, ropes and cables, of nylon, other polyamides or polyester, whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed with rubber or plastics, with a linear density of > 50 000 decitex "5 g/m" | 8 | 4 |  |
| 56075090 | Twine, cordage, ropes and cables, of synthetic fibres, whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed with rubber or plastics (excl. polyethylene, polypropylene, polyesters, nylon or other polyamides) | 8 | 4 |  |
| 56079020 | Twine, cordage, ropes and cables, of abaca "Manila hemp or Musa textilis Nee" or other hard "leaf" fibres and of jute or other textile bast fibres of heading 5303, whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed  with rubber or plastics | 6 | 4 |  |
| 56079090 | Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed with rubber or plastics (excl. that of synthetic fibres, of jute or other textile bast fibres of heading 5303, of sisal or other textile fibres of the genus agave, of abaca "manila hemp or musa textilis" or other hard leaf fibres) | 8 | 4 |  |
| 56081120 | Made-up knotted fishing nets of twine, cordage, ropes or cables, of man-made textile materials (excl. landing nets) | 8 | 4 |  |
| 56081180 | Made-up knotted fishing nets of yarn, of man-made textile materials (excl. those of twine, cordage, rope or cables and landing nets) | 8 | 4 |  |
| 56081911 | Made-up knotted nets of twine, cordage, ropes or cables, of nylon or other polyamides (excl. fishing nets, hairnets, nets for sporting purposes, incl. landing nets, butterfly nets and the like) | 8 | 4 |  |
| 56081919 | Made-up knotted nets of nylon or other polyamides (excl. those of twine, cordage, ropes or cables, fishing nets, hairnets, nets for sporting purposes, incl. landing nets, butterfly nets and the like) | 8 | 4 |  |
| 56081930 | Made-up knotted nets of man-made textile materials (excl. those of nylon or other polyamides, fishing nets, hairnets, nets for sporting purposes, incl. landing nets, butterfly nets and the like) | 8 | 4 |  |
| 56081990 | Knotted netting of twine, cordage, ropes or cables, by the piece or metre, of man-made textile materials (excl. made-up nets) | 8 | 4 |  |
| 56089000 | Knotted netting of twine, cordage, ropes or cables, by the piece or metre; made-up fishing nets and other made-up nets, of vegetable textile materials (excl. hairnets, nets for sporting purposes, incl. landing nets, butterfly nets and the like) | 8 | 4 |  |
| 56090000 | Articles of yarn, strip or the like of heading 5404 or 5405, or of twine, cordage, ropes or cables of heading 5607, n.e.s. | 5,8 | 4 |  |
| 57011010 | Carpets and other textile floor coverings, of wool or fine animal hair, knotted, whether or not made up, containing > 10 % silk or waste silk other than noil by weight | 8 | 10 |  |
| 57011090 | Carpets and other textile floor coverings, of wool or fine animal hair, knotted, whether or not made up (excl. those containing > 10 % silk or waste silk other than noil by weight) | 8 MAX 2,8 EUR/m2 | 10 |  |
| 57019010 | Carpets and other textile floor coverings, of silk, waste silk other than noil, synthetic fibres or metallised yarn of heading 5605, or of textile materials containing metal yarn, knotted, whether or not made up | 8 | 10 |  |
| 57019090 | Carpets and other textile floor coverings, of textile materials, knotted, whether or not made up (excl. those of wool or fine animal hair, of silk or waste silk other than noil, or of textile materials containing metal yarn) | 3,5 | 10 |  |
| 57021000 | Kelem, Schumacks, Karamanie and similar hand-woven rugs, whether or not made up | 3 | 10 |  |
| 57022000 | Floor coverings of coconut fibres "coir", woven, whether or not made up | 4 | 10 |  |
| 57023110 | Axminster carpets of wool or fine animal hair, woven, not tufted or flocked, of pile construction, not made up | 8 | 10 |  |
| 57023180 | Carpets and other floor coverings, of wool or fine animal hair, woven, not tufted or flocked, of pile construction, not made up (excl. Axminster, Kelem, Schumacks, Karamanie and similar hand-woven rugs) | 8 | 10 |  |
| 57023210 | Axminster carpets of man-made textile materials, woven, not tufted or flocked, of pile construction, not made up | 8 | 10 |  |
| 57023290 | Carpets and other floor coverings, of man-made textile materials, woven, not tufted or flocked, of pile construction, not made up (excl. Axminster, Kelem, Schumacks, Karamanie and similar hand-woven rugs) | 8 | 10 |  |
| 57023900 | Carpets and other floor coverings, of vegetable textile materials or coarse animal hair, woven, not tufted or flocked, of pile construction, not made up (excl. Kelem, Schumacks, Karamanie and similar hand-woven rugs, and floor coverings of coconut fibres | 8 | 10 |  |
| 57024110 | Axminster carpets of wool or fine animal hair, woven, not tufted or flocked, of pile construction, made up | 8 | 10 |  |
| 57024190 | Carpets and other floor coverings, of wool or fine animal hair, woven, not tufted or flocked, of pile construction, made up (excl. Kelem, Schumacks, Karamanie and similar hand-woven rugs, and Axminster carpets) | 8 | 10 |  |
| 57024210 | Axminster carpets of man-made textile materials, woven, not tufted or flocked, of pile construction, made up | 8 | 10 |  |
| 57024290 | Carpets and other floor coverings, of man-made textile materials, woven, not tufted or flocked, of pile construction, made up (excl. Kelem, Schumacks, Karamanie and similar hand-woven rugs, and Axminster carpets) | 8 | 10 |  |
| 57024900 | Carpets and other floor coverings, of vegetable textile materials or coarse animal hair, woven, not tufted or flocked, of pile construction, made up (excl. Kelem, Schumacks, Karamanie and similar hand-woven rugs, and floor coverings of coconut fibres "coir”) | 8 | 10 |  |
| 57025010 | Carpets and other floor coverings, of wool or fine animal hair, woven, not tufted or flocked, not of pile construction, not made up (excl. Kelem, Schumacks, Karamanie and similar hand-woven rugs) | 8 | 10 |  |
| 57025031 | Carpets and other floor coverings, of polypropylene, woven, not tufted or flocked, not of pile construction, not made up (excl. Kelem, Schumacks, Karamanie and similar hand-woven rugs) | 8 | 10 |  |
| 57025039 | Carpets and other floor coverings, of man-made textile materials, woven, not tufted or flocked, not of pile construction, not made up (excl. those of polypropylene and Kelem, Schumacks, Karamanie and similar hand-woven rugs) | 8 | 10 |  |
| 57025090 | Carpets and other floor coverings, of vegetable textile materials or coarse animal hair, woven, not tufted or flocked, not of pile construction, not made up (excl. Kelem, Schumacks, Karamanie and similar hand-woven rugs, and floor coverings of coconut fibres "coir") | 8 | 10 |  |
| 57029100 | Carpets and other floor coverings, of wool or fine animal hair, woven, not tufted or flocked, not of pile construction, made up (excl. Kelem, Schumacks, Karamanie and similar hand-woven rugs) | 8 | 10 |  |
| 57029210 | Carpets and other floor coverings, of polypropylene, woven, not tufted or flocked, not of pile construction, made up (excl. Kelem, Schumacks, Karamanie and similar hand-woven rugs) | 8 | 10 |  |
| 57029290 | Carpets and other floor coverings, of man-made textile materials, woven, not tufted or flocked, not of pile construction, made up (excl. those of polypropylene and Kelem, Schumacks, Karamanie and similar hand-woven rugs) | 8 | 10 |  |
| 57029900 | Carpets and other floor coverings, of vegetable textile materials or coarse animal hair, woven, not tufted or flocked, not of pile construction, made up (excl. Kelem, Schumacks, Karamanie and similar hand-woven rugs, and floor coverings of coconut fibres “coir”) | 8 | 10 |  |
| 57031000 | Carpets and other floor coverings, of wool or fine animal hair, tufted "needle punched", whether or not made up | 8 | 10 |  |
| 57032012 | Tiles, of nylon or other polyamides, tufted "needle punched", whether or not made up, printed (excl. carpet tiles with an area of > 1 m²) | 8 | 10 |  |
| 57032018 | Carpets and other floor coverings, of nylon or other polyamides, tufted "needle punched", whether or not made up, printed (excl. carpet tiles with an area of ≤ 1 m²) | 8 | 10 |  |
| 57032092 | Tiles, of nylon or other polyamides, tufted "needle punched", whether or not made up (excl. printed, and carpet tiles with an area of > 1 m²) | 8 | 10 |  |
| 57032098 | Carpets and other textile floor coverings, of nylon or other polyamides, tufted "needle punched", whether or not made up (excl. printed, and carpet tiles with an area of ≤ 1 m²) | 8 | 10 |  |
| 57033012 | Tiles, of polypropylene, tufted "needle punched", whether or not made up (excl. carpet tiles with an area of > 1 m²) | 8 | 10 |  |
| 57033018 | Carpets and other floor coverings, of polypropylene, tufted "needle punched", whether or not made up (excl. carpet tiles with an area of ≤ 1 m²) | 8 | 10 |  |
| 57033082 | Tiles, of man-made textile materials, tufted "needle punched", whether or not made up (excl. of polypropylene, nylon or other polyamides, and carpet tiles with an area of > 1 m²) | 8 | 10 |  |
| 57033088 | Carpets and other floor coverings, of man-made textile materials, tufted "needle punched", whether or not made up (excl. of polypropylene, nylon or other polyamides, and carpet tiles with an area of ≤ 1 m²) | 8 | 10 |  |
| 57039020 | Tiles, of vegetable textile materials or coarse animal hair, tufted "needle punched", whether or not made up (excl. carpet tiles with an area of > 1 m²) | 8 | 10 |  |
| 57039080 | Carpet and other floor coverings, of vegetable textile materials or coarse animal hair, tufted "needle punched", whether or not made up (excl. carpet tiles with an area of ≤ 1 m²) | 8 | 10 |  |
| 57041000 | Floor tiles, of felt, not tufted or flocked, with an area of ≤ 0,3 m² | 6,7 | 10 |  |
| 57049000 | Carpets and other floor coverings, of felt, not tufted or flocked, whether or not made up (excl. floor tiles with an area of ≤ 0,3 m²) | 6,7 | 10 |  |
| 57050030 | Carpets and other floor coverings, of man-made textile materials, whether or not made up (excl. knotted, woven or tufted "needle punched", and of felt) | 8 | 10 |  |
| 57050080 | Carpets and other textile floor coverings, of wool or animal hair or vegetable materials, whether or not made up (excl. knotted, tufted "needle punched", and woven or of felt but non-flocked) | 8 | 10 |  |
| 58011000 | Woven pile fabrics and chenille fabrics, of wool or fine animal hair (excl. terry towelling and similar woven terry fabrics, tufted textile fabrics and narrow woven fabrics of heading 5806) | 8 | 8 |  |
| 58012100 | Uncut weft pile fabrics, of cotton (excl. terry towelling and similar woven terry fabrics, tufted textile fabrics and narrow woven fabrics of heading 5806) | 8 | 8 |  |
| 58012200 | Cut corduroy, of cotton (excl. terry towelling and similar woven terry fabrics, tufted textile fabrics and narrow woven fabrics of heading 5806) | 8 | 8 |  |
| 58012300 | Cut weft pile fabrics, of cotton (excl. terry towelling and similar woven terry fabrics, tufted textile fabrics and narrow woven fabrics of heading 5806) | 8 | 8 |  |
| 58012600 | Chenille fabrics, of cotton (excl. terry towelling and similar woven terry fabrics, tufted textile fabrics and narrow woven fabrics of heading 5806) | 8 | 8 |  |
| 58012700 | Warp pile fabrics, of cotton (excl. terry towelling and similar woven terry fabrics, tufted textile fabrics and narrow woven fabrics of heading 5806) | 8 | 8 |  |
| 58013100 | Uncut weft pile fabrics, of man-made fibres (excl. terry towelling and similar woven terry fabrics, tufted textile fabrics and narrow woven fabrics of heading 5806) | 8 | 8 |  |
| 58013200 | Cut corduroy, of man-made fibres (excl. terry towelling and similar woven terry fabrics, tufted textile fabrics and narrow woven fabrics of heading 5806) | 8 | 8 |  |
| 58013300 | Cut weft pile fabrics, of man-made fibres (excl. terry towelling and similar woven terry fabrics, tufted textile fabrics and narrow woven fabrics of heading 5806) | 8 | 8 |  |
| 58013600 | Chenille fabrics, of man-made fibres (excl. terry towelling and similar woven terry fabrics, tufted textile fabrics and narrow woven fabrics of heading 5806) | 8 | 8 |  |
| 58013700 | Warp pile fabrics, of man-made fibres (excl. terry towelling and similar woven terry fabrics, tufted textile fabrics and narrow woven fabrics of heading 5806) | 8 | 8 |  |
| 58019010 | Woven pile fabrics and chenille fabrics, of flax (excl. terry towelling and similar woven terry fabrics, tufted textile fabrics and narrow woven fabrics of heading 5806) | 8 | 8 |  |
| 58019090 | Woven pile fabrics and chenille fabrics (excl. those of flax, man-made fibres, wool or fine animal hair, terry towelling and similar woven terry fabrics, tufted textile fabrics and narrow woven fabrics of heading 5806) | 8 | 8 |  |
| 58021100 | Terry towelling and similar woven terry fabrics, of cotton, unbleached (excl. narrow woven fabrics of heading 5806, carpets and other floor coverings) | 8 | 8 |  |
| 58021900 | Terry towelling and similar woven terry fabrics, of cotton (excl. unbleached, narrow woven fabrics of heading 5806, carpets and other floor coverings) | 8 | 8 |  |
| 58022000 | Terry towelling and similar woven terry fabrics (excl. those of cotton, narrow woven fabrics of heading 5806, carpets and other floor coverings) | 8 | 8 |  |
| 58023000 | Tufted textile fabrics (excl. carpets and other floor coverings) | 8 | 8 |  |
| 58030010 | Cotton gauze (excl. narrow woven fabrics of heading 5806) | 5,8 | 8 |  |
| 58030030 | Gauze of silk or silk waste (excl. narrow woven fabrics of heading 5806) | 7,2 | 8 |  |
| 58030090 | Gauze (excl. that of silk, silk waste or cotton, and narrow woven fabrics of heading 5806) | 8 | 8 |  |
| 58041010 | Tulles and other net fabrics, plain (excl. knotted net fabrics, and woven, knitted or crocheted fabrics) | 6,5 | 8 |  |
| 58041090 | Tulles and other net fabrics, patterned (excl. woven, knitted or crocheted fabrics) | 8 | 8 |  |
| 58042110 | Lace of man-made fibres in the piece, in strips or in motifs, made on mechanical bobbin machines (excl. fabrics of heading 6002 to 6006) | 8 | 8 |  |
| 58042190 | Mechanically made lace of man-made fibres in the piece, in strips or in motifs (excl. that made on mechanical bobbin machines and fabrics of heading 6002 to 6006) | 8 | 8 |  |
| 58042910 | Lace in the piece, in strips or in motifs, made on mechanical bobbin machines (excl. that of man-made fibres and fabrics of heading 6002 to 6006) | 8 | 8 |  |
| 58042990 | Mechanically made lace in the piece, in strips or in motifs (excl. that of man-made fibres, lace made on mechanical bobbin machines and fabrics of heading 6002 to 6006) | 8 | 8 |  |
| 58043000 | Handmade lace in the piece, in strips or in motifs (excl. fabrics of heading 6002 to 6006) | 8 | 8 |  |
| 58050000 | Hand-woven tapestries of the type Gobelin, Flanders, Aubusson, Beauvais and the like, and needle-worked tapestries, e.g. petit point, cross-stitch, whether or not made up (excl. Kelem, Schumacks, Karamanie and the like, and tapestries > 100 years old) | 5,6 | 8 |  |
| 58061000 | Narrow woven pile fabrics, incl. terry towelling and similar terry fabrics, and chenille fabrics, with a width of ≤ 30 cm (excl. labels, badges and similar articles) | 6,3 | 8 |  |
| 58062000 | Narrow woven fabrics of textile materials, containing ≥ 5 % elastomeric yarn or rubber thread by weight, with a width of ≤ 30 cm (excl. woven pile fabrics, incl. terry towelling and similar terry fabrics, chenille fabrics, and labels, badges and similar articles) | 7,5 | 8 |  |
| 58063100 | Narrow woven fabrics of cotton, with a width of ≤ 30 cm, n.e.s. | 7,5 | 8 |  |
| 58063210 | Narrow woven fabrics of man-made fibres, with real selvedges, with a width of ≤ 30 cm, n.e.s. | 7,5 | 8 |  |
| 58063290 | Narrow woven fabrics of man-made fibres, without real selvedges, with a width of ≤ 30 cm, n.e.s. | 7,5 | 8 |  |
| 58063900 | Narrow woven fabrics of textile materials other than cotton or man-made fibres, with a width of ≤ 30 cm, n.e.s. | 7,5 | 8 |  |
| 58064000 | Narrow fabrics consisting of warp without weft assembled by means of an adhesive "bolducs", with a width of ≤ 30 cm | 6,2 | 8 |  |
| 58071010 | Labels, badges and similar articles, of textile materials, in the piece, in strips or cut to shape or size, woven, with woven inscriptions or motifs | 6,2 | 8 |  |
| 58071090 | Labels, badges and similar articles, of textile materials, in the piece, in strips or cut to shape or size, woven, not embroidered (excl. those with woven inscriptions or motifs) | 6,2 | 8 |  |
| 58079010 | Labels, badges and similar articles, of felt or nonwovens, in the piece, in strips or cut to shape or size, not embroidered | 6,3 | 8 |  |
| 58079090 | Labels, badges and similar articles, of textile materials, in the piece, in strips or cut to shape or size, not embroidered (excl. woven and those of felt or nonwovens) | 8 | 8 |  |
| 58081000 | Braids in the piece | 5 | 8 |  |
| 58089000 | Ornamental trimmings of textile materials, in the piece, not embroidered, other than knitted or crocheted; tassels, pompons and similar articles of textile materials (excl. braids in the piece) | 5,3 | 8 |  |
| 58090000 | Woven fabrics of metal thread and woven fabrics of metallised yarn of heading 5605, of a kind used in apparel, as furnishing fabrics or for similar purposes, n.e.s. | 5,6 | 8 |  |
| 58101010 | Embroidery on a textile fabric ground without visible ground, in the piece, in strips or in motifs, of a net value of > EUR 35 per kg | 5,8 | 8 |  |
| 58101090 | Embroidery on a textile fabric ground without visible ground, in the piece, in strips or in motifs, of a net value of ≤ EUR 35 per kg | 8 | 8 |  |
| 58109110 | Embroidery of cotton on a textile fabric ground, in the piece, in strips or in motifs, of a net value of > EUR 17,50 per kg (excl. embroidery without visible ground) | 5,8 | 8 |  |
| 58109190 | Embroidery of cotton on a textile fabric ground, in the piece, in strips or in motifs, of a net value of ≤ EUR 17,50 per kg (excl. embroidery without visible ground) | 7,2 | 8 |  |
| 58109210 | Embroidery of man-made fibres on a textile fabric base, in the piece, in strips or in motifs, of a net value of > EUR 17,50 per kg (excl. embroidery without visible ground) | 5,8 | 8 |  |
| 58109290 | Embroidery of man-made fibres on a textile fabric base, in the piece, in strips or in motifs, of a net value of ≤ EUR 17,50 per kg (excl. embroidery without visible ground) | 7,2 | 8 |  |
| 58109910 | Embroidery of materials other than cotton or man-made fibres, on a textile fabric base, in the piece, in strips or in motifs, of a net value of > EUR 17,50 per kg (excl. embroidery without visible ground) | 5,8 | 8 |  |
| 58109990 | Embroidery of materials other than cotton or man-made fibres, on a textile fabric base, in the piece, in strips or in motifs, of a net value of ≤ EUR 17,50 per kg (excl. embroidery without visible ground) | 7,2 | 8 |  |
| 58110000 | Quilted textile products in the piece, composed of one or more layers of textile materials assembled with padding by stitching or otherwise (excl. embroidery of heading 5810 and quilted fabrics for bedding and furnishings) | 8 | 8 |  |
| 59011000 | Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books, the manufacture of boxes and articles of cardboard or the like | 6,5 | 8 |  |
| 59019000 | Tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations (excl. plastic-coated textile fabrics) | 6,5 | 8 |  |
| 59021010 | Tyre cord fabric of high-tenacity yarn of nylon or other polyamides, impregnated with rubber | 5,6 | 4 |  |
| 59021090 | Tyre cord fabric of high-tenacity of nylon or other polyamides, whether or not dipped or impregnated with plastic (excl. that impregnated with rubber) | 8 | 4 |  |
| 59022010 | Tyre cord fabric of high-tenacity polyester yarn, impregnated with rubber | 5,6 | 4 |  |
| 59022090 | Tyre cord fabric of high-tenacity polyester yarn, whether or not dipped or impregnated with plastic (excl. that impregnated with rubber) | 8 | 4 |  |
| 59029010 | Tyre cord fabric of high-tenacity viscose rayon yarn, impregnated with rubber | 5,6 | 4 |  |
| 59029090 | Tyre cord fabric of high-tenacity viscose rayon yarn, whether or not dipped in plastic (excl. that impregnated with rubber) | 8 | 4 |  |
| 59031010 | Textile fabrics impregnated with poly"vinyl chloride" (excl. wallcoverings of textile materials impregnated with poly"vinyl chloride") | 8 | 0 |  |
| 59031090 | Textile fabrics coated, covered or laminated with poly"vinyl chloride" (excl. wallcoverings of textile materials covered with poly"vinyl chloride"; floor coverings consisting of a textile backing and a top layer or covering of poly"vinyl chloride") | 8 | 0 |  |
| 59032010 | Textile fabrics impregnated with polyurethane (excl. wallcoverings of textile materials impregnated with polyurethane) | 8 | 0 |  |
| 59032090 | Textile fabrics coated, covered or laminated with polyurethane (excl. wallcoverings of textile materials covered with polyurethane; floor coverings consisting of a textile backing and a top layer or covering of polyurethane) | 8 | 0 |  |
| 59039010 | Textile fabrics impregnated with plastics other than poly"vinyl chloride" or polyurethane (excl. wallcoverings of textile materials impregnated with plastics) | 8 | 0 |  |
| 59039091 | Textile fabrics coated, covered or laminated with cellulose derivatives or plastics other than poly"vinyl chloride" or polyurethane, with the fabric forming the right side (excl. wallcoverings of textile materials covered with plastics) | 8 | 0 |  |
| 59039099 | Textile fabrics coated, covered or laminated with plastics other than poly"vinyl chloride" or polyurethane (excl. those with textile materials forming the right side, tyre cord fabric of high-tenacity yarn of nylon or other polyamides, polyesters or viscose rayon; wallcoverings of textile materials impregnated or covered with plastics; floor coverings consisting of a textile backing and a top layer or covering of plastics) | 8 | 0 |  |
| 59041000 | Linoleum, whether or not cut to shape | 5,3 | 0 |  |
| 59049000 | Floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape (excl. linoleum) | 5,3 | 0 |  |
| 59050010 | Textile wallcoverings consisting of parallel yarns, fixed on a backing of any material | 5,8 | 0 |  |
| 59050030 | Wallcoverings of flax (excl. consisting of parallel yarns, fixed on a backing of any material) | 8 | 0 |  |
| 59050050 | Wallcoverings of jute (excl. those consisting of parallel yarns, fixed on a backing of any material) | 4 | 0 |  |
| 59050070 | Wallcoverings of man-made fibres (excl. those consisting of parallel yarns, fixed on a backing of any material) | 8 | 0 |  |
| 59050090 | Textile wallcoverings (excl. those of flax, jute or man-made fibres, and those consisting of parallel yarns, fixed on a backing of any material) | 6 | 0 |  |
| 59061000 | Adhesive tape of rubberised textile fabrics, of a width of ≤ 20 cm (excl. that impregnated or coated with pharmaceutical substances or put up for retail sale for medical, surgical, dental or veterinary purposes) | 4,6 | 8 |  |
| 59069100 | Knitted or crocheted textile fabrics, rubberised, n.e.s. | 6,5 | 8 |  |
| 59069910 | Textile fabrics composed of parallel textile yarns agglomerated with rubber | 8 | 8 |  |
| 59069990 | Rubberised textile fabrics (excl. knitted or crocheted textile fabrics, fabrics composed of parallel textile yarns agglomerated with rubber, adhesive tape of a width of ≤ 20 cm, and tyre cord fabric of high-tenacity yarn of nylon or other polyamides, polyesters or viscose rayon) | 5,6 | 8 |  |
| 59070000 | Impregnated, coated or covered textile fabrics; painted canvas being theatrical scenery, studio backcloths or the like, n.e.s. | 4,9 | 8 |  |
| 59080000 | Textile wicks, woven, plaited or knitted, for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas-mantle fabric for incandescent gas mantles, whether or not impregnated (excl. wax-covered wicks of the taper variety, fuses and detonating fuses, wicks in the form of textile yarn and glass-fibre wicks) | 5,6 | 8 |  |
| 59090010 | Hosepiping and similar tubing of synthetic fibres, whether or not impregnated or coated, with or without lining, armour or accessories of other materials | 6,5 | 4 |  |
| 59090090 | Textile hosepiping and similar textile tubing, whether or not impregnated or coated, with or without lining, armour or accessories of other materials (excl. tubing of synthetic fibres) | 6,5 | 4 |  |
| 59100000 | Transmission or conveyor belts or belting, of textile material, whether or not impregnated, coated, covered or laminated with plastics, or reinforced with metal or other material (excl. those of a thickness of < 3 mm and of indeterminate length or cut to length only, and those impregnated, coated, covered or laminated with rubber or made of yarn or cord impregnated or coated with rubber) | 5,1 | 4 |  |
| 59111000 | Textile fabrics, felt and felt-lined woven fabrics, coated, covered or laminated with rubber, leather or other material, of a kind used for card clothing, and similar fabrics of a kind used for other technical purposes, incl. narrow fabrics made of velvet | 5,3 | 4 |  |
| 59112000 | Bolting cloth, whether or not made up | 4,6 | 4 |  |
| 59113111 | Woven textile fabrics, whether or not felted, of silk or man-made fibres, endless or fitted with linking devices, of a kind used in papermaking machines, weighing < 650 g/m² (for example, forming fabrics) | 5,8 | 10 |  |
| 59113119 | Woven textile fabrics and felts, of silk or artificial fibres, endless or fitted with linking devices, of a kind used in papermaking machines, incl. woven fabrics and felts of silk or man-made fibres for use in similar machines, e.g. for paper pulp or asbestos-cement, weighing < 650 g/m² | 5,8 | 10 |  |
| 59113190 | Textile fabrics and felts, endless or fitted with linking devices, of a kind used in papermaking or similar machines, e.g. for paper pulp or asbestos-cement, weighing < 650 g/m² (excl. those of silk or man-made fibres) | 4,4 | 10 |  |
| 59113211 | Woven textile fabrics having a batt layer needled on them, of silk or man-made fibres, endless or fitted with linking devices, of a kind used in papermaking machines, weighing ≥ 650 g/m², (for example, press felts) | 5,8 | 10 |  |
| 59113219 | Textile fabrics and felts, of silk or man-made fibres, endless or fitted with linking devices, of a kind used in papermaking or similar machines, e.g. for paper pulp or asbestos-cement, weighing ≥ 650 g/m² (excl. woven fabrics having a batt layer needled on them, press felts) | 5,8 | 10 |  |
| 59113290 | Textile fabrics and felts, endless or fitted with linking devices, of a kind used in papermaking or similar machines, e.g. for paper pulp or asbestos-cement, weighing ≥ 650 g/m² (excl. those of silk or man-made fibres) | 4,4 | 10 |  |
| 59114000 | Straining cloth of a kind used in oil-presses or for similar technical purposes, incl. that of human hair | 6 | 4 |  |
| 59119010 | Felt products and articles, for technical purposes, specified in Note 7 to Chapter 59, n.e.s. | 6 | 10 |  |
| 59119090 | Textile products and articles, for technical purposes, specified in Note 7 to Chapter 59, n.e.s. (excl. those of felt) | 6 | 10 |  |
| 60011000 | "Long pile" fabrics, knitted or crocheted | 8 | 8 |  |
| 60012100 | Looped pile fabrics of cotton, knitted or crocheted | 8 | 8 |  |
| 60012200 | Looped pile fabrics of man-made fibres, knitted or crocheted | 8 | 8 |  |
| 60012900 | Looped pile fabrics, knitted or crocheted (excl. of cotton or man-made fibres) | 8 | 8 |  |
| 60019100 | Pile fabrics of cotton, knitted or crocheted (excl. "long pile" fabrics) | 8 | 8 |  |
| 60019200 | Pile fabrics of man-made fibres, knitted or crocheted (excl. "long pile" fabrics) | 8 | 8 |  |
| 60019900 | Pile fabrics, knitted or crocheted (excl. cotton or man-made fibres and "long pile" fabrics) | 8 | 8 |  |
| 60024000 | Knitted or crocheted fabrics, of a width of ≤ 30 cm, containing ≥ 5 % by weight elastomeric yarn (excl. containing rubber thread, pile fabrics, incl. "long pile", looped pile fabrics, labels, badges and similar articles, and knitted or crocheted fabrics, impregnated, coated, covered or laminated) | 8 | 8 |  |
| 60029000 | Knitted or crocheted fabrics, of a width of ≤ 30 cm, containing ≥ 5 % by weight elastomeric yarn and rubber thread or rubber thread only (excl. pile fabrics, incl. "long pile", looped pile fabrics, labels, badges and similar articles, knitted or crocheted fabrics, impregnated, coated, covered or laminated, and sterile surgical or dental adhesion barriers of subheading 3006.10.30) | 6,5 | 8 |  |
| 60031000 | Knitted or crocheted fabrics of wool or fine animal hair, of a width of ≤ 30 cm (excl. those containing by weight ≥ 5 % of elastomeric yarn or rubber thread, and pile fabrics, incl. "long pile", looped pile fabrics, labels, badges and similar articles, and knitted or crocheted fabrics, impregnated, coated, covered or laminated) | 8 | 8 |  |
| 60032000 | Knitted or crocheted fabrics of cotton, of a width of ≤ 30 cm (excl. those containing by weight ≥ 5 % of elastomeric yarn or rubber thread, and pile fabrics, incl. "long pile", looped pile fabrics, labels, badges and similar articles, and knitted or crocheted fabrics, impregnated, coated, covered or laminated) | 8 | 8 |  |
| 60033010 | Raschel lace of synthetic fibres, of a width of ≤ 30 cm (excl. those containing by weight ≥ 5 % of elastomeric yarn or rubber thread) | 8 | 8 |  |
| 60033090 | Knitted or crocheted fabrics of synthetic fibres, of a width of ≤ 30 cm (excl. Raschel lace, those containing by weight ≥ 5 % of elastomeric yarn or rubber thread, and pile fabrics, incl. "long pile", looped pile fabrics, labels, badges and similar articles, knitted or crocheted fabrics, impregnated, coated, covered or laminated, and sterile surgical or dental adhesion barriers of subheading 3006.10.30) | 8 | 8 |  |
| 60034000 | Knitted or crocheted fabrics of artificial fibres, of a width of ≤ 30 cm (excl. those containing by weight ≥ 5 % of elastomeric yarn or rubber thread, and pile fabrics, incl. "long pile", looped pile fabrics, labels, badges and similar articles, knitted or crocheted fabrics, impregnated, coated, covered or laminated, and sterile surgical or dental adhesion barriers of subheading 3006.10.30) | 8 | 8 |  |
| 60039000 | Knitted or crocheted fabrics of a width of ≤ 30 cm (excl. of cotton, man-made fibres, wool or fine animal hair, those containing by weight ≥ 5 % of elastomeric yarn or rubber thread, and pile fabrics, incl. "long pile", looped pile fabrics, labels, badges and similar articles, knitted or crocheted fabrics, impregnated, coated, covered or laminated, and sterile surgical or dental adhesion barriers of subheading 3006.10.30)) | 8 | 8 |  |
| 60041000 | Knitted or crocheted fabrics, of a width of > 30 cm, containing ≥ 5 % by weight elastomeric yarn (excl. containing rubber thread, pile fabrics, incl. "long pile", looped pile fabrics, labels, badges and similar articles, and knitted or crocheted fabrics, impregnated, coated, covered or laminated) | 8 | 8 |  |
| 60049000 | Knitted or crocheted fabrics, of a width of > 30 cm, containing ≥ 5 % by weight elastomeric yarn and rubber thread or rubber thread only (excl. pile fabrics, incl. "long pile", looped pile fabrics, labels, badges and similar articles, and knitted or crocheted fabrics, impregnated, coated, covered or laminated) | 6,5 | 8 |  |
| 60052100 | Unbleached or bleached cotton warp knit fabrics "incl. those made on galloon knitting machines", of a width of > 30 cm (excl. those containing by weight ≥ 5 % of elastomeric yarn or rubber thread, and pile fabrics, incl. "long pile", looped pile fabrics, labels, badges and similar articles, and knitted or crocheted fabrics, impregnated, coated, covered or laminated) | 8 | 8 |  |
| 60052200 | Dyed cotton warp knit fabrics "incl. those made on galloon knitting machines", of a width of > 30 cm (excl. those containing by weight ≥ 5 % of elastomeric yarn or rubber thread, and pile fabrics, incl. "long pile", looped pile fabrics, labels, badges and similar articles, and knitted or crocheted fabrics, impregnated, coated, covered or laminated) | 8 | 8 |  |
| 60052300 | Cotton warp knit fabrics of yarns of different colours "incl. those made on galloon knitting machines", of a width of > 30 cm (excl. those containing by weight ≥ 5 % of elastomeric yarn or rubber thread, and pile fabrics, incl. "long pile", looped pile fabrics, labels, badges and similar articles, and knitted or crocheted fabrics, impregnated, coated, covered or laminated) | 8 | 8 |  |
| 60052400 | Printed cotton warp knit fabrics "incl. those made on galloon knitting machines", of a width of > 30 cm (excl. those containing by weight ≥ 5 % of elastomeric yarn or rubber thread, and pile fabrics, incl. "long pile", looped pile fabrics, labels, badges and similar articles, and knitted or crocheted fabrics, impregnated, coated, covered or laminated) | 8 | 8 |  |
| 60053110 | Unbleached or bleached warp knit fabrics of synthetic fibres "incl. those made on galloon knitting machines", of a width of > 30 cm, for curtains, incl. net curtain fabric (excl. those containing by weight ≥ 5 % of elastomeric yarn or rubber thread, and pile fabrics, incl. "long pile", looped pile fabrics, and knitted or crocheted fabrics, impregnated, coated, covered or laminated) | 8 | 8 |  |
| 60053150 | Unbleached or bleached Raschel lace, warp knit, of synthetic fibres "incl. those made on galloon knitting machines", of a width of > 30 cm (excl. for curtains or net curtain fabric and those containing by weight ≥ 5 % of elastomeric yarn or rubber thread, and pile fabrics, incl. "long pile", looped pile fabrics, and knitted or crocheted fabrics, impregnated, coated, covered or laminated) | 8 | 8 |  |
| 60053190 | Unbleached or bleached warp knit fabrics of synthetic fibres "incl. those made on galloon knitting machines", of a width of > 30 cm (excl. for curtains, raschel lace, those containing by weight ≥ 5 % of elastomeric yarn or rubber thread, and pile fabrics, incl. "long pile", looped pile fabrics, labels, badges and similar articles, and knitted or crocheted fabrics, impregnated, coated, covered or laminated) | 8 | 8 |  |
| 60053210 | Dyed warp knit fabrics of synthetic fibres "incl. those made on galloon knitting machines", of a width of > 30 cm, for curtains, incl. net curtain fabric (excl. those containing by weight ≥ 5 % of elastomeric yarn or rubber thread, and pile fabrics, incl. "long pile", looped pile fabrics, and knitted or crocheted fabrics, impregnated, coated, covered or laminated) | 8 | 8 |  |
| 60053250 | Dyed Raschel lace, warp knit, of synthetic fibres "incl. those made on galloon knitting machines", of a width of > 30 cm (excl. for curtains or net curtain fabric and those containing by weight ≥ 5 % of elastomeric yarn or rubber thread) | 8 | 8 |  |
| 60053290 | Dyed warp knit fabrics of synthetic fibres "incl. those made on galloon knitting machines", of a width of > 30 cm (excl. for curtains, raschel lace, those containing by weight ≥ 5 % of elastomeric yarn or rubber thread, and pile fabrics, incl. "long pile", looped pile fabrics, labels, badges and similar articles, and knitted or crocheted fabrics, impregnated, coated, covered or laminated) | 8 | 8 |  |
| 60053310 | Warp knit fabrics of synthetic fibres, of yarns of different colours "incl. those made on galloon knitting machines", of a width of > 30 cm, for curtains, incl. net curtain fabric (excl. those containing by weight ≥ 5 % of elastomeric yarn or rubber thread, and pile fabrics, incl. "long pile", looped pile fabrics, and knitted or crocheted fabrics, impregnated, coated, covered or laminated) | 8 | 8 |  |
| 60053350 | Raschel lace, warp knit, of synthetic fibres, of yarns of different colours "incl. those made on galloon knitting machines", of a width of > 30 cm (excl. for curtains or net curtain fabric and those containing by weight ≥ 5 % of elastomeric yarn or rubber thread) | 8 | 8 |  |
| 60053390 | Warp knit fabrics of synthetic fibres, of yarns of different colours "incl. those made on galloon knitting machines", of a width of > 30 cm (excl. for curtains, raschel lace, those containing by weight ≥ 5 % of elastomeric yarn or rubber thread, and pile fabrics, incl. "long pile", looped pile fabrics, labels, badges and similar articles, and knitted or crocheted fabrics, impregnated, coated, covered or laminated) | 8 | 8 |  |
| 60053410 | Printed warp knit fabrics of synthetic fibres "incl. those made on galloon knitting machines", of a width of > 30 cm, for curtains, incl. net curtain fabric (excl. those containing by weight ≥ 5 % of elastomeric yarn or rubber thread, and pile fabrics, incl. "long pile", looped pile fabrics, and knitted or crocheted fabrics, impregnated, coated, covered or laminated) | 8 | 8 |  |
| 60053450 | Printed Raschel lace, warp knit, of synthetic fibres "incl. those made on galloon knitting machines", of a width of > 30 cm (excl. for curtains or net curtain fabric and those containing by weight ≥ 5 % of elastomeric yarn or rubber thread) | 8 | 8 |  |
| 60053490 | Printed warp knit fabrics of synthetic fibres "incl. those made on galloon knitting machines", of a width of > 30 cm (excl. for curtains, raschel lace, those containing by weight ≥ 5 % of elastomeric yarn or rubber thread, and pile fabrics, incl. "long pile", looped pile fabrics, and knitted or crocheted fabrics, impregnated, coated, covered or laminated) | 8 | 8 |  |
| 60054100 | Unbleached or bleached warp knit fabrics of artificial fibres "incl. those made on galloon knitting machines", of a width of > 30 cm (excl. those containing by weight ≥ 5 % of elastomeric yarn or rubber thread, and pile fabrics, incl. "long pile", looped pile fabrics, labels, badges and similar articles, and knitted or crocheted fabrics, impregnated, coated, covered or laminated) | 8 | 8 |  |
| 60054200 | Dyed warp knit fabrics of artificial fibres "incl. those made on galloon knitting machines", of a width of > 30 cm (excl. those containing by weight ≥ 5 % of elastomeric yarn or rubber thread, and pile fabrics, incl. "long pile", looped pile fabrics, labels, badges and similar articles, and knitted or crocheted fabrics, impregnated, coated, covered or laminated) | 8 | 8 |  |
| 60054300 | Warp knit fabrics of artificial fibres, of yarns of different colours "incl. those made on galloon knitting machines", of a width of > 30 cm (excl. those containing by weight ≥ 5 % of elastomeric yarn or rubber thread, and pile fabrics, incl. "long pile”, looped pile fabrics, labels, badges and similar articles, and knitted or crocheted fabrics, impregnated, coated, covered or laminated) | 8 | 8 |  |
| 60054400 | Printed warp knit fabrics of artificial fibres "incl. those made on galloon knitting machines", of a width of > 30 cm (excl. those containing by weight ≥ 5 % of elastomeric yarn or rubber thread, and pile fabrics, incl. "long pile", looped pile fabrics, labels, badges and similar articles, and knitted or crocheted fabrics, impregnated, coated, covered or laminated) | 8 | 8 |  |
| 60059010 | Warp knit fabrics "incl. those made on galloon knitting machines", of a width of > 30 cm, of wool or fine animal hair (excl. those containing by weight ≥ 5 % of elastomeric yarn or rubber thread, and pile fabrics, incl. "long pile", looped pile fabrics, labels, badges and similar articles, and knitted or crocheted fabrics, impregnated, coated, covered or laminated) | 8 | 8 |  |
| 60059090 | Warp knit fabrics "incl. those made on galloon knitting machines", of a width of > 30 cm (excl. of cotton, man-made fibres, wool or fine animal hair, those containing by weight ≥ 5 % of elastomeric yarn or rubber thread, and pile fabrics, incl. "long pile", looped pile fabrics, labels, badges and similar articles, and knitted or crocheted fabrics, impregnated, coated, covered or laminated) | 8 | 8 |  |
| 60061000 | Fabrics, knitted or crocheted, of a width of > 30 cm, of wool or fine animal hair (excl. warp knit fabrics "incl. those made on galloon knitting machines", those containing by weight ≥ 5 % of elastomeric yarn or rubber thread, and pile fabrics, incl. "long pile", looped pile fabrics, labels, badges and similar articles, and knitted or crocheted fabrics, impregnated, coated, covered or laminated) | 8 | 8 |  |
| 60062100 | Unbleached or bleached cotton fabrics, knitted or crocheted, of a width of > 30 cm (excl. warp knit fabrics "incl. those made on galloon knitting machines", those containing by weight ≥ 5 % of elastomeric yarn or rubber thread, and pile fabrics, incl. "long pile", looped pile fabrics, labels, badges and similar articles, and knitted or crocheted fabrics, impregnated, coated, covered or laminated) | 8 | 8 |  |
| 60062200 | Dyed cotton fabrics, knitted or crocheted, of a width of > 30 cm (excl. warp knit fabrics "incl. those made on galloon knitting machines", those containing by weight ≥ 5 % of elastomeric yarn or rubber thread, and pile fabrics, incl. "long pile", looped pile fabrics, labels, badges and similar articles, and knitted or crocheted fabrics, impregnated, coated, covered or laminated) | 8 | 8 |  |
| 60062300 | Cotton fabrics, knitted or crocheted, of yarns of different colours, of a width of > 30 cm (excl. warp knit fabrics "incl. those made on galloon knitting machines", those containing by weight ≥ 5 % of elastomeric yarn or rubber thread, and pile fabrics, incl. "long pile", looped pile fabrics, labels, badges and similar articles, and knitted or crocheted fabrics, impregnated, coated, covered or laminated) | 8 | 8 |  |
| 60062400 | Printed cotton fabrics, knitted or crocheted, of a width of > 30 cm (excl. warp knit fabrics "incl. those made on galloon knitting machines", those containing by weight ≥ 5 % of elastomeric yarn or rubber thread, and pile fabrics, incl. "long pile", looped pile fabrics, labels, badges and similar articles, and knitted or crocheted fabrics, impregnated, coated, covered or laminated) | 8 | 8 |  |
| 60063110 | Unbleached or bleached fabrics, knitted or crocheted, of synthetic fibres, of a width of > 30 cm, for curtains, incl. net curtain (excl. warp knit fabrics "incl. those made on galloon knitting machines", those containing by weight ≥ 5 % of elastomeric yarn or rubber thread, and pile fabrics, incl. "long pile", looped pile fabrics, and knitted or crocheted fabrics, impregnated, coated, covered or laminated) | 8 | 8 |  |
| 60063190 | Unbleached or bleached fabrics, knitted or crocheted, of synthetic fibres, of a width of > 30 cm (excl. for curtains, warp knit fabrics "incl. those made on galloon knitting machines", those containing by weight ≥ 5 % of elastomeric yarn or rubber thread, and pile fabrics, incl. "long pile", looped pile fabrics, labels, badges and similar articles, and knitted or crocheted fabrics, impregnated, coated, covered or laminated) | 8 | 8 |  |
| 60063210 | Dyed fabrics, knitted or crocheted, of synthetic fibres, of a width of > 30 cm, for curtains, incl. net curtain (excl. warp knit fabrics "incl. those made on galloon knitting machines", those containing by weight ≥ 5 % of elastomeric yarn or rubber thread, and pile fabrics, incl. "long pile", looped pile fabrics, and knitted or crocheted fabrics, impregnated, coated, covered or laminated) | 8 | 8 |  |
| 60063290 | Dyed fabrics, knitted or crocheted, of synthetic fibres, of a width of > 30 cm (excl. for curtains, warp knit fabrics "incl. those made on galloon knitting machines", those containing by weight ≥ 5 % of elastomeric yarn or rubber thread, and pile fabrics, incl. "long pile", looped pile fabrics, labels, badges and similar articles, and knitted or crocheted fabrics, impregnated, coated, covered or laminated) | 8 | 8 |  |
| 60063310 | Fabrics, knitted or crocheted, of synthetic fibres, of yarns of different colours, of a width of > 30 cm, for curtains, incl. net curtain (excl. warp knit fabrics "incl. those made on galloon knitting machines", those containing by weight ≥ 5 % of elastomeric yarn or rubber thread, and pile fabrics, incl. "long pile", looped pile fabrics, and knitted or crocheted fabrics, impregnated, coated, covered or laminated) | 8 | 8 |  |
| 60063390 | Fabrics, knitted or crocheted, of synthetic fibres, of yarns of different colours, of a width of > 30 cm (excl. for curtains, warp knit fabrics "incl. those made on galloon knitting machines", those containing by weight ≥ 5 % of elastomeric yarn or rubber thread, and pile fabrics, incl. "long pile", looped pile fabrics, labels, badges and similar articles, and knitted or crocheted fabrics, impregnated, coated, covered or laminated) | 8 | 8 |  |
| 60063410 | Printed fabrics, knitted or crocheted, of synthetic fibres, of a width of > 30 cm, for curtains, incl. net curtain (excl. warp knit fabrics "incl. those made on galloon knitting machines", those containing by weight ≥ 5 % of elastomeric yarn or rubber thread, and pile fabrics, incl. "long pile", looped pile fabrics, and knitted or crocheted fabrics, impregnated, coated, covered or laminated) | 8 | 8 |  |
| 60063490 | Printed fabrics, knitted or crocheted, of synthetic fibres, of a width of > 30 cm (excl. for curtains, warp knit fabrics "incl. those made on galloon knitting machines", those containing by weight ≥ 5 % of elastomeric yarn or rubber thread, and pile fabrics incl. "long pile", looped pile fabrics, labels, badges and similar articles, and knitted or crocheted fabrics, impregnated, coated, covered or laminated) | 8 | 8 |  |
| 60064100 | Unbleached or bleached fabrics, knitted or crocheted, of artificial fibres, of a width of > 30 cm (excl. warp knit fabrics "incl. those made on galloon knitting machines", those containing by weight ≥ 5 % of elastomeric yarn or rubber thread, and pile fabrics, incl. "long pile", looped pile fabrics, labels, badges and similar articles, and knitted or crocheted fabrics, impregnated, coated, covered or laminated) | 8 | 8 |  |
| 60064200 | Dyed fabrics, knitted or crocheted, of artificial fibres, of a width of > 30 cm (excl. warp knit fabrics "incl. those made on galloon knitting machines", those containing by weight ≥ 5 % of elastomeric yarn or rubber thread, and pile fabrics, incl. "long pile", looped pile fabrics, labels, badges and similar articles, and knitted or crocheted fabrics, impregnated, coated, covered or laminated) | 8 | 8 |  |
| 60064300 | Fabrics, knitted or crocheted, of artificial fibres, of yarns of different colours, of a width of > 30 cm (excl. warp knit fabrics "incl. those made on galloon knitting machines", those containing by weight ≥ 5 % of elastomeric yarn or rubber thread, and pile fabrics, incl. "long pile", looped pile fabrics, labels, badges and similar articles, and knitted or crocheted fabrics, impregnated, coated, covered or laminated) | 8 | 8 |  |
| 60064400 | Printed fabrics, knitted or crocheted, of artificial fibres, of a width of > 30 cm (excl. warp knit fabrics "incl. those made on galloon knitting machines", those containing by weight ≥ 5 % of elastomeric yarn or rubber thread, and pile fabrics, incl. "long pile", looped pile fabrics, labels, badges and similar articles, and knitted or crocheted fabrics, impregnated, coated, covered or laminated) | 8 | 8 |  |
| 60069000 | Fabrics, knitted or crocheted, of a width of > 30 cm (excl. of man-made fibres, cotton, wool or fine animal hair, warp knit fabrics "incl. those made on galloon knitting machines", those containing by weight ≥ 5 % of elastomeric yarn or rubber thread, and pile fabrics, incl. "long pile", looped pile fabrics, labels, badges and similar articles, and knitted or crocheted fabrics, impregnated, coated, covered or laminated) | 8 | 8 |  |
| 61012010 | Men's or boys' overcoats, car coats, capes, cloaks and similar articles of cotton, knitted or crocheted | 12 | 8 |  |
| 61012090 | Men's or boys' anoraks, incl. ski jackets, windcheaters, wind-jackets and similar articles of cotton, knitted or crocheted (excl. suits, ensembles, jackets, blazers, bib and brace overalls and trousers) | 12 | 8 |  |
| 61013010 | Men's or boys' overcoats, car coats, capes, cloaks and similar articles of man-made fibres, knitted or crocheted | 12 | 8 |  |
| 61013090 | Men's or boys' anoraks, incl. ski jackets, windcheaters, wind-jackets and similar articles of man-made fibres, knitted or crocheted (excl. suits, ensembles, jackets, blazers, bib and brace overalls and trousers) | 12 | 8 |  |
| 61019020 | Men's or boys' overcoats, car coats, capes, cloaks and similar articles of textile materials, knitted or crocheted (excl. of cotton or man-made fibres) | 12 | 8 |  |
| 61019080 | Men's or boys' anoraks, incl. ski jackets, windcheaters, wind-jackets and similar articles of textile materials, knitted or crocheted (excl. of cotton and man-made fibres, suits, ensembles, jackets, blazers, bib and brace overalls and trousers) | 12 | 8 |  |
| 61021010 | Women's or girls' overcoats, car coats, capes, cloaks and similar articles of wool or fine animal hair, knitted or crocheted | 12 | 8 |  |
| 61021090 | Women's or girls' anoraks, incl. ski jackets, windcheaters, wind-jackets and similar articles, of wool or fine animal hair, knitted or crocheted (excl. suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls) | 12 | 8 |  |
| 61022010 | Women's or girls' overcoats, car coats, capes, cloaks and similar articles of cotton, knitted or crocheted | 12 | 8 |  |
| 61022090 | Women's or girls' anoraks, incl. ski jackets, windcheaters, wind-jackets and similar articles, of cotton, knitted or crocheted (excl. suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls) | 12 | 8 |  |
| 61023010 | Women's or girls' overcoats, car coats, capes, cloaks and similar articles of man-made fibres, knitted or crocheted | 12 | 8 |  |
| 61023090 | Women's or girls' anoraks, incl. ski jackets, windcheaters, wind-jackets and similar articles, of man-made fibres, knitted or crocheted (excl. suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls) | 12 | 8 |  |
| 61029010 | Women's or girls' overcoats, car coats, capes, cloaks and similar articles, of textile materials, knitted or crocheted (excl. of wool, fine animal hair, cotton and man-made fibres) | 12 | 8 |  |
| 61029090 | Women's or girls' anoraks, incl. ski jackets, windcheaters, wind-jackets and similar articles, of textile materials, knitted or crocheted (excl. of wool, fine animal hair, cotton and man-made fibres, suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls) | 12 | 8 |  |
| 61031010 | Men's or boys' suits of textile materials, knitted or crocheted, of wool or fine animal hair (excl. tracksuits, ski suits and swimwear) | 12 | 8 |  |
| 61031090 | Men's or boys' suits of textile materials, knitted or crocheted (excl. of wool or fine animal hair, tracksuits, ski suits and swimwear) | 12 | 8 |  |
| 61032200 | Men's or boys' ensembles of cotton, knitted or crocheted (excl. ski ensembles and swimwear) | 12 | 8 |  |
| 61032300 | Men's or boys' ensembles of synthetic fibres, knitted or crocheted (excl. ski ensembles and swimwear) | 12 | 8 |  |
| 61032900 | Men's or boys' ensembles of textile materials (excl. wool, fine animal hair, cotton or synthetic fibres, ski ensembles and swimwear) | 12 | 8 |  |
| 61033100 | Men's or boys' jackets and blazers of wool or fine animal hair, knitted or crocheted (excl. wind-jackets and similar articles) | 12 | 8 |  |
| 61033200 | Men's or boys' jackets and blazers of cotton, knitted or crocheted (excl. wind-jackets and similar articles) | 12 | 8 |  |
| 61033300 | Men's or boys' jackets and blazers of synthetic fibres, knitted or crocheted (excl. wind-jackets and similar articles) | 12 | 8 |  |
| 61033900 | Men's or boys' jackets and blazers of textile materials (excl. of wool, fine animal hair, cotton or synthetic fibres, wind-jackets and similar articles) | 12 | 8 |  |
| 61034100 | Men's or boys' trousers, bib and brace overalls, breeches and shorts of wool or fine animal hair, knitted or crocheted (excl. swimwear and underpants) | 12 | 8 |  |
| 61034200 | Men's or boys' trousers, bib and brace overalls, breeches and shorts of cotton, knitted or crocheted (excl. swimwear and underpants) | 12 | 8 |  |
| 61034300 | Men's or boys' trousers, bib and brace overalls, breeches and shorts of synthetic fibres, knitted or crocheted (excl. swimwear and underpants) | 12 | 8 |  |
| 61034900 | Men's or boys' trousers, bib and brace overalls, breeches and shorts of textile materials, knitted or crocheted (excl. of wool, fine animal hair, cotton or synthetic fibres, swimwear and underpants) | 12 | 8 |  |
| 61041300 | Women's or girls' suits of synthetic fibres, knitted or crocheted (excl. ski overalls and swimwear) | 12 | 8 |  |
| 61041920 | Women's or girls' suits of textile materials, knitted or crocheted, of cotton (excl. ski overalls and swimwear) | 12 | 8 |  |
| 61041990 | Women's or girls' suits of textile materials, knitted or crocheted (excl. of synthetic fibres or of cotton, and ski overalls and swimwear) | 12 | 8 |  |
| 61042200 | Women's or girls' ensembles of cotton, knitted or crocheted (excl. ski ensembles and swimwear) | 12 | 8 |  |
| 61042300 | Women's or girls' ensembles of synthetic fibres, knitted or crocheted (excl. ski ensembles and swimwear) | 12 | 8 |  |
| 61042910 | Women's or girls' ensembles of textile materials (excl. of cotton or synthetic fibres, ski ensembles and swimwear) Of wool or fine animal hair | 12 | 8 |  |
| 61042990 | Women's or girls' ensembles of textile materials (excl. of cotton or synthetic fibres, ski ensembles and swimwear) Other | 12 | 8 |  |
| 61043100 | Women's or girls' jackets and blazers of wool or fine animal hair, knitted or crocheted (excl. wind-jackets and similar articles) | 12 | 8 |  |
| 61043200 | Women's or girls' jackets and blazers of cotton, knitted or crocheted (excl. wind-jackets and similar articles) | 12 | 8 |  |
| 61043300 | Women's or girls' jackets and blazers of synthetic fibres, knitted or crocheted (excl. wind-jackets and similar articles) | 12 | 8 |  |
| 61043900 | Women's or girls' jackets and blazers of textile materials, knitted or crocheted (excl. of wool, fine animal hair, cotton or synthetic fibres, wind-jackets and similar articles) | 12 | 8 |  |
| 61044100 | Women's or girls' dresses of wool or fine animal hair, knitted or crocheted (excl. petticoats) | 12 | 8 |  |
| 61044200 | Women's or girls' dresses of cotton, knitted or crocheted (excl. petticoats) | 12 | 8 |  |
| 61044300 | Women's or girls' dresses of synthetic fibres, knitted or crocheted (excl. petticoats) | 12 | 8 |  |
| 61044400 | Women's or girls' dresses of artificial fibres, knitted or crocheted (excl. petticoats) | 12 | 8 |  |
| 61044900 | Women's or girls' dresses of textile materials, knitted or crocheted (excl. of wool, fine animal hair, cotton, man-made fibres and petticoats) | 12 | 8 |  |
| 61045100 | Women's or girls' skirts and divided skirts of wool or fine animal hair, knitted or crocheted (excl. petticoats) | 12 | 8 |  |
| 61045200 | Women's or girls' skirts and divided skirts of cotton, knitted or crocheted (excl. petticoats) | 12 | 8 |  |
| 61045300 | Women's or girls' skirts and divided skirts of synthetic fibres, knitted or crocheted (excl. petticoats) | 12 | 8 |  |
| 61045900 | Women's or girls' skirts and divided skirts of textile materials, knitted or crocheted (excl. of wool, fine animal hair, cotton or synthetic fibres, and petticoats) | 12 | 8 |  |
| 61046100 | Women's or girls' trousers, bib and brace overalls, breeches and shorts of wool or fine animal hair, knitted or crocheted (excl. panties and swimwear) | 12 | 8 |  |
| 61046200 | Women's or girls' trousers, bib and brace overalls, breeches and shorts of cotton, knitted or crocheted (excl. panties and swimwear) | 12 | 8 |  |
| 61046300 | Women's or girls' trousers, bib and brace overalls, breeches and shorts of synthetic fibres, knitted or crocheted (excl. panties and swimwear) | 12 | 8 |  |
| 61046900 | Women's or girls' trousers, bib and brace overalls, breeches and shorts of textile materials, knitted or crocheted (excl. of wool, fine animal hair, cotton or synthetic fibres, panties and swimwear) | 12 | 8 |  |
| 61051000 | Men's or boys' shirts of cotton, knitted or crocheted (excl. nightshirts, T-shirts, singlets and other vests) | 12 | 8 |  |
| 61052010 | Men's or boys' shirts of synthetic fibres, knitted or crocheted (excl. nightshirts, T-shirts, singlets and other vests) | 12 | 8 |  |
| 61052090 | Men's or boys' shirts of artificial fibres, knitted or crocheted (excl. nightshirts, T-shirts, singlets and other vests) | 12 | 8 |  |
| 61059010 | Men's or boys' shirts of wool or fine animal hair, knitted or crocheted (excl. nightshirts, T-shirts, singlets and other vests) | 12 | 8 |  |
| 61059090 | Men's or boys' shirts of textile materials, knitted or crocheted (excl. of cotton, man-made fibres, wool or fine animal hair, nightshirts, T-shirts, singlets and other vests) | 12 | 8 |  |
| 61061000 | Women's or girls' blouses, shirts and shirt-blouses of cotton, knitted or crocheted (excl. T-shirts and vests) | 12 | 8 |  |
| 61062000 | Women's or girls' blouses, shirts and shirt-blouses of man-made fibres, knitted or crocheted (excl. T-shirts and vests) | 12 | 8 |  |
| 61069010 | Women's or girls' blouses, shirts and shirt-blouses of wool or fine animal hair, knitted or crocheted (excl. T-shirts and vests) | 12 | 8 |  |
| 61069030 | Women's or girls' blouses, shirts and shirt-blouses of silk or silk waste, knitted or crocheted (excl. T-shirts and vests) | 12 | 8 |  |
| 61069050 | Women's or girls' blouses, shirts and shirt-blouses of flax or ramie, knitted or crocheted (excl. T-shirts and vests) | 12 | 8 |  |
| 61069090 | Women's or girls' blouses, shirts and shirt-blouses of textile materials, knitted or crocheted (excl. of wool, fine animal hair, cotton or man-made fibres, silk or silk waste, flax or ramie, T-shirts and vests) | 12 | 8 |  |
| 61071100 | Men's or boys' underpants and briefs of cotton, knitted or crocheted | 12 | 8 |  |
| 61071200 | Men's or boys' underpants and briefs of man-made fibres, knitted or crocheted | 12 | 8 |  |
| 61071900 | Men's or boys' underpants and briefs of other textile materials, knitted or crocheted (excl. of cotton or man-made fibres) | 12 | 8 |  |
| 61072100 | Men's or boys' nightshirts and pyjamas of cotton, knitted or crocheted (excl. vests and singlets) | 12 | 8 |  |
| 61072200 | Men's or boys' nightshirts and pyjamas of man-made fibres, knitted or crocheted (excl. vests and singlets) | 12 | 8 |  |
| 61072900 | Men's or boys' nightshirts and pyjamas of textile materials, knitted or crocheted (excl. of cotton or man-made fibres, and vests and singlets) | 12 | 8 |  |
| 61079100 | Men's or boys' bathrobes, dressing gowns and similar articles of cotton, knitted or crocheted | 12 | 8 |  |
| 61079900 | Men's or boys' bathrobes, dressing gowns and similar articles of textile materials, knitted or crocheted (excl. of cotton) | 12 | 8 |  |
| 61081100 | Women's or girls' slips and petticoats of man-made fibres, knitted or crocheted (excl. T-shirts and vests) | 12 | 8 |  |
| 61081900 | Women's or girls' slips and petticoats of textile materials, knitted or crocheted (excl. man-made fibres, T-shirts and vests) | 12 | 8 |  |
| 61082100 | Women's or girls' briefs and panties of cotton, knitted or crocheted | 12 | 8 |  |
| 61082200 | Women's or girls' briefs and panties of man-made fibres, knitted or crocheted | 12 | 8 |  |
| 61082900 | Women's or girls' briefs and panties of textile materials, knitted or crocheted (excl. cotton or man-made fibres) | 12 | 8 |  |
| 61083100 | Women's or girls' nightdresses and pyjamas of cotton, knitted or crocheted (excl. T‑shirts, vests and négligés) | 12 | 8 |  |
| 61083200 | Women's or girls' nightdresses and pyjamas of man-made fibres, knitted or crocheted (excl. T-shirts, vests and négligés) | 12 | 8 |  |
| 61083900 | Women's or girls' nightdresses and pyjamas of textile materials, knitted or crocheted (excl. of cotton and man-made fibres, T-shirts, vests and négligés) | 12 | 8 |  |
| 61089100 | Women's or girls' négligés, bathrobes, dressing gowns, housejackets and similar articles of cotton, knitted or crocheted (excl. vests, slips, petticoats, briefs and panties, nightdresses, pyjamas, brassiéres, girdles, corsets and similar articles) | 12 | 8 |  |
| 61089200 | Women's or girls' négligés, bathrobes, dressing gowns, housejackets and similar articles of man-made fibres, knitted or crocheted (excl. vests, slips, petticoats, briefs and panties, nightdresses, pyjamas, brassiéres, girdles, corsets and similar articles) | 12 | 8 |  |
| 61089900 | Women's or girls' négligés, bathrobes, dressing gowns, housejackets and similar articles of textile materials, knitted or crocheted (excl. of cotton or man-made fibres, vests, slips, petticoats, briefs and panties, nightdresses, pyjamas, brassiéres, girdles, corsets and similar articles) | 12 | 8 |  |
| 61091000 | T-shirts, singlets and other vests of cotton, knitted or crocheted | 12 | 8 |  |
| 61099020 | T-shirts, singlets and other vests of wool or fine animal hair or man-made fibres, knitted or crocheted | 12 | 8 |  |
| 61099090 | T-shirts, singlets and other vests of textile materials, knitted or crocheted (excl. of wool, fine animal hair, cotton or man-made fibres) | 12 | 8 |  |
| 61101110 | Jerseys and pullovers containing ≥ 50 % by weight of wool and weighing ≥ 600 g/article, knitted or crocheted | 10,5 | 8 |  |
| 61101130 | Men's or boys' jerseys, pullovers, cardigans, waistcoats and similar articles, of wool, knitted or crocheted (excl. jerseys and pullovers containing ≥ 50 % by weight of wool and weighing ≥ 600 g/article, and wadded waistcoats) | 12 | 8 |  |
| 61101190 | Women's or girls' jerseys, pullovers, cardigans, waistcoats and similar articles, of wool, knitted or crocheted (excl. jerseys and pullovers containing ≥ 50 % by weight of wool and weighing ≥ 600 g/article, and wadded waistcoats) | 12 | 8 |  |
| 61101210 | Jerseys, pullovers, cardigans, waistcoats and similar articles, of hair of Kashmir "cashmere" goats, knitted or crocheted, for men or boys (excl. quilted articles) | 12 | 8 |  |
| 61101290 | Jerseys, pullovers, cardigans, waistcoats and similar articles, of hair of Kashmir "cashmere" goats, knitted or crocheted, for women or girls (excl. quilted articles) | 12 | 8 |  |
| 61101910 | Jerseys, pullovers, cardigans, waistcoats and similar articles, of fine animal hair, knitted or crocheted, for men or boys (excl. from hair of Kashmir "cashmere" goats and quilted articles) | 12 | 8 |  |
| 61101990 | Jerseys, pullovers, cardigans, waistcoats and similar articles, of fine animal hair, knitted or crocheted, for women or girls (excl. from hair of Kashmir "cashmere" goats and quilted articles) | 12 | 8 |  |
| 61102010 | Lightweight fine knit roll, polo or turtleneck jumpers and pullovers of cotton, knitted or crocheted | 12 | 8 |  |
| 61102091 | Men's or boys' jerseys, pullovers, cardigans, waistcoats and similar articles, of cotton, knitted or crocheted (excl. lightweight fine knit roll, polo or turtleneck jumpers and pullovers and wadded waistcoats) | 12 | 8 |  |
| 61102099 | Women's or girls' jerseys, pullovers, cardigans, waistcoats and similar articles, of cotton, knitted or crocheted (excl. lightweight fine knit roll, polo or turtleneck jumpers and pullovers and wadded waistcoats) | 12 | 8 |  |
| 61103010 | Lightweight fine knit roll, polo or turtleneck jumpers and pullovers of man-made fibres, knitted or crocheted | 12 | 8 |  |
| 61103091 | Men's or boys' jerseys, pullovers, cardigans, waistcoats and similar articles, of man-made fibres, knitted or crocheted (excl. lightweight fine knit roll, polo or turtleneck jumpers and pullovers and wadded waistcoats) | 12 | 8 |  |
| 61103099 | Women's or girls' jerseys, pullovers, cardigans, waistcoats and similar articles, of man-made fibres, knitted or crocheted (excl. lightweight fine knit roll, polo or turtleneck jumpers and pullovers and wadded waistcoats) | 12 | 8 |  |
| 61109010 | Jerseys, pullovers, cardigans, waistcoats and similar articles, of flax or ramie, knitted or crocheted (excl. wadded waistcoats) | 12 | 8 |  |
| 61109090 | Jerseys, pullovers, cardigans, waistcoats and similar articles, of textile materials, knitted or crocheted (excl. of man-made fibres, wool, fine animal hair, cotton, flax or ramie, and wadded waistcoats) | 12 | 8 |  |
| 61112010 | Babies' gloves, mittens and mitts, of cotton, knitted or crocheted | 8,9 | 8 |  |
| 61112090 | Babies' garments and clothing accessories, of cotton, knitted or crocheted (excl. gloves, mittens, mitts and hats) | 12 | 8 |  |
| 61113010 | Babies' gloves, mittens and mitts for babies, of synthetic fibres, knitted or crocheted | 8,9 | 8 |  |
| 61113090 | Babies' garments and clothing accessories, of synthetic fibres, knitted or crocheted (excl. gloves, mittens, mitts and hats) | 12 | 8 |  |
| 61119011 | Babies' gloves, mittens and mitts, of wool or fine animal hair, knitted or crocheted | 8,9 | 8 |  |
| 61119019 | Babies' garments and clothing accessories, of wool or fine animal hair, knitted or crocheted (excl. gloves, mittens, mitts and hats) | 12 | 8 |  |
| 61119090 | Babies' garments and clothing accessories of textile materials, knitted or crocheted (excl. of wool, fine animal hair, cotton or synthetic fibres, and hats) | 12 | 8 |  |
| 61121100 | Track-suits of cotton, knitted or crocheted | 12 | 8 |  |
| 61121200 | Track-suits of synthetic fibres, knitted or crocheted | 12 | 8 |  |
| 61121900 | Track-suits of textile materials, knitted or crocheted (excl. cotton or synthetic fibres) | 12 | 8 |  |
| 61122000 | Ski-suits, knitted or crocheted | 12 | 8 |  |
| 61123110 | Men's or boys' swimwear of synthetic fibres, knitted or crocheted, containing ≥ 5 % by weight of rubber thread | 8 | 8 |  |
| 61123190 | Men's or boys' swimwear of synthetic fibres, knitted or crocheted (excl. containing ≥ 5 % by weight of rubber thread) | 12 | 8 |  |
| 61123910 | Men's or boys' swimwear of textile materials, knitted or crocheted, containing ≥ 5 % by weight of rubber thread (excl. synthetic fibres) | 8 | 8 |  |
| 61123990 | Men's or boys' swimwear of textile materials, knitted or crocheted (excl. synthetic fibres and containing ≥ 5 % by weight of rubber thread) | 12 | 8 |  |
| 61124110 | Women's or girls' swimwear of synthetic fibres, knitted or crocheted, containing ≥ 5 % by weight of rubber thread | 8 | 8 |  |
| 61124190 | Women's or girls' swimwear of synthetic fibres, knitted or crocheted (excl. containing ≥ 5 % by weight of rubber thread) | 12 | 8 |  |
| 61124910 | Women's or girls' swimwear of textile materials, knitted or crocheted, containing ≥ 5 % by weight of rubber thread (excl. synthetic fibres) | 8 | 8 |  |
| 61124990 | Women's or girls' swimwear of textile materials, knitted or crocheted (excl. synthetic fibres and containing ≥ 5 % by weight of rubber thread) | 12 | 8 |  |
| 61130010 | Garments, knitted or crocheted, rubberised (excl. babies' garments and clothing accessories) | 8 | 8 |  |
| 61130090 | Garments, knitted or crocheted, impregnated, coated or covered with plastics or other materials (excl. rubberised and babies' garments and clothing accessories) | 12 | 8 |  |
| 61142000 | Special garments for professional, sporting or other purposes, n.e.s., of cotton, knitted or crocheted | 12 | 8 |  |
| 61143000 | Special garments for professional, sporting or other purposes, n.e.s., of man-made fibres, knitted or crocheted | 12 | 8 |  |
| 61149000 | Special garments for professional, sporting or other purposes, n.e.s., of textile materials, knitted or crocheted (excl. of cotton and man-made fibres) | 12 | 8 |  |
| 61151010 | Stockings for varicose veins of synthetic fibres, knitted or crocheted | 8 | 8 |  |
| 61151090 | Graduated compression hosiery of textile materials, knitted or crocheted (excl. stockings for varicose veins of synthetic fibres and hosiery for babies) | 12 | 8 |  |
| 61152100 | Pantyhose and tights of synthetic fibres, knitted or crocheted, measuring per single yarn < 67 decitex (excl. graduated compression hosiery) | 12 | 8 |  |
| 61152200 | Pantyhose and tights of synthetic fibres, knitted or crocheted, measuring per single yarn ≥ 67 decitex (excl. graduated compression hosiery) | 12 | 8 |  |
| 61152900 | Pantyhose and tights of textile materials, knitted or crocheted (excl. graduated compression hosiery, those of synthetic fibres and hosiery for babies) | 12 | 8 |  |
| 61153011 | Women's knee-length stockings of synthetic fibres, knitted or crocheted, measuring per single yarn < 67 decitex (excl. graduated compression hosiery) | 12 | 8 |  |
| 61153019 | Women's full-length hosiery of synthetic fibres, knitted or crocheted, measuring per single yarn < 67 decitex (excl. graduated compression hosiery, pantyhose and tights and knee length stockings) | 12 | 8 |  |
| 61153090 | Women's full-length and knee-length hosiery, knitted or crocheted, measuring per single yarn < 67 decitex (excl. graduated compression hosiery, those of synthetic fibres and pantyhose and tights) | 12 | 8 |  |
| 61159400 | Full-length or knee-length stockings, socks and other hosiery, incl. footwear without applied soles, of wool or fine animal hair, knitted or crocheted (excl. graduated compression hosiery, pantyhose and tights, women's full‑length or knee-length stockings, measuring per single yarn < 67 decitex, and hosiery for babies) | 12 | 8 |  |
| 61159500 | Full-length or knee-length stockings, socks and other hosiery, incl. footwear without applied soles, of cotton, knitted or crocheted (excl. graduated compression hosiery, pantyhose and tights, women's full-length or knee-length stockings, measuring per single yarn < 67 decitex, and hosiery for babies) | 12 | 8 |  |
| 61159610 | Knee-length stockings of synthetic fibres, knitted or crocheted (excl. graduated compression hosiery, women's full-length stockings measuring per single yarn < 67 decitex, and hosiery for babies) | 12 | 8 |  |
| 61159691 | Women's stockings of synthetic fibres, knitted or crocheted (excl. graduated compression hosiery, pantyhose and tights, women's full-length stockings measuring per single yarn < 67 decitex and knee-length stockings) | 12 | 8 |  |
| 61159699 | Full-length stockings, socks and other hosiery, incl. footwear without applied soles, of synthetic fibres, knitted or crocheted (excl. graduated compression hosiery, women's pantyhose and tights, full-length or knee-length stockings, and hosiery for babies) | 12 | 8 |  |
| 61159900 | Full-length or knee-length stockings, socks and other hosiery, incl. footwear without applied soles, of textile materials, knitted or crocheted (excl. of wool, fine animal hair, cotton or synthetic fibres, graduated compression hosiery, pantyhose and tights, women's full-length or knee-length stockings, measuring per single yarn < 67 decitex, and hosiery for babies) | 12 | 8 |  |
| 61161020 | Gloves, impregnated, coated or covered with rubber, knitted or crocheted | 8 | 8 |  |
| 61161080 | Mittens and mitts, impregnated, coated or covered with plastics or rubber, knitted or crocheted, and gloves, impregnated, coated or covered with plastics, knitted or crocheted | 8,9 | 8 |  |
| 61169100 | Gloves, mittens and mitts, of wool or fine animal hair, knitted or crocheted (excl. for babies) | 8,9 | 8 |  |
| 61169200 | Gloves, mittens and mitts, of cotton, knitted or crocheted (excl. impregnated, coated or covered with plastics or rubber, and for babies) | 8,9 | 8 |  |
| 61169300 | Gloves, mittens and mitts, of synthetic fibres, knitted or crocheted (excl. impregnated, coated or covered with plastics or rubber, and for babies) | 8,9 | 8 |  |
| 61169900 | Gloves, mittens and mitts, of textile materials, knitted or crocheted (excl. of wool, fine animal hair, cotton or synthetic fibres, impregnated, coated or covered with plastics or rubber, and for babies) | 8,9 | 8 |  |
| 61171000 | Shawls, scarves, mufflers, mantillas, veils and the like, knitted or crocheted | 12 | 8 |  |
| 61178010 | Made-up clothing accessories, knitted or crocheted, elasticated or rubberised, n.e.s. | 8 | 8 |  |
| 61178080 | Ties, bow ties, cravats and other made-up clothing accessories, knitted or crocheted, n.e.s. (excl. elasticated or rubberised, shawls, scarves, mufflers, mantillas, veils and the like) | 12 | 8 |  |
| 61179000 | Parts of garments or clothing accessories, knitted or crocheted, n.e.s. | 12 | 8 |  |
| 62011100 | Men's or boys' overcoats, raincoats, car coats, capes, cloaks and similar articles, of wool or fine animal hair (excl. knitted or crocheted) | 12 | 8 |  |
| 62011210 | Men's or boys' overcoats, raincoats, car coats, capes, cloaks and similar articles, of cotton, of a weight per garment of ≤ 1kg (excl. knitted or crocheted) | 12 | 8 |  |
| 62011290 | Men's or boys' overcoats, raincoats, car coats, capes, cloaks and similar articles, of cotton, of a weight per garment of > 1kg (excl. knitted or crocheted) | 12 | 8 |  |
| 62011310 | Men's or boys' overcoats, raincoats, car coats, capes, cloaks and similar articles, of man-made fibres, of a weight per garment of ≤ 1kg (excl. knitted or crocheted) | 12 | 8 |  |
| 62011390 | Men's or boys' overcoats, raincoats, car coats, capes, cloaks and similar articles, of man-made fibres, of a weight per garment of > 1kg (excl. knitted or crocheted) | 12 | 8 |  |
| 62011900 | Men's or boys' overcoats, raincoats, car coats, capes, cloaks and similar articles, of textile materials (excl. of wool or fine animal hair, cotton or man-made fibres, knitted or crocheted) | 12 | 8 |  |
| 62019100 | Men's or boys' anoraks, incl. ski jackets, windcheaters, wind-jackets and similar articles, of wool or fine animal hair (excl. knitted or crocheted, suits, ensembles, jackets, blazers and trousers) | 12 | 8 |  |
| 62019200 | Men's or boys' anoraks, windcheaters, wind jackets and similar articles, of cotton (not knitted or crocheted and excl. suits, ensembles, jackets, blazers, trousers and tops of ski suits) | 12 | 8 |  |
| 62019300 | Men's or boys' anoraks, windcheaters, wind jackets and similar articles, of man-made fibres (not knitted or crocheted and excl. suits, ensembles, jackets, blazers, trousers and tops of ski suits) | 12 | 8 |  |
| 62019900 | Men's or boys' anoraks, incl. ski jackets, windcheaters, wind-jackets and similar articles of textile materials (excl. of wool, fine animal hair, cotton or man-made fibres, knitted or crocheted, suits, ensembles, jackets, blazers and trousers) | 12 | 8 |  |
| 62021100 | Women's or girls' overcoats, raincoats, car coats, capes, cloaks and similar articles, of wool or fine animal hair (excl. knitted or crocheted) | 12 | 8 |  |
| 62021210 | Women's or girls' overcoats, raincoats, car coats, capes, cloaks and similar articles, of cotton, of a weight per garment of ≤ 1kg (excl. knitted or crocheted) | 12 | 8 |  |
| 62021290 | Women's or girls' overcoats, raincoats, car coats, capes, cloaks and similar articles, of cotton, of a weight per garment of > 1kg (excl. knitted or crocheted) | 12 | 8 |  |
| 62021310 | Women's or girls' overcoats, raincoats, car coats, capes, cloaks and similar articles, of man-made fibres, of a weight per garment of ≤ 1kg (excl. knitted or crocheted) | 12 | 8 |  |
| 62021390 | Women's or girls' overcoats, raincoats, car coats, capes, cloaks and similar articles, of man-made fibres, of a weight per garment of > 1kg (excl. knitted or crocheted) | 12 | 8 |  |
| 62021900 | Women's or girls' overcoats, raincoats, car coats, capes, cloaks and similar articles, of textile materials (excl. of wool or fine animal hair, cotton or man-made fibres, knitted or crocheted) | 12 | 8 |  |
| 62029100 | Women's or girls' anoraks, incl. ski jackets, windcheaters, wind-jackets and similar articles, of wool or fine animal hair (excl. knitted or crocheted, suits, ensembles, jackets, blazers and trousers) | 12 | 8 |  |
| 62029200 | Women's or girls' anoraks, windcheaters, wind jackets and similar articles, of cotton (not knitted or crocheted and excl. suits, ensembles, jackets, blazers, trousers and tops of ski suits) | 12 | 8 |  |
| 62029300 | Women's or girls' anoraks, windcheaters, wind jackets and similar articles, of man-made fibres (not knitted or crocheted and excl. suits, ensembles, jackets, blazers, trousers and tops of ski suits) | 12 | 8 |  |
| 62029900 | Women's or girls' anoraks, incl. ski jackets, windcheaters, wind-jackets and similar articles, of textile materials (excl. of wool, fine animal hair, cotton or man-made fibres, knitted or crocheted, suits, ensembles, jackets, blazers and trousers) | 12 | 8 |  |
| 62031100 | Men's or boys' suits of wool or fine animal hair (excl. knitted or crocheted, tracksuits, ski suits and swimwear) | 12 | 8 |  |
| 62031200 | Men's or boys' suits of synthetic fibres (excl. knitted or crocheted, tracksuits, ski suits and swimwear) | 12 | 8 |  |
| 62031910 | Men's or boys' suits of cotton (excl. knitted or crocheted, tracksuits, ski suits and swimwear) | 12 | 8 |  |
| 62031930 | Men's or boys' suits of artificial fibres (excl. knitted or crocheted, tracksuits, ski suits and swimwear) | 12 | 8 |  |
| 62031990 | Men's or boys' suits of textile materials (excl. of wool or fine animal hair, cotton or synthetic fibres, knitted or crocheted, tracksuits, ski suits and swimwear) | 12 | 8 |  |
| 62032210 | Men's or boys' industrial and occupational ensembles of cotton (excl. knitted or crocheted) | 12 | 8 |  |
| 62032280 | Men's or boys' ensembles, of cotton (not knitted or crocheted and excl. industrial and occupational clothing, tracksuits, ski ensembles and swimwear) | 12 | 8 |  |
| 62032310 | Men's or boys' industrial and occupational ensembles of synthetic fibres (excl. knitted or crocheted) | 12 | 8 |  |
| 62032380 | Men's or boys' ensembles, of synthetic fibres (not knitted or crocheted and excl. industrial and occupational clothing, tracksuits, ski ensembles and swimwear) | 12 | 8 |  |
| 62032911 | Men's or boys' industrial and occupational ensembles of artificial fibres (excl. knitted or crocheted) | 12 | 8 |  |
| 62032918 | Men's or boys' ensembles, of artificial fibres (not knitted or crocheted and excl. industrial and occupational clothing, tracksuits, ski ensembles and swimwear) | 12 | 8 |  |
| 62032930 | Men's or boys' ensembles of wool or fine animal hair (excl. knitted or crocheted, ski ensembles and swimwear) | 12 | 8 |  |
| 62032990 | Men's or boys' ensembles of textile materials (excl. of wool, fine animal hair, cotton, man-made fibres, knitted or crocheted, ski ensembles and swimwear) | 12 | 8 |  |
| 62033100 | Men's or boys' jackets and blazers of wool or fine animal hair (excl. knitted or crocheted, and wind-jackets and similar articles) | 12 | 8 |  |
| 62033210 | Men's or boys' jackets and blazers of cotton, industrial and occupational (excl. knitted or crocheted, and wind-jackets and similar articles) | 12 | 8 |  |
| 62033290 | Men's or boys' jackets and blazers of cotton (excl. knitted or crocheted, industrial and occupational, and wind-jackets and similar articles) | 12 | 8 |  |
| 62033310 | Men's or boys' jackets and blazers of synthetic fibres, industrial and occupational (excl. knitted or crocheted, and wind-jackets and similar articles) | 12 | 8 |  |
| 62033390 | Men's or boys' jackets and blazers of synthetic fibres (excl. knitted or crocheted, industrial and occupational, and wind-jackets and similar articles) | 12 | 8 |  |
| 62033911 | Men's or boys' jackets and blazers of artificial fibres, industrial and occupational (excl. knitted or crocheted, and wind-jackets and similar articles) | 12 | 8 |  |
| 62033919 | Men's or boys' jackets and blazers of artificial fibres (excl. knitted or crocheted, industrial and occupational, and wind-jackets and similar articles) | 12 | 8 |  |
| 62033990 | Men's or boys' jackets and blazers of textile materials (excl. of wool, fine animal hair, cotton or man-made fibres, knitted or crocheted, and wind-jackets and similar articles) | 12 | 8 |  |
| 62034110 | Men's or boys' trousers and breeches of wool or fine animal hair (excl. knitted or crocheted, bib and brace overalls and underpants) | 12 | 8 |  |
| 62034130 | Men's or boys' bib and brace overalls of wool or fine animal hair (excl. knitted or crocheted) | 12 | 8 |  |
| 62034190 | Men's or boys' shorts of wool or fine animal hair (excl. knitted or crocheted, underpants and swimwear) | 12 | 8 |  |
| 62034211 | Men's or boys' industrial and occupational trousers and breeches of cotton (excl. knitted or crocheted and bib and brace overalls) | 12 | 8 |  |
| 62034231 | Men's or boys' trousers and breeches of cotton denim (excl. knitted or crocheted, industrial and occupational, bib and brace overalls and underpants) | 12 | 8 |  |
| 62034233 | Men's or boys' trousers and breeches of cotton cut corduroy (excl. knitted or crocheted, industrial and occupational, bib and brace overalls and underpants) | 12 | 8 |  |
| 62034235 | Men's or boys' trousers and breeches of cotton (excl. denim, cut corduroy, knitted or crocheted, industrial and occupational, bib and brace overalls and underpants) | 12 | 8 |  |
| 62034251 | Men's or boys' bib and brace overalls, of cotton, industrial and occupational (excl. knitted or crocheted) | 12 | 8 |  |
| 62034259 | Men's or boys' bib and brace overalls, of cotton (excl. knitted or crocheted, industrial and occupational) | 12 | 8 |  |
| 62034290 | Men's or boys' shorts of cotton (excl. knitted or crocheted, swimwear and underpants) | 12 | 8 |  |
| 62034311 | Men's or boys' trousers and breeches of synthetic fibres, industrial and occupational (excl. knitted or crocheted and bib and brace overalls) | 12 | 8 |  |
| 62034319 | Men's or boys' trousers and breeches of synthetic fibres (excl. knitted or crocheted, industrial and occupational, bib and brace overalls and underpants) | 12 | 8 |  |
| 62034331 | Men's or boys' bib and brace overalls of synthetic fibres, industrial and occupational (excl. knitted or crocheted) | 12 | 8 |  |
| 62034339 | Men's or boys' bib and brace overalls of synthetic fibres (excl. knitted or crocheted, and industrial and occupational) | 12 | 8 |  |
| 62034390 | Men's or boys' shorts of synthetic fibres (excl. knitted or crocheted, underpants and swimwear) | 12 | 8 |  |
| 62034911 | Men's or boys' trousers and breeches of artificial fibres, industrial and occupational (excl. knitted or crocheted and bib and brace overalls) | 12 | 8 |  |
| 62034919 | Men's or boys' trousers and breeches of artificial fibres (excl. knitted or crocheted, industrial and occupational, bib and brace overalls and underpants) | 12 | 8 |  |
| 62034931 | Men's or boys' bib and brace overalls of artificial fibres, industrial and occupational (excl. knitted or crocheted) | 12 | 8 |  |
| 62034939 | Men's or boys' bib and brace overalls of artificial fibres (excl. knitted or crocheted, industrial and occupational) | 12 | 8 |  |
| 62034950 | Men's or boys' shorts of artificial fibres (excl. knitted or crocheted, underpants and swimwear) | 12 | 8 |  |
| 62034990 | Men's or boys' trousers, bib and brace overalls, breeches and shorts of textile materials (excl. of wool, fine animal hair, cotton or man-made fibres, knitted or crocheted, underpants and swimwear) | 12 | 8 |  |
| 62041100 | Women's or girls' suits of wool or fine animal hair (excl. knitted or crocheted, ski overalls and swimwear) | 12 | 8 |  |
| 62041200 | Women's or girls' suits of cotton (excl. knitted or crocheted, ski overalls and swimwear) | 12 | 8 |  |
| 62041300 | Women's or girls' suits of synthetic fibres (excl. knitted or crocheted, ski overalls and swimwear) | 12 | 8 |  |
| 62041910 | Women's or girls' suits of artificial fibres (excl. knitted or crocheted, ski overalls and swimwear) | 12 | 8 |  |
| 62041990 | Women's or girls' suits of textile materials (excl. of wool, fine animal hair, cotton or man-made fibres, knitted or crocheted, ski overalls and swimwear) | 12 | 8 |  |
| 62042100 | Women's or girls' ensembles of wool or fine animal hair (excl. knitted or crocheted, ski overalls and swimwear) | 12 | 8 |  |
| 62042210 | Women's or girls' ensembles of cotton, industrial and occupational (excl. knitted or crocheted) | 12 | 8 |  |
| 62042280 | Women's or girls' ensembles, of cotton (not knitted or crocheted and excl. industrial and occupational clothing, tracksuits, ski ensembles and swimwear) | 12 | 8 |  |
| 62042310 | Women's or girls' ensembles of synthetic fibres, industrial and occupational (excl. knitted or crocheted) | 12 | 8 |  |
| 62042380 | Women's or girls' ensembles, of synthetic fibres (not knitted or crocheted and excl. industrial and occupational clothing, tracksuits, ski ensembles and swimwear) | 12 | 8 |  |
| 62042911 | Women's or girls' ensembles, of artificial fibres, industrial and occupational (excl. knitted or crocheted) | 12 | 8 |  |
| 62042918 | Women's or girls' ensembles, of artificial fibres (not knitted or crocheted and excl. industrial and occupational clothing, tracksuits, ski ensembles and swimwear) | 12 | 8 |  |
| 62042990 | Women's or girls' ensembles of textile materials (excl. of wool, fine animal hair, cotton or man-made fibres, knitted or crocheted, ski overalls and swimwear) | 12 | 8 |  |
| 62043100 | Women's or girls' jackets and blazers of wool or fine animal hair (excl. knitted or crocheted, wind-jackets and similar articles) | 12 | 8 |  |
| 62043210 | Women's or girls' jackets and blazers of cotton, industrial and occupational (excl. knitted or crocheted, wind-jackets and similar articles) | 12 | 8 |  |
| 62043290 | Women's or girls' jackets and blazers of cotton (excl. knitted or crocheted, industrial and occupational, wind-jackets and similar articles) | 12 | 8 |  |
| 62043310 | Women's or girls' jackets and blazers of synthetic fibres, industrial and occupational (excl. knitted or crocheted, wind-jackets and similar articles) | 12 | 8 |  |
| 62043390 | Women's or girls' jackets and blazers of synthetic fibres (excl. knitted or crocheted, industrial and occupational, wind-jackets and similar articles) | 12 | 8 |  |
| 62043911 | Women's or girls' jackets and blazers of artificial fibres, industrial and occupational (excl. knitted or crocheted, wind-jackets and similar articles) | 12 | 8 |  |
| 62043919 | Women's or girls' jackets and blazers of artificial fibres (excl. knitted or crocheted, industrial and occupational, wind-jackets and similar articles) | 12 | 8 |  |
| 62043990 | Women's or girls' jackets and blazers of textile materials (excl. of wool, fine animal hair, cotton or man-made fibres, knitted or crocheted, wind-jackets and similar articles) | 12 | 8 |  |
| 62044100 | Women's or girls' dresses of wool or fine animal hair (excl. knitted or crocheted and petticoats) | 12 | 8 |  |
| 62044200 | Women's or girls' dresses of cotton (excl. knitted or crocheted and petticoats) | 12 | 8 |  |
| 62044300 | Women's or girls' dresses of synthetic fibres (excl. knitted or crocheted and petticoats) | 12 | 8 |  |
| 62044400 | Women's or girls' dresses of artificial fibres (excl. knitted or crocheted and petticoats) | 12 | 8 |  |
| 62044910 | Women's or girls' dresses of textile materials, of silk or silk waste (excl. knitted or crocheted and petticoats) | 12 | 8 |  |
| 62044990 | Women's or girls' dresses of textile materials (excl. of silk or silk waste, wool, fine animal hair, cotton or man-made fibres, knitted or crocheted and petticoats) | 12 | 8 |  |
| 62045100 | Women's or girls' skirts and divided skirts of wool or fine animal hair (excl. knitted or crocheted and petticoats) | 12 | 8 |  |
| 62045200 | Women's or girls' skirts and divided skirts of cotton (excl. knitted or crocheted and petticoats) | 12 | 8 |  |
| 62045300 | Women's or girls' skirts and divided skirts of synthetic fibres (excl. knitted or crocheted and petticoats) | 12 | 8 |  |
| 62045910 | Women's or girls' skirts and divided skirts of artificial fibres (excl. knitted or crocheted and petticoats) | 12 | 8 |  |
| 62045990 | Women's or girls' skirts and divided skirts of textile materials (excl. of wool, fine animal hair, cotton or man-made fibres, knitted or crocheted and petticoats) | 12 | 8 |  |
| 62046110 | Women's or girls' trousers and breeches of wool or fine animal hair (excl. knitted or crocheted, panties and swimwear) | 12 | 8 |  |
| 62046185 | Women's or girls' bib and brace overalls and shorts, of wool or fine animal hair (excl. knitted or crocheted, panties and swimwear) | 12 | 8 |  |
| 62046211 | Women's or girls' trousers and breeches of cotton, industrial and occupational (excl. knitted or crocheted and bib and brace overalls) | 12 | 8 |  |
| 62046231 | Women's or girls' cotton denim trousers and breeches (excl. industrial and occupational, bib and brace overalls and panties) | 12 | 8 |  |
| 62046233 | Women's or girls' trousers and breeches of cotton cut corduroy (excl. industrial and occupational, bib and brace overalls and panties) | 12 | 8 |  |
| 62046239 | Women's or girls' trousers and breeches, of cotton (not of cut corduroy, of denim or knitted or crocheted and excl. industrial and occupational clothing, bib and brace overalls, briefs and tracksuit bottoms) | 12 | 8 |  |
| 62046251 | Women's or girls' bib and brace overalls, of cotton, industrial and occupational (excl. knitted or crocheted) | 12 | 8 |  |
| 62046259 | Women's or girls' cotton bib and brace overalls (excl. knitted or crocheted, industrial and occupational) | 12 | 8 |  |
| 62046290 | Women's or girls' cotton shorts (excl. knitted or crocheted, panties and swimwear) | 12 | 8 |  |
| 62046311 | Women's or girls' trousers and breeches, of synthetic fibres, industrial and occupational (excl. knitted or crocheted and bib and brace overalls) | 12 | 8 |  |
| 62046318 | Women's or girls' trousers and breeches, of synthetic fibres (not of cut corduroy, of denim or knitted or crocheted and excl. industrial and occupational clothing, bib and brace overalls, briefs and tracksuit bottoms) | 12 | 8 |  |
| 62046331 | Women's or girls' bib and brace overalls, of synthetic fibres, industrial and occupational (excl. knitted or crocheted) | 12 | 8 |  |
| 62046339 | Women's or girls' bib and brace overalls, of synthetic fibres (excl. knitted or crocheted, occupational and industrial) | 12 | 8 |  |
| 62046390 | Women's or girls' shorts of synthetic fibres (excl. knitted or crocheted, panties and swimwear) | 12 | 8 |  |
| 62046911 | Women's or girls' trousers and breeches, of artificial fibres, industrial and occupational (excl. knitted or crocheted, and bib and brace overalls) | 12 | 8 |  |
| 62046918 | Women's or girls' trousers and breeches, of artificial fibres (not of cut corduroy, of denim or knitted or crocheted and excl. industrial and occupational clothing, bib and brace overalls, briefs and tracksuit bottoms) | 12 | 8 |  |
| 62046931 | Women's or girls' bib and brace overalls, of artificial fibres, industrial and occupational (excl. knitted or crocheted) | 12 | 8 |  |
| 62046939 | Women's or girls' bib and brace overalls of artificial fibres (excl. knitted or crocheted, industrial and occupational) | 12 | 8 |  |
| 62046950 | Women's or girls' shorts of artificial fibres (excl. knitted or crocheted, panties and swimwear) | 12 | 8 |  |
| 62046990 | Women's or girls' trousers, bib and brace overalls, breeches and shorts of textile materials (excl. of wool, fine animal hair, cotton or man-made fibres, knitted or crocheted, panties and swimwear) | 12 | 8 |  |
| 62052000 | Men's or boys' shirts of cotton (excl. knitted or crocheted, nightshirts, singlets and other vests) | 12 | 8 |  |
| 62053000 | Men's or boys' shirts of man-made fibres (excl. knitted or crocheted, nightshirts, singlets and other vests) | 12 | 8 |  |
| 62059010 | Men's or boys' shirts of flax or ramie (excl. knitted or crocheted, nightshirts, singlets and other vests) | 12 | 8 |  |
| 62059080 | Men's or boys' shirts of textile materials (excl. of cotton or man-made fibres, flax or ramie, knitted or crocheted, nightshirts, singlets and other vests) | 12 | 8 |  |
| 62061000 | Women's or girls' blouses, shirts and shirt-blouses of silk or silk waste (excl. knitted or crocheted and vests) | 12 | 8 |  |
| 62062000 | Women's or girls' blouses, shirts and shirt-blouses of wool or fine animal hair (excl. knitted or crocheted and vests) | 12 | 8 |  |
| 62063000 | Women's or girls' blouses, shirts and shirt-blouses of cotton (excl. knitted or crocheted and vests) | 12 | 8 |  |
| 62064000 | Women's or girls' blouses, shirts and shirt-blouses of man-made fibres (excl. knitted or crocheted and vests) | 12 | 8 |  |
| 62069010 | Women's or girls' blouses, shirts and shirt-blouses of flax or ramie (excl. knitted or crocheted and vests) | 12 | 8 |  |
| 62069090 | Women's or girls' blouses, shirts and shirt-blouses of textile materials (excl. of silk, silk waste, wool, fine animal hair, cotton or man-made fibres, flax or ramie, knitted or crocheted and vests) | 12 | 8 |  |
| 62071100 | Men's or boys' underpants and briefs of cotton (excl. knitted or crocheted) | 12 | 8 |  |
| 62071900 | Men's or boys' underpants and briefs of textile materials (excl. cotton and knitted or crocheted) | 12 | 8 |  |
| 62072100 | Men's or boys' nightshirts and pyjamas of cotton (excl. knitted or crocheted, vests, singlets and underpants) | 12 | 8 |  |
| 62072200 | Men's or boys' nightshirts and pyjamas of man-made fibres (excl. knitted or crocheted, vests, singlets and underpants) | 12 | 8 |  |
| 62072900 | Men's or boys' nightshirts and pyjamas of textile materials (excl. of cotton or man-made fibres, knitted or crocheted, vests, singlets and underpants) | 12 | 8 |  |
| 62079100 | Men's or boys' singlets and other vests, bathrobes, dressing gowns and similar articles of cotton (excl. knitted or crocheted, underpants, nightshirts and pyjamas) | 12 | 8 |  |
| 62079910 | Men's or boys' singlets and other vests, bathrobes, dressing gowns and similar articles of man-made fibres (excl. knitted or crocheted, underpants, nightshirts and pyjamas) | 12 | 8 |  |
| 62079990 | Men's or boys' singlets and other vests, bathrobes and dressing gowns of textile materials (excl. of cotton or man-made fibres, knitted or crocheted, underpants, nightshirts and pyjamas) | 12 | 8 |  |
| 62081100 | Women's or girls' slips and petticoats of man-made fibres (excl. knitted or crocheted and vests) | 12 | 8 |  |
| 62081900 | Women's or girls' slips and petticoats of textile materials (excl. man-made fibres, knitted or crocheted and vests) | 12 | 8 |  |
| 62082100 | Women's or girls' nightdresses and pyjamas of cotton (excl. knitted or crocheted, vests and négligés) | 12 | 8 |  |
| 62082200 | Women's or girls' nightdresses and pyjamas of man-made fibres (excl. knitted or crocheted, vests and négligés) | 12 | 8 |  |
| 62082900 | Women's or girls' nightdresses and pyjamas of textile materials (excl. cotton and man-made fibres, knitted or crocheted, vests and négligés) | 12 | 8 |  |
| 62089100 | Women's or girls' singlets and other vests, briefs, panties, négligés, bathrobes, dressing gowns, housecoats and similar articles of cotton (excl. knitted or crocheted, slips, petticoats, nightdresses and pyjamas, brassières, girdles, corsets and similar articles) | 12 | 8 |  |
| 62089200 | Women's or girls' singlets and other vests, briefs, panties, négligés, bathrobes, dressing gowns, housecoats and similar articles of man-made fibres (excl. knitted or crocheted, slips, petticoats, nightdresses and pyjamas, brassières, girdles, corsets and similar articles) | 12 | 8 |  |
| 62089900 | Women's or girls' singlets and other vests, briefs, panties, négligés, bathrobes, dressing gowns, housecoats and similar articles of textile materials (excl. of cotton or man-made fibres, knitted or crocheted, slips, petticoats, nightdresses and pyjamas, brassières, girdles, corsets and similar articles) | 12 | 8 |  |
| 62092000 | Babies' garments and clothing accessories of cotton (excl. knitted or crocheted and hats, napkins and napkin liners [see 9619]) | 10,5 | 8 |  |
| 62093000 | Babies' garments and clothing accessories of synthetic fibres (excl. knitted or crocheted and hats, napkins and napkin liners [see 9619]) | 10,5 | 8 |  |
| 62099010 | Babies' garments and clothing accessories of wool or fine animal hair (excl. knitted or crocheted and hats) | 10,5 | 8 |  |
| 62099090 | Babies' garments and clothing accessories of textile materials (excl. of wool or fine animal hair, cotton or synthetic fibres, knitted or crocheted and hats, and napkins and napkin liners [see 9619]) | 10,5 | 8 |  |
| 62101010 | Garments made up of felt, whether or not impregnated, coated, covered or laminated (excl. babies' garments and clothing accessories) | 12 | 8 |  |
| 62101092 | Single-use gowns made up of nonwovens, of a kind used by patients or surgeons during surgical procedures | 12 | 8 |  |
| 62101098 | Garments made up of nonwovens, whether or not impregnated, coated, covered or laminated (excl. babies' garments, clothing accessories, and single-use gowns used during surgical procedures) | 12 | 8 |  |
| 62102000 | Garments of the type described in subheading 6201,11 to 6201,19, rubberised or impregnated, coated, covered or laminated with plastics or other substances | 12 | 8 |  |
| 62103000 | Garments of the type described in subheading 6202,11 to 6202,19, rubberised or impregnated, coated, covered or laminated with plastics or other substances | 12 | 8 |  |
| 62104000 | Men's or boys' garments of textile fabrics, rubberised or impregnated, coated, covered or laminated with plastics or other substances (excl. of the type described in subheading 6201,11 to 6201,19, and babies' garments and clothing accessories) | 12 | 8 |  |
| 62105000 | Women's or girls' garments of textile fabrics, rubberised or impregnated, coated, covered or laminated with plastics or other substances (excl. of the type described in subheading 6202,11 to 6202,19, and babies' garments and clothing accessories) | 12 | 8 |  |
| 62111100 | Men's or boys' swimwear (excl. knitted or crocheted) | 12 | 8 |  |
| 62111200 | Women's or girls' swimwear (excl. knitted or crocheted) | 12 | 8 |  |
| 62112000 | Ski suits (excl. knitted or crocheted) | 12 | 8 |  |
| 62113210 | Men's or boys' industrial and occupational clothing of cotton (excl. knitted or crocheted) | 12 | 8 |  |
| 62113231 | Men's or boys' lined tracksuits, of cotton, with an outer shell of a single identical fabric (not knitted or crocheted) | 12 | 8 |  |
| 62113241 | Men's or boys' lined tracksuit tops "upper parts", of cotton (not knitted or crocheted and excl. tracksuit tops with an outer shell of a single identical fabric) | 12 | 8 |  |
| 62113242 | Men's or boy's lined tracksuit bottoms "lower parts", of cotton (not knitted or crocheted and excl. tracksuit bottoms with an outer shell of a single identical fabric) | 12 | 8 |  |
| 62113290 | Men's or boys' garments, of cotton, n.e.s. (not knitted or crocheted) | 12 | 8 |  |
| 62113310 | Men's or boys' industrial and occupational clothing of man-made fibres (excl. knitted or crocheted) | 12 | 8 |  |
| 62113331 | Men's or boys' lined tracksuits, of man-made fibres, with an outer shell of a single identical fabric (not knitted or crocheted) | 12 | 8 |  |
| 62113341 | Men's or boys' lined tracksuit tops "upper parts", of man-made fibres (not knitted or crocheted and excl. tracksuit tops with an outer shell of a single identical fabric) | 12 | 8 |  |
| 62113342 | Men's or boys' lined tracksuit bottoms "lower parts", of man-made fibres (not knitted or crocheted and excl. tracksuit bottoms with an outer shell of a single identical fabric) | 12 | 8 |  |
| 62113390 | Men's or boys' garments, of man-made fibres, n.e.s. (not knitted or crocheted) | 12 | 8 |  |
| 62113900 | Men's or boys' tracksuits and other garments, n.e.s. of textile materials (excl. of cotton or man-made fibres, knitted or crocheted) | 12 | 8 |  |
| 62114210 | Women's or girls' aprons, overalls, smock-overalls and other industrial and occupational clothing of cotton (excl. knitted or crocheted) | 12 | 8 |  |
| 62114231 | Women's or girls' lined tracksuits, of cotton, with an outer shell of a single identical fabric (not knitted or crocheted) | 12 | 8 |  |
| 62114241 | Women's or girls' lined tracksuit tops "upper parts", of cotton (not knitted or crocheted and excl. tracksuit tops with an outer shell of a single identical fabric) | 12 | 8 |  |
| 62114242 | Women's or girls' lined tracksuit bottoms "lower parts", of cotton (not knitted or crocheted and excl. tracksuit bottoms with an outer shell of a single identical fabric) | 12 | 8 |  |
| 62114290 | Women's or girls' garments, of cotton, n.e.s. (not knitted or crocheted) | 12 | 8 |  |
| 62114310 | Women's or girls' aprons, overalls, smock-overalls and other industrial and occupational clothing, of man-made fibres (excl. knitted or crocheted) | 12 | 8 |  |
| 62114331 | Women's or girls' lined tracksuits, of man-made fibres, with an outer shell of a single identical fabric (not knitted or crocheted) | 12 | 8 |  |
| 62114341 | Women's or girls' lined tracksuit tops "upper parts", of man-made fibres (not knitted or crocheted and excl. tracksuit tops with an outer shell of a single identical fabric) | 12 | 8 |  |
| 62114342 | Women's or girls' lined tracksuit bottoms "lower parts", of man-made fibres (not knitted or crocheted and excl. tracksuit bottoms with an outer shell of a single identical fabric) | 12 | 8 |  |
| 62114390 | Women's or girls' garments, of man-made fibres, n.e.s. (not knitted or crocheted) | 12 | 8 |  |
| 62114900 | Women's or girls' tracksuits and other garments, n.e.s. of textile materials (excl. of cotton or man-made fibres, knitted or crocheted and goods of 9619) | 12 | 8 |  |
| 62121010 | Brassières of all types of textile materials, whether or not elasticated, incl. knitted or crocheted, in a set made up for retail sale containing a brassière and a brief | 6,5 | 8 |  |
| 62121090 | Brassieres of all types of textile materials, whether or not elasticated, incl. knitted or crocheted (excl. in a set made up for retail sale containing a brassière and a brief) | 6,5 | 8 |  |
| 62122000 | Girdles and panty girdles of all types of textile materials, whether or not elasticated, incl. knitted or crocheted (excl. belts and corselets made entirely of rubber) | 6,5 | 8 |  |
| 62123000 | Corselettes of all types of textile materials, whether or not elasticated, incl. knitted or crocheted | 6,5 | 8 |  |
| 62129000 | Corsets, braces, garters, suspenders and similar articles and parts thereof, incl. parts of brassieres, girdles, panty girdles and corselettes, of all types of textile materials, whether or not elasticated, incl. knitted or crocheted (excl. complete brassieres, girdles, panty girdles and corselettes) | 6,5 | 8 |  |
| 62132000 | Handkerchiefs of cotton, of which no side exceeds 60 cm (excl. knitted or crocheted) | 10 | 8 |  |
| 62139000 | Handkerchiefs of textile materials, of which no side exceeds 60 cm (excl. of cotton, and knitted or crocheted) | 10 | 8 |  |
| 62141000 | Shawls, scarves, mufflers, mantillas, veils and similar articles of silk or silk waste (excl. knitted or crocheted) | 8 | 8 |  |
| 62142000 | Shawls, scarves, mufflers, mantillas, veils and similar articles of wool or fine animal hair (excl. knitted or crocheted) | 8 | 8 |  |
| 62143000 | Shawls, scarves, mufflers, mantillas, veils and similar articles of synthetic fibres (excl. knitted or crocheted) | 8 | 8 |  |
| 62144000 | Shawls, scarves, mufflers, mantillas, veils and similar articles of artificial fibres (excl. knitted or crocheted) | 8 | 8 |  |
| 62149000 | Shawls, scarves, mufflers, mantillas, veils and similar articles of textile materials (excl. of silk, silk waste, wool, fine animal hair or man-made fibres, knitted or crocheted) | 8 | 8 |  |
| 62151000 | Ties, bow ties and cravats of silk or silk waste (excl. knitted or crocheted) | 6,3 | 8 |  |
| 62152000 | Ties, bow ties and cravats of man-made fibres (excl. knitted or crocheted) | 6,3 | 8 |  |
| 62159000 | Ties, bow ties and cravats of textile materials (excl. of silk, silk waste or man-made fibres, knitted or crocheted) | 6,3 | 8 |  |
| 62160000 | Gloves, mittens and mitts, of all types of textile materials (excl. knitted or crocheted and for babies) | 7,6 | 8 |  |
| 62171000 | Made-up clothing accessories, of all types of textile materials, n.e.s. (excl. knitted or crocheted) | 6,3 | 8 |  |
| 62179000 | Parts of garments or clothing accessories, of all types of textile materials, n.e.s. (excl. knitted or crocheted) | 12 | 8 |  |
| 63011000 | Electric blankets of all types of textile materials | 6,9 | 8 |  |
| 63012010 | Blankets and travelling rugs of wool or fine animal hair, knitted or crocheted (excl. electric, table covers, bedspreads and articles of bedding and similar furnishing of heading 9404) | 12 | 8 |  |
| 63012090 | Blankets and travelling rugs, of wool or fine animal hair (excl. knitted or crocheted, electric, table covers, bedspreads and articles of bedding and similar furnishing of heading 9404) | 12 | 8 |  |
| 63013010 | Blankets and travelling rugs of cotton, knitted or crocheted (excl. electric, table covers, bedspreads and articles of bedding and similar furnishing of heading 9404) | 12 | 8 |  |
| 63013090 | Blankets and travelling rugs of cotton (excl. knitted or crocheted, electric, table covers, bedspreads and articles of bedding and similar furnishing of heading 9404) | 7,5 | 8 |  |
| 63014010 | Blankets and travelling rugs of synthetic fibres, knitted or crocheted (excl. electric, table covers, bedspreads and articles of bedding and similar furnishing of heading 9404) | 12 | 8 |  |
| 63014090 | Blankets and travelling rugs of synthetic fibres (excl. knitted or crocheted, electric, table covers, bedspreads and articles of bedding and similar furnishing of heading 9404) | 12 | 8 |  |
| 63019010 | Blankets and travelling rugs, knitted or crocheted (excl. of wool or fine animal hair, cotton or synthetic fibres, electric, table covers, bedspreads and articles of bedding and similar furnishing of heading 9404) | 12 | 8 |  |
| 63019090 | Blankets and travelling rugs of textile materials (excl. of wool or fine animal hair, cotton or synthetic fibres, knitted or crocheted, electric, table covers, bedspreads and articles of bedding and similar furnishing of heading 9404) | 12 | 8 |  |
| 63021000 | Bedlinen, knitted or crocheted | 12 | 8 |  |
| 63022100 | Printed bedlinen of cotton (excl. knitted or crocheted) | 12 | 8 |  |
| 63022210 | Printed bedlinen of nonwovens of man-made fibres | 6,9 | 8 |  |
| 63022290 | Printed bedlinen of man-made fibres (excl. nonwovens and knitted or crocheted) | 12 | 8 |  |
| 63022910 | Printed bedlinen of flax or ramie (excl. knitted or crocheted) | 12 | 8 |  |
| 63022990 | Printed bedlinen of textile materials (excl. of cotton and man-made fibres, flax or ramie, knitted or crocheted) | 12 | 8 |  |
| 63023100 | Bedlinen of cotton (excl. printed, knitted or crocheted) | 12 | 8 |  |
| 63023210 | Bedlinen of nonwovens of man-made fibres (excl. printed) | 6,9 | 8 |  |
| 63023290 | Bedlinen of man-made fibres (excl. nonwovens, printed, knitted or crocheted) | 12 | 8 |  |
| 63023920 | Bedlinen of flax or ramie (excl. printed, knitted or crocheted) | 12 | 8 |  |
| 63023990 | Bedlinen of textile materials (excl. of cotton, man-made fibres, flax or ramie, printed, knitted or crocheted) | 12 | 8 |  |
| 63024000 | Table linen, knitted or crocheted | 12 | 8 |  |
| 63025100 | Table linen of cotton (excl. knitted or crocheted) | 12 | 8 |  |
| 63025310 | Table linen of nonwovens of man-made fibres | 6,9 | 8 |  |
| 63025390 | Table linen of man-made fibres (excl. nonwovens, knitted or crocheted) | 12 | 8 |  |
| 63025910 | Table linen of flax (excl. knitted or crocheted) | 12 | 8 |  |
| 63025990 | Table linen of textile materials (excl. of cotton, flax or man-made fibres, knitted or crocheted) | 12 | 8 |  |
| 63026000 | Toilet linen and kitchen linen, of terry towelling or similar terry fabrics of cotton (excl. floorcloths, polishing cloths, dishcloths and dusters) | 12 | 8 |  |
| 63029100 | Toilet linen and kitchen linen of cotton (excl. of terry fabrics, floorcloths, polishing cloths, dishcloths and dusters) | 12 | 8 |  |
| 63029310 | Toilet linen and kitchen linen of nonwovens of man-made fibres (excl. floorcloths, polishing cloths, dishcloths and dusters) | 6,9 | 8 |  |
| 63029390 | Toilet linen and kitchen linen of man-made fibres (excl. nonwovens, floorcloths, polishing cloths, dishcloths and dusters) | 12 | 8 |  |
| 63029910 | Toilet linen and kitchen linen of flax (excl. floorcloths, polishing cloths, dishcloths and dusters) | 12 | 8 |  |
| 63029990 | Toilet linen and kitchen linen of textile materials (excl. of cotton, flax or man-made fibres, floorcloths, polishing cloths, dishcloths and dusters) | 12 | 8 |  |
| 63031200 | Curtains, incl. drapes, and interior blinds, curtain or bed valances of synthetic fibres, knitted or crocheted (excl. awnings and sunblinds) | 12 | 8 |  |
| 63031900 | Curtains, incl. drapes, and interior blinds, curtain or bed valances, knitted or crocheted (excl. of synthetic fibres, awnings and sunblinds) | 12 | 8 |  |
| 63039100 | Curtains, incl. drapes, and interior blinds, curtain or bed valances of cotton (excl. knitted or crocheted, awnings and sunblinds) | 12 | 8 |  |
| 63039210 | Curtains, incl. drapes, and interior blinds, curtain or bed valances of nonwovens of synthetic fibres (excl. awnings and sunblinds) | 6,9 | 8 |  |
| 63039290 | Curtains, incl. drapes, and interior blinds, curtain or bed valances of synthetic fibres (excl. nonwovens, knitted or crocheted, awnings and sunblinds) | 12 | 8 |  |
| 63039910 | Curtains, incl. drapes, and interior blinds, curtain or bed valances of nonwovens (excl. of cotton and synthetic fibres, awnings and sunblinds) | 6,9 | 8 |  |
| 63039990 | Curtains, incl. drapes, and interior blinds, curtain or bed valances of textile materials (excl. of cotton and synthetic fibres or of nonwovens, knitted or crocheted, awnings and sunblinds) | 12 | 8 |  |
| 63041100 | Knitted or crocheted bedspreads (excl. bedlinen, quilts and eiderdowns) | 12 | 8 |  |
| 63041910 | Bedspreads of cotton (excl. knitted or crocheted, bedlinen, quilts and eiderdowns) | 12 | 8 |  |
| 63041930 | Bedspreads of flax or ramie (excl. knitted or crocheted, bedlinen, quilts and eiderdowns) | 12 | 8 |  |
| 63041990 | Bedspreads of textile materials (excl. of cotton, flax or ramie, knitted or crocheted, bedlinen, quilts and eiderdowns) | 12 | 8 |  |
| 63049100 | Articles for interior furnishing, knitted or crocheted (excl. blankets and travelling rugs, bedlinen, table linen, toilet linen, kitchen linen, curtains, incl. drapes, interior blinds, curtain or bed valances, bedspreads, lampshades and articles of heading 9404) | 12 | 8 |  |
| 63049200 | Articles for interior furnishing, of cotton (excl. knitted or crocheted, blankets and travelling rugs, bedlinen, table linen, toilet linen, kitchen linen, curtains, incl. drapes, interior blinds, curtain or bed valances, bedspreads, lampshades and articles of heading 9404) | 12 | 8 |  |
| 63049300 | Articles for interior furnishing, of synthetic fibres (excl. knitted or crocheted, blankets and travelling rugs, bedlinen, table linen, toilet linen, kitchen linen, curtains, incl. drapes, interior blinds, curtain or bed valances, bedspreads, lampshades and articles of heading 9404) | 12 | 8 |  |
| 63049900 | Articles for interior furnishing, of textile materials (excl. of cotton or synthetic fibres, knitted or crocheted, blankets and travelling rugs, bedlinen, table linen, toilet linen, kitchen linen, curtains, incl. drapes, interior blinds, curtain or bed valances, bedspreads, lampshades and articles of heading 9404) | 12 | 8 |  |
| 63051010 | Used sacks and bags, for the packing of goods, of jute or other textile bast fibres of heading 5303 | 2 | 4 |  |
| 63051090 | Sacks and bags, for the packing of goods, of jute or other textile bast fibres of heading 5303 (excl. used) | 4 | 4 |  |
| 63052000 | Sacks and bags, for the packing of goods, of cotton | 7,2 | 4 |  |
| 63053211 | Flexible intermediate bulk containers, for the packing of goods, of polyethylene or polypropylene strip or the like, knitted or crocheted | 12 | 4 |  |
| 63053219 | Flexible intermediate bulk containers, for the packing of goods, of polyethylene or polypropylene strip or the like (excl. knitted or crocheted) | 7,2 | 4 |  |
| 63053290 | Flexible intermediate bulk containers, for the packing of goods, of man-made textile materials (excl. of polyethylene or polypropylene strip or the like) | 7,2 | 4 |  |
| 63053310 | Sacks and bags, for the packing of goods, of polyethylene or polypropylene strip or the like, knitted or crocheted (excl. flexible intermediate bulk containers) | 12 | 4 |  |
| 63053390 | Sacks and bags, for the packing of goods, of polyethylene or polypropylene strip or the like (excl. knitted or crocheted and flexible intermediate bulk containers) | 7,2 | 4 |  |
| 63053900 | Sacks and bags, for the packing of goods, of man-made textile materials (excl. of polyethylene or polypropylene strip or the like, and flexible intermediate bulk containers) | 7,2 | 4 |  |
| 63059000 | Sacks and bags, for the packing of goods, of textile materials (excl. man-made, cotton, jute or other textile bast fibres of heading 5303) | 6,2 | 4 |  |
| 63061200 | Tarpaulins, awnings and sunblinds of synthetic fibres (excl. flat covers of light fabrics made up as tarpaulins) | 12 | 4 |  |
| 63061900 | Tarpaulins, awnings and sunblinds of textile materials (excl. of synthetic fibres and flat covers of light fabrics made up as tarpaulins) | 12 | 4 |  |
| 63062200 | Tents of synthetic fibres (excl. umbrella and play tents) | 12 | 4 |  |
| 63062900 | Tents of textile materials (excl. of synthetic fibres, and umbrella and play tents) | 12 | 4 |  |
| 63063000 | Sails for boats, sailboards or landcraft, of textile materials | 12 | 4 |  |
| 63064000 | Pneumatic mattresses of textile materials | 12 | 4 |  |
| 63069000 | Camping goods of textile materials (excl. tents, awnings and sunblinds, sails, pneumatic mattresses, rucksacks, knapsacks and similar receptacles, filled sleeping bags, mattresses and cushions) | 12 | 4 |  |
| 63071010 | Floorcloths, dishcloths, dusters and similar cleaning cloths, knitted or crocheted | 12 | 4 |  |
| 63071030 | Floorcloths, dishcloths, dusters and similar cleaning cloths, of nonwovens | 6,9 | 4 |  |
| 63071090 | Floorcloths, dishcloths, dusters and similar cleaning cloths, of all types of textile materials (excl. knitted or crocheted and nonwovens) | 7,7 | 4 |  |
| 63072000 | Life jackets and life belts, of all types of textile materials | 6,3 | 4 |  |
| 63079010 | Made-up articles of textile materials, incl. dress patterns, knitted or crocheted, n.e.s. | 12 | 4 |  |
| 63079091 | Made-up articles of felt, incl. dress patterns, n.e.s. | 6,3 | 4 |  |
| 63079092 | Single-use drapes used during surgical procedures made up of nonwovens | 6,3 | 4 |  |
| 63079098 | Made-up articles of textile materials, incl. dress patterns, n.e.s. (excl. of felt, knitted or crocheted, and single-use drapes used during surgical procedures made up of nonwovens) | 6,3 | 4 |  |
| 63080000 | Sets consisting of woven fabric and yarn, whether or not with accessories, for making up into rugs, tapestries, embroidered tablecloths or serviettes, or similar textile articles, put up in packings for retail sale (excl. sets for making up into articles of clothing) | 12 | 4 |  |
| 63090000 | Worn clothing and clothing accessories, blankets and travelling rugs, household linen and articles for interior furnishing, of all types of textile materials, incl. all types of footwear and headgear, showing signs of appreciable wear and presented in bulk or in bales, sacks or similar packings (excl. carpets, other floor coverings and tapestries) | 5,3 | 8 |  |
| 63101000 | Used or new rags, scrap twine, cordage, rope and cables and worn-out articles thereof, of textile materials, sorted | Free | 0 |  |
| 63109000 | Used or new rags, scrap twine, cordage, rope and cables and worn-out articles thereof, of textile materials (excl. sorted) | Free | 0 |  |
| 64011000 | Waterproof footwear incorporating a protective metal toecap, with outer soles and uppers of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes (excl. skating boots with ice or roller skates attached, shin-guards and similar protective sportswear) | 17 | 10 |  |
| 64019210 | Waterproof footwear with uppers of rubber and outer soles of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes, covering only the ankle (excl. footwear incorporating a protective metal toecap, orthopaedic footwear, footwear with fixed attachments for skiing or skating, and toy footwear) | 17 | 10 |  |
| 64019290 | Waterproof footwear with uppers of plastic and outer soles of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes, covering only the ankle (excl. footwear incorporating a protective metal toecap, orthopaedic footwear, sports footwear, footwear with fixed attachments for skiing or skating, and toy footwear) | 17 | 10 |  |
| 64019900 | Waterproof footwear covering neither the ankle nor the knee, with outer soles and uppers of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes (excl. covering the ankle but not the knee, footwear incorporating a protective metal toecap, orthopaedic footwear, skating boots with ice or roller skates attached and sports and toy footwear) | 17 | 10 |  |
| 64021210 | Ski-boots and cross-country ski footwear, with outer soles and uppers of rubber or plastics (excl. waterproof footwear of heading 6401) | 17 | 10 |  |
| 64021290 | Snowboard boots with outer soles and uppers of rubber or plastics (excl. waterproof footwear of heading 6401) | 17 | 10 |  |
| 64021900 | Sports footwear with outer soles and uppers of rubber or plastics (excl. waterproof footwear of heading 6401, ski-boots, cross-country ski footwear, snowboard boots and skating boots with ice or roller skates attached) | 16,9 | 10 |  |
| 64022000 | Footwear with outer soles and uppers of rubber or plastics, with upper straps or thongs assembled to the sole by means of plugs (excl. toy footwear) | 17 | 10 |  |
| 64029110 | Footwear covering the ankle, incorporating a protective metal toecap, with outer soles and uppers of rubber or plastics (excl. waterproof footwear of heading 6401, sports footwear and orthopaedic footwear) | 17 | 10 |  |
| 64029190 | Footwear covering the ankle, with outer soles and uppers of rubber or plastics (excl. incorporating a protective metal toecap, waterproof footwear of heading 6401, sports footwear, orthopaedic footwear and toy footwear) | 16,9 | 10 |  |
| 64029905 | Footwear incorporating a protective metal toecap, with outer soles and uppers of rubber or plastics (excl. covering the ankle, waterproof footwear of heading 6401, sports footwear and orthopaedic footwear) | 17 | 10 |  |
| 64029910 | Footwear with uppers of rubber and outer soles of rubber or plastics (excl. covering the ankle or with upper straps or thongs assembled to the sole by means of plugs, waterproof footwear of heading 6401, sports footwear, orthopaedic footwear and toy footwear) | 16,8 | 10 |  |
| 64029931 | Footwear with uppers of plastic and outer soles of rubber or plastics, with a vamp made of straps or which has one or several pieces cut out, with a maximum sole and heel height of > 3cm (excl. with upper straps or thongs assembled to the sole by means of plugs) | 16,8 | 10 |  |
| 64029939 | Footwear with uppers of plastic and outer soles of rubber or plastics, with a vamp made of straps or which has one or several pieces cut out, with a maximum sole and heel height of ≤ 3cm (excl. with upper straps or thongs assembled to the sole by means of plugs) | 16,8 | 10 |  |
| 64029950 | Slippers and other indoor footwear, with outer sole and upper of rubber or plastics (excl. covering the ankle, footwear with a vamp made of straps or which has one or several pieces cut out, and toy footwear) | 16,8 | 10 |  |
| 64029991 | Footwear with uppers of plastics and outer soles of rubber or plastics, with in-soles of a length of < 24 cm (excl. covering the ankle, footwear with a vamp made of straps or which has one or several pieces cut out, footwear incorporating a protective metal toecap, indoor footwear, sports footwear, waterproof footwear of heading 6401, orthopaedic footwear and toy footwear) | 16,8 | 10 |  |
| 64029993 | Footwear non-identifiable as men's or women's footwear, with uppers of plastics, with outer soles of rubber or plastics, with in-soles of length ≥ 24 cm (excl. footwear covering the ankle, with a vamp made of straps or which has one or more pieces cut out, or incorporating a protective metal toecap, indoor or sports footwear, waterproof footwear in heading 6401, and orthopaedic footwear) | 16,8 | 10 |  |
| 64029996 | Footwear with outer soles of rubber or plastics and uppers of plastics, with in-soles of a length ≥ 24 cm, for men (excl. footwear covering the ankle, with a vamp made of straps or which has one or more pieces cut out, or incorporating a protective metal toecap, indoor or sports footwear, waterproof footwear in heading 6401, orthopaedic footwear and footwear which cannot be identified as men's or women's) | 16,8 | 10 |  |
| 64029998 | Footwear with outer soles of rubber or of plastics and uppers of plastics, with in-soles of a length of ≥ 24 cm, for women (excl. footwear covering the ankle, with a vamp made of straps or which has one or more pieces cut out, or incorporating a protective metal toecap, indoor or sports footwear, waterproof footwear in heading 6401, orthopaedic footwear and footwear which cannot be identified as men's or women's) | 16,8 | 10 |  |
| 64031200 | Ski-boots, cross-country ski footwear and snowboard boots, with outer soles of rubber, plastics, leather or composition leather and uppers of leather | 8 | 7 |  |
| 64031900 | Sports footwear, with outer soles of rubber, plastics, leather or composition leather and uppers of leather (excl. ski-boots, cross-country ski footwear, snowboard boots and skating boots with ice or roller skates attached) | 8 | 7 |  |
| 64032000 | Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe | 8 | 7 |  |
| 64034000 | Footwear, incorporating a protective metal toecap, with outer soles of rubber, plastics, leather or composition leather and uppers of leather (excl. sports footwear and orthopaedic footwear) | 8 | 7 |  |
| 64035105 | Footwear with outer soles and uppers of leather, made on a base or platform of wood, covering the ankle, with neither an inner sole nor a protective metal toecap | 8 | 7 |  |
| 64035111 | Footwear with outer soles and uppers of leather, covering the ankle but not the calf, with in-soles of < 24 cm in length (excl. incorporating a protective metal toecap, sports footwear, orthopaedic footwear and toy footwear) | 8 | 7 |  |
| 64035115 | Men's footwear with outer soles and uppers of leather, covering the ankle but not the calf, with in-soles of ≥ 24 cm in length (excl. incorporating a protective metal toecap, sports footwear, and orthopaedic footwear) | 8 | 7 |  |
| 64035119 | Women's footwear with outer soles and uppers of leather, covering the ankle but not the calf, with in-soles of ≥ 24 cm in length (excl. incorporating a protective metal toecap, sports footwear, and orthopaedic footwear) | 8 | 7 |  |
| 64035191 | Footwear with outer soles and uppers of leather, covering the ankle and calf, with in-soles of < 24 cm in length (excl. incorporating a protective metal toecap, sports footwear, orthopaedic footwear and toy footwear) | 8 | 7 |  |
| 64035195 | Men's footwear with outer soles and uppers of leather, covering the ankle and calf, with in-soles of ≥ 24 cm in length (excl. incorporating a protective metal toecap, sports footwear, and orthopaedic footwear) | 8 | 7 |  |
| 64035199 | Women's footwear with outer soles and uppers of leather, covering the ankle and calf, with in-soles of ≥ 24 cm in length (excl. incorporating a protective metal toecap, sports footwear, and orthopaedic footwear) | 8 | 7 |  |
| 64035905 | Footwear with outer soles and uppers of leather, made on a base or platform of wood, with neither an inner sole nor a protective metal toecap (excl. covering the ankle) | 8 | 7 |  |
| 64035911 | Footwear with outer soles and uppers of leather, with a vamp made of straps or which has one or several pieces cut out, with a maximum sole and heel height of > 3cm (excl. with uppers which consist of leather straps across the instep and around the big toe) | 5 | 4 |  |
| 64035931 | Footwear with outer soles and uppers of leather, with a vamp made of straps or which has one or several pieces cut out, with a maximum sole and heel height of ≤ 3cm, with in-soles of < 24 cm in length (excl. with uppers which consist of leather straps across the instep and around the big toe, and toy footwear) | 8 | 7 |  |
| 64035935 | Men's footwear with outer soles and uppers of leather, with a vamp made of straps or which has one or several pieces cut out, with a maximum sole and heel height of ≤ 3cm, with in-soles of ≥ 24 cm in length (excl. with uppers which consist of leather straps across the instep and around the big toe) | 8 | 7 |  |
| 64035939 | Women's footwear with outer soles and uppers of leather, with a vamp made of straps or which has one or several pieces cut out, with a maximum sole and heel height of ≤ 3cm, with in-soles of ≥ 24 cm in length (excl. with uppers which consist of leather straps across the instep and around the big toe) | 8 | 7 |  |
| 64035950 | Slippers and other indoor footwear, with outer soles and uppers of leather (excl. covering the ankle, with a vamp or upper made of straps, and toy footwear) | 8 | 7 |  |
| 64035991 | Footwear with outer soles and uppers of leather, with in-soles of < 24 cm in length (excl. covering the ankle, incorporating a protective metal toecap, made on a base or platform of wood, without in-soles, with a vamp or upper made of straps, indoor footwear, sports footwear, orthopaedic footwear, and toy footwear) | 8 | 7 |  |
| 64035995 | Men's footwear with outer soles and uppers of leather, with in-soles of ≥ 24 cm in length (excl. covering the ankle, incorporating a protective metal toecap, made on a base or platform of wood, without in-soles, with a vamp or upper made of straps, indoor foottwear, sports footwear, and orthopaedic footwear) | 8 | 7 |  |
| 64035999 | Women's footwear with outer soles and uppers of leather, with in-soles of ≥ 24 cm in length (excl. covering the ankle, incorporating a protective metal toecap, made on a base or platform of wood, without in-soles, with a vamp or upper made of straps, indoor footwear, sports footwear, and orthopaedic footwear) | 8 | 7 |  |
| 64039105 | Footwear with outer soles of rubber, plastics or composition leather, with uppers of leather, made on a base or platform of wood, covering the ankle with neither an inner sole nor a protective metal toecap | 8 | 7 |  |
| 64039111 | Footwear with outer soles of rubber, plastics or composition leather, with uppers of leather, covering the ankle but not the calf, with in-soles of < 24 cm in length (excl. incorporating a protective metal toecap, sports footwear, orthopaedic footwear and toy footwear) | 8 | 7 |  |
| 64039113 | Footwear non-identifiable as men's or women's footwear, with outer soles of rubber, plastics or composition leather, with uppers of leather, covering the ankle (but not the calf), with in-soles of a length ≥ 24 cm (excl. 6403.11-00 to 6403.40.00) | 8 | 7 |  |
| 64039116 | Men's footwear with outer soles of rubber, plastics or composition leather, with uppers of leather, covering the ankle (but not the calf), with in-soles of a length ≥ 24 cm (excl. 6403.11-00 to 6403.40.00) | 8 | 7 |  |
| 64039118 | Women's footwear with outer soles of rubber, plastics or composition leather, with uppers of leather, covering the ankle (but not the calf), with in-soles of a length ≥ 24 cm (excl. 6403.11-00 to 6403.40.00) | 8 | 7 |  |
| 64039191 | Footwear with outer soles of rubber, plastics or composition leather, with uppers of leather, covering the ankle and calf, with in-soles of < 24 cm in length (excl. incorporating a protective metal toecap, sports footwear, orthopaedic footwear and toy footwear) | 8 | 7 |  |
| 64039193 | Footwear non-identifiable as men's or women's footwear, with outer soles of rubber, plastics or composition leather, with uppers of leather, covering the ankle, with in-soles of a length ≥ 24 cm (excl. 6403.1-00 to 6403.40.00) | 8 | 7 |  |
| 64039196 | Men's footwear with outer soles of rubber, plastics or composition leather, with uppers of leather, covering the ankle, with in-soles of a length ≥ 24 cm (excl. 6403.11-00 to 6403.40.00 nor 6403.90-16) | 8 | 7 |  |
| 64039198 | Women's footwear with outer soles of rubber, plastics or composition leather, with uppers of leather, covering the ankle, with in-soles of length ≥ 24 cm (excl. 6403.11-00 to 6403.40.00 nor 6403.91.18) | 5 | 4 |  |
| 64039905 | Footwear with outer soles of rubber, plastics or composition leather, with uppers of leather, made on a base or platform of wood, with neither an inner sole nor a protective metal toecap (excl. covering the ankle) | 8 | 7 |  |
| 64039911 | Footwear with outer soles of rubber, plastics or composition leather, with uppers of leather, with a vamp made of straps or which has one or several pieces cut out, with a maximum sole and heel height of > 3cm | 8 | 7 |  |
| 64039931 | Footwear with outer soles of rubber, plastics or composition leather, with uppers of leather, with a vamp made of straps or which has one or several pieces cut out, with a maximum sole and heel height of ≤ 3cm, with in-soles of < 24 cm in length (excl. toy footwear) | 8 | 7 |  |
| 64039933 | Footwear non-identifiable as men's or women's footwear, with outer soles of rubber, plastics or composition leather, with uppers of leather (not covering the ankle), with a vamp made of straps or which has one or several pieces cut out, with sole and heel height ≤ 3 cm, with in-soles of a length ≥ 24 cm (excl. 6403.11-00 to 6403.40.00) | 8 | 7 |  |
| 64039936 | Men's footwear with outer soles of rubber, plastics or composition leather, with uppers of leather (not covering the ankle), with a vamp made of straps or which has one or several pieces cut out, with sole and heel height ≤ 3cm, with in-soles of a length ≥ 24 cm (excl. 6403.11-00 to 6403.40.00) | 8 | 7 |  |
| 64039938 | Women's footwear with outer soles of rubber, plastics or composition leather, with uppers of leather (not covering the ankle), with a vamp made of straps or which has one or several pieces cut out, with sole and heel height ≤ 3cm, with in-soles of a length ≥ 24 cm (excl. 6403.11-00 to 6403.40.00) | 5 | 4 |  |
| 64039950 | Slippers and other indoor footwear, with outer soles of rubber, plastics, or composition leather and uppers of leather (excl. covering the ankle, with a vamp made of straps or which has one or several pieces cut out, and toy footwear) | 8 | 7 |  |
| 64039991 | Footwear with outer soles of rubber, plastics or composition leather, with uppers of leather, with in-soles of < 24 cm in length (excl. covering the ankle, incorporating a protective metal toecap, made on a base or platform of wood, without in-soles, with a vamp made of straps or which has one or several pieces cut out, indoor footwear, sports footwear, orthopaedic footwear and toy footwear) | 8 | 7 |  |
| 64039993 | Footwear non-identifiable as men's or women's footwear, with outer soles of rubber, plastics or composition leather and uppers of leather, with in-soles of a length of ≥ 24 cm (excl. footwear covering the ankle; with a protective metal toecap; with a main sole of wood, without in-sole; footwear with a vamp made of straps or which has one or more pieces cut out; indoor, sports or orthopaedic footwear) | 8 | 7 |  |
| 64039996 | Men's footwear with outer soles of rubber, plastics or composition leather, with uppers of leather (not covering the ankle), with in-soles of a length ≥ 24 cm (excl. 6403.11-00 to 6403.40.00, 6403.99.11, 6403.99.36, 6403.99.50) | 8 | 7 |  |
| 64039998 | Footwear with outer soles of rubber, plastics or composition leather and uppers of leather, with in-soles of a length of ≥ 24 cm, for women (excl. footwear covering the ankle; with a protective metal toecap; with a main sole of wood, without in-sole; footwear with a vamp made of straps or which has one or more pieces cut out; indoor, sports or orthopaedic footwear; footwear which cannot be identified as men's or women's) | 7 | 4 |  |
| 64041100 | Sports footwear, incl. tennis shoes, basketball shoes, gym shoes, training shoes and the like, with outer soles of rubber or plastics and uppers of textile materials | 16,9 | 10 |  |
| 64041910 | Slippers and other indoor footwear, with outer soles of rubber or plastics and uppers of textile materials (excl. tennis shoes, gym shoes, training shoes and the like, and toy footwear) | 16,9 | 10 |  |
| 64041990 | Footwear with outer soles of rubber or plastics and uppers of textile materials (excl. indoor footwear, sports footwear, incl. tennis shoes, basketball shoes, gym shoes, training shoes and the like, and toy footwear) | 17 | 10 |  |
| 64042010 | Slippers and other indoor footwear with outer soles of leather or composition leather and uppers of textile materials (excl. toy footwear) | 17 | 10 |  |
| 64042090 | Footwear with outer soles of leather or composition leather and uppers of textile materials (excl. indoor footwear and toy footwear) | 17 | 10 |  |
| 64051000 | Footwear with uppers of leather or composition leather (excl. with outer soles of rubber, plastics, leather or composition leather and uppers of leather, orthopaedic footwear and toy footwear) | 3,5 | 0 |  |
| 64052010 | Footwear with uppers of textile materials and outer soles of wood or cork (excl. orthopaedic footwear and toy footwear) | 3,5 | 0 |  |
| 64052091 | Slippers and other indoor footwear with uppers of textile materials (excl. with outer soles of rubber, plastics, leather or composition leather, and toy footwear) | 4 | 0 |  |
| 64052099 | Footwear with uppers of textile materials (excl. with outer soles of rubber, plastics, leather or composition leather, wood or cork, indoor footwear, orthopaedic footwear and toy footwear) | 4 | 0 |  |
| 64059010 | Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of materials other than leather, composition leather or textile materials (excl. orthopaedic footwear and toy footwear) | 17 | 10 |  |
| 64059090 | Footwear with outer soles of wood, cork, twine, paperboard, furskin, woven fabrics, felt, nonwovens, linoleum, raffia, straw, loofah, etc. and uppers of materials other than leather, composition leather or textile materials (excl. orthopaedic footwear and toy footwear) | 4 | 0 |  |
| 64061010 | Uppers and parts thereof, of leather (excl. stiffeners) | 3 | 0 |  |
| 64061090 | Uppers, whether or not attached to soles other than outer soles, and parts thereof (excl. stiffeners and general parts made of leather or asbestos) | 3 | 0 |  |
| 64062010 | Outer soles and heels of rubber | 3 | 0 |  |
| 64062090 | Outer soles and heels of plastics | 3 | 0 |  |
| 64069030 | Assemblies of uppers affixed to inner soles or to other sole components (excl. of asbestos or fixed to outer soles) | 3 | 0 |  |
| 64069050 | Removable in-soles, heel cushions and other removable accessories | 3 | 0 |  |
| 64069060 | Outer soles of shoes, of leather or composition leather | 3 | 0 |  |
| 64069090 | Parts of footwear and gaiters, leggings and similar articles, and parts thereof (excl. outer soles of leather, composition leather, rubber or plastics, heels of rubber or plastics, uppers and parts thereof other than stiffeners, removable accessories, and general parts made of asbestos | 3 | 0 |  |
| 65010000 | Hat-forms, hat bodies and hoods of felt, neither blocked to shape nor with made brims; plateaux and manchons, incl. slit manchons, of felt | 2,7 | 0 |  |
| 65020000 | Hat-shapes, plaited or made by assembling strips of any material (excl. blocked to shape, with made brims, lined, or trimmed) | Free | 0 |  |
| 65040000 | Hats and other headgear, plaited or made by assembling strips of any material, whether or not lined or trimmed (excl. headgear for animals, and toy and carnival headgear) | Free | 0 |  |
| 65050010 | Hats and other headgear, knitted or crocheted, or made up from lace, of fur felt or of felt of wool and fur, made from the hat bodies, hoods or plateaux of heading 6501, whether or not lined or trimmed (excl. made by assembling strips or pieces of felt, and toy and carnival headgear) | 5,7 | 4 |  |
| 65050030 | Peaked caps and the like, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed (excl. toy and carnival headgear) | 2,7 | 0 |  |
| 65050090 | Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed (excl. of fur felt or of felt of wool and fur, peaked caps, headgear for animals or headgear having the character of toys or festive articles) | 2,7 | 0 |  |
| 65061010 | Safety headgear of plastics, whether or not lined or trimmed | 2,7 | 0 |  |
| 65061080 | Safety headgear, whether or not lined or trimmed (other than of plastics) | 2,7 | 0 |  |
| 65069100 | Bathing caps, hoods and other headgear, whether or not lined or trimmed, of rubber or plastics (other than safety headgear and headgear having the character of toys or festive articles) | 2,7 | 0 |  |
| 65069910 | Hats and other headgear, of fur felt or of felt of wool and fur, made from the hat bodies, hoods or plateaux of heading 6501, whether or not lined or trimmed (excl. knitted or crocheted or made up from lace, made by assembling strips or pieces of felt, and toy and carnival headgear) | 5,7 | 4 |  |
| 65069990 | Headgear, whether or not lined or trimmed, n.e.s. | 2,7 | 0 |  |
| 65070000 | Headbands, linings, covers, hat foundations, hat frames, peaks and chinstraps, for headgear (excl. headbands used by sportsmen as sweatbands, knitted or crocheted) | 2,7 | 0 |  |
| 66011000 | Garden or similar umbrellas (excl. beach tents) | 4,7 | 4 |  |
| 66019100 | Umbrellas having a telescopic shaft (excl. toy umbrellas) | 4,7 | 4 |  |
| 66019920 | Umbrellas and sun umbrellas, incl. walking-stick umbrellas, with a cover of woven textile materials (excl. umbrellas having a telescopic shaft, garden umbrellas and the like, and toy umbrellas) | 4,7 | 4 |  |
| 66019990 | Umbrellas and sun umbrellas, incl. walking-stick umbrellas (excl. umbrellas with a cover of woven textile materials and umbrellas having a telescopic shaft, garden umbrellas and the like, and toy umbrellas) | 4,7 | 4 |  |
| 66020000 | Walking sticks, seat-sticks, whips, riding-crops and the like (excl. measure walking sticks, crutches, firearm‑sticks and sports sticks) | 2,7 | 0 |  |
| 66032000 | Umbrella frames, incl. frames mounted on shafts "sticks", for umbrellas and sun umbrellas of heading 6601 | 5,2 | 4 |  |
| 66039010 | Handles and knobs for umbrellas and sun umbrellas of heading 6601 or for walking sticks, seat-sticks, whips, riding-crops and the like of heading 6602 | 2,7 | 0 |  |
| 66039090 | Parts, trimmings and accessories for umbrellas and sun umbrellas of heading 6601 or for walking sticks, seat-sticks, whips, riding-crops and the like of heading 6602 (excl. handles and knobs, and umbrella frames, incl. frames mounted on shafts "sticks") | 5 | 4 |  |
| 67010000 | Skins and other parts of birds with their feathers or down, feathers, parts of feathers, down and articles thereof (excl. goods of heading 0505, worked quills and scapes, footwear and headgear, articles of bedding and similar furnishing of heading 9404, toys, games and sports requisites, and collectors' pieces) | 2,7 | 0 |  |
| 67021000 | Artificial flowers, foliage and fruit and parts thereof, and articles made of artificial flowers, foliage or fruit, by binding, glueing, fitting into one another or similar methods, of plastics | 4,7 | 4 |  |
| 67029000 | Artificial flowers, foliage and fruit and parts thereof, and articles made of artificial flowers, foliage or fruit, by binding, glueing, fitting into one another or similar methods (excl. of plastics) | 4,7 | 4 |  |
| 67030000 | Human hair, dressed, thinned, bleached or otherwise worked; wool, other animal hair or other textile materials, prepared for use in making wigs or the like (excl. natural plaits of human hair, whether or not washed and degreased, but not otherwise processed) | 1,7 | 0 |  |
| 67041100 | Complete wigs of synthetic textile materials | 2,2 | 0 |  |
| 67041900 | False beards, eyebrows and eyelashes, switches and the like, of synthetic textile materials (excl. complete wigs) | 2,2 | 0 |  |
| 67042000 | Wigs, false beards, eyebrows and eyelashes, switches and the like, of human hair, and articles of human hair, n.e.s. | 2,2 | 0 |  |
| 67049000 | Wigs, false beards, eyebrows and eyelashes, switches and the like, of animal hair or textile materials (excl. synthetic textile materials) | 2,2 | 0 |  |
| 68010000 | Setts, curbstones and flagstones, of natural stone (excl. slate) | Free | 0 |  |
| 68021000 | Tiles, cubes and other processed articles of natural stone, incl. slate, for mosaics and the like, whether or not rectangular or square, the largest surface area of which is capable of being enclosed in a square of side of < 7cm; artificially coloured granules, chippings and powder of natural stone, incl. slate | Free | 0 |  |
| 68022100 | Marble, travertine and alabaster articles thereof, simply cut or sawn, with a flat or even surface (excl. with a completely or partly planed, sand-dressed, coarsely or finely ground or polished surface, tiles, cubes and similar articles of subheading 680210, setts, curbstones and flagstones) | 1,7 | 0 |  |
| 68022300 | Granite and articles thereof, simply cut or sawn, with a flat or even surface (excl. with a completely or partly planed, sand-dressed, coarsely or finely ground or polished surface, tiles, cubes and similar articles of subheading 6802 10 00, setts, curbstones and flagstones) | 1,7 | 0 |  |
| 68022900 | Monumental or building stone and articles thereof, simply cut or sawn, with a flat or even surface (excl. marble, travertine, alabaster, granite and slate, those with a completely or partly planed, sand-dressed, coarsely or finely ground or polished surface, tiles, cubes and similar articles of subheading 6802 10 00, setts, curbstones and flagstones) | 1,7 | 0 |  |
| 68029100 | Marble, travertine and alabaster, in any form (excl. tiles, cubes and similar articles of subheading 6802.10, imitation jewellery, clocks, lamps and lighting fittings and parts thereof, buttons, original sculptures and statuary, setts, curbstones and flagstones) | 1,7 | 0 |  |
| 68029200 | Calcareous stone, in any form (excl. marble, travertine and alabaster, tiles, cubes and similar articles of subheading 6802.10, imitation jewellery, clocks, lamps and lighting fittings and parts thereof, original sculptures and statuary, setts, curbstones and flagstones) | 1,7 | 0 |  |
| 68029310 | Granite, in any form, polished, decorated or otherwise worked, but not carved, of a net weight of ≥ 10kg (excl. clocks, lamps and lighting fittings and parts thereof, setts, curbstones and flagstones) | Free | 0 |  |
| 68029390 | Granite, in any form, polished, decorated or otherwise worked, of a net weight of < 10kg; carvings of granite (excl. tiles, cubes and similar articles of subheading 6802.10, imitation jewellery, clocks, lamps and lighting fittings and parts thereof, original sculptures and statuary, setts, curbstones and flagstones) | 1,7 | 0 |  |
| 68029910 | Monumental or building stone, in any form, polished, decorated or otherwise worked, but not carved, of a net weight of ≥ 10kg (excl. calcareous stone, granite and slate, articles of fused basalt, articles of natural steatite, ceramically calcined, clocks, lamps and lighting fittings and parts thereof, setts, curbstones and flagstones) | Free | 0 |  |
| 68029990 | Monumental or building stone, natural (excl. calcareous stone, granite and slate), in various forms, polished, decorated or otherwise worked, net weight < 10kg; carved articles of this stone (excl. tiles, cubes and similar articles of subheading 6802.10; setts, curbstones, flagstones; articles of fused basalt and fired steatite; jewellery, clocks, lamps and parts; buttons, chalks, original sculptures, statuary) | 1,7 | 0 |  |
| 68030010 | Roofing and wall slates, worked | 1,7 | 0 |  |
| 68030090 | Worked slate and articles of slate or of agglomerated slate (excl. slate granules, chippings and powder, mosaic cubes and the like, slate pencils, ready-to-use slates or boards with writing or drawing surfaces, and roofing and wall slates) | 1,7 | 0 |  |
| 68041000 | Millstones and grindstones, without frameworks, for milling, grinding or pulping | Free | 0 |  |
| 68042100 | Millstones, grindstones, grinding wheels and the like, without frameworks, for sharpening, polishing, trueing or cutting, of agglomerated synthetic or natural diamond (excl. hand sharpening or polishing stones, and grinding wheels etc. specifically for dental drill engines) | 1,7 | 0 |  |
| 68042212 | Millstones, grindstones, grinding wheels and the like, without frameworks, for sharpening, polishing, trueing or cutting, of artificial abrasives, with binder of synthetic or artificial resin, not reinforced (excl. of agglomerated synthetic or natural diamond, hand sharpening or polishing stones, perfumed pumice stones, and grinding wheels etc. specifically for dental drill engines) | Free | 0 |  |
| 68042218 | Millstones, grindstones, grinding wheels and the like, without frameworks, for sharpening, polishing, trueing or cutting, of artificial abrasives, with binder of synthetic or artificial resin, reinforced (excl. of agglomerated synthetic or natural diamond, hand sharpening or polishing stones, perfumed pumice stones, and grinding wheels etc. specifically for dental drill engines) | Free | 0 |  |
| 68042230 | Millstones, grindstones, grinding wheels and the like, without frameworks, for sharpening, polishing, trueing or cutting, of artificial abrasives, with binder of ceramics or silicates (excl. of agglomerated synthetic or natural diamond, hand sharpening or polishing stones, perfumed pumice stones, and grinding wheels etc. specifically for dental drill engines) | Free | 0 |  |
| 68042250 | Millstones, grindstones, grinding wheels and the like, without frameworks, for sharpening, polishing, trueing or cutting, of artificial abrasives, with binder of other than of synthetic or artificial resin, ceramics or silicates (excl. of agglomerated synthetic or natural diamond, hand sharpening or polishing stones, perfumed pumice stones, and grinding wheels etc. specifically for dental drill engines) | Free | 0 |  |
| 68042290 | Millstones, grindstones, grinding wheels and the like, without frameworks, for sharpening, polishing, trueing or cutting, of agglomerated natural abrasives or ceramics (excl. of agglomerated synthetic or natural diamond, hand sharpening or polishing stones, perfumed pumice stones, and grinding wheels etc. specifically for dental drill engines) | Free | 0 |  |
| 68042300 | Millstones, grindstones, grinding wheels and the like, without frameworks, for sharpening, polishing, trueing or cutting, of natural stone (excl. of agglomerated natural abrasives or ceramics, perfumed pumice stones, hand sharpening or polishing stones, and grinding wheels etc. specifically for dental drill engines) | Free | 0 |  |
| 68043000 | Hand sharpening or polishing stones | Free | 0 |  |
| 68051000 | Natural or artificial abrasive powder or grain, on a base of woven textile fabric only, whether or not cut to shape, sewn or otherwise made up | 1,7 | 0 |  |
| 68052000 | Natural or artificial abrasive powder or grain, on a base of paper or paperboard only, whether or not cut to shape, sewn or otherwise made up | 1,7 | 0 |  |
| 68053000 | Natural or artificial abrasive powder or grain, on a base of materials other than woven textile fabric only or paper or paperboard only, whether or not cut to shape, sewn or otherwise made up | 1,7 | 0 |  |
| 68061000 | Slag-wool, rock-wool and similar mineral wools, incl. intermixtures thereof, in bulk, sheets or rolls | Free | 0 |  |
| 68062010 | Expanded clays | Free | 0 |  |
| 68062090 | Exfoliated vermiculite, foamed slag and similar expanded mineral materials, incl. intermixtures thereof (excl. expanded clays) | Free | 0 |  |
| 68069000 | Mixtures and articles of heat-insulating, sound-insulating or sound absorbing mineral materials (excl. slag-wool, rock-wool and similar mineral wools, exfoliated vermiculite, expanded clays, foamed slag and similar expanded mineral materials, articles of light concrete, asbestos-cement, cellulose fibre-cement or the like, mixtures and other articles of or based on asbestos, and ceramic products) | Free | 0 |  |
| 68071000 | Articles of asphalt or of similar materials, e.g. petroleum bitumen or coal tar pitch, in rolls | Free | 0 |  |
| 68079000 | Articles of asphalt or of similar materials, e.g. petroleum bitumen or coal tar pitch (excl. in rolls) | Free | 0 |  |
| 68080000 | Panels, boards, tiles, blocks and similar articles of vegetable fibre, of straw or of shavings, chips, particles, sawdust or other waste of wood, agglomerated with cement, plaster or other mineral binders (excl. articles of asbestos-cement, cellulose fibre-cement or the like) | 1,7 | 0 |  |
| 68091100 | Boards, sheets, panels, tiles and similar articles, of plaster or compositions based on plaster, faced or reinforced with paper or paperboard only (excl. ornamented and with plaster agglomerated articles for heat-insulation, sound-insulation or sound absorption) | 1,7 | 0 |  |
| 68091900 | Boards, sheets, panels, tiles and similar articles, of plaster or compositions based on plaster (excl. ornamented, faced or reinforced with paper or paperboard only, and with plaster agglomerated articles for heat-insulation, sound-insulation or sound absorption) | 1,7 | 0 |  |
| 68099000 | Articles of plaster or of compositions based on plaster (excl. plaster bandages for straightening fractures, put up for retail sale; plaster splints for the treatment of fractures; lightweight with plaster agglomerated building boards or articles for heat-insulation, sound-insulation or sound absorption) | 1,7 | 0 |  |
| 68101110 | Building blocks and bricks, of light concrete with a basis of crushed pumice, granulated slag, etc. | 1,7 | 0 |  |
| 68101190 | Building blocks and bricks of cement, concrete or artificial stone, whether or not reinforced (excl. of light concrete with a basis of crushed pumice, granulated slag, etc.) | 1,7 | 0 |  |
| 68101900 | Tiles, flagstones, bricks and similar articles, of cement, concrete or artificial stone (excl. building blocks and bricks) | 1,7 | 0 |  |
| 68109100 | Prefabricated structural components for building or civil engineering of cement, concrete or artificial stone, whether or not reinforced | 1,7 | 0 |  |
| 68109900 | Articles of cement, concrete or artificial stone, whether or not reinforced (excl. prefabricated structural components for building or civil engineering, tiles, paving, bricks and the like) | 1,7 | 0 |  |
| 68114000 | Articles of asbestos-cement, cellulose fibre-cement or the like, containing asbestos | 1,7 | 0 |  |
| 68118100 | Corrugated sheets of cellulose fibre-cement or the like, not containing asbestos | 1,7 | 0 |  |
| 68118200 | Sheets, panels, paving, tiles and similar articles, of cellulose fibre-cement or the like, not containing asbestos (excl. corrugated sheets) | 1,7 | 0 |  |
| 68118900 | Articles of cellulose fibre-cement or the like, not containing asbestos (excl. corrugated and other sheets, panels, tiles and similar articles) | 1,7 | 0 |  |
| 68128010 | Fabricated crocidolite asbestos fibres; mixtures with a basis of crocidolite asbestos or with a basis of crocidolite asbestos and magnesium carbonate | 1,7 | 0 |  |
| 68128090 | Articles of crocidolite asbestos or of mixtures based on crocidolite asbestos or crocidolite asbestos and magnesium carbonate, e.g., yarn, thread, cords, string, woven or knitted fabric, whether or not reinforced (excl. fabricated crocidolite asbestos fibres; mixtures with a basis of crocidolite asbestos or with a basis of crocidolite asbestos and magnesium carbonate; friction material with a basis of crocidolite asbestos; articles of crocidolite asbestos-cement) | 3,7 | 0 |  |
| 68129100 | Clothing, clothing accessories, footwear and headgear of asbestos or of mixtures with a basis of asbestos or a basis of asbestos and magnesium carbonate (excl. of crocidolite asbestos) | 3,7 | 0 |  |
| 68129200 | Paper, millboard and felt of asbestos or of mixtures with a basis of asbestos or a basis of asbestos and magnesium carbonate (excl. containing < 35 % by weight of asbestos and of crocidolite asbestos) | 3,7 | 0 |  |
| 68129300 | Compressed asbestos fibre jointing, in sheets or rolls (excl. of crocidolite asbestos) | 3,7 | 0 |  |
| 68129910 | Fabricated asbestos fibres; mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonate (excl. of crocidolite asbestos) | 1,7 | 0 |  |
| 68129990 | Articles of asbestos or of mixtures based on asbestos or asbestos and magnesium carbonate, e.g., yarn, thread, cords, string, woven or knitted fabric, whether or not reinforced (excl. of crocidolite asbestos; fabricated asbestos fibres; mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonate; compressed asbestos fibre jointing, in sheets or rolls; paper, millboard and felt; clothing, clothing accessories, footwear and headgear; friction material with a basis of asbestos; articles of asbestos-cement) | 3,7 | 0 |  |
| 68132000 | Friction material and articles thereof, e.g. sheets, rolls, strips, segments, discs, washers and pads, for clutches and the like, not mounted, containing asbestos, whether or not combined with textile or other materials | 2,7 | 0 |  |
| 68138100 | Brake linings and pads, with a basis of mineral substances or cellulose, whether or not combined with textile or other materials (excl. containing asbestos) | 2,7 | 0 |  |
| 68138900 | Friction material and articles thereof, e.g. sheets, rolls, strips, segments, discs, washers and pads, for clutches and the like, with a basis of mineral substances or cellulose, whether or not combined with textile or other materials (excl. containing asbestos, and brake linings and pads) | 2,7 | 0 |  |
| 68141000 | Plates, sheets and strips of agglomerated or reconstituted mica, whether or not on a support of paper, paperboard or other materials, in rolls or merely cut into square or rectangular shapes | 1,7 | 0 |  |
| 68149000 | Worked mica and articles of mica (excl. electrical insulators, insulating fittings, resistors and capacitors, protective goggles of mica and their glasses, mica in the form of Christmas tree decorations, and plates, sheets and strips of agglomerated or reconstituted mica, whether or not on supports) | 1,7 | 0 |  |
| 68151010 | Carbon fibres and articles of carbon fibres, for non‑electrical purposes | Free | 0 |  |
| 68151090 | Articles of graphite or other carbon, for non-electrical purposes (excl. carbon fibres and articles of carbon fibres) | Free | 0 |  |
| 68152000 | Articles of peat (excl. textile products from peat fibres) | Free | 0 |  |
| 68159100 | Articles of stone or other mineral substances, n.e.s. containing magnesite, dolomite or chromite | Free | 0 |  |
| 68159900 | Articles of stone or other mineral substances, n.e.s. (excl. containing magnesite, dolomite or chromite and articles of graphite or other carbon) | Free | 0 |  |
| 69010000 | Bricks, blocks, tiles and other ceramic goods of siliceous fossil meals, e.g. kieselguhr, tripolite or diatomite, or of similar siliceous earths | 2 | 0 |  |
| 69021000 | Refractory bricks, blocks, tiles and similar refractory ceramic constructional goods containing, by weight, singly or together, > 50 % of the elements Mg, Ca or Cr, expressed as MgO, CaO or Cr2O3 | 2 | 4 |  |
| 69022010 | Refractory bricks, blocks, tiles and similar refractory ceramic constructional goods containing, by weight, ≥ 93 % silica (excl. those of siliceous fossil meals or similar siliceous earths) | 2 | 4 |  |
| 69022091 | Refractory bricks, blocks, tiles and similar refractory ceramic constructional goods containing, by weight, > 7 % but < 45 % alumina, but > 50 % by weight combined with silica | 2 | 4 |  |
| 69022099 | Refractory bricks, blocks, tiles and similar refractory ceramic constructional goods containing, by weight, > 50 % alumina, silica or a mixture or compound of these products (excl. containing, by weight, ≥ 93 % silica, > 7 % but < 45 % alumina and those of siliceous fossil meals or similar siliceous earths) | 2 | 4 |  |
| 69029000 | Refractory bricks, blocks, tiles and similar refractory ceramic constructional goods (excl. containing, by weight, singly or together, > 50 % of the elements Mg, Ca or Cr, expressed as MgO, CaO or Cr2O3, containing, by weight, > 50 % alumina, silica or a mixture or compound of these products and those of siliceous fossil meals or similar siliceous earths) | 2 | 4 |  |
| 69031000 | Retorts, crucibles, mufflers, nozzles, plugs, supports, cupels, tubes, pipes, sheaths, rods and other refractory ceramic goods, containing, by weight, > 50 % graphite, other carbon or a mixture thereof (excl. refractory bricks, blocks, tiles and similar refractory ceramic constructional goods) | 5 | 4 |  |
| 69032010 | Retorts, crucibles, mufflers, nozzles, plugs, supports, cupels, tubes, pipes, sheaths, rods and other refractory ceramic goods, containing, by weight, < 45 % of alumina and > 50 % of silica (excl. refractory bricks, blocks, tiles and similar refractory ceramic constructional goods) | 5 | 4 |  |
| 69032090 | Retorts, crucibles, mufflers, nozzles, plugs, supports, cupels, tubes, pipes, sheaths, rods and other refractory ceramic goods, containing, by weight, ≥ 45 % of alumina and > 50 % of silica (excl. refractory bricks, blocks, tiles and similar refractory ceramic constructional goods) | 5 | 4 |  |
| 69039010 | Retorts, crucibles, mufflers, nozzles, plugs, supports, cupels, tubes, pipes, sheaths, rods and other refractory ceramic goods, containing > 25 to 50 % graphite or other carbon or a mixture thereof (excl. refractory bricks, blocks, tiles and similar refractory ceramic constructional goods) | 5 | 4 |  |
| 69039090 | Retorts, crucibles, mufflers, nozzles, plugs, supports, cupels, tubes, pipes, sheaths, rods and other refractory ceramic goods (excl. those of siliceous fossil meals or of similar siliceous earths, articles of heading 6902, articles containing carbon, alumina or silica of subheading 6903.10.00 and 6903.90.10) | 5 | 4 |  |
| 69041000 | Building bricks (excl. those of siliceous fossil meals or similar siliceous earths, and refractory bricks of heading 6902) | 2 | 0 |  |
| 69049000 | Ceramic flooring blocks, support or filler tiles and the like (excl. those of siliceous fossil meals or similar siliceous earths, refractory bricks of heading 6902, and flags and pavings, hearth and wall tiles of heading 6907 and 6908, and building bricks) | 2 | 0 |  |
| 69051000 | Roofing tiles | Free | 0 |  |
| 69059000 | Ceramic chimney pots, cowls, chimney liners, architectural ornaments and other ceramic constructional goods (excl. of siliceous fossil meals or similar siliceous earths, refractory ceramic constructional components, pipes and other components for drainage and similar purposes, and roofing tiles) | Free | 0 |  |
| 69060000 | Ceramic pipes, conduits, guttering and pipe fittings (excl. of siliceous fossil meals or similar siliceous earths, refractory ceramic goods, chimney liners, pipes specifically manufactured for laboratories, insulating tubing and fittings and other piping for electrotechnical purposes) | Free | 0 |  |
| 69071000 | Unglazed ceramic tiles, mosaic cubes and similar articles, whether or not square or rectangular, the largest surface area of which is capable of being enclosed in a square of side of < 7cm, whether or not on a backing | 5 | 7 |  |
| 69079020 | Unglazed flags and paving, hearth or wall tiles of stoneware; unglazed mosaic cubes and the like of stoneware, whether or not on a backing (excl. tiles specially adapted as table mats, ornamental articles, tiles specifically manufactured for stoves, tiles and cubes and the like the largest surface area of which is capable of being enclosed in a square of side of < 7 cm) | 5 | 7 |  |
| 69079080 | Unglazed ceramic flags and paving, hearth or wall tiles; unglazed ceramic mosaic cubes and the like, whether or not on a backing (excl. of siliceous fossil meals or similar siliceous earths, refractory ceramic goods, articles of stoneware, tiles specially adapted as table mats, ornamental articles, tiles specifically manufactured for stoves, tiles and cubes and the like the largest surface area of which is capable of being enclosed in a square of side of < 7 cm) | 5 | 7 |  |
| 69081000 | Glazed ceramic tiles, mosaic cubes and similar articles, whether or not square or rectangular, the largest surface area of which is capable of being enclosed in a square of side of < 7cm, whether or not on a backing | 7 | 7 |  |
| 69089011 | Glazed double tiles of the 'Spaltplatten' type, of common pottery | 6 | 7 |  |
| 69089020 | Glazed flags and paving, hearth or wall tiles and mosaic cubes and the like, of common pottery (excl. double tiles of the "Spaltplatten" type, tiles specially adapted as table mats, ornamental articles, tiles specifically manufactured for stoves, tiles and cubes and the like the largest surface area of which is capable of being enclosed in a square of side of < 7 cm) | 5 | 7 |  |
| 69089031 | Glazed ceramic double tiles of the 'Spaltplatten' type (excl. of common pottery) | 5 | 7 |  |
| 69089051 | Glazed ceramic flags and paving, hearth or wall tiles with a face of ≤ 90 cm² (excl. of common pottery, double tiles of the 'Spaltplatten' type, tiles specially adapted as table mats, ornamental articles and tiles specifically manufactured for stoves) | 7 | 7 |  |
| 69089091 | Glazed flags and paving, hearth or wall tiles of stoneware with a face of > 90 cm² (excl. double tiles of the 'Spaltplatten' type, tiles specially adapted as table mats, ornamental articles and tiles specifically manufactured for stoves) | 5 | 7 |  |
| 69089093 | Glazed flags and paving, hearth or wall tiles, of earthenware or fine pottery with a face of > 90 cm² (excl. double tiles of the 'Spaltplatten' type, tiles specially adapted as table mats, ornamental articles and tiles specifically manufactured for stoves) | 5 | 7 |  |
| 69089099 | Glazed ceramic flags and paving, hearth or wall tiles with a face of > 90 cm² (excl. of common pottery, stoneware, earthenware or fine pottery, double tiles of the 'Spaltplatten' type, tiles specially adapted as table mats, ornamental articles and tiles specifically manufactured for stoves) | 5 | 7 |  |
| 69091100 | Ceramic wares for laboratory, chemical or other technical uses, of porcelain or china (excl. refractory ceramic goods, electrical devices, insulators and other electrical insulating fittings) | 5 | 4 |  |
| 69091200 | Ceramic articles having a hardness equivalent to ≥ 9 on the Mohs scale, for chemical or other technical uses (excl. of porcelain or china, refractory ceramic goods, electrical devices, insulators and other electrical insulating fittings) | 5 | 4 |  |
| 69091900 | Ceramic wares for chemical or other technical uses (excl. of porcelain or china, articles having a hardness equivalent to ≥ 9 on the Mohs scale, millstones, polishing stones, grindstones and the like of heading 6804, refractory ceramic goods, electrical devices, insulators and other electrical insulating fittings) | 5 | 4 |  |
| 69099000 | Ceramic troughs, tubs and similar receptacles of a kind used in agriculture; ceramic pots, jars and similar articles of a kind used for the conveyance or packing of goods (excl. general-purpose storage vessels for laboratories, containers for shops and household articles) | 5 | 4 |  |
| 69101000 | Ceramic sinks, washbasins, washbasin pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures of porcelain or china (excl. soap dishes, sponge holders, tooth-brush holders, towel hooks and toilet paper holders) | 7 | 7 |  |
| 69109000 | Ceramic sinks, washbasins, washbasin pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures (excl. of porcelain or china, soap dishes, sponge holders, tooth-brush holders, towel hooks and toilet paper holders) | 7 | 7 |  |
| 69111000 | Tableware and kitchenware, of porcelain or china (excl. ornamental articles, pots, jars, carboys and similar receptacles for the conveyance or packing of goods, and coffee grinders and spice mills with receptacles made of ceramics and working parts of metal) | 12 | 10 |  |
| 69119000 | Household and toilet articles, of porcelain or china (excl. tableware and kitchenware, baths, bidets, sinks and similar sanitary fixtures, statuettes and other ornamental articles, pots, jars, carboys and similar receptacles for the conveyance or packing of goods, and coffee grinders and spice mills with receptacles made of ceramics and working parts of metal) | 12 | 10 |  |
| 69120010 | Tableware, kitchenware, other household articles and toilet articles, of common pottery (excl. statuettes and other ornamental articles, pots, jars, carboys and similar receptacles for the conveyance or packing of goods, and coffee grinders and spice mills with receptacles made of ceramics and working parts of metal) | 5 | 7 |  |
| 69120030 | Tableware, kitchenware, other household articles and toilet articles, of stoneware (excl. baths, bidets, sinks and similar sanitary fixtures, statuettes and other ornamental articles, pots, jars, carboys and similar receptacles for the conveyance or packing of goods, and coffee grinders and spice mills with receptacles made of ceramics and working parts of metal) | 5,5 | 10 |  |
| 69120050 | Tableware, kitchenware, other household articles and toilet articles, of earthenware or fine pottery (excl. baths, bidets, sinks and similar sanitary fixtures, statuettes and other ornamental articles, pots, jars, carboys and similar receptacles for the conveyance or packing of goods, and coffee grinders and spice mills with receptacles made of ceramics and working parts of metal) | 9 | 10 |  |
| 69120090 | Ceramic tableware, kitchenware, other household articles and toilet articles (excl. sinks, baths, bidets and similar sanitary fixtures; statuettes and other ornamental articles; pots, jars, etc. for the conveyance or packing of goods; household mills with containers of ceramics and working parts of metal; articles of porcelain or china, common pottery, stoneware, earthenware or fine pottery) | 7 | 10 |  |
| 69131000 | Statuettes and other ornamental articles of porcelain or china, n.e.s. | 6 | 7 |  |
| 69139010 | Statuettes and other ornamental articles of common pottery, n.e.s. | 3,5 | 0 |  |
| 69139093 | Statuettes and other ornamental articles of earthenware or fine pottery, n.e.s. | 6 | 7 |  |
| 69139098 | Statuettes and other ornamental ceramic articles, n.e.s. (excl. of porcelain or china, common pottery, earthenware or fine pottery) | 6 | 7 |  |
| 69141000 | Ceramic articles of porcelain or china, n.e.s. | 5 | 7 |  |
| 69149000 | Ceramic articles, n.e.s. (excl. of porcelain or china) | 3 | 7 |  |
| 70010010 | Cullet and other waste and scrap of glass (excl. glass in the form of powder, granules or flakes) | Free | 0 |  |
| 70010091 | Optical glass in the mass | 3 | 0 |  |
| 70010099 | Glass in the mass (excl. optical glass) | Free | 0 |  |
| 70021000 | Glass in balls, unworked (excl. glass microspheres ≤ 1 mm in diameter, glass balls of the nature of a toy) | 3 | 0 |  |
| 70022010 | Rods of optical glass, unworked | 3 | 0 |  |
| 70022090 | Rods of glass, unworked (excl. optical glass) | 3 | 0 |  |
| 70023100 | Tubes of fused quartz or other fused silica, unworked | 3 | 0 |  |
| 70023200 | Tubes of glass having a linear coefficient of expansion ≤ 5x 10-6 per kelvin within a temperature range of 0°C to300°C, unworked (excl. tubes of glass having a linear coefficient of expansion ≤ 5 x 10-6 per kelvin within a temperature range of 0°C to 300°C) | 3 | 0 |  |
| 70023900 | Tubes of glass, unworked (excl. tubes of glass having a linear coefficient of expansion ≤ 5 x 10-6 per kelvin within a temperature range of 0°C to 300°C or of fused quartz or other fused silica) | 3 | 0 |  |
| 70031210 | Cast glass and rolled glass, optical, in non-wired sheets, coloured throughout the mass "body tinted", opacified, flashed or having an absorbent, reflecting or non‑reflecting layer, but not otherwise worked | 3 | 0 |  |
| 70031291 | Cast glass and rolled glass, in non-wired sheets, having a non-reflecting layer, but not otherwise worked (excl. optical glass) | 3 | 0 |  |
| 70031299 | Cast glass and rolled glass, in non-wired sheets, coloured throughout the mass "body tinted", opacified, flashed or having an absorbent or reflecting layer, but not otherwise worked (excl. optical glass) | 3,8 MIN 0,6EUR/100kg/br | 0 |  |
| 70031910 | Cast glass and rolled glass, optical, in non-wired sheets, not otherwise worked (excl. glass coloured throughout the mass "body tinted", opacified, flashed or having an absorbent, reflecting or non-reflecting layer) | 3 | 0 |  |
| 70031990 | Cast glass and rolled glass, in non-wired sheets, not otherwise worked (excl. glass coloured throughout the mass "body tinted", opacified, flashed or having an absorbent, reflecting or non-reflecting layer, and optical glass) | 3,8 MIN 0,6 EUR/100 kg/br | 0 |  |
| 70032000 | Cast glass and rolled glass, in wired sheets, whether or not with absorbent, reflecting or non-reflecting layer, but not otherwise worked | 3,8 MIN 0,4 EUR/100 kg/br | 0 |  |
| 70033000 | Profiles of glass, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked | 3 | 0 |  |
| 70042010 | Sheets of optical glass, drawn or blown, coloured throughout the mass "body tinted" opacified, flashed or having an absorbent, reflecting or non-reflecting layer, but not otherwise worked | 3 | 0 |  |
| 70042091 | Sheets of glass, drawn or blown, having a non-reflecting layer, but not otherwise worked (other than optical glass) | 3 | 0 |  |
| 70042099 | Sheets of glass, drawn or blown, coloured throughout the mass "body tinted", flashed or having an absorbent or reflecting layer, but not otherwise worked (other than optical glass) | 4,4 MIN 0,4 EUR/   100 kg/br | 0 |  |
| 70049010 | Sheets of optical glass, drawn or blown, but not otherwise worked (excl. glass coloured throughout the mass "body tinted" opacified, flashed or having an absorbent, reflecting or non-reflecting layer) | 3 | 0 |  |
| 70049080 | Sheets of glass, drawn or blown, otherwise unworked (other than coloured throughout the mass "body tinted", opacified, flashed or having an absorbent, reflecting or non-reflecting layer, optical glass) | 4,4 MIN 0,4 EUR/   100 kg/br | 0 |  |
| 70051005 | Float glass and surface ground or polished glass, in sheets, having a non-reflecting layer, but not otherwise worked (excl. wired glass) | 3 | 0 |  |
| 70051025 | Float glass and surface ground or polished glass, in sheets, having an absorbent or reflecting layer, but not otherwise worked, of a thickness of ≤ 3,5 mm (excl. wired glass) | 2 | 0 |  |
| 70051030 | Float glass and surface ground or polished glass, in sheets, having an absorbent or reflecting layer, but not otherwise worked, of a thickness of > 3,5 mm but ≤ 4,5 mm (excl. wired glass) | 2 | 0 |  |
| 70051080 | Float glass and surface ground or polished glass, in sheets, having an absorbent or reflecting layer, but not otherwise worked, of a thickness of > 4,5 mm (excl. wired glass) | 2 | 0 |  |
| 70052125 | Float glass and surface ground glass, in sheets, coloured throughout the mass "body tinted", opacified, flashed or merely surface ground, but not otherwise worked, of a thickness of ≤ 3,5 mm (excl. wired glass or glass having an absorbent, reflecting or non-reflecting layer) | 2 | 0 |  |
| 70052130 | Float glass and surface ground glass, in sheets, coloured throughout the mass "body tinted", opacified, flashed or merely surface ground, but not otherwise worked, of a thickness of > 3,5 mm but ≤ 4,5 mm (excl. wired glass or glass having an absorbent, reflecting or non-reflecting layer) | 2 | 0 |  |
| 70052180 | Float glass and surface ground glass, in sheets, coloured throughout the mass "body tinted", opacified, flashed or merely surface ground, but not otherwise worked, of a thickness of > 4,5 mm (excl. wired glass or glass having an absorbent, reflecting or non-reflecting layer) | 2 | 0 |  |
| 70052925 | Float glass and surface ground and polished glass, in sheets, but not otherwise worked, of a thickness of ≤ 3,5 mm (excl. wired glass or glass coloured throughout the mass "body tinted", opacified, flashed or merely surface ground, or glass having an absorbent, reflecting or non-reflecting layer) | 2 | 0 |  |
| 70052935 | Float glass and surface ground and polished glass, in sheets, but not otherwise worked, of a thickness of > 3,5 mm but ≤ 4,5 mm (excl. wired glass or glass coloured throughout the mass "body tinted", opacified, flashed or merely surface ground, or glass having an absorbent, reflecting or non-reflecting layer) | 2 | 0 |  |
| 70052980 | Float glass and surface ground and polished glass, in sheets, but not otherwise worked, of a thickness of > 4,5 mm (excl. horticultural glass or wired glass or glass coloured throughout the mass "body tinted", opacified, flashed or merely surface ground, or glass having an absorbent, reflecting or non-reflecting layer) | 2 | 0 |  |
| 70053000 | Float glass and surface ground and polished glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, wired, but not otherwise worked | 2 | 0 |  |
| 70060010 | Sheets or profiles of optical glass, whether or not having an absorbent or reflecting layer, bent, edge-worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials (excl. safety glass, multiple-walled insulating units of glass, glass in the form of a mirror) | 3 | 0 |  |
| 70060090 | Sheets or profiles of glass, whether or not having an absorbent, reflecting or non-reflecting layer, bent, edge-worked, engraved, enamelled or otherwise worked, but not framed or fitted with other materials (excl. optical glass, safety glass, multiple-walled insulating units of glass, glass in the form of a mirror) | 3 | 0 |  |
| 70071110 | Toughened "tempered" safety glass, of size and shape suitable for incorporation in motor vehicles | 3 | 0 |  |
| 70071190 | Toughened "tempered" safety glass, of size and shape suitable for incorporation in aircraft, spacecraft, vessels or other vehicles (excl. motor vehicles) | 3 | 0 |  |
| 70071910 | Toughened "tempered" safety glass, enamelled | 3 | 0 |  |
| 70071920 | Toughened "tempered" safety glass, coloured throughout the mass "body tinted", opacified, flashed or having an absorbent or reflecting layer (excl. glass of size and shape suitable for incorporation in motor vehicles, aircraft, spacecraft, vessels and other vehicles, and lenses for spectacles and goggles, etc., and for clocks and watches) | 3 | 0 |  |
| 70071980 | Toughened "tempered" safety glass (excl. enamelled, coloured throughout the mass, opacified, flashed or with an absorbent or reflecting layer, glass of size and shape suitable for incorporation in motor vehicles, aircraft, spacecraft, vessels and other vehicles, and lenses for spectacles and goggles, etc., and for clocks and watches) | 3 | 0 |  |
| 70072120 | Laminated safety glass of size and shape suitable for incorporation in motor vehicles (excl. multiple-walled insulating units) | 3 | 0 |  |
| 70072180 | Laminated safety glass of size and shape suitable for incorporation in aircraft, spacecraft, vessels or other vehicles (excl. for motor vehicles and multiple-walled insulating units) | 3 | 0 |  |
| 70072900 | Laminated safety glass (excl. glass of size and shape suitable for incorporation in motor vehicles, aircraft, spacecraft, vessels or other vehicles, multiple-walled insulating units) | 3 | 0 |  |
| 70080020 | Multiple-walled insulating units of glass, coloured throughout the mass, opacified, flashed or having an absorbent or reflective layer | 3 | 0 |  |
| 70080081 | Insulating units consisting of two panels of glass sealed around the edges by an airtight joint and separated by a layer of air, other gases or a vacuum (excl. coloured throughout the mass, opacified, flashed or having an absorbent or reflective layer) | 3 | 0 |  |
| 70080089 | Multiple-walled insulating glass consisting of two panels of glass with an interlayer of glass fibre, and multiple-walled insulating glass consisting of three or more panels of glass (excl. coloured throughout the mass, opacified, flashed or having an absorbent or reflective layer) | 3 | 0 |  |
| 70091000 | Rear-view mirrors, whether or not framed, for vehicles | 4 | 0 |  |
| 70099100 | Glass mirrors, unframed (excl. rear-view mirrors for vehicles, optical mirrors, optically worked, mirrors > 100 years old) | 4 | 0 |  |
| 70099200 | Glass mirrors, framed (excl. rear-view mirrors for vehicles, optical mirrors, optically processed, and mirrors of an age of > 100 years) | 4 | 0 |  |
| 70101000 | Glass ampoules | 3 | 0 |  |
| 70102000 | Stoppers, lids and other closures, of glass | 5 | 4 |  |
| 70109010 | Household preserving jars "sterilising jars", of glass | 5 | 4 |  |
| 70109021 | Phials and other containers made from tubing of glass, of a kind used for the commercial packing of goods (excl. ampoules) | 5 | 4 |  |
| 70109031 | Carboys, bottles, flasks, jars, pots, phials and other containers, of glass, of a kind used for the commercial conveyance or packing of goods, of a nominal capacity of ≥ 2,5 l | 5 | 4 |  |
| 70109041 | Bottles of colourless glass, of a kind used for the commercial conveyance or packing of foodstuffs and beverages, of a nominal capacity of ≥ 1 l but < 2,5 l | 5 | 4 |  |
| 70109043 | Bottles of colourless glass, of a kind used for the commercial conveyance or packing of foodstuffs and beverages, of a nominal capacity of > 0,33 l but < 1 l | 5 | 4 |  |
| 70109045 | Bottles of colourless glass, of a kind used for the commercial conveyance or packing of foodstuffs and beverages, of a nominal capacity of ≥ 0,15 l to 0,33 l | 5 | 4 |  |
| 70109047 | Bottles of colourless glass, of a kind used for the commercial conveyance or packing of foodstuffs and beverages, of a nominal capacity of < 0,15 l | 5 | 4 |  |
| 70109051 | Bottles of coloured glass, of a kind used for the commercial conveyance or packing of foodstuffs and beverages, of a nominal capacity of ≥ 1 l but < 2,5 l | 5 | 4 |  |
| 70109053 | Bottles of coloured glass, of a kind used for the commercial conveyance or packing of foodstuffs and beverages, of a nominal capacity of > 0,33 l but ≤ 1 l | 5 | 4 |  |
| 70109055 | Bottles of coloured glass, of a kind used for the commercial conveyance or packing of foodstuffs and beverages, of a nominal capacity of ≥ 0,15 l to 0,33 l | 5 | 4 |  |
| 70109057 | Bottles of coloured glass, of a kind used for the commercial conveyance or packing of foodstuffs and beverages, of a nominal capacity of < 0,15 l | 5 | 4 |  |
| 70109061 | Carboys, flasks, jars, pots, phials and other containers, of glass, of a kind used for the commercial conveyance or packing of foodstuffs and beverages, of a nominal capacity of ≥ 0,25 l but < 2,5 l (excl. bottles) | 5 | 4 |  |
| 70109067 | Carboys, flasks, jars, pots, phials and other containers, of glass, of a kind used for the conveyance or packing of foodstuffs and beverages, of a nominal capacity of < 0,25 l (excl. bottles) | 5 | 4 |  |
| 70109071 | Bottles, flasks, phials and other containers, of glass, of a kind used for the commercial conveyance or packing of pharmaceutical products, of a nominal capacity of > 0,055 l but < 2,5 l (excl. ampoules, containers made from tubing, glass inners for containers, with vacuum insulation) | 5 | 4 |  |
| 70109079 | Bottles, flasks, phials and other containers, of glass, of a kind used for the commercial conveyance or packing of pharmaceutical products, of a nominal capacity of ≤ 0,055 l (excl. ampoules, containers made from tubing, glass inners for containers, with vacuum insulation) | 5 | 4 |  |
| 70109091 | Carboys, bottles, flasks, jars, pots, phials and other containers, of colourless glass, of a kind used for the commercial conveyance or packing of goods, of a nominal capacity of < 2,5 l (excl. containers for foodstuffs, beverages or pharmaceutical products, ampoules, containers made from tubing, glass inners for containers, with vacuum insulation, perfume atomizers, flasks, bottles etc. for atomizers) | 5 | 4 |  |
| 70109099 | Carboys, bottles, flasks, jars, pots, phials and other containers, of coloured glass, of a kind used for the commercial conveyance or packing of goods, of a nominal capacity of < 2,5 l (excl. containers for foodstuffs, beverages or pharmaceutical products, ampoules, containers made from tubing, glass inners for containers, with vacuum insulation, perfume atomizers, flasks, bottles etc. for atomizers) | 5 | 4 |  |
| 70111000 | Glass envelopes, incl. bulbs and tubes, open, and glass parts thereof, without fittings, for electric lighting | 4 | 0 |  |
| 70112000 | Glass envelopes, incl. bulbs and tubes, open, and glass parts thereof, without fittings, for cathode ray tubes | 4 | 0 |  |
| 70119000 | Glass envelopes, incl. bulbs and tubes, open, and glass parts thereof, without fittings, for electric lamps and the like (excl. cathode ray tubes and for electric lighting) | 4 | 0 |  |
| 70131000 | Glassware of glass ceramics, of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (excl. goods of heading 7018, cooking hobs, leaded lights and the like, lighting fittings and parts thereof, atomizers for perfume and the like) | 11 | 10 |  |
| 70132210 | Drinking glasses, stemware, of lead crystal, gathered by hand | 11 | 10 |  |
| 70132290 | Drinking glasses of lead crystal, stemware, gathered mechanically | 11 | 10 |  |
| 70132810 | Drinking glasses, stemware, gathered by hand (excl. of glass ceramics or of lead crystal) | 11 | 10 |  |
| 70132890 | Drinking glasses, stemware, gathered mechanically (excl. of glass ceramics or of lead crystal) | 11 | 10 |  |
| 70133311 | Drinking glasses of lead crystal, gathered by hand, cut or otherwise decorated (excl. stemware) | 11 | 10 |  |
| 70133319 | Drinking glasses of lead crystal, gathered by hand (excl. cut or otherwise decorated and stemware) | 11 | 10 |  |
| 70133391 | Drinking glasses of lead crystal, gathered mechanically, cut or otherwise decorated (excl. stemware) | 11 | 10 |  |
| 70133399 | Drinking glasses of lead crystal, gathered mechanically (excl. cut or otherwise decorated and stemware) | 11 | 10 |  |
| 70133710 | Drinking glasses of toughened glass (excl. stemware) | 11 | 10 |  |
| 70133751 | Drinking glasses, gathered by hand, cut or otherwise decorated (excl. glasses of glass ceramics, lead crystal or toughened glass and stemware) | 11 | 10 |  |
| 70133759 | Drinking glasses, gathered by hand (excl. glasses cut or otherwise decorated, or of glass ceramics, lead crystal or toughened glass and stemware) | 11 | 10 |  |
| 70133791 | Drinking glasses, gathered mechanically, cut or otherwise decorated (excl. glasses of glass ceramics, lead crystal or toughened glass and stemware) | 11 | 10 |  |
| 70133799 | Drinking glasses, gathered mechanically (excl. glasses cut or otherwise decorated, or of glass ceramics, lead crystal or toughened glass and stemware) | 11 | 10 |  |
| 70134110 | Glassware of lead crystal, of a kind used for table or kitchen purposes, gathered by hand (excl. articles of heading 7018, drinking glasses, glass preserving jars "sterilising jars", vacuum flasks and other vacuum vessels) | 11 | 10 |  |
| 70134190 | Glassware of lead crystal, of a kind used for table or kitchen purposes, gathered mechanically (excl. articles of heading 7018, drinking glasses, glass preserving jars "sterilising jars", vacuum flasks and other vacuum vessels) | 11 | 10 |  |
| 70134200 | Glassware for table or kitchen purposes of glass having a linear coefficient of expansion ≤ 5 x 10 -6 per kelvin within a temperature range of 0°C to 300°C (excl. glassware of glass ceramics or lead crystal, articles of heading 7018, drinking glasses, glass preserving jars "sterilising jars", vacuum flasks and other vacuum vessels) | 11 | 10 |  |
| 70134910 | Glassware for table or kitchen purposes, of toughened glass (excl. glass having a linear coefficient of expansion ≤ 5 x 10 -6 per kelvin within a temperature range of 0 to 300°C, glassware of glass ceramics or lead crystal, articles of heading 7018, drinking glasses, glass preserving jars "sterilising jars", vacuum flasks and other vacuum vessels) | 11 | 10 |  |
| 70134991 | Glassware of a kind used for table or kitchen purposes, gathered by hand (excl. toughened glass and glass having a linear coefficient of expansion ≤ 5 x 10 -6 per kelvin within a temperature range of 0 to 300°C, glassware of glass ceramics or lead crystal, articles of heading 7018, drinking glasses, glass preserving jars "sterilising jars", vacuum flasks and other vacuum vessels) | 11 | 10 |  |
| 70134999 | Glassware of a kind used for table or kitchen purposes, gathered mechanically (excl. toughened glass and glass having a linear coefficient of expansion ≤ 5 x 10 -6 per kelvin within a temperature range of 0 to 300°C, glassware of glass ceramics or lead crystal, articles of heading 7018, drinking glasses, glass preserving jars "sterilising jars", vacuum flasks and other vacuum vessels) | 11 | 10 |  |
| 70139110 | Glassware of lead crystal, of a kind used for toilet, office, indoor decoration or similar purposes, gathered by hand (excl. glassware of a kind used for table or kitchen purposes, drinking glasses, articles of heading 7018, mirrors, leaded lights and the like, lighting fittings and parts thereof, atomizers for perfume and the like) | 11 | 10 |  |
| 70139190 | Glassware of lead crystal, of a kind used for toilet, office, indoor decoration or similar purposes, gathered mechanically (excl. glassware of a kind used for table or kitchen purposes, articles of heading 7018, mirrors, leaded lights and the like, lighting fittings and parts thereof, atomizers for perfume and the like) | 11 | 10 |  |
| 70139900 | Glassware of a kind used for toilet, office, indoor decoration or similar purposes (excl. glassware of lead crystal or of a kind used for table or kitchen purposes, articles of heading 7018, mirrors, leaded lights and the like, lighting fittings and parts thereof, atomizers for perfume and the like) | 11 | 10 |  |
| 70140000 | Signalling glassware and optical elements of glass, not optically worked (excl. clock or watch glasses, glasses for non-corrective or corrective spectacles, incl. hollow glass spheres and their segments, for the manufacture of such glasses, microspheres, loose, lighting fittings and parts thereof) | 3 | 0 |  |
| 70151000 | Glasses for corrective spectacles, curved, bent, hollowed or the like, but not optically worked (excl. flat glass for such purposes) | 3 | 0 |  |
| 70159000 | Clock or watch glasses and similar glasses, glasses for non-corrective spectacles, curved, bent, hollowed or the like, but not optically worked, hollow glass spheres and their segments, for the manufacture of such glasses incl. glasses for corrective spectacles (excl. flat glass for such purposes and glasses for corrective spectacles) | 3 | 0 |  |
| 70161000 | Glass cubes and other glass smallwares, whether or not on a backing, for mosaics or similar decorative purposes (excl. finished panels and other finished decorative motifs, made from glass cubes for mosaics) | 8 | 7 |  |
| 70169010 | Leaded lights and the like (excl. such articles > 100 years old) | 3 | 0 |  |
| 70169040 | Blocks and bricks, of a kind used for building or construction purposes | 3 MIN 1,2EUR/100kg/br | 0 |  |
| 70169070 | Slabs, squares, tiles and other articles of pressed or moulded glass, whether or not wired, of a kind used for building or construction purposes, and multicellular or foam glass in blocks, panels, plates, shells or similar forms (excl. laminated safety glass and multiple-walled insulating units of glass, and leaded lights and the like and blocks and bricks, of a kind used for building or construction purposes) | 3 MIN 1,2EUR/100kg/br | 0 |  |
| 70171000 | Laboratory, hygienic or pharmaceutical glassware, whether or not graduated or calibrated, of fused quartz or other fused silica (excl. containers for the conveyance or packing of goods, measuring, checking or medical instruments and apparatus of Chapter 90) | 3 | 0 |  |
| 70172000 | Laboratory, hygienic or pharmaceutical glassware, whether or not graduated or calibrated, having a linear coefficient of expansion ≤ 5 x 10 -6 per kelvin within a temperature range of 0°C to 300°C (excl. glass of fused quartz or other fused silica, containers for the conveyance or packing of goods, measuring, checking or medical instruments and apparatus of Chapter 90) | 3 | 0 |  |
| 70179000 | Laboratory, hygienic or pharmaceutical glassware, whether or not graduated or calibrated (excl. glass having a linear coefficient of expansion ≤ 5 x 10 -6 per kelvin within a temperature range of 0°C to 300°C or of fused quartz or other fused silica, containers for the conveyance or packing of goods, measuring, checking or medical instruments and apparatus of Chapter 90) | 3 | 0 |  |
| 70181011 | Glass beads, cut and mechanically polished (excl. articles thereof) | Free | 0 |  |
| 70181019 | Glass beads (excl. beads, cut and mechanically polished, and articles thereof) | 7 | 4 |  |
| 70181030 | Imitation pearls of glass (excl. articles thereof) | Free | 0 |  |
| 70181051 | Imitation precious and semi‑precious stones of glass, cut and mechanically polished (excl. articles thereof) | Free | 0 |  |
| 70181059 | Imitation precious and semi‑precious stones of glass (excl. beads, cut and mechanically polished, and articles thereof) | 3 | 0 |  |
| 70181090 | Imitation coral and similar glass smallwares (excl. articles thereof and imitation pearls, precious and semi‑precious stones) | 3 | 0 |  |
| 70182000 | Glass microspheres ≤ 1 mm in diameter | 3 | 0 |  |
| 70189010 | Glass eyes, articles of glass beads, or of imitation pearls, imitation precious or semi‑precious stones, or of other glass smallwares (excl. prosthetic articles and imitation jewellery) | 3 | 0 |  |
| 70189090 | Statuettes and other ornaments of lamp-worked glass (excl. imitation jewellery) | 6 | 4 |  |
| 70191100 | Glass fibre threads "chopped strands", cut into lengths ≤ 50 mm | 7 | 7 |  |
| 70191200 | Rovings of glass fibres | 7 | 7 |  |
| 70191910 | Slivers and yarn of glass filaments (excl. glass filaments in chopped strands of a length of ≤ 50 mm and rovings) | 7 | 7 |  |
| 70191990 | Slivers and yarn of glass staple fibres | 7 | 7 |  |
| 70193110 | Mats of irregularly laminated glass fibres, of filaments | 7 | 7 |  |
| 70193190 | Mats of irregularly laminated glass fibres (excl. of filaments) | 7 | 7 |  |
| 70193210 | Thin sheets "voiles" of irregularly laminated glass fibres, of filaments | 5 | 7 |  |
| 70193290 | Thin sheets "voiles" of irregularly laminated glass fibres (excl. of filaments) | 5 | 7 |  |
| 70193900 | Webs, mattresses, boards and similar nonwoven products, of glass fibres (excl. mats and thin sheets "voiles") | 5 | 7 |  |
| 70194000 | Woven fabrics of glass fibres made from rovings | 7 | 7 |  |
| 70195100 | Woven fabrics, incl. narrow fabrics, of glass, of a width of ≤ 30 cm (excl. rovings) | 7 | 7 |  |
| 70195200 | Woven fabrics, incl. narrow fabrics, of glass filaments, of width of > 30 cm, plain weave, weighing < 250 g/m², made of yarn of a linear density of ≤ 136 tex per single yarn (excl. fabrics made from rovings) | 7 | 7 |  |
| 70195900 | Woven fabrics, incl. narrow fabrics, of glass fibres, of a width of > 30 cm (excl. plain weave, weighing < 250 g/m², of a linear density of ≤ 136 tex per single yarn, and fabrics made from rovings) | 7 | 7 |  |
| 70199000 | Glass fibres, incl. glass wool, and articles thereof (excl. staple fibres, rovings, yarn, chopped strands, woven fabrics, incl. narrow fabrics, thin sheets "voiles", webs, mats, mattresses and boards and similar nonwoven products, mineral wool and articles thereof, electrical insulators or parts thereof, optical fibres, fibre bundles or cable, brushes of glass fibres, and dolls' wigs) | 7 | 7 |  |
| 70200005 | Quartz reactor tubes and holders designed for insertion into diffusion and oxidation furnaces for production of semiconductor materials | Free | 0 |  |
| 70200007 | Unfinished glass inners, for vacuum flasks or for other vacuum vessels, unfinished | 3 | 0 |  |
| 70200008 | Finished glass inners, for vacuum flasks or for other vacuum vessels | 6 | 4 |  |
| 70200010 | Glassware of fused quartz or other fused silica, n.e.s. | 3 | 0 |  |
| 70200030 | Articles of glass having a linear coefficient of expansion ≤ 5 x 10 -6 per kelvin within a temperature range of 0°C to 300°C, n.e.s. (excl. glassware of fused quartz or other fused silica) | 3 | 0 |  |
| 70200080 | Articles of glass, n.e.s. | 3 | 0 |  |
| 71011000 | Pearls, natural, whether or not worked or graded, but not strung, mounted or set, natural pearls, temporarily strung for convenience of transport (excl. mother-of-pearl) | Free | 0 |  |
| 71012100 | Cultured pearls, unworked, whether or not graded | Free | 0 |  |
| 71012200 | Cultured pearls, worked, whether or not graded, but not strung, mounted or set, worked cultured pearls, temporarily strung for convenience of transport | Free | 0 |  |
| 71021000 | Diamonds, unsorted | Free | 0 |  |
| 71022100 | Industrial diamonds unworked or simply sawn, cleaved or bruted | Free | 0 |  |
| 71022900 | Industrial diamonds, worked, but not mounted or set (excl. unmounted stones for pick-up styluses, stones suitable for use as parts of meters, measuring instruments or other articles of Chapter 90) | Free | 0 |  |
| 71023100 | Non-industrial diamonds unworked or simply sawn, cleaved or bruted (excl. industrial diamonds) | Free | 0 |  |
| 71023900 | Diamonds, worked, but not mounted or set (excl. industrial diamonds) | Free | 0 |  |
| 71031000 | Precious stones and semi‑precious stones, unworked or simply sawn or roughly shaped, whether or not graded (excl. diamonds and imitation precious stones and semi‑precious stones) | Free | 0 |  |
| 71039100 | Rubies, sapphires and emeralds, worked, whether or not graded, but not strung, mounted or set, rubies, sapphires and emeralds, worked, ungraded, temporarily strung for convenience of transport (excl. rubies, sapphires and emeralds, simply sawn or roughly shaped, imitation precious stones and semi-precious stones) | Free | 0 |  |
| 71039900 | Precious and semi‑precious stones, worked, whether or not graded, but not strung, mounted or set, precious and semi‑precious stones, worked, ungraded, temporarily strung for convenience of transport (excl. precious and semi‑precious stones, simply sawn or roughly shaped, diamonds, rubies, sapphires and emeralds, imitation precious stones and semi-precious stones) | Free | 0 |  |
| 71041000 | Quartz, piezoelectric, of synthetic or reconstructed stone whether or not worked or graded, but not mounted or set | Free | 0 |  |
| 71042000 | Precious and semi‑precious stones, synthetic or reconstructed, unworked or simply sawn or roughly shaped, whether or not graded (excl. piezoelectric quartz) | Free | 0 |  |
| 71049000 | Precious and semi‑precious stones, synthetic or reconstructed, worked, whether or not graded but not strung, mounted or set, ungraded synthetic or reconstructed precious or semi‑precious stones, temporarily strung for convenience of transport (excl. stones simply sawn or roughly shaped, piezoelectric quartz) | Free | 0 |  |
| 71051000 | Dust and powder of diamonds, incl. synthetic diamonds | Free | 0 |  |
| 71059000 | Dust and powder of natural or synthetic precious or semi‑precious stones (excl. dust and powder of diamonds) | Free | 0 |  |
| 71061000 | Powder of silver, incl. silver plated with gold or platinum | Free | 0 |  |
| 71069100 | Silver, incl. silver plated with gold or platinum, unwrought (excl. silver in powder form) | Free | 0 |  |
| 71069200 | Silver, incl. silver plated with gold or platinum, semi‑manufactured | Free | 0 |  |
| 71070000 | Base metals clad with silver, not further worked than semi‑manufactured | Free | 0 |  |
| 71081100 | Gold, incl. gold plated with platinum, for non-monetary purposes | Free | 0 |  |
| 71081200 | Gold, incl. gold plated with platinum, unwrought, for non-monetary purposes (excl. gold in powder form) | Free | 0 |  |
| 71081310 | Bars, rods, wire and sections, plates, sheets and strips of a thickness, excl. any backing, of > 0,15 mm, of gold, incl. gold plated with platinum | Free | 0 |  |
| 71081380 | Gold, incl. gold plated with platinum, in semi‑manufactured forms, for non-monetary purposes (excl. sheets and strips of a thickness, excl. any backing, of > 0,15 mm and plates, bars, rods, wire and sections) | Free | 0 |  |
| 71082000 | Monetary gold | Free | 0 |  |
| 71090000 | Base metals or silver, clad with gold, not further worked than semi‑manufactured | Free | 0 |  |
| 71101100 | Platinum, unwrought or in powder form | Free | 0 |  |
| 71101910 | Bars, rods, wire and sections; plates; sheets and strips of a thickness, excl. any backing, of > 0,15 mm, of platinum | Free | 0 |  |
| 71101980 | Platinum in semi‑manufactured forms (excl. sheets and strips of a thickness, excl. any backing, of > 0,15 mm and plates, bars, rods, wire and sections) | Free | 0 |  |
| 71102100 | Palladium, unwrought or in powder form | Free | 0 |  |
| 71102900 | Palladium in semi‑manufactured forms | Free | 0 |  |
| 71103100 | Rhodium, unwrought or in powder form | Free | 0 |  |
| 71103900 | Rhodium in semi‑manufactured forms | Free | 0 |  |
| 71104100 | Iridium, osmium and ruthenium, unwrought or in powder form | Free | 0 |  |
| 71104900 | Iridium, osmium and ruthenium, in semi‑manufactured forms | Free | 0 |  |
| 71110000 | Base metals, silver or gold, clad with platinum, not further worked than semi‑manufactured | Free | 0 |  |
| 71123000 | Ash containing precious metal or precious-metal compounds | Free | 0 |  |
| 71129100 | Waste and scrap of gold, incl. metal clad with gold, and other waste and scrap containing gold or gold compounds, of a kind used principally for the recovery of precious metal (excl. ash containing gold or gold compounds, waste and scrap of gold melted down into unworked blocks, ingots, or similar forms, and sweepings and ash containing precious metals) | Free | 0 |  |
| 71129200 | Waste and scrap of platinum, incl. metal clad with platinum, and other waste and scrap containing platinum or platinum compounds, of a kind used principally for the recovery of precious metal (excl. ash containing platinum or platinum compounds, waste and scrap of platinum melted down into unworked blocks, ingots, or similar forms, and sweepings and ash containing precious metals) | Free | 0 |  |
| 71129900 | Waste and scrap of silver, incl. metal clad with silver, and other waste and scrap containing silver or silver compounds, of a kind used principally for the recovery of precious metal (excl. ash, and waste and scrap of precious metals melted down into unworked blocks, ingots or similar forms) | Free | 0 |  |
| 71131100 | Articles of jewellery and parts thereof, of silver, whether or not plated or clad with other precious metal (excl. articles > 100 years old) | 2,5 | 0 |  |
| 71131900 | Articles of jewellery and parts thereof, of precious metal other than silver, whether or not plated or clad with precious metal (excl. articles > 100 years old) | 2,5 | 0 |  |
| 71132000 | Articles of jewellery and parts thereof, of base metal clad with precious metal (excl. articles > 100 years old) | 4 | 0 |  |
| 71141100 | Articles of goldsmiths' or silversmiths' wares or parts thereof, of silver, whether or not plated or clad with other precious metal (excl. jewellery, watch-and clockmakers' wares, musical instruments, weapons, perfume atomizers and heads for these, original sculptures or statuary, collectors' pieces and antiques) | 2 | 0 |  |
| 71141900 | Articles of goldsmiths' or silversmiths' wares or parts thereof, of precious metal other than silver, whether or not plated or clad with precious metal (excl. jewellery, watch- and clockmakers' wares, musical instruments, weapons, perfume atomizers and heads for these, original sculptures or statuary, collectors' pieces and antiques) | 2 | 0 |  |
| 71142000 | Articles of goldsmiths' or silversmiths' wares and parts thereof, of base metal clad with precious metal (excl. jewellery, watch-and clockmakers' wares, musical instruments, weapons, perfume atomizers and heads for these, original sculptures or statuary, collectors' pieces and antiques) | 2 | 0 |  |
| 71151000 | Catalysts in the form of wire cloth or grill, of platinum | Free | 0 |  |
| 71159000 | Articles of precious metal or of metal clad with precious metal, n.e.s. | 3 | 0 |  |
| 71161000 | Articles of natural or cultured pearls, n.e.s. | Free | 0 |  |
| 71162011 | Necklaces, bracelets and other articles, wholly of natural precious or semi‑precious stones, simply strung, without fasteners or other accessories | Free | 0 |  |
| 71162080 | Articles of precious or semi‑precious stones (natural, synthetic or reconstructed), n.e.s. | 2,5 | 0 |  |
| 71171100 | Cuff links and studs, of base metal, whether or not clad with silver, gold or platinum | 4 | 0 |  |
| 71171900 | Imitation jewellery, of base metal, whether or not plated with precious metal (excl. cuff links and studs) | 4 | 0 |  |
| 71179000 | Imitation jewellery (excl. jewellery, of base metal, whether or not clad with silver, gold or platinum) | 4 | 0 |  |
| 71181000 | Coin (excl. legal tender, gold coins, medals, jewellery made from coins, collectors' items of numismatic value, waste and scrap) | Free | 0 |  |
| 71189000 | Coin of legal tender | Free | 0 |  |
| 72011011 | Non-alloy pig iron in pigs, blocks or other primary forms, containing by weight ≤ 0,5 % phosphorus, ≥ 0,4 % manganese and ≤ 1 % silicon | 1,7 | 4 |  |
| 72011019 | Non-alloy pig iron in pigs, blocks or other primary forms, containing by weight ≤ 0,5 % phosphorus, ≥ 0,4 % manganese and > 1 % silicon | 1,7 | 4 |  |
| 72011030 | Non-alloy pig iron in pigs, blocks or other primary forms, containing by weight ≤ 0,5 % phosphorus, and ≥ 0,1 % but < 0,4 % manganese | 1,7 | 4 |  |
| 72011090 | Non-alloy pig iron in pigs, blocks or other primary forms, containing by weight ≤ 0,5 % phosphorus, and ≤ 0,1 % manganese | Free | 0 |  |
| 72012000 | Non-alloy pig iron in pigs, blocks or other primary forms, containing by weight ≥ 0,5 % phosphorus | 2,2 | 4 |  |
| 72015010 | Alloy pig iron in pigs, blocks or other primary forms, containing by weight ≥ 0,3 % but ≤ 1 % titanium and ≥ 0,5 % but ≤ 1 % vanadium | Free | 0 |  |
| 72015090 | Alloy pig iron and spiegeleisen, in pigs, blocks or other primary forms (excl. alloy iron containing, by weight, ≥ 0,3 % but ≤ 1 % titanium and ≥ 0,5 % but ≤ 1 % vanadium) | 1,7 | 4 |  |
| 72021120 | Ferro-manganese, containing by weight > 2 % carbon, with a granulometry ≤ 5 mm and a manganese content by weight > 65 % | 2,7 | 4 |  |
| 72021180 | Ferro-manganese, containing by weight > 2 % carbon (excl. ferro-manganese with a granulometry of ≤ 5 mm and containing by weight > 65 % manganese) | 2,7 | 4 |  |
| 72021900 | Ferro-manganese, containing by weight ≤ 2 % carbon | 2,7 | 4 |  |
| 72022100 | Ferro-silicon, containing by weight > 55 % of silicon | 5,7 | 7 |  |
| 72022910 | Ferro-silicon, containing by weight ≤ 55 % silicon and ≥ 4 % but ≤ 10 % of magnesium | 5,7 | 7 |  |
| 72022990 | Ferro-silicon, containing by weight ≤ 55 % silicon (excl. that containing by weight ≥ 4 % but ≤ 10 % of magnesium) | 5,7 | 7 |  |
| 72023000 | Ferro-silico-manganese | 3,7 | 4 |  |
| 72024110 | Ferro-chromium, containing by weight > 4 % but ≤ 6 % carbon | 4 | 4 |  |
| 72024190 | Ferro-chromium, containing by weight > 6 % carbon | 4 | 4 |  |
| 72024910 | Ferro-chromium, containing by weight ≤ 0,05 % carbon | 7 | 7 |  |
| 72024950 | Ferro-chromium, containing by weight > 0,05 % but ≤ 0,5 % carbon | 7 | 7 |  |
| 72024990 | Ferro-chromium, containing by weight > 0,5 % but ≤ 4 % carbon | 7 | 7 |  |
| 72025000 | Ferro-silico-chromium | 2,7 | 4 |  |
| 72026000 | Ferro-nickel | Free | 0 |  |
| 72027000 | Ferro-molybdenum | 2,7 | 4 |  |
| 72028000 | Ferro-tungsten and ferro-silico-tungsten | Free | 0 |  |
| 72029100 | Ferro-titanium and ferro-silico-titanium | 2,7 | 4 |  |
| 72029200 | Ferro-vanadium | 2,7 | 4 |  |
| 72029300 | Ferro-niobium | Free | 0 |  |
| 72029910 | Ferro-phosphorus | Free | 0 |  |
| 72029930 | Ferro-silico-magnesium | 2,7 | 4 |  |
| 72029980 | Ferro-alloys (excl. ferro-manganese, ferro-silicon, ferro‑silico-manganese, ferro-chromium, ferro‑silico‑chromium, ferro-nickel, ferro-molybdenum, ferro-tungsten, ferro-silico-tungsten, ferro-titanium, ferro-silico-titanium, ferro-vanadium, ferro-niobium, ferro-phosphorus and ferro-silico-magnesium) | 2,7 | 4 |  |
| 72031000 | Ferrous products obtained by direct reduction of iron ore, in lumps, pellets or similar forms | Free | 0 |  |
| 72039000 | Spongy ferrous products, obtained from molten pig iron by atomisation, iron of a purity of ≥ 99,94 %, in lumps, pellets or similar forms | Free | 0 |  |
| 72041000 | Waste and scrap, of cast iron (excl. radioactive) | Free | 0 |  |
| 72042110 | Waste and scrap of stainless steel, containing by weight ≥ 8 % nickel (excl. radioactive, and waste and scrap from batteries and electric accumulators) | Free | 0 |  |
| 72042190 | Waste and scrap of stainless steel (not containing ≥ 8 % nickel, radioactive, or waste and scrap from batteries and electric accumulators) | Free | 0 |  |
| 72042900 | Waste and scrap of alloy steel (excl. stainless steel, and waste and scrap, radioactive, or waste and scrap from batteries and electric accumulators) | Free | 0 |  |
| 72043000 | Waste and scrap of tinned iron or steel (excl. radioactive, and waste and scrap of batteries and electric accumulators) | Free | 0 |  |
| 72044110 | Turnings, shavings, chips, milling waste, sawdust and filings, of iron or steel, whether or not in bundles (excl. such items of cast iron, alloy steel or tinned iron or steel) | Free | 0 |  |
| 72044191 | Trimmings and stampings, of iron or steel, in bundles (excl. such items of cast iron, alloy steel or tinned iron or steel) | Free | 0 |  |
| 72044199 | Trimmings and stampings, of iron or steel, not in bundles (excl. such items of cast iron, alloy steel or tinned iron or steel) | Free | 0 |  |
| 72044910 | Waste and scrap of iron or steel, fragmentised "shredded" (excl. slag, scale and other waste of the production of iron and steel; radioactive waste and scrap; fragments of pigs, blocks or other primary forms of pig iron or spiegeleisen; waste and scrap of cast iron, alloy steel or tinned iron or steel; turnings, shavings, chips, milling waste, sawdust, filings, trimmings and stampings; waste and scrap of primary cells, primary batteries and electric accumulators) | Free | 0 |  |
| 72044930 | Waste and scrap of iron or steel, not fragmentised "shredded", in bundles (excl. slag, scale and other waste of the production of iron and steel; radioactive waste and scrap; fragments of pigs, blocks or other primary forms of pig iron or spiegeleisen; waste and scrap of cast iron, alloy steel or tinned iron or steel; turnings, shavings, chips, milling waste, sawdust, filings, trimmings and stampings; waste and scrap of primary cells, primary batteries and electric accumulators) | Free | 0 |  |
| 72044990 | Waste and scrap of iron or steel, not fragmentised "shredded", not in bundles (excl. slag, scale and other waste of the production of iron and steel; radioactive waste and scrap; fragments of pigs, blocks or other primary forms of pig iron or spiegeleisen; waste and scrap of cast iron, alloy steel or tinned iron or steel; turnings, shavings, chips, milling waste, sawdust, filings, trimmings and stampings; waste and scrap of primary cells, primary batteries and electric accumulators) | Free | 0 |  |
| 72045000 | Remelting scrap ingots of iron or steel (excl. products whose chemical composition conforms to the definitions of pig iron, spiegeleisen, or ferro-alloys) | Free | 0 |  |
| 72051000 | Granules, of pig iron, spiegeleisen, iron or steel (excl. granules of ferro-alloys, turnings and filings of iron or steel, certain small calibre items, defective balls for ball‑bearings) | Free | 0 |  |
| 72052100 | Powders, of alloy steel (excl. powders of ferro-alloys and radioactive iron powders "isotopes") | Free | 0 |  |
| 72052900 | Powders, of pig iron, spiegeleisen, iron or non-alloy steel (excl. powders of ferro-alloys and radioactive iron powders "isotopes") | Free | 0 |  |
| 72061000 | Ingots, of iron and non-alloy steel (excl. remelted scrap ingots, continuous cast products, iron of heading 7203) | Free | 0 |  |
| 72069000 | Iron and non-alloy steel, in puddled bars or other primary forms (excl. ingots, remelted scrap ingots, continuous cast products, iron of heading 7203) | Free | 0 |  |
| 72071111 | Semi‑finished products, of non-alloy free-cutting steel, containing by weight < 0,25 % carbon, of square or rectangular cross-section, the width < twice the thickness, rolled or obtained by continuous casting | Free | 0 |  |
| 72071114 | Semi‑finished products, of iron or non-alloy steel, containing by weight < 0,25 % carbon, of square or rectangular cross-section, the width < twice the thickness of ≤ 130 mm, rolled or obtained by continuous casting (excl. free-cutting steel) | Free | 0 |  |
| 72071116 | Semi‑finished products, of iron or non-alloy steel, containing by weight < 0,25 % carbon, of square or rectangular cross-section, the width < twice the thickness of > 130 mm, rolled or obtained by continuous casting (excl. free-cutting steel) | Free | 0 |  |
| 72071190 | Semi‑finished products of iron or non-alloy steel, containing by weight < 0,25 % carbon, of rectangular cross-section, the width < twice the thickness, forged | Free | 0 |  |
| 72071210 | Semi‑finished products of iron or non-alloy steel, containing by weight < 0,25 of carbon, of rectangular "other than square" cross-section, the width measuring ≥ twice the thickness, rolled or obtained by continuous casting | Free | 0 |  |
| 72071290 | Semi‑finished products of iron or non-alloy steel, containing by weight < 0,25 % carbon, of rectangular "other than square" cross-section, the width ≥ twice the thickness, forged | Free | 0 |  |
| 72071912 | Semi‑finished products, of iron or non-alloy steel, containing by weight < 0,25 % carbon, of circular or polygonal cross-section, rolled or obtained by continuous casting | Free | 0 |  |
| 72071919 | Semi‑finished products of iron or non-alloy steel, containing by weight < 0,25 % carbon, of circular or polygonal cross-section, forged | Free | 0 |  |
| 72071980 | Semi‑finished products of iron or non-alloy steel, containing by weight < 0,25 % carbon (excl. semi‑products, of square, rectangular, circular or polygonal cross-section) | Free | 0 |  |
| 72072011 | Semi‑finished products, of non-alloy free-cutting steel, containing by weight ≥ 0,25 % carbon, of square or rectangular cross-section, the width < twice the thickness, rolled or obtained by continuous casting | Free | 0 |  |
| 72072015 | Semi‑finished products of iron or non-alloy steel, containing by weight ≥ 0,25 % but < 0,6 % carbon, of square or rectangular cross-section, the width < twice the thickness, rolled or obtained by continuous casting (excl. free-cutting steel) | Free | 0 |  |
| 72072017 | Semi‑finished products of iron or non-alloy steel, containing by weight ≥ 0,6 % carbon, of square or rectangular cross-section, the width < twice the thickness, rolled or obtained by continuous casting (excl. free‑cutting steel) | Free | 0 |  |
| 72072019 | Semi‑finished products of iron or non-alloy steel, containing by weight ≥ 0,25 % carbon, of square or rectangular cross-section, the width < twice the thickness, forged | Free | 0 |  |
| 72072032 | Semi‑finished products of iron or non-alloy steel, containing by weight ≥ 0,25 of carbon, of rectangular "other than square" cross-section, the width measuring ≥ twice the thickness, rolled or obtained by continuous casting | Free | 0 |  |
| 72072039 | Semi‑finished products of iron or non-alloy steel, containing by weight ≥ 0,25 % carbon, of rectangular "other than square" cross-section and the width ≥ twice the thickness, forged | Free | 0 |  |
| 72072052 | Semi‑finished products of iron or non-alloy steel, containing by weight ≥ 0,25 % carbon, of circular or polygonal cross-section, rolled or obtained by continuous casting | Free | 0 |  |
| 72072059 | Semi‑finished products of iron or non-alloy steel, containing by weight ≥ 0,6 % carbon, of circular or polygonal cross-section, forged | Free | 0 |  |
| 72072080 | Semi‑finished products of iron or non-alloy steel, containing by weight ≥ 0,25 % carbon (excl. those of square, rectangular, circular or polygonal cross-section) | Free | 0 |  |
| 72081000 | Flat-rolled products of iron or non-alloy steel, of a width of ≥ 600 mm, in coils, simply hot-rolled, not clad, plated or coated, with patterns in relief directly due to the rolling process | Free | 0 |  |
| 72082500 | Flat-rolled products of iron or non-alloy steel, of a width of ≥ 600 mm, in coils, simply hot-rolled, not clad, plated or coated, of a thickness of ≥ 4,75 mm, pickled, without patterns in relief | Free | 0 |  |
| 72082600 | Flat-rolled products of iron or non-alloy steel, of a width of ≥ 600 mm, in coils, simply hot-rolled, not clad, plated or coated, of a thickness of ≥ 3 mm but < 4,75 mm, pickled, without patterns in relief | Free | 0 |  |
| 72082700 | Flat-rolled products of iron or non-alloy steel, of a width of ≥ 600 mm, in coils, simply hot-rolled, not clad, plated or coated, of a thickness of < 3 mm, pickled, without patterns in relief | Free | 0 |  |
| 72083600 | Flat-rolled products of iron or non-alloy steel, of a width of ≥ 600 mm, in coils, simply hot-rolled, not clad, plated or coated, of a thickness of ≥ 10 mm, not pickled, without patterns in relief | Free | 0 |  |
| 72083700 | Flat-rolled products of iron or non-alloy steel, of a width of ≥ 600 mm, in coils, simply hot-rolled, not clad, plated or coated, of a thickness of ≥ 4,75 mm but < 10 mm, not pickled, without patterns in relief | Free | 0 |  |
| 72083800 | Flat-rolled products of iron or non-alloy steel, of a width of ≥ 600 mm, in coils, simply hot-rolled, not clad, plated or coated, of a thickness of ≥ 3 mm but < 4,75 mm, not pickled, without patterns in relief | Free | 0 |  |
| 72083900 | Flat-rolled products of iron or non-alloy steel, of a width of ≥ 600 mm, in coils, simply hot-rolled, not clad, plated or coated, of a thickness of < 3 mm, not pickled, without patterns in relief | Free | 0 |  |
| 72084000 | Flat-rolled products of iron or non-alloy steel, of a width of ≥ 600 mm, not in coils, simply hot-rolled, not clad, plated or coated, with patterns in relief directly due to the rolling process | Free | 0 |  |
| 72085120 | Flat-rolled products of iron or non-alloy steel, of a width of ≥ 600 mm, not in coils, simply hot-rolled, not clad, plated or coated, of a thickness of > 15 mm, without patterns in relief | Free | 0 |  |
| 72085191 | Flat-rolled products of iron or non-alloy steel, of a width of ≥ 2 050 mm, not in coils, simply hot-rolled, not clad, plated or coated, of a thickness of > 10 mm but ≤ 15 mm, without patterns in relief (excl. "wide flats") | Free | 0 |  |
| 72085198 | Flat-rolled products of iron or non-alloy steel, of a width of < 2 050 mm but ≥ 600 mm, not in coils, simply hot-rolled, not clad, plated or coated, of a thickness of > 10 mm but ≤ 15 mm, without patterns in relief | Free | 0 |  |
| 72085210 | Flat-rolled products of iron or non-alloy steel, of a width of ≤ 1 250 mm, not in coils, simply hot-rolled on four faces or in a closed box pass, not clad, plated or coated, of a thickness of ≥ 4,75 mm but ≤ 10 mm, without patterns in relief | Free | 0 |  |
| 72085291 | Flat-rolled products of iron or non-alloy steel, of a width of ≥ 2 050 mm, not in coils, simply hot-rolled, not clad, plated or coated, of a thickness of ≥ 4,75 mm but ≤ 10 mm, without patterns in relief | Free | 0 |  |
| 72085299 | Flat-rolled products of iron or non-alloy steel, of a width of < 2 050 mm but ≥ 600 mm, not in coils, simply hot-rolled, not clad, plated or coated, of a thickness of ≥ 4,75 mm but ≤ 10 mm, without patterns in relief (excl. rolled on four faces or in a closed bow pass of a width ≤ 1 250 mm) | Free | 0 |  |
| 72085310 | Flat-rolled products of iron or non-alloy steel, of a width of ≤ 1 250 mm, not in coils, simply hot-rolled on four faces or in a closed box pass, not clad, plated or coated, of a thickness of ≥ 4 mm but < 4,75 mm, without patterns in relief | Free | 0 |  |
| 72085390 | Flat-rolled products of iron or non-alloy steel, of a width of ≥ 600 mm, not in coils, simply hot-rolled, not clad, plated or coated, of a thickness of ≥ 3 mm but < 4,75 mm, without patterns in relief (excl. rolled on four faces or in a closed bow pass of a width ≤ 1 250 mm and of a thickness of ≥ 4 mm) | Free | 0 |  |
| 72085400 | Flat-rolled products of iron or non-alloy steel, of a width of ≥ 600 mm, not in coils, simply hot-rolled, not clad, plated or coated, of a thickness of < 3 mm, without patterns in relief | Free | 0 |  |
| 72089020 | Flat-rolled products of iron or steel, of a width ≥ 600 mm, hot-rolled and further worked, but not clad, plated or coated, perforated | Free | 0 |  |
| 72089080 | Flat-rolled products of iron or steel, of a width ≥ 600 mm, hot-rolled and further worked, but not clad, plated or coated, non-perforated | Free | 0 |  |
| 72091500 | Flat-rolled products of iron or non-alloy steel, of a width of ≥ 600 mm, in coils, simply cold-rolled "cold‑reduced", not clad, plated or coated, of a thickness of ≥ 3 mm | Free | 0 |  |
| 72091610 | Flat-rolled products of iron or non-alloy steel, of a width of ≥ 600 mm, in coils, simply cold-rolled "cold‑reduced", of a thickness of > 1 mm but < 3 mm "electrical" | Free | 0 |  |
| 72091690 | Flat-rolled products of iron or non-alloy steel, of a width of ≥ 600 mm, in coils, simply cold-rolled "cold‑reduced", not clad, plated or coated, of a thickness of > 1 mm but < 3 mm (excl. electrical) | Free | 0 |  |
| 72091710 | Flat-rolled products of iron or non-alloy steel, of a width of ≥ 600 mm, in coils, simply cold-rolled "cold‑reduced", of a thickness of ≥ 0,5 mm but ≤ 1 mm "electrical" | Free | 0 |  |
| 72091790 | Flat-rolled products of iron or non-alloy steel, of a width of ≥ 600 mm, in coils, simply cold-rolled "cold‑reduced", not clad, plated or coated, of a thickness of ≥ 0,5 mm but ≤ 1 mm (excl. electrical) | Free | 0 |  |
| 72091810 | Flat-rolled products of iron or non-alloy steel, of a width of ≥ 600 mm, in coils, simply cold-rolled "cold‑reduced", of a thickness of < 0,5 mm "electrical" | Free | 0 |  |
| 72091891 | Flat-rolled products of iron or non-alloy steel, of a width of ≥ 600 mm, in coils, simply cold-rolled "cold‑reduced", not clad, plated or coated, of a thickness of ≥ 0,35 mm but < 0,5 mm (excl. electrical) | Free | 0 |  |
| 72091899 | Flat-rolled products of iron or non-alloy steel, of a width of ≥ 600 mm, in coils, simply cold-rolled "cold‑reduced", not clad, plated or coated, of a thickness of < 0,35 mm (excl. electrical) | Free | 0 |  |
| 72092500 | Flat-rolled products of iron or non-alloy steel, of a width of ≥ 600 mm, not in coils, simply cold-rolled "cold‑reduced", not clad, plated or coated, of a thickness of ≥ 3 mm | Free | 0 |  |
| 72092610 | Flat-rolled products of iron or non-alloy steel, of a width of ≥ 600 mm, not in coils, simply cold-rolled "cold‑reduced", of a thickness of > 1 mm but < 3 mm "electrical" | Free | 0 |  |
| 72092690 | Flat-rolled products of iron or non-alloy steel, of a width of ≥ 600 mm, not in coils, simply cold-rolled "cold‑reduced", not clad, plated or coated, of a thickness of > 1 mm but < 3 mm (excl. electrical) | Free | 0 |  |
| 72092710 | Flat-rolled products of iron or non-alloy steel, of a width of ≥ 600 mm, not in coils, simply cold-rolled "cold‑reduced", of a thickness of ≥ 0,5 mm but ≤ 1 mm "electrical" | Free | 0 |  |
| 72092790 | Flat-rolled products of iron or non-alloy steel, of a width of ≥ 600 mm, not in coils, simply cold-rolled "cold‑reduced", not clad, plated or coated, of a thickness of ≥ 0,5 mm but ≤ 1 mm (excl. electrical) | Free | 0 |  |
| 72092810 | Flat-rolled products of iron or non-alloy steel, of a width of ≥ 600 mm, not in coils, simply cold-rolled "cold‑reduced", of a thickness of < 0,5 mm "electrical" | Free | 0 |  |
| 72092890 | Flat-rolled products of iron or non-alloy steel, of a width of ≥ 600 mm, not in coils, simply cold-rolled "cold‑reduced", not clad, plated or coated, of a thickness of < 0,5 mm (excl. electrical) | Free | 0 |  |
| 72099020 | Flat-rolled products of iron or steel, of a width of ≥ 600 mm, cold-rolled "cold‑reduced" and further worked, but not clad, plated or coated, perforated | Free | 0 |  |
| 72099080 | Flat-rolled products of iron or steel, of a width of ≥ 600 mm, cold-rolled "cold‑reduced" and further worked, but not clad, plated or coated, non-perforated | Free | 0 |  |
| 72101100 | Flat-rolled products of iron or non-alloy steel, of a width of ≥ 600 mm, hot-rolled or cold-rolled "cold‑reduced", tinned, of a thickness of ≥ 0,5 mm | Free | 0 |  |
| 72101220 | Tinplate of iron or non-alloy steel, of a width of ≥ 600 mm and of a thickness of < 0,5 mm, tinned [coated with a layer of metal containing, by weight, ≥ 97 % of tin], not further worked than surface-treated | Free | 0 |  |
| 72101280 | Flat-rolled products of iron or non-alloy steel, of a width of ≥ 600 mm, hot-rolled or cold-rolled "cold‑reduced", plated or coated with tin, of a thickness of < 0,5 mm (excl. tinplate) | Free | 0 |  |
| 72102000 | Flat-rolled products of iron or non-alloy steel, of a width of ≥ 600 mm, hot-rolled or cold-rolled "cold‑reduced", plated or coated with lead, incl. terne-plate | Free | 0 |  |
| 72103000 | Flat-rolled products of iron or non-alloy steel, of a width of ≥ 600 mm, hot-rolled or cold-rolled "cold‑reduced", electrolytically plated or coated with zinc | Free | 0 |  |
| 72104100 | Flat-rolled products of iron or non-alloy steel, of a width of ≥ 600 mm, hot-rolled or cold-rolled "cold‑reduced", corrugated, plated or coated with zinc (excl. electrolytically plated or coated with zinc) | Free | 0 |  |
| 72104900 | Flat-rolled products of iron or non-alloy steel, of a width of ≥ 600 mm, hot-rolled or cold-rolled "cold‑reduced", not corrugated, plated or coated with zinc (excl. electrolytically plated or coated with zinc) | Free | 0 |  |
| 72105000 | Flat-rolled products of iron or non-alloy steel, of a width of ≥ 600 mm, hot-rolled or cold-rolled "cold‑reduced", plated or coated with chromium oxides or with chromium and chromium oxides | Free | 0 |  |
| 72106100 | Flat-rolled products of iron or non-alloy steel, of a width of ≥ 600 mm, hot-rolled or cold-rolled "cold‑reduced", plated or coated with aluminium-zinc alloys | Free | 0 |  |
| 72106900 | Flat-rolled products of iron or non-alloy steel, of a width of ≥ 600 mm, hot-rolled or cold-rolled "cold‑reduced", plated or coated with aluminium (excl. products plated or coated with aluminium-zinc alloys) | Free | 0 |  |
| 72107010 | Tinplate of a width of ≥ 600 mm and of a thickness of < 0,5 mm, tinned [coated with a layer of metal containing, by weight, ≥ 97 % of tin], not further worked than varnished, and flat products plated or coated with chromium oxides or with chromium and chromium oxides, of iron or non-alloy steel, of a width of ≥ 600 mm, hot-rolled or cold-rolled "cold-reduced", varnished | Free | 0 |  |
| 72107080 | Flat-rolled products of iron or non-alloy steel, of a width of ≥ 600 mm, hot-rolled or cold-rolled "cold‑reduced", painted, varnished or plastic coated (excl. tinplate and products electrolytically plated or coated with chrome, varnished) | Free | 0 |  |
| 72109030 | Flat-rolled products of iron or non-alloy steel, of a width of ≥ 600 mm, hot-rolled or cold-rolled "cold‑reduced", clad | Free | 0 |  |
| 72109040 | Flat-rolled products of iron or non-alloy steel, tinned and printed, of a width of ≥ 600 mm, hot-rolled or cold-rolled "cold‑reduced" | Free | 0 |  |
| 72109080 | Flat-rolled products of iron or non-alloy steel, hot-rolled or cold-rolled "cold‑reduced", of a width of ≥ 600 mm, plated or coated (excl. plated or coated with thin, lead "incl. terne-plate", zinc, aluminium, chromium, chromium oxides, plastics, platinum, painted or varnished, clad and tinned and printed) | Free | 0 |  |
| 72111300 | Flat-rolled products of iron or non-alloy steel, simply hot-rolled on four faces or in a closed box pass, not clad, plated or coated, of a width of > 150 mm but < 600 mm and a thickness of ≥ 4 mm, not in coils, without patterns in relief, commonly known as "wide flats" | Free | 0 |  |
| 72111400 | Flat-rolled products of iron or non-alloy steel, of a width < 600 mm, not further worked than hot-rolled, not clad, plated or coated, of a thickness of ≥ 4,75 mm (excl. "wide flats") | Free | 0 |  |
| 72111900 | Flat-rolled products of iron or non-alloy steel, of a width < 600 mm, simply hot-rolled, not clad, plated or coated, of a thickness < 4,75 mm (excl. "wide flats") | Free | 0 |  |
| 72112320 | Flat-rolled products of iron or non-alloy steel, of a width of < 600 mm, simply cold-rolled "cold‑reduced", not clad, plated or coated, containing by weight < 0,25 % of carbon "electrical" | Free | 0 |  |
| 72112330 | Flat-rolled products of iron or non-alloy steel, of a width of < 600 mm and of a thickness of ≥ 0,35 mm, simply cold-rolled "cold‑reduced", not clad, plated or coated, containing by weight < 0,25 % of carbon (excl. electrical plate) | Free | 0 |  |
| 72112380 | Flat-rolled products of iron or non-alloy steel, of a width of < 600 mm and of a thickness of < 0,35 mm, simply cold-rolled "cold‑reduced", not clad, plated or coated, containing by weight < 0,25 % of carbon (excl. electrical plate) | Free | 0 |  |
| 72112900 | Flat-rolled products of iron or non-alloy steel, of a width of < 600 mm, simply cold-rolled "cold‑reduced", not clad, plated or coated, containing by weight ≥ 0,25 % of carbon | Free | 0 |  |
| 72119020 | Flat-rolled products of iron or non-alloy steel, of a width of < 600 mm, hot-rolled or cold-rolled "cold‑reduced" and further worked, but not clad, plated or coated, perforated | Free | 0 |  |
| 72119080 | Flat-rolled products of iron or non-alloy steel, of a width of < 600 mm, hot-rolled or cold-rolled "cold‑reduced" and further worked, but not clad, plated or coatednon-perforated | Free | 0 |  |
| 72121010 | Tinplate of iron or non-alloy steel, of a width of < 600 mm and of a thickness of < 0,5 mm, tinned [coated with a layer of metal containing, by weight, ≥ 97 % of tin], not further worked than surface‑treated | Free | 0 |  |
| 72121090 | Flat-rolled products of iron or non-alloy steel, hot-rolled or cold-rolled "cold‑reduced", of a width of < 600 mm, tinned (excl. tinplate, not further worked than surface‑treated) | Free | 0 |  |
| 72122000 | Flat-rolled products of iron or non-alloy steel, of a width of < 600 mm, hot-rolled or cold-rolled "cold‑reduced", electrolytically plated or coated with zinc | Free | 0 |  |
| 72123000 | Flat-rolled products of iron or non-alloy steel, of a width of < 600 mm, hot-rolled or cold-rolled "cold‑reduced", tinned (excl. electrolytically plated or coated with zinc) | Free | 0 |  |
| 72124020 | Tinplate of a width of < 600 mm and of a thickness of < 0,5 mm, tinned [coated with a layer of metal containing, by weight, ≥ 97 % of tin], not further worked than varnished, and flat products plated or coated with chromium oxides or with chromium and chromium oxides, of iron or non-alloy steel, of a width of < 600 mm, hot-rolled or cold-rolled "cold-reduced", varnished | Free | 0 |  |
| 72124080 | Flat-rolled products of iron or non-alloy steel, of a width of < 600 mm, hot-rolled or cold-rolled "cold‑reduced", painted, varnished or plastic coated (excl. tinplate, not further worked than varnished, and products plated or coated with chromium oxides or with chromium and chromium oxides, varnished) | Free | 0 |  |
| 72125020 | Flat-rolled products of iron or non-alloy steel, of a width of < 600 mm, hot-rolled or cold-rolled "cold‑reduced", plated or coated with chromium oxides or with chromium and chromium oxides (excl. varnished) | Free | 0 |  |
| 72125030 | Flat-rolled products of iron or non-alloy steel, of a width of < 600 mm, hot-rolled or cold-rolled "cold‑reduced", plated or coated with chromium or nickel | Free | 0 |  |
| 72125040 | Flat-rolled products of iron or non-alloy steel, of a width of < 600 mm, hot-rolled or cold-rolled "cold‑reduced", plated or coated with copper | Free | 0 |  |
| 72125061 | Flat-rolled products of iron or non-alloy steel, of a width of < 600 mm, hot-rolled or cold-rolled "cold‑reduced", plated or coated with aluminium-zinc alloys | Free | 0 |  |
| 72125069 | Flat-rolled products of iron or non-alloy steel, of a width of < 600 mm, hot-rolled or cold-rolled "cold‑reduced", plated or coated with aluminium (excl. products plated or coated with aluminium-zinc alloys) | Free | 0 |  |
| 72125090 | Flat-rolled products of iron or non-alloy steel, of a width of < 600 mm, hot-rolled or cold-rolled "cold‑reduced", clad (excl. products plated or coated with tin or zinc, copper, with chromium oxides or with chromium and chromium oxides, chromium, nickel or aluminium, painted or varnished, and plastic-coated) | Free | 0 |  |
| 72126000 | Flat-rolled products of iron or non-alloy steel, of a width of < 600 mm, hot-rolled or cold-rolled "cold‑reduced", clad | Free | 0 |  |
| 72131000 | Bars and rods, hot-rolled, in irregularly wound coils of iron or non-alloy steel, with indentations, ribs, grooves or other deformations produced during the rolling process | Free | 0 |  |
| 72132000 | Bars and rods, hot-rolled, in irregularly wound coils, of non-alloy free-cutting steel (excl. bars and rods containing indentations, ribs, grooves or other deformations produced during the rolling process) | Free | 0 |  |
| 72139110 | Bars and rods, hot-rolled, of the type used for concrete reinforcement, smooth, of iron or non-alloy steel, in irregularly wound coils, of circular cross-section measuring < 14 mm in diameter | Free | 0 |  |
| 72139120 | Bars and rods, hot-rolled, of the type used for tyre cord, smooth, of iron or non-alloy steel, in irregularly wound coils | Free | 0 |  |
| 72139141 | Bars and rods, hot-rolled, of iron or non-alloy steel, in irregularly wound coils, containing by weight ≤ 0,06 % of carbon, of circular cross-section measuring < 14 mm in diameter (excl. free-cutting steel, bars and rods, hot-rolled, for concrete reinforcement and tyre cord, and bars and rods, hot-rolled, containing indentations, ribs, grooves or other deformations produced during the rolling process | Free | 0 |  |
| 72139149 | Bars and rods, hot-rolled, of iron or non-alloy steel, in irregularly wound coils, containing by weight > 0,06 % and < 0,25 % of carbon, of circular cross-section, measuring < 14 mm in diameter (excl. of free-cutting steel, bars and rods, hot-rolled, for concrete reinforcement and tyre cord and bars and rods, hot-rolled, containing indentations, ribs, grooves or other deformations produced during the rolling process) | Free | 0 |  |
| 72139170 | Bars and rods, hot-rolled, in irregularly wound coils, of iron or non-alloy steel, containing by weight ≥ 0,25 % but ≤ 0,75 % carbon, of circular cross-section measuring < 14 mm in diameter (excl. of free-cutting steel, and bars and rods, smooth, for concrete reinforcement and tyre cord, and bars and rods with indentations, ribs, grooves or other deformations produced during the rolling process) | Free | 0 |  |
| 72139190 | Bars and rods, hot-rolled, of iron or non-alloy steel, in irregularly wound coils, containing by weight > 0,75 % of carbon, of circular cross-section measuring < 14 mm in diameter (excl. of free-cutting steel, bars and rods, smooth, for tyre cord and bars and rods with indentations, ribs, grooves and other deformations produced during the rolling process) | Free | 0 |  |
| 72139910 | Bars and rods, of iron or non-alloy steel, hot-rolled, in irregularly wound coils, containing by weight < 0,25 % carbon (excl. products of circular cross-section measuring < 14 mm in diameter, bars and rods of free-cutting steel, and bars and rods with indentations, ribs, grooves or other deformations produced during the rolling process) | Free | 0 |  |
| 72139990 | Bars and rods, hot-rolled, in irregularly wound coils, of iron or non-alloy steel, containing by weight ≥ 0,25 % carbon (excl. products of circular cross-section measuring < 14 mm diameter, bars and rods of free-cutting steel, and bars and rods with indentations, ribs, grooves or other deformations produced during the rolling process) | Free | 0 |  |
| 72141000 | Bars and rods, of iron or non-alloy steel, not further worked than forged (excl. in irregularly wound coils) | Free | 0 |  |
| 72142000 | Bars and rods, of iron or non-alloy steel, with indentations, ribs, groves or other deformations produced during the rolling process | Free | 0 |  |
| 72143000 | Bars and rods, of non-alloy free-cutting steel, not further worked than hot-rolled, hot-drawn or hot-extruded (excl. containing indentations, ribs, grooves or other deformations produced during the rolling process or twisted after rolling) | Free | 0 |  |
| 72149110 | Bars and rods of iron or non-alloy steel, not further worked than hot-rolled, hot-drawn or hot-extruded, containing by weight < 0,25 % of carbon, of rectangular "other than square" cross-section (excl. those with indentations, ribs, grooves or other deformations produced during the rolling process, bars and rods twisted after rolling, and free-cutting steel) | Free | 0 |  |
| 72149190 | Other bars and rods of iron or non-alloy steel, only hot-rolled, only hot-drawn or only hot-extruded, containing by weight ≥ 0,25 % of carbon, of rectangular "other than square" cross-section (excl. those with indentations, ribs, grooves or other deformations produced during the rolling process, bars and rods twisted after rolling, and free-cutting steel) | Free | 0 |  |
| 72149910 | Bars and rods of the type used for concrete reinforcement, smooth, of iron or non-alloy steel, only hot-rolled, only hot-drawn or only hot-extruded, containing < 0,25 % of carbon, of square cross-section or of a cross-section other than rectangular | Free | 0 |  |
| 72149931 | Bars and rods of iron or non-alloy steel, only hot-rolled, hot-drawn or hot-extruded, containing < 0,25 % of carbon, of circular cross-section, of a maximum diameter of ≥ 80 mm (other than of free-cutting steel, smooth bars and rods, for reinforced concrete, or bars and rods containing indentations, ribs, grooves or other deformations produced during the rolling process, or wound after rolling) | Free | 0 |  |
| 72149939 | Bars and rods of iron or non-alloy steel, only hot-rolled, hot-drawn or hot-extruded, containing < 0,25 % of carbon, of circular cross-section of a maximum diameter of < 80 mm (other than of free-cutting steel, smooth bars and rods, for reinforced concrete, or bars and rods containing indentations, ribs, grooves or other deformations produced during the rolling process, or wound after rolling) | Free | 0 |  |
| 72149950 | Bars and rods of iron or non-alloy steel, only hot-rolled, hot-drawn or hot-extruded, containing by weight < 0,25 % of carbon, of square cross-section or of a cross-section other than square or circular (other than of free-cutting steel, smooth bars and rods, for reinforced concrete, or bars and rods containing indentations, ribs, grooves or other deformations produced during the rolling process, or wound after rolling) | Free | 0 |  |
| 72149971 | Bars and rods of iron or non-alloy steel, only hot-rolled, only hot-drawn or only hot-extruded, containing by weight ≥ 0,25 % carbon, of circular cross-section measuring ≥ 80 mm in diameter (excl. bars and rods with indentations, ribs, grooves or other deformations produced during the rolling process, twisted after rolling, and of free-cutting steel) | Free | 0 |  |
| 72149979 | Bars and rods of iron or non-alloy steel, only hot-rolled, only hot-drawn or only hot-extruded, containing by weight ≥ 0,25 % carbon, of circular cross-section measuring < 80 mm in diameter (excl. bars and rods with indentations, ribs, grooves or other deformations produced during the rolling process, twisted after rolling, and of free-cutting steel) | Free | 0 |  |
| 72149995 | Bars and rods of iron or non-alloy steel, only hot-rolled, only hot-drawn or only hot-extruded, containing by weight ≥ 0,25 % carbon, of square or of other than rectangular or circular cross-section (excl. indentations, ribs, grooves or other deformations produced during the rolling process, twisted fter rolling, and of free-cutting steel) | Free | 0 |  |
| 72151000 | Bars and rods, of non-alloy free-cutting steel, not further worked than cold-formed or cold‑finished | Free | 0 |  |
| 72155011 | Other bars and rods of iron or non-alloy steel, not further worked than cold-formed or cold‑finished, containing by weight < 0,25 % of carbon of rectangular "other than square" cross-section (excl. those of free-cutting steel) | Free | 0 |  |
| 72155019 | Other bars and rods of iron or non-alloy steel, not further worked than cold-formed or cold‑finished, containing by weight < 0,25 % of carbon, of square or other than rectangular cross-section (excl. those of free-cutting steel) | Free | 0 |  |
| 72155080 | Other bars and rods of iron or non-alloy steel, not further worked than cold-formed or cold‑finished, containing by weight ≥ 0,25 % of carbon (excl. those of free-cutting steel) | Free | 0 |  |
| 72159000 | Bars or rods, of iron or non-alloy steel, cold-formed or cold‑finished and further worked or hot-formed and further worked, n.e.s. | Free | 0 |  |
| 72161000 | U, I or H sections of iron or non-alloy steel, not further worked than hot-rolled, hot-drawn or extruded, of a height of < 80 mm | Free | 0 |  |
| 72162100 | L sections of iron or non-alloy steel, not further worked than hot-rolled, hot-drawn or extruded, of a height of < 80 mm | Free | 0 |  |
| 72162200 | T sections of iron or non-alloy steel, not further worked than hot-rolled, hot-drawn or extruded, of a height of < 80 mm | Free | 0 |  |
| 72163110 | U sections of iron or non-alloy steel, simply hot-rolled, hot-drawn or extruded, of a height ≥ 80 mm but ≤ 220 mm | Free | 0 |  |
| 72163190 | U sections of iron or non-alloy steel, simply hot-rolled, hot-drawn or extruded, of a height > 220 mm | Free | 0 |  |
| 72163211 | I sections with parallel flange faces, of iron or non-alloy steel, simply hot-rolled, hot-drawn or extruded, of a height ≥ 80 mm but ≤ 220 mm | Free | 0 |  |
| 72163219 | I sections of iron or non-alloy steel, simply hot-rolled, hot-drawn or extruded, of a height ≥ 80 mm but ≤ 220 mm (excl. 7216.32.11) | Free | 0 |  |
| 72163291 | I sections with parallel flange faces, of iron or non-alloy steel, simply hot-rolled, hot-drawn or extruded, of a height > 220 mm | Free | 0 |  |
| 72163299 | I sections of iron or non-alloy steel, simply hot-rolled, hot-drawn or extruded, of a height > 220 mm (excl. 7216.32.91) | Free | 0 |  |
| 72163310 | H sections of iron or non-alloy steel, simply hot-rolled, hot-drawn or extruded, of a height ≥ 80 mm but ≤ 180 mm | Free | 0 |  |
| 72163390 | H sections of iron or non-alloy steel, simply hot-rolled, hot-drawn or extruded, of a height > 180 mm | Free | 0 |  |
| 72164010 | L sections of iron or non-alloy steel, not further worked than hot-rolled, hot-drawn or extruded, of a height of ≥ 80 mm | Free | 0 |  |
| 72164090 | T sections of iron or non-alloy steel, not further worked than hot-rolled, hot-drawn or extruded, of a height of ≥ 80 mm | Free | 0 |  |
| 72165010 | Sections of iron or non-alloy steel, not further worked than hot-rolled, hot-drawn or hot-extruded, with a cross-section which is capable of being enclosed in a square the side of which is ≤ 80 mm (excl. U, I, H, L or T sections) | Free | 0 |  |
| 72165091 | Bulb sections "bulb flat", only hot-rolled, hot-drawn or hot-extruded | Free | 0 |  |
| 72165099 | Profile of iron or non-alloy steel, only hot-rolled, hot-drawn or hot-extruded (other than with a cross-section which is capable of being enclosed in a square the side of which is ≤ 80 mm, and U-, I-, H-, L- or T-sections and ribbed sections [ribbed steel]) | Free | 0 |  |
| 72166110 | c, l, u, z, omega or open-ended sections of iron or non-alloy steel, simply cold-formed or cold‑finished, obtained from flat-rolled products | Free | 0 |  |
| 72166190 | Angles, shapes and sections (other than c, l, u, z, omega or open-ended sections) of iron or non-alloy steel, simply cold-formed or cold‑finished, obtained from flat-rolled products | Free | 0 |  |
| 72166900 | Angles, shapes and sections, of iron or non-alloy steel, not further worked than cold-formed or cold‑finished (excl. profiled sheet) | Free | 0 |  |
| 72169110 | Sheets sheets of iron or non-alloy steel, cold-formed or cold finished, profiled "ribbed" | Free | 0 |  |
| 72169180 | Angles, shapes and sections, of iron or non-alloy steel, cold-formed or cold‑finished from flat-rolled products and further worked (excl. profiled sheet) | Free | 0 |  |
| 72169900 | Angles, shapes and sections, of iron or non-alloy steel, cold-formed or cold‑finished and further worked, or not further worked than forged, or forged, or hot-formed by other means and further worked, n.e.s. (excl. from flat-rolled products) | Free | 0 |  |
| 72171010 | Wire of iron or non-alloy steel, in coils, containing by weight < 0,25 % carbon, not plated or coated, whether or not polished, with a maximum cross-sectional dimension of < 0,8mm | Free | 0 |  |
| 72171031 | Wire of iron or non-alloy steel, in coils, containing by weight < 0,25 % carbon, with indentations, ribs, grooves or other deformations produced during the rolling process, not plated or coated, with a maximum cross-sectional dimension of ≥ 0,8mm | Free | 0 |  |
| 72171039 | Wire of iron or non-alloy steel, in coils, containing by weight < 0,25 % carbon, not plated or coated, with a maximum cross-sectional dimension of ≥ 0,8mm (without indentations, ribs, grooves or other deformations produced during the rolling process) | Free | 0 |  |
| 72171050 | Wire of iron or non-alloy steel, in coils, containing by weight ≥ 0,25 % but < 0,6 % carbon, not plated or coated, whether or not polished (excl. hot-rolled bars and rods) | Free | 0 |  |
| 72171090 | Wire of iron or non-alloy steel, in coils, containing by weight ≥ 0,6 % carbon, not plated or coated, whether or not polished (excl. hot-rolled bars and rods) | Free | 0 |  |
| 72172010 | Wire of iron or non-alloy steel, in coils, containing by weight < 0,25 % carbon, plated or coated with zinc, with a maximum cross-sectional dimension of < 0,8mm | Free | 0 |  |
| 72172030 | Wire of iron or non-alloy steel, in coils, containing by weight < 0,25 % carbon, plated or coated with zinc, with a maximum cross-sectional dimension of < 0,8mm (excl. bars and rods) | Free | 0 |  |
| 72172050 | Wire of iron or non-alloy steel, in coils, containing by weight ≥ 0,25 % but < 0,6 % carbon, plated or coated with zinc (excl. bars and rods) | Free | 0 |  |
| 72172090 | Wire of iron or non-alloy steel, in coils, containing by weight ≥ 0,6 % carbon, plated or coated with zinc (excl. bars and rods) | Free | 0 |  |
| 72173041 | Wire of iron or non-alloy steel, in coils, containing by weight < 0,25 % carbon, copper-coated (excl. bars and rods) | Free | 0 |  |
| 72173049 | Wire of iron or non-alloy steel, in coils, containing by weight < 0,25 % carbon, plated or coated with base metals (excl. products plated or coated with zinc or copper and bars and rods) | Free | 0 |  |
| 72173050 | Wire of iron or non-alloy steel, in coils, containing by weight ≥ 0,25 % but < 0,6 % carbon, plated or coated with base metals (excl. products plated or coated with zinc, and bars and rods) | Free | 0 |  |
| 72173090 | Wire of iron or non-alloy steel, in coils, containing by weight ≥ 0,6 % carbon, plated or coated with base metals (excl. products plated or coated with zinc, and bars and rods) | Free | 0 |  |
| 72179020 | Wire of iron or non-alloy steel, in coils, containing by weight < 0,25 % carbon, plated or coated (excl. products plated or coated with base metals and bars and rods) | Free | 0 |  |
| 72179050 | Wire of iron or non-alloy steel, in coils, containing by weight ≥ 0,25 % but < 0,6 % carbon, plated or coated (excl. products plated or coated with with base metals, and bars and rods) | Free | 0 |  |
| 72179090 | Wire of iron or non-alloy steel, in coils, containing by weight ≥ 0,6 % carbon, plated or coated (excl. products plated or coated with base metals, and bars and rods) | Free | 0 |  |
| 72181000 | Steel, stainless, in ingots and other primary forms (excl. waste and scrap in ingot form, and products obtained by continuous casting) | Free | 0 |  |
| 72189110 | Semi‑finished products of stainless steel, of rectangular "other than square" cross-section, containing by weight ≥ 2,5 % nickel | Free | 0 |  |
| 72189180 | Semi‑finished products of stainless steel, of rectangular "other than square" cross-section, containing by weight < 2,5 nickel | Free | 0 |  |
| 72189911 | Semi‑finished products of stainless steel, of square cross-section, rolled or obtained by continuous casting | Free | 0 |  |
| 72189919 | Semi‑finished products of stainless steel, of square cross-section, forged | Free | 0 |  |
| 72189920 | Semi‑finished products of stainless steel, of circular cross-section or of cross-section other than square or rectangular, rolled or obtained by continuous casting | Free | 0 |  |
| 72189980 | Semi‑finished products of stainless steel, forged (excl. products of square or rectangular cross-section) | Free | 0 |  |
| 72191100 | Flat-rolled products of stainless steel, of a width of ≥ 600 mm, not further worked than hot-rolled, in coils, of a thickness of > 10 mm | Free | 0 |  |
| 72191210 | Flat-rolled products of stainless steel, of a width of ≥ 600 mm, not further worked than hot-rolled, in coils, of a thickness of ≥ 4,75 mm but ≤ 10 mm, containing by weight ≥ 2,5 nickel | Free | 0 |  |
| 72191290 | Flat-rolled products of stainless steel, of a width of ≥ 600 mm, not further worked than hot-rolled, in coils, of a thickness of ≥ 4,75 mm but ≤ 10 mm, containing by weight < 2,5 nickel | Free | 0 |  |
| 72191310 | Flat-rolled products of stainless steel, of a width of ≥ 600 mm, not further worked than hot-rolled, in coils, of a thickness of ≥ 3 mm but ≤ 4,75 mm, containing by weight ≥ 2,5 nickel | Free | 0 |  |
| 72191390 | Flat-rolled products of stainless steel, of a width of ≥ 600 mm, not further worked than hot-rolled, in coils, of a thickness of ≥ 3 mm but ≤ 4,75 mm, containing by weight < 2,5 nickel | Free | 0 |  |
| 72191410 | Flat-rolled products of stainless steel, of a width of ≥ 600 mm, not further worked than hot-rolled, in coils, of a thickness of < 3 mm, containing by weight ≥ 2,5 nickel | Free | 0 |  |
| 72191490 | Flat-rolled products of stainless steel, of a width of ≥ 600 mm, not further worked than hot-rolled, in coils, of a thickness of < 3 mm, containing by weight < 2,5 nickel | Free | 0 |  |
| 72192110 | Flat-rolled products of stainless steel, of a width of ≥ 600 mm, not further worked than hot-rolled, not in coils, of a thickness of > 10 mm, containing by weight ≥ 2,5 nickel | Free | 0 |  |
| 72192190 | Flat-rolled products of stainless steel, of a width of ≥ 600 mm, not further worked than hot-rolled, not in coils, of a thickness of > 10 mm, containing by weight < 2,5 nickel | Free | 0 |  |
| 72192210 | Flat-rolled products of stainless steel, of a width of ≥ 600 mm, not further worked than hot-rolled, not in coils, of a thickness of ≥ 4,75 mm but ≤ 10 mm, containing by weight ≥ 2,5 % nickel | Free | 0 |  |
| 72192290 | Flat-rolled products of stainless steel, of a width of ≥ 600 mm, not further worked than hot-rolled, not in coils, of a thickness of ≥ 4,75 mm but ≤ 10 mm, containing by weight < 2,5 % nickel | Free | 0 |  |
| 72192300 | Flat-rolled products of stainless steel, of a width of ≥ 600 mm, not further worked than hot-rolled, not in coils, of a thickness of ≥ 3 mm and < 4,75 mm | Free | 0 |  |
| 72192400 | Flat-rolled products of stainless steel, of a width of ≥ 600 mm, not further worked than hot-rolled, not in coils, of a thickness of < 3 mm | Free | 0 |  |
| 72193100 | Flat-rolled products of stainless steel, of a width of ≥ 600 mm, not further worked than cold-rolled "cold‑reduced", of a thickness of ≥ 4,75 mm | Free | 0 |  |
| 72193210 | Flat-rolled products of stainless steel, of a width of ≥ 600 mm, not further worked than cold-rolled "cold‑reduced", of a thickness of ≥ 3 mm but ≤ 4,75 mm, containing by weight ≥ 2,5 % nickel | Free | 0 |  |
| 72193290 | Flat-rolled products of stainless steel, of a width of ≥ 600 mm, not further worked than cold-rolled "cold‑reduced", of a thickness of ≥ 3 mm but ≤ 4,75 mm, containing by weight < 2,5 % nickel | Free | 0 |  |
| 72193310 | Flat-rolled products of stainless steel, of a width of ≥ 600 mm, not further worked than cold-rolled "cold‑reduced", of a thickness of > 1 mm but < 3 mm, containing by weight ≥ 2,5 % nickel | Free | 0 |  |
| 72193390 | Flat-rolled products of stainless steel, of a width of ≥ 600 mm, not further worked than cold-rolled "cold‑reduced", of a thickness of > 1 mm but < 3 mm, containing by weight < 2,5 % nickel | Free | 0 |  |
| 72193410 | Flat-rolled products of stainless steel, of a width of ≥ 600 mm, not further worked than cold-rolled "cold‑reduced", of a thickness of ≥ 0,5 mm but ≤ 1 mm, containing by weight ≥ 2,5 % nickel | Free | 0 |  |
| 72193490 | Flat-rolled products of stainless steel, of a width of ≥ 600 mm, not further worked than cold-rolled "cold‑reduced", of a thickness of ≥ 0,5 mm but ≤ 1 mm, containing by weight < 2,5 % nickel | Free | 0 |  |
| 72193510 | Flat-rolled products of stainless steel, of a width of ≥ 600 mm, not further worked than cold-rolled "cold‑reduced", of a thickness of < 0,5 mm, containing by weight ≥ 2,5 % nickel | Free | 0 |  |
| 72193590 | Flat-rolled products of stainless steel, of a width of ≥ 600 mm, not further worked than cold-rolled "cold‑reduced", of a thickness of < 0,5 mm, containing by weight < 2,5 % nickel | Free | 0 |  |
| 72199020 | Flat-rolled products of stainless steel, of a width of ≥ 600 mm, hot-rolled or cold-rolled "cold‑reduced" and further worked, perforated | Free | 0 |  |
| 72199080 | Flat-rolled products of stainless steel, of a width of ≥ 600 mm, hot-rolled or cold-rolled "cold‑reduced" and further worked, non-perforated | Free | 0 |  |
| 72201100 | Flat-rolled products of stainless steel, of a width of < 600 mm, not further worked than hot-rolled, of a thickness of ≥ 4,75 mm | Free | 0 |  |
| 72201200 | Flat-rolled products of stainless steel, of a width of < 600 mm, not further worked than hot-rolled, of a thickness of < 4,75 mm | Free | 0 |  |
| 72202021 | Flat-rolled products of stainless steel, of a width of < 600 mm, not further worked than cold-rolled "cold‑reduced", of a thickness of ≥ 3 mm and containing by weight ≥ 2,5 % nickel | Free | 0 |  |
| 72202029 | Flat-rolled products of stainless steel, of a width of < 600 mm, not further worked than cold-rolled "cold‑reduced", of a thickness of ≥ 3 mm and containing by weight < 2,5 % nickel | Free | 0 |  |
| 72202041 | Flat-rolled products of stainless steel, of a width of < 600 mm, not further worked than cold-rolled "cold‑reduced", of a thickness of > 0,35 mm but < 3 mm, and containing by weight ≥ 2,5 % nickel | Free | 0 |  |
| 72202049 | Flat-rolled products of stainless steel, of a width of < 600 mm, not further worked than cold-rolled "cold‑reduced", of a thickness of > 0,35 mm but < 3 mm, and containing by weight < 2,5 % nickel | Free | 0 |  |
| 72202081 | Flat-rolled products of stainless steel, of a width of < 600 mm, not further worked than cold-rolled "cold‑reduced", of a thickness of ≤ 0,35 mm and containing by weight ≥ 2,5 % nickel | Free | 0 |  |
| 72202089 | Flat-rolled products of stainless steel, of a width of < 600 mm, not further worked than cold-rolled "cold‑reduced", of a thickness of ≤ 0,35 mm and containing by weight < 2,5 % nickel | Free | 0 |  |
| 72209020 | Flat-rolled products of stainless steel, of a width of < 600 mm, hot-rolled or cold-rolled "cold‑reduced" and further worked, perforated | Free | 0 |  |
| 72209080 | Flat-rolled products of stainless steel, of a width of < 600 mm, hot-rolled or cold-rolled "cold‑reduced" and further worked, non-perforated | Free | 0 |  |
| 72210010 | Bars and rods of stainless steel, hot-rolled, in irregularly wound coils, containing by weight ≥ 2,5 % nickel | Free | 0 |  |
| 72210090 | Bars and rods of stainless steel, hot-rolled, in irregularly wound coils, containing by weight < 2,5 % nickel | Free | 0 |  |
| 72221111 | Bars and rods of stainless steel, not further worked than hot-rolled, hot-drawn or extruded, of circular cross-section of a diameter of ≥ 800 mm, containing by weight ≥ 2,5 % nickel | Free | 0 |  |
| 72221119 | Bars and rods of stainless steel, not further worked than hot-rolled, hot-drawn or extruded, of circular cross-section of a diameter of ≥ 800 mm, containing by weight < 2,5 % nickel | Free | 0 |  |
| 72221181 | Bars and rods of stainless steel, not further worked than hot-rolled, hot-drawn or extruded, of circular cross-section measuring < 80 mm and containing by weight ≥ 2,5 % nickel | Free | 0 |  |
| 72221189 | Bars and rods of stainless steel, not further worked than hot-rolled, hot-drawn or extruded, of circular cross-section measuring < 80 mm and containing by weight < 2,5 % nickel | Free | 0 |  |
| 72221910 | Bars and rods of stainless steel, not further worked than hot-rolled, hot-drawn or extruded, containing by weight ≥ 2,5 % nickel (excl. such products of circular cross-section) | Free | 0 |  |
| 72221990 | Bars and rods of stainless steel, not further worked than hot-rolled, hot-drawn or extruded, containing by weight < 2,5 % nickel (excl. such products of circular cross-section) | Free | 0 |  |
| 72222011 | Bars and rods of stainless steel, of circular cross-section of a diameter ≥ 80 mm, simply cold-formed or cold‑finished, containing by weight ≥ 2,5 % nickel | Free | 0 |  |
| 72222019 | Bars and rods of stainless steel, of circular cross-section of a diameter ≥ 80 mm, simply cold-formed or cold‑finished, containing by weight < 2,5 % nickel | Free | 0 |  |
| 72222021 | Bars and rods of stainless steel, not further worked than cold-formed or cold‑finished, of circular cross-section measuring ≥ 25 mm but < 80 mm and containing by weight ≥ 2,5 % nickel | Free | 0 |  |
| 72222029 | Bars and rods of stainless steel, not further worked than cold-formed or cold‑finished, of circular cross-section measuring ≥ 25 mm but < 80 mm and containing by weight < 2,5 % nickel | Free | 0 |  |
| 72222031 | Bars and rods of stainless steel, not further worked than cold-formed or cold‑finished, of circular cross-section measuring < 25 mm and containing by weight ≥ 2,5 % nickel | Free | 0 |  |
| 72222039 | Bars and rods of stainless steel, not further worked than cold-formed or cold‑finished, of circular cross-section measuring < 25 mm and containing by weight < 2,5 % nickel | Free | 0 |  |
| 72222081 | Bars and rods of stainless steel, not further worked than cold-formed or cold‑finished, containing by weight ≥ 2,5 % nickel (excl. such products of circular cross-section) | Free | 0 |  |
| 72222089 | Bars and rods of stainless steel, not further worked than cold-formed or cold‑finished, containing by weight < 2,5 % nickel (excl. such products of circular cross-section) | Free | 0 |  |
| 72223051 | Other bars and rods of stainless steel, containing by weight ≥ 2,5 % of nickel, forged | Free | 0 |  |
| 72223091 | Other bars and rods of stainless steel, containing by weight < 2,5 % of nickel, forged | Free | 0 |  |
| 72223097 | Bars and rods of stainless steel, cold-formed or cold‑finished and further worked, or hot-formed and further worked, n.e.s. (excl. forged products) | Free | 0 |  |
| 72224010 | Angles, shapes and sections of stainless steel, only hot‑rolled, only hot-drawn or only extruded | Free | 0 |  |
| 72224050 | Angles, shapes and sections of stainless steel, not further worked than cold-formed or cold‑finished | Free | 0 |  |
| 72224090 | Angles, shapes and sections of stainless steel, cold-formed or cold‑finished and further worked, or not further worked than forged, or forged, or hot-formed by other means and further worked, n.e.s. | Free | 0 |  |
| 72230011 | Wire of stainless steel, in coils, containing by weight 28 % to 31 % nickel and 20 % to 22 % chromium (excl. bars and rods) | Free | 0 |  |
| 72230019 | Wire of stainless steel, in coils, containing by weight ≥ 2,5 % nickel (excl. such products containing 28 % to 31 % nickel and 20 % to 22 % chromium, and bars and rods) | Free | 0 |  |
| 72230091 | Wire of stainless steel, in coils, containing by weight < 2,5 % nickel, 13 % to 25 % chromium and 3,5 % to 6 % aluminium (excl. bars and rods) | Free | 0 |  |
| 72230099 | Wire of stainless steel, in coils, containing by weight < 2,5 % nickel (excl. such products containing 13 % to 25 % chromium and 3,5 % to 6 % aluminium, and bars and rods) | Free | 0 |  |
| 72241010 | Ingots and other primary forms, of tool steel | Free | 0 |  |
| 72241090 | Steel, alloy, other than stainless, in ingots or other primary forms (excl. of tool steel, waste and scrap in ingot form and products obtained by continuous casting) | Free | 0 |  |
| 72249002 | Semi‑finished products of tool steel | Free | 0 |  |
| 72249003 | Semi‑finished products of high-speed steel, of square or rectangular cross-section, hot-rolled or obtained by continuous casting the width measuring < twice the thickness | Free | 0 |  |
| 72249005 | Semi‑finished products of steel containing by weight ≤ 0,7 % of carbon, 0,5 % to 1,2 % of manganese, 0,6 % to 2,3 % of silicon, or of steel containing by weight ≥ 0,0008 % of boron with any other element < the minimum content referred to in Note 1 f to Chapter 72, of square or rectangular cross-section, hot rolled or obtained by continuous casting, the width measuring < twice the thickness | Free | 0 |  |
| 72249007 | Semi‑finished products of alloy steel other than stainless steel, of square or rectangular cross-section, hot-rolled or obtained by continuous casting, the width measuring < twice the thickness (excl. of tool steel, high‑speed steel and articles of subheading 7224.90.05) | Free | 0 |  |
| 72249014 | Semi‑finished products of alloy steel other than stainless steel, of square or rectangular cross-section, hot-rolled or obtained by continuous casting, the width measuring ≥ twice the thickness (excl. of tool steel) | Free | 0 |  |
| 72249018 | Semi‑finished products of alloy steel other than stainless steel, of square or rectangular cross-section, forged (excl. of tool steel) | Free | 0 |  |
| 72249031 | Semi‑finished products of steel containing by weight 0,9 % to 1,15 % carbon, 0,5 % to 2 % of chromium and, if present, ≤ 0,5 % of molybdenum, cut into shapes other than square or rectangular, hot-rolled or obtained by continuous casting | Free | 0 |  |
| 72249038 | Semi‑finished products of alloy steel, other than stainless steel, cut into shapes other than square or rectangular, hot-rolled or obtained by continuous casting (excl. of tool steel and products containing by weight 0,9 % to 1,15 % of carbon, 0,5 % to 2 % of chromium and, if present, ≤ 0,5 % of molybdenum) | Free | 0 |  |
| 72249090 | Semi‑finished products of alloy steel, other than stainless steel, forged (excl. of tool steel and products of square or rectangular, circular or polygamol cross-section) | Free | 0 |  |
| 72251100 | Flat-rolled products of silicon-electrical steel, of a width of ≥ 600 mm, grain-oriented | Free | 0 |  |
| 72251910 | Flat-rolled products of silicon-electrical steel, of a width of ≥ 600 mm, hot-rolled | Free | 0 |  |
| 72251990 | Flat-rolled products of silicon-electrical steel, of a width of ≥ 600 mm, cold-rolled "cold‑reduced", non-grain-oriented | Free | 0 |  |
| 72253010 | Flat-rolled products of tool steel, of a width of ≥ 600 mm, not further worked than hot-rolled, in coils | Free | 0 |  |
| 72253030 | Flat-rolled products of high-speed steel, of a width of ≥ 600 mm, not further worked than hot-rolled, in coils | Free | 0 |  |
| 72253090 | Flat-rolled products of alloy steel other than stainless, of a width of ≥ 600 mm, not further worked than hot-rolled, in coils (excl. products of tool steel, high-speed steel or silicon-electrical steel) | Free | 0 |  |
| 72254012 | Flat-rolled products of tool steel, of a width of ≥ 600 mm, not further worked than hot-rolled, not in coils | Free | 0 |  |
| 72254015 | Flat-rolled products of high-speed steel, of a width of ≥ 600 mm, not further worked than hot-rolled, not in coils | Free | 0 |  |
| 72254040 | Flat-rolled products of alloy steel other than stainless, of a width of ≥ 600 mm, not further worked than hot-rolled, not in coils, of a thickness of > 10 mm (excl. products of tool steel, high-speed steel or silicon-electrical steel) | Free | 0 |  |
| 72254060 | Flat-rolled products of alloy steel other than stainless, of a width of ≥ 600 mm, not further worked than hot-rolled, not in coils, of a thickness of ≥ 4,75 mm but ≤ 10 mm (excl. products of tool steel, high-speed steel or silicon-electrical steel) | Free | 0 |  |
| 72254090 | Flat-rolled products of alloy steel other than stainless, of a width of ≥ 600 mm, not further worked than hot-rolled, not in coils, of a thickness of < 4,75 mm (excl. products of tool steel, high-speed steel or silicon-electrical steel) | Free | 0 |  |
| 72255020 | Flat-rolled products of high-speed steel, of a width of ≥ 600 mm, not further worked than cold-rolled "cold‑reduced" | Free | 0 |  |
| 72255080 | Flat-rolled products of alloy steel other than stainless, of a width of ≥ 600 mm, not further worked than cold-rolled "cold‑reduced" (excl. products of high-speed steel or silicon-electrical steel) | Free | 0 |  |
| 72259100 | Flat-rolled products of alloy steel other than stainless, of a width of ≥ 600 mm, hot-rolled or cold-rolled "cold‑reduced" and electrolytically plated or coated with zinc (excl. products of silicon-electrical steel) | Free | 0 |  |
| 72259200 | Flat-rolled products of alloy steel other than stainless, of a width of ≥ 600 mm, hot-rolled or cold-rolled "cold‑reduced" and plated or coated with zinc (excl. electrolytically plated or coated and products of silicon-electrical steel) | Free | 0 |  |
| 72259900 | Flat-rolled products of alloy steel other than stainless, of a width of ≥ 600 mm, hot-rolled or cold-rolled "cold‑reduced" and further worked (excl. plated or coated with zinc and products of silicon-electrical steel) | Free | 0 |  |
| 72261100 | Flat-rolled products of silicon-electrical steel, of a width of < 600 mm, hot-rolled or cold-rolled "cold‑reduced", grain-oriented | Free | 0 |  |
| 72261910 | Flat-rolled products of silicon-electrical steel, of a width of < 600 mm, not further worked than hot-rolled | Free | 0 |  |
| 72261980 | Flat-rolled products of silicon-electrical steel, of a width of < 600 mm, cold-rolled "cold‑reduced", whether or not further worked, or hot-rolled and further worked, non-grain-oriented | Free | 0 |  |
| 72262000 | Flat-rolled products of high-speed steel, of a width of ≤ 600 mm, hot-rolled or cold-rolled "cold‑reduced" | Free | 0 |  |
| 72269120 | Flat-rolled products of tool steel, of a width of < 600 mm, simply hot-rolled | Free | 0 |  |
| 72269191 | Flat-rolled products of alloy steel other than stainless steel, simply hot-rolled, of a thickness of ≥ 4,75 mm, of a width of < 600 mm (excl. of tool steel, silicon-electrical steel or high speed steel) | Free | 0 |  |
| 72269199 | Flat-rolled products of alloy steel other than stainless steel, simply hot-rolled, of a thickness of < 4,75 mm, of a width of < 600 mm (excl. of tool steel, silicon-electrical steel or high speed steel) | Free | 0 |  |
| 72269200 | Flat-rolled products of alloy steel other than stainless, of a width of < 600 mm, not further worked than cold-rolled "cold‑reduced" (excl. products of high-speed steel or silicon-electrical steel) | Free | 0 |  |
| 72269910 | Flat-rolled products of alloy steel other than stainless, of a width of < 600 mm, hot-rolled or cold-rolled "cold‑reduced" and electrolytically plated or coated with zinc (excl. products of high-speed steel or silicon-electrical steel) | Free | 0 |  |
| 72269930 | Flat-rolled products of alloy steel other than stainless, of a width of < 600 mm, hot-rolled or cold-rolled "cold‑reduced" and plated or coated with zinc (excl. electrolytically plated or coated, and products of high-speed steel or silicon-electrical steel) | Free | 0 |  |
| 72269970 | Flat-rolled products of alloy steel other than stainless, of a width of < 600 mm, hot-rolled or cold-rolled "cold‑reduced" and further worked (excl. plated or coated with zinc, and products of high-speed steel or silicon-electrical steel) | Free | 0 |  |
| 72271000 | Bars and rods of high-speed steel, hot-rolled, in irregularly wound coils | Free | 0 |  |
| 72272000 | Bars and rods of silico-manganese steel, hot-rolled, in irregularly wound coils | Free | 0 |  |
| 72279010 | Bars and rods, hot-rolled, of steel containing by weight ≥ 0,0008 % of boron with any other element < the minimum content referred to in Note 1 f to this chapter, in irregularly wound coils | Free | 0 |  |
| 72279050 | Bars and rods, hot-rolled, of steel containing by weight 0,9 % to 1,15 % carbon, 0,5 % to 2 % of chromium and, if present, ≤ 0,5 of molybdenum, in irregularly wound coils | Free | 0 |  |
| 72279095 | Bars and rods, hot-rolled, in irregularly wound coils of alloy steel other than stainless (excl. of high-speed steel or silico-manganese steel and bars and rods of subheadings 7227.90.10 and 7227.90.50) | Free | 0 |  |
| 72281020 | Bars and rods of high-speed steel, not further worked than hot-rolled, hot-drawn or extruded, and hot-rolled, hot-drawn or extruded, not further worked than clad (excl. semi‑finished products, flat-rolled products and hot-rolled bars and rods in irregulary wound coils) | Free | 0 |  |
| 72281050 | Bars and rods of high-speed steel, forged (excl. semi‑finished products, flat-rolled products and hot-rolled bars and rods in irregularly wound coils) | Free | 0 |  |
| 72281090 | Bars and rods of high-speed steel, not further worked than cold-formed or cold‑finished, whether or not further worked, or hot-formed and further worked (excl. forged products, semi‑finished products, flat-rolled products and hot-rolled bars and rods in irregularly wound coils) | Free | 0 |  |
| 72282010 | Bars and rods of silico-manganese steel, of rectangular "other than square" cross-section, hot-rolled on four faces (excl. semi‑finished products, flat-rolled products and hot-rolled bars and rods in irregularly wound coils) | Free | 0 |  |
| 72282091 | Bars and rods of silico-manganese steel, of square or other than rectangular cross-section, not further worked than hot-rolled, hot-drawn or extruded, and hot-rolled, hot-drawn or extruded, not further worked than clad (excl. semi‑finished products, flat-rolled products and hot-rolled bars and rods in irregularly wound coils) | Free | 0 |  |
| 72282099 | Bars and rods of silico-manganese stee, of square or other than rectangular cross-section, only cold-formed or cold‑finished, incl. further worked, or hot-rolled and further worked (excl. hot-rolled, hot drawn or extruded, not further worked than clad, semi-finished products, flat-rolled products and hot-rolled bars and rods in irregularly wound coils) | Free | 0 |  |
| 72283020 | Bars and rods of tool steel, only hot-rolled, only hot-drawn or only extruded (excl. semi‑finished products, flat-rolled products and hot-rolled bars and rods in irregularly wound coils) | Free | 0 |  |
| 72283041 | Bars and rods of steel containing by weight 0,9 to 1,15 % of carbon and 0,5 to 2 % of chromium, and, if present, ≤ 0,5 % of molybdenum, only hot-rolled, hot-drawn or hot-extruded, of a circular cross-section of a diameter of ≥ 80 mm (excl. semi‑finished products, flat-rolled products and hot-rolled bars and rods in irregularly wound coils) | Free | 0 |  |
| 72283049 | Bars and rods of steel containing by weight 0,9 to 1,15 % of carbon and 0,5 to 2 % of chromium, and, if present, ≤ 0,5 % of molybdenum, only hot-rolled, only hot-drawn or hot-extruded (other than of circular cross-section, of a diameter of ≥ 80 mm and excl. semi-finished products, flat-rolled products and hot-rolled bars and rods in irregularly wound coils) | Free | 0 |  |
| 72283061 | Bars and rods of alloy steel other than stainless steel, only hot-rolled, hot-drawn or hot-extruded, of circular cross-section, of a diameter of ≥ 80 mm (other than of high-speed steel, silico-manganese steel, tool steel, articles of subheading 7228.30.41 and excl. semi-finished products, flat-rolled products and hot-rolled bars and rods in irregularly wound coils) | Free | 0 |  |
| 72283069 | Bars and rods or alloy steel other than stainless steel, only hot-rolled, hot-drawn or hot-extruded, of circular cross-section, of a diameter of < 80 mm (other than of high-speed steel, silico-manganese steel, tool steel and articles of subheading 7228.30.49 and excl. semi-finished products, flat-rolled products and hot-rolled bars and rods in irregularly wound coils) | Free | 0 |  |
| 72283070 | Bars and rods of alloy steel other than stainless steel, of rectangular "other than square" cross-section, hot-rolled on four faces (other than of high-speed steel, silico‑manganese steel, tool steel, articles of subheading 7228.30.41 and 7228.30.49 and excl. semi-finished products, flat-rolled products and hot-rolled bars and rods in irregularly wound coils) | Free | 0 |  |
| 72283089 | Bars and rods of alloy steel other than stainless steel, only hot-rolled, hot-drawn or hot-extruded, of other than rectangular [other than square] cross-section, rolled on four faces, or of circular cross-section (other than of high-speed steel, silico-manganese steel, tool steel, articles of subheading 7228.30.49 and excl. semi-finished products, flat-rolled products and hot-rolled bars and rods in irregularly wound coils) | Free | 0 |  |
| 72284010 | Bars and rods of tool steel, only forged (excl. semi‑finished products, flat-rolled products and hot-rolled bars and rods in irregularly wound coils) | Free | 0 |  |
| 72284090 | Bars and rods of alloy steel, other than stainless steel, only forged (excl. of high-speed steel, silico-manganese steel, tool steel, semi‑finished products, flat-rolled products and hot-rolled bars and rods in irregularly wound coils) | Free | 0 |  |
| 72285020 | Bars and rods of tool steel, only cold-formed or cold‑finished (excl. semi‑finished products, flat-rolled products and hot-rolled bars and rods in irregularly wound coils) | Free | 0 |  |
| 72285040 | Bars and rods of steel containing 0,9 % to 1,15 % of carbon, 0,5 % to 2 % of chromium and, if present ≤ 0,5 % of molybdenum, only cold-formed or cold‑finished (excl. semi‑finished products, flat-rolled products and hot-rolled bars and rods in irregularly wound coils) | Free | 0 |  |
| 72285061 | Bars and rods of alloy steel, other than stainless steel, not further worked than cold-formed or cold‑finished, of circular cross-section, of a diameter of ≥ 80 mm (excl. of high-speed steel, silico-manganese steel, tool steel, articles of subheading 7228.50.40, semi-finished products, flat-rolled products and hot-rolled bars and rods in irregularly wound coils) | Free | 0 |  |
| 72285069 | Bars and rods of alloy steel, other than stainless steel, not further worked than cold-formed or cold‑finished, of circular cross-section, of a diameter of < 80 mm (excl. of high-speed steel, silico-manganese steel, tool steel, articles of subheading 7228.50.40, semi-finished products, flat-rolled products and hot-rolled bars and rods in irregularly wound coils) | Free | 0 |  |
| 72285080 | Bars and rods of alloy steel, other than stainless steel, not further worked than cold-formed or cold‑finished (excl. of circular cross-section and products of high-speed steel, silico-manganese steel, tool steel, articles of subheading 7228.50.40, semi‑finished products, flat-rolled products and hot-rolled bars and rods in irregularly wound coils) | Free | 0 |  |
| 72286020 | Bars and rods of tool steel, cold-formed or cold‑finished and further worked or hot-formed and further worked (excl. semi‑finished products, flat-rolled products and hot-rolled bars and rods in irregularly wound coils) | Free | 0 |  |
| 72286080 | Bars and rods of alloy steel, other than stainless steel, cold-formed or cold‑finished and further worked or hot‑formed and further worked (excl. bars and rods of high-speed steel, silico-manganese steel or tool steel, semi‑finished products, flat-rolled products and hot-rolled bars and rods in irregularly wound coils) | Free | 0 |  |
| 72287010 | Angles, shapes and sections of alloy steel other than stainless, not further worked than hot-rolled, hot-drawn or extruded | Free | 0 |  |
| 72287090 | Angles, shapes and sections of alloy steel other than stainless, n.e.s. (excl. products not further worked than hot-rolled, hot-drawn or extruded) | Free | 0 |  |
| 72288000 | Hollow drill bars and rods, of alloy or non-alloy steel | Free | 0 |  |
| 72292000 | Wire of silico-manganese steel, in coils (excl. bars and rods) | Free | 0 |  |
| 72299020 | Wire of high-speed steel, in coils (excl. bars and rods) | Free | 0 |  |
| 72299050 | Wire of steel containing by weight 0,9 % to 1,1 % of carbon, 0,5 % to 2 % of chromium and, if present, ≤ 0,5 % of molybdenum, in coils (excl. rolled bars and rods) | Free | 0 |  |
| 72299090 | Wire of alloy steel other than stainless, in coils (excl. rolled bars and rods, wire of high-speed steel or silico-manganese steel and articles of subheading 7229.90.50) | Free | 0 |  |
| 73011000 | Sheet piling of iron or steel, whether or not drilled, punched or made from assembled elements | Free | 0 |  |
| 73012000 | Angles, shapes and sections, of iron or steel, welded | Free | 0 |  |
| 73021010 | Current-conducting rails of iron or steel, with parts of non-ferrous metal, for railway or tramway track (excl. check-rails) | Free | 0 |  |
| 73021022 | Vignole rails of iron or steel, for railway or tramway track, new, of a weight of ≥ 36kg/m | Free | 0 |  |
| 73021028 | Vignole rails of iron or steel, for railway or tramway track, new, of a weight of < 36kg/m | Free | 0 |  |
| 73021040 | Grooved rails of iron or steel, for railway or tramway track, new | Free | 0 |  |
| 73021050 | Rails of iron or steel, for railway or tramway track, new (excl. vignole rails, grooved rails, and current-conducting rails with parts of non-ferrous metal) | Free | 0 |  |
| 73021090 | Rails of iron or steel, for railway or tramway track, used (excl. current-conducting rails with parts of non-ferrous metal) | Free | 0 |  |
| 73023000 | Switch blades, crossing frogs, point rods and other crossing pieces, for railway or tramway track, of iron or steel | 2,7 | 0 |  |
| 73024000 | Fish-plates and sole plates of iron or steel, for railways or tramways | Free | 0 |  |
| 73029000 | Sleepers "cross-ties", check-rails, rack rails, chairs, chair wedges, rail clips, bedplates and ties and other specialised material for the jointing or fixing of railway or tramway track, of iron or steel (excl. rails, switch blades, crossing frogs, point rods and other crossing pieces, and fish-plates and sole plates) | Free | 0 |  |
| 73030010 | Tubes and pipes of a kind used in pressure systems, of cast iron | 3,2 | 0 |  |
| 73030090 | Tubes, pipes and hollow profiles, of cast iron (excl. products of a kind used in pressure systems) | 3,2 | 0 |  |
| 73041100 | Line pipe of a kind used for oil or gas pipelines, seamless, of stainless steel | Free | 0 |  |
| 73041910 | Line pipe of a kind used for oil or gas pipelines, seamless, of iron or steel, of an external diameter of ≤ 168,3 mm (excl. products of stainless steel or of cast iron) | Free | 0 |  |
| 73041930 | Line pipe of a kind used for oil or gas pipelines, seamless, of iron or steel, of an external diameter of > 168,3 mm but ≤ 406,4 mm (excl. products of stainless steel or of cast iron) | Free | 0 |  |
| 73041990 | Line pipe of a kind used for oil or gas pipelines, seamless, of iron or steel, of an external diameter of > 406,4 mm (excl. products of stainless steel or of cast iron) | Free | 0 |  |
| 73042200 | Drill pipe, seamless, of stainless steel, of a kind used in drilling for oil or gas | Free | 0 |  |
| 73042300 | Drill pipe, seamless, of a kind used in drilling for oil or gas, of iron or steel (excl. products of stainless steel or of cast iron) | Free | 0 |  |
| 73042400 | Casing and tubing, seamless, of a kind used for drilling for oil or gas, of stainless steel | Free | 0 |  |
| 73042910 | Casing and tubing of a kind used for drilling for oil or gas, seamless, of iron or steel, of an external diameter ≤ 168,3 mm (excl. products of cast iron) | Free | 0 |  |
| 73042930 | Casing and tubing of a kind used for drilling for oil or gas, seamless, of iron or steel, of an external diameter > 168,3 mm, but ≤ 406,4 mm (excl. products of cast iron) | Free | 0 |  |
| 73042990 | Casing and tubing of a kind used for drilling for oil or gas, seamless, of iron or steel, of an external diameter > 406,4 mm (excl. products of cast iron) | Free | 0 |  |
| 73043120 | Precision tubes, seamless, of circular cross-section, of iron or non-alloy steel, cold-drawn or cold-rolled "cold‑reduced" (excl. line pipe of a kind used for oil or gas pipelines or casing and tubing of a kind used for drilling for oil or gas) | Free | 0 |  |
| 73043180 | Tubes, pipes and hollow profiles, seamless, of circular cross-section, of iron or non-alloy steel, cold-drawn or cold-rolled "cold‑reduced" (excl. cast iron products, line pipe of a kind used for oil or gas pipelines, casing and tubing of a kind used for drilling for oil or gas and precision tubes) | Free | 0 |  |
| 73043910 | Tubes, pipes and hollow profiles, seamless, of circular cross-section, of iron or non-alloy steel, not cold-drawn or cold-rolled "cold‑reduced", unworked, straight and of uniform wall-thickness, for use solely in the manufacture of tubes and pipes with other cross-sections and wall-thicknesses (excl. cast iron products) | Free | 0 |  |
| 73043952 | Threaded or threadable tubes "gas pipe", seamless, of iron or non-alloy steel, plated or coated with zinc (excl. cast iron products) | Free | 0 |  |
| 73043958 | Threaded or threadable tubes "gas pipe", seamless, of iron or non-alloy steel (excl. cast iron products and products plated or coated with zinc) | Free | 0 |  |
| 73043992 | Tubes, pipes and hollow profiles, seamless, of circular cross-section, of iron or non-alloy steel, not cold-drawn or cold-rolled (cold‑reduced), of an external diameter of ≤ 168,3 mm (excl. cast iron products, line pipe of a kind used for oil or gas pipelines, casing, tubing and drill pipe of a kind used in drilling for oil or gas and tubes, pipes and hollow profiles of subheadings 7304 39 10 to 7304 39 58) | Free | 0 |  |
| 73043993 | Tubes, pipes and hollow profiles, seamless, of circular cross-section, of iron or non-alloy steel, not cold-drawn or cold-rolled (cold‑reduced), of an external diameter of > 168,3 mm but ≤ 406,4 mm (excl. cast iron products, line pipe of a kind used for oil or gas pipelines, casing, tubing and drill pipe of a kind used for drilling for oil or gas and tubes, pipes and hollow profiles of subheadings 7304 39 10 to 7304 39 58) | Free | 0 |  |
| 73043998 | Tubes, pipes and hollow profiles, seamless, of circular cross-section, of iron or non-alloy steel, not cold-drawn or cold-rolled "cold‑reduced", of an external diameter of > 406,4 mm (excl. cast iron products, line pipe of a kind used for oil or gas pipelines, casing and tubing of a kind used for drilling for oil or gas and tubes, pipes and hollow profiles of heading 7304.39.52 and 7304.39.58) | Free | 0 |  |
| 73044100 | Tubes, pipes and hollow profiles, seamless, of circular cross-section, of stainless steel, cold-drawn or cold-rolled "cold‑reduced" (excl. line pipe of a kind used for oil or gas pipelines, casing and tubing of a kind used for drilling for oil or gas) | Free | 0 |  |
| 73044910 | Tubes, pipes and hollow profiles, seamless, of circular cross-section, of stainless steel, not cold-drawn or cold-rolled "cold‑reduced", unworked, straight and of uniform wall-thickness, for use solely in the manufacture of tubes and pipes with other cross-sections and wall-thicknesses | Free | 0 |  |
| 73044993 | Tubes, pipes and hollow profiles, seamless, of circular cross-section, of stainless steel, not cold-drawn or cold-rolled "cold‑reduced", of an external diameter of ≤ 168,3 mm (excl. line pipe of a kind used for oil or gas pipelines, casing and tubing of a kind used for drilling for oil or gas and tubes, pipes and hollow profiles of heading 7304.49.10) | Free | 0 |  |
| 73044995 | Tubes, pipes and hollow profiles, seamless, of circular cross-section, of stainless steel, not cold-drawn or cold-rolled "cold‑reduced", of an external diameter of > 168,3 mm but ≤ 406,4 mm (excl. line pipe of a kind used for oil or gas pipelines, casing and tubing of a kind used for drilling for oil or gas and tubes, pipes and hollow profiles of heading 7304.49.10) | Free | 0 |  |
| 73044999 | Tubes, pipes and hollow profiles, seamless, of circular cross-section, of stainless steel, not cold-drawn or cold-rolled "cold‑reduced", of an external diameter of > 406,4 mm (excl. line pipe of a kind used for oil or gas pipelines, casing and tubing of a kind used for drilling for oil or gas and tubes, pipes and hollow profiles of heading 7304.49.10) | Free | 0 |  |
| 73045112 | Tubes, pipes and hollow profiles, seamless, of circular cross-section, of alloy steel other than stainless, cold-drawn or cold-rolled "cold‑reduced", straight and of uniform wall-thickness, containing by weight ≥ 0,9 % but ≤ 1,15 % carbon and ≥ 0,5 % but ≤ 2 % chrome, whether or not containing by weight ≤ 0,5 % molybdenum, of a length of ≤ 0,5 m (excl. tubes, pipes and hollow profiles of subheadings 7304 19 to 7304 29) | Free | 0 |  |
| 73045118 | Tubes, pipes and hollow profiles, seamless, of circular cross-section, of alloy steel other than stainless, cold-drawn or cold-rolled "cold‑reduced", straight and of uniform wall-thickness, containing by weight ≥ 0,9 % but ≤ 1,15 % carbon and ≥ 0,5 % but  ≤ 2 % chrome, whether or not containing by weight ≤ 0,5 % molybdenum, of a length of > 0,5 m (excl. tubes, pipes and hollow profiles of subheadings 7304 19 to 7304 29) | Free | 0 |  |
| 73045181 | Precision tubes, seamless, of circular cross-section, of alloy steel other than stainless, cold-drawn or cold-rolled "cold‑reduced" (excl. line pipe of a kind used for oil or gas pipelines, casing and tubing of a kind used for drilling for oil and tubes, and pipes and hollow profiles, straight and of uniform wall-thickness, containing by weight ≥ 0,9 % but ≤ 1,15 % carbon and ≥ 0,5 % but ≤ 2 % chrome, whether or not containing by weight ≤ 0,5 % molybdenum) | Free | 0 |  |
| 73045189 | Tubes, pipes and hollow profiles, seamless, of circular cross-section, of alloy steel other than stainless, not cold-drawn or cold-rolled "cold‑reduced" (excl. line pipe of a kind used for oil or gas pipelines, casing and tubing of a kind used for drilling for oil, precision tubes, and , pipes and hollow profiles, straight and of uniform wall-thickness, containing by weight ≥ 0,9 % but ≤ 1,15 % carbon and ≥ 0,5 % but ≤ 2 % chrome, whether or not containing by weight ≤ 0,5 % molybdenum) | Free | 0 |  |
| 73045910 | Tubes, pipes and hollow profiles, seamless, of circular cross-section, of alloy steel other than stainless, not cold-drawn or cold-rolled "cold‑reduced", unworked, straight and of uniform wall-thickness, for use solely in the manufacture of tubes and pipes with other cross-sections and wall-thicknesses | Free | 0 |  |
| 73045932 | Tubes, pipes and hollow profiles of alloy steel (excl. stainless), seamless, of circular cross-section (not cold-drawn or cold-rolled), straight and of uniform wall-thickness, of a length ≤ 0,5 m, containing by weight ≥ 0,9 % but ≤ 1,15 % carbon and ≥ 0,5 % but ≤ 2 % chrome, whether or not containing by weight ≤ 0,5 % molybdenum (excl. tubes, pipes and hollow profiles of subheadings 7304 19 to 7304 29 and 7304 59 10) | Free | 0 |  |
| 73045938 | Tubes, pipes and hollow profiles, seamless, of circular cross-section, of alloy steel (excl. stainless) (not cold-drawn or cold-rolled) straight and of uniform wall-thickness, containing by weight ≥ 0,9 % but ≤ 1,15 % carbon and ≥ 0,5 % but ≤ 2 % chrome, whether or not containing by weight ≤ 0,5 % molybdenum, of a length of > 0,5 m (excl. tubes, pipes and hollow profiles of subheadings 7304 19 to 7304 29 and 7304 59 10) | Free | 0 |  |
| 73045992 | Tubes, pipes and hollow profiles, seamless, of circular cross-section, of alloy steel other than stainless, not cold-drawn or cold-rolled "cold‑reduced", of an external diameter of ≤ 168,3 mm (excl. line pipe of a kind used for oil or gas pipelines, casing and tubing of a kind used for drilling for oil or gas and tubes, pipes and hollow profiles of heading 7304.59.10 to 7304.59.38) | Free | 0 |  |
| 73045993 | Tubes, pipes and hollow profiles, seamless, of circular cross-section, of alloy steel other than stainless, not cold-drawn or cold-rolled "cold‑reduced", of an external diameter of > 168,3 mm but ≤ 406,4 mm (excl. line pipe of a kind used for oil or gas pipelines, casing and tubing of a kind used for drilling for oil or gas and tubes, pipes and hollow profiles of heading 7304.59.10 to 7304.59.38) | Free | 0 |  |
| 73045999 | Tubes, pipes and hollow profiles, seamless, of circular cross-section, of alloy steel other than stainless, not cold-drawn or cold-rolled "cold‑reduced", of an external diameter of > 406,4 mm (excl. line pipe of a kind used for oil or gas pipelines, casing and tubing of a kind used for drilling for oil or gas and tubes, pipes and hollow profiles of heading 7304.59.10 to 7304.59.38) | Free | 0 |  |
| 73049000 | Tubes, pipes and hollow profiles, seamless, of non-circular cross-section, of iron or steel (excl. products of cast iron) | Free | 0 |  |
| 73051100 | Line pipe of a kind used for oil or gas pipelines, having circular cross-sections and an external diameter of > 406,4 mm, of iron or steel, longitudinally submerged arc welded | Free | 0 |  |
| 73051200 | Line pipe of a kind used for oil or gas pipelines, having circular cross-sections and an external diameter of > 406,4 mm, of iron or steel, longitudinally arc welded (excl. products longitudinally submerged arc welded) | Free | 0 |  |
| 73051900 | Line pipe of a kind used for oil or gas pipelines, having circular cross-sections and an external diameter of > 406,4 mm, of flat-rolled products of iron or steel (excl. products longitudinally arc welded) | Free | 0 |  |
| 73052000 | Casing of a kind used in drilling for oil or gas, having circular cross-sections and an external diameter of > 406,4 mm, of flat-rolled products of iron or steel | Free | 0 |  |
| 73053100 | Tubes and pipes having circular cross-sections and an external diameter of > 406,4 mm, of iron or steel, longitudinally welded (excl. products of a kind used for oil or gas pipelines or of a kind used in drilling for oil or gas) | Free | 0 |  |
| 73053900 | Tubes and pipes having circular cross-sections and an external diameter of > 406,4 mm, of iron or steel, welded (excl. products longitudinally welded or of a kind used for oil or gas pipelines or of a kind used in drilling for oil or gas) | Free | 0 |  |
| 73059000 | Tubes and pipes having circular cross-sections and an external diameter of > 406,4 mm, of flat-rolled products of iron or steel, welded (excl. welded products or products of a kind used for oil or gas pipelines or of a kind used in drilling for oil or gas) | Free | 0 |  |
| 73061110 | Line pipe of a kind used for oil or gas pipelines, longitudinally welded, of flat-rolled products of stainless steel, of an external diameter of ≤ 406,4 mm | Free | 0 |  |
| 73061190 | Line pipe of a kind used for oil or gas pipelines, spirally welded, of flat-rolled products of stainless steel, of an external diameter of ≤ 406,4 mm | Free | 0 |  |
| 73061910 | Line pipe of a kind used for oil or gas pipelines, longitudinally welded, of flat-rolled products of iron or steel (excl. products of stainless steel or of cast iron) | Free | 0 |  |
| 73061990 | Line pipe of a kind used for oil or gas pipelines, spirally welded, of flat-rolled products of iron or steel, of an external diameter of ≤ 406,4 mm (excl. products of stainless steel or of cast iron) | Free | 0 |  |
| 73062100 | Casing and tubing of a kind used in drilling for oil or gas, welded, of flat-rolled products of stainless steel, of an external diameter of ≤ 406,4 mm | Free | 0 |  |
| 73062900 | Casing and tubing of a kind used in drilling for oil or gas, welded, of flat-rolled products of iron or steel, of an external diameter of ≤ 406,4 mm (excl. products of stainless steel or of cast iron) | Free | 0 |  |
| 73063011 | Precision tubes, welded, of circular cross-section, of iron or non-alloy steel, with a wall thickness of ≤ 2 mm | Free | 0 |  |
| 73063019 | Precision tubes, welded, of circular cross-section, of iron or non-alloy steel, with a wall thickness of > 2 mm | Free | 0 |  |
| 73063041 | Threaded or threadable tubes "gas pipe", welded, of circular cross-section, of iron or non-alloy steel, plated or coated with zinc | Free | 0 |  |
| 73063049 | Threaded or threadable tubes "gas pipe", welded, of circular cross-section, of iron or non-alloy steel (excl. products plated or coated with zinc) | Free | 0 |  |
| 73063072 | Other tubes, pipes and hollow profiles, welded, of circular cross-section, of iron or non-alloy steel, of an external diameter of ≤ 168,3 mm, plated or coated with zinc (excl. line pipe of a kind used for oil or gas pipelines or casing and tubing of a kind used in drilling for oil or gas) | Free | 0 |  |
| 73063077 | Other tubes, pipes and hollow profiles, welded, of circular cross-section, of iron or non-alloy steel of an external diameter of ≤ 168,3 mm (excl. plated or coated with zinc and line pipe of a kind used for oil or gas pipelines, casing and tubing of a kind used in drilling for oil or gas, precision tubes and threaded or threadable tubes "gas pipe") | Free | 0 |  |
| 73063080 | Tubes, pipes and hollow profiles, welded, having a circular cross-section, of iron or steel, of an external diameter of > 168,3 mm but ≤ 406,4 mm (excl. line pipe of a kind used for oil or gas pipelines or casing and tubing of a kind used in drilling for oil or gas, or precision steel tubes, electrical conduit tubes or threaded or threadable tubes "gas pipe") | Free | 0 |  |
| 73064020 | Tubes, pipes and hollow profiles, welded, of circular cross-section, of stainless steel, cold-drawn or cold-rolled "cold‑reduced" (excl. products having internal and external circular cross-sections and an external diameter of > 406,4 mm, and line pipe of a kind used for oil or gas pipelines or casing and tubing of a kind used in drilling for oil or gas) | Free | 0 |  |
| 73064080 | Tubes, pipes and hollow profiles, welded, of circular cross-section, of stainless steel (excl. products cold-drawn or cold-rolled "cold‑reduced", tubes and pipes having internal and external circular cross-sections and an external diameter of > 406,4 mm, and line pipe of a kind used for oil or gas pipelines or casing and tubing of a kind used in drilling for oil or gas) | Free | 0 |  |
| 73065020 | Precision steel tubes, welded, of circular cross-section, of alloy steel other than stainless | Free | 0 |  |
| 73065080 | Tubes, pipes and hollow profiles, welded, of circular cross-section, of alloy steel other than stainless (excl. tubes and pipes having internal and external circular cross-sections and an external diameter of > 406,4 mm, and line pipe of a kind used for oil or gas pipelines or casing and tubing of a kind used in drilling for oil or gas, and precision steel tubes) | Free | 0 |  |
| 73066110 | Tubes and pipes and hollow profiles, welded, of square or rectangular cross-section, of stainless steel | Free | 0 |  |
| 73066192 | Tubes and pipes and hollow profiles, welded, of square or rectangular cross-section, of iron or steel other than stainless steel, with a wall thickness of ≤ 2 mm | Free | 0 |  |
| 73066199 | Tubes and pipes and hollow profiles, welded, of square or rectangular cross-section, of iron or steel other than stainless steel, with a wall thickness of > 2 mm | Free | 0 |  |
| 73066910 | Tubes, pipes and hollow profiles, welded, of non-circular cross-section, of stainless steel (excl. tubes and pipes having internal and external circular cross-sections and an external diameter of > 406,4 mm, line pipe of a kind used for oil or gas pipelines or casing and tubing of a kind used in drilling for oil or gas, and tubes and pipes and hollow profiles of square or rectangular cross-section) | Free | 0 |  |
| 73066990 | Tubes, pipes and hollow profiles, welded, of non-circular cross-section, of iron or steel other than stainless steel (excl. tubes and pipes having internal and external circular cross-sections and an external diameter of > 406,4 mm, line pipe of a kind used for oil or gas pipelines or casing and tubing of a kind used in drilling for oil or gas, and tubes and pipes and hollow profiles of square or rectangular cross-section) | Free | 0 |  |
| 73069000 | Tubes, pipes and hollow profiles "e.g., open seam, riveted or similarly closed", of iron or steel (excl. of cast iron, seamless or welded tubes and pipes and tubes and pipes having internal and external circular cross-sections and an external diameter of > 406,4 mm) | Free | 0 |  |
| 73071110 | Tube or pipe fittings of non-malleable cast iron, of a kind used in pressure systems | 3,7 | 4 |  |
| 73071190 | Tube or pipe fittings of non-malleable cast iron (excl. products of a kind used in pressure systems) | 3,7 | 4 |  |
| 73071910 | Tube or pipe fittings of malleable cast iron | 3,7 | 4 |  |
| 73071990 | Cast tube or pipe fittings of steel | 3,7 | 4 |  |
| 73072100 | Flanges of stainless steel (excl. cast products) | 3,7 | 4 |  |
| 73072210 | Sleeves, of stainless steel, threaded (excl. cast products) | Free | 0 |  |
| 73072290 | Elbows and bends, of stainless steel, threaded (excl. cast products) | 3,7 | 4 |  |
| 73072310 | Butt welding elbows and bends of stainless steel (excl. cast products) | 3,7 | 4 |  |
| 73072390 | Butt welding tube or pipe fittings of stainless steel (excl. cast products and elbows and bends) | 3,7 | 4 |  |
| 73072910 | Threaded tube or pipe fittings of stainless steel (excl. cast products, flanges, elbows, bends and sleeves) | 3,7 | 4 |  |
| 73072980 | Tube or pipe fittings of stainless steel (excl. cast, threaded, butt welding fittings and flanges) | 3,7 | 4 |  |
| 73079100 | Flanges of iron or steel (excl. cast or stainless products) | 3,7 | 4 |  |
| 73079210 | Sleeves of iron or steel, threaded (excl. cast or of stainless steel) | Free | 0 |  |
| 73079290 | Elbows and bends, of iron or steel, threaded (excl. cast or of stainless steel) | 3,7 | 4 |  |
| 73079311 | Butt welding elbows and bends, of iron or steel, with greatest external diameter ≤ 609,6 mm (excl. cast iron or stainless steel products) | 3,7 | 4 |  |
| 73079319 | Butt welding fittings of iron or steel, with greatest external diameter ≤ 609,6 mm (excl. cast iron or stainless steel products, elbows, bends and flanges) | 3,7 | 4 |  |
| 73079391 | Butt welding elbows and bends, of iron or steel, with greatest external diameter > 609,6 mm (excl. cast iron or stainless steel products) | 3,7 | 4 |  |
| 73079399 | Butt welding fittings of iron or steel, with greatest external diameter > 609,6 mm (excl. cast iron or stainless steel products, elbows, bends and flanges) | 3,7 | 4 |  |
| 73079910 | Threaded tube or pipe fittings, of iron or steel (excl. cast iron or stainless steel products, flanges, elbows, bends and sleeves) | 3,7 | 4 |  |
| 73079980 | Tube or pipe fittings, of iron or steel (excl. of cast iron or stainless steel, threaded, butt welding fittings, and flanges) | 3,7 | 4 |  |
| 73081000 | Bridges and bridge-sections, of iron or steel | Free | 0 |  |
| 73082000 | Towers and lattice masts, of iron or steel | Free | 0 |  |
| 73083000 | Doors, windows and their frames and thresholds for doors, of iron or steel | Free | 0 |  |
| 73084000 | Equipment for scaffolding, shuttering, propping or pit-propping (excl. composite sheetpiling products and formwork panels for poured-in-place concrete, which have the characteristics of moulds) | Free | 0 |  |
| 73089051 | Panels comprising two walls of profiled "ribbed" sheet, of iron or steel, with an insulating core | Free | 0 |  |
| 73089059 | Structures and parts of structures, of iron or steel, solely or principally of sheet, n.e.s. (excl. doors and windows and their frames, and panels comprising two walls of profiled "ribbed" sheet, of iron or steel, with an insulating core) | Free | 0 |  |
| 73089098 | Structures and parts of structures of iron or steel, n.e.s. (excl. bridges and bridge-sections; towers; lattice masts; doors, windows and their frames and thresholds; equipment for scaffolding, shuttering, propping or pit-propping, and products made principally of sheet) | Free | 0 |  |
| 73090010 | Reservoirs, tanks, vats and similar containers, of iron or steel, for gases other than compressed or liquefied gas, of a capacity of > 300 l (excl. containers fitted with mechanical or thermal equipment and containers specifically constructed or equipped for one or more types of transport) | 2,2 | 0 |  |
| 73090030 | Reservoirs, tanks, vats and similar containers, of iron or steel, for liquids, lined or heat-insulated and of a capacity of > 300 l (excl. containers fitted with mechanical or thermal equipment and containers specifically constructed or equipped for one or more types of transport) | 2,2 | 0 |  |
| 73090051 | Reservoirs, tanks, vats and similar containers, of iron or steel, for liquids, of a capacity of > 100.000 l (excl. containers lined or heat-insulated or fitted with mechanical or thermal equipment and containers specifically constructed or equipped for one or more types of transport) | 2,2 | 0 |  |
| 73090059 | Reservoirs, tanks, vats and similar containers, of iron or steel, for liquids, of a capacity of ≤ 100.000 l but > 300 l (excl. containers lined or heat-insulated or fitted with mechanical or thermal equipment and containers specifically constructed or equipped for one or more types of transport) | 2,2 | 0 |  |
| 73090090 | Reservoirs, tanks, vats and similar containers, of iron or steel, for solids, of a capacity of > 300 l (excl. containers lined or heat-insulated or fitted with mechanical or thermal equipment and containers specifically constructed or equipped for one or more types of transport) | 2,2 | 0 |  |
| 73101000 | Tanks, casks, drums, cans, boxes and similar containers, of iron or steel, for any material, of a capacity of ≥ 50 l but ≤ 300 l, n.e.s. (excl. containers for compressed or liquefied gas, or containers fitted with mechanical or thermal equipment) | 2,7 | 0 |  |
| 73102111 | Cans of iron or steel, of a capacity of < 50 l, which are to be closed by soldering or crimping, of a kind used for preserving food | 2,7 | 0 |  |
| 73102119 | Cans of iron or steel, of a capacity of < 50 l, which are to be closed by soldering or crimping, of a kind used for preserving drink | 2,7 | 0 |  |
| 73102191 | Cans of iron or steel, of a capacity of < 50 l, which are to be closed by soldering or crimping, of a wall thickness of < 0,5 mm (excl. cans for compressed or liquefied gas, and cans of a kind used for preserving food and drink) | 2,7 | 0 |  |
| 73102199 | Cans of iron or steel, of a capacity of < 50 l, which are to be closed by soldering or crimping, of a wall thickness of ≥ 0,5 mm (excl. cans for compressed or liquefied gas, and cans of a kind used for preserving food and drink) | 2,7 | 0 |  |
| 73102910 | Tanks, casks, drums, cans, boxes and similar containers, of iron or steel, for any material, of a capacity of < 50 l and of a wall thickness of < 0,5 mm, n.e.s. (excl. containers for compressed or liquefied gas, or containers fitted with mechanical or thermal equipment, and cans which are to be closed by soldering or crimping | 2,7 | 0 |  |
| 73102990 | Tanks, casks, drums, cans, boxes and similar containers, of iron or steel, for any material, of a capacity of < 50 l and of a wall thickness of ≥ 0,5 mm, n.e.s. (excl. containers for compressed or liquefied gas, or containers fitted with mechanical or thermal equipment, and cans which are to be closed by soldering or crimping) | 2,7 | 0 |  |
| 73110011 | Containers of iron or steel, seamless, for compressed or liquefied gas, for a pressure ≥ 165 bar, of a capacity < 20l (excl. containers specifically constructed or equipped for one or more types of transport) | 2,7 | 0 |  |
| 73110013 | Containers of iron or steel, seamless, for compressed or liquefied gas, for a pressure ≥ 165 bar, of a capacity ≥ 20 l to ≤ 50 l (excl. containers specifically constructed or equipped for one or more types of transport) | 2,7 | 0 |  |
| 73110019 | Containers of iron or steel, seamless, for compressed or liquefied gas, for a pressure ≥ 165bar, of a capacity > 50 l (excl. containers specifically constructed or equipped for one or more types of transport) | 2,7 | 0 |  |
| 73110030 | Containers of iron or steel, seamless, for compressed or liquefied gas, for a pressure < 165 bar (excl. containers specifically constructed or equipped for one or more types of transport) | 2,7 | 0 |  |
| 73110091 | Containers of iron or steel, seamless, for compressed or liquefied gas, of a capacity of < 1 000 l (excl. seamless containers and containers specifically constructed or equipped for one or more types of transport) | 2,7 | 0 |  |
| 73110099 | Containers of iron or steel, seamless, for compressed or liquefied gas, of a capacity of ≥ 1 000 l (excl. seamless containers and containers specifically constructed or equipped for one or more types of transport) | 2,7 | 0 |  |
| 73121020 | Stranded wire, ropes and cables, of stainless steel (excl. electrically insulated products and twisted fencing wire and barbed wire) | Free | 0 |  |
| 73121041 | Stranded wire, ropes and cables, of iron or steel other than stainless steel, with a maximum cross-sectional dimension of ≤ 3 mm, plated or coated with copper-zinc alloys "brass" (other than electrically insulated, and twisted fencing and barbed wire) | Free | 0 |  |
| 73121049 | Stranded wire, ropes and cables, of iron or steel other than stainless steel, with a maximum cross-sectional dimension of ≤ 3 mm (excl. electrically insulated, twisted fencing and barbed wire, and plated or coated with copper-zinc alloys [brass]) | Free | 0 |  |
| 73121061 | Stranded wire, of iron or steel other than stainless, uncoated, with a maximum cross-sectional dimension of > 3 mm (excl. electrically insulated products and twisted fencing wire and barbed wire) | Free | 0 |  |
| 73121065 | Stranded wire, of iron or steel other than stainless, with a maximum cross-sectional dimension of > 3 mm, plated or coated with zinc (excl. electrically insulated products and twisted fencing wire and barbed wire) | Free | 0 |  |
| 73121069 | Stranded wire, of iron or steel other than stainless, with a maximum cross-sectional dimension of > 3 mm, coated (excl. electrically insulated products and twisted fencing wire and barbed wire, and stranded wire plated or coated with zinc) | Free | 0 |  |
| 73121081 | Ropes and cables, incl. locked-coil ropes, of iron or steel other than stainless steel, with a maximum cross-sectional dimension of > 3 mm but ≤ 12 mm, uncoated or only zinc-plated or zinc-coated (other than electrically insulated, fencing and barbed wire) | Free | 0 |  |
| 73121083 | Ropes and cables, incl. locked-coil ropes, of iron or steel other than stainless steel, with a maximum cross-sectional dimension of > 12 mm but ≤ 24 mm, uncoated or only zinc-plated or zinc-coated (other than electrically insulated, twisted fencing and barbed wire) | Free | 0 |  |
| 73121085 | Ropes and cables, incl. locked-coil ropes, of iron or steel other than stainless steel, with a maximum cross-sectional dimension of > 24 mm but ≤ 48mm, uncoated or only zinc-plated or zinc-coated (other than electrically insulated, twisted fencing and barbed wire) | Free | 0 |  |
| 73121089 | Ropes and cables, incl. locked-coil ropes, of iron or steel other than stainless steel, with a maximum cross-sectional dimension of > 48mm, uncoated or only zinc-plated or zinc-coated (other than electrically insulated, twisted fencing and barbed wire) | Free | 0 |  |
| 73121098 | Ropes and cables, incl. locked-coil ropes, of iron or steel other than stainless, with a maximum cross-sectional dimension of > 3 mm (excl. uncoated or only zinc-plated or zinc-coated, electrically insulated products and twisted fencing wire and barbed wire, and ropes and cables plated or coated with zinc) | Free | 0 |  |
| 73129000 | Plaited bands, slings and the like, of iron or steel (excl. electrically insulated products) | Free | 0 |  |
| 73130000 | Barbed wire of iron or steel; twisted hoop or single flat wire, barbed or not, and loosely twisted double wire, of a kind used for fencing, of iron or steel | Free | 0 |  |
| 73141200 | Endless bands of stainless steel wire, for machinery | Free | 0 |  |
| 73141400 | Woven cloth, incl. endless bands, of stainless steel wire (excl. woven products of metal fibres of a kind used for cladding, lining or similar purposes and endless bands for machinery) | Free | 0 |  |
| 73141900 | Woven cloth, incl. endless bands, of iron or steel wire (excl. stainless and woven products of metal fibres of a kind used for cladding, lining or similar purposes) | Free | 0 |  |
| 73142010 | Grill, netting and fencing, welded at the intersection, having a mesh size of ≥ 100 cm², of ribbed iron or steel wire of a maximum cross-sectional dimension of ≥ 3 mm | Free | 0 |  |
| 73142090 | Grill, netting and fencing, welded at the intersection, having a mesh size of ≥ 100 cm², of iron or steel wire, the constituent material of which having a maximum cross-sectional dimension of ≥ 3 mm (other than of ribbed wire) | Free | 0 |  |
| 73143100 | Grill, netting and fencing, of iron or steel wire, welded at the intersection, plated or coated with zinc (excl. products of wire with a maximum cross-sectional dimension of ≥ 3 mm and having a mesh size of ≥ 100 cm²) | Free | 0 |  |
| 73143900 | Grill, netting and fencing, of iron or steel wire, welded at the intersection (excl. products of wire with a maximum cross-sectional dimension of ≥ 3 mm and having a mesh size of ≥ 100 cm², and grill, netting and fencing plated or coated with zinc) | Free | 0 |  |
| 73144100 | Grill, netting and fencing, of iron or steel wire, not welded at the intersection, plated or coated with zinc | Free | 0 |  |
| 73144200 | Grill, netting and fencing, of iron or steel wire, not welded at the intersection, coated with plastics | Free | 0 |  |
| 73144900 | Grill, netting and fencing, of iron or steel wire, not welded at the intersection (excl. plated or coated with zinc or coated with plastics) | Free | 0 |  |
| 73145000 | Expanded metal, of iron or steel | Free | 0 |  |
| 73151110 | Roller chain of iron or steel, of a kind used for cycles and motorcycles | 2,7 | 0 |  |
| 73151190 | Roller chain of iron or steel (excl. roller chain of a kind used for cycles and motorcycles) | 2,7 | 0 |  |
| 73151200 | Articulated link chain of iron or steel (excl. roller chain) | 2,7 | 0 |  |
| 73151900 | Parts of articulated link chain, of iron or steel | 2,7 | 0 |  |
| 73152000 | Skid chain for motor vehicles, of iron or steel | 2,7 | 0 |  |
| 73158100 | Stud-link of iron or steel | 2,7 | 0 |  |
| 73158200 | Welded link chain of iron or steel (excl. articulated link chain, skid chain and stud-link chain) | 2,7 | 0 |  |
| 73158900 | Chain of iron or steel (excl. articulated link chain, skid chain, stud-link chain, welded link chain and parts thereof; watch chains, necklace chains and the like, cutting and saw chain, skid chain, scraper chain for conveyors, toothed chain for textile machinery and the like, safety devices with chains for securing doors, and measuring chains) | 2,7 | 0 |  |
| 73159000 | Parts of skid chain, stud-link chain and other chains of heading 7315 (excl. articulated link chain) | 2,7 | 0 |  |
| 73160000 | Anchors, grapnels and parts thereof, of iron or steel | 2,7 | 0 |  |
| 73170020 | Nails of iron or steel wire, in strips or coils | Free | 0 |  |
| 73170060 | Nails, tacks, corrugated nails, staples and similar articles, of iron or steel wire (excl. nails in strips or coils, and staples in strips) | Free | 0 |  |
| 73170080 | Nails, tacks, drawing pins, corrugated nails, staples and similar articles, of iron or steel (excl. cold-pressed from wire, and staples in strips) | Free | 0 |  |
| 73181100 | Coach screws of iron or steel | 3,7 | 0 |  |
| 73181210 | Wood screws of stainless steel (excl. coach screws) | 3,7 | 0 |  |
| 73181290 | Wood screws of iron or steel other than stainless (excl. coach screws) | 3,7 | 0 |  |
| 73181300 | Screw hooks and screw rings, of iron or steel | 3,7 | 0 |  |
| 73181410 | Self-tapping screws, of iron or steel other than stainless (excl. wook screws) | 3,7 | 0 |  |
| 73181491 | Spaced-thread screws of iron or steel other than stainless | 3,7 | 0 |  |
| 73181499 | Self-tapping screws of iron or steel other than stainless (excl. spaced-thread screws and wood screws) | 3,7 | 0 |  |
| 73181510 | Screws of iron or steel, turned from bars, rods, profiles, or wire, of solid section, threaded, of a shank thickness of ≤ 6 mm | 3,7 | 0 |  |
| 73181520 | Screws and bolts, of iron or steel "whether or not with their nuts and washers", for fixing railway track construction material (excl. coach screws) | 3,7 | 0 |  |
| 73181530 | Screws and bolts, of stainless steel "whether or not with their nuts and washers", without heads (excl. screws turned from bars, rods, profiles, or wire, of solid section, threaded, of a shank thickness of ≤ 6 mm, and screws and bolts for fixing railway track construction material) | 3,7 | 0 |  |
| 73181541 | Screws and bolts, of iron or steel other than stainless "whether or not with their nuts and washers", without heads, with a tensile strength of < 800 MPa (excl. screws turned from bars, rods, profiles, or wire, of solid section, threaded, of a shank thickness of ≤ 6 mm, and screws and bolts for fixing railway track construction material) | 3,7 | 0 |  |
| 73181549 | Screws and bolts, of iron or steel other than stainless "whether or not with their nuts and washers", without heads, with a tensile strength of ≥ 800 MPa (excl. screws turned from bars, rods, profiles, or wire, of solid section, threaded, of a shank thickness of ≤ 6 mm, and screws and bolts for fixing railway track construction material) | 3,7 | 0 |  |
| 73181551 | Slotted and cross-recessed screws and bolts, of stainless steel "whether or not with their nuts and washers", with heads (excl. wood screws and self-tapping screws) | 3,7 | 0 |  |
| 73181559 | Slotted and cross-recessed screws and bolts, of iron or steel other than stainless "whether or not with their nuts and washers", with heads (excl. wood screws and self-tapping screws) | 3,7 | 0 |  |
| 73181561 | Hexagon socket head screws and bolts, of stainless steel "whether or not with their nuts and washers" (excl. wood screws, self-tapping screws and screws and bolts for fixing railway track construction material) | 3,7 | 0 |  |
| 73181569 | Hexagon socket head screws and bolts, of iron or steel other than stainless "whether or not with their nuts and washers" (excl. wood screws, self-tapping screws and screws and bolts for fixing railway track construction material) | 3,7 | 0 |  |
| 73181570 | Hexagon screws and bolts, of stainless steel "whether or not with their nuts and washers", with heads (excl. socket head screws, wood screws, self-tapping screws and screws and bolts for fixing railway track construction material) | 3,7 | 0 |  |
| 73181581 | Hexagon screws and bolts, of iron or steel other than stainless "whether or not with their nuts and washers", with a tensile strength of < 800 MPa, with heads (excl. socket head screws, wood screws, self-tapping screws and screws and bolts for fixing railway track construction material) | 3,7 | 0 |  |
| 73181589 | Hexagon screws and bolts, of iron or steel other than stainless "whether or not with their nuts and washers", with a tensile strength of ≥ 800 MPa, with heads (excl. socket head screws, wood screws, self-tapping screws and screws and bolts for fixing railway track construction material) | 3,7 | 0 |  |
| 73181590 | Screws and bolts, of iron or steel "whether or not with their nuts and washers", with heads (excl. slotted and cross-recessed screws and bolts, hexagon head screws and bolts; wood screws, self-tapping screws and screws and bolts for fixing railway track construction material, screw hooks, screw rings and lag screws) | 3,7 | 0 |  |
| 73181610 | Nuts of iron or steel, turned from bars, rods, profiles, or wire, of solid section, with an inside diameter of ≤ 6 mm | 3,7 | 0 |  |
| 73181630 | Nuts of stainless steel (excl. nuts turned from bars, rods, profiles, or wire, of solid section, with an inside diameter of ≤ 6 mm) | 3,7 | 0 |  |
| 73181650 | Self-locking nuts of iron or steel other than stainless (excl. such articles turned from bars, rods, profiles, or wire, of solid section, with an inside diameter of ≤ 6 mm) | 3,7 | 0 |  |
| 73181691 | Nuts of iron or steel other than stainless, with an inside diameter of ≤ 12 mm (excl. such articles turned from bars, rods, profiles, or wire, of solid section, with an inside diameter of ≤ 6 mm, and self-locking nuts) | 3,7 | 0 |  |
| 73181699 | Nuts of iron or steel other than stainless, with an inside diameter of > 12 mm (excl. self-locking nuts) | 3,7 | 0 |  |
| 73181900 | Threaded articles, of iron or steel, n.e.s. | 3,7 | 0 |  |
| 73182100 | Spring washers and other lock washers, of iron or steel | 3,7 | 0 |  |
| 73182200 | Washers of iron or steel (excl. spring washers and other lock washers) | 3,7 | 0 |  |
| 73182300 | Rivets of iron or steel (excl. tubular and bifurcated rivets for particular uses) | 3,7 | 0 |  |
| 73182400 | Cotters and cotter pins, of iron or steel | 3,7 | 0 |  |
| 73182900 | Non-threaded articles, of iron or steel | 3,7 | 0 |  |
| 73194000 | Safety pins and other pins of iron or steel, n.e.s. | 2,7 | 0 |  |
| 73199010 | Sewing, darning or embroidery needles, for use in the hand, of iron or steel | 2,7 | 0 |  |
| 73199090 | Knitting needles, bodkins, crochet hooks, embroidery stilettos and similar articles, of iron or steel (excl. sewing, darning or embroidery needles) | 2,7 | 0 |  |
| 73201011 | Laminated leaf-springs and leaves therefor, of iron or steel | 2,7 | 0 |  |
| 73201019 | Leaf-springs and leaves therefor, of iron or steel, hot-worked (excl. laminated) | 2,7 | 0 |  |
| 73201090 | Leaf-springs and leaves therefor, of iron or steel (excl. hot-worked) | 2,7 | 0 |  |
| 73202020 | Helical springs, of iron or steel, hot-worked (excl. flat spiral springs, clock and watch springs, springs for sticks and handles of umbrellas or parasols, and shock absorbers of Section 17) | 2,7 | 0 |  |
| 73202081 | Coil compression springs, of iron or steel | 2,7 | 0 |  |
| 73202085 | Coil tension springs, of iron or steel | 2,7 | 0 |  |
| 73202089 | Helical springs, of iron or steel (excl. hot-worked, coil compression and coil tension springs) | 2,7 | 0 |  |
| 73209010 | Flat spiral springs, of iron or steel | 2,7 | 0 |  |
| 73209030 | Discs springs, of iron or steel | 2,7 | 0 |  |
| 73209090 | Springs and leaves for springs, of iron or steel (excl. discs springs, flat spiral springs, helical springs, leaf‑springs and leaves therefor, clock and watch springs, springs for sticks and handles of umbrellas or parasols, and shock absorbers and torque rod or torsion bar springs of section 17) | 2,7 | 0 |  |
| 73211110 | Appliances for baking, frying, grilling and cooking with oven, incl. separate ovens, for domestic use, of iron or steel, for gas fuel or for both gas and other fuels (excl. large cooking appliances) | 2,7 | 0 |  |
| 73211190 | Appliances for baking, frying, grilling and cooking and plate warmers, for domestic use, of iron or steel, for gas fuel or for both gas and other fuels (excl. cooking appliances with oven, separate ovens and large cooking appliances) | 2,7 | 0 |  |
| 73211200 | Appliances for baking, frying, grilling and cooking and plate warmers, for domestic use, of iron or steel, for liquid fuel (excl. large cooking appliances) | 2,7 | 0 |  |
| 73211900 | Appliances for baking, frying, grilling and cooking and plate warmers, for domestic use, of iron or steel, for solid fuel or other non-electric source of energy (excl. liquid or gaseous fuel, and large cooking appliances) | 2,7 | 0 |  |
| 73218100 | Stoves, heaters, grates, fires, wash boilers, braziers and similar appliances, of iron or steel, for gas fuel or for both gas and other fuels (excl. cooking appliances, whether or not with oven, separate ovens, plate warmers, central heating boilers, geysers and hot water cylinders and large cooking appliances) | 2,7 | 0 |  |
| 73218200 | Stoves, heaters, grates, fires, wash boilers, braziers and similar appliances, of iron or steel, for liquid fuel (excl. cooking appliances, whether or not with oven, separate ovens, plate warmers, central heating boilers, geysers, hot water cylinders and large cooking appliances) | 2,7 | 0 |  |
| 73218900 | Stoves, heaters, grates, fires, wash boilers, braziers and similar domestic appliances, of iron or steel, for solid fuel or other non-electricsource of energy (excl. liquid or gaseous fuel, and cooking appliances, whether or not with oven, separate ovens,  plate warmers, central heating boilers, hot water cylinders and large cooking appliances) | 2,7 | 0 |  |
| 73219000 | Parts of domestic appliances non-electrically heated of heading 7321, n.e.s. | 2,7 | 0 |  |
| 73221100 | Radiators for central heating, non-electrically heated, and parts thereof, of iron or steel (excl. parts, elsewhere specified or included, and central-heating boilers) | 3,2 | 0 |  |
| 73221900 | Radiators for central heating, non-electrically heated, and parts thereof, of iron other than cast iron or steel (excl. parts, elsewhere specified or included, and central-heating boilers) | 3,2 | 0 |  |
| 73229000 | Air heaters and hot-air distributors, incl. distributors which can also distribute fresh or conditioned air, non-electrically heated, incorporating a motor-driven fan or blower, and parts thereof, of iron or steel | 3,2 | 0 |  |
| 73231000 | Iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel | 3,2 | 0 |  |
| 73239100 | Table, kitchen or other household articles, and parts thereof, of cast iron, not enamelled (excl. cans, boxes and similar containers of heading 7310; waste baskets; shovels, corkscrews and other articles of the nature of a work implement; articles of cutlery, spoons, ladles, forks etc. of heading 8211 to 8215; ornamental articles; sanitary ware) | 3,2 | 0 |  |
| 73239200 | Table, kitchen or other household articles, and parts thereof, of cast iron, enamelled (excl. cans, boxes and similar containers of heading 7310; waste baskets; shovels, corkscrews and other articles of the nature of a work implement; articles of cutlery, spoons, ladles, forks etc. of heading 8211 to 8215; ornamental articles; sanitary ware) | 3,2 | 0 |  |
| 73239300 | Table, kitchen or other household articles, and parts thereof, of stainless steel (excl. cans, boxes and similar containers of heading 7310; waste baskets; shovels, corkscrews and other articles of the nature of a work implement; articles of cutlery, spoons, ladles, forks etc. of heading 8211 to 8215; ornamental articles; sanitary ware) | 3,2 | 0 |  |
| 73239400 | Table, kitchen or other household articles, and parts thereof, of iron other than cast iron or steel other than stainless, enamelled (excl. cans, boxes and similar containers of heading 7310; waste baskets; shovels, corkscrews and other articles of the nature of a work implement; articles of cutlery, spoons, ladles, forks etc. of heading 8211 to 8215; ornamental articles; sanitary ware; articles for table use) | 3,2 | 0 |  |
| 73239900 | Table, kitchen or other household articles, and parts thereof, of iron other than cast iron or steel other than stainless (excl. enamelled articles; cans, boxes and similar containers of heading 7310; waste baskets; shovels and other articles of the nature of a work implement; cutlery, spoons, ladles etc. of heading 8211 to 8215; ornamental articles; sanitary ware) | 3,2 | 0 |  |
| 73241000 | Sinks and washbasins, of stainless steel | 2,7 | 0 |  |
| 73242100 | Baths of cast iron, whether or not enamelled | 3,2 | 0 |  |
| 73242900 | Baths of steel sheet | 3,2 | 0 |  |
| 73249000 | Sanitary ware, incl. parts thereof (excl. cans, boxes and similar containers of heading 7310, small wall cabinets for medical supplies or toiletries and other furniture of Chapter 94, and fittings, complete sinks and washbasins, of stainless steel, complete baths and fittings) | 3,2 | 0 |  |
| 73251050 | Surface and valve boxes, of non-malleable cast iron | 1,7 | 0 |  |
| 73251092 | Articles of non-malleable cast iron, for sewage, water, etc., systems (excl. surface and valve boxes) | 1,7 | 0 |  |
| 73251099 | Articles of non-malleable cast iron, n.e.s. (excl. surface and valve boxes and articles for sewage, water, etc. systems) | 1,7 | 0 |  |
| 73259100 | Grinding balls and similar articles for mills, cast (excl. such articles of non-malleable cast iron) | 2,7 | 0 |  |
| 73259910 | Articles of malleable cast iron, n.e.s. (excl. grinding balls and similar articles for mills) | 2,7 | 0 |  |
| 73259990 | Articles of iron or steel, cast, n.e.s. (excl. of malleable or non-malleable cast iron, grinding balls and similar articles for mills) | 2,7 | 0 |  |
| 73261100 | Grinding balls and similar articles for mills, of iron or steel, forged or stamped, but not further worked | 2,7 | 0 |  |
| 73261910 | Articles of iron or steel, open-die forged, but not further worked, n.e.s. (excl. grinding balls and similar articles for mills) | 2,7 | 0 |  |
| 73261990 | Articles of iron or steel, closed-die forged or stamped, but not further worked, n.e.s. (excl. grinding balls and similar articles for mills) | 2,7 | 0 |  |
| 73262000 | Articles of iron or steel wire, n.e.s. | 2,7 | 0 |  |
| 73269030 | Ladders and steps, of iron or steel | 2,7 | 0 |  |
| 73269040 | Pallets and similar platforms for handling goods, of iron or steel | 2,7 | 0 |  |
| 73269050 | Reels for cables, piping and the like, of iron or steel | 2,7 | 0 |  |
| 73269060 | Ventilators, non-mechanical, guttering, hooks and like articles used in the building industry, n.e.s., of iron or steel | 2,7 | 0 |  |
| 73269092 | Articles of iron or steel, open-die forged, n.e.s. | 2,7 | 0 |  |
| 73269094 | Articles of iron or steel, closed-die forged, n.e.s. | 2,7 | 0 |  |
| 73269096 | Sintered articles of iron or steel, n.e.s. | 2,7 | 0 |  |
| 73269098 | Articles of iron or steel, n.e.s. | 2,7 | 0 |  |
| 74010000 | Copper mattes; cement copper "precipitated copper" | Free | 0 |  |
| 74020000 | Copper, unrefined; copper anodes for electrolytic refining | Free | 0 |  |
| 74031100 | Copper, refined, in the form of cathodes and sections of cathodes | Free | 0 |  |
| 74031200 | Copper, refined, in the form of wire-bars | Free | 0 |  |
| 74031300 | Copper, refined, in the form of billets | Free | 0 |  |
| 74031900 | Copper, refined, unwrought (excl. copper in the form of billets, wire-bars, cathodes and sections of cathodes) | Free | 0 |  |
| 74032100 | Copper-zinc base alloys "brass" unwrought | Free | 0 |  |
| 74032200 | Copper-tin base alloys "bronze" unwrought | Free | 0 |  |
| 74032900 | Copper alloys unwrought (excl. copper-zinc base alloys "brass", copper-zinc base alloys "bronze", and copper master alloys of heading 7405) | Free | 0 |  |
| 74040010 | Waste and scrap, of refined copper (excl. ingots or other similar unwrought shapes, of remelted refined copper waste and scrap, ashes and residues containing refined copper, and waste and scrap of primary cells, primary batteries and electric accumulators) | Free | 0 |  |
| 74040091 | Waste and scrap, of copper-zinc base alloys "brass" (excl. ingots or other similar unwrought shapes, of remelted waste and scrap of copper-zinc alloys, ashes and residues containing copper-zinc alloys and waste and scrap of primary cells, primary batteries and electric accumulators) | Free | 0 |  |
| 74040099 | Waste and scrap, of copper alloys (excl. of copper-zinc alloys, ingots or other similar unwrought shapes, of remelted waste and scrap of copper alloys, ashes and residues containing copper alloys, and waste and scrap of primary cells, primary batteries and electric accumulators) | Free | 0 |  |
| 74050000 | Master alloys of copper (excl. phosphorus-copper compounds "copper phosphide" containing by weight > 15 % phosphorus) | Free | 0 |  |
| 74061000 | Copper powders, of non-lamellar structure (excl. grains of copper) | Free | 0 |  |
| 74062000 | Copper powders, of lamellar structure, and flakes of copper (excl. grains of copper and spangles of heading 8308) | Free | 0 |  |
| 74071000 | Bars, rods and profiles, of refined copper, n.e.s. | 4,8 | 7 |  |
| 74072110 | Bars and rods, of copper-zinc base alloys "brass", n.e.s. | 4,8 | 7 |  |
| 74072190 | Profiles of copper-zinc base alloys "brass", n.e.s. | 4,8 | 7 |  |
| 74072900 | Bars, rods and profiles of copper alloys, n.e.s. (excl. such articles of copper-zinc base alloys "brass") | 4,8 | 7 |  |
| 74081100 | Wire of refined copper, with a maximum cross-sectional dimension of > 6 mm | 4,8 | 7 |  |
| 74081910 | Wire of refined copper, with a maximum cross-sectional dimension of > 0,5 mm but ≤ 6 mm | 4,8 | 7 |  |
| 74081990 | Wire of refined copper, with a maximum cross-sectional dimension of ≤ 0,5 mm | 4,8 | 7 |  |
| 74082100 | Wire of copper-zinc base alloys "brass" | 4,8 | 7 |  |
| 74082200 | Wire of copper-nickel alloys "cupro-nickel" or copper-nickel-zinc alloys "nickel silver" | 4,8 | 7 |  |
| 74082900 | Wire of copper alloys (other than copper-zinc alloys [brass], copper-nickel alloys [cupro-nickel] or copper-nickel-zinc alloys [nickel silver]) | 4,8 | 7 |  |
| 74091100 | Plates, sheets and strip, of refined copper, in coils, of a thickness of > 0,15 mm (excl. expanded sheet and strip and electrically insulated strip) | 4,8 | 7 |  |
| 74091900 | Plates, sheets and strip, of refined copper, not in coils, of a thickness of > 0,15 mm (excl. expanded sheet and strip and electrically insulated strip) | 4,8 | 7 |  |
| 74092100 | Plates, sheets and strip, of copper-zinc base alloys "brass", of a thickness of > 0,15 mm, in coils (excl. expanded sheet and strip and electrically insulated strip) | 4,8 | 7 |  |
| 74092900 | Plates, sheets and strip, of copper-zinc base alloys "brass", of a thickness of > 0,15 mm, not in coils (excl. expanded sheet and strip and electrically insulated strip) | 4,8 | 7 |  |
| 74093100 | Plates, sheets and strip, of copper-tin base alloys "bronze", of a thickness of > 0,15 mm, in coils (excl. expanded sheet and strip and electrically insulated strip) | 4,8 | 7 |  |
| 74093900 | Plates, sheets and strip, of copper-tin base alloys "bronze", of a thickness of > 0,15 mm, not in coils (excl. expanded sheet and strip and electrically insulated strip) | 4,8 | 7 |  |
| 74094000 | Plates, sheets and strip, of copper-nickel base alloys "cupro-nickel" or copper-nickel-zinc base alloys "nickel silver", of a thickness of > 0,15 mm, not in coils (excl. expanded sheet and strip and electrically insulated strip) | 4,8 | 7 |  |
| 74099000 | Plates, sheets and strip, of copper alloys, of a thickness of > 0,15 mm (excl. copper-zinc base alloys "brass", copper-zinc base alloys "bronze", copper-nickel base alloys "cupro-nickel", copper-nickel-zinc base alloys "nickel silver", and expanded sheet and strip and electrically insulated strip) | 4,8 | 7 |  |
| 74101100 | Refined copper foil, not backed, of a thickness of ≤ 0,15 mm (excl. stamping foils of heading 3212, metal yarns and metallised yarns and foil made up as christmas tree decorating material) | 5,2 | 7 |  |
| 74101200 | Copper alloy foil, not backed, of a thickness of ≤ 0,15 mm (excl. stamping foils of heading 3212, metal yarns and metallised yarns and foil made up as christmas tree decorating material) | 5,2 | 7 |  |
| 74102100 | Refined copper foil, backed, of a thickness "excl. any backing" of ≤ 0,15 mm (excl. stamping foils of heading 3212, metal yarns and metallised yarns and foil made up as christmas tree decorating material) | 5,2 | 7 |  |
| 74102200 | Copper alloy foil, backed, of a thickness "excl. any backing" of ≤ 0,15 mm (excl. stamping foils of heading 3212, metal yarns and metallised yarns and foil made up as christmas tree decorating material) | 5,2 | 7 |  |
| 74111010 | Tubes and pipes of refined copper, straight | 4,8 | 7 |  |
| 74111090 | Tubes and pipes of refined copper, in coils or otherwise bent | 4,8 | 7 |  |
| 74112110 | Tubes and pipes of copper-zinc base alloys "brass", straight | 4,8 | 7 |  |
| 74112190 | Tubes and pipes of copper-zinc base alloys "brass", in coils or otherwise bent | 4,8 | 7 |  |
| 74112200 | Tubes and pipes of copper-nickel base alloys "cupro‑nickel" or copper-nickel-zinc base alloys "nickel silver" | 4,8 | 7 |  |
| 74112900 | Tubes and pipes of copper alloys (excl. copper-zinc base alloys "brass", copper-nickel base alloys "cupro-nickel" and copper-nickel-zinc base alloys "nickel silver") | 4,8 | 7 |  |
| 74121000 | Refined copper tube or pipe fittings "e.g., couplings, elbows, sleeves" | 5,2 | 7 |  |
| 74122000 | Copper alloy tube or pipe fittings "e.g., couplings, elbows, sleeves" | 5,2 | 7 |  |
| 74130000 | Stranded wire, cables, plaited bands and the like, of copper (excl. electrically insulated products) | 5,2 | 7 |  |
| 74151000 | Nails, tacks, drawing pins, staples and similar articles, of copper or with shafts of iron or steel and heads of copper (excl. staples in strips) | 4 | 7 |  |
| 74152100 | Washers, "incl. spring washers and spring lock washers", of copper | 3 | 7 |  |
| 74152900 | Rivets, cotters, cotter pins and the like, not threaded, of copper (excl. spring washers and spring lock washers) | 3 | 7 |  |
| 74153300 | Screws, bolts, nuts and similar articles, threaded, of copper (other than screw hooks, ring- and eyebolts, lag screws, plugs, bungs and the like, with screw thread) | 3 | 7 |  |
| 74153900 | Screw hooks, screw rings and the like, threaded, of copper (excl. standard screws and bolts and nuts) | 3 | 7 |  |
| 74181010 | Cooking or heating apparatus of a kind used for domestic purposes, non-electric, and parts thereof, of copper (excl. hot water heaters and geysers) | 4 | 7 |  |
| 74181090 | Table, kitchen or other household articles and parts thereof, of copper; pot scourers and scouring or polishing pads, gloves and the like, of copper (excl. non-electric cooking and heating appliances, cans, boxes and similar containers of heading 7419, articles of the nature of a work implement, articles of cutlery, spoons, ladles, etc., ornamental articles and sanitary ware) | 3 | 7 |  |
| 74182000 | Sanitary ware and parts thereof, of copper (excl. cooking and heating appliances of heading 7417, and fittings) | 3 | 7 |  |
| 74191000 | Chain and parts thereof, of copper (excl. watch chains, necklace chains and the like) | 3 | 7 |  |
| 74199100 | Articles of copper, cast, moulded, stamped or forged, but not further worked, n.e.s. | 3 | 7 |  |
| 74199910 | Cloth "incl. endless bands", grill and netting, of copper wire of which the largest cross-sectional dimension ≤ 6 mm, and expanded metal, of copper (excl. cloth of metal fibres for clothing, lining and similar uses, flux-coated copper fabric for brazing, cloth, grill and netting made into hand sieves or machine parts) | 4,3 | 7 |  |
| 74199930 | Copper springs (excl. clock and watch springs, spring washers and other lock washers) | 4 | 7 |  |
| 74199990 | Articles of copper, n.e.s. | 3 | 7 |  |
| 75011000 | Nickel mattes | Free | 0 |  |
| 75012000 | Nickel oxide sinters and other intermediate products of nickel metallurgy (excl. nickel mattes) | Free | 0 |  |
| 75021000 | Nickel, not alloyed, unwrought | Free | 0 |  |
| 75022000 | Unwrought nickel alloys | Free | 0 |  |
| 75030010 | Waste and scrap, of non-alloy nickel (excl. ingots or other similar unwrought shapes, of remelted non-alloy nickel waste and scrap, ashes and residues containing non-alloy nickel, waste and scrap of primary cells, primary batteries and electric accumulators) | Free | 0 |  |
| 75030090 | Waste and scrap, of nickel alloys (excl. ingots or other similar unwrought shapes, of remelted nickel alloys waste and scrap, ashes and residues containing nickel alloys) | Free | 0 |  |
| 75040000 | Powders and flakes, of nickel (excl. nickel oxide sinters) | Free | 0 |  |
| 75051100 | Bars, rods, profiles and wire, of non-alloy nickel, n.e.s. (excl. electrically insulated products) | Free | 0 |  |
| 75051200 | Bars, rods, profiles and wire, of nickel alloys, n.e.s. (excl. electrically insulated products) | 2,9 | 0 |  |
| 75052100 | Wire of non-alloy nickel (excl. electrically insulated products) | Free | 0 |  |
| 75052200 | Wire of nickel alloys (excl. electrically insulated products) | 2,9 | 0 |  |
| 75061000 | Plates, sheets, strip and foil, of non-alloy nickel (excl. expanded plates, sheets or strip) | Free | 0 |  |
| 75062000 | Plates, sheets, strip and foil, of nickel alloys (excl. expanded plates, sheets or strip) | 3,3 | 0 |  |
| 75071100 | Tubes and pipes of non-alloy nickel | Free | 0 |  |
| 75071200 | Tubes and pipes of nickel alloys | Free | 0 |  |
| 75072000 | Tube or pipe fittings, of nickel | 2,5 | 0 |  |
| 75081000 | Cloth, grill, netting and fencing, of nickel wire | Free | 0 |  |
| 75089000 | Articles of nickel, n.e.s. | Free | 0 |  |
| 76011000 | Aluminium, not alloyed, unwrought | 6 | 10 |  |
| 76012020 | Unwrought aluminium alloys in the form of slabs or billets | 6 | 10 |  |
| 76012080 | Unwrought aluminium alloys (excl. slabs and billets) | 6 | 10 |  |
| 76020011 | Turnings, shavings, chips, milling waste, sawdust and filings, of aluminium; waste of coloured, coated or bonded sheets and foil, of a thickness "excl. any backing" of ≤ 0,2 mm, of aluminium | Free | 0 |  |
| 76020019 | Waste of aluminium, incl. faulty workpieces and workpieces which have become unusable in the course of production or processing (excl. slag, scale and other waste from the production of iron or steel, containing recyclable aluminium in the form of silicates, ingots and other primary forms, of smelted waste or scrap, of aluminium, ash or the residues of the production of aluminium, and waste in heading 7602.00.11) | Free | 0 |  |
| 76020090 | Scrap of aluminium (excl. slags, scale and the like from iron and steel production, containing recoverable aluminium in the form of silicates, ingots or other similar unwrought shapes, of remelted waste and scrap, of aluminium, and ashes and residues from aluminium production) | Free | 0 |  |
| 76031000 | Powders of aluminium, of non-lamellar structure (excl. pellets of aluminium) | 5 | 7 |  |
| 76032000 | Powders of aluminium, of lamellar structure, and flakes of aluminium (excl. pellets of aluminium, and spangles) | 5 | 7 |  |
| 76041010 | Bars, rods and profiles, of non-alloy aluminium | 7,5 | 7 |  |
| 76041090 | Profiles of non-alloy aluminium, n.e.s. | 7,5 | 7 |  |
| 76042100 | Hollow profiles of aluminium alloys, n.e.s. | 7,5 | 7 |  |
| 76042910 | Bars and rods of aluminium alloys | 7,5 | 7 |  |
| 76042990 | Solid profiles, of aluminium alloys, n.e.s. | 7,5 | 7 |  |
| 76051100 | Wire of non-alloy aluminium, with a maximum cross‑sectional dimension of > 7mm (excl. stranded wire, cables, plaited bands and the like and other articles of heading 7614, and electrically insulated wires) | 7,5 | 10 |  |
| 76051900 | Wire of non-alloy aluminium, with a maximum cross‑sectional dimension of ≤ 7mm (other than stranded wires, cables, ropes and other articles of heading 7614, electrically insulated wires, strings for musical instruments) | 7,5 | 10 |  |
| 76052100 | Wire of aluminium alloys, with a maximum cross-sectional dimension of > 7mm (excl. stranded wire, cables, plaited bands and the like and other articles of heading 7614, and electrically insulated wires) | 7,5 | 10 |  |

[Top](#document6)

![european flag](./../../../images/eclogo.jpg)EUROPEAN COMMISSION

Brussels, 3.9.2025

COM(2025) 338 final

ANNEX

to the

Proposal for a Council Decision

on the signing, on behalf of the European Union, of the Interim Agreement on Trade between the European Union, of the one part, and the Common Market of the South, the Argentine Republic, the Federative Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay, of the other part

Appendix 02-A-1

|  |  |  |  |  |
| --- | --- | --- | --- | --- |
| CN 2013 | Description | Base rate | Staging category | Notes |
| 76052900 | Wire, of aluminium alloys, having a maximum cross-sectional dimension of ≤ 7mm (other than stranded wires, cables, ropes and other articles of heading 7614, electrically insulated wires, strings for musical instruments) | 7,5 | 10 |  |
| 76061110 | Plates, sheets and strip, of non-alloy aluminium, of a thickness of > 0,2 mm, square or rectangular, painted, varnished or coated with plastics | 7,5 | 7 |  |
| 76061191 | Plates, sheets and strip, of non-alloy aluminium, of a thickness of > 0,2 mm but < 3 mm, square or rectangular (excl. such products painted, varnished or coated with plastics, and expanded plates, sheets and strip) | 7,5 | 7 |  |
| 76061193 | Plates, sheets and strip, of non-alloy aluminium, of a thickness of ≥ 3 mm but < 6 mm, square or rectangular (excl. such products painted, varnished or coated with plastics) | 7,5 | 7 |  |
| 76061199 | Plates, sheets and strip, of non-alloy aluminium, of a thickness of ≥ 6 mm, square or rectangular (excl. such products painted, varnished or coated with plastics) | 7,5 | 7 |  |
| 76061220 | Plates, sheets and strip, of aluminium alloys, of a thickness of > 0,2 mm, square or rectangular, painted, varnished or coated with plastics | 7,5 | 7 |  |
| 76061292 | Plates, sheets and strip, of aluminium alloys, of a thickness of > 0,2 mm but < 3 mm, square or rectangular (excl. painted, varnished or coated with plastics, expanded plates, sheets and strip) | 7,5 | 7 |  |
| 76061293 | Plates, sheets and strip, of aluminium alloys, of a thickness of ≥ 3 mm but < 6 mm, square or rectangular (excl. such products painted, varnished or coated with plastics) | 7,5 | 7 |  |
| 76061299 | Plates, sheets and strip, of aluminium alloys, of a thickness of ≥ 6 mm, square or rectangular (excl. such products painted, varnished or coated with plastics) | 7,5 | 7 |  |
| 76069100 | Plates, sheets and strip, of non-alloy aluminium, of a thickness of > 0,2 mm (other than square or rectangular) | 7,5 | 7 |  |
| 76069200 | Plates, sheets and strip, of aluminium alloys, of a thickness of > 0,2 mm (other than square or rectangular) | 7,5 | 7 |  |
| 76071111 | Aluminium foil, not backed, rolled but not further worked, of a thickness of < 0,021 mm, in rolls of a weight of ≤ 10kg (excl. stamping foils of heading 3212, and foil made up as christmas tree decorating material) | 7,5 | 10 |  |
| 76071119 | Aluminium foil, not backed, rolled but not further worked, of a thickness of < 0,021 mm (excl. stamping foils of heading 3212, and foil made up as christmas tree decorating material and in rolls of a weight ≤ 10kg) | 7,5 | 10 |  |
| 76071190 | Aluminium foil, not backed, rolled but not further worked, of a thickness of ≥ 0,021 mm but ≤ 2 mm (excl. stamping foils of heading 3212, and foil made up as christmas tree decorating material) | 7,5 | 10 |  |
| 76071910 | Aluminium foil, not backed, rolled and further worked, of a thickness of < 0,021 mm (excl. stamping foils of heading 3212, and foil made up as christmas tree decorating material) | 7,5 | 10 |  |
| 76071990 | Aluminium foil, not backed, rolled and further worked, of a thickness (excl. any backing) from 0,021 mm to 0,2 mm (excl. stamping foils of heading 3212, and foil made up as christmas tree decorating material) | 7,5 | 10 |  |
| 76072010 | Aluminium foil, backed, of a thickness (excl. any backing) of < 0,021 mm (excl. stamping foils of heading 3212, and foil made up as christmas tree decorating material) | 10 | 10 |  |
| 76072090 | Aluminium foil, backed, of a thickness (excl. any backing) of ≥ 0,021 mm but ≤ 0,2 mm (excl. stamping foils of heading 3212, and foil made up as christmas tree decorating material) | 7,5 | 10 |  |
| 76081000 | Tubes and pipes of non-alloy aluminium (excl. hollow profiles) | 7,5 | 7 |  |
| 76082020 | Tubes and pipes of aluminium alloys, welded (excl. hollow profiles) | 7,5 | 7 |  |
| 76082081 | Tubes and pipes of aluminium alloys, not further worked than extruded (excl. hollow profiles) | 7,5 | 7 |  |
| 76082089 | Tubes and pipes of aluminium alloys (excl. such products welded or not further worked than extruded, and hollow profiles) | 7,5 | 7 |  |
| 76090000 | Aluminium tube or pipe fittings "e.g., couplings, elbows, sleeves" | 5,9 | 4 |  |
| 76101000 | Doors, windows and their frames and thresholds for door, of aluminium (excl. door furniture) | 6 | 4 |  |
| 76109010 | Bridges and bridge-sections, towers and lattice masts, of aluminium | 7 | 4 |  |
| 76109090 | Structures and parts of structures, of aluminium, n.e.s., and plates, rods, profiles, tubes and the like, prepared for use in structures, of aluminium, n.e.s. (excl. prefabricated buildings of heading 9406, doors and windows and their frames and thresholds for doors, bridges and bridge-sections, towers and lattice masts) | 6 | 4 |  |
| 76110000 | Reservoirs, tanks, vats and similar containers, of aluminium, for any material (other than compressed or liquefied gas), of a capacity of > 300 l, not fitted with mechanical or thermal equipment, whether or not lined or heat-insulated (excl. containers specifically constructed or equipped for one or more types of transport) | 6 | 4 |  |
| 76121000 | Collapsible tubular containers, of aluminium | 6 | 4 |  |
| 76129020 | Containers of a kind used for aerosols, of aluminium | 6 | 4 |  |
| 76129090 | Casks, drums, cans, boxes and similar containers, of aluminium, for any material (other than compressed or liquefied gas), n.e.s. (other than collapsible tubular containers and containers for aerosols) | 6 | 4 |  |
| 76130000 | Aluminium containers for compressed or liquefied gas | 6 | 4 |  |
| 76141000 | Stranded wire, cables, plaited bands and the like, of aluminium, with steel core (excl. such products electrically insulated) | 6 | 4 |  |
| 76149000 | Stranded wires, cables, ropes and similar articles, of aluminium (other than with steel core and electrically insulated products) | 6 | 4 |  |
| 76151010 | Table, kitchen or other household articles and parts thereof, and pot scourers and scouring or polishing pads, gloves and the like, of cast aluminium (excl. cans, boxes and similar containers of heading 7612, articles of the nature of a work implement, spoons, ladles, forks and other articles of heading 8211 to 8215, ornamental articles, fittings and sanitary ware) | 6 | 4 |  |
| 76151090 | Table, kitchen or other household articles and parts thereof, and pot scourers and scouring or polishing pads, gloves and the like, of aluminium (excl. cans, boxes and similar containers of heading 7612, articles of the nature of a work implement, spoons, ladles, forks and other articles of heading 8211 to 8215, ornamental articles, fittings and sanitary ware) | 6 | 4 |  |
| 76152000 | Sanitary ware and parts thereof, of aluminium (excl. cans, boxes and similar containers of heading 7612, and fittings) | 6 | 4 |  |
| 76161000 | Nails, tacks, staples, screws, bolts, nuts, screw hooks, rivets, cotters, cotter pins, washers and similar articles, of aluminium (excl. staples in strips, plugs, bungs and the like, threaded) | 6 | 4 |  |
| 76169100 | Cloth, grill, netting and fencing, of aluminium wire (excl. cloth of metal fibres for clothing, lining and similar uses, and cloth, grill and netting made into hand sieves or machine parts) | 6 | 4 |  |
| 76169910 | Articles of aluminium, cast, n.e.s. | 6 | 4 |  |
| 76169990 | Articles of aluminium, uncast, n.e.s. | 6 | 4 |  |
| 78011000 | Unwrought lead, refined | 2,5 | 0 |  |
| 78019100 | Unwrought lead, containing by weight antimony as the principal other element | 2,5 | 0 |  |
| 78019910 | Unwrought lead, containing by weight ≥ 0,02 % of silver, for refining (bullion lead) | Free | 0 |  |
| 78019990 | Unwrought lead (excl. lead containing by weight antimony as the principal other element, lead for refining containing by weight ≥ 0,02 % of silver (bullion lead) and refined lead) | 2,5 | 0 |  |
| 78020000 | Lead waste and scrap (excl. ashes and residues from lead production (heading No 2620), and ingots or other similar unwrought shapes, of remelted waste and scrap, of lead (heading No 7801) and waste and scrap of primary cells, primary batteries et electric accumulators) | Free | 0 |  |
| 78041100 | Lead sheets, strip and foil, of a thickness (excl. any backing) of ≤ 0,2 mm | 5 | 4 |  |
| 78041900 | Lead plates; lead sheets, strip and foil, of a thickness (excl. any backing) of > 0,2 mm | 5 | 4 |  |
| 78042000 | Lead powders and flakes (excl. grains of lead, and spangles of heading 8308) | Free | 0 |  |
| 78060010 | Containers with an anti-radiation lead covering, for the transport or storage of radioactive materials [Euratom] (excl. containers specifically constructed or equipped for one or more types of transport) | Free | 0 |  |
| 78060080 | Articles of lead, n.e.s. | 5 | 4 |  |
| 79011100 | Unwrought zinc, not alloyed, containing by weight ≥ 99,99 % of zinc | 2,5 | 0 |  |
| 79011210 | Unwrought zinc, not alloyed, containing by weight ≥ 99,95 % but < 99,99 % of zinc | 2,5 | 0 |  |
| 79011230 | Unwrought zinc, not alloyed, containing by weight ≥ 98,5 % but < 99,95 % of zinc | 2,5 | 0 |  |
| 79011290 | Unwrought zinc, not alloyed, containing by weight ≥ 97,5 % but < 98,95 % of zinc | 2,5 | 0 |  |
| 79012000 | Unwrought zinc alloys | 2,5 | 0 |  |
| 79020000 | Zinc waste and scrap (excl. ash and residues from zinc production (heading 2620), ingots and other similar unwrought shapes, of remelted waste and scrap, of zinc (heading 7901) and waste and scrap of primary cells, primary batteries and electric accumulators) | Free | 0 |  |
| 79031000 | Zinc dust | 2,5 | 7 |  |
| 79039000 | Zinc powders and flakes (excl. grains of zinc, and spangles of heading 8308, and zinc dust) | 2,5 | 7 |  |
| 79040000 | Zinc bars, rods, profiles and wire, n.e.s. | 5 | 4 |  |
| 79050000 | Zinc plates, sheets, strip and foil | 5 | 4 |  |
| 79070000 | Articles of zinc, n.e.s. | 5 | 4 |  |
| 80011000 | Unwrought tin, not alloyed | Free | 0 |  |
| 80012000 | Unwrought tin alloys | Free | 0 |  |
| 80020000 | Tin waste and scrap (excl. ash and residues from the manufacture of tin of heading 2620, and ingots and similar unwrought tin produced from melted tin waste and scrap of heading 8001) | Free | 0 |  |
| 80030000 | Tin bars, rods, profiles and wire, n.e.s. | Free | 0 |  |
| 80070010 | Tin plates, sheets and strip, of a thickness of > 0,2 mm | Free | 0 |  |
| 80070080 | Articles of tin, n.e.s. | Free | 0 |  |
| 81011000 | Tungsten powders | 5 | 4 |  |
| 81019400 | Unwrought tungsten, incl. bars and rods of tungsten obtained simply by sintering | 5 | 4 |  |
| 81019600 | Tungsten wire | 6 | 7 |  |
| 81019700 | Tungsten waste and scrap (excl. ash and residues containing tungsten) | Free | 0 |  |
| 81019910 | Tungsten bars and rods (other than those obtained simply by sintering), profiles, plates, sheets, strip and foil, n.e.s. | 6 | 7 |  |
| 81019990 | Articles of tungsten, n.e.s. | 7 | 7 |  |
| 81021000 | Molybdenum powders | 4 | 0 |  |
| 81029400 | Unwrought molybdenum, incl. bars and rods obtained simply by sintering | 3 | 0 |  |
| 81029500 | Molybdenum bars and rods (other than those obtained simply by sintering), profiles, plates, sheets, strip and foil, n.e.s. | 5 | 4 |  |
| 81029600 | Molybdenum wire | 6,1 | 4 |  |
| 81029700 | Molybdenum waste and scrap (excl. ash and residues containing molybdenum) | Free | 0 |  |
| 81029900 | Articles of molybdenum, n.e.s. | 7 | 4 |  |
| 81032000 | Unwrought tantalum, incl. bars and rods of tantalum obtained simply by sintering; tantalum powders | Free | 0 |  |
| 81033000 | Tantalum waste and scrap (excl. ash and residues containing tantalum) | Free | 0 |  |
| 81039010 | Tantalum bars and rods (other than those obtained simply by sintering), profiles, wire, plates, sheets, strip and foil, n.e.s. | 3 | 0 |  |
| 81039090 | Articles of tantalum, n.e.s. | 4 | 0 |  |
| 81041100 | Unwrought magnesium, containing ≥ 99,8 % by weight of magnesium | 5,3 | 4 |  |
| 81041900 | Unwrought magnesium, containing < 99,8 % by weight of magnesium | 4 | 0 |  |
| 81042000 | Magnesium waste and scrap (excl. ash and residues containing magnesium, and raspings, turnings and granules graded according to size) | Free | 0 |  |
| 81043000 | Magnesium raspings, turnings and granules, graded according to size; magnesium powders | 4 | 0 |  |
| 81049000 | Articles of magnesium, n.e.s. | 4 | 0 |  |
| 81052000 | Cobalt mattes and other intermediate products of cobalt metallurgy; unwrought cobalt; cobalt powders | Free | 0 |  |
| 81053000 | Cobalt waste and scrap (excl. ash and residues containing cobalt) | Free | 0 |  |
| 81059000 | Articles of cobalt, n.e.s. | 3 | 0 |  |
| 81060010 | Unwrought bismuth; bismuth powders; bismuth waste and scrap (excl. ash and residues containing bismuth) | Free | 0 |  |
| 81060090 | Articles of bismuth, n.e.s. | 2 | 0 |  |
| 81072000 | Unwrought cadmium; cadmium powders | 3 | 0 |  |
| 81073000 | Cadmium waste and scrap (excl. ashes and residues containing cadmium) | Free | 0 |  |
| 81079000 | Articles of cadmium, n.e.s. | 4 | 0 |  |
| 81082000 | Unwrought titanium; titanium powders | 5 | 7 |  |
| 81083000 | Titanium waste and scrap (excl. ash and residues containing titanium) | 5 | 7 |  |
| 81089030 | Titanium bars, rods, profiles and wire, n.e.s. | 7 | 7 |  |
| 81089050 | Titanium plates, sheets, strip and foil | 7 | 7 |  |
| 81089060 | Tubes and pipes, of titanium | 7 | 7 |  |
| 81089090 | Articles of titanium, n.e.s. | 7 | 7 |  |
| 81092000 | Unwrought zirconium; zirconium powders | 5 | 4 |  |
| 81093000 | Zirconium waste and scrap (excl. ash and residues containing zirconium) | Free | 0 |  |
| 81099000 | Articles of zirconium, n.e.s. | 9 | 7 |  |
| 81101000 | Unwrought antimony; antimony powders | 7 | 4 |  |
| 81102000 | Antimony waste and scrap (excl. ash and residues containing antimony) | Free | 0 |  |
| 81109000 | Articles of antimony, n.e.s. | 7 | 4 |  |
| 81110011 | Unwrought manganese; manganese powders | Free | 0 |  |
| 81110019 | Manganese waste and scrap (excl. ash and residues containing manganese) | Free | 0 |  |
| 81110090 | Articles of manganese, n.e.s. | 5 | 4 |  |
| 81121200 | Unwrought beryllium; beryllium powders | Free | 0 |  |
| 81121300 | Beryllium waste and scrap (excl. ashes and residues containing beryllium) | Free | 0 |  |
| 81121900 | Articles of beryllium, n.e.s. | 3 | 0 |  |
| 81122110 | Chromium alloys containing > 10 % by weight of nickel, unwrought; powders of these alloys (excl. ash and residues containing chromium or chromium alloys of this kind) | Free | 0 |  |
| 81122190 | Unwrought chromium; chromium powders (excl. chromium alloys containing > 10 % by weight of nickel) | 3 | 0 |  |
| 81122200 | Chromium waste and scrap (excl. ash and residues containing chromium and chromium alloys containing > 10 % by weight of nickel) | Free | 0 |  |
| 81122900 | Articles of chromium, n.e.s. | 5 | 4 |  |
| 81125100 | Unwrought thallium; thallium powders | 1,5 | 0 |  |
| 81125200 | Thallium waste and scrap (excl. ashes and residues containing thallium) | Free | 0 |  |
| 81125900 | Articles of thallium, n.e.s. | 3 | 0 |  |
| 81129210 | Unwrought hafnium "celtium"; hafnium powders; hafnium waste and scrap (excl. ash and residues containing hafnium) | 3 | 0 |  |
| 81129221 | Niobium "columbium", rhenium, gallium, indium, vanadium and germanium waste and scrap (excl. ashes and residues containing these metals) | Free | 0 |  |
| 81129231 | Unwrought niobium "columbium" and rhenium; niobium "columbium" or rhenium powders | 3 | 0 |  |
| 81129281 | Unwrought indium; indium powders | 2 | 0 |  |
| 81129289 | Unwrought gallium; gallium powders | 1,5 | 0 |  |
| 81129291 | Unwrought vanadium; vanadium powders (excl. ash and residues containing vanadium) | Free | 0 |  |
| 81129295 | Unwrought germanium; germanium powders | 4,5 | 0 |  |
| 81129920 | Articles of hafnium "celtium" and germanium, n.e.s. | 7 | 7 |  |
| 81129930 | Articles of niobium "columbium" or rhenium, n.e.s. | 9 | 7 |  |
| 81129970 | Articles of gallium, indium and vanadium, n.e.s. | 3 | 4 |  |
| 81130020 | Unwrought cermets | 4 | 0 |  |
| 81130040 | Waste and scrap of cermets (excl. ashes and residues containing cermets) | Free | 0 |  |
| 81130090 | Articles of cermets, n.e.s. | 5 | 4 |  |
| 82011000 | Spades and shovels, with working parts of base metal | 1,7 | 0 |  |
| 82013000 | Mattocks, picks, hoes and rakes, with working parts of base metal (excl. ice axes) | 1,7 | 0 |  |
| 82014000 | Axes, billhooks and similar hewing tools, with working parts of base metal (excl. ice axes) | 1,7 | 0 |  |
| 82015000 | Secateurs and similar one-handed pruners and shears, incl. poultry shears, with working parts of base metal | 1,7 | 0 |  |
| 82016000 | Hedge shears, two-handed pruning shears and similar two-handed shears, with working parts of base metal | 1,7 | 0 |  |
| 82019000 | Scythes, sickles, hay knives, timber wedges and other hand tools of a kind used in agriculture, horticulture or forestry, with working parts of base metal (excl. spades, shovels, mattocks, picks, hoes, rakes, axes, billhooks and similar hewing tools, poultry shears, secateurs and similar one-handed pruners and shears, hedge shears, two-handed pruning shears and similar two-handed shears) | 1,7 | 0 |  |
| 82021000 | Handsaws, with working parts of base metal (excl. power-operated saws) | 1,7 | 0 |  |
| 82022000 | Bandsaw blades of base metal | 1,7 | 0 |  |
| 82023100 | Circular saw blades, incl. slitting or slotting saw blades, of base metal, with working parts of steel | 2,7 | 0 |  |
| 82023900 | Circular saw blades, incl. slitting or slotting saw blades, and parts thereof, of base metal, with working parts of materials other than steel | 2,7 | 0 |  |
| 82024000 | Chainsaw blades of base metal | 1,7 | 0 |  |
| 82029100 | Straight saw blades, of base metal, for working metal | 2,7 | 0 |  |
| 82029920 | Saw blades, incl. toothless saw blades, of base metal, for working metal (excl. bandsaw and chainsaw blades, and circular or straight saw blades) | 2,7 | 0 |  |
| 82029980 | Saw blades, incl. toothless saw blades, of base metal, for working materials other than metal (excl. bandsaw and chainsaw blades, circular saw blades) | 2,7 | 0 |  |
| 82031000 | Files, rasps and similar hand tools of base metal | 1,7 | 0 |  |
| 82032000 | Pliers, incl. cutting pliers, pincers and tweezers for non-medical use and similar hand tools, of base metal | 1,7 | 0 |  |
| 82033000 | Metal-cutting shears and similar hand tools, of base metal | 1,7 | 0 |  |
| 82034000 | Pipe-cutters, bolt croppers, perforating punches and similar hand tools, of base metal | 1,7 | 0 |  |
| 82041100 | Hand-operated spanners and wrenches, incl. torque meter wrenches, of base metal, non-adjustable | 1,7 | 0 |  |
| 82041200 | Hand-operated spanners and wrenches, incl. torque meter wrenches, of base metal, adjustable (excl. tap wrenches) | 1,7 | 0 |  |
| 82042000 | Interchangeable spanner sockets, with or without handles, of base metal | 1,7 | 0 |  |
| 82051000 | Hand-operated drilling, threading or tapping hand tools | 1,7 | 0 |  |
| 82052000 | Hammers and sledge hammers with working parts of base metal | 3,7 | 0 |  |
| 82053000 | Planes, chisels, gouges and similar cutting tools for working wood | 3,7 | 0 |  |
| 82054000 | Hand-operated screwdrivers | 3,7 | 0 |  |
| 82055100 | Household hand tools, non-mechanical, with working parts of base metal, n.e.s. | 3,7 | 0 |  |
| 82055910 | Hand tools for masons, moulders, cement workers, plasterers and painters, of base metal, n.e.s. | 3,7 | 0 |  |
| 82055980 | Hand tools, incl. glaziers' diamonds, of base metal, n.e.s. | 2,7 | 0 |  |
| 82056000 | Blowlamps and the like (excl. gas-powered blowlamps) | 2,7 | 0 |  |
| 82057000 | Vices, clamps and the like (excl. accessories for and parts of machine tools) | 3,7 | 0 |  |
| 82059010 | Anvils; portable forges; hand- or pedal-operated grinding wheels with frameworks | 2,7 | 0 |  |
| 82059090 | Sets of articles of two or more subheadings of heading 8205 | 3,7 | 0 |  |
| 82060000 | Sets of two or more tools of heading 8202 to 8205, put up in sets for retail sale | 3,7 | 0 |  |
| 82071300 | Rock-drilling or earth-boring tools, interchangeable, with working parts of sintered metal carbides or cermets | 2,7 | 0 |  |
| 82071910 | Rock-drilling or earth-boring tools, interchangeable, with working parts of diamond or agglomerated diamond | 2,7 | 0 |  |
| 82071990 | Rock-drilling or earth-boring tools, interchangeable, with working parts of materials other than sintered metal carbide, cermets, diamond or agglomerated diamond | 2,7 | 0 |  |
| 82072010 | Interchangeable dies for drawing or extruding metal, with working parts of diamond or agglomerated diamond | 2,7 | 0 |  |
| 82072090 | Interchangeable dies for drawing or extruding metal, with working parts of materials other than diamond or agglomerated diamond | 2,7 | 0 |  |
| 82073010 | Interchangeable tools for pressing, stamping or punching, for working metal | 2,7 | 0 |  |
| 82073090 | Interchangeable tools for pressing, stamping or punching, for working materials other than metal | 2,7 | 0 |  |
| 82074010 | Tools for tapping metal, interchangeable | 2,7 | 0 |  |
| 82074030 | Tools for threading metal, interchangeable | 2,7 | 0 |  |
| 82074090 | Tools for tapping or threading materials other than metal, interchangeable | 2,7 | 0 |  |
| 82075010 | Tools for drilling, interchangeable, with working parts of diamond or agglomerated diamond (excl. tools for rock-drilling or earth-boring and tools for tapping) | 2,7 | 0 |  |
| 82075030 | Interchangeable masonry drills, with working parts of materials other than diamond or agglomerated diamond | 2,7 | 0 |  |
| 82075050 | Tools for drilling metal, interchangeable, with working parts of sintered metal carbide or cermets (excl. tools for tapping) | 2,7 | 0 |  |
| 82075060 | Tools for drilling, interchangeable, for working metal, with working parts of high speed steel (excl. tools for tapping) | 2,7 | 0 |  |
| 82075070 | Tools for drilling metal, interchangeable, with working parts of materials other than diamond, agglomerated diamond, sintered metal carbide, cermets or high speed steel (excl. tools for tapping) | 2,7 | 0 |  |
| 82075090 | Tools for drilling, interchangeable, for working materials other than metal, with working parts of materials other than diamond or agglomerated diamond (excl. tools for rock-drilling or earth-boring, wall boring and tools for tapping) | 2,7 | 0 |  |
| 82076010 | Interchangeable tools for boring or broaching, with working parts of diamond or agglomerated diamond | 2,7 | 0 |  |
| 82076030 | Interchangeable tools for boring or drilling metal | 2,7 | 0 |  |
| 82076050 | Interchangeable tools for boring materials other than metal, with working parts of materials other than diamond or agglomerated diamond | 2,7 | 0 |  |
| 82076070 | Interchangeable tools for broaching metal | 2,7 | 0 |  |
| 82076090 | Interchangeable tools for broaching materials other than metal, with working parts of materials other than diamond or agglomerated diamond | 2,7 | 0 |  |
| 82077010 | Interchangeable tools for milling metal, with working parts of sintered metal carbide or of cermets | 2,7 | 0 |  |
| 82077031 | Interchangeable shank type tools for milling metal, with working parts of materials other than sintered metal carbide or cermets | 2,7 | 0 |  |
| 82077037 | Tools for milling, interchangeable, for working metal, with working part of materials other than sintered metal carbide or cermets (excl. shank-type) | 2,7 | 0 |  |
| 82077090 | Interchangeable tools for milling materials other than metal | 2,7 | 0 |  |
| 82078011 | Tools, interchangeable, for turning metal, with working parts of sintered metal carbide or of cermets | 2,7 | 0 |  |
| 82078019 | Tools for turning, interchangeable, for working metal, with working part of materials other than sintered metal carbide or cermets | 2,7 | 0 |  |
| 82078090 | Interchangeable tools for turning materials other than metal | 2,7 | 0 |  |
| 82079010 | Interchangeable tools for hand tools, whether or not power-operated, or for machine tools, with working parts of diamond or agglomerated diamond, n.e.s. | 2,7 | 0 |  |
| 82079030 | Screwdriver bits of base metal | 2,7 | 0 |  |
| 82079050 | Interchangeable gear-cutting tools (excl. milling tools for gear-cutting) | 2,7 | 0 |  |
| 82079071 | Interchangeable tools for hand tools, whether or not power-operated, or for machine tools, for working metal, with working parts of sintered metal carbide or cermets, n.e.s. | 2,7 | 0 |  |
| 82079078 | Tools, interchangeable, for use in mechanical or non-mechanical hand-held appliances or in machine tools, for working materials other than metal, with working part of sintered metal carbides or cermets, n.e.s. | 2,7 | 0 |  |
| 82079091 | Tools, interchangeable, for use in mechanical or non-mechanical hand-held appliances, or for machine tools, for working metal, with working parts of materials other than diamond, agglomerated diamond, sintered metal carbide or cermets, n.e.s. | 2,7 | 0 |  |
| 82079099 | Tools, interchangeable, for use in mechanical or non-mechanical hand-held appliances, or for machine tools, for working materials other than metal, with working parts of materials other than diamond, agglomerated diamond, sintered metal carbide or cermets, n.e.s. | 2,7 | 0 |  |
| 82081000 | Knives and cutting blades, of base metal, for machines or for mechanical appliances, for metalworking | 1,7 | 0 |  |
| 82082000 | Knives and cutting blades, of base metal, for machines or for mechanical appliances, for wood-working | 1,7 | 0 |  |
| 82083000 | Knives and cutting blades, of base metal, for kitchen appliances or for machines used by the food industry | 1,7 | 0 |  |
| 82084000 | Knives and cutting blades, of base metal, for agricultural, horticultural or forestry machines (excl. those for wood-working) | 1,7 | 0 |  |
| 82089000 | Knives and cutting blades, of base metal, for machines or for mechanical appliances (excl. those for metal or wood-working, kitchen appliances or machines used by the food industry and those for agricultural, horticultural or forestry machines) | 1,7 | 0 |  |
| 82090020 | Inserts, indexable, for tools, unmounted, of sintered metal carbide or cermets | 2,7 | 0 |  |
| 82090080 | Plates, sticks, tips and the like for tools, unmounted, of sintered metal carbides or cermets (excl. indexable inserts) | 2,7 | 0 |  |
| 82100000 | Hand-operated mechanical devices, of base metal, weighing ≤ 10kg, used in the preparation, conditioning or serving of food or drink | 2,7 | 0 |  |
| 82111000 | Sets of assorted articles of knives of heading 8211; sets in which there is a higher number of knives of heading 8211 than of any other article | 8,5 | 7 |  |
| 82119100 | Table knives having fixed blades of base metal, incl. handles (excl. butter knives and fish knives) | 8,5 | 7 |  |
| 82119200 | Knives with fixed blades of base metal (excl. straw knives, machetes, knives and cutting blades for machines or mechanical appliances, table knives, fish knives, butter knives, razors and razor blades and knives of heading 8214) | 8,5 | 7 |  |
| 82119300 | Knives having other than fixed blades, incl. pruning knives, of base metal (excl. razors) | 8,5 | 7 |  |
| 82119400 | Blades of base metal for table knives, pocket knives and other knives of heading 8211 | 6,7 | 4 |  |
| 82119500 | Handles of base metal for table knives, pocket knives and other knives of heading 8211 | 2,7 | 0 |  |
| 82121010 | Safety razors with non-replaceable blades of base metal | 2,7 | 0 |  |
| 82121090 | Non-electric razors of base metal (excl. safety razors with non-replaceable blades) | 2,7 | 0 |  |
| 82122000 | Safety razor blades of base metal, incl. razor blade blanks in strips | 2,7 | 0 |  |
| 82129000 | Parts of non-electric razors of base metal (excl. safety razor blades and razor blade blanks in strips) | 2,7 | 0 |  |
| 82130000 | Scissors, tailors' shears and similar shears, and blades therefor, of base metal (excl. hedge shears, two-handed pruning shears and similar two-handed shears, secateurs and similar one-handed pruners and shears and hoof nippers for farriers) | 4,2 | 0 |  |
| 82141000 | Paperknives, letter openers, erasing knives, pencil sharpeners and blades therefor, of base metal (excl. machinery and mechanical appliances of Chapter 84) | 2,7 | 0 |  |
| 82142000 | Manicure or pedicure sets and instruments, incl. nail files, of base metal (excl. ordinary scissors) | 2,7 | 0 |  |
| 82149000 | Hair clippers, butchers' or kitchen cleavers and other articles of cutlery of base metal, n.e.s. | 2,7 | 0 |  |
| 82151020 | Sets consisting of one or more knives of heading 8211 and at least an equal number of spoons, forks or other articles of heading 8215, of base metal, containing only articles plated with precious metal | 4,7 | 4 |  |
| 82151030 | Sets consisting of one or more knives of heading 8211 and at least an equal number of spoons, forks or other articles of heading 8215, of stainless steel, containing at least one article plated with precious metal | 8,5 | 7 |  |
| 82151080 | Sets consisting of one or more knives of heading 8211 and at least an equal number of spoons, forks or other articles of heading 8215, of base metal other than stainless steel, containing at least one article plated with precious metal | 4,7 | 4 |  |
| 82152010 | Sets consisting of one or more knives of heading 8211 and at least an equal number of spoons, forks or other articles of heading 8215, of stainless steel, containing no articles plated with precious metal | 8,5 | 7 |  |
| 82152090 | Sets consisting of one or more knives of heading 8211 and at least an equal number of spoons, forks or other articles of heading 8215, of base metals other than stainless steel, containing no articles plated with precious metal | 4,7 | 4 |  |
| 82159100 | Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware of base metal, plated with precious metal (excl. sets of articles such as lobster cutters and poultry shears) | 4,7 | 4 |  |
| 82159910 | Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware of stainless steel, not plated with precious metal (excl. sets of articles such as lobster cutters and poultry shears) | 8,5 | 7 |  |
| 82159990 | Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware of base metals other than stainless steel, not plated with precious metal (excl. sets of articles such as lobster cutters and poultry shears) | 4,7 | 4 |  |
| 83011000 | Padlocks of base metal | 2,7 | 0 |  |
| 83012000 | Locks used for motor vehicles, of base metal | 2,7 | 0 |  |
| 83013000 | Locks used for furniture, of base metal | 2,7 | 0 |  |
| 83014011 | Cylinder locks of a kind used for doors of buildings, of base metal | 2,7 | 0 |  |
| 83014019 | Locks of a kind used for doors of buildings, of base metal (excl. cylinder locks and padlocks) | 2,7 | 0 |  |
| 83014090 | Locks of base metal (excl. padlocks and locks of a kind used for motor vehicles, furniture or doors of buildings) | 2,7 | 0 |  |
| 83015000 | Clasps and frames with clasps, incorporating locks, of base metal | 2,7 | 0 |  |
| 83016000 | Parts of padlocks, locks, clasps and frames with clasps, incorporating locks, of base metal, n.e.s. | 2,7 | 0 |  |
| 83017000 | Keys presented separately for padlocks, locks, clasps and frames with clasps incorporating locks, of base metal, n.e.s | 2,7 | 0 |  |
| 83021000 | Hinges of all kinds, of base metal | 2,7 | 0 |  |
| 83022000 | Castors with mountings of base metal | 2,7 | 0 |  |
| 83023000 | Base metal mountings, fittings and similar articles suitable for motor vehicles (excl. hinges and castors) | 2,7 | 0 |  |
| 83024110 | Base metal mountings and fittings suitable for doors (excl. locks with keys and hinges) | 2,7 | 0 |  |
| 83024150 | Base metal mountings and fittings suitable for windows and French windows (excl. locks with keys and hinges) | 2,7 | 0 |  |
| 83024190 | Base metal mountings and fittings suitable for buildings (excl. for doors, windows and French windows and locks with keys and hinges) | 2,7 | 0 |  |
| 83024200 | Base metal mountings, fittings and similar articles suitable for furniture (excl. locks with keys, hinges and castors) | 2,7 | 0 |  |
| 83024900 | Base metal mountings, fittings and similar articles (excl. locks with keys, clasps and frames with clasps incorporating locks, hinges, castors and mountings and fittings suitable for buildings, motor vehicles or furniture) | 2,7 | 0 |  |
| 83025000 | Hat-racks, hat-pegs, brackets and similar fixtures of base metal | 2,7 | 0 |  |
| 83026000 | Automatic door closers of base metal | 2,7 | 0 |  |
| 83030040 | Armoured or reinforced safes, strongboxes and doors and safe deposit lockers for strongrooms, of base metal | 2,7 | 0 |  |
| 83030090 | Cash or deed boxes and the like, of base metal (excl. armoured or reinforced safes, strongboxes, doors and safe deposit lockers for strongrooms) | 2,7 | 0 |  |
| 83040000 | Filing cabinets, card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment, of base metal (excl. office furniture of heading 9403 and waste paper bins) | 2,7 | 0 |  |
| 83051000 | Fittings for loose-leaf binders or files, of base metal (excl. drawing pins and clasps for books or registers) | 2,7 | 0 |  |
| 83052000 | Staples in strips, of base metal | 2,7 | 0 |  |
| 83059000 | Office articles such as letter clips, letter corners, paper clips and indexing tags, of base metal, incl. parts of articles of heading 8305 (excl. fittings for loose-leaf binders or files, staples in strips, drawing pins and clasps for books or registers) | 2,7 | 0 |  |
| 83061000 | Bells, gongs and the like, non-electric, of base metal (excl. musical instruments) | Free | 0 |  |
| 83062100 | Statuettes and other ornaments, of base metal, plated with precious metal (excl. works of art, collectors' pieces and antiques) | Free | 0 |  |
| 83062900 | Statuettes and other ornaments, of base metal, not plated with precious metal (excl. works of art, collectors' pieces and antiques) | Free | 0 |  |
| 83063000 | Photograph, picture or similar frames, of base metal; mirrors of base metal (excl. optical elements) | 2,7 | 0 |  |
| 83071000 | Flexible tubing of iron or steel, with or without fittings | 2,7 | 0 |  |
| 83079000 | Flexible tubing of base metal other than iron or steel, with or without fittings | 2,7 | 0 |  |
| 83081000 | Hooks, eyes and eyelets, of base metal, of a kind used for clothing, footwear, awnings, handbags, travel goods or other made-up articles | 2,7 | 0 |  |
| 83082000 | Tubular or bifurcated rivets, of base metal | 2,7 | 0 |  |
| 83089000 | Clasps, frames with clasps without locks, buckles and buckle-clasps, of base metal, for clothing, footwear, handbags, travel goods or other made-up articles, incl. parts of articles of heading 8308, of base metal (excl. hooks, eyes, eyelets and tubular or bifurcated rivets) | 2,7 | 0 |  |
| 83091000 | Crown corks of base metal | 2,7 | 0 |  |
| 83099010 | Capsules of lead; capsules of aluminium of a diameter > 21 mm (excl. crown corks) | 3,7 | 0 |  |
| 83099090 | Stoppers, caps and lids, incl. screw caps and pouring stoppers, capsules for bottles, threaded bungs, bung covers, seals and other packing accessories, of base metal (excl. crown corks, capsules of lead and capsules of aluminium of a diameter > 21 mm) | 2,7 | 0 |  |
| 83100000 | Sign-plates, nameplates, address-plates and similar plates, numbers, letters and other symbols, of base metal, incl. traffic signs (excl. those of heading 9405, type and the like, and signal boards, signal discs and signal arms for traffic of heading 8608) | 2,7 | 0 |  |
| 83111000 | Coated electrodes of base metal, for electric arc-welding | 2,7 | 0 |  |
| 83112000 | Cored wire of base metal, for electric arc-welding | 2,7 | 0 |  |
| 83113000 | Coated rods and cored wire, of base metal, for soldering, brazing or welding by flame (excl. wire and rods cored with solder which, excl. the flux material, contains ≥ 2 % by weight of precious metal) | 2,7 | 0 |  |
| 83119000 | Wire, rods, tubes, plates, electrodes and the like, of base metal or of metal carbides, coated or cored with flux material, for soldering, brazing, welding or deposition of metal or metal carbides, n.e.s., and wire and rods of agglomerated base metal powder, for metal spraying, n.e.s. | 2,7 | 0 |  |
| 84011000 | Nuclear reactors [Euratom] | 5,7 | 4 |  |
| 84012000 | Machinery and apparatus for isotopic separation and parts thereof, n.e.s. [Euratom] | 3,7 | 0 |  |
| 84013000 | Fuel elements "cartridges", non-irradiated, in casing with handling fixtures, for nuclear reactors [Euratom] | 3,7 | 0 |  |
| 84014000 | Parts of nuclear reactors, n.e.s. [Euratom] | 3,7 | 0 |  |
| 84021100 | Watertube boilers with a steam production > 45 t/hour | 2,7 | 0 |  |
| 84021200 | Watertube boilers with a steam production ≤ 45 t/hour (excl. central heating hot water boilers capable also of producing low pressure steam) | 2,7 | 0 |  |
| 84021910 | Firetube boilers (excl. central heating hot water boilers capable also of producing low pressure steam) | 2,7 | 0 |  |
| 84021990 | Vapour generating boilers, incl. hybrid boilers (excl. watertube boilers, firetube boilers and central heating hot water boilers capable also of producing low pressure steam) | 2,7 | 0 |  |
| 84022000 | Superheated water boilers | 2,7 | 0 |  |
| 84029000 | Parts of vapour generating boilers and superheated water boilers, n.e.s. | 2,7 | 0 |  |
| 84031010 | Central heating boilers, non-electric, of cast iron (excl. vapour generating boilers and superheated water boilers of heading 8402) | 2,7 | 0 |  |
| 84031090 | Central heating boilers, non-electric (excl. of cast iron, and vapour generating boilers and superheated water boilers of heading 8402) | 2,7 | 0 |  |
| 84039010 | Parts of central heating boilers of cast iron, n.e.s. | 2,7 | 0 |  |
| 84039090 | Parts of central heating boilers, n.e.s. | 2,7 | 0 |  |
| 84041000 | Auxiliary plant for use with boilers of heading 8402 or 8403, e.g. economizers, superheaters, soot removers and gas recoverers; | 2,7 | 0 |  |
| 84042000 | Condensers for steam or other vapour power units | 2,7 | 0 |  |
| 84049000 | Parts of auxiliary plant of heading 8402 or 8403 and condensers for steam or other vapour power units, n.e.s. | 2,7 | 0 |  |
| 84051000 | Producer gas or water gas generators, with or without their purifiers; acetylene gas generators and similar water process gas generators, with or without their purifiers (excl. coke ovens, electrolytic process gas generators and carbide lamps) | 1,7 | 0 |  |
| 84059000 | Parts of producer gas or water gas generators and acetylene gas generators or similar water process gas generators, n.e.s. | 1,7 | 0 |  |
| 84061000 | Steam and other vapour turbines for marine propulsion | 2,7 | 0 |  |
| 84068100 | Steam and other vapour turbines, of an output > 40 MW (excl. those for marine propulsion) | 2,7 | 0 |  |
| 84068200 | Steam and other vapour turbines, of an output ≤ 40 MW (excl. those for marine propulsion) | 2,7 | 0 |  |
| 84069010 | Stator blades, rotors and their blades, of turbines | 2,7 | 0 |  |
| 84069090 | Parts of steam turbines and other vapour turbines, n.e.s. (excl. stator blades, rotors and their blades) | 2,7 | 0 |  |
| 84071000 | Spark-ignition reciprocating or rotary internal combustion piston engine, for aircraft | 1,7 | 0 |  |
| 84072110 | Spark-ignition outboard motors for marine propulsion, of a cylinder capacity ≤ 325 cm³ | 6,2 | 4 |  |
| 84072191 | Spark-ignition outboard motors for marine propulsion, of a cylinder capacity > 325 cm³ and a power ≤ 30 kW | 4,2 | 0 |  |
| 84072199 | Spark-ignition outboard motors for marine propulsion, of a cylinder capacity > 325 cm³ and a power > 30 kW | 4,2 | 0 |  |
| 84072900 | Spark-ignition reciprocating or rotary engines, for marine propulsion (excl. outboard motors) | 4,2 | 0 |  |
| 84073100 | Spark-ignition reciprocating piston engine, of a kind used for the propulsion of vehicles of Chapter 87, of a cylinder capacity ≤ 50 cm³ | 2,7 | 0 |  |
| 84073210 | Spark-ignition reciprocating piston engine, of a kind used for the propulsion of vehicles of Chapter 87, of a cylinder capacity of > 50 cm³ but ≤ 125 cm³ | 2,7 | 0 |  |
| 84073290 | Spark-ignition reciprocating piston engine, of a kind used for the propulsion of vehicles of Chapter 87, of a cylinder capacity of > 125 cm³ but ≤ 250 cm³ | 2,7 | 0 |  |
| 84073300 | Spark-ignition reciprocating piston engine, of a kind used for vehicles of Chapter 87, of a cylinder capacity > 250 cm³ but ≤ 1 000 cm³ | 2,7 | 0 |  |
| 84073410 | Spark ignition reciprocating piston engine of a cylinder capacity > 1 000 cm³, for the industrial assembly of : pedestrian-controlled tractors of subheading 8701.10, motor vehicles of heading 8703, motor vehicles of heading 8704 with engines of a cylinder capacity < 2.800 cm³ and motor vehicles of heading 8705 | 2,7 | 0 |  |
| 84073430 | Spark-ignition reciprocating piston engine, of a kind used for vehicles of Chapter 87, used, of a cylinder capacity > 1 000 cm³ | 4,2 | 0 |  |
| 84073491 | Spark-ignition reciprocating piston engine, of a kind used for vehicles of Chapter 87, new, of a cylinder capacity ≤ 1 500 cm³ but > 1 000 cm³ (excl. engines of subheading 8407.34.10) | 4,2 | 0 |  |
| 84073499 | Spark-ignition reciprocating piston engine, of a kind used for vehicles of Chapter 87, new, of a cylinder capacity > 1 500 cm³ (excl. those used for the industrial assembly of pedestrian-controlled tractors of subheading 8701.10, motor vehicles of heading 8703, motor vehicles of heading 8704 with engines of a cylinder capacity < 2.800 cm³ and motor vehicles of heading 8705) | 4,2 | 0 |  |
| 84079010 | Spark-ignition reciprocating or rotary internal combustion piston engine, of a cylinder capacity ≤ 250 cm³ (excl. those for aircraft or marine propulsion and reciprocating piston engine of a kind used for vehicles of Chapter 87) | 2,7 | 0 |  |
| 84079050 | Spark-ignition rotary internal combustion piston engine of a cylinder capacity > 250 cm³, for the industrial assembly of : pedestrian-controlled tractors of subheading 8701.10, motor vehicles of heading 8703, motor vehicles of heading 8704 with engines of a cylinder capacity < 2.800 cm³ and motor vehicles of heading 8705 | 2,7 | 0 |  |
| 84079080 | Spark-ignition reciprocating or rotary piston engine, of a cylinder capacity > 250 cm³, of a power ≤ 10 kW (other than engines of subheading 8407.90.50, reciprocating piston engine of a kind used for the propulsion of vehicles of Chapter 87, aircraft engines and marine propulsion engines) | 4,2 | 0 |  |
| 84079090 | Spark-ignition reciprocating or rotary piston engine, of a cylinder capacity > 250 cm³, of a power > 10 kW (other than engines of subheading 8407.90.50, reciprocating piston engine of a kind used for the propulsion of vehicles of Chapter 87, aircraft engines and marine propulsion engines) | 4,2 | 0 |  |
| 84081011 | Compression-ignition internal combustion piston engine "diesel or semi‑diesel engine", used, for seagoing vessels of heading 8901 to 8906, tugs of subheading 8904.00.10 and warships of subheading 8906.10.00 | Free | 0 |  |
| 84081019 | Compression-ignition combustion piston engine, used, for vessels (other than for seagoing vessels of heading 8901 to 8906, tugs of subheading 8904.00.10 and warships of subheading 8906.10.00) | 2,7 | 0 |  |
| 84081023 | Compression-ignition internal combustion piston engine "diesel or semi‑diesel engine", for seagoing vessels of heading 8901 to 8906, tugs of subheading 8904.00.10 and warships of subheading 8906.10.00, new, of a power ≤ 50 kW | Free | 0 |  |
| 84081027 | Compression-ignition internal combustion piston engine "diesel or semi‑diesel engine", for vessels, new, of a power ≤ 50 kW (excl. for seagoing vessels of heading 8901 to 8906, for tugs of subheading 8904.00.10 and for warships of subheading 8906.10.00) | 2,7 | 0 |  |
| 84081031 | Compression-ignition internal combustion piston engine "diesel or semi‑diesel engine", for seagoing vessels of heading 8901 to 8906, tugs of subheading 8904.00.10 and warships of subheading 8906.10.00, new, of a power > 50 kW but ≤ 100 kW | Free | 0 |  |
| 84081039 | Compression-ignition internal combustion piston engine "diesel or semi‑diesel engine" for vessels, new, of a power > 50 kW but ≤ 100 kW (excl. for vessels of heading 8901 to 8906, tugs of subheading 8904.00.10 and warships of subheading 8906.10.00) | 2,7 | 0 |  |
| 84081041 | Compression-ignition internal combustion piston engine "diesel or semi‑diesel engine" for seagoing vessels of heading 8901 to 8906, tugs of subheading 8904.00.10 and warships of subheading 8906.10.00, new, of a power > 100 kW but ≤ 200 kW | Free | 0 |  |
| 84081049 | Compression-ignition internal combustion piston engine "diesel or semi‑diesel engine" for vessels, new, of a power > 100 kW but ≤ 200 kW (excl. for seagoing vessels of heading 8901 to 8906, tugs of subheading 8904.00.10 and warships of subheading 8906.10 | 2,7 | 0 |  |
| 84081051 | Compression-ignition internal combustion piston engine "diesel or semi‑diesel engine", for seagoing vessels of heading 8901 to 8906, tugs of subheading 8904.00.10 and warships of subheading 8906.10.00, new, of a power > 200 kW but ≤ 300 kW | Free | 0 |  |
| 84081059 | Compression-ignition internal combustion piston engine "diesel or semi‑diesel engine", of vessels, new, of a power > 200 kW but ≤ 300 kW (excl. for seagoing vessels of heading 8901 to 8906, tugs of subheading 8904.00.10 and warships of subheading 8906.10 | 2,7 | 0 |  |
| 84081061 | Compression-ignition internal combustion piston engine "diesel or semi‑diesel engine", for seagoing vessels of heading 8901 to 8906, tugs of subheading 8904.00.10 and warships of subheading 8906.10.00, new, of a power > 300 kW but ≤ 500 kW | Free | 0 |  |
| 84081069 | Compression-ignition internal combustion piston engine "diesel or semi‑diesel engine", for vessels, new, of a power > 300 kW but ≤ 500 kW (excl. for seagoing vessels of heading 8901 to 8906, tugs of subheading 8904.00.10 and warships of subheading 8906.10.00) | 2,7 | 0 |  |
| 84081071 | Compression-engine internal combustion piston engine "diesel or semi‑diesel engine", for seagoing vessels of heading 8901 to 8906, tugs of subheading 8904.00.10 and warships of subheading 8906.10.00, new, of a power > 500 kW but ≤ 1 000 kW | Free | 0 |  |
| 84081079 | Compression-ignition internal combustion piston engine "diesel or semi‑diesel engine" for vessels, new, of a power > 500 kW but ≤ 1 000 kW (excl. for seagoing vessels of heading 8901 to 8906, tugs of subheading 8904.00.10 and warships of subheading 8906.10.00) | 2,7 | 0 |  |
| 84081081 | Compression-ignition internal combustion piston engine "diesel or semi‑diesel engine", for seagoing vessels of heading 8901 to 8906, tugs of subheading 8904.00.10 and warships of subheading 8906.10.00, new, of a power > 1 000 kW but ≤ 5 000 kW | Free | 0 |  |
| 84081089 | Compression-ignition internal combustion piston engine "diesel or semi‑diesel engine" for vessels, new, of a power > 1 000 kW but ≤ 5.000 kW (excl. for seagoing vessels of heading 8901 to 8906, tugs of subheading 8904.00.10 and warships of subheading 8906.10.00) | 2,7 | 0 |  |
| 84081091 | Compression-ignition internal combustion piston engine "diesel or semi‑diesel engine" for seagoing vessels of heading 8901 to 8906, tugs of subheading 8904.00.10 and warships of subheading 8906.10.00, new, of a power > 5 000 kW | Free | 0 |  |
| 84081099 | Compression-ignition internal combustion piston engine "diesel or semi‑diesel engine" for vessels, new, of a power > 5.000 kW (excl. for seagoing vessels of heading 8901 to 8906, tugs of subheading 8904.00.10 and warships of subheading 8906.10.00) | 2,7 | 0 |  |
| 84082010 | Compression-ignition internal combustion piston engine "diesel or semi‑diesel engine" for the industrial assembly of : pedestrian-controlled tractors of subheading 8701.10, motor vehicles of heading 8703, motor vehicles of heading 8704 with engines of a cylinder capacity < 2 500 cm³ and motor vehicles of heading 8705 | 2,7 | 0 |  |
| 84082031 | Compression-ignition internal combustion piston engine "diesel or semi‑diesel engine" for wheeled agricultural or forestry tractors, of a power ≤ 50 kW | 4,2 | 0 |  |
| 84082035 | Compression-ignition internal combustion piston engine "diesel or semi‑diesel engine" for wheeled agricultural or forestry tractors, of a power > 50 kW but ≤ 100 kW | 4,2 | 0 |  |
| 84082037 | Compression-ignition internal combustion piston engine "diesel or semi‑diesel engine" for wheeled agricultural or forestry tractors, of a power > 100 kW | 4,2 | 0 |  |
| 84082051 | Compression-ignition internal combustion piston engine "diesel or semi‑diesel engine" for vehicles of Chapter 87, of a power ≤ 50 kW (excl. engines of subheading 8408.20.10 and engines for wheeled agricultural or forestry tractors) | 4,2 | 0 |  |
| 84082055 | Compression-ignition internal combustion piston engine "diesel or semi‑diesel engine" for vehicles of Chapter 87, of a power > 50 kW but ≤ 100 kW (excl. engines of subheading 8408.20.10 and engines for wheeled agricultural or forestry tractors) | 4,2 | 0 |  |
| 84082057 | Compression-ignition internal combustion piston engine "diesel or semi‑diesel engine" for vehicles of Chapter 87, of a power > 100 kW but ≤ 200 kW (excl. engines of subheading 8408.20.10 and engines for wheeled agricultural or forestry tractors) | 4,2 | 0 |  |
| 84082099 | Compression-ignition internal combustion piston engine "diesel or semi‑diesel engine" for vehicles of Chapter 87, of a power > 200 kW (excl. engines of subheading 8408.20.10 and engines for wheeled agricultural or forestry tractors) | 4,2 | 0 |  |
| 84089021 | Compression-ignition internal combustion piston engine "diesel or semi‑diesel engine" for rail traction | 4,2 | 0 |  |
| 84089027 | Compression-ignition internal combustion piston engine "diesel or semi‑diesel engine", used (excl. engines for rail traction or marine propulsion and engines for motor vehicles of Chapter 87) | 4,2 | 0 |  |
| 84089041 | Compression-ignition internal combustion piston engine "diesel or semi‑diesel engine", new, of a power ≤ 15 kW (excl. engines for rail traction or marine propulsion and engines for motor vehicles of Chapter 87) | 4,2 | 0 |  |
| 84089043 | Compression-ignition internal combustion piston engine "diesel or semi‑diesel engine", new, of a power > 15 kW but ≤ 30 kW (excl. engines for rail traction or marine propulsion and engines for motor vehicles of Chapter 87) | 4,2 | 0 |  |
| 84089045 | Compression-ignition internal combustion piston engine "diesel or semi‑diesel engine", new, of a power > 30 kW but ≤ 50 kW (excl. engines for rail traction or marine propulsion and engines for motor vehicles of Chapter 87) | 4,2 | 0 |  |
| 84089047 | Compression-ignition internal combustion piston engine "diesel or semi‑diesel engine", new, of a power > 50 kW but ≤ 100 kW (excl. engines for rail traction or marine propulsion and engines for motor vehicles of Chapter 87) | 4,2 | 0 |  |
| 84089061 | Compression-ignition internal combustion piston engine "diesel or semi‑diesel engine", new, of a power > 100 kW but ≤ 200 kW (excl. engines for rail traction or marine propulsion and engines for motor vehicles of Chapter 87) | 4,2 | 0 |  |
| 84089065 | Compression-ignition internal combustion piston engine "diesel or semi‑diesel engine", new, of a power > 200 kW but ≤ 300 kW (excl. engines for rail traction or marine propulsion and engines for motor vehicles of Chapter 87) | 4,2 | 0 |  |
| 84089067 | Compression-ignition internal combustion piston engine "diesel or semi‑diesel engine", new, of a power > 300 kW but ≤ 500 kW (excl. engines for rail traction or marine propulsion and engines for motor vehicles of Chapter 87) | 4,2 | 0 |  |
| 84089081 | Compression-ignition internal combustion piston engine "diesel or semi‑diesel engine", new, of a power > 500 kW but ≤ 1 000 kW (excl. engines for rail traction or marine propulsion and engines for motor vehicles of Chapter 87) | 4,2 | 0 |  |
| 84089085 | Compression-ignition internal combustion piston engine "diesel or semi‑diesel engine", new, of a power > 1 000 kW but ≤ 5.000 kW (excl. engines for rail traction or marine propulsion and engines for motor vehicles of Chapter 87) | 4,2 | 0 |  |
| 84089089 | Compression-ignition internal combustion piston engine "diesel or semi‑diesel engine", new, of a power > 5.000 kW (excl. engines for rail traction or marine propulsion and engines for motor vehicles of Chapter 87) | 4,2 | 0 |  |
| 84091000 | Parts suitable for use solely or principally with internal combustion piston engine for aircraft, n.e.s. | 1,7 | 0 |  |
| 84099100 | Parts suitable for use solely or principally with spark-ignition internal combustion piston engine, n.e.s. | 2,7 | 0 |  |
| 84099900 | Parts suitable for use solely or principally with compression-ignition internal combustion piston engine "diesel or semi‑diesel engine", n.e.s. | 2,7 | 4 |  |
| 84101100 | Hydraulic turbines and water wheels, of a power ≤ 1 000 kW (excl. hydraulic power engines and motors of heading 8412) | 4,5 | 0 |  |
| 84101200 | Hydraulic turbines and water wheels, of a power > 1 000 kW but ≤ 10.000 kW (excl. hydraulic power engines and motors of heading 8412) | 4,5 | 0 |  |
| 84101300 | Hydraulic turbines and water wheels, of a power > 10.000 kW (excl. hydraulic power engines and motors of heading 8412) | 4,5 | 0 |  |
| 84109000 | Parts of hydraulic turbines and water wheels incl. regulators | 4,5 | 0 |  |
| 84111100 | Turbojets of a thrust ≤ 25 kN | 3,2 | 0 |  |
| 84111210 | Turbojets of a thrust > 25 kN but ≤ 44 kN | 2,7 | 0 |  |
| 84111230 | Turbojets of a thrust > 44 kN but ≤ 132 kN | 2,7 | 0 |  |
| 84111280 | Turbojets of a thrust > 132 kN | 2,7 | 0 |  |
| 84112100 | Turbopropellers of a power ≤ 1.100 kW | 3,6 | 0 |  |
| 84112220 | Turbopropellers of a power > 1.100 kW but ≤ 3.730 kW | 2,7 | 0 |  |
| 84112280 | Turbopropellers of a power > 3.730 kW | 2,7 | 0 |  |
| 84118100 | Gas turbines of a power ≤ 5.000 kW (excl. turbojets and turbopropellers) | 4,1 | 0 |  |
| 84118220 | Gas turbines of a power > 5.000 kW but ≤ 20.000 kW (excl. turbojets and turbopropellers) | 4,1 | 0 |  |
| 84118260 | Gas turbines of a power > 20.000 kW but ≤ 50 000 kW (excl. turbojets and turbopropellers) | 4,1 | 0 |  |
| 84118280 | Gas turbines of a power > 50 000 kW (excl. turbojets and turbopropellers) | 4,1 | 0 |  |
| 84119100 | Parts of turbojets or turbopropellers, n.e.s. | 2,7 | 0 |  |
| 84119900 | Parts of gas turbines, n.e.s. | 4,1 | 0 |  |
| 84121000 | Reaction engines other than turbojets | 2,2 | 0 |  |
| 84122120 | Hydraulic systems, linear acting "cylinders" | 2,7 | 0 |  |
| 84122180 | Hydraulic power engines and motors, linear acting "cylinders" (excl. hydraulic systems) | 2,7 | 0 |  |
| 84122920 | Hydraulic systems powered using hydraulic fluid power motors (excl. hydraulic power engines and motors, linear acting[cylinders]) | 4,2 | 0 |  |
| 84122981 | Hydraulic fluid power motors (excl. linear acting [cylinders] and hydraulic systems) | 4,2 | 0 |  |
| 84122989 | Hydraulic power engines and motors (excl. linear acting [cylinders], hydraulic systems, hydraulic fluid power motors, hydraulic turbines and water wheels of heading 8410 and steam turbines) | 4,2 | 0 |  |
| 84123100 | Pneumatic power engines and motors, linear-acting, "cylinders" | 4,2 | 0 |  |
| 84123900 | Pneumatic power engines and motors (excl. linear acting) | 4,2 | 0 |  |
| 84128010 | Steam or other vapour power engines (excl. steam or other vapour generating boilers and turbines) | 2,7 | 0 |  |
| 84128080 | Engines and motors, non-electrical (excl. steam turbines, internal combustion piston engine, hydraulic turbines, water wheels, gas turbines, reaction engines, hydraulic power engines and motors, pneumatic power engines and motors, steam or other vapour power engines and electric motors) | 4,2 | 0 |  |
| 84129020 | Parts of reaction engines, n.e.s. (excl. of turbojets) | 1,7 | 0 |  |
| 84129040 | Parts of hydraulic power engines and motors, n.e.s. | 2,7 | 0 |  |
| 84129080 | Parts of non-electrical engines and motors, n.e.s. | 2,7 | 0 |  |
| 84131100 | Pumps fitted or designed to be fitted with a measuring device, for dispensing fuel or lubricants, of the type used in filling stations or in garages | 1,7 | 0 |  |
| 84131900 | Pumps for liquids, fitted or designed to be fitted with a measuring device (excl. pumps for dispensing fuel or lubricants, of the type used in filling stations or in garages) | 1,7 | 0 |  |
| 84132000 | Hand pumps for liquids (excl. those of subheading 8413.11 and 8413.19) | 1,7 | 0 |  |
| 84133020 | Injection pumps for internal combustion piston engine | 1,7 | 0 |  |
| 84133080 | Fuel, lubricating or cooling medium pumps for internal combustion piston engine (excl. injection pumps) | 1,7 | 0 |  |
| 84134000 | Concrete pumps | 1,7 | 0 |  |
| 84135020 | Reciprocating positive displacement hydraulic units, with pumps | 1,7 | 0 |  |
| 84135040 | Dosing and proportioning reciprocating positive displacement pumps, power-driven | 1,7 | 0 |  |
| 84135061 | Hydraulic fluid power piston pumps (excl. hydraulic units) | 1,7 | 0 |  |
| 84135069 | Piston pumps, power-driven (excl. pumps of subheading 8413.11 and 8413.19, fuel, lubricating or cooling medium pumps for internal combustion piston engine, concrete pumps, hydraulic pumps, incl. hydraulic units, and dosing pumps) | 1,7 | 0 |  |
| 84135080 | Reciprocating positive displacement pumps, power-driven (excl. pumps of subheading 8413.11 and 8413.19, fuel, lubricating or cooling medium pumps for internal combustion piston engine, concrete pumps, hydraulic units, dosing pumps and piston pumps) | 1,7 | 0 |  |
| 84136020 | Rotory positive displacement hydraulic units, with pumps | 1,7 | 0 |  |
| 84136031 | Hydraulic fluid power gear pumps (excl. hydraulic units) | 1,7 | 0 |  |
| 84136039 | Gear pumps, power-driven (excl. pumps of subheading 8413.11 and 8413.19, fuel, lubricating or cooling medium pumps for internal combustion piston engine and hydraulic pumps, incl. hydraulic units) | 1,7 | 0 |  |
| 84136061 | Hydraulic fluid power vane pumps (excl. hydraulic units) | 1,7 | 0 |  |
| 84136069 | Vane pumps, power-driven (excl. pumps of subheading 8413.11 and 8413.19, fuel, lubricating or cooling medium pumps for internal combustion piston engine and hydraulic pumps, incl. hydraulic units) | 1,7 | 0 |  |
| 84136070 | Screw pumps, power-driven (excl. pumps of subheading 8413.11 and 8413.19, fuel, lubricating or cooling medium pumps for internal combustion piston engine, concrete pumps and hydraulic units) | 1,7 | 0 |  |
| 84136080 | Rotary positive displacement pumps, power-driven (excl. pumps of subheading 8413.11 and 8413.19, fuel, lubricating or cooling medium pumps for internal combustion piston engine, concrete pumps, gear pumps, vane pumps, screw pumps and hydraulic units) | 1,7 | 0 |  |
| 84137021 | Submersible pumps, single-stage | 1,7 | 0 |  |
| 84137029 | Submersible pumps, multi-stage | 1,7 | 0 |  |
| 84137030 | Glandless impeller pumps for heating systems and warm water supply | 1,7 | 0 |  |
| 84137035 | Pumps, power-driven, with a discharge outlet diameter ≤ 15 mm (excl. pumps of subheading 8413.11 and 8413.19, fuel, lubricating or cooling medium pumps for internal combustion piston engine and submersible pumps) | 1,7 | 0 |  |
| 84137045 | Channel impeller and side channel pumps | 1,7 | 0 |  |
| 84137051 | Radial flow centrifugal pumps with a discharge outlet diameter > 15 mm, single-stage, with single entry impeller, monobloc (excl. pumps of subheading 8413.11 and 8413.19, fuel, lubricating or cooling medium pumps for internal combustion piston engine, concrete pumps, submersible pumps and impeller pumps for heating systems and warm water supply) | 1,7 | 0 |  |
| 84137059 | Radial flow centrifugal pumps with a discharge outlet diameter > 15 mm, single-stage, with single entry impeller (other than monobloc and excl. pumps of subheading 8413.11 and 8413.19) | 1,7 | 0 |  |
| 84137065 | Radial flow centrifugal pumps with a discharge outlet diameter > 15 mm, single-stage, with more than one entry impeller (excl. pumps of subheading 8413.11 and 8413.19 and submersible pumps) | 1,7 | 0 |  |
| 84137075 | Radial flow centrifugal pumps with a discharge outlet diameter > 15 mm, multi-stage (excl. pumps of subheading 8413.11 and 8413.19 and submersible pumps) | 1,7 | 0 |  |
| 84137081 | Single-stage centrifugal pumps, power-driven, with a discharge outlet diameter > 15 mm (excl. pumps of subheading 8413.11 and 8413.19; fuel, lubricating or cooling medium pumps for internal combustion piston engine; concrete pumps; submersible pumps; impeller pumps for heating systems and warm water supply; channel impeller, side channel and general radial flow pumps) | 1,7 | 0 |  |
| 84137089 | Multi-stage centrifugal pumps, power-driven, with a discharge outlet diameter > 15 mm (excl. pumps of subheading 8413.11 and 8413.19; fuel, lubricating or cooling medium pumps for internal combustion piston engine; concrete pumps; submersible pumps; impeller pumps for heating systems and warm water supply; channel impeller, side channel and general radial flow pumps) | 1,7 | 0 |  |
| 84138100 | Pumps for liquids, power-driven (excl. those of subheading 8413.11 and 8413.19, fuel, lubricating or cooling medium pumps for internal combustion piston engine, concrete pumps, general reciprocating or rotary positive displacement pumps and centrifugal pumps of all kinds) | 1,7 | 0 |  |
| 84138200 | Liquid elevators (excl. pumps) | 1,7 | 0 |  |
| 84139100 | Parts of pumps for liquids, n.e.s. | 1,7 | 0 |  |
| 84139200 | Parts of liquid elevators, n.e.s. | 1,7 | 0 |  |
| 84141020 | Vacuum pumps for use in semiconductor production | 1,7 | 0 |  |
| 84141025 | Rotary piston vacuum pumps, sliding vane rotary pumps, molecular drag pumps and Roots pumps | 1,7 | 0 |  |
| 84141081 | Diffusion pumps, cryopumps and adsorption pumps | 1,7 | 0 |  |
| 84141089 | Vacuum pumps (excl. vacuum pumps for use in semiconductor production, rotary piston vacuum pumps, sliding vane rotary pumps, molecular drag pumps and Roots pumps, diffusion pumps, cryopumps and adsorption pumps) | 1,7 | 0 |  |
| 84142020 | Handpumps for cycles | 1,7 | 0 |  |
| 84142080 | Hand-operated or foot-operated air pumps (excl. handpumps for cycles) | 2,2 | 0 |  |
| 84143020 | Compressors for refrigerating equipment, of a power ≤ 0,4 kW | 2,2 | 0 |  |
| 84143081 | Compressors for refrigerating equipment, of a power > 0,4 kW, hermetic or semi‑hermetic | 2,2 | 0 |  |
| 84143089 | Compressors for refrigerating equipment, of a power > 0,4 kW (excl. hermetic or semi‑hermetic compressors) | 2,2 | 0 |  |
| 84144010 | Air compressors mounted on a wheeled chassis for towing, giving a flow per minute ≤ 2 m³ | 2,2 | 0 |  |
| 84144090 | Air compressors mounted on a wheeled chassis for towing, giving a flow per minute > 2 m³ | 2,2 | 0 |  |
| 84145100 | Table, floor, wall, window, ceiling or roof fans, with a self-contained electric motor of an output ≤ 125 W | 3,2 | 0 |  |
| 84145920 | Axial fans (excl. table, floor, wall, window, ceiling or roof fans, with a self-contained electric motor of an output ≤ 125 W) | 2,3 | 0 |  |
| 84145940 | Centrifugal fans (excl. table, floor, wall, window, ceiling or roof fans, with a self-contained electric motor of an output ≤ 125 W) | 2,3 | 0 |  |
| 84145980 | Fans (excl. table, floor, wall, window, ceiling or roof fans, with a self-contained electric motor of an output ≤ 125 W, axial and centrifugal fans) | 2,3 | 0 |  |
| 84146000 | Hoods incorporating a fan, whether or not fitted with filters, having a maximum horizontal side ≤ 120 cm | 2,7 | 0 |  |
| 84148011 | Turbocompressors, single-stage (excl. compressors for refrigerating equipment and air compressors mounted on a wheeled chassis for towing) | 2,2 | 0 |  |
| 84148019 | Turbocompressors, multi-stage (excl. compressors for refrigerating equipment and air compressors mounted on a wheeled chassis for towing) | 2,2 | 0 |  |
| 84148022 | Reciprocating displacement compressors, having a gauge pressure capacity ≤ 15 bar, giving a flow/h ≤ 60 m³ (excl. compressors for refrigerating equipment and air compressors mounted on a wheeled chassis for towing) | 2,2 | 0 |  |
| 84148028 | Reciprocating displacement compressors, having a gauge pressure capacity ≤ 15 bar, giving a flow/h > 60 m³ (excl. compressors for refrigerating equipment and air compressors mounted on a wheeled chassis for towing) | 2,2 | 0 |  |
| 84148051 | Reciprocating displacement compressors, having a gauge pressure capacity > 15 bar, giving a flow/h ≤ 120 m³ (excl. compressors for refrigerating equipment and air compressors mounted on a wheeled chassis for towing) | 2,2 | 0 |  |
| 84148059 | Reciprocating displacement compressors, having a gauge pressure capacity > 15 bar, giving a flow/h > 120 m³ (excl. compressors for refrigerating equipment and air compressors mounted on a wheeled chassis for towing) | 2,2 | 0 |  |
| 84148073 | Rotary displacement compressors, single-shaft (excl. compressors for refrigerating equipment and air compressors mounted on a wheeled chassis for towing) | 2,2 | 0 |  |
| 84148075 | Screw compressors, multi-shaft (excl. compressors for refrigerating equipment and air compressors mounted on a wheeled chassis for towing) | 2,2 | 0 |  |
| 84148078 | Rotary displacement compressors, multi-shaft (excl. compressors for refrigerating equipment, air compressors mounted on a wheeled chassis for towing and screw compressors) | 2,2 | 0 |  |
| 84148080 | Air pumps and ventilating or recycling hoods incorporating a fan, whether or not fitted with filters, with a maximum horizontal side > 120 cm (excl. vacuum pumps, hand- or foot-operated air pumps and compressors) | 2,2 | 0 |  |
| 84149000 | Parts of : air or vacuum pumps, air or other gas compressors, fans and ventilating or recycling hoods incorporating a fan, n.e.s. | 2,2 | 0 |  |
| 84151010 | Window or wall air conditioning machines, self-contained | 2,2 | 0 |  |
| 84151090 | Window or wall air conditioning machines "split-system" | 2,7 | 0 |  |
| 84152000 | Air conditioning machines of a kind used for persons, in motor vehicles | 2,7 | 0 |  |
| 84158100 | Air conditioning machines incorporating a refrigerating unit and a valve for reversal of the cooling-heat cycle "reversible heat pumps" (excl. of a kind used for persons in motor vehicles and self-contained or "split-system" window or wall air conditioning machines) | 2,7 | 0 |  |
| 84158200 | Air conditioning machines incorporating a refrigerating unit but without a valve for reversal of the cooling-heat cycle (excl. of a kind used for persons in motor vehicles, and self-contained or "split-system" window or wall air conditioning machines) | 2,7 | 0 |  |
| 84158300 | Air conditioning machines comprising a motor-driven fan, not incorporating a refrigerating unit but incorporating elements for changing the temperature and humidity (excl. of a kind used for persons in motor vehicles, and self-contained or "split-system" window or wall air conditioning machines) | 2,7 | 0 |  |
| 84159000 | Parts of air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, n.e.s. | 2,7 | 0 |  |
| 84161010 | Furnace burners for liquid fuel, incorporating an automatic control device | 1,7 | 0 |  |
| 84161090 | Furnace burners for liquid fuel (excl. those incorporating an automatic control device) | 1,7 | 0 |  |
| 84162010 | Furnace burners, only for gas, monobloc, incorporating a ventilator and a control device | 1,7 | 0 |  |
| 84162020 | Combination furnace burners for pulverised solid fuel or for gas | 1,7 | 0 |  |
| 84162080 | Furnace burners for pulverised solid fuel or gas (excl. such products only for gas, monobloc, incorporating a ventilator and a control device and combination burners) | 1,7 | 0 |  |
| 84163000 | Mechanical stokers, incl. their mechanical grates, mechanical ash dischargers and similar appliances (excl. burners) | 1,7 | 0 |  |
| 84169000 | Parts of furnace burners such as mechanical stokers, incl. their mechanical grates, mechanical ash dischargers and similar appliances, n.e.s. | 1,7 | 0 |  |
| 84171000 | Industrial or laboratory furnaces and ovens, non-electric, for the roasting, melting or other heat treatment of ores, pyrites or metals (excl. drying ovens) | 1,7 | 0 |  |
| 84172010 | Tunnel bakery ovens, incl. biscuit ovens, non-electric | 1,7 | 0 |  |
| 84172090 | Bakery ovens, incl. biscuit ovens, non-electric (excl. tunnel ovens) | 1,7 | 0 |  |
| 84178030 | Ovens and furnaces for firing ceramic products | 1,7 | 0 |  |
| 84178050 | Ovens and furnaces for firing cement, glass or chemical products | 1,7 | 0 |  |
| 84178070 | Industrial or laboratory furnaces, incl. incinerators, non-electric (excl. for the roasting, melting or other heat treatment of ores, pyrites or metals, bakery ovens, ovens and furnaces for firing ceramic products, ovens and furnaces for firing cement, glass or chemical products, drying ovens and ovens for cracking operations) | 1,7 | 0 |  |
| 84179000 | Parts of industrial or laboratory furnaces, non-electric, incl. incinerators, n.e.s. | 1,7 | 0 |  |
| 84181020 | Combined refrigerator-freezers, of a capacity > 340 l, fitted with separate external doors | 1,9 | 0 |  |
| 84181080 | Combined refrigerator-freezers, of a capacity ≤ 340 l, fitted with separate external doors | 1,9 | 0 |  |
| 84182110 | Household refrigerators, compression-type, of a capacity > 340 l | 1,5 | 0 |  |
| 84182151 | Household refrigerators, compression-type, table model | 2,5 | 0 |  |
| 84182159 | Household refrigerators, compression-type, building-in type | 1,9 | 0 |  |
| 84182191 | Household refrigerators compression-type, of a capacity ≤ 250 l (excl. table models and building-in types) | 2,5 | 0 |  |
| 84182199 | Household refrigerators, compression-type, of a capacity > 250 l but ≤ 340 l (excl. table models and building-in types) | 1,9 | 0 |  |
| 84182900 | Household refrigerators, absorption-type | 2,2 | 0 |  |
| 84183020 | Freezers of the chest type, of a capacity ≤ 400 l | 2,2 | 0 |  |
| 84183080 | Freezers of the chest type, of a capacity > 400 l but ≤ 800 l | 2,2 | 0 |  |
| 84184020 | Freezers of the upright type, of a capacity ≤ 250 l | 2,2 | 0 |  |
| 84184080 | Freezers of the upright type, of a capacity > 250 l but ≤ 900 l | 2,2 | 0 |  |
| 84185011 | Refrigerated show-cases and counters, with a refrigerating unit or evaporator, for frozen food storage | 2,2 | 0 |  |
| 84185019 | Refrigerated show-cases and counters, with a refrigerating unit or evaporator, for non-frozen food storage | 2,2 | 0 |  |
| 84185090 | Refrigerating furniture with a refrigerating unit or evaporator (excl. combined refrigerator-freezers, with separate external doors, household refrigerators, refrigerated show-cases and counters) | 2,2 | 0 |  |
| 84186100 | Heat pumps (excl. air conditioning machines of heading 8415) | 2,2 | 0 |  |
| 84186900 | Refrigerating or freezing equipment (excl. refrigerating and freezing furniture) | 2,2 | 0 |  |
| 84189100 | Furniture designed to receive refrigerating or freezing equipment | 2,2 | 0 |  |
| 84189910 | Evaporators and condensers for refrigerating equipment (excl. for household refrigerators) | 2,2 | 0 |  |
| 84189990 | Parts of refrigerating or freezing equipment and heat pumps, n.e.s. | 2,2 | 0 |  |
| 84191100 | Instantaneous gas water heaters (excl. boilers or water heaters for central heating) | 2,6 | 0 |  |
| 84191900 | Instantaneous or storage water heaters, non-electric (excl. instantaneous gas water heaters and boilers or water heaters for central heating) | 2,6 | 0 |  |
| 84192000 | Medical, surgical or laboratory sterilizers | Free | 0 |  |
| 84193100 | Dryers for agricultural products | 1,7 | 0 |  |
| 84193200 | Dryers for wood, paper pulp, paper or paperboard | 1,7 | 0 |  |
| 84193900 | Dryers (excl. dryers for agricultural products, for wood, paper pulp, paper or paperboard, for yarns, fabrics and other textile products, dryers for bottles or other containers, hairdryers, hand dryers and domestic appliances) | 1,7 | 0 |  |
| 84194000 | Distilling or rectifying plant | 1,7 | 0 |  |
| 84195000 | Heat-exchange units (excl. instantaneous heaters, storage water heaters, boilers and equipment without a separating wall) | 1,7 | 0 |  |
| 84196000 | Machinery for liquefying air or other gases | 1,7 | 0 |  |
| 84198120 | Percolators and other appliances for making coffee and other hot drinks (excl. domestic appliances) | 2,7 | 0 |  |
| 84198180 | Machinery, plant and equipment for cooking or heating food (excl. percolators and other appliances for making hot drinks and domestic appliances) | 1,7 | 0 |  |
| 84198910 | Cooling towers and similar plant for direct cooling (without a separating wall) by means of recirculated water | 1,7 | 0 |  |
| 84198930 | Vacuum-vapour plant for the deposition of metal | 2,4 | 0 |  |
| 84198998 | Machinery, plant or laboratory equipment, whether or not electrically heated, for the treatment of materials by a process involving a change of temperature, n.e.s. | 2,4 | 0 |  |
| 84199015 | Parts of medical, surgical or laboratory sterilizers, n.e.s. | Free | 0 |  |
| 84199085 | Parts of machinery, plant and laboratory equipment, whether or not electrically heated, for the treatment of materials by a process involving a change of temperature, and of non-electric instantaneous and storage water heaters, n.e.s. (excl. of medical, surgical or laboratory sterilizers, those for the manufacture of semiconductor boules or wafers, semiconductor devices, electronic integrated circuits or flat panel displays, and of furnaces, ovens and other equipment of heading 8514) | 1,7 | 0 |  |
| 84201010 | Calendering or other rolling machines, of a kind used in the textile industry | 1,7 | 0 |  |
| 84201030 | Calendering or other rolling machines, of a kind used in the paper industry | 1,7 | 0 |  |
| 84201080 | Calendering or other rolling machines (excl. such machines of a kind used in the textile, paper industries or for metals or glass) | 1,7 | 0 |  |
| 84209110 | Cylinders for calendering or other rolling machines, of cast iron (other than for metals or glass) | 1,7 | 0 |  |
| 84209180 | Cylinders for calendering or other rolling machines (excl. of cast iron and those for metals or glass) | 2,2 | 0 |  |
| 84209900 | Parts for calendering or rolling machines, n.e.s. (other than for metals or glass and excl. cylinders) | 2,2 | 0 |  |
| 84211100 | Centrifugal cream separators | 2,2 | 0 |  |
| 84211200 | Centrifugal clothes-dryers | 2,7 | 0 |  |
| 84211920 | Centrifuges of a kind used in laboratories | 1,5 | 0 |  |
| 84211970 | Centrifuges, incl. centrifugal dryers (excl. apparatus for isotope separation, cream separators, clothes-dryers, and centrifuges of a kind used in laboratories and in the manufacture of semiconductor wafers) | Free | 0 |  |
| 84212100 | Machinery and apparatus for filtering or purifying water | 1,7 | 0 |  |
| 84212200 | Machinery and apparatus for filtering or purifying beverages (excl.water) | 1,7 | 0 |  |
| 84212300 | Oil or petrol-filters for internal combustion engines | 1,7 | 0 |  |
| 84212900 | Machinery and apparatus for filtering or purifying liquids (excl. such machinery and apparatus for water and other beverages, oil or petrol-filters for internal combustion engines and artificial kidneys) | 1,7 | 0 |  |
| 84213100 | Intake air filters for internal combustion engines | 1,7 | 0 |  |
| 84213920 | Machinery and apparatus for filtering or purifying air (excl. isotope separators and intake air filters for internal combustion engines) | 1,7 | 0 |  |
| 84213960 | Machinery and apparatus for filtering or purifying gases (other than air), by a catalytic process (excl. isotope separators) | 1,7 | 0 |  |
| 84213980 | Machinery and apparatus for filtering and purifying gases (other than air and excl. those which operate using a catalytic process, and isotope separators) | 1,7 | 0 |  |
| 84219100 | Parts of centrifuges, incl. centrifugal dryers, n.e.s. | 1,7 | 0 |  |
| 84219900 | Parts of machinery and apparatus for filtering or purifying liquids or gases, n.e.s. | 1,7 | 0 |  |
| 84221100 | Dishwashing machines of the household type | 2,7 | 0 |  |
| 84221900 | Dishwashing machines (excl. those of the household type) | 1,7 | 0 |  |
| 84222000 | Machinery for cleaning or drying bottles or other containers (excl. dishwashing machines) | 1,7 | 0 |  |
| 84223000 | Machinery for filling, closing, sealing or labelling bottles, cans, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and similar containers; machinery for aerating beverages | 1,7 | 0 |  |
| 84224000 | Packing or wrapping machinery, incl. heat-shrink wrapping machinery (excl. machinery for filling, closing, sealing or labelling bottles, cans, boxes, bags or other containers and machinery for capsuling bottles, jars, tubes and similar containers) | 1,7 | 0 |  |
| 84229010 | Parts of dishwashing machines, n.e.s. | 1,7 | 0 |  |
| 84229090 | Parts of packing or wrapping machinery and of other machinery of heading 8422, n.e.s. (excl. parts of dishwashing machines) | 1,7 | 0 |  |
| 84231010 | Household scales (excl. personal weighing machines and baby scales) | 1,7 | 0 |  |
| 84231090 | Personal weighing machines, incl. baby scales | 1,7 | 0 |  |
| 84232000 | Scales for continuous weighing of goods on conveyors | 1,7 | 0 |  |
| 84233000 | Constant weight scales and scales for discharging a pre-determined weight of material into a bag or container, incl. hopper scales (excl. scales for continuous weighing of goods on conveyors) | 1,7 | 0 |  |
| 84238110 | Check weighers and automatic control machines operating by reference to a pre-determined weight, of a maximum weighing capacity ≤ 30kg | 1,7 | 0 |  |
| 84238130 | Machinery for weighing and labelling pre-packaged goods, of a maximum weighing capacity ≤ 30kg | 1,7 | 0 |  |
| 84238150 | Shop-scales of a maximum weighing capacity ≤ 30kg (excl. machinery for weighing and labelling pre-packaged goods) | 1,7 | 0 |  |
| 84238190 | Weighing machinery of a maximum weighting capacity ≤ 30kg (excl. of a sensitivity ≤ 50 mg; personal weighing machines; household scales; scales for continuous weighing of goods on conveyors; constant weight scales and scales for discharging a predetermined weight, incl. hopper scales; check weighers and automatic control machines for a pre-determined weight; for weighing and labelling packed goods; for use in shops) | 1,7 | 0 |  |
| 84238210 | Check weighers and automatic control machines operating by reference to a pre-determined weight, of a maximum weighing capacity > 30kg but ≤ 5.000kg | 1,7 | 0 |  |
| 84238290 | Weighing machinery having a maximum weighing capacity of > 30kg but ≤ 5.000kg (other than personal weighing machines, scales for continuous weighing of goods on conveyors, constant weight scales and scales for discharging a certain weight of material into a bag or container, incl. hopper scales, check weighers and automatic control machines operating by reference to a pre-determined weight) | 1,7 | 0 |  |
| 84238900 | Weighing machinery of a maximum weighing capacity > 5.000kg | 1,7 | 0 |  |
| 84239000 | Weighing machine weights of all kinds; parts of weighing machinery, n.e.s. | 1,7 | 0 |  |
| 84241000 | Fire extinguishers, whether or not charged | 1,7 | 0 |  |
| 84242000 | Spray guns and similar appliances (other than electrical machines, appliances and other devices for spraying molten metals or metal carbides of heading 8515, sand blasting machines and similar jet projecting machines) | 1,7 | 0 |  |
| 84243001 | Water cleaning appliances with built-in motor, with heating device | 1,7 | 0 |  |
| 84243008 | Water cleaning appliances with built-in motor, without heating device | 1,7 | 0 |  |
| 84243010 | Steam or sand blasting machines and similar jet projecting machines, compressed air operated | 1,7 | 0 |  |
| 84243090 | Steam or sand blasting machines and similar jet projecting machines (excl. compressed air operated and water cleaning appliances with built-in motor and appliances for cleaning special containers) | 1,7 | 0 |  |
| 84248110 | Agricultural or horticultural watering appliances, whether or not hand-operated | 1,7 | 0 |  |
| 84248130 | Portable agricultural or horticultural appliances, whether or not hand-operated, for projecting, dispersing or spraying liquids or powder | 1,7 | 0 |  |
| 84248191 | Agricultural or horticultural sprayers and powder distributors, designed to be mounted on or drawn by tractors | 1,7 | 0 |  |
| 84248199 | Agricultural or horticultural mechanical appliances, whether or not hand-operated, for projecting, dispersing or spraying liquids or powders (excl. watering appliances, portable appliances and sprayers and powder distributors designed to be mounted on or drawn by tractors) | 1,7 | 0 |  |
| 84248900 | Mechanical appliances, whether or not hand-operated, for projecting, dispersing or spraying liquids or powders, n.e.s. | 1,7 | 0 |  |
| 84249000 | Parts of fire extinguishers, spray guns and similar appliances, steam or sand blasting machines and similar jet projecting machines and machinery and apparatus for projecting, dispersing or spraying liquids or powders, n.e.s. | 1,7 | 0 |  |
| 84251100 | Pulley tackle and hoists, powered by electric motor (other than skip hoists or hoists of a kind used for raising vehicles) | Free | 0 |  |
| 84251900 | Pulley tackle and hoists (other than skip hoists or hoists of a kind used for raising vehicles), non-powered by electric motor | Free | 0 |  |
| 84253100 | Winches and capstans powered by electric motor | Free | 0 |  |
| 84253900 | Winches and capstans, non-powered by electric motor | Free | 0 |  |
| 84254100 | Built-in jacking systems of a type used in garages | Free | 0 |  |
| 84254200 | Jacks and hoists, hydraulic (excl. built-in jacking systems used in garages) | Free | 0 |  |
| 84254900 | Jacks and hoists of a kind used for raising vehicles, not hydraulic | Free | 0 |  |
| 84261100 | Overhead travelling cranes on fixed support | Free | 0 |  |
| 84261200 | Mobile lifting frames on tyres and straddle carriers | Free | 0 |  |
| 84261900 | Overhead travelling cranes, transporter cranes, gantry cranes, bridge cranes and mobile lifting frames (excl. overhead travelling cranes on fixed support, mobile lifting frames on tyres, straddle carriers and portal or pedestal jib cranes) | Free | 0 |  |
| 84262000 | Tower cranes | Free | 0 |  |
| 84263000 | Portal or pedestal jib cranes | Free | 0 |  |
| 84264100 | Mobile cranes and works trucks fitted with a crane, self-propelled, on tyres (excl. wheel-mounted cranes, mobile lifting frames on tyres and straddle carriers) | Free | 0 |  |
| 84264900 | Mobile cranes and works trucks fitted with a crane, self-propelled (excl. those on tyres and straddle carriers) | Free | 0 |  |
| 84269110 | Hydraulic cranes designed for the loading and unloading of the vehicle | Free | 0 |  |
| 84269190 | Cranes designed for mounting on road vehicles (excl. hydraulic cranes designed for the loading and unloading of vehicles) | Free | 0 |  |
| 84269900 | Ships' derricks; cranes, incl. cable cranes (excl. overhead travelling cranes, transporter cranes, gantry cranes, portal or pedestal jib cranes, bridge cranes, mobile lifting frames and straddle carriers, tower cranes, works trucks fitted with a crane, mobile cranes and cranes designed for mounting on road vehicles) | Free | 0 |  |
| 84271010 | Self-propelled works trucks powered by an electric motor, with a lifting height ≥ 1 m | 4,5 | 0 |  |
| 84271090 | Self-propelled works trucks powered by an electric motor, with a lifting height < 1 m | 4,5 | 0 |  |
| 84272011 | Rough terrain fork-lift and other stacking trucks, self-propelled, with a lifting height ≥ 1 m | 4,5 | 0 |  |
| 84272019 | Works trucks, self-propelled, with a lifting height ≥ 1 m, non- powered with an electric motor (excl. rough terrain fork-lift trucks and other stacking trucks) | 4,5 | 0 |  |
| 84272090 | Works trucks, self-propelled, with a lifting height < 1 m, non-powered with an electric motor | 4,5 | 0 |  |
| 84279000 | Works trucks fitted with lifting or handling equipment, not self-propelled | 4 | 0 |  |
| 84281020 | Lifts and skip hoists, electrically operated | Free | 0 |  |
| 84281080 | Lifts and skip hoists, non-electrically operated | Free | 0 |  |
| 84282020 | Pneumatic elevators and conveyors, for bulk materials | Free | 0 |  |
| 84282080 | Pneumatic elevators and conveyors (excl. those for bulk materials) | Free | 0 |  |
| 84283100 | Continuous-action elevators and conveyors for goods or materials, for underground use (excl. pneumatic elevators and conveyors) | Free | 0 |  |
| 84283200 | Continuous-action elevators and conveyors for goods or materials, bucket type (excl. for underground use) | Free | 0 |  |
| 84283300 | Continuous-action elevators and conveyors for goods or materials, belt type (excl. those for underground use) | Free | 0 |  |
| 84283920 | Roller conveyors | Free | 0 |  |
| 84283990 | Continuous-action conveyors for goods or materials (excl. specially designed for underground use, continuous-action conveyors with buckets or belts, wheel conveyors and other roller conveyors, pneumatic continuous-action conveyors and automated material handling machines for transport, handling and storage of material for semiconductor devices) | Free | 0 |  |
| 84284000 | Escalators and moving walkways | Free | 0 |  |
| 84286000 | Teleferics, chairlifts, ski-draglines; traction mechanisms for funiculars | Free | 0 |  |
| 84289071 | Loaders specially designed for attachment to agricultural tractors | Free | 0 |  |
| 84289079 | Loaders for use in agriculture (excl. those specially designed for attachment to agricultural tractors) | Free | 0 |  |
| 84289090 | Lifting, handling, loading or unloading machinery, n.e.s. | Free | 0 |  |
| 84291100 | Self-propelled bulldozers and angledozers, track laying | Free | 0 |  |
| 84291900 | Self-propelled bulldozers and angledozers, on wheels | Free | 0 |  |
| 84292000 | Self-propelled graders and levellers | Free | 0 |  |
| 84293000 | Self-propelled scrapers | Free | 0 |  |
| 84294010 | Self-propelled roadrollers, vibratory | Free | 0 |  |
| 84294030 | Self-propelled roadrollers (other than vibratory) | Free | 0 |  |
| 84294090 | Self-propelled tamping machines (excl. roadrollers) | Free | 0 |  |
| 84295110 | Self-propelled front-end shovel loaders specially designed for underground use | Free | 0 |  |
| 84295191 | Self-propelled front-end crawler shovel loaders (other than specially designed for underground use) | Free | 0 |  |
| 84295199 | Self-propelled front-end shovel loaders (other than specially designed for underground use or crawler shovel loaders) | Free | 0 |  |
| 84295210 | Self-propelled track-laying excavators, with a 360° revolving superstructure | Free | 0 |  |
| 84295290 | Self-propelling mechanical shovels with a 360° revolving superstructure (other than on track-laying excavators) | Free | 0 |  |
| 84295900 | Self-propelled mechanical shovels, excavators and shovel loaders (excl. self-propelled mechanical shovels with a 360° revolving superstructure and front-end shovel loaders) | Free | 0 |  |
| 84301000 | Pile-drivers and pile-extractors (excl. those mounted on railway wagons, motor vehicle chassis or lorries) | Free | 0 |  |
| 84302000 | Snowploughs and snowblowers (excl. those mounted on railway wagons, motor vehicle chassis or lorries) | Free | 0 |  |
| 84303100 | Self-propelled coal or rock cutters and tunnelling machinery (excl. hydraulically operated self-advancing supports for mines) | Free | 0 |  |
| 84303900 | Coal or rock cutters and tunnelling machinery, not self-propelled (excl. hand-operated tools and hydraulically operated self-advancing supports for mines) | Free | 0 |  |
| 84304100 | Self-propelled boring or sinking machinery for boring earth or extracting minerals or ores (excl. those mounted on railway or tramway wagons, motor vehicle chassis or lorries and tunnelling machinery) | Free | 0 |  |
| 84304900 | Boring or sinking machinery for boring earth or extracting minerals or ores, not self-propelled and not hydraulic (excl. tunnelling machinery and hand-operated tools) | Free | 0 |  |
| 84305000 | Self-propelled earth-moving machinery, n.e.s. | Free | 0 |  |
| 84306100 | Tamping or compacting machinery, not self-propelled (excl. hand-operated tools) | Free | 0 |  |
| 84306900 | Earth moving machinery, not self-propelled, n.e.s. | Free | 0 |  |
| 84311000 | Parts of pulley tackles and hoists (other than skip hoists), winches, capstans and jacks, n.e.s. | Free | 0 |  |
| 84312000 | Parts of fork-lift trucks and other works trucks fitted with lifting or handling equipment, n.e.s. | 4 | 0 |  |
| 84313100 | Parts of lifts, skip hoists or escalators, n.e.s. | Free | 0 |  |
| 84313900 | Parts of machinery of heading 8428, n.e.s. | Free | 0 |  |
| 84314100 | Buckets, shovels, grabs and grips for machinery of heading 8426, 8429 and 8430 | Free | 0 |  |
| 84314200 | Bulldozer or angledozer blades, n.e.s. | Free | 0 |  |
| 84314300 | Parts for boring or sinking machinery of subheading 8430.41 or 8430.49, n.e.s. | Free | 0 |  |
| 84314920 | Parts of machinery of heading 8426, 8429 and 8430 of cast iron or cast steel, n.e.s. | Free | 0 |  |
| 84314980 | Parts of machinery of heading 8426, 8429 and 8430, n.e.s. | Free | 0 |  |
| 84321000 | Ploughs for use in agriculture, horticulture or forestry | Free | 0 |  |
| 84322100 | Disc harrows for use in agriculture, horticulture or forestry | Free | 0 |  |
| 84322910 | Scarifiers and cultivators for use in agriculture, horticulture and forestry | Free | 0 |  |
| 84322930 | Harrows for use in agriculture, horticulture and forestry (excl. disc harrows) | Free | 0 |  |
| 84322950 | Rotovators for use in agriculture, horticulture and forestry | Free | 0 |  |
| 84322990 | Weeders and hoes for use in agriculture, horticulture and forestry (excl. rotovators) | Free | 0 |  |
| 84323011 | Central driven precision spacing seeders for use in agriculture, horticulture and forestry | Free | 0 |  |
| 84323019 | Seeders for use in agriculture, horticulture and forestry (excl. central driven precision spacing seeders) | Free | 0 |  |
| 84323090 | Planters and transplanters for use in agriculture, horticulture and forestry | Free | 0 |  |
| 84324010 | Mineral or chemical fertiliser distributors for use in agriculture, horticulture and forestry (excl. sprayers) | Free | 0 |  |
| 84324090 | Farmyard manure or compost spreaders for use in agriculture, horticulture and forestry (excl. sprayers) | Free | 0 |  |
| 84328000 | Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers (excl. sprayers and dusters, ploughs, harrows, scarifiers, cultivators, weeders, hoes, seeders, planters, manure spreaders and fertiliser distributors) | Free | 0 |  |
| 84329000 | Parts of agricultural, horticultural or forestry machinery for soil preparation or cultivation or of lawn or sports-ground rollers, n.e.s. | Free | 0 |  |
| 84331110 | Electric motor mowers for lawns, parks or sports grounds, with the cutting device rotating in a horizontal plane | Free | 0 |  |
| 84331151 | Self-propelled mowers for lawns, parks or sports grounds, powered non-electrically, with the cutting device rotating in a horizontal plane, with a seat | Free | 0 |  |
| 84331159 | Self-propelled mowers for lawns, parks or sports grounds, powered non-electrically, with the cutting device rotating in a horizontal plane, without a seat | Free | 0 |  |
| 84331190 | Mowers for lawns, parks or sports grounds, powered non-electrically, with the cutting device rotating in a horizontal plane not self-propelled | Free | 0 |  |
| 84331910 | Electric motor mowers for lawns, parks or sports grounds, with the cutting device rotating in a vertical plane or with cutter bars | Free | 0 |  |
| 84331951 | Self-propelled motor mowers for lawns, parks or sports grounds, powered non-electrically, with the cutting device rotating in a vertical plane or with cutter bars, with a seat | Free | 0 |  |
| 84331959 | Self-propelled motor mowers for lawns, parks or sports grounds, powered non-electrically, with the cutting device rotating in a vertical plane or with cutter bars, without a seat | Free | 0 |  |
| 84331970 | Motor mowers for lawns, parks or sports grounds, powered non-electrically, with the cutting device rotating in a vertical plane or with cutter bars, not self-propelled | Free | 0 |  |
| 84331990 | Mowers for lawns, parks or sports grounds, without motor | Free | 0 |  |
| 84332010 | Motor mowers (excl. mowers for lawns, parks or sports grounds) | Free | 0 |  |
| 84332050 | Mowers without motor, incl. cutter bars, designed to be carried on or hauled by a tractor | Free | 0 |  |
| 84332090 | Mowers (excl. mowers designed to be carried on or hauled by a tractor, mowers for lawns, parks or sports grounds, motor mowers and combine harvester-threshers) | Free | 0 |  |
| 84333000 | Haymaking machinery (excl. mowers) | Free | 0 |  |
| 84334000 | Straw or fodder balers, incl. pick-up balers | Free | 0 |  |
| 84335100 | Combine harvester-threshers | Free | 0 |  |
| 84335200 | Threshing machinery (excl. combine harvester-threshers) | Free | 0 |  |
| 84335310 | Potato-diggers and potato harvesters | Free | 0 |  |
| 84335330 | Beet-topping machines and beet harvesters | Free | 0 |  |
| 84335390 | Root or tuber harvesting machines (excl. potato-diggers and potato harvesters and beet-topping machines and beet harvesters) | Free | 0 |  |
| 84335911 | Forage harvesters, self-propelled | Free | 0 |  |
| 84335919 | Forage harvesters, not self-propelled | Free | 0 |  |
| 84335985 | Harvesting machinery for agricultural produce (excl. mowers, haymaking machinery, straw and fodder balers, incl. pick-up balers, combine harvester-threshers and other threshing machinery, root or tuber harvesting machines, forage harvesters) | Free | 0 |  |
| 84336000 | Machines for cleaning, sorting or grading eggs, fruit or other agricultural produce (excl. machines for cleaning, sorting or grading seed, grain or dried leguminous vegetables of heading 8437) | Free | 0 |  |
| 84339000 | Parts of harvesting machinery, threshing machinery, mowers and machines for cleaning, sorting or grading agricultural produce, n.e.s. | Free | 0 |  |
| 84341000 | Milking machines | Free | 0 |  |
| 84342000 | Dairy machinery (excl. refrigerating or heat treatment equipment, cream separators, clarifying centrifuges, filter presses and other filtering equipment) | Free | 0 |  |
| 84349000 | Parts of milking machines and dairy machinery, n.e.s. | Free | 0 |  |
| 84351000 | Presses, crushers and similar machinery used in the manufacture of wine, cider, fruit juices or similar beverages (excl. machinery for the treatment of these beverages, incl. centrifuges, filter presses, other filtering equipment and domestic appliances) | 1,7 | 0 |  |
| 84359000 | Parts of presses, crushers and similar machinery used in the manufacture of wine, cider, fruit juices or similar beverages, n.e.s. | 1,7 | 0 |  |
| 84361000 | Machinery for preparing animal feedingstuffs in agricultural holdings and similar undertakings (excl. machinery for the feedingstuff industry, forage harvesters and autoclaves for cooking fodder) | 1,7 | 0 |  |
| 84362100 | Poultry incubators and brooders | 1,7 | 0 |  |
| 84362900 | Poultry-keeping machinery (excl. machines for sorting or grading eggs, poultry pickers of heading 8438 and incubators and brooders) | 1,7 | 0 |  |
| 84368010 | Forestry machinery, n.e.s. | 1,7 | 0 |  |
| 84368090 | Agricultural, horticultural, forestry, poultry-keeping or bee-keeping machinery, n.e.s. | 1,7 | 0 |  |
| 84369100 | Parts of poultry-keeping machinery or poultry incubators and brooders, n.e.s. | 1,7 | 0 |  |
| 84369900 | Parts of agricultural, horticultural, forestry or bee-keeping machinery, n.e.s. | 1,7 | 0 |  |
| 84371000 | Machines for cleaning, sorting or grading seed, grain or dried leguminous vegetables | 1,7 | 0 |  |
| 84378000 | Machinery used in the milling industry or for the working of cereals or dried leguminous vegetables (excl. farm-type machinery, heat treatment equipment, centrifugal dryers, air filters and machines for cleaning, sorting or grading seed, grain or dried leguminous vegetables) | 1,7 | 0 |  |
| 84379000 | Parts of machinery used in the milling industry or for the working of cereals or dried leguminous vegetables or machines for cleaning, sorting or grading seed, grain or dried leguminous vegetables, n.e.s. | 1,7 | 0 |  |
| 84381010 | Bakery machinery (excl. ovens and dough rollers) | 1,7 | 0 |  |
| 84381090 | Machinery for the industrial preparation or manufacture of macaroni, spaghetti or similar products (excl. macaroni drying machines and dough rollers) | 1,7 | 0 |  |
| 84382000 | Machinery for the industrial preparation or manufacture of confectionery, cocoa or chocolate (excl. centrifuges and filtering, heating or refrigerating equipment) | 1,7 | 0 |  |
| 84383000 | Machinery for sugar manufacture (excl. centrifuges and filtering, heating or refrigerating equipment) | 1,7 | 0 |  |
| 84384000 | Brewery machinery (excl. centrifuges and filtering, heating or refrigerating equipment) | 1,7 | 0 |  |
| 84385000 | Machinery for the industrial preparation of meat or poultry (excl. cooking and other heating appliances and refrigerating or freezing equipment) | 1,7 | 0 |  |
| 84386000 | Machinery for the industrial preparation of fruits, nuts or vegetables (excl. cooking and other heating appliances, refrigerating or freezing equipment and machinery for the sorting or grading of fruit and vegetables) | 1,7 | 0 |  |
| 84388010 | Machinery for the industrial preparation of tea or coffee (excl. centrifuges, filtering equipment, roasters, freeze-dryers and other heating appliances) | 1,7 | 0 |  |
| 84388091 | Machinery for the industrial preparation or manufacture of drink (excl. centrifuges, filtering, heating or refrigerating equipment) | 1,7 | 0 |  |
| 84388099 | Machinery for the industrial preparation or manufacture of food or drink, n.e.s. | 1,7 | 0 |  |
| 84389000 | Parts of machinery for the industrial preparation or manufacture of food or drink, n.e.s. | 1,7 | 0 |  |
| 84391000 | Machinery for making pulp of fibrous cellulosic material (excl. autoclaves, boilers and other heating appliances) | 1,7 | 0 |  |
| 84392000 | Machinery for making paper or paperboard (excl. dryers and other heating appliances, calenders and machinery for making pulp) | 1,7 | 0 |  |
| 84393000 | Machinery for finishing paper or paperboard (excl. calenders) | 1,7 | 0 |  |
| 84399100 | Parts of machinery for making pulp of fibrous cellulosic material, n.e.s. | 1,7 | 0 |  |
| 84399900 | Parts of machinery for making or finishing paper or paperboard, n.e.s. | 1,7 | 0 |  |
| 84401010 | Folding machines for bookbinding | 1,7 | 0 |  |
| 84401020 | Collating machines and gathering machines for bookbinding | 1,7 | 0 |  |
| 84401030 | Sewing, wire stitching and stapling machines, incl. book-sewing machines, for bookbinding | 1,7 | 0 |  |
| 84401040 | Unsewn "perfect" binding machines | 1,7 | 0 |  |
| 84401090 | Bookbinding machinery (excl. machinery of heading 8441, general-purpose presses, printing machinery of heading 8443 and machines of uses ancillary to printing, folding machines, collating machines, gathering machines, sewing, wire stitching and stapling machines and unsewn binding machines) | 1,7 | 0 |  |
| 84409000 | Parts of bookbinding machinery, n.e.s. | 1,7 | 0 |  |
| 84411010 | Combined reel slitting and re-reeling machines, for making up paper pulp, paper or paperboard | 1,7 | 0 |  |
| 84411020 | Slitting and cross cutting machines, for making up paper pulp, paper or paperboard (excl. combined reel slitting and re-reeling machines) | 1,7 | 0 |  |
| 84411030 | Guillotines for paper or paperboard | 1,7 | 0 |  |
| 84411070 | Cutting machines for paper or paperboard (other than bookbinding machinery of heading 8440, combined reel slitting and re-reeling machines, other slitting and cross-cutting machines and guillotines) | 1,7 | 0 |  |
| 84412000 | Machines for making bags, sacks or envelopes out of paper pulp, paper or paperboard (excl. sewing machines and eyeletting machines) | 1,7 | 0 |  |
| 84413000 | Machines for making cartons, boxes, cases, tubes, drums or similar containers (other than by moulding) out of paper pulp, paper or paperboard (excl. drying equipment and sewing machines) | 1,7 | 0 |  |
| 84414000 | Machines for moulding articles in paper pulp, paper or paperboard (excl. drying equipment) | 1,7 | 0 |  |
| 84418000 | Machinery for making up paper pulp, paper or paperboard, n.e.s. | 1,7 | 0 |  |
| 84419010 | Parts of cutting machines for making up paper pulp, paper or paperboard, n.e.s. | 1,7 | 0 |  |
| 84419090 | Parts of machinery for making up paper pulp, paper or paperboard, n.e.s. | 1,7 | 0 |  |
| 84423010 | Phototypesetting and composing machines (excl. general purpose automatic data-processing machines also used for phototypesetting) | 1,7 | 0 |  |
| 84423091 | Machinery for type founding and typesetting "combined", e.g. linotypes, monotypes and intertypes | Free | 0 |  |
| 84423099 | Machinery, apparatus and equipment for preparing or making plates, cylinders or other printing components; plates, cylinders and other printing components (excl. machine tools of heading 8456 to 8465 and machinery for type founding and typesetting) | 1,7 | 0 |  |
| 84424000 | Parts of machinery, apparatus and equipment for preparing or making printing blocks, plates, cylinders or other printing components, n.e.s. | 1,7 | 0 |  |
| 84425020 | Plates, cylinders and other printing components, with printing image "e.g. for gravure printing" | 1,7 | 0 |  |
| 84425080 | Lithographic stones, plates and cylinders, without printing image, but prepared for printing purposes, e.g. planed, grained or polished | 1,7 | 0 |  |
| 84431100 | Offset printing machinery, reel fed | 1,7 | 0 |  |
| 84431200 | Offset printing machinery, sheet fed [office type], using sheets of a side ≤ 22 x 36cm in the unfolded state | 1,7 | 0 |  |
| 84431310 | Offset printing machinery, sheet fed, used, taking sheets of a size > 22 x 36cm | 1,7 | 0 |  |
| 84431331 | Offset printing machinery, sheet fed, new, taking sheets of a size ≤ 52 x 74cm but > 22 x 36cm | 1,7 | 0 |  |
| 84431335 | Offset printing machinery, sheet fed, new, taking sheets of a size > 52 x 74cm but ≤ 74x107cm | 1,7 | 0 |  |
| 84431339 | Offset printing machinery, sheet fed, new, taking sheets of a size > 74 x 107cm | 1,7 | 0 |  |
| 84431390 | Offset printing machinery (excl. reel feed and sheet feed) | 1,7 | 0 |  |
| 84431400 | Letterpress printing machinery, reel fed (excl. flexographic printing machinery) | 1,7 | 0 |  |
| 84431500 | Letterpress printing machinery (excl. flexographic printing and reel fed machinery) | 1,7 | 0 |  |
| 84431600 | Flexographic printing machinery | 1,7 | 0 |  |
| 84431700 | Gravure printing machinery | 1,7 | 0 |  |
| 84431920 | Printing machinery for printing textile materials (excl. offset, flexographic, letterpress and gravure printing machinery) | 1,7 | 0 |  |
| 84431940 | Printing machinery for use in the production of semiconductors | 1,7 | 0 |  |
| 84431970 | Printing machinery used for printing by means of plates, cylinders and other printing components of heading 8442 (excl. machinery for printing textile materials, those for use in the production of semiconductors, ink jet printing machines, hectograph or stencil duplicating machines, addressing machines and other office printing machines of heading 8469 to 8472 and offset, flexographic, letterpress and gravure printing machinery) | 1,7 | 0 |  |
| 84433120 | Machines having digital copying as principal function, where the copying is performed by scanning the original and printing the copies by means of an electrostatic print engine, capable of connecting to an automatic data processing machine or to a network | 2,2 | 0 |  |
| 84433180 | Machines which perform two or more of the functions of printing, copying or facsimile transmission, capable of connecting to an automatic data processing machine or to a network (excl. those having digital copying as principal function, where the copying is performed by scanning the original and printing the copies by means of an electrostatic print engine) | Free | 0 |  |
| 84433210 | Printers capable of connecting to an automatic data processing machine or to a network | Free | 0 |  |
| 84433230 | Facsimile machines capable of connecting to an automatic data processing machine or to a network | Free | 0 |  |
| 84433291 | Machines only performing a copying function by scanning the original and printing the copies by means of an electrostatic print engine capable of connecting to an automatic data processing machine or to a network | 6 | 0 |  |
| 84433293 | Machines only performing a copying function incorporating an optical system capable of connecting to an automatic data processing machine or to a network (excl. those performing a copying function by scanning the original and printing the copies by means of an electrostatic print) | Free | 0 |  |
| 84433299 | Machines only performing a copying function incorporating a non-optical system capable of connecting to an automatic data processing machine or to a network | 2,2 | 0 |  |
| 84433910 | Machines performing a copying function by scanning the original and printing the copies by means of an electrostatic print engine (excl. those capable of connecting to an automatic data processing machine or to a network) | 6 | 0 |  |
| 84433931 | Machines performing a copying function incorporating an optical system (excl. capable of connecting to an automatic data processing machine or to a network and those performing a copying function by scanning the original and printing the copies by means of an electrostatic print) | Free | 0 |  |
| 84433939 | Machines only performing a copying function incorporating a non-optical system (excl. capable of connecting to an automatic data processing machine or to a network) | 3 | 0 |  |
| 84433990 | Printers and facsimile machines (excl. those capable of connecting to an automatic data processing machine or to a network) | 2,2 | 0 |  |
| 84439110 | Parts and accessories of printing machinery for use in the production of semiconductors, n.e.s. | 1,7 | 0 |  |
| 84439191 | Parts and accessories of printing machinery used for printing by means of plates, cylinders and other printing components of heading 8442, of cast iron or cast steel, n.e.s. (excl. of printing machinery for use in the production of semiconductors) | 1,7 | 0 |  |
| 84439199 | Parts and accessories of printing machinery used for printing by means of plates, cylinders and other printing components of heading 8442, n.e.s. (excl. of printing machinery for use in the production of semiconductors and of cast iron or cast steel) | 1,7 | 0 |  |
| 84439910 | Electronic assemblies of printers, copying machines and facsimile machines (excl. of printing machinery used for printing by means of plates, cylinders and other printing components of heading 8442) | Free | 0 |  |
| 84439990 | Parts and accessories of printers, copying machines and facsimile machines, n.e.s. (excl. electronic assemblies and of printing machinery used for printing by means of plates, cylinders and other printing components of heading 8442) | Free | 0 |  |
| 84440010 | Machines for extruding filaments of man-made textile materials | 1,7 | 0 |  |
| 84440090 | Machines for drawing, texturing or cutting filaments of man-made textile materials | 1,7 | 0 |  |
| 84451100 | Carding machines for preparing textile fibres | 1,7 | 0 |  |
| 84451200 | Combing machines for preparing textile fibres | 1,7 | 0 |  |
| 84451300 | Drawing or roving machines | 1,7 | 0 |  |
| 84451900 | Machines for preparing textile fibres (excl. carding, combing, drawing or roving machines) | 1,7 | 0 |  |
| 84452000 | Textile spinning machines (excl. extruding and drawing or roving machines) | 1,7 | 0 |  |
| 84453000 | Textile doubling or twisting machines | 1,7 | 0 |  |
| 84454000 | Textile winding, incl. weft-winding, or reeling machines | 1,7 | 0 |  |
| 84459000 | Machines for producing textile yarns and machines for preparing textile yarns for use on machines of heading 8446 or 8447 (excl. machines of heading 8444 and spinning, doubling or twisting machines) | 1,7 | 0 |  |
| 84461000 | Weaving machines for weaving fabrics of a width ≤ 30 cm | 1,7 | 0 |  |
| 84462100 | Power looms for weaving fabrics of a width > 30 cm, shuttle type | 1,7 | 0 |  |
| 84462900 | Hand looms for weaving fabrics of a width > 30 cm, shuttle type | 1,7 | 0 |  |
| 84463000 | Weaving machines for weaving fabrics of a width > 30 cm, shuttleless type | 1,7 | 0 |  |
| 84471100 | Circular knitting machines, with cylinder diameter ≤ 165 mm | 1,7 | 0 |  |
| 84471200 | Circular knitting machines, with cylinder diameter > 165 mm | 1,7 | 0 |  |
| 84472020 | Warp knitting machines, incl. Raschel type, and stitch-bonding machines | 1,7 | 0 |  |
| 84472080 | Flat knitting machines (excl. warp knitting machines, incl. Raschel type) | 1,7 | 0 |  |
| 84479000 | Machines for making gimped yarn, tulle, lace, embroidery, trimmings, braid or net and machines for tufting (excl. chain or blanket stitch machines) | 1,7 | 0 |  |
| 84481100 | Doobies and jacquards; card reducing, copying, punching or assembling machines for use therewith | 1,7 | 0 |  |
| 84481900 | Auxiliary machinery for machines of heading 8444, 8445, 8446 or 8447 (excl. doobies and jacquards, card reducing, copying, punching or assembling machines for use therewith) | 1,7 | 0 |  |
| 84482000 | Parts and accessories of machines for extruding, drawing, texturing or cutting man-made textile materials or of their auxiliary machinery, n.e.s. | 1,7 | 0 |  |
| 84483100 | Card clothing for machines for preparing textile fibres | 1,7 | 0 |  |
| 84483200 | Parts and accessories of machines for preparing textile fibres, n.e.s. (other than card clothing) | 1,7 | 0 |  |
| 84483300 | Spindles, spindle flyers, spinning rings and ring travellers, for machines of heading 8445 | 1,7 | 0 |  |
| 84483900 | Parts and accessories of machines of heading 8445, n.e.s. | 1,7 | 0 |  |
| 84484200 | Reeds for looms, healds and heald-frames | 1,7 | 0 |  |
| 84484900 | Parts and accessories of weaving machines "looms" and their auxiliary machinery, n.e.s. | 1,7 | 0 |  |
| 84485110 | Sinkers used in forming stitches, for machines of heading 8447 | 1,7 | 0 |  |
| 84485190 | Needles and other articles used in forming stitches, for machines of heading 8447 (excl. sinkers) | 1,7 | 0 |  |
| 84485900 | Parts and accessories of machines of heading 8447, n.e.s. | 1,7 | 0 |  |
| 84490000 | Machinery for the manufacture or finishing of felt or nonwovens in the piece or in shapes, incl. machinery for making felt hats; blocks for making hats; parts thereof (excl. machinery for preparing fibres for felt and calenders) | 1,7 | 0 |  |
| 84501111 | Fully-automatic household or laundry-type front-loading washing machines, of a dry linen capacity ≤ 6kg | 3 | 0 |  |
| 84501119 | Fully-automatic household or laundry-type top-loading washing machines, of a dry linen capacity ≤ 6kg | 3 | 0 |  |
| 84501190 | Fully-automatic household or laundry-type washing machines, of a dry linen capacity > 6kg but ≤ 10kg | 2,6 | 0 |  |
| 84501200 | Household or laundry-type washing machines, with built-in centrifugal drier (excl. fully-automatic machines) | 2,7 | 0 |  |
| 84501900 | Household or laundry-type washing machines, of a dry linen capacity ≤ 6kg (excl. fully-automatic machines and washing machines with built-in centrifugal drier) | 2,7 | 0 |  |
| 84502000 | Laundry-type washing machines, of a dry linen capacity > 10kg | 2,2 | 0 |  |
| 84509000 | Parts of household or laundry-type washing machines, n.e.s. | 2,7 | 0 |  |
| 84511000 | Dry-cleaning machines for made-up textile articles | 2,2 | 0 |  |
| 84512100 | Drying machines, of a dry linen capacity ≤ 10kg (excl. centrifugal driers) | 2,2 | 0 |  |
| 84512900 | Drying machines for textile yarns, fabrics or made-up textile articles (excl. machines of a dry linen capacity ≤ 10kg and centrifugal driers) | 2,2 | 0 |  |
| 84513000 | Ironing machines and presses, incl. fusing presses (excl. calenders) | 2,2 | 0 |  |
| 84514000 | Machines for washing, bleaching or dyeing textile yarns, fabrics or made-up textile articles (excl. household or laundry-type washing machines) | 2,2 | 0 |  |
| 84515000 | Machines for reeling, unreeling, folding, cutting or pinking textile fabrics | 2,2 | 0 |  |
| 84518010 | Machines used in the manufacture of linoleum or other floor coverings for applying the paste to the base fabric or other support (excl. calenders and general purpose presses) | 2,2 | 0 |  |
| 84518030 | Machinery for dressing or finishing textile yarns, fabrics or other made-up textile articles (excl. machinery for dressing or finishing felt, and calenders and general purpose presses) | 2,2 | 0 |  |
| 84518080 | Machinery for coating or impregnating textile yarns, fabrics or other made-up textile articles (excl. calenders and general purpose presses) | 2,2 | 0 |  |
| 84519000 | Parts of machines for washing, cleaning, wringing, drying, ironing, pressing, bleaching, dyeing, dressing, finishing, coating or impregnating textile yarns, fabrics or made-up textile articles; parts of machines used in the manufacture of linoleum or other floor coverings for applying the paste to the base fabric or other support; parts of machines for reeling, unreeling, folding, cutting or pinking textile fabrics, n.e.s. | 2,2 | 0 |  |
| 84521011 | Sewing machines "lock-stitch only" of the household type, with heads weighing ≤ 16kg without motor or ≤ 17kg with motor, having a value "not incl. frames, tables or furniture" of > EUR 65 each | 5,7 | 4 |  |
| 84521019 | Sewing machines "lock-stitch only" of the household type, with heads weighing ≤ 16kg without motor or ≤ 17kg with motor, having a value "not incl. frames, tables or furniture" of ≤ EUR 65; heads for these machines, weighing ≤ 16kg without motor or ≤  17 kg with motor | 9,7 | 7 |  |
| 84521090 | Sewing machines and heads, of the household type (excl. lock-stitch sewing machines with heads weighing ≤ 16kg without motor or ≤ 17kg with motor and heads weighing ≤ 16kg without motor or ≤ 17kg with motor) | 3,7 | 0 |  |
| 84522100 | Automatic sewing machines, industrial type | 3,7 | 0 |  |
| 84522900 | Sewing machines, industrial type (excl. automatic units) | 3,7 | 0 |  |
| 84523000 | Sewing machine needles | 2,7 | 0 |  |
| 84529000 | Furniture, bases and covers for sewing machines and parts thereof; other parts of sewing machines | 2,7 | 0 |  |
| 84531000 | Machinery for preparing, tanning or working hides, skins or leather (excl. drying machines, spray guns, machines for the dehairing of pigs, sewing machines and general purpose presses) | 1,7 | 0 |  |
| 84532000 | Machinery for making or repairing footwear of hides, skins or leather (excl. sewing machines) | 1,7 | 0 |  |
| 84538000 | Machinery for making or repairing articles of hides, skins or leather (excl. footwear and sewing machines) | 1,7 | 0 |  |
| 84539000 | Parts of machinery for preparing, tanning or working hides, skins or leather or for making or repairing footwear or other articles of hides, skins or leather, n.e.s. | 1,7 | 0 |  |
| 84541000 | Converters of a kind used in metallurgy or in metal foundries | 1,7 | 0 |  |
| 84542000 | Ingot moulds and ladles, of a kind used in metallurgy or in metal foundries | 1,7 | 0 |  |
| 84543010 | Machines for casting under pressure of a kind used in metallurgy or in metal foundries | 1,7 | 0 |  |
| 84543090 | Casting machines of a kind used in metallurgy or in metal foundries (excl. machines for casting under pressure) | 1,7 | 0 |  |
| 84549000 | Parts of converters, ladles, ingot moulds and casting machines of a kind used in metallurgy or in metal foundries, n.e.s. | 1,7 | 0 |  |
| 84551000 | Mills for rolling metal tubes | 2,7 | 0 |  |
| 84552100 | Hot or combination hot and cold metal-rolling mills (excl. tubes mills) | 2,7 | 0 |  |
| 84552200 | Cold-rolling mills for metal (excl. tube mills) | 2,7 | 0 |  |
| 84553010 | Rolls for metal-rolling mills, of cast iron | 2,7 | 0 |  |
| 84553031 | Hot-rolling work-rolls; hot-rolling and cold-rolling back-up rolls, of open-die forged steel, for metal | 2,7 | 0 |  |
| 84553039 | Cold-rolling work-rolls, for metal, of open-die forged steel | 2,7 | 0 |  |
| 84553090 | Rolls for metal-rolling mills, of cast or wrought steel | 2,7 | 0 |  |
| 84559000 | Parts of metal-rolling mills, n.e.s. | 2,7 | 0 |  |
| 84561000 | Machine tools for working any material by removal of material, operated by laser or other light or photon beam processes (excl. soldering and welding machines, incl. those which can be used for cutting, material testing machines and machines for the manufacture of semiconductor devices or of electronic integrated circuits) | 4,5 | 0 |  |
| 84562000 | Machine tools for working any material by removal of material, operated by ultrasonic processes (excl. cleaning apparatus operated by ultrasonic processes and material testing machines) | 3,5 | 0 |  |
| 84563011 | Machine tools for working any material by removal of material, operated by electro-discharge processes, wire-cut, numerically controlled | 3,5 | 0 |  |
| 84563019 | Machine tools for working any material by removal of material, operated by electro-discharge processes, numerically controlled (excl. such machines, wire-cut) | 3,5 | 0 |  |
| 84563090 | Machine tools for working any material by removal of material, operated by electro-discharge processes, not numerically controlled | 3,5 | 0 |  |
| 84569020 | Water-jet cutting machines | 1,7 | 0 |  |
| 84569080 | Machine tools for working any material by removal of material, operated by electro-chemical processes or electron beam, ion beam or plasma arc processes (excl. for soldering and welding machines, materials testing machines and machines for the manufacture of semiconductor devices or of electronic integrated circuits) | 3,5 | 0 |  |
| 84571010 | Horizontal machining centres for working metal | 2,7 | 0 |  |
| 84571090 | Machining centres for working metal (excl. horizontal machining centres) | 2,7 | 0 |  |
| 84572000 | Unit construction machines "single station", for working metal | 2,7 | 0 |  |
| 84573010 | Multi-station transfer machines for working metal, numerically controlled | 2,7 | 0 |  |
| 84573090 | Multi-station transfer machines for working metal, not numerically controlled | 2,7 | 0 |  |
| 84581120 | Horizontal turning centres for removing metal, numerically controlled | 2,7 | 0 |  |
| 84581141 | Horizontal single spindle automatic lathes for removing metal, numerically controlled | 2,7 | 0 |  |
| 84581149 | Horizontal multi-spindle automatic lathes for removing metal, numerically controlled | 2,7 | 0 |  |
| 84581180 | Horizontal lathes for removing metal, numerically controlled (excl. turning centres and automatic lathes) | 2,7 | 0 |  |
| 84581900 | Horizontal lathes, incl. turning centres, for removing metal, not numerically controlled | 2,7 | 0 |  |
| 84589120 | Turning centres for removing metal, numerically controlled (excl. horizontal turning centres) | 2,7 | 0 |  |
| 84589180 | Lathes for removing metal, numerically controlled (excl. horizontal lathes and turning centres) | 2,7 | 0 |  |
| 84589900 | Lathes, incl. turning centres, for removing metal, not numerically controlled (excl. horizontal lathes) | 2,7 | 0 |  |
| 84591000 | Way-type unit head machines for drilling, boring, milling, threading or tapping metal | 2,7 | 0 |  |
| 84592100 | Drilling machines for working metal, numerically controlled (excl. way-type unit head machines) | 2,7 | 0 |  |
| 84592900 | Drilling machines for working metal, not numerically controlled (excl. way-type unit head machines and hand-operated machines) | 2,7 | 0 |  |
| 84593100 | Boring-milling machines for metals, numerically controlled (excl. way-type unit head machines) | 1,7 | 0 |  |
| 84593900 | Boring-milling machines for metals, not numerically controlled (excl. way-type unit head machines) | 1,7 | 0 |  |
| 84594010 | Boring machines for metals, numerically controlled (excl. way-type unit head machines and boring-milling machines) | 1,7 | 0 |  |
| 84594090 | Boring machines for metals, not numerically controlled (excl. way-type unit head machines and boring-milling machines) | 1,7 | 0 |  |
| 84595100 | Milling machines for metals, knee-type, numerically controlled | 2,7 | 0 |  |
| 84595900 | Milling machines for metals, knee-type, not numerically controlled | 2,7 | 0 |  |
| 84596110 | Tool milling machines for metals, numerically controlled | 2,7 | 0 |  |
| 84596190 | Milling machines for metals, numerically controlled (excl. way-type unit head machines, boring-milling machines, knee-type milling machines, tool milling machines and gear cutting machines) | 2,7 | 0 |  |
| 84596910 | Tool milling machines for metals, not numerically controlled | 2,7 | 0 |  |
| 84596990 | Milling machines for metals, not numerically controlled (excl. way-type unit head machines, boring-milling machines, knee-type milling machines, tool milling machines and gear cutting machines) | 2,7 | 0 |  |
| 84597000 | Threading or tapping machines for metals (excl. way-type unit head machines) | 2,7 | 0 |  |
| 84601100 | Flat-surface grinding machines, for working metal, in which the positioning in any one axis can be set up to an accuracy of at least 0,01 mm, numerically controlled | 2,7 | 0 |  |
| 84601900 | Flat-surface grinding machines, for working metal, in which the positioning in any one axis can be set up to an accuracy of at least 0,01 mm, not numerically controlled | 2,7 | 0 |  |
| 84602111 | Internal cylindrical grinding machines for finishing metals, metal carbides or cermets, in which the positioning in any one axis can be set up to an accuracy of ≥ 0,01 mm, numerically controlled (other than gear finishing machines) | 2,7 | 0 |  |
| 84602115 | Centreless grinding machines, for finishing metals, metal carbides or cermets, in which the positioning in any one axis can be set up to an accuracy of ≥ 0,01 mm, numerically controlled (other than gear finishing machines) | 2,7 | 0 |  |
| 84602119 | Grinding machines for cylindrical surfaces, for finishing metals, metal carbides or cermets, in which the positioning of any one axis can be set up to a accuracy of ≥ 0,01 mm, numerically controlled (other than gear finishing machines, internal cylindrical grinding machines and centreless grinding machines) | 2,7 | 0 |  |
| 84602190 | Grinding machines, for working metals, metal carbides or cermets, in which the positioning in any one axis can be set up to an accuracy of at least 0,01 mm, numerically controlled (excl. flat- or cylindrical-surface grinding machines and gear cutting, gear grinding and gear finishing machines) | 2,7 | 0 |  |
| 84602910 | Grinding machines for cylindrical surfaces, for finishing metals, metal carbides or cermets, in which the positioning of any one axis can be set up to an accuracy of ≥ 0,01 mm, not numerically controlled (other than gear finishing machines) | 2,7 | 0 |  |
| 84602990 | Grinding machines for working metals, metal carbides or cermets, in which the positioning in any one axis can be set up to an accuracy of at least 0,01 mm, not numerically controlled (excl. flat- or cylindrical-surface grinding machines and gear cutting, and gear finishing machines) | 2,7 | 0 |  |
| 84603100 | Sharpening "tool or cutter grinding" machines, numerically controlled | 1,7 | 0 |  |
| 84603900 | Sharpening "tool or cutter grinding" machines, not numerically controlled | 1,7 | 0 |  |
| 84604010 | Honing or lapping machines, for finishing metals, metal carbides or cermets, numerically controlled (other than gear finishing machines) | 1,7 | 0 |  |
| 84604090 | Honing or lapping machines, for finishing metals, metal carbides or cermets, not numerically controlled (other than gear finishing machines) | 1,7 | 0 |  |
| 84609010 | Machines for deburring or polishing metals, metal carbides or cermets, in which the positioning in any one axis can be set up to an accuracy of at least 0,01 mm (excl. gear cutting, gear grinding or gear finishing machines) | 2,7 | 0 |  |
| 84609090 | Machines for deburring, grinding, or polishing metals, metal carbides or cermets (excl. grinding and polishing machines in which the positioning in any one axis can be set up to an accuracy of at least 0,01 mm, gear cutting, gear grinding or gear finishing machines and machines for working in the hand) | 1,7 | 0 |  |
| 84612000 | Shaping or slotting machines, for working metals, metal carbides or cermets | 1,7 | 0 |  |
| 84613010 | Broaching machines for working metal, metal carbides or cermets, numerically controlled | 1,7 | 0 |  |
| 84613090 | Broaching machines for working metal, metal carbides or cermets, not numerically controlled | 1,7 | 0 |  |
| 84614011 | Gear cutting machines, incl. abrasive gear cutting machines, for cutting cylindrical gears, numerically controlled, for working metals, metal carbides or cermets (excl. planing, slotting and broaching machines) | 2,7 | 0 |  |
| 84614019 | Gear cutting machines, incl. abrasive gear cutting machines, for cutting cylindrical gears, not numerically controlled, for working metals, metal carbides or cermets (excl. planing, slotting and broaching machines) | 2,7 | 0 |  |
| 84614031 | Gear cutting machines, incl. abrasive gear cutting machines, not for cylindrical gears, numerically controlled, for working metals, metal carbides or cermets (excl. planing, slotting and broaching machines) | 1,7 | 0 |  |
| 84614039 | Gear cutting machines, incl. abrasive gear cutting machines, not for cylindrical gears, not numerically controlled, for working metals, metal carbides or cermets (excl. planing, slotting and broaching machines) | 1,7 | 0 |  |
| 84614071 | Gear finishing machines, incl. abrasive gear cutting machines, in which the positioning in any one axis can be set up to an accuracy of at least 0,01 mm, numerically controlled, for working metals, metal carbides or cermets | 2,7 | 0 |  |
| 84614079 | Gear finishing machines, incl. abrasive gear cutting machines, in which the positioning in any one axis can be set up to an accuracy of at least 0,01 mm, not numerically controlled, for working metals, metal carbides or cermets | 2,7 | 0 |  |
| 84614090 | Gear finishing machines for working metals, metal carbides or cermets (excl. those in which the positioning in any one axis can be set up to an accuracy of at least 0,01 mm) | 1,7 | 0 |  |
| 84615011 | Circular saws for working metals, metal carbides or cermets (excl. machines for working in the hand) | 1,7 | 0 |  |
| 84615019 | Sawing machines for working metals, metal carbides or cermets (excl. machines for working in the hand and circular saws) | 1,7 | 0 |  |
| 84615090 | Cutting-off machines for working metals, metal carbides or cermets (excl. machines for working in the hand and sawing machines) | 1,7 | 0 |  |
| 84619000 | Planing machines and other machine tools for working metals, metal carbides or cermets by removing material, n.e.s. | 2,7 | 0 |  |
| 84621010 | Forging or die-stamping machines, incl. presses, and hammers, numerically controlled | 2,7 | 0 |  |
| 84621090 | Forging or die-stamping machines, incl. presses, and hammers, not numerically controlled | 1,7 | 0 |  |
| 84622110 | Bending, folding, straightening or flattening machines, incl. presses, numerically controlled, for working flat metal products | 2,7 | 0 |  |
| 84622180 | Bending, folding, straightening or flattening machines, incl. presses, numerically controlled, for working metal (excl. machines for the manufacture of semiconductor devices or of electronic integrated circuits) | 2,7 | 0 |  |
| 84622910 | Bending, folding, straightening or flattening machines, incl. presses, not numerically controlled, for working flat metal products | 1,7 | 0 |  |
| 84622991 | Bending, folding, straightening or flattening machines, incl. presses, hydraulic, not numerically controlled, for working metal (excl. machines for working flat products) | 1,7 | 0 |  |
| 84622998 | Bending, folding, straightening or flattening machines, incl. presses, not hydraulic, not numerically controlled, for working metal (excl. for working flat products and machines for the manufacture of semiconductor devices or of electronic integrated circuits) | 1,7 | 0 |  |
| 84623100 | Shearing machines, incl. presses, numerically controlled, for working metal (other than combined punching and shearing machines) | 2,7 | 0 |  |
| 84623910 | Shearing machines, incl. presses, not numerically controlled, for working flat metal products (excl. combined punching and shearing machines) | 1,7 | 0 |  |
| 84623991 | Shearing machines, incl. presses, hydraulic, not numerically controlled, for working metal (excl. machines for working flat metal products and combined punching and shearing machines) | 1,7 | 0 |  |
| 84623999 | Shearing machines, incl. presses, not hydraulic, not numerically controlled, for working metal (excl. machines for working flat metal products and combined punching and shearing machines) | 1,7 | 0 |  |
| 84624110 | Punching or notching machines, incl. presses, and combined punching and shearing machines, numerically controlled, for working flat metal products | 2,7 | 0 |  |
| 84624190 | Punching or notching machines, incl. presses, and combined punching and shearing machines, numerically controlled, for working metal (excl. machines for working flat metal products) | 2,7 | 0 |  |
| 84624910 | Punching or notching machines, incl. presses, and combined punching and shearing machines, not numerically controlled, for working flat metal products | 1,7 | 0 |  |
| 84624990 | Punching or notching machines, incl. presses, and combined punching and shearing machines, not numerically controlled, for working metal (excl. machines for working flat metal products) | 1,7 | 0 |  |
| 84629120 | Hydraulic presses, numerically controlled, for working metals (excl. forging, bending, folding, straightening and flattening presses) | 2,7 | 0 |  |
| 84629180 | Hydraulic presses, not numerically controlled, for working metal (excl. forging, bending, folding, straightening and flattening presses) | 2,7 | 0 |  |
| 84629920 | Presses, not hydraulic, numerically controlled, for working metals (excl. forging, bending, folding, straightening and flattening presses) | 2,7 | 0 |  |
| 84629980 | Presses, not hydraulic, not numerically controlled, for working metals (excl. forging, bending, folding, straightening and flattening presses) | 2,7 | 0 |  |
| 84631010 | Draw-benches for metal wire | 2,7 | 0 |  |
| 84631090 | Draw-benches for metal bars, tubes, profiles, or the like (excl. draw-benches for wire) | 2,7 | 0 |  |
| 84632000 | Thread rolling machines, for working metal | 2,7 | 0 |  |
| 84633000 | Machine tools for working metal wire, without removing material (excl. wire bending machines of heading 8461 and machines for working in the hand) | 2,7 | 0 |  |
| 84639000 | Machine tools for working metal, sintered metal carbides or cermets, without removing metal (excl. forging, bending, folding, straightening and flattening presses, shearing machines, punching or notching machines, presses, draw-benches, thread rolling machines, machines for working metal wire and machines for working in the hand) | 2,7 | 0 |  |
| 84641000 | Sawing machines for working stone, ceramics, concrete, asbestos-cement or like mineral materials or for cold-working glass (excl. machines for working in the hand) | 2,2 | 0 |  |
| 84642011 | Grinding or polishing machines, for cold-working optical glass | 2,2 | 0 |  |
| 84642019 | Grinding or polishing machines, for cold-working glass (other than optical glass) | 2,2 | 0 |  |
| 84642080 | Grinding or polishing machines, for working stones, concrete, asbestos cement or similar mineral substances (excl. for cold-working glass, hand-operated machines and machines for working semiconductor wafers) | 2,2 | 0 |  |
| 84649000 | Machine tools for working stones, concrete, asbestos cement or similar mineral substances or for cold-working glass (excl. sawing machines, grinding machines, polishing machines, hand-operated machines and machines for scribing or scoring semiconductor wafers) | 2,2 | 0 |  |
| 84651010 | Machines for working wood, cork, bone, hard rubber, hard plastics or similar hard materials, which can carry out different types of machining operations without tool change between such operations, with manual transfer of workpiece between each operation | 2,7 | 0 |  |
| 84651090 | Machines for working wood, cork, bone, hard rubber, hard plastics or similar hard materials, which can carry out different types of machining operations without tool change between such operations, with automatic transfer of workpiece between each operation | 2,7 | 0 |  |
| 84659110 | Bandsaws for working wood, cork, bone, hard rubber, hard plastics or similar hard materials (excl. machines for working in the hand) | 2,7 | 0 |  |
| 84659120 | Circular saws for working wood, cork, bone, hard rubber, hard plastics or similar hard materials (excl. machines for working in the hand) | 2,7 | 0 |  |
| 84659190 | Sawing machines for working wood, cork, bone, hard rubber, hard plastics or similar hard materials (excl. bandsaws, circular saws and machines for working in the hand) | 2,7 | 0 |  |
| 84659200 | Planing, milling or moulding -by cutting- machines, for working wood, cork, bone, hard rubber, hard plastics or similar hard materials (excl. machines for working in the hand and machines of subheading 8465.10) | 2,7 | 0 |  |
| 84659300 | Grinding, sanding or polishing machines for working wood, cork, bone, hard rubber, hard plastics or similar hard materials (excl. machines for working in the hand) | 2,7 | 0 |  |
| 84659400 | Bending or assembling machines for working wood, cork, bone, hard rubber, hard plastics or similar hard materials (excl. machines for working in the hand) | 2,7 | 0 |  |
| 84659500 | Drilling or mortising machines for working wood, cork, bone, hard rubber, hard plastics or similar hard materials (excl. machines for working in the hand and machines of subheading 8465.10) | 2,7 | 0 |  |
| 84659600 | Splitting, slicing or paring machines, for working wood | 2,7 | 0 |  |
| 84659900 | Machine tools for working wood, cork, bone, hard rubber, hard plastics or similar hard materials (excl. machines for working in the hand, machines of subheading 8465.10, sawing machines, planing, milling or moulding "by cutting" machines, grinding, sanding or polishing machines, bending or assembling machines, drilling or mortising machines and splitting, slicing or paring machines) | 2,7 | 0 |  |
| 84661020 | Arbors, collets and sleeves for use as tool holders in machine tools, incl. tool holders for any type of tool for working in the hand | 1,2 | 0 |  |
| 84661031 | Tool holders for lathes (excl. arbors, collets and sleeves) | 1,2 | 0 |  |
| 84661038 | Tool holders for machine tools, incl. tool holders for any type of tool for working in the hand (excl. tool holders for lathes, arbors, collets and sleeves) | 1,2 | 0 |  |
| 84661080 | Self-opening dieheads for machine tools | 1,2 | 0 |  |
| 84662020 | Work holders for machine tools in the form of jigs and fixtures for specific applications, incl. sets of standard jig and fixture components | 1,2 | 0 |  |
| 84662091 | Work holders for lathes (excl. work holders in the form of jigs and fixtures for specific applications, incl. sets of standard jig and fixture components) | 1,2 | 0 |  |
| 84662098 | Work holders for machine tools (excl. work holders for lathes and in the form of jigs and fixtures for specific applications, incl. sets of standard jig and fixture components) | 1,2 | 0 |  |
| 84663000 | Dividing heads and other special attachments for machine tools, n.e.s. | 1,2 | 0 |  |
| 84669120 | Parts and accessories for machine tools for working stone, ceramics, concrete, asbestos-cement or like mineral materials or for cold-working glass, n.e.s., of cast iron or cast steel | 1,2 | 0 |  |
| 84669195 | Parts and accessories for machine tools for working stone, ceramics, concrete, asbestos-cement or like mineral materials or for cold-working glass, n.e.s. (excl. of cast iron or cast steel) | 1,2 | 0 |  |
| 84669220 | Parts and accessories for machine tools for working wood, cork, bone, hard rubber, hard plastics or similar hard materials, of cast iron or cast steel, n.e.s. | 1,2 | 0 |  |
| 84669280 | Parts and accessories for machine tools for working wood, cork, bone, hard rubber, hard plastics or similar hard materials, n.e.s. (excl. of cast iron or cast steel) | 1,2 | 0 |  |
| 84669330 | Parts and accessories for water-jet cutting machines, n.e.s. | 1,7 | 0 |  |
| 84669370 | Parts and accessories for machine tools for working metal by removing material, n.e.s. (excl. for water-jet cutting machines) | 1,2 | 0 |  |
| 84669400 | Parts and accessories for machine tools for working metal without removing material, n.e.s. | 1,2 | 0 |  |
| 84671110 | Tools for working in the hand, pneumatic, rotary type, for working metal | 1,7 | 0 |  |
| 84671190 | Tools for working in the hand, pneumatic, rotary type (other than for working metal) | 1,7 | 0 |  |
| 84671900 | Pneumatic tools for working in the hand, non-rotary type | 1,7 | 0 |  |
| 84672110 | Drills of all kinds for working in the hand, with self-contained electric motor capable of operation without an external source of power | 2,7 | 0 |  |
| 84672191 | Electropneumatic drills of all kinds for working in the hand | 2,7 | 0 |  |
| 84672199 | Drills of all kinds for working in the hand, with self-contained electric motor operating with an external source of power (excl. electropneumatic drills) | 2,7 | 0 |  |
| 84672210 | Chainsaws for working in the hand, with self-contained electric motor | 2,7 | 0 |  |
| 84672230 | Circular saws for working in the hand, with self-contained electric motor | 2,7 | 0 |  |
| 84672290 | Saws for working in the hand, with self-contained electric motor (excl. chainsaws and circular saws) | 2,7 | 0 |  |
| 84672920 | Electromechanical tools for working in the hand, with self-contained electric motor capable of operation without an external source of power (excl. saws and drills) | 2,7 | 0 |  |
| 84672951 | Angle grinders for working in the hand, with self-contained electric motor, operating with an external source of power | 2,7 | 0 |  |
| 84672953 | Belt sanders for working in the hand, with self-contained electric motor, operating with an external source of power | 2,7 | 0 |  |
| 84672959 | Grinders and sanders, for working in the hand, with self-contained electric motor, operating with an external source of power (excl. angle grinders and belt sanders) | 2,7 | 0 |  |
| 84672970 | Planers for working in the hand, with self-contained electric motor, operating with an external source of power | 2,7 | 0 |  |
| 84672980 | Hedge trimmers and lawn edge cutters, for working in the hand, with self-contained electric motor operating with an external source of power | 2,7 | 0 |  |
| 84672985 | Electromechanical tools for working in the hand, with self-contained electric motor operating with an external source of power (excl. saws, drills, grinders, sanders, planers, hedge trimmers and lawn edge cutters) | 2,7 | 0 |  |
| 84678100 | Chainsaws for working in the hand, with self-contained non-electric motor | 1,7 | 0 |  |
| 84678900 | Tools for working in the hand, hydraulic or with self‑contained non-electric motor (excl. chainsaws and pneumatic tools) | 1,7 | 0 |  |
| 84679100 | Parts of chainsaws, for working in the hand, with self‑contained electric or non-electric motor, n.e.s. | 1,7 | 0 |  |
| 84679200 | Parts of pneumatic tools for working in the hand, n.e.s. | 1,7 | 0 |  |
| 84679900 | Parts of pneumatic tools for working in the hand, hydraulic or with self-contained electric or non-electric motor, n.e.s. | 1,7 | 0 |  |
| 84681000 | Hand-held blow pipes, gas-operated, for soldering, brazing or welding | 2,2 | 0 |  |
| 84682000 | Gas-operated machinery and apparatus for soldering, brazing, welding or surface tempering (excl. hand-held blow pipes) | 2,2 | 0 |  |
| 84688000 | Machinery and apparatus for welding, not gas-operated (excl. electric machines and apparatus of heading 8515) | 2,2 | 0 |  |
| 84689000 | Parts of machinery and apparatus for soldering, brazing, welding or surface tempering, non-electric, n.e.s. | 2,2 | 0 |  |
| 84690010 | Word-processing machines (excl. automatic data-processing machines and units thereof of heading 8443 and laser, thermal and electrosensitive printers) | Free | 0 |  |
| 84690091 | Typewriters, electric (excl. units for automatic data-processing machines of heading 8443 and laser, thermal and electrosensitive printers) | 2,3 | 0 |  |
| 84690099 | Typewriters, non-electric | 2,5 | 0 |  |
| 84701000 | Electronic calculators capable of operation without an external source of electric power and pocket-size "dimensions ≤ 170 mm x 100 mm x 45 mm" data recording, reproducing and displaying machines with calculating functions | Free | 0 |  |
| 84702100 | Electronic calculating machines incorporating a printing device, with mains connection (excl. data-processing machines of heading 8471) | Free | 0 |  |
| 84702900 | Electronic calculating machines not incorporating a printing device, with mains connection (excl. data-processing machines of heading 8471) | Free | 0 |  |
| 84703000 | Calculating machines, non-electronic | Free | 0 |  |
| 84705000 | Cash registers incorporating a calculating device | Free | 0 |  |
| 84709000 | Accounting machines, postage-franking machines, ticket-issuing machines and similar machines, incorporating a calculating device (excl. calculating machines, cash registers and automatic vending machines) | Free | 0 |  |
| 84713000 | Data-processing machines, automatic, portable, weighing ≤ 10kg, consisting of at least a central processing unit, a keyboard and a display (excl. peripheral units) | Free | 0 |  |
| 84714100 | Data-processing machines, automatic, comprising in the same housing at least a central processing unit, and one input unit and one output unit, whether or not combined (excl. portable weighing ≤ 10kg and excl. those presented in the form of systems and peripheral units) | Free | 0 |  |
| 84714900 | Data-processing machines, automatic, presented in the form of systems "comprising at least a central processing unit, one input unit and one output unit" (excl. portable weighing ≤ 10kg and excl. peripheral units) | Free | 0 |  |
| 84715000 | Processing units for automatic data-processing machines, whether or not containing in the same housing one or two of the following types of unit: storage units, input units, output units (excl. those of heading 8471.41 or 8471.49 and excl. peripheral unit | Free | 0 |  |
| 84716060 | Keyboards for automatic data-processing machines, whether or not containing storage units in the same housing | Free | 0 |  |
| 84716070 | Input or output units for automatic data-processing machines, whether or not containing storage units in the same housing (excl. keyboards) | Free | 0 |  |
| 84717020 | Central storage units for automatic data-processing machines | Free | 0 |  |
| 84717030 | Disk storage units for automatic data-processing machines, optical, incl. magneto-optical "e.g. CD-ROM drives" (excl. central storage units) | Free | 0 |  |
| 84717050 | Hard disk storage drives for automatic data-processing machines, neither optical nor magneto-optical (excl. central storage units) | Free | 0 |  |
| 84717070 | Disk storage units for automatic data-processing machines, neither optical nor magneto-optical (excl. hard disk storage drives and central storage units) | Free | 0 |  |
| 84717080 | Magnetic tape storage units for automatic data-processing machines (excl. central storage units) | Free | 0 |  |
| 84717098 | Storage units for automatic data-processing machines (excl. disk, magnetic tape and central storage units) | Free | 0 |  |
| 84718000 | Units for automatic data-processing machines (excl. processing units, input or output units and storage units) | Free | 0 |  |
| 84719000 | Magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for processing such data, n.e.s. | Free | 0 |  |
| 84721000 | Duplicating machines "hectograph or stencil" (excl. printing machines and photocopying or thermo-copying machines) | 2 | 0 |  |
| 84723000 | Machines for sorting or folding mail or for inserting mail in envelopes or bands, machines for opening, closing or sealing mail and machines for affixing or cancelling postage stamps | 2,2 | 0 |  |
| 84729010 | Coin-sorting, coin-counting or coin-wrapping machines | 2,2 | 0 |  |
| 84729030 | Automatic teller machines | Free | 0 |  |
| 84729070 | Office machines, n.e.s. | 2,2 | 0 |  |
| 84731011 | Electronic assemblies of word-processing machines of subheading 8469 00 10, n.e.s. | Free | 0 |  |
| 84731019 | Electronic assemblies of typewriters of heading 8469, n.e.s. | 3 | 0 |  |
| 84731090 | Parts and accessories of typewriters or word-processing machines of heading 8469, n.e.s.(excl. electronic assemblies) | Free | 0 |  |
| 84732110 | Electronic assemblies of electronic calculators of subheading 8470.10, 8470.21 or 8470.29, n.e.s. | Free | 0 |  |
| 84732190 | Parts and accessories of electronic calculators of subheading 8470.10, 8470.21 or 8470.29, n.e.s. (excl. electronic assemblies) | Free | 0 |  |
| 84732910 | Electronic assemblies of accounting machines, cash registers or other machines, incorporating a calculating device, of heading 8470, n.e.s. | Free | 0 |  |
| 84732990 | Parts and accessories of non-electronic calculators, for accounting machines, cash registers or other machines, incorporating a calculating device, of heading 8470, n.e.s. (excl. electronic assemblies) | Free | 0 |  |
| 84733020 | Electronic assemblies of automatic data-processing machines or for other machines of heading 8471, n.e.s. | Free | 0 |  |
| 84733080 | Parts and accessories of automatic data-processing machines or for other machines of heading 8471, n.e.s. (excl. electronic assemblies) | Free | 0 |  |
| 84734011 | Electronic assemblies of automatic teller machines of subheading 8472.90.30, n.e.s. | Free | 0 |  |
| 84734018 | Electronic assemblies of other office machines of heading 8472, n.e.s. (excl. of automatic teller machines) | 3 | 0 |  |
| 84734080 | Parts and accessories of other office machines of heading 8472, n.e.s. (excl. electronic assemblies) | Free | 0 |  |
| 84735020 | Electronic assemblies equally suitable for use with two or more electronic typewriters, word-processing machines, calculating machines or other machines, equipment or devices of heading 8469 to 8472, n.e.s. | Free | 0 |  |
| 84735080 | Parts and accessories equally suitable for use with two or more typewriters, word-processing machines, calculating machines, automatic data-processing machines or other machines, equipment or devices of heading 8469 to 8472, n.e.s. (excl. electronic assemblies) | Free | 0 |  |
| 84741000 | Sorting, screening, separating or washing machines for solid mineral substances, incl. those in powder or paste form (excl. centrifuges and filter presses) | Free | 0 |  |
| 84742000 | Crushing or grinding machines for solid mineral substances | Free | 0 |  |
| 84743100 | Concrete or mortar mixers (excl. those mounted on railway wagons or lorry chassis) | Free | 0 |  |
| 84743200 | Machines for mixing mineral substances with bitumen | Free | 0 |  |
| 84743900 | Machinery for mixing or kneading solid mineral substances, incl. those in powder or paste form (excl. concrete and mortar mixers, machines for mixing mineral substances with bitumen and calenders) | Free | 0 |  |
| 84748010 | Machinery for agglomerating, shaping or moulding ceramic paste | Free | 0 |  |
| 84748090 | Machinery for agglomerating, shaping or moulding solid mineral fuels, unhardened cements, plastering materials and other mineral products in powder or paste form, and machines for forming foundry moulds of sand (excl. for ceramic paste and for the casting or pressing of glass) | Free | 0 |  |
| 84749010 | Parts of machinery of heading 8474, of cast iron or cast steel | Free | 0 |  |
| 84749090 | Parts of machinery of heading 8474 (excl. of cast iron or cast steel) | Free | 0 |  |
| 84751000 | Machines for assembling electric or electronic lamps, tubes or valves or flashbulbs, in glass envelopes | 1,7 | 0 |  |
| 84752100 | Machines for making optical fibres and preforms thereof | 1,7 | 0 |  |
| 84752900 | Machines for manufacturing or hot working glass or glassware (excl. machines for making optical fibres and preforms thereof and furnaces and heating apparatus for manufacturing toughened glass) | 1,7 | 0 |  |
| 84759000 | Parts of machines for assembling electric or electronic lamps, tubes or valves or flashbulbs, in glass envelopes and of machines for manufacturing or hot working glass or glassware, n.e.s. | 1,7 | 0 |  |
| 84762100 | Automatic beverage-vending machines incorporating heating or refrigerating devices | 1,7 | 0 |  |
| 84762900 | Automatic beverage-vending machines, without heating or refrigerating devices | 1,7 | 0 |  |
| 84768100 | Automatic goods-vending machines incorporating heating or refrigerating devices (excl. automatic beverage-vending machines) | 1,7 | 0 |  |
| 84768900 | Automatic goods-vending machines, without heating or refrigerating devices; money changing machines (excl. automatic beverage-vending machines) | 1,7 | 0 |  |
| 84769000 | Parts of automatic goods-vending machines, incl. money changing machines, n.e.s. | 1,7 | 0 |  |
| 84771000 | Injection-moulding machines for working rubber or plastics | 1,7 | 0 |  |
| 84772000 | Extruders for working rubber or plastics | 1,7 | 0 |  |
| 84773000 | Blow-moulding machines for working rubber or plastics | 1,7 | 0 |  |
| 84774000 | Vacuum-moulding machines and other thermoforming machines for working rubber or plastics | 1,7 | 0 |  |
| 84775100 | Machinery for moulding or retreading pneumatic tyres or for moulding or otherwise forming inner tubes of rubber or plastics | 1,7 | 0 |  |
| 84775910 | Presses for moulding or otherwise forming products from rubber or plastics (excl. injection-moulding machines, extruders, thermoforming machines and machinery for moulding or retreading pneumatic tyres) | 1,7 | 0 |  |
| 84775980 | Machinery for moulding or otherwise forming products from rubber or plastics (excl. injection-moulding machines, extruders, blow-moulding machines, vacuum-moulding and other thermoforming machines; machinery for moulding or retreading pneumatic tyres or for moulding or otherwise forming inner tubes; other presses; machines for the manufacture of semiconductor devices or of electronic integrated circuits) | 1,7 | 0 |  |
| 84778011 | Machines for processing reactive resins | 1,7 | 0 |  |
| 84778019 | Machines for the manufacture of foam products (excl. for processing reactive resins) | 1,7 | 0 |  |
| 84778091 | Size reduction equipment for working rubber or plastics | 1,7 | 0 |  |
| 84778093 | Mixers, kneaders and agitators, for preparing rubber or plastics | 1,7 | 0 |  |
| 84778095 | Cutting, splitting and peeling machines for working rubber or plastics or for the manufacture of products from these materials | 1,7 | 0 |  |
| 84778099 | Machinery for working rubber or plastics or for the manufacture of products from these materials, n.e.s. | 1,7 | 0 |  |
| 84779010 | Parts of machinery for working rubber or plastics or for the manufacture of products from these materials of subheading 8477.10.00 to 8477.80.99, n.e.s., of cast iron or cast steel (excl. parts of machines for the manufacture of semiconductor devices or of electronic integrated circuits) | 1,7 | 0 |  |
| 84779080 | Parts of machinery for working rubber or plastics or for the manufacture of products from these materials of subheading 8477.10.00 to 8477.80.99, n.e.s. (excl. parts of machines for the manufacture of semiconductor devices or of electronic integrated circuits, and of cast iron or cast steel) | 1,7 | 0 |  |
| 84781000 | Machinery for preparing or making up tobacco (excl. dryers and other heating equipment, centrifuges and filter presses) | 1,7 | 0 |  |
| 84789000 | Parts of machinery for preparing or making up tobacco, n.e.s. | 1,7 | 0 |  |
| 84791000 | Machinery for public works, building or the like, n.e.s. | Free | 0 |  |
| 84792000 | Machinery for the extraction or preparation of animal or fixed vegetable fats or oils (other than centrifuges, filters and heating appliances) | 1,7 | 0 |  |
| 84793010 | Presses for the manufacture of particle board or fibre building board of wood or other ligneous materials or for treating wood or cork (excl. machine tools of heading 8465) | 1,7 | 0 |  |
| 84793090 | Machinery for treating wood or cork (excl. dryers, spray guns and the like, machine tools and presses for the manufacture of particle board or fibre building board) | 1,7 | 0 |  |
| 84794000 | Rope or cable-making machines (excl. twisting machines of the type used in spinning mills) | 1,7 | 0 |  |
| 84795000 | Industrial robots, n.e.s. | 1,7 | 0 |  |
| 84796000 | Evaporative air coolers, n.e.s. | 1,7 | 0 |  |
| 84797100 | Passenger boarding bridges, of a kind used in airports | 1,7 | 0 |  |
| 84797900 | Passenger boarding bridges (excl. of a kind used in airports) | 1,7 | 0 |  |
| 84798100 | Machinery for treating metal, incl. electric wire coil-winders, n.e.s. (excl. industrial robots, furnaces, dryers, spray guns and the like, high-pressure cleaning equipment and other jet cleaners, rolling millls or machines, machine tools and rope or cable-making machines | 1,7 | 0 |  |
| 84798200 | Mixing, kneading, crushing, grinding, screening, sifting, homogenising, emulsifying or stirring machines, n.e.s. (excl. industrial robots) | 1,7 | 0 |  |
| 84798930 | Mobile hydraulic powered mine roof supports | 1,7 | 0 |  |
| 84798960 | Central greasing systems | 1,7 | 0 |  |
| 84798997 | Machines, apparatus and mechanical appliances, n.e.s. | 1,7 | 0 |  |
| 84799020 | Parts of machines and mechanical appliances having individual functions, of cast iron or cast steel, n.e.s. | 1,7 | 0 |  |
| 84799080 | Parts of machines and mechanical appliances having individual functions, n.e.s. (excl. of cast iron or cast steel) | 1,7 | 0 |  |
| 84801000 | Moulding boxes for metal foundry | 1,7 | 0 |  |
| 84802000 | Mould bases (other than of graphite or other carbon, ceramic meterials or glass) | 1,7 | 0 |  |
| 84803010 | Moulding patterns of wood | 1,7 | 0 |  |
| 84803090 | Moulding patterns (excl. moulding patterns of graphite or other carbons and ceramic, glass or wooden moulding patterns) | 2,7 | 0 |  |
| 84804100 | Injection or compression-type moulds for metal or metal carbides (excl. moulds of graphite or other carbons and ceramic or glass moulds) | 1,7 | 0 |  |
| 84804900 | Moulds for metal or metal carbides (excl. moulds of graphite or other carbons, ceramic or glass moulds, linotype moulds or matrices, injection or compression-type moulds and ingot moulds) | 1,7 | 0 |  |
| 84805000 | Moulds for glass (excl. moulds of graphite or other carbons and ceramic moulds) | 1,7 | 0 |  |
| 84806000 | Moulds for mineral materials (excl. moulds of graphite or other carbons, ceramic or glass moulds) | 1,7 | 0 |  |
| 84807100 | Injection or compression-type moulds for rubber or plastics | 1,7 | 0 |  |
| 84807900 | Moulds for rubber or plastics (other than injection or compression types) | 1,7 | 0 |  |
| 84811005 | Pressure-reducing valves combined with filters or lubricators | 2,2 | 0 |  |
| 84811019 | Pressure-reducing valves of cast iron or steel (not combined with filters or lubricators) | 2,2 | 0 |  |
| 84811099 | Pressure-reducing valves of base metal (not combined with filters or lubricators) | 2,2 | 0 |  |
| 84812010 | Valves for the control of oleohydraulic power transmission | 2,2 | 0 |  |
| 84812090 | Valves for the control of pneumatic power transmission | 2,2 | 0 |  |
| 84813091 | Check "non-return" valves for pipes, boiler shells, tanks, vats or the like, of cast iron or steel | 2,2 | 0 |  |
| 84813099 | Check "non-return" valves for pipes, boiler shells, tanks, vats or the like (excl. those of cast iron or steel) | 2,2 | 0 |  |
| 84814010 | Safety or relief valves of cast iron or steel | 2,2 | 0 |  |
| 84814090 | Safety or relief valves (excl. those of cast iron or steel) | 2,2 | 0 |  |
| 84818011 | Mixing valves for sinks, washbasins, bidets, water cisterns, baths and similar fixtures | 2,2 | 0 |  |
| 84818019 | Taps, cocks and valves for sinks, washbasins, bidets, water cisterns, baths and similar fixtures (excl. mixing valves) | 2,2 | 0 |  |
| 84818031 | Thermostatic valves for central heating radiators | 2,2 | 0 |  |
| 84818039 | Central heating radiator valves (excl. thermostatic valves) | 2,2 | 0 |  |
| 84818040 | Valves for pneumatic tyres and inner-tubes | 2,2 | 0 |  |
| 84818051 | Temperature regulators (excl. thermostatic valves for central heating radiators) | 2,2 | 0 |  |
| 84818059 | Process control valves (excl. temperature regulators, pressure-reducing valves, valves for the control of oleohydraulic or pneumatic power transmission, check valves and safety or relief valves, taps, cocks and valves for sinks, washbasins, bidets, water cisterns, baths and similar fixtures and central heating radiator valves) | 2,2 | 0 |  |
| 84818061 | Gate valves of cast iron for pipes, boiler shells, tanks, vats or the like (excl. taps, cocks and valves for sinks, washbasins, bidets, water cisterns, baths and similar fixtures and central heating radiator valves) | 2,2 | 0 |  |
| 84818063 | Gate valves of steel for pipes, boiler shells, tanks, vats or the like (excl. taps, cocks and valves for sinks, washbasins, bidets, water cisterns, baths and similar fixtures and central heating radiator valves) | 2,2 | 0 |  |
| 84818069 | Gate valves for pipes, boiler shells, tanks, vats or the like (excl. of cast iron or steel, and taps, cocks and valves for sinks, washbasins, bidets, water cisterns, baths and similar fixtures and central heating radiator valves) | 2,2 | 0 |  |
| 84818071 | Globe valves of cast iron (excl. temperature regulators, pressure-reducing valves, valves for the control of oleohydraulic or pneumatic power transmission, check valves and safety or relief valves, process control valves, taps, cocks and valves for sinks, washbasins, bidets, water cisterns, baths and similar fixtures, and central heating radiator valves) | 2,2 | 0 |  |
| 84818073 | Globe valves of steel (excl. temperature regulators, pressure-reducing valves, valves for the control of oleohydraulic or pneumatic power transmission, check valves and safety or relief valves, process control valves, taps, cocks and valves for sinks, washbasins, bidets, water cisterns, baths and similar fixtures, and central heating radiator valves) | 2,2 | 0 |  |
| 84818079 | Globe valves (excl. valves of cast iron or steel, temperature regulators, pressure-reducing valves, valves for the control of oleohydraulic or pneumatic power transmission, check valves and safety or relief valves, process control valves, taps, cocks and valves for sinks, washbasins, bidets, water cisterns, baths and similar fixtures, and central heating radiator valves) | 2,2 | 0 |  |
| 84818081 | Ball and plug valves for pipes, boiler shells, tanks, vats or the like (excl. taps, cocks and valves for sinks, washbasins, bidets, water cisterns, baths and similar fixtures, and central heating radiator valves) | 2,2 | 0 |  |
| 84818085 | Butterfly valves for pipes, boiler shells, tanks, vats or the like (excl. check valves) | 2,2 | 0 |  |
| 84818087 | Diaphragm valves for pipes, boiler shells, tanks, vats or the like | 2,2 | 0 |  |
| 84818099 | Appliances for pipes, boiler shells, tanks, vats or the like (excl. pressure-reducing valves, valves for the control of pneumatic power transmission, check "non-return" valves, safety or relief valves, taps, cocks and valves for sinks, baths and similar fixtures, central heating radiator valves, valves for pneumatic tyres and inner-tubes, process control valves, globe valves, gate valves, ball and plug valves, butterfly valves and diaphragm valves) | 2,2 | 0 |  |
| 84819000 | Parts of valves and similar articles for pipes, boiler shells, tanks, vats or the like, n.e.s. | 2,2 | 0 |  |
| 84821010 | Ball bearings with greatest external diameter ≤ 30 mm | 8 | 7 |  |
| 84821090 | Ball bearings with greatest external diameter > 30 mm | 8 | 7 |  |
| 84822000 | Tapered roller bearings, incl. cone and tapered roller assemblies | 8 | 7 |  |
| 84823000 | Spherical roller bearings | 8 | 7 |  |
| 84824000 | Needle roller bearings | 8 | 7 |  |
| 84825000 | Cylindrical roller bearings (excl. needle roller bearings) | 8 | 7 |  |
| 84828000 | Roller bearings, incl. combined ball-roller bearings (excl. ball bearings, tapered roller bearings, incl. cone and tapered roller assemblies, spherical roller bearings, needle and cylindrical roller bearings) | 8 | 7 |  |
| 84829110 | Tapered rollers for bearings | 8 | 7 |  |
| 84829190 | Balls, needles and rollers for bearings (excl. tapered rollers and steel balls of heading 7326) | 7,7 | 7 |  |
| 84829900 | Parts of ball or roller bearings (excl. balls, needles and rollers), n.e.s. | 8 | 7 |  |
| 84831021 | Cranks and crank shafts, of cast iron or cast steel | 4 | 0 |  |
| 84831025 | Cranks and crank shafts, of open-die forged steel | 4 | 0 |  |
| 84831029 | Cranks and crank shafts (excl. of open-die forged steel or cast iron or cast steel) | 4 | 0 |  |
| 84831050 | Articulated shafts | 4 | 0 |  |
| 84831095 | Main shafts or driving shafts, counter shafts, cam shafts, eccentric shafts and other transmission shafts (excl. cranks, crank shafts and articulated shafts) | 4 | 0 |  |
| 84832000 | Bearing housings, incorporating ball or roller bearings, for machinery | 6 | 4 |  |
| 84833032 | Bearing housings for machinery, for ball or roller bearings | 5,7 | 4 |  |
| 84833038 | Bearing housings not incorporating ball or roller bearings, for machinery and plain shaft bearings (excl. those for ball or roller bearings) | 3,4 | 4 |  |
| 84833080 | Plain shaft bearings for machinery | 3,4 | 4 |  |
| 84834021 | Spur and helical gears and gearing, for machinery (excl. friction gears, gear boxes and other speed changers) | 3,7 | 0 |  |
| 84834023 | Bevel and bevel-spur gears and gearing, for machinery (excl. friction gears, gear boxes and other speed changers) | 3,7 | 0 |  |
| 84834025 | Worm gear for machinery (excl. friction gears, gear boxes and other speed changers) | 3,7 | 0 |  |
| 84834029 | Gears and gearing, for machinery (excl. friction gears, spur, helical, bevel, bevel-spur gears and gearing and worm gear, gear boxes and other speed changers) | 3,7 | 0 |  |
| 84834030 | Ball or roller screws, for machinery | 3,7 | 0 |  |
| 84834051 | Gear boxes for machinery | 3,7 | 0 |  |
| 84834059 | Speed changers, incl. torque converters, for machinery (excl. gear boxes) | 3,7 | 0 |  |
| 84834090 | Gears and gearing, for machinery (excl. ball or roller screws and gears and gearing in general, and toothed wheels, chain sprockets and other transmission elements presented separately) | 3,7 | 0 |  |
| 84835020 | Flywheels and pulleys, incl. pulley blocks, of cast iron or cast steel | 2,7 | 0 |  |
| 84835080 | Flywheels and pulleys, incl. pulley blocks (excl. of cast iron or cast steel) | 2,7 | 0 |  |
| 84836020 | Clutches and shaft couplings, incl. universal joints, of cast iron or cast steel | 2,7 | 0 |  |
| 84836080 | Clutches and shaft couplings, incl. universal joints (excl. of cast iron or cast steel) | 2,7 | 0 |  |
| 84839020 | Parts of bearing housings, n.e.s. | 5,7 | 4 |  |
| 84839081 | Toothed wheels, chain sprockets and other transmission elements presented separately and parts of transmission shafts and cranks; bearing housings and plain shaft bearings; gears and gearing, ball or roller screws, gear boxes and other speed changers, flywheels and pulleys, clutches and shaft couplings, of cast iron or cast steel, n.e.s | 2,7 | 0 |  |
| 84839089 | Toothed wheels, chain sprockets and other transmission elements presented separately and parts of transmission shafts and cranks; bearing housings and plain shaft bearings; gears and gearing, ball or roller screws, gear boxes and other speed changers, flywheels and pulleys, clutches and shaft couplings, n.e.s. (excl. of cast iron or cast steel) | 2,7 | 0 |  |
| 84841000 | Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal | 1,7 | 0 |  |
| 84842000 | Mechanical seals | 1,7 | 0 |  |
| 84849000 | Sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packings | 1,7 | 0 |  |
| 84861000 | Machines and apparatus for the manufacture of boules or wafers | Free | 0 |  |
| 84862010 | Machine tools for working any material by removal of material, operated by ultrasonic processes, for the manufacture of semiconductor devices or of electronic integrated circuits | 3,5 | 0 |  |
| 84862090 | Machines and apparatus for the manufacture of semiconductor devices or of electronic integrated circuits (excl. machine tools for working any material by removal of material operated by ultrasonic processes) | Free | 0 |  |
| 84863010 | Apparatus for chemical vapour deposition on liquid crystal devices "LCD" substrates, for the manufacture of flat panel displays | 2,4 | 0 |  |
| 84863030 | Apparatus for dry-etching patterns on liquid cristal devices "LCD" substrates, for the manufacture of flat panel displays | 3,5 | 0 |  |
| 84863050 | Apparatus for physical deposition by sputtering on liquid cristal devices "LCD" substrates, for the manufacture of flat panel displays | 3,7 | 0 |  |
| 84863090 | Machines and apparatus for the manufacture of flat panel displays (excl. apparatus for chemical vapour deposition or for dry-etching patterns on LCD substrates and for physical deposition by sputtering on liquid cristal devices substrates) | Free | 0 |  |
| 84864000 | Machines and apparatus specified in Note9 C to Chapter 84 | Free | 0 |  |
| 84869010 | Tool holders, self-opening dieheads and workholders of a kind used solely or principally for the manufacture of semiconductor boules or wafers, semiconductor devices, electronic integrated circuits or flat panel displays | 1,2 | 0 |  |
| 84869020 | Parts of spinners for coating photographic emulsions on liquid crystal devices "LCD" substrates, n.e.s. | 1,7 | 0 |  |
| 84869030 | Parts of deflash machines for cleaning the metal leads of semiconductor packages prior to the electroplating process, n.e.s. | 1,7 | 0 |  |
| 84869040 | Parts of apparatus for physical deposition by sputtering on liquid crystal devices "LCD" substrates, n.e.s. | 3,7 | 0 |  |
| 84869050 | Parts and accessories for apparatus for dry-etching patterns on liquid crystal devices "LCD" substrates, n.e.s. | 1,2 | 0 |  |
| 84869060 | Parts and accessories for apparatus for chemical vapour deposition on liquid crystal devices "LCD" substrates, n.e.s. | 1,7 | 0 |  |
| 84869070 | Parts and accessories for machine-tools operated by ultrasonic processes, n.e.s. | 1,2 | 0 |  |
| 84869090 | Parts and accessories for machines and apparatus of a kind used solely or principally for the manufacture of semiconductor boules or wafers, semiconductor devices, electronic integrated circuits or flat panel displays, and for machines and apparatus specified in note 9 c to Chapter 84, n.e.s. (excl. tool holders, self-opening dieheads, workholders, those of spinners for coating photographic emulsions, for physical deposition by sputtering, for dry-etching patterns, for chemical vapour deposition, on liquid crystal devices "lcd" substrates, of deflash machines for cleaning the metal leads of semiconductor packages prior to the electroplating and for machine-tools operated by ultrasonic processes) | Free | 0 |  |
| 84871010 | Ships' or boats' propellers and blades therefor, of bronze | 1,7 | 0 |  |
| 84871090 | Ships' or boats' propellers and blades therefor (excl. those of bronze) | 1,7 | 0 |  |
| 84879040 | Parts of machinery of Chapter 84, not intended for a specific purpose, of cast iron, n.e.s. | 1,7 | 0 |  |
| 84879051 | Parts of machinery of Chapter 84, not intended for a specific purpose, of cast steel, n.e.s. | 1,7 | 0 |  |
| 84879057 | Parts of machinery of Chapter 84, not intended for a specific purpose, of open-die forged or closed-die forged iron or steel, n.e.s. | 1,7 | 0 |  |
| 84879059 | Parts of machinery of Chapter 84, not intended for a specific purpose, of iron or steel, n.e.s. (other than cast, open-die or closed-die forged) | 1,7 | 0 |  |
| 84879090 | Machinery parts of Chapter 84, not intended for a specific purpose, n.e.s. | 1,7 | 0 |  |
| 85011010 | Synchronous motors of an output ≤ 18 W | 4,7 | 4 |  |
| 85011091 | Universal AC-DC motors of an output ≤ 37,5 W | 2,7 | 0 |  |
| 85011093 | AC motors of an output ≤ 37,5 W (excl. synchronous motors of an output ≤ 18 W) | 2,7 | 0 |  |
| 85011099 | DC motors of an output ≤ 37,5 W | 2,7 | 0 |  |
| 85012000 | Universal AC-DC motors of an output > 37,5 W | 2,7 | 0 |  |
| 85013100 | DC motors of an output > 37,5 W but ≤ 750 W and DC generators of an output ≤ 750 W | 2,7 | 0 |  |
| 85013200 | DC motors and DC generators of an output > 750 W but ≤ 75 kW | 2,7 | 0 |  |
| 85013300 | DC motors and DC generators of an output > 75 kW but ≤ 375 kW | 2,7 | 0 |  |
| 85013400 | DC motors and DC generators of an output > 375 kW | 2,7 | 0 |  |
| 85014020 | AC motors, single phase, of an output of > 37,5 W but ≤ 750 W | 2,7 | 0 |  |
| 85014080 | AC motors, single phase, of an output of > 750 W | 2,7 | 0 |  |
| 85015100 | AC motors, multi-phase, of an output > 37,5 W but ≤ 750 W | 2,7 | 0 |  |
| 85015220 | AC motors, multi-phase, of an output > 750 W but ≤ 7,5 kW | 2,7 | 0 |  |
| 85015230 | AC motors, multi-phase, of an output > 7,5 kW but ≤ 37 kW | 2,7 | 0 |  |
| 85015290 | AC motors, multi-phase, of an output > 37 kW but ≤ 75 kW | 2,7 | 0 |  |
| 85015350 | AC traction motors, multi-phase, of an output > 75 kW | 2,7 | 0 |  |
| 85015381 | AC motors, multi-phase, of an output of > 75 kW but ≤ 375 kW (excl. traction motors) | 2,7 | 0 |  |
| 85015394 | AC motors, multi-phase, of an output of > 375 kW but ≤ 750 kW (excl. traction motors) | 2,7 | 0 |  |
| 85015399 | AC motors, multi-phase, of an output > 750 kW (excl. traction motors) | 2,7 | 0 |  |
| 85016120 | AC generators "alternators", of an output ≤ 7,5 kVA | 2,7 | 0 |  |
| 85016180 | AC generators "alternators", of an output > 7,5 kVA but ≤ 75 kVA | 2,7 | 0 |  |
| 85016200 | AC generators "alternators", of an output > 75 kVA but ≤ 375 kVA | 2,7 | 0 |  |
| 85016300 | AC generators "alternators", of an output > 375 kVA but ≤ 750 kVA | 2,7 | 0 |  |
| 85016400 | AC generators "alternators", of an output > 750 kVA | 2,7 | 0 |  |
| 85021120 | Generating sets with compression-ignition internal combustion piston engine "diesel or semi‑diesel engine" of an output ≤ 7,5 kVA | 2,7 | 0 |  |
| 85021180 | Generating sets with compression-ignition internal combustion piston engine "diesel or semi‑diesel engine" of an output > 7,5 kVA but ≤ 75 kVA | 2,7 | 0 |  |
| 85021200 | Generating sets with compression-ignition internal combustion piston engine "diesel or semi‑diesel engine" of an output > 75 kVA but ≤ 375 kVA | 2,7 | 0 |  |
| 85021320 | Generating sets with compression-ignition internal combustion piston engine "diesel or semi‑diesel engine" of an output > 375 kVA but ≤ 750 kVA | 2,7 | 0 |  |
| 85021340 | Generating sets with compression-ignition internal combustion piston engine "diesel or semi‑diesel engine" of an output > 750 kVA but ≤ 2 000 kVA | 2,7 | 0 |  |
| 85021380 | Generating sets with compression-ignition internal combustion piston engine "diesel or semi‑diesel engine" of an output > 2 000 kVA | 2,7 | 0 |  |
| 85022020 | Generating sets with spark-ignition internal combustion piston engine, of an output ≤ 7,5 kVA | 2,7 | 0 |  |
| 85022040 | Generating sets with spark-ignition internal combustion piston engine, of an output > 7,5 kVA but ≤ 375 kVA | 2,7 | 0 |  |
| 85022060 | Generating sets with spark-ignition internal combustion piston engine, of an output > 375 kVA but ≤ 750 kVA | 2,7 | 0 |  |
| 85022080 | Generating sets with spark-ignition internal combustion piston engine, of an output > 750 kVA | 2,7 | 0 |  |
| 85023100 | Generating sets, wind-powered | 2,7 | 0 |  |
| 85023920 | Turbogenerators | 2,7 | 0 |  |
| 85023980 | Generating sets, non-wind-powered and non-powered by spark-ignition internal combustion piston engine (excl. turbogenerators) | 2,7 | 0 |  |
| 85024000 | Electric rotary converters | 2,7 | 0 |  |
| 85030010 | Non-magnetic retaining rings for electric motors and electric generating sets | 2,7 | 0 |  |
| 85030091 | Parts suitable for use solely or principally with electric motors and generators, electric generating sets and rotary converters, n.e.s., of cast iron or cast steel | 2,7 | 0 |  |
| 85030099 | Parts suitable for use solely or principally with electric motors and generators, electric generating sets and rotary converters, n.e.s. (excl. non-magnetic retaining rings and of cast iron or cast steel) | 2,7 | 0 |  |
| 85041020 | Inductors, whether or not connected with a capacitor | 3,7 | 0 |  |
| 85041080 | Ballasts for discharge lamps or tubes (excl. inductors, whether or not connected with a capacitor) | 3,7 | 0 |  |
| 85042100 | Liquid dielectric transformers, having a power handling capacity ≤ 650 kVA | 3,7 | 0 |  |
| 85042210 | Liquid dielectric transformers, having a power handling capacity > 650 kVA but ≤ 1.600 kVA | 3,7 | 0 |  |
| 85042290 | Liquid dielectric transformers, having a power handling capacity > 1.600 kVA but ≤ 10.000 kVA | 3,7 | 0 |  |
| 85042300 | Liquid dielectric transformers, having a power handling capacity > 10.000 kVA | 3,7 | 0 |  |
| 85043121 | Measuring transformers for voltage measurement, having a power handling capacity ≤ 1 kVA | 3,7 | 0 |  |
| 85043129 | Measuring transformers having a power handling capacity ≤ 1 kVA (other than for voltage measurement) | 3,7 | 0 |  |
| 85043180 | Transformers having a power handling capacity ≤ 1 kVA (excl. liquid dielectric transformers) | 3,7 | 0 |  |
| 85043200 | Transformers, having a power handling capacity > 1 kVA but ≤ 16 kVA (excl. liquid dielectric transformers) | 3,7 | 0 |  |
| 85043300 | Transformers having a power handling capacity > 16 kVA but ≤ 500 kVA (excl. liquid dielectric transformers) | 3,7 | 0 |  |
| 85043400 | Transformers having a power handling capacity > 500 kVA (excl. liquid dielectric transformers) | 3,7 | 0 |  |
| 85044030 | Static converters of a kind used with telecommunication apparatus, automatic data-processing machines and units thereof | Free | 0 |  |
| 85044055 | Accumulator chargers (excl. of a kind used with telecommunication apparatus, automatic data-processing machines and units thereof, and polycrystalline semiconductor rectifiers) | 3,3 | 0 |  |
| 85044082 | Rectifiers (excl. of a kind used with telecommunication apparatus, automatic data-processing machines and units thereof) | 3,3 | 0 |  |
| 85044084 | Inverters having power handling capacity ≤ 7,5 kVA (excl. of a kind used with telecommunication apparatus, automatic data-processing machines and units thereof) | 3,3 | 0 |  |
| 85044088 | Inverters having power handling capacity > 7,5 kVA (excl. of a kind used with telecommunication apparatus, automatic data-processing machines and units thereof) | 3,3 | 0 |  |
| 85044090 | Static converters (excl. of a kind used with telecommunication apparatus, automatic data-processing machines and units thereof, battery chargers, polycrystalline semiconductor and other rectifiers, and a.c. converters) | 3,3 | 0 |  |
| 85045020 | Inductors of a kind used with telecommunication apparatus and for power supplies for automatic data-processing machines and units thereof (excl. those for discharge lamps or tubes) | Free | 0 |  |
| 85045095 | Inductors (excl. of a kind used with telecommunication apparatus and for power supplies for automatic data-processing machines and units thereof and those for discharge lamps or tubes) | 3,7 | 0 |  |
| 85049005 | Electronic assemblies of inductors of a kind used with telecommunication apparatus and for power supplies for automatic data-processing machines and units thereof, n.e.s. | Free | 0 |  |
| 85049011 | Ferrite cores for transformers and inductors | 2,2 | 0 |  |
| 85049018 | Parts of transformers and inductors, n.e.s. (excl. electronic assemblies of inductors of a kind used with telecommunication apparatus and for power supplies for automatic data-processing machines and units thereof, and ferrite cores) | 2,2 | 0 |  |
| 85049091 | Electronic assemblies of static converters of a kind used with telecommunication apparatus, automatic data-processing machines and units thereof, n.e.s. | Free | 0 |  |
| 85049099 | Parts of static converters, n.e.s. (excl. electronic assemblies of a kind used with telecommunication apparatus, automatic data-processing machines and units thereof) | 2,2 | 0 |  |
| 85051100 | Permanent magnets of metal and articles intended to become permanent magnets after magnetization (excl. chucks, clamps and similar holding devices) | 2,2 | 0 |  |
| 85051910 | Permanent magnets of agglomerated ferrite | 2,2 | 0 |  |
| 85051990 | Permanent magnets and articles intended to become permanent magnets after magnetization, of materials other than metal or agglomerated ferrite | 2,2 | 0 |  |
| 85052000 | Electromagnetic couplings, clutches and brakes | 2,2 | 0 |  |
| 85059020 | Electromagnets; electromagnetic or permanent magnet chucks, clamps and similar holding devices | 1,8 | 0 |  |
| 85059050 | Electromagnetic lifting heads | 2,2 | 0 |  |
| 85059090 | Parts of permanent magnets, electromagnets, electromagnetic clutches, couplings, brakes and lifting heads, electromagnetic or permanent magnet holding devices, n.e.s. | 1,8 | 0 |  |
| 85061011 | Manganese dioxide cells and batteries, alkaline, in the form of cylindrical cells (excl. spent) | 4,7 | 4 |  |
| 85061018 | Manganese dioxide cells and batteries, alkaline (excl. spent, and cylindrical cells) | 4,7 | 4 |  |
| 85061091 | Manganese dioxide cells and batteries, non-alkaline, in the form of cylindrical cells (excl. spent) | 4,7 | 4 |  |
| 85061098 | Manganese dioxide cells and batteries, non-alkaline (excl. spent, and cylindrical cells) | 4,7 | 4 |  |
| 85063000 | Mercuric oxide cells and batteries (excl. spent) | 4,7 | 4 |  |
| 85064000 | Silver oxide cells and batteries (excl. spent) | 4,7 | 4 |  |
| 85065010 | Lithium cells and batteries, in the form of cylindrical cells (excl. spent) | 4,7 | 4 |  |
| 85065030 | Lithium cells and batteries, in the form of button cells (excl. spent) | 4,7 | 4 |  |
| 85065090 | Lithium cells and batteries (excl. spent, and in the form of cylindrical or button cells) | 4,7 | 4 |  |
| 85066000 | Air-zinc cells and batteries (excl. spent) | 4,7 | 4 |  |
| 85068005 | Dry zinc-carbon batteries of a voltage of ≥ 5,5 V but ≤ 6,5 V (excl. spent) | Free | 0 |  |
| 85068080 | Primary cells and primary batteries, electric (excl. spent, dry zinc-carbon batteries of a voltage of ≥ 5,5 V but ≤ 6,5 V, and those of manganese dioxide, mercuric oxide, silver oxide, lithium and air-zinc) | 4,7 | 4 |  |
| 85069000 | Parts of primary cells and primary batteries, n.e.s. | 4,7 | 4 |  |
| 85071020 | Lead-acid accumulators of a kind used for starting piston engines (starter batteries), working with liquid electrolyte (excl. spent) | 3,7 | 0 |  |
| 85071080 | Lead-acid accumulators of a kind used for starting piston engines (starter batteries), working with non-liquid electrolyte (excl. spent) | 3,7 | 0 |  |
| 85072020 | Lead-acid accumulators, working with liquid electrolyte (excl. spent and starter batteries) | 3,7 | 0 |  |
| 85072080 | Lead-acid accumulators, working with non-liquid electrolyte (excl. spent and starter batteries) | 3,7 | 0 |  |
| 85073020 | Hermetically sealed nickel-cadmium accumulators (excl. spent) | 2,6 | 0 |  |
| 85073080 | Nickel-cadmium accumulators, not hermetically sealed (excl. spent) | 2,6 | 0 |  |
| 85074000 | Nickel-iron accumulators (excl. spent) | 2,7 | 0 |  |
| 85075000 | Nickel-metal hydride accumulators (excl. spent) | 2,7 | 0 |  |
| 85076000 | Lithium-ion accumulators (excl. spent) | 2,7 | 0 |  |
| 85078000 | Electric accumulators (excl. spent and lead-acid, nickel-cadmium, nickel-iron, nickel-metal hydride and lithium-ion accumulators) | 2,7 | 0 |  |
| 85079030 | Separators for electric accumulators (excl. separators of vulcanised rubber other than hard rubber or of textiles) | 2,7 | 0 |  |
| 85079080 | Parts of electric accumulators (excl. separators) | 2,7 | 0 |  |
| 85081100 | Vacuum cleaners, incl. dry cleaners and wet vacuum cleaners, with self-contained electric motor, power ≤ 1500W and having a dust bag or other receptacle capacity ≤ 20l | 2,2 | 0 |  |
| 85081900 | Vacuum cleaners, incl. dry cleaners and wet vacuum cleaners, with self-contained electric motor ( excl. of a power ≤ 1500W and having a dust bag or other receptacle capacity ≤ 20l) | 1,7 | 0 |  |
| 85086000 | Vacuum cleaners, incl. dry cleaners and wet vacuum cleaners (excl. with self-contained electric motor) | 1,7 | 0 |  |
| 85087000 | Parts of vacuum cleaners, dry cleaners and wet vacuum cleaners, n.e.s. | 1,7 | 0 |  |
| 85094000 | Domestic food grinders and mixers and fruit or vegetable juice extractors, with self-contained electric motor | 2,2 | 0 |  |
| 85098000 | Electromechanical domestic appliances, with self-contained electric motor (excl. vacuum cleaners, dry and wet vacuum cleaners, food grinders and mixers, fruit or vegetable juice extractors, and hair-removing appliances) | 2,2 | 0 |  |
| 85099000 | Parts of electromechanical domestic appliances, with self-contained electric motor, n.e.s. (excl. of vacuum cleaners, dry and wet vacuum cleaners) | 2,2 | 0 |  |
| 85101000 | Shavers, electric | 2,2 | 0 |  |
| 85102000 | Hair clippers with self-contained electric motor | 2,2 | 0 |  |
| 85103000 | Hair-removing appliances with self-contained electric motor | 2,2 | 0 |  |
| 85109000 | Parts of electric shavers, hair clippers and hair-removing appliances, with self-contained electric motor, n.e.s. | 2,2 | 0 |  |
| 85111000 | Sparking plugs of a kind used for spark-ignition or compression-ignition internal combustion engines | 3,2 | 0 |  |
| 85112000 | Ignition magnetos, magneto-dynamos and magnetic flywheels, for spark-ignition or compression-ignition internal combustion engines | 3,2 | 0 |  |
| 85113000 | Distributors and ignition coils of a kind used for spark-ignition or compression-ignition internal combustion engines | 3,2 | 0 |  |
| 85114000 | Starter motors and dual purpose starter-generators of a kind used for spark-ignition or compression-ignition internal combustion engines | 3,2 | 0 |  |
| 85115000 | Generators of a kind used for internal combustion engines (excl. magneto dynamos and dual purpose starter-generators) | 3,2 | 0 |  |
| 85118000 | Electrical ignition or starting equipment, incl. cut-outs, of a kind used for spark-ignition or compression-ignition internal combustion engines (excl. generators, starter motors, distributors, ignition coils, ignition magnetos, magnetic flywheels and sparking plugs) | 3,2 | 0 |  |
| 85119000 | Parts of electrical ignition or starting equipment, generators, etc. of heading 8511, n.e.s. | 3,2 | 0 |  |
| 85121000 | Electric lighting or visual signalling equipment of a kind used for bicycles (other than lamps of heading 8539) | 2,7 | 0 |  |
| 85122000 | Electrical lighting or visual signalling equipment for motor vehicles (excl. lamps of heading 8539) | 2,7 | 0 |  |
| 85123010 | Sound signalling burglar alarms, electrical, of a kind used for motor vehicles | 2,2 | 0 |  |
| 85123090 | Electrical sound signalling equipment for cycles or motor vehicles (excl. burglar alarms for motor vehicles) | 2,7 | 0 |  |
| 85124000 | Electrical windscreen wipers, defrosters and demisters, for motor vehicles | 2,7 | 0 |  |
| 85129010 | Parts of electrical burglar alarms of a kind used for motor vehicles, n.e.s. | 2,2 | 0 |  |
| 85129090 | Parts of electrical lighting or signalling equipment, windscreen wipers, defrosters and demisters of a kind used for motor vehicles, n.e.s. (excl. of burglar alarms for motor vehicles) | 2,7 | 0 |  |
| 85131000 | Portable electrical lamps designed to function by their own source of energy | 5,7 | 4 |  |
| 85139000 | Parts of portable electrical lamps designed to function by their own source of energy, n.e.s. | 5,7 | 4 |  |
| 85141010 | Resistance heated bakery and biscuit ovens | 2,2 | 0 |  |
| 85141080 | Industrial and laboratory furnaces and ovens, resistance heated (other than for the manufacture of semiconductor devices on semiconductor wafers) | 2,2 | 0 |  |
| 85142010 | Furnaces and ovens functioning by induction | 2,2 | 0 |  |
| 85142080 | Furnaces and ovens functioning by dielectric loss (other than for the manufacture of semiconductor devices on semiconductor wafers) | 2,2 | 0 |  |
| 85143000 | Electric industrial or laboratory furnaces and ovens (excl. resistance heated, induction, dielectric and drying furnaces and ovens) | 2,2 | 0 |  |
| 85144000 | Equipment for the heat treatment of materials by induction or dielectric loss (excl. ovens and furnaces) | 2,2 | 0 |  |
| 85149000 | Parts of electric industrial or laboratory furnaces and ovens, incl. of those functioning by induction or dielectric loss, and of industrial or laboratory equipment for the heat treatment of materials by induction or dielectric loss, n.e.s. (other than for the manufacture of semiconductor devices on semiconductor wafers) | 2,2 | 0 |  |
| 85151100 | Soldering irons and guns, electric | 2,7 | 0 |  |
| 85151900 | Brazing or soldering machines (excl. soldering irons and guns) | 2,7 | 0 |  |
| 85152100 | Fully or partly automatic machines for resistance welding of metals | 2,7 | 0 |  |
| 85152900 | Machines for resistance welding of metals, neither fully nor partly automatic | 2,7 | 0 |  |
| 85153100 | Fully or partly automatic machines for arc welding of metals, incl. plasma arc welding | 2,7 | 0 |  |
| 85153913 | Machines for manual arc welding of metals, with coated electrodes, complete with welding or cutting devices, and consigned with transformers | 2,7 | 0 |  |
| 85153918 | Machines and apparatus for manual arc welding of metals with coated electrodes, complete with welding or cutting devices, generators or rotary converters, static converters, rectifiers or rectifying apparatus | 2,7 | 0 |  |
| 85153990 | Fully or partly automatic machines for arc welding of metals, incl. plasma arc welding (excl. machines for manual welding with coated electrodes) | 2,7 | 0 |  |
| 85158010 | Electrical machines and apparatus for welding or hot spraying of metals (excl. for resistance, arc or plasma arc welding and metal spray guns specified elsewhere) | 2,7 | 0 |  |
| 85158090 | Electrical machines and apparatus for welding thermoplastic materials (excl. wire bonders of a kind used for the manufacture of semiconductor devices) | 2,7 | 0 |  |
| 85159000 | Parts of machines and apparatus for soldering or welding or for hot spraying of metals, metal carbides or cermets, n.e.s. (excl. wire bonders of a kind used for the manufacture of semiconductor devices) | 2,7 | 0 |  |
| 85161011 | Electric instantaneous water heaters | 2,7 | 0 |  |
| 85161080 | Electric water heaters and immersion heaters (excl. instantaneous water heaters) | 2,7 | 0 |  |
| 85162100 | Electric storage heating radiators, for space-heating | 2,7 | 0 |  |
| 85162910 | Liquid filled electric radiators, for space-heating and soil‑heating | 2,7 | 0 |  |
| 85162950 | Electric convection heaters, for space-heating and soil‑heating | 2,7 | 0 |  |
| 85162991 | Electric space-heating and soil-heating apparatus, with built-in fan (excl. storage heating radiators) | 2,7 | 0 |  |
| 85162999 | Electric space-heating and soil-heating apparatus, without built-in fan (excl. convection heaters and liquid‑filled radiators) | 2,7 | 0 |  |
| 85163100 | Electric hairdryers | 2,7 | 0 |  |
| 85163200 | Electro-thermic hairdressing apparatus (excl. hairdryers) | 2,7 | 4 |  |
| 85163300 | Electric hand-drying apparatus | 2,7 | 0 |  |
| 85164000 | Electric smoothing irons | 2,7 | 0 |  |
| 85165000 | Microwave ovens | 5 | 4 |  |
| 85166010 | Electric cookers incorporating at least an oven and a hob, for domestic use | 2,7 | 0 |  |
| 85166050 | Electric cooking plates, boiling rings and hobs, for domestic use | 2,7 | 0 |  |
| 85166070 | Electric grillers and roasters, for domestic use | 2,7 | 0 |  |
| 85166080 | Electric ovens for building in, for domestic use | 2,7 | 0 |  |
| 85166090 | Electric ovens, for domestic use (excl. space-heating stoves, electric cookers incorporating at least an oven and a hob, microwave ovens and electric ovens for building in) | 2,7 | 0 |  |
| 85167100 | Electro-thermic coffee or tea makers, for domestic use | 2,7 | 0 |  |
| 85167200 | Electric toasters, for domestic use | 2,7 | 0 |  |
| 85167920 | Electric deep fat fryers, for domestic use | 2,7 | 0 |  |
| 85167970 | Electro-thermic appliances, for domestic use (excl. hairdressing appliances and hand dryers, space-heating and soil-heating apparatus, water heaters, immersion heaters, smoothing irons, microwave ovens, ovens, cookers, cooking plates, boiling rings, grillers, roasters, coffee makers, tea makers, toasters and deep fat fryers) | 2,7 | 0 |  |
| 85168020 | Electric heating resistors, assembled with an insulated former | 2,7 | 0 |  |
| 85168080 | Electric heating resistors (excl. electric heating resistors assembled with an insulated former of agglomerated carbon or graphite) | 2,7 | 0 |  |
| 85169000 | Parts of electric water heaters, immersion heaters, space-heating apparatus and soil-heating apparatus, hairdressing apparatus and hand dryers, electro-thermic appliances of a kind used for domestic purposes and electric heating resistors, n.e.s. | 2,7 | 0 |  |
| 85171100 | Line telephone sets with cordless handsets | Free | 0 |  |
| 85171200 | Telephones for cellular networks "mobile telephones" or for other wireless networks | Free | 0 |  |
| 85171800 | Telephone sets (excl. line telephone sets with cordless handsets and telephones for cellular networks or for other wireless networks) | Free | 0 |  |
| 85176100 | Base stations of apparatus for the transmission or reception of voice, images or other data | Free | 0 |  |
| 85176200 | Machines for the reception, conversion and transmission or regeneration of voice, images or other data, incl. switching and routing apparatus (excl. telephone sets, telephones for cellular networks or for other wireless networks) | Free | 0 |  |
| 85176910 | Videophones | Free | 0 |  |
| 85176920 | Entry-phone systems | Free | 0 |  |
| 85176931 | Portable receivers for calling, alerting or paging | Free | 0 |  |
| 85176939 | Reception apparatus for radio-telephony or radio-telegraphy (excl. portable receivers for calling, alerting or paging) | 9,3 | 0 |  |
| 85176990 | Apparatus for the transmission or reception of voice, images or other data, incl. apparatus for communication in a wired or wireless network [such as a local or wide area network] (excl. telephone sets, telephones for cellular networks or for other wireles networks, base stations, apparatus for the reception, conversion and transmission or regeneration of voice, images or other data, videophones, entry-phone systems, reception apparatus for radio-telephony or radio-telegraphy and transmission or reception apparatus of heading 8443, 8525, 8527 or 8528) | Free | 0 |  |
| 85177011 | Aerials for radio-telegraphic or radio-telephonic apparatus | Free | 0 |  |
| 85177015 | Telescopic and whip-type aerials for portable apparatus or for apparatus for fitting in motor vehicles (other than for apparatus of heading8443, 8525, 8527 or 8528) | 5 | 0 |  |
| 85177019 | Aerials and aerial reflectors of all kinds and parts suitable for use with aerials or aerial reflectors, n.e.s. (excl. aerials for radio-telegraphic or radio-telephonic apparatus and telescopic and whip-type aerials for portable apparatus or for apparatus for fitting in motor vehicles) | 3,6 | 0 |  |
| 85177090 | Parts of telephone sets, telephones for cellular networks or for other wireless networks and of other apparatus for the transmission or reception of voice, images or other data, n.e.s. (excl. aerials and aerial reflectors of all kinds and parts suitable for use with aerials or aerial reflectors) | Free | 0 |  |
| 85181030 | Microphones having a frequency range of 300 Hz to 3,4 kHz, of a diameter ≤ 10 mm and a height ≤ 3 mm, of a kind used for telecommunications | Free | 0 |  |
| 85181095 | Microphones and stands therefor (excl. microphones having a frequency range of 300 Hz to 3,4 kHz, of a diameter ≤ 10 mm and a height ≤ 3 mm, of a kind used for telecommunications, and cordless microphones with built-in transmitter) | 2,5 | 0 |  |
| 85182100 | Single loudspeakers, mounted in their enclosures | 4,5 | 0 |  |
| 85182200 | Multiple loudspeakers, mounted in the same enclosure | 4,5 | 0 |  |
| 85182930 | Loudspeakers, without enclosure, having a frequency range of 300 Hz to 3,4 kHz, of a diameter ≤ 50 mm, of a kind used for telecommunications | Free | 0 |  |
| 85182995 | Loudspeakers, without enclosure (excl. those having a frequency range of 300 Hz to 3,4 kHz, of a diameter ≤ 50 mm, of a kind used for telecommunications) | 3 | 0 |  |
| 85183020 | Line telephone handsets, whether or not incorporating a microphone, and sets consisting of a microphone and one or more loudspeakers | Free | 0 |  |
| 85183095 | Headphones and earphones, whether or not combined with microphone, and sets consisting of a microphone and one or more loudspeakers (excl. line telephone handsets, telephone sets, hearing aids and helmets with built-in headphones, whether or not incorporating a microphone) | 2 | 0 |  |
| 85184030 | Audio-frequency electric telephonic and measurement amplifiers | 3 | 0 |  |
| 85184080 | Audio-frequency electric amplifiers (excl. telephonic or measurement amplifiers) | 4,5 | 0 |  |
| 85185000 | Electric sound amplifier sets | 2 | 0 |  |
| 85189000 | Parts of microphones, loudspeakers, headphones and earphones, audio-frequency electric amplifiers or electric sound amplifier sets, n.e.s. | 2 | 0 |  |
| 85192010 | Coin-operated or disc-operated record-players | 6 | 4 |  |
| 85192091 | Sound recording or sound reproducing apparatus, operated by coins, banknotes, bank cards, tokens or by other means of payment, with laser reading system (excl. coin-operated or disc-operated record-players) | 9,5 | 7 |  |
| 85192099 | Sound recording or sound reproducing apparatus, operated by coins, banknotes, bank cards, tokens or by other means of payment, without laser reading system (excl. coin-operated or disc-operated record-players) | 4,5 | 0 |  |
| 85193000 | Turntables "record-decks" | 2 | 0 |  |
| 85195000 | Telephone answering machines | Free | 0 |  |
| 85198111 | Transcribing machines "play only", incl. cassette-players, using magnetic, optical or semiconductor media, without sound recording device | 5 | 0 |  |
| 85198115 | Pocket-size cassette players "play only" [dimensions ≤ 170 mm x 100 mm x 45 mm], using magnetic, optical or semiconductor media, without sound recording device (excl. transcribing machines) | Free | 0 |  |
| 85198121 | Cassette-tape players "play only" using magnetic, optical or semiconductor media, with an analogue and digital reading system, without sound recording device (excl. transcribing machines and pocket size) | 9 | 0 |  |
| 85198125 | Cassette-tape players "play only" using magnetic, optical or semiconductor media, without sound recording device (excl. players with an analogue and digital reading system, transcribing machines and pocket size) | 2 | 0 |  |
| 85198131 | Sound-reproducing apparatus with laser reading system "CD-players", of a kind used in motor vehicles, for discs of a diameter ≤ 6,5 cm, without sound recording device | 9 | 0 |  |
| 85198135 | Sound-reproducing apparatus with laser reading system "CD-players", without sound recording device (excl. of a kind used in motor vehicles for discs of a diameter ≤ 6,5 cm) | 9,5 | 0 |  |
| 85198145 | Sound-reproducing apparatus, using magnetic, optical or semiconductor media, without laser reading system, without sound recording device (excl. those operated by coins, banknotes, bank cards, tokens or by other means of payment, turntables, transcribing machines, telephone answering machines, cassette players and cd-players) | 4,5 | 0 |  |
| 85198151 | Dictating machines using magnetic, optical or semiconductor media, incorporating sound reproducing apparatus, not capable of operating without an external source of power (excl. transcribing machines [play only]) | 4 | 0 |  |
| 85198155 | Magnetic tape cassette recorders, with built-in amplifier and one or more built-in loudspeakers, capable of operating without an external source of power (excl. dictating machines) | Free | 0 |  |
| 85198161 | Magnetic tape cassette recorders, with built-in amplifier and one or more built-in loudspeakers, operating only with an external source of power | 2 | 0 |  |
| 85198165 | Magnetic tape pocket size cassette recorders "dimensions ≤ 170 mm x 100 mm x 45 mm" incorporating sound reproducing apparatus (excl. those with built-in amplifier and one or more built-in loudspeakers) | Free | 0 |  |
| 85198175 | Magnetic tape cassette recorders incorporating sound reproducing apparatus (excl. those with built-in amplifier and one or more built-in loudspeakers and pocket-size) | 2 | 0 |  |
| 85198181 | Magnetic tape recorders using magnetic tapes on reels, allowing sound recording or reproducing either at a single speed of 19cm per second or at several speeds if those comprise only 19cm per second and lower speeds | 2 | 0 |  |
| 85198185 | Magnetic tape recorders incorporating sound reproducing apparatus (excl. those operated by coins, banknotes, bank cards, tokens or by other means of payment, telephone answering machines, dictating machines, cassette recorders and apparatus using magnetic tapes on reels, allowing sound recording or reproducing either at a single speed of 19 cm per second or at several speeds if those comprise only 19 cm per second and lower speeds) | 7 | 0 |  |
| 85198195 | Sound recording or sound reproducing apparatus, using magnetic, optical or semiconductor media (excl. those operated by coins, banknotes, bank cards, tokens or by other means of payment, turntables, telephone answering machines, dictating machines and magnetic tape recorders) | 2 | 0 |  |
| 85198911 | Record players (excl. using magnetic, optical or semiconductor media record players operated by coins, banknotes, bank cards, tokens or by other means of payment) | 2 | 0 |  |
| 85198915 | Transcribing machines "play only", without sound recording device (excl. using magnetic, optical or semiconductor media) | 5 | 0 |  |
| 85198919 | Sound reproducing apparatus, without sound recording device (excl. using magnetic, optical or semiconductor media those operated by coins, banknotes, bank cards, tokens or by other means of payment, turntables, telephone answering machines, record players and transcribing machines) | 4,5 | 0 |  |
| 85198990 | Sound recording or sound reproducing apparatus (excl. using magnetic, optical or semiconductor media, those operated by coins, banknotes, bank cards, tokens or by other means of payment, turntables, telephone answering machines and sound reproducing apparatus without sound recording device) | 2 | 0 |  |
| 85211020 | Video recording or reproducing apparatus, whether or not incorporating a video tuner, for magnetic tape of a width of ≤ 1,3cm and allowing recording or reproduction at a tape speed of ≤ 50 mm/s (excl. video camera recorders) | 14 | 0 |  |
| 85211095 | Magnetic tape-type video recording or reproducing apparatus, whether or not incorporating a video tuner (excl. video camera recorders and those using magnetic tape of a width of ≤ 1,3cm and allowing recording or reproduction at a tape speed of ≤ 50 mm/s) | 8 | 0 |  |
| 85219000 | Video recording or reproducing apparatus, whether or not incorporating a video tuner (excl. magnetic tape-type and video camera recorders) | 13,9 | 7 |  |
| 85221000 | Pick-up cartridges | 4 | 0 |  |
| 85229030 | Styli; diamonds, sapphires and other precious or semi‑precious stones "natural, synthetic or reconstructed" for styli for sound-reproducing apparatus | Free | 0 |  |
| 85229041 | Electronic assemblies of telephone answering machines, n.e.s. | Free | 0 |  |
| 85229049 | Electronic assemblies for sound reproducing and recording apparatus and for video recording or reproducing apparatus, n.e.s. (excl. of telephone answering machines) | 4 | 0 |  |
| 85229070 | Single cassette-deck assemblies with a total thickness ≤ 53 mm, of a kind used in the manufacture of sound recording and reproducing apparatus | Free | 0 |  |
| 85229080 | Parts and accessories suitable for use solely or principally with sound reproducing and recording apparatus and with video equipment for recording and reproducing pictures and sound, n.e.s. | 4 | 0 |  |
| 85232100 | Cards incorporating a magnetic stripe for the recording of sound or of other phenomena | 3,5 | 0 |  |
| 85232915 | Magnetic tapes and magnetic discs, unrecorded, for the recording of sound or of other phenomena | Free | 0 |  |
| 85232931 | Magnetic tapes and magnetic discs, recorded, for reproducing phenomena (excl. those for reproducing sound or image, for reproducing representations of instructions, data, sound, and image recorded in a machine-readable binary form, and capable of being manipulated or providing interactivity to a user, by means of an automatic data-processing machine, and goods of Chapter 37) | Free | 0 |  |
| 85232933 | Magnetic tapes and magnetic discs, recorded, for reproducing representations of instructions, data, sound, and image recorded in a machine-readable binary form, and capable of being manipulated or providing interactivity to a user, by means of an automatic data-processing machine | Free | 0 |  |
| 85232939 | Magnetic tapes and magnetic discs, recorded, for reproducing sound or image (excl. for reproducing representations of instructions, data, sound, and image recorded in a machine-readable binary form, and capable of being manipulated or providing interactivity to a user, by means of an automatic data-processing machine and goods of Chapter 37) | 3,5 | 0 |  |
| 85232990 | Magnetic media for sound or image reproducing phenomena (excl. cards incorporating a magnetic stripe, magnetic tapes, magnetic strips and goods of Chapter 37) | 3,5 | 0 |  |
| 85234110 | Optical discs for laser reading systems, unrecorded, of a recording capacity ≤ 900 megabytes, non-erasable "CD‑Rs" | Free | 0 |  |
| 85234130 | Optical discs for laser reading systems, unrecorded, of a recording capacity > 900 megabytes but ≤ 18 gigabytes, non-erasable "DVD-/+Rs" | Free | 0 |  |
| 85234190 | Optical media, unrecorded, for the recording of sound or of other phenomena "e.g. CD-RWs, DVD-/+RWs, DVD-RAMs, MiniDiscs" (excl. non-erasable discs for laser reading systems of a recording capacity ≤ 18 gigabytes [CD-Rs, DVD-/+Rs] and goods of Chapter 37) | Free | 0 |  |
| 85234925 | Optical discs for laser reading systems, recorded, for reproducing phenomena (excl. those for reproducing sound or image, and goods of Chapter 37) | Free | 0 |  |
| 85234931 | Optical discs for laser reading systems, recorded, for reproducing sound only, of a diameter ≤ 6,5 cm | 3,5 | 0 |  |
| 85234939 | Optical discs for laser reading systems, recorded, for reproducing sound only, of a diameter > 6,5 cm | 3,5 | 0 |  |
| 85234945 | Optical discs for laser reading systems, recorded, for reproducing representations of instructions, data, sound, and image recorded in a machine-readable binary form, and capable of being manipulated or providing interactivity to a user, by means of an automatic data-processing machine | Free | 0 |  |
| 85234951 | Digital versatile discs "DVD", recorded, for reproducing sound and image or image only (excl. for reproducing representations of instructions, data, sound, and image recorded in a machine-readable binary form, and capable of being manipulated or providing interactivity to a user, by means of an automatic data-processing machine) | 3,5 | 0 |  |
| 85234959 | Optical discs for laser reading systems, recorded, for reproducing sound and image or image only (excl. digital versatile discs "DVD" and discs for reproducing representations of instructions, data, sound, and image recorded in a machine-readable binary form, and capable of being manipulated or providing interactivity to a user, by means of an automatic data-processing machine) | 3,5 | 0 |  |
| 85234991 | Optical media, recorded, for reproducing phenomena (excl. discs for laser reading systems, those for reproducing sound or image, for reproducing representations of instructions, data, sound, and image recorded in a machine-readable binary form, and capable of being manipulated or providing interactivity to a user, by means of an automatic data-processing machine, and goods of Chapter 37) | Free | 0 |  |
| 85234993 | Optical media, recorded, for reproducing representations of instructions, data, sound, and image recorded in a machine-readable binary form, and capable of being manipulated or providing interactivity to a user, by means of an automatic data-processing machine (excl. discs for laser reading systems) | Free | 0 |  |
| 85234999 | Optical media, recorded, for reproducing sound or image (excl. discs for laser reading systems, those for reproducing representations of instructions, data, sound, and image recorded in a machine-readable binary form, and capable of being manipulated or providing interactivity to a user, by means of an automatic data-processing machine and goods of Chapter 37) | 3,5 | 0 |  |
| 85235110 | Solid-state, non-volatile data storage devices for recording data from an external source [flash memory cards or flash electronic storage cards], unrecorded | Free | 0 |  |
| 85235191 | Solid-state, non-volatile data storage devices for recording data from an external source [flash memory cards or flash electronic storage cards], recorded, for reproducing phenomena (excl. those for reproducing sound or image, for reproducing representations of instructions, data, sound, and image recorded in a machine-readable binary form, and capable of being manipulated or providing interactivity to a user, by means of an automatic data-processing machine, and goods of Chapter 37) | Free | 0 |  |
| 85235193 | Solid-state, non-volatile data storage devices for recording data from an external source [flash memory cards or flash electronic storage cards], recorded, for reproducing representations of instructions, data, sound, and image recorded in a machine-readable binary form, and capable of being manipulated or providing interactivity to a user, by means of an automatic data-processing machine | Free | 0 |  |
| 85235199 | Solid-state, non-volatile data storage devices for recording data from an external source [flash memory cards or flash electronic storage cards], recorded, for reproducing sound or image (excl. for reproducing representations of instructions, data, sound, and image recorded in a machine-readable binary form, and capable of being manipulated or providing interactivity to a user, by means of an automatic data-processing machine and goods of Chapter 37) | 3,5 | 0 |  |
| 85235210 | Cards incorporating two or more electronic integrated circuits "smart cards" | 3,7 | 0 |  |
| 85235290 | Cards and tags incorporating only one electronic integrated circuit "smart cards" | Free | 0 |  |
| 85235910 | Semiconductor media, unrecorded, for the recording of sound or of other phenomena (excl. solid-state non-volatile data storage devices and smart cards) | Free | 0 |  |
| 85235991 | Semiconductor media, recorded, for reproducing phenomena (excl. those for reproducing sound or image, for reproducing representations of instructions, data, sound, and image recorded in a machine-readable binary form, and capable of being manipulated or providing interactivity to a user, by means of an automatic data-processing machine, solid-state non-volatile data storage devices, smart cards, and goods of Chapter 37) | Free | 0 |  |
| 85235993 | Semiconductor media, recorded, for reproducing representations of instructions, data, sound, and image recorded in a machine-readable binary form, and capable of being manipulated or providing interactivity to a user, by means of an automatic data-processing machine (excl. solid-state non-volatile data storage devices, smart cards, and goods of Chapter 37) | Free | 0 |  |
| 85235999 | Semiconductor media, recorded, for reproducing sound or image (excl. for reproducing representations of instructions, data, sound, and image recorded in a machine-readable binary form, and capable of being manipulated or providing interactivity to a user, by means of an automatic data-processing machine, solid-state non-volatile data storage devices, smart cards, and goods of Chapter 37) | 3,5 | 0 |  |
| 85238010 | Media for the recording of sound or of other phenomena, unrecorded, incl. matrices and masters for the production of discs (excl. magnetic, optical and semiconductor media, and products of Chapter 37) | Free | 0 |  |
| 85238091 | Recorded media for reproducing phenomena (excl. those for reproducing sound or image, for reproducing representations of instructions, data, sound, and image recorded in a machine-readable binary form, and capable of being manipulated or providing interactivity to a user, by means of an automatic data-processing machine, magnetic, optical and semiconductor media, and products of Chapter 37) | Free | 0 |  |
| 85238093 | Recorded media for reproducing representations of instructions, data, sound, and image recorded in a machine-readable binary form, and capable of being manipulated or providing interactivity to a user, by means of an automatic data-processing machine (excl. magnetic, optical and semiconductor media, and products of Chapter 37) | Free | 0 |  |
| 85238099 | Media, recorded, for reproducing sound or image, incl. matrices and masters for the production of discs (excl. for reproducing representations of instructions, data, sound, and image recorded in a machine-readable binary form, and capable of being manipulated or providing interactivity to a user, by means of an automatic data-processing machine, magnetic, optical and semiconductor media, and products of Chapter 37) | 3,5 | 0 |  |
| 85255000 | Transmission apparatus for radio-broadcasting or television, not incorporating reception apparatus | 3,6 | 0 |  |
| 85256000 | Transmission apparatus for radio-broadcasting or television, incorporating reception apparatus | Free | 0 |  |
| 85258011 | Television cameras, with 3 or more camera tubes | 3 | 0 |  |
| 85258019 | Television cameras (excl. those with 3 or more camera tubes and video recorders) | 4,9 | 4 |  |
| 85258030 | Digital cameras | Free | 0 |  |
| 85258091 | Video camera recorders only able to record sound and images taken by the television camera | 4,9 | 4 |  |
| 85258099 | Video camera recorders able to record television programmes and sound and images taken by the television camera | 14 | 4 |  |
| 85261000 | Radar apparatus | 3,7 | 0 |  |
| 85269120 | Radio navigational receivers (excl. radar apparatus) | 3,7 | 0 |  |
| 85269180 | Radio navigational aid apparatus (excl. receivers and radar apparatus) | 3,7 | 0 |  |
| 85269200 | Radio remote control apparatus | 3,7 | 0 |  |
| 85271210 | Pocket-size radiocassette players [dimensions ≤ 170 mm x 100 mm x 45 mm], with an analogue and digital reading system, with built-in amplifier, without built-in loudspeakers, capable of being operated without an external source of power | 14 | 0 |  |
| 85271290 | Pocket-size radiocassette players [dimensions ≤ 170 mm x 100 mm x 45 mm], with built‑in amplifier, without built-in loudspeakers, capable of being operated without an external source of power (excl. with analogue and digital reading system) | 10 | 0 |  |
| 85271310 | Radio-broadcast receivers capable of operating without an external source of power, combined with sound-reproducing apparatus with laser reading system (excl. pocket-size radiocassette players) | 12 | 0 |  |
| 85271391 | Cassette radios, capable of operating without an external source of power, combined with sound recording or reproducing apparatus, with an analogue and digital reading system (excl. pocket-size radiocassette players) | 14 | 0 |  |
| 85271399 | Radio-broadcast receivers capable of operating without an external source of power, combined with sound recording or reproducing apparatus (excl. pocket-size radiocassette players, with laser reading system and cassette decks with an analogue and digital reading system) | 10 | 0 |  |
| 85271900 | Radio-broadcast receivers capable of operating without an external source of power, not combined with sound-reproducing apparatus | Free | 0 |  |
| 85272120 | Radio-broadcast receivers capable of receiving and decoding digital Radio Data System signals, of a kind used in motor vehicles, only capable of being operated with an external source of power, combined with sound recording or reproducing apparatus incorporating a laser reading system | 14 | 7 |  |
| 85272152 | Cassette-radio-broadcast receivers capable of receiving and decoding digital Radio Data System signals, of a kind used in motor vehicles, only capable of being operated with an external source of power, combined with sound recording or reproducing apparatus incorporating an analogue and digital reading system | 14 | 7 |  |
| 85272159 | Radio-broadcast receivers capable of receiving and decoding digital Radio Data System signals, of a kind used in motor vehicles, only capable of being operated with an external source of power, combined with sound recording or reproducing apparatus (excl. those with sound-reproducing apparatus or a laser reading system and cassette decks with an analogue and digital reading system) | 10 | 7 |  |
| 85272170 | Radio-broadcast receivers of a type used in motor vehicles, only capable of being operated with an external source of power, combined with sound recording or reproducing apparatus incorporating a laser reading system (excl. those capable of receiving and decoding digital radio data system signals) | 14 | 10 |  |
| 85272192 | Cassette-radio-broadcast receivers of a kind used in motor vehicles, only capable of being operated with an external source of power, combined with sound recording or reproducing apparatus incorporating an analogue and digital reading system (excl. those capable of receiving and decoding digital radio data system signals) | 14 | 10 |  |
| 85272198 | Radio-broadcast receivers of a kind used in motor vehicles, only capable of being operated with an external source of power, combined with sound recording or reproducing apparatus (excl. sound-reproducing apparatus incorporating a laser reading system, those capable of receiving and decoding digital radio data system signals and cassette decks with an analogue and digital reading system) | 10 | 7 |  |
| 85272900 | Radio-broadcast receivers not capable of operating without an external source of power, of a kind used in motor vehicles, not combined with sound recording or reproducing apparatus | 12 | 7 |  |
| 85279111 | Cassette radios, only mains-operated, with, in the same housing, one or more loudspeakers, combined with sound recording or reproducing apparatus with an analogue and digital reading system | 14 | 0 |  |
| 85279119 | Radio receivers, only mains-operated, with, in the same housing, one or more loudspeakers, combined with sound recording or reproducing apparatus (excl. cassette decks with an analogue and digital reading system) | 10 | 0 |  |
| 85279135 | Radio-broadcast receivers, for mains operation only, without built-in loudspeaker, combined with sound-reproducing apparatus with laser reading system (excl. those of a kind used in motor vehicles) | 12 | 0 |  |
| 85279191 | Cassette radios, only mains-operated, without built-in loudspeakers, combined with sound recording or reproducing apparatus with an analogue and digital reading system (excl. of a kind used in motor vehicles) | 14 | 0 |  |
| 85279199 | Radio receivers, only mains-operated, without built-in loudspeakers, combined with sound recording or reproducing apparatus (excl. with laser reading system, cassette decks with an analogue and digital reading system and equipment of a kind used in motor vehicles) | 10 | 0 |  |
| 85279210 | Alarm clock radios, for mains operation only, not combined with sound recording or reproducing apparatus | Free | 0 |  |
| 85279290 | Radio-broadcast receivers, for mains operation only, not combined with sound recording or reproducing apparatus but combined with a clock (excl. those of a kind used in motor vehicles and alarm clock radios) | 9 | 0 |  |
| 85279900 | Radio-broadcast receivers, for mains operation only, not combined with sound recording or reproducing apparatus and not combined with a clock (excl. those of a kind used in motor vehicles) | 9 | 0 |  |
| 85284100 | Cathode-ray tube monitors of a kind solely or principally used in an automatic data-processing machine of heading 8471 | Free | 0 |  |
| 85284910 | Cathode-ray tube monitors, black and white or other monochrome, not incorporating television reception apparatus (excl. of a kind solely or principally used in an automatic data-processing machine of heading 8471) | 14 | 0 |  |
| 85284980 | Cathode-ray tube monitors, colour, not incorporating television reception apparatus (excl. of a kind solely or principally used in an automatic data-processing system of heading 8471) | 14 | 0 |  |
| 85285100 | Monitors of a kind solely or principally used in an automatic data-processing machine of heading 8471 (excl. with cathode ray tube) | Free | 0 |  |
| 85285910 | Monitors, black and white or other monochrome, not incorporating television reception apparatus (excl. with cathode ray tube and those of a kind solely or principally used in an automatic data-processing machine of heading 8471) | 14 | 10 |  |
| 85285940 | Monitors, colour, not incorporating television reception apparatus, with LCD screen (excl. those of a kind solely or principally used in an automatic data-processing system of heading 8471) | 14 | 10 |  |
| 85285980 | Monitors, colour, not incorporating television reception apparatus (excl. with LCD screen or cathode ray tube and those of a kind solely or principally used in an automatic data-processing system of heading 8471) | 14 | 10 |  |
| 85286100 | Projectors of a kind solely or principally used in an automatic data-processing machine of heading 8471 | Free | 0 |  |
| 85286910 | Projectors, operating by means of flat panel display [e.g. a liquid crystal device], capable of displaying digital information generated by an automatic data-processing machine | Free | 0 |  |
| 85286991 | Projectors, black and white or other monochrome, not incorporating television reception apparatus (excl. of a kind solely or principally used in an automatic data-processing machine of heading 8471 and those operating by means of flat panel display [e.g.  a liquid crystal device] capable of displaying digital information generated by an automatic data-processing machine) | 2 | 0 |  |
| 85286999 | Projectors, colour, not incorporating television reception apparatus (excl. of a kind solely or principally used in an automatic data-processing machine of heading 8471 and those operating by means of flat panel display [e.g. a liquid crystal device] capable of displaying digital information generated by an automatic data-processing machine) | 14 | 10 |  |
| 85287111 | Video tuners electronic assemblies for incorporation into automatic data-processing machines | Free | 0 |  |
| 85287115 | Video tuners with a microprocessor-based device incorporating a modem for gaining access to the Internet, and having a function of interactive information exchange, capable of receiving television signals (set-top boxes with a communication function) | Free | 0 |  |
| 85287119 | Video tuners (excl. electronic assemblies for incorporation into automatic data-processing machines and apparatus with a microprocessor-based device incorporating a modem for gaining access to the Internet and having a function of interactive information  exchange capable of receiving television signals "set-top boxes with communication function") | 14 | 7 |  |
| 85287191 | Apparatus with a microprocessor-based device incorporating a modem for gaining access to the Internet, and having a function of interactive information exchange, capable of receiving television signals (set-top boxes with a communication function, excl. video tuners) | Free | 0 |  |
| 85287199 | Reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus, not designed to incorporate a video display or screen (excl. video tuners, set-top boxes with a communication function) | 14 | 10 |  |
| 85287210 | Television projection equipment, colour, designed to incorporate a video display or screen | 14 | 10 |  |
| 85287220 | Reception apparatus for television, colour, incorporating a video recorder or reproducer | 14 | 10 |  |
| 85287230 | Reception apparatus for television, colour, with integral tube (excl. incorporating video recording or reproducing apparatus, and monitors) | 14 | 10 |  |
| 85287240 | Reception apparatus for television, colour, with LCD screen (excl. incorporating video recording or reproducing apparatus, and monitors, and television projection equipment) | 14 | 10 |  |
| 85287260 | Reception apparatus for television, colour, with a plasma display (excl. incorporating video recording or reproducing apparatus, and monitors, and television projection equipment) | 14 | 10 |  |
| 85287280 | Reception apparatus for television, colour (excl. with integral tube or LCD or plasma display, or incorporating video recording or reproducing apparatus, and monitors and television projection equipment) | 14 | 10 |  |
| 85287300 | Reception apparatus for television, black and white or other monochrome, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus, designed to incorporate a video display or screen | 2 | 0 |  |
| 85291011 | Telescopic and whip-type aerials for portable apparatus or for apparatus for fitting in motor vehicles (only for apparatus of headings 8525 to 8528) | 5 | 0 |  |
| 85291031 | Outside aerials for radio or television broadcast receivers, for reception via satellite | 3,6 | 0 |  |
| 85291039 | Outside aerials for radio or television broadcast receivers (excl. those for satellite reception) | 3,6 | 0 |  |
| 85291065 | Inside aerials for radio or television broadcast receivers, incl. built-in types (excl. telescopic and whip-type aerials for portable apparatus or for apparatus for fitting in motor vehicles) | 4 | 0 |  |
| 85291069 | Aerials (excl. inside and outside aerials for radio or television broadcast receivers and telescopic and whip-type aerials for portable apparatus or for apparatus for fitting in motor vehicles) | 3,6 | 0 |  |
| 85291080 | Aerial filters and separators | 3,6 | 0 |  |
| 85291095 | Aerial reflectors and parts suitable for use with aerials or aerial reflectors, n.e.s. (excl. aerial filters and separators) | 3,6 | 0 |  |
| 85299020 | Parts suitable for use solely or principally with transmission apparatus incorporating reception apparatus for radio-broadcasting or television, digital cameras, monitors and projectors | Free | 0 |  |
| 85299041 | Cabinets and cases of wood, for transmission and reception apparatus for radio-broadcasting or television, television cameras, digital cameras, video camera recorders, radar apparatus, radio navigational aid apparatus or radio remote control apparatus, monitors and projectors, n.e.s. | 2 | 0 |  |
| 85299049 | Cabinets and cases other than of wood, for transmission and reception apparatus for radio-broadcasting or television, television cameras, digital cameras, video camera recorders, radar apparatus, radio navigational aid apparatus or radio remote control apparatus, monitors and projectors, n.e.s. | 3 | 0 |  |
| 85299065 | Electronic assemblies suitable for use solely or principally with transmission and reception apparatus for radio-broadcasting or television, television cameras, digital cameras, video camera recorders, radar apparatus, radio navigational aid apparatus or radio remote control apparatus, monitors and projectors, n.e.s. | 3 | 0 |  |
| 85299092 | Parts suitable for use solely or principally with television cameras, reception apparatus for radio-broadcasting or television, and monitors and projectors, n.e.s. (excl. aerials, cabinets and casings, electronic assemblies and parts for monitors and projectors of a kind solely or principally used in an automatic data-processing machine) | 5 | 4 |  |
| 85299097 | Parts suitable for use solely or principally with transmission apparatus not incorporating reception apparatus for radio-broadcasting or television, video camera recorders, radar apparatus, radio navigational aid apparatus and remote control apparatus, n.e.s. (excl. assemblies and sub-assemblies, parts for digital cameras, aerials and aerial reflectors, and electronic assemblies) | 3 | 0 |  |
| 85301000 | Electrical signalling, safety or traffic control equipment for railways or tramways (excl. mechanical or electromechanical equipment of heading 8608) | 1,7 | 0 |  |
| 85308000 | Electrical signalling, safety or traffic control equipment (excl. that for railways or tramways and mechanical or electromechanical equipment of heading 8608) | 1,7 | 0 |  |
| 85309000 | Parts of electrical signalling, safety or traffic control equipment, n.e.s. | 1,7 | 0 |  |
| 85311030 | Burglar or fire alarms and similar apparatus, for use in buildings | 2,2 | 0 |  |
| 85311095 | Burglar or fire alarms and similar apparatus (excl. those for use in motor vehicles or buildings) | 2,2 | 0 |  |
| 85312020 | Indicator panels with light emitting diodes "LED" (excl. those of a kind used for motor vehicles, cycles or traffic signalling) | Free | 0 |  |
| 85312040 | Indicator panels with matrix liquid crystal devices "LCD", active (excl. those of a kind used for motor vehicles, cycles or traffic signalling) | Free | 0 |  |
| 85312095 | Indicator panels with liquid crystal devices "LCD" (excl. active matrix liquid crystal devices and those of a kind used for motor vehicles, cycles or traffic signalling) | Free | 0 |  |
| 85318020 | Electric sound or visual signalling apparatus, with flat panel display devices (excl. indicator panels with liquid crystal devices or light emitting diodes, burglar or fire alarms and similar apparatus and apparatus for cycles, motor vehicles and traffic signalling) | Free | 0 |  |
| 85318095 | Electric sound or visual signalling apparatus (excl. with flat panel display devices, indicator panels with liquid crystal devices or light emitting diodes, burglar or fire alarms and similar apparatus and apparatus for cycles, motor vehicles and traffic signalling) | 2,2 | 0 |  |
| 85319020 | Parts of indicator panels with liquid crystal displays "LCD" or light-emitting diodes "LED" and of electric sound or visual signalling equipment with flat panel display devices, n.e.s. (excl. of multichip integrated circuits) | Free | 0 |  |
| 85319085 | Parts of electric sound or visual signalling equipment, n.e.s. (excl. of indicator panels with liquid crystal devices or light emitting diodes, of electric sound or visual signalling apparatus with flat panel display devices and of multichip integrated circuits) | 2,2 | 0 |  |
| 85321000 | Fixed capacitors designed for use in 50/60 Hz circuits and having a reactive power-handling capacity of ≥ 0,5 kvar "power capacitors" | Free | 0 |  |
| 85322100 | Fixed electrical capacitors, tantalum (excl. power capacitors) | Free | 0 |  |
| 85322200 | Fixed electrical capacitors, aluminium electrolytic (excl. power capacitors) | Free | 0 |  |
| 85322300 | Fixed electrical capacitors, ceramic dielectric, single layer (excl. power capacitors) | Free | 0 |  |
| 85322400 | Fixed electrical capacitors, ceramic dielectric, multilayer (excl. power capacitors) | Free | 0 |  |
| 85322500 | Fixed electrical capacitors, dielectric of paper or plastics (excl. power capacitors) | Free | 0 |  |
| 85322900 | Fixed electrical capacitors (excl. tantalum, aluminium electrolytic, ceramic, paper, plastic and power capacitors) | Free | 0 |  |
| 85323000 | Variable or adjustable "pre-set" electrical capacitors | Free | 0 |  |
| 85329000 | Parts of electrical "pre-set" capacitors, fixed, variable or adjustable, n.e.s. | Free | 0 |  |
| 85331000 | Fixed carbon resistors, composition or film types (excl. heating resistors) | Free | 0 |  |
| 85332100 | Fixed electrical resistors for a power handling capacity ≤ 20 W (excl. heating resistors) | Free | 0 |  |
| 85332900 | Fixed electrical resistors for a power handling capacity > 20 W (excl. heating resistors) | Free | 0 |  |
| 85333100 | Wirewound variable electrical resistors, incl. rheostats and potentiometers, for a power handling capacity ≤ 20 W (excl. heating resistors) | Free | 0 |  |
| 85333900 | Wirewound variable electrical resistors, incl. rheostats and potentiometers, for a power handling capacity > 20 W (excl. heating resistors) | Free | 0 |  |
| 85334010 | Electrical variable resistors, incl. rheostats and potentiometers, for a power handling capacity ≤ 20 W (excl. wirewound variable resistors and heating resistors) | Free | 0 |  |
| 85334090 | Electrical variable resistors, incl. rheostats and potentiometers, for a power handling capacity > 20 W (excl. wirewound variable resistors and heating resistors) | Free | 0 |  |
| 85339000 | Parts of electrical resistors, incl. rheostats and potentiometers, n.e.s. | Free | 0 |  |
| 85340011 | Multilayer printed circuits, consisting only of conductor elements and contacts | Free | 0 |  |
| 85340019 | Printed circuits consisting only of conductor elements and contacts (excl. multiple printed circuits) | Free | 0 |  |
| 85340090 | Printed circuits consisting of conductor elements, contacts and other passive elements (excl. those with passive and active elements) | Free | 0 |  |
| 85351000 | Fuses for a voltage > 1 000 V | 2,7 | 0 |  |
| 85352100 | Automatic circuit breakers for a voltage > 1 000 V but < 72,5 kV | 2,7 | 0 |  |
| 85352900 | Automatic circuit breakers for a voltage ≥ 72,5 kV | 2,7 | 0 |  |
| 85353010 | Isolating switches and make-and-break switches, for a voltage > 1 000 V but < 72,5 kV | 2,7 | 0 |  |
| 85353090 | Isolating switches and make-and-break switches, for a voltage ≥ 72,5 kV | 2,7 | 0 |  |
| 85354000 | Lightning arresters, voltage limiters and surge suppressors, for a voltage > 1 000 V | 2,7 | 0 |  |
| 85359000 | Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits, for a voltage > 1 000 V (excl. fuses, automatic circuit breakers, isolating switches, make-and-break switches, lightning arresters, voltage limiters, surge suppressors and control desks, cabinets, panels etc. of heading 8537) | 2,7 | 0 |  |
| 85361010 | Fuses for a current ≤ 10 A, for a voltage ≤ 1 000 V | 2,3 | 0 |  |
| 85361050 | Fuses for a current > 10 A but ≤ 63 A, for a voltage ≤ 1 000 V | 2,3 | 0 |  |
| 85361090 | Fuses for a current > 63 A, for a voltage ≤ 1 000 V | 2,3 | 0 |  |
| 85362010 | Automatic circuit breakers for a voltage ≤ 1 000 V, for a current ≤ 63 A | 2,3 | 0 |  |
| 85362090 | Automatic circuit breakers for a voltage ≤ 1 000 V, for a current > 63 A | 2,3 | 0 |  |
| 85363010 | Apparatus for protecting electrical circuits for a voltage ≤ 1 000 V, for a current ≤ 16 A (excl. fuses and automatic circuit breakers) | 2,3 | 0 |  |
| 85363030 | Apparatus for protecting electrical circuits for a voltage ≤ 1 000 V, for a current > 16 A but ≤ 125 A (excl. fuses and automatic circuit breakers) | 2,3 | 0 |  |
| 85363090 | Apparatus for protecting electrical circuits for a voltage ≤ 1 000 V, for a current > 125 A (excl. fuses and automatic circuit breakers) | 2,3 | 0 |  |
| 85364110 | Relays for a voltage ≤ 60 V, for a current ≤ 2 A | 2,3 | 0 |  |
| 85364190 | Relays for a voltage ≤ 60 V, for a current > 2 A | 2,3 | 0 |  |
| 85364900 | Relays for a voltage > 60 V but ≤ 1 000 V | 2,3 | 0 |  |
| 85365003 | Electronic AC switches consisting of optically coupled input and output circuits "insulated thyristor AC switches" (excl. relays and automatic circuit breakers) | Free | 0 |  |
| 85365005 | Electronic switches, incl. temperature protected electronic switches, consisting of a transistor and a logic chip "chip-on-chip technology" (excl. relays and automatic circuit breakers) | Free | 0 |  |
| 85365007 | Electromechanical snap-action switches for a current ≤ 11 A (excl. relays and automatic circuit breakers) | Free | 0 |  |
| 85365011 | Push-button switches for a voltage of ≤ 60 V | 2,3 | 0 |  |
| 85365015 | Rotary switches for a voltage of ≤ 60 V | 2,3 | 0 |  |
| 85365019 | Switches for a voltage of ≤ 60 V (excl. relays, push-button switches and rotary switches) | 2,3 | 0 |  |
| 85365080 | Switches for a voltage of > 60 V and ≤ 1 000 V (excl. relays, automatic circuit breakers, electronic AC switches consisting of optically coupled input and output circuits "insulated thyristor AC switches", electronic switches, incl. temperature protected electronic switches, consisting of a transistor and a logic chip [chip-on-chip technology] and electromechanical snap-action switches for a current ≤ 11 a) | 2,3 | 0 |  |
| 85366110 | Edison lamp holders, electric | 2,3 | 0 |  |
| 85366190 | Lamp holders for a voltage ≤ 1 000 V (excl. Edison lamp holders) | 2,3 | 0 |  |
| 85366910 | Plugs and sockets for a voltage of ≤ 1 000 V, for coaxial cables | Free | 0 |  |
| 85366930 | Plugs and sockets for a voltage of ≤ 1 000 V, for printed circuits | Free | 0 |  |
| 85366990 | Plugs and sockets for a voltage of ≤ 1 000 V (excl. those for coaxial cables and printed circuits) | 2,3 | 0 |  |
| 85367000 | Connectors for optical fibres, optical fibre bundles or cables | 3 | 0 |  |
| 85369001 | Prefabricated elements for electrical circuits, for a voltage of ≤ 1 000 V | 2,3 | 0 |  |
| 85369010 | Connections and contact elements, for wire and cables, for a voltage of ≤ 1 000 V (excl. plugs, sockets and prefabricated elements) | Free | 0 |  |
| 85369020 | Wafer probers | Free | 0 |  |
| 85369085 | Electrical apparatus for making connections to or in electrical circuits, for a voltage ≤ 1 000 V (excl. fuses, circuit breakers and other apparatus for protecting electrical circuits, relays and other switches, lamp holders, plugs and sockets, prefabricated elements for electrical circuits and other connections and contact elements for wire and cables and for wafer probers) | 2,3 | 0 |  |
| 85371010 | Numerical control panels with built-in automatic data-processing machines | 2,1 | 0 |  |
| 85371091 | Programmable memory controllers (excl. numerical control panels with built-in automatic data-processing machines) | 2,1 | 0 |  |
| 85371099 | Boards, cabinets and similar combinations of apparatus for electric control or the distribution of electricity, for a voltage ≤ 1 000 V (excl. switching apparatus for line telephony or line telegraphy, numerical control panels with built-in automatic data-processing machines and programmable memory controllers) | 2,1 | 0 |  |
| 85372091 | Boards, cabinets and similar combinations of apparatus for electric control or the distribution of electricity, for a voltage > 1 000 V but ≤ 72,5 kV | 2,1 | 0 |  |
| 85372099 | Boards, cabinets and similar combinations of apparatus for electric control or the distribution of electricity, for a voltage > 72,5 kV | 2,1 | 0 |  |
| 85381000 | Boards, panels, consoles, desks, cabinets and other bases for the goods of heading 8537, not equipped with their apparatus | 2,2 | 0 |  |
| 85389011 | Electronic assemblies for wafer probers of subheading 8536.90.20 | 3,2 | 0 |  |
| 85389019 | Parts for wafer probers of subheading 8536.90.20, n.e.s. (excl. electronic assemblies) | 1,7 | 0 |  |
| 85389091 | Electronic assemblies for electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits of heading 8535 or 8536 and for control desks, cabinets and similar combinations of apparatus of heading 8537 (excl. for wafer probers of subheading 8536.90.20) | 3,2 | 0 |  |
| 85389099 | Parts suitable for use solely or principally with the apparatus of heading 8535, 8536 or 8537, n.e.s. (excl. electronic assemblies, and boards, panels, consoles, desks, cabinets and other bases for the goods of heading 8537, not equipped with their appararatus, and for wafer probers of subheading 8536.90.20) | 1,7 | 0 |  |
| 85391000 | Sealed beam lamp units | 2,7 | 0 |  |
| 85392130 | Tungsten halogen filament lamps for motorcycles or other motor vehicles (excl. sealed beam lamp units) | 2,7 | 0 |  |
| 85392192 | Tungsten halogen filament lamps for a voltage > 100 V | 2,7 | 0 |  |
| 85392198 | Tungsten halogen filament lamps for a voltage ≤ 100 V (excl. those for motorcycles or other motor vehicles) | 2,7 | 0 |  |
| 85392210 | Reflector filament lamps of a power ≤ 200 W and for a voltage > 100 V (excl. tungsten halogen filament lamps) | 2,7 | 0 |  |
| 85392290 | Filament lamps of a power ≤ 200 W and for a voltage > 100 V (excl. tungsten halogen lamps, reflector lamps and ultraviolet or infra-red lamps) | 2,7 | 0 |  |
| 85392930 | Filament lamps for motorcycles or other motor vehicles (excl. tungsten halogen lamps) | 2,7 | 0 |  |
| 85392992 | Filament lamps for a voltage > 100 V (excl. tungsten halogen lamps, lamps of a power ≤ 200 W, and ultraviolet or infra-red lamps) | 2,7 | 0 |  |
| 85392998 | Filament lamps for a voltage ≤ 100 V (excl. tungsten halogen lamps and lamps for motorcycles and other motor vehicles) | 2,7 | 0 |  |
| 85393110 | Discharge lamps, fluorescent, hot cathode, with double ended cap | 2,7 | 0 |  |
| 85393190 | Discharge lamps, fluorescent, hot cathode (excl. with double ended cap) | 2,7 | 0 |  |
| 85393220 | Mercury or sodium vapour lamps | 2,7 | 0 |  |
| 85393290 | Metal halide lamps | 2,7 | 0 |  |
| 85393900 | Discharge lamps (excl. flourescent, hot cathode lamps, mercury or sodium vapour lamps, metal halide lamps and ultraviolet lamps) | 2,7 | 0 |  |
| 85394100 | Arc lamps | 2,7 | 0 |  |
| 85394900 | Ultraviolet or infra-red lamps | 2,7 | 0 |  |
| 85399010 | Lamp bases for filament or discharge lamps and other lamps of heading 8539, n.e.s. | 2,7 | 0 |  |
| 85399090 | Parts of electric filament or discharge lamps, sealed beam lamp units, ultraviolet or infra-red lamps and arc lamps, n.e.s. (excl. lamp bases) | 2,7 | 0 |  |
| 85401100 | Cathode ray television picture tubes, incl. video monitor cathode ray tubes, colour | 14 | 10 |  |
| 85401200 | Cathode ray television picture tubes, incl. video monitor cathode ray tubes, black and white or other monochrome, with a screen width-to-height ratio of < 1,5 and a diagonal measurement of the screen > 72cm | 7,5 | 4 |  |
| 85402010 | Television camera tubes | 2,7 | 0 |  |
| 85402080 | Image converters and intensifiers and other photo cathode tubes (excl. television camera tubes and cathode ray television picture tubes, incl. video monitor cathode ray tubes) | 2,7 | 0 |  |
| 85404000 | Data/graphic display tubes, monochrome; data/graphic display tubes, colour, with a phosphor dot screen pitch of < 0,4 mm (excl. photo cathode tubes and cathode ray tubes) | 2,6 | 0 |  |
| 85406000 | Cathoderay tubes (excl. television and video-monitor cathoderay tubes, television camera tubes, image converters or intensifiers, other photo-cathode tubes, black and white or other monochrome data-graphic display tubes and colour data-graphic display tubes with a phosphor dot screen pitch of < 0,4 mm) | 2,6 | 0 |  |
| 85407100 | Magnetrons | 2,7 | 0 |  |
| 85407900 | Microwave tubes, e.g. travelling wave tubes and carcinotrons (excl. magnetrons and grid-controlled tubes) | 2,7 | 0 |  |
| 85408100 | Receiver or amplifier valves and tubes (excl. microwave tubes, photo-cathode tubes and cathode ray tubes) | 2,7 | 0 |  |
| 85408900 | Electronic valves and tubes (excl. receiver or amplifier valves and tubes, microwave tubes, photo-cathode tubes, cathode ray tubes, black and white or other monochrome data-graphic display tubes and colour data-graphic display tubes with a phosphor dot screen pitch of < 0,4 mm) | 2,7 | 0 |  |
| 85409100 | Parts of cathode ray tubes, n.e.s. | 2,7 | 0 |  |
| 85409900 | Parts of thermionic, cold cathode or photo cathode valves and tubes, n.e.s. (excl. parts of cathode ray tubes) | 2,7 | 0 |  |
| 85411000 | Diodes (excl. photosensitive or light emitting diodes) | Free | 0 |  |
| 85412100 | Transistors with a dissipation rate < 1 W (excl. photosensitive transistors) | Free | 0 |  |
| 85412900 | Transistors with a dissipation rate ≥ 1 W (excl. photosensitive transistors) | Free | 0 |  |
| 85413000 | Thyristors, diacs and triacs (excl. photosensitive semiconductor devices) | Free | 0 |  |
| 85414010 | Light-emitting diodes, incl. laser diodes | Free | 0 |  |
| 85414090 | Photosensitive semiconductor devices, incl. photovoltaic cells | Free | 0 |  |
| 85415000 | Semiconductor devices, n.e.s. | Free | 0 |  |
| 85416000 | Mounted piezoelectric crystals | Free | 0 |  |
| 85419000 | Parts of diodes, transistors and similar semiconductor devices; photosensitive semiconductor devices, light emitting diodes and mounted piezoelectric crystals, n.e.s. | Free | 0 |  |
| 85423110 | Electronic integrated circuits as processors and controllers, whether or not combined with memories, converters, logic circuits, amplifiers, clock and timing circuits, or other circuits in the form of multichip integrated circuits consisting of two or morre interconnected monolithic integrated circuits as specified in note 8 (b) (3) to Chapter 85 | Free | 0 |  |
| 85423190 | Electronic integrated circuits as processors and controllers, whether or not combined with memories, converters, logic circuits, amplifiers, clock and timing circuits, or other circuits (excl. in the form of multichip integrated circuits) | Free | 0 |  |
| 85423210 | Electronic integrated circuits as memories in the form of multichip integrated circuits consisting of two or more interconnected monolithic integrated circuits as specified in note 8 (b) (3) to Chapter 85 | Free | 0 |  |
| 85423231 | Electronic integrated circuits as dynamic random-access memories "D-RAMs", with a storage capacity of ≤ 512 Mbit (excl. in the form of multichip integrated circuits) | Free | 0 |  |
| 85423239 | Electronic integrated circuits as dynamic random-access memories "D-RAMs", with a storage capacity of > 512 Mbit (excl. in the form of multichip integrated circuits) | Free | 0 |  |
| 85423245 | Electronic integrated circuits as static random access memories "static RAMs", incl. cache random-access memories "cache-RAMs" (excl. in the form of multichip integrated circuits) | Free | 0 |  |
| 85423255 | Electronic integrated circuits as UV erasable, programmable read-only memories "EPROMs" (excl. in the form of multichip integrated circuits) | Free | 0 |  |
| 85423261 | Electronic integrated circuits as electrically erasable, programmable read-only memories "flash E²PROMs", with a storage capacity of ≤ 512 Mbit (excl. in the form of multichip integrated circuits) | Free | 0 |  |
| 85423269 | Electronic integrated circuits as electrically erasable, programmable read-only memories "flash E²PROMs", with a storage capacity of > 512 Mbit (excl. in the form of multichip integrated circuits) | Free | 0 |  |
| 85423275 | Electronic integrated circuits as electrically erasable, programmable read-only memories "E2PROMs" (excl. flash E²PROMs and in the form of multichip integrated circuits) | Free | 0 |  |
| 85423290 | Memories in multicombinational forms such as stack D-RAMs and modules (excl. in the form of multichip integrated circuits, and D-RAMs, S-Rams, cache-RAMs, EPROMs and flash E²PROMs) | Free | 0 |  |
| 85423300 | Electronic integrated circuits as amplifiers | Free | 0 |  |
| 85423910 | Electronic integrated circuits in the form of multichip integrated circuits consisting of two or more interconnected monolithic integrated circuits as specified in note 8 (b) (3) to Chapter 85 (excl. such as processors, controllers, memories and amplifiers) | Free | 0 |  |
| 85423990 | Electronic integrated circuits (excl. in the form of multichip integrated circuits and such as processors, controllers, memories and amplifiers) | Free | 0 |  |
| 85429000 | Parts of electronic integrated circuits, n.e.s. | Free | 0 |  |
| 85431000 | Electrical particle accelerators for electrons, protons, etc. (excl. ion implanters for doping semiconductor materials) | 4 | 0 |  |
| 85432000 | Signal generators, electrical | 3,7 | 0 |  |
| 85433000 | Machines and apparatus for electroplating, electrolysis or electrophoresis | 3,7 | 0 |  |
| 85437010 | Electrical machines with translation or dictionary functions | Free | 0 |  |
| 85437030 | Aerial amplifiers | 3,7 | 0 |  |
| 85437050 | Sunbeds, sunlamps and similar suntanning equipment | 3,7 | 0 |  |
| 85437060 | Electric fence energisers | 3,7 | 0 |  |
| 85437090 | Electrical machines and apparatus, having individual functions, n.e.s. in chap. 85 | 3,7 | 0 |  |
| 85439000 | Parts of electrical machines and apparatus, having individual functions, n.e.s. in Chapter 85 | 3,7 | 0 |  |
| 85441110 | Winding wire for electrical purposes, of copper, lacquered or enamelled | 3,7 | 0 |  |
| 85441190 | Winding wire for electrical purposes, of copper, insulated (excl. lacquered or enamelled) | 3,7 | 0 |  |
| 85441900 | Winding wire for electrical purposes, of material other than copper, insulated | 3,7 | 0 |  |
| 85442000 | Coaxial cable and other coaxial electric conductors, insulated | 3,7 | 0 |  |
| 85443000 | Ignition wiring sets and other wiring sets for vehicles, aircraft or ships | 3,7 | 0 |  |
| 85444210 | Electric conductors of a kind used for telecommunications, for a voltage ≤ 1 000 V, insulated, fitted with connectors, n.e.s. | Free | 0 |  |
| 85444290 | Electric conductors, for a voltage ≤ 1 000 V, insulated, fitted with connectors, n.e.s. (other than of a kind used for telecommunications) | 3,3 | 0 |  |
| 85444920 | Conductors, electric, for a voltage ≤ 80 V, insulated, not fitted with connectors, of a kind used for telecommunications, n.e.s. | Free | 0 |  |
| 85444991 | Electric wire and cables, for a voltage ≤ 1 000 V, insulated, not fitted with connectors, with individual conductor wires of a diameter > 0,51 mm, n.e.s. | 3,7 | 0 |  |
| 85444993 | Conductors, electric, for a voltage ≤ 80 V, insulated, not fitted with connectors, n.e.s. (excl. winding wire, coaxial conductors, wiring sets for vehicles, aircraft or ships, and wire and cables with individual conductor wires of a diameter > 0,51 mm) | 3,7 | 0 |  |
| 85444995 | Electric conductors for a voltage > 80 V but < 1 000 V, insulated, not fitted with connectors, n.e.s. (excl. winding wire, coaxial conductors, wiring sets for vehicles, aircraft or ships, and wire and cables with individual conductor wires of a diameter > 0,51 mm) | 3,7 | 0 |  |
| 85444999 | Electric conductors for a voltage 1 000 V, insulated, not fitted with connectors, n.e.s. (excl. winding wire, coaxial conductors, wiring sets for vehicles, aircraft or ships, and wire and cables with individual conductor wires of a diameter > 0,51 mm) | 3,7 | 0 |  |
| 85446010 | Electric conductors for a voltage > 1 000 V, insulated, with copper conductors, n.e.s. | 3,7 | 0 |  |
| 85446090 | Electric conductors for a voltage > 1 000 V, insulated, not with copper conductors, n.e.s. | 3,7 | 0 |  |
| 85447000 | Optical fibre cables made up of individually sheathed fibres, whether or not containing electric conductors or fitted with connectors | Free | 0 |  |
| 85451100 | Electrodes of graphite or other carbon, for electric furnaces | 2,7 | 0 |  |
| 85451900 | Electrodes of graphite or other carbon, for electrical purposes (excl. those used for furnaces) | 2,7 | 0 |  |
| 85452000 | Carbon brushes for electrical purposes | 2,7 | 0 |  |
| 85459010 | Heating resistors for electrical purposes, of graphite or other carbon | 1,7 | 0 |  |
| 85459090 | Articles of graphite or other carbon, for electrical purposes (excl. electrodes, carbon brushes and heating resistors) | 2,7 | 0 |  |
| 85461000 | Electrical insulators of glass (excl. insulating fittings) | 3,7 | 0 |  |
| 85462000 | Electrical insulators of ceramics (excl. insulating fittings) | 4,7 | 4 |  |
| 85469010 | Electrical insulators of plastics (excl. insulating fittings) | 3,7 | 0 |  |
| 85469090 | Electrical insulators (excl. those of glass, ceramics or plastics and insulating fittings) | 3,7 | 0 |  |
| 85471000 | Insulating fittings for electrical purposes, of ceramics | 4,7 | 4 |  |
| 85472000 | Insulating fittings for electrical purposes, of plastics | 3,7 | 0 |  |
| 85479000 | Insulating fittings for electrical purposes, of materials other than ceramics or plastics; electrical conduit tubing and joints therefor, of base metal lined with insulating material | 3,7 | 0 |  |
| 85481010 | Spent primary cells and spent primary batteries, electrical | 4,7 | 4 |  |
| 85481021 | Spent electric lead-acid accumulators | 2,6 | 0 |  |
| 85481029 | Spent electric accumulators (excl. lead-acid accumulators) | 2,6 | 0 |  |
| 85481091 | Waste and scrap of electric primary cells, primary batteries and accumulators, containing lead | Free | 0 |  |
| 85481099 | Waste and scrap of electric primary cells, primary batteries and accumulators (excl. those containing lead) | Free | 0 |  |
| 85489020 | Memories in multicombinational forms such as stack D-RAMs and modules | Free | 0 |  |
| 85489090 | Electrical parts of machinery or apparatus, n.e.s. in Chapter 85 | 2,7 | 0 |  |
| 86011000 | Rail locomotives powered from an external source of electricity | 1,7 | 0 |  |
| 86012000 | Rail locomotives powered by electric accumulators | 1,7 | 0 |  |
| 86021000 | Diesel-electric locomotives | 1,7 | 0 |  |
| 86029000 | Rail locomotives (excl. those powered from an external source of electricity or by accumulators and diesel-electric locomotives) | 1,7 | 0 |  |
| 86031000 | Self-propelled railway or tramway coaches, vans and trucks, powered from an external source of electricity (excl. those of heading 8604) | 1,7 | 0 |  |
| 86039000 | Self-propelled railway or tramway coaches, vans and trucks (excl. those powered from an external source of electricity and those of heading 8604) | 1,7 | 0 |  |
| 86040000 | Railway or tramway maintenance or service vehicles, whether or not self-propelled, e.g., workshops, cranes, ballast tampers, trackliners, testing coaches and track inspection vehicles | 1,7 | 0 |  |
| 86050000 | Railway or tramway passenger coaches, luggage vans, post office coaches and other special purpose railway or tramway coaches (excl. self-propelled railway or tramway coaches, vans and trucks, railway or tramway maintenance or service vehicles and goods vans and wagons) | 1,7 | 0 |  |
| 86061000 | Railway or tramway tank wagons and the like (excl. self-propelled) | 1,7 | 0 |  |
| 86063000 | Railway or tramway self-discharging goods vans and wagons (excl. tank wagons and the like and insulated or refrigerated goods vans and wagons | 1,7 | 0 |  |
| 86069110 | Railway or tramway goods vans and wagons, covered and closed, specially designed for the transport of highly radioactive materials [Euratom] (excl. tank wagons and the like and insulated, refrigerated or self-discharging goods vans and wagons) | 1,7 | 0 |  |
| 86069180 | Railway or tramway goods vans and wagons, covered and closed (excl. those specially designed for the transport of highly radioactive materials, tank wagons and the like and self-discharging goods vans and wagons) | 1,7 | 0 |  |
| 86069200 | Railway or tramway goods vans and wagons, open, with non-removable sides of a height > 60 cm (excl. self‑discharging wagons) | 1,7 | 0 |  |
| 86069900 | Railway or tramway goods vans and wagons (excl. those specially designed for the transport of highly radioactive materials, tank wagons and the like, insulated, refrigerated or self-discharging goods vans and wagons and open goods vans and wagons with non-removable sides of a height > 60 cm) | 1,7 | 0 |  |
| 86071100 | Driving bogies and bissel-bogies for railway or tramway locomotives or rolling stock | 1,7 | 0 |  |
| 86071200 | Bogies and bissel-bogies for railway or tramway locomotives or rolling stock (excl. driving bogies) | 1,7 | 0 |  |
| 86071910 | Axles, wheels and wheel parts, of railway or tramway locomotives or rolling stock, n.e.s. | 2,7 | 0 |  |
| 86071990 | Parts of bogies, bissel-bogies and the like, of railway or tramway locomotives or rolling stock, n.e.s. | 1,7 | 0 |  |
| 86072110 | Air brakes and parts thereof, of railway or tramway locomotives or rolling stock, of cast iron or cast steel | 1,7 | 0 |  |
| 86072190 | Air brakes and parts thereof, of railway or tramway locomotives or rolling stock (excl. of cast iron or cast steel) | 1,7 | 0 |  |
| 86072900 | Brakes (other than air brakes), and parts thereof, for railway or tramway locomotives or rolling stock, n.e.s. | 1,7 | 0 |  |
| 86073000 | Hooks and other coupling devices, buffers, and parts thereof, for railway or tramway locomotives or rolling stock, n.e.s. | 1,7 | 0 |  |
| 86079110 | Axle-boxes and parts thereof, for locomotives, n.e.s. | 3,7 | 0 |  |
| 86079190 | Parts of railway or tramway locomotives, n.e.s. | 1,7 | 0 |  |
| 86079910 | Axle-boxes and parts thereof, of railway or tramway locomotives or rolling stock of heading 8603, 8604, 8605 or 8606, n.e.s. | 3,7 | 0 |  |
| 86079980 | Parts of rolling stock of heading 8603, 8604, 8605 or 8606, n.e.s. | 1,7 | 0 |  |
| 86080000 | Railway or tramway track fixtures and fittings (excl. sleepers of wood, concrete or steel, sections of track and other track fixtures not yet assembled and railway or tramway track construction material); mechanical, incl. electromechanical, signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing | 1,7 | 0 |  |
| 86090010 | Containers with an anti-radiation lead covering, for the transport of radioactive materials [Euratom] | Free | 0 |  |
| 86090090 | Containers specially designed and equipped for carriage by one or more modes of transport (excl. those with an anti-radiation lead covering for the transport of radioactive materials) | Free | 0 |  |
| 87011000 | Pedestrian-controlled agricultural tractors and similar tractors for industry (excl. tractor units for articulated lorries) | 3 | 0 |  |
| 87012010 | Road tractors for semi‑trailers, new | 16 | 10 |  |
| 87012090 | Road tractors for semi‑trailers, used | 16 | 10 |  |
| 87013000 | Track-laying tractors (excl. pedestrian-controlled) | Free | 0 |  |
| 87019011 | Agricultural tractors and forestry tractors, wheeled, new, of an engine power ≤ 18 kW (excl. pedestrian-controlled tractors) | Free | 0 |  |
| 87019020 | Agricultural tractors and forestry tractors, wheeled, new, of an engine power > 18 kW but ≤ 37 kW (excl. pedestrian-controlled tractors) | Free | 0 |  |
| 87019025 | Agricultural tractors and forestry tractors, wheeled, new, of an engine power > 37 kW but ≤ 59 kW (excl. pedestrian-controlled tractors) | Free | 0 |  |
| 87019031 | Agricultural tractors and forestry tractors, wheeled, new, of an engine power > 59 kW but ≤ 75 kW (excl. tractor units for articulated lorries) | Free | 0 |  |
| 87019035 | Agricultural tractors and forestry tractors, wheeled, new, of an engine power > 75 kW but ≤ 90 kW (excl. tractor units for articulated lorries) | Free | 0 |  |
| 87019039 | Agricultural tractors and forestry tractors, wheeled, new, of an engine power > 90 kW (excl. tractor units for articulated lorries) | Free | 0 |  |
| 87019050 | Agricultural tractors and forestry tractors, wheeled, used (excl. tractor units for articulated lorries and pedestrian-controlled tractors) | Free | 0 |  |
| 87019090 | Tractors, incl. tractor units for articulated lorries (excl. tractors of heading 8709, pedestrian-controlled tractors, road tractors for semi‑trailers, track-laying tractors and agricultural and forestry tractors) | 7 | 4 |  |
| 87021011 | Motor vehicles for the transport of ≥ 10 persons, incl. driver, with compression-ignition internal combustion piston engine "diesel or semi‑diesel engine", of a cylinder capacity of > 2 500 cm³, new | 16 | 10 |  |
| 87021019 | Motor vehicles for the transport of ≥ 10 persons, incl. driver, with compression-ignition internal combustion piston engine "diesel or semi‑diesel engine", of a cylinder capacity of > 2 500 cm³, used | 16 | 10 |  |
| 87021091 | Motor vehicles for the transport of ≥ 10 persons, incl. driver, with compression-ignition internal combustion piston engine "diesel or semi‑diesel engine", of a cylinder capacity of ≤ 2 500 cm³, new | 10 | 7 |  |
| 87021099 | Motor vehicles for the transport of ≥ 10 persons, incl. driver, with compression-ignition internal combustion piston engine "diesel or semi‑diesel engine", of a cylinder capacity of ≤ 2 500 cm³, used | 10 | 7 |  |
| 87029011 | Motor vehicles for the transport of ≥ 10 persons, incl. driver, with spark-ignition internal combustion piston engine, of a cylinder capacity of > 2.800 cm³, new | 16 | 10 |  |
| 87029019 | Motor vehicles for the transport of ≥ 10 persons, incl. driver, with spark-ignition internal combustion piston engine, of a cylinder capacity of > 2.800 cm³, used | 16 | 10 |  |
| 87029031 | Motor vehicles for the transport of ≥ 10 persons, incl. driver, with spark-ignition internal combustion piston engine, of a cylinder capacity of ≤ 2.800 cm³, new | 10 | 7 |  |
| 87029039 | Motor vehicles for the transport of ≥ 10 persons, incl. driver, with spark-ignition internal combustion piston engine, of a cylinder capacity of ≤ 2.800 cm³, used | 10 | 7 |  |
| 87029090 | Motor vehicles for the transport of ≥ 10 persons, incl. driver, not with internal combustion piston engine | 10 | 7 |  |
| 87031011 | Vehicles specially designed for travelling on snow, with internal combustion piston engine | 5 | 4 |  |
| 87031018 | Vehicles for the transport of persons on snow, not with internal combustion piston engine; golf cars and similar vehicles | 10 | 10 |  |
| 87032110 | Motor cars and other motor vehicles principally designed for the transport of persons, incl. station wagons and racing cars, with spark-ignition internal combustion reciprocating piston engine of a cylinder capacity ≤ 1 000 cm³, new (excl. vehicles for the transport of persons on snow and other specially designed vehicles of subheading 8703.10) | 10 | 10 |  |
| 87032190 | Motor cars and other motor vehicles principally designed for the transport of persons, incl. station wagons and racing cars, with spark-ignition internal combustion reciprocating piston engine of a cylinder capacity ≤ 1 000 cm³, used (excl. vehicles for the transport of persons on snow and other specially designed vehicles of subheading 8703.10) | 10 | 10 |  |
| 87032210 | Motor cars and other motor vehicles principally designed for the transport of persons, incl. station wagons and racing cars, with spark-ignition internal combustion reciprocating piston engine, of a cylinder capacity > 1 000 cm³ but ≤ 1 500 cm³, new (excl. those of heading 8702 and vehicles for the transport of persons on snow and similar vehicles of subheading 8703.10) | 10 | 10 |  |
| 87032290 | Motor cars and other motor vehicles principally designed for the transport of persons, incl. station wagons and racing cars, with spark-ignition internal combustion reciprocating piston engine of a cylinder capacity > 1 000 cm³ but ≤ 1 500 cm³, used (excl. vehicles for the transport of persons on snow and other specially designed vehicles of subheading 8703.10) | 10 | 10 |  |
| 87032311 | Motors caravans with spark-ignition internal combustion reciprocating piston engine, of a cylinder capacity > 1 500 cm³ but ≤ 3 000 cm³, new | 10 | 10 |  |
| 87032319 | Motor cars and other motor vehicles principally designed for the transport of 1 to 9 persons, incl. station wagons and racing cars, with spark-ignition internal combustion reciprocating piston engine, of a cylinder capacity > 1 500 cm³ but ≤ 3 000 cm³, new, (excl. those of subheading 8703 10 and motor caravans) | 10 | 10 |  |
| 87032390 | Motor cars and other motor vehicles principally designed for the transport of persons, incl. station wagons and racing cars, with spark-ignition internal combustion reciprocating piston engine of a cylinder capacity > 1 500 cm³ but ≤ 3 000 cm³, used (excl. vehicles for the transport of persons on snow and other specially designed vehicles of subheading 8703.10) | 10 | 10 |  |
| 87032410 | Motor cars and other motor vehicles principally designed for the transport of persons, incl. station wagons and racing cars, with spark-ignition internal combustion reciprocating piston engine of a cylinder capacity > 3 000 cm³, new (excl. vehicles for the transport of persons on snow and other specially designed vehicles of subheading 8703.10) | 10 | 10 |  |
| 87032490 | Motor cars and other motor vehicles principally designed for the transport of persons, incl. station wagons and racing cars, with spark-ignition internal combustion reciprocating piston engine of a cylinder capacity > 3 000 cm³, used (excl. vehicles for the transport of persons on snow and other specially designed vehicles of subheading 8703.10) | 10 | 10 |  |
| 87033110 | Motor cars and other motor vehicles principally designed for the transport of persons, incl. station wagons and racing cars, with compression-ignition internal combustion piston engine "diesel or semi‑diesel engine" of a cylinder capacity ≤ 1 500 cm³, new (excl. vehicles for the transport of persons on snow and other specially designed vehicles of subheading 8703.10) | 10 | 10 |  |
| 87033190 | Motor cars and other motor vehicles principally designed for the transport of persons, incl. station wagons and racing cars, with compression-ignition internal combustion piston engine "diesel or semi‑diesel engine" of a cylinder capacity ≤ 1 500 cm³, used (excl. vehicles for the transport of persons on snow and other specially designed vehicles of subheading 8703.10) | 10 | 10 |  |
| 87033211 | Motor caravans with compression-ignition internal combustion piston engine "diesel or semi‑diesel engine" of a cylinder capacity > 1 500 cm³ but ≤ 2 500 cm³, new | 10 | 10 |  |
| 87033219 | Motor cars and other motor vehicles, principally designed for the transport of persons, incl. station wagons, with compression-ignition internal combustion piston engine "diesel or semi‑diesel engine" of a cylinder capacity > 1 500 cm³ but ≤ 2 500 cm³, new | 10 | 10 |  |
| 87033290 | Motor cars and other motor vehicles principally designed for the transport of persons, incl. station wagons and racing cars, with compression-ignition internal combustion piston engine "diesel or semi‑diesel engine" of a cylinder capacity > 1 500 cm³ but ≤ 2 500 cm³, new (excl. motor caravans and vehicles specially designed for travelling on snow and other special purpose vehicles of subheading 8703.10) | 10 | 10 |  |
| 87033311 | Motor caravans with compression-ignition internal combustion piston engine "diesel or semi‑diesel engine" of a cylinder capacity > 2 500 cm³, new | 10 | 10 |  |
| 87033319 | Motor cars and other motor vehicles, principally designed for the transport of persons, incl. station wagons, with compression-ignition internal combustion piston engine "diesel or semi‑diesel engine" of a cylinder capacity > 2 500 cm³, new (excl. motor caravans and vehicles specially designed for travelling on snow and other special purpose vehicles of subheading 8703.10) | 10 | 10 |  |
| 87033390 | Motor cars and other motor vehicles principally designed for the transport of persons, incl. station wagons and racing cars, with compression-ignition internal combustion piston engine "diesel or semi‑diesel engine" of a cylinder capacity > 2 500 cm³, used (excl. vehicles for the transport of persons on snow and other specially designed vehicles of subheading 8703.10) | 10 | 10 |  |
| 87039010 | Motor cars and other vehicles principally designed for the transport of persons, with electric motors (excl. motor vehicles of heading 8702, vehicles for the transport of persons on snow and other specially designed vehicles of subheading 8703.10) | 10 | 7 |  |
| 87039090 | Motor cars and other motor vehicles principally designed for the transport of persons, incl. station wagons and racing cars, with engines other than spark-ignition internal combustion reciprocating piston engine or electric motors (excl. vehicles for the transport of persons on snow and other specially designed vehicles of subheading 8703,10) | 10 | 7 |  |
| 87041010 | Dumpers for off-highway use, with compression-ignition internal combustion piston engine "diesel or semi‑diesel engine" or with spark-ignition internal combustion piston engine | Free | 0 |  |
| 87041090 | Dumpers for off-highway use with engines other than internal combustion piston engine | Free | 0 |  |
| 87042110 | Motor vehicles for the transport of highly radioactive materials [Euratom], with compression-ignition internal combustion piston engine "diesel or semi‑diesel engine" of a gross vehicle weight ≤ 5 t | 3,5 | 0 |  |
| 87042131 | Motor vehicles for the transport of goods, with compression-ignition internal combustion piston engine "diesel or semi‑diesel engine" of a gross vehicle weight ≤ 5 t, of a cylinder capacity > 2 500 cm³, new (excl. dumpers for off-highway use of subheading 8704.10, special purpose motor vehicles of heading 8705 and special motor vehicles for the transport of highly radioactive materials) | 22 | 10 |  |
| 87042139 | Motor vehicles for the transport of goods, with compression-ignition internal combustion piston engine "diesel or semi‑diesel engine" of a gross vehicle weight ≤ 5 t, of a cylinder capacity > 2 500 cm³, used (excl. dumpers for off-highway use of subheading 8704.10, special purpose motor vehicles of heading 8705 and special motor vehicles for the transport of highly radioactive materials) | 22 | 10 |  |
| 87042191 | Motor vehicles for the transport of goods, with compression-ignition internal combustion piston engine "diesel or semi‑diesel engine" of a gross vehicle weight ≤ 5 t, of a cylinder capacity ≤ 2 500 cm³, new (excl. dumpers for off-highway use of subheading 8704.10, special purpose motor vehicles of heading 8705 and special motor vehicles for the transport of highly radioactive materials) | 10 | 10 |  |
| 87042199 | Motor vehicles for the transport of goods, with compression-ignition internal combustion piston engine "diesel or semi‑diesel engine" of a gross vehicle weight ≤ 5 t, of a cylinder capacity ≤ 2 500 cm³, used (excl. dumpers for off-highway use of subheading 8704.10, special purpose motor vehicles of heading 8705 and special motor vehicles for the transport of highly radioactive materials) | 10 | 10 |  |
| 87042210 | Motor vehicles, with compression-ignition internal combustion piston engine "diesel or semi‑diesel engine" of a gross vehicle weight > 5 t but ≤ 20 t, for the transport of highly radioactive materials [Euratom] | 3,5 | 0 |  |
| 87042291 | Motor vehicles for the transport of goods, with compression-ignition internal combustion piston engine "diesel or semi‑diesel engine" of a gross vehicle weight > 5 t but ≤ 20 t, new (excl. dumpers for off-highway use of subheading 8704.10, special purpose motor vehicles of heading 8705 and special motor vehicles for the transport of highly radioactive materials) | 22 | 10 |  |
| 87042299 | Motor vehicles for the transport of goods, with compression-ignition internal combustion piston engine "diesel or semi‑diesel engine" of a gross vehicle weight > 5 t but ≤ 20 t, used (excl. dumpers for off-highway use of subheading 8704.10, special purpose motor vehicles of heading 8705 and special motor vehicles for the transport of highly radioactive materials) | 22 | 10 |  |
| 87042310 | Motor vehicles with compression-ignition internal combustion piston engine "diesel or semi‑diesel engine" of a gross vehicle weight > 20 t, for the transport of highly radioactive materials [Euratom] | 3,5 | 0 |  |
| 87042391 | Motor vehicles for the transport of goods, with compression-ignition internal combustion piston engine "diesel or semi‑diesel engine" of a gross vehicle weight > 20 t, new (excl. dumpers for off-highway use of subheading 8704.10, special purpose motor vehicles of heading 8705 and special motor vehicles for the transport of highly radioactive materials) | 22 | 10 |  |
| 87042399 | Motor vehicles for the transport of goods, with compression-ignition internal combustion piston engine "diesel or semi‑diesel engine" of a gross vehicle weight > 20 t, used (excl. dumpers for off-highway use of subheading 8704.10, special purpose motor vehicles of heading 8705 and special motor vehicles for the transport of highly radioactive materials) | 22 | 10 |  |
| 87043110 | Motor vehicles, with spark-ignition internal combustion piston engine, of a gross vehicle weight ≤ 5 t, for the transport of highly radioactive materials [Euratom] | 3,5 | 0 |  |
| 87043131 | Motor vehicles for the transport of goods, with spark-ignition internal combustion piston engine, of a gross vehicle weight ≤ 5 t, of a cylinder capacity > 2.800 cm³, new (excl. dumpers for off-highway use of subheading 8704.10, special purpose motor vehicles of heading 8705 and special motor vehicles for the transport of highly radioactive materials) | 22 | 10 |  |
| 87043139 | Motor vehicles for the transport of goods, with spark‑ignition internal combustion piston engine, of a gross vehicle weight ≤ 5 t, of a cylinder capacity > 2.800 cm³, used (excl. dumpers for off-highway use of subheading 8704.10, special purpose motor vehicles of heading 8705 and special motor vehicles for the transport of highly radioactive materials) | 22 | 10 |  |
| 87043191 | Motor vehicles for the transport of goods, with spark-ignition internal combustion piston engine, of a gross vehicle weight ≤ 5 t, of a cylinder capacity ≤ 2.800 cm³, new (excl. dumpers for off-highway use of subheading 8704.10, special purpose motor vehicles of heading 8705 and special motor vehicles for the transport of highly radioactive materials) | 10 | 7 |  |
| 87043199 | Motor vehicles for the transport of goods, with spark-ignition internal combustion piston engine, of a gross vehicle weight ≤ 5 t, of a cylinder capacity ≤ 2.800 cm³, used (excl. dumpers for off-highway use of subheading 8704.10, special purpose motor vehicles of heading 8705 and special motor vehicles for the transport of highly radioactive materials) | 10 | 7 |  |
| 87043210 | Motor vehicles, with spark-ignition internal combustion piston engine, of a gross vehicle weight > 5 t, for the transport of highly radioactive materials [Euratom] | 3,5 | 0 |  |
| 87043291 | Motor vehicles for the transport of goods, with spark-ignition internal combustion piston engine, of a gross vehicle weight > 5 t, new (excl. dumpers for off-highway use of subheading 8704.10, special purpose motor vehicles of heading 8705 and special motor vehicles for the transport of highly radioactive materials) | 22 | 10 |  |
| 87043299 | Motor vehicles for the transport of goods, with spark-ignition internal combustion piston engine, of a gross vehicle weight > 5 t, used (excl. dumpers for off-highway use of subheading 8704.10, special purpose motor vehicles of heading 8705 and special motor vehicles for the transport of highly radioactive materials) | 22 | 10 |  |
| 87049000 | Motor vehicles for the transport of goods, with engines other than internal combustion piston engine (excl. dumpers for off-highway use of subheading 8704.10 and special purpose motor vehicles of heading 8705) | 10 | 7 |  |
| 87051000 | Crane lorries (excl. breakdown lorries) | 3,7 | 0 |  |
| 87052000 | Mobile drilling derricks | 3,7 | 0 |  |
| 87053000 | Fire fighting vehicles (excl. vehicles for transporting persons) | 3,7 | 0 |  |
| 87054000 | Concrete-mixer lorries | 3,7 | 0 |  |
| 87059030 | Concrete-pumping vehicles | 3,7 | 0 |  |
| 87059080 | Special purpose motor vehicles (excl. those principally designed for the transport of persons or goods, and concrete-mixer lorries, fire fighting vehicles, mobile drilling derricks, crane lorries and concrete-pumping vehicles) | 3,7 | 0 |  |
| 87060011 | Chassis with compression ignition internal combustion engines, of cylinder capacity > 2 500 cm³ or with spark‑ignition internal combustion engines of cylinder capacity > 2.800 cm³, for motor vehicles for the transport of ten or more persons and motor vehicles for the transport of goods | 19 | 10 |  |
| 87060019 | Chassis with compression ignition internal combustion engines, of cylinder capacity > 2 500 cm³ or with spark-ignition internal combustion engines of cylinder capacity > 2.800 cm³, for motor cars and other motor vehicles principally designed for the transport of persons; chassis with engines for tractors of heading 8701 | 6 | 4 |  |
| 87060091 | Chassis with compression ignition internal combustion engines, of cylinder capacity ≤ 2 500 cm³ or with spark-ignition internal combustion engines of cylinder capacity ≤ 2.800 cm³, for motor cars and other motor vehicles principally designed for the transport of persons | 4,5 | 0 |  |
| 87060099 | Chassis with compression ignition internal combustion engines, of cylinder capacity ≤ 2 500 cm³ or with spark-ignition internal combustion engines of cylinder capacity ≤ 2.800 cm³, for motor vehicles for the transport of ten or more persons and motor vehicles for the transport of goods; chassis for special purpose motor vehicles of heading 8705 | 10 | 7 |  |
| 87071010 | Bodies for the industrial assembly of motor cars and other motor vehicles principally designed for the transport of persons | 4,5 | 0 |  |
| 87071090 | Bodies for motor cars and other motor vehicles principally designed for the transport of persons (excl. those for industrial assembly of subheading 8707.10.10) | 4,5 | 0 |  |
| 87079010 | Bodies for the industrial assembly of pedestrian controlled tractors of subheading 8701.10, vehicles for the transport of goods with compression-ignition internal combustion piston engine "diesel or semi‑diesel engine" of a cylinder capacity ≤ 2 500 cm³ | 4,5 | 0 |  |
| 87079090 | Bodies for tractors, motor vehicles for the transport of ten or more persons, motor vehicles for the transport of goods and special purpose motor vehicles (excl. those for the industrial assembly of certain motor vehicles of subheading 8707.90.10) | 4,5 | 0 |  |
| 87081010 | Bumpers and parts thereof, for the industrial assembly of motor cars and other motor vehicles principally designed for the transport of persons, vehicles for the transport of goods with compression-ignition internal combustion piston engine "diesel or semi-diesel engine" of a cylinder capacity ≤ 2 500 cm³ or with spark-ignition internal piston engine of a cylinder capacity ≤ 2.800 cm³ and special purpose motor vehicles of heading 8705, n.e.s. | 3 | 0 |  |
| 87081090 | Bumpers and parts thereof for tractors, motor vehicles for the transport of ten or more persons, motor cars and other motor vehicles principally designed for the transport of persons, motor vehicles for the transport of goods and special purpose motor vehicles, n.e.s. (excl. those for the industrial assembly of certain motor vehicles of subheading 8708.10.10) | 4,5 | 0 |  |
| 87082110 | Safety seat belts for the industrial assembly of : motor cars and other motor vehicles principally designed for the transport of persons, vehicles for the transport of goods, with compression-ignition internal combustion piston engine "diesel or semi‑diesel" of a cylinder capacity ≤ 2 500 cm³ or with spark-ignition internal piston engine of a cylinder capacity ≤ 2.800 cm³ and special purpose motor vehicles of heading 8705 | 3 | 7 |  |
| 87082190 | Safety seat belts for motor vehicles (excl. those for the industrial assembly of certain motor vehicles of subheading 8708.21.10) | 4,5 | 7 |  |
| 87082910 | Parts and accessories for the industrial assembly of bodies of: pedestrian-controlled tractors, motor cars and vehicles principally designed for the transport of persons, vehicles for the transport of goods with compression-ignition internal combustion piston engine "diesel or semi-diesel engine" ≤ 2500 cm³ or spark-ignition internal piston engine ≤ 2800 cm³; special purpose motor vehicles of no 8705 (excl. bumpers and safety seat belts) | 3 | 7 |  |
| 87082990 | Parts and accessories for the industrial assembly of bodies of: tractors, motor vehicles for the transport of ≥ 10 persons, motor cars and vehicles principally designed for the transport of persons, motor vehicles for the transport of goods, special purpose motor vehicles (excl. bumpers and parts thereof, safety seat belts and parts and accessories for the industrial assembly of motor vehicles of subheading 8708.29.10) | 4,5 | 7 |  |
| 87083010 | Brakes and servo-brakes and their parts, for the industrial assembly of: pedestrian-controlled tractors, motor cars and vehicles principally designed for the transport of persons, vehicles for the transport of goods with compression-ignition internal combustion piston engine "diesel or semi-diesel engine" ≤ 2500 cm³ or with spark-ignition internal piston engine ≤ 2800 cm³, special purpose motor vehicles of heading 8705, n.e.s. | 3 | 7 |  |
| 87083091 | Parts for disc brakes, for tractors, motor vehicles for the transport of ten or more persons, motor cars and other motor vehicles principally designed for the transport of persons, motor vehicles for the transport of goods and special purpose motor vehicles, n.e.s. (excl. those for the industrial assembly of certain motor vehicles of subheading 8708.30.10) | 4,5 | 7 |  |
| 87083099 | Brakes and servo-brakes and their parts, for tractors, motor vehicles for the transport of ten or more persons, motor cars and other motor vehicles principally designed for the transport of persons, motor vehicles for the transport of goods and special purpose motor vehicles, n.e.s. (excl. those for the industrial assembly of certain motor vehicles of subheading 8708.30.10 and for disc brakes) | 4,5 | 7 |  |
| 87084020 | Gear boxes and parts thereof, for the industrial assembly of: pedestrian-controlled tractors, motor cars and vehicles principally designed for the transport of persons, vehicles for the transport of goods with compression-ignition internal combustion piston engine "diesel or semi-diesel engine" of a cylinder capacity ≤ 2500 cm³ or with spark-ignition internal piston engine of a cylinder capacity ≤ 2800 cm³, special purpose motor vehicles of heading 8705, n.e.s | 3 | 7 |  |
| 87084050 | Gear boxes for tractors, motor vehicles for the transport of ten or more persons, motor cars and other motor vehicles principally designed for the transport of persons, motor vehicles for the transport of goods and special purpose motor vehicles (excl. those for the industrial assembly of certain motor vehicles of subheading 8708.40.20) | 4,5 | 7 |  |
| 87084091 | Parts for gear boxes of closed-die forged steel, for tractors, motor vehicles for the transport of ten or more persons, motor cars and other motor vehicles principally designed for the transport of persons, motor vehicles for the transport of goods and special purpose motor vehicles, n.e.s (excl. those for the industrial assembly of certain motor vehicles of subheading 8708.40.20) | 4,5 | 7 |  |
| 87084099 | Parts for gear boxes for tractors, motor vehicles for the transport of ten or more persons, motor cars and other motor vehicles principally designed for the transport of persons, motor vehicles for the transport of goods and special purpose motor vehicles, n.e.s (excl. those for the industrial assembly of certain motor vehicles of subheading 8708.40.20 and of closed-die forged steel) | 3,5 | 7 |  |
| 87085020 | Drive-axles with differential, whether or not provided with other transmission components, and non-driving axles, and parts thereof, for the industrial assembly of: pedestrian-controlled tractors, motor cars and vehicles principally designed for the transport of persons, vehicles for the transport of goods with compression-ignition internal combustion piston engine "diesel or semi-diesel engine" ≤ 2500 cm³ or with spark-ignition internal piston engine ≤ 2800 cm³, special purpose motor vehicles of heading 8705, n.e.s | 3 | 7 |  |
| 87085035 | Drive-axles with differential, whether or not provided with other transmission components, and non-driving axles, for tractors, motor vehicles for the transport of ten or more persons, motor cars and other motor vehicles principally designed for the transport of persons, motor vehicles for the transport of goods and special purpose motor vehicles (excl. those for the industrial assembly of certain motor vehicles of subheading 8708.50.2 | 4,5 | 7 |  |
| 87085055 | Parts for drive-axles with differential, whether or not provided with other transmission components, and for non-driving axles, of closed-die forged steel, for tractors, motor vehicles for the transport of ten or more persons, motor cars and other motor vehicles principally designed for the transport of persons, motor vehicles for the transport of goods and special purpose motor vehicles, n.e.s. (excl. those for the industrial assembly of certain motor vehicles of subheading 8708.50.20) | 4,5 | 7 |  |
| 87085091 | Parts for non-driving axles, for tractors, motor vehicles for the transport of ten or more persons, motor cars and other motor vehicles principally designed for the transport of persons, motor vehicles for the transport of goods and special purpose motor vehicles, n.e.s. (excl. those for the industrial assembly of certain motor vehicles of subheading 8708.50.20 and of closed-die forged steel) | 4,5 | 7 |  |
| 87085099 | Parts for drive-axles with differential, whether or not provided with other transmission components, for tractors, motor vehicles for the transport of ten or more persons, motor cars and other motor vehicles principally designed for the transport of persons, motor vehicles for the transport of goods and special purpose motor vehicles, n.e.s. (excl. those for the industrial assembly of certain motor vehicles of subheading 8708.50.20, for non-driving axles and of closed-die forged steel) | 3,5 | 7 |  |
| 87087010 | Road wheels and parts and accessories thereof, for the industrial assembly of: pedestrian-controlled tractors, motor cars and vehicles principally designed for the transport of persons, vehicles for the transport of goods with compression-ignition internal combustion piston engine "diesel or semi-diesel engine" ≤ 2500 cm³ or with spark-ignition internal piston engine ≤ 2800 cm³, and special purpose motor vehicles of heading 8705, n.e.s. | 3 | 7 |  |
| 87087050 | Aluminium road wheels, aluminium parts and accessories thereof, for tractors, motor vehicles for the transport of ten or more persons, motor cars and other motor vehicles principally designed for the transport of persons, motor vehicles for the transport of goods and special purpose motor vehicles (excl. those for the industrial assembly of certain motor vehicles of subheading 8708.70.10) | 4,5 | 7 |  |
| 87087091 | Wheel centres in star form, cast in one piece, of iron or steel, for tractors, motor vehicles for the transport of ten or more persons, motor cars and other motor vehicles principally designed for the transport of persons, motor vehicles for the transport of goods and special purpose motor vehicles (excl. those for the industrial assembly of certain motor vehicles of subheading 8708.70.10) | 3 | 7 |  |
| 87087099 | Road wheels and parts and accessories thereof, for tractors, motor vehicles for the transport of ten or more persons, motor cars and other motor vehicles principally designed for the transport of persons, motor vehicles for the transport of goods and special purpose motor vehicles, n.e.s. (excl. those for the industrial assembly of certain motor vehicles of subheading 8708.70.10, those of aluminium and wheel centres in star form, cast in one piece, of iron or steel) | 4,5 | 7 |  |
| 87088020 | Suspension systems and parts thereof, incl. shock-absorbers, for the industrial assembly of: motor cars and other motor vehicles principally designed for the transport of persons, vehicles for the transport of goods with compression-ignition internal combustion piston engine "diesel or semi-diesel engine" of a cylinder capacity ≤ 2 500 cm³ or with spark-ignition internal piston engine of a cylinder capacity ≤ 2.800 cm³ and special purpose motor vehicles of heading 8705, n.e.s | 3 | 7 |  |
| 87088035 | Suspension shock-absorbers for tractors, motor vehicles for the transport of ten or more persons, motor cars and other motor vehicles principally designed for the transport of persons, motor vehicles for the transport of goods and special purpose motor vehicles (excl. those for the industrial assembly of certain motor vehicles of subheading 8708.80.20) | 4,5 | 7 |  |
| 87088055 | Anti roll bars and torsion bars, for tractors, motor vehicles for the transport of ten or more persons, motor cars and other motor vehicles principally designed for the transport of persons, motor vehicles for the transport of goods and special purpose motor vehicles (excl. those for the industrial assembly of certain motor vehicles of subheading 8708.80.20) | 3,5 | 7 |  |
| 87088091 | Suspension systems and parts thereof, of closed-die forged steel, for tractors, motor vehicles for the transport of ten or more persons, motor cars and other motor vehicles principally designed for the transport of persons, motor vehicles for the transport of goods and special purpose motor vehicles, n.e.s. (excl. those for the industrial assembly of certain motor vehicles of subheading 8708.80.20, shock-absorbers, anti roll bars and torsion bars) | 4,5 | 7 |  |
| 87088099 | Suspension systems and parts thereof, for tractors, motor vehicles for the transport of ten or more persons, motor cars and other motor vehicles principally designed for the transport of persons, motor vehicles for the transport of goods and special purpose motor vehicles, n.e.s. (excl. those for the industrial assembly of certain motor vehicles of subheading 8708.80.20, shock-absorbers, anti roll bars, torsion bars and those of closed-die forged steel) | 3,5 | 7 |  |
| 87089120 | Radiators and parts thereof, for the industrial assembly of: pedestrian-controlled tractors, motor cars and vehicles principally designed for the transport of persons, vehicles for the transport of goods with compression-ignition internal combustion piston engine "diesel or semi-diesel engine" of a cylinder capacity ≤ 2500 cm³ or with spark-ignition internal piston engine of a cylinder capacity ≤ 2800 cm³, special purpose motor vehicles of heading 8705, n.e.s | 3 | 7 |  |
| 87089135 | Radiators for tractors, motor vehicles for the transport of ten or more persons, motor cars and other motor vehicles principally designed for the transport of persons, motor vehicles for the transport of goods and special purpose motor vehicles (excl. those for the industrial assembly of certain motor vehicles of subheading 8708.91.20) | 4,5 | 7 |  |
| 87089191 | Parts for radiators, of closed-die forged steel, for tractors, motor vehicles for the transport of ten or more persons, motor cars and other motor vehicles principally designed for the transport of persons, motor vehicles for the transport of goods and special purpose motor vehicles, n.e.s. (excl. those for the industrial assembly of certain motor vehicles of subheading 8708.91.20) | 4,5 | 7 |  |
| 87089199 | Parts for radiators, for tractors, motor vehicles for the transport of ten or more persons, motor cars and other motor vehicles principally designed for the transport of persons, motor vehicles for the transport of goods and special purpose motor vehicles,  n.e.s. (excl. those for the industrial assembly of certain motor vehicles of subheading 8708.91.20 and those of closed-die forged steel) | 3,5 | 7 |  |
| 87089220 | Silencers "mufflers" and exhaust pipes, and parts thereof, for the industrial assembly of: pedestrian-controlled tractors, motor cars and vehicles principally designed for the transport of persons, vehicles for the transport of goods with compression-ignition internal combustion piston engine "diesel or semi-diesel engine" ≤ 2500 cm³ or with spark-ignition internal piston engine ≤ 2800 cm³, special purpose motor vehicles of heading 8705, n.e.s | 3 | 7 |  |
| 87089235 | Silencers "mufflers" and exhaust pipes, for tractors, motor vehicles for the transport of ten or more persons, motor cars and other motor vehicles principally designed for the transport of persons, motor vehicles for the transport of goods and special purpose motor vehicles (excl. those for the industrial assembly of certain motor vehicles of subheading 8708.92.20) | 4,5 | 7 |  |
| 87089291 | Parts for silencers "mufflers" and exhaust pipes, of closed-die forged steel, for tractors, motor vehicles for the transport of ten or more persons, motor cars and other motor vehicles principally designed for the transport of persons, motor vehicles for the transport of goods and special purpose motor vehicles, n.e.s. (excl. those for the industrial assembly of certain motor vehicles of subheading 8708.92.20) | 4,5 | 7 |  |
| 87089299 | Parts for silencers "mufflers" and exhaust pipes, for tractors, motor vehicles for the transport of ten or more persons, motor cars and other motor vehicles principally designed for the transport of persons, motor vehicles for the transport of goods and special purpose motor vehicles, n.e.s. (excl. those for the industrial assembly of certain motor vehicles of subheading 8708.92.20 and of closed-die forged steel) | 3,5 | 7 |  |
| 87089310 | Clutches and parts thereof, for the industrial assembly of: pedestrian-controlled tractors, motor cars and vehicles principally designed for the transport of persons, vehicles for the transport of goods with compression-ignition internal combustion piston engine "diesel or semi-diesel engine" ≤ 2500 cm³ or with spark-ignition internal piston engine ≤ 2800 cm³, special purpose motor vehicles of heading 8705, n.e.s. | 3 | 7 |  |
| 87089390 | Clutches and parts thereof, for tractors, motor vehicles for the transport of ten or more persons, motor cars and other motor vehicles principally designed for the transport of persons, motor vehicles for the transport of goods and special purpose motor vehicles, n.e.s. (excl. those for the industrial assembly of certain motor vehicles of subheading 8708.93.10) | 4,5 | 7 |  |
| 87089420 | Steering wheels, steering columns and steering boxes, and parts thereof, for the industrial assembly of: motor cars and vehicles principally designed for the transport of persons, vehicles for the transport of goods with compression-ignition internal combustion piston engine "diesel or semi-diesel engine" ≤ 2500 cm³ or with spark-ignition internal piston engine ≤ 2800 cm³, special purpose motor vehicles of heading 8705, n.e.s | 3 | 7 |  |
| 87089435 | Steering wheels, columns and boxes, for tractors, motor vehicles for the transport of ten or more persons, motor cars and other motor vehicles principally designed for the transport of persons, motor vehicles for the transport of goods and special purpose motor vehicles (excl. those for the industrial assembly of certain motor vehicles of subheading 8708.94.20) | 4,5 | 7 |  |
| 87089491 | Parts for steering wheels, steering columns and steering boxes, of closed-die forged steel, for tractors, motor vehicles for the transport of ten or more persons, motor cars and other motor vehicles principally designed for the transport of persons, motor vehicles for the transport of goods and special purpose motor vehicles, n.e.s. (excl. those for the industrial assembly of certain motor vehicles of subheading 8708.94.20) | 4,5 | 7 |  |
| 87089499 | Parts for steering wheels, steering columns and steering boxes, for tractors, motor vehicles for the transport of ten or more persons, motor cars and other motor vehicles principally designed for the transport of persons, motor vehicles for the transport of goods and special purpose motor vehicles, n.e.s. (excl. those for the industrial assembly of certain motor vehicles of subheading 8708.94.20 and of closed-die forged steel) | 3,5 | 7 |  |
| 87089510 | Safety airbags with inflator system and parts thereof, for the industrial assembly of: pedestrian-controlled tractors, motor cars and vehicles principally designed for the transport of persons, vehicles for the transport of goods with compression-ignition internal combustion piston engine "diesel or semi-diesel engine" ≤ 2500 cm³ or with spark-ignition internal piston engine ≤ 2800 cm³, special purpose motor vehicles of heading 8705, n.e.s | 3 | 7 |  |
| 87089591 | Safety airbags with inflator system and parts thereof, of closed-die forged steel, for tractors, motor vehicles for the transport of ten or more persons, motor cars and other motor vehicles principally designed for the transport of persons, motor vehicles for the transport of goods and special purpose motor vehicles, n.e.s. (excl. those for the industrial assembly of certain motor vehicles of subheading 8708.95.10) | 4,5 | 7 |  |
| 87089599 | Safety airbags with inflator system and parts thereof, for tractors, motor vehicles for the transport of ten or more persons, motor cars and other motor vehicles principally designed for the transport of persons, motor vehicles for the transport of goods and special purpose motor vehicles, n.e.s. (excl. those for the industrial assembly of certain motor vehicles of subheading 8708.95.10 and of closed-die forged steel) | 3,5 | 7 |  |
| 87089910 | Parts and accessories for the industrial assembly of: pedestrian-controlled tractors, motor cars and vehicles principally designed for the transport of persons, vehicles for the transport of goods with compression-ignition internal combustion piston engine "diesel or semi-diesel engine" ≤ 2500 cm³ or with spark-ignition internal piston engine ≤ 2800 cm³, special purpose motor vehicles of heading 8705, n.e.s. | 3 | 7 |  |
| 87089993 | Parts and accessories of closed-die forged steel, for tractors, motor vehicles for the transport of ten or more persons, motor cars and other motor vehicles principally designed for the transport of persons, motor vehicles for the transport of goods and special purpose motor vehicles, n.e.s. | 4,5 | 7 |  |
| 87089997 | Parts and accessories for tractors, motor vehicles for the transport of ten or more persons, motor cars and other motor vehicles principally designed for the transport of persons, motor vehicles for the transport of goods and special purpose motor vehicles, n.e.s. (excl. of closed-die forged steel) | 3,5 | 7 |  |
| 87091110 | Electrical vehicles, not fitted with lifting or handling equipment, for the transport of highly radioactive materials [Euratom] | 2 | 0 |  |
| 87091190 | Electrical vehicles, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods, incl. tractors for railways station platforms (excl. vehicles specially designed for the transport of highly radioactive materials) | 4 | 0 |  |
| 87091910 | Works trucks, self-propelled, not fitted with lifting or handling equipment, for the transport of highly radioactive materials [Euratom] (excl. electrical trucks) | 2 | 0 |  |
| 87091990 | Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods, incl. tractors for railways station platforms (excl. vehicles specially designed for the transport of highly radioactive materials and electrical trucks) | 4 | 0 |  |
| 87099000 | Parts of self-propelled works trucks, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods, incl. tractors for railways station platforms, n.e.s. | 3,5 | 0 |  |
| 87100000 | Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles, n.e.s. | 1,7 | 0 |  |
| 87111000 | Motorcycles, incl. mopeds, and cycles fitted with an auxiliary motor, with reciprocating internal combustion piston engine of a cylinder capacity ≤ 50 cm³ | 8 | 7 |  |
| 87112010 | Scooters of cylinder capacity > 50 cm³ but ≤ 250 cm³ | 8 | 7 |  |
| 87112092 | Motorcycles, incl. mopeds, with reciprocating internal combustion piston engine of a cylinder capacity > 50 cm³ but ≤ 125 cm³ (excl. scooters) | 8 | 7 |  |
| 87112098 | Motorcycles, incl. mopeds, with reciprocating internal combustion piston engine of a cylinder capacity > 125 cm³ to 250 cm³ (excl. scooters) | 8 | 7 |  |
| 87113010 | Motorcycles, incl. mopeds, with reciprocating internal combustion piston engine of a cylinder capacity > 250 cm³ to 380 cm³ | 6 | 4 |  |
| 87113090 | Motorcycles, incl. mopeds, with reciprocating internal combustion piston engine of a cylinder capacity > 380 cm³ to 500 cm³ | 6 | 4 |  |
| 87114000 | Motorcycles, incl. mopeds, with reciprocating internal combustion piston engine of a cylinder capacity > 500 cm³ but ≤ 800 cm³ | 6 | 4 |  |
| 87115000 | Motorcycles, incl. mopeds, with reciprocating internal combustion piston engine of a cylinder capacity > 800 cm³ | 6 | 4 |  |
| 87119010 | Cycles, with an auxiliary electric motor with a continuous rated power ≤ 250 W | 6 | 4 |  |
| 87119090 | Motorcycles, incl. mopeds, and cycles fitted with an auxiliary motor and side cars for motorcycles (excl. with reciprocating internal combustion piston engine, and cycles with continuous rated power ≤ 250 W)) | 6 | 4 |  |
| 87120030 | Bicycles, not motorised, with ball bearings | 14 | 10 |  |
| 87120070 | Cycles, incl. delivery tricycles, not motorised (excl. bicycles with ball bearings) | 15 | 10 |  |
| 87131000 | Carriages for disabled persons, not mechanically propelled | Free | 0 |  |
| 87139000 | Carriages for disabled persons, motorised or otherwise mechanically propelled (excl. specially designed motor vehicles and bicycles) | Free | 0 |  |
| 87141000 | Parts and accessories of motorcycles, incl. mopeds, n.e.s. | 3,7 | 0 |  |
| 87142000 | Parts and accessories for carriages for disabled persons, n.e.s. | Free | 0 |  |
| 87149110 | Frames for cycles (excl. for motorcycles) | 4,7 | 4 |  |
| 87149130 | Front forks for cycles (excl. for motorcycles) | 4,7 | 4 |  |
| 87149190 | Parts of front forks, for cycles (excl. for motorcycles) | 4,7 | 4 |  |
| 87149210 | Rims for cycles (excl. for motorcycles) | 4,7 | 4 |  |
| 87149290 | Spokes for cycles (excl. for motorcycles) | 4,7 | 4 |  |
| 87149300 | Hubs and free-wheel sprocket-wheels for cycles (excl. for motorcycles and coaster braking hubs and hub brakes) | 4,7 | 4 |  |
| 87149420 | Brakes, incl. coaster braking hubs and hub brakes, for cycles (excl. for motorcycles) | 4,7 | 4 |  |
| 87149490 | Parts of brakes, incl. coaster braking hubs and hub-brakes, for cycles, n.e.s. (excl. for motorcycles) | 4,7 | 4 |  |
| 87149500 | Saddles for cycles (excl. for motorcycles) | 4,7 | 4 |  |
| 87149610 | Pedals for bicycles | 4,7 | 4 |  |
| 87149630 | Crank-gear for bicycles | 4,7 | 4 |  |
| 87149690 | Parts of pedals and crank-gear for bicycles, n.e.s. | 4,7 | 4 |  |
| 87149910 | Handlebars for bicycles | 4,7 | 4 |  |
| 87149930 | Luggage carriers for bicycles | 4,7 | 4 |  |
| 87149950 | Derailleur gears for bicycles | 4,7 | 4 |  |
| 87149990 | Parts and accessories for bicycles, and parts thereof, n.e.s. | 4,7 | 4 |  |
| 87150010 | Baby carriages | 2,7 | 0 |  |
| 87150090 | Parts of baby carriages, n.e.s. | 2,7 | 0 |  |
| 87161092 | Trailers and semi‑trailers of the caravan type, for housing or camping, of a weight ≤ 1600kg | 2,7 | 0 |  |
| 87161098 | Trailers and semi‑trailers of the caravan type, for housing or camping, of a weight > 1600kg | 2,7 | 0 |  |
| 87162000 | Self-loading or self-unloading trailers and semi‑trailers for agricultural purposes | 2,7 | 0 |  |
| 87163100 | Tanker trailers and tanker semi‑trailers, not designed for running on rails | 2,7 | 0 |  |
| 87163910 | Trailers and semi‑trailers, not designed for running on rails, for the transport of highly radioactive materials [Euratom] | 2,7 | 0 |  |
| 87163930 | Semi‑trailers for the transport of goods, new (excl. self-loading or self-unloading semi‑trailers for agricultural purposes, tanker semi‑trailers, and semi‑trailers not designed for running on rails for the transport of highly radioactive materials [Euratom]) | 2,7 | 0 |  |
| 87163950 | Trailers for the transport of goods, new (excl. self-loading or self-unloading trailers for agricultural purposes, tanker trailers, and trailers designed for the transport of highly radioactive materials) | 2,7 | 0 |  |
| 87163980 | Trailers and semi‑trailers for the transport of goods, used (excl. self-loading or self-unloading trailers and semi‑trailers for agricultural purposes, tanker trailers and semi‑trailers, and trailers and semi‑trailers not designed for running on rails for the transport of highly radioactive materials [euratom]) | 2,7 | 0 |  |
| 87164000 | Trailers and semi‑trailers, not designed for running on rails (excl. trailers and semi‑trailers for the transport of goods and those of the caravan type for housing or camping) | 2,7 | 0 |  |
| 87168000 | Vehicles pushed or drawn by hand and other vehicles not mechanically propelled (excl. trailers and semi‑trailers) | 1,7 | 0 |  |
| 87169010 | Chassis of trailers, semi‑trailers and other vehicles not mechanically propelled, n.e.s. | 1,7 | 0 |  |
| 87169030 | Bodies of trailers, semi‑trailers and other vehicles not mechanically propelled, n.e.s. | 1,7 | 0 |  |
| 87169050 | Axles of trailers, semi‑trailers and other vehicles not mechanically propelled, n.e.s. | 1,7 | 0 |  |
| 87169090 | Parts of trailers, semi‑trailers and other vehicles not mechanically propelled, n.e.s. (excl. chassis, bodies and axles) | 1,7 | 0 |  |
| 88010010 | Gliders, without motor and not capable of being fitted with a motor, and hang gliders; balloons and dirigibles (excl. party balloons) | 3,7 | 0 |  |
| 88010090 | Kites and other non-powered aircraft (excl. gliders, hang gliders, balloons and children's kites) | 2,7 | 0 |  |
| 88021100 | Helicopters of an unladen weight ≤ 2 000 kg | 7,5 | 4 |  |
| 88021200 | Helicopters of an unladen weight > 2 000 kg | 2,7 | 0 |  |
| 88022000 | Aeroplanes and other powered aircraft of an unladen weight ≤ 2 000 kg (excl. helicopters and dirigibles) | 7,7 | 7 |  |
| 88023000 | Aeroplanes and other powered aircraft of an unladen weight > 2.000kg but ≤ 15.000kg (excl. helicopters and dirigibles) | 2,7 | 0 |  |
| 88024000 | Aeroplanes and other powered aircraft of an of an unladen weight > 15.000kg (excl. helicopters and dirigibles) | 2,7 | 4 |  |
| 88026010 | Spacecraft, incl. satellites | 4,2 | 0 |  |
| 88026090 | Suborbital and spacecraft launch vehicles | 4,2 | 0 |  |
| 88031000 | Propellers and rotors and parts thereof, for aircraft, n.e.s. | 2,7 | 0 |  |
| 88032000 | Under-carriages and parts thereof, for aircraft, n.e.s. | 2,7 | 0 |  |
| 88033000 | Parts of aeroplanes or helicopters, n.e.s. (excl. those for gliders) | 2,7 | 0 |  |
| 88039010 | Parts of kites | 1,7 | 0 |  |
| 88039020 | Parts of spacecraft, incl. satellites, n.e.s. | 1,7 | 0 |  |
| 88039030 | Parts of suborbital and spacecraft launch vehicles, n.e.s. | 1,7 | 0 |  |
| 88039090 | Parts of aircraft, n.e.s. (excl. of spacecraft, incl. satellites, and suborbital and spacecraft launch vehicles) | 2,7 | 0 |  |
| 88040000 | Parachutes, incl. dirigible parachutes and paragliders, and rotochutes; parts thereof and accessories thereto, n.e.s. | 2,7 | 0 |  |
| 88051010 | Aircraft launching gear and parts thereof, n.e.s. (excl. motor winches for launching gliders) | 2,7 | 0 |  |
| 88051090 | Deck-arrestor or similar gear for aircraft and parts thereof, n.e.s. | 1,7 | 0 |  |
| 88052100 | Air combat simulators and parts thereof | 1,7 | 0 |  |
| 88052900 | Ground flying trainers and parts thereof, n.e.s. (excl. air combat simulators and parts thereof) | 1,7 | 0 |  |
| 89011010 | Sea-going cruise ships, excursion boats and similar vessels principally designed for the transport of persons, and seagoing ferry-boats of all kinds | Free | 0 |  |
| 89011090 | Cruise ships, excursion boats and similar vessels principally designed for the transport of persons and ferry-boats of all kinds (excl. seagoing vessels) | 1,7 | 0 |  |
| 89012010 | Sea-going tankers | Free | 0 |  |
| 89012090 | Tankers (excl. seagoing tankers) | 1,7 | 0 |  |
| 89013010 | Sea-going refrigerated vessels (excl. tankers) | Free | 0 |  |
| 89013090 | Refrigerated vessels (excl. seagoing vessels and tankers) | 1,7 | 0 |  |
| 89019010 | Sea-going vessels for the transport of goods and seagoing vessels for the transport of both persons and goods (excl. refrigerated vessels, tankers, ferry-boats and vessels principally designed for the transport of persons) | Free | 0 |  |
| 89019090 | Vessels for the transport of goods and vessels for the transport of both persons and goods, whether or not mechanically propelled (excl. seagoing vessels, refrigerated vessels, tankers, ferry-boats and vessels principally designed for the transport of persons) | 1,7 | 0 |  |
| 89020010 | Fishing vessels, factory ships and other vessels for processing or preserving fishery products, seagoing | Free | 0 |  |
| 89020090 | Fishing vessels; factory ships and other vessels for processing or preserving fishery products (excl. seagoing vessels and fishing boats for sport) | 1,7 | 0 |  |
| 89031010 | Inflatable vessels for pleasure or sports, of a weight ≤ 100kg each | 2,7 | 0 |  |
| 89031090 | Inflatable vessels, for pleasure or sports, of a weight > 100kg each | 1,7 | 0 |  |
| 89039110 | Sea-going sailboats and yachts, with or without auxiliary motor, for pleasure or sports | Free | 0 |  |
| 89039190 | Sailboats and yachts, with or without auxiliary motor, for pleasure or sports (excl. seagoing vessels) | 1,7 | 0 |  |
| 89039210 | Sea-going motor boats and motor yachts, for pleasure or sports (other than outboard motor boats) | Free | 0 |  |
| 89039291 | Motor boats for pleasure or sports, of a length ≤ 7,5 m (other than outboard motor boats) | 1,7 | 0 |  |
| 89039299 | Motor boats for pleasure or sports, of a length > 7,5 m (other than outboard motor boats and excl. seagoing motor boats) | 1,7 | 0 |  |
| 89039910 | Vessels for pleasure or sports, rowing boats and canoes, of a weight ≤ 100kg each (excl. motor boats powered other than by outboard motors, sailboats with or without auxiliary motor and inflatable boats) | 2,7 | 0 |  |
| 89039991 | Vessels for pleasure or sports, rowing boats and canoes, of a weight > 100kg, of a length ≤ 7,5 m (excl. motor boats powered other than by outboard motors, sailboats with or without auxiliary motor and inflatable boats) | 1,7 | 0 |  |
| 89039999 | Vessels for pleasure or sports , rowing boats and canoes, of a weight > 100kg, of a length > 7,5 m (excl. motor boats and motor yachts powered other than by outboard motors, sailboats and yachts with or without auxiliary motor and inflatable boats) | 1,7 | 0 |  |
| 89040010 | Tugs, seagoing and for inland waterways | Free | 0 |  |
| 89040091 | Sea-going pusher craft | Free | 0 |  |
| 89040099 | Pusher craft (excl. seagoing) | 1,7 | 0 |  |
| 89051010 | Sea-going dredgers | Free | 0 |  |
| 89051090 | Dredgers (excl. seagoing) | 1,7 | 0 |  |
| 89052000 | Floating or submersible drilling or production platforms | Free | 0 |  |
| 89059010 | Sea-going light vessels, fire-floats, floating cranes and other vessels, the navigability of which is subsidiary to their main function (excl. dredgers, floating or submersible drilling or production platforms; fishing vessels and warships) | Free | 0 |  |
| 89059090 | Light vessels, fire-floats, floating cranes and other vessels, the navigability of which is subsidiary to their main function (excl. seagoing vessels, dredgers, floating or submersible drilling or production platforms; fishing vessels and warships) | 1,7 | 0 |  |
| 89061000 | Warships of all kinds | Free | 0 |  |
| 89069010 | Sea-going vessels, incl. lifeboats (excl. warships, rowing boats and other vessels of heading 8901 to 8905 and vessels for breaking up) | Free | 0 |  |
| 89069091 | Vessels, incl. lifeboats, of a weight ≤ 100kg each (excl. rowing boats and other vessels of heading 8901 to 8905 and vessels for breaking up) | 2,7 | 0 |  |
| 89069099 | Vessels, incl. lifeboats, of a weight > 100kg each (excl. seagoing vessels, warships, rowing boats and other vessels of heading 8901 to 8905 and floating structures for breaking up) | 1,7 | 0 |  |
| 89071000 | Inflatable rafts | 2,7 | 0 |  |
| 89079000 | Rafts, tanks, coffer-dams, landing stages, buoys, beacons and other floating structures (excl. inflatable rafts, vessels of heading 8901 to 8906 and floating structures for breaking up) | 2,7 | 0 |  |
| 89080000 | Vessels and other floating structures for breaking up | Free | 0 |  |
| 90011010 | Image conductor cables of optical fibres (excl. cables made up of individually sheathed fibres of heading 8544) | 2,9 | 0 |  |
| 90011090 | Optical fibres, optical fibre bundles and cables (excl. made up of individually sheathed fibres of heading 8544 and image conductor cables) | 2,9 | 0 |  |
| 90012000 | Sheets and plates of polarising material | 2,9 | 0 |  |
| 90013000 | Contact lenses | 2,9 | 0 |  |
| 90014020 | Spectacle lenses of glass, not for the correction of vision | 2,9 | 0 |  |
| 90014041 | Spectacle lenses of glass, both sides finished, for the correction of vision, single focal | 2,9 | 0 |  |
| 90014049 | Spectacle lenses of glass, both sides finished, for the correction of vision, bi-focal or multi focal | 2,9 | 0 |  |
| 90014080 | Spectacle lenses of glass (excl. both sides finished) | 2,9 | 0 |  |
| 90015020 | Spectacle lenses of materials other than glass, not for the correction of vision | 2,9 | 0 |  |
| 90015041 | Spectacle lenses of materials other than glass, both sides finished, for the correction of vision, single focal | 2,9 | 0 |  |
| 90015049 | Spectacle lenses of materials other than glass, both sides finished, for the correction of vision (excl. bi-focal or multi focal) | 2,9 | 0 |  |
| 90015080 | Spectacle lenses of materials (excl. glass), partly finished | 2,9 | 0 |  |
| 90019000 | Lenses, prisms, mirrors and other optical elements, of any material, unmounted (excl. such elements of glass not optically worked, contact lenses and spectacle lenses) | 2,9 | 0 |  |
| 90021100 | Objective lenses for cameras, projectors or photographic enlargers or reducers | 6,7 | 4 |  |
| 90021900 | Objective lenses (excl. for cameras, projectors or photographic enlargers or reducers) | 6,7 | 0 |  |
| 90022000 | Filters, optical, being parts of or fittings for instruments, apparatus and appliances, framed or mounted | 6,7 | 0 |  |
| 90029000 | Lenses, prisms, mirrors and other optical elements, mounted, of any material, being parts of or fittings for instruments or apparatus (excl. objective lenses for cameras, projectors or photographic enlargers or reducers, such elements of glass not optically worked, and filters) | 6,7 | 4 |  |
| 90031100 | Frames and mountings for spectacles, goggles or the like, of plastics | 2,2 | 0 |  |
| 90031900 | Frames and mountings for spectacles, goggles or the like (excl. of plastics) | 2,2 | 0 |  |
| 90039000 | Parts of frames and mountings for spectacles, goggles or the like, n.e.s. | 2,2 | 0 |  |
| 90041010 | Sunglasses with optically worked lenses | 2,9 | 0 |  |
| 90041091 | Sunglasses with lenses of plastics, not optically worked | 2,9 | 0 |  |
| 90041099 | Sunglasses with lenses of glass, not optically worked | 2,9 | 0 |  |
| 90049010 | Spectacles, goggles and the like, corrective, protective or other, with lenses of plastics (excl. spectacles for testing eyesight, sunglasses, contact lenses, spectacle lenses and frames and mountings for spectacles) | 2,9 | 0 |  |
| 90049090 | Spectacles, goggles and the like, corrective, protective or other (other than with lenses of plastics and excl. spectacles for testing eyesight, sunglasses, contact lenses, spectacle lenses and frames and mountings for spectacles) | 2,9 | 0 |  |
| 90051000 | Binoculars | 4,2 | 0 |  |
| 90058000 | Monoculars, astronomical and other optical telescopes and other astronomical instruments (excl. binoculars, instruments for radio-astronomy and other instruments or apparatus specified elsewhere) | 4,2 | 0 |  |
| 90059000 | Parts and accessories, incl. mountings, for binoculars, monoculars, astronomical and other optical telescopes, and other astronomical instruments, n.e.s. | 4,2 | 0 |  |
| 90061000 | Cameras of a kind used for preparing printing plates or cylinders | 4,2 | 0 |  |
| 90063000 | Cameras specially designed for underwater use, for aerial survey or for medical or surgical examination of internal organs; comparison cameras for forensic or criminological laboratories | 4,2 | 0 |  |
| 90064000 | Instant print cameras (excl. special cameras of subheading 9006.10 or 9006.30) | 3,2 | 0 |  |
| 90065100 | Cameras with a through-the-lens viewfinder [single lens reflex "SLR"] for roll film of a width of ≤ 35 mm (excl. instant print cameras and special camereas of subheading 9006.10 or 9006.30) | 4,2 | 0 |  |
| 90065200 | Cameras for roll film of a width of < 35 mm (excl. instant print cameras, single lens reflex "SLR" cameras and special cameras of subheading 9006.10 or 9006.30) | 4,2 | 0 |  |
| 90065310 | Disposable cameras for roll film of a width of 35 mm | 4,2 | 0 |  |
| 90065380 | Cameras for roll film of a width of 35 mm (excl. instant print cameras, single lens reflex cameras, specially designed cameras of subheading 9006.10 or 9006.30 and disposable cameras) | 4,2 | 0 |  |
| 90065900 | Cameras for roll film of a width of > 35 mm or for film in the flat (excl. instant print cameras and special cameras of subheading 9006.10 or 9006.30) | 4,2 | 0 |  |
| 90066100 | Electronic discharge lamp flashlight apparatus for photographic purposes | 3,2 | 0 |  |
| 90066900 | Photographic flashlights and flashlight apparatus (excl. with electronic discharge lamps) | 3,2 | 0 |  |
| 90069100 | Parts and accessories for photographic cameras, n.e.s. | 3,7 | 0 |  |
| 90069900 | Parts and accessories for photographic flashlights and flashlight apparatus, n.e.s. | 3,2 | 0 |  |
| 90071000 | Cinematographic cameras | 3,7 | 0 |  |
| 90072000 | Cinematographic projectors | 3,7 | 0 |  |
| 90079100 | Parts and accessories for cinematographic cameras, n.e.s. | 3,7 | 0 |  |
| 90079200 | Parts and accessories for cinematographic projectors, n.e.s. | 3,7 | 0 |  |
| 90085000 | Image projectors, and photographic enlargers and reducers (excl. cinematographic and parts) | 3,7 | 0 |  |
| 90089000 | Parts and accessories for image projectors, photographic enlargers and reducers, n.e.s. | 3,7 | 0 |  |
| 90101000 | Apparatus and equipment for automatically developing photographic or cinematographic film or paper in rolls or for automatically exposing developed film to rolls of photographic paper | 2,7 | 0 |  |
| 90105000 | Apparatus and equipment for photographic or cinematographic laboratories, n.e.s.; negatoscopes | 2,7 | 0 |  |
| 90106000 | Projection screens | 2,7 | 0 |  |
| 90109000 | Parts and accessories for apparatus and equipment for photographic or cinematographic laboratories, negatoscopes and projection screens, n.e.s. | 2,7 | 0 |  |
| 90111010 | Stereoscopic optical microscopes fitted with equipment specifically designed for the handling and transport of semiconductor wafers or reticles | Free | 0 |  |
| 90111090 | Stereoscopic optical microscopes (excl. fitted with equipment specifically designed for the handling and transport of semiconductor wafers or reticles) | 6,7 | 0 |  |
| 90112010 | Photomicrographic optical microscopes fitted with equipment specifically designed for the handling and transport of semiconductor wafers or reticles (excl. stereoscopic microscopes) | Free | 0 |  |
| 90112090 | Optical microscopes for photomicrography, cinephotomicrography or microprojection (excl. fitted with equipment specifically designed for the handling and transport of semiconductor wafers or reticles, and stereoscopic microscopes) | 6,7 | 4 |  |
| 90118000 | Optical microscopes (excl. for photomicrography, cinephotomicrography or microprojection, stereoscopic microscopes, binocular microscopes for ophthalmology and instruments, appliances and machines of heading 9031) | 6,7 | 0 |  |
| 90119010 | Parts and accessories of stereoscopic optical microscopes and photomicrographic optical microscopes, fitted with equipment specifically designed for the handling and transport of semiconductor wafers or reticles, n.e.s. | Free | 0 |  |
| 90119090 | Parts and accessories for compound optical microscopes, n.e.s. (excl. of stereoscopic optical microscopes and photomicrographic optical microscopes, fitted with equipment specifically designed for the handling and transport of semiconductor wafers or reticles) | 6,7 | 0 |  |
| 90121010 | Electron microscopes fitted with equipment specifically designed for the handling and transport of semiconductor wafers or reticles | Free | 0 |  |
| 90121090 | Electron microscopes, proton microscopes and diffraction apparatus (excl. electron microscopes fitted with equipment specifically designed for the handling and transport of semiconductor wafers or reticles) | 3,7 | 0 |  |
| 90129010 | Parts and accessories of electron microscopes fitted with equipment specifically designed for the handling and transport of semiconductor wafers or reticles, n.e.s. | Free | 0 |  |
| 90129090 | Parts and accessories for electron microscopes, proton microscopes and diffraction apparatus, n.e.s. (excl. of electron microscopes fitted with equipment specifically designed for the handling and transport of semiconductor wafers or reticles) | 3,7 | 0 |  |
| 90131000 | Telescopic sights for fitting to arms; periscopes; telescopes designed to form parts of machines, appliances, instruments or apparatus of Chapter 90 or Section 16, chapters 84 and 85 | 4,7 | 4 |  |
| 90132000 | Lasers (excl. laser diodes) | 4,7 | 0 |  |
| 90138020 | Matrix liquid crystal devices, active | Free | 0 |  |
| 90138030 | Liquid crystal devices, n.e.s. | Free | 0 |  |
| 90138090 | Magnifying glasses, thread counters, stereoscopes, kaleidoscopes and other optical instruments and apparatus not specified or included elsewhere in Chapter 90 | 4,7 | 4 |  |
| 90139010 | Parts and accessories for liquid crystal displays "LCD" | Free | 0 |  |
| 90139090 | Parts and accessories for lasers and other instruments, apparatus and appliances not specified or included elsewhere in Chapter 90, n.e.s. | 4,7 | 4 |  |
| 90141000 | Direction finding compasses | 2,7 | 0 |  |
| 90142020 | Inertial navigation systems for aeronautical or space navigation (excl. compasses and radio navigational equipment) | 3,7 | 0 |  |
| 90142080 | Instruments and appliances for aeronautical or space navigation (excl. inertial navigation systems, compasses and radio navigational equipment) | 3,7 | 0 |  |
| 90148000 | Navigational instruments and apparatus (excl. for aeronautical or space navigation, compasses and radio navigational equipment) | 3,7 | 0 |  |
| 90149000 | Parts and accessories for compasses and other navigational instruments and appliances, n.e.s. | 2,7 | 0 |  |
| 90151010 | Electronic rangefinders | 3,7 | 0 |  |
| 90151090 | Non-electronic rangefinders | 2,7 | 0 |  |
| 90152010 | Electronic theodolites and tachymeters "tacheometers" | 3,7 | 0 |  |
| 90152090 | Non-electronic theodolites and tachymeters "tacheometers" | 2,7 | 0 |  |
| 90153010 | Electronic levels | 3,7 | 0 |  |
| 90153090 | Non-electronic levels | 2,7 | 0 |  |
| 90154010 | Electronic photogrammetrical surveying instruments and appliances | 3,7 | 0 |  |
| 90154090 | Non-electronic photogrammetrical surveying instruments and appliances | 2,7 | 0 |  |
| 90158011 | Electronic meteorological, hydrological and geophysical instruments and apparatus (excl. compasses, rangefinders, theodolites, tachymeters "tacheometers", levels and photogrammetrical surveying instruments and appliances) | 3,7 | 0 |  |
| 90158019 | Electronic instruments and appliances used in geodesy, topography, hydrography or oceanography (excl. compasses, rangefinders, theodolites, tachymeters "tacheometers", levels and photogrammetrical surveying instruments and appliances) | 3,7 | 0 |  |
| 90158091 | Non-electronic instruments and appliances used in geodesy, topography surveying or levelling and hydrographic instruments (excl. compasses, rangefinders, theodolites, tachymeters "tacheometers", levels and photogrammetrical surveying instruments and appliances) | 2,7 | 0 |  |
| 90158093 | Non-electronic meteorological, hydrological and geophysical instruments and apparatus (excl. compasses, rangefinders, theodolites, tachymeters "tacheometers", levels and photogrammetrical surveying instruments and appliances) | 2,7 | 0 |  |
| 90158099 | Non-electronic instruments and appliances used in oceanography (excl. compasses, rangefinders, theodolites, tachymeters "tacheometers", levels and photogrammetrical surveying instruments and appliances) | 2,7 | 0 |  |
| 90159000 | Parts and accessories for instruments and appliances used in geodesy, topography, photogrammetrical surveying, hydrography, oceanography, hydrology, meteorology or geophysics, and for rangefinders, n.e.s. | 2,7 | 0 |  |
| 90160010 | Balances of a sensitivity of 50 mg or better, with or without weights | 3,7 | 0 |  |
| 90160090 | Parts and accessories for balances of a sensitivity of 50 mg or better, n.e.s. | 3,7 | 0 |  |
| 90171010 | Plotters as drafting machines | Free | 0 |  |
| 90171090 | Drafting tables and machines, whether or not automatic (excl. plotters) | 2,7 | 0 |  |
| 90172005 | Plotters as drawing or marking-out instruments | Free | 0 |  |
| 90172010 | Drawing instruments (excl. drafting tables and machines, plotters) | 2,7 | 0 |  |
| 90172039 | Marking-out instruments | 2,7 | 0 |  |
| 90172090 | Mathematical calculating instruments, incl. slide rules, disc calculators and the like (excl. calculating machines) | 2,7 | 0 |  |
| 90173000 | Micrometers, callipers and gauges (excl. gauges without adjustable devices of subheading 9031.80) | 2,7 | 0 |  |
| 90178010 | Measuring rods and tapes and divided scales | 2,7 | 0 |  |
| 90178090 | Hand-held instruments for measuring length, n.e.s. | 2,7 | 0 |  |
| 90179000 | Parts and accessories for drawing, marking-out or mathematical calculating instruments and instruments for measuring length for use in the hand, n.e.s. | 2,7 | 0 |  |
| 90181100 | Electro-cardiographs | Free | 0 |  |
| 90181200 | Ultrasonic scanning apparatus | Free | 0 |  |
| 90181300 | Magnetic resonance imaging apparatus | Free | 0 |  |
| 90181400 | Scintigraphic apparatus | Free | 0 |  |
| 90181910 | Electro-diagnostic monitoring apparatus for simultaneous monitoring of two or more physiological parameters | Free | 0 |  |
| 90181990 | Electro-diagnostic apparatus, incl. apparatus for functional exploratory examination or for checking physiological parameters (excl. electro-cardiographs, ultrasonic scanning apparatus, magnetic resonance imaging apparatus, scintigraphic apparatus and monitoring apparatus for simultaneous monitoring of two or more physiological parameters) | Free | 0 |  |
| 90182000 | Ultraviolet or infra-red ray apparatus used in medical, surgical, dental or veterinary sciences | Free | 0 |  |
| 90183110 | Syringes of plastics, with or without needles, used in medical, surgical, dental or veterinary sciences | Free | 0 |  |
| 90183190 | Syringes, with or without needles, used in medical, surgical, dental or veterinary sciences (excl. of plastic) | Free | 0 |  |
| 90183210 | Tubular metal needles, used in medical, surgical, dental or veterinary sciences | Free | 0 |  |
| 90183290 | Needles for sutures, used in medical, surgical, dental or veterinary sciences | Free | 0 |  |
| 90183900 | Needles, catheters, cannulae and the like, used in medical, surgical, dental or veterinary sciences (excl. syringes, tubular metal needles and needles for sutures) | Free | 0 |  |
| 90184100 | Dental drill engines, whether or not combined on a single base with other dental equipment | Free | 0 |  |
| 90184910 | Burrs, discs, drills and brushes, for use in dental drills | Free | 0 |  |
| 90184990 | Instruments and appliances used in dental sciences, n.e.s. | Free | 0 |  |
| 90185010 | Ophthalmic instruments and appliances, non-optical, n.e.s. | Free | 0 |  |
| 90185090 | Ophthalmic instruments and appliances, optical, n.e.s. | Free | 0 |  |
| 90189010 | Instruments and apparatus for measuring blood-pressure | Free | 0 |  |
| 90189020 | Endoscopes used in medical, surgical or veterinary sciences | Free | 0 |  |
| 90189030 | Renal dialysis equipment "artificial kidneys, kidney machines and dialysers" | Free | 0 |  |
| 90189040 | Diathermic apparatus (excl. ultraviolet or infra-red apparatus) | Free | 0 |  |
| 90189050 | Transfusion apparatus used in medical sciences | Free | 0 |  |
| 90189060 | Anaesthetic apparatus and instruments | Free | 0 |  |
| 90189075 | Apparatus for nerve stimulation | Free | 0 |  |
| 90189084 | Instruments and appliances used in medical, surgical or veterinary sciences, n.e.s. | Free | 0 |  |
| 90191010 | Electrical vibratory-massage apparatus | Free | 0 |  |
| 90191090 | Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus (excl. electrical vibratory-massage apparatus) | Free | 0 |  |
| 90192000 | Ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus | Free | 0 |  |
| 90200000 | Breathing appliances and gas masks (excl. protective masks having neither mechanical parts nor replaceable filters, and artificial respiration or other therapeutic respiration apparatus) | 1,7 | 0 |  |
| 90211010 | Orthopaedic appliances | Free | 0 |  |
| 90211090 | Splints and other fracture appliances | Free | 0 |  |
| 90212110 | Artificial teeth of plastics | Free | 0 |  |
| 90212190 | Artificial teeth of materials other than plastics | Free | 0 |  |
| 90212900 | Dental fittings (excl. artificial teeth) | Free | 0 |  |
| 90213100 | Artificial joints for orthopaedic purposes | Free | 0 |  |
| 90213910 | Ocular protheses | Free | 0 |  |
| 90213990 | Artificial parts of the body (excl. artificial teeth and dental fittings, artificial joints and ocular protheses) | Free | 0 |  |
| 90214000 | Hearing aids (excl. parts and accessories) | Free | 0 |  |
| 90215000 | Pacemakers for stimulating heart muscles (excl. parts and accessories) | Free | 0 |  |
| 90219010 | Parts and accessories of hearing aids, n.e.s. | Free | 0 |  |
| 90219090 | Articles and appliances, which are worn or carried, or implanted in the body, to compensate for a defect or disability (excl. artificial parts of the body, hearing aids, incl. parts and accessories, and complete pacemakers for stimulating heart muscles) | Free | 0 |  |
| 90221200 | Computer tomography apparatus | Free | 0 |  |
| 90221300 | Apparatus based on the use of X-rays for dental uses | Free | 0 |  |
| 90221400 | Apparatus based on the use of X-rays, for medical, surgical or veterinary uses (excl. for dental purposes and computer tomography apparatus) | Free | 0 |  |
| 90221900 | Apparatus based on the use of X-rays (other than for medical, surgical, dental or veterinary uses) | Free | 0 |  |
| 90222100 | Apparatus based on the use of alpha, beta or gamma radiations, for medical, surgical, dental or veterinary uses | Free | 0 |  |
| 90222900 | Apparatus based on the use of alpha, beta or gamma radiations (other than for medical, surgical, dental or veterinary uses) | 2,1 | 0 |  |
| 90223000 | X-ray tubes | 2,1 | 0 |  |
| 90229000 | X-ray generators other than X-ray tubes, high tension generators, control panels and desks, screens, examination or treatment tables, chairs and the like, and general parts and accessories for apparatus of heading 9022, n.e.s. | 2,1 | 0 |  |
| 90230010 | Instruments, apparatus and models for teaching physics, chemistry or technical subjects | 1,4 | 0 |  |
| 90230080 | Instruments, apparatus and models designed for demonstrational purposes, e.g. in education or exhibitions, unsuitable for other uses (excl. ground flying trainers of heading 8805, collectors' pieces of heading 9705, antiques of an age > 100 years of heading 9706 and of the type used for teaching physics, chemistry and technical subjects) | 1,4 | 0 |  |
| 90241011 | Electronic machines and appliances for universal testing of mechanical properties of metals or for tensile testing of metals | 3,2 | 0 |  |
| 90241013 | Electronic machines and appliances for testing the hardness of metals | 3,2 | 0 |  |
| 90241019 | Electronic machines and appliances for testing the mechanical properties of metals (excl. for universal, tensile or hardness testing) | 3,2 | 0 |  |
| 90241090 | Machines and appliances for testing the mechanical properties of metals, non-electronic | 2,1 | 0 |  |
| 90248011 | Electronic machines and appliances for testing the mechanical properties of textiles, paper or paperboard | 3,2 | 0 |  |
| 90248019 | Electronic machines and appliances for testing the mechanical properties of materials (excl. metals, textiles, paper or paperboard) | 3,2 | 0 |  |
| 90248090 | Machines and appliances for testing the mechanical properties of materials, non-electronic (excl. metals) | 2,1 | 0 |  |
| 90249000 | Parts and accessories for machines and appliances for testing the mechanical properties of materials, n.e.s. | 2,1 | 0 |  |
| 90251120 | Clinical or veterinary thermometers, liquid-filled, for direct reading | Free | 0 |  |
| 90251180 | Thermometers, liquid-filled, for direct reading, not combined with other instruments (excl. clinical or veterinary thermometers) | 2,8 | 0 |  |
| 90251920 | Thermometers and pyrometers, not combined with other instruments, electronic | 3,2 | 0 |  |
| 90251980 | Thermometers and pyrometers, not combined with other instruments, non-electronic (excl. liquid-filled thermometers for direct reading) | 2,1 | 0 |  |
| 90258020 | Barometers, not combined with other instruments | 2,1 | 0 |  |
| 90258040 | Hydrometers, areometers and similar floating instruments, hygrometers and psychrometers, whether or not combined with each other or with thermometers or barometers, electronic | 3,2 | 0 |  |
| 90258080 | Hydrometers, areometers and similar floating instruments, hygrometers and psychrometers, whether or not combined with each other or with thermometers or barometers, non-electronic | 2,1 | 0 |  |
| 90259000 | Parts and accessories for hydrometers, areometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, n.e.s. | 3,2 | 0 |  |
| 90261021 | Electronic flow meters for measuring or checking the flow or level of liquids (excl. meters and regulators) | Free | 0 |  |
| 90261029 | Electronic instruments and apparatus for measuring or checking the flow or level of liquids (excl. flow meters, meters and regulators) | Free | 0 |  |
| 90261081 | Flow meters for measuring or checking the flow or level of liquids, non-electronic (excl. meters and regulators) | Free | 0 |  |
| 90261089 | Instruments and apparatus for measuring or checking the flow or level of liquids, non-electronic (excl. flow meters, meters and regulators) | Free | 0 |  |
| 90262020 | Electronic instruments and apparatus for measuring or checking pressure of liquids or gases (excl. regulators) | Free | 0 |  |
| 90262040 | Spiral or metal diaphragm type pressure gauges | Free | 0 |  |
| 90262080 | Instruments and apparatus for measuring or checking pressure of liquids or gases, non-electronic (excl. spiral or metal diaphragm type pressure gauges, and regulators) | Free | 0 |  |
| 90268020 | Electronic instruments or apparatus for measuring or checking variables of liquids or gases, n.e.s. | Free | 0 |  |
| 90268080 | Non-electronic instruments or apparatus for measuring or checking variables of liquids or gases, n.e.s. | Free | 0 |  |
| 90269000 | Parts and accessories for instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases, n.e.s. | Free | 0 |  |
| 90271010 | Electronic gas or smoke analysis apparatus | 2,5 | 0 |  |
| 90271090 | Non-electronic gas or smoke analysis apparatus | 2,5 | 0 |  |
| 90272000 | Chromatographs and electrophoresis instruments | Free | 0 |  |
| 90273000 | Spectrometers, spectrophotometers and spectrographs using optical radiations, such as UV, visible, IR | Free | 0 |  |
| 90275000 | Instruments and apparatus for physical or chemical analysis, using UV, visible or IR optical radiations (excl. spectrometers, spectrophotometers, spectrographs, and gas or smoke analysis apparatus) | Free | 0 |  |
| 90278005 | Exposure meters | 2,5 | 0 |  |
| 90278011 | Electronic pH meters, rH meters and other apparatus for measuring conductivity | Free | 0 |  |
| 90278013 | Electronic apparatus and equipment for performing measurements of the physical properties of semiconductor materials or of LCD substrates or associated insulating or conductive layers during the semiconductor wafer production process or the LCD production process | Free | 0 |  |
| 90278017 | Electronic instruments and apparatus for physical or chemical analysis or for measuring viscosity, porosity, expansion, surface tension or the like, or for measuring heat, sound or light, n.e.s. | Free | 0 |  |
| 90278091 | Non-electronic viscometers, porosimeters and expansion meters | Free | 0 |  |
| 90278099 | Non-electronic instruments and apparatus for physical or chemical analysis or for determining surface tension or the like, or for measuring heat or sound, n.e.s. | Free | 0 |  |
| 90279010 | Microtomes | 2,5 | 0 |  |
| 90279050 | Parts and accessories of instruments and apparatus for physical or chemical analysis, e.g. polarimeters, refractometers, spectrometers, of instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like and of instruments and apparatus for measuring or checking quantities of heat, sound or light, incl. exposure meters, n.e.s. (excl. of gas or smoke analysis apparatus) | Free | 0 |  |
| 90279080 | Parts and accessories of microtomes or of gas or smoke analysis apparatus, n.e.s. | 2,5 | 0 |  |
| 90281000 | Gas meters, incl. calibrating meters therefor | 2,1 | 0 |  |
| 90282000 | Liquid meters, incl. calibrating meters therefor | 2,1 | 0 |  |
| 90283011 | Electricity supply or production meters for alternating current, single-phase, incl. calibrating meters therefor | 2,1 | 0 |  |
| 90283019 | Electricity supply or production meters for alternating current, multi-phase, incl. calibrating meters therefor | 2,1 | 0 |  |
| 90283090 | Electricity supply or production meters for continuous current, incl. calibrating meters therefor | 2,1 | 0 |  |
| 90289010 | Parts and accessories for electricity meters, n.e.s. | 2,1 | 0 |  |
| 90289090 | Parts and accessories for gas or liquid meters, n.e.s. | 2,1 | 0 |  |
| 90291000 | Revolution counters, production counters, taximeters, milometers, pedometers and the like (excl. gas, liquid and electricity meters) | 1,9 | 0 |  |
| 90292031 | Speed indicators for land vehicles | 2,6 | 0 |  |
| 90292038 | Speed indicators and tachometers (excl. for land vehicles) | 2,6 | 0 |  |
| 90292090 | Stroboscopes | 2,6 | 0 |  |
| 90299000 | Parts and accessories for revolution counters, production counters, taximeters, milometers, pedometers and the like, speed indicators and tachometers, and stroboscopes, n.e.s. | 2,2 | 0 |  |
| 90301000 | Instruments and apparatus for measuring or detecting ionising radiations | 4,2 | 0 |  |
| 90302010 | Cathode ray oscilloscopes and cathode ray oscillographs | 4,2 | 0 |  |
| 90302030 | Oscilloscopes and oscillographs, with recording device (excl. cathode ray oscilloscopes and oscillographs) | Free | 0 |  |
| 90302091 | Electronic oscilloscopes and oscillographs, without recording device (excl. cathode ray oscilloscopes and oscillographs) | Free | 0 |  |
| 90302099 | Oscilloscopes and oscillographs, non-electronic, without recording device (excl. cathode ray oscilloscopes and oscillographs) | 2,1 | 0 |  |
| 90303100 | Multimeters for voltage, current, resistance or electrical power, without recording device | 4,2 | 0 |  |
| 90303200 | Multimeters with recording device | Free | 0 |  |
| 90303310 | Electronic instruments and apparatus for measuring or checking voltage, current, resistance or electrical power, without recording device (excl. multimeters, and oscilloscopes and oscillographs) | 4,2 | 0 |  |
| 90303391 | Voltmeters without recording device | 2,1 | 0 |  |
| 90303399 | Instruments and apparatus for measuring or checking voltage, current, resistance or electrical power, non‑electronic, without recording device (excl. multimeters, voltmeters and oscilloscopes and oscillographs) | 2,1 | 0 |  |
| 90303900 | Instruments and apparatus for measuring or checking voltage, current, resistance or electrical power, with recording device (excl. multimeters, and oscilloscopes and oscillographs) | Free | 0 |  |
| 90304000 | Instruments and apparatus for measuring or checking electrical quantities, specifically for telecommunications, e.g. cross-talk meters, gain measuring instruments, distortion factor meters, psophometers | Free | 0 |  |
| 90308200 | Instruments and apparatus for measuring or checking semiconductor wafers or devices | Free | 0 |  |
| 90308400 | Instruments and apparatus for measuring or checking electrical quantities, with recording device (excl. appliances specially designed for telecommunications, multimeters, oscilloscopes and oscillographs, and apparatus for measuring or checking semiconductor wafers or devices) | Free | 0 |  |
| 90308930 | Electronic instruments and appliances for measuring or checking electrical quantities, without recording device, n.e.s. | Free | 0 |  |
| 90308990 | Instruments and apparatus for measuring or checking electrical quantities, without recording device, non-electronic, n.e.s. | 2,1 | 0 |  |
| 90309020 | Parts and accessories for instruments and apparatus for measuring or checking semiconductor wafers or devices, n.e.s. | Free | 0 |  |
| 90309085 | Parts and accessories for instruments and apparatus for measuring or checking electrical quantities or for detecting ionising radiations, n.e.s. (excl. for instruments and apparatus for measuring or checking semiconductor wafers or devices) | 2,5 | 0 |  |
| 90311000 | Machines for balancing mechanical parts | 2,8 | 0 |  |
| 90312000 | Test benches for motors, generators, pumps, etc. | 2,8 | 0 |  |
| 90314100 | Optical instruments and appliances for inspecting semiconductor wafers or devices or for inspecting photomasks or reticles used in manufacturing semiconductor devices | Free | 0 |  |
| 90314910 | Profile projectors | 2,8 | 0 |  |
| 90314990 | Optical instruments, appliances and machines for measuring or checking, not elsewhere specified or included in Chapter 90 | Free | 0 |  |
| 90318032 | Electronic instruments, apparatus and machines for inspecting semiconductor wafers or devices or for inspecting photomasks or reticles used in manufacturing semiconductor devices | 2,8 | 0 |  |
| 90318034 | Electronic instruments, apparatus and machines for measuring or checking geometrical quantities (excl. for inspecting semiconductor wafers or devices or for inspecting photomasks or reticles used in manufacturing semiconductor devices) | 2,8 | 0 |  |
| 90318038 | Electronic instruments, apparatus and machines for measuring or checking, n.e.s. in Chapter 90 | 4 | 0 |  |
| 90318091 | Instruments, appliances and machines for measuring or checking geometrical quantities, non-optical, non-electronic (excl. hand-held instruments for measuring length) | 2,8 | 0 |  |
| 90318098 | Non-electronic and non-optical instruments, apparatus and machines for measuring or checking, n.e.s. in Chapter 90 | 4 | 0 |  |
| 90319020 | Parts and accessories for optical instruments and appliances for inspecting semiconductor wafers or devices or for inspecting photomasks or reticles used in manufacturing semiconductor devices or for measuring surface particulate contamination on semiconductor wafers, n.e.s. | Free | 0 |  |
| 90319030 | Parts and accessories for electronic instruments, apparatus and machines for inspecting semiconductor wafers or devices or for inspecting photomasks or reticles used in manufacturing semiconductor devices, n.e.s. | 2,8 | 0 |  |
| 90319085 | Parts and accessories for instruments, appliances and machines for measuring and checking, n.e.s. | 2,8 | 0 |  |
| 90321020 | Electronic thermostats | 2,8 | 0 |  |
| 90321081 | Non-electronic thermostats, automatic regulating or controlling, with electrical triggering device | 2,1 | 0 |  |
| 90321089 | Non-electronic thermostats, without electrical triggering device | 2,1 | 0 |  |
| 90322000 | Manostats (excl. taps, cocks and valves of heading 8481) | 2,8 | 0 |  |
| 90328100 | Hydraulic or pneumatic regulating or controlling instruments and apparatus (excl. manostats and taps, cocks and valves of heading 8481) | 2,8 | 0 |  |
| 90328900 | Regulating or controlling instruments and apparatus (excl. hydraulic or pneumatic, manostats, thermostats, and taps, cocks and valves of heading 8481) | 2,8 | 0 |  |
| 90329000 | Parts and accessories for regulating or controlling instruments and apparatus, n.e.s. | 2,8 | 0 |  |
| 90330000 | Parts and accessories for machines, appliances, instruments or other apparatus in Chapter 90, specified neither in this Chapter nor elsewhere | 3,7 | 0 |  |
| 91011100 | Wrist-watches of precious metal or of metal clad with precious metal, whether or not incorporating a stop-watch facility, electrically operated, with mechanical display only (excl. with backs made of steel) | 4,5 MIN 0,3 EUR p/st MAX 0,8 EUR p/st | 0 |  |
| 91011900 | Wrist-watches of precious metal or of metal clad with precious metal, whether or not incorporating a stop-watch facility, electrically operated, with opto-electronic display and with combined mechanical and opto-electronic display (excl. with backs made of steel) | 4,5 MIN 0,3 EUR p/st MAX 0,8 EUR p/st | 0 |  |
| 91012100 | Wrist-watches of precious metal or of metal clad with precious metal, whether or not incorporating a stop-watch facility, with automatic winding (excl. with backs made of steel) | 4,5 MIN 0,3 EUR p/st MAX 0,8 EUR p/st | 0 |  |
| 91012900 | Wrist-watches of precious metal or of metal clad with precious metal, whether or not incorporating a stop-watch facility, with hand winding only (excl. with backs made of steel) | 4,5 MIN 0,3 EUR p/st MAX 0,8 EUR p/st | 0 |  |
| 91019100 | Pocket-watches and the like, incl. stop-watches, of precious metal or of metal clad with precious metal, electrically operated (excl. with backs made of steel and wrist-watches) | 4,5 MIN 0,3 EUR p/st MAX 0,8 EUR p/st | 0 |  |
| 91019900 | Pocket-watches and the like, incl. stop-watches, of precious metal or of metal clad with precious metal, with hand or automatic winding (excl. with backs made of steel and wrist-watches) | 4,5 MIN 0,3 EUR p/st MAX 0,8 EUR p/st | 0 |  |
| 91021100 | Wrist-watches, whether or not incorporating a stop-watch facility, electrically operated, with mechanical display only (excl. of precious metal or of metal clad with precious metal) | 4,5 MIN 0,3 EUR p/st MAX 0,8 EUR p/st | 0 |  |
| 91021200 | Wrist-watches, whether or not incorporating a stop-watch facility, electrically operated, with opto-electronic display only (excl. of precious metal or of metal clad with precious metal) | 4,5 MIN 0,3 EUR p/st MAX 0,8 EUR p/st | 0 |  |
| 91021900 | Wrist-watches, whether or not incorporating a stop-watch facility, electrically operated, with combined mechanical and opto-electronic display (excl. of precious metal or of metal clad with precious metal) | 4,5 MIN 0,3 EUR p/st MAX 0,8 EUR p/st | 0 |  |
| 91022100 | Wrist-watches, whether or not incorporating a stop-watch facility, with automatic winding (excl. of precious metal or of metal clad with precious metal) | 4,5 MIN 0,3 EUR p/st MAX 0,8 EUR p/st | 0 |  |
| 91022900 | Wrist-watches, whether or not incorporating a stop-watch facility, with hand winding only (excl. of precious metal or of metal clad with precious metal) | 4,5 MIN 0,3 EUR p/st MAX 0,8 EUR p/st | 0 |  |
| 91029100 | Pocket-watches and the like, incl. stop-watches, electrically operated (excl. of precious metal or of metal clad with precious metal) | 4,5 MIN 0,3 EUR p/st MAX 0,8 EUR p/st | 0 |  |
| 91029900 | Pocket-watches and the like, incl. stop-watches, with hand or automatic winding (excl. of precious metal or of metal clad with precious metal) | 4,5 MIN 0,3 EUR p/st MAX 0,8 EUR p/st | 0 |  |
| 91031000 | Clocks with watch movements, electrically operated (excl. wrist-watches, pocket-watches and other watches of heading 9101 or 9102, and instrument panel clocks and the like of heading 9104) | 4,7 | 4 |  |
| 91039000 | Clocks with watch movements (excl. electrically operated, wrist-watches, pocket-watches and other watches of heading 9101 or 9102, and instrument panel clocks and the like of heading 9104) | 4,7 | 4 |  |
| 91040000 | Instrument panel clocks and clocks of a similar type for vehicles, aircraft, vessels and other vehicles | 3,7 | 0 |  |
| 91051100 | Alarm clocks, electrically operated | 4,7 | 4 |  |
| 91051900 | Alarm clocks (excl. electrically operated) | 3,7 | 0 |  |
| 91052100 | Wall clocks, electrically operated | 4,7 | 4 |  |
| 91052900 | Wall clocks (excl. electrically operated) | 3,7 | 0 |  |
| 91059100 | Clocks, electrically operated (excl. wrist-watches, pocket-watches and other watches of heading 9101 or 9102, clocks with watch movements of heading 9103, instrument panel clocks and the like of heading 9104, alarm clocks and wall clocks) | 4,7 | 4 |  |
| 91059900 | Clocks (excl. electrically operated, wrist-watches, pocket-watches and other watches of heading 9101 or 9102, clocks with watch movements of heading 9103, instrument panel clocks and the like of heading 9104, alarm clocks and wall clocks) | 3,7 | 0 |  |
| 91061000 | Time registers and time recorders | 4,7 | 4 |  |
| 91069000 | Time of day recording apparatus and apparatus for measuring, recording or otherwise indicating intervals of time, with clock or watch movement or with synchronous motor (excl. clocks of heading 9101 to 9105, time registers and time recorders) | 4,7 | 4 |  |
| 91070000 | Time switches with clock or watch movement or with synchronous motor | 4,7 | 4 |  |
| 91081100 | Watch movements, complete and assembled, electrically operated, with mechanical display only or with a device to which a mechanical display can be incorporated | 4,7 | 4 |  |
| 91081200 | Watch movements, complete and assembled, electrically operated, with opto-electronic display only | 4,7 | 4 |  |
| 91081900 | Watch movements, complete and assembled, electrically operated, with combined opto-electronic and mechanical display, whether or not with dial and hands | 4,7 | 4 |  |
| 91082000 | Watch movements, complete and assembled, with automatic winding | 5 MIN 0,17 EUR p/st | 4 |  |
| 91089000 | Watch movements, complete and assembled, with hand winding only | 5 MIN 0,17EUR p/st | 4 |  |
| 91091000 | Clock movements, complete and assembled, electrically operated (excl. watch movements) | 4,7 | 4 |  |
| 91099000 | Clock movements, complete and assembled (excl. electrically operated and watch movements) | 4,7 | 4 |  |
| 91101110 | Complete watch movements, unassembled or partly assembled "movement sets", with balance wheel and hairspring | 5 MIN 0,17EUR p/st | 4 |  |
| 91101190 | Complete watch movements, unassembled or partly assembled "movement sets" (excl. with balance wheel and hairspring) | 4,7 | 4 |  |
| 91101200 | Incomplete watch movements, assembled | 3,7 | 0 |  |
| 91101900 | Rough clock movements | 4,7 | 4 |  |
| 91109000 | Complete, unassembled or partly assembled clock movements "movement sets"; incomplete clock movements, assembled (excl. rough clock movements and watch movements) | 3,7 | 0 |  |
| 91111000 | Cases for wrist-watches, pocket-watches and other watches of heading 9101 or 9102, of precious metal or of metal clad with precious metal | 0,5EUR p/st MIN 2,7 MAX 4,6 | 4 |  |
| 91112000 | Cases for wrist-watches, pocket-watches and other watches of heading 9101 or 9102, of base metal, whether or not gold- or silver-plated | 0,5EUR p/st MIN 2,7 MAX 4,6 | 4 |  |
| 91118000 | Cases for wrist-watches, pocket-watches and other watches of heading 9101 or 9102, of materials other than precious metal, clad with precious metal or base metal | 0,5EUR p/st MIN 2,7 MAX 4,6 | 4 |  |
| 91119000 | Parts of cases for wrist-watches, pocket-watches and other watches of heading 9101 or 9102, n.e.s. | 0,5EUR p/st MIN 2,7 MAX 4,6 | 4 |  |
| 91122000 | Clock and watch cases (excl. for wrist-watches, pocket‑watches and other watches of heading 9101 or 9102) | 2,7 | 0 |  |
| 91129000 | Parts of clock and watch cases, n.e.s. (excl. for wrist-watches, pocket-watches and other watches of heading 9101 or 9102) | 2,7 | 0 |  |
| 91131010 | Watch straps, watch bands and watch bracelets, and parts thereof, of precious metal, n.e.s. | 2,7 | 0 |  |
| 91131090 | Watch straps, watch bands and watch bracelets, and parts thereof, of metal clad with precious metal, n.e.s. | 3,7 | 0 |  |
| 91132000 | Watch straps, watch bands and watch bracelets, and parts thereof, of base metal, whether or not gold- or silver-plated, n.e.s. | 6 | 4 |  |
| 91139000 | Watch straps, watch bands and watch bracelets, and parts thereof, n.e.s. | 6 | 4 |  |
| 91141000 | Springs for clocks or watches, incl. hairsprings | 3,7 | 0 |  |
| 91143000 | Dials for clocks or watches | 2,7 | 0 |  |
| 91144000 | Plates and bridges for clocks or watches | 2,7 | 0 |  |
| 91149000 | Clock or watch parts, n.e.s. | 2,7 | 0 |  |
| 92011010 | New upright pianos | 4 | 0 |  |
| 92011090 | Used upright pianos | 4 | 0 |  |
| 92012000 | Grand pianos | 4 | 0 |  |
| 92019000 | Harpsichords and other keyboard stringed instruments (excl. pianos) | 4 | 0 |  |
| 92021010 | Violins | 3,2 | 0 |  |
| 92021090 | String musical instruments played with a bow (excl. violins) | 3,2 | 0 |  |
| 92029030 | Guitars | 3,2 | 0 |  |
| 92029080 | Mandolins, zithers and other string musical instruments (excl. with keyboard, those played with a bow and guitars) | 3,2 | 0 |  |
| 92051000 | Brass-wind instruments | 3,2 | 0 |  |
| 92059010 | Accordions and similar instruments | 3,7 | 0 |  |
| 92059030 | Mouth organs | 3,7 | 0 |  |
| 92059050 | Keyboard pipe organs; harmoniums and similar keyboard instruments with free metal reeds (excl. string musical instruments) | 3,2 | 0 |  |
| 92059090 | Wind musical instruments (excl. brass-wind instruments, accordions and similar instruments, mouth organs, keyboard pipe organs, and harmoniums and similar keyboard instruments with free metal reeds) | 3,2 | 0 |  |
| 92060000 | Percussion musical instruments, e.g. drums, xylophones, cymbals, castanets, maracas | 3,2 | 0 |  |
| 92071010 | Keyboard organs, the sound of which is produced, or must be amplified, electrically | 3,2 | 0 |  |
| 92071030 | Digital pianos, with keyboard | 3,2 | 0 |  |
| 92071050 | Synthesisers with keyboard | 3,2 | 0 |  |
| 92071080 | Musical instruments, the sound of which is produced, or must be amplified, electrically, with keyboard (excl. organs, digital pianos, synthesisers and accordions) | 3,2 | 0 |  |
| 92079010 | Guitars, the sound of which is produced, or must be amplified, electrically | 3,7 | 0 |  |
| 92079090 | Accordions and musical instruments without keyboards, the sound of which is produced, or must be amplified, electrically (excl. guitars) | 3,7 | 0 |  |
| 92081000 | Musical boxes | 2,7 | 0 |  |
| 92089000 | Fairground organs, mechanical street organs, mechanical singing birds, musical saws and other musical instruments not falling within any other heading in Chapter 92; decoy calls of all kinds; whistles, call horns and other mouth-blown sound signalling instruments | 3,2 | 0 |  |
| 92093000 | Musical instrument strings | 2,7 | 0 |  |
| 92099100 | Parts and accessories for pianos, n.e.s. | 2,7 | 0 |  |
| 92099200 | Parts and accessories for string musical instruments without keyboards, n.e.s. (excl. strings and those for musical instruments, the sound of which is produced, or must be amplified, electrically) | 2,7 | 0 |  |
| 92099400 | Parts and accessories for musical instruments, the sound of which is produced, or must be amplified, electrically, n.e.s. | 2,7 | 0 |  |
| 92099920 | Parts and accessories for clarinets, trumpets, bagpipes, keyboard pipe organs, harmoniums and similar keyboard instruments with free metal reeds, accordions and similar instruments, mouth organs and other brass-wind instruments of heading 9205, n.e.s. | 2,7 | 0 |  |
| 92099940 | Metronomes, tuning forks and pitch pipes | 3,2 | 0 |  |
| 92099950 | Mechanisms for musical boxes | 1,7 | 0 |  |
| 92099970 | Parts and accessories for musical instruments "e.g. cards, discs and rolls for mechanical instruments", for fairground organs, mechanical street organs and other musical instruments, n.e.s. (excl. metronomes, tuning forks, pitch pipes, mechanisms for musical boxes, musical instrument strings, and those for pianos, string musical instruments without keyboards, keyboard pipe organs, harmoniums and similar keyboard instruments and wind musical instruments) | 2,7 | 0 |  |
| 93011000 | Artillery weapons "e.g. guns, howitzers and mortars" | Free | 0 |  |
| 93012000 | Rocket launchers; flame-throwers; grenade launchers; torpedo tubes and similar projectors | Free | 0 |  |
| 93019000 | Military weapons, incl. sub-machine guns (excl. artillery weapons, rocket launchers, flame-throwers, grenade launchers, torpedo tubes and similar projectors, revolvers and pistols of heading 9302 and cutting and thrusting weapons of heading 9307) | Free | 0 |  |
| 93020000 | Revolvers and pistols (excl. those of heading 9303 or 9304 and sub-machine guns for military purposes) | 2,7 | 0 |  |
| 93031000 | Muzzle-loading firearms, neither designed nor suitable for projecting cartridges | 3,2 | 0 |  |
| 93032010 | Sporting, hunting or target-shooting shotguns, single-barrelled, smooth bore (excl. muzzle-loading firearms and spring, air or gas guns) | 3,2 | 0 |  |
| 93032095 | Sporting, hunting or target-shooting shotguns, with one or two smooth bore combined with a rifled bore and double-barrelled smooth bore shotguns | 3,2 | 0 |  |
| 93033000 | Sporting, hunting and target-shooting shotguns with one or more rifled bores (other than spring, air or gas guns) | 3,2 | 0 |  |
| 93039000 | Firearms and similar devices which operate by the firing of an explosive charge (excl. sporting, hunting or target-shooting rifles, revolvers and pistols of heading 9302 and military weapons) | 3,2 | 0 |  |
| 93040000 | Spring, air or gas guns and pistols, truncheons and other non-firearms (excl. swords, cutlasses, bayonettes and similar arms of heading 9307) | 3,2 | 0 |  |
| 93051000 | Parts and accessories for revolvers or pistols, n.e.s. | 3,2 | 0 |  |
| 93052000 | Parts and accessories of shotguns or rifles of heading 9303, n.e.s. | 2,7 | 0 |  |
| 93059100 | Parts and accessories of military weapons of heading 9301, n.e.s. | Free | 0 |  |
| 93059900 | Parts and accessories for weapons and the like of heading 9303 or 9304, n.e.s. (excl. of shotguns or rifles of heading 9303) | 2,7 | 0 |  |
| 93062100 | Cartridges for smooth-barrelled shotguns | 2,7 | 0 |  |
| 93062900 | Parts of cartridges for smooth-barrelled shotguns; lead shot for air rifles and pistols | 2,7 | 0 |  |
| 93063010 | Cartridges and parts thereof for revolvers and pistols of heading 9302 and for sub-machine-guns of heading 9301 | 2,7 | 0 |  |
| 93063030 | Cartridges and parts thereof for military weapons | 1,7 | 0 |  |
| 93063090 | Cartridges and parts thereof, n.e.s. | 2,7 | 0 |  |
| 93069010 | Bombs, grenades, torpedos, mines, missiles and other ammunition and projectiles, and parts thereof for military purposes, n.e.s. (excl. cartridges) | 1,7 | 0 |  |
| 93069090 | Ammunition and projectiles and parts thereof, n.e.s. (excl. for military purposes) | 2,7 | 0 |  |
| 93070000 | Swords, cutlasses, bayonets, lances and similar arms and parts thereof, and scabbards and sheaths therefor (excl. of precious metal or of metal clad with precious metal, blunt weapons for fencing, hunting knives and daggers, camping knives and other knives of heading 8211, sword belts and the like of leather or textile materials, and sword knots) | 1,7 | 0 |  |
| 94011000 | Seats for aircraft | Free | 0 |  |
| 94012000 | Seats for motor vehicles | 3,7 | 0 |  |
| 94013000 | Swivel seats with variable height adjustments (excl. medical, surgical, dental or veterinary, and barbers' chairs) | Free | 0 |  |
| 94014000 | Seats, convertible into beds (excl. garden seats and camping equipment, and medical, dental or surgical furniture) | Free | 0 |  |
| 94015100 | Seats of bamboo or rattan | 5,6 | 4 |  |
| 94015900 | Seats of cane, osier or similar materials (excl. of bamboo or rattan) | 5,6 | 4 |  |
| 94016100 | Upholstered seats, with wooden frames (excl. convertible into beds) | Free | 0 |  |
| 94016900 | Seats, with wooden frames (excl. upholstered) | Free | 0 |  |
| 94017100 | Upholstered seats, with metal frames (excl. seats for aircraft or motor vehicles, swivel seats with variable height adjustments and medical, dental or surgical furniture) | Free | 0 |  |
| 94017900 | Seats, with metal frames (excl. upholstered, swivel seats with variable height adjustments and medical, dental or surgical furniture) | Free | 0 |  |
| 94018000 | Seats, n.e.s. | Free | 0 |  |
| 94019010 | Parts of seats used for aircraft, n.e.s. | 1,7 | 0 |  |
| 94019030 | Parts of seats, of wood, n.e.s. | 2,7 | 0 |  |
| 94019080 | Parts of seats, not of wood, n.e.s. | 2,7 | 0 |  |
| 94021000 | Dentists', barbers' or similar chairs having rotating as well as both reclining and elevating movement, and parts thereof, n.e.s. | Free | 0 |  |
| 94029000 | Operating tables, examination tables, and other medical, dental, surgical or veterinary furniture (excl. dentists' or similar chairs, special tables for X-ray examination, and stretchers and litters, incl. trolley-stretchers) | Free | 0 |  |
| 94031051 | Office desks, with metal frames | Free | 0 |  |
| 94031058 | Metal furniture for offices, of ≤ 80 cm in height (excl. desks, and tables with special fittings for drafting of heading 9017) | Free | 0 |  |
| 94031091 | Metal cupboards with doors, shutters or flaps, for offices, of > 80 cm in height | Free | 0 |  |
| 94031093 | Metal filing, card-index and other cabinets, for offices, of > 80 cm in height | Free | 0 |  |
| 94031098 | Metal furniture for offices, of > 80 cm in height (excl. tables with special fittings for drawing of heading 9017, cupboards with doors, shutters or flaps, and seats) | Free | 0 |  |
| 94032020 | Metal beds (excl. hospital beds with mechanical fittings) | Free | 0 |  |
| 94032080 | Metal furniture (excl. for offices, medical, surgical, dental or veterinary furniture, beds and seats) | Free | 0 |  |
| 94033011 | Desks for offices, with wooden frames | Free | 0 |  |
| 94033019 | Wooden furniture for offices, of ≤ 80 cm in height (excl. desks and seats) | Free | 0 |  |
| 94033091 | Wooden cupboards for offices, of > 80 cm in height | Free | 0 |  |
| 94033099 | Wooden furniture for offices, of > 80 cm in height (excl. cupboards) | Free | 0 |  |
| 94034010 | Fitted kitchen units | 2,7 | 0 |  |
| 94034090 | Wooden furniture of a kind used in kitchens (excl. seats and fitted kitchen units) | 2,7 | 0 |  |
| 94035000 | Wooden furniture for bedrooms (excl. seats) | Free | 0 |  |
| 94036010 | Wooden furniture for dining rooms and living rooms (excl. seats) | Free | 0 |  |
| 94036030 | Wooden furniture for shops (excl. seats) | Free | 0 |  |
| 94036090 | Wooden furniture (excl. for offices or shops, kitchens, dining rooms, living rooms and bedrooms, and seats) | Free | 0 |  |
| 94037000 | Furniture of plastics (excl. medical, dental, surgical or veterinary, and seats) | Free | 0 |  |
| 94038100 | Furniture of bamboo or rattan (excl. seats and medical, surgical, dental or veterinary furniture) | 5,6 | 4 |  |
| 94038900 | Furniture of other mareials, including cane, osier or similar materials (excl. of bamboo, rattan, metal, wood and plastics, and seats and medical, surgical, dental or veterinary furniture) | 5,6 | 4 |  |
| 94039010 | Parts of furniture, of metal, n.e.s. (excl. of seats and medical, surgical, dental or veterinary furniture) | 2,7 | 0 |  |
| 94039030 | Parts of furniture, of wood, n.e.s. (excl. seats) | 2,7 | 0 |  |
| 94039090 | Parts of furniture, n.e.s. (excl. of metal or wood, and of seats and medical, surgical, dental or veterinary furniture) | 2,7 | 0 |  |
| 94041000 | Mattress supports for bed frames (excl. spring interiors for seats) | 3,7 | 0 |  |
| 94042110 | Mattresses of cellular rubber | 3,7 | 0 |  |
| 94042190 | Mattresses of cellular plastics | 3,7 | 0 |  |
| 94042910 | Mattresses with spring interiors | 3,7 | 0 |  |
| 94042990 | Mattresses, stuffed or internally filled with any material (excl. cellular rubber or plastics, with spring interior, and pneumatic or water mattresses and pillows) | 3,7 | 0 |  |
| 94043000 | Sleeping bags, whether or non-electrically heated | 3,7 | 0 |  |
| 94049010 | Articles of bedding and similar furnishing, filled with feather or down (excl. mattresses and sleeping bags) | 3,7 | 0 |  |
| 94049090 | Articles of bedding and similar furnishing, fitted with springs or stuffed or internally filled with any material or of cellular rubber or plastics (excl. filled with feather or down, mattress supports, mattresses, sleeping bags, pneumatic or water mattresses and pillows, blankets and covers) | 3,7 | 0 |  |
| 94051021 | Electric ceiling or wall lighting fittings, of plastics, used with filament lamps | 4,7 | 4 |  |
| 94051040 | Electric ceiling or wall lighting fittings, of plastics or of ceramics (excl. of plastics if used with filament lamps) | 4,7 | 4 |  |
| 94051050 | Chandeliers and other electric ceiling or wall lighting fittings, of glass | 3,7 | 0 |  |
| 94051091 | Electric ceiling or wall lighting fittings, used with filament lamps (excl. lights of plastics, ceramics or glass) | 2,7 | 0 |  |
| 94051098 | Electric ceiling or wall lighting fittings, used with discharge lamps (excl. lights of plastics, ceramics or glass) | 2,7 | 0 |  |
| 94052011 | Electric table, desk, bedside or floor-standing lamps, of plastics, used for filament lamps | 4,7 | 4 |  |
| 94052040 | Electric table, desk, bedside or floor-standing lamps, of plastics or ceramic materials, used for discharge lamps | 4,7 | 4 |  |
| 94052050 | Electric table, desk, bedside or floor-standing lamps, of glass | 3,7 | 0 |  |
| 94052091 | Electric table, desk, bedside or floor-standing lamps, used with filament lamps (excl. of plastics, ceramics and glass) | 2,7 | 0 |  |
| 94052099 | Electric table, desk, bedside or floor-standing lamps, used with discharge lamps (excl. of plastics, ceramics and glass) | 2,7 | 0 |  |
| 94053000 | Electric lighting sets of a kind used for Christmas trees | 3,7 | 0 |  |
| 94054010 | Electric searchlights and spotlights (excl. for aircraft, motor vehicles or bicycles, and searchlight lamps) | 3,7 | 0 |  |
| 94054031 | Electric lamps and lighting fittings, of plastics, used with filament lamps, n.e.s. | 4,7 | 4 |  |
| 94054035 | Electric lamps and lighting fittings, of plastics, used with tubular fluorescent lamps, n.e.s. | 4,7 | 4 |  |
| 94054039 | Electric lamps and lighting fittings, of plastics, n.e.s. | 4,7 | 4 |  |
| 94054091 | Electric lamps and lighting fittings, used with filament lamps, n.e.s. (excl. of plastics) | 2,7 | 0 |  |
| 94054095 | Electric lamps and lighting fittings, used with tubular fluorescent lamps, n.e.s. (excl. of plastics) | 2,7 | 0 |  |
| 94054099 | Electric lamps and lighting fittings, n.e.s. (excl. of plastics) | 2,7 | 0 |  |
| 94055000 | Non-electrical lamps and lighting fittings, n.e.s. | 2,7 | 0 |  |
| 94056020 | Illuminated signs, illuminated nameplates and the like, with a permanently fixed light source, of plastics | 4,7 | 4 |  |
| 94056080 | Illuminated signs, illuminated nameplates and the like, with a permanently fixed light source, of other materials than plastics | 2,7 | 0 |  |
| 94059110 | Glass parts for electrical lighting fittings (excl. searchlights and spotlights) | 5,7 | 4 |  |
| 94059190 | Parts of lamps and lighting fittings, illuminated signs and nameplates and the like, of glass, n.e.s. | 3,7 | 0 |  |
| 94059200 | Parts of lamps and lighting fittings, illuminated signs and nameplates and the like, of plastics, n.e.s. | 4,7 | 4 |  |
| 94059900 | Parts of lamps and lighting fittings, illuminated signs and nameplates and the like, n.e.s. | 2,7 | 0 |  |
| 94060011 | Mobile homes | 2,7 | 0 |  |
| 94060020 | Prefabricated buildings made entirely or mainly of wood, whether or not complete or already assembled (excl. mobile homes) | 2,7 | 0 |  |
| 94060031 | Greenhouses, prefabricated, whether or not complete or already assembled, made entirely or mainly of iron or steel | 2,7 | 0 |  |
| 94060038 | Buildings, prefabricated, whether or not complete or already assembled, made entirely or mainly of iron or steel (excl. mobile homes and greenhouses) | 2,7 | 0 |  |
| 94060080 | Prefabricated buildings, whether or not complete or already assembled (excl. mobile homes and those made entirely or mainly of wood, iron or steel) | 2,7 | 0 |  |
| 95030010 | Tricycles, scooters, pedal cars and similar wheeled toys, and dolls' carriages (excl. normal bicycles with ball bearings) | Free | 0 |  |
| 95030021 | Dolls representing only human beings, whether or not clothed | 4,7 | 4 |  |
| 95030029 | Parts and accessories for dolls representing only human beings, n.e.s. | Free | 0 |  |
| 95030030 | Electric trains, incl. tracks, signals and other accessories therefor; reduced-size "scale" model assembly kits | Free | 0 |  |
| 95030035 | Construction sets and constructional toys, of plastics (excl. scale model assembly kits) | 4,7 | 4 |  |
| 95030039 | Construction sets and constructional toys (excl. of plastic and scale model assembly kits) | Free | 0 |  |
| 95030041 | Stuffed toys representing animals or non-human creatures | 4,7 | 4 |  |
| 95030049 | Toys representing animals or non-human creatures (excl. stuffed) | Free | 0 |  |
| 95030055 | Toy musical instruments and apparatus | Free | 0 |  |
| 95030061 | Wooden puzzles | Free | 0 |  |
| 95030069 | Puzzles (excl. of wood) | 4,7 | 4 |  |
| 95030070 | Toys, put up in sets or outfits (excl. electric trains, incl. accessories, scale model assembly kits, construction sets and constructional toys, and puzzles) | 4,7 | 4 |  |
| 95030075 | Plastic toys and models, incorporating a motor (excl. electric trains, scale model assembly kits, and toys representing animals, human or non-human creatures) | 4,7 | 4 |  |
| 95030079 | Toys and models, incorporating a motor (excl. plastic, electric trains, scale model assembly kits, and toys representing animals, human or non-human creatures) | Free | 0 |  |
| 95030081 | Toy weapons | Free | 0 |  |
| 95030085 | Die-cast metal miniature models | 4,7 | 4 |  |
| 95030095 | Plastic toys, n.e.s. | 4,7 | 4 |  |
| 95030099 | Toys, n.e.s. | Free | 0 |  |
| 95042000 | Billiards of all kinds and accessories | Free | 0 |  |
| 95043010 | Games with screen, operated by coins, banknotes, bank cards, tokens or by other means of payment | Free | 0 |  |
| 95043020 | Games without screen, operated by coins, banknotes, bank cards, tokens or by other means of payment (excl. bowling alley equipment) | Free | 0 |  |
| 95043090 | Parts of games, operated by coins, banknotes, bank cards, tokens or by other means of payment (excl. of bowling alley equipment) | Free | 0 |  |
| 95044000 | Playing cards | 2,7 | 0 |  |
| 95045000 | Video game consoles and machines (excl. operated by any means of payment) | Free | 0 |  |
| 95049010 | Electric car racing sets, having the character of competitive games | Free | 0 |  |
| 95049080 | Tables for casino games, automatic bowling alley equipment, and other funfair, table or parlour games, incl. pintables (excl. operated by any means of payment, billiards, video game consoles and machines, playing cards and electric car racing sets having the character of competitive games) | Free | 0 |  |
| 95051010 | Christmas articles, of glass (excl. electric lighting sets) | Free | 0 |  |
| 95051090 | Christmas articles (excl. of glass, candles and electric lighting sets, natural Christmas trees and Christmas tree stands) | 2,7 | 0 |  |
| 95059000 | Festival, carnival or other entertainment articles, incl. conjuring tricks and novelty jokes, n.e.s. | 2,7 | 0 |  |
| 95061110 | Cross-country skis | 3,7 | 0 |  |
| 95061121 | Monoskis and snowboards | 3,7 | 0 |  |
| 95061129 | Downhill skis (excl. monoskis and snowboards) | 3,7 | 0 |  |
| 95061180 | Skis for ski-jumping | 3,7 | 0 |  |
| 95061200 | Ski bindings | 3,7 | 0 |  |
| 95061900 | Ski equipment for winter sports (other than skis and ski-fastenings [ski-bindings]) | 2,7 | 0 |  |
| 95062100 | Sailboards | 2,7 | 0 |  |
| 95062900 | Water-skis, surfboards and other water-sport equipment (other than sailboards) | 2,7 | 0 |  |
| 95063100 | Golf clubs, complete | 2,7 | 0 |  |
| 95063200 | Golf balls | 2,7 | 0 |  |
| 95063910 | Parts of golf clubs | 2,7 | 0 |  |
| 95063990 | Golf equipment (excl. balls, clubs and parts thereof) | 2,7 | 0 |  |
| 95064000 | Articles and equipment for table-tennis | 2,7 | 0 |  |
| 95065100 | Tennis rackets, whether or not strung (excl. table-tennis bats) | 4,7 | 4 |  |
| 95065900 | Badminton and similar rackets, whether or not strung (other than tennis rackets and table-tennis bats) | 2,7 | 0 |  |
| 95066100 | Tennis balls (excl. table tennis balls) | 2,7 | 0 |  |
| 95066200 | Inflatable balls | 2,7 | 0 |  |
| 95066910 | Cricket and polo balls | Free | 0 |  |
| 95066990 | Balls (excl. inflatable, golf, table-tennis, tennis, cricket and polo balls) | 2,7 | 0 |  |
| 95067010 | Ice skates, incl. skating boots with skates attached | Free | 0 |  |
| 95067030 | Roller skates, incl. skating boots with rollers attached | 2,7 | 0 |  |
| 95067090 | Parts and accessories for ice skates and roller skates, n.e.s. | 2,7 | 0 |  |
| 95069110 | Exercising apparatus with adjustable resistance mechanisms | 2,7 | 0 |  |
| 95069190 | Articles and equipment for general physical exercise, gymnastics or athletics (excl. exercising apparatus with adjustable resistance mechanisms) | 2,7 | 0 |  |
| 95069910 | Cricket and polo equipment (excl. balls) | Free | 0 |  |
| 95069990 | Articles and equipment for sport and outdoor games n.e.s; swimming and paddling pools | 2,7 | 0 |  |
| 95071000 | Fishing rods | 3,7 | 0 |  |
| 95072010 | Fish-hooks, whether or not snelled, unmounted | 1,7 | 0 |  |
| 95072090 | Fish-hooks, whether or not snelled, mounted | 3,7 | 0 |  |
| 95073000 | Fishing reels | 3,7 | 0 |  |
| 95079000 | Line fishing tackle n.e.s; fish landing nets, butterfly nets and similar nets; decoys and similar hunting or shooting requisites (excl. decoy calls of all kinds and stuffed birds of heading 9705) | 3,7 | 0 |  |
| 95081000 | Travelling circuses and travelling menageries | 1,7 | 0 |  |
| 95089000 | Roundabouts, swings, shooting galleries and other fairground amusements; travelling theatres (excl. travelling circuses and travelling menageries, booths, incl. the goods on sale, goods for distribution as prizes, gaming machines accepting coins or tokens) | 1,7 | 0 |  |
| 96011000 | Worked ivory and articles of ivory, n.e.s. | 2,7 | 0 |  |
| 96019000 | Worked bone, tortoiseshell, horn, antlers, coral, mother-of-pearl and other animal carving material, and articles of these materials, n.e.s. (excl. ivory) | Free | 0 |  |
| 96020000 | Worked vegetable or mineral carving material and articles of these materials n.e.s; moulded or carved articles of wax, of paraffin, of stearin, of natural gums or natural resins or of modelling pastes, and other moulded or carved articles n.e.s; worked, unhardened gelatin, and articles of unhardened gelatin, n.e.s. | 2,2 | 0 |  |
| 96031000 | Brooms and brushes, consisting of twigs or other vegetable materials bound together, with or without handles | 3,7 | 0 |  |
| 96032100 | Tooth brushes, incl. dental-plate brushes | 3,7 | 0 |  |
| 96032930 | Hair brushes | 3,7 | 0 |  |
| 96032980 | Shaving brushes, nail brushes, eyelash brushes and other brushes for use on the person (excl. tooth brushes, dental-plate brushes and hair brushes) | 3,7 | 0 |  |
| 96033010 | Artists' and writing brushes | 3,7 | 0 |  |
| 96033090 | Brushes for the application of cosmetics | 3,7 | 0 |  |
| 96034010 | Paint, distemper, varnish or similar brushes (excl. artists' and similar brushes of subheading 9603.30) | 3,7 | 0 |  |
| 96034090 | Paint pads and rollers | 3,7 | 0 |  |
| 96035000 | Brushes constituting parts of machines, appliances or vehicles | 2,7 | 0 |  |
| 96039010 | Hand-operated mechanical floor sweepers, not motorised | 2,7 | 0 |  |
| 96039091 | Road-sweeping brushes; household type brooms and brushes, incl. shoe brushes and clothes brushes; brushes for grooming animals (excl. brushes constituting parts of machines, appliances or vehicles, and brooms or brushes consisting of twigs or other vegetable materials) | 3,7 | 0 |  |
| 96039099 | Mops and feather dusters; prepared knots and tufts for broom or brush making; squeegees of rubber or similar flexible materials; brooms and brushes, n.e.s. | 3,7 | 0 |  |
| 96040000 | Hand sieves and hand riddles (excl. colanders) | 3,7 | 0 |  |
| 96050000 | Travel sets for personal toilet, sewing or shoe or clothes cleaning (excl. manicure sets) | 3,7 | 0 |  |
| 96061000 | Press-fasteners, snap-fasteners and press studs and parts therefor | 3,7 | 0 |  |
| 96062100 | Buttons of plastics, not covered with textile material (excl. press-fasteners, snap-fasteners, press studs and cuff links) | 3,7 | 0 |  |
| 96062200 | Buttons of base metal, not covered with textile material (excl. press-fasteners, snap-fasteners, press studs and cuff links) | 3,7 | 0 |  |
| 96062900 | Buttons (excl. of plastics or base metal, not covered with textile material, press-fasteners, snap-fasteners, press studs and cuff links) | 3,7 | 0 |  |
| 96063000 | Button moulds and other parts of buttons; button blanks | 2,7 | 0 |  |
| 96071100 | Slide fasteners fitted with chain scoops of base metal | 6,7 | 4 |  |
| 96071900 | Slide fasteners (excl. fitted with chain scoops of base metal) | 7,7 | 7 |  |
| 96072010 | Parts of slide fasteners of base metal | 6,7 | 4 |  |
| 96072090 | Parts of slide fasteners (other than of base metal) | 7,7 | 7 |  |
| 96081010 | Ball-point pens with liquid ink | 3,7 | 0 |  |
| 96081092 | Ball-point pens with replaceable refill (excl. with liquid ink) | 3,7 | 0 |  |
| 96081099 | Ball-point pens (excl. with replaceable refill, and with liquid ink) | 3,7 | 0 |  |
| 96082000 | Felt-tipped and other porous-tipped pens and markers | 3,7 | 0 |  |
| 96083000 | Fountain pens, stylograph pens and other pens | 3,7 | 0 |  |
| 96084000 | Propelling or sliding pencils | 3,7 | 0 |  |
| 96085000 | Sets of articles from two or more of the following: ball-point pens, felt or fibre-tipped pens and markers, fountain pens and propelling pencils | 3,7 | 0 |  |
| 96086000 | Refills for ball-point pens, comprising the ball-point and ink-reservoir | 2,7 | 0 |  |
| 96089100 | Pen nibs and nib points | 2,7 | 0 |  |
| 96089900 | Parts of ball-point pens, felt-tipped and other porous-tipped pens and markers, fountain pens and propelling pencils n.e.s, pencil-holders, pen-holders and the like, and duplicating stylos | 2,7 | 0 |  |
| 96091010 | Pencils, with leads of graphite encased in a rigid sheath | 2,7 | 0 |  |
| 96091090 | Pencils and crayons, with leads encased in a rigid sheath (excl. with leads of graphite) | 2,7 | 0 |  |
| 96092000 | Pencil leads, black or coloured | 2,7 | 0 |  |
| 96099010 | Pastels and drawing charcoals | 2,7 | 0 |  |
| 96099090 | Pencils, writing or drawing chalks and tailors' chalks | 1,7 | 0 |  |
| 96100000 | Slates and boards, with writing or drawing surfaces, whether or not framed | 2,7 | 0 |  |
| 96110000 | Hand-operated date, sealing or numbering stamps, and the like; hand-operated composing sticks and hand printing sets | 2,7 | 0 |  |
| 96121010 | Typewriter or similar ribbons, inked or otherwise prepared for giving impressions, whether or not on spools or in cartridges, of plastics (excl. woven of textile materials) | 2,7 | 0 |  |
| 96121020 | Ribbons made from man-made fibres, of a width of < 30 mm, permanently enclosed in plastic or metal cartridges, of a kind used in automatic typewriters, automatic data-processing equipment and other equipment | Free | 0 |  |
| 96121080 | Typewriter or similar ribbons, inked or otherwise prepared for giving impressions, whether or not in spools or cartridges, made from fibres or paper (excl. those made from man-made fibres of subheading 9612.10.20) | 2,7 | 0 |  |
| 96122000 | Ink-pads, whether or not inked, with or without boxes | 2,7 | 0 |  |
| 96131000 | Pocket lighters, gas fuelled, non-refillable | 2,7 | 0 |  |
| 96132000 | Pocket lighters, gas fuelled, refillable | 2,7 | 0 |  |
| 96138000 | Lighters (excl. gas fuelled pocket lighters, and fuses and primers for propellent powders and explosives) | 2,7 | 0 |  |
| 96139000 | Parts of lighters, n.e.s. | 2,7 | 0 |  |
| 96140010 | Roughly shaped blocks of wood or root, for the manufacture of pipes | Free | 0 |  |
| 96140090 | Smoking pipes, incl. pipe bowls, cigar or cigarette holders, and parts thereof, n.e.s. (excl. roughly shaped blocks of wood for the manufacture of pipes) | 2,7 | 0 |  |
| 96151100 | Combs, hair-slides and the like of hard rubber or plastics | 2,7 | 0 |  |
| 96151900 | Combs, hair-slides and the like (excl. of hard rubber or plastics) | 2,7 | 0 |  |
| 96159000 | Hairpins, curling pins, curling grips, hair-curlers and the like, and parts thereof, n.e.s. (excl. electro-thermic appliances of heading 8516) | 2,7 | 0 |  |
| 96161010 | Scent sprays and similar toilet sprays | 2,7 | 0 |  |
| 96161090 | Mounts and heads for scent sprays and similar toilet sprays | 2,7 | 0 |  |
| 96162000 | Powder puffs and pads for the application of cosmetics or toilet preparations | 2,7 | 0 |  |
| 96170000 | Vacuum flasks and other vacuum vessels, and parts thereof (excl. glass inners) | 6,7 | 4 |  |
| 96180000 | Tailors' dummies and other lay figures, automata and other animated displays used for shop window dressing (excl. the articles actually on display, educational models and toy dolls) | 1,7 | 0 |  |
| 96190011 | Sanitary towels of paper pulp, paper, cellulose wadding or webs of cellulose fibres | Free | 0 |  |
| 96190013 | Tampons of paper pulp, paper, cellulose wadding or webs of cellulose fibres | Free | 0 |  |
| 96190019 | Feminine hygiene products of paper pulp, paper, cellulose wadding or webs of cellulose fibres (excl. sanitary towels and tampons) | Free | 0 |  |
| 96190021 | Napkins and napkin liners for babies, of paper pulp, paper, cellulose wadding or webs of cellulose fibres | Free | 0 |  |
| 96190029 | Sanitary articles, of paper pulp, paper, cellulose wadding or webs of cellulose fibres, for example, incontinence care articles (excl. sanitary towels, tampons, napkins and napkin liners for babies) | Free | 0 |  |
| 96190031 | Sanitary towels and tampons, napkins and napkin liners for babies and similar sanitary articles, of wadding of man-made fibres | 5 | 4 |  |
| 96190039 | Sanitary towels and tampons, napkins and napkin liners for babies and similar sanitary articles, of wadding of vegetable textile materials | 3,8 | 0 |  |
| 96190041 | Sanitary towels, tampons and similar articles, knitted or crocheted, of textile materials (excl. of wadding) | 12 | 10 |  |
| 96190049 | Sanitary towels, tampons and similar articles, of textile materials (excl. of wadding, and knitted or crocheted) | 6,3 | 4 |  |
| 96190051 | Napkins and napkin liners for babies, and similar articles, knitted or crocheted, of textile materials (excl. of wadding) | 12 | 10 |  |
| 96190059 | Napkins and napkin liners for babies, and similar articles, of textile materials (excl. of wadding, and knitted or crocheted) | 10,5 | 7 |  |
| 96190090 | Sanitary towels and tampons, napkins and napkin liners for babies, and similar articles (excl. of paper pulp, paper, cellulose or textile materials) | 6,5 | 4 |  |
| 97011000 | Paintings, e.g. oil paintings, watercolours and pastels, and drawings executed entirely by hand (excl. technical drawings and the like of heading 4906, and hand-painted or hand-decorated manufactured articles) | Free | 0 |  |
| 97019000 | Collages and similar decorative plaques | Free | 0 |  |
| 97020000 | Original engravings, prints and lithographs | Free | 0 |  |
| 97030000 | Original sculptures and statuary, in any material | Free | 0 |  |
| 97040000 | Postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery, stamped paper and the like, used, or if unused, not of current or new issue in which they have, or will have, a recognised face value | Free | 0 |  |
| 97050000 | Collections and collector's pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, palaeontological, ethnographic or numismatic interest | Free | 0 |  |
| 97060000 | Antiques of > 100 years old | Free | 0 |  |

[Top](#document7)

![european flag](./../../../images/eclogo.jpg)EUROPEAN COMMISSION

Brussels, 3.9.2025

COM(2025) 338 final

ANNEX

to the

Proposal for a Council Decision

on the signing, on behalf of the European Union, of the Interim Agreement on Trade between the European Union, of the one part, and the Common Market of the South, the Argentine Republic, the Federative Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay, of the other part

Appendix 2-A-2

|  |  |  |  |  |  |  |  |
| --- | --- | --- | --- | --- | --- | --- | --- |
| NCM | Description | Base rate of Argentina | Base rate of Brazil | Base rate of Paraguay | Base rate of Uruguay | Staging category | Comments |
| 01012100 | Pure-bred breeding horses | 0 | 0 | 0 | 0 | 0 |  |
| 01012900 | Live horses, except pure-bred breeding | 2 | 2 | 2 | 2 | 0 |  |
| 01013000 | Asses, pure-bred breeding | 4 | 4 | 4 | 4 | 4 |  |
| 01019000 | Asses, except pure-bred breeding | 4 | 4 | 4 | 4 | 4 |  |
| 01022110 | Purebred breeding cattle, pregnant or lactating | 0 | 0 | 0 | 0 | 0 |  |
| 01022190 | Other pure-bred cattle, for breeding | 0 | 0 | 0 | 0 | 0 |  |
| 01022911 | Other bovine animals for breeding, pregnant or lactating | 2 | 2 | 2 | 2 | 0 |  |
| 01022919 | Other bovine animals for breeding | 2 | 2 | 2 | 2 | 4 |  |
| 01022990 | Other live cattle | 2 | 2 | 2 | 2 | 0 |  |
| 01023110 | Pure-bred breeding buffalo, pregnant or lactating | 0 | 0 | 0 | 0 | 0 |  |
| 01023190 | Other pure-bred breeding buffalo | 0 | 0 | 0 | 0 | 0 |  |
| 01023911 | Other buffalo for breeding, except pure‑bred or pregnant | 2 | 2 | 2 | 2 | 0 |  |
| 01023919 | Other buffalo for breeding, except pure‑bred breeding | 2 | 2 | 2 | 2 | 4 |  |
| 01023990 | Other buffalos | 2 | 2 | 2 | 2 | 0 |  |
| 01029000 | Other live animals of bovine species | 0 | 0 | 0 | 0 | 0 |  |
| 01031000 | Pure-bred breeding swines | 0 | 0 | 0 | 0 | 0 |  |
| 01039100 | Other live swine, weighing less than 50 kg | 2 | 2 | 2 | 2 | 0 |  |
| 01039200 | Other live swine, weighing 50 kg or more | 2 | 2 | 2 | 2 | 0 |  |
| 01041011 | Pure-bred breeding, pregnant or lactating, sheep | 0 | 0 | 0 | 0 | 0 |  |
| 01041019 | Other pure-bred breeding sheep | 0 | 0 | 0 | 0 | 0 |  |
| 01041090 | Others live sheep | 2 | 2 | 2 | 2 | 0 |  |
| 01042010 | Pure-bred breeding goats | 0 | 0 | 0 | 0 | 0 |  |
| 01042090 | Other live goats | 2 | 2 | 2 | 2 | 0 |  |
| 01051110 | Fowls species Gallus domesticus weighing ≤ 185 g pure-bred breeding | 0 | 0 | 0 | 0 | 0 |  |
| 01051190 | Other live fowls species Gallus domesticus weighing not more than 185 g | 2 | 2 | 2 | 2 | 0 |  |
| 01051200 | Live turkeys, weighing not more than 185 g | 2 | 2 | 2 | 2 | 0 |  |
| 01051300 | Ducks | 2 | 2 | 2 | 2 | 0 |  |
| 01051400 | Geese | 2 | 2 | 2 | 2 | 0 |  |
| 01051500 | Angola chickens – painted | 2 | 2 | 2 | 2 | 0 |  |
| 01059400 | Other live fowls species Gallus domesticus, weighing ≤ 2 000 g | 4 | 4 | 4 | 4 | 4 |  |
| 01059900 | Live ducks/geese/turkeys/guinea fowls, weighing > 185 g | 4 | 4 | 4 | 4 | 4 |  |
| 01061100 | Primate mammals, alive | 4 | 4 | 4 | 4 | 4 |  |
| 01061200 | Whales, dolphins and other live mammals | 4 | 4 | 4 | 4 | 4 |  |
| 01061300 | Camels and camelids (Camelidae) | 4 | 4 | 4 | 4 | 4 |  |
| 01061400 | Rabbits and hares | 4 | 4 | 4 | 4 | 4 |  |
| 01061900 | Other live mammals | 4 | 4 | 4 | 4 | 4 |  |
| 01062000 | Live reptiles (including snakes and turtles) | 4 | 4 | 4 | 4 | 4 |  |
| 01063100 | Live birds of prey | 4 | 4 | 4 | 4 | 4 |  |
| 01063200 | Live psittaciformes (including parrots, macaws, etc.) | 4 | 4 | 4 | 4 | 4 |  |
| 01063310 | Ostriches (Struthio camelus) for breeding | 0 | 0 | 0 | 0 | 0 |  |
| 01063390 | Other ostrich | 4 | 4 | 4 | 4 | 4 |  |
| 01063900 | Other living birds | 4 | 4 | 4 | 4 | 4 |  |
| 01064100 | Bees | 4 | 4 | 4 | 4 | 4 |  |
| 01064900 | Other insects | 4 | 4 | 4 | 4 | 4 |  |
| 01069000 | Other live animals | 4 | 4 | 4 | 4 | 4 |  |
| 02011000 | Carcases/half-carcases of bovine fresh/chilled | 10 | 10 | 10 | 10 | 8 |  |
| 02012010 | Fresh/chilled forequarters of bovine with bone in | 10 | 10 | 10 | 10 | 8 |  |
| 02012020 | Fresh/chilled hindquarters of bovine with bone in | 10 | 10 | 10 | 10 | 8 |  |
| 02012090 | Other fresh/chilled cuts of bovine with bone in | 10 | 10 | 10 | 10 | 8 |  |
| 02013000 | Fresh or chilled bovine meat, boneless | 12 | 12 | 12 | 12 | 10 |  |
| 02021000 | Frozen bovine carcases and half-carcases | 10 | 10 | 10 | 10 | 8 |  |
| 02022010 | Frozen forequarters of bovines, with bone in, frozen | 10 | 10 | 10 | 10 | 8 |  |
| 02022020 | Frozen hindquarter of bovines, with bone in, frozen | 10 | 10 | 10 | 10 | 8 |  |
| 02022090 | Other frozen bovine cuts | 10 | 10 | 10 | 10 | 8 |  |
| 02023000 | Frozen bovine meat, boneless | 12 | 12 | 12 | 12 | 10 |  |
| 02031100 | Fresh or chilled carcases and half-carcases of swine | 10 | 10 | 10 | 10 | 8 |  |
| 02031200 | Fresh/chilled hams/shoulders/cuts of swine with bone in | 10 | 10 | 10 | 10 | 8 |  |
| 02031900 | Other fresh or chilled meat of swine | 10 | 10 | 10 | 10 | 8 |  |
| 02032100 | Frozen carcases and half-carcases of swine | 10 | 10 | 10 | 10 | 10 |  |
| 02032200 | Frozen hams, shoulders and cuts of swine, with bone in | 10 | 10 | 10 | 10 | 8 |  |
| 02032900 | Other swine meat, frozen | 10 | 10 | 10 | 10 | 10 |  |
| 02041000 | Lamb carcases and half-carcases, fresh or chilled | 10 | 10 | 10 | 10 | 8 |  |
| 02042100 | Sheep carcases and half-carcases, fresh or chilled | 10 | 10 | 10 | 10 | 8 |  |
| 02042200 | Other sheep cuts, with bone in, fresh or chilled | 10 | 10 | 10 | 10 | 8 |  |
| 02042300 | Other meat of sheep, boneless, fresh or chilled | 10 | 10 | 10 | 10 | 8 |  |
| 02043000 | Carcases and half-carcases of lamb, frozen | 10 | 10 | 10 | 10 | 8 |  |
| 02044100 | Carcases and half-carcases of sheep, frozen | 10 | 10 | 10 | 10 | 8 |  |
| 02044200 | Other lamb cuts with bone in, frozen | 10 | 10 | 10 | 10 | 8 |  |
| 02044300 | Meat of sheep, boneless, frozen | 10 | 10 | 10 | 10 | 8 |  |
| 02045000 | Meat of goats, fresh, chilled or frozen | 10 | 10 | 10 | 10 | 8 |  |
| 02050000 | Meat of horses, asses, mules, etc. fresh, chilled or frozen | 10 | 10 | 10 | 10 | 4 |  |
| 02061000 | Edible offal of bovine, fresh or chilled | 10 | 10 | 10 | 10 | 8 |  |
| 02062100 | Frozen edible bovine tongues | 10 | 10 | 10 | 10 | 8 |  |
| 02062200 | Frozen edible bovine livers | 10 | 10 | 10 | 10 | 8 |  |
| 02062910 | Frozen edible bovine tails | 10 | 10 | 10 | 10 | 8 |  |
| 02062990 | Other frozen edible bovine offal | 10 | 10 | 10 | 10 | 8 |  |
| 02063000 | Fresh or chilled edible offal of swine | 10 | 10 | 10 | 10 | 8 |  |
| 02064100 | Frozen edible livers of swine | 10 | 10 | 10 | 10 | 8 |  |
| 02064900 | Other edible offal of swine, frozen | 10 | 10 | 10 | 10 | 8 |  |
| 02068000 | Fresh or chilled edible offal of goats | 10 | 10 | 10 | 10 | 8 |  |
| 02069000 | Edible offal of sheep, goats, etc. frozen | 10 | 10 | 10 | 10 | 8 |  |
| 02071100 | Fresh/chilled fowls species Gallus domesticus not cut in piece | 10 | 10 | 10 | 10 | 4 |  |
| 02071200 | Frozen fowls species Gallus domesticus not cut in piece | 10 | 10 | 10 | 10 | 4 |  |
| 02071300 | Fowls species Gallus domesticus cuts and offal, fresh/chilled | 10 | 10 | 10 | 10 | 4 |  |
| 02071400 | Fowls species Gallus domesicus cuts and offal, frozen | 10 | 10 | 10 | 10 | 4 |  |
| 02072400 | Fresh/chilled meat of turkeys, not cut in piece | 10 | 10 | 10 | 10 | 8 |  |
| 02072500 | Frozen meat of turkeys, not cut in piece | 10 | 10 | 10 | 10 | 8 |  |
| 02072600 | Fresh/chilled meat of turkeys, cuts and offal | 10 | 10 | 10 | 10 | 8 |  |
| 02072700 | Frozen meat of turkeys, cuts and offal | 10 | 10 | 10 | 10 | 8 |  |
| 02074100 | Meat of ducks, not cut in pieces, fresh or chilled | 10 | 10 | 10 | 10 | 8 |  |
| 02074200 | Meat of ducks, not cut in pieces, frozen | 10 | 10 | 10 | 10 | 8 |  |
| 02074300 | Fatty livers of ducks, fresh or chilled | 10 | 10 | 10 | 10 | 8 |  |
| 02074400 | Other meats of ducks, fresh or chilled | 10 | 10 | 10 | 10 | 8 |  |
| 02074500 | Other meats of ducks, frozen | 10 | 10 | 10 | 10 | 8 |  |
| 02075100 | Meat of geese, not cut in pieces, fresh or chilled | 10 | 10 | 10 | 10 | 8 |  |
| 02075200 | Meat of geese, not cut in pieces, frozen | 10 | 10 | 10 | 10 | 8 |  |
| 02075300 | Fatty livers of geese, fresh or chilled | 10 | 10 | 10 | 10 | 8 |  |
| 02075400 | Other meat of geese, fresh or chilled | 10 | 10 | 10 | 10 | 8 |  |
| 02075500 | Other meat of geese, frozen | 10 | 10 | 10 | 10 | 8 |  |
| 02076000 | Meat of angola chicken (painted) | 10 | 10 | 10 | 10 | 8 |  |
| 02081000 | Fresh/chilled/frozen other meat/edible meat offal of rabbits/hares | 10 | 10 | 10 | 10 | 4 |  |
| 02083000 | Meat of primates, fresh/chilled/frozen | 10 | 10 | 10 | 10 | 8 |  |
| 02084000 | Meat of whales, etc., fresh/chilled/frozen | 10 | 10 | 10 | 10 | 8 |  |
| 02085000 | Meat of reptiles, fresh/chilled/frozen | 10 | 10 | 10 | 10 | 8 |  |
| 02086000 | Other meat and edible offal, of camels and camelids (Camelidae) | 10 | 10 | 10 | 10 | 8 |  |
| 02089000 | Fresh/chilled/frozen meat/edible meat offal, of other animals | 10 | 10 | 10 | 10 | 8 |  |
| 02091011 | Bacon pork, fresh, chilled or frozen | 6 | 6 | 6 | 6 | 4 |  |
| 02091019 | Other pork fat | 6 | 6 | 6 | 6 | 4 |  |
| 02091021 | Fat of pork, fresh, chilled or frozen | 6 | 6 | 6 | 6 | 4 |  |
| 02091029 | Other pork fat | 6 | 6 | 6 | 6 | 4 |  |
| 02099000 | Bacon and other fats | 6 | 6 | 6 | 6 | 4 |  |
| 02101100 | Hams, shoulder and cuts of swine, with bone in, salted, etc. | 10 | 10 | 10 | 10 | 8 |  |
| 02101200 | Bellies and chest "streaky" of swine, salted, etc. | 10 | 10 | 10 | 10 | 8 |  |
| 02101900 | Other meat of swine, salted, brine, dried, etc. | 10 | 10 | 10 | 10 | 8 |  |
| 02102000 | Meat of bovine, salted/in brine/dried/smoked | 10 | 10 | 10 | 10 | 8 |  |
| 02109100 | Meat of primates, salted, dried, in brine, etc. | 10 | 10 | 10 | 10 | 8 |  |
| 02109200 | Meat of whales, etc. salted, dried, etc. | 10 | 10 | 10 | 10 | 8 |  |
| 02109300 | Meat of reptiles, salted, dried, etc. | 10 | 10 | 10 | 10 | 8 |  |
| 02109900 | Meat of other animals, salted, dried, etc. | 10 | 10 | 10 | 10 | 8 |  |
| 03011110 | Aruana (Osteoglossum bicirrhosum) | 10 | 10 | 10 | 10 | 4 |  |
| 03011190 | Other ornamental fish, live, freshwater | 10 | 10 | 10 | 10 | 4 |  |
| 03011900 | Other ornamental fish, live | 10 | 10 | 10 | 10 | 8 |  |
| 03019110 | Trout (Salmo trutta oncorhynchus), for breeding | 0 | 0 | 0 | 0 | 0 |  |
| 03019190 | Other live trout (Salmo trutta oncorhynchus) | 10 | 10 | 10 | 10 | 4 |  |
| 03019210 | Live eels (Anguilla spp.) for breeding | 0 | 0 | 0 | 0 | 0 |  |
| 03019290 | Other live eels (Anguilla spp.) | 10 | 10 | 10 | 10 | 4 |  |
| 03019310 | Carp for breeding | 0 | 0 | 0 | 0 | 0 |  |
| 03019390 | Other live carp | 10 | 10 | 10 | 10 | 4 |  |
| 03019410 | Blue yellowfin (Thunnus thynnus), for breeding | 0 | 0 | 0 | 0 | 0 |  |
| 03019490 | Others blue yellowfin (Thunnus thynnus) for breeding | 10 | 10 | 10 | 10 | 4 |  |
| 03019510 | Other breeding fish | 0 | 0 | 0 | 0 | 0 |  |
| 03019590 | Other fishes, alive | 10 | 10 | 10 | 10 | 4 |  |
| 03019911 | Tilapias, fishes for breeding | 0 | 0 | 0 | 0 | 0 |  |
| 03019912 | Sturgeons, fishes for breeding | 0 | 0 | 0 | 0 | 0 |  |
| 03019919 | Other fish, for breeding | 0 | 0 | 0 | 0 | 0 |  |
| 03019991 | Other tilapia fishes, alive | 10 | 10 | 10 | 10 | 8 |  |
| 03019992 | Other sturgeon fishes, alive | 10 | 10 | 10 | 10 | 4 |  |
| 03019999 | Other live fish | 10 | 10 | 10 | 10 | 4 |  |
| 03021100 | Fresh or chilled trout except fillets, other meat liver, etc. | 10 | 10 | 10 | 10 | 4 |  |
| 03021300 | Pacific salmon, fresh or chilled | 10 | 10 | 10 | 10 | 4 |  |
| 03021400 | Atlantic salmon and Danube salmon, fresh or chilled | 10 | 10 | 10 | 10 | 4 |  |
| 03021900 | Other fresh or chilled Salmonidae except fish fillets, etc. | 10 | 10 | 10 | 10 | 4 |  |
| 03022100 | Fresh/chilled halibut except fillets, etc. | 10 | 10 | 10 | 10 | 4 |  |
| 03022200 | Fresh/chilled plaice except fillets, etc. | 10 | 10 | 10 | 10 | 4 |  |
| 03022300 | Fresh/chilled sole except fish fillets, other fish meat, etc. | 10 | 10 | 10 | 10 | 4 |  |
| 03022400 | Turbot (Psetta maxima), fresh or chilled | 10 | 10 | 10 | 10 | 4 |  |
| 03022900 | Other fresh/chilled flat fish except fish fillets, etc. | 10 | 10 | 10 | 10 | 4 |  |
| 03023100 | Fresh/chilled tunas or skipjack except fish fillets, etc. | 10 | 10 | 10 | 10 | 8 |  |
| 03023200 | Fresh/chilled yellowfin tunas except fish fillets | 10 | 10 | 10 | 10 | 4 |  |
| 03023300 | Fresh/chilled skipjack, etc. except fish fillets, etc. | 10 | 10 | 10 | 10 | 8 |  |
| 03023400 | Fresh or chilled bigeye tunas "Thunnus obesus" | 10 | 10 | 10 | 10 | 8 |  |
| 03023500 | Fresh/chilled bluefin tunas "Thunnus thynnus" | 10 | 10 | 10 | 10 | 8 |  |
| 03023600 | Fresh/chilled southern bluefin tunas | 10 | 10 | 10 | 10 | 8 |  |
| 03023900 | Other fresh/chilled tunas, except fish fillets other fish meat | 10 | 10 | 10 | 10 | 8 |  |
| 03024100 | Herring (Clupea harengus, Clupea pallasii), fresh/chilled | 10 | 10 | 10 | 10 | 8 |  |
| 03024210 | Anchoita (Engraulis anchoita), fresh or frozen | 10 | 10 | 10 | 10 | 8 |  |
| 03024290 | Other anchovies, fresh or chilled | 10 | 10 | 10 | 10 | 4 |  |
| 03024300 | Sardines (Sardina pilchardus, etc.), fresh or chilled | 10 | 10 | 10 | 10 | 4 |  |
| 03024400 | Cavalinhas, fresh or frozen | 10 | 10 | 10 | 10 | 4 |  |
| 03024500 | Horse mackerel (Trachurus spp.), fresh or chilled | 10 | 10 | 10 | 10 | 4 |  |
| 03024600 | Cobia (Rachycentron canadum), fresh or chilled | 10 | 10 | 10 | 10 | 4 |  |
| 03024700 | Swordfish (Xiphias gladius), fresh or chilled | 10 | 10 | 10 | 10 | 4 |  |
| 03025100 | Cod of Atlantic, Pacific, Greenland, fresh or chilled | 0 | 0 | 0 | 0 | 0 |  |
| 03025200 | Haddock or lubina (Melanogrammua aeglefinus), fresh/chilled | 10 | 10 | 10 | 10 | 4 |  |
| 03025300 | Saithe (Pollachus virens), fresh or chilled | 10 | 10 | 10 | 10 | 4 |  |
| 03025400 | Hakes (Merluccius spp., Urophycis spp.), fresh or chilled | 10 | 10 | 10 | 10 | 8 |  |
| 03025500 | Hake from Alaska (Theragra chalcogramma), fresh or chilled | 10 | 10 | 10 | 10 | 4 |  |
| 03025600 | Blue whiting (Micromesisticus poutassou) | 10 | 10 | 10 | 10 | 4 |  |
| 03025900 | Other fish of families Bregmacerotidae, Gadidae, etc. | 10 | 10 | 10 | 10 | 4 |  |
| 03027100 | Tilapias (Oreochromis spp.), fresh or chilled | 10 | 10 | 10 | 10 | E |  |
| 03027210 | Catfish (Ictalurus puntactus), fresh or chilled | 10 | 10 | 10 | 10 | 4 |  |
| 03027290 | Other catfish, fresh or chilled | 10 | 10 | 10 | 10 | 4 |  |
| 03027300 | Carp (Cyprinus carpio, Carassius carassius, etc.) | 10 | 10 | 10 | 10 | 4 |  |
| 03027400 | Eels (Anguila spp.), fresh or chilled | 10 | 10 | 10 | 10 | 4 |  |
| 03027900 | Nile perch, snakehead, fresh or chilled | 10 | 10 | 10 | 10 | 4 |  |
| 03028100 | Dogfish and other sharks, fresh or chilled | 10 | 10 | 10 | 10 | 4 |  |
| 03028200 | Skates (Rajidae), fresh or chilled | 10 | 10 | 10 | 10 | 4 |  |
| 03028310 | Black hake (Dissostichus eleginoides), fresh or chilled | 10 | 10 | 10 | 10 | 8 |  |
| 03028320 | Hake from Antarctica (Dissostichus mawson) | 10 | 10 | 10 | 10 | 8 |  |
| 03028400 | Bass (Dicentrarchus spp.), fresh or chilled | 10 | 10 | 10 | 10 | 4 |  |
| 03028500 | Porgies, sea breams (Sparidae), fresh or chilled | 10 | 10 | 10 | 10 | 4 |  |
| 03028911 | Marlin (Istiophorus spp., Tetrapturus spp., Makaira spp.) | 10 | 10 | 10 | 10 | 4 |  |
| 03028912 | Snapper (Lutjanus purpureus), fresh or chilled | 10 | 10 | 10 | 10 | 4 |  |
| 03028921 | Atlantic wreckfish (Polyprion americanus), fresh or chilled | 10 | 10 | 10 | 10 | 4 |  |
| 03028922 | Groupers (Acanthistius spp.), fresh or chilled | 10 | 10 | 10 | 10 | 4 |  |
| 03028923 | Sturgeon (Acipenser baeri), fresh or chilled | 10 | 10 | 10 | 10 | 4 |  |
| 03028924 | Sand smelt (Atherina spp.), fresh or chilled | 10 | 10 | 10 | 10 | 4 |  |
| 03028931 | Curimatas (Prochilodus spp.), fresh or chilled | 10 | 10 | 10 | 10 | 4 |  |
| 03028932 | Tilapias (Tilapia, Sarotherodon, Danakilia); its hybrids | 10 | 10 | 10 | 10 | E |  |
| 03028933 | Surubins (Pseudoplatystoma spp.), fresh or chilled | 10 | 10 | 10 | 10 | 4 |  |
| 03028934 | Trahira (tiger fish) (Hoplias malabaricus) | 10 | 10 | 10 | 10 | 4 |  |
| 03028935 | Piaus (Leporinus spp.), fresh or chilled | 10 | 10 | 10 | 10 | 4 |  |
| 03028936 | Tainhas (Mugil spp.), fresh or chilled | 10 | 10 | 10 | 10 | E |  |
| 03028937 | Pirarucu (Arapaima gigas), fresh or chilled | 10 | 10 | 10 | 10 | 4 |  |
| 03028938 | Pescadas (Cynocion spp.), fresh or chilled | 10 | 10 | 10 | 10 | 4 |  |
| 03028941 | Piramutaba (Brachyplatystoma vaillantii), fresh or chilled | 10 | 10 | 10 | 10 | 4 |  |
| 03028942 | Jau (Brachyplatystoma flavicans), fresh or chilled | 10 | 10 | 10 | 10 | 4 |  |
| 03028943 | Pacu (Piaractus mesopotamicus), fresh or chilled | 10 | 10 | 10 | 10 | 4 |  |
| 03028944 | Tambaqui (Colossoma macropomum) | 10 | 10 | 10 | 10 | 4 |  |
| 03028945 | Tambacu (hybrid of tambaqui and pacu) | 10 | 10 | 10 | 10 | 4 |  |
| 03028990 | Other fish, fresh or chilled | 10 | 10 | 10 | 10 | 4 |  |
| 03029000 | Livers and roes of fish, fresh or chilled | 10 | 10 | 10 | 10 | 4 |  |
| 03031100 | Frozen red salmon | 10 | 10 | 10 | 10 | 4 |  |
| 03031200 | Other Pacific salmon, frozen | 10 | 10 | 10 | 10 | 4 |  |
| 03031300 | Atlantic salmon and Danube salmon, frozen | 10 | 10 | 10 | 10 | 4 |  |
| 03031400 | Trout (Salmo trutta, Oncorhynchus mykiss, etc.), frozen | 10 | 10 | 10 | 10 | 4 |  |
| 03031900 | Other frozen salmon | 10 | 10 | 10 | 10 | 4 |  |
| 03032300 | Tilapias (Oreochromis spp.), frozen | 10 | 10 | 10 | 10 | E |  |
| 03032410 | Catfish (Ictalurus puntactus) frozen | 10 | 10 | 10 | 10 | 4 |  |
| 03032490 | Nile persh and snakehead, frozen | 10 | 10 | 10 | 10 | 4 |  |
| 03032500 | Carps, frozen | 10 | 10 | 10 | 10 | 4 |  |
| 03032600 | Eels (Anguilla spp.), frozen | 10 | 10 | 10 | 10 | 4 |  |
| 03032900 | Other frozen Salmonidae, except fish fillets other fish meat, etc. | 10 | 10 | 10 | 10 | 4 |  |
| 03033100 | Frozen halibut, except fish fillets other fish meat, etc. | 10 | 10 | 10 | 10 | 4 |  |
| 03033200 | Frozen plaice except fish fillets, other fish meat, etc. | 10 | 10 | 10 | 10 | 4 |  |
| 03033300 | Frozen sole, except fish fillets other fish meat, etc. | 10 | 10 | 10 | 10 | 4 |  |
| 03033400 | Turbot (Psetta maxima), frozen | 10 | 10 | 10 | 10 | 4 |  |
| 03033900 | Other frozen flat fish, except fish fillets other fish meat, etc. | 10 | 10 | 10 | 10 | 4 |  |
| 03034100 | Frozen albacore or longfinned tunas except fish fillets, etc | 10 | 10 | 10 | 10 | 0 |  |
| 03034200 | Frozen yellowfin tunas, except fish fillets, etc. | 10 | 10 | 10 | 10 | 0 |  |
| 03034300 | Frozen skipjack, etc. except fish fillets, etc. | 10 | 10 | 10 | 10 | 0 |  |
| 03034400 | Frozen bigeye tunas "Thunnus obesus" | 10 | 10 | 10 | 10 | 0 |  |
| 03034500 | Frozen bluefin tunas "Thunnus thynnus" | 10 | 10 | 10 | 10 | 0 |  |
| 03034600 | Frozen southern bluefin tunas (Thunnus maccoyii) | 10 | 10 | 10 | 10 | 0 |  |
| 03034900 | Other frozen tunas, except fish fillets, other meats, livers, etc. | 10 | 10 | 10 | 10 | 0 |  |
| 03035100 | Herrings, frozen, except liver, eggs, semen | 10 | 10 | 10 | 10 | 4 |  |
| 03035300 | Sardines, frozen | 10 | 10 | 10 | 10 | 4 |  |
| 03035400 | Cavalinhas, frozen | 10 | 10 | 10 | 10 | 4 |  |
| 03035500 | Horse mackerel (Trachurus spp.), frozen | 10 | 10 | 10 | 10 | 4 |  |
| 03035600 | Cobia (Rachcentron canadum), frozen | 10 | 10 | 10 | 10 | 4 |  |
| 03035700 | Swordfish (Xiphias gladius), frozen | 10 | 10 | 10 | 10 | 4 |  |
| 03036300 | Cod of Atlantic and cod of Pacific, frozen | 0 | 0 | 0 | 0 | 0 |  |
| 03036400 | Haddock or lubina (Melanogramua aeglefinus), frozen | 10 | 10 | 10 | 10 | 4 |  |
| 03036500 | Saithe (Pollachius virens), frozen | 10 | 10 | 10 | 10 | 4 |  |
| 03036600 | Hakea amd abroteas (Merluccius, urophycis), frozen | 10 | 10 | 10 | 10 | 8 |  |
| 03036700 | Hake from Alaska (Theragra chalcogramma) | 10 | 10 | 10 | 10 | E |  |
| 03036800 | Verdinhos, frozen (except fillet, other meat) | 10 | 10 | 10 | 10 | 4 |  |
| 03036910 | Pink hake (Macruronus megellanicus), frozen | 10 | 10 | 10 | 10 | 8 |  |
| 03036990 | Other fish, frozen, excluding fillets and other meat | 10 | 10 | 10 | 10 | 4 |  |
| 03038111 | Blue shark (Prionace glauca) full, frozen | 10 | 10 | 10 | 10 | 4 |  |
| 03038112 | Blue shark gutted, finess, headless, frozen | 10 | 10 | 10 | 10 | 4 |  |
| 03038113 | Blue shark in chunks, with skin, frozen | 10 | 10 | 10 | 10 | 4 |  |
| 03038114 | Blue shark in pieces, without skin, frozen | 10 | 10 | 10 | 10 | 4 |  |
| 03038119 | Other blue sharks, frozen | 10 | 10 | 10 | 10 | 4 |  |
| 03038190 | Other sharks, frozen | 10 | 10 | 10 | 10 | 4 |  |
| 03038200 | Skates (Rajidae), frozen | 10 | 10 | 10 | 10 | 4 |  |
| 03038311 | Black hake, eviscerated, without head or tail, frozen | 10 | 10 | 10 | 10 | 4 |  |
| 03038312 | Head of black hakes, frozen | 10 | 10 | 10 | 10 | 4 |  |
| 03038319 | Other parts of black hakes, frozen | 10 | 10 | 10 | 10 | 4 |  |
| 03038321 | Hake from Antarctica, eviscerated, frozen, without head or tail | 10 | 10 | 10 | 10 | 8 |  |
| 03038322 | Heads of hakes from Antarctica, frozen | 10 | 10 | 10 | 10 | 4 |  |
| 03038329 | Other parts of hakes from Antarctica, frozen | 10 | 10 | 10 | 10 | 4 |  |
| 03038400 | Seabass (Dicentrarchus spp.), frozen | 10 | 10 | 10 | 10 | 4 |  |
| 03038910 | Corvina (Micropogonias furnieri), frozen | 10 | 10 | 10 | 10 | 4 |  |
| 03038920 | Pescadas (Cynoscion spp.), frozen | 10 | 10 | 10 | 10 | 4 |  |
| 03038931 | Marlin (Istiophorus, Tetrapturus, Makaira), frozen | 10 | 10 | 10 | 10 | 4 |  |
| 03038932 | Snapper (Lutjanus purpureus), frozen | 10 | 10 | 10 | 10 | 4 |  |
| 03038933 | Frog fish (Lophius gastrophysus), frozen | 10 | 10 | 10 | 10 | 4 |  |
| 03038941 | Atlantic wreckfish (Polyprion americanus), frozen | 10 | 10 | 10 | 10 | 4 |  |
| 03038942 | Groupers (Acanthistius spp.), frozen | 10 | 10 | 10 | 10 | 4 |  |
| 03038943 | Mullet (Mujil spp.), frozen | 10 | 10 | 10 | 10 | E |  |
| 03038944 | Sturgeon (acipenser), frozen | 10 | 10 | 10 | 10 | 4 |  |
| 03038945 | Sand smelt (Atherina spp.), frozen | 10 | 10 | 10 | 10 | 4 |  |
| 03038946 | Nototenias (Patagonotothen spp.), frozen | 10 | 10 | 10 | 10 | 4 |  |
| 03038951 | Curimatas (Prochilodus spp.), frozen | 10 | 10 | 10 | 10 | 4 |  |
| 03038952 | Frozen tilapias, except fillets, other meat, etc. | 10 | 10 | 10 | 10 | E |  |
| 03038953 | Frozen surubins, except fillets, other meat, etc. | 10 | 10 | 10 | 10 | 4 |  |
| 03038954 | Frozen trahira, except fillets, other meat, etc. | 10 | 10 | 10 | 10 | 4 |  |
| 03038955 | Piaus (Leporinus spp.), frozen | 10 | 10 | 10 | 10 | 4 |  |
| 03038956 | Frozen pirarucu, except fillets, other meat, etc. | 10 | 10 | 10 | 10 | 4 |  |
| 03038957 | Frozen anchoita, except fillets, other meat, etc. | 10 | 10 | 10 | 10 | 4 |  |
| 03038961 | Frozen piramutuba, except fillets, other meat, etc. | 10 | 10 | 10 | 10 | 4 |  |
| 03038962 | Jau, frozen, except fillets, other meat, etc. | 10 | 10 | 10 | 10 | 4 |  |
| 03038963 | Pacu, frozen, except fillets, other meat, etc. | 10 | 10 | 10 | 10 | 4 |  |
| 03038964 | Tambaqui, frozen, except fillets, other meat, etc. | 10 | 10 | 10 | 10 | 4 |  |
| 03038965 | Tambacu, frozen, except fillets, other meat, etc. | 10 | 10 | 10 | 10 | 4 |  |
| 03038990 | Other frozen fish, except fillets, other meats, etc | 10 | 10 | 10 | 10 | 4 |  |
| 03039000 | Livers and roes of fish, frozen | 10 | 10 | 10 | 10 | 4 |  |
| 03043100 | Fillets of tilapia (fresh, chilled or frozen) | 10 | 10 | 10 | 10 | E |  |
| 03043210 | Fillets of catfish (Ictalurus puntactus), fresh, .chilled or frozen | 10 | 10 | 10 | 10 | 4 |  |
| 03043290 | Fillets of other catfish, fresh, chilled or frozen | 10 | 10 | 10 | 10 | 4 |  |
| 03043300 | Fillets of Nile perch, fresh, frozen or chilled | 10 | 10 | 10 | 10 | 4 |  |
| 03043900 | Fillets/other meats o other fish, frozen, chilled or fresh | 10 | 10 | 10 | 10 | 4 |  |
| 03044100 | Fillets of salmons of Pacific and Danube | 10 | 10 | 10 | 10 | 4 |  |
| 03044200 | Trout fillets (Almo trutta, Oncorhynchus mykiss, etc.) | 10 | 10 | 10 | 10 | 4 |  |
| 03044300 | Fillets of flatfish (Pleuronectidae, Soleidae, etc.) | 10 | 10 | 10 | 10 | 4 |  |
| 03044400 | Fish fillets of families Bregmacarotidae | 10 | 10 | 10 | 10 | 4 |  |
| 03044500 | Fillets and other meat of swordfish (Xyphias gladius) | 10 | 10 | 10 | 10 | 4 |  |
| 03044600 | Fillets of black hake and hake from Antarctica | 10 | 10 | 10 | 10 | 8 |  |
| 03044910 | Fillets of Atlantic wreckfish, fresh or chilled | 10 | 10 | 10 | 10 | 4 |  |
| 03044920 | Fillets of groupers (Acanthistius spp.), fresh or chilled | 10 | 10 | 10 | 10 | 4 |  |
| 03044990 | Other fish fillets, fresh or chilled | 10 | 10 | 10 | 10 | 4 |  |
| 03045100 | Fillet of tilapia, catfish, carp, eel, fresh or chilled | 10 | 10 | 10 | 10 | E |  |
| 03045200 | Fillet and other meats of salmon, fresh or chilled | 10 | 10 | 10 | 10 | 4 |  |
| 03045300 | Fish fillets of specific families | 10 | 10 | 10 | 10 | 4 |  |
| 03045400 | Fillets of swordfish (Xyphias gladius), fresh or chilled | 10 | 10 | 10 | 10 | 4 |  |
| 03045500 | Fillets of black hake and Antarctica hake, fresh or chilled | 10 | 10 | 10 | 10 | 8 |  |
| 03045900 | Other fish fillets, fresh or chilled | 10 | 10 | 10 | 10 | 4 |  |
| 03046100 | Fillets of tilapias (Oreochromis spp.), frozen | 10 | 10 | 10 | 10 | 10 |  |
| 03046210 | Fillets of catfish (Ictalarus puntactus), frozen | 10 | 10 | 10 | 10 | 0 |  |
| 03046290 | Other fish fillets, frozen | 10 | 10 | 10 | 10 | 8 |  |
| 03046300 | Fillets of Nile perch (Lates niloticus), frozen | 10 | 10 | 10 | 10 | 8 |  |
| 03046900 | Fillets of snakehead fish, frozen | 10 | 10 | 10 | 10 | 0 |  |
| 03047100 | Fillets of cods from Atlantic, Pacific, Greenland, frozen | 10 | 10 | 10 | 10 | 8 |  |
| 03047200 | Haddock or lubina fillet, frozen | 10 | 10 | 10 | 10 | 8 |  |
| 03047300 | Fillets of saithe (Pollachius virens), frozen | 10 | 10 | 10 | 10 | 8 |  |
| 03047400 | Fillets of hake and abrotea, frozen | 10 | 10 | 10 | 10 | 8 |  |
| 03047500 | Fillet of hake from Alaska (Theragra chalcogramma), frozen | 10 | 10 | 10 | 10 | 10 |  |
| 03047900 | Other fish fillets, frozen | 10 | 10 | 10 | 10 | E |  |
| 03048100 | Fillets of Pacific, Atlantic and Danube salmon, frozen | 10 | 10 | 10 | 10 | 4 |  |
| 03048200 | Trout fillets, frozen | 10 | 10 | 10 | 10 | 0 |  |
| 03048300 | Fillets of flatfish, frozen | 10 | 10 | 10 | 10 | 4 |  |
| 03048400 | Fillets of swordfish (Xyphias gladius), frozen | 10 | 10 | 10 | 10 | 4 |  |
| 03048510 | Fillets of black hake (Dissostichus eleginoides), frozen | 10 | 10 | 10 | 10 | 8 |  |
| 03048520 | Fillets of Antarctic hake (Dissostichus mawson), frozen | 10 | 10 | 10 | 10 | 8 |  |
| 03048600 | Fillet of herring (Clupea harengus and pallasii), frozen | 10 | 10 | 10 | 10 | 4 |  |
| 03048700 | Tuna fillets, frozen | 10 | 10 | 10 | 10 | 10 |  |
| 03048910 | Fillet of porgies, frozen | 10 | 10 | 10 | 10 | 0 |  |
| 03048920 | Fillet of Atlantic wreckfish, frozen | 10 | 10 | 10 | 10 | 4 |  |
| 03048930 | Fillets of grouper (Acanthistius spp.), frozen | 10 | 10 | 10 | 10 | 4 |  |
| 03048940 | Fillets of blue shark (Prionace glauca), frozen | 10 | 10 | 10 | 10 | 4 |  |
| 03048990 | Other frozen fillets, of fish | 10 | 10 | 10 | 10 | 0 |  |
| 03049100 | Sword fish (Xiphias gladius), fresh, chilled, frozen | 10 | 10 | 10 | 10 | 4 |  |
| 03049211 | Whiting cheeks, fresh, chilled, frozen | 10 | 10 | 10 | 10 | 4 |  |
| 03049212 | Withing colares, fresh, chilled, frozen | 10 | 10 | 10 | 10 | 4 |  |
| 03049219 | Other black whiting, fresh, chilled, frozen | 10 | 10 | 10 | 10 | 4 |  |
| 03049221 | Antarctic whiting cheeks, fresh, chilled, frozen | 10 | 10 | 10 | 10 | 4 |  |
| 03049222 | Antarctic withing colares, fresh, chilled, frozen | 10 | 10 | 10 | 10 | 4 |  |
| 03049229 | Other Antarctic whiting, fresh, chilled, frozen | 10 | 10 | 10 | 10 | 4 |  |
| 03049300 | Other meat of tilapia, catfish, carp, eel, frozen | 10 | 10 | 10 | 10 | 10 |  |
| 03049400 | Other meats of hakes from Alaska, frozen | 10 | 10 | 10 | 10 | 4 |  |
| 03049500 | Other fish meat of determined species, frozen | 10 | 10 | 10 | 10 | 0 |  |
| 03049900 | Other fish meat, fresh, chilled or frozen | 10 | 10 | 10 | 10 | 4 |  |
| 03051000 | Flours/meals/pellets of fish for human consumption | 10 | 10 | 10 | 10 | 0 |  |
| 03052000 | Livers/roes of fish, dried, smoked, etc. | 10 | 10 | 10 | 10 | 0 |  |
| 03053100 | Fish fillets, dried, salted, in brine, not smoked | 10 | 10 | 10 | 10 | 0 |  |
| 03053210 | Cod fillets, dried, salted, in brine, not smoked | 0 | 0 | 0 | 0 | 0 |  |
| 03053220 | Saithe fillets, dried, salted, in brine, not smoked | 10 | 10 | 10 | 10 | 0 |  |
| 03053290 | Other fish fillets, dried, salted, in brine, not smoked | 10 | 10 | 10 | 10 | 0 |  |
| 03053910 | Fillets of ling and tusk, dried, salted, in brine, not smoked | 10 | 10 | 10 | 10 | 0 |  |
| 03053990 | Fillets of other fish, dried, salted, in brine, not smoked | 10 | 10 | 10 | 10 | 0 |  |
| 03054100 | Pacific salmon, Atlantic salmon and Danube salmon, smoked | 10 | 10 | 10 | 10 | 0 |  |
| 03054200 | Herrings in fillets, smoked | 10 | 10 | 10 | 10 | 0 |  |
| 03054300 | Smoked trout, even in fillets | 10 | 10 | 10 | 10 | 0 |  |
| 03054400 | Tilapia, catfish, carp, eel, smoked, even in fillets | 10 | 10 | 10 | 10 | E |  |
| 03054910 | Smoked cod (Gadus), including fillets | 0 | 0 | 0 | 0 | 0 |  |
| 03054920 | Saithes (Polachius virens), lings and zarbos (Brosme brosme) | 10 | 10 | 10 | 10 | 0 |  |
| 03054990 | Other smoked fish, including fillets | 10 | 10 | 10 | 10 | 0 |  |
| 03055100 | Dried cod (Gadus), including salted but not smoked | 0 | 0 | 0 | 0 | 0 |  |
| 03055910 | Polar cod/lings/zarbos, etc. dried but not smoked | 0 | 0 | 0 | 0 | 0 |  |
| 03055990 | Other dried fish, including salted but not smoked | 10 | 10 | 10 | 10 | 0 |  |
| 03056100 | Salted herrings, but not dried, not smoked and in brine | 10 | 10 | 10 | 10 | 0 |  |
| 03056200 | Salted cod (Gadus), but not dried, not smoked, in brine | 0 | 0 | 0 | 0 | 0 |  |
| 03056300 | Salted anchovies, not dried, not smoked and in brine | 10 | 10 | 10 | 10 | 0 |  |
| 03056400 | Tilapia, catfish, carp, eel, salted, not dried, in brine | 10 | 10 | 10 | 10 | E |  |
| 03056910 | Saithes (Polachius virens), lings and zarbos (Brosme brosme) | 10 | 10 | 10 | 10 | 0 |  |
| 03056990 | Other salted fish, not dried, not smoked, in brine | 10 | 10 | 10 | 10 | 0 |  |
| 03057100 | Shark fins | 10 | 10 | 10 | 10 | 4 |  |
| 03057200 | Heads, tails, and swim bladders, of fish | 10 | 10 | 10 | 10 | 4 |  |
| 03057900 | Other edible waste, fish | 10 | 10 | 10 | 10 | 4 |  |
| 03061110 | Whole lobsters, frozen | 10 | 10 | 10 | 10 | 0 |  |
| 03061190 | Other frozen rock lobster, except whole | 10 | 10 | 10 | 10 | 4 |  |
| 03061200 | Frozen lobster (homards) (Homarus spp.) | 10 | 10 | 10 | 10 | 0 |  |
| 03061400 | Frozen crabs | 10 | 10 | 10 | 10 | 0 |  |
| 03061500 | Norwegian lobster (Nephros norvegicus) | 10 | 10 | 10 | 10 | 0 |  |
| 03061610 | Shrimp of cold water (Pandalus spp.), whole, frozen | 10 | 10 | 10 | 10 | 0 |  |
| 03061690 | Shrimp of cold water, not whole, frozen | 10 | 10 | 10 | 10 | 0 |  |
| 03061710 | Other whole prawns, frozen | 10 | 10 | 10 | 10 | 0 |  |
| 03061790 | Other prawns, not whole, frozen | 10 | 10 | 10 | 10 | 0 |  |
| 03061910 | Krill (Euphasia superba), frozen | 10 | 10 | 10 | 10 | 0 |  |
| 03061990 | Other frozen crustaceans, including flours, for human consumption | 10 | 10 | 10 | 10 | 0 |  |
| 03062100 | Not frozen rock lobster (Palinurus, panulirus, Jasus) | 10 | 10 | 10 | 10 | 0 |  |
| 03062200 | Not frozen lobster ("homards") (Homarus spp.) | 10 | 10 | 10 | 10 | 0 |  |
| 03062400 | Crabs, not frozen | 10 | 10 | 10 | 10 | 0 |  |
| 03062500 | Norwegian lobster (Nephrops norvegicus), not frozen | 10 | 10 | 10 | 10 | 0 |  |
| 03062600 | Shrimp of cold water, not frozen | 10 | 10 | 10 | 10 | 0 |  |
| 03062700 | Other prawns, not frozen | 10 | 10 | 10 | 10 | 0 |  |
| 03062910 | Fresh water lobsters, not frozen | 10 | 10 | 10 | 10 | 0 |  |
| 03062990 | Other not frozen crustaceans, including flours, etc. for human consumption | 10 | 10 | 10 | 10 | 0 |  |
| 03071100 | Live oysters, fresh or chilled | 10 | 10 | 10 | 10 | 0 |  |
| 03071900 | Other live oysters | 10 | 10 | 10 | 10 | 0 |  |
| 03072100 | Live/fresh/chilled scallops, other shellfishes (Pecten, etc.) | 10 | 10 | 10 | 10 | 0 |  |
| 03072900 | Frozen dried etc. scallops, other shellfishes (Pecten, etc) | 10 | 10 | 10 | 10 | 0 |  |
| 03073100 | Live/fresh/chilled mussels (Mytilus spp., Perna spp.) | 10 | 10 | 10 | 10 | 0 |  |
| 03073900 | Frozen dried/salted etc. mussels (Mytilus spp., Perna spp.) | 10 | 10 | 10 | 10 | 0 |  |
| 03074100 | Live/fresh/chilled cuttlefish and squid (Sepia officinalis, Rossia macrosoma, Sepiola spp., Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.) | 10 | 10 | 10 | 10 | 0 |  |
| 03074911 | Frozen rossia macrosoma/squid (Ommastrephes, Loligo, etc.) | 10 | 10 | 10 | 10 | 0 |  |
| 03074919 | Frozen Sepia officinalis and Sepiola | 10 | 10 | 10 | 10 | 0 |  |
| 03074990 | Cuttlefish and squid, in other ways | 10 | 10 | 10 | 10 | 0 |  |
| 03075100 | Live, fresh or chilled octopus (Octopus spp.) | 10 | 10 | 10 | 10 | 0 |  |
| 03075910 | Frozen octopus (Octopus spp.) | 10 | 10 | 10 | 10 | 0 |  |
| 03075990 | Octopus, in other forms | 10 | 10 | 10 | 10 | 0 |  |
| 03076000 | Live, fresh, chilled, etc. snails except sea snails | 10 | 10 | 10 | 10 | 0 |  |
| 03077100 | Clams, cockle, live, fresh or chilled | 10 | 10 | 10 | 10 | 0 |  |
| 03077900 | Clams, cockle, live, in other forms | 10 | 10 | 10 | 10 | 0 |  |
| 03078100 | Abalones, live, fresh or chilled | 10 | 10 | 10 | 10 | 0 |  |
| 03078900 | Abalones, in other forms | 10 | 10 | 10 | 10 | 0 |  |
| 03079100 | Other live/fresh/chilled invertebrates aquatic molluscs | 10 | 10 | 10 | 10 | 0 |  |
| 03079900 | Other live/frozen dried etc. aquatic invertebrate molluscs | 10 | 10 | 10 | 10 | 0 |  |
| 03081100 | Sea cucumbers, live, fresh or chilled | 10 | 10 | 10 | 10 | 0 |  |
| 03081900 | Sea cucumbers, in other forms | 10 | 10 | 10 | 10 | 0 |  |
| 03082100 | Sea urchins, live, fresh or chilled | 10 | 10 | 10 | 10 | 0 |  |
| 03082900 | Sea urchins, in other forms | 10 | 10 | 10 | 10 | 0 |  |
| 03083000 | Medusas (jellyfish) (Rhopilema spp.) | 10 | 10 | 10 | 10 | 0 |  |
| 03089000 | Other aquatic invertebrates, frozen, dried, etc. | 10 | 10 | 10 | 10 | 0 |  |
| 04011010 | Milk/cream fat content by weight ≤ 1 % not concentrated no sugar | 14 | 14 | 14 | 14 | 10 |  |
| 04011090 | Other milk/cream fat content by weight ≤ 1 % not concentrated no sugar | 12 | 12 | 12 | 12 | 10 |  |
| 04012010 | Milk/cream fat content by weight exceeding 1 % but not 6 % not concentrated no sugar | 14 | 14 | 14 | 14 | 10 |  |
| 04012090 | Other milk/cream fat content by weight exceeding 1 % but not 6 % not concentrated no sugar | 12 | 12 | 12 | 12 | 10 |  |
| 04014010 | Milk with content, by weight, of fat 6 % < fat ≤ 10 % | 12 | 12 | 12 | 12 | 10 |  |
| 04014021 | Milk cream uht, fat > 6º%, but ≤ 10 % of weight | 14 | 14 | 14 | 14 | 10 |  |
| 04014029 | Other milk cream, fat > 6º%, but < 10 % of weight | 12 | 12 | 12 | 12 | 10 |  |
| 04015010 | Milk with content, by weight, of fat > 10 % | 12 | 12 | 12 | 12 | 10 |  |
| 04015021 | Milk cream uht, fat material > 10 % of its weight | 14 | 14 | 14 | 14 | 10 |  |
| 04015029 | Other milk cream, fat > 10 % of its weight | 12 | 12 | 12 | 12 | 10 |  |
| 04021010 | Milk in powder, fat content ≤ 1,5 % arsenic < 5 ppm, concentrated no added sugar | 28 | 28 | 16 | 28 | TRQ-1 |  |
| 04021090 | Other milk, cream, in powder, fat content ≤ 1,5 % concentrated no added sugar | 28 | 28 | 16 | 28 | TRQ-1 |  |
| 04022110 | Integral milk, in powder, fat content >1,5 %, concentrated no sugar | 28 | 28 | 16 | 28 | TRQ-1 |  |
| 04022120 | Semi-skimmed milk, powder, fat content >1,5 %, concentrated no sugar | 28 | 28 | 16 | 28 | TRQ-1 |  |
| 04022130 | Cream of milk, powder, fat content >1,5 %, concentrated no sugar | 16 | 16 | 16 | 16 | TRQ-1 |  |
| 04022910 | Integral milk, powder, etc. fat content >1,5 %, concentrated added sugar | 28 | 28 | 16 | 28 | TRQ-1 |  |
| 04022920 | Semi-skimmed milk, powder, etc. fat content >1,5 %, concentrated added sugar | 28 | 28 | 16 | 28 | TRQ-1 |  |
| 04022930 | Cream of milk, powder, etc. fat content >1,5 % concentrated added sugar | 16 | 16 | 16 | 16 | TRQ-1 |  |
| 04029100 | Other milk, cream of milk, concentrated, no sugar | 14 | 14 | 14 | 14 | E |  |
| 04029900 | Other milk, cream of milk, concentrated, added sugar | 28 | 28 | 14 | 28 | E |  |
| 04031000 | Yoghurt | 16 | 16 | 16 | 16 | FP 50% |  |
| 04039000 | Buttermilk, curdled milk and cream, kephir, fermented, etc. | 16 | 16 | 16 | 16 | E |  |
| 04041000 | Whey and modified whey, whether or not concentrated added sugar | 28 | 28 | 14 | 20 | E |  |
| 04049000 | Other products consisting of milk, whether or not sweetened, etc. | 14 | 14 | 14 | 14 | E |  |
| 04051000 | Butter | 16 | 16 | 16 | 16 | FP 30% |  |
| 04052000 | Dairy spreads derived from milk | 16 | 16 | 16 | 16 | 10 |  |
| 04059010 | Butter oil | 16 | 16 | 16 | 16 | E |  |
| 04059090 | Other fats and oils derived from milk | 16 | 16 | 16 | 16 | E |  |
| 04061010 | Fresh (unripened or uncured) cheese, mozzarella type | 28 | 28 | 16 | 28 | E |  |
| 04061090 | Other fresh cheese (unripened or uncured), including curd, etc. | 16 | 16 | 16 | 16 | TRQ-2 |  |
| 04062000 | Grated or powdered cheese, of all kinds | 16 | 16 | 16 | 16 | TRQ-2 |  |
| 04063000 | Processed cheese, except grated or powdered cheese | 16 | 16 | 16 | 16 | TRQ-2 |  |
| 04064000 | Blue-veined cheese | 16 | 16 | 16 | 16 | TRQ-2 |  |
| 04069010 | Hard cheese of a moisture content, by weight < 36 % | 28 | 28 | 16 | 28 | TRQ-2 |  |
| 04069020 | Semi hard cheese of a moisture content ≤ 36 % but less than 46 % | 28 | 28 | 16 | 28 | TRQ-2 |  |
| 04069030 | Soft cheese of a moisture content ≤ 36 % but less than 55 % | 16 | 16 | 16 | 16 | TRQ-2 |  |
| 04069090 | Other cheeses | 16 | 16 | 16 | 16 | TRQ-2 |  |
| 04071100 | Fresh eggs of birds of the species Gallus domesticus, hatched | 0 | 0 | 0 | 0 | 0 |  |
| 04071900 | Fresh eggs of other birds, for hatching | 0 | 0 | 0 | 0 | 0 |  |
| 04072100 | Fresh eggs of birds of the species Gallus domesticus | 8 | 8 | 8 | 8 | 8 |  |
| 04072900 | Fresh eggs of other birds | 8 | 8 | 8 | 8 | 8 |  |
| 04079000 | Eggs of other birds, neither fresh nor for hatching | 8 | 8 | 8 | 8 | 8 |  |
| 04081100 | Dried egg yolks | 10 | 10 | 10 | 10 | 8 |  |
| 04081900 | Fresh/cooked by steaming/by boiling in water egg yolks | 10 | 10 | 10 | 10 | 8 |  |
| 04089100 | Birds' eggs, not in shell, dried | 10 | 10 | 10 | 10 | 8 |  |
| 04089900 | Other birds' eggs, not in shell, fresh, cooked by boiling water, etc. | 10 | 10 | 10 | 10 | 8 |  |
| 04090000 | Natural honey | 16 | 16 | 16 | 16 | 0 |  |
| 04100000 | Edible products of animal origin | 14 | 14 | 14 | 14 | 10 |  |
| 05010000 | Human hair, unworked; waste of human hair | 8 | 8 | 8 | 8 | 4 |  |
| 05021011 | Bristles of pig, washed, whitened or degreased | 8 | 8 | 8 | 8 | 4 |  |
| 05021019 | Other bristles of pig and waste thereof | 8 | 8 | 8 | 8 | 4 |  |
| 05021090 | Bristles of boar and waste thereof | 8 | 8 | 8 | 8 | 4 |  |
| 05029010 | Hair of badger and other brush making hair, etc. | 8 | 8 | 8 | 8 | 4 |  |
| 05029020 | Wastes of hair | 8 | 8 | 8 | 8 | 4 |  |
| 05040011 | Fresh/chilled/frozen not salted/smoked guts of bovine | 8 | 8 | 8 | 8 | 4 |  |
| 05040012 | Fresh/chilled/frozen not salted/smoked guts of sheep | 8 | 8 | 8 | 8 | 8 |  |
| 05040013 | Fresh/chilled/frozen not salted/smoked guts of swine | 8 | 8 | 8 | 8 | 8 |  |
| 05040019 | Fresh/chilled/frozen/salted/smoked guts of other animals except fish | 8 | 8 | 8 | 8 | 4 |  |
| 05040090 | Fresh, etc. bladders and stomach of animals except fish | 4 | 4 | 4 | 4 | 0 |  |
| 05051000 | Feathers of a kind used for stuffing and down | 8 | 8 | 8 | 8 | 4 |  |
| 05059000 | Skins and other parts of birds, with their feathers, etc. | 8 | 8 | 8 | 8 | 4 |  |
| 05061000 | Ossein and bones treated with acid | 8 | 8 | 8 | 8 | 4 |  |
| 05069000 | Other bones and horn-cores, unworked, defatted, etc. | 8 | 8 | 8 | 8 | 4 |  |
| 05071000 | Ivory powders and wastes | 8 | 8 | 8 | 8 | 4 |  |
| 05079000 | Tortoise-shell, horns, nails, claws, etc. | 8 | 8 | 8 | 8 | 0 |  |
| 05080000 | Coral, shells, shells of mollusks, etc. unworked, prepared | 8 | 8 | 8 | 8 | 4 |  |
| 05100010 | Fresh pancreases of bovine, for preparation of pharmaceutical products etc. | 0 | 0 | 0 | 0 | 0 |  |
| 05100090 | Other substances of animal, for preparation of pharmaceutical products etc. | 2 | 2 | 2 | 2 | 4 |  |
| 05111000 | Bovine semen | 0 | 0 | 0 | 0 | 0 |  |
| 05119110 | Roes of fish, fecundated for reproduction | 0 | 0 | 0 | 0 | 0 |  |
| 05119190 | Other products of fish, etc. inappropriate for human consumption | 8 | 8 | 8 | 8 | 0 |  |
| 05119910 | Embryos of animals | 0 | 0 | 0 | 0 | 0 |  |
| 05119920 | Animal semen | 0 | 0 | 0 | 0 | 0 |  |
| 05119930 | Silk-worm eggs | 0 | 0 | 0 | 0 | 0 |  |
| 05119991 | Horsehair and waste, even in webs | 8 | 8 | 8 | 8 | 4 |  |
| 05119999 | Other products of animal origin, inappropriate for human consumption | 8 | 8 | 8 | 8 | 4 |  |
| 06011000 | Bulbs, tubers, rhizomes, etc. in vegetative rest | 0 | 0 | 0 | 0 | 0 |  |
| 06012000 | Bulbs, tubers, rhizomes, etc. in vegetation in flow chicory plants | 0 | 0 | 0 | 0 | 0 |  |
| 06021000 | Unrooted cuttings and slips | 2 | 2 | 2 | 2 | 0 |  |
| 06022000 | Trees, shrubs and bushes, grafted, with edible fruit | 2 | 2 | 2 | 2 | 0 |  |
| 06023000 | Rhododendrons and azaleas, grafted or not | 2 | 2 | 2 | 2 | 0 |  |
| 06024000 | Roses, grafted or not | 2 | 2 | 2 | 2 | 0 |  |
| 06029010 | Mushroom spawn | 2 | 2 | 2 | 2 | 0 |  |
| 06029021 | Orchids cuttings and slips | 0 | 0 | 0 | 0 | 0 |  |
| 06029029 | Other cuttings and slips of ornamental plants | 0 | 0 | 0 | 0 | 0 |  |
| 06029081 | Sugar cane cuttings and slips | 0 | 0 | 0 | 0 | 0 |  |
| 06029082 | Grape vines cuttings and slips | 0 | 0 | 0 | 0 | 0 |  |
| 06029083 | Coffee cuttings and slips of shrubs or trees | 0 | 0 | 0 | 0 | 0 |  |
| 06029089 | Other cuttings and slips of plants | 0 | 0 | 0 | 0 | 0 |  |
| 06029090 | Other live plants | 2 | 2 | 2 | 2 | 0 |  |
| 06031100 | Roses and their buttons, cut, for bouquets, ornamented, fresh | 10 | 10 | 25 | 10 | 8 |  |
| 06031200 | Carnation and their buttons, cut, for bouquets, ornamented, fresh | 10 | 10 | 25 | 10 | 8 |  |
| 06031300 | Orchids and their buttons, cut, for bouquets, ornamented, fresh | 10 | 10 | 25 | 10 | 8 |  |
| 06031400 | Chrysanthemums and their buttons, cut, for bouquets, ornamented, fresh | 10 | 10 | 25 | 10 | 8 |  |
| 06031500 | Lilies (Lilium spp.) | 10 | 10 | 25 | 10 | 8 |  |
| 06031900 | Other flowers and their buttons, cut, for bouquets, ornamented, fresh | 10 | 10 | 25 | 10 | 8 |  |
| 06039000 | Cut flowers and buds for bouquets, etc. dried, etc. | 10 | 10 | 10 | 10 | 8 |  |
| 06042000 | Foliage, branches of plants, fresh, for bouquets, etc. | 8 | 8 | 8 | 8 | 0 |  |
| 06049000 | Foliage, branches of plants, dried, for bouquets, etc. | 8 | 8 | 8 | 8 | 0 |  |
| 07011000 | Seed potatoes | 0 | 0 | 0 | 0 | 0 |  |
| 07019000 | Other fresh or chilled potatoes | 10 | 10 | 10 | 10 | 4 |  |
| 07020000 | Tomato, fresh or chilled | 10 | 10 | 10 | 10 | 8 |  |
| 07031011 | Onions for sowing | 0 | 0 | 0 | 0 | 0 |  |
| 07031019 | Other fresh/chilled onions | 10 | 10 | 10 | 10 | 8 |  |
| 07031021 | Shallots for sowing | 0 | 0 | 0 | 0 | 0 |  |
| 07031029 | Other fresh/chilled shallots | 10 | 10 | 10 | 10 | 8 |  |
| 07032010 | Garlic for sowing | 0 | 0 | 0 | 0 | 0 |  |
| 07032090 | Other fresh/chilled garlic | 25 | 35 | 10 | 10 | TRQ-4 |  |
| 07039010 | Leeks and other alliaceous vegetables for sowing | 0 | 0 | 0 | 0 | 0 |  |
| 07039090 | Other fresh leeks/other alliaceous vegetables for sowing, etc. | 10 | 10 | 10 | 10 | 8 |  |
| 07041000 | Fresh/chilled cauliflowers and broccoli | 10 | 10 | 10 | 10 | 8 |  |
| 07042000 | Fresh/chilled brussels sprouts | 10 | 10 | 10 | 10 | 8 |  |
| 07049000 | Fresh/chilled kale, cabbage, etc. similar brassicas | 10 | 10 | 10 | 10 | 8 |  |
| 07051100 | Fresh/chilled lettuce | 10 | 10 | 10 | 10 | 8 |  |
| 07051900 | Fresh/chilled cabbage lettuce | 10 | 10 | 10 | 10 | 8 |  |
| 07052100 | Fresh/chilled "witloof" chicory | 10 | 10 | 10 | 10 | 8 |  |
| 07052900 | Other fresh/chilled "witloof" chicory | 10 | 10 | 10 | 10 | 8 |  |
| 07061000 | Fresh/chilled carrots and turnips | 10 | 10 | 10 | 10 | 8 |  |
| 07069000 | Fresh/chilled beets, radishes and other roots | 10 | 10 | 10 | 10 | 8 |  |
| 07070000 | Cucumbers and gherkins, fresh or chilled | 10 | 10 | 10 | 10 | 8 |  |
| 07081000 | Fresh/chilled peas (Pisum sativum) | 10 | 10 | 10 | 10 | 8 |  |
| 07082000 | Fresh/chilled beans (Vigna, Phaseolus spp.) | 10 | 10 | 10 | 10 | 4 |  |
| 07089000 | Other fresh/chilled leguminous vegetables | 10 | 10 | 10 | 10 | 8 |  |
| 07092000 | Fresh or chilled asparagus | 10 | 10 | 10 | 10 | 4 |  |
| 07093000 | Fresh/chilled aubergines (eggplants) | 10 | 10 | 10 | 10 | 8 |  |
| 07094000 | Fresh/chilled celery, except celeriac | 10 | 10 | 10 | 10 | 8 |  |
| 07095100 | Fresh/chilled mushrooms of the genus Agaricus | 10 | 10 | 10 | 10 | E |  |
| 07095900 | Other fresh/chilled mushrooms | 10 | 10 | 10 | 10 | 8 |  |
| 07096000 | Fresh/chilled fruits of the genus Capsicum or Pimenta | 10 | 10 | 10 | 10 | 8 |  |
| 07097000 | Fresh/chilled spinach | 10 | 10 | 10 | 10 | 8 |  |
| 07099100 | Artichokes, fresh or chilled | 10 | 10 | 10 | 10 | 8 |  |
| 07099200 | Olives, fresh or chilled | 10 | 10 | 10 | 10 | 8 |  |
| 07099300 | Pumpkins, squash and gourds, fresh or chilled | 10 | 10 | 10 | 10 | 8 |  |
| 07099911 | Sweet corn for sowing | 0 | 0 | 0 | 0 | 0 |  |
| 07099919 | Sweet corn, fresh or chilled, except for sowing | 10 | 10 | 10 | 10 | 4 |  |
| 07099990 | Other vegetables, fresh or chilled | 10 | 10 | 10 | 10 | 8 |  |
| 07101000 | Potatoes (frozen/uncooked/cooked by steaming/boiling water) | 10 | 10 | 10 | 10 | 8 |  |
| 07102100 | Peas (frozen/uncooked/cooked by steaming/boiling water) | 10 | 10 | 10 | 10 | 8 |  |
| 07102200 | Beans (frozen/uncooked/cooked by steaming/boiling water) | 10 | 10 | 10 | 10 | 8 |  |
| 07102900 | Other leguminous/vegetables (frozen/uncooked/cooked by steaming/boiling water, etc.) | 10 | 10 | 10 | 10 | 8 |  |
| 07103000 | Spinach (frozen/uncooked/cooked by steaming/boiling water) | 10 | 10 | 10 | 10 | 8 |  |
| 07104000 | Sweet corn (frozen/uncooked/cooked by steaming/boiling water) | 10 | 10 | 10 | 10 | 8 |  |
| 07108000 | Other vegetables (frozen/uncooked/cooked by steaming/boiling water, etc.) | 10 | 10 | 10 | 10 | 8 |  |
| 07109000 | Mixtures of vegetables (frozen/uncooked/cooked by steaming/boiling water, etc.) | 10 | 10 | 10 | 10 | 8 |  |
| 07112010 | Olives provisionally preserved in brine | 10 | 10 | 10 | 10 | E |  |
| 07112020 | Olives preserved in sulphur/added of other substances | 10 | 10 | 10 | 10 | E |  |
| 07112090 | Other olives provisionally preserved | 10 | 10 | 10 | 10 | E |  |
| 07114000 | Cucumbers/gherkins provisionally preserved in brine, etc. | 10 | 10 | 10 | 10 | 0 |  |
| 07115100 | Mushrooms (Agaricus) provisionally preserved in brine, etc. | 10 | 35 | 10 | 10 | E |  |
| 07115900 | Other mushrooms/truffles provisionally preserved in brine, etc. | 10 | 10 | 10 | 10 | 0 |  |
| 07119000 | Other vegetables/mixtures of vegetables, provisionally preserved in brine, etc. | 10 | 10 | 10 | 10 | 8 |  |
| 07122000 | Dried onions, including pieces, slices, powder, etc. but not further prepared | 10 | 10 | 10 | 10 | 8 |  |
| 07123100 | Dried mushrooms (Agaricus), sliced, cut, etc. | 10 | 10 | 10 | 10 | 8 |  |
| 07123200 | Dried wood ears, cut, sliced, etc. | 10 | 10 | 10 | 10 | 8 |  |
| 07123300 | Dried jelly fungi, cut, sliced, etc. | 10 | 10 | 10 | 10 | 8 |  |
| 07123900 | Other dried mushrooms/truffles, cut, liced, etc. | 10 | 10 | 10 | 10 | 8 |  |
| 07129010 | Powdered garlic but not further prepared | 10 | 10 | 10 | 10 | E |  |
| 07129090 | Other dried vegetables/mixtures vegetables including pieces, slices, etc. | 10 | 10 | 10 | 10 | 8 |  |
| 07131010 | Dried peas (Pisum sativum) in grain, for sowing | 0 | 0 | 0 | 0 | 0 |  |
| 07131090 | Other dried peas (Pisum sativum) in grain, for sowing | 10 | 10 | 10 | 10 | 8 |  |
| 07132010 | Dried chickpeas, for sowing | 0 | 0 | 0 | 0 | 0 |  |
| 07132090 | Other dried chickpeas | 10 | 10 | 10 | 10 | 8 |  |
| 07133110 | Dried beans (Vigna mungo), for sowing | 0 | 0 | 0 | 0 | 0 |  |
| 07133190 | Other dried beans (Vigna mungo), in grain | 10 | 10 | 10 | 10 | 8 |  |
| 07133210 | Dried small red (Adzuki) beans (Phaseolus/Vigna angularis) for sowing | 0 | 0 | 0 | 0 | 0 |  |
| 07133290 | Other dried beans (Adzuki), in grain | 10 | 10 | 10 | 10 | 8 |  |
| 07133311 | Dried kidney beans (Phaseolus vulgaris) including black/for sowing | 0 | 0 | 0 | 0 | 0 |  |
| 07133319 | Dried kidney beans (Phaseolus vulgaris), including black/in grain | 10 | 10 | 10 | 10 | 8 |  |
| 07133321 | Dried kidney beans, including white beans for sowing | 0 | 0 | 0 | 0 | 0 |  |
| 07133329 | Dried kidney beans, including white beans in grain | 10 | 10 | 10 | 10 | 8 |  |
| 07133391 | Dried other kidney beans, for sowing | 0 | 0 | 0 | 0 | 0 |  |
| 07133399 | Other dried kidney beans, in grain | 10 | 10 | 10 | 10 | 8 |  |
| 07133410 | Bambara bean (Vigna subterranea), for sowing | 0 | 0 | 0 | 0 | 0 |  |
| 07133490 | Bambara bean (Vigna subterranea), except for sowing | 10 | 10 | 10 | 10 | 8 |  |
| 07133510 | Fradinho bean (Vigna unguiculata), for sowing | 0 | 0 | 0 | 0 | 0 |  |
| 07133590 | Fradinho bean (Vigna unguiculata), except for sowing | 10 | 10 | 10 | 10 | 8 |  |
| 07133910 | Other dried beans (Vigna/Phaseolus), for sowing | 0 | 0 | 0 | 0 | 0 |  |
| 07133990 | Other dried beans (Vigna/Phaseolus), in grain | 10 | 10 | 10 | 10 | 8 |  |
| 07134010 | Dried lentils, for sowing | 0 | 0 | 0 | 0 | 0 |  |
| 07134090 | Other dried lentils, in grain | 10 | 10 | 10 | 10 | 8 |  |
| 07135010 | Dried broad beans/horse beans, for sowing | 0 | 0 | 0 | 0 | 0 |  |
| 07135090 | Other dried broad beans/horse beans, in grain | 10 | 10 | 10 | 10 | 8 |  |
| 07136010 | Guando bean (Cajanus cajan), for sowing | 0 | 0 | 0 | 0 | 0 |  |
| 07136090 | Guando bean (Cajanus cajan), except for sowing | 10 | 10 | 10 | 10 | 8 |  |
| 07139010 | Other dried leguminous vegetables, in grain, for sowing | 0 | 0 | 0 | 0 | 0 |  |
| 07139090 | Other dried leguminous vegetables, in grain | 10 | 10 | 10 | 10 | 8 |  |
| 07141000 | Fresh/chilled/frozen not dried roots of manioc (Cassava) | 10 | 10 | 10 | 10 | 4 |  |
| 07142000 | Fresh/chilled/frozen not dried sweet potatoes | 10 | 10 | 10 | 10 | 8 |  |
| 07143000 | Yams (Dioscorea spp.) | 10 | 10 | 10 | 10 | 8 |  |
| 07144000 | Taros (Colocasia spp.) | 10 | 10 | 10 | 10 | 8 |  |
| 07145000 | Mangaritos (Xanthosomo spp.) | 10 | 10 | 10 | 10 | 8 |  |
| 07149000 | Other fresh/chilled/frozen not dried roots/tubers, of manioc, yams, similar tubers etc. | 10 | 10 | 10 | 10 | 8 |  |
| 08011110 | Dried coconuts, shelled, whether or not shredded | 10 | 10 | 10 | 10 | 0 |  |
| 08011190 | Other dried coconuts | 10 | 10 | 10 | 10 | 0 |  |
| 08011200 | Coconuts in the inner bark (endocarp) | 10 | 10 | 10 | 10 | 0 |  |
| 08011900 | Other fresh coconuts | 10 | 10 | 10 | 10 | 0 |  |
| 08012100 | Fresh/dried, Brazil nuts, in shell | 10 | 10 | 10 | 10 | 0 |  |
| 08012200 | Fresh/dried, Brazil nuts, shelled | 10 | 10 | 10 | 10 | 0 |  |
| 08013100 | Fresh/dried, cashew nuts, in shell | 10 | 10 | 10 | 10 | 0 |  |
| 08013200 | Fresh/dried, cashew nuts, shelled | 10 | 10 | 10 | 10 | 4 |  |
| 08021100 | Fresh/dried almonds, in shell | 10 | 10 | 10 | 10 | 0 |  |
| 08021200 | Fresh/dried almonds, shelled | 10 | 10 | 10 | 10 | 4 |  |
| 08022100 | Fresh/dried hazelnuts/filberts (Corylus spp.), in shell | 6 | 6 | 6 | 6 | 0 |  |
| 08022200 | Fresh/dried hazelnuts/filberts (Corylus spp.), shelled | 6 | 6 | 6 | 6 | 0 |  |
| 08023100 | Fresh/chilled walnuts, in shell | 10 | 10 | 10 | 10 | 8 |  |
| 08023200 | Fresh/chilled walnuts, shelled | 10 | 10 | 10 | 10 | 0 |  |
| 08024100 | Chestnuts (Castaneas spp.), in shell, fresh or dried | 10 | 10 | 10 | 10 | 4 |  |
| 08024200 | Chestnuts (Castaneas spp.) not in shell, fresh or dried | 10 | 10 | 10 | 10 | 4 |  |
| 08025100 | Pistachios, in shell, fresh or dried | 10 | 10 | 10 | 10 | 8 |  |
| 08025200 | Pistachios, not in shell, fresh or dried | 10 | 10 | 10 | 10 | 8 |  |
| 08026100 | Macadamia nuts, in shell, fresh or dried | 10 | 10 | 10 | 10 | 0 |  |
| 08026200 | Macadamia nuts, not in shell, fresh or dried | 10 | 10 | 10 | 10 | 0 |  |
| 08027000 | Kola nuts (Cola spp.), fresh or dried | 10 | 10 | 10 | 10 | 8 |  |
| 08028000 | Areca (betel nuts), fresh or dried | 10 | 10 | 10 | 10 | 8 |  |
| 08029000 | Other fresh/dried fruit in shell | 10 | 10 | 10 | 10 | 8 |  |
| 08031000 | Bananas-of-the-earth, fresh or dried | 10 | 10 | 10 | 10 | 4 |  |
| 08039000 | Bananas fresh or dried, except bananas‑of‑the‑earth | 10 | 10 | 10 | 10 | 4 |  |
| 08041010 | Fresh dates | 10 | 10 | 10 | 10 | 0 |  |
| 08041020 | Dried dates | 10 | 10 | 10 | 10 | 0 |  |
| 08042010 | Fresh figs | 10 | 10 | 10 | 10 | 0 |  |
| 08042020 | Dried figs | 10 | 10 | 10 | 10 | 0 |  |
| 08043000 | Fresh/dried pineapples | 10 | 10 | 10 | 10 | 0 |  |
| 08044000 | Fresh/dried avocados | 10 | 10 | 10 | 10 | 0 |  |
| 08045010 | Fresh/dried guavas | 10 | 10 | 10 | 10 | 0 |  |
| 08045020 | Fresh/dried mangoes | 10 | 10 | 10 | 10 | 4 |  |
| 08045030 | Fresh/dried mangosteens | 10 | 10 | 10 | 10 | 0 |  |
| 08051000 | Fresh/dried oranges | 10 | 10 | 10 | 10 | 0 |  |
| 08052000 | Fres/dried mandarins (including tangerines/satsumas/clementines etc). | 10 | 10 | 10 | 10 | 0 |  |
| 08054000 | Fresh/dried grapefruit | 10 | 10 | 10 | 10 | 0 |  |
| 08055000 | Fresh/dried lemons and sweet oranges | 10 | 10 | 10 | 10 | 0 |  |
| 08059000 | Other fresh/dried citrus fruit | 10 | 10 | 10 | 10 | 0 |  |
| 08061000 | Fresh grapes | 10 | 10 | 10 | 10 | 0 |  |
| 08062000 | Dry grapes | 10 | 10 | 10 | 10 | 8 |  |
| 08071100 | Fresh watermelons | 10 | 10 | 10 | 10 | 0 |  |
| 08071900 | Fresh melons | 10 | 10 | 10 | 10 | 0 |  |
| 08072000 | Fresh papaws (papayas) | 10 | 10 | 10 | 10 | 0 |  |
| 08081000 | Fresh apples | 10 | 10 | 10 | 10 | 0 |  |
| 08083000 | Pears, fresh | 10 | 10 | 10 | 10 | 0 |  |
| 08084000 | Quinces, fresh | 10 | 10 | 10 | 10 | 0 |  |
| 08091000 | Fresh apricots | 10 | 10 | 10 | 10 | 0 |  |
| 08092100 | Acid cherries (Prunus cerasus), fresh | 10 | 10 | 10 | 10 | 0 |  |
| 08092900 | Other cherries, fresh | 10 | 10 | 10 | 10 | 0 |  |
| 08093010 | Fresh peaches | 10 | 10 | 10 | 10 | 0 |  |
| 08093020 | Fresh nectarines | 10 | 10 | 10 | 10 | 0 |  |
| 08094000 | Fresh plums and sloes | 10 | 10 | 10 | 10 | 0 |  |
| 08101000 | Fresh strawberries | 10 | 10 | 10 | 10 | 8 |  |
| 08102000 | Fresh raspberries, blackberries, mulberries and longans | 10 | 10 | 10 | 10 | 0 |  |
| 08103000 | Fresh currant, including the "cassis" | 10 | 10 | 10 | 10 | 0 |  |
| 08104000 | Fresh cranberries and other fruits of the genus Vaccinium | 10 | 10 | 10 | 10 | 0 |  |
| 08105000 | Fresh kiwifruit | 10 | 10 | 10 | 10 | 0 |  |
| 08106000 | Fresh durians | 10 | 10 | 10 | 10 | 0 |  |
| 08107000 | Persimmons, fresh | 10 | 10 | 10 | 10 | 0 |  |
| 08109000 | Other fresh fruits | 10 | 10 | 10 | 10 | 0 |  |
| 08111000 | Strawberries frozen/uncooked/cooked by steaming/boiled in water | 10 | 10 | 10 | 10 | 8 |  |
| 08112000 | Raspberries, blackberries frozen uncooked/cooked | 10 | 10 | 10 | 10 | 0 |  |
| 08119000 | Other fruits frozen/uncooked/cooked by steaming/boiled in water | 10 | 10 | 10 | 10 | 8 |  |
| 08121000 | Cherries provisionally preserved in brine, in sulphur water, etc. | 10 | 10 | 10 | 10 | 0 |  |
| 08129000 | Other fruit provisionally preserved in brine, in sulphur water, etc. | 10 | 10 | 10 | 10 | 0 |  |
| 08131000 | Dried apricots | 10 | 10 | 10 | 10 | 0 |  |
| 08132010 | Dried prunes, not stoned | 10 | 10 | 10 | 10 | 0 |  |
| 08132020 | Dried prunes, stoned | 10 | 10 | 10 | 10 | 0 |  |
| 08133000 | Dried apples | 10 | 10 | 10 | 10 | 0 |  |
| 08134010 | Dried pears | 10 | 10 | 10 | 10 | 0 |  |
| 08134090 | Other dried fruits | 10 | 10 | 10 | 10 | 8 |  |
| 08135000 | Mixtures of dried fruits or fruits with hard peel | 10 | 10 | 10 | 10 | 8 |  |
| 08140000 | Peel of citrus fruit, melons, watermelons, fresh, dried, etc. | 10 | 10 | 10 | 10 | 0 |  |
| 09011110 | Coffee not roasted, not decaffeinated, in grain | 10 | 10 | 10 | 0 | 4 |  |
| 09011190 | Coffee not roasted, not decaffeinated, except in grain | 10 | 10 | 10 | 10 | 4 |  |
| 09011200 | Coffee not roasted, decaffeinated | 10 | 10 | 10 | 10 | 4 |  |
| 09012100 | Coffee roasted, not decaffeinated | 35 | 10 | 10 | 10 | 10 |  |
| 09012200 | Roasted, decaffeinated coffee | 10 | 10 | 10 | 10 | 8 |  |
| 09019000 | Coffee husks, skins and coffee substitutes | 10 | 10 | 10 | 10 | 8 |  |
| 09021000 | Green tea (not fermented) in immediate packings ≤3 kg | 10 | 10 | 10 | 10 | 8 |  |
| 09022000 | Other green tea (not fermented) | 10 | 10 | 10 | 10 | 8 |  |
| 09023000 | Black tea (fermented/partly fermented), immediate packings ≤3 kg | 10 | 10 | 10 | 10 | 8 |  |
| 09024000 | Other black tea (fermented/partly fermented) | 10 | 10 | 10 | 10 | 8 |  |
| 09030010 | Cut mate | 10 | 10 | 10 | 10 | 4 |  |
| 09030090 | Other kinds of mate | 10 | 10 | 10 | 10 | 0 |  |
| 09041100 | Dried pepper | 10 | 10 | 10 | 10 | 4 |  |
| 09041200 | Pepper of the genus Piper, crushed or ground | 10 | 10 | 10 | 10 | 8 |  |
| 09042100 | Pepper and green bell pepper, dried, not crushed nor in powder | 10 | 10 | 10 | 10 | 8 |  |
| 09042200 | Pepper and green bell pepper, dried, crushed or powdered | 10 | 10 | 10 | 10 | 8 |  |
| 09051000 | Vanilla, not crushed or powdered | 10 | 10 | 10 | 10 | 4 |  |
| 09052000 | Vanilla, crushed or powdered | 10 | 10 | 10 | 10 | 4 |  |
| 09061100 | Cinnamon and cinnamon-tree flowers (neither crushed nor in powder) | 10 | 10 | 10 | 10 | 4 |  |
| 09061900 | Other cinnamon and cinnamon-tree flowers (neither crushed nor in powder) | 10 | 10 | 10 | 10 | 0 |  |
| 09062000 | Cinnamon and cinnamon-tree flowers crushed or ground | 10 | 10 | 10 | 10 | 0 |  |
| 09071000 | French marigold (Tagetes patula), neither crushed nor powdered | 10 | 10 | 10 | 10 | 0 |  |
| 09072000 | French marigold (Tagetes patula) crushed or powdered | 10 | 10 | 10 | 10 | 0 |  |
| 09081100 | Nutmeg, neither crushed nor powdered | 10 | 10 | 10 | 10 | 8 |  |
| 09081200 | Nutmeg, crushed or powdered | 10 | 10 | 10 | 10 | 8 |  |
| 09082100 | Mace, neither crushed nor powdered | 10 | 10 | 10 | 10 | 0 |  |
| 09082200 | Mace, crushed or powdered | 10 | 10 | 10 | 10 | 0 |  |
| 09083100 | Amomos and cardamoms, not crushed nor powdered | 10 | 10 | 10 | 10 | 0 |  |
| 09083200 | Amomos and cardamoms, crushed or powdered | 10 | 10 | 10 | 10 | 0 |  |
| 09092100 | Coriander seeds, neither crushed nor powdered | 10 | 10 | 10 | 10 | 0 |  |
| 09092200 | Coriander seeds, crushed or powdered | 10 | 10 | 10 | 10 | 0 |  |
| 09093100 | Cumin seeds, neither crushed nor powdered | 10 | 10 | 10 | 10 | 4 |  |
| 09093200 | Cumin seeds, crushed or powdered | 10 | 10 | 10 | 10 | 4 |  |
| 09096110 | Seeds of anise, not crushed nor powdered | 10 | 10 | 10 | 10 | 8 |  |
| 09096120 | Badian seeds, not crushed nor powdered | 10 | 10 | 10 | 10 | 8 |  |
| 09096190 | Other seeds, neither crushed nor powdered | 10 | 10 | 10 | 10 | 0 |  |
| 09096210 | Aniseed, crushed or powdered | 10 | 10 | 10 | 10 | 8 |  |
| 09096220 | Badian seeds, crushed or powdered | 10 | 10 | 10 | 10 | 8 |  |
| 09096290 | Other seeds, crushed or powdered | 10 | 10 | 10 | 10 | 0 |  |
| 09101100 | Ginger, neither crushed nor powdered | 10 | 10 | 10 | 10 | 0 |  |
| 09101200 | Ginger, crushed or powdered | 10 | 10 | 10 | 10 | 0 |  |
| 09102000 | Saffron | 10 | 10 | 10 | 10 | 0 |  |
| 09103000 | Turmeric (curcuma) | 10 | 10 | 10 | 10 | 0 |  |
| 09109100 | Mixtures of spices | 10 | 10 | 10 | 10 | 0 |  |
| 09109900 | Other spices | 10 | 10 | 10 | 10 | 8 |  |
| 10011100 | Durum wheat, for sowing | 0 | 0 | 0 | 0 | 0 |  |
| 10011900 | Durum wheat, except for sowing | 10 | 10 | 10 | 10 | E |  |
| 10019100 | Other wheat and mixed wheat and rye, for sowing | 0 | 0 | 0 | 0 | 0 |  |
| 10019900 | Other mixtures of wheat and rye, except for sowing | 10 | 10 | 10 | 10 | E |  |
| 10021000 | Rye for sowing | 0 | 0 | 0 | 0 | 0 |  |
| 10029000 | Rye, except for sowing | 8 | 8 | 8 | 8 | 0 |  |
| 10031000 | Barley for sowing | 0 | 0 | 0 | 0 | 0 |  |
| 10039010 | Malting barley | 10 | 10 | 10 | 10 | 15 |  |
| 10039080 | Other barley, grains | 10 | 10 | 10 | 10 | 15 |  |
| 10039090 | Other barley, except in grains | 10 | 10 | 10 | 10 | 15 |  |
| 10041000 | Oats, for sowing | 0 | 0 | 0 | 0 | 0 |  |
| 10049000 | Oats, except for sowing | 8 | 8 | 8 | 8 | 4 |  |
| 10051000 | Corn seed | 0 | 0 | 0 | 0 | 0 |  |
| 10059010 | Maize (corn) in grain, except for sowing | 8 | 8 | 8 | 8 | 8 |  |
| 10059090 | Maize (corn), except in grain | 8 | 8 | 8 | 8 | 8 |  |
| 10061010 | Rice in the husk (paddy), for sowing | 0 | 0 | 0 | 0 | 0 |  |
| 10061091 | Rice in the husk (paddy), parboiled (stewed) | 10 | 10 | 10 | 10 | 8 |  |
| 10061092 | Rice in the husk (paddy), parboiled (not stewed) | 10 | 10 | 10 | 10 | 8 |  |
| 10062010 | Husked (brown) shelled, parboiled | 10 | 10 | 10 | 10 | 8 |  |
| 10062020 | Husked (brown) shelled, not parboiled | 10 | 10 | 10 | 10 | 8 |  |
| 10063011 | Semi-milled/wholly milled rice, etc. parboiled/polished | 12 | 12 | 12 | 12 | 10 |  |
| 10063019 | Other kind of semi-milled/wholly milled rice, etc. parboiled | 10 | 10 | 10 | 10 | 8 |  |
| 10063021 | Semi-milled/wholly milled rice, etc. not parboiled, polished | 12 | 12 | 12 | 12 | 10 |  |
| 10063029 | Other kind of semi-milled/wholly milled rice, etc. not parboiled | 10 | 10 | 10 | 10 | 8 |  |
| 10064000 | Broken rice | 10 | 10 | 10 | 10 | 4 |  |
| 10071000 | Grain sorghum, for sowing | 0 | 0 | 0 | 0 | 0 |  |
| 10079000 | Grain sorghum, except for sowing | 8 | 8 | 8 | 8 | 8 |  |
| 10081010 | Buckwheat for sowing | 0 | 0 | 0 | 0 | 0 |  |
| 10081090 | Buckwheat, except for sowing | 8 | 8 | 8 | 8 | 0 |  |
| 10082100 | Millet, for sowing | 0 | 0 | 0 | 0 | 0 |  |
| 10082900 | Millet, except for sowing | 8 | 8 | 8 | 8 | 4 |  |
| 10083010 | Canary seed | 0 | 0 | 0 | 0 | 0 |  |
| 10083090 | Canary seed, except for sowing | 8 | 8 | 8 | 8 | 8 |  |
| 10084010 | Mile (Digitaria spp.), for sowing | 0 | 0 | 0 | 0 | 0 |  |
| 10084090 | Mile (Digitaria spp.), except for sowing | 8 | 8 | 8 | 8 | 4 |  |
| 10085010 | Quinoa, for sowing | 0 | 0 | 0 | 0 | 0 |  |
| 10085090 | Quinoa, except for sowing | 8 | 8 | 8 | 8 | 4 |  |
| 10086010 | Triticale, for sowing | 0 | 0 | 0 | 0 | 0 |  |
| 10086090 | Triticale, except for sowing | 8 | 8 | 8 | 8 | 4 |  |
| 10089010 | Other cereals for sowing | 0 | 0 | 0 | 0 | 0 |  |
| 10089090 | Other cereals, except for sowing | 8 | 8 | 8 | 8 | 4 |  |
| 11010010 | Wheat flour | 12 | 12 | 12 | 12 | E |  |
| 11010020 | Flour mixture of wheat and rye | 12 | 12 | 12 | 12 | 10 |  |
| 11022000 | Maize (corn) flour | 10 | 10 | 10 | 10 | 8 |  |
| 11029000 | Flour of other cereals | 10 | 10 | 10 | 10 | 8 |  |
| 11031100 | Groats and meal of wheat | 10 | 10 | 10 | 10 | E |  |
| 11031300 | Maize groats and meal | 10 | 10 | 10 | 10 | 4 |  |
| 11031900 | Groats and meal of other cereals | 10 | 10 | 10 | 10 | 8 |  |
| 11032000 | Pellets of cereals | 10 | 10 | 10 | 10 | 8 |  |
| 11041200 | Grains of oats, rolled or flaked | 10 | 10 | 10 | 10 | 0 |  |
| 11041900 | Grains of other cereals, rolled or flaked | 10 | 10 | 10 | 10 | 4 |  |
| 11042200 | Grains of oats, shelled, in pearls, cut, etc. | 10 | 10 | 10 | 10 | 0 |  |
| 11042300 | Grains of corn, shelled, in pearls, cut, etc. | 10 | 10 | 10 | 10 | 0 |  |
| 11042900 | Grains of other cereals, shelled, in pearls, cut, etc. | 10 | 10 | 10 | 10 | 0 |  |
| 11043000 | Germs of cereals, whole, rolled, flaked or ground | 10 | 10 | 10 | 10 | 0 |  |
| 11051000 | Flour, meal and powder of potato | 12 | 12 | 12 | 12 | 10 |  |
| 11052000 | Flakes, granules and pellets of potato | 12 | 12 | 12 | 12 | 10 |  |
| 11061000 | Flour, meal and powder of dried leguminous vegetables | 10 | 10 | 10 | 10 | 8 |  |
| 11062000 | Flour, meal and powder of roots and tubers | 10 | 10 | 10 | 10 | 8 |  |
| 11063000 | Flour, meal and powder of fruits, peels of citric, etc. | 10 | 10 | 10 | 10 | 8 |  |
| 11071010 | Malt not roasted, whole or cut | 14 | 14 | 14 | 14 | 8 |  |
| 11071020 | Malt, not roasted, ground or in flour | 14 | 14 | 14 | 14 | 15 |  |
| 11072010 | Malt, roasted, whole or cut | 14 | 14 | 14 | 14 | E |  |
| 11072020 | Malt, roasted, ground or in flour | 14 | 14 | 14 | 14 | E |  |
| 11081100 | Wheat starch | 10 | 10 | 10 | 10 | 10 |  |
| 11081200 | Maize (corn) starch | 10 | 10 | 10 | 0 | 8 |  |
| 11081300 | Potato starch | 10 | 10 | 10 | 0 | 10 |  |
| 11081400 | Manioc (cassava) starch | 10 | 10 | 10 | 0 | 8 |  |
| 11081900 | Other starches | 10 | 10 | 10 | 10 | 8 |  |
| 11082000 | Inulin | 10 | 10 | 10 | 10 | 8 |  |
| 11090000 | Wheat gluten, even dried | 31 | 10 | 10 | 0 | E |  |
| 12011000 | Soybeans, whether or not crushed, for sowing | 0 | 0 | 0 | 0 | 0 |  |
| 12019000 | Soybeans, whether or not crushed, except for sowing | 8 | 8 | 8 | 8 | 8 |  |
| 12023000 | Peanuts, not roasted or cooked, for sowing | 0 | 0 | 0 | 0 | 0 |  |
| 12024100 | Peanuts in shell, not roasted or ground | 8 | 8 | 8 | 8 | 4 |  |
| 12024200 | Peanuts shelled, whether or not broken | 10 | 10 | 10 | 10 | 0 |  |
| 12030000 | Copra in grains | 8 | 8 | 8 | 8 | 4 |  |
| 12040010 | Linseed seeds for sowing | 0 | 0 | 0 | 0 | 0 |  |
| 12040090 | Other linseed seeds, whether or not broken | 8 | 8 | 8 | 8 | 4 |  |
| 12051010 | Low erucic acid rape seeds, for sowing | 0 | 0 | 0 | 0 | 0 |  |
| 12051090 | Low erucic acid rape seeds, except for sowing | 8 | 8 | 8 | 8 | 4 |  |
| 12059010 | Other rape seeds, for sowing | 0 | 0 | 0 | 0 | 0 |  |
| 12059090 | Other rape seeds, except for sowing | 8 | 8 | 8 | 8 | 4 |  |
| 12060010 | Sunflower seeds, for sowing | 0 | 0 | 0 | 0 | 0 |  |
| 12060090 | Other sunflower seed, even crushed | 8 | 8 | 8 | 8 | 4 |  |
| 12071010 | Palm nuts and kernels, for sowing | 0 | 0 | 0 | 0 | 0 |  |
| 12071090 | Other palm nuts and kernels, whether or not broken | 8 | 8 | 8 | 8 | 4 |  |
| 12072100 | Cotton seeds for sowing | 0 | 0 | 0 | 0 | 0 |  |
| 12072900 | Cotton seeds, except for sowing | 8 | 8 | 8 | 8 | 0 |  |
| 12073010 | Castor seeds, for sowing | 0 | 0 | 0 | 0 | 0 |  |
| 12073090 | Other castor seeds, whether or not broken | 8 | 8 | 8 | 8 | 4 |  |
| 12074010 | Sesame seeds, for sowing | 0 | 0 | 0 | 0 | 0 |  |
| 12074090 | Other sesame seeds, whether or not broken | 8 | 8 | 8 | 8 | 4 |  |
| 12075010 | Mustard seeds, for sowing | 0 | 0 | 0 | 0 | 0 |  |
| 12075090 | Other mustard seeds, whether or not broken | 8 | 8 | 8 | 8 | 0 |  |
| 12076010 | Safflower seeds, for sowing | 0 | 0 | 0 | 0 | 0 |  |
| 12076090 | Other safflower seeds, whether or not broken | 8 | 8 | 8 | 8 | 0 |  |
| 12077010 | Melon seeds for sowing | 0 | 0 | 0 | 0 | 0 |  |
| 12077090 | Melon seeds, except for sowing | 8 | 8 | 8 | 8 | 0 |  |
| 12079110 | Poppy seeds, for sowing | 0 | 0 | 0 | 0 | 0 |  |
| 12079190 | Other poppy seeds, whether or not broken | 8 | 8 | 8 | 8 | 4 |  |
| 12079910 | Other oil seeds and oleaginous fruits, for sowing | 0 | 0 | 0 | 0 | 0 |  |
| 12079990 | Other oil seeds and oleaginous fruits, whether or not broken | 8 | 8 | 8 | 8 | 0 |  |
| 12081000 | Soy flour | 10 | 10 | 10 | 10 | 0 |  |
| 12089000 | Flours of other seeds, oleaginous fruits except mustard | 10 | 10 | 10 | 10 | 0 |  |
| 12091000 | Sugar beet seeds, for sowing | 0 | 0 | 0 | 0 | 0 |  |
| 12092100 | Lucerne (alfalfa) seeds, for sowing | 0 | 0 | 0 | 0 | 0 |  |
| 12092200 | Clover (Trifolium spp.) seeds, for sowing | 0 | 0 | 0 | 0 | 0 |  |
| 12092300 | Fescue seeds, for sowing | 0 | 0 | 0 | 0 | 0 |  |
| 12092400 | Kentucky blue grass (Poa pratensis L.) seeds, for sowing | 0 | 0 | 0 | 0 | 0 |  |
| 12092500 | Rye grass (Lolium multiflorum Lam., Lolium perenne L.) seeds, for sowing | 0 | 0 | 0 | 0 | 0 |  |
| 12092900 | Forage plants seeds, for sowing | 0 | 0 | 0 | 0 | 0 |  |
| 12093000 | Seed of herbaceous plants cultivated mainly for flowers, for sowing | 0 | 0 | 0 | 0 | 0 |  |
| 12099100 | Seeds of horticultural products, for sowing | 0 | 0 | 0 | 0 | 0 |  |
| 12099900 | Other seeds, fruit and spores, for sowing | 0 | 0 | 0 | 0 | 0 |  |
| 12101000 | Hop cones, fresh, dried, not ground, not powdered, etc. | 8 | 8 | 8 | 8 | 0 |  |
| 12102010 | Hop cones, ground, powdered or in the form of pellets | 8 | 8 | 0 | 8 | 0 |  |
| 12102020 | Lupulin | 8 | 8 | 8 | 8 | 4 |  |
| 12112000 | Ginseng roots, fresh, dried, including cut, ground, powder | 8 | 8 | 8 | 8 | 0 |  |
| 12113000 | Coca (leafs of), used in perfumery, medicine, etc. | 8 | 8 | 8 | 8 | 4 |  |
| 12114000 | Poppy straw, used in perfumery, medicine, etc. | 8 | 8 | 8 | 8 | 4 |  |
| 12119010 | Oregano, fresh or dried for perfumery, medicine, etc. | 8 | 8 | 8 | 8 | 4 |  |
| 12119090 | Other plants/part, fresh/dried, for perfumery, medicine, etc. | 8 | 8 | 8 | 8 | 4 |  |
| 12122100 | Algae that are fit for human consumption | 0 | 6 | 6 | 6 | 4 |  |
| 12122900 | Other Algae, fresh, chilled, frozen or dried | 0 | 6 | 6 | 6 | 4 |  |
| 12129100 | Sugar beet, fresh/chilled/dried/frozen not powder | 8 | 8 | 8 | 8 | 4 |  |
| 12129200 | Sugar cane (fresh, chilled, frozen, dry, powder) | 8 | 8 | 8 | 8 | 0 |  |
| 12129300 | Cane sugar, fresh, chilled, frozen or dried | 8 | 8 | 8 | 8 | 0 |  |
| 12129400 | Roots of chicory, fresh, frozen, dried or chilled | 8 | 8 | 8 | 8 | 0 |  |
| 12129910 | Stevia rebaudiana | 8 | 8 | 8 | 8 | 0 |  |
| 12129990 | Other vegetable products used mainly for human consumption | 8 | 8 | 8 | 8 | 0 |  |
| 12130000 | Cereal straw and husks, unprepared, ground, pressed, etc. | 8 | 8 | 8 | 8 | 0 |  |
| 12141000 | Lucerne (alfalfa) meal and pellets | 8 | 8 | 8 | 8 | 0 |  |
| 12149000 | Swedes, fodder roots, and other forage products | 8 | 8 | 8 | 8 | 0 |  |
| 13012000 | Gum Arabic | 4 | 4 | 4 | 4 | 4 |  |
| 13019010 | Lac | 4 | 4 | 4 | 4 | 0 |  |
| 13019090 | Other gums, resins, gum-resins, oleoresins; natural | 8 | 8 | 8 | 8 | 4 |  |
| 13021110 | Concentrated of straw of poppy | 8 | 8 | 8 | 8 | 4 |  |
| 13021190 | Other juices and vegetable extracts, of opium | 8 | 8 | 8 | 8 | 0 |  |
| 13021200 | Juices and extracts, of liquorice | 8 | 8 | 8 | 8 | 4 |  |
| 13021300 | Juices and extracts, of hop | 8 | 8 | 6 | 8 | 4 |  |
| 13021910 | Juices and extracts, of papaya (Carica papaya), dried | 8 | 8 | 8 | 8 | 0 |  |
| 13021920 | Juices and extracts, of seed of pomelo (grapefruit) | 8 | 8 | 8 | 8 | 0 |  |
| 13021930 | Juices and extracts of ginkgo biloba dried | 2 | 2 | 2 | 2 | 0 |  |
| 13021940 | Juices and extracts, valepotriates (valerian extracts) | 2 | 2 | 2 | 2 | 0 |  |
| 13021950 | Juices and extracts, of ginseng | 2 | 2 | 2 | 2 | 4 |  |
| 13021960 | Juices and extracts, of silymarin | 14 | 14 | 14 | 14 | 4 |  |
| 13021991 | Juice/extracts of pyrethrum/the root of plant containing rotenone | 2 | 2 | 2 | 2 | 0 |  |
| 13021999 | Other juices and vegetable extracts | 8 | 8 | 8 | 8 | 8 |  |
| 13022010 | Pectic substances | 8 | 8 | 8 | 8 | 4 |  |
| 13022090 | Other pectic substances, pectinates and pectates | 8 | 8 | 8 | 8 | 0 |  |
| 13023100 | Agar-agar | 13.5 | 10 | 10 | 10 | 4 |  |
| 13023211 | Endosperm flour | 8 | 8 | 8 | 8 | 0 |  |
| 13023219 | Other mucilages products thickeners, derived from locust beans | 8 | 8 | 8 | 8 | 4 |  |
| 13023220 | Mucilages products, thickeners, of guar seeds | 8 | 8 | 8 | 8 | 4 |  |
| 13023910 | Mucilages products, thickeners, of carrageenan | 10 | 10 | 10 | 0 | 8 |  |
| 13023990 | Mucilages products thickeners, derived from other vegetable | 8 | 8 | 8 | 8 | 8 |  |
| 14011000 | Bamboos used primarily for plaiting | 6 | 6 | 6 | 6 | 0 |  |
| 14012000 | Rattans used primarily for plaiting | 6 | 6 | 6 | 6 | 0 |  |
| 14019000 | Other materials vegetables for plaiting | 6 | 6 | 6 | 6 | 0 |  |
| 14042010 | Cotton linters, in brute | 6 | 6 | 6 | 6 | 0 |  |
| 14042090 | Other cotton linters | 6 | 6 | 6 | 6 | 0 |  |
| 14049010 | Vegetable materials for production of brooms/brushes | 6 | 6 | 6 | 6 | 4 |  |
| 14049090 | Other products of vegetable origin, for twisting | 6 | 6 | 6 | 6 | 4 |  |
| 15011000 | Lard | 8 | 8 | 8 | 8 | 4 |  |
| 15012000 | Other fats, pork | 8 | 8 | 8 | 8 | 4 |  |
| 15019000 | Birds fat | 8 | 8 | 8 | 8 | 0 |  |
| 15021011 | Beef tallow, crude | 6 | 6 | 6 | 6 | 4 |  |
| 15021012 | Melted tallow | 6 | 6 | 6 | 6 | 4 |  |
| 15021019 | Other beef tallow | 6 | 6 | 6 | 6 | 4 |  |
| 15021090 | Other bovine fats | 6 | 6 | 6 | 6 | 0 |  |
| 15029000 | Fats of sheep or goats | 6 | 6 | 6 | 6 | 4 |  |
| 15030000 | Lard stearin, lard oil, etc. unprepared | 8 | 8 | 8 | 8 | 0 |  |
| 15041011 | Oils of livers of cod, crude | 4 | 4 | 4 | 4 | 0 |  |
| 15041019 | Other oils of livers of cod | 4 | 4 | 4 | 4 | 0 |  |
| 15041090 | Other oils of livers of other fish and their fractions | 10 | 10 | 10 | 10 | 0 |  |
| 15042000 | Fats and oils and their fractions, of fish | 10 | 10 | 10 | 10 | 4 |  |
| 15043000 | Fats and oils and their fractions, of marine mammals | 10 | 10 | 10 | 10 | 4 |  |
| 15050010 | Lanolin | 8 | 8 | 8 | 8 | 8 |  |
| 15050090 | Other fatty substances derived of lanolin, including wool grease | 6 | 6 | 6 | 6 | 4 |  |
| 15060000 | Other fats, oils, animals, including refined but not chemically modified | 6 | 6 | 6 | 6 | 0 |  |
| 15071000 | Crude soya-bean oil, whether or not degummed | 10 | 10 | 10 | 10 | 8 |  |
| 15079011 | Soya-bean oil, refined, in containers with capacity ≤ 5 l | 12 | 12 | 12 | 25 | 10 |  |
| 15079019 | Soya-bean oil, refined, in containers with capacity > 5 l | 12 | 12 | 12 | 25 | 10 |  |
| 15079090 | Other soya-bean oils | 10 | 10 | 10 | 10 | 0 |  |
| 15081000 | Ground-nut oil, in crude | 10 | 10 | 10 | 10 | 8 |  |
| 15089000 | Other ground-nut oil | 12 | 12 | 12 | 12 | 10 |  |
| 15091000 | Olive oil, virgin | 31.5 | 10 | 10 | 10 | 15 |  |
| 15099010 | Olive oil, refined | 31.5 | 10 | 10 | 10 | 15 |  |
| 15099090 | Other olive oil | 31.5 | 10 | 10 | 10 | 15 |  |
| 15100000 | Other oils of olives and mixtures with olive oil of olive | 10 | 10 | 10 | 10 | 4 |  |
| 15111000 | Palm oil, in crude | 10 | 10 | 10 | 10 | 8 |  |
| 15119000 | Other palm oil | 10 | 10 | 10 | 10 | 8 |  |
| 15121110 | Sunflower-seed oil, in crude | 10 | 10 | 10 | 10 | 8 |  |
| 15121120 | Safflower oil, in crude | 10 | 10 | 10 | 10 | 0 |  |
| 15121911 | Soya-bean oil, refined, in containers with capacity ≤ 5 l | 12 | 12 | 12 | 21 | 10 |  |
| 15121919 | Other sunflower-seed oil | 12 | 12 | 12 | 21 | 10 |  |
| 15121920 | Other safflower oil | 10 | 10 | 10 | 10 | 0 |  |
| 15122100 | Crude cotton-seed oil, containing or not gossypol | 10 | 10 | 10 | 10 | 4 |  |
| 15122910 | Cotton-seed oil, refined | 10 | 10 | 10 | 10 | 8 |  |
| 15122990 | Other cotton-seed oil | 10 | 10 | 10 | 10 | 0 |  |
| 15131100 | Coconut (copra) oil, crude | 10 | 10 | 10 | 10 | 8 |  |
| 15131900 | Other coconut (copra) oil | 10 | 10 | 10 | 10 | 4 |  |
| 15132110 | Palm kernel oil, crude | 2 | 10 | 10 | 0 | 4 |  |
| 15132120 | Babassu oil, crude | 10 | 10 | 10 | 10 | 0 |  |
| 15132910 | Other palm kernel oil | 2 | 10 | 10 | 10 | 8 |  |
| 15132920 | Other babassu oil | 10 | 10 | 10 | 10 | 0 |  |
| 15141100 | Wild turnip oil, low content, in crude | 10 | 10 | 10 | 10 | 8 |  |
| 15141910 | Wild turnip oil, low content, refined | 10 | 10 | 10 | 10 | 8 |  |
| 15141990 | Other wild turnip oil, which has an erucic acid content of < 2%” | 10 | 10 | 10 | 10 | 8 |  |
| 15149100 | Other wild turnip oil, low content, in crude | 10 | 10 | 10 | 10 | 4 |  |
| 15149910 | Other wild turnip oil, low content, refined | 10 | 10 | 10 | 10 | 8 |  |
| 15149990 | Other wild turnip oil | 10 | 10 | 10 | 10 | 8 |  |
| 15151100 | Linseed oil, in crude | 10 | 10 | 10 | 10 | 0 |  |
| 15151900 | Other linseed oil | 10 | 10 | 10 | 10 | 4 |  |
| 15152100 | Maize (corn) oil, in crude | 10 | 10 | 10 | 10 | 0 |  |
| 15152910 | Maize (corn) oil, refined, in container with capacity ≤ 5 l | 10 | 10 | 10 | 25 | 10 |  |
| 15152990 | Other maize (corn) oil | 10 | 10 | 10 | 25 | 0 |  |
| 15153000 | Castor oil | 10 | 30 | 10 | 10 | E |  |
| 15155000 | Sesame oil | 10 | 10 | 10 | 10 | 4 |  |
| 15159010 | Jojoba oil and their fractions | 10 | 10 | 10 | 10 | 4 |  |
| 15159021 | Tung oil, in crude, not chemically modified | 10 | 10 | 10 | 10 | 0 |  |
| 15159022 | Tung oil, refined, not chemically modified | 10 | 10 | 10 | 10 | 0 |  |
| 15159090 | Other fixed vegetable fats and oils, refined or not | 10 | 10 | 10 | 10 | 4 |  |
| 15161000 | Animal fats and oils, hydrogenated, inter‑esterified, etc. | 10 | 10 | 10 | 10 | 8 |  |
| 15162000 | Vegetable fats and oils, hydrogenated, inter‑esterified, etc. | 35 | 20 | 10 | 10 | 10 |  |
| 15171000 | Margarine (except liquid margarine) | 12 | 12 | 12 | 12 | 4 |  |
| 15179010 | Mixtures of refined oils, in container with capacity ≤ 5 l | 12 | 12 | 12 | 25 | 10 |  |
| 15179090 | Other edible mixtures preparations of fats, oils, etc. | 35 | 12 | 12 | 25 | 10 |  |
| 15180010 | Epoxidized vegetable oil | 10 | 10 | 10 | 10 | 8 |  |
| 15180090 | Other animal fat and oil/cooked vegetables/oxidized, etc. | 10 | 10 | 10 | 10 | 8 |  |
| 15200010 | Crude glycerol | 8 | 8 | 8 | 8 | 8 |  |
| 15200020 | Glycerol waters and glycerol lyes | 10 | 10 | 10 | 10 | 8 |  |
| 15211000 | Vegetable waxes | 10 | 10 | 10 | 10 | 8 |  |
| 15219011 | Bee wax, in crude | 10 | 10 | 10 | 10 | 4 |  |
| 15219019 | Other bee waxes, in crude | 10 | 10 | 10 | 10 | 4 |  |
| 15219090 | Vegetable waxes, other insect waxes/spermaceti, refined or not, coloured or not | 10 | 10 | 10 | 10 | 0 |  |
| 15220000 | Degras and residues from treatment greases substances etc. | 10 | 10 | 10 | 10 | 0 |  |
| 16010000 | Sausages of meat, meat offal, blood, their food preparations | 16 | 16 | 16 | 16 | 10 |  |
| 16021000 | Homogenized prepared of meat, edible offal, blood | 16 | 16 | 16 | 16 | 10 |  |
| 16022000 | Prepared preserved edible, of liver of animals | 16 | 16 | 16 | 16 | 10 |  |
| 16023100 | Prepared preserved edible, of turkey | 16 | 16 | 16 | 16 | 10 |  |
| 16023210 | Rooster/chicken, uncooked, meat > 57 % weight | 16 | 16 | 16 | 16 | 10 |  |
| 16023220 | Rooster/chicken, cooked, meat > 57 % weight | 16 | 16 | 16 | 16 | 10 |  |
| 16023230 | Rooster/chicken, meat 25 % ≤ weight < 57 % | 16 | 16 | 16 | 16 | 10 |  |
| 16023290 | Other prepared/preserved, of fowls | 16 | 16 | 16 | 16 | 10 |  |
| 16023900 | Prepared preserved edible, of other birds | 16 | 16 | 16 | 16 | 10 |  |
| 16024100 | Prepared preserved edible, hams, cuts thereof, of swine | 16 | 16 | 16 | 16 | 15 |  |
| 16024200 | Prepared preserved edible, shoulders, cuts thereof, of swine | 16 | 16 | 16 | 16 | 10 |  |
| 16024900 | Other prepared preserved edible, of swine and mixtures | 16 | 16 | 16 | 16 | 10 |  |
| 16025000 | Prepared preserved edible, of bovine | 16 | 16 | 16 | 16 | 0 |  |
| 16029000 | Prepared preserved edible, of meat offal, blood | 16 | 16 | 16 | 16 | 0 |  |
| 16030000 | Extracts and juices of meat, fish or crustaceans, etc. | 16 | 16 | 16 | 16 | 8 |  |
| 16041100 | Prepared preserved, of salmon, whole or in pieces | 16 | 16 | 16 | 16 | 15 |  |
| 16041200 | Prepared preserved, of herrings, whole or in pieces | 16 | 16 | 16 | 16 | 15 |  |
| 16041310 | Prepared preserved, of sardines, whole or in pieces | 16 | 32 | 16 | 16 | 15 |  |
| 16041390 | Prepared preserved of sardinella, brisling, whole/in pieces | 16 | 16 | 16 | 16 | E |  |
| 16041410 | Prepared preserved, of tunas, whole or in pieces | 16 | 16 | 16 | 16 | 15 |  |
| 16041420 | Prepared preserved, of skipjack, whole or in pieces | 16 | 16 | 16 | 16 | E |  |
| 16041430 | Prepared preserved, of bonito, whole or in pieces | 16 | 16 | 16 | 16 | E |  |
| 16041500 | Prepared preserved, of mackerel, etc. whole or in pieces | 16 | 16 | 16 | 16 | E |  |
| 16041600 | Prepared preserved, of anchovies, whole or in pieces | 16 | 16 | 16 | 16 | 15 |  |
| 16041700 | Prepared or preserved, eel | 16 | 16 | 16 | 16 | 15 |  |
| 16041900 | Prepared preserved, of other fish, whole or in pieces | 16 | 16 | 16 | 16 | E |  |
| 16042010 | Other prepared preserved, of tunas | 16 | 16 | 16 | 16 | 15 |  |
| 16042020 | Other prepared preserved, of bonito | 16 | 16 | 16 | 16 | E |  |
| 16042030 | Other prepared preserved, of sardines, sardinelas, etc. | 16 | 16 | 16 | 16 | 15 |  |
| 16042090 | Other prepared preserved, of other fish | 16 | 16 | 16 | 16 | 15 |  |
| 16043100 | Caviar | 16 | 16 | 16 | 16 | 15 |  |
| 16043200 | Caviar substitutes | 16 | 16 | 16 | 16 | 15 |  |
| 16051000 | Prepared preserved, of crab | 16 | 16 | 16 | 16 | 15 |  |
| 16052100 | Prepared or preserved shrimp, not in closed container | 16 | 16 | 16 | 16 | E |  |
| 16052900 | Prepared or preserved shrimp, except not in closed container | 16 | 16 | 16 | 16 | E |  |
| 16053000 | Prepared preserved, of lobster | 16 | 16 | 16 | 16 | 15 |  |
| 16054000 | Prepared preserved, of other crustaceans | 16 | 16 | 16 | 16 | E |  |
| 16055100 | Prepared or preserved, oysters | 16 | 16 | 16 | 16 | E |  |
| 16055200 | Prepared or preserved, scallop and other seafood | 16 | 16 | 16 | 16 | E |  |
| 16055300 | Prepared or preserved, mussels | 16 | 16 | 16 | 16 | E |  |
| 16055400 | Prepared or preserved, squid and cuttlefish | 16 | 16 | 16 | 16 | 15 |  |
| 16055500 | Prepared or preserved, octopus | 16 | 16 | 16 | 16 | 15 |  |
| 16055600 | Prepared or preserved, clams, cockles | 16 | 16 | 16 | 16 | 15 |  |
| 16055700 | Prepared or preserved, abalones | 16 | 16 | 16 | 16 | 15 |  |
| 16055800 | Prepared or preserved, snails (except from sea) | 16 | 16 | 16 | 16 | 15 |  |
| 16055900 | Prepared or preserved, other mollusks | 16 | 16 | 16 | 16 | E |  |
| 16056100 | Prepared or preserved, sea cucumbers | 16 | 16 | 16 | 16 | 15 |  |
| 16056200 | Prepared or preserved, sea urchin | 16 | 16 | 16 | 16 | 15 |  |
| 16056300 | Prepared or preserved, jellyfish | 16 | 16 | 16 | 16 | 15 |  |
| 16056900 | Prepared or preserved, other aquatic invertebrates | 16 | 16 | 16 | 16 | 15 |  |
| 17011200 | Beet sugar, in crude | 20 | 16 | 30 | 5 | 10 |  |
| 17011300 | Cane sugar mentioned in note 2 of heading 1701 | 20 | 16 | 30 | 5 | 10 |  |
| 17011400 | Other cane sugar | 20 | 16 | 30 | 16 | 10 |  |
| 17019100 | Other cane or beet sugar added flavouring or colouring | 20 | 16 | 30 | 35 | 10 |  |
| 17019900 | Other cane/beet sugar/chemically pure sucrose, in solid | 20 | 16 | 30 | 35 | E |  |
| 17021100 | Lactose and lactose syrup, by weight ≥ 99 % lactose, etc. | 16 | 16 | 12 | 16 | 4 |  |
| 17021900 | Other lactose and lactose syrup | 16 | 16 | 16 | 16 | 4 |  |
| 17022000 | Maple sugar and maple syrup | 16 | 16 | 16 | 16 | 0 |  |
| 17023011 | Chemically pure glucose | 16 | 16 | 16 | 16 | 10 |  |
| 17023019 | Other fructose containing, in dry state, by weight < 20 % fructose | 16 | 16 | 16 | 16 | 10 |  |
| 17023020 | Glucose syrup containing, in dry state, by weight < 20 % fructose | 16 | 16 | 16 | 16 | 10 |  |
| 17024010 | Glucose containing, in dry state, 20 % ≤ weight < 50 % of fructose | 16 | 16 | 12 | 16 | 10 |  |
| 17024020 | Glucose syrup containing, in dry state, 20 % ≤ weight < 50 % of fructose | 16 | 16 | 16 | 16 | 10 |  |
| 17025000 | Chemically pure fructose | 16 | 16 | 16 | 16 | 10 |  |
| 17026010 | Fructose containing, in dry state, weight > 50 % of fructose | 16 | 16 | 16 | 16 | 10 |  |
| 17026020 | Glucose syrup containing, in dry state, weight > 50 % of fructose | 16 | 16 | 16 | 16 | 10 |  |
| 17029000 | Other sugar, sugar syrup, honey substitute, etc. | 16 | 16 | 16 | 16 | 10 |  |
| 17031000 | Cane molasses | 16 | 16 | 16 | 16 | 0 |  |
| 17039000 | Molasses resulting from the extraction or refining sugar | 16 | 16 | 16 | 16 | 4 |  |
| 17041000 | Chewing gums, without cocoa, whether or not sugar-coated | 20 | 20 | 20 | 20 | 15 |  |
| 17049010 | White chocolate, not containing cocoa | 20 | 20 | 20 | 20 | CH2 |  |
| 17049020 | Chocolates, caramels, sweets, tablets, not containing cocoa | 20 | 20 | 20 | 20 | 15 |  |
| 17049090 | Other products sugar confectionery, not containing cocoa | 20 | 20 | 20 | 20 | 15 |  |
| 18010000 | Cocoa (whole or broken), raw or roasted | 10 | 10 | 10 | 10 | 0 |  |
| 18020000 | Cocoa shells, husks, skins and other cocoa waste | 10 | 10 | 10 | 10 | 0 |  |
| 18031000 | Cocoa paste, not defatted | 12 | 12 | 12 | 0 | 15 |  |
| 18032000 | Cocoa paste, wholly or partly defatted | 12 | 12 | 12 | 0 | 10 |  |
| 18040000 | Butter, fat and oil, from cocoa | 12 | 12 | 12 | 0 | 15 |  |
| 18050000 | Cocoa (powder), without added sugar or other sweeteners | 14 | 14 | 11 | 14 | 15 |  |
| 18061000 | Cocoa powder, containing added sugar or other sweetening matter | 18 | 18 | 18 | 18 | CH2 |  |
| 18062000 | Other preparations in blocks, slabs, bars with cocoa, weighing > 2 kg, etc | 18 | 18 | 18 | 18 | CH1 |  |
| 18063110 | Filled chocolate, in tablets, slabs or bars | 20 | 20 | 20 | 20 | CH2 |  |
| 18063120 | Other food preparations containing cocoa, filled, tablets, etc. | 20 | 20 | 20 | 20 | CH2 |  |
| 18063210 | Chocolate not filled, in tablets, slabs and bars | 20 | 20 | 20 | 20 | CH2 |  |
| 18063220 | Other food preparations containing cocoa, not filled, tablets, etc. | 20 | 20 | 20 | 20 | CH2 |  |
| 18069000 | Other chocolate and food preparations containing cocoa | 20 | 20 | 2 | 20 | CH1 |  |
| 19011010 | Modified milk, preparations for infant use | 16 | 16 | 2 | 16 | TRQ-3 |  |
| 19011020 | Lactea flour, preparations for infant use | 18 | 18 | 18 | 18 | TRQ-3 |  |
| 19011030 | Preparation basis of flours, meals or starch, for infant use | 18 | 18 | 18 | 18 | 10 |  |
| 19011090 | Other preparations for infant use | 18 | 18 | 18 | 18 | TRQ-3 |  |
| 19012000 | Mixes and doughs for the preparation of bakery, pastry and biscuit products of heading 19.05 | 14 | 14 | 14 | 14 | 15 |  |
| 19019010 | Malt extract | 14 | 14 | 14 | 14 | 0 |  |
| 19019020 | Cream with a basis of cooked milk with added sugar | 16 | 16 | 16 | 16 | 0 |  |
| 19019090 | Other food preparations of flour, etc. cocoa < 40 % | 16 | 16 | 16 | 16 | 10 |  |
| 19021100 | Uncooked pasta, not stuffed, containing eggs | 16 | 16 | 16 | 16 | E |  |
| 19021900 | Other uncooked pasta, not stuffed, etc. | 16 | 16 | 16 | 16 | E |  |
| 19022000 | Stuffed pasta, including cooked, prepared another way | 16 | 16 | 16 | 16 | E |  |
| 19023000 | Other pasta | 16 | 16 | 16 | 16 | E |  |
| 19024000 | Couscous | 16 | 16 | 16 | 16 | 0 |  |
| 19030000 | Tapioca and substitutes thereof, from starch, flakes, etc. | 16 | 16 | 16 | 16 | 0 |  |
| 19041000 | Cereal products, obtained by swelling or roasting | 16 | 16 | 2 | 16 | 15 |  |
| 19042000 | Preparation foods obtained from cereal flake and mixtures | 16 | 16 | 16 | 16 | 15 |  |
| 19043000 | Bulgur wheat | 16 | 16 | 16 | 16 | 10 |  |
| 19049000 | Other cereal in grain, pre-cooked or otherwise prepared | 16 | 16 | 16 | 16 | 15 |  |
| 19051000 | Crispbread | 18 | 18 | 18 | 18 | 10 |  |
| 19052010 | Panettone | 18 | 18 | 18 | 18 | E |  |
| 19052090 | Other spiced bread, except panettone | 18 | 18 | 18 | 18 | E |  |
| 19053100 | Sweet biscuits, containing sweetener added | 18 | 18 | 18 | 18 | 10 |  |
| 19053200 | Waffles and wafers | 18 | 18 | 18 | 18 | 10 |  |
| 19054000 | Rusks, toasted bread and similar toasted products | 18 | 18 | 18 | 18 | 15 |  |
| 19059010 | Sliced bread | 18 | 18 | 18 | 18 | 15 |  |
| 19059020 | Cookies | 18 | 18 | 18 | 18 | 15 |  |
| 19059090 | Other products of bakery, pastry shop, biscuits etc., whether or not containing cocoa | 18 | 18 | 18 | 18 | 15 |  |
| 20011000 | Cucumbers/gherkin, prepared/preserved in vinegar or acetic acid | 14 | 14 | 14 | 14 | 10 |  |
| 20019000 | Other vegetable products etc. prepared/preserved in vinegar, acetic acid | 14 | 14 | 14 | 14 | 10 |  |
| 20021000 | Tomatoes, whole or in pieces, prepared or preserved | 14 | 14 | 14 | 14 | T1 |  |
| 20029010 | Tomato juice | 14 | 14 | 14 | 14 | 10 |  |
| 20029090 | Other tomatoes prepared/preserved, except by vinegar/acetic acid | 14 | 14 | 14 | 14 | E |  |
| 20031000 | Mushrooms of the genus Agaricus, prepared or preserved | 35 | 35 | 14 | 14 | 10 |  |
| 20039000 | Mushrooms, prepared or preserved, except in vinegar | 14 | 14 | 14 | 14 | 8 |  |
| 20041000 | Potatoes prepared or preserved, frozen | 14 | 14 | 14 | 14 | 8 |  |
| 20049000 | Other vegetable products, prepared/preserved, frozen except in vinegar, etc. | 14 | 14 | 14 | 14 | 10 |  |
| 20051000 | Homogenized vegetables products, prepared/preserved not frozen | 14 | 14 | 14 | 14 | 10 |  |
| 20052000 | Potatoes prepared/preserved, not frozen | 14 | 14 | 12 | 14 | 10 |  |
| 20054000 | Pears prepared/preserved, not frozen | 14 | 14 | 14 | 14 | E |  |
| 20055100 | Beans in grain prepared/preserved, not frozen | 14 | 14 | 14 | 14 | 10 |  |
| 20055900 | Other beans prepared/preserved, not frozen except vinegar, etc. | 14 | 14 | 14 | 14 | E |  |
| 20056000 | Asparagus prepared/preserved, not frozen | 14 | 14 | 14 | 14 | 10 |  |
| 20057000 | Olives, prepared/preserved, not frozen except in vinegar, etc. | 14 | 14 | 14 | 14 | E |  |
| 20058000 | Sweet corn, prepared/preserved, not frozen | 14 | 14 | 14 | 14 | E |  |
| 20059100 | Bambu shoots, not frozen, conserved in vinegar/acetic acid | 14 | 14 | 14 | 14 | 0 |  |
| 20059900 | Other vegetable products, not frozen, conserved in vinegar/acid acetic | 14 | 14 | 14 | 14 | 10 |  |
| 20060000 | Vegetables fruit, fruit-pee, etc. preserved by sugar | 14 | 14 | 14 | 14 | 4 |  |
| 20071000 | Homogenised preparations of fruit, for cooked, for infant use | 14 | 14 | 14 | 14 | 10 |  |
| 20079100 | Jams, fruit jellies, marmelade purée and pastes, of citric | 14 | 14 | 14 | 14 | 10 |  |
| 20079910 | Jellies, marmalades, of other fruits | 14 | 14 | 14 | 14 | 10 |  |
| 20079990 | Jams, purée, pastes, of other fruits | 14 | 14 | 14 | 14 | 10 |  |
| 20081100 | Ground-nuts prepared or preserved | 14 | 14 | 14 | 14 | 10 |  |
| 20081900 | Other hard peel fruits, other seeds prepared/preserved | 14 | 14 | 14 | 14 | 10 |  |
| 20082010 | Pineapples prepared/preserved with sweetening water, etc. | 35 | 14 | 14 | 14 | 10 |  |
| 20082090 | Pineapples otherwise prepared or preserved | 14 | 14 | 14 | 14 | 10 |  |
| 20083000 | Citrus fruit prepared or preserved | 14 | 14 | 14 | 14 | 0 |  |
| 20084010 | Pears prepared/preserved with, sweetening water, including syrup | 14 | 14 | 14 | 14 | 10 |  |
| 20084090 | Pears otherwise prepared or preserved | 14 | 14 | 14 | 14 | 10 |  |
| 20085000 | Apricots, prepared or preserved | 14 | 14 | 14 | 14 | 10 |  |
| 20086010 | Cherries, prepared/preserved in sweetening water, including syrup | 14 | 14 | 14 | 14 | 10 |  |
| 20086090 | Cherries, otherwise prepared or preserved | 14 | 14 | 14 | 14 | 10 |  |
| 20087010 | Peaches, prepared/preserved in sweetening water, including syrup | 35 | 55 | 14 | 35 | 10 |  |
| 20087020 | Peaches prepared/preserved in water, brix value ≥ 20 | 35 | 35 | 14 | 35 | 10 |  |
| 20087090 | Peaches, otherwise prepared or preserved | 35 | 35 | 14 | 35 | 10 |  |
| 20088000 | Strawberries, prepared or preserved | 14 | 14 | 14 | 14 | 10 |  |
| 20089100 | Palm heart, prepared or preserved | 14 | 14 | 14 | 14 | 0 |  |
| 20089300 | Red cranberry, prepared or preserved in other forms | 14 | 14 | 14 | 14 | 8 |  |
| 20089710 | Mixtures of fruits, prepared in sweetened water | 14 | 14 | 14 | 14 | 10 |  |
| 20089790 | Mixtures of prepared fruit, otherwise preserved | 14 | 14 | 14 | 14 | 10 |  |
| 20089900 | Fruit and other parts of plants, otherwise prepared/preserved | 14 | 14 | 14 | 14 | 10 |  |
| 20091100 | Frozen unfermented, orange juice | 14 | 14 | 14 | 14 | 0 |  |
| 20091200 | Orange juice, not frozen, brix value ≤ 20 | 14 | 14 | 14 | 14 | 4 |  |
| 20091900 | Other unfermented, orange juice | 14 | 14 | 14 | 14 | 0 |  |
| 20092100 | Grapefruit juice, of a brix value ≤ 20 | 14 | 14 | 14 | 14 | 0 |  |
| 20092900 | Other grapefruit juice | 14 | 14 | 14 | 14 | 0 |  |
| 20093100 | Other citric juice of a brix value ≤ 20 | 14 | 14 | 14 | 14 | 4 |  |
| 20093900 | Other juice of other citric | 14 | 14 | 14 | 14 | 0 |  |
| 20094100 | Pineapple juice of a brix value ≤ 20 | 14 | 14 | 14 | 14 | 0 |  |
| 20094900 | Other pineapple juices | 14 | 14 | 14 | 14 | 0 |  |
| 20095000 | Tomato juices, unfermented | 14 | 14 | 14 | 14 | 8 |  |
| 20096100 | Grape juice of a brix value ≤ 30 | 14 | 14 | 14 | 14 | E |  |
| 20096900 | Other grape juices | 14 | 14 | 14 | 14 | E |  |
| 20097100 | Apple juice of a brix value ≤ 20 | 14 | 14 | 14 | 14 | 4 |  |
| 20097900 | Other apple juices | 14 | 14 | 0 | 14 | 4 |  |
| 20098100 | Juice of red cranberry | 14 | 14 | 14 | 14 | 4 |  |
| 20098910 | Juice of peach, brix value ≥ 60 | 14 | 14 | 14 | 14 | 0 |  |
| 20098990 | Other fruit juice, unfermented, without added sugar | 14 | 14 | 14 | 14 | 0 |  |
| 20099000 | Mixtures of juices, unfermented | 14 | 14 | 14 | 14 | 10 |  |
| 21011110 | Soluble coffee, including decaffeinated | 16 | 16 | 16 | 16 | 8 |  |
| 21011190 | Other extracts, essences and concentrates, of coffee | 16 | 16 | 16 | 16 | 15 |  |
| 21011200 | Preparations with a basis of these extracts, essences/concentrates of coffee | 16 | 16 | 16 | 16 | 8 |  |
| 21012010 | Extracts, essences and concentrates, of tea | 16 | 16 | 16 | 16 | 15 |  |
| 21012020 | Extracts, essences and concentrates, of mate | 16 | 16 | 16 | 16 | 4 |  |
| 21013000 | Roasted chicory and other roasted coffee substitute, etc. | 14 | 14 | 14 | 14 | 0 |  |
| 21021010 | Live yeast "Saccharomyces boulardii" | 2 | 2 | 2 | 2 | 4 |  |
| 21021090 | Other live yeasts | 14 | 14 | 14 | 14 | 10 |  |
| 21022000 | Inactive yeasts; other single-cell micro‑organisms, dead | 14 | 14 | 14 | 14 | 15 |  |
| 21023000 | Prepared baking powders | 14 | 14 | 14 | 14 | 10 |  |
| 21031010 | Soya sauce, prepared, immediate packings, weighing ≤ 1 kg | 18 | 18 | 18 | 18 | 8 |  |
| 21031090 | Other soya sauce, prepared | 16 | 16 | 16 | 16 | 0 |  |
| 21032010 | Tomato ketchup and other tomato sauces immediate packings weighing ≤ 1 kg | 18 | 18 | 18 | 18 | 10 |  |
| 21032090 | Other tomato ketchup and other tomato sauces, prepared | 16 | 16 | 16 | 16 | 10 |  |
| 21033010 | Mustard flour | 16 | 16 | 16 | 16 | 4 |  |
| 21033021 | Mustard prepared, in immediate packings weighing ≤ 1 kg | 18 | 18 | 18 | 18 | 10 |  |
| 21033029 | Other prepared mustard | 16 | 16 | 16 | 16 | 10 |  |
| 21039011 | Mayonnaise immediate packings, weighing ≤ 1 kg | 18 | 18 | 18 | 18 | 10 |  |
| 21039019 | Other mayonnaise | 16 | 16 | 16 | 16 | 10 |  |
| 21039021 | Condiments/mixed seasonings, composed, immediate packings weighing ≤ 1 kg | 18 | 18 | 18 | 18 | 10 |  |
| 21039029 | Other condiments and mixed seasonings, composed | 16 | 16 | 16 | 16 | 10 |  |
| 21039091 | Other sauces preparations, sauce preparations, immediate packings weighing ≤ 1 kg | 18 | 18 | 18 | 18 | 10 |  |
| 21039099 | Other sauces preparations and sauce prepared | 16 | 16 | 16 | 16 | 10 |  |
| 21041011 | Preparations soups and broths, immediate packings weighing ≤ 1 kg | 18 | 18 | 18 | 18 | 10 |  |
| 21041019 | Other preparations for soups and broths | 16 | 16 | 16 | 16 | 0 |  |
| 21041021 | Soups and broths, prepared, immediate packings weighing ≤ 1 kg | 18 | 18 | 18 | 18 | E |  |
| 21041029 | Other soups and broths, prepared | 16 | 16 | 16 | 16 | 0 |  |
| 21042000 | Homogenised composite food preparations | 16 | 16 | 16 | 16 | 8 |  |
| 21050010 | Ice cream, whether or not containing cocoa, immediate packing weighing ≤ 2 kg | 18 | 18 | 18 | 18 | 10 |  |
| 21050090 | Other ice cream, even containing cocoa | 16 | 16 | 16 | 16 | 10 |  |
| 21061000 | Protein concentrates and textured protein substances | 14 | 14 | 14 | 14 | 8 |  |
| 21069010 | Other preparations for elaboration of drinks | 22 | 14 | 14 | 0 | E |  |
| 21069021 | Powder for preparations of puddings, immediate packing weighing ≤ 1 kg | 18 | 18 | 18 | 18 | E |  |
| 21069029 | Powder for preparations of cream, ice cream, jelly, etc. | 16 | 16 | 16 | 16 | 10 |  |
| 21069030 | Alimentary complements | 16 | 16 | 16 | 16 | 10 |  |
| 21069040 | Mixtures with a basis of sodium ascorbate/glucose for preparations | 14 | 14 | 14 | 14 | 10 |  |
| 21069050 | Chewing gum, without sugar | 16 | 16 | 16 | 16 | 10 |  |
| 21069060 | Caramels, sweets, tablets and similar products, without sugar | 16 | 16 | 16 | 16 | 10 |  |
| 21069090 | Other food preparations | 16 | 16 | 16 | 16 | 10 |  |
| 22011000 | Mineral waters/aerated waters no added sugar, not flavoured, etc. | 20 | 20 | 20 | 20 | 4 |  |
| 22019000 | Other waters no added sugar not flavoured, etc. ice/snow | 20 | 20 | 20 | 20 | 8 |  |
| 22021000 | Waters, including mineral/aerated, added sugar, flavoured, etc. | 20 | 20 | 20 | 20 | 8 |  |
| 22029000 | Non-alcoholic beverages (except water, fruit/vegetable juice) | 35 | 20 | 20 | 20 | 10 |  |
| 22030000 | Beer made from malt | 20 | 20 | 20 | 20 | 10 |  |
| 22041010 | Wine of fresh grapes, "champagne" type | 35 | 20 | 18 | 20 | 8 |  |
| 22041090 | Other sparkling wines, except "champagne" type | 20 | 20 | 20 | 20 | SW/12 |  |
| 22042100 | Other wine, grape must, fermented alcohol containers ≤ 2 l | 20 | 27 | 19 | 20 | 8 |  |
| 22042911 | Wines in containers with capacity not over 5 litres | 20 | 20 | 20 | 20 | 8 |  |
| 22042919 | Wines in containers with capacity over 5 litres | 20 | 20 | 20 | 20 | E |  |
| 22042920 | Grape must | 20 | 20 | 20 | 20 | E |  |
| 22043000 | Other grape must | 20 | 20 | 20 | 20 | E |  |
| 22051000 | Vermouth, other wine of fresh grapes flavoured containers ≤ 2 l | 20 | 20 | 20 | 20 | 10 |  |
| 22059000 | Other vermouth and other wine of fresh grapes, flavoured | 20 | 20 | 20 | 20 | 10 |  |
| 22060010 | Cider | 20 | 20 | 20 | 20 | 10 |  |
| 22060090 | Other fermented beverages and mixtures of fermented beverages | 20 | 20 | 20 | 20 | E |  |
| 22071010 | Ethyl alcohol, not undenatured, water content ≤ 1 % | 20 | 0 | 20 | 20 | 10 |  |
| 22071090 | Other ethyl alcohol, not undenatured | 20 | 20 | 20 | 20 | 8 |  |
| 22072011 | Ethyl alcohol with water content ≤ 1 % volume | 20 | 0 | 20 | 20 | 8 |  |
| 22072019 | Other ethyl alcohol, undenatured | 20 | 20 | 20 | 20 | 8 |  |
| 22072020 | Spirits, denatured, of any strength | 20 | 20 | 20 | 20 | 8 |  |
| 22082000 | Spirits obtained by distilling grape wine or grape marc | 20 | 20 | 20 | 20 | 4 |  |
| 22083010 | Whiskies, alcoholic content > 50 % vol, in container capacity ≥ 50 l | 6 | 12 | 12 | 0 | 0 |  |
| 22083020 | Whiskies, capacity container ≤ 2 l | 35 | 20 | 18 | 20 | 4 |  |
| 22083090 | Other whiskies | 20 | 20 | 20 | 20 | 15 |  |
| 22084000 | Rum and tafia | 20 | 20 | 20 | 20 | 4 |  |
| 22085000 | Gin and Geneva | 20 | 20 | 20 | 20 | 4 |  |
| 22086000 | Vodka | 20 | 20 | 18 | 20 | 4 |  |
| 22087000 | Liqueurs | 20 | 20 | 18 | 20 | 4 |  |
| 22089000 | Other alcohol drinks | 20 | 20 | 20 | 20 | 4 |  |
| 22090000 | Vinegar and substitutes for vinegar obtained from acetic acid, for human consumption | 20 | 20 | 20 | 20 | 10 |  |
| 23011010 | Flours, meals and pellets, of meat, unfit for human consumption | 6 | 6 | 6 | 6 | 0 |  |
| 23011090 | Flours, meat offal/greaves, unfit for human consumption | 6 | 6 | 6 | 6 | 0 |  |
| 23012010 | Flours, meals and pellets, of fish, unfit for human consumption | 6 | 6 | 6 | 6 | 8 |  |
| 23012090 | Flours/meals/pellets, of crustaceans, unfit for human consumption | 6 | 6 | 6 | 6 | 8 |  |
| 23021000 | Bran, sharps and other residues, of maize | 6 | 6 | 6 | 6 | 4 |  |
| 23023010 | Sharps of wheat | 6 | 6 | 6 | 6 | 4 |  |
| 23023090 | Bran and other residues, of wheat | 6 | 6 | 6 | 6 | 0 |  |
| 23024000 | Bran, sharps and other residues, of other cereals | 6 | 6 | 6 | 6 | 0 |  |
| 23025000 | Bran, sharps and other residues, of leguminous plants | 6 | 6 | 6 | 6 | 4 |  |
| 23031000 | Residues of starch manufacture and similar | 6 | 6 | 6 | 6 | 0 |  |
| 23032000 | Pulp, bagasse and other waste of sugar manufacture | 6 | 6 | 6 | 6 | 4 |  |
| 23033000 | Brewing or distilling dregs and waste | 6 | 6 | 6 | 6 | 0 |  |
| 23040010 | Flours and pellets, from the extraction of soya-bean oil | 6 | 6 | 6 | 0 | 0 |  |
| 23040090 | Soybean waste, solid | 6 | 6 | 6 | 6 | 0 |  |
| 23050000 | Oil-cake and other solid residues, of peanut | 6 | 6 | 6 | 6 | 4 |  |
| 23061000 | Oil-cake and other solid residues, of the cotton | 6 | 6 | 6 | 6 | 0 |  |
| 23062000 | Oil-cake and other solid residues, of linseed | 6 | 6 | 6 | 6 | 0 |  |
| 23063010 | Oil-cake, flour and pellets, sunflower seeds | 6 | 6 | 6 | 6 | 4 |  |
| 23063090 | Other solid residues, of sunflower seeds | 6 | 6 | 6 | 6 | 4 |  |
| 23064100 | Oil-cake of low erucic acid rape or colza seeds | 6 | 6 | 6 | 6 | 4 |  |
| 23064900 | Other oil-cake of low erucic acid rape or colza seeds | 6 | 6 | 6 | 6 | 4 |  |
| 23065000 | Oil-cake and other solid residues, of coconut or copra | 6 | 6 | 6 | 6 | 0 |  |
| 23066000 | Oil-cake and other solid residues, of palm nuts/kernels | 6 | 6 | 6 | 6 | 0 |  |
| 23069010 | Oil cake, residues, etc., of wheat germ | 6 | 6 | 6 | 0 | 0 |  |
| 23069090 | Oil cake, residues, etc., of other vegetable oils | 6 | 6 | 6 | 6 | 0 |  |
| 23070000 | Wine lees and argol | 6 | 6 | 6 | 6 | 0 |  |
| 23080000 | Vegetable materials and other vegetable waste | 6 | 6 | 6 | 6 | 0 |  |
| 23091000 | Food for dogs and cats | 14 | 14 | 14 | 14 | 10 |  |
| 23099010 | Complete/composed foods, for animals | 8 | 8 | 2 | 8 | 8 |  |
| 23099020 | Preparations with a basis of iodized salt, etc. for animal feeding | 8 | 8 | 8 | 8 | 8 |  |
| 23099030 | Biscuits, for animal feeding | 14 | 14 | 14 | 14 | 0 |  |
| 23099040 | Preparations containing diclazuril, for animal feeding | 2 | 2 | 2 | 2 | 0 |  |
| 23099050 | Preparations with ractopamine hydrochloride ≥ 2 % | 2 | 2 | 2 | 2 | 0 |  |
| 23099060 | Preparations containing xylanase and betagluconase, with support of wheat flour | 2 | 2 | 2 | 2 | 0 |  |
| 23099090 | Other preparations for animal feeding | 20 | 8 | 6 | 8 | 10 |  |
| 24011010 | Unmanufactured tobacco not stemmed/stripped, leaves not dried and unfermented | 14 | 14 | 14 | 14 | 0 |  |
| 24011020 | Unmanufactured wrapper tobacco not stemmed, not stripped, leaves, etc. | 14 | 14 | 14 | 14 | 0 |  |
| 24011030 | Unmanufactured tobacco not stemmed, not stripped, leaves, etc. Virginia type | 14 | 14 | 11 | 0 | 0 |  |
| 24011040 | Unmanufactured tobacco not stemmed, not stripped, leaves, etc. Turkish type | 10 | 10 | 10 | 0 | 0 |  |
| 24011090 | Other unmanufactured tobacco, not stemmed, not stripped | 35 | 14 | 14 | 0 | 8 |  |
| 24012010 | Unmanufactured tobacco partly/wholly stemmed/stripped, leaves not dried and unfermented | 14 | 14 | 14 | 14 | 0 |  |
| 24012020 | Unmanufactured wrapper tobacco partly/wholly stemmed/stripped, dried and fermented leaves, "capeiro" type | 14 | 14 | 14 | 14 | 0 |  |
| 24012030 | Unmanufactured tobacco partly/wholly stemmed/stripped leaves dried in a hot air dryer (flue cured), Virginia type | 14 | 14 | 0 | 0 | 8 |  |
| 24012040 | Unmanufactured tobacco partly/wholly stemmed/stripped leaves, Dr. Burley type | 14 | 14 | 11 | 0 | 0 |  |
| 24012090 | Other unmanufactured tobacco partly/wholly stemmed/stripped | 14 | 14 | 14 | 14 | 8 |  |
| 24013000 | Tobacco waste | 14 | 14 | 14 | 14 | 4 |  |
| 24021000 | Cigars, cheroots and cigarillos, containing tobacco | 20 | 20 | 20 | 20 | 10 |  |
| 24022000 | Cigarettes containing tobacco | 20 | 20 | 20 | 20 | 10 |  |
| 24029000 | Cigars (whether or not blunted) cheroots/cigarillos/cigarettes, of tobacco substitutes | 20 | 20 | 20 | 20 | 10 |  |
| 24031100 | Tobacco for narghile (water pipe) mentioned in Note 1 of subposition of this Chapter | 20 | 20 | 20 | 20 | 10 |  |
| 24031900 | Other tobacco for smoking | 20 | 20 | 20 | 20 | 10 |  |
| 24039100 | Manufactured tobacco, "homogenised" or "reconstituted" | 14 | 14 | 14 | 14 | 10 |  |
| 24039910 | Extracts and juices, of tobacco | 14 | 14 | 14 | 14 | 10 |  |
| 24039990 | Other manufactured tobacco and manufactured tobacco substitutes | 18 | 18 | 18 | 18 | 10 |  |
| 25010011 | Sea salt | 4 | 4 | 4 | 4 | 8 |  |
| 25010019 | Other types of salt in bulk, without aggregates | 4 | 4 | 4 | 4 | 8 |  |
| 25010020 | Table salt | 4 | 4 | 4 | 4 | 8 |  |
| 25010090 | Other salt types, pure sodium chloride and sea water | 4 | 4 | 4 | 4 | 4 |  |
| 25020000 | Unroasted iron pyrites | 4 | 4 | 4 | 4 | 8 |  |
| 25030010 | Sulphur in bulk, except sublimed, precipitated or colloidal | 0 | 0 | 0 | 0 | 0 |  |
| 25030090 | Other forms of sulphur, except sublimed, precipitated or colloidal | 0 | 0 | 0 | 0 | 0 |  |
| 25041000 | Natural graphite, in powder or in flakes | 4 | 4 | 4 | 4 | 8 |  |
| 25049000 | Other forms of natural graphite | 4 | 4 | 4 | 4 | 8 |  |
| 25051000 | Silica sands and quartz sands | 4 | 4 | 4 | 4 | 4 |  |
| 25059000 | Other natural sands, including coloured | 4 | 4 | 4 | 4 | 8 |  |
| 25061000 | Quartz | 4 | 4 | 4 | 4 | 8 |  |
| 25062000 | Quartzite, crude or roughly trimmed | 4 | 4 | 4 | 4 | 8 |  |
| 25070010 | Kaolin | 4 | 4 | 4 | 4 | 4 |  |
| 25070090 | Other kaolinic clays, whether or not calcined | 4 | 4 | 4 | 4 | 8 |  |
| 25081000 | Bentonite | 4 | 4 | 4 | 4 | 4 |  |
| 25083000 | Fire-clay | 4 | 4 | 4 | 4 | 8 |  |
| 25084010 | Plastic clays, with a Fe2O3 content, weighing < 1,5 % a calcination loss > 12 % by weight | 4 | 4 | 4 | 4 | 8 |  |
| 25084090 | Other clays | 4 | 4 | 4 | 4 | 4 |  |
| 25085000 | Andalusite, kyanite and sillimanite | 4 | 4 | 4 | 4 | 8 |  |
| 25086000 | Mullite | 4 | 4 | 4 | 4 | 8 |  |
| 25087000 | Chamotte or dinas earths | 4 | 4 | 4 | 4 | 8 |  |
| 25090000 | Chalk | 4 | 4 | 4 | 4 | 4 |  |
| 25101010 | Natural calcium phosphates, unground | 0 | 0 | 0 | 0 | 0 |  |
| 25101090 | Calcium phosphates, natural phosphatic aluminocalcium, unground | 0 | 0 | 0 | 0 | 0 |  |
| 25102010 | Calcium phosphates, natural, ground | 0 | 0 | 0 | 0 | 0 |  |
| 25102090 | Calcium phosphates, natural phosphatic aluminocalcium, ground | 0 | 0 | 0 | 0 | 0 |  |
| 25111000 | Natural barium sulphate (barytes) | 4 | 4 | 4 | 4 | 4 |  |
| 25112000 | Natural barium carbonate (witherite) | 4 | 4 | 4 | 4 | 8 |  |
| 25120000 | Siliceous fossil meals/other siliceous earths, of apparent specific gravity of 1 or less | 4 | 4 | 4 | 4 | 8 |  |
| 25131000 | Pumice stone; emery/other natural garnett | 4 | 4 | 4 | 4 | 8 |  |
| 25132000 | Emery, natural corundum, natural garnett/other natural abrasives | 4 | 4 | 4 | 4 | 8 |  |
| 25140000 | Slate, whether/not roughly trimmed/merely cut, blocks slabs | 4 | 4 | 4 | 4 | 8 |  |
| 25151100 | Marble and travertine, crude or roughly trimmed | 4 | 4 | 4 | 4 | 8 |  |
| 25151210 | Merely cut into blocks or slabs | 6 | 6 | 6 | 6 | 8 |  |
| 25151220 | Travertine cut into blocks or slabs | 6 | 6 | 6 | 6 | 4 |  |
| 25152000 | Granite ecaussine and other calcareous monumental, etc. | 4 | 4 | 4 | 4 | 8 |  |
| 25161100 | Granite, in crude or roughly trimmed | 4 | 4 | 4 | 4 | 8 |  |
| 25161200 | Granite, cut or in blocks or slabs | 6 | 6 | 6 | 6 | 8 |  |
| 25162000 | Sandstone, cut in blocks, plates, squares, rectangular | 4 | 4 | 4 | 4 | 8 |  |
| 25169000 | Other monumental or building stone | 4 | 4 | 4 | 4 | 8 |  |
| 25171000 | Pebbles, gravel, broken, crushed stone used for concrete, etc | 4 | 4 | 4 | 4 | 8 |  |
| 25172000 | Macadam of slag, dross, other slags, etc. | 4 | 4 | 4 | 4 | 8 |  |
| 25173000 | Tarred macadam | 4 | 4 | 4 | 4 | 8 |  |
| 25174100 | Granules, chippings and powder, of marble | 4 | 4 | 4 | 4 | 4 |  |
| 25174900 | Granules, chippings, powder, of stones of heading 25.15 or 25.16, whether or not heat-treated, other than marble | 4 | 4 | 4 | 4 | 8 |  |
| 25181000 | Dolomite, not calcined or sintered, "raw" | 4 | 4 | 4 | 4 | 8 |  |
| 25182000 | Calcined or sintered dolomite | 4 | 4 | 4 | 4 | 8 |  |
| 25183000 | Dolomite ramming mix | 4 | 4 | 4 | 4 | 8 |  |
| 25191000 | Natural magnesium carbonate (magnesite) | 4 | 4 | 4 | 4 | 8 |  |
| 25199010 | Fused magnesia | 4 | 4 | 4 | 4 | 8 |  |
| 25199090 | Fused magnesia and other oxides of magnesium | 4 | 4 | 4 | 4 | 4 |  |
| 25201011 | Gypsum in irregular pieces (stone) | 4 | 20 | 4 | 4 | 8 |  |
| 25201019 | Other forms of gypsum | 4 | 4 | 4 | 4 | 8 |  |
| 25201020 | Anhydrite | 4 | 4 | 4 | 4 | 8 |  |
| 25202010 | Milled plaster ground, for use in dentistry | 4 | 4 | 4 | 4 | 4 |  |
| 25202090 | Other forms of plasters | 4 | 4 | 4 | 4 | 8 |  |
| 25210000 | Limestone for manufacture of lime or cement | 4 | 4 | 4 | 4 | 8 |  |
| 25221000 | Quicklime | 4 | 4 | 4 | 4 | 4 |  |
| 25222000 | Slaked lime | 4 | 4 | 4 | 4 | 4 |  |
| 25223000 | Hydraulic lime | 4 | 4 | 4 | 4 | 8 |  |
| 25231000 | Cement clinkers | 4 | 4 | 4 | 4 | 8 |  |
| 25232100 | Portland cement, white | 4 | 4 | 4 | 4 | 4 |  |
| 25232910 | Portland cement, common | 4 | 4 | 4 | 4 | 8 |  |
| 25232990 | Other kind of portland cement | 4 | 4 | 4 | 4 | 8 |  |
| 25233000 | Aluminous cement | 4 | 4 | 4 | 4 | 4 |  |
| 25239000 | Other hydraulic cements | 4 | 4 | 4 | 4 | 8 |  |
| 25241000 | Crocidolite (asbestos) even stained | 4 | 4 | 4 | 4 | 8 |  |
| 25249000 | Asbestos, except for crocidolite | 4 | 4 | 4 | 4 | 8 |  |
| 25251000 | Crude mica and mica rifted into sheets or splittings | 4 | 4 | 4 | 4 | 8 |  |
| 25252000 | Mica powder | 4 | 4 | 4 | 4 | 8 |  |
| 25253000 | Mica waste | 4 | 4 | 4 | 4 | 8 |  |
| 25261000 | Natural steatite, not crushed, not powdered | 4 | 4 | 4 | 4 | 4 |  |
| 25262000 | Natural steatite, crushed or powdered | 4 | 4 | 4 | 4 | 4 |  |
| 25280000 | Natural borates and concentrates thereof (calcined or not) | 4 | 4 | 4 | 4 | 8 |  |
| 25291000 | Felspar | 4 | 4 | 4 | 4 | 8 |  |
| 25292100 | Fluorspar containing weight ≤ 97 % of fluoride of calcium | 4 | 4 | 4 | 4 | 8 |  |
| 25292200 | Fluorspar containing weight > 97 % of fluoride of calcium | 4 | 4 | 4 | 4 | 8 |  |
| 25293000 | Leucite, nepheline and nepheline syenite | 4 | 4 | 4 | 4 | 4 |  |
| 25301010 | Perlite unexpanded | 4 | 4 | 4 | 4 | 8 |  |
| 25301090 | Vermiculite and chlorites, unexpanded | 4 | 4 | 4 | 4 | 8 |  |
| 25302000 | Kieserite, epsomite (natural magnesium sulphates) | 4 | 4 | 4 | 4 | 4 |  |
| 25309010 | Spodumene | 4 | 4 | 4 | 4 | 8 |  |
| 25309020 | Micronised zirconium sand suitable for the preparation of ceramic glazes, except spodumene | 4 | 4 | 4 | 4 | 4 |  |
| 25309030 | Minerals of metals of the rare lands | 4 | 4 | 4 | 4 | 8 |  |
| 25309040 | Coloring lands | 4 | 4 | 4 | 4 | 8 |  |
| 25309090 | Other mineral substances | 4 | 4 | 4 | 4 | 4 |  |
| 26011100 | Iron ores not agglomerated, and its concentrates | 2 | 2 | 2 | 2 | 8 |  |
| 26011200 | Iron ores agglomerated and its concentrates | 2 | 2 | 2 | 2 | 4 |  |
| 26012000 | Roasted iron pyrites (gray pyrites) | 2 | 2 | 2 | 2 | 10 |  |
| 26020010 | Manganese ores, agglomerated and concentrates | 2 | 2 | 2 | 2 | 8 |  |
| 26020090 | Other manganese ores | 2 | 2 | 2 | 2 | 8 |  |
| 26030010 | Sulphides of copper ores | 2 | 2 | 2 | 2 | 4 |  |
| 26030090 | Other ores and concentrates | 2 | 2 | 2 | 2 | 8 |  |
| 26040000 | Nickel ores and concentrates | 2 | 2 | 2 | 2 | 4 |  |
| 26050000 | Cobalt ores and concentrates | 2 | 2 | 2 | 2 | 8 |  |
| 26060011 | Bauxite not calcined (aluminium ores) | 2 | 2 | 2 | 2 | 4 |  |
| 26060012 | Bauxite calcined (aluminium ores) | 2 | 2 | 2 | 2 | 4 |  |
| 26060090 | Other aluminium ores and concentrates | 2 | 2 | 2 | 2 | 4 |  |
| 26070000 | Lead ores and concentrates | 4 | 4 | 4 | 4 | 8 |  |
| 26080010 | Sulphides of zinc ores | 2 | 2 | 2 | 2 | 4 |  |
| 26080090 | Other zinc ores and concentrates | 2 | 2 | 2 | 2 | 8 |  |
| 26090000 | Tin ores and concentrates | 2 | 2 | 2 | 2 | 4 |  |
| 26100010 | Chromite (chromium ores) | 2 | 2 | 2 | 2 | 4 |  |
| 26100090 | Other chromium ores and concentrates | 2 | 2 | 2 | 2 | 8 |  |
| 26110000 | Tungsten ores and concentrates | 2 | 2 | 2 | 2 | 4 |  |
| 26121000 | Uranium ores and concentrates | 4 | 4 | 4 | 4 | 8 |  |
| 26122000 | Thorium ores and concentrates | 4 | 4 | 4 | 4 | 8 |  |
| 26131010 | Molybdenum roasted (molybdenum ores) | 2 | 2 | 2 | 2 | 4 |  |
| 26131090 | Other molybdenum ores, roasted and concentrates | 2 | 2 | 2 | 2 | 4 |  |
| 26139010 | Molybdenite, not roasted (molybdenum ores) | 2 | 2 | 2 | 2 | 8 |  |
| 26139090 | Other molybdenite ores, notroasted, and concentrates | 2 | 2 | 2 | 2 | 8 |  |
| 26140010 | Ilmenite (titanium ores) | 2 | 2 | 2 | 2 | 8 |  |
| 26140090 | Other titanium ores and concentrates | 2 | 2 | 2 | 2 | 4 |  |
| 26151010 | Zirconium (zirconium ores) | 2 | 2 | 2 | 2 | 8 |  |
| 26151020 | Zircon (zirconium ores) | 2 | 2 | 2 | 2 | 8 |  |
| 26151090 | Other zirconium ores and concentrates | 2 | 2 | 2 | 2 | 8 |  |
| 26159000 | Niobiumtantalum or vanadium ores and concentrates | 2 | 2 | 2 | 2 | 8 |  |
| 26161000 | Silver ores and concentrates | 2 | 2 | 2 | 2 | 8 |  |
| 26169000 | Other precious metal ores and concentrates | 4 | 4 | 4 | 4 | 8 |  |
| 26171000 | Antimony ores and concentrates | 2 | 2 | 2 | 2 | 8 |  |
| 26179000 | Other ores and concentrates | 2 | 2 | 2 | 2 | 8 |  |
| 26180000 | Granulated slag from the manufacture of iron and steel | 4 | 4 | 4 | 4 | 8 |  |
| 26190000 | Other slag and waste from the manufacture of iron and steel | 4 | 4 | 4 | 4 | 8 |  |
| 26201100 | Hard zinc spelter (containing mainly zinc) | 4 | 4 | 4 | 4 | 8 |  |
| 26201900 | Other ash and residues containing zinc | 4 | 4 | 4 | 4 | 8 |  |
| 26202100 | Muds of gasoline containing lead, etc. | 4 | 4 | 4 | 4 | 8 |  |
| 26202900 | Other ash and residues containing mainly lead | 4 | 4 | 4 | 4 | 8 |  |
| 26203000 | Ash and residues containing mainly copper | 4 | 4 | 4 | 4 | 8 |  |
| 26204000 | Ash and residues containing mainly aluminium | 4 | 4 | 4 | 4 | 8 |  |
| 26206000 | Ash and residues containing arsenic, mercury, etc. | 4 | 4 | 4 | 4 | 8 |  |
| 26209100 | Ash and residues containing antimony, beryllium, etc. | 4 | 4 | 4 | 4 | 8 |  |
| 26209910 | Ash and residues containing mainly titanium | 2 | 2 | 2 | 2 | 8 |  |
| 26209990 | Ash and residues containing other metals | 4 | 4 | 4 | 4 | 8 |  |
| 26211000 | Ash/residues from the incineration of municipal waste | 4 | 4 | 4 | 4 | 8 |  |
| 26219010 | Ash of vegetable origin | 4 | 4 | 4 | 4 | 8 |  |
| 26219090 | Other ash/residues from the incineration of municipal waste, except ash of vegetable origin | 4 | 4 | 4 | 4 | 8 |  |
| 27011100 | Anthracite coal, not agglomerated | 0 | 0 | 0 | 0 | 0 |  |
| 27011200 | Bituminous coal, not agglomerated | 0 | 0 | 0 | 0 | 0 |  |
| 27011900 | Other coal, in powder or not, but not agglomerated | 0 | 0 | 0 | 0 | 0 |  |
| 27012000 | Briquettes, ovoids in agglomerated, etc. from coal | 0 | 0 | 0 | 0 | 0 |  |
| 27021000 | Lignite, in powder or not, but not agglomerated | 0 | 0 | 0 | 0 | 0 |  |
| 27022000 | Agglomerated lignite | 0 | 0 | 0 | 0 | 0 |  |
| 27030000 | Peat, (including peat litter) whether or not agglomerated | 0 | 0 | 0 | 0 | 0 |  |
| 27040010 | Coke of coal, of lignite or of peat | 0 | 0 | 0 | 0 | 0 |  |
| 27040090 | Semi-coke of coal, of lignite or of peat, retort carbon | 0 | 0 | 0 | 0 | 0 |  |
| 27050000 | Coal gas, water, etc. except petroleum/gaseous hydrocarbons | 0 | 0 | 0 | 0 | 0 |  |
| 27060000 | Tar distilled from coal, from lignite or from peat, etc | 0 | 0 | 0 | 0 | 0 |  |
| 27071000 | Benzol (products of the distillation of coal tar) | 0 | 0 | 0 | 0 | 0 |  |
| 27072000 | Toluol (products of the distillation of coal tar) | 0 | 0 | 0 | 0 | 0 |  |
| 27073000 | Xylol (products of the distillation of coal tar) | 0 | 0 | 0 | 0 | 0 |  |
| 27074000 | Naphthalene (products of the distillation of coal tar) | 0 | 0 | 0 | 0 | 0 |  |
| 27075000 | Other mixtures of aromatic hydrocarbons distilling, including losses, ≥ 65 % by volume at distils at 250 °C, according to the ASTM D 86 method | 0 | 0 | 0 | 0 | 0 |  |
| 27079100 | Creosote oils | 0 | 0 | 0 | 0 | 0 |  |
| 27079910 | Cresols | 0 | 0 | 0 | 0 | 0 |  |
| 27079990 | Other oils and products of tar distillation | 0 | 0 | 0 | 0 | 0 |  |
| 27081000 | Pitch, obtained from mineral tar | 0 | 0 | 0 | 0 | 0 |  |
| 27082000 | Pitch coke, obtained from mineral tar | 0 | 0 | 0 | 0 | 0 |  |
| 27090010 | Petroleum oils, crude | 0 | 0 | 0 | 0 | 0 |  |
| 27090090 | Oils obtained from bituminous minerals, crude | 0 | 0 | 0 | 0 | 0 |  |
| 27101210 | Commercial hexane | 0 | 0 | 0 | 0 | 0 |  |
| 27101221 | Diisobutylene | 0 | 0 | 0 | 0 | 0 |  |
| 27101229 | Other mixtures of alquilidenes | 0 | 0 | 0 | 0 | 0 |  |
| 27101230 | Mineral spirits (white spirit) | 0 | 0 | 0 | 0 | 0 |  |
| 27101241 | Naphtha for petrochemical | 0 | 0 | 0 | 0 | 0 |  |
| 27101249 | Others naphthas, except for petrochemical | 0 | 0 | 0 | 0 | 0 |  |
| 27101251 | Gasoline for aviation | 0 | 0 | 0 | 0 | 0 |  |
| 27101259 | Other gasolines, except for aviation | 0 | 0 | 0 | 0 | 0 |  |
| 27101260 | Mixture of hydrocarbons, acyclic and cyclic | 0 | 0 | 0 | 0 | 0 |  |
| 27101290 | Other light oils and preparations | 0 | 0 | 0 | 0 | 0 |  |
| 27101911 | Kerosene oils for aviation | 0 | 0 | 0 | 0 | 0 |  |
| 27101919 | Other kerosene oils | 0 | 0 | 0 | 0 | 0 |  |
| 27101921 | Diesel oil | 0 | 0 | 0 | 0 | 0 |  |
| 27101922 | Fuel oil | 0 | 0 | 0 | 0 | 0 |  |
| 27101929 | Other fuel oils | 0 | 0 | 0 | 0 | 0 |  |
| 27101931 | Lubricating oils without addictive | 0 | 0 | 0 | 0 | 0 |  |
| 27101932 | Lubricating oils with addictive | 6 | 6 | 6 | 6 | E |  |
| 27101991 | White mineral oils (of vaseline/paraffin) | 4 | 20 | 4 | 4 | 10 |  |
| 27101992 | Liquids for hydraulic transmissions | 0 | 0 | 0 | 0 | 0 |  |
| 27101993 | Oils for electric isolation | 0 | 0 | 0 | 0 | 0 |  |
| 27101994 | Mixture of saturated acyclic and cyclic hydrocarbons derived from petroleum fractions, containing by weight less than 2 % of aromatic hydrocarbons, of which less than 90 % by volume distils ≥ 90 %, 210 ≤ pt < 360 ºC (according to the ASTM D 86 method, at 210 °C with a maximum end point of 360 °C | 0 | 0 | 0 | 0 | 0 |  |
| 27101999 | Oils of petroleum or of betuminous minerals | 0 | 0 | 0 | 0 | 0 |  |
| 27102000 | Petroleum oil or bituminous oils (except crude oil) | 0 | 0 | 0 | 0 | 0 |  |
| 27109100 | Wastes of oils containing biphenyls, etc. | 0 | 0 | 0 | 0 | 0 |  |
| 27109900 | Other wastes of oils | 0 | 0 | 0 | 0 | 0 |  |
| 27111100 | Natural gas, liquefied | 0 | 0 | 0 | 0 | 0 |  |
| 27111210 | Propane in crude, liquefied | 0 | 0 | 0 | 0 | 0 |  |
| 27111290 | Other propane, liquefied | 0 | 0 | 0 | 0 | 0 |  |
| 27111300 | Butanes, liquefied | 0 | 0 | 0 | 0 | 0 |  |
| 27111400 | Ethylene, propylene, butylene and butadiene, liquefied | 0 | 0 | 0 | 0 | 0 |  |
| 27111910 | Liquefied petroleum gas (LPG) | 0 | 0 | 0 | 0 | 0 |  |
| 27111990 | Other liquefied gases of gaseous hydrocarbons | 0 | 0 | 0 | 0 | 0 |  |
| 27112100 | Natural gas in the state gaseous | 0 | 0 | 0 | 0 | 0 |  |
| 27112910 | Butanes in the state gaseous | 0 | 0 | 0 | 0 | 0 |  |
| 27112990 | Other gaseous hydrocarbons/petroleum gases, in state gaseous | 0 | 0 | 0 | 0 | 0 |  |
| 27121000 | Petroleum jelly | 4 | 4 | 4 | 4 | 4 |  |
| 27122000 | Paraffin wax containing by weight < 0,75 % of oil | 4 | 4 | 4 | 4 | 4 |  |
| 27129000 | Microcrystalline petroleum wax, minerals waxes, etc. | 4 | 4 | 4 | 4 | 4 |  |
| 27131100 | Petroleum coke not calcined | 0 | 0 | 0 | 0 | 0 |  |
| 27131200 | Petroleum coke calcined | 2 | 2 | 2 | 2 | 4 |  |
| 27132000 | Petroleum bitumen | 0 | 0 | 0 | 0 | 0 |  |
| 27139000 | Other residues of petroleum oils, bituminous minerals | 0 | 0 | 0 | 0 | 0 |  |
| 27141000 | Bituminous or oil shale and tar sands | 0 | 0 | 0 | 0 | 0 |  |
| 27149000 | Bitumen and asphalt, natural, asphaltites, asphaltic rocks | 0 | 0 | 0 | 0 | 0 |  |
| 27150000 | Bituminous mixture based on natural asphalt, of bitumen, etc | 0 | 0 | 0 | 0 | 0 |  |
| 27160000 | Electrical energy | 0 | 0 | 0 | 0 | 0 |  |
| 28011000 | Chlorine | 8 | 8 | 8 | 8 | 8 |  |
| 28012010 | Iodine sublimed | 2 | 2 | 2 | 2 | 4 |  |
| 28012090 | Other forms of iodine | 2 | 2 | 2 | 2 | 4 |  |
| 28013000 | Fluorine and bromine | 2 | 2 | 2 | 2 | 4 |  |
| 28020000 | Sulphur, sublimed or precipitated and colloidal sulphur | 2 | 2 | 2 | 2 | 4 |  |
| 28030011 | Carbon blacks | 2 | 2 | 2 | 2 | 4 |  |
| 28030019 | Other carbon blacks | 8 | 8 | 8 | 8 | 8 |  |
| 28030090 | Other forms of carbon | 8 | 8 | 8 | 8 | 8 |  |
| 28041000 | Hydrogen | 6 | 6 | 6 | 6 | 8 |  |
| 28042100 | Argon (rare gases) | 6 | 6 | 6 | 6 | 8 |  |
| 28042910 | Liquid helium (rare gases) | 2 | 2 | 2 | 2 | 4 |  |
| 28042990 | Other rare gases | 2 | 2 | 2 | 2 | 4 |  |
| 28043000 | Nitrogen | 6 | 6 | 6 | 6 | 8 |  |
| 28044000 | Oxygen | 6 | 6 | 6 | 6 | 8 |  |
| 28045000 | Boron and tellurium | 2 | 2 | 2 | 2 | 4 |  |
| 28046100 | Silicon, containing by weight ≥ 99,99 % of silicon | 6 | 6 | 6 | 6 | 8 |  |
| 28046900 | Other silicons | 6 | 6 | 6 | 6 | 4 |  |
| 28047010 | White phosphorus | 2 | 2 | 2 | 2 | 4 |  |
| 28047020 | Red or amorphous phosphorus | 2 | 2 | 2 | 2 | 4 |  |
| 28047030 | Black phosphorus | 2 | 2 | 2 | 2 | 4 |  |
| 28048000 | Arsenic | 2 | 2 | 2 | 2 | 4 |  |
| 28049000 | Selenium | 2 | 2 | 2 | 2 | 4 |  |
| 28051100 | Sodium (alkali metals) | 2 | 2 | 2 | 2 | 4 |  |
| 28051200 | Calcium | 2 | 2 | 2 | 2 | 4 |  |
| 28051910 | Strontium | 2 | 2 | 2 | 2 | 4 |  |
| 28051920 | Barium | 2 | 2 | 2 | 2 | 4 |  |
| 28051990 | Other alkali or alkaline-earth metals | 2 | 2 | 2 | 2 | 4 |  |
| 28053010 | Cerium alloys containing ≤ 5 %, by weight of iron (mischmetal) | 2 | 2 | 2 | 2 | 4 |  |
| 28053090 | Other rare-earth metals, scandium and yttrium | 2 | 2 | 2 | 2 | 4 |  |
| 28054000 | Mercury | 2 | 2 | 2 | 2 | 4 |  |
| 28061010 | Hydrogen chloride (hydrochloric acid), gaseous, liquefied | 6 | 6 | 6 | 6 | 8 |  |
| 28061020 | Hydrogen chloride (hydrochloric acid), in aqueous solution | 8 | 8 | 8 | 8 | 8 |  |
| 28062000 | Chlorosulphuric acid | 10 | 10 | 10 | 0 | 10 |  |
| 28070010 | Sulphuric acid | 4 | 4 | 4 | 4 | 10 |  |
| 28070020 | Oleum (smoking sulphuric acid) | 4 | 4 | 4 | 4 | 8 |  |
| 28080010 | Nitric acid | 10 | 10 | 10 | 0 | 10 |  |
| 28080020 | Sulphonitric acid | 10 | 10 | 10 | 10 | 10 |  |
| 28091000 | Diphosphorus pentaoxide | 2 | 2 | 2 | 2 | 4 |  |
| 28092011 | Phosphoric acid with tenor of iron < 750 ppm | 10 | 10 | 10 | 10 | 10 |  |
| 28092019 | Other phosphoric acid | 4 | 4 | 4 | 4 | 4 |  |
| 28092020 | Metaphosphoric acid | 2 | 2 | 2 | 2 | 4 |  |
| 28092030 | Pyrophosphoric acid | 2 | 2 | 2 | 2 | 4 |  |
| 28092090 | Other polyphosphoric acids | 2 | 2 | 2 | 2 | 4 |  |
| 28100010 | Orthoboric acid | 10 | 10 | 10 | 10 | 10 |  |
| 28100090 | Oxides of boron and other boric acids | 10 | 10 | 10 | 10 | 10 |  |
| 28111100 | Hydrogen fluoride (hydrofluoric acid) | 10 | 10 | 10 | 10 | 10 |  |
| 28111910 | Aminosulphonic acid (sulphamic acid) | 2 | 2 | 2 | 2 | 4 |  |
| 28111920 | Phosphonic acid (phosphorous acid) | 2 | 2 | 2 | 2 | 4 |  |
| 28111930 | Perchloric acid | 10 | 10 | 10 | 10 | 10 |  |
| 28111940 | Fluoroacids and other compounds of fluorine | 10 | 10 | 10 | 10 | 10 |  |
| 28111950 | Hydrogen cyanide | 2 | 2 | 2 | 2 | 4 |  |
| 28111990 | Other inorganic acids | 2 | 2 | 2 | 2 | 4 |  |
| 28112100 | Carbon dioxide | 4 | 4 | 4 | 4 | 4 |  |
| 28112210 | Silicon dioxide obtained by chemical precipitation | 10 | 10 | 10 | 0 | 10 |  |
| 28112220 | Silica aerogel (silicon dioxide) | 2 | 2 | 2 | 2 | 4 |  |
| 28112230 | Silica gel (silicon dioxide) | 10 | 10 | 10 | 10 | 10 |  |
| 28112290 | Other silicon dioxide | 2 | 2 | 2 | 2 | 4 |  |
| 28112910 | Sulphur dioxide | 10 | 10 | 10 | 10 | 10 |  |
| 28112990 | Other inorganic oxygen compounds of non-metals | 2 | 2 | 2 | 2 | 4 |  |
| 28121011 | Phosphorus trichloride | 2 | 2 | 2 | 2 | 4 |  |
| 28121012 | Phosphorous pentachloride | 2 | 2 | 2 | 2 | 4 |  |
| 28121013 | Sulphur chloride | 2 | 2 | 2 | 2 | 4 |  |
| 28121014 | Sulphur dichloride | 2 | 2 | 2 | 2 | 4 |  |
| 28121015 | Arsenic trichloride | 2 | 2 | 2 | 2 | 4 |  |
| 28121019 | Derived of the chloride | 2 | 2 | 2 | 2 | 4 |  |
| 28121021 | Sulphur dichloride oxide (thionyl chloride) | 2 | 2 | 2 | 2 | 4 |  |
| 28121022 | Phosphorus trichloride oxide (phosphoryl chloride) | 2 | 2 | 2 | 2 | 4 |  |
| 28121023 | Carbon chloride oxide (carbonyl chloride, phosgene) | 2 | 2 | 2 | 2 | 4 |  |
| 28121029 | Other chloride oxides of non-metals | 2 | 2 | 2 | 2 | 4 |  |
| 28129000 | Other halogen and halogen oxide compounds of non-metals | 2 | 2 | 2 | 2 | 4 |  |
| 28131000 | Carbon disulphide | 10 | 10 | 10 | 10 | 10 |  |
| 28139010 | Diphosphorus pentasulphide | 2 | 2 | 2 | 2 | 4 |  |
| 28139090 | Other sulphides of non-metals commercial phosphorus trisulphide | 2 | 2 | 2 | 2 | 4 |  |
| 28141000 | Anhydrous ammonia | 4 | 4 | 4 | 4 | 4 |  |
| 28142000 | Ammonia in aqueous solution (ammonia) | 4 | 4 | 4 | 4 | 4 |  |
| 28151100 | Sodium hydroxide (caustic soda) solid | 8 | 8 | 0 | 8 | E |  |
| 28151200 | Sodium hydroxide in aqueous solution (soda lye) | 8 | 8 | 8 | 8 | E |  |
| 28152000 | Potassium hydroxide (caustic potash) | 6 | 6 | 6 | 6 | 4 |  |
| 28153000 | Peroxides of sodium or potassium | 2 | 2 | 2 | 2 | 4 |  |
| 28161010 | Hydroxide of magnesium | 10 | 10 | 10 | 10 | 10 |  |
| 28161020 | Peroxide of magnesium | 2 | 2 | 2 | 2 | 4 |  |
| 28164010 | Hydroxide of barium | 2 | 2 | 2 | 2 | 4 |  |
| 28164090 | Oxides, hydroxides and peroxides of strontium, etc. | 2 | 2 | 2 | 2 | 4 |  |
| 28170010 | Zinc oxide | 10 | 10 | 8 | 10 | 10 |  |
| 28170020 | Zinc peroxide | 10 | 10 | 10 | 10 | 10 |  |
| 28181010 | Artificial corundum, white, through sieve with mesh opening of ≤ 63 m | 2 | 2 | 2 | 2 | 4 |  |
| 28181090 | Other artificial corundum, whether or not chemically defined | 2 | 2 | 2 | 2 | 4 |  |
| 28182010 | Calcined alumina | 0 | 0 | 0 | 0 | 0 |  |
| 28182090 | Other aluminium oxide | 2 | 2 | 2 | 2 | 4 |  |
| 28183000 | Aluminium hydroxide | 2 | 2 | 2 | 2 | 4 |  |
| 28191000 | Chromium trioxide | 10 | 10 | 10 | 10 | 10 |  |
| 28199010 | Chromium oxides | 2 | 2 | 2 | 2 | 4 |  |
| 28199020 | Chromium hydroxides | 2 | 2 | 2 | 2 | 4 |  |
| 28201000 | Manganese dioxide | 10 | 10 | 10 | 10 | 10 |  |
| 28209010 | Manganese oxide | 10 | 10 | 10 | 10 | 10 |  |
| 28209020 | Dimanganese trioxide (manganese sesquioxide) | 10 | 10 | 10 | 10 | 10 |  |
| 28209030 | Manganomanganic oxide (manganese saline oxide) | 10 | 10 | 10 | 10 | 10 |  |
| 28209040 | Permanganic anhydride | 10 | 10 | 10 | 10 | 10 |  |
| 28211011 | Iron oxides containing 85 % or more by weight of Fe2O3 | 10 | 10 | 10 | 10 | 10 |  |
| 28211019 | Other ferric oxides | 2 | 2 | 2 | 2 | 4 |  |
| 28211020 | Ferrosoferric oxide (magnetic iron oxide) | 2 | 2 | 2 | 2 | 4 |  |
| 28211030 | Iron hydroxides | 10 | 10 | 10 | 10 | 10 |  |
| 28211090 | Other iron oxides | 10 | 10 | 10 | 10 | 10 |  |
| 28212000 | Earth colours, containing ≥ 70 % combined iron, expressed as Fe2O3 | 2 | 2 | 2 | 2 | 4 |  |
| 28220010 | Tricobalt tetraoxide (cobalt saline oxide) | 2 | 2 | 2 | 2 | 4 |  |
| 28220090 | Other cobalt oxides and hydroxides, including commercial cobalt oxides | 2 | 2 | 2 | 2 | 4 |  |
| 28230010 | Titanium oxides, anatase type | 10 | 10 | 10 | 10 | 10 |  |
| 28230090 | Other titanium oxides | 8 | 8 | 6 | 8 | 8 |  |
| 28241000 | Lead monoxide (litharge, massicot) | 10 | 10 | 10 | 10 | 10 |  |
| 28249010 | Red lead and orange lead | 10 | 10 | 10 | 10 | 10 |  |
| 28249090 | Other lead oxides | 10 | 10 | 10 | 10 | 10 |  |
| 28251010 | Hydrazine and their inorganic salts | 2 | 2 | 2 | 2 | 4 |  |
| 28251020 | Hydroxylamine and their inorganic salts | 2 | 2 | 2 | 2 | 4 |  |
| 28252010 | Lithium oxide | 2 | 2 | 2 | 2 | 4 |  |
| 28252020 | Lithium hydroxide | 10 | 10 | 10 | 10 | 10 |  |
| 28253010 | Divanadium pentoxide | 2 | 2 | 2 | 2 | 4 |  |
| 28253090 | Other vanadium oxides and hydroxides | 2 | 2 | 2 | 2 | 4 |  |
| 28254010 | Nickel oxides | 10 | 10 | 10 | 10 | 10 |  |
| 28254090 | Other nickel oxides and hydroxides | 2 | 2 | 2 | 2 | 4 |  |
| 28255010 | Copper oxides, containing ≥ 98 % of CuO, by weight | 10 | 10 | 10 | 10 | 10 |  |
| 28255090 | Other copper oxides and hydroxides | 10 | 10 | 10 | 10 | 10 |  |
| 28256010 | Germanium oxides | 2 | 2 | 2 | 2 | 4 |  |
| 28256020 | Zirconium dioxide | 2 | 2 | 2 | 2 | 4 |  |
| 28257010 | Molybdenum trioxide | 2 | 2 | 2 | 2 | 4 |  |
| 28257090 | Other molybdenum oxides and hydroxides | 2 | 2 | 2 | 2 | 4 |  |
| 28258010 | Antimony trioxide | 10 | 10 | 10 | 10 | 10 |  |
| 28258090 | Other antimony trioxide | 10 | 10 | 10 | 10 | 10 |  |
| 28259010 | Cadmium oxide | 2 | 2 | 2 | 2 | 4 |  |
| 28259020 | Tungsten trioxide (wolfram) | 2 | 2 | 2 | 2 | 4 |  |
| 28259090 | Oxide, hydroxides and peroxides of other metals, etc | 10 | 10 | 10 | 10 | 10 |  |
| 28261200 | Fluoride of aluminium | 10 | 2 | 10 | 10 | 8 |  |
| 28261910 | Fluoride of aluminium | 2 | 2 | 2 | 2 | 4 |  |
| 28261920 | Ammonium acid fluoride | 10 | 10 | 10 | 10 | 10 |  |
| 28261990 | Other fluoride | 10 | 10 | 10 | 10 | 10 |  |
| 28263000 | Sodium hexafluoroaluminate (synthetic cryolite) | 10 | 10 | 10 | 10 | 10 |  |
| 28269010 | Fluoroaluminates of potassium | 2 | 2 | 2 | 2 | 4 |  |
| 28269020 | Other fluorosilicates, fluoroaluminates, complex fluorine salts | 10 | 10 | 10 | 10 | 10 |  |
| 28269090 | Other fluorosilicates, fluoroaluminates, complex fluorine salts | 10 | 10 | 10 | 10 | 10 |  |
| 28271000 | Ammonium chloride | 10 | 10 | 10 | 10 | 10 |  |
| 28272010 | Calcium chloride containing ≥ 98 % by weight of CaCl2 on a dry basis | 10 | 10 | 10 | 10 | 10 |  |
| 28272090 | Other calcium chloride | 10 | 10 | 10 | 10 | 10 |  |
| 28273110 | Magnesium chloride containing < 98 % by weight of MgCl2 and ≤ 0,5 % calcium by weight | 10 | 10 | 10 | 10 | 10 |  |
| 28273190 | Other magnesium chloride | 10 | 10 | 10 | 10 | 10 |  |
| 28273200 | Aluminium chloride | 10 | 10 | 10 | 10 | 10 |  |
| 28273500 | Nickel chloride | 10 | 10 | 10 | 10 | 10 |  |
| 28273910 | Cuprous chloride (copper monochloride) | 2 | 2 | 2 | 2 | 4 |  |
| 28273920 | Titanium chloride | 2 | 2 | 2 | 2 | 4 |  |
| 28273940 | Zirconium chloride | 2 | 2 | 2 | 2 | 4 |  |
| 28273950 | Antimony chloride | 2 | 2 | 2 | 2 | 4 |  |
| 28273960 | Lithium chloride | 2 | 2 | 2 | 2 | 4 |  |
| 28273970 | Bismuth chloride | 2 | 2 | 2 | 2 | 4 |  |
| 28273991 | Cadmium chloride | 2 | 2 | 2 | 2 | 4 |  |
| 28273992 | Caesium chloride | 2 | 2 | 2 | 2 | 4 |  |
| 28273993 | Chromium chloride | 2 | 2 | 2 | 2 | 4 |  |
| 28273994 | Strontium chloride | 2 | 2 | 2 | 2 | 4 |  |
| 28273995 | Manganese chloride | 2 | 2 | 2 | 2 | 4 |  |
| 28273996 | Iron chloride | 10 | 10 | 10 | 10 | 10 |  |
| 28273997 | Cobalt chloride | 10 | 10 | 10 | 10 | 10 |  |
| 28273998 | Zinc chloride | 10 | 10 | 10 | 10 | 10 |  |
| 28273999 | Other chloride | 10 | 10 | 10 | 10 | 10 |  |
| 28274110 | Copper chloride oxides | 10 | 10 | 10 | 10 | 10 |  |
| 28274120 | Copper chloride hydroxides | 10 | 10 | 10 | 10 | 10 |  |
| 28274911 | Bismuth chloride oxides | 2 | 2 | 2 | 2 | 4 |  |
| 28274912 | Zirconium chloride oxides | 2 | 2 | 2 | 2 | 4 |  |
| 28274919 | Other chloride oxides | 2 | 2 | 2 | 2 | 4 |  |
| 28274921 | Aluminium chloride hydroxides | 10 | 10 | 10 | 10 | 10 |  |
| 28274929 | Other chloride oxides | 2 | 2 | 2 | 2 | 4 |  |
| 28275100 | Bromides of sodium or of potassium | 2 | 2 | 2 | 2 | 4 |  |
| 28275900 | Other bromides and bromide oxides | 2 | 2 | 2 | 2 | 4 |  |
| 28276011 | Iodides of sodium | 10 | 10 | 10 | 10 | 10 |  |
| 28276012 | Iodides of potassium | 10 | 10 | 10 | 10 | 10 |  |
| 28276019 | Other iodides oxides | 2 | 2 | 2 | 2 | 4 |  |
| 28276021 | Potassium iodides oxides | 2 | 2 | 2 | 2 | 4 |  |
| 28276029 | Other iodides oxides | 2 | 2 | 2 | 2 | 4 |  |
| 28281000 | Commercial calcium hypochlorite and other calcium hypochlorites | 10 | 10 | 10 | 10 | 10 |  |
| 28289011 | Sodium hypochlorite | 10 | 10 | 10 | 10 | 10 |  |
| 28289019 | Other hypochlorite | 2 | 2 | 2 | 2 | 4 |  |
| 28289020 | Sodium chlorite | 10 | 10 | 8 | 10 | 10 |  |
| 28289090 | Other hypobromites chlorite | 2 | 2 | 2 | 2 | 4 |  |
| 28291100 | Sodium chlorates | 10 | 10 | 10 | 10 | 10 |  |
| 28291910 | Calcium chlorates | 2 | 2 | 2 | 2 | 4 |  |
| 28291920 | Potassium chlorates | 10 | 10 | 10 | 10 | 10 |  |
| 28291990 | Other chlorates | 2 | 2 | 2 | 2 | 4 |  |
| 28299011 | Sodium bromates | 2 | 2 | 2 | 2 | 4 |  |
| 28299012 | Potassium bromates | 2 | 2 | 2 | 2 | 4 |  |
| 28299019 | Other bromates | 2 | 2 | 2 | 2 | 4 |  |
| 28299021 | Sodium perbromates | 2 | 2 | 2 | 2 | 4 |  |
| 28299022 | Potassium perbromates | 2 | 2 | 2 | 2 | 4 |  |
| 28299029 | Other perbromates | 2 | 2 | 2 | 2 | 4 |  |
| 28299031 | Potassium iodates | 10 | 10 | 10 | 10 | 10 |  |
| 28299032 | Calcium iodates | 10 | 10 | 10 | 10 | 10 |  |
| 28299039 | Other iodates | 2 | 2 | 2 | 2 | 4 |  |
| 28299040 | Periodates | 2 | 2 | 2 | 2 | 4 |  |
| 28299050 | Perchlorates | 10 | 10 | 10 | 10 | 10 |  |
| 28301010 | Sodium sulphides | 10 | 10 | 8 | 10 | 10 |  |
| 28301020 | Sodium hydrogen sulphide | 10 | 10 | 8 | 10 | 10 |  |
| 28309011 | Molybdenum disulphide | 2 | 2 | 2 | 2 | 4 |  |
| 28309012 | Barium sulphides | 2 | 2 | 2 | 2 | 4 |  |
| 28309013 | Potassium sulphides | 10 | 10 | 10 | 10 | 10 |  |
| 28309014 | Lead sulphides | 2 | 2 | 2 | 2 | 4 |  |
| 28309015 | Strontium sulphides | 2 | 2 | 2 | 2 | 4 |  |
| 28309016 | Zinc sulphide | 2 | 2 | 2 | 2 | 4 |  |
| 28309019 | Other sulphides | 2 | 2 | 2 | 2 | 4 |  |
| 28309020 | Polysulphides | 2 | 2 | 2 | 2 | 4 |  |
| 28311011 | Dithionites (sulphides, hydroxides) of sodium stabilized | 10 | 10 | 10 | 10 | 10 |  |
| 28311019 | Other dithionites (sulphides, hydroxides) of sodium | 10 | 10 | 10 | 10 | 10 |  |
| 28311021 | Sodium sulphoxylates, stabilized with formaldehyde | 10 | 10 | 10 | 10 | 10 |  |
| 28311029 | Other sodium sulphoxylates | 2 | 2 | 2 | 2 | 4 |  |
| 28319010 | Zinc dithionites | 2 | 2 | 2 | 2 | 4 |  |
| 28319090 | Other dithionites and sulphoxylates | 10 | 10 | 10 | 10 | 10 |  |
| 28321010 | Disodium sulphites | 10 | 10 | 10 | 0 | 10 |  |
| 28321090 | Other disodium sulphites | 10 | 10 | 10 | 10 | 10 |  |
| 28322000 | Other sulphites | 2 | 2 | 2 | 2 | 4 |  |
| 28323010 | Ammonium thiosulphates | 10 | 10 | 10 | 10 | 10 |  |
| 28323020 | Sodium thiosulphates | 10 | 10 | 10 | 10 | 10 |  |
| 28323090 | Other thiosulphates | 2 | 2 | 2 | 2 | 4 |  |
| 28331110 | Anhydrous disodium sulphate | 10 | 10 | 10 | 0 | 10 |  |
| 28331190 | Other disodium sulphate | 10 | 10 | 10 | 10 | 10 |  |
| 28331900 | Other sodium sulphate | 2 | 2 | 2 | 2 | 4 |  |
| 28332100 | Magnesium sulphate | 10 | 10 | 10 | 10 | 10 |  |
| 28332200 | Aluminiium sulphate | 10 | 10 | 10 | 10 | 10 |  |
| 28332400 | Nickel sulphate | 10 | 10 | 10 | 10 | 10 |  |
| 28332510 | Cuprous sulphate | 10 | 10 | 10 | 10 | 10 |  |
| 28332520 | Cupric sulphate | 10 | 10 | 8 | 10 | 10 |  |
| 28332710 | Barium sulphate containing ≥ 97,5 %, by weight of BaSO4 | 10 | 10 | 10 | 10 | 8 |  |
| 28332790 | Other barium sulphates | 10 | 10 | 10 | 10 | 10 |  |
| 28332910 | Antimony sulphate | 2 | 2 | 2 | 2 | 4 |  |
| 28332920 | Lithium sulphate | 2 | 2 | 2 | 2 | 4 |  |
| 28332930 | Strontium sulphate | 2 | 2 | 2 | 2 | 4 |  |
| 28332940 | Mercury sulphate | 10 | 10 | 0 | 10 | 10 |  |
| 28332950 | Lead neutral sulphate | 10 | 10 | 10 | 10 | 10 |  |
| 28332960 | Cromium sulphates | 10 | 10 | 10 | 10 | E |  |
| 28332970 | Zinc sulphates | 10 | 10 | 10 | 10 | 10 |  |
| 28332990 | Other sulphates | 10 | 10 | 0 | 10 | 10 |  |
| 28333000 | Alums | 10 | 10 | 10 | 10 | 10 |  |
| 28334010 | Peroxosulphates (persulphates) of sodium | 2 | 2 | 2 | 2 | 4 |  |
| 28334020 | Peroxosulphates (persulphates) of antimony | 2 | 2 | 2 | 2 | 4 |  |
| 28334090 | Other peroxosulphates (persulphates) | 2 | 2 | 2 | 2 | 4 |  |
| 28341010 | Sodium nitrite | 2 | 2 | 2 | 2 | 4 |  |
| 28341090 | Other nitrites | 2 | 2 | 2 | 2 | 4 |  |
| 28342110 | Potassium nitrite containing ≤ 98 % by weight of KNO3 | 2 | 2 | 2 | 2 | 4 |  |
| 28342190 | Other potassium nitrites | 10 | 10 | 10 | 10 | 10 |  |
| 28342910 | Calcium nitrite containing ≤ 16 % by weight of nitrogen | 4 | 4 | 4 | 4 | 4 |  |
| 28342930 | Aluminium nitrite | 2 | 2 | 2 | 2 | 4 |  |
| 28342940 | Lithium nitrite | 2 | 2 | 2 | 2 | 4 |  |
| 28342990 | Other nitrates | 10 | 10 | 10 | 10 | 10 |  |
| 28351011 | Phosphinate (hypophosphites) of sodium | 2 | 2 | 2 | 2 | 4 |  |
| 28351019 | Other phosphinates (hypophosphites) | 2 | 2 | 2 | 2 | 4 |  |
| 28351021 | Phosphinates (phosphites) dibasic of lead | 10 | 10 | 10 | 10 | 10 |  |
| 28351029 | Other phosphonates (phosphites) | 2 | 2 | 2 | 2 | 4 |  |
| 28352200 | Phosphates of mono or disodium | 10 | 10 | 10 | 10 | 10 |  |
| 28352400 | Phosphates of potassium | 10 | 10 | 10 | 10 | 10 |  |
| 28352500 | Calcium hydrogenorthophosphate (dicalcium phosphate) | 10 | 0 | 0 | 0 | 10 |  |
| 28352600 | Other phosphates of calcium | 10 | 10 | 8 | 10 | 10 |  |
| 28352910 | Iron phosphate | 2 | 2 | 2 | 2 | 4 |  |
| 28352920 | Phosphate cobalt | 2 | 2 | 2 | 2 | 4 |  |
| 28352930 | Phosphaste copper | 2 | 2 | 2 | 2 | 4 |  |
| 28352940 | Phosphate chromium | 2 | 2 | 2 | 2 | 4 |  |
| 28352950 | Phosphate strontium | 2 | 2 | 2 | 2 | 4 |  |
| 28352960 | Manganese phosphates | 2 | 2 | 2 | 2 | 4 |  |
| 28352970 | Triammonium phosphate | 2 | 2 | 2 | 2 | 4 |  |
| 28352980 | Trisodium phosphate | 10 | 10 | 10 | 10 | 10 |  |
| 28352990 | Other phosphates | 10 | 10 | 8 | 10 | 10 |  |
| 28353110 | Sodium triphosphates, nutritious degree (fao-oms) | 10 | 10 | 8 | 0 | 10 |  |
| 28353190 | Other sodium triphosphate (sodium tripolyphosphate) | 10 | 10 | 8 | 0 | 10 |  |
| 28353910 | Sodium metaphosphate | 10 | 10 | 10 | 10 | 10 |  |
| 28353920 | Sodium pyrophosphate | 10 | 10 | 8 | 10 | 10 |  |
| 28353930 | Zinc pyrophosphate | 2 | 2 | 2 | 2 | 4 |  |
| 28353990 | Other phosphinates | 10 | 10 | 10 | 10 | 10 |  |
| 28362010 | Anhydrous disodium carbonate | 10 | 0 | 0 | 0 | 10 |  |
| 28362090 | Other disodium carbonate | 10 | 10 | 0 | 10 | 10 |  |
| 28363000 | Sodium hydrogencarbonate (bicarbonate) of sodium | 10 | 20 | 8 | 0 | 10 |  |
| 28364000 | Potassium carbonates | 10 | 10 | 10 | 10 | 10 |  |
| 28365000 | Calcium carbonate | 10 | 10 | 10 | 10 | 10 |  |
| 28366000 | Barium carbonate | 10 | 10 | 10 | 10 | 10 |  |
| 28369100 | Lithium carbonates | 10 | 10 | 10 | 10 | 10 |  |
| 28369200 | Strontium carbonate | 2 | 2 | 2 | 2 | 4 |  |
| 28369911 | Magnesium carbonate with density < 200 kg/m3 | 10 | 10 | 10 | 10 | 10 |  |
| 28369912 | Zirconium carbonate | 2 | 2 | 2 | 2 | 4 |  |
| 28369913 | Commercial ammonium carbonates and other ammonium carbonates | 10 | 10 | 10 | 10 | E |  |
| 28369919 | Other carbonates | 10 | 10 | 10 | 10 | 10 |  |
| 28369920 | Peroxocarbonates (percarbonates) | 2 | 2 | 2 | 2 | 4 |  |
| 28371100 | Sodium cyanides and cyanide oxides | 0 | 10 | 10 | 10 | 10 |  |
| 28371911 | Potassium cyanide | 2 | 2 | 2 | 2 | 4 |  |
| 28371912 | Zinc cyanide | 10 | 10 | 10 | 10 | 10 |  |
| 28371914 | Cuprous cyanides | 10 | 10 | 10 | 10 | 10 |  |
| 28371915 | Cupric cyanide | 10 | 10 | 10 | 10 | 10 |  |
| 28371919 | Other cyanides | 2 | 2 | 2 | 2 | 4 |  |
| 28371920 | Other cyanides oxides | 2 | 2 | 2 | 2 | 4 |  |
| 28372011 | Sodium ferrocyanide | 2 | 2 | 2 | 2 | 4 |  |
| 28372012 | Ferrous ferrocyanide (ferrous ferrocyanide) | 2 | 2 | 2 | 2 | 4 |  |
| 28372019 | Other ferrocyanides | 2 | 2 | 2 | 2 | 4 |  |
| 28372021 | Potassium ferricyanide | 2 | 2 | 2 | 2 | 4 |  |
| 28372022 | Ferrous ferricyanide (ferrous ferricyanide) | 2 | 2 | 2 | 2 | 4 |  |
| 28372023 | Ferrous ferricyanide (ferrous ferricyanide) | 2 | 2 | 2 | 2 | 4 |  |
| 28372029 | Other ferricyanides | 2 | 2 | 2 | 2 | 4 |  |
| 28372090 | Other complex cyanides | 2 | 2 | 2 | 2 | 4 |  |
| 28391100 | Sodium metasilicates | 10 | 10 | 10 | 10 | 10 |  |
| 28391900 | Other sodium silicates | 10 | 10 | 10 | 10 | 10 |  |
| 28399010 | Magnesium metasilicates | 10 | 10 | 10 | 10 | 10 |  |
| 28399020 | Aluminium silicates | 10 | 10 | 10 | 10 | 10 |  |
| 28399030 | Zirconium silicates | 10 | 10 | 10 | 10 | 10 |  |
| 28399040 | Lead silicates | 10 | 10 | 10 | 10 | 10 |  |
| 28399050 | Potassium silicate | 10 | 10 | 10 | 10 | 10 |  |
| 28399090 | Other silicates | 2 | 2 | 2 | 2 | 4 |  |
| 28401100 | Anhydrous disodium tetraborate (refined borax) | 10 | 10 | 10 | 10 | 10 |  |
| 28401900 | Other disodium tetraborate (refined borax) | 10 | 10 | 10 | 10 | 10 |  |
| 28402000 | Other borates | 10 | 10 | 10 | 10 | 10 |  |
| 28403000 | Peroxoborates (perborates) | 2 | 2 | 2 | 2 | 4 |  |
| 28413000 | Sodium dichromate | 10 | 2 | 10 | 0 | 10 |  |
| 28415011 | Ammonium chromate and ammonium dichromate | 2 | 2 | 2 | 2 | 4 |  |
| 28415012 | Potassium chromate | 10 | 10 | 10 | 10 | 10 |  |
| 28415013 | Sodium chromate | 10 | 10 | 10 | 10 | 10 |  |
| 28415014 | Potassium dichromate | 10 | 10 | 10 | 10 | 10 |  |
| 28415015 | Zinc chromate | 10 | 10 | 10 | 10 | 10 |  |
| 28415016 | Lead chromate | 10 | 10 | 10 | 10 | 10 |  |
| 28415019 | Other chromates and dichromate | 2 | 2 | 2 | 2 | 4 |  |
| 28415020 | Peroxochromates | 2 | 2 | 2 | 2 | 4 |  |
| 28416100 | Potassium permanganates | 2 | 2 | 2 | 2 | 4 |  |
| 28416910 | Manganites | 2 | 2 | 2 | 2 | 4 |  |
| 28416920 | Manganates | 2 | 2 | 2 | 2 | 4 |  |
| 28416930 | Other permanganates | 2 | 2 | 2 | 2 | 4 |  |
| 28417010 | Ammonium molybdate | 10 | 10 | 10 | 10 | 10 |  |
| 28417020 | Sodium molybdate | 10 | 10 | 10 | 10 | 10 |  |
| 28417090 | Other molybdates | 2 | 2 | 2 | 2 | 4 |  |
| 28418010 | Tungstate (wolframates) of ammonium | 10 | 10 | 10 | 10 | 10 |  |
| 28418020 | Tungstate (wolframates) of lead | 10 | 10 | 10 | 10 | 10 |  |
| 28418090 | Other tungstates (wolframates) | 2 | 2 | 2 | 2 | 4 |  |
| 28419011 | Lead titanate | 10 | 10 | 10 | 10 | 10 |  |
| 28419012 | Titanate of barium or of bismuth | 10 | 10 | 10 | 10 | 10 |  |
| 28419013 | Titanate of calcium or of stroncium | 10 | 10 | 10 | 10 | 10 |  |
| 28419014 | Magnesium titanate | 10 | 10 | 10 | 10 | 10 |  |
| 28419015 | Titanate of lanthanum or of neodymium | 10 | 10 | 10 | 10 | 10 |  |
| 28419019 | Other titanate | 2 | 2 | 2 | 2 | 4 |  |
| 28419021 | Barium ferrite | 10 | 10 | 10 | 10 | 10 |  |
| 28419022 | Strontium ferrite | 10 | 10 | 10 | 10 | 10 |  |
| 28419029 | Other ferrites ferrates | 2 | 2 | 2 | 2 | 4 |  |
| 28419030 | Vanadates | 2 | 2 | 2 | 2 | 4 |  |
| 28419041 | Barium stannate | 10 | 10 | 10 | 10 | 10 |  |
| 28419042 | Bismuth stannate | 10 | 10 | 10 | 10 | 10 |  |
| 28419043 | Calcium stannate | 10 | 10 | 10 | 10 | 10 |  |
| 28419049 | Other stannates | 2 | 2 | 2 | 2 | 4 |  |
| 28419050 | Plumbates | 2 | 2 | 2 | 2 | 4 |  |
| 28419060 | Antimonates | 2 | 2 | 2 | 2 | 4 |  |
| 28419070 | Zincates | 2 | 2 | 2 | 2 | 4 |  |
| 28419081 | Sodium aluminate | 10 | 10 | 10 | 10 | 10 |  |
| 28419082 | Magnesium aluminate | 2 | 2 | 2 | 2 | 4 |  |
| 28419083 | Bismuth aluminate | 2 | 2 | 2 | 2 | 4 |  |
| 28419089 | Other aluminates | 2 | 2 | 2 | 2 | 4 |  |
| 28419090 | Other salts of oxometallic or peroxometallic acids | 10 | 10 | 10 | 10 | 10 |  |
| 28421010 | Zeolites of a kind used as ion exchangers for water treatment | 2 | 2 | 2 | 2 | 4 |  |
| 28421090 | Double or complex silicates, except zeolites | 10 | 10 | 10 | 10 | 10 |  |
| 28429000 | Other salts of inorganic acids or peroxoacids | 2 | 2 | 2 | 2 | 4 |  |
| 28431000 | Colloidal precious metals | 10 | 10 | 10 | 10 | 10 |  |
| 28432100 | Silver nitrate | 10 | 10 | 10 | 10 | 10 |  |
| 28432910 | Silver vitellinate | 2 | 2 | 2 | 2 | 4 |  |
| 28432990 | Other silver compounds | 10 | 10 | 10 | 10 | 10 |  |
| 28433010 | Gold sulphide dispersed in gelatine | 2 | 2 | 2 | 2 | 4 |  |
| 28433090 | Other gold compounds auranofin, etc. | 10 | 10 | 10 | 10 | 10 |  |
| 28439011 | Dexormaplatine, enloplatine, etc. presented as medicine | 0 | 0 | 0 | 0 | 0 |  |
| 28439019 | Dexormaplatine, enloplatine, etc. presented as other form | 2 | 2 | 2 | 2 | 4 |  |
| 28439090 | Other compounds, amalgams inorganic/organic, of precious metals | 10 | 10 | 10 | 10 | 10 |  |
| 28441000 | Natural uranium and its compounds, alloys, dispers, etc. | 2 | 2 | 2 | 2 | 4 |  |
| 28442000 | Uranium enriched in u 235, plutonium, its compoundsm, etc. | 2 | 2 | 2 | 2 | 4 |  |
| 28443000 | Uranium depleted in u 235, thorium, its compounds, etc. | 2 | 2 | 2 | 2 | 4 |  |
| 28444010 | Molybdenum 99 absorbedin alumina, for obtaining Technetium 99 | 10 | 10 | 10 | 10 | 8 |  |
| 28444020 | Cobalt 60 | 2 | 2 | 2 | 2 | 4 |  |
| 28444030 | Iodine 131 | 10 | 10 | 10 | 10 | 10 |  |
| 28444090 | Other radioactive elements and isotopes and compounds, etc. | 2 | 2 | 2 | 2 | 4 |  |
| 28445000 | Spent fuel elements of nuclear reactors | 2 | 2 | 2 | 2 | 4 |  |
| 28451000 | Heavy water (deuterium oxide) | 2 | 2 | 2 | 2 | 4 |  |
| 28459000 | Other isotopes and their compounds inorganic or organic | 2 | 2 | 2 | 2 | 4 |  |
| 28461010 | Ceric oxide | 2 | 2 | 2 | 2 | 4 |  |
| 28461090 | Other ceric compounds | 2 | 2 | 2 | 2 | 4 |  |
| 28469010 | Praseodymium oxide | 2 | 2 | 2 | 2 | 4 |  |
| 28469020 | Other rare-earth metal chlorides | 2 | 2 | 2 | 2 | 4 |  |
| 28469030 | Dimeglumine gadopentate | 10 | 10 | 10 | 10 | 10 |  |
| 28469090 | Other compounds rare-earth metal, of yttrium, etc. | 2 | 2 | 2 | 2 | 4 |  |
| 28470000 | Hydrogen peroxide | 10 | 10 | 10 | 0 | E |  |
| 28480010 | Aluminium phosphide | 10 | 10 | 10 | 10 | 10 |  |
| 28480020 | Magnesium phosphide | 10 | 10 | 10 | 10 | 10 |  |
| 28480030 | Copper phosphide, weighing > 15 % phosphorus | 2 | 2 | 2 | 2 | 4 |  |
| 28480090 | Other phosphides, whether or not chemically defined | 2 | 2 | 2 | 2 | 4 |  |
| 28491000 | Carbide of calcium | 10 | 10 | 10 | 10 | 10 |  |
| 28492000 | Silicon carbide | 10 | 10 | 10 | 10 | 10 |  |
| 28499010 | Boron carbide | 2 | 2 | 2 | 2 | 4 |  |
| 28499020 | Tantalum carbide | 2 | 2 | 2 | 2 | 4 |  |
| 28499030 | Tungsten carbide (wolframates) | 2 | 2 | 2 | 2 | 4 |  |
| 28499090 | Other carbides whether or not chemically defined | 2 | 2 | 2 | 2 | 4 |  |
| 28500010 | Boron nitride | 2 | 2 | 2 | 2 | 4 |  |
| 28500020 | Calcium silicides | 10 | 10 | 10 | 10 | 10 |  |
| 28500090 | Hydrides, azides, borides and other nitrides and silicides | 2 | 2 | 2 | 2 | 4 |  |
| 28521011 | Oxides of mercury, inorganic | 10 | 10 | 10 | 10 | 10 |  |
| 28521012 | Mercury i chloride (mercurous chloride) | 2 | 2 | 2 | 2 | 4 |  |
| 28521013 | Mercury iichlorid (mercuric chloride) efor photographic purposes, put up for retail sale, ready for use | 14 | 14 | 14 | 14 | 10 |  |
| 28521014 | Mercury ii chloride (mercuric chloride), in another form | 2 | 2 | 2 | 2 | 4 |  |
| 28521019 | Other inorganic mercury compounds | 2 | 2 | 2 | 2 | 4 |  |
| 28521021 | Acetate of mercury | 12 | 12 | 12 | 12 | 10 |  |
| 28521022 | Thimerosal | 12 | 12 | 12 | 12 | 10 |  |
| 28521023 | Stereate of mercury | 12 | 12 | 12 | 12 | 10 |  |
| 28521024 | Lactate of mercury | 12 | 12 | 12 | 12 | 10 |  |
| 28521025 | Salicylate of mercury | 12 | 12 | 12 | 12 | 10 |  |
| 28521029 | Other organic mercury compounds | 2 | 2 | 2 | 2 | 4 |  |
| 28529000 | Other compounds of mercury | 12 | 12 | 12 | 12 | 10 |  |
| 28530010 | Cyanamide and its metal derivatives | 2 | 2 | 2 | 2 | 4 |  |
| 28530020 | Phosphorus sulphide chlorides | 2 | 2 | 2 | 2 | 4 |  |
| 28530031 | Cyanogen chloride | 2 | 2 | 2 | 2 | 4 |  |
| 28530039 | Other cyanogen and their halides | 2 | 2 | 2 | 2 | 4 |  |
| 28530090 | Other inorganic compounds; amalgams, except of precious metals | 2 | 2 | 2 | 2 | 4 |  |
| 29011000 | Acyclic saturated hydrocarbons | 2 | 2 | 2 | 2 | 4 |  |
| 29012100 | Ethylene not saturated | 2 | 2 | 2 | 2 | 4 |  |
| 29012200 | Propene (propylene) not saturated | 2 | 2 | 2 | 2 | 4 |  |
| 29012300 | Butene (butylene) not saturated and their isomers | 2 | 2 | 2 | 2 | 4 |  |
| 29012410 | Buta-1, 3-diene not saturated | 2 | 2 | 2 | 2 | 4 |  |
| 29012420 | Isoprene not saturated | 2 | 2 | 2 | 2 | 4 |  |
| 29012900 | Other acyclic hydrocarbons not saturated | 2 | 2 | 2 | 2 | 4 |  |
| 29021100 | Cyclohexane | 8 | 8 | 8 | 8 | E |  |
| 29021910 | Limonene | 10 | 10 | 10 | 10 | 10 |  |
| 29021990 | Other cyclanic, cyclenic, cycloterpenic hydrocarbons | 2 | 2 | 2 | 2 | 4 |  |
| 29022000 | Benzene | 4 | 4 | 4 | 4 | 4 |  |
| 29023000 | Toluene | 4 | 4 | 4 | 4 | 4 |  |
| 29024100 | Xylenes | 4 | 4 | 4 | 4 | 4 |  |
| 29024200 | M-xylene | 2 | 2 | 2 | 2 | 4 |  |
| 29024300 | P-xylene | 4 | 0 | 4 | 4 | 4 |  |
| 29024400 | Mixed xylene isomers | 4 | 4 | 4 | 4 | 4 |  |
| 29025000 | Styrene | 10 | 10 | 10 | 0 | E |  |
| 29026000 | Ethylbenzene | 2 | 2 | 2 | 2 | 4 |  |
| 29027000 | Cumene | 8 | 8 | 8 | 8 | E |  |
| 29029010 | Diphenyl (1-biphenyl) | 2 | 2 | 2 | 2 | 4 |  |
| 29029020 | Naphthalene (cyclic hydrocarbon) | 2 | 2 | 2 | 2 | 4 |  |
| 29029030 | Anthracene | 2 | 2 | 2 | 2 | 4 |  |
| 29029040 | A-methylstyrene | 10 | 10 | 10 | 10 | E |  |
| 29029090 | Other cyclic hydrocarbons | 2 | 2 | 2 | 2 | 4 |  |
| 29031110 | Chloromethane (methyl chloride) | 10 | 10 | 10 | 10 | 10 |  |
| 29031120 | Chloroethane (ethyl chloride) | 10 | 10 | 10 | 10 | 10 |  |
| 29031200 | Dichloromethane (methylene chloride) | 2 | 2 | 2 | 2 | 4 |  |
| 29031300 | Chloroform (trichloromethane) | 2 | 2 | 2 | 2 | 4 |  |
| 29031400 | Carbon tetrachloride | 10 | 10 | 10 | 10 | 10 |  |
| 29031500 | 1, 2-dichloroethane (ethylene dichloride) | 10 | 10 | 10 | 10 | 10 |  |
| 29031910 | 1, 1, 1-trichloroethane (methyl chloroform) | 2 | 2 | 2 | 2 | 4 |  |
| 29031920 | 1, 1, 2-trichloroethane | 2 | 2 | 2 | 2 | 4 |  |
| 29031990 | Other derivatives chlorinated saturated of cyclic hydrocarbons | 2 | 2 | 2 | 2 | 4 |  |
| 29032100 | Vinyl chloride (chloroethylene) | 10 | 10 | 10 | 10 | 10 |  |
| 29032200 | Trichloroethylene | 10 | 10 | 10 | 10 | 10 |  |
| 29032300 | Tetrachloroethylene (perchloroethylene) | 10 | 10 | 10 | 0 | 10 |  |
| 29032900 | Other unsaturated chlorinated derivatives of acyclic hydrocarbons | 2 | 2 | 2 | 2 | 4 |  |
| 29033100 | Ethylene dibromomethane (iso) 1, 2‑dibromomethane | 2 | 2 | 2 | 2 | 4 |  |
| 29033911 | 1, 1, 1, 2-tetrafluoroethane | 2 | 2 | 2 | 2 | 4 |  |
| 29033912 | 1, 1, 3, 3, 3-pentafluoro-2-(trifluoromethyl)prop-1-ene | 2 | 2 | 2 | 2 | 4 |  |
| 29033919 | Other fluorinated derivatives | 2 | 2 | 2 | 2 | 4 |  |
| 29033921 | Bromomethane | 0 | 0 | 0 | 0 | 0 |  |
| 29033929 | Other brominated derivatives | 2 | 2 | 2 | 2 | 4 |  |
| 29033931 | Iodoethane | 2 | 2 | 2 | 2 | 4 |  |
| 29033932 | Iodoform | 2 | 2 | 2 | 2 | 4 |  |
| 29033939 | Others iodoethane derivatives | 2 | 2 | 2 | 2 | 4 |  |
| 29037100 | Chlorodifluoromethanes | 10 | 10 | 10 | 0 | 10 |  |
| 29037200 | DDichlorotrifluoroethane | 2 | 2 | 2 | 2 | 4 |  |
| 29037300 | Dichlorofluoroethanes | 2 | 2 | 2 | 2 | 4 |  |
| 29037400 | Chlorodifluoroethanes | 2 | 2 | 2 | 2 | 4 |  |
| 29037500 | Dicloropentafluoropropanos | 2 | 2 | 2 | 2 | 4 |  |
| 29037600 | Bromochlorodifluoromethane, bromotrifluoromethane and dibromotetrafluoromethanes | 2 | 2 | 2 | 2 | 4 |  |
| 29037711 | Trichlorofluoromethane | 10 | 10 | 10 | 10 | 10 |  |
| 29037712 | Dichlorodifluoromethane | 10 | 10 | 10 | 10 | 10 |  |
| 29037713 | Chlorotrifluoromethane | 2 | 2 | 2 | 2 | 4 |  |
| 29037721 | Trichlorotrifluoroethanes | 2 | 2 | 2 | 2 | 4 |  |
| 29037722 | Dichlorotetrafluoroethane and chloropentafluoroethane | 2 | 2 | 2 | 2 | 4 |  |
| 29037723 | Pentachlorofluoroethane | 2 | 2 | 2 | 2 | 4 |  |
| 29037724 | Tetrachlorodifluoroethanes | 2 | 2 | 2 | 2 | 4 |  |
| 29037731 | Heptachlorofluoropropanes | 2 | 2 | 2 | 2 | 4 |  |
| 29037732 | Hexachlorodifluoropropanes | 2 | 2 | 2 | 2 | 4 |  |
| 29037733 | Pentachlorotrifluoropropanes | 2 | 2 | 2 | 2 | 4 |  |
| 29037734 | Tetrachlorotetrafluoropropanes | 2 | 2 | 2 | 2 | 4 |  |
| 29037735 | TTrichloropentafluoropropanes | 2 | 2 | 2 | 2 | 4 |  |
| 29037736 | Dichlorexafluoropropanes | 2 | 2 | 2 | 2 | 4 |  |
| 29037737 | Chloroheptafluoropropanes | 2 | 2 | 2 | 2 | 4 |  |
| 29037790 | Other perhalogenated derivatives of propane, only with fluorine and chlorine | 10 | 10 | 10 | 10 | 10 |  |
| 29037800 | Other perhalogenated derivatives | 2 | 2 | 2 | 2 | 4 |  |
| 29037911 | Chlorofluoroethanes | 2 | 2 | 2 | 2 | 4 |  |
| 29037912 | CChlorotetrafluoroethanes | 2 | 2 | 2 | 2 | 4 |  |
| 29037919 | Other perhalogenated derivatives | 2 | 2 | 2 | 2 | 4 |  |
| 29037920 | Derivatives of methane, ethane or propane, halogenated only with fluorine and bromine | 2 | 2 | 2 | 2 | 4 |  |
| 29037931 | Halothane | 2 | 2 | 2 | 2 | 4 |  |
| 29037939 | Other bromochlorotrifluoroethanes | 2 | 2 | 2 | 2 | 4 |  |
| 29037990 | Other perhalogenated derivatives of acyclic hydrocarbons containing at least two different halogens | 2 | 2 | 2 | 2 | 4 |  |
| 29038110 | Lindane | 2 | 2 | 2 | 2 | 4 |  |
| 29038190 | Other 1,2,3,4,5,6-hexachlorocyclohexane | 2 | 2 | 2 | 2 | 4 |  |
| 29038210 | Aldrin | 2 | 2 | 2 | 2 | 4 |  |
| 29038220 | Chlordane | 2 | 2 | 2 | 2 | 4 |  |
| 29038230 | Heptachlor | 2 | 2 | 2 | 2 | 4 |  |
| 29038910 | Mirex (dodecachlorine) | 2 | 2 | 2 | 2 | 4 |  |
| 29038990 | Other halogenated derivatives of cyclanic, cyclenic or cycloterpenic hydrocarbons | 2 | 2 | 2 | 2 | 4 |  |
| 29039110 | Chlorobenzene | 2 | 2 | 2 | 2 | 4 |  |
| 29039120 | O-dichlorobenzene | 12 | 12 | 12 | 12 | 10 |  |
| 29039130 | P-dichlorobenzene | 12 | 12 | 12 | 12 | 10 |  |
| 29039210 | Hexachlorobenzene | 10 | 10 | 10 | 10 | 10 |  |
| 29039220 | DDT | 2 | 2 | 2 | 2 | 4 |  |
| 29039911 | Benzyl chloride | 2 | 2 | 2 | 2 | 4 |  |
| 29039912 | P-chlorotoluene | 2 | 2 | 2 | 2 | 4 |  |
| 29039913 | Neofila chloride | 2 | 2 | 2 | 2 | 4 |  |
| 29039914 | Trichlorobenzenes | 12 | 12 | 12 | 12 | 10 |  |
| 29039915 | Cloronaftalenos | 2 | 2 | 2 | 2 | 4 |  |
| 29039916 | Benzylidene chloride | 2 | 2 | 2 | 2 | 4 |  |
| 29039917 | Xilila chloride | 2 | 2 | 2 | 2 | 4 |  |
| 29039918 | Polychlorinated biphenyls (PCB); polychlorinated terphenyls (PCT) | 2 | 2 | 2 | 2 | 4 |  |
| 29039919 | Other halogenated derivatives, solely with chlorine | 2 | 2 | 2 | 2 | 4 |  |
| 29039921 | Bromobenzene | 2 | 2 | 2 | 2 | 4 |  |
| 29039922 | Bromides xilila | 2 | 2 | 2 | 2 | 4 |  |
| 29039923 | Brominediphenylmethane | 2 | 2 | 2 | 2 | 4 |  |
| 29039924 | Polybrominated biphenyls (PBB) | 2 | 2 | 2 | 2 | 4 |  |
| 29039929 | Other halogenated derivatives, only with bromine | 2 | 2 | 2 | 2 | 4 |  |
| 29039931 | 4-cloro-alfa, alfa, alfa-trifuortoluene | 10 | 10 | 10 | 10 | 10 |  |
| 29039939 | Other halogenated derivatives, only with fluorine/chlorine | 2 | 2 | 2 | 2 | 4 |  |
| 29039990 | Other halogenated derivatives | 2 | 2 | 2 | 2 | 4 |  |
| 29041011 | Methane sulphonic acid | 2 | 2 | 2 | 2 | 4 |  |
| 29041012 | Lead methanesulphonate | 2 | 2 | 2 | 2 | 4 |  |
| 29041013 | Tin methanesulphonate | 2 | 2 | 2 | 2 | 4 |  |
| 29041019 | Other derivatives of metasulphonates acid and their salts | 8 | 8 | 8 | 8 | 8 |  |
| 29041020 | Dodecylbenzenesulphonic acid and its salts | 14 | 14 | 14 | 14 | E |  |
| 29041030 | Toluenesulphonic acids, xylenesulphonic and salts | 14 | 14 | 14 | 14 | 10 |  |
| 29041040 | Ethane sulphonic acid; ethylenesulphonic acid | 14 | 14 | 14 | 14 | 10 |  |
| 29041051 | Sodium naphthalenesulphonates | 14 | 14 | 14 | 14 | 10 |  |
| 29041052 | Beta-naphthalenesulphonic acid | 14 | 14 | 14 | 14 | 10 |  |
| 29041053 | Alkyl and dialkylnaphthalenesulphonic acids, their salts | 14 | 14 | 14 | 14 | 10 |  |
| 29041059 | Other naphthalenesulphonic acid, salts and ethyl esters | 2 | 2 | 2 | 2 | 4 |  |
| 29041060 | Benzenesulphonic acid and its salts | 14 | 14 | 14 | 14 | 10 |  |
| 29041090 | Other derivatives sulphonated hydrocarbons, salts, etc | 2 | 2 | 2 | 2 | 4 |  |
| 29042010 | Mononitrotoluenes (mnt) | 2 | 2 | 2 | 2 | 4 |  |
| 29042020 | Nitropropanes | 2 | 2 | 2 | 2 | 4 |  |
| 29042030 | Dinitrotoluenes | 12 | 12 | 12 | 12 | 10 |  |
| 29042041 | 2, 4, 6-trinitrotoluene (tnt) | 12 | 12 | 12 | 12 | 10 |  |
| 29042049 | Other nitrotoluenes | 2 | 2 | 2 | 2 | 4 |  |
| 29042051 | Nitrobenzene | 12 | 12 | 12 | 12 | 10 |  |
| 29042052 | 1, 3, 5-trinitrobenzene | 12 | 12 | 12 | 12 | 10 |  |
| 29042059 | Other nitrated derivative of benzene | 2 | 2 | 2 | 2 | 4 |  |
| 29042060 | Nitrated derivatives of xylene | 12 | 12 | 12 | 12 | 10 |  |
| 29042070 | Nitroethane and nitromethanes | 12 | 12 | 12 | 12 | 10 |  |
| 29042090 | Other nitrated or nitrosated derivatives of hydrocarbons | 2 | 2 | 2 | 2 | 4 |  |
| 29049011 | 1-chloro-4-nitrobenzene | 2 | 2 | 2 | 2 | 4 |  |
| 29049012 | 1-chloro-2.4-dinitrobenzene | 2 | 2 | 2 | 2 | 4 |  |
| 29049013 | 2-chloro-1, 3-dinitrobenzene | 2 | 2 | 2 | 2 | 4 |  |
| 29049014 | 4-chloro-alpa, alpha, alpha-trifluoro-3, 5‑dinitrotoluene | 14 | 14 | 14 | 14 | 10 |  |
| 29049015 | O-nitrochlorobenzene and m‑nitrochlorobenzene | 2 | 2 | 2 | 2 | 4 |  |
| 29049016 | 1, 2-dichloro-4-nitrobenzene | 2 | 2 | 2 | 2 | 4 |  |
| 29049017 | Trichloronitromethane (chloropicrin) | 2 | 2 | 2 | 2 | 4 |  |
| 29049019 | Other nitrohalogenated derivatives of hydrocarbons | 2 | 2 | 2 | 2 | 4 |  |
| 29049021 | Dinitrostylbenedisulphonic acids | 2 | 2 | 2 | 2 | 4 |  |
| 29049029 | Other nitrosulphonated derivatives of hydrocarbons | 2 | 2 | 2 | 2 | 4 |  |
| 29049030 | P-toluenesulphonyl chloride (tosyl chloride) | 2 | 2 | 2 | 2 | 4 |  |
| 29049040 | O-toluenesulphonyl chloride | 2 | 2 | 2 | 2 | 4 |  |
| 29049090 | Other sulphonated, nitrated, etc. derivatives of hydrocarbons | 2 | 2 | 2 | 2 | 4 |  |
| 29051100 | Methanol (methyl alcohol) | 12 | 12 | 12 | 12 | 10 |  |
| 29051210 | Propyl alcohol (propan-1-ol) | 2 | 2 | 2 | 2 | 4 |  |
| 29051220 | Isopropyl alcohol (propan-2-ol) | 12 | 12 | 12 | 0 | E |  |
| 29051300 | Butan-1-ol (n-butyl alcohol) | 12 | 12 | 12 | 12 | 10 |  |
| 29051410 | Isobutyl alcohol | 6 | 12 | 12 | 12 | E |  |
| 29051420 | Sec-butyl alcohol | 12 | 12 | 12 | 12 | 10 |  |
| 29051430 | Tert-butyl alcohol | 2 | 2 | 2 | 2 | 4 |  |
| 29051600 | Octanol (octyl alcohol) and their isomers | 12 | 12 | 12 | 0 | E |  |
| 29051710 | Lauryl alcohol | 2 | 2 | 2 | 2 | 4 |  |
| 29051720 | Cetyl alcohol (hexadecan-1-ol) | 2 | 2 | 2 | 2 | 10 |  |
| 29051730 | Stearyl alcohol (octadecan-1-ol) | 2 | 2 | 2 | 2 | 4 |  |
| 29051911 | N-decanol | 2 | 2 | 2 | 2 | 4 |  |
| 29051912 | Isodecanol | 12 | 12 | 12 | 12 | 10 |  |
| 29051919 | Other decanols, saturated | 2 | 2 | 2 | 2 | 4 |  |
| 29051921 | Magnesium ethylate | 2 | 2 | 2 | 2 | 4 |  |
| 29051922 | Sodium methylate | 2 | 2 | 2 | 2 | 4 |  |
| 29051923 | Sodium ethylate | 12 | 12 | 12 | 12 | 10 |  |
| 29051929 | Other metallic alcoholates | 2 | 2 | 2 | 2 | 4 |  |
| 29051991 | 4-methylpentan-2-ol | 12 | 12 | 12 | 12 | E |  |
| 29051992 | Isononanol | 12 | 12 | 12 | 12 | 10 |  |
| 29051993 | Isotridecanol | 12 | 12 | 12 | 12 | 10 |  |
| 29051994 | Tetrahydrolinalol (3, 7-dimethyloctan-3-ol) | 2 | 2 | 2 | 2 | 4 |  |
| 29051995 | 3, 3-dimethylbutan-2-ol (pinacol alcohol) | 2 | 2 | 2 | 2 | 4 |  |
| 29051996 | Petanol (amyl alcohol) and its isomers | 12 | 12 | 12 | 12 | 10 |  |
| 29051999 | Other monoalcohols saturated | 2 | 2 | 2 | 2 | 4 |  |
| 29052210 | Linalol | 2 | 2 | 2 | 2 | 4 |  |
| 29052220 | Geraniol | 12 | 12 | 12 | 12 | 10 |  |
| 29052230 | Dihydromyrcenol (2, 6-dimethyl-7-octen-2-ol) | 2 | 2 | 2 | 2 | 4 |  |
| 29052290 | Other unsaturated acyclic terpene alcohols | 12 | 12 | 12 | 12 | 10 |  |
| 29052910 | Allyl alcohol | 2 | 2 | 2 | 2 | 4 |  |
| 29052990 | Other unsaturated monoalcohols | 2 | 2 | 2 | 2 | 4 |  |
| 29053100 | Ethylene glycol (ethanediol) | 0 | 12 | 12 | 12 | E |  |
| 29053200 | Propylene glycol (propane-1, 2-diol) | 12 | 12 | 0 | 12 | 10 |  |
| 29053910 | 2-methylpentanediol-2, 4-diol (hexylene glycol) | 12 | 12 | 12 | 12 | E |  |
| 29053920 | Trimethylene glycol (propane-1, 3-diol) | 12 | 12 | 12 | 12 | 10 |  |
| 29053930 | 1, 3-butyleneglycol (buta-1, 3-diol) | 12 | 12 | 12 | 12 | 10 |  |
| 29053990 | Other unsaturated adiols alcohols | 2 | 2 | 2 | 2 | 4 |  |
| 29054100 | 2-ethyl-2-(hydroxymethyl)propane-1, 3‑diol (trimethyl.) | 2 | 2 | 2 | 2 | 4 |  |
| 29054200 | Pentaerythritol | 6 | 2 | 11 | 14 | 10 |  |
| 29054300 | Mannitol | 14 | 14 | 14 | 14 | 10 |  |
| 29054400 | D-glucitol (sorbitol) (polialcohol) | 14 | 14 | 11 | 14 | 10 |  |
| 29054500 | Glycerol | 10 | 10 | 10 | 10 | 10 |  |
| 29054900 | Other unsaturated polyalcohols | 2 | 2 | 2 | 2 | 4 |  |
| 29055100 | Ethchlorvynol (inn) | 2 | 2 | 2 | 2 | 4 |  |
| 29055910 | Chloral hydrate | 2 | 2 | 2 | 2 | 4 |  |
| 29055990 | Other hydrogenated derivatives etc. of acyclic alcohols | 2 | 2 | 2 | 2 | 4 |  |
| 29061100 | Menthol | 12 | 12 | 12 | 12 | 10 |  |
| 29061200 | Cyclohexanol, methylcyclohexanols and dimethylcyclohexanols | 12 | 12 | 12 | 12 | 10 |  |
| 29061300 | Sterols and inositols | 2 | 2 | 2 | 2 | 4 |  |
| 29061910 | Menthol derivatives | 12 | 12 | 12 | 12 | 10 |  |
| 29061920 | Borneol and isoborneol | 2 | 2 | 2 | 2 | 4 |  |
| 29061930 | Terpin and terpin hydrate | 2 | 2 | 2 | 2 | 4 |  |
| 29061940 | Fenchyl alcohol (1, 3, 3-trimethyl-2-norbornanol) | 2 | 2 | 2 | 2 | 4 |  |
| 29061950 | Terpineols | 12 | 12 | 12 | 12 | 10 |  |
| 29061990 | Other cyclanic, cyclenic and cycloterpenic alcohols | 2 | 2 | 2 | 2 | 4 |  |
| 29062100 | Benzyl alcohol | 12 | 12 | 12 | 12 | 10 |  |
| 29062910 | 2-phenylethanol | 2 | 2 | 2 | 2 | 4 |  |
| 29062920 | Dicofol | 2 | 2 | 2 | 2 | 4 |  |
| 29062990 | Other aromatic cyclic alcohols and their derivatives | 2 | 2 | 2 | 2 | 4 |  |
| 29071100 | Phenol (hydroxybenzene) and its salts | 2 | 8 | 8 | 8 | E |  |
| 29071200 | Cresols and their salts | 2 | 2 | 2 | 2 | 4 |  |
| 29071300 | Octylphenol, nonylphenol and their isomers and salts | 4 | 10 | 0 | 10 | 10 |  |
| 29071510 | Beta-naphthol and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29071590 | Other naphthols and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29071910 | 2, 6-di-tert-butyl-p-cresol and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29071920 | O-phenylphenol and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29071930 | P-tert-butylphenol and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29071940 | Xylenols and their salts | 2 | 2 | 2 | 2 | 4 |  |
| 29071990 | Other monophenols | 2 | 2 | 2 | 2 | 4 |  |
| 29072100 | Resorcinol and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29072200 | Hydroquinone (quinol) and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29072300 | 4, 4'-isopropylidenediphenol and its salts | 12 | 12 | 12 | 12 | 10 |  |
| 29072900 | Other polyphenols | 2 | 2 | 2 | 2 | 4 |  |
| 29081100 | Pentachlorophenol and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29081911 | 4-chloro-m-cresol and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29081912 | Dichorophenols and their salts | 12 | 12 | 12 | 12 | 10 |  |
| 29081913 | P-chlorophenol | 2 | 2 | 2 | 2 | 4 |  |
| 29081914 | Trichlorophenols and their salts | 2 | 2 | 2 | 2 | 4 |  |
| 29081915 | Tetrachlorophenols and their salts | 2 | 2 | 2 | 2 | 4 |  |
| 29081919 | Other halogenated derived phenols/alcohols phenols salts, with chloro | 2 | 2 | 2 | 2 | 4 |  |
| 29081921 | 2, 4, 6-tribromophenol | 2 | 2 | 2 | 2 | 4 |  |
| 29081929 | Other halogenated deriveded phenols/alcohols phenols salts, with bromin | 2 | 2 | 2 | 2 | 4 |  |
| 29081990 | Other halogenated derived phenols/alcohol phenols and their salts | 2 | 2 | 2 | 2 | 4 |  |
| 29089100 | Dinoseb and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29089200 | 4,6-dinitro-o-cresol (dnoc (iso)) e seus sais | 2 | 2 | 2 | 2 | 4 |  |
| 29089912 | P-nitrophenol and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29089913 | Picric acid | 2 | 2 | 2 | 2 | 4 |  |
| 29089919 | Other nitrate derivatives and their salts | 2 | 2 | 2 | 2 | 4 |  |
| 29089921 | Diisophenol | 14 | 14 | 14 | 14 | 10 |  |
| 29089929 | Other nitrohalogenated derivatives | 2 | 2 | 2 | 2 | 4 |  |
| 29089930 | Sulphontes derivatives of phenols, their salts and esters | 12 | 12 | 12 | 12 | 10 |  |
| 29089990 | Other derivatives containing only halogenated, sulphonated, nitrated alcohols | 2 | 2 | 2 | 2 | 4 |  |
| 29091100 | Diethyl ether (diethyl oxide) | 12 | 12 | 12 | 12 | 10 |  |
| 29091910 | Methyl tert-butyl ether (mtbe) | 12 | 12 | 12 | 0 | 10 |  |
| 29091990 | Other acyclic ethers and their halogenated derivatives, etc. | 2 | 2 | 2 | 2 | 4 |  |
| 29092000 | Cyclanic, cyclenic or cycloterpenic ethers and derivatives | 12 | 12 | 12 | 12 | 10 |  |
| 29093011 | Anethole | 12 | 12 | 12 | 12 | 10 |  |
| 29093012 | Diphenyl ether (phenyl ether) | 2 | 2 | 2 | 2 | 4 |  |
| 29093013 | Dibenzyl ether (benzyl ether) | 12 | 12 | 12 | 12 | 10 |  |
| 29093014 | Phenylethyl isoamyl ether | 12 | 12 | 12 | 12 | 10 |  |
| 29093019 | Other aromatic ethers | 2 | 2 | 2 | 2 | 4 |  |
| 29093021 | Oxyfluorfen | 2 | 2 | 2 | 2 | 4 |  |
| 29093029 | Other halogenated derivatives, etc. of aromatic ethers | 2 | 2 | 2 | 2 | 4 |  |
| 29094100 | 2, 2'-oxydiethanol (diethylene glycol, digol) | 8 | 14 | 14 | 14 | 10 |  |
| 29094310 | Monobutyl ethers of ethylene glycol | 14 | 14 | 14 | 14 | 10 |  |
| 29094320 | Monobutyl ethers of diethylene glycol | 14 | 14 | 14 | 14 | E |  |
| 29094411 | Ethers of ethylene glycol | 14 | 14 | 14 | 14 | E |  |
| 29094412 | Ether of ethylene glycol isobutyl | 14 | 14 | 14 | 14 | 10 |  |
| 29094413 | Ether of ethylene glycol hexyl | 2 | 2 | 2 | 2 | 4 |  |
| 29094419 | Other monoalkylethers of ethylene glycol | 14 | 14 | 14 | 14 | 10 |  |
| 29094421 | Ethylene ether of diethylene glycol | 14 | 14 | 14 | 14 | 10 |  |
| 29094429 | Other monoalkylethers ethers of diethylene glycol | 14 | 14 | 14 | 14 | 10 |  |
| 29094910 | Guiafenesin | 2 | 2 | 2 | 2 | 4 |  |
| 29094921 | Triethylene glycol | 14 | 14 | 14 | 14 | E |  |
| 29094922 | Tetraethylene glycol | 14 | 14 | 14 | 14 | 10 |  |
| 29094923 | Pentaethylene glycol and its ethers | 2 | 2 | 2 | 2 | 4 |  |
| 29094924 | Ethylene glycol phenyl ether | 14 | 14 | 14 | 14 | 10 |  |
| 29094929 | Other ethylene glycols and its ethers | 2 | 2 | 2 | 2 | 4 |  |
| 29094931 | Dipropylene glycol | 14 | 14 | 11 | 14 | E |  |
| 29094932 | Ethers of mono-, di- and tripropylene glycol | 14 | 14 | 11 | 14 | 10 |  |
| 29094939 | Other propylene glycols and its ethers | 2 | 2 | 2 | 2 | 4 |  |
| 29094941 | Butylene glycol ethyl ether | 14 | 14 | 14 | 14 | 10 |  |
| 29094949 | Other butylene glycol and other ether | 2 | 2 | 2 | 2 | 4 |  |
| 29094950 | Phenoxybenzyl alcohols | 2 | 2 | 2 | 2 | 4 |  |
| 29094990 | Other ethers-alcohols and their halogenated derivatives, etc. | 2 | 2 | 2 | 2 | 4 |  |
| 29095011 | Triclosan | 2 | 2 | 2 | 2 | 4 |  |
| 29095012 | Eugenol | 2 | 2 | 2 | 2 | 4 |  |
| 29095013 | Isoeugenol | 2 | 2 | 2 | 2 | 4 |  |
| 29095019 | Other ether-phenols | 2 | 2 | 2 | 2 | 4 |  |
| 29095090 | Ether-alcohol-phenols and their halogenated derivatives, etc. | 2 | 2 | 2 | 2 | 4 |  |
| 29096011 | Alcohol peroxides of diisopropylbenzene | 2 | 2 | 2 | 2 | 4 |  |
| 29096012 | Alcohol peroxides of tert-butyl | 2 | 2 | 2 | 2 | 4 |  |
| 29096013 | Alcohol peroxides of p-menthane | 2 | 2 | 2 | 2 | 4 |  |
| 29096019 | Other alcohol peroxides, ethers, acetone and derivatives | 12 | 12 | 12 | 12 | 10 |  |
| 29096020 | Alcohol peroxides, ethers, acetone, halogenated derivatives, etc | 12 | 12 | 12 | 12 | 10 |  |
| 29101000 | Oxirane (ethylene oxide) | 2 | 2 | 2 | 2 | 4 |  |
| 29102000 | Methyloxirane (propylene oxide) | 2 | 2 | 2 | 2 | E |  |
| 29103000 | 1-chloro-2, 3-epoxypropane (epichlorohydrin) | 2 | 2 | 2 | 2 | 4 |  |
| 29104000 | Dieldrin | 2 | 2 | 2 | 2 | 4 |  |
| 29109010 | Styrene oxide | 2 | 2 | 2 | 2 | 4 |  |
| 29109030 | Endrin | 2 | 2 | 2 | 2 | 4 |  |
| 29109090 | Other epoxides, epoxyalcohols, etc. with 3-membered ring | 2 | 2 | 2 | 2 | 4 |  |
| 29110010 | 2-nitrobenzaldehyde dimethylacetal | 2 | 2 | 2 | 2 | 4 |  |
| 29110090 | Other acetals, semi-acetals and its halogenated derivatives etc. | 2 | 2 | 2 | 2 | 4 |  |
| 29121100 | Methanal (formaldehyde) | 12 | 12 | 12 | 12 | 10 |  |
| 29121200 | Ethanal (acetaldehyde) | 12 | 12 | 12 | 12 | 10 |  |
| 29121911 | Glyoxal | 2 | 2 | 2 | 2 | 4 |  |
| 29121912 | Glutaraldehyde | 2 | 2 | 2 | 2 | 4 |  |
| 29121919 | Other dialdehyde | 2 | 2 | 2 | 2 | 4 |  |
| 29121921 | Citral | 12 | 12 | 12 | 12 | 10 |  |
| 29121922 | Citronellal (3, 7-dimethyl-6-octenal) | 12 | 12 | 12 | 12 | 10 |  |
| 29121923 | Bergamal (3, 7-dimethyl-2-methylene-6-octenal) | 2 | 2 | 2 | 2 | 4 |  |
| 29121929 | Other unsaturared monoaldehydes | 2 | 2 | 2 | 2 | 4 |  |
| 29121991 | Heptanal | 2 | 2 | 2 | 2 | 4 |  |
| 29121999 | Other acyclic aldheydes not containing other oxygenated functions | 2 | 2 | 2 | 2 | 4 |  |
| 29122100 | Benzaldehyde | 10 | 10 | 10 | 10 | 10 |  |
| 29122910 | Alpha-amylcinnamaldehyde | 2 | 2 | 2 | 2 | 4 |  |
| 29122920 | Alpha-hexylcinnamaldehyde | 2 | 2 | 2 | 2 | 4 |  |
| 29122990 | Other cyclic aldehyde not containing other oxygenated functions | 2 | 2 | 2 | 2 | 4 |  |
| 29124100 | Vanillin (4-hydroxy-3-methoxybenzaldehyde) | 2 | 2 | 2 | 2 | 4 |  |
| 29124200 | Ethylvanillin (3-ethoxy-4-hydroxybenzaldehyde) | 2 | 2 | 2 | 2 | 4 |  |
| 29124910 | 3-phenoxybenzaldehyde | 2 | 2 | 2 | 2 | 4 |  |
| 29124920 | 3-hydroxybenzaldehyde | 2 | 2 | 2 | 2 | 4 |  |
| 29124930 | 3, 4, 5-trimethoxybenzaldehyde | 2 | 2 | 2 | 2 | 4 |  |
| 29124941 | 4-(4-hidroxi-4-metilpentil)-3-cicloexeno-1-carboxialde | 2 | 2 | 2 | 2 | 4 |  |
| 29124949 | Other aldehydes-alcohols | 12 | 12 | 12 | 12 | 10 |  |
| 29124990 | Other ether-aldehydes, phen-aldehydes with otheroxygenated functions | 2 | 2 | 2 | 2 | 4 |  |
| 29125000 | Cyclic polymers of aldehydes | 2 | 2 | 2 | 2 | 4 |  |
| 29126000 | Paraformaldehyde | 2 | 2 | 2 | 2 | 4 |  |
| 29130010 | Trichloroacetaldehyde | 2 | 2 | 2 | 2 | 4 |  |
| 29130090 | Other aldehydes halogenated derivatives, sulphonated, etc. | 2 | 2 | 2 | 2 | 4 |  |
| 29141100 | Acetone not containing other oxygenated fuction | 12 | 12 | 12 | 0 | E |  |
| 29141200 | Butanone (methyl ethyl ketone) | 12 | 12 | 12 | 12 | E |  |
| 29141300 | 4-methylpentan-2-one (methyl isobutyl ketone) | 12 | 12 | 12 | 12 | E |  |
| 29141910 | Phorone | 2 | 2 | 2 | 2 | 4 |  |
| 29141921 | Acetylacetone | 2 | 2 | 2 | 2 | 4 |  |
| 29141922 | Acetonylacetone | 2 | 2 | 2 | 2 | 4 |  |
| 29141923 | Diacetyl | 12 | 12 | 12 | 12 | 10 |  |
| 29141929 | Other diacetone | 12 | 12 | 12 | 12 | 10 |  |
| 29141930 | Methyl hexyl ketone | 2 | 2 | 2 | 2 | 4 |  |
| 29141940 | Pseudoionones | 2 | 2 | 2 | 2 | 4 |  |
| 29141950 | Methyl isopropyl ketone | 2 | 2 | 2 | 2 | 4 |  |
| 29141990 | Other cyclic ketones not containing other oxygenated fuctions | 12 | 12 | 12 | 12 | 10 |  |
| 29142210 | Cyclohexanone | 2 | 2 | 2 | 2 | 4 |  |
| 29142220 | Methylcyclohexanones | 2 | 2 | 2 | 2 | 4 |  |
| 29142310 | Ionones | 2 | 2 | 2 | 2 | 4 |  |
| 29142320 | Methylionones | 2 | 2 | 2 | 2 | 4 |  |
| 29142910 | Carvone | 12 | 12 | 12 | 12 | 10 |  |
| 29142920 | 1-menthone | 2 | 2 | 2 | 2 | 4 |  |
| 29142990 | Other cyclanic ketones not containing other oxygenated fuctions | 2 | 2 | 2 | 2 | 4 |  |
| 29143100 | Phenylacetone (phenylpropan-2-one) | 2 | 2 | 2 | 2 | 4 |  |
| 29143910 | Acetophenone | 12 | 12 | 12 | 12 | E |  |
| 29143990 | Other aromatic ketones not containing other oxygenated fuctions | 2 | 2 | 2 | 2 | 4 |  |
| 29144010 | 4-hydroxy-4-methylpentan-2-one (diacetone alcohol) | 12 | 12 | 12 | 12 | E |  |
| 29144091 | Benzoin | 2 | 2 | 2 | 2 | 4 |  |
| 29144099 | Other ketone-alcohols and ketone‑aldehydes | 2 | 2 | 2 | 2 | 4 |  |
| 29145010 | Nabumetone | 2 | 2 | 2 | 2 | 4 |  |
| 29145020 | 1, 8-dihydroxy-3-methyl-9-anthrone and its enol form | 12 | 12 | 12 | 12 | 10 |  |
| 29145090 | Other ketone-phenols and ketones with other oxygenated functions | 2 | 2 | 2 | 2 | 4 |  |
| 29146100 | Anthraquinone | 2 | 2 | 2 | 2 | 4 |  |
| 29146910 | Lapachol | 2 | 2 | 2 | 2 | 4 |  |
| 29146920 | Menadione | 2 | 2 | 2 | 2 | 4 |  |
| 29146990 | Other quinones | 2 | 2 | 2 | 2 | 4 |  |
| 29147011 | 1-chloro-5-hexanone | 2 | 2 | 2 | 2 | 4 |  |
| 29147019 | Other halogenated derivatives of ketones and quinones | 2 | 2 | 2 | 2 | 4 |  |
| 29147021 | Menadione sodium bisulphite | 8 | 8 | 8 | 8 | 8 |  |
| 29147022 | 5-sulphonated-2-hydroxy-4-methoxybenzenesulphonic acid | 12 | 12 | 12 | 12 | 10 |  |
| 29147029 | Other derivatives of ketones quinones sulphonated | 2 | 2 | 2 | 2 | 4 |  |
| 29147090 | Other ketones, containing or not, other oxygen fuctions | 2 | 2 | 2 | 2 | 4 |  |
| 29151100 | Formic acid | 2 | 12 | 9 | 12 | 10 |  |
| 29151210 | Sodium salts and formic acid | 12 | 12 | 9 | 12 | 10 |  |
| 29151290 | Other salts of formic acid | 2 | 2 | 2 | 2 | 4 |  |
| 29151310 | Geranyl esters, of formic acid | 12 | 12 | 12 | 12 | 10 |  |
| 29151390 | Other esters of formic acid | 2 | 2 | 2 | 2 | 4 |  |
| 29152100 | Acetic acid | 12 | 2 | 9 | 12 | 10 |  |
| 29152400 | Acetic anhydride | 12 | 12 | 12 | 12 | 10 |  |
| 29152910 | Sodium acetate | 12 | 12 | 12 | 12 | 10 |  |
| 29152920 | Cobalt acetates | 12 | 12 | 12 | 12 | 10 |  |
| 29152990 | Other salts of acetic acid | 12 | 12 | 12 | 12 | 10 |  |
| 29153100 | Ethyl acetate | 12 | 12 | 12 | 0 | E |  |
| 29153200 | Vinyl acetate | 2 | 2 | 2 | 0 | 4 |  |
| 29153300 | N-butyl acetate | 12 | 12 | 12 | 12 | E |  |
| 29153600 | Dinoseb acetate | 12 | 12 | 12 | 12 | 10 |  |
| 29153910 | Linalyl acetate | 2 | 2 | 2 | 2 | 4 |  |
| 29153921 | Triacetin | 12 | 12 | 9 | 12 | 10 |  |
| 29153929 | Other glycerin acetate | 12 | 12 | 12 | 12 | 10 |  |
| 29153931 | N-propyl acetate | 2 | 2 | 2 | 2 | 10 |  |
| 29153932 | 2-ethoxyethyl acetate | 12 | 12 | 12 | 12 | E |  |
| 29153939 | Other satured acyclic monoalcohol acetate atom of c ≤ 8 | 12 | 12 | 12 | 12 | 10 |  |
| 29153941 | Decyl acetate | 2 | 2 | 2 | 2 | 4 |  |
| 29153942 | Hexyl acetate | 2 | 2 | 2 | 2 | 4 |  |
| 29153951 | Benzoestrol acetate | 2 | 2 | 2 | 2 | 4 |  |
| 29153952 | Dienoestrol acetate | 2 | 2 | 2 | 2 | 4 |  |
| 29153953 | Hexoestrol acetate | 2 | 2 | 2 | 2 | 4 |  |
| 29153954 | Mestilbol acetate | 2 | 2 | 2 | 2 | 4 |  |
| 29153955 | Stilboestrol acetate | 2 | 2 | 2 | 2 | 4 |  |
| 29153961 | Trichloro-alfa-phenylethyl acetate | 2 | 2 | 2 | 2 | 4 |  |
| 29153962 | Trichloromethylphenylcarbinol acetate | 2 | 2 | 2 | 2 | 4 |  |
| 29153963 | Ethylene glycol diacetate (ethylene diacetate) | 2 | 2 | 2 | 2 | 4 |  |
| 29153991 | 2-tert-butylcyclohexyl esters | 2 | 2 | 2 | 2 | 4 |  |
| 29153992 | Bornyl esters | 2 | 2 | 2 | 2 | 4 |  |
| 29153993 | Dimethylbenzylcarbinyl esters | 2 | 2 | 2 | 2 | 4 |  |
| 29153994 | Bis(p-acetoxyphenyl)cyclohexylidenemethane(cyclophenyl) | 2 | 2 | 2 | 2 | 4 |  |
| 29153999 | Other acetate acid esters | 12 | 12 | 12 | 12 | 10 |  |
| 29154010 | Monochloroacetic acid | 12 | 2 | 12 | 12 | 10 |  |
| 29154020 | Sodium monochloroacetate | 12 | 12 | 12 | 12 | 10 |  |
| 29154090 | Di- or trichloroacetic acids, and their salts/esters | 2 | 2 | 2 | 2 | 4 |  |
| 29155010 | Propionic acid | 2 | 2 | 2 | 2 | 4 |  |
| 29155020 | Propionic acid salts | 12 | 12 | 12 | 12 | 10 |  |
| 29155030 | Esters of propionic acid | 2 | 2 | 2 | 2 | 4 |  |
| 29156011 | Butanoic acids and their salts | 2 | 2 | 2 | 2 | 4 |  |
| 29156012 | Ethyl butanoate | 2 | 2 | 2 | 2 | 4 |  |
| 29156019 | Other esters of butanoic acids | 2 | 2 | 2 | 2 | 4 |  |
| 29156021 | Pivalic acid | 2 | 2 | 2 | 2 | 4 |  |
| 29156029 | Valeric acid and other salts and esters | 2 | 2 | 2 | 2 | 4 |  |
| 29157011 | Palmitic acid | 2 | 2 | 2 | 2 | 10 |  |
| 29157019 | Other salts and esters from palmitic acid | 12 | 12 | 9 | 12 | 10 |  |
| 29157020 | Stearic acid (acyclic saturated monocarboxylic acid) | 12 | 12 | 12 | 12 | 10 |  |
| 29157031 | Zinc salts of stearic acid | 12 | 12 | 12 | 12 | 10 |  |
| 29157039 | Other salts of stearic acid | 12 | 12 | 12 | 12 | 10 |  |
| 29157040 | Esters of stearic acid | 12 | 12 | 12 | 12 | 10 |  |
| 29159010 | Chloroacetyl chloride | 2 | 2 | 2 | 2 | 4 |  |
| 29159021 | 2-ethylhexanoic acid | 12 | 12 | 12 | 12 | 10 |  |
| 29159022 | Tin 2-ethylhexanoate | 12 | 12 | 0 | 12 | 10 |  |
| 29159023 | Triethylene glycol di(2-ethylhexanoate) | 2 | 2 | 2 | 2 | 4 |  |
| 29159024 | Chloride 2-etilexanoila | 2 | 2 | 2 | 2 | 4 |  |
| 29159029 | Other salts and esters of 2-ethylhexanoic acid | 12 | 12 | 12 | 12 | 10 |  |
| 29159031 | Myristic acid | 2 | 2 | 2 | 2 | 4 |  |
| 29159032 | Caprilic acid | 2 | 2 | 2 | 2 | 4 |  |
| 29159033 | Isopropyl myristate | 12 | 12 | 9 | 12 | 10 |  |
| 29159039 | Other salts and esters of myristic/caprilic acid | 2 | 2 | 2 | 2 | 4 |  |
| 29159041 | Lauric acid | 2 | 2 | 2 | 2 | 4 |  |
| 29159042 | Salts and esters of lauric acid | 12 | 12 | 9 | 12 | 10 |  |
| 29159050 | Acid peroxides saturated acyclic monocarboxylic acids | 12 | 12 | 12 | 12 | 10 |  |
| 29159060 | Acid peroxides saturated acyclic monocarboxylic acids | 12 | 12 | 12 | 12 | 10 |  |
| 29159090 | Other acid peroxides saturated acyclic monocarboxylic acids, etc | 2 | 2 | 2 | 2 | 4 |  |
| 29161110 | Acrylic acid | 2 | 2 | 2 | 2 | 10 |  |
| 29161120 | Acrylic acid salts | 2 | 2 | 2 | 2 | 4 |  |
| 29161210 | Esters of methyl of acrylic acid | 12 | 12 | 12 | 12 | 10 |  |
| 29161220 | Esters of ethyl of acrylic acid | 12 | 12 | 12 | 12 | 10 |  |
| 29161230 | Esters of butyl of acrylic acid | 12 | 12 | 12 | 0 | 10 |  |
| 29161240 | Esters of 2-ethylhexyl of acrylic acid | 2 | 2 | 2 | 2 | 4 |  |
| 29161290 | Other esters of acrylic acid | 2 | 2 | 2 | 2 | 4 |  |
| 29161310 | Methacrylic acid | 2 | 2 | 2 | 2 | 4 |  |
| 29161320 | Methacrylic acid and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29161410 | Esters of methyl of methacrylic acid | 6 | 12 | 0 | 0 | E |  |
| 29161420 | Esters of ethyl of methacrylic acid | 12 | 12 | 12 | 12 | E |  |
| 29161430 | Esters of n-butyl of methacrylic acid | 2 | 2 | 2 | 2 | 4 |  |
| 29161490 | Other esters of methacrylic acid | 2 | 2 | 2 | 2 | 4 |  |
| 29161511 | Mannitol oleate | 2 | 2 | 2 | 2 | 4 |  |
| 29161519 | Oleic acid, other salts/esters (acyclic monocarboxylic acids) | 12 | 12 | 9 | 12 | 10 |  |
| 29161520 | Linoleic acid, linolenic acid, their salts and esters | 2 | 2 | 2 | 2 | 4 |  |
| 29161600 | Binapacryl (iso) | 2 | 2 | 2 | 2 | 4 |  |
| 29161911 | Potassium sorbate | 12 | 12 | 9 | 0 | 10 |  |
| 29161919 | Sorbic acid, their salts and esters | 2 | 2 | 2 | 2 | 4 |  |
| 29161921 | Undecylenic acid | 2 | 2 | 2 | 2 | 4 |  |
| 29161922 | Methyl undecylenate | 2 | 2 | 2 | 2 | 4 |  |
| 29161923 | Zinc undecylenate | 2 | 2 | 2 | 2 | 4 |  |
| 29161929 | Other salts and esters of undecylenic acid | 2 | 2 | 2 | 2 | 4 |  |
| 29161990 | Other unsaturated acyclic monocarboxylic acids, etc. | 2 | 2 | 2 | 2 | 4 |  |
| 29162011 | 3-(2, 2-dibromovinyl)-2, 2-dimethylcyclopropanecarboxylic acid | 2 | 2 | 2 | 2 | 4 |  |
| 29162012 | 3-(2, 2-dichlorovinyl)-2, 2‑dimethylcyclopropanecarboxylic acid chloride (DVO) | 2 | 2 | 2 | 2 | 4 |  |
| 29162013 | Allethrins | 2 | 2 | 0 | 2 | 4 |  |
| 29162014 | Permethrin | 12 | 12 | 12 | 12 | 10 |  |
| 29162015 | Bifenthrin | 2 | 2 | 2 | 2 | 4 |  |
| 29162019 | Other derivatives of cyclopropanecarboxylic acid | 2 | 2 | 0 | 2 | 4 |  |
| 29162090 | Other cyclanic, cyclenic, cycloterpenic monocarboxylic acid etc. | 2 | 2 | 2 | 2 | 4 |  |
| 29163110 | Benzoic acid | 12 | 12 | 12 | 12 | 10 |  |
| 29163121 | Benzoic acid, its salts | 12 | 12 | 12 | 12 | 10 |  |
| 29163122 | Salts of ammonium of benzoic acid | 12 | 12 | 12 | 12 | 10 |  |
| 29163129 | Other salts of benzoic acid | 2 | 2 | 2 | 2 | 4 |  |
| 29163131 | Esters of methyl of benzoic acid | 12 | 12 | 12 | 12 | 10 |  |
| 29163132 | Esters of benzyl of benzoic acid | 12 | 12 | 12 | 12 | 10 |  |
| 29163139 | Other esters of benzoic acid | 2 | 2 | 2 | 2 | 4 |  |
| 29163210 | Benzoyl peroxide | 12 | 12 | 12 | 12 | 10 |  |
| 29163220 | Benzoyl chloride | 2 | 2 | 2 | 2 | 4 |  |
| 29163400 | Phenylacetic acid and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29163910 | 4-chloro-alpha-(1-methylethyl)benzeneacetyl chloride | 2 | 2 | 2 | 2 | 4 |  |
| 29163920 | Ibuprofen | 2 | 2 | 0 | 2 | 4 |  |
| 29163930 | 4-chloro-3-nitrobenzoic acid | 2 | 2 | 2 | 2 | 4 |  |
| 29163940 | Tert-butyl perbenzoate | 12 | 12 | 12 | 12 | 10 |  |
| 29163990 | Other aromatic monocarboxylic acids, etc. | 2 | 2 | 2 | 2 | 4 |  |
| 29171110 | Oxalic acid and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29171120 | Oxalic acid and its esters | 2 | 2 | 2 | 2 | 4 |  |
| 29171210 | Adipic acid | 0 | 10 | 10 | 10 | 10 |  |
| 29171220 | Adipic acid, its salts and esters | 12 | 12 | 12 | 12 | E |  |
| 29171310 | Azelaic acid, its salts and esters | 2 | 2 | 2 | 2 | 4 |  |
| 29171321 | Sebacic acid | 2 | 2 | 2 | 2 | 4 |  |
| 29171322 | Dibutyl sebacate | 12 | 12 | 12 | 12 | 10 |  |
| 29171323 | Dioctyl sebacate | 12 | 12 | 12 | 12 | 10 |  |
| 29171329 | Other sebacic acid, their salts and esters | 2 | 2 | 2 | 2 | 4 |  |
| 29171400 | Maleic anhydride | 12 | 12 | 12 | 12 | E |  |
| 29171910 | Sodium dioctylsulphosuccinate | 12 | 12 | 12 | 12 | 10 |  |
| 29171921 | Maleic acid | 12 | 12 | 12 | 12 | 10 |  |
| 29171922 | Maleic acid, its salts and esters | 12 | 12 | 12 | 12 | E |  |
| 29171930 | Fumaric acid, its salts and esters | 12 | 12 | 12 | 12 | E |  |
| 29171990 | Other acyclic polycarboxylic acids, etc. | 2 | 2 | 2 | 2 | 4 |  |
| 29172000 | Cyclanic, cyclenic, or cycloterpenic polycarboxylic acids, their anhydrides, halides, peroxides, peracids and their derivatives | 2 | 2 | 2 | 2 | 4 |  |
| 29173200 | Dioctyl orthophthalates | 12 | 12 | 12 | 12 | E |  |
| 29173300 | Dinonyl or didecyl orthophthalates | 12 | 12 | 12 | 12 | E |  |
| 29173400 | Other esters of orthophthalic acid | 12 | 12 | 12 | 12 | E |  |
| 29173500 | Phthalic anhydride | 12 | 12 | 9 | 12 | E |  |
| 29173600 | Terephthalic acid and its salts | 0 | 12 | 12 | 12 | 10 |  |
| 29173700 | Dimethyl terephthalate | 12 | 12 | 12 | 12 | 10 |  |
| 29173911 | M-phthalic acid esters | 2 | 2 | 2 | 2 | 4 |  |
| 29173919 | M-phthalic acid, its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29173920 | O-phthalic acid, its salts | 12 | 12 | 12 | 12 | 10 |  |
| 29173931 | Dioctyl esters of terephthalic acid | 12 | 12 | 12 | 12 | 10 |  |
| 29173939 | Other terephthalic acid esters | 2 | 2 | 2 | 2 | 4 |  |
| 29173940 | Salts and esters of trimellitic acid (1, 2, 4‑benzenetr.) | 6 | 6 | 6 | 6 | E |  |
| 29173950 | Trimellitic anhydride(1, 3-dihydro-1, 3‑dioxo-5-isobenz.) | 2 | 2 | 2 | 2 | 4 |  |
| 29173990 | Other aromatic polycarboxylic acids, etc. | 2 | 2 | 2 | 2 | 4 |  |
| 29181100 | Lactic acid, its salts and esters | 2 | 12 | 12 | 12 | 10 |  |
| 29181200 | Tartaric acid | 12 | 12 | 12 | 12 | 10 |  |
| 29181310 | Tartaric acid, its salts | 12 | 12 | 12 | 12 | 10 |  |
| 29181320 | Tartaric acid, its esters | 2 | 2 | 2 | 2 | 4 |  |
| 29181400 | Citric acid | 12 | 12 | 12 | 12 | 10 |  |
| 29181500 | Salts and esters of citric acid | 12 | 12 | 9 | 12 | 10 |  |
| 29181610 | Calcium gluconate | 12 | 12 | 9 | 12 | 10 |  |
| 29181690 | Gluconic acid, its other salts and esters | 12 | 12 | 12 | 12 | 10 |  |
| 29181800 | Chlorobenzilate | 2 | 2 | 2 | 2 | 4 |  |
| 29181910 | Bromopropylate | 2 | 2 | 2 | 2 | 4 |  |
| 29181921 | Ursodiol (ursodeoxycholic acid) | 2 | 2 | 2 | 2 | 4 |  |
| 29181922 | Chenodeoxycholic acid | 2 | 2 | 2 | 2 | 4 |  |
| 29181929 | Biliar acid, its other salts, esters and derivatives | 12 | 12 | 12 | 12 | 10 |  |
| 29181930 | 12-hydroxystearic acid | 12 | 12 | 12 | 12 | 10 |  |
| 29181941 | Benzylic acid (2, 2-diphenil-2-hidroxyacetic acid) | 2 | 2 | 2 | 2 | 4 |  |
| 29181942 | Salts of benzylic acid | 2 | 2 | 2 | 2 | 4 |  |
| 29181943 | Esters of benzylic acid | 2 | 2 | 2 | 2 | 4 |  |
| 29181990 | Other carboxylic acids alcohol function, anhydrides, etc | 2 | 2 | 2 | 2 | 4 |  |
| 29182110 | Salicylic acid | 12 | 12 | 9 | 12 | 10 |  |
| 29182120 | Salts of salicylic acid | 12 | 12 | 12 | 12 | 10 |  |
| 29182211 | O-acetylsalicylic acid | 12 | 12 | 0 | 12 | 10 |  |
| 29182212 | Aluminium o-acetylsalicylate | 12 | 12 | 12 | 12 | 10 |  |
| 29182219 | Other salts of o-acetylsalicylate acid | 2 | 2 | 2 | 2 | 4 |  |
| 29182220 | Other esters of o-acetylsalicylate acid | 2 | 2 | 2 | 2 | 4 |  |
| 29182300 | Other esters of salicylic acid and their salts | 12 | 12 | 12 | 12 | 10 |  |
| 29182910 | Hydroxynaphthoic acid | 2 | 2 | 2 | 2 | 4 |  |
| 29182921 | P-hydroxybenzoic acid | 2 | 2 | 2 | 2 | 4 |  |
| 29182922 | Methylparaben | 12 | 12 | 12 | 12 | 10 |  |
| 29182923 | Propylparaben | 12 | 12 | 9 | 12 | 10 |  |
| 29182929 | Other salts and esters of p-hydroxybenzoic acid | 2 | 2 | 2 | 2 | 4 |  |
| 29182930 | Gallic acid, its salts and esters | 2 | 2 | 2 | 2 | 4 |  |
| 29182940 | Pentaerythrityl tetrakis(3(3, 5-di-tert-butyl-4-hyd.)pr. | 12 | 12 | 12 | 12 | 10 |  |
| 29182950 | Octadecyl 3-(3, 5-di-tert-butyl-4-hydroxyphenyl)propion. | 12 | 12 | 12 | 12 | 10 |  |
| 29182990 | Others carboxylic acids, phenol function, anhydrides, etc | 2 | 2 | 2 | 2 | 4 |  |
| 29183010 | Ketoprofen | 2 | 2 | 2 | 2 | 4 |  |
| 29183020 | Methylbutryl acetate | 2 | 2 | 2 | 2 | 4 |  |
| 29183031 | Dehydrocholic acid | 2 | 2 | 2 | 2 | 4 |  |
| 29183032 | Sodium dehydrocholate | 2 | 2 | 2 | 2 | 4 |  |
| 29183033 | Magnesium dehydrocholate | 14 | 14 | 14 | 14 | 10 |  |
| 29183039 | Others salts of dehydrocholic acid | 2 | 2 | 2 | 2 | 4 |  |
| 29183040 | 2-nitromethylbenzylidene acetyl acetate | 2 | 2 | 2 | 2 | 4 |  |
| 29183090 | Others carboxylic acids aldehyde fuction, ketone, etc. | 2 | 2 | 2 | 2 | 4 |  |
| 29189100 | 2, 4, 5-trichlorophenoxyacetic acid | 2 | 2 | 2 | 2 | 4 |  |
| 29189911 | Phenoxyacetic acid, its salts and esters | 12 | 12 | 12 | 12 | 10 |  |
| 29189912 | 2, 4-dichlorophenoxyacetic acid, its salts and esters | 14 | 14 | 0 | 14 | 10 |  |
| 29189919 | Other derivatives of phenoxyacetic acid, its salts and esters | 2 | 2 | 2 | 2 | 4 |  |
| 29189921 | Dichlorophenoxybutyric acid, its salts and esters | 12 | 12 | 9 | 12 | 10 |  |
| 29189929 | Other dichlorophenoxybutyric acids, its salts and esters | 2 | 2 | 2 | 2 | 4 |  |
| 29189930 | Acifluorfen sodium | 2 | 2 | 2 | 2 | 4 |  |
| 29189940 | Naproxen | 2 | 2 | 2 | 2 | 4 |  |
| 29189950 | 3-(2-Chloro-alpha,alpha,alpha-trifluoro-p-tolyloxy)benzoic acid | 2 | 2 | 2 | 2 | 4 |  |
| 29189960 | Diclofop-methyl | 2 | 2 | 2 | 2 | 4 |  |
| 29189991 | Fenofibrate | 2 | 2 | 2 | 2 | 4 |  |
| 29189992 | Methylchlorophenoxyacetic acid, their salts/esters | 12 | 12 | 12 | 12 | 10 |  |
| 29189993 | 5-(2-chloro-4-trifluoromethylphenoxy)2-nitrobenzoate etc.(lactofen) | 12 | 12 | 0 | 12 | 10 |  |
| 29189994 | 4-(4-hydroxyphenoxy)-3, 5-diiodophenyl acetic acid | 14 | 14 | 14 | 14 | 10 |  |
| 29189999 | Other carboxicylic acids containing additional oxygenated functions and their anhydrides | 2 | 2 | 0 | 2 | 4 |  |
| 29191000 | Tris (2, 3-dibromopropyl) phospahte | 2 | 2 | 2 | 2 | 0 |  |
| 29199010 | Phosphoric ester and salts of tributyl | 2 | 2 | 2 | 2 | 4 |  |
| 29199020 | Phosphoric ester and salts of tricresyl | 2 | 2 | 2 | 2 | 4 |  |
| 29199030 | Phosphoric ester and salts of triphenyl | 10 | 10 | 10 | 10 | 10 |  |
| 29199040 | Dichlorvos (DDVP) | 12 | 12 | 12 | 12 | 10 |  |
| 29199050 | Calcium lactophosphate | 12 | 12 | 12 | 12 | 10 |  |
| 29199060 | Chlorfenvinphos | 14 | 14 | 14 | 14 | 10 |  |
| 29199090 | Other phosphoric esters, their salts, including lactophosphates; their halogenated, sulphonated, nitrated or nitrosated derivatives, etc. | 2 | 2 | 2 | 2 | 4 |  |
| 29201110 | Ethylparathion | 2 | 2 | 2 | 2 | 4 |  |
| 29201120 | Methyl paration | 2 | 2 | 2 | 2 | 4 |  |
| 29201910 | Fenitrothion | 2 | 2 | 2 | 2 | 4 |  |
| 29201920 | Dimethyl phosphorothioate chloride | 2 | 2 | 2 | 2 | 4 |  |
| 29201990 | Other thiophosphoric esters, salts and derivatives | 2 | 2 | 2 | 2 | 4 |  |
| 29209013 | Alkyl phosphite (C3 to C13) or alkylaryl | 12 | 12 | 12 | 12 | 10 |  |
| 29209014 | Diphenyl phosphite | 2 | 2 | 2 | 2 | 4 |  |
| 29209015 | Aryl phosphite | 12 | 12 | 12 | 12 | 10 |  |
| 29209016 | Fosetyl Al | 2 | 2 | 2 | 2 | 4 |  |
| 29209017 | Tris(2, 4-di-tert-butylphenyl) phosphite | 12 | 12 | 12 | 12 | 10 |  |
| 29209019 | Other phosphite, except those of methyl and ethyl | 2 | 2 | 2 | 2 | 4 |  |
| 29209021 | Endosulfan | 12 | 12 | 9 | 12 | 10 |  |
| 29209022 | Propargite | 14 | 14 | 14 | 14 | 10 |  |
| 29209029 | Other sulphide of esters of inorganic acid | 2 | 2 | 2 | 2 | 4 |  |
| 29209031 | Propatyl nitrate | 12 | 12 | 12 | 12 | 10 |  |
| 29209032 | Nitroglycerol | 12 | 12 | 12 | 12 | 10 |  |
| 29209033 | Pentaerythritol tetranitrate (PETN, pentrite, nitropenta) | 12 | 12 | 12 | 12 | 10 |  |
| 29209039 | Other nitrates of esters of inorganic acid | 2 | 2 | 2 | 2 | 4 |  |
| 29209041 | Alky (C6 to C22) sulphide | 12 | 12 | 12 | 12 | 10 |  |
| 29209042 | Sulphide of monoalkyldiethylene glycols(di or tri) | 12 | 12 | 12 | 12 | 10 |  |
| 29209049 | Other esters sulphide of inorganic acids | 2 | 2 | 2 | 2 | 4 |  |
| 29209051 | Ethyl silicate | 12 | 12 | 12 | 12 | 10 |  |
| 29209059 | Other esters silicates of inorganic acids | 2 | 2 | 2 | 2 | 4 |  |
| 29209061 | Dimethyl phosphite | 2 | 2 | 2 | 2 | 4 |  |
| 29209062 | Trimethyl phosphite | 2 | 2 | 2 | 2 | 4 |  |
| 29209063 | Diethyl phosphite | 2 | 2 | 2 | 2 | 4 |  |
| 29209064 | Triethyl phosphite | 2 | 2 | 2 | 2 | 4 |  |
| 29209069 | Other phosphite of methyl and ethyl | 2 | 2 | 2 | 2 | 4 |  |
| 29209090 | Other esters of inorganic acid, salts, halogenated derivatives etc. | 2 | 2 | 2 | 2 | 4 |  |
| 29211111 | Methylamine | 12 | 12 | 12 | 12 | 10 |  |
| 29211112 | Salts of methylamine | 2 | 2 | 2 | 2 | 4 |  |
| 29211121 | Dimethylamine | 8 | 12 | 12 | 12 | 10 |  |
| 29211122 | Dimethylamine 2, 4‑dichlorophenoxyacetate | 12 | 12 | 12 | 12 | 10 |  |
| 29211123 | Dimethylamine methylchlorophenoxyacetate | 12 | 12 | 12 | 12 | 10 |  |
| 29211129 | Other salts of dimethylamine | 2 | 2 | 2 | 2 | 4 |  |
| 29211131 | Trimethylamine | 12 | 12 | 12 | 12 | 10 |  |
| 29211132 | Trimethylamine hydrochloride | 12 | 12 | 12 | 12 | 10 |  |
| 29211139 | Other salts of trimethylamine | 2 | 2 | 2 | 2 | 4 |  |
| 29211911 | Monoethylamine and its salts | 2 | 14 | 14 | 14 | 10 |  |
| 29211912 | Triethylamine | 12 | 12 | 12 | 12 | 10 |  |
| 29211913 | Bis(2-chloroethyl)ethylamine) | 2 | 2 | 2 | 2 | 4 |  |
| 29211914 | Trichlormethine (INN) (tris(ß-chlororethyl)amine) | 2 | 2 | 2 | 2 | 4 |  |
| 29211915 | Salts of dimethylamine, except ethamsylate | 14 | 14 | 14 | 14 | 10 |  |
| 29211919 | Other ethylamine and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29211921 | Mono-n-propylamine and its salts | 12 | 12 | 12 | 12 | 10 |  |
| 29211922 | Di(n-propylamine) and its salts | 14 | 14 | 14 | 14 | 10 |  |
| 29211923 | Monoisopropylamine and its salts | 4 | 14 | 0 | 0 | 10 |  |
| 29211924 | Diisopropylamine and its salts | 14 | 14 | 14 | 14 | 10 |  |
| 29211929 | Other n-propylamine, isopropylamine and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29211931 | Diisobutylamine and its salts | 14 | 14 | 14 | 14 | 10 |  |
| 29211939 | Other butylamine and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29211941 | Methyldialkylamines | 12 | 12 | 12 | 12 | 10 |  |
| 29211949 | Monoakyl and other dialkilamines, alkyla (C10 to C18) | 12 | 12 | 12 | 12 | 10 |  |
| 29211991 | Chlormethine (INN) (di(chloroethyl)methylamine) | 2 | 2 | 2 | 2 | 4 |  |
| 29211992 | N, N-dialkyl(c1 to c3)-2-chloroethylamines, etc. | 2 | 2 | 2 | 2 | 4 |  |
| 29211993 | Isometheptene mucate | 14 | 14 | 14 | 14 | 10 |  |
| 29211999 | Other acyclic amine and its salts and derivatives | 2 | 2 | 2 | 2 | 4 |  |
| 29212100 | Ethylenediamine and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29212200 | Hexamethylenediamine and its salts | 0 | 12 | 12 | 12 | 10 |  |
| 29212910 | Diethylenetriamine and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29212920 | Triethyltetramine and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29212990 | Other polyamines acyclics, its derivatives and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29213011 | Cyclohexylamine and its salts | 14 | 14 | 14 | 14 | 10 |  |
| 29213012 | Dicyclohexylamine | 12 | 12 | 12 | 12 | 10 |  |
| 29213019 | Other cyclohexylamine and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29213020 | Propylhexedrine | 2 | 2 | 2 | 2 | 4 |  |
| 29213090 | Other amines/polyamines cyclanic, cyclenic, etc. | 2 | 2 | 2 | 2 | 4 |  |
| 29214100 | Aniline and its salts | 12 | 12 | 9 | 12 | 10 |  |
| 29214211 | Sulphanilic acid and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29214219 | Other aminebenzenesulphonics acid, and their salts | 2 | 2 | 2 | 2 | 4 |  |
| 29214221 | 3, 4-dichloroaniline and its salts | 12 | 12 | 12 | 12 | 10 |  |
| 29214229 | Other chloroaniline and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29214231 | 4-nitroaniline | 2 | 2 | 2 | 2 | 4 |  |
| 29214239 | Other nitroaniline and their salts | 2 | 2 | 2 | 2 | 4 |  |
| 29214241 | 5-chloro-2-nitroaniline | 2 | 2 | 2 | 2 | 4 |  |
| 29214249 | Other chloronitroaniline and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29214290 | Other aniline derivatives and their salts | 2 | 2 | 2 | 2 | 4 |  |
| 29214311 | O-toluidine | 12 | 12 | 12 | 12 | 10 |  |
| 29214319 | Other o-toluidines and their salts | 2 | 2 | 2 | 2 | 4 |  |
| 29214321 | 3-nitro-4-toluidine and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29214322 | Trifluralin | 14 | 14 | 11 | 14 | 10 |  |
| 29214323 | 4-chloro-2-toluidine | 2 | 2 | 2 | 2 | 4 |  |
| 29214329 | Other toluidines and their derivatives and salts | 2 | 2 | 2 | 2 | 4 |  |
| 29214410 | Diphenylamine and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29214421 | N-octyldiphenylamine | 12 | 12 | 12 | 12 | 10 |  |
| 29214422 | N-nonyldiphenylamine | 12 | 12 | 12 | 12 | 10 |  |
| 29214429 | Otherdiphenylamine and its derivatives and salts thereof | 2 | 2 | 2 | 2 | 4 |  |
| 29214500 | 1-naphthylamine(alpha)2-naphthylamine(beta)derivatives/salts | 2 | 2 | 2 | 2 | 4 |  |
| 29214610 | Amfetamine and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29214620 | Benzfetamine and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29214630 | Dexamfetamine and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29214640 | Etilamfetamine and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29214650 | Fencamfetamine and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29214660 | Phentermine and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29214670 | Lefetamine and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29214680 | Levamfetamine and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29214690 | Mefenorex and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29214910 | Fenfluramine hydrochloride | 2 | 2 | 2 | 2 | 4 |  |
| 29214921 | 2, 4-xylidine and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29214922 | Pendimethalin | 2 | 2 | 2 | 2 | 4 |  |
| 29214929 | Other xylidine, its derivatives and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29214931 | Tranylcypromine sulphate | 14 | 14 | 14 | 14 | 10 |  |
| 29214939 | Other tranylcypromine and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29214990 | Other aromatic monoamine, its derivatives and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29215111 | M-phenylenediamine and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29215112 | Diaminotoluenes | 12 | 12 | 12 | 12 | 10 |  |
| 29215119 | O-phenylenediamine, p-phenylenediamine and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29215120 | O-phenylenediamine, p-phenylenediamine and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29215131 | N, n'-di-sec-butyl-p-phenylenediamine | 12 | 12 | 12 | 12 | 10 |  |
| 29215132 | N-isopropyl-n'-phenyl- p‑phenylenediamine | 12 | 12 | 12 | 12 | 10 |  |
| 29215133 | N-(1, 3-dimethylbutyl)-n'-phenyl-p-phenylenediamine | 12 | 12 | 12 | 12 | 10 |  |
| 29215134 | N-(1, 4-dimethylpentyl)-n'-phenyl-p-phenylenediamine | 12 | 12 | 12 | 12 | 10 |  |
| 29215135 | N-phenyl-p-phenylenediamine (4‑aminodiphen.) and salts | 2 | 2 | 2 | 2 | 4 |  |
| 29215139 | Other derivatives of phenylenediamine and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29215190 | Other derivatives of diaminotoluenes and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29215911 | 3, 3'-dichlorobenzidine | 2 | 2 | 2 | 2 | 4 |  |
| 29215919 | Benzidine, its other derivatives and salts | 2 | 2 | 2 | 2 | 4 |  |
| 29215921 | 4, 4'-diaminophenylmethane | 12 | 12 | 12 | 12 | 10 |  |
| 29215929 | Other diaminophenylmethane | 2 | 2 | 2 | 2 | 4 |  |
| 29215931 | 4, 4'-diaminodiphenylamine and its salts | 12 | 12 | 12 | 12 | 10 |  |
| 29215932 | 4, 4'-diaminodiphenylamino-2-sulphonic acid and salts | 2 | 2 | 2 | 2 | 4 |  |
| 29215939 | Other diaminodiphenylamine, its derivatives/salts | 2 | 2 | 2 | 2 | 4 |  |
| 29215990 | Other aromatic polyamine, its derivatives and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29221100 | Monoethanolamine and its salts | 4 | 14 | 14 | 14 | 10 |  |
| 29221200 | Diethanolamine and its salts | 4 | 14 | 14 | 14 | 10 |  |
| 29221310 | Triethanolamine | 14 | 14 | 11 | 0 | E |  |
| 29221320 | Triethanolamine salts | 14 | 14 | 14 | 14 | 10 |  |
| 29221400 | Dextropropoxyphene (INN) and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29221911 | Monoisopropanolamine | 2 | 2 | 2 | 2 | 4 |  |
| 29221912 | Triisopropanolamine 2, 4‑dichlorophenoxyacetate | 14 | 14 | 14 | 14 | 10 |  |
| 29221913 | Dimethylpropanolamine 2, 4‑dichlorophenoxyacetate | 14 | 14 | 11 | 14 | 10 |  |
| 29221919 | Propanolamine, its other salts and derivatives | 2 | 2 | 2 | 2 | 4 |  |
| 29221921 | Orphenadrine citrate | 14 | 14 | 14 | 14 | E |  |
| 29221929 | Orphenadrine and its other salts | 2 | 2 | 2 | 2 | 4 |  |
| 29221931 | Hydrochloride ambroxol | 2 | 2 | 2 | 2 | 4 |  |
| 29221939 | Ambroxol and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29221941 | Hydrochloride clobutinol | 2 | 2 | 2 | 2 | 4 |  |
| 29221949 | Clobutinol and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29221951 | N, N-dimethyl-2-aminoethanol and its protonated salts | 2 | 2 | 2 | 2 | 4 |  |
| 29221952 | N, N-diethyl-2-aminoethanol and its protonated salts | 2 | 2 | 2 | 2 | 4 |  |
| 29221959 | Other N, N-dialkyl 2-aminoethanol and its protonated salts | 2 | 2 | 2 | 2 | 4 |  |
| 29221961 | Methyldiethanolamine and its protonated salts | 2 | 2 | 2 | 2 | 4 |  |
| 29221962 | Ethyldiethanolamine and its protonated salts | 2 | 2 | 2 | 2 | 4 |  |
| 29221969 | Other n-alkyl-diethanolamine and its protonated salts | 2 | 2 | 2 | 2 | 4 |  |
| 29221991 | 1-p-nitrophenyl-2-amino-1, 3-propanodiol | 2 | 2 | 2 | 2 | 4 |  |
| 29221992 | Bencyclanefumarate | 2 | 2 | 2 | 2 | 4 |  |
| 29221993 | Clenbuterol and its hydrochloride | 14 | 14 | 14 | 14 | 10 |  |
| 29221994 | Myrtecaine | 14 | 14 | 14 | 14 | 10 |  |
| 29221995 | Tamoxifen and its citrate | 14 | 14 | 14 | 14 | 10 |  |
| 29221999 | Other aminoalcohol, its ethers, esters and salts | 2 | 2 | 2 | 2 | 4 |  |
| 29222100 | Aminonaphtholsulphonic acids and their salts | 2 | 2 | 2 | 2 | 4 |  |
| 29222911 | P-aminophenol | 2 | 2 | 2 | 2 | 4 |  |
| 29222919 | O-aminophenol, m-aminophenol and their salts | 2 | 2 | 2 | 2 | 4 |  |
| 29222920 | Nitroanisidines and their salts | 2 | 2 | 2 | 2 | 4 |  |
| 29222990 | Other aminonaftol, aminophenol their ethers, esters, salts | 2 | 2 | 2 | 2 | 4 |  |
| 29223111 | Amfepramone | 14 | 14 | 14 | 14 | 10 |  |
| 29223112 | Amfepramone salts | 2 | 2 | 2 | 2 | 4 |  |
| 29223120 | Methadone and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29223130 | Normethadone and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29223910 | Aminoanthraquinones and their salts | 2 | 2 | 2 | 2 | 4 |  |
| 29223921 | Ketamine hydrochloride | 12 | 12 | 12 | 12 | 10 |  |
| 29223929 | Ketamine and other salts thereof | 2 | 2 | 2 | 2 | 4 |  |
| 29223990 | Other amino-aldehydes, amino-ketones, etc. | 2 | 2 | 2 | 2 | 4 |  |
| 29224110 | Lysine | 12 | 12 | 0 | 12 | 10 |  |
| 29224190 | Lysine, its esters and salts | 12 | 12 | 12 | 12 | 10 |  |
| 29224210 | Glutamic acid | 2 | 2 | 2 | 2 | 4 |  |
| 29224220 | Salts of glutamic acid | 8 | 8 | 8 | 8 | 8 |  |
| 29224300 | Anthranilic acid and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29224410 | Tilidine | 2 | 2 | 2 | 2 | 0 |  |
| 29224420 | Salts of tilidine | 2 | 2 | 2 | 2 | 4 |  |
| 29224910 | Glycine and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29224920 | Ethylenediamine tetraacetic acid (EDTA) and its salts | 12 | 12 | 9 | 12 | 10 |  |
| 29224931 | Iminodiacetic acid | 2 | 2 | 2 | 2 | 4 |  |
| 29224932 | Salts of iminodiacetic acid | 2 | 2 | 2 | 2 | 4 |  |
| 29224940 | Diethylenetriamine pentacetic acid and its salts | 12 | 12 | 12 | 12 | 10 |  |
| 29224951 | Alpha-phenylglycine | 2 | 2 | 2 | 2 | 4 |  |
| 29224952 | D-(–)-a-aminobenzeneacetyl chloride hydrochloride | 12 | 12 | 12 | 12 | 10 |  |
| 29224959 | Other salts and derivatives of alpha‑phenylglycine | 2 | 2 | 2 | 2 | 4 |  |
| 29224961 | Diclofenac sodium | 14 | 14 | 11 | 14 | 10 |  |
| 29224962 | Diclofenac potassium | 14 | 14 | 0 | 14 | 10 |  |
| 29224963 | Diclofenac diethylamine | 14 | 14 | 14 | 14 | 10 |  |
| 29224964 | Diclofenac | 14 | 14 | 14 | 14 | 10 |  |
| 29224969 | Other diclofenac, its salts and its derivatives | 2 | 2 | 2 | 2 | 0 |  |
| 29224990 | Other amino acid, its esters and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29225011 | Phenylephrine hydrochloride | 2 | 2 | 2 | 2 | 4 |  |
| 29225019 | Phenylephrine and its other salts, except phenylephrine hydrochloride | 2 | 2 | 2 | 2 | 4 |  |
| 29225021 | Propafenone hydrochloride | 2 | 2 | 2 | 2 | 4 |  |
| 29225029 | Propafenone and its salts, except hydrochloride | 2 | 2 | 2 | 2 | 4 |  |
| 29225031 | Levodopa | 14 | 14 | 14 | 14 | 10 |  |
| 29225032 | Metildopa | 2 | 2 | 0 | 2 | 4 |  |
| 29225039 | Other derivatives and salts of tyrosine | 2 | 2 | 2 | 2 | 4 |  |
| 29225041 | Metoprolol tartrate | 2 | 2 | 2 | 2 | 4 |  |
| 29225049 | Metoprolol tartrate and its other salts | 2 | 2 | 2 | 2 | 4 |  |
| 29225050 | Propanolol and its salts | 12 | 12 | 12 | 12 | 10 |  |
| 29225091 | Sodium N-[1-(methox.)propen-2-yl]-alpha-amino-p -hydroxyphenylacetate (NAPOH) | 2 | 2 | 2 | 2 | 4 |  |
| 29225099 | Other aminoalcoholphenols, aminophenols, etc., oxygenated function | 2 | 2 | 0 | 2 | 4 |  |
| 29231000 | Choline and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29232000 | Lecithins and other phosphoaminolipids | 12 | 12 | 12 | 12 | 10 |  |
| 29239010 | Betaine and its salts | 12 | 12 | 12 | 12 | 10 |  |
| 29239020 | Choline derivatives | 2 | 2 | 2 | 2 | 4 |  |
| 29239030 | 3-chloro-2-hydroxypropyltrimethylammonium chloride | 12 | 12 | 12 | 12 | 10 |  |
| 29239040 | Alkyl(C6 to C22) -trimethylammonium halides | 12 | 12 | 9 | 12 | 10 |  |
| 29239050 | Dialkyl halides or alkyl - benzyl – dimethylammonium | 12 | 12 | 12 | 12 | 10 |  |
| 29239060 | Pentamethylalkyl-alkyil-propylenediammonium halides, with alkyl group from C6 to C22 | 12 | 12 | 12 | 12 | 10 |  |
| 29239090 | Other quaternary ammonium salts and hydroxides | 2 | 2 | 2 | 2 | 4 |  |
| 29241100 | Meprobamate (INN) | 2 | 2 | 2 | 2 | 4 |  |
| 29241210 | Fluoroacetamide | 2 | 2 | 2 | 2 | 4 |  |
| 29241220 | Phosphamidon | 2 | 2 | 2 | 2 | 4 |  |
| 29241230 | Monocrotophos | 14 | 14 | 11 | 14 | 10 |  |
| 29241911 | 2-chloro-n-methylacetoacetamide | 2 | 2 | 2 | 2 | 4 |  |
| 29241919 | Other acetoacetamide and its derivatives and salts thereof | 2 | 2 | 2 | 2 | 4 |  |
| 29241921 | N-methylformamide | 2 | 2 | 2 | 2 | 4 |  |
| 29241922 | N, n-dimethyllformamide | 14 | 14 | 11 | 14 | 10 |  |
| 29241929 | Other formamide and acetamide | 2 | 2 | 2 | 2 | 4 |  |
| 29241931 | Acrylamide | 2 | 2 | 2 | 2 | 4 |  |
| 29241932 | Methacrylamides | 2 | 2 | 2 | 2 | 4 |  |
| 29241939 | Other derivatives of acrylamide | 2 | 2 | 2 | 2 | 4 |  |
| 29241942 | Dicrotophos | 14 | 14 | 14 | 14 | 10 |  |
| 29241949 | Crotonamide and its other derivatives | 2 | 2 | 2 | 2 | 4 |  |
| 29241991 | N, N'-dimethylurea | 2 | 2 | 2 | 2 | 4 |  |
| 29241992 | Carisoprodol | 2 | 2 | 2 | 2 | 4 |  |
| 29241993 | N, N'-(distearoyl)ethylenediamine (N, N'‑ethylenebis) | 14 | 14 | 14 | 14 | 10 |  |
| 29241994 | Diethanolamines acid of C12 to C18 fatty acids | 14 | 14 | 14 | 14 | 10 |  |
| 29241999 | Other acyclic amides, its derivatives and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29242111 | Hexanitrocarbanilides | 2 | 2 | 2 | 2 | 4 |  |
| 29242119 | Carbanilides, its derivatives and salts | 2 | 2 | 2 | 2 | 4 |  |
| 29242120 | Diuron | 14 | 14 | 14 | 14 | 10 |  |
| 29242190 | Other ureins, its derivatives and salts | 2 | 2 | 2 | 2 | 4 |  |
| 29242300 | 2-acetamidobenzoic acid(N‑acetylanthranilic acid) and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29242400 | Ethinamate (INN) | 2 | 2 | 2 | 2 | 4 |  |
| 29242911 | Acetanilide | 12 | 12 | 12 | 12 | 10 |  |
| 29242912 | 4-aminoacetanilide | 2 | 2 | 2 | 2 | 4 |  |
| 29242913 | Acetaminophen (paracetamol) | 14 | 14 | 0 | 14 | 10 |  |
| 29242914 | Lidocaine and its hydrochloride | 14 | 14 | 14 | 14 | 10 |  |
| 29242915 | 2, 5-dimethoxyacetanilide | 14 | 14 | 14 | 14 | 10 |  |
| 29242919 | Other derivatives of acetanilide and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29242920 | Anilides of hydroxynaphthoic acids and its derivatives/salts | 2 | 2 | 2 | 2 | 4 |  |
| 29242931 | Carbaryl | 2 | 2 | 2 | 2 | 4 |  |
| 29242932 | Propoxur | 2 | 2 | 2 | 2 | 4 |  |
| 29242939 | Other carbamates | 2 | 2 | 2 | 2 | 4 |  |
| 29242941 | Teclozan | 2 | 2 | 2 | 2 | 4 |  |
| 29242942 | Alachlor | 14 | 14 | 14 | 14 | E |  |
| 29242943 | Atenolol, metolachlor | 2 | 2 | 2 | 2 | 4 |  |
| 29242944 | Oxaglic acid | 2 | 2 | 2 | 2 | 4 |  |
| 29242945 | Iodamide | 2 | 2 | 2 | 2 | 4 |  |
| 29242946 | P-acetamidobenzenesulphonic acid chloride | 14 | 14 | 14 | 14 | 10 |  |
| 29242947 | Ioxitalamic acid | 2 | 2 | 2 | 2 | 4 |  |
| 29242949 | Other acetamide and its derivatives | 2 | 2 | 2 | 2 | 4 |  |
| 29242951 | Bromopride | 14 | 14 | 14 | 14 | 10 |  |
| 29242952 | Metoclopramide and its hydrochloride | 14 | 14 | 14 | 14 | 10 |  |
| 29242959 | Other metoxybenzamides its derivatives and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29242961 | Propanil | 14 | 14 | 14 | 14 | E |  |
| 29242962 | Flutamide | 14 | 14 | 14 | 14 | 10 |  |
| 29242963 | Prilocaine and its hydrochloride | 14 | 14 | 14 | 14 | 10 |  |
| 29242964 | Iobitridol | 2 | 2 | 2 | 2 | 4 |  |
| 29242969 | Other propanamides its derivatives and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29242991 | Aspartam | 2 | 2 | 2 | 2 | 0 |  |
| 29242992 | Diflubenzuron | 2 | 2 | 2 | 2 | 4 |  |
| 29242993 | Metalaxyl | 2 | 2 | 2 | 2 | 4 |  |
| 29242994 | Triflumuron | 2 | 2 | 2 | 2 | 4 |  |
| 29242995 | Buclosamide | 2 | 2 | 2 | 2 | 4 |  |
| 29242996 | Denatonium benzoate | 14 | 14 | 14 | 14 | 10 |  |
| 29242999 | Other cyclic amide, its derivatives and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29251100 | Saccharin and its salts | 14 | 14 | 11 | 14 | 10 |  |
| 29251200 | Glutethimide (INN) | 2 | 2 | 2 | 2 | 4 |  |
| 29251910 | Thalidomide | 14 | 14 | 14 | 14 | 10 |  |
| 29251990 | Other imide, its derivatives and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29252100 | Chlordimeform | 2 | 2 | 2 | 2 | 4 |  |
| 29252911 | L-arginine aspartate | 2 | 2 | 2 | 2 | 4 |  |
| 29252919 | Other l-arginine and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29252921 | Guanidine | 2 | 2 | 2 | 2 | 4 |  |
| 29252922 | N, n'-diphenylguanidine | 2 | 2 | 2 | 2 | 4 |  |
| 29252923 | Chlorhexidine and its salts | 12 | 12 | 12 | 12 | 10 |  |
| 29252929 | Other guanidine and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29252930 | Amitraz | 12 | 12 | 12 | 12 | 10 |  |
| 29252940 | Pentamidine isethionate | 14 | 14 | 14 | 14 | 10 |  |
| 29252950 | Methyl n-(3, 7-dimethyl-7-hydroxyoctylidene)anthranilate | 12 | 12 | 12 | 12 | 10 |  |
| 29252990 | Other imines, their derivatives and their salts | 2 | 2 | 2 | 2 | 4 |  |
| 29261000 | Acrylonitrile | 12 | 12 | 12 | 12 | E |  |
| 29262000 | 1-cyanoguanidine (dicyandiamide) | 2 | 2 | 2 | 2 | 4 |  |
| 29263011 | Fenproporex | 14 | 14 | 14 | 14 | 10 |  |
| 29263012 | Salts of fenproporex | 2 | 2 | 2 | 2 | 4 |  |
| 29263020 | Methadone intermediate | 2 | 2 | 2 | 2 | 4 |  |
| 29269011 | Verampil | 2 | 2 | 2 | 2 | 4 |  |
| 29269012 | Verampil hydrochloride | 2 | 2 | 2 | 2 | 4 |  |
| 29269019 | Other salts of verampil | 2 | 2 | 2 | 2 | 4 |  |
| 29269021 | Alpha-cyano-3-phenoxybenzyl alcohol | 2 | 2 | 2 | 2 | 4 |  |
| 29269022 | Cyfluthrin | 2 | 2 | 2 | 2 | 4 |  |
| 29269023 | Cypermethrin | 14 | 14 | 0 | 14 | 10 |  |
| 29269024 | Deltamethrin | 2 | 2 | 2 | 2 | 4 |  |
| 29269025 | Fenvalerate | 2 | 2 | 2 | 2 | 4 |  |
| 29269026 | Cyhalothrin | 2 | 2 | 2 | 2 | 4 |  |
| 29269029 | Other esters derivatives alpha-cyano-3-phenoxybenzyl alcohol | 2 | 2 | 2 | 2 | 4 |  |
| 29269030 | Salts of methadone intermediate | 2 | 2 | 2 | 2 | 4 |  |
| 29269091 | Adiponitrile (1, 4-dicyanobutane) | 12 | 2 | 12 | 12 | 10 |  |
| 29269092 | Acetone cyanohydrin | 2 | 2 | 2 | 2 | 4 |  |
| 29269093 | Closantel | 14 | 14 | 14 | 14 | 10 |  |
| 29269095 | Chlorothalonil | 2 | 2 | 2 | 2 | 4 |  |
| 29269096 | Ethyl cyanoacrylates | 12 | 12 | 12 | 12 | 10 |  |
| 29269099 | Other nitrile-function compounds | 2 | 2 | 2 | 2 | 4 |  |
| 29270010 | Diazo compounds | 2 | 2 | 2 | 2 | 4 |  |
| 29270021 | Azodicarbonamide | 14 | 14 | 14 | 14 | 10 |  |
| 29270029 | Other azo-compounds | 2 | 2 | 2 | 2 | 4 |  |
| 29270030 | Azoxy compounds | 2 | 2 | 2 | 2 | 4 |  |
| 29280011 | Methylethylacetoxime | 2 | 2 | 2 | 2 | 4 |  |
| 29280019 | Other acetoxime, its derivatives and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29280020 | Carbidopa | 2 | 2 | 2 | 2 | 4 |  |
| 29280030 | 2-hydrazinoethanol | 2 | 2 | 2 | 2 | 4 |  |
| 29280041 | Phenylhydrazine | 12 | 12 | 12 | 12 | 10 |  |
| 29280042 | Phenylhydrazine derivatives | 12 | 12 | 12 | 12 | 10 |  |
| 29280090 | Other organic derivative of hydrazine or of hydroxylamine | 2 | 2 | 2 | 2 | 4 |  |
| 29291010 | Diphenylmethane diisocyanate | 4 | 14 | 14 | 14 | 10 |  |
| 29291021 | Isomer mixture toluene diisocyanate | 14 | 2 | 0 | 0 | 10 |  |
| 29291029 | Other toluene diisocyanate | 14 | 14 | 14 | 14 | 10 |  |
| 29291030 | 3, 4-dichlorofenyl isocyanate | 14 | 14 | 14 | 14 | 10 |  |
| 29291090 | Other isocyanate | 2 | 2 | 2 | 2 | 4 |  |
| 29299011 | Cyclamic acid of sodium and its salts | 12 | 12 | 12 | 12 | 10 |  |
| 29299012 | Cyclamic acid of calcium and its salts | 12 | 12 | 12 | 12 | 10 |  |
| 29299019 | Other cyclamic acid of calcium and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29299021 | N, n-dialkyl(c1 a c3)phosphoroamidate dihalides, etc. | 2 | 2 | 2 | 2 | 4 |  |
| 29299022 | N, n-dialkyl(c1 to c3)phosphoroamidates, etc. | 2 | 2 | 2 | 2 | 4 |  |
| 29299029 | Other n, n-dialkyl(c1 to c3)phosphoroamidates, their derivatives | 2 | 2 | 2 | 2 | 4 |  |
| 29299090 | Other compounds of other nitrogenous functions | 2 | 2 | 2 | 2 | 4 |  |
| 29302011 | EPTC (thiocarbamate) | 2 | 2 | 2 | 2 | 4 |  |
| 29302012 | Cartap | 2 | 2 | 2 | 2 | 4 |  |
| 29302013 | Hiobencarb (s-4-chlorobenzyl diethylthiocarbamate) | 2 | 2 | 2 | 2 | 4 |  |
| 29302019 | Other thiocarbamates | 2 | 2 | 2 | 2 | 4 |  |
| 29302021 | Ziram and sodium dimethyldithiocarbamate | 12 | 12 | 12 | 12 | 10 |  |
| 29302022 | Zinc diethyldithiocarbamate | 12 | 12 | 12 | 12 | 10 |  |
| 29302023 | Zinc dibutyldithiocarbamate | 12 | 12 | 12 | 12 | 10 |  |
| 29302024 | Metham sodium | 14 | 14 | 14 | 14 | 10 |  |
| 29302029 | Other dithiocarbamates | 2 | 2 | 2 | 2 | E |  |
| 29303011 | Monosulphides of tetramethylthiuram | 12 | 12 | 12 | 12 | 10 |  |
| 29303012 | Sulfiram | 12 | 12 | 12 | 12 | 10 |  |
| 29303019 | Other monosulphides of thiuram | 2 | 2 | 2 | 2 | 4 |  |
| 29303021 | Thiram | 12 | 12 | 12 | 12 | 10 |  |
| 29303022 | Disulfiram | 2 | 2 | 2 | 2 | 4 |  |
| 29303029 | Other disulphides of thiuram | 2 | 2 | 2 | 2 | 4 |  |
| 29303090 | Tetrasulphides of thiuram | 2 | 2 | 2 | 2 | 4 |  |
| 29304010 | Dl-methionine, containing > 0,1 % by weight of sulphur ash | 2 | 2 | 2 | 2 | 4 |  |
| 29304090 | Other methionine | 2 | 2 | 2 | 2 | 4 |  |
| 29305010 | Captafol | 2 | 2 | 2 | 2 | 4 |  |
| 29305020 | Methamidophos | 12 | 12 | 9 | 12 | 10 |  |
| 29309011 | Thioglycolic acid and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29309012 | Cysteina | 2 | 2 | 2 | 2 | 4 |  |
| 29309013 | N, n-dialkyl-2-aminoethanothiols, their protonated salts | 2 | 2 | 2 | 2 | 4 |  |
| 29309019 | Other thiols, its derivates and salts | 2 | 2 | 2 | 2 | 4 |  |
| 29309021 | Thiourea | 2 | 2 | 2 | 2 | 4 |  |
| 29309022 | Thiophanate-methyl | 2 | 2 | 2 | 2 | 4 |  |
| 29309023 | 4-methyl-3-thiosemicarbazide | 2 | 2 | 2 | 2 | 4 |  |
| 29309029 | Other thioamides, its derivatives and salts | 2 | 2 | 2 | 2 | 4 |  |
| 29309031 | 2-(ethylthio)ethanol of a concentration of ≥ 98 % | 2 | 2 | 2 | 2 | 4 |  |
| 29309032 | 3-(methylthio)propanol and aldicarb | 2 | 2 | 2 | 2 | 4 |  |
| 29309033 | S-ethyl chlorothioformate | 2 | 2 | 2 | 2 | 4 |  |
| 29309034 | 2-hydroxy-4-(methylthio)butyric acid and its calcium salt | 2 | 2 | 2 | 2 | 4 |  |
| 29309035 | Methomyl | 2 | 2 | 2 | 2 | 4 |  |
| 29309036 | Carbocysteine | 12 | 12 | 9 | 12 | 10 |  |
| 29309037 | 4-sulphateethylsulphonyl-2, 5‑dimetoxyaniline; 4-sulfatoethylsulfonyl-2-methoxy-5-methylaniline; 4-sulfatoethylsulfonyl-2-methoxyaniline | 12 | 12 | 12 | 12 | 10 |  |
| 29309038 | Thiodiglycol (INN) (bis(2-hydroxyethyl) sulphide) | 2 | 2 | 2 | 2 | 4 |  |
| 29309039 | Other thioethers, thioesters and its derivatives/salts | 2 | 2 | 2 | 2 | 4 |  |
| 29309041 | O,O-Diethyl and S-[2-(diethylamino)ethyl] phosphorothioate and their alkylated or protonated salts | 2 | 2 | 2 | 2 | 4 |  |
| 29309042 | O,O-dimethyl and S-[2-(1-methylcarbamoylethylthio)-ethyl)] phosphorothioate (vamidothion) | 2 | 2 | 2 | 2 | 4 |  |
| 29309043 | O-(4-bromo-2-chlorophenyl) O-ethyl and S-propyl phosphorothioate (profenofos) | 2 | 2 | 2 | 2 | 4 |  |
| 29309049 | Other phosphorothioate, its derivatives and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29309051 | Phorato | 2 | 2 | 2 | 2 | 4 |  |
| 29309052 | Disulfoton | 12 | 12 | 12 | 12 | 10 |  |
| 29309053 | Ethion | 2 | 2 | 2 | 2 | 4 |  |
| 29309054 | Dimethoate | 2 | 2 | 2 | 2 | 4 |  |
| 29309057 | Thiometon | 14 | 14 | 14 | 14 | 10 |  |
| 29309059 | Other phosphorodithioate, its derivatives and salts | 2 | 2 | 2 | 2 | 4 |  |
| 29309061 | Acephate | 12 | 12 | 9 | 12 | 15 |  |
| 29309069 | Other phosphorodamidethioate, its derivatives and salts | 2 | 2 | 2 | 2 | 4 |  |
| 29309071 | Thiapride | 2 | 2 | 2 | 2 | 4 |  |
| 29309072 | Bicalutamide | 14 | 14 | 14 | 14 | 10 |  |
| 29309079 | Other sulphones | 2 | 2 | 2 | 2 | 4 |  |
| 29309081 | 2-chloroethyl and chloromethyl sulphide | 2 | 2 | 2 | 2 | 4 |  |
| 29309082 | Bis(2-chloroethyl) sulphide | 2 | 2 | 2 | 2 | 4 |  |
| 29309083 | Bis(2-chloroethylthio)methane | 2 | 2 | 2 | 2 | 4 |  |
| 29309084 | 1, 2-bis(2-chloroethylthio)ethane | 2 | 2 | 2 | 2 | 4 |  |
| 29309085 | 1, 3-bis(2-chloroethylthio)-n-propane | 2 | 2 | 2 | 2 | 4 |  |
| 29309086 | 1, 4-bis(2-chloroethylthio)-n-butane | 2 | 2 | 2 | 2 | 4 |  |
| 29309087 | 1, 5-bis(2-chloroethylthio)-n-pentane | 2 | 2 | 2 | 2 | 4 |  |
| 29309088 | Bis (2-chloroethylthiomethyl) oxide | 2 | 2 | 2 | 2 | 4 |  |
| 29309089 | Bis (2-chloroethylthiomethyl) oxide | 2 | 2 | 2 | 2 | 4 |  |
| 29309091 | Captan | 2 | 2 | 2 | 2 | 4 |  |
| 29309093 | Methylenebis(thiocyanate) | 12 | 12 | 12 | 12 | 10 |  |
| 29309094 | Dimethylthiophosphoramide | 2 | 2 | 2 | 2 | 4 |  |
| 29309095 | O-ethyl s-phenyl ethylphosphonothiolothionate (fonofos) | 2 | 2 | 2 | 2 | 4 |  |
| 29309096 | Hydrogen alkyl (C1 to C3) phosphonothiolothionates of [S-2-(dialkyl(C1-C3)amino)ethyl], their O-alkyl (up to C10, including cycloalkyl) esters; alkylated or protonated salts of these products | 12 | 12 | 12 | 12 | 10 |  |
| 29309097 | Other compounds with 1 phosphorus atom bonded to an alkyl group (C1 to C3), with no other carbon atoms | 12 | 12 | 12 | 12 | 10 |  |
| 29309098 | Dithiocarbonates (xanthates) | 12 | 12 | 12 | 12 | 10 |  |
| 29309099 | Other organic thiocompounds | 2 | 2 | 2 | 2 | 4 |  |
| 29311000 | - Tetramethyl lead and tetraethylene lead | 2 | 2 | 2 | 2 | 4 |  |
| 29312000 | - Tributyltin compounds | 2 | 2 | 2 | 2 | 4 |  |
| 29319021 | Bis (trimethylsilyl) urea | 2 | 2 | 2 | 2 | 4 |  |
| 29319029 | Outros compostos organossilicicos | 2 | 2 | 2 | 2 | 4 |  |
| 29319031 | Ethephon; difenylphosphonate (4,4-bis) | 2 | 2 | 2 | 2 | 4 |  |
| 29319032 | Glyphosate and its salt of monoisopropilamine | 12 | 12 | 0 | 12 | 15 |  |
| 29319033 | Etidronate disodium | 14 | 14 | 14 | 14 | 10 |  |
| 29319034 | Trichlorfon | 12 | 12 | 9 | 12 | 10 |  |
| 29319035 | Glufosinate ammonium | 2 | 2 | 2 | 2 | 4 |  |
| 29319036 | Hidrogenophosphonate bis (2-ethylhexyl) | 2 | 2 | 2 | 2 | 4 |  |
| 29319037 | Phosphonomethyliminodiacetic acid; trimethylphosphonic acid | 4 | 12 | 9 | 12 | 10 |  |
| 29319038 | Clodronic acid and its disodium salt; fotemustine | 2 | 2 | 2 | 2 | 4 |  |
| 29319041 | Triphenyltin acetate | 2 | 2 | 2 | 2 | 4 |  |
| 29319042 | Tetraoctyltin | 2 | 2 | 2 | 2 | 4 |  |
| 29319043 | Ciexatin | 2 | 2 | 2 | 2 | 10 |  |
| 29319044 | Triphenyltin hydroxide | 2 | 2 | 2 | 2 | 4 |  |
| 29319045 | Fembutatin oxide (fenbutatin oxide) | 12 | 12 | 12 | 12 | 10 |  |
| 29319046 | Dimethyltin, dibutyltin and dioctyltin salts of carboxylic or thioglycolic acids and their esters | 12 | 12 | 12 | 12 | 10 |  |
| 29319049 | Other organometallic compounds of tin | 2 | 2 | 2 | 2 | 4 |  |
| 29319051 | Methylarsinic acid and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29319052 | 2-Chlorovinyldichloroarsine | 2 | 2 | 2 | 2 | 4 |  |
| 29319053 | Bis(2-chlorovinyl)chloroarsine | 2 | 2 | 2 | 2 | 4 |  |
| 29319054 | Tris (2-chlorevynil) arsine | 2 | 2 | 2 | 2 | 4 |  |
| 29319059 | Other organo-arsenic compounds | 2 | 2 | 2 | 2 | 4 |  |
| 29319061 | Ethyl aluminium trichloride (ethyl aluminum sesquichloride) | 12 | 12 | 12 | 12 | 10 |  |
| 29319062 | Chloride of diethylaluminium | 12 | 12 | 12 | 12 | 10 |  |
| 29319069 | Other organic-aluminic compounds | 2 | 2 | 2 | 2 | 4 |  |
| 29319071 | Alkyl (from C1 to C3) O-alkyl phosphonofluoridates (up to C10, including cycloalkyls) | 12 | 12 | 12 | 12 | 10 |  |
| 29319072 | O-isopropyl methylphosphonochloridate | 12 | 12 | 12 | 12 | 10 |  |
| 29319073 | o-Pinacolyl methylphosphonochloride | 12 | 12 | 12 | 12 | 10 |  |
| 29319074 | Alkylphosphonyl difluoride, with alkyl group from C1 to C3 | 12 | 12 | 12 | 12 | 10 |  |
| 29319075 | Hydrogen alkyl(C1-C3)phosphonites of [O-2-(dialkyl(C1-C3)amino)ethyl], their O-alkyl (up to C10, including cycloalkyl) esters; alkylated or protonated salts of these products | 12 | 12 | 12 | 12 | 10 |  |
| 29319076 | Other compounds containing a phosphorus atom bonded to an alkyl group (C1 to C3), with no other carbon atoms | 12 | 12 | 12 | 12 | 10 |  |
| 29319077 | N,N-Dialkyl (from C1 to C3) O-alkyl phosphoramidocyanidates (up to C10, including cycloalkyls) | 12 | 12 | 12 | 12 | 10 |  |
| 29319079 | Other organophosphored compounds | 12 | 12 | 12 | 12 | 10 |  |
| 29319090 | Other organo-inorganic compounds | 2 | 2 | 2 | 2 | 4 |  |
| 29321100 | Tetrahydrofuran | 2 | 2 | 2 | 2 | 4 |  |
| 29321200 | 2-furaldehyde (furfuraldehyde) | 12 | 12 | 12 | 12 | 10 |  |
| 29321310 | Furfuryl alcohol | 12 | 12 | 12 | 12 | 10 |  |
| 29321320 | Tetrahydrofurfuryl alcohol | 2 | 2 | 2 | 2 | 4 |  |
| 29321910 | Ranitidine and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29321920 | Nafronyl | 2 | 2 | 2 | 2 | 4 |  |
| 29321930 | Nitrovin | 14 | 14 | 14 | 14 | 10 |  |
| 29321940 | Bioresmethrin | 12 | 12 | 12 | 12 | 10 |  |
| 29321950 | 5-nitrofurfurylidene diacetate (NFDA) | 12 | 12 | 12 | 12 | 10 |  |
| 29321990 | Heterocyclic compounds with 1 furane cyclice, not condensed | 2 | 2 | 2 | 2 | 4 |  |
| 29322000 | Lactones | 2 | 2 | 0 | 2 | 4 |  |
| 29329100 | Isosafrole | 2 | 2 | 2 | 2 | 4 |  |
| 29329200 | 1-(1, 3-benzodioxol-5-yl)propan-2-one | 2 | 2 | 2 | 2 | 4 |  |
| 29329300 | Piperonal | 12 | 12 | 12 | 12 | 10 |  |
| 29329400 | Safrole | 2 | 2 | 2 | 2 | 4 |  |
| 29329500 | Tetrahydrocannabinols (all isomers) | 2 | 2 | 2 | 2 | 4 |  |
| 29329911 | Eucalyptol | 12 | 12 | 12 | 12 | 10 |  |
| 29329912 | Quercetin | 14 | 14 | 14 | 14 | 10 |  |
| 29329913 | Sosorbide dinitrate | 2 | 2 | 2 | 2 | 4 |  |
| 29329914 | Carbofuran | 2 | 2 | 2 | 2 | 4 |  |
| 29329991 | Amiodarone hydrochloride | 14 | 14 | 11 | 14 | 10 |  |
| 29329992 | 1,3,4,6,7,8-Hexahydro-4,6,6,7,8,8-hexamethylcyclopenta-gamma-2-benzopyran | 12 | 12 | 12 | 12 | 10 |  |
| 29329993 | Dibenzylidene-sorbitol | 14 | 14 | 14 | 14 | 10 |  |
| 29329994 | Carbosulfan (2,3-dihydro-2,2-dimethylbenzofuran-7-yl(dibutylaminothio)methylcarbamate) | 2 | 2 | 2 | 2 | 4 |  |
| 29329999 | Other heterocyclic compounds with oxygen hetero-atoms | 2 | 2 | 2 | 2 | 4 |  |
| 29331111 | Dipyrone | 2 | 2 | 0 | 2 | 4 |  |
| 29331112 | Magnopyrol | 2 | 2 | 2 | 2 | 4 |  |
| 29331119 | Other   1-Phenyl-2,3-dimethyl-5-pyrazolone-4-methylaminomethanesulfonic acid and its salts, except dipyrone and magnopirol ("magnesium dipyrone") | 2 | 2 | 0 | 2 | 4 |  |
| 29331120 | Methylenebis(4-methylamino-1-phenyl-2, 3-dimethyl)pyraz. | 2 | 2 | 2 | 2 | 4 |  |
| 29331190 | Other phenazone (antipyrin) and its derivatives | 2 | 2 | 2 | 2 | 4 |  |
| 29331911 | Phenylbutazone calcium | 2 | 2 | 2 | 2 | 4 |  |
| 29331919 | Other phenylbutazone, its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29331990 | Other heterocyclic compounds with 1 cycle pyrazole, not condensed | 2 | 2 | 2 | 2 | 4 |  |
| 29332110 | Iprodione | 2 | 2 | 2 | 2 | 4 |  |
| 29332121 | Phenytoin and its sodium salt | 14 | 14 | 14 | 14 | 10 |  |
| 29332129 | Other phenytoin salts | 2 | 2 | 2 | 2 | 4 |  |
| 29332190 | Other hydantoin and its derivatives | 2 | 2 | 2 | 2 | 4 |  |
| 29332911 | 2-metil-5-nitroimidazol | 2 | 2 | 2 | 2 | 4 |  |
| 29332912 | Metronidazole and its salts | 14 | 14 | 11 | 14 | 10 |  |
| 29332913 | Tinidazole | 14 | 14 | 11 | 14 | 10 |  |
| 29332919 | Other heterocyclic compounds with 1 nitroimidazole | 2 | 2 | 2 | 2 | 4 |  |
| 29332921 | Econazole and its nitrate | 14 | 14 | 11 | 14 | 10 |  |
| 29332922 | Miconazol nitrate | 14 | 14 | 11 | 14 | 10 |  |
| 29332923 | Clonidine hydrochloride | 2 | 2 | 2 | 2 | 4 |  |
| 29332924 | Isoconazole nitrate | 2 | 2 | 2 | 2 | 4 |  |
| 29332925 | Clotrimazole | 2 | 2 | 2 | 2 | 4 |  |
| 29332929 | Heterocyclic compounds with chlorinated benzene cycle | 2 | 2 | 2 | 2 | 4 |  |
| 29332930 | Cimetidine and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29332940 | 4-methyl-5-hydroxymethylimidazole and its salts | 12 | 12 | 12 | 12 | 10 |  |
| 29332991 | Imidazole | 2 | 2 | 2 | 2 | 4 |  |
| 29332992 | Histidine and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29332993 | Ondansetron and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29332994 | 1-hydroxyethyl-2-undecanoylimidazoline | 12 | 12 | 12 | 12 | 10 |  |
| 29332995 | 1-hydroxyethyl-2-(8-heptadecanoyl)imidazoline | 12 | 12 | 12 | 12 | 10 |  |
| 29332999 | Other heterocyclic compounds 1 cycle imidazole not condensed | 2 | 2 | 2 | 2 | 4 |  |
| 29333110 | Pyridine | 2 | 2 | 2 | 2 | 4 |  |
| 29333120 | Salts of pyridine | 2 | 2 | 2 | 2 | 4 |  |
| 29333200 | Piperidine and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29333311 | Alfentanil | 2 | 2 | 2 | 2 | 4 |  |
| 29333312 | Anileridine | 2 | 2 | 2 | 2 | 4 |  |
| 29333319 | Salts of alfentanil or anileridine | 2 | 2 | 2 | 2 | 4 |  |
| 29333321 | Bezitramide | 2 | 2 | 2 | 2 | 4 |  |
| 29333322 | Bromazepam | 12 | 12 | 0 | 12 | 10 |  |
| 29333329 | Salts of bezitramida or bromazepam | 2 | 2 | 2 | 2 | 0 |  |
| 29333330 | Ketobemidone and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29333341 | Diphenoxylate | 2 | 2 | 2 | 2 | 4 |  |
| 29333342 | Diphenoxylate hydrochloride | 14 | 14 | 14 | 14 | 10 |  |
| 29333349 | Other diphenoxylate salts | 2 | 2 | 2 | 2 | 4 |  |
| 29333351 | Diphenoxin | 2 | 2 | 2 | 2 | 4 |  |
| 29333352 | Dipipanone | 2 | 2 | 2 | 2 | 4 |  |
| 29333359 | Salts of difenoxin or dipipanona | 2 | 2 | 2 | 2 | 4 |  |
| 29333361 | Phencyclidine | 2 | 2 | 2 | 2 | 4 |  |
| 29333362 | Phenoperidine | 2 | 2 | 2 | 2 | 4 |  |
| 29333363 | Fentanyl | 2 | 2 | 2 | 2 | 4 |  |
| 29333369 | Salts of phencyclidine, phenoperidine or fentanyl | 2 | 2 | 2 | 2 | 4 |  |
| 29333371 | Methylphenidate | 2 | 2 | 2 | 2 | 4 |  |
| 29333372 | Pentazocine | 2 | 2 | 2 | 2 | 4 |  |
| 29333379 | Salts of methylphenidate or pentazocine | 2 | 2 | 2 | 2 | 4 |  |
| 29333381 | Pethidine | 2 | 2 | 2 | 2 | 4 |  |
| 29333382 | Pethidine intermediate | 2 | 2 | 2 | 2 | 4 |  |
| 29333383 | Pipradrol | 2 | 2 | 2 | 2 | 4 |  |
| 29333384 | Pethidine hycrochloride | 14 | 14 | 14 | 14 | 10 |  |
| 29333389 | Other salts of pethidine or of intermediate A of pethidine and pipradol | 2 | 2 | 2 | 2 | 4 |  |
| 29333391 | Piritramide | 2 | 2 | 2 | 2 | 4 |  |
| 29333392 | Propiram | 2 | 2 | 2 | 2 | 4 |  |
| 29333393 | Trimeperidine | 2 | 2 | 2 | 2 | 4 |  |
| 29333399 | Other of piritramide or trimeperidine | 2 | 2 | 2 | 2 | 4 |  |
| 29333912 | Droperidol | 12 | 12 | 9 | 12 | 10 |  |
| 29333913 | Niflumic acid | 2 | 2 | 2 | 2 | 4 |  |
| 29333914 | Haloxifop (rs)-2-[4-(3-chloro-5-trifluoromethyl-etc | 2 | 2 | 2 | 2 | 4 |  |
| 29333915 | Haloperidol | 2 | 2 | 2 | 2 | 4 |  |
| 29333919 | Other heterocyclic compounds which structure contains fluorine, bromine, or both, in covalent bond | 2 | 2 | 0 | 2 | 4 |  |
| 29333921 | Picloram | 2 | 2 | 2 | 2 | 4 |  |
| 29333922 | Chlorpyrifos | 2 | 2 | 2 | 2 | 4 |  |
| 29333923 | Clebopride malate acid | 14 | 14 | 14 | 14 | 10 |  |
| 29333924 | Cloperamide hydrochloride | 14 | 14 | 11 | 14 | 10 |  |
| 29333925 | (2-methyl-3-chloroaniline)nicotinic acid/lysine salts | 14 | 14 | 14 | 14 | 10 |  |
| 29333929 | Other heterocyclic compounds which structure contains chlorine but does not contain fluorine or bromine, in a covalent bond | 2 | 2 | 2 | 2 | 4 |  |
| 29333931 | Terfenadine | 14 | 14 | 11 | 14 | 10 |  |
| 29333932 | Biperiden and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29333933 | Isonicotinic acid | 2 | 2 | 2 | 2 | 4 |  |
| 29333934 | 5-ethyl-2, 3-dicarboxypyridine (5-epdc) | 2 | 2 | 2 | 2 | 4 |  |
| 29333935 | Mazetapir (rs)-5-ethyl-2-(4-isopropyl-4-methyl-5-etc. | 14 | 14 | 0 | 14 | 15 |  |
| 29333936 | Quinuclidine-3-ol | 2 | 2 | 2 | 2 | 4 |  |
| 29333939 | Pentazocine and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29333943 | Nifedipine | 14 | 14 | 11 | 14 | 10 |  |
| 29333944 | Nitrendipine | 14 | 14 | 14 | 14 | 10 |  |
| 29333945 | Pirilamine maleate | 14 | 14 | 14 | 14 | 10 |  |
| 29333946 | Omeprazole | 2 | 2 | 2 | 2 | 4 |  |
| 29333947 | 3-quinuclidinyl benzylate | 2 | 2 | 2 | 2 | 4 |  |
| 29333948 | Nimodipine | 12 | 12 | 0 | 12 | 10 |  |
| 29333949 | Other compounds which structure contains ether, ester, or both functions, but does not contain alcohol or carboxylic acid functions or covalently bonded halogens | 2 | 2 | 2 | 2 | 4 |  |
| 29333981 | Benzetamide hydrochloride | 14 | 14 | 14 | 14 | 10 |  |
| 29333982 | Mepivacaine hydrochloride | 14 | 14 | 14 | 14 | 10 |  |
| 29333983 | Bupivacaine hydrochloride | 14 | 14 | 14 | 14 | 10 |  |
| 29333984 | Paraquat dichloride | 12 | 12 | 9 | 12 | 10 |  |
| 29333989 | Other heterocyclic compounds which structure contains a piridine cycle (hydrogenated or not) N-substituted with alkyl or aryl radicals | 2 | 2 | 2 | 2 | 4 |  |
| 29333991 | Phenazopyridine hydrochloride | 2 | 2 | 2 | 2 | 4 |  |
| 29333992 | Isoniazid | 2 | 2 | 2 | 2 | 4 |  |
| 29333993 | 3-cyanopyridine | 2 | 2 | 2 | 2 | 4 |  |
| 29333994 | 4, 4'-bipiridine | 2 | 2 | 2 | 2 | 4 |  |
| 29333999 | Other heterocyclic compounds 1 cycle piridine not condensed | 2 | 2 | 0 | 2 | 4 |  |
| 29334110 | Levorphanol | 2 | 2 | 2 | 2 | 4 |  |
| 29334120 | Salts of levorphanol | 2 | 2 | 2 | 2 | 4 |  |
| 29334911 | 2, 3-quinolinedicarboxylic acid | 2 | 2 | 2 | 2 | 4 |  |
| 29334912 | Rosoxacin | 2 | 2 | 2 | 2 | 4 |  |
| 29334913 | I-mazaquin | 14 | 14 | 14 | 14 | 10 |  |
| 29334919 | Other derivatives of quinolinedicarboxylic acid | 2 | 2 | 2 | 2 | 4 |  |
| 29334920 | Oxamniquine | 2 | 2 | 2 | 2 | 4 |  |
| 29334930 | Broxyquinoline | 2 | 2 | 2 | 2 | 4 |  |
| 29334940 | Esters of levorphanol | 2 | 2 | 2 | 2 | 4 |  |
| 29334990 | Other compounds which structure contains cycles of quinoleine | 2 | 2 | 2 | 2 | 4 |  |
| 29335200 | Malonylurea (barbituric acid) and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29335311 | Allobarbital and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29335312 | Amobarbital and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29335321 | Barbital and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29335322 | Butalbital and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29335323 | Butethal and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29335330 | Cyclobarbital and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29335340 | Phenobarbital and its salts | 14 | 14 | 14 | 14 | 10 |  |
| 29335350 | Methylphenobarbital and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29335360 | Pentobarbital and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29335371 | Secbutabarbital and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29335372 | Secobarbital and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29335380 | Vinylbital and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29335400 | Other derivatives of malonylurea (barbituric acid) | 2 | 2 | 2 | 2 | 4 |  |
| 29335510 | Loprazolam and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29335520 | Mecloqualone and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29335530 | Methaqualone and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29335540 | Zipeprol and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29335911 | Oxatomide | 2 | 2 | 2 | 2 | 4 |  |
| 29335912 | Praziquantel | 14 | 14 | 14 | 14 | 10 |  |
| 29335913 | Norfloxacin and its nicotinate | 2 | 2 | 2 | 2 | 0 |  |
| 29335914 | Flunarizine and its dihydrochloride | 2 | 2 | 2 | 2 | 4 |  |
| 29335915 | Enrofloxacin, piperazine salts | 12 | 12 | 12 | 12 | 10 |  |
| 29335916 | Buspirone hydrochloride | 2 | 2 | 2 | 2 | 4 |  |
| 29335919 | Other heterocyclic compounds with piperazine ring | 2 | 2 | 2 | 2 | 4 |  |
| 29335921 | Bromacyl | 14 | 14 | 14 | 14 | E |  |
| 29335922 | Terbacil | 2 | 2 | 2 | 2 | 4 |  |
| 29335923 | Fluorouracil | 2 | 2 | 2 | 2 | 4 |  |
| 29335929 | Other heterocyclic compound, pirimidine cycles, halogens in covalent bond | 2 | 2 | 2 | 2 | 4 |  |
| 29335931 | Propythiouracil | 14 | 14 | 14 | 14 | 10 |  |
| 29335932 | Diazinon | 2 | 2 | 2 | 2 | 4 |  |
| 29335933 | Pyrazophs | 2 | 2 | 2 | 2 | 4 |  |
| 29335934 | Azathioprine | 14 | 14 | 14 | 14 | 10 |  |
| 29335935 | 6-mercaptopurine | 14 | 14 | 14 | 14 | 10 |  |
| 29335939 | Other heterocyclic compounds, sulphur, without halogens in covalent bond | 2 | 2 | 2 | 2 | 4 |  |
| 29335941 | Trimethoprim | 14 | 14 | 11 | 14 | 10 |  |
| 29335942 | Acyclovir | 2 | 2 | 2 | 2 | 4 |  |
| 29335943 | Dipiridamol tosylates | 2 | 2 | 2 | 2 | 4 |  |
| 29335944 | Nicarbazine | 14 | 14 | 14 | 14 | 10 |  |
| 29335945 | Menadione dimethylpyramidinol bisulphite | 8 | 8 | 8 | 8 | 8 |  |
| 29335949 | Other heterocyclic compound pyrimidine cycle, alcohol/ether functions | 2 | 2 | 2 | 2 | 4 |  |
| 29335991 | Minoxidil | 2 | 2 | 2 | 2 | 4 |  |
| 29335992 | 2-aminopyrimidine | 14 | 14 | 14 | 14 | 10 |  |
| 29335999 | Other heterocyclic compound with pyrimidine/piperazine cycle | 2 | 2 | 2 | 2 | 0 |  |
| 29336100 | Melamine | 2 | 2 | 2 | 2 | 4 |  |
| 29336911 | 2, 4, 6-trichlorotriazine (cyanuric chloride) | 2 | 2 | 2 | 2 | 4 |  |
| 29336912 | Mercaptodichlorotriazine | 2 | 2 | 2 | 2 | 4 |  |
| 29336913 | Atrazine | 35 | 12 | 9 | 12 | 10 |  |
| 29336914 | Simazine | 12 | 12 | 9 | 12 | 10 |  |
| 29336915 | Cyanazine | 2 | 2 | 2 | 2 | 4 |  |
| 29336916 | Anilazine | 2 | 2 | 2 | 2 | 4 |  |
| 29336919 | Other heterocyclic compound triazine cycle with chlorine covalent bond | 2 | 2 | 2 | 2 | 4 |  |
| 29336921 | N, n, n-trihydroxyethylhexahydrotriazine | 14 | 14 | 14 | 14 | 10 |  |
| 29336922 | Hexazinon | 2 | 0 | 2 | 2 | 4 |  |
| 29336923 | Metribuzin | 2 | 2 | 2 | 2 | 4 |  |
| 29336929 | Other heterocyclic compounds triazine cycle without chlorine covalent bond | 2 | 2 | 2 | 2 | 4 |  |
| 29336991 | Ametryn | 14 | 2 | 14 | 14 | 10 |  |
| 29336992 | Methenamine (hexamethenamine) and its salts | 14 | 14 | 14 | 14 | 10 |  |
| 29336999 | Other heterocyclic compounds 1 triazine cycle not condensed | 2 | 2 | 2 | 2 | 4 |  |
| 29337100 | 6-hexanelactam (epsilon-caprolactam) | 12 | 12 | 12 | 12 | 10 |  |
| 29337210 | Clobazam | 2 | 2 | 2 | 2 | 4 |  |
| 29337220 | Methyprylon | 2 | 2 | 2 | 2 | 4 |  |
| 29337910 | Piracetam | 2 | 2 | 2 | 2 | 4 |  |
| 29337990 | Other lactams | 2 | 2 | 2 | 2 | 4 |  |
| 29339111 | Alprazolam | 12 | 12 | 12 | 12 | 10 |  |
| 29339112 | Camazepam | 2 | 2 | 2 | 2 | 4 |  |
| 29339113 | Clonazepam | 2 | 2 | 2 | 2 | 4 |  |
| 29339114 | Clorazepate | 2 | 2 | 2 | 2 | 4 |  |
| 29339115 | Chlordiazapoxide | 12 | 12 | 12 | 12 | 10 |  |
| 29339119 | Salts of alprazolam, camazepam, clonazepam, clorazepate and chlordiazepoxide | 2 | 2 | 2 | 2 | 4 |  |
| 29339121 | Delorazepam | 2 | 2 | 2 | 2 | 4 |  |
| 29339122 | Diazepam | 14 | 14 | 14 | 14 | 10 |  |
| 29339123 | Estazolam | 2 | 2 | 2 | 2 | 4 |  |
| 29339129 | Salts of delorazepam, diazepam or estazolam | 2 | 2 | 2 | 2 | 4 |  |
| 29339131 | Fludiazepam | 2 | 2 | 2 | 2 | 4 |  |
| 29339132 | Flunitrazepam | 2 | 2 | 2 | 2 | 4 |  |
| 29339133 | Flurazepam | 2 | 2 | 2 | 2 | 4 |  |
| 29339134 | Halazepam | 2 | 2 | 2 | 2 | 4 |  |
| 29339139 | Salts of fludiazepam, flunitrazepam, flurazepam and halazepam | 2 | 2 | 2 | 2 | 4 |  |
| 29339141 | Ethyl loflazepate | 2 | 2 | 2 | 2 | 4 |  |
| 29339142 | Lorazepam | 2 | 2 | 2 | 2 | 4 |  |
| 29339143 | Lormetazepam | 2 | 2 | 2 | 2 | 4 |  |
| 29339149 | Salts of ethyl loflazepate, lorazepam, and lormetazepam | 2 | 2 | 2 | 2 | 4 |  |
| 29339151 | Mazindol | 14 | 14 | 14 | 14 | 10 |  |
| 29339152 | Medazepam | 2 | 2 | 2 | 2 | 4 |  |
| 29339153 | Midazolam | 14 | 14 | 14 | 14 | 10 |  |
| 29339159 | Salts of mazindol, medazepam or midazolam | 2 | 2 | 2 | 2 | 4 |  |
| 29339161 | Nimetazepam | 2 | 2 | 2 | 2 | 4 |  |
| 29339162 | Nitrazepam | 2 | 2 | 2 | 2 | 4 |  |
| 29339163 | Nordazepam | 2 | 2 | 2 | 2 | 4 |  |
| 29339164 | Oxazepam | 2 | 2 | 2 | 2 | 4 |  |
| 29339169 | Salts of nimetazepam, nitrazepam, nordazepam, oxazepam | 2 | 2 | 2 | 2 | 4 |  |
| 29339171 | Pinazepam | 2 | 2 | 2 | 2 | 4 |  |
| 29339172 | Pyrovalerone | 2 | 2 | 2 | 2 | 4 |  |
| 29339173 | Prazepam | 2 | 2 | 2 | 2 | 4 |  |
| 29339179 | Salts of pinazepam, pirovalerona or prazepam | 2 | 2 | 2 | 2 | 4 |  |
| 29339181 | Temazepam | 2 | 2 | 2 | 2 | 4 |  |
| 29339182 | Tetrazepam | 2 | 2 | 2 | 2 | 4 |  |
| 29339183 | Triazolam | 12 | 12 | 12 | 12 | 10 |  |
| 29339189 | Salts of temazepam, tetrazepam and triazolam | 2 | 2 | 2 | 2 | 4 |  |
| 29339911 | Pyrazinamide | 14 | 14 | 14 | 14 | 10 |  |
| 29339912 | Amiloride hydrochloride | 2 | 2 | 2 | 2 | 4 |  |
| 29339913 | Pindolol | 2 | 2 | 2 | 2 | 4 |  |
| 29339919 | Other heterocyclic compounds which structure contains an uncondensed pyrazine cycle or indole cycles (hydrogenated or not) without other condensations | 2 | 2 | 2 | 2 | 4 |  |
| 29339920 | Other heterocyclic compounds which structure contains diazepine cycle (hydrogenated or not) | 2 | 2 | 2 | 2 | 4 |  |
| 29339931 | Iminostilbene | 2 | 2 | 2 | 2 | 4 |  |
| 29339932 | Carbamazepine | 14 | 14 | 14 | 14 | 10 |  |
| 29339933 | Clomipramine hydrochloride | 2 | 2 | 2 | 2 | 4 |  |
| 29339934 | Molinate (s-ethyl hexahydroazepin-1-carbothioate) | 2 | 2 | 2 | 2 | 4 |  |
| 29339935 | Hexamethyleneimine | 2 | 2 | 2 | 2 | 4 |  |
| 29339939 | Other heterocyclic compounds which structure contains azepine cycle (hydrogenated or not) | 2 | 2 | 2 | 2 | 4 |  |
| 29339941 | Clemastine, its derivatives and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29339942 | Amisulpride | 2 | 2 | 2 | 2 | 4 |  |
| 29339943 | Sultopride | 2 | 2 | 2 | 2 | 4 |  |
| 29339944 | Alizapride | 2 | 2 | 2 | 2 | 4 |  |
| 29339945 | Buflomedil its derivatives and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29339946 | Enalapril maleate | 14 | 14 | 0 | 14 | 10 |  |
| 29339947 | Ketorolac tromethamine salt | 2 | 2 | 0 | 2 | 4 |  |
| 29339949 | Other heterocyclic compounds which structure contains pyrrole cycle (hydrogenated or not) | 2 | 2 | 2 | 2 | 4 |  |
| 29339951 | Benomyl | 2 | 2 | 2 | 2 | 4 |  |
| 29339952 | Oxfendazole | 14 | 14 | 11 | 14 | 10 |  |
| 29339953 | Albendazole and albendazole sulphoxide | 14 | 14 | 11 | 14 | 10 |  |
| 29339954 | Mebendazole | 14 | 14 | 11 | 14 | 10 |  |
| 29339955 | Flubendazole | 14 | 14 | 11 | 14 | 10 |  |
| 29339956 | Fembendazole | 14 | 14 | 11 | 14 | 10 |  |
| 29339959 | Other heterocyclic compounds which structure contains imidazole cycle (hydrogenated or not) | 2 | 2 | 2 | 2 | 4 |  |
| 29339961 | Triadimenol | 2 | 2 | 2 | 2 | 4 |  |
| 29339962 | Triadimefon | 2 | 2 | 2 | 2 | 4 |  |
| 29339963 | Triazofos(O, O-diethyl O-(1-phenyl -1H-1,2,4-triazol-3-yl) phosphorothioate) | 2 | 2 | 2 | 2 | 4 |  |
| 29339969 | Otherheterocyclic compounds which structure contains a triazole cycle (hydrogenated or not), not condensed | 2 | 2 | 0 | 2 | 4 |  |
| 29339991 | Azinfos-ethyl | 2 | 2 | 2 | 2 | 4 |  |
| 29339992 | Nalidixic acid | 2 | 2 | 2 | 2 | 4 |  |
| 29339993 | Clofazimine | 14 | 14 | 14 | 14 | 10 |  |
| 29339995 | Amezinium methyl sulphate | 14 | 14 | 14 | 14 | 10 |  |
| 29339996 | Maleic hydrazide and its salts | 12 | 12 | 12 | 12 | 10 |  |
| 29339999 | Other heterocyclic compounds with nitrogen hetero-atom | 2 | 2 | 0 | 2 | 4 |  |
| 29341010 | Fentiazac | 2 | 2 | 2 | 2 | 4 |  |
| 29341020 | Thiazolidine hydrochloride | 14 | 14 | 14 | 14 | 10 |  |
| 29341030 | Thiabendizole | 2 | 2 | 2 | 2 | 0 |  |
| 29341090 | Other heterocyclic compounds with 1 thiazole ring not condensed | 2 | 2 | 2 | 2 | 4 |  |
| 29342010 | 2-mercaptobenzothiazole and its salts | 14 | 14 | 14 | 14 | 10 |  |
| 29342020 | 2, 2'-dithiobis(benzothiazole)(benzothiazole disulphide) | 14 | 14 | 14 | 14 | 10 |  |
| 29342031 | 3-(Tert-butylaminothio)benzothiazole(N-tertbutylbenzothiazol-sulfenamide) | 14 | 14 | 14 | 14 | 10 |  |
| 29342032 | 2-(Cyclohexylaminothio)benzothiazole(N-cyclohexylbenzothiazol-sulfenamide) | 14 | 14 | 14 | 14 | 10 |  |
| 29342033 | 2-(Dicyclohexylaminothio)benzothiazole(n, N-dicyclohexxyl-benzothiazol-sulfenamide) | 14 | 14 | 14 | 14 | 10 |  |
| 29342034 | 2-(4-Morpholinylthio)benzothiazole(N-oxydiethylene benzothiazol-sulfenamide) | 14 | 14 | 14 | 14 | 10 |  |
| 29342039 | Other sulphenamide benzothiazole | 14 | 14 | 14 | 14 | 10 |  |
| 29342040 | 2-(thiocyanomethylthio) benzothiazole (TCMTB) | 14 | 14 | 14 | 14 | 10 |  |
| 29342090 | Other benzothiazole sulfenamides, except 2-(Tiocianometiltio)benzotiazol (TCMTB) | 2 | 2 | 2 | 2 | 4 |  |
| 29343010 | Methotrimeprazine maleate (levomepromazine maleate) | 2 | 2 | 2 | 2 | 4 |  |
| 29343020 | Fluphenazine enanthate | 12 | 12 | 12 | 12 | 10 |  |
| 29343030 | Promethazine | 2 | 2 | 2 | 2 | 4 |  |
| 29343090 | Other heterocyclic compounds which structure contains phenotiazine cycles (hydrogenated or not) without other condensations | 2 | 2 | 2 | 2 | 4 |  |
| 29349111 | Aminorex and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29349112 | Brotizolam and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29349121 | Clotiazepam | 2 | 2 | 2 | 2 | 4 |  |
| 29349122 | Cloxazolam | 12 | 12 | 12 | 12 | 10 |  |
| 29349123 | Dextromoramide | 2 | 2 | 2 | 2 | 4 |  |
| 29349129 | Salts of clotiazepam, cloxazolam, dextromoramide | 2 | 2 | 2 | 2 | 4 |  |
| 29349131 | Phendimetrazine and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29349132 | Phenmetrazine and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29349133 | Haloxazolam and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29349141 | Ketazolam | 14 | 14 | 11 | 14 | 10 |  |
| 29349142 | Mesocarb | 2 | 2 | 2 | 2 | 4 |  |
| 29349149 | Salts of ketazolam and mesocarb | 2 | 2 | 2 | 2 | 4 |  |
| 29349150 | Oxazolam and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29349160 | Pemoline and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29349170 | Sufentanil and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29349911 | Morpholine and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29349912 | Pirenoxine sodium salt (catalin sodium) | 2 | 2 | 2 | 2 | 4 |  |
| 29349913 | Nimorazol | 2 | 2 | 2 | 2 | 4 |  |
| 29349914 | Isatoic anhydride (2h-3, 1-benzoxazine-2, 4-(1h)-dione) | 2 | 2 | 2 | 2 | 4 |  |
| 29349915 | 4, 4'-dithiodimorpholine | 14 | 14 | 11 | 14 | 10 |  |
| 29349919 | Other heterocyclic compounds | 2 | 2 | 2 | 2 | 4 |  |
| 29349922 | Zidovudine (AZT) | 0 | 12 | 12 | 12 | 10 |  |
| 29349923 | Thymidine | 0 | 0 | 0 | 0 | 0 |  |
| 29349924 | Furazolidone | 12 | 12 | 12 | 12 | 10 |  |
| 29349925 | Cytarabine | 2 | 2 | 2 | 2 | 4 |  |
| 29349926 | Oxadiazon | 2 | 2 | 2 | 2 | 4 |  |
| 29349927 | Stavudine | 12 | 12 | 12 | 12 | 10 |  |
| 29349929 | Other heterocyclic compounds with 3 nitrogen heteroatom | 2 | 2 | 2 | 2 | 4 |  |
| 29349931 | Ketoconazole | 14 | 14 | 0 | 14 | 10 |  |
| 29349932 | Prazosin hydrochloride | 2 | 2 | 2 | 2 | 4 |  |
| 29349933 | Talniflumate | 14 | 14 | 14 | 14 | 10 |  |
| 29349934 | Nucleic acids and their salts | 14 | 14 | 14 | 14 | 10 |  |
| 29349935 | Propiconazole | 14 | 14 | 14 | 14 | 10 |  |
| 29349939 | Other heterocyclic compounds with nitrogen heteroatom | 2 | 14 | 2 | 2 | 4 |  |
| 29349941 | Thiophene | 2 | 2 | 2 | 2 | 4 |  |
| 29349942 | 6-aminopennicillanic acid | 4 | 4 | 4 | 4 | 8 |  |
| 29349943 | 7-aminocephalsporanic acid | 2 | 2 | 2 | 2 | 4 |  |
| 29349944 | 7-aminodesacetoxycephalosporanic acid | 2 | 2 | 2 | 2 | 4 |  |
| 29349945 | Chlormezanone | 2 | 2 | 2 | 2 | 4 |  |
| 29349946 | 9-(n-methyl-4-piperidinylidene) thioxanthene | 14 | 14 | 14 | 14 | 10 |  |
| 29349949 | Other heterocyclic compounds with sulfur heteroatom | 2 | 2 | 2 | 2 | 4 |  |
| 29349951 | Tebuthiuron | 2 | 2 | 2 | 2 | 4 |  |
| 29349952 | Tetramisole | 2 | 2 | 2 | 2 | 4 |  |
| 29349953 | Levamisole and its salts | 2 | 2 | 0 | 2 | 4 |  |
| 29349954 | Tioconazole | 14 | 14 | 14 | 14 | 10 |  |
| 29349959 | Other heterocyclic compounds with 3 sulfur heteroatom | 2 | 2 | 2 | 2 | 4 |  |
| 29349961 | Tizanidine hydrochloride | 12 | 12 | 12 | 12 | 10 |  |
| 29349969 | Other heterocyclic compounds with sulfur heteroatom | 2 | 2 | 2 | 2 | 4 |  |
| 29349991 | Timolol | 2 | 2 | 2 | 2 | 4 |  |
| 29349992 | Timolol acid maleate | 2 | 2 | 2 | 2 | 4 |  |
| 29349993 | Lamivudine | 12 | 12 | 12 | 12 | 10 |  |
| 29349999 | Other heterocyclic compounds | 2 | 2 | 0 | 2 | 4 |  |
| 29350011 | Sulfadiazine and its sodium salt | 14 | 14 | 11 | 14 | 10 |  |
| 29350012 | Chlorthalidone | 2 | 2 | 2 | 2 | 4 |  |
| 29350013 | Sulpiride | 2 | 2 | 2 | 2 | 4 |  |
| 29350014 | Veralipride | 2 | 2 | 2 | 2 | 4 |  |
| 29350015 | Sulfamethazine(4, 6-dimethyl-2-sulphanilamidopyrimidine) and its sodium salt | 2 | 2 | 2 | 2 | 4 |  |
| 29350019 | Other sulphonamides with heterocycle(s) with nitrogen heteroatom(s) | 2 | 2 | 0 | 2 | 4 |  |
| 29350021 | Furosemide | 14 | 14 | 14 | 14 | 10 |  |
| 29350022 | Phthalylsulfathiazole | 14 | 14 | 11 | 14 | 10 |  |
| 29350023 | Piroxicam | 12 | 12 | 12 | 12 | 10 |  |
| 29350024 | Tenoxicam | 12 | 12 | 12 | 12 | 10 |  |
| 29350025 | Sulfamethoxazole | 14 | 14 | 11 | 14 | 10 |  |
| 29350029 | Other sulphonamides with other heterocyclics | 2 | 2 | 2 | 2 | 0 |  |
| 29350091 | Chloramine-b and chloramine-t | 2 | 2 | 2 | 2 | 4 |  |
| 29350092 | Gliburide | 14 | 14 | 14 | 14 | 10 |  |
| 29350093 | Toluenesulphonamides | 14 | 14 | 14 | 14 | 10 |  |
| 29350094 | Nimesulide | 14 | 14 | 11 | 14 | 10 |  |
| 29350095 | Bumetanide | 2 | 2 | 2 | 2 | 4 |  |
| 29350096 | Sulfaguanidine | 2 | 2 | 2 | 2 | 4 |  |
| 29350097 | Sulfluramid | 14 | 14 | 14 | 14 | 10 |  |
| 29350099 | Other sulphonamides | 2 | 2 | 0 | 2 | 4 |  |
| 29362111 | Vitamin a1 alcohol (retinol) | 2 | 2 | 2 | 2 | 4 |  |
| 29362112 | Acetate of vitamin a1 alcohol | 2 | 2 | 2 | 2 | 10 |  |
| 29362113 | Palmitate of vitamin a1 alcohol | 2 | 2 | 2 | 2 | 4 |  |
| 29362119 | Other derivatives of vitamin A1 alcohol, unmixed | 2 | 2 | 2 | 2 | 4 |  |
| 29362190 | Other vitamin A and their derivatives, unmixed | 2 | 2 | 2 | 2 | 4 |  |
| 29362210 | Vitamin B1 hydrochloride(thiamine), unmixed | 2 | 2 | 0 | 2 | 4 |  |
| 29362220 | Vitamin B1 mononitrate (thiamine), unmixed | 2 | 2 | 2 | 2 | 4 |  |
| 29362290 | Other vitamin B1 and its derivatives, unmixed | 2 | 2 | 2 | 2 | 4 |  |
| 29362310 | Vitamin B2 (riboflavin), unmixed | 2 | 2 | 2 | 2 | 4 |  |
| 29362320 | 5'-phosphate sodium of vitamin B2, unmixed | 2 | 2 | 2 | 2 | 10 |  |
| 29362390 | Other derivatives of vitamin B2, unmixed | 2 | 2 | 2 | 2 | 4 |  |
| 29362410 | Calcium d-pantothenate, unmixed | 2 | 2 | 2 | 2 | 4 |  |
| 29362490 | Other d-or dl-pantothenic acid(vitamin b3/vitamin b5) and derivatives | 2 | 2 | 2 | 2 | 4 |  |
| 29362510 | Vitamin B6, unmixed | 2 | 2 | 2 | 2 | 4 |  |
| 29362520 | Pyridoxine hydrochloride, unmixed | 2 | 2 | 2 | 2 | 4 |  |
| 29362590 | Other derivatives of vitamin B6, unmixed | 2 | 2 | 2 | 2 | 4 |  |
| 29362610 | Vitamin B12 (cyanocobalamin), unmixed | 14 | 14 | 0 | 14 | 10 |  |
| 29362620 | Cobamamide, unmixed | 2 | 2 | 2 | 2 | 4 |  |
| 29362630 | Hydroxocobalamin and its salts, unmixed | 14 | 14 | 14 | 14 | E |  |
| 29362690 | Other derivatives of vitamin B12, unmixed | 2 | 2 | 2 | 2 | 4 |  |
| 29362710 | Vitamin C (l- or dl-ascorbic acid), unmixed | 2 | 2 | 0 | 2 | 4 |  |
| 29362720 | Sodium ascorbate, unmixed | 2 | 2 | 2 | 2 | 10 |  |
| 29362790 | Other derivatives of vitamin C, unmixed | 2 | 2 | 2 | 2 | 4 |  |
| 29362811 | L- or dl-a-tocopherol, unmixed | 0 | 0 | 0 | 0 | 0 |  |
| 29362812 | D- or dl-a-tocopherol acetate, unmixed | 0 | 0 | 0 | 0 | 0 |  |
| 29362819 | Other d- or dl-alpha-tocopherol derivatives, unmixed | 0 | 0 | 0 | 0 | 0 |  |
| 29362890 | Other vitamin and its derivatives, unmixed | 2 | 2 | 2 | 2 | 4 |  |
| 29362911 | Vitamin B9 (folic acid) and its salts, unmixed | 2 | 2 | 2 | 2 | 4 |  |
| 29362919 | Other derivatives of vitamin B9, unmixed | 2 | 2 | 2 | 2 | 4 |  |
| 29362921 | Vitamin D3 (cholecalciferol), unmixed | 2 | 2 | 2 | 2 | 4 |  |
| 29362929 | Other vitamins D and their derivatives, unmixed | 2 | 2 | 2 | 2 | 4 |  |
| 29362931 | Vitamin H (biotin), unmixed | 0 | 0 | 0 | 0 | 0 |  |
| 29362939 | Other derivatives of vitamin H, unmixed | 2 | 2 | 2 | 2 | 4 |  |
| 29362940 | Vitamins K and their derivatives, unmixed | 2 | 2 | 2 | 2 | 4 |  |
| 29362951 | Nicotinic acid, unmixed | 2 | 2 | 2 | 2 | 4 |  |
| 29362952 | Nicotinic unmixed | 14 | 14 | 11 | 14 | 10 |  |
| 29362953 | Sodium nicotinate, unmixed | 2 | 2 | 2 | 2 | 4 |  |
| 29362959 | Sodium nicotinate, unmixed | 14 | 14 | 14 | 14 | 10 |  |
| 29362990 | Other vitamins and their derivatives, unmixed | 2 | 2 | 2 | 2 | 4 |  |
| 29369000 | Provitamins and vitamins, unmixed | 2 | 2 | 2 | 2 | 4 |  |
| 29371100 | Somatropin, its derivatives and structural analogues | 2 | 2 | 2 | 2 | 4 |  |
| 29371200 | Insulin and its salts | 14 | 14 | 14 | 14 | E |  |
| 29371910 | ACTH (corticotrophin) | 2 | 2 | 2 | 2 | 4 |  |
| 29371920 | HGC (chorionic gonadotrophin) | 14 | 14 | 14 | 14 | E |  |
| 29371930 | PMSG (serum gonadotrophin) | 2 | 2 | 2 | 2 | 4 |  |
| 29371940 | Menotropins | 14 | 14 | 14 | 14 | 10 |  |
| 29371950 | Oxytocin | 12 | 12 | 12 | 12 | 10 |  |
| 29371990 | Other hormones polypeptide, proteins, etc. | 2 | 2 | 2 | 2 | 4 |  |
| 29372110 | Cortisone | 2 | 2 | 2 | 2 | 4 |  |
| 29372120 | Hydrocortisone | 2 | 2 | 2 | 2 | 4 |  |
| 29372130 | Prednisone (dihydrocortisone) | 2 | 2 | 2 | 2 | 4 |  |
| 29372140 | Prednisone (dehydrohydrocortisone) | 2 | 2 | 2 | 2 | 4 |  |
| 29372210 | Dexamethasone and its acetates | 2 | 2 | 0 | 2 | 4 |  |
| 29372221 | Triamcinolone acetonide | 2 | 2 | 2 | 2 | 4 |  |
| 29372229 | Triamcinolone and other derivatives | 2 | 2 | 2 | 2 | 4 |  |
| 29372231 | Diflucortolone valerate | 2 | 2 | 2 | 2 | 4 |  |
| 29372239 | Flucortolone and its derivatives | 2 | 2 | 2 | 2 | 4 |  |
| 29372290 | Other halogenated derivatives corticossupra-renal hormones | 2 | 2 | 2 | 2 | 4 |  |
| 29372310 | Medroxyprogesterone and its derivatives | 2 | 2 | 2 | 2 | 4 |  |
| 29372321 | L-norgestrel (levonorgestrel) | 2 | 2 | 2 | 2 | 4 |  |
| 29372322 | Dl-norgestrel | 2 | 2 | 2 | 2 | 4 |  |
| 29372329 | L-norgestrel and other derivatives | 2 | 2 | 2 | 2 | 4 |  |
| 29372331 | Oestriol and its succinate | 12 | 12 | 12 | 12 | 10 |  |
| 29372339 | Derivatives and salts of oestriol | 2 | 2 | 2 | 2 | 4 |  |
| 29372341 | Oestradiol hemisuccinate | 14 | 14 | 14 | 14 | 10 |  |
| 29372342 | Oestradiol phenpropionate (estradiol 17‑(3-phenylpropionate) | 14 | 14 | 14 | 14 | 10 |  |
| 29372349 | Oestradiol, other esters, salts and derivatives | 2 | 2 | 2 | 2 | 4 |  |
| 29372351 | Allyloestrenol | 12 | 12 | 12 | 12 | 10 |  |
| 29372359 | Esters and salts of allyloestrenol | 2 | 2 | 2 | 2 | 4 |  |
| 29372360 | Desogestrel | 12 | 12 | 12 | 12 | 10 |  |
| 29372370 | Lynestrenol | 12 | 12 | 12 | 12 | 10 |  |
| 29372391 | Etynodiol acetate | 2 | 2 | 2 | 2 | 4 |  |
| 29372392 | Gestodene | 14 | 14 | 0 | 14 | 10 |  |
| 29372399 | Other oestrogens and progestogens | 2 | 2 | 0 | 2 | 0 |  |
| 29372910 | Methylprednisolone and its derivatives | 2 | 2 | 2 | 2 | 4 |  |
| 29372920 | Hydrocortisone sodium 21-succinate | 2 | 2 | 2 | 2 | 4 |  |
| 29372931 | Cyproterone acetate | 2 | 2 | 2 | 2 | 4 |  |
| 29372939 | Cyproterone and its derivatives | 2 | 2 | 2 | 2 | 4 |  |
| 29372940 | Mesterolone and its derivatives | 2 | 2 | 2 | 2 | 4 |  |
| 29372950 | Spironolactone | 14 | 14 | 14 | 14 | 10 |  |
| 29372960 | Deflazacort | 2 | 2 | 2 | 2 | 10 |  |
| 29372990 | Other corticossupra-renal hormones and its derivatives | 2 | 2 | 2 | 2 | 4 |  |
| 29375000 | Prostaglandins, thromboxanes and leukotrienes | 2 | 2 | 2 | 2 | 0 |  |
| 29379010 | Tiratricol (triac) and its sodium salt | 14 | 14 | 14 | 14 | 10 |  |
| 29379030 | Sodium levothyroxine | 12 | 12 | 12 | 12 | E |  |
| 29379040 | Sodium liothyronine | 12 | 12 | 12 | 12 | 10 |  |
| 29379090 | Other hormones, prostaglandins, etc. | 2 | 2 | 2 | 2 | 10 |  |
| 29381000 | Rutoside (rutin) and its derivatives | 6 | 12 | 12 | 12 | 10 |  |
| 29389010 | Deslanoside | 2 | 2 | 2 | 2 | 4 |  |
| 29389020 | Stevioside | 14 | 14 | 14 | 14 | 10 |  |
| 29389090 | Other heterosides, its salts, ethers, esters and derivatives | 2 | 2 | 2 | 2 | 4 |  |
| 29391110 | Concentrates of poppy straw | 2 | 2 | 2 | 2 | 4 |  |
| 29391121 | Buprenorphine and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29391122 | Codeine and its salts | 12 | 12 | 0 | 12 | 10 |  |
| 29391123 | Dihydrocodeine and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29391131 | Ethylmorphine and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29391132 | Etorphine and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29391140 | Pholcodine and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29391151 | Heroin and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29391152 | Hydrocodone and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29391153 | Hydromorphone and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29391161 | Morphine | 2 | 2 | 2 | 2 | 4 |  |
| 29391162 | Morphine hydrochloride and morphine sulphate | 2 | 2 | 2 | 2 | 4 |  |
| 29391169 | Morphine hydrochloride and sulfate and others | 2 | 2 | 2 | 2 | 4 |  |
| 29391170 | Nicomorphine and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29391181 | Oxycodone and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29391182 | Oxymorphone and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29391191 | Thebacon and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29391192 | Thebaine and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29391900 | Other opium alkaloids, its derivatives and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29392000 | Cinchona alkaloids, their derivatives and salts | 2 | 2 | 2 | 2 | 4 |  |
| 29393010 | Caffeine | 2 | 2 | 2 | 2 | 4 |  |
| 29393020 | Salts of caffeine | 2 | 2 | 2 | 2 | 4 |  |
| 29394100 | Ephedrine and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29394200 | Pseudoephedrine (inn) and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29394300 | Cathine (inn) and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29394400 | Norephedrine and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29394900 | Other derivatives of ephedrine and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29395100 | Fenethylline (inn) and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29395910 | Theophylline | 2 | 2 | 2 | 2 | 4 |  |
| 29395920 | Aminophylline | 2 | 2 | 2 | 2 | 4 |  |
| 29395990 | Other derivatives and salts of theophylline or aminophylline | 2 | 2 | 2 | 2 | 4 |  |
| 29396100 | Ergometrine (inn) and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29396200 | Ergotamine (inn) and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29396300 | Lysergic acid and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29396911 | Methylergometrine maleate | 2 | 2 | 2 | 2 | 4 |  |
| 29396919 | Other derivatives of ergometrine (inn) and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29396921 | Dihydroergotamine mesylate | 2 | 2 | 2 | 2 | 4 |  |
| 29396929 | Other derivatives of ergotamine (inn) and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29396931 | Dihydroergocornine mesylate | 2 | 2 | 2 | 2 | 4 |  |
| 29396939 | Ergocornine and other derivatives and salts | 2 | 2 | 2 | 2 | 4 |  |
| 29396941 | Alpha-dihydroergocryptine mesylate | 2 | 2 | 2 | 2 | 4 |  |
| 29396942 | Beta-dihydroergocryptine mesylate | 2 | 2 | 2 | 2 | 4 |  |
| 29396949 | Ergocriptine and other derivatives and salts | 2 | 2 | 2 | 2 | 4 |  |
| 29396951 | Ergocristine | 2 | 2 | 2 | 2 | 4 |  |
| 29396952 | Dihydroergocryptine methanesulphonate | 2 | 2 | 2 | 2 | 4 |  |
| 29396959 | Other derivatives of ergocristine and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29396990 | Other alkaloids of rye ergot, its derivatives | 2 | 2 | 2 | 2 | 4 |  |
| 29399111 | Cocaine and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29399112 | Ecgonine and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29399119 | Esters and derivatives of cocaine or ecgonine | 2 | 2 | 2 | 2 | 4 |  |
| 29399120 | Levamfetamine, its salts, esters and other derivatives | 2 | 2 | 2 | 2 | 4 |  |
| 29399130 | Methamphetamine, its salts, esters and other derivatives | 2 | 2 | 2 | 2 | 4 |  |
| 29399140 | Methamphetamine racemate, its salts, esters and other derivatives | 2 | 2 | 2 | 2 | 4 |  |
| 29399911 | N-butylscopolammonium bromide | 2 | 2 | 2 | 2 | 4 |  |
| 29399919 | Scopolamine and other derivatives and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29399920 | Theobromine, its derivatives and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29399931 | Pilocarpine, its nitrate and its hydrochloride | 14 | 14 | 14 | 14 | 10 |  |
| 29399939 | Salts of pilocarpine | 2 | 2 | 2 | 2 | 4 |  |
| 29399940 | Thiocolchicoside | 14 | 14 | 14 | 14 | 10 |  |
| 29399990 | Other vegetable alkaloids, natural, etc. | 2 | 2 | 2 | 2 | 4 |  |
| 29400011 | Galactose | 2 | 2 | 2 | 2 | 4 |  |
| 29400012 | Arabinose | 14 | 14 | 14 | 14 | 10 |  |
| 29400013 | Ramnose | 14 | 14 | 14 | 14 | 10 |  |
| 29400019 | Other sugars, chemically pure | 2 | 2 | 2 | 2 | 4 |  |
| 29400021 | Lactobionic acid | 12 | 12 | 12 | 12 | 10 |  |
| 29400022 | Calcium lactobionate | 12 | 12 | 12 | 12 | 10 |  |
| 29400023 | Calcium bromolactobionate | 2 | 2 | 2 | 2 | 4 |  |
| 29400029 | Other lactobionic acid, its salts and esters; halogenated, sulfonated, nitrated or nitrosated derivatives of these products | 2 | 2 | 2 | 2 | 4 |  |
| 29400092 | Calcium or sodium fructose-1, 6‑diphosphate | 2 | 2 | 2 | 2 | 4 |  |
| 29400093 | Maltitol | 14 | 14 | 14 | 14 | 10 |  |
| 29400094 | Calcium lactogluconate | 2 | 2 | 2 | 2 | 4 |  |
| 29400099 | Other ethers and esters of sugars and its salts | 2 | 2 | 2 | 2 | 10 |  |
| 29411010 | Ampicillin and its salts | 2 | 2 | 0 | 2 | 4 |  |
| 29411020 | Amoxicillin and its salts | 2 | 2 | 0 | 2 | 4 |  |
| 29411031 | Penicillin V potassium | 2 | 2 | 2 | 2 | 4 |  |
| 29411039 | Other penicillin V potassium, derivatives and salts | 2 | 2 | 2 | 2 | 4 |  |
| 29411041 | Penicillin G potassium | 14 | 14 | 11 | 14 | 10 |  |
| 29411042 | Penicillin G benzathine | 14 | 14 | 0 | 14 | 10 |  |
| 29411043 | Penicillin G procaine | 14 | 14 | 0 | 14 | 10 |  |
| 29411049 | Other penicillin G, derivatives and salts | 2 | 2 | 2 | 2 | 4 |  |
| 29411090 | Other penicillin, its derivatives with penicillanic acid and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29412010 | Streptomycins sulphates | 2 | 2 | 2 | 2 | 4 |  |
| 29412090 | Streptomycins, other derivatives and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29413010 | Tetracycline hydrochloride | 2 | 2 | 2 | 2 | 4 |  |
| 29413020 | Oxytetracycline | 2 | 2 | 2 | 2 | 4 |  |
| 29413031 | Minocycline | 2 | 2 | 2 | 2 | 4 |  |
| 29413032 | Salts of minocycline | 2 | 2 | 2 | 2 | 4 |  |
| 29413090 | Tetracyclines, other derivatives and salts | 2 | 2 | 2 | 2 | 4 |  |
| 29414011 | Chloramphenicol, its palmitate, its succinate or its hemisuccinate | 2 | 2 | 2 | 2 | 4 |  |
| 29414019 | Other esters of chloramphenicol | 2 | 2 | 0 | 2 | 4 |  |
| 29414020 | Thiamphenicol and its esters | 2 | 2 | 2 | 2 | 4 |  |
| 29414090 | Other derivatives and salts of chloramphenicol | 2 | 2 | 2 | 2 | 4 |  |
| 29415010 | Clarithromycin | 2 | 2 | 2 | 2 | 4 |  |
| 29415020 | Erythromycin and its salts | 14 | 14 | 11 | 14 | 10 |  |
| 29415090 | Other derivatives of erythromycin and its salts | 2 | 2 | 0 | 2 | 4 |  |
| 29419011 | Rifamycin S | 2 | 2 | 2 | 2 | 4 |  |
| 29419012 | Rifamycin AMP | 2 | 2 | 2 | 2 | 4 |  |
| 29419013 | Rifamycin SV sodium | 2 | 2 | 2 | 2 | 4 |  |
| 29419019 | Other rifamycin, its derivatives and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29419021 | Lincomycin hydrochloride | 2 | 2 | 2 | 2 | 4 |  |
| 29419022 | Clindamycin phosphate | 2 | 2 | 2 | 2 | 4 |  |
| 29419029 | Lincomycin, other derivatives and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29419031 | Cefadroxil and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29419032 | Cefoperazone and its salts and cefazoline sodium | 2 | 2 | 0 | 2 | 4 |  |
| 29419033 | Cefaclor and cefalexin monohydrate; cefalotin sodium | 6 | 14 | 0 | 14 | 10 |  |
| 29419034 | Cefadroxil and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29419035 | Cefotaxime sodium | 2 | 2 | 0 | 2 | 4 |  |
| 29419036 | Cefoxitin and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29419037 | Cephalosporin C | 2 | 2 | 2 | 2 | 4 |  |
| 29419039 | Other cephalosporin and cephamicin, its derivatives and its salts | 2 | 2 | 0 | 2 | 4 |  |
| 29419041 | Neomycin sulphate | 2 | 2 | 2 | 2 | 4 |  |
| 29419042 | Gentamycin embonate (gentamycin pamoate) | 2 | 2 | 2 | 2 | 4 |  |
| 29419043 | Gentamycin sulphate | 14 | 14 | 11 | 14 | 10 |  |
| 29419049 | Other aminoglycosides and its salts | 2 | 2 | 2 | 2 | 10 |  |
| 29419051 | Spiramycin embonate (spiramycin pamoate) | 2 | 2 | 2 | 2 | 4 |  |
| 29419059 | Other macrolids and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29419061 | Nystatine and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29419062 | Amphotericin b and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29419069 | Polyenes and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29419071 | Monensin sodium | 2 | 2 | 2 | 2 | 4 |  |
| 29419072 | Narasin | 2 | 2 | 2 | 2 | 4 |  |
| 29419073 | Avilamycins | 2 | 2 | 2 | 2 | 4 |  |
| 29419079 | Other polyethers and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29419081 | Polymyxins and their salts | 2 | 2 | 2 | 2 | 4 |  |
| 29419082 | Colistin sulphate | 2 | 2 | 2 | 2 | 4 |  |
| 29419083 | Virginiamycins and their salts | 2 | 2 | 2 | 2 | 4 |  |
| 29419089 | Other polypeptides and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29419091 | Griseofulvin and its salts | 2 | 2 | 2 | 2 | 4 |  |
| 29419092 | Tiamulin fumarate | 12 | 12 | 12 | 12 | 10 |  |
| 29419099 | Other antibiotics | 2 | 2 | 0 | 2 | 4 |  |
| 29420000 | Other organic compounds | 2 | 2 | 2 | 2 | 4 |  |
| 30012010 | Extracts of livers, for organo-therapeutic uses | 6 | 6 | 6 | 6 | 8 |  |
| 30012090 | Extracts of glands, other organs, etc. for organo-therapeutic uses | 6 | 6 | 6 | 6 | 10 |  |
| 30019010 | Heparin and its salts | 8 | 8 | 8 | 8 | 10 |  |
| 30019020 | Parts of pericardia, of bovine animals or of swine | 2 | 2 | 2 | 2 | 4 |  |
| 30019031 | Dried livers, whether in powder or not | 4 | 4 | 4 | 4 | 8 |  |
| 30019039 | Other glands and organs, whether in powder or not | 4 | 4 | 4 | 4 | 8 |  |
| 30019090 | Other human/animal organs | 2 | 2 | 2 | 2 | 4 |  |
| 30021011 | Antiophidic serums and other serums anti-poisonous | 8 | 8 | 0 | 8 | 8 |  |
| 30021012 | Antitetanic serum | 4 | 4 | 0 | 4 | 4 |  |
| 30021013 | Anticatarrh serum | 4 | 4 | 4 | 4 | 8 |  |
| 30021014 | Antipyogens serum | 4 | 4 | 4 | 4 | 8 |  |
| 30021015 | Antidiphtheria serum | 4 | 4 | 0 | 4 | 8 |  |
| 30021016 | Antiserum polyvalent | 4 | 4 | 4 | 4 | 8 |  |
| 30021019 | Other antiserum specific of animals/humans, immunized | 2 | 2 | 0 | 2 | 4 |  |
| 30021022 | Anti-Rh immunoglobulin | 2 | 2 | 2 | 2 | 4 |  |
| 30021023 | Other serum immunoglobulins | 2 | 2 | 2 | 2 | 4 |  |
| 30021024 | Factor VIII concentrate | 2 | 2 | 2 | 2 | 4 |  |
| 30021025 | Serum albumin in gel format, for reagent preparations for diagnostics | 2 | 2 | 2 | 2 | 4 |  |
| 30021026 | Monoclonal antibodies in buffer solution containing bovine albumin | 2 | 2 | 2 | 2 | 4 |  |
| 30021029 | Other blood fractions and immunological products prepared as medicine | 2 | 2 | 2 | 2 | 4 |  |
| 30021031 | Serum albumin, except human | 2 | 2 | 2 | 2 | 4 |  |
| 30021032 | Plasmin (fibrinolysin) | 0 | 0 | 0 | 0 | 0 |  |
| 30021033 | Urokinase | 0 | 0 | 0 | 0 | 0 |  |
| 30021034 | Immunoglobin and histamine hydrochloride, in association | 8 | 8 | 8 | 8 | 8 |  |
| 30021035 | Immunoglobin G, lyophilized or in solution | 8 | 8 | 8 | 0 | 8 |  |
| 30021036 | Interferon beta | 0 | 0 | 0 | 0 | 0 |  |
| 30021037 | Human serum albumin | 4 | 4 | 4 | 4 | 4 |  |
| 30021038 | Human antibody with specificity trans-membrane antigen | 0 | 0 | 0 | 0 | 0 |  |
| 30021039 | Other blood fractions, modified immunological products | 2 | 2 | 2 | 2 | E |  |
| 30022011 | Vaccines against flu, except in doses | 2 | 2 | 2 | 2 | 4 |  |
| 30022012 | Vaccines against poliomyelitis, except in doses | 2 | 2 | 2 | 2 | 4 |  |
| 30022013 | Vaccines against hepatitis B, except in doses | 2 | 2 | 2 | 2 | 4 |  |
| 30022014 | Vaccines against measles, except in doses | 2 | 2 | 2 | 2 | 4 |  |
| 30022015 | Vaccines against meningitis, except in doses | 2 | 2 | 2 | 2 | 4 |  |
| 30022016 | Vaccines against rubella, measles, mumps, except in doses | 2 | 2 | 2 | 2 | 4 |  |
| 30022017 | Other triple vaccines, except in doses | 4 | 4 | 4 | 4 | 8 |  |
| 30022018 | Vaccines anticatarrh and antipyogen, except in doses | 2 | 2 | 2 | 2 | 4 |  |
| 30022019 | Other vaccines for human medicine, except in doses | 2 | 2 | 2 | 2 | 4 |  |
| 30022021 | Vaccines against flu, in doses | 2 | 2 | 2 | 2 | 4 |  |
| 30022022 | Vaccines against poliomyelitis, in doses | 2 | 2 | 0 | 2 | 4 |  |
| 30022023 | Vaccines against hepatitis B, in doses | 2 | 2 | 0 | 2 | 4 |  |
| 30022024 | Vaccines against measles, in doses | 2 | 2 | 0 | 2 | 4 |  |
| 30022025 | Vaccines against meningitis, in doses | 2 | 2 | 2 | 2 | 4 |  |
| 30022026 | Vaccines against rubella, measles, mumps, in doses | 2 | 2 | 2 | 2 | 4 |  |
| 30022027 | Other triple vaccines, in doses | 2 | 2 | 0 | 2 | 4 |  |
| 30022028 | Vaccines anti-catarrh and antipyogen, in doses | 4 | 4 | 4 | 4 | 4 |  |
| 30022029 | Other vaccines for human medicine, in doses | 2 | 2 | 0 | 2 | 4 |  |
| 30023010 | Veterinary vaccines, against rabies | 4 | 4 | 0 | 4 | 4 |  |
| 30023020 | Veterinary vaccines, against coccidiosis | 4 | 4 | 4 | 4 | 4 |  |
| 30023030 | Veterinary vaccines, against keratoconjunctivitis | 4 | 4 | 4 | 4 | 4 |  |
| 30023040 | Veterinary vaccines, against distemper | 4 | 4 | 4 | 4 | 4 |  |
| 30023050 | Veterinary vaccines, against leptospirosis | 4 | 4 | 4 | 4 | 8 |  |
| 30023060 | Veterinary vaccines, against foot-and-mouth | 4 | 4 | 4 | 4 | 4 |  |
| 30023070 | Veterinary vaccines, diseases: Newcastle, Gumboro, etc. | 4 | 4 | 4 | 4 | 4 |  |
| 30023080 | Combined veterinary vaccines against diseases as Newcastle, Gumboro, etc. | 4 | 4 | 4 | 4 | 4 |  |
| 30023090 | Other vaccines for veterinary medicine | 2 | 2 | 2 | 2 | 4 |  |
| 30029010 | Diagnostic reagents of microbial origin | 10 | 10 | 10 | 10 | 8 |  |
| 30029020 | Anti-toxins of microbial origin | 4 | 4 | 4 | 4 | 8 |  |
| 30029030 | Tuberculins | 4 | 4 | 4 | 4 | 4 |  |
| 30029091 | Other toxic, cultures of microorganisms, for animal health | 4 | 4 | 4 | 4 | 4 |  |
| 30029092 | Other toxic, cultures of microorganisms, for human health | 4 | 4 | 4 | 4 | 4 |  |
| 30029093 | Saxitoxin | 8 | 8 | 8 | 8 | 8 |  |
| 30029094 | Ricin | 8 | 8 | 8 | 8 | 8 |  |
| 30029099 | Other toxic, cultures of microorganisms, similar products | 8 | 8 | 8 | 8 | 10 |  |
| 30031011 | Medicine containing penicillin or its salts | 14 | 14 | 14 | 14 | 10 |  |
| 30031012 | Medicine containing amoxicillin or its salts | 8 | 8 | 8 | 8 | 8 |  |
| 30031013 | Medicine containing penicillin G benzathine, except in doses | 14 | 14 | 14 | 14 | 10 |  |
| 30031014 | Medicine containing penicillin G potassium | 14 | 14 | 14 | 14 | 10 |  |
| 30031015 | Medicine containing penicillin G procaine | 14 | 14 | 14 | 14 | 10 |  |
| 30031019 | Medicine containing other penicillins and its derivatives | 8 | 8 | 8 | 8 | 8 |  |
| 30031020 | Medicine containing streptomycins and its derivatives | 8 | 8 | 8 | 8 | 8 |  |
| 30032011 | Medicine containing chloramphenicol, etc. | 8 | 8 | 8 | 8 | 8 |  |
| 30032019 | Medicine containing amphenicol and other derivatives | 8 | 8 | 8 | 8 | 8 |  |
| 30032021 | Medicine containing erythromycin and its salts | 14 | 14 | 14 | 14 | 10 |  |
| 30032029 | Medicine containing macrolids and other derivatives | 8 | 8 | 8 | 8 | 8 |  |
| 30032031 | Medicine containing rifamycin SV sodium | 8 | 8 | 8 | 8 | 8 |  |
| 30032032 | Medicine containing rifamycin | 8 | 8 | 8 | 8 | 8 |  |
| 30032039 | Medicine containing ansamycin and other derivatives | 8 | 8 | 8 | 8 | 8 |  |
| 30032041 | Medicine containing lincomycin hydrochloride | 14 | 14 | 14 | 14 | 10 |  |
| 30032049 | Medicine containing lincosamides and other derivatives | 8 | 8 | 8 | 8 | 8 |  |
| 30032051 | Medicine containing cephalothin sodium | 14 | 14 | 14 | 14 | 10 |  |
| 30032052 | Medicine containing cefaclor/cephalexin monohydrate | 14 | 14 | 14 | 14 | 10 |  |
| 30032059 | Medicine containing cefaclor/cephalexin/etc. | 8 | 8 | 8 | 8 | 8 |  |
| 30032061 | Medicine containing gentamycin sulphate | 14 | 14 | 14 | 14 | 10 |  |
| 30032062 | Medicine containing daunorubicin | 0 | 0 | 0 | 0 | 0 |  |
| 30032063 | Medicine containing pirarubicin | 0 | 0 | 0 | 0 | 0 |  |
| 30032069 | Medicine containing aminoglycosides and other derivatives | 8 | 8 | 8 | 8 | 8 |  |
| 30032071 | Medicine containing vancomycin | 8 | 8 | 8 | 8 | 8 |  |
| 30032072 | Medicine containing actinomycins | 0 | 0 | 0 | 0 | 0 |  |
| 30032073 | Medicine containing cyclosporin A | 0 | 0 | 0 | 0 | 0 |  |
| 30032079 | Medicine containing polypeptides and other derivatives | 8 | 8 | 8 | 8 | 8 |  |
| 30032091 | Medicine containing mitomycins | 0 | 0 | 0 | 0 | 0 |  |
| 30032092 | Medicine containing tiamulin fumarate | 8 | 8 | 8 | 8 | 8 |  |
| 30032093 | Medicine containing bleomycins or their salts | 0 | 0 | 0 | 0 | 0 |  |
| 30032094 | Medicine containing imipenem | 0 | 0 | 0 | 0 | 0 |  |
| 30032095 | Medicine with amphotericin B in liposome | 0 | 0 | 0 | 0 | 0 |  |
| 30032099 | Medicine containing other antibiotics | 8 | 8 | 8 | 8 | 8 |  |
| 30033100 | Medicine containing insulin, non-containing antibiotics | 14 | 14 | 14 | 14 | E |  |
| 30033911 | Medicine containing hormone growth (somatropin) | 0 | 0 | 0 | 0 | 0 |  |
| 30033912 | Medicine containing HCG (chorionic gonadotrophin) | 14 | 14 | 14 | 14 | 10 |  |
| 30033913 | Medicine containing menotrophins, not containing antibiotic | 14 | 14 | 14 | 14 | 10 |  |
| 30033914 | Medicine containing Corticotropin (ACTH) | 8 | 8 | 8 | 8 | 8 |  |
| 30033915 | Medicine containing Serum gonadotropin (PMSG) | 8 | 8 | 8 | 8 | 8 |  |
| 30033916 | Medicine containing somatostatin and its salts | 0 | 0 | 0 | 0 | 0 |  |
| 30033917 | Medicine containing buserelin acetate | 0 | 0 | 0 | 0 | 0 |  |
| 30033918 | Medicine containing triptorelin and its salts | 0 | 0 | 0 | 0 | 0 |  |
| 30033919 | Medicine containing leuprolide and its acetate | 0 | 0 | 0 | 0 | 0 |  |
| 30033921 | Medicine containing lh-rh (gonadorelin) | 0 | 0 | 0 | 0 | 0 |  |
| 30033922 | Medicine containing oxytocin | 14 | 14 | 14 | 14 | 10 |  |
| 30033923 | Medicine containing insulin salts | 14 | 14 | 14 | 14 | E |  |
| 30033924 | Medicine containing timosins | 0 | 0 | 0 | 0 | 0 |  |
| 30033925 | Medicine containing octreotide | 0 | 0 | 0 | 0 | 0 |  |
| 30033926 | Medicine containing goserelin and its acetate | 0 | 0 | 0 | 0 | 0 |  |
| 30033927 | Medicine containing nafarelin or its acetate | 0 | 0 | 0 | 0 | 0 |  |
| 30033929 | Medicine containing otherpolypeptides hormones etc. | 8 | 8 | 8 | 8 | 8 |  |
| 30033931 | Medicine containing oestradiol hemisuccinate | 14 | 14 | 14 | 14 | 10 |  |
| 30033932 | Medicine containing oestradiol fenpropionate | 14 | 14 | 14 | 14 | 10 |  |
| 30033933 | Medicine containing oestradiol or its succinate | 14 | 14 | 14 | 14 | 10 |  |
| 30033934 | Medicine containing allyloestrenol | 14 | 14 | 14 | 14 | 10 |  |
| 30033935 | Medicine containing lynestrenol | 14 | 14 | 14 | 14 | 10 |  |
| 30033936 | Medicine containing megestrol acetate, formestane | 0 | 0 | 0 | 0 | 0 |  |
| 30033937 | Medicine containing desogestrel | 14 | 14 | 14 | 14 | 10 |  |
| 30033939 | Medicine containing other estrogen and progesterone | 8 | 8 | 8 | 8 | 8 |  |
| 30033981 | Medicine containing levothyroxine sodium | 12 | 12 | 12 | 12 | 10 |  |
| 30033982 | Medicine containing liothyronine sodium | 12 | 12 | 12 | 12 | 10 |  |
| 30033991 | Medicine containing sodium salt or methyl ester of 9,11,15-acid | 0 | 0 | 0 | 0 | 0 |  |
| 30033992 | Medicine containing tiratricol and its sodium salt | 14 | 14 | 14 | 14 | 10 |  |
| 30033994 | Medicine containing spironolactone | 14 | 14 | 14 | 14 | 10 |  |
| 30033995 | Medicine containing exemestane | 0 | 0 | 0 | 0 | 0 |  |
| 30033999 | Other medicine containing hormone | 8 | 8 | 8 | 8 | 10 |  |
| 30034010 | Medicine containing vinblastine, vincristine, etc. | 0 | 0 | 0 | 0 | 0 |  |
| 30034020 | Medicine containing pilocarpine and its nitrate, etc. | 14 | 14 | 14 | 14 | 10 |  |
| 30034030 | Medicine containing dihydroergocristine methanesulphate | 8 | 8 | 8 | 8 | 8 |  |
| 30034040 | Medicine containing codeine or its salts | 14 | 14 | 14 | 14 | 10 |  |
| 30034050 | Medicine containing granisetron, tropisetron, etc. | 0 | 0 | 0 | 0 | 0 |  |
| 30034090 | Medicine containing other granisetron, tropisetron, etc. | 8 | 8 | 8 | 8 | 8 |  |
| 30039011 | Medicine containing calcium folinate (leucovorine) | 8 | 8 | 8 | 8 | 8 |  |
| 30039012 | Medicine containing nicotinamide acid, etc. | 14 | 14 | 14 | 14 | 10 |  |
| 30039013 | Medicine containing hydroxycobalamine, etc. | 14 | 14 | 14 | 14 | 10 |  |
| 30039014 | Medicine containing vitamin A1 (retinol), etc. | 14 | 14 | 14 | 14 | 10 |  |
| 30039015 | Medicine containing calcium d-pantothenate, etc. | 8 | 8 | 8 | 8 | 8 |  |
| 30039016 | Medicine containing esters of vitamin A and D, etc. | 8 | 8 | 8 | 8 | 8 |  |
| 30039017 | Medicine containing retinoic acid (tretinoin) | 0 | 0 | 0 | 0 | 0 |  |
| 30039019 | Medicine containing other vitamin, provitamin and derivatives | 8 | 8 | 8 | 8 | 8 |  |
| 30039021 | Medicine containing streptokinases | 0 | 0 | 0 | 0 | 0 |  |
| 30039022 | Medicine containing l-asparaginase | 0 | 0 | 0 | 0 | 0 |  |
| 30039023 | Medicine containing deoxyribonuclease | 0 | 0 | 0 | 0 | 0 |  |
| 30039029 | Medicine containing enzymes but not containing vitamins | 8 | 8 | 8 | 8 | 8 |  |
| 30039031 | Medicine containing permethrin, etc. | 14 | 14 | 14 | 14 | 10 |  |
| 30039032 | Medicine containing dehydrocholic acid, etc. | 14 | 14 | 14 | 14 | 10 |  |
| 30039033 | Medicine containing gluconic acid, its salts and its esters | 14 | 14 | 14 | 14 | 10 |  |
| 30039034 | Medicine containing o-acetylsalicylic acid, etc. | 14 | 14 | 14 | 14 | 10 |  |
| 30039035 | Medicine containing tiratricol (triac)/ calcium lactophosphate | 14 | 14 | 14 | 14 | 10 |  |
| 30039036 | Medicine containing lactic acid, its salts, etc. | 14 | 14 | 14 | 14 | 10 |  |
| 30039037 | Medicine containing fumaric acid, its salts, etc. | 14 | 14 | 14 | 14 | 10 |  |
| 30039038 | Medicine containing etretinate, miltefosine, etc. | 0 | 0 | 0 | 0 | 0 |  |
| 30039039 | Medicine containing othercarboxylic acid, etc. | 8 | 8 | 8 | 8 | 8 |  |
| 30039041 | Medicine containing tranylcypromine sulphate, etc. | 14 | 14 | 14 | 14 | 10 |  |
| 30039042 | Medicine containing sulfanilic acid, its salts, etc. | 14 | 14 | 14 | 14 | 10 |  |
| 30039043 | Medicine containing clenbuterol, its hydrochloride | 14 | 14 | 14 | 14 | 10 |  |
| 30039044 | Medicine containing tamoxifen and its citrate | 14 | 14 | 14 | 14 | 10 |  |
| 30039045 | Medicine with levodopa/alfa-metildopa | 14 | 14 | 14 | 14 | 10 |  |
| 30039046 | Medicine containing phenylephrine hydrochloride, etc. | 14 | 14 | 14 | 14 | 10 |  |
| 30039047 | Medicine containing diclofenac sodium, etc. | 14 | 14 | 14 | 14 | 10 |  |
| 30039048 | Medicine containing melfalan, chlorambucil, etc. | 0 | 0 | 0 | 0 | 0 |  |
| 30039049 | Medicine with other compounds with amine functions | 8 | 8 | 8 | 8 | 8 |  |
| 30039051 | Medicine containing metoclopramide, etc. | 14 | 14 | 14 | 14 | 10 |  |
| 30039052 | Medicine containing atenolol, prilocaine, etc. | 14 | 14 | 14 | 14 | 10 |  |
| 30039053 | Medicine containing lidocaine and its hydrochloride, etc. | 14 | 14 | 14 | 14 | 10 |  |
| 30039054 | Medicine containing fenproporex | 14 | 14 | 14 | 14 | 10 |  |
| 30039055 | Medicine containing paracetamol or bromopride | 14 | 14 | 14 | 14 | 10 |  |
| 30039056 | Medicine containing amitraz or cypermethrin | 14 | 14 | 14 | 14 | 10 |  |
| 30039057 | Medicine containing chlorhexidine and its salts, etc. | 14 | 14 | 14 | 14 | 10 |  |
| 30039058 | Medicine containing carmustine and lomustine, etc. | 0 | 0 | 0 | 0 | 0 |  |
| 30039059 | Medicine containing other carboxyamide-function compounds etc. | 8 | 8 | 8 | 8 | 8 |  |
| 30039061 | Medicine containing isossorbide dinitrate, etc. | 14 | 14 | 14 | 14 | 10 |  |
| 30039062 | Medicine containing tiapride | 8 | 8 | 8 | 8 | 8 |  |
| 30039063 | Medicine containing etidronate disodium | 14 | 14 | 14 | 14 | 10 |  |
| 30039064 | Medicine containing amiodarone hydrochloride | 14 | 14 | 14 | 14 | 10 |  |
| 30039065 | Medicine containing nitrovin or moxidectin | 14 | 14 | 14 | 14 | 10 |  |
| 30039066 | Medicine containing spironolactone | 0 | 0 | 0 | 0 | 0 |  |
| 30039067 | Medicine containing carbocisteine or sulfiram | 14 | 14 | 14 | 14 | 10 |  |
| 30039069 | Medicine containing other organic compounds | 8 | 8 | 8 | 8 | 8 |  |
| 30039071 | Medicine containing terfenadine, talniflumate, etc. | 14 | 14 | 14 | 14 | 10 |  |
| 30039072 | Medicine containing nimodipine, nitrendipine, etc. | 14 | 14 | 14 | 14 | 10 |  |
| 30039073 | Medicine containing oxfendazole, albendazole, etc. | 14 | 14 | 14 | 14 | 10 |  |
| 30039074 | Medicine containing triazolam, alprazolam, etc. | 14 | 14 | 14 | 14 | 10 |  |
| 30039075 | Medicine containing phenytoin, its sodium salt, etc. | 14 | 14 | 14 | 14 | 10 |  |
| 30039076 | Medicine containing 2-(2-methyl-3-chloroanilino) nicotheracid | 14 | 14 | 14 | 14 | 10 |  |
| 30039077 | Medicine containing nicarbazine, norfloxacin, etc. | 14 | 14 | 14 | 14 | 10 |  |
| 30039078 | Medicine containing cyclosporin, fluspirilene, etc. | 0 | 0 | 0 | 0 | 0 |  |
| 30039079 | Medicine containing other hetero-atom, etc. | 8 | 8 | 8 | 8 | 8 |  |
| 30039081 | Medicine containing levamisole and its salts, etc. | 8 | 8 | 8 | 8 | 8 |  |
| 30039082 | Medicine containing sulfadiazine and its sodium salt, etc. | 14 | 14 | 14 | 14 | 10 |  |
| 30039083 | Medicine containing ketazolam sulpiride, etc. | 14 | 14 | 14 | 14 | 10 |  |
| 30039084 | Medicine containing phthalylsulfathiazol, bumetanid, etc. | 14 | 14 | 14 | 14 | 10 |  |
| 30039085 | Medicine containing fluphenazine enanthate, etc. | 14 | 14 | 14 | 14 | 10 |  |
| 30039086 | Medicine containing furosemide, chlorthalidone, etc. | 14 | 14 | 14 | 14 | 10 |  |
| 30039087 | Medicine containing tizanidine hydrochloride, etc. | 14 | 14 | 2 | 14 | 10 |  |
| 30039088 | Medicine containing topotecan, uracil, etc. | 0 | 0 | 0 | 0 | 0 |  |
| 30039089 | Medicine containing other heterocyclic compounds, etc. | 8 | 8 | 8 | 8 | 8 |  |
| 30039091 | Medicine containing pollen extract | 8 | 8 | 8 | 8 | 8 |  |
| 30039092 | Medicine containing disopheno, chyrsarobin, etc. | 14 | 14 | 14 | 14 | 10 |  |
| 30039093 | Medicine containing diclofenac resinate | 14 | 14 | 14 | 14 | 10 |  |
| 30039094 | Medicine containing silymarin group | 8 | 8 | 8 | 8 | 8 |  |
| 30039095 | Medicine containing propofol, busulfan, mitotane | 0 | 0 | 0 | 0 | 0 |  |
| 30039096 | Iron dextran complex | 14 | 14 | 14 | 14 | 10 |  |
| 30039099 | Other medicine containing mixed products, for therapeutic use etc | 8 | 8 | 8 | 8 | 8 |  |
| 30041011 | Medicine containing ampicillin or its salts, in doses | 14 | 14 | 14 | 14 | 10 |  |
| 30041012 | Medicine containing amoxicillin or its salts, in doses | 8 | 8 | 8 | 8 | 8 |  |
| 30041013 | Medicine containing penicillin G benzathine, in doses | 14 | 14 | 14 | 14 | 10 |  |
| 30041014 | Medicine containing penicillin G potassium, in doses | 14 | 14 | 14 | 14 | 10 |  |
| 30041015 | Medicine containing penicillin G procaine, in doses | 14 | 14 | 14 | 14 | 10 |  |
| 30041019 | Medicine containing other penicillin/its derivatives, in doses | 8 | 8 | 8 | 8 | 10 |  |
| 30041020 | Medicine containing streptomycins/its derivatives, in doses | 8 | 8 | 8 | 8 | 8 |  |
| 30042011 | Medicine containing chloramphenicol, its palmitate, etc. in doses | 8 | 8 | 8 | 8 | 8 |  |
| 30042019 | Medicine containing amphenicols and other salts, in doses | 8 | 8 | 8 | 8 | 8 |  |
| 30042021 | Medicine containing erythromycin or its salts, in doses | 14 | 14 | 14 | 14 | 10 |  |
| 30042029 | Other medicine containing macrolides and its derivatives, in doses | 8 | 8 | 8 | 8 | 8 |  |
| 30042031 | Medicine containing rifamycin SV sodium, in doses | 8 | 8 | 8 | 8 | 8 |  |
| 30042032 | Medicine containing rifampicin, in doses | 8 | 8 | 6 | 8 | 8 |  |
| 30042039 | Other medicine containing ansamycin and its deriv., in doses | 8 | 8 | 8 | 8 | 10 |  |
| 30042041 | Medicine containing lincomycin hydrochloride, in doses | 14 | 14 | 14 | 14 | 10 |  |
| 30042049 | Other medicine containing lincosamides and its derivatives, in doses | 8 | 8 | 8 | 8 | 8 |  |
| 30042051 | Medicine containing cephalothin sodium, in doses | 14 | 14 | 14 | 14 | 10 |  |
| 30042052 | Medicine containing cephalothin/cephalexin monohydrate, in doses | 14 | 14 | 11 | 14 | 10 |  |
| 30042059 | Other medicine containing cephalosporin, etc. in doses | 8 | 8 | 8 | 8 | 8 |  |
| 30042061 | Medicine containing gentamycin sulphate, in doses | 14 | 14 | 14 | 14 | 10 |  |
| 30042062 | Medicine containing daunorubicin, in doses | 0 | 0 | 0 | 0 | 0 |  |
| 30042063 | Medicine containing pirarubicin, in doses | 0 | 0 | 0 | 0 | 0 |  |
| 30042069 | Other medicine containing aminoglycosides and its derivatives, in doses | 8 | 8 | 8 | 8 | 8 |  |
| 30042071 | Medicine containing vancomycin, in doses | 8 | 8 | 8 | 8 | 8 |  |
| 30042072 | Medicine containing actinomycins, in doses | 0 | 0 | 0 | 0 | 0 |  |
| 30042073 | Medicine containing cyclosporin A, in doses | 0 | 0 | 0 | 0 | 0 |  |
| 30042079 | Other medicine containing polypeptides and its derivatives, in doses | 8 | 8 | 8 | 8 | 10 |  |
| 30042091 | Medicine containing mitomycins, in doses | 0 | 0 | 0 | 0 | 0 |  |
| 30042092 | Medicine containing tiamulin fumarate, in doses | 8 | 8 | 8 | 8 | 8 |  |
| 30042093 | Medicine containing bleomycins or their salts, in doses | 0 | 0 | 0 | 0 | 0 |  |
| 30042094 | Medicine containing imipenems, in doses | 0 | 0 | 0 | 0 | 0 |  |
| 30042095 | Medicine with amphotericin b in liposome, doses, retail sale | 0 | 0 | 0 | 0 | 0 |  |
| 30042099 | Medicine containing other antibiotics, in doses | 8 | 8 | 8 | 8 | 10 |  |
| 30043100 | Medicine containing insulin, in doses | 14 | 14 | 11 | 14 | E |  |
| 30043210 | Medicine containing corticosteroid hormones, in doses | 14 | 14 | 14 | 14 | 10 |  |
| 30043220 | Medicine containing spironolactone, in doses | 14 | 14 | 14 | 14 | 10 |  |
| 30043290 | Medicine containing other derivatives of hormones analogues, in doses | 8 | 8 | 8 | 8 | 8 |  |
| 30043911 | Medicine containing growth hormones (somatropin) in doses | 0 | 0 | 0 | 0 | 0 |  |
| 30043912 | Medicine containing hgc (chorionic gonadotrophin), in doses | 14 | 14 | 14 | 14 | 10 |  |
| 30043913 | Medicine containing menotrophins, in doses | 14 | 14 | 14 | 14 | 10 |  |
| 30043914 | Medicine containing acth (corticotrophin), in doses | 8 | 8 | 8 | 8 | 8 |  |
| 30043915 | Medicine containing pmsg (serum gonadotrophin), in doses | 8 | 8 | 8 | 8 | 10 |  |
| 30043916 | Medicine containing somatostatin or its salts, in doses | 0 | 0 | 0 | 0 | 0 |  |
| 30043917 | Medicine containing buserelin or its acetate, in doses | 0 | 0 | 0 | 0 | 0 |  |
| 30043918 | Medicine containing triptorelin or its salts, in doses | 0 | 0 | 0 | 0 | 0 |  |
| 30043919 | Medicine containing leuprolide, in doses | 0 | 0 | 0 | 0 | 0 |  |
| 30043921 | Medicine containing lh-rh (gonadorelin), in doses | 0 | 0 | 0 | 0 | 0 |  |
| 30043922 | Medicine containing oxytocin, in doses | 14 | 14 | 14 | 14 | 10 |  |
| 30043923 | Medicine containing insulin salts, in doses | 14 | 14 | 14 | 14 | E |  |
| 30043924 | Medicine containing timosins, in doses | 0 | 0 | 0 | 0 | 0 |  |
| 30043925 | Medicine containing calcitonin, in doses | 8 | 8 | 8 | 8 | 8 |  |
| 30043926 | Medicine containing octreotide, in doses | 0 | 0 | 0 | 0 | 0 |  |
| 30043927 | Medicine containing goserelin or its acetate, in doses | 0 | 0 | 0 | 0 | 0 |  |
| 30043928 | Medicine containing nafarelin or its acetate, in doses | 0 | 0 | 0 | 0 | 0 |  |
| 30043929 | Medicine containing other polypeptides hormones, etc. in doses | 8 | 8 | 8 | 8 | 8 |  |
| 30043931 | Medicine containing oestradiol hemisuccinate, in doses | 14 | 14 | 14 | 14 | 10 |  |
| 30043932 | Medicine containing oestradiol fenpropionate, in doses | 14 | 14 | 14 | 14 | 10 |  |
| 30043933 | Medicine containing oestriol or its succinate, in doses | 14 | 14 | 14 | 14 | 10 |  |
| 30043934 | Medicine containing allyloestrenol, in doses | 14 | 14 | 14 | 14 | 10 |  |
| 30043935 | Medicine containing lynestrenol, in doses | 14 | 14 | 14 | 14 | 10 |  |
| 30043936 | Medicine containing megestrol acetate, formestane, in doses | 0 | 0 | 0 | 0 | 0 |  |
| 30043937 | Medicine containing desogestrel, in doses | 14 | 14 | 14 | 14 | 10 |  |
| 30043939 | Medicine containing other estrogens and progestogens, in doses | 8 | 8 | 8 | 8 | 8 |  |
| 30043981 | Medicine containing levothyroxine sodium, in doses | 12 | 12 | 12 | 12 | 10 |  |
| 30043982 | Medicine containing liothyronine sodium, in doses | 12 | 12 | 12 | 12 | 10 |  |
| 30043991 | Medicine containing sodium salt ac.9, 11, 15-trihyd, in doses | 0 | 0 | 0 | 0 | 0 |  |
| 30043992 | Medicine containing tiratricol and its sodium salt, in doses | 14 | 14 | 14 | 14 | 10 |  |
| 30043994 | Medicine containing spironolactone, in doses | 0 | 0 | 0 | 0 | 0 |  |
| 30043999 | Other medicine containing hormones, in doses, etc | 8 | 8 | 8 | 8 | 8 |  |
| 30044010 | Medicine containing vinblastine, vincristine, etc. in doses | 0 | 0 | 0 | 0 | 0 |  |
| 30044020 | Medicine containing pilocarpine and its nitrate/hydrochloride, in doses | 14 | 14 | 14 | 14 | 10 |  |
| 30044030 | Medicine containing dihydroergocristine methanesulphonate, in doses | 8 | 8 | 8 | 8 | 8 |  |
| 30044040 | Medicine containing codeine or its salts, in doses | 14 | 14 | 14 | 14 | 10 |  |
| 30044050 | Medicine containing granisetron, tropisetron, etc. in doses | 0 | 0 | 0 | 0 | 0 |  |
| 30044090 | Other medicine containing alkaloids, hormones, etc. in doses | 8 | 8 | 8 | 8 | 10 |  |
| 30045010 | Medicine containing calcium folinate (leucovorine), in doses | 8 | 8 | 8 | 8 | 8 |  |
| 30045020 | Medicine containing nicotinamide acid and its sodium salt, etc. in doses | 14 | 14 | 14 | 14 | 10 |  |
| 30045030 | Medicine containing hydroxycobalamine and its salts, in doses | 14 | 14 | 14 | 14 | 10 |  |
| 30045040 | Medicine containing vitamina A1 (retinol), etc. in doses | 14 | 14 | 14 | 14 | 10 |  |
| 30045050 | Medicine containing calcium d-pantothenate, etc. in doses | 8 | 8 | 8 | 8 | 10 |  |
| 30045060 | Medicine containing retinoic acid (tretinoin), in doses | 0 | 0 | 0 | 0 | 0 |  |
| 30045090 | Medicine containing other vitamins, provitamins, etc. in doses | 8 | 8 | 8 | 8 | 10 |  |
| 30049011 | Medicine containing streptokinase, in doses | 0 | 0 | 0 | 0 | 0 |  |
| 30049012 | Medicine containing l-asparaginase, in doses | 0 | 0 | 0 | 0 | 0 |  |
| 30049013 | Medicine containing deoxyribonuclease, in doses | 0 | 0 | 0 | 0 | 0 |  |
| 30049019 | Medicine containing enzymes, in doses | 8 | 8 | 8 | 8 | 8 |  |
| 30049021 | Medicine containing permethrin, propatyl nitrate, etc. in doses | 14 | 14 | 14 | 14 | 10 |  |
| 30049022 | Medicine containing deoxycholic acid, etc. in doses | 14 | 14 | 14 | 14 | 10 |  |
| 30049023 | Medicine containing gluconic acid, its salts and its esters, in doses | 14 | 14 | 14 | 14 | 10 |  |
| 30049024 | Medicine containing o-acetylsalicylic acid, etc. in doses | 14 | 14 | 14 | 14 | 10 |  |
| 30049025 | Medicine containing calcium lactophosphate, in doses | 14 | 14 | 14 | 14 | 10 |  |
| 30049026 | Medicine containing lactic acid, its salts, etc. in doses | 14 | 14 | 14 | 14 | 10 |  |
| 30049027 | Medicine containing nitroglycerine, in doses, for transdermal administration | 2 | 2 | 2 | 2 | 4 |  |
| 30049028 | Medicine containing etretinate miltefosine, etc. in doses | 0 | 0 | 0 | 0 | 0 |  |
| 30049029 | Other medicine containing monocarboxylic acyclic, etc. in doses | 8 | 8 | 8 | 8 | 10 |  |
| 30049031 | Medicine containing tranylcypromine sulphate, etc. in doses | 14 | 14 | 14 | 14 | 10 |  |
| 30049032 | Medicine containing tranylcypromine sulphate, etc. in doses | 14 | 14 | 14 | 14 | 10 |  |
| 30049033 | Medicine containing clenbuterol or its hydrochloride, in doses | 14 | 14 | 14 | 14 | 10 |  |
| 30049034 | Medicine containing tamoxifen or its citrate, in doses | 14 | 14 | 14 | 14 | 10 |  |
| 30049035 | Medicine with levodopa/alfa-metildopa, in doses | 14 | 14 | 12 | 14 | 10 |  |
| 30049036 | Medicine containing phenylephrine hydrochloride, etc. in doses | 14 | 14 | 14 | 14 | 10 |  |
| 30049037 | Medicine containing diclofenac sodium, etc. in doses | 14 | 14 | 14 | 14 | 10 |  |
| 30049038 | Medicine containing melfalan, chlorambucil, etc. in doses | 0 | 0 | 0 | 0 | 0 |  |
| 30049039 | Other medicine with compounds with amine functions, in doses | 8 | 8 | 8 | 8 | 8 |  |
| 30049041 | Medicine containing metoclopramide, hydrochloride, etc. in doses | 14 | 14 | 12 | 14 | 10 |  |
| 30049042 | Medicine containing atenolol, prilocaine, etc. in doses | 14 | 14 | 14 | 14 | 10 |  |
| 30049043 | Medicine containing lidocaine and its hydrochloride, etc. in doses | 14 | 14 | 14 | 14 | 10 |  |
| 30049044 | Medicine containing fenproporex, in doses | 14 | 14 | 14 | 14 | 10 |  |
| 30049045 | Medicine containing paracetamol or bromopride, in doses | 14 | 14 | 12 | 14 | 10 |  |
| 30049046 | Medicine containing amitraz, cypermethrin, in doses | 14 | 14 | 14 | 14 | 10 |  |
| 30049047 | Medicine containing chlorhexidine and its salts, in doses | 14 | 14 | 14 | 14 | 10 |  |
| 30049048 | Medicine containing carmustine, lomustine, etc. in doses | 0 | 0 | 0 | 0 | 0 |  |
| 30049049 | Other medicine containing carboxyamide-function compounds, etc. in doses | 8 | 8 | 8 | 8 | 10 |  |
| 30049051 | Medicine containing isossorbide dinitrate, etc. in doses | 14 | 14 | 12 | 14 | 10 |  |
| 30049052 | Medicine containing thiapride, in doses | 8 | 8 | 8 | 8 | 8 |  |
| 30049053 | Medicine containing etidronate disodium, in doses | 14 | 14 | 14 | 14 | 10 |  |
| 30049054 | Medicine containing amiodarone hydrochloride, in doses | 14 | 14 | 14 | 14 | 10 |  |
| 30049055 | Medicine containing nitrovin, moxidectin, in doses | 14 | 14 | 14 | 14 | 10 |  |
| 30049057 | Medicine containing carbocisteine, sulfiram, in doses | 14 | 14 | 14 | 14 | 10 |  |
| 30049058 | Medicine containing etoposide, in doses | 0 | 0 | 0 | 0 | 0 |  |
| 30049059 | Other medicines containing products from position 29.30 to 29.32, etc. in doses | 8 | 8 | 8 | 8 | 10 |  |
| 30049061 | Medicine containing terfenadine, talniflumate, etc. in doses | 14 | 14 | 12 | 14 | 10 |  |
| 30049062 | Medicine containing nifendipine, nitrendipine, etc. in doses | 14 | 14 | 12 | 14 | 10 |  |
| 30049063 | Medicine containing oxfendazole, albendazole, etc. in doses | 14 | 14 | 12 | 14 | 10 |  |
| 30049064 | Medicine containing triazolam, alprazolam, etc. in doses | 14 | 14 | 12 | 14 | 10 |  |
| 30049065 | Medicine containing phenytoin or its sodium salt, etc. in doses | 14 | 14 | 14 | 14 | 10 |  |
| 30049066 | Medicine containing 2-(2-methyl-3-chloroanilino) nicotinic, in doses | 14 | 14 | 12 | 14 | 10 |  |
| 30049067 | Medicine containing nicarbazine, norfloxacin, etc. in doses | 14 | 14 | 12 | 14 | 10 |  |
| 30049068 | Medicine c/cyclosporine a, fluspirilene, etc. in doses | 0 | 0 | 0 | 0 | 0 |  |
| 30049069 | Other medicine containing heterocyclic compounds with nitrogenous heteroatoms, in doses | 8 | 8 | 8 | 8 | 8 |  |
| 30049071 | Medicine containing levamisole and its salts, tetramisole, in doses | 8 | 8 | 8 | 8 | 8 |  |
| 30049072 | Medicine containing sulfadiazine and its sodium salt, in doses | 14 | 14 | 12 | 14 | 10 |  |
| 30049073 | Medicine containing ketazolam, sulpiride, etc. in doses | 14 | 14 | 14 | 14 | 10 |  |
| 30049074 | Medicine containing phthalylsulfathiazole, butanide, etc. in doses | 14 | 14 | 14 | 14 | 10 |  |
| 30049075 | Medicine containing fluphenazine enanthate, etc. in doses | 14 | 14 | 14 | 14 | 10 |  |
| 30049076 | Medicine containing furosemide, chlorthalidone, etc. in doses | 14 | 14 | 14 | 14 | 10 |  |
| 30049077 | Medicine containing tizanidine hydrochloride, etc. in doses | 14 | 14 | 14 | 14 | 10 |  |
| 30049078 | Medicine containing topotecan, uracil, tegafur, etc. in doses | 0 | 14 | 0 | 0 | 10 |  |
| 30049079 | Medicine containing compounds of heterocyclic, etc. in doses | 8 | 8 | 8 | 8 | 8 |  |
| 30049091 | Medicine containing pollen extract, in doses | 8 | 8 | 8 | 8 | 8 |  |
| 30049092 | Medicine containing disophenol, chyrsarobin, etc. in doses | 14 | 14 | 14 | 14 | 10 |  |
| 30049093 | Medicine containing diclofenac resinate, in doses | 14 | 14 | 14 | 14 | 10 |  |
| 30049094 | Medicine containing silymarin, in doses | 8 | 8 | 6 | 8 | 8 |  |
| 30049095 | Medicine containing propofol, busulfan, mitotane, in doses | 0 | 0 | 0 | 0 | 0 |  |
| 30049096 | Iron dextran complex | 14 | 14 | 14 | 14 | 10 |  |
| 30049099 | Other medicine containing products for therapeutic uses, etc. in doses | 8 | 14 | 8 | 8 | 10 |  |
| 30051010 | Adhesive dressings impregnated or coated of pharmaceutical substances | 12 | 12 | 12 | 12 | 10 |  |
| 30051020 | Surgical dressings allowing direct observation of the wound | 12 | 12 | 12 | 12 | 10 |  |
| 30051030 | Impermeable dressing for mucous membranes | 12 | 12 | 12 | 12 | 10 |  |
| 30051040 | Dressings with closures, for use with colostomies | 2 | 2 | 2 | 2 | 4 |  |
| 30051050 | Dressings with closure devices, for wound closure | 2 | 2 | 2 | 2 | 4 |  |
| 30051090 | Other adhesive dressings, similar articles, with an adhesive layer | 12 | 12 | 12 | 12 | 10 |  |
| 30059011 | Absorbable dressings of polyglycolic acid | 2 | 2 | 2 | 2 | 4 |  |
| 30059012 | Absorbable dressings of glycolic acid-lactic acid copolymers | 2 | 2 | 2 | 2 | 4 |  |
| 30059019 | Other absorbable dressings | 12 | 12 | 12 | 12 | 10 |  |
| 30059020 | Surgical dressings of nonwovens | 12 | 12 | 12 | 12 | 10 |  |
| 30059090 | Other wadding, similar for medical, surgical use, etc. | 12 | 12 | 12 | 12 | 10 |  |
| 30061010 | Material for surgical sutures, of polydioxanone | 2 | 2 | 2 | 2 | 4 |  |
| 30061020 | Materials for surgical sutures, of stainless steel | 2 | 2 | 2 | 2 | 4 |  |
| 30061090 | Other sterile catgut, etc. for surgical sutures | 12 | 12 | 12 | 12 | 10 |  |
| 30062000 | Reagents for determining blood groups or factors | 10 | 10 | 10 | 10 | 8 |  |
| 30063011 | Opacifying preparations based on iohexol, for x-ray examinations | 2 | 2 | 2 | 2 | 4 |  |
| 30063012 | Opacififying preparations of dimeglumine iocarmate, for x-ray examinations | 2 | 2 | 2 | 2 | 4 |  |
| 30063013 | Opacififying preparations of iopamidol for x-ray examinations | 2 | 2 | 2 | 2 | 4 |  |
| 30063015 | Opacififying preparations of zirconium dioxide, etc. for x-ray examinations | 2 | 2 | 2 | 2 | 4 |  |
| 30063016 | Opacififying preparations of sodium diatriazide, etc. for x-ray examinations | 2 | 2 | 2 | 2 | 4 |  |
| 30063017 | Opacififying preparations based on ioversol or iopromide for x-ray examinations | 2 | 2 | 2 | 2 | 4 |  |
| 30063018 | Opacififying preparations of sodium iothalamate, etc. for x-ray examinations | 2 | 2 | 2 | 2 | 4 |  |
| 30063019 | Other opacififying preparations, for x-ray examinations | 12 | 12 | 12 | 12 | 10 |  |
| 30063021 | Diagnostic reagent based on somatoliberin, for human use | 2 | 2 | 2 | 2 | 4 |  |
| 30063029 | Other diagnostic reagents for human use | 12 | 0 | 12 | 12 | 10 |  |
| 30064011 | Dental cements for filling | 12 | 12 | 12 | 12 | 10 |  |
| 30064012 | Other dental products for filling | 2 | 2 | 2 | 2 | 4 |  |
| 30064020 | Bone reconstruction cements | 2 | 2 | 2 | 2 | 4 |  |
| 30065000 | First-aid boxes and kits | 14 | 14 | 14 | 14 | 10 |  |
| 30066000 | Chemical contraceptive preparations based on hormone/sperm | 12 | 12 | 12 | 12 | 10 |  |
| 30067000 | Preparations in gel, used surgical intervention, etc. | 14 | 14 | 14 | 14 | 10 |  |
| 30069110 | Plastic bags for colostomy, ileostomy, urostomy | 6 | 6 | 6 | 6 | 4 |  |
| 30069190 | Other identified equipment for use in ostomy | 18 | 18 | 18 | 18 | 10 |  |
| 30069200 | Pharmaceuticals waste | 14 | 14 | 14 | 14 | 10 |  |
| 31010000 | Fertilisers obtained animal/vegetable, etc | 4 | 4 | 4 | 4 | 10 |  |
| 31021010 | Urea containing of nitrogen > 45 % weighing | 6 | 0 | 0 | 6 | 4 |  |
| 31021090 | Other urea, whether or not in aqueous solution | 6 | 6 | 0 | 6 | 4 |  |
| 31022100 | Ammonium sulphate | 4 | 0 | 0 | 4 | E |  |
| 31022910 | Ammonium sulphonitrate | 0 | 0 | 0 | 0 | 0 |  |
| 31022990 | Other double salts/mixtures of sulphate/ammonium nitrate | 0 | 0 | 0 | 0 | 0 |  |
| 31023000 | Ammonium nitrate, whether or not in aqueous solution | 0 | 0 | 0 | 0 | 0 |  |
| 31024000 | Mixtures of ammonium nitrate with calcium carbonate, etc. | 0 | 0 | 0 | 0 | 0 |  |
| 31025011 | Sodium nitrate, natural, containing nitrogen ≤ 16,3 % | 0 | 0 | 0 | 0 | 0 |  |
| 31025019 | Other sodium nitrate, natural | 0 | 0 | 0 | 0 | 0 |  |

[Top](#document8)

![european flag](./../../../images/eclogo.jpg)EUROPEAN COMMISSION

Brussels, 3.9.2025

COM(2025) 338 final

ANNEX

to the

Proposal for a Council Decision

on the signing, on behalf of the European Union, of the Interim Agreement on Trade between the European Union, of the one part, and the Common Market of the South, the Argentine Republic, the Federative Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay, of the other part

Appendix 2-A-2

|  |  |  |  |  |  |  |  |
| --- | --- | --- | --- | --- | --- | --- | --- |
| NCM | Description | Base rate of Argentina | Base rate of Brazil | Base rate of Paraguay | Base rate of Uruguay | Staging category | Comments |
| 31025090 | Other sodium nitrate | 0 | 0 | 0 | 0 | 0 |  |
| 31026000 | Double salts mixtures of calcium nitrate and ammonium | 0 | 0 | 0 | 0 | 0 |  |
| 31028000 | Mixtures of urea and ammonium nitrate in aqueous solution, etc. | 4 | 4 | 4 | 4 | 4 |  |
| 31029000 | Other fertilizer chemical/minerals, nitrogenous | 0 | 0 | 0 | 0 | 0 |  |
| 31031010 | Superphosphates, containing phosphorus pentoxide(P2O5) ≤ 22 % | 6 | 0 | 0 | 6 | 10 |  |
| 31031020 | Superphosphates, containing phosphorus pentoxide, 22 % < P2O5 ≤ 45 % | 6 | 6 | 0 | 6 | 8 |  |
| 31031030 | Superphosphates, containing phosphorus pentoxide (P2O5) > 45 % | 6 | 0 | 0 | 6 | 8 |  |
| 31039011 | Hydrogenorthophosphate calcium containing P2O5 ≤ 46 % | 0 | 0 | 0 | 0 | 0 |  |
| 31039019 | Other hydrogenorthophosphate calcium | 0 | 0 | 0 | 0 | 0 |  |
| 31039090 | Other mineral or chemical fertilisers, phosphatic | 0 | 0 | 0 | 0 | 0 |  |
| 31042010 | Potassium chloride, containing potassium oxide(K2O) ≤ 60 % | 0 | 0 | 0 | 0 | 0 |  |
| 31042090 | Other potassium chloride | 0 | 0 | 0 | 0 | 0 |  |
| 31043010 | Potassium sulphate, potassium oxide(K2O) ≤ 52 % | 0 | 0 | 0 | 0 | 0 |  |
| 31043090 | Other potassium sulphate | 0 | 0 | 0 | 0 | 0 |  |
| 31049010 | Sulphate double of potassium and magnesium, containing K2O > 30 % | 6 | 6 | 6 | 6 | 8 |  |
| 31049090 | Other mineral or chemical fertilisers, potassic | 0 | 0 | 0 | 0 | 0 |  |
| 31051000 | Fertilisers in tablets/packages weighing ≤ 10 kg | 6 | 6 | 6 | 6 | 4 |  |
| 31052000 | Fertilisers containing nitrogen, phosphorus and potassium | 6 | 0 | 0 | 6 | 10 |  |
| 31053010 | Diammonium hydrogenorthophosphate arsenic ≥ 6 mg/kg | 0 | 0 | 0 | 6 | 8 |  |
| 31053090 | Other diammonium hydrogenorthophosphate | 6 | 0 | 0 | 6 | 8 |  |
| 31054000 | Ammonium dihydrogenorthophosphate, including mixtures hydrogen, etc | 0 | 0 | 0 | 6 | 4 |  |
| 31055100 | Fertilisers containing nitrate and phosphate | 4 | 0 | 4 | 4 | 4 |  |
| 31055900 | Other mineral and chemical fertilisers containing nitrate and phosphate | 4 | 0 | 4 | 4 | 10 |  |
| 31056000 | Fertilisers containing phosphorus and potassium | 4 | 4 | 4 | 4 | 4 |  |
| 31059011 | Nitrate of sodium potassic, containing N ≤ 15 % and K2O ≤ 15 % | 0 | 0 | 0 | 0 | 0 |  |
| 31059019 | Other nitrate of sodium potassic | 0 | 0 | 0 | 0 | 0 |  |
| 31059090 | Other mineral and chemical fertilisers containing nitrogen and potassium | 4 | 4 | 4 | 4 | 10 |  |
| 32011000 | Tanning extract, of quebracho | 10 | 10 | 10 | 10 | 10 |  |
| 32012000 | Tanning extracts, of wattle | 10 | 10 | 10 | 10 | 10 |  |
| 32019011 | Tanning extracts, of gambier | 2 | 2 | 2 | 2 | 4 |  |
| 32019012 | Tanning extract, of oak or chestnut | 10 | 10 | 10 | 10 | 10 |  |
| 32019019 | Tanning extracts of vegetable origin | 10 | 10 | 10 | 10 | 10 |  |
| 32019020 | Tannins | 10 | 10 | 10 | 10 | 10 |  |
| 32019090 | Salts, ethers, esters and other derivatives of tannins | 10 | 10 | 10 | 10 | 10 |  |
| 32021000 | Synthetic organic tanning products | 10 | 10 | 8 | 10 | 10 |  |
| 32029011 | Tanning products, based on chromium salts | 10 | 10 | 10 | 10 | 10 |  |
| 32029012 | Tanning products, based on titanium salts | 2 | 2 | 2 | 2 | 4 |  |
| 32029013 | Tanning products, based on zirconium salts | 2 | 2 | 2 | 2 | 4 |  |
| 32029019 | Other inorganic tanning products | 10 | 10 | 10 | 10 | 10 |  |
| 32029021 | Tanning preparations, based on chromium compounds | 10 | 10 | 10 | 10 | 10 |  |
| 32029029 | Other tanning preparations | 10 | 10 | 10 | 10 | 10 |  |
| 32029030 | Enzymatic preparations for pre-tanning | 10 | 10 | 10 | 10 | 10 |  |
| 32030011 | Hematein (colouring matter) | 2 | 2 | 2 | 2 | 4 |  |
| 32030012 | Fisetin (colouring matter) | 2 | 2 | 2 | 2 | 4 |  |
| 32030013 | Morin (colouring matter) | 2 | 2 | 2 | 2 | 4 |  |
| 32030019 | Other colouring matter of vegetable origin | 10 | 10 | 10 | 10 | 10 |  |
| 32030021 | Cochineal (colouring matter) | 10 | 10 | 10 | 10 | 10 |  |
| 32030029 | Other coloring matter of animal origin | 10 | 10 | 10 | 10 | 10 |  |
| 32030030 | Preparation with colouring matter of vegetable or animal origin | 10 | 10 | 10 | 10 | 10 |  |
| 32041100 | Disperse dyes and its preparations | 12 | 12 | 9 | 12 | 10 |  |
| 32041210 | Acid dyes, whether or not premetallized, and its preparations | 14 | 14 | 14 | 0 | 10 |  |
| 32041220 | Mordant dyes and its preparations | 12 | 12 | 12 | 12 | 10 |  |
| 32041300 | Basic dyes and its preparations | 14 | 14 | 11 | 14 | 10 |  |
| 32041400 | Direct dyes and its preparations | 14 | 14 | 14 | 0 | 10 |  |
| 32041510 | Indigo blue dye, according to colour index 73000 | 14 | 14 | 14 | 14 | 10 |  |
| 32041520 | Dibenzanthrone dye | 2 | 2 | 2 | 2 | 4 |  |
| 32041530 | 12, 12-dimethoxybenzanttrone dye | 2 | 2 | 2 | 2 | 4 |  |
| 32041590 | Other dyes and its preparations | 14 | 14 | 0 | 14 | 10 |  |
| 32041600 | Other reagents dye and its preparations | 14 | 14 | 0 | 14 | 10 |  |
| 32041700 | Pigments and its preparations | 14 | 14 | 0 | 0 | E |  |
| 32041911 | Carotenoids | 2 | 2 | 2 | 2 | 4 |  |
| 32041912 | Preparations containing beta-carotene, etc. to colour food | 2 | 2 | 2 | 2 | 4 |  |
| 32041913 | Other preparations to colour food | 12 | 12 | 9 | 12 | 10 |  |
| 32041919 | Other carotenoid-based preparations | 14 | 14 | 14 | 14 | 10 |  |
| 32041920 | Dyes soluble in solvent (solvent dyes) | 14 | 14 | 14 | 14 | 10 |  |
| 32041930 | Azo dyes | 14 | 14 | 0 | 14 | 10 |  |
| 32041990 | Other colouring matter organic synthetic and its preparations | 14 | 14 | 11 | 14 | 10 |  |
| 32042011 | Derivatives of 4,4-bis-(1,3,5) triazinyl-6-aminostilbene-2,2-disulfonic acid | 14 | 14 | 14 | 14 | 10 |  |
| 32042019 | Other stilbene derived used as fluorescent brightening agents | 14 | 14 | 14 | 14 | 10 |  |
| 32042090 | Other synthetic organic products used as fluorescent brightening agents | 14 | 14 | 14 | 14 | 10 |  |
| 32049000 | Other synthetic organic colouring matter, etc. | 14 | 14 | 14 | 14 | 10 |  |
| 32050000 | Colour lacquers and its preparations | 12 | 12 | 9 | 12 | 10 |  |
| 32061111 | Rutile pigments particle size of ≥ 0,6 microns, containing modifications | 8 | 8 | 6 | 8 | 10 |  |
| 32061119 | Other rutile pigments, containing titanium dioxide ≥ 80 % dried | 0 | 12 | 0 | 0 | 10 |  |
| 32061120 | Other pigments containing titanium dioxide ≥ 80 % dried | 12 | 12 | 12 | 12 | 10 |  |
| 32061130 | Preparations based on titanium dioxide, weighing ≥ 80 % | 12 | 12 | 12 | 12 | 10 |  |
| 32061910 | Pigment consisting of mica coated with titanium dioxide | 2 | 2 | 2 | 2 | 4 |  |
| 32061990 | Other pigments and preparations with a base of titanium dioxide | 12 | 12 | 9 | 0 | 10 |  |
| 32062000 | Pigments and preparations based on chromium compounds | 12 | 12 | 0 | 12 | 10 |  |
| 32064100 | Ultramarine and its preparations | 2 | 2 | 2 | 2 | 4 |  |
| 32064210 | Lithopone | 2 | 2 | 2 | 2 | 4 |  |
| 32064290 | Other pigments and preparations based on zinc sulphide | 12 | 12 | 12 | 12 | 10 |  |
| 32064910 | Pigments prepared based on cadmium compounds | 12 | 12 | 12 | 12 | 10 |  |
| 32064920 | Pigments, prepared on hexacyanoferrate | 12 | 12 | 0 | 12 | 10 |  |
| 32064990 | Other coloring matter and preparations | 12 | 12 | 9 | 12 | 10 |  |
| 32065011 | Calcium halophosphates, etc with radioactive substances | 2 | 2 | 2 | 2 | 4 |  |
| 32065019 | Other inorganic products used as luminophores, with radioactive substances | 12 | 12 | 12 | 12 | 10 |  |
| 32065021 | Calcium halophosphates, etc. without radioactive substances | 2 | 2 | 2 | 2 | 4 |  |
| 32065029 | Other inorganic products used as luminophores, without radioactive substances | 2 | 2 | 2 | 2 | 4 |  |
| 32071010 | Pigment, opacifier, etc. based on zirconium and its salts | 12 | 12 | 12 | 12 | 10 |  |
| 32071090 | Other pigments, opacifiers, etc. | 12 | 12 | 12 | 0 | 10 |  |
| 32072010 | Engobes (slips) | 12 | 12 | 12 | 12 | 10 |  |
| 32072091 | Vitrifiable compounds and preparations used in the manufacture of printed circuits | 2 | 2 | 2 | 2 | 4 |  |
| 32072099 | Other vitrifiable compounds and similar preparations | 12 | 12 | 12 | 0 | 10 |  |
| 32073000 | Liquid lustres and similar preparations | 12 | 12 | 12 | 12 | 10 |  |
| 32074010 | Glass frit and other glass, in powder, granules or flakes | 12 | 12 | 12 | 12 | 10 |  |
| 32074090 | Other glass frit and other glass in powder/granules/flakes | 12 | 12 | 12 | 12 | 10 |  |
| 32081010 | Paint of polyesters, dispersed/dissolved non-aqueous | 14 | 14 | 14 | 14 | 10 |  |
| 32081020 | Varnishes of polyesters, dispersed/dissolved non-aqueous | 14 | 14 | 14 | 14 | 10 |  |
| 32081030 | Solutions of polyesters, dispersed/dissolved non-aqueous | 14 | 14 | 14 | 14 | 10 |  |
| 32082011 | Paint of acrylic polymers, for producing printed circuits | 2 | 2 | 2 | 2 | 4 |  |
| 32082019 | Other paints based on acrylic or vinyl polymers | 14 | 14 | 14 | 14 | 10 |  |
| 32082020 | Varnishes acrylic/vinyl polymers, dispersed/dissolved/non-aqueous | 14 | 14 | 14 | 14 | 10 |  |
| 32082030 | Solutions acrylic/vinyl polymers, dispersed/dissolved, non-aqueous | 14 | 14 | 14 | 14 | 10 |  |
| 32089010 | Paint of other synthetic polymers, etc. dispersed/dissolved non-aqueous | 14 | 14 | 14 | 14 | 10 |  |
| 32089021 | Varnishes based on cellulose derivatives, dispersed/dissolved non-aqueous | 14 | 14 | 14 | 14 | 10 |  |
| 32089029 | Varnishes of other synthetic polymers, etc., dispersed/dissolved non-aqueous | 14 | 14 | 14 | 14 | 10 |  |
| 32089031 | Solutions of silicones dispersed/dissolved non-aqueous | 14 | 14 | 14 | 14 | 10 |  |
| 32089039 | Other polymers synthetic solutions, etc., dispersed/dissolved n/aqueous | 14 | 14 | 14 | 14 | 10 |  |
| 32091010 | Paint acrylic/vinyl polymers, dispersed/dissolved non-aqueous | 14 | 14 | 14 | 14 | 10 |  |
| 32091020 | Varnishes of acrylic/vinyl polymers, dispersed/dissolved aqueous | 14 | 14 | 14 | 14 | 10 |  |
| 32099011 | Paint of polytetrafluoroethylene, dispersed/dissolved/aqueous | 14 | 14 | 14 | 14 | 10 |  |
| 32099019 | Paint of other synthetic polymers, etc, dispersed/dissolved in an aqueous medium | 14 | 14 | 14 | 14 | 10 |  |
| 32099020 | Varnishes of other synthetic polymers, etc, dispersed/dissolved in an aqueous medium | 14 | 14 | 14 | 14 | 10 |  |
| 32100010 | Other paints | 14 | 14 | 14 | 14 | 10 |  |
| 32100020 | Other varnishes | 14 | 14 | 14 | 14 | 10 |  |
| 32100030 | Prepared water-based pigments used for leather | 14 | 14 | 14 | 14 | 10 |  |
| 32110000 | Prepared driers | 14 | 14 | 14 | 14 | 10 |  |
| 32121000 | Stamping foils | 14 | 14 | 14 | 14 | 10 |  |
| 32129010 | Aluminium in powder, etc. pasted with solvent hydrocarbon | 14 | 14 | 14 | 14 | 10 |  |
| 32129090 | Other pigments, dispersed in non-aqueous, liquid, etc. | 14 | 14 | 14 | 14 | 10 |  |
| 32131000 | Colours in sets, for artistic painting, educational activities, etc. | 14 | 14 | 14 | 14 | E |  |
| 32139000 | Other colours, for artistic painting, educational activities etc. | 14 | 14 | 14 | 14 | 10 |  |
| 32141010 | Grafting putty, resin cements, other mastics | 14 | 14 | 14 | 14 | 10 |  |
| 32141020 | Painters' fillings | 14 | 14 | 14 | 14 | 10 |  |
| 32149000 | Non-refractory fillings used in masonry | 14 | 14 | 14 | 14 | 10 |  |
| 32151100 | Black ink, for printing | 14 | 14 | 11 | 14 | 10 |  |
| 32151900 | Other ink, for printing | 14 | 14 | 11 | 14 | 15 |  |
| 32159000 | Ink of writing or drawing and other inks | 14 | 14 | 14 | 14 | 10 |  |
| 33011210 | Essential oil, petit grain | 14 | 14 | 14 | 14 | 10 |  |
| 33011290 | Other essential oils, orange | 14 | 14 | 14 | 14 | 10 |  |
| 33011300 | Essential oil, lemon | 14 | 14 | 14 | 14 | 10 |  |
| 33011910 | Essential oil, lime | 14 | 14 | 14 | 14 | 10 |  |
| 33011990 | Essential oil, other citric | 14 | 14 | 14 | 14 | 10 |  |
| 33012400 | Essential oil, peppermint (Mentha piperita) | 14 | 14 | 14 | 14 | 10 |  |
| 33012510 | Essential oil, Japanese mint (Mentha arvensis) | 12 | 12 | 12 | 12 | 10 |  |
| 33012520 | Essential oil, spearmint (Mentha viridis L.) | 2 | 2 | 2 | 2 | 4 |  |
| 33012590 | Essential oil, other mints | 2 | 2 | 2 | 2 | 4 |  |
| 33012911 | Essential oil, citronella | 14 | 14 | 14 | 14 | 10 |  |
| 33012912 | Essential oil, cedar | 2 | 2 | 2 | 2 | 4 |  |
| 33012913 | Essential oil, guaiacum (Bulnesia sarmientoi) | 14 | 14 | 14 | 14 | 10 |  |
| 33012914 | Essential oil, lemongrass | 14 | 14 | 14 | 14 | 10 |  |
| 33012915 | Essential oil, rosewood | 14 | 14 | 14 | 14 | 10 |  |
| 33012916 | Essential oil, palmarosa | 14 | 14 | 14 | 14 | 10 |  |
| 33012917 | Essential oil, coriander | 14 | 14 | 14 | 14 | 10 |  |
| 33012918 | Essential oil, cabreuva | 14 | 14 | 14 | 14 | 10 |  |
| 33012919 | Essential oil, eucalyptus | 12 | 12 | 12 | 12 | 10 |  |
| 33012921 | Other essential oils, lavender | 2 | 2 | 2 | 2 | 4 |  |
| 33012922 | Essential oil, vetiver | 14 | 14 | 14 | 14 | 10 |  |
| 33012990 | Other essential oils | 2 | 2 | 2 | 2 | 4 |  |
| 33013000 | Resinoids | 2 | 2 | 2 | 2 | 4 |  |
| 33019010 | Concentration of essential oils in fats, wax, etc. | 14 | 14 | 14 | 14 | 10 |  |
| 33019020 | Residual terpenic byproducts from the deterpenation of essential oils | 14 | 14 | 14 | 14 | 10 |  |
| 33019030 | Aqueous distillates aromatic/aqueous solution of essential oils | 14 | 14 | 14 | 14 | 10 |  |
| 33019040 | Extracted oleoresins | 8 | 8 | 8 | 8 | 8 |  |
| 33021000 | Mixtures used basic matter for food or drink industries | 14 | 14 | 11 | 0 | 10 |  |
| 33029011 | Vetiverol for perfumery | 14 | 14 | 14 | 14 | 10 |  |
| 33029019 | Other mixtures used as basic matter for perfumery | 14 | 14 | 0 | 0 | 10 |  |
| 33029090 | Other mixtures used as basic matter for industry | 14 | 14 | 11 | 0 | 10 |  |
| 33030010 | Perfumes (extracts) | 18 | 18 | 4 | 18 | E |  |
| 33030020 | Cologne water | 18 | 18 | 4 | 18 | E |  |
| 33041000 | Lip make-up preparations | 18 | 18 | 15 | 18 | 15 |  |
| 33042010 | Eyeshadow, liner, pencil for brows and mascara | 18 | 18 | 4 | 18 | 10 |  |
| 33042090 | Other product of eye make-up | 18 | 18 | 18 | 18 | 10 |  |
| 33043000 | Manicure or pedicure preparations | 18 | 18 | 18 | 18 | 10 |  |
| 33049100 | Powders, whether or not compressed, for make-up | 18 | 18 | 15 | 18 | 10 |  |
| 33049910 | Beauty creams, nutritious creams and tonic lotions | 18 | 18 | 15 | 18 | E |  |
| 33049990 | Other beauty products or make-up preparations, etc. | 25 | 18 | 18 | 18 | E |  |
| 33051000 | Shampoos | 18 | 18 | 15 | 18 | E |  |
| 33052000 | Preparations for permanent waving/straightening, of hair | 18 | 18 | 18 | 18 | 10 |  |
| 33053000 | Hair lacquers | 18 | 18 | 18 | 18 | 10 |  |
| 33059000 | Other preparations for hair use | 18 | 18 | 4 | 18 | 10 |  |
| 33061000 | Dentifrices | 18 | 18 | 18 | 18 | 10 |  |
| 33062000 | Dental floss | 16 | 16 | 16 | 16 | 10 |  |
| 33069000 | Other preparations for oral or dental hygiene, etc. | 18 | 18 | 18 | 18 | 10 |  |
| 33071000 | Pre-shave, shaving or after-shave preparations | 18 | 18 | 18 | 18 | 10 |  |
| 33072010 | Personal deodorants and antiperspirants, liquid | 18 | 18 | 15 | 18 | E |  |
| 33072090 | Other personal deodorants and antiperspirants | 18 | 18 | 18 | 18 | 10 |  |
| 33073000 | Perfumed bath salts and other bath preparations | 18 | 18 | 18 | 18 | 10 |  |
| 33074100 | Agarbate and other odoriferous preparations operated by combustion | 18 | 18 | 18 | 18 | E |  |
| 33074900 | Other preparations for perfuming/deodorizing ambient | 18 | 18 | 18 | 18 | 15 |  |
| 33079000 | Other products of perfumery or dressing table, prepared, etc. | 18 | 18 | 18 | 18 | 15 |  |
| 34011110 | Medicinal soaps, in bars, pieces, moulded illustration, etc. | 18 | 18 | 18 | 18 | E |  |
| 34011190 | Other toilet soaps, products/preparations, in bars, pieces, etc. | 18 | 18 | 18 | 18 | E |  |
| 34011900 | Other soaps, products/preparations, in bars, pieces, etc. | 18 | 18 | 18 | 18 | 15 |  |
| 34012010 | Toilet soap, in other forms | 18 | 18 | 18 | 18 | E |  |
| 34012090 | Other soaps | 18 | 18 | 18 | 18 | E |  |
| 34013000 | Organic surface-active products/preparations for washing the skin | 18 | 18 | 18 | 18 | 15 |  |
| 34021110 | Sodium dibutylnaphthalenesulphonate (organic surface-active agents, whether or not for retail sale) | 2 | 2 | 2 | 2 | 4 |  |
| 34021120 | Sodium n-methyl-n-oleolyltaurate (organic surface-active agents, whether or not for retail sale) | 2 | 2 | 2 | 2 | 4 |  |
| 34021130 | Sodium alkylsulphonates, secondary (organic surface-active agents, whether or not for retail sale) | 2 | 2 | 2 | 2 | 4 |  |
| 34021140 | Alquilbenzenossulphonated acid mixing | 14 | 14 | 11 | 14 | E |  |
| 34021190 | Other organic surface-active agents, anionic | 14 | 14 | 11 | 14 | E |  |
| 34021210 | Oleylamine acetate (organic surface-active agent) | 2 | 2 | 2 | 2 | 4 |  |
| 34021290 | Other organic surface-active agents, cationic | 14 | 14 | 14 | 14 | 10 |  |
| 34021300 | Organic surface-active agents, non-ionic | 14 | 14 | 0 | 0 | 15 |  |
| 34021900 | Other organic surface-active agents | 14 | 14 | 14 | 14 | 10 |  |
| 34022000 | Surface-active preparations, for wash and cleaning | 18 | 18 | 18 | 18 | E |  |
| 34029011 | Mixtures of surface-active agent containing non-ionic products | 14 | 14 | 14 | 14 | 10 |  |
| 34029019 | Other mixtures of surface-active agents | 14 | 14 | 14 | 14 | E |  |
| 34029021 | Hydro-alcoholic solutions or emulsions (1‑perfluoroalkyl-2-acetoxy) propyl‑betaine | 2 | 2 | 2 | 2 | 4 |  |
| 34029022 | Solutions, etc. based on nonanoyloxybenzenesulphonate | 2 | 2 | 2 | 2 | 4 |  |
| 34029023 | Solutions, etc. of perfluoro alkyl trimethylsulphonates | 2 | 2 | 2 | 2 | 4 |  |
| 34029029 | Other solutions/emulsions of surface‑active products, etc. | 18 | 18 | 14 | 18 | E |  |
| 34029031 | Preparation of ethoxylated nonylphenol (detergents) for washing | 18 | 18 | 18 | 18 | 10 |  |
| 34029039 | Other preparations for washing (detergents) | 18 | 18 | 18 | 18 | 10 |  |
| 34029090 | Other surface-active preparations and preparations for cleaning | 18 | 18 | 14 | 18 | 10 |  |
| 34031110 | Preparations containing petroleum oils or oils obtained from bituminous minerals etc. for treatment of textile materials | 14 | 14 | 14 | 14 | 10 |  |
| 34031120 | Preparations containing petroleum oils or oils obtained from bituminous minerals etc. for treatment of leather/furskins | 14 | 14 | 11 | 14 | 10 |  |
| 34031190 | Preparations containing oils of petroleum etc. for treatment of other materials | 14 | 14 | 14 | 14 | 10 |  |
| 34031900 | Preparations containing oils of petroleum/bituminous minerals | 14 | 14 | 14 | 14 | 10 |  |
| 34039110 | Other preparations for treatment of textile materials | 14 | 14 | 14 | 14 | 10 |  |
| 34039120 | Other preparations for treatment of leather/furskins | 14 | 14 | 11 | 14 | 10 |  |
| 34039190 | Other preparations for treatment of other matters | 14 | 14 | 14 | 14 | 10 |  |
| 34039900 | Other preparations of lubricating/anti-adherent/anti-rust, etc. | 14 | 14 | 14 | 0 | 10 |  |
| 34042010 | Artificial waxes of polyethylene glycol | 14 | 14 | 14 | 14 | E |  |
| 34042020 | Prepared waxes of polyethylene glycol | 14 | 14 | 14 | 14 | 10 |  |
| 34049011 | Artificial wax of polyethylene, emulsifiable | 14 | 14 | 14 | 14 | 10 |  |
| 34049012 | Other artificial waxes, of polyethylene | 14 | 14 | 14 | 14 | 10 |  |
| 34049013 | Artificial wax of poly propylene glycol | 14 | 14 | 14 | 14 | 10 |  |
| 34049014 | Artificial waxes of alkyl ketene dimer, etc. in granules | 2 | 2 | 2 | 2 | 4 |  |
| 34049019 | Other artificial waxes | 14 | 14 | 14 | 0 | 10 |  |
| 34049021 | Prepared wax based on vaseline and lanolon alcohols | 2 | 2 | 2 | 2 | 4 |  |
| 34049029 | Other prepared waxes | 14 | 14 | 14 | 14 | 10 |  |
| 34051000 | Polishes, creams and similar preparations for footwear or leather | 16 | 16 | 16 | 16 | E |  |
| 34052000 | Polishes, creams preparations for maintenance of wooden furniture, etc. | 16 | 16 | 16 | 16 | 15 |  |
| 34053000 | Preparations for coachwork, other than metal polishes, etc | 16 | 16 | 16 | 16 | 10 |  |
| 34054000 | Scouring pastes/powders and other scouring preparation | 16 | 16 | 16 | 16 | 10 |  |
| 34059000 | Other preparations for coachwork in glass, metal, etc. | 16 | 16 | 16 | 16 | E |  |
| 34060000 | Candles, tapers and similar | 16 | 16 | 16 | 16 | 10 |  |
| 34070010 | Modelling pastes | 16 | 16 | 16 | 16 | 10 |  |
| 34070020 | Dental wax | 16 | 16 | 16 | 16 | 10 |  |
| 34070090 | Other preparation for use in dentistry, based on plaster | 16 | 16 | 16 | 16 | 10 |  |
| 35011000 | Casein | 14 | 14 | 14 | 14 | 8 |  |
| 35019011 | Caseinate of sodium | 14 | 14 | 14 | 14 | 8 |  |
| 35019019 | Other caseinates and other casein derivatives | 14 | 14 | 14 | 14 | 8 |  |
| 35019020 | Casein glues | 14 | 14 | 14 | 14 | 8 |  |
| 35021100 | Dried egg albumins | 14 | 14 | 14 | 14 | 10 |  |
| 35021900 | Other egg albumins | 14 | 14 | 14 | 14 | 10 |  |
| 35022000 | Lactalbumin, including concentrated ≥ 2 proteins of whey protein | 14 | 14 | 14 | 14 | 10 |  |
| 35029010 | Serum albumin | 2 | 2 | 2 | 2 | 4 |  |
| 35029090 | Other albumins, albuminates and other derivatives of albumins | 14 | 14 | 14 | 14 | E |  |
| 35030011 | Ossein gelatin, its derivatives, purity of ≥ 99,98 % | 2 | 2 | 2 | 2 | 4 |  |
| 35030012 | Ossein gelatin, its derivatives, purity of < 99,98 % | 14 | 14 | 14 | 14 | 10 |  |
| 35030019 | Other gelatin and its derivatives | 14 | 14 | 14 | 14 | 10 |  |
| 35030090 | Isinglass, other glues of animal origin, excluding casein glues | 14 | 14 | 14 | 14 | 10 |  |
| 35040011 | Peptones and peptonates | 14 | 14 | 14 | 14 | 10 |  |
| 35040019 | Other derivatives peptones | 14 | 14 | 14 | 14 | 10 |  |
| 35040020 | Powdered soya proteins, of a protein content of ≥ 90 % | 14 | 14 | 14 | 0 | 10 |  |
| 35040030 | Powdered potato proteins, of a protein content of ≥ 80 % | 2 | 2 | 2 | 2 | 4 |  |
| 35040090 | Other protein substances, their derivatives | 14 | 14 | 14 | 14 | 10 |  |
| 35051000 | Dextrins and other modified starches | 14 | 14 | 14 | 0 | 10 |  |
| 35052000 | Glues with a basis of starches, of dextrins, etc. | 14 | 14 | 14 | 14 | 10 |  |
| 35061010 | Products used as glue, adhesives of cyanoacrylates, weighing ≤ 1 kg | 16 | 16 | 16 | 16 | 10 |  |
| 35061090 | Other products used as glue, adhesives of cyanoacrylates, weighing ≤ 1 kg | 16 | 16 | 16 | 16 | E |  |
| 35069110 | Adhesives based on rubber | 16 | 16 | 16 | 16 | 10 |  |
| 35069120 | Adhesives based dispersed plastics, for dispersing, etc. | 16 | 16 | 12 | 16 | 10 |  |
| 35069190 | Other adhesives based on plastics | 16 | 16 | 16 | 16 | 10 |  |
| 35069900 | Other glue and prepared adhesives | 16 | 16 | 16 | 16 | 10 |  |
| 35071000 | Rennet and concentrates thereof | 14 | 14 | 14 | 14 | 10 |  |
| 35079011 | Alpha-amylase (Aspergillus oryzae) | 14 | 14 | 11 | 14 | 10 |  |
| 35079019 | Other amylase and concentrates thereof | 14 | 14 | 14 | 14 | 10 |  |
| 35079021 | Fibronucleases | 14 | 14 | 14 | 14 | 10 |  |
| 35079022 | Bromelain | 2 | 2 | 2 | 2 | 4 |  |
| 35079023 | Streptokinase | 14 | 14 | 14 | 14 | 10 |  |
| 35079024 | Streptodornase | 14 | 14 | 14 | 14 | 10 |  |
| 35079025 | Mixed streptoquinase and streptodornase | 14 | 14 | 14 | 14 | 10 |  |
| 35079026 | Papain | 14 | 14 | 14 | 14 | 10 |  |
| 35079029 | Other proteases and their concentrates | 14 | 14 | 14 | 14 | 10 |  |
| 35079031 | Lysozyme and its hydrochloride | 2 | 2 | 2 | 2 | 4 |  |
| 35079032 | L-asparaginase | 2 | 2 | 2 | 2 | 4 |  |
| 35079039 | Other enzymes and their concentrates | 14 | 14 | 14 | 14 | 10 |  |
| 35079041 | Prepared enzymes based on cellulases | 14 | 14 | 14 | 14 | 10 |  |
| 35079042 | Prepared enzymes based on transglutaminase | 2 | 2 | 2 | 2 | 4 |  |
| 35079049 | Other prepared enzymes | 14 | 14 | 14 | 14 | 10 |  |
| 36010000 | Propellent powders | 12 | 12 | 12 | 12 | 10 |  |
| 36020000 | Prepared explosives, other than propellent powders | 12 | 12 | 12 | 12 | 10 |  |
| 36030000 | Safety fuses/detonating fuses, percussion, detonating caps, etc | 12 | 12 | 12 | 12 | 10 |  |
| 36041000 | Fireworks | 20 | 14 | 14 | 14 | E |  |
| 36049010 | Fireworks, signalling flares, rockets and cartridges against hail and similar | 4 | 4 | 4 | 4 | 8 |  |
| 36049090 | Other signalling flares and pyrotechnic articles | 14 | 14 | 14 | 14 | 10 |  |
| 36050000 | Matches, other than pyrotechnic articles | 14 | 14 | 14 | 14 | E |  |
| 36061000 | Liquid fuel, etc. used for lighter, capacity ≤ 300 cm3 | 14 | 14 | 14 | 14 | E |  |
| 36069000 | Ferro-cerium/other pyrophoric alloys, articles of inflammable materials | 14 | 14 | 14 | 14 | 10 |  |
| 37011010 | Flat plates and films, for x-ray, sensitized on 1 side | 14 | 14 | 14 | 14 | 10 |  |
| 37011021 | Flat plates and films, for x-ray and dental use, sensitized on 1 side | 2 | 2 | 2 | 2 | 4 |  |
| 37011029 | Other flat plates and films, for x-ray, sensitized on 1 side | 14 | 14 | 11 | 14 | 10 |  |
| 37012010 | Flat plates and films, instant print, for colour photography | 2 | 2 | 2 | 2 | 4 |  |
| 37012020 | Flat plates and films, instant print for monochrome photography | 2 | 2 | 2 | 2 | 4 |  |
| 37013010 | Other flat plates and films, d > 255 mm for colour photography | 2 | 2 | 2 | 2 | 4 |  |
| 37013021 | Aluminium plates/plane, sensitized with photosensitive polymers, d > 255 mm | 14 | 14 | 0 | 0 | 10 |  |
| 37013022 | Polyesters plates/plane, sensitized with photosensitive polymers, d > 255 mm | 2 | 2 | 0 | 2 | 4 |  |
| 37013029 | Other plane plates, sensitized with photosensitive polymers, d > 255 mm | 14 | 14 | 7 | 14 | 10 |  |
| 37013031 | Aluminium plates/plane, sensitized by other procedures, d > 255 mm | 14 | 14 | 14 | 0 | 10 |  |
| 37013039 | Other plane plates, sensitized by other procedures, d > 255 mm | 14 | 14 | 14 | 14 | 10 |  |
| 37013040 | Flat films, for graphic arts, sensitized unexposed d > 255 mm | 14 | 14 | 14 | 14 | 10 |  |
| 37013050 | Flat films, polyesters heliographic films, sensitized unexposed d > 255 mm | 14 | 14 | 14 | 14 | 10 |  |
| 37013090 | Other flat plates and films, sensitized unexposed d > 255 mm | 14 | 14 | 0 | 14 | 10 |  |
| 37019100 | Other flat plates and films, sensitized unexposed for colour photography | 2 | 2 | 2 | 2 | 4 |  |
| 37019900 | Other flat plates and films, sensitized unexposed for monochrome photography | 14 | 14 | 14 | 14 | 10 |  |
| 37021010 | Film for x-ray, sensitized 1 side unexposed in rolls | 14 | 14 | 14 | 14 | 10 |  |
| 37021020 | Film for x-ray, sensitized 2 side unexposed in rolls | 14 | 14 | 14 | 14 | 10 |  |
| 37023100 | Other film for colour photography, sensitized unexposed width ≤ 105 mm, rolls | 2 | 2 | 2 | 2 | 4 |  |
| 37023200 | Films containing silver halide emulsion sensitized unexposed width ≤ 105 mm, rolls | 2 | 2 | 2 | 2 | 4 |  |
| 37023900 | Other films, non-perforated, sensitized, unexposed, width ≤ 105 mm, rolls | 14 | 14 | 14 | 14 | 10 |  |
| 37024100 | Films for colour photography, sensitized, unexposed, width > 610 mm, length > 200 m, rolls | 2 | 2 | 2 | 2 | 4 |  |
| 37024210 | Films for graphic arts, sensitized, unexposed, width > 610 mm, length > 200 m, rolls | 14 | 14 | 14 | 14 | 10 |  |
| 37024290 | Other films, non-perforated sensitized, unexposed, width > 610 mm, length > 200 m, rolls | 2 | 2 | 2 | 2 | 4 |  |
| 37024310 | Films for graphic arts, sensitized, unexposed, width > 610 mm, length > 200 m, rolls | 14 | 14 | 0 | 14 | 10 |  |
| 37024320 | Films polyesters heliographic. sensitized, unexposed, width > 61 cm, length ≤ 200 m, rolls | 14 | 14 | 14 | 14 | 10 |  |
| 37024390 | Other films, non-perforated sensitized, unexposed, width > 610 mm, length > 200 m, rolls | 2 | 2 | 2 | 2 | 4 |  |
| 37024410 | Films for colour photography, sensitized, unexposed, 105 < width ≤ 610 mm, in rolls | 2 | 2 | 2 | 2 | 4 |  |
| 37024421 | Films for graphic arts, monochrome sensitized, unexposed, 105 < width ≤ 610 mm, rolls | 14 | 14 | 14 | 0 | 10 |  |
| 37024422 | Films of photopolymer, acrylic composition, sensitized, width > 105 mm, < 610 mm, for manufacturing print circuits | 2 | 2 | 2 | 2 | 4 |  |
| 37024429 | Other films monochrome, sensitized, unexposed, 105 < width ≤ 610 mm, in rolls | 14 | 14 | 14 | 14 | 10 |  |
| 37025200 | Films for colour photography, sensitized, unexposed, width ≤ 16 mm, length > 14 m, rolls | 2 | 2 | 2 | 2 | 4 |  |
| 37025300 | Films for colours devices, unexposed, 16 < width ≤ 35 mm, length ≤ 30 m, rolls | 2 | 2 | 2 | 2 | 4 |  |
| 37025411 | Films for colour photography, sensitized, unexposed, width = 35 mm, length ≤ 30 m, rolls | 2 | 2 | 2 | 2 | 4 |  |
| 37025412 | Films for colour photography, unexposed, 12, 24 or 36 exposition rolls | 10 | 10 | 6 | 10 | 10 |  |
| 37025419 | Other films for colour photography, unexposed, width = 35 mm, length ≤ 30 m, rolls | 14 | 14 | 11 | 14 | 10 |  |
| 37025491 | Films for colour photography, unexposed, 16 < width < 35 mm, length ≤ 30 m, rolls | 2 | 2 | 2 | 2 | 4 |  |
| 37025499 | Other films for colour photography, unexposed,16 < width < 35 mm, length ≤ 30 m, rolls | 14 | 14 | 7 | 14 | 10 |  |
| 37025510 | Films for colour photography, sensitized, unexposed, width < 35 mm, length ≤ 30 m, rolls | 10 | 10 | 10 | 10 | 10 |  |
| 37025590 | Films for colour photography, sensitized, unexposed, 16 < width < 35 mm, length ≤ 30 m, rolls | 14 | 14 | 11 | 14 | 10 |  |
| 37025600 | Films for colour photography, sensitized, unexposed, width < 35 mm, rolls | 2 | 2 | 2 | 2 | 4 |  |
| 37029600 | Other sensitized films, not printed, width ≤ 35 mm,length ≤ 30 m | 2 | 2 | 2 | 2 | 4 |  |
| 37029700 | Other sensitized films, not printed, width ≤ 35 mm, length > 30 m | 2 | 2 | 2 | 2 | 4 |  |
| 37029800 | Other sensitized films, not printed, width > 35 mm | 14 | 14 | 14 | 14 | 10 |  |
| 37031010 | Photograph paper, etc. for colour photography, sensitized, unexposed, width > 610 mm rolls | 14 | 14 | 11 | 14 | 10 |  |
| 37031021 | Paper heliographic monochrome sensitized, unexposed, in rolls, width > 610 mm | 14 | 14 | 14 | 14 | 10 |  |
| 37031029 | Other papers for monochrome photography, sensitized, unexposed, in rolls, width > 610 mm | 14 | 14 | 11 | 14 | 10 |  |
| 37032000 | Other papers for colour photography, sensitised, unexposed | 2 | 2 | 2 | 2 | 4 |  |
| 37039010 | Paper for colour photocomposition, sensitised, unexposed | 14 | 14 | 14 | 14 | 10 |  |
| 37039090 | Other paper, cards and textiles, sensitized, unexposed | 14 | 14 | 14 | 14 | 10 |  |
| 37040000 | Photographic plates, films, etc. exposed but not developed | 14 | 14 | 14 | 14 | E |  |
| 37051000 | Photographic plates and films, exposed, for offset reproduction | 14 | 14 | 14 | 14 | E |  |
| 37059010 | Photo masks on glass sheet, positive, etc. | 0 | 0 | 0 | 0 | 0 |  |
| 37059090 | Other photographic plates and film, exposed/developed | 14 | 14 | 14 | 14 | 10 |  |
| 37061000 | Cinematographic film, exposed and developed, width ≥ 35 mm | 14 | 14 | 14 | 14 | E |  |
| 37069000 | Other cinematographic film exposed and developed | 14 | 14 | 14 | 14 | E |  |
| 37071000 | Emulsions for surface sensitization for photographic uses | 14 | 14 | 14 | 14 | 10 |  |
| 37079010 | Fixers for photographic uses | 14 | 14 | 11 | 14 | 10 |  |
| 37079021 | Developers based on carbon black, etc. for document reproduction | 0 | 14 | 14 | 14 | 10 |  |
| 37079029 | Other developers for photographic uses | 14 | 14 | 11 | 14 | 10 |  |
| 37079030 | Photosensitive diazo compounds for emulsions preparation | 2 | 2 | 2 | 2 | 4 |  |
| 37079090 | Other chemical preparations for photographic uses, etc. | 14 | 14 | 11 | 14 | 10 |  |
| 38011000 | Artificial graphite | 2 | 2 | 2 | 2 | 4 |  |
| 38012010 | Semi-colloidal graphite in suspension in mineral oil | 10 | 10 | 10 | 10 | 10 |  |
| 38012090 | Other colloidal or semi-colloidal graphite | 10 | 10 | 10 | 10 | 10 |  |
| 38013010 | Carbonaceous pastes for electrodes | 2 | 2 | 2 | 2 | 4 |  |
| 38013090 | Similar carbonaceous pastes for furnace linings | 2 | 2 | 2 | 2 | 4 |  |
| 38019000 | Other preparations based on graphite/other carbon, in paste, etc. | 10 | 10 | 10 | 10 | 10 |  |
| 38021000 | Activated carbon | 12 | 12 | 12 | 12 | 10 |  |
| 38029010 | Siliceous fossil meals (activated) | 12 | 12 | 9 | 12 | 10 |  |
| 38029020 | Bentonite (activated natural mineral) | 12 | 12 | 12 | 12 | 10 |  |
| 38029030 | Attapulgite | 2 | 2 | 2 | 2 | 4 |  |
| 38029040 | Other clays and activated lands | 12 | 12 | 12 | 12 | 10 |  |
| 38029050 | Bauxite (activated natural mineral) | 2 | 2 | 2 | 2 | 4 |  |
| 38029090 | Other activated natural mineral products, etc. | 12 | 12 | 12 | 12 | 10 |  |
| 38030000 | Tall oil, whether or not refined | 12 | 12 | 12 | 12 | 10 |  |
| 38040011 | Residual lyes from the manufacture of wood pulp, sulphite | 10 | 10 | 10 | 10 | 10 |  |
| 38040012 | Residual lyes from the manufacture of wood pulp, soda/sulphate | 10 | 10 | 10 | 10 | 10 |  |
| 38040020 | Lignin sulphonates | 10 | 10 | 10 | 10 | 10 |  |
| 38051000 | Turpentine essences, wood or etc. | 14 | 14 | 14 | 14 | 10 |  |
| 38059010 | Pine oil | 14 | 14 | 14 | 14 | 10 |  |
| 38059090 | Other terpenic essences of wood fabrication, paper | 14 | 14 | 14 | 14 | 10 |  |
| 38061000 | Rosin and resin acids | 12 | 12 | 12 | 12 | 10 |  |
| 38062000 | Salts of rosin, of resin acids or of derivatives | 14 | 14 | 14 | 14 | 10 |  |
| 38063000 | Ester gums (run gums) | 14 | 14 | 14 | 14 | 10 |  |
| 38069011 | Rosins, oxidized, hydrogenated, dehydrogenated, etc. | 14 | 14 | 14 | 14 | 10 |  |
| 38069012 | Methyl abietate/benzyl abietate, methyl hydroabietate | 14 | 14 | 14 | 14 | 10 |  |
| 38069019 | Other rosin derivatives or resin acids | 14 | 14 | 14 | 14 | 10 |  |
| 38069090 | Other rosin essences and rosin oils | 14 | 14 | 14 | 14 | 10 |  |
| 38070000 | Wood tar, wood tar oils, wood creosote, etc. | 14 | 14 | 14 | 14 | 10 |  |
| 38085010 | Insecticides, rodenticides, fungicides, herbicides, packed for household use | 14 | 14 | 7 | 14 | 10 |  |
| 38085021 | Insecticides based on methamidophos or monocrotophos | 14 | 14 | 14 | 14 | 10 |  |
| 38085029 | Other insecticides presented in another way | 8 | 8 | 6 | 8 | 8 |  |
| 38089111 | Insecticides containing bromomethane, etc., for household use | 14 | 14 | 11 | 14 | 10 |  |
| 38089119 | Other insecticides packed for household use | 14 | 14 | 11 | 14 | 15 |  |
| 38089120 | Insecticides containing bromomethane, etc., presented in another way | 14 | 14 | 11 | 14 | 15 |  |
| 38089191 | Insecticide based on acephate presented in another way | 14 | 14 | 11 | 14 | 10 |  |
| 38089192 | Insecticide based on cypermethrins/permethrin, presented in other ways | 14 | 14 | 11 | 14 | 15 |  |
| 38089193 | Insecticide based on dicrotofos, presented in another way | 14 | 14 | 11 | 14 | 10 |  |
| 38089194 | Insecticide based on disulfoton or endosulfan, presented in another way | 14 | 14 | 14 | 14 | 10 |  |
| 38089195 | Insecticide based on aluminium phosphide, presented in another way | 14 | 14 | 14 | 14 | 10 |  |
| 38089196 | Insecticide based on trichlorfon or dichlorvos, presented in another way | 14 | 14 | 14 | 14 | 10 |  |
| 38089197 | Insecticide based on mineral oil/tiometon, presented in another way | 14 | 14 | 11 | 14 | 10 |  |
| 38089198 | Insecticide based on sulfluramid, presented in another way | 12 | 12 | 9 | 12 | 15 |  |
| 38089199 | Other insecticides, presented in another way | 0 | 0 | 6 | 8 | 10 |  |
| 38089211 | Fungicides containing bromomethane, etc., for household use | 14 | 14 | 7 | 14 | 10 |  |
| 38089219 | Other fungicides packed for household use | 14 | 14 | 7 | 14 | 10 |  |
| 38089220 | Fungicides containing bromomethane, etc., presented in another way | 14 | 14 | 7 | 14 | 10 |  |
| 38089291 | Fungicide based on copper hydroxide, etc., presented in another way | 14 | 14 | 7 | 14 | 15 |  |
| 38089292 | Fungicide based on ziram or sulphur, presented in another way | 14 | 14 | 14 | 14 | 10 |  |
| 38089293 | Fungicide based on mancozeb or maneb, presented in another way | 14 | 14 | 7 | 14 | 10 |  |
| 38089294 | Fungicide based on sulfiram, presented in another way | 14 | 14 | 14 | 14 | 10 |  |
| 38089295 | Fungicide based on chromium, arsenic, copper compounds, presented in another way | 14 | 14 | 14 | 14 | E |  |
| 38089296 | Fungicide based on thiram, presented in another way | 14 | 14 | 12 | 14 | 10 |  |
| 38089297 | Fungicide based on propiconazole, presented in another way | 12 | 12 | 9 | 12 | 10 |  |
| 38089299 | Other fungicides presented in another way | 8 | 0 | 6 | 8 | 10 |  |
| 38089311 | Herbicides containing bromomethane, etc., for household use | 14 | 14 | 11 | 14 | 10 |  |
| 38089319 | Other herbicides, packed for household use | 14 | 14 | 11 | 14 | 10 |  |
| 38089321 | Herbicide containing bromomethane or bromochloromethane | 14 | 14 | 11 | 14 | 10 |  |
| 38089322 | Herbicide based on 2, 4‑dichlorophenoxiacetic, etc. | 35 | 14 | 11 | 14 | 15 |  |
| 38089323 | Herbicide based on atrazine, alachlor, diuron or ametrine | 35 | 14 | 11 | 14 | 15 |  |
| 38089324 | Herbicide based on glyphosate/its salts, imazaquin, etc. | 14 | 14 | 11 | 14 | 10 |  |
| 38089325 | Herbicide based on paraquat dichloride, propanil, etc. | 14 | 14 | 11 | 14 | 10 |  |
| 38089326 | Herbicide based on thriphularine | 14 | 14 | 11 | 14 | 10 |  |
| 38089327 | Herbicide based on imazethapyr | 12 | 12 | 9 | 12 | 15 |  |
| 38089329 | Other herbicides, presented in another way | 8 | 0 | 6 | 8 | 10 |  |
| 38089331 | Anti-sprouting containing bromomethane/bromochloromethane | 14 | 14 | 14 | 14 | 10 |  |
| 38089332 | Other anti-sprouting wrapped for sanitary for household use | 14 | 14 | 14 | 14 | 10 |  |
| 38089333 | Other anti-sprouting presented in another way | 8 | 8 | 8 | 8 | 8 |  |
| 38089341 | Regulators for plant growth, with methyl bromide, packed for household use | 14 | 14 | 14 | 14 | 10 |  |
| 38089349 | Other regulators for plant growth, packed for household use | 14 | 14 | 14 | 14 | 10 |  |
| 38089351 | Regulators for plant growth, containing bromomethane, presented in another way | 14 | 14 | 14 | 14 | 10 |  |
| 38089352 | Regulators for plant growth bases on hydrazide | 14 | 14 | 14 | 14 | 10 |  |
| 38089359 | Other regulators for plant growth, presented in another way | 8 | 8 | 8 | 8 | 10 |  |
| 38089411 | Disinfectant containing bromide, packed for household use | 14 | 14 | 14 | 14 | 10 |  |
| 38089419 | Other disinfectants packed for household use | 14 | 14 | 14 | 14 | 10 |  |
| 38089421 | Disinfectants containing bromomethane/bromochloromethane, presented in another way | 14 | 14 | 14 | 14 | 15 |  |
| 38089422 | Disinfectant containing 2‑(tiocianometiltio) benzotiazol, presented in another way | 14 | 14 | 14 | 14 | 10 |  |
| 38089429 | Other disinfectants presented in another way | 20 | 8 | 8 | 8 | 15 |  |
| 38089911 | Other rodenticides, containing methyl bromide, for household use | 14 | 14 | 14 | 14 | 10 |  |
| 38089919 | Other rodenticides or similar, packed for household use | 14 | 14 | 14 | 14 | 10 |  |
| 38089920 | Other rodenticides, containing methyl bromide, presented in another way | 14 | 14 | 14 | 14 | 10 |  |
| 38089991 | Acaricides based on amitraz, chlorofenvinphos, etc., presented in another way | 14 | 14 | 14 | 14 | 10 |  |
| 38089992 | Acaricides based on cyhexatin, fenbutatin oxide, presented in another way | 14 | 14 | 0 | 14 | 10 |  |
| 38089993 | Other acaricides presented in another way | 8 | 8 | 8 | 8 | 10 |  |
| 38089994 | Nematicides based on metham sodium, presented in another way | 14 | 14 | 14 | 14 | 10 |  |
| 38089995 | Other nematicides presented in another way | 8 | 8 | 8 | 8 | 8 |  |
| 38089996 | Rodenticides presented in another way | 8 | 8 | 8 | 8 | 8 |  |
| 38089999 | Other rodenticides presented in another way | 8 | 8 | 8 | 8 | 10 |  |
| 38091010 | Preparation with a basis of amylaceous substances for textile industry | 14 | 14 | 14 | 14 | 10 |  |
| 38091090 | Other preparation with a basis of amylaceous substances | 14 | 14 | 14 | 14 | 10 |  |
| 38099110 | Finishing agents preparation, used in textile industry/similar industry | 14 | 14 | 14 | 14 | 10 |  |
| 38099120 | Mordant preparation for textile industry/similar industries | 14 | 14 | 14 | 14 | 10 |  |
| 38099130 | Fire-retardant products for textile industry/similar industries | 14 | 14 | 14 | 14 | 10 |  |
| 38099141 | Water-repellent agent based on paraffin, etc. for textile industry | 14 | 14 | 14 | 14 | 10 |  |
| 38099149 | Other water-repellent based on paraffin for textile industry/similar industries | 14 | 14 | 14 | 14 | 10 |  |
| 38099190 | Other finishing agents, etc. for textile industry | 14 | 14 | 11 | 0 | 10 |  |
| 38099211 | Water-repellent agent based on paraffin, etc. for paper industry | 14 | 14 | 14 | 14 | 10 |  |
| 38099219 | Other water-repellent for paper industry/similar industry | 14 | 14 | 14 | 14 | 10 |  |
| 38099290 | Other finishing agents, etc. for paper industry | 14 | 14 | 14 | 14 | 10 |  |
| 38099311 | Water-repellent agents based on paraffine, etc. for leather industry | 14 | 14 | 14 | 14 | 10 |  |
| 38099319 | Other water-repellent for leather industry/similar industry | 14 | 14 | 14 | 14 | 10 |  |
| 38099390 | Other finishing agents, etc. for leather industry | 14 | 14 | 14 | 14 | 10 |  |
| 38101010 | Pickling preparations for metal surfaces | 14 | 14 | 14 | 14 | 10 |  |
| 38101020 | Soldering, brazing or welding powders and pastes | 14 | 14 | 14 | 14 | 10 |  |
| 38109000 | Other fluxes/auxiliary preparations/sticks/for soldering, etc. | 14 | 14 | 14 | 14 | 10 |  |
| 38111100 | Anti-knock preparations based on lead compounds | 2 | 2 | 2 | 2 | 4 |  |
| 38111900 | Other anti-knock preparations | 2 | 2 | 2 | 2 | 4 |  |
| 38112110 | Additives viscosity index improvers containing petroleum oils, etc. | 14 | 14 | 11 | 0 | 10 |  |
| 38112120 | Additives anti-corrosive/anti-oxidation/anti-wear/containing petroleum oils, etc. | 14 | 14 | 14 | 14 | 10 |  |
| 38112130 | Dispersants additives not containing ash, petroleum oils, etc. | 14 | 14 | 14 | 14 | 10 |  |
| 38112140 | Detergents additives containing metal compounds, containing petroleum oil, etc. | 14 | 14 | 14 | 14 | 10 |  |
| 38112150 | Other preparations containing 1 or more additive with petroleum oil, etc. | 14 | 14 | 11 | 0 | 10 |  |
| 38112190 | Other additives containing petroleum oil, lubricating oils, etc. | 2 | 2 | 2 | 2 | 4 |  |
| 38112910 | Other additives dispersants not containing ash | 14 | 14 | 14 | 14 | 10 |  |
| 38112920 | Other additives detergents containing metal compounds | 14 | 14 | 14 | 14 | 10 |  |
| 38112990 | Other additives lubricating oils | 14 | 14 | 11 | 14 | 10 |  |
| 38119010 | Other additives ashless dispersants for fuel petroleum oils | 14 | 14 | 14 | 14 | 10 |  |
| 38119090 | Other additives preparations, for mineral oils/other liquids | 2 | 2 | 2 | 2 | 4 |  |
| 38121000 | Prepared called "rubber accelerators" | 14 | 14 | 14 | 14 | 10 |  |
| 38122000 | Compound plasticisers for rubber or plastic | 14 | 14 | 14 | 14 | 10 |  |
| 38123011 | Anti-oxidising preparations for rubber, containing N-substituted derivatives of p‑phenylenediamine | 14 | 14 | 14 | 14 | 10 |  |
| 38123012 | Anti-oxidising preparations for rubber, alkylarylphosphites, etc. | 14 | 14 | 14 | 14 | 10 |  |
| 38123013 | Anti-oxidising preparations for rubber, 2, 2, 4-trimethyl-1, 2-etc. | 14 | 14 | 14 | 14 | 10 |  |
| 38123019 | Other anti-oxidising preparations/other containing polymerized 2,2,4-trimethyl-1,2-dihydroquinoline | 2 | 2 | 2 | 2 | 4 |  |
| 38123021 | Anti-oxidising for plastic, containing N‑substituted derivatives of p‑phenylenediamine | 14 | 14 | 14 | 14 | 10 |  |
| 38123029 | Other anti-oxidising preparations/other containing N-substituted derivatives of p‑phenylenediamine, for plastic | 14 | 14 | 14 | 14 | 10 |  |
| 38130010 | Charges with bromochlorodifluoromethane, etc for fire‑extinguishers | 14 | 14 | 14 | 14 | 10 |  |
| 38130020 | Charges with hydrobromofluorocarbons (hbfc) for fire-extinguishers | 14 | 14 | 14 | 14 | 10 |  |
| 38130030 | Charges with hydrochlorofluorocarbons (hcfc) for fire-extinguishers | 14 | 14 | 14 | 14 | 10 |  |
| 38130040 | Preparations and charges con bromochloromethane for fire-extinguishers | 14 | 14 | 14 | 14 | 10 |  |
| 38130090 | Preparations and charges for fire‑extinguishers, grenades, etc. | 14 | 14 | 14 | 0 | 10 |  |
| 38140010 | Other solvents/thinners, containing chlorofluorocarbons (cfc) | 14 | 14 | 14 | 14 | 10 |  |
| 38140020 | Other solvents/thinners, containing organic hydrochlorofluorocarbons | 14 | 14 | 14 | 14 | 10 |  |
| 38140030 | Other solvents/thinners, containing carbon tetrachloride | 14 | 14 | 14 | 14 | 10 |  |
| 38140090 | Other composite organic solvents and thinner, etc. | 14 | 14 | 14 | 14 | 10 |  |
| 38151100 | Supported catalysts, active substance=nickel or composites | 2 | 2 | 0 | 2 | 4 |  |
| 38151210 | In ceramic or metallic honeycomb for catalytic conversion of vehicle exhaust gases | 12 | 12 | 12 | 12 | 10 |  |
| 38151220 | Catalysts with particles of a size < 500 microns | 12 | 12 | 12 | 12 | 10 |  |
| 38151290 | Other catalysts, containing precious metal as active substance | 2 | 2 | 2 | 2 | 4 |  |
| 38151900 | Other supported catalysts | 2 | 2 | 2 | 2 | 4 |  |
| 38159010 | Other supported catalysts for cracking petroleum oils | 4 | 4 | 4 | 4 | 10 |  |
| 38159091 | Other preparations catalysts, isoprenyl aluminium as active substance | 2 | 2 | 2 | 2 | 4 |  |
| 38159092 | Other preparations catalysts, zinc oxide as active substance | 12 | 12 | 12 | 12 | 10 |  |
| 38159099 | Other catalytic preparations | 4 | 4 | 4 | 4 | 4 |  |
| 38160011 | Refractory cements/mortars, based on calcined magnesite | 14 | 14 | 14 | 14 | 10 |  |
| 38160012 | Refractory cements/mortars, based on sillimanite | 2 | 2 | 2 | 2 | 4 |  |
| 38160019 | Refractory cements and mortars | 14 | 14 | 14 | 14 | 10 |  |
| 38160021 | Preparations based on refractory containing ≥ 50 % corundum and graphite | 2 | 2 | 2 | 2 | 4 |  |
| 38160029 | Other preparations based on refractory chromo-magnesium, zirconium, etc. | 14 | 14 | 14 | 14 | 10 |  |
| 38160090 | Other refractory concretes and similar compositions | 14 | 14 | 14 | 14 | 10 |  |
| 38170010 | Mixed alkylbenzenes | 12 | 12 | 12 | 0 | E |  |
| 38170020 | Mixed alkylnaphthalenes | 14 | 14 | 14 | 14 | 10 |  |
| 38180010 | Chemical elements doped of silicon, for use in electronics | 2 | 2 | 2 | 2 | 4 |  |
| 38180090 | Other chemical elements doped for use in electronics | 2 | 2 | 2 | 2 | 4 |  |
| 38190000 | Liquids for hydraulic brakes, etc. with petroleum oils ≤ 70 % | 14 | 14 | 5 | 14 | E |  |
| 38200000 | Anti-freezing preparations and prepared de-icing fluids | 14 | 14 | 14 | 14 | 10 |  |
| 38210000 | Prepared culture media for the growth and maintenance of microorganisms | 14 | 0 | 14 | 14 | 10 |  |
| 38220010 | Reagents for determination of blood or urine components, paper support, etc. | 2 | 2 | 2 | 2 | 4 |  |
| 38220090 | Other diagnostic or laboratory reagents | 14 | 0 | 2 | 14 | 10 |  |
| 38231100 | Stearic acid (industrial monocarboxylic fatty acids) | 6 | 6 | 6 | 6 | 4 |  |
| 38231200 | Oleic acid (industrial monocarboxylic fatty acids) | 6 | 6 | 6 | 6 | 4 |  |
| 38231300 | Tall oil fatty acids "tall oil" | 2 | 2 | 2 | 2 | 10 |  |
| 38231900 | Other industrial monocarboxylic fatty acids/acidic oils from refining | 2 | 20 | 2 | 2 | 15 |  |
| 38237010 | Stearyl alcohol (industrial fatty alcohols) | 2 | 14 | 2 | 2 | E |  |
| 38237020 | Lauryl alcohol (industrial fatty alcohols) | 2 | 14 | 2 | 2 | 15 |  |
| 38237030 | Other mixtures of primary aliphatic alcohols | 2 | 2 | 2 | 2 | 4 |  |
| 38237090 | Other industrial fatty alcohols | 2 | 2 | 2 | 2 | 4 |  |
| 38241000 | Prepared binders for foundry moulds or cores | 14 | 14 | 14 | 14 | 10 |  |
| 38243000 | Non-agglomerated metal carbides mixed together, etc. | 14 | 14 | 14 | 14 | 10 |  |
| 38244000 | Prepared additives for cements, mortars or concretes | 14 | 14 | 14 | 14 | 10 |  |
| 38245000 | Non-refractory mortars and concretes | 14 | 14 | 14 | 14 | 10 |  |
| 38246000 | Sorbitol, except the polyalcohol d-glucitol | 14 | 14 | 14 | 14 | 10 |  |
| 38247110 | Mixtures containing trichlorotrifluoroethane | 2 | 2 | 2 | 2 | 4 |  |
| 38247190 | Other mixtures containing halogenated derivatives of methane, ethane, propane, fluorine, chlorine, etc. | 14 | 14 | 14 | 14 | 10 |  |
| 38247200 | Other mixtures containing bromochlorodifluoromethane, bromotrifluoromethane and dibromotetrafluoroethane | 14 | 14 | 14 | 14 | 10 |  |
| 38247300 | Other mixtures containing hydrobromofluorocarbons (HBFCs) | 14 | 14 | 14 | 14 | 10 |  |
| 38247410 | Prepared based on chlorodifluoromethane/pentafluoroethane | 2 | 2 | 2 | 2 | 4 |  |
| 38247420 | Prepared based on chlorodifluoromethane/chlorotetrafluoroethane | 2 | 2 | 2 | 2 | 4 |  |
| 38247490 | Other products prepared based on organic compounds | 14 | 14 | 14 | 14 | 10 |  |
| 38247500 | Mixtures containing carbon tetrachloride | 14 | 14 | 14 | 14 | 10 |  |
| 38247600 | Mixtures containing 1,1,1-trichloroethane | 14 | 14 | 14 | 14 | 10 |  |
| 38247700 | Mixtures containing bromomethane or bromochloromethane | 14 | 14 | 14 | 14 | 10 |  |
| 38247810 | Prepared based on tetrafluoroethane/pentafluoroethane | 2 | 2 | 2 | 2 | 4 |  |
| 38247890 | Other products prepared based on organic compounds | 14 | 14 | 14 | 14 | 10 |  |
| 38247900 | Other mixture containing halogenated derivatives of methane, ethane or propane | 14 | 14 | 14 | 14 | 10 |  |
| 38248110 | Mixture of propylene oxide with ethylene oxide ≤30 % | 14 | 14 | 14 | 14 | 10 |  |
| 38248190 | Other products prepared based on organic compounds | 14 | 14 | 14 | 14 | 10 |  |
| 38248200 | Mixture containing polybrominated biphenyls (PBB), polychloroterphenyls (PCT) or polychlorinated biphenyls (PCB) | 14 | 14 | 14 | 14 | 10 |  |
| 38248300 | Mixture containing tris(2,3‑dibromopropyl) phosphate | 14 | 14 | 14 | 14 | 10 |  |
| 38249011 | Mycellial salinomycin | 14 | 14 | 14 | 14 | 10 |  |
| 38249012 | Intermediate product containing ≤ 55 % by weight of cyanocobalamine | 2 | 2 | 2 | 2 | 4 |  |
| 38249013 | Intermediate product from the manufacture of ammonium primycin | 2 | 2 | 2 | 2 | 4 |  |
| 38249014 | Senduramycin sodium, from the manufacture of senduramycin | 2 | 2 | 2 | 2 | 4 |  |
| 38249015 | Ammoniac maduramycin, in alcoholic solution, from the manufacture of maduramycin | 2 | 2 | 2 | 2 | 4 |  |
| 38249019 | Other intermediate product from the manufacture of antibiotic, vitamin, etc. | 14 | 14 | 14 | 14 | 10 |  |
| 38249021 | Dimerized fatty acids | 2 | 2 | 2 | 2 | 4 |  |
| 38249022 | Preparations containing dimerized fatty acids | 2 | 2 | 2 | 2 | 4 |  |
| 38249023 | Preparations containing stearoylbenzoylmethane/ palmitoylbenzoylmethane | 14 | 14 | 14 | 14 | 10 |  |
| 38249024 | Preparations containing propylene glycol caprylate/propylene glycol caprate | 2 | 2 | 2 | 2 | 4 |  |
| 38249025 | Preparations containing caprylic and capric acid triglycerides | 2 | 2 | 2 | 2 | 4 |  |
| 38249029 | Other derivatives of industrial fatty acids, preparations etc. | 2 | 14 | 0 | 0 | 10 |  |
| 38249031 | Preparations containing hexamethylene isocyanates | 14 | 14 | 14 | 0 | 10 |  |
| 38249032 | Preparations containing other isocyanates | 14 | 14 | 14 | 14 | 10 |  |
| 38249033 | Preparations containing fatty amines c8 to c22 | 2 | 2 | 2 | 2 | 4 |  |
| 38249034 | Preparations containing polyethylene amines, etc. for coagulating latex | 14 | 14 | 14 | 14 | 10 |  |
| 38249035 | Other preparations containing polyethylamines | 14 | 14 | 14 | 14 | 10 |  |
| 38249036 | Mixtures of mono-, di- and triisopropanolamines | 2 | 2 | 2 | 2 | 4 |  |
| 38249039 | Other preparations for rubber/plastic, for resin hardened, etc. | 14 | 14 | 14 | 0 | 10 |  |
| 38249041 | Anti-scaling, anti-rust preparations or oxidation inhibitors | 14 | 14 | 14 | 14 | 10 |  |
| 38249042 | Eutectic mixture of diphenol and diphenol oxide | 8 | 8 | 8 | 8 | 10 |  |
| 38249043 | Preparations containing trimethyl-3, 9‑diethyldecane | 2 | 2 | 2 | 2 | 4 |  |
| 38249049 | Other fluids for transfer of heat | 14 | 14 | 14 | 14 | 10 |  |
| 38249051 | Foam inhibitors containing tributyl phosphate in isopropyl alcohol solution | 2 | 2 | 2 | 2 | 4 |  |
| 38249052 | Mixed polyethylene glycols | 14 | 14 | 14 | 14 | 10 |  |
| 38249053 | Liquid polypropylene glycol | 14 | 14 | 0 | 14 | 10 |  |
| 38249054 | Flame-retardants containing mixed isopropyl triphenyl phosphates | 2 | 2 | 2 | 2 | 4 |  |
| 38249059 | Other preparations containing esters inorganic acid/its derivatives, etc. | 14 | 14 | 14 | 14 | 10 |  |
| 38249071 | Soda-lime and water repellent calcium carbonate | 14 | 14 | 14 | 14 | 10 |  |
| 38249072 | Preparations with a basis of silica in colloidal suspension, etc. | 14 | 14 | 14 | 14 | 10 |  |
| 38249073 | Preparations based on tungsten carbide (wolfram) with nickel as a binder; hydrogen bromide in solution, etc. | 2 | 2 | 2 | 2 | 4 |  |
| 38249074 | Preparations based on hydroxide nickel/cadmium, etc. | 2 | 2 | 2 | 2 | 4 |  |
| 38249075 | Preparations used in the preparation of culture media, etc. | 2 | 2 | 2 | 2 | 4 |  |
| 38249076 | Getters for vacuum tubes | 2 | 2 | 2 | 2 | 4 |  |
| 38249077 | Fertilizers or leaf feeds containing zinc and manganese | 0 | 0 | 0 | 0 | 0 |  |
| 38249078 | Preparations based on aluminium oxide and zirconium oxide | 2 | 2 | 2 | 2 | 4 |  |
| 38249079 | Other products/preparations based on chemical elements, etc. | 14 | 14 | 14 | 0 | 10 |  |
| 38249081 | Preparations based on polyisobutenylsuccinic anhydride, in mineral oil | 14 | 14 | 14 | 14 | 10 |  |
| 38249082 | Halquinol, esters mixtures of dimethylic acids, etc. | 2 | 2 | 2 | 2 | 4 |  |
| 38249083 | Phenyl or triphenylmethane thiophosphate triisocyanate, in methylene chloride or ethyl acetate solution, etc. | 2 | 2 | 2 | 2 | 4 |  |
| 38249085 | Sodium methylate in methanol | 14 | 14 | 14 | 14 | 10 |  |
| 38249086 | Maneb, mancozeb and benzalkonium chloride | 14 | 14 | 14 | 14 | 10 |  |
| 38249087 | Aqueous dispersion of micro-capsules of polyurethane, etc. | 14 | 14 | 14 | 14 | 10 |  |
| 38249088 | Mixtures of dihalogenated n, n-dialkyl phosphoroamid, etc. | 14 | 14 | 14 | 14 | 10 |  |
| 38249089 | Other products/preparations based on organic compounds | 14 | 14 | 0 | 0 | 10 |  |
| 38251000 | Municipal waste | 14 | 14 | 14 | 14 | 10 |  |
| 38252000 | Sewage sludge | 14 | 14 | 14 | 14 | 10 |  |
| 38253000 | Clinical waste | 14 | 14 | 14 | 14 | 10 |  |
| 38254100 | Wastes halogenated of organic solvents | 14 | 14 | 14 | 14 | 10 |  |
| 38254900 | Other wastes of organic solvents | 14 | 14 | 14 | 14 | 10 |  |
| 38255000 | Wastes of deoxidizing solutions for metals, etc. | 14 | 14 | 14 | 14 | 10 |  |
| 38256100 | Wastes from chemical industries containing organic constituents | 14 | 14 | 14 | 14 | 10 |  |
| 38256900 | Other wastes from chemical/allied industries | 14 | 14 | 14 | 14 | 10 |  |
| 38259000 | Other residual products chemical industries, etc. | 14 | 14 | 14 | 14 | 10 |  |
| 38260000 | Biodiesel and mixtures thereof, > 70 % oil | 14 | 14 | 0 | 14 | 10 |  |
| 39011010 | Polyethylene linear, density < 0,94, in primary forms | 14 | 14 | 0 | 0 | E |  |
| 39011091 | Polyethylene containing fillers, density < 0,94, in primary forms | 14 | 14 | 14 | 0 | E |  |
| 39011092 | Polyethylene not containing fillers, density < 0,94, primary forms | 14 | 14 | 0 | 0 | E |  |
| 39012011 | Polyethylene containing fillers, vulcanized density > 1,3, in primary forms | 2 | 2 | 2 | 2 | 4 |  |
| 39012019 | Other polyethylene containing fillers density ≥ 0,94, in primary forms | 14 | 14 | 0 | 14 | E |  |
| 39012021 | Polyethylene not containing fillers, vulcanized density > 1,3, in primary forms | 2 | 2 | 2 | 2 | 4 |  |
| 39012029 | Other polyethylene not containing fillers, density ≥ 0,94, primary forms | 14 | 14 | 0 | 0 | E |  |
| 39013010 | Ethylene-vinyl acetate copolymers, in liquids, pastes | 14 | 14 | 14 | 14 | E |  |
| 39013090 | Ethylene-vinyl acetate copolymers, in other primary forms | 14 | 14 | 14 | 0 | 10 |  |
| 39019010 | Ethylene copolymers/acrylic acid, in primary forms | 14 | 14 | 14 | 14 | 10 |  |
| 39019020 | Ethylene copolymers/monomers etc. in primary forms | 14 | 14 | 14 | 14 | 10 |  |
| 39019030 | Polyethylene chlorosulphonate, in primary forms | 2 | 2 | 2 | 2 | 4 |  |
| 39019040 | Chlorinated polyethylene, in primary forms | 2 | 2 | 2 | 2 | 4 |  |
| 39019050 | Ethylene polymers-methacrylic acid, with ethylene ≥ 60 % | 2 | 2 | 2 | 2 | 4 |  |
| 39019090 | Other polymeric ethylene, in primary forms | 14 | 14 | 14 | 0 | E |  |
| 39021010 | Polypropylene containing fillers, in primary forms | 14 | 14 | 14 | 0 | E |  |
| 39021020 | Polypropylene not containing fillers, in primary forms | 14 | 14 | 0 | 0 | E |  |
| 39022000 | Polyisobutylene in primary forms | 14 | 14 | 14 | 14 | E |  |
| 39023000 | Propylene copolymers, in primary forms | 14 | 14 | 14 | 0 | E |  |
| 39029000 | Other polymers of propylene/olefins, in primary forms | 14 | 14 | 14 | 14 | E |  |
| 39031110 | Polystyrene expansible, containing fillers, in primary forms | 14 | 14 | 14 | 14 | 10 |  |
| 39031120 | Polystyrene expansible, not containing fillers, in primary forms | 14 | 14 | 0 | 0 | 10 |  |
| 39031900 | Other polystyrene in primary forms | 14 | 14 | 14 | 0 | E |  |
| 39032000 | Styrene-acrylonitrile copolymers, in primary forms | 14 | 2 | 14 | 14 | 10 |  |
| 39033010 | Acrylonitrile-butadiene-styrene copolymers, primary forms, containing fillers | 14 | 14 | 14 | 14 | 10 |  |
| 39033020 | Acrylonitrile-butadiene-styrene copolymers, not containing fillers | 14 | 2 | 14 | 0 | 10 |  |
| 39039010 | Methacrylate-methyl-butadiene-styrene copolymers | 14 | 14 | 14 | 14 | 10 |  |
| 39039020 | Acrylonitrile-styrene-butyl acrylate | 2 | 2 | 0 | 2 | 4 |  |
| 39039090 | Other polymers of styrene, in primary forms | 14 | 14 | 0 | 0 | E |  |
| 39041010 | Poly (vinyl chloride) obtained in suspension, primary forms | 14 | 14 | 0 | 0 | E |  |
| 39041020 | Poly (vinyl chloride) obtained in emulsion, primary forms | 14 | 14 | 14 | 0 | 10 |  |
| 39041090 | Other poly (vinyl chloride), in primary forms | 14 | 14 | 14 | 14 | 10 |  |
| 39042100 | Poly (vinyl chloride), non-plasticized, in primary forms | 14 | 14 | 14 | 14 | 10 |  |
| 39042200 | Poly (vinyl chloride), plasticized, in primary forms | 14 | 14 | 14 | 14 | E |  |
| 39043000 | Vinyl chloride-vinyl acetate copolymers, in primary forms | 14 | 14 | 14 | 14 | 10 |  |
| 39044010 | Vinyl chloride-vinyl acetatecolumers, containing dibasic acid, etc. | 14 | 14 | 14 | 14 | 10 |  |
| 39044090 | Vinyl chloride-vinyl acetate copolymers, primary forms | 14 | 14 | 14 | 14 | 10 |  |
| 39045010 | Copolymers of vinylidene chloride, not containing emulsifier, etc. | 2 | 2 | 2 | 2 | 4 |  |
| 39045090 | Other vinylidene chloride polymers, in primary forms | 2 | 2 | 2 | 2 | 4 |  |
| 39046110 | Polytetrafluoroethylene in liquids and pastes | 2 | 2 | 2 | 2 | 4 |  |
| 39046190 | Other polytetrafluoroethylene in primary forms | 2 | 2 | 2 | 2 | 4 |  |
| 39046910 | Vinylidene fluoride-hexafluoropropylene copolymer | 2 | 2 | 2 | 2 | 4 |  |
| 39046990 | Other fluoro-polymers, in primary forms | 2 | 2 | 2 | 2 | 4 |  |
| 39049000 | Other polymers of vinyl chloride/halogenated olefins, in primary forms | 14 | 14 | 14 | 14 | 10 |  |
| 39051200 | Polyvinyl acetate, in aqueous dispersion | 14 | 14 | 14 | 14 | 10 |  |
| 39051910 | Polyvinyl acetate, containing vinyl alcohol in blocks, etc. | 14 | 14 | 14 | 14 | 10 |  |
| 39051990 | Other polymers of polyvinyl acetate, in primary forms | 14 | 14 | 14 | 14 | 10 |  |
| 39052100 | Vinyl acetate copolymers, in aqueous dispersion | 14 | 14 | 14 | 14 | 15 |  |
| 39052900 | Other vinyl acetate copolymers, in primary forms | 14 | 14 | 14 | 14 | 10 |  |
| 39053000 | Poly (vinyl alcohol), in primary forms | 2 | 2 | 2 | 2 | 4 |  |
| 39059130 | Poly (vinyl pyrrolidone) copolymers/vinyl acetate | 14 | 14 | 14 | 14 | 10 |  |
| 39059190 | Other vinyl acetate copolymers, etc. in primary forms | 2 | 2 | 2 | 2 | 4 |  |
| 39059910 | Poly (vinyl formal) | 2 | 2 | 2 | 2 | 4 |  |
| 39059920 | Poly (vinyl butyral) | 2 | 2 | 2 | 2 | 4 |  |
| 39059930 | Iodinated poly (vinyl pyrrolidone) | 12 | 12 | 0 | 12 | 10 |  |
| 39059990 | Other polymers of vinyl, in primary forms | 2 | 2 | 2 | 2 | 4 |  |
| 39061000 | Poly (methyl methacrylate), in primary forms | 14 | 14 | 14 | 14 | 10 |  |
| 39069011 | Poly (acrylic acid)/its salts, in liquid/paste, soluble in water | 14 | 14 | 14 | 14 | 10 |  |
| 39069012 | Water-soluble poly(acrylamidic acid)sodium salt, etc. | 14 | 14 | 14 | 14 | 10 |  |
| 39069019 | Other water-soluble acrylic polymers, in liquid/paste | 14 | 14 | 14 | 14 | E |  |
| 39069021 | Organic solvent acrylic polymers and salts, in liquid/paste | 14 | 14 | 14 | 14 | 10 |  |
| 39069022 | 2- diisopropylaminoethyl methacrylate copolymer, in suspension etc. | 2 | 2 | 2 | 2 | 4 |  |
| 39069029 | Other organic solvent acrylic polymers, in liquid/paste | 14 | 14 | 14 | 0 | 10 |  |
| 39069031 | Poly (acrylic acid) and its salts, in liquid/paste, other solvents etc. | 14 | 14 | 14 | 14 | 10 |  |
| 39069032 | Poly (acrylamidic acid) sodium salt, in liquid/paste, other solvents etc. | 14 | 14 | 14 | 14 | 10 |  |
| 39069039 | Other acrylic polymers, in liquid/paste, other solvents etc. | 14 | 14 | 14 | 14 | 10 |  |
| 39069041 | Poly (acrylic acid) and salts, in blocks, irregular pieces, etc. | 14 | 14 | 14 | 14 | 10 |  |
| 39069042 | Poly (acrylamidic acid) sodium, in pieces, etc. water soluble | 14 | 14 | 14 | 14 | 10 |  |
| 39069043 | Carboxypolymethylene, in powder | 2 | 2 | 2 | 2 | 4 |  |
| 39069044 | Sodium polyacrylate, in irregular blocks, pieces, etc. | 2 | 2 | 2 | 2 | 10 |  |
| 39069045 | Potassium acrylate-acrylamide copolymer | 2 | 2 | 2 | 2 | 4 |  |
| 39069046 | Methyl acrylate copolymer, acrylate ≥ 50 % | 2 | 2 | 2 | 2 | 4 |  |
| 39069047 | Ethyl acrylate copolymer, n-butyl acrylate, etc. | 2 | 2 | 2 | 2 | 4 |  |
| 39069049 | Other acrylic polymers, in irregular blocks, pieces, etc. | 14 | 14 | 14 | 0 | 10 |  |
| 39071010 | Polyacetals with fillers, in liquid and pastes | 14 | 14 | 14 | 14 | 10 |  |
| 39071020 | Polyacetals with fillers, in other primary forms | 14 | 14 | 14 | 14 | 10 |  |
| 39071031 | Polydextrose without fillers, in liquid and pastes | 2 | 2 | 2 | 2 | 4 |  |
| 39071039 | Polyacetals without fillers, in liquid and pastes | 14 | 14 | 14 | 14 | 10 |  |
| 39071041 | Polydextrose without fillers, in other primary forms | 2 | 2 | 2 | 2 | 4 |  |
| 39071042 | Other polyacetals without fillers, powder, passes through approximately 0,85 mm | 2 | 2 | 2 | 2 | 4 |  |
| 39071049 | Polyacetals without fillers, in other primary forms | 2 | 2 | 2 | 2 | 4 |  |
| 39071091 | Other polyacetals, in granules, of a particle diameter >2 mm | 14 | 14 | 14 | 14 | 10 |  |
| 39071099 | Other polyacetals | 14 | 14 | 14 | 14 | 10 |  |
| 39072011 | Polyoxyphenylene with fillers, in primary forms | 14 | 14 | 14 | 14 | 10 |  |
| 39072012 | Polyoxyphenylene without fillers, in primary forms | 2 | 2 | 2 | 2 | 4 |  |
| 39072020 | Poly (tetramethylene ether glycol), in primary forms | 2 | 2 | 2 | 2 | 4 |  |
| 39072031 | Poly (ethylene glycol) 400, in primary forms | 14 | 14 | 11 | 14 | 10 |  |
| 39072039 | Other polyether polyols, in primary forms | 14 | 14 | 0 | 0 | E |  |
| 39072041 | Poly(epichlorohydrin) | 2 | 2 | 2 | 2 | 10 |  |
| 39072042 | Ethylene oxide copolymers | 2 | 2 | 2 | 2 | 10 |  |
| 39072049 | Other ethylene oxide copolymers | 14 | 14 | 14 | 14 | 10 |  |
| 39072090 | Other polyethers, in primary forms | 14 | 14 | 14 | 14 | 10 |  |
| 39073011 | Epoxide resins with fillers, in liquid and pastes | 14 | 14 | 14 | 14 | 10 |  |
| 39073019 | Epoxide resins with fillers, in other primary forms | 14 | 14 | 14 | 14 | E |  |
| 39073021 | Tetrabromobisphenol A copolymer, etc. without fillers primary forms | 14 | 14 | 14 | 14 | E |  |
| 39073022 | Epoxide resins without fillers, in liquid and pastes | 14 | 14 | 14 | 14 | 10 |  |
| 39073029 | Epoxide resins without fillers, in primary forms | 14 | 14 | 14 | 14 | 10 |  |
| 39074010 | Polycarbonates in primary forms 60 g/10 min ≤ fluidity ≤ 80 g/10 m | 2 | 2 | 2 | 2 | 4 |  |
| 39074090 | Other polycarbonates, in primary forms | 0 | 14 | 0 | 14 | 10 |  |
| 39075010 | Alkyd resins, in liquid and pastes | 14 | 14 | 14 | 14 | 10 |  |
| 39075090 | Alkyd resins, in other primary forms | 14 | 14 | 14 | 14 | 10 |  |
| 39076000 | Poly(ethylene terephthalate) in primary forms | 14 | 14 | 0 | 0 | E |  |
| 39077000 | Poly (lactic acid) primary forms | 14 | 14 | 14 | 14 | 10 |  |
| 39079100 | Other polyethers unsaturated, in primary forms | 14 | 14 | 14 | 0 | 10 |  |
| 39079911 | Poly(butylene terephthalate) containing glass fibre filler, in primary forms | 14 | 14 | 14 | 14 | 10 |  |
| 39079912 | Poly (butylene terephthalate) in liquid and pastes | 2 | 2 | 2 | 2 | 4 |  |
| 39079919 | Poly(butylene terephthalate) in other primary forms | 2 | 2 | 2 | 2 | 4 |  |
| 39079991 | Other polyethers in liquid and pastes | 14 | 14 | 14 | 14 | 10 |  |
| 39079992 | Poly (epsilon caprolactone) | 2 | 2 | 2 | 2 | 4 |  |
| 39079999 | Other polyethers in primary forms | 14 | 14 | 14 | 0 | E |  |
| 39081011 | Polyamide-11 liquids and pastes | 2 | 2 | 2 | 2 | 4 |  |
| 39081012 | Polyamide-12 liquids and pastes | 2 | 2 | 2 | 2 | 4 |  |
| 39081013 | Polyamide-6/polyamide-6, 6, with load liquids and pastes | 14 | 14 | 14 | 14 | 10 |  |
| 39081014 | Polyamide-6/polyamide-6, 6, without load liquids, pastes | 14 | 14 | 14 | 14 | 10 |  |
| 39081019 | Polyamide-6, 9 or 6, 10 or 6-12, in liquids and pastes | 2 | 2 | 2 | 2 | 4 |  |
| 39081021 | Polyamide-11 in irregular blocks, pieces, clots, etc. | 2 | 2 | 2 | 2 | 4 |  |
| 39081022 | Polyamide-12 in irregular blocks, pieces, clots, etc. | 2 | 2 | 2 | 2 | 4 |  |
| 39081023 | Polyamide-6 or polyamide-6, 6, with filler, in pieces, etc | 14 | 14 | 14 | 14 | E |  |
| 39081024 | Polyamide-6/polyamide-6, 6, without filler, in pieces, etc. | 14 | 14 | 14 | 14 | E |  |
| 39081029 | Polyamide-6, 9 or 6, 10 or 6-12, in irregular blocks, etc. | 2 | 2 | 2 | 2 | 4 |  |
| 39089010 | Lauryl-lactam copolymer, in primary forms | 2 | 2 | 2 | 2 | 4 |  |
| 39089020 | Other polyamides obtained by condensation of dimerized or trimerized fatty acid etc. | 14 | 14 | 14 | 14 | 10 |  |
| 39089090 | Other polyamides in primary forms | 2 | 2 | 2 | 2 | 4 |  |
| 39091000 | Urea resins, thiourea resins, in primary forms | 14 | 14 | 14 | 14 | 10 |  |
| 39092011 | Melamine-formaldehyde, with filler in powder form | 14 | 14 | 14 | 14 | 10 |  |
| 39092019 | Other melamine resins, with filler, in primary forms | 14 | 14 | 14 | 14 | 10 |  |
| 39092021 | Melamine-formaldehyde, without filler, in powder form | 14 | 14 | 14 | 14 | 10 |  |
| 39092029 | Other melamine resins, without filler, in primary forms | 14 | 14 | 14 | 14 | 10 |  |
| 39093010 | Other amino resins, with filler, in primary forms | 14 | 14 | 14 | 14 | 10 |  |
| 39093020 | Other amino resins, without filler, in primary forms | 14 | 14 | 14 | 14 | 10 |  |
| 39094011 | Phenol-formaldehyde, liposoluble, pure or modified | 14 | 14 | 14 | 14 | 10 |  |
| 39094019 | Other phenolic resins, liposoluble, pure or modified | 14 | 14 | 14 | 14 | 10 |  |
| 39094091 | Other phenol-formaldehyde in primary forms | 14 | 14 | 14 | 14 | 10 |  |
| 39094099 | Other phenol-resins in primary forms | 8 | 14 | 14 | 14 | 10 |  |
| 39095011 | Polyurethane in solutions in organic solvent | 14 | 14 | 14 | 14 | 10 |  |
| 39095012 | Polyurethane in aqueous dispersion | 2 | 2 | 2 | 2 | 4 |  |
| 39095019 | Other polyurethanes in aqueous dispersion | 14 | 14 | 14 | 14 | E |  |
| 39095021 | Hydroxylated polyurethane with adhesive properties, in pieces, etc. | 2 | 2 | 2 | 2 | 4 |  |
| 39095029 | Other polyurethanes in blocks irregular, pieces, powder, etc. | 14 | 14 | 14 | 14 | E |  |
| 39100011 | Lineal pre-polymers mixtures, etc. (oil silicon) | 2 | 2 | 2 | 2 | 4 |  |
| 39100012 | Polydimethylsiloxane, etc. in dispersion (oil silicon) | 14 | 14 | 14 | 14 | 10 |  |
| 39100013 | Copolymers oil dimethylsiloxane with vinyl compounds etc | 2 | 2 | 2 | 2 | 4 |  |
| 39100019 | Other silicones oils in primary forms | 14 | 14 | 0 | 14 | 10 |  |
| 39100021 | Silicon elastomer, heat vulcanized | 2 | 2 | 2 | 2 | 4 |  |
| 39100029 | Other silicon elastomer | 14 | 14 | 14 | 14 | 10 |  |
| 39100030 | Resin (silicon) | 14 | 14 | 14 | 14 | 10 |  |
| 39100090 | Silicones in primary forms | 14 | 14 | 14 | 14 | 10 |  |
| 39111010 | Petroleum resin, coumarone, etc. with filler, in primary form | 14 | 14 | 14 | 14 | 10 |  |
| 39111021 | Other petroleum resins without charge, total or partially hydrogenated | 2 | 2 | 2 | 2 | 10 |  |
| 39111029 | Other petroleum resins without charge | 14 | 14 | 14 | 14 | 10 |  |
| 39119011 | Chemically modified polyterpenes, with filler, in primary form | 14 | 14 | 14 | 14 | 10 |  |
| 39119012 | Polyetherimides and its copolymers, with load, in primary form | 2 | 2 | 2 | 2 | 4 |  |
| 39119013 | Polyetherimides and its copolymers, with load, in primary form | 2 | 2 | 2 | 2 | 4 |  |
| 39119014 | Poly(phenylene sulfide) | 2 | 2 | 2 | 2 | 10 |  |
| 39119019 | Other polyetherimides, polysulphones, etc. with filler, in primary form | 14 | 14 | 14 | 14 | 10 |  |
| 39119021 | Chemically modified polyterpenes, without filler, in primary form | 14 | 14 | 14 | 14 | 10 |  |
| 39119022 | Poly(phenylene sulphide), with filler, in primary form | 2 | 2 | 2 | 2 | 4 |  |
| 39119023 | Polyethyleneamines, with filler, in primary form | 2 | 2 | 2 | 2 | 4 |  |
| 39119024 | Polyetherimides and its copolymers, without load, in primary form | 2 | 2 | 2 | 2 | 4 |  |
| 39119025 | Polyetherimides and its copolymers, without load, primary forms | 2 | 2 | 2 | 2 | 4 |  |
| 39119026 | Polysulphones | 2 | 2 | 2 | 2 | 10 |  |
| 39119029 | Other polyterpenes, etc. without filler, in primary form | 14 | 14 | 14 | 14 | 10 |  |
| 39121110 | Cellulose acetate, non-plasticised, with filler, in primary form | 8 | 8 | 8 | 8 | 8 |  |
| 39121120 | Cellulose acetate, non-plasticised, without filler, in primary form | 2 | 2 | 2 | 2 | 4 |  |
| 39121200 | Cellulose acetate, plasticised, in primary form | 2 | 2 | 2 | 2 | 4 |  |
| 39122010 | Cellulose nitrate, with filler, in primary form | 14 | 14 | 14 | 14 | 10 |  |
| 39122021 | Cellulose nitrate, with filler, in alcohol with non-volatile content ≥ 65 % | 14 | 14 | 14 | 0 | 10 |  |
| 39122029 | Other cellulose nitrate, with filler, in primary form | 14 | 14 | 14 | 14 | 10 |  |
| 39123111 | Carboxymethylcellulose content ≥ 75 %, in primary form | 14 | 14 | 14 | 14 | 10 |  |
| 39123119 | Other carboxymethylcellulose, in primary form | 14 | 14 | 14 | 14 | E |  |
| 39123121 | Salts of carboxymethylcellulose content ≥ 75 %, in primary form | 14 | 14 | 14 | 14 | 10 |  |
| 39123129 | Other salts of carboxymethylcellulose, in primary form | 14 | 14 | 14 | 14 | 10 |  |
| 39123910 | Hydroxylated methyl-, ethyl-propyl cellulose, in primary form | 2 | 2 | 0 | 0 | 4 |  |
| 39123920 | Other methylcelluloses, in primary form | 2 | 2 | 2 | 2 | 10 |  |
| 39123930 | Other ethylcelluloses, in primary form | 2 | 2 | 2 | 2 | 10 |  |
| 39123990 | Other eters of cellulose, in primary form | 2 | 2 | 0 | 2 | 4 |  |
| 39129010 | Cellulose propionate, in primary form | 2 | 2 | 2 | 2 | 4 |  |
| 39129020 | Cellulose acetobutanoate, in primary form | 2 | 2 | 2 | 2 | 4 |  |
| 39129031 | Microcrystalline cellulose, in powder | 14 | 14 | 0 | 0 | 10 |  |
| 39129039 | Microcrystalline cellulose, in primary form | 14 | 14 | 14 | 14 | 10 |  |
| 39129040 | Other cellulose, in powder | 14 | 14 | 14 | 14 | 10 |  |
| 39129090 | Other cellulose and its chemical derivatives, in primary form | 14 | 14 | 11 | 14 | 10 |  |
| 39131000 | Alginic acid, its salts and esters, in primary form | 2 | 2 | 2 | 2 | 4 |  |
| 39139011 | Chlorinated/hydrochloride rubber, in pieces, clots, etc. | 2 | 2 | 2 | 2 | 4 |  |
| 39139012 | Chlorinated rubber, in other forms | 2 | 2 | 2 | 2 | 4 |  |
| 39139019 | Other natural rubber/its chemical derivatives, in primary form | 2 | 2 | 2 | 2 | 4 |  |
| 39139020 | Xanthane gum, in primary form | 2 | 2 | 2 | 2 | 4 |  |
| 39139030 | Dextran, in primary form | 2 | 2 | 2 | 2 | 4 |  |
| 39139040 | Hardened proteins, in primary form | 2 | 2 | 2 | 2 | 4 |  |
| 39139050 | Chitosan, its salts/derivatives, in primary form | 14 | 14 | 14 | 14 | 10 |  |
| 39139060 | Chondroitin sulfate and its salts | 14 | 14 | 14 | 14 | 10 |  |
| 39139090 | Other natural polymers, including modified, in primary form | 2 | 2 | 2 | 2 | 4 |  |
| 39140011 | Ion-exchangers based on sulfonated styrene-divinylbenzene copolymers | 2 | 2 | 2 | 2 | 4 |  |
| 39140019 | Other ion-exchangers based on polystyrene/its copolymers | 2 | 2 | 2 | 2 | 4 |  |
| 39140090 | Ion-exchangers based on other copolymers, in primary form | 2 | 2 | 2 | 2 | 4 |  |
| 39151000 | Waste, parings and scrap, of polymers of ethylene | 14 | 14 | 14 | 14 | 10 |  |
| 39152000 | Waste, parings and scrap, of polymers of styrene | 14 | 14 | 14 | 14 | 10 |  |
| 39153000 | Waste, parings, etc. of polymers of vinyl chloride | 14 | 14 | 14 | 14 | 10 |  |
| 39159000 | Waste, parings and scrap of other plastics | 14 | 14 | 14 | 14 | 10 |  |
| 39161000 | Monofilaments, etc. of polymers of ethylene | 16 | 16 | 16 | 16 | 10 |  |
| 39162000 | Monofilaments, etc. of polymers of vinyl chloride | 16 | 16 | 16 | 16 | 10 |  |
| 39169010 | Monofilaments, of other plastics | 16 | 16 | 16 | 16 | 10 |  |
| 39169090 | Sticks and profiles, of other plastics | 16 | 16 | 16 | 16 | 10 |  |
| 39171010 | Artificial guts of hardened protein | 2 | 2 | 2 | 2 | 4 |  |
| 39171021 | Artificial guts, of regenerate cellulose diameter ≥ 150 mm | 2 | 2 | 2 | 2 | 0 |  |
| 39171029 | Artificial guts of other cellulosic plastics | 16 | 16 | 0 | 0 | 10 |  |
| 39172100 | Rigid tubes, of polymers of ethylene | 16 | 16 | 16 | 16 | 10 |  |
| 39172200 | Rigid tubes, of polymers of propylene | 16 | 16 | 16 | 16 | 10 |  |
| 39172300 | Rigid tubes, of polymers of vinyl chloride | 16 | 16 | 16 | 16 | E |  |
| 39172900 | Rigid tubes, of other plastics | 16 | 16 | 16 | 16 | 10 |  |
| 39173100 | Flexible tubes, of plastic, capable of withstanding a minimum pressure ≥ 27,6 MPa | 16 | 16 | 16 | 16 | 10 |  |
| 39173210 | Tubes of copolymers of ethylene, non‑reinforced, without fittings | 16 | 16 | 16 | 16 | 10 |  |
| 39173221 | Semipermeable capillary tube of polypforhemodyalisis | 2 | 2 | 2 | 2 | 4 |  |
| 39173229 | Other tubes of polypropylene, non‑reinforced, without fittings | 16 | 16 | 16 | 16 | 10 |  |
| 39173230 | Tube of poly(ethylene terephthalate), non‑reinforced, without fittings | 16 | 16 | 16 | 16 | 10 |  |
| 39173240 | Tubes of silicones, non-reinforced, without fittings | 16 | 16 | 16 | 16 | 10 |  |
| 39173251 | Semipermeable capillary tube from regenerated cellulose for haemodialysis | 2 | 2 | 2 | 2 | 4 |  |
| 39173259 | Other tubes of regenerate cellulose, non‑reinforced, without fittings | 16 | 16 | 16 | 16 | 10 |  |
| 39173290 | Other tubes of plastics, non-reinforced, without fittings | 16 | 16 | 16 | 16 | E |  |
| 39173300 | Tubes of plastic, non-reinforced, without fittings | 16 | 16 | 16 | 16 | 10 |  |
| 39173900 | Other plastic tubes | 16 | 16 | 16 | 16 | 10 |  |
| 39174010 | Fittings for tubes, of plastics, used in haemodialysis | 0 | 0 | 0 | 0 | 0 |  |
| 39174090 | Other fittings for tubes, of plastics | 16 | 16 | 16 | 16 | 10 |  |
| 39181000 | Floor coverings, etc. of polymers of vinyl chloride | 16 | 16 | 16 | 16 | 10 |  |
| 39189000 | Floor coverings, walls/roofs, of other plastics | 16 | 16 | 16 | 16 | 10 |  |
| 39191000 | Plates, sheets, etc. self-adhesives, of plastics, rolls, width ≤ 20 cm | 16 | 16 | 16 | 16 | 10 |  |
| 39199000 | Other plates, sheets, strip, etc. self‑adhesive of plastics | 16 | 16 | 0 | 16 | 10 |  |
| 39201010 | Plates of polymers of ethylene, non‑reinforced, etc. roll width ≤ 66 cm | 2 | 2 | 2 | 2 | 4 |  |
| 39201091 | Plates of ethylene polymers non-reinforced etc. used for the manufacture of electric battery separators | 2 | 2 | 2 | 2 | 4 |  |
| 39201099 | Other plates of ethylene polymers, non‑reinforced, etc. | 16 | 16 | 16 | 16 | E |  |
| 39202011 | Plates of ethylene polymers non-reinforced etc. biaxially oriented, metallic/12,5 cm‑10 micrometers | 2 | 2 | 2 | 2 | 4 |  |
| 39202012 | Plates of ethylene polymers non-reinforced etc. biaxially oriented, metallic/50 cm‑25 micrometers | 2 | 2 | 2 | 2 | 4 |  |
| 39202019 | Other plates of ethylene polymers non‑reinforced etc. biaxially oriented, metallic | 16 | 16 | 16 | 16 | E |  |
| 39202090 | Other plates of ethylene polymers non‑reinforced etc. biaxially oriented, metallic | 16 | 16 | 16 | 16 | E |  |
| 39203000 | Plates of styrene polymers non-reinforced etc. | 16 | 16 | 16 | 0 | 10 |  |
| 39204310 | Plates of poly(vinyl chloride) plasticized ≥ 6 %, transparent, etc. | 16 | 16 | 0 | 16 | 10 |  |
| 39204390 | Other plates of poly(vinyl chloride), plasticized ≥ 6 %, etc. | 16 | 16 | 0 | 16 | E |  |
| 39204900 | Other plates, sheets, etc. of poly(vinyl chloride) | 16 | 16 | 16 | 16 | E |  |
| 39205100 | Plates, etc. of poly(methyl methacrylate), non-reinforced, etc. | 16 | 16 | 16 | 16 | E |  |
| 39205900 | Other plates, etc. acrylic polymers, non‑reinforced, etc. | 16 | 16 | 16 | 16 | 10 |  |
| 39206100 | Plates of polycarbonates, etc, non‑reinforced. | 16 | 16 | 16 | 16 | 10 |  |
| 39206211 | Plates, etc. of poly(ethylene terephthalate) thickness < 5 micrometers, etc. | 2 | 2 | 2 | 2 | 4 |  |
| 39206219 | Other plates, etc. of poly(ethylene terephthalate), thickness ≤ 40 micrometers | 16 | 16 | 16 | 0 | 10 |  |
| 39206291 | Plates, etc. of poly(ethylene terephthalate), width ≤ 12 cm | 16 | 16 | 16 | 16 | E |  |
| 39206299 | Other plates, etc. poly(ethylene terephthalate) | 16 | 16 | 16 | 16 | 10 |  |
| 39206300 | Plates, etc. of unsaturated polyesters, non‑reinforced | 16 | 16 | 16 | 16 | 10 |  |
| 39206900 | Plates, etc. of other polyesters non‑reinforced, etc. | 16 | 16 | 0 | 16 | 10 |  |
| 39207100 | Plates, etc. of regenerated cellulose, non‑reinforced, etc. | 16 | 16 | 16 | 16 | 10 |  |
| 39207310 | Plates, etc. of cellulose acetates, thickness ≤ 0,75 mm, non-reinforced, etc. | 16 | 16 | 16 | 16 | 10 |  |
| 39207390 | Other plates, etc. of cellulose acetate, non‑reinforced | 16 | 16 | 16 | 16 | 10 |  |
| 39207910 | Other plates, cellulose sheets, vulcanized. fibre thickness ≤ 1 mm | 2 | 2 | 2 | 2 | 4 |  |
| 39207990 | Other plates, sheets, ribbons of other cellulose derived | 16 | 16 | 16 | 16 | 10 |  |
| 39209100 | Plates, etc. poly(vinyl butyral), non‑reinforced, etc. | 16 | 16 | 16 | 16 | 10 |  |
| 39209200 | Plates, etc. of polyamides, non-reinforced, etc. | 16 | 16 | 16 | 16 | 10 |  |
| 39209300 | Plates, etc. of amino-resins, non‑reinforced, etc. | 16 | 16 | 16 | 16 | 10 |  |
| 39209400 | Plates, etc. of phenolic resins, non‑reinforced, etc. | 16 | 16 | 16 | 16 | 10 |  |
| 39209910 | Plates, etc. of silicones, non-reinforced, etc. | 16 | 16 | 16 | 16 | 10 |  |
| 39209920 | Plates, etc. of poly(vinyl alcohol), non‑reinforced, etc. | 16 | 16 | 16 | 16 | 10 |  |
| 39209930 | Plates, etc. of vinyl fluoride polymers, non-reinforced, etc. | 2 | 2 | 2 | 2 | 4 |  |
| 39209940 | Plates, etc. of polyimides, non-reinforced, etc. | 2 | 2 | 2 | 2 | 4 |  |
| 39209950 | Plates, etc. of poly(chlorotrifluoroethylene), non‑reinforced, etc | 2 | 2 | 2 | 2 | 4 |  |
| 39209990 | Other plates, etc. of other plastic, non‑alveolar, etc. | 16 | 16 | 16 | 16 | 10 |  |
| 39211100 | Other plates, etc. of polymers of styrene, alveolar | 16 | 16 | 16 | 16 | 10 |  |
| 39211200 | Other plates, etc. of polymers of vinyl chloride, alveolar | 16 | 16 | 16 | 16 | 10 |  |
| 39211310 | Other plates, etc. of polyester, 24 ≤ pores ≤ 157, 3, 5 ≤ pka ≤ 4 | 2 | 2 | 2 | 2 | 4 |  |
| 39211390 | Other plates, etc. of polyurethanes, alveolar | 16 | 16 | 16 | 16 | 10 |  |
| 39211400 | Other plates, etc. of regenerated cellulose, alveolar | 16 | 16 | 16 | 16 | 10 |  |
| 39211900 | Other plates, etc. of other plastics, alveolar | 16 | 16 | 16 | 0 | 10 |  |
| 39219011 | Plates, etc of melamine-formaldehyde resin, stratified | 16 | 16 | 16 | 16 | 10 |  |
| 39219012 | Other plates, etc. of other plastics with polyethylene support | 2 | 2 | 2 | 2 | 4 |  |
| 39219019 | Other plates, etc. of other plastics, stratified | 16 | 16 | 16 | 16 | E |  |
| 39219020 | Other plates, etc. of other plastics, reinforced | 2 | 2 | 2 | 2 | 4 |  |
| 39219090 | Other foils, sheets, film, plates and strips, of plastics | 16 | 16 | 0 | 0 | 10 |  |
| 39221000 | Baths, shower-baths, sinks and wash‑basin, of plastics | 18 | 18 | 18 | 18 | 15 |  |
| 39222000 | Lavatory seats and covers, of plastic | 18 | 18 | 18 | 18 | 15 |  |
| 39229000 | Other articles for sanitary and hygienic uses, of plastic | 18 | 18 | 18 | 18 | 15 |  |
| 39231010 | Plastic cases, used to hold discs for laser reading systems | 18 | 18 | 18 | 18 | 10 |  |
| 39231090 | Other boxes, cases, crates, similar articles, etc. of plastic | 18 | 18 | 18 | 18 | E |  |
| 39232110 | Sacks, bags, cartridge, of ethylene polymers, capacity ≤ 1 000 cm3 | 18 | 18 | 18 | 18 | E |  |
| 39232190 | Other sacks, bags, cartridge, of ethylene polymers | 18 | 18 | 18 | 18 | E |  |
| 39232910 | Sacks, bags, cartridge, of other plastics, capacity ≤ 1 000cm3 | 18 | 18 | 18 | 18 | E |  |
| 39232990 | Other sacks, bags and cartridge, of other plastic | 18 | 18 | 18 | 18 | E |  |
| 39233000 | Carboys, bottles, flasks, similar articles, of plastic | 18 | 18 | 18 | 18 | 15 |  |
| 39234000 | Spools, cops, bobbins and similar supports, of plastic | 18 | 18 | 18 | 18 | 10 |  |
| 39235000 | Corks, lids, caps and other devices for closing containers | 18 | 18 | 18 | 18 | E |  |
| 39239000 | Other articles for closing containers, of plastic | 18 | 18 | 18 | 18 | E |  |
| 39241000 | Tableware, kitchenware, other household articles, of plastic | 18 | 18 | 15 | 18 | 10 |  |
| 39249000 | Other articles of hygiene/toilet articles, of plastic | 18 | 18 | 18 | 18 | 10 |  |
| 39251000 | Reservoirs, tanks, vats, etc. of plastics, capacity > 300 l | 18 | 18 | 18 | 18 | 10 |  |
| 39252000 | Doors, windows, their frame, thresholds, etc. of plastic | 18 | 18 | 18 | 18 | 10 |  |
| 39253000 | Shutters, blinds, similar articles and parts, of plastic | 18 | 18 | 18 | 18 | 10 |  |
| 39259010 | Other artifacts for equipping buildings, of expanded polystyrene | 18 | 18 | 18 | 18 | 10 |  |
| 39259090 | Other artifacts for equipping buildings | 18 | 18 | 18 | 18 | 10 |  |
| 39261000 | Office supplies and school supplies, of plastics | 18 | 18 | 18 | 18 | 10 |  |
| 39262000 | Clothing and clothing accessories (including gloves, mittens and similar items), of plastic | 18 | 18 | 18 | 18 | 10 |  |
| 39263000 | Fittings for furniture, coachwork or similar, of plastic | 18 | 18 | 18 | 18 | 10 |  |
| 39264000 | Statuettes and other ornamental articles, of plastic | 18 | 18 | 18 | 18 | 10 |  |
| 39269010 | Washers of plastic | 18 | 18 | 18 | 18 | 10 |  |
| 39269021 | Transmission belts or belting, of plastic | 18 | 18 | 18 | 18 | 10 |  |
| 39269022 | Conveyor or elevator belts or belting, of plastic | 18 | 18 | 18 | 18 | 15 |  |
| 39269030 | Plastic bags for medical use (colostomy, haemodialysis) | 0 | 0 | 0 | 0 | 0 |  |
| 39269040 | Laboratory and pharmaceutical articles, of plastic | 18 | 18 | 18 | 18 | 10 |  |
| 39269050 | Other accessories of plastic, used for haemodialysis, obturators | 0 | 0 | 0 | 0 | 0 |  |
| 39269061 | Rings of circular cross section of tetrafluoroethylene and ether | 2 | 2 | 2 | 2 | 4 |  |
| 39269069 | Rings of circular cross section of plastic | 18 | 18 | 18 | 18 | 10 |  |
| 39269090 | Other articles of plastic | 18 | 18 | 18 | 18 | E |  |
| 40011000 | Natural rubber latex, whether or not prevulcanised | 0 | 4 | 4 | 0 | E |  |
| 40012100 | Natural rubber in other forms: smoked sheets | 4 | 4 | 4 | 4 | E |  |
| 40012200 | Technically specified natural rubber, other forms | 0 | 4 | 4 | 4 | E |  |
| 40012910 | Creped natural rubber | 4 | 4 | 4 | 4 | E |  |
| 40012920 | Natural rubber granulated or compressed | 4 | 4 | 4 | 4 | E |  |
| 40012990 | Natural rubber in other forms | 4 | 4 | 4 | 0 | E |  |
| 40013000 | Balata, gutta-percha, guayule, chicle, similar natural gums | 4 | 4 | 4 | 4 | 15 |  |
| 40021110 | Rubber of latex of styrene-butadiene | 12 | 12 | 12 | 12 | 15 |  |
| 40021120 | Rubber of latex of carboxylated styrene‑butadiene | 12 | 12 | 12 | 0 | 10 |  |
| 40021911 | Styrene-butadiene rubber, in foils, sheets, strips | 12 | 12 | 12 | 12 | 10 |  |
| 40021912 | Styrene-butadiene rubber, food grade, primary form | 12 | 12 | 12 | 12 | 10 |  |
| 40021919 | Styrene-butadiene rubber, in other primary forms | 12 | 12 | 12 | 0 | 10 |  |
| 40021920 | Carboxylated styrene-butadiene rubber, in foils, etc. | 12 | 12 | 12 | 12 | 10 |  |
| 40022010 | Butadiene rubber oil | 2 | 2 | 2 | 2 | 4 |  |
| 40022090 | Butadiene rubber, in foil, sheets, strip, etc. | 0 | 12 | 12 | 0 | 10 |  |
| 40023100 | Isobutene-isoprene (butyl) rubber, in foils, etc. | 2 | 2 | 2 | 2 | 4 |  |
| 40023900 | Isobutene-isoprene rubber halogenated, in foils, etc | 2 | 2 | 2 | 2 | 4 |  |
| 40024100 | Latex of rubber of chloroprene (chlorobutadiene) | 2 | 2 | 2 | 2 | 4 |  |
| 40024900 | Chloroprene (chlorobutadiene) rubber, in foils, etc. | 2 | 2 | 0 | 2 | 4 |  |
| 40025100 | Latex of rubber of acrylonitrile-butadiene | 12 | 12 | 12 | 12 | 10 |  |
| 40025900 | Acrylonitrile-butadiene rubber, in foils, sheets, etc. | 12 | 25 | 12 | 12 | E |  |
| 40026000 | Isoprene rubber in foils, sheets, strip, etc. | 2 | 2 | 2 | 2 | 4 |  |
| 40027000 | Non-conjugated ethylene-propylene-diene rubber, in foils | 0 | 12 | 12 | 12 | E |  |
| 40028000 | Mixtures of natural rubber with synthetic rubber, etc. | 12 | 12 | 12 | 12 | 10 |  |
| 40029100 | Latex of other synthetic or artificial rubber | 12 | 12 | 12 | 12 | 10 |  |
| 40029910 | Styrene-isoprene-styrene rubber in foils, sheets, etc. | 12 | 12 | 12 | 12 | 10 |  |
| 40029920 | Ethylene-propylene-nonconjugated diene‑propylene (EPDM-propylene) rubber, etc. | 2 | 2 | 2 | 2 | 4 |  |
| 40029930 | Hydrogenated acrylonitrile-butadiene rubber | 2 | 2 | 2 | 2 | 4 |  |
| 40029990 | Other synthetic and artificial rubber, in foils, etc. | 12 | 12 | 12 | 12 | 10 |  |
| 40030000 | Regenerated rubber, in primary forms or in sheets, foils or strips | 12 | 12 | 12 | 12 | 10 |  |
| 40040000 | Waste, scrap and parings, of non-hard rubber, whether or not reduced to powder or granules | 12 | 12 | 12 | 12 | 10 |  |
| 40051010 | Ethylene-propylene-diene rubber, etc. with silica, granules | 2 | 2 | 2 | 2 | 4 |  |
| 40051090 | Other vulcanized rubber with carbon black/silica, in foils, etc. | 14 | 14 | 14 | 14 | E |  |
| 40052000 | Mixtures rubber, unvulcanised, in solution, dispersions | 14 | 14 | 14 | 14 | 10 |  |
| 40059110 | Preparation based on rubber, for making chewing gums, etc. | 14 | 14 | 14 | 14 | 10 |  |
| 40059190 | Other mixtures rubber, unvulcanised, in plates, sheets, strip | 14 | 14 | 14 | 14 | 10 |  |
| 40059910 | Preparation based on rubber, for making chewing gums, etc. primary forms | 14 | 14 | 14 | 14 | 10 |  |
| 40059990 | Other mixture rubbers, unvulcanised, in primary forms | 14 | 14 | 14 | 14 | 15 |  |
| 40061000 | Camel-back for retreading, of rubber, unvulcanised | 14 | 14 | 14 | 14 | 15 |  |
| 40069000 | Other forms and articles of rubber, unvulcanised | 14 | 14 | 14 | 14 | 10 |  |
| 40070011 | Vulcanised rubber thread, covered with silicon | 14 | 14 | 14 | 0 | 10 |  |
| 40070019 | Other vulcanised rubber thread | 14 | 14 | 14 | 14 | 10 |  |
| 40070020 | Vulcanised rubber cord | 14 | 14 | 14 | 14 | 15 |  |
| 40081100 | Plates, sheets, etc. of rubber vulcanised, alveolar, non-hardened | 14 | 14 | 14 | 14 | 10 |  |
| 40081900 | Plates, sheets, strips, rods and profiles, of non-hardened vulcanized rubber | 14 | 14 | 14 | 14 | 10 |  |
| 40082100 | Plates, sheets, etc. of rubber, non‑vulcanized, alveolar, non-hardened | 14 | 14 | 11 | 14 | 10 |  |
| 40082900 | Rods/profiles of rubber vulcanized, non‑alveolar, non-hardened | 14 | 14 | 14 | 14 | 10 |  |
| 40091100 | Tubes of vulcanized rubber, non-hardened, non-reinforced, without accessories | 14 | 14 | 10 | 14 | 10 |  |
| 40091210 | Tubes of vulcanized rubber, non-hardened, non-reinforced, with accessories, rupture ≥ 17 | 14 | 14 | 10 | 14 | 10 |  |
| 40091290 | Other vulcanized rubber, non-hardened, non-reinforced, with accessories | 14 | 14 | 10 | 14 | 10 |  |
| 40092110 | Tubes of vulcanized rubber, non-hardened, reinforced with metal, without accessories, rupture ≥ 17 | 14 | 14 | 10 | 14 | 15 |  |
| 40092190 | Other vulcanized rubber, non-hardened, reinforced with metal, without accessories | 14 | 14 | 10 | 14 | 10 |  |
| 40092210 | Tubes of vulcanized rubber, non-hardened, reinforced with metal, without accessories, rupture ≥ 17 | 14 | 14 | 10 | 14 | 15 |  |
| 40092290 | Other tubes of vulcanized rubber, non‑hardened, reinforced with metal, without accessories | 14 | 14 | 10 | 14 | 10 |  |
| 40093100 | Rubber tube vulcanized, non-hardened, reinforced with textile materials, without accessories | 14 | 14 | 10 | 14 | 10 |  |
| 40093210 | Rubber tube vulcanized, reinforced with textile materials, with accessories, rupture ≥ 17 | 14 | 14 | 10 | 14 | 10 |  |
| 40093290 | Other rubber tubes vulcanized, reinforced with textile materials, with accessories | 14 | 14 | 10 | 14 | 10 |  |
| 40094100 | Rubber tubes vulcanized, non-hardened, reinforced with other materials, without accessories | 14 | 14 | 10 | 14 | 10 |  |
| 40094210 | Rubber tube vulcanized, reinforced with other materials, without accessories, rupture ≥ 17 | 14 | 14 | 10 | 14 | 10 |  |
| 40094290 | Other rubber tubes vulcanized, reinforced with other materials, with accessories | 14 | 14 | 10 | 14 | 10 |  |
| 40101100 | Conveyor belt of rubber vulcanized, reinforced only with metal | 14 | 14 | 14 | 14 | 10 |  |
| 40101200 | Conveyor belt of rubber vulcanized, reinforced with textile materials | 14 | 14 | 14 | 14 | 10 |  |
| 40101900 | Other conveyor belt, of vulcanised rubber | 14 | 14 | 14 | 14 | 10 |  |
| 40103100 | Transmission belts trapezoidal, ribbed, 60 < circumference ≤ 180 cm | 14 | 14 | 10 | 14 | 10 |  |
| 40103200 | Transmission belts trapezoidal, non‑ribbed, 60 < circumference ≤ 180 cm | 14 | 14 | 10 | 14 | 10 |  |
| 40103300 | Transmission belt trapezoidal, ribbed, 180 < circumference ≤ 240 cm | 14 | 14 | 10 | 14 | 10 |  |
| 40103400 | Transmission belt trapezoidal, non-ribbed, 180 < circumference ≤ 240 cm | 14 | 14 | 10 | 14 | 10 |  |
| 40103500 | Transmission belt, synchronous, 80 < circumference ≤ 150 cm | 14 | 14 | 10 | 14 | 10 |  |
| 40103600 | Transmission belt, synchronous, 150 < circumference ≤ 198 cm | 14 | 14 | 10 | 14 | 10 |  |
| 40103900 | Other transmission belts | 14 | 14 | 10 | 14 | 10 |  |
| 40111000 | New tires for automobiles of passengers | 35 | 16 | 5 | 16 | E |  |
| 40112010 | New tires for buses or trucks, measuring=11, 00-24 | 16 | 16 | 10 | 16 | 10 |  |
| 40112090 | Other new tires for buses or trucks | 35 | 16 | 5 | 16 | E |  |
| 40113000 | New tires for airplanes | 0 | 0 | 0 | 0 | 0 |  |
| 40114000 | New tires for motorcycles | 35 | 16 | 16 | 16 | 10 |  |
| 40115000 | New tires for bicycles | 16 | 16 | 16 | 16 | 10 |  |
| 40116100 | New tires, for vehicles, agricultural/forest machines | 16 | 16 | 16 | 16 | 10 |  |
| 40116200 | New tires, for vehicles, machines for construction/industrial maintenance, ring ≤ 61 cm | 35 | 16 | 16 | 16 | 10 |  |
| 40116310 | Radial tires, new, for "dumpers", ring ≥ 1 448 mm | 35 | 2 | 2 | 2 | 4 |  |
| 40116320 | Other new tires, for construction vehicles, ring ≥ 1 143 mm | 2 | 2 | 2 | 2 | 4 |  |
| 40116390 | Other new tires, for construction vehicles ring > 61 cm, spine | 16 | 16 | 16 | 16 | 10 |  |
| 40116910 | Other new tires, band fish spine, ring ≥ 1 143 mm | 2 | 2 | 2 | 2 | 4 |  |
| 40116990 | Other new tires, of rubber, band fish spine | 16 | 16 | 16 | 16 | 10 |  |
| 40119210 | Other new tires, for agricultural/forest vehicles measuring: 4,00-15, etc | 16 | 16 | 10 | 16 | 10 |  |
| 40119290 | Other new tires, for forest/agricultural vehicles | 16 | 16 | 10 | 16 | 10 |  |
| 40119300 | Other new tires, for construction vehicles ring ≤ 61 cm | 16 | 16 | 10 | 16 | 10 |  |
| 40119410 | Other radial tires, new, "dumpers", ring ≥ 1 448 mm | 2 | 2 | 2 | 2 | 4 |  |
| 40119420 | Other new tires, for construction vehicles ring ≤ 1 143 mm | 2 | 2 | 2 | 2 | 4 |  |
| 40119490 | Other new tires, for construction vehicles ring ≤ 61 cm | 16 | 16 | 10 | 16 | 10 |  |
| 40119910 | New tires, for tractors/agriculture, ring ≤ 1 143 mm | 2 | 2 | 2 | 2 | 10 |  |
| 40119990 | Other new rubber tires | 16 | 16 | 10 | 16 | 10 |  |
| 40121100 | Retreaded tires, for passenger automobiles | 16 | 16 | 16 | 16 | E |  |
| 40121200 | Retreaded tires, of bus and trucks | 16 | 16 | 16 | 16 | E |  |
| 40121300 | Retreaded tires, of aerial vehicles | 16 | 16 | 16 | 16 | E |  |
| 40121900 | Other retreaded tires | 16 | 16 | 16 | 16 | E |  |
| 40122000 | Used rubber tires | 16 | 16 | 16 | 16 | E |  |
| 40129010 | Flaps for rubber tires | 16 | 16 | 10 | 16 | E |  |
| 40129090 | Protecting, bands wheelwork, etc. for tires of rubber | 16 | 16 | 10 | 16 | E |  |
| 40131010 | Inner tubes of rubber, for tires of bus, etc. measuring=11, 00-24 | 16 | 16 | 10 | 16 | 10 |  |
| 40131090 | Inner tubes rubber, for tires of automobiles, etc. | 16 | 16 | 10 | 16 | 10 |  |
| 40132000 | Inner tubes rubber, for tires of bicycles | 16 | 16 | 16 | 16 | 10 |  |
| 40139000 | Other inner tubes, of rubber | 16 | 16 | 10 | 16 | 10 |  |
| 40141000 | Contraceptives, of vulcanized rubber, non‑hardened | 10 | 10 | 10 | 10 | E |  |
| 40149010 | Ice-bags and hot-water, of vulcanized rubber, non-hardened | 16 | 16 | 16 | 16 | 15 |  |
| 40149090 | Other hygienic articles, etc. of vulcanized rubber, non-hardened | 16 | 16 | 16 | 16 | 15 |  |
| 40151100 | Gloves for surgery, of vulcanized rubber, non-hardened | 16 | 16 | 16 | 16 | 15 |  |
| 40151900 | Other gloves, of vulcanised rubber, non‑hardened | 16 | 35 | 16 | 16 | 10 |  |
| 40159000 | Other apparel and accessories, of vulcanised rubber, non-hardened | 16 | 16 | 16 | 16 | 15 |  |
| 40161010 | Parts of automobiles, etc. vulcanised rubber alveolar, non-hardened | 16 | 16 | 16 | 16 | 10 |  |
| 40161090 | Other works of vulcanised rubber alveolar, non-hardened | 16 | 16 | 16 | 16 | 10 |  |
| 40169100 | Covering for pavements, etc. of vulcanised rubber, non-hardened | 16 | 16 | 10 | 16 | 10 |  |
| 40169200 | Erasers | 16 | 16 | 16 | 16 | 15 |  |
| 40169300 | Gaskets, washers, similar, of vulcanised rubber, non-hardened | 16 | 16 | 10 | 16 | E |  |
| 40169400 | Fenders to moor embarkations, of vulcanized rubber, non-hardened | 16 | 16 | 16 | 16 | 15 |  |
| 40169510 | Inflatable articles of rescue, of vulcanised rubber, non-hardened | 16 | 16 | 16 | 16 | 15 |  |
| 40169590 | Other inflatable articles, of vulcanized rubber, non-hardened | 16 | 16 | 16 | 16 | 15 |  |
| 40169910 | Stoppers of EPDM for capacitors, sealing caps with terminal holes | 2 | 2 | 2 | 2 | 10 |  |
| 40169990 | Other articles of vulcanised rubber other than hard rubber | 16 | 16 | 10 | 16 | E |  |
| 40170000 | Hard rubber and other articles of hard rubber | 16 | 16 | 10 | 16 | 10 |  |
| 41012000 | Raw hides and skins, whole, with weight restriction | 2 | 2 | 2 | 2 | 10 |  |
| 41015010 | Whole leathers/skin of bovine, non-split, width ≤ 16 kg | 2 | 2 | 2 | 2 | 4 |  |
| 41015020 | Whole leathers/skin, bovine, grain splits, width ≤ 16 kg | 2 | 2 | 2 | 2 | 10 |  |
| 41015030 | Whole leather/skin, bovine splits (other than grain sp.), width ≤ 16 kg | 2 | 2 | 2 | 2 | 10 |  |
| 41019010 | Other leathers/skin, bovine, non-split | 2 | 2 | 2 | 2 | 10 |  |
| 41019020 | Other leathers/skin, of bovine, grain splits | 2 | 2 | 2 | 2 | 10 |  |
| 41019030 | Other leathers/skin, of bovine, splits (than grain splits) | 2 | 2 | 2 | 2 | 10 |  |
| 41021000 | Skin in brute, sheep, with wool | 2 | 2 | 2 | 2 | 4 |  |
| 41022100 | Skin in brute, sheep, "pickled" | 2 | 2 | 2 | 2 | 10 |  |
| 41022900 | Other skin in brute, sheep, waxed or without wool | 2 | 2 | 2 | 2 | 10 |  |
| 41032000 | Skin in brute, of reptiles | 2 | 2 | 2 | 2 | 10 |  |
| 41033000 | Leathers/skin, of swine, in brute | 2 | 2 | 2 | 2 | 4 |  |
| 41039000 | Skin in brute, of other animals | 2 | 2 | 2 | 2 | 4 |  |
| 41041111 | Whole leathers of bovines, non-split "wet blue", surface ≤ 2,6 m2 | 4 | 4 | 4 | 4 | 4 |  |
| 41041112 | Whole leather of bovines, splits (than grain split) ≤ 2,6 m2 | 8 | 8 | 8 | 8 | E |  |
| 41041113 | Other leathers of bovines, non-split, pre‑vegetable tanning | 10 | 10 | 10 | 10 | E |  |
| 41041114 | Other leathers bovines, including buffalos, wet split (than grain split) | 8 | 8 | 8 | 8 | E |  |
| 41041119 | Equine leathers, wet state, split (than grain split) | 10 | 10 | 10 | 10 | E |  |
| 41041121 | Whole leathers of bovine, split "wet blue", surface ≤ 2,6 m2 | 4 | 4 | 4 | 4 | 15 |  |
| 41041122 | Whole leathers of bovines, grain splits surface ≤ 2,6 m2 | 8 | 8 | 8 | 8 | E |  |
| 41041123 | Other tanned bovine, split, wet, vegetable pre-tanned | 10 | 10 | 10 | 10 | E |  |
| 41041124 | Other leathers of bovines, including buffalos, wet, grain splits | 8 | 8 | 8 | 8 | 8 |  |
| 41041129 | Other equine leathers, wet, grain splits | 10 | 10 | 10 | 10 | E |  |
| 41041910 | Other whole leathers of bovines, "wet blue", surface ≤ 2,6 m2 | 4 | 4 | 4 | 4 | 15 |  |
| 41041920 | Other leathers/skins, whole, bovines, wet state, surface ≤ 2,6 m2 | 8 | 8 | 8 | 8 | E |  |
| 41041930 | Other leathers/skins, bovines, wet state, vegetable pre-tanned | 10 | 10 | 10 | 10 | E |  |
| 41041940 | Other leathers/skins, bovines, including buffalos, wet | 8 | 8 | 8 | 8 | E |  |
| 41041990 | Leathers/skins, equine, wet state | 10 | 10 | 10 | 10 | 8 |  |
| 41044110 | Whole leather of bovines, dry state, grain splits surface ≤ 2,6 m2 | 8 | 8 | 8 | 8 | E |  |
| 41044120 | Leather of bovines and buffalos, dry state, grain vegetable-tanned, for soles | 10 | 10 | 10 | 10 | E |  |
| 41044130 | Other leathers/skins of bovines, dry state, grain splits | 10 | 10 | 10 | 10 | 8 |  |
| 41044190 | Leathers/skins equine, dry state, grain splits | 10 | 10 | 10 | 10 | E |  |
| 41044910 | Other leathers/skins, of bovines, dry state, surface ≤ 2,6 m2 | 8 | 8 | 8 | 8 | E |  |
| 41044920 | Other leathers/skins of bovines, dry state | 10 | 10 | 10 | 10 | 8 |  |
| 41044990 | Other leathers/skins equine, dry state | 10 | 10 | 10 | 10 | E |  |
| 41051010 | Waxed skins of sheep, wet, vegetable pre‑tanned | 10 | 10 | 10 | 10 | E |  |
| 41051021 | Waxed skins of sheep tanned chromo "wet blue" | 8 | 8 | 8 | 8 | 8 |  |
| 41051029 | Other waxed skins of sheep, pre-tanned | 8 | 8 | 8 | 8 | E |  |
| 41051090 | Other waxed skins of sheep, tanned | 10 | 10 | 10 | 10 | E |  |
| 41053000 | Dehaired skins of sheep, dry state, crust | 10 | 10 | 10 | 10 | 8 |  |
| 41062110 | Leathers/skins of goats vegetable pre‑tanned | 10 | 10 | 10 | 10 | E |  |
| 41062121 | Leathers/skins of goats in the wet state "wet blue" | 8 | 8 | 8 | 8 | 8 |  |
| 41062129 | Other leathers/skins of goats in the wet state pre-tanned | 10 | 10 | 10 | 10 | E |  |
| 41062190 | Other leathers/skins of goats, tanned | 10 | 10 | 10 | 10 | E |  |
| 41062200 | Leathers/skins of goats, in the dry state "crust" | 10 | 10 | 10 | 10 | E |  |
| 41063110 | Leathers/skins of swine, tanned, wet state "wet blue" | 8 | 8 | 8 | 8 | 8 |  |
| 41063190 | Other leathers/skins, of swine, tanned, wet state | 10 | 10 | 10 | 10 | 8 |  |
| 41063200 | Leathers/skins, of swine, tanned, dry state (crust) | 10 | 10 | 10 | 10 | 8 |  |
| 41064000 | Leathers/skins, of reptiles, tanned or "crust" | 10 | 10 | 10 | 10 | E |  |
| 41069100 | Leathers/skins, of other animals, tanned in wet state | 10 | 10 | 10 | 10 | E |  |
| 41069200 | Leathers/skins, of other animals, dry state "crust" | 10 | 10 | 10 | 10 | E |  |
| 41071110 | Whole leathers of bovines, full grains, prepared surface ≤ 2,6 m2 | 8 | 8 | 8 | 8 | 8 |  |
| 41071120 | Other whole leathers/skins of bovines, full grains, prepared | 10 | 10 | 10 | 10 | E |  |
| 41071190 | Leathers/skins, equine, whole, full grains, prepared | 10 | 10 | 10 | 10 | E |  |
| 41071210 | Whole leathers/skins of bovines, prepared surface ≤ 2,6 m2 | 8 | 8 | 8 | 8 | E |  |
| 41071220 | Other whole leathers/skins of bovines, prepared, etc. | 10 | 10 | 10 | 10 | 8 |  |
| 41071290 | Other whole leathers/skins, equine, prepared | 10 | 10 | 10 | 10 | 8 |  |
| 41071910 | Whole leathers/skins of bovines, prepared surface ≤ 2,6 m2 | 8 | 8 | 8 | 8 | E |  |
| 41071920 | Other whole leathers/skins of bovines, prepared | 10 | 10 | 10 | 10 | 8 |  |
| 41071990 | Leathers/skins, equine, whole, prepared after tanned | 10 | 10 | 10 | 10 | E |  |
| 41079110 | Whole skins of bovines, prepared, full grains, unsplit | 10 | 10 | 10 | 10 | E |  |
| 41079190 | Leathers/skins, equine, prepared, non-split | 10 | 10 | 10 | 10 | E |  |
| 41079210 | Leathers/skins, bovines, prepared, grain splits | 10 | 10 | 10 | 10 | 8 |  |
| 41079290 | Leathers/skins, equine, prepared, grain splits | 10 | 10 | 10 | 10 | 15 |  |
| 41079910 | Other leathers/skins, bovines, prepared | 10 | 10 | 10 | 10 | E |  |
| 41079990 | Other leathers/skins, equine, prepared | 10 | 10 | 10 | 10 | E |  |
| 41120000 | Leather further prepared after tanning, of sheep, etc. | 10 | 10 | 10 | 10 | 8 |  |
| 41131010 | Goats leathers, chrome-tanned, with finishing | 10 | 10 | 10 | 10 | E |  |
| 41131090 | Other goats leathers, prepared after tanning, etc. | 10 | 10 | 10 | 10 | E |  |
| 41132000 | Swine leathers, prepared after tanning, etc. | 10 | 10 | 10 | 10 | 8 |  |
| 41133000 | Reptile leathers, prepared after tanning, etc. | 10 | 10 | 10 | 10 | E |  |
| 41139000 | Leathers of other animals, prepared after tanning, etc. | 10 | 10 | 10 | 10 | E |  |
| 41141000 | Leathers/skins chamois (including combination chamois) | 10 | 10 | 10 | 10 | 10 |  |
| 41142010 | Leathers/skins varnished or covered | 10 | 10 | 10 | 10 | 10 |  |
| 41142020 | Leathers and skins metallized | 10 | 10 | 10 | 10 | E |  |
| 41151000 | Composition leather based on leather, etc. | 10 | 10 | 10 | 10 | 10 |  |
| 41152000 | Leather trimmings and other waste, etc. | 10 | 10 | 10 | 10 | E |  |
| 42010010 | Saddlery and harness article, of natural or reconstituted leather | 20 | 20 | 20 | 20 | E |  |
| 42010090 | Saddlery and harness, of other materials | 20 | 20 | 20 | 20 | E |  |
| 42021100 | Trunks, suitcases, etc., natural or reconstituted leather | 20 | 20 | 20 | 20 | E |  |
| 42021210 | Trunks, suitcases, etc., of plastics | 20 | 20 | 8 | 20 | 15 |  |
| 42021220 | Trunks, suitcases, etc., of textile materials | 20 | 20 | 8 | 20 | E |  |
| 42021900 | Trunks, suitcases, etc., of other materials | 20 | 20 | 8 | 20 | E |  |
| 42022100 | Purses, with an outer surface of natural or reconstituted leather | 20 | 20 | 20 | 20 | E |  |
| 42022210 | Purses of plastic sheeting | 35 | 35 | 17 | 20 | E |  |
| 42022220 | Purses of textile materials | 35 | 35 | 20 | 20 | E |  |
| 42022900 | Purses of other materials | 20 | 20 | 20 | 20 | E |  |
| 42023100 | Pockets articles/purses of natural or reconstituted leather, etc. | 20 | 20 | 20 | 20 | E |  |
| 42023200 | Pockets articles/purses of plastic sheeting/textile materials | 20 | 20 | 20 | 20 | E |  |
| 42023900 | Pockets articles/purses of other materials | 20 | 20 | 20 | 20 | E |  |
| 42029100 | Other articles with outer surface of natural or reconstituted leather | 20 | 20 | 20 | 20 | E |  |
| 42029200 | Other articles of plastic sheeting/of textile materials | 35 | 35 | 20 | 20 | E |  |
| 42029900 | Other articles of other materials | 20 | 20 | 20 | 20 | E |  |
| 42031000 | Apparel of natural leather or composition | 20 | 20 | 20 | 20 | E |  |
| 42032100 | Gloves, mittens, etc. for sports, of natural or reconstituted leather | 20 | 20 | 20 | 20 | E |  |
| 42032900 | Other gloves, mittens, etc. of natural or reconstituted leather | 20 | 20 | 20 | 20 | E |  |
| 42033000 | Belts and bandoliers, etc. of natural or reconstituted leather | 20 | 20 | 20 | 20 | E |  |
| 42034000 | Other clothing accessories, of natural or reconstituted leather | 20 | 20 | 20 | 20 | E |  |
| 42050000 | Other articles of natural or reconstituted leather | 20 | 20 | 20 | 20 | E |  |
| 42060000 | Articles of gut, bladder or tendons | 20 | 20 | 20 | 20 | E |  |
| 43011000 | Raw furskins, of mink, whole, etc. | 10 | 10 | 10 | 10 | E |  |
| 43013000 | Raw furskins, of astrakhan lamb, etc. whole, etc. | 10 | 10 | 10 | 10 | E |  |
| 43016000 | Raw furskins, of fox, whole, etc. | 10 | 10 | 10 | 10 | E |  |
| 43018000 | Raw furskins, of other animals, whole | 10 | 10 | 10 | 10 | E |  |
| 43019000 | Heads, tails, paws, etc. of animals used in the skins industry | 10 | 10 | 10 | 10 | E |  |
| 43021100 | Tanned/dressed furskins, of mink, whole, unassembled | 14 | 14 | 14 | 14 | E |  |
| 43021910 | Tanned/dressed furskins, of sheep, whole, unassembled | 14 | 14 | 14 | 14 | 10 |  |
| 43021990 | Tanned/dressed furskins of other animals, whole, unassembled | 14 | 14 | 14 | 14 | 10 |  |
| 43022000 | Heads, tails, paws, etc. tanned/whole, unassembled | 14 | 14 | 14 | 14 | E |  |
| 43023000 | Tanned/dressed furskins whole/pieces, etc. assembled | 14 | 14 | 14 | 14 | E |  |
| 43031000 | Articles of apparel/clothing accessories, of furskin | 20 | 20 | 20 | 20 | 15 |  |
| 43039000 | Other articles of furskin | 20 | 20 | 20 | 20 | E |  |
| 43040000 | Artificial fur and articles thereof | 20 | 20 | 20 | 20 | E |  |
| 44011000 | Firewood in any state | 2 | 2 | 2 | 2 | 10 |  |
| 44012100 | Coniferous wood, in chips or particles | 2 | 2 | 2 | 2 | 10 |  |
| 44012200 | Non-coniferous wood, in chips or particles | 2 | 2 | 2 | 2 | 4 |  |
| 44013100 | Wood pellets | 2 | 2 | 2 | 2 | 10 |  |
| 44013900 | Other sawdust and waste, of wood | 2 | 2 | 2 | 2 | 10 |  |
| 44021000 | Bamboo wood charcoal, even agglomerated | 2 | 2 | 2 | 2 | 10 |  |
| 44029000 | Other wood charcoal, even agglomerated | 2 | 2 | 2 | 2 | 10 |  |
| 44031000 | Wood in the rough, treated with paint, creosote, etc. | 2 | 2 | 2 | 2 | 10 |  |
| 44032000 | Coniferous wood, in rough | 2 | 2 | 2 | 2 | 10 |  |
| 44034100 | Wood of dark or light red meranti, etc. in rough | 2 | 2 | 2 | 2 | 10 |  |
| 44034900 | Other tropical wood, in rough | 2 | 2 | 2 | 2 | 10 |  |
| 44039100 | Wood oak (Quercus spp.), in rough | 2 | 2 | 2 | 2 | 10 |  |
| 44039200 | Wood beech (Fagus spp.), in rough | 2 | 2 | 2 | 2 | 10 |  |
| 44039900 | Other wood, in rough | 2 | 2 | 2 | 2 | 10 |  |
| 44041000 | Hoopwood, stakes, etc. of coniferous | 2 | 2 | 2 | 2 | 10 |  |
| 44042000 | Hoopwood, stakes, etc. of non-coniferous | 2 | 2 | 2 | 2 | 10 |  |
| 44050000 | Wood wool and wood flour | 2 | 2 | 2 | 2 | 10 |  |
| 44061000 | Sleepers wood, for railroads, etc. not impregnated | 4 | 4 | 4 | 4 | 15 |  |
| 44069000 | Other wood sleepers, for railroads or similar | 4 | 4 | 4 | 4 | 15 |  |
| 44071000 | Coniferous wood, sawn/cut in sheets etc. thickness > 6 mm | 6 | 6 | 6 | 6 | 15 |  |
| 44072100 | Mahogany wood, lengthwise sawn, cut in sheets, thickness > 6 mm | 6 | 6 | 6 | 6 | E |  |
| 44072200 | Virola, imbuia, balsa, sawn/cut, lengthwise, in sheets, thickness > 6 mm | 6 | 6 | 6 | 6 | 4 |  |
| 44072500 | Dark red meranti wood, etc. sawn, cut in sheets thickness > 6 mm | 6 | 6 | 6 | 6 | E |  |
| 44072600 | White lauan wood, etc. sawn, cut in sheets thickness >6 mm | 6 | 6 | 6 | 6 | E |  |
| 44072700 | Sapelli wood, sawn, lengthwise, thickness >6 mm | 6 | 6 | 6 | 6 | 15 |  |
| 44072800 | Iroco wood, sawn, lengthwise, thickness >6 mm | 6 | 6 | 6 | 6 | E |  |
| 44072910 | Cedar wood, sawn/cut in sheets etc. thickness > 6 mm | 6 | 6 | 6 | 6 | E |  |
| 44072920 | Ipe wood, sawn/cut in sheets etc. thickness > 6 mm | 6 | 6 | 6 | 0 | E |  |
| 44072930 | Pau marfim wood, sawn/cut in sheets etc. thickness > 6 mm | 6 | 6 | 6 | 6 | E |  |
| 44072940 | Louro wood, sawn/cut in sheets etc. thickness > 6 mm | 6 | 6 | 6 | 6 | E |  |
| 44072990 | Other tropical wood, sawn/cut in sheets etc. thickness > 6 mm | 6 | 6 | 6 | 0 | 15 |  |
| 44079100 | Oak wood, sawn/cut in sheets, etc. thickness > 6 mm | 6 | 6 | 6 | 6 | 15 |  |
| 44079200 | Beech wood, sawn/cut in sheets, etc. thickness > 6 mm | 6 | 6 | 6 | 6 | 15 |  |
| 44079300 | Maple wood, sawn, lengthwise, thickness > 6 mm | 6 | 6 | 6 | 6 | E |  |
| 44079400 | Cherry wood, lengthwise sawn in sheets, thickness > 6 mm | 6 | 6 | 6 | 6 | E |  |
| 44079500 | Ash wood, lengthwise sawn in sheets, thickness > 6 mm | 6 | 6 | 6 | 6 | E |  |
| 44079910 | Canafistula wood, sawn/cut in sheets, etc. thickness > 6 mm | 6 | 6 | 6 | 6 | E |  |
| 44079920 | Peroba wood, sawn/cut in sheets, etc. thickness > 6 mm | 6 | 6 | 6 | 6 | E |  |
| 44079930 | Guayaibi wood, sawn/cut in sheets, etc. thickness > 6 mm | 6 | 6 | 6 | 6 | E |  |
| 44079940 | Incienso wood, sawn/cut in sheets, etc. thickness > 6 mm | 6 | 6 | 6 | 6 | E |  |
| 44079950 | Urunday wood, sawn/cut in sheets, etc. thickness > 6 mm | 6 | 6 | 6 | 6 | E |  |
| 44079960 | Vivaro wood, sawn/cut in sheets, etc. thickness > 6 mm | 6 | 6 | 6 | 6 | E |  |
| 44079970 | Curupay wood, sawn/cut in sheets, etc. thickness > 6 mm | 6 | 6 | 6 | 6 | E |  |
| 44079990 | Other wood, sawn/cut in sheets, etc., thickness > 6 mm | 6 | 6 | 6 | 0 | 15 |  |
| 44081010 | Wood sheets, of pine brazil, thickness ≤ 6 mm | 10 | 10 | 10 | 10 | E |  |
| 44081091 | Sheets for veneering, etc. of pine brazil | 6 | 6 | 6 | 6 | E |  |
| 44081099 | Sheets for veneering, etc. of other coniferous wood | 6 | 6 | 6 | 6 | E |  |
| 44083110 | Sheets for veneering, etc. of coniferous wood stratified | 10 | 10 | 10 | 10 | E |  |
| 44083190 | Sheets for veneering, etc. of dark red meranti, etc. | 6 | 6 | 6 | 6 | E |  |
| 44083910 | Wood sheets, of cedar, thickness ≤ 6 mm | 10 | 10 | 10 | 10 | E |  |
| 44083991 | Sheets for veneering compensated, etc., of cedar | 6 | 6 | 6 | 6 | E |  |
| 44083992 | Sheets for veneering compensated, etc., of pau marfim | 6 | 6 | 6 | 6 | E |  |
| 44083999 | Sheets for veneering, etc., of other tropical wood | 6 | 6 | 6 | 6 | 4 |  |
| 44089010 | Sheets for veneering, etc., of other stratified wood | 10 | 10 | 10 | 10 | 8 |  |
| 44089090 | Sheets for veneering, etc., of other wood | 6 | 6 | 6 | 6 | 4 |  |
| 44091000 | Coniferous wood, continuously shaped | 10 | 10 | 10 | 10 | 15 |  |
| 44092100 | Of shaped bamboo, stick, non-coniferous | 10 | 10 | 10 | 10 | 15 |  |
| 44092900 | Other shaped wood, etc. non-coniferous | 10 | 10 | 10 | 10 | 15 |  |
| 44101110 | Wood boards, in rough or simply polished | 10 | 10 | 10 | 10 | 15 |  |
| 44101121 | Wood particle boards, covered by protection film for pavement | 14 | 14 | 14 | 14 | 15 |  |
| 44101129 | Other wood particle boards, covered by melamine paper | 10 | 10 | 10 | 0 | 10 |  |
| 44101190 | Other particle boards | 10 | 10 | 10 | 10 | 8 |  |
| 44101210 | "Oriented strand" boards (OSB) panels, waferboard, brute, polished | 10 | 10 | 10 | 10 | 15 |  |
| 44101290 | Other oriented strand boards panels, waferboard | 10 | 10 | 10 | 10 | 15 |  |
| 44101911 | Waferboard panels | 10 | 10 | 10 | 10 | 15 |  |
| 44101919 | Other waferboard panels | 10 | 10 | 10 | 10 | 15 |  |
| 44101991 | Other wood boards, in rough or simply polished | 10 | 10 | 10 | 10 | 15 |  |
| 44101992 | Other wood boards, covered by melamine paper | 10 | 10 | 10 | 10 | 15 |  |
| 44101999 | Other wood boards, surface covered with laminates, sheet of plastic | 10 | 10 | 10 | 10 | 15 |  |
| 44109000 | Board of other woody matters | 10 | 10 | 10 | 10 | 15 |  |
| 44111210 | Fibreboards of wood, not mechanically worked thickness > 5 mm | 10 | 10 | 10 | 10 | 15 |  |
| 44111290 | Other fibreboards of wood or ligneous materials thickness > 5 mm | 10 | 10 | 10 | 10 | 15 |  |
| 44111310 | Fibreboards of wood, not mechanically worked thickness > 5 mm, thickness < 9 mm | 10 | 10 | 10 | 10 | 15 |  |
| 44111391 | Fibreboards of wood 5 mm < thickness < 9 mm, covered by protecting film | 14 | 14 | 14 | 14 | 10 |  |
| 44111399 | Other fibreboards of wood, 5 mm < thickness < 9 mm | 10 | 10 | 10 | 10 | 10 |  |
| 44111410 | Fibreboards of wood, not mechanically worked thickness > 9 mm | 10 | 10 | 10 | 0 | 10 |  |
| 44111490 | Fibreboards of wood or ligneous materials thickness > 9 mm | 10 | 10 | 10 | 10 | 10 |  |
| 44119210 | Fibreboards of wood, not mechanically worked density > 0,8 g /cm3 | 10 | 10 | 10 | 0 | 15 |  |
| 44119290 | Other fibreboards of wood, not mechanically worked density > 0,8 g/cm3 | 35 | 10 | 10 | 0 | 10 |  |
| 44119310 | Fibreboards of wood, not mechanically worked 0,5 < density < 0,8 g/cm3 | 10 | 10 | 10 | 10 | 15 |  |
| 44119390 | Other fibreboards of wood or ligneous materials 0,5 < density < 0,8 g/cm3 | 10 | 10 | 10 | 10 | E |  |
| 44119410 | Fibreboards of wood, not mechanically worked density < 0,5 g/cm3 | 10 | 10 | 10 | 10 | 15 |  |
| 44119490 | Other fibreboards of wood or ligneous materials density < 0,5 g/cm3 | 10 | 10 | 10 | 10 | 15 |  |
| 44121000 | Plywood, veneered panels stratified and similar in bamboo | 10 | 10 | 10 | 10 | E |  |
| 44123100 | Plywood with ply of tropical wood thickness < 6 mm | 10 | 10 | 10 | 0 | 15 |  |
| 44123200 | Plywood with ply of non-coniferous wood thickness < 6 mm | 10 | 10 | 10 | 0 | 10 |  |
| 44123900 | Other plywood, veneered panels, thickness ≤ 6 mm | 10 | 10 | 10 | 10 | 10 |  |
| 44129400 | Other with agglomerated, honeycombed or lamellated core | 10 | 10 | 10 | 10 | E |  |
| 44129900 | Other plywood, browsed or stratified | 10 | 10 | 10 | 10 | 10 |  |
| 44130000 | Densified wood, in blocks, plates, strips or profile shapes | 10 | 10 | 10 | 10 | 10 |  |
| 44140000 | Wooden frames, for paintings, photographs, mirrors, etc. | 10 | 10 | 10 | 10 | 15 |  |
| 44151000 | Cases, boxes, crates, drums, etc. of wood | 10 | 10 | 10 | 10 | 10 |  |
| 44152000 | Pallets, box pallets, etc. of wood | 10 | 10 | 10 | 10 | 10 |  |
| 44160010 | Casks, barrels, vats, tubs, etc. of oak wood | 2 | 2 | 2 | 2 | 4 |  |
| 44160090 | Casks, barrels, vats, tubs, etc. of other wood | 10 | 10 | 10 | 10 | E |  |
| 44170010 | Tools made of wood | 10 | 10 | 10 | 10 | 15 |  |
| 44170020 | Boot or shoe lasts and trees, of wood, for shoes | 10 | 10 | 10 | 10 | 15 |  |
| 44170090 | Tools, tool bodies, tool handles, broom bodies, etc. | 10 | 10 | 10 | 10 | 15 |  |
| 44181000 | Windows, French windows, frames, etc. of wood | 14 | 14 | 14 | 14 | 15 |  |
| 44182000 | Doors and their frames and thresholds, of wood | 14 | 14 | 14 | 14 | 10 |  |
| 44184000 | Wood shuttering, for concrete | 14 | 14 | 14 | 14 | 10 |  |
| 44185000 | Shingles and shakes of wood, for roofs | 14 | 14 | 14 | 14 | 15 |  |
| 44186000 | Beams and posts made of wood | 14 | 14 | 14 | 14 | 10 |  |
| 44187100 | Panels for mosaic floors | 14 | 14 | 14 | 14 | E |  |
| 44187200 | Other panels for floors, with multiple layers | 14 | 14 | 14 | 14 | 10 |  |
| 44187900 | Other mounted panels to floors | 14 | 14 | 14 | 14 | 15 |  |
| 44189000 | Other works of joinery or carpentry, for construction | 14 | 14 | 14 | 14 | 10 |  |
| 44190000 | Tableware and kitchenware, of wood | 14 | 14 | 14 | 14 | E |  |
| 44201000 | Statuettes and other objects, of wood, for ornaments | 14 | 14 | 14 | 14 | 15 |  |
| 44209000 | Inlaid wood, incrusted, safes, etc. of wood | 14 | 14 | 14 | 14 | 15 |  |
| 44211000 | Wood hangers, for clothing | 14 | 14 | 14 | 14 | 15 |  |
| 44219000 | Other articles of wood | 35 | 14 | 14 | 14 | 10 |  |
| 45011000 | Natural cork, raw or simply prepared | 2 | 2 | 2 | 2 | 10 |  |
| 45019000 | Wastes of cork, triturated cork, granulated, etc. | 2 | 2 | 2 | 2 | 4 |  |
| 45020000 | Natural cork, debacked/roughly squared/in rectangles etc | 4 | 4 | 4 | 4 | 15 |  |
| 45031000 | Stoppers of natural corks | 0 | 10 | 10 | 0 | 8 |  |
| 45039000 | Other articles of natural corks | 10 | 10 | 10 | 10 | E |  |
| 45041000 | Agglomerated cork, in cubes, blocks, foils, sheets, etc. | 10 | 10 | 10 | 10 | 10 |  |
| 45049000 | Other articles of agglomerated cork | 35 | 10 | 10 | 10 | 8 |  |
| 46012100 | Mats, matting and screens, of bamboo | 12 | 12 | 12 | 12 | E |  |
| 46012200 | Mats, matting and screens, of rattan | 12 | 12 | 12 | 12 | E |  |
| 46012900 | Mats, matting and screens, of vegetable materials | 12 | 12 | 12 | 12 | E |  |
| 46019200 | Other materials for twisting, of bamboo | 12 | 12 | 12 | 12 | E |  |
| 46019300 | Other materials for twisting, of rattan | 12 | 12 | 12 | 12 | E |  |
| 46019400 | Other materials for twisting, of vegetable materials | 12 | 12 | 12 | 12 | E |  |
| 46019900 | Plaits/etc. of other materials, strands or woven | 12 | 12 | 12 | 12 | E |  |
| 46021100 | Basketwork, of bamboo | 12 | 12 | 12 | 12 | E |  |
| 46021200 | Basketwork, of rattan | 12 | 12 | 12 | 12 | E |  |
| 46021900 | Other basketwork, of vegetable materials | 12 | 12 | 12 | 12 | E |  |
| 46029000 | Basketwork, of other materials for plait, etc. | 12 | 12 | 12 | 12 | E |  |
| 47010000 | Mechanical wood pulp | 4 | 4 | 4 | 4 | 10 |  |
| 47020000 | Chemical wood pulp, dissolving grades | 4 | 4 | 4 | 4 | 4 |  |
| 47031100 | Chemical wood pulp of coniferous, soda or sulphate, raw | 4 | 4 | 4 | 4 | 8 |  |
| 47031900 | Chemical wood pulp of non-coniferous, soda or sulphate, raw | 4 | 4 | 4 | 4 | E |  |
| 47032100 | Chemical wood pulp of coniferous, soda/sulphate, semi/bleached | 4 | 4 | 4 | 0 | 4 |  |
| 47032900 | Chemical wood pulp of non-coniferous, soda/sulphate, semi/bleached | 4 | 4 | 4 | 0 | E |  |
| 47041100 | Chemical coniferous wood pulp, sulphite, unbleached | 4 | 4 | 4 | 4 | 8 |  |
| 47041900 | Chemical non-coniferous wood pulp, sulphite, unbleached | 4 | 4 | 4 | 4 | 8 |  |
| 47042100 | Chemical coniferous wood pulp, sulphite, semi/bleached | 4 | 4 | 4 | 4 | 8 |  |
| 47042900 | Chemical wood pulp of non-coniferous, sulphite, semi/bleached | 4 | 4 | 4 | 4 | 4 |  |
| 47050000 | Wood semi-chemical pulp | 4 | 4 | 4 | 4 | 8 |  |
| 47061000 | Cotton linters pulp | 4 | 4 | 4 | 4 | E |  |
| 47062000 | Fibres pulps derived from recycled paper/paperboard (waste/scrap) | 4 | 4 | 4 | 4 | E |  |
| 47063000 | Other pulp of fibres obtained from bamboo | 4 | 4 | 4 | 4 | E |  |
| 47069100 | Mechanical pulps of other fibrous cellulosic material | 4 | 4 | 4 | 4 | 10 |  |
| 47069200 | Chemical pulps of other fibrous cellulosic material | 4 | 4 | 4 | 4 | 4 |  |
| 47069300 | Semi-chemical pulps of other fibrous cellulosic material | 4 | 4 | 4 | 4 | 8 |  |
| 47071000 | Unbleached kraft paper/paperboard for recycling (wastes) | 2 | 2 | 2 | 2 | E |  |
| 47072000 | Other paper/paperboard, made of bleached chemical pulp, for recycling | 2 | 2 | 2 | 2 | E |  |
| 47073000 | Paper/paperboard, made of bleached mechanical pulp, for recycling | 2 | 2 | 2 | 2 | E |  |
| 47079000 | Other paper/paperboard, for recycling, including non-selected waste | 2 | 2 | 2 | 2 | E |  |
| 48010010 | Newsprint, rolls/sheets weight ≤ 57 g/ m2, mechanical fibre ≥ 65 % | 6 | 6 | 6 | 6 | 4 |  |
| 48010090 | Other newsprint, in rolls or sheets | 12 | 12 | 12 | 12 | 10 |  |
| 48021000 | Hand-made paper and paperboard (sheet at sheet) | 12 | 12 | 12 | 12 | E |  |
| 48022010 | Paper for manufacturing photosensitive paper rolls, width ≤ 15 cm, width ≤ 360 mm | 16 | 16 | 16 | 16 | E |  |
| 48022090 | Other paper for manufacturing photosensitive paper, etc. in rolls/sheets | 12 | 12 | 12 | 12 | 15 |  |
| 48024010 | Paper for production of wallpaper, rolls width ≤ 15 cm | 16 | 16 | 16 | 16 | E |  |
| 48024090 | Other paper for production of wallpaper, rolls/sheets | 12 | 12 | 12 | 12 | E |  |
| 48025410 | Manufactured paper of mechanical fibre ≤ 10 %, weight < 40 g/m2, width ≤ 15 cm, sheets, etc | 16 | 16 | 16 | 16 | E |  |
| 48025491 | Manufactured paper of bleached pulp weight < 19 g/m2, carbon paper | 2 | 2 | 2 | 2 | E |  |
| 48025499 | Other manufactured/obtained paper of bleached pulp, mechanic | 12 | 12 | 12 | 12 | 10 |  |
| 48025510 | Manufactured paper of mechanical fibre ≤ 10 %, 40 g/m2 ≤ weight ≤ 150 g/m2, roll width ≤ 15 cm | 16 | 16 | 16 | 16 | E |  |
| 48025591 | Drawing paper, mechanical fibre ≤10 %, 40 g/m2 ≤ weight ≤ 150 g/m2 | 12 | 12 | 12 | 12 | E |  |
| 48025592 | Kraft paper, mechanical fibre ≤ 10 %, 40g/m2 ≤ weight ≤ 150 g/m2 | 12 | 12 | 12 | 12 | 15 |  |
| 48025599 | Other paper/paperboard mechanical fibre ≤ 10 %, 40 ≤ weight ≤ 150 g/m2 | 12 | 12 | 12 | 12 | E |  |
| 48025610 | Manufactured paper of mechanical fibre ≤ 10 %, 40 ≤ weight ≤ 150 g/m2, sheets side ≤ 360 mm | 16 | 16 | 16 | 16 | E |  |
| 48025691 | Paper for printing money, mechanical fibre ≤ 10 %, 40 ≤ weight ≤ 150 g/m2 | 6 | 6 | 6 | 6 | E |  |
| 48025692 | Drawing paper, fibre ≤ 10 %, 40 ≤ weight ≤ 150 g/m2, width ≤ 435x297 mm | 12 | 12 | 12 | 12 | E |  |
| 48025693 | Kraft paper, fibre ≤ 10 %, 40 ≤ weight ≤ 150 g/m2, width ≤ 435x297 mm | 12 | 12 | 12 | 12 | E |  |
| 48025699 | Other fibre paper ≤ 10 %, 40 ≤ weight ≤ 150 g/m2, width ≤ 435x297 mm | 12 | 12 | 12 | 12 | 15 |  |
| 48025710 | Other fibre paper ≤ 10 %, 40 ≤ weight ≤ 150 g/m2, belts ≤ 15 cm, etc. | 16 | 16 | 16 | 16 | E |  |
| 48025791 | Paper for printing money, mechanical fibre ≤ 10 %, 40 ≤ weight ≤ 150 g/m2 | 6 | 12 | 6 | 6 | 10 |  |
| 48025792 | Drawing paper, mechanical fibre ≤ 10 %, 40 g/m2 ≤weight ≤ 150 g/m2 | 12 | 12 | 12 | 12 | 15 |  |
| 48025793 | Kraft paper, mechanical fibre ≤ 10 %, 40 g/m2 ≤ weight ≤ 150 g/m2 | 12 | 12 | 12 | 12 | E |  |
| 48025799 | Other paper/paperboard mechanical fibre ≤ 10 %, 40 g/m2 ≤ weight ≤ 150g/m2 | 12 | 12 | 0 | 12 | 15 |  |
| 48025810 | Paper mechanical fibre ≤ 10 %, weight > 150 g/m2, belts/roll weight ≤ 150 g/m2, etc | 16 | 16 | 16 | 16 | E |  |
| 48025891 | Drawing paper, mechanical fibre ≤ 10 %, weight > 150 g/m2 | 12 | 12 | 12 | 12 | 10 |  |
| 48025892 | Kraft paper, mechanical fibre ≤ 10 %, weight > 150 g/m2 | 12 | 12 | 12 | 12 | E |  |
| 48025899 | Other paper/paperboard mechanical fibre ≤ 10 %, weight > 150 g/m2 | 12 | 12 | 0 | 12 | 15 |  |
| 48026110 | Paper mechanical fibre > 10 %, in rolls width ≤ 15 cm | 16 | 16 | 16 | 16 | E |  |
| 48026191 | Paper mechanical fibre > 65 %, weight ≤ 57 g/m2, in rolls | 6 | 6 | 6 | 6 | 10 |  |
| 48026192 | Paper mechanical fibre > 10 %, kraft, in rolls | 12 | 12 | 12 | 12 | E |  |
| 48026199 | Other paper/paperboard mechanical fibre process > 10 %, in rolls | 12 | 12 | 12 | 12 | 15 |  |
| 48026210 | Other paper mechanical fibre process > 10 %, side ≤ 360 mm | 16 | 16 | 16 | 16 | E |  |
| 48026291 | Other paper mechanical fibre process > 65 %, weight ≤ 57 g/m2 | 6 | 6 | 6 | 6 | E |  |
| 48026292 | Other paper mechanical fibre > 10 %, kraft, sheets ≤ 435 mmx297 mm | 12 | 12 | 12 | 12 | E |  |
| 48026299 | Other paper/paperboard, mechanical fibre > 10 %, sheets ≤ 435 mmx297 mm | 12 | 12 | 12 | 12 | E |  |
| 48026910 | Paper mechanical fibre > 10 %, belts width ≤ 15 cm, sheets side ≤ 360 mm | 16 | 16 | 16 | 16 | E |  |
| 48026991 | Other paper mechanical fibre process ≥ 65 %, weight ≤ 57 g/m2 | 6 | 6 | 6 | 6 | E |  |
| 48026992 | Other paper mechanical fibre process > 10 %, kraft | 12 | 12 | 12 | 12 | E |  |
| 48026999 | Other paper/paperboard, mechanical fibre >10 % | 12 | 12 | 12 | 12 | 10 |  |
| 48030010 | Cellulose wadding or webs of cellulose fibres | 12 | 12 | 12 | 12 | E |  |
| 48030090 | Paper kind used for household or sanitary purposes etc. | 12 | 12 | 12 | 12 | 10 |  |
| 48041100 | Paper/paperboard "kraftliner", for covering, raw, rolls/sheets | 12 | 12 | 12 | 0 | 15 |  |
| 48041900 | Other paper/paperboard "kraftliner", for covering, raw, rolls/sheets | 12 | 12 | 12 | 0 | 10 |  |
| 48042100 | Kraft paper for sack of great capacity, raw, rolls/sheets | 12 | 12 | 12 | 12 | 10 |  |
| 48042900 | Other kraft paper for sack of great capacity, raw, rolls/sheets | 12 | 12 | 9 | 12 | 10 |  |
| 48043110 | Paper/kraft paperboard, raw, weight ≤ 150 g/m2, dielectric strength ≥ 600 v | 2 | 2 | 2 | 2 | 4 |  |
| 48043190 | Other paper/kraft paperboard, raw ≤ 150 g/m2, rolls/sheets | 12 | 12 | 12 | 12 | 15 |  |
| 48043910 | Other paper/kraft paperboard, weight ≤ 150 g/m2, dielectric strength ≥ 600 v | 2 | 2 | 2 | 2 | 4 |  |
| 48043990 | Other paper/kraft paperboard, weight ≤ 150 g/m2, in rolls/sheets | 12 | 12 | 9 | 12 | 15 |  |
| 48044100 | Paper/paperboard kraft, raw, 150 < weight < 225 g/m2, rolls/sheets | 12 | 12 | 12 | 12 | 10 |  |
| 48044200 | Kraft paper, bleached fibre by chemical process > 95 %, 150 < weight ≤ 225 g/m2 | 12 | 12 | 12 | 12 | E |  |
| 48044900 | Other paper/kraft paperboard, 150 < weight < 225 g/m2, rolls/sheets | 12 | 12 | 12 | 12 | 10 |  |
| 48045100 | Paper/kraft paperboard, raw, weight ≥ 225 g/m2, in rolls/sheets | 12 | 12 | 12 | 12 | 10 |  |
| 48045200 | Paper/kraft paperboard, bleached fibre by chemical process > 95 %, weight ≥ 225 g/m2 | 12 | 12 | 12 | 12 | E |  |
| 48045910 | Semi-bleached kraft paper, chemical process fibre weight ≥ 225 g/m2, rolls | 2 | 2 | 2 | 2 | 4 |  |
| 48045990 | Other paper/kraft paperboard, weight ≥ 225 g/m2, rolls/sheets | 12 | 12 | 12 | 12 | 10 |  |
| 48051100 | Semi-chemical paper for corrugated, uncoated, rolls/sheets | 12 | 12 | 9 | 12 | 10 |  |
| 48051200 | Straw paper for corrugated, uncoated, in rolls/sheets | 12 | 12 | 12 | 12 | E |  |
| 48051900 | Other paper for corrugated, uncoated, in rolls/sheets | 12 | 12 | 12 | 12 | 10 |  |
| 48052400 | Testliner paper, uncoated, in rolls/sheets, weight ≤ 150 g/m2 | 12 | 12 | 12 | 12 | 10 |  |
| 48052500 | Testliner paper, uncoated, in rolls/sheets, weight > 150 g/m2 | 12 | 12 | 12 | 12 | 10 |  |
| 48053000 | Sulphite wrapping paper, non-covered, in rolls/sheets | 12 | 12 | 12 | 12 | E |  |
| 48054010 | Filter paper and paperboard, synthetic fibre | 2 | 2 | 2 | 2 | E |  |
| 48054090 | Other filter paper/paperboard, uncoated, in rolls/sheets | 12 | 12 | 9 | 12 | 15 |  |
| 48055000 | Felt paper and paperboard and woolly paper and paperboard, etc | 12 | 12 | 12 | 12 | E |  |
| 48059100 | Other paper/paperboard, non-covered, in rolls/sheets weight ≤ 150 g/m2 | 12 | 12 | 12 | 0 | 10 |  |
| 48059210 | Paper with fiberglass, 150 < weight < 225 g/m2 | 12 | 12 | 12 | 12 | E |  |
| 48059290 | Other paper uncoated rolls/sheets 150 < weight < 225 g/m2, rolls/sheets | 12 | 12 | 12 | 12 | 15 |  |
| 48059300 | Other paper/paperboard, uncoated rolls/sheets, weight > 225 g/m2 | 12 | 12 | 12 | 12 | 15 |  |
| 48061000 | Parchment paper and parchment paperboard (sulfurized), rolls/sheets | 12 | 12 | 12 | 12 | 10 |  |
| 48062000 | Greaseproof papers, in rolls or sheets | 12 | 12 | 12 | 12 | 15 |  |
| 48063000 | Tracing papers, in rolls or sheets | 12 | 12 | 12 | 12 | 10 |  |
| 48064000 | Glassine and other glazed papers, etc. in rolls/sheets | 12 | 12 | 12 | 12 | 10 |  |
| 48070000 | Paper/paperboard made by sticking flat layers, non-coated, etc, in rolls, sheets | 12 | 12 | 12 | 12 | 10 |  |
| 48081000 | Corrugated paper/paperboard, including perforated, in rolls or sheets | 12 | 12 | 12 | 12 | 10 |  |
| 48084000 | Kraft paper, creped/crinkled | 12 | 12 | 12 | 12 | 15 |  |
| 48089000 | Other paper/paperboard wavy/creped, etc. in rolls/sheets | 12 | 12 | 12 | 12 | 15 |  |
| 48092000 | Self-copy paper, in rolls and sheets | 14 | 14 | 0 | 0 | 15 |  |
| 48099000 | Other paper for copies or duplication, in rolls and sheets | 14 | 14 | 14 | 14 | E |  |
| 48101310 | Paper/paperboard for writing, etc. fibre ≤ 10 %, rolls width ≤ 15 cm | 16 | 16 | 16 | 16 | 15 |  |
| 48101381 | Metallic paper/paperboard, fibre ≤ 10 %, rolls/sheets weight > 150 g/m2 | 14 | 14 | 11 | 14 | 15 |  |
| 48101382 | Baryta paper/paperboard, fibre ≤ 10 %, rolls/sheets weight > 150 g/m2 | 2 | 2 | 2 | 2 | E |  |
| 48101389 | Other paper for writing, etc. fibre ≤ 10 %, rolls weight > 150 g/m2 | 14 | 14 | 14 | 14 | 15 |  |
| 48101390 | Other paper for writing, etc. fibre ≤ 10 %, in rolls | 14 | 14 | 14 | 14 | E |  |
| 48101410 | Paper for writing, etc. fibre < 10 %, sheets, side ≤ 360 mm | 16 | 16 | 16 | 16 | 15 |  |
| 48101481 | Metallized paper, fibre ≤ 10 %, weight > 150 g/m2, sheets ≤ 435x297 mm | 14 | 14 | 11 | 14 | E |  |
| 48101482 | Baryta paper, fibre ≤ 10 %, weight > 150 g/m2, sheet, side ≤ 435x297 mm | 2 | 2 | 2 | 2 | E |  |
| 48101489 | Other paper for writing etc. fibre ≤ 10 %, weight > 150 g/m2, sheet ≤ 435x297 mm | 14 | 14 | 14 | 14 | 10 |  |
| 48101490 | Other paper for writing etc. fibre ≤ 10 %, sheets ≤ 435x297 mm | 14 | 14 | 14 | 14 | 15 |  |
| 48101910 | Other paper for writing etc. fibre ≤ 10 %, strip width ≤ 15 cm, sheets < 360 mm | 16 | 16 | 16 | 16 | 15 |  |
| 48101981 | Other metalized paper, weight > 150 g/m2, fibre ≤ 10 % | 14 | 14 | 11 | 14 | E |  |
| 48101982 | Other baryta paper, weight > 150 g/m2, fibre ≤ 10 % | 2 | 2 | 2 | 2 | E |  |
| 48101989 | Other paper/paperboard for writing etc. weight > 150 g/m2, fibre ≤ 10 % | 14 | 14 | 0 | 14 | 15 |  |
| 48101990 | Other paper/paperboard for writing etc. mechanical fibre ≤ 10 % | 14 | 14 | 0 | 14 | 15 |  |
| 48102210 | Lightweight coated paper, fibre > 10 %, width ≤ 15 cm, strip/sheets ≤ 360 mm | 16 | 16 | 16 | 16 | 15 |  |
| 48102290 | Other lightweight coated paper, mechanical process fibre > 10 % | 14 | 14 | 11 | 14 | 10 |  |
| 48102910 | Paper for writing etc. fibre > 10 %, strip/roll width ≤ 15 cm, sheets ≤ 360 mm | 16 | 16 | 16 | 16 | 15 |  |
| 48102990 | Other paper/paperboard for writing, etc. mechanical fibre > 10 %, rolls | 14 | 14 | 0 | 14 | 10 |  |
| 48103110 | Kraft paper, bleached, weight ≤ 150 g/m2, chemical fibre > 95 %, roll width ≤ 15 cm | 16 | 16 | 16 | 16 | 15 |  |
| 48103190 | Other kraft paper, weight ≤ 150 g/m2, chemical fibre > 95 %, roll width ≤ 15 cm | 14 | 14 | 14 | 14 | 15 |  |
| 48103210 | Kraft bleached paper weight > 150 g/m2, rolls width ≤ 15 cm | 16 | 16 | 16 | 16 | E |  |
| 48103290 | Other kraft papers, weight > 150 g/m2, chemical fibre > 95 %, rolls width ≤ 15 cm | 14 | 14 | 14 | 14 | 10 |  |
| 48103910 | Other kraft papers/paperboard rolls width ≤ 15 cm, sheets width ≤ 360 mm | 16 | 16 | 16 | 16 | E |  |
| 48103990 | Other kraft papers/paperboard, except for writing, etc. | 14 | 14 | 14 | 14 | E |  |
| 48109210 | Multi-ply paper, strip/roll width ≤ 15 cm, sheet ≤ 360 mm | 16 | 16 | 16 | 16 | 15 |  |
| 48109290 | Other multi-ply paper, coated with kaolin, rolls/sheets | 14 | 14 | 14 | 0 | 15 |  |
| 48109910 | Other paper, coated with kaolin, strip/roll ≤ 15 cm, sheets ≤ 360 mm | 16 | 16 | 16 | 16 | E |  |
| 48109990 | Other paper/paperboard, coated, kaolin, in rolls/sheets | 14 | 14 | 14 | 14 | 15 |  |
| 48111010 | Paper of cellulose tarred, etc. strip/roll width ≤ 15 cm, sheets | 16 | 16 | 16 | 16 | E |  |
| 48111090 | Other tarred cellulose paper, bitumised, etc. rolls/sheet | 12 | 12 | 12 | 12 | 10 |  |
| 48114110 | Paper/paperboard self-adhesive strip/roll width ≤ 15 cm, sheets ≤ 360 mm | 16 | 16 | 0 | 16 | 10 |  |
| 48114190 | Other paper/paperboard self-adhesive, in rolls/sheets | 12 | 12 | 0 | 0 | 10 |  |
| 48114910 | Other paper/paperboard self-adhesive, strip/roll width ≤ 15 cm | 16 | 16 | 16 | 16 | E |  |
| 48114990 | Other gummed/adhesive paper and paperboard, rolls/sheets | 12 | 12 | 12 | 12 | 15 |  |
| 48115110 | Paper bleached, coated of plastic, weight > 150 g/m2, strip width ≤ 15 cm | 16 | 16 | 16 | 16 | 15 |  |
| 48115121 | Paper bleached coated of silicone, weight > 150 g/m2, rolls/sheets | 12 | 12 | 12 | 12 | 15 |  |
| 48115122 | Paper bleached coated etc. stratified polyethylene aluminium, weight > 150 g/m2 | 12 | 12 | 12 | 12 | E |  |
| 48115123 | Paper bleached, coated etc. polyethylene/polypropylene, weight > 150 g/m2 | 2 | 2 | 2 | 2 | 4 |  |
| 48115128 | Other papers embossed on the coated or lined face | 2 | 2 | 2 | 2 | 4 |  |
| 48115129 | Other paper/paperboard bleached coated etc. plastic, weight > 150 g/m2 | 12 | 12 | 12 | 12 | 15 |  |
| 48115130 | Other paper/paperboard bleached impregnated plastic, weight > 150 g/m2 | 12 | 12 | 12 | 12 | 15 |  |
| 48115910 | Other paper coated etc. plastic strips/rolls weight ≤ 150 g/m2 | 16 | 16 | 16 | 16 | 10 |  |
| 48115921 | Other paper coated etc. polyethylene/polypropylene, rolls | 12 | 12 | 12 | 12 | E |  |
| 48115922 | Other paper coated etc. of silicone, in rolls/sheets | 12 | 12 | 12 | 12 | 15 |  |
| 48115923 | Other paper coated etc. polyethylene, stratified aluminium rolls | 12 | 12 | 12 | 0 | 15 |  |
| 48115929 | Other paper/paperboard covered/coated with other plastics, rolls | 12 | 12 | 9 | 12 | 10 |  |
| 48115930 | Other paper impregnated of plastics in rolls/sheets | 2 | 12 | 12 | 12 | 10 |  |
| 48116010 | Paper coated, of wax, etc. strips/rolls width ≤ 15 cm, sheets ≤ 360 mm | 16 | 16 | 16 | 16 | 15 |  |
| 48116090 | Other paper covered, coated impregnated of wax, etc. in rolls/sheets | 12 | 12 | 12 | 12 | 10 |  |
| 48119010 | Other papers of cellulose, etc. strips/rolls width ≤ 15 cm | 16 | 16 | 16 | 16 | 10 |  |
| 48119090 | Other paper of cellulose covered impregnated, etc. rolls/sheets | 12 | 12 | 12 | 0 | 10 |  |
| 48120000 | Filter blocks, slabs and plates, of paper pulp | 12 | 12 | 12 | 12 | 10 |  |
| 48131000 | Cigarette paper, in the form of booklets or tubes | 12 | 12 | 12 | 12 | 10 |  |
| 48132000 | Cigarette paper, in rolls of width ≤ 5 cm | 12 | 12 | 0 | 0 | 10 |  |
| 48139000 | Other papers for cigarettes | 12 | 12 | 0 | 0 | 10 |  |
| 48142000 | Wallpaper, covered of grained, etc. plastic, etc. for decoration | 14 | 14 | 14 | 14 | 10 |  |
| 48149000 | Other wallpaper, covered of grained, etc. plastic, etc. for decoration | 14 | 14 | 14 | 14 | 10 |  |
| 48162000 | Self-copy paper, whether or not in boxes | 16 | 16 | 0 | 0 | 15 |  |
| 48169010 | Carbon paper and similar even in boxes | 16 | 16 | 16 | 16 | E |  |
| 48169090 | Other paper for copy/duplication and foils offset | 14 | 14 | 14 | 14 | 10 |  |
| 48171000 | Envelopes of paper or paperboard | 16 | 16 | 16 | 16 | E |  |
| 48172000 | Letter cards, plain postcards non-illustrated, correspondence cards | 16 | 16 | 16 | 16 | E |  |
| 48173000 | Boxes, etc. of paper/paperboard, containing assortment for correspondence articles | 16 | 16 | 16 | 16 | E |  |
| 48181000 | Toilet paper | 16 | 16 | 16 | 16 | E |  |
| 48182000 | Handkerchiefs and hand towels, of paper | 16 | 16 | 16 | 16 | E |  |
| 48183000 | Tablecloths and serviettes, of paper | 16 | 16 | 16 | 16 | E |  |
| 48185000 | Clothing and their accessories, of paper | 16 | 16 | 16 | 16 | E |  |
| 48189010 | Absorbent pads of a kind used for packing food | 16 | 16 | 16 | 16 | E |  |
| 48189090 | Other articles of paper, for sanitary/domestic/hospital use | 16 | 16 | 16 | 16 | E |  |
| 48191000 | Boxes of paper/paperboard, corrugated | 16 | 16 | 16 | 16 | E |  |
| 48192000 | Folding cartons, boxes, of non-corrugated paper/paperboard | 16 | 16 | 16 | 16 | E |  |
| 48193000 | Sacks of paper/paperboard, having a base of a width ≥ 40 cm | 16 | 16 | 16 | 16 | 15 |  |
| 48194000 | Other sacks, bags, cones, of paper/paperboard | 16 | 16 | 16 | 16 | E |  |
| 48195000 | Other packing containing paper/paperboard including record sleeves | 16 | 16 | 16 | 16 | 15 |  |
| 48196000 | Box files/similar articles for offices, storage, similar establishments | 16 | 16 | 16 | 16 | E |  |
| 48201000 | Registers, account books, notebooks, etc. | 16 | 16 | 16 | 16 | E |  |
| 48202000 | Exercise books | 16 | 16 | 16 | 16 | E |  |
| 48203000 | Binders, of paper/paperboard | 16 | 16 | 16 | 16 | E |  |
| 48204000 | Manifold business ("manifold"), even with carbon paper | 16 | 16 | 16 | 16 | E |  |
| 48205000 | Albums for samples or for collections, of paper/paperboard | 16 | 16 | 16 | 16 | E |  |
| 48209000 | Other articles of paper/paperboard, for office/stationery, etc. | 16 | 16 | 16 | 16 | E |  |
| 48211000 | Labels paper or paperboard, printed | 16 | 16 | 16 | 16 | E |  |
| 48219000 | Other labels of paper or paperboard | 16 | 16 | 16 | 16 | E |  |
| 48221000 | Bobbins, rolls, etc. of paper/paperboard, for textile yarn | 16 | 16 | 16 | 16 | E |  |
| 48229000 | Bobbins, rolls, etc. of paper/paperboard, for other uses | 16 | 16 | 16 | 16 | 10 |  |
| 48232010 | Filter paper, etc. 15 g/m2 < weight ≤ 25 g/m2, synthetic fibre | 2 | 2 | 2 | 2 | 4 |  |
| 48232091 | Filter paper, of cellulose, strip/roll 15 < width ≤ 36 cm | 12 | 12 | 9 | 12 | 10 |  |
| 48232099 | Filter paper and paperboard, of cellulose | 16 | 16 | 16 | 16 | 10 |  |
| 48234000 | Diagram paper for recording apparels, in rolls/sheets, etc. | 16 | 16 | 16 | 16 | E |  |
| 48236100 | Trays, dishes, plates, cups, etc. of bamboo | 16 | 16 | 16 | 16 | E |  |
| 48236900 | Other trays, dishes, plates, cups, etc. of paper/kraft | 16 | 16 | 16 | 16 | 10 |  |
| 48237000 | Moulded or pressed articles of paper pulp | 16 | 16 | 16 | 16 | 15 |  |
| 48239010 | Perforated cards for jacquard machines | 2 | 2 | 2 | 2 | 10 |  |
| 48239020 | Paper/paperboard, of dielectric strength ≥ 600 V, weight ≤ 60 g/m2 | 2 | 2 | 2 | 2 | 10 |  |
| 48239091 | Other paper, etc. of cellulose, rolls 15 < width ≤ 36 cm | 12 | 12 | 12 | 12 | 15 |  |
| 48239099 | Other paper, paperboard of cellulose and other articles of paper | 16 | 16 | 16 | 16 | E |  |
| 49011000 | Books, brochures, similar printed papers, in single sheets | 0 | 0 | 0 | 0 | 0 |  |
| 49019100 | Dictionaries and encyclopaedias, serial instalments thereof | 0 | 0 | 0 | 0 | 0 |  |
| 49019900 | Other printed books, brochures and similar | 0 | 0 | 0 | 0 | 0 |  |
| 49021000 | Newspapers, journals, printed, periodical ≥ 4 times/week | 0 | 0 | 0 | 0 | 0 |  |
| 49029000 | Other newspapers and journals, periodicals, printed | 0 | 0 | 0 | 0 | 0 |  |
| 49030000 | Drawing or colouring books, etc. for children | 16 | 16 | 16 | 16 | 15 |  |
| 49040000 | Music, printed or in manuscript, whether or not illustrated | 0 | 0 | 0 | 0 | 0 |  |
| 49051000 | Globes (cartographic work, printed) | 4 | 4 | 4 | 4 | E |  |
| 49059100 | Cartographic work, printed in books or brochures | 2 | 2 | 2 | 2 | E |  |
| 49059900 | Other cartographic work, printed | 4 | 4 | 4 | 4 | E |  |
| 49060000 | Plans and drawings for architectural, etc. drawn by hand | 4 | 4 | 4 | 4 | 10 |  |
| 49070010 | Banknote | 0 | 0 | 0 | 0 | 0 |  |
| 49070020 | Travel checks | 0 | 0 | 0 | 0 | 0 |  |
| 49070030 | Equity or bond titles and similar titles, validated and signed | 0 | 0 | 0 | 0 | 0 |  |
| 49070090 | Postage stamps, tax stamps, etc., not obliterated, with legal tender | 16 | 16 | 16 | 16 | 15 |  |
| 49081000 | Decalcomanias, vitrifiable | 16 | 16 | 16 | 16 | E |  |
| 49089000 | Other decalcomanias of any species | 16 | 16 | 16 | 16 | 15 |  |
| 49090000 | Printed or illustrated postcards | 16 | 16 | 16 | 16 | 15 |  |
| 49100000 | Calendars of any kind, printed, including calendar blocks | 16 | 16 | 16 | 16 | 15 |  |
| 49111010 | Trade advert material/commercial catalogues (technical manuals) | 0 | 0 | 0 | 0 | 0 |  |
| 49111090 | Other trade advertising material/commercial catalogues, etc | 16 | 16 | 16 | 16 | 15 |  |
| 49119100 | Prints, engravings and pictures | 16 | 16 | 16 | 16 | 15 |  |
| 49119900 | Other printed matter | 16 | 16 | 16 | 16 | E |  |
| 50010000 | Silkworm cocoons suitable for reeling | 4 | 4 | 4 | 4 | 0 |  |
| 50020000 | Raw silk (not thrown) | 4 | 4 | 4 | 4 | 0 |  |
| 50030010 | Silk waste, not carded or combed | 4 | 4 | 4 | 4 | 0 |  |
| 50030090 | Other silk wastes | 4 | 4 | 4 | 4 | 0 |  |
| 50040000 | Silk yarn | 18 | 18 | 14 | 14 | 4 |  |
| 50050000 | Yarn spun from silk waste | 18 | 18 | 14 | 14 | 4 |  |
| 50060000 | Silk yarn/its waste, by messina, for retail sale | 18 | 18 | 16 | 16 | 4 |  |
| 50071010 | Fabrics of noil silk, printed, dyed, etc. | 26 | 26 | 18 | 18 | 8 |  |
| 50071090 | Other fabrics of noil silk | 26 | 26 | 18 | 18 | 8 |  |
| 50072010 | Fabrics of silk/waste (containing ≥ 85 %), printed, etc. | 26 | 26 | 18 | 18 | 8 |  |
| 50072090 | Other fabrics of silk/waste of silk (containing ≥ 85 %) | 26 | 26 | 18 | 18 | 8 |  |
| 50079000 | Other fabrics of silk or of waste of silk | 26 | 26 | 18 | 18 | 8 |  |
| 51011110 | Shorn wool, dirty, not carded, etc. 22,05 ≤ fineness ≤ 32,6 microns | 8 | 8 | 8 | 8 | 0 |  |
| 51011190 | Other shorn wool, dirty, not carded or combed | 8 | 8 | 8 | 8 | 0 |  |
| 51011900 | Other wool, dirty, not carded or combed | 8 | 8 | 8 | 8 | 0 |  |
| 51012100 | Shorn wool, degreased, not carbonised, not carded, not combed | 8 | 8 | 8 | 8 | 0 |  |
| 51012900 | Other wool, degreased, not carbonised, not carded, not combed | 8 | 8 | 8 | 8 | 0 |  |
| 51013000 | Degreased wool, carbonised, not carded, not combed | 8 | 8 | 8 | 8 | 0 |  |
| 51021100 | Fine animal hair, of kashmir (cashmere) goats not combed | 8 | 8 | 8 | 8 | 0 |  |
| 51021900 | Other fine animal hair, not carded or combed | 8 | 8 | 8 | 8 | 0 |  |
| 51022000 | Coarse animal hair, not carded or combed | 8 | 8 | 8 | 8 | 0 |  |
| 51031000 | Waste of combed of wool or of fine animal hair | 6 | 6 | 6 | 6 | 0 |  |
| 51032000 | Other waste of wool or of fine animal hair | 6 | 6 | 6 | 6 | 0 |  |
| 51033000 | Waste of coarse animal hair | 6 | 6 | 6 | 6 | 0 |  |
| 51040000 | Garneted stock or of fine or coarse animal hair | 6 | 6 | 6 | 6 | 0 |  |
| 51051000 | Carded wool | 10 | 10 | 10 | 10 | 0 |  |
| 51052100 | Combed wool in fragments | 10 | 10 | 10 | 10 | 0 |  |
| 51052910 | Tops of combed wool | 10 | 10 | 10 | 10 | 0 |  |
| 51052991 | Other combed wool, of thinness < 22,5 micrometers | 10 | 10 | 10 | 10 | 0 |  |
| 51052999 | Other combed wool | 10 | 10 | 10 | 10 | 0 |  |
| 51053100 | Fine animal hair, of kashmir (cashmere) goat, carded/combed | 10 | 10 | 10 | 10 | 0 |  |
| 51053900 | Other fine animal hair, carded or combed | 10 | 10 | 10 | 10 | 0 |  |
| 50105400 | Coarse fine animal hair, carded or combed | 10 | 10 | 10 | 10 | 0 |  |
| 51061000 | Yarn of carded wool (containing ≥ 85 %) | 18 | 18 | 14 | 14 | 4 |  |
| 51062000 | Yarn of carded wool (containing < 85 %) | 18 | 18 | 14 | 14 | 4 |  |
| 51071011 | Yarn of combed wool (containing ≥ 85 %), two-ply, measuring ≤ 184,58 decitex per ply | 18 | 18 | 14 | 14 | 4 |  |
| 51071019 | Other yarn of combed wool (containing ≥ 85 %), twisted | 18 | 18 | 14 | 14 | 4 |  |
| 51071090 | Other yarn of combed wool (containing ≥ 85 %) | 18 | 18 | 14 | 14 | 4 |  |
| 51072000 | Yarn of combed wool (containing < 85 %) | 18 | 18 | 14 | 14 | 4 |  |
| 51081000 | Yarn of fine animal hair, carded | 18 | 18 | 14 | 14 | 4 |  |
| 51082000 | Yarn of fine animal hair, combed | 18 | 18 | 14 | 14 | 4 |  |
| 51091000 | Yarn of wool/fine animal hair (with ≥ 85 % wool/animal hair), retail sale | 18 | 18 | 16 | 16 | 4 |  |
| 51099000 | Yarn of wool/fine animal hair (with < 85 % wool/animal hair), retail sale | 18 | 18 | 16 | 16 | 4 |  |
| 51100000 | Yarn of coarse animal hair or of horsehair | 18 | 18 | 14 | 14 | 4 |  |
| 51111110 | Woven fabrics of carded (containing ≥ 85 %), weighting ≤ 300 g/m2 | 26 | 26 | 18 | 18 | 8 |  |
| 51111120 | Fabrics of fine animal hair (containing ≥ 85 %), weighting ≤ 300 g/m2 | 26 | 26 | 18 | 18 | 8 |  |
| 51111900 | Other fabrics wool/fine animal hair, carded (containing ≥ 85 %) | 26 | 26 | 18 | 18 | 8 |  |
| 51112000 | Fabric of wool/fine animal hair, carded with synthetic or artificial filament | 26 | 26 | 18 | 18 | 8 |  |
| 51113010 | Fabric of wool, carded felted with synthetic fibre etc. for manufacturing tennis balls | 2 | 2 | 2 | 2 | 8 |  |
| 51113090 | Other fabrics of wool/fine animal hair, carded with synthetic or artificial fibre | 26 | 26 | 18 | 18 | 8 |  |
| 51119000 | Other fabrics of wool or of fine animal hair, carded | 26 | 26 | 18 | 18 | 8 |  |
| 51121100 | Combed fabric of wool/fine animal hair (containing ≥ 85 %), weighting ≤ 200 g/m2 | 26 | 26 | 18 | 18 | 8 |  |
| 51121910 | Other fabrics of combed wool (containing ≥ 85 %) | 26 | 26 | 18 | 18 | 8 |  |
| 51121920 | Other fabrics of fine animal hair (containing ≥ 85 %) | 26 | 26 | 18 | 18 | 8 |  |
| 51122010 | Fabric of combed wool, with synthetic or artificial filaments | 26 | 26 | 18 | 18 | 8 |  |
| 51122020 | Fabric combed fine animal hair, with synthetic or artificial filaments | 26 | 26 | 18 | 18 | 8 |  |
| 51123010 | Fabric of combed wool, with synthetic or artificial staple fibre | 26 | 26 | 18 | 18 | 8 |  |
| 51123020 | Fabric of combed fine animal hair, with synthetic or artificial staple fibre | 26 | 26 | 18 | 18 | 8 |  |
| 51129000 | Other fabrics of combed wool or of combed fine animal hair | 26 | 26 | 18 | 18 | 8 |  |
| 51130011 | Woven fabrics of coarse animal hair (content ≥ 85 %) | 26 | 26 | 18 | 18 | 8 |  |
| 51130012 | Woven fabrics of coarse animal hair (content ≥ 85 %) with cotton | 26 | 26 | 18 | 18 | 8 |  |
| 51130013 | Woven fabrics of coarse animal hair (content ≥ 85 %) without cotton | 26 | 26 | 18 | 18 | 8 |  |
| 51130020 | Fabrics of horsehair | 26 | 26 | 18 | 18 | 8 |  |
| 52010010 | Cotton, not carded or combed | 6 | 6 | 6 | 6 | 0 |  |
| 52010020 | Ginned, not carded or combed | 6 | 0 | 6 | 6 | 0 |  |
| 52010090 | Other types of cotton, not carded or combed | 6 | 0 | 6 | 6 | 0 |  |
| 52021000 | Yarn waste of cotton | 6 | 6 | 6 | 6 | 0 |  |
| 52029100 | Garneted stock of cotton | 6 | 6 | 6 | 6 | 0 |  |
| 52029900 | Other cotton waste | 6 | 6 | 6 | 6 | 0 |  |
| 52030000 | Cotton, carded or combed | 8 | 8 | 8 | 8 | 0 |  |
| 52041111 | Sewing thread, of raw cotton ≥ 85 %, linear density ≤ 5 000 d (decitex), cable = 2 | 18 | 18 | 14 | 14 | 4 |  |
| 52041112 | Sewing thread, of raw cotton ≥ 85 %, linear density ≤ 5 000 d, cable ≥ 3 | 18 | 18 | 14 | 14 | 4 |  |
| 52041120 | Sewing thread, of raw cotton ≥ 85 %, linear density > 5 000 d | 18 | 18 | 14 | 14 | 4 |  |
| 52041131 | Cotton sewing thread ≥ 85 %, bleached/coloured, linear density ≤ 5 000 d, cable = 2 | 18 | 18 | 14 | 14 | 4 |  |
| 52041132 | Cotton sewing thread ≥ 85 %, bleached/coloured, linear density ≤ 5 000 d, cable ≥ 3 | 18 | 18 | 14 | 14 | 4 |  |
| 52041140 | Cotton sewing thread ≥ 85 %, bleached/coloured, linear density > 5 000 d | 18 | 18 | 14 | 14 | 4 |  |
| 52041911 | Other sewing thread, of raw cotton, linear density ≤ 5 000 d, cable = 2 | 18 | 18 | 14 | 14 | 4 |  |
| 52041912 | Other sewing thread, of raw cotton, linear density ≤ 5 000 d, cable ≥ 3 | 18 | 18 | 14 | 14 | 4 |  |
| 52041920 | Other sewing thread, of raw cotton, linear density ≤ 5 000 d | 18 | 18 | 14 | 14 | 4 |  |
| 52041931 | Other sewing thread, of cotton bleached/coloured, linear density ≤ 5 000 d, cable = 2 | 18 | 18 | 14 | 14 | 4 |  |
| 52041932 | Other sewing thread, of cotton bleached/coloured, linear density ≤ 5 000 d, cable ≥ 3 | 18 | 18 | 14 | 14 | 4 |  |
| 52041940 | Other sewing thread, of cotton bleached/coloured, linear density > 5 000 d | 18 | 18 | 14 | 14 | 4 |  |
| 52042000 | Other sewing thread, of cotton bleached/coloured for retail sale | 18 | 18 | 16 | 16 | 4 |  |
| 52051100 | Cotton yarn ≥ 85 %, single, non-combed fibre, linear density ≥ 714,29 d | 18 | 18 | 14 | 14 | 4 |  |
| 52051200 | Cotton yarn ≥ 85 %, single, non-combed fibre, 232,56 ≤ linear density< 714,29 d | 18 | 18 | 14 | 14 | 4 |  |
| 52051310 | Cotton yarn ≥ 85 %, raw, single, non‑combed fibre, 192,3 ≤ linear density < 232,5 d | 18 | 18 | 14 | 14 | 4 |  |
| 52051390 | Other cotton yarn ≥ 85 %, single, non‑combed fibre, 192,3 ≤ linear density <232,5 d | 18 | 18 | 14 | 14 | 4 |  |
| 52051400 | Cotton yarn ≥ 85 %, single, non-combed fibre, 125 d ≤ linear density < 192,3 d | 18 | 18 | 14 | 14 | 4 |  |
| 52051500 | Cotton yarn ≥ 85 %, single, non-combed fibre, linear density < 125 d | 18 | 18 | 14 | 14 | 4 |  |
| 52052100 | Cotton yarn ≥ 85 %, single, combed fibre, linear density ≥ 714,29 d | 18 | 18 | 14 | 14 | 4 |  |
| 52052200 | Cotton yarn ≥85%, single, combed fibre, 232,56 d ≤ linear density < 714,29 d | 18 | 18 | 14 | 14 | 4 |  |
| 52052310 | Cotton yarn ≥ 85 %, raw, single. combed fibre, 192,3 d ≤ linear density < 232,56 d | 18 | 18 | 14 | 14 | 4 |  |
| 52052390 | Other cotton yarn ≥ 85 %, single combed fibre. 192,3 d ≤ linear density < 232,56 d | 18 | 18 | 14 | 14 | 4 |  |
| 52052400 | Cotton yarn ≥ 85 %, single, combed fibre, 125 d ≤ linear density < 192,3 d | 18 | 18 | 14 | 14 | 4 |  |
| 52052600 | Cotton yarn ≥ 85 %, single, combed fibre. 106,38 d ≤ linear density < 125 d | 18 | 18 | 14 | 14 | 4 |  |
| 52052700 | Cotton yarn ≥ 85 %, single, combed fibre. 83,33 d ≤ linear density < 106,38 d | 18 | 18 | 14 | 14 | 4 |  |
| 52052800 | Cotton yarn ≥ 85 %, single, combed fibre, linear density < 83,33 d | 18 | 18 | 14 | 14 | 4 |  |
| 52053100 | Cotton yarn ≥ 85 %, twisted, non‑combed fibre, linear density ≥ 714,29 d | 18 | 18 | 14 | 14 | 4 |  |
| 52053200 | Cotton yarn ≥ 85%, twisted, non-combed fibre, 232,56 d ≤ linear density < 714,29 d | 18 | 18 | 14 | 14 | 4 |  |
| 52053300 | Cotton yarn ≥ 85 %, twisted, non-combed fibre, 192,31 d ≤  < 232,56 d | 18 | 18 | 14 | 14 | 4 |  |
| 52053400 | Cotton yarn ≥ 85 %, twisted, non-combed fibre, 125 d ≤ linear density < 192,31 d | 18 | 18 | 14 | 14 | 4 |  |
| 52053500 | Cotton yarn ≥ 85 %, twisted, non-combed fibre, linear density < 125 d | 18 | 18 | 14 | 14 | 4 |  |
| 52054100 | Cotton yarn ≥ 85 %, twisted, non-combed fibre, linear density ≥ 714,29 d | 18 | 18 | 14 | 14 | 4 |  |
| 52054200 | Cotton yarn ≥ 85 %, twisted, non-combed fibre, 232,56 d ≤ linear density < 714,29 d | 18 | 18 | 14 | 14 | 4 |  |
| 52054300 | Cotton yarn ≥ 85 %, twisted, combed fibre, 192,31 d ≤ linear density < 232,56 d | 18 | 18 | 14 | 14 | 4 |  |
| 52054400 | Cotton yarn ≥ 85 %, twisted, combed fibre, 125 d ≤ linear density < 192,31 d | 18 | 18 | 14 | 14 | 4 |  |
| 52054600 | Cotton yarn ≥ 85 %, twisted, combed fibre, 106,38 d ≤ linear density < 125 d | 18 | 18 | 14 | 14 | 4 |  |
| 52054700 | Cotton yarn ≥ 85 %, twisted, combed fibre, 83,33d ≤ linear density < 106,38 d | 18 | 18 | 14 | 14 | 4 |  |
| 52054800 | Cotton yarn ≥ 85 %, twisted, combed fibre, linear density < 83,33 d | 18 | 18 | 14 | 14 | 4 |  |
| 52061100 | Cotton yarn < 85 %, single, non-combed fibre,linear density  ≥ 714,29 d | 18 | 18 | 14 | 14 | 4 |  |
| 52061200 | Cotton yarn < 85 %, single, non-combed fibre, 232,56 d ≤ linear density < 714,29 d | 18 | 18 | 14 | 14 | 4 |  |
| 52061300 | Cotton yarn < 85 %, single, non-combed fibre, 192,31 d ≤ linear density < 232,56 d | 18 | 18 | 14 | 14 | 4 |  |
| 52061400 | Cotton yarn < 85 %, single, non-combed fibre, 125 d ≤ linear density < 192,31 d | 18 | 18 | 14 | 14 | 4 |  |
| 52061500 | Cotton yarn < 85 %, single, non-combed fibre, linear density < 125 d | 18 | 18 | 14 | 14 | 4 |  |
| 52062100 | Cotton yarn < 85 %, single, combed fibre. linear density ≥ 714,29 d | 18 | 18 | 14 | 14 | 4 |  |
| 52062200 | Cotton yarn < 85 %, single, combed fibre, 232,56 d ≤ linear density < 714,29 d | 18 | 18 | 14 | 14 | 4 |  |
| 52062300 | Cotton yarn < 85 %, single, combed fibre, 192,31 d ≤ linear density < 232,56 d | 18 | 18 | 14 | 14 | 4 |  |
| 52062400 | Cotton yarn < 85 %, single, combed fibre, 125 d ≤ linear density < 192,31 d | 18 | 18 | 14 | 14 | 4 |  |
| 52062500 | Cotton yarn < 85 %, single, combed fibre,linear density < 125 d | 18 | 18 | 14 | 14 | 4 |  |
| 52063100 | Cotton yarn < 85 %, twisted, non-combed fibre,linear density ≥ 714,29 d | 18 | 18 | 14 | 14 | 4 |  |
| 52063200 | Cotton yarn < 85 %, twisted, non-combed fibre, 232,56 d ≤ linear density < 714,29 d | 18 | 18 | 14 | 14 | 4 |  |
| 52063300 | Cotton yarn < 85 %, twisted, non-combed fibre, 192,31 d ≤ linear density < 232,56 d | 18 | 18 | 14 | 14 | 4 |  |
| 52063400 | Cotton yarn < 85 %, twisted, non-combed fibre, 192,31 d ≤ linear density < 232,56 d | 18 | 18 | 14 | 14 | 4 |  |
| 52063500 | Cotton yarn < 85 %, twisted, non-combed fibre, linear density < 125 d | 18 | 18 | 14 | 14 | 4 |  |
| 52064100 | Cotton yarn < 85 %, twisted, combed fibre, linear density ≥ 714,29 d | 18 | 18 | 14 | 14 | 4 |  |
| 52064200 | Cotton yarn < 85 %, twisted, combed fibre, 232,56 d ≤ linear density  < 714,29 d | 18 | 18 | 14 | 14 | 4 |  |
| 52064300 | Cotton yarn < 85 %, twisted, combed fibre, 192,31 d ≤ linear density < 232,56 d | 18 | 18 | 14 | 14 | 4 |  |
| 52064400 | Cotton yarn <85 %, twisted, combed fibre, 125 d ≤ linear density < 192,31 d | 18 | 18 | 14 | 14 | 4 |  |
| 52064500 | Cotton yarn < 85 %, twisted, combed fibre, linear density < 125 d | 18 | 18 | 14 | 14 | 4 |  |
| 52071000 | Cotton yarn ≥ 85 %, for retail sale | 18 | 18 | 16 | 16 | 4 |  |
| 52079000 | Other cotton yarns, for retail sale | 18 | 18 | 16 | 16 | 4 |  |
| 52081100 | Fabric of cotton ≥ 85 %, raw, point taffeta, weight ≤ 100 g/m2 | 26 | 26 | 25 | 18 | 8 |  |
| 52081200 | Fabric of cotton ≥ 85 %, raw, point taffeta, 100 < weight ≤ 200 g/m2 | 26 | 26 | 25 | 18 | 8 |  |
| 52081300 | Fabric of cotton ≥ 85 %, raw, point twill, weight ≤ 200 g/m2 | 26 | 26 | 26 | 18 | 8 |  |
| 52081900 | Other fabrics of cotton ≥ 85 %, raw, weight ≤ 200 g/m2 | 26 | 26 | 18 | 18 | 8 |  |
| 52082100 | Fabric of cotton ≥ 85 %, bleached point taffeta, weight ≤ 100 g/m2 | 26 | 26 | 25 | 18 | 8 |  |
| 52082200 | Fabric of cotton ≥ 85 %, bleached, point taffeta, 100 < weight ≤ 200 g/m2 | 26 | 26 | 18 | 18 | 8 |  |
| 52082300 | Fabric of cotton ≥ 85 %, bleached, point twill, weight ≤ 200 g/m2 | 26 | 26 | 26 | 18 | 8 |  |
| 52082900 | Other fabrics of cotton ≥ 85 %, bleached, weight ≤ 200 g/m2 | 26 | 26 | 26 | 18 | 8 |  |
| 52083100 | Fabric of cotton ≥ 85 %, dyed, point taffeta, weight ≤ 100 g/m2 | 26 | 26 | 26 | 18 | 8 |  |
| 52083200 | Fabric of cotton ≥ 85 %, dyed, point taffeta, 100 < weight ≤ 200 g/m2 | 26 | 26 | 18 | 18 | 8 |  |
| 52083300 | Fabric of cotton ≥ 85 %, dyed, point twill, weight ≤ 200 g/m2 | 26 | 26 | 25 | 18 | 8 |  |
| 52083900 | Other fabrics of cotton ≥ 85 %, dyed, weight ≤ 200 g/m2 | 26 | 26 | 26 | 18 | 8 |  |
| 52084100 | Fabric of cotton ≥ 85 %, coloured, yarn, point taffeta, weight ≤ 100 g/m2 | 26 | 26 | 18 | 18 | 8 |  |
| 52084200 | Fabric of cotton ≥ 85 %, coloured, yarn, point taffeta, 100 < weight ≤ 200 g/m2 | 26 | 26 | 18 | 18 | 8 |  |
| 52084300 | Fabric of cotton ≥ 85 %, coloured, yarn point twill, weight ≤ 200 g/m2 | 26 | 26 | 18 | 18 | 8 |  |
| 52084900 | Other fabrics of cotton ≥ 85 %, coloured, yarn, weight ≤ 200 g/m2 | 26 | 26 | 18 | 18 | 8 |  |
| 52085100 | Fabric of cotton ≥ 85 %, printed, point taffeta, weight ≤ 100 g/m2 | 26 | 26 | 26 | 18 | 8 |  |
| 52085200 | Fabric of cotton ≥ 85 %, printed, point taffeta, 100 < weight ≤ 200 g/m2 | 26 | 26 | 26 | 18 | 8 |  |
| 52085910 | Other printed fabrics, point twill, including diagonal. Texture < 4 | 26 | 26 | 26 | 18 | 8 |  |
| 52085990 | Other printed fabrics of cotton | 26 | 26 | 26 | 18 | 8 |  |
| 52091100 | Fabric of cotton ≥ 85 %, raw, point taffeta, weight ≤ 200 g/m2 | 26 | 26 | 26 | 18 | 8 |  |
| 52091200 | Fabric of cotton ≥ 85 %, raw, point twill, weight ≤ 200 g/m2 | 26 | 26 | 26 | 18 | 8 |  |
| 52091900 | Other fabrics of cotton ≥ 85 %, raw, weight > 200 g/m2 | 26 | 26 | 26 | 18 | 8 |  |
| 52092100 | Fabric of cotton ≥ 85 %, bleached, point taffeta, weight > 200 g/m2 | 26 | 26 | 26 | 18 | 8 |  |
| 52092200 | Fabric of cotton ≥ 85 %, bleached, point twill, weight > 200 g/m2 | 26 | 26 | 26 | 18 | 8 |  |
| 52092900 | Other fabrics of cotton ≥ 85 %, bleached, weight > 200 g/m2 | 26 | 26 | 26 | 18 | 8 |  |
| 52093100 | Fabric of cotton ≥ 85 %, dyed, point taffeta, weight > 200 g/m2 | 26 | 26 | 20 | 18 | 8 |  |
| 52093200 | Fabric of cotton ≥ 85 %, dyed, point twill, weight > 200 g/m2 | 26 | 26 | 18 | 18 | 8 |  |
| 52093900 | Other fabrics of cotton ≥ 85 %, dyed, weight > 200 g/m2 | 26 | 26 | 16 | 18 | 8 |  |
| 52094100 | Fabric of cotton ≥ 85 %, coloured, yarn, point taffeta, weight > 200 g/m2 | 26 | 26 | 18 | 18 | 8 |  |
| 52094210 | Fabric of cotton ≥ 85 %, coloured, yarn, denim, indigo, weight > 200 g/m2 | 26 | 26 | 0 | 18 | 8 |  |
| 52094290 | Other fabric of cotton ≥ 85 %, coloured, yarn, denim, weight > 200 g/m2 | 26 | 26 | 16 | 18 | 8 |  |
| 52094300 | Fabrics of cotton ≥ 85 %, coloured, yarn, point twill, weight > 200 g/m2 | 26 | 26 | 18 | 18 | 8 |  |
| 52094900 | Other fabrics of cotton ≥ 85 %, yarn, coloured, weight > 200 g/m2 | 26 | 26 | 18 | 18 | 8 |  |
| 52095100 | Fabric of cotton ≥ 85 %, printed, point taffeta, weight > 200 g/m2 | 26 | 26 | 26 | 18 | 8 |  |
| 52095200 | Fabric of cotton ≥ 85 %, printed, point twill, weight > 200 g/m2 | 26 | 26 | 26 | 18 | 8 |  |
| 52095900 | Other fabrics of cotton ≥ 85 %, printed, weight > 200 g/m2 | 26 | 26 | 26 | 18 | 8 |  |
| 52101100 | Fabric of cotton < 85 %, raw, synthetic or artificial fibre, point taffeta, weight ≤ 200 g/m2 | 26 | 26 | 18 | 18 | 8 |  |
| 52101910 | Fabrics of cotton, raw, synthetic or artificial fibre, point twill, diagonal. weight < 200 g/m2 | 26 | 26 | 18 | 18 | 8 |  |
| 52101990 | Other fabrics of cotton, raw, synthetic or artificial fibre, weight ≤ 200 g/m2 | 26 | 26 | 18 | 18 | 8 |  |
| 52102100 | Fabric of cotton < 85 %, bleached, synthetic or artificial fibre, point taffeta, weight ≤ 200 g/m2 | 26 | 26 | 18 | 18 | 8 |  |
| 52102910 | Fabrics of cotton, bleached, synthetic or artificial fibre, point twill, diagonal, weight < 200 g/m2 | 26 | 26 | 18 | 18 | 8 |  |
| 52102990 | Other fabrics of cotton, bleached, synthetic or artificial fibre, weight < 200 g/m2 | 26 | 26 | 18 | 18 | 8 |  |
| 52103100 | Fabric of cotton < 85 %, dyed, synthetic or artificial fibre, point taffeta, weight ≤ 200 g/m2 | 26 | 26 | 18 | 18 | 8 |  |
| 52103200 | Fabric of cotton < 85 %, dyed, synthetic or artificial fibre, point twill, weight ≤ 200 g/m2 | 26 | 26 | 18 | 18 | 8 |  |
| 52103900 | Other fabrics of cotton < 85 %, dyed, synthetic or artificial fibre, weight ≤ 200 g/m2 | 26 | 26 | 18 | 18 | 8 |  |
| 52104100 | Fabric of cotton < 85 %, coloured, synthetic or artificial fibre, point taffeta, weight ≤ 200 g/m2 | 26 | 26 | 18 | 18 | 8 |  |
| 52104910 | Fabrics of cotton, made from yarn of different colours, synthetic or artificial fibres, point twill, diagonal, weight < 200 g/m2 | 26 | 26 | 18 | 18 | 8 |  |
| 52104990 | Other fabrics of cotton, made from yarn of different colours, synthetic or artificial fibres, weight < 200 g/m2 | 26 | 26 | 18 | 18 | 8 |  |
| 52105100 | Fabric cotton < 85 %, printed, synthetic or artificial fibre, point taffeta, weight ≤ 200 g/m2 | 26 | 26 | 18 | 18 | 8 |  |
| 52105910 | Fabrics of printed cotton, synthetic or artificial fibres, point twill, diagonal, weight < 200 g/m2 | 26 | 26 | 18 | 18 | 8 |  |
| 52105990 | Other fabrics of printed cotton, synthetic or artificial fibres, weight < 200 g/m2 | 26 | 26 | 18 | 18 | 8 |  |
| 52111100 | Fabric of cotton < 85 %, raw, synthetic or artificial fibre, point taffeta, weight > 200 g/m2 | 26 | 26 | 18 | 18 | 8 |  |
| 52111200 | Fabric of cotton < 85 %, raw, synthetic or artificial fibre, point twill, weight > 200 g/m2 | 26 | 26 | 18 | 18 | 8 |  |
| 52111900 | Other fabrics of cotton < 85 %, raw, synthetic or artificial fibre, weight > 200 g/m2 | 26 | 26 | 18 | 18 | 8 |  |
| 52112010 | Fabrics of cotton, bleached, synthetic or artificial fibres, point taffeta, weight < 200 g/m2 | 26 | 26 | 18 | 18 | 8 |  |
| 52112020 | Fabrics of cotton, bleached, synthetic or artificial fibres, point twill, diagonal, weight < 200 g/m2 | 26 | 26 | 18 | 18 | 8 |  |
| 52112090 | Other fabrics of cotton, bleached, synthetic or artificial fibres, weight < 200 g/m2 | 26 | 26 | 18 | 18 | 8 |  |
| 52113100 | Fabric of cotton < 85 %, dyed, synthetic or artificial fibre, point taffeta, weight > 200 g/m2 | 26 | 26 | 18 | 18 | 8 |  |
| 52113200 | Fabric of cotton < 85 %, dyed, synthetic or artificial fibre, point twill, weight > 200 g/m2 | 26 | 26 | 18 | 18 | 8 |  |
| 52113900 | Other fabrics of cotton < 85 %, dyed, synthetic or artificial fibre, weight > 200 g/m2 | 26 | 26 | 18 | 18 | 8 |  |
| 52114100 | Fabric of cotton < 85%, coloured, synthetic or artificial fibre, point taffeta, weight > 200 g/m2 | 26 | 26 | 18 | 18 | 8 |  |
| 52114210 | Fabric of cotton < 85 %, indigo blue, synthetic or artificial fibre, weight > 200 g/m2 | 26 | 26 | 16 | 18 | 8 |  |
| 52114290 | Other fabric of cotton < 85 %, denim, synthetic or artificial fibre, weight > 200 g/m2 | 26 | 26 | 18 | 18 | 8 |  |
| 52114300 | Fabric of cotton < 85 %, colours/synthetic or artificial fibre, point twill, weight > 200 g/m2 | 26 | 26 | 18 | 18 | 8 |  |
| 52114900 | Other fabric of cotton < 85 %, colours/synthetic or artificial fibre, weight > 200 g/m2 | 26 | 26 | 18 | 18 | 8 |  |
| 52115100 | Fabric of cotton < 85 %, printed/synthetic or artificial fibre. Point taffeta, weight > 200 g/m2 | 26 | 26 | 18 | 18 | 8 |  |
| 52115200 | Fabric of cotton < 85 %, printed/synthetic or artificial fibre. Point twill, weight > 200 g/m2 | 26 | 26 | 18 | 18 | 8 |  |
| 52115900 | Other fabric of cotton < 85 %, printed/synthetic or artificial fibre, weight > 200 g/m2 | 26 | 26 | 18 | 18 | 8 |  |
| 52121100 | Other fabrics of cotton, raw, weight ≤ 200 g/m2 | 26 | 26 | 18 | 18 | 8 |  |
| 52121200 | Other fabrics of cotton, bleached, weight ≤ 200 g/m2 | 26 | 26 | 18 | 18 | 8 |  |
| 52121300 | Other fabrics of cotton, dyed, weight ≤ 200 g/m2 | 26 | 26 | 18 | 18 | 8 |  |
| 52121400 | Other fabrics of cotton, yarns of different colours, weight ≤ 200 g/m2 | 26 | 26 | 18 | 18 | 8 |  |
| 52121500 | Other fabrics of cotton, printed, weight ≤ 200 g/m2 | 26 | 26 | 18 | 18 | 8 |  |
| 52122100 | Other fabrics of cotton, raw, weight > 200 g/m2 | 26 | 26 | 18 | 18 | 8 |  |
| 52122200 | Other fabrics of cotton, bleached, weight > 200 g/m2 | 26 | 26 | 18 | 18 | 8 |  |
| 52122300 | Other fabrics of cotton, dyed, weight > 200 g/m2 | 26 | 26 | 18 | 18 | 8 |  |
| 52122400 | Other fabrics of cotton, yarns of different colours, weight > 200 g/m2 | 26 | 26 | 18 | 18 | 8 |  |
| 52122500 | Other fabrics of cotton, printed, weight > 200 g/m2 | 26 | 26 | 18 | 18 | 8 |  |
| 53011000 | Linen, raw or retted | 6 | 6 | 6 | 6 | 0 |  |
| 53012110 | Linen, broken | 6 | 6 | 6 | 6 | 0 |  |
| 53012120 | Linen, scutched, but not spun | 6 | 6 | 6 | 6 | 0 |  |
| 53012910 | Linen, combed, but not spun | 6 | 6 | 6 | 6 | 0 |  |
| 53012990 | Linen in another form, but not spun | 6 | 6 | 6 | 6 | 0 |  |
| 53013000 | Linen, tow and waste | 6 | 6 | 6 | 6 | 0 |  |
| 53021000 | Hemp (Cannabis sativa L.), raw or processed but not spun; hemp tow and waste (including yarn waste and garnetted stock) | 6 | 6 | 6 | 6 | 0 |  |
| 53029000 | Other hemp (Cannabis sativa L.), raw or processed but not spun; hemp tow and waste (including yarn waste and garnetted stock) | 6 | 6 | 6 | 6 | 0 |  |
| 53031010 | Jute | 8 | 8 | 8 | 8 | 0 |  |
| 53031090 | Other textile bast fibres, raw or retted | 8 | 8 | 8 | 8 | 0 |  |
| 53039010 | Jute processed in another form, non-spun, tow, waste | 8 | 8 | 8 | 8 | 0 |  |
| 53039090 | Other textile bast fibres processed in another form, tow, etc | 8 | 8 | 8 | 8 | 0 |  |
| 53050010 | Abaca (Manila hemp) raw | 6 | 6 | 6 | 6 | 0 |  |
| 53050090 | Other vegetable textile fibres, tow and waste, processed | 6 | 6 | 6 | 6 | 0 |  |
| 53061000 | Flax yarn, single | 18 | 18 | 14 | 14 | 4 |  |
| 53062000 | Flax yarn, multiple (folded) or cabled | 18 | 18 | 14 | 14 | 4 |  |
| 53071010 | Yarn of jute, single | 18 | 18 | 14 | 14 | 4 |  |
| 53071090 | Yarn of jute or of other textile bast fibres, single | 18 | 18 | 14 | 14 | 4 |  |
| 53072010 | Yarn of jute, multiple (folded) or cabled | 18 | 18 | 14 | 14 | 4 |  |
| 53072090 | Yarn of other textile bast fibres, folded, etc. | 18 | 18 | 14 | 14 | 4 |  |
| 53081000 | Coir yarn (yarns of fibres of coconut) | 18 | 18 | 14 | 14 | 4 |  |
| 53082000 | Hemp yarn | 18 | 18 | 14 | 14 | 4 |  |
| 53089000 | Yarn of other vegetable textile fibres | 18 | 18 | 14 | 14 | 4 |  |
| 53091100 | Fabrics of linen (containing ≥ 85 %), raw or bleached | 26 | 26 | 18 | 18 | 8 |  |
| 53091900 | Other fabrics of linen (containing ≥ 85 %) | 26 | 26 | 11 | 18 | 8 |  |
| 53092100 | Fabrics of linen (containing < 85 %), raw or bleached | 26 | 26 | 18 | 18 | 8 |  |
| 53092900 | Other fabrics of linen (containing < 85 %) | 26 | 26 | 18 | 18 | 8 |  |
| 53101010 | Fabrics of burlap of jute, raw | 26 | 26 | 11 | 14 | 8 |  |
| 53101090 | Fabrics of other textile bast fibres, raw | 26 | 26 | 16 | 16 | 8 |  |
| 53109000 | Other fabrics of jute or of other textile bast fibres | 26 | 26 | 16 | 16 | 8 |  |
| 53110000 | Fabrics of other vegetable textile fibres or of paper yarn | 26 | 26 | 18 | 18 | 8 |  |
| 54011011 | Sewing thread, of polyester, except for retail sale | 18 | 18 | 16 | 16 | 4 |  |
| 54011012 | Sewing thread, of polyester, for retail sale | 18 | 18 | 18 | 18 | 4 |  |
| 54011090 | Sewing thread of other synthetic filaments | 18 | 18 | 16 | 16 | 4 |  |
| 54012011 | Sewing thread, rayon viscose, high tenacity non-packaged for retail sale | 18 | 18 | 16 | 16 | 4 |  |
| 54012012 | Sewing thread, rayon viscose, high tenacity, for retail sale | 18 | 18 | 18 | 18 | 4 |  |
| 54012090 | Sewing thread, of other artificial filaments | 18 | 18 | 16 | 16 | 4 |  |
| 54021100 | Yarn high tenacity of aramids | 2 | 2 | 2 | 2 | 0 |  |
| 54021910 | Yarn high tenacity of nylon | 18 | 18 | 16 | 16 | 8 |  |
| 54021990 | Yarn high tenacity, of other polyamides | 18 | 18 | 16 | 16 | 8 |  |
| 54022000 | Yarn high tenacity, of polyesters | 0 | 18 | 16 | 0 | 8 |  |
| 54023111 | Textured yarn, of nylon, dyed, title ≤ 50 tex | 18 | 18 | 16 | 16 | 8 |  |
| 54023119 | Other textured yarns, of nylon, title ≤ 50 tex | 18 | 18 | 16 | 0 | 8 |  |
| 54023190 | Textured yarns, of other polyamides, dyed, title ≤ 50 tex | 18 | 18 | 16 | 16 | 8 |  |
| 54023211 | Multifilament of nylon, with permanent antistatic effect, title > 110 tex | 18 | 18 | 16 | 16 | 8 |  |
| 54023219 | Other textured yarns, of nylon, title > 50 tex | 18 | 18 | 16 | 16 | 8 |  |
| 54023290 | Textured yarns, of other polyamides, title ≤ 50 tex | 18 | 18 | 16 | 16 | 8 |  |
| 54023310 | Polyester yarn, raw | 18 | 18 | 16 | 0 | 8 |  |
| 54023320 | Polyester yarn, dyed | 18 | 18 | 16 | 0 | 8 |  |
| 54023390 | Other polyester yarns | 18 | 18 | 16 | 16 | 8 |  |
| 54023400 | Polypropylene multifilament, title > 110 tex | 18 | 18 | 16 | 16 | 4 |  |
| 54023900 | Other textured yarns | 18 | 18 | 16 | 16 | 8 |  |
| 54024400 | Other elastomeric yarn, single, twist ≤ 50 turns/m | 18 | 18 | 16 | 0 | 8 |  |
| 54024510 | Yarn of aramid, single, sprain ≤ 50 turns/meter | 2 | 2 | 2 | 2 | 0 |  |
| 54024520 | Yarn of nylon, single, twisted or untwisted < 50 turns/m | 18 | 18 | 16 | 16 | 8 |  |
| 54024590 | Yarn of other polyamides, single, twist or untwisted < 50 turns/m | 18 | 18 | 16 | 16 | 8 |  |
| 54024600 | Yarn of polyester partially oriented, single, twist or untwisted < 50 turns/m | 18 | 18 | 16 | 16 | 8 |  |
| 54024700 | Yarn of other polyester, single, twist or untwisted < 50 turns/m | 18 | 18 | 16 | 16 | 10 |  |
| 54024800 | Yarn of other polypropylene, twist or untwisted < 50 turns/m | 18 | 18 | 16 | 16 | 4 |  |
| 54024910 | Other single polyethylene yarn, untwisted or with a twist, of other synthetic filament ≤ 50 turns/m | 2 | 2 | 2 | 2 | 8 |  |
| 54024990 | Other synthetic filament yarns, single, twist ≤ 50 turns/m | 18 | 18 | 16 | 16 | 8 |  |
| 54025110 | Yarn of aramid, single, twist > 50 turns/meter | 2 | 2 | 2 | 2 | 0 |  |
| 54025190 | Yarn of nylon/other polyamides, single, twist > 50 turns/m | 18 | 18 | 16 | 16 | 8 |  |
| 54025200 | Yarn of polyesters, single, twist > 50 turns/meter | 18 | 18 | 16 | 16 | 8 |  |
| 54025900 | Yarn of other synthetic filament, single, twist > 50 turns/m | 18 | 18 | 16 | 16 | 8 |  |
| 54026110 | Yarn of aramids, multiple (folded) or cabled | 2 | 2 | 2 | 2 | 0 |  |
| 54026190 | Yarn of nylon/other polyamides, multiple (folded)/cabled | 18 | 18 | 16 | 16 | 8 |  |
| 54026200 | Yarn of polyesters, multiple (folded) or cabled | 18 | 18 | 16 | 16 | 8 |  |
| 54026900 | Yarn of other synthetic filament multiple (folded)/cabled | 18 | 18 | 16 | 16 | 8 |  |
| 54031000 | High tenacity yarn of viscose rayon | 18 | 18 | 16 | 16 | 0 |  |
| 54033100 | Yarn of viscose rayon, single, twist ≤ 120 turns/meter | 18 | 18 | 16 | 16 | 0 |  |
| 54033200 | Yarn of viscose rayon, single, twist > 120 turns/meter | 18 | 18 | 16 | 16 | 0 |  |
| 54033300 | Yarn of cellulose acetate, single | 18 | 18 | 16 | 16 | 8 |  |
| 54033900 | Yarn of other artificial filament, single | 18 | 18 | 16 | 16 | 8 |  |
| 54034100 | Yarn of viscose rayon, multiple (folded) or cabled | 18 | 18 | 16 | 16 | 0 |  |
| 54034200 | Yarn of cellulose acetate, multiple (folded) or cabled | 18 | 18 | 16 | 16 | 8 |  |
| 54034900 | Yarn of artificial filament multiple (folded)/cabled | 18 | 18 | 16 | 16 | 8 |  |
| 54041100 | Elastomer monofilaments, width < 5 mm | 18 | 18 | 16 | 16 | 8 |  |
| 54041200 | Other polypropylene monofilaments, width < 5 mm | 18 | 18 | 16 | 16 | 4 |  |
| 54041911 | Catgut imitations, resorbable | 2 | 2 | 2 | 2 | 8 |  |
| 54041919 | Catgut imitations, monofilaments | 18 | 18 | 16 | 16 | 8 |  |
| 54041990 | Other synthetic monofilaments, width < 5 mm | 18 | 18 | 16 | 16 | 8 |  |
| 54049000 | Laminate of synthetic textile matters, width ≤ 5 mm | 18 | 18 | 16 | 16 | 8 |  |
| 54050000 | Artificial monofilament title ≥ 67 d, cross‑section ≤ 1 mm, etc | 18 | 18 | 12 | 12 | 8 |  |
| 54060010 | Synthetic filament yarn, for retail sale | 18 | 18 | 18 | 18 | 8 |  |
| 54060020 | Artificial filament yarn, for retail sale | 18 | 18 | 18 | 18 | 8 |  |
| 54071011 | Fabric obtained from high tenacity aramid yarns, without rubber threads | 2 | 2 | 2 | 2 | 8 |  |
| 54071019 | Fabric obtained from high tenacity nylon, other polyamides or polyesters yarn, etc. with rubber yarn | 26 | 26 | 18 | 18 | 8 |  |
| 54071021 | Fabric obtained from high tenacity, of aramid, with rubber yarn | 2 | 2 | 2 | 2 | 8 |  |
| 54071029 | Fabric obtained from high tenacity nylon yarn, etc. with rubber yarn | 26 | 26 | 18 | 18 | 8 |  |
| 54072000 | Fabric obtained from laminate synthetic, etc. | 26 | 26 | 18 | 18 | 8 |  |
| 54073000 | Fabrics blankets of threads of synthetic filament | 26 | 26 | 18 | 18 | 8 |  |
| 54074100 | Fabric of nylon filament, other polyamides ≥ 85 %, raw/bleached | 26 | 26 | 18 | 18 | 8 |  |
| 54074200 | Fabric of nylon filament, other polyamides ≥ 85 %, dyed | 26 | 26 | 18 | 18 | 8 |  |
| 54074300 | Fabric of nylon filaments, other polyamides ≥ 85 %, different colours | 26 | 26 | 18 | 18 | 8 |  |
| 54074400 | Fabric of nylon filament other polyamides ≥ 85 %, printed | 26 | 26 | 18 | 18 | 8 |  |
| 54075100 | Fabric of polyester filament textured ≥ 85 %, raw/bleach | 26 | 26 | 18 | 18 | 8 |  |
| 54075210 | Fabric of polyester filaments texturized, ≥ 85 %, dyed/without rubber threads | 26 | 26 | 0 | 18 | 8 |  |
| 54075220 | Fabric of polyester filaments, texturized ≥ 85 %, dyed/with rubber threads | 26 | 26 | 18 | 18 | 8 |  |
| 54075300 | Fabric of polyester filaments, texturized ≥ 85 %, different colours | 26 | 26 | 11 | 18 | 8 |  |
| 54075400 | Fabric of polyester filaments, texturized ≥ 85 %, printed | 26 | 26 | 11 | 18 | 8 |  |
| 54076100 | Fabric of polyester filament non‑textured ≥ 85 % | 26 | 26 | 0 | 18 | 8 |  |
| 54076900 | Fabric of other of polyester filament ≥ 85 % | 26 | 26 | 0 | 18 | 8 |  |
| 54077100 | Fabric of synthetic filament ≥ 85 %, raw/bleached | 26 | 26 | 18 | 18 | 8 |  |
| 54077200 | Fabric of synthetic filament ≥ 85 %, dyed | 26 | 26 | 18 | 18 | 8 |  |
| 54077300 | Fabric of synthetic filament ≥ 85 %, different colours | 26 | 26 | 18 | 18 | 8 |  |
| 54077400 | Fabric of synthetic filament ≥ 85 %, printed | 26 | 26 | 18 | 18 | 8 |  |
| 54078100 | Fabric of synthetic filament > 85 %, with cotton, raw/bleached | 26 | 26 | 18 | 18 | 8 |  |
| 54078200 | Fabric of synthetic filament < 85 %, with cotton, dyed | 26 | 26 | 11 | 18 | 8 |  |
| 54078300 | Fabric of synthetic filament < 85 %, different colours | 26 | 26 | 18 | 18 | 8 |  |
| 54078400 | Fabric of synthetic filament < 85 %, with cotton, printed | 26 | 26 | 18 | 18 | 8 |  |
| 54079100 | Other fabrics of synthetic filament < 85 %, raw/bleached | 26 | 26 | 18 | 18 | 8 |  |
| 54079200 | Other fabrics of synthetic filament < 85 %, dyed | 26 | 26 | 11 | 18 | 8 |  |
| 54079300 | Other fabrics of synthetic filament < 85 %, different colours | 26 | 26 | 18 | 18 | 8 |  |
| 54079400 | Other fabrics of synthetic filament < 85 %, printed | 26 | 26 | 18 | 18 | 8 |  |
| 54081000 | Fabric obtained from high tenacity yarn, of viscose rayon | 26 | 26 | 11 | 18 | 8 |  |
| 54082100 | Fabric of artificial filament ≥ 85 %, raw/bleached | 26 | 26 | 18 | 18 | 8 |  |
| 54082200 | Fabric of artificial filament ≥ 85 %, dyed | 26 | 26 | 18 | 18 | 8 |  |
| 54082300 | Fabric of artificial filament ≥ 85 %, yarns different colours | 26 | 26 | 18 | 18 | 8 |  |
| 54082400 | Fabric of artificial filament ≥ 85 %, printed | 26 | 26 | 18 | 18 | 8 |  |
| 54083100 | Other fabrics of artificial filament < 85 %, raw/bleached | 26 | 26 | 18 | 18 | 8 |  |
| 54083200 | Other fabrics of artificial filament < 85 %, dyed | 26 | 26 | 18 | 18 | 8 |  |
| 54083300 | Other fabrics of artificial filament < 85 %, different colours | 26 | 26 | 18 | 18 | 8 |  |
| 54083400 | Other fabrics of artificial filament < 85 %, printed | 26 | 26 | 18 | 18 | 8 |  |
| 55011000 | Cables of nylon or other polyamides | 16 | 16 | 16 | 16 | 8 |  |
| 55012000 | Cables of polyesters | 16 | 16 | 16 | 16 | 8 |  |
| 55013000 | Cables of acrylic or modacrylic | 16 | 16 | 16 | 0 | 0 |  |
| 55014000 | Cables of synthetic polypropylene filaments | 16 | 16 | 16 | 16 | 4 |  |
| 55019000 | Cables of other synthetic filament | 16 | 16 | 16 | 16 | 8 |  |
| 55020010 | Cellulose acetate tow | 18 | 18 | 0 | 12 | 10 |  |
| 55020020 | Viscose rayon tow | 2 | 2 | 2 | 2 | 8 |  |
| 55020090 | Tow of other artificial filament | 12 | 12 | 12 | 12 | 10 |  |
| 55031100 | Synthetic staple fibres of aramid, non‑carded, combed or otherwise processed for spinning, etc. | 2 | 2 | 2 | 2 | 0 |  |
| 55031910 | Bicomponent fibres, of different points of fusion | 2 | 2 | 2 | 2 | 4 |  |
| 55031990 | Fibres of nylon/other polyamides, non‑carded, non-combed, etc | 16 | 16 | 16 | 16 | 4 |  |
| 55032010 | Bicomponent fibres, of different points of fusion | 2 | 2 | 2 | 2 | 4 |  |
| 55032090 | Other fibres | 16 | 16 | 16 | 0 | 4 |  |
| 55033000 | Acrylic/modacrylic fibres, non-carded, etc | 16 | 16 | 16 | 16 | 0 |  |
| 55034000 | Fibres of polypropylene, non-carded, non‑combed, etc | 16 | 16 | 16 | 16 | 4 |  |
| 55039010 | Other synthetic bicomponent staple fibres, non-carded, etc | 2 | 2 | 2 | 2 | 4 |  |
| 55039020 | Fibres of poly(vinyl alcohol), non-carded, etc. | 2 | 2 | 2 | 2 | 4 |  |
| 55039090 | Other synthetic bicomponent staple fibres, non-carded, etc | 16 | 16 | 16 | 16 | 4 |  |
| 55041000 | Fibres of viscose rayon, non-carded, non‑combed, etc | 12 | 12 | 12 | 0 | 0 |  |
| 55049010 | Artificial staple fibres, non-carded, non‑combed or otherwise processed for spinning, of lyocell | 2 | 2 | 2 | 2 | 0 |  |
| 55049090 | Other artificial staple fibres, non-carded, etc | 12 | 12 | 12 | 12 | 4 |  |
| 55051000 | Waste of synthetic fibres | 16 | 16 | 16 | 16 | 4 |  |
| 55052000 | Waste of artificial fibres | 12 | 12 | 12 | 12 | 4 |  |
| 55061000 | Fibres of nylon/other polyamides, carded, etc. for spinning | 16 | 16 | 16 | 16 | 4 |  |
| 55062000 | Fibres of polyesters, carded, combed, etc. for spinning | 16 | 16 | 16 | 16 | 4 |  |
| 55063000 | Acrylic/modacrylic fibres, carded, combed, etc. for spinning | 16 | 16 | 16 | 16 | 0 |  |
| 55069000 | Other synthetic fibres, carded, combed, etc. for spinning | 16 | 16 | 16 | 16 | 4 |  |
| 55070000 | Artificial fibres, carded, combed, etc. for spinning | 12 | 12 | 12 | 12 | 4 |  |
| 55081000 | Sewing thread, of synthetic fibres | 18 | 18 | 16 | 16 | 4 |  |
| 55082000 | Sewing thread, of artificial fibres | 18 | 18 | 12 | 12 | 4 |  |
| 55091100 | Yarn of nylon fibres/other polyamides ≥ 85 %, single | 18 | 18 | 16 | 16 | 8 |  |
| 55091210 | Yarn of aramid fibres ≥ 85 %, twisted/twisted multiple | 2 | 2 | 2 | 2 | 8 |  |
| 55091290 | Yarn of nylon fibres/other polyamides ≥ 85 %, twisted, etc. | 18 | 18 | 16 | 16 | 8 |  |
| 55092100 | Yarn of polyesters fibres ≥ 85 %, single | 18 | 18 | 16 | 16 | 8 |  |
| 55092200 | Yarn of polyesters fibres ≥ 85 %, multiple (folded)/cabled | 18 | 18 | 16 | 0 | 8 |  |
| 55093100 | Yarn of acrylics/modacrylics fibres ≥ 85 %, single | 18 | 18 | 16 | 16 | 8 |  |
| 55093200 | Yarn of acrylics/modacrylics fibres ≥ 85 %, folded, etc | 18 | 18 | 16 | 0 | 8 |  |
| 55094100 | Yarn of other synthetic fibres ≥ 85 %, single | 18 | 18 | 16 | 16 | 8 |  |
| 55094200 | Yarn of other synthetic fibres ≥ 85 %, twisted/multiple twisted | 18 | 18 | 16 | 16 | 8 |  |
| 55095100 | Yarn of fibres of polyesters with artificial fibres | 18 | 18 | 16 | 18 | 8 |  |
| 55095200 | Yarn of fibres of polyesters with wool/fine animal hair | 18 | 18 | 16 | 16 | 8 |  |
| 55095300 | Yarn of fibres of polyesters with cotton | 18 | 18 | 16 | 0 | 8 |  |
| 55095900 | Other yarn of fibres of polyesters | 18 | 18 | 16 | 16 | 8 |  |
| 55096100 | Yarn of acrylics/modacrylics fibres with wool/fine animal hair | 18 | 18 | 16 | 16 | 8 |  |
| 55096200 | Yarn of acrylics/modacrylics fibres with cotton | 18 | 18 | 16 | 16 | 8 |  |
| 55096900 | Other yarn of acrylics/modacrylics fibres | 18 | 18 | 16 | 16 | 8 |  |
| 55099100 | Yarn of other synthetic fibres with wool/fine animal hair | 18 | 18 | 16 | 16 | 8 |  |
| 55099200 | Yarn of other synthetic fibres with cotton | 18 | 18 | 16 | 16 | 8 |  |
| 55099900 | Other yarns of synthetic fibres | 18 | 18 | 16 | 16 | 8 |  |
| 55101100 | Yarn of artificial fibres ≥ 85 %, single | 18 | 18 | 16 | 16 | 10 |  |
| 55101200 | Yarn of artificial fibres ≥ 85 %, multiple (folded)/cabled | 18 | 18 | 16 | 16 | 10 |  |
| 55102000 | Yarn of artificial fibres with wool or fine animal hair | 18 | 18 | 16 | 16 | 10 |  |
| 55103000 | Yarn of artificial fibres with cotton | 18 | 18 | 16 | 16 | 10 |  |
| 55109000 | Other yarns of artificial fibres | 18 | 18 | 16 | 16 | 10 |  |
| 55111000 | Yarn of synthetic fibres ≥ 85 %, for retail sale | 18 | 18 | 18 | 18 | 8 |  |
| 55112000 | Yarn of synthetic fibres < 85 %, for retail sale | 18 | 18 | 18 | 18 | 8 |  |
| 55113000 | Yarns of artificial fibres, for retail sale | 18 | 18 | 18 | 18 | 8 |  |
| 55121100 | Fabric of polyester fibres ≥ 85 %, raw or bleached | 26 | 26 | 18 | 18 | 8 |  |
| 55121900 | Fabric of other polyester fibres ≥ 85 % | 26 | 26 | 18 | 18 | 8 |  |
| 55122100 | Fabric of acrylics/modacrylics fibres ≥ 85 %, raw/bleach. | 26 | 26 | 18 | 18 | 8 |  |
| 55122900 | Fabric of other acrylics/modacrylics fibres ≥ 85 % | 26 | 26 | 18 | 18 | 8 |  |
| 55129110 | Fabric of aramid fibres ≥ 85 %, raw or bleached | 2 | 2 | 2 | 2 | 8 |  |
| 55129190 | Fabric of other synthetic staple fibres ≥ 85 %, raw/bleached | 26 | 26 | 18 | 18 | 8 |  |
| 55129910 | Other fabrics of other aramid fibres ≥ 85 % | 2 | 2 | 2 | 2 | 8 |  |
| 55129990 | Other fabrics of other synthetic staple fibres ≥ 85 % | 26 | 26 | 18 | 18 | 8 |  |
| 55131100 | Polyester staple fibre fabric < 85 %, plain weave, with cotton, weight ≤ 170 g/m2, unbleached/bleached | 26 | 26 | 0 | 18 | 8 |  |
| 55131200 | Polyester staple fibre fabric < 85 % with cotton, weight ≤ 170 g/m2, point twill, raw/bleached | 26 | 26 | 18 | 18 | 8 |  |
| 55131300 | Other polyester staple fibre fabric < 85 % with cotton, weight ≤ 170 g/m2, raw/bleached | 26 | 26 | 18 | 18 | 8 |  |
| 55131900 | Other synthetic fibre fabrics < 85 % with cotton, weight ≤ 170 g/m2, raw/bleached | 26 | 26 | 18 | 18 | 8 |  |
| 55132100 | Polyester fabric < 85 % with cotton, weight ≤ 170 g/m2, point taffeta, dyed | 26 | 26 | 0 | 18 | 8 |  |
| 55132310 | Other woven fabrics of polyester staple fibres < 85 %, in twill weave, including diagonal texture < 4, dyed | 26 | 26 | 18 | 18 | 8 |  |
| 55132390 | Other woven fabrics of polyester staple fibres < 85 % dyed | 26 | 26 | 18 | 18 | 8 |  |
| 55132900 | Other synthetic fibres fabrics < 85 % with cotton, weight ≤ 170 g/m2, dyed | 26 | 26 | 11 | 18 | 8 |  |
| 55133100 | Polyester fabric < 85 % with cotton. weight ≤ 170 g/m2, point taffeta, different colours | 26 | 26 | 18 | 18 | 8 |  |
| 55133911 | Fabrics made from yarn of different colours of polyester staple fibres < 85 %, in twill weave, including diagonal weave, texture < 4, weight ≤ 170 g/m2 | 26 | 26 | 18 | 18 | 8 |  |
| 55133919 | Other fabrics < 85 % polyester staple fibres, weight < 170 g/m2 | 26 | 26 | 11 | 18 | 8 |  |
| 55133990 | Other fabrics < 85 % synthetic staple fibres, mixed with cotton | 26 | 26 | 18 | 18 | 8 |  |
| 55134100 | Polyester fabric < 85 % with cotton, weight ≤ 170 g/m2, taffeta, printed | 26 | 26 | 0 | 0 | 8 |  |
| 55134911 | Printed fabrics < 85 % polyester staple fibres, mixed with cotton, twill weave, including diagonal, whose texture < 4 | 26 | 26 | 18 | 18 | 8 |  |
| 55134919 | Other fabrics < 85 % polyester staple fibres, mixed with cotton | 26 | 26 | 18 | 18 | 8 |  |
| 55134990 | Other fabrics < 85 % synthetic staple fibres, mixed with cotton | 26 | 26 | 11 | 18 | 8 |  |
| 55141100 | Polyester fabric < 85 % with cotton. weight > 170 g/m2, taffeta, raw/bleached | 26 | 26 | 18 | 18 | 8 |  |
| 55141200 | Fabric polyester < 85 % with cotton. weight > 170 g/m2, twill weave, raw/bleached | 26 | 26 | 18 | 18 | 8 |  |
| 55141910 | Other fabrics < 85 % polyester staple fibres, raw/bleached, mixed with cotton | 26 | 26 | 18 | 18 | 8 |  |
| 55141990 | Other fabrics < 85 % synthetic staple fibres, raw/bleached, mixed with cotton | 26 | 26 | 18 | 18 | 8 |  |
| 55142100 | Polyester fabric < 85 % with cotton. weight > 170 g/m2, point taffeta, dyed | 26 | 26 | 18 | 18 | 8 |  |
| 55142200 | Polyester fabric < 85 % with cotton. weight > 170 g/m2, twill weave, dyed | 26 | 26 | 18 | 18 | 8 |  |
| 55142300 | Other polyester fabrics < 85 % with cotton, weight > 170 g/m2, dyed | 26 | 26 | 18 | 18 | 8 |  |
| 55142900 | Other synthetic fibres fabrics < 85 % with cotton, weight> 170 g/m2, dyed | 26 | 26 | 11 | 18 | 8 |  |
| 55143011 | Fabrics < 85 % polyester staple fibres, point taffeta, mixed with cotton | 26 | 26 | 18 | 18 | 8 |  |
| 55143012 | Fabrics < 85 % synthetic staple fibres, made of yarn of different colours, mixed with cotton, point twill | 26 | 26 | 18 | 18 | 8 |  |
| 55143019 | Other fabrics < 85 % polyester staple fibres, made of yarn of different colours, mixed with cotton | 26 | 26 | 18 | 18 | 8 |  |
| 55143090 | Other fabrics < 85 % synthetic staple fibres, made of yarn of different colours, mixed with cotton | 26 | 26 | 18 | 18 | 8 |  |
| 55144100 | Polyester fabric < 85 % with cotton, weight > 170 g/m2, point taffeta, printed | 26 | 26 | 18 | 18 | 8 |  |
| 55144200 | Polyester fabric < 85 % with cotton, weight > 170 g/m2, point twill, printed | 26 | 26 | 18 | 18 | 8 |  |
| 55144300 | Other polyester fabrics < 85 % with cotton, weight > 170 g/m2, printed | 26 | 26 | 18 | 18 | 8 |  |
| 55144900 | Other synthetic fibres fabrics < 85 % with cotton, weight > 170 g/m2, printed | 26 | 26 | 18 | 18 | 8 |  |
| 55151100 | Fabric of polyester fibres with rayon viscose | 26 | 26 | 11 | 18 | 8 |  |
| 55151200 | Fabric of polyester fibres with synthetic/artificial filament | 26 | 26 | 18 | 18 | 8 |  |
| 55151300 | Fabric of polyester fibres with wool/fine animal hair | 26 | 26 | 18 | 18 | 8 |  |
| 55151900 | Other fabrics of polyester fibres | 26 | 26 | 11 | 18 | 8 |  |
| 55152100 | Acrylic fibres fabrics, etc. with synthetic/artificial filament | 26 | 26 | 18 | 18 | 8 |  |
| 55152200 | Acrylic fibres fabrics, etc. with wool/fine animal hair | 26 | 26 | 18 | 18 | 8 |  |
| 55152900 | Other acrylic/modacrylic fibres fabrics | 26 | 26 | 18 | 18 | 8 |  |
| 55159100 | Other synthetic fibres fabrics with synthetic/artificial filament | 26 | 26 | 18 | 18 | 8 |  |
| 55159910 | Other synthetic staple fibres fabrics, with wool or fine animal hair | 26 | 26 | 18 | 18 | 8 |  |
| 55159990 | Other synthetic staple fibres fabrics | 26 | 26 | 18 | 18 | 8 |  |
| 55161100 | Artificial fibres fabrics ≥ 85 %, raw, bleached | 26 | 26 | 18 | 18 | 8 |  |
| 55161200 | Artificial fibres fabrics ≥ 85 %, dyed | 26 | 26 | 18 | 18 | 8 |  |
| 55161300 | Artificial fibres fabrics ≥ 85 %, of yarns of different colours | 26 | 26 | 18 | 18 | 8 |  |
| 55161400 | Artificial fibres fabrics ≥ 85 %, printed | 26 | 26 | 11 | 18 | 8 |  |
| 55162100 | Fabric of artificial fibres < 85 % with synthetic/artificial filament, raw/bleached | 26 | 26 | 18 | 18 | 8 |  |
| 55162200 | Artificial fibres fabrics < 85 % with synthetic/artificial filament, dyed | 26 | 26 | 18 | 18 | 8 |  |
| 55162300 | Artificial fibres fabrics < 85 % with synthetic/artificial filament, colours | 26 | 26 | 18 | 18 | 8 |  |
| 55162400 | Artificial fibres fabrics < 85 % with synthetic/artificial filament, printed | 26 | 26 | 18 | 18 | 8 |  |
| 55163100 | Artificial fibres fabrics < 85 % with wool/fine animal hair, raw/bleached | 26 | 26 | 18 | 18 | 8 |  |
| 55163200 | Artificial fibres fabrics < 85 % with wool/fine animal hair, dyed | 26 | 26 | 18 | 18 | 8 |  |
| 55163300 | Artificial fibres fabrics < 85 % with wool/fine animal hair, different colours | 26 | 26 | 18 | 18 | 8 |  |
| 55163400 | Artificial fibres fabrics < 85 % with wool/fine animal hair, printed | 26 | 26 | 18 | 18 | 8 |  |
| 55164100 | Artificial fibres fabrics < 85 % with cotton, raw/bleached | 26 | 26 | 18 | 18 | 8 |  |
| 55164200 | Artificial fibres fabrics < 85 % with cotton, dyed | 26 | 26 | 18 | 18 | 8 |  |
| 55164300 | Artificial fibres fabrics < 85 % with cotton, yarn of different colours | 26 | 26 | 18 | 18 | 8 |  |
| 55164400 | Artificial fibres fabrics < 85 % with cotton, printed | 26 | 26 | 18 | 18 | 8 |  |
| 55169100 | Other artificial fibres fabrics, raw/bleached | 26 | 26 | 18 | 18 | 8 |  |
| 55169200 | Other artificial fibres fabrics, dyed | 26 | 26 | 18 | 18 | 8 |  |
| 55169300 | Other artificial fibres fabrics, of different colours | 26 | 26 | 18 | 18 | 8 |  |
| 55169400 | Other artificial fibres fabrics, printed | 26 | 26 | 18 | 18 | 8 |  |
| 56012110 | Cotton wadding | 18 | 18 | 18 | 18 | 8 |  |
| 56012190 | Other articles of cotton wadding | 18 | 18 | 18 | 18 | 8 |  |
| 56012211 | Aramid fibres wadding | 2 | 2 | 2 | 2 | 8 |  |
| 56012219 | Other synthetic/artificial fibres wadding | 18 | 18 | 8 | 18 | 8 |  |
| 56012291 | Filter tips for cigarettes, of synthetic/artificial wadding | 18 | 18 | 14 | 18 | 8 |  |
| 56012299 | Other articles of synthetic/artificial fibres wadding | 18 | 18 | 18 | 18 | 8 |  |
| 56012900 | Wadding/other wadding articles, of other textile materials | 18 | 18 | 18 | 18 | 8 |  |
| 56013010 | Textile flock, knots and balls, made of aramid | 2 | 2 | 2 | 2 | 8 |  |
| 56013090 | Textile flock, knots and balls, of textile materials | 18 | 18 | 18 | 18 | 8 |  |
| 56021000 | Needle felt and artifacts obtained by interlacing sewing (cousus-tricotés) | 26 | 26 | 18 | 18 | 10 |  |
| 56022100 | Other felts of wool/fine animal hair, non‑impregnated, non-covered, etc | 26 | 26 | 18 | 18 | 10 |  |
| 56022900 | Felt of other textile materials non‑impregnated, non-covered, etc | 26 | 26 | 18 | 18 | 10 |  |
| 56029000 | Other felt impregnated/covered/coated/laminated | 26 | 26 | 18 | 18 | 10 |  |
| 56031110 | Non-wovens of aramid filaments, weight ≤ 25 g/m2 | 2 | 2 | 2 | 2 | 8 |  |
| 56031120 | Nonwovens of polyester, whether or not impregnated, coated, covered or laminated, weight ≤ 25 g/m2 | 26 | 26 | 18 | 18 | 8 |  |
| 56031130 | Nonwovens of polypropylene, whether or not impregnated, coated, covered or laminated, weight ≤ 25 g/m2 | 26 | 26 | 18 | 18 | 8 |  |
| 56031140 | Nonwovens of viscose rayon, whether or not impregnated, coated, covered or laminated, weight ≤ 25 g/m2 | 26 | 26 | 18 | 18 | 8 |  |
| 56031190 | Non-wovens of other synthetic/artificial filaments, weight ≤ 25 g/m2 | 26 | 26 | 18 | 18 | 8 |  |
| 56031210 | Non-wovens of high density polyethylene filaments 25 < weight ≤ 70 g/m2 | 26 | 26 | 18 | 18 | 8 |  |
| 56031220 | Non-wovens of aramid filaments 25 < weight ≤ 70 g/m2 | 2 | 2 | 2 | 2 | 8 |  |
| 56031230 | Nonwovens of polyester, 25 < weight ≤ 70 g/m2 | 26 | 26 | 18 | 18 | 8 |  |
| 56031240 | Nonwovens of polypropylene, 25 < weight ≤ 70 g/m2 | 26 | 26 | 18 | 18 | 8 |  |
| 56031250 | Nonwovens of viscose rayon, 25 < weight ≤ 70 g/m2 | 26 | 26 | 18 | 18 | 8 |  |
| 56031290 | Non-wovens of other synthetic/artificial filaments 25 < weight ≤ 70 g/m2 | 26 | 26 | 18 | 18 | 8 |  |
| 56031310 | Non-wovens of high density polyethylene filament 70 < weight ≤ 150 g/m2 | 26 | 26 | 18 | 18 | 8 |  |
| 56031320 | Non-wovens of aramid filaments 70 < weight ≤ 150 g/m2 | 2 | 2 | 2 | 2 | 8 |  |
| 56031330 | Non-wovens of polyester, 70 < weight ≤ 150 g/m2 | 26 | 26 | 18 | 18 | 8 |  |
| 56031340 | Nonwovens of polypropylene, 70 < weight ≤ 150 g/m2 | 26 | 26 | 18 | 18 | 8 |  |
| 56031350 | Nonwovens of viscose rayon, 70 < weight ≤ 150 g/m2 | 26 | 26 | 18 | 18 | 8 |  |
| 56031390 | Non-wovens of other synthetic/artificial filaments, 70 < weight ≤ 150g/m2 | 26 | 26 | 18 | 18 | 8 |  |
| 56031410 | Non-wovens of aramid filaments, weight > 150 g/m2 | 2 | 2 | 2 | 2 | 8 |  |
| 56031420 | Non-wovens of polyester, weight > 150 g/m2 | 26 | 26 | 0 | 18 | 8 |  |
| 56031430 | Non-wovens of polypropylene, weight > 150 g/m2 | 26 | 26 | 0 | 18 | 8 |  |
| 56031440 | Non-wovens of viscose rayon, weight > 150 g/m2 | 26 | 26 | 0 | 18 | 8 |  |
| 56031490 | Non-wovens of other synthetic/artificial filaments, weight > 150 g/m2 | 26 | 26 | 0 | 18 | 8 |  |
| 56039110 | Non-wovens of polyester, weight ≤ 25 g/m2 | 26 | 26 | 18 | 18 | 8 |  |
| 56039120 | Non-wovens of polypropylene, weight ≤ 25 g/m2 | 26 | 26 | 18 | 18 | 8 |  |
| 56039130 | Non-wovens of viscose rayon, weight ≤ 25 g/m2 | 26 | 26 | 18 | 18 | 8 |  |
| 56039190 | Other non-woven fabrics, weight ≤ 25 g/m2 | 26 | 26 | 18 | 18 | 8 |  |
| 56039210 | Other non-wovens of polyethylene high density, 25 g/m2 < weight ≤ 70 g/m2 | 26 | 26 | 18 | 18 | 8 |  |
| 56039220 | Other non-wovens of polyester, 25 g/m2 < weight ≤ 70 g/m2 | 26 | 26 | 18 | 18 | 8 |  |
| 56039230 | Other non-wovens of polyethylene, 25 g/m2 < weight ≤ 70 g/m2 | 26 | 26 | 18 | 18 | 8 |  |
| 56039240 | Other non-woven of viscose rayon, 25 g/m2 < weight ≤ 70 g/m2 | 26 | 26 | 18 | 18 | 8 |  |
| 56039290 | Other non-wovens, 25 g/m2 < weight ≤ 70 g/m2 | 26 | 26 | 18 | 18 | 8 |  |
| 56039310 | Other non-wovens of high density polyethylene, 70 g/m2 < weight ≤ 150 g/m2 | 26 | 26 | 18 | 18 | 8 |  |
| 56039320 | Other non-wovens of polyester, 70 g/m2 < weight ≤ 150 g/m2 | 26 | 26 | 18 | 18 | 8 |  |
| 56039330 | Other non-wovens of polyethylene, 70 g/m2 < weight ≤ 150 g/m2 | 26 | 26 | 18 | 18 | 8 |  |
| 56039340 | Other non-woven of viscose rayon,70 g/m2 < weight ≤ 150 g/m2 | 26 | 26 | 18 | 18 | 8 |  |
| 56039390 | Other non-wovens, 70 g/m2 < weight ≤ 150 g/m2 | 26 | 26 | 18 | 18 | 8 |  |
| 56039410 | Other non-wovens of polyester, weight > 150 g/m2 | 26 | 26 | 18 | 18 | 8 |  |
| 56039420 | Other non-wovens of polyethylene, weight > 150 g/m2 | 26 | 26 | 18 | 18 | 8 |  |
| 56039430 | Other non-woven of viscose rayon, weight > 150 g/m2 | 26 | 26 | 18 | 18 | 8 |  |
| 56039490 | Other non-wovens, weight > 150 g/m2 | 26 | 26 | 18 | 18 | 8 |  |
| 56041000 | Rubber thread and cord, textile covered | 18 | 18 | 18 | 18 | 4 |  |
| 56049010 | Catgut imitation made of silk threads | 2 | 2 | 2 | 2 | 4 |  |
| 56049021 | High tenacity yarn of polyesters, nylon, other polyamides, or of viscose rayon, impregnated or coated with rubber | 18 | 18 | 18 | 18 | 4 |  |
| 56049022 | High tenacity yarn of polyesters, nylon, other polyamides, or of viscose rayon, impregnated or coated with plastic | 18 | 18 | 18 | 18 | 4 |  |
| 56049090 | Other high tenacity yarn of polyester, nylon or other polyamides, or of viscose rayon, impregnated or coated | 18 | 18 | 18 | 18 | 4 |  |
| 56050010 | Metallized and metallic yarns, whether or not wound, consisted of textile yarn, etc, combined with metal in the form of wire, strip or powder, or metal coated with precious metals | 18 | 18 | 18 | 18 | 4 |  |
| 56050020 | Metallized and metallic yarns, whether or not wound, consisted of textile yarn, etc, combined with metal in the form of wire, strip or powder, or metal, coated with other metals | 18 | 18 | 18 | 18 | 4 |  |
| 56050090 | Other metallic yarn, consisted of textile yarn, etc. coated with other metals | 18 | 18 | 18 | 18 | 4 |  |
| 56060000 | Wind-coated yarn, strip, etc., wind-coated horsehair yarn, chenille yarn; chaînette yarn | 18 | 18 | 18 | 0 | 4 |  |
| 56072100 | Twine for binding or baling machines, of sisal or other textile fibres; agave fibres | 18 | 18 | 18 | 18 | 4 |  |
| 56072900 | Other twine, ropes and cables, of sisal/other "Agave" fibres | 18 | 18 | 18 | 18 | 4 |  |
| 56074100 | Polyethylene or polypropylene twine for binding machines or balers | 18 | 18 | 18 | 18 | 4 |  |
| 56074900 | Other polyethylene or polypropylene twine for binding machines or balers | 18 | 18 | 18 | 18 | 4 |  |
| 56075011 | Nylon fibre cords, ropes and cables | 18 | 18 | 18 | 18 | 4 |  |
| 56075019 | Twine, ropes and cables, of other polyamide fibres | 18 | 18 | 18 | 18 | 4 |  |
| 56075090 | Twine, ropes and cables, of other synthetic fibres | 18 | 18 | 18 | 18 | 4 |  |
| 56079010 | Twine, ropes and cables, of cotton | 18 | 18 | 18 | 18 | 4 |  |
| 56079020 | Cordages, ropes and cables, of jute number meter 0,75 per single strand | 2 | 2 | 2 | 2 | 4 |  |
| 56079090 | Twine, ropes and cables, of other textile materials | 18 | 18 | 18 | 18 | 4 |  |
| 56081100 | Fishing nets made of synthetic/artificial textile materials | 18 | 18 | 18 | 18 | 4 |  |
| 56081900 | Other nets made of synthetic/artificial textile materials | 18 | 18 | 18 | 18 | 4 |  |
| 56089000 | Knotted mesh nets, etc. of other textile materials | 18 | 18 | 18 | 18 | 4 |  |
| 56090010 | Articles of yarn, strip or similar of cotton | 18 | 18 | 18 | 18 | 4 |  |
| 56090090 | Articles of yarn, strip, etc. other textile material | 18 | 18 | 18 | 18 | 4 |  |
| 57011011 | Hand-made wool rug, knotted or rolled stitches | 35 | 35 | 20 | 20 | 10 |  |
| 57011012 | Machine-made wool rug, knotted or rolled stitch | 35 | 35 | 20 | 20 | 10 |  |
| 57011020 | Carpets of fine animal hair, knotted or rolled stitch | 35 | 35 | 20 | 20 | 10 |  |
| 57019000 | Knotted or rolled carpet, etc. other textile materials | 35 | 35 | 20 | 20 | 10 |  |
| 57021000 | "Kelim", "Kilim", "schumacks", "karamanie" carpets, etc. hand-woven | 35 | 35 | 20 | 20 | 10 |  |
| 57022000 | Floor coverings, of coir (coconut fibres) | 35 | 35 | 20 | 20 | 10 |  |
| 57023100 | Carpet, etc. of wool/fine animal hair, velvety, not made | 35 | 35 | 20 | 20 | 10 |  |
| 57023200 | Carpet, etc. of synthetic/artificial textile materials, velvety, not made | 35 | 35 | 20 | 20 | 10 |  |
| 57023900 | Carpet, etc. of other textile materials, velvety, not made | 35 | 35 | 20 | 20 | 10 |  |
| 57024100 | Carpet, etc. of fine animal hair, velvety, not made | 35 | 35 | 20 | 20 | 10 |  |
| 57024200 | Carpet, etc. of synthetic/artificial textile materials, velvety, made | 35 | 35 | 20 | 20 | 10 |  |
| 57024900 | Carpet, etc. of other textile materials, velvety, made | 35 | 35 | 8 | 20 | 10 |  |
| 57025010 | Carpets for floor covering, non-velvety, not made, of wool/fine animal hair | 35 | 35 | 20 | 20 | 10 |  |
| 57025020 | Carpets for floor covering, non-velvety, not made, of synthetic/artificial textile material | 35 | 35 | 20 | 20 | 10 |  |
| 57025090 | Carpets floor covering, non-velvety, not made of other materials | 35 | 35 | 20 | 20 | 10 |  |
| 57029100 | Carpet, etc. of wool/fine animal hair, non‑velvety | 35 | 35 | 20 | 20 | 10 |  |
| 57029200 | Carpet, etc. of synthetic/artificial textile materials, non-velvety | 35 | 35 | 20 | 20 | 10 |  |
| 57029900 | Carpet, etc. of other textile materials, non‑velvety | 35 | 35 | 20 | 20 | 10 |  |
| 57031000 | Carpet/floor covering, of wool or fine pile, tufted | 35 | 35 | 20 | 20 | 10 |  |
| 57032000 | Carpet/floor covering of nylon/other polyamide, tufted | 35 | 35 | 20 | 20 | 10 |  |
| 57033000 | Carpet/floor covering, of other synthetic/artificial textile materials, tufted | 35 | 35 | 20 | 20 | 10 |  |
| 57039000 | Carpet/floor covering, of other textile materials | 35 | 35 | 20 | 20 | 10 |  |
| 57041000 | Felt tiles, for floor covering, surface area ≤ 0,3 m2 | 35 | 35 | 20 | 20 | 10 |  |
| 57049000 | Other carpets/floor coverings, of felt | 35 | 35 | 20 | 20 | 10 |  |
| 57050000 | Other carpets and other textile floor coverings | 35 | 35 | 2 | 20 | 10 |  |
| 58011000 | Velvets and plush fabrics, made of wool or fine fur | 26 | 26 | 18 | 18 | 8 |  |
| 58012100 | Velvets and plush fabrics obtained by weft, uncut, of cotton | 26 | 26 | 18 | 18 | 8 |  |
| 58012200 | Velvets and plush fabrics obtained by weft, cut, ribbed, of cotton | 26 | 26 | 18 | 18 | 8 |  |
| 58012300 | Other velvets and plush fabrics obtained by weft, cut, ribbed, of cotton | 26 | 26 | 16 | 18 | 8 |  |
| 58012600 | Chenille fabric, of cotton | 26 | 26 | 18 | 18 | 8 |  |
| 58012700 | Velvets and plush fabrics obtained by warping, of cotton | 26 | 26 | 18 | 18 | 8 |  |
| 58013100 | Velvets and plush fabrics obtained by weaving, uncut, synthetic or artificial fibres | 26 | 26 | 18 | 18 | 8 |  |
| 58013200 | Velvets and plush fabrics obtained by weaving, cut, ribbed, of synthetic or artificial fibres | 26 | 26 | 18 | 18 | 8 |  |
| 58013300 | Other velvets and plush fabrics obtained by weaving, cut, ribbed, of synthetic or artificial fibres | 26 | 26 | 18 | 18 | 8 |  |
| 58013600 | Chenille fabric of synthetic/artificial fibres | 26 | 26 | 18 | 18 | 8 |  |
| 58013700 | Velvets and plush fabrics obtained by warping, from synthetic or artificial fibres | 26 | 26 | 18 | 18 | 8 |  |
| 58019000 | Velvets and plush fabrics, of textile materials | 26 | 26 | 18 | 18 | 8 |  |
| 58021100 | Towelling fabric, of cotton, raw | 26 | 26 | 18 | 18 | 8 |  |
| 58021900 | Other towelling fabrics, of cotton | 26 | 26 | 18 | 18 | 8 |  |
| 58022000 | Towelling fabric, of other textile materials | 26 | 26 | 18 | 18 | 8 |  |
| 58023000 | Tufted fabric | 26 | 26 | 18 | 18 | 8 |  |
| 58030010 | Fabric, in point of gauze, of cotton | 26 | 26 | 18 | 18 | 8 |  |
| 58030090 | Fabric, in point of gauze, of other textile materials | 26 | 26 | 18 | 18 | 8 |  |
| 58041010 | Cotton tulle, net and knotted knit fabrics | 26 | 26 | 18 | 18 | 8 |  |
| 58041090 | Other cotton tulle, net and knotted knit fabrics | 26 | 26 | 18 | 18 | 8 |  |
| 58042100 | Machine-made lace made of synthetic or artificial fibres | 26 | 26 | 18 | 18 | 8 |  |
| 58042910 | Machine-made cotton lace | 26 | 26 | 18 | 18 | 8 |  |
| 58042990 | Machine-made other textile materials lace | 26 | 26 | 18 | 18 | 8 |  |
| 58043010 | Handmade cotton lace | 26 | 26 | 18 | 18 | 8 |  |
| 58043090 | Handmade other laces | 26 | 26 | 18 | 18 | 8 |  |
| 58050010 | Cotton tapestries, hand-woven or needle‑knotted | 26 | 26 | 18 | 18 | 8 |  |
| 58050020 | Tapestries made of synthetic or artificial fibres, hand-woven, etc. | 26 | 26 | 18 | 18 | 8 |  |
| 58050090 | Tapestries made of other textile materials, hand-woven, etc. | 26 | 26 | 18 | 18 | 8 |  |
| 58061000 | Velvet, plush, chenille or toweling ribbons | 26 | 26 | 18 | 18 | 8 |  |
| 58062000 | Other ribbons containing ≥ 5 % of elastomeric/rubber yarn | 26 | 26 | 18 | 18 | 8 |  |
| 58063100 | Cotton ribbons | 26 | 26 | 18 | 18 | 8 |  |
| 58063200 | Synthetic or artificial fibres ribbons | 2 | 26 | 18 | 18 | 8 |  |
| 58063900 | Other textile materials ribbons | 26 | 26 | 18 | 18 | 8 |  |
| 58064000 | Weftless tapes of parallel and glued yarns or fibres (bolducs) | 26 | 26 | 18 | 18 | 8 |  |
| 58071000 | Labels, badges, etc. of textile materials, woven | 26 | 26 | 18 | 18 | 8 |  |
| 58079000 | Other labels, badges, etc. of textile materials | 26 | 26 | 18 | 18 | 8 |  |
| 58081000 | Braids, in the piece | 26 | 26 | 18 | 18 | 8 |  |
| 58089000 | Lacework articles, ornamental similar, tassels, etc. | 26 | 26 | 18 | 18 | 8 |  |
| 58090000 | Fabrics of metal thread of textile metallic yarn, etc | 26 | 26 | 18 | 18 | 8 |  |
| 58101000 | Chemical or aerial embroidery and embroidery with a cut-out background, etc. | 26 | 26 | 18 | 18 | 8 |  |
| 58109100 | Cotton embroidery, in pieces, in strips etc. | 26 | 26 | 18 | 18 | 8 |  |
| 58109200 | Synthetic/artificial fibre embroidery, in pieces, in strips, etc. | 26 | 26 | 18 | 18 | 8 |  |
| 58109900 | Other textile materials embroidery, in pieces, in strips, etc. | 26 | 26 | 18 | 18 | 8 |  |
| 58110000 | Quilted textile products in pieces, etc. | 26 | 26 | 18 | 18 | 8 |  |
| 59011000 | Fabric coated with gum/amylaceous materials, for bookbinding, cardboard making or similar purposes | 16 | 16 | 16 | 16 | 8 |  |
| 59019000 | Tracing canvas and transparent drawing canvas; prepared canvas for painting; etc. | 16 | 16 | 16 | 16 | 8 |  |
| 59021010 | Tyre fabrics with high tenacity nylon or other polyamide threads, impregnated, coated or coated with rubber | 16 | 16 | 16 | 16 | 4 |  |
| 59021090 | Other tyre fabrics with high tenacity nylon or other polyamide threads, etc. | 14 | 14 | 14 | 0 | 4 |  |
| 59022000 | Tyre fabrics with high tenacity polyester threads, etc. | 10 | 16 | 16 | 16 | 4 |  |
| 59029000 | Tyre fabrics with high tenacity viscose rayon threads, etc. | 14 | 14 | 14 | 14 | 4 |  |
| 59031000 | Fabrics impregnated, coated, covered or laminated with plastics, with poly(vinyl chloride) | 26 | 26 | 16 | 16 | 0 |  |
| 59032000 | Fabrics impregnated, coated, covered or laminated with plastics, with polyurethane | 26 | 26 | 16 | 16 | 0 |  |
| 59039000 | Fabrics impregnated, coated, covered or laminated with other plastics | 26 | 26 | 0 | 16 | 0 |  |
| 59041000 | Linoleum, even cut | 16 | 16 | 16 | 16 | 0 |  |
| 59049000 | Floor coverings consisting of an induct or covering applied to a textile support, etc. | 16 | 16 | 16 | 16 | 0 |  |
| 59050000 | Textile wall coverings | 16 | 16 | 16 | 16 | 0 |  |
| 59061000 | Adhesive tape, with rubber, width ≤ 20 cm | 16 | 16 | 16 | 16 | 8 |  |
| 59069100 | Knitted fabrics, with rubber | 16 | 16 | 16 | 16 | 8 |  |
| 59069900 | Other fabrics with rubber | 16 | 16 | 16 | 0 | 8 |  |
| 59070000 | Other fabrics impregnated/coated/covered, fabrics, painted canvas theatrical scenery, studio backdrops or similar uses, etc | 16 | 16 | 16 | 16 | 8 |  |
| 59080000 | Textile wicks, woven, for candles, lamps, etc. | 16 | 16 | 16 | 16 | 8 |  |
| 59090000 | Textile hose-piping and similar textile tubing | 16 | 16 | 16 | 16 | 4 |  |
| 59100000 | Transmission/conveyor belts/belting, of textile materials, etc. | 16 | 16 | 16 | 16 | 4 |  |
| 59111000 | Felt and woven, with rubber, leather, etc layer, etc. | 16 | 16 | 16 | 16 | 4 |  |
| 59112010 | Gauzes etc. to drizzle, synthetic/artificial textile materials, etc. | 16 | 16 | 16 | 16 | 4 |  |
| 59112090 | Gauzes etc. to drizzle, of other textile materials | 16 | 16 | 16 | 16 | 4 |  |
| 59113100 | Fabric and felt used in machines for manufacturing paper/others, weight < 650 g/m2 | 26 | 26 | 16 | 0 | 10 |  |
| 59113200 | Fabric and felt used in machines for manufacturing paper/others, weight ≥ 650 g/m2 | 26 | 26 | 16 | 0 | 10 |  |
| 59114000 | Filter/thick fabrics, used in oil presses, etc. | 26 | 26 | 16 | 16 | 4 |  |
| 59119000 | Other textile products/articles for technical use | 26 | 26 | 16 | 0 | 10 |  |
| 60011010 | Knitted fabrics called "long pile" or "long pile", made of cotton | 26 | 26 | 18 | 18 | 8 |  |
| 60011020 | Knitted fabrics called "long pile" or "long pile", made of synthetic/artificial fibres | 26 | 26 | 18 | 18 | 8 |  |
| 60011090 | Knitted fabrics called "long pile" or "long pile", made of other textile materials | 26 | 26 | 18 | 18 | 8 |  |
| 60012100 | Towelling fabric, fabric of cotton knit | 26 | 26 | 18 | 18 | 8 |  |
| 60012200 | Towelling fabric, of synthetic/artificial fibre mesh | 26 | 26 | 18 | 18 | 8 |  |
| 60012900 | Towelling fabric, of other textile materials | 26 | 26 | 18 | 18 | 8 |  |
| 60019100 | Velvet and plush, of cotton knit fabric | 26 | 26 | 18 | 18 | 8 |  |
| 60019200 | Velvet and plush, of synthetic/artificial fibre knit | 26 | 26 | 11 | 18 | 8 |  |
| 60019900 | Velvet and plush, of knitted of other textile materials | 26 | 26 | 18 | 18 | 8 |  |
| 60024010 | Fabrics of cotton knit, width ≤ 30 cm, elastomeric ≥ 5 % | 26 | 26 | 18 | 18 | 8 |  |
| 60024020 | Fabrics of synthetic/artificial fibre knitted width ≤ 30 cm, e ≥ 5 % | 26 | 26 | 18 | 18 | 8 |  |
| 60024090 | Fabrics of other textile materials knitted, width ≤ 30 cm, e ≥5% | 26 | 26 | 18 | 18 | 8 |  |
| 60029010 | Other fabrics of cotton knitted, width ≤ 30 cm | 26 | 26 | 18 | 18 | 8 |  |
| 60029020 | Other fabrics of synthetic/artificial fibres knitted, width ≤ 30 cm | 26 | 26 | 18 | 18 | 8 |  |
| 60029090 | Other fabrics of other textile materials knitted, width ≤ 30 cm | 26 | 26 | 18 | 18 | 8 |  |
| 60031000 | Other fabrics of wool/fine animal hair knit, width ≤ 30 cm | 26 | 26 | 18 | 18 | 8 |  |
| 60032000 | Other fabrics of cotton knitted, width ≤ 30 cm | 26 | 26 | 18 | 18 | 8 |  |
| 60033000 | Other fabrics of synthetic fibres knitted width ≤ 30 cm | 26 | 26 | 18 | 18 | 8 |  |
| 60034000 | Other fabrics of fibres knitted artificial width ≤ 30 cm | 26 | 26 | 18 | 18 | 8 |  |
| 60039000 | Other fabrics of other textile materials width ≤ 30 cm | 26 | 26 | 18 | 18 | 8 |  |
| 60041011 | Raw or bleached cotton knitted fabrics width > 30 cm | 26 | 26 | 18 | 18 | 8 |  |
| 60041012 | Dyed cotton mesh fabrics width > 30 cm | 26 | 26 | 18 | 18 | 8 |  |
| 60041013 | Cotton knitted fabrics in various colours of yarns, width > 30 cm | 26 | 26 | 18 | 18 | 8 |  |
| 60041014 | Printed cotton knitted fabrics, width > 30 cm | 26 | 26 | 18 | 18 | 8 |  |
| 60041031 | Raw/bleached synthetic fibre knitted fabrics width > 30 cm | 26 | 26 | 18 | 18 | 8 |  |
| 60041032 | Dyed synthetic fibre knitted fabrics width > 30 cm | 26 | 26 | 18 | 18 | 8 |  |
| 60041033 | Knitted fabrics made of synthetic fibre yarns in various colours width > 30 cm | 26 | 26 | 18 | 18 | 8 |  |
| 60041034 | Printed synthetic fibre knitted fabrics width > 30 cm | 26 | 26 | 18 | 18 | 8 |  |
| 60041041 | Raw/bleached artificial knitted mesh fabrics width > 30 cm | 26 | 26 | 18 | 18 | 8 |  |
| 60041042 | Dyed artificial fibre knitted fabrics width > 30 cm | 26 | 26 | 18 | 18 | 8 |  |
| 60041043 | Knitted fabrics made of artificial fibre yarns, different colours, width > 30 cm | 26 | 26 | 18 | 18 | 8 |  |
| 60041044 | Printed artificial fibre knitted fabrics width > 30 cm | 26 | 26 | 18 | 18 | 8 |  |
| 60041091 | Knitted fabrics from raw or beached other textile materials width > 30 cm | 26 | 26 | 18 | 18 | 8 |  |
| 60041092 | Knitted fabrics of other dyed textile materials width > 30 cm | 26 | 26 | 18 | 18 | 8 |  |
| 60041093 | Knitted fabrics from raw or beached other textile materials various colours yarns, width > 30 cm | 26 | 26 | 18 | 18 | 8 |  |
| 60041094 | Printed knitted fabrics from other textile materials, width > 30 cm | 26 | 26 | 18 | 18 | 8 |  |
| 60049010 | Other fabrics of knitted cotton, width > 30 cm | 26 | 26 | 18 | 18 | 8 |  |
| 60049030 | Other synthetic fibres knitted fabrics width > 30 cm | 26 | 26 | 18 | 18 | 8 |  |
| 60049040 | Other artificial fibres knitted fabrics width > 30 cm | 26 | 26 | 18 | 18 | 8 |  |
| 60049090 | Other fabrics of knit of other textile materials width > 30 cm | 26 | 26 | 18 | 18 | 8 |  |
| 60052100 | Warp-knit fabrics (including those made on galloon looms), excluding those of headings 60.01 to 60.04, of cotton, unbleached or bleached | 26 | 26 | 18 | 18 | 8 |  |
| 60052200 | Warp-knit fabrics (including those made on galloon looms), excluding those of headings 60.01 to 60.04, of cotton, dyed | 26 | 26 | 18 | 18 | 8 |  |
| 60052300 | Warp-knit fabrics (including those made on galloon looms), excluding those of headings 60.01 to 60.04, of cotton, of yarns of different colours | 26 | 26 | 18 | 18 | 8 |  |
| 60052400 | Warp-knit fabrics (including those made on galloon looms), excluding those of headings 60.01 to 60.04, of cotton, printed | 26 | 26 | 18 | 18 | 8 |  |
| 60053100 | Warp-knit fabrics (including those made on galloon looms), excluding those of headings 60.01 to 60.04, of synthetic fibre, raw or bleached | 26 | 26 | 11 | 18 | 10 |  |
| 60053200 | Warp-knit fabrics (including those made on galloon looms), excluding those of headings 60.01 to 60.04, of synthetic fibre, dyed | 26 | 26 | 16 | 18 | 10 |  |
| 60053300 | Warp-knit fabrics (including those made on galloon looms), excluding those of headings 60.01 to 60.04, of synthetic fibre, of yarns of different colours | 26 | 26 | 16 | 18 | 10 |  |
| 60053400 | Warp-knit fabrics (including those made on galloon looms), excluding those of headings 60.01 to 60.04, of synthetic fibre, printed | 26 | 26 | 16 | 18 | 10 |  |
| 60054100 | Warp-knit fabrics (including those made on galloon looms), excluding those of headings 60.01 to 60.04, of artificial fibre, raw or bleached | 26 | 26 | 11 | 18 | 8 |  |
| 60054200 | Warp-knit fabrics (including those made on galloon looms), excluding those of headings 60.01 to 60.04, of artificial fibre, dyed | 26 | 26 | 11 | 18 | 8 |  |
| 60054300 | Warp-knit fabrics (including those made on galloon looms), excluding those of headings 60.01 to 60.04, of artificial fibre, of yarns of different colours | 26 | 26 | 11 | 18 | 8 |  |
| 60054400 | Warp-knit fabrics (including those made on galloon looms), excluding those of headings 60.01 to 60.04, of artificial fibre, printed | 26 | 26 | 16 | 18 | 8 |  |
| 60059010 | Warp-knit fabrics (including those made on galloon looms), excluding those of headings 60.01 to 60.04, of wool or fine animal hair | 26 | 26 | 11 | 18 | 8 |  |
| 60059090 | Other warp-knit fabrics (including those made on galloon looms), excluding those of headings 60.01 to 60.04 | 26 | 26 | 11 | 18 | 8 |  |
| 60061000 | Other wool or fine animal hair knitted fabric | 26 | 26 | 18 | 18 | 8 |  |
| 60062100 | Other knitted fabrics, of cotton, unbleached or bleached | 26 | 26 | 18 | 18 | 8 |  |
| 60062200 | Other knitted fabrics, of cotton, dyed | 26 | 26 | 18 | 18 | 8 |  |
| 60062300 | Other knitted fabrics, of cotton, of yarn of different colours | 26 | 26 | 18 | 18 | 8 |  |
| 60062400 | Other knitted fabrics, of cotton, printed | 26 | 26 | 18 | 18 | 8 |  |
| 60063100 | Other synthetic fibres knitted fabrics, raw or bleached | 26 | 26 | 0 | 18 | 10 |  |
| 60063200 | Other synthetic fibres knitted fabrics, dyed | 26 | 26 | 0 | 18 | 10 |  |
| 60063300 | Other synthetic fibres knitted fabrics, of yarns of different colours | 26 | 26 | 16 | 18 | 10 |  |
| 60063400 | Other synthetic fibres knitted fabrics, printed | 26 | 26 | 16 | 18 | 10 |  |
| 60064100 | Other artificial fibres knitted fabrics, raw or bleached | 26 | 26 | 11 | 18 | 8 |  |
| 60064200 | Other artificial fibres knitted fabrics, dyed | 26 | 26 | 16 | 18 | 8 |  |
| 60064300 | Other artificial fibres knitted fabrics, of yarns of different colours | 26 | 26 | 16 | 18 | 8 |  |
| 60064400 | Other artificial fibres knitted fabrics, printed | 26 | 26 | 11 | 18 | 8 |  |
| 60069000 | Other artificial fibres knitted fabrics, of other textile materials | 26 | 26 | 0 | 18 | 8 |  |
| 61012000 | Overcoats, etc. of cotton knit, male use | 35 | 35 | 20 | 20 | 8 |  |
| 61013000 | Overcoats, etc. of synthetic/artificial fibres knit, male use | 35 | 35 | 20 | 20 | 8 |  |
| 61019010 | Knitted jackets and similar articles, male uses, except 6103 (of wool or fine animal hair) | 35 | 35 | 20 | 20 | 8 |  |
| 61019090 | Knitted jackets and similar articles, masculine uses, except 6103 (of other textile materials) | 35 | 35 | 20 | 20 | 8 |  |
| 61021000 | Overcoats, etc. of wool/fine animal hair knit, female uses | 35 | 35 | 20 | 20 | 8 |  |
| 61022000 | Overcoats, etc. of cotton knit, female use | 35 | 35 | 20 | 20 | 8 |  |
| 61023000 | Overcoats, etc. of synthetic/artificial fibres knit, female use | 35 | 35 | 20 | 20 | 8 |  |
| 61029000 | Overcoats, etc. of other textile material knit, female use | 35 | 35 | 20 | 20 | 8 |  |
| 61031010 | Knitted suits of wool or fine animal hair, male use | 35 | 35 | 20 | 20 | 8 |  |
| 61031020 | Knitted suits of synthetic fibres, male use | 35 | 35 | 20 | 20 | 8 |  |
| 61031090 | Knitted suits of other textile materials, male use | 35 | 35 | 20 | 20 | 8 |  |
| 61032200 | Knitted cotton sets, male use | 35 | 35 | 20 | 20 | 8 |  |
| 61032300 | Knitted synthetic/artificial fibres sets, male use | 35 | 35 | 20 | 20 | 8 |  |
| 61032910 | Knitted wool/fine animal hair sets, male use | 35 | 35 | 20 | 20 | 8 |  |
| 61032990 | Knitted other textile materials sets, male use | 35 | 35 | 20 | 20 | 8 |  |
| 61033100 | Knitted jacket (coats) of wool or fine animal hair | 35 | 35 | 20 | 20 | 8 |  |
| 61033200 | Knitted jacket (coats) of cotton | 35 | 35 | 20 | 20 | 8 |  |
| 61033300 | Knitted jacket (coats) of synthetic fibres | 35 | 35 | 20 | 20 | 8 |  |
| 61033900 | Knitted jacket (coats) of other textile materials | 35 | 35 | 20 | 20 | 8 |  |
| 61034100 | Knitted trousers, etc. of wool/fine animal hair, male use | 35 | 35 | 20 | 20 | 8 |  |
| 61034200 | Knitted trousers, etc. of cotton, male use | 35 | 35 | 20 | 20 | 8 |  |
| 61034300 | Knitted trousers, etc. of synthetic fibres, male use | 35 | 35 | 20 | 20 | 8 |  |
| 61034900 | Knitted trousers, etc. of other textile materials, male use | 35 | 35 | 20 | 20 | 8 |  |
| 61041300 | Knitted suits of synthetic fibres, female use | 35 | 35 | 20 | 20 | 8 |  |
| 61041910 | Knitted suits of wool or fine animal hair, female use | 35 | 35 | 20 | 20 | 8 |  |
| 61041920 | Knitted suits of cotton, female use | 35 | 35 | 20 | 20 | 8 |  |
| 61041990 | Knitted suits of other textile materials, female use | 35 | 35 | 20 | 20 | 8 |  |
| 61042200 | Knitted cotton sets, female use | 35 | 35 | 20 | 20 | 8 |  |
| 61042300 | Knitted synthetic fibres sets, female use | 35 | 35 | 20 | 20 | 8 |  |
| 61042910 | Knitted wool/fine animal hair sets, female use | 35 | 35 | 20 | 20 | 8 |  |
| 61042990 | Knitted other textile materials, sets, female use | 35 | 35 | 20 | 20 | 8 |  |
| 61043100 | Knitted blazers of wool/fine animal hair, female use | 35 | 35 | 20 | 20 | 8 |  |
| 61043200 | Knitted blazers of cotton, female use | 35 | 35 | 20 | 20 | 8 |  |
| 61043300 | Knitted blazers of synthetic fibres, female use | 35 | 35 | 20 | 20 | 8 |  |
| 61043900 | Knitted blazers of other textile materials, female use | 35 | 35 | 20 | 20 | 8 |  |
| 61044100 | Knitted dresses of wool/fine animal hair, female use | 35 | 35 | 20 | 20 | 8 |  |
| 61044200 | Knitted dresses of cotton, female use | 35 | 35 | 20 | 20 | 8 |  |
| 61044300 | Knitted dresses of synthetic fibres, female use | 35 | 35 | 20 | 20 | 8 |  |
| 61044400 | Knitted dresses of artificial fibres, female use | 35 | 35 | 20 | 20 | 8 |  |
| 61044900 | Knitted dresses of other textile materials, female use | 35 | 35 | 20 | 20 | 8 |  |
| 61045100 | Knitted skirts, etc, of wool/fine animal hair | 35 | 35 | 20 | 20 | 8 |  |
| 61045200 | Knitted skirts, etc, of cotton | 35 | 35 | 20 | 20 | 8 |  |
| 61045300 | Knitted skirts, etc, of synthetic fibres | 35 | 35 | 20 | 20 | 8 |  |
| 61045900 | Knitted skirts, etc, of other textile materials | 35 | 35 | 20 | 20 | 8 |  |
| 61046100 | Knitted trousers, etc. of wool/fine animal hair, female use | 35 | 35 | 20 | 20 | 8 |  |
| 61046200 | Knitted trousers, etc. of cotton, female use | 35 | 35 | 20 | 20 | 8 |  |
| 61046300 | Knitted trousers, etc. of synthetic fibres, female use | 35 | 35 | 20 | 20 | 8 |  |
| 61046900 | Knitted trousers, etc. of other textile materials, female use | 35 | 35 | 20 | 20 | 8 |  |
| 61051000 | Knitted shirts, etc. of cotton, male use | 35 | 35 | 25 | 20 | 8 |  |
| 61052000 | Knitted shirts, etc. of synthetic/artificial fibres, male use | 35 | 35 | 25 | 20 | 8 |  |
| 61059000 | Knitted shirts, etc. of other textile materials, male use | 35 | 35 | 25 | 20 | 8 |  |
| 61061000 | Knitted shirts, etc. of cotton, female use | 35 | 35 | 20 | 20 | 8 |  |
| 61062000 | Knitted shirts, etc. of synthetic/artificial fibres, female use | 35 | 35 | 20 | 20 | 8 |  |
| 61069000 | Knitted shirts, etc. of other textile materials, female use | 35 | 35 | 25 | 20 | 8 |  |
| 61071100 | Underpants, etc of cotto | 35 | 35 | 20 | 20 | 8 |  |
| 61071200 | Underpants, etc, of synthetic/artificial fibres | 35 | 35 | 20 | 20 | 8 |  |
| 61071900 | Underpants, etc. of other textile materials | 35 | 35 | 20 | 20 | 8 |  |
| 61072100 | Pyjamas, etc of cotton, male use | 35 | 35 | 20 | 20 | 8 |  |
| 61072200 | Pyjamas, etc of synthetic/artificial fibres, male use | 35 | 35 | 20 | 20 | 8 |  |
| 61072900 | Pyjamas, etc. of other textile materials, male use | 35 | 35 | 20 | 20 | 8 |  |
| 61079100 | Robes, etc. of cotton, male use | 35 | 35 | 20 | 20 | 8 |  |
| 61079910 | Dressing gowns, bathrobes, etc., male use, of synthetic or artificial fibres | 35 | 35 | 20 | 20 | 8 |  |
| 61079990 | Dressing gowns, bathrobes, etc., male use, of other textile materials | 35 | 35 | 20 | 20 | 8 |  |
| 61081100 | Women's or girls' slips and petticoats, knitted, of synthetic or artificial fibres | 35 | 35 | 20 | 20 | 8 |  |
| 61081900 | Women's or girls' slips and petticoats, of other textile materials | 35 | 35 | 20 | 20 | 8 |  |
| 61082100 | Women's panties of cotton | 35 | 35 | 20 | 20 | 8 |  |
| 61082200 | Women's panties of synthetic/artificial fibres | 35 | 35 | 20 | 20 | 8 |  |
| 61082900 | Women's panties of other textile materials | 35 | 35 | 20 | 20 | 8 |  |
| 61083100 | Nightgowns, etc. of cotton, female use | 35 | 35 | 20 | 20 | 8 |  |
| 61083200 | Nightgowns, etc. of synthetic/artificial fibres, female use | 35 | 35 | 20 | 20 | 8 |  |
| 61083900 | Nightgowns, etc. of other textile materials, female use | 35 | 35 | 20 | 20 | 8 |  |
| 61089100 | Robes, etc. of cotton, female use | 35 | 35 | 20 | 20 | 8 |  |
| 61089200 | Robes, etc. of synthetic/artificial fibres, female use | 35 | 35 | 20 | 20 | 8 |  |
| 61089900 | Robes, etc. of other textile materials, female use | 35 | 35 | 20 | 20 | 8 |  |
| 61091000 | T-shirts, etc. of cotton | 35 | 35 | 25 | 20 | 8 |  |
| 61099000 | T-shirts, etc. of other textile materials | 35 | 35 | 25 | 20 | 8 |  |
| 61101100 | Sweaters, etc. of wool | 35 | 35 | 20 | 20 | 8 |  |
| 61101200 | Sweaters, etc. of kashmir (cashmere) goats | 35 | 35 | 20 | 20 | 8 |  |
| 61101900 | Sweaters, etc. of other textile materials | 35 | 35 | 20 | 20 | 8 |  |
| 61102000 | Sweaters, pullovers, etc. of cotton | 35 | 35 | 20 | 20 | 8 |  |
| 61103000 | Sweaters, pullovers, etc. of synthetic/artificial fibres | 35 | 35 | 20 | 20 | 8 |  |
| 61109000 | Sweaters, pullovers, etc. of other textile materials | 35 | 35 | 20 | 20 | 8 |  |
| 61112000 | Babies' garments/clothes/accessories of cotton | 35 | 35 | 20 | 20 | 8 |  |
| 61113000 | Babies' garments/clothes/accessories of synthetic fibres | 35 | 35 | 20 | 20 | 8 |  |
| 61119010 | Babies' garments/clothes/accessories of wool or fine animal hair | 35 | 35 | 20 | 20 | 8 |  |
| 61119090 | Babies' garments/clothes/accessories of other textile materials | 35 | 35 | 20 | 20 | 8 |  |
| 61121100 | Sportswear, of cotton | 35 | 35 | 20 | 20 | 8 |  |
| 61121200 | Sportswear, of synthetic fibres | 35 | 35 | 20 | 20 | 8 |  |
| 61121900 | Sportswear, of other textile materials | 35 | 35 | 20 | 20 | 8 |  |
| 61122000 | Ski suits, of other textile materials | 35 | 35 | 20 | 20 | 8 |  |
| 61123100 | Men's or boys' swimwear, of synthetic fibres | 35 | 35 | 20 | 20 | 8 |  |
| 61123900 | Men's or boys' swimwear, of other textile materials | 35 | 35 | 20 | 20 | 8 |  |
| 61124100 | Women's or girls' swimwear, of synthetic fibres | 35 | 35 | 20 | 20 | 8 |  |
| 61124900 | Women's or girls' swimwear, of other textile materials | 35 | 35 | 20 | 20 | 8 |  |
| 61130000 | Garments, of knitted fabrics with plastic/rubber | 35 | 35 | 20 | 20 | 8 |  |
| 61142000 | Other garments of knitted cotton | 35 | 35 | 20 | 20 | 8 |  |
| 61143000 | Other garments, of synthetic/artificial fibres | 35 | 35 | 20 | 20 | 8 |  |
| 61149010 | Garments of wool or fine animal hair | 35 | 35 | 20 | 20 | 8 |  |
| 61149090 | Garments of other textile materials | 35 | 35 | 20 | 20 | 8 |  |
| 61151011 | Stockings of synthetic fibres, < 67 decitex (measuring per single yarn) | 35 | 35 | 20 | 20 | 8 |  |
| 61151012 | Stockings of synthetic fibres, > 67 decitex (measuring per single yarn) | 35 | 35 | 20 | 20 | 8 |  |
| 61151013 | Stockings of wool or fine animal hair | 35 | 35 | 20 | 20 | 8 |  |
| 61151014 | Stockings of cotton | 35 | 35 | 20 | 20 | 8 |  |
| 61151019 | Other stockings of other textile materials | 35 | 35 | 20 | 20 | 8 |  |
| 61151021 | Women's full-length or knee-length stocking, < 67 decitex (measuring per single yarn), of synthetic or artificial fibres | 35 | 35 | 20 | 20 | 8 |  |
| 61151022 | Women's full-length or knee-length stocking, < 67 decitex (measuring per single yarn), of cotton or similar fibres | 35 | 35 | 20 | 20 | 8 |  |
| 61151029 | Women's full-length or knee-length stocking, < 67 decitex (measuring per single yarn), of other textile materials | 35 | 35 | 20 | 20 | 8 |  |
| 61151091 | Other similar stockings of wool or fine animal hair | 35 | 35 | 20 | 20 | 8 |  |
| 61151092 | Other stockings of cotton and similar | 35 | 35 | 20 | 20 | 8 |  |
| 61151093 | Other stockings of synthetic fibres | 35 | 35 | 20 | 20 | 8 |  |
| 61151099 | Other stockings of other textile materials | 35 | 35 | 20 | 20 | 8 |  |
| 61152100 | Stockings of synthetic fibres, < 67 decitex (measuring per single yarn) | 35 | 35 | 20 | 20 | 8 |  |
| 61152200 | Stockings of synthetic fibres, > 67 decitex (measuring per single yarn) | 35 | 35 | 20 | 20 | 8 |  |
| 61152910 | Stockings of wool or fine animal hair | 35 | 35 | 20 | 20 | 8 |  |
| 61152920 | Stockings of cotton | 35 | 35 | 20 | 20 | 8 |  |
| 61152990 | Other stockings of other textile materials | 35 | 35 | 20 | 20 | 8 |  |
| 61153010 | Women's full-length or knee-length stockings, < 67 decitex (measuring per single yarn), of synthetic or artificial fibres | 35 | 35 | 20 | 20 | 8 |  |
| 61153020 | Women's full-length or knee-length stockings, < 67 decitex (measuring per single yarn), of cotton or similar fibres | 35 | 35 | 20 | 20 | 8 |  |
| 61153090 | Women's full-length or knee-length stockings, < 67 decitex (measuring per single yarn), of other textile materials | 35 | 35 | 20 | 20 | 8 |  |
| 61159400 | Other similar stockings of wool or fine animal hair | 35 | 35 | 20 | 20 | 8 |  |
| 61159500 | Other stockings of cotton and similar | 35 | 35 | 20 | 20 | 8 |  |
| 61159600 | Other stockings of synthetic fibres | 35 | 35 | 20 | 20 | 8 |  |
| 61159900 | Other stockings of other textile materials | 35 | 35 | 20 | 20 | 8 |  |
| 61161000 | Gloves, etc. impregnated, etc. of plastics/rubber | 35 | 35 | 20 | 20 | 8 |  |
| 61169100 | Gloves, etc. of wool or fine animal hair | 35 | 35 | 20 | 20 | 8 |  |
| 61169200 | Gloves, etc. of cotton | 35 | 35 | 20 | 20 | 8 |  |
| 61169300 | Gloves, etc. of synthetic fibres | 35 | 35 | 20 | 20 | 8 |  |
| 61169900 | Gloves, etc. of other textile materials | 35 | 35 | 20 | 20 | 8 |  |
| 61171000 | Shawls, scarves, etc. | 35 | 35 | 20 | 20 | 8 |  |
| 61178010 | Ties, bow ties and cravats | 35 | 35 | 20 | 20 | 8 |  |
| 61178090 | Other clothing accessories | 35 | 35 | 20 | 20 | 8 |  |
| 61179000 | Parts of clothing or of their accessories, of mesh | 35 | 35 | 20 | 20 | 8 |  |
| 62011100 | Overcoats, raincoats, etc. of wool/fine animal hair, male use | 35 | 35 | 20 | 20 | 8 |  |
| 62011200 | Overcoats, raincoats, etc. of cotton, male use | 35 | 35 | 20 | 20 | 8 |  |
| 62011300 | Overcoats, raincoats, etc. of synthetic/artificial fibre, male use | 35 | 35 | 20 | 20 | 8 |  |
| 62011900 | Overcoats, raincoats, etc. of other textile materials, male use | 35 | 35 | 20 | 20 | 8 |  |
| 62019100 | Other overcoats, raincoats, etc. of wool/fine animal hair, male use | 35 | 35 | 20 | 20 | 8 |  |
| 62019200 | Other overcoats, raincoats, etc. of cotton, male use | 35 | 35 | 20 | 20 | 8 |  |
| 62019300 | Other overcoats, etc. of synthetic fibres, male use | 35 | 35 | 20 | 20 | 8 |  |
| 62019900 | Other overcoats, etc. of other textile materials, male use | 35 | 35 | 20 | 20 | 8 |  |
| 62021100 | Women's or girls' cloaks, raincoats, capes and similar articles, of wool or fine animal hair | 35 | 35 | 20 | 20 | 8 |  |
| 62021200 | Women's or girls' cloaks, raincoats, capes and similar articles, of cotton | 35 | 35 | 20 | 20 | 8 |  |
| 62021300 | Women's or girls' cloaks, raincoats, capes and similar articles, of synthetic/artificial fibres | 35 | 35 | 20 | 20 | 8 |  |
| 62021900 | Women's or girls' cloaks, raincoats, capes and similar articles, of other textile materials | 35 | 35 | 20 | 20 | 8 |  |
| 62029100 | Other women's or girls' cloaks, raincoats, capes and similar articles of wool/fine animal hair | 35 | 35 | 20 | 20 | 8 |  |
| 62029200 | Other women's or girls' cloaks, raincoats, capes and similar articles of cotton | 35 | 35 | 20 | 20 | 8 |  |
| 62029300 | Other women's or girls' cloaks, raincoats, capes and similar articles of synthetic/artificial fibres | 35 | 35 | 20 | 20 | 8 |  |
| 62029900 | Other women's or girls' cloaks, raincoats, capes and similar articles of other textile materials | 35 | 35 | 20 | 20 | 8 |  |
| 62031100 | Men's or boys' suits of wool or fine animal hair | 35 | 35 | 20 | 20 | 8 |  |
| 62031200 | Men's or boys' suits of synthetic fibres | 35 | 35 | 20 | 20 | 8 |  |
| 62031900 | Men's or boys' suits of other textile materials | 35 | 35 | 20 | 20 | 8 |  |
| 62032200 | Cotton sets, male use | 35 | 35 | 20 | 20 | 8 |  |
| 62032300 | Synthetic fibres sets, male use | 35 | 35 | 20 | 20 | 8 |  |
| 62032910 | Wool or fine animal hair sets, male use | 35 | 35 | 20 | 20 | 8 |  |
| 62032990 | Other textile materials sets, male use | 35 | 35 | 20 | 20 | 8 |  |
| 62033100 | Jackets (coats) of wool or fine animal hair, male use | 35 | 35 | 20 | 20 | 8 |  |
| 62033200 | Jackets (coats) of cotton, male use | 35 | 35 | 20 | 20 | 8 |  |
| 62033300 | Jackets (coats) of synthetic fibres, male use | 35 | 35 | 20 | 20 | 8 |  |
| 62033900 | Jackets (coats) of other textile materials, male use | 35 | 35 | 20 | 20 | 8 |  |
| 62034100 | Trousers, shorts, etc. of wool/fine animal hair, male use | 35 | 35 | 20 | 20 | 8 |  |
| 62034200 | Trousers, shorts, etc. of cotton, male use | 35 | 35 | 25 | 20 | 8 |  |
| 62034300 | Trousers, shorts, etc. of synthetic fibre, male use | 35 | 35 | 25 | 20 | 8 |  |
| 62034900 | Trousers, shorts, etc. of other textile materials, male use | 35 | 35 | 20 | 20 | 8 |  |
| 62041100 | Suits, of wool or fine hair, female use | 35 | 35 | 20 | 20 | 8 |  |
| 62041200 | Suits, of cotton, female use | 35 | 35 | 20 | 20 | 8 |  |
| 62041300 | Suits, of synthetic fibres, female use | 35 | 35 | 20 | 20 | 8 |  |
| 62041900 | Suits, of other textile materials, female use | 35 | 35 | 20 | 20 | 8 |  |
| 62042100 | Sets of wool or fine animal hair, female use | 35 | 35 | 20 | 20 | 8 |  |
| 62042200 | Sets of cotton, female use | 35 | 35 | 25 | 20 | 8 |  |
| 62042300 | Sets of synthetic fibres, female use | 35 | 35 | 20 | 20 | 8 |  |
| 62042900 | Sets of other textile materials, female use | 35 | 35 | 20 | 20 | 8 |  |
| 62043100 | Blazers of wool or fine animal hair, female use | 35 | 35 | 20 | 20 | 8 |  |
| 62043200 | Blazers of cotton, female use | 35 | 35 | 20 | 20 | 8 |  |
| 62043300 | Blazers of synthetic fibres, female use | 35 | 35 | 20 | 20 | 8 |  |
| 62043900 | Blazers of other textile materials, female use | 35 | 35 | 20 | 20 | 8 |  |
| 62044100 | Dresses of wool or fine animal hair | 35 | 35 | 20 | 20 | 8 |  |
| 62044200 | Dresses of cotton | 35 | 35 | 25 | 20 | 8 |  |
| 62044300 | Dresses of synthetic fibres | 35 | 35 | 25 | 20 | 8 |  |
| 62044400 | Dresses of artificial fibres | 35 | 35 | 25 | 20 | 8 |  |
| 62044900 | Dresses of other textile materials | 35 | 35 | 20 | 20 | 8 |  |
| 62045100 | Skirts, etc., of wool or fine animal hair | 35 | 35 | 20 | 20 | 8 |  |
| 62045200 | Skirts, etc., of cotton | 35 | 35 | 25 | 20 | 8 |  |
| 62045300 | Skirts, etc., of synthetic fibres | 35 | 35 | 25 | 20 | 8 |  |
| 62045900 | Skirts, etc., of other textile materials | 35 | 35 | 25 | 20 | 8 |  |
| 62046100 | Trousers, shorts, etc. of wool/fine animal hair, female use | 35 | 35 | 20 | 20 | 8 |  |
| 62046200 | Trousers, shorts, etc. of cotton, female use | 35 | 35 | 25 | 20 | 8 |  |
| 62046300 | Trousers, shorts, etc. of synthetic fibre, female use | 35 | 35 | 25 | 20 | 8 |  |
| 62046900 | Trousers, shorts, etc. of other textile materials, female use | 35 | 35 | 25 | 20 | 8 |  |
| 62052000 | Shirts of cotton, male use | 35 | 35 | 25 | 20 | 8 |  |
| 62053000 | Shirts of synthetic/artificial fibres, male use | 35 | 35 | 25 | 20 | 8 |  |
| 62059010 | Shirts of wool or fine animal hair, male use | 35 | 35 | 20 | 20 | 8 |  |
| 62059090 | Shirts of other textile materials, male use | 35 | 35 | 25 | 20 | 8 |  |
| 62061000 | Blouses, shirts, etc. of silk or silk waste, female use | 35 | 35 | 25 | 20 | 8 |  |
| 62062000 | Blouses, shirts, etc. of wool/fine animal hair, female use | 35 | 35 | 20 | 20 | 8 |  |
| 62063000 | Blouses, shirts, etc. of cotton, female use | 35 | 35 | 25 | 20 | 8 |  |
| 62064000 | Blouses, shirts, etc. of synthetic/artificial fibres, female use | 35 | 35 | 25 | 20 | 8 |  |
| 62069000 | Blouses, shirts, etc. of other textile materials, female use | 35 | 35 | 25 | 20 | 8 |  |
| 62071100 | Cotton underwear | 35 | 35 | 20 | 20 | 8 |  |
| 62071900 | Other textile materials underwear | 35 | 35 | 20 | 20 | 8 |  |
| 62072100 | Nightshirts and pyjamas, of cotton, male use | 35 | 35 | 20 | 20 | 8 |  |
| 62072200 | Nightshirts and pyjamas, of synthetic/artificial fibre, male use | 35 | 35 | 20 | 20 | 8 |  |
| 62072900 | Nightshirts and pyjamas, of other textile materials, male use | 35 | 35 | 20 | 20 | 8 |  |
| 62079100 | Singlets, etc. of cotton, male use | 35 | 35 | 20 | 20 | 8 |  |
| 62079910 | Others (singlets, bathrobes, similar articles), of synthetic or artificial fibres, male use | 35 | 35 | 20 | 20 | 8 |  |
| 62079990 | Others (singlets, bathrobes, similar articles), of other textile materials male use | 35 | 35 | 20 | 20 | 8 |  |
| 62081100 | Slips and petticoats, of synthetic/artificial fibres, female use | 35 | 35 | 20 | 20 | 8 |  |
| 62081900 | Slips and petticoats, of other textile materials, female use | 35 | 35 | 20 | 20 | 8 |  |
| 62082100 | Nightdresses and pyjamas, of cotton, female use | 35 | 35 | 20 | 20 | 8 |  |
| 62082200 | Nightdresses and pyjamas, of synthetic/artificial fibres, female use | 35 | 35 | 20 | 20 | 8 |  |
| 62082900 | Nightdresses and pyjamas, of other textile materials, female use | 35 | 35 | 20 | 20 | 8 |  |
| 62089100 | Corsets, panties, dressing gowns, etc. of cotton | 35 | 35 | 20 | 20 | 8 |  |
| 62089200 | Corsets, panties, dressing gowns, etc. of synthetic artificial fibres | 35 | 35 | 20 | 20 | 8 |  |
| 62089900 | Corsets, panties, dressing gowns, etc. of other textile materials | 35 | 35 | 20 | 20 | 8 |  |
| 62092000 | Babies' garments/clothing/ accessories, of cotton | 35 | 35 | 25 | 20 | 8 |  |
| 62093000 | Babies' garments/clothing/accessories, of synthetic fibres | 35 | 35 | 20 | 20 | 8 |  |
| 62099010 | Babies' garments/clothing/accessories of wool/fine animal hair | 35 | 35 | 20 | 20 | 8 |  |
| 62099090 | Babies' garments/clothing/accessories, of other textile materials | 35 | 35 | 20 | 20 | 8 |  |
| 62101000 | Garments made from felt or nonwovens | 35 | 35 | 20 | 20 | 8 |  |
| 62102000 | Overcoats, raincoats, of textile materials with plastic/rubber | 35 | 35 | 20 | 20 | 8 |  |
| 62103000 | Cloaks, raincoats, etc. of textile materials with plastic/rubber | 35 | 35 | 20 | 20 | 8 |  |
| 62104000 | Other garment made with plastic and rubber, male use | 35 | 35 | 20 | 20 | 8 |  |
| 62105000 | Other garment made with plastic and rubber, female use | 35 | 35 | 20 | 20 | 8 |  |
| 62111100 | Swim shorts and swim briefs, other than knitted or crocheted | 35 | 35 | 20 | 20 | 8 |  |
| 62111200 | Swimsuits and bikinis, other than knitted or crocheted | 35 | 35 | 20 | 20 | 8 |  |
| 62112000 | Ski suits, other than knitted or crocheted | 35 | 35 | 20 | 20 | 8 |  |
| 62113200 | Other garments of cotton, male use | 35 | 35 | 20 | 20 | 8 |  |
| 62113300 | Other garments of synthetic/artificial fibres, male use | 35 | 35 | 20 | 20 | 8 |  |
| 62113910 | Other garments of wool or fine animal hair, male use | 35 | 35 | 20 | 20 | 8 |  |
| 62113990 | Other garments of other textile materials, male use | 35 | 35 | 20 | 20 | 8 |  |
| 62114200 | Other garments of cotton, male use | 35 | 35 | 20 | 20 | 8 |  |
| 62114300 | Other garments of synthetic/artificial fibres, female use | 35 | 35 | 20 | 20 | 8 |  |
| 62114900 | Other garments of other textile materials, female use | 35 | 35 | 20 | 20 | 8 |  |
| 62121000 | Bras and bustiers | 35 | 35 | 20 | 20 | 8 |  |
| 62122000 | Girdles and panty-girdles | 35 | 35 | 20 | 20 | 8 |  |
| 62123000 | Full torso shapers | 35 | 35 | 20 | 20 | 8 |  |
| 62129000 | Corsets, suspenders, etc. and their parts | 35 | 35 | 20 | 20 | 8 |  |
| 62132000 | Handkerchiefs, of cotton | 35 | 35 | 20 | 20 | 8 |  |
| 62139010 | Handkerchiefs, silk/silk waste | 35 | 35 | 20 | 20 | 8 |  |
| 62139090 | Handkerchiefs, other fabrics | 35 | 35 | 20 | 20 | 8 |  |
| 62141000 | Shawls, scarves, etc. of silk/silk waste | 35 | 35 | 20 | 20 | 8 |  |
| 62142000 | Shawls, scarves, etc. wool/fine animal hair | 35 | 35 | 20 | 20 | 8 |  |
| 62143000 | Shawls, scarves, etc. of synthetic fibres | 35 | 35 | 20 | 20 | 8 |  |
| 62144000 | Shawls, scarves, etc. of synthetic fibres | 35 | 35 | 20 | 20 | 8 |  |
| 62149010 | Shawls, scarves, of cotton | 35 | 35 | 20 | 20 | 8 |  |
| 62149090 | Shawls, scarves, etc. of other textile materials | 35 | 35 | 20 | 20 | 8 |  |
| 62151000 | Ties, cravats, etc. of silk/silk waste | 35 | 35 | 20 | 20 | 8 |  |
| 62152000 | Ties, cravats, etc. of synthetic/artificial fibres | 35 | 35 | 20 | 20 | 8 |  |
| 62159000 | Ties, cravats, etc. of other textile materials | 35 | 35 | 20 | 20 | 8 |  |
| 62160000 | Gloves, mittens and mitts | 35 | 35 | 20 | 20 | 8 |  |
| 62171000 | Other clothing accessories | 35 | 35 | 20 | 20 | 8 |  |
| 62179000 | Other parts of clothing or its accessories | 35 | 35 | 20 | 20 | 8 |  |
| 63011000 | Blankets, etc., electric | 35 | 35 | 20 | 20 | 8 |  |
| 63012000 | Blankets, etc. of wool/fine animal hair, non-electric | 35 | 35 | 20 | 20 | 8 |  |
| 63013000 | Blankets, etc. of cotton, non-electric | 35 | 35 | 20 | 20 | 8 |  |
| 63014000 | Blankets, etc., of synthetic fibres, non‑electric | 35 | 35 | 20 | 20 | 8 |  |
| 63019000 | Other blankets etc. | 35 | 35 | 20 | 20 | 8 |  |
| 63021000 | Bed linen, knitted | 35 | 35 | 20 | 20 | 8 |  |
| 63022100 | Bed linen, of cotton, printed | 35 | 35 | 20 | 20 | 8 |  |
| 63022200 | Bed linen, of synthetic/artificial fibres, printed | 35 | 35 | 20 | 20 | 8 |  |
| 63022900 | Bed linen, of other textile materials, printed | 35 | 35 | 20 | 20 | 8 |  |
| 63023100 | Other bed linen, of cotton | 35 | 35 | 20 | 20 | 8 |  |
| 63023200 | Other bed linen, of synthetic/artificial fibres | 35 | 35 | 20 | 20 | 8 |  |
| 63023900 | Other bed linen, of other textile materials | 35 | 35 | 20 | 20 | 8 |  |
| 63024000 | Table linen, knitted | 35 | 35 | 20 | 20 | 8 |  |
| 63025100 | Table linen, of cotton, except knitted | 35 | 35 | 20 | 20 | 8 |  |
| 63025300 | Table linen, of synthetic/artificial fibres, except knitted | 35 | 35 | 20 | 20 | 8 |  |
| 63025910 | Table linen, of linen, except knitted | 35 | 35 | 20 | 20 | 8 |  |
| 63025990 | Other table linen, of other textile materials | 35 | 35 | 20 | 20 | 8 |  |
| 63026000 | Toilet linen/kitchen linen, of cotton towelling fabrics | 35 | 35 | 20 | 20 | 8 |  |
| 63029100 | Other toilet linen/kitchen linen, of cotton | 35 | 35 | 20 | 20 | 8 |  |
| 63029300 | Toilet linen/kitchen linen, of synthetic/artificial | 35 | 35 | 20 | 20 | 8 |  |
| 63029910 | Other bed linen/kitchen linen/toilet linen/table linen, of linen | 35 | 35 | 20 | 20 | 8 |  |
| 63029990 | Other bed linen/kitchen linen/toilet linen/table linen, of other textile materials | 35 | 35 | 20 | 20 | 8 |  |
| 63031200 | Curtains, etc. of synthetic fibres | 35 | 35 | 20 | 20 | 8 |  |
| 63031910 | Curtains, etc. of cotton and similar materials | 35 | 35 | 20 | 20 | 8 |  |
| 63031990 | Curtains, etc. of other textile materials | 35 | 35 | 20 | 20 | 8 |  |
| 63039100 | Curtains, etc. of cotton, except knitted | 35 | 35 | 20 | 20 | 8 |  |
| 63039200 | Curtains, etc. of synthetic fibres, except knitted | 35 | 35 | 20 | 20 | 8 |  |
| 63039900 | Curtains, etc. of other textile materials, except knitted | 35 | 35 | 20 | 20 | 8 |  |
| 63041100 | Knitted bed cover | 35 | 35 | 20 | 20 | 8 |  |
| 63041910 | Cotton bed cover, except knitted | 35 | 35 | 20 | 20 | 8 |  |
| 63041990 | Bed cover of other textile materials | 35 | 35 | 20 | 20 | 8 |  |
| 63049100 | Other knitted articles for interior decoration | 35 | 35 | 20 | 20 | 8 |  |
| 63049200 | Other cotton articles for interior decoration, except knitted | 35 | 35 | 20 | 20 | 8 |  |
| 63049300 | Other synthetic fibres articles for interior decoration, except knitted | 35 | 35 | 20 | 20 | 8 |  |
| 63049900 | Other textile materials articles for interior decoration, except knitted | 35 | 35 | 20 | 20 | 8 |  |
| 63051000 | Sacks for packing, of jute/other textile bast fibres | 35 | 35 | 16 | 16 | 4 |  |
| 63052000 | Sacks for packing, of cotton | 35 | 35 | 16 | 16 | 4 |  |
| 63053200 | Flexible containers for bulk products, made of synthetic or artificial textile materials | 35 | 35 | 16 | 16 | 4 |  |
| 63053310 | Sacks for packing, of polyethylene/polypropylene | 35 | 35 | 16 | 16 | 4 |  |
| 63053390 | Other sacks for packing, of polyethylene strip | 35 | 35 | 16 | 16 | 4 |  |
| 63053900 | Sacks for packing, of other textile synthetic/artificial materials | 35 | 35 | 16 | 16 | 4 |  |
| 63059000 | Other sacks for packing | 35 | 35 | 16 | 16 | 4 |  |
| 63061200 | Tarpaulins and awnings, of synthetic fibres | 35 | 35 | 20 | 20 | 4 |  |
| 63061910 | Tarpaulins and awnings, of cotton | 35 | 35 | 20 | 20 | 4 |  |
| 63061990 | Tarpaulins and awnings, of other textile materials | 35 | 35 | 20 | 20 | 4 |  |
| 63062200 | Tents of synthetic fibres | 35 | 35 | 20 | 20 | 4 |  |
| 63062910 | Cotton tents | 35 | 35 | 20 | 20 | 4 |  |
| 63062990 | Tents of other textile materials | 35 | 35 | 20 | 20 | 4 |  |
| 63063010 | Sails for boats, etc, of synthetic fibres | 35 | 35 | 20 | 20 | 4 |  |
| 63063090 | Sails for boats, etc, of other textile materials | 35 | 35 | 20 | 20 | 4 |  |
| 63064010 | Pneumatic mattresses of cotton | 35 | 35 | 20 | 20 | 4 |  |
| 63064090 | Pneumatic mattresses, of other textile materials | 35 | 35 | 20 | 20 | 4 |  |
| 63069000 | Other items for camping; other tarpaulins and awnings | 35 | 35 | 20 | 20 | 4 |  |
| 63071000 | Dish-cloths, dusters and similar cleaning cloths | 35 | 35 | 20 | 20 | 4 |  |
| 63072000 | Lifejackets and life-belts | 35 | 35 | 20 | 20 | 4 |  |
| 63079010 | Other articles, of nonwovens | 35 | 35 | 20 | 20 | 4 |  |
| 63079020 | Fire-proofed sleeves for emergency evacuation of persons | 2 | 2 | 2 | 2 | 4 |  |
| 63079090 | Other textile articles | 35 | 35 | 20 | 20 | 4 |  |
| 63080000 | Others consisted of fabric/yarn, for manufacturing rugs, carpets etc. | 35 | 35 | 20 | 20 | 4 |  |
| 63090010 | Used clothing, accessories and parts | 35 | 35 | 20 | 20 | 8 |  |
| 63090090 | Other used articles of textile materials | 35 | 35 | 20 | 20 | 8 |  |
| 63101000 | Rags, cordage, etc. of textile materials, sorted | 35 | 35 | 20 | 0 | 8 |  |
| 63109000 | Other rags, cordage, etc. of textile materials, waste | 35 | 35 | 20 | 20 | 8 |  |
| 64011000 | Waterproof footwear of rubber/plastic with protective metal toe cap | 35 | 35 | 20 | 35 | E |  |
| 64019200 | Waterproof footwear of rubber/plastic covering the ankle | 35 | 35 | 20 | 35 | E |  |
| 64019910 | Other footwear covering the knee, with outer soles of rubber or plastic | 35 | 35 | 20 | 35 | E |  |
| 64019990 | Other waterproof footwear of rubber/plastic, seamless | 35 | 35 | 20 | 35 | E |  |
| 64021200 | Ski-boots and snowboard boots, of rubber/plastic | 20 | 20 | 20 | 20 | 10 |  |
| 64021900 | Footwear for other sports, of rubber or plastic | 35 | 35 | 20 | 35 | E |  |
| 64022000 | Footwear with upper straps, of rubber/plastic, etc | 35 | 35 | 20 | 35 | 15 |  |
| 64029110 | Other footwear, covering the ankle, with a protective metal toecap | 35 | 35 | 20 | 35 | 15 |  |
| 64029190 | Other footwear, covering the ankle, uppers of rubber or plastic | 35 | 35 | 20 | 35 | E |  |
| 64029910 | Other footwear, covering the ankle, with a protective metal toecap | 35 | 35 | 20 | 35 | 15 |  |
| 64029990 | Other footwear, covering the ankle, uppers of rubber or plastic | 35 | 35 | 20 | 25 | E |  |
| 64031200 | Ski-boots and snowboard boots, of leather | 20 | 20 | 20 | 20 | 10 |  |
| 64031900 | Footwear for other sports, of leather | 35 | 35 | 20 | 35 | 15 |  |
| 64032000 | Footwear of leather, with upper straps, etc | 35 | 35 | 25 | 35 | 15 |  |
| 64034000 | Other footwear of leather, with protective metal toecap | 35 | 35 | 20 | 35 | 15 |  |
| 64035110 | Footwear with outer soles of wood, no inner sole, with a protective metal toecap | 35 | 35 | 20 | 35 | 15 |  |
| 64035190 | Other footwear of leather and outer soles of leather, covering the ankle | 35 | 35 | 25 | 25 | 15 |  |
| 64035910 | Footwear with outer soles of wood, no inner sole, with a protective metal toecap | 35 | 35 | 20 | 35 | 15 |  |
| 64035990 | Other footwear of leather and outer soles of leather, covering the ankle | 35 | 35 | 25 | 25 | 15 |  |
| 64039110 | Footwear with outer soles of wood, no inner sole, with a protective metal toecap | 35 | 35 | 20 | 35 | 15 |  |
| 64039190 | Other footwear of leather and outer soles of leather, covering the ankle | 35 | 35 | 20 | 25 | 15 |  |
| 64039910 | Footwear with outer soles of wood, no inner sole, with a protective metal toecap | 35 | 35 | 20 | 35 | 15 |  |
| 64039990 | Other footwear of leather with outer soles of rubber or plastic | 35 | 35 | 20 | 25 | 15 |  |
| 64041100 | Sports footwear, etc. of textile materials soles of rubber/plastic | 35 | 35 | 17 | 35 | E |  |
| 64041900 | Other footwear of textile materials, soles of rubber/plastic | 35 | 35 | 20 | 35 | E |  |
| 64042000 | Footwear of textile materials, with outer soles of leather | 35 | 35 | 20 | 35 | E |  |
| 64051010 | Footwear made of reconstituted leather, rubber/plastic outsole | 35 | 35 | 25 | 35 | E |  |
| 64051020 | Footwear made of reconstituted leather, leather outsole | 35 | 35 | 25 | 35 | E |  |
| 64051090 | Other footwear of leather or reconstituted leather | 35 | 35 | 25 | 35 | E |  |
| 64052000 | Other footwear of textile materials | 35 | 35 | 20 | 35 | E |  |
| 64059000 | Other footwear | 35 | 35 | 25 | 35 | E |  |
| 64061000 | Footwear uppers and their components | 28 | 18 | 18 | 18 | 15 |  |
| 64062000 | Outer soles and heels, of rubber or plastics | 18 | 18 | 18 | 18 | E |  |
| 64069010 | Outer soles of heels, leather or reconstituted leather | 18 | 18 | 18 | 18 | 15 |  |
| 64069020 | Insoles | 18 | 18 | 18 | 18 | E |  |
| 64069090 | Other parts of footwear, etc. | 18 | 18 | 18 | 18 | 15 |  |
| 65010000 | Hat bodies, not shaped, neither blocked to form crown nor brim; hat blanks, including cones and cylinders, even if cut vertically, of felt, for making hats | 18 | 18 | 18 | 18 | E |  |
| 65020010 | Hat bodies, braided or made by assembling strips of any material, without a shaped crown or brim and without trimmings, made of fine straw (manila, panama, or similar) | 18 | 18 | 18 | 18 | E |  |
| 65020090 | Hat bodies, braided or made by assembling strips of any material, without a shaped crown or brim and without trimmings, made of other materials | 18 | 18 | 18 | 18 | E |  |
| 65040010 | Hats and other headgear, etc., of fine straw | 20 | 20 | 20 | 20 | E |  |
| 65040090 | Hats and other headgear, etc. of other materials | 20 | 20 | 20 | 20 | E |  |
| 65050011 | Cotton caps | 20 | 20 | 20 | 20 | E |  |
| 65050012 | Caps of synthetic or artificial fibres | 20 | 20 | 20 | 20 | E |  |
| 65050019 | Caps of other textile materials | 20 | 20 | 20 | 20 | E |  |
| 65050021 | Cotton beanie | 20 | 20 | 20 | 20 | E |  |
| 65050022 | Beanie of synthetic or artificial fibres | 20 | 20 | 20 | 20 | E |  |
| 65050029 | Beanie of other textile materials | 20 | 20 | 20 | 20 | E |  |
| 65050031 | Hats of cotton | 20 | 20 | 20 | 20 | E |  |
| 65050032 | Hats of synthetic or artificial fibres | 20 | 20 | 20 | 20 | E |  |
| 65050039 | Hats of other textile materials | 20 | 20 | 20 | 20 | E |  |
| 65050090 | Articles for using like hats; hair nets, hoods, etc. | 20 | 20 | 20 | 20 | 15 |  |
| 65061000 | Helmets and similar protective devices | 20 | 20 | 6 | 0 | 10 |  |
| 65069100 | Other hats, etc. of rubber or plastic | 20 | 20 | 20 | 20 | E |  |
| 65069900 | Other hats, etc. of other materials, except knitted | 20 | 20 | 20 | 20 | E |  |
| 65070000 | Headgear, linings, covers, frames, visors and chinstraps for hats and similar articles | 18 | 18 | 18 | 18 | 15 |  |
| 66011000 | Garden umbrellas and similar items | 20 | 20 | 20 | 20 | 15 |  |
| 66019110 | Umbrellas of stem/telescopic shaft with silk fabric | 20 | 20 | 20 | 20 | E |  |
| 66019190 | Other umbrellas of stem/telescopic shaft | 20 | 20 | 20 | 20 | E |  |
| 66019900 | Other umbrellas and sun umbrellas | 20 | 20 | 18 | 20 | E |  |
| 66020000 | Walking-sticks, seat-sticks, whips and similar articles | 20 | 20 | 20 | 20 | 0 |  |
| 66032000 | Umbrella frames | 18 | 18 | 18 | 18 | E |  |
| 66039000 | Other parts, trimmings and accessories for umbrella, etc | 18 | 18 | 18 | 18 | E |  |
| 67010000 | Skins/other parts of birds with their feathers, etc. | 16 | 16 | 16 | 16 | E |  |
| 67021000 | Artificial flowers, foliage, fruit, etc., of plastic | 16 | 16 | 16 | 16 | E |  |
| 67029000 | Artificial flowers, foliage, fruit, etc., of other materials | 16 | 16 | 16 | 16 | E |  |
| 67030000 | Human hair, wool and other textile materials prepared for manufacturing wigs, etc. | 16 | 16 | 16 | 16 | E |  |
| 67041100 | Complete wigs, of textile synthetic materials | 16 | 16 | 16 | 16 | E |  |
| 67041900 | False beards, eyebrows, etc. of textile synthetic materials | 16 | 16 | 16 | 16 | E |  |
| 67042000 | Wigs, false beards, eyebrows, etc. of human hair | 16 | 16 | 16 | 16 | E |  |
| 67049000 | Wigs, false beards, eyebrows, etc. of other textile materials | 16 | 16 | 16 | 16 | E |  |
| 68010000 | Paving stones, curbs and slabs, of natural stone (except slate) | 6 | 6 | 6 | 6 | 8 |  |
| 68021000 | Tiles, etc. of natural stone, side < 7 cm | 8 | 8 | 8 | 8 | 8 |  |
| 68022100 | Marble, travertine, etc. slice/sawed planed/flat surface | 8 | 8 | 8 | 8 | 8 |  |
| 68022300 | Granite slice or sawed, planed or flat of surface | 6 | 6 | 6 | 6 | 8 |  |
| 68022900 | Other stone, cut or sawn, with a flat or smooth surface | 6 | 6 | 6 | 6 | 8 |  |
| 68029100 | Marble, travertine and alabaster, otherwise worked, etc. | 6 | 6 | 6 | 6 | 4 |  |
| 68029200 | Other limestones, otherwise worked | 6 | 6 | 6 | 6 | 8 |  |
| 68029310 | Balls for mill, of granite | 6 | 6 | 6 | 6 | E |  |
| 68029390 | Other granite, otherwise worked, etc. | 35 | 6 | 6 | 6 | 10 |  |
| 68029910 | Balls for mill, made of other stone, etc. | 6 | 6 | 6 | 6 | 15 |  |
| 68029990 | Other stones | 6 | 6 | 6 | 6 | 8 |  |
| 68030000 | Worked slate and articles of slate/agglomerated slate | 6 | 6 | 6 | 6 | 8 |  |
| 68041000 | Millstones for grinding or shredding | 6 | 6 | 6 | 6 | 15 |  |
| 68042111 | Natural or synthetic diamond millstone, agglomerated, with resin, diameter < 53,34 cm | 6 | 6 | 6 | 6 | 8 |  |
| 68042119 | Other millstone of agglomerated, synthetic/natural diamond, diameter < 53,34 cm | 6 | 6 | 6 | 6 | 4 |  |
| 68042190 | Other millstone of agglomerated, synthetic/natural diamond | 6 | 6 | 6 | 6 | 4 |  |
| 68042211 | Millstone of other agglomerated, abrasives, with resin, diameter < 53,34 cm | 6 | 6 | 6 | 6 | 10 |  |
| 68042219 | Other millstone of agglomerated, abrasives, ceramics, diameter < 53,34 cm | 6 | 6 | 6 | 6 | 10 |  |
| 68042290 | Other millstones of other agglomerated, abrasives, ceramic | 6 | 6 | 6 | 6 | 10 |  |
| 68042300 | Other millstones and similar articles | 6 | 6 | 6 | 6 | 8 |  |
| 68043000 | Hand sharpening/polishing stones, of natural stones, etc. | 6 | 6 | 6 | 6 | 15 |  |
| 68051000 | Natural/artificial abrasive in powder/grain, base of textile materials | 10 | 10 | 10 | 10 | 8 |  |
| 68052000 | Natural/artificial abrasive in powder/grain, base of paperboard, etc. | 10 | 10 | 10 | 10 | 8 |  |
| 68053010 | Natural/artificial abrasive, base paper/paperboard, containing textile materials | 10 | 10 | 10 | 10 | 8 |  |
| 68053020 | Abrasive discs of vulcanized fibre covered with aluminium oxide etc. | 10 | 10 | 10 | 10 | 10 |  |
| 68053090 | Other natural/artificial abrasive in powder/grain, base of other materials | 10 | 10 | 10 | 0 | 8 |  |
| 68061000 | Blast furnace slag wool, other slag wool, rock wool and similar mineral wools, etc. in bulk, etc. sheets/rolls | 8 | 8 | 8 | 8 | 8 |  |
| 68062000 | Expanded vermiculite and expanded clays, foamed slag, etc. | 8 | 8 | 8 | 8 | 8 |  |
| 68069010 | Aluminous or silico-aluminous mineral products | 8 | 8 | 8 | 8 | 8 |  |
| 68069090 | Other articles of mineral materials for heat/sound isolation, etc. | 8 | 8 | 8 | 8 | 8 |  |
| 68071000 | Articles of asphalt or of similar material, in rolls | 8 | 8 | 8 | 8 | 8 |  |
| 68079000 | Other articles of asphalt or of similar material | 8 | 8 | 8 | 8 | 10 |  |
| 68080000 | Panels etc. of vegetable fibre/straw, agglomerated with cement, etc | 8 | 8 | 8 | 8 | E |  |
| 68091100 | Panels, etc. non-ornamented, coated or reinforced exclusively with paper or paperboard, of plaster or plaster-based compositions | 10 | 25 | 10 | 10 | 10 |  |
| 68091900 | Other boards, sheets, panels, etc. non‑ornamented, of plaster | 8 | 8 | 8 | 8 | 8 |  |
| 68099000 | Articles of plaster or of compositions based on plaster | 8 | 8 | 8 | 8 | E |  |
| 68101100 | Building blocks and bricks, of cement, concrete, etc. | 8 | 8 | 8 | 8 | E |  |
| 68101900 | Other roofs, tiles, similar of cement, concrete, etc. | 8 | 8 | 8 | 8 | E |  |
| 68109100 | Prefabricated components for building, etc. of cement, concrete, etc. | 8 | 8 | 8 | 8 | 8 |  |
| 68109900 | Other articles of cement, concrete, artificial stone, etc. | 8 | 8 | 8 | 8 | 10 |  |
| 68114000 | Articles of cellulose fibre-cement or similar containing asbestos | 8 | 8 | 8 | 8 | E |  |
| 68118100 | Corrugated sheets, of cellulose fibre‑cement, and similar | 8 | 8 | 8 | 8 | E |  |
| 68118200 | Other sheets and similar, of cellulose fibre-cement | 8 | 8 | 8 | 8 | E |  |
| 68118900 | Other articles of cellulose fibre-cement and similar | 8 | 8 | 8 | 8 | E |  |
| 68128000 | Articles of crocidolite (asbestos) or in fibres | 14 | 14 | 14 | 14 | E |  |
| 68129100 | Clothing and accessories, footwear, etc. of asbestos/mixtures | 14 | 14 | 14 | 14 | E |  |
| 68129200 | Paper, millboard and felt, of asbestos or mixtures | 14 | 14 | 14 | 14 | E |  |
| 68129300 | Compressed asbestos sheets and elastomers, etc., in rolls included | 14 | 14 | 14 | 14 | E |  |
| 68129910 | Other gaskets and elements of asbestos and similar, etc. | 14 | 14 | 10 | 14 | 10 |  |
| 68129920 | Fabricated asbestos fibres | 12 | 12 | 12 | 12 | E |  |
| 68129930 | Mixtures based on asbestos/asbestos and magnesium carbonate | 12 | 12 | 12 | 12 | E |  |
| 68129990 | Other articles of fabricated asbestos fibres or mixtures based on asbestos and magnesium carbonate | 14 | 14 | 14 | 14 | E |  |
| 68132000 | Friction lining, with asbestos | 14 | 14 | 10 | 14 | 15 |  |
| 68138110 | Brake pads, with asbestos | 14 | 14 | 10 | 14 | 10 |  |
| 68138190 | Other friction linings with asbestos | 14 | 14 | 7 | 14 | 10 |  |
| 68138910 | Friction discs, for clutches, without asbestos | 14 | 14 | 10 | 14 | 10 |  |
| 68138990 | Other unassembled asbestos gaskets for clutches, etc. | 14 | 14 | 7 | 14 | 10 |  |
| 68141000 | Plates/sheets/strips of agglomerated/reconstituted mica | 14 | 14 | 14 | 14 | 10 |  |
| 68149000 | Other articles of mica | 14 | 14 | 14 | 14 | 10 |  |
| 68151010 | Carbon fibres, for non-electrical uses | 2 | 2 | 0 | 2 | 4 |  |
| 68151020 | Fabric of carbon fibres, for non-electrical uses | 2 | 2 | 2 | 2 | 10 |  |
| 68151090 | Other articles of graphite/other carbon, for non-electrical uses | 14 | 14 | 14 | 14 | 10 |  |
| 68152000 | Articles of peat | 14 | 14 | 14 | 14 | E |  |
| 68159110 | Articles containing magnesite, etc. raw, agglomerated, with chemical binder | 14 | 14 | 14 | 14 | E |  |
| 68159190 | Other articles containing magnesite, dolomite or chromite | 14 | 14 | 14 | 14 | E |  |
| 68159911 | Electrocast stone articles, with alumina ≥ 90 % | 2 | 2 | 2 | 2 | 10 |  |
| 68159912 | Electrocast stone articles, with silica ≥ 90 % | 2 | 2 | 2 | 2 | 10 |  |
| 68159913 | Electrocast stone articles, with zirconium oxide ≥ 50 %, etc | 2 | 2 | 2 | 2 | 10 |  |
| 68159914 | Electrocast stone articles, with alumina+silica+zircornium oxide | 2 | 2 | 2 | 2 | 4 |  |
| 68159919 | Other articles of stone/mineral substances, electro-melted | 14 | 14 | 14 | 14 | 10 |  |
| 68159990 | Other articles of stone or of other mineral substances | 14 | 14 | 14 | 14 | 10 |  |
| 69010000 | Bricks, slabs, tiles and other ceramic pieces made from fossil silica flours | 10 | 10 | 10 | 10 | 8 |  |
| 69021011 | Refractory bricks, weight > 90 % dichrome trioxide | 2 | 2 | 2 | 2 | 4 |  |
| 69021018 | Other refractory bricks of magnesite or chrome oxide | 10 | 35 | 10 | 10 | 10 |  |
| 69021019 | Other pieces of refractory ceramic of magnesite/chrome oxide | 10 | 10 | 10 | 10 | 8 |  |
| 69021090 | Other pieces of ceramic with magnesium/calcium/chrome > 50 % | 10 | 10 | 10 | 10 | E |  |
| 69022010 | Refractory bricks, silico-aluminous | 35 | 10 | 10 | 10 | E |  |
| 69022091 | Other pieces of refractory ceramic, silico‑aluminous | 10 | 10 | 10 | 10 | 8 |  |
| 69022092 | Other pieces of refractory ceramic, siliceous, semi-siliceous or silica | 10 | 10 | 10 | 10 | 15 |  |
| 69022093 | Other pieces of refractory ceramic sillimanite/silicon carbide | 10 | 10 | 10 | 10 | 8 |  |
| 69022099 | Other pieces of refractory ceramic with alumina/silica > 50 % | 10 | 10 | 10 | 10 | 8 |  |
| 69029010 | Refractory bricks and similar refractory ceramic of graphite | 10 | 10 | 10 | 10 | E |  |
| 69029020 | Refractory bricks and ceramic, non-fused, zirconium oxide > 25 % | 10 | 10 | 10 | 10 | 8 |  |
| 69029030 | Refractory ceramic pieces carbon > 85 % weight and diameter ≤ 5 microns, etc. | 2 | 2 | 2 | 2 | 4 |  |
| 69029040 | Other refractory bricks, blocks and similar, of silicon carbide | 10 | 10 | 10 | 10 | E |  |
| 69029090 | Other refractory bricks and ceramic for construction | 10 | 10 | 10 | 10 | 8 |  |
| 69031011 | Refractory crucibles, of graphite | 10 | 10 | 10 | 10 | 10 |  |
| 69031012 | Refractory crucibles, of graphite containing silicon carbide | 10 | 10 | 10 | 10 | E |  |
| 69031019 | Other refractory crucibles, of graphite/other carbon > 50 % | 10 | 10 | 10 | 10 | E |  |
| 69031020 | Refractory retorts, of graphite containing silicon carbide | 10 | 10 | 10 | 10 | E |  |
| 69031030 | Refractory lids, of graphite or other carbon > 50 % | 10 | 10 | 10 | 10 | 10 |  |
| 69031040 | Refractory tube, of graphite/other carbon or mixtures > 50 % | 10 | 10 | 10 | 10 | E |  |
| 69031090 | Other refractory ceramic goods, of graphite/other carbon > 50 % | 10 | 10 | 10 | 10 | 10 |  |
| 69032010 | Refractory crucibles, of alumina or alumina containing silica > 50 % | 10 | 10 | 10 | 10 | 10 |  |
| 69032020 | Refractory lids, of alumina or alumina containing silica > 50 % | 10 | 10 | 10 | 10 | E |  |
| 69032030 | Refractory tube, of alumina or alumina containing silica > 50 % | 10 | 10 | 10 | 10 | 10 |  |
| 69032090 | Other refractory ceramic goods, of alumina/alumina containing silica > 50 % | 10 | 10 | 10 | 10 | 8 |  |
| 69039011 | Refractory tube, silicon carbide | 10 | 10 | 10 | 10 | 10 |  |
| 69039012 | Refractory tube, zirconium compounds | 10 | 10 | 10 | 10 | 10 |  |
| 69039019 | Other refractory ceramic tube | 10 | 10 | 10 | 10 | 10 |  |
| 69039091 | Other refractory ceramic goods of silicon carbide | 10 | 10 | 10 | 10 | 8 |  |
| 69039092 | Other refractory ceramic goods, zirconium compounds | 10 | 10 | 10 | 10 | 8 |  |
| 69039099 | Other refractory ceramic goods | 10 | 10 | 10 | 10 | 8 |  |
| 69041000 | Ceramic bricks | 12 | 12 | 12 | 12 | E |  |
| 69049000 | Ceramic bricks and similar, for construction | 12 | 12 | 12 | 12 | 10 |  |
| 69051000 | Ceramic tiles | 12 | 12 | 12 | 12 | E |  |
| 69059000 | Other ceramic goods for construction | 12 | 12 | 12 | 12 | E |  |
| 69060000 | Ceramic pipes, gutters and plumbing accessories | 12 | 12 | 12 | 12 | 10 |  |
| 69071000 | Ceramic tiles, etc, unglazed, non‑enamelled, side < 7 cm | 12 | 12 | 12 | 12 | 10 |  |
| 69079000 | Other ceramic tiles, etc., unglazed, non‑enamelled | 12 | 12 | 12 | 12 | 10 |  |
| 69081000 | Ceramic tiles, etc., glazed, enamelled, side < 7 cm | 14 | 14 | 14 | 14 | 10 |  |
| 69089000 | Other ceramic tiles, etc., glazed, enamelled | 14 | 14 | 14 | 14 | 10 |  |
| 69091100 | Porcelain wares and articles, for chemical/technical uses | 12 | 12 | 12 | 12 | 10 |  |
| 69091210 | Yarn guides for textile machines hardness ≥ 9 Mohs | 12 | 12 | 12 | 12 | E |  |
| 69091220 | Pin guides, for printing heads of Yarn guides for textile machines, hardness ≥ 9 Mohs | 0 | 0 | 0 | 0 | 0 |  |
| 69091230 | Rings of silicon carbide for mechanical seals, hardness ≥ 9 Mohs | 2 | 2 | 2 | 2 | 10 |  |
| 69091290 | Other ceramic articles, except porcelain, hardness ≥ 9 Mohs | 12 | 12 | 12 | 12 | 10 |  |
| 69091910 | Other yarn guides for textile machine of ceramic, except porcelain | 12 | 12 | 12 | 12 | 10 |  |
| 69091920 | Other pin guides, for printing heads, of other ceramics | 0 | 0 | 0 | 0 | 0 |  |
| 69091930 | Ceramic honeycomb, of alumina, silica and magnesium oxide, etc. | 2 | 2 | 2 | 2 | 10 |  |
| 69091990 | Other ceramic wares and articles, for chemical/technical uses | 12 | 12 | 12 | 12 | 10 |  |
| 69099000 | Basins and other ceramic containers for rural use | 12 | 12 | 12 | 12 | 10 |  |
| 69101000 | Sinks, wash basins, etc. for toilets, of porcelain | 18 | 18 | 18 | 18 | 15 |  |
| 69109000 | Ceramic sinks, wash basins, etc. for toilets, except porcelain | 18 | 18 | 18 | 18 | 15 |  |
| 69111010 | Dinner, coffee or tea set (set or appliance) of porcelain, etc. | 20 | 20 | 17 | 20 | 15 |  |
| 69111090 | Other articles for tableware/kitchenware, of porcelain | 20 | 20 | 2 | 20 | 15 |  |
| 69119000 | Other household articles, toilet, etc. of porcelain | 20 | 20 | 20 | 20 | E |  |
| 69120000 | Ceramic tableware/other household articles, etc. | 20 | 20 | 20 | 20 | 10 |  |
| 69131000 | Statues and other ornamental porcelain article | 20 | 20 | 8 | 20 | 15 |  |
| 69139000 | Statues/other ornamental ceramic article, except porcelain | 20 | 20 | 20 | 20 | 15 |  |
| 69141000 | Other porcelain articles | 20 | 20 | 20 | 20 | E |  |
| 69149000 | Other ceramic articles, except porcelain | 20 | 20 | 20 | 20 | 15 |  |
| 70010000 | Glass shards, fragments and other waste and residues; glass in blocks or masses | 2 | 2 | 2 | 2 | 4 |  |
| 70021000 | Glass spheres, unworked | 4 | 4 | 4 | 4 | 8 |  |
| 70022000 | Glass rods or bars, unworked | 4 | 4 | 4 | 4 | 8 |  |
| 70023100 | Glass tubes, of fused quartz/other fused silica, unworked | 4 | 4 | 4 | 4 | 4 |  |
| 70023200 | Glass tubes, linear expansion ≤ 0,000005/kelvin, unworked | 4 | 4 | 4 | 4 | 8 |  |
| 70023900 | Tubes of other glass, unworked | 4 | 4 | 4 | 4 | 8 |  |
| 70031200 | Unreinforced sheets/plates of hollow/laminated glass, coloured, etc. | 10 | 10 | 10 | 10 | 8 |  |
| 70031900 | Other sheets and plates, not reinforced, of pierced/laminated glass | 10 | 10 | 10 | 10 | 8 |  |
| 70032000 | Reinforced sheets/foils of hollow/laminated glass | 10 | 10 | 10 | 10 | 15 |  |
| 70033000 | Hollow or laminated glass profiles | 10 | 10 | 10 | 10 | 15 |  |
| 70042000 | Sheets of drawn/blown glass, coloured, etc. | 10 | 10 | 10 | 10 | 8 |  |
| 70049000 | Other drawn glass sheets or blown glass | 10 | 10 | 10 | 10 | 15 |  |
| 70051000 | Unreinforced glass, with an absorbent, reflective or non-reflective layer, in sheets or sheets | 10 | 10 | 10 | 10 | 10 |  |
| 70052100 | Other unreinforced glass, opacified, plated, etc. in sheets or sheets | 10 | 10 | 10 | 10 | 8 |  |
| 70052900 | Other sheets/plates of float glass, ground glass, etc., unreinforced | 10 | 10 | 8 | 0 | 8 |  |
| 70053000 | Sheets/sheets of float and ground/polished glass, reinforced | 10 | 10 | 10 | 10 | 8 |  |
| 70060000 | Cast glass/drawn, float or surface ground, etc. | 12 | 12 | 12 | 12 | 15 |  |
| 70071100 | Safety glass, tempered, for automobiles/other vehicles | 12 | 12 | 10 | 12 | 10 |  |
| 70071900 | Other safety glass, tempered | 12 | 12 | 12 | 12 | 10 |  |
| 70072100 | Laminated safety glass, for automobiles, etc. | 12 | 12 | 10 | 12 | 10 |  |
| 70072900 | Other laminated safety glass | 12 | 12 | 12 | 12 | 10 |  |
| 70080000 | Multiple-walled insulating units of glass | 12 | 12 | 12 | 12 | E |  |
| 70091000 | Rear-view mirrors for vehicles | 14 | 14 | 10 | 14 | 10 |  |
| 70099100 | Glass mirrors, unframed | 14 | 14 | 14 | 14 | 10 |  |
| 70099200 | Glass mirrors, framed | 14 | 14 | 14 | 14 | 10 |  |
| 70101000 | Glass ampoules suitable for transport or packaging | 10 | 10 | 10 | 10 | 10 |  |
| 70102000 | Stoppers, lids and similar devices, of glass | 10 | 10 | 10 | 10 | 8 |  |
| 70109011 | Glass bottles, etc., capacity > 1 litre | 10 | 10 | 10 | 10 | E |  |
| 70109012 | Glass jars, pots, etc., capacity > 1 litre | 10 | 10 | 10 | 10 | 8 |  |
| 70109021 | Glass bottles, etc., 0,33 l < capacity ≤ 1 l | 10 | 10 | 10 | 10 | E |  |
| 70109022 | Glass jars, pots, etc., 0,33 l < capacity < 1 l | 10 | 10 | 10 | 10 | 8 |  |
| 70109090 | Other glass bottles, flasks, etc. | 10 | 10 | 10 | 10 | 8 |  |
| 70111010 | Glass bulbs, etc., for discharge lamps or tubes, including flash lamps | 10 | 10 | 10 | 10 | 8 |  |
| 70111021 | Glass bulbs, diameter ≤ 90 mm, for incandescent lamps | 10 | 10 | 10 | 10 | 8 |  |
| 70111029 | Glass bulbs, etc. for incandescent lamps | 10 | 10 | 10 | 10 | 8 |  |
| 70111090 | Other glass bulbs, etc. for electric lighting | 10 | 10 | 10 | 10 | 8 |  |
| 70112000 | Glass bulbs, etc. for cathode-ray tubes | 10 | 10 | 10 | 10 | 8 |  |
| 70119000 | Other glass bulbs/tubes, open, including glass parts | 10 | 10 | 10 | 10 | 10 |  |
| 70131000 | Glassware of glass-ceramics, for table, kitchen, etc. | 18 | 18 | 18 | 18 | E |  |
| 70132200 | Drinking crystal glasses, stemware, excluding ceramic glass | 18 | 18 | 18 | 18 | E |  |
| 70132800 | Other drinking glasses, stemware, of lead crystal, excluding ceramics glass | 18 | 18 | 18 | 18 | E |  |
| 70133300 | Other drinking glasses of lead crystal, excluding ceramics glass | 18 | 18 | 18 | 18 | E |  |
| 70133700 | Other drinking glasses, excluding ceramics glass | 18 | 18 | 18 | 18 | 15 |  |
| 70134100 | Glassware of lead crystal, of a kind used for table or kitchen purposes, excluding drinking glasses and glass ceramics | 18 | 18 | 18 | 18 | 15 |  |
| 70134210 | Coffee-pots/teapots, of glass, coefficient of expansion ≤ 5x10-6k | 18 | 18 | 8 | 18 | E |  |
| 70134290 | Other glassware for table or kitchen purposes, coefficient of expansion ≤ 5x10-6k | 18 | 18 | 8 | 18 | E |  |
| 70134900 | Other glassware for table or kitchen purposes, etc. | 18 | 18 | 15 | 18 | 15 |  |
| 70139110 | Lead crystal articles, for interior decoration | 18 | 18 | 18 | 18 | E |  |
| 70139190 | Other lead crystal articles, for toilet/office | 18 | 18 | 18 | 18 | E |  |
| 70139900 | Other glassware, for toilet/office, etc. | 18 | 18 | 18 | 18 | E |  |
| 70140000 | Signalling glassware, etc. | 14 | 14 | 14 | 14 | 10 |  |
| 70151010 | Glasses for corrective lenses, photochromic, etc. | 2 | 2 | 2 | 2 | 4 |  |
| 70151091 | Glasses for corrective lenses, white, etc. | 2 | 2 | 2 | 2 | 4 |  |
| 70151092 | Glasses for corrective lenses, coloured, etc. | 14 | 14 | 14 | 14 | E |  |
| 70159010 | Glasses for watches | 14 | 14 | 14 | 14 | 15 |  |
| 70159020 | Glasses for safety masks or goggles | 14 | 14 | 14 | 14 | 15 |  |
| 70159030 | Glass for other glasses | 14 | 14 | 14 | 14 | 15 |  |
| 70159090 | Other glasses for watch-like devices, glass spheres, etc. | 14 | 14 | 14 | 14 | 10 |  |
| 70161000 | Glass cubes, etc., for mosaics and decorative purposes | 14 | 14 | 14 | 14 | 10 |  |
| 70169000 | Paving blocks, etc. of pressed/moulded glass, for construction, etc. | 14 | 14 | 14 | 14 | E |  |
| 70171000 | Articles of fused quartz/other fused silica, for laboratory, etc. | 14 | 14 | 14 | 14 | E |  |
| 70172000 | Articles of other glass, expansion ≤ 0,000005 k, for laboratory, etc. | 14 | 14 | 14 | 14 | E |  |
| 70179000 | Other laboratory, hygienic, pharmaceutical glassware | 14 | 14 | 14 | 14 | E |  |
| 70181010 | Glass beads | 18 | 18 | 18 | 18 | 15 |  |
| 70181020 | Imitation of natural or cultured pearls, semi/precious stone, of glass | 18 | 18 | 18 | 18 | 15 |  |
| 70181090 | Other glass artifacts similar to imitation gemstones | 18 | 18 | 18 | 18 | 15 |  |
| 70182000 | Glass microspheres, in diameter ≤ 1 mm | 18 | 18 | 18 | 18 | E |  |
| 70189000 | Other articles for ornamentation, of glass | 18 | 18 | 18 | 18 | E |  |
| 70191100 | Glass fibres yarns, cut, lengths ≤ 50 mm | 12 | 12 | 12 | 12 | 10 |  |
| 70191210 | Glass wicks, impregnated/coated with polyurethane resin or styrene-butadiene rubber | 2 | 2 | 2 | 2 | 4 |  |
| 70191290 | Other glass strands, slightly twisted | 12 | 12 | 12 | 12 | 10 |  |
| 70191900 | Other glass strands, of glass fibres | 12 | 12 | 12 | 12 | 10 |  |
| 70193100 | Mats of glass fibres, non-wovens | 12 | 12 | 12 | 12 | 10 |  |
| 70193200 | Fibreglass veils, non-woven | 12 | 12 | 12 | 12 | 10 |  |
| 70193900 | Blankets, mattresses, etc. of glass fibres, non-wovens | 12 | 12 | 12 | 12 | 10 |  |
| 70194000 | Woven fabrics of rovings, of glass fibres | 12 | 12 | 12 | 12 | 10 |  |
| 70195100 | Woven fabrics of glass fibres, of width ≤ 30 cm | 12 | 12 | 12 | 12 | 10 |  |
| 70195210 | Fabric of glass fibres, for manufacturing plates of electric circuit | 2 | 2 | 2 | 2 | 8 |  |
| 70195290 | Other fabric of glass fibres, width > 30 cm, plain weave, weight < 250 g/m2, etc. | 12 | 12 | 12 | 12 | 10 |  |
| 70195900 | Other woven fabric of glass fibres | 2 | 12 | 12 | 12 | 10 |  |
| 70199010 | Other fibres with parallel and overlapping threads at 90º angle 3 ≥ density ≤ 7 threads per cm2 | 2 | 2 | 2 | 2 | 10 |  |
| 70199090 | Other glass fibres, etc. | 12 | 12 | 12 | 12 | 10 |  |
| 70200010 | Glass am poules for thermos flasks, other isothermal containers | 10 | 10 | 10 | 10 | E |  |
| 70200090 | Other articles of glass not specified | 18 | 18 | 18 | 18 | E |  |
| 71011000 | Natural pearls, not mounted, etc. | 10 | 10 | 10 | 10 | E |  |
| 71012100 | Pearls, cultured, raw, not mounted, etc. | 10 | 10 | 10 | 10 | E |  |
| 71012200 | Pearls, cultured, worked, not mounted, etc. | 10 | 10 | 10 | 10 | E |  |
| 71021000 | Diamonds, unsorted, unworked, not mounted, etc. | 10 | 10 | 10 | 10 | E |  |
| 71022100 | Industrial diamonds, raw, cleaved, etc. | 2 | 2 | 2 | 2 | 10 |  |
| 71022900 | Industrial diamonds, not mounted, etc. | 2 | 2 | 2 | 2 | 10 |  |
| 71023100 | Diamonds, non-industrial, raw, cleaved, etc. | 8 | 8 | 8 | 8 | E |  |
| 71023900 | Other diamonds, non-industrial, not mounted, etc. | 10 | 10 | 10 | 10 | 8 |  |
| 71031000 | Precious stones/semi, unworked, simply sawn/roughly shaped | 8 | 8 | 8 | 8 | 8 |  |
| 71039100 | Rubies, sapphires and emeralds, otherwise worked | 10 | 10 | 10 | 10 | 8 |  |
| 71039900 | Other precious stones/semi, otherwise worked | 10 | 10 | 10 | 10 | 8 |  |
| 71041000 | Piezo-electric quartz | 10 | 10 | 10 | 10 | E |  |
| 71042010 | Synthetic/reconstructed diamonds, unworked/simply sawn/etc. | 2 | 2 | 2 | 2 | 4 |  |
| 71042090 | Other synthetic/reconstructed stones, unworked/simply sawn/etc. | 10 | 10 | 10 | 10 | E |  |
| 71049000 | Other synthetic/reconstructed stones whether or not worked/graded | 10 | 10 | 10 | 10 | 8 |  |
| 71051000 | Diamonds powder | 6 | 6 | 6 | 6 | 4 |  |
| 71059000 | Precious stone, semi-precious/synthetic stones, in powder | 6 | 6 | 6 | 6 | E |  |
| 71061000 | Silver powder | 6 | 6 | 6 | 6 | 8 |  |
| 71069100 | Silver, in raw forms | 6 | 6 | 6 | 6 | 8 |  |
| 71069210 | Silver in bars, wire and profiles of solid cross-section | 12 | 12 | 12 | 12 | 10 |  |
| 71069220 | Silver in plates, sheets and strip | 12 | 12 | 12 | 12 | 10 |  |
| 71069290 | Silver of otherwise forms semi‑manufactured | 12 | 12 | 12 | 12 | 10 |  |
| 71070000 | Common metals clad, etc. of silver, unwrought, semi-manufactured form | 12 | 12 | 12 | 12 | 10 |  |
| 71081100 | Gold powder | 0 | 0 | 0 | 0 | 0 |  |
| 71081210 | Gold bullion, for non-monetary uses | 0 | 0 | 0 | 0 | 0 |  |
| 71081290 | Gold other unwrought forms, for non‑monetary uses | 0 | 0 | 0 | 0 | 0 |  |
| 71081310 | Gold, bars, yarn, profiles of solid cross‑section gold bullion | 12 | 12 | 9 | 12 | 10 |  |
| 71081390 | Gold, other semi-manufactured forms of gold bullion, for non-monetary uses | 12 | 12 | 12 | 12 | E |  |
| 71082000 | Gold, unwrought/semi-manufactured forms, for non-monetary uses | 0 | 0 | 0 | 0 | 0 |  |
| 71090000 | Common metals/silver, clad with gold, raw forms, etc. | 12 | 12 | 12 | 12 | E |  |
| 71101100 | Platinum, unwrought or in powder form | 2 | 2 | 2 | 2 | 4 |  |
| 71101910 | Platinum, bars, yarns and profiles of solid cross-section | 12 | 12 | 12 | 12 | 10 |  |
| 71101990 | Platinum, other semi-manufactured forms | 12 | 12 | 12 | 12 | E |  |
| 71102100 | Palladium, unwrought or in powder form | 2 | 2 | 2 | 2 | 4 |  |
| 71102900 | Palladium in semi-manufactured forms | 12 | 12 | 12 | 12 | 10 |  |
| 71103100 | Rhodium, unwrought or in powder form | 2 | 2 | 2 | 2 | 4 |  |
| 71103900 | Rhodium in semi-manufactured forms | 12 | 12 | 12 | 12 | E |  |
| 71104100 | Iridium, osmium and ruthenium unwrought or in powder form | 2 | 2 | 2 | 2 | 10 |  |
| 71104900 | Iridium, osmium and ruthenium, in semi‑manufactured form | 12 | 12 | 12 | 12 | E |  |
| 71110000 | Common metals/silver/gold, clad with platinum, non-worked, etc. | 12 | 12 | 12 | 12 | E |  |
| 71123010 | Ashes containing gold, but not containing other precious metals | 2 | 2 | 2 | 2 | 10 |  |
| 71123020 | Ashes containing platinum, but not containing other precious metals | 2 | 2 | 2 | 2 | 10 |  |
| 71123090 | Ashes containing other precious metal and its compounds | 6 | 6 | 6 | 6 | E |  |
| 71129100 | Other waste/scrap of gold/metal clad or plated | 2 | 2 | 2 | 2 | 10 |  |
| 71129200 | Other waste/scrap of platinum/metal clad or plated | 2 | 2 | 2 | 2 | 4 |  |
| 71129900 | Other waste/scrap of other precious metal, etc. | 6 | 6 | 6 | 6 | E |  |
| 71131100 | Articles of jewellery, silver, whether or not plated, clad of other precious metals | 18 | 18 | 18 | 18 | 10 |  |
| 71131900 | Articles of jewellery, silver, of other precious metals, etc. | 18 | 18 | 18 | 18 | 10 |  |
| 71132000 | Articles of jewellery, of common metal clad with precious metals | 18 | 18 | 18 | 18 | 15 |  |
| 71141100 | Articles of goldsmiths', silver, whether or not clad, etc. other precious metals | 18 | 18 | 18 | 18 | 15 |  |
| 71141900 | Articles of goldsmiths', of other precious metal, etc. | 18 | 18 | 18 | 18 | E |  |
| 71142000 | Articles of goldsmiths', common metal clad of precious metal | 18 | 18 | 18 | 18 | E |  |
| 71151000 | Catalysts in the form of wire cloth/grill, of platinum | 18 | 18 | 18 | 18 | E |  |
| 71159000 | Other articles of precious metal/clad/plated precious metals | 18 | 18 | 18 | 18 | 15 |  |
| 71161000 | Articles of natural or cultured pearls | 18 | 18 | 18 | 18 | E |  |
| 71162010 | Articles of synthetic diamonds | 18 | 18 | 18 | 18 | E |  |
| 71162020 | Ruby needle guides for print heads | 0 | 0 | 0 | 0 | 0 |  |
| 71162090 | Other articles of precious/semi-precious stones, synthetic/reconstructed | 18 | 18 | 18 | 18 | 15 |  |
| 71171100 | Cufflinks and other buttons, of common metals, etc. | 18 | 18 | 18 | 18 | 15 |  |
| 71171900 | Other imitation jewellery of common metals | 18 | 18 | 18 | 18 | 15 |  |
| 71179000 | Other imitation jewellery | 35 | 18 | 18 | 18 | 15 |  |
| 71181010 | Non-legal tender coins, other than gold, intended to be legal tender in the importing country | 16 | 16 | 16 | 16 | 10 |  |
| 71181090 | Other coins (other than gold), not intended to be legal tender | 0 | 0 | 0 | 0 | 0 |  |
| 71189000 | Other coin | 18 | 18 | 18 | 18 | E |  |
| 72011000 | Unalloyed pig iron containing by weight ≤ 0,5 % phosphorus | 4 | 4 | 4 | 4 | 8 |  |
| 72012000 | Unalloyed pig iron containing by weight ≥ 0,5 % phosphorus | 4 | 4 | 4 | 4 | 8 |  |
| 72015000 | Raw cast iron alloys; Spiegel iron | 4 | 4 | 4 | 4 | 8 |  |
| 72021100 | Iron-manganese containing by weight > 2 % of carbon | 6 | 6 | 6 | 6 | 4 |  |
| 72021900 | Other Iron-manganese alloys | 0 | 6 | 6 | 6 | 10 |  |
| 72022100 | Iron-silico containing by weight > 55 % of silicon | 6 | 6 | 6 | 6 | 4 |  |
| 72022900 | Other iron-silico alloys | 6 | 6 | 6 | 6 | 10 |  |
| 72023000 | Iron-silico-manganese | 6 | 6 | 6 | 0 | 4 |  |
| 72024100 | Iron-chromium containing by weight > 4 % of carbon | 0 | 6 | 6 | 6 | 4 |  |
| 72024900 | Other iron-chromium alloys | 6 | 6 | 6 | 6 | 8 |  |
| 72025000 | Iron-silico-chromium | 6 | 6 | 6 | 6 | 10 |  |
| 72026000 | Iron-nickel | 6 | 6 | 6 | 6 | 10 |  |
| 72027000 | Iron-molybdenum | 0 | 6 | 6 | 6 | 4 |  |
| 72028000 | Iron-tungsten and iron-silico-tungsten | 6 | 6 | 6 | 6 | E |  |
| 72029100 | Iron-titanium and iron-silico-titanium | 6 | 6 | 6 | 6 | 4 |  |
| 72029200 | Iron-vanadium | 6 | 6 | 6 | 6 | 4 |  |
| 72029300 | Iron-niobium | 6 | 6 | 6 | 6 | 10 |  |
| 72029910 | Iron-phosphorus | 6 | 6 | 6 | 6 | 10 |  |
| 72029990 | Other iron-alloys | 6 | 6 | 6 | 6 | 4 |  |
| 72031000 | Ferrous products obtained by direct reduction of iron ore | 2 | 2 | 2 | 2 | 8 |  |
| 72039000 | Other spongy ferrous products, in lumps, pellets, etc | 2 | 2 | 2 | 2 | 8 |  |
| 72041000 | Waste and scrap of cast iron | 0 | 0 | 0 | 0 | 0 |  |
| 72042100 | Waste and scrap of stainless steel | 0 | 0 | 0 | 0 | 0 |  |
| 72042900 | Waste and scrap of other alloy steel | 0 | 0 | 0 | 0 | 0 |  |
| 72043000 | Waste and scrap of tinned iron or steel | 0 | 0 | 0 | 0 | 0 |  |
| 72044100 | Turnings, shavings, chips, milling waste, and stampings or cuttings waste of iron or steel, etc. | 0 | 0 | 0 | 0 | 0 |  |
| 72044900 | Other waste and scrap of iron or steel | 0 | 0 | 0 | 0 | 0 |  |
| 72045000 | Remelting scrap ingots of iron or steel | 0 | 0 | 0 | 0 | 0 |  |
| 72051000 | Granules of pig iron, spiegeleisen, iron or steel | 6 | 6 | 6 | 6 | 4 |  |
| 72052100 | Powders of alloy steel | 2 | 2 | 2 | 2 | 10 |  |
| 72052910 | Non-alloy iron powder containing by weight ≥ 98 % | 2 | 2 | 2 | 2 | 4 |  |
| 72052920 | Non-alloy steel powder | 2 | 2 | 2 | 2 | 8 |  |
| 72052990 | Other powders of pig iron, spiegeleisen, iron or steel | 0 | 6 | 6 | 6 | 8 |  |
| 72061000 | Iron or steel, in ingots | 6 | 6 | 6 | 6 | 8 |  |
| 72069000 | Iron and non-alloy steel in ingots or other primary forms | 6 | 6 | 6 | 6 | 8 |  |
| 72071110 | Semi-finished products of iron or non‑alloy steel, containing by weight less than 0,25 % of carbon – ingots. | 8 | 8 | 8 | 8 | 10 |  |
| 72071190 | Other semi-finished products of non-alloy steel, containing less than 0,25 % carbon | 8 | 8 | 8 | 8 | 10 |  |
| 72071200 | Other semi-finished products of iron or non-alloy steel, containing less than 0,25 % | 8 | 8 | 8 | 8 | 10 |  |
| 72071900 | Semi-finished products of iron or non‑alloy steel, containing < 0,25 % | 8 | 8 | 8 | 8 | 10 |  |
| 72072000 | Semi-finished products of iron or non‑alloy steel, containing ≥ 0,25 % of carbon | 8 | 8 | 8 | 8 | 10 |  |
| 72081000 | Flat-rolled products of non-alloy iron/steel, width ≥ 60 cm, coils, etc. | 12 | 12 | 12 | 12 | 10 |  |
| 72082500 | Flat-rolled products of non-alloy iron/steel, width ≥ 60 cm, coils, pickled thickness ≥ 4,75 mm | 12 | 12 | 12 | 12 | 10 |  |
| 72082610 | Flat-rolled products of non-alloy iron/steel, width ≥ 60 cm, coils, pickled thickness ≥ 3 mm, 355 MPa | 10 | 10 | 8 | 10 | E |  |
| 72082690 | Other flat-rolled products of non-alloy iron/steel, width ≥ 6 dm, coils, pickled 3 mm ≤ thickness < 4 mm | 12 | 12 | 9 | 12 | 10 |  |
| 72082710 | Flat-rolled products of non-alloy iron/steel, width ≥ 60 cm, coils, pickled thickness < 3 mm, 275 MPa | 10 | 10 | 10 | 10 | 10 |  |
| 72082790 | Other flat-rolled products of non-alloy iron/steel, width ≥ 6 dm, coils, pickled thickness < 3 mm | 12 | 12 | 12 | 12 | 10 |  |
| 72083610 | Flat-rolled products of non-alloy iron/steel, width ≥ 60 cm, coils thickness > 10 mm, elasticity of 355 MPa | 10 | 10 | 10 | 10 | 10 |  |
| 72083690 | Other flat-rolled products of non-alloy iron/steel, width ≥ 60 cm, coils, thickness > 10 mm | 12 | 12 | 12 | 12 | 10 |  |
| 72083700 | Flat-rolled products of non-alloy iron/steel, width ≥ 60 cm, coils, 4,75 mm < thickness ≤ 10 mm | 12 | 12 | 12 | 12 | 10 |  |
| 72083810 | Flat-rolled products of non-alloy iron/steel, width ≥ 60 cm, coils 3 mm ≤ thickness < 4,75 mm, 355 MPa | 10 | 10 | 8 | 10 | 10 |  |
| 72083890 | Other flat-rolled products of non-alloy iron/steel, width ≥ 6 dm, coils, 3 mm ≤ thickness ≤ 4,75 mm | 12 | 12 | 12 | 12 | 10 |  |
| 72083910 | Flat-rolled products of non-alloy iron/steel, width ≥ 60 cm, coils, thickness < 3 mm, elasticity of 275 MPa | 10 | 10 | 10 | 10 | 10 |  |
| 72083990 | Other flat-rolled products of non-alloy iron/steel, width ≥ 6 dm, coils, thickness < 3 mm | 12 | 12 | 12 | 0 | 10 |  |
| 72084000 | Flat-rolled products of non-alloy iron/steel, width ≥ 60 cm, coils, featuring raised patterns | 12 | 12 | 12 | 0 | 10 |  |
| 72085100 | Flat-rolled products of non-alloy iron/steel, width ≥ 60 cm, non-coils, thickness > 10 mm | 12 | 12 | 12 | 0 | 10 |  |
| 72085200 | Flat-rolled products of non-alloy iron/steel, width ≥ 60 cm, non-coils, 4,75 mm ≤ thickness ≤ 10 mm | 12 | 12 | 12 | 0 | 10 |  |
| 72085300 | Flat-rolled products of non-alloy iron/steel, width ≥ 60 cm, non-coils, 3 mm ≤ thickness < 4,75 mm | 12 | 12 | 12 | 0 | 10 |  |
| 72085400 | Flat-rolled products of non-alloy iron/steel, width ≥ 60 cm, non-coils, thickness < 3 mm | 12 | 12 | 12 | 0 | 10 |  |
| 72089000 | Flat-rolled products of non-alloy iron/steel, width ≥ 6 dm, etc. | 12 | 12 | 9 | 12 | 10 |  |
| 72091500 | Flat-rolled products of non-alloy iron or steel, width ≥ 6 dm, coils, thickness ≥ 3 mm | 12 | 12 | 12 | 12 | 10 |  |
| 72091600 | Flat-rolled products of non-alloy iron or steel, width ≥ 6 dm, in coils, 1 mm < thickness < 3 mm | 12 | 12 | 12 | 12 | 10 |  |
| 72091700 | Flat-rolled products of non-alloy iron or steel, width ≥ 6 dm, coils, 0,5 mm ≤ thickness ≤ 1 mm | 12 | 12 | 12 | 12 | 10 |  |
| 72091800 | Flat-rolled products of non-alloy iron or steel, width ≥ 6 dm, coils, thickness < 0,5 mm | 12 | 12 | 12 | 12 | 10 |  |
| 72092500 | Flat-rolled products of non-alloy iron or steel, width ≥ 6 dm, non-coils, thickness ≥ 3 mm | 12 | 12 | 12 | 12 | 10 |  |
| 72092600 | Flat-rolled products of non-alloy iron or steel, width ≥ 6 dm, in coils, 1 mm < thickness < 3 mm | 12 | 12 | 12 | 12 | 10 |  |
| 72092700 | Flat-rolled products of non-alloy iron or steel, width ≥ 6 dm, non-coils, 0,5 mm ≤ thickness ≤ 1 mm | 12 | 12 | 12 | 0 | 10 |  |
| 72092800 | Flat-rolled products of non-alloy iron or steel, width ≥ 6 dm, non-coils, thickness < 0,5 mm | 12 | 12 | 12 | 12 | 10 |  |
| 72099000 | Other flat-rolled products of non-alloy iron or steel, width ≥ 6 dm, etc. | 12 | 12 | 9 | 12 | 10 |  |
| 72101100 | Flat-rolled products of non-alloy iron or steel, width ≥ 6 dm, thickness ≥ 0,5 mm | 12 | 12 | 12 | 12 | 10 |  |
| 72101200 | Flat-rolled products of non-alloy iron or steel, width ≥ 6 dm, thickness < 0,5 mm | 12 | 12 | 0 | 0 | 10 |  |
| 72102000 | Flat-rolled products of non-alloy iron or steel, width ≥ 6 dm, etc., including lead-tin alloy | 12 | 12 | 12 | 12 | 10 |  |
| 72103010 | Flat-rolled products of non-alloy iron or steel, width ≥ 6 dm, electrolytically galvanized thickness < 4,75 mm | 12 | 12 | 12 | 12 | 10 |  |
| 72103090 | Flat-rolled products of non-alloy iron or steel, width ≥ 6 dm, electrolytically galvanized | 12 | 12 | 12 | 12 | 10 |  |
| 72104110 | Flat-rolled products of non-alloy iron or steel, width ≥ 6 dm, galvanized by other processes, wavy, thickness < 4,7 mm | 12 | 12 | 9 | 12 | E |  |
| 72104190 | Other flat-rolled products of non-alloy iron or steel, width ≥ 6 dm, galvanized by other processes, corrugated | 12 | 12 | 12 | 12 | 10 |  |
| 72104910 | Flat-rolled products of non-alloy iron or steel, width ≥ 6 dm, galvanized by other processes, thickness < 4,75 mm | 12 | 12 | 9 | 12 | E |  |
| 72104990 | Other flat-rolled products of non-alloy iron or steel, width ≥ 6 dm, galvanized by other processes | 12 | 12 | 12 | 12 | 10 |  |
| 72105000 | Flat-rolled products of non-alloy iron or steel, coated with chrome oxides/chrome | 12 | 12 | 12 | 12 | 10 |  |
| 72106100 | Flat-rolled products of non-alloy iron or steel, width ≥ 6 dm, coated with aluminium-zinc | 12 | 12 | 12 | 12 | 15 |  |
| 72106911 | Other flat-rolled products of non-alloy iron or steel, coated with aluminium/silicon, width ≥ 120 g/m2 | 2 | 2 | 2 | 2 | 4 |  |
| 72106919 | Other flat-rolled products of non-alloy iron or steel, coated with aluminium silicon | 12 | 12 | 12 | 12 | 10 |  |
| 72106990 | Other flat-rolled products of non-alloy iron or steel | 12 | 12 | 12 | 12 | 10 |  |
| 72107010 | Flat-rolled products of non-alloy iron or steel, width ≥ 6 dm, painted or varnished | 12 | 12 | 12 | 12 | 10 |  |
| 72107020 | Flat-rolled products of non-alloy iron or steel, width ≥ 6 dm, coated with plastic | 12 | 12 | 12 | 12 | 10 |  |
| 72109000 | Other flat-rolled products of non-alloy iron or steel, width ≥ 6 dm, clad/plated/coated | 12 | 12 | 12 | 12 | 10 |  |
| 72111300 | Flat-rolled products of non-alloy iron or steel, 15 < thickness < 60 cm, thickness ≥ 4 mm, non-coils, etc. | 12 | 12 | 12 | 12 | 10 |  |
| 72111400 | Other flat-rolled products of non-alloy iron or steel, width < 6 dm, thickness ≥ 4,75 mm | 12 | 12 | 12 | 12 | 10 |  |
| 72111900 | Other flat-rolled products of non-alloy iron or steel, width < 6 dm, etc. | 12 | 12 | 12 | 0 | 10 |  |
| 72112300 | Flat-rolled products of non-alloy iron or steel, width < 6 dm, containing < 0,25 % of carbon | 12 | 12 | 12 | 12 | 10 |  |
| 72112910 | Flat-rolled products of non-alloy iron or steel, width < 6 dm, containing 0,25 % ≤ carbon < 0,6 % | 12 | 12 | 12 | 12 | 10 |  |
| 72112920 | Flat-rolled products of non-alloy iron or steel, width < 6 dm, containing ≥ 0,6 % of carbon | 12 | 12 | 12 | 12 | 10 |  |
| 72119010 | Other flat-rolled products of non-alloy iron or steel, width < 6 dm, containing ≥ 0,6 % of carbon | 12 | 12 | 12 | 12 | 10 |  |
| 72119090 | Other flat-rolled products of non-alloy iron or steel, width < 6 dm, non-plated, etc. | 12 | 12 | 9 | 12 | 10 |  |
| 72121000 | Flat-rolled products of non-alloy iron or steel, width < 6 dm, tin | 12 | 12 | 12 | 12 | 15 |  |
| 72122010 | Flat-rolled products of non-alloy iron or steel, width < 6 dm, electrolytically galvanized thickness < 4,75 mm | 12 | 12 | 12 | 12 | 10 |  |
| 72122090 | Other flat-rolled products of non-alloy iron or steel, width < 6 dm, electrolytically galvanized | 12 | 12 | 12 | 12 | 10 |  |
| 72123000 | Flat-rolled products of non-alloy iron or steel, width < 6 dm, otherwise galvanized | 12 | 12 | 12 | 12 | 10 |  |
| 72124010 | Flat-rolled products of non-alloy iron or steel, width < 6 dm, painted or varnished | 2 | 12 | 12 | 12 | 10 |  |
| 72124021 | Flat-rolled products of non-alloy iron or steel, width < 6 dm, coated with plastics, copper-tin alloys | 2 | 2 | 2 | 2 | 4 |  |
| 72124029 | Other flat-rolled products of non-alloy iron or steel, width < 6 dm, coated with plastics | 2 | 12 | 12 | 12 | 10 |  |
| 72125010 | Flat-rolled products of non-alloy iron or steel, width < 6 dm, bronze layer, coated with plastics | 2 | 2 | 2 | 2 | 4 |  |
| 72125090 | Other flat-rolled products of non-alloy iron or steel, width < 6 dm, otherwise coated | 12 | 12 | 12 | 12 | E |  |
| 72126000 | Flat-rolled products of non-alloy iron or steel, width < 6 dm, clad or plated | 12 | 12 | 12 | 12 | 10 |  |
| 72131000 | Wire rod of non-alloy iron or steel, with ribs, grooves, indentations or other deformations obtained during the rolling process | 12 | 12 | 12 | 12 | 10 |  |
| 72132000 | Wire rod of free-cutting steel | 12 | 12 | 12 | 12 | 10 |  |
| 72139110 | Wire rod of non-alloy iron or steel, circular section, diameter < 14 mm, carbon ≥ 0,6 % | 12 | 12 | 12 | 12 | 10 |  |
| 72139190 | Other wire rod of non-alloy iron or steel, circular section, diameter < 14 mm | 12 | 12 | 12 | 12 | 10 |  |
| 72139910 | Other wire rod of non-alloy iron or steel, carbon ≥ 0,6 % | 12 | 12 | 12 | 12 | 10 |  |
| 72139990 | Other wire rod of non-alloy iron or steel | 12 | 12 | 12 | 12 | 10 |  |
| 72141010 | Bars of non-alloy iron/steel, hot forged, carbon ≤ 0,60 % | 12 | 12 | 12 | 12 | 10 |  |
| 72141090 | Other bars of non-alloy iron/steel, hot forged | 12 | 12 | 12 | 12 | 10 |  |
| 72142000 | Bars of non-alloy iron/steel, hot-rolled, containing indentations, etc. | 12 | 12 | 12 | 12 | 10 |  |
| 72143000 | Steel bars for turning, hot-rolled, etc. | 12 | 12 | 12 | 12 | 10 |  |
| 72149100 | Bars of non-alloy iron/steel, hot-rolled, etc. rectangular cross section | 12 | 12 | 12 | 12 | 10 |  |
| 72149910 | Bars of non-alloy iron/steel, hot-rolled, etc. circular section | 12 | 12 | 12 | 12 | 10 |  |
| 72149990 | Other bars of non-alloy iron/steel, hot‑rolled, etc. | 12 | 12 | 12 | 12 | 10 |  |
| 72151000 | Steel bars for turning, obtained/cold‑finished | 12 | 12 | 12 | 12 | 10 |  |
| 72155000 | Other bars of non-alloy iron/steel, obtained/cold-finished | 12 | 12 | 12 | 12 | 10 |  |
| 72159010 | Other bars of non-alloy iron/steel, carbon ≤ 0,60 % | 12 | 12 | 12 | 12 | 10 |  |
| 72159090 | Other bars of non-alloy iron/steel | 12 | 12 | 12 | 12 | 10 |  |
| 72161000 | Profiles of non-alloy iron/steel, u, i, h, hot‑rolled, etc. height < 8 cm | 12 | 12 | 12 | 12 | E |  |
| 72162100 | Profiles of non-alloy iron/steel, l, hot‑rolled, etc. height < 8 cm | 12 | 12 | 12 | 12 | E |  |
| 72162200 | Profiles of non-alloy iron/steel, t, hot‑rolled, height < 8 cm | 12 | 12 | 12 | 12 | E |  |
| 72163100 | Profiles of non-alloy iron/steel, u, hot‑rolled, etc. height < 8 cm | 12 | 12 | 12 | 0 | 10 |  |
| 72163200 | Profiles of non-alloy iron/steel, i, hot‑rolled, etc. height < 8 cm | 12 | 12 | 9 | 0 | 10 |  |
| 72163300 | Profiles of non-alloy iron/steel, h, hot‑rolled, etc. height < 8 cm | 6 | 12 | 9 | 12 | 10 |  |
| 72164010 | Profiles of non-alloy iron/steel, l, t, hot‑rolled, etc. 8 ≤ height ≤ 20 cm | 12 | 12 | 12 | 12 | E |  |
| 72164090 | Profiles of non-alloy iron/steel, l, t, hot‑rolled, etc. height ≥ 8 cm | 12 | 12 | 12 | 12 | 10 |  |
| 72165000 | Other profiles of non-alloy iron/steel, hot‑rolled, etc. | 12 | 12 | 12 | 12 | 10 |  |
| 72166110 | Profiles of non-alloy iron/steel, obtained/cold-finished, height < 8 cm | 12 | 12 | 12 | 12 | 10 |  |
| 72166190 | Other profiles of non-alloy iron/steel, obtained/cold-finish, flat-rolled, height ≥ 8 cm | 12 | 12 | 12 | 12 | 10 |  |
| 72166910 | Other profiles of non-alloy iron/steel, obtained/cold-finished, height ≥ 8 cm | 12 | 12 | 12 | 12 | 10 |  |
| 72166990 | Other profiles of non-alloy iron/steel, obtained/cold-finished | 12 | 12 | 12 | 12 | 10 |  |
| 72169100 | Other profiles of non-alloy iron/steel, obtained/cold-finished, flat-rolled | 12 | 12 | 12 | 12 | 10 |  |
| 72169900 | Other profiles of non-alloy iron/steel | 12 | 12 | 12 | 12 | 10 |  |
| 72171011 | Wire non-alloy iron/steel, non-coated, etc. carbon ≥ 0,6 %, phosphorus and sulphur < 0,035 %, etc | 2 | 2 | 2 | 2 | 4 |  |
| 72171019 | Other wire non-alloy iron/steel, non‑coated, carbon ≥ 0,6 % | 12 | 12 | 12 | 12 | 10 |  |
| 72171090 | Other wire non-alloy iron/steel, non‑coated | 12 | 12 | 12 | 12 | 10 |  |
| 72172010 | Wire non-alloy iron/steel, galvanized, carbon ≥ 0,6 % | 12 | 12 | 12 | 12 | 10 |  |
| 72172090 | Other wire non-alloy iron/steel, galvanized | 12 | 12 | 12 | 12 | 10 |  |
| 72173010 | Wire non-alloy iron/steel, coated with other base metals, carbon ≥ 0,6 % | 0 | 12 | 12 | 12 | 10 |  |
| 72173090 | Other wire non-alloy iron/steel, coated with other base metals | 12 | 12 | 12 | 12 | 10 |  |
| 72179000 | Other wire non-alloy iron/steel | 12 | 12 | 12 | 12 | 10 |  |
| 72181000 | Stainless steel in ingots or other primary forms | 8 | 8 | 8 | 8 | 8 |  |
| 72189100 | Semi-manufactured products of stainless steel, cross-section | 8 | 8 | 8 | 8 | 10 |  |
| 72189900 | Other semi-manufactured products of stainless steel | 8 | 8 | 8 | 8 | 10 |  |
| 72191100 | Flat-rolled stainless steel products, width ≥ 600 mm, rolls, thickness > 10 mm | 14 | 14 | 14 | 14 | 10 |  |
| 72191200 | Flat-rolled stainless steel products, width ≥ 600 mm, rolls, 4,75 mm ≤ thickness ≤ 10 mm | 14 | 14 | 14 | 14 | 10 |  |
| 72191300 | Flat-rolled stainless steel products, width ≥ 600 mm, rolls, 3 mm ≤ thickness < 4,75 mm | 14 | 14 | 14 | 14 | 10 |  |
| 72191400 | Flat-rolled stainless steel products, width ≥ 600 mm, rolls, thickness < 3 mm | 14 | 14 | 14 | 14 | 10 |  |
| 72192100 | Flat-rolled stainless steel products, width ≥ 600 mm, non-coils, thickness > 10 mm | 8 | 14 | 14 | 14 | 10 |  |
| 72192200 | Flat-rolled stainless steel products, width ≥ 600 mm, non-coils 4,75 mm ≤ thickness ≤ 10 mm | 8 | 14 | 14 | 0 | 10 |  |
| 72192300 | Flat-rolled stainless steel products, width ≥ 600 mm, non-coils 3 mm ≤ thickness < 4,75 mm | 8 | 14 | 14 | 14 | 10 |  |
| 72192400 | Flat-rolled stainless steel products, width ≥ 600 mm, thickness < 3 mm | 14 | 14 | 14 | 14 | 10 |  |
| 72193100 | Flat-rolled stainless steel products, width ≥ 600 mm, thickness ≥ 4,75 mm | 8 | 14 | 14 | 14 | 10 |  |
| 72193200 | Flat-rolled stainless steel products, width ≥ 600 mm, 3 mm ≤ thickness < 4,75 mm | 4 | 14 | 14 | 0 | 10 |  |
| 72193300 | Flat-rolled stainless steel products, width ≥ 600 mm, 1 mm < thickness < 3 mm | 0 | 14 | 14 | 0 | E |  |
| 72193400 | Flat-rolled stainless steel products, width ≥ 600 mm, 0,5 mm ≤ thickness ≤ 1 mm | 0 | 14 | 14 | 0 | 10 |  |
| 72193500 | Flat-rolled stainless steel products, width ≥ 600 mm, thickness < 0,5 mm | 4 | 14 | 14 | 14 | 10 |  |
| 72199010 | Other flat-rolled stainless steel products, width ≥ 600 mm, thickness < 4,75 mm, hardness ≥ 42 HRC | 2 | 2 | 2 | 2 | 4 |  |
| 72199090 | Other flat-rolled stainless steel products, width ≥ 600 mm | 14 | 14 | 11 | 14 | 10 |  |
| 72201100 | Flat-rolled stainless steel products, width < 600 mm, thickness ≥ 4,75 mm | 14 | 14 | 14 | 14 | 10 |  |
| 72201210 | Flat-rolled stainless steel products, width < 600 mm, thickness ≤ 1,5 mm | 14 | 14 | 14 | 14 | 10 |  |
| 72201220 | Flat-rolled stainless steel products, width < 600 mm, 1,5 mm < thickness ≤ 3 mm | 14 | 14 | 11 | 14 | 10 |  |
| 72201290 | Other flat-rolled stainless steel products, width < 600 mm | 14 | 14 | 14 | 14 | 10 |  |
| 72202010 | Flat-rolled stainless steel products, cold‑rolled, width ≤ 23 mm, thickness ≤ 0,1 mm | 2 | 2 | 2 | 2 | 4 |  |
| 72202090 | Other flat-rolled stainless steel products, cold-rolled, width < 600 mm | 4 | 14 | 14 | 14 | 10 |  |
| 72209000 | Other flat-rolled stainless steel products, width < 600 mm | 14 | 14 | 14 | 14 | 10 |  |
| 72210000 | Stainless steel wire rod | 14 | 14 | 14 | 14 | 10 |  |
| 72221100 | Bars of stainless steel, hot-rolled, etc. circular section | 14 | 14 | 14 | 14 | 10 |  |
| 72221910 | Bars of stainless steel, hot-rolled, etc. rectangular cross section | 14 | 14 | 14 | 14 | 10 |  |
| 72221990 | Other bars of stainless steel, hot-rolled, etc. | 14 | 14 | 14 | 14 | 10 |  |
| 72222000 | Bars of stainless steel, obtained/cold‑finished | 14 | 14 | 11 | 14 | E |  |
| 72223000 | Other bars of stainless steel | 14 | 14 | 11 | 14 | 10 |  |
| 72224010 | Stainless steel profiles, height ≥ 80 mm | 2 | 2 | 2 | 2 | 4 |  |
| 72224090 | Other stainless steel profiles | 14 | 14 | 14 | 14 | 10 |  |
| 72230000 | Stainless steel wires | 14 | 14 | 14 | 14 | 10 |  |
| 72241000 | Other steel alloys, in ingots or other primary forms | 8 | 8 | 8 | 8 | 8 |  |
| 72249000 | Semi-manufactured products, of other steel alloy | 8 | 8 | 8 | 8 | 10 |  |
| 72251100 | Flat rolled products of other steel/silicon steel alloys, width ≥ 600 mm, grain‑oriented | 4 | 14 | 14 | 0 | 10 |  |
| 72251900 | Other flat rolled products of other steel/silicon steel alloys, width ≥ 600 mm | 4 | 14 | 14 | 14 | 10 |  |
| 72253000 | Hot-rolled of other alloy steel, width ≥ 600 mm, in rolls | 14 | 14 | 14 | 14 | 10 |  |
| 72254010 | Hot-rolled of other alloy steel, width ≥ 600 mm, non-coils thickness ≤ 7 mm | 2 | 2 | 2 | 2 | 4 |  |
| 72254020 | Flat-rolled of high-speed steel, width ≥ 600 mm | 2 | 2 | 2 | 2 | 4 |  |
| 72254090 | Other hot-rolled of other alloy steel, width ≥ 600 mm, non-coils | 14 | 14 | 14 | 14 | 10 |  |
| 72255010 | Other flat-rolled products, cold-rolled, of high-speed steels, width ≥ 600 mm | 2 | 2 | 2 | 2 | 4 |  |
| 72255090 | Other flat-rolled alloy products, cold‑rolled, width ≥ 600 mm | 14 | 14 | 14 | 14 | 10 |  |
| 72259100 | Rolled products of other steel alloys, width ≥ 600 mm, electrolytically galvanized | 14 | 14 | 11 | 14 | 10 |  |
| 72259200 | Rolled products of other steel alloys, width ≥ 600 mm, otherwise galvanized | 14 | 14 | 11 | 14 | 10 |  |
| 72259910 | Other flat-rolled of high-speed steel, width ≥ 600 mm | 2 | 2 | 2 | 2 | 4 |  |
| 72259990 | Other flat-rolled of steel, width ≥ 600 mm | 14 | 14 | 11 | 14 | 10 |  |
| 72261100 | Flat rolled products of other steel alloys, width < 600 mm, grain-oriented | 14 | 14 | 0 | 0 | 10 |  |
| 72261900 | Other flat rolled products of other alloy steel/silicon, width<600mm | 14 | 14 | 11 | 14 | 10 |  |
| 72262010 | Rolled of high-speed steel alloy, width < 600 mm, 1 mm ≤ thickness ≤ 4 mm | 2 | 2 | 2 | 2 | 4 |  |
| 72262090 | Other rolled high-speed steel alloy, width < 600 mm | 14 | 14 | 14 | 14 | 10 |  |
| 72269100 | Hot-rolled of other steel alloy, width < 600 mm | 14 | 14 | 14 | 14 | 10 |  |
| 72269200 | Cold-rolled of other steel alloy, width < 600 mm | 14 | 14 | 14 | 14 | 10 |  |
| 72269900 | Other rolled of other steel alloy, width < 600 mm | 0 | 14 | 14 | 14 | 10 |  |
| 72271000 | Wire rod of other steel alloys, of high‑speed steels | 14 | 14 | 14 | 14 | 10 |  |
| 72272000 | Wire rod of silico-manganese steel alloy | 14 | 14 | 14 | 14 | 10 |  |
| 72279000 | Other wire rod of other steel alloy | 14 | 14 | 14 | 14 | 10 |  |
| 72281010 | Bars of high-speed steel alloy, hot-rolled, etc. | 14 | 14 | 14 | 14 | 10 |  |
| 72281090 | Other bars of high-speed steel alloy | 14 | 14 | 14 | 14 | 10 |  |
| 72282000 | Bars of silico-manganese steel alloy | 14 | 14 | 14 | 14 | 10 |  |
| 72283000 | Bars of other steel alloy, hot-rolled, etc. | 8 | 14 | 14 | 0 | E |  |
| 72284000 | Bars of other steel alloy, forged | 14 | 14 | 14 | 14 | 10 |  |
| 72285000 | Bars of other steel alloy, obtained/cold‑finished | 14 | 14 | 14 | 14 | 10 |  |
| 72286000 | Other bars of other steel alloy | 14 | 14 | 14 | 14 | 10 |  |
| 72287000 | Other steel alloy profiles | 14 | 14 | 14 | 14 | 10 |  |
| 72288000 | Hollow bars of alloy steel, for drilling | 14 | 14 | 14 | 14 | 10 |  |
| 72292000 | Wire of silico-manganese steel alloy | 14 | 14 | 14 | 14 | 10 |  |
| 72299000 | Wire of other steel alloy | 14 | 14 | 14 | 14 | 10 |  |
| 73011000 | Sheet piling of iron or steel | 10 | 10 | 10 | 10 | 8 |  |
| 73012000 | Iron or steel profiles, obtained by welding | 10 | 10 | 10 | 10 | 10 |  |
| 73021010 | Rails of steel, weight 44,5 kg/m or more linear weight | 0 | 0 | 0 | 0 | 0 |  |
| 73021090 | Other rails of railway, of cast iron/iron/steel | 12 | 12 | 12 | 12 | 10 |  |
| 73023000 | Needles and other crossing pieces, cast iron, etc. | 12 | 12 | 12 | 12 | 10 |  |
| 73024000 | Joint splints and support or settlement plates, etc. of cast iron/iron/steel | 12 | 12 | 12 | 12 | 10 |  |
| 73029000 | Other railway elements, etc. of cast iron/iron/steel | 12 | 12 | 12 | 12 | 15 |  |
| 73030000 | Tubes, pipes and hollow profiles, of cast iron | 12 | 12 | 12 | 12 | 15 |  |
| 73041100 | Hollow pipes of stainless steel, used for oil or gas pipelines | 16 | 16 | 16 | 16 | 15 |  |
| 73041900 | Other hollow pipes iron/steel, used for oil or gas pipelines | 16 | 16 | 16 | 16 | 10 |  |
| 73042200 | Drill pipes of stainless steel, used for oil or gas drilling | 16 | 16 | 16 | 16 | 15 |  |
| 73042310 | Drill pipe, seamless, of non-alloy steel | 16 | 16 | 16 | 16 | 10 |  |
| 73042390 | Other drill pipe, seamless, of iron or steel | 16 | 16 | 16 | 16 | 10 |  |
| 73042400 | Other pipes of stainless steel, used for oil drilling | 16 | 16 | 16 | 16 | 10 |  |
| 73042910 | Pipes of non-alloy steel, seamless, for well casing, etc. | 16 | 16 | 16 | 16 | 15 |  |
| 73042931 | Pipes of alloy steel, seamless, for well casing, etc., diameter ≤ 229 mm | 16 | 16 | 16 | 16 | 15 |  |
| 73042939 | Other pipes of steel alloy, non-coated, seamless, for well casing, etc. | 16 | 16 | 16 | 16 | 15 |  |
| 73042990 | Other pipes of cast iron/iron/steel, seamless, for well casing, etc. | 16 | 16 | 16 | 16 | 15 |  |
| 73043110 | Pipes of iron/steel, non-alloy, seamless, circular cross section, cold-rolled, etc. | 16 | 16 | 16 | 16 | 10 |  |
| 73043190 | Other pipes of iron/steel, non-alloy, seamless, circular cross section, cold‑rolled, etc. | 16 | 16 | 16 | 16 | 10 |  |
| 73043910 | Pipes of iron/steel, non-alloy, seamless, circular cross section, cold-rolled, diameter ≤ 229 mm | 16 | 16 | 16 | 16 | 10 |  |
| 73043920 | Pipes of iron/steel, non-alloy, seamless, circular cross section, non-coated, diameter ≤ 229 mm | 16 | 16 | 16 | 16 | 10 |  |
| 73043990 | Other pipes of iron/steel, non-alloy, seamless, circular cross section | 16 | 16 | 16 | 16 | 10 |  |
| 73044110 | Capillary tubes outsider diameter ≤ 3 mm inside diameter ≤ 0,2 mm, cold drawn or rolled | 2 | 2 | 2 | 2 | 10 |  |
| 73044190 | Capillary tubes, cold drawn or rolled | 16 | 16 | 16 | 16 | 10 |  |
| 73044900 | Other pipes of stainless steel, seamless, circular cross section | 16 | 16 | 12 | 16 | 10 |  |
| 73045111 | Capillary tubes, outsider diameter ≤ 3 mm, inside diameter ≤ 0,2 mm | 2 | 2 | 2 | 2 | 10 |  |
| 73045119 | Other tubes, outsider diameter ≤ 229 mm | 16 | 16 | 16 | 16 | 10 |  |
| 73045190 | Other pipes of other steel alloy, seamless, circular cross section, cold-rolled | 16 | 16 | 12 | 16 | 15 |  |
| 73045911 | Pipes of other steel alloy, seamless, of circular cross-section, diameter ≤ 229 mm, carbon ≥ 0,98 % | 2 | 2 | 2 | 2 | 4 |  |

[Top](#document9)

![european flag](./../../../images/eclogo.jpg)EUROPEAN COMMISSION

Brussels, 3.9.2025

COM(2025) 338 final

ANNEX

to the

Proposal for a Council Decision

on the signing, on behalf of the European Union, of the Interim Agreement on Trade between the European Union, of the one part, and the Common Market of the South, the Argentine Republic, the Federative Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay, of the other part

Appendix 2-A-2

|  |  |  |  |  |  |  |  |
| --- | --- | --- | --- | --- | --- | --- | --- |
| NCM | Description | Base rate of Argentina | Base rate of Brazil | Base rate of Paraguay | Base rate of Uruguay | Staging category | Comments |
| 73045919 | Other pipes of other steel alloy, seamless, of circular cross-section, diameter ≤ 229 mm | 16 | 16 | 16 | 16 | 10 |  |
| 73045990 | Other pipes of other steel alloy, seamless, circular cross-section | 16 | 16 | 16 | 16 | 10 |  |
| 73049011 | Other pipes/hollow profiles, of stainless steel, seamless, diameter ≤ 229 mm | 16 | 16 | 16 | 16 | 10 |  |
| 73049019 | Other pipes/hollow profiles, of iron/steel, seamless, diameter ≤ 229 mm | 16 | 16 | 16 | 16 | 10 |  |
| 73049090 | Other pipes/hollow profiles, of iron/steel, seamless | 16 | 16 | 16 | 16 | 10 |  |
| 73051100 | Pipes of iron/steel, etc. circular cross‑section, diameter > 406 mm, for oil or gas pipelines | 14 | 14 | 14 | 14 | 10 |  |
| 73051200 | Other pipes of iron/steel, etc. circular cross-section, diameter > 406 mm, for oil or gas pipelines | 14 | 14 | 14 | 14 | 10 |  |
| 73051900 | Other pipes of iron/steel, welded, etc. circular cross-section, diameter > 406 mm, for oil or gas pipelines | 14 | 14 | 14 | 14 | 10 |  |
| 73052000 | Pipes of iron/steel, welded, circular cross‑section, diameter > 406 mm, for extraction of oil or gas | 14 | 14 | 14 | 14 | 10 |  |
| 73053100 | Other pipes of iron/steel, welded, circular cross-section diameter > 406 mm | 14 | 14 | 14 | 14 | 10 |  |
| 73053900 | Other pipes iron/steel, welded, circular cross-section, diameter > 406 mm | 14 | 14 | 14 | 14 | 10 |  |
| 73059000 | Other pipes of iron/steel, riveted, circular cross-section, diameter > 406 mm | 14 | 14 | 14 | 14 | 10 |  |
| 73061100 | Pipes of iron/steel, used for oil or gas pipelines | 14 | 14 | 14 | 14 | 15 |  |
| 73061900 | Other pipes used for oil or gas pipelines | 14 | 14 | 14 | 14 | 10 |  |
| 73062100 | Pipes of iron/steel for well casing, used for oil or gas drilling | 14 | 14 | 14 | 14 | 15 |  |
| 73062900 | Other pipes iron/steel for well, for oil or gas drilling | 14 | 14 | 14 | 14 | 10 |  |
| 73063000 | Other pipes of iron/steel, non-alloy, welded, circular cross-section | 14 | 14 | 14 | 14 | 10 |  |
| 73064000 | Other pipes of stainless steel, welded circular cross-section | 14 | 14 | 14 | 14 | 15 |  |
| 73065000 | Other pipes of other steel alloy, welded, etc. circular cross-section | 14 | 14 | 14 | 14 | 10 |  |
| 73066100 | Other welded pipes, of square or rectangular cross-section | 14 | 14 | 14 | 14 | E |  |
| 73066900 | Other welded pipes, of non-circular cross‑section | 14 | 14 | 14 | 14 | 10 |  |
| 73069010 | Other pipes/hollow of iron/steel, non‑alloy, welded, etc. | 14 | 14 | 14 | 14 | 10 |  |
| 73069020 | Other pipes/hollow of stainless steel, welded/riveted, etc. | 14 | 14 | 14 | 14 | 10 |  |
| 73069090 | Other pipes/hollow of stainless steel, welded/riveted, etc. | 14 | 14 | 14 | 14 | 10 |  |
| 73071100 | Moulded fittings for non-malleable cast iron pipes | 14 | 14 | 14 | 14 | 10 |  |
| 73071910 | Moulded fittings for malleable cast iron pipes, diameter > 50 mm | 14 | 14 | 14 | 14 | 10 |  |
| 73071920 | Moulded fittings for steel pipes | 14 | 14 | 14 | 14 | 10 |  |
| 73071990 | Other moulded fittings for malleable cast iron pipes, etc. | 14 | 14 | 14 | 14 | 10 |  |
| 73072100 | Flanges for pipes of stainless steel | 14 | 14 | 14 | 14 | 10 |  |
| 73072200 | Threaded elbows, bends and sleeves, for stainless steel pipes | 14 | 14 | 14 | 14 | 10 |  |
| 73072300 | Butt welding fittings for stainless steel pipes | 14 | 14 | 14 | 14 | 10 |  |
| 73072900 | Other tube/pipe fittings, of stainless steel | 14 | 14 | 6 | 14 | 10 |  |
| 73079100 | Other flanges for cast iron/iron or steel pipes | 14 | 14 | 14 | 14 | 10 |  |
| 73079200 | Other threaded elbows, bends, etc. for iron/steel pipes | 14 | 14 | 6 | 14 | 10 |  |
| 73079300 | Other butt welding fittings, for iron/steel pipes | 14 | 14 | 14 | 14 | 10 |  |
| 73079900 | Other fittings for cast iron, iron or steel pipes | 14 | 14 | 6 | 14 | 10 |  |
| 73081000 | Bridges and bridge-sections, of cast iron/iron/steel | 14 | 14 | 0 | 0 | 10 |  |
| 73082000 | Towers and gantries, of cast iron/iron/steel | 14 | 14 | 0 | 0 | 10 |  |
| 73083000 | Doors, windows, etc. of cast iron/iron/steel | 14 | 14 | 14 | 14 | 10 |  |
| 73084000 | Scaffolding, frames equipment, etc. of cast iron/iron/steel | 14 | 14 | 14 | 14 | 10 |  |
| 73089010 | Foils, bars, etc., of cast iron/iron/steel, for construction | 14 | 14 | 14 | 14 | 15 |  |
| 73089090 | Other structures and their parts, of cast iron/iron/steel | 14 | 14 | 14 | 14 | 15 |  |
| 73090010 | Reservoirs, etc. of iron/steel, capacity > 300 l, for grains/other solid materials | 14 | 14 | 0 | 0 | 10 |  |
| 73090020 | Liquid nitrogen refrigerated isothermal containers, for blood, semen, etc. capacity > 300 l | 0 | 0 | 0 | 0 | 0 |  |
| 73090090 | Other reservoirs, etc. of iron/steel, capacity > 300 l, no thermal dispersion | 14 | 14 | 0 | 0 | 10 |  |
| 73101010 | Liquid nitrogen refrigerated isothermal containers, for blood, semen, etc. 50 l ≤ capacity ≤ 300 l | 2 | 2 | 2 | 2 | 4 |  |
| 73101090 | Other tanks of iron/steel, 50 l ≤ capacity ≤ 300 l, no thermal dispersion | 14 | 14 | 14 | 14 | 10 |  |
| 73102110 | Cans of cast iron/iron/steel, sealed by welding/crimping, capacity < 50 l, for food storage | 35 | 14 | 14 | 14 | 10 |  |
| 73102190 | Other cans of cast iron/iron/steel, sealed by welding/crimping, capacity < 50 l | 14 | 14 | 14 | 14 | 10 |  |
| 73102910 | Other tanks, etc. of iron/steel, capacity < 50 l, for food storage | 14 | 14 | 14 | 14 | 15 |  |
| 73102920 | Liquid nitrogen refrigerated isothermal containers, for blood, semen, etc. capacity < 50 l | 2 | 2 | 2 | 2 | 10 |  |
| 73102990 | Other tanks, etc. of iron/steel, capacity < 50 l | 14 | 14 | 14 | 14 | 10 |  |
| 73110000 | Containers of iron/steel for compressed/liquified gas | 35 | 14 | 14 | 14 | 10 |  |
| 73121010 | Ropes and cables, of steel wire, bronze/brass coated, non-insulated for electrical use | 0 | 14 | 14 | 14 | 10 |  |
| 73121090 | Other ropes and cables, of iron/steel, insulated, for electrical use | 14 | 14 | 14 | 14 | 10 |  |
| 73129000 | Non-insulated braids, slings and similar articles, of iron or steel, for electrical purposes | 14 | 14 | 14 | 14 | 15 |  |
| 73130000 | Barbed wire of iron/steel, etc. used for fencing | 14 | 14 | 14 | 14 | 10 |  |
| 73141200 | Continuous or endless woven wire mesh for machines, stainless steel | 14 | 14 | 14 | 14 | 10 |  |
| 73141400 | Other woven wire mesh, of stainless steel | 14 | 14 | 14 | 14 | 10 |  |
| 73141900 | Other woven wire mesh, of iron or steel | 14 | 14 | 14 | 14 | 10 |  |
| 73142000 | Grids/nets, of iron/steel wire, welded, etc. surface ≥ 100 m2 | 14 | 14 | 14 | 14 | 10 |  |
| 73143100 | Grids/nets, of iron/steel wire, welded, etc., galvanized | 14 | 14 | 14 | 14 | 10 |  |
| 73143900 | Other grids/nets, of iron/steel wire, welded, etc. | 14 | 14 | 14 | 14 | 10 |  |
| 73144100 | Other woven wire mesh, of iron or steel wire, galvanized | 14 | 14 | 14 | 14 | 10 |  |
| 73144200 | Other woven wire mesh, of iron or steel wire, covered with plastics | 14 | 14 | 14 | 14 | 10 |  |
| 73144900 | Other woven wire mesh, of iron or steel wire | 14 | 14 | 14 | 14 | 10 |  |
| 73145000 | Expanded sheets and strips of iron or steel | 14 | 14 | 14 | 14 | 10 |  |
| 73151100 | Roller chain, of cast iron/iron/steel | 0 | 14 | 14 | 0 | 10 |  |
| 73151210 | Transmission chain, of cast iron, iron or steel | 14 | 14 | 11 | 0 | 10 |  |
| 73151290 | Other articulate link chains, of iron or steel | 14 | 14 | 14 | 14 | 10 |  |
| 73151900 | Parts of articulate link chains, of iron or steel | 14 | 14 | 14 | 14 | 10 |  |
| 73152000 | Non-slip chains, of cast iron, iron or steel | 14 | 14 | 14 | 14 | 10 |  |
| 73158100 | Link chains with support, of cast iron, iron or steel | 14 | 14 | 14 | 14 | 10 |  |
| 73158200 | Other welded link chains, of cast iron, iron or steel | 14 | 14 | 14 | 14 | 15 |  |
| 73158900 | Other chains, of cast iron, iron/steel | 14 | 14 | 14 | 14 | 15 |  |
| 73159000 | Parts of other chains, of iron/steel | 14 | 14 | 14 | 14 | 10 |  |
| 73160000 | Anchors, grapnels and their parts, of cast iron/iron/steel | 14 | 14 | 14 | 14 | 10 |  |
| 73170010 | Tack nails, of cast iron/iron/steel, including heads of other materials | 14 | 14 | 14 | 14 | 15 |  |
| 73170020 | Curved wire clamps, of cast iron, iron or steel | 14 | 14 | 14 | 14 | 10 |  |
| 73170030 | Tips or teeth for textile machines, of cast iron/iron/steel | 14 | 14 | 14 | 14 | E |  |
| 73170090 | Nails, thumbtacks, similar articles, of cast iron/iron/steel | 14 | 14 | 14 | 14 | 10 |  |
| 73181100 | Coach screws, of cast iron/iron/steel | 16 | 16 | 16 | 16 | 15 |  |
| 73181200 | Other wood screws, of cast iron/iron/steel | 16 | 16 | 16 | 16 | 15 |  |
| 73181300 | Hooks and rings, of cast iron/iron/steel | 16 | 16 | 16 | 16 | 10 |  |
| 73181400 | Piercing screws, of cast iron, iron or steel | 16 | 16 | 16 | 16 | 10 |  |
| 73181500 | Other screws/bolts/nuts, of cast iron/iron/steel | 25 | 16 | 16 | 16 | 10 |  |
| 73181600 | Nuts, of cast iron, iron or steel | 25 | 16 | 16 | 16 | 10 |  |
| 73181900 | Other threaded articles, of cast iron, iron or steel | 16 | 16 | 16 | 16 | 10 |  |
| 73182100 | Pressure or safety washers, of cast iron, etc. | 16 | 16 | 16 | 16 | 10 |  |
| 73182200 | Other iron washers, of cast iron, iron/steel | 16 | 16 | 16 | 16 | 10 |  |
| 73182300 | Rivets of cast iron, iron or steel | 16 | 16 | 16 | 16 | 10 |  |
| 73182400 | Cotters/cotter-pins, etc. of cast iron, iron or steel | 16 | 16 | 16 | 16 | 10 |  |
| 73182900 | Other non-threaded articles, of cast iron/iron/steel | 16 | 16 | 16 | 16 | 10 |  |
| 73194000 | Safety pins and other pins | 16 | 16 | 16 | 16 | 10 |  |
| 73199000 | Other needles/similar articles, of iron/steel, for manual use | 16 | 16 | 16 | 16 | 15 |  |
| 73201000 | Leaf-springs and their leaves, of iron or steel | 16 | 16 | 10 | 16 | 10 |  |
| 73202010 | Cylindrical coil springs, of iron or steel | 16 | 16 | 10 | 16 | 10 |  |
| 73202090 | Other coil springs, of iron or steel | 16 | 16 | 10 | 16 | 10 |  |
| 73209000 | Other springs of iron or steel | 16 | 16 | 15 | 16 | 10 |  |
| 73211100 | Cooking/warmers appliances, of iron, etc. of gaseous fuels, etc. | 20 | 20 | 20 | 20 | 15 |  |
| 73211200 | Cooking/warmers appliances, of iron, etc. of liquid fuel | 20 | 20 | 20 | 20 | 10 |  |
| 73211900 | Other appliances for cooking and plate warmers, of solid fuels | 20 | 20 | 20 | 20 | 10 |  |
| 73218100 | Other heaters, etc. of iron/steel, of gas/other fuels | 20 | 20 | 20 | 20 | 10 |  |
| 73218200 | Other heaters, etc. of iron/steel, of liquid fuel | 20 | 20 | 20 | 20 | 10 |  |
| 73218900 | Other appliances of solid fuel | 20 | 20 | 20 | 20 | 15 |  |
| 73219000 | Parts of domestic appliances, etc. of iron/steel, non-electric | 18 | 18 | 18 | 18 | 10 |  |
| 73221100 | Radiators for central heating, of cast iron, with non-electric parts | 18 | 18 | 18 | 18 | 15 |  |
| 73221900 | Radiators for central heating, of iron/steel, non-electric parts | 18 | 18 | 18 | 18 | 15 |  |
| 73229010 | Liquid fuel hot air generators used in motor vehicles | 2 | 2 | 2 | 2 | 4 |  |
| 73229090 | Other generators, etc. of cast iron, iron/steel, non-electric | 18 | 18 | 18 | 18 | E |  |
| 73231000 | Wool, sponge, etc. of iron/steel, for cleaning/polishing | 18 | 18 | 18 | 18 | 15 |  |
| 73239100 | Other household articles and parts, of cast iron, non-enamelled | 18 | 18 | 18 | 18 | 10 |  |
| 73239200 | Other household articles and parts, of cast iron, enamelled | 18 | 18 | 18 | 18 | 15 |  |
| 73239300 | Other household articles and parts, of stainless steel | 35 | 18 | 15 | 18 | 10 |  |
| 73239400 | Other household articles and parts, of iron/steel, enamelled | 18 | 18 | 18 | 18 | 10 |  |
| 73239900 | Other household articles and parts, of cast iron/iron/steel | 18 | 18 | 18 | 18 | 10 |  |
| 73241000 | Sinks and lavatories, of stainless steel | 18 | 18 | 18 | 18 | 10 |  |
| 73242100 | Bathtubs of cast iron, whether/not enamelled | 18 | 18 | 18 | 18 | 10 |  |
| 73242900 | Other bathtubs of iron or steel | 18 | 18 | 18 | 18 | 15 |  |
| 73249000 | Other toilet articles and parts, of iron/steel | 18 | 18 | 18 | 18 | 15 |  |
| 73251000 | Other moulded articles of non-malleable cast iron | 18 | 18 | 18 | 18 | 10 |  |
| 73259100 | Balls and similar articles for mills, of cast iron/iron/steel, moulded | 18 | 18 | 18 | 18 | 15 |  |
| 73259910 | Other moulded articles, of steel | 18 | 18 | 18 | 18 | 10 |  |
| 73259990 | Other moulded articles, of cast iron or iron | 18 | 18 | 18 | 18 | 10 |  |
| 73261100 | Balls and similar articles for mills, of iron/steel, forged/stamped | 18 | 18 | 18 | 18 | 15 |  |
| 73261900 | Other forged/stamped articles, of iron or steel | 18 | 18 | 18 | 18 | 10 |  |
| 73262000 | Articles of iron or steel wire | 18 | 18 | 18 | 18 | 10 |  |
| 73269010 | Elliptical nickel steel caps used in the manufacture of containers | 2 | 2 | 2 | 2 | 10 |  |
| 73269090 | Other articles of iron or steel | 18 | 18 | 18 | 18 | 10 |  |
| 74010000 | Copper mattes; cement copper (precipitated copper) | 6 | 6 | 6 | 6 | 8 |  |
| 74020000 | Unrefined copper and copper anodes for electrical refining | 6 | 6 | 6 | 6 | 8 |  |
| 74031100 | Refined copper cathodes/its sections, raw | 6 | 6 | 6 | 6 | 4 |  |
| 74031200 | Wire bars made of refined copper, raw | 6 | 6 | 6 | 6 | E |  |
| 74031300 | Billets of refined copper, raw | 6 | 6 | 6 | 6 | E |  |
| 74031900 | Other products of refined copper, raw | 6 | 6 | 6 | 6 | 8 |  |
| 74032100 | Copper-zinc base alloys (brass), raw | 6 | 6 | 6 | 6 | 8 |  |
| 74032200 | Copper-tin base alloys (bronze), raw | 6 | 6 | 6 | 6 | 8 |  |
| 74032900 | Other copper alloys, raw | 6 | 6 | 6 | 6 | 8 |  |
| 74040000 | Copper waste and scrap | 2 | 2 | 2 | 2 | 4 |  |
| 74050000 | Master alloys of copper | 6 | 6 | 6 | 6 | 8 |  |
| 74061000 | Copper powders, of non-lamellar structure | 6 | 6 | 6 | 6 | 8 |  |
| 74062000 | Copper powders and flakes, of non‑lamellar structure | 6 | 6 | 6 | 6 | 4 |  |
| 74071010 | Bars of refined copper | 12 | 12 | 12 | 0 | 15 |  |
| 74071021 | Hollow profiles of refined copper | 12 | 12 | 12 | 12 | 15 |  |
| 74071029 | Other profiles of refined copper | 12 | 12 | 12 | 12 | 10 |  |
| 74072110 | Bars of copper-zinc base alloys (brass) | 12 | 12 | 12 | 12 | 10 |  |
| 74072120 | Profiles of copper-zinc base alloys (brass) | 12 | 12 | 12 | 12 | 10 |  |
| 74072910 | Other copper bars | 12 | 12 | 9 | 12 | 10 |  |
| 74072921 | Other hollow profiles of refined copper | 12 | 12 | 9 | 12 | 15 |  |
| 74072929 | Other profiles of copper | 12 | 12 | 9 | 12 | 10 |  |
| 74081100 | Refined copper wire, largest cross‑sectional dimension > 6 mm | 10 | 10 | 8 | 0 | 8 |  |
| 74081900 | Other refined copper wire | 12 | 12 | 12 | 12 | 10 |  |
| 74082100 | Wire of copper-zinc base alloys (brass) | 12 | 12 | 12 | 12 | 10 |  |
| 74082200 | Wire of copper-nickel base alloys or copper-nickel-zinc | 12 | 12 | 12 | 12 | 10 |  |
| 74082911 | Wire of copper-tin base alloys (bronze) phosphorus | 12 | 12 | 12 | 12 | 10 |  |
| 74082919 | Other wires of copper-tin base alloys (bronze) | 12 | 12 | 12 | 12 | 10 |  |
| 74082990 | Other wires of copper alloys | 12 | 12 | 12 | 12 | 10 |  |
| 74091100 | Plates, strips, of refined copper thickness > 0,15 mm, in coils | 12 | 12 | 12 | 0 | 10 |  |
| 74091900 | Other plates, strips, of refined copper thickness > 0,15 mm | 12 | 12 | 12 | 0 | 10 |  |
| 74092100 | Plates, strips, of copper-zinc alloys thickness > 0,15 mm, in coils | 12 | 12 | 12 | 0 | 15 |  |
| 74092900 | Other plates and strips, of copper-zinc alloys, thickness > 0,15 mm | 12 | 12 | 12 | 12 | 10 |  |
| 74093111 | Plates of bronze alloys, thickness > 0,15 mm, in coils, coated with plastic | 2 | 2 | 2 | 2 | 10 |  |
| 74093119 | Other plates of bronze alloys, thickness > 0,15 mm, in coils, coated with plastic | 12 | 12 | 12 | 12 | 15 |  |
| 74093190 | Other plates of bronze alloys, thickness > 0,15 mm, in coils | 12 | 12 | 12 | 12 | 10 |  |
| 74093900 | Other plates and strips, of copper-tin alloys, thickness > 0,15 mm | 12 | 12 | 12 | 12 | 10 |  |
| 74094010 | Plates, strips, copper-nickel alloys, etc. thickness > 0,15 mm, coils | 12 | 12 | 12 | 12 | 10 |  |
| 74094090 | Other plates, strips, of copper-nickel alloys, etc. thickness > 0,15 mm | 12 | 12 | 12 | 12 | 10 |  |
| 74099000 | Plates and strips, of other copper alloys, thickness > 0,15 mm | 12 | 12 | 12 | 12 | 10 |  |
| 74101112 | Sheet of copper, thickness ≤ 0,04 mm, electrical resistance ≤ 0,017241 Ohm mm2/m | 0 | 0 | 0 | 0 | 0 |  |
| 74101113 | Other sheets of copper thickness ≤ 0,04 mm | 12 | 12 | 2 | 0 | 10 |  |
| 74101119 | Sheet of refined copper, non-supported, thickness ≤ 0,04 mm, purity ≥ 99,85 % | 12 | 12 | 2 | 0 | 15 |  |
| 74101190 | Other sheets/strips, of refined copper, non‑supported, thickness ≤ 0,15 mm | 12 | 12 | 12 | 12 | 10 |  |
| 74101200 | Sheets/strips, of copper alloy, non‑supported, thickness ≤ 0,15 mm | 12 | 12 | 12 | 0 | 10 |  |
| 74102110 | Sheet of refined copper, with insulating support of epoxy resin and fibreglass, for printed circuits, thickness ≤ 0,15 mm | 4 | 4 | 2 | 0 | 10 |  |
| 74102120 | Sheet of refined copper, polyester/polyamide support, 0,012 < thickness ≤ 0,15 mm | 0 | 0 | 0 | 0 | 0 |  |
| 74102130 | Sheets of copper, supported, for printed circuits | 4 | 4 | 2 | 0 | 10 |  |
| 74102190 | Other sheets/strip, of refined copper, supported, thickness ≤ 0,15 mm | 12 | 12 | 12 | 12 | 10 |  |
| 74102200 | Sheets/strip, of copper alloy, supported, thickness ≤ 0,15 mm | 12 | 12 | 12 | 12 | 10 |  |
| 74111010 | Tubes of refined copper, not finned or grooved | 14 | 14 | 14 | 0 | 10 |  |
| 74111090 | Other tubes of refined copper | 14 | 14 | 14 | 14 | 10 |  |
| 74112110 | Tubes of copper-zinc alloys, not finned or grooved | 14 | 14 | 14 | 14 | 10 |  |
| 74112190 | Other tubes of copper-zinc alloys | 14 | 14 | 14 | 14 | 10 |  |
| 74112210 | Tubes of copper-nickel alloys, etc. non‑finned or grooved | 14 | 14 | 14 | 14 | 10 |  |
| 74112290 | Other tubes of copper-nickel alloys/copper-nickel-zinc | 14 | 14 | 14 | 14 | 10 |  |
| 74112910 | Tubes of other copper alloys, etc. non‑finned or grooved | 14 | 14 | 14 | 14 | 15 |  |
| 74112990 | Tubes of other copper alloys | 14 | 14 | 14 | 14 | 10 |  |
| 74121000 | Accessories for tubes of refined copper | 14 | 14 | 14 | 14 | 10 |  |
| 74122000 | Accessories for tubes of copper alloys | 14 | 14 | 14 | 14 | 10 |  |
| 74130000 | Stranded wire, cables, plaited bands, etc. non-insulated, for electric use | 14 | 14 | 14 | 14 | 15 |  |
| 74151000 | Nails, tacks, etc. copper/iron/steel, with heads of copper | 14 | 14 | 14 | 14 | 15 |  |
| 74152100 | Washers of copper | 14 | 14 | 14 | 14 | 10 |  |
| 74152900 | Other non-threaded articles, of copper | 14 | 14 | 14 | 14 | 10 |  |
| 74153300 | Screws, bolts and nuts, of cotton | 14 | 14 | 14 | 14 | 10 |  |
| 74153900 | Other threaded articles, of cotton | 14 | 14 | 14 | 14 | 10 |  |
| 74181000 | Household articles and their parts, of copper | 16 | 16 | 16 | 16 | 10 |  |
| 74182000 | Articles of copper, of hygiene/toilet and its parts | 16 | 16 | 16 | 16 | 15 |  |
| 74191000 | Chains of copper, and its parts | 16 | 16 | 16 | 16 | 15 |  |
| 74199100 | Other articles of copper, cast, moulded, stamped or forged | 16 | 16 | 16 | 16 | 10 |  |
| 74199910 | Copper wire mesh | 14 | 14 | 14 | 14 | 10 |  |
| 74199920 | Grids/nets, of copper wire, plates, strips, distended | 14 | 14 | 14 | 14 | 10 |  |
| 74199930 | Copper springs | 14 | 14 | 14 | 14 | 10 |  |
| 74199990 | Cooking/heating appliances, of copper, non-electric use, domestic use | 16 | 16 | 12 | 16 | 10 |  |
| 75011000 | Nickel mattes | 6 | 6 | 6 | 6 | E |  |
| 75012000 | Nickel oxide sinters/intermediate products of nickel metallurgy | 6 | 6 | 6 | 6 | E |  |
| 75021010 | Cathodes of nickel not alloyed, raw | 6 | 6 | 6 | 6 | 4 |  |
| 75021090 | Other not alloyed nickel, raw | 6 | 6 | 6 | 6 | 4 |  |
| 75022000 | Nickel alloys, raw | 6 | 6 | 6 | 6 | 8 |  |
| 75030000 | Nickel waste and scrap | 2 | 2 | 2 | 2 | 8 |  |
| 75040010 | Powders and flakes, of nickel not alloyed | 6 | 6 | 6 | 6 | 8 |  |
| 75040090 | Other powders and flakes, of nickel | 6 | 6 | 6 | 6 | 10 |  |
| 75051110 | Bars of nickel not alloyed | 12 | 12 | 12 | 12 | 10 |  |
| 75051121 | Hollow profiles of nickel not alloyed | 12 | 12 | 12 | 12 | E |  |
| 75051129 | Other profiles of nickel not alloyed | 12 | 12 | 12 | 12 | E |  |
| 75051210 | Bars of nickel alloys | 12 | 12 | 12 | 12 | 10 |  |
| 75051221 | Hollow profiles of nickel alloyed | 12 | 12 | 12 | 12 | E |  |
| 75051229 | Other profiles of nickel alloyed | 12 | 12 | 12 | 12 | 15 |  |
| 75052100 | Wire of nickel not alloyed | 12 | 12 | 12 | 12 | 10 |  |
| 75052200 | Wire of nickel alloyed | 12 | 12 | 12 | 12 | 10 |  |
| 75061000 | Plates, strip and sheets, of nickel not alloyed | 12 | 12 | 12 | 12 | 10 |  |
| 75062000 | Plates, strip and sheets, of nickel alloyed | 12 | 12 | 12 | 12 | 10 |  |
| 75071100 | Tubes of nickel not alloyed | 14 | 14 | 14 | 14 | E |  |
| 75071200 | Tubes of nickel alloyed | 14 | 14 | 14 | 14 | 10 |  |
| 75072000 | Accessories for tubes of nickel | 14 | 14 | 14 | 14 | 10 |  |
| 75081000 | Cloth and grill, of nickel wire | 16 | 16 | 16 | 16 | 10 |  |
| 75089010 | Hollow cylinder of variable cross-section for centrifugation, used in stoichiometric natural gas reformers | 2 | 2 | 2 | 2 | 10 |  |
| 75089090 | Other articles of nickel | 16 | 16 | 16 | 16 | 10 |  |
| 76011000 | Aluminium, not alloyed, raw | 6 | 0 | 6 | 0 | 4 |  |
| 76012000 | Aluminium alloys, raw | 6 | 6 | 6 | 0 | 4 |  |
| 76020000 | Aluminium waste and scrap | 0 | 0 | 0 | 0 | 0 |  |
| 76031000 | Powders of aluminium, of non-lamellar structure | 6 | 6 | 6 | 6 | 8 |  |
| 76032000 | Powders and flakes of aluminium, of lamellar structure | 6 | 6 | 6 | 6 | 8 |  |
| 76041010 | Bars of aluminium, not alloyed | 12 | 12 | 12 | 12 | 10 |  |
| 76041021 | Hollow profiles of aluminium, not alloyed | 12 | 12 | 12 | 12 | 10 |  |
| 76041029 | Other profiles of aluminium, not alloyed | 12 | 12 | 12 | 12 | 10 |  |
| 76042100 | Hollow profiles of aluminium, alloyed | 12 | 12 | 12 | 20 | 15 |  |
| 76042911 | Bars of aluminium, alloyed, forged, circular cross-section, 40 ≤ diameter ≤ 76 cm | 2 | 2 | 2 | 2 | 4 |  |
| 76042919 | Other bars of aluminium alloyed | 12 | 12 | 12 | 12 | 10 |  |
| 76042920 | Other profiles aluminium alloyed | 12 | 12 | 12 | 20 | 15 |  |
| 76051110 | Aluminium wire not alloyed, cross‑section > 7 mm, electrical resistivity ≤ 0,0283 Ohm mm2 | 12 | 12 | 12 | 0 | 10 |  |
| 76051190 | Other wire of aluminium, not alloyed, cross-section, dimension > 7 mm | 12 | 12 | 12 | 12 | 10 |  |
| 76051910 | Other wires of aluminium, not alloyed, electrical resistivity ≤ 0,283 Ohm mm2 | 12 | 12 | 12 | 12 | 10 |  |
| 76051990 | Other aluminium wires, not alloyed | 12 | 12 | 12 | 12 | 10 |  |
| 76052110 | Wires of aluminium, alloyed, cross‑section, dimension > 7 mm, electrical resistivity ≤ 0,0328 Ohm mm2 | 12 | 12 | 12 | 12 | 10 |  |
| 76052190 | Other wires of aluminium, alloyed, cross‑section, dimension > 7 mm | 12 | 12 | 12 | 12 | 10 |  |
| 76052910 | Other wires of aluminium, alloyed, electrical resistivity ≤ 0,0328 Ohm mm2 | 12 | 12 | 12 | 12 | 10 |  |
| 76052990 | Other wires of aluminium alloys | 12 | 12 | 12 | 12 | 10 |  |
| 76061110 | Aluminium sheets, non-alloy, thickness > 0,2 mm, etc | 2 | 2 | 2 | 2 | 4 |  |
| 76061190 | Other sheets/strips of aluminium, non‑alloy, thickness > 0,2 mm, square/rectangular | 12 | 12 | 12 | 12 | E |  |
| 76061210 | Plates of aluminium alloys, 0,2 < thickness ≤ 0,3 mm, width ≥ 1 468 mm, polished | 12 | 12 | 12 | 12 | 10 |  |
| 76061220 | Other plates of aluminium, non-alloy, thickness > 0,2 mm, etc. | 2 | 2 | 2 | 2 | 4 |  |
| 76061290 | Other plates and strips of aluminium alloys, thickness > 0,2 mm | 4 | 12 | 0 | 0 | E |  |
| 76069100 | Other plates and strips, of aluminium non‑alloy, thickness > 0,2 mm | 12 | 12 | 12 | 0 | 10 |  |
| 76069200 | Other plates and strips, of aluminium alloy, thickness > 0,2 mm | 12 | 12 | 12 | 12 | 10 |  |
| 76071110 | Aluminium foils, without support, laminated, thickness ≤ 0,2 mm, tenor silicon | 2 | 2 | 2 | 2 | 4 |  |
| 76071190 | Other foils/strips, of aluminium, without support, laminated, thickness ≤ 0,2 mm | 12 | 12 | 12 | 0 | E |  |
| 76071910 | Foils/strips of aluminium, without support, etc. thickness ≤ 110 microns | 2 | 2 | 2 | 2 | 4 |  |
| 76071990 | Other foils/strips of aluminium, without support, thickness ≤ 0,2 mm | 12 | 12 | 9 | 12 | E |  |
| 76072000 | Foils/strips, of aluminium, with support, thickness ≤ 0,2 mm | 12 | 12 | 12 | 12 | E |  |
| 76081000 | Aluminium tubes, not alloyed | 14 | 14 | 14 | 14 | 10 |  |
| 76082010 | Tubes of aluminium alloys, seamless, cold-drawn, etc | 2 | 2 | 2 | 2 | 8 |  |
| 76082090 | Other tubes of aluminium alloys | 14 | 14 | 14 | 14 | 10 |  |
| 76090000 | Accessories for tubes of aluminium | 14 | 14 | 14 | 14 | 10 |  |
| 76101000 | Doors, windows, their frames, thresholds, etc. of aluminium | 16 | 16 | 16 | 16 | E |  |
| 76109000 | Constructions/other parts, plates, bars, etc. of aluminium | 16 | 16 | 16 | 16 | 10 |  |
| 76110000 | Reservoirs, etc. of aluminium, capacity > 300 l, without mechanical or thermal devices | 16 | 16 | 16 | 16 | 15 |  |
| 76121000 | Collapsible tubular containers, capacity ≤ 300 l, without mechanical device | 16 | 16 | 16 | 16 | E |  |
| 76129011 | Tubular containers of aluminium, capacity ≤ 700 cm3, for aerosols | 16 | 16 | 16 | 0 | 10 |  |
| 76129012 | Tubular, aluminium, isothermal containers, cooled with liquid nitrogen, capacity ≤ 300 l | 2 | 2 | 2 | 2 | 4 |  |
| 76129019 | Other tubular containers, of aluminium, capacity ≤ 300 l | 16 | 16 | 16 | 16 | 10 |  |
| 76129090 | Other casks, etc. of aluminium capacity ≤ 300 l, without mechanical device | 16 | 16 | 16 | 16 | 15 |  |
| 76130000 | Aluminium containers for compressed or liquefied gas | 16 | 16 | 16 | 16 | E |  |
| 76141010 | Wires/cables, of aluminium, with steel core, non-insulated for electrical uses | 12 | 12 | 12 | 12 | 10 |  |
| 76141090 | Braids, etc. of aluminium, with steel core, not insulated for electrical uses | 12 | 12 | 12 | 12 | 10 |  |
| 76149010 | Braids, etc. of aluminium, with steel core, insulated, for non-electrical use | 12 | 12 | 12 | 12 | 10 |  |
| 76149090 | Other cables, braids, etc. non-electrically insulated | 12 | 12 | 12 | 12 | 10 |  |
| 76151000 | Household articles and their parts, of aluminium | 16 | 16 | 16 | 16 | E |  |
| 76152000 | Articles of aluminium, sanitary ware and their parts | 16 | 16 | 16 | 16 | 15 | ex Category "0" only for: "Support bar for people with physical disabilities" |
| 76161000 | Tacks, nails, staples, screw, bolts, etc. of aluminium | 14 | 14 | 14 | 14 | 10 |  |
| 76169100 | Grids/nets, of aluminium wire | 14 | 14 | 14 | 14 | 10 |  |
| 76169900 | Other articles of aluminium | 14 | 14 | 14 | 14 | 10 |  |
| 78011011 | Refined, electrolytic lead, in ingots | 8 | 8 | 8 | 8 | 8 |  |
| 78011019 | Other raw forms of refined lead, electrolytic | 8 | 8 | 8 | 8 | 15 |  |
| 78011090 | Other raw forms of refined lead | 8 | 8 | 8 | 8 | 8 |  |
| 78019100 | Lead with antimony as second predominant element, raw | 6 | 6 | 6 | 6 | E |  |
| 78019900 | Other raw lead | 6 | 6 | 6 | 6 | E |  |
| 78020000 | Lead waste and scrap | 4 | 4 | 4 | 4 | 8 |  |
| 78041100 | Sheets, strip of lead, thickness ≤ 0.2 mm | 12 | 12 | 12 | 12 | E |  |
| 78041900 | Plates, and other sheets and strip, of lead | 12 | 12 | 12 | 12 | 15 |  |
| 78042000 | Leads powders and flakes | 6 | 6 | 6 | 6 | 8 |  |
| 78060010 | Bars, rods, profiles and wire, of lead | 12 | 12 | 12 | 12 | 15 |  |
| 78060020 | Tubes and accessories, of lead | 14 | 14 | 14 | 14 | 15 |  |
| 78060090 | Other articles of lead | 16 | 16 | 16 | 16 | 15 |  |
| 79011111 | Zinc not alloyed, containing zinc ≥ 99,99 %, electrolytic, in ingots | 8 | 8 | 8 | 0 | 15 |  |
| 79011119 | Other not alloyed zinc, containing zinc ≥ 99,99 %, electrolytic | 8 | 8 | 8 | 8 | 15 |  |
| 79011191 | Other ingots of zinc not alloyed, containing zinc ≥ 99,99 % | 8 | 8 | 8 | 8 | 15 |  |
| 79011199 | Other raw forms of zinc not alloyed, containing zinc ≥ 99,99 % | 8 | 8 | 8 | 8 | 15 |  |
| 79011210 | Zinc not alloyed, containing zinc < 99,99 %, in ingots | 8 | 8 | 8 | 8 | 15 |  |
| 79011290 | Other zinc not alloyed, containing zinc < 99,99 % | 6 | 6 | 6 | 6 | 15 |  |
| 79012010 | Zinc alloys, in ingots | 8 | 8 | 8 | 8 | E |  |
| 79012090 | Other zinc alloys | 8 | 8 | 8 | 8 | 15 |  |
| 79020000 | Zinc waste and scrap | 2 | 2 | 2 | 2 | 8 |  |
| 79031000 | Zinc dust | 6 | 6 | 6 | 6 | 4 |  |
| 79039000 | Zinc powders and flakes | 6 | 6 | 6 | 6 | 4 |  |
| 79040000 | Zinc bars, rods, profiles and wire | 12 | 12 | 12 | 12 | 10 |  |
| 79050000 | Zinc plates, sheets and strips | 12 | 12 | 12 | 12 | 10 |  |
| 79070010 | Zinc tubes and its accessories | 14 | 14 | 14 | 14 | 10 |  |
| 79070090 | Other articles of zinc | 16 | 16 | 16 | 16 | 15 |  |
| 80011000 | Tin not alloyed, raw | 6 | 6 | 6 | 6 | E |  |
| 80012000 | Tin alloys, raw | 6 | 6 | 6 | 6 | 8 |  |
| 80020000 | Tin waste and scrap | 2 | 2 | 2 | 2 | 8 |  |
| 80030000 | Tin bars, rods, profiles and wire | 12 | 12 | 12 | 12 | 10 |  |
| 80070010 | Tin plates, sheets and strips | 12 | 12 | 12 | 12 | E |  |
| 80070020 | Tin waste and scrap, of tin | 6 | 6 | 6 | 6 | 8 |  |
| 80070030 | Tin tubes and its accessories | 14 | 14 | 14 | 14 | E |  |
| 80070090 | Other articles of tin | 16 | 16 | 16 | 16 | 10 |  |
| 81011000 | Tungsten powders (wolfram) | 2 | 2 | 2 | 2 | 4 |  |
| 81019400 | Tungsten in raw forms, including bars obtained by sintering | 2 | 2 | 2 | 2 | 4 |  |
| 81019600 | Wires of tungsten | 2 | 2 | 2 | 2 | 8 |  |
| 81019700 | Tungsten waste and scrap | 2 | 2 | 2 | 2 | 8 |  |
| 81019910 | Tungsten articles, used for production of electric contacts | 2 | 2 | 2 | 2 | 4 |  |
| 81019990 | Other tungsten articles | 2 | 2 | 2 | 2 | 4 |  |
| 81021000 | Molybdenum powders | 2 | 2 | 2 | 2 | 4 |  |
| 81029400 | Molybdenum in raw forms, including bars obtained by sintering | 2 | 2 | 2 | 2 | 4 |  |
| 81029500 | Bars/profiles/plates/strips/sheets, etc. of molybdenum | 2 | 2 | 2 | 2 | 4 |  |
| 81029600 | Molybdenum wires | 2 | 2 | 2 | 2 | 4 |  |
| 81029700 | Molybdenum waste and scrap | 2 | 2 | 2 | 2 | 8 |  |
| 81029900 | Other articles of molybdenum | 2 | 2 | 2 | 2 | 10 |  |
| 81032000 | Tantalum in raw forms, including bars obtained by sintering powder | 2 | 2 | 2 | 2 | 8 |  |
| 81033000 | Tantalum waste and scrap | 2 | 2 | 2 | 2 | 8 |  |
| 81039000 | Other articles tantalum | 2 | 2 | 2 | 2 | 10 |  |
| 81041100 | Magnesium in raw forms, containing magnesium ≥ 99,80 % | 6 | 6 | 6 | 6 | 4 |  |
| 81041900 | Other magnesium in raw forms | 6 | 6 | 6 | 6 | 4 |  |
| 81042000 | Magnesium waste and scrap | 2 | 2 | 2 | 2 | 4 |  |
| 81043000 | Magnesium turnings, lathe waste and granules, calibrated; powders | 6 | 6 | 6 | 6 | 8 |  |
| 81049000 | Other magnesium articles | 8 | 8 | 8 | 8 | 8 |  |
| 81052010 | Cobalt in raw forms | 4 | 4 | 4 | 4 | 8 |  |
| 81052021 | Cobalt-chromium-tungsten (wolfram) alloy powders (stellites) | 2 | 2 | 2 | 2 | 8 |  |
| 81052029 | Other powders | 6 | 6 | 6 | 6 | 8 |  |
| 81052090 | Cobalt mattes and other intermediate products of metallic cobalt | 6 | 6 | 6 | 6 | 10 |  |
| 81053000 | Cobalt waste and scrap | 6 | 6 | 6 | 6 | E |  |
| 81059010 | Foil, sheets, strip, threads, stems, etc. of cobalt | 6 | 6 | 6 | 6 | 4 |  |
| 81059090 | Other articles of cobalt | 6 | 6 | 6 | 6 | 8 |  |
| 81060010 | Bismuth in raw form | 2 | 2 | 2 | 2 | 4 |  |
| 81060090 | Bismuth articles, including waste and scrap of bismuth | 2 | 2 | 2 | 2 | 4 |  |
| 81072010 | Cadmium in raw form | 6 | 6 | 6 | 6 | 8 |  |
| 81072020 | Cadmium in powder | 6 | 6 | 6 | 6 | E |  |
| 81073000 | Waste and scrap cadmium | 6 | 6 | 6 | 6 | E |  |
| 81079000 | Articles of cadmium | 6 | 6 | 6 | 6 | E |  |
| 81082000 | Titanium in raw form and in powders | 2 | 2 | 2 | 2 | 4 |  |
| 81083000 | Waste and scrap of titanium | 2 | 2 | 2 | 2 | 8 |  |
| 81089000 | Articles of titanium | 2 | 2 | 2 | 2 | 4 |  |
| 81092000 | Zirconium in raw form and in powders | 2 | 2 | 2 | 2 | 8 |  |
| 81093000 | Waste and scrap of zirconium | 2 | 2 | 2 | 2 | 4 |  |
| 81099000 | Articles of zirconium | 2 | 2 | 2 | 2 | 4 |  |
| 81101010 | Antimony in raw forms | 2 | 2 | 2 | 2 | 4 |  |
| 81101020 | Antimony powders | 6 | 6 | 6 | 6 | E |  |
| 81102000 | Antimony waste and scrap | 6 | 6 | 6 | 6 | E |  |
| 81109000 | Articles and other products of antimony | 6 | 6 | 6 | 6 | 10 |  |
| 81110010 | Manganese in raw forms | 6 | 6 | 6 | 6 | 8 |  |
| 81110020 | Plates/strips/sheets/wires, etc. of manganese | 6 | 6 | 6 | 6 | 8 |  |
| 81110090 | Manganese articles, including waste and scrap | 6 | 6 | 6 | 6 | 8 |  |
| 81121200 | Beryllium in raw forms, including in powders | 6 | 6 | 6 | 6 | E |  |
| 81121300 | Beryllium waste and scrap | 6 | 6 | 6 | 6 | E |  |
| 81121900 | Beryllium articles | 6 | 6 | 6 | 6 | E |  |
| 81122110 | Chromium in raw forms | 2 | 2 | 2 | 2 | 4 |  |
| 81122120 | Chromium in powders | 2 | 2 | 2 | 2 | 8 |  |
| 81122200 | Chromium waste and scrap | 2 | 2 | 2 | 2 | 4 |  |
| 81122900 | Articles and other products of chromium | 2 | 2 | 2 | 2 | 4 |  |
| 81125100 | Thallium in raw forms, including in powders | 2 | 2 | 2 | 2 | 8 |  |
| 81125200 | Thallium waste and scrap | 2 | 2 | 2 | 2 | 4 |  |
| 81125900 | Articles and other products of thallium | 2 | 2 | 2 | 2 | 8 |  |
| 81129200 | Gallium, hafnium, indium, niobium, etc. in raw forms, waste, etc. | 2 | 2 | 2 | 2 | 10 |  |
| 81129900 | Articles of gallium, hafnium, indium, niobium, etc. | 2 | 2 | 2 | 2 | 4 |  |
| 81130010 | Plates/strips/sheets/wires, etc. of cermets | 6 | 6 | 6 | 6 | 10 |  |
| 81130090 | Other cermets articles, including waste and scrap | 6 | 6 | 6 | 6 | 10 |  |
| 82011000 | Shovels made of common metals | 18 | 18 | 7 | 18 | 10 |  |
| 82013000 | Mattocks, picks, hoes, etc. made of common metals | 18 | 18 | 7 | 18 | 10 |  |
| 82014000 | Axes, bill hooks and other hewing tools, made of common metals | 18 | 18 | 18 | 18 | 10 |  |
| 82015000 | Pruning shears, etc., made of common metals | 18 | 18 | 18 | 18 | 10 |  |
| 82016000 | Hedge shears, etc. made of common metals | 18 | 18 | 18 | 18 | 10 |  |
| 82019000 | Other hand tools used in agriculture, etc. made of common metals | 18 | 18 | 18 | 18 | 10 |  |
| 82021000 | Hand saws, made of common metals | 18 | 18 | 18 | 18 | 10 |  |
| 82022000 | Band saw blades, made of common metals | 18 | 18 | 18 | 18 | 10 |  |
| 82023100 | Circular saws blade, etc., with working part of steel | 18 | 18 | 18 | 18 | 10 |  |
| 82023900 | Other circular saws blade, including its parts | 18 | 18 | 18 | 18 | 10 |  |
| 82024000 | Chain saw blades, made of common metals | 18 | 18 | 18 | 18 | 10 |  |
| 82029100 | Straight saws blades for working on metals | 18 | 18 | 18 | 18 | 10 |  |
| 82029910 | Straight saws blade, toothless, made of common metals, for sawing stone | 18 | 18 | 18 | 18 | 10 |  |
| 82029990 | Other saws blade, of common metals | 18 | 18 | 18 | 18 | 10 |  |
| 82031010 | Files and rasps, made of common metals | 18 | 18 | 15 | 18 | 10 |  |
| 82031090 | Other hand tools, made of common metals, etc. | 18 | 18 | 18 | 18 | 10 |  |
| 82032010 | Pliers made of common metals | 18 | 18 | 15 | 18 | 10 |  |
| 82032090 | Pincers, tweezers, similar hand tools, made of common metals | 18 | 18 | 18 | 18 | 15 |  |
| 82033000 | Metal cutting shears, and similar hand tools, made of common metals | 18 | 18 | 18 | 18 | 10 |  |
| 82034000 | Pipe-cutters, and similar hand tools, made of common metals | 18 | 18 | 18 | 18 | 10 |  |
| 82041100 | Hand-operated spanners, non-adjustable, made of common metals | 35 | 18 | 15 | 18 | 10 |  |
| 82041200 | Hand-operated spanners, adjustable, made of common metals | 18 | 18 | 15 | 18 | 10 |  |
| 82042000 | Interchangeable socket wrenches, including handles, made of common metals | 18 | 18 | 18 | 18 | 10 |  |
| 82051000 | Drilling, threading or tapping tools, made of common metals | 18 | 18 | 18 | 18 | 10 |  |
| 82052000 | Hammers and sledge hammers, manuals, made of common metals | 18 | 18 | 18 | 18 | 10 |  |
| 82053000 | Planes, chisels, gouges and similar hand tools, made of common metal, for working on wood | 18 | 18 | 18 | 18 | 10 |  |
| 82054000 | Screwdrivers, manuals, made of common metals | 18 | 18 | 18 | 18 | 15 |  |
| 82055100 | Other hand tools, made of common metals, for domestic use | 18 | 18 | 18 | 18 | 10 |  |
| 82055900 | Other hand tools, made of common metals, for not domestic uses | 18 | 18 | 16 | 18 | 10 |  |
| 82056000 | Blow-lamps and similar, made of common metals | 18 | 18 | 18 | 18 | 15 |  |
| 82057000 | Vices, clamps and similar, made of common metals | 18 | 18 | 18 | 18 | 10 |  |
| 82059000 | Sets of lathe, anvils, etc. hand/pedal, made of common metals | 18 | 18 | 18 | 18 | 10 |  |
| 82060000 | Sets of saws, lime, etc. for manual use, made of common metals | 18 | 18 | 18 | 18 | 10 |  |
| 82071300 | Drilling or probing tools, made of common metals, working parts of cermets | 18 | 18 | 18 | 18 | 10 |  |
| 82071900 | Other drilling or probing tools, etc. made of common metals, including parts | 18 | 18 | 18 | 18 | 10 |  |
| 82072000 | Drawing or extrusion dies for metals | 18 | 18 | 18 | 18 | 10 |  |
| 82073000 | Tools for pressing/stamping/punching, made of common metals | 35 | 25 | 0 | 0 | 15 |  |
| 82074010 | Tools for internal threading, made of common metals | 18 | 18 | 18 | 18 | 10 |  |
| 82074020 | Tools for external threading, made of common metals | 18 | 18 | 18 | 18 | 10 |  |
| 82075011 | Helicoidals drills, diameter ≤ 52 mm, made of common metals, diamond-coated | 18 | 18 | 18 | 18 | 10 |  |
| 82075019 | Other drills, made of common metals, including diamond-coated | 18 | 18 | 18 | 18 | 10 |  |
| 82075090 | Other tools for drilling, made of common metals | 18 | 18 | 18 | 18 | 10 |  |
| 82076000 | Tools for boring or broaching, made of common metals | 18 | 18 | 18 | 18 | 10 |  |
| 82077010 | Face-milling tools, made of common metals | 18 | 18 | 18 | 18 | 10 |  |
| 82077020 | Gear cutting hobs, made of common metals | 18 | 18 | 18 | 18 | 10 |  |
| 82077090 | Other tools for milling, made of common metals | 18 | 18 | 18 | 18 | 10 |  |
| 82078000 | Tools for turning, made of common metals | 18 | 18 | 18 | 18 | 10 |  |
| 82079000 | Other interchangeable tools, made of common metals | 18 | 18 | 18 | 18 | 10 |  |
| 82081000 | Knives/cutting blades, made of common metals, for working on metal | 16 | 16 | 16 | 16 | 10 |  |
| 82082000 | Knives/cutting blades, made of common metals, for working on wood | 16 | 16 | 16 | 16 | 10 |  |
| 82083000 | Knives/cutting blades, made of common metals, for kitchen appliances, etc. | 16 | 16 | 16 | 16 | 10 |  |
| 82084000 | Knives/cutting blades, made of common metals, for agricultural, etc, uses | 16 | 16 | 16 | 16 | 10 |  |
| 82089000 | Other knives/cutting blades, made of common metals, for machines or mechanical appliances | 16 | 16 | 16 | 16 | E |  |
| 82090011 | Plates/tablets, interchangeable, of cermets, for tools | 16 | 16 | 16 | 16 | 10 |  |
| 82090019 | Other plates/tablets, of cermets, unmounted, for tools | 16 | 16 | 16 | 16 | 10 |  |
| 82090090 | Plates, tips, etc. of cermets, unmounted, for tools | 16 | 16 | 16 | 16 | 10 |  |
| 82100010 | Hand-operated mechanical mills, weight ≤ 10 kg, for foods, etc. | 18 | 18 | 18 | 18 | 10 |  |
| 82100090 | Other hand-operated mechanical appliances, weight ≤ 10 kg, for foods, etc. | 18 | 18 | 18 | 18 | 10 |  |
| 82111000 | Knives with cutting blades/serrated and blades, assorted | 18 | 18 | 18 | 18 | 10 |  |
| 82119100 | Table knives, having fixed blades, made of common metals | 18 | 18 | 2 | 18 | 10 |  |
| 82119210 | Kitchen knives/butcher's knives, having fixed blades, made of common metals | 18 | 18 | 18 | 18 | 10 |  |
| 82119220 | Hunting knives, having fixed blades, made of common metals | 18 | 18 | 18 | 18 | 10 |  |
| 82119290 | Other knives, having fixed blades, made of common metals | 18 | 18 | 18 | 18 | 10 |  |
| 82119310 | Folding knives and their parts, made of common metals | 18 | 18 | 18 | 18 | 10 |  |
| 82119320 | Pocket knives with one blades/other parts, made of common metals | 18 | 18 | 8 | 18 | 10 |  |
| 82119390 | Other knives, except fixed blades, made of common metals | 18 | 18 | 18 | 18 | 10 |  |
| 82119400 | Blades for knives, made of common metals | 18 | 18 | 18 | 18 | 10 |  |
| 82119500 | Handles made of common metals for knives made of common metals | 18 | 18 | 18 | 18 | 10 |  |
| 82121010 | Razors, made of common metals | 18 | 18 | 18 | 18 | E |  |
| 82121020 | Razor blades, non-electric | 18 | 18 | 2 | 18 | 10 |  |
| 82122010 | Safety razor blades, of safety, made of common metals | 18 | 18 | 18 | 18 | 10 |  |
| 82122020 | Sketches blades, in strips, made of common metals | 18 | 18 | 18 | 18 | E |  |
| 82129000 | Other parts of razors/razor blades, made of common metals | 18 | 18 | 18 | 18 | 10 |  |
| 82130000 | Scissors and its blades, made of common metals | 18 | 18 | 15 | 18 | 10 |  |
| 82141000 | Paper knives, letter openers, etc. its blades, made of common metals | 18 | 18 | 18 | 18 | 10 |  |
| 82142000 | Manicure/pedicure sets and instruments, made of common metals | 18 | 18 | 18 | 18 | 10 |  |
| 82149010 | Shearing machines and its parts, made of common metals | 18 | 18 | 18 | 18 | 10 |  |
| 82149090 | Other articles of cutlery and its parts, made of common metals | 18 | 18 | 18 | 18 | 15 |  |
| 82151000 | Assortment spoon, etc. made of common metals, containing ≥ 1 silver/gold/platinum | 18 | 18 | 18 | 18 | 10 |  |
| 82152000 | Other assortment spoon, fork, ladle, etc. made of common metals | 18 | 18 | 18 | 18 | 15 |  |
| 82159100 | Spoon, fork, ladle, etc. made of common metals, silver/gold/platinum | 18 | 18 | 18 | 18 | 10 |  |
| 82159910 | Spoons, forks, ladles, skimmers, etc. of stainless steel | 18 | 18 | 18 | 18 | 10 |  |
| 82159990 | Other spoons, forks, ladles, skimmers, etc. made of common metals | 18 | 18 | 18 | 18 | 10 |  |
| 83011000 | Padlocks made of common metals | 16 | 16 | 16 | 16 | 10 |  |
| 83012000 | Locks made of common metals, for motor vehicles | 16 | 16 | 10 | 16 | 10 |  |
| 83013000 | Locks made of common metals, for furniture | 16 | 16 | 12 | 16 | 10 |  |
| 83014000 | Other locks made of common metals | 16 | 16 | 12 | 16 | 15 |  |
| 83015000 | Clasps/frames with clasps, incorporated locks, made of common metals | 16 | 16 | 16 | 16 | 10 |  |
| 83016000 | Padlocks parts, locks, etc. made of common metals | 16 | 16 | 16 | 16 | 10 |  |
| 83017000 | Keys made of common metals, presented separately | 16 | 16 | 16 | 16 | 10 |  |
| 83021000 | Hinges made of common metals, of any type | 16 | 16 | 12 | 16 | 10 |  |
| 83022000 | Castors with frame, made of common metals | 16 | 16 | 16 | 16 | 10 |  |
| 83023000 | Other mountings, etc., made of common metals, for motor vehicle | 16 | 16 | 10 | 16 | 10 |  |
| 83024100 | Other mountings, etc., made of common metals, for constructions | 35 | 16 | 16 | 16 | 10 |  |
| 83024200 | Other mountings, etc., made of common metals, for furniture | 16 | 16 | 16 | 16 | 15 |  |
| 83024900 | Other mountings, etc., made of common metals | 16 | 16 | 16 | 16 | 15 |  |
| 83025000 | Hat-racks, hat-pegs, brackets, etc., made of common metals | 35 | 16 | 16 | 16 | 10 |  |
| 83026000 | Automatic door closers made of common metals | 16 | 16 | 16 | 16 | 15 |  |
| 83030000 | Reinforced safes, armoured doors, etc., made of common metals | 16 | 16 | 16 | 16 | 15 |  |
| 83040000 | Classifiers/other office articles, made of common metals | 16 | 16 | 16 | 16 | 15 |  |
| 83051000 | Hardware for loose-leaf binders, files, etc. made of common metals | 16 | 16 | 16 | 16 | 10 |  |
| 83052000 | Staples in strips, made of common metals | 16 | 16 | 16 | 16 | 15 |  |
| 83059000 | Paper clips, other office supplies, made of common metals | 16 | 16 | 16 | 16 | E |  |
| 83061000 | Bells, gongs, etc. made of common metals, non-electric | 16 | 16 | 16 | 16 | 10 |  |
| 83062100 | Statuettes/other objects for ornamentation, silver/gold/platinum | 16 | 16 | 16 | 16 | 15 |  |
| 83062900 | Other statuettes/other objects for ornamentation, made of common metals | 16 | 16 | 16 | 16 | 10 |  |
| 83063000 | Frames for photograph, picture, mirrors, made of common metals | 16 | 16 | 16 | 16 | 10 |  |
| 83071010 | Flexible steel tubes, etc. for submarine oil and gas exploration | 2 | 2 | 2 | 2 | 10 |  |
| 83071090 | Other flexible iron or steel tubes | 16 | 16 | 16 | 16 | 10 |  |
| 83079000 | Other flexible tubes of other base metals | 16 | 16 | 16 | 16 | 10 |  |
| 83081000 | Clasps/brackets/eyelets, made of common metals, for clothing, etc. | 16 | 16 | 16 | 16 | 10 |  |
| 83082000 | Tubular or bifurcated rivets, made of common metals | 16 | 16 | 16 | 16 | 10 |  |
| 83089010 | Buckles made of common metals | 16 | 16 | 16 | 16 | 10 |  |
| 83089020 | Beads and spangles, made of common metals | 16 | 16 | 16 | 16 | E |  |
| 83089090 | Other clasps, etc. made of common metals, for clothing, footwear, etc | 16 | 16 | 16 | 16 | 10 |  |
| 83091000 | Crown corks, made of common metals, for packing | 16 | 16 | 16 | 16 | 10 |  |
| 83099000 | Stoppers, other covers and accessories for packing, made of common metals | 16 | 16 | 7 | 16 | E |  |
| 83100000 | Sign-plates, name-plates, etc. made of common metals, non-electric | 16 | 16 | 10 | 16 | 10 |  |
| 83111000 | Coated electrodes, made of common metals, for electric arc-welding | 16 | 16 | 16 | 16 | 15 |  |
| 83112000 | Cored wire made of common metals, for electric arc-welding | 16 | 16 | 16 | 16 | 15 |  |
| 83113000 | Coated rod and cored wire, made of common metals, for flame welding | 16 | 16 | 16 | 16 | 15 |  |
| 83119000 | Other wire, rods, tubes, plates, etc., made of common metals | 16 | 16 | 16 | 16 | 15 |  |
| 84011000 | Nuclear reactors | 14 | 14 | 0 | 0 | E |  |
| 84012000 | Machinery and apparatus for isotopic separation, and its parts | 14 | 14 | 0 | 0 | E |  |
| 84013000 | Fuel elements, non-irradiated, for nuclear reactors | 14 | 14 | 14 | 14 | 10 |  |
| 84014000 | Parts of nuclear reactors | 14 | 14 | 0 | 2 | 15 |  |
| 84021100 | Watertube boilers with a steam production > 45 t/hour | 14 | 14 | 0 | 0 | 15 |  |
| 84021200 | Watertube boilers with a steam production ≤ 45 t/hour | 14 | 14 | 2 | 0 | 15 |  |
| 84021900 | Other vapour generating boilers, including hybrid boilers | 14 | 14 | 0 | 14 | 15 |  |
| 84022000 | "Super-heated" water boilers | 14 | 14 | 2 | 0 | 15 |  |
| 84029000 | Parts of vapour boilers and "of super‑heated water" | 14 | 14 | 0 | 0 | 15 |  |
| 84031010 | Central heating boilers, capacity ≤ 200 000 kcal/hour | 18 | 18 | 18 | 18 | 15 |  |
| 84031090 | Other boilers for central heating | 14 | 14 | 0 | 0 | 15 |  |
| 84039000 | Other parts of boilers for central heating | 14 | 14 | 0 | 2 | 15 |  |
| 84041010 | Auxiliary plant for vapour boilers/"super‑heated water" | 14 | 14 | 2 | 0 | 15 |  |
| 84041020 | Auxiliary plant for central heating boilers | 14 | 14 | 0 | 0 | 10 |  |
| 84042000 | Condensers for steam machines | 14 | 14 | 2 | 0 | 10 |  |
| 84049010 | Parts of auxiliary plant for vapour boilers, etc. | 14 | 14 | 2 | 2 | 10 |  |
| 84049090 | Parts of auxiliary plant for central heating boilers | 14 | 14 | 0 | 2 | 15 |  |
| 84051000 | Producer gas/water gas generators, of acetylene, etc. | 14 | 14 | 0 | 0 | 15 |  |
| 84059000 | Parts of producer gas/water gas generators, etc. | 14 | 14 | 0 | 2 | 15 |  |
| 84061000 | Vapour turbines, for marine propulsion | 14 | 14 | 0 | 0 | 15 |  |
| 84068100 | Other vapour turbines, of potency > 40 mw | 2 | 14 | 0 | 0 | 10 |  |
| 84068200 | Other vapour turbines, of potency ≤ 40 mw | 2 | 14 | 0 | 0 | 10 |  |
| 84069011 | Rotors of turbines reaction, vapour, of multiple stages | 0 | 0 | 0 | 0 | 0 |  |
| 84069019 | Other rotors of vapour turbines | 2 | 14 | 0 | 0 | 15 |  |
| 84069021 | Fixed slats (of stators) of vapour turbines | 0 | 0 | 0 | 0 | 0 |  |
| 84069029 | Other slats of vapour turbines | 2 | 14 | 0 | 0 | 15 |  |
| 84069090 | Other parts of vapour turbines | 2 | 14 | 0 | 0 | 15 |  |
| 84071000 | Combustion engines, for aviation | 0 | 0 | 0 | 0 | 0 |  |
| 84072110 | Combustion engines, single cylinder outboard engines for propulsion of vessels, spark-ignition | 2 | 14 | 0 | 0 | 10 |  |
| 84072190 | Other combustion engines, outboard engines for propulsion of vessels, spark‑ignition | 2 | 14 | 0 | 0 | 15 |  |
| 84072910 | Other combustion engines, single cylinder, for propulsion of vessels | 14 | 14 | 2 | 0 | E |  |
| 84072990 | Other combustion engines, for embarkation | 2 | 14 | 0 | 0 | 10 |  |
| 84073110 | Internal combustion engine, for vehicles of Chapter 87, cylinder capacity not exceeding 50 cm3, single cylinder | 18 | 18 | 10 | 18 | E |  |
| 84073190 | Other combustion engines for vehicles of Chapter 87, capacity not exceeding 50 cm3 | 18 | 18 | 10 | 18 | 15 |  |
| 84073200 | Combustion engine, for vehicles of Chapter 87, cylinder capacity > 50 cm3 not exceeding ≤ 250 cm3 | 18 | 18 | 18 | 18 | E |  |
| 84073310 | Combustion engine, for vehicles of Chapter 87, cylinder capacity 250 < cm3 ≤ 1 000, single cylinder | 18 | 18 | 10 | 18 | 10 |  |
| 84073390 | Other combustion engines for vehicles of chapter 87, cylinder capacity 250 < cm3 ≤ 1 000 | 18 | 18 | 10 | 18 | 10 |  |
| 84073410 | Combustion engine, for vehicles of Chapter 87, cylinder capacity exceeding 1 000 cm3, single cylinder | 18 | 18 | 10 | 18 | 15 |  |
| 84073490 | Other combustion engines for vehicles of chapter 87, cylinder capacity exceeding 1 000 cm3 | 18 | 18 | 10 | 18 | 15 |  |
| 84079000 | Other combustion engines | 2 | 14 | 0 | 0 | 15 |  |
| 84081010 | Diesel engines/semi-diesel, for embarkation, "outboard" type | 14 | 14 | 0 | 0 | 10 |  |
| 84081090 | Other diesel engines/semi-diesel, for embarkation | 2 | 14 | 0 | 0 | 10 |  |
| 84082010 | Diesel engines/semi-diesel, for vehicles of chapter 87, not exceeding 1 500 cm3 | 18 | 18 | 10 | 18 | 15 |  |
| 84082020 | Diesel engines/semi-diesel, for vehicles of chapter 87, cylinder capacity 1 500 < cm3 ≤ 2 500 | 18 | 18 | 10 | 18 | 15 |  |
| 84082030 | Diesel engines/semi-diesel, for vehicles of chapter 87, cylinder capacity 2 500 < cm3 ≤ 3 500 | 18 | 18 | 10 | 18 | 15 |  |
| 84082090 | Other diesel engines/semi-diesel, for vehicles of chapter 87 | 18 | 18 | 10 | 18 | 15 |  |
| 84089010 | Other diesel engines, stationary, power ≥ 337,5 kW, rpm > 1 000 | 0 | 0 | 0 | 0 | 0 |  |
| 84089090 | Other diesel engines/semi-diesel | 14 | 14 | 2 | 0 | 15 |  |
| 84091000 | Parts for aircraft engines | 0 | 0 | 0 | 0 | 0 |  |
| 84099111 | Connecting rods for combustion engines | 16 | 16 | 10 | 16 | 10 |  |
| 84099112 | Cylinder blocks, cylinder heads, etc. for combustion engines | 16 | 16 | 10 | 16 | 10 |  |
| 84099113 | Carburetors for combustion engines | 2 | 2 | 2 | 2 | 10 |  |
| 84099114 | Valves of admission or of escape, for combustion engines | 16 | 16 | 10 | 16 | 10 |  |
| 84099115 | Intake or exhaust manifolds, for combustion engines | 16 | 16 | 10 | 16 | 10 |  |
| 84099116 | Rings of segment, for combustion engines | 16 | 16 | 10 | 16 | 15 |  |
| 84099117 | Valve guides, for combustion engines | 16 | 16 | 10 | 16 | 10 |  |
| 84099118 | Other carburators for motors of piston | 16 | 16 | 10 | 16 | 10 |  |
| 84099120 | Pistons, for combustion engines | 16 | 16 | 10 | 16 | 15 |  |
| 84099130 | Cylinder liners, for combustion engines | 16 | 16 | 10 | 16 | 10 |  |
| 84099140 | Electronic injection, for combustion engines | 16 | 16 | 2 | 2 | 10 |  |
| 84099190 | Other parts for combustion engines | 16 | 16 | 10 | 16 | 10 |  |
| 84099912 | Cylinder blocks, cylinder heads, etc. for diesel engines/semi diesel | 16 | 16 | 10 | 16 | 10 |  |
| 84099914 | Valves of admission or of escape, for diesel engines/semi diesel | 16 | 16 | 10 | 16 | 10 |  |
| 84099915 | Intake or exhaust manifolds, for diesel and semi-diesel engines | 16 | 16 | 10 | 16 | 10 |  |
| 84099917 | Valve guides, for diesel or semi-diesel engines | 16 | 16 | 10 | 16 | 10 |  |
| 84099921 | Other pistons, diameter ≥ 200 mm, for diesel or semi-diesel engines | 2 | 2 | 2 | 2 | 10 |  |
| 84099929 | Other pistons, for diesel or semi-diesel engines | 16 | 16 | 10 | 16 | 10 |  |
| 84099930 | Cylinder liners, for diesel/semi-diesel engines | 16 | 16 | 10 | 16 | 10 |  |
| 84099941 | Connecting rods, weight ≥ 30 kg, for diesel/semi-diesel engines | 2 | 2 | 2 | 2 | 8 |  |
| 84099949 | Other connecting rods for diesel/semi‑diesel engines | 16 | 16 | 10 | 16 | 10 |  |
| 84099951 | Cylinder heads, with diameter ≥ 200 mm for diesel/semi-diesel engines | 2 | 2 | 2 | 2 | 10 |  |
| 84099959 | Other cylinder heads for diesel/semi-diesel engines | 16 | 16 | 10 | 16 | 10 |  |
| 84099961 | Fuel injectors/nozzle, diameter ≥ 20 mm for diesel/semi-diesel engines | 2 | 2 | 2 | 2 | 10 |  |
| 84099969 | Other fuel nozzles for diesel or semi-diesel engines | 16 | 16 | 10 | 16 | 10 |  |
| 84099971 | Rings of segment, diameter ≥ 200 mm for diesel engines or semidiesel | 2 | 2 | 2 | 2 | 10 |  |
| 84099979 | Other piston rings, for diesel/semi-diesel engines | 16 | 16 | 10 | 16 | 10 |  |
| 84099991 | Cylinder welded shirts by head with a diameter ≥ 200 mm | 2 | 2 | 2 | 2 | 10 |  |
| 84099999 | Other parts for diesel and semi diesel engines | 16 | 16 | 10 | 16 | 10 |  |
| 84101100 | Hydraulic turbines and water wheels, power ≤ 1 000 kW | 14 | 14 | 0 | 0 | 15 |  |
| 84101200 | Hydraulic turbines and water wheels, 1 000 kW < power ≤ 10 000 kW | 14 | 14 | 0 | 0 | 15 |  |
| 84101300 | Hydraulic turbines and water wheels, power > 10 000 kW | 14 | 14 | 0 | 0 | 15 |  |
| 84109000 | Parts of hydraulic turbines/water wheels, including regulators | 14 | 14 | 0 | 0 | 10 |  |
| 84111100 | Turbo-jets of a thrust ≤ 25 kN | 0 | 0 | 0 | 0 | 0 |  |
| 84111200 | Turbo-jets of a thrust > 25 kN | 0 | 0 | 0 | 0 | 0 |  |
| 84112100 | Turbo-propellers of power ≤ 1 100 kW | 0 | 0 | 0 | 0 | 0 |  |
| 84112200 | Turbo-propellers of power > 1 100 kW | 0 | 0 | 0 | 0 | 0 |  |
| 84118100 | Other gas turbines, of power ≤ 5 000 kW | 0 | 0 | 0 | 0 | 0 |  |
| 84118200 | Other gas turbines, of power > 5 000 kW | 0 | 0 | 0 | 0 | 0 |  |
| 84119100 | Parts of turbo-jets or of turbo-propellers | 0 | 0 | 0 | 0 | 0 |  |
| 84119900 | Parts of other gas turbines | 0 | 0 | 0 | 0 | 0 |  |
| 84121000 | Reaction engines, except turbo-jets | 0 | 0 | 0 | 0 | 0 |  |
| 84122110 | Hydraulic cylinders | 14 | 14 | 2 | 2 | 10 |  |
| 84122190 | Other hydraulic power engine motors, with linear acting cylinders | 14 | 14 | 0 | 2 | 15 |  |
| 84122900 | Other hydraulic power motors | 14 | 14 | 0 | 2 | 10 |  |
| 84123110 | Hydraulic cylinders | 14 | 14 | 0 | 2 | 10 |  |
| 84123190 | Other pneumatic power motors, with linear acting cylinders | 14 | 14 | 0 | 2 | 15 |  |
| 84123900 | Other pneumatic power motors | 14 | 14 | 2 | 2 | E |  |
| 84128000 | Other engines and motors | 14 | 14 | 2 | 2 | 15 |  |
| 84129010 | Parts of reaction propellers | 14 | 14 | 2 | 0 | 10 |  |
| 84129020 | Parts of vapour machines, with linear acting cylinders | 14 | 14 | 0 | 2 | 10 |  |
| 84129080 | Parts of hydraulic/pneumatic motors, with rectilinear movement | 14 | 14 | 0 | 2 | 10 |  |
| 84129090 | Parts of other engines and motors | 14 | 14 | 0 | 2 | 15 |  |
| 84131100 | Pumps for dispensing fuel/lubricants in filling-stations, etc. | 14 | 14 | 0 | 0 | 10 |  |
| 84131900 | Pumps for liquids with a measuring device etc. | 14 | 14 | 0 | 2 | E |  |
| 84132000 | Hand pumps for liquids | 18 | 18 | 18 | 18 | 15 |  |
| 84133010 | Pumps for gasoline/alcohol, for combustion engine | 18 | 18 | 10 | 18 | 15 |  |
| 84133020 | Fuel injectors for diesel/semidiesel engine | 18 | 18 | 10 | 18 | 15 |  |
| 84133030 | Pumps for lubricant oil, for combustion engine diesel/semi-diesel | 18 | 18 | 10 | 18 | 10 |  |
| 84133090 | Other pumps for fuels, etc. for combustion engine diesel/semi-diesel | 18 | 18 | 10 | 18 | 10 |  |
| 84134000 | Concrete pumps | 2 | 14 | 0 | 0 | 15 |  |
| 84135010 | Reciprocating displacement pumps, 5 hp < potency ≤ 600 hp | 14 | 14 | 0 | 2 | 15 |  |
| 84135090 | Other reciprocating positive displacement pumps | 14 | 14 | 0 | 2 | 10 |  |
| 84136011 | Rotary positive displacement pumps, flow ≤ 300 l/min of gear pumps | 14 | 14 | 2 | 2 | 10 |  |
| 84136019 | Other rotary positive displacement pumps, flow ≤ 300 l/min | 14 | 14 | 0 | 2 | 10 |  |
| 84136090 | Other rotary positive displacement pumps | 14 | 14 | 0 | 2 | 10 |  |
| 84137010 | Submersible electric pumps | 14 | 14 | 0 | 2 | 15 |  |
| 84137080 | Other centrifugal pumps, flow ≤ 300 litres/minutes | 14 | 14 | 0 | 2 | 15 |  |
| 84137090 | Other centrifugal pumps | 35 | 14 | 0 | 2 | E |  |
| 84138100 | Other pumps for liquids | 14 | 14 | 0 | 2 | 15 |  |
| 84138200 | Liquid elevators | 14 | 14 | 0 | 2 | 15 |  |
| 84139110 | Rods of pumping for oil extraction | 14 | 14 | 0 | 2 | 10 |  |
| 84139190 | Other parts of pumps for liquids | 14 | 14 | 0 | 2 | 15 |  |
| 84139200 | Parts of elevators of liquids | 14 | 14 | 0 | 2 | 10 |  |
| 84141000 | Vacuum pumps | 14 | 14 | 0 | 2 | 10 |  |
| 84142000 | Hand or foot-operated air pumps | 18 | 18 | 18 | 18 | E |  |
| 84143011 | Hermetic moto-compressor, capacity < 4 700 calories/hour | 0 | 18 | 18 | 18 | 15 |  |
| 84143019 | Other hermetic moto-compressors refrigerating equipment | 0 | 0 | 0 | 0 | 0 |  |
| 84143091 | Compressor for refrigerating equipment, capacity ≤ 16 000 calories/hour | 18 | 18 | 18 | 18 | 10 |  |
| 84143099 | Other compressors for refrigerating equipment | 14 | 14 | 0 | 0 | 15 |  |
| 84144010 | Air compressors, of alternative displacement | 14 | 14 | 0 | 0 | 10 |  |
| 84144020 | Air compressor, of screw, mounted wheeled chassis for towing | 14 | 14 | 0 | 0 | E |  |
| 84144090 | Other air compressors, mounted on a wheeled chassis for towing | 14 | 14 | 0 | 0 | 10 |  |
| 84145110 | Table fan, with electric motor, power ≤ 125 W | 20 | 20 | 17 | 20 | 10 |  |
| 84145120 | Celling fan, with electric motor, power ≤ 125 W | 20 | 20 | 17 | 20 | 10 |  |
| 84145190 | Other fans with electric motor, power ≤ 125 W | 35 | 20 | 17 | 20 | 15 |  |
| 84145910 | Micro-fans with housing area < 90 cm2 | 0 | 0 | 0 | 0 | 0 |  |
| 84145990 | Other fans | 35 | 14 | 0 | 2 | 15 |  |
| 84146000 | Hoods having a maximum horizontal side ≤ 120 cm | 20 | 20 | 20 | 20 | 10 |  |
| 84148011 | Other air compressors, stationary, of piston | 14 | 14 | 0 | 0 | 15 |  |
| 84148012 | Other air compressors, of screw | 14 | 14 | 0 | 0 | 15 |  |
| 84148013 | Other air compressors, of parallel lobes ("roots") | 14 | 14 | 0 | 0 | 15 |  |
| 84148019 | Other air compressors | 14 | 14 | 0 | 0 | 10 |  |
| 84148021 | Other superchargers, weight ≤ 50 kg, for motor explosion/diesel | 14 | 14 | 0 | 2 | 10 |  |
| 84148022 | Other superchargers, weight > 50 kg, for motor explosion/diesel | 14 | 14 | 2 | 2 | 15 |  |
| 84148029 | Other air tube compressors | 14 | 14 | 0 | 2 | 10 |  |
| 84148031 | Other compressors of gas, of piston | 14 | 14 | 0 | 0 | 15 |  |
| 84148032 | Other compressors of gas, of screw | 14 | 14 | 2 | 0 | 15 |  |
| 84148033 | Other compressors of gas, centrifugal, flow max < 22 000 m3/h | 2 | 14 | 2 | 14 | 10 |  |
| 84148038 | Other compressors of gas, centrifugal | 0 | 0 | 0 | 0 | 0 |  |
| 84148039 | Other compressors of gas | 14 | 14 | 0 | 2 | 10 |  |
| 84148090 | Other air pumps/extractor hoods for extraction/recycling | 14 | 14 | 0 | 0 | E |  |
| 84149010 | Parts of air or vacuum pumps | 14 | 14 | 0 | 2 | 10 |  |
| 84149020 | Parts of fans or extractor hoods | 14 | 14 | 11 | 14 | 15 |  |
| 84149031 | Piston, of air compressors/other gas | 14 | 14 | 2 | 2 | 15 |  |
| 84149032 | Piston rings, for air compressors/other gas | 14 | 14 | 0 | 2 | 15 |  |
| 84149033 | Cylinder blocks/cylinder heads/sumps, for compressors | 14 | 14 | 2 | 2 | 15 |  |
| 84149034 | Valves of air compressors/other gas | 14 | 14 | 0 | 2 | 10 |  |
| 84149039 | Other parts of air compressors/other gas | 2 | 14 | 0 | 2 | 10 |  |
| 84151011 | Air-conditioning machines ("split system" type), capacity ≤ 30 000 cal/h, for window/walls | 18 | 18 | 14 | 18 | 15 |  |
| 84151019 | Other air-conditioning machines, capacity ≤ 30 000 cal/h, for window/walls | 20 | 20 | 16 | 20 | 15 |  |
| 84151090 | Other air-conditioning machines, for window, etc | 14 | 14 | 2 | 0 | 15 |  |
| 84152010 | Air- conditioning machines, capacity ≤ 30 000 cal/h, for motor vehicles | 18 | 18 | 10 | 18 | 10 |  |
| 84152090 | Other air-conditioning machines, for motor vehicles | 14 | 14 | 0 | 2 | 10 |  |
| 84158110 | Other air- conditioning machines, refrigerator device and thermal cycle inversion valve (reversing heat pumps) ≤ 30 000 c/h | 18 | 18 | 18 | 18 | 15 |  |
| 84158190 | Other air-conditioning machines, refrigerator device and thermal cycle inversion valve (reversing heat pumps) | 2 | 14 | 0 | 0 | 15 |  |
| 84158210 | Other air-conditioning machines, refrigerator device, capacity ≤ 30 000 c/h | 18 | 18 | 18 | 18 | 15 |  |
| 84158290 | Other air-conditioning machines, refrigerator device | 14 | 14 | 0 | 0 | 15 |  |
| 84158300 | Other air-conditioning machines, without refrigerator device | 14 | 14 | 0 | 0 | 15 |  |
| 84159010 | Internal evaporating air conditioning unit | 18 | 18 | 18 | 18 | 15 |  |
| 84159020 | External air conditioning unit, split system, capacity ≤ 30 frig/h | 18 | 18 | 18 | 18 | 15 |  |
| 84159090 | Other air conditioning units | 14 | 14 | 0 | 2 | 10 |  |
| 84161000 | Furnace burners, of liquid fuel | 14 | 14 | 2 | 2 | 15 |  |
| 84162010 | Furnace burners, of gas | 14 | 14 | 2 | 2 | 15 |  |
| 84162090 | Other furnace burners, including combination burners | 14 | 14 | 2 | 2 | 15 |  |
| 84163000 | Mechanical stokers, including their mechanical grates, etc. | 14 | 14 | 2 | 2 | 15 |  |
| 84169000 | Parts of burners, mechanical stokers, etc. | 14 | 14 | 0 | 2 | 15 |  |
| 84171010 | Industrial furnaces, for melting metals, non-electric | 14 | 14 | 2 | 0 | E |  |
| 84171020 | Industrial furnaces, for heat-treatment of metals, non-electric | 14 | 14 | 2 | 0 | 15 |  |
| 84171090 | Other furnaces, for roasting, etc. made of ores/metals, non-electric | 14 | 14 | 0 | 0 | 15 |  |
| 84172000 | Industrial furnaces, for bakery, pastry shop, etc., non-electric | 35 | 14 | 2 | 0 | 15 |  |
| 84178010 | Industrial furnaces, for ceramic, non‑electric, | 14 | 14 | 2 | 0 | 15 |  |
| 84178020 | Industrial furnaces, for glass-melting, non‑electric | 0 | 0 | 0 | 0 | 0 |  |
| 84178090 | Other industrial or laboratory furnaces, non-electric | 14 | 14 | 0 | 0 | 15 |  |
| 84179000 | Parts of industrial or laboratory furnaces, non-electric | 14 | 14 | 0 | 2 | 15 |  |
| 84181000 | Refrigerators combined with freezers, with separated external doors | 20 | 20 | 20 | 20 | 10 |  |
| 84182100 | Refrigerators for domestic use, of compression type | 20 | 20 | 20 | 20 | 10 |  |
| 84182900 | Other refrigerators for domestic use | 20 | 20 | 20 | 20 | 10 |  |
| 84183000 | Freezers of the chest type, capacity ≤ 800 l | 20 | 20 | 20 | 20 | E |  |
| 84184000 | Freezers of the upright type, capacity ≤ 900 l | 20 | 20 | 20 | 20 | E |  |
| 84185010 | Other freezers | 14 | 14 | 2 | 0 | 10 |  |
| 84185090 | Other refrigerating cabinets, display counter, etc. | 35 | 14 | 0 | 10 | 15 |  |
| 84186100 | Heat pumps, excluding air-conditioning machines of heading 8415 | 14 | 14 | 0 | 14 | 10 |  |
| 84186910 | Ice cream making machines, non-domestic use | 14 | 14 | 0 | 0 | E |  |
| 84186920 | Milk coolers | 14 | 14 | 0 | 0 | E |  |
| 84186931 | Water or juice supply fountains | 18 | 18 | 18 | 18 | 10 |  |
| 84186932 | Aerated beverage supply fountains | 18 | 18 | 18 | 18 | 10 |  |
| 84186940 | Equipment for cooling/air-condition, capacity ≤ 30 000 c/h | 4 | 18 | 18 | 18 | 10 |  |
| 84186991 | Water coolers, with lithium bromide absorber | 0 | 0 | 0 | 0 | 0 |  |
| 84186999 | Other materials/machinery/devices for freezing, and heat pumps | 14 | 14 | 0 | 0 | 10 |  |
| 84189100 | Furniture designed to receive refrigerated/freezer equipment | 16 | 16 | 16 | 16 | 10 |  |
| 84189900 | Other parts of refrigerators, freezers, etc. | 14 | 14 | 0 | 14 | 10 |  |
| 84191100 | Instantaneous gas water heaters | 20 | 20 | 20 | 20 | 10 |  |
| 84191910 | Solar powered water heaters | 20 | 20 | 20 | 20 | E |  |
| 84191990 | Other instantaneous water heaters, non‑electric, etc | 20 | 20 | 20 | 20 | E |  |
| 84192000 | Medical, surgical or laboratory sterilisers | 14 | 14 | 0 | 0 | 10 |  |
| 84193100 | Dryers for agricultural products | 14 | 14 | 0 | 0 | 15 |  |
| 84193200 | Dryers for wood, paper pulp, paper or paperboard | 2 | 14 | 0 | 0 | 10 |  |
| 84193900 | Other dryers | 35 | 14 | 0 | 0 | E |  |
| 84194010 | Machinery for distilling water | 14 | 14 | 0 | 0 | 15 |  |
| 84194020 | Machinery for distilling or rectifying alcohols, etc | 14 | 14 | 2 | 0 | 15 |  |
| 84194090 | Other distilling or rectifying plant | 35 | 14 | 0 | 0 | 15 |  |
| 84195010 | Heat exchange units, plate type | 14 | 14 | 2 | 0 | E |  |
| 84195021 | Heat exchange units, tubular, metallic | 14 | 14 | 2 | 0 | 15 |  |
| 84195022 | Heat exchange units, tubular, of graphite | 2 | 14 | 2 | 0 | 10 |  |
| 84195029 | Other heat exchange units, tubular | 14 | 14 | 0 | 0 | 10 |  |
| 84195090 | Other heat exchange units | 14 | 14 | 2 | 2 | 10 |  |
| 84196000 | Machinery for liquefying air or other gases | 14 | 14 | 2 | 0 | 10 |  |
| 84198110 | Autoclaves for making hot drinks or for heating food | 14 | 14 | 0 | 0 | 15 |  |
| 84198190 | Other machinery for making hot drinks, etc. | 35 | 14 | 0 | 0 | E |  |
| 84198911 | Food sterilizers, ultra-high temperature, vapour injection, capacity ≥ 6 500 l/h | 0 | 0 | 0 | 0 | 0 |  |
| 84198919 | Other sterilizers | 14 | 14 | 0 | 0 | 15 |  |
| 84198920 | Ovens | 14 | 14 | 0 | 0 | 15 |  |
| 84198930 | Roasting plant | 14 | 14 | 0 | 0 | 15 |  |
| 84198940 | Evaporators | 14 | 14 | 0 | 0 | 10 |  |
| 84198991 | Refrigerated container, with refrigerant circulator device | 14 | 14 | 0 | 0 | 15 |  |
| 84198999 | Other machinery/device for treatment of materials through operation involving temperature change | 2 | 14 | 0 | 0 | 10 |  |
| 84199010 | Parts of instantaneous water heaters, non-electric, etc. | 16 | 16 | 16 | 16 | 15 |  |
| 84199020 | Parts of distilling or of rectifying columns | 14 | 14 | 2 | 2 | 10 |  |
| 84199031 | Corrugated plate, of stainless steel/aluminium, with heat-exchange surface > 0,4 m2 | 0 | 0 | 0 | 0 | 0 |  |
| 84199039 | Other plates of heat exchange units | 14 | 14 | 0 | 2 | 10 |  |
| 84199040 | Other parts of machinery for making hot drinks, etc. | 14 | 14 | 0 | 2 | 10 |  |
| 84199090 | Other parts of machinery/device for treatment of materials through operation involving temperature change | 14 | 14 | 0 | 2 | 10 |  |
| 84201010 | Calenders/rolling machines, for paper or paperboard | 14 | 14 | 0 | 0 | 15 |  |
| 84201090 | Other calenders or rolling machines | 2 | 14 | 0 | 0 | 15 |  |
| 84209100 | Cylinders for calenders or rolling machines | 14 | 14 | 0 | 2 | 15 |  |
| 84209900 | Other parts of calenders or rolling machines | 14 | 14 | 0 | 2 | 10 |  |
| 84211110 | Centrifuges for cream separation, capacity of milk production > 30 000 l/hour | 0 | 0 | 0 | 0 | 0 |  |
| 84211190 | Other centrifuges for cream separation | 14 | 14 | 0 | 0 | 15 |  |
| 84211210 | Clothes-dryers, centrifuge, capacity of drying clothes ≤ 6kg | 20 | 20 | 20 | 20 | 15 |  |
| 84211290 | Other clothes-dryers, centrifuges | 14 | 14 | 0 | 0 | 15 |  |
| 84211910 | Laboratory centrifuges, for analysis/scientific research | 14 | 14 | 0 | 0 | 15 |  |
| 84211990 | Other centrifuges | 14 | 14 | 0 | 0 | 15 |  |
| 84212100 | Devices for filtering or purifying water | 14 | 14 | 0 | 0 | 15 |  |
| 84212200 | Machinery for filtering or purifying beverages, excluding water | 14 | 14 | 0 | 0 | E |  |
| 84212300 | Devices for filtering mineral oils in spark‑ignition or compression-ignition engines | 16 | 16 | 5 | 16 | E |  |
| 84212911 | Dialysers capillary type | 0 | 0 | 0 | 0 | 0 |  |
| 84212919 | Other dialysers | 0 | 0 | 0 | 0 | 0 |  |
| 84212920 | Reverse osmosis modules | 14 | 14 | 0 | 0 | 10 |  |
| 84212930 | Filter presses for liquid | 14 | 14 | 2 | 0 | 15 |  |
| 84212990 | Other devices for filtering or purifying liquid | 14 | 14 | 0 | 2 | 10 |  |
| 84213100 | Intake air filters, for internal combustion engines/diesel | 16 | 16 | 5 | 16 | 10 |  |
| 84213910 | Electrostatic filters for gases | 14 | 14 | 0 | 0 | 10 |  |
| 84213920 | Catalytic conversion scrubbers for vehicle exhaust gases | 18 | 18 | 18 | 18 | 10 |  |
| 84213930 | Oxygen concentrators for purifying air, capacity ≤ 6 l/min | 0 | 0 | 0 | 0 | 0 |  |
| 84213990 | Other devices for filtering or purifying gases | 35 | 14 | 0 | 0 | 15 |  |
| 84219110 | Parts of clothes-dryers, centrifuges, clothes capacity ≤ 6 kg | 16 | 16 | 16 | 16 | 15 |  |
| 84219191 | Rotative drums with plates/disks, weight > 300 kg | 0 | 0 | 0 | 0 | 0 |  |
| 84219199 | Other parts of centrifuges | 14 | 14 | 0 | 2 | 10 |  |
| 84219910 | Parts of devices for filtering or purifying gases | 14 | 14 | 0 | 2 | 15 |  |
| 84219920 | Equipment parts for blood, etc. for hemodialysis | 0 | 0 | 0 | 0 | 0 |  |
| 84219991 | Membrane cartridges for reverse osmosis machinery | 0 | 0 | 0 | 0 | 0 |  |
| 84219999 | Other device parts for filtering or purifying liquid, etc. | 14 | 14 | 2 | 2 | 10 |  |
| 84221100 | Dishwashing machines, domestic use | 20 | 20 | 20 | 20 | 15 |  |
| 84221900 | Other dishwashing machines | 14 | 14 | 0 | 0 | 15 |  |
| 84222000 | Devices for cleaning/drying bottles/other containers | 14 | 14 | 0 | 0 | 15 |  |
| 84223010 | Devices for filling/closing/sealing, etc. bottles | 14 | 14 | 0 | 0 | 15 |  |
| 84223021 | Devices for filling boxes/bags with powder/granules | 14 | 14 | 0 | 0 | 15 |  |
| 84223022 | Devices for filling/closing/packing packagings of paper/paperboard, etc. | 0 | 0 | 0 | 0 | 0 |  |
| 84223023 | Devices for filling, closing tubes, capacity ≥ 100 unit/min | 0 | 0 | 0 | 0 | 0 |  |
| 84223029 | Devices for filling/closing/sealing cans, etc. | 14 | 14 | 0 | 0 | 15 |  |
| 84223030 | Devices for carbonating beverages | 14 | 14 | 0 | 0 | 10 |  |
| 84224010 | Horizontal devices for packing of long nutritious masses, etc, pillow pack | 0 | 0 | 0 | 0 | 0 |  |
| 84224020 | Automatic devices for packing tube/metal bar, etc. | 0 | 0 | 0 | 0 | 0 |  |
| 84224030 | Devices for packing paper/paperboard, capacity ≥ 5 000/h | 0 | 0 | 0 | 0 | 0 |  |
| 84224090 | Other devices for packing or wrapping goods | 14 | 14 | 0 | 0 | 15 |  |
| 84229010 | Parts of dishwashing machines, domestic type | 16 | 16 | 16 | 16 | 15 |  |
| 84229090 | Devices parts for cleaning/drying/filling/closing, etc. | 14 | 14 | 0 | 2 | 15 |  |
| 84231000 | Personal weight machines, including baby scales, domestic use scales | 20 | 20 | 20 | 20 | E |  |
| 84232000 | Scales for continuous weighing of goods on conveyors | 14 | 14 | 0 | 0 | E |  |
| 84233011 | Functional units consisting of scales peripheral devices | 14 | 14 | 0 | 0 | 15 |  |
| 84233019 | Other hopper scales | 2 | 14 | 0 | 0 | 15 |  |
| 84233090 | Constant weighting scales and bagging scales | 14 | 14 | 2 | 0 | 15 |  |
| 84238110 | Weighing device, capacity ≤ 30 kg, with label printer/recording | 14 | 14 | 0 | 0 | 15 |  |
| 84238190 | Other weighing devices, capacity ≤ 30 kg | 14 | 14 | 0 | 0 | 15 |  |
| 84238200 | Weighing devices, 30 kg < capacity ≤ 5 000 kg | 14 | 14 | 0 | 0 | E |  |
| 84238900 | Other weighing devices | 14 | 14 | 0 | 0 | 15 |  |
| 84239010 | Weights for scales | 16 | 16 | 16 | 16 | 15 |  |
| 84239021 | Parts of personal weighing device, including baby scales/domestic use | 16 | 16 | 16 | 16 | E |  |
| 84239029 | Parts of weighing devices, including scale | 14 | 14 | 0 | 2 | 10 |  |
| 84241000 | Fire extinguishers, whether or not charged | 16 | 16 | 5 | 16 | 10 |  |
| 84242000 | Spray guns and similar appliances | 14 | 14 | 0 | 0 | 15 |  |
| 84243010 | Devices for pipe unclogging or cleaning, water jet | 14 | 14 | 0 | 0 | 15 |  |
| 84243020 | Sandblasting devices, for clothes | 0 | 0 | 0 | 0 | 0 |  |
| 84243030 | Waterjet drilling machines, pression ≥ 10 MPa | 0 | 0 | 0 | 0 | 0 |  |
| 84243090 | Other steam or sandblasting machines, etc. | 14 | 14 | 0 | 0 | 15 |  |
| 84248111 | Manual devices for spraying fungicide, etc. | 16 | 16 | 16 | 16 | 15 |  |
| 84248119 | Other mechanical devices to spray fungicides/insecticide, etc | 14 | 14 | 0 | 0 | 15 |  |
| 84248121 | Sprinklers and irrigations systems, for aspersion | 14 | 14 | 0 | 0 | 15 |  |
| 84248129 | Other appliances sprinklers and system irrigations | 14 | 14 | 0 | 0 | 15 |  |
| 84248190 | Other devices for agricultural or horticultural | 14 | 14 | 0 | 0 | 15 |  |
| 84248910 | Spraying device, with pressure button, etc. for spraying liquids/powders/foams | 16 | 16 | 16 | 16 | 15 |  |
| 84248920 | Automatic devices for spraying lubricants on pneumatics with drying system by hot air | 0 | 0 | 0 | 0 | 0 |  |
| 84248990 | Other mechanical devices, for projecting, etc. liquid/powders | 2 | 14 | 0 | 0 | 10 |  |
| 84249010 | Parts of manual fire extinguishers/spraying devices | 14 | 14 | 14 | 14 | 15 |  |
| 84249090 | Parts of other mechanical devices for projecting etc. liquids/powders, etc | 14 | 14 | 2 | 2 | 10 |  |
| 84251100 | Pulley tackle and hoists, powered by electric motor | 35 | 14 | 0 | 0 | 15 |  |
| 84251910 | Pulley tackle and hoists, manual | 16 | 16 | 5 | 16 | 15 |  |
| 84251990 | Other pulley tackle and hoists | 14 | 14 | 0 | 0 | 10 |  |
| 84253110 | Pit-head/capstans, powered by electric motor, capacity ≤ 100 t | 14 | 14 | 0 | 0 | 15 |  |
| 84253190 | Other pit-head/capstans, powered by electric motor | 14 | 14 | 0 | 0 | 10 |  |
| 84253910 | Other pit-head and capstans, capacity ≤ 100 t | 14 | 14 | 0 | 0 | 10 |  |
| 84253990 | Other pit-head and capstans | 14 | 14 | 0 | 0 | 15 |  |
| 84254100 | Built-in jacking systems, garage/etc. use | 14 | 14 | 0 | 0 | 15 |  |
| 84254200 | Jacks and hoists, hydraulic | 18 | 18 | 5 | 18 | 15 |  |
| 84254910 | Jacks and hoists, manual | 16 | 16 | 5 | 16 | 15 |  |
| 84254990 | Other jacks and hoists | 14 | 14 | 0 | 0 | 15 |  |
| 84261100 | Bridges and beams, rolling, of fixed supports | 14 | 14 | 0 | 0 | 15 |  |
| 84261200 | Mobile lifting frames on tyres and straddle carriers | 14 | 14 | 0 | 0 | 15 |  |
| 84261900 | Other porches and bridge-cranes | 14 | 14 | 0 | 0 | 15 |  |
| 84262000 | Tower cranes | 2 | 14 | 0 | 0 | 15 |  |
| 84263000 | Portal or pedestal jib cranes | 14 | 14 | 2 | 0 | 15 |  |
| 84264110 | Machinery self-propelled, pneumatic, capacity ≥ 60 t | 0 | 0 | 0 | 0 | 0 |  |
| 84264190 | Other self-propelled machinery, pneumatic | 2 | 14 | 0 | 0 | 10 |  |
| 84264910 | Self-propelled machinery track-laying, lifting capacity ≥ 70 t | 0 | 0 | 0 | 0 | 0 |  |
| 84264990 | Other self-propelled machinery | 14 | 14 | 0 | 0 | 10 |  |
| 84269100 | Machinery of designed for mounting on road vehicles | 14 | 14 | 0 | 2 | 10 |  |
| 84269900 | Ships' derricks and other cranes | 14 | 14 | 0 | 0 | 10 |  |
| 84271011 | Self-propelled fork-lift trucks, powered by electric motor capacity > 6,5 t | 14 | 14 | 0 | 0 | 15 |  |
| 84271019 | Other self-propelled fork-lift trucks, powered by electric motor | 2 | 14 | 0 | 0 | 10 |  |
| 84271090 | Other self-propelled cargo handling vehicles, powered by electric motor | 14 | 14 | 0 | 0 | 15 |  |
| 84272010 | Other self-propelled fork-lift trucks, capacity > 6,5 t | 14 | 14 | 0 | 0 | 15 |  |
| 84272090 | Other self-propelled vehicles for moving cargo | 14 | 14 | 0 | 0 | 10 |  |
| 84279000 | Other fork-lift trucks fitted with lifting/handling equipment | 14 | 14 | 0 | 0 | 15 |  |
| 84281000 | Lifts and skip hoists | 14 | 14 | 0 | 0 | 15 |  |
| 84282010 | Mobile tubular conveyors (transfer machines), driven by a motor with a power greater than > 120 hp, pneumatic | 14 | 14 | 2 | 0 | 10 |  |
| 84282090 | Other pneumatic elevators and conveyors | 14 | 14 | 2 | 0 | 10 |  |
| 84283100 | Elevators/conveyors devices, for goods, for underground use | 14 | 14 | 2 | 0 | 15 |  |
| 84283200 | Elevators/conveyors devices, for goods, bucket type | 14 | 14 | 2 | 0 | 10 |  |
| 84283300 | Elevators/conveyors devices, for goods, belt type | 2 | 14 | 0 | 0 | 15 |  |
| 84283910 | Elevators/conveyors devices, for goods, chain type | 14 | 14 | 0 | 0 | 10 |  |
| 84283920 | Elevators/conveyors devices, for goods, motorized roller type | 14 | 14 | 2 | 0 | E |  |
| 84283930 | Elevators/conveyors devices of lateral tweezers, for newspaper transport | 0 | 0 | 0 | 0 | 0 |  |
| 84283990 | Other elevators/conveyors devices, for goods | 14 | 14 | 0 | 0 | 15 |  |
| 84284000 | Escalators and moving walkways | 2 | 14 | 0 | 0 | 15 |  |
| 84286000 | Cable cars (including chairlifts and ski lifts); traction mechanisms for funiculars | 14 | 14 | 2 | 0 | 10 |  |
| 84289010 | Machinery for disembarkation of lifeboats, etc. | 14 | 14 | 2 | 0 | 10 |  |
| 84289020 | Automatic conveyor-elevators, with horizontal movement etc. | 0 | 0 | 0 | 0 | 0 |  |
| 84289030 | Machines for piling periodicals, arranged in alternating directions, capacity ≥80 000 copies/hour | 0 | 0 | 0 | 0 | 0 |  |
| 84289090 | Other machines and equipment for load lifting, loading or unloading, etc. | 2 | 14 | 0 | 0 | 10 | ex Category "0" only for: "Lift chairs for the transport of people with physical disabilities or people with reduced mobility, which enable a person's movements up and down stairs, with a nominal capacity of up to 125 kg, speed of 6 meters per minute, maximum linear travel of 7.1 meters, inclinations between 28 and 53°, equipped with seats, with articulated arm supports and footrests, safety belt, gear motor with electronic control board, independent sealed batteries, sets of aluminium rails with metal supports and zipper." |
| 84291110 | Bulldozers and angledozers, of a flywheel power ≥ 520 hp | 0 | 0 | 0 | 0 | 0 |  |
| 84291190 | Other bulldozers and angledozers | 14 | 10 | 0 | 2 | 10 |  |
| 84291910 | Other bulldozers, of a flywheel power ≥ 315 hp | 0 | 0 | 0 | 0 | 0 |  |
| 84291990 | Other bulldozers and angledozers | 14 | 10 | 0 | 2 | 10 |  |
| 84292010 | Articulated motor graders, with flywheel power ≥ 275 hp | 0 | 35 | 0 | 0 | 10 |  |
| 84292090 | Other graders and levellers | 14 | 35 | 0 | 2 | 10 |  |
| 84293000 | Scrapers, self-propelled | 14 | 10 | 2 | 2 | 10 |  |
| 84294000 | Tamping machines/road rollers, self‑propelled | 14 | 14 | 0 | 2 | 15 |  |
| 84295111 | Loaders-carriers, for use in underground mines | 0 | 0 | 0 | 0 | 0 |  |
| 84295119 | Other front-loading loaders-conveyors | 14 | 14 | 0 | 2 | 10 |  |
| 84295121 | Motor infrastructures, suitable for receiving equipment of item 8430.69.1, with flywheel power ≥ 609 hp | 0 | 0 | 0 | 0 | 0 |  |
| 84295129 | Other motor infrastructures, etc. | 14 | 14 | 2 | 2 | 10 |  |
| 84295191 | Loaders/shovel loaders, of a flywheel power ≥ 399 hp | 0 | 0 | 0 | 0 | 0 |  |
| 84295192 | Loaders/shovel loaders, of a flywheel power ≤ 59 hp | 0 | 0 | 0 | 0 | 0 |  |
| 84295199 | Other loaders/shovel loaders, front loading | 14 | 14 | 0 | 2 | 10 |  |
| 84295211 | Diggers capacity load ≥ 19 m3, flywheel power ≥ 650 hp | 0 | 0 | 0 | 0 | 0 |  |
| 84295212 | Diggers capacity load ≥ 19 m3, flywheel power ≤ 54 hp | 0 | 0 | 0 | 0 | 0 |  |
| 84295219 | Other diggers with capacity load ≥ 19 m3 | 14 | 14 | 0 | 2 | 10 |  |
| 84295220 | Motor infrastructures, suitable for receiving equipment of subheadings 8430.49, 8430.61 or 8430.69, fitted or not with a rail-mounted device | 0 | 0 | 0 | 0 | 0 |  |
| 84295290 | Other excavating machines, etc., superstructure capable of 360° rotation | 14 | 14 | 0 | 2 | 10 |  |
| 84295900 | Other bulldozers, excavators, loaders, etc. | 14 | 35 | 0 | 2 | 10 |  |
| 84301000 | Piledrivers and pile-extractors | 14 | 14 | 2 | 0 | 10 |  |
| 84302000 | Snowploughs and snow-blowers | 0 | 0 | 0 | 0 | 0 |  |
| 84303110 | Coal or rock cutters, self-propelled | 0 | 0 | 0 | 0 | 0 |  |
| 84303190 | Self-propelled tunnel and gallery drilling machines | 14 | 10 | 2 | 2 | 10 |  |
| 84303910 | Other coal or rock cutters | 0 | 0 | 0 | 0 | 0 |  |
| 84303990 | Other drilling machines for tunnels and galleries | 2 | 10 | 2 | 0 | 15 |  |
| 84304110 | Percussion type cutters, self-propelled | 14 | 14 | 0 | 2 | 15 |  |
| 84304120 | Rotary drilling machinery, self-propelled | 14 | 14 | 0 | 2 | E |  |
| 84304130 | Rotary boring machinery, self-propelled | 0 | 0 | 0 | 0 | 0 |  |
| 84304190 | Other rotary boring or sinking machinery, self-propelled | 14 | 14 | 0 | 2 | 10 |  |
| 84304910 | Other drilling of percussion | 10 | 10 | 0 | 0 | 8 |  |
| 84304920 | Other rotary boring machines | 35 | 0 | 0 | 0 | 10 |  |
| 84304990 | Other drilling/boring machines | 10 | 10 | 0 | 0 | 10 |  |
| 84305000 | Other self-propelled earth-moving machinery and equipment, etc. | 14 | 10 | 0 | 2 | 10 |  |
| 84306100 | Tamping or compacting machinery, etc. except self-propelled | 14 | 14 | 0 | 0 | 10 |  |
| 84306911 | Front equipment for dig-loaders, etc. capacity>4 m3 | 0 | 0 | 0 | 0 | 0 |  |
| 84306919 | Other front equipment, etc. except self‑propelled | 14 | 14 | 0 | 2 | 10 |  |
| 84306990 | Other levelling machinery, etc. except self-propelled | 35 | 14 | 2 | 0 | 10 |  |
| 84311010 | Parts of pulley tackles, hoists, winches, etc. | 16 | 16 | 16 | 16 | 10 |  |
| 84311090 | Parts of other pulley, blocks, hoists, winches, etc. | 14 | 14 | 0 | 2 | 15 |  |
| 84312011 | Parts of self-propelled fork-lift trucks | 14 | 14 | 0 | 2 | 10 |  |
| 84312019 | Parts of other fork-lift trucks | 14 | 14 | 0 | 2 | 15 |  |
| 84312090 | Parts of other vehicles for moving loads, with lifting device | 14 | 14 | 0 | 2 | 10 |  |
| 84313110 | Parts of lifts | 14 | 14 | 2 | 2 | 10 |  |
| 84313190 | Parts of skip hoists/escalators | 14 | 14 | 0 | 2 | 10 |  |
| 84313900 | Parts of machinery of elevation of load, etc. | 14 | 14 | 0 | 2 | 10 |  |
| 84314100 | Buckets, shovels, grabs, etc. for levelling machinery | 14 | 14 | 0 | 2 | 10 |  |
| 84314200 | Bulldozer or angledozer blades | 14 | 14 | 2 | 2 | 10 |  |
| 84314310 | Parts for rotary boring machinery | 0 | 0 | 0 | 0 | 0 |  |
| 84314390 | Parts of others boring machinery/perforation | 14 | 14 | 0 | 2 | 10 |  |
| 84314910 | Parts of cranes, other machinery of load/discharge | 14 | 14 | 0 | 2 | 10 |  |
| 84314921 | Booths for levelling machinery/appliance, etc. | 10 | 10 | 2 | 0 | 10 |  |
| 84314922 | Tracks for machines or apparatus of heading 84.29 or 84.30 | 14 | 14 | 0 | 0 | 10 |  |
| 84314923 | Fuel tanks and other reservoirs | 0 | 14 | 0 | 0 | 10 |  |
| 84314929 | Other parts of levelling machinery, etc. | 0 | 0 | 0 | 0 | 0 |  |
| 84321000 | Ploughs | 14 | 14 | 2 | 0 | 10 |  |
| 84322100 | Disc harrows, used agricultural, etc. for soil preparation | 14 | 14 | 2 | 0 | 10 |  |
| 84322900 | Other harrows, scarifiers, cultivators, weeders, hoes, etc. | 14 | 14 | 2 | 0 | E |  |
| 84323010 | Seeders-fertilizers | 14 | 14 | 2 | 0 | E |  |
| 84323090 | Other seeders, planters and transplanters | 35 | 14 | 0 | 0 | 15 |  |
| 84324000 | Manure spreaders/fertilizer distributors | 14 | 14 | 2 | 0 | 15 |  |
| 84328000 | Other machinery, etc. for soil preparation | 14 | 14 | 0 | 0 | 10 |  |
| 84329000 | Parts of machinery, etc. for soil preparation | 14 | 14 | 2 | 2 | 15 |  |
| 84331100 | Lawn mowers, motorized device cuts in a horizontal plan | 35 | 18 | 18 | 18 | 15 |  |
| 84331900 | Other lawn mowers | 18 | 18 | 18 | 18 | E |  |
| 84332010 | Harvesters, including cutter bars for mounting on tractors, row-conditioning device of finger rotor and comb etc. | 14 | 14 | 0 | 0 | 10 |  |
| 84332090 | Other mowers, including cutter bars for tractor mounting | 35 | 14 | 0 | 0 | 10 |  |
| 84333000 | Other haymaking machinery | 14 | 14 | 0 | 0 | 15 |  |
| 84334000 | Straw or fodder balers, including pick-up balers | 14 | 14 | 0 | 0 | E |  |
| 84335100 | Combine harvester-threshers | 14 | 14 | 0 | 0 | 10 |  |
| 84335200 | Other threshing machinery | 14 | 14 | 2 | 2 | 10 |  |
| 84335300 | Root or tuber harvesting machine | 14 | 14 | 2 | 2 | 15 |  |
| 84335911 | Harvesting machine for cotton, capacity 2 rows, flywheel power not exceeding 80 hp | 14 | 14 | 2 | 2 | 10 |  |
| 84335919 | Other harvesting machinery for cotton | 0 | 0 | 0 | 0 | 0 |  |
| 84335990 | Other machinery for threshing | 0 | 14 | 2 | 2 | 15 |  |
| 84336010 | Selectors of fruits | 14 | 14 | 2 | 0 | 10 |  |
| 84336021 | Machines for cleaning, sorting or grading eggs, capacity ≥ 36 000/hour | 0 | 0 | 0 | 0 | 0 |  |
| 84336029 | Other machines for cleaning, sorting or grading eggs | 14 | 14 | 0 | 0 | 15 |  |
| 84336090 | Machines for cleaning/sorting/grading eggs and agricultural products | 14 | 14 | 0 | 0 | E |  |
| 84339010 | Parts of lawn mowers | 16 | 16 | 16 | 16 | 10 |  |
| 84339090 | Parts of lawn mowers for harvesting/threshing, etc. | 14 | 14 | 0 | 2 | 10 |  |
| 84341000 | Milking machines | 14 | 14 | 0 | 0 | E |  |
| 84342010 | Machinery for processing milk | 14 | 14 | 0 | 0 | E |  |
| 84342090 | Other dairy machineries | 14 | 14 | 2 | 0 | 15 |  |
| 84349000 | Parts of milking machines and dairy machinery | 14 | 14 | 0 | 2 | 10 |  |
| 84351000 | Machinery for the production of wine, cider, fruit juice, etc. | 14 | 14 | 2 | 0 | 15 |  |
| 84359000 | Parts of machines for the production of wine, cider, etc. | 14 | 14 | 2 | 0 | 10 |  |
| 84361000 | Machines and equipment for preparing food for animals/animal feed | 14 | 14 | 0 | 0 | 10 |  |
| 84362100 | Poultry incubators and brooders | 14 | 14 | 0 | 0 | 10 |  |
| 84362900 | Other machinery for aviculture | 14 | 14 | 0 | 0 | 8 |  |
| 84368000 | Other machinery for agricultural, horticultural, etc. | 14 | 14 | 0 | 0 | 15 |  |
| 84369100 | Parts of machinery for aviculture | 14 | 14 | 0 | 2 | 10 |  |
| 84369900 | Parts of machinery for agricultural, horticultural, etc. | 14 | 14 | 2 | 2 | 10 |  |
| 84371000 | Machines for cleaning, sorting, etc. of grains, vegetables, dry products | 14 | 14 | 0 | 0 | 10 |  |
| 84378010 | Machinery for trituration or grinding of grains | 2 | 14 | 0 | 0 | 10 |  |
| 84378090 | Other machinery for grinding industry, treatment of cereals, etc. | 14 | 14 | 0 | 0 | E |  |
| 84379000 | Parts of machines for cleaning, sorting, etc. of grains | 14 | 14 | 0 | 2 | 10 |  |
| 84381000 | Bakery machines and machines for manufacturing of pastry industry, etc. | 2 | 14 | 0 | 0 | 10 |  |
| 84382011 | Machinery for production of chocolates, capacity ≥ 150 kg/hour | 0 | 0 | 0 | 0 | 0 |  |
| 84382019 | Other machinery and equipment for the confectionery industry | 14 | 14 | 2 | 0 | 10 |  |
| 84382090 | Machinery for the manufacture of cocoa or chocolate | 14 | 14 | 0 | 0 | 15 |  |
| 84383000 | Machinery for sugar manufacture | 14 | 14 | 2 | 0 | 10 |  |
| 84384000 | Brewery machinery | 14 | 14 | 0 | 0 | 15 |  |
| 84385000 | Machinery for the preparation of meat | 14 | 14 | 0 | 0 | 15 |  |
| 84386000 | Machinery for the preparation of fruits/vegetables | 14 | 14 | 0 | 0 | 10 |  |
| 84388010 | Machinery for extracting essential oils from citrus fruits | 14 | 14 | 0 | 0 | 10 |  |
| 84388020 | Automatic machine for beheading, tailing and gutting fish, capacity > 350 units per minute | 0 | 0 | 0 | 0 | 0 |  |
| 84388090 | Other machinery and apparatus for food industry preparation/manufacture, etc. | 14 | 14 | 0 | 0 | E |  |
| 84389000 | Parts of machinery for food industry | 14 | 14 | 0 | 2 | 10 |  |
| 84391010 | Machines for treatment raw materials, for cellulosic pulp | 14 | 14 | 2 | 0 | 10 |  |
| 84391020 | Classifying and purifying of cellulose pulp | 14 | 14 | 2 | 0 | 15 |  |
| 84391030 | Refiners for production of cellulose pulp | 14 | 14 | 2 | 0 | 10 |  |
| 84391090 | Other machinery for production of cellulosic pulp | 14 | 14 | 0 | 0 | 10 |  |
| 84392000 | Machinery for production of paper/paperboard | 14 | 14 | 0 | 0 | 10 |  |
| 84393010 | Reeler-tensioners for finishing paper or paperboard | 14 | 14 | 2 | 0 | 10 |  |
| 84393020 | Impregnating machines for paper or paperboard | 14 | 14 | 0 | 0 | 10 |  |
| 84393030 | Machinery for making corrugating paper or paperboard | 14 | 14 | 2 | 0 | 10 |  |
| 84393090 | Other finishing machines and apparatus for paper or paperboard | 14 | 14 | 2 | 0 | 10 |  |
| 84399100 | Parts of machinery for production of cellulosic pulp | 14 | 14 | 0 | 0 | 10 |  |
| 84399910 | Rollers, corrugators or press rollers, for corrugating machines, useful width ≥ 2 500 mm | 0 | 0 | 0 | 0 | 0 |  |
| 84399990 | Other parts of machinery for production/finishing paper/paperboard | 14 | 14 | 0 | 0 | 10 |  |
| 84401011 | Machines and devices for sewing notebooks, with automatic feeding | 0 | 0 | 0 | 0 | 0 |  |
| 84401019 | Other machines and devices for sewing notebooks | 2 | 14 | 0 | 0 | 10 |  |
| 84401020 | Machines for producing paperboard covers, gluing device, production capacity > 60 units/minute | 0 | 0 | 0 | 0 | 0 |  |
| 84401090 | Other book-binding machinery | 14 | 14 | 0 | 0 | 10 |  |
| 84409000 | Parts of book-binding machinery | 2 | 14 | 0 | 0 | 10 |  |
| 84411010 | Cutter-reelers for paper, paperboard, etc. speed > 2 000 m/min | 0 | 0 | 0 | 0 | 0 |  |
| 84411090 | Other cuttings for paper pulp, paper or paperboard | 2 | 14 | 0 | 0 | 10 |  |
| 84412000 | Machines for making paper bags or envelopes, of any size. | 14 | 14 | 0 | 0 | 10 |  |
| 84413010 | Folding and gluing machines for manufacturing paper boxes | 14 | 14 | 0 | 0 | 10 |  |
| 84413090 | Machines for making cartons, tubes, drums, of paper, etc. | 14 | 14 | 0 | 0 | 10 |  |
| 84414000 | Machines for moulding articles in paper pulp/paper/paperboard | 2 | 14 | 0 | 0 | 10 |  |
| 84418000 | Other machinery for making paper pulp/paper/paperboard | 2 | 10 | 0 | 0 | 10 |  |
| 84419000 | Parts of machinery for making paper pulp, paper, etc. | 14 | 14 | 0 | 0 | 10 |  |
| 84423010 | Machinery for composing by photographic process | 2 | 10 | 0 | 0 | 10 |  |
| 84423020 | Machines, apparatus and equipment for composing typographic characters by other processes, whether or not fitted with a casting device | 0 | 0 | 0 | 0 | 0 |  |
| 84423090 | Other machines, equipment and material not previously mentioned | 14 | 14 | 0 | 0 | 10 |  |
| 84424010 | Parts of machines for composing by photographic process | 2 | 10 | 0 | 0 | 10 |  |
| 84424020 | Parts of machines, apparatus and equipment for composing typographic characters by other processes, etc. | 0 | 0 | 0 | 0 | 0 |  |
| 84424090 | Parts of other machines/apparatus for preparing/manufacturing clichés | 14 | 14 | 0 | 2 | 10 |  |
| 84425000 | Typographic characters and other elements of impression | 14 | 14 | 0 | 2 | 10 |  |
| 84431110 | Offset printing machinery and apparatus, fed by reels, multi-colour printing etc., width ≥ 900 mm, printing units in tower configuration, and automatic reel etc. | 0 | 0 | 0 | 0 | 0 |  |
| 84431190 | Other offset printing machinery, reel fed | 2 | 14 | 0 | 0 | 10 |  |
| 84431200 | Offset printing machinery, sheet fed, for office use ≤ 22 x 36 cm | 2 | 14 | 0 | 0 | 10 |  |
| 84431310 | Offset printing machinery, multicolour with plastic material, etc. | 0 | 0 | 0 | 0 | 0 |  |
| 84431321 | Offset printing machinery, reels fed, printing speed ≥ 12 000 sheets/hour | 0 | 0 | 0 | 0 | 0 |  |
| 84431329 | Other offset print. machinery/appliances, format ≤ 37,5 x 51 cm | 2 | 14 | 0 | 0 | 10 |  |
| 84431390 | Other offset print. machinery/appliances | 2 | 14 | 0 | 0 | 10 |  |
| 84431400 | Printing machinery and apparatus, letterpress, reel-fed, except flexographic machines and apparatus | 0 | 0 | 0 | 0 | 0 |  |
| 84431500 | Printing machinery and apparatus, letterpress, not reel-fed, except flexographic machines and apparatus | 14 | 14 | 0 | 0 | 10 |  |
| 84431600 | Flexographic printing machinery/appliances | 14 | 14 | 0 | 0 | 10 |  |
| 84431710 | Rotary machines for heliogravure | 14 | 14 | 0 | 0 | 10 |  |
| 84431790 | Other gravure printing machinery/appliances | 14 | 14 | 0 | 0 | 15 |  |
| 84431910 | Machines and apparatus for printing using blocks, cylinders and other printing elements, for screen printing | 14 | 14 | 0 | 0 | 10 |  |
| 84431990 | Other offset printing machinery | 14 | 14 | 0 | 0 | 10 |  |
| 84433111 | Inkjet printer width ≤ 420 mm | 35 | 12 | 0 | 2 | 10 |  |
| 84433112 | Solid wax thermal transfer printer (such as solid ink and dye sublimation) | 0 | 0 | 0 | 0 | 0 |  |
| 84433113 | Laser printer, LED or LCD monochrome, width ≤ 280 mm | 35 | 12 | 0 | 2 | 10 |  |
| 84433114 | Laser printer, LED or LCD monochrome, width > 280 mm and ≤ 420 mm | 0 | 0 | 0 | 0 | 0 |  |
| 84433115 | Laser printer, LED or LCD polychromatic | 0 | 0 | 0 | 0 | 0 |  |
| 84433116 | Other printers with width of printing > 420 mm | 0 | 0 | 0 | 0 | 0 |  |
| 84433119 | Other printers with capacity of printing ≤ 45 ppm | 12 | 12 | 0 | 2 | 10 |  |
| 84433191 | Other printers with printing by thermal system | 12 | 12 | 0 | 2 | 10 |  |
| 84433199 | Other multifunction printers | 0 | 0 | 0 | 0 | 0 |  |
| 84433221 | Line impact printers | 0 | 0 | 0 | 0 | 0 |  |
| 84433222 | Impact printer with braille characters | 0 | 0 | 0 | 0 | 0 |  |
| 84433223 | Impact printers, dot matrix printers | 16 | 16 | 0 | 2 | 10 |  |
| 84433229 | Other impact printers | 16 | 16 | 0 | 2 | 10 |  |
| 84433231 | Inkjet printer with printing width ≤ 420 mm | 16 | 16 | 0 | 2 | 10 |  |
| 84433232 | Thermal transfer printer (solid wax) | 0 | 0 | 0 | 0 | 0 |  |
| 84433233 | Laser printer, LED or LCD monochrome, width ≤ 280 mm | 12 | 12 | 0 | 2 | 10 |  |
| 84433234 | Laser printer, LED or LCD monochrome, width > 280 mm and ≤ 420 mm | 0 | 0 | 0 | 0 | 0 |  |
| 84433235 | Laser printer, LED or LCD monochrome, printing speed ≤ 20 ppm | 0 | 12 | 0 | 0 | 10 |  |
| 84433236 | Laser printer, LED or LCD monochrome, printing speed > 20 ppm | 0 | 0 | 0 | 0 | 0 |  |
| 84433237 | Thermal printer, used in printing images for medical diagnosis etc. e layer | 0 | 0 | 0 | 0 | 0 |  |
| 84433238 | Others, with printing width > 420 mm | 0 | 0 | 0 | 0 | 0 |  |
| 84433239 | Other printers with printing speed < 30 ppm | 16 | 16 | 0 | 2 | 10 |  |
| 84433240 | Other printers by sheet fed | 0 | 0 | 0 | 0 | 0 |  |
| 84433251 | Pen plotter | 12 | 12 | 2 | 2 | 10 |  |
| 84433252 | Other printers with printing width > 580 mm | 0 | 0 | 0 | 0 | 0 |  |
| 84433259 | Other plotters | 16 | 16 | 2 | 2 | 10 |  |
| 84433291 | Postal bar code printers, 3 in 5, fluorescent ink, speed ≤ 4,5 m/s and 1,4 mm pitch | 0 | 0 | 0 | 0 | 0 |  |
| 84433299 | Other input and output units for data processing machines | 16 | 16 | 2 | 2 | 10 |  |
| 84433910 | Inkjet printing machinery | 2 | 14 | 0 | 0 | 10 |  |
| 84433921 | Electrostatic copying machines for reproducing image etc. by intermediate support (indirect process), monochromatic, for copies of a surface area ≤ 1 m2, speed < 100 copies per minute | 2 | 14 | 0 | 0 | 10 |  |
| 84433928 | Other indirect process electrostatic copying machines | 0 | 0 | 0 | 0 | 0 |  |
| 84433929 | Other direct reproduction electrostatic photocopying appliance | 14 | 14 | 0 | 0 | 10 |  |
| 84433930 | Photocopy appliance by optical system | 14 | 14 | 0 | 0 | 10 |  |
| 84433990 | Other inkjet printing machinery | 2 | 14 | 0 | 0 | 10 |  |
| 84439110 | Parts of offset printing machinery, sheets fed ≤ 22 x 36 cm | 14 | 14 | 0 | 2 | 10 |  |
| 84439191 | Auxiliar printing machine, folders | 2 | 14 | 0 | 0 | 10 |  |
| 84439192 | Auxiliar printing machine (automatic numerators) | 2 | 14 | 0 | 0 | 10 |  |
| 84439199 | Other auxiliary machinery for printing | 14 | 14 | 0 | 0 | 15 |  |
| 84439911 | Other printing mechanisms, even without built-in print head | 12 | 12 | 2 | 2 | 10 |  |
| 84439912 | Print heads | 0 | 0 | 0 | 0 | 0 |  |
| 84439919 | Other impact printing mechanisms | 8 | 8 | 2 | 2 | 10 |  |
| 84439921 | Other printing mechanism, even without print head included | 8 | 8 | 2 | 2 | 10 |  |
| 84439922 | Other print head for inkjet mechanism | 0 | 0 | 0 | 0 | 0 |  |
| 84439923 | Other ink cartridges | 0 | 0 | 0 | 0 | 0 |  |
| 84439929 | Other parts/accessories for printers/plotters | 8 | 8 | 0 | 2 | 10 |  |
| 84439931 | Other printing mechanism, even without photosensitive cylinder incorporated | 0 | 0 | 0 | 0 | 0 |  |
| 84439932 | Other cylinder covered by semiconductor photoelectric material | 0 | 0 | 0 | 0 | 0 |  |
| 84439933 | Other developer cartridges (toner) | 0 | 0 | 0 | 0 | 0 |  |
| 84439939 | Other parts and accessories for electrostatic photocopiers | 8 | 8 | 2 | 2 | 10 |  |
| 84439941 | Other printing mechanism, even without print head | 8 | 8 | 0 | 2 | 10 |  |
| 84439942 | Other print heads | 0 | 0 | 0 | 0 | 0 |  |
| 84439949 | Other laser, LED, LCD printing mechanism, parts and accessories | 8 | 8 | 2 | 2 | 10 |  |
| 84439950 | Other printing mechanism, its parts and accessories | 8 | 8 | 0 | 2 | 10 |  |
| 84439960 | Other printing circuits with assembled electronic/electric components | 12 | 12 | 0 | 2 | 10 |  |
| 84439970 | Other trays and drawers, their parts and accessories | 8 | 8 | 0 | 2 | 10 |  |
| 84439980 | Mechanisms for feeding or sorting paper or documents, their parts and accessories | 8 | 8 | 0 | 2 | 10 |  |
| 84439990 | Other parts and accessories for printing | 8 | 8 | 2 | 2 | 10 |  |
| 84440010 | Machines for extruding synthetic or artificial textile material artifice | 2 | 14 | 2 | 0 | 10 |  |
| 84440020 | Machines for cutting or breaking synthetic or artificial textile fibres | 0 | 0 | 0 | 0 | 0 |  |
| 84440090 | Other machines for stretching or texturing synthetic or artificial textile materials | 0 | 0 | 0 | 0 | 0 |  |
| 84451110 | Carding for wool | 0 | 0 | 0 | 0 | 0 |  |
| 84451120 | Carding for other vegetable textile fibres; paper yarn and paper yarn fabrics (chapter 53) | 0 | 0 | 0 | 0 | 0 |  |
| 84451190 | Carding for preparing of other textile materials | 2 | 14 | 2 | 0 | 10 |  |
| 84451200 | Textile combining machines | 0 | 0 | 0 | 0 | 0 |  |
| 84451300 | Drawing or roving machines of textile materials | 0 | 0 | 0 | 0 | 0 |  |
| 84451910 | Machines for preparing silk | 0 | 0 | 0 | 0 | 0 |  |
| 84451921 | Machines for recovering ropes, threads, etc., transforming them into fibres suitable for carding | 2 | 14 | 2 | 0 | 10 |  |
| 84451922 | Machines for separating cotton fibres from the seeds | 2 | 14 | 0 | 0 | 10 |  |
| 84451923 | Machines for degreasing, washing, bleaching or dyeing textile fibres in bulk or raw form | 14 | 14 | 0 | 0 | 10 |  |
| 84451924 | Wool fibre working machines | 0 | 0 | 0 | 0 | 0 |  |
| 84451925 | Machines for openers for other vegetable textile fibres (chapter 53) | 0 | 0 | 0 | 0 | 0 |  |
| 84451926 | Wool carbonising machines | 0 | 0 | 0 | 0 | 0 |  |
| 84451927 | Wool stretching machines | 0 | 0 | 0 | 0 | 0 |  |
| 84451929 | Other machines for preparing other textile materials | 2 | 14 | 0 | 0 | 10 |  |
| 84452000 | Textile spinning machine | 0 | 0 | 0 | 0 | 0 |  |
| 84453010 | Twisting machines of textile material | 0 | 0 | 0 | 0 | 0 |  |
| 84453090 | Other textile doubling or twisting machines | 14 | 14 | 0 | 0 | E |  |
| 84454011 | Automatic weft winding machines (spooling machines) for textile materials | 0 | 0 | 0 | 0 | 0 |  |
| 84454012 | Automatic winding machines for elastane yarns | 0 | 0 | 0 | 0 | 0 |  |
| 84454018 | Other textile winding machines, with automatic knotter | 0 | 0 | 0 | 0 | 0 |  |
| 84454019 | Other textile winding machines, automatic | 14 | 14 | 0 | 0 | 10 |  |
| 84454021 | Non-automatic textile winding machines, speed ≥ 4 000 m/min | 0 | 0 | 0 | 0 | 0 |  |
| 84454029 | Other winding machines for textile material, non-automatic | 2 | 14 | 0 | 0 | 10 |  |
| 84454031 | Machines for making hanks, with control/automatic tying | 0 | 0 | 0 | 0 | 0 |  |
| 84454039 | Other machines for making hanks | 2 | 14 | 2 | 0 | 10 |  |
| 84454040 | Automatic ball winding machines of textile material | 0 | 0 | 0 | 0 | 0 |  |
| 84454090 | Other textile winding or reeling machines | 2 | 14 | 2 | 0 | 10 |  |
| 84459010 | Textile warping machines | 2 | 14 | 2 | 0 | 10 |  |
| 84459020 | Drawing-in and reeling machine for textile material | 0 | 0 | 0 | 0 | 0 |  |
| 84459030 | Warp tying-in or twisting machines of textile material | 2 | 14 | 2 | 0 | 10 |  |
| 84459040 | Automatic heddle-positioning machine for textile material | 0 | 0 | 0 | 0 | 0 |  |
| 84459090 | Other machines for production/preparation of textile yarns | 14 | 14 | 0 | 0 | 10 |  |
| 84461010 | Looms for fabric of width ≤ 30 cm, jacquard mechanism | 0 | 0 | 0 | 0 | 0 |  |
| 84461090 | Other looms for fabric of width ≤ 30 cm | 2 | 14 | 0 | 0 | 10 |  |
| 84462100 | Shuttle looms for fabric of width > 30 cm, motor-driven | 2 | 14 | 2 | 0 | 10 |  |
| 84462900 | Other shuttle looms for fabric of width > 30 cm | 2 | 14 | 0 | 0 | 10 |  |
| 84463010 | Air jet loom for fabrics of width > 30 cm, without shuttle | 0 | 0 | 0 | 0 | 0 |  |
| 84463020 | Water jet looms for fabrics of width > 30 cm, without shuttle | 0 | 0 | 0 | 0 | 0 |  |
| 84463030 | Projectile looms for fabrics of width > 30 cm, without shuttle | 0 | 0 | 0 | 0 | 0 |  |
| 84463040 | Looms for fabrics of width > 30 cm, without shuttle, with rapiers | 0 | 0 | 0 | 0 | 0 |  |
| 84463090 | Other looms for fabric, width > 30 cm, without shuttle | 2 | 14 | 2 | 0 | 10 |  |
| 84471100 | Circular knitting machines, with a cylinder diameter ≤ 165 mm | 0 | 0 | 0 | 0 | 0 |  |
| 84471200 | Circular knitting machines with cylinder diameter > 165 mm | 2 | 14 | 0 | 0 | 10 |  |
| 84472010 | Manual flat knitting machines for mesh | 20 | 20 | 20 | 20 | 15 |  |
| 84472021 | Flat knitting, motorised, for production of warp mesh | 0 | 0 | 0 | 0 | 0 |  |
| 84472029 | Other flat knitting, motorised, for mesh | 2 | 14 | 0 | 0 | 10 |  |
| 84472030 | Stitch-bonding machines | 2 | 14 | 0 | 0 | 10 |  |
| 84479010 | Machine for making knotted netting/tulle/bobinot tulle | 0 | 0 | 0 | 0 | 0 |  |
| 84479020 | Automatic embroidery machines | 0 | 0 | 0 | 0 | 0 |  |
| 84479090 | Other machines for making gimped, yarn, tulle, etc. for tufting | 2 | 14 | 0 | 0 | 10 |  |
| 84481110 | Dobbies for weaving looms | 2 | 14 | 0 | 0 | 10 |  |
| 84481120 | Jacquards mechanisms for looms | 0 | 0 | 0 | 0 | 0 |  |
| 84481190 | Card reducers, punches and copiers, etc. | 2 | 14 | 0 | 0 | 10 |  |
| 84481900 | Other machinery and auxiliary equipment for working etc. textile material | 2 | 14 | 0 | 0 | 10 |  |
| 84482010 | Machines for extruding nipples of synthetic/artificial textile material | 0 | 0 | 0 | 0 | 0 |  |
| 84482020 | Other parts/accessories of machines for extruding nipples of textile material | 14 | 14 | 0 | 0 | 10 |  |
| 84482030 | Other parts/accessories of machines for cutting or breaking textile fibre | 0 | 0 | 0 | 0 | 0 |  |
| 84482090 | Other parts/accessories of machines for stretching, etc. textile fibre | 0 | 0 | 0 | 0 | 0 |  |
| 84483100 | Parts and accessories of machines for the production of carding linings | 2 | 14 | 0 | 0 | 10 |  |
| 84483211 | Parts and accessories of machines for the production of (flat) letter hats | 2 | 14 | 2 | 0 | 10 |  |
| 84483219 | Other parts and accessories of machines for textile processing machines, except carding garments | 2 | 14 | 0 | 0 | 10 |  |
| 84483220 | Parts and accessories for textile combing machines | 0 | 0 | 0 | 0 | 0 |  |
| 84483230 | Drawing or roving machines of textile material | 2 | 14 | 0 | 0 | 10 |  |
| 84483240 | Parts and accessories of machines for preparing silk | 0 | 0 | 0 | 0 | 0 |  |
| 84483250 | Parts and accessories of wool carbonising machines | 0 | 0 | 0 | 0 | 0 |  |
| 84483290 | Other parts and accessories of machines for textile material production | 2 | 14 | 0 | 0 | 10 |  |
| 84483310 | Spindle sliders for textile preparation machines | 2 | 14 | 0 | 0 | 10 |  |
| 84483390 | Spindles, their vanes and rings, for textile preparation machines | 2 | 14 | 0 | 0 | 10 |  |
| 84483911 | Parts and accessories for intermittent spinning machines (self-spinning machines) for preparing textile materials | 2 | 14 | 0 | 0 | 10 |  |
| 84483912 | Parts and accessories of tow-to-yarn machines for preparing textile materials | 0 | 0 | 0 | 0 | 0 |  |
| 84483917 | Parts and accessories of other spinning machines for textile materials | 2 | 14 | 0 | 0 | 10 |  |
| 84483919 | Parts and accessories of machines for doubling/twisting textile materials | 2 | 14 | 0 | 0 | 10 |  |
| 84483921 | Parts and accessories of weft winding machines | 0 | 0 | 0 | 0 | 0 |  |
| 84483922 | Parts/accessories of automatic winding machines for elastane yarns | 0 | 0 | 0 | 0 | 0 |  |
| 84483923 | Parts and accessories of other automatic winding machines | 2 | 14 | 0 | 0 | 10 |  |
| 84483929 | Parts and accessories of other reeling/winding machines | 2 | 14 | 0 | 0 | 10 |  |
| 84483991 | Parts and accessories of warpers | 2 | 14 | 0 | 0 | 10 |  |
| 84483992 | Parts and accessories of heddle and reed drawing-in machines | 0 | 0 | 0 | 0 | 0 |  |
| 84483999 | Parts and accessories of other machine for working textile material | 2 | 14 | 0 | 0 | 10 |  |
| 84484200 | Reeds, heddles and heddle frames for weaving looms | 2 | 14 | 0 | 0 | 10 |  |
| 84484910 | Parts and accessories of auxiliary machinery for looms | 2 | 14 | 0 | 0 | 10 |  |
| 84484920 | Parts and accessories of looms for weaving fabrics of a width > 30 cm, shuttleless, water-jet or projectile type | 0 | 0 | 0 | 0 | 0 |  |
| 84484990 | Other parts and accessory of looms for weaving fabric | 2 | 14 | 0 | 0 | 10 |  |
| 84485100 | Sinkers, needles, etc. used in forming stitches | 0 | 0 | 0 | 0 | 0 |  |
| 84485910 | Parts and accessories of circular knitting machines | 2 | 14 | 0 | 0 | 10 |  |
| 84485921 | Parts and accessories of hand-operated flat knitting machines | 16 | 16 | 16 | 16 | 10 |  |
| 84485922 | Parts and accessories of flat warp knitting machines used for the production of knitted fabrics | 0 | 0 | 0 | 0 | 0 |  |
| 84485929 | Other parts and accessories of other flat knitting | 2 | 14 | 0 | 0 | 10 |  |
| 84485930 | Parts and accessories of machines for the manufacture of nets, tulles, mesh fabrics, etc. | 0 | 0 | 0 | 0 | 0 |  |
| 84485940 | Parts and accessories of machines for the manufacture of guipure, lace, and similar products | 14 | 14 | 2 | 0 | 10 |  |
| 84485990 | Other parts/accessories of other knitting, stitch-bonding machines | 2 | 14 | 0 | 0 | 10 |  |
| 84490010 | Machinery for the manufacture/finishing of felt | 14 | 14 | 2 | 0 | 10 |  |
| 84490020 | Machinery for the manufacture of nonwovens | 0 | 0 | 0 | 0 | 0 |  |
| 84490080 | Other machinery for the manufacture/finishing of felt hat | 14 | 14 | 2 | 0 | 10 |  |
| 84490091 | Other machinery for the manufacture of nonwovens | 0 | 0 | 0 | 0 | 0 |  |
| 84490099 | Parts and accessories of machinery for manufacture/finishing of felt, etc. | 2 | 14 | 0 | 0 | 10 |  |
| 84501100 | Washing machines, capacity ≤ 10 kg, fully automatic machines | 20 | 20 | 8 | 20 | 15 |  |
| 84501200 | Washing machines, capacity ≤ 10 kg, with built-in centrifugal dryer | 20 | 20 | 20 | 20 | E |  |
| 84501900 | Other washing machines, capacity ≤ 10 kg of dry clothes | 20 | 20 | 20 | 20 | 10 |  |
| 84502010 | Continuous laundry washing tunnels capacity>10kg dry clothes | 0 | 0 | 0 | 0 | 0 |  |
| 84502090 | Other washing machines, capacity > 10 kg of dry clothes | 35 | 14 | 0 | 0 | 15 |  |
| 84509010 | Parts of washing machines, capacity > 10 kg of dry clothes | 14 | 14 | 0 | 0 | 10 |  |
| 84509090 | Parts of washing machines, capacity ≤ 10 kg of dry clothes | 16 | 16 | 16 | 16 | 10 |  |
| 84511000 | Dry-cleaning machines | 14 | 14 | 2 | 0 | 10 |  |
| 84512100 | Clothes drying machines, capacity ≤ 10 kg of dry clothes | 20 | 20 | 20 | 20 | 15 |  |
| 84512910 | Other machines for drying clothes (microwaves type), production ≥ 120 kg/h | 0 | 0 | 0 | 0 | 0 |  |
| 84512990 | Other machines for drying clothes | 2 | 14 | 0 | 0 | 15 |  |
| 84513010 | Ironing machines and presses for clothes, automatics | 0 | 0 | 0 | 0 | 0 |  |
| 84513091 | Ironing presses for clothes, weighing ≤ 14 kg | 20 | 20 | 20 | 20 | 10 |  |
| 84513099 | Other ironing machines and presses, including fusing presses | 14 | 14 | 0 | 0 | 15 |  |
| 84514010 | Machines for washing yarns/fabric/articles of textile materials | 14 | 14 | 0 | 0 | 15 |  |
| 84514021 | Machines for dyeing fabrics in rolls, by static pressure, etc. | 2 | 14 | 0 | 0 | 15 |  |
| 84514029 | Other machines for dyeing or bleaching fabric yarns | 14 | 14 | 0 | 0 | 15 |  |
| 84514090 | Machines for dyeing or bleaching other textile materials | 14 | 14 | 0 | 0 | 10 |  |
| 84515010 | Inspection machines for fabrics | 0 | 0 | 0 | 0 | 0 |  |
| 84515020 | Automatic machines, for stacking or cutting fabrics | 0 | 0 | 0 | 0 | 0 |  |
| 84515090 | Other machines for reeling, unreeling, folding, pinking fabrics | 14 | 14 | 2 | 0 | 10 |  |
| 84518000 | Other machinery for working textile materials | 2 | 14 | 0 | 0 | 10 |  |
| 84519010 | Parts of drying machines, capacity ≤ 10 kg of dry clothes | 16 | 16 | 16 | 16 | 10 |  |
| 84519090 | Parts of other machinery for working textile materials | 14 | 14 | 0 | 2 | 10 |  |
| 84521000 | Sewing machines, domestic use | 20 | 20 | 20 | 20 | 15 |  |
| 84522110 | Sewing machines for leather or skins, automatic | 0 | 0 | 0 | 0 | 0 |  |
| 84522120 | Sewing machines, automatic | 0 | 0 | 0 | 0 | 0 |  |
| 84522190 | Sewing machines for other materials, automatic | 0 | 0 | 0 | 0 | 0 |  |
| 84522910 | Sewing machines for leather or skins, non‑automatic | 2 | 10 | 0 | 0 | 10 |  |
| 84522921 | Overlock sewing machines, non-automatic | 0 | 0 | 0 | 0 | 0 |  |
| 84522922 | Buttonhole sewing machines, non‑automatic | 0 | 0 | 0 | 0 | 0 |  |
| 84522923 | Zig-zag machines, for inserting elastic, non-automatic | 0 | 0 | 0 | 0 | 0 |  |
| 84522924 | Straight stitch sewing machines, non‑automatic | 2 | 10 | 0 | 0 | 8 |  |
| 84522925 | Overedge sewing machines (coverstitch machines), non-automatic | 2 | 10 | 0 | 0 | 8 |  |
| 84522929 | Other sewing machines for textiles, non‑automatic | 0 | 0 | 0 | 0 | 0 |  |
| 84522990 | Other sewing machines, non-automatic | 2 | 10 | 0 | 0 | 10 |  |
| 84523000 | Sewing machine needles | 2 | 14 | 0 | 0 | 10 |  |
| 84529020 | Furniture, bases and covers for sewing machines and its parts | 18 | 18 | 18 | 18 | 10 |  |
| 84529081 | Thread guides, shuttle hooks, and bobbin holders for sewing machines | 16 | 16 | 16 | 16 | 10 |  |
| 84529089 | Other parts of sewing machines for domestic use | 16 | 16 | 16 | 16 | 10 |  |
| 84529091 | Thread-guides, shuttles hooks, etc. for other sewing machines | 2 | 14 | 0 | 0 | 10 |  |
| 84529092 | Parts for overlock sewing machines | 0 | 0 | 0 | 0 | 0 |  |
| 84529093 | Rotary shuttles for sewing machines | 0 | 0 | 0 | 0 | 0 |  |
| 84529094 | Bodies cast by moulding | 14 | 14 | 0 | 0 | 15 |  |
| 84529099 | Parts of other sewing machines | 0 | 0 | 0 | 0 | 0 |  |
| 84531010 | Machines for splitting leather with a usable width of ≤ 3 m, endless blades, featuring programmable electronic control | 14 | 14 | 0 | 0 | 10 |  |
| 84531090 | Other machines for the preparation, tanning, and working of leather and skins | 14 | 14 | 0 | 0 | 10 |  |
| 84532000 | Machinery for making or repairing footwear | 2 | 14 | 2 | 0 | 10 |  |
| 84538000 | Machines for making/repairing footwear/other articles of leathers/skins | 14 | 14 | 0 | 0 | 10 |  |
| 84539000 | Parts of machines for production/tanning, etc. of leathers/skins | 14 | 14 | 0 | 2 | 10 |  |
| 84541000 | Converters for metallurgy, steelmaking, or foundry | 14 | 14 | 0 | 0 | 10 |  |
| 84542010 | Ingot moulds | 2 | 14 | 0 | 0 | 10 |  |
| 84542090 | Crucibles or foundry ladles | 14 | 14 | 0 | 0 | E |  |
| 84543010 | Pressure die-casting machines | 2 | 14 | 2 | 0 | 15 |  |
| 84543020 | Centrifugal casting machines | 0 | 0 | 0 | 0 | 0 |  |
| 84543090 | Other casting machines used in metallurgy/metal foundries, etc. | 14 | 14 | 2 | 0 | 15 |  |
| 84549010 | Parts of centrifugal casting machines | 0 | 0 | 0 | 0 | 0 |  |
| 84549090 | Parts of converters, etc., for metallurgy, steelmaking, or foundry | 14 | 14 | 2 | 2 | 10 |  |
| 84551000 | Tube mills, of metal | 14 | 14 | 0 | 0 | 10 |  |
| 84552110 | Hot rolling mills and combined hot and cold rolling mills, with smooth rollers, of metals | 2 | 14 | 0 | 0 | 10 |  |
| 84552190 | Other hot rolling mills and combined hot and cold rolling mills, with smooth rollers, of metals | 14 | 14 | 0 | 0 | 15 |  |
| 84552210 | Cold-rolling mills for metal, with smooth rolls | 14 | 14 | 2 | 0 | 15 |  |
| 84552290 | Other cold-rolling mills for metal | 14 | 14 | 0 | 0 | 10 |  |
| 84553010 | Rolls for rolling mills, melted, of steel/nodular iron | 14 | 14 | 2 | 0 | 10 |  |
| 84553020 | Rolls for rolling mills, etc. carbon ≥ 0,80 %, etc. | 0 | 0 | 0 | 0 | 0 |  |
| 84553090 | Other rolls for rolling mills of metal | 2 | 14 | 2 | 0 | 10 |  |
| 84559000 | Other parts of metal mills | 14 | 14 | 0 | 2 | 10 |  |
| 84561011 | Laser or other light or photon beam machine tools, numerically controlled, for cutting metal sheets with a thickness > 8 mm | 0 | 0 | 0 | 0 | 0 |  |
| 84561019 | Other laser or other light or photon beam machine tools, numerically controlled, for cutting metal sheets with a thickness > 8 mm | 14 | 14 | 2 | 0 | 10 |  |
| 84561090 | Other machine-tools operated by laser, etc. | 14 | 14 | 0 | 0 | 15 |  |
| 84562010 | Ultrasonic machine-tools, numeric controlled | 0 | 0 | 0 | 0 | 0 |  |
| 84562090 | Other machine-tools operated by ultrasonic processes | 0 | 0 | 0 | 0 | 0 |  |
| 84563011 | Electroerosion machine tools for texturing cylindrical surfaces, numeric controlled | 0 | 0 | 0 | 0 | 0 |  |
| 84563019 | Other machine tools operated by electrodischarge, numerically controlled | 2 | 14 | 2 | 0 | 10 |  |
| 84563090 | Other machine-tools operated by electrodischarge | 14 | 14 | 2 | 0 | 10 |  |
| 84569000 | Other machine tools working to remove any material | 14 | 14 | 0 | 0 | 15 |  |
| 84571000 | Machining centres, for working metals | 14 | 20 | 2 | 0 | 15 |  |
| 84572010 | Unit construction machine, for working metals, numerically controlled | 14 | 14 | 2 | 0 | 10 |  |
| 84572090 | Other unit construction machines, for working metals | 14 | 14 | 2 | 0 | 10 |  |
| 84573010 | Multi-station transfer machines, for working metals, numerically controlled | 14 | 14 | 2 | 0 | 10 |  |
| 84573090 | Other multi-station transfer machines, for working metals | 14 | 14 | 0 | 0 | 10 |  |
| 84581110 | Horizontal lathes for working metals, with numerical control and turret type | 14 | 14 | 2 | 0 | 10 |  |
| 84581191 | Horizontal lathes for working metals, 6 or more work spindle holder | 0 | 0 | 0 | 0 | 0 |  |
| 84581199 | Other horizontal lathes, for working metals, with numeric control | 14 | 14 | 0 | 0 | 15 |  |
| 84581910 | Horizontal lathes, for working metals, with numerical control and turret type | 14 | 14 | 0 | 0 | 10 |  |
| 84581990 | Other horizontal lathes for working metals, without numerical control | 14 | 14 | 2 | 0 | 10 |  |
| 84589100 | Other horizontal lathes for working metals, with numerical control | 14 | 14 | 0 | 0 | 10 |  |
| 84589900 | Other lathes for working metals, without numerical control | 14 | 14 | 0 | 0 | 15 |  |
| 84591000 | Machine tools for drilling, boring, milling, tapping internally or externally metals, units with sliding head | 14 | 14 | 2 | 0 | 10 |  |
| 84592110 | Machine tools for drilling, etc. metals, radial, numerically controlled | 14 | 14 | 0 | 0 | 10 |  |
| 84592191 | Machine tools for drilling, etc. metals, with more than one single- or multi-spindle head. | 14 | 14 | 2 | 0 | 10 |  |
| 84592199 | Other machine tools for drilling , etc. metals, with numerical control | 14 | 14 | 0 | 0 | 10 |  |
| 84592900 | Other machine-tools for drilling, etc. metals | 14 | 14 | 0 | 0 | 10 |  |
| 84593100 | Other boring-milling machines for working metals, with numerical control | 14 | 14 | 2 | 0 | 10 |  |
| 84593900 | Other boring-milling machines for working metals, without numerical control | 14 | 14 | 0 | 0 | 10 |  |
| 84594000 | Other boring machines for working metals | 14 | 14 | 0 | 0 | 10 |  |
| 84595100 | Milling machines, for working metals, with console, with numerical control | 14 | 14 | 0 | 0 | 10 |  |
| 84595900 | Milling machines, for working metals, with console, without numerical control | 14 | 14 | 0 | 0 | 10 |  |
| 84596100 | Milling machines, for working metals, without console, without numerical control | 14 | 14 | 0 | 0 | 10 |  |
| 84596900 | Milling machines for working metals, without console, without numerical control | 14 | 14 | 0 | 0 | 15 |  |
| 84597000 | Other threading or tapping machines, for working metals | 2 | 14 | 0 | 0 | 10 |  |
| 84601100 | Machines for grinding flat surfaces etc., with numerical control | 14 | 14 | 0 | 0 | 15 |  |
| 84601900 | Other machines for grinding flat surfaces, etc. | 14 | 14 | 0 | 0 | 15 |  |
| 84602100 | Other machines for grinding flat surfaces ≥ 0,01 mm, with numerical control | 14 | 14 | 2 | 0 | 10 |  |
| 84602900 | Other machine tools for griding/cermets, precision ≥ 0,01 mm | 14 | 14 | 2 | 0 | 15 |  |
| 84603100 | Machine tools for sharpening/cermets, with numerical control | 2 | 14 | 2 | 0 | 15 |  |
| 84603900 | Other machines-tools for sharpening/cermets | 14 | 14 | 0 | 0 | 15 |  |
| 84604011 | Honning machines for cylinders of metals, diameter ≤ 312 mm, with numerical control | 14 | 14 | 2 | 0 | 10 |  |
| 84604019 | Honning machines for metals/cermets, with numerical control | 14 | 14 | 2 | 0 | 10 |  |
| 84604091 | Other honning machines for cylinders of metals/cermets, diameter ≤ 312 mm | 14 | 14 | 0 | 0 | 10 |  |
| 84604099 | Other honning machines for cylinders of metals/cermets | 14 | 14 | 0 | 0 | 10 |  |
| 84609011 | Other machine tools for polishing metals/cermets, with five or more heads and a rotary workpiece holder, with numerical control | 0 | 0 | 0 | 0 | 0 |  |
| 84609012 | Grinding machine tools, heads ≥ 2, rotary workpiece holder | 0 | 0 | 0 | 0 | 0 |  |
| 84609019 | Other machine tools for sharpening etc. metals/cermets, with numerical control | 14 | 14 | 2 | 0 | 10 |  |
| 84609090 | Other machine tools for sharpening, etc. metals/cermets | 2 | 14 | 0 | 0 | 10 |  |
| 84612010 | Machine-tools for gears | 2 | 14 | 0 | 0 | 10 |  |
| 84612090 | Machine-tools for shaping gear | 14 | 14 | 0 | 0 | 10 |  |
| 84613010 | Gear broaching machines, with numerical control | 2 | 14 | 2 | 0 | 10 |  |
| 84613090 | Other gear broaching machines | 14 | 14 | 2 | 0 | 10 |  |
| 84614010 | Machines for cutting or finishing gears, with numerical control | 0 | 0 | 0 | 0 | 0 |  |
| 84614091 | Gear tooth rounding machines | 2 | 14 | 2 | 0 | 10 |  |
| 84614099 | Other machines for cutting or finishing gears | 2 | 14 | 0 | 0 | 10 |  |
| 84615010 | Machine tools for cutting or sectioning metals, with endless saw blades | 14 | 14 | 2 | 0 | 15 |  |
| 84615020 | Machine tools for cutting or sectioning metals, circular saws blades | 14 | 14 | 0 | 0 | 10 |  |
| 84615090 | Other machine tools for cutting or sectioning metals | 14 | 14 | 0 | 0 | 10 |  |
| 84619010 | Other machine tools that operate by metal or cermet removal, not specified or included in other positions, with numerical control | 14 | 14 | 0 | 0 | 10 |  |
| 84619090 | Other machine tools that operate by metal or cermet removal, etc. | 14 | 14 | 0 | 0 | 10 |  |
| 84621011 | Machine tools for stamping metals, with numerical control | 14 | 14 | 0 | 0 | E |  |
| 84621019 | Machines (including presses) for forging hammers, power hammers, and trip hammers, with numerical control | 14 | 14 | 2 | 0 | E |  |
| 84621090 | Other machines (including presses) for forging hammers, power hammers, and trip hammers, with numerical control | 14 | 14 | 0 | 0 | 10 |  |
| 84622100 | Machines (including presses) for rolling, bending, coiling, straightening, or flattening metals, with numerical control | 35 | 14 | 2 | 0 | 15 |  |
| 84622900 | Other machines (including presses) for rolling, bending, coiling, straightening, or flattening metals | 35 | 14 | 0 | 0 | 15 |  |
| 84623100 | Machines-tools for shearing metals, with numerical control | 14 | 14 | 2 | 0 | 15 |  |
| 84623910 | Machines-tools for shearing metals, guillotine type | 14 | 14 | 2 | 0 | 15 |  |
| 84623990 | Other machines-tools for shearing metals | 14 | 14 | 2 | 0 | 15 |  |
| 84624100 | Machine-tools for punching/notching metals, with numerical control | 14 | 14 | 2 | 0 | 10 |  |
| 84624900 | Other machine-tools for punching/notching metals, with numerical control | 14 | 14 | 0 | 0 | 15 |  |
| 84629111 | Hydraulic presses for moulding metal powders by sintering, capacity ≤ 35 000 kN | 14 | 14 | 2 | 0 | 10 |  |
| 84629119 | Other hydraulic presses for metals, etc,. capacity ≤ 35 000 kN | 14 | 14 | 0 | 0 | 15 |  |
| 84629191 | Other hydraulic presses for moulding metal powders by sintering | 14 | 14 | 2 | 0 | E |  |
| 84629199 | Other hydraulic presses for metals/metallic carbides | 14 | 14 | 2 | 0 | E |  |
| 84629910 | Other presses for moulding metal powders by sintering | 14 | 14 | 2 | 0 | 10 |  |
| 84629920 | Other presses for extrusion of metals/metallic carbides | 14 | 14 | 2 | 0 | 10 |  |
| 84629990 | Other presses for working metals/metallic carbides | 14 | 14 | 0 | 0 | 15 |  |
| 84631010 | Benches for tubes of metals/cermets | 14 | 14 | 2 | 0 | 15 |  |
| 84631090 | Benches for tubes, profiles, wires of metals/cermets | 14 | 14 | 2 | 0 | 10 |  |
| 84632010 | Machines for internal or external threading by rolling, with numerical control | 14 | 14 | 2 | 0 | 10 |  |
| 84632091 | Other machine tools of flat combs, capacity ≥ 160 threads/min. | 0 | 0 | 0 | 0 | 0 |  |
| 84632099 | Other machines for thread by rolling, for metals mills, etc. | 14 | 14 | 0 | 0 | 10 |  |
| 84633000 | Machines for working wire and threads of metal | 14 | 14 | 0 | 0 | 10 |  |
| 84639010 | Other machine tools for working metals or cermets, operating without material removal, with numerical control | 2 | 14 | 0 | 0 | 10 |  |
| 84639090 | Other machine tools for working metals, without material removal | 14 | 14 | 2 | 0 | 15 |  |
| 84641000 | Machine tools for sawing stones, ceramics, concrete, etc. | 14 | 14 | 0 | 0 | 15 |  |
| 84642010 | Machines-tools for grinding or polishing glass | 14 | 14 | 0 | 0 | 15 |  |
| 84642021 | Machine tools for polishing floor, wall tiles, slabs of ceramic | 0 | 0 | 0 | 0 | 0 |  |
| 84642029 | Other machines-tools for grinding or polishing ceramic | 14 | 14 | 0 | 0 | 10 |  |
| 84642090 | Machines-tools for grinding or polishing stone, etc. | 14 | 14 | 0 | 0 | 10 |  |
| 84649011 | Other machine tools for grinding, milling, and drilling glass, with numerical control | 0 | 0 | 0 | 0 | 0 |  |
| 84649019 | Other machines tools for cold-working of glass | 2 | 14 | 0 | 0 | 10 |  |
| 84649090 | Other machines-tools for working tools, ceramics, etc. | 14 | 14 | 0 | 0 | 15 |  |
| 84651000 | Machine tools for working wood, etc. for different operations without tools | 2 | 14 | 0 | 0 | 10 |  |
| 84659110 | Machine-tools for sawing wood, cork, etc. bandsaws | 14 | 14 | 2 | 0 | 10 |  |
| 84659120 | Machine-tools for sawing wood, cork, etc. circular saws | 14 | 14 | 0 | 0 | 15 |  |
| 84659190 | Other machine-tools for sawing wood, cork, bone, etc. | 14 | 14 | 0 | 0 | 15 |  |
| 84659211 | Milling machines for wood, cork, bone, hardened rubber, hard plastics, or similar hard materials, with numerical control | 2 | 14 | 0 | 0 | 10 |  |
| 84659219 | Machine tools for planing, etc. wood, etc. with numerical control | 2 | 14 | 0 | 0 | 10 |  |
| 84659290 | Other machine-tools for planing, etc. wood, cork, etc. | 2 | 14 | 0 | 0 | 10 |  |
| 84659310 | Sanding machines for wood, cork, bone, hard rubber, etc. | 2 | 14 | 0 | 0 | 10 |  |
| 84659390 | Other machine-tools for grinding/polishing wood, cork, etc. | 14 | 14 | 0 | 0 | 10 |  |
| 84659400 | Machine-tools for bending/assembling wood, cork, bone, etc. | 14 | 14 | 0 | 0 | 10 |  |
| 84659511 | Machine-tools for drilling wood, cork, etc. with numerical control | 14 | 14 | 0 | 0 | 10 |  |
| 84659512 | Machine-tools for morticing wood, cork, etc. with numerical control | 14 | 14 | 2 | 0 | E |  |
| 84659591 | Other machine-tools for drilling wood, cork, bone, etc. | 2 | 14 | 0 | 0 | 10 |  |
| 84659592 | Other machine-tools for morticing wood, cork, bone, etc. | 14 | 14 | 2 | 0 | E |  |
| 84659600 | Machine-tools for splitting/slicing/paring wood, etc. | 2 | 14 | 2 | 0 | 10 |  |
| 84659900 | Other machine-tools for working wood, cork, bone, etc. | 2 | 14 | 0 | 0 | 10 |  |
| 84661000 | Tool holders and automatic opening dies | 14 | 14 | 0 | 2 | 15 |  |
| 84662010 | Workpieces holders for lathes | 14 | 14 | 0 | 2 | 15 |  |
| 84662090 | Workpieces holders for other machines and tools | 14 | 14 | 0 | 2 | 15 |  |
| 84663000 | Dividing heads/special attachments for machines-tools | 14 | 14 | 0 | 2 | 10 |  |
| 84669100 | Parts and accessories of machine tools for working stone, concrete, etc. | 14 | 14 | 0 | 2 | 10 |  |
| 84669200 | Parts and accessories of machine tools for working wood, bone, etc. | 14 | 14 | 0 | 2 | 10 |  |
| 84669311 | Parts and accessories of machine tools operated by ultrasound | 0 | 0 | 0 | 0 | 0 |  |
| 84669319 | Parts and accessories of machine tools operated by laser, etc. | 14 | 14 | 0 | 0 | 10 |  |
| 84669320 | Parts and accessories of machining centers, etc., for working metal | 14 | 14 | 0 | 2 | 10 |  |
| 84669330 | Parts and accessories of lathes for metals | 14 | 14 | 0 | 2 | 10 |  |
| 84669340 | Parts and accessories of machine tools for drilling, milling, etc. metals | 14 | 14 | 0 | 2 | 10 |  |
| 84669350 | Parts and accessories of machine tools for sharpening, etc. metals | 14 | 14 | 0 | 2 | 10 |  |
| 84669360 | Parts and accessories of machine tools for planing, etc. gear | 14 | 14 | 0 | 2 | 10 |  |
| 84669410 | Parts and accessories of machine tools for forging, etc. metals | 14 | 14 | 0 | 2 | 10 |  |
| 84669420 | Parts and accessories of machine tools for rolling, etc. metals | 14 | 14 | 0 | 2 | 10 |  |
| 84669430 | Parts and accessories of machine tools for extrusion of metals | 14 | 14 | 2 | 2 | 10 |  |
| 84669490 | Parts and accessories of other machine tools for working metals, etc. | 14 | 14 | 0 | 2 | 10 |  |
| 84671110 | Rotary pneumatic drills, for manual use | 2 | 14 | 0 | 0 | 10 |  |
| 84671190 | Other rotary pneumatic tools, for manual use | 2 | 14 | 0 | 0 | 10 |  |
| 84671900 | Other pneumatic tools, for manual use | 2 | 14 | 0 | 0 | 10 |  |
| 84672100 | Drills with built-in electric motor | 20 | 20 | 8 | 20 | 10 |  |
| 84672200 | Saws with built-in electric motor | 20 | 20 | 20 | 20 | 10 |  |
| 84672910 | Shears with built-in electric motor | 20 | 20 | 20 | 20 | 10 |  |
| 84672991 | Cutters for textiles, with built-in electric motor | 20 | 20 | 20 | 20 | 10 |  |
| 84672992 | Screwdrivers and tapping machines with built-in electric motor | 35 | 20 | 20 | 20 | 10 |  |
| 84672993 | Hammers with built-in electric motor | 2 | 14 | 2 | 0 | 10 |  |
| 84672999 | Other tools with built-in electric motor | 20 | 20 | 20 | 20 | 10 |  |
| 84678100 | Chain saws, for manual use | 2 | 10 | 0 | 0 | 10 |  |
| 84678900 | Other tools for manual use, hydraulic electric motor/non-electric | 14 | 14 | 0 | 0 | 10 |  |
| 84679100 | Parts of chain saws, for manual use | 2 | 14 | 0 | 0 | 10 |  |
| 84679200 | Parts of pneumatic tools, for manual use | 14 | 14 | 0 | 2 | 10 |  |
| 84679900 | Parts of tools for manual use, hydraulic electric motor/non-electric | 14 | 14 | 0 | 2 | 15 |  |
| 84681000 | Blowtorches, manual use | 16 | 16 | 16 | 16 | 10 |  |
| 84682000 | Other gas-powered machines and appliances for surface hardening | 14 | 14 | 2 | 0 | 10 |  |
| 84688010 | Machine-tools for friction welding | 0 | 0 | 0 | 0 | 0 |  |
| 84688090 | Machine-tools for welding | 14 | 14 | 0 | 0 | 15 |  |
| 84689010 | Parts of blowtorches, manual use | 16 | 16 | 16 | 16 | 15 |  |
| 84689020 | Pats of machine-tools for friction welding | 0 | 0 | 0 | 0 | 0 |  |
| 84689090 | Parts of other machinery for welding, gas-machines and devices | 14 | 14 | 0 | 2 | 10 |  |
| 84690010 | Word-processing machines | 14 | 14 | 0 | 0 | 10 |  |
| 84690021 | Electronic typewriters, with printing speed ≤ 40 characters/second | 20 | 20 | 17 | 20 | 10 |  |
| 84690029 | Other automatic typewriters | 20 | 20 | 20 | 20 | 10 |  |
| 84690031 | Stenotypes, non-electric weight ≤ 12 kg | 0 | 0 | 0 | 0 | 0 |  |
| 84690039 | Other typewriters, non-electric | 20 | 20 | 20 | 20 | 10 |  |
| 84701000 | Electronic calculators etc., operating without external source of electric power, etc | 20 | 20 | 2 | 20 | 10 |  |
| 84702100 | Electronic calculating machines, with built‑in printer device | 20 | 20 | 2 | 20 | 10 |  |
| 84702900 | Other electronic calculating machines | 20 | 20 | 2 | 20 | 10 |  |
| 84703000 | Other calculating machines | 20 | 20 | 8 | 20 | 10 |  |
| 84705011 | Cash registers, capable of electronic communication with computer, etc. | 16 | 16 | 2 | 2 | 10 |  |
| 84705019 | Other electronic cash registers | 16 | 16 | 2 | 2 | 15 |  |
| 84705090 | Other cash registers | 14 | 14 | 0 | 0 | 10 |  |
| 84709010 | Postage-franking machines | 0 | 0 | 0 | 0 | 0 |  |
| 84709090 | Other franking machines, tickets-issuing machines and similar | 14 | 14 | 0 | 0 | 10 |  |
| 84713011 | Portable data processing machines, battery/electric powered, weight < 350 g, screen area ≤ 140 cm2 | 2 | 0 | 0 | 2 | 4 |  |
| 84713012 | Portable data processing machines, battery/electric powered, weight < 3,5 kg, screen area < 560 cm2 | 35 | 16 | 0 | 2 | 15 |  |
| 84713019 | Other portable data processing machines, battery/electric powered, portable, weight ≤ 10 kg | 35 | 16 | 0 | 2 | 15 |  |
| 84713090 | Other portable data processing machines, battery/electric powered, portable weight ≤ 10 kg, etc | 16 | 16 | 2 | 2 | E |  |
| 84714110 | Digital data-processing machines, weight < 750 g, etc., data entry/command, screen area < 280 cm2 | 35 | 12 | 0 | 2 | 10 |  |
| 84714190 | Other digital data processing machines, with a CPU, whether or not combined with input and output units | 35 | 16 | 0 | 2 | 15 |  |
| 84714900 | Other automatic data processing machines in the form of systems | 35 | 16 | 2 | 2 | 15 |  |
| 84715010 | Small-capacity digital processing unit, microprocessor, etc, fob ≤ USD 12 500 | 16 | 16 | 0 | 2 | 15 |  |
| 84715020 | Medium-capacity digital processing unit, etc. USD 12 500 < fob ≤ USD 46 000 | 12 | 12 | 2 | 2 | 15 |  |
| 84715030 | Big-capacity digital processing unit, etc., USD 46 000 < fob ≤ USD 100 000 | 8 | 8 | 2 | 2 | 10 |  |
| 84715040 | Very big-capacity digital processing unit, etc., fob > USD 100 000 | 4 | 4 | 2 | 2 | 4 |  |
| 84715090 | Other digital processing, etc. | 16 | 16 | 2 | 2 | 10 |  |
| 84716052 | Keyboards for automatic data processing machines | 12 | 12 | 0 | 2 | 10 | ex Category "0" only for: "Keyboard specially adapted for disabled people" |
| 84716053 | Indicators for automatic data processing machines | 12 | 12 | 0 | 2 | 10 | ex Category "0" only for: "Indicator or pointer device – computer mouse – specially adapted for disabled person" |
| 84716054 | Digitizing tables, for automatic data processing machines | 12 | 12 | 2 | 2 | 10 |  |
| 84716059 | Other input units, for automatic data processing machines | 12 | 12 | 2 | 2 | 10 |  |
| 84716061 | Terminal devices with an alphanumeric keyboard and monochrome video display | 16 | 16 | 2 | 2 | 10 |  |
| 84716062 | Terminal devices with an alphanumeric keyboard and polychrome video display | 16 | 16 | 0 | 2 | 10 |  |
| 84716080 | Self-service banking terminals | 16 | 16 | 2 | 2 | E |  |
| 84716090 | Other input/output units for data‑processing machines | 16 | 16 | 2 | 2 | 10 | ex Category "0" only for: "Braille products" |
| 84717011 | Magnetic disk units, for floppy disks | 2 | 0 | 0 | 2 | 4 |  |
| 84717012 | Magnetic disks units, for hard drives | 8 | 8 | 0 | 2 | 10 |  |
| 84717019 | Other units of magnetic disks | 8 | 8 | 0 | 2 | 10 |  |
| 84717021 | Optical disk units, for data reading | 2 | 0 | 0 | 2 | 4 |  |
| 84717029 | Other units of optical disks | 2 | 0 | 0 | 2 | 4 |  |
| 84717032 | Magnetic tape units, for cartridges | 2 | 0 | 0 | 2 | 4 |  |
| 84717033 | Magnetic tape units, for cassette | 2 | 0 | 0 | 2 | 4 |  |
| 84717039 | Other magnetic tape units | 12 | 12 | 2 | 2 | 10 |  |
| 84717090 | Other storage units | 12 | 12 | 2 | 2 | 10 |  |
| 84718000 | Other automatic units of data-processing machines | 16 | 16 | 0 | 2 | 15 |  |
| 84719011 | Readers or recorders of magnetic cards | 12 | 12 | 0 | 2 | 10 |  |
| 84719012 | Bar-code readers | 12 | 12 | 0 | 2 | 10 |  |
| 84719013 | Magnetizable character readers | 12 | 12 | 0 | 2 | 10 |  |
| 84719014 | Scanners | 2 | 0 | 0 | 2 | 4 |  |
| 84719019 | Other data processing readers or recorders | 12 | 12 | 2 | 2 | 15 |  |
| 84719090 | Other automatic data-processing machines, their units | 16 | 16 | 2 | 2 | 15 |  |
| 84721000 | Hectograph or stencil duplicating machines, for office use | 2 | 14 | 0 | 0 | 10 |  |
| 84723010 | Automatic machines for obliterating postage stamps | 2 | 0 | 2 | 2 | 4 |  |
| 84723020 | Automatic machines for sorting correspondence by format, classifying and distributing it etc. | 2 | 0 | 2 | 2 | 4 |  |
| 84723030 | Automatic machines for selecting and distributing parcels, using optical reading of the postal code | 2 | 0 | 2 | 2 | 4 |  |
| 84723090 | Other machines for sorting, folding, enveloping or strapping correspondence, etc. | 0 | 0 | 0 | 0 | 0 |  |
| 84729010 | Automatic cash dispensers, including those performing other operations | 16 | 16 | 2 | 2 | 10 |  |
| 84729021 | Machines of the type used in bank tellers, with an authentication device, electronic, etc. | 16 | 16 | 2 | 2 | 10 |  |
| 84729029 | Other banking machines, with devices for authenticating | 16 | 16 | 2 | 2 | 15 |  |
| 84729030 | Machines for sorting and counting coins or paper money | 14 | 14 | 0 | 0 | 10 |  |
| 84729040 | Pencil sharpeners, punchers, staplers and unstaplers | 18 | 18 | 18 | 18 | 10 |  |
| 84729051 | Automatic document sorters, etc., classification capacity > 400 documents per minute | 2 | 0 | 2 | 2 | 4 |  |
| 84729059 | Other automatic document sorters, incorporating readers or writers of item 8471.90.1 | 12 | 12 | 2 | 2 | 10 |  |
| 84729091 | Machines for printing addresses or for stamping address plates | 0 | 0 | 0 | 0 | 0 |  |
| 84729099 | Other office, banking, etc. machines and equipment | 2 | 14 | 0 | 0 | 10 |  |
| 84731010 | Parts and accessories of word processing machines | 14 | 14 | 0 | 0 | 10 |  |
| 84731090 | Other parts and accessories of machines of heading 84.69, except word processing machines | 16 | 16 | 16 | 16 | 10 |  |
| 84732100 | Parts and accessories of electronic calculating machines | 16 | 16 | 16 | 16 | 10 |  |
| 84732910 | Printed circuits, assembled, for cash register | 12 | 12 | 2 | 2 | 10 |  |
| 84732920 | Parts and accessories of other calculating/accounting machines | 16 | 16 | 16 | 16 | 10 |  |
| 84732990 | Parts and accessories for franking machines, ticket issuing machines, etc. | 8 | 8 | 2 | 2 | 10 |  |
| 84733011 | Cabinet with power supply, for automatic data-processing machines | 12 | 12 | 0 | 2 | 10 |  |
| 84733019 | Other cabinets, for automatic data‑processing machines | 10 | 10 | 0 | 2 | 10 |  |
| 84733031 | Hard disk drive head disk assembly (HDA), assembled | 4 | 0 | 0 | 2 | 4 |  |
| 84733032 | Magnetic head positioning arms for disk/tape drives | 0 | 0 | 0 | 0 | 0 |  |
| 84733033 | Magnetic heads for disks of tape units | 0 | 0 | 0 | 0 | 0 |  |
| 84733034 | Winding mechanisms for magnetic tape conveyors | 0 | 0 | 0 | 0 | 0 |  |
| 84733039 | Other magnetic disk/tape drive parts and accessories | 4 | 0 | 0 | 2 | 4 |  |
| 84733041 | Motherboards, assembled, for data processing machines | 12 | 12 | 0 | 2 | E |  |
| 84733042 | Memory boards (modules) with a surface area ≤ 50 cm2 | 12 | 12 | 0 | 2 | 10 |  |
| 84733043 | Microprocessor boards, even with heat dissipation device | 0 | 0 | 0 | 0 | 0 |  |
| 84733049 | Other printed circuits for automatic data processing machines | 12 | 12 | 0 | 2 | 10 |  |
| 84733092 | Screen for portable microcomputers portable, polychromatic | 0 | 0 | 0 | 0 | 0 |  |
| 84733099 | Other parts and accessories for automatic data processing machines | 8 | 8 | 0 | 2 | 10 |  |
| 84734010 | Printed circuits with assembled electrical or electronic components for office machines/apparatus | 12 | 12 | 0 | 2 | E |  |
| 84734070 | Other parts and accessories of banknote dispensing machines etc. | 14 | 14 | 2 | 2 | 10 |  |
| 84734090 | Other parts and accessories for office machines and equipment, etc. | 8 | 8 | 2 | 2 | 10 |  |
| 84735010 | Printed circuits with assembled electrical or electronic components, which can be used interchangeably etc. | 12 | 12 | 2 | 2 | E |  |
| 84735040 | Magnetic heads, which can be used interchangeably etc. | 0 | 0 | 0 | 0 | 0 |  |
| 84735050 | Memory modules with a surface area ≤ 50 cm2, which can be used interchangeably etc. | 12 | 12 | 2 | 2 | E |  |
| 84735090 | Other parts and accessories which can be used interchangeably etc. | 16 | 16 | 2 | 2 | 10 |  |
| 84741000 | Machines and apparatus for selecting, sifting, separating or washing solid mineral substances | 14 | 14 | 2 | 0 | 10 |  |
| 84742010 | Machinery for grinding, etc. solid mineral substances, ball mills | 14 | 14 | 0 | 0 | 10 |  |
| 84742090 | Other machinery for grinding, etc. solid mineral substances | 14 | 14 | 0 | 0 | 10 |  |
| 84743100 | Cement mixers and apparatus for kneading cement | 14 | 14 | 2 | 0 | 10 |  |
| 84743200 | Machines for mixing mineral substances with bitumen | 14 | 14 | 2 | 0 | 15 |  |
| 84743900 | Other machinery for mixing/kneading solid mineral substances | 14 | 14 | 0 | 0 | 15 |  |
| 84748010 | Machinery for production of moulds of sand for foundry | 2 | 14 | 2 | 0 | 10 |  |
| 84748090 | Machinery for agglomerating/moulding solid mineral fuels, etc. | 14 | 14 | 0 | 0 | 10 |  |
| 84749000 | Parts of machinery for screening, etc. mineral substances | 14 | 14 | 0 | 2 | 10 |  |
| 84751000 | Machines for assembling electric lamps, tubes, valves, etc. | 0 | 0 | 0 | 0 | 0 |  |
| 84752100 | Machines for making optical fibres and its sketches | 14 | 14 | 2 | 0 | 10 |  |
| 84752910 | Machines for making glass containers, except flasks | 2 | 14 | 0 | 0 | 10 |  |
| 84752990 | Other machines for manufacturing or hot working glass or glassware | 14 | 14 | 0 | 0 | 15 |  |
| 84759000 | Parts of machines for manufacturing or hot working glass or glass products | 14 | 14 | 0 | 0 | 10 |  |
| 84762100 | Automatic drinks vending machines, with built-in heating or cooling device | 2 | 14 | 0 | 0 | 15 |  |
| 84762900 | Other automatic drinks vending machines | 14 | 14 | 0 | 0 | 10 |  |
| 84768100 | Automatic food vending machines with built-in heating or cooling device | 2 | 14 | 0 | 0 | 10 |  |
| 84768910 | Other automatic postal stamps vending machines | 0 | 0 | 0 | 0 | 0 |  |
| 84768990 | Other automatic vending machines of other products | 2 | 14 | 0 | 0 | 10 |  |
| 84769000 | Parts of automatic vending machines | 2 | 14 | 0 | 0 | 10 |  |
| 84771011 | Horizontal, numerically controlled, single‑color injection moulding machines for thermoplastic materials, injection capacity ≤ 5 000, clamping force≤ 12 000 kN | 2 | 14 | 0 | 0 | 10 |  |
| 84771019 | Other horizontal numerically controlled injection moulding machines for rubber or plastics | 2 | 14 | 0 | 0 | 10 |  |
| 84771021 | Other moulding machines, monocolour, for thermoplastic materials, with an injection capacity ≤ 5 000 g, clamping force ≤ 12 000 kN | 2 | 14 | 0 | 0 | 10 |  |
| 84771029 | Other horizontal injection moulding machines for rubber or plastics | 2 | 14 | 0 | 0 | 10 |  |
| 84771091 | Other numerically controlled rubber/plastic injection moulding machines | 2 | 14 | 0 | 0 | 10 |  |
| 84771099 | Other rubber/plastic injection moulding machines | 14 | 14 | 0 | 0 | 10 |  |
| 84772010 | Extruders for thermoplastics materials, screw diameter ≤ 300 mm | 2 | 14 | 0 | 0 | 10 |  |
| 84772090 | Other extruders for rubber or plastic | 2 | 14 | 0 | 0 | 10 |  |
| 84773010 | Blow-moulding machines for manufacturing thermoplastic containers ≤ 5 l, production rate ≤ 1 000 units/h, etc. | 14 | 14 | 0 | 0 | 10 |  |
| 84773090 | Other blow-moulding machines for rubber/plastic | 14 | 14 | 0 | 0 | 10 |  |
| 84774010 | Expanded polystyrene (EPS) or expanded polypropylene (EPP) vacuum moulding machines | 0 | 0 | 0 | 0 | 0 |  |
| 84774090 | Other vacuum-moulding machines or thermoforming machines | 2 | 14 | 0 | 0 | 10 |  |
| 84775100 | Machines for moulding or retreading tyres or for moulding or shaping inner tubes | 2 | 14 | 0 | 0 | 10 |  |
| 84775911 | Presses for moulding rubber/plastic capacity ≤ 30 000 kN | 14 | 14 | 0 | 0 | 10 |  |
| 84775919 | Other presses for moulding rubber/plastic | 14 | 14 | 2 | 0 | 15 |  |
| 84775990 | Other machinery for moulding rubber/plastic | 2 | 14 | 0 | 0 | 10 |  |
| 84778010 | Machine for joining rubber sheets together or with rubberized fabrics, for the manufacture of tires | 0 | 0 | 0 | 0 | 0 |  |
| 84778090 | Other machinery and apparatus for working rubber/plastic or for manufacturing products thereof | 2 | 14 | 0 | 2 | 10 |  |
| 84779000 | Parts of machines for working rubber/plastic or for manufacturing products thereof | 14 | 14 | 0 | 2 | 10 |  |
| 84781010 | Automatic machines for separating stems from leaves of tobacco | 14 | 14 | 2 | 0 | 10 |  |
| 84781090 | Other machinery for preparing/making up tobacco | 14 | 14 | 0 | 0 | 10 |  |
| 84789000 | Parts of machinery for preparing/making up tobacco | 14 | 14 | 0 | 0 | 10 |  |
| 84791010 | Self-propelled machines for laying, etc. bituminous road cover | 14 | 14 | 0 | 2 | 10 |  |
| 84791090 | Other machinery for public works, building, etc. | 14 | 14 | 0 | 0 | 10 |  |
| 84792000 | Machinery for extraction, etc. oil/fat vegetable/animal | 14 | 14 | 0 | 0 | 15 |  |
| 84793000 | Presses for making panel of particles, wood fibres, etc. | 14 | 14 | 0 | 0 | 15 |  |
| 84794000 | Rope or cable-making machines | 2 | 14 | 0 | 0 | 10 |  |
| 84795000 | Industrial robots | 14 | 14 | 0 | 0 | 10 |  |
| 84796000 | Apparatus of evaporation for cooling of the air | 14 | 14 | 0 | 0 | 10 |  |
| 84797100 | Boarding bridges for passengers, airport use | 14 | 14 | 0 | 0 | 10 |  |
| 84797900 | Other boarding bridges | 14 | 14 | 0 | 0 | 10 |  |
| 84798110 | Differentiators of input and output tensile stresses of the sheet metal in electroplating installations | 0 | 0 | 0 | 0 | 0 |  |
| 84798190 | Other machines and mechanical appliances for treating metal | 2 | 14 | 0 | 0 | 10 |  |
| 84798210 | Other mixers | 2 | 14 | 0 | 0 | 10 |  |
| 84798290 | Other machinery for kneading, crushing, grinding, separating etc. | 14 | 14 | 0 | 0 | E |  |
| 84798911 | Other presses | 14 | 14 | 0 | 0 | E |  |
| 84798912 | Other machines for measuring/dispensing solids/liquids | 14 | 14 | 0 | 0 | 15 |  |
| 84798921 | Basketware and wickerwork machinery | 0 | 0 | 0 | 0 | 0 |  |
| 84798922 | Brush-making machinery | 0 | 0 | 0 | 0 | 0 |  |
| 84798931 | Electric windshield wipers, for aircrafts | 18 | 18 | 18 | 18 | 15 |  |
| 84798932 | Hydraulic accumulators for aircrafts | 18 | 18 | 18 | 18 | 10 |  |
| 84798940 | Metal silos for cereals, fixed, including batteries, etc. | 14 | 14 | 0 | 0 | 10 |  |
| 84798991 | Ultrasonic cleaning equipment | 14 | 14 | 0 | 0 | 15 |  |
| 84798992 | Machines of rudder for embarkations | 14 | 14 | 0 | 0 | 10 |  |
| 84798999 | Other machines and mechanical appliances with their own function | 2 | 14 | 0 | 0 | 10 |  |
| 84799010 | Parts of windshield wipers, etc. for aircrafts | 16 | 16 | 16 | 16 | 15 |  |
| 84799090 | Other parts of machines and mechanical appliances with their own function | 14 | 14 | 0 | 2 | 10 |  |
| 84801000 | Moulding boxes for metal foundry | 14 | 14 | 2 | 0 | E |  |
| 84802000 | Mould bases | 14 | 14 | 0 | 0 | 15 |  |
| 84803000 | Moulding patterns | 14 | 14 | 2 | 0 | 10 |  |
| 84804100 | Molds for metals, etc. by injection/compression | 35 | 30 | 0 | 0 | 15 |  |
| 84804910 | Moulds for metal/metal carbides | 14 | 14 | 2 | 0 | 10 |  |
| 84804990 | Other moulds for metal/metal carbides | 14 | 14 | 0 | 0 | 15 |  |
| 84805000 | Moulds for glass | 14 | 14 | 2 | 0 | 10 |  |
| 84806000 | Moulds for mineral materials | 14 | 14 | 0 | 0 | 10 |  |
| 84807100 | Molds for rubber/plastic, by injection, etc. | 35 | 30 | 0 | 0 | E |  |
| 84807900 | Other moulds for rubber/plastic | 2 | 14 | 0 | 0 | 10 |  |
| 84811000 | Pressure-reducing valves | 14 | 14 | 2 | 14 | 15 |  |
| 84812011 | Rotative valves, of boxes of hydraulic direction, with pinion | 14 | 14 | 14 | 14 | 10 |  |
| 84812019 | Other valves for oil-hydraulic or pneumatic transmissions, rotary, for hydraulic steering gears | 0 | 0 | 0 | 0 | 0 |  |
| 84812090 | Other valves for oleohydraulic or pneumatic transmissions | 14 | 14 | 0 | 14 | 10 |  |
| 84813000 | Check valves | 14 | 14 | 0 | 14 | 10 |  |
| 84814000 | Safety or relief valves | 14 | 14 | 0 | 14 | 10 |  |
| 84818011 | Evacuation valves, used in bathroom and kitchen | 18 | 18 | 18 | 18 | 10 |  |
| 84818019 | Other appliances, used in bathroom and kitchen | 18 | 18 | 18 | 18 | 10 |  |
| 84818021 | Thermostatic or pressure sensitive expansion valves | 14 | 14 | 0 | 2 | 10 |  |
| 84818029 | Other devices used in cooling | 14 | 14 | 0 | 14 | 15 |  |
| 84818031 | Other valves, used in gas equipment, working pressure ≤ 50 mbar, incorporating thermoelectric safety device, for household appliances | 18 | 18 | 18 | 18 | 10 |  |
| 84818039 | Other valves used in gas equipment | 14 | 14 | 0 | 2 | 10 |  |
| 84818091 | Aerosol valves | 18 | 18 | 18 | 18 | 10 |  |
| 84818092 | Solenoid valves | 14 | 14 | 0 | 14 | 10 |  |
| 84818093 | Sluice valves | 14 | 14 | 2 | 14 | 15 |  |
| 84818094 | Globe valves | 14 | 14 | 2 | 14 | 10 |  |
| 84818095 | Spherical valves | 14 | 14 | 2 | 14 | 10 |  |
| 84818096 | Male valves | 14 | 14 | 2 | 14 | 10 |  |
| 84818097 | Butterfly valves | 14 | 14 | 0 | 14 | E |  |
| 84818099 | Taps and other appliances for pipes, etc | 14 | 14 | 0 | 14 | 10 |  |
| 84819010 | Parts of aerosol valves or devices of item 8481.80.1 | 16 | 16 | 16 | 16 | 10 |  |
| 84819090 | Parts of taps, other appliances for canalisations, etc. | 14 | 14 | 0 | 14 | 10 |  |
| 84821010 | Ball bearings, radial load | 16 | 16 | 5 | 16 | 10 |  |
| 84821090 | Other ball bearings | 16 | 16 | 13 | 16 | 10 |  |
| 84822010 | Tapered roller bearings, including assemblies consisting of cones and tapered rollers, for radial load | 16 | 16 | 16 | 16 | 10 |  |
| 84822090 | Other tapered roller bearings | 16 | 16 | 16 | 16 | 10 |  |
| 84823000 | Spherical roller bearings | 16 | 16 | 5 | 16 | 10 |  |
| 84824000 | Needle roller bearings | 16 | 16 | 5 | 16 | 10 |  |
| 84825010 | Cylindrical roller bearings, radial | 16 | 16 | 5 | 16 | 10 |  |
| 84825090 | Other cylindrical roller bearings | 16 | 16 | 5 | 16 | 10 |  |
| 84828000 | Other roller bearings, including combined ball/roller bearings | 16 | 16 | 5 | 16 | 10 |  |
| 84829111 | Balls of gaged steel for ballpoint pens | 14 | 14 | 14 | 14 | 15 |  |
| 84829119 | Other balls of gaged steel for roller bearings | 4 | 14 | 5 | 14 | 10 |  |
| 84829120 | Cylindrical rollers for roller bearings | 14 | 14 | 5 | 14 | 10 |  |
| 84829130 | Conical rollers for roller bearings | 14 | 14 | 5 | 14 | 10 |  |
| 84829190 | Other balls, needles and rollers, for rollers bearings | 14 | 14 | 5 | 14 | 10 |  |
| 84829910 | Other seals, covers and holder-spheres of steel | 2 | 2 | 2 | 2 | 4 |  |
| 84829990 | Other bearing parts | 4 | 14 | 5 | 14 | 10 |  |
| 84831011 | Forged crankshafts, weight ≥ 900 kg and length ≥ 2 000 mm | 2 | 2 | 2 | 2 | 10 |  |
| 84831019 | Other crankshafts | 16 | 16 | 5 | 16 | 10 |  |
| 84831020 | Cam shafts for controlling valves | 16 | 16 | 5 | 16 | 10 |  |
| 84831030 | Flexible shafts of transmission | 16 | 16 | 5 | 16 | E |  |
| 84831040 | Cranks | 16 | 16 | 5 | 16 | 10 |  |
| 84831050 | Transmission shafts fitted with toothed couplings, overload protection notches, length ≥ 1 500 mm and a shaft diameter ≥ 400 mm | 0 | 0 | 0 | 0 | 0 |  |
| 84831090 | Other transmission shafts | 16 | 16 | 5 | 16 | 10 |  |
| 84832000 | Bearing housings, incorporating ball or roller bearings | 16 | 16 | 16 | 16 | 15 |  |
| 84833010 | Bearing housings, without roller bearings, assembled, with anti-friction metal bearings | 16 | 16 | 16 | 16 | 15 |  |
| 84833021 | Plain shaft bearings with internal diameter ≥ 200 mm | 2 | 2 | 2 | 2 | 10 |  |
| 84833029 | Other plain shaft bearings | 16 | 16 | 5 | 16 | 10 |  |
| 84833090 | Bearing housings, not incorporating ball or roller bearings | 16 | 16 | 5 | 16 | 10 |  |
| 84834010 | Reducers, multipliers, gearboxes and variable speed drives, including torque converters | 14 | 20 | 0 | 14 | 15 |  |
| 84834090 | Friction gears and wheels, ball/roller shafts | 14 | 14 | 0 | 14 | 15 |  |
| 84835010 | Pulleys, other than tension regulating bearings | 16 | 16 | 5 | 16 | 10 |  |
| 84835090 | Flywheels and other pulleys | 16 | 16 | 5 | 16 | 15 |  |
| 84836011 | Friction clutches | 14 | 14 | 0 | 2 | 10 |  |
| 84836019 | Other clutches | 14 | 14 | 0 | 2 | 15 |  |
| 84836090 | Coupling devices, including articulation joints | 14 | 14 | 0 | 2 | 10 |  |
| 84839000 | Gear wheels and other elementary transmission components presented separately | 14 | 14 | 0 | 2 | 10 |  |
| 84841000 | Metal-plastic joints | 16 | 16 | 5 | 16 | 10 |  |
| 84842000 | Sealing joints, mechanical | 14 | 14 | 0 | 2 | 10 |  |
| 84849000 | Sets or assortments of gaskets of different compositions, in pouches, envelopes or similar packaging | 16 | 16 | 5 | 16 | 15 |  |
| 84861000 | Machines and apparatus for the manufacture of "boules" or wafers | 2 | 14 | 2 | 2 | 10 |  |
| 84862000 | Machines and apparatus for the manufacture of semiconductor devices or electronic integrated circuits | 14 | 14 | 2 | 2 | 10 |  |
| 84863000 | Machinery for manufacturing flat panel display devices | 14 | 14 | 2 | 2 | 10 |  |
| 84864000 | Machinery and apparatus specified in note 9 c) to this Chapter | 14 | 14 | 2 | 2 | 10 |  |
| 84869000 | Parts, accessories, machinery for production of "boules" or wafers | 14 | 14 | 2 | 2 | 10 |  |
| 84871000 | Helixes for embarkations and their shovels | 14 | 14 | 0 | 2 | 10 |  |
| 84879000 | Parts of others machinery without electrical connection, etc. | 14 | 14 | 0 | 2 | 10 |  |
| 85011011 | Motors with power ≤ 37,5 W, direct current, with a pitch ≤ 1,8° | 0 | 0 | 0 | 0 | 0 |  |
| 85011019 | Other direct current electric motors, power ≤ 37,5 W | 18 | 18 | 5 | 18 | 10 |  |
| 85011021 | Electric motor of alternating current, power ≤ 37,5 W, synchronous | 18 | 18 | 5 | 18 | 15 |  |
| 85011029 | Other electric motor of alternating current, power ≤ 37,5 W | 18 | 18 | 5 | 18 | 15 |  |
| 85011030 | Universal electric motor, power ≤ 37,5 W | 18 | 18 | 18 | 18 | 10 |  |
| 85012000 | Universal motors with power > 37,5 W, electric | 18 | 18 | 18 | 18 | 10 |  |
| 85013110 | Direct current electric motor, 37,5 W < power ≤ 750 W | 18 | 18 | 5 | 0 | 10 |  |
| 85013120 | Direct current electric generator, power ≤ 750 W | 18 | 18 | 18 | 18 | 10 |  |
| 85013210 | Direct current electric motor, 750 W < power ≤ 75 kW | 18 | 18 | 18 | 18 | 15 |  |
| 85013220 | Direct current electric generator, 750 W < power ≤ 75 kW | 18 | 18 | 18 | 18 | E |  |
| 85013310 | Direct current electric motor, 75 kW < power ≤ 375 kW | 14 | 14 | 0 | 0 | 10 |  |
| 85013320 | Direct current electric generator, 75 kW < power ≤ 375 kW | 14 | 14 | 0 | 0 | 10 |  |
| 85013411 | Direct current electric motor, 375 kW < power ≤ 3 000 kW | 14 | 14 | 0 | 0 | 10 |  |
| 85013419 | Other direct current electric motors, power > 375 kW | 0 | 0 | 0 | 0 | 0 |  |
| 85013420 | Direct current electric generators, power > 375 kW | 14 | 14 | 0 | 0 | 10 |  |
| 85014011 | Other single-phase alternating current motors, power ≤ 15 kW, synchronous | 18 | 18 | 8 | 18 | 10 |  |
| 85014019 | Other single-phase alternating current motors, power 37,5 W < power ≤ 15 kW of 15 kW | 4 | 18 | 18 | 0 | 15 |  |
| 85014021 | Other single-phase alternating current motors, power > 15 kW, synchronous | 14 | 14 | 2 | 2 | 10 |  |
| 85014029 | Other single-phase alternating current motors, power > 15 kW | 14 | 14 | 0 | 2 | 10 |  |
| 85015110 | Other alternating current motors, polyphase, 37,5 < power ≤ 750 W, three‑phase, with squirrel-cage rotor | 14 | 14 | 2 | 2 | 15 |  |
| 85015120 | Other alternating current motors, polyphase, 37,5 < power ≤ 750 W, three‑phase, with slip ring rotor | 14 | 14 | 0 | 2 | 10 |  |
| 85015190 | Other multiphase alternating current electric motors, 37,5 < power ≤ 750 W | 14 | 14 | 2 | 2 | 10 |  |
| 85015210 | Three-phase alternating current electric motor, 750 W < power ≤ 75 kW, with a squirrel-cage rotor | 2 | 14 | 2 | 0 | 10 |  |
| 85015220 | Three-phase alternating current electric motor, 750 W < power ≤ 75 kW, with a ring rotor | 14 | 14 | 0 | 0 | 15 |  |
| 85015290 | Other alternating current electric motor, polyphase, 750 W < power ≤ 75 kW | 2 | 14 | 0 | 0 | 10 |  |
| 85015310 | Alternating current electric motors, polyphase, 75 kW < power ≤ 7 500 kW | 14 | 14 | 0 | 0 | 10 |  |
| 85015320 | Alternating current electric motors, polyphase, 7 500 kW < power ≤ 30 000 kW | 14 | 14 | 2 | 2 | 10 |  |
| 85015330 | Alternating current electric motors, polyphase, 30 000 kW < power ≤ 50 000 kW | 0 | 14 | 2 | 0 | 10 |  |
| 85015390 | Other alternating current electric motors, polyphase, power > 50 000 kW | 0 | 0 | 0 | 0 | 0 |  |
| 85016100 | Alternating current generators, power ≤ 75 kVA | 14 | 14 | 0 | 0 | E |  |
| 85016200 | Alternating current generators, 75 kVA < power ≤ 375 kVA | 14 | 14 | 0 | 0 | 15 |  |
| 85016300 | Alternating current generators, 375 kVA < power ≤ 750 kVA | 14 | 14 | 0 | 0 | 15 |  |
| 85016400 | Alternating current generators, power > 750 kVA | 14 | 14 | 0 | 0 | 10 |  |
| 85021110 | Electric generating sets for diesel engine, power ≤ 75 kVA, alternated current | 14 | 14 | 0 | 0 | 15 |  |
| 85021190 | Other electric generating sets for diesel engine, power ≤ 75 kVA | 14 | 14 | 0 | 0 | 10 |  |
| 85021210 | Electric generating sets for diesel engine 75 kVA < power ≤ 375 kVA, alternated current | 14 | 14 | 0 | 0 | 15 |  |
| 85021290 | Other electric generating sets for diesel engine, 75 kVA < power < 375 kVA | 14 | 14 | 0 | 0 | 10 |  |
| 85021311 | Electric generating sets for diesel engine, 375 kVA < power ≤ 430 kVA, alternated current | 14 | 14 | 0 | 0 | E |  |
| 85021319 | Other electric generating sets for diesel engine, power > 375 kVA, alternated current | 14 | 14 | 0 | 0 | 15 |  |
| 85021390 | Other electric generating sets for diesel engine, power > 375 kVA | 14 | 14 | 0 | 0 | E |  |
| 85022011 | Alternating current, spark-ignition piston engine generating sets (combustion engine), power ≤ 210 kVA | 14 | 14 | 0 | 2 | 10 |  |
| 85022019 | Other alternating current, spark-ignition internal combustion piston engine generating sets | 0 | 0 | 0 | 0 | 0 |  |
| 85022090 | Other generator sets for internal combustion engines | 14 | 14 | 0 | 0 | E |  |
| 85023100 | Other wind power generators | 0 | 14 | 0 | 0 | 10 |  |
| 85023900 | Other electric generating sets | 0 | 14 | 0 | 0 | 10 |  |
| 85024010 | Electric rotary converters, of frequency | 14 | 14 | 0 | 0 | 10 |  |
| 85024090 | Other electric rotary converters | 14 | 14 | 0 | 0 | 10 |  |
| 85030010 | Parts of motors/generators of power ≤ 75 kVA | 14 | 14 | 10 | 14 | 10 |  |
| 85030090 | Parts of other motors/generators/power generator sets, etc. | 14 | 14 | 2 | 2 | E |  |
| 85041000 | Reactors for lamps/discharge tubes | 18 | 18 | 18 | 18 | 10 |  |
| 85042100 | Transformers of liquid dielectric, power ≤ 650 kVA | 14 | 14 | 2 | 14 | 15 |  |
| 85042200 | Transformers of liquid dielectric, 650 kVA < power ≤ 10 000 kVA | 14 | 14 | 2 | 14 | E |  |
| 85042300 | Transformers of liquid dielectric, power > 10 000 kVA | 14 | 14 | 2 | 0 | 10 |  |
| 85043111 | Current transformers, electrical, power ≤ 1 kVA, for frequency ≤ 60 Hz, of current | 18 | 18 | 18 | 18 | 15 |  |
| 85043119 | Other electrical transformers power ≤ 1 kVA, for frequency ≤ 60 Hz | 18 | 18 | 18 | 18 | 10 |  |
| 85043191 | Horizontal output electrical transformer (fly back), output voltage > 18 kV and horizontal scanning frequency ≥ 32 kHz, with power ≤ 1 kVA | 0 | 0 | 0 | 0 | 0 |  |
| 85043192 | Electrical transformers of phi, detection, ratio, linearity or focusing, of a power ≤ 1 kVA | 18 | 18 | 18 | 18 | 15 |  |
| 85043199 | Other electrical transformers with power ≤ 1 kVA | 18 | 18 | 8 | 18 | 15 |  |
| 85043211 | Electrical transformers 1 kVA < power ≤ 3 kVA, for frequency ≤ 60 Hz | 18 | 18 | 18 | 18 | 15 |  |
| 85043219 | Other electrical transformers 1 kVA < power ≤ 3 kVA | 18 | 18 | 18 | 18 | 15 |  |
| 85043221 | Electrical transformers 3 kVA < power ≤ 16 kVA, for frequency ≤ 60 Hz | 18 | 18 | 18 | 18 | 15 |  |
| 85043229 | Other electrical transformers 3 kVA < power ≤ 16 kVA | 18 | 18 | 18 | 18 | 15 |  |
| 85043300 | Electrical transformers 16 kVA < power ≤ 500 kVA | 14 | 14 | 0 | 0 | 15 |  |
| 85043400 | Electrical transformers power > 500 kVA | 14 | 14 | 0 | 0 | E |  |
| 85044010 | Accumulator chargers (electric converters) | 18 | 18 | 2 | 18 | 10 |  |
| 85044021 | Rectifiers, other than battery chargers, crystal (semiconductor) | 18 | 18 | 18 | 18 | 10 |  |
| 85044022 | Electrolytic rectifiers (electric converters) | 18 | 18 | 18 | 18 | 10 |  |
| 85044029 | Other rectifiers, except battery chargers | 18 | 18 | 18 | 18 | 10 |  |
| 85044030 | Electric converters of continuous current | 14 | 14 | 0 | 2 | 15 |  |
| 85044040 | Uninterrupted power supply equipment (UPS or no break) | 14 | 20 | 0 | 2 | 10 |  |
| 85044050 | Electronic frequency converters, for varying speed of electric motors | 14 | 14 | 0 | 2 | 10 |  |
| 85044060 | Electronic power supply apparatus for emergency lighting | 18 | 18 | 18 | 18 | 15 |  |
| 85044090 | Other static electric converters | 14 | 14 | 0 | 2 | 10 |  |
| 85045000 | Other reactance and self-induction coils | 18 | 18 | 7 | 18 | 10 |  |
| 85049010 | Ferromagnetic powder cores | 16 | 16 | 16 | 16 | 10 |  |
| 85049020 | Parts of reactors for lamps/discharge tubes | 16 | 16 | 16 | 16 | 10 |  |
| 85049030 | Parts of transformers of liquid dielectric (subheadings 8504.21, 8504.22, 8504.23, 8504.33 or 8504.34) for power > 16 kVA | 14 | 14 | 2 | 2 | 10 |  |
| 85049040 | Parts of static converters, except battery chargers and rectifiers | 14 | 14 | 0 | 2 | 10 |  |
| 85049090 | Other parts of other transformers, converters, etc. | 16 | 16 | 16 | 16 | E |  |
| 85051100 | Permanent magnets of metal, etc. | 16 | 16 | 5 | 16 | 10 |  |
| 85051910 | Permanent magnets of ferrite (ceramic), etc. | 16 | 16 | 5 | 16 | 10 |  |
| 85051990 | Other permanent magnets etc. | 16 | 16 | 5 | 16 | 10 |  |
| 85052010 | Electromagnetic brakes, foucault current, for motor vehicles (of headings 87.01 to 87.05) | 0 | 0 | 0 | 0 | 0 |  |
| 85052090 | Electro-magnetic couplings, clutches, etc. | 14 | 14 | 0 | 2 | 10 |  |
| 85059010 | Electro-magnets | 16 | 16 | 16 | 16 | 10 |  |
| 85059080 | Magnetic clamping plates, chucks and devices, etc. | 14 | 14 | 0 | 2 | 10 |  |
| 85059090 | Parts of electro-magnetic couplings, clutches, etc. | 14 | 14 | 2 | 2 | 10 |  |
| 85061010 | Batteries, of manganese dioxide, alkaline | 16 | 16 | 2 | 16 | 15 |  |
| 85061020 | Other batteries, of manganese dioxide | 16 | 16 | 2 | 16 | 10 |  |
| 85061030 | Manganese dioxide battery cells | 16 | 16 | 2 | 16 | 10 |  |
| 85063010 | Piles/electric batteries of mercuric oxide, volume ≤ 300 cm3 | 0 | 0 | 0 | 0 | 0 |  |
| 85063090 | Other piles/electric batteries of mercuric oxide | 16 | 16 | 16 | 16 | 10 |  |
| 85064010 | Piles/electric batteries of silver oxide, volume ≤ 300 cm3 | 0 | 0 | 0 | 0 | 0 |  |
| 85064090 | Other silver-oxide batteries, etc. | 16 | 16 | 16 | 16 | 10 |  |
| 85065010 | Batteries/battery packs of lithium, external volume ≤ 300 cm3 | 0 | 0 | 0 | 0 | 0 |  |
| 85065090 | Other batteries and battery packs, electric, lithium | 16 | 16 | 16 | 16 | 10 |  |
| 85066010 | Batteries and cell batteries, electric, zinc‑air, with an external volume ≤ 300 cm3 | 0 | 0 | 0 | 0 | 0 |  |
| 85066090 | Other batteries/cell batteries, electric zinc‑air | 16 | 16 | 16 | 16 | 15 |  |
| 85068010 | Other cells and battery packs, with an external volume ≤ 300 cm3 | 0 | 0 | 0 | 0 | 0 |  |
| 85068090 | Other batteries/electric batteries | 16 | 16 | 16 | 16 | 15 |  |
| 85069000 | Parts of batteries/cell batteries, electric | 14 | 14 | 14 | 14 | 10 |  |
| 85071010 | Electric accumulators of lead, capacity ≤ 20 Ah and power ≤ 12 V | 18 | 18 | 10 | 18 | 10 |  |
| 85071090 | Other electric accumulators, of lead | 18 | 18 | 10 | 18 | 15 |  |
| 85072010 | Other electric accumulators, of lead, weighing ≤ 1 000 kg | 18 | 18 | 18 | 18 | 15 |  |
| 85072090 | Other electric accumulators, of lead | 18 | 18 | 18 | 18 | 15 |  |
| 85073011 | Electric accumulator of nickel-cadmium, weighing ≤ 2 500 kg, capacity ≤ 15 Ah | 18 | 18 | 18 | 18 | 10 |  |
| 85073019 | Other electric accumulators, of nickel‑cadmium, weighing ≤ 2 500 kg | 18 | 18 | 18 | 18 | 15 |  |
| 85073090 | Other electric accumulators of nickel‑cadmium | 18 | 18 | 18 | 18 | 10 |  |
| 85074000 | Electric accumulators of nickel-iron | 18 | 18 | 2 | 18 | 10 |  |
| 85075000 | Electric accumulator of nickel-hydride metallic | 18 | 18 | 2 | 18 | 10 |  |
| 85076000 | Lithium-ion electric accumulators | 18 | 18 | 2 | 18 | 15 |  |
| 85078000 | Other electric accumulators | 18 | 18 | 2 | 18 | 10 |  |
| 85079010 | Separators for electric accumulators | 16 | 16 | 16 | 16 | 10 |  |
| 85079020 | Plastic containers, their lids and caps, for electric accumulators | 16 | 16 | 16 | 16 | 10 |  |
| 85079090 | Other parts of electric accumulators | 16 | 16 | 16 | 0 | 15 |  |
| 85081100 | Electromechanical vacuum cleaners, for domestic use | 20 | 20 | 20 | 20 | 10 |  |
| 85081900 | Other vacuum cleaners with built-in electric motor, power > 1500 W, reservoir volume > 200 l | 20 | 20 | 20 | 20 | 10 |  |
| 85086000 | Other electric vacuum cleaners with electric motor, domestic use | 14 | 14 | 0 | 0 | E |  |
| 85087000 | Vacuum cleaner parts | 14 | 14 | 0 | 0 | 10 |  |
| 85094010 | Blender of foods, with electric motor, domestic use | 20 | 20 | 20 | 20 | 10 |  |
| 85094020 | Mixers of foods, with electric motor, domestic use | 20 | 20 | 20 | 20 | 10 |  |
| 85094030 | Mincers, with electric motor, domestic use | 20 | 20 | 20 | 20 | E |  |
| 85094040 | Centrifugal juice extractor, with built-in electric motor, for domestic use | 20 | 20 | 20 | 20 | 10 |  |
| 85094050 | Multiple functions appliances, for processing food, with electric motor, for domestic use | 20 | 20 | 8 | 20 | 10 |  |
| 85094090 | Other mixers, etc. for food, with electric motor, domestic | 20 | 20 | 20 | 20 | 10 |  |
| 85098010 | Floor polishers, with electromechanic motor, for domestic use | 20 | 20 | 20 | 20 | 10 |  |
| 85098090 | Other electromechanic appliances. with electric motor, for domestic use | 20 | 20 | 20 | 20 | 10 | ex Category "0" only for: "Electric toothbrush" |
| 85099000 | Parts of electromechanic apparatus with electric motor, for domestic use | 16 | 16 | 16 | 16 | 10 |  |
| 85101000 | Shavers, with electric motor | 20 | 20 | 8 | 20 | 10 |  |
| 85102000 | Hair clippers, with electric motor | 35 | 0 | 0 | 0 | 10 |  |
| 85103000 | Hair-removing appliances, with electric motor | 20 | 20 | 8 | 20 | 15 |  |
| 85109011 | Laminates of shavers, with electric motor | 16 | 16 | 16 | 16 | 15 |  |
| 85109019 | Other parts of shavers, with electric motor | 16 | 16 | 16 | 16 | 15 |  |
| 85109020 | Combs and blades for shearing machines | 14 | 14 | 2 | 0 | 10 |  |
| 85109090 | Parts of hair-removing appliances, with electric motor | 0 | 0 | 0 | 0 | 0 |  |
| 85111000 | Sparking plugs for spark or compression ignition engine | 18 | 18 | 5 | 18 | 10 |  |
| 85112010 | Ignition magnetos for spark or compression ignition engine | 18 | 18 | 5 | 18 | 10 |  |
| 85112090 | Magneto-dynamos/magnetic flywheels for spark or compression ignition engine | 18 | 18 | 5 | 18 | 10 |  |
| 85113010 | Distributors for spark or compression ignition engine | 18 | 18 | 5 | 18 | 10 |  |
| 85113020 | Ignition coils for spark or compression ignition engine | 18 | 18 | 5 | 18 | 10 |  |
| 85114000 | Starter motors, whether or not functioning as generators, for spark-ignition or compression-ignition engines | 18 | 18 | 5 | 18 | 10 |  |
| 85115010 | Dynamos and alternators for spark or compression ignition engines | 18 | 18 | 5 | 18 | 10 |  |
| 85115090 | Other generators for spark or compression ignition engines | 18 | 18 | 5 | 18 | 10 |  |
| 85118010 | Glow plugs for spark or compression ignition engines | 18 | 18 | 5 | 18 | 10 |  |
| 85118020 | Voltage regulators (circuit breakers) for spark or compression ignition engines | 18 | 18 | 5 | 18 | 10 |  |
| 85118030 | Digital electronic ignition for combustion/diesel engine | 16 | 16 | 2 | 2 | 10 |  |
| 85118090 | Other electronic ignition devices and apparatus, etc., for internal combustion engines | 18 | 18 | 5 | 18 | 10 |  |
| 85119000 | Parts of electronic ignition devices and apparatus, etc., for internal combustion engines | 16 | 16 | 5 | 16 | 10 |  |
| 85121000 | Lighting/visual signalling equipment, used on bicycles | 18 | 18 | 18 | 18 | E |  |
| 85122011 | Headlights for automobiles, etc. | 18 | 18 | 10 | 18 | E |  |
| 85122019 | Other electric lighting equipment for automobiles, etc. | 18 | 18 | 18 | 18 | 10 |  |
| 85122021 | Fixed lights for automobiles, etc. | 18 | 18 | 10 | 18 | 10 |  |
| 85122022 | Direction indication lights for automobiles, etc. | 18 | 18 | 10 | 18 | 10 |  |
| 85122023 | Boxes of combined lights for automobiles, etc. | 18 | 18 | 10 | 18 | 10 |  |
| 85122029 | Other electric visual signalling equipment for automobiles, etc. | 18 | 18 | 18 | 18 | 10 |  |
| 85123000 | Acoustic signalling devices, for automobiles | 18 | 18 | 10 | 18 | 10 |  |
| 85124010 | Windscreen wipers for automobiles | 18 | 18 | 10 | 18 | 10 |  |
| 85124020 | Defrosters and demisters, used for automobiles | 18 | 18 | 10 | 18 | 10 |  |
| 85129000 | Parts of electrical lighting or signalling apparatus, used on cycles or motor cars | 16 | 16 | 10 | 16 | 10 |  |
| 85131010 | Flashlights | 18 | 18 | 8 | 18 | 10 |  |
| 85131090 | Other portable electric lamps, designed to operate by means of their own power source (e.g. batteries, accumulators, magnets) | 18 | 18 | 8 | 18 | 10 |  |
| 85139000 | Parts of portable electric flashlights, designed to operate by means of their own power source (e.g. batteries, accumulators, magnets) | 16 | 16 | 16 | 16 | 15 |  |
| 85141010 | Resistance (indirectly heated) furnaces, industrial | 14 | 14 | 0 | 0 | 15 |  |
| 85141090 | Resistance (indirectly heated) laboratory furnaces | 14 | 14 | 2 | 2 | 15 |  |
| 85142011 | Industrial induction ovens | 14 | 14 | 0 | 0 | 10 |  |
| 85142019 | Laboratory induction ovens | 14 | 14 | 0 | 0 | 10 |  |
| 85142020 | Furnaces that operate by dielectric losses, industrial or laboratory | 14 | 14 | 0 | 0 | 10 |  |
| 85143011 | Resistance ovens, industrial (direct heating) | 14 | 14 | 2 | 0 | E |  |
| 85143019 | Resistance ovens, of laboratory (direct heating) | 14 | 14 | 2 | 0 | 10 |  |
| 85143021 | Ovens of electric arc, industrial | 14 | 14 | 2 | 0 | 15 |  |
| 85143029 | Laboratory arc furnaces | 14 | 14 | 2 | 0 | 10 |  |
| 85143090 | Other industrial or laboratory electric furnaces/ovens | 14 | 14 | 0 | 0 | 10 |  |
| 85144000 | Other apparatus for heat treatment of materials by induction or by dielectric losses | 14 | 14 | 0 | 0 | 15 |  |
| 85149000 | Parts of industrial/laboratory/electric furnaces/ovens, etc. | 14 | 14 | 0 | 0 | 10 |  |
| 85151100 | Iron and pistols for brazing or welding | 14 | 14 | 0 | 0 | 10 |  |
| 85151900 | Other machines and apparatus for brazing or welding | 14 | 14 | 0 | 0 | 15 |  |
| 85152100 | Resistance machines and apparatus for welding metals, automatic | 14 | 14 | 0 | 0 | 10 |  |
| 85152900 | Other resistance welding machines and apparatus for metals | 2 | 14 | 0 | 0 | 10 |  |
| 85153110 | Robots for arc welding in an inert atmosphere (mig – metal inert gas) or active atmosphere (mag – metal active gas), with numerical control | 0 | 0 | 0 | 0 | 0 |  |
| 85153190 | Other fully or partially automatic arc or plasma welding machines and apparatus for welding metals, except robots for welding etc. | 14 | 14 | 0 | 0 | 10 |  |
| 85153900 | Other machines and apparatus for welding metals by arc or plasma jet | 14 | 14 | 0 | 0 | 10 |  |
| 85158010 | Machines and apparatus for welding, by laser | 0 | 0 | 0 | 0 | 0 |  |
| 85158090 | Other electric welding machines and apparatus by other processes (except laser) | 14 | 14 | 0 | 0 | 15 |  |
| 85159000 | Parts of electrical welding machines and apparatus | 14 | 14 | 0 | 2 | 10 |  |
| 85161000 | Electric water heaters, including immersion heaters | 20 | 20 | 20 | 20 | E |  |
| 85162100 | Electric storage radiators for space heating, underfloor heating or similar purposes | 20 | 20 | 20 | 20 | 10 |  |
| 85162900 | Other electric apparatus, for space-heating | 35 | 20 | 20 | 20 | 10 |  |
| 85163100 | Hair dryers, electrothermal, for domestic purposes | 20 | 20 | 8 | 20 | 10 |  |
| 85163200 | Other hair-dressing appliances, electrothermal, domestic use | 35 | 20 | 8 | 20 | 10 |  |
| 85163300 | Hand drying devices, electrothermal, domestic use | 20 | 20 | 20 | 20 | 10 |  |
| 85164000 | Electric irons, for domestic use | 20 | 20 | 2 | 20 | 10 |  |
| 85165000 | Microwave ovens, for domestic use | 20 | 20 | 17 | 20 | 10 |  |
| 85166000 | Other electrothermal ovens, cookers, etc. for domestic use | 35 | 20 | 20 | 20 | E |  |
| 85167100 | Electrothermal machines for making coffee or tea, for domestic use | 35 | 20 | 20 | 20 | 15 |  |
| 85167200 | Electrothermal toasters, domestic use | 20 | 20 | 20 | 20 | 10 |  |
| 85167910 | Electrothermal pots, domestic use | 20 | 20 | 20 | 20 | 10 |  |
| 85167920 | Electrothermal frying pans, domestic use | 20 | 20 | 20 | 20 | 10 |  |
| 85167990 | Other electrothermal appliances, domestic use | 35 | 20 | 20 | 20 | 10 |  |
| 85168010 | Heating resistors for appliances of this heading (electrothermal, domestic use) | 16 | 16 | 16 | 16 | 10 |  |
| 85168090 | Other electric heating resistors, domestic use | 16 | 16 | 16 | 16 | 15 |  |
| 85169000 | Parts of heaters and electric heating appliances, domestic use | 16 | 16 | 16 | 16 | 10 |  |
| 85171100 | Corded telephones with wireless handset‑microphone unit | 20 | 20 | 2 | 20 | 15 |  |
| 85171211 | Portable appliance of radio‑telecommunications ex: walkie‑talkie/handle-talkie | 35 | 12 | 2 | 2 | 10 |  |
| 85171212 | Fixed terminals without own source of energy, mono-channels | 12 | 12 | 2 | 2 | 10 |  |
| 85171213 | Analogical movable terminals used in automobile vehicles | 12 | 12 | 2 | 2 | 10 |  |
| 85171219 | Other appliances of radio‑telecommunications/radiotelegraph, analogic | 12 | 12 | 2 | 2 | 10 |  |
| 85171221 | Portable trunking system devices | 12 | 12 | 2 | 2 | 10 |  |
| 85171222 | Fixed trunking system devices without their own power source | 2 | 0 | 2 | 2 | 4 |  |
| 85171223 | Trunking system devices, of the type used in motor vehicles | 12 | 12 | 2 | 2 | 10 |  |
| 85171229 | Other trunk system transmitter/receiver devices | 12 | 12 | 2 | 2 | E |  |
| 85171231 | Portable terminals of cellular telephony | 16 | 16 | 2 | 2 | 15 |  |
| 85171232 | Fixed terminals of cellular telephony without own source of energy | 2 | 0 | 2 | 2 | 4 |  |
| 85171233 | Mobile terminals of the type used in vehicles/automobiles | 12 | 12 | 2 | 2 | 10 |  |
| 85171239 | Other cellular network telephones, excluding satellite ones, etc. | 12 | 12 | 2 | 2 | 10 |  |
| 85171241 | Digital apparatus/equipment operating in band c, ku, l or s | 0 | 0 | 0 | 0 | 0 |  |
| 85171249 | Other satellite telecommunications transmitting/receiving devices | 16 | 16 | 2 | 2 | E |  |
| 85171290 | Other transmitting devices with built-in receiver | 16 | 16 | 2 | 2 | 10 |  |
| 85171810 | Interphones | 20 | 20 | 20 | 20 | 10 |  |
| 85171820 | Public telephones | 14 | 14 | 2 | 2 | 10 |  |
| 85171891 | Other phone apparatus/equipment, not combined with other devices | 35 | 20 | 8 | 20 | 10 |  |
| 85171899 | Other telephone devices, including videophones | 35 | 20 | 8 | 20 | 10 |  |
| 85176111 | Base stations, for two-way radio messaging systems, with a transmission rate ≤ 112 kbits/s | 2 | 0 | 2 | 0 | 4 |  |
| 85176119 | Other base stations, two-way radio messaging system | 16 | 16 | 2 | 2 | E |  |
| 85176120 | Apparatus/equipment of trunk system for central station | 2 | 0 | 2 | 2 | 4 |  |
| 85176130 | Apparatus/equipment of cellular telephony for base station | 2 | 12 | 2 | 2 | 10 |  |
| 85176141 | Base stations, satellite telecommunications, main fixed terrestrial, without antenna-reflector kit | 2 | 0 | 2 | 2 | 4 |  |
| 85176142 | Base stations, satellite telecommunications, VSAT (very small aperture terminal), without antenna‑reflector kit | 2 | 0 | 2 | 2 | 4 |  |
| 85176143 | Digital satellite telecommunications base stations operating in C, Ku, L or S bands | 0 | 0 | 0 | 0 | 0 |  |
| 85176149 | Other base stations, of satellite telecommunications | 16 | 16 | 2 | 2 | 10 |  |
| 85176191 | Other devices for emitting, transmitting or receiving voice, images or other digital data, frequency ≥ 15 GHz and ≤ 23 GHz, transmission rate ≤ 8 Mbits/s | 16 | 16 | 2 | 2 | 10 |  |
| 85176192 | Other devices for emitting, transmitting or receiving voice, images or other digital data, frequency > 23 GHz | 2 | 12 | 2 | 2 | 10 |  |
| 85176199 | Other transmitting devices with built-in receiver | 16 | 16 | 2 | 2 | 10 |  |
| 85176211 | Frequency division multiplexers | 12 | 12 | 2 | 2 | 10 |  |
| 85176212 | Synchronous digital time division multiplexers with transmission speeds ≥ 155 Mbits/s | 14 | 14 | 2 | 2 | 10 |  |
| 85176213 | Other multiplexers operating by time sharing | 14 | 14 | 2 | 2 | 10 |  |
| 85176214 | Subscriber line concentrators (central or remote terminal terminals) | 16 | 16 | 2 | 2 | E |  |
| 85176219 | Other centralizing apparatus/equipment | 16 | 16 | 2 | 2 | 10 |  |
| 85176221 | Public automatic exchanges, for electronic switching, including traffic ones | 16 | 16 | 2 | 2 | 15 |  |
| 85176222 | Private automatic exchanges, with a capacity ≤ 25 extensions | 16 | 16 | 2 | 2 | 15 |  |
| 85176223 | Private automatic exchanges, with a capacity > 200 extensions and ≤ 200 extensions | 16 | 16 | 2 | 2 | E |  |
| 85176224 | Private automatic exchanges, with a capacity > 200 extensions | 16 | 16 | 2 | 2 | E |  |
| 85176229 | Other automatic telephone line commutation centers, except videotext | 16 | 16 | 2 | 2 | 15 |  |
| 85176231 | Automatic packet commutation exchanges with trunk speeds > 72 kbits/s, switching speeds > 3 600 packets per second, without deterministic multiplexing | 2 | 12 | 2 | 2 | 10 |  |
| 85176232 | Other automatic centres for commutation per bundle | 16 | 16 | 2 | 2 | 15 |  |
| 85176233 | Automatic centrals of trunk system (trunking) | 2 | 0 | 2 | 2 | 4 |  |
| 85176239 | Other commutation apparatus for telephony and telegraphy | 16 | 16 | 0 | 2 | 15 |  |
| 85176241 | Digital routers, in wired or wireless networks, with wireless connection capability | 16 | 16 | 2 | 2 | 10 |  |
| 85176248 | Other digital routers, in wired or wireless networks, serial interface speed ≥ 4 Mbits/s, suitable for interconnection of local networks with different protocols | 2 | 12 | 2 | 2 | 8 |  |
| 85176249 | Other digital routers | 12 | 12 | 0 | 2 | 10 |  |
| 85176251 | Terminals or repeaters on metal lines | 8 | 12 | 2 | 2 | 10 |  |
| 85176252 | Terminals over fibre optic lines, with transmission speeds greater than 2,5 Gbits/s | 2 | 12 | 2 | 2 | 8 |  |
| 85176253 | Text terminals operating with Baudt transmission code, etc., alphanumeric keyboard and display, including built-in telephone | 0 | 0 | 0 | 0 | 0 |  |
| 85176254 | Network connection distributors ("hubs") | 2 | 12 | 0 | 2 | 4 |  |
| 85176255 | Modulators/demodulators (modems) | 16 | 16 | 0 | 2 | 10 |  |
| 85176259 | Other terminal equipment or repeaters | 14 | 25 | 0 | 2 | 10 |  |
| 85176261 | Transmitting devices with built-in trunking system receiver | 12 | 12 | 2 | 2 | E |  |
| 85176262 | Transmitting devices with built-in cellular technology receiver | 12 | 12 | 2 | 2 | 10 |  |
| 85176264 | Digital satellite transmitters with built-in receiver, operating in the C, Ku, L or S bands | 0 | 0 | 0 | 0 | 0 |  |
| 85176265 | Other satellite transmitting/receiving devices | 16 | 16 | 2 | 2 | E |  |
| 85176271 | Portable terminals for two-way radio messaging systems, transmission rate ≤ 112 kbits/s | 2 | 0 | 2 | 2 | 4 |  |
| 85176272 | Transmitting devices, frequency < 15 GHz and transmission rate ≤ 34 Mbits/s, except for bidirectional radio messaging systems with transmission rate ≤ 112 kbits/s | 16 | 16 | 2 | 2 | 10 |  |
| 85176277 | Other digital transmitters with built-in receiver, frequency < 15 GHz | 16 | 16 | 0 | 2 | 15 |  |
| 85176278 | Other digital transmitters with built-in receivers, frequency ≥ 15 GHz but <+ 23 GHz, transmission rate ≤ 8 Mbit/s | 16 | 16 | 0 | 2 | 10 |  |
| 85176279 | Other digital transmitters with built-in receiver | 2 | 12 | 0 | 2 | 10 |  |
| 85176291 | Radiotelephony/radiotelegraphy transmitting devices | 12 | 12 | 2 | 2 | 15 |  |
| 85176292 | Personal radio message receivers with alphanumeric message display | 2 | 0 | 2 | 2 | 4 |  |
| 85176293 | Other personal radio message receivers | 12 | 12 | 2 | 2 | 10 |  |
| 85176294 | Protocol translators (converters) for network interconnection (gateways) | 16 | 16 | 0 | 2 | 15 |  |
| 85176295 | Fixed, analog terminals, without their own power source, single channels | 12 | 12 | 2 | 2 | 10 |  |
| 85176296 | Other analog radiotelephony, radiotelegraphy devices | 12 | 12 | 2 | 2 | 10 |  |
| 85176299 | Other radiotelephony/radiotelegraphy/radiophony receivers | 20 | 20 | 20 | 20 | 10 |  |
| 85176900 | Other electrical apparatus for wire telephony/telegraphy | 14 | 14 | 2 | 14 | 10 |  |
| 85177010 | Printed circuits with electrical or electronic components, assembled | 12 | 12 | 2 | 0 | 10 |  |
| 85177021 | Antennas suitable for portable mobile phones, except telescopic ones | 2 | 0 | 2 | 2 | 4 |  |
| 85177029 | Other antennas except for use in cellphones | 16 | 16 | 16 | 16 | 15 |  |
| 85177091 | Cabinets, racks and frames for transmitter/receiver devices | 8 | 8 | 2 | 0 | 8 |  |
| 85177092 | Registers and selectors for automatic control panels | 8 | 0 | 2 | 2 | 8 |  |
| 85177099 | Other parts for telephony/telegraphy apparatus | 8 | 8 | 2 | 0 | 10 |  |
| 85181010 | Piezoelectrics suitable for telephone devices | 2 | 0 | 2 | 0 | 4 |  |
| 85181090 | Other microphones and their supports | 20 | 20 | 2 | 20 | 10 |  |
| 85182100 | Single loudspeakers, mounted in their enclosures | 20 | 20 | 2 | 20 | 10 |  |
| 85182200 | Multiple loudspeakers, mounted in the same enclosure | 20 | 20 | 2 | 20 | 10 |  |
| 85182910 | Piezoelectrics suitable for telephone devices | 2 | 0 | 2 | 0 | 4 |  |
| 85182990 | Other piezoelectrics, except suitable for telephone devices | 20 | 20 | 2 | 20 | 10 |  |
| 85183000 | Earphones, including with microphones | 20 | 20 | 2 | 20 | 10 |  |
| 85184000 | Audio-frequency electric amplifiers | 20 | 20 | 2 | 20 | 10 |  |
| 85185000 | Electric sound amplifier sets | 20 | 20 | 2 | 20 | 10 |  |
| 85189010 | Parts of loudspeakers | 16 | 16 | 16 | 16 | 10 |  |
| 85189090 | Parts of microphones, earphones, amplifiers, etc. | 16 | 16 | 16 | 16 | 10 |  |
| 85192000 | Coin or token-operated record-players | 20 | 20 | 20 | 20 | 10 |  |
| 85193000 | Turntables without amplification devices | 20 | 20 | 20 | 20 | 10 |  |
| 85195000 | Telephone answering machines | 20 | 20 | 8 | 20 | 10 |  |
| 85198110 | Sound reproduction devices with laser optical reading system (compact disc players) | 20 | 20 | 6 | 20 | 10 |  |
| 85198120 | Sound recorders for aircraft cabin | 0 | 0 | 0 | 0 | 0 |  |
| 85198190 | Other magnetic media recorders without sound reproduction device | 20 | 20 | 4 | 20 | 10 |  |
| 85198900 | Other sound recording and reproducing apparatus | 20 | 20 | 20 | 20 | 10 |  |
| 85211010 | Magnetic tape recorder-player, without tuner | 0 | 0 | 0 | 0 | 0 |  |
| 85211081 | Video cassette recording/reproducing apparatus for tape width of 12,65 mm (1/2″) | 20 | 20 | 8 | 20 | 10 |  |
| 85211089 | Other video cassette recording/reproducing apparatus for tapes of width < 19,05 mm (3/4″) | 20 | 20 | 20 | 20 | 10 |  |
| 85211090 | Other video cassette recording/reproducing apparatus for tapes of width ≥ 19,05 mm (3/4″) | 0 | 0 | 0 | 0 | 0 |  |
| 85219010 | Recorder-reproducer and editor of images and sound, on discs, by magnetic, optical or optomagnetic means | 0 | 0 | 0 | 0 | 0 |  |
| 85219090 | Other video recording or reproducing apparatus | 20 | 20 | 2 | 20 | 10 |  |
| 85221000 | Phonocaptors, for recording/playback devices | 18 | 18 | 18 | 18 | 10 |  |
| 85229010 | Gemstone-tipped needles for reproduction devices | 16 | 16 | 16 | 16 | 10 |  |
| 85229020 | Enclosures for recording/playback devices | 16 | 16 | 16 | 16 | 10 |  |
| 85229030 | Chassis or supports for recording/playback devices | 16 | 16 | 16 | 16 | 10 |  |
| 85229040 | Magnetic sound players for playback devices | 16 | 16 | 16 | 16 | 10 |  |
| 85229050 | Turntable mechanisms, whether or not with changer, for recording/playback apparatus | 16 | 16 | 16 | 16 | 10 |  |
| 85229090 | Other parts and accessories for recording/reproducing apparatus | 0 | 16 | 16 | 16 | 10 |  |
| 85232110 | Cards incorporating a magnetic stripe, not recorded | 16 | 16 | 16 | 16 | E |  |
| 85232120 | Cards incorporating a magnetic stripe, recorded | 16 | 16 | 16 | 16 | E |  |
| 85232911 | Magnetic discs n/recording for units of hard disks | 0 | 0 | 0 | 0 | 0 |  |
| 85232919 | Other magnetic discs unrecorded | 16 | 16 | 16 | 16 | 15 |  |
| 85232921 | Magnetic tapes, unrecorded, width < 4 mm, in cassettes | 16 | 16 | 16 | 16 | 10 |  |
| 85232922 | Magnetic tapes, unrecorded, width > 4 mm but ≤ 6,5 mm | 16 | 16 | 2 | 16 | 10 |  |
| 85232923 | Magnetic tapes, unrecorded, width > 6,5 mm but ≤ 50,8 mm (2"), in rolls or spools | 16 | 16 | 16 | 16 | 10 |  |
| 85232924 | Magnetic tapes, unrecorded, width > 6,5 mm, in cassettes for video recording | 0 | 16 | 2 | 16 | 10 |  |
| 85232929 | Other magnetic tapes, unrecorded | 16 | 16 | 16 | 16 | 10 |  |
| 85232931 | Magnetic tapes, recorded, for reproduction of phenomena other than sound or image | 16 | 16 | 16 | 16 | 15 |  |
| 85232932 | Magnetic tapes, recorded, width ≤ 4 mm, in cartridges or cassettes, except those of subitem 8523.29.31 | 16 | 16 | 16 | 16 | 15 |  |
| 85232933 | Magnetic tapes, width > 6,5 mm, recorded | 16 | 16 | 16 | 16 | 15 |  |
| 85232939 | Magnetic tapes, width > 4 mm, < 6,5 mm, recorded | 16 | 16 | 16 | 16 | 15 |  |
| 85232990 | Other discs, tapes, sound recording media, unrecorded | 16 | 16 | 7 | 16 | 10 |  |
| 85234110 | Discs for reading system by laser, recorded only once | 26 | 16 | 16 | 16 | 10 |  |
| 85234190 | Other discs for reading system by laser | 16 | 16 | 16 | 16 | 10 |  |
| 85234910 | Discs by laser reading for reproducing sound only | 16 | 16 | 7 | 16 | 15 |  |
| 85234920 | Discs for uses other than reproducing sound and image | 16 | 16 | 14 | 16 | 10 |  |
| 85234990 | Other optical media | 35 | 16 | 16 | 16 | 10 |  |
| 85235110 | Memory cards | 2 | 16 | 0 | 2 | 8 |  |
| 85235190 | Other non-volatile data-storage devices | 16 | 16 | 2 | 16 | 10 |  |
| 85235200 | Smart cards | 6 | 6 | 2 | 2 | 10 |  |
| 85235910 | Contactless cards and tags | 12 | 12 | 2 | 2 | 15 |  |
| 85235990 | Other semiconductor supports, except non‑volatile semiconductor-based data storage devices and memory cards etc. | 16 | 16 | 16 | 16 | 15 |  |
| 85238000 | Other prepared media for sound recording/similar | 16 | 16 | 16 | 16 | 10 |  |
| 85255011 | Apparatus for broadcasting on AM | 0 | 0 | 0 | 0 | 0 |  |
| 85255012 | Apparatus for broadcasting on FM | 0 | 0 | 0 | 0 | 0 |  |
| 85255019 | Other transmission apparatus/equipment for radiobroadcasting | 12 | 12 | 0 | 2 | 10 |  |
| 85255021 | Television set, with a frequency > 7 GHz | 0 | 12 | 0 | 0 | 10 |  |
| 85255022 | Television set, UHF band, frequency ≥ 2,0 GHz and ≤ 2,7 GHz, with an output power ≥ 10 W and ≤ 100 W | 0 | 0 | 0 | 0 | 0 |  |
| 85255023 | Television set, in UHF band, with output power greater than 10 kW | 0 | 12 | 0 | 0 | 10 |  |
| 85255024 | Television set, in VHF band, with output power ≥ 20 kW | 0 | 12 | 0 | 0 | 10 |  |
| 85255029 | Other television transmitter apparatus | 12 | 12 | 2 | 2 | 15 |  |
| 85256010 | Transmitting devices (transmitters) incorporating a receiving device, of radiobroadcasting | 12 | 12 | 2 | 2 | E |  |
| 85256020 | Transmitting devices (transmitters), incorporating a receiving device, of television, frequency > 7 GHz | 0 | 0 | 0 | 0 | 0 |  |
| 85256090 | Other transmitting devices (transmitters) incorporating a receiving device, except radio broadcasting and television, of a frequency exceeding 7 GHz | 12 | 12 | 2 | 2 | 10 |  |
| 85258011 | Television cameras with three or more image capture devices | 0 | 0 | 0 | 0 | 0 |  |
| 85258012 | Television cameras, three or more image capturers, with a CCD-type semiconductor image sensor, > 490 x 580 active image elements (pixels), sensitive to light intensities < 0,20 lux | 0 | 0 | 0 | 0 | 0 |  |
| 85258013 | Other television cameras, infrared spectrum etc. of wavelengths ≥ 2 micrometers (microns) and ≤ 14 micrometers (microns) | 0 | 0 | 0 | 0 | 0 |  |
| 85258019 | Other television cameras | 20 | 20 | 2 | 20 | 10 | ex Category "0" only for: "Electronic magnifier used by people with visual impairment" |
| 85258021 | Digital still cameras and video cameras, with three or more image capturers | 0 | 0 | 0 | 0 | 0 |  |
| 85258022 | Other digital cameras and video cameras, infrared etc., wavelengths ≥ 2 micrometers (microns) and ≤ 14 micrometers (microns) | 0 | 0 | 0 | 0 | 0 |  |
| 85258029 | Other still image video cameras | 20 | 20 | 2 | 20 | 10 |  |
| 85261000 | Radar apparatus | 0 | 0 | 0 | 0 | 0 |  |
| 85269100 | Radio navigational apparatus | 0 | 0 | 0 | 0 | 0 |  |
| 85269200 | Radio remote control apparatus | 18 | 18 | 18 | 18 | 10 |  |
| 85271200 | Pocket-size radio cassette-players | 20 | 20 | 20 | 20 | 10 |  |
| 85271310 | Other receivers apparatus radiobroadcasting. combined cassette players, pile/electric | 20 | 20 | 8 | 20 | 10 |  |
| 85271320 | Other receivers apparatus of radio combined with cassette players/recording pile/electric | 20 | 20 | 8 | 20 | 10 |  |
| 85271330 | Receivers apparatus of radio combined cassette players/cassette recording pile/electric | 20 | 20 | 8 | 20 | 10 |  |
| 85271390 | Other receivers apparatus radiobroadcasting combined with sound apparatus, pile/electric | 20 | 20 | 4 | 20 | 10 |  |
| 85271910 | Radio receivers, combined with clock; battery or electricity operated | 20 | 20 | 8 | 20 | 10 |  |
| 85271990 | Other radio broadcasting receivers, battery operated/electric, etc. | 20 | 20 | 6 | 20 | 10 |  |
| 85272110 | Receivers apparatus radio cassette players, for motor vehicles | 20 | 20 | 8 | 20 | 10 |  |
| 85272190 | Other radio broadcasting receivers with sound equipment, for motor vehicles | 20 | 20 | 4 | 20 | 10 |  |
| 85272900 | Other radio broadcast receivers operating only from an external power source, used in motor vehicles, except those combined with sound recording or reproducing apparatus | 20 | 20 | 8 | 20 | 10 |  |
| 85279110 | Other radiobroadcasting receivers apparatus/equipment combined with cassette players and recording | 20 | 20 | 8 | 20 | 10 |  |
| 85279120 | Other radiobroadcasting receivers apparatus/equipment combined with disco/cassette players and recording | 20 | 20 | 8 | 20 | 10 |  |
| 85279190 | Other receivers apparatus combined with apparatus sound reproduction/recording | 20 | 20 | 8 | 20 | 10 |  |
| 85279200 | Other receivers not combined with sound recording/reproducing apparatus, but combined with clock | 20 | 20 | 8 | 20 | 10 |  |
| 85279910 | Tuning amplifiers (receivers) | 20 | 20 | 6 | 20 | 10 |  |
| 85279990 | Other radio broadcasting receivers with radiotelephone-radiotelegraph | 20 | 20 | 8 | 20 | 10 |  |
| 85284110 | Output unit for video, with monochromatic CRT (cathode ray tube) | 16 | 16 | 0 | 2 | 10 |  |
| 85284120 | Output unit for video, with polychromatic CRT (cathode ray tube) | 16 | 16 | 0 | 2 | E |  |
| 85284910 | Monitors with monochromatic CRT (cathode ray tube) | 20 | 20 | 8 | 20 | 10 |  |
| 85284921 | Polychromatic video monitors with underscanning and horizontal and vertical sync delay (h/v delay or pulse cross) devices | 16 | 16 | 2 | 16 | E |  |
| 85284929 | Monitors with polychromatic CRT (cathode ray tube) | 20 | 20 | 8 | 20 | E |  |
| 85285110 | Other monitors, used solely or principally in an automatic data-processing system of heading 84.71, monochromatic | 12 | 12 | 2 | 2 | 10 |  |
| 85285120 | Other monitors, used solely or principally in an automatic data-processing system of heading 84.71, polychromatic | 12 | 12 | 0 | 2 | 10 |  |
| 85285910 | Other monochromatic monitors | 20 | 20 | 8 | 20 | 10 |  |
| 85285920 | Other polychromatic monitors | 20 | 20 | 2 | 20 | 10 |  |
| 85286100 | Polychromatic projectors, used solely or principally in an automatic data-processing system of heading 84.71 | 16 | 16 | 2 | 2 | 10 |  |
| 85286910 | Projectors, with digital micromirror device (DMD) technology | 0 | 0 | 0 | 0 | 0 |  |
| 85286990 | Other projectors | 20 | 20 | 8 | 20 | 10 |  |
| 85287111 | Integrated receiver-decoder (IRD) for digitized encoded video signals, without modulated radio frequency (RF), etc., suitable for rack mounting, video output with BNC connector | 0 | 0 | 0 | 0 | 0 |  |
| 85287119 | Other integrated receiver-decoder (IRD) of digitalised encoded video signals | 20 | 20 | 8 | 20 | 10 |  |
| 85287190 | Other television receivers, whether or not combined, in other colours | 20 | 20 | 8 | 20 | 10 |  |
| 85287200 | Other television receiver apparatus/equipment of colour | 20 | 20 | 2 | 20 | 10 |  |
| 85287300 | Other monochrome./black & white/ tv receiver apparatus/equipment | 20 | 20 | 8 | 20 | 10 |  |
| 85291011 | Antennas with parabolic reflectors, except for cellular phone | 16 | 16 | 16 | 16 | 15 |  |
| 85291019 | Other antennas, except for cellular phones | 16 | 16 | 16 | 16 | 15 |  |
| 85291090 | Other antennas and antenna reflectors, and their parts | 16 | 16 | 16 | 16 | 15 |  |
| 85299011 | Cabinets and framework for transmitting/receiving devices | 8 | 8 | 2 | 2 | 10 |  |
| 85299012 | Cabinets and framework for transmitting/receiving devices | 12 | 12 | 2 | 2 | E |  |
| 85299019 | Other parts for transmitting/receiving devices | 8 | 8 | 2 | 2 | 10 |  |
| 85299020 | Other parts for radio, television, etc. receivers | 12 | 12 | 0 | 2 | 10 |  |
| 85299030 | Other parts for radar apparatus | 0 | 0 | 0 | 0 | 0 |  |
| 85299040 | Other parts for radio navigational apparatus | 0 | 0 | 0 | 0 | 0 |  |
| 85299090 | Other parts for radio remote control devices/TV/video cameras | 16 | 16 | 8 | 0 | 15 |  |
| 85301010 | Digital electronic apparatus for railways traffic control | 14 | 14 | 2 | 2 | 10 |  |
| 85301090 | Other electrical signalling apparatus etc. for railways | 14 | 14 | 2 | 0 | 10 |  |
| 85308010 | Digital electric apparatus for control of self-driven traffic | 14 | 14 | 2 | 2 | 10 |  |
| 85308090 | Other electrical signalling apparatus etc. for land routes, etc. | 14 | 14 | 0 | 0 | E |  |
| 85309000 | Parts of electrical signalling apparatus etc. for railways, etc. | 14 | 14 | 2 | 2 | 10 |  |
| 85311010 | Fire-alarms and overheating alarms | 18 | 18 | 18 | 18 | 10 |  |
| 85311090 | Other electric alarms, for protecting against robbery | 18 | 18 | 8 | 18 | 10 |  |
| 85312000 | Indicator panels with liquid crystal devices (LCD)/light emitting diodes (LED) | 12 | 12 | 2 | 2 | 10 |  |
| 85318000 | Other electric sound or visual signalling apparatus | 18 | 18 | 8 | 18 | 15 |  |
| 85319000 | Parts of electric sound or visual signalling apparatus | 16 | 16 | 16 | 16 | 10 |  |
| 85321000 | Fixed capacitors, for electric line 50/60 Hz, power ≥ 0,5 kVAR | 16 | 16 | 10 | 16 | 10 |  |
| 85322111 | Electrical fixed capacitors, of tantalus, surface mounting device voltage ≤ 125 V | 0 | 0 | 0 | 0 | 0 |  |
| 85322119 | Other electrical fixed capacitors, of tantalum, suitable for surface mounting (SMD – surface mounted device) | 16 | 16 | 2 | 2 | 10 |  |
| 85322190 | Other electrical fixed capacitors, of tantalus | 16 | 16 | 10 | 16 | 10 |  |
| 85322200 | Electrolytic fixed capacitors, of aluminium | 16 | 16 | 5 | 16 | 10 |  |
| 85322310 | Fixed capacitors with ceramic dielectric single layer, surface mounting | 16 | 16 | 2 | 2 | 10 |  |
| 85322390 | Other fixed capacitors with ceramic dielectric single layer | 16 | 16 | 5 | 16 | 10 |  |
| 85322410 | Other fixed capacitors with ceramic dielectric surface mounting device | 16 | 16 | 2 | 2 | 10 |  |
| 85322490 | Other fixed capacitors with ceramic dielectric | 16 | 16 | 5 | 16 | 10 |  |
| 85322510 | Fixed capacitors with dielectric paper/plastic for surface mounting device | 16 | 16 | 2 | 2 | 10 |  |
| 85322590 | Other fixed capacitors with paper/plastic dielectric | 16 | 16 | 5 | 16 | 10 |  |
| 85322910 | Other electrical capacitors, fixed, for surface mounting device | 16 | 16 | 2 | 2 | 10 |  |
| 85322990 | Other electrical capacitors, fixed | 16 | 16 | 5 | 16 | 10 |  |
| 85323010 | Electrical capacitors, variable/adjustable for surface mounting device | 16 | 0 | 2 | 2 | 10 |  |
| 85323090 | Other electrical capacitors, variable/adjustable | 16 | 16 | 5 | 16 | 10 |  |
| 85329000 | Parts of electrical capacitors, fixed/variable/adjustable | 14 | 14 | 5 | 14 | 10 |  |
| 85331000 | Fixed carbon, agglomerated or layered electrical resistors | 16 | 16 | 5 | 16 | 10 |  |
| 85332110 | Electrical resistors, fixed, for power ≤ 20 W, of thread | 16 | 16 | 5 | 16 | 10 |  |
| 85332120 | Electrical resistors, fixed, for power ≤ 20 W, for surface mounting device | 16 | 0 | 2 | 2 | 10 |  |
| 85332190 | Other electrical resistors, fixed, for power ≤ 20 W | 16 | 16 | 5 | 16 | 10 |  |
| 85332900 | Other electrical resistors, fixed | 16 | 16 | 5 | 16 | 10 |  |
| 85333110 | Potentiometers for power ≤ 20 W | 16 | 16 | 16 | 16 | 10 |  |
| 85333190 | Other wirewound variable resistors(electrical)/power ≤ 20 W | 16 | 16 | 16 | 16 | 10 |  |
| 85333910 | Other potentiometers | 16 | 16 | 16 | 16 | 10 |  |
| 85333990 | Other wire wound variable resistors (electrical) | 16 | 16 | 16 | 16 | 10 |  |
| 85334011 | Thermistors | 16 | 16 | 16 | 16 | 10 |  |
| 85334012 | Varistors | 16 | 16 | 16 | 16 | 15 |  |
| 85334019 | Other electrical resistors, variable, non‑linear semiconductors | 16 | 16 | 16 | 16 | 10 |  |
| 85334091 | Potentiometers of coal, used in system of fuel injection | 2 | 2 | 2 | 2 | 8 |  |
| 85334092 | Other potentiometers of coal | 16 | 16 | 16 | 16 | 10 |  |
| 85334099 | Other electrical resistors, variable | 16 | 16 | 16 | 16 | 15 |  |
| 85339000 | Parts of electrical resistors | 14 | 14 | 5 | 14 | 10 |  |
| 85340011 | Printed circuits, single-sided, rigid, with phenolic resin insulation and cellulose paper | 10 | 12 | 2 | 2 | 10 |  |
| 85340012 | Printed circuits, single-sided, rigid, with epoxy resin insulation and cellulose paper | 10 | 12 | 2 | 2 | 10 |  |
| 85340013 | Printed circuits, single-sided, rigid, with epoxy resin insulation and fibreglass fabric | 10 | 12 | 2 | 2 | 10 |  |
| 85340019 | Other integrated circuits single-sided, hard | 10 | 12 | 2 | 2 | 10 |  |
| 85340020 | Integrated circuit single-sided, flexible | 10 | 10 | 2 | 2 | 10 |  |
| 85340031 | Printed circuits, double-sided, rigid, with phenolic resin insulation and cellulose paper | 10 | 12 | 2 | 2 | 10 |  |
| 85340032 | Printed circuits, double-sided, rigid, with epoxy resin insulation and cellulose paper | 10 | 12 | 2 | 2 | 10 |  |
| 85340033 | Printed circuits, double-sided, rigid, with epoxy resin insulation and fibreglass fabric | 10 | 12 | 2 | 2 | 10 |  |
| 85340039 | Other integrated circuits of double-sided, rigid | 10 | 12 | 2 | 2 | 10 |  |
| 85340040 | Integrated circuit double face, flexible | 10 | 10 | 2 | 2 | 10 |  |
| 85340051 | Multilayer printed circuits, with epoxy resin insulation and fibreglass fabric | 10 | 12 | 2 | 2 | 10 |  |
| 85340059 | Other multilayer integrated circuit | 10 | 12 | 2 | 2 | 10 |  |
| 85351000 | Fuses/ circuit breakers voltages > 1 000 V | 16 | 16 | 16 | 16 | 10 |  |
| 85352100 | Circuit breakers, for voltage below 72 500 V | 16 | 16 | 16 | 16 | 10 |  |
| 85352900 | Other circuit breakers for voltage ≥ 72 500 V | 16 | 16 | 16 | 16 | 10 |  |
| 85353013 | Vacuum interrupters, without automatic activation device, nominal current ≤ 1 600 A | 2 | 2 | 2 | 2 | 10 |  |
| 85353017 | Other swifts with no automatic activation device ≤ 1 600 A | 16 | 16 | 16 | 16 | 10 |  |
| 85353018 | Other switches, with automatic activation device, except those with contacts immersed in a liquid medium | 16 | 16 | 16 | 16 | 15 |  |
| 85353019 | Other disconnectors/switches, voltage > 1 000 V, for a nominal current ≤ 1 600 A | 16 | 16 | 16 | 16 | 10 |  |
| 85353023 | Vacuum swifts without automatic activation device (vacuum interrupters) | 2 | 2 | 2 | 2 | 10 |  |
| 85353027 | Other swifts with no automatic activation device | 16 | 16 | 16 | 16 | E |  |
| 85353028 | Other switches, with automatic activation device, except those with contacts immersed in liquid medium, nominal current > 1 600 A | 16 | 16 | 16 | 16 | 10 |  |
| 85353029 | Other isolated switches/make-and-break switch, voltage > 1 000 V, current > 1 600 A | 16 | 16 | 16 | 16 | 10 |  |
| 85354010 | Lightning arresters for protecting electricity transmission lines, voltage > 1 000 V | 16 | 16 | 16 | 16 | 15 |  |
| 85354090 | Voltage limiters/surge suppressors for voltages > 1 000 V | 16 | 16 | 16 | 16 | 10 |  |
| 85359000 | Other apparatus for interrupting, etc., of electrical circuits, voltage > 1 000 V | 8 | 16 | 16 | 16 | 10 |  |
| 85361000 | Fuses and cut circuits of fuses, for tension ≤ 1 000 V | 16 | 16 | 16 | 16 | 10 |  |
| 85362000 | Automatic circuit breakers for tension ≤ 1 000 V | 18 | 18 | 18 | 18 | E |  |
| 85363000 | Other devices for protecting electrical circuits, for voltage ≤ 1 000 V, except fuses and fuse cutouts and circuit breakers | 16 | 16 | 16 | 16 | 10 |  |
| 85364100 | Relays for tension ≤ 60 V | 16 | 16 | 5 | 16 | 10 |  |
| 85364900 | Other relays, 60 V < tension ≤ 1 000 V | 16 | 16 | 5 | 16 | 10 |  |
| 85365010 | Up-down converter switching unit for satellite telecommunications system, voltage ≤ 1 000 V | 2 | 0 | 2 | 2 | 10 |  |
| 85365020 | High power amplifier (HPA) switching unit for satellite telecommunications system, voltage ≤ 1 000 V | 2 | 0 | 2 | 2 | 8 |  |
| 85365030 | Digital encoder switches, suitable for mounting on printed circuits | 0 | 0 | 0 | 0 | 0 |  |
| 85365090 | Other switches, etc., of electrical circuits, voltage ≤ 1 000 V | 16 | 16 | 2 | 16 | 10 |  |
| 85366100 | Lamp-holders, voltage ≤ 1 000 V | 16 | 16 | 16 | 16 | 10 |  |
| 85366910 | Polarized plug and shielded plug, voltage ≤ 1 000 V | 16 | 16 | 16 | 16 | E |  |
| 85366990 | Other power sockets, voltage ≤ 1 000 V | 16 | 16 | 16 | 16 | E |  |
| 85367000 | Connectors for optical fibres, fibre optic bundles or cables | 16 | 16 | 16 | 16 | 10 |  |
| 85369010 | Connectors for flat cables consisting of individually insulated parallel conductors, for a voltage ≤ 1 000 V | 16 | 16 | 16 | 16 | 10 |  |
| 85369020 | Sliding contact sockets on overhead conductors, for a voltage ≤ 1 000 V | 16 | 16 | 16 | 16 | 15 |  |
| 85369030 | Sockets for electronic microstructures, for a voltage ≤ 1 000 V | 16 | 16 | 16 | 16 | 10 |  |
| 85369040 | Connectors for printed circuit boards, for a voltage ≥ 1 000 V | 10 | 10 | 2 | 2 | 10 |  |
| 85369050 | Connection terminals for capacitors, whether or not mounted on an insulation support, for a voltage ≥ 1 000 V | 2 | 2 | 2 | 2 | 8 |  |
| 85369090 | Other apparatus for switching, etc., of electrical circuits, for a voltage not exceeding 1 000 V | 0 | 16 | 2 | 16 | 10 |  |
| 85371011 | Computerized numerical control (CNC), processor and bus ≥ 32 bits, graphic resources and macro execution etc. resolution ≤ 1, etc., with polychromatic monitor, voltage < 1 000 V | 2 | 0 | 2 | 2 | 10 |  |
| 85371019 | Other boards, panels, etc. computerised numerical control (CNC), for a voltage ≤ 1 000 V | 14 | 14 | 2 | 2 | 10 |  |
| 85371020 | Programmable controllers, for a voltage ≤ 1 000 V | 14 | 14 | 2 | 2 | 10 |  |
| 85371030 | Electricity demand controllers, for a voltage ≤ 1 000 V | 14 | 14 | 2 | 2 | 10 |  |
| 85371090 | Other boards, etc. with electrical circuit breaker devices, voltage ≤ 1 000 V | 0 | 18 | 18 | 18 | E |  |
| 85372010 | Gas-insulated substations etc. for a voltage > 52 000 V | 0 | 0 | 0 | 0 | 0 |  |
| 85372090 | Other panels, boards, etc., with electrical circuit breaker apparatus, for a voltage > 1 000 V | 18 | 18 | 18 | 18 | 15 |  |
| 85381000 | Boards, panels, consoles, cabinets and other supports, of heading 85.37, without their fittings | 16 | 16 | 16 | 16 | 10 |  |
| 85389010 | Printed circuits with electrical or electronic components, assembled | 12 | 12 | 2 | 12 | 10 |  |
| 85389020 | Other parts for electrical circuit breaking/protection devices | 2 | 2 | 2 | 2 | 4 |  |
| 85389090 | Other parts for electrical circuit breaker devices | 16 | 16 | 16 | 16 | E |  |
| 85391010 | Headlamps and projectors, in sealed units, voltage ≤ 15 V | 18 | 18 | 10 | 18 | 10 |  |
| 85391090 | Other articles called "headlamps and projectors, in sealed units", except those for a voltage ≤ 15 V | 18 | 18 | 10 | 18 | 10 |  |
| 85392110 | Other tungsten halogen incandescent lamps/tubes, voltage ≤ 15 V, except halogens/tungsten | 35 | 18 | 10 | 18 | E |  |
| 85392190 | Other tungsten halogen incandescent lamps/tubes | 18 | 18 | 10 | 18 | 10 |  |
| 85392200 | Other lamps/incandescent tubes power ≤ 200 W, voltage > 100 V | 18 | 18 | 18 | 18 | 15 |  |
| 85392910 | Other lamps/incandescent tubes, voltage ≤ 15 V | 18 | 18 | 10 | 18 | 10 |  |
| 85392990 | Other lamps/incandescent tubes | 18 | 18 | 10 | 18 | 10 |  |
| 85393100 | Fluorescent, hot cathode discharge lamps/tubes | 35 | 18 | 2 | 18 | 10 |  |
| 85393200 | Mercury/sodium vapour lamps; metal halide lamps | 35 | 18 | 18 | 18 | E |  |
| 85393900 | Discharge lamps and tubes, other than ultraviolet lamps | 18 | 18 | 8 | 18 | 10 |  |
| 85394110 | Arc lamps with power ≥ 1 000 W | 2 | 2 | 2 | 2 | 10 |  |
| 85394190 | Other arc lamps | 18 | 18 | 18 | 18 | 15 |  |
| 85394900 | Other Ultraviolet or infrared lamps/tubes, except arc lamps, etc. | 18 | 18 | 18 | 18 | 15 |  |
| 85399010 | Electrodes for electric lamps/tubes, incandescent lamps, etc. | 14 | 14 | 14 | 14 | 10 |  |
| 85399020 | Bases for electric lamps/tubes, incandescent lamps, etc. | 14 | 14 | 14 | 14 | 10 |  |
| 85399090 | Other parts for electric incandescent lamps/ tubes | 14 | 14 | 14 | 14 | 10 |  |
| 85401100 | Cathode-ray tubes for receivers of colour television, etc. | 18 | 18 | 18 | 18 | 10 |  |
| 85401200 | Cathode-ray tubes for receivers black/white television, etc. | 18 | 18 | 18 | 18 | 15 |  |
| 85402011 | Tubes for cameras of black/white or other monochrome televisions, etc. | 18 | 18 | 18 | 18 | 10 |  |
| 85402019 | Other tubes for cameras of televisions, except black/white or monochrome | 0 | 0 | 0 | 0 | 0 |  |
| 85402020 | Converters tubes/image intensifiers, of rays x | 0 | 0 | 0 | 0 | 0 |  |
| 85402090 | Other converters tubes/image intensifiers, etc. | 0 | 0 | 0 | 0 | 0 |  |
| 85404000 | Graphic data display tubes, in monochrome/in colour (polychrome), with a phosphoric screen with a space between the dots of < 0,4 mm | 0 | 0 | 0 | 0 | 0 |  |
| 85406010 | Colour graphic data display tubes with a screen spacing between points ≥ 0,4 mm | 8 | 8 | 8 | 8 | 8 |  |
| 85406090 | Other cathode ray tubes | 18 | 18 | 18 | 18 | 10 |  |
| 85407100 | Tubes for microwaves, magnetrons | 18 | 18 | 18 | 18 | 10 |  |
| 85407900 | Other tubes for microwaves | 18 | 18 | 18 | 18 | 15 |  |
| 85408100 | Receiver or amplifier tubes | 18 | 18 | 18 | 18 | 15 |  |
| 85408910 | Power valves for transmitters | 0 | 0 | 0 | 0 | 0 |  |
| 85408990 | Other lamps, tubes, valves, electronics, etc. | 18 | 18 | 18 | 18 | 15 |  |
| 85409110 | Deflection coils (yokes) for cathoderay tubes | 16 | 16 | 16 | 16 | 10 |  |
| 85409120 | Ferritomagnetic powder cores for deflection coils (yokes) | 2 | 2 | 2 | 2 | 4 |  |
| 85409130 | Electronic cannons for cathode-ray tubes | 16 | 16 | 16 | 16 | 10 |  |
| 85409140 | Glass panel, shadow mask and internal shielding, assembled, for trichromatic tubes | 16 | 16 | 16 | 16 | 10 |  |
| 85409190 | Other parts for cathode ray tubes | 2 | 2 | 2 | 2 | 4 |  |
| 85409900 | Parts for lamps, other tubes and valves, electronics etc. | 16 | 16 | 16 | 16 | 15 |  |
| 85411011 | Unmounted diodes, Zener | 0 | 0 | 0 | 0 | 0 |  |
| 85411012 | Unmounted diodes, current intensity ≤ 3 A | 0 | 0 | 0 | 0 | 0 |  |
| 85411019 | Other diodes, unmounted | 6 | 6 | 2 | 2 | 10 |  |
| 85411021 | Mounted Zener diodes for surface mount device (SMD) | 0 | 0 | 0 | 0 | 0 |  |
| 85411022 | Mounted diodes mounted, for surface mount device of current intensity ≤ 3 A | 6 | 0 | 2 | 2 | 4 |  |
| 85411029 | Other mounted diodes for surface mount device (SMD) | 6 | 0 | 2 | 2 | 4 |  |
| 85411091 | Other Zener diodes | 0 | 0 | 0 | 0 | 0 |  |
| 85411092 | Other diodes of current intensity ≤ 3 A | 6 | 0 | 2 | 2 | 4 |  |
| 85411099 | Other diodes, except photodiodes/light‑emitting diodes | 6 | 6 | 2 | 2 | 10 |  |
| 85412110 | Transistors with dissipation capacity < 1 W, unmounted | 0 | 0 | 0 | 0 | 0 |  |
| 85412120 | Transistors, other than phototransistors, dissipation capacity < 1 W, assembled, suitable for surface mounting (SMD) | 6 | 0 | 2 | 2 | 4 |  |
| 85412191 | Transistors with dissipation capacity < 1 W, with heterojunction | 0 | 0 | 0 | 0 | 0 |  |
| 85412199 | Other transistors with dissipation capacity < 1 W, other than phototransistors | 6 | 0 | 2 | 2 | 4 |  |
| 85412910 | Other transistors, unassembled, except phototransistors | 0 | 0 | 0 | 0 | 0 |  |
| 85412920 | Other transistors, assembled, except phototransistors | 0 | 0 | 0 | 0 | 0 |  |
| 85413011 | Thyristors,"diacs", "triacs", unassembled, intensity ≤ 3 A | 0 | 0 | 0 | 0 | 0 |  |
| 85413019 | Other thyristors, "diacs", "triacs", except current intensity ≤ 3 A, unassembled | 6 | 6 | 2 | 2 | 10 |  |
| 85413021 | Other thyristors,"diacs","triacs", with a current intensity ≤ 3 A, mounted | 6 | 6 | 2 | 2 | 4 |  |
| 85413029 | Other thyristors,"diacs","triacs", except with a current intensity ≤ 3 A, mounted | 6 | 6 | 2 | 2 | 10 |  |
| 85414011 | Unassembled light-emitting diodes (LED), except laser | 0 | 0 | 0 | 0 | 0 |  |
| 85414012 | Laser diodes, unassembled | 0 | 0 | 0 | 0 | 0 |  |
| 85414013 | Photodiodes, unassembled | 0 | 0 | 0 | 0 | 0 |  |
| 85414014 | Phototransistors, unassembled | 0 | 0 | 0 | 0 | 0 |  |
| 85414015 | Photo-thyristors, unassembled | 0 | 0 | 0 | 0 | 0 |  |
| 85414016 | Solar cells, unassembled | 10 | 10 | 2 | 2 | 8 |  |
| 85414019 | Other photosensitive semiconductor devices, unassembled | 6 | 0 | 2 | 2 | 4 |  |
| 85414021 | Assembled light emitting diodes (LED) for surface mounting | 0 | 0 | 0 | 0 | 0 |  |
| 85414022 | Other light-emitting diodes (LED), unassembled, except laser | 6 | 0 | 2 | 2 | 10 |  |
| 85414023 | Laser diodes with wavelength 1 300 mm or 1 500 mm | 0 | 0 | 0 | 0 | 0 |  |
| 85414024 | Other laser diodes | 10 | 0 | 2 | 2 | 8 |  |
| 85414025 | Assembled photodiodes/phototransistors/photo thyristors | 0 | 0 | 0 | 0 | 0 |  |
| 85414026 | Assembled photoresistors mounted | 6 | 0 | 2 | 2 | 4 |  |
| 85414027 | Optic couplers, for surface mounted device (SMD) | 0 | 0 | 0 | 0 | 0 |  |
| 85414029 | Other assembled photosensitive semiconductor device | 6 | 0 | 2 | 2 | 4 |  |
| 85414031 | Photodiodes in modules or panels | 12 | 0 | 2 | 2 | 10 |  |
| 85414032 | Solar cells in modules or panels | 12 | 12 | 2 | 2 | 15 |  |
| 85414039 | Other photovoltaic cells in modules or panels | 12 | 12 | 2 | 2 | 10 |  |
| 85415010 | Other unassembled semiconductor devices | 6 | 0 | 2 | 2 | 4 |  |
| 85415020 | Other assembled semiconductor devices | 6 | 0 | 2 | 2 | 4 |  |
| 85416010 | Mounted piezoelectric crystals, made of quartz, 1 ≤ frequency ≤ 100 MHz | 6 | 6 | 2 | 2 | 4 |  |
| 85416090 | Other assembled piezoelectric crystals | 6 | 6 | 2 | 2 | 4 |  |
| 85419010 | Connector supports presented in strips (lead frames), diodes, etc. Semiconductors | 0 | 0 | 0 | 0 | 0 |  |
| 85419020 | Encapsulation coatings (capsules) | 0 | 0 | 0 | 0 | 0 |  |
| 85419090 | Other parts of diodes, transistors, etc. semiconductors | 0 | 0 | 0 | 0 | 0 |  |
| 85423110 | Processors and controllers, whether or not combined with memories, converters, logic circuits etc., unassembled | 0 | 0 | 0 | 0 | 0 |  |
| 85423120 | Processors and controllers, whether or not combined with memories, converters, logic circuits, etc., assembled, suitable for surface mounting (SMD – Surface Mounted Device) | 0 | 0 | 0 | 0 | 0 |  |
| 85423190 | Other integrated circuits | 0 | 0 | 0 | 0 | 0 |  |
| 85423210 | Digital monolithic integrated circuits, unassembled (unassembled memories) | 0 | 0 | 0 | 0 | 0 |  |
| 85423221 | Memories, assembled, suitable for SMD – Surface Mounted Device, of the static RAM (SRAM) types, access time ≤ 25 ns, EPROM, EEPROM, PROM, ROM and flash | 0 | 0 | 0 | 0 | 0 |  |
| 85423229 | Other assembled digital memories | 8 | 8 | 2 | 2 | 10 |  |
| 85423291 | Other memories of the static RAM (SRAM) types, access time ≤ 25 ns, EPROM, EEPROM, PROM, ROM and flash | 0 | 0 | 0 | 0 | 0 |  |
| 85423299 | Other ram memories, except static RAM (SRAM) types, access time ≤ 25 ns, EPROM, EEPROM, PROM, ROM and flash | 8 | 8 | 0 | 2 | 10 |  |
| 85423311 | Hybrid integrated circuit, thickness < 1 micron, frequency > 800 MHz | 0 | 0 | 0 | 0 | 0 |  |
| 85423319 | Other hybrid integrated circuit, thickness ≤ 1 micron | 12 | 12 | 2 | 2 | 10 |  |
| 85423320 | Other monolithic integrated circuits, unassembled | 0 | 0 | 0 | 0 | 0 |  |
| 85423390 | Other assembled circuits | 6 | 0 | 2 | 2 | 4 |  |
| 85423911 | Hybrid integrated circuit, thickness < 1 micron, operating frequency ≥ 800 MHz | 0 | 0 | 0 | 0 | 0 |  |
| 85423919 | Other hybrid. integrated circuits, except thickness < 1 micron, operating frequency ≥ 800 MHz | 12 | 12 | 2 | 2 | 15 |  |
| 85423920 | Other monolithic integrated circuits, unassembled | 0 | 0 | 0 | 0 | 0 |  |
| 85423931 | Monolithic integrated circuits, "chipset", assembled, suitable for surface mounting (SMD – surface mounted device) | 0 | 0 | 0 | 0 | 0 |  |
| 85423939 | Other monolithic integrated circuits | 6 | 0 | 2 | 2 | 8 |  |
| 85423991 | Other monolithic integrated circuits "chipset" | 0 | 0 | 0 | 0 | 0 |  |
| 85423999 | Other digital monolithic integrated circuits | 6 | 0 | 0 | 2 | 4 |  |
| 85429010 | Connector supports in strips (lead frames) | 0 | 0 | 2 | 0 | 4 |  |
| 85429020 | Encapsulation coatings (capsules), for electric integrated circuits, etc. | 0 | 0 | 2 | 0 | 4 |  |
| 85429090 | Other parts for integrated circuit and electronic micro assembly | 0 | 0 | 2 | 0 | 4 |  |
| 85431000 | Particle accelerators | 0 | 0 | 0 | 0 | 0 |  |
| 85432000 | Electric signal generators | 2 | 14 | 0 | 0 | 10 |  |
| 85433000 | Machines and apparatus for electroplating, electrolysis or electrophoresis | 2 | 14 | 0 | 0 | 10 |  |
| 85437011 | Radio-frequency amplifiers, for transmission of high-power microwave signals (HPA) etc. power > 2,7 kW | 2 | 0 | 2 | 2 | 4 |  |
| 85437012 | Radio-frequency amplifier for microwave with low noise temperature < 55 K, for satellite telecommunications | 2 | 0 | 2 | 2 | 4 |  |
| 85437013 | Radio-frequency amplifier for sign distribution for television | 12 | 12 | 2 | 2 | 10 |  |
| 85437014 | Other radio-frequency amplifier for microwave sign reception | 12 | 12 | 2 | 2 | 10 |  |
| 85437015 | Other radio-frequency amplifier for microwave sign transmission | 12 | 12 | 2 | 2 | 10 |  |
| 85437019 | Other radio-frequency amplifiers | 12 | 12 | 2 | 2 | 15 |  |
| 85437020 | Apparatus to electrocute insects | 18 | 18 | 18 | 18 | 10 |  |
| 85437031 | Special effects generators with 2- or 3-dimensional manipulation, even combined with switching device, of more than 10 audio or video inputs | 0 | 0 | 0 | 0 | 0 |  |
| 85437032 | Digital character generators | 0 | 0 | 0 | 0 | 0 |  |
| 85437033 | Stored frame synchronizers or time base correctors | 0 | 0 | 0 | 0 | 0 |  |
| 85437034 | Controllers of edition for video | 0 | 0 | 0 | 0 | 0 |  |
| 85437035 | Real time digital mixers with 8 or more inputs | 0 | 0 | 0 | 0 | 0 |  |
| 85437036 | Routing switches for more than 20 inputs and more than 16 outputs | 0 | 0 | 0 | 0 | 0 |  |
| 85437039 | Other auxiliary machines and apparatus for video | 12 | 12 | 2 | 2 | 10 |  |
| 85437040 | Television standard transcoders or converter | 0 | 0 | 0 | 0 | 0 |  |
| 85437050 | Aerial simulators for transmitters, power ≥ 25 kW | 0 | 0 | 0 | 0 | 0 |  |
| 85437091 | Text terminals operating with Baudot transmission code, equipped with alphanumeric keyboard and display, for exclusively acoustic coupling to telephone | 0 | 0 | 0 | 0 | 0 |  |
| 85437092 | Electric fence energisers | 12 | 12 | 2 | 2 | 10 |  |
| 85437099 | Other text terminals operating with Baudot transmission code, etc., for exclusively acoustic coupling to telephone, except electric fence energizers | 12 | 18 | 2 | 2 | 15 |  |
| 85439010 | Parts of video radio-frequency amplifier machines and apparatus etc. | 12 | 12 | 12 | 12 | 15 |  |
| 85439090 | Parts of other electric machines and apparatus, with their own function | 14 | 14 | 0 | 2 | 15 |  |
| 85441100 | Insulated copper wire for winding, for electric use | 14 | 14 | 7 | 14 | 10 |  |
| 85441910 | Insulated aluminium wire for winding, for electric use | 14 | 14 | 14 | 14 | 10 |  |
| 85441990 | Other insulated wires for winding, for electric use | 14 | 14 | 14 | 14 | E |  |
| 85442000 | Co-axial cables and other co-axial electric conductors | 16 | 16 | 16 | 16 | 10 |  |
| 85443000 | Ignition wiring sets and other wiring sets used in vehicles | 16 | 16 | 22 | 16 | 10 |  |
| 85444200 | Other electrical conductors for tension ≤ 100 V, with connecting parts | 16 | 16 | 5 | 16 | 10 |  |
| 85444900 | Other electrical conductors for tension ≤ 80 V | 35 | 16 | 16 | 16 | 10 |  |
| 85446000 | Other electrical conductors for tension > 1 000 V | 8 | 16 | 16 | 16 | 15 |  |
| 85447010 | Optical fibre cables externally coated, dielectric material | 14 | 14 | 2 | 2 | 10 |  |
| 85447020 | Optical fibre cables externally coated, steel, for underwater installation | 2 | 0 | 2 | 2 | 4 |  |
| 85447030 | Optical fibre cables externally coated with aluminium | 14 | 14 | 2 | 2 | 10 |  |
| 85447090 | Other optical fibre cables | 14 | 14 | 2 | 2 | 10 |  |
| 85451100 | Carbon electrodes of a kind used for furnaces | 4 | 10 | 10 | 10 | 10 |  |
| 85451910 | Graphite electrodes, containing carbon ≥ 99,9 % for electric use | 2 | 2 | 2 | 2 | 10 |  |
| 85451920 | Graphite blocks, of the type used as cathodes in electrolytic tanks | 2 | 2 | 2 | 2 | 10 |  |
| 85451990 | Other carbon electrodes, for electric use | 12 | 12 | 12 | 12 | 10 |  |
| 85452000 | Carbon brushes, for electric use | 12 | 12 | 10 | 12 | 10 |  |
| 85459010 | Electrics battery carbons | 2 | 2 | 2 | 2 | 10 |  |
| 85459020 | Heating resistors, not coated or fitted with terminals | 12 | 12 | 12 | 12 | 10 |  |
| 85459030 | Connection bases for electrodes ("nipples") | 12 | 12 | 12 | 12 | 10 |  |
| 85459090 | Other carbon and articles of graphite/carbon for electric use | 12 | 12 | 12 | 12 | 10 |  |
| 85461000 | Glass insulators for electric use | 16 | 16 | 16 | 16 | 10 |  |
| 85462000 | Ceramics insulators for electric use | 16 | 16 | 16 | 16 | 10 |  |
| 85469000 | Insulators of other matters for electric use | 16 | 16 | 16 | 16 | 10 |  |
| 85471000 | Insulating fittings of ceramics for machines, apparatus and electrical installations | 16 | 16 | 16 | 16 | 10 |  |
| 85472010 | Sealing caps for capacitors, with holes for terminals | 2 | 2 | 2 | 2 | 4 |  |
| 85472090 | Other insulated fittings of plastics for machines, apparatus and electrical installations | 16 | 16 | 16 | 16 | 10 |  |
| 85479000 | Other insulating parts/tubes for machines, apparatus and electrical installations | 16 | 16 | 16 | 16 | 10 |  |
| 85481010 | Waste and scrap of lead-acid batteries; unusable lead-acid batteries | 4 | 4 | 4 | 4 | 4 |  |
| 85481090 | Waste/residue of batteries, electric batteries, etc. | 18 | 18 | 18 | 18 | 10 |  |
| 85489010 | Thermocouples used in thermoelectric gas devices | 16 | 16 | 16 | 16 | 15 |  |
| 85489090 | Parts of other electrical machinery and apparatus | 14 | 14 | 14 | 14 | 10 |  |
| 86011000 | Rail locomotives powered by an external source of electricity | 14 | 14 | 0 | 0 | 10 |  |
| 86012000 | Rail locomotives, of electric accumulators | 14 | 14 | 2 | 0 | E |  |
| 86021000 | Diesel-electric locomotives | 2 | 14 | 0 | 0 | 10 |  |
| 86029000 | Other locomotives and locomotive tractors, and tenders | 14 | 14 | 0 | 0 | 10 |  |
| 86031000 | "Littorina's", whether or not for urban traffic, except those of heading 86.04, with an external source of electricity | 2 | 14 | 0 | 0 | 10 |  |
| 86039000 | "Littorina's", whether or not for urban traffic, etc., with an external source of electricity | 2 | 14 | 0 | 0 | 10 |  |
| 86040010 | Self-propelled vehicles for inspection and maintenance of railway tracks or similar, equipped with ballast beaters and railway track aligners | 0 | 0 | 0 | 0 | 0 |  |
| 86040090 | Other vehicles for inspection/maintenance of railway, etc. | 14 | 14 | 2 | 0 | 10 |  |
| 86050010 | Passenger wagons for railway/similar | 14 | 14 | 2 | 0 | 10 |  |
| 86050090 | Luggage vans, post office coaches, etc. for railway | 14 | 14 | 0 | 0 | E |  |
| 86061000 | Tank wagons/similar for transport of goods by railway | 14 | 14 | 2 | 0 | E |  |
| 86063000 | Automatic self-discharging wagons for transport of goods by railway | 14 | 14 | 0 | 0 | E |  |
| 86069100 | Covered and closed wagons for transport of goods by railway | 14 | 14 | 2 | 0 | E |  |
| 86069200 | Open/non-removable sides wagons, height > 60 cm for railway | 14 | 14 | 2 | 0 | E |  |
| 86069900 | Other wagons for transporting goods by railway | 14 | 14 | 2 | 0 | 10 |  |
| 86071110 | Bogies of traction vehicles for railway | 2 | 14 | 2 | 0 | 10 |  |
| 86071120 | Bissel-bogies of traction vehicles for railway/similar | 14 | 14 | 2 | 2 | E |  |
| 86071200 | Other bogies and bissel-bogies of traction vehicles for railway | 2 | 14 | 2 | 0 | E |  |
| 86071911 | Bearings with incorporated roller bearings, outside diameter > 190 mm, for use in railway wagon wheel axles | 0 | 0 | 0 | 0 | 0 |  |
| 86071919 | Other bearing boxes of vehicles for railway | 14 | 14 | 2 | 2 | 10 |  |
| 86071990 | Axis, wheels and parts thereof of vehicles for railway | 14 | 35 | 0 | 2 | 10 |  |
| 86072100 | Brakes and parts thereof of vehicles for railway | 14 | 14 | 0 | 0 | 10 |  |
| 86072900 | Other brakes and parts thereof, of vehicles for railway | 14 | 14 | 0 | 0 | 10 |  |
| 86073000 | Hooks, buffers, etc. of vehicles for railway | 14 | 14 | 0 | 0 | 10 |  |
| 86079100 | Other parts of locomotives | 14 | 14 | 2 | 0 | 10 |  |
| 86079900 | Other parts of vehicles for railway | 14 | 14 | 0 | 0 | 10 |  |
| 86080011 | Signalling mechanical apparatus for railway, etc. | 14 | 14 | 0 | 2 | 10 |  |
| 86080012 | Signalling electro-mechanical apparatus for railway, etc. | 14 | 14 | 0 | 2 | 10 |  |
| 86080090 | Fixed material of railway/similar and its parts | 14 | 14 | 0 | 2 | 10 |  |
| 86090000 | Containers including the transport of fluids, etc. | 14 | 14 | 0 | 0 | 10 |  |
| 87011000 | Pedestrian-controlled tractors | 14 | 14 | 0 | 2 | 10 |  |
| 87012000 | Road tractors for semi-trailer | 35 | 35 | 5 | 6 | E |  |
| 87013000 | Track-laying tractors | 14 | 14 | 2 | 2 | 10 |  |
| 87019010 | Log-skidding tractors | 0 | 0 | 0 | 0 | 0 |  |
| 87019090 | Other tractors | 14 | 14 | 0 | 2 | 15V |  |
| 87021000 | Motor vehicles for transport ≥ 10 persons, with diesel engine | 35 | 35 | 10 | 6 | E |  |
| 87029010 | Trolleybuses for the transport ≥ 10 person | 20 | 35 | 0 | 6 | E |  |
| 87029090 | Other motor vehicles for the transport ≥ 10 person | 35 | 35 | 10 | 23 | E |  |
| 87031000 | Motor vehicles designed for travelling on snow, golf cars, etc. | 20 | 35 | 15 | 23 | 15 |  |
| 87032100 | Motor cars and other motor vehicles with combustion engine, engine displacement ≤ 1 000 cm3 | 35 | 35 | 10 | 23 | 15V |  |
| 87032210 | Motor cars and other motor vehicles with combustion engine, of a cylinder capacity 1 000 < cm3 ≤ 1 500, up to 6 passengers | 35 | 35 | 10 | 23 | 15V |  |
| 87032290 | Motor cars and other motor vehicles with combustion engine, of a cylinder capacity 1 000 < cm3 ≤ 1 500, more than 6 passengers | 35 | 35 | 10 | 23 | 15 |  |
| 87032310 | Motor cars and other motor vehicles with combustion engine, of a cylinder capacity 1 500 < cm3 ≤ 3 000, up to 6 passengers | 35 | 35 | 15 | 23 | 15V |  |
| 87032390 | Motor cars and other motor vehicles with combustion engine, of a cylinder capacity 1 500 < cm3 ≤ 3 000, more than 6 passengers | 35 | 35 | 15 | 23 | 15 |  |
| 87032410 | Motor cars and other motor vehicles with combustion engine, of a cylinder capacity > 3 000 cm3, up to 6 passengers | 35 | 35 | 20 | 23 | 15V |  |
| 87032490 | Motor cars and other motor vehicles with combustion engine of a cylinder capacity > 3 000 cm3, more than 6 passengers | 35 | 35 | 20 | 23 | 15V |  |
| 87033110 | Motor cars and other motor vehicles with diesel engine, of a cylinder capacity ≤ 1 500 cm3, up to 6 passengers | 35 | 35 | 10 | 23 | 15 |  |
| 87033190 | Motor cars and other motor vehicles with diesel engine of a cylinder capacity ≤ 1 500 cm3, more than 6 passengers | 35 | 35 | 10 | 23 | 15 |  |
| 87033210 | Motor cars and other motor vehicles with diesel engine, of a cylinder capacity 1 500 < cm3 ≤ 2 500, up to 6 passengers | 35 | 35 | 15 | 23 | 15 |  |
| 87033290 | Motor cars and other motor vehicles with diesel engine, of a cylinder capacity 1 500 < cm3 ≤ 2 500, more than 6 passengers | 35 | 35 | 15 | 23 | 15 |  |
| 87033310 | Motor cars and other motor vehicles with diesel engine, of a cylinder capacity > 2 500 cm3, up to 6 passengers | 35 | 35 | 20 | 23 | 15V |  |
| 87033390 | Motor cars and other motor vehicles with diesel engine, of a cylinder capacity > 2 500 cm3, more than 6 passengers | 35 | 35 | 20 | 23 | 15V |  |
| 87039000 | Other passengers vehicles, including of mixed use, etc. | 35 | 35 | 20 | 23 | See comments | Tariff treatment defined in paragraphs 6(g), (i), (j), (k) of Section A of Annex 2-A |
| 87041010 | Dumpers for the transport of goods ≥ 85 t, for off-highway use | 0 | 0 | 0 | 0 | 0 |  |
| 87041090 | Other dumpers for the transport of goods, for off-highway use | 14 | 14 | 0 | 2 | 15 |  |
| 87042110 | Chassis with diesel/semi-diesel engine/cabin, of load ≤ 5 t | 35 | 35 | 10 | 23 | E |  |
| 87042120 | Motor vehicles with diesel/semi-diesel engine/tipper body load ≤ 5 t | 35 | 35 | 15 | 23 | 15 |  |
| 87042130 | Other motor vehicles refrigerated etc. with diesel/semi-diesel engine etc., load ≤ 5 t | 35 | 35 | 15 | 7 | 15 |  |
| 87042190 | Other motor vehicles with diesel/semi‑diesel engine, load ≤ 5 t | 35 | 35 | 20 | 23 | 15V |  |
| 87042210 | Chassis with diesel/semi-diesel engine and cabin, load 5 t < weight ≤ 20 t | 35 | 35 | 10 | 23 | E |  |
| 87042220 | Motor vehicles with diesel/semi-diesel engine/tipper body, 5 t < load ≤ 20 t | 35 | 35 | 15 | 23 | E |  |
| 87042230 | Motor vehicles refrigerated etc. with diesel/semi-diesel engine, 5 t < load ≤ 20 t | 35 | 35 | 15 | 7 | 15 |  |
| 87042290 | Other motor vehicles with diesel/semi‑diesel engine, 5 t < load ≤ 20 t | 35 | 35 | 15 | 23 | E |  |
| 87042310 | Chassis with diesel/semi-diesel engine and cabin, load > 20 t | 35 | 35 | 15 | 7 | E |  |
| 87042320 | Motor vehicles, diesel/semi-diesel engine/tipping load > 20 t | 35 | 35 | 15 | 7 | E |  |
| 87042330 | Motor vehicle, diesel engine, refrigerated etc. load > 20 t | 35 | 35 | 15 | 7 | 15 |  |
| 87042390 | Other diesel/semi-diesel engine motor vehicles, load > 20 t | 35 | 35 | 15 | 7 | 15 |  |
| 87043110 | Chassis fitted with combustion engine and cabin, load ≤ 5 t | 35 | 35 | 20 | 23 | 15 |  |
| 87043120 | Motor vehicles with combustion engine/tipper, load ≤ 5 t | 35 | 35 | 20 | 23 | 15 |  |
| 87043130 | Motor vehicle, refrigerated or isothermal etc. with combustion engine, load ≤ 5 t | 35 | 35 | 20 | 8 | 15 |  |
| 87043190 | Other motor vehicles with combustion engine, load ≤ 5 t | 35 | 35 | 20 | 23 | 15V |  |
| 87043210 | Chassis fitted with combustion engine and cabin, load > 5 t | 35 | 35 | 20 | 23 | E |  |
| 87043220 | Motor vehicles with combustion engine/tipping, load > 5 t | 35 | 35 | 20 | 23 | E |  |
| 87043230 | Motor vehicles refrigerated etc. with spark ignition piston engine, load > 5 t | 35 | 35 | 20 | 7 | E |  |
| 87043290 | Other motor vehicles with combustion engine, load > 5 t | 35 | 35 | 20 | 23 | E |  |
| 87049000 | Other motor vehicles for the transport of goods | 35 | 35 | 20 | 23 | E |  |
| 87051010 | Crane lorries maximum capacity of elevation ≥ 60 t, telescopic stem | 0 | 35 | 0 | 0 | 10 |  |
| 87051090 | Other crane lorries | 35 | 35 | 5 | 6 | 15 |  |
| 87052000 | Mobile drilling derricks | 35 | 35 | 5 | 6 | 15 |  |
| 87053000 | Fire-fighting-vehicles | 35 | 35 | 5 | 6 | 15 |  |
| 87054000 | Concrete-mixer lorries | 35 | 35 | 5 | 6 | 15 |  |
| 87059010 | Lorries for profiling petroleum wells | 2 | 2 | 2 | 2 | 8 |  |
| 87059090 | Other motor vehicles for special use | 35 | 35 | 5 | 6 | 15 |  |
| 87060010 | Chassis with engines for motor vehicles transport persons ≥ 10 | 35 | 35 | 5 | 6 | E |  |
| 87060020 | Chassis with engines for dumpers and tractors except road | 14 | 14 | 2 | 0 | 15 |  |
| 87060090 | Other chassis with engines for automobiles of passenger/goods | 35 | 35 | 5 | 6 | E |  |
| 87071000 | Bodies, for automobiles of passengers, including cabin | 35 | 35 | 18 | 18 | 15 |  |
| 87079010 | Bodies, including for dumpers/tractors except motor vehicles, including cabin | 14 | 14 | 2 | 0 | 10 |  |
| 87079090 | Bodies for motor vehicles transport capacity ≥ 10 persons or for cargo | 35 | 35 | 28 | 6 | 15 |  |
| 87081000 | Bumpers and parts thereof for motor vehicles | 18 | 18 | 10 | 18 | 10 |  |
| 87082100 | Seatbelts for motor vehicles | 18 | 18 | 10 | 18 | 10 |  |
| 87082911 | Mudguards for dumpers and tractors except road vehicles | 14 | 14 | 0 | 2 | 10 |  |
| 87082912 | Radiator cowlings for dumpers/tractors except road vehicles | 14 | 14 | 0 | 2 | 10 |  |
| 87082913 | Doors for dumpers and tractors except road vehicles | 14 | 14 | 0 | 2 | 10 |  |
| 87082914 | Dashboards for dumpers/tractors except road vehicles | 14 | 14 | 0 | 2 | 10 |  |
| 87082919 | Other parts/accessories of bodies for dumpers and tractors | 14 | 14 | 0 | 2 | 15 |  |
| 87082991 | Mudguards for motor vehicles | 18 | 18 | 10 | 18 | 15 |  |
| 87082992 | Radiator cowlings for motor vehicles | 18 | 18 | 10 | 18 | 15 |  |
| 87082993 | Doors for motor vehicles | 18 | 18 | 10 | 18 | 10 |  |
| 87082994 | Dashboards for motor vehicles | 18 | 18 | 10 | 18 | 10 |  |
| 87082995 | Air bag inflator for car safety device | 2 | 2 | 2 | 2 | 10 |  |
| 87082999 | Other parts/accessories of bodies for motor vehicles | 18 | 18 | 10 | 18 | 10 |  |
| 87083011 | Brake linings, assembled, for dumpers and tractors | 14 | 14 | 0 | 2 | 10 |  |
| 87083019 | Brake linings, assembled, for motor vehicles | 18 | 18 | 10 | 18 | 10 |  |
| 87083090 | Other brakes and its parts, for tractors/motor vehicles | 18 | 18 | 10 | 18 | 15 |  |
| 87084011 | Power-assisted for torques ≥ 750 nm of tractors/dumpers | 0 | 0 | 0 | 0 | 0 |  |
| 87084019 | Other gear boxes for tractors or dumpers | 14 | 14 | 0 | 2 | 15 |  |
| 87084080 | Other gearboxes | 18 | 18 | 10 | 18 | 15 |  |
| 87084090 | Parts of gearboxes | 18 | 18 | 10 | 18 | 15 |  |
| 87085011 | Drive-axles with differential for dumpers, load ≥ 14 t | 0 | 0 | 0 | 0 | 0 |  |
| 87085012 | Axles and parts except transmission, for tractors/dumpers | 14 | 14 | 0 | 2 | 10 |  |
| 87085019 | Drive-axles with differential for dumpers/tractors | 14 | 14 | 2 | 2 | 10 |  |
| 87085080 | Drive-axles with differential for motor vehicles | 18 | 18 | 10 | 18 | 15 |  |
| 87085091 | Axles and parts, except transmission, for tractors/dumpers | 14 | 14 | 0 | 2 | 10 |  |
| 87085099 | Other axels and their parts, for motor vehicles | 18 | 18 | 10 | 18 | 15 |  |
| 87087010 | Wheels of propellers axels, their parts, for dumpers/tractors | 14 | 14 | 0 | 2 | 10 |  |
| 87087090 | Other wheels, their parts and accessories for motor vehicles | 18 | 18 | 10 | 18 | 15 |  |
| 87088000 | Suspension shock-absorbers for tractors and motor vehicles | 18 | 18 | 10 | 18 | 15 |  |
| 87089100 | Radiators for tractors and motor vehicles | 18 | 18 | 10 | 18 | 10 |  |
| 87089200 | Silencers and exhaust pipes for tractors and motor vehicles | 18 | 18 | 10 | 18 | 10 |  |
| 87089300 | Clutches and parts thereof for tractors and motor vehicles | 18 | 18 | 10 | 18 | 15 |  |
| 87089411 | Steering wheel for dumpers/tractors except road vehicles | 14 | 14 | 0 | 2 | 10 |  |
| 87089412 | Steering columns for dumpers/tractors except road vehicles | 14 | 14 | 2 | 2 | 10 |  |
| 87089413 | Steering boxes for dumpers/tractors except road vehicles | 14 | 14 | 2 | 2 | 10 |  |
| 87089481 | Steering wheels for motor vehicles | 18 | 18 | 10 | 18 | 10 |  |
| 87089482 | Steering columns for motor vehicles | 18 | 18 | 10 | 18 | 10 |  |
| 87089483 | Steering boxes for motor vehicles | 18 | 18 | 10 | 18 | 10 |  |
| 87089490 | Other parts and accessories for tractors and motor vehicles | 18 | 18 | 10 | 18 | 10 |  |
| 87089510 | Safety airbags with inflation system ("airbags") | 18 | 18 | 10 | 18 | 10 |  |
| 87089521 | Inflatable bags for "airbags" | 2 | 2 | 2 | 2 | 10 |  |
| 87089522 | Inflation system for car safety device ("airbag") | 2 | 2 | 2 | 2 | 10 |  |
| 87089529 | Other parts and accessories of bodies for motor vehicles | 18 | 18 | 10 | 18 | 10 |  |
| 87089910 | Device for controlling, accelerating, braking, etc. for motor vehicles | 0 | 0 | 0 | 0 | 0 |  |
| 87089990 | Other parts and accessories for tractors and motor vehicles | 18 | 18 | 10 | 18 | 15 |  |
| 87091100 | Other motor vehicles without lifting equipment, for use in factories, warehouses, etc., for transport of goods over short distances; tractors used in railway stations; electric equipment | 2 | 14 | 0 | 0 | 10 |  |
| 87091900 | Other motor vehicles without lifting equipment, for use in factories, warehouses, etc., for transport of goods over short distances; tractors used in railway stations; non-electric | 14 | 14 | 0 | 0 | 10 |  |
| 87099000 | Parts of motor vehicles without lifting device, used in factories | 14 | 14 | 0 | 2 | 15 |  |
| 87100000 | Vehicles and armoured combat cars and its parts | 0 | 0 | 0 | 0 | 0 |  |
| 87111000 | Motorcycles etc. with alternative piston engine cylinder capacity ≤ 50 cm3 | 20 | 20 | 12 | 20 | E |  |
| 87112010 | Motorcycles with alternative piston engines, with a displacement of 125 cm3 or less | 20 | 20 | 18 | 20 | 15 |  |
| 87112020 | Motorcycles with alternative piston engines, with a displacement greater than 125 cm3 | 20 | 20 | 20 | 20 | 15 |  |
| 87112090 | Other cycles with alternative piston engine, 50 cm3 < displacement ≤ 250 cm3  Other | 20 | 20 | 20 | 20 | 15 |  |
| 87113000 | Motorcycles, etc., with alternative piston engine, 250 cm3 < displacement ≤ 500 cm3 | 35 | 20 | 20 | 20 | 15 |  |
| 87114000 | Motorcycles, etc., with alternative piston engine, 500 cm3 < displacement ≤ 800 cm3 | 35 | 20 | 20 | 20 | E |  |
| 87115000 | Motorcycles, etc., with alternative piston engine, displacement > 800 cm3 | 35 | 20 | 20 | 20 | E |  |
| 87119000 | Other motorcycles/cycles with auxiliary engine, side cars | 20 | 20 | 20 | 20 | 10 |  |
| 87120010 | Bikes without engine | 20 | 35 | 18 | 20 | 15 |  |
| 87120090 | Other cycles without engine, including tricycles | 20 | 20 | 20 | 20 | E |  |
| 87131000 | Wheelchairs, etc., without propulsion mechanism | 12 | 12 | 12 | 12 | 10 |  |
| 87139000 | Other wheelchairs and other vehicles for disabled persons | 2 | 2 | 2 | 2 | 0 |  |
| 87141000 | Parts and accessories of motorcycles (including mopeds) | 16 | 16 | 16 | 16 | E |  |
| 87142000 | Parts and accessories of wheelchairs for disabled persons and other vehicles | 10 | 10 | 10 | 10 | 8 |  |
| 87149100 | Frames, forks and parts thereof for bicycles and other cycles | 0 | 16 | 16 | 16 | E |  |
| 87149200 | Wheel rims and spokes for bicycles and other cycles | 16 | 16 | 16 | 16 | E |  |
| 87149310 | Hubs, except of brakes (coaster brake) for bicycles and other cycles | 16 | 16 | 16 | 16 | 10 |  |
| 87149320 | Free-wheel sprocket-wheels for bicycles and other cycles | 0 | 16 | 16 | 16 | 10 |  |
| 87149410 | Coaster braking hubs for bicycles and other cycles | 16 | 16 | 16 | 16 | 15 |  |
| 87149490 | Other brakes and parts thereof for bicycles and other cycles | 0 | 16 | 16 | 16 | 15 |  |
| 87149500 | Saddles of bicycles and other cycles | 16 | 16 | 16 | 16 | 15 |  |
| 87149600 | Pedals, crank-gear and parts thereof, for bicycles, etc. | 16 | 16 | 16 | 16 | E |  |
| 87149910 | Speed changers for bicycles and other cycles | 0 | 16 | 16 | 16 | 15 |  |
| 87149990 | Other parts and accessories for bicycles and other cycles | 0 | 16 | 8 | 16 | 15 |  |
| 87150000 | Strollers and similar vehicles for transporting children, and parts thereof | 20 | 20 | 20 | 20 | 10 |  |
| 87161000 | Trailers/semi-trailers for housing or camping | 20 | 20 | 20 | 20 | E |  |
| 87162000 | Self-loading trailers/semi-trailers, etc. for agricultural purposes | 35 | 14 | 2 | 14 | E |  |
| 87163100 | Tanker trailers for the transport of goods | 35 | 35 | 18 | 18 | 15 |  |
| 87163900 | Other tanker trailers semi-trailers for the transport of goods | 35 | 35 | 18 | 18 | E |  |
| 87164000 | Other trailers and semi-trailers | 35 | 35 | 18 | 18 | E |  |
| 87168000 | Other non-self-propelled vehicles | 35 | 35 | 18 | 18 | 15 |  |
| 87169010 | Chassis for trailers and semi-trailers | 16 | 16 | 16 | 16 | E |  |
| 87169090 | Other parts of trailers/semi‑trailers/vehicles non‑self‑propelled | 16 | 16 | 16 | 16 | 15 |  |
| 88010000 | Gliders and hang gliders | 20 | 20 | 20 | 20 | E |  |
| 88021100 | Helicopters of weight ≤ 2 000 kg, empty | 0 | 0 | 0 | 0 | 0 |  |
| 88021210 | Helicopters 2 000 kg < weight ≤ 3 500 kg, empty | 0 | 0 | 0 | 0 | 0 |  |
| 88021290 | Other helicopters of weight > 3 500 kg, empty | 0 | 0 | 0 | 0 | 0 |  |
| 88022010 | Propeller-driven aeroplanes, etc. weight ≤ 2 000 kg, empty | 0 | 0 | 0 | 0 | 0 |  |
| 88022021 | Airplanes, turboprop, etc. single‑engine ≤ 2 000 kg, empty | 0 | 0 | 0 | 0 | 0 |  |
| 88022022 | Airplanes and other aircrafts, turboprop, multi-engine ≤ 2 000 kg, empty | 0 | 0 | 0 | 0 | 0 |  |
| 88022090 | Other airplanes and aircrafts weight ≤ 2 000 kg, empty | 0 | 0 | 0 | 0 | 0 |  |
| 88023010 | Aeroplanes and other propeller-driven aircrafts 2 000 kg < weight ≤ 15 000 kg, empty | 0 | 0 | 0 | 0 | 0 |  |
| 88023021 | Airplanes and other aircrafts, turboprop etc. multi-engine, 2 t < weight ≤ 7 t, empty | 0 | 0 | 0 | 0 | 0 |  |
| 88023029 | Other airplanes, turboprop, etc. 2 t < weight ≤ 7 t, empty | 0 | 0 | 0 | 0 | 0 |  |
| 88023031 | Airplanes and other aircrafts, turbojet‑powered, 2 000 kg < weight ≤ 7 000 kg, empty | 0 | 0 | 0 | 0 | 0 |  |
| 88023039 | Other Airplanes and other aircrafts, turbojet-powered, 7 000 kg < weight ≤ 15 000 kg, empty | 0 | 0 | 0 | 0 | 0 |  |
| 88023090 | Other airplanes/aircrafts, 2 000 kg < weight ≤ 15 000 kg, empty | 0 | 0 | 0 | 0 | 0 |  |
| 88024010 | Airplanes and other turboprop aircraft weighing more than 15 000 kg, empty | 0 | 0 | 0 | 0 | 0 |  |
| 88024090 | Other airplanes/aircrafts, weighing > 15 000 kg, empty | 0 | 0 | 0 | 0 | 0 |  |
| 88026000 | Spacecraft (including satellites) and their launch vehicles, and suborbital vehicles | 0 | 0 | 0 | 0 | 0 |  |
| 88031000 | Propellers, rotors and parts thereof for aircraft, etc. | 0 | 0 | 0 | 0 | 0 |  |
| 88032000 | Under-carriages and parts thereof for aircraft, etc. | 0 | 0 | 0 | 0 | 0 |  |
| 88033000 | Other parts of aeroplanes or helicopters | 0 | 0 | 0 | 0 | 0 |  |
| 88039000 | Other parts for aircraft/space vehicles | 0 | 0 | 0 | 0 | 0 |  |
| 88040000 | Parachutes/rotochutes, its parts and accessories | 14 | 14 | 14 | 14 | 10 |  |
| 88051000 | Aircraft launching devices and parts thereof; aircraft carrier landing devices and parts thereof; etc. | 0 | 0 | 0 | 0 | 0 |  |
| 88052100 | Air combat simulators and parts thereof | 0 | 0 | 0 | 0 | 0 |  |
| 88052900 | Other ground flight training apparatus, etc. | 0 | 0 | 0 | 0 | 0 |  |
| 89011000 | Cruise ships, excursion boats, ferry-boats, etc. | 14 | 14 | 0 | 0 | 10 |  |
| 89012000 | Tankers ships | 14 | 14 | 0 | 0 | 10 |  |
| 89013000 | Refrigerated vessels, excluding tankers | 14 | 14 | 2 | 0 | 10 |  |
| 89019000 | Other vessels for the transport of goods or persons/goods | 14 | 14 | 10 | 0 | E |  |
| 89020010 | Fishing vessels, factory ships, etc. length ≥ 35 m | 14 | 14 | 2 | 0 | E |  |
| 89020090 | Other fishing vessels, factory ships, etc. | 14 | 14 | 2 | 0 | 10 |  |
| 89031000 | Inflatable boats | 20 | 20 | 20 | 20 | 15 |  |
| 89039100 | Sailboats, with or without auxiliary motor | 20 | 20 | 20 | 20 | 10 |  |
| 89039200 | Motor-boats, other than outboard motor‑boats | 20 | 20 | 20 | 20 | 10 |  |
| 89039900 | Other recreational/sports boats/craft, including canoes | 35 | 20 | 20 | 20 | 10 |  |
| 89040000 | Tugboats and boats designed to push other vessels | 14 | 14 | 0 | 0 | E |  |
| 89051000 | Dredgers | 14 | 14 | 0 | 0 | 10 |  |
| 89052000 | Floating/submersible drilling or exploration platforms, etc. | 14 | 14 | 2 | 0 | E |  |
| 89059000 | Light-vessels/floating cranes/docks/floating docks, etc. | 14 | 14 | 0 | 0 | 10 |  |
| 89061000 | Warships | 14 | 14 | 2 | 0 | 10 |  |
| 89069000 | Other vessels, including lifeboats | 14 | 14 | 2 | 0 | 10 |  |
| 89071000 | Inflatable rafts | 14 | 14 | 0 | 0 | 10 |  |
| 89079000 | Other floating structures | 14 | 14 | 0 | 0 | 10 |  |
| 89080000 | Vessels and other floating structures for to be dismantled | 2 | 2 | 2 | 2 | 15 |  |
| 90011011 | Optical fibres, core diameter < 11 micrometres (microns) | 12 | 12 | 2 | 2 | 10 |  |
| 90011019 | Other optical fibres | 12 | 12 | 2 | 2 | 15 |  |
| 90011020 | Optical fibre bundles and cables | 14 | 14 | 2 | 2 | 10 |  |
| 90012000 | Polarizing materials, in sheets or plates | 18 | 18 | 18 | 18 | 15 |  |
| 90013000 | Contact lenses | 18 | 18 | 2 | 18 | 15 |  |
| 90014000 | Correction lenses of glasses | 18 | 18 | 18 | 18 | 15 |  |
| 90015000 | Correction lenses of other materials | 18 | 18 | 15 | 18 | E |  |
| 90019010 | Other lenses, not mounted | 18 | 18 | 18 | 18 | 15 |  |
| 90019090 | Prisms, mirrors and other optical elements, not mounted | 18 | 18 | 18 | 18 | 15 |  |
| 90021110 | Mounted objective lenses, for photographic cameras or for projectors etc. | 16 | 16 | 2 | 16 | 15 |  |
| 90021120 | Mounted objective lenses, zoom ≥ 20, for television cameras | 0 | 0 | 0 | 0 | 0 |  |
| 90021190 | Other mounted objective lenses, for cameras, photographic equipment | 16 | 16 | 16 | 16 | 15 |  |
| 90021900 | Other mounted objective lenses | 16 | 16 | 16 | 16 | 15 |  |
| 90022010 | Mounted polarizing filters | 16 | 16 | 16 | 16 | 15 |  |
| 90022090 | Mounted optical filters | 16 | 16 | 8 | 16 | 15 |  |
| 90029000 | Other lenses, prisms, mirrors and optical elements, assembled | 16 | 16 | 16 | 16 | 15 |  |
| 90031100 | Plastic frames, for glasses | 18 | 18 | 16 | 18 | 10 |  |
| 90031910 | Frames of metal base, for glasses, including veneer, etc. | 18 | 18 | 15 | 18 | 10 |  |
| 90031990 | Frames of other materials, for glasses | 18 | 18 | 18 | 18 | 10 |  |
| 90039010 | Hinges for frames of glasses | 16 | 16 | 16 | 16 | 10 |  |
| 90039090 | Other parts for frames of glasses and similar articles | 16 | 16 | 16 | 16 | 10 |  |
| 90041000 | Sunglasses | 35 | 20 | 2 | 20 | 15 |  |
| 90049010 | Corrective glasses | 18 | 18 | 2 | 18 | 15 |  |
| 90049020 | Safety glasses | 18 | 18 | 18 | 18 | 15 |  |
| 90049090 | Other eyewear for protection or other purposes and similar articles | 18 | 18 | 2 | 18 | 15 |  |
| 90051000 | Binoculars | 18 | 18 | 18 | 18 | 15 |  |
| 90058000 | Telescopes and other astronomical instruments, their frames | 2 | 14 | 0 | 0 | 10 |  |
| 90059010 | Parts and accessories of binoculars | 16 | 16 | 16 | 16 | E |  |
| 90059090 | Parts and accessories for telescopes and other astronomy instruments | 14 | 14 | 0 | 0 | 10 |  |
| 90061010 | Laser phototypesetters for preparing plates | 0 | 0 | 0 | 0 | 0 |  |
| 90061090 | Other cameras used for preparing printing plates or cylinders, except laser phototypesetters etc. | 2 | 14 | 0 | 0 | 10 |  |
| 90063000 | Cameras specially designed for underwater or aerial photography, for medical examination etc. | 14 | 14 | 0 | 0 | 10 |  |
| 90064000 | Instant print photographic cameras | 2 | 2 | 2 | 2 | 10 |  |
| 90065100 | Other cameras, with reflex viewfinder, for roll film width ≤ 35 mm | 18 | 18 | 18 | 18 | E |  |
| 90065200 | Other photographic cameras for rolls of films, width < 35 mm | 18 | 18 | 18 | 18 | E |  |
| 90065310 | Fixed focus photographic cameras, for rolls films, width = 35 mm | 18 | 18 | 8 | 18 | E |  |
| 90065320 | Adjustable focus photographic cameras, for rolls of films, width = 35 mm | 18 | 18 | 2 | 18 | E |  |
| 90065910 | Other fixed focus photographic cameras | 18 | 18 | 8 | 18 | 15 |  |
| 90065921 | Other photographic cameras, adjustable focus, for obtaining negatives of 45 mm x 60 mm or larger dimensions | 10 | 10 | 6 | 10 | E |  |
| 90065929 | Other photographic cameras, adjustable focus, except cameras for obtaining negatives of 45 mm x 60 mm or larger dimensions | 18 | 18 | 8 | 18 | 15 |  |
| 90066100 | Discharge tube devices for producing flashing light ("electronic flashes") | 18 | 18 | 2 | 18 | 15 |  |
| 90066900 | Other photography devices and apparatus | 18 | 18 | 18 | 18 | E |  |
| 90069110 | Cases for photographic devices | 16 | 16 | 16 | 16 | E |  |
| 90069190 | Other parts and accessories for photographic devices | 16 | 16 | 16 | 16 | 10 |  |
| 90069900 | Other parts and accessories for photographic equipment and devices | 16 | 16 | 2 | 16 | 10 |  |
| 90071000 | Cameras | 14 | 14 | 0 | 0 | 10 |  |
| 90072020 | Projectors for movies, width ≥ 35 mm, but ≤ 70 mm | 0 | 0 | 0 | 0 | 0 |  |
| 90072090 | Other cinematographic projectors | 14 | 14 | 0 | 0 | 10 |  |
| 90079100 | Parts and accessories for cinematographic cameras | 14 | 14 | 0 | 0 | 10 |  |
| 90079200 | Parts of accessories for cinematographic projectors | 14 | 14 | 0 | 0 | 10 |  |
| 90085000 | Projectors and apparatus for enlarging or reducing images | 18 | 18 | 18 | 18 | 10 |  |
| 90089000 | Parts and accessories for image projectors, etc. | 16 | 16 | 16 | 16 | 10 |  |
| 90101010 | Automatic and programmable tanks and cuvettes for photographic film development | 0 | 0 | 0 | 0 | 0 |  |
| 90101020 | Automatic enlarger-copiers for photographic paper, capacity > 1 000 copies/hour | 0 | 0 | 0 | 0 | 0 |  |
| 90101090 | Other apparatus and materials for automatic development of photographic films, etc. | 14 | 14 | 0 | 0 | 10 |  |
| 90105010 | Photo processors for electronic image processing, even with digital output | 0 | 0 | 0 | 0 | 0 |  |
| 90105020 | Automatic photopolymer plate development devices with metal support | 0 | 0 | 0 | 0 | 0 |  |
| 90105090 | Other apparatus/equipment and materials for photographic and cinematographic laboratories, including etc. | 18 | 18 | 18 | 18 | 15 |  |
| 90106000 | Screens for photographic/cinematographic projection | 18 | 18 | 18 | 18 | 15 |  |
| 90109010 | Parts and accessories for automatic photographic film developing equipment, etc. | 14 | 14 | 0 | 0 | 10 |  |
| 90109090 | Parts and accessories for other equipment used in photographic laboratories, etc. | 16 | 16 | 16 | 16 | 15 |  |
| 90111000 | Stereoscopic optical microscopes | 14 | 14 | 0 | 0 | 10 |  |
| 90112010 | Microscopes for photomicrography | 0 | 0 | 0 | 0 | 0 |  |
| 90112020 | Microscopes for cinephotomicrography | 0 | 0 | 0 | 0 | 0 |  |
| 90112030 | Microscopes for micro projection | 0 | 0 | 0 | 0 | 0 |  |
| 90118010 | Binocular microscopes with mobile specimen stage | 0 | 0 | 0 | 0 | 0 |  |
| 90118090 | Other optical microscopes | 2 | 14 | 0 | 0 | 10 |  |
| 90119010 | Parts of accessories for microscopes for photomicrography, etc. | 0 | 0 | 0 | 0 | 0 |  |
| 90119090 | Parts and accessories for optical microscopes | 14 | 14 | 0 | 0 | 10 |  |
| 90121010 | Electronic microscopes | 0 | 0 | 0 | 0 | 0 |  |
| 90121090 | Other microscopes and diffraction | 14 | 14 | 0 | 0 | 10 |  |
| 90129010 | Parts and accessories for electronic microscopes | 0 | 0 | 0 | 0 | 0 |  |
| 90129090 | Parts and accessories for other microscopes and diffraction | 14 | 14 | 0 | 0 | 10 |  |
| 90131010 | Telescopic sights for weapons | 18 | 18 | 18 | 18 | 15 |  |
| 90131090 | Periscopes, telescopes for machines, optical devices and instruments | 14 | 14 | 0 | 0 | 10 |  |
| 90132000 | Lasers, other than laser diodes | 2 | 14 | 0 | 0 | 10 |  |
| 90138010 | Liquid crystal devices (LCD) | 0 | 0 | 0 | 0 | 0 |  |
| 90138090 | Other devices, optical appliances and instruments | 18 | 18 | 18 | 18 | 10 |  |
| 90139000 | Parts and accessories of telescopic sights, periscopes, etc. | 2 | 14 | 0 | 0 | 10 |  |
| 90141000 | Direction finding compasses | 2 | 14 | 0 | 0 | 10 |  |
| 90142010 | Height measure for aeronautical or space navigation | 0 | 0 | 0 | 0 | 0 |  |
| 90142020 | Automatic pilots for aeronautical or space navigation | 0 | 0 | 0 | 0 | 0 |  |
| 90142030 | Inclinometers for aeronautical or space navigation | 0 | 0 | 0 | 0 | 0 |  |
| 90142090 | Other instruments and appliances for aeronautical/space navigation | 0 | 0 | 0 | 0 | 0 |  |
| 90148010 | Echo sounding or ultrasonic sounding for navigation | 2 | 14 | 0 | 0 | 10 |  |
| 90148090 | Other instruments and appliances for navigation | 14 | 14 | 0 | 0 | 10 |  |
| 90149000 | Parts and accessories for instruments and appliances for navigation | 2 | 14 | 0 | 0 | 10 |  |
| 90151000 | Rangefinders | 2 | 14 | 0 | 0 | 10 |  |
| 90152010 | Theodolites and tacheometers, with prism, etc. precision = 1 sec | 14 | 14 | 0 | 0 | 10 |  |
| 90152090 | Other theodolites and tacheometers | 2 | 14 | 0 | 0 | 10 |  |
| 90153000 | Levels | 2 | 14 | 0 | 0 | 10 |  |
| 90154000 | Photogrammetry instruments and devices | 0 | 0 | 0 | 0 | 0 |  |
| 90158010 | Hydrometric reels | 14 | 14 | 0 | 0 | 10 |  |
| 90158090 | Other instruments and appliances used in geodesy, topography, etc. | 14 | 14 | 0 | 0 | 10 |  |
| 90159010 | Parts and accessories for instruments or apparatus of subheading 9015.40 (photogrammetric) | 0 | 0 | 0 | 0 | 0 |  |
| 90159090 | Parts and accessories for geodesy instruments and apparatus, etc. | 2 | 14 | 0 | 0 | 10 |  |
| 90160010 | Scales sensitive of weight ≤ 0,2 mg | 2 | 14 | 0 | 0 | 10 |  |
| 90160090 | Scales sensitive to 0,2 mg < weight ≤ 50 mg, with/without weights | 2 | 14 | 0 | 0 | E |  |
| 90171010 | Drafting tables and machines, automatic | 0 | 0 | 0 | 0 | 0 |  |
| 90171090 | Other drafting tables and machines, except automatic | 18 | 18 | 18 | 18 | 15 |  |
| 90172000 | Other drawing, tracing or calculating instruments | 18 | 18 | 18 | 18 | 10 |  |
| 90173010 | Micrometers (manual distance measuring instrument) | 10 | 10 | 10 | 10 | 10 |  |
| 90173020 | Calipers (manual distance measuring instrument) | 18 | 18 | 18 | 18 | 10 |  |
| 90173090 | Other manual distance measuring instrument, except micrometers and calipers | 18 | 18 | 18 | 18 | 10 |  |
| 90178010 | Meters (manual distance measuring instruments) | 18 | 18 | 18 | 18 | E |  |
| 90178090 | Other manual distance measuring instruments, except meters | 18 | 18 | 18 | 18 | 10 |  |
| 90179010 | Parts and accessories of automatic drafting tables and machines | 0 | 0 | 0 | 0 | 0 |  |
| 90179090 | Parts and accessories of other drawing, measuring instruments, etc. | 16 | 16 | 16 | 16 | 10 |  |
| 90181100 | Electrocardiographs | 14 | 14 | 0 | 2 | 10 |  |
| 90181210 | Echographs with doppler spectrum analysis | 0 | 0 | 0 | 0 | 0 |  |
| 90181290 | Other apparatus of electrodiagnosis by ultrasonic scanning | 14 | 14 | 0 | 2 | E |  |
| 90181300 | Magnetic resonance imaging apparatus | 0 | 0 | 0 | 0 | 0 |  |
| 90181410 | Positron emission tomography scanner | 0 | 0 | 0 | 0 | 0 |  |
| 90181420 | Gamma chambers | 0 | 0 | 0 | 0 | 0 |  |
| 90181490 | Other scintigraphic apparatus | 14 | 14 | 0 | 0 | 10 |  |
| 90181910 | Endoscopy | 0 | 0 | 0 | 0 | 0 |  |
| 90181920 | Audiometers | 14 | 14 | 0 | 0 | 10 |  |
| 90181980 | Other electro-diagnostic apparatus | 14 | 14 | 0 | 0 | E |  |
| 90181990 | Parts of electro-diagnostic apparatus | 14 | 14 | 0 | 2 | 10 |  |
| 90182010 | Surgery apparatus, laser type | 0 | 0 | 0 | 0 | 0 |  |
| 90182020 | Other apparatus for oral treatment, laser type | 0 | 0 | 0 | 0 | 0 |  |
| 90182090 | Other ultraviolet or infrared ray apparatus | 2 | 14 | 0 | 0 | 10 |  |
| 90183111 | Plastic syringes, with or without needles, capacity ≤ 2 cm3 | 16 | 16 | 16 | 16 | 15 |  |
| 90183119 | Other plastic syringes, with or without needles | 16 | 16 | 16 | 16 | 15 |  |
| 90183190 | Syringes of other material, with or without needles | 16 | 16 | 16 | 16 | 15 |  |
| 90183211 | Tubular metal needles, gums | 16 | 16 | 16 | 16 | 15 |  |
| 90183212 | Tubular needles, of steel chrome‑niquel/three-sided bisel | 2 | 2 | 2 | 2 | 4 |  |
| 90183219 | Other tubular metal needles | 16 | 16 | 16 | 16 | E |  |
| 90183220 | Needles for sutures | 2 | 2 | 2 | 2 | 4 |  |
| 90183910 | Other needles | 16 | 16 | 16 | 16 | 15 |  |
| 90183921 | Probes, catheters and stems, of rubber | 16 | 0 | 16 | 16 | E |  |
| 90183922 | Arterial embolectomy catheters of poly(vinyl chloride) | 2 | 2 | 2 | 2 | 4 |  |
| 90183923 | Thermodilution catheters of poly(vinyl chloride) | 2 | 2 | 2 | 2 | 4 |  |
| 90183924 | Peripheral intravenous catheters of polyurethane | 16 | 16 | 2 | 16 | 10 |  |
| 90183929 | Other probes, catheters and stems | 16 | 16 | 16 | 16 | 15 |  |
| 90183930 | Lancets for vaccination and cauterising | 16 | 16 | 16 | 16 | 10 |  |
| 90183991 | Article for arteriovenous fistula, consisting of needle, butterfly type fixation base, plastic tube with connector and obturator | 16 | 16 | 16 | 16 | 10 |  |
| 90183999 | Other instruments similar to syringes, needles, catheters, etc. | 16 | 16 | 16 | 16 | 15 |  |
| 90184100 | Dental drill devices, combined or not etc. with including other dental equipment | 14 | 14 | 2 | 0 | 10 |  |
| 90184911 | Dental drill engines, of tungsten carbide | 16 | 16 | 16 | 16 | 10 |  |
| 90184912 | Dental drill engines, of vanadium steel | 16 | 16 | 16 | 16 | E |  |
| 90184919 | Dental drill engines, of other material | 16 | 16 | 16 | 16 | 15 |  |
| 90184920 | Files for dentistry | 16 | 16 | 16 | 16 | 15 |  |
| 90184940 | Devices that operate by kinetic projection of particles, for treatment | 0 | 0 | 0 | 0 | 0 |  |
| 90184991 | Apparatus for designing and constructing ceramic parts for dental restorations, computerised | 0 | 0 | 0 | 0 | 0 |  |
| 90184999 | Other instruments and appliances for dentistry | 16 | 16 | 16 | 16 | 15 |  |
| 90185010 | Binocular microscopes for ophthalmic surgery | 0 | 0 | 0 | 0 | 0 |  |
| 90185090 | Other ophthalmic instruments and appliances | 2 | 14 | 0 | 0 | 10 |  |
| 90189010 | Instruments and appliances for blood transfusions, etc. | 14 | 14 | 0 | 0 | 10 |  |
| 90189021 | Electric bistouries | 16 | 16 | 16 | 16 | 15 |  |
| 90189029 | Other bistouries | 16 | 16 | 16 | 16 | 15 |  |
| 90189031 | Lithotripters using shock waves | 0 | 0 | 0 | 0 | 0 |  |
| 90189039 | Lithotomies and other lithotripters | 14 | 14 | 0 | 0 | 10 |  |
| 90189040 | Artificial kidney | 2 | 8 | 0 | 0 | E |  |
| 90189050 | Diathermy apparatus | 14 | 14 | 0 | 0 | 10 |  |
| 90189091 | Artificial incubators for babies | 14 | 14 | 0 | 0 | E |  |
| 90189092 | Apparatus for measuring arterial pressure | 16 | 16 | 2 | 16 | 15 |  |
| 90189093 | Microwave intra-urethral therapy equipment, for treatment of prostatic conditions etc., computerised | 0 | 0 | 0 | 0 | 0 |  |
| 90189094 | Endoscope | 0 | 0 | 0 | 0 | 0 |  |
| 90189095 | Clips and staples, their applicators and extractors for apparatus (medical use) | 0 | 0 | 0 | 0 | 0 |  |
| 90189096 | Automatic external defibrillators | 0 | 0 | 0 | 0 | 0 |  |
| 90189099 | Other instruments and appliances used in medicine, surgery, etc. | 16 | 16 | 16 | 16 | E |  |
| 90191000 | Mechanotherapy devices; massage devices; psychotechnical devices | 14 | 14 | 0 | 0 | 10 |  |
| 90192010 | Oxygen therapy apparatus | 14 | 14 | 0 | 0 | 10 |  |
| 90192020 | Aerosol therapy apparatus | 2 | 14 | 2 | 0 | 10 |  |
| 90192030 | Artificial respiration apparatus | 14 | 14 | 0 | 0 | 15 |  |
| 90192040 | Appliances known as "iron lungs" | 14 | 14 | 0 | 0 | 10 |  |
| 90192090 | Other Ozone therapy and other respiratory therapy devices | 14 | 14 | 0 | 0 | E |  |
| 90200010 | Gas masks | 16 | 16 | 16 | 16 | 10 |  |
| 90200090 | Other respiration apparatus | 16 | 16 | 16 | 16 | 15 |  |
| 90211010 | Articles and orthopaedic appliances | 14 | 14 | 14 | 14 | 15 |  |
| 90211020 | Articles and fracture appliances | 14 | 4 | 14 | 14 | 10 |  |
| 90211091 | Parts/accessories for orthopaedic joint articles/devices | 0 | 0 | 0 | 0 | 0 |  |
| 90211099 | Other parts/accessories orthopaedic/fracture devices | 14 | 14 | 14 | 14 | 10 |  |
| 90212110 | Acrylic artificial teeth | 16 | 16 | 16 | 16 | 15 |  |
| 90212190 | Other artificial teeth, except of acrylic | 16 | 16 | 16 | 16 | 15 |  |
| 90212900 | Other dental prosthetics articles and appliances | 16 | 16 | 16 | 16 | 15 |  |
| 90213110 | Femoral joint, prostheses | 14 | 4 | 14 | 14 | 10 |  |
| 90213120 | Myoelectric joint prostheses | 0 | 0 | 0 | 0 | 0 |  |
| 90213190 | Other artificial parts of the body | 14 | 4 | 14 | 14 | 10 |  |
| 90213911 | Mechanical heart valves | 0 | 0 | 0 | 0 | 0 |  |
| 90213919 | Other heart valves | 14 | 14 | 14 | 14 | 10 |  |
| 90213920 | Intra-ocular lenses | 0 | 0 | 0 | 0 | 0 |  |
| 90213930 | Coated artificial vascular arteries | 0 | 0 | 0 | 0 | 0 |  |
| 90213940 | Non-implantable artificial breasts | 0 | 0 | 0 | 0 | 0 |  |
| 90213980 | Other prosthetic articles and appliances | 14 | 14 | 14 | 14 | 10 |  |
| 90213991 | Parts of modular prostheses that replace upper or lower limbs | 0 | 0 | 0 | 0 | 0 |  |
| 90213999 | Other parts/accessories for prosthetic articles and appliances | 14 | 14 | 14 | 14 | 10 |  |
| 90214000 | Hearing aids, except their parts and accessories | 0 | 0 | 0 | 0 | 0 |  |
| 90215000 | Pacemakers for stimulating heart muscles, except their parts/accessories | 14 | 0 | 14 | 14 | E |  |
| 90219011 | Automatic cardiac defibrillators | 0 | 0 | 0 | 0 | 0 |  |
| 90219019 | Other apparatus organic implantable device for compensating defect/disability | 0 | 0 | 0 | 0 | 0 |  |
| 90219081 | Stainless steel stents, for dilating arteries | 0 | 0 | 0 | 0 | 0 |  |
| 90219082 | Interarticular occludes, mesh of nickel and titanium wires, polyester fabric etc., even presented with their respective catheter | 0 | 0 | 0 | 0 | 0 |  |
| 90219089 | Other apparatus for compensating deficiencies/illnesses | 14 | 14 | 14 | 14 | 10 |  |
| 90219091 | Parts/accessories of pacemakers for stimulating heart muscles | 0 | 0 | 0 | 0 | 0 |  |
| 90219092 | Parts and accessories of hearing aids apparatus | 0 | 0 | 0 | 0 | 0 |  |
| 90219099 | Parts and accessories of articles/apparatus for compensating deficiency | 14 | 14 | 14 | 14 | 10 |  |
| 90221200 | Computerised tomography devices | 0 | 0 | 0 | 0 | 0 |  |
| 90221311 | Apparatus of x-rays, for panoramic photographs of the jaw | 0 | 0 | 0 | 0 | 0 |  |
| 90221319 | Other apparatus of x-rays, for dental diagnostic | 14 | 14 | 2 | 0 | 10 |  |
| 90221390 | Other apparatus of x-rays, for dentistry | 0 | 0 | 0 | 0 | 0 |  |
| 90221411 | Apparatus of x-rays, for diagnostic, for mammography | 14 | 14 | 0 | 0 | 10 |  |
| 90221412 | Apparatus of x-rays, for diagnostic, angiography | 0 | 0 | 0 | 0 | 0 |  |
| 90221413 | Computerised diagnostic apparatus, for bone densitometry | 0 | 0 | 0 | 0 | 0 |  |
| 90221419 | Other apparatus of x-rays, for medical diagnosis, surgery, etc. | 14 | 14 | 0 | 0 | E |  |
| 90221490 | Other x-ray equipment for medical, surgical, veterinary purposes | 0 | 0 | 0 | 0 | 0 |  |
| 90221910 | X-ray spectrometers or spectrographs | 0 | 0 | 0 | 0 | 0 |  |
| 90221991 | Apparatus of x-rays for baggage inspection, with a tunnel height ≤ 0,4 m, width ≤ 0,6 m, length ≤ 1,2 m | 14 | 14 | 0 | 0 | 10 |  |
| 90221999 | Other apparatus of x-ray equipment, for radiography or radiotherapy | 0 | 0 | 0 | 0 | 0 |  |
| 90222110 | Radiocobalt apparatus (cobalt bombs), for medical uses, etc. | 14 | 14 | 0 | 0 | E |  |
| 90222120 | Gamma therapy apparatus for medical, surgical purposes, etc. | 0 | 0 | 0 | 0 | 0 |  |
| 90222190 | Other alpha/beta/gamma radiation devices for medical, surgical, dental or veterinary purposes | 0 | 0 | 0 | 0 | 0 |  |
| 90222910 | Other radiocobalt apparatus, etc., for detecting the filling level or missing caps in beverage cans by means of gamma rays | 0 | 0 | 0 | 0 | 0 |  |
| 90222990 | Other alpha, beta or gamma radiation apparatus | 2 | 14 | 0 | 0 | 10 |  |
| 90223000 | X-ray tubes | 0 | 0 | 0 | 0 | 0 |  |
| 90229011 | Voltage generators, for x-rays apparatus/other radiations | 14 | 14 | 0 | 0 | E |  |
| 90229012 | X-ray screens, for x-rays apparatus/other radiations | 2 | 14 | 0 | 0 | 10 |  |
| 90229019 | Other x-rays generators apparatus | 14 | 14 | 0 | 0 | 10 |  |
| 90229080 | Other x-rays generators devices | 14 | 14 | 0 | 0 | 10 |  |
| 90229090 | Parts and accessories for x-ray / other radiation equipment, apparatus etc. | 14 | 14 | 0 | 2 | 10 |  |
| 90230000 | Instruments, apparatus and models for demonstration purposes etc., not suitable for other uses | 16 | 16 | 16 | 16 | 10 |  |
| 90241010 | Machines and appliances for testing tensile strength/metals compression | 2 | 14 | 2 | 0 | 10 |  |
| 90241020 | Machines and appliances for testing the hardness of metals | 14 | 14 | 0 | 0 | 10 |  |
| 90241090 | Machines and appliances for testing other metals | 14 | 14 | 0 | 0 | 15 |  |
| 90248011 | Machines and appliances for testing yarn, automatic | 0 | 0 | 0 | 0 | 0 |  |
| 90248019 | Other machines and appliances for testing textile | 2 | 14 | 0 | 0 | 10 |  |
| 90248021 | Machines for testing tires | 0 | 0 | 0 | 0 | 0 |  |
| 90248029 | Other machines and appliances for testing paper, paperboard, linoleum, etc. | 14 | 14 | 0 | 0 | 10 |  |
| 90248090 | Other machines and appliances for testing hardness, etc. of materials | 14 | 14 | 0 | 0 | 10 |  |
| 90249000 | Parts and accessories for machines and apparatus for hard testing, etc. | 2 | 14 | 0 | 0 | 10 |  |
| 90251110 | Clinical thermometers, of liquid, of direct reading | 18 | 18 | 18 | 18 | E |  |
| 90251190 | Other thermometers and pyrometers of liquid, of direct reading | 18 | 18 | 18 | 18 | 15 |  |
| 90251910 | Optical pyrometers | 0 | 0 | 0 | 0 | 0 |  |
| 90251990 | Other thermometers and pyrometers | 18 | 18 | 18 | 0 | 15 |  |
| 90258000 | Hydrometers, areometers and other floating instruments | 18 | 18 | 18 | 18 | 15 |  |
| 90259010 | Parts and accessories of thermometers | 16 | 16 | 16 | 16 | 10 |  |
| 90259090 | Parts and accessories of hydrometers and other instruments | 16 | 16 | 16 | 16 | 10 |  |
| 90261011 | Electronic electromagnetic induction flowmeter-transmitter | 14 | 14 | 2 | 2 | 10 |  |
| 90261019 | Other instruments and appliances for measuring/controlling flow | 18 | 18 | 18 | 18 | 10 |  |
| 90261021 | Instruments and appliances for measuring/controlling the level of metals | 2 | 2 | 2 | 2 | 4 |  |
| 90261029 | Other instruments and appliances for measuring/controlling level | 18 | 18 | 10 | 18 | 15 |  |
| 90262010 | Manometers | 18 | 18 | 5 | 18 | 15 |  |
| 90262090 | Other instruments and appliances for measuring/controlling pressure | 18 | 18 | 5 | 18 | E |  |
| 90268000 | Other instruments and appliances for measuring/controlling liquids, etc. | 18 | 18 | 18 | 18 | 10 |  |
| 90269010 | Parts and accessories of instruments for measuring/controlling level | 16 | 16 | 16 | 16 | 10 |  |
| 90269020 | Parts and accessories for manometers | 16 | 16 | 16 | 16 | 10 |  |
| 90269090 | Parts and accessories for other instruments and appliances for measuring/checking | 16 | 16 | 16 | 16 | 15 |  |
| 90271000 | Gas or smoke analysis apparatus | 2 | 14 | 0 | 0 | 10 |  |
| 90272011 | Chromatographs of gaseous phase | 0 | 0 | 0 | 0 | 0 |  |
| 90272012 | Chromatographs of liquid phase | 0 | 0 | 0 | 0 | 0 |  |
| 90272019 | Other chromatographs | 0 | 0 | 0 | 0 | 0 |  |
| 90272021 | Automated DNA sequencers using capillary electrophoresis | 0 | 0 | 0 | 0 | 0 |  |
| 90272029 | Other electrophoresis instruments | 2 | 14 | 0 | 0 | 10 |  |
| 90273011 | Spectrometers of optical emission (atomic emission) | 0 | 0 | 0 | 0 | 0 |  |
| 90273019 | Other spectrometers | 2 | 14 | 0 | 0 | 10 |  |
| 90273020 | Spectrophotometers | 2 | 14 | 0 | 0 | 10 |  |
| 90275010 | Colorimeters | 2 | 14 | 0 | 0 | 15 |  |
| 90275020 | Photometers | 2 | 14 | 0 | 0 | 10 |  |
| 90275030 | Refractometers | 2 | 14 | 0 | 0 | 10 |  |
| 90275040 | Saccharimeters | 14 | 14 | 0 | 0 | 10 |  |
| 90275050 | Flow cytometers | 0 | 0 | 0 | 0 | 0 |  |
| 90275090 | Other instruments and apparatus using optical radiations | 14 | 14 | 0 | 0 | 10 |  |
| 90278011 | Calorimeters | 0 | 0 | 0 | 0 | 0 |  |
| 90278012 | Viscosimeters | 2 | 14 | 0 | 0 | 15 |  |
| 90278013 | Densitometers | 14 | 14 | 0 | 0 | 10 |  |
| 90278014 | Ph-meters apparatus | 14 | 14 | 0 | 0 | 10 |  |
| 90278020 | Mass spectrometers | 2 | 14 | 0 | 0 | 10 |  |
| 90278030 | Polarographs | 0 | 0 | 0 | 0 | 0 |  |
| 90278091 | Light meter | 0 | 0 | 0 | 0 | 0 |  |
| 90278099 | Other instruments and appliances for analysis/testing/measuring, etc. | 2 | 14 | 0 | 0 | 10 |  |
| 90279010 | Microtomes | 0 | 0 | 0 | 0 | 0 |  |
| 90279091 | Parts and accessories for spectrometers of optical emission | 0 | 0 | 0 | 0 | 0 |  |
| 90279093 | Parts and accessories of polarographs | 0 | 0 | 0 | 0 | 0 |  |
| 90279099 | Parts and accessories for other instruments and appliances for analysis, etc. | 14 | 14 | 0 | 2 | 10 |  |
| 90281011 | Compressed natural gas meters, electronic, for gas stations | 14 | 14 | 0 | 0 | 10 |  |
| 90281019 | Other compressed natural gas meters, electronic | 14 | 14 | 0 | 0 | 10 |  |
| 90281090 | Other gas meters | 18 | 18 | 18 | 18 | 15 |  |
| 90282010 | Liquid meters, weight ≤ 50 kg | 18 | 18 | 18 | 18 | 10 |  |
| 90282020 | Liquid meters, weight > 50 kg | 18 | 18 | 18 | 18 | 15 |  |
| 90283011 | Monophase meters, for alternating electric current, digital | 14 | 14 | 2 | 14 | 10 |  |
| 90283019 | Other monophase meters, for alternating electric current | 18 | 18 | 18 | 18 | E |  |
| 90283021 | Electricity two-phase meters, digital | 14 | 14 | 2 | 14 | 10 |  |
| 90283029 | Other electricity two-phase meters | 18 | 18 | 18 | 18 | 10 |  |
| 90283031 | Electricity triphasic meters, digital | 14 | 14 | 2 | 14 | E |  |
| 90283039 | Other electricity triphasic meters | 18 | 18 | 18 | 18 | E |  |
| 90283090 | Other electricity meters | 18 | 18 | 18 | 18 | 10 |  |
| 90289010 | Parts and accessories for electricity meters | 16 | 16 | 16 | 16 | 10 |  |
| 90289090 | Parts and accessories for gas/liquid meters | 16 | 16 | 16 | 16 | 10 |  |
| 90291010 | Revolution counters or production counters/hour meters | 14 | 14 | 0 | 2 | 10 |  |
| 90291090 | Taximeters, distance meters, etc. | 18 | 18 | 18 | 18 | 15 |  |
| 90292010 | Speed indicators and tachometers | 18 | 18 | 10 | 18 | 10 |  |
| 90292020 | Stroboscopes | 18 | 18 | 18 | 18 | 10 |  |
| 90299010 | Parts and accessories for speed indicators/tachometers | 16 | 16 | 16 | 16 | 10 |  |
| 90299090 | Parts and accessories for other counters/stroboscopes | 16 | 16 | 10 | 16 | 10 |  |
| 90301010 | Instruments and apparatus for measuring radioactivity | 2 | 14 | 0 | 0 | 10 |  |
| 90301090 | Other instruments and apparatus for measuring ionising radiations | 2 | 14 | 0 | 0 | 10 |  |
| 90302010 | Cathode-ray oscilloscopes, digital | 2 | 0 | 2 | 2 | 4 |  |
| 90302021 | Analogical cathode-ray oscilloscopes, frequency ≥ 60 MHz | 2 | 0 | 2 | 2 | 4 |  |
| 90302022 | Vector scope (analogical cathode-ray oscilloscopes) | 2 | 0 | 2 | 2 | 4 |  |
| 90302029 | Other analogical cathode-ray oscilloscopes | 12 | 12 | 2 | 2 | 10 |  |
| 90302030 | Cathode-ray oscillographs | 0 | 0 | 0 | 0 | 0 |  |
| 90303100 | Multimeters without recording device | 2 | 14 | 0 | 0 | 10 |  |
| 90303200 | Multimeters with recording device | 2 | 14 | 0 | 0 | 10 |  |
| 90303311 | Digital voltmeters | 12 | 12 | 2 | 2 | 10 |  |
| 90303319 | Any other voltmeters | 12 | 12 | 2 | 2 | 10 |  |
| 90303321 | Ammeters without recording device for motor vehicles | 18 | 18 | 5 | 18 | 10 |  |
| 90303329 | Other ammeters without recording device | 14 | 14 | 0 | 2 | 10 |  |
| 90303390 | Other instruments and appliances without a recording device | 14 | 14 | 0 | 2 | E |  |
| 90303910 | Instr./apparatus with recording device, for testing continuity in printed circuits | 12 | 12 | 2 | 2 | 10 |  |
| 90303990 | Other apparatus and instruments for measuring/checking tension, etc. | 2 | 14 | 0 | 0 | 10 |  |
| 90304010 | Protocol analysers, for telecommunications | 12 | 12 | 2 | 2 | 10 |  |
| 90304020 | Selective level analysers, for telecommunications | 12 | 12 | 2 | 2 | 10 |  |
| 90304030 | Digital transmission analysers, for telecommunications | 12 | 12 | 2 | 2 | 10 |  |
| 90304090 | Other instruments and apparatus, for telecommunications | 12 | 12 | 2 | 2 | 10 |  |
| 90308210 | Instruments and apparatus, for testing integrated circuits | 12 | 12 | 2 | 2 | 10 |  |
| 90308290 | Other instruments and apparatus for measuring/controlling (wafers), etc. | 12 | 12 | 2 | 2 | 10 |  |
| 90308410 | Instruments/apparatus with recording device, for automatic testing of assembled printed circuit boards (ATE) | 2 | 0 | 2 | 2 | 4 |  |
| 90308420 | Instruments/apparatus, with recording device, for measuring characteristic parameters of television or video signals | 2 | 0 | 2 | 2 | 4 |  |
| 90308490 | Other instruments, with recording device | 2 | 14 | 0 | 0 | 10 |  |
| 90308910 | Logic analysers for digital circuit | 2 | 0 | 2 | 2 | 4 |  |
| 90308920 | Frequency spectrum analyser | 2 | 0 | 2 | 2 | 4 |  |
| 90308930 | Frequency meters | 12 | 12 | 2 | 2 | 10 |  |
| 90308940 | Phase meters | 12 | 12 | 2 | 2 | 10 |  |
| 90308990 | Other instruments and apparatus for measuring/checking electricity etc. | 12 | 12 | 2 | 2 | 10 |  |
| 90309010 | Parts and accessories for measuring apparatus devices etc. ionising radiations | 2 | 14 | 0 | 0 | 10 |  |
| 90309090 | Parts and accessories for oscilloscopes, oscillographs, etc. | 8 | 8 | 2 | 2 | 10 |  |
| 90311000 | Machines for balancing mechanical parts | 2 | 14 | 0 | 0 | 10 |  |
| 90312010 | Test benches for engines and motors | 14 | 14 | 0 | 0 | 10 |  |
| 90312090 | Other test benches, except for engines and motors | 14 | 14 | 0 | 0 | 10 |  |
| 90314100 | Other optical instruments and apparatus for checking wafers or semiconductor devices etc. used in the manufacture of semiconductor devices | 14 | 14 | 2 | 0 | 10 |  |
| 90314910 | Instruments and apparatus for measuring dimensional parameters of cellulose fibres using laser beams | 0 | 0 | 0 | 0 | 0 |  |
| 90314920 | Instruments and apparatus for measuring the thickness of motor vehicle tires using laser beams | 0 | 0 | 0 | 0 | 0 |  |
| 90314990 | Other optical instruments and apparatus | 14 | 14 | 0 | 0 | 10 |  |
| 90318011 | Dynamometers | 14 | 14 | 0 | 0 | 10 |  |
| 90318012 | Surface-finish testing instruments | 2 | 14 | 0 | 0 | 10 |  |
| 90318020 | Machines for taking three-dimensional measurements | 2 | 14 | 0 | 0 | 10 |  |
| 90318030 | Standard metres | 10 | 10 | 0 | 0 | 10 |  |
| 90318040 | Digital devices apparatus used in motor vehicles for measuring and indicating average speed, consumption and autonomy etc. (onboard computer) | 16 | 16 | 2 | 2 | 10 |  |
| 90318050 | Computerized textile analysis equipment | 0 | 0 | 0 | 0 | 0 |  |
| 90318060 | Load cells | 14 | 14 | 0 | 2 | 15 |  |
| 90318091 | Instruments, apparatus and machines for dimensional control of tires, under loaded conditions | 0 | 0 | 0 | 0 | 0 |  |
| 90318099 | Other measuring/control instruments, devices and machines | 2 | 14 | 0 | 0 | 15 |  |
| 90319010 | Parts and accessories for test benches | 14 | 14 | 0 | 2 | 10 |  |
| 90319090 | Parts and accessories for other measuring/control instruments and devices | 14 | 14 | 0 | 2 | 10 |  |
| 90321010 | Automatic, fluid expansion thermostats | 18 | 18 | 5 | 18 | 10 |  |
| 90321090 | Other automatic thermostats | 18 | 18 | 5 | 0 | 10 |  |
| 90322000 | Automatic pressure switches | 18 | 18 | 5 | 18 | 10 |  |
| 90328100 | Automatic hydraulic/pneumatic instruments and apparatus/devices | 18 | 18 | 18 | 18 | 15 |  |
| 90328911 | Automatic electronic regulators, of voltage | 12 | 12 | 2 | 2 | 10 |  |
| 90328919 | Other automatic regulators, of voltage | 18 | 18 | 18 | 18 | 15 |  |
| 90328921 | Automatic electronic controllers for anti‑lock braking system | 16 | 16 | 2 | 2 | 10 |  |
| 90328922 | Automatic electronic controllers for suspension systems | 16 | 16 | 2 | 2 | 10 |  |
| 90328923 | Automatic electronic controllers for transmission systems | 16 | 16 | 2 | 2 | 10 |  |
| 90328924 | Automatic electronic controllers for ignition systems | 16 | 16 | 2 | 2 | 10 |  |
| 90328925 | Automatic electronic controllers for injection systems | 16 | 16 | 2 | 2 | 10 |  |
| 90328929 | Other automatic electronic controllers for motor vehicles | 16 | 16 | 2 | 2 | 10 |  |
| 90328930 | Automatic digital equipment for controlling railway vehicles | 14 | 14 | 2 | 2 | 10 |  |
| 90328981 | Automatic instruments and devices for checking pressure | 14 | 14 | 2 | 2 | 10 |  |
| 90328982 | Automatic instruments and devices for checking temperature | 14 | 14 | 2 | 2 | 15 |  |
| 90328983 | Automatic instruments and devices for checking humidity | 14 | 14 | 2 | 2 | 10 |  |
| 90328984 | Automatic instruments and devices for controlling speed motors | 14 | 14 | 0 | 2 | 10 |  |
| 90328989 | Other automatic instruments and devices for magnitude control; non-electrical | 14 | 14 | 2 | 2 | 10 |  |
| 90328990 | Other automatic instruments and devices for regulation/control | 18 | 18 | 18 | 18 | 15 |  |
| 90329010 | Assembled printed circuit, for automatic regulation devices etc. for apparatus | 12 | 12 | 2 | 2 | 10 |  |
| 90329091 | Parts and accessories for automatic thermostats | 16 | 16 | 16 | 16 | 10 |  |
| 90329099 | Parts and accessories for other automatic regulating devices, etc. | 8 | 8 | 2 | 2 | 10 |  |
| 90330000 | Parts and accessories for other optical machines, appliances or apparatus/instruments etc. of Chapter 90 | 16 | 16 | 5 | 16 | 10 |  |
| 91011100 | Wrist watches, precious metal case, electrically operated, etc. exclusively mechanic dial | 20 | 20 | 20 | 20 | E |  |
| 91011900 | Other wristwatches, with precious metal cases, electrically operated, whether or not incorporating a time counter | 20 | 20 | 20 | 20 | 15 |  |
| 91012100 | Other wristwatches, etc., precious metal case; self-winding | 20 | 20 | 20 | 20 | 15 |  |
| 91012900 | Other wristwatches etc., precious metal case | 20 | 20 | 20 | 20 | 15 |  |
| 91019100 | Pocket watch and similar watch, with precious metal case, etc., electrically operated | 20 | 20 | 20 | 20 | 15 |  |
| 91019900 | Other similar pocket-watches, other precious metal case, etc. | 20 | 20 | 20 | 20 | 15 |  |
| 91021110 | Wristwatches, electrically operated, etc., exclusively mechanical display; plain metal case | 20 | 20 | 8 | 20 | 15 |  |
| 91021190 | Other wristwatches, electrically operated, etc.; exclusively mechanical display | 20 | 20 | 8 | 20 | E |  |
| 91021210 | Wristwatches, electrically operated, with or without built-in time counter, exclusively optoelectronic display; plain metal case | 20 | 20 | 8 | 20 | E |  |
| 91021220 | Wristwatches, electrically operated, with or without built-in time counter, exclusively optoelectronic display; plastic case, except those reinforced with fibreglass | 20 | 20 | 8 | 20 | E |  |
| 91021290 | Other electrically operated wristwatches, optoelectronic displays only | 20 | 20 | 8 | 20 | E |  |
| 91021900 | Other wristwatches, even with built-in time counter | 20 | 20 | 8 | 20 | E |  |
| 91022100 | Wristwatches, with automatic winding | 20 | 20 | 8 | 20 | E |  |
| 91022900 | Other wristwatches | 20 | 20 | 20 | 20 | E |  |
| 91029100 | Pocket-watches, similar, electrically operated | 20 | 20 | 20 | 20 | E |  |
| 91029900 | Other similar pocket-watches | 20 | 20 | 20 | 20 | E |  |
| 91031000 | Alarm clocks and other watches, with small-volume movements, electrically operated | 20 | 20 | 20 | 20 | E |  |
| 91039000 | Alarm clocks and other watches, with small-volume movements, non-electric operation | 20 | 20 | 20 | 20 | 15 |  |
| 91040000 | Instrument panel clocks and similar clocks for motor vehicles and other vehicles | 20 | 20 | 10 | 20 | 10 |  |
| 91051100 | Electrically operated alarm clocks, except those with small-volume mechanisms | 20 | 20 | 20 | 20 | 15 |  |
| 91051900 | Alarm clocks operating in any other way, except those with small volume mechanisms | 20 | 20 | 20 | 20 | 15 |  |
| 91052100 | Electrically operated wall clocks, except those with small-volume movements | 20 | 20 | 17 | 20 | 15 |  |
| 91052900 | Other wall clocks operated in other ways, except those with small-volume movements | 20 | 20 | 17 | 20 | 15 |  |
| 91059100 | Other electrically operated watchmaking articles, excluding those with small movement | 20 | 20 | 20 | 20 | 15 |  |
| 91059900 | Other clocks and watches, excluding those with small-volume movement | 20 | 20 | 17 | 20 | E |  |
| 91061000 | Time clocks; date clocks and hour counters | 20 | 20 | 20 | 20 | 10 |  |
| 91069000 | Other timekeeping apparatus and time counters, with clockwork movements or with a synchronous motor | 20 | 20 | 20 | 20 | 10 |  |
| 91070010 | Time switches | 20 | 20 | 20 | 20 | 10 |  |
| 91070090 | Other devices for operating a mechanism at a specific time, etc. | 20 | 20 | 20 | 20 | 10 |  |
| 91081110 | Small-volume watch movements, complete and assembled, electrically operated, with a purely mechanical display etc., for watches of heading 91.01 or 91.02 | 18 | 18 | 18 | 18 | 15 |  |
| 91081190 | Other small-volume movements for watches, complete and assembled, etc. | 18 | 18 | 18 | 18 | 15 |  |
| 91081200 | Other Small-volume watch movements, complete and assembled, electrically operated etc., for watches of heading 91.01 or 91.02 | 18 | 18 | 18 | 18 | 15 |  |
| 91081900 | Other small-volume clock movements, complete and assembled, electrically operated | 18 | 18 | 18 | 18 | 15 |  |
| 91082000 | Watch movements for small volume with automatic winding | 18 | 18 | 18 | 18 | 15 |  |
| 91089000 | Other small-volume watch movements for watches, assembled | 18 | 18 | 18 | 18 | 15 |  |
| 91091000 | Completely and assembled movements for clocks and watches, except small volume, electrically operated | 18 | 18 | 18 | 18 | 10 |  |
| 91099000 | Movements for clocks and watches, complete and assembled except small volume, etc. | 18 | 18 | 18 | 18 | 15 |  |
| 91101110 | Complete movements, small-volume, unassembled or partly assembled, for watches of heading 91.01 or 91.02 (wristwatches) | 18 | 18 | 18 | 18 | 15 |  |
| 91101190 | Other complete movements, small‑volume, unassembled or partially assembled (chablons), for other watches | 18 | 18 | 18 | 18 | 15 |  |
| 91101200 | Incomplete, assembled, small-volume machinery | 18 | 18 | 18 | 18 | E |  |
| 91101900 | Other movements of complete, unassembled or partially assembled watchmaking articles (chablons); movements of incomplete, assembled watchmaking articles; sketches of movements of watchmaking articles; except incomplete/assembled and sketches etc. | 18 | 18 | 18 | 18 | E |  |
| 91109000 | Complete unassembled movement for clocks and watches, except small volume | 18 | 18 | 18 | 18 | E |  |
| 91111000 | Cases for wristwatches of precious metal clad with precious metal (plaqué) | 18 | 18 | 18 | 18 | E |  |
| 91112010 | Cases for wristwatches/pocket, of metal base, whether or not gold or silver plated, of brass, in rough outline | 18 | 18 | 18 | 18 | E |  |
| 91112090 | Cases for wristwatches/pocket, of other metal base | 18 | 18 | 18 | 18 | 15 |  |
| 91118000 | Cases for wristwatches/pocket watches, of other material | 18 | 18 | 18 | 18 | E |  |
| 91119010 | Bottoms for wristwatches/pocket, of base metal | 18 | 18 | 18 | 18 | E |  |
| 91119090 | Other parts for wristwatches/pocket cases | 18 | 18 | 18 | 18 | E |  |
| 91122000 | Watch cases and similar items | 18 | 18 | 18 | 18 | E |  |
| 91129000 | Parts for cases and similar items for clocks and watches | 18 | 18 | 18 | 18 | E |  |
| 91131000 | Bracelets for watches, of precious metal, veneer, etc. | 18 | 18 | 18 | 18 | E |  |
| 91132000 | Bracelets for watches, of metal | 18 | 18 | 18 | 18 | E |  |
| 91139000 | Watch straps of other materials and parts for watch straps | 18 | 18 | 18 | 18 | 15 |  |
| 91141000 | Springs, including spirals, for watchmaking articles | 18 | 18 | 18 | 18 | 10 |  |
| 91143000 | Dials for watchmaking articles | 18 | 18 | 18 | 18 | E |  |
| 91144000 | Plates and bridges for watchmaking articles | 18 | 18 | 18 | 18 | E |  |
| 91149010 | Crowns for watchmaking articles | 18 | 18 | 18 | 18 | E |  |
| 91149020 | Hands for watchmaking articles | 18 | 18 | 18 | 18 | E |  |
| 91149030 | Stems for watchmaking articles | 18 | 18 | 18 | 18 | E |  |
| 91149040 | Yokes for watchmaking devices | 18 | 18 | 18 | 18 | E |  |
| 91149050 | Balance staffs and pinions for watch making devices | 18 | 18 | 18 | 18 | E |  |
| 91149060 | Wheels for watchmaking devices | 18 | 18 | 18 | 18 | E |  |
| 91149070 | Rotors for watchmaking devices | 18 | 18 | 18 | 18 | E |  |
| 91149090 | Other parts and accessories for watchmaking devices | 18 | 18 | 18 | 18 | 10 |  |
| 92011000 | Upright pianos | 18 | 18 | 18 | 18 | E |  |
| 92012000 | Grand pianos | 18 | 18 | 18 | 18 | 15 |  |
| 92019000 | Other pianos, harpist and other keyboard stringed instruments | 18 | 18 | 18 | 18 | E |  |
| 92021000 | Other string musical instruments, played with a bow | 18 | 18 | 18 | 18 | E |  |
| 92029000 | Other string musical instruments | 18 | 18 | 18 | 18 | 15 |  |
| 92051000 | Brass-wind musical instruments | 18 | 18 | 18 | 18 | 15 |  |
| 92059000 | Other wind musical instruments | 18 | 18 | 18 | 18 | 15 |  |
| 92060000 | Percussion musical instruments (drums, etc.) | 18 | 18 | 18 | 18 | 15 |  |
| 92071010 | Synthesizers (musical instruments of keyboard) | 10 | 10 | 10 | 10 | 8 |  |
| 92071090 | Other keyboard musical instruments | 35 | 10 | 8 | 10 | 15 |  |
| 92079010 | Guitar and bass guitar | 35 | 18 | 8 | 18 | 15 |  |
| 92079090 | Musical instruments with sound amplified, electrically | 18 | 18 | 18 | 18 | 15 |  |
| 92081000 | Music boxes | 18 | 18 | 8 | 18 | E |  |
| 92089000 | Fairground organs and other musical instruments | 18 | 18 | 18 | 18 | E |  |
| 92093000 | Strings for musical instruments | 16 | 16 | 16 | 16 | 15 |  |
| 92099100 | Parts and accessories for pianos | 16 | 16 | 16 | 16 | 15 |  |
| 92099200 | Parts and accessories for string musical instruments | 16 | 16 | 16 | 16 | 15 |  |
| 92099400 | Parts and accessories for electrically amplified musical instruments (heading 92.07) | 16 | 16 | 16 | 16 | 15 |  |
| 92099900 | Parts and accessories for other musical instruments | 16 | 16 | 7 | 16 | 15 |  |
| 93011000 | Artillery weapons (guns, howitzers, mortars etc.) | 20 | 20 | 20 | 20 | 15 |  |
| 93012000 | Rocket launchers, flame-throwers, grenade launcher, etc. | 20 | 20 | 20 | 20 | E |  |
| 93019000 | Other military weapons | 20 | 20 | 20 | 20 | 15 |  |
| 93020000 | Other revolvers and pistols | 20 | 20 | 20 | 20 | 15 |  |
| 93031000 | Muzzle-loading firearms | 20 | 20 | 20 | 20 | E |  |
| 93032000 | Other hunting or target shooting rifles and shotguns, with at least one smoothbore barrel | 20 | 20 | 20 | 20 | 15 |  |
| 93033000 | Other sporting/hunting/target-shooting shotguns | 20 | 20 | 20 | 20 | 15 |  |
| 93039000 | Other firearms that use gunpowder deflagration, etc. | 20 | 20 | 20 | 20 | 15 |  |
| 93040000 | Other weapons (shotguns/carbines/pistols/truncheons) | 20 | 20 | 20 | 20 | 15 |  |
| 93051000 | Parts and accessories for revolvers/pistols | 20 | 20 | 20 | 20 | 15 |  |
| 93052000 | Parts and accessories of shotguns or rifles of heading 93.03 | 20 | 20 | 20 | 20 | E |  |
| 93059100 | Parts/accessories of military weapons, of heading 93.01 | 20 | 20 | 20 | 20 | 15 |  |
| 93059900 | Parts/accessories of other weapons | 20 | 20 | 20 | 20 | 15 |  |
| 93062100 | Cartridges shotguns/carbines of smooth barrel | 20 | 20 | 20 | 20 | 15 |  |
| 93062900 | Lead for carbines of compressed air, parts for cartridges | 20 | 20 | 20 | 20 | 15 |  |
| 93063000 | Other cartridges and parts thereof | 20 | 20 | 20 | 20 | 15 |  |
| 93069000 | Bombs, grenades, other ammunition and projectiles; parts thereof | 20 | 20 | 20 | 20 | 15 |  |
| 93070000 | Swords, cutlasses, bayonets, other weapons and parts thereof | 20 | 20 | 20 | 20 | E |  |
| 94011010 | Ejector seats, for aircraft | 18 | 18 | 18 | 18 | 10 |  |
| 94011090 | Other seats for aircraft, except ejector seats | 18 | 18 | 18 | 18 | 10 |  |
| 94012000 | Seats for motor vehicles | 18 | 18 | 10 | 18 | 10 |  |
| 94013010 | Swivel seats with variable height adjustment, of wood | 18 | 18 | 18 | 18 | 15 |  |
| 94013090 | Swivel seats with variable height adjustment of other material | 35 | 18 | 18 | 18 | 15 |  |
| 94014010 | Seats convertible into beds, of wood | 18 | 18 | 18 | 18 | E |  |
| 94014090 | Seats convertible into beds, of other materials | 18 | 18 | 18 | 18 | E |  |
| 94015100 | Seats of rattan, bamboo or similar materials | 18 | 18 | 18 | 18 | E |  |
| 94015900 | Other seats of rattan, bamboo or similar materials | 18 | 18 | 18 | 18 | E |  |
| 94016100 | Upholstered seats, with wooden frames | 18 | 18 | 18 | 18 | 15 |  |
| 94016900 | Other seats, with wooden frames | 18 | 18 | 18 | 18 | E |  |
| 94017100 | Upholstered seats, with metal frames | 35 | 18 | 18 | 18 | 15 |  |
| 94017900 | Other seats, with metal frames | 35 | 18 | 18 | 18 | 15 |  |
| 94018000 | Other seats | 18 | 18 | 18 | 18 | 15 |  |
| 94019010 | Parts for seats, of wood | 18 | 18 | 18 | 18 | E |  |
| 94019090 | Parts for seats, of other materials | 18 | 18 | 18 | 18 | 10 |  |
| 94021000 | Dentists', barbers', or similar chairs and parts thereof | 18 | 18 | 18 | 18 | E |  |
| 94029010 | Tables for surgical operation | 14 | 14 | 0 | 2 | 10 |  |
| 94029020 | Hospital beds with mechanical fittings | 14 | 14 | 0 | 0 | E |  |
| 94029090 | Other furniture for medicine, surgery, dentistry, etc. | 16 | 16 | 16 | 16 | E |  |
| 94031000 | Metal furniture for offices | 18 | 18 | 18 | 18 | 10 |  |
| 94032000 | Other metal furniture | 35 | 18 | 18 | 18 | 15 |  |
| 94033000 | Wooden furniture for offices | 18 | 18 | 18 | 18 | E |  |
| 94034000 | Wooden furniture for kitchen | 18 | 18 | 18 | 18 | E |  |
| 94035000 | Wooden furniture for bedroom | 18 | 18 | 18 | 18 | E |  |
| 94036000 | Other wooden furniture | 18 | 18 | 18 | 18 | 15 |  |
| 94037000 | Plastic furniture | 18 | 18 | 18 | 18 | E |  |
| 94038100 | Bamboo furniture | 18 | 18 | 18 | 18 | E |  |
| 94038900 | Furniture of other materials, including rattan, osier, bamboo, similar materials | 18 | 18 | 18 | 18 | 15 |  |
| 94039010 | Parts for wooden furniture | 18 | 18 | 18 | 18 | E |  |
| 94039090 | Parts for furniture, of other materials | 18 | 18 | 18 | 18 | 15 |  |
| 94041000 | Mattress supports | 18 | 18 | 18 | 18 | 10 |  |
| 94042100 | Rubber mattresses/alveolar plastics, including covered ones | 18 | 18 | 18 | 18 | 10 |  |
| 94042900 | Mattresses of other materials | 18 | 18 | 18 | 18 | 10 |  |
| 94043000 | Sleeping bags | 18 | 18 | 18 | 18 | 10 |  |
| 94049000 | Eiderdowns, cushions, pouffes, pillows and similar articles | 18 | 18 | 18 | 18 | 15 |  |
| 94051010 | Sciatic lamps | 18 | 18 | 18 | 18 | E |  |
| 94051091 | Chandeliers and electric lighting devices, made of stone, for ceiling/wall | 18 | 18 | 18 | 18 | E |  |
| 94051092 | Chandelier and electric lighting devices, fitting of glass, for ceiling/wall | 18 | 18 | 18 | 18 | 15 |  |
| 94051093 | Chandeliers and electric lighting devices. fitting metal base for ceiling/wall | 18 | 18 | 18 | 18 | 15 |  |
| 94051099 | Chandeliers and electric lighting devices, of other materials, for ceiling/wall | 35 | 18 | 8 | 18 | 15 |  |
| 94052000 | Bedside or office electric lamps, etc. | 18 | 18 | 18 | 18 | 10 |  |
| 94053000 | Lighting sets for Christmas trees | 18 | 18 | 18 | 18 | E |  |
| 94054010 | Other electric lamps and lighting fittings, of base metal | 35 | 18 | 18 | 18 | 15 |  |
| 94054090 | Other electrical lighting apparatus of other materials | 35 | 18 | 18 | 18 | 10 |  |
| 94055000 | Non-electrical lamps and lighting fittings | 18 | 18 | 18 | 18 | 15 |  |
| 94056000 | Illuminated signs, illuminated nameplates, etc. | 18 | 18 | 18 | 18 | 10 |  |
| 94059100 | Parts for lamps and lighting fittings, of glass | 18 | 18 | 18 | 18 | 15 |  |
| 94059200 | Parts for lamps and lighting fittings, of plastic | 18 | 18 | 18 | 18 | 15 |  |
| 94059900 | Parts for lamps and lighting fittings, of other materials | 18 | 18 | 18 | 18 | 15 |  |
| 94060010 | Prefabricated greenhouses | 14 | 14 | 2 | 2 | 10 |  |
| 94060091 | Other prefabricated buildings, of wood | 18 | 18 | 18 | 18 | E |  |
| 94060092 | Other prefabricated buildings, of iron or steel | 35 | 14 | 0 | 2 | 10 |  |
| 94060099 | Other prefabricated buildings, of other materials | 18 | 18 | 18 | 18 | 10 |  |
| 95030010 | Wheeled toys for children and dolls' cars | 35 | 35 | 2 | 20 | 15 |  |
| 95030021 | Dolls activated by mechanism of rope or electric | 35 | 35 | 17 | 20 | E |  |
| 95030022 | Other puppets, even dressed | 35 | 35 | 20 | 20 | E |  |
| 95030029 | Other parts and accessories for dolls | 20 | 2 | 20 | 20 | E |  |
| 95030031 | Filled toys representing animals or non‑human beings | 35 | 35 | 20 | 20 | E |  |
| 95030039 | Other toys representing animals or non‑human beings | 35 | 35 | 17 | 20 | 15 |  |
| 95030040 | Electric trains, including rail tracks, signs, accessories | 35 | 35 | 20 | 20 | E |  |
| 95030050 | Reduced models, whether or not animated, in assembly sets, except electric trains etc. | 35 | 35 | 20 | 20 | 15 |  |
| 95030060 | Other kits and toys for construction | 35 | 35 | 2 | 20 | 15 |  |
| 95030070 | Puzzles | 35 | 35 | 20 | 20 | 15 |  |
| 95030080 | Other toys, put up in sets or outfits | 35 | 35 | 17 | 20 | 15 |  |
| 95030091 | Toy musical instruments and apparatus | 35 | 35 | 20 | 20 | E |  |
| 95030097 | Other toys with electric motor | 35 | 35 | 8 | 20 | E |  |
| 95030098 | Other toys of friction, mechanical or spring-operated | 35 | 35 | 17 | 20 | E |  |
| 95030099 | Other toys of any kind | 35 | 35 | 17 | 20 | 15 |  |
| 95042000 | Articles and accessories for billiards | 20 | 20 | 20 | 20 | E |  |
| 95043000 | Other games, operated by coins/banknotes, except bowling etc. | 20 | 20 | 20 | 20 | 15 |  |
| 95044000 | Playing cards | 20 | 20 | 20 | 20 | 15 |  |
| 95045000 | Consoles and video game machines (ex. 9504.30) | 20 | 20 | 20 | 20 | 15 |  |
| 95049010 | Automatic bowling | 0 | 0 | 0 | 0 | 0 |  |
| 95049090 | Other articles for funfair | 20 | 20 | 2 | 20 | 15 |  |
| 95051000 | Articles for Christmas festivities | 20 | 20 | 17 | 20 | E |  |
| 95059000 | Other party, carnival or other entertainment items, including magic items and surprise items | 20 | 20 | 20 | 20 | 15 |  |
| 95061100 | Skis for snow | 20 | 20 | 20 | 20 | 15 |  |
| 95061200 | Ski fastenings | 20 | 20 | 20 | 20 | E |  |
| 95061900 | Other articles and equipment for skiing in the snow | 20 | 20 | 20 | 20 | E |  |
| 95062100 | Sailboards | 20 | 20 | 20 | 20 | E |  |
| 95062900 | Aquatic skis and other equipment for aquatic sports | 20 | 20 | 20 | 20 | 15 |  |
| 95063100 | Complete clubs for golf | 20 | 20 | 20 | 20 | E |  |
| 95063200 | Balls for golf | 20 | 20 | 20 | 20 | E |  |
| 95063900 | Other equipment for golf | 20 | 20 | 20 | 20 | E |  |
| 95064000 | Articles and equipment for table-tennis | 20 | 20 | 20 | 20 | E |  |
| 95065100 | Tennis rackets, whether or not strung | 20 | 20 | 17 | 20 | E |  |
| 95065900 | Tennis, badminton or similar rackets | 20 | 20 | 20 | 20 | E |  |
| 95066100 | Balls for tennis, except for table-tennis | 20 | 20 | 17 | 20 | E |  |
| 95066200 | Inflatable balls | 35 | 20 | 20 | 20 | 15 |  |
| 95066900 | Other balls, except for balls for tennis or inflatable balls, etc. | 20 | 20 | 20 | 20 | E |  |
| 95067000 | Ice skates and roller skates, including skates attached to shoes | 35 | 20 | 20 | 20 | 15 |  |
| 95069100 | Articles and equipment for general physical exercise, gymnastics etc. | 20 | 20 | 8 | 20 | 10 |  |
| 95069900 | Articles and equipment for other sports and swimming pools | 35 | 20 | 8 | 20 | 15 |  |
| 95071000 | Fishing rods | 20 | 20 | 17 | 20 | E |  |
| 95072000 | Fish-hooks, whether or not snelled | 20 | 20 | 20 | 20 | E |  |
| 95073000 | Fishing reels | 20 | 20 | 17 | 20 | E |  |
| 95079000 | Other items for fishing with line, nets, etc | 20 | 20 | 20 | 20 | 15 |  |
| 95081000 | Travelling circuses and travelling animal collections | 20 | 20 | 20 | 20 | E |  |
| 95089010 | Roller coaster with a course of 300 m or more | 0 | 0 | 0 | 0 | 0 |  |
| 95089020 | Carrousels, with a diameter of 16 m or more | 0 | 0 | 0 | 0 | 0 |  |
| 95089030 | Wagons of the type used in roller coasters capacity ≥ 6 passengers | 0 | 0 | 0 | 0 | 0 |  |
| 95089090 | Other carousels, swings and other amusements in parks and fairs, etc. | 20 | 20 | 20 | 20 | 15 |  |
| 96011000 | Worked ivory and articles of ivory | 18 | 18 | 18 | 18 | E |  |
| 96019000 | Other animal carving materials, articles including articles obtained by mould | 18 | 18 | 18 | 18 | E |  |
| 96020010 | Gelatine capsules, edible | 14 | 14 | 0 | 0 | 10 |  |
| 96020020 | Artificial honeycombs | 18 | 18 | 18 | 18 | E |  |
| 96020090 | Other her worked vegetable/mineral carving, articles of these materials | 18 | 18 | 18 | 18 | E |  |
| 96031000 | Brooms and brushes, of vegetable material bound together | 18 | 18 | 18 | 18 | E |  |
| 96032100 | Toothbrushes, including brushes for dentures | 35 | 18 | 18 | 18 | 15 |  |
| 96032900 | Brushes of beard, brushes for hair, eyelashes, etc. | 18 | 18 | 18 | 18 | 15 |  |
| 96033000 | Artists' brushes, for cosmetics products, etc. | 18 | 18 | 18 | 18 | 10 |  |
| 96034010 | Rollers for paint | 18 | 18 | 18 | 18 | E |  |
| 96034090 | Paint, distemper, varnish or similar brushes, pain pads | 18 | 18 | 18 | 18 | E |  |
| 96035000 | Other brushes constituting parts of machines, appliances or vehicles | 18 | 18 | 18 | 18 | E |  |
| 96039000 | Other brooms, brushes, dusters, rakes, etc. | 18 | 18 | 18 | 18 | 15 |  |
| 96040000 | Hand sieves and hand riddles | 18 | 18 | 18 | 18 | E |  |
| 96050000 | Travel sets, for personal toilet, for sewing/cleaning clothes or shoes | 18 | 18 | 18 | 18 | E |  |
| 96061000 | Snap buttons and their parts | 18 | 18 | 18 | 18 | E |  |
| 96062100 | Plastic buttons, not covered with textile material | 18 | 18 | 18 | 18 | E |  |
| 96062200 | Buttons of metal base, not covered with textile material | 18 | 18 | 18 | 18 | E |  |
| 96062900 | Other buttons | 18 | 18 | 18 | 18 | 10 |  |
| 96063000 | Button moulds and other parts of buttons and button blanks | 18 | 18 | 18 | 18 | E |  |
| 96071100 | Slide fasteners with staples of base metal | 18 | 18 | 18 | 18 | E |  |
| 96071900 | Other slide fasteners | 18 | 18 | 18 | 18 | E |  |
| 96072000 | Parts of slide fasteners | 18 | 18 | 18 | 18 | 10 |  |
| 96081000 | Ballpoint pens | 35 | 18 | 15 | 18 | 10 |  |
| 96082000 | Felt tipped/porous-tipped pens and markers | 35 | 18 | 2 | 18 | 10 |  |
| 96083000 | Fountain pens and other pens | 18 | 18 | 18 | 18 | 15 |  |
| 96084000 | Propelling or sliding pencils | 18 | 18 | 18 | 18 | 15 |  |
| 96085000 | Assortments of pens with propelling or sliding pencils | 18 | 18 | 18 | 18 | E |  |
| 96086000 | Refills with tip, for ballpoint pens | 18 | 18 | 18 | 18 | 15 |  |
| 96089100 | Pen nibs and nib points, for fountain pens | 18 | 18 | 18 | 18 | E |  |
| 96089981 | Porous-tipped pens and markers | 18 | 18 | 18 | 18 | 15 |  |
| 96089989 | Other parts of pens, propelling or sliding pencils, etc. | 18 | 18 | 18 | 18 | 15 |  |
| 96089990 | Duplicating stylos, pencil-holders and similar articles | 18 | 18 | 18 | 18 | E |  |
| 96091000 | Pencils | 18 | 18 | 15 | 18 | 10 |  |
| 96092000 | Mines for pencil/mechanical pencils | 18 | 18 | 18 | 18 | 10 |  |
| 96099000 | Pastels, charcoal, writing/drawing chalk and tailors' chalk | 18 | 18 | 18 | 18 | 15 |  |
| 96100000 | Chalkboards and boards for writing or drawing, even framed | 18 | 18 | 18 | 18 | E |  |
| 96110000 | Stamps, including date and number stamps, seals and similar items etc., hand‑operated; hand-operated typesetting devices etc. | 18 | 18 | 18 | 18 | 15 |  |
| 96121011 | Plastics ribbons with magnetizable ink for printing | 18 | 18 | 18 | 18 | E |  |
| 96121012 | Plastics ribbons, correctors for o typewriters | 18 | 18 | 18 | 18 | E |  |
| 96121013 | Other plastics ribbons, in cartridges for typewriters | 18 | 18 | 18 | 18 | E |  |
| 96121019 | Other plastics ribbons | 18 | 18 | 18 | 18 | 15 |  |
| 96121090 | Other ribbons of other materials | 18 | 18 | 18 | 18 | 15 |  |
| 96122000 | Ink-pads | 18 | 18 | 18 | 18 | 15 |  |
| 96131000 | Pocket lighters, gas fuelled, non-refillable | 35 | 18 | 15 | 18 | 15 |  |
| 96132000 | Pocket lighters, gas fuelled, refillable | 18 | 18 | 18 | 18 | E |  |
| 96138000 | Other lighters | 18 | 18 | 18 | 18 | 10 |  |
| 96139000 | Parts of cigarette lighters and other lighters | 18 | 18 | 18 | 18 | 10 |  |
| 96140000 | Pipes, cigarette holders and their parts | 18 | 18 | 18 | 18 | E |  |
| 96151100 | Combs and hair-slides, of hard rubber/plastics | 18 | 18 | 18 | 18 | 15 |  |
| 96151900 | Other combs and hair slides, of other materials | 18 | 18 | 18 | 18 | 15 |  |
| 96159000 | Hairpins, tweezers and other articles for hairdos | 18 | 18 | 18 | 18 | E |  |
| 96161000 | Vanity steamers, their frames and frame heads | 18 | 18 | 18 | 18 | 10 |  |
| 96162000 | Powder-puffs and pads/other cosmetics/toilet preparations | 18 | 18 | 18 | 18 | 10 |  |
| 96170010 | Vacuum flasks/other vacuum vessels, complete with cases | 18 | 18 | 15 | 18 | 15 |  |
| 96170020 | Parts of thermos flasks and other vacuum vessels | 16 | 16 | 16 | 16 | 15 |  |
| 96180000 | Mannequins and similar articles; automations and animated scenes, for shop windows/display cases | 18 | 18 | 18 | 18 | 10 |  |
| 96190000 | Sanitary towels and tampons, diapers, baby diapers | 16 | 16 | 25 | 16 | 15 |  |
| 97011000 | Paintings, drawings and pastels, executed by hand | 4 | 4 | 4 | 4 | 4 |  |
| 97019000 | Collages and similar ornamental paintings | 4 | 4 | 4 | 4 | 15 |  |
| 97020000 | Original engravings, prints and lithographs | 4 | 4 | 4 | 4 | 15 |  |
| 97030000 | Original sculptures and statuary | 4 | 4 | 4 | 4 | 4 |  |
| 97040000 | Postage or revenue stamps, postage marks, etc., other than articles of heading 49.07 | 4 | 4 | 4 | 4 | 15 |  |
| 97050000 | Collections and collectors' pieces of zoology, botany etc. | 4 | 4 | 4 | 4 | 15 |  |
| 97060000 | Antiques over 100 years old | 4 | 4 | 4 | 4 | 8 |  |
| ex30021039 | Adalimumabe | 2 | 0 | 2 | 2 | 4 |  |

[Top](#document10)

![european flag](./../../../images/eclogo.jpg)EUROPEAN COMMISSION

Brussels, 3.9.2025

COM(2025) 338 final

ANNEX

to the

Proposal for a Council Decision

on the signing, on behalf of the European Union, of the Interim Agreement on Trade between the European Union, of the one part, and the Common Market of the South, the Argentine Republic, the Federative Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay, of the other part

ANNEX 3-A

INTRODUCTORY NOTES TO PRODUCT SPECIFIC RULES

Note 1

General principles

1.
   This Annex sets out the general rules for the applicable requirements of Annex 3-B provided for in point (c) of Article 3.2(1) and point (c) of Article 3.2(2).

2.
   For the purposes of this Annex and Annex 3-B, the requirements for a product to be originating in accordance with point (c) of Article 3.2(1) and point (c) of Article 3.2(2) are a change in tariff classification, a production process, a maximum value of non-originating materials or any other requirement specified in this Annex and Annex 3-B.

3.
   References to weight in a product specific rule of origin means the net weight, which is the weight of a material or a product not including the weight of packaging.

4.
   This Annex and Annex 3-B are based on the Harmonized System, as amended on 1 January 2017.

Note 2

Structure of Annex 3-B

1.
   Notes on sections, chapters, headings or subheadings shall be read in conjunction with the product specific rules of origin for the relevant section, chapter, heading or subheading.

2.
   Each product specific rule of origin set out in Column 2 of Annex 3-B applies to the corresponding product identified in Column 1 of Annex 3-B.

3.
   If a product is subject to alternative product specific rules of origin, the product shall be considered originating if it satisfies one of the alternatives set out for that product. If a product is subject to a product specific rule of origin that includes multiple requirements, the product shall be considered originating only if it satisfies all of the requirements.

4.
   For the purposes of this Annex and Annex 3-B the following definitions apply:

(a)
   "Chapter" means the first two digits in the tariff classification number under the Harmonized System;

(b)
   "heading" means the first four digits in the tariff classification number under the Harmonized System;

  

(c)
   "Section" means a section of the Harmonized System; and

(d)
   "subheading" means the first six digits in the tariff classification number under the Harmonized System.

5.
   For the purposes of product specific rules of origin, the following abbreviations apply
[1](#footnote1)
:

(a)
   "CC" means manufacture from non-originating materials of any chapter, except that of the product, or a change to the chapter, heading or subheading from any other chapter, meaning that all non-originating materials used in the manufacture of the product must undergo a change in tariff classification at the 2-digit level, namely a change in chapter of the Harmonized System;

(b)
   "CTH" means manufacture from non-originating materials of any heading, except that of the product, or a change to the chapter, heading or subheading from any other heading, meaning that all non-originating materials used in the manufacture of the product must undergo a change in tariff classification at the 4-digit level, namely a change in heading of the Harmonized System; and

  

(c)
   "CTSH" means manufacture from non-originating materials of any subheading, except that of the product, or a change to the chapter, heading or subheading from any other subheading, meaning that all non-originating materials used in the manufacture of the product must undergo a change in tariff classification at the 6-digit level, namely a change in subheading of the Harmonized System.

Note 3

Application of Annex 3-B

1.
   Point (c) of Article 3.2(1) and point (c) of Article 3.2(2) concerning products having acquired originating status which are used in the manufacture of other products, apply irrespective of whether or not this status has been acquired inside the same place of manufacture in a Party where those products are used.

2.
   If a product specific rule of origin provides that a specified non-originating material cannot be used or that the value or weight of a specified non-originating material cannot exceed a specific threshold, those requirements do not apply to non-originating materials classified elsewhere in the HS.

3.
   If a product specific rule of origin provides that a product is to be produced from a particular material, this does not prevent the use of other materials which cannot satisfy that requirement because of their inherent nature.

Note 4

Calculation of a maximum value of non-originating materials

1.
   For the purposes of product specific rules of origin, the following definitions apply:

(a)
   "customs value" means the value as determined in accordance with the Agreement on Implementation of Article VII of GATT 1994;

(b)
   "EXW" means:

(i)
   the ex-works price of the product paid or payable to the manufacturer in whose undertaking the last working or processing is carried out, if the price includes the value of all the materials used and all other costs incurred in the manufacture of a product minus any internal taxes which are, or may be, repaid when the product obtained is exported; or

  

(ii)
   if there is no price paid or payable, or if the actual price paid does not reflect all costs related to the manufacture of the product which are actually incurred in the manufacture of a product, the value of all the materials used and all other costs incurred in the manufacture of the product in the exporting Party which:

(A)
   include selling, general and administrative expenses, as well as profit, that can be reasonably allocated to the product; and

(B)
   exclude the costs of freight, insurance, all other costs incurred in transporting the product and any internal taxes of the exporting Party which are, or may be, repaid when the product obtained is exported;

(c)
   "MaxNOM" means the maximum value of non-originating materials expressed as a percentage; and

(d)
   "VNM" means the value of non-originating materials used in the manufacture of the product, which is the customs value at the time of importation including freight, insurance if appropriate, packing and all the other costs incurred in transporting the materials to the importation port in the Party where the producer of the product is located.

If it is not known and cannot be ascertained, the first ascertainable price paid for the non-originating materials in either Party is used, which may exclude all costs incurred in transporting the non-originating materials within a Party, such as freight, insurance and packing costs as well as any other known and ascertainable cost incurred there.

  

2.
   For the calculation of MaxNOM, the following formula applies:

|  |
| --- |
|  |

Note 5

Definitions of terms used in Section XI of Annex 3-B

1.
   "Natural fibres" means fibres other than artificial or synthetic fibres. Their use 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; "natural fibres" includes horsehair of heading 05.11, silk of headings 50.02 and 50.03, wool‑fibres and fine or coarse animal hair of headings 51.01 to 51.05, cotton fibres of headings 52.01 to 52.03, and other vegetable fibres of headings 53.01 to 53.05.

2.
   "Textile pulp", "chemical materials" and "paper-making materials" mean materials not classified in Chapters 50 to 63 which can be used to manufacture artificial, synthetic or paper fibres or yarns.

3.
   "Man-made staple fibres" means synthetic or artificial filament tow, staple fibres or waste of headings 55.01 to 55.07.

  

4.
   "Printing" means a technique by which an objectively assessed function, such as colour, design or technical performance, is applied to a textile substrate with a permanent character, using screen, roller, digital or transfer techniques.

5.
   "Printing (as standalone operation)" means a technique by which an objectively assessed function, such as colour, design or technical performance, is applied to a textile substrate with a permanent character, using screen, roller, digital or transfer techniques combined with at least 2 (two) preparatory or finishing operations such as scouring, bleaching, mercerising, heat setting, raising, calendaring, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling, provided that the value of all the materials used does not exceed 50 % (fifty per cent) of the ex-works price of the product.

Note 6

Tolerances applicable to products containing two or more basic textile materials

1.
   For the purpose of this Note, basic textile materials are the following:

–
   silk;

–
   wool;

–
   coarse animal hair;

  

–
   fine animal hair;

–
   horsehair;

–
   cotton;

–
   paper-making materials and paper;

–
   flax;

–
   true hemp;

–
   jute and other textile bast fibres;

–
   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 56.05 (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 (five) mm, sandwiched by means of a transparent or coloured adhesive between 2 (two) layers of plastic film; and

–
   other products of heading 56.05.

Example:

A yarn, of heading 52.05, made from cotton fibres of heading 52.03 and synthetic staple fibres of heading 55.06, is a mixed yarn. Therefore, non-originating synthetic staple fibres which do not satisfy the requirements set out in Annex 3-B may be used, provided that their total weight does not exceed 10 % (ten per cent) of the weight of the yarn.

Example:

A woollen fabric, of heading 51.12, made from woollen yarn of heading 51.07 and synthetic yarn of staple fibres of heading 55.09, is a mixed fabric. Therefore, synthetic yarn which does not satisfy the requirements set out in Annex 3-B, or woollen yarn which does not satisfy the requirements set out in Annex 3-B, or a combination of the two, may be used, provided that their total weight does not exceed 10 % (ten per cent) of the weight of all the basic textile materials.

  

Example:

Tufted textile fabric, of heading 58.02, made from cotton yarn of heading 52.05 and cotton fabric of heading 52.10, 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.

If the tufted textile fabric concerned had been made from cotton yarn of heading 52.05 and synthetic fabric of heading 54.07, then, obviously, the yarns used are two separate basic textile materials and the tufted textile fabric is, accordingly, a mixed product.

2.
   Where reference to this Note is made in Annex 3-B, the requirements set out in Column 2 thereof shall not apply to any non-originating basic textile materials, excluding elastomeric yarns, which are used in the manufacture of the product of Chapters 50 to 63, provided that:

(a)
   the product contains 2 (two) or more basic textile materials; and

(b)
   the weight of the non-originating basic textile materials, taken together, does not exceed 10 % (ten per cent) of the total weight of all the basic textile materials used.

3.
   Notwithstanding Note 6.2, for products of Chapters 50 to 63 incorporating "yarn made of polyurethane segmented with flexible segments of polyether, whether or not gimped", the tolerance is 20 % (twenty per cent) in respect of the weight of this non-originating yarn as a percentage of the weight of all the basic textile materials used.

  

4.
   Notwithstanding Note 6.2, for products of Chapters 50 to 63 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 (five) mm, sandwiched by means of a transparent or coloured adhesive between two layers of plastic film", the tolerance is 30 % (thirty per cent) in respect of the weight of this non-originating strip as a percentage of the weight of all the basic textile materials used.

Note 7

Other tolerances applicable to certain textile products

1.
   Where reference to this Note is made in Annex 3-B, non-originating textile materials, with the exception of linings and interlinings, elastomeric yarns and sewing threads, which do not satisfy the requirements set out in the list in Column 2 for the made-up textile product, 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 % (eight per cent) of the ex-works price of the product.

2.
   Non-originating materials which are not classified within Chapters 50 to 63 may be used without restriction in the manufacture of textile products classified in Chapters 50 to 63, whether or not they contain textiles.

  

Example

If a requirement set out in Annex 3-B provides that yarn must be used for a particular textile item (such as trousers), this does not prevent the use of non-originating metal items, such as buttons, because metal items 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.

3.
   If a requirement set out in Annex 3-B consists of a maximum value of non-originating materials applies, the value of non-originating materials which are not classified within Chapters 50 to 63 shall be taken into account when calculating the value of the incorporated non-originating materials.

Note 8

Definitions of processes referred to in Sections VI to VII in Annex 3-B

For the purposes of product specific rules of origin:

1.
   "Biotechnological processing" means:

(a)
   biological or biotechnological culturing (including cell culture), hybridisation or genetic modification of:

(i)
   micro-organisms such as bacteria and viruses, including phages; or

  

(ii)
   human, animal or plant cells; and

(b)
   production, isolation or purification of cellular or intercellular structures, such as isolated genes, gene fragments and plasmids, or fermentation.

2.
   "Change in particle size" means the deliberate and controlled modification of the particle size of a product, other than by merely crushing or pressing, resulting in a product with a defined particle size, defined particle size distribution or defined surface area, which is relevant for the purposes of the resulting product and with physical or chemical characteristics different from those of the input materials.

3.
   "Chemical reaction" means a process, including a biochemical processing, which results in a molecule with a new structure by breaking intramolecular bonds and by forming new intramolecular bonds, or by altering the spatial arrangement of atoms in a molecule, with the exception of the following, which are not considered to be chemical reactions for the purposes of this definition:

(a)
   dissolving in water or other solvents;

(b)
   the elimination of solvents including solvent water; or

(c)
   the addition or elimination of water of crystallisation.

4.
   "Isomer separation" means the isolation or separation of isomers from a mixture of isomers.

  

5.
   "Mixing and blending" means the deliberate and proportionally controlled mixing or blending (including dispersing) of materials, other than the addition of diluents, only to conform to predetermined specifications which results in the production of a product having physical or chemical characteristics which are relevant for the purposes or uses of the product and are different from the input materials.

6.
   "Production of standard materials" (including standard solutions) means a production of a preparation suitable for analytical, calibrating or referencing uses with precise degrees of purity or proportions certified by the manufacturer.

7.
   "Purification" means a process which results in:

(a)
   the purification of a good resulting in the elimination of at least 80 % (eighty per cent) of the content of existing impurities; or

(b)
   the reduction or elimination of impurities resulting in a good suitable for one or more of the following applications:

(i)
   pharmaceutical, medical, cosmetic, veterinary or food grade substances;

(ii)
   chemical products and reagents for analytical, diagnostic or laboratory uses;

(iii)
   elements and components for use in micro-electronics;

(iv)
   specialised optical uses;

  

(v)
   biotechnical use, such as in cell culturing, in genetic technology, or as a catalyst);

(vi)
   carriers used in a separation process; or

(vii)
   nuclear grade uses.

Note 9

Agricultural products

Agricultural products falling within Chapters 6, 7, 8, 9, 10, 12 and heading 24.01 which are grown or harvested 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, slips, grafts, shoots, buds or other live parts of plants imported from a third country.

\_\_\_\_\_\_\_\_\_\_\_\_

ANNEX 3-B

PRODUCT SPECIFIC RULES OF ORIGIN

|  |  |
| --- | --- |
| Column 1    Harmonized System Classification    (2017)    including specific    description | Column 2    Product specific rule of origin |
| SECTION I | LIVE ANIMALS; ANIMAL PRODUCTS |
| Chapter 1 | Live animals |
| 01.01 – 01.06 | All animals of Chapter 1 are wholly obtained. |
| Chapter 2 | Meat and edible meat offal |
| 02.01 – 02.10 | Manufacture in which all the materials of Chapters 1 and 2 used are wholly obtained. |
| Chapter 3 | Fish and crustaceans, molluscs and other aquatic invertebrates |
| 03.01 – 03.08 | Manufacture in which all the materials of Chapter 3 used are wholly obtained. |
| Chapter 4 | Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included |
| 0401.10 – 0402.91 | Manufacture in which all the materials of Chapter 4 used are wholly obtained. |
| 0402.99 | Manufacture in which:  –    all the materials of Chapter 4 used are wholly obtained; and  –    the total weight of non-originating materials of headings 17.01 and 17.02 used does not exceed 15 % of the weight of the product. |
| 04.03 – 04.10 | Manufacture in which all the materials of Chapter 4 used are wholly obtained. |
| Chapter 5 | Products of animal origin, not elsewhere specified or included. |
| 0501.00 – 0511.10 | Manufacture from non-originating materials of any heading. |
| 0511.91  - Fish eggs and roes unfit for human consumption    - Others | All the fish eggs and roes are wholly obtained.      Manufacture from non-originating materials of any heading. |
| 0511.99 | Manufacture from non-originating materials of any heading. |
| SECTION II | VEGETABLE PRODUCTS |
| Chapter 6 | Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage |
| 06.01 – 06.04 | Manufacture in which all the materials of Chapter 6 used are wholly obtained. |
| Chapter 7 | Edible vegetables and certain roots and tubers |
| 07.01 – 07.14 | Manufacture in which all the materials of Chapter 7 used are wholly obtained. |
| Chapter 8 | Edible fruit and nuts; peel of citrus fruits or melons |
| 08.01– 08.10 | Manufacture in which all the materials of Chapter 8 used are wholly obtained. |
| 08.11 | Manufacture in which:  –    all the materials of Chapter 8 used are wholly obtained; and  –    the total weight of non-originating materials of headings 17.01 and 17.02 used does not exceed 15 % of the weight of the product. |
| 08.12 – 08.14 | Manufacture in which all the materials of Chapter 8 used are wholly obtained. |
| Chapter 9 | Coffee, tea, maté and spices |
| 0901.11 – 0901.12 | CTH |
| 0901.21 – 0901.22 | Manufacture in which the weight of non-originating materials of Chapter 9 used does not exceed 60 % of the weight of the product. |
| 0901.90 | CTH |
| 09.02 | CTSH |
| 09.03 | CTH |
| 09.04 – 09.10 | Manufacture from non-originating materials of any heading. |
| Chapter 10 | Cereals |
| 10.01 – 10.08 | Manufacture in which all the materials of Chapter 10 used are wholly obtained. |
| Chapter 11 | Products of the milling industry; malt; starches; inulin; wheat gluten |
| 11.01 – 11.09 | Manufacture in which all the materials of Chapters 10 and 11, headings 07.01 and 23.03 and sub-heading 0710.10 used are wholly obtained. |
| Chapter 12 | Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruits; industrial or medicinal plants; straw and fodder |
| 12.01 – 12.14 | Manufacture in which all the materials of Chapter 12 used are wholly obtained. |
| Chapter 13 | Lac; gums, resins and other vegetable saps and extracts |
| 13.01 | Manufacture in which the value of non-originating materials of heading 13.01 used does not exceed 50 % of the EXW of the product. |
| 13.02 | Manufacture from non-originating materials of any heading. |
| Chapter 14 | Vegetable plaiting materials; vegetable products not elsewhere specified or included. |
| 14.01 – 14.04 | Manufacture in which all the materials of Chapter 14 used are wholly obtained. |
| SECTION III | ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES |
| Chapter 15 | Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes |
| 15.01 – 15.06 | CTH |
| 15.07 | Manufacture in which all the materials of headings 12.01 and 15.07 used are wholly obtained. |
| 15.08 | CTSH |
| 15.09 – 15.10 | Manufacture in which all the vegetable materials used are wholly obtained. |
| 15.11 | CTH |
| 1512.11 – 1512.19  - Sunflower-seed oil    - Safflower oil | Manufacture in which all the materials of headings 12.06 and 15.12 used are wholly obtained.  CTH |
| 1512.21 – 1513.19 | CTSH |
| 1513.21 – 1513.29 | CTH |
| 15.14  - Rape or colza oil    - Mustard oil | Manufacture in which all the materials of headings 12.05 and 15.14 used are wholly obtained.  CTH |
| 1515.11 – 1515.19 | CTSH |
| 1515.21 – 1515.29 | Manufacture in which all the materials of headings 10.05 and 15.15 used are wholly obtained. |
| 1515.30 – 1515.50 | CTH |
| 1515.90  - Chia and tung oil, oiticica oil  - Others | CTH  CTSH |
| 15.16 – 15.17 | CTH |
| 15.18 | CTSH |
| 15.20 | CTH |
| 15.21 – 15.22 | CTSH |
| SECTION IV | PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES |
| Chapter 16 | Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates |
| 16.01 – 16.05 | CC, provided that all the materials of Chapters 2 and 3 used are wholly obtained. |
| Chapter 17 | Sugars and sugar confectionery |
| 17.01 | CTH |
| 1702  - Chemically-pure maltose and chemically pure fructose    - Others | Manufacture from non-originating materials of any heading except from non-originating chemically-pure maltose and chemically-pure fructose.  CC, except from non-originating materials of Chapters 11 and 23. |
| 17.03 | Manufacture in which all the materials of Chapter 17 used are wholly obtained. |
| 17.04 | Manufacture in which:  –    all the materials of Chapter 4 used are wholly obtained; and  –    the total weight of non-originating materials of headings 17.01 and 17.02 used does not exceed 40 % of the weight of the product. |
| Chapter 18 | Cocoa and cocoa preparations |
| 18.01 | CTH |
| 18.02 | CTH, except from non-originating materials of heading 1801. |
| 18.03 | CTH, except from non-originating materials of heading 1802. |
| 18.04 – 18.05 | CTH, except from non-originating materials of headings 1802 and 1803. |
| 1806 | Manufacture in which:  –    all the materials of Chapter 4 used are wholly obtained; and  –    the total weight of non-originating materials of headings 17.01 and 17.02 used does not exceed 40 % of the weight of the product. |
| Chapter 19 | Preparations of cereals, flour, starch or milk; pastrycooks' products |
| 19.01 | CC, provided that:  –    all the materials of Chapter 4 used are wholly obtained;  –    the total weight of non-originating materials of headings 10.06 and 11.01 to 11.08 used does not exceed 20 % of the weight of the product; and  –    the total weight of non-originating materials of headings 17.01 and 17.02 used does not exceed 20 % of the weight of the product. |
| 19.02 – 19.03 | CC, provided that:  –    all the materials of Chapters 2, 3, 4 and 16 used are wholly obtained; and  –    the total weight of non-originating materials of headings 10.06 and 11.01 to 11.08 used does not exceed 20 % of the weight of the product. |
| 19.04 – 19.05 | CC, provided that:  –    all the materials of Chapter 4 used are wholly obtained;  –    the total weight of non-originating materials of headings 10.06 and 11.01 to 11.08 used does not exceed 20 % of the weight of the product; and  –    the total weight of non-originating materials of headings 17.01 and 17.02 used does not exceed 20 % of the weight of the product. |
| Chapter 20 | Preparations of vegetables, fruit, nuts or other parts of plants |
| 20.01 | CTH |
| 20.02 – 20.03 | Manufacture in which all the materials of Chapter 7 used are wholly obtained. |
| 20.04 – 20.05 | CTH |
| 20.06 – 20.08 | CTH, provided that:  –    apples, lemons, limes, oranges, peaches and pears are wholly obtained; and  –    the total weight of non-originating materials of headings 17.01 and 17.02 used does not exceed 40 % of the weight of the product. |
| 20.09 | CTH, provided that:  –    apples, grapefruits, lemons, limes, oranges, peaches, pears, strawberries and tangerines are wholly obtained; and  –    the total weight of non-originating materials of headings 17.01 and 17.02 used does not exceed 40 % of the weight of the product. |
| Chapter 21 | Miscellaneous edible preparations |
| 2101.11- 2101.12 | CTH, provided that the value of non-originating materials of heading 09.01 used does not exceed 50 % of the EXW of the product. |
| 2101.20 | CTH, provided that:  –    all the materials of Chapter 4 used are wholly obtained, and  –    the total weight of non-originating materials of headings 17.01 and 17.02 used does not exceed 15 % of the weight of the product. |
| 2101.30 | CTH, provided that the value of non-originating materials of heading 09.01 used does not exceed 50 % of the EXW of the product. |
| 21.02 | CTH, provided that all the materials of Chapter 4 used are wholly obtained. |
| 2103.10 | CTH, provided that all the materials of heading 12.01 and subheading 1208.10 used are wholly obtained. |
| 2103.20 – 2104.20 | CTH, provided that all the materials of Chapter 4 used are wholly obtained. |
| 21.05 – 21.06 | CTH, provided that:  –    all the materials of Chapter 4 used are wholly obtained; and  –    the total weight of non-originating materials of headings 17.01 and 17.02 used does not exceed 20 % of the weight of the product. |
| Chapter 22 | Beverages, spirits and vinegar |
| 22.01 | CTH |
| 22.02  - Soya drinks          - Others | CTH, provided that:  –    all the materials of Chapter 4 and subheadings 1201.90 and 1208.10 used are wholly obtained; and  –    the total weight of non-originating materials of headings 17.01 and 17.02 used does not exceed 15 % of the weight of the product.  CTH, provided that:  –    all the materials of Chapter 4 used are wholly obtained; and  –    the total weight of non-originating materials of headings 17.01 and 17.02 used does not exceed 15 % of the weight of the product. |
| 22.03 | CTH |
| 22.04 – 22.05 | CTH, except from non-originating materials of headings 22.07 or 22.08, provided that:  –    all the grapes used are wholly obtained; and  –    all materials derived from grapes used are originating. |
| 22.06 | CTH |
| 22.07 | CTH, except from non-originating materials of heading 22.08, provided that:  –    all the grapes, cane or maize (corn) used are wholly obtained; and  –    all materials derived from grapes, cane or maize (corn) used are originating. |
| 22.08 – 22.09 | CTH, except from non-originating materials of heading 22.07 or 22.08, provided that:  –    all the grapes used are wholly obtained; and  –    all materials derived from grapes used are originating. |
| Chapter 23 | Residues and waste from the food industries; prepared animal fodder |
| 23.01 | CTH, provided that all the materials of Chapter 2 used are wholly obtained. |
| 2302.10 – 2303.10 | CTH, provided that the weight of non-originating materials of Chapter 10 used does not exceed 20 % of the weight of the product. |
| 2303.20 – 2308.00 | CTH |
| 23.09 | CC, provided that:  –    all the materials of Chapters 2, 3 and 4 used are wholly obtained;  –    the total weight of non-originating materials of Chapter 10 and 11 used does not exceed 20 % of the weight of the product; and  –    the total weight of non-originating materials of headings 17.01 and 17.02 used does not exceed 15 % of the weight of the product. |
| Chapter 24 | Tobacco and manufactured tobacco substitutes |
| 24.01 | Manufacture in which all the materials of Chapter 24 used are wholly obtained. |
| 2402.10 | Manufacture in which the weight of non-originating materials of heading 24.01 used does not exceed 30 % of weight of the product. |
| 2402.20 | Manufacture in which the weight of non-originating materials of heading 24.01 used does not exceed 40 % of weight of the product. |
| 2402.90 | CTH |
| 24.03 | Manufacture in which the weight of non-originating materials of heading 24.01 used does not exceed 80 % of weight of the product. |
| SECTION V | MINERAL PRODUCTS |
| Chapter 25 | Salt; sulphur; earths and stone; plastering materials, lime and cement |
| 25.01 – 25.03 | CTH; or  MaxNOM 50 % (EXW). |
| 25.04 | CTSH; or  MaxNOM 50 % (EXW). |
| 25.05 – 25.14 | CTH; or  MaxNOM 50 % (EXW). |
| 25.15 – 25.16 | CTSH; or  MaxNOM 50 % (EXW). |
| 25.17 | CTH; or  MaxNOM 50 % (EXW). |
| 25.18 – 25.20 | CTSH; or  MaxNOM 50 % (EXW). |
| 25.21– 25.23 | CTH; or  MaxNOM 50 % (EXW). |
| 25.24 – 25.25 | CTSH; or  MaxNOM 50 % (EXW). |
| 2526.10 – 2530.20 | CTH; or  MaxNOM 50 % (EXW). |
| 2530.90  - Earth colours, calcined or powdered  - Others | Calcination or grinding of earth colours.    CTH; or  MaxNOM 50 % (EXW). |
| Chapter 26 | Ores, slag and ash |
| 26.01 – 26.21 | CTH |
| Chapter 27 | Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes |
| 27.01 – 27.09 | Manufacture from non-originating materials of any heading. |
| 27.10 | CTH, except from non-originating biodiesel of subheading 3824.99 or 3826.00; or  Distillation or a chemical reaction is undergone, provided that biodiesel (including hydrotreated vegetable oil) of heading 27.10 and subheadings 3824.99 and 3826.00 used is obtained by esterification, transesterification or hydrotreatment. |
| 27.11 – 27.15 | Manufacture from non-originating materials of any heading. |
| SECTION VI | PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES  Section note: For definitions of horizontal processing rules within this Section, see Note 8 of Annex 3-A. |
| Chapter 28 | Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes |
| 28.01 – 28.53 | CTSH;  A chemical reaction is undergone; or  MaxNOM 50 % (EXW). |
| Chapter 29 | Organic chemicals |
| 2901.10 – 2905.42 | CTSH;  A chemical reaction, isomer separation or biotechnological processing is undergone; or  MaxNOM 50 % (EXW). |
| 2905.43 – 2905.44 | CTH, except from non-originating materials of heading 38.24. |
| 2905.45 | CTSH; however, non-originating materials of subheading 2905.45 may be used, provided that their total value does not exceed 20 % of the EXW of the product; or  MaxNOM 50 % (EXW). |
| 2905.49 – 2942.00 | CTSH;  A chemical reaction, isomer separation or biotechnological processing is undergone; or  MaxNOM 50 % (EXW). |
| Chapter 30 | Pharmaceutical products |
| 30.01 – 30.03 | CTSH;  A chemical reaction, purification, production of standard materials, a change in particle size, isomer separation or biotechnological processing is undergone; or  MaxNOM 50 % (EXW). |
| 30.04 | CTH |
| 30.05 – 30.06 | CTSH;  A chemical reaction, purification, production of standard materials, a change in particle size, isomer separation or biotechnological processing is undergone; or  MaxNOM 50 % (EXW). |
| Chapter 31 | Fertilisers |
| 31.01 – 31.04 | CTH; however, non-originating materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the EXW of the product; or  MaxNOM 40 % (EXW). |
| 31.05  - Sodium nitrate,  - Calcium cyanamide,  - Potassium sulphate  - Magnesium potassium sulphate  - Others | CTH; however, non-originating materials of heading 31.05 may be used, provided that their total value does not exceed 20 % of the EXW of the product; or  MaxNOM 40 % (EXW).    CTH and MaxNOM 50 % (EXW); however, non-originating materials of heading 31.05 may be used provided that their total value does not exceed 20 % of the EXW of the product; or  MaxNOM 40 % (EXW). |
| Chapter 32 | Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks |
| 32.01 – 32.05 | CTSH;  A chemical reaction or biotechnological processing is undergone;  Mixing and blending is undergone, provided that the value of non-originating materials used does not exceed 70 % of the EXW of the product; or  MaxNOM 50 % (EXW). |
| 32.06 | CTH; however, non-originating materials of heading 32.06 may be used, provided that their total value does not exceed 20 % of the EXW price of the product; or  MaxNOM 40 % (EXW). |
| 32.07 – 32.15 | CTSH;  A chemical reaction or biotechnological processing is undergone;  Mixing and blending is undergone, provided that the value of non-originating materials used does not exceed 70 % of the EXW of the product; or  MaxNOM 50 % (EXW). |
| Chapter 33 | Essential oils and resinoids; perfumery, cosmetic or toilet preparations |
| 3301.12 – 3301.30 | CTSH;  A chemical reaction or biotechnological processing is undergone;  Mixing and blending is undergone, provided that the value of non-originating materials used does not exceed 70 % of the EXW of the product; or  MaxNOM 50 % (EXW). |
| 3301.90 | CTSH; or  MaxNOM 50 % (EXW). |
| 3302.10 | CTH; however, non-originating materials of subheading 3302.10 may be used, provided that their total value does not exceed 20 % of the EXW of the product; or  MaxNOM 50 % (EXW). |
| 3302.90 – 3303.00 | CTSH;  A chemical reaction or biotechnological processing is undergone;  Mixing and blending is undergone, provided that the value of non-originating materials used does not exceed 70 % of the EXW of the product; or  MaxNOM 50 % (EXW). |
| 33.04 – 33.07 | CTH; or  MaxNOM 50 % (EXW). |
| Chapter 34 | Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, "dental waxes" and dental preparations with a basis of plaster. |
| 3401.11 – 3401.20 | CTSH;  A chemical reaction or biotechnological processing is undergone; or  MaxNOM 50 % (EXW). |
| 3401.30 | CTH;  A chemical reaction or biotechnological processing is undergone; or  MaxNOM 50 % (EXW). |
| 34.02 – 34.07 | CTSH;  A chemical reaction or biotechnological processing is undergone; or  MaxNOM 50 % (EXW). |
| Chapter 35 | Albuminoidal substances; modified starches; glues; enzymes |
| 3501.10 – 3502.20 | CTH and MaxNOM 50 % (EXW). |
| 3502.90 – 3504.00 | CTSH;  A chemical reaction or biotechnological processing is undergone; or  MaxNOM 50 % (EXW). |
| 35.05 | CTH and MaxNOM 50 % (EXW). |
| 35.06 – 35.07 | CTSH  A chemical reaction or biotechnological processing is undergone; or  MaxNOM 50 % (EXW). |
| Chapter 36 | Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations |
| 36.01 – 36.06 | CTSH;  A chemical reaction is undergone; or  MaxNOM 50 % (EXW). |
| Chapter 37 | Photographic or cinematographic goods |
| 37.01 – 37.07 | CTSH;  A chemical reaction is undergone; or  MaxNOM 50 % (EXW). |
| Chapter 38 | Miscellaneous chemical products |
| 38.01 – 38.07 | CTSH;  A chemical reaction or biotechnological processing is undergone; or  MaxNOM 50 % (EXW). |
| 38.08 | CTH; however, non-originating materials of heading 38.08 may be used, provided that their total value does not exceed 20 % of the EXW of the product; or  MaxNOM 50 % (EXW). |
| 38.09 | CTH, except from non-originating materials of heading 11.08. |
| 3810.10 – 3824.50 | CTSH;  A chemical reaction or biotechnological processing is undergone; or  MaxNOM 50 % (EXW). |
| 3824.60 | CTH except from non-originating materials of subheading 2905.44. |
| 3824.71 – 3824.91 | CTSH;  A chemical reaction or biotechnological processing is undergone; or  MaxNOM 50 % (EXW). |
| 3824.99  - Biodiesel    - Others | Manufacture in which biodiesel is obtained through transesterification, esterification or hydro-treatment.  CTSH;  A chemical reaction or biotechnological processing is undergone; or  MaxNOM 50 % (EXW). |
| 38.25 | CTSH;  A chemical reaction or biotechnological processing is undergone; or  MaxNOM 50 % (EXW). |
| 38.26 | Manufacture in which biodiesel is obtained through transesterification, esterification or hydro-treatment. |
| SECTION VII | PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF  Section note: For definitions of horizontal processing rules within this Section, see Note 8 of Annex Annex 3-A. |
| Chapter 39 | Plastics and articles thereof |
| 3901.10 | CTSH;  A chemical reaction or biotechnological processing is undergone; or  MaxNOM 50 % (EXW). |
| 3901.20 | CTH;  A chemical reaction or biotechnological processing is undergone; or  MaxNOM 50 % (EXW). |
| 3901.30 – 3901.40 | CTSH;  A chemical reaction or biotechnological processing is undergone; or  MaxNOM 50 % (EXW). |
| 3901.90 | CTH;  A chemical reaction or biotechnological processing is undergone; or  MaxNOM 50 % (EXW). |
| 39.02 | CTSH;  A chemical reaction or biotechnological processing is undergone; or  MaxNOM 50 % (EXW). |
| 3903.11 | CTH;  A chemical reaction or biotechnological processing is undergone; or  MaxNOM 50 % (EXW). |
| 3903.19 – 3903.30 | CTSH;  A chemical reaction or biotechnological processing is undergone; or  MaxNOM 50 % (EXW). |
| 3903.90 – 3904.10 | CTH;  A chemical reaction or biotechnological processing is undergone; or  MaxNOM 50 % (EXW). |
| 3904.21 – 3906.10 | CTSH;  A chemical reaction or biotechnological processing is undergone; or  MaxNOM 50 % (EXW). |
| 3906.90 | CTH;  A chemical reaction or biotechnological processing is undergone; or  MaxNOM 50 % (EXW). |
| 3907.10 | CTSH; or  MaxNOM 50 % (EXW). |
| 3907.20 – 3907.30 | CTH; or  MaxNOM 50 % (EXW). |
| 3907.40 – 3907.70 | CTSH; or  MaxNOM 50 % (EXW). |
| 3907.91 | CTH; or  MaxNOM 50 % (EXW). |
| 3907.99 – 3908.90 | CTSH; or  MaxNOM 50 % (EXW). |
| 3909.10 – 3909.20 | CTSH;  A chemical reaction or biotechnological processing is undergone; or  MaxNOM 50 % (EXW). |
| 3909.31 – 3909.39 | CTH;  A chemical reaction or biotechnological processing is undergone; or  MaxNOM 50 % (EXW). |
| 3909.40 | CTSH;  A chemical reaction or biotechnological processing is undergone; or  MaxNOM 50 % (EXW). |
| 3909.50 | CTH;  A chemical reaction or biotechnological processing is undergone; or  MaxNOM 50 % (EXW). |
| 39.10 | CTSH;  A chemical reaction or biotechnological processing is undergone; or  MaxNOM 50 % (EXW). |
| 39.11 | CTH;  A chemical reaction or biotechnological processing is undergone; or  MaxNOM 50 % (EXW). |
| 39.12 – 39.15 | CTSH;  A chemical reaction or biotechnological processing is undergone; or  MaxNOM 50 % (EXW). |
| 39.16 – 3923.29 | CTH; or  MaxNOM 50 % (EXW). |
| 3923.30 | MaxNOM 50 % (EXW). |
| 3923.40 – 3926.90 | CTH; or  MaxNOM 50 % (EXW). |
| Chapter 40 | Rubber and articles thereof |
| 40.01 – 40.04 | CTH; or  MaxNOM 50 % (EXW). |
| 40.05 | Manufacture in which the value of non-originating materials used, except non-originating materials of sub-headings 4001.10 to 4001.29, does not exceed 50 % of the EXW of the product. |
| 40.06 – 40.11 | CTH; or  MaxNOM 50 % (EXW). |
| 4012.11 – 4012.19 | CTSH; or  Retreading of used tyres. |
| 4012.20 – 4017.00 | CTH; or  MaxNOM 50 % (EXW). |
| SECTION VIII | RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILK-WORM GUT) |
| Chapter 41 | Raw hides and skins (other than furskins) and leather |
| 41.01 – 41.03 | CTSH |
| 41.04 – 41.06 | CTH; or  Re-tanning of tanned or pre-tanned hides and skins of sub-headings 4104.11, 4104.19, 4105.10, 4106.21, 4106.31 or 4106.91. |
| 41.07 – 41.13 | CTH; however, non-originating materials of sub-headings 4104.41, 4104.49, 4105.30, 4106.22, 4106.32 and 4106.92 may be used, provided that a re-tanning operation of the tanned or crust hides and skins in the dry state takes place. |
| 41.14 – 41.15 | CTH |
| Chapter 42 | Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut) |
| 42.01 – 42.06 | CTH |
| Chapter 43 | Furskins and artificial fur; manufactures thereof |
| 43.01 – 43.04 | CTH; or  MaxNOM 50 % (EXW). |
| SECTION IX | WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL; CORK AND ARTICLES OF CORK; MANUFACTURERS OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKERWORK |
| Chapter 44 | Wood and articles of wood; wood charcoal |
| 44.01 – 44.21 | CTH |
| Chapter 45 | Cork and articles of cork |
| 45.01 – 45.04 | CTH; or  MaxNOM 50 % (EXW). |
| Chapter 46 | Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork |
| 46.01 – 46.02 | CTH |
| SECTION X | PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD; PAPER AND PAPERBOARD AND ARTICLES THEREOF |
| Chapter 47 | Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard |
| 47.01 – 47.07 | CTH |
| Chapter 48 | Paper and paperboard; articles of paper pulp, of paper or of paperboard |
| 48.01 – 48.07 | CTH; or  MaxNOM 50 % (EXW). |
| 4808.10 | CTH and MaxNOM 50 % (EXW). |
| 4808.40 – 4811.49 | CTH; or  MaxNOM 50 % (EXW). |
| 4811.51 | CTH |
| 4811.59 – 4816.90 | CTH; or  MaxNOM 50 % (EXW). |
| 48.17 | CTH and MaxNOM 50 % (EXW). |
| 48.18 | CTH; or  MaxNOM 50 % (EXW). |
| 4819.10 – 4819.50 | CTH and MaxNOM 50 % (EXW). |
| 4819.60 – 4823.20 | CTH; or  MaxNOM 50 % (EXW). |
| 4823.40 | CTH and MaxNOM 50 % (EXW). |
| 4823.61 – 4823.70 | CTH; or  MaxNOM 50 % (EXW). |
| 4823.90 | CTH and MaxNOM 50 % (EXW). |
| Chapter 49 | Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans |
| 49.01 – 49.11 | CTH |
| SECTION XI | TEXTILES AND TEXTILE ARTICLES  Section note: For application of tolerances within this Section, see Notes 6 and 7 of Annex 3-A. |
| Chapter 50 | Silk |
| 50.01 – 50.02 | CTH |
| 50.03  - Carded or combed  - Others | Carding or combing of silk waste.  CTH |
| 50.04 – 50.05 | Spinning of natural fibres;  Extrusion of man-made continuous filament combined with spinning;  Extrusion of man-made continuous filament combined with twisting; or  Twisting combined with any mechanical operation. |
| 50.06  - Silk yarn and yarn spun from silk waste          - Silkworm gut | Spinning of natural fibres;  Extrusion of man-made continuous filament combined with spinning;  Extrusion of man-made continuous filament combined with twisting; or  Twisting combined with any mechanical operation.  CTH |
| 50.07 | Spinning of natural and/or man-made staple fibres combined with weaving;  Extrusion of man-made filament yarn combined with weaving;  Twisting or any mechanical operation combined with weaving;  Weaving combined with dyeing;  Yarn dyeing combined with weaving; or  Weaving combined with printing. |
| Chapter 51 | Wool, fine or coarse animal hair; horsehair yarn and woven fabric |
| 51.01 – 51.05 | CTH |
| 51.06 – 51.10 | Spinning of natural fibres;  Extrusion of man-made fibres combined with spinning; or  Twisting combined with any mechanical operation. |
| 51.11 – 51.13 | Spinning of natural and/or or man-made staple fibres combined with weaving;  Extrusion of man-made filament yarn combined with weaving;  Twisting or any mechanical operation combined with weaving;  Weaving combined with dyeing;  Yarn dyeing combined with weaving; or  Weaving combined with printing. |
| Chapter 52 | Cotton |
| 52.01 – 52.03 | CTH |
| 52.04 | Spinning of natural fibres;  Extrusion of man-made fibres combined with spinning;  Twisting combined with any mechanical operation; or  Dyeing combined with any mechanical operation. |
| 52.05 – 52.07 | Spinning of natural fibres;  Extrusion of man-made fibres combined with spinning; or  Twisting combined with any mechanical operation. |
| 52.08 – 52.12 | Spinning of natural and/or man-made staple fibres combined with weaving;  Extrusion of man-made filament yarn combined with weaving;  Twisting or any mechanical operation combined with weaving;  Weaving combined with dyeing;  Yarn dyeing combined with weaving; or  Weaving combined with printing. |
| Chapter 53 | Other vegetable textile fibers; paper yarn and woven fabrics of paper yarn |
| 53.01 – 53.05 | CTH |
| 53.06 – 53.08 | Spinning of natural fibres;  Extrusion of man-made fibres combined with spinning; or  Twisting combined with any mechanical operation. |
| 53.09 | Spinning of natural and/or man-made staple fibres combined with weaving;  Extrusion of man-made filament yarn combined with weaving;  Twisting or any mechanical operation combined with weaving;  Weaving combined with dyeing;  Yarn dyeing combined with weaving; or  Weaving combined with printing. |
| 53.10 | Spinning of natural and/or man-made staple fibres combined with weaving; or  Extrusion of man-made filament yarn combined with weaving. |
| 53.11 | Spinning of natural and/or man-made staple fibres combined with weaving;  Extrusion of man-made filament yarn combined with weaving;  Twisting or any mechanical operation combined with weaving;  Weaving combined with dyeing;  Yarn dyeing combined with weaving; or  Weaving combined with printing. |
| Chapter 54 | Man-made filaments; strip and the like of man-made textile materials |
| 54.01 | Spinning of natural fibres;  Extrusion of man-made fibres combined with spinning;  Twisting combined with any mechanical operation; or  Dyeing combined with any mechanical operation. |
| 54.02 – 54.06 | Spinning of natural fibres; or  Extrusion of man-made fibres combined with spinning. |
| 54.07 – 54.08 | Spinning of natural and/or man-made staple fibres combined with weaving;  Extrusion of man-made filament yarn combined with weaving;  Twisting or any mechanical operation combined with weaving;  Weaving combined with dyeing;  Yarn dyeing combined with weaving; or  Weaving combined with printing. |
| Chapter 55 | Man-made staple fibers |
| 5501.10 – 5503.19 | Extrusion of man-made fibres. |
| 5503.20 | Manufacture from chemical materials or textile pulp, except those from non-originating materials of headings 39.07 to 39.12. |
| 5503.30 – 5507.00 | Extrusion of man-made fibres. |
| 55.08 | Spinning of natural fibres;  Extrusion of man-made fibres combined with spinning;  Twisting combined with any mechanical operation; or  Dyeing combined with any mechanical operation. |
| 55.09 – 55.11 | Spinning of natural fibres;  Extrusion of man-made fibres combined with spinning; or  Twisting combined with any mechanical operation. |
| 55.12 – 55.16 | Spinning of natural and/or man-made staple fibres combined with weaving;  Extrusion of man-made filament yarn combined with weaving;  Twisting or any mechanical operation combined with weaving;  Weaving combined with dyeing;  Yarn dyeing combined with weaving; or  Weaving combined with printing. |
| Chapter 56 | Wadding, felt and nonwovens; special yarns, twine, cordage, ropes and cables and articles thereof |
| 56.01 | Spinning of natural fibres;  Extrusion of man-made fibres combined with spinning;  Flocking combined with dyeing or printing; or  Coating, flocking, laminating, or metalising combined with at least two other main preparatory or finishing operations (such as calendering, shrink-resistance processes, heat setting or permanent finishing) provided that the value of non-originating materials used does not exceed 50 % of the EXW of the product. |
| 56.02 – 56.03 | Manufacture from natural or man-made fibers or polymers, followed by bonding into a fabric formation. |
| 5604.10 | Manufacture from rubber thread or cord, not textile covered. |
| 5604.90 | Spinning of natural fibres; or  Extrusion of man-made fibres combined with spinning. |
| 56.05 | Spinning of natural or man-made staple fibres;  Extrusion of man-made fibres combined with spinning; or  Twisting combined with any mechanical operation. |
| 56.06 | Spinning of natural and/or man-made staple fibres; or  Extrusion of man-made fibres combined with spinning. |
| 56.07 – 56.09 | Spinning of natural fibres; or  Extrusion of man-made fibres combined with spinning. |
| Chapter 57 | Carpets and other textile floor coverings |
| 57.01 – 57.05 | Spinning of natural or man-made staple fibres combined with weaving or with tufting;  Extrusion of man-made filament yarn combined with weaving or with tufting;  Manufacture from coir yarn or sisal yarn or jute yarn or classical ring spun viscose yarn; or  Extrusion of man-made fibres combined with non-woven techniques including needle punching. |
| Chapter 58 | Special woven fabrics; tufted textile fabrics; lace, tapestries; trimmings; embroidery |
| 58.01 – 58.04 | Spinning of natural or man-made staple fibres combined with weaving or tufting;  Extrusion of man-made filament yarn combined with weaving or with tufting;  Weaving combined with dyeing or with flocking or with coating or with laminating or with metalising;  Tufting combined with dyeing or with printing;  Flocking combined with dyeing or with printing;  Yarn dyeing combined with weaving; or  Weaving combined with printing. |
| 58.05 | CTH |
| 58.06 – 58.09 | Spinning of natural or man-made staple fibres combined with weaving or tufting;  Extrusion of man-made filament yarn combined with weaving or with tufting;  Weaving combined with dyeing or with flocking or with coating or with laminating or with metalising;  Tufting combined with dyeing or with printing;  Flocking combined with dyeing or with printing;  Yarn dyeing combined with weaving; or  Weaving combined with printing. |
| 58.10 | Embroidering in which the value of non-originating materials of any heading, except that of the product used, does not exceed 50 % of the EXW of the product. |
| 58.11 | Spinning of natural or man-made staple fibres combined with weaving or tufting;  Extrusion of man-made filament yarn combined with weaving or with tufting;  Weaving combined with dyeing or with flocking or with coating or with laminating or with metalising;  Tufting combined with dyeing or with printing;  Flocking combined with dyeing or with printing;  Yarn dyeing combined with weaving; or  Weaving combined with printing. |
| Chapter 59 | Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use |
| 59.01 | Weaving combined with dyeing or with flocking or with coating or with laminating or with metalising; or  Flocking combined with dyeing or with printing. |
| 59.02 | Spinning of natural or man-made staple fibres combined with weaving; or  Extrusion of man-made filament yarn combined with weaving. |
| 59.03 | Weaving combined with impregnating or with coating or with covering or with laminating or with metalising;  Weaving combined with printing; or  Printing (as standalone operation). |
| 59.04 | Weaving or calendaring combined with dyeing or with coating or with laminating or with metalising |
| 59.05 | Spinning of natural or man-made staple fibres combined with weaving;  Extrusion of man-made filament yarn combined with weaving;  Weaving, knitting or non-woven fabric formation combined with impregnating or with coating or with covering or with laminating or with metalising;  Weaving combined with printing; or  Printing (as standalone operation). |
| 5906  - Knitted or crocheted fabrics                  - Other fabrics made of synthetic filament yarn, containing more than 90 % by weight of textile materials  - Others | Spinning of natural or man-made staple fibres combined with knitting or crocheting;  Extrusion of man-made filament yarn combined with knitting or crocheting;  Knitting or crocheting combined with rubberising; or  Rubberising combined with at least two other main preparatory or finishing operations (such as calendering, shrink-resistance processes, heat setting or permanent finishing) provided that the value of non-originating materials used does not exceed 50 % of the EXW of the product.  Extrusion of man-made fibres combined with weaving.      Weaving, knitting or non-woven process combined with dyeing or with coating or rubberising;  Yarn dyeing combined with weaving, knitting or non-woven process; or  Rubberising combined with at least two other main preparatory or finishing operations (such as calendering, shrink-resistance processes, heat setting or permanent finishing) provided that the value of non-originating materials used does not exceed 50 % of the EXW of the product. |
| 59.07 | Weaving or knitting or non-woven fabric formation combined with dyeing or with printing or with coating or with impregnating or with covering;  Flocking combined with dyeing or with printing; or  Printing (as standalone operation). |
| 59.08  - Incandescent gas mantles, impregnated  - Others | Manufacture from non-originating tubular knitted or crocheted gas-mantle fabric.  CTH |
| 59.09 – 59.10 | Spinning of natural or of man-made staple fibres combined with weaving;  Extrusion of man-made fibres combined with weaving;  Weaving combined with dyeing or with coating or with laminating; or  Coating, flocking, laminating or metalising combined with at least two other main preparatory or finishing operations (such as calendering, shrink-resistance processes, heat setting or permanent finishing) provided that the value of non-originating materials used does not exceed 50 % of the EXW of the product. |
| 59.11  - Polishing discs or rings other than of felt of heading 59.11  - Woven fabrics, of a kind commonly used in papermaking or other technical uses, felted or not, whether or not impregnated or coated, tubular or endless with single or multiple warp and/or weft, or flat woven with multiple warp and/or weft of heading 59.11  - Others | Manufacture from yarn or waste fabrics or rags of heading 63.10.  Spinning of natural or of man-made staple fibres combined with weaving;  Extrusion of man-made fibres combined with weaving; or  Weaving combined with dyeing or with coating or with laminating.    Spinning of natural or of man-made staple fibres combined with weaving;  Extrusion of man-made fibres combined with weaving;  Weaving combined with dyeing or with coating or with laminating; or  Coating, flocking, laminating or metalising combined with at least two other main preparatory or finishing operations (such as calendering, shrink-resistance processes, heat setting, permanent finishing) provided that the value of non-originating materials used does not exceed 50 % of the EXW of the product. |
| Chapter 60 | Knitted or crocheted fabrics |
| 60.01 – 60.06 | Spinning of natural or man-made staple fibres combined with weaving; or  Extrusion of man-made filament yarn combined with weaving. |
| Chapter 61 | Articles of apparel and clothing accessories, knitted or crocheted |
| 6101.20 – 6103.39  - Obtained by sewing together or otherwise assembling, two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form  - Others | Knitting or crocheting combined with making-up including cutting of fabric.        Spinning of natural or man-made staple fibres combined with knitting or crocheting;  Extrusion of man-made filament yarn combined with knitting or crocheting; or  Knitting and making-up in one operation. |
| 6103.41 – 6103.49  - Obtained by sewing together or otherwise assembling, two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form  - Knit to shape or seamless only | Knitting or crocheting combined with making-up including cutting of fabric.        Spinning of natural or man-made staple fibres or extrusion of man-made filament yarn, combined with knitting/crocheting and making up in one operation |
| 6104.13 – 6104.59  - Obtained by sewing together or otherwise assembling, two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form  - Others | Knitting or crocheting combined with making-up including cutting of fabric.        Spinning of natural or man-made staple fibres combined with knitting or crocheting;  Extrusion of man-made filament yarn combined with knitting or crocheting; or  Knitting and making-up in one operation. |
| 6104.61 – 6104.69  - Obtained by sewing together or otherwise assembling, two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form  - Knit to shape or seamless | Knitting or crocheting combined with making-up including cutting of fabric.        Spinning of natural or man-made staple fibres or extrusion of man-made filament yarn, combined with knitting or crocheting and making up in one operation. |
| 61.05 – 61.06  - Obtained by sewing together or otherwise assembling, two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form  - Others | Knitting or crocheting combined with making-up including cutting of fabric.        Spinning of natural or man-made staple fibres combined with knitting or crocheting;  Extrusion of man-made filament yarn combined with knitting or crocheting; or  Knitting and making-up in one operation. |
| 6107.11  - Obtained by sewing together or otherwise assembling, two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form  - Knit to shape or seamless | Knitting or crocheting combined with making-up including cutting of fabric.        Spinning of natural or man-made staple fibres and/or extrusion of man-made filament yarn, combined with knitting or crocheting and making up in one operation. |
| 6107.12 – 6108.19  - Obtained by sewing together or otherwise assembling, two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form  - Others | Knitting or crocheting combined with making-up including cutting of fabric.      Spinning of natural or man-made staple fibres combined with knitting or crocheting;  Extrusion of man-made filament yarn combined with knitting or crocheting; or  Knitting and making-up in one operation. |
| 6108.21 – 6108.29  - Obtained by sewing together or otherwise assembling, two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form  - Knit to shape or seamless | Knitting or crocheting combined with making-up including cutting of fabric.        Spinning of natural or man- made staple fibres and/or extrusion of man-made filament yarn, combined with knitting or crocheting and making up in one operation. |
| 6108.31 – 6110.20  - Obtained by sewing together or otherwise assembling, two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form  - Others | Knitting or crocheting combined with making-up including cutting of fabric.        Spinning of natural or man-made staple fibres combined with knitting or crocheting;  Extrusion of man-made filament yarn combined with knitting or crocheting; or  Knitting and making-up in one operation. |
| 6110.30  - Obtained by sewing together or otherwise assembling, two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form  - Knit to shape or seamless | Knitting or crocheting combined with making-up including cutting of fabric.        Spinning of natural or man-made staple fibres or extrusion of man-made filament yarn, combined with knitting or crocheting and making up in one operation. |
| 6110.90 - 6114.90  - Obtained by sewing together or otherwise assembling, two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form  - Others | Knitting or crocheting combined with making-up including cutting of fabric.        Spinning of natural or man-made staple fibres combined with knitting or crocheting;  Extrusion of man-made filament yarn combined with knitting or crocheting; or  Knitting and making-up in one operation. |
| 6115  - Obtained by sewing together or otherwise assembling, two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form  - Knit to shape or seamless (does not include compression hosiery) | Knitting or crocheting combined with making-up including cutting of fabric.        Spinning of natural or man- made staple fibres and/or extrusion of man-made filament yarn, combined with knitting or crocheting and making up in one operation. |
| 61.16 – 61.17  - Obtained by sewing together or otherwise assembling, two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form  - Others | Knitting or crocheting combined with making-up including cutting of fabric.        Spinning of natural or man-made staple fibres combined with knitting or crocheting;  Extrusion of man-made filament yarn combined with knitting or crocheting; or  Knitting and making-up in one operation. |
| Chapter 62 | Articles of apparel and clothing accessories, not knitted or crocheted |
| 62.01 | Weaving combined with making-up including cutting of fabric. |
| 62.02  - Embroidered        - Others | Weaving combined with making-up including cutting of fabric; or  Manufacture from unembroidered fabric, provided that the value of non-originating unembroidered fabric used does not exceed 40 % of the EXW of the product.  Weaving combined with making-up including cutting of fabric. |
| 62.03 | Weaving combined with making-up including cutting of fabric. |
| 6204.11 – 6204.59  - Embroidered        - Others | Weaving combined with making-up including cutting of fabric; or  Manufacture from unembroidered fabric, provided that the value of the non-originating unembroidered fabric used does not exceed 40 % of the EXW of the product.  Weaving combined with making-up including cutting of fabric. |
| 6204.61 – 6205.90 | Weaving combined with making-up including cutting of fabric. |
| 62.06  - Embroidered        - Others | Weaving combined with making-up including cutting of fabric; or  Manufacture from unembroidered fabric, provided that the value of the non-originating unembroidered fabric used does not exceed 40 % of the EXW of the product.  Weaving combined with making-up including cutting of fabric. |
| 62.07 – 62.08 | Weaving combined with making-up including cutting of fabric. |
| 62.09  - Embroidered        - Others | Weaving combined with making-up including cutting of fabric; or  Manufacture from unembroidered fabric, provided that the value of the non-originating unembroidered fabric used does not exceed 40 % of the EXW of the product.  Weaving combined with making-up including cutting of fabric. |
| 62.10  - Fire-resistant equipment of fabric covered with foil of aluminised polyester        - Others | Weaving combined with making-up including cutting of fabric; or  Coating or laminating, provided that the value of the non-originating uncoated or unlaminated fabric used does not exceed 40 % of the EXW of the product, combined with making-up including cutting of fabric.  Weaving combined with making-up including cutting of fabric. |
| 62.11  - Embroidered        - Others | Weaving combined with making-up including cutting of fabric; or  Manufacture from unembroidered fabric, provided that the value of the non-originating unembroidered fabric used does not exceed 40 % of the EXW of the product.  Weaving combined with making-up including cutting of fabric. |
| 62.12 | Knitting or weaving combined with making-up including cutting of fabric. |
| 62.13 - 62.14  - Embroidered        - Others | Weaving combined with making-up including cutting of fabric; or  Manufacture from unembroidered fabric, provided that the value of the non-originating unembroidered fabric used does not exceed 40 % of the EXW of the product.  Weaving combined with making-up including cutting of fabric. |
| 62.15 | Weaving combined with making-up including cutting of fabric. |
| 62.16  - Fire-resistant equipment of fabric covered with foil of aluminised polyester        - Others | Weaving combined with making-up including cutting of fabric; or  Coating or laminating, provided that the value of the non-originating uncoated or unlaminated fabric used does not exceed 40 % of the EXW of the product, combined with making-up including cutting of fabric.  Weaving combined with making-up including cutting of fabric. |
| 62.17  - Embroidered          - Fire-resistant equipment of fabric covered with foil of aluminised polyester        - Interlinings for collars and cuffs, cut out  - Others | Weaving combined with making-up including cutting of fabric; or  Manufacture from unembroidered fabric, provided that the value of the non-originating unembroidered fabric used does not exceed 40 % of the EXW of the product.  Weaving combined with making-up including cutting of fabric; or  Coating or laminating provided that the value of the non-originating uncoated or unlaminated fabric used does not exceed 40 % of the EXW of the product combined with making-up including cutting of fabric.  Fabric formation combined with making-up including cutting of fabric.  Weaving combined with making-up including cutting of fabric. |
| Chapter 63 | Other made up textile articles; sets; worn clothing and worn textile articles; rags |
| 63.01 – 63.04  - Felt, nonwovens    - Others  -- embroidered        -- others | Non-woven fabric formation combined with making-up including cutting of fabric.  Weaving combined with making-up including cutting of fabric; or    Manufacture from unembroidered fabric, provided that the value of the non-originating unembroidered fabric used does not exceed 40 % of the EXW of the product.  Weaving or knitting or crocheting combined with making-up including cutting of fabric. |
| 63.05 | Extrusion of man-made fibres or spinning of natural or man-made staple fibres, combined with weaving or with knitting and making-up including cutting of fabric. |
| 63.06  - Nonwovens    - Others | Non-woven fabric formation, combined with making-up including cutting of fabric.  Weaving combined with making-up including cutting of fabric. |
| 63.07 | CTH and MaxNOM 40 % (EXW). |
| 63.08 | Each item in the set must satisfy the rule which would apply to it if it were not included in the set. However, non-originating articles may be incorporated, provided that their total value does not exceed 10 % of the EXW of the set. |
| 63.09 – 63.10 | CTH |
| SECTION XII | FOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS, WALKING STICKS, SEATSTICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF; PREPARED FEATHERS AND ARTICLES MADE THEREWITH; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR |
| Chapter 64 | Footwear, gaiters and the like; parts of such articles |
| 64.01 – 64.05  - With a customs value of 35 euros or less    - With a customs value above 35 euros | Manufacture from non-originating materials of any heading, except from non-originating materials of subheading 6406.10 provided that the total value of the non-originating materials does not exceed 40 % of the value of the product.  Manufacture from non-originating materials of any heading, except from assemblies of uppers affixed to inner soles or to other sole components of heading 64.06. |
| 64.06 | CTH |
| Chapter 65 | Headgear and parts thereof |
| 65.01 – 65.07 | CTH |
| Chapter 66 | Umbrellas, sun umbrellas, walking sticks, seat-sticks, whips, riding-crops and parts thereof |
| 66.01 – 66.03 | CTH; or  MaxNOM 50 % (EXW). |
| Chapter 67 | Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair |
| 67.01 – 67.04 | CTH |
| SECTION XIII | ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE |
| Chapter 68 | Articles of stone, plaster, cement, asbestos, mica or similar materials |
| 68.01 – 68.02 | CTH; or  MaxNOM 50 % (EXW). |
| 68.03  - Worked slate    - Articles of slate or of agglomerated slate | CTH; or  MaxNOM 50 % (EXW).  Manufacture from worked slate. |
| 68.04 – 68.11 | CTH; or  MaxNOM 50 % (EXW). |
| 68.12  - Articles of asbestos; articles of mixtures with a basis of asbestos or of mixtures with a basis of asbestos and magnesium carbonate  - Others | Manufacture from non-originating materials of any heading.        CTH; or  MaxNOM 50 % (EXW). |
| 6813.20 | CTH; or  MaxNOM 50 % (EXW). |
| 6813.81 – 6813.89 | MaxNOM 50 % (EXW) [2](#footnote2) . |
| 68.14  - Articles of mica, including agglomerated or reconstituted mica, on a support of paper, paperboard or other materials  - Others | Manufacture from non-originating worked mica (including agglomerated or reconstituted mica).      CTH; or  MaxNOM 50 % (EXW). |
| 68.15 | CTH; or  MaxNOM 50 % (EXW). |
| Chapter 69 | Ceramic products |
| 69.01 – 69.14 | CTH |
| Chapter 70 | Glass and glassware |
| 70.01 – 70.05 | CTH; or  MaxNOM 50 % (EXW). |
| 70.06 – 70.09 | CTH, except from non-originating materials of heading 70.05. |
| 70.10 | CTH; or  MaxNOM 20 % (EXW). |
| 70.11 | CTH; or  MaxNOM 50 % (EXW). |
| 70.13 | CTH, except from non-originating materials of heading 70.10; or  MaxNOM 20 % (EXW). |
| 70.14 – 70.18 | CTH; or  MaxNOM 50 % (EXW). |
| 70.19 | CTH; or  MaxNOM 45 % (EXW). |
| 70.20 | CTH; or  MaxNOM 50 % (EXW). |
| SECTION XIV | NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL, AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN |
| Chapter 71 | Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin |
| 71.01  - Natural or cultured pearls, graded and temporarily strung for convenience of transport  - Others | MaxNOM 50 % (EXW).    CTH |
| 71.02  - Worked precious or semi-precious stones (natural, synthetic or reconstructed)  - Others | Manufacture from non-originating unworked precious or semi-precious stones.    CTH |
| 71.03  - Worked precious or semi-precious stones (natural, synthetic or reconstructed)  - Others | Manufacture from non-originating unworked precious or semi-precious stones.    CTH |
| 71.04  - Worked precious or semi-precious stones (natural, synthetic or reconstructed)  - Others | Manufacture from non-originating unworked precious or semi-precious stones.    CTH |
| 71.05 | CTH |
| 71.06  - Unwrought          - Semi-manufactured or in powder form | CTH, except from non-originating materials of headings 71.06, 71.08 and 71.10; or  Electrolytic, thermal or chemical separation of precious metals of heading 71.06, 71.08 or 71.10; or  Alloying of precious metals of heading 71.06, 71.08 or 71.10 with each other or with base metals.  Manufacture from non-originating unwrought precious metals. |
| 71.07  - Metals clad with precious metals, semi-manufactured  - Others | Manufacture from non-originating metals clad with precious metals, unwrought.  CTH |
| 71.08  - Unwrought          - Semi-manufactured or in powder form | CTH, except from non-originating materials of headings 71.06, 71.08 and 71.10; or  Electrolytic, thermal or chemical separation of precious metals of heading 71.06, 71.08 or 71.10; or  Alloying of precious metals of heading 71.06, 71.08 or 71.10 with each other or with base metals.  Manufacture from non-originating unwrought precious metals. |
| 71.09  - Metals clad with precious metals, semi-manufactured  - Others | Manufacture from non-originating metals clad with precious metals, unwrought.  CTH |
| 71.10  - Unwrought          - Semi-manufactured or in powder form | CTH, except from non-originating materials of headings 71.06, 71.08 and 71.10; or  Electrolytic, thermal or chemical separation of precious metals of heading 71.06, 71.08 or 71.10; or  Alloying of precious metals of heading 71.06, 71.08 or 71.10 with each other or with base metals.  Manufacture from non-originating unwrought precious metals. |
| 71.11  - Metals clad with precious metals, semi-manufactured  - Others | Manufacture from non-originating metals clad with precious metals, unwrought.  CTH |
| 71.12 – 71.15 | CTH |
| 71.16 | MaxNOM 50 % (EXW). |
| 71.17 | CTH; or  Manufacture from base metal parts, not plated or covered with precious metals, provided that the value of all the non-originating materials used does not exceed 50 % of the EXW of the product. |
| 71.18 | CTH |
| SECTION XV | BASE METALS AND ARTICLES OF BASE METAL |
| Chapter 72 | Iron and steel |
| 72.01 – 72.06 | CTH |
| 72.07 – 72.17 | CTH, except from non-originating materials of headings 72.06 to 72.17. |
| 72.18 | CTH |
| 72.19 – 72.23 | CTH, except from non-originating materials of headings 72.18 to 72.23. |
| 72.24 | CTH |
| 72.25 – 72.29 | CTH, except from non-originating materials of headings 72.24 to 72.29. |
| Chapter 73 | Articles of iron and steel |
| 7301.10 | CC, except from non-originating materials of headings 72.07 to 72.17. |
| 7301.20 | CTH |
| 73.02 | CC, except from non-originating materials of headings 72.07 to 72.17. |
| 73.03 | CTH |
| 73.04 | CTH, except from non-originating materials of headings 72.06 to 72.29. |
| 73.05 - 73.06 | CC, except from non-originating materials of headings 72.13 to 72.17, 72.21 to 72.23 and 72.25 to 72.29. |
| 73.07  - Of stainless steel      - Others | Turning, drilling, reaming, threading, deburring and sandblasting of forged blanks, provided that the total value of the non-originating forged blanks used does not exceed 35 % of the EXW of the product.  CTH |
| 73.08 | CTH, except from non-originating materials of subheading 7301.20. |
| 7309.00 – 7315.19 | CTH |
| 7315.20 | Manufacture in which the value of non-originating materials of heading 73.15 used does not exceed 50 % of the EXW of the product. |
| 7315.81 – 7326.90 | CTH |
| Chapter 74 | Copper and articles thereof |
| 74.01 – 74.02 | CTH |
| 74.03 | CTSH |
| 74.04 – 74.07 | CTH |
| 74.08 | CTH and MaxNOM 50 % (EXW). |
| 74.09 | CTH |
| 74.10 | CTH and MaxNOM 50 % (EXW). |
| 74.11 – 74.19 | CTH |
| Chapter 75 | Nickel and articles thereof |
| 75.01 – 75.08 | CTH |
| Chapter 76 | Aluminum and articles thereof |
| 76.01 – 76.16 | CTH and MaxNOM 50 % (EXW). |
| Chapter 78 | Lead and articles thereof |
| 78.01 – 78.06 | CTH and MaxNOM 50 % (EXW). |
| Chapter 79 | Zinc and articles thereof |
| 79.01 – 79.07 | CTH |
| Chapter 80 | Tin and articles thereof |
| 80.01 – 80.07 | CTH |
| Chapter 81 | Other base metals; cermets; articles thereof |
| 81.01 – 81.13 | CTH and MaxNOM 50 % (EXW). |
| Chapter 82 | Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal |
| 8201.10 – 8205.70 | CTH; or  MaxNOM 50 % (EXW). |
| 8205.90 | CTH; however, non-originating tools of heading 82.05 may be incorporated into the set, provided that their total value does not exceed 15 % of the EXW of the set. |
| 82.06 | CTH, except from non-originating materials of headings 82.02 to 82.05; however, non-originating tools of headings 82.02 to 82.05 may be incorporated into the set, provided that their total value does not exceed 15 % of the EXW of the set. |
| 8207.13 – 8207.20 | CTH; or  MaxNOM 50 % (EXW). |
| 8207.30 | MaxNOM 40 % (EXW). |
| 8207.40 – 8215.99 | CTH; or  MaxNOM 50 % (EXW). |
| Chapter 83 | Miscellaneous articles of base metal |
| 8301.10 | CTH; or  MaxNOM 50 % (EXW). |
| 8301.20 | MaxNOM 50 % (EXW). |
| 8301.30 – 8302.20 | CTH; or  MaxNOM 50 % (EXW). |
| 8302.30 | MaxNOM 50 % (EXW). |
| 8302.41– 8311.90 | CTH; or  MaxNOM 50 % (EXW). |
| SECTION XVI | MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT; PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES |
| Chapter 84 | Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof |
| 84.01 | MaxNOM 50 % (EXW). |
| 84.02 – 84.06 | CTH; or  MaxNOM 50 % (EXW). |
| 84.07 – 84.08 | MaxNOM 50 % (EXW). |
| 8409.10 | CTH; or  MaxNOM 45 % (EXW) |
| 8409.91 – 8409.99 | MaxNOM 50 % (EXW) [3](#footnote3) . |
| 84.10 | CTH; or  MaxNOM 50 % (EXW). |
| 84.11 | CTH; or  MaxNOM 45 % (EXW). |
| 8412.10 – 8415.10 | CTH; or  MaxNOM 50 % (EXW). |
| 8415.20 | MaxNOM 50 % (EXW). |
| 8415.81 – 8416.90 | CTH; or  MaxNOM 50 % (EXW). |
| 84.17 | MaxNOM 45 % (EXW). |
| 84.18 – 84.22 | CTH; or  MaxNOM 50 % (EXW). |
| 84.23 | MaxNOM 45 % (EXW). |
| 84.24 | CTH; or  MaxNOM 50 % (EXW). |
| 84.25 – 84.26 | CTH, except from non-originating materials of heading 84.31; or  MaxNOM 50 % (EXW). |
| 84.27 | MaxNOM 50 % (EXW). |
| 84.28 – 84.30 | CTH, except from non-originating materials of heading 84.31; or  MaxNOM 50 % (EXW). |
| 84.31 | CTH; or  MaxNOM 50 % (EXW). |
| 84.32 | MaxNOM 45 % (EXW). |
| 84.33 – 84.37 | CTH; or  MaxNOM 50 % (EXW). |
| 84.38 | CTH; or  MaxNOM 45 % (EXW). |
| 84.39 – 84.41 | CTH; or  MaxNOM 50 % (EXW). |
| 84.42 | CTH; or  MaxNOM 45 % (EXW). |
| 8443.11 – 8443.19 | MaxNOM 50 % (EXW). |
| 8443.31 – 8443.32 | CTH; or  MaxNOM 50 % (EXW). |
| 8443.39 – 8443.91 | MaxNOM 50 % (EXW). |
| 8443.99 | CTH; or  MaxNOM 50 % (EXW). |
| 84.44 – 84.47 | CTH, except from non-originating materials of heading 84.48; or  MaxNOM 45 % (EXW). |
| 84.48 – 84.51 | CTH; or  MaxNOM 50 % (EXW). |
| 84.52 | MaxNOM 50 % (EXW). |
| 84.53 | CTH; or  MaxNOM 50 % (EXW). |
| 84.54 | CTH; or  MaxNOM 45 % (EXW). |
| 84.55 | CTH; or  MaxNOM 50 % (EXW). |
| 84.56 – 84.65 | CTH, except from non-originating materials of heading 84.66; or  MaxNOM 50 % (EXW). |
| 84.66 – 84.68 | CTH; or  MaxNOM 50 % (EXW). |
| 8470.10 – 8470.30 | CTH, except from non-originating materials of heading 84.73; or  MaxNOM 45 % (EXW). |
| 8470.50 | CTH, except from non-originating materials of heading 84.73; or  MaxNOM 50 % (EXW). |
| 8470.90 | CTH, except from non-originating materials of heading 84.73; or  MaxNOM 45 % (EXW). |
| 84.71-84.72 | CTH, except from non-originating materials of heading 84.73; or  MaxNOM 50 % (EXW). |
| 8473.21 | MaxNOM 45 % (EXW). |
| 8473.29 – 8473.50 | CTH; or  MaxNOM 50 % (EXW). |
| 84.74 | CTH; or  MaxNOM 45 % (EXW). |
| 84.75 – 84.77 | CTH; or  MaxNOM 50 % (EXW). |
| 84.78 | CTH; or  MaxNOM 45 % (EXW). |
| 84.79 – 84.81 | CTH; or  MaxNOM 50 % (EXW). |
| 84.82 | MaxNOM 45 % (EXW). |
| 84.83 – 84.84 | CTH; or  MaxNOM 50 % (EXW). |
| 84.86 | CTH; or  MaxNOM 45 % (EXW). |
| 84.87 | CTH; or  MaxNOM 50 % (EXW). |
| Chapter 85 | Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles |
| 85.01 – 85.02 | CTH, except from non-originating materials of heading 85.03; or  MaxNOM 50 % (EXW). |
| 85.03 | CTH; or  MaxNOM 50 % (EXW). |
| 8504.10 – 8504.34 | MaxNOM 50 % (EXW). |
| 8504.40 | CTH; or  MaxNOM 50 % (EXW). |
| 8504.50 – 8505.90 | MaxNOM 50 % (EXW). |
| 8506.10 – 8512.20 | CTH; or  MaxNOM 50 % (EXW). |
| 8512.30 – 8512.90 | MaxNOM 50 % (EXW) [4](#footnote4) . |
| 85.13 – 85.16 | CTH; or  MaxNOM 50 % (EXW). |
| 8517.11 | MaxNOM 50 % (EXW). |
| 8517.12 | CTH; or  MaxNOM 50 % (EXW). |
| 8517.18 | MaxNOM 50 % (EXW). |
| 8517.61 – 8517.70 | CTH; or  MaxNOM 50 % (EXW). |
| 85.18 | CTH; or  MaxNOM 50 % (EXW). |
| 85.19 | MaxNOM 50 % (EXW). |
| 85.21 | CTH, except from non-originating materials of heading 85.22; or  MaxNOM 50 % (EXW). |
| 85.22 | CTH; or  MaxNOM 50 % (EXW). |
| 8523.21 – 8523.51 | MaxNOM 50 % (EXW). |
| 8523.52 – 8523.59 | CTH; or  MaxNOM 50 % (EXW). |
| 8523.80 | MaxNOM 50 % (EXW). |
| 85.25-85.27 | CTH, except from non-originating materials of heading 85.29; or  MaxNOM 50 % (EXW). |
| 8528.42 | CTH; or  MaxNOM 50 % (EXW). |
| 8528.49 | CTH, except from non-originating materials of heading 85.29; or  MaxNOM 50 % (EXW). |
| 8528.52 – 8528.59 | CTH, except from non-originating materials of heading 85.29; or  MaxNOM 55 % (EXW). |
| 8528.62 – 8528.69 | CTH, except from non-originating materials of heading 85.29; or  MaxNOM 50 % (EXW). |
| 8528.71 | CTH; or  MaxNOM 50 % (EXW). |
| 8528.72 – 8528.73 | CTH, except from non-originating materials of heading 85.29; or  MaxNOM 55 % (EXW). |
| 8529.10 | MaxNOM 50 % (EXW). |
| 8529.90 – 8530.80 | CTH; or  MaxNOM 55 % (EXW). |
| 8530.90 – 8531.90 | CTH; or  MaxNOM 50 % (EXW). |
| 85.32 – 85.34 | MaxNOM 50 % (EXW). |
| 85.35 – 85.36 | CTH, except from non-originating materials of heading 85.38; or  MaxNOM 50 % (EXW). |
| 8537.10 | CTH, except from non-originating materials of heading 85.38; or  MaxNOM 55 % (EXW). |
| 8537.20 | CTH, except from non-originating materials of heading 85.38; or  MaxNOM 50 % (EXW). |
| 8538.10 | CTH; or  MaxNOM 50 % (EXW). |
| 8538.90 | CTH; or  MaxNOM 55 % (EXW). |
| 85.39 – 85.43 | CTH; or  MaxNOM 50 % (EXW). |
| 8544.11 – 8544.60 | MaxNOM 50 % (EXW) [5](#footnote5) . |
| 8544.70 | MaxNOM 45 % (EXW). |
| 85.45 – 85.48 | MaxNOM 50 % (EXW). |
| SECTION XVII | VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT |
| Chapter 86 | Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signalling equipment of all kinds |
| 86.01 – 86.09 | MaxNOM 40 % (EXW). |
| Chapter 87 | Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof |
| 87.01 – 87.07 | MaxNOM 45 % (EXW). |
| 87.08 – 87.09 | MaxNOM 50 % (EXW) [6](#footnote6) . |
| 87.10 | CTH; or  MaxNOM 50 % (EXW). |
| 87.11 | MaxNOM 50 % (EXW). |
| 87.12 | CTH, except from non-originating materials of heading 87.14; or  MaxNOM 50 % (EXW). |
| 87.13 – 87.16 | MaxNOM 50 % (EXW). |
| Chapter 88 | Aircraft, spacecraft, and parts thereof |
| 88.01 – 88.05 | CTH; or  MaxNOM 40 % (EXW). |
| Chapter 89 | Ships, boats and floating structures |
| 89.01 – 89.08 | CC; or  MaxNOM 40 % (EXW). |
| SECTION XVIII | OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND WATCHES; MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES THEREOF |
| Chapter 90 | Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof |
| 9001.10 | MaxNOM 45 % (EXW). |
| 9001.20 – 9001.40 | CTH; or  MaxNOM 50 % (EXW). |
| 9001.50 | CTH;  Manufacture in which one of the following operations is undergone:  –    surfacing of the semi-finished lens into a finished ophthalmic lens with optical corrective power meant to be mounted on a pair of spectacles; or  –    coating of the lens through appropriated treatments to improve vision and ensure protection of the wearer; or  MaxNOM 50 % (EXW). |
| 9001.90 – 9010.90 | CTH; or  MaxNOM 50 % (EXW). |
| 90.11 | MaxNOM 50 % (EXW). |
| 90.12 – 90.13 | CTH; or  MaxNOM 50 % (EXW). |
| 90.14 | MaxNOM 50 % (EXW). |
| 90.15 | CTH; or  MaxNOM 50 % (EXW). |
| 90.16 | MaxNOM 45 % (EXW). |
| 90.17 – 90.23 | CTH; or  MaxNOM 50 % (EXW). |
| 90.24 – 90.25 | MaxNOM 45 % (EXW). |
| 90.26 – 90.27 | CTH; or  MaxNOM 50 % (EXW). |
| 90.28 | MaxNOM 45 % (EXW). |
| 90.29 – 9032.89  9032.90 | CTH; or  MaxNOM 50 % (EXW).  CTH; or  MaxNOM 55 % (EXW). |
| 90.33 | MaxNOM 45 % (EXW). |
| Chapter 91 | Clocks and watches and parts thereof |
| 91.01 – 91.14 | MaxNOM 50 % (EXW). |
| Chapter 92 | Musical instruments; parts and accessories of such articles |
| 92.01 – 92.09 | MaxNOM 45 % (EXW). |
| SECTION XIX | ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF |
| Chapter 93 | Arms and ammunition; parts and accessories thereof |
| 93.01 – 93.07 | MaxNOM 50 % (EXW). |
| SECTION XX | MISCELLANEOUS MANUFACTURED ARTICLES |
| Chapter 94 | Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated sign illuminated nameplates and the like; prefabricated buildings |
| 9401.10 | CTH; or  MaxNOM 50 % (EXW). |
| 9401.20 | MaxNOM 50 % (EXW). |
| 9401.30 – 9401.80 | CTH; or  MaxNOM 50 % (EXW). |
| 9401.90 | MaxNOM 50 % (EXW) [7](#footnote7) . |
| 94.02 – 94.05 | CTH; or  MaxNOM 50 % (EXW). |
| 94.06 | MaxNOM 50 % (EXW). |
| Chapter 95 | Toys, games and sports requisites; parts and accessories thereof |
| 9503.00 – 9504.20 | CTH; or  MaxNOM 50 % (EXW). |
| 9504.30 | MaxNOM 45 % (EXW). |
| 9504.40 – 9506.70 | CTH; or  MaxNOM 50 % (EXW). |
| 9506.91 | MaxNOM 45 % (EXW). |
| 9506.99 – 9508.90 | CTH; or  MaxNOM 50 % (EXW). |
| Chapter 96 | Miscellaneous manufactured articles |
| 96.01 – 96.04 | CTH; or  MaxNOM 50 % (EXW). |
| 96.05 | Each item in the set must satisfy the rule which would apply to it if it were not included in the set. However, non‑originating articles may be incorporated, provided that their total value does not exceed 15 % of the EXW of the set. |
| 96.06 – 96.07 | CTH and MaxNOM 50 % (EXW). |
| 96.08 – 96.20 | CTH; or  MaxNOM 50 % (EXW). |
| SECTION XXI | WORKS OF ART, COLLECTORS' PIECES AND ANTIQUES |
| Chapter 97 | Works of art, collectors' pieces and antiques |
| 97.01 – 97.06 | CTH |

  

Appendix 3-B-1

SPECIAL ARRANGEMENTS ON PRODUCT SPECIFIC RULES 
  
FOR CERTAIN PRODUCTS

If the European Union's WTO bound tariff applicable to these products is not 0 % (zero percent), the following products shall also be considered as originating in MERCOSUR provided that the corresponding product specific rule of origin, as set out below, is fulfilled in MERCOSUR according to this Agreement, unless MERCOSUR notifies to the European Union otherwise.

|  |  |
| --- | --- |
| Column 1    Harmonized System Classification  (2017) | Column 2    Product specific rule of origin |
| 8443.31; 8443.32; 8470.50; 8471; 8473.30; 8517.69; 8525; 8527; 8531.20; 8543.70; 9030.20; 9030.33; 9030.39; 9030.40; 9030.82; 9030.84; 9030.89; 9031.80 | I.    Assembly and welding of all components on the printed circuit board that implements the Central Processing function (main board);  II.    Integration of the printed circuit board assembled in accordance with item I, other printed circuit boards (if any) and other electrical, mechanical and subassembly parts in the final product format; and  III.    Final product configuration, software installation (if applicable) and functional tests. |
| 8443.99; 8473.29; 8473.30; 8473.40; 8473.50; 8517.70; 8523.52; 8523.59 | I.    Assembly and welding of all components on printed circuit board; and  II.    Final product configuration, software installation (if applicable) and functional tests. |
| 8504.40; 8517.12; 8517.61; 8517.62; 8521 | I.    Assembly and welding of all the components in printed circuit boards;  II.    Assembly of the electrical and mechanical parts, totally disaggregated, at the basic level of components; and  III.    Integration of printed circuit boards and electrical and mechanical parts, assembled according to items I and II. |

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

ANNEX 3-C

STATEMENT ON ORIGIN

The statement on origin shall be made out using the text which is set out below in one of the following language versions and in accordance with the laws and regulations of the exporting Party. If the statement on origin is handwritten, it shall be written in ink in printed characters. The statement on origin 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 (износител №…
[8](#footnote8)
) декларира, че освен където ясно е отбелязано друго, тези продукти са с …
[9](#footnote9)
 преференциален произход.

Croatian version

Izvoznik proizvoda obuhvaćenih ovom ispravom (referentni broj izvoznika: …1) izjavljuje da su, osim ako je drukčije izričito navedeno, ovi proizvodi …2 preferencijalnog podrijetla.

Czech version

Vývozce výrobků uvedených v tomto dokumentu (referenční číslo vývozce ...1) prohlašuje, že kromě zřetelně označených, mají tyto výrobky preferenční původ v ...2.

Danish version

Eksportøren af varer, der er omfattet af nærværende dokument, (eksportørreferencenr. . ...1) erklærer, at varerne, medmindre andet tydeligt er angivet, har præferenceoprindelse i …2.

Dutch version

De exporteur van de goederen waarop dit document van toepassing is (referentienr. exporteur …1) verklaart dat, behoudens uitdrukkelijke andersluidende vermelding, deze goederen van preferentiële … oorsprong zijn2.

English version

The exporter of the products covered by this document (exporter reference no…1) declares that, except where otherwise clearly indicated, these products are of … preferential origin2.

Estonian version

Käesoleva dokumendiga hõlmatud toodete eksportija (eksportija viitenumber ...1) deklareerib, et need tooted on ...2 sooduspäritoluga, välja arvatud juhul kui on selgelt näidatud teisiti.

Finnish version

Tässä asiakirjassa mainittujen tuotteiden viejä (viejän viitenumero ...1) ilmoittaa, että nämä tuotteet ovat, ellei toisin ole selvästi merkitty, etuuskohteluun oikeutettuja ... alkuperätuotteita2.

French version

L'exportateur des produits couverts par le présent document (nº de référence exportateur …1) déclare que, sauf indication claire du contraire, ces produits ont l'origine préférentielle …2.

German version

Der Ausführer (Referenznummer des Ausführers . …1) der Waren, auf die sich dieses Handelspapier bezieht, erklärt, dass diese Waren, soweit nichts anderes angegeben, präferenzbegünstigte Ursprungswaren …2 sind.

Greek version

Ο εξαγωγέας των προϊόντων που καλύπτονται από το παρόν έγγραφο ((αριθ. αναφοράς εξαγωγέα . …1) δηλώνει ότι, εκτός εάν δηλώνεται σαφώς άλλως, τα προϊόντα αυτά είναι προτιμησιακής καταγωγής …2.

Hungarian version

A jelen okmányban szereplő áruk exportőre (az exportőr azonosító száma …1) kijelentem, hogy eltérő jelzs hiányában az áruk kedvezményes … származásúak2.

Italian version

L'esportatore delle merci contemplate nel presente documento (numero di riferimento dell'esportatore …1) dichiara che, salvo indicazione contraria, le merci sono di origine preferenziale …2.

Irish version

Onnmhaireoir na dtáirgí a chumhdaítear leis an doiciméad seo (Uimhir Thagartha an Onnmhaireora …1) dearbhaítear leis seo, mura sonraítear a mhalairt go soiléir, gur táirgí de thionscnamh …2 tionscnamh fabhrach.

Latvian version

Eksportētājs produktiem, kuri ietverti šajā dokumentā (eksportētāja atsauces numurs …1), deklarē, ka, iznemot tur, kur ir citādi skaidri noteikts, šiem produktiem ir priekšrocību izcelsme no …2.

Lithuanian version

Šiame dokumente išvardintų prekių eksportuotojas (Eksportuotojo registracijos Nr …1) deklaruoja, kad, jeigu kitaip nenurodyta, tai yra …2 preferencinės kilmės prekės.

Maltese version

L-esportatur tal-prodotti koperti b’dan id-dokument (Numru ta’ Referenza tal-Esportatur …1) jiddikjara li, hlief fejn indikat b’mod car li mhux hekk, dawn il-prodotti huma ta’ origini preferenzjali …2.

Polish version

Eksporter produktów objętych tym dokumentem (nr referencyjny eksportera …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 (referência do exportador n.º...1) declara que, salvo expressamente indicado em contrário, estes produtos são de origem preferencial …2.

Romanian version

Exportatorul produselor care fac obiectul prezentului document (numărul de referință al exportatorului ...1) declară că, exceptând cazul în care în mod expres este indicat altfel, aceste produse sunt de origine preferenţială …2.

Slovak version

Vývozca výrobkov uvedených v tomto dokumente (referenčné číslo vývozcu …1) vyhlasuje, že okrem zreteľne označených, majú tieto výrobky preferenčný pôvod v …2.

  

Slovenian version

Izvoznik blaga, zajetega s tem dokumentom, (referenčna št. izvoznika ...1) izjavlja, da, razen če ni drugače jasno navedeno, ima to blago preferencialno …2 poreklo.

Spanish version

El exportador de los productos incluidos en el presente documento (número de referencia del exportador …1) declara que, salvo indicación en sentido contrario, estos productos gozan de un origen preferencial …2.

Swedish version

Exportören av de varor som omfattas av detta dokument (exportörens referensnummer ....1) försäkrar att dessa varor, om inte annat tydligt markerats, har förmånsberättigande … ursprung2.

(Place and date)
[10](#footnote10)

(Signature of the exporter; in addition, the name of the person signing the declaration shall be indicated in clear script)
[11](#footnote11)

\_\_\_\_\_\_\_\_\_\_\_\_

ANNEX 3-D

TRANSITIONAL MEASURES

1.
   For a period not exceeding 3 (three) years from the date of entry into force of this Agreement, the European Union shall also accept as a statement on origin a "certificate of origin" indicating that the products imported into the European Union meet the origin requirements established under this Agreement.

2.
   The period of 3 (three) years referred to in paragraph 1 may be extended for a maximum period of 2 (two) years by means of a notification by the Signatory MERCOSUR State to the European Union. In such case, Annex 3-E may be applied provided that the conditions set out in that Annex are met.

3.
   MERCOSUR shall send the form and formalities of the "certificate of origin" to the European Commission. Each Signatory MERCOSUR State shall communicate to the European Commission the date on which the "certificate of origin" will cease to apply.

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

ANNEX 3-E

MANAGEMENT OF ADMINISTRATIVE ERRORS

In the event of an error by the competent authorities in the proper management of the preferential system at export, and in particular in the application of Chapter 3, if this error leads to consequences in terms of import duties, the Party facing such consequences may request the Trade Council to examine the possibility of adopting appropriate measures with a view to resolving the situation.

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

ANNEX 3-F

JOINT DECLARATIONS

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 MERCOSUR as originating in the European Union within the meaning of Chapter 3.

2.
   Paragraph 1 applies provided that, by virtue of the Agreement in the form of an exchange of letters between the European Economic Community and the Principality of Andorra
[12](#footnote12)
, the Principality of Andorra applies to products originating in MERCOSUR the same preferential tariff treatment as the European Union applies to such products.

3.
   Chapter 3 applies mutatis mutandis for the purposes of defining the originating status of the products referred to in paragraph 1.

  

Joint Declaration concerning the Republic of San Marino

1.
   Products originating in the Republic of San Marino shall be accepted by MERCOSUR as originating in the European Union within the meaning of Chapter 3.

2.
   Paragraph 1 applies provided that, by virtue of the Agreement on Co-operation and Customs Union between the European Economic Community and the Republic of San Marino
[13](#footnote13)
, the Republic of San Marino applies to products originating in MERCOSUR the same preferential tariff treatment as the European Union applies to such products.

3.
   Chapter 3 applies mutatis mutandis for the purposes of defining the originating status of the products referred to in paragraph 1.

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

ANNEX 4-A

MUTUAL ADMINISTRATIVE ASSISTANCE 
  
IN CUSTOMS MATTERS

ARTICLE 1

Definitions

For the purposes of this Annex:

(a)
   "applicant authority" means a competent 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)
   "customs legislation" means any legal or regulatory provision applicable in the territory of either Party, governing the import, export and transit of goods and their placement under any other customs regime or procedure, including measures of prohibition, restriction and control;

(c)
   "information" means any data, document, image, report or communication, in any format, including electronic, irrespective of whether it has been or not processed or analysed, or authenticated copies thereof;

(d)
   "operation in breach of customs legislation" means any violation or attempted violation of customs legislation;

(e)
   "person" means any natural or juridical person;

  

(f)
   "personal data" means all information relating to a natural or, if the laws or regulations of a Party so provide, a juridical person; and

(g)
   "requested authority" means a competent 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 falling within their respective competence and in the manner and under the conditions laid down in this Annex, to ensure the correct application of customs legislation, in particular by preventing, investigating and combating operations in breach of that legislation.

2.
   The provisions of this Annex apply to any administrative authority of either Party which is competent for the application of this Annex. That assistance shall neither prejudice a Party's laws and regulations governing mutual assistance in criminal matters nor cover information obtained under powers exercised on 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.
   On request of the applicant authority, the requested authority shall provide it with all relevant information which may enable it to ensure that customs legislation is correctly applied, including information related to activities noted or planned which are or could be operations in breach of customs legislation.

2.
   On request of the applicant authority, the requested authority shall inform it whether:

(a)
   goods exported from the territory of a Party have been properly imported into the territory of the other Party, specifying, where appropriate, the customs procedure applied to the goods; and

(b)
   goods imported into the territory of a Party have been properly exported from the territory of the other Party, specifying, where appropriate, the customs procedure applied to the goods.

3.
   On request of the applicant authority, the requested authority shall, in accordance with a Party's laws and regulations, take the necessary steps to ensure special surveillance of:

(a)
   persons in respect of which there are reasonable grounds for believing that they are or have been involved in operations in breach of customs legislation;

(b)
   goods that are or may be transported in such a way that there are reasonable grounds for believing that they are intended to be used in operations in breach of customs legislation;

(c)
   places where stocks of goods have been or may be assembled in such a way that there are reasonable grounds for believing that those goods are intended to be used in operations in breach of customs legislation; and

(d)
   means of transport that are or may be used in such a way that there are reasonable grounds for believing that they are intended to be used in operations in breach of customs legislation.

ARTICLE 4

Spontaneous assistance

1.
   The Parties shall assist each other, at their own initiative and in accordance with their respective laws and regulations, if they consider that to be necessary for the correct application of customs legislation, by providing information obtained pertaining to concluded, planned or ongoing activities which constitute or appear to constitute operations in breach of customs legislation and which may be of interest to the other Party.

2.
   The information referred to in paragraph 1 shall focus in particular on:

(a)
   persons, goods and means of transportation; and

(b)
   new means or methods employed in carrying out operations in breach of customs legislation.

  

ARTICLE 5

Form and substance of requests for assistance

1.
   Requests for assistance under this Annex shall be made in writing, either in print or in electronic format. They shall be accompanied by the documents necessary to enable compliance with the request. When required because of the urgency of the situation, the requested authority may accept oral requests, but such oral requests shall be immediately confirmed in writing by the applicant authority.

2.
   Requests pursuant to paragraph 1 shall include the following information:

(a)
   the applicant authority and requesting official;

(b)
   the information and type of assistance requested;

(c)
   the object of and the reason for the request;

(d)
   the laws, regulations and other legal elements involved;

(e)
   indications as exact and comprehensive as possible on the persons which are the target of the investigations;

(f)
   a summary of the relevant facts and of the enquiries already carried out; and

(g)
   any additional available details to enable the requested authority to comply with the request.

3.
   Requests shall be submitted in an official language of the requested authority or in a language acceptable to that authority, English always being an acceptable language. This requirement does not apply to any documents that accompany the request pursuant to paragraph 1.

4.
   If a request does not meet the formal requirements set out in paragraphs 1 to 3, the requested authority may require the correction or completion of the request. In the meantime, precautionary measures may be taken.

ARTICLE 6

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, and as though it were acting on its own account or on request of another authority of that same Party, by supplying information already in its possession, by carrying out appropriate enquiries or by arranging for such enquiries to be carried out. This provision shall also apply to any other authority to which the request has been addressed by the requested authority if the latter cannot act on its own.

2.
   Requests for assistance shall be executed in accordance with the laws and regulations of the requested Party.

  

ARTICLE 7

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 copies or other items. This information may be provided in electronic format.

2.
   Original documents shall be transmitted in accordance with each Party's legal constraints, only on request of the applicant authority, in cases where certified copies would be insufficient. The applicant authority shall return these originals at the earliest opportunity.

3.
   The requested authority shall, in accordance with paragraph 2, deliver to the applicant authority any information related to the authenticity of the documents issued or certified by official agencies within its territory in support of a goods declaration.

ARTICLE 8

Presence of officials of a Party in the territory of another

1.
   Duly authorised officials of a Party may, with the agreement of the other Party and subject to the conditions specified by the latter, be present:

(a)
   in the offices of the requested authority or any other concerned authority referred to in Article 6(1) to obtain information that the applicant authority needs for the purposes of this Annex relating to activities that are or could be operations in breach of customs legislation; and

  

(b)
   at enquiries carried out in the territory of that other Party.

2.
   Authorised officials of a Party in the territory of the other Party shall be present solely in an advisory capacity. Such officials shall:

(a)
   be able to furnish proof of their official capacity at all times;

(b)
   not wear uniform or carry weapons; and

(c)
   enjoy the same protection as that afforded to officials of the other Party, in accordance with the laws and regulations in force.

ARTICLE 9

Delivery and notification

1.
   On request of the applicant authority, the requested authority shall, in accordance with applicable laws and regulations, take all necessary measures in order to deliver any documents or to notify any decisions of the applicant authority falling within the scope of this Annex to an addressee residing or established in the territory of the requested authority.

2.
   Such 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 10

Automatic exchange of information

1.
   The Parties may, by mutual arrangement in accordance with Article 15, exchange:

(a)
   any information covered by this Annex on an automatic basis; or

(b)
   specific information in advance of the arrival of consignments in the territory of the other Party.

2.
   The implementation of the exchanges referred to in points (a) and (b), including arrangements on the type of information to be exchanged, the format and the frequency of transmission shall be made in accordance with Article 15.

ARTICLE 11

Exceptions to the obligation to provide assistance

1.
   Assistance may be refused or may be subject to the fulfilment 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 a Signatory MERCOSUR State or of a Member State of the European Union which has been requested to provide assistance under this Annex;

(b)
   be likely to prejudice public policy, security or other essential interests, in particular in the cases referred to in Article 12(5); or

  

(c)
   violate an industrial, commercial or professional secret.

2.
   The requested authority may postpone assistance on the grounds that such assistance will interfere with ongoing investigations, prosecutions or proceedings. 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.

3.
   If 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.
   In the cases referred to in paragraphs 1 and 2, the requested authority shall communicate its decision and the reasons therefor to the applicant authority without delay.

ARTICLE 12

Information exchange and confidentiality

1.
   The information received under this Annex shall be used solely for the purposes established herein.

2.
   The use of information received under this Annex in judicial or administrative proceedings instituted in respect of operations in breach of customs legislation shall be considered to fall within the purposes of this Annex. Therefore, each Party may, in their records of evidence, reports and testimonies and in proceedings and charges brought before judicial or administrative authorities, use as evidence information obtained and documents consulted in accordance with this Annex. The requested authority may subject the supply of information or the granting of access to documents to the condition that it is notified of such use.

  

3.
   If one of the Parties wishes to use such information for purposes other than those referred to in this Annex, 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.

4.
   Any information communicated in whatsoever form pursuant to this Annex shall be of a confidential or restricted nature, in accordance with each Party's laws and regulations. That information shall be covered by the obligation of professional secrecy and shall enjoy the protection granted to similar information under the relevant laws and regulations of the Party receiving the information. Each Party shall communicate to the other Party information on its applicable laws and regulations.

5.
   Personal data may be transferred only in accordance with the data protection rules of the Party providing the data. Each Party will inform the other Party about the relevant data protection rules and, if needed, make best efforts to agree on additional protections.

ARTICLE 13

Experts and witnesses

The requested authority may authorise its officials to appear, within the limitations of the authorisation granted, as experts or witnesses in judicial or administrative proceedings regarding the matters covered by this Annex, and produce such objects, documents or certified 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 14

Assistance expenses

1.
   The Parties shall waive any claims for reimbursement of expenses incurred in the execution of this Annex, except for allowances paid to experts, witnesses, interpreters or translators, where applicable.

2.
   The payment of allowances shall not apply to public-service employees.

3.
   If expenses of an extraordinary nature are required to execute the request, the Parties shall determine the terms and conditions under which the request will be executed, as well as the manner in which such costs shall be borne.

ARTICLE 15

Implementation

1.
   The implementation of this Annex shall be entrusted, on the one hand, to the customs authorities of Signatory MERCOSUR States and, on the other hand, to the competent services of the European Commission and the customs authorities of the Member States of the European Union, as appropriate. They shall decide on all practical measures and arrangements necessary for the implementation of this Annex, taking into consideration their respective applicable laws and regulations, in particular those concerning the protection of personal data.

  

2.
   Each Party shall inform the other of the detailed implementation measures that it adopts in accordance with the provisions of this Annex, in particular with respect to the duly authorised services and officials designated as competent to send and receive the communications referred to in this Annex.

3.
   In the European Union, this Annex shall not affect the communication of any information obtained under this Annex between the competent services of the European Commission and the customs authorities of the European Union Member States.

ARTICLE 16

Other agreements

This Annex shall take precedence over any bilateral agreement on mutual administrative assistance in customs matters which has been or may be concluded between individual Member States of the European Union and MERCOSUR or Signatory MERCOSUR States, insofar as the provisions of the latter are incompatible with those of this Annex.

  

ARTICLE 17

Consultations

The Parties shall consult each other in the framework of Subcommittee on customs, trade-facilitation and rules of origin, referred to in Article 4.21 of this Agreement, with a view to resolving any matter that might arise with respect to the application or implementation of this Annex.

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

ANNEX 5-A

SECTION A

LIST OF FIELDS

For the purposes of Article 5.8(6), the Parties agree on the following list of fields:

(a)
   safety aspects of electrical and electronic equipment, as defined in paragraph 1 of Section B of this Annex;

(b)
   electromagnetic compatibility of equipment, as defined in paragraph 2 of Section B of this Annex;

(c)
   energy efficiency for products imported from the European Union into the territory of a Signatory MERCOSUR States, excluding trans-shipments, covered by this Annex; and

(d)
   restriction of the use of certain hazardous substances in electrical and electronic equipment.

  

SECTION B

DEFINITIONS

1.
   For the purposes of this Annex, the following definitions apply:

(a)
   "safety aspects of electrical and electronic equipment" means the safety aspects of equipment which is dependent on electric currents in order to work properly and equipment for the generation, transfer and measurement of such currents and which is designed for use with a voltage rating of between 50 (fifty) and 1 000 (one thousand) V for alternating current and between 75 (seventy five) and 1 500 (one thousand five hundred) V for direct current, as well as equipment which intentionally emits or receives electromagnetic waves of frequencies lower than 3 000 (three thousand) GHz with the purpose of radio communication or radiodetermination, with the exception of:

(i)
   equipment for use in an explosive atmosphere;

(ii)
   equipment for use for radiology or medical purposes;

(iii)
   electrical parts for goods and passenger lifts;

(iv)
   radio equipment used by radio amateurs;

(v)
   electricity meters;

(vi)
   plugs and socket outlets for domestic use;

  

(vii)
   electric fence controllers;

(viii)
   toys;

(ix)
   specialised maritime, railway, aviation and vehicle equipment;

(x)
   custom-built evaluation kits destined for professionals to be used solely at research and development facilities for such purposes;

(xi)
   construction products, for permanent incorporation in buildings or civil engineering works, the performance of which has an effect on the performance of the building or civil engineering works, such as cables, fire alarms and electric doors; and

(xii)
   machinery defined as an assembly consisting of at least 1 (one) moving part, powered by a drive system using one or more sources of energy such as thermal, electric, pneumatic, hydraulic or mechanical energy, arranged and controlled so that they function as an integral whole, other than ordinary office equipment, audio and video equipment, household appliances, information technology equipment, electric motors, as well as low-voltage switchgear and control gear.

(b)
   "electromagnetic compatibility of equipment" means the electromagnetic compatibility (disturbance and immunity) of equipment which is dependent on electric currents or electromagnetic fields in order to work properly and equipment for the generation, transfer and measurement of such currents, with the exception of:

(i)
   equipment for use in an explosive atmosphere;

  

(ii)
   equipment for use for radiology or medical purposes;

(iii)
   electrical parts for goods and passenger lifts;

(iv)
   radio equipment used by radio amateurs;

(v)
   specialised maritime, railway, aviation and vehicle equipment

(vi)
   measuring instruments;

(vii)
   non-automatic weighing instruments;

(viii)
   inherently benign equipment; and

(ix)
   custom-built evaluation kits destined for professionals to be used solely at research and development facilities for such purposes.

(c)
   "energy efficiency" means the ratio of output of performance, service, goods or energy to input of energy of a product with an impact on energy consumption during use.

2.
   For greater certainty, this Annex does not cover whole aircrafts, vessels, railways, motor vehicles or their specialized equipment or parts thereof.

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

ANNEX 5-B

ON MOTOR VEHICLES, EQUIPMENT AND PARTS THEREOF

SECTION A

GENERAL PROVISIONS

SUB-SECTION 1

DEFINITIONS

1.
   For the purposes of this Annex, the following definitions apply:

(a)
   "1958 Agreement" means the Agreement Concerning the Adoption of Harmonised Technical UN Regulations for Wheeled Vehicles, Equipment and Parts which can be Fitted and/or be Used on Wheeled Vehicles and the Conditions for Reciprocal Recognition of Approvals Granted on the Basis of these UN Regulations, done at Geneva on 20 March 1958), administered by the WP.29, and all subsequent amendments and revisions thereof;

(b)
   "HS 2017" means the 2017 edition of Harmonised System Nomenclature issued by the WCO;

  

(c)
   "UN Regulations" means technical regulations adopted in accordance with the 1958 Agreement; and

(d)
   "WP.29" means the World Forum for Harmonization of Vehicle Regulations within the framework of the United Nations Economic Commission for Europe (hereinafter referred to as "UNECE").

2.
   Terms used in this Annex shall have the same meaning as defined in the 1958 Agreement or in Annex 1 to the TBT Agreement.

SUB-SECTION 2

INITIAL PROVISIONS

1.
   The Parties hereby recognise the right of each Party to determine its desired level of health, safety, environmental and consumer protection.

2.
   This Annex applies to trade between the Parties of all categories of self-propelled road vehicles, including cars, buses, motorcycles, vans and trucks, together with their equipment and parts, falling among others under Chapters 40, 84, 85, 87, 90 and 94 of the HS 2017 (hereinafter referred to as "products covered by this Annex").

  

3.
   With regard to products covered by this Annex, the objectives of this Annex are to:

(b)
   eliminate and prevent unnecessary technical barriers to bilateral trade and simplify, whenever possible, technical regulations and conformity assessment procedures;

(c)
   establish competitive market conditions based on principles of openness, non-discrimination and transparency; and

(d)
   enhance cooperation to foster continued mutually beneficial development in trade.

4.
   Signatory MERCOSUR States recognise UN Regulations as a useful reference for the preparation and adoption of their regulations and conformity assessment procedures on products covered by this Annex. Signatory MERCOSUR States preserve their right to regulate using other references than the UN Regulations.

  

SECTION B

MARKET ACCESS PROVISIONS

1.
   For the requirements in the laws and regulations of a Party that is not a Contracting Party to the 1958 Agreement which make reference to or fully incorporate UN Regulations as listed in Appendix 5-B-1, that Party shall accept, in accordance with those requirements, the test reports issued by the other Party under the United Nations type-approval system, in order to prove compliance with its corresponding technical requirements. In those cases, the Party accepting the test reports shall ensure that the procedures for issuing domestic certificates on the basis of the acceptance of these reports are carried out in an expeditious manner. If the laboratory is accredited for the relevant scope by an accreditation body member of ILAC, the presence during these tests of an officer authorised by the authority of the Party accepting the test reports shall not be required. The applicable public fees should be proportional to the service rendered.

2.
   If, according to its laws and regulations, a Party that is not a Contracting Party to the 1958 Agreement accepts, as proof of compliance with its requirements, certificates issued by the other Party under United Nations type-approval system or, in the case of whole vehicle type-approval, also certificates issued under the European Union type-approval system, for issuing the corresponding domestic certificates, the list of these requirements as established by the Party accepting the certificates according to its own previous technical analysis and criteria, is set in Appendix 5-B-2.

  

3.
   The list of requirements falling under paragraphs 1 and 2 of this Section, as established by each Party according to its own previous technical analysis and criteria, is set in Appendices 5-B-1 and 5-B-2. Whenever necessary, and according to its own technical analysis and criteria, each Party shall update its respective lists. The updates shall be made publicly available online free of charge and communicated by the TBT Chapter coordinator of the Party carrying out the update to the TBT Chapter coordinator of the other Party.

4.
   The obligations of a Party pursuant to paragraphs 1, 2 and 3 of this Section are without prejudice to its right to apply available domestic remedies, including, if appropriate, the withdrawal of the acceptance of a test report, on a non-discriminatory basis.

5.
   If one Party amends its technical regulations or conformity assessment procedures listed in Appendices 5-B-1 and 5-B-2, it shall previously notify the other Party. The acceptance of a test result or a certificate shall remain valid until the amended regulation or procedures enter into effect.

  

6.
   Test reports issued by laboratories, located in the territory of a Signatory MERCOSUR State, which are branches or sub-contractors of laboratories established in the European Union and appointed by the European Union under the European Union and United Nations type-approval systems shall be accepted in the European Union, in accordance with applicable legal requirements, and the procedure to issue the corresponding European Union or United Nations certificate shall be carried out in an expeditious manner. For transparency purposes, the list of those laboratories shall be made publicly available free of charge, kept updated and communicated to the TBT Chapter coordinator by the TBT Chapter coordinator of the Party publishing the list. This is without prejudice to the obligations of a Party which is a Contracting Party to the 1958 Agreement to accept test reports and certificates issued by laboratories appointed under the United Nations type-approval systems, including their branches or sub-contractors, in accordance with the legal requirements set in that agreement.

7.
   Each Party shall refrain from nullifying or impairing the benefits accruing to the other Party under this Annex through the adoption or maintenance of regulatory measures specific to products covered by this Annex. This is without prejudice to the right of the Parties to adopt measures necessary for road safety, the protection of the environment or public health and the prevention of deceptive practices.

  

SECTION C

JOINT COOPERATION

1.
   The Parties shall endeavour to exchange information, cooperate and maintain an open and ongoing dialogue on their respective technical regulations and conformity assessment procedures related to motor vehicle safety and environmental protection. Areas of cooperation under this paragraph may include:

(a)
   the development, establishment and post-implementation reviews of technical regulations, conformity assessment procedures or related standards;

(b)
   the development and dissemination of information for consumer use related to motor vehicle regulations or related standards;

(c)
   market surveillance for the identification of safety-related or emission-related defects and non-compliance with technical regulations;

(d)
   regulatory work plans on motor vehicle safety and environmental regulations;

(e)
   information on the assessment of new technologies or new features to be incorporated into vehicles; and

  

(f)
   joint analyses and development of methodologies and approaches, as mutually beneficial, practical and convenient, to assist in and facilitate the development of motor vehicle technical regulations or related standards.

2.
   The Parties shall promote the establishment in the territories of the Signatory MERCOSUR States of branches and sub-contractors of laboratories accredited under the UN-ECE type approval system. To encourage an increase in the number of such laboratories in MERCOSUR, the European Union shall, among other actions, publish and regularly update the list of such branches and laboratories and, upon request, provide guidance as regards accreditation. The Parties shall work together in order to disseminate the provisions in paragraph 6 of Section B of this Annex to both UN-ECE laboratories and manufacturers of products covered by this Annex.

SECTION D

IMPLEMENTATION

1.
   The Parties shall cooperate and exchange information on any issues relevant for the implementation of this Annex in the Subcommittee on trade in goods, referred to in Article 5.14.

  

Appendix 5-B-1

LIST OF TEST REPORTS ACCEPTED 
  
IN ACCORDANCE WITH PARAGRAPH 1 OF SECTION B OF ANNEX 5-B

Argentina

|  |  |
| --- | --- |
| United Nations   Regulation number | Title of the United Nations Regulation |
| No. 1 | Uniform provisions concerning the approval of motor vehicle headlamps emitting an asymmetrical passing beam and/or a driving beam and equipped with filament lamps of categories R2 and/or HS1 |
| No. 3.02 | Uniform provisions concerning the approval of retro-reflecting devices for power-driven vehicles and their trailers |
| No. 4 | Uniform provisions concerning the approval of devices for the illumination of rear registration plates of power-driven vehicles and their trailers |
| No. 7.02 | Uniform provisions concerning the approval of front and rear position lamps, stop-lamps and end-outline marker lamps for motor vehicles (except motor cycles) and their trailers |
| No. 8 | Uniform provisions concerning the approval of motor vehicle headlamps emitting an asymmetrical passing beam or a driving beam or both and equipped with halogen filament lamps (H1, H2, H3, HB3, HB4, H7, H8, H9, HIR1, HIR2 and/or H11) |
| No. 11.02 | Uniform provisions concerning the approval of vehicles with regard to door latches and door retention components |
| No. 12 | Uniform provisions concerning the approval of vehicles with regard to the protection of the driver against the steering mechanism in the event of impact |
| No. 12.03 | Uniform provisions concerning the approval of vehicles with regard to the protection of the driver against the steering mechanism in the event of impact |
| No. 13.07/13.09/13.11 | Uniform provisions concerning the approval of vehicles of categories m, n and o with regard to braking |
| No. 13H.00 | Uniform provisions concerning the approval of passenger cars with regard to braking |
| No. 14.03/14.06 | Uniform provisions concerning the approval of vehicles with regard to safety-belt anchorages |
| No. 16.04/16.05 | Uniform provisions concerning the approval of: I. safety-belts, restraint systems, child restraint systems and ISOFIX child restraint systems for occupants of power-driven vehicles; and II. vehicles equipped with safety-belts, safety-belt reminders, restraint systems, child restraint systems and ISOFIX child restraint systems and i-Size child restraint systems |
| No. 17.06 | Uniform provisions concerning the approval of vehicles with regard to the seats, their anchorages and any head restraints |
| No. 19.02 | Uniform provisions concerning the approval of power-driven vehicle front fog lamps |
| No. 23 | Uniform provisions concerning the approval of reversing and manoeuvring lamps for power-driven vehicles and their trailers |
| No. 24.04 | Uniform provisions concerning: I. the approval of compression ignition (C.I.) engines with regard to the emission of visible pollutants; II. the approval of motor vehicles with regard to the installation of C.I. engines of an approved type; III. the approval of motor vehicles equipped with C.I. engines with regard to the emission of visible pollutants by the engine; and IV. the measurement of power of C.I. engine |
| No. 28 | Uniform provisions concerning the approval of audible warning devices and of motor vehicles with regard to their audible signals |
| No. 30.00 | Uniform provisions concerning the approval of pneumatic tyres for motor vehicles and their trailers |
| No. 30.02 | Uniform provisions concerning the approval of pneumatic tyres for motor vehicles and their trailers |
| No. 32.00 | Uniform provisions concerning the approval of vehicles with regard to the behaviour of the structure of the impacted vehicle in a rear-end collision |
| No. 34.02 | Uniform provisions concerning the approval of vehicles with regard to the prevention of fire risks |
| No. 37/37.03 | Uniform provisions concerning the approval of filament light sources for use in approved lamps of power-driven vehicles and of their trailers |
| No. 38 | Uniform provisions concerning the approval of rear fog lamps for power-driven vehicles and their trailers |
| No. 43.00 | Uniform provisions concerning the approval of safety glazing materials and their installation on vehicles |
| No. 46.01 | Uniform provisions concerning the approval of devices for indirect vision and of motor vehicles with regard to the installation of these devices |
| No. 48/48.01/48.03 | Uniform provisions concerning the approval of vehicles with regard to the installation of lighting and light-signalling devices |
| No. 50 | Uniform provisions concerning the approval of front position lamps, rear position lamps, stop lamps, direction indicators and rear-registration-plate illuminating devices for vehicles of category L |
| No. 53 | Uniform provisions concerning the approval of category L3 vehicles with regard to the installation of lighting and light-signalling devices |
| No. 54.00 | Uniform provisions concerning the approval of pneumatic tyres for commercial vehicles and their trailers |
| No. 58 | Uniform provisions concerning the approval of: I. rear underrun protective devices (RUPDs); II. vehicles with regard to the installation of an RUPD of an approved type; and III. vehicles with regard to their rear underrun protection (RUP) |
| No. 60 | Uniform provisions concerning the approval OF two-wheeled motor cycles and mopeds with regard to driver-operated controls including the identification of controls, tell-tales and indicators |
| No. 72 | Uniform provisions concerning the approval of motor cycle headlamps emitting an asymmetrical passing beam and a driving beam and equipped with halogen lamps (HS1lamps) |
| No. 73 | Uniform provisions concerning the approval of: I. vehicles with regard to their lateral protection devices (LPD); II. lateral protection devices (LPD); and III. vehicles with regard to the installation of LPD of an approved type according to Part II of this Regulation. |
| No. 74 | Uniform provisions concerning the approval of category L1 vehicles with regard to the installation of lighting and light-signalling devices |
| No. 75 | Uniform provisions concerning the approval of pneumatic tyres for motor cycles and mopeds |
| No. 76 | Uniform provisions concerning the approval of headlamps for mopeds emitting a driving beam and a passing beam |
| No. 77 | Uniform provisions concerning the approval of parking lamps for power-driven vehicles |
| No. 78 | Uniform provisions concerning the approval of vehicles of categories L1, L2, L3, L4 and L5 with regard to braking |
| No. 81 | Uniform provisions concerning the approval of rear-view mirrors of two-wheeled power-driven vehicles with or without side car, with regard to the mounting of rear-view mirrors on handlebars |
| No. 87 | Uniform provisions concerning the approval of daytime running lamps for power-driven vehicles |
| No. 91 | Uniform provisions concerning the approval of side-marker lamps for motor vehicles and their trailers |
| No. 94.01 | Uniform provisions concerning the approval of vehicles with regard to the protection of the occupants in the event of a frontal collision |
| No. 95.02 | Uniform provisions concerning the approval of vehicles with regard to the protection of the occupants in the event of a lateral collision |
| No. 98 | Uniform provisions concerning the approval of motor vehicle headlamps equipped with gas-discharge light sources |
| No. 99 | Uniform provisions concerning the approval of gas-discharge light sources for use in approved gas-discharge lamp units of power-driven vehicles |
| No. 100 | Uniform provisions concerning the approval of vehicles with regard to specific requirements for the electric power train |
| No. 113 | Uniform provisions concerning the approval of motor vehicle headlamps emitting a symmetrical passing beam or a driving beam or both and equipped with filament, gas-discharge light sources or LED modules |
| No. 118.00 | Uniform technical prescriptions concerning the burning behaviour and/or the capability to repel fuel or lubricant of materials used in the construction of certain categories of motor vehicles |
| No. 121.00 | Uniform provisions concerning the approval of vehicles with regard to the location and identification of hand controls, tell-tales and indicators |
| No. 128 | Uniform provisions concerning the approval of light emitting diode (LED) light sources for use in approved lamp units on power-driven vehicles and their trailers |

  

Brazil

|  |  |
| --- | --- |
| United Nations   Regulation number | Title of the United Nations Regulation |
| No. 3 | Uniform provisions concerning the approval of retro-reflecting devices for power-driven vehicles and their trailers |
| No. 11 | Uniform provisions concerning the approval of vehicles with regard to door latches and door retention components |
| No. 13 | Uniform provisions concerning the approval of vehicles of categories m, n and o with regard to braking |
| No. 14 | Uniform provisions concerning the approval of vehicles with regard to safety-belt anchorages |
| No. 16 | Uniform provisions concerning the approval of: I. safety-belts, restraint systems, child restraint systems and ISOFIX child restraint systems for occupants of power-driven vehicles; II. vehicles equipped with safety-belts, safety-belt reminders, restraint systems, child restraint systems and ISOFIX child restraint systems and i-Size child restraint systems |
| No. 17 | Uniform provisions concerning the approval of vehicles with regard to the seats, their anchorages and any head restraints |
| No. 25 | Uniform provisions concerning the approval of head restraints (headrests), whether or not incorporated in vehicle seats |
| No. 28 | Uniform provisions concerning the approval of audible warning devices and of motor vehicles with regard to their audible signals |
| No. 32 | Uniform provisions concerning the approval of vehicles with regard to the behaviour of the structure of the impacted vehicle in a rear-end collision |
| No. 34 | Uniform provisions concerning the approval of vehicles with regard to the prevention of fire risks |
| No. 43 | Uniform provisions concerning the approval of safety glazing materials and their installation on vehicles |
| No. 46 | Uniform provisions concerning the approval of devices for indirect vision and of motor vehicles with regard to the installation of these devices |
| No. 48 | Uniform provisions concerning the approval of vehicles with regard to the installation of lighting and light-signalling devices |
| No. 64 | Uniform provisions concerning the approval of vehicles with regard to their equipment which may include: a temporary use spare unit, run flat tyres |
| No. 66 | Uniform technical prescriptions concerning the approval of large passenger vehicles with regard to the strength of their superstructure |
| No. 94 | Uniform provisions concerning the approval of vehicles with regard to the protection of the occupants in the event of a frontal collision |
| No. 95 | Uniform provisions concerning the approval of vehicles with regard to the protection of the occupants in the event of a lateral collision |
| No. 100 | Uniform provisions concerning the approval of vehicles with regard to specific requirements for the electric power train |
| No. 107 | Uniform provisions concerning the approval of category M2 or M3 vehicles with regard to their general construction |
| No. 118 | Uniform technical prescriptions concerning the burning behaviour and/or the capability to repel fuel or lubricant of materials used in the construction of certain categories of motor vehicles |
| No. 121 | Uniform provisions concerning the approval of vehicles with regard to the location and identification of hand controls, tell-tales and indicators |
| No. 131 | Uniform provisions concerning the approval of motor vehicles with regard to the Advanced Emergency Braking Systems (AEBS) |
| No. 135 | Uniform provisions concerning the approval of vehicles with regard to their Pole Side Impact performance (PSI) |

  

Paraguay

|  |  |
| --- | --- |
| United Nations   Regulation number | Title of the United Nations Regulation |
| No. 13 | Uniform provisions concerning the approval of vehicles of categories M, N and O with regard to braking |
| No. 13H | Uniform provisions concerning the approval of passenger cars with regard to braking |
| No. 14 | Uniform provisions concerning the approval of vehicles with regard to safety-belt anchorages |
| No. 16 | Uniform provisions concerning the approval of:  I. Safety-belts, restraint systems, child restraint systems and ISOFIX child restraint systems for occupants of power-driven vehicles  II. Vehicles equipped with safety-belts, safety-belt reminders, restraint systems, child restraint systems and ISOFIX child restraint systems and i-Size child restraint systems |
| No. 17 | Uniform provisions concerning the approval of vehicles with regard to the seats, their anchorages and any head restraints |
| No. 22 | Uniform provisions concerning the approval of protective helmets and their visors for drivers and passengers of motor cycles and mopeds |
| No. 25 | Uniform provisions concerning the approval of head restraints (headrests), whether or not incorporated in vehicle seats |
| No. 44 | Uniform provisions concerning the approval of restraining devices for child occupants of power-driven vehicles ("Child Restraint Systems") |
| No. 49 | Uniform provisions concerning the measures to be taken against the emission of gaseous and particulate pollutants from compression-ignition engines and positive ignition engines for use in vehicles |
| No. 75 | Uniform provisions concerning the approval of pneumatic tyres for motor cycles and mopeds |
| No. 80 | Uniform provisions concerning the approval of seats of large passenger vehicles and of these vehicles with regard to the strength of the seats and their anchorages |
| No. 83 | Uniform provisions concerning the approval of vehicles with regard to the emission of pollutants according to engine fuel requirements |
| No. 94 | Uniform provisions concerning the approval of vehicles with regard to the protection of the occupants in the event of a frontal collision |
| No. 101 | Uniform provisions concerning the approval of passenger cars powered by an internal combustion engine only, or powered by a hybrid electric power train with regard to the measurement of the emission of carbon dioxide and fuel consumption and/or the measurement of electric energy consumption and electric range, and of categories M1 and N1 vehicles powered by an electric power train only with regard to the measurement of electric energy consumption and electric range |
| No. 129 | Uniform provisions concerning the approval of enhanced Child Restraint Systems used on board of motor vehicles (ECRS) |
| No. 145 | Uniform provisions concerning the approval of vehicles with regard to ISOFIX anchorage systems ISOFIX top tether anchorages and i-Size seating positions |

Uruguay

|  |  |
| --- | --- |
| United Nations   Regulation number | Title of the United Nations Regulation |

None.

  

Appendix 5-B-2

LIST OF CERTIFICATES ACCEPTED 
  
IN ACCORDANCE WITH PARAGRAPH 2 OF SECTION B OF ANNEX 5-B

Argentina

(i)
   European Community Whole Vehicle Type Approval

For: M1, M2, N1, N2 and N3 categories of vehicles, with scope limited to active and passive vehicle safety requirements, under the conditions set out in Resolution N° 15 of 31 January 2019 of the former SECRETARÍA DE INDUSTRIA of the former MINISTERIO DE PRODUCCIÓN Y TRABAJO of Argentina and complementary acts.

(ii)
   Other UN Type-approval certificates; (Placeholder for possible future amendments of this Appendix pursuant to paragraphs 2, 3 and 5 of Section B of Annex 5-B)

Brazil

None.

Paraguay

None.

  

Uruguay

For each of the UN Regulations identified by Uruguay in Appendix 5-B-1, the corresponding certificates issued under the United Nations type-approval system are accepted as proof of compliance with domestic requirements. This is without prejudice to additional conformity assessment requirements that may be imposed under the domestic legislation specified below for each UN Regulation:

(I)UN Regulations No. 13, 13H, 14, 16, 17, 25, 80, 94 and 145: Decree No. 81/014 and its amendments, regulating Law No. 19.061 of January 6, 2013, on traffic and road safety regulations.

(II)UN Regulations No. 44 and 129: Chapter I of Annex I of Decree No. 81/014, regulating Law No. 19.061 of January 6, 2013, on traffic and road safety regulations, as amended by Decree No. 8/024.

(III)UN Regulation No. 75: Decree No. 213/017, which approves the technical regulation for new motorcycle and moped tires.

(IV)UN Regulations No. 49 and 83: Decrees No. 135/021 and 362/022, which approve and amend, respectively, the air quality regulation.

(V)UN Regulation No. 101: Resolutions of the Ministry of Industry, Energy, and Mining dated March 17, 2023, and October 25, 2024, which define the conformity assessment procedures for the energy efficiency labelling of new vehicles.

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

ANNEX 6-A

RECOGNITION OF ZONES, COMPARTMENTS AND PEST STATUS

1.
   In accordance with the provisions of Article 6.12, the exporting Party seeking recognition by the importing Party of its zones and compartments, including pest free areas or disease free areas and areas of low pest or low disease prevalence and protected zones if applicable, shall notify its request for recognition to the importing Party.

2.
   The Parties shall notify each other of any change in the measures specified in paragraph 1 which relate to the disease or pest. If the importing Party has requested additional guarantees, such additional guarantees may, in the light of such notification, be amended or withdrawn.

3.
   The notification referred to in paragraph 1 shall be accompanied by an explanation supporting the request for recognition of a zone and compartment and other supporting data setting out, in particular:

(a)
   for animal health:

(i)
   the nature of the disease and the history of its occurrence in the territory of the exporting Party;

(ii)
   the results of surveillance testing based on serological, microbiological, pathological or epidemiological investigation and the period over which the surveillance was carried out;

(iii)
   an indication as to whether it is necessary for the disease to be notified to the competent authorities;

(iv)
   if applicable, the period during which vaccination against the disease was prohibited and the geographical area concerned by the prohibition; and

(v)
   the SPS measures taken to verify the absence of the disease.

(b)
   for plant health:

(i)
   a list of regulated pests established pursuant to paragraph 10 of Article 6.10, including regulated quarantine and regulated non-quarantine pests including:

(A)
   regulated quarantine pests: pests of potential economic importance not known to occur within any part of the territory of the exporting Party;

(B)
   regulated quarantine pests: pests of potential economic importance which are present but not widely distributed in the territory of the exporting Party and are under control;

(C)
   regulated non-quarantine pests; and

(D)
   if applicable, pests not known to occur within pest free areas where legal requirements are in place to keep the pest free status (protected zones), including movement and import requirements for host plants.

4.
   Any change to the list of regulated quarantine and regulated non-quarantine pests established in point (b)(i) of paragraph 3 shall be based on a PRA or relevant technical information and communicated to the other Party in accordance with Article 6.11.

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

ANNEX 9-A

BILATERAL SAFEGUARD MEASURES FOR VEHICLES CLASSIFIED 
  
UNDER HS HEADING 8703 AND 8704

SECTION A

DEFINITIONS

ARTICLE 1

Definitions

For the purposes of this Annex the following definitions apply:

(a)
   "bilateral safeguard measure for vehicles" means bilateral safeguard measure for vehicles classified under HS headings 8703 and 8704, as defined by this Annex.

(b)
   "competent investigating authority" means:

(i)
   for the European Union, the European Commission; and

  

(ii)
   for MERCOSUR:

(A)
   for Argentina, the Secretaría de Industria y Comercio del Ministerio de Economía or its successor;

(B)
   for Brazil, the Secretaria de Comércio Exterior of the Ministério do Desenvolvimento, Indústria, Comércio e Serviços or its successor;

(C)
   for Paraguay, the Ministerio de Industria y Comercio or its successor; and

(D)
   for Uruguay, the Asesoría de Política Comercial del Ministerio de Economía y Finanzas or its successor;

(c)
   "domestic vehicle industry" means the producers as a whole of the like or directly competitive vehicles operating in the territory of a Party or, failing that, those whose collective output of the like or directly competitive vehicles normally constitutes more than 50 % (fifty percent) and in exceptional circumstances not less than 25 % (twenty‑five percent) of the total production of such vehicles;

(d)
   "injury", means material injury to a domestic industry, threat of material injury to a domestic industry or material retardation of the establishment of such an industry.

(e)
   "interested parties" includes:

(i)
   exporters or foreign producers or importers of a vehicle subject to investigation, or a trade or business association a majority of whose members are producers, exporters or importers of such vehicle;

(ii)
   the government of the exporting Party; and

(iii)
   producers of the like or directly competitive vehicle in the importing Party or a trade and business association a majority of whose members produces the like or directly competitive vehicle in the territory of the importing Party;

this list does not preclude the Parties from allowing domestic or foreign parties other than those mentioned above to be included as interested parties;

(f)
   "like or directly competitive vehicle" means:

(i)
   a vehicle which is identical, meaning alike in all aspects, to the vehicle under consideration;

(ii)
   another vehicle which, although not alike in all aspects, has characteristics closely resembling those of the vehicle under consideration; or

(iii)
   a vehicle which directly competes within the internal market of the importing Party, given its degree of substitutability, basic physical characteristics and technical specifications, final uses and channels of distribution;

  

this list of factors is not exhaustive nor can one or several of these factors necessarily give decisive guidance; and

(g)
   "transition period" means:

(i)
   12 (twelve) years from the date of entry into force of this Agreement, for vehicles for which the Tariff Elimination Schedule provided for in Annex 2-A of the Party applying the measures provides for tariff elimination in less than 10 (ten) years;

(ii)
   18 (eighteen) years form the date of entry into force of this Agreement, for vehicles for which the Tariff Elimination Schedule provided for in Annex 2-A of the Party applying the measures provides for tariff elimination in 10 (ten) or 15 (fifteen) years;

(iii)
   20 (twenty) years from the date of entry into force of this Agreement, for vehicles for which the Tariff Elimination Schedule provided for in Annex 2-A of the Party applying the measures provides for tariff elimination in 18 (eighteen) years; or

(iv)
   25 (twenty-five) years from the date of entry into force of this Agreement, for vehicles for which the Tariff Elimination Schedule provided for in Annex 2-A of the Party applying the measures provides for tariff elimination in 25 (twenty-five) years or more.

  

SECTION B

CONDITIONS FOR APPLICATION OF BILATERAL SAFEGUARD MEASURES 
  
FOR VEHICLES CLASSIFIED UNDER HS HEADINGS 8703 AND 8704

ARTICLE 2

Application of bilateral safeguard measures for vehicles

1.
   With a view to preserving existing levels of foreign investment in the automotive sector and without prejudice to the rights and obligations referred to in Chapter 8 of this Agreement, the Parties may, in exceptional circumstances, apply bilateral safeguard measures under the conditions established in this Section if, after the date of entry into force of this Agreement, imports of vehicles classified under HS headings 8703 and 8704 under preferential terms have increased in such quantities, absolute or relative to domestic production or consumption, and under such conditions as to cause injury to the domestic industry of the like or directly competitive vehicles of the importing Party.

2.
   Bilateral safeguard measures for vehicles shall be applied only to the extent necessary to prevent or remedy injury.

3.
   Bilateral safeguard measures for vehicles shall be applied following an investigation by the competent investigating authorities of the importing Party under the procedures established in this Annex.

  

4.
   The application of bilateral safeguard measures for vehicles shall not entail any means of trade compensation.

ARTICLE 3

Timeframe for the application of bilateral safeguard measures for vehicles

A Party shall not apply, extend or maintain in force a bilateral safeguard measure for vehicles beyond the expiration of the transition period.

ARTICLE 4

Conditions and limitations

1.
   MERCOSUR may apply bilateral safeguard measures for vehicles to imports from the European Union:

(a)
   as a sole entity, provided that all requirements to determine the existence of injury being caused by the imports of a vehicle under preferential terms have been fulfilled, on the basis of conditions applied to MERCOSUR; or

  

(b)
   on behalf of one or more of the Signatory MERCOSUR States, in which case the requirements for the determination of the existence of injury being caused by the imports of a vehicle under preferential terms shall be based on the conditions prevailing in the relevant Signatory MERCOSUR State or Signatory MERCOSUR States; and the measure shall be limited to that Signatory MERCOSUR State or those Signatory MERCOSUR States. The adoption of a bilateral safeguard measure for vehicles by MERCOSUR on behalf of one or more Signatory MERCOSUR States shall not prevent another Signatory MERCOSUR State from adopting a measure regarding the same vehicle afterwards.

2.
   The European Union may apply bilateral safeguard measures for vehicles to imports from MERCOSUR as a sole entity or from one or more Signatory MERCOSUR States if the injury is being caused by imports of vehicle under preferential terms.

3.
   In case the European Union determines that a measure shall apply to MERCOSUR as a sole entity, Paraguay shall be exempted from the application of the measure, unless the result of an investigation demonstrates that the existence of injury is also being caused by imports of vehicles from Paraguay under preferential terms.

  

SECTION C

FORM AND DURATION OF BILATERAL SAFEGUARD MEASURES 
  
FOR VEHICLES CLASSIFIED UNDER HS HEADINGS 8703 AND 8704

ARTICLE 5

Form of bilateral safeguard measures for vehicles

1.
   Bilateral safeguard measures for vehicles adopted pursuant to this Annex shall consist of:

(a)
   a temporary suspension of the Tariff Elimination Schedule for the vehicle concerned provided for in Annex 2-A; or

(b)
   a temporary reduction of the tariff preference for the vehicle concerned so that the rate of customs duty does not exceed the lesser of:

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

(ii)
   the base rate of customs duty on the vehicle referred to in Annex 2-A.

  

2.
   In case of adoption of a bilateral safeguard measure for vehicles referred to in paragraph 1(b) of this Article, a Party should ensure that historical trade flows that do not cause injury to the domestic industry of the importing Party are preserved. The Party that applies a bilateral safeguard measure for vehicles shall establish an import quota for the product concerned within which such product continues to benefit from the agreed preference established under this Agreement. The import quota shall not be less than the average imports of the product concerned during the thirty-six (36) month-period previous to the last twelve (12) months of the period of data collection for the investigation to determine injury.

ARTICLE 6

Margin of preference

Upon termination of the bilateral safeguard measures for vehicles, the margin of preference shall be the one that would be applied to the vehicle in the absence of the measure under Annex 2-A.

ARTICLE 7

Duration of bilateral safeguard measures for vehicles

Bilateral safeguard measures for vehicles shall be applied only for the period necessary to prevent or remedy the injury and to facilitate adjustment of the domestic industry. That period, including the period of application of any provisional measure, shall not exceed 3 (three) years.

  

ARTICLE 8

Extension of bilateral safeguard measures for vehicles

1.
   Bilateral safeguard measures for vehicles may be extended once for a maximum period of two years, if it has been determined, in accordance with the procedures set out in this Annex, that injury would be likely to continue or recur if the measure were removed or modified. The extended measure shall not be more restrictive than it was at the end of the initial period.

2.
   No bilateral safeguard measure for vehicles shall be applied again to the import of a vehicle which has been subject to such a measure, unless a period of time equal to half of the total duration of the previous bilateral safeguard for vehicles has elapsed.

  

SECTION D

INVESTIGATION AND TRANSPARENCY PROCEDURES

ARTICLE 9

Investigation

1.
   In conducting the investigation to determine whether increased imports have caused injury to a domestic vehicle industry as referred to in Article 2 of this Annex, the competent investigating authority shall evaluate all relevant factors of an objective and quantifiable nature having a bearing on the situation of that industry, in particular the rate and amount of the increase in imports of the vehicle concerned in absolute and relative terms; the share of the domestic market taken by increased imports; and changes in the number of workers employed, installed capacity and capacity utilisation in the vehicle industry, sales, including prices, production, productivity, profits and losses. This list is not exhaustive, nor can one or several of these factors necessarily give decisive guidance.

2.
   The competent investigating authority shall demonstrate, on the basis of objective evidence, the existence of a causal link between increased imports of the vehicle concerned and injury. The competent investigating authority shall also evaluate all known factors other than increased imports under preferential terms of this Agreement that might be at the same time causing injury to the domestic industry. The effects of an increase in imports of the vehicles concerned from other countries shall not be attributed to the imports under preferential terms.

  

3.
   In conducting an injury investigation as referred to in paragraph 1, a competent investigating authority should collect data over a period of at least 36 (thirty-six) months ending as close to the date of the presentation of a request to initiate an investigation as is practicable.

ARTICLE 10

Initiation of an investigation

1.
   If there is sufficient prima facie evidence to justify such initiation, an investigation may be initiated upon request of:

(a)
   the domestic vehicle industry or a trade and business association acting on behalf of the domestic vehicle industry of the like or directly competitive vehicles in the importing Party; or

(b)
   one or more importing Member States of the European Union or Signatory MERCOSUR States.

2.
   The request to initiate an investigation shall contain at least the following information:

(a)
   the name and description of the imported vehicle concerned, its tariff heading and the tariff treatment in force, as well as the name and description of the like or directly competitive vehicle;

(b)
   the names and addresses of the producers or association that submit the request, if applicable;

  

(c)
   if reasonably available, a list of all known producers of the like or directly competitive vehicle; and

(d)
   evidence that the conditions for imposing the bilateral safeguard measure for vehicles set out in Article 2(1) of this Annex are met.

3.
   For the purposes of point (d) of paragraph 2, the request to initiate an investigation shall contain the following information:

(a)
   the production volume of producers submitting or represented in the application and an estimation of the production of other known producers of the like or directly competitive vehicle;

(b)
   the rate and amount of the increase in total and bilateral imports of the vehicle concerned in absolute and relative terms, for at least over the 36 (thirty-six) months prior to the date of the presentation of a request to initiate an investigation, for which information is available;

(c)
   the level of import prices during the same period; and

(d)
   if information is available, objective and quantifiable data regarding the like or directly competitive vehicle, on the volume of total production and of total sales in the internal market, inventories, prices for the internal market, productivity, capacity utilisation, employment, profits and losses, productive investment data, and market share of the requesting firms or of those represented in the request, for at least the last 36 (thirty-six) months previous to the presentation of the request, for which information is available.

  

ARTICLE 11

Confidential information

Article 9.12 of this Agreement applies mutatis mutandis to this Annex.

ARTICLE 12

Timeframe for the investigation

Article 9.13 of this Agreement applies mutatis mutandis to this Annex.

ARTICLE 13

Transparency

Article 9.14 of this Agreement applies mutatis mutandis to this Annex.

  

SECTION E

PROVISIONAL BILATERAL SAFEGUARD MEASURES 
  
FOR VEHICLES CLASSIFIED UNDER HS HEADINGS 8703 AND 8704

ARTICLE 14

Provisional bilateral safeguard measures for vehicles

1.
   In critical circumstances where delay may cause damage which would be difficult to repair, a Party, after due notification, may take a provisional bilateral safeguard measure for vehicles pursuant to a preliminary determination that there is clear evidence that imports under preferential terms have increased and that such imports have caused injury. The duration of the provisional measure shall not exceed 270 (two hundred and seventy) days, during which period the requirements of this Annex shall be met. If the final determination concludes that there was no injury to the domestic industry caused by imports under preferential terms, the increased tariff or provisional guarantee, if collected or imposed under provisional measures, shall be promptly refunded, in accordance with the domestic regulation of the relevant Party.

2.
   Provisional bilateral safeguard measure for vehicles shall not be taken against Paraguay, unless the result of the preliminary determination pursuant to paragraph 1 demonstrates that the existence of injury is also being caused by imports of vehicles from Paraguay under preferential terms.

  

SECTION F

PUBLIC NOTICE

ARTICLE 15

Public notice on the initiation of an investigation

Article 9.16 of this Agreement applies mutatis mutandis to this Annex.

ARTICLE 16

Public notice on the application of bilateral safeguard measures for vehicles

Article 9.17 of this Agreement applies mutatis mutandis to this Annex.

  

SECTION G

NOTIFICATIONS AND CONSULTATIONS

ARTICLE 17

Notifications

Article 9.18 of this Agreement applies mutatis mutandis to this Annex.

ARTICLE 18

Consultations

Article 9.19 of this Agreement applies mutatis mutandis to this Annex.

  

SECTION H

OUTERMOST REGIONS OF THE EUROPEAN UNION

ARTICLE 19

Outermost Regions of the European Union

Article 9.20 of this Agreement applies mutatis mutandis to this Annex.

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

:   [(1)](#footnoteref1)
       For greater certainty, if a requirement of a change in tariff classification provides as an exception for a change from certain chapters, headings or subheadings, none of the non-originating materials of those chapters, headings or subheadings may be used, individually or jointly.
:   [(2)](#footnoteref2)

       For the products of subheading 6813.89 originating in Paraguay, for a period not exceeding 8 (eight) years from the date of entry into force of the Agreement, the product-specific rule is MaxNOM 55 % (EXW). The Chapter on Rules of Origin applies mutatis mutandis to determining Paraguay origin.
:   [(3)](#footnoteref3)

       For the products of subheading 8409.91 originating in Paraguay, for a period not exceeding 8 (eight) years from the date of entry into force of the Agreement, the product-specific rule is MaxNOM 55 % (EXW). The Chapter on Rules of Origin applies mutatis mutandis to determining Paraguay origin.
:   [(4)](#footnoteref4)

       For the products of subheadings 8512.40 and 8512.90 originating in Paraguay, for a period not exceeding 8 (eight) years from the date of entry into force of the Agreement, the product-specific rule is MaxNOM 55 % (EXW). The Chapter on Rules of Origin applies mutatis mutandis to determining Paraguay origin.
:   [(5)](#footnoteref5)

       For the products of subheadings 8544.30 and 8544.49 originating in Paraguay, for a period not exceeding 8 (eight) years from the date of entry into force of the Agreement, the product-specific rule is MaxNOM 55 % (EXW). The Chapter on Rules of Origin applies mutatis mutandis to determining Paraguay origin.
:   [(6)](#footnoteref6)

       For the products of subheadings 8708.10, 8708.21, 8708.29, 8708.40, 8708.50, 8708.80, 8708.91, 8708.92, 8708.93 and 8708.99 originating in Paraguay, for a period not exceeding 8 (eight) years from the date of entry into force of the Agreement, the product-specific rule is MaxNOM 55 % (EXW). The Chapter on Rules of Origin applies mutatis mutandis to determining Paraguay origin.
:   [(7)](#footnoteref7)

       For the products of subheading 9401.90 originating in Paraguay, for a period not exceeding 8 (eight) years from the date of entry into force of the Agreement, the product-specific rule is MaxNOM 55 % (EXW). The Chapter on Rules of Origin applies mutatis mutandis to determining Paraguay origin.
:   [(8)](#footnoteref8)

       If the statement on origin is made out by an exporter within the meaning of point (a) of Article 3.17(1), the number of the exporter shall be entered in this space. If the statement on origin is made out by an exporter within the meaning of point (b) of Article 3.17(1), the words in parenthesis shall be omitted or the space left blank.
:   [(9)](#footnoteref9)

       Origin of products to be indicated: European Union or MERCOSUR. If the statement on origin relates, in whole or in part, to products originating in Ceuta and Melilla within the meaning of Article 3.29, the exporter shall clearly indicate this next to those products described in the document in which the declaration is made by means of the symbol "CM".
:   [(10)](#footnoteref10)

       Place and date may be omitted if the information is contained in the document itself.
:   [(11)](#footnoteref11)

       See Article 3.17(6). In cases where the exporter is not required to sign, the exemption of signature also implies the exemption of the name of the signatory.
:   [(12)](#footnoteref12)

       OJ EU L 374, 31.12.1990, p. 14.
:   [(13)](#footnoteref13)

       OJ EU L 84, 28.3.2002, p. 43.

[Top](#document11)

![european flag](./../../../images/eclogo.jpg)EUROPEAN COMMISSION

Brussels, 3.9.2025

COM(2025) 338 final

ANNEX

to the

Proposal for a Council Decision

on the signing, on behalf of the European Union, of the Interim Agreement on Trade between the European Union, of the one part, and the Common Market of the South, the Argentine Republic, the Federative Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay, of the other part

ANNEX 10-A

EUROPEAN UNION

LIST OF COMMITMENTS ON CROSS-BORDER SUPPLY OF SERVICES 
  
IN CONFORMITY WITH ARTICLES 10.3 AND 10.4

1.
   The list of commitments below indicates the service sectors liberalised pursuant to Articles 10.3 and 10.4 and specifies, by means of reservations, the market access and national treatment limitations that apply to services and service suppliers of Signatory MERCOSUR States in those sectors. The list below is composed of two columns containing the following elements, respectively:

(a)
   the sector or subsector in which the commitment is undertaken by the European Union, and the scope of liberalisation to which the reservations apply; and

(b)
   a description of the applicable reservations.

2.
   The European Union does not undertake any commitment for cross-border supply of services in sectors or subsectors covered by this Agreement and not mentioned in this Annex.

3.
   For the purposes of this Annex, when identifying individual sectors and subsectors:

(a)
   "CPC" means the Provisional Central Products Classification as defined in Article 1.3(c); 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° 77, CPC ver. 1.0, 1998.

  

4.
   The list in this Annex does not include measures relating to qualification requirements and procedures, technical standards and licensing requirements and procedures that do not constitute a limitation within the meaning of Articles 10.3 or 10.4 respectively. Those measures (for example, the need to obtain a licence, universal service obligations, need to obtain recognition of qualifications in regulated sectors and need to pass specific examinations, including language examinations), even if not listed, apply in any case to services and service suppliers of a Signatory MERCOSUR State.

5.
   The list below is without prejudice to the feasibility of the cross-border supply of services as defined in point (b) of Article 10.2 in certain service sectors and subsectors and without prejudice to the existence of public monopolies and exclusive rights as described in the list of commitments on establishment.

6.
   The European Union takes commitments with respect to market access as set out in Article 10.3, differentiated by its Member States, if applicable.

7.
   For greater certainty, for the European Union, the obligation to grant national treatment does not entail the requirement to extend to natural or juridical persons of a Signatory MERCOSUR State the treatment granted in a Member State of the European Union, pursuant to the Treaty on the Functioning of the European Union, or to any measure adopted pursuant to that Treaty, including the implementation of that Treaty or measures in the Member States of the European Union, to:

(a)
   natural persons or residents of a Member State of the European Union; or

  

(b)
   juridical persons constituted or organised under the law of another Member State of the European Union or that of the European Union and having their registered office, central administration or principal place of business in one of its Member State.

Such national treatment is granted to juridical persons which are constituted or organised under the law of a Member State or the European Union and have their registered office, central administration or principal place of business in a Member State of the European Union, including those which are owned or controlled by natural or juridical persons of a Signatory MERCOSUR State.

8.
   The following abbreviations are used in the list below:

–
   EU
   European Union, including all its Member States

–
   EEA
   European Economic Area

–
   AT
   Austria

–
   BE
   Belgium

–
   BG
   Bulgaria

–
   CY
   Cyprus

–
   CZ
   Czechia

–
   DE
   Germany

–
   DK
   Denmark

–
   EE
   Estonia

–
   EL
   Greece

–
   ES
   Spain

–
   FI
   Finland

–
   FR
   France

–
   HR
   Croatia

–
   HU
   Hungary

  

–
   IE
   Ireland

–
   IT
   Italy

–
   LT
   Lithuania

–
   LU
   Luxembourg

–
   LV
   Latvia

–
   MT
   Malta

–
   NL
   Netherlands

–
   OECD
   Organisation for Economic Co–operation and Development

–
   PL
   Poland

–
   PT
   Portugal

–
   RO
   Romania

–
   SE
   Sweden

–
   SI
   Slovenia

–
   SK
   Slovak Republic

|  |  |
| --- | --- |
| Sector or subsector | Description of reservations |
| All sectors | Real estate  For Modes 1 and 2  In all Member States of the European Union except AT, BG, CY, CZ, DE, DK, EL, FI, HU, IE, IT, LT, MT, PL, RO, SI, SK: None.  In AT: The acquisition, purchase, rent or lease of real estate by foreign natural persons and juridical persons requires an authorisation by the competent regional authorities ("Länder") which shall consider whether important economic, social or cultural interests are affected or not.  In BG: Foreign juridical persons and foreign citizens with permanent residence abroad can acquire ownership of buildings and limited property rights [1](#footnote1)  of real estate subject to the permission of the Ministry of Finance. The permission requirement does not apply to persons who have made investments in BG.  Foreign citizens with permanent residence abroad, foreign juridical persons and companies in which foreign participation ensures a majority in adopting decisions or blocks the adoption of decisions, can acquire real estate property rights in specific geographic regions designated by the Council of Ministers subject to permission.  In CY: Unbound.  In CZ: Agricultural and forest land can be acquired by foreign natural and juridical persons with permanent residence in CZ. Specific rules apply to the agricultural and forest land in the state ownership. |
|  | In DK: Limitations on real estate purchase by non‑resident physical and legal entities apply. Limitations on agricultural estate purchased by foreign physical and legal entities apply.  In DE: Certain conditions of reciprocity may apply.  In EL: According to Law No. 1892/90, permission from the Minister of Defence is needed for a citizen to acquire land in areas near borders.  In FI (Åland Islands): Restrictions apply on the right for natural persons who do not enjoy regional citizenship in Åland and for juridical persons to acquire and hold real property on the Åland Islands without permission from the competent authorities of the islands. Restrictions apply on the right of establishment and the right to provide services by natural persons who do not enjoy regional citizenship in Åland or by any juridical person, without permission from the competent authorities of the Åland Islands.  In HU: Unbound for the acquisition of state-owned properties. Limitations on acquisition of land and real estate by foreign investors apply [2](#footnote2) .  In IE: Prior written consent of the Land Commission is necessary for the acquisition of any interest in Irish land by domestic or foreign companies or foreign nationals. If that land is for industrial use (other than agricultural industry), this requirement is waived subject to certification to this effect from the Minister for Business, Enterprise and Innovation. This requirement does not apply to land within the boundaries of cities and towns. |
|  | In IT: The purchase of real estate by foreign natural and juridical persons is subject to a condition of reciprocity.  In LT: Unbound for the acquisition of land.  In MT: The requirements of Maltese laws and regulations regarding acquisition of real property apply.  In PL: Acquisition of real estate, direct or indirect, by foreigners (natural or juridical persons) requires permission. Unbound for acquisition of state-owned property (for example, the regulations governing the privatisation process).  In RO: Natural persons not having Romanian citizenship or residence in Romania, as well as juridical persons not having Romanian nationality or their headquarters in Romania, may not acquire ownership over any kind of land plots through inter vivos acts.  In SI: Juridical persons established in SI with foreign capital participation may acquire real estate in the territory of SI. Branches [3](#footnote3)  established in SI by foreign persons may only acquire real estate, except land, necessary for the conduct of the economic activities for which they are established.  In SK: Limitations on real estate acquisition by foreign natural and legal entities apply. Foreign entities may acquire real estate property through establishment of Slovak legal entities or participation in joint ventures. Unbound for land, including natural resources, lakes, rivers and public roads. |
| 1. Business services |  |
| A. Professional services |  |
| a) Legal services  (CPC 861) [4](#footnote4)  excluding legal advisory and legal documentations and certification services provided by legal professionals entrusted with public functions, such as notaries, "huissiers de justice" or other "officiers publics et ministériels." | For Modes 1 and 2  In AT, EL, LT, MT, PL, SK: Full admission to the Bar, required for the practice of domestic (EU and Member State) law, is subject to a nationality requirement. In SK, coupled with residency requirement in SK.  In FI: Full admission to the Bar, required for legal representation services, is subject to a nationality requirement, coupled with a residency requirement. |
|  | In CY: Nationality requirement and residency requirements apply. Full admission to the Bar is required for the provision of legal services in CY. Full admission to the Bar is subject to a nationality requirement, coupled with a residency requirement. Only advocates enrolled in the Bar may be partners or shareholders or members of the Board of Directors in a law company in CY.  In BE: Full admission to the Bar, required for legal representation services, is subject to a nationality requirement. Exemptions can be granted under specific conditions (for example, residency requirement and reciprocity). Quotas apply for representation before the "Cour de cassation” in non-criminal cases.  In BG: Foreign lawyers can only provide legal representation services for a national of their home country subject to reciprocity and cooperation with a Bulgarian lawyer. For legal mediation services, permanent residence is required.  In CZ: Full admission to the Bar is required for the practice of legal services, including representation before courts. Non-discriminatory legal form requirements apply. For the practice of legal services in respect of domestic (EU and Member State) law, including representation before courts, EEA or Swiss nationality and residency in CZ is required.  In DK: The performing of legal services under the title "Advokat" is only permitted for lawyers with a Danish licence to practise. Representation before the courts is mainly reserved for lawyers with a Danish licence to practise. Other persons than lawyers with a Danish licence to practise may perform legal services in accordance with the Danish Act on Legal Services, but are not allowed to use the title "Advokat". In order to obtain a licence to practise, a person must have a Danish Bachelor and Master degree in law and must have worked as an assistant attorney-at-law for 3 (three) years. |
|  | In ES: Full admission to the Bar is required for the practice of legal services in respect of EU and Member State law, including representation before courts. EEA or Swiss nationality is required for the practice of legal services in respect of domestic (EU and Member State) law, including representation before courts. The competent authorities may grant nationality waivers. Non-discriminatory legal form requirements apply. EEA nationality is required for the practice of industrial property agent services.  In FR: Full admission to the Bar is required for the practice of legal services in respect of French law, including representation before courts. Residency (commercial presence) is required in order to obtain full admission to the Bar. To provide legal services in respect of domestic (EU and Member State) law, commercial presence may be required to take one of the legal forms which are allowed under national law on a non-discriminatory basis. Some types of legal form may be reserved exclusively to lawyers admitted to the Bar, also on a non-discriminatory basis. Representation before the "Cour de Cassation" and "Conseil d'Etat" is subject to quotas. In a law firm providing services in respect of French or EU law, shareholding and voting rights may be subject to quantitative restrictions related to the professional activity of the partners.  In FI: A patent agent must be resident in the EEA in order to be recorded in the Patent Agents Register, which is necessary for the practice of the profession.  In HR: Unbound for the practice of Croatian law.  In HU: Full admission to the Bar is subject to a nationality requirement, coupled with a residency requirement. For foreign lawyers, the scope of legal activities is limited to the provision of legal advice. |
|  | In IE: Full admission to the Bar is required for the practice of legal services in respect of Irish law, including representation before courts. Residency (commercial presence) is required in order to obtain full admission to the Bar. Lawyers in IE are divided into 2 (two) distinct categories: solicitors and barristers. The Law Society of Ireland is the statutory legal professional body that governs admission of solicitors in IE. The Honourable Society of King's Inns governs the admission of barristers in IE.  In LV: Nationality requirement for sworn solicitors, to whom legal representation in criminal proceedings is reserved, applies.  In PT: The recognition of qualifications to practise Portuguese Law is subject to a condition of reciprocity. Nationality requirement for the access to the profession of notaries "solicitadores" and for industrial property agent applies.  In SI: Representing clients before the court against payment is conditioned by commercial presence in SI. A foreign lawyer who has the right to practise law in a foreign country may perform legal services or practise law under the conditions laid down in Article 34a of the Attorneys Act, provided that the condition of actual reciprocity is fulfilled. Compliance with the condition of reciprocity is verified by the Ministry of Justice. Commercial presence for appointed attorneys by the Slovene Bar Association is restricted to sole proprietorship, law firm with limited liability (partnership) or to a law firm with unlimited liability (partnership) only. The activities of a law firm shall be restricted to the practice of law. Only attorneys may be partners in a law firm.  In 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  (CPC 86212 other than auditing services, 86213, 86219 and 86220) | For Mode 1  In HU, IT, MT, RO, SI, CY: Unbound.  In AT: Representation before competent authorities is subject to nationality requirement.  In FR: Provision by a foreign service supplier is conditional on a decision of the Minister of Economics, Finance and Industry, in agreement with the Minister of Foreign Affairs.  For Mode 2  None. |
| b) 2. Auditing services  (CPC 86211 and 86212 other than accounting services) | For Mode 1  In BE, BG, CY, DE, ES, FI, FR, EL, HU, IE, IT, LU, MT, NL, PT, RO, SI: Unbound.  In AT: Nationality requirement for representation before competent authorities and for performing audits provided for in specific Austrian laws (for example, joint stock companies law, stock exchange law and banking law).  In HR: Foreign audit firms may provide audit services on the Croatian territory where they have established a branch.  In SE: Only auditors approved in SE, authorised auditors and registered auditing firms may perform statutory auditing services in certain legal entities, including in all limited liability companies, as well as natural persons. Only auditors approved in SE and registered public accounting firms may be shareholders or form partnerships in companies which practise qualified auditing (for official purposes). Residency within the EEA is required for authorisation or approval. The titles of “approved auditor” and “authorised auditor” may only be used by auditors approved or authorised in SE. Auditors of co-operative economic associations and certain other enterprises who are not authorised or approved accountants must be resident within the EEA. The competent authority may grant exemptions from this requirement.  In LT: An auditor’s report must be prepared in conjunction with an auditor accredited to practise in LT.  For Mode 2  None.  CY: Unbound. |
| c) Taxation advisory services  (CPC 863) [5](#footnote5) | For Mode 1  In AT: Nationality requirement for representation before competent authorities applies.  In CY: Authorisation is subject to an economic needs test. Main criterion is the employment situation in the subsector.  In BG, CY, MT, RO, SI: Unbound.  For Mode 2  None. |
| d) Architectural services;  and  e) Urban planning and landscape architectural services  (CPC 8671 and 8674) | For Mode 1  In AT: Unbound, except for pure planning services.  In BE, BG, CY, CZ, EL, IT, MT, PL, PT, SI: Unbound.  In HU, RO: Unbound for landscape architectural services.  In HR: Natural and juridical persons may supply architectural services upon approval of the Croatian Chamber of Architects. A design or project elaborated abroad must be validated by an authorised natural or juridical person in HR with regard to its compliance with Croatian Law. Unbound for urban planning.  For Mode 2  None. |
| f) Engineering services; and  g) Integrated engineering services  (CPC 8672 and 8673) | For Mode 1  In AT, SI: Unbound, except for pure planning services.  In BG, CY, EL, IT, MT, PT: Unbound.  In HR: Natural and juridical persons may supply engineering services upon approval of the Croatian Chamber of Engineers. A design or project elaborated abroad must be validated by an authorised natural or juridical person in HR with regard to its compliance with Croatian Law.  For Mode 2  None. |
| h) Medical (including psychologists) and dental services  (CPC 9312 and part of 85201) | For Mode 1  In AT, BE, BG, CY, DE, DK, EE, EL, ES, FI, FR, IE, IT, LU, MT, NL, PT, RO, SK: Unbound.  In SI: All persons providing services directly to patients or treating patients need a licence and authorisation for the provision of health services from the Ministry of Health or Medical Chamber. Unbound for social medicine services, sanitary services, epidemiological services, medical or ecological services, the supply of blood, blood preparations, transplants and autopsy.  In CZ: Access is restricted to natural persons only.  In HR: Unbound, except for telemedicine.  For Mode 2  None. |
| i) Veterinary services  (CPC 932) | For Mode 1  In AT, BE, BG, CY, CZ, DE, DK, EE, EL, ES, FR, HU, IE, IT, LV, MT, NL, PT, RO, SI, SK: Unbound.  For Mode 2  None. |
| j) 1. Midwives services  (part of CPC 93191)  j) 2. Services provided by nurses, physiotherapists and paramedical personnel  (part of CPC 93191) | For Mode 1  In AT, BE, BG, CY, CZ, DE, DK, EE, EL, ES, FR, HU, IE, IT, LV, LT, LU, MT, NL, PT, RO, SI, SK: Unbound.  In FI, PL: Unbound, except for nurses.  In HR: Unbound, except for telemedicine.  For Mode 2  None. |
| k) Retail sales of pharmaceuticals and retail sales of medical and orthopaedical goods  (CPC 63211)  and other services supplied by pharmacists [6](#footnote6) | For Mode 1  In AT, BE, BG, CY, CZ, DE, DK, EL, ES, FI, FR, HU, IE, IT, LU, MT, NL, PL, PT, RO, SE, SK, SI: Unbound.  In LV: Unbound, except for mail order.  In LT: Authorisation by the competent authorities is required. Mail order of pharmaceuticals is prohibited.  For Mode 2  None. |
| B. Computer and related services  (CPC 84) | For Modes 1 and 2  None. |
| C. Research and development (R&D) services |  |
| R&D services on social sciences and humanities  (CPC 852 excluding psychologists services) [7](#footnote7) | None. |
| R&D services on natural sciences  (CPC 851)  Interdisciplinary R&D services  (CPC 853) | EU: For publicly funded R&D services, exclusive rights or authorisations can only be granted to nationals of the Member States of the European Union and to juridical persons of the EU having their headquarters in the EU. |
| D. Real Estate Services [8](#footnote8) |  |
| a) Involving own or leased property  (CPC 821) | For Mode 1  In BG, CY, CZ, EE, HU, IE, LV, LT, MT, PL, RO, SK, SI: Unbound.  In HR: Commercial presence required.  For Mode 2  None. |
| b) On a fee or contract basis  (CPC 822) | For Mode 1  In BG, CY, CZ, EE, HU, IE, LV, LT, MT, PL, RO, SK, SI: Unbound.  In HR: Commercial presence required.  For Mode 2  None. |
| E. Rental/Leasing services without operators |  |
| a) Relating to ships  (CPC 83103) | For Mode 1  In BG, CY, HU, MT, RO: Unbound.  For Mode 2  None. |
| b) Relating to aircraft  (CPC 83104) | For Mode 1 and 2  EU: For rental or leasing of aircraft without crew (dry lease), aircraft used by an air carrier of the EU are subject to applicable aircraft registration requirements. A dry lease agreement to which an EU carrier is a party shall be subject to requirements in EU or national law on aviation safety, such as prior approval and other conditions applicable to the use of third countries' registered aircraft. To be registered, aircraft may be required to be owned either by natural persons meeting specific nationality criteria or by enterprises meeting specific criteria regarding ownership of capital and control. |
| c) Relating to other transport equipment  (CPC 83101, 83102 and 83105) | For Mode 1  In BG, CY, HU, LV, MT, PL, RO, SI: Unbound.  In SE: Suppliers of rental or leasing services of cars and certain off-road vehicles ("terraengmotorfordon") without a driver, rented or leased for a period of less than 1 (one) year, are obliged to appoint someone to be responsible for ensuring, for example, that the business is conducted in accordance with applicable laws and regulations and that the road traffic safety rules are followed. The responsible person must reside in SE.  For Mode 2  None. |
| d) Relating to other machinery and equipment  (CPC 83106, 83107, 83108 and 83109) | For Mode 1  In BG, CY, CZ, HU, MT, PL, RO, SK: Unbound.  For Mode 2  None. |
| e) Relating to personal and household goods  (CPC 832) | For Modes 1 and 2  In BE, BG, CY, CZ, DE, DK, EL, ES, FI, FR, HU, IE, IT, LU, MT, NL, PL, PT, RO, SE, SI, SK: Unbound.  In EE: Unbound, except for leasing or rental services concerning pre-recorded video-cassettes for use in home entertainment equipment. |
| f) Telecommunications equipment rental  (CPC 7541) | For Modes 1 and 2  None. |
| F. Other business services |  |
| a) Advertising  (CPC 871) | For Modes 1 and 2  None. |
| b) Market research and opinion Polling  (CPC 864) | For Modes 1 and 2  None. |
| c) Management consulting services  (CPC 865) | For Modes 1 and 2  None. |
| d) Services related to management consulting  (CPC 866) | For Modes 1 and 2  In HU: Unbound for arbitration and conciliation services (CPC 86602). |
| e) Technical testing and analysis services  (CPC 8676) | For Mode 1  In IT: Unbound for the profession of biologists and chemical analysts.  In HR: Unbound for services related to issuance of mandatory certificates and similar official document.  In BG, CY, CZ, MT, PL, RO, SE, SK: Unbound.  For Mode 2  In BG, CY, CZ, MT, PL, RO, SK, SE: Unbound.  In HR: Unbound for services related to issuance of mandatory certificates and similar official documents. |
| f) Advisory and consulting services incidental to agriculture, hunting and forestry  (part of CPC 881) | For Mode 1  In IT: Unbound for activities reserved to agronomists "periti agrari".  In RO, SI: Unbound.  For Mode 2  None. |
| g) Advisory and consulting services relating to fishing  (part of CPC 882) | For Mode 1  In LT, LV, MT, RO, SI: Unbound.  For Mode 2  None. |
| h) Advisory and consulting services incidental to manufacturing  (part of CPC 884 and part of 885) | For Modes 1 and 2  None. |
| i) Placement and supply services of personnel |  |
| i) 1. Executive search  (CPC 87201) | For Mode 1  In AT, BG, CY, CZ, DE, EE, ES, FI, HR, IE, LT LV, MT, PL, PT, RO, SK, SE, SI: Unbound.  For Mode 2  In AT, BG, CY, CZ, EE, FI, HR, LV, LT, MT, PL, RO, SK, SI: Unbound. |
| i) 2. Placement services  (CPC 87202) | For Mode 1  In AT, BE, BG, CY, CZ, DE, DK, EE, EL, ES, FI, FR, HR, IE, IT, LT, LU, LV, MT, NL, PL, PT, RO, SE, SI, SK: Unbound.  For Mode 2  In AT, BG, CY, CZ, EE, FI, HR, LT, LV, MT, PL, RO, SI, SK: Unbound. |
| i) 3. Supply services of office support personnel  (CPC 87203) | For Mode 1  In AT, BG, CY, CZ, DE, EE, FI, FR, HR, IT, IE, LT, LV, MT, NL, PL, PT, RO, SE, SI, SK: Unbound.  For Mode 2  In AT, BG, CY, CZ, EE, FI, HR, LT, LV, MT, PL, RO, SK, SI: Unbound. |
| i) 4. Supply services of domestic help personnel, other commercial or industrial workers, nursing and other personnel  (CPCs 87204, 87205, 87206, 87209) | For Modes 1 and 2  In all Member States of the European Union except HU: Unbound.  In HU: None. |
| j) 1. Investigation services  (CPC 87301) | For Modes 1 and 2  In BE, BG, CY, CZ, DE, DK, EE, EL, ES, FI, FR, HR, HU, IE, IT, LT, LU, LV, MT, NL, PL, PT, RO, SI, SK: Unbound. |
| j) 2. Security services  (CPC 87302, 87303, 87304 and 87305) | For Mode 1  In HU: Unbound for CPC 87304, 87305.  In BE, BG, CY, CZ, EE, ES, FI, FR, HR, IT, LT, LV, MT, PT, PL, RO, SI, SK: Unbound.  For Mode 2  In HU: Unbound for CPC 87304, 87305.  In BG, CY, CZ, EE, HR, LT, LV, MT, PL, RO, SI, SK: Unbound. |
| k) Related scientific and technical consulting services  (CPC 8675) | For Mode 1  In BE, BG, CY, DE, DK, EL, ES, FR, IE, IT, LU, MT, NL, PL, PT, RO: Unbound for exploration (in FR: and prospecting) services.  In SI: The exploration for and exploitation of mineral resources, including regulated mining services, are subject to establishment in or citizenship of the EEA, the Swiss Confederation or an OECD Member, or of a third country on condition of material reciprocity. Compliance with the condition of reciprocity is verified by the Ministry responsible for mining.  In HR: Basic geological, geodetic and mining consulting services as well as related environmental protection consulting services on the territory of HR can be carried out only jointly with or through domestic juridical persons.  For Mode 2  None. |
| l) 1. Maintenance and repair of vessels  (part of CPC 8868) | For Mode 1  For maritime transport vessels: In BE, BG, CY, DE, DK, EL, ES, FI, FR, HR, IE, IT, LT, MT, NL, PL, PT, RO, SE, SI: Unbound.  For internal waterways transport vessels: In all Member States of the European Union except in EE, HU, LV: Unbound.  For Mode 2  None. |
| l) 2. Maintenance and repair of rail transport equipment  (part of CPC 8868) | For Mode 1  In AT, BE, BG, DE, CY, CZ, DK, EL, ES, FI, FR, HR, IE, IT, LT, LU, LV, MT, NL, PL, PT, RO, SE, SI, SK: Unbound.  For Mode 2  None. |
| l) 3. Maintenance and repair of motor vehicles, motorcycles, snowmobiles and road transport equipment  (CPC 6112, 6122, part of 8867 and part of 8868) | For Modes 1 and 2  None. |
| l) 4. Maintenance and repair of aircraft and parts thereof  (part of CPC 8868) | For Mode 1  In BE, BG, CY, CZ, DE, DK, EL, ES, FI, FR, HR, IE, IT, LT, LU, MT, NL, PT, RO, SE, SI, SK: Unbound.  For Mode 2  None. |
| l) 5. Maintenance and repair services of metal products, of (non-office) machinery, of (non-transport and non-office) equipment and of personal and household goods [9](#footnote9)  (CPC 633, 7545, 8861, 8862, 8864, 8865 and 8866) | For Modes 1 and 2  None. |
| m) Building cleaning services  (CPC 874) | For Mode 1  In AT, BE, BG, CY, CZ, DE, DK, EE, EL, ES, FI, FR, HR, IE, IT, LU, LV, MT, NL, PL, PT, RO, SE, SI, SK: Unbound.  For Mode 2  None. |
| n) Photographic services  (CPC 875) | For Mode 1  In BG, EE, MT, PL: Unbound for the supply of aerial photographic services.  In HR, LV: Unbound for specialty photographic services (CPC 87504).  For Mode 2  None. |
| o) Packaging services  (CPC 876) | For Modes 1 and 2  None. |
| p) Printing and publishing  (CPC 88442) | For Modes 1 and 2  In SE: Residency requirement for publisher and owner of publishing or printing company applies. |
| q) Convention services  (part of CPC 87909) | For Modes 1 and 2  None. |
| r) 1. Translation and interpretation services  (CPC 87905) | For Mode 1  In FI: Residency in the EEA is required for certified translators.  In PL: Unbound for services of sworn interpreters.  In HU, SK: Unbound for official translation and interpretation.  In HR: Unbound for official documents.  In CY: Unbound.  For Mode 2  None. |
| r) 2. Interior design and other specialty design services  (CPC 87907) | For Mode 1  In DE: Application of the domestic rules on fees and emoluments to all services which are performed from abroad.  For Mode 2  None. |
| r) 3. Collection agency services  (CPC 87902) | For Modes 1 and 2  In BE, BG, CY, CZ, DE, DK, EE, EL, ES, FI, FR, HR, HU, IE, IT, LT, LU, MT, NL, PL, PT, RO, SK, SI, SE: Unbound. |
| r) 4. Credit reporting services  (CPC 87901) | For Modes 1 and 2  In BE, BG, CY, CZ, DE, DK, EE, EL, ES, FI, FR, HR, HU, IE, IT, LT, LU, MT, NL, PL, PT, RO, SK, SI, SE: Unbound. |
| r) 5. Duplicating services  (CPC 87904) [10](#footnote10) | For Mode 1  In AT, BE, BG, CY, CZ, DE, DK, EE, EL, ES, FI, FR, HR, HU, IE, IT, LT, LU, MT, NL, PL, PT, RO, SI, SE, SK: Unbound.  For Mode 2  None. |
| r) 6. Telecommunications consulting services  (CPC 7544) | For Modes 1 and 2  None. |
| r) 7. Telephone answering services  (CPC 87903) | For Modes 1 and 2  None. |
| s) Sales and marketing  t) Computer reservations system (CRS) services | For Modes 1 and 2  EU: Where EU air carriers are not accorded, by CRS services suppliers operating outside EU, equivalent (meaning non-discriminatory) treatment to that provided in the EU, or where EU CRS services suppliers are not accorded, by non-EU air carriers, equivalent treatment to that provided in the EU, measures may be taken to accord equivalent treatment, respectively, to the non-EU air carriers by the CRS services suppliers operating in the EU, or to the non-EU CRS services suppliers by EU air carriers. |
| 2. Communication services |  |
| A. Postal and courier services  (Services relating to the handling [11](#footnote11)  of postal items [12](#footnote12)  according to the following list of subsectors, whether for domestic or foreign destinations: (i) Handling of addressed written communications on any kind of physical medium [13](#footnote13) , including Hybrid mail service and Direct mail; (ii) Handling of addressed parcels and packages [14](#footnote14) ; (iii) Handling of addressed press products [15](#footnote15) ; (iv) Handling of items referred to in (i) to (iii) above as registered or insured mail; (v) Express delivery services [16](#footnote16)  for items referred to in (i) to (iii) above; (vi) Handling of non-addressed items; and (vii) Document exchange [17](#footnote17) . | For Modes 1 and 2  None (conditioned upon comparable binding of existing autonomous liberalisation by Signatory MERCOSUR States). |
| Subsectors (i), (iv) and (v) are however excluded if they fall into the scope of the services which may be reserved for items of correspondence the price of which is less than 5 (five) times the public basic tariff, if they weigh less than 50 (fifty) grams [18](#footnote18) , and for the registered mail service used in the course of judicial or administrative procedures.)  (part of CPC 751, part of 71235 [19](#footnote19)  and part of 73210 [20](#footnote20) ) |  |
| B. Telecommunications services  Telecommunications services exclude services providing, or exercising editorial control over, the content transmitted. |  |
| a) All services which consist in the transmission and reception of electro-magnetic signals by any electromagnetic means [21](#footnote21) , excluding broadcasting [22](#footnote22) | For Modes 1 and 2  None. |
| 3. Construction and Related Engineering Services  (CPC 511, 512, 513, 514, 515, 516, 517 and 518) | For Mode 1  LT: Authorisation required.  CY: Specific conditions apply and authorisation is required.  For Mode 2  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 snowmobiles and parts and accessories thereof  (part of CPC 61111, part of 6113 and part of 6121)  b) Other commission agents' services  (CPC 621) | For Modes 1 and 2  In all Member States of the European Union except in AT, FI, HR, SE, SI: Unbound for distribution of chemical products and of precious metals and stones.  In AT: Unbound for distribution of pyrotechnical goods, of ignitable articles and blasting devices and of toxic substances.  In AT, BG: Unbound for distribution of products for medical use such as medical and surgical devices, pharmaceutical products, medical substances or objects.  In HR: Unbound for the distribution of tobacco products. |
| B. Wholesale trade services  a) Wholesale trade services of motor vehicles, motorcycles and snowmobiles and parts and accessories thereof  (part of CPC 61111, part of 6113 and part of 6121)  b) Wholesale trade services of telecommunications terminal equipment  (part of CPC 7542)  c) Other wholesale trade services  (CPC 622 excluding wholesale trade services of energy products [23](#footnote23) ) | For Mode 1  In AT, BG, FR, PL, RO: Unbound for distribution of tobacco and tobacco products.  In IT: For wholesale trade services, state monopoly on tobacco.  In BG, FI, PL, RO: Unbound for distribution of alcoholic beverages.  In SE: Unbound for retail distribution of alcoholic beverages.  In CY, CZ, FI, FR, RO, SI, SK: Unbound for distribution of pharmaceuticals.  In BG, HU, PL: Unbound for commodity brokers' services.  In FR: For commission agents' services, unbound for traders and brokers working in 17 (seventeen) markets of national interest on fresh food products.  In MT: Unbound for commission agents' services.  In BE, BG, CY, DE, DK, EL, ES, FR, IE, IT, LU, MT, NL, PL, PT, SK: For retailing services, unbound, except for mail order.  In LT: Distribution of pyrotechnics is subject to licensing. Only juridical persons established in the EU may obtain a licence.  In ES: State monopoly for retail sale or supply of tobacco. |
| C. Retailing services [24](#footnote24)  Retailing services of motor vehicles, motorcycles and snowmobiles and parts and accessories thereof  (CPC 61112, part of 6113 and part of 6121)  Retailing services of telecommunications terminal equipment  (part of CPC 7542)  Food retailing services  (CPC 631) |  |
| Retailing services of other (non-energy) goods, except retail sales of pharmaceutical, medical and orthopaedic goods [25](#footnote25)  (CPC 632 excluding 63211 (except for HU) and 63297)  D. Franchising  (CPC 8929) |  |
| 5. Educational services (only privately-funded services) |  |
| A. Primary education services  (CPC 921) | For Mode 1  In BG, CY, FI, FR, HR, IT, MT, RO, SE, SI: Unbound.  For Mode 2  In CY, FI, HR, MT, RO, SE, SI: Unbound. |
| B. Secondary education services  (CPC 922) | For Mode 1  In BG, CY, FI, FR, HR, IT, MT, RO, SE: Unbound.  For Mode 2  In CY, FI, MT, RO, SE: Unbound.  For Modes 1 and 2  In LV: Unbound for education services relating to technical and vocational secondary school-type education services for handicapped students (CPC 9224). |
| C. Higher education services  (CPC 923) | For Mode 1  In AT, BG, CY, FI, MT, RO, SE: Unbound.  In FR: French or another EU nationality is required to teach in a privately funded educational institution. However, foreign nationals may obtain an authorisation from the relevant competent authorities to teach in higher-level educational institutions. Foreign nationals may also obtain an authorisation from the relevant competent authorities in order to establish and operate or manage higher-level educational institutions. Such authorisation is granted on a discretionary basis.  In IT: Nationality requirement for service providers to be authorised to issue diplomas recognised by the State.  For Mode 2  In AT, BG, CY, FI, MT, RO, SE: Unbound.  For Modes 1 and 2  In CZ, SK: Unbound for higher education services, except post-secondary technical and vocational education services (CPC 92310). |
| D. Adult education services  (CPC 924) | For Modes 1 and 2  In CY, FI, MT, RO, SE: Unbound.  For Mode 1  In AT: Unbound for adult education services by means of radio or television broadcasting. |
| E. Other education services  (CPC 929) | For Modes 1 and 2  In AT, BE, BG, CY, DE, DK, EE, EL, ES, FI, FR, HU, IE, IT, LT, LU, LV, MT, NL, PL, PT, RO, SE, SI: Unbound.  For Mode 1  In HR: None for correspondence education or education via telecommunications. |
| 6. Environmental services  A. Waste water services  (CPC 9401) [26](#footnote26)  B. Solid or hazardous waste management, excluding cross-border transport of hazardous waste  a) Refuse disposal services  (CPC 9402)  b) Sanitation and similar services  (CPC 9403)  C. Protection of ambient air and climate  (CPC 9404) [27](#footnote27) | For Mode 1  EU: Unbound, except for consulting services.  For Mode 2  None. |
| D. Remediation and clean-up of soil and waters  a) Treatment, remediation of contaminated or polluted soil and water  (part of CPC 94060) [28](#footnote28)  E. Noise and vibration abatement  (CPC 9405)  F. Protection of biodiversity and landscape  a) Nature and landscape protection services  (part of CPC 9406)  G. Other environmental and ancillary services  (CPC 94090) |  |
| 7. Financial services |  |
| A. Insurance and insurance-related services | For Modes 1 and 2  In AT, BE, CZ, DE, DK, EL, ES, FI, FR, HU, IE, IT, LU, NL, PL, PT, RO, SK, SE, SI: Unbound for direct insurance services, except for insurance of risks relating to:  (a)    maritime shipping, commercial aviation and space launching and freight (including satellites), with insurance to cover any or all of the following: the goods being transported, the vehicle transporting the goods and any liability arising therefrom; or  (b)    goods in international transit.  In AT: Promotional activity and intermediation on behalf of a subsidiary not established in the EU or of a branch not established in AT (except for reinsurance and retrocession) are prohibited. Compulsory air insurance, except for insurance of international commercial air transport, can be underwritten only by a subsidiary established in the EU or by a branch established in AT.  In DK: Compulsory air transport insurance can be underwritten only by firms established in the EU. Persons or companies (including insurance companies) may not, for business purposes in DK, assist in effecting direct insurance for persons resident in DK, for Danish ships or for property in DK, other than insurance companies licensed by Danish law or by Danish competent authorities. |
|  | In DE: Compulsory air insurance policies can be underwritten only by a subsidiary established in the EU or by a branch established in DE. If a foreign insurance company has established a branch in DE, it may conclude insurance contracts in DE relating to international transport only through the branch established in DE.  In FR: Insurance of risks relating to ground transport may be underwritten only by insurance firms established in the EU.  In PL: Unbound, except for reinsurance, retrocession and insurance of goods in international trade.  In PT: Air and maritime transport insurance, covering goods, aircraft, hull and liability, can be underwritten only by firms established in the EU. Only persons or companies established in the EU may act as intermediaries for such insurance business in PT.  In RO: Reinsurance on international market is allowed only if the reinsured risk cannot be placed on the Romanian market.  SK: Air and maritime transport insurance, covering the aircraft or vessel and responsibility, can be underwritten only by insurance companies established in the EU or by the branch office of the insurance companies not established in the EU authorised in SK. |
|  | For Mode 1  In AT, BE, CZ, DE, DK, EL, ES, FI, FR, HU, IE, IT, LU, NL, PT, RO, SK, SE, SI: Unbound for direct insurance intermediation services, except for insurance of risks relating to:  (a)    maritime shipping, commercial aviation and space launching and freight (including satellites), with such insurance to cover any or all of the following: the goods being transported, the vehicle transporting the goods and any liability arising therefrom; or  (b)    goods in international transit.  In BG: Unbound for direct insurance, except for services supplied by foreign suppliers to foreign persons in the territory of BG. Transport insurance covering goods, insurance of vehicles as such and liability insurance regarding risks located in BG may not be underwritten by foreign insurance companies directly. A foreign insurance company may conclude insurance contracts only through a branch in the EU. Unbound for deposit insurance and similar compensations schemes, as well as mandatory insurance schemes.  In CY, LV, MT: Unbound for direct insurance services except for insurance of risks relating to:  (a)    maritime shipping, commercial aviation and space launching and freight (including satellites), with such insurance to cover any or all of the following: the goods being transported, the vehicle transporting the goods and any liability arising therefrom; or  (b)    goods in international transit. |
|  | In LT: Unbound for direct insurance services, except for insurance of risks relating to:  (a)    maritime shipping, commercial aviation and space launching and freight (including satellites), with such insurance to cover any or all of the following: the goods being transported, the vehicle transporting the goods and any liability arising therefrom; or  (b)    goods in international transit, except if related to land transport where the risk is located in LT.  In BG, LT, LV, PL: Unbound for insurance intermediation.  In FI: Only insurers having their head office in the EU or having their branch in FI may offer direct insurance (including co-insurance) services. The supply of insurance broker services is subject to a permanent place of business in the EU. At least ½ (one half) of the members of the board of directors and the supervisory board, and the managing director of an insurance company providing statutory pension insurance shall have their place of residence in the EEA, unless the competent authorities have granted an exemption. At least 1 (one) auditor shall have their permanent residence in the EEA. The general agent of an insurance company of Signatory MERCOSUR States must have their place of residence in FI, unless the company has its head office in the EU. |
|  | In HR: Unbound for direct insurance and direct insurance intermediation services, except:  (a)    for the supply of life insurance to foreign persons residing in HR;  (b)    for the supply of non-life insurance HR other than automobile liability to foreign persons residing in HR; and  (c)    for the supply of non-life insurance for marine, aviation, transport.  In HU: The supply of direct insurance in the territory of HU by insurance companies not established in the EU is allowed only through a branch office registered in HU.  In IT: Unbound for the actuarial profession. Transport insurance of goods, insurance of vehicles as such and liability insurance regarding risks located in IT may be underwritten only by insurance companies established in the EU. This reservation does not apply to international transport involving imports into IT.  In SE: The supply of direct insurance is allowed only through an insurance service supplier authorised in SE, provided that the foreign service supplier and the Swedish insurance company belong to the same group of companies or have an agreement of cooperation between them.  In ES: Residence or 2 (two) years of experience is required for the actuarial profession. |
|  | For Mode 2  In AT, BE, BG, CY, CZ, DE, DK, EL, ES, FI, FR, HU, IE, IT, LU, MT, NL, PL, PT, RO, SK, SE, SI: Unbound for intermediation.  In BG: For direct insurance, Bulgarian natural and juridical persons, as well as foreign persons who conduct business activity in the territory of BG, may conclude insurance contracts only with suppliers which are licensed to conduct insurance activity in BG with respect to their activity in BG. Insurance compensation resulting from these contracts shall be paid in BG. Unbound for deposit insurance and similar compensations schemes, as well as mandatory insurance schemes, apply.  In HR: Unbound for direct insurance and direct insurance intermediation services, except:  (a)    regarding life insurance, for the ability of foreign persons residing in HR to obtain life insurance;  (b)    regarding non-life insurance, for the ability of foreign persons residing in HR to obtain non-life insurance other than automobile liability and for personal or property risk insurance that is not available in HR; companies purchasing insurance abroad in connection with investment works abroad including the equipment for those works; for ensuring the return of foreign loans (collateral insurance); personal and property insurance of wholly-owned enterprises and joint ventures which perform an economic activity in a foreign country, if it is in accordance with the regulations of that country or it is required by its registration; ships under construction and overhaul if it is stipulated by the contract concluded with the foreign client (buyer); and |
|  | (c)    for the supply of non-life insurance for marine, aviation and transport.  In IT: Transport insurance of goods, insurance of vehicles as such and liability insurance regarding risks located in IT may be underwritten only by insurance companies established in the EU. This reservation does not apply to international transport involving imports into IT. |
| B. Banking and other financial services (excluding insurance) | For Mode 1  In AT, BE, BG, CZ, DE, DK, EL, ES, FI, FR, HU, IE, IT, LU, NL, PL, PT, SE, SK: Unbound, except for the provision of financial information and financial data processing and for advisory and other auxiliary services excluding intermediation.  In BE: Establishment in BE is required for the provision of investment advisory services.  In BG: Limitations and conditions relating to the use of telecommunications network may apply.  In CY: Unbound, except for trading of transferable securities, for provision of financial information and financial data processing and for advisory and other auxiliary services excluding intermediation.  In EE: For acceptance of deposits, authorisation by the Estonian Financial Supervision Authority and registration under Estonian Law as a joint-stock company, a subsidiary or a branch, apply is required.  The establishment of a specialised management company is required to perform the activities of management of investment funds and only firms having their registered office in the EU may act as depositories of the assets of investment funds.  In HR: Unbound, except for lending, financial leasing, payment and money transmission services, guarantees and commitments, money broking, provision and transfer of financial information and advisory and other auxiliary financial services, excluding intermediation. |
|  | In LT: The establishment of a specialised management company is required to perform the activities of management of unit trusts and investment companies and only firms having their registered office in the EU may act as depositories of the assets of investment funds.  In IE: The provision of investment services or investment advice requires either (a) authorisation in IE, which normally requires that the entity be incorporated or be a partnership or a sole trader, in each case with a head or registered office in IE (authorisation may not be required in certain cases, for example, if a foreign service supplier has no commercial presence in IE and the service is not provided for private individuals); or (b) authorisation in another Member State of the European Union in accordance with Directive 2014/65/EU of the European Parliament and of the Council of 15 May 2014 on markets in financial instruments and amending Directive 2002/92/EC and Directive 2011/61/EU, OJ L 173, 12.6.2014, p. 349.  In IT: Unbound for financial salespersons "promotori di servizi finanziari".  In LV: Unbound, except for participation in issue of all kinds of securities, for provision of financial information and financial data processing and for advisory and other auxiliary services, excluding intermediation. |
|  | In LT: Commercial presence is required for pension fund management.  In MT: Unbound, except for acceptance of deposits, for lending of all types, for provision of financial information and financial data processing and for advisory and other auxiliary services excluding intermediation.  In PL: For the provision and transfer of financial information and financial data processing and related software, requirement to use the public telecommunications network or the network of another authorised operator applies.  In RO: Unbound for financial leasing, for trading of money market instruments, foreign exchange, derivative products, exchange rate and interest rate instruments, transferable securities and other negotiable instruments and financial assets, for the participation in issuing of all kinds of securities, for asset management and for settlement and clearing services for financial assets. Payments and money transmission services are allowed only through a bank established in RO. |
|  | In SI:  (a)    Participation in issue of Treasury bonds, pension fund management: Unbound.  (b)    Unbound, except for: lending of all types; the acceptance of guarantees and commitments from foreign credit institutions by domestic legal entities and sole proprietors; the provision and transfer of financial information, and financial data processing and related software by suppliers of other financial services; and advisory and other auxiliary financial services relating to banking and other financial services.  Members of the Slovenian Stock Exchange must be incorporated in SI or be branches of foreign investment firms or banks.  A pension scheme may be provided by a mutual pension fund (which is not a legal entity and is therefore managed by an insurance company, a bank or a pension company), a pension company or an insurance company. Additionally, a pension scheme may also be offered by pension scheme providers established in accordance with the regulations applicable in a Member State of the European Union. |
|  | For Mode 2  In BG: Limitations and conditions relating to the use of telecommunications network may apply.  In PL: For the provision and transfer of financial information and financial data processing and related software, a requirement to use the public telecommunications network or the network of other authorised operator applies. |
| 8. Health services and social services  (only privately-funded services) | EU: Unbound with respect to activities or services forming part of a public retirement plan or statutory system of social security. |
| A. Hospital services  (CPC 9311)  C. Residential health facilities other than hospital services  (CPC 93193) | For Mode 1  In AT, BE, BG, DE, CY, CZ, DK, EE, EL, ES, FI, FR, HR, IE, IT, LT, LU, LV, MT, NL, PL, PT, RO, SE, SI, SK: Unbound.  For Mode 2  None. |
| D. Social services  (CPC 933) | For Mode 1  In AT, BE, BG, CY, CZ, DE, DK, EE, EL, ES, FI, HR, HU, IE, IT, LU, MT, PL, PT, RO, SE, SI, SK: Unbound.  In FR: Unbound for social services other than services relating to convalescent and rest houses and old people's homes.  For Mode 2  In BE: Unbound except for convalescent and rest houses and old people's homes. |
| 9. Tourism and travel related service |  |
| A. Hotel, restaurants and Catering  (CPC 641, 642 and 643)  excluding catering in air transport services [29](#footnote29) | For Mode 1  In AT, BE, BG, CY, CZ, DE, DK, EL, ES, FR, IE, IT, LT, LU, LV, MT, NL, PL, PT, RO, SK, SE, SI: Unbound except for catering.  In HR: Unbound.  For Mode 2  None. |
| B. Travel agencies and tour operators services  (including tour managers)  (CPC 7471) | For Mode 1  In BG, CY, HU: Unbound.  For Mode 2  None. |
| C. Tourist guides services  (CPC 7472) | For Mode 1  In BG, CY, CZ, HU, IT, LT, MT, PL, SI, SK: Unbound.  In FR: Nationality of a Member State of the European Union for the provision of tourist guide services in its territory.  In ES: Nationality requirement applies.  For Mode 2  None. |
| 10. Recreational, cultural and sporting services (other than audio-visual services) |  |
| A. Entertainment services (including theatre, live bands, circus and discotheque services)  (CPC 9619) | For Mode 1  In BE, BG, CY, CZ, DE, DK, EE, EL, ES, FI, FR, HR, HU, IE, IT, LT, LU, LV, MT, NL, PL, PT, RO, SI, SK: Unbound.  For Mode 2  In CY, CZ, FI, HR, MT, PL, RO, SI, SK: Unbound.  In BG: Unbound, except for theatrical producer, singer group, band and orchestra entertainment services (CPC  [96191](http://unstats.un.org/unsd/cr/registry/regcs.asp?Cl=9&Lg=1&Co=96191) ); services provided by authors, composers, sculptors, entertainers and other individual artists (CPC  [96192](http://unstats.un.org/unsd/cr/registry/regcs.asp?Cl=9&Lg=1&Co=96192) ); and ancillary theatrical services (CPC  [96193](http://unstats.un.org/unsd/cr/registry/regcs.asp?Cl=9&Lg=1&Co=96193) ).  In EE: Unbound for other entertainment services (CPC  [96199](http://unstats.un.org/unsd/cr/registry/regcs.asp?Cl=9&Lg=1&Co=96193) ), except for cinema theatre services.  In LT, LV: Unbound, except for cinema theatre operation services (part of CPC  [96199](http://unstats.un.org/unsd/cr/registry/regcs.asp?Cl=9&Lg=1&Co=96193) ). |
| B. News and press agencies services  (CPC 962) | For Mode 1  In BG, CY, CZ, HU, LT, PL, RO, SK: Unbound.  For Mode 2  In BG, CY, CZ, HU, LT, MT, PL, RO, SI, SK: Unbound. |
| C. Libraries, archives museums and other cultural services  (CPC 963) | For Mode 1  In BE, BG, CY, CZ, DE, DK, EE, EL, ES, FI, FR, HR, HU, IE, IT, LT, LU, LV, MT, NL, PL, PT, RO, SE, SI, SK: Unbound.  For Mode 2  In BE, BG, CY, CZ, DE, DK, EL, ES, FI, FR, HR, HU, IE, IT, LU, LV, MT, NL, PL, PT, RO, SE, SI, SK: Unbound. |
| D. Sporting services  (CPC 9641) | For Modes 1 and 2  In AT: Unbound for ski school services and mountain guide services.  In BG, CZ, HR, LV, MT, PL, RO, SK: Unbound.  For Mode 1  In CY, EE: Unbound. |
| E. Recreation park and beach services  (CPC 96491) | For Modes 1 and 2  None. |
| 11. Transport services |  |
| A. Maritime transport  a) International passenger transportation  (CPC 7211 except national cabotage transport [30](#footnote30) ).  b) International freight transportation  (CPC 7212 except national cabotage transport [31](#footnote31) ) | For Modes 1 and 2  EU: None. |
| D. Road transport  a) Passenger transportation  (CPC 7121 and 7122)  b) Freight transportation  (CPC 7123, excluding transportation of postal and courier items on own account [32](#footnote32) ) | For Mode 1  EU: Unbound.  For Mode 2  None. |
| E. Pipeline transport of goods other than fuel [33](#footnote33)  (CPC 7139) | For Mode 1  EU: Unbound.  For Mode 2  In AT, BE, BG, CY, CZ, DE, DK, EE, EL, ES, FI, FR, IE, IT, LU, LV, MT, NL, PL, PT, RO, SK, SE, SI: Unbound. |
| 12. Services auxiliary to transport [34](#footnote34) |  |
| A. Services auxiliary to maritime transport  a) Maritime cargo handling services  b) Storage and warehousing services  (part of CPC 742)  c) Customs clearance services  d) Container station and depot Services  e) Maritime agency services  f) Maritime freight forwarding services  g) Rental of vessels with crew  (CPC 7213) | For Mode 1  EU: Unbound for maritime cargo handling services and pushing and towing services.  EU: None, except residency requirement for customs clearance services.  In AT, BG, CY, CZ, DE, EE, HU, LT, MT, PL, RO, SE, SI, SK: Unbound for rental of vessels with crew.  In HR: Unbound, except for freight transport agency services.  For Mode 2  None. |
| h) Pushing and towing services  (CPC 7214)  i) Supporting services for maritime transport  (part of CPC 745)  j) Other supporting and auxiliary services  (part of CPC 749) |  |
| C. Services auxiliary to rail transport  a) Cargo-handling services  (part of CPC 741)  b) Storage and warehouse services  (part of CPC 742)  c) Freight transport agency services  (part of CPC 748)  d) Pushing and towing services  (CPC 7113)  e) Supporting services for rail transport services  (CPC 743)  f) Other supporting and auxiliary services  (part of CPC 749) | For Mode 1  EU: Unbound for pushing and towing services.  In HR: Unbound, except for freight transport agency services.  For Mode 2  None. |
| D. Services auxiliary to road transport  a) Cargo-handling services  (part of CPC 741)  b) Storage and warehouse services  (part of CPC 742)  c) Freight transport agency services  (part of CPC 748)  d) Rental of commercial road vehicles with operators  (CPC 7124)  e) Supporting services for road transport  (CPC 744)  f) Other supporting and auxiliary services  (part of CPC 749) | For Mode 1  In AT, BG, CY, CZ, EE, HU, LT, LV, MT, PL, RO, SE, SI, SK: Unbound for rental of commercial road vehicles with operators.  In HR: Unbound, except for freight transport agency services and supporting services for road transport.  For Mode 2  None. |
| E. Services auxiliary to air transport services |  |
| a) Ground-handling services (including catering services) | For Mode 1  EU: Unbound, except for catering.  For Mode 2  In BG, CY, CZ, HR, HU, MT, PL, RO, SI, SK: Unbound. |
| b) Storage and warehouse services  (part of CPC 742) | For Modes 1 and 2  None. |
| c) Freight transport agency services  (part of CPC 748) | For Modes 1 and 2  None. |
| F. Services auxiliary to pipeline transport of goods other than fuel [35](#footnote35)  a) Storage and warehouse services of goods other than fuel transported by pipelines  (part of CPC 742) | For Mode 1  In AT, BE, BG, CY, CZ, DE, DK, EL, ES, FI, FR, HR, IE, IT, LT, LU, MT, NL, PL, PT, RO, SE, SI, SK: Unbound.  For Mode 2  None. |
| 13. Other transport services |  |
| Provision of combined transport service | In all Member States of the European Union except AT, BG, CY, CZ, EE, HU, LT, LV, MT, PL, RO, SE, SI, SK: None, without prejudice to the limitations inscribed in this list affecting any given mode of transport.  In AT, BG, CY, CZ, EE, HR, HU, LT, LV, MT, PL, RO, SE, SI, SK: Unbound. |
| 14. Energy services |  |
| A. Services incidental to mining  (CPC 883) [36](#footnote36) | For Modes 1 and 2  None.  In SI: The exploration for and exploitation of mineral resources, including regulated mining services, are subject to establishment in or citizenship of the EEA, the Swiss Confederation or an OECD Member or of a third country on condition of material reciprocity. Compliance with the condition of reciprocity is verified by the Ministry responsible for mining.  In SK: For mining, activities related to mining and geological activity, incorporation is required (no branching). |
| B. Pipeline transportation of fuels  (CPC 7131) | For Mode 1  EU: Unbound.  For Mode 2  In AT, BE, BG, CY, CZ, DE, DK, EE, EL, ES, FI, FR, IE, IT, LU, LV, MT, NL, PL, PT, RO, SE, SI, SK: Unbound. |
| C. Storage and warehouse services of fuels transported through pipelines  (part of CPC 742) | For Mode 1  In AT, BE, BG, CY, CZ, DE, DK, EL, ES, FI, FR, HR, IE, IT, LT, LU, MT, NL, PL, PT, RO, SE, SI, SK: Unbound.  For Mode 2  None. |
| D. Wholesale trade services of solid, liquid and gaseous fuels and related products  (CPC 62271)  and wholesale trade services of electricity, steam and hot water | For Mode 1  EU: Unbound for wholesale trade services of electricity, steam and hot water.  In SK: Unbound for direct branching (incorporation is required) for liquid and gaseous fuels.  For Mode 2  None. |
| E. Retailing services of motor fuel  (CPC 613) | For Mode 1  EU: Unbound.  For Mode 2  None. |
| F. Retail sales of fuel oil, bottled gas, coal and wood  (CPC 63297)  and retailing services of electricity, (non-bottled) gas, steam and hot water | For Mode 1  EU: Unbound for retailing services of electricity, (non-bottled) gas, steam and hot water.  In BE, BG, CY, CZ, DE, DK, EL, ES, FR, IE, IT, LU, MT, NL, PL, PT, SK: For retail sales of fuel oil, bottled gas, coal and wood, unbound except for mail order (none for mail order).  For Mode 2  None. |
| G. Services incidental to energy distribution  (CPC 887) | For Mode 1  EU: Unbound, except for consultancy services (none for consultancy services).  For Mode 2  None. |
| 15. Other services not included elsewhere |  |
| a) Washing, cleaning and dyeing services  (CPC 9701) | For Mode 1  EU: Unbound.  For Mode 2  None. |
| b) Hairdressing services  (CPC 97021) | For Mode 1  EU: Unbound.  For Mode 2  None. |
| c) Cosmetic treatment, manicuring and pedicuring services  (CPC 97022) | For Mode 1  EU: Unbound.  For Mode 2  None. |
| d) Other beauty treatment services not elsewhere classified  (CPC 97029) | For Mode 1  EU: Unbound.  For Mode 2  None. |
| e) Spa services and non therapeutical massages, to the extent that they are provided as relaxation physical well-being services and not for medical or rehabilitation purposes [37](#footnote37)  (CPC ver. 1.0 97230) | For Mode 1  EU: Unbound.  For Mode 2  None. |
| g) Telecommunications connection services  (CPC 7543) | For Modes 1 and 2  None. |

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

ANNEX 10-B

EUROPEAN UNION

LIST OF COMMITMENTS ON ESTABLISHMENT 
  
IN CONFORMITY WITH ARTICLES 10.3 AND 10.4

1.
   The list of commitments in this Annex indicates the economic activities liberalised pursuant to Articles 10.3 and 10.4 and specifies the market access and national treatment limitations that apply to enterprises and investors of MERCOSUR in those activities by means of reservations. The list in this Annex is composed of two columns containing the following elements, respectively:

(a)
   the sector or subsector in which the commitment is undertaken by the European Union, and the scope of liberalisation to which the reservations apply; and

(b)
   a description of the applicable reservations.

2.
   Establishment in sectors or subsectors covered by this Agreement and not mentioned in the list in this Annex is not committed.

3.
   For the purposes of this Annex, when identifying individual sectors and subsectors:

(a)
   "CPC" means the Provisional Central Products Classification as defined in Article 1.3(c);

  

(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° 77, CPC ver 1.0, 1998; and

(c)
   "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° 4, ISIC REV 3.1, 2002.

4.
   The list in this Annex does not include measures relating to qualification requirements and procedures, technical standards and licensing requirements and procedures if they do not constitute a market access or a national treatment limitation within the meaning of Article 10.3 or Article 10.4 respectively. Those measures (for example, need to obtain a licence, universal service obligations, need to obtain recognition of qualifications in regulated sectors, need to pass specific examinations, including language examinations, and 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 enterprises and investors of a Signatory MERCOSUR State.

5.
   The European Union takes commitments with respect to market access commitments as set out in Article 10.3(1), differentiated by its Member States, if applicable.

6.
   For greater certainty, for the European Union, the obligation to grant national treatment does not entail the requirement to extend to natural or juridical persons of a Signatory MERCOSUR State the treatment granted in a Member State of the European Union, pursuant to the Treaty on the Functioning of the European Union, or to any measure adopted pursuant to that Treaty, including the implementation of that Treaty or measures in the Member States of the European Union, to:

(a)
   natural persons or residents of a Member State of the European Union; or

  

(b)
   juridical persons constituted or organised under the law of another Member State of the European Union or that of the European Union and having their registered office, central administration or principal place of business in a Member State of the European Union.

Such national treatment is granted to juridical persons which are constituted or organised under the law of a Member State of the European Union or that of the European Union and have their registered office, central administration or principal place of business in a Member State of the European Union, including those which are owned or controlled by natural or juridical persons of a Signatory MERCOSUR State.

7.
   The following abbreviations are used in the list in this Annex:

–
   EU
   European Union, including all its Member States

–
   EEA
   European Economic Area

–
   AT
   Austria

–
   BE
   Belgium

–
   BG
   Bulgaria

–
   CY
   Cyprus

–
   CZ
   Czechia

–
   DE
   Germany

–
   DK
   Denmark

–
   EE
   Estonia

–
   EL
   Greece

–
   ES
   Spain

–
   FI
   Finland

–
   FR
   France

–
   HR
   Croatia

  

–
   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

|  |  |
| --- | --- |
| Sector or subsector | Description of reservations |
| ALL SECTORS | Real estate  In all Member States of the European Union except AT, BG, CY, CZ, DE, DK, EE, EL, FI, HU, IE, IT, LV, LT, MT, PL, RO, SI, SK, ES: None.  In AT: The acquisition, purchase as well as rent or lease of real estate by foreign natural persons and juridical persons requires an authorisation by the competent regional authorities ("Länder") which will consider whether important economic, social or cultural interests are affected or not.  In BG: Foreign natural and juridical persons (including branches thereof) cannot acquire ownership of land. Bulgarian juridical persons with foreign participation cannot acquire ownership of agricultural land. Foreign juridical persons and foreign citizens with permanent residence abroad can acquire ownership of buildings and limited property rights [38](#footnote38)  of real estate, subject to the permission of the Ministry of Finance. The permission requirement does not apply to persons who have made investments in Bulgaria. Foreign citizens with permanent residence abroad, foreign juridical persons and enterprises in which foreign participation ensures a majority in adopting decisions or blocks the adoption of decisions, can acquire real estate property rights in specific geographic regions designated by the Council of Ministers, subject to permission. |
|  | In CY: Unbound.  In CZ: Agricultural and forest land can be acquired by foreign natural and juridical persons with permanent residence in Czechia. Specific rules apply to the agricultural and forest land in state ownership.  In DE: Certain conditions of reciprocity may apply.  In DK: Limitations on real estate purchase by non‑resident physical and legal entities. Limitations on agricultural estate purchased by foreign physical and legal entities.  In EE: Unbound for acquisition of agricultural and forest land [39](#footnote39) .  In EL: According to Law No. 1892/90, permission from the Minister of Defence is needed for a citizen to acquire land in areas near borders.  In FI: (Åland Islands): Restrictions on the right of natural persons who do not enjoy regional citizenship in Åland, and of juridical persons, to acquire and hold real property on the Åland Islands without permission by the competent authorities of the islands. Restrictions on the right of establishment and the right to provide services by natural persons who do not enjoy regional citizenship in Åland, or by any juridical person, without permission by the competent authorities of the Åland Islands. |
|  | In HR: Unbound for acquisition of real estate by service suppliers not established and incorporated in Croatia. Acquisition of real estate necessary for the supply of services by companies established and incorporated in Croatia as legal persons is allowed. Acquisition of real estate necessary for the supply of services by branches requires the approval of the Ministry of Justice. Agricultural land cannot be acquired by foreigners.  In HU: Limitations on acquisition of land and real estate by foreign investors [40](#footnote40) .  In IE: Prior written consent of the Land Commission is necessary for the acquisition of any interest in Irish land by domestic or foreign companies or foreign nationals. Where such land is for industrial use (other than agricultural industry), this requirement is waived subject to certification to this effect from the Minister for Enterprise, Trade and Employment. This law does not apply to land within the boundaries of cities and towns.  In IT: The purchase of real estate by foreign natural and juridical persons is subject to a condition of reciprocity.  In LV: Acquisition of land is unbound; land lease not exceeding 99 (ninety-nine) years is permitted. |
|  | In LT: Acquisition of land is unbound [41](#footnote41) .  In MT: The requirements of Maltese laws and regulations regarding acquisition of real property shall continue to apply.  In PL: Acquisition of real estate, direct or indirect, by foreigners (a natural or foreign legal person) requires permission. Acquisition of state-owned property is unbound (for example the regulations governing the privatisation process).  In RO: Natural persons not having Romanian citizenship and residence in Romania, as well as legal persons not having Romanian nationality and their headquarters in Romania, cannot acquire ownership over any kind of land plots, through inter vivos acts.  In SI: Juridical persons, established Slovenia with foreign capital participation, may acquire real estate in the territory of Slovenia. Branches [42](#footnote42)  established in Slovenia by foreign persons may only acquire real estate, except land, necessary for the conduct of the economic activities for which they are established. |
|  | In SK: Limitations on real estate acquisition by foreign physical and legal entities. Foreign entities may acquire real property through establishment of Slovak legal entities or participation in joint ventures. Unbound for land, including for example natural resources, lakes, rivers, public roads.  In ES: foreign investment in activities directly related to real estate investments of diplomatic missions by States that are not members of the EU require an administrative authorisation from the Spanish Council of Ministers, unless there is a reciprocal liberalisation agreement in place. |
| ALL SECTORS | Public utilities  EU: Services considered as public utilities at a national or local level may be subject to public monopolies or to exclusive rights granted to private operators [43](#footnote43)   [44](#footnote44) . |
| ALL SECTORS | Types of establishment  EU: Treatment accorded to subsidiaries (of juridical persons of a Signatory MERCOSUR State) formed in accordance with the law of the Member States of the European Union and having their registered office, central administration or principal place of business within the Union is not extended to branches or agencies established in the Member States of the European Union by juridical persons of a Signatory MERCOSUR State [45](#footnote45) .  In BG: The establishment of foreign service suppliers, including joint ventures, may only take the form of limited liability company or joint stock company with at least two shareholders. Establishment of branches is subject to authorisation. Unbound for representative offices. Representative offices may not engage in economic activity. In enterprises where the public (state or municipal) share in the equity capital exceeds 30 % (thirty per cent), the transfer of these shares to third parties needs authorisation.  In CY: full admission to the Bar is required for the practice of legal services in respect of domestic (EU and Member States of the European Union) law, including representation before courts. Residency (commercial presence) and EU nationality is required in order to obtain full admission to the Bar. Only advocates enrolled in the Bar may be partners or shareholders or members of the Board of Directors in a law company in Cyprus. |
|  | In EE: At least half of the members of the management board shall have their residence in the EU.  In FI: A national of a Signatory MERCOSUR State carrying out trade as a partner in a Finnish limited or general partnership needs a trade permit and has to be permanently resident in the EU. For all sectors except telecommunications services, nationality and residency are required for at least half of the ordinary and deputy members of the board of directors and for the managing director; however, exemptions may be granted to certain companies. For telecommunications services, permanent residency is required for half of the founders and half of the members of the board of directors and for the managing director. If the founder is a juridical person, that juridical person is also subject to a residency requirement. If an organisation of a Signtory MECOSUR State intends to carry on business or trade by establishing a branch in Finland, a trade permit is required. A permission to act as a founder of a limited company is required for an organisation of a Signatory MERCOSUR State or a natural person who is not a citizen of the EU.  In FR: The managing director of an industrial, commercial or artisanal activity, if not a holder of a residency permit, needs a specific authorisation.  In HU: Commercial presence should take the form of limited liability company, joint‑stock company or representative office. Initial entry as branch is not permitted, except for financial services. |
|  | In IT: Access to industrial, commercial and artisanal activities is subject to a residence permit and specific authorisation to pursue the activities.  In BG, PL: The scope of operations of a representative office may only encompass advertising and promotion of the foreign parent company represented by the office.  In PL: With the exception of financial services, unbound for branches. Investors of a Signatory MERCOSUR State can undertake and conduct economic activity only in the form of a limited partnership, limited joint-stock partnership, limited liability company and joint-stock company (in the case of legal services, only in the form of registered partnership and limited partnership). Foreign service suppliers may set up representative offices with their seat in Poland. The scope of action of a representative office may only encompass carrying out activity to advertise and promote the foreign service suppliers.  In RO: The sole administrator or the chairman of the board of administration as well as half of the total number of administrators of the commercial companies shall be Romanian citizens unless otherwise stipulated in the company contract or its statutes. The majority of the commercial companies' auditors and their deputies shall be Romanian citizens. |
|  | In SE: A foreign company, which has not established a legal entity in Sweden or is conducting its business through a commercial agent, shall conduct its commercial operations through a branch, registered in Sweden, with independent management and separate accounts. The managing director and the vice-managing director, of the branch, must reside in the EEA. A natural person not resident in the EEA, who conducts commercial operations in Sweden, shall appoint and register a resident representative responsible for the operations in Sweden. Separate accounts shall be kept for the operations in Sweden. The competent authority may in individual cases grant exemptions from the branch and residency requirements. Building projects with duration of less than 1 (one) year, conducted by a company located or a natural person residing outside the EEA, are exempted from the requirements of establishing a branch or appointing a resident representative. A limited liability company may be established in Sweden by a natural person resident within the EEA, by a Swedish legal person or by a legal person that has been formed according to the law in a state within the EEA and that has its registered office, headquarters or principal place of business within the EEA. A partnership may be a founder only if all owners with unlimited personal liability are resident within the EEA. Founders outside the EEA may apply for permission from the competent authority. For limited liability companies and co-operative economic associations, at least 50 % (fifty per cent) of the members of the board of directors, at least 50 % (fifty per cent) of the deputy board members, the managing director, the vice-managing director, and at least one of the persons authorised to sign for the company, if any, must reside within the EEA. The competent authority may grant exemptions from this requirement. If none of the company's or society's representatives reside in Sweden, the board must appoint and register a person resident in Sweden, who has been authorised to act as an address for service on behalf of the company or society. Corresponding conditions apply to the establishment of all other types of legal entities. |
|  | In SK: A natural person of a Signatory MERCOSUR State whose name is to be registered in the Commercial Register as a person authorised to act on behalf of the entrepreneur is required to submit residence permit for the Slovak Republic. |
| ALL SECTORS | Investment  EU: Unbound with respect to activities or services forming part of a public retirement plan or statutory system of social security.  In BG: In enterprises where the public (state or municipal) share in the equity capital exceeds 30 % (thirty per cent), the transfer of these shares to third parties needs authorisation. Certain economic activities related to the exploitation or use of state or public property are subject to concessions granted under the provisions of the Concessions Act. Foreign investors cannot participate in privatisation. Foreign investors and Bulgarian juridical persons with controlling foreign participation require permission for: a) prospecting, development or extraction of natural resources from the territorial seas, the continental shelf or the exclusive economic zone; and b) acquisition of a controlling equity interest in companies engaged in any of the activities specified under "a)". |
|  | In CY: Entities with foreign participation must have paid up capital commensurate with their finance requirements and non‑residents must finance their contribution through the importation of foreign exchange. If the non-resident participation exceeds 24 % (twenty-four per cent), any additional financing for working capital requirements or otherwise should be raised from local and foreign sources in proportion to the participation of residents and non‑residents in the entity's equity. In the case of branches of foreign companies, all capital for the initial investment must be provided from foreign sources. Borrowing from local sources is only permitted after the initial implementation of the project, for financing working capital requirements.  In FI: Acquisition of shares by foreign owners giving more than one third of the voting rights of a major Finnish company or a major business undertaking (with more than 1 000 (one thousand) employees, with a turnover exceeding 168 (one hundred and sixty eight) million Euros or with a balance sheet total [46](#footnote46)  exceeding 168 (one hundred and sixty eight million Euros is subject to confirmation by the Finnish authorities. This confirmation may be denied only if an important national interest would be jeopardised. These limitations do not apply to telecommunications services. |
|  | In FR: Pursuant to articles L151-1 and R153-1 sec of the financial and monetary code, foreign investments in France in sectors listed in article R153-2 of the financial and monetary code are subject to prior approval from the Minister for the Economy. France reserves the right to limit foreign participation in newly privatised companies to a variable amount, determined by the government of France on a case by case basis, of the equity offered to the public.  In HU: Unbound for foreign participation in newly privatised companies.  In IT: Exclusive rights may be granted to or maintained in respect of newly privatised companies. Voting rights in newly privatised companies may be restricted in some cases. For a period of 5 (five) years from the date of entry into force of this Agreement, the acquisition of large equity stakes of companies operating in the fields of defence, transport services, telecommunications and energy may be subject to the approval of the competent authorities.  In LT: Enterprises of strategic importance to national security which must belong to the State by the right of ownership (proportion of capital which may be held by private national or foreign persons conforming to national security interests, with respect to investment in enterprises, sectors and facilities of strategic importance to national security and procedures and criteria for determination of conformity of potential national investors and potential enterprise participants, among others). |
|  | In MT: Companies with the participation of non-resident juridical or natural persons require a minimum share capital of which 50 % (fifty per cent) has to be paid up. The non-resident percentage of the equity is to be paid for with funds emanating from abroad. In terms of the Section 17 of the Exchange Control Act, non-residents of Malta, wishing to supply any service through commercial presence in Malta, may do so only by registering a local company with the prior permission of the Central Bank of Malta.  In PT: Foreign participation in newly privatised companies may be limited to a variable amount, determined by the Government of Portugal on a case by case basis, of the equity offered to the public.  In SI: For financial services, authorisation is issued by the authorities indicated in sector specific commitments and according to conditions indicated in sector specific commitments. There are no limitations on establishment of a new business establishment ("greenfield" investments). |
| ALL SECTORS | Geographical zones  In FI: In the Åland Islands, limitations on the right of establishment by natural persons who do not enjoy regional citizenship in Åland or by any juridical person. |
| 1. AGRICULTURE, HUNTING, FORESTRY |  |
| A. Agriculture, hunting  (ISIC rev 3.1: 011, 012, 013, 014, 015) excluding advisory and consultancy services [47](#footnote47) | EU: Quantitative restrictions apply to the production of agricultural products.  In AT, HR, HU, MT, RO: Unbound for agricultural activities.  In CY: The participation of investors of a Signatory MERCOSUR State is allowed only up to 49 % (forty-nine per cent).  In FI: Only EEA nationals residing in the reindeer herding area may own reindeer and exercise reindeer husbandry. Exclusive rights may be granted.  In FR: The establishment of farms and agricultural co-operatives by non-EU investors is subject to authorisation.  In IE: Establishment by residents of a Signatory MERCOSUR State in flour milling activities is subject to authorisation.  In SE: Only Sami people may own and exercise reindeer husbandry. |
| B. Forestry and logging  (ISIC rev 3.1: 020) excluding advisory and consultancy services [48](#footnote48) | In BG: Unbound for logging activities. |
| 2. FISHING AND AQUACULTURE  (ISIC rev. 3.1: 0501, 0502) excluding advisory and consultancy services [49](#footnote49) | EU: Unbound. |
| 3. MINING AND QUARRYING  A. Mining of coal and lignite; extraction of peat  (ISIC rev 3.1: 10)  B. Extraction of crude petroleum and natural gas [50](#footnote50)  (ISIC rev 3.1: 1110)  C. Mining of metal ores  (ISIC rev 3.1: 13)  D. Other mining and quarrying  (ISIC rev 3.1: 14) | EU: Unbound for juridical persons controlled by natural or juridical persons of a non-EU country which accounts for more than 5 % (five per cent) of the EU's oil or natural gas imports. Unbound for direct branching (incorporation is required).  EU: Reservation on prospection, exploration and exploitation of hydrocarbons: in accordance with Directive 94/22/EC of the European Parliament and of the Council of 30 May 1994 on the conditions for granting and using authorisations for the prospection, exploration and production of hydrocarbons, OJ L 164, 30.6.1994, p. 3, whenever it appears that a third country is not granting EU entities as regards access to and exercise of these activities treatment comparable to that which the EU grants to entities from that country, the Council could, on a proposal of the Commission, authorise a Member State of the European Union to refuse authorisation to an entity which is effectively controlled by the third country concerned or by nationals of that country (reciprocity).  EU: Unbound for extraction of crude petroleum and natural gas.  In BG, HU, LT, MT, CZ, SK, CY: Unbound.  In ES: Reservation on investment originating in non-EU countries in strategic minerals. |
|  | In DK: The right of exploration and production of hydrocarbons and geothermal potential is subject to a concession by the Danish Minister for Economic and Business Affairs. State participation is required in exploration for production of hydrocarbons. The state can require a licence holder to enter into an unitisation agreement with other licence-holders, who have a concession for an adjacent area. An operator applying for a licence with residence outside Denmark must have a registered office within the territory of the EU.  In EL: The right of exploration and exploitation of all minerals, except hydrocarbons, solid fuels, radioactive minerals and geothermal potential is subject to a concession by Greece, after approval of the Council of Ministers.  In FR: Establishment by a non-resident in extractive industries must be carried out in the form of a French or European subsidiary, whose manager must be resident in France or other Member States of the European Union and declare his or her place of residence to the local prefect authorities.  In NL: State participation is required in the production of hydrocarbons. This includes participation in production facilities. The state can require a licence holder to enter into a unitisation agreement with another licence holder who has a concession for an adjacent area.  In SI: The exploration for and exploitation of mineral resources, including regulated mining services, are subject to establishment in or citizenship of the EEA, the Swiss Confederation or an OECD Member or of a third country on condition of material reciprocity. Compliance with the condition of reciprocity is verified by the Ministry responsible for mining. |
| 4. MANUFACTURING [51](#footnote51) |  |
| A. Manufacture of food products and beverages  (ISIC rev 3.1: 15) | None. |
| B. Manufacture of tobacco products  (ISIC rev 3.1: 16) | None. |
| C. Manufacture of textiles  (ISIC rev 3.1: 17) | None. |
| D. Manufacture of wearing apparel; dressing and dyeing of fur  (ISIC rev 3.1: 18) | None. |
| E. Tanning and dressing of leather; manufacture of luggage, handbags, saddlery, harness and footwear  (ISIC rev 3.1: 19) | None. |
| F. Manufacture of wood and of products of wood and cork, except furniture; manufacture of articles of straw and plaiting materials  (ISIC rev 3.1: 20) | None. |
| G. Manufacture of paper and paper products  (ISIC rev 3.1: 21) | None. |
| H. Publishing, printing and reproduction of recorded media [52](#footnote52)  (ISIC rev 3.1: 22, excluding publishing and printing on a fee or contract basis [53](#footnote53) ) | In IT: Nationality requirement for owners of publishing and printing companies.  In SE: Residency requirement for publisher and owner of publishing or printing company.  In HR: Residency requirement. |
| I. Manufacture of coke oven products  (ISIC rev 3.1: 231) | None. |
| J. Manufacture of refined petroleum products  (ISIC rev 3.1: 232) | EU: Unbound for juridical persons controlled by natural or juridical persons of a non-EU country which accounts for more than 5 % (five per cent) of the EU's oil or natural gas imports. Unbound for direct branching (incorporation is required). |
| K. Manufacture of chemicals and chemical products other than explosives  (ISIC rev 3.1: 24 excluding manufacturing of explosives) | None. |
| L. Manufacture of rubber and plastics products  (ISIC rev 3.1: 25) | None. |
| M. Manufacture of other non-metallic mineral products  (ISIC rev 3.1: 26) | None. |
| N. Manufacture of basic metals  (ISIC rev 3.1: 27) | None. |
| O. Manufacture of fabricated metal products, except machinery and equipment  (ISIC rev 3.1: 28) | None. |
| P. Manufacture of machinery |  |
| a) Manufacture of general purpose machinery  (ISIC rev 3.1: 291) | None. |
| b) Manufacture of special purpose machinery other than weapons and munitions  (ISIC rev 3.1: 2921, 2922, 2923, 2924, 2925, 2926, 2929) | None. |
| c) Manufacture of domestic appliances n.e.c.  (ISIC rev 3.1: 293) | None. |
| d) Manufacture of office, accounting and computing machinery  (ISIC rev 3.1: 30) | None. |
| e) Manufacture of electrical machinery and apparatus n.e.c.  (ISIC rev 3.1: 31) | None. |
| f) Manufacture of radio, television and communication equipment and apparatus  (ISIC rev 3.1: 32) | None. |
| Q. Manufacture of medical, precision and optical instruments, watches and clocks  (ISIC rev 3.1: 33) | None. |
| R. Manufacture of motor vehicles, trailers and semi-trailers  (ISIC rev 3.1: 34) | None. |
| S. Manufacture of other (non-military) transport equipment  (ISIC rev 3.1: 35 excluding manufacturing of warships, warplanes and other transport equipment for military use) | None. |
| T. Manufacture of furniture; manufacturing n.e.c.  (ISIC rev 3.1: 361, 369) | None. |
| U. Recycling  (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) |  |
| A. Production of electricity; transmission and distribution of electricity on own account  (part of ISIC rev 3.1: 4010) [54](#footnote54) | EU: Unbound. |
| B. Manufacture of gas; distribution of gaseous fuels through mains on own account  (part of ISIC rev 3.1: 4020) [55](#footnote55) | EU: Unbound. |
| C. Production of steam and hot water; distribution of steam and hot water on own account  (part of ISIC rev 3.1: 4030) [56](#footnote56) | EU: Unbound for juridical persons controlled by natural or juridical persons of a non-EU country which accounts for more than 5 % (five per cent) of the EU's oil or natural gas imports. Unbound for direct branching (incorporation is required).  In BG, DE, CZ, HU, LT, MT, SK: Unbound.  In AT: Unbound for national treatment.  In EL: For solid fuels, radioactive minerals and geothermal energy, an exploration licence may not be granted to non-EU natural or legal persons. The right of exploitation is subject to a concession by Greece, after approval by the Council of Ministers.  In FI: Reservation on investment in an enterprise engaged in activities involving nuclear energy or nuclear matter. Unbound for transmission and distribution networks and systems of energy and of steam and hot water.  In FR: Unbound with respect to the production of electricity.  In LV: State monopoly in the sector of electro energy. |
| 6. BUSINESS SERVICES |  |
| A. Professional services |  |
| a) Legal services  (CPC 861) [57](#footnote57)  excluding legal advisory and legal documentations and certification services provided by legal professionals entrusted with public functions, such as notaries, "huissiers de justice" or other "officiers publics et ministériels". | In AT, ES, EL, LT, MT, PL, SK: Full admission to the Bar, required for the practice of domestic (EU and Member State of the European Union) law, is subject to a nationality requirement. In SK coupled with residency requirement in SK.  In AT: Lawyers from a Signatory MERCOSUR State (who must be fully qualified in a Signatory MERCOSUR State) equity participation and shares in the operating results of any law firm may not exceed 25 % (twenty-five per cent). They may not have decisive influence in decision-making. |
|  | In BE: Full admission to the Bar required for legal representation services, is subject to a nationality requirement. Exemption can be granted under specific conditions (among others residency requirement and reciprocity). Quotas apply for representation before the "Cour de cassation" in non-criminal cases.  In CY: Nationality requirement and residency requirement applies for the provision of legal services and full admission to Bar is required. Full admission to the Bar, is subject to a nationality requirement, coupled with a residency requirement. Only advocates enrolled in the Bar may be partners or shareholders or members of the Board of Directors in a law company in Cyprus.  In HR: Representation of parties before courts can be practised only by the members of the Bar Council of Croatia (Croatian title: "odvjetnici"). Citizenship requirement for membership in the Bar Council.  In DK: Only lawyers with a Danish licence to practise and law firms registered in Denmark may own shares in a Danish law firm. Only lawyers with a Danish licence to practise may sit on the board or be part of the management of a Danish law firm. Requirement of a Danish legal examination in order to obtain a Danish licence. |
|  | In FR: Full admission to the Bar is required for the practice of legal services in respect of French domestic law, including representation before courts. Residency (commercial presence) is required in order to obtain full admission to the Bar. To provide legal services in respect of domestic (EU and Member States of the European Union) law, commercial presence may be required to take one of the legal forms which are allowed under national law on a non-discriminatory basis. Some types of legal form ("association d'avocats" and "société en participation d'avocat") may be reserved exclusively to lawyers fully admitted to the Bar in France, also on a non-discriminatory basis. Representation before the "Cour de Cassation" and "Conseil d'Etat" is subject to quotas. In a law firm providing services in respect of French or EU law, shareholding and voting rights may be subject to quantitative restrictions related to the professional activity of the partners.  In HU: Commercial presence should take the form of partnership with a Hungarian barrister ("ügyvéd") or a barrister's office ("ügyvédi iroda"), or a representative office.  In IE: Full admission to the Bar is required for the practice of legal services in respect of Irish domestic law, including representation before courts. Residency (commercial presence) is required in order to obtain full admission to the Bar. Lawyers in Ireland are divided into two distinct categories: solicitors and barristers. The Law Society of Ireland is the statutory legal professional body that governs admission of solicitors in Ireland. The Honourable Society of King's Inns governs the admission of barristers in Ireland. |
|  | In PL: While other types of legal form are available for EU lawyers, foreign lawyers only have access to the legal forms of registered partnership and limited partnership.  In PT: The recognition of qualifications to practise Portuguese Law is subject to a condition of reciprocity. Nationality requirement for access to the profession of "solicitadores" and for industrial property agent. Only law firms where the shares belong exclusively to lawyers admitted to the Portuguese Bar can practise in Portugal.  In SI: Representing clients before the court against payment is conditioned by commercial presence in Slovenia. A foreign lawyer who has the right to practise law in a foreign country may perform legal services or practise law under the conditions laid down in Article 34a of the Attorneys Act, provided the condition of actual reciprocity is fulfilled. Compliance with the condition of reciprocity is verified by the Ministry of Justice. Commercial presence for appointed attorneys by the Slovene Bar Association is restricted to sole proprietorship, law firm with limited liability (partnership) or to a law firm with unlimited liability (partnership) only. The activities of a law firm shall be restricted to the practice of law. Only attorneys may be partners in a law firm.  In 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  (CPC 86212 other than "auditing services", CPC 86213, CPC 86219 and CPC 86220) | In AT: Accountants from a Signatory MERCOSUR State (who must be authorised according to the law of a Signatory MERCOSUR State) equity participation and shares in the operating results of any Austrian legal entity may not exceed 25 % (twenty-five per cent), if they are not members of the Austrian Professional Body.  In CY: Access is subject to an economic needs test. Main criteria: the employment situation in the subsector.  In DK: In order to enter into partnerships with Danish authorised accountants, foreign accountants have to obtain permission from the Danish Business Authority.  In FR: Provision through SEL ("société anonyme, à responsabilité limitée ou en commandite par actions"), AGC ("Association de gestion et comptabilité") or SCP ("société en commandite par actions") only. |
| b) 2. Auditing services  (CPC 86211 and 86212 other than accounting services) | In AT: Auditors from a Signatory MERCOSUR State (who must be authorised according to the law of a Signatory MERCOSUR State) equity participation and shares in the operating results of any Austrian legal entity may not exceed 25 % (twenty-five per cent) if they are not members of the Austrian Professional Body.  In CY: Special licence is granted to third-country auditors, subject to certain conditions.  In CZ and SK: At least 60 % (sixty per cent) of capital share or voting rights are reserved to nationals.  In DK: In order to enter into partnerships with Danish authorised accountants, foreign accountants have to obtain permission from the Danish Commerce and Companies Agency.  In FI: Residency requirement for at least one of the auditors of a Finnish limited liability company and of companies which are under the obligation to carry out an audit. An auditor must be a locally-licensed auditor or a locally-licensed audit firm.  In FR: For statutory audits, provision through any company form except SNC ("société en noms collectifs") and SCS ("société en commandite simple").  In HR: None, except that auditing can be performed only by legal persons. |
|  | In LV: The owner of shares or the head of a firm should be qualified as a sworn auditor in Latvia. In a commercial company of sworn auditors more than 50 % (fifty per cent) of the voting capital shares shall be owned by sworn auditors or commercial companies of sworn auditors of the EU.  In LT: Not less than 75 % (seventy-five per cent) of shares should belong to auditors or auditing companies of the EU.  In PL: Audit firms may be established only in certain Polish legal forms with a seat in the EU.  In RO: Unbound.  In SE: Only auditors approved in Sweden, authorised auditors and registered auditing firms may perform statutory auditing services in certain legal entities, including in all limited companies, as well as natural persons. Only auditors approved in Sweden and registered public accounting firms may be shareholders or form partnerships in companies which practise qualified auditing (for official purposes). Residency within the EEA is required for authorisation or approval. The titles of "approved auditor" and "authorised auditor" may only be used by auditors approved or authorised in Sweden. Auditors of co-operative economic associations and certain other enterprises who are not authorised or approved accountants must be resident within the EEA. The competent authority may grant exemptions from this requirement. |
|  | In SI: Commercial presence should take the form of a juridical person. A third-country audit entity may hold shares or form partnerships in Slovenian audit companies if, under the law of the country in which the third-country audit entity is incorporated, Slovenian audit companies may hold shares or form partnership in an audit entity in that country. A permanent residency in Slovenia is required for at least one member of the management board of an audit company established in Slovenia.  In ES: Nationality requirement for statutory auditors and for administrators, directors and partners of companies other than those covered by Directive 2006/43/EC of the European Parliament and of the Council of 17 May 2006 on statutory audits of annual accounts and consolidated accounts, amending Council Directives 78/660/EEC and 83/349/EEC and repealing Council Directive 84/253/EEC, OJ L 157, 9.6.2006, p. 87. |
| c) Taxation advisory services  (CPC 863) [58](#footnote58) | In AT: Tax advisors from a Signatory MERCOSUR State (who must be authorised according to the law of a Signatory MERCOSUR State) equity participation and shares in the operating results of any Austrian legal entity may not exceed 25 % (twenty-five per cent), if they are not members of the Austrian Professional Body.  In CY: Access is subject to an economic needs test. Main criteria: the employment situation in the subsector.  In FR: Provision through SEL ("société anonyme, à responsabilité limitée ou en commandite par actions") or SCP ("société anonyme, à responsabilité limitée ou en commandite par actions") only.  In BG, PL, SI, RO: Unbound. |
| d) Architectural services  and  e) Urban planning and landscape architectural services  (CPC 8671 and CPC 8674) | In BG: For projects of national or regional significance, investors from a Signatory MERCOSUR State have to act in partnership with, or, as subcontractors of, local investors.  In CY: Nationality requirement.  In FR: An architect may only establish in France in order to provide architectural services using one of the following legal forms (on a non-discriminatory basis): SA ("sociétés anonymes") et SARL ("sociétés anonymes, à responsabilité limitée"), EURL ("enterprise unipersonelle à responsabilité limitée"), SCP ("en commandite par actions"), SCOP ("société coopérative ouvrière de production"), SELARL ("société d'exercice liberal à responsabilité limitée"), SELAFA ("société d'exercice liberal à forme anonyme"), SELAS ("société d'exercice libéral par actions simplifiée") or SAS ("Société par actions simplifiée") or as individual or as a partner in an architectural firm.  In LV: For architectural services, in order to receive a licence to engage in business activity with full range of legal responsibilities and rights to sign a project, 3 (three) years of practice in Latvia in the field of projecting and university degree is required.  In SK: For the provision of these services by a natural person present in the territory of the Slovak Republic, membership in the Slovak Chamber of Architects or Slovak Chamber of Engineers is obligatory. Slovak residency is required for membership. |
| f) Engineering services  and  g) Integrated engineering services  (CPC 8672 and CPC 8673) | In BG: For projects of national or regional significance, investors from a Signatory MERCOSUR State have to act in partnership with, or as subcontractors of, local investors.  In CY: Nationality requirement. |
| h) Medical (including psychologists) and dental services  (CPC 9312 and part of CPC 85201) | In CY, EE, FI, MT: Unbound.  In AT: Unbound except for psychologists and psychotherapists.  In DE: An economic needs test if medical doctors and dentists are authorised to treat members of public insurance schemes. Main criteria: shortage of doctors and dentists in the given region.  In FR: While other types of legal form are available for EU investors, foreign investors only have access to the legal forms of "société d'exercice liberal" and "société civile professionnelle". Nationality is required. However, access by foreigners is possible within annually established quotas.  In HR: All persons providing services directly to patients or treating patients need a licence from the professional chamber.  In LV: For medical and dental services, nationality requirement. Economic needs test. Main criteria: shortage of doctors and dentists in the given region. |
|  | In BG, LT: The supply of service is subject to authorisation which is based on a health services plan established in function of needs, taking into account population and existing medical and dental services.  In PL: Nationality requirement.  In RO: Unbound.  In SE: An economics needs test is applied to decide the number of private practices to be subsidised through public funding.  In SI: All persons providing services directly to patients or treating patients need a licence and authorisation for the provision of health services from the Ministry of Health or Medical Chamber. Unbound for social medicine, sanitary, epidemiological, medical or ecological services; the supply of blood, blood preparations and transplants and autopsy. |
| i) Veterinary services  (CPC 932) | In AT, CY, EE, HU, MT, SI: Unbound.  In BG: Economic needs test. Main criteria: population and density of existing business. Unbound for all services related to border veterinary controls, prevention, localisation, curing and others of infectious and parasitic epizootic diseases and diagnostic analysis related thereto and controls exercised over animal products.  In FR: Nationality requirement limited to EU and EEA citizens. Insofar as MERCOSUR allows French citizens to provide veterinary services then France shall allow MERCOSUR service suppliers to provide veterinary services under the same conditions. The legal forms available to a company providing veterinary services are limited to three types of companies (SEP ("société en participation"); SCP ("société en commandite par actions"); SEL ("société anonyme, à responsabilité limitée ou en commandite par actions")).  In SK: Access is restricted to natural persons only. Authorisation by veterinary administration is required.  In SE: An economic needs test is applied to decide the number of private practices to be subsidised through public funding.  In ES: Access is restricted to natural persons. |
| j) 1. Midwives services  (part of CPC 93191) | In BG, CY, CZ, EE, FI, HU, MT, RO, SK: Unbound.  In FR: While other types of legal form are available for EU investors, foreign investors only have access to the legal forms of "société d'exercice liberal" and "société civile professionnelle". Nationality is required. However, access by foreigners is possible within an annually established quota.  In HR: All persons providing services directly to patients/treating patients need a licence from the professional chamber.  In LT: An economic needs test may be applied. Main criteria: employment situation in the subsector.  In SI: All persons providing services directly to patients or treating patients need a licence and authorisation for the provision of health services from the Ministry of Health or Medical Chamber.  In SE: An economics needs test applied to decide the number of private practices to be subsidised through public funding. |
| j) 2. Services provided by nurses, physiotherapists and paramedical personnel  (part of CPC 93191) | In BG, CY, CZ, EE, HU, MT, SI, SK: Unbound.  In AT: Foreign investors are only allowed in the following activities: nurses, physiotherapists, occupational therapists, logotherapists, dieticians and nutricians.  In FI, SI: Unbound for physiotherapists and paramedical personnel.  In FR: While other types of legal form are available for EU investors, foreign investors only have access to the legal forms of "société d'exercice liberal" and "société civile professionnelle". Nationality is required. However, access by foreigners is possible within an annually established quota.  In HR: All persons providing services directly to patients or treating patients need a licence from the professional chamber.  In LT: An economic needs test may be applied. Main criteria: employment situation in the subsector.  In PL: Nationality requirement.  In SE: An economics needs test applied to decide the number of private practices to be subsidised through public funding. |
| k) Retail sales of pharmaceuticals and retail sales of medical and orthopaedical goods  (CPC 63211)  and other services supplied by pharmacists [59](#footnote59) | In AT, BG, CY, CZ, EE, FI, HU, LV, MT, PL, RO, SE, SI, SK: Unbound.  In BE, DE, DK, ES, FR, IT, HR, IE, PT: Authorisation is subject to an economic needs test. Main criteria: population and geographical density of existing pharmacies.  In DE: Only natural persons are permitted to provide retail services of pharmaceuticals and specific medical goods to the public. Persons who have not passed the German pharmacy exam may only obtain a licence to take over a pharmacy which has already existed during the preceding three years. Nationals of non-EEA countries cannot obtain a licence to establish a pharmacy. The total number of pharmacies per person is restricted to one pharmacy and up to 3 (three) branch pharmacies.  In FR: EEA or Swiss nationality is required in order to operate a pharmacy. Foreign pharmacists may be permitted to establish within annually established quotas. Commercial presence must take one of the legal forms which are allowed under national law on a non-discriminatory basis: SEL ("sociétè anonyme, à responsabilité limitée ou en commandite par actions"), SNC ("société en noms collectifs"), "société de participations financières de profession libérale de pharmaciens d'officine" and SARL ("sociétés anonymes, à responsabilité limitée") only.  In ES: only natural persons, who are licenced pharmacists, can be owners of a pharmacy and are permitted to provide retail services of pharmaceuticals and specific medical goods (CPC 63211) to the public. Each pharmacist cannot obtain more than one licence. |
| B. Computer and related services  (CPC 84) | None. |
| C. Research and development services |  |
| a) R&D services on natural sciences  (CPC 851) | In AT, BG, EE, HU, LV, SE, SI: For R&D services, which receive public funding or State support in any form and are therefore not considered to be privately funded, exclusive rights or authorisations can only be granted to nationals of a Member State of the European Union.  In BE, HR, CY, CZ, DE, DK, ES, FI, FR, EL, IE, IT, LT, LU, MT, NL, PL, PT, RO, SK: Unbound. |
| b) R&D services on social sciences and humanities  (CPC 852 excluding psychologists services) [60](#footnote60) | None. |
| c) Interdisciplinary R&D services  (CPC 853) | In AT, BG, EE, HU, LV, SE, SI: For publicly funded R&D services, exclusive rights or authorisations can only be granted to nationals of a Member State of the European Union and to juridical persons of the EU having their headquarters in the EU.  In BE, CY, CZ, DE, DK, ES, FI, FR, EL, IE, IT, LT, LU, MT, NL, PL, PT, RO, SK: Unbound. |
| D. Real estate services [61](#footnote61) |  |
| a) Involving own or leased property  (CPC 821) | In BG, CY, CZ, EE, HU, LV, LT, MT, PL, RO, SK, SI: Unbound. |
| b) On a fee or contract basis  (CPC 822) | In BG, CY, CZ, EE, HU, LV, LT, MT, PL, RO, SK, SI: Unbound.  In DK: Authorisation for authorised estate agent may limit scope of activity. |
| E. Rental/leasing services without operators |  |
| a) Relating to ships  (CPC 83103) | In AT, BE, DE, DK, ES, EE, FI, FR, EL, HU, IE, IT, LT, LV LU, NL, PT, SI, SE: Unbound for the establishment of a registered company for the purpose of operating with a fleet under the national flag of the State of establishment.  In LT: Ships must be owned by Lithuanian natural persons or companies established in Lithuania.  In SE: To fly the Swedish flag, proof of dominating Swedish operating influence must be shown in case of foreign ownership interests in ships. "Dominating Swedish influence" means a proportionally large share of Swedish ownership in the ship and that the operation of the ship is located in Sweden.  In BG, CY, CZ, MT, PL, RO, SK: Unbound. |
| b) Relating to aircraft  (CPC 83104) | In AT, BE, DE, DK, ES, EE, FI, FR, EL, HU, IE, IT, LT, LV LU, NL, PT, SI, SE: For rental or leasing of aircraft without crew (dry lease) aircraft used by an air carrier of the EU are subject to applicable aircraft registration requirements. A dry lease agreement to which an EU carrier is a party shall be subject to requirements in EU or national law on aviation safety, such as prior approval and other conditions applicable to the use of third countries' registered aircraft. To be registered, aircraft may be required to be owned either by natural persons meeting specific nationality criteria or by enterprises meeting specific criteria regarding ownership of capital and control.  In BG, CY, CZ, MT, PL, RO, SK: Unbound. |
| c) Relating to other transport equipment  (CPC 83101, CPC 83102 and CPC 83105) | In BG, CY, CZ, LV, LT, MT, PL, RO, SK: Unbound. |
| d) Relating to other machinery and equipment  (CPC 83106, CPC 83107, CPC 83108 and CPC 83109) | In BG, CY, CZ, MT, PL, RO, SK: Unbound. |
| e) Relating to personal and household goods  (CPC 832) | In AT, BE, BG, CY, CZ, DE, DK, ES, FI, FR, EL, IE, IT, LU, MT, NL, PL, PT, RO, SK, SI: Unbound. |
| f) Telecommunications equipment rental  (CPC 7541) | None. |
| F. Other business services |  |
| a) Advertising  (CPC 871) | In RO: Unbound. |
| b) Market research and opinion polling  (CPC 864) | In RO, PL: Unbound. |
| c) Management consulting services  (CPC 865) | None. |
| d) Services related to management consulting  (CPC 866) | In HU: Unbound for arbitration and conciliation services (CPC 86602).  In BG: Unbound. |
| e) Technical testing and analysis services  (CPC 8676) | In BG, CY, CZ, MT, PL, RO, SK: Unbound. |
| f) Advisory and consulting services incidental to agriculture, hunting and forestry  (part of CPC 881) | In RO, SI: Unbound.  In CZ: Bound only for consulting services concerning the methods for improving productivity, reducing production costs and improving the quality of production in the areas of agriculture, hunting and forestry. |
| g) Advisory and consulting services relating to fishing  (part of CPC 882) | In CY, CZ, EE, LV, LT, MT, PL, RO, SK, SI: Unbound. |
| h) Advisory and consulting services incidental to manufacturing  (part of CPC 884 and part of CPC 885) | In AT, BE, CY, CZ, DE, DK, ES, FI, FR, EL, IE, IT, LV, LT, LU, MT, NL, PL, PT, RO, SK, SI: Unbound. |
| i) Placement and supply services of personnel |  |
| i) 1. Executive search  (CPC 87201) | In AT, BG, CY, CZ, DE, EE, FI, HR, LV, LT, MT, PL, PT, RO, SK, SI: Unbound.  In ES: State monopoly. |
| i) 2. Placement services  (CPC 87202) | In AT, BG, CY, CZ, DE, EE, FI, HR, LV, LT, MT, PL, PT, RO, SI, SK: Unbound.  In BE, ES, FR, IT: State monopoly. |
| i) 3. Supply services of office support personnel  (CPC 87203) | In AT, BG, CY, CZ, DE, EE, FI, FR, HR, LV, LT, MT, PL, PT, RO, SK, SI: Unbound.  In IT: State monopoly. |
| i) 5. Supply services of domestic help personnel, other commercial or industrial workers, nursing and other personnel  (CPCs 87204, 87205, 87206, 87209) | In all Member States of the European Union except HU: Unbound.  In HU: None. |
| j) 1. Investigation services  (CPC 87301) | In BE, BG, CY, CZ, DE, ES, EE, FR, EL, HR, HU, IE, IT, LV, LT, LU, MT, NL, PL, PT, RO, SK, SI: Unbound. |
| j) 2. Security services  (CPC 87302, CPC 87303, CPC 87304 and CPC 87305) | In DK: Nationality and residency requirements for members of the board. Unbound for the supply of airport guard services.  In BG, CZ, EE, LV, LT, MT, PL, RO, SI, SK: Licence may be granted only to nationals and to national registered organisations.  In ES: Access is subject to prior authorisation. In granting the authorisation, the Council of Ministers takes into account conditions such as competence, professional integrity and independence, adequacy of the protection provided for the security of the population and public order.  In FI: Licences to provide security services may be granted only to natural persons resident in the EEA or juridical persons established in the EEA.  In HR, CY: Unbound. |
| k) Related scientific and technical consulting services  (CPC 8675) | In FR: For surveying, access through a SEL ("société anonyme, à responsabilité limitée ou en commandite par actions"), SCP ("société en commandite par actions"), SA ("sociétés anonymes") and SARL ("sociétés anonymes, à responsabilité limitée") only. Foreign investors are required to have a specific authorisation for exploration and prospecting services.  In CY: Unbound.  In SI: The exploration for and exploitation of mineral resources, including regulated mining services, are subject to establishment in or citizenship of the EEA, the Swiss Confederation or an OECD Member or of a third country on condition of material reciprocity. Compliance with the condition of reciprocity is verified by the Ministry responsible for mining. |
| l) 1. Maintenance and repair of vessels  (part of CPC 8868) | None. |
| l) 2. Maintenance and repair of rail transport equipment  (part of CPC 8868) | In LT: State monopoly.  In SE: An economic needs test applies if an investor intends to establish its own terminal infrastructure facilities. Main criteria: space and capacity constraints. |
| l) 3. Maintenance and repair of motor vehicles, motorcycles, snowmobiles and road transport equipment  (CPC 6112, CPC 6122, part of CPC 8867 and part of CPC 8868) | In SE: An economic needs test applies if an investor intends to establish its own terminal infrastructure facilities. Main criteria: space and capacity constraints. |
| l) 4. Maintenance and repair of aircraft and parts thereof  (part of CPC 8868) | None. |
| l) 5. Maintenance and repair services of metal products, of (non-office) machinery, of (non-transport and non-office) equipment and of personal and household goods [62](#footnote62)  (CPC 633, CPC 7545, CPC 8861, CPC 8862, CPC 8864, CPC 8865 and CPC 8866) | None. |
| m) Building-cleaning services  (CPC 874) | None. |
| n) Photographic services  (CPC 875) | None. |
| o) Packaging services  (CPC 876) | None. |
| p) Printing and publishing  (CPC 88442) | In HR: Residency requirement for publisher and editorial board.  In LT, LV: Establishment rights in the publishing sector are granted only to nationally incorporated juridical persons (no branches).  In PL: Nationality requirement for the editor-in-chief of newspapers and journals.  In SE: Residency requirement for publisher and owner of publishing and printing companies. |
| q) Convention services  (part of CPC 87909) | None. |
| r) 1. Translation and interpretation services  (CPC 87905) | In DK: Authorisation for authorised public translators and interpreters may limit the scope of their activity.  In HR: Unbound for translation and interpretation services for or before Croatian courts.  In PL: Unbound for the supply of sworn interpretation services.  In BG, HU, SK: Unbound for official translation and interpretation.  In CY: Unbound for translation and interpretation services. |
| r) 2. Interior design and other specialty design services  (CPC 87907) | None. |
| r) 3. Collection agency services  (CPC 87902) | In IT, PT: Nationality requirement for investors. |
| r) 4. Credit reporting services  (CPC 87901) | In BE: For consumer credit databanks, nationality requirement for investors.  In IT, PT: Nationality requirement for investors. |
| r) 5. Duplicating services  (CPC 87904) [63](#footnote63) | None. |
| r) 6. Telecommunications consulting services  (CPC 7544) | None. |
| r) 7. Telephone answering services  (CPC 87903) | None. |
| r) Sales and Marketing  r) Computer reservations system (CRS) services | EU: Where EU air carriers are not accorded, by CRS service suppliers operating outside the EU, equivalent (meaning non-discriminatory) treatment to that provided in the EU or where EU CRS service suppliers are not accorded, by non-EU air carriers, equivalent treatment to that provided in the EU, measures may be taken to accord equivalent treatment, respectively, to the non-EU air carriers by the CRS service suppliers operating in the EU or to the non-EU CRS service suppliers by EU air carriers.  In BG: Unbound for direct branching (incorporation is required). |
| 7. COMMUNICATION SERVICES |  |
| A. Postal and courier services  (Services relating to the handling [64](#footnote64)  of postal items [65](#footnote65)  according to the following list of subsectors, whether for domestic or foreign destinations: (i) handling of addressed written communications on any kind of physical medium [66](#footnote66) , including hybrid mail service and Direct mail, (ii) handling of addressed parcels and packages [67](#footnote67) , (iii) handling of addressed press products [68](#footnote68) , (iv) handling of items referred to in (i) to (iii) above as registered or insured mail, (v) express delivery services [69](#footnote69)  for items referred to in (i) to (iii) above, (vi) handling of non-addressed items and (vii) document exchange [70](#footnote70) . | None. |
| Subsectors (i), (iv) and (v) are however excluded if they fall into the scope of the services which may be reserved for items of correspondence the price of which is less than five times the public basic tariff, if they weigh less than 50 grams [71](#footnote71) , and for the registered mail service used in the course of judicial or administrative procedures.)  (part of CPC 751, part of CPC 71235 [72](#footnote72)  and part of CPC 73210 [73](#footnote73) ) |  |
| B. Telecommunications services  Telecommunications services exclude services providing, or exercising editorial control over, the content transmitted. | In CY: Nationality requirement for broadcasting transmission services. |
| a) All services which consist in the transmission and reception of electro-magnetic signals by any electromagnetic means [74](#footnote74) , excluding broadcasting [75](#footnote75) | None.  In CY: Nationality requirement for broadcasting transmission services. |
| 8. CONSTRUCTION AND RELATED ENGINEERING SERVICES  (CPC 511, CPC 512, CPC 513, CPC 514, CPC 515, CPC 516, CPC 517 and CPC 518) | In CY: Specific conditions apply and authorisation is required for third country nationals. |
| 9. DISTRIBUTION SERVICES  (excluding distribution of arms, munitions, explosives and other war material)  All subsector mentioned below | In AT: Unbound for distribution of pyrotechnical goods, of ignitable articles and blasting devices and of toxic substances. For the distribution of pharmaceutical products and tobacco products, exclusive rights or authorisations can only be granted to nationals of a Member State of the European Union and to juridical persons of the EU having their headquarters in the EU.  In FI: Unbound for distribution of alcoholic beverages and pharmaceutical products.  In HR: Unbound for distribution of tobacco products. |
| A. Commission agents' services |  |
| a) Commission agents' services of motor vehicles, motorcycles and snowmobiles and parts and accessories thereof  (part of CPC 61111, part of CPC 6113 and part of CPC 6121) | None. |
| b) Other Commission agents' services  (CPC 621) | None. |
| B. Wholesale trade services |  |
| a) Wholesale trade services of motor vehicles, motorcycles and snowmobiles and parts and accessories thereof  (part of CPC 61111, part of CPC 6113 and part of CPC 6121) | None. |
| b) Wholesale trade services of telecommunications terminal equipment  (part of CPC 7542) | None. |
| c) Other wholesale trade services  (CPC 622 excluding wholesale trade services of energy products [76](#footnote76) ) | In FR, IT: State monopoly on tobacco.  In FR: Authorisation of wholesale pharmacies is subject to an economic needs test. Main criteria: population and geographical density of existing pharmacies. |
| C. Retailing services [77](#footnote77)  Retailing services of motor vehicles, motorcycles and snowmobiles and parts and accessories thereof  (CPC 61112, part of CPC 6113 and part of CPC 6121)  Retailing services of telecommunications terminal equipment  (part of CPC 7542)  Food retailing services  (CPC 631)  Retailing services of other (non-energy) goods, except retail sales of pharmaceutical, medical and orthopaedic goods [78](#footnote78)  (CPC 632 excluding CPC 63211 and 63297) | In ES, FR, IT: State monopoly on tobacco.  In FR: Nationality requirement for tobacconists ("buraliste").  In BE, BG, DK, FR, IT, MT, PT: Authorisation for department stores (for FR and PT only for large department stores) is subject to an economic needs test. Main criteria: number of and impact on existing stores, population density, geographic spread, impact on traffic conditions and creation of new employment.  In IE, SE: Unbound for the retail sale of alcoholic beverages. |
| D. Franchising  (CPC 8929) | None. |
| 10. EDUCATIONAL SERVICES (only privately funded services) |  |
| A. Primary education services  (CPC 921)  B. Secondary education services  (CPC 922)  C. Higher education services  (CPC 923)  D. Adult education services  (CPC 924) | EU: Where the supply of privately funded education services by a foreign provider is permitted, the participation of private operators in the education system may be subject to concession allocated on a non-discriminatory basis.  In AT: Unbound for higher education services and for adult schools by means of radio or television broadcasting.  In BG: Unbound for the supply of primary or secondary education services by foreign natural persons and associations, and for the supply of higher education services.  In CZ, SK: Nationality requirement for the majority of members of the board. Unbound for the supply of higher education services except for post-secondary technical and vocational education services (CPC 92310).  In CY, FI, MT, RO, SE: Unbound. |
|  | In HR: Unbound for primary education services (CPC 921). For secondary education services: none for legal persons.  In EL: Nationality requirement for the majority of members of the board in primary and secondary schools. Unbound for higher education institutions granting recognised state diplomas.  In ES, IT: Economic needs test for establishing private universities authorised to issue recognised diplomas or degrees. The relevant procedure involves an advice of the Parliament. Main criteria: population and density of existing establishments.  In FR: French or EU nationality is required in order to teach in a privately funded educational institution. However, foreign nationals may obtain an authorisation from the relevant competent authorities in order to teach in primary, secondary and higher level educational institutions. Foreign nationals may also obtain an authorisation from the relevant competent authorities in order to establish and operate or manage primary, secondary and higher level educational institutions. Such authorisation is granted on a discretionary basis.  In HU: The number of schools being established may be limited by local authorities (or in the case of high schools and other higher education institutions by central authorities) in charge of granting licences. |
|  | In SK: The number of schools being established may be limited by the authorities.  In LV: Unbound for the supply of education services relating to technical and vocational secondary school-type education services for handicapped students (CPC 9224).  In SI: Unbound for primary schools. Nationality requirement for the majority of members of the board in secondary and high schools. |
| E. Other education services  (CPC 929) | In AT, BE, BG, CY, DE, DK, ES, EE, FI, FR, EL, HU, IE, IT, LV, LT, LU, MT, NL, PL, PT, RO, SI, SE: Unbound.  In CZ, SK: Participation of private operators in the education network is subject to concession. Nationality requirement for majority of members of the board. |
| 11. ENVIRONMENTAL SERVICES  A. Waste water services  (CPC 9401) [79](#footnote79)  B. Solid/hazardous waste management, excluding cross-border transport of hazardous waste  a) Refuse disposal services  (CPC 9402)  b) Sanitation and similar services  (CPC 9403)  C. Protection of ambient air and climate  (CPC 9404) [80](#footnote80) | None. |
| D. Remediation and clean up of soil and waters  a) Treatment, remediation of contaminated/polluted soil and water  (part of CPC 9406) [81](#footnote81)  E. Noise and vibration abatement  (CPC 9405)  F. Protection of biodiversity and landscape  a) Nature and landscape protection services  (part of CPC 9406)  G. Other environmental and ancillary services  (CPC 9409) |  |
| 12. FINANCIAL SERVICES |  |
| A. Insurance and insurance-related services | In AT: The licence for branch offices of insurers from a Signatory MERCOSUR State shall be denied if the insurer in MERCOSUR does not have a legal form corresponding or comparable to a joint stock company or a mutual insurance association.  In BG, ES: Before establishing a branch or agency in Bulgaria or Spain to provide certain classes of insurance, an insurer from a Signatory MERCOSUR State must have been authorised to operate in the same classes of insurance in a Signatory MERCOSUR State for at least 5 (five) years. In ES: direct branching is not permitted for insurance intermediation, which is reserved to companies formed in accordance with the law of a Member State of the European Union. In ES: For actuarial services, residence requirement and 3 (three) years relevant experience.  In EL: The right of establishment does not cover the creation of representative offices or other permanent presence of insurance companies, except if such offices are established as agencies, branches or head offices. |
|  | In FI: At least one half of the promoters and members of the board of directors and the supervisory board, the managing director of an insurance company providing statutory pension insurance shall have their place of residence in the EEA, unless the competent authorities have granted an exemption. Foreign insurers cannot obtain a licence in Finland as a branch to carry on statutory pension insurance. At least one auditor shall have his or her permanent residence in the EEA.  In IT: The authorisation of the establishment of branches is ultimately subject to the evaluation of supervisory authorities.  In BG, PL: Local incorporation (no branches) is required for insurance intermediaries.  In PT: In order to establish a branch in Portugal, insurance juridical persons from a Signatory MERCOSUR State need to demonstrate prior operational experience of at least 5 (five) years. Direct branching is not permitted for insurance intermediation, which is reserved to companies formed in accordance with the law of a Member State of the European Union.  In SK: Nationals of a Signatory MERCOSUR State may establish an insurance company in the form of a joint stock company or may conduct insurance business through their subsidiaries with registered office in the Slovak Republic (no branches). The authorisation in both cases is subject to the evaluation of supervisory authority. |
|  | In SI: Foreign investors cannot participate in insurance companies under privatisation. Membership of the mutual insurance institution is limited to companies established in Slovenia (no branches) and domestic natural persons. For providing consultancy and claim settlement services, incorporation is required as a legal entity (no branches).  In SE: Insurance undertakings not incorporated in Sweden may be established 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 establishment of a specialised management company, having its head office and registered office in the same Member State of the European Union, is required to perform the activities of management of unit trusts and investment companies.  In BG: Pension insurance shall be implemented through participation in incorporated pension insurance companies (no branches). Permanent residency in Bulgaria is required for the chairperson of the management board and the chairperson of the board of directors.  In HR: None, except for settlement and clearing services where the Central Depositary Agency (hereinafter referred to as "CDA") is the sole supplier in Croatia. Access to the services of the CDA shall be granted to non-residents on a non-discriminatory basis. |
|  | In HU: Branches of institutions from Signatory MERCOSUR State are not allowed to provide asset management services for private pension funds or management of venture capital. The board of a financial institution should include at least 2 (two) members, who are Hungarian citizens, residents in the meaning of the relevant foreign exchange regulations and have permanent residency in Hungary for at least 1 (one) year.  In IE: In the case of collective investment schemes constituted as unit trusts and variable capital companies (other than undertakings for collective investment in transferable securities, hereinafter referred to as "UCITS"), the trustee/depository and management company is required to be incorporated in Ireland or in another Member State of the European Union (no branches). In the case of an investment limited partnership, at least one general partner must be incorporated in Ireland. To become a member of a stock exchange in Ireland, an entity must either: (a) be authorised in Ireland, which requires that it be incorporated or be a partnership, with a head or registered office in Ireland; or (b) be authorised in another Member State of the European Union in accordance with Directive 2004/39/EC of the European Parliament and of the Council of 21 April 2004 on markets in financial instruments amending Council Directives 85/611/EEC and 93/6/EEC and Directive 2000/12/EC of the European Parliament and of the Council and repealing Council Directive 93/22/EEC, OJ L 145, 30.4.2004, p. 1. |
|  | In IT: In order to be authorised to manage the securities settlement system with an establishment in Italy, a company is required to be incorporated in Italy (no branches). In order to be authorised to manage central securities depository services with an establishment in Italy, companies are required to be incorporated in Italy (no branches). In the case of collective investment schemes other than UCITS harmonised under the legislations of the EU, the trustee or depository is required to be incorporated in Italy or in another Member State of the European Union and established through a branch in Italy. Management companies of UCITS not harmonised under the legislations of the EU are also required to be incorporated in Italy (no branches). Only banks, insurance companies, investment firms and companies managing UCITS harmonised under the legislations of the European Union, having their legal head office in the EU, as well as UCITS incorporated in Italy, may carry out activity of pension fund resources management. In providing the activity of door-to-door selling, intermediaries must utilise authorised financial salesmen resident within the territory of a Member State of the European Union. Representative offices of foreign intermediaries cannot carry out activities aimed at providing investment services.  In LT: For the purpose of asset management, incorporation as a specialised management company is required (no branches). Only firms having their registered office in Lithuania can act as the depositories of the assets. At least one head of a bank's administration must speak the Lithuanian language. |
|  | In PT: Pension fund management may be provided only by companies incorporated in Portugal and specialised for that purpose and by insurance companies established in Portugal and authorised to take up life insurance business or by entities authorised for pension fund management in other Member States of the European Union (unbound for direct branching from non-EU countries).  In RO: Branches of foreign institutions are not allowed to provide asset management services.  In SK: Investment services in the Slovak Republic can be provided by banks, investment companies, investment funds and security dealers which have legal form of joint‑stock company with equity capital according to the law (no branches).  In SI: Unbound for participation in banks under privatisation and for private pension funds (non-compulsory pension funds).  In SE: A founder of a savings bank shall be a natural person resident in the EU. |
| 13. HEALTH SERVICES AND SOCIAL SERVICES  (only privately funded services) |  |
| A. Hospital services  (CPC 9311)  B. Ambulance services  (CPC 93192)  C. Residential health facilities other than hospital services  (CPC 93193)  D. Social services  (CPC 933) | EU: Participation of private operators in the health and social network is subject to concession. An economic needs test may apply. Main criteria: number of and impact on existing establishments, transport infrastructure, population density, geographic spread and creation of new employment.  In AT: Unbound for ambulance services.  In SI: All persons providing services directly to patients or treating patients need a licence and authorisation for the provision of health services from the Ministry of Health or Medical Chamber.  In BG: Unbound for hospital services, for ambulance services and for residential health facilities other than hospital services.  In CY, CZ, FI, MT, SE, SK, SI: Unbound.  In FR: Unbound for social services other than services relating to convalescent and rest houses and old people's homes. |
|  | In HR: None, except that establishment of some social care facilities may be subject to needs based limits in particular geographical areas. All persons providing services directly to patients or treating patients need a licence from the professional chamber.  In HU: Unbound for social services.  In PL: Unbound for ambulance services, for residential health facilities other than hospital services, and for social services.  In BE, DE, ES: Unbound for ambulance services, for residential health facilities other than hospital services, and for social services other than convalescent and rest houses and old people's homes.  In DE: Rescue services and "qualified ambulance services" might be reserved for non-profit operators. The number of ICT-services providers may be limited to guarantee interoperability, compatibility and necessary safety standards. |
| 14. TOURISM AND TRAVEL RELATED SERVICES |  |
| A. Hotel, restaurants and catering  (CPC 641, CPC 642 and CPC 643)  excluding catering in air transport services [82](#footnote82) | In BG: Incorporation is required (no branches).  In IT: An economic needs test applies to bars, cafes and restaurants. Main criteria: population and density of existing establishments.  In HR: Location in the protected areas of particular historic and artistic interest and within national or landscape parks is subject to approval by the Government of the Republic of Croatia which can be denied. |
| B. Travel agencies and tour operators services (including tour managers)  (CPC 7471) | In BG: Unbound for direct branching (incorporation is required).  In CY: Unbound. |
| C. Tourist guides services  (CPC 7472) | None.  In CY: Unbound. |
| 15. RECREATIONAL, CULTURAL AND SPORTING SERVICES (other than audio-visual services) |  |
| A. Entertainment services (including theatre, live bands, circus and: discotheque services)  (CPC 9619) | In CY, CZ, FI, MT, PL, RO, SI, SK: Unbound.  In BG: Unbound except for theatrical producer, singer group, band and orchestra entertainment services (CPC  [96191](http://unstats.un.org/unsd/cr/registry/regcs.asp?Cl=9&Lg=1&Co=96191) ), services provided by authors, composers, sculptors, entertainers and other individual artists (CPC  [96192](http://unstats.un.org/unsd/cr/registry/regcs.asp?Cl=9&Lg=1&Co=96192) ) and ancillary theatrical services (CPC  [96193](http://unstats.un.org/unsd/cr/registry/regcs.asp?Cl=9&Lg=1&Co=96193) ).  In EE: Unbound for other entertainment services (CPC  [96199](http://unstats.un.org/unsd/cr/registry/regcs.asp?Cl=9&Lg=1&Co=96193) ) except for cinema theatre services.  In LV: Unbound except for cinema theatre operation services (part of CPC  [96199](http://unstats.un.org/unsd/cr/registry/regcs.asp?Cl=9&Lg=1&Co=96193) ). |
| B. News and press agencies services  (CPC 962) | In FR: Foreign participation in existing companies publishing publications in the French language may not exceed 20 % (twenty per cent) of the capital or of voting rights in the company. Establishment of foreign press agencies is subject to conditions set out in domestic regulation. Establishment of press agencies by foreign investors is subject to reciprocity.  In BG, CY, CZ, HU, LT, RO, PL, SK: Unbound.  In PT: News companies, incorporated in Portugal in the juridical form of "Sociedade Anónima", must have the social capital in the form of nominal stocks. |
| C. Libraries, archives, museums and other cultural services | In BE, BG, CY, CZ, DE, DK, ES, EE, FI, FR, EL, HR, HU, IE, IT, LV, LU, MT, NL, PL, PT, RO, SK, SI, SE: Unbound.  In AT, LT: Participation of private operators in libraries, archives, museums and other cultural services' network is subject to concession or licence. |
| D. Sporting services  (CPC 9641) | In AT, SI: Unbound for ski school services and mountain guide services.  In BG, CY, CZ, EE, LV, MT, PL, RO, SK: Unbound. |
| E. Recreation park and beach services  (CPC 96491) | None. |
| 16. TRANSPORT SERVICES |  |
| A. Maritime transport |  |
| a) International passenger transportation  (CPC 7211 less national cabotage transport [83](#footnote83) )  b) International freight transportation  (CPC 7212 less national cabotage transport [84](#footnote84) ) | In AT, BE, BG, CY, CZ, DE, DK, ES, EE, FI, FR, EL, HU, IE, IT, LT, LU, NL, PL, PT, RO, SK, SI, SE: Unbound for the establishment of a registered company for the purpose of operating a fleet under the national flag of the State of establishment. |
| D. Road transport |  |
| a) Passenger transportation  (CPC 7121 and CPC 7122) | EU: Foreign investors cannot provide transport services within a Member State of the European Union (cabotage), except for rental of non‑listed services of buses with operator.  EU: Economic needs test for taxi services. Main criteria: number of and impact on existing establishments, population density, geographic spread, impact on traffic conditions and creation of new employment.  In AT, BG: Exclusive rights or authorisation can only be granted to nationals of a Member State of the European Union and to juridical persons of the EU having their headquarters in the EU.  In BG, CZ: Unbound for direct branching (incorporation is required).  In FI, LV: Authorisation is required, not extended to foreign registered vehicles.  In LV and SE: Requirement for established entities to use vehicles with national registration.  In ES: Economic needs test for CPC 7122. Main criteria: local demand. |
|  | In IT, PT: Economic needs test for limousine services. Main criteria: number of and impact on existing establishments, population density, geographic spread, impact on traffic conditions and creation of new employment.  In ES, IE, IT: Economic needs test for intercity bussing services. Main criteria: number of and impact on existing establishments, population density, geographic spread, impact on traffic conditions and creation of new employment.  In FR: Unbound for intercity bussing services. |
| b) Freight transportation  (CPC 7123, excluding transportation of postal and courier items on own account [85](#footnote85) ) | In AT, BG: Exclusive rights or authorisation can only be granted to nationals of a Member State of the European Union and to juridical persons of the EU having their headquarters in the EU.  In ES: Authorisation for the establishment of a commercial presence in Spain may be refused to service suppliers, whose country of origin does not accord effective market access to service suppliers of Spain (CPC 7123).  In BG, CZ: Unbound for direct branching (incorporation is required).  In FI, LV: Authorisation is required, not extended to foreign registered vehicles.  In LV and SE: Requirement for established entities to use vehicles with national registration.  In IT, SK: Economic needs test. Main criteria: local demand. |
| E. Pipeline transport of goods other than fuel [86](#footnote86)  (CPC 7139) | In AT: Exclusive rights can only be granted to nationals of a Member State of the European Union and to juridical persons of the EU having their headquarters in the EU. |
| 17. SERVICES AUXILIARY TO TRANSPORT [87](#footnote87) |  |
| A. Services auxiliary to maritime transport  a) maritime cargo handling services  b) Storage and warehousing services  (part of CPC 742)  c) Customs clearance services  d) Container station and depot Services  e) Maritime agency services | In 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: Unbound for the establishment of a registered company for the purpose of operating a fleet under the national flag of the state of establishment.  In IT: Economic needs test [88](#footnote88)  for maritime cargo-handling services. Main criteria: number of and impact on existing establishments, population density, geographic spread and creation of new employment.  In BG: Unbound for direct branching (incorporation is required). Services auxiliary to maritime transport that require the use of vessels can be provided only by vessels operating under the Bulgarian flag. |
| f) Maritime freight forwarding services  g) Rental of vessels with crew  (CPC 7213)  h) Pushing and towing services  (CPC 7214)  i) Supporting services for maritime transport  (part of CPC 745)  j) Other supporting and auxiliary services (including catering)  (part of CPC 749) | In SI: Only juridical persons established in Slovenia (no branches) can perform customs clearance.  In FI: Services can be provided only by ships operating under the Finnish flag.  In HR: Unbound for c) Customs clearance services, d) Container station and depot services, e) Maritime agency services and f) Maritime freight forwarding services. For a) Maritime cargo handling services, b) Storage and warehousing services, j) Other supporting and auxiliary services (including catering), h) Pushing and towing services and i) Supporting services for maritime transport: None, except that foreign legal person is required to establish a company in Croatia which should be granted a concession by the port authority, following a public tendering procedure. The number of service suppliers may be limited reflecting limitations in port capacity. |
| C. Services auxiliary to rail transport  a) Cargo-handling services  (part of CPC 741)  b) Storage and warehouse services  (part of CPC 742)  c) Freight transport agency services  (part of CPC 748)  d) Pushing and towing services  (CPC 7113)  e) Supporting services for rail transport services  (CPC 743)  f) Other supporting and auxiliary services  (part of CPC 749) | In BG: Unbound for direct branching (incorporation is required). Participation in a Bulgarian company is limited to 49 % (forty-nine per cent).  In CZ: Unbound for direct branching (incorporation is required).  In SI: Only juridical persons established in Slovenia (no branches) can perform customs clearance.  In HR: Unbound for pushing and towing services. |
| D. Services auxiliary to road transport  a) Cargo-handling services  (part of CPC 741)  b) Storage and warehouse services  (part of CPC 742)  c) Freight transport agency services  (part of CPC 748)  d) Rental of Commercial Road Vehicles with Operators  (CPC 7124)  e) Supporting services for road transport equipment  (CPC 744)  f) Other supporting and auxiliary services  (part of CPC 749) | In AT: For rental of commercial road vehicles with operators, authorisation can only be granted to nationals of a Member State of the European Union and to juridical persons of the EU having their headquarters in the EU.  In BG: Unbound for direct branching (incorporation is required). Participation in a Bulgarian company is limited to 49 % (forty-nine per cent).  In CZ: Unbound for direct branching (incorporation is required).  In FI: For rental of commercial road vehicles with operators, authorisation is required, but not extended to foreign registered vehicles.  In SI: Only juridical persons established in Slovenia (no branches) can perform customs clearance.  In HR, CY: Unbound for rental of commercial road vehicles with operators. |
| E. Services auxiliary to air transport services |  |
| a) Ground-handling services (including catering) | In EU: Unbound, except for market access. Categories of activities depend on the size of the airport. The number of service suppliers in each airport can be limited, due to available-space constraints and to not less than 2 (two) suppliers for other reasons.  In BG: Unbound for direct branching (incorporation is required). |
| b) Storage and warehouse services  (part of CPC 742) | In BG: Unbound for direct branching (incorporation is required).  In PL: For storage services of frozen or refrigerated goods and bulk storage services of liquids or gases, categories of activities depend on the size of the airport. The number of service suppliers in each airport can be limited, due to available-space constraints and for other reasons, to not less than two suppliers. |
| c) Freight transport agency services  (part of CPC 748) | In CY, CZ, HU, MT, PL, RO, SK: Unbound.  In BG: Foreign persons can supply services only through participation in Bulgarian companies with 49 % (forty-nine per cent) limitation on equity participation and through branches.  In SI: Only juridical persons established in Slovenia (no branches) can perform customs clearance. |
| F. Services auxiliary to pipeline transport of goods other than fuel [89](#footnote89)  a) Storage and warehouse services of goods other than fuel transported by pipelines  (part of CPC 742) | None. |
| 18. OTHER TRANSPORT SERVICES |  |
| Provision of combined transport service | In all Member States of the European Union except AT, BG, CY, CZ, EE, HR, HU, LT, LV, MT, PL, RO, SE, SI, SK: None, without prejudice to the limitations inscribed in this list affecting any given mode of transport.  In AT, BG, CY, CZ, EE, HR, HU, LT, LV, MT, PL, RO, SE, SI, SK: Unbound. |
| 19. ENERGY SERVICES |  |
| A. Services incidental to mining  (CPC 883) [90](#footnote90) | In CY: Unbound.  In SI: The exploration for and exploitation of mineral resources, including regulated mining services, are subject to establishment in or citizenship of the EEA, the Swiss Confederation or an OECD Member or of a third country on condition of material reciprocity. Compliance with the condition of reciprocity is verified by the Ministry responsible for mining. |
| B. Pipeline transportation of fuels  (CPC 7131) | In AT, BE, BG, CY, CZ, DE, DK, ES, EE, FI, FR, EL, IE, IT, LV, LU, MT, NL, PL, PT, RO, SK, SI, SE: Unbound. |
| C. Storage and warehouse services of fuels transported through pipelines  (part of CPC 742) | In CY, CZ, MT, PL, SK: Investors from countries which are energy suppliers may be prohibited to obtain the control of the activity. Unbound for direct branching (incorporation is required).  In FI: Unbound for control or ownership of a liquefied natural gas (hereinafter referred to as "LNG") terminal (including those parts of the LNG terminal used for storage or re-gasification of LNG) by foreign persons or enterprises for energy security reasons. |
| D. Wholesale trade services of solid, liquid and gaseous fuels and related products  (CPC 62271)  and wholesale trade services of electricity, steam and hot water | EU: Unbound for wholesale trade services of electricity, steam and hot water.  In FI: Unbound for the importation, wholesale and retail of electricity. Quantitative restrictions apply in the form of monopolies or exclusive rights for the importation of natural gas and for the production and distribution of steam and hot water.  In SK: Unbound for direct branching (incorporation is required) for liquid and gaseous fuels. |
| E. Retailing services of motor fuel  (CPC 613)  F. Retail sales of fuel oil, bottled gas, coal and wood  (CPC 63297)  and retailing services of electricity, (non-bottled) gas, steam and hot water | EU: Unbound for retailing services of motor fuel, electricity, (non-bottled) gas, steam and hot water.  In BE, BG, DK, FR, IT, MT, PT: For retail sales of fuel oil, bottled gas, coal and wood, authorisation for department stores (for FR and PT only for large stores) is subject to an economic needs test. Main criteria: number of and impact on existing stores, population density, geographic spread, impact on traffic conditions and creation of new employment. |
| G. Services incidental to energy distribution  (CPC 887) | In AT, BE, BG, CY, CZ, DE, DK, ES, EE, FI, FR, EL, IE, HU, IT, LU, LT, MT, NL, PL, PT, RO, SK, SE: Unbound except for consultancy services and none for consultancy services.  In SI: Unbound except for services incidental to the distribution of gas and none for the distribution of gas. |
| 20. OTHER SERVICES NOT INCLUDED ELSEWHERE |  |
| a) Washing, cleaning and dyeing services  (CPC 9701) | None. |
| b) Hairdressing services  (CPC 97021) | In CY: Unbound.  In IT: An economic needs test applies on a national treatment basis. Main criteria: population and density of existing business. |
| c) Cosmetic treatment, manicuring and pedicuring services  (CPC 97022) | In IT: An economic needs test applies on a national treatment basis. Main criteria: population and density of existing business.  In CY: Nationality requirement. |
| d) Other beauty treatment services n.e.c.  (CPC 97029) | In IT: An economic needs test applies on a national treatment basis. Main criteria: population and density of existing business.  In CY: Nationality requirement applies. |
| e) Spa services and non therapeutical massages, to the extent that they are provided as relaxation physical well-being services and not for medical or rehabilitation purposes [91](#footnote91)  (CPC ver. 1.0 97230) | In CY: Nationality requirement applies. |
| f) Telecommunications connection services  (CPC 7543) | None. |

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

ANNEX 10-C

EUROPEAN UNION

LIST OF LIMITATIONS IN CONFORMITY WITH ARTICLES 10.3, 10.4, 10.8 AND 10.9 
  
(KEY PERSONNEL, GRADUATE TRAINEES AND BUSINESS SELLERS)

1.
   The list of limitations in this Annex indicates the economic activities liberalised pursuant to Articles 10.3 and 10.4 and specifies, by means of reservations, the limitations that apply to key personnel, graduate trainees and business sellers in accordance with Articles 10.8 and 10.9. The list in this Annex is composed of two columns containing the following elements, respectively:

(a)
   the sector or sub-sector in which limitations apply; and

(b)
   a description of the applicable limitations.

The European Union does not undertake any commitment for key personnel and graduate trainees in economic activities for which it does not take commitments on establishment in accordance with Annex 10-B neither does it undertake any commitments for business sellers in economic activities for which it does not take any commitments on cross-border supply of services in accordance with Annexes 10-A and 10-B.

2.
   For the purposes of this Annex, when identifying individual sectors and sub-sectors:

(a)
   "CPC" means the Central Products Classification as defined in Article 1.3(c);

  

(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° 77, CPC ver. 1.0, 1998; and

(c)
   "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° 4, ISIC REV 3.1, 2002.

3.
   Commitments on key personnel and graduate trainees do not apply if the intent or effect of their temporary stay is to interfere with, or otherwise affect the outcome of, any labour or management dispute or negotiation.

4.
   The list in this Annex does not include measures relating to qualification requirements and procedures, technical standards and licensing requirements and procedures if they do not constitute a limitation within the meaning of Articles 10.3 and 10.4. Those measures (for example, need to obtain a licence, need to obtain recognition of qualifications in regulated sectors, need to pass specific examinations, including language examinations, and need to have a postal address 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 a Signatory MERCOSUR State.

5.
   To the extent that commitments are not taken in Chapter 10, all other requirements of the laws and regulations of each Party regarding entry and temporary stay continue to apply, including those concerning the period of stay.

6.
   Notwithstanding the provisions of this Chapter, all requirements of each Party's laws and regulations regarding employment and social security measures shall continue to apply, including regulations concerning minimum wages and collective wage agreements.

  

7.
   The list in this Annex is without prejudice to the existence of public monopolies and exclusive rights, as set out by the European Union in Annex 10-B.

8.
   In the sectors where economic needs tests are applied, their main criteria shall be the assessment of the relevant market situation in the Member State of the European Union 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 European Union takes commitments with respect to market access as set out in Article 10.3(1), differentiated by its Member States, if applicable.

10.
   For greater certainty, for the European Union, the obligation to grant national treatment does not entail the requirement to extend to natural or juridical persons of a Signatory MERCOSUR State the treatment granted in a Member State of the European Union, pursuant to the Treaty on the Functioning of the European Union, or to any measure adopted pursuant to that Treaty, including the implementation of that Treaty or such measures in the Member States of the European Union, to:

(a)
   natural persons or residents of a Member State of the European Union; or

(b)
   juridical persons constituted or organised under the law of another Member State of the European Union or that of the European Union and having their registered office, central administration or principal place of business in a Member State of the European Union.

  

Such national treatment is granted to juridical persons which are constituted or organised under the law of a Member State of the European Union or that of the European Union and have their registered office, central administration or principal place of business in a Member State of the European Union, including those which are owned or controlled by natural or juridical persons of a Signatory MERCOSUR State.

11.
   The following abbreviations are used in the list in this Annex:

–
   EU
   European Union, including all its Member States

–
   EEA
   European Economic Area

–
   AT
   Austria

–
   BE
   Belgium

–
   BG
   Bulgaria

–
   CY
   Cyprus

–
   CZ
   Czechia

–
   DE
   Germany

–
   DK
   Denmark

–
   EE
   Estonia

–
   EL
   Greece

–
   ES
   Spain

–
   FI
   Finland

–
   FR
   France

–
   HR
   Croatia

–
   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

|  |  |
| --- | --- |
| Sector or sub-sector | Description of reservations |
| All sectors | Scope of intra-corporate transferees  In BG: The number of intra-corporate transferees shall not exceed 10 % (ten percent) of the average annual number of the citizens of the EU employed by the respective Bulgarian juridical person. If fewer than 100 (one hundred) persons are employed, the number of intra-corporate transferees may, subject to authorisation, exceed 10 % (ten percent) of that of the total employees.  In HU: Category of intra-corporate transferees is unbound for a natural person who has been a partner in a juridical person of a Signatory MERCOSUR State. |
| All sectors | Specialists [92](#footnote92)  EU: In assessing the specialised knowledge of the natural person, account shall be taken not only of knowledge specific to the enterprise, but also of whether the person has a high level of qualification, including adequate professional experience, referring to a type of work or activity requiring specific technical knowledge, including possible membership of an accredited profession. |
| All sectors | Graduate trainees  In BG, HU: Economic needs tests for graduate trainees [93](#footnote93) .  In AT, DE, ES, FR, HU, LT, SK: Training must be linked to the university degree which has been obtained. |
| All sectors | Managing directors and auditors  In AT: Managing directors of branches of juridical persons have to be resident in Austria. Natural persons within a juridical person or a branch responsible for the observance of the Austrian Trade Act must have a domicile in Austria.  In FI: A foreigner carrying out trade as a private entrepreneur needs a trade permit and has to be the holder of a permanent residence permit in the EU. For all sectors, except telecommunications services, nationality and residency requirements for the managing director of a limited company apply. For telecommunications services, permanent residency for the managing director is required.  In FR: The managing director of a commercial, industrial or artisanal activity, if not a holder of a residency permit, needs a specific authorisation.  In RO: The majority of the commercial companies' auditors and their deputies shall be Romanian citizens.  In SE: The managing director of a juridical person or a branch shall reside in Sweden. |
| All sectors | Type of enterprise  In AT, CZ, SK: Intra-corporate transferees, graduate trainees and business sellers need to be employed by an enterprise other than a non-profit organisation; otherwise unbound.  In FI: Senior personnel needs to be employed by an enterprise other than a non-profit organisation. |
| All sectors | Recognition  EU: EU directives on mutual recognition of diplomas only apply to citizens of the EU. The right to practise a regulated professional service in one Member State of the European Union does not grant the right to practise in another Member State of the European Union [94](#footnote94) . |
| 1. AGRICULTURE, HUNTING, FORESTRY |  |
| A. Agriculture, hunting  (ISIC rev 3.1: 011, 012, 013, 014, 015) excluding advisory and consultancy services [95](#footnote95) | In AT, DE, DK, HU, LT, MT, RO: Unbound for agricultural activities.  In CY: The participation of MERCOSUR investors is allowed only up to 49 % (forty-nine percent).  In FR: Prior authorisation is required in order to become a member or act as a director of an agricultural cooperative.  In FI: only EEA nationals resident in the reindeer herding area may own reindeer and exercise reindeer husbandry. Exclusive rights may be granted.  In IE: Establishment by residents of a Signatory MERCOSUR State in flour milling activities is subject to authorisation. |
| B. Forestry and logging  (ISIC rev 3.1: 020) excluding advisory and consultancy services [96](#footnote96) | In BG, DE, LT: Unbound for logging activities. |
| 2. FISHING AND AQUACULTURE  (ISIC rev.3.1: 0501, 0502) excluding advisory and consultancy services [97](#footnote97) | Unbound. |
| 3. Mining and quarrying [98](#footnote98)  A. Mining of coal and lignite; extraction of peat  (ISIC rev 3.1: 10)  B. Extraction of crude petroleum and natural gas [99](#footnote99)  (ISIC rev 3.1: 1110)  C. Mining of metal ores  (ISIC rev 3.1: 13)  D. Other mining and quarrying  (ISIC rev 3.1: 14) | EU: Unbound for juridical persons controlled by natural or juridical persons of a non-EU country, which accounts for more than 5 % (five percent) of the EU's oil or natural gas imports. Unbound for direct branching (incorporation is required). Unbound for extraction of crude petroleum and natural gas.  In CY: Unbound. |
| 4. MANUFACTURING [100](#footnote100) |  |
| H. Publishing, printing and reproduction of recorded media  (ISIC rev 3.1: 22), excluding publishing and printing on a fee or contract basis [101](#footnote101) | In IT: Nationality requirement for publishers.  In PL: Nationality requirement for the editor-in-chief of newspapers and journals.  In SE: Residency requirement for publishers and owners of publishing and printing companies. |
| 6. BUSINESS SERVICES |  |
| A. Professional services |  |
| a) Legal services  (CPC 861) [102](#footnote102)  excluding legal advisory and legal documentations and certification services provided by legal professionals entrusted with public functions, such as notaries, "huissiers de justice" or other "officiers publics et ministériels" | In AT, ES, EL, LT, MT, RO, SK: Full admission to the Bar, required for the practice of domestic (EU and Member State of the European Union) law, is subject to a nationality requirement. In ES, the competent authorities may grant waivers. In SK, it is coupled with residency requirement.  In CY, FI: Nationality and residency requirement. Full admission to the Bar is required for the provision of legal services. Admission to the Bar is subject to a nationality requirement, coupled with a residency requirement. Only advocates enrolled in the Bar may be partners, shareholders or members of the Board of Directors in a law company in Cyprus. |
|  | In BE: Full admission to the Bar, required for legal representation services, is subject to a nationality requirement. Exemption can be granted under specific conditions (among others, residency requirement and reciprocity). Quotas apply for representation before the "Cour de cassation" in non-criminal cases.  In BG: MERCOSUR lawyers can only provide legal representation services of a national of a Signatory MERCOSUR State and subject to reciprocity and cooperation with a Bulgarian lawyer. For legal mediation services, permanent residency is required.  In CZ: Full admission to the Bar is required for the practice of legal services, including representation before courts. Non-discriminatory legal form requirements apply. For the practice of legal services in respect of domestic (EU and Member State of the European Union) law, including representation before courts, EEA or Swiss nationality and residency in the Czech Republic is required.  In DK: The performing of legal services under the title "Advokat" is only permitted for lawyers with a Danish licence to practise. Representation before courts is mainly reserved for lawyers with a Danish licence to practise. Other persons than lawyers with a Danish licence to practise may perform legal services in accordance with the Danish Act on Legal Services, but are not allowed to use the title "Advokat". |
|  | In ES: EEA nationality is required for the practice of industrial property agent services.  In HR: Full admission to the Bar, required for legal representation services, is subject to a nationality requirement or a requirement of citizenship of an Member State of the European Union.  In FI: A patent agent must be resident in the EEA in order to be recorded in the Patent Agents Register, which is necessary for the practice of the profession.  In FR: Full admission to the Bar is required for the practice of legal services in respect of French law, including representation before courts. Residency (commercial presence) is required in order to obtain full admission to the Bar. To provide legal services in respect of domestic (EU and Member State of the European Union) law, commercial presence may be required to take one of the legal forms which are allowed under national law on a non-discriminatory basis. Some types of legal forms may be reserved exclusively to lawyers admitted to the Bar, also on a non-discriminatory basis. Representation before the "Cour de Cassation" and the "Conseil d’Etat" is subject to quotas. In a law firm providing services in respect of French or EU law, shareholding and voting rights may be subject to quantitative restrictions related to the professional activity of the partners. |
|  | In HU: Full admission to the Bar is subject to a nationality requirement, coupled with a residency requirement. For foreign lawyers, the scope of legal activities is limited to the provision of legal advice, which shall take place on the basis of a collaboration contract concluded with a Hungarian attorney or law firm.  In LV: Nationality requirement for sworn solicitors, to whom legal representation in criminal proceedings is reserved.  In PT: Nationality requirement for the access to the profession of "solicitadores" and for industrial property agent.  In SI: remunerated representation of clients before the court is conditioned upon commercial presence in Slovenia. A foreign lawyer who has the right to practise law in a foreign country may perform legal services or practise law under the conditions laid down in Article 34a of the Attorneys Act, provided the condition of actual reciprocity is fulfilled. Compliance with the condition of reciprocity is verified by the Ministry of Justice. Commercial presence for appointed attorneys by the Slovene Bar Association is restricted to sole proprietorship, law firm with limited liability (partnership) or to a law firm with unlimited liability (partnership) only. The activities of a law firm shall be restricted to the practice of law. Only attorneys may be partners in a law firm.  In 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  (CPC 86212 other than "auditing services", CPC 86213, CPC 86219 and CPC 86220) | In AT: Nationality requirement for representation before competent authorities.  In FR: Provision of accounting and bookkeeping services by a foreign supplier is conditional on a decision of the Minister of Economics, Finance and Industry, in agreement with the Minister of Foreign Affairs.  In CY: Special licence is granted to third-country professionals, subject to certain conditions. |
| b) 2. Auditing services  (CPC 86211 and 86212 other than accounting services) | In AT: Nationality requirement for representation before competent authorities and for performing audits provided for in specific Austrian laws (among others, joint stock companies law, stock exchange law and banking law).  In DK: Residency requirement.  In ES: Nationality requirement or statutory auditors and for administrators, directors and partners of companies other than those covered by Directive 2006/43/EC of the European Parliament and of the Council of 17 May 2006 on statutory audits of annual accounts and consolidated accounts, amending Council Directives 78/660/EEC and 83/349/EEC and repealing Council Directive 84/253/EEC, OJ L 157, 9.6.2006, p. 87. |
|  | In FI: Residency requirement for at least one of the auditors of a Finnish liability company.  In HR: Only certified auditors holding a licence formally recognised by the Croatian Chamber of Auditors can provide auditing services.  In IT: Nationality requirement condition for administrators, directors and partners of companies other than those covered by Directive 2006/43/EC of the European Parliament and of the Council of 17 May 2006 on statutory audits of annual accounts and consolidated accounts, amending Council Directives 78/660/EEC and 83/349/EEC and repealing Council Directive 84/253/EEC, OJ L 157, 9.6.2006, p. 87. Residency requirement for auditors that are natural persons.  In SE: Only auditors approved in Sweden may perform legal auditing services in certain legal entities, among others, in all limited companies. Residency is required for approval.  In CY: Special licence is granted to third-country auditors, subject to certain conditions. |
| c) Taxation advisory services  (CPC 863) [103](#footnote103) | In AT: Nationality requirement for representation before competent authorities.  In BG: Nationality requirement for specialists.  In HU: Residency requirement.  In CY: Special licence is granted to third-country professionals, subject to certain conditions. |
| d) Architectural services  and  e) Urban planning and landscape architectural services  (CPC 8671 and CPC 8674) | In EE: At least one responsible person (project manager or consultant) must be resident in Estonia.  In BG: Foreign specialists must have experience of at least 2 (two) years in the field of construction. Nationality requirement for urban planning and landscape architectural services.  In CZ, EL, HR, HU: Residency requirement.  In CY: Nationality requirement applies.  In SK: Residency requirement and nationality requirement. |
| f) Engineering services  and  g) Integrated engineering services  (CPC 8672 and CPC 8673) | In EE: At least one responsible person (project manager or consultant) must be resident in Estonia.  In BG: Foreign specialists must have experience of at least 2 (two) years in the field of construction.  In HR: Residency requirement.  In EL, HU: Residency requirement (for CPC 8673, a residency requirement only applies to graduate trainees).  In CY: Nationality requirement applies.  In SK: Residency requirement and nationality requirement. |
| h) Medical (including psychologists) and dental services  (CPC 9312 and part of CPC 85201) | In CZ, IT, LT, SK: Residency requirement.  In CZ, SK: Authorisation by the competent authorities required for foreign natural persons.  In BE, LU, SI: For graduate trainees, authorisation by the competent authorities required for foreign natural persons.  In BG, CY, MT: Nationality requirement.  In DK: Limited authorisation to fulfil a specific function can be given for up to 18 (eighteen) months and requires residency.  In FR: Nationality requirement. However, access is possible within annually established quotas.  In HR: All persons providing services directly to patients or treating patients need a licence from the professional chamber.  In LV: Economic needs tests for medical doctors and dentists in a given region.  In PL: Practice of the medical profession by foreigners requires permission. Foreign medical doctors have limited election rights within the professional chambers.  In PT: Residency requirement for psychologists. |
| i) Veterinary services  (CPC 932) | In BG, CY, DE, EL, FR, HR, HU: Nationality requirement (in FR: limited to EU and EEA citizens).  In CZ, SK: Nationality requirement and residency requirement.  In DK, IT: Residency requirement.  In PL: Nationality requirement. Foreign persons may apply for permission to practise. |
| j) 1. Midwives services  (part of CPC 93191) | In BE, LU: For graduate trainees, authorisation by the competent authorities required for foreign natural persons.  In DK: Limited authorisation to fulfil a specific function can be given for a maximum of 18 (eighteen) months and requires residency.  In FR: Nationality requirement. However, access is possible within annually established quotas.  In HR: All persons providing services directly to patients or treating patients need a licence from the professional chamber.  In CY, HU: Nationality requirement.  In CZ: Unbound.  In DK: Limited authorisation to fulfil a specific function can be given for up to 18 (eighteen) months and requires residency. |
|  | In IT, SK: Residency requirement.  In LV: Subject to economic needs tests, determined by the total number of midwives in a given region, authorised by local health authorities.  In LT: Authorisation by the competent authorities required for foreign natural persons.  In PL: Nationality requirement. Foreign persons may apply for permission to practise. |
| j) 2. Services provided by nurses, physiotherapists and paramedical personnel  (part of CPC 93191) | In BE, FR, LU: For graduate trainees, authorisation by the competent authorities required for foreign natural persons.  In RO, SK: Authorisation by the competent authorities required for foreign natural persons.  In DK: Limited authorisation to fulfil a specific function can be given for up to 18 (eighteen) months and requires residency.  In HR: All persons providing services directly to patients or treating patients need a licence from the professional chamber.  In HU, CY: Nationality requirement.  In LV: Subject to economic needs tests, determined by the total number of nurses in a given region, authorised by local health authorities.  In LT: Authorisation by the competent authorities required for foreign natural persons.  In SK: Residency requirement. |
| k) Retail sales of pharmaceuticals and retail sales of medical and orthopaedical goods  (CPC 63211)  and other services supplied by pharmacists [104](#footnote104) | In FR: EEA or Swiss nationality is required in order to operate a pharmacy. Foreign pharmacists may be permitted to establish within established quotas.  In DE, EL, SK, CY: Nationality requirement.  In HU: Nationality requirement except for retail sales of pharmaceuticals and retail sales of medical and orthopaedical goods (CPC 93191).  In IT, PT, SK: Residency requirement. |
| D. Real estate services [105](#footnote105) |  |
| a) Involving own or leased Property  (CPC 821) | In FR, HU, IT, PT: Residency requirement.  In SI: Nationality requirement. |
| b) On a fee or contract Basis  (CPC 822) | In DK: Residency requirement unless waived by the Danish Business Authority.  In FR, HU, IT, PT: Residency requirement.  In SI: Nationality requirement. |
| E. Rental/leasing services without operators |  |
| e) Relating to personal and household goods  (CPC 832) | EU: Nationality requirement for specialists and for graduate trainees. |
| f) Telecommunications equipment rental  (CPC 7541) | EU: Nationality requirement for specialists and for graduate trainees. |
| F. Other business services |  |
| e) Technical testing and analysis services  (CPC 8676) | In IT, PT: Residency requirement for biologists and chemical analysts. |
| f) Advisory and consulting services incidental to agriculture, hunting and forestry  (part of CPC 881) | In IT: Residency requirement for agronomists ("periti agrari"). |
| j) 2. Security services  (CPC 87302, CPC 87303, CPC 87304 and CPC 87305) | In BE: Nationality requirement and residency requirement for management personnel.  In BG, CY, CZ, EE, LV, LT, MT, PL, RO, SI, SK: Nationality requirement and residency requirement.  In DK: Nationality requirement and residency requirement for managers and for airport guard services.  In PT: Nationality requirement for specialised personnel.  In FR: Nationality requirement for managing directors and directors.  In IT: Nationality requirement and residency requirement in order to obtain necessary authorisation for security guard services and the transport of valuables.  In ES: Nationality requirement for security personnel. |
| k) Related Scientific and Technical Consulting Services  (CPC 8675) | In BG: Nationality requirement for specialists.  In DE: Nationality requirement for publicly appointed surveyors.  In FR: Nationality requirement for "surveying" operations relating to the establishment of property rights and to land law.  In IT, PT: Residency requirement. |
| l) 1. Maintenance and repair of vessels  (part of CPC 8868) | In MT: Nationality requirement. |
| l) 2. Maintenance and Repair of Rail Transport Equipment  (part of CPC 8868) | In LV: Nationality requirement. |
| l) 3. Maintenance and Repair of motor vehicles, motorcycles, snowmobiles and road transport Equipment  (CPC 6112, CPC 6122, part of CPC 8867 and part of CPC 8868) | EU: For maintenance and repair of motor vehicles, motorcycles and snowmobiles, nationality requirement for specialists and for graduate trainees. |
| l) 5. Maintenance and Repair services of metal products, of (non office) machinery, of (non transport and non office) equipment and of personal and household goods [106](#footnote106)  (CPC 633, CPC 7545, CPC 8861, CPC 8862, CPC 8864, CPC 8865 and CPC 8866) | EU: Nationality requirement for specialists and for graduate trainees, except for:  –    BE, DE, DK, ES, FR, EL, HU, IE, IT, LU, MT, NL, PL, PT, RO, SE for CPC 633, 8861, 8866;  –    BG for repair services of personal and household goods (excl. Jewellery): CPC 63301, 63302, part of 63303, 63304, 63309;  –    AT for CPC 633, 8861-8866;  –    EE, FI, LV, LT for CPC 633, 8861-8866;  –    CZ, SK for CPC 633, 8861-8865; and  –    SI for CPC 633, 8861, 8866. |
| m) Building-Cleaning Services  (CPC 874) | In CY, EE, HR, MT, PL, RO, SI: Nationality requirement for specialists. |
| n) Photographic Services  (CPC 875) | In HR, LV: Nationality requirement for specialty photography services.  In PL: Nationality requirement for the supply of aerial photographic services. |
| p) Printing and Publishing  (CPC 88442) | In SE: Residency requirement for publishers and owners of publishing and printing companies.  In HR: Residency requirement for publishers. |
| q) Convention Services  (part of CPC 87909) | In SI: Nationality requirement. |
| r) 1. Translation and Interpretation Services  (CPC 87905) | In FI: Residency requirement for certified translators.  In CY: Nationality and residency requirement. |
| r) 3. Collection Agency Services  (CPC 87902) | In BE, EL, IT: Nationality requirement. |
| r) 4. Credit reporting services  (CPC 87901) | In BE, EL, IT: Nationality requirement. |
| r) 5. Duplicating services  (CPC 87904) [107](#footnote107) | EU: Nationality requirement for specialists and for graduate trainees. |
| 8. CONSTRUCTION AND RELATED ENGINEERING SERVICES  (CPC 511, CPC 512, CPC 513, CPC 514, CPC 515, CPC 516, CPC 517 and CPC 518) | In BG: Foreign specialists must have experience of at least 2 (two) years in the field of construction.  In CY: Specific conditions apply and authorisation is required. |
| 9. DISTRIBUTION SERVICES  (excluding distribution of arms, munitions and war material) | In CY: Nationality and residency requirement for energy distribution. |
| C. Retailing services [108](#footnote108) | In CY: Nationality requirement for pharmaceuticals, medical and orthopedical goods and other services provided by pharmacists. |
| c) Food retailing services  (CPC 631) | In FR: Nationality requirement for tobacconists ("buraliste"). |
| 10. EDUCATIONAL SERVICES (only privately funded services) |  |
| A. Primary education services  (CPC 921) | In FR: EU nationality is required in order to teach in a privately funded educational institution. However, foreign nationals may obtain an authorisation from the relevant competent authorities in order to teach in primary educational institutions. Foreign nationals may also obtain an authorisation from the relevant competent authorities in order to establish and operate or manage primary educational institutions. Such authorisation is granted on a discretionary basis.  In IT: Nationality requirement for service providers who are authorised to issue state-recognised diplomas.  In EL: Nationality requirement for teachers. |
| B. Secondary education services  (CPC 922) | In FR: EU nationality is required in order to teach in a privately funded educational institution. However, foreign nationals may obtain an authorisation from the relevant competent authorities in order to teach in secondary educational institutions. Foreign nationals may also obtain an authorisation from the relevant competent authorities in order to establish and operate or manage secondary educational institutions. Such authorisation is granted on a discretionary basis.  In IT: Nationality requirement for service providers who are authorised to issue state-recognised diplomas.  In EL: Nationality requirement for teachers.  In LV: Nationality requirement for technical and vocational secondary school-type education services for handicapped students (CPC 9224). |
| C. Higher education services  (CPC 923) | In FR: EU nationality is required in order to teach in a privately funded educational institution. However, foreign nationals may obtain an authorisation from the relevant competent authorities in order to teach in higher-level educational institutions. Foreign nationals may also obtain an authorisation from the relevant competent authorities in order to establish and operate or manage higher-level educational institutions. Such authorisation is granted on a discretionary basis.  In CZ, SK: Nationality requirement for higher education services, except for post-secondary technical and vocational education services (CPC 92310).  In IT: Nationality requirement for service providers who are authorised to issue state-recognised diplomas.  In DK: Nationality requirement for professors. |
| 12. FINANCIAL SERVICES |  |
| A. Insurance and insurance-related services | In AT: The management of a branch office must consist of 2 (two) natural persons resident in Austria.  In EE: For direct insurance, the management body of an insurance joint-stock company with MERCOSUR capital participation may include nationals of a Signatory MERCOSUR State only in proportion to the MERCOSUR participation and in any event not more than half of the members of the management body. The head of the management of a subsidiary or an independent company must be the holder of a permanent residence permit in Estonia.  In ES: Residency requirement for the actuarial profession (or alternatively 2 (two) years of experience)  In IT: Residency requirement for the actuarial profession.  In HR: Residency requirement.  In FI: At least one-half of the members of the board of directors and the supervisory board shall have their place of residence in the EEA, unless the competent authorities have granted an exemption. At least one auditor shall have his permanent residence in the EEA. The general agent of an insurance company of MERCOSUR must have his place of residence in Finland, unless the company has its head office in the EU. |
| B. Banking and other financial services (excluding insurance) | In BG: Permanent residence in Bulgaria is required for the executive directors and the managerial agent.  In FI: A managing director and at least one auditor of credits institutions shall have their place of residence in the EU, unless the Financial Supervision Authority has granted an exemption. The broker (natural person) on a derivative exchange shall have his place of residence in the EU.  In IT: Condition of residency within the territory of a Member State of the European Union for "promotori di servizi finanziari" (financial salesmen).  In LT: At least one head of a bank's administration must speak the Lithuanian language.  In PL: Nationality requirement for at least one of the bank executives.  In HR: Residency requirement. The management board shall direct the business of a credit institution from the territory of Croatia. At least one management board member must be fluent in the Croatian language. |
| 13. HEALTH SERVICES AND SOCIAL SERVICES  (only privately funded services)  A. Hospital services  (CPC 9311)  B. Ambulance services  (CPC 93192)  C. Residential health facilities other than hospital services  (CPC 93193)  E. Social services  (CPC 933) | In FR: For hospital and ambulance services, residential health facilities (other than hospital facilities) and social services, an authorisation is necessary in order to exercise management functions. The authorisation process takes into account the availability of local managers.  In LV: Economic needs tests for doctors, dentists, midwives, nurses, physiotherapists and para-medical personnel.  In PL: Practice of medical profession by foreigners requires permission. Foreign medical doctors have limited election rights within the professional chambers.  In HR: All persons providing services directly to patients or treating patients need a licence from the professional chamber.  In SI: All persons providing services directly to patients or treating patients need a licence and authorisation for the provision of health services from the Ministry of Health. |
| 14. TOURISM AND TRAVEL RELATED SERVICES |  |
| A. Hotel, restaurants and catering  (CPC 641, CPC 642 and CPC 643)  excluding catering in air transport services | In BG: The number of foreign managers is not to exceed the number of managers who are Bulgarian citizens, if the public (state or municipal) share in the equity capital of a Bulgarian company exceeds 50 % (fifty percent).  In HR: Nationality requirement for hospitality and catering services in households and rural homesteads. |
| B. Travel agencies and tour operators services (including tour managers)  (CPC 7471) | In BG: The number of foreign managers is not to exceed the number of managers who are Bulgarian citizens, if the public (state or municipal) share in the equity capital of a Bulgarian company exceeds 50 % (fifty percent).  In HR: Approval of the Ministry of Tourism for office manager position. |
| C. Tourist guides services  (CPC 7472) | In BG, CY, ES, HR, HU, IT, LT, MT, PL, SK: Nationality requirement.  In EL: Diploma from the Tourist Guide Schools of the Greek Ministry of Tourism required. Can be waived if confirmed absence of a tourist guide for a specific language.  In FR: France reserves the right to require EU nationality for the provision of tourist guide services in its territory. |
| 15. RECREATIONAL, CULTURAL AND SPORTING SERVICES  (other than audio-visual services) |  |
| A. Entertainment services (including theatre, live bands, circus and discotheque services)  (CPC 9619) | In FR: Authorisation is necessary for the access to management functions. The authorisation is subject to a nationality requirement if authorisation for more than 2 (two) years is required. |
| 16. TRANSPORT  SERVICES |  |
| A. Maritime transport |  |
| a) International passenger transportation  (CPC 7211 less national cabotage transport).  b) International freight transportation  (CPC 7212 less national cabotage transport) | EU: Nationality requirement for ships' crew.  In AT: Nationality requirement for the majority of managing directors. |
| D. Road transport |  |
| a) Passenger transportation  (CPC 7121 and CPC 7122) | In AT: Nationality requirement for persons and shareholders entitled to represent a juridical person or a partnership.  In DK, HR: Nationality requirement and residency requirement for managers.  In BG, MT, CY: Nationality requirement. |
| b) Freight transportation  (CPC 7123, excluding transportation of postal and courier items on own account) | In AT: Nationality requirement for persons and shareholders entitled to represent a juridical person or a partnership.  In BG, MT: Nationality requirement.  In HR: Nationality requirement and residency requirement for managers. |
| E. Pipeline transport of goods other than fuel [109](#footnote109)  (CPC 7139) | In AT: Nationality requirement for managing directors. |
| 17. SERVICES AUXILIARY TO TRANSPORT [110](#footnote110) |  |
| A. Services auxiliary to maritime transport  a) Maritime cargo handling services  b) Storage and warehousing services  (part of CPC 742)  c) Customs clearance Services  d) Container station and depot services  e) Maritime agency services | In AT: Nationality requirement for the majority of managing directors.  In BG, MT: Nationality requirement.  In DK: Requirement of residence for customs clearance services.  In EL: Nationality requirement for customs clearance services.  In IT: Requirement of residence for "raccomandatorio marittimo" (shipping agent). |
| f) Maritime freight forwarding services  g) Rental of vessels with crew  (CPC 7213)  h) Pushing and towing services  (CPC 7214)  i) Supporting services for maritime transport  (part of CPC 745)  j) Other supporting and auxiliary services (excluding catering)  (part of CPC 749) |  |
| D. Services auxiliary to road transport  d) Rental of commercial Road vehicles with operators  (CPC 7124) | In AT: Nationality requirement for persons and shareholders entitled to represent a juridical person or a partnership.  In BG, MT, Nationality requirement.  In CY: Nationality requirement for taxi drivers. |
| F. Services auxiliary to pipeline transport of goods other than fuel [111](#footnote111)  a) Storage and warehouse services of goods other than fuel transported by pipelines  (part of CPC 742) | In AT: Nationality requirement for managing directors. |
| 19. ENERGY SERVICES |  |
| A. Services incidental to mining  (CPC 883) [112](#footnote112) | In SK: Residency requirement.  In CY: Unbound. |
| 20. OTHER SERVICES NOT INCLUDED ELSEWHERE |  |
| a) Washing, cleaning and dyeing services  (CPC 9701) | EU: Nationality requirement for specialists and for graduate trainees. |
| b) Hairdressing services  (CPC 97021) | EU: Nationality requirement for specialists and for graduate trainees. |
| c) Cosmetic treatment, manicuring and pedicuring services  (CPC 97022) | EU: Nationality requirement for specialists and for graduate trainees. |
| d) Other beauty treatment services n.e.c.  (CPC 97029) | EU: Nationality requirement for specialists and for graduate trainees. |
| e) Spa services and non therapeutical massages, to the extent that they are provided as relaxation physical well-being services and not for medical or rehabilitation purposes [113](#footnote113)  (CPC ver. 1.0 97230) | EU: Nationality requirement for specialists and for graduate trainees. |

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

ANNEX 10-D

EUROPEAN UNION

LIST OF COMMITMENTS REGARDING CONTRACTUAL SERVICE SUPPLIERS 
  
AND INDEPENDENT PROFESSIONALS 
  
IN CONFORMITY WITH ARTICLES 10.3 AND 10.4

1.
   The list of commitments in this Annex indicates the economic activities liberalised pursuant to Articles 10.3 and 10.4 for the categories of contractual service suppliers and independent professionals, and specifies the limitations that apply by means of reservations. The list in this annex is composed of two columns as follows:

(a)
   the first column indicates the sector or sub-sector for which the category of contractual service suppliers and independent professionals is liberalised; and

(b)
   the second column describes the applicable reservations.

The European Union does not undertake any commitment for contractual service suppliers in economic activities which are not listed in the first column of the list.

2.
   For the purposes of this Annex, when identifying individual sectors and sub-sectors:

(a)
   "CPC" means the Central Products Classification as defined in Article 1.3(c); 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° 77, CPC ver 1.0, 1998.

3.
   Commitments for contractual service suppliers and independent professionals do not apply in cases where the intent or effect of their temporary stay interferes with, or otherwise affects the outcome of, any labour or management dispute or negotiation.

4.
   The list of commitments in this Annex does not include measures relating to qualification requirements and procedures, technical standards and licensing requirements and procedures if they do not constitute a limitation within the meaning of Articles 10.3 and 10.4. Those measures (for example, need to obtain a licence, need to obtain recognition of qualifications in regulated sectors, need to pass specific examinations, including language examinations and need to have a postal address in the territory where the economic activity is performed), even if not listed in this Annex, apply in any case to contractual service suppliers and independent professionals of a Signatory MERCOSUR State.

5.
   To the extent that commitments are not made by the European Union, all requirements of the laws of each Party regarding entry and temporary stay continue to apply, including those concerning the period of stay.

6.
   Notwithstanding the provisions of this Chapter, all requirements of the laws and regulations of each Party regarding employment and social security measures shall continue to apply, including regulations concerning minimum wages and collective wage agreements.

7.
   The list of commitments in this Annex is without prejudice to the existence of public monopolies or exclusive rights in the relevant sectors, as described in Annex 10-B.

  

8.
   In the sectors where economic needs tests are applied, their main criteria shall be the assessment of the relevant market situation in the Member State of the European Union or the region thereof 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 the list of commitments in this Annex shall have no self-executing effect and thus confer no rights directly on natural or juridical persons.

10.
   The entry and temporary stay of contractual service suppliers is subject to the following conditions:

(a)
   the juridical person employing the natural person is neither an agency for the placement and supply services of personnel nor acts through such an agency;

(b)
   the natural persons entering the European Union offer such services as employees of the juridical person supplying the services for at least 1 (one) year immediately prior to the date of submission of an application for entry and, in addition, possess, at the date of submission of an application for entry into the European Union, at least 3 (three) years of professional experience
[114](#footnote114)
 in the sector of activity which is the subject of the contract;

  

(c)
   the natural persons entering the European Union possess:

(i)
   a university degree or a qualification demonstrating knowledge of an equivalent level
[115](#footnote115)
; and

(ii)
   professional qualifications, if such qualifications are required to exercise an activity pursuant to the laws and regulations of the Member State of the European Union where the service is supplied;

(d)
   the number of persons covered by the service contract is not higher than necessary to fulfil the contract, in accordance with the laws and regulations of the Member State of the European Union where the service is supplied;

(e)
   in accordance with point (d) of Article 10.10(1), the entry and temporary stay of natural persons within the European Union is for a cumulative period of not more than 6 (six) months in any period of 12 (twelve) months or for the duration of the contract, whichever is less; and

(f)
   the service contract concerns one of the following activities:

–
   legal advisory services in respect of public international law and the law of a country other than a Member State of the European Union;

–
   accounting and bookkeeping services;

–
   taxation advisory services;

–
   architectural services, urban planning and landscape architectural services;

–
   engineering services and integrated engineering services;

–
   computer and related services;

–
   research and development services;

–
   advertising;

–
   management consulting services;

–
   services related to management consulting;

–
   technical testing and analysis services;

–
   related scientific and technical consulting services;

–
   maintenance and repair of equipment;

–
   translation services;

–
   construction services;

–
   site investigation work;

–
   higher education services;

–
   environmental services;

–
   travel agencies and tour operator services; and

–
   entertainment services.

11.
   The entry and temporary stay of independent professionals is subject to the following conditions:

(a)
   the contract of the natural person to supply services with a final consumer in the territory of the European Union is not concluded through an agency as defined in CPC 872;

(b)
   the natural persons entering the European Union possess, at the date of submission of an application for entry, at least 6 (six) years of professional experience in the sector of activity which is the subject of the contract;

  

(c)
   the natural persons entering the European Union possess:

(i)
   a university degree or a qualification demonstrating knowledge of an equivalent level
[116](#footnote116)
; and

(ii)
   professional qualifications, if such qualifications are required to exercise an activity pursuant to the laws and regulations of the Member State of the European Union where the service is supplied;

(d)
   in accordance with point (d) of Article 10.10(1) the entry and temporary stay of natural persons within the European Union is for a cumulative period of not more than 6 (six) months in any period of 12 (twelve) months or for the duration of the contract, whichever is less; and

(e)
   the service contract concerns one of the following activities:

–
   architectural services, urban planning and landscape architecture;

–
   engineering and integrated engineering services;

–
   computer and related services;

–
   management consulting services;

–
   services related to management consulting; and

–
   translation services.

12.
   For greater certainty, for the European Union, the obligation to grant national treatment does not entail the requirement to extend to natural or juridical persons of a Signatory MERCOSUR State the treatment granted in a Member State of the European Union, pursuant to the Treaty on the Functioning of the European Union, or to any measure adopted pursuant to that Treaty, including the implementation of that Treaty or such measures in the Member States of the European Union, to:

(a)
   natural persons or residents of a Member State of the European Union; or

(b)
   juridical persons constituted or organised under the law of another Member State of the European Union or that of the European Union and having their registered office, central administration or principal place of business in a Member State of the European Union.

Such national treatment is granted to juridical persons which are constituted or organised under the law of a Member State of the European Union or that of the European Union and have their registered office, central administration or principal place of business in a Member State of the European Union, including those which are owned or controlled by natural persons of a Signatory MERCOSUR State.

13.
   The European Union takes commitments as set out in Articles 10.3, 10.4, and 10.10, differentiated by Member State of the European Union, if applicable.

14.
   The following abbreviations are used in the list below:

–
   EU
   European Union, including all its Member States

–
   EEA
   European Economic Area

–
   AT
   Austria

  

–
   BE
   Belgium

–
   BG
   Bulgaria

–
   CY
   Cyprus

–
   CZ
   Czechia

–
   DE
   Germany

–
   DK
   Denmark

–
   EE
   Estonia

–
   EL
   Greece

–
   ES
   Spain

–
   FI
   Finland

–
   FR
   France

–
   HR
   Croatia

–
   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

|  |  |
| --- | --- |
| Sector or sub-sector | Description of reservations |
| ALL SECTORS | Recognition  EU: EU directives on mutual recognition of diplomas only apply to natural persons having the nationality of Member States of the European Union. The right to practise a regulated professional service in one Member State of the European Union does not grant the right to practise in another Member State of the European Union [117](#footnote117) . |
| Legal advisory services in respect of public international law and foreign law (the law of a country other than a Member State of the European Union)  (part of CPC 861) [118](#footnote118) | Contractual service suppliers:  In AT, BE, DE, EE, EL, ES, IE, IT, LU, NL, PL, PT, SE: None.  In BG, CZ, DK, FI, HU, LT, LV, MT, RO, SI, SK: Economic needs test.  In DK: Marketing of legal advice activities is restricted to lawyers with a Danish licence to practise. Requirement of a Danish legal examination in order to obtain a Danish licence.  In FR: Full (simplified) admission to the Bar through an aptitude test is required. Lawyers' access to the professions of "avocat auprès de la Cour de cassation" et "avocat auprès du Conseil d’Etat" is subject to quotas and to a nationality requirement. |
|  | In HR: Full admission to the Bar required for legal representation services, is subject to a nationality requirement.  In CY: Nationality and residency requirement. Full admission to the Bar is required for the provision of legal services coupled with a residency requirement. Only "advogates" enrolled in the Bar may be shareholders or members of the Board of directors in a law company in CY.  Independent professionals:  EU: Unbound. |
| Accounting and bookkeeping Services  (CPC 86212 other than "auditing services", CPC 86213, CPC 86219 and CPC 86220) | Contractual service suppliers:  In BE, DE, EE, ES, IE, IT, LU, NL, PL, PT, SI, SE: None.  In BG, CZ, CY, DK, EL, FI, FR, HU, LT, LV, MT, RO, SK: Economic needs test.  In AT: The employer must be a member of the relevant professional body in the home country where such body exists and there is a nationality requirement for representation before competent authorities.  In CY: Special licence is granted to third country nationals, subject to certain conditions.  In FI: The natural person must demonstrate that they possess special knowledge relevant to the service being supplied. Unbound for bookkeeping services.  In FR: Authorisation requirement. Provision of accounting and bookkeeping services is conditional on a decision of the Minister of Economics, Finance and Industry, in agreement with the Minister of Foreign Affairs.  In HR: Residency requirement.  Independent Professionals:  EU: Unbound. |
| Taxation advisory services  (CPC 863) [119](#footnote119) | Contractual service suppliers:  In BE, DE, EE, ES, FR, IE, IT, LU, NL, PL, SI, SE: None.  In CZ, CY, DK, EL, FI, HU, LT, LV, MT, RO, SK: Economic needs test.  In AT: The employer must be a member of the relevant professional body in the home country where such body exists and there is a nationality requirement for representation before competent authorities.  In BG: Nationality requirement.  In HU, HR: Residency requirement.  In CY:Special licence is granted to third countrynationals, subject to certain conditions.  In PT: Unbound.  Independent professionals:  EU: Unbound. |
| Architectural services  and  urban planning and landscape architectural services  (CPC 8671 and CPC 8674) | Contractual service suppliers:  In EE, ES, EL, FR, IE, IT, LU, MT, NL, PL, PT, SI, SE: None.  In BG, CZ, DE, HU, LT, LV, RO: Economic needs test.  In DK: Economic needs test, except for stays of contractual service suppliers of up to 3 (three) months.  In AT: Unbound, except for pure planning services, for which there is an economic needs test.  In BG,CY, SK: Unbound.  In FI: The natural person must demonstrate that they possess special knowledge relevant to the service being supplied.  In HU, HR: Residency requirement. |
|  | Independent professionals:  In DE, EE, EL, FR, IE, LU, LV, MT, NL, PL, PT, SI, SE: None.  In FI: None, except that the natural person must demonstrate that they possess special knowledge relevant to the service being supplied.  In BE, CZ, DK, ES, HU, IT, LT, RO: Economic needs test.  In AT: Unbound, except for pure planning services, for which there is an economic needs test.  In BG, CY, SK: Unbound.  In HU, HR, SK: Residency requirement. |
| Engineering services  and  integrated engineering services  (CPC 8672 and CPC 8673) | Contractual service suppliers:  In BE, EE, ES, EL, FR, IE, LU, NL, PT, SI, SE: None.  In CZ, DE, HU, MT, RO: Economic needs test.  In DK: Economic needs test, except for stays of contractual service suppliers of up to 3 (three) months.  In AT: Unbound except for pure planning services, for which there is an economic needs test.  In BG, CY, LT, LV, SK: Unbound.  In CZ, HR, HU, IT, PL: Residency requirement.  In FI: The natural person must demonstrate that they possess special knowledge relevant to the service being supplied.  Independent professionals:  In DE, EE, EL, FR, IE, LU, LV, NL, PT, SI, SE: None.  In BE, CZ, DK, ES, HU, IT, MT, RO: Economic needs test.  In AT: Unbound except for pure planning services, for which there is an economic needs test.  In BG, CY, LT, SK: Unbound.  In CZ, HR, HU, IT, PL: Residency requirement.  In FI: The natural person must demonstrate that they possess special knowledge relevant to the service being supplied. |
| Computer and related services  (CPC 84) | Contractual service suppliers:  In BE, DE, EE, EL, ES, FR, IE, IT, LU, LV, NL, PL, PT, SI, SE: None.  In AT, BG, CZ, HU, MT, RO, SK: Economic needs test.  In DK: Economic needs test except for stays of contractual service suppliers of up to 3 (three) months.  In CY, LT: Unbound.  In FI: The natural person must demonstrate that they possess special knowledge relevant to the service being supplied.  In HR: Residency requirement.  Independent professionals:  In DE, EE, EL, FR, IE, LU, NL, PL, PT, SI, SE: None.  In FI: None, except: The natural person must demonstrate that they possess special knowledge relevant to the service being supplied.  In AT, BE, BG, CZ, DK, ES, HU, IT, MT, RO, SK: Economic needs test.  In CY, HR, LT, LV: Unbound. |
| Research and development services  (CPC 851, 852 excluding psychologists services [120](#footnote120) , 853) | Contractual service suppliers:  EU, except in BE: A hosting agreement with an approved research organisation is required [121](#footnote121) .  EU except in BE, CZ, DK, HR, SK: None.  In CZ, DK, SK: Economic needs test.  In HR: Residency requirement.  In BE: Unbound.  Independent professionals:  EU: Unbound. |
| Advertising  (CPC 871) | Contractual service suppliers:  In BE, DE, EE, ES, FR, HR, IE, IT, LU, NL, PL, PT, SI, SE: None.  In AT, BG, CZ, DK, EL, FI, HU, MT, RO, SK: Economic needs test.  In CY, LT, LV: Unbound.  Independent Professionals:  EU: Unbound. |
| Management consulting services  (CPC 865) | Contractual service suppliers:  In BE, DE, EE, EL, ES, FI, FR, HR, IE, IT, LV, LU, MT, NL, PL, PT, SI, SE: None.  In AT, BG, CZ, HU, MT, RO, SK: Economic needs test.  In DK: Economic needs test, except for stays of contractual service suppliers of up to 3 (three) months.  In LT, CY : Unbound.  Independent professionals:  In DE, EE, EL, FI, FR, IE, LV, LU, MT, NL, PL, PT, SI, SE: None.  In AT, BE, BG, CZ, DK, ES, HR, HU, IT, MT, RO, SK: Economic needs test.  In LT, CY: Unbound. |
| Services related to management consulting  (CPC 866) | Contractual service suppliers:  In BE, DE, EE, EL, ES, FI, FR, HR, IE, IT, LV, LU, MT, NL, PL, PT, SI, SE: None.  In AT, BG, CZ, MT, RO, SK: Economic needs test.  In DK: Economic needs test, except for stays of contractual service suppliers of up to 3 (three) months.  In HU: Economic needs test, except for arbitration and conciliation services (CPC 86602), which is unbound.  In CY, LT: Unbound.  Independent professionals:  In BE, DE, EE, EL, ES, FI, FR, HR, IE, IT, LV, LU, MT, NL, PL, PT, SI, SE: None.  In AT, BG, CZ, MT, RO, SK: Economic needs test.  In DK: Economic needs test, except for stays of contractual service suppliers of up to 3 (three) months.  In HU: Economic needs test, except for arbitration and conciliation services (CPC 86602), which is unbound.  In CY, LT: Unbound. |
| Technical testing and analysis services  (CPC 8676) | Contractual service suppliers:  In BE, DE, EE, EL, ES, FR, HR, IE, IT, LU, NL, PL, SI, SE: None.  In AT, BG, FI, HU, MT, PT, RO: Economic needs test.  In DK: Economic needs test, except for stays of contractual service suppliers of up to 3 (three) months  In CY, CZ, LT, LV, SK: Unbound.  Independent professionals:  EU: Unbound. |
| Related scientific and technical consulting services  (CPC 8675) | Contractual service suppliers:  In BE, EE, EL, ES, HR, IE, IT, LU, NL, PL, SI, SE: None.  In AT, CZ,CY, DE, DK, FI, HU, LT, LV, MT, PT, RO, SK: Economic needs test.  In DE: None, except for publicly appointed surveyors, which is unbound.  In FI: The natural person must demonstrate that they possess special knowledge relevant to the service being supplied.  In FR: None, except for surveying operations relating to the establishment of property rights and to land law, which is unbound.  In BG: Unbound.  Independent professionals:  EU: Unbound. |
| Maintenance and repair of metal products, of (non office) machinery, of (non transport and non office) equipment and of personal and household goods [122](#footnote122)  (CPC 633, CPC 7545, CPC 8861, CPC 8862, CPC 8864, CPC 8865 and CPC 8866) | Contractual service suppliers:  In BE, EE, EL, ES, FR, HR, IT, LV, LU, MT, NL, PL, PT, SI, SE: None.  In BG, CZ, CY, DE, DK, HU, IE, LT, RO, SK: Economic needs test.  In AT, FI: Unbound, except in the context of an after-sales or after-lease contract, for which there is an economic needs test.  Independent professionals:  EU: Unbound. |
| Translation services  (CPC 87905, excluding official or certified activities) | Contractual service suppliers:  In BE, DE, EE, EL, ES, FR, HR, IT, LU, NL, PT, SI, SE: None.  In AT, BG, CZ, DK, FI, HU, IE, LV, MT, PL, RO, SK: Economic needs test.  In CY, LT: Unbound.  In DK: Authorised public translators and interpreters: residence requirement unless waived by the Danish Commerce and Companies Agency.  In FI: Residency requirement for certified translators.  Independent professionals:  In DE, EE, FR, LU, NL, PT, SI, SE: None.  In AT, BE, BG, CZ, DK, EL, ES, FI, HU, IE, IT, MT, PL, RO, SK: Economic needs test.  In CY, HR, LT, LV: Unbound.  In DK: Authorised public translators and interpreters: residence requirement unless waived by the Danish Commerce and Companies Agency.  In FI: Residency requirement for certified translators. |
| Construction work  (CPC 51) | Contractual service suppliers:  EU, except in FR, NL: Unbound.  In FR: Economic needs test. Work permit is delivered for a period not exceeding 6 (six) months.  In NL: None.  Independent professionals:  EU: Unbound. |
| Site investigation work  (CPC 5111) | Contractual service suppliers:  In BE, DE, EE, EL, ES, FR, HR, IE, IT, LU, MT, NL, PL, PT, SI, SE: None.  In CZ,CY, HU, LT, LV, RO, SK: Economic needs test.  In DK: Economic needs test, except for stays of contractual service suppliers of up to 3 (three) months.  In AT, BG, FI: Unbound.  Independent professionals:  EU: Unbound. |
| Higher education services  (CPC 923) | Contractual service suppliers:  EU, except in LU: Unbound.  In LU: Unbound except concerning the temporary entry of professors, for which: none.  Independent professionals:  EU: Unbound. |
| Environmental services  (CPC 9401 [123](#footnote123) , CPC 9402, CPC 9403, CPC 9404 [124](#footnote124) , part of CPC 94060 [125](#footnote125) , CPC 9405, part of CPC 9406, CPC 9409) | Contractual service suppliers:  In BE, EE, ES, FI, FR, HR, IE, IT, LU, NL, PL, PT, SI, SE: None.  In AT, BG, CZ, DE, DK, EL, HU, LV, MT, RO, SK: Economic needs test.  In CY, LT: Unbound.  In SK: Residency requirement for processing and recycling of used batteries and accumulators, waste oils, used cars and electric and electronic equipment.  Independent professionals:  EU: Unbound. |
| Travel agencies and tour operators services (including tour managers [126](#footnote126) )  (CPC 7471) | Contractual service suppliers:  In AT, CZ, DE, EE, ES, FR, IT, LU, NL, PL, SI, SE: None.  In BG, EL, FI, HU, LT, LV, MT, PT, RO, SK: Economic needs test.  In DK: Economic needs test, except for stays of contractual service suppliers of up to 3 (three) months.  In BE, IE: Unbound, except for tour managers (persons whose function is to accompany a tour group of a minimum of 10 (ten) persons, without acting as guides in specific locations), for which there is: none.  In HR: Residency requirement.  In CY: Unbound.  Independent professionals:  EU: Unbound. |
| Entertainment services other than audiovisual services (including theatre, live bands, circus and discotheque services)  (CPC 9619) | Contractual service suppliers:  In EU, except BE, DE, FR: Economic needs test.  In BE, DE, FR: Unbound.  In SI: Duration of stay is limited to 7 (seven) days per event. For circus and amusement park services, duration of stay is limited to a maximum of 30 (thirty) days per calendar year.  Independent professionals:  EU: Unbound. |

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

:   [(1)](#footnoteref1)
       The Bulgarian property law recognises the following limited property rights: right to use, right to build, right to raise a superstructure and servitudes.
:   [(2)](#footnoteref2)
       As regards services sectors, these limitations do not go beyond the limitations reflected in the existing GATS commitments.
:   [(3)](#footnoteref3)
       According to the Law on Commercial Companies, a branch established in SI is not considered a juridical person, but as regards its operation, its treatment is equal to that of a subsidiary, which is in line with Article XXVIII paragraph (g) of GATS.
:   [(4)](#footnoteref4)
       It includes legal advisory services, legal representational services, legal arbitration and conciliation or mediation services, 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 practise as a lawyer, and, like the provision of other services, is subject to licensing requirements and procedures applicable in the Member States of the European Union. For lawyers providing legal services in respect of public international law and foreign law, these licensing requirements and procedures may take, for example, 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 a Member State of the European Union 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 of the European Union 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 European Union since it involves practice of EU and national procedural law. However, in some Member States of the European Union, foreign lawyers not fully admitted to the Bar are allowed to represent in civil proceedings a party being a national of or belonging to the State in which the lawyer is entitled to practise.
:   [(5)](#footnoteref5)
       Does not include legal advisory and legal representational services on tax matters, which are to be found under 1.A.a) Legal services.
:   [(6)](#footnoteref6)
       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 of the European Union, only the supply of prescription drugs is reserved to pharmacists.
:   [(7)](#footnoteref7)
       Part of CPC 85201, which is to be found under 1.A.h) Medical (including psychologists) and dental services.
:   [(8)](#footnoteref8)
       The service involved relates to the profession of real estate agent and does not affect any rights or restrictions on natural and juridical persons purchasing real estate.
:   [(9)](#footnoteref9)
       Maintenance and repair services of transport equipment (CPC 6112, 6122, 8867 and 8868) are to be found under 1. F. l) 1. Maintenance and repair of vessels to 1. F. l) 4 Maintenance and repair of aircraft and parts thereof. Maintenance and repair services of office machinery and equipment including computers (CPC 845) are to be found under 1.B. Computer and related Services.
:   [(10)](#footnoteref10)
       Does not include printing services, which fall under CPC 88442 and are to be found under 1.F. p) Printing and publishing.
:   [(11)](#footnoteref11)
       "Handling" refers to activities such as clearance, sorting, transport and delivery.
:   [(12)](#footnoteref12)
       "Postal item" refers to items handled by any type of commercial operator, whether public or private.
:   [(13)](#footnoteref13)
       For example, letters and postcards.
:   [(14)](#footnoteref14)
       Books and catalogues are included hereunder.
:   [(15)](#footnoteref15)
       Journals, newspapers and periodicals.
:   [(16)](#footnoteref16)
       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 and confirmation of receipt.
:   [(17)](#footnoteref17)
       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.
:   [(18)](#footnoteref18)
       "Items of correspondence" means 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.
:   [(19)](#footnoteref19)
       Transportation of postal and courier items on own account by any land mode.
:   [(20)](#footnoteref20)
       Transportation of mail on own account by air.
:   [(21)](#footnoteref21)
       These services do not include online information or data processing (including transaction processing) (part of CPC 843) which is to be found under 1.B. Computer and related services.
:   [(22)](#footnoteref22)
       "Broadcasting" is defined as radio communication in which transmissions are intended for direct reception by the general public and may include sound transmission and television transmission.
:   [(23)](#footnoteref23)
       These services, which include CPC 62271, are to be found in 14.D Wholesale trade services of solid, liquid and gaseous fuels and related products and wholesale trade services of electricity, steam and hot water.
:   [(24)](#footnoteref24)
       Does not include maintenance and repair services, which are to be found in reservations 1.B Computer and related services and 1.F.l) 1. Maintenance and repair of vessels to 1. F. l) 4 Maintenance and repair of aircraft and parts thereof.Does not include retailing services of energy products which are to be found in 14.E Retailing services of motor fuel and 14.F Retail sales of fuel oil, bottled gas, coal and wood and retailing services of electricity, (non-bottled) gas, steam and hot water.
:   [(25)](#footnoteref25)
       Retail sales of pharmaceutical, medical and orthopaedic goods are to be found under Professional services in 1.A.k) Retail sales of pharmaceuticals and retail sales of medical and orthopaedical goods and other services supplied by pharmacists. For greater certainty, Hungary's commitment for mode 1 in CPC 63211 under distributions services is "none", whereas it is "unbound" for CPC 63211 as committed under professional services.
:   [(26)](#footnoteref26)
       Corresponds to sewage services.
:   [(27)](#footnoteref27)
       Corresponds to cleaning services of exhaust gases.
:   [(28)](#footnoteref28)
       Corresponds to parts of nature and landscape protection services.
:   [(29)](#footnoteref29)
       Catering in air transport services is to be found in Services auxiliary to transport under 12.E.a) Ground-handling services (including catering services).
:   [(30)](#footnoteref30)
       Without prejudice to the scope of activities which may be considered as cabotage under the relevant national legislation, this list does not include national cabotage transport, which is assumed to cover transportation of passengers or goods between a port or point located in a Member State of the European Union and another port or point located in the same Member State of the European Union, including on its continental shelf as provided in the UNCLOS and traffic originating and terminating in the same port or point located in a Member State of the European Union.
:   [(31)](#footnoteref31)
       Without prejudice to the scope of activities which may be considered as cabotage under the relevant national legislation, this list does not include national cabotage transport, which is assumed to cover transportation of passengers or goods between a port or point located in a Member State of the European Union and another port or point located in the same Member State of European Union, including on its continental shelf as provided in the UNCLOS and traffic originating and terminating in the same port or point located in a Member State of the European Union.
:   [(32)](#footnoteref32)
       Part of CPC 71235, which is to be found in Communication services under 2.A. Postal and courier services.
:   [(33)](#footnoteref33)
       Pipeline transportation of fuels is to be found in Energy services under 14.B.
:   [(34)](#footnoteref34)
       Does not include maintenance and repair services of transport equipment, which are to be found in Business services under 1.F.l) 1. Maintenance and repair of vessels to 1. F. l) 4 Maintenance and repair of aircraft and parts thereof.
:   [(35)](#footnoteref35)
       Services auxiliary to pipeline transportation of fuels are to be found in Energy services under 14.C Storage and warehouse services of fuels transported through pipelines.
:   [(36)](#footnoteref36)
       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 and 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 and related engineering services.
:   [(37)](#footnoteref37)
       Therapeutical massages and thermal cure services are to be found in 1.A.h Medical (including psychologists) and dental services and 1.A.j 2. Services provided by nurses, physiotherapists and paramedical personnel. Services provided by nurses, physiotherapists and paramedical personnel and health services are to be found in 8.A Hospital services and 8.C Residential health facilities other than hospital services.
:   [(38)](#footnoteref38)
       The Bulgarian property law recognises the following limited property rights: right to use, right to build, right to raise a superstructure and servitudes.
:   [(39)](#footnoteref39)
       As regards services sectors, these limitations do not go beyond the limitations reflected in the existing GATS commitments.
:   [(40)](#footnoteref40)
       As regards services sectors, these limitations do not go beyond the limitations reflected in the existing GATS commitments.
:   [(41)](#footnoteref41)
       As regards services sectors, these limitations do not go beyond the limitations reflected in the existing GATS commitments.
:   [(42)](#footnoteref42)
       According to the Law on Commercial Companies, a branch established in Slovenia is not considered a juridical person, but as regards its operation, its treatment is equal to that of a subsidiary, which is in line with Article XXVIII paragraph (g) of GATS.
:   [(43)](#footnoteref43)
       Public utilities exist in sectors such as related scientific and technical consulting services, research and development services on social sciences and humanities, technical testing and analysis services, environmental services, health services, transport services and services auxiliary to all modes of transport. Exclusive rights on such services are often granted to private operators, for instance operators with concessions from public authorities, subject to specific service obligations. Given that public utilities often also exist at the sub-central level, detailed and exhaustive sector-specific listing is not practical.
:   [(44)](#footnoteref44)
       This limitation does not apply to telecommunications services and to computer and related services.
:   [(45)](#footnoteref45)
       In accordance with Article 54 of the TFEU, these subsidiaries are considered as juridical persons of the EU. To the extent that they have a continuous and effective link with the economy of the EU, they are beneficiaries of the EU internal market, which includes, among others, the freedom to establish and to provide services in all Member States of the European Union.
:   [(46)](#footnoteref46)
       Total sum of assets, or total sum of debts plus capital.
:   [(47)](#footnoteref47)
       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).
:   [(48)](#footnoteref48)
       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).
:   [(49)](#footnoteref49)
       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).
:   [(50)](#footnoteref50)
       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 19.A Services incidental to mining.
:   [(51)](#footnoteref51)
       This sector does not include advisory services incidental to manufacturing, which are to be found in BUSINESS SERVICES under 6.F.h).
:   [(52)](#footnoteref52)
       The sector is limited to manufacturing activities. It does not include activities which are audio-visual-related or present a cultural content.
:   [(53)](#footnoteref53)
       Publishing and printing on a fee or contract basis is to be found in BUSINESS SERVICES under 6.F.p) Printing and publishing.
:   [(54)](#footnoteref54)
       Does not include operation of electricity transmission and distribution systems on a fee or contract basis, which are to be found in ENERGY SERVICES.
:   [(55)](#footnoteref55)
       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.
:   [(56)](#footnoteref56)
       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.
:   [(57)](#footnoteref57)
       Includes legal advisory services, legal representational services, legal arbitration and conciliation or mediation services, 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 the Member States of the European Union. For lawyers providing legal services in respect of public international law and foreign law, these licensing requirements and procedures may take, among others, 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 a Member State of the European Union 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 of the European Union 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 the practice of EU and national procedural law. However, in some Member States of the European Union, foreign lawyers not fully admitted to the Bar are allowed to represent in civil proceedings a party being a national of or belonging to the State in which the lawyer is entitled to practise.
:   [(58)](#footnoteref58)
       Does not include legal advisory and legal representational services on tax matters, which are to be found under 6..A.a) Legal services.
:   [(59)](#footnoteref59)
       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 of the European Union, only the supply of prescription drugs is reserved to pharmacists.
:   [(60)](#footnoteref60)

       Part of CPC 85201, which is to be found under 6.A.h) Medical (including psychologists) and dental services.
:   [(61)](#footnoteref61)
       The service involved relates to the profession of real estate agent and does not affect any rights or restrictions on natural and juridical persons purchasing real estate.
:   [(62)](#footnoteref62)
       Maintenance and repair services of transport equipment (CPC 6112, 6122, 8867 and CPC 8868) are to be found under 6.F.l) 1. Maintenance and repair of vessels to 6.F.l) 4. Maintenance and repair of aircraft and parts thereof.Maintenance and repair services of office machinery and equipment including computers (CPC 845) are to be found under 6.B. Computer and related services.
:   [(63)](#footnoteref63)
       Does not include printing services, which fall under CPC 88442 and are to be found under 6.F.p) Printing and publishing.
:   [(64)](#footnoteref64)
       "Handling" refers to activities such as clearance, sorting, transport and delivery.
:   [(65)](#footnoteref65)
       "Postal item" refers to items handled by any type of commercial operator, whether public or private.
:   [(66)](#footnoteref66)
       For example, letters or postcards.
:   [(67)](#footnoteref67)
       Books and catalogues are included hereunder.
:   [(68)](#footnoteref68)
       Journals, newspapers and periodicals.
:   [(69)](#footnoteref69)
       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 and confirmation of receipt.
:   [(70)](#footnoteref70)
       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.
:   [(71)](#footnoteref71)
       "Items of correspondence" means 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.
:   [(72)](#footnoteref72)
       Transportation of postal and courier items on own account by any land mode.
:   [(73)](#footnoteref73)
       Transportation of mail on own account by air.
:   [(74)](#footnoteref74)
       These services do not include online information data processing (including transaction processing) (part of CPC 843) which is to be found under 6.B. Computer and related services.
:   [(75)](#footnoteref75)
       "Broadcasting" is defined as radio communication in which transmissions are intended for direct reception by the general public and may include sound transmission and television transmission.
:   [(76)](#footnoteref76)
       These services, which include CPC 62271, are to be found in ENERGY SERVICES under 19.D Wholesale trade services of solid, liquid and gaseous fuels and related products and wholesale trade services of electricity, steam and hot water.
:   [(77)](#footnoteref77)
       Does not include maintenance and repair services, which are to be found in BUSINESS SERVICES under 6.B. Computer and related services and 6.F.l).Does not include retailing services of energy products, which are to be found in ENERGY SERVICES under 19.E. Retailing services of motor fuel and 19. F. Retail sales of fuel oil, bottled gas, coal and wood and retailing services of electricity, (non-bottled) gas, steam and hot water.
:   [(78)](#footnoteref78)
       Retail sales of pharmaceutical, medical and orthopaedic goods are to be found under PROFESSIONAL SERVICES in 6.A.k).
:   [(79)](#footnoteref79)
       Corresponds to sewage services.
:   [(80)](#footnoteref80)
       Corresponds to cleaning services of exhaust gases.
:   [(81)](#footnoteref81)
       Corresponds to parts of nature and landscape protection services.
:   [(82)](#footnoteref82)
       Catering in air transport services is to be found in SERVICES AUXILIARY TO TRANSPORT under 17.E.a) Ground-handling services.
:   [(83)](#footnoteref83)
       Without prejudice to the scope of activities which may be considered as cabotage under the relevant national legislation, the commitments do not include national cabotage transport, which is assumed to cover transportation of passengers or goods between a port or point located in a Member State of the European Union and another port or point located in the same Member State of the European Union, including on its continental shelf as provided in UNCLOS and traffic originating and terminating in the same port or point located in a Member State of the European Union.
:   [(84)](#footnoteref84)
       Without prejudice to the scope of activities which may be considered as cabotage under the relevant national legislation, the commitments do not include national cabotage transport, which is assumed to cover transportation of passengers or goods between a port or point located in a Member State of the European Union and another port or point located in the same Member State, including on its continental shelf as provided in UNCLOS and traffic originating and terminating in the same port or point located in a Member State of the European Union.
:   [(85)](#footnoteref85)
       Part of CPC 71235, which is to be found in COMMUNICATION SERVICES under 7.A. Postal and Courier Services.
:   [(86)](#footnoteref86)
       Pipeline transportation of fuels is to be found in ENERGY SERVICES under 19.B.
:   [(87)](#footnoteref87)
       Does not include maintenance and repair services of transport equipment, which are to be found in BUSINESS SERVICES 6.F.l) 1. Maintenance and repair of vessels to 6.F.l) 4. Maintenance and repair of aircraft and parts thereof.
:   [(88)](#footnoteref88)
       This measure is applied on a non-discriminatory basis.
:   [(89)](#footnoteref89)
       Services auxiliary to pipeline transportation of fuels are to be found in ENERGY SERVICES under 19.C Storage and warehouse services of fuels transported through pipelines.
:   [(90)](#footnoteref90)
       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 and 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 AND RELATED ENGINEERING SERVICES.
:   [(91)](#footnoteref91)
       Therapeutical massages and thermal cure services are to be found under 6.A.h) Medical and dental services, 6.A.j) 2. Services provided by nurses, physiotherapists and paramedical personnel, and health services (13.A Hospital services and 13.C Residential health facilities other than hospital services).
:   [(92)](#footnoteref92)
       For greater certainty, managers, executives and specialists may be required to demonstrate that they possess the professional qualifications and experience needed in the juridical person to which they are transferred.
:   [(93)](#footnoteref93)
       As regards services sectors, these limitations do not go beyond the limitations reflected in the existing GATS commitments.
:   [(94)](#footnoteref94)
       In order for non-EU country nationals to obtain EU-wide recognition of their qualifications, a mutual recognition agreement, negotiated within the framework defined in Article 10.11, is necessary.
:   [(95)](#footnoteref95)
       Advisory and consultancy services related to agriculture, hunting, forestry and fishing are to be found in BUSINESS SERVICES under 6.F.f).
:   [(96)](#footnoteref96)
       Advisory and consultancy services related to agriculture, hunting, forestry and fishing are to be found in BUSINESS SERVICES under 6.F.f).
:   [(97)](#footnoteref97)
       Advisory and consultancy services related to agriculture, hunting, forestry and fishing are to be found in BUSINESS SERVICES under 6.F.f).
:   [(98)](#footnoteref98)
       The horizontal limitation on public utilities applies.
:   [(99)](#footnoteref99)
       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 19.A.
:   [(100)](#footnoteref100)
       This sector does not include advisory services incidental to manufacturing, which are to be found in BUSINESS SERVICES under 6.F.h).
:   [(101)](#footnoteref101)
       Publishing and printing on a fee or contract basis is to be found in BUSINESS SERVICES under 6.F.p) Printing and Publishing.
:   [(102)](#footnoteref102)
       Includes legal advisory services, legal representational services, legal arbitration and conciliation or mediation services, 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 practise as a lawyer, and, like the provision of other services, is subject to licensing requirements and procedures applicable in the Member States of the European Union. For lawyers providing legal services in respect of public international law and foreign law, these may take, among others, 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 a Member State of the European Union, 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 European Union, foreign lawyers not fully admitted to the Bar are allowed to represent in civil proceedings a party being a national of or belonging to the State in which the lawyer is entitled to practise.
:   [(103)](#footnoteref103)
       Does not include legal advisory and legal representational services on tax matters, which are to be found in LEGAL SERVICES under 6.A.a).
:   [(104)](#footnoteref104)
       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.
:   [(105)](#footnoteref105)
       The service involved relates to the profession of real estate agent and does not affect any rights or restrictions on natural and juridical persons purchasing real estate.
:   [(106)](#footnoteref106)
       Maintenance and repair services of transport equipment (CPC 6112, 6122, 8867 and CPC 8868) are to be found under 6.F.l) 1. Maintenance and repair of vessels to 6.F.l) 3. Maintenance and Repair of motor vehicles, motorcycles, snowmobiles and road transport Equipment.
:   [(107)](#footnoteref107)
       Does not include printing services, which fall under CPC 88442 and are to be found under 6.F.p) Printing and Publishing.
:   [(108)](#footnoteref108)
       Does not include maintenance and repair services, which are to be found in BUSINESS SERVICES under 6.F.l) 1, 2, 3 and 5.Does not include retailing services of energy products which are to be found in ENERGY SERVICES under 19.A.
:   [(109)](#footnoteref109)
       Pipeline transportation of fuels is to be found in ENERGY SERVICES under 19.B.
:   [(110)](#footnoteref110)
       Does not include maintenance and repair services of transport equipment, which are to be found in BUSINESS SERVICES under 6.F.l) 1. Maintenance and repair of vessels to 6.F.l) 3. Maintenance and Repair of motor vehicles, motorcycles, snowmobiles and road transport Equipment.
:   [(111)](#footnoteref111)
       Services auxiliary to pipeline transportation of fuels are to be found in ENERGY SERVICES under 19.A.
:   [(112)](#footnoteref112)
       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 and related engineering services.
:   [(113)](#footnoteref113)
       Therapeutical massages and thermal cure services are to be found under 6.A.h) Medical (including psychologists) and dental services, 6.A.j) 2. Services provided by nurses, physiotherapists and paramedical personnel, and health services (13.A Hospital services and 13.C Residential health facilities other than hospital services.
:   [(114)](#footnoteref114)
       Such professional experience must be obtained after having reached the age of majority, as defined under the applicable laws and regulations.
:   [(115)](#footnoteref115)
       If the degree or qualification has not been obtained in the Member State of the European Union where the service is supplied, that Member State of the European Union may evaluate whether this is equivalent to a university degree required in its territory.
:   [(116)](#footnoteref116)
       If the degree or qualification has not been obtained in the Member State of the European Union where the service is supplied, that Member State of the European Union may evaluate whether this is equivalent to a university degree required in its territory.
:   [(117)](#footnoteref117)
       In order for natural persons of Signatory MERCOSUR States to obtain EU-wide recognition of their qualifications, it is necessary that a mutual recognition agreement is negotiated within the framework defined pursuant to Article 10.11.
:   [(118)](#footnoteref118)
       Like the provision of other services, legal services are 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, among others, 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 requirement to have their legal or professional domicile in the host country. A reservation for legal services listed in Annexes 10-A and 10-B by a Member State of the European Union for "domestic law" as covering the "law of the European Union and of its Member States" applies to this Annex.
:   [(119)](#footnoteref119)
       Does not include legal advisory and legal representational services on tax matters, which are listed under legal advisory services in respect of public international law and foreign law.
:   [(120)](#footnoteref120)
       Part of CPC 85201, which is listed under Medical and dental services.
:   [(121)](#footnoteref121)
       For all Member States except DK, the approval of the research organisation and the hosting agreement have to meet the conditions set out in Directive (EU) 2016/801 of the European Parliament and of the Council of 11 May 2016 on the conditions of entry and residence of third-country nationals for the purposes of research, studies, training, voluntary service, pupil exchange schemes or educational projects and au pairing, OJ L 132, 21.5.2016, p. 21.
:   [(122)](#footnoteref122)
       Maintenance and repair services of office machinery and equipment including computers (CPC 845) are listed under Computer and related services.
:   [(123)](#footnoteref123)
       Corresponds to sewage services.
:   [(124)](#footnoteref124)
       Corresponds to cleaning services of exhaust gases.
:   [(125)](#footnoteref125)
       Corresponds to parts of nature and landscape protection services.
:   [(126)](#footnoteref126)
       Services suppliers whose function is to accompany a tour group of a minimum of 10 (ten) persons, without acting as guides in specific locations.

[Top](#document12)

![european flag](./../../../images/eclogo.jpg)EUROPEAN COMMISSION

Brussels, 3.9.2025

COM(2025) 338 final

ANNEX

to the

Proposal for a Council Decision

on the signing, on behalf of the European Union, of the Interim Agreement on Trade between the European Union, of the one part, and the Common Market of the South, the Argentine Republic, the Federative Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay, of the other part

ANNEX 10-E

SPECIFIC COMMITMENTS OF THE SIGNATORY MERCOSUR STATES 
  
IN CONFORMITY WITH ARTICLES 10.3 AND 10.4

General conditions

1.
   The specific commitments listed below indicate the services and non-services sectors liberalised pursuant to Articles 10.3(1), 10.4(1), 10.5, 10.8, 10.9, 10.10(1) and 10.10(2) and specifies by means of reservations the market access and national treatment limitations that apply.

2.
   The specific commitments listed below shall not be interpreted as limitations to domestic regulation or as limitations on the introduction of new regulations with a view to achieving national policy objectives, in accordance with the fourth paragraph of the preamble to the GATS and the main objectives of this Agreement.

3.
   The list of specific commitments for individual services sectors and subsectors is elaborated on the basis of a positive list approach and is identified in accordance with the classification list in Document MTN.GNS/W/120 of the WTO and the corresponding numbers in the CPC, as defined in Article 1.3(c).

  

4.
   The list of specific commitments for non-services sectors is elaborated on the basis of a positive list approach and identified in accordance with the International Standard Industrial Classification of all Economic Activities as set out in Statistical Office of the United Nations, Statistical Papers, Series M, No. 4, ISIC Rev. 3, 1989, hereinafter referred to as "ISIC – Rev.3", for Argentina, Paraguay and Uruguay. For Brazil, the list of specific commitments for non-services sectors is identified in accordance with the Central Product Classification as set out in Statistical Office of the United Nations, Statistical Papers, Series M, N° 77, CPC, 2008, hereinafter referred to as "CPC – Rev. 2", and covers only non-services sectors or activities (headings 0, 1, 2, 3 and 4).

5.
   If no reference is made by one or more Signatory MERCOSUR States to a specific sector or subsector, that Signatory MERCOSUR State or those Signatory MERCOSUR States do not make any commitments for that specific sector or subsector.

6.
   Measures that are inconsistent with both Articles 10.3 and 10.4 are listed in the column relating to Article 10.3. Such listing shall also be considered to provide a condition or qualification to Article 10.4.

Specific conditions

Argentina

7.
   Argentina reserves the right to use exchange rate regulations which are in conformity with the Articles of Agreement of the International Monetary Fund, done at Bretton Woods, New Hampshire, on July 22, 1944.

  

Brazil

8.
   In cases of doubt or divergence between the list of specific commitments made by Brazil for non-services sectors and for services sectors, the latter shall prevail.

9.
   For the purposes of interpretation of list of specific commitments made by Brazil, the cross‑border supply of services through electronic means, including the Internet, shall be limited to Mode 1.

Paraguay and Uruguay

10.
   The list of specific commitments made by Paraguay and Uruguay are without prejudice to existing bilateral agreements concluded by Paraguay and Uruguay relating to taxes and tax measures or to the capacity of Signatory MERCOSUR States to pursue the objectives of their fiscal policies.

List of specific commitments

|  |  |  |  |
| --- | --- | --- | --- |
| Modes of supply:    1) Cross-border supply    2) Consumption abroad    3) Commercial presence    4) Presence of natural persons | | | |
| Sector or subsector | Limitations on market access | Limitations on national treatment | Additional commitments |
| HORIZONTAL COMMITMENTS | | | |
| ARGENTINA |  |  |  |
| ALL SERVICES AND NON‑SERVICES SECTORS INCLUDED IN THIS LIST | The supply of certain services may depend on public concessions and the conditions established therein.  Acquisition of land: unbound in frontier areas (150 (one hundred and fifty) kilometres in land frontier areas and 50 (fifty) kilometres in coastal areas).  The acquisition of rural land by foreigners is limited by law. | Acquisition in border areas ("security areas") limited to native Argentinians. Foreign natural persons and enterprises carrying on investment projects with a majority of Argentinian personnel can acquire buildings or exploit authorisations and concessions in security areas only with prior authorisation. |  |
|  |  | The absolute majority of the directors of a juridical person must have permanent residence in Argentina.  In the case of state-owned enterprises subject to privatisation, Argentina reserves the right to establish special share arrangements (such as the retention of "golden shares") or to grant preferences in the purchase of shares to the employees of such state -owned enterprise subject to privatisation. |  |
|  |  | Argentina reserves the right to adopt or maintain any measure aimed at developing less developed regions, borders areas, or at reducing regional inequalities, as well as any measure necessary to ensure social inclusion and industrial development. |  |
|  | 4)    Unbound, except for measures affecting the entry and temporary stay of natural persons in the following categories: key personnel, business sellers and contractual service suppliers, in accordance with Section B of Chapter 10 and the conditions specified in the list of specific commitments for these categories. In order to supply a contractual service, the contractual service supplier shall comply with qualification requirements and conditions described in the list of sector- specific commitments. | 4)    Unbound, except for measures affecting the entry and temporary stay of natural persons in the following categories: key personnel, business sellers and contractual service suppliers, in accordance with Section B of Chapter 10 and the conditions specified in the list of specific commitments for these categories. In order to supply a contractual service, the contractual service supplier shall comply with qualification requirements and conditions described in the list of sector- specific commitments. |  |
| BRAZIL |  |  |  |
| ALL SERVICES AND NON‑SERVICES SECTORS INCLUDED IN THIS LIST |  | 1), 2), 3), 4)  (i)    Brazil reserves the right to adopt or maintain any measure aimed at developing less privileged regions or at reducing regional inequalities, as well as any measure necessary to ensure social inclusion and rural development. |  |
|  |  | (ii)    Brazil reserves the right to adopt or maintain incentives in favour of its services and service suppliers, with the purpose of fostering technological development, technology transfer, scientific research and the development of standards and norms in Brazil. This reservation includes, for instance, tax measures and preferences for Brazilian services and service suppliers. |  |
|  | 3)  (i)    Foreign service suppliers and investors wishing to supply services and conduct investment activities as a legal person in Brazil shall conform to one of the types of legal entity in accordance with Brazilian law. | 3)    Foreign capital in Brazil must be registered through a declaratory and electronic procedure, with the Central Bank of Brazil. |  |
|  | (ii)    In border strips (areas within 150 (one hundred and fifty) kilometres from national boundaries) and in some areas (the Amazon Basin, the Mata Atlântica, the Serra do Mar and the Pantanal of Mato Grosso), authorisation is required for some activities, including the following: (a) participation of foreigners, whether natural or juridical persons, in any capacity in a juridical person which owns real estate rights over rural property; |  |  |
|  | (b) installation and operation of media aiming at the exploitation of services of sound broadcasting or sound and image broadcasting; (c) establishment and exploitation of industrial plants of particular interest for national security; (d) establishment and operation of companies involved in the prospecting, extraction and exploitation of mineral resources and in the supply of hydraulic energy; |  |  |
|  | and (e) establishment of companies involved in rural settlement. In the case of points (c), (d) and (e), the respective companies must fulfil the following requirements, among others: 51 % of the company's capital must be held by Brazilians; |  |  |
|  | the majority of management positions must be held by Brazilians. If such activities are carried out by only one individual, only Brazilians may be granted special authorisation to carry out such activities. In the case of point (b), among other requirements, the company's capital must be wholly owned by Brazilian nationals. |  |  |
|  | (iii)    The acquisition or lease of rural property or the acquisition of any other real estate right over rural property by foreign natural persons, foreign juridical persons or Brazilian juridical persons with foreign participation is subject to specific conditions, limitations and authorisation established under Brazilian law. Unless otherwise provided under Brazilian law, the donation of real estate of the Union or of the States to foreigners, whether natural or juridical persons, is forbidden. |  |  |
|  | 3), 4)  In enterprises with 3 (three) or more employees, two thirds of the work force must consist of Brazilian nationals who shall account for two thirds of the payroll. Members of the Fiscal Council and of the board of directors of publicly-held companies and their managers shall reside in Brazil. In the case of "intra-corporate transferees", the appointment of executives and managers depends on proof of investment by the foreign service supplier. In the case of "contractual service suppliers", working permissions depend on the presentation of a training programme for Brazilian employees. Unbound for "independent professionals". |  |  |
|  | 4)    Unbound, except for measures related to the following categories:  A)    Key Personnel:  1.    Intra-Corporate Transferees (hereinafter referred to as "ICT")  An associate link must exist between the service supplier in the Brazilian territory and its headquarters abroad. The position to be filled by the ICT must be vacant.  Juridical persons shall ensure that there is at least 2 (two) Brazilians for every 3 (three) employees. | 4)    Temporary working contracts shall be approved by the relevant competent authority. |  |
|  | The employees refer to:  (i)    Managers  Appointment of a manager must be related to:  (a)    investment amounting to, at least, US$ 50 000, provided that the company creates 10 (ten) new jobs during the first 2 (two) years after its establishment or the entry of the manager or administrator; or  (b)    the company must have invested a minimum amount of US$ 200 000 in Brazil. |  |  |
|  | (ii)    Specialists  The company employing the specialist shall justify the need to contract such professionals and technicians in relation to similar professionals and technicians available in Brazil.  2.    Business Visitors  Under the terms and periods of stay established in Section B of Chapter 10.  B)    Business Sellers  Under the terms and periods of stay established in Section B of Chapter 10.  C)    Contractual Service Suppliers  The service consumer must be a juridical person established in Brazil. |  |  |
|  | There must be a contract for technical assistance or transfer of technology between the enterprise of the Union and the service consumer in Brazil.  For each foreign professional covered by the contract there must be: a) justification of the need for the services of that professional in view of professionals available in Brazil; and b) proof of previous experience of at least 3 (three) years.  If the enterprise of the Union has no Brazilian professionals, it must present a training programme for Brazilian professionals. |  |  |
| PARAGUAY |  |  |  |
| ALL SERVICES INCLUDED IN THIS LIST | Paraguay reserves the right to adopt or maintain any measure aimed at fostering technological development, scientific research and the development of standards and norms in Paraguay, whether discriminatory or not.  Paraguay reserves the right to adopt or maintain any measure aimed at developing less privileged regions or at reducing regional inequalities, as well as those necessary to ensure social inclusion and rural development. |  |  |
|  | 3)    Acquisition of land, or residence requirements, applicable to foreign investors, unbound in border areas 100 (one hundred) kilometres from land frontiers) | 3)    The Paraguayan Civil Act (law 1183/1985) establishes that the enterprises constituted abroad are ruled, as for their existence and capacity, by the laws of the country of their domicile. The type of firm that they carry out enables them fully to exercise in the Republic of Paraguay the actions and rights that correspond to them. More, for the habitual exercise of acts included in the special object of their institution, they will conform to the established prescriptions in the Republic. |  |
|  |  | The domicile of the foreign enterprises is considered to be the place where their core business is. However, establishments, agencies or branch offices set up in the Republic of Paraguay are considered to be domiciled in it for the acts practiced in the territory of Paraguay, Therefore, they have to fulfil the formalities and obligations set up for the Paraguayan type of enterprise that is the most similar to the type of foreign enterprise concerned. |  |
|  |  | The Paraguayan Civil Act establishes that for the fulfillment of the formalities mentioned before, every enterprise set up abroad that wishes to exercise its activity in Paraguay must:  (a)    set up a representation with an specific address in the country and particular addresses of the representatives for other legal causes;  (b)    confirm that the firm has been set up in accordance with the laws of its country; and |  |
|  |  | (c)    justify in the same way, the agreement or decision to create a branch or representation, the capital to be assigned, if applicable, and the designation of the representatives. |  |
|  | 4)    Unbound, except for measures affecting the entry and temporary stay of natural persons in the following categories: key personnel (intra-corporate transferees, business visitors, managers and specialists) and graduate trainees which are subject to Section B of Chapter 10 and to the conditions specified in the list of specific commitments. In order to supply a contractual service, the service supplier shall comply with qualification requirements and conditions described in the list of specific commitments for these categories. The conditions for these categories will be subject to the reciprocity granted by the Union. | 4)    Unbound, except for measures affecting the entry and temporary stay of natural persons in the following categories: key personnel (intra-corporate transferees, business visitors, managers and specialists) and graduate trainees which are subject to Section B of Chapter 10 and to the conditions specified in the list of specific commitments. In order to supply a contractual service, the service supplier shall comply with qualification requirements and conditions described in the list specific commitments for these categories. The conditions for these categories will be subject to the reciprocity granted by the Union. |  |
| URUGUAY |  |  |  |
| ALL SERVICES INCLUDED IN THIS LIST | 3)    Uruguay reserves its right to adopt or manintain any measure seeking to establish a Border Safety Zone (Zona de Seguridad Fronteriza) adjoining the land and fluvial borders of the national territory. |  |  |
|  | 4)    Unbound, except for measures affecting the entry and temporary stay of natural persons in the categories subject to Section B of Chapter 10 and to the conditions specified in the list of specific commitments. | 4)    Unbound, except for measures affecting the entry and temporary stay of natural persons in the categories subject to Section B of Chapter 10 and to the conditions specified in the list of specific Commitments. |  |

  

|  |  |  |
| --- | --- | --- |
| I.    LIST OF SPECIFIC COMMITMENTS FOR NON-SERVICES | | |
| SECTORS AND SUBSECTORS | LIMITATIONS ON MARKET ACCESS | LIMITATIONS ON NATIONAL TREATMENT |
| ARGENTINA |  |  |
| II.    LIST OF SECTOR-SPECIFIC COMMITMENTS | | |
| A.    AGRICULTURE, HUNTING AND FORESTRY |  |  |
| 01.    Agriculture, hunting | None. | None. |
| 02.    Forestry, logging [1](#footnote1) | None. | None. |
| B.    FISHING |  |  |
| 05.    Fishing, operation of fish hatcheries and fish farms | Exploitation of live maritime resources shall only be granted to natural persons with residence in Argentina or to juridical persons established in accordance with Argentina's law. | Vessels employed in the fishing industry must be enrolled in the competent Argentinian registry and fly the Argentinian flag. |
|  | The activities of vessels flying foreign flags will have to comply with the terms of Law 24.922/97. They shall only be admitted jointly with one or more locally registered enterprises, as determined by Corporate Law 19550. | Crew members of all fishing vessels shall comply with the following requirements:  (a)    captains and officers shall be of Argentinian nationality, either by birth, option or naturalisation; and  (b)    75 % of the rest of crew members aboard fishing vessels must be either Argentine or foreigners with more than 10 (ten) years of effectively accredited permanent residence in Argentina.  If the percentage established in point (b) is not possible due to a lack of personnel, foreign personnel may provisionally board the vessel until that percentage is re-established, subject to compliance with all legal requirements. When Argentinian crew members are available, the crew must be completed with them. |
|  |  | In the event of an infraction of laws or regulations, in addition to the applicable penalty, foreign vessels may be retained at an Argentinian port until either payment of fines is complied with or satisfactory guarantees are provided. |
| C.    MINING AND QUARRYING |  |  |
| 10.    Mining of coal and lignite; extraction of peat | None. | None. |
| 12.    Mining of uranium and thorium ores | Unbound. | Unbound. |
| 13.    Mining of metal ores | None. | None. |
| 14.    Other mining and quarrying | None. | None. |
| D.    MANUFACTURING | Argentina reserves the right to maintain or adopt any measure related to performance requirements in regulations or programmes for domestic producers of capital and information technology goods. | Argentina reserves the right to maintain or adopt any measure related to incentives in regulations or programmes for domestic producers of capital and information technology goods. |
| 15.    Manufacture of food products and beverages | None. | None. |
| 16.    Manufacture of tobacco products. | None. | None. |
| 17.    Manufacture of textiles | None. | None. |
| 18.    Manufacture of wearing apparel; dressing and dyeing of fur | None. | None. |
| 19.    Tanning and dressing of leather; manufacture of luggage, handbags, harness and footwear | None. | None. |
| 20.    Manufacture of wood and of products of wood and cork, except furniture; manufacture of articles of straw and plaiting materials | None. | None. |
| 21.    Manufacture of paper and [2](#footnote2)  paper products | None. | None. |
| 22.    Publishing, printing and reproduction of recorded media | None. | None. |
| 24.    Manufacture of chemicals and chemical products | None. | None. |
| 25.    Manufacture of rubber and plastics products | None. | None. |
| 26.    Manufacture of other non-metallic mineral products | None. | None. |
| 27.    Manufacture of basic metals | None. | None. |
| 28.    Manufacture of fabricated metal products, except machinery and equipment | None. | None. |
| 29.    Manufacture of machinery and equipment n.e.c.:  291.    Manufacture of general purpose machinery  293.    Manufacture of domestic appliances n.e.c. | None. | None. |
| 30.    Manufacture of office, accounting and computing machinery | None. | None. |
| 31.    Manufacture of electrical machinery and apparatus n.e.c. | None. | None. |
| 32.    Manufacture of radio, television and communication equipment and apparatus | None. | None. |
| 33.    Manufacture of medical, precision and optical instruments, watches and clocks | None. | None. |
| 34.    Manufacture of motor vehicles, trailers and semi-trailers | Argentina reserves the right to adopt or maintain any measure aimed at developing its automotive, motorcycle and agricultural machines industry, including tax measures, performance requirements, technology transfer and workforce development mechanisms. | Argentina reserves the right to adopt or maintain any measure aimed at developing its automotive, motorcycle and agricultural machines industry, including tax measures, performance requirements, technology transfer and workforce development mechanisms. |
| 35.    Manufacture of other transport equipment | None. | None. |
| 36.    Manufacture of furniture; manufacturing n.e.c. | None. | None. |
| 37.    Recycling | None. | None. |
| E.    PRODUCTION OF ELECTRICITY, GAS, STEAM AND HOT WATER (excluding related services) |  |  |
| 4010.    Production of electricity  4020.    Manufacture of gas except petroleum gases and derivatives | Conditions to be regulated by individual contracts of concession.  Conditions to be regulated by individual contracts of concession. | Conditions to be regulated by individual contracts of concession.  Conditions to be regulated by individual contracts of concession. |
| BRAZIL |  |  |
| 0.    AGRICULTURE,FORESTRY AND FISHERY PRODUCTS |  |  |
| 01.    Products of agriculture, horticulture and market gardening | None. | None. |
| 02.    Live animals and animal products (excluding meat) |  |  |
| 03.    Forestry and logging products |  | None. |
| 04.    Fish and other fishing products | Vessels flying foreign flags can only operate in commercial fishing in Brazil (including in its Economic Exclusive Zone) if they are chartered by juridical persons established in Brazil and granted a governmental authorisation. Fish, fishing products and fishing by-products of Brazilian vessels or foreign vessels chartered by juridical persons established in Brazil have Brazilian origin. Restrictions listed in the Brazilian list of specific commitments for services are also applicable. |  |
| 1.    ORES AND MINERALS; ELECTRICITY, GAS AND WATER (except subsector 13)  2.    FOOD PRODUCTS, BEVERAGES AND TOBACCO; TEXTILES, APPAREL AND LEATHER PRODUCTS  3.    OTHER TRANSPORTABLE GOODS, EXCEPT METAL PRODUCTS, MACHINERY AND EQUIPMENT (except subsector 33)  4.    METAL PRODUCTS, MACHINERY AND EQUIPMENT | None, except that the prospecting and exploitation of oil deposits, natural gas, and other fluid hydrocarbons; the refining of Brazilian or foreign oil; the importation and exportation of products and basic by-products; the sea transportation of crude oil of Brazilian origin or of basic oil by-products produced in Brazil; and the transportation by pipeline, the wholesale distribution and retail sale of crude oil, its by-products and natural gas are State monopolies that may be operated, under concession or authorisation in accordance with Brazilian law, by enterprises set up under Brazilian law, with their headquarters and administration in Brazil.  Unbound for ores and minerals. | None. Unbound for ores and minerals. |
| PARAGUAY |  |  |
| I.    HORIZONTAL COMMITMENTS  ALL NON-SERVICES SECTORS OR SUB SECTORS INCLUDED ON THIS LIST | Unbound for measures related to incentives in regulations and/or programmes for producers of any goods.  Acquisition of land or residence requirements applicable to foreign investors are unbound in border areas 100 (one hundred) kilometres from land frontiers.  Paraguay reserves the right to adopt measures consistent with current or future WTO disciplines on investment.  Paraguay reserves the right to maintain or adopt any measure or disposition for the purpose of statistical controls of foreign investment registration and the transfer thereof, after the entry into force of this Agreement. | Paraguay reserves the right to adopt measures consistent with current or future WTO disciplines on investment.  Paraguay reserves the right to maintain or adopt any measure or disposition with the purpose of statistical controls of foreign investment registration and the transfer thereof, after the entry into force of this Agreement.  Paraguay reserves the right to adopt or maintain any measure aimed at developing less privileged regions or at reducing regional inequalities, as well as those necessary to ensure social inclusion and rural development. |
|  | Paraguay reserves the right to adopt or maintain any measure aimed at fostering technological development, scientific research and the development of standards and norms in Paraguay, whether discriminatory or not.  Paraguay reserves the right to adopt or maintain any measure with respect to the registration of foreign capital through a public institution. | Paraguay reserves the right to adopt or maintain any measure relating to tax regulations that may result in different treatment with respect to scientific research, technology development and technology transfer. |
| II.    LIST OF SECTOR‑SPECIFIC COMMITMENTS | | |
| A.    AGRICULTURE, HUNTING AND FORESTRY  01.    Agriculture, hunting  02.    Forestry, logging | None. | None. |
| D.    MANUFACTURING |  |  |
| 15.    Manufacture of food products and beverages  16.    Manufacture of tobacco products  17.    Manufacture of textiles  18.    Manufacture of wearing apparel; dressing and dyeing of fur  19    Tanning and dressing of leather; manufacture of luggage, handbags, saddlery, harness and footwear  20.    Manufacture of wood and of products of wood and cork, except furniture; manufacture of articles of straw and plaiting materials  21.    Manufacture of paper and paper products | None. | None. |
| 22.    Manufacture of coke, refined petroleum products and nuclear fuel | None, except the prospection, exploration and exploitation of hydrocarbon deposits might be directly done by Paraguay or any entity that may be created under its control for this purpose, or by licensees or concessionaires through permits or concessions granted by Paraguay to natural or juridical persons, domestic or foreign, in accordance with Paraguayan law.  Hydrocarbon deposits in solid, liquid and gas state that occur naturally in the territory of Paraguay, except for gritty, earthy and calcareous substances, fall within the domain of Paraguay. | None. |
|  | Paraguay may grant concessions to natural or juridical persons, irrespective of whether they are public or private, or to national, foreign or jointly owned enterprises, for prospection, exploration, research or the exploitation of deposits, for a limited time.  Paraguayan law shall regulate the economic system that addresses the interests of the state, licensees or concessionaires and owners that could be affected. |  |
| 23.    Manufacture of chemicals and chemical products  24.    Manufacture of rubber and plastics products  25.    Manufacture of other non-metallic mineral products  26.    Manufacture of basic metals  27.    Manufacture of fabricated metal products, except machinery and equipment | None. | None. |
| 29.    Manufacture of machinery and equipment n.e.c.  30.    Manufacture of office, accounting and computing machinery  31.    Manufacture of electrical machinery and apparatus n.e.c  32.    Manufacture of radio, television and communication equipment and apparatus  33.    Manufacture of medical, precision and optical instruments, watches and clocks | None. | None. |
| 34.    Manufacture of motor vehicles, trailers and semi-trailers  35.    Manufacture of other transport equipment  36.    Manufacture of furniture; manufacturing n.e.c.  37.    Recycling | None. | None. |
| URUGUAY |  |  |
| I.    HORIZONTAL COMMITMENTS  ALL SECTORS INCLUDED IN THIS LIST |  | Uruguay reserves the right to maintain or adopt any measure or disposition with the purpose of statistical controls of foreign investment registration and the transfer thereof after the entry into force of this Agreement. |
| II.    LIST OF SECTOR‑SPECIFIC COMMITMENTS | | |
| A.    AGRICULTURE, HUNTING AND FORESTRY |  |  |
| 01.    Agriculture, hunting | None. | None. |
| 02.    Forestry, logging\* | None. | None. |
| B.    FISHING |  |  |
| 05.    Fishing, operation of fish hatcheries and fish farms | Commercial fishing and marine hunting activities performed in internal waters and in the territorial sea within a 12 (twelve) mile area, measured from the base lines, are reserved exclusively to duly licensed vessels flying the flag of Uruguay. |  |
|  | Commercial vessels flying a foreign flag shall only be allowed to exploit living resources between the 12 (twelve) mile area referred to in the preceding paragraph and 200 (two hundred) marine miles, subject to the authorisation of the Executive branch, granted in accordance with Law No 13833, and as recorded in the register maintained by the Dirección Nacional de Recursos Acuáticos. The processing and marketing of fish is authorised by the Executive branch and may be subject to a requirement that the fish be totally or partially processed in Uruguay. |  |
| C.    MINING AND QUARRYING | Minings licences or titles are given by the Mining Authority depending on the National Government.  Requirements for individual exploitation are also regulated by the Mining Authority.  Prospecting and exploration of mineral deposits and mining shall only be done:  (a)    by the state or sate entities; or  (b)    under a mining title.  The enjoyment of mining rights attributed by the respective title is regulated by specific regulations and the provisions of the specific contract for that mining licence or title.  The holder of a concession to prospect and explore that is in a position to export metal ores shall provide the domestic market with 15 % of the value of each export operation at a "free on board" price. |  |
| 10.    Mining of coal and lignite; extraction of peat.  12.    Mining of uranium and thorium ores  13.    Mining of metal ores  14    Other mining and quarrying | None, except as indicated above. | None, except as indicated above. |
| D.    MANUFACTURING |  |  |
| 15.    Manufacture of food products and beverages  16.    Manufacture of tobacco products | None. | None. |
| 17.    Manufacture of textiles | None. |  |
| 18.    Manufacture of wearing apparel; dressing and dyeing of fur | None. | None. |
| 19.    Tanning and dressing of leather; manufacture of luggage, handbags, harness and footwear  20.    Manufacture of wood and of products of wood and cork, except furniture; manufacture of articles of straw and plaiting materials  21.    Manufacture of paper and [3](#footnote3)  paper products | None. | None. |
| 22.    Publishing, printing and reproduction of recorded media | None. | None, except that the responsible, director or manager of a newspaper, magazine, or periodical shall be a Uruguayan national. |
| 24.    Manufacture of chemicals and chemical products  25.    Manufacture of rubber and plastics products.  26.    Manufacture of other non-metallic mineral products.  27.    Manufacture of basic metals  28.    Manufacture of fabricated metal products, except machinery and equipment | None. | None. |
| 29.    Manufacture of machinery and equipment n.e.c.:  291.    Manufacture of general purpose machinery  293.    Manufacture of domestic appliances n.e.c. | None. | None. |
| 30.    Manufacture of office, accounting and computing machinery  31.    Manufacture of electrical machinery and apparatus n.e.c.  32.    Manufacture of radio, television and communication equipment and apparatus  33.    Manufacture of medical, precision and optical instruments, watches and clocks | None. | None. |
| 34.    Manufacture of motor vehicles, trailers and semi-trailers | None. | None. |
| 35.    Manufacture of other transport equipment  36.    Manufacture of furniture; manufacturing n.e.c.  37.    Recycling | None. | None. |
| E.    PRODUCTION OF ELECTRICITY,GAS, STEAM AND HOT WATER (excluding related services) |  |  |
| 4010.    Production of electricity | Conditions to be regulated by individual contracts of concession. | Conditions to be regulated by individual contracts of concession. |
| 4020.    Manufacture of gas except petroleum gases and derivatives | Conditions to be regulated by individual contracts of concession. | None. |
| 4030.    Production of steam and hot water | None. | None. |

|  |  |  |  |  |  |  |  |
| --- | --- | --- | --- | --- | --- | --- | --- |
| Modes of supply:    1) Cross‑border supply    2) Consumption abroad    3) Commercial presence    4) Presence of natural persons | | | | | | | |
| II.    SPECIFIC COMMITMENTS FOR SERVICES | | | | | | | |
| Sector or subsector | | Limitations on market access | | Limitations on national treatment | | Additional commitments | |
| 1.    BUSINESS SERVICES | | | | | | | |
| ARGENTINA | |  | |  | |  | |
| 1.A.    Professional services | | 1), 3), 4)  Natural persons seeking to provide professional services must obtain recognition of their professional degree through a licence from the relevant professional association; and establish legal or special domicile in Argentina.  Legal and special domicile: does not involve a residence requirement. | |  | |  | |
| (a)    Legal services (CPC 861) | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| (b)    Accounting, auditing and book-keeping services (CPC 862) | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| d)    Architectural services (CPC 8671) | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| (e)    Engineering services (CPC 8672) | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| (f)    Integrated Engineering Services (CPC 8673) | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| (g)    Urban planning and landscape architectural services (CPC 8674) | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| (i)    Veterinary services (CPC 932) | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| BRAZIL  1.A.    Professional Services | |  | |  | |  | |
| (a)    Legal Services (CPC 861, only legal advisory on international and foreign law) | | 1)    Unbound.  2)    Unbound.  3)    Firms providing legal advisory services on international and foreign law must be constituted under Brazilian law, limiting their business purposes solely to advisory services on international and foreign law. All the firms' partners must be advisors on international and foreign law.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    Unbound.  2)    Unbound.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| (b)    Accounting, auditing and book-keeping (CPC 862) | | 1)    Unbound, except that a foreign service supplier may cede its name to Brazilian professionals.  2)    Unbound.  3)    Participation of non-residents in juridical persons controlled by Brazilian nationals is not allowed. A foreign service supplier shall not use its foreign name, but may cede it to Brazilian professionals who will establish and exercise full participation in a new juridical person within Brazil. Acting under a power of attorney granted by foreign citizens is prohibited.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    Unbound.  2)    Unbound.  3)    None, except as indicated in the limitations in the market access column.  4)    Unbound except as indicated under the section on horizontal commitments. | |  | |
| (d)    Architectural services (CPC 8671) | | 1)    Unbound.  2)    Unbound.  3)    For the purpose of legal liability, foreign service suppliers must enter into a partnership with Brazilian service suppliers in the form of a "consórcio" in which the Brazilian partner has the leadership.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    Unbound.  2)    Unbound.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| (e)    Engineering services (CPC 86721, 86722, 86723, 86724, 86725, 86726, 86727, 86729) | | 1)    Unbound.  2)    Unbound.  3)    For the purpose of legal liability, foreign service suppliers must enter into a partnership with Brazilian service suppliers in the form of a "consórcio" in which the Brazilian partner has the leadership.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    Unbound.  2)    Unbound.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| (f)    Integrated Engineering Services (CPC 8673) | | 1)    Unbound.  2)    Unbound.  3)    For the purpose of legal liability, foreign service suppliers must enter into a partnership with Brazilian service suppliers in the form of a "consórcio" in which the Brazilian partner has the leadership.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    Unbound.  2)    Unbound.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| (g)    Urban planning and landscape architectural services (CPC 8674) | | 1)    Unbound.  2)    Unbound.  3)    For the purpose of legal liability, foreign service suppliers must enter into a partnership with Brazilian service suppliers in the form of a "consórcio" in which the Brazilian partner has the leadership.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    Unbound.  2    Unbound.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| (h)    Veterinary services (CPC 932) | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated in section on horizontal commitments. | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated in section on horizontal commitments. | |  | |
| PARAGUAY  1.A.    Professional Services | |  | |  | |  | |
| (a)    Accounting, auditing and book-keeping services (CPC 862) | | 1)    Unbound.  2)    Unbound.  3)    None. This subsector will be subject to a registration requirement with the competent authority.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    Unbound.  2)    Unbound.  3)    None. This subsector will be subject to a registration requirement with the competent authority.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| (b)    Legal advisory and representation services in statutory procedures of quasi-judicial tribunals, boards, etc. (CPC 86120) | | 1)    None.  2)    None.  3)    None, except that foreign lawyers must have their diplomas recognised, approved and registered at the Court.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    None.  2)    None.  3)    None, except that foreign lawyers must have their diplomas recognised, approved and registered at the Court.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| URUGUAY | |  | |  | |  | |
| 1.A.    Professional Services | | Natural persons seeking to provide professional services must obtain recognition of their professional degree and establish legal domicile in Uruguay. Uruguayan authorities will regulate the provision of these professions in the future. Legal domicile does not imply residence in Uruguay. | |  | |  | |
| (a)    Legal services (CPC 861, except 86130) | | 1)    Unbound.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    Unbound.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| (a)    Legal documentation and certification services (86130) | | 1) and 3) natural or legal citizens are required to have more than 2 (two) years of citizenship. Residence in the country is required.  2)    None.  4)    Unbound, except as indicated under section on horizontal commitments. | | 1) and 3) natural or legal citizens are required to have more than 2 (two) years of citizenship. Residence in the country is required.  2)    None.  4)    Unbound, except as indicated under section on horizontal commitments. | |  | |
| (b)    Accounting, auditing and bookeeping services (CPC 862) | | 1)    Unbound.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    Unbound.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| (c)    Taxation services (863) | | 1)    Unbound.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    Unbound.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| (d)    Architectural services (CPC 8671) | | 1)    Unbound.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    Unbound.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| (e)    Engineering services (CPC 8672) | | 1)    Unbound.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    Unbound.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| (f)    Integrated Engineering Services (CPC 8673) | | 1)    Unbound.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    Unbound.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| (g)    Urban planning and landscape architectural services (CPC 8674) | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| (h)    Medical and dental services (9312) | | 1)    Unbound.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    Unbound.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| (j)    Services provided by midwives, nurses, physiotherapists and paramedical personnel (93191) | | 1)    Unbound.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    Unbound.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| (k)    Pharmacy services | | 1)    Unbound.  2)    None.  3)    Stock Companies "Sociedades Anónimas" and Comandite Companies "Sociedades en Comandita", whose capital corresponding to stock is not in registered stocks "acciones nominativas", medical, veterinary and dental services providers, are forbidden to be a holder of a pharmacy of first category.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    Unbound.  2)    None.  3)    For the technical management of pharmacy establishments, residence and real and available local presence is required.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| ARGENTINA | |  | |  | |  | |
| 1.B.    Computer and related services | |  | |  | |  | |
| (a)    Consultancy services related to the installation of computer hardware (CPC 841) | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| (b)    Software implementation services (CPC 842) | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| (c)    Data processing services (CPC 843) | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| (d)    Database services (CPC 844) | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| (e)    Other (CPC 845 + 849) | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| BRAZIL | |  | |  | |  | |
| 1.B.    Computer and Related Services  (CPC 84, except for time-stamping services and digital certification services; 8432; 8433; 8439 and 8499) | | 1)    Unbound.  2)    Unbound.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    Unbound.  2)    Unbound.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| PARAGUAY | |  | |  | |  | |
| 1.B.    Computer and Related Services  (CPC 84, except for time-stamping and digital certification services CPC 8432, 8433, 8439 and 8499) | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| URUGUAY | |  | |  | |  | |
| 1.B.    Computer and related services (CPC 84)  Except for time-stamping (n.d.), digital certification (n.d.) | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| URUGUAY | |  | |  | |  | |
| 1.C.    Research and development services | |  | | Research and development subsidies are available only for national suppliers. | |  | |
| (b)    R&D services on social sciences and humanities (CPC 852) | | 1)    Unbound.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    Unbound.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| (c)    Interdisciplinary R&D services (CPC 853) | | 1)    Unbound.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    Unbound.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| URUGUAY | |  | |  | |  | |
| 1.D.    Real estate services  (a)    Real estate services involving own or leased property (CPC 8210)  (b)    Real estate services on a fee or contract basis (CPC 8220) | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| URUGUAY | |  | |  | |  | |
| 1.E.    Leasing or rental services without operator  (CPC 831)  (a)    Leasing or rental services concerning private cars without operator (CPC 83101); (CPC 83102)  (b)    Leasing or rental services concerning other machinery and equipment without operator (CPC 83106); CPC (83109)  (c)    Other (CPC 832); (CPC 83201); (CPC 83203); (CPC 83204); (CPC 83209) | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| ARGENTINA | |  | |  | |  | |
| 1.F.    Other business services  (a)    Advertising services (CPC 871) | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| (b)    Market research and public opinion polling services (CPC 864) | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| (c)    Management consulting services (CPC 865) | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| (d)    Services related to management consulting (CPC 866, except CPC 86609) | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| (e)    Technical testing and analysis services (CPC 8676) | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| (f)    Services incidental to agriculture, hunting and forestry (CPC 881) | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| (h)    Services incidental to mining (CPC 833 + 5115) | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| (n)    Maintenance and repair of equipment (not including maritime vessels, aircraft or other transport equipment) (CPC 633 + 8861 + 8862 + 8863 + 8864 + 8865+ 8866, except 63309) | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| (o)    Building cleaning services (CPC 874) | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| (p)    Photographic services (CPC 87501, 87502, 87503, 87505, 87506, 87507) | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| (q)    Packaging services (CPC 876) | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| (s)    Assembly or convention services (CPC 87909\*) | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| (t)    Other (CPC 8790) | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| BRAZIL | |  | |  | |  | |
| 1.F.    Other Business Services  (a)    Advertising services (CPC 871) | | 1)    Unbound.  2)    Unbound.  3)    Foreign participation is limited to 49 % of the capital of companies established in Brazil. Leadership must remain with Brazilian partners. Professionals are subject to the Brazilian Code of Ethics of Advertising Professionals.  4)    Unbound except as indicated under the section on horizontal commitments. | | 1)    Unbound.  2)    Unbound.  3)    None.  4)    Unbound except as indicated under the section on horizontal commitments. | |  | |
| (b)    Market research and public opinion polling services (CPC 864) | | 1)    Unbound.  2)    None.  3)    None  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    Unbound.  2)    None.  3)    None  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| (c)    Management consulting services (CPC 865) | | 1)    Unbound.  2)    None.  3)    None  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    Unbound.  2)    None.  3)    None  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| (d)    Services related to management consulting (CPC 86601) | | 1)    Unbound.  2)    None.  3)    None  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    Unbound.  2)    None.  3)    None  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| (e)    Technical testing and analysis services (CPC 8676) | | 1)    Unbound.  2)    None.  3)    None  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    Unbound.  2)    None.  3)    None  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| (f)    Services incidental to agriculture, hunting and forestry (CPC 881) | | 1)    Unbound\*.  2)    Unbound.  3)    In areas next to national frontiers, acts regarding colonisation and rural "loteamentos" are forbidden. If and when authorised, 51 % of those service suppliers' capital must be held by Brazilians and the majority of the Board must be Brazilians, who must hold dominant power on the Board. A foreigner resident in Brazil and a foreign juridical person authorised to work in Brazil can only purchase rural real state in accordance with Brazilian law.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    Unbound\*.  2)    Unbound.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| (g)    Services incidental to fishing (CPC 882)  Does not include the property of fishing boats | | 1)    Unbound\*.  2)    Unbound.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    Unbound\*.  2)    Unbound.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| (k)    Placement and supply services of personnel (CPC 872) | | 1)    Unbound\*.  2)    Unbound.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    Unbound\*.  2)    Unbound.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| (l)    Investigation and security (CPC 873, except 87309) | | 1)    Unbound.  2)    Unbound.  3)    The property and administration of specialised suppliers of investigation and security services is forbidden for foreigners.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    Unbound.  2)    Unbound.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| (n)    Maintenance and repair of equipment (not including maritime vessels, aircraft or other transport equipment) (CPC 633 + 8861 + 8862 + 8863 + 8864 + 8865+ 8866, except 63309) | | 1)    Unbound.  2)    Unbound.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    Unbound.  2)    Unbound.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| (o)    Building-cleaning services (CPC 874) | | 1)    Unbound.  2)    Unbound.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    Unbound.  2)    Unbound.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| (p)    Photographic services (CPC 87501, 87502, 87503, 87505, 87506, 87507) | | 1)    Unbound.  2)    Unbound.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    Unbound.  2)    Unbound.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| (q)    Packaging services (CPC 876) | | 1)    Unbound.  2)    Unbound.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    Unbound.  2)    Unbound.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| (s)    Convention services (CPC 87909) | | 1)    Unbound.  2)    Unbound.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    Unbound.  2)    Unbound.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| (t)    Other translation and interpretation services (except official translators) (CPC 87905) | | 1)    Unbound.  2)    Unbound.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    Unbound.  2)    Unbound.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| PARAGUAY  1.F.    Other Business Services | |  | |  | |  | |
| (c)    Management consulting service (CPC 865) | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| (n).2.    Maintenance and repair of equipment ( not including maritime vessels, aircraft or other transport equipment) (CPC 633) | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| (o)    Building –cleaning services (CPC 874)  (q)    Packaging services (CPC 876) | | 1)    Unbound\*.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    Unbound\*.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| (s)    Convention services (CPC 87909\*) | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| URUGUAY  1.F.    Other business services | |  | |  | |  | |
| (a)    Advertising services (CPC 871) | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| (b)    Market research and public opinion polling services (CPC 864) | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| (c)    Management consulting services (CPC 8650) | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| (d)    Services related to management consulting (CPC 866) | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| (h)    Services incidental to mining (CPC 883 – 5115) | | 1)    Unbound\*.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    Unbound\*.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| (k)    Placement and supply services of personnel (CPC 872) | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | )    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| (l)    Investigation and security (CPC 873) | | 1) and 3) Enterprises and individual investigation and security service suppliers, must obtain prior authorisation and registration from the Ministerio del Interior. Domicile or legal residence in Uruguay is required.  2)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1) and 3) Enterprises and individual investigation and security service suppliers, must obtain prior authorisation and registration from the Ministerio del Interior. Domicile or legal residence in Uruguay is required.  2)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| (n)    Maintenance and repair of equipment (not including maritime vessels, aircraft or other transporte equipment) CPC 633 – 8861-8866 | | 1)    Unbound\*.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    Unbound\*.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| (o)    Building-cleaning services (CPC 874) | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| (p)    Portrait photography services (CPC 87501) | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| (p)    Advertising and related photography services (CPC 87502) | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| (p)    Action photograph services (CPC 87503) | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| (p)    Photography processing services (CPC 87505) | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| (p)    Restoration, copying and retouching services of photography (CPC 87507) | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| (p)    Other photographic services (CPC 87509) | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| (q)    Packaging services (CPC 876) | | 1)    Unbound\*.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    Unbound\*.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| (s)    Convention services (CPC 87909\*) | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| (t)    Other business services (CPC 8790) | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| (t1)    Translation and interpretation services (CPC 87905) | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| (t2)    Interior design services (CPC 87907) | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| 2.    COMMUNICATION SERVICES | | | | | | | |
| ARGENTINA  2. | |  | |  | |  | |
| A.    Postal services (CPC 7511)  B.    Courier services (CPC 7512) | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| BRAZIL | |  | |  | |  | |
| Postal services (except the activities reserved to the Brazilian designated operator, which comprise pick-up, receiving, handling, transport and delivery of letters, postcards and grouped correspondence, whether to domestic or foreign destinations, including any form of consignment, whether priority, non-priority, urgent, express, etc., as well as the issuance of stamps and other postage payments) (CPC 7511). | | 1)    None.  2)    Unbound.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    None.  2)    Unbound.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| 2.    COMMUNICATION SERVICES | | | | | | | |
| URUGUAY | |  | |  | |  | |
| 2.B.    Postal Services | | 1) and 3) The Communication Services Regulatory Unit (URSEC) grants temporary operating licences which lapse after three years unless the licence-holding enterprise expresses its intention to renew the licence prior to the expiry date.  2)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| ARGENTINA | | | | | | | |
| 2.C.    Telecommunication services | | | | | | | |
| All subsectors | | It does not include the provision of satellite facilities of geostationary satellites operating fixed satellite services The aforementioned provision shall only take place under conditions of reciprocity. | |  | |  | |
| The services included in this column may be supplied by any technological means (e.g. fibre optics, radio links, satellites, cable), except as otherwise stated in the limitations indicated in the market access column. | |  | |  | |  | |
| Local and domestic long distance basic telephone services (CPC 7521) | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| International telephone services (CPC 7521) | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| Domestic data services (CPC 7523\*\*) | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| Domestic telex services (CPC 7523\*\*) | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| Domestic facsimile services, store-and-forward (CPC 7521\*\* 7522\*\* + 7529\*\*) | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| International data services (CPC 7523\*\*) | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| International telex services (CPC 7523\*\*) | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| International facsimile services, store-and-forward (CPC 7521\*\* + 7529\*\*) | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| Leased telephone circuits | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| Leased circuits for international voice and data | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| Mobile services:  Mobile Telephone Services (MTS)  Personal communications (PCS)  Paging  SMR trunking  Mobile data services | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| (h)    Electronic mail (CPC 7523\*\*) | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| (i)    Voice mail (CPC 7523\*\*) | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| (j)    On-line information and database retrieval (CPC 7523\*\*) | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| (k)    Electronic data interchange services (CPC 7523\*\*) | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| (l)    Enhanced/value-added facsimile services (including store and forward, store and retrieve) (CPC 7523\*\*) | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| (m)    Code and protocol conversion | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| (n)    On-line information and/or data processing (including transaction processing) (CPC 843\*\*) | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| (o)    Other | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    None.  2)    None.  3)    None.  4)    Unbound ,except as indicated under the section on horizontal commitments. | |  | |
| BRAZIL  C.    TELECOMMUNICATIONS SERVICES  (i)    "Telecommunications services" means, for the purposes of the commitments by Brazil on telecommunications services, the transport of electronic magnetic signals, sound, data, image and any combination thereof, excluding broadcasting.  (ii)    The Federal Constitution of Brazil guarantees all acquired rights of service providers already established in Brazil. The Government of Brazil has the legal prerogative to consider limits to foreign participation in the capital of telecommunication service providers.  (iii)    All service suppliers need to obtain a licence from Anatel in order to supply a telecommunication service in Brazil. Licences shall be granted only to suppliers duly constituted in accordance with Brazilian law, which requires head office and management to be located in the territory of Brazil, and ownership of the majority of the voting shares by natural persons resident in Brazil or companies duly constituted in accordance with Brazilian law, which requires head office and management: to be located in the territory of Brazil.  (iv)    No commitment is made for the telecommunications services sector with respect to the activities which have their content transported by a telecommunication service. Those activities are subject to the commitments and reservations for their respective sectors. | | | | | | | |
| (v)    Foreign satellites shall be permitted to have market access in Brazil and regulatory decisions on the grant of such access shall be based on a transparent, objective process and taken on a reciprocal basis. Telecommunication service providers shall use Brazilian satellites if they offer technical, operational or commercial conditions equivalent to foreign satellites.  (vi)    No limits shall be applied to the quantity of licences that can be granted for the supply of telecommunications services, except in cases of technical impossibility, such as issues regarding spectrum availability, or to avoid impairment to the supply of specific public interest services.  (vii)    Value-added-services are not defined as telecommunications services by Brazilian law.  (viii)    Suppliers of telecommunications services of collective interest constituted in Brazil in accordance with Brazilian law shall have the right to use the physical facilities (posts, ducts, conducts, servitudes) owned or controlled by other suppliers of telecommunications services or other services of public interest in a non-discriminatory manner and subject to fair and reasonable prices and conditions. The regulatory authority responsible for the facilities to be used shall define the conditions for the adequate fulfilment of this provision.  (ix)    Authorisations for the supply of telecommunications services of restricted interest can be granted to juridical persons constituted in accordance with Brazilian law and which have their head office and administration in Brazil and to other entities or natural persons that are established or resident in Brazil. | | | | | | | |
| BRAZIL | | | | | | | |
| 2.C.    Telecommunication services | | | | | | | |
| Local, long distance and international services, for public and non-public use, provided with the use of any network technology (cable, satellite, etc)  (a)    Voice telephone services  (b)    Packet-switched data transmission services  (c)    Circuit-switched data transmission services  (f)    Facsimile services  (g)    Private leased circuit services | | 1)    Unbound. Foreign companies are allowed to interconnect on a cross-border basis with operators established in Brazil which are authorised to supply long distance international services in accordance with the Brazilian law. Other forms of cross-border supply, including call-back services, shall not be permitted. Brazilian consumers shall have commercial or legal relationship exclusively with companies established in Brazil which are authorised to operate in accordance with Brazilian law (Mode 1). | | 1)    Unbound. Foreign companies are allowed to interconnect on a cross-border basis with operators established in Brazil which are authorised to supply long distance international services in accordance with the Brazilian law. Other forms of cross-border supply, including call-back services, shall not be permitted. Brazilian consumers shall have commercial or legal relationship exclusively with companies established in Brazil which are authorised to operate in accordance with Brazilian law (Mode 1). | | 1.    For greater certainty, Brazil understands that its commitments in Sector 2.C (Telecommunication Services) under Mode 1 (cross-border supply) do not grant any rights to juridical persons established in the territory of the Union, regarding market access or national treatment, other than those expressly set out therein, including in the horizontal notes for Sector 2.C (Telecommunication Services). | |
|  | | 2)    Unbound.  3)    None, except as listed in the horizontal section specific to this subsector and in the section on horizontal commitments.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 2)    Unbound.  3)    None, except as listed in the horizontal section specific to this subsector and in the section on horizontal commitments.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 2.    For greater certainty, for the purpose of the present list of specific commitments of Brazil, the supply of telecommunication services under Mode 1 do not include the carriage of signals originating and ending in the territory of Brazil, even if such carriage is performed by means of a satellite operated from the territory of the Union. | |
| (o)    Other Basic Telecommunication Services  Mobile services  Analog/ Digital cellular services  (800 MHz, 900 MHz, 1800 MHz, 1900 / 2100 MHz)  Global mobile satellite services  Paging services  Trunking services  (460 MHz, 800 MHz, 900 MHz) | | 1)    Unbound.  2)    Unbound.  3)    None, except as listed in the horizontal section specific to this subsector and in the section on horizontal commitments.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    Unbound.  2)    Unbound.  3)    None, except as listed in the horizontal section specific to this subsector and in the section on horizontal commitments.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| PARAGUAY  2.C.    Telecommunications services  The commitments undertaken in this sector are subject to the following general conditions:  1.    Telecommunications services provided in Paraguay are subject to licensing requirements and procedures set up by CONATEL.  2.    The licences subject to licensing requirements and procedures referred to in the previous paragraph shall be granted exclusively to juridical persons in accordance with the law of Paraguay, provided such juridical persons have headquarters and representation in the territory of Paraguay.  3.    Access to essential telecommunications facilities for services providers shall be granted, if such grant does not affect the current or future use of the facility by the owner and if Paraguay determines that a refusal to provide access to such essential facility may become an obstacle for the development of a competitive market at the retail level or that it may negatively affect end users. The radio spectrum shall not be considered as an essential facility.  4.    Mode 4) Unbound, except for measures related to the entry, stay and work of intra-corporate transferees of the following categories: managers and specialists. | | | | | | | |
| (a)    Telephone services (CPC 7521)\* Services provided by the Government  (b)    Packet-switched data transmission services (CPC 7523)  (c)    Circuit-switched data transmission services (CPC 7523)  (d)    Telex services (CPC 7523) | | 1)    Unbound.  2)    Unbound.  3)    Unbound.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    None.  2)    None.  3)    None.  4)    Unbound. | |  | |
| (e)    Telegraph services (CPC 7522)  (f)    Fac-simile services (CPC 7521 + 7529) | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| (h)    Electronic mail  (CPC 7523) | | 1)    None.  2)    None.  3)    None, except as indicated under the section on horizontal commitments.  4)    Unbound, except for measures related to the entrance, stay and work of intra-corporate transferees of the following categories: managers and specialists. | | 1)    None.  2)    None.  3)    None, except as indicated under the section on horizontal commitments.  4)    Unbound, except for measures related to the entrance, stay and work of of intra-corporate transferees of the following categories: managers and specialists. | |  | |
| (g)    Private leased circuit services (CPC 7522 + 7523)  (i)    Voice mail (CPC 7523)  (j)    On-line information and database retrieval (CPC 7523)  (k)    Electronic data interchange services (CPC 7523)  (l)    Enhanced/value-added facsimile services (including store and forward, store and retrieve) (CPC 7523) | | 1)    Unbound.  2)    Unbound.  3)    Unbound, except as indicated under the section on horizontal commitments.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    Unbound.  2)    Unbound.  3)    Unbound.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| (o)    Other  o.1    Mobile Services [4](#footnote4)  (CPC n.d.)  o.2    Personal communications (CPC n.d.)  o.3    Paging services (CPC n.d.)  o.4    Trunking services (CPC n.d.) | | 1)    Unbound.  2)    Unbound.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    Unbound.  2)    Unbound.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| URUGUAY  2.C.    Telecommunications services  Each public service shall be defined pursuant to the law of Uruguay in effect for each case of the following specific commitments. Services awarded under an existing concession or existing authorisation regime shall be governed pursuant to the law of Uruguay and contractual conditions agreed upon with the service supplier. All services that imply the use of basic telecommunications are subject to the Administracion Nacional de Telecomunicaciones (ANTEL) monopoly.  For the supply of telecommunications services, the authorisation of the Executive Branch is required. | | | | | | | |
| a)    Mobile telephone services (CPC 75213) | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| b) and c) Data transmission services (7523\*\*) | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| f)    Facsimile services (CPC 7521\*\* + 7529\*\*) | | 1) and 3) None, except for the supply of services under the ANTEL monopoly.  2)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1) and 3) None, except for the supply of services under the ANTEL monopoly.  2)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| g)    Private leased circuit services (CPC 7522\*\* + 7523\*\*) | | 1) and 2) Unbound.  3)    None, except for data services. The supply of voice services is under the ANTEL monopoly.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1) and 2) Unbound.  3)    None, except for data services. The supply of voice services is under the ANTEL monopoly.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| h)    Electronic mail (CPC 7523\*\*) | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| i)    Voice mail (CPC 7523\*\*) | | 1), 2) and 3) None, except for the supply of services under the ANTEL monopoly.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1), 2) and 3) None, except for the supply of services under the ANTEL monopoly.  4)    Unbound, except as indicated in the horizontal commitments. | |  | |
| j)    On-line information and data base retrieval (CPC 7523\*\*) | | 1), 2) and 3) None, except for the supply of services under the ANTEL monopoly.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1), 2) and 3) None, except for the supply of services under the ANTEL monopoly.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| k)    Electronic data interchange (EDI) (CPC 7523\*\*) | | 1), 2) and 3) None, except for the supply of services under the ANTEL monopoly.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1), 2) and 3) None, except for the supply of services under the ANTEL monopoly.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| l)    Enhanced/value-added facsimile services, incl. Store and forward, store and retrieve (CPC 7523\*\*) | | 1) and 3) None, except for the supply of services that derive from telecommunciations under facsimile services.  2)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1) and 3) None, except for the supply of services that derive from telecommunciations under facsimile services.  2)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| n)    On-line information and /or data processing (incl. Transaction processing) (CPC 843\*\*) | | 1), 2) and 3) None, except for the supply of services under the ANTEL monopoly.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1), 2) and 3) None, except for the supply of services under the ANTEL monopoly.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| o)    Other  Trunking services (CPC 75299)  Paging services (CPC 75291)  Global Mobile Satelital Services (CPC 75299) | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| 3.    CONSTRUCTION AND RELATED ENGINEERING SERVICES | | | | | | | |
| ARGENTINA | |  | |  | |  | |
| A.    General construction work for buildings (CPC 512)  B.    General construction work for civil engineering (CPC 513, except 5139)  C.    Assembly and erection of prefabricated constructions (CPC 514 + 516)  D.    Building completion and finishing work (CPC 517)  E.    Other (CPC 511 + 515 + 518) | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| BRAZIL | |  | |  | |  | |
| A.    General construction work for buildings (CPC 512)  B.    General construction work for civil engineering (CPC 513)  C.    Installation and assembly work and maintenance and repair of fixed structures (CPC 514 + 516)  D.    Building completion and finishing work (CPC 517, except 5179)  E.    Others (CPC 511 + 515 + 518) | | 1)    Unbound\*.  2)    Unbound.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    Unbound\*.  2)    Unbound.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| URUGUAY | |  | |  | |  | |
| A.    General construction work for buildings (CPC 512)  B.    General construction work for civil engineering (CPC 513)  C.    Installation and assembly work (CPC 514+516)  D.    Building completion and finishing work (CPC 517)  E.    Others (CPC 511+515+518) | | 1)    Unbound\*.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    Unbound\*.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| 4.    DISTRIBUTION SERVICES | | | | | | | |
| ARGENTINA | |  | |  | |  | |
| B.    Wholesale trade services (CPC 622)  C.    Retail trade services (CPC 631 + 632)  6111 + 6113 + 6121  D.    Franchising services (CPC 8929) | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| BRAZIL | |  | |  | |  | |
| A.    Commission agents' services (CPC 621, except 62118)  B.    Wholesale trade services (CPC 622, except CPC 62271)  C.    Retailing services (CPC 631, 6113, 6121, 632, except for 63297) | | 1)    Unbound.  2)    Unbound.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    Unbound.  2)    Unbound.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| D.    Franchising (CPC 8929) | | 1)    Franchise contracts must be in conformity with the Industrial Property Code to be eligible for the payment of royalties.  2)    Unbound.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    Unbound.  2)    Unbound.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| PARAGUAY | |  | |  | |  | |
| 4.B.    Wholesale Trade Services (CPC 622)  Not including CPC 62271 | | 1)    Unbound.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    Unbound.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| C.    Retailing services (CPC 631, 632, 6111, 6113, 6121, not including 63297) | | 1)    Unbound.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    Unbound.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| D.    Franchising (CPC 8929) | | 1)    None.  2)    None.  3)    None.  4)    Unbound. | | 1)    None.  2)    None.  3)    None.  4)    Unbound. | |  | |
| URUGUAY | |  | |  | |  | |
| A.    Commission agents services (CPC 621) | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    None.  2)    None.  3)    Domicile requirement and the company shall be registered in the National Registry of foreign firms representatives in the Ministry of Economy and Finance.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| B.    Wholesale trade services (622)  62271 is excluded (wholesale trade services involving solid fuel, liquid and gaseous fuel and similar products) | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| C.    Retailing trade services (631, 632, 6111+6113+6121) (63297 is excluded) | | 1)    None.  2)    None.  3)    Prior authorisation is required for the establishment of new commercial enterprises or for the extension of existing commercial enterprises, or the sale of large surfaces that consist of a total area of a minimum of 300 square meters, depending on the conditions of the market.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| D.    Franchising services (CPC 8929) | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| 5.    EDUCATIONAL SERVICES  PARAGUAY  Educational services supplied by the Government of Paraguay are excluded, as well as subsidies given at central, departmental and local level by the Government of Paraguay. | | | | | | | |
| 5.A.    Primary education services (CPC 921)  (only for private companies) | | 1)    Unbound.  2)    None.  3)    None.  4)    Unbound. | | 1)    Unbound.  2)    Unbound.  3)    Unbound.  4)    Unbound. | |  | |
| 5.B.    Higher Education Services CPC 92310 - Post-secondary technical and vocational education services | | 1)    Unbound.  2)    Unbound.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    Unbound.  2)    Unbound.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| 6.    ENVIROMENTAL SERVICES | | | | | | | |
| ARGENTINA | |  | |  | |  | |
| D.    Other  (CPC 9404, 9405, 9406, 9409) | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| BRAZIL | |  | |  | |  | |
| 6.A.    SEWAGE SERVICES (CPC 9401)  6.B.    REFUSE DISPOSAL SERVICES (CPC 9402)  6.C.    SANITATION AND SIMILAR SERVICES (CPC 9403)  CLEANING SERVICES OF EXHAUST GASES (CPC 9404)  NOISE ABATEMENT SERVICES (CPC 9405)  REMEDIATION AND CLEANUP OF SOIL AND WATER SERVICES (CPC 9406) | | 1)    Unbound.  2)    Unbound.  3)    Supply requires a licence from the public authorities, which can set specific conditions. Transfer of technology is expected in order to ensure symmetrical benefits among national and foreign partners.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    Unbound.  2)    Unbound.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| 6.    ENVIROMENTAL SERVICES  PARAGUAY  Services considered of public interest or public services at a national, regional or local level are subject to public monopoly or exclusive rights of exploitation granted to private firms, and therefore are excluded from the lists. | | | | | | | |
| 6.A.    SEWAGE SERVICES (9401) | | 1)    Unbound\*.  2)    Unbound.  3)    Unbound. Services are provided by the Government of Paraguay or by private firms through licences or concessions granted in accordance with national law.  4)    Unbound. | | 1)    Unbound\*.  2)    None.  3)    None.  4)    Unbound. | |  | |
| 6.B.    REFUSE DISPOSAL SERVICES (CPC 9402) | | 1)    Unbound\*.  2)    Unbound.  3)    Unbound.  4)    Unbound. | | 1)    Unbound\*.  2)    Unbound.  3)    Unbound.  4)    Unbound. | |  | |
| 6.C.    SANITATION AND SIMILAR SERVICES (CPC 9403)  CLEANING SERVICES OF EXHAUST GASES (CPC 9404)  NOISE ABATEMENT SERVICES (CPC 9405) | | 1)    Unbound\*.  2)    Unbound.  3)    Unbound. The municipalities supply these services directly or grant concessions in accordance with municipal legislation.  4)    Unbound. | | 1)    Unbound\*.  2)    Unbound.  3)    None.    4)    Unbound. | |  | |
| URUGUAY | |  | |  | |  | |
| 6.A.    SEWAGE SERVICES (9401) | | 1)    Unbound\*.  2)    Unbound.  3)    The supply of these services is the prerogative of the Intendencias Municipales and/or of the Obras Sanitarias del Estado Public Company ("OSE").  The supply of this public service for which concessions can be granted or prior authorisation given under national law, shall be governed by national law, municipal measures and by the contractual conditions agreed upon with the service supplier.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    Unbound\*.  2)    Unbound.  3)    The supply of these services is the prerogative of the Intendencias Municipales and/or of the Obras Sanitarias del Estado Public Company ("OSE").  The supply of this public service for which concessions can be granted or prior authorisation given under national law, shall be governed by national law, municipal measures and by the contractual conditions agreed upon with the service supplier.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| 6.B.    REFUSE DISPOSAL SERVICES (9402) | | 1)    Unbound\*.  2)    Unbound.  3)    The supply of these services is the prerogative of the Intendencias Municipales and/or of the Obras Sanitarias del Estado Public Company ("OSE").  The supply of this public service for which concessions can be granted or prior authorisation given under national law, shall be governed by national law, municipal measures and by the contractual conditions agreed upon with the service supplier.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    Unbound\*.  2)    Unbound.  3)    The supply of these services is the prerogative of the Intendencias Municipales and/or of the Obras Sanitarias del Estado Public Company ("OSE").  The supply of this public service for which concessions can be granted or prior authorisation given under national law, shall be governed by national law, municipal measures and by the contractual conditions agreed upon with the service supplier.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| 6.C.    SANITATION AND SIMILAR SERVICES (9403) | | 1)    Unbound\*.  2)    Unbound.  3)    The supply of these services is the prerogative of the Intendencias Municipales and/or of the Obras Sanitarias del Estado Public Company ("OSE").  The supply of this public service for which concessions can be granted or prior authorisation given under national law, shall be governed by national law, municipal measures and by the contractual conditions agreed upon with the service supplier.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    Unbound\*.  2)    Unbound.  3)    The supply of these services is the prerogative of the Intendencias Municipales and/or of the Obras Sanitarias del Estado Public Company ("OSE").  The supply of this public service for which concessions can be granted or prior authorisation given under national law, shall be governed by national law, municipal measures and by the contractual conditions agreed upon with the service supplier.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| 6.D.    REMEDIATION AND CLEANUP OF SOIL AND WATER | | 1)    Unbound.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    Unbound.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| 7.    FINANCIAL SERVICES | | | | | | | |
| ARGENTINA  The following applies to all subsectors.  For the purposes of interpretation, the cross-border supply of services through electronic means, including the Internet, will be limited to Mode 1.  In the case of activities requiring the involvement of professionals, the practice of which requires registration or affiliation in professional councils or colleges, such professionals are required to enrol in the jurisdiction where the service is to be provided.  Foreign direct investments in Argentina must comply with the Central Bank of Argentina ("BCRA") regulations on disclosure of information.  Nothing in this Agreement shall prevent Argentina from applying domestic laws related to banking secrecy and confidentiality.  The outsourcing of financial services requires prior authorisation from the competent authorities and will be subject to the limitations laid down in existing laws and regulations for the entities controlled by the Central Bank of Argentina. | | | | | | | |
| BRAZIL  Brazil reserves the right to adopt or maintain any prudential measure.  Financial service suppliers shall be organised as a "sociedade anônima" (publicly-held company), unless otherwise specified.  Financial service suppliers of banking services shall be authorised by Presidential decree in order to be incorporated under Brazilian law.  Business sellers, contractual service suppliers and independent professionals are not allowed to supply financial services in Brazil.  There are limits provided by law to the acquisition of foreign financial services by Brazilian financial institutions.  Financial services supplied by an offshore financial service supplier [5](#footnote5)  are not subject to the specific commitments for financial services. | | | | | | | |
| URUGUAY | | 3)    Suppliers of financial services wishing to set up operations in Uruguay require prior authorisation from the competent authorities. Applications may be rejected on precautionary grounds, including the current state of the market.  The outsourcing of financial services requires prior authorisation from the competent authorities and is subject to the limitations laid down in the existing laws and regulations for the entities controlled by the Central Bank of Uruguay. | | Financial Intermediation (Banking) Senior Management and Boards of Directors: branches or subsidiaries of foreign financial service suppliers may not in their by-laws prohibit Uruguayan nationals from participating in the board of directors, in management, or any other position in the institution. | |  | |
|  | |  | | Financial Intermediation (Banking): the maximum amount of bank deposits covered by deposit insurance may differ depending on whether the deposits are denominated in Uruguayan pesos or another currency. The Uruguayan Government and state enterprises may deposit funds only in the Banco de la República Oriental de Uruguay.  Insurance: Banco de Seguros del Estado is the sole entity permitted to provide worker's compensation insurance, and as a result it may derive a competitive advantage with respect to its overall operations. | |  | |
| ARGENTINA  7.A.    All insurance and insurance-related services | |  | |  | |  | |
| a.    Life, accident and health insurance services  a.1)    Life, pension, life income and social security insurance  a.1.1)    Life insurance (CPC 81211)  a.1.2)    Pension, life income and social security insurance (CPC 81212)  a.2)    Other personal insurance (CPC 81291)  a.2.1)    Accident insurance  a.2.2)    Health insurance excluding prepaid medical programmes) | | 1)    Unbound.  2)    Unbound.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    Unbound.    2)    Unbound.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| b)    Non-life Insurance services  b.1)    Labour risk insurance  b.3)    Automobile insurance (CPC 81292)  b.4)    Fire and other property damage insurance (CPC 81295)  b.5)    Civil liability insurance (CPC 81297)  b.6)    Other Insurance (excluding reinsurance and retrocession) | | 1)    Unbound.  2)    Unbound.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    Unbound.  2)    Unbound.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| b.2)    Marine and aviation transport risk insurance. (CPC 81293) | | 1)    Unbound.  2)    Unbound.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    None.  2)    None.  3)    None.  4)    Unbound, as indicated under the section on horizontal commitments. | |  | |
| c.    Reinsurance and retrocession services  c.1)    Reassurances  c.2)    Back assignments | | 1    Unbound.  2    Unbound.  3)    Unbound.  4)    Unbound. | | 1)    Unbound.  2    Unbound.  3)    Unbound.  4)    Unbound. | |  | |
| d.    Services auxiliary to insurance (including broking and agency services)  d.1)    Services by agencies and brokers (CPC 81401)  Except pension fund (CPC 81402) | | 1)    Unbound.  2)    Unbound.  3) and 4) In accordance with Law 22.400 (Section 4 paragraph a) any insurance intermediary (including brokers and intermediaries societies) shall reside in Argentina and must be registered in the Insurance Producer – Advisor Register. | | 1)    Unbound.  2)    Unbound.  3) and 4) In accordance with Law 22.400 (Section 4 paragraph a) any insurance intermediary (including brokers and intermediaries societies) shall reside in Argentina and must be registered in the Insurance Producer – Advisor Register. | |  | |
|  | | In order to act as insurance broker, registration is required in the register of reinsurance and retrocession services, subject to compliance with the following conditions:  a)    proof of real domicile in the country (residence requirement); and  b)    proof of competence in accordance with qualifications and procedures established by law. | | In order to act as insurance broker, registration is required in the register of reinsurance and retrocession services, subject to compliance with the following conditions:  a)    proof of real domicile in the country (residence requirement); and  b)    proof of competence in accordance with qualifications and procedures established by law. | |  | |
| d.1.2)    Services by reinsurance and retrocession agencies and brokers | | 1    Unbound.  2    Unbound.  3)    Unbound.  Reinsurance intermediaries must also register with the National Insurance Superintendency (Superintendencia de Seguros de la Nación). Foreign juridical persons must designate a legal representative with the same obligations as the representative designated by foreign reinsurers and must also provide a certificate from their respective Control Bodies, proving that they are legally registered therewith.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1    Unbound.  2    Unbound.  3)    Unbound.  Reinsurance intermediaries must also register with the National Insurance Superintendency (Superintendencia de Seguros de la Nación). Foreign juridical persons must designate a legal representative with the same obligations as the representative designated by foreign reinsurers and must also provide a certificate from their respective Control Bodies, proving that they are legally registered therewith.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| d.2)    Advisory services (CPC 81402) | | 1)    Unbound.  2)    Unbound.  3)    Unbound.  In the case of activities requiring the involvement of professionals the practice of which requires registration or affiliation with professional councils or colleges, such professionals are required to enrol in the jurisdiction where the service is provided.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    Unbound.  2)    Unbound.  3)    Unbound.  In the case of activities requiring the involvement of professionals the practice of which requires registration or affiliation with professional councils or colleges, such professionals are required to enrol in the jurisdiction where the service is provided.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| d.3)    Insurance claims adjustment services (CPC 81403) | | 1)    Unbound.  2)    Unbound.  3)    Unbound.  Adult natural persons holding a secondary school certificate, and having their registered domicile in Argentina, and who have passed the required exam as proof of competence may act as claim adjusters. They must register as such in the National Insurance Superintendency.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    Unbound.  2)    Unbound.  3)    Unbound.  Adult natural persons holding a secondary school certificate, and having their registered domicile in Argentina, and who have passed the required exam as proof of competence may act as claim adjusters. They must register as such in the National Insurance Superintendency.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| d.4)    Audit services  d.5)    Actuarial services (CPC 81404) | | 1)    Unbound.  2)    Unbound.  3)    Unbound.  The General Insurance Law regulates the activity of external auditors and actuaries (with a certain seniority and experience in external auditing in local insurance companies), establishing requirements for their registration in the respective register, among others, registration in Professional Councils in Argentina. Nothing is stipulated in the General Insurance Law as regards the possibility of proving compliance with these requirements abroad.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    Unbound.  2)    Unbound.  3)    Unbound.  The General Insurance Law regulates the activity of external auditors and actuaries (with a certain seniority and experience in external auditing in local insurance companies), establishing requirements for their registration in the respective register, among others, registration in Professional Councils in Argentina. Nothing is stipulated in the General Insurance Law as regards the possibility of proving compliance with these requirements abroad.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| d.6)    Other auxiliary services | | 1)    Unbound.  2)    Unbound.  3)    Unbound.  Actuarial and legal certifications on plans and technical notes are required and the respective professionals must offer proof of registration with Professional Councils in Argentina.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    Unbound.  2)    Unbound.  3)    Unbound.  Actuarial and legal certifications on plans and technical notes are required and the respective professionals must offer proof of registration with Professional Councils in Argentina.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| BRAZIL  7.A.    Insurance and insurance-related services  (i)    Mandatory insurance can only be placed in Brazil.  (ii)    There are limits on the transfer of premiums written by insurance and reinsurance companies established in Brazil to service suppliers established abroad of the same financial group or are otherwise significantly interrelated.  (iii)    Reinsurance for life insurance with cash value (accumulation products) and pension plans can only be placed in Brazil.  (iv)    Insurance companies shall contract a minimum amount of each reinsurance cession with local reinsurers. | | | | | | | |
| 7.A.1.    Direct insurance (including co-insurance): | |  | |  | | 3)    The establishment of branches foreign companies without the need for incorporation as a Brazilian legal person may be allowed by a Presidential authorisation on a case by case basis. | |
| (a)    Life (except closed pension funds) (CPC 8121) | | 1)    Unbound, except for the placing of insurance for risks not covered within Brazil, in accordance with the provisions defined horizontally for this subsector.  2)    Unbound, except for the placing of insurance for risks not covered within Brazil, in accordance with the provisions defined horizontally for this subsector. | | 1)    Unbound, except for the placing of insurance for risks not covered within Brazil, in accordance with the provisions defined horizontally for this subsector.  2)    Unbound, except for the placing of insurance for risks not covered within Brazil, in accordance with the provisions defined horizontally for this subsector. | |  | |
|  | | 3)    None, except that pension plan suppliers are not allowed to engage in other business activities, including other non-life insurance services. Life insurance suppliers are allowed to supply non-life insurance, but not to engage in other business activities  4)    Insurance can only be provided by legal persons. | | 3)    None.  4)    Insurance can only be provided by legal persons. | |  | |
| (b)    non-life (CPC 8129)  (b)1.    Health Insurance Services (except pre-paid systems) (CPC 81291) | | 1)    Unbound, except for the placing of insurance for risks not covered within Brazil, in accordance with the provisions defined horizontally for this subsector.  2)    Unbound, except for the placing of insurance for risks not covered within Brazil, in accordance with the provisions defined horizontally for this subsector.  3)    None other than horizontally indicated for the financial services sector and for the insurance-related services subsector.  4)    Insurance can only be provided by legal persons. | | 1)    Unbound, except for the placing of insurance for risks not covered within Brazil, in accordance with the provisions defined horizontally for this subsector.  2)    Unbound, except for the placing of insurance for risks not covered within Brazil, in accordance with the provisions defined horizontally for this subsector.  3)    None.  4)    Insurance can only be provided by legal persons. | |  | |
| (b)2.    Freight Insurance Services (Maritime, Aeronautical and Terrestrial and Others) (CPC 81294) | | 1)    None for exported goods  Unbound for imported goods, except for risks not covered within Brazil, in accordance with the provisions defined horizontally for this subsector.  2)    None for exported goods  Unbound for imported goods, except for risks not covered within Brazil, in accordance with the provisions defined horizontally for this subsector.  3)    None other than horizontally indicated for the financial services sector and for the insurance-related services subsector.  4)    Insurance can only be provided by legal persons. | | 1)    None for exported goods  Unbound for imported goods, except for risks not covered within Brazil, in accordance with the provisions defined horizontally for this subsector.  2)    None for exported goods  Unbound for imported goods, except for risks not covered within Brazil, in accordance with the provisions defined horizontally for this subsector.  3)    None.  4)    Insurance can only be provided by legal persons. | |  | |
| (b)3.    Hull, Machinery and Civil Liability Insurance Services for Vessels (CPC 81293) | | 1)    None for vessels registered in the Brazilian Special Register (Registro Especial Brasileiro ("REB") if the insurance is not offered in Brazil or if domestic prices differ from international prices. Unbound for vessels not registered in the REB. | | 1)    None for vessels registered in the Brazilian Special Register (Registro Especial Brasileiro ("REB") if the insurance is not offered in Brazil or if domestic prices differ from international prices. Unbound for vessels not registered in the REB. | |  | |
|  | | 2)    None for vessels registered in the Brazilian Special Register (Registro Especial Brasileiro ("REB") if the insurance is not offered in Brazil or if domestic prices differ from international prices. Unbound for vessels not registered in the REB. | | 2)    None for vessels registered in the Brazilian Special Register (Registro Especial Brasileiro ("REB") if the insurance is not offered in Brazil or if domestic prices differ from international prices. Unbound for vessels not registered in the REB. | |  | |
|  | | 3)    None other than horizontally indicated in this for the financial services sector and for the insurance-related services subsector.  4)    Insurance can only be provided by legal persons. | | 3)    None.  4)    Insurance can only be provided by legal persons. | |  | |
| 7.A.2.    Reinsurance and retrocession | | 1)    Unbound, except for the placing of reinsurance for risks not covered within Brazil, in accordance with the provisions defined horizontally in this subsector, or for vessels registered in the Brazilian Special Register (Registro Especial Brasileiro ("REB") if the reinsurance is not offered in Brazil or if domestic prices differ from international prices. | | 1)    Unbound, except for the placing of reinsurance for risks not covered within Brazil, in accordance with the provisions defined horizontally in this subsector, or for vessels registered in the Brazilian Special Register (Registro Especial Brasileiro ("REB") if the reinsurance is not offered in Brazil or if domestic prices differ from international prices. | |  | |
|  | | 2)    Unbound, except for the placing of reinsurance for risks not covered within Brazil, in accordance with the provisions defined horizontally in this subsector, or for vessels registered in the Brazilian Special Register (Registro Especial Brasileiro ("REB") if the reinsurance is not offered in Brazil or if domestic prices differ from international prices.  3)    Unbound.  4)    Reinsurance and retrocession can only be provided by legal persons. | | 2)    Unbound, except for the placing of reinsurance for risks not covered within Brazil, in accordance with the provisions defined horizontally in this subsector, or for vessels registered in the Brazilian Special Register (Registro Especial Brasileiro ("REB") if the reinsurance is not offered in Brazil or if domestic prices differ from international prices.  3)    Unbound.  4)    Reinsurance and retrocession can only be provided by legal persons. | |  | |
| 7.A.3.    Insurance and reinsurance inter-mediation, such as brokerage and agency (CPC 81299) | | 1)    Unbound.  2)    Unbound.  3)    None, except that the brokerage service supplier must be constituted in the form of either a "sociedade anônima" or a "sociedade ltda" (corporation or limited partnership) and, for reinsurance inter-mediation, its sole business purpose must be to act as intermediary in reinsurance and retrocession contracting.  4)    None. | | 1)    Unbound.  2)    Unbound.  3)    None, except that, for insurance inter-mediation, the technical representative and technical director (or managing partner) must be a permanent resident in Brazil.  4)    None. | |  | |
| 7.A.4.    Services auxiliary to insurance, such as consultancy, actuarial, risk assessment and claims settlement services (CPC 8140) | | 1)    Unbound.  2)    Unbound.  3)    None other than horizontally indicated in this subsection and section.  4)    None other than horizontally indicated in the general section for advisory services. | | 1)    Unbound.  2)    Unbound.  3)    None other than horizontally indicated.  4)    None other than horizontally indicated. | |  | |
| PARAGUAY | |  | |  | |  | |
| 7.A.    All insurance and insurance-related services: compulsory social security are excluded. | | 1) and 2) The financial service suppliers that are not legally established in Paraguay are not authorised to provide services in the domestic territory. The commitments taken under Mode 2 do not give consumers the right to make complaints to the authorities of Paraguay.  3)    Enterprises that are not legally incorporated in Paraguay are not authorised to operate in the territory of Paraguay. | |  | | See Appendix 10-E-1: Additional commitments for financial services. | |
| Insurance (not including reinsurance and retrocession)  CPC 812  Marine, aviation and other transport insurance services (81293) | | 1)    Unbound.  2)    Unbound.  3)    None.  4)    Unbound, except for managers and specialists. | | 1)    Unbound.  2)    Unbound.  3)    None.  4)    Unbound, except for managers and specialists. | |  | |
| Reinsurance and retrocession services  CPC 81299 | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except for managers and specialists. | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except for managers and specialists. | |  | |
| Insurance intermediation (CPC 81401)  Agencies and insurance brokers services (excluded pension fund) | | 1)    Unbound.  2)    Unbound.  3)    None.  4)    Unbound. | | 1)    Unbound.  2)    Unbound.  3)    None.  4)    Unbound. | |  | |
| Agencies and reinsurance and retrocession broker services | | 1)    Unbound.  2) and 3) Reinsurance and retrocession brokers have to be registered with the Central Bank of Paraguay and they shall designate a representative located in Paraguay.  4)    Unbound. | | 1)    Unbound.  2)    None.  3)    None.  4)    Unbound. | |  | |
| Disaster settlement services (CPC 81403) | | 1)    Unbound.  2)    None, except that enterprises in charge of the verification of disaster settlement must form a partnership with an enterprise located and authorised to provide such service in Paraguay.  3)    Every natural or juridical person interested in providing disaster settlement services has to apply for registration to the Central Bank.  4)    Unbound. | | 1)    Unbound.  2)    None.  3)    None.  4)    Unbound. | |  | |
| URUGUAY  7.A.    All the Insurance services and insurance- related services (including reinsurance) and pension fund services, except social security | | | | | | | |
| Insurance and insurance related | |  | |  | |  | |
| a.a.1.1)    Life insurance services  a.1.2)    Pensions and annuities | | 1)    Unbound.  2)    Unbound.  3)    In order to have a commercial presence in Uruguay, enterprises must be constituted as Uruguayan public limited companies, subject to the limitations laid down in existing laws and regulations. This requirement does not apply to the reinsurance sector.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    Unbound.  2)    Unbound.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| b.    Insurance services different than life insurance  –    Motor vehicle Insurance services  –    Fire insurance and other property damage  –    Civil liability insurance  –    Pecuniary loss insurance services  General liabilities insurance services | | 1)    Unbound.  2)    Unbound.  3)    In order to have a commercial presence in Uruguay, enterprises must be constituted as Uruguayan public limited companies, subject to the limitations laid down in existing laws and regulations. This requirement does not apply to the reinsurance sector.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| Marine, aviation and other international transport insurance services | | 1)    None, except for the maritime hull, excluding the fishing fleet.  2)    None, except for the maritime hull, excluding the fishing fleet.  3)    None, except as indicated under the section on horizontal commitments.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    None, except for the maritime hull, excluding the fishing fleet.  2)    None, except for the maritime hull, excluding the fishing fleet.  3)    None, except as indicated under the section on horizontal commitments.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| Reinsurance and retrocession services | | 1)    None.  2)    None.  3)    None, except as indicated under the section on horizontal commitments.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| Freight insurance services | | 1)    Unbound.  2)    Unbound.  3)    Limitation as indicated for motor vehicle insurance services.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| Insurance and pension consultancy services | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| d.    Services auxiliary to insurance (81402-81403-81404-81405) | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| Actuarial services  (CPC 81404) | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| 7.B.    BANKING AND OTHER FINANCIAL SERVICES | | | | | | | |
| ARGENTINA  7.B.    Banking and other financial services (excluding insurance)  The financial operations carried out by the Government and State-owned enterprises, or by means of the entities they designate to that end, are excluded from the conditions specified in this list.  In order to participate in transactions of the Stock Exchange it is necessary to be registered in the "Registro de Agentes de Negociación" (Comisión Nacional de Valores). | | | | | | | |
| a.    Acceptance of deposits and other repayable funds from the public: Defined as any repayable sum of money (currency) received from the public, subject or not to interest rate at sight or on time:  –    Deposits  –    Other ways of raising money from the public (CPC 81116) | | 1)    Unbound.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    Unbound.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| b.    Lending of all types, including, among others, consumer credit, mortgage credit, factoring and financing of commercial transactions  –    Banking loans  –    Non-banking loans: granted by persons who are not authorised to raise funds from the public under any modality whatsover (CPC 81131 + 81132 + 81133 + 81139) | | 1)    Unbound.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    Unbound.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| c.    Financial leasing services which include a purchase option (CPC 81120) | | 1)    Unbound.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    Unbound.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| d.    Financial transactions processing and clearing house involving only money (under the scope of code 71553 Release CPC N° 1 –Explanatory notes) (CPC 81339) | | 1)    Unbound.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    Unbound.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| e.    Guarantees and commitments: Defined as any contingent or eventual liability of financial entities incurred in compliance with contractual obligations with costumers (CPC 81199) | | 1)    Unbound.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    Unbound.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| f.    Trading for own account or for account of customers, whether on an exchange, in an over-the-counter market or otherwise, the following:  –    Money market instruments (checks, bills, deposit certificates, etc.) (CPC 81339)  –    Foreign exchange (on own account or on behalf of third parties) (CPC 81333) | | 1)    Unbound.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    Unbound.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| –    Derivatives products, including but not limited to futures and options (CPC 81339)  –    Exchange and money market instruments, i.e. (monetary) swaps, term interest rate agreements (forward transactions) etc. (CPC 81339)  –    Transferable Securities (CPC 81321)  –    Other negotiable financial instruments and assets including bullion (CPC 81339) | |  | |  | |  | |
| g.    Participations in issues of all kinds of securities, including under-writing and placement as agent (whether publicly or privately) and provision of services related to such issues (CPC 81322) | | 1)    Unbound.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    Unbound.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| h.    Exchange brokerage (only on behalf of third parties) (CPC 81339) | | 1)    Unbound.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    Unbound.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| i.    Asset Management, such as:  –    Management of cash funds or securities portfolios, mutual investment funds of any kind.  –    Pension fund management  –    Custodial depository and trust services (CPC 81323) | | 1)    Unbound.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    Unbound.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| j.    Settlement and clearing services for financial assets including securities, derivatives and other negotiable instruments (except for currency) (CPC 81319 + 81329) | | 1)    Unbound.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    Unbound.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| k.    Advisory and other auxiliary financial services on all the activities in credit reference and analysis, investment and portfolio research and advice, advice on acquisitions and on corporate restructuring and strategy (CPC 81332) | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| l.    Provision and transfer of financial information and financial data processing and related software support by providers of other financial services (CPC 81319 + 81329) | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| Items i, k and l are depending upon information to be subsequently provided by the competent authority of each country as regards pension and retirement fund management. | |  | |  | |  | |
| BRAZIL  7.B.    Banking and Other Financial Services (Excluding Insurance)  Horizontal Subsector Provisions:  For commitments under Mode 3): The establishment of financial institutions, including all types of bank, consumer, real estate or mortgage finance company, credit cooperative or company, leasing company, broker and dealer, as well as increases in the participation of foreign persons (natural or juridical persons) in the capital of financial institutions incorporated under Brazilian law, requires a specific authorisation granted on a case-by-case basis by the Executive Branch, by means of a Presidential decree. The grant of such authorisation may be subject to specific conditions. Institutions authorised to perform financial activities may only perform activities, for which they are authorised, in accordance with Brazilian laws and regulations. Representative offices may not engage in commercial business.  Note for transparency purposes regarding domestic regulation: services included in subsector 7.B.1 are those currently under primary responsibility of the Central Bank of Brazil (BACEN – "Banco Central do Brasil"), and those included in subsector 7.B.2 are those under primary responsibility of the Brazilian Securities Commission (CVM – "Comissão de Valores Mobiliários"). Only institutions accredited by those agencies may render activities listed in this subsector. | | | | | | | |
| Securities, for commitments under subsector 7.B.2, are: corporate shares, debentures, secured bonds, founder's shares (extinguished in 2001, with existing shares being grandfathered), coupons of these securities; subscription warrants and rights or receipts; securities certificates of deposit; any type of derivatives, including options, forwards, swaps and futures contracts; commercial paper issued by public companies, with the exception of financial institutions; open or closed-ended mutual funds, including real estate-funds (shares of real estate investment funds); and any type of collective investment instrument offered to the public that creates the right of participation in profits or other type of capital remuneration.  All members of senior level management of financial service suppliers must be permanent residents in Brazil. Domicile in Brazil is needed, but this concept is non-discriminatory, as it is currently extendable to non-resident foreigners. In practice, only an address in Brazil is needed to register, with a working address being accepted for these purposes.  Note for subsector 7.B.:  (1)    Note for transparency purposes regarding domestic regulation: the activities listed in this sector are regulated by specific rules enacted by the Brazilian Securities Commission – CVM. Current regulations are available at CVM´s website ( [www.cvm.gov.br](http://www.cvm.gov.br) ). The commitments are specific to the listed activities. | | | | | | | |
| BRAZIL | |  | |  | |  | |
| 7.B.    Banking and other financial services.  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; | | 1)    Unbound.  2)    None for advisory services (point 12) and for the financial leasing of capital goods, including vessels and aircraft, in accordance with the import conditions for internalisation of such goods in Brazil. None for acquisition of depository receipts of Brazilian Securities traded abroad (under points 6 and 10). Unbound for other items. | | 1)    Unbound.  2)    None for advisory services (point 12) and for the financial leasing of capital goods, including vessels and aircraft, in accordance with the import conditions for internalisation of such goods in Brazil. None for acquisition of depository receipts of Brazilian Securities traded abroad (under points 6 and 10). Unbound for other items. | |  | |
| 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 over-the-counter market or otherwise, the following:  (a)    money market instruments (including cheques, bills, certificates of deposits); | | 3)    None other than indicated horizontally in this subsection and section. Unbound for factoring on point 2.  4)    None other than indicated horizontally in the general section for advisory services (point 12). For other services, the horizontal sector note is applicable. | | 3)    None other than indicated horizontally in this subsection and section. Unbound for factoring on point 2.  4)    None other than indicated horizontally in the general section for advisory services (point 12). For other services, the horizontal sector note is applicable. | |  | |
| (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; | |  | |  | |  | |
| 12.    advisory, intermediation and other auxiliary financial services on all the activities listed in points (1) to (11) above, including credit reference and analysis, investment and portfolio research and advice, advice on acquisitions and on corporate restructuring and strategy. | |  | |  | |  | |
| PARAGUAY  7.B.    Banking and other financial services  3)    Suppliers of financial services wishing to set up operations in Paraguay require prior authorisation from the competent authorities. These service suppliers will be subject to the limitations laid down in existing laws and regulations for the entities controlled by the Central Bank. | | | | | | | |
| CPC 81115-81119  Lending of all types, including consumer credit, mortgage credit, etc.  CPC 8113 | | 1)    Unbound.  2)    Unbound.  3)    None.  4)    Unbound, except managers and specialists. | | 1)    Unbound.  2)    Unbound.  3)    None.  4)    Unbound, except managers and specialists. | |  | |
| Other auxiliary financial intermediation services  CPC 81331-81334 | | 1)    Unbound.  2)    Unbound.  3)    None.  4)    Unbound, except managers and specialists. | | 1)    Unbound.  2)    Unbound.  3)    None.  4)    Unbound, except managers and specialists. | |  | |
| URUGUAY | |  | |  | |  | |
| 7.B.    Banking and other financial services | | 3)    The authorisation for enterprises established abroad to set up branches or agencies in Uruguay to engage in financial intermediation activities is subject to the requirement that their by-laws or statutes do not prohibit Uruguayan citizens from being members of the management board or board of directors or from holding any other senior post or position in the enterprise ("institución"), within the territory of Uruguay. | |  | |  | |
|  | | Representatives of financial institutions established abroad must register with the Banco Central del Uruguay (Central Bank of Uruguay).  For public offer purposes, the notes and its issuers must be registered with the Banco Central del Uruguay (Central Bank of Uruguay). The Banco Central del Uruguay is responsible for the regulation of clearing houses and all services related to liquidation, compensation and custody that must be authorised by the competent authority.  Investment funds enterprises must be organised as Uruguayan public limited companies, subject to the limitations laid down in existing laws and regulations. | |  | |  | |
| Wholesale deposit services | | 1)    None.  2)    None.  3)    Banks wishing to become established in Uruguay must be organised as Uruguayan public limited companies with registered shares or as branches of foreign banks.  This provision applies exclusively to institutions which are defined by law as banks and does not affect other financial intermediation enterprises.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    None.  2)    None.  3)    None.            4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| Credit card services | | 1)    Unbound.  2)    Unbound.  3)    Limitation as indicated for wholesale deposit services.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| Payment and money transfer services | | 1)    Unbound.  2)    Unbound.  3)    None, except as indicated under the section on horizontal commitments.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    Unbound.  2)    Unbound.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| Other bank deposit services | | 1)    Unbound.  2)    Unbound.  3)    Limitation as indicated for wholesale deposit services.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| Financial leasing services | | 1)    Unbound.  2)    Unbound.  3)    Limitation as indicated for wholesale deposit services.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| Guarantees and commitments  (CPC 81199\*\*) | | 1)    Unbound.  2)    Unbound.  3)    None, except the limitations addressed under banking and other financial services.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    Unbound.  2)    Unbound.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| Participation in issues of all kinds of securities, including under-writing and placement as agent (whether publicly or privately) and provision of services related to such issues  (CPC 8132) | | 1)    Unbound.  2)    Unbound.  3)    None, except the limitations addressed under banking and other financial services.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    Unbound.  2)    Unbound.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| Money broking | | 1)    Unbound.  2)    Unbound.  3)    None, except the limitations addressed under banking and other financial services.  4)    Unbound, except as indicated under the section on horizontal commitments. | | )    Unbound.  2)    Unbound.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| Personal instalment loan services | | 1)    Unbound.  2)    Unbound.  3)    Limitation as indicated for wholesale deposit services.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| Advisory and other auxiliary financial services on all the activities listed in subparagraphs (v) through (xv) of paragraph 5.(a) of the Annex on Financial Services.  (CPC 8131+ and 8133+) | | 1)    Unbound.  2)    Unbound.  3)    None, except the limitations addressed under banking and other financial services.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    Unbound.  2)    Unbound.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| 8.    HEALTH RELATED AND SOCIAL SERVICES | | | | | | | |
| PARAGUAY  Health and social services supplied by the Government are excluded, as well as subsidies given at central, departmental and local level by the Government. | | | | | | | |
| Welfare services provided to elderly and handicapped (CPC 93311) | | 1)    Unbound.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    Unbound.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| 9.    TOURISM AND TRAVEL-RELATED SERVICES | | | | | | | |
| ARGENTINA | |  | |  | |  | |
| A.    Hotels and restaurants (including catering) (CPC 641/643)  B.    Travel agencies and tour operators services(CPC 7471)  C.    Tourist guide services (CPC 7472)  D.    Other | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| BRAZIL | |  | |  | |  | |
| A.    Hotels and restaurants (incl. catering) (CPC 641 + 642) | | 1)    Unbound.  2)    Unbound.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    Unbound.  2)    Unbound.  3)    Brazilian service suppliers operating in the Amazon and North-Eastern regions benefit from certain tax credit incentives. Other incentives are limited to service suppliers with the majority of capital held by Brazilian citizens or legal entities.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| B.    Travel agencies and tour operators (CPC 7471)  C.    Tour Guide Services (CPC 7472) | | 1)    Unbound.  2)    Unbound.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    Unbound.  2)    Unbound.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| PARAGUAY | |  | |  | |  | |
| 9.A.    Hotels and restaurants (CPC 641-643) | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| B.1    Travel agencies and tour operator services (CPC 7471) | | 1)    None.  2)    None.  3    None.  4)    None, except as indicated under the section on horizontal commitments, foreign managers must have a Paraguayan permanent residency. | | 1)    None.  2)    None.  3    None.  4)    None, except as indicated under the section on horizontal commitments, foreign managers must have a Paraguayan permanent residency. | |  | |
| B.2    Travel agencies and tour operator services of receptive tourism [6](#footnote6) | | 1)    None.  2)    None.  3    None.  4)    None, except as indicated under the section on horizontal commitments, foreign managers must have a Paraguayan permanent residency. | | 1)    None.  2)    None.  3    None.  4)    Unbound, except as indicated under the section on horizontal commitments, foreign managers must have a Paraguayan permanent residency. | |  | |
| C.    Tourist guides services (CPC 7472) | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    None.  2)    None.  3)    None, except for the requirement of Paraguayan permanent residency for foreigners.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| URUGUAY | |  | |  | |  | |
| 9.A.    Hotels and restaurants  (Including catering services providing meals from abroad)  (CPC 641-643) | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| 9.B.    Travel agencies and tour-operator services (CPC 74710) | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| 9.C.    Tourist guide services (CPC 74720) | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| 10.    RECREATIONAL, CULTURAL AND SPORTING SERVICES  (other than audiovisual services) | | | | | | | |
| ARGENTINA | |  | |  | |  | |
| 10.B.    News agency services (CPC 962) | | 1)    None.  2)    None.  3)    The employer may only admit up to 10 % of foreigners as journalistic staff. Foreign news agencies are exempted from this obligation. | | 1)    None.  2)    None.  3)    The National System of Public Media, a government corporation (Sistema Nacional de Medios Públicos, Sociedad del Estado) is empowered to plan and contract advertising space and produce all the official advertising that may be required of it by the different areas of the Federal Government, through the most convenient public or private broadcasting media; it acts for these purposes as an advertising agency. | |  | |
|  | | 4)    In addition to what is mentioned in the horizontal commitments, the employer may only admit up to 10 % of foreigners as journalistic staff. Foreign news agencies are exempted from this obligation. | | 4)    In addition to what is mentioned in the horizontal commitments, in order to take up a management position, the candidate must be either a native or a naturalised Argentine. Management positions in foreign news agencies are exempted from this provision. | |  | |
| BRAZIL | |  | |  | |  | |
| 10.D.    Sporting services (CPC 9641, except CPC 96419) | | 1)    Unbound.  2)    Unbound.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    Unbound.  2)    Unbound.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| PARAGUAY | |  | |  | |  | |
| CPC 9641 Sporting services except CPC 96419 | | 1)    Unbound.  2)    Unbound.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    Unbound.  2)    Unbound.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| URUGUAY | |  | |  | |  | |
| 10.A.    Entertainment services  (includes theatre, bands and orchestras and circus services) | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| 11.    TRANSPORT SERVICES | | | | | | | |
| ARGENTINA  A.    MARITIME TRANSPORT SERVICES  Passenger and freight national cabotage transport is reserved to registered national vessels in accordance with Argentina's laws and regulations. For greater certainty, this reservation includes the repositioning of empty containers and feedering services.  Maritime and fluvial regular passenger transport between Argentina and Uruguay is reserved to vessels flying the flag of one of those countries.  International maritime transport between a maritime port located in Argentina and a maritime port located in Brazil is reserved to vessels flying the flag of one of those countries, except for the bulk transportation of mineral ores and wheat as well as the repositioning of empty containers. This reservation shall cease to apply no later than 10 (ten) years after the entry into force of this Agreement with regard to the international maritime transport of containerised freight. | | | | | | | |
| International Transport (freight and passengers) CPC 7211 and 7212 less cabotage transport [7](#footnote7) | | 1)    (a)    liner shipping: none.  (b)    bulk, tramp, and other international shipping, including passenger transportation; none. | | 1)    (a)    none; and  (b)    none. | | The following services at the port are made available to international maritime transport suppliers on reasonable and non- discriminatory terms and conditions, with the exception of pricing conditions:  1.    Pilotage  2.    Towing and tug assistance  3.    Provisioning, fuelling and watering | |
|  | | 2)    None. | | 2)    None. | | 4.    Garbage collecting and ballast waste disposal  5.    Navigation aids  6.    Shore-based operational services essential to ship operations, including communications, water and electrical supplies  7.    Emergency repair facilities  8.    Anchorage, berth and berthing services  (1)    As defined below  3)    (b)    See notes 2 and 3 | |
|  | | 3)    (a)    establishment of a registered enterprise for the purpose of operating a fleet under the national flag of the State of establishment: none. For purposes of transparency: to fly the Argentine flag, vessels must be registered at the National Registry; and  (b)    other forms of commercial presence for the supply of international maritime transport services (as defined below in the Note to the Argentine Commitments – 2): none | | 3)    (a)    none; and  (b)    none. | |  | |
|  | | 4)    (a)    ships' crews: unbound; and  (b)    key personnel employed in relation to a commercial presence as defined under Mode 3 (b) above: unbound, except as indicated under the section on horizontal commitments. | | 4)    (a)    unbound; and  (b)    unbound, except as indicated under the section on horizontal commitments. | |  | |
| BRAZIL | |  | |  | |  | |
| Maritime Transport Services (passenger, CPC 7211, and freight, CPC 7212, less cabotage [8](#footnote8)  transport services) | | 1)    (a)    passenger: unbound; and  (b)    freight: none, except cargoes whose transport is reserved to the national flag, in accordance with domestic laws and regulations (see attached Note to the Brazilian Commitments). | | 1)    Foreign vessels are subject to the Tariff for the Use of Lighthouses (TUF), except for vessels flying the flag of the following countries: Germany, Algeria, Argentina, Bulgaria, China, USA, France, Poland, Portugal, Romania, Russia and Uruguay. This limitation shall cease to apply no later than 2 (two) years after the entry into force of this Agreement for vessels flying the flag of the Member States of the Union that are not covered by the aforementioned exemption. | | The following port services are made available to international maritime transport suppliers under reasonable and non discriminatory terms and conditions, in accordance with domestic laws and regulations:  1.    Pilotage;  2.    Towing and tug assistance;  3.    Provisioning, fueling, and watering;  4.    Garbage collecting and ballast waste disposal;  5.    Port captain services; | |
| International maritime transport between a maritime port located in Brazil and a maritime port located in Argentina or Uruguay is reserved for vessels flying the flag of one of those countries, except for the bulk transportation of mineral ores and wheat as well as the repositioning of empty containers. This reservation shall cease to apply no later than 10 (ten) years after the entry into force of this Agreement with regard to international maritime transport of containerised freight. | | 2)    None.  3)    None, except commercial presence requires the constitution of a Brazilian shipping company (EBN) [9](#footnote9) . | | 2)    None.  3)    None. | | 6.    Navigation aids;  7.    Shore-based operational services, including communications, water , and electrical supplies;  8.    Emergency repair;  9.    Anchorage, berth, and berthing services. | |
| Cabotage maritime transport between ports in the national territory is reserved for vessels flying the national flag. | | 4)    None, except:  (a)    as indicated under the section on horizontal commitments; and  (b)    for vessels flying the Brazilian flag and registered with the National Registry, the captain, the engineer, and 2/3 (two-thirds) of the crew must be Brazilian citizens; if a vessel holds a Special National Registry (REB), only its captain and engineer must be Brazilian citizens. | | 4)    None, except as indicated under the section on horizontal commitments. | |  | |
| 11.    INTERNATIONAL MARITIME TRANSPORT  PARAGUAY  The transport of cargo and passenger by inland rivers is reserved for vessels flying the national flag of countries that are party to the Paraguay-Paraná Hidrovía Treaty. Only in case there is a lack of ship holds, the Paraguayan enterprises may rent or charter vessels with other flags, provided that the rented or charter vessels do not exceed the tonnage of the Paraguayan flag fleet. and the vessel to be rented or chartered is registered in accordance with Paraguayan laws and regulations.  3)    Commercial presence requires the establishment of local presence and legal representation to provide services in Paraguay. The majority of the capital has to be owned by Paraguayans. For corporations, the shares must be nominal. The majority of the capital of the companies which own national vessels shall be held by natural or juridical persons Paraguay or a foreign investor whose capital must be incorporated in Paraguay in accordance with the laws which regulate the incorporation of foreign capital. | | | | | | | |
| Passengers transport (CPC 7211) | | 1)    None.  2)    None.  3)    None.  4)    Unbound. | | 1)    None.  2)    None.  3)    None.  4)    Unbound. | | The following services at the port are made available to international maritime transport suppliers on reasonable and non-discriminatory terms and conditions:  1.    Compulsory Pilotage  2.    Towing and tug assistance  3.    Provisioning, fuelling and watering  4.    Garbage collecting and ballast waste disposal | |
| Freight transport (CPC 7212)  (excluding fluvial cabotage and feeder transport) | | 1)    Unbound.  2)    Unbound.  3)    None, except as indicated under the section on horizontal commitments.  4)    Unbound. | | 1)    Unbound.  2)    None.  3)    None, except as indicated under the section on horizontal commitments.  4)    Unbound. | |  | |
|  | |  | |  | | 5.    Navigation aids  6.    Shore-based operational services essential to ship operations, including communications, water and electrical supplies  7.    Emergency repair facilities  8.    Anchorage, berth and berthing services  9.    Port captain services | |
| a.    Rental of vessels with crew (CPC 7213)  (excluding cabotage and feeder transport) | | 1)    Unbound.  2)    Unbound.  3)    None.  4)    Unbound. | | 1)    Unbound.  2)    Unbound.  3)    None.  4)    Unbound. | |  | |
| MARITIME TRANSPORT SERVICES  URUGUAY | | | | | | | |
| Passenger and freight national maritime cabotage transport is reserved to registered national vessels.  Maritime and fluvial regular passenger transport between Argentina and Uruguay is reserved to vessels flying the flag of one of those countries.  International maritime transport between a maritime port located in Uruguay and a maritime port located in Brazil is reserved for vessels flying the flag of one of those countries, except for the bulk transportation of mineral ores and wheat as well as the repositioning of empty containers. Shipping companies can operate with their own vessels or with chartered or rented vessels. This reservation shall cease to apply no later than 10 (ten) years after the entry into force of this Agreement with regard to international maritime transport of containerised freight. | | | | | | | |
| International Maritime Transport (freight and passengers) CPC 7211 and 7212 less cabotage transport [10](#footnote10)  Feeder services [11](#footnote11) | | 1)    Only Uruguay may impose restrictions on access to cargo transportation regarding Uruguayan foreign trade on the basis of reciprocity. | | 1)    Only Uruguay may impose restrictions on access to cargo transportation of Uruguayan foreign trade on the basis of reciprocity. | | The following services at the port are made available to international maritime transport suppliers on reasonable and non- discriminatory terms and conditions:  1.    Pilotage  2.    Towing and tug assistance  3.    Provisioning, fuelling and watering | |
|  | | 2)    None.  3)    In order to fly the national flag the maritime traffic shall be approved by the Ministerio de Transporte y Obras Públicas and must fulfil the following requirements:  (i)    If its owners, partners or shipowners are natural persons, they must be Uruguayan natural or legal citizens. Domicile in the territory of Uruguay is required. | | 2)    None.  3)    In order to fly the national flag the maritime traffic shall be approved by the Ministerio de Transporte y Obras Públicas and must fulfil the following requirements:  (i)    If its owners, partners or shipowners are natural persons, they must be Uruguayan natural or legal citizens. Domicile in the territory of Uruguay is required. | | 4.    Garbage collecting and ballast waste disposal  5.    Navigation aids  6.    Shore-based operational services essential to ship operations, including communications, water and electrical supplies  7.    Emergency repair facilities  8.    Anchorage, berth and berthing services  1)    See above | |
|  | | (ii)    If their owners, partners or shipowners are legal persons, they must have their "social address" in the territory of Uruguay. Uruguayan natural or legal citizens must control and manage the company. They must also have an agent ("representante") properly credited and domiciled in the territory of Uruguay. | | (ii)    If their owners, partners or shipowners are legal persons, they must have their "social address" in the territory of Uruguay. Uruguayan natural or legal citizens must control and manage the company. They must also have an agent ("representante") properly credited and domiciled in the territory of Uruguay. | |  | |
|  | | 4)    Ships' crews: unbound.  Key personnel employed in relation to a commercial presence: unbound except as indicated under the section on horizontal commitments. | | 4)    Ships' crews: unbound.  Key personnel employed in relation to a commercial presence: unbound except as indicated under the section on horizontal commitments. | |  | |
| MARITIME AUXILIARY SERVICES | | | | | | | |
| ARGENTINA | |  | |  | |  | |
| Maritime Cargo Handling Services (as defined below – 4) | | 1)    Unbound\* except for – no limitation on transhipment (board to board or via the quay) or on the use of on-board cargo handling equipment.  2)    None.  3)    None\*\*.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    Unbound\* except for no limitation on transhipment (board to board or via the quay) or on the use of on-board cargo handling equipment  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| Storage and warehousing Services CPC 742 | | 1)    Unbound\*.  2)    None.  3)    None\*\*.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    Unbound\*.  2)    None.  3)    None\*\*.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| Customs Clearance Services (as defined below 5) | | 1)    Unbound\*.  2)    None.  3)    None\*\*.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    Unbound\*.  2)    None.  3)    None\*\*.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| Container Station and Depot Services (as defined below – 6) | | 1)    Unbound\*.  2)    None.  3)    None\*\*.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    Unbound\*.  2)    None.  3)    None\*\*.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| Maritime Agency Services (as defined below – 7) | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| (Maritime) Freight Forwarding Services (as defined below – 8) | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| BRAZIL | |  | |  | |  | |
| B.    Auxiliary Services to Maritime Transport:  Cargo Handling Services (CPC 714)  Storage and Warehousing Services (CPC 742)  Container station and depot services (as in item 4 – Definitions) | | 1)    Unbound\*.  2)    None.  3)    None, except: occupancy of areas of public domain in ports is subject to availability and concession procedures or public calls for tender. | | 1)    Unbound\*.  2)    None.  3)    None. | |  | |
|  | | 4)    Unbound, except as indicated under the section on horizontal commitments. | | 4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| Maritime Agency Services (as in item 5 – Definitions)  Freight Forwarding Services (as in item 6 – Definitions) | | 1)    Unbound\*.  2)    None.  3)    None, except: occupancy of areas of public domain in ports is subject to availability and concession procedures or public calls for tender. | | 1)    None.  2)    None.  3)    None. | |  | |
|  | | 4)    Unbound, except as indicated under the section on horizontal commitments. | | 4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| C.    Maintenance and repair of vessels | | 1)    Unbound.  2)    Unbound.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    Unbound.  2)    Unbound.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| URUGUAY | |  | |  | |  | |
| Maritime Cargo Handling Services (as defined below –3) | | 1)    Unbound\* except for – no limitation on transhipment (board to board or via the quay) or on the use of on-board cargo handling equipment.  2)    None.  3)    None\*\*. The suppliers of these services must obtain prior authorisation from the Executive Branch.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    Unbound\* except for no limitation on transhipment (board to board or via the quay) or on the use of on-board cargo handling equipment.  2)    None.  3)    None.    4)    Unbound, except as indicated under the section on horizontal commitments. | | \*\* Public utility concession or licensing procedures may apply in case of occupation of the public domain. | |
| Storage and warehousing Services CPC 742 | | 1)    Unbound\*.  2)    None.  3)    None\*\*.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    Unbound\*.  2)    None.  3)    None\*\*.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| Container Station and Depot Services (as defined below – 4) | | 1)    Unbound. [12](#footnote12)\*  2)    None.  3)    None [13](#footnote13)\*\*. The suppliers must obtain a concession or prior authorisation from the Executive Branch, in accordance with national law and the contractual conditions agreed upon with the service supplier. | | 1)    Unbound\*.  2)    None.  3)    None. | |  | |
|  | | 4)    Unbound, except as indicated under the section on horizontal commitments. | | 4)    Unbound except as indicated under the section on horizontal commitments. | |  | |
| Maritime Agency Services (as defined below – 5) | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| (Maritime) Freight Forwarding Services (as defined below – 6) | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| MARITIME TRANSPORT  ARGENTINA  NOTE TO THE ARGENTINE COMMITMENTS  Where road, rail, inland waterways and auxiliary services are not otherwise fully covered by the commitments listed above, a multimodal transport operator shall have the ability to rent or lease trucks, railway carriages or barges, and related equipment to local enterprises for the purpose of inland forwarding of cargoes, or have access to, and use of, these forms of multimodal activities on reasonable and non-discriminatory terms and conditions for the purpose of carrying out multimodal transport operations. "Reasonable and non-discriminatory terms and conditions" means, for the purpose of multimodal transport operations, the ability of the multimodal transport operator to arrange for the conveyance of its merchandise on a timely basis, including priority over other merchandise which has entered the port at a later date.  DEFINITIONS  1.    Without prejudice to the scope of activities which may be considered as "cabotage" under the relevant national laws and regulations, commitments listed above do not include "maritime cabotage services", which are assumed to cover transportation of passengers or goods, including goods bound for foreign destinations, between a port located in Argentina and another port located in Argentina and traffic originating and terminating in the same port located in Argentina provided that this traffic remains within Argentina's territorial waters. | | | | | | | |
| 2.    "Other forms of commercial presence for the supply of international maritime transport services" means the ability for international maritime transport service suppliers of the other Party to undertake locally all activities which are necessary for the supply to their customers of a partially or fully integrated transport service, within which the maritime transport constitutes a substantial element. This commitment shall however not be construed as limiting in any manner the commitments undertaken under the cross-border mode of delivery.  These activities include, but are not limited to:  (a)    the marketing and sales of maritime transport and related services through direct contact with customers, from quotation to invoicing, these services being those operated or offered by the service supplier itself or by service suppliers with which the service seller has established standing business arrangements;  (b)    the acquisition, on their own account or on behalf or their customers (and the resale to their customers) of any transport and related services, including inward transport services by any mode, particularly inland waterways, road and rail, necessary for the supply of the integrated services;  (c)    the preparation of documentation concerning transport documents, customs documents or other documents related to the origin and character of the goods transported;  (d)    the provision of business information by any means, including computerised information systems and electronic data interchange (subject to the provisions of the Annex on Telecommunications to GATS); | | | | | | | |
| (e)    the setting-up of any business arrangements (including participation in the stock of a company) and the appointment of personnel recruited locally (or, in the case of foreign personnel, subject to the horizontal commitment on movement of personnel) with any locally established shipping agency; and  (f)    acting on behalf of the enterprise organising the call of the vessels or taking over cargoes when required.  3.    "Multimodal transport operators" means the person on whose behalf the bill of lading or multimodal transport document, or any other document evidencing a contract of multimodal carriage of goods, is issued and who is responsible for the carriage of goods pursuant to the contract of carriage.  4.    "Maritime cargo handling services" means activities exercised by stevedore companies, including terminal operators, but not including the direct activities of dockers, when this workforce is organised independently of the stevedoring or terminal operator enterprise. The activities covered include the organisation and supervision of:  –    the loading/discharging of cargo to/from a ship;  –    the lashing/unlashing of cargo;  –    the reception/delivery and safekeeping of cargoes before shipment or after discharge. | | | | | | | |
| 5.    "Customs clearance services" (alternatively "customs house brokers' services") means activities consisting in 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.  6.    "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.  7.    "Maritime agency services" means activities consisting in representing, within a given geographic area, as an agent the business interests of one or more shipping lines or shipping companies, for the following purposes:  –    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; and  –    acting on behalf of the enterprise organising the call of the vessels or taking over cargoes when required.  8.    "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. | | | | | | | |
| MARITIME TRANSPORT  BRAZIL  NOTE TO THE BRAZILIAN COMMITMENTS  DEFINITIONS  1.    Other forms of commercial presence for the supply of "international maritime transport services" means the ability for international maritime transport service suppliers of the other Party to undertake locally all activities which are necessary for the supply to their customers of a partially or fully integrated transport service, within which maritime transport constitutes a substantial element.  These activities include:  (a)    marketing and sales of maritime transport and related services through direct contact with customers, from quotation to invoicing, these services being those operated or offered by the service supplier itself or by service suppliers with which the service seller has established standing business arrangements;  (b)    the acquisition, on their own account or on behalf or their customers (and the resale to their customers) of any transport and related services, including inward transport services by any mode, particularly inland waterways, road and rail, necessary for the supply of the integrated services; | | | | | | | |
| (c)    the preparation of documentation concerning transport documents, customs documents, or other documents related to the origin and character of the goods transported;  (d)    the provision of business information by any means, including computerised information systems and electronic data interchange (subject to the provisions of the Annex on Telecommunications to GATS);  (e)    the setting up of any business arrangements (including participation in the stock of a company) and the appointment of personnel recruited locally (or, in the case of foreign personnel, subject to the horizontal commitment on movement of personnel) with any locally established shipping agency; and  (f)    acting on behalf of the companies organising the call of the ship or taking over cargoes when required.  2.    "Maritime cargo handling services" means activities exercised by stevedore companies, including terminal operators, 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:  –    the loading/discharging of cargo to/from a ship;  –    the lashing/unlashing of cargo; and  –    the reception/delivery and safekeeping of cargoes before shipment or after discharge. | | | | | | | |
| 3.    "Customs clearance services" (alternatively "customs house brokers' services") means activities consisting in carrying out on behalf of another party customs formalities concerning the 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.  4.    "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.  5.    "Maritime agency services" means activities consisting in representing, within a given geographic area, as an agent the business interests of one or more shipping lines or shipping companies, for the following purposes:  –    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; and  –    acting on behalf of the companies organising the call of the ship or taking over cargoes when required.  6.    "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.  7.    Maintenance and repair of vessels (CPC 8868).  8.    Tower and tug services (CPC 7214). | | | | | | | |
| NOTE ON MARITIME TRANSPORT SERVICES  1.    Maritime cabotage passenger or freight transport service includes all maritime passenger or freight transportation services rendered between a port or point located in the territory of Brazil and another port or point located in this same territory, including the so called feeder services, and movements of equipment.  2.    The transportation of cargo as a result of public procurement, cargo financed or subsidised by the Government of Brazil as well as oil and its by‑products are reserved to vessels flying the Brazilian flag. | | | | | | | |
| MARITIME TRANSPORT SERVICES  URUGUAY  NOTE TO THE URUGUAYAN COMMITMENTS  Where road, rail, inland waterways and auxiliary services are not otherwise fully covered by the commitments listed above, a multimodal transport operator shall have the ability to rent or lease trucks, railway carriages or barges, and related equipment to local enterprises for the purpose of inland forwarding of cargoes, or have access to, and use of, these forms of multimodal activities on reasonable and non-discriminatory terms and conditions for the purpose of carrying out multimodal transport operations. "Reasonable and non-discriminatory terms and conditions" means, for the purpose of multimodal transport operations, the ability of the multimodal transport operator to arrange for the conveyance of its merchandise on a timely basis, including priority over other merchandise which has entered the port at a later date.  DEFINITIONS  1.    Without prejudice to the scope of activities which may be considered as "cabotage" under the relevant national laws and regulations, the commitments listed above do not include "maritime cabotage services", which are assumed to cover transportation of passengers or goods between a port located in Uruguay and another port located in Uruguay and traffic originating and terminating in the same port located in Uruguay provided that this traffic remains within Uruguay's territorial waters. | | | | | | | |
| 2.    "Multimodal transport operators" means the person on whose behalf the bill of lading or multimodal transport document, or any other document evidencing a contract of multimodal carriage of goods, is issued and who is responsible for the carriage of goods pursuant to the contract of carriage.  3.    "Maritime cargo handling services" means activities exercised by stevedore companies, including terminal operators, 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:  –    the loading/discharging of cargo to/from a ship;  –    the lashing/unlashing of cargo; and  –    the reception/delivery and safekeeping of cargoes before shipment or after discharge.  4.    "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. | | | | | | | |
| 5.    "Maritime agency services" means activities consisting in representing, within a given geographic area, as an agent the business interests of one or more shipping lines or shipping companies, for the following purposes:  –    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; and  –    acting on behalf of the companies organising the call of the ship or taking over cargoes when required.  6.    "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. | | | | | | | |
| 11.    AIR TRANSPORT SERVICES | | | | | | |
| ARGENTINA |  | |  | |  | |
| d.    Maintenance and repair of aircraft (CPC 8868) | 1)    None.  2)    None.  3)    None.  4)    In addition to the horizontal commitments, in order to work professionally in Argentina, Aeronautic Engineers and Technicians are required to revalidate their degrees and licences and they shall register with the Professional Council of Aeronautic and Space Engineering. | | 1)    None.  2)    None.  3)    None.  4)    In addition to the horizontal commitments, in order to work professionally in Argentina, Aeronautic Engineers and Technicians are required to revalidate their degrees and licences and they shall register with the Professional Council of Aeronautic and Space Engineering. | |  | |
| e.    Supporting Services for Air Transport (CPC 746) |  | |  | |  | |
| Sale and commercialisation of air transport services | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| Computerised reservation systems services | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    None.  2)    None.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| BRAZIL |  | |  | |  | |
| E.    Rail Transport Services  Freight transportation (CPC 71121, CPC 71123, CPC 71129) | 1)    Unbound.  2)    Unbound.  3)    Governmental authorisation required. The granting of new authorisations is discretionary. The number of service suppliers may be limited. | | 1)    Unbound.  2)    Unbound.  3)    None. | |  | |
|  | 4)    Unbound, except as indicated under the section on horizontal commitments. | | 4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| F.    Road Transport Services  Freight transportation (CPC 71231, CPC 71233, CPC 71234)  (Specific commitments include limitations arising from bilateral road transport agreements which Brazil is party to) | 1)    Unbound.  2)    Unbound.  3)    Foreign participation is limited to 1/5 (one-fifth) of the voting shares of Brazilian companies engaged in this activity. | | 1)    Unbound.  2)    Unbound.  3)    None. | |  | |
|  | 4)    Unbound, except as indicated under the section on horizontal commitments. | | 4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |
| G.    Pipeline Transport  Transportation of other goods (CPC 7139 excluding hydrocarbon products)  H.    Services auxiliary to all modes of transport  (a)    Cargo-handling services (CPC 741)  (b)    Storage and warehouse services (CPC 742) | 1)    Unbound.  2)    Unbound.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | | 1)    Unbound.  2)    Unbound.  3)    None.  4)    Unbound, except as indicated under the section on horizontal commitments. | |  | |

Appendix 10-E-1

PARAGUAY – ADDITIONAL COMMITMENTS 
  
FOR FINANCIAL SERVICES

EFFECTIVE AND TRANSPARENT REGULATION 
  
IN THE FINANCIAL SERVICES SECTOR

1.
   Each Party shall publish promptly or, except in emergency situations, at the latest by the time of their entry into force, all relevant measures of general application which pertain to or affect this Annex. Such measures shall be provided:

(a)
   by means of an official publication; or

(b)
   in another written or electronic form.

2.
   Each Party's appropriate financial authority shall make available to interested persons its requirements for completing applications relating to the supply of financial services.

3.
   On the request of an applicant, the appropriate financial authority shall inform the applicant of the status of its application. If such authority requires additional information from the applicant, it shall notify the applicant without undue delay.

  

4.
   Each Party shall make its best endeavours to ensure that internationally agreed standards for regulation and supervision in the financial services sector are implemented and applied in its territory. Such internationally agreed standards are, among others, the Core Principles for Effective Banking Supervision of the Basel Committee Banking Supervision, the Insurance Core Principles of the International Association of Insurance Supervisors, the Objectives and Principles of Securities Regulation of the International Organisation of Securities Commission and the 40 recommendations of the Financial Action Task Force on Money Laundering.

MUTUAL RECOGNITION OF PRUDENTIAL MEASURES

1.
   A Party may recognise prudential measures of the other Party in determining how the Party's measures relating to financial services shall be applied. Such recognition, which may be achieved through harmonisation or otherwise, may be based upon an agreement or arrangement or may be accorded autonomously.

2.
   A Party that is a party to an agreement or arrangement with a third party as referred to in paragraph 1 whether future or existing, shall grant adequate opportunity for the other Party to negotiate its accession to such agreements or arrangements, or to negotiate comparable ones with it, in circumstances in which there would be equivalent regulation, implementation of such regulation, oversight and, if appropriate, procedures concerning the sharing of information between the parties to the agreement or arrangement. If a Party accords recognition autonomously, it shall grant adequate opportunity for the other Party to demonstrate that such circumstances exist.

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

:   [(1)](#footnoteref1)
       The related service activities are included in the list of specific commitments for services, including distribution and transportation.
:   [(2)](#footnoteref2)
       The related service activities are included in the list of specific commitments for services, including distribution and transportation.
:   [(3)](#footnoteref3)
       The related service activities are included in the list of specific commitments for services, including distribution and transportation.
:   [(4)](#footnoteref4)
       Services provided in Paraguay will require a licence granted by the Paraguayan State through a transparent non-discriminatory procedure.
:   [(5)](#footnoteref5)

       "Offshore financial service supplier" means any financial service supplier, set up in accordance with the laws of a Member State of the Union or of a Signatory MERCOSUR State, which is owned or controlled by juridical persons which are non-residents of Brazil and whose activities are mostly related to such non-residents, and are generally on a scale out of proportion to the size of the economy of the host Member State. These institutions, could otherwise benefit from this Agreement in a way they would not if their services were supplied from the European Union: country of origin of the owner or controller. http://www.imf.org/external/pubs/ft/eds/Eng/Guide/file6.pdf
:   [(6)](#footnoteref6)
       The service suppliers that perform receptive tourism, which means travellers coming to Paraguay from abroad into Paraguay.
:   [(7)](#footnoteref7)
       Without prejudice to the scope of activities which may be considered as cabotage under the relevant national law, for the purposes of these commitments, cabotage does not include national cabotage transport, which is assumed to cover the transportation of passengers or goods between a port or point located in Argentina and another port or point located in Argentina, including on its continental shelf as provided in UNCLOS, and traffic originating and terminating in the same port or point located in Argentina.
:   [(8)](#footnoteref8)
       Without prejudice to the scope of activities which may be considered as cabotage under the relevant national law, for the purposes of these commitments, cabotage does not include national cabotage transport, which is assumed to cover transportation of passengers or goods between a port or point located in Brazil and another port or point located in Brazil, including on its continental shelf as provided in UNCLOS, and traffic originating and terminating in the same port or point located in Brazil.
:   [(9)](#footnoteref9)
       The constitution of a Brazilian shipping company (EBN) requires, among other things, the ownership of at least one vessel and adequate capital resources for the carrying out of this activity. To fly the Brazilian flag, vessels must be resigistered at the National Registry or at the Special National Registry (REB).
:   [(10)](#footnoteref10)
       This list does not include "maritime cabotage transport services", which are assumed to cover transportation of passengers or goods between a port located in Uruguay and another port located in Uruguay and traffic originating and terminating in the same port located in Uruguay, provided that this traffic remains within the territorial waters of Uruguay.
:   [(11)](#footnoteref11)
       International Maritime Freight Transport includes feeder services: transportation exclusively between a port located in Uruguay and a port located in another Member State of the Union.
:   [(12)](#footnoteref12)
    \*
       A commitment on this mode of delivery is not feasible.
:   [(13)](#footnoteref13)
    \*\*
       Public utility concession or licensing procedures may apply in case of occupation of the public domain.

[Top](#document13)

![european flag](./../../../images/eclogo.jpg)EUROPEAN COMMISSION

Brussels, 3.9.2025

COM(2025) 338 final

ANNEX

to the

Proposal for a Council Decision

on the signing, on behalf of the European Union, of the Interim Agreement on Trade between the European Union, of the one part, and the Common Market of the South, the Argentine Republic, the Federative Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay, of the other part

ANNEX 12-A

EUROPEAN UNION COVERAGE ON GOVERNMENT PROCUREMENT

  

Appendix 12-A-1

CENTRAL GOVERNMENT ENTITIES

Subject to the Notes to this Appendix and the General Notes in Appendix 12-A-7, Chapter 12 applies to the procuring entities of the European Union and its Member States specified in this Appendix if the value is equal to or exceeds:

(a)
   130 000 Special Drawing Rights (SDR) for goods specified in Appendix 12-A-4 and services specified in Appendix 12-A-5; or

(b)
   5 000 000 SDR for construction services and work concessions specified in Appendix 12-A-6.

1.
   EUROPEAN UNION ENTITIES

(a)
   The Council of the European Union;

(b)
   The European Commission;

(c)
   The European External Action Service (EEAS).

  

2.
   CONTRACTING AUTHORITIES OF THE MEMBER STATES OF THE EUROPEAN UNION

BELGIUM

A.
   Federale Overheidsdiensten (FOD) - Services publics fédéraux (SPF):

1.
   FOD Kanselarij van de Eerste Minister - SPF Chancellerie du Premier Ministre;

2.
   FOD Kanselarij Personeel en Organisatie - SPF Personnel et Organisation;

3.
   FOD Budget en Beheerscontrole - SPF Budget et Contrôle de la Gestion;

4.
   FOD Informatie- en Communicatietechnologie (Fedict) - SPF Technologie de l'Information et de la Communication (Fedict);

5.
   FOD Buitenlandse Zaken, Buitenlandse Handel en Ontwikkelingssamenwerking -SPF Affaires étrangères, Commerce extérieur et Coopération au Développement;

6.
   FOD Binnenlandse Zaken- SPF Intérieur;

7.
   FOD Financiën - SPF Finances;

8.
   FOD Mobiliteit en Vervoer - SPF Mobilité et Transports;

  

9.
   FOD Werkgelegenheid, Arbeid en sociaal overleg - SPF Emploi, Travail et Concertation sociale;

10.
   FOD Sociale Zekerheid en Openbare Instellingen van sociale Zekerheid - SPF Sécurité Sociale et Institutions publiques de Sécurité Sociale;

11.
   FOD Volksgezondheid, Veiligheid van de Voedselketen en Leefmilieu - SPF Santé publique, Sécurité de la Chaîne alimentaire et Environnement;

12.
   FOD Justitie - SPF Justice;

13.
   FOD Economie, KMO, Middenstand en Energie - SPF Economie, PME, Classes moyennes et Energie;

14.
   Ministerie van Landsverdediging - Ministère de la Défense;

15.
   Programmatorische Overheidsdienst Maatschappelijke Integratie, Armoedsbestrijding en sociale Economie - Service public de Programmation Intégration sociale, Lutte contre la pauvreté et Economie sociale;

16.
   Programmatorische federale Overheidsdienst Duurzame Ontwikkeling - Service public fédéral de Programmation Développement durable; and

17.
   Programmatorische federale Overheidsdienst Wetenschapsbeleid- Service public fédéral de Programmation Politique scientifique.

  

B.
   Regie der Gebouwen - Régie des Bâtiments:

1.
   Rijksdienst voor sociale Zekerheid - Office national de Sécurité sociale;

2.
   Rijksinstituut voor de sociale Verzekeringen der Zelfstandigen - Institut national d'Assurance sociales pour travailleurs indépendants;

3.
   Rijksinstituut voor Ziekte- en Invaliditeitsverzekering - Institut national d'Assurance Maladie-Invalidité;

4.
   Rijksdienst voor Pensioenen - Office national des Pensions;

5.
   Hulpkas voor Ziekte-en Invaliditeitsverzekering- Caisse auxiliaire d'Assurance Maladie‑Invalidité;

6.
   Fonds voor Beroepsziekten - Fond des Maladies professionnelles;

7.
   Rijksdienst voor Arbeidsvoorziening - Office national de l'Emploi; and

8.
   De Post - La Poste
[1](#footnote1)
.

BULGARIA

1.
   Администрация на Народното събрание (Administration of the National Assembly);

  

2.
   Администрация на Президента (Administration of the President);

3.
   Администрация на Министерския съвет (Administration of the Council of Ministers);

4.
   Конституционен съд (Constitutional Court);

5.
   Българска народна банка (Bulgarian National Bank);

6.
   Министерство на външните работи (Ministry of Foreign Affairs);

7.
   Министерство на вътрешните работи (Ministry of the Interior);

8.
   Министерство на извънредните ситуации (Ministry of Еmergency Situations);

9.
   Министерство на държавната администрация и административната реформа (Ministry of State Administration and Administrative Reform);

10.
   Министерство на земеделието и храните (Ministry of Agriculture and Food);

11.
   Министерство на здравеопазването (Ministry of Health);

12.
   Министерство на икономиката и енергетиката (Ministry of Economy and Energy);

13.
   Министерство на културата (Ministry of Culture);

14.
   Министерство на образованието и науката (Ministry of Education and Science);

15.
   Министерство на околната среда и водите (Ministry of Environment and Water);

16.
   Министерство на отбраната (Ministry of Defence);

17.
   Министерство на правосъдието (Ministry of Justice);

18.
   Министерство на регионалното развитие и благоустройството (Ministry of Regional Development and Public Works);

19.
   Министерство на транспорта (Ministry of Transport);

20.
   Министерство на труда и социалната политика (Ministry of Labour and Social Policy);

21.
   Министерство на финансите (Ministry of Finance);

22.
   държавни агенции, държавни комисии, изпълнителни агенции и други държавни институции, създадени със закон или с постановление на Министерския съвет, които имат функции във връзка с осъществяването на изпълнителната власт (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);

23.
   Агенция за ядрено регулиране (Nuclear Regulatory Agency);

24.
   Държавна комисия за енергийно и водно регулиране (Energy and Water State Regulatory Commission);

  

25.
   Държавна комисия по сигурността на информацията (State Commission on Information Security);

26.
   Комисия за защита на конкуренцията (Commission for Protection of Competition);

27.
   Комисия за защита на личните данни (Commission for Personal Data Protection);

28.
   Комисия за защита от дискриминация (Commission for Protection Against Discrimination);

29.
   Комисия за регулиране на съобщенията (Communications Regulation Commission);

30.
   Комисия за финансов надзор (Financial Supervision Commission);

31.
   Патентно ведомство на Република България (Patent Office of the Republic of Bulgaria);

32.
   Сметна палата на Република България (National Audit Office of the Republic of Bulgaria);

33.
   Агенция за приватизация (Privitisation Agency);

34.
   Агенция за следприватизационен контрол (Agency for Post-privatisation Control);

35.
   Български институт по метрология (Bulgarian Institute for Metrology);

36.
   Държавна агенция "Архиви (State Agency "Archives");

  

37.
   Държавна агенция "Държавен резерв и военновременни запаси" (State Agency "State Reserve and War-Time Stocks");

38.
   Държавна агенция за бежанците (State Agency for Refugees);

39.
   Държавна агенция за българите в чужбина (State Agency for Bulgarians Abroad);

40.
   Държавна агенция за закрила на детето (State Agency for Child Protection);

41.
   Държавна агенция за информационни технологии и съобщения (State Agency for Information Technology and Communications);

42.
   Държавна агенция за метрологичен и технически надзор (State Agency for Metrological and Technical Surveillance);

43.
   Държавна агенция за младежта и спорта (State Agency for Youth and Sports);

44.
   Държавна агенция по туризма (State Agency for Tourism);

45.
   Държавна комисия по стоковите борси и тържища (State Commission on Commodity Exchanges and Market-places);

46.
   Институт по публична администрация и европейска интеграция (Institute of Public Administration and European Integration);

  

47.
   Национален статистически институт (National Statistical Institute);

48.
   Агенция "Митници" (Customs Agency);

49.
   Агенция за държавна и финансова инспекция (Public Financial Inspection Agency);

50.
   Агенция за държавни вземания (State Receivables Collection Agency);

51.
   Агенция за социално подпомагане (Social Assistance Agency);

52.
   Държавна агенция "Национална сигурност" (State Agency "National Security");

53.
   Агенция за хората с увреждания (Agency for Persons with Disabilities);

54.
   Агенция по вписванията (Registry Agency);

55.
   Агенция по енергийна ефективност (Energy Efficiency Agency);

56.
   Агенция по заетостта (Employment Agency);

57.
   Агенция по геодезия, картография и кадастър (Geodesy, Cartography and Cadastre Agency);

58.
   Агенция по обществени поръчки (Public Procurement Agency);

  

59.
   Българска агенция за инвестиции (Bulgarian Investment Agency);

60.
   Главна дирекция "Гражданска въздухоплавателна администрация" (General Directorate "Civil Aviation Administration");

61.
   Дирекция за национален строителен контрол (Directorate for National Construction Supervision);

62.
   Държавна комисия по хазарта (State Commission on Gambling);

63.
   Изпълнителна агенция "Автомобилна администрация" (Executive Agency "Automobile Administration");

64.
   Изпълнителна агенция "Борба с градушките" (Executive Agency "Hail Suppression");

65.
   Изпълнителна агенция "Българска служба за акредитация" (Executive Agency "Bulgarian Accreditation Service");

66.
   Изпълнителна агенция "Главна инспекция по труда" (Executive Agency "General Labour Inspectorate");

67.
   Изпълнителна агенция "Железопътна администрация" (Executive Agency "Railway Administration");

  

68.
   Изпълнителна агенция "Морска администрация" (Executive Agency "Maritime Administration");

69.
   Изпълнителна агенция "Национален филмов център" (Executive Agency "National Film Centre");

70.
   Изпълнителна агенция "Пристанищна администрация" (Executive Agency "Port Administration");

71.
   Изпълнителна агенция "Проучване и поддържане на река Дунав" (Executive Agency "Exploration and Maintenance of the Danube River");

72.
   Фонд "Републиканска пътна инфраструктура" (National Infrastructure Fund);

73.
   Изпълнителна агенция за икономически анализи и прогнози (Executive Agency for Economic Analysis and Forecasting);

74.
   Изпълнителна агенция за насърчаване на малките и средни предприятия (Executive Agency for Promotion of Small and Medium Enterprises);

75.
   Изпълнителна агенция по лекарствата (Executive Agency on Medicines);

76.
   Изпълнителна агенция по лозата и виното (Executive Agency on Vine and Wine);

77.
   Изпълнителна агенция по околна среда (Executive Environment Agency);

  

78.
   Изпълнителна агенция по почвените ресурси (Executive Agency on Soil Resources);

79.
   Изпълнителна агенция по рибарство и аквакултури (Executive Agency on Fisheries and Aquaculture);

80.
   Изпълнителна агенция по селекция и репродукция в животновъдството (Executive Agency for Selection and Reproduction in Animal Husbandry);

81.
   Изпълнителна агенция по сортоизпитване, апробация и семеконтрол (Executive Agency for Plant Variety Testing, Field Inspection and Seed Control);

82.
   Изпълнителна агенция по трансплантация (Transplantation Executive Agency);

83.
   Изпълнителна агенция по хидромелиорации (Executive Agency on Hydromelioration);

84.
   Комисията за защита на потребителите (Commission for Consumer Protection);

85.
   Контролно-техническата инспекция (Control Technical Inspectorate);

86.
   Национална агенция за приходите (National Revenue Agency);

87.
   Национална ветеринарномедицинска служба (National Veterinary Service);

88.
   Национална служба за растителна защита (National Service for Plant Protection);

  

89.
   Национална служба по зърното и фуражите (National Grain and Feed Service); and

90.
   Държавна агенция по горите (State Forestry Agency).

CZECHIA

1.
   Ministerstvo dopravy (Ministry of Transport);

2.
   Ministerstvo financí (Ministry of Finance);

3.
   Ministerstvo kultury (Ministry of Culture);

4.
   Ministerstvo obrany (Ministry of Defence);

5.
   Ministerstvo pro místní rozvoj (Ministry for Regional Development);

6.
   Ministerstvo práce a sociálních věcí (Ministry of Labour and Social Affairs);

7.
   Ministerstvo průmyslu a obchodu (Ministry of Industry and Trade);

8.
   Ministerstvo spravedlnosti (Ministry of Justice);

9.
   Ministerstvo školství, mládeže a tělovýchovy (Ministry of Education, Youth and Sports);

10.
   Ministerstvo vnitra (Ministry of the Interior);

  

11.
   Ministerstvo zahraničních věcí (Ministry of Foreign Affairs);

12.
   Ministerstvo zdravotnictví (Ministry of Health);

13.
   Ministerstvo zemědělství (Ministry of Agriculture);

14.
   Ministerstvo životního prostředí (Ministry of the Environment);

15.
   Poslanecká sněmovna PČR (Chamber of Deputies of the Parliament of the Czech Republic);

16.
   Senát PČR (Senate of the Parliament of the Czech Republic);

17.
   Kancelář prezidenta (Office of the President);

18.
   Český statistický úřad (Czech Statistical Office);

19
   Český úřad zeměměřičský a katastrální (Czech Office for Surveying, Mapping and Cadastre);

20.
   Úřad průmyslového vlastnictví (Industrial Property Office);

21.
   Úřad pro ochranu osobních údajů (Office for Personal Data Protection);

22.
   Bezpečnostní informační služba (Security Information Service);

23.
   Národní bezpečnostní úřad (National Security Authority);

  

24.
   Česká akademie věd (Academy of Sciences of the Czech Republic);

25.
   Vězeňská služba (Prison Service);

26.
   Český báňský úřad (Czech Mining Authority);

27.
   Úřad pro ochranu hospodářské soutěže (Office for the Protection of Competition);

28.
   Správa státních hmotných rezerv (Administration of the State Material Reserves);

29.
   Státní úřad pro jadernou bezpečnost (State Office for Nuclear Safety);

30.
   Energetický regulační úřad (Energy Regulatory Office);

31.
   Úřad vlády České republiky (Office of the Government of the Czech Republic);

32.
   Ústavní soud (Constitutional Court);

33.
   Nejvyšší soud (Supreme Court);

34.
   Nejvyšší správní soud (Supreme Administrative Court);

35.
   Nejvyšší státní zastupitelství (Supreme Public Prosecutor's Office);

36.
   Nejvyšší kontrolní úřad (Supreme Audit Office);

  

37.
   Kancelář Veřejného ochránce práv (Office of the Public Defender of Rights);

38.
   Grantová agentura České republiky (Grant Agency of the Czech Republic);

39.
   Státní úřad inspekce práce (State Labour Inspection Office); and

40.
   Český telekomunikační úřad (Czech Telecommunication Office).

DENMARK

1.
   Folketinget (The Danish Parliament);

2.
   Rigsrevisionen (The National Audit Office);

3.
   Statsministeriet (The Prime Minister's Office);

4.
   Udenrigsministeriet (Ministry of Foreign Affairs);

5.
   Beskæftigelsesministeriet - 5 styrelser og institutioner (Ministry of Employment - 5 agencies and institutions);

6.
   Domstolsstyrelsen (The Court Administration);

7.
   Finansministeriet - 5 styrelser og institutioner (Ministry of Finance - 5 agencies and institutions);

  

8.
   Forsvarsministeriet - 5 styrelser og institutioner (Ministry of Defence - 5 agencies and institutions);

9.
   Ministeriet for Sundhed og Forebyggelse - Adskillige styrelser og institutioner, herunder Statens Serum Institut (Ministry of the Interior and Health - Several agencies and institutions, including Statens Serum Institut);

10.
   Justitsministeriet - Rigspolitichefen, anklagemyndigheden samt 1 direktorat og et antal styrelser (Ministry of Justice - Commissioner of Police, 1 directorate and a number of agencies);

11.
   Kirkeministeriet - 10 stiftsøvrigheder (Ministry of Ecclesiastical Affairs - 10 diocesan authorities);

12.
   Kulturministeriet - 4 styrelser samt et antal statsinstitutioner (Ministry of Culture –4 Departments and a number of institutions);

13.
   Miljøministeriet - 5 styrelser (Ministry of the Environment - 5 agencies);

14.
   Ministeriet for Flygtninge, Invandrere og Integration - 1 styrelse (Ministry of Refugee, Immigration and Integration Affairs - 1 agency);

15.
   Ministeriet for Fødevarer, Landbrug og Fiskeri - 4 direktorater og institutioner (Ministry of Food, Agriculture and Fisheries - 4 directorates and institutions);

16.
   Ministeriet for Videnskab, Teknologi og Udvikling – Adskillige styrelser og institutioner, Forskningscenter Risø og Statens uddannelsesbygninger (Ministry of Science, Technology and Innovation - Several agencies and institutions, including Risoe National Laboratory and Danish National Research and Education Buildings);

17.
   Skatteministeriet - 1 styrelse og institutioner (Ministry of Taxation - 1 agency and several institutions);

18.
   Velfærdsministeriet - 3 styrelser og institutioner (Ministry of Welfare - 3 agencies and several institutions);

19.
   Transportministeriet - 7 styrelser og institutioner, herunder Øresundsbrokonsortiet (Ministry of Transport - 7 agencies and institutions, including Øresundsbrokonsortiet);

20.
   Undervisningsministeriet - 3 styrelser, 4 undervisningsinstitutioner og 5 andre institutioner (Ministry of Education - 3 agencies, 4 educational establishments and 5 other institutions);

21.
   Økonomi- og Erhvervsministeriet - Adskillige styrelser og institutioner (Ministry of Economic and Business Affairs - Several agencies and institutions); and

22.
   Klima- og Energiministeriet - 3 styrelser og institutioner (Ministry for Climate and Energy – 3 agencies and institutions).

  

GERMANY

1.
   Auswärtiges Amt (Federal Foreign Office);

2.
   Bundeskanzleramt (Federal Chancellery);

3.
   Bundesministerium für Arbeit und Soziales (Federal Ministry of Labour and Social Affairs);

4.
   Bundesministerium für Bildung und Forschung (Federal Ministry of Education and Research);

5.
   Bundesministerium für Ernährung, Landwirtschaft und Verbraucherschutz (Federal Ministry for Food, Agriculture and Consumer Protection);

6.
   Bundesministerium der Finanzen (Federal Ministry of Finance);

7.
   Bundesministerium des Innern (Federal Ministry of the Interior (civil goods only));

8.
   Bundesministerium für Gesundheit (Federal Ministry of Health);

9.
   Bundesministerium für Familie, Senioren, Frauen und Jugend (Federal Ministry for Family Affairs, Senior Citizens, Women and Youth);

10.
   Bundesministerium der Justiz (Federal Ministry of Justice);

  

11.
   Bundesministerium für Verkehr, Bau und Stadtentwicklung (Federal Ministry of Transport, Building and Urban Affairs);

12.
   Bundesministerium für Wirtschaft und Technologie (Federal Ministry of Economic Affairs and Technology);

13.
   Bundesministerium für wirtschaftliche Zusammenarbeit und Entwicklung (Federal Ministry for Economic Cooperation and Development);

14.
   Bundesministerium der Verteidigung (Federal Ministry of Defence); and

15.
   Bundesministerium für Umwelt, Naturschutz und Reaktorsicherheit (Federal Ministry of Environment, Nature Conservation and Reactor Safety).

ESTONIA

1.
   Vabariigi Presidendi Kantselei (Office of the President of the Republic of Estonia);

2.
   Eesti Vabariigi Riigikogu (Parliament of the Republic of Estonia);

3.
   Eesti Vabariigi Riigikohus (Supreme Court of the Republic of Estonia);

4.
   Riigikontroll (The State Audit Office of the Republic of Estonia);

5.
   Õiguskantsler (Legal Chancellor);

6.
   Riigikantselei (The State Chancellery);

7.
   Rahvusarhiiv (The National Archives of Estonia);

8.
   Haridus- ja Teadusministeerium (Ministry of Education and Research);

9.
   Justiitsministeerium (Ministry of Justice);

10.
   Kaitseministeerium (Ministry of Defence);

11.
   Keskkonnaministeerium (Ministry of Environment);

12.
   Kultuuriministeerium (Ministry of Culture);

13.
   Majandus- ja Kommunikatsiooniministeerium (Ministry of Economic Affairs and Communications);

14.
   Põllumajandusministeerium (Ministry of Agriculture);

15.
   Rahandusministeerium (Ministry of Finance);

16.
   Siseministeerium (Ministry of Internal Affairs);

17.
   Sotsiaalministeerium (Ministry of Social Affairs);

18.
   Välisministeerium (Ministry of Foreign Affairs);

  

19.
   Keeleinspektsioon (The Language Inspectorate);

20.
   Riigiprokuratuur (Prosecutor's Office);

21.
   Teabeamet (The Information Board);

22.
   Maa-amet (Estonian Land Board);

23.
   Keskkonnainspektsioon (Environmental Inspectorate);

24.
   Metsakaitse- ja Metsauuenduskeskus (Centre of Forest Protection and Silviculture);

25.
   Muinsuskaitseamet (The Heritage Board);

26.
   Patendiamet (Patent Office);

27.
   Tehnilise Järelevalve Amet (The Estonian Technical Surveillance Authority);

28.
   Tarbijakaitseamet (The Consumer Protection Board);

29.
   Riigihangete Amet (Public Procurement Office);

30.
   Taimetoodangu Inspektsioon (The Plant Production Inspectorate);

31.
   Põllumajanduse Registrite ja Informatsiooni Amet (Agricultural Registers and Information Board);

  

32.
   Veterinaar- ja Toiduamet (The Veterinary and Food Board);

33.
   Konkurentsiamet (The Estonian Competition Authority);

34.
   Maksu- ja Tolliamet (Tax and Customs Board);

35.
   Statistikaamet (Statistics Estonia);

36.
   Kaitsepolitseiamet (The Security Police Board);

37.
   Kodakondsus- ja Migratsiooniamet (Citizenship and Migration Board);

38.
   Piirivalveamet (National Board of Border Guard);

39.
   Politseiamet (National Police Board);

40.
   Eesti Kohtuekspertiisi ja Instituut (Forensic Service Centre);

41.
   Keskkriminaalpolitsei (Central Criminal Police);

42.
   Päästeamet (The Rescue Board);

43.
   Andmekaitse Inspektsioon (Estonian Data Protection Inspectorate);

44.
   Ravimiamet (State Agency of Medicines);

45.
   Sotsiaalkindlustusamet (Social Insurance Board);

46.
   Tööturuamet (Labour Market Board);

47.
   Tervishoiuamet (Health Care Board);

48.
   Tervisekaitseinspektsioon (Health Protection Inspectorate);

49.
   Tööinspektsioon (Labour Inspectorate);

50.
   Lennuamet (Estonian Civil Aviation Administration);

51.
   Maanteeamet (Estonian Road Administration);

52.
   Veeteede Amet (Maritime Administration);

53.
   Julgestuspolitsei (Central Law Enforcement Police);

54.
   Kaitseressursside Amet (Defence Resources Agency); and

55.
   Kaitseväe Logistikakeskus (Logistics Centre of Defence Forces).

IRELAND

1.
   President's Establishment;

  

2.
   Houses of the Oireachtas (Parliament);

3.
   Department of the Taoiseach (Prime Minister);

4.
   Central Statistics Office;

5.
   Department of Finance;

6.
   Office of the Comptroller and Auditor General;

7.
   Office of the Revenue Commissioners;

8.
   Office of Public Works;

9.
   State Laboratory;

10.
   Office of the Attorney General;

11.
   Office of the Director of Public Prosecutions;

12.
   Valuation Office;

13.
   Commission for Public Service Appointments;

14.
   Office of the Ombudsman;

  

15.
   Chief State Solicitor's Office;

16.
   Department of Justice, Equality and Law Reform;

17.
   Courts Service;

18.
   Prisons Service;

19.
   Office of the Commissioners of Charitable Donations and Bequests;

20.
   Department of the Environment, Heritage and Local Government;

21.
   Department of Education and Science;

22.
   Department of Communications, Energy and Natural Resources;

23.
   Department of Agriculture, Fisheries and Food;

24.
   Department of Transport;

25.
   Department of Health and Children;

26.
   Department of Enterprise, Trade and Employment;

27.
   Department of Arts, Sports and Tourism;

  

28.
   Department of Defence;

29.
   Department of Foreign Affairs;

30.
   Department of Social and Family Affairs;

31.
   Department of Community, Rural and Gaeltacht (Gaelic speaking regions) Affairs;

32.
   Arts Council; and

33.
   National Gallery.

GREECE

1.
   Υπουργείο Εσωτερικών (Ministry of Interior);

2.
   Υπουργείο Εξωτερικών (Ministry of Foreign Affairs);

3.
   Υπουργείο Οικονομίας και Οικονομικών (Ministry of Economy and Finance);

4.
   Υπουργείο Ανάπτυξης (Ministry of Development);

5.
   Υπουργείο Δικαιοσύνης (Ministry of Justice);

6.
   Υπουργείο Εθνικής Παιδείας και Θρησκευμάτων (Ministry of Education and Religion);

  

7.
   Υπουργείο Πολιτισμού (Ministry of Culture);

8.
   Υπουργείο Υγείας και Κοινωνικής Αλληλεγγύης (Ministry of Health and Social Solidarity);

9.
   Υπουργείο Περιβάλλοντος, Χωροταξίας και Δημοσίων Έργων (Ministry of Environment, Physical Planning and Public Works);

10.
   Υπουργείο Απασχόλησης κα ιΚοινωνικής Προστασίας (Ministry of Employment and Social Protection);

11.
   Υπουργείο Μεταφορών και Επικοινωνιών (Ministry of Transport and Communications);

12.
   Υπουργείο Αγροτικής Ανάπτυξης και Τροφίμων (Ministry of Rural Development and Food);

13.
   Υπουργείο Εμπορικής Ναυτιλίας, Αιγαίου και Νησιωτικής Πολιτικής (Ministry of Mercantile Marine, Aegean and Island Policy);

14.
   Υπουργείο Μακεδονίας- Θράκης (Ministry of Macedonia and Thrace);

15.
   Γενική Γραμματεία Επικοινωνίας (General Secretariat of Communication);

16.
   Γενική Γραμματεία Ενημέρωσης (General Secretariat of Information);

17.
   Γενική Γραμματεία Νέας Γενιάς (General Secretariat for Youth);

18.
   Γενική Γραμματεία Ισότητας (General Secretariat of Equality);

  

19.
   Γενική Γραμματεία Κοινωνικών Ασφαλίσεων (General Secretariat for Social Security);

20.
   Γενική Γραμματεία Απόδημου Ελληνισμού (General Secretariat for Greeks Living Abroad);

21.
   Γενική Γραμματεία Βιομηχανίας (General Secretariat for Industry);

22.
   Γενική Γραμματεία Έρευνας και Τεχνολογίας (General Secretariat for Research and Technology);

23.
   Γενική Γραμματεία Αθλητισμού (General Secretariat for Sports);

24.
   Γενική Γραμματεία Δημοσίων Έργων (General Secretariat for Public Works);

25.
   Γενική Γραμματεία Εθνικής Στατιστικής Υπηρεσίας Ελλάδος (National Statistical Service);

26.
   Εθνικό Συμβούλιο Κοινωνικής Φροντίδας (National Welfare Council);

27.
   Οργανισμός Εργατικής Κατοικίας (Workers' Housing Organisation);

28.
   Εθνικό Τυπογραφείο (National Printing Office);

29
   Γενικό Χημείο του Κράτους (General State Laboratory);

30.
   Ταμείο Εθνικής Οδοποιίας (Greek Highway Fund);

31.
   Εθνικό Καποδιστριακό Πανεπιστήμιο Αθηνών (University of Athens);

32.
   Αριστοτέλειο Πανεπιστήμιο Θεσσαλονίκης (University of Thessaloniki);

33.
   Δημοκρίτειο Πανεπιστήμιο Θράκης (University of Thrace);

34.
   Πανεπιστήμιο Αιγαίου (University of Aegean);

35.
   Πανεπιστήμιο Ιωαννίνων (University of Ioannina);

36.
   Πανεπιστήμιο Πατρών (University of Patras);

37.
   Πανεπιστήμιο Μακεδονίας (University of Macedonia);

38.
   Πολυτεχνείο Κρήτης (Polytechnic School of Crete);

39.
   Σιβιτανίδειος Δημόσια Σχολή Τεχνών και Επαγγελμάτων (Sivitanidios Technical School);

40.
   Αιγινήτειο Νοσοκομείο (Eginitio Hospital);

41.
   Αρεταίειο Νοσοκομείο (Areteio Hospital);

42.
   Εθνικό Κέντρο Δημόσιας Διοίκησης (National Centre of Public Administration);

43.
   Οργανισμός Διαχείρισης Δημοσίου Υλικού (Α.Ε. Public Material Μanagement Organisation);

44.
   Οργανισμός Γεωργικών Ασφαλίσεων (Farmers' Insurance Organisation);

  

45.
   Οργανισμός Σχολικών Κτιρίων (School Building Organisation);

46.
   Γενικό Επιτελείο Στρατού (Army General Staff);

47.
   Γενικό Επιτελείο Ναυτικού (Navy General Staff);

48.
   Γενικό Επιτελείο Αεροπορίας (Airforce General Staff);

49.
   Ελληνική Επιτροπή Ατομικής Ενέργειας (Greek Atomic Energy Commission);

50.
   Γενική Γραμματεία Εκπαίδευσης Ενηλίκων (General Secretariat for Further Education);

51.
   Γενική Γραμματεία Εμπορίου (General Secretariat of Commerce); and

52.
   Ελληνικά Ταχυδρομεία (Hellenic Post - EL. TA).

SPAIN

1.
   Presidencia de Gobierno;

2.
   Ministerio de Asuntos Exteriores y de Cooperación;

3.
   Ministerio de Justicia;

4.
   Ministerio de Defensa;

5.
   Ministerio de Economía y Hacienda;

  

6.
   Ministerio del Interior;

7.
   Ministerio de Fomento;

8.
   Ministerio de Educación y Ciencia;

9.
   Ministerio de Industria, Turismo y Comercio;

10.
   Ministerio de Trabajo y Asuntos Sociales;

11.
   Ministerio de Agricultura, Pesca y Alimentación;

12.
   Ministerio de la Presidencia;

13.
   Ministerio de Administraciones Públicas;

14.
   Ministerio de Cultura;

15.
   Ministerio de Sanidad y Consumo;

16.
   Ministerio de Medio Ambiente; and

17.
   Ministerio de Vivienda.

  

FRANCE

A.
   Ministères (Ministries):

1.
   Services du Premier Ministre;

2.
   Ministère chargé de la santé, de la jeunesse et des sports;

3.
   Ministère chargé de l'intérieur, de l'outre-mer et des collectivités territoriales;

4.
   Ministère chargé de la justice;

5.
   Ministère chargé de la défense;

6.
   Ministère chargé des affaires étrangères et européennes;

7.
   Ministère chargé de l'éducation nationale;

8.
   Ministère chargé de l'économie, des finances et de l'emploi;

9.
   Secrétariat d'État aux transports;

10.
   Secrétariat d'État aux entreprises et au commerce extérieur;

11.
   Ministère chargé du travail, des relations sociales et de la solidarité;

12.
   Ministère chargé de la culture et de la communication;

  

13.
   Ministère chargé du budget, des comptes publics et de la fonction publique;

14.
   Ministère chargé de l'agriculture et de la pêche;

15.
   Ministère chargé de l'enseignement supérieur et de la recherche;

16.
   Ministère chargé de l'écologie, du développement et de l'aménagement durables;

17.
   Secrétariat d'État à la fonction publique;

18.
   Ministère chargé du logement et de la ville;

19.
   Secrétariat d'État à la coopération et à la francophonie;

20.
   Secrétariat d'État à l'outre-mer;

21.
   Secrétariat d'État à la jeunesse et aux sports et de la vie associative;

22.
   Secrétariat d'État aux anciens combattants;

23.
   Ministère chargé de l'immigration, de l'intégration, de l'identité nationale et du co-développement;

24.
   Secrétariat d'État en charge de la prospective et de l'évaluation des politiques publiques;

25.
   Secrétariat d'État aux affaires européennes;

  

26.
   Secrétariat d'État aux affaires étrangères et aux droits de l'homme;

27.
   Secrétariat d'État à la consommation et au tourisme;

28.
   Secrétariat d'État à la politique de la ville;

29.
   Secrétariat d'État à la solidarité;

30.
   Secrétariat d'État en charge de l'emploi;

31.
   Secrétariat d'État en charge du commerce, de l'artisanat, des PME, du tourisme et des services;

32.
   Secrétariat d'État en charge du développement de la région-capitale; and

33.
   Secrétariat d'État en charge de l'aménagement du territoire.

B.
   Établissements publics nationaux (National public entities):

1.
   Académie de France à Rome;

2.
   Académie de marine;

3.
   Académie des sciences d'outre-mer;

4.
   Agence Centrale des Organismes de Sécurité Sociale - A.C.O.S.S.;

  

5.
   Agences de l'eau;

6.
   Agence nationale de l'accueil des étrangers et des migrations;

7.
   Agence Nationale pour l'Amélioration des Conditions de Travail - ANACT;

8.
   Agence Nationale pour l'Amélioration de l'Habitat - ANAH;

9.
   Agence nationale pour la cohésion sociale et l'égalité des chances;

10.
   Agence Nationale pour l'Indemnisation des Français d'Outre-Mer - ANIFOM;

11.
   Assemblée Permanente des Chambres d'Agriculture - APCA;

12.
   Bibliothèque nationale de France;

13.
   Bibliothèque nationale et universitaire de Strasbourg;

14.
   Caisse des dépôts et consignations;

15.
   Caisse Nationale des Autoroutes - CNA;

16.
   Caisse Nationale Militaire de Sécurité Sociale - CNMSS;

17.
   Caisse de garantie du logement locatif social;

  

18.
   Casa de Velasquez;

19.
   Centre d'enseignement zootechnique;

20.
   Centre hospitalier national des Quinze-Vingts;

21.
   Centre international d'études supérieures en sciences agronomiques - Montpellier Sup Agro;

22.
   Centre des liaisons européennes et internationales de sécurité sociale;

23.
   Centre des monuments nationaux;

24.
   Centre national d'art et de culture Georges Pompidou;

25.
   Centre national de la cinématographie;

26.
   Institut national supérieur de formation et de recherche pour l'éducation des jeunes handicapés et les enseignements adaptés;

27.
   Centre national d'Études et d'expérimentation du Machinisme Agricole, du Génie Rural, des Eaux et des Forêts - CEMAGREF;

28.
   Ecole nationale supérieure de Sécurité Sociale;

29.
   Centre national du livre;

  

30.
   Centre national de documentation pédagogique;

31.
   Centre National des Oeuvres Universitaires et Scolaires - CNOUS;

32.
   Centre national professionnel de la propriété forestière;

33.
   Centre National de la Recherche Scientifique - C.N.R.S;

34.
   Centres d'Éducation Populaire et de Sport - CREPS;

35.
   Centres Régionaux des Oeuvres Universitaires - CROUS;

36.
   Collège de France;

37.
   Conservatoire de l'espace littoral et des rivages lacustres;

38.
   Conservatoire national des arts et métiers;

39.
   Conservatoire national supérieur de musique et de danse de Paris;

40.
   Conservatoire national supérieur de musique et de danse de Lyon;

41.
   Conservatoire national supérieur d'art dramatique;

42.
   École centrale de Lille;

43.
   École centrale de Lyon;

  

44.
   École centrale des arts et manufactures;

45.
   École française d'archéologie d'Athènes;

46.
   École française d'Extrême-Orient;

47.
   École française de Rome;

48.
   École des hautes études en sciences sociales;

58.
   École nationale d'administration;

59.
   École Nationale de l'Aviation Civile - ENAC;

60.
   École nationale des Chartes;

61.
   École nationale d'équitation;

62.
   École nationale du génie de l'eau et de l'environnement de Strasbourg;

63.
   Écoles nationales d'ingénieurs;

64.
   École nationale d'ingénieurs des industries des techniques agricoles et alimentaires de Nantes;

65.
   Écoles nationales d'ingénieurs des travaux agricoles;

66.
   École nationale de la magistrature;

  

67.
   Écoles nationales de la marine marchande;

68.
   École Nationale de la Santé Publique - ENSP;

69.
   École nationale de ski et d'alpinisme;

70.
   École nationale supérieure des arts décoratifs;

71.
   École nationale supérieure des arts et industries textiles Roubaix;

72.
   Écoles nationales supérieures d'arts et métiers;

73.
   École nationale supérieure des beaux-arts;

74.
   École nationale supérieure de céramique industrielle;

75.
   École Nationale Supérieure de l'Électronique et de ses Applications - ENSEA;

76.
   École nationale supérieure des sciences de l'information et des bibliothécaires;

77.
   Écoles nationales vétérinaires;

78.
   École nationale de voile;

79.
   Écoles normales supérieures;

80.
   École polytechnique;

  

81.
   École de viticulture - Avize - Marne;

82.
   Établissement national d'enseignement agronomique de Dijon;

83.
   Établissement National des Invalides de la Marine - ENIM;

84.
   Établissement national de bienfaisance Koenigswarter;

85.
   Fondation Carnegie;

86.
   Fondation Singer-Polignac;

87.
   Haras nationaux;

88.
   Hôpital national de Saint-Maurice;

89.
   Institut français d'archéologie orientale du Caire;

90.
   Institut géographique national;

91.
   Institut national des appellations d'origine;

92.
   Institut national d'enseignement supérieur et de recherche agronomique et agroalimentaire de Rennes;

93.
   Institut National d'Études Démographiques - I.N.E.D;

94.
   Institut national d'horticulture;

  

95.
   Institut national de la jeunesse et de l'éducation populaire;

96.
   Institut national des jeunes aveugles — Paris;

97.
   Institut national des jeunes sourds — Bordeaux;

98.
   Institut national des jeunes sourds — Chambéry;

99.
   Institut national des jeunes sourds — Metz;

100.
   Institut national des jeunes sourds — Paris;

101.
   Institut National de Physique Nucléaire et de Physique des Particules - I.N.P.N.P.P;

102.
   Institut national de la propriété industrielle;

103.
   Institut National de la Recherche Agronomique - I.N.R.A;

104.
   Institut National de la Recherche Pédagogique - I.N.R.P;

105.
   Institut National de la Santé et de la Recherche Médicale - I.N.S.E.R.M;

106.
   Institut national des sciences de l'univers;

107.
   Institut national des sports et de l'éducation physique;

108.
    Instituts nationaux polytechniques;

  

109.
   Instituts nationaux des sciences appliquées;

110.
   Institut National de Recherche en Informatique et en Automatique - INRIA;

111.
   Institut National de Recherche sur les Transports et leur Sécurité - INRETS;

112.
   Institut de recherche pour le développement;

113.
   Instituts régionaux d'administration;

114.
   Institut des sciences et des industries du vivant et de l'environnement - Agro Paris Tech;

115.
   Institut supérieur de mécanique de Paris;

116.
   Institut universitaires de Formation des Maîtres;

117.
   Musée de l'armée;

118.
   Musée Gustave-Moreau;

119.
   Musée national de la marine;

120.
   Musée national J.-J.-Henner;

121.
   Musée national de la Légion d'honneur;

122.
   Musée de la Poste;

  

123.
   Muséum national d'histoire naturelle;

124.
   Musée Auguste-Rodin;

125.
   Observatoire de Paris;

126.
   Office français de protection des réfugiés et apatrides;

127.
   Office National des Anciens Combattants et des Victimes de Guerre - ONAC;

128.
   Office national de la chasse et de la faune sauvage;

129.
   Office national de l'eau et des milieux aquatiques;

130.
   Office National d'Information sur les Enseignements et les Professions - ONISEP;

131.
   Office universitaire et culturel français pour l'Algérie;

132.
   Palais de la découverte;

133.
   Parcs nationaux; and

134.
   Universités.

C.
   Autre organisme public national (Other public body):

1.
   Union des Groupements d'Achats Publics - UGAP;

2.
   Agence Nationale Pour l'Emploi - A.N.P.E;

3.
   Autorité indépendante des marchés financiers;

4.
   Caisse Nationale des Allocations Familiales - CNAF;

5.
   Caisse Nationale d'Assurance Maladie des Travailleurs Salariés - CNAMS; and

6.
   Caisse Nationale d'Assurance-Vieillesse des Travailleurs Salariés - CNAVTS.

CROATIA

1.
   Hrvatski sabor (Croatian Parliament);

2.
   Predsjednik Republike Hrvatske (President of the Republic of Croatia);

3.
   Ured predsjednika Republike Hrvatske (Office of the President of the Republic of Croatia);

4.
   Ured predsjednika Republike Hrvatske po prestanku obnašanja dužnosti (Office of the President of the Republic of Croatia after the expiry of the term of office);

5.
   Vlada Republike Hrvatske (Government of the Republic of Croatia);

6.
   Uredi Vlade Republike Hrvatske (Offices of the Government of the Republic of Croatia);

7.
   Ministarstvo gospodarstva (Ministry of Economy);

  

8.
   Ministarstvo regionalnoga razvoja i fondova Europske unije (Ministry of Regional Development and EU Funds);

9.
   Ministarstvo financija (Ministry of Finance);

10.
   Ministarstvo obrane (Ministry of Defence);

11.
   Ministarstvo vanjskih i europskih poslova (Ministry of Foreign and European Affairs);

12.
   Ministarstvo unutarnjih poslova (Ministry of the Interior);

13.
   Ministarstvo pravosuđa (Ministry of Justice);

14.
   Ministarstvo uprave (Ministry of Public Administration);

15.
   Ministarstvo poduzetništva i obrta (Ministry of Entrepreneurship and Crafts);

16.
   Ministarstvo rada i mirovinskog sustava (Ministry of Labour and Pension System);

17.
   Ministarstvo pomorstva, prometa i infrastrukture (Ministry of Maritime Affairs, Transport and Infrastructure);

18.
   Ministarstvo poljoprivrede (Ministry of Agriculture);

19.
   Ministarstvo turizma (Ministry of Tourism);

  

20.
   Ministarstvo zaštite okoliša i prirode (Ministry of Environmental and Nature Protection);

21.
   Ministarstvo graditeljstva i prostornoga uređenja (Ministry of Construction and Physical Planning);

22.
   Ministarstvo branitelja (Ministry of Veterans' Affairs);

23.
   Ministarstvo socijalne politike i mladih (Ministry of Social Policy and Youth);

24.
   Ministarstvo zdravlja (Ministry of Health);

25.
   Ministarstvo znanosti, obrazovanja i sporta (Ministry of Science, Education and Sports);

26.
   Ministarstvo kulture (Ministry of Culture);

27.
   Državne upravne organizacije (State administrative organisations);

28.
   Uredi državne uprave u županijama (County state administration offices);

29.
   Ustavni sud Republike Hrvatske (Constitutional Court of the Republic of Croatia);

30.
   Vrhovni sud Republike Hrvatske (Supreme Court of the Republic of Croatia);

31.
   Sudovi (Courts);

32.
   Državno sudbeno vijeće (State Judiciary Council);

33.
   Državna odvjetništva (State attorney's offices);

34.
   Državnoodvjetničko vijeće (State Prosecutor's Council);

35.
   Pravobraniteljstva(Ombudsman's offices);

36.
   Državna komisija za kontrolu postupaka javne nabave (State Commission for the Supervision of Public Procurement Procedures);

37.
   Hrvatska narodna banka (Croatian National Bank);

38.
   Državne agencije i uredi (State agencies and offices); and

39.
   Državni ured za reviziju (State Audit Office).

ITALY

A.
   Purchasing bodies:

1.
   Presidenza del Consiglio dei Ministri (Presidency of the Council of Ministers);

2.
   Ministero degli Affari Esteri (Ministry of Foreign Affairs);

3.
   Ministero dell'Interno (Ministry of Interior);

4.
   Ministero della Giustizia e Uffici giudiziari - esclusi i giudici di pace (Ministry of Justice and the Judicial Offices - other than thegiudici di pace);

  

5.
   Ministero della Difesa (Ministry of Defence);

6.
   Ministero dell'Economia e delle Finanze (Ministry of Economy and Finance);

7.
   Ministero dello Sviluppo Economico (Ministry of Economic Development);

8.
   Ministero del Commercio internazionale (Ministry of International Trade);

9.
   Ministero delle Comunicazioni (Ministry of Communications);

10.
   Ministero delle Politiche Agricole e Forestali (Ministry of Agriculture and Forest Policies);

11.
   Ministero dell'Ambiente e Tutela del Territorio e del Mare (Ministry of Environment, Land and Sea);

12.
   Ministero delle Infrastrutture (Ministry of Infrastructure);

13.
   Ministero dei Trasporti (Ministry of Transport);

14.
   Ministero del Lavoro e delle politiche sociali e della Previdenza sociale (Ministry of Labour, Social Policy and Social Security);

15.
   Ministero della Solidarietà sociale (Ministry of Social Solidarity);

16.
   Ministero della Salute (Ministry of Health);

  

17.
   Ministero dell' Istruzione dell' università e della ricerca (Ministry of Education, University and Research); and

18.
   Ministero per i Beni e le Attività culturali comprensivo delle sue articolazioni periferiche (Ministry of Heritage and Culture, including its subordinated entities).

B.
   Other National public bodies:

1.
   CONSIP (Concessionaria Servizi Informatici Pubblici)
[2](#footnote2)
.

CYPRUS

1.
   Προεδρία και Προεδρικό Μέγαρο (Presidency and Presidential Palace);

2.
   Γραφείο Συντονιστή Εναρμόνισης (Office of the Coordinator for Harmonisation);

3.
   Υπουργικό Συμβούλιο (Council of Ministers);

4.
   Βουλή των Αντιπροσώπων (House of Representatives);

5.
   Δικαστική Υπηρεσία (Judicial Service);

6.
   Νομική Υπηρεσία της Δημοκρατίας (Law Office of the Republic);

7.
   Ελεγκτική Υπηρεσία της Δημοκρατίας (Audit Office of the Republic);

  

8.
   Επιτροπή Δημόσιας Υπηρεσίας (Public Service Commission);

9.
   Επιτροπή Εκπαιδευτικής Υπηρεσίας (Educational Service Commission);

10.
   Γραφείο Επιτρόπου Διοικήσεως (Office of the Commissioner for Administration (Ombudsman));

11.
   Επιτροπή Προστασίας Ανταγωνισμού (Commission for the Protection of Competition);

12.
   Υπηρεσία Εσωτερικού Ελέγχου (Internal Audit Service);

13.
   Γραφείο Προγραμματισμού (Planning Bureau);

14.
   Γενικό Λογιστήριο της Δημοκρατίας (Treasury of the Republic);

15.
   Γραφείο Επιτρόπου Προστασίας Δεδομένων Προσωπικού Χαρακτήρα (Office of the Personal Character Data Protection Commissioner);

16.
   Γραφείο Εφόρου Δημοσίων Ενισχύσεων (Office of the Commissioner for the Public Aid);

17.
   Αναθεωρητική Αρχή Προσφορών (Tender Review Body);

18.
   Υπηρεσία Εποπτείας και Ανάπτυξης Συνεργατικών Εταιρειών (Cooperative Societies Supervision and Development Authority);

19.
   Αναθεωρητική Αρχή Προσφύγων (Refugees' Review Body);

20.
   Υπουργείο Άμυνας (Ministry of Defence);

21.
   Υπουργείο Γεωργίας, Φυσικών Πόρων και Περιβάλλοντος (Ministry of Agriculture, Natural Resources and Environment):

(a)
   Τμήμα Γεωργίας (Department of Agriculture);

(b)
   Κτηνιατρικές Υπηρεσίες (Veterinary Services);

(c)
   Τμήμα Δασών (Forest Department);

(d)
   Τμήμα Αναπτύξεως Υδάτων (Water Development Department);

(e)
   Τμήμα Γεωλογικής Επισκόπησης (Geological Survey Department);

(f)
   Μετεωρολογική Υπηρεσία (Meteorological Service);

(g)
   Τμήμα Αναδασμού (Land Consolidation Department);

(h)
   Υπηρεσία Μεταλλείων (Mines Service);

(i)
   Ινστιτούτο Γεωργικών Ερευνών (Agricultural Research Institute); and

(j)
   Τμήμα Αλιείας και Θαλάσσιων Ερευνών (Department of Fisheries and Marine Research);

22.
   Υπουργείο Δικαιοσύνης και Δημοσίας Τάξεως (Ministry of Justice and Public Order):

(a)
   Αστυνομία (Police);

  

(b)
   Πυροσβεστική Υπηρεσία Κύπρου (Cyprus Fire Service); and

(c)
   Τμήμα Φυλακών (Prison Department);

23.
   Υπουργείο Εμπορίου, Βιομηχανίας και Τουρισμού (Ministry of Commerce, Industry and Tourism):

(a)
   Τμήμα Εφόρου Εταιρειών και Επίσημου Παραλήπτη (Department of Registrar of Companies and Official Receiver);

24.
   Υπουργείο Εργασίας και Κοινωνικών Ασφαλίσεων (Ministry of Labour and Social Insurance):

(a)
   Τμήμα Εργασίας (Department of Labour);

(b)
   Τμήμα Κοινωνικών Ασφαλίσεων (Department of Social Insurance);

(c)
   Τμήμα Υπηρεσιών Κοινωνικής Ευημερίας (Department of Social Welfare Services);

(d)
   Κέντρο Παραγωγικότητας Κύπρου (Productivity Centre Cyprus);

(e)
   Ανώτερο Ξενοδοχειακό Ινστιτούτο Κύπρου (Higher Hotel Institute Cyprus);

(f)
   Ανώτερο Τεχνολογικό Ινστιτούτο (Higher Τechnical Institute);

(g)
   Τμήμα Επιθεώρησης Εργασίας (Department of Labour Inspection); and

(h)
   Τμήμα Εργασιακών Σχέσεων (Department of Labour Relations);

  

25.
   Υπουργείο Εσωτερικών (Ministry of the Interior):

(a)
   Επαρχιακές Διοικήσεις (District Administrations);

(b)
   Τμήμα Πολεοδομίας και Οικήσεως (Town Planning and Housing Department);

(c)
   Τμήμα Αρχείου Πληθυσμού και Μεταναστεύσεως (Civil Registry and Migration Department);

(d)
   Τμήμα Κτηματολογίου και Χωρομετρίας (Department of Lands and Surveys);

(e)
   Γραφείο Τύπου και Πληροφοριών (Press and Information Office);

(f)
   Πολιτική Άμυνα (Civil Defence);

(g)
   Υπηρεσία Μέριμνας και Αποκαταστάσεων Εκτοπισθέντων (Service for the care and rehabilitation of displaced persons); and

(h)
   Υπηρεσία Ασύλου (Asylum Service);

26.
   Υπουργείο Εξωτερικών (Ministry of Foreign Affairs);

27.
   Υπουργείο Οικονομικών (Ministry of Finance):

(a)
   Τελωνεία (Customs and Excise);

(b)
   Τμήμα Εσωτερικών Προσόδων (Department of Inland Revenue);

  

(c)
   Στατιστική Υπηρεσία (Statistical Service);

(d)
   Τμήμα Κρατικών Αγορών και Προμηθειών (Department of Government Purchasing and Supply);

(e)
   Τμήμα Δημόσιας Διοίκησης και Προσωπικού (Public Administration and Personnel Department);

(f)
   Κυβερνητικό Τυπογραφείο (Government Printing Office); and

(g)
   Τμήμα Υπηρεσιών Πληροφορικής (Department of Information Technology Services);

28.
   Υπουργείο Παιδείας και Πολιτισμού (Ministry of Εducation and Culture);

29.
   Υπουργείο Συγκοινωνιών και Έργων (Ministry of Communications and Works):

(a)
   Τμήμα Δημοσίων Έργων (Department of Public Works);

(b)
   Τμήμα Αρχαιοτήτων (Department of Antiquities);

(c)
   Τμήμα Πολιτικής Αεροπορίας (Department of Civil Aviation);

(d)
   Τμήμα Εμπορικής Ναυτιλίας (Department of Merchant Shipping);

(e)
   Τμήμα Ταχυδρομικών Υπηρεσιών (Postal Services Department);

(f)
   Τμήμα Οδικών Μεταφορών (Department of Road Transport);

  

(g)
   Τμήμα Ηλεκτρομηχανολογικών Υπηρεσιών (Department of Electrical and Mechanical Services); and

(h)
   Τμήμα Ηλεκτρονικών Επικοινωνιών (Department of Electronic Telecommunications);

30.
   Υπουργείο Υγείας (Ministry of Health):

(a)
   Φαρμακευτικές Υπηρεσίες (Pharmaceutical Services);

(b)
   Γενικό Χημείο (General Laboratory);

(c)
   Ιατρικές Υπηρεσίεςκαι Υπηρεσίες Δημόσιας Υγείας (Medical and Public Health Services);

(d)
   Οδοντιατρικές Υπηρεσίες (Dental Services); and

(e)
   Υπηρεσίες Ψυχικής Υγείας (Mental Health Services).

LATVIA

A.
   Ministries, Secretariats of Ministers for Special Assignments, and their Subordinate Institutions:

1.
   Aizsardzības ministrija un tās padotībā esošās iestādes (Ministry of Defence and subordinate institutions);

  

2.
   Ārlietu ministrija un tas padotībā esošās iestādes (Ministry of Foreign Affairs and subordinate institutions);

3.
   Ekonomikas ministrija un tās padotībā esošās iestādes (Ministry of Economics and subordinate institutions);

4.
   Finanšu ministrija un tās padotībā esošās iestādes (Ministry of Finance and subordinate institutions);

5.
   Iekšlietu ministrija un tās padotībā esošās iestādes (Ministry of the Interior Affairs and subordinate institutions);

6.
   Izglītības un zinātnes ministrija un tās padotībā esošās iestādes (Ministry of Education and Science and subordinate institutions);

7.
   Kultūras ministrija un tas padotībā esošās iestādes (Ministry of Culture and subordinate institutions);

8.
   Labklājības ministrija un tās padotībā esošās iestādes (Ministry of Welfare and subordinate institutions);

9.
   Satiksmes ministrija un tās padotībā esošās iestādes (Ministry of Transport and subordinate institutions);

10.
   Tieslietu ministrija un tās padotībā esošās iestādes (Ministry of Justice and subordinate institutions);

  

11.
   Veselības ministrija un tās padotībā esošās iestādes (Ministry of Health and subordinate institutions);

12.
   Vides aizsardzības un reģionālās attīstības ministrija un tās padotībā esošās iestādes (Ministry of Environmental Protection and Regional Development and subordinate institutions);

13.
   Zemkopības ministrija un tās padotībā esošās iestādes (Ministry of Agriculture and subordinate institutions); and

14.
   Īpašu uzdevumu ministra sekretariāti un to padotībā esošās iestādes (Ministries for Special Assignments and subordinate institutions);

B.
   Other State Institutions:

1.
   Augstākā tiesa (Supreme Court);

2.
   Centrālā vēlēšanu komisija (Central Election Commission);

3.
   Finanšu un kapitāla tirgus komisija (Financial and Capital Market Commission);

4.
   Latvijas Banka (Bank of Latvia);

5.
   Prokuratūra un tās pārraudzībā esošās iestādes (Prosecutor's Office and institutions under its supervision);

6.
   Saeimas un tās padotībā esošās iestādes (The Parliament and subordinate institutions);

  

7.
   Satversmes tiesa (Constitutional Court);

8.
   Valsts kanceleja un tās pārraudzībā esošās iestādes (State Chancellery and institutions under its supervision);

9.
   Valsts kontrole (State Audit Office);

10.
   Valsts prezidenta kanceleja (Chancellery of the State President); and

11.
   Citas valsts iestādes, kuras nav ministriju padotībā (Other state institutions not subordinate to ministries):

(a)
   Tiesībsarga birojs (Office of the Ombudsman); and

(b)
   Nacionālā radio un televīzijas padome (National Broadcasting Council);

LITHUANIA

1.
   Prezidentūros kanceliarija (Office of the President);

2.
   Seimo kanceliarija (Office of the Seimas) and Seimui atskaitingos institucijos (Institutions Accountable to the Seimas):

(a)
   Lietuvos mokslo taryba (Science Council);

(b)
   Seimo kontrolierių įstaiga (The Seimas Ombudsmen's Office);

(c)
   Valstybės kontrolė (National Audit Office);

  

(d)
   Specialiųjų tyrimų tarnyba (Special Investigation Service);

(e)
   Valstybės saugumo departamentas (State Security Department);

(f)
   Konkurencijos taryba (Competition Council);

(g)
   Lietuvos gyventojų genocido ir rezistencijos tyrimo centras (Genocide and Resistance Research Centre);

(h)
   Vertybinių popierių komisija (Lithuanian Securities Commission);

(i)
   Ryšių reguliavimo tarnyba (Communications Regulatory Authority);

(j)
   Nacionalinė sveikatos taryba (National Health Board);

(k)
   Etninės kultūros globos taryba (Council for the Protection of Ethnic Culture);

(l)
   Lygių galimybių kontrolieriaus tarnyba (Office of Equal Opportunities Ombudsperson);

(m)
   Valstybinė kultūros paveldo komisija (National Cultural Heritage Commission);

(n)
   Vaiko teisių apsaugos kontrolieriaus įstaiga (Children's Rights Ombudsman Institution);

(o)
   Valstybinė kainų ir energetikos kontrolės komisija (State Price Regulation Commission of Energy Resources);

(p)
   Valstybinė lietuvių kalbos komisija (State Commission of the Lithuanian Language);

  

(q)
   Vyriausioji rinkimų komisija (Central Electoral Committee);

(r)
   Vyriausioji tarnybinės etikos komisija (Chief Commission of Official Ethics); and

(s)
   Žurnalistų etikos inspektoriaus tarnyba (Office of the Inspector of Journalists' Ethics);

3.
   Vyriausybės kanceliarija (Office of the Government) and Vyriausybei atskaitingos institucijos (Institutions Accountable to the Government):

(a)
   Ginklų fondas (Weaponry Fund);

(b)
   Informacinės visuomenės plėtros komitetas (Information Society Development Committee);

(c)
   Kūno kultūros ir sporto departamentas (Department of Physical Education and Sports);

(d)
   Lietuvos archyvų departamentas (Lithuanian Archives Department);

(e)
   Mokestinių ginčų komisija (Commission on Tax Disputes);

(f)
   Statistikos departamentas (Department of Statistics);

(g)
   Tautinių mažumų ir išeivijos departamentas (Department of National Minorities and Lithuanians Living Abroad);

(h)
   Valstybinė tabako ir alkoholio kontrolės tarnyba (State Tobacco and Alcohol Control Service);

  

(i)
   Viešųjų pirkimų tarnyba (Public Procurement Office);

(j)
   Valstybinė atominės energetikos saugos inspekcija (State Nuclear Power Safety Inspectorate);

(k)
   Valstybinė duomenų apsaugos inspekcija (State Data Protection Inspectorate);

(l)
   Valstybinė lošimų priežiūros komisija (State Gaming Control Commission);

(m)
   Valstybinė maisto ir veterinarijos tarnyba (State Food and Veterinary Service);

(n)
   Vyriausioji administracinių ginčų komisija (Chief Administrative Disputes Commission);

(o)
   Draudimo priežiūros komisija (Insurance Supervisory Commission);

(p)
   Lietuvos valstybinis mokslo ir studijų fondas (Lithuanian State Science and Studies Foundation);

(q)
   Konstitucinis Teismas (Constitutional Court); and

(r)
   Lietuvos bankas (Bank of Lithuania);

4.
   Aplinkos ministerija (Ministry of Environment) and Įstaigos prie Aplinkos ministerijos (Institutions under the Ministry of Environment):

(a)
   Generalinė miškų urėdija (Directorate General of State Forests);

(b)
   Lietuvos geologijos tarnyba (Geological Survey of Lithuania);

(c)
   Lietuvos hidrometeorologijos tarnyba (Lithuanian Hydrometereological Service);

(d)
   Lietuvos standartizacijos departamentas (Lithuanian Standards Board);

(e)
   Nacionalinis akreditacijos biuras (Lithuanian National Accreditation Bureau);

(f)
   Valstybinė metrologijos tarnyba (State Metrology Service);

(g)
   Valstybinė saugomų teritorijų tarnyba (State Service for Protected Areas); and

(h)
   Valstybinė teritorijų planavimo ir statybos inspekcija (State Territory Planning and construction Inspectorate);

5.
   Finansų ministerija (Ministry of Finance) and
   Įstaigos prie Finansų ministerijos (Institutions under the Ministry of Finance):

(a)
   Muitinės departamentas (Lithuania Customs);

(b)
   Valstybės dokumentų technologinės apsaugos tarnyba (Service of Technological Security of State Documents);

(c)
   Valstybinė mokesčių inspekcija (State Tax Inspectorate); and

(d)
   Finansų ministerijos mokymo centras (Training Centre of the Ministry of Finance);

  

6.
   Krašto apsaugos ministerija (Ministry of National Defence) and Įstaigos prie Krašto apsaugos ministerijos (Institutions under the Ministry of National Defence):

(a)
   Antrasis operatyvinių tarnybų departamentas (Second Investigation Department);

(b)
   Centralizuota finansų ir turto tarnyba (Centralised Finance and Property Service);

(c)
   Karo prievolės administravimo tarnyba (Military Enrolment Administration Service);

(d)
   Krašto apsaugos archyvas (National Defence Archives Service);

(e)
   Krizių valdymo centras (Crisis Management Centre);

(f)
   Mobilizacijos departamentas (Mobilisation Department);

(g)
   Ryšių ir informacinių sistemų tarnyba (Communication and Information Systems Service);

(h)
   Infrastruktūros plėtros departamentas (Infrastructure Development Department);

(i)
   Valstybinis pilietinio pasipriešinimo rengimo centras (Civil Resistance Centre);

(j)
   Lietuvos kariuomenė (Lithuanian Armed Forces); and

(k)
   Krašto apsaugos sistemos kariniai vienetai ir tarnybos (Military Units and Services of the National Defence System);

  

7.
   Kultūros ministerija (Ministry of Culture) and Įstaigos prie Kultūros ministerijos (Institutions under the Ministry of Culture):

(a)
   Kultūros paveldo departamentas (Department for the Lithuanian Cultural Heritage); and

(b)
   Valstybinė kalbos inspekcija (State Language Commission);

8.
   Socialinės apsaugos ir darbo ministerija (Ministry of Social Security and Labour) and Įstaigos prie Socialinės apsaugos ir darbo ministerijos (Institutions under the Ministry of Social Security and Labour):

(a)
   Garantinio fondo administracija (Administration of Guarantee Fund);

(b)
   Valstybės vaiko teisių apsaugos ir įvaikinimo tarnyba (State Child Rights Protection and Adoption Service);

(c)
   Lietuvos darbo birža (Lithuanian Labour Exchange);

(d)
   Lietuvos darbo rinkos mokymo tarnyba (Lithuanian Labour Market Training Authority);

(e)
   Trišalės tarybos sekretoriatas (Tripartite Council Secretariat);

(f)
   Socialinių paslaugų priežiūros departamentas (Social Services Monitoring Department);

(g)
   Darbo inspekcija (Labour Inspectorate);

  

(h)
   Valstybinio socialinio draudimo fondo valdyba (State Social Insurance Fund Board);

(i)
   Neįgalumo ir darbingumo nustatymo tarnyba (Disability and Working Capacity Establishment Service);

(j)
   Ginčų komisija (Disputes Commission);

(k)
   Techninės pagalbos neįgaliesiems centras (State Centre of Compensatory Technique for the Disabled); and

(l)
   Neįgaliųjų reikalų departamentas (Department of the Affairs of the Disabled);

9.
   Susisiekimo ministerija (Ministry of Transport and Communications) and Įstaigos prie Susisiekimo ministerijos (Institutions under the Ministry of Transport and Communications):

(a)
   Lietuvos automobilių kelių direkcija (Lithuanian Road Administration);

(b)
   Valstybinė geležinkelio inspekcija (State Railway Inspectorate);

(c)
   Valstybinė kelių transporto inspekcija (State Road Transport Inspectorate); and

(d)
   Pasienio kontrolės punktų direkcija (Border Control Points Directorate);

10.
   Sveikatos apsaugos ministerija (Ministry of Health) and Įstaigos prie Sveikatos apsaugos ministerijos (Institutions under the Ministry of Health):

(a)
   Valstybinė akreditavimo sveikatos priežiūros veiklai tarnyba (State Health Care Accreditation Agency);

  

(b)
   Valstybinė ligonių kasa (State Patient Fund);

(c)
   Valstybinė medicininio audito inspekcija (State Medical Audit Inspectorate);

(d)
   Valstybinė vaistų kontrolės tarnyba (State Medicines Control Agency);

(e)
   Valstybinė teismo psichiatrijos ir narkologijos tarnyba (Lithuanian Forensic Psychiatry and Narcology Service);

(f)
   Valstybinė visuomenės sveikatos priežiūros tarnyba (State Public Health Service);

(g)
   Farmacijos departamentas (Department of Pharmacy);

(h)
   Sveikatos apsaugos ministerijos Ekstremalių sveikatai situacijų centras (Health Emergency Centre of the Ministry of Health);

(i)
   Lietuvos bioetikos komitetas (Lithuanian Bioethics Committee); and

(j)
   Radiacinės saugos centras (Radiation Protection Centre);

11.
   Švietimo ir mokslo ministerija (Ministry of Education and Science) and Įstaigos prie Švietimo ir mokslo ministerijos (Institutions under the Ministry of Education and Science):

(a)
   Nacionalinis egzaminų centras (National Examination Centre); and

(b)
   Studijų kokybės vertinimo centras (Centre for Quality Assessment in Higher Education);

  

12.
   Teisingumo ministerija (Ministry of Justice) and Įstaigos prie Teisingumo ministerijos (Institutions under the Ministry of Justice):

(a)
   Kalėjimų departamentas (Department of Imprisonment Establishments);

(b)
   Nacionalinė vartotojų teisių apsaugos taryba (National Consumer Rights Protection Board); and

(c)
   Europos teisės departamentas (European Law Department);

13.
   Ūkio ministerija (Ministry of Economy)andĮstaigos prie Ūkio ministerijos (Institutions under the Ministry of Economy):

(a)
    Įmonių bankroto valdymo departamentas (Enterprise Bankruptcy Management Department);

(b)
   Valstybinė energetikos inspekcija (State Energy Inspectorate);

(c)
   Valstybinė ne maisto produktų inspekcija (State Non Food Products Inspectorate); and

(d)
   Valstybinis turizmo departamentas (Lithuanian State Department of Tourism);

14.
   Užsienio reikalų ministerija (Ministry of Foreign Affairs):

(a)
   Diplomatinės atstovybės ir konsulinės įstaigos užsienyje bei atstovybės prie tarptautinių organizacijų (Diplomatic Missions and Consular as well as Representations to International Organisations);

  

15.
   Vidaus reikalų ministerija (Ministry of the Interior) and Įstaigos prie Vidaus reikalų ministerijos (Institutions under the Ministry of the Interior):

(a)
   Asmens dokumentų išrašymo centras (Personalisation of Identity Documents Centre);

(b)
   Finansinių nusikaltimų tyrimo tarnyba (Financial Crime Investigation Service);

(c)
   Gyventojų registro tarnyba (Residents' Register Service);

(d)
   Policijos departamentas (Police Department);

(e)
   Priešgaisrinės apsaugos ir gelbėjimo departamentas (Fire-Prevention and Rescue Department);

(f)
   Turto valdymo ir ūkio departamentas (Property Management and Economics Department);

(g)
   Vadovybės apsaugos departamentas (VIP Protection Department);

(h)
   Valstybės sienos apsaugos tarnyba (State Border Guard Department);

(i)
   Valstybės tarnybos departamentas (Civil Service Department);

(j)
   Informatikos ir ryšių departamentas (IT and Communications Department);

(k)
   Migracijos departamentas (Migration Department);

(l)
   Sveikatos priežiūros tarnyba (Health Care Department); and

  

(m)
   Bendrasis pagalbos centras (Emergency Response Centre);

16.
   Žemės ūkio ministerija (Ministry of Agriculture) and Įstaigos prie Žemės ūkio ministerijos (Institutions under the Ministry of Agriculture):

(a)
   Nacionalinė mokėjimo agentūra (National Paying Agency);

(b)
   Nacionalinė žemės tarnyba (National Land Service);

(c)
   Valstybinė augalų apsaugos tarnyba (State Plant Protection Service);

(d)
   Valstybinė gyvulių veislininkystės priežiūros tarnyba (State Animal Breeding Supervision Service);

(e)
   Valstybinė sėklų ir grūdų tarnyba (State Seed and Grain Service); and

(f)
   Žuvininkystės departamentas (Fisheries Department);

17.
   Teismai (Courts):

(a)
   Lietuvos Aukščiausiasis Teismas (The Supreme Court of Lithuania);

(b)
   Lietuvos apeliacinis teismas (The Court of Appeal of Lithuania);

(c)
   Lietuvos vyriausiasis administracinis teismas (The Supreme Administrative Court of Lithuania);

(d)
   Apygardų teismai (County courts);

(e)
   Apygardų administraciniai teismai (County administrative courts);

(f)
   Apylinkių teismai (District courts);

(g)
   Nacionalinė teismų administracija (National Courts Administration); and

(h)
   Generalinė prokuratūra (The Prosecutor's Office).

LUXEMBOURG

1.
   Ministère des Affaires Étrangères et de l'Immigration: Direction de la Défense (Armée);

2.
   Ministère de l'Agriculture, de la Viticulture et du Développement Rural: Administration des Services Techniques de l'Agriculture;

3.
   Ministère de l'Éducation nationale et de la Formation professionnelle: Lycée d'Enseignement Secondaire et d'Enseignement Secondaire Technique;

4.
   Ministère de l'Environnement: Administration de l'Environnement;

5.
   Ministère de la Famille et de l'Intégration: Maisons de retraite;

6.
   Ministère de la Fonction publique et de la Réforme administrative: Service Central des Imprimés et des Fournitures de l'État – Centre des Technologies de l'informatique de l'État;

7.
   Ministère de l'Intérieur et de l'Aménagement du territoire: Police Grand-Ducale Luxembourg– Inspection générale de Police;

  

8.
   Ministère de la Justice: Établissements Pénitentiaires;

9.
   Ministère de la Santé: Centre hospitalier neuropsychiatrique; and

10.
   Ministère des Travaux publics: Bâtiments Publics – Ponts et Chaussées.

HUNGARY

1.
   Nemzeti Erőforrás Minisztérium (Ministry of National Resources);

2.
   Vidékfejlesztési Minisztérium (Ministry of Rural Development);

3.
   Nemzeti Fejlesztési Minisztérium (Ministry of National Development);

4.
   Honvédelmi Minisztérium (Ministry of Defence);

5.
   Közigazgatási és Igazságügyi Minisztérium (Ministry of Public Administration and Justice);

6.
   Nemzetgazdasági Minisztérium (Ministry for National Economy);

7.
   Külügyminisztérium (Ministry of Foreign Affairs);

8.
   Miniszterelnöki Hivatal (Prime Minister's Office);

9.
   Belügyminisztérium (Ministry of Internal Affairs); and

10.
   Központi Szolgáltatási Főigazgatóság (Central Services Directorate).

  

MALTA

1.
   Uffiċċju tal-Prim Ministru (Office of the Prime Minister);

2.
   Ministeru għall-Familja u Solidarjeta' Soċjali (Ministry for the Family and Social Solidarity);

3.
   Ministeru ta' l-Edukazzjoni Zghazagh u Impjieg (Ministry for Education Youth and Employment);

4.
   Ministeru tal-Finanzi (Ministry of Finance);

5.
   Ministeru tar-Riżorsi u l-Infrastruttura (Ministry for Resources and Infrastructure);

6.
   Ministeru tat-Turiżmu u Kultura (Ministry for Tourism and Culture);

7.
   Ministeru tal-Ġustizzja u l-Intern (Ministry for Justice and Home Affairs);

8.
   Ministeru għall-Affarijiet Rurali u l-Ambjent (Ministry for Rural Affairs and the Environment);

9.
   Ministeru għal Għawdex (Ministry for Gozo);

10.
   Ministeru tas-Saħħa, l-Anzjani u Kura fil-Kommunita' (Ministry of Health, the Elderly and Community Care);

11.
   Ministeru ta' l-Affarijiet Barranin (Ministry of Foreign Affairs);

12.
   Ministeru għall-Investimenti, Industrija u Teknologija ta' Informazzjoni (Ministry for Investment, Industry and Information Technology);

13.
   Ministeru għall-Kompetittivà u Komunikazzjoni (Ministry for Competitiveness and Communications);

14.
   Ministeru għall-Iżvilupp Urban u Toroq (Ministry for Urban Development and Roads);

15.
   L-Uffiċċju tal-President (Office of the President); and

16.
   Uffiċċju ta 'l-iskrivan tal-Kamra tad-Deputati (Office of the Clerk of the House of Representatives).

THE NETHERLANDS

1.
   Ministerie van Algemene Zaken (Ministry of General Affairs):

(a)
   Bestuursdepartement (Central policy and staff departments);

(b)
   Bureau van de Wetenschappelijke Raad voor het Regeringsbeleid (Advisory Council on Government Policy); and

(c)
   Rijksvoorlichtingsdienst (The Netherlands Government Information Service);

2.
   Ministerie van Binnenlandse Zaken en Koninkrijksrelaties (Ministry of the Interior):

(a)
   Bestuursdepartement (Central policy and staff departments);

  

(b)
   Centrale Archiefselectiedienst - CAS (Central Records Selection Service);

(c)
   Algemene Inlichtingen- en Veiligheidsdienst - AIVD (General Intelligence and Security Service);

(d)
   Agentschap Basisadministratie Persoonsgegevens en Reisdocumenten - BPR (Personnel Records and Travel Documents Agency); and

(e)
   Agentschap Korps Landelijke Politiediensten (National Police Services Agency);

3.
   Ministerie van Buitenlandse Zaken (Ministry of Foreign Affairs):

(a)
   Directoraat-generaal Regiobeleid en Consulaire Zaken - DGRC (Directorate-general for Regional Policy and Consular Affairs);

(b)
   Directoraat-generaal Politieke Zaken - DGPZ (Directorate-general for Political Affairs);

(c)
   Directoraat-generaal Internationale Samenwerking – DGIS (Directorate-general for International Cooperation);

(d)
   Directoraat-generaal Europese Samenwerking - DGES (Directorate-general for European Cooperation);

(e)
   Centrum tot Bevordering van de Import uit Ontwikkelingslanden - CBI (Centre for the Promotion of Imports from Developing Countries);

(f)
   Centrale diensten ressorterend onder S/PlvS (Support services falling under the Secretary-General and Deputy Secretary-General); and

  

(g)
   Buitenlandse Posten - ieder afzonderlijk (the various Foreign Missions);

4.
   Ministerie van Defensie (Ministry of Defence):

(a)
   Bestuursdepartement (Central policy and staff departments);

(b)
   Commando Diensten Centra - CDC (Support Command);

(c)
   Defensie Telematica Organisatie - DTO (Defence Telematics Organisation);

(d)
   Centrale directie van de Defensie Vastgoed Dienst (Defence Real Estate Service, Central Directorate);

(e)
   De afzonderlijke regionale directies van de Defensie Vastgoed Dienst (Defence Real Estate Service, Regional Directorates);

(f)
   Defensie Materieel Organisatie - DMO (Defence Material Organisation);

(g)
   Landelijk Bevoorradingsbedrijf van de Defensie Materieel Organisatie (National Supply Agency of the Defence Material Organisation);

(h)
   Logistiek Centrum van de Defensie Materieel Organisatie (Logistic Centre of the Defence Material Organisation);

(i)
   Marinebedrijf van de Defensie Materieel Organisatie (Maintenance Establishment of the Defence Material Organisation); and

(j)
   Defensie Pijpleiding Organisatie - DPO (Defence Pipeline Organisation);

  

5.
   Ministerie van Economische Zaken (Ministry of Economic Affairs):

(a)
   Bestuursdepartement (Central policy and staff departments);

(b)
   Centraal Planbureau - CPB (Netherlands Bureau for Economic Policy Analyses);

(c)
   Bureau voor de Industriële Eigendom - BIE (Industrial Property Office);

(d)
   SenterNovem (SenterNovem – Agency for sustainable innovation);

(e)
   Staatstoezicht op de Mijnen - SodM (State Supervision of Mines);

(f)
   Nederlandse Mededingingsautoriteit - NMa (Netherlands Competition Authority);

(g)
   Economische Voorlichtingsdienst - EVD (Netherlands Foreign Trade Agency);

(h)
   Agentschap Telecom (Radiocommunications Agency);

(i)
   Kenniscentrum Professioneel & Innovatief Aanbesteden, Netwerk voor Overheidsopdrachtgevers - PIANOo (Professional and innovative procurement, network for contracting authorities); and

(j)
   Octrooicentrum Nederland (Netherlands Patent Office);

6.
   Ministerie van Financiën (Ministry of Finance):

(a)
   Bestuursdepartement (Central policy and staff departments);

(b)
   Belastingdienst Automatiseringscentrum (Tax and Custom Computer and Software Centre);

(c)
   Belastingdienst (Tax and Customs Administration);

(d)
   De afzonderlijke Directies der Rijksbelastingen (The various Divisions of the Tax and Customs Administration throughout the Netherlands);

(e)
   Fiscale Inlichtingen- en Opsporingsdienst - incl. Economische Controle dienst - ECD (Fiscal Information and Investigation Service - the Economic Investigation Service included);

(f)
   Belastingdienst Opleidingen (Tax and Customs Training Centre); and

(g)
   Dienst der Domeinen (State Property Service);

7.
   Ministerie van Justitie (Ministry of Justice):

(a)
   Bestuursdepartement (Central policy and staff departments);

(b)
   Dienst Justitiële Inrichtingen (Correctional Institutions Agency);

(c)
   Raad voor de Kinderbescherming (Child Care and Protection Agency);

(d)
   Centraal Justitie Incasso Bureau (Central Fine Collection Agency);

(e)
   Openbaar Ministerie (Public Prosecution Service);

  

(f)
   Immigratie en Naturalisatiedienst (Immigration and Naturalisation Service); and

(g)
   Nederlands Forensisch Instituut (Netherlands Forensic Institute);

8.
   Ministerie van Landbouw, Natuur en Voedselkwaliteit (Ministry of Agriculture, Nature and Food Quality):

(a)
   Bestuursdepartement (Central policy and staff departments);

(b)
   Dienst Regelingen - DR (National Service for the Implementation of Regulations (Agency);

(c)
   Agentschap Plantenziektenkundige Dienst - PD (Plant Protection Service (Agency));

(d)
   Algemene Inspectiedienst - AID (General Inspection Service);

(e)
   Dienst Landelijk Gebied - DLG (Government Service for Sustainable Rural Development); and

(f)
   Voedsel en Waren Autoriteit - VWA (Food and Consumer Product Safety Authority);

9.
   Ministerie van Onderwijs, Cultuur en Wetenschappen (Ministry of Education, Culture and Science):

(a)
   Bestuursdepartement (Central policy and staff departments);

(b)
   Inspectie van het Onderwijs (Inspectorate of Education);

  

(c)
   Erfgoedinspectie (Inspectorate of Heritage);

(d)
   Centrale Financiën Instellingen (Central Funding of Institutions Agency);

(e)
   Nationaal Archief (National Archives);

(f)
   Adviesraad voor Wetenschaps- en Technologiebeleid (Advisory Council for Science and Technology Policy);

(g)
   Onderwijsraad (Education Council); and

(h)
   Raad voor Cultuur (Council for Culture);

10.
   Ministerie van Sociale Zaken en Werkgelegenheid (Ministry of Social Affairs and Employment):

(a)
   Bestuursdepartement (Central policy and staff departments);

(b)
   Inspectie Werk en Inkomen (the Work and Income Inspectorate); and

(c)
   Agentschap SZW (SZW Agency);

11.
   Ministerie van Verkeer en Waterstaat (Ministry of Transport, Public Works and Watermanagement):

(a)
   Bestuursdepartement (Central policy and staff departments);

  

(b)
   Directoraat-Generaal Transport en Luchtvaart (Directorate-General for Transport and Civil Aviation);

(c)
   Directoraat-generaal Personenvervoer (Directorate-General for Passenger Transport);

(d)
   Directoraat-generaal Water (Directorate-General for Water Affairs);

(e)
   Centrale diensten (Central Services);

(f)
   Shared services Organisatie Verkeer en Watersaat (Shared services Organisation Transport and Water management);

(g)
   Koninklijke Nederlandse Meteorologisch Instituut KNMI (Royal Netherlands Meteorological Institute);

(h)
   Rijkswaterstaat, Bestuur (Public Works and Water Management, Board);

(i)
   De afzonderlijke regionale Diensten van Rijkswaterstaat (Each individual regional service of the Directorate-general of Public Works and Water Management);

(j)
   De afzonderlijke specialistische diensten van Rijkswaterstaat (Each individual specialist service of the Directorate-general of Public Works and Water Management);

(k)
   Adviesdienst Geo-Informatie en ICT (Advisory Council for Geo-information and ICT);

(l)
   Adviesdienst Verkeer en Vervoer - AVV (Advisory Council for Traffic and Transport);

  

(m)
   Bouwdienst (Service for Construction);

(n)
   Rijksinstituut voor Kust en Zee - RIKZ (National Institute for Coastal and Marine Management);

(o)
   Rijksinstituut voor Integraal Zoetwaterbeheer en Afvalwaterbehandeling - RIZA (National Institute for Sweet Water Management and Water Treatment);

(p)
   Toezichthouder Beheer Eenheid Lucht (Management Unit "Air");

(q)
   Toezichthouder Beheer Eenheid Water (Management Unit "Water"); and

(r)
   Toezichthouder Beheer Eenheid Land (Management Unit "Land");

12.
   Ministerie van Volkshuisvesting, Ruimtelijke Ordening en Milieubeheer (Ministry for Housing, Spatial Planning and the Environment):

(a)
   Bestuursdepartement (Central policy and staff departments);

(b)
   Directoraat-generaal Wonen, Wijken en Integratie (Directorate-General for Housing, Communities and Integration);

(c)
   Directoraat-generaal Ruimte (Directorate-General for Spatial Policy);

(d)
   Directoraat-general Milieubeheer (Directorate-General for Environmental Protection);

(e)
   Rijksgebouwendienst (Government Buildings Agency); and

  

(f)
   VROM Inspectie (Inspectorate);

13.
   Ministerie van Volksgezondheid, Welzijn en Sport (Ministry of Health, Welfare and Sports):

(a)
   Bestuursdepartement (Central policy and staff departments);

(b)
   Inspectie Gezondheidsbescherming, Waren en Veterinaire Zaken (Inspectorate for Health Protection and Veterinary Public Health);

(c)
   Inspectie Gezondheidszorg (Health Care Inspectorate);

(d)
   Inspectie Jeugdhulpverlening en Jeugdbescherming (Youth Services and Youth Protection Inspectorate);

(e)
   Rijksinstituut voor de Volksgezondheid en Milieu - RIVM (National Institute of Public Health and Environment);

(f)
   Sociaal en Cultureel Planbureau (Social and Cultural Planning Office); and

(g)
   Agentschap t.b.v. het College ter Beoordeling van Geneesmiddelen (Medicines Evaluation Board Agency);

14.
   Tweede Kamer der Staten-Generaal (Second Chamber of the States General);

15.
   Eerste Kamer der Staten-Generaal (First Chamber of the States General);

16.
   Raad van State (Council of State);

  

17.
   Algemene Rekenkamer (Netherlands Court of Audit);

18.
   Nationale Ombudsman (National Ombudsman);

19.
   Kanselarij der Nederlandse Orden (Chancellery of the Netherlands Order);

20.
   Kabinet der Koningin (Queen's Cabinet); and

21.
   Raad voor de Rechtspraak en de Rechtbanken (Judicial Management and Advisory Board and Courts of Law).

AUSTRIA

1.
   Present coverage of entities:

(a)
   Bundeskanzleramt (Federal Chancellery);

(b)
   Bundesministerium für europäische und internationale Angelegenheiten (Federal Ministry for european and international Affairs);

(c)
   Bundesministerium für Finanzen (Federal Ministry of Finance);

(d)
   Bundesministerium für Gesundheit (Federal Ministry of Health);

(e)
   Bundesministerium für Inneres (Federal Ministry of Interior);

(f)
   Bundesministerium für Justiz (Federal Ministry of Justice);

  

(g)
   Bundesministerium für Landesverteidigung und Sport (Federal Ministry of Defence and Sport);

(h)
   Bundesministerium für Land- und Forstwirtschaft, Umwelt und Wasserwirtschaft (Federal Ministry for Agriculture and Forestry, the Environment and Water Management);

(i)
   Bundesministerium für Arbeit, Soziales und Konsumentenschutz (Federal Ministry for Employment, Social Affairs and Consumer Protection);

(j)
   Bundesministerium für Unterricht, Kunst und Kultur (Federal Ministry for Education, Art and Culture);

(k)
   Bundesministerium für Verkehr, Innovation und Technologie (Federal Ministry for Transport, Innovation and Technology);

(l)
   Bundesministerium für Wirtschaft, Familie und Jugend (Federal Ministry for Economic Affairs, Family and Youth);

(m)
   Bundesministerium für Wissenschaft und Forschung (Federal Ministry for Science and Research);

(n)
   Bundesamt für Eich- und Vermessungswesen (Federal Office for Calibration and Measurement);

(o)
   Österreichische Forschungs- und Prüfzentrum Arsenal Gesellschaft m.b.H (Austrian Research and Test Centre Arsenal Ltd);

  

(p)
   Bundesanstalt für Verkehr (Federal Institute for Traffic);

(q)
   Bundesbeschaffung G.m.b.H (Federal Procurement Ltd); and

(r)
   Bundesrechenzentrum G.m.b.H (Federal Data Processing Centre Ltd); and

2.
   All other central public authorities including their regional and local sub-divisions provided that they do not have an industrial or commercial character.

POLAND

1.
   Kancelaria Prezydenta RP (Chancellery of the President);

2.
   Kancelaria Sejmu RP (Chancellery of the Sejm);

3.
   Kancelaria Senatu RP (Chancellery of the Senate);

4.
   Kancelaria Prezesa Rady Ministrów (Chancellery of the Prime Minister);

5.
   Sąd Najwyższy (Supreme Court);

6.
   Naczelny Sąd Administracyjny (Supreme Administrative Court);

7.
   Trybunat Konstytucyjny (Constitutional Court);

8.
   Najwyższa Izba Kontroli (Supreme Chamber of Control);

9.
   Biuro Rzecznika Praw Obywatelskich (Office of the Human Rights Defender);

10.
   Biuro Rzecznika Praw Dziecka (Office of the Children's Rights Ombudsman);

11.
   Ministerstwo Pracy i Polityki Społecznej (Ministry of Labour and Social Policy);

12.
   Ministerstwo Finansów (Ministry of Finance);

13.
   Ministerstwo Gospodarki (Ministry of Economy);

14.
   Ministerstwo Rozwoju Regionalnego (Ministry of Regional Development);

15.
   Ministerstwo Kultury i Dziedzictwa Narodowego (Ministry of Culture and National Heritage);

16.
   Ministerstwo Edukacji Narodowej (Ministry of National Education);

17.
   Ministerstwo Obrony Narodowej (Ministry of National Defence);

18.
   Ministerstwo Rolnictwa i Rozwoju Wsi (Ministry of Agriculture and Rural Development);

19.
   Ministerstwo Skarbu Państwa (Ministry of the State Treasury);

20.
   Ministerstwo Sprawiedliwości (Ministry of Justice);

  

21.
   Ministerstwo Transportu, Budownictwa i Gospodarki Morskiej (Ministry of Transport, Construction and Maritime Economy);

22.
   Ministerstwo Nauki i Szkolnictwa Wyższego (Ministry of Science and Higher Education);

23.
   Ministerstwo Środowiska (Ministry of Environment);

24.
   Ministerstwo Spraw Wewnętrznych (Ministry of Internal Affairs);

25.
   Ministrestwo Administracji i Cyfryzacji (Ministry of Administration and Digitisation);

26.
   Ministerstwo Spraw Zagranicznych (Ministry of Foreign Affairs);

27.
   Ministerstwo Zdrowia (Ministry of Health);

28.
   Ministerstwo Sportu i Turystyki (Ministry of Sport and Tourism);

29.
   Urząd Patentowy Rzeczypospolitej Polskiej (Patent Office of the Republic of Poland);

30.
   Urząd Regulacji Energetyki (The Energy Regulatory Authority of Poland);

31.
   Urząd do Spraw Kombatantów i Osób Represjonowanych (Office for Military Veterans and Victims of Repression);

32.
   Urząd Transportu Kolejowego (Office for Railroad Transport);

33.
   Urząd do Spraw Cudzoziemców (Office for Foreigners);

  

34.
   Urząd Zamówień Publicznych (Public Procurement Office);

35.
   Urząd Ochrony Konkurencji i Konsumentów (Office for Competition and Consumer Protection);

36.
   Urząd Lotnictwa Cywilnego (Civil Aviation Office);

37.
   Urząd Komunikacji Elektronicznej (Office of Electronic Communication);

38.
   Wyższy Urząd Górniczy (State Mining Authority);

39.
   Główny Urząd Miar (Main Office of Measures);

40.
   Główny Urząd Geodezji i Kartografii (The Main Office of Geodesy and Cartography);

41.
   Główny Urząd Nadzoru Budowlanego (The General Office of Building Control);

42.
   Główny Urząd Statystyczny (Main Statistical Office);

43.
   Krajowa Rada Radiofonii i Telewizji (National Broadcasting Council);

44.
   Generalny Inspektor Ochrony Danych Osobowych (Inspector-General for the Protection of Personal Data);

45.
   Państwowa Komisja Wyborcza (State Election Commission);

46.
   Państwowa Inspekcja Pracy (National Labour Inspectorate);

47.
   Rządowe Centrum Legislacji (Government Legislation Centre);

48.
   Narodowy Fundusz Zdrowia (National Health Fund);

49.
   Polska Akademia Nauk (Polish Academy of Science);

50.
   Polskie Centrum Akredytacji (Polish Accreditation Centre);

51.
   Polskie Centrum Badań i Certyfikacji (Polish Centre for Testing and Certification);

52.
   Polski Komitet Normalizacyjny (Polish Committee for Standardisation);

53.
   Zakład Ubezpieczeń Społecznych (Social Insurance Institution);

54.
   Komisja Nadzoru Finansowego (Polish Financial Supervision Authority);

55.
   Naczelna Dyrekcja Archiwów Państwowych (Head Office of State Archives);

56.
   Kasa Rolniczego Ubezpieczenia Społecznego (Agricultural Social Insurance Fund);

57.
   Generalna Dyrekcja Dróg Krajowych i Autostrad (The General-Directorate of National Roads and Motorways);

58.
   Główny Inspektorat Ochrony Roślin i Nasiennictwa (The Main Inspectorate for the Inspection of Plant and Seeds Protection);

59.
   Komenda Główna Państwowej Straży Pożarnej (The National Headquarters of the State Fire-Service);

  

60.
   Komenda Główna Policji (Polish National Police);

61.
   Komenda Główna Straży Granicznej (The Chief Boarder Guards Command);

62.
   Główny Inspektorat Jakości Handlowej Artykułów Rolno-Spożywczych (The Main Inspectorate of Commercial Quality of Agri-Food Products);

63.
   Główny Inspektorat Ochrony Środowiska (The Main Inspectorate for Environment Protection);

64.
   Główny Inspektorat Transportu Drogowego (Main Inspectorate of Road Transport);

65.
   Główny Inspektorat Farmaceutyczny (Main Pharmaceutical Inspectorate);

66.
   Główny Inspektorat Sanitarny (Main Sanitary Inspectorate);

67.
   Główny Inspektorat Weterynarii (The Main Veterinary Inspectorate);

68.
   Agencja Bezpieczeństwa Wewnętrznego (Internal Security Agency);

69.
   Agencja Wywiadu (Foreign Intelligence Agency);

70.
   Agencja Mienia Wojskowego (Agency for Military Property);

71.
   Agencja Restrukturyzacji i Modernizacji Rolnictwa (Agency for Restructuring and Modernisation of Agriculture);

72.
   Agencja Rynku Rolnego (Agriculture Market Agency);

  

73.
   Agencja Nieruchomości Rolnych (Agricultural Property Agency);

74.
   Państwowa Agencja Atomistyki (National Atomic Energy Agency);

75.
   Narodowy Bank Polski (National Bank of Poland);

76.
   Narodowy Fundusz Ochrony Środowiska i Gospodarki Wodnej (The National Fund for Environmental Protection and Water Management);

77.
   Państwowy Fundusz Rehabilitacji Osób Niepełnosprawnych (National Disabled Persons Rehabilitation Fund); and

78.
   Instytut Pamięci Narodowej - Komisja Ścigania Zbrodni Przeciwko Narodowi Polskiemu (National Remembrance Institute - Commission for Prosecution of Crimes Against the Polish Nation).

PORTUGAL

1.
   Presidência do Conselho de Ministros (Presidency of the Council of Ministers);

2.
   Ministério das Finanças (Ministry of Finance);

3.
   Ministério da Defesa Nacional (Ministry of Defence);

4.
   Ministério dos Negócios Estrangeiros e das Comunidades Portuguesas (Ministry of Foreign Affairs and Portuguese Communities);

  

5.
   Ministério da Administração Interna (Ministry of Internal Affairs);

6.
   Ministério da Justiça (Ministry of Justice);

7.
   Ministério da Economia (Ministry of Economy);

8.
   Ministério da Agricultura, Desenvolvimento Rural e Pescas (Ministry of Agriculture, Rural Development and Fishing);

9.
   Ministério da Educação (Ministry of Education);

10.
   Ministério da Ciência e do Ensino Superior (Ministry of Science and University Education);

11.
   Ministério da Cultura (Ministry of Culture);

12.
   Ministério da Saúde (Ministry of Health);

13.
   Ministério do Trabalho e da Solidariedade Social (Ministry of Labour and Social Solidarity);

14.
   Ministério das Obras Públicas, Transportes e Habitação (Ministry of Public Works, Transports and Housing);

15.
   Ministério das Cidades, Ordenamento do Território e Ambiente (Ministry of Cities, Land Management and Environment);

16.
   Ministério para a Qualificação e o Emprego (Ministry for Qualification and Employment);

17.
   Presidença da Republica (Presidency of the Republic);

18.
   Tribunal Constitucional (Constitutional Court);

19.
   Tribunal de Contas (Court of Auditors); and

20.
   Provedoria de Justiça (Ombudsman).

ROMANIA

1.
   Administraţia Prezidenţială (Presidential Administration);

2.
   Senatul României (Romanian Senate);

3.
   Camera Deputaţilor (Chamber of Deputies);

4.
   Inalta Curte de Casaţie şi Justiţie (Supreme Court);

5.
   Curtea Constituţională (Constitutional Court);

6.
   Consiliul Legislativ (Legislative Council);

7.
   Curtea de Conturi (Court of Accounts);

8.
   Consiliul Superior al Magistraturii (Superior Council of Magistracy);

9.
   Parchetul de pe lângă Înalta Curte de Casaţie şi Justiţie (Prosecutor's Office Attached to the Supreme Court);

  

10.
   Secretariatul General al Guvernului (General Secretariat of the Government);

11.
   Cancelaria primului ministru (Chancellery of the Prime Minister);

12.
   Ministerul Afacerilor Externe (Ministry of Foreign Affairs);

13.
   Ministerul Economiei şi Finanţelor (Ministry of Economy and Finance);

14.
   Ministerul Justiţiei (Ministry of Justice);

15.
   Ministerul Apărării (Ministry of Defence);

16.
   Ministerul Internelor şi Reformei Administrative (Ministry of Interior and Administration Reform);

17.
   Ministerul Muncii, Familiei şi Egalităţii de Sanse (Ministry of Labor and Equal Opportunities);

18.
   Ministerul pentru Intreprinderi Mici şi Mijlocii, Comerţ, Turism şi Profesii Liberale (Ministry for Small and Medium-Sized Enterprises, Trade, Tourism and Liberal Professions);

19.
   Ministerul Agriculturii şi Dezvoltării Rurale (Ministry of Agricultural and Rural Development);

20.
   Ministerul Transporturilor (Ministry of Transport);

21.
   Ministerul Dezvoltării, Lucrărilor Publice şi Locuinţei (Ministry of Development, Public Works and Housing);

  

22.
   Ministerul Educaţiei Cercetării şi Tineretului (Ministry of Education, Research and Youth);

23.
   Ministerul Sănătăţii Publice (Ministry of Public Health);

24.
   Ministerul Culturii şi Cultelor (Ministry of Culture and Religious Affairs);

25.
   Ministerul Comunicaţiilor şi Tehnologiei Informaţiei (Ministry of Communications and Information Technology);

26.
   Ministerul Mediului şi Dezvoltării Durabile (Ministry of Environment and Sustainable Development);

27.
   Serviciul Român de Informaţii (Romanian Intelligence Service);

28.
   Serviciul Român de Informaţii Externe (Romanian Foreign Intelligence Service);

29.
   Serviciul de Protecţie şi Pază (Protection and Guard Service);

30.
   Serviciul de Telecomunicaţii Speciale (Special Telecommunication Service);

31.
   Consiliul Naţional al Audiovizualului (The National Audiovisual Council);

32.
   Direcţia Naţională Anticorupţie (National Anti-corruption Department);

33.
   Inspectoratul General de Poliţie (General Inspectorate of Police);

34.
   Autoritatea Naţională pentru Reglementarea şi Monitorizarea Achiziţiilor Publice (National Authority for Regulation and Monitoring Public Procurement);

  

35.
   Autoritatea Naţională de Reglementare pentru Serviciile Comunitare de Utilităţi Publice - ANRSC (National Authority for Regulating Community Services Public Utilities);

36.
   Autoritatea Naţională Sanitară Veterinară şi pentru Siguranţa Alimentelor (Sanitary Veterinary and Food Safety National Authority);

37.
   Autoritatea Naţională pentru Protecţia Consumatorilor (National Authority for Consumer Protection);

38.
   Autoritatea Navală Română (Romanian Naval Authority);

39.
   Autoritatea Feroviară Română (Romanian Railway Authority);

40.
   Autoritatea Rutieră Română (Romanian Road Authority);

41.
   Autoritatea Naţională pentru Protecţia Drepturilor Copilului-şi Adopţie (National Authority for the Protection of Child Rights and Adoption);

42.
   Autoritatea Naţională pentru Persoanele cu Handicap (National Authority for Disabled Persons);

43.
   Autoritatea Naţională pentru Tineret (National Authority for Youth);

44.
   Autoritatea Naţională pentru Cercetare Stiinţifica (National Authority for Scientific Research);

45.
   Autoritatea Naţională pentru Comunicaţii (National Authority for Communications);

  

46.
   Autoritatea Naţională pentru Serviciile Societăţii Informaţionale (National Authority for Informational Society Services);

47.
   Autoritatea Electorală Permanente (Permanent Electoral Authority);

48.
   Agenţia pentru Strategii Guvernamentale (Agency for Governmental Strategies);

49.
   Agenţia Naţională a Medicamentului (National Medicines Agency);

50.
   Agenţia Naţională pentru Sport (National Agency for Sports);

51.
   Agenţia Naţională pentru Ocuparea Forţei de Muncă (National Agency for Employment);

52.
   Agenţia Naţională de Reglementare în Domeniul Energiei (National Authority for Electrical Energy Regulation);

53.
   Agenţia Română pentru Conservarea Energiei (Romanian Agency for Power Conservation);

54.
   Agenţia Naţională pentru Resurse Minerale (National Agency for Mineral Resources);

55.
   Agenţia Română pentru Investiţii Străine (Romanian Agency for Foreign Investment);

56.
   Agenţia Naţională a Funcţionarilor Publici (National Agency of Public Civil Servants); and

57.
   Agenţia Naţională de Administrare Fiscală (National Agency of Fiscal Administration).

  

SLOVENIA

1.
   Predsednik Republike Slovenije (President of the Republic of Slovenia);

2.
   Državni zbor (The National Assembly);

3.
   Državni svet (The National Council);

4.
   Varuh človekovih pravic (The Ombudsman);

5.
   Ustavno sodišče (The Constitutional Court);

6.
   Računsko sodišče (The Court of Audits);

7.
   Državna revizijska komisja (The National Review Commission);

8.
   Slovenska akademija znanosti in umetnosti (The Slovenian Academy of Science and Art);

9.
   Vladne službe (The Government Services);

10.
   Ministrstvo za finance (Ministry of Finance);

11.
   Ministrstvo za notranje zadeve (Ministry of Internal Affairs);

12.
   Ministrstvo za zunanje zadeve (Ministry of Foreign Affairs);

13.
   Ministrstvo za obrambo (Ministry of Defence);

14.
   Ministrstvo za pravosodje (Ministry of Justice);

15.
   Ministrstvo za gospodarstvo (Ministry of the Economy);

16.
   Ministrstvo za kmetijstvo, gozdarstvo in prehrano (Ministry of Agriculture, Forestry and Food);

17.
   Ministrstvo za promet (Ministry of Transport);

18.
   Ministrstvo za okolje, prostor in energijo (Ministry of Environment, Spatial Planning and Energy);

19.
   Ministrstvo za delo, družino in socialne zadeve (Ministry of Labour, Family and Social Affairs);

20.
   Ministrstvo za zdravje (Ministry of Health);

21.
   Ministrstvo za visoko šolstvo, znanost in tehnogijo (Ministry of Higher Education, Science and Technology);

22.
   Ministrstvo za kulturo (Ministry of Culture);

23.
   Ministerstvo za javno upravo (Ministry of Public Administration);

24.
   Vrhovno sodišče Republike Slovenije (The Supreme Court of the Republic of Slovenia);

25.
   Višja sodišča (Higher Courts);

  

26.
   Okrožna sodišča (District Courts);

27.
   Okrajna sodišča (County Courts);

28.
   Vrhovno tožilstvo Republike Slovenije (The Supreme Prosecutor of the Republic of Slovenia);

29.
   Okrožna državna tožilstva (Districts' State Prosecutors);

30.
   Družbeni pravobranilec Republike Slovenije (Social Attorney of the Republic of Slovenia);

31.
   Državno pravobranilstvo Republike Slovenije (National Attorney of the Republic of Slovenia);

32.
   Upravno sodišče Republike Slovenije (Administrative Court of the Republic of Slovenia);

33.
   Senat za prekrške Republike Slovenije (Senat of Minor Offencesof the Republic of Slovenia);

34.
   Višje delovno in socialno sodišče v Ljubljani (Higher Labour and Social Court);

35.
   Delovna in sodišča (Labour Courts); and

36.
   Upravne note (Local Administrative Units).

  

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:

1.
   Ministerstvo hospodárstva Slovenskej republiky (Ministry of Economy of the Slovak Republic);

2.
   Ministerstvo financií Slovenskej republiky (Ministry of Finance of the Slovak Republic);

3.
   Ministerstvo dopravy, výstavby a regionálneho rozvoja Slovenskej republiky (Ministry of Transport, Construction and Regional Development of the Slovak Republic);

4.
   Ministerstvo pôdohospodárstva a rozvoja vidieka Slovenskej republiky (Ministry of Agriculture and Rural Development of the Slovak Republic);

5.
   Ministerstvo vnútra Slovenskej republiky (Ministry of Interior of the Slovak Republic);

6.
   Ministerstvo obrany Slovenskej republiky (Ministry of Defence of the Slovak Republic);

7.
   Ministerstvo spravodlivosti Slovenskej republiky (Ministry of Justice of the Slovak Republic);

8.
   Ministerstvo zahraničných vecí Slovenskej republiky (Ministry of Foreign Affairs of the Slovak Republic);

9.
   Ministerstvo práce, sociálnych vecí a rodiny Slovenskej republiky (Ministry of Labour, Social Affairs and Family of the Slovak Republic);

  

10.
   Ministerstvo životného prostredia Slovenskej republiky (Ministry of Environment of the Slovak Republic);

11.
   Ministerstvo školstva, vedy, výskumu a športu Slovenskej republiky (Ministry of Education, Science, Research and Sport of the Slovak Republic);

12.
   Ministerstvo kultúry Slovenskej republiky (Ministry of Culture of the Slovak Republic);

13.
   Ministerstvo zdravotníctva Slovenskej republiky (Ministry of Health Service of the Slovak Republic);

14.
   Úrad vlády Slovenskej republiky (The Government Office of the Slovak Republic);

15.
   Protimonopolný úrad Slovenskej republiky (Antimonopoly Office of the Slovak Republic);

16.
   Štatistický úrad Slovenskej republiky (Statistical Office of the Slovak Republic);

17.
   Úrad geodézie, kartografie a katastra Slovenskej republiky (The Office of Land Surveyor, Cartography and Cadastre of the Slovak Republic);

18.
   Úrad pre normalizáciu, metrológiu a skúšobníctvo Slovenskej republiky (Slovak Office of Standards, Metrology and Testing);

19.
   Úrad pre verejné obstarávanie (The Office for Public Procurement);

20.
   Úrad priemyselného vlastníctva Slovenskej republiky (Industrial Property Office of the Slovak Republic);

  

21.
   Národný bezpečnostný úrad (National Security Authority);

22.
   Kancelária Prezidenta Slovenskej republiky (The Office of the President of the Slovak Republic);

23.
   Národná rada Slovenskej republiky (National Council of the Slovak Republic);

24.
   Ústavný súd Slovenskej republiky (Constitutional Court of the Slovak Republic);

25.
   Najvyšší súd Slovenskej republiky (Supreme Court of the Slovak Republic);

26.
   Generálna prokuratúra Slovenskej republiky (Public Prosecution of the Slovak Republic);

27.
   Najvyšší kontrolný úrad Slovenskej republiky (Supreme Audit Office of the Slovak Republic);

28.
   Telekomunikačný úrad Slovenskej republiky (Telecommunications Office of the Slovak Republic);

29.
   Poštový úrad (Postal Regulatory Office);

30.
   Úrad na ochranu osobných údajov (Office for Personal Data Protection);

31.
   Kancelária verejného ochrancu práv (Ombudsman's Office); and

32.
   Úrad pre finančný trh (Office for the Finance Market).

  

FINLAND

1.
   Oikeuskanslerinvirasto – Justitiekanslersämbetet (Office of the Chancellor of Justice);

2.
   Liikenne- ja Viestintäministeriö – Kommunikationsministeriet (Ministry of Transport and Communications):

(a)
   Viestintävirasto – Kommunikationsverket (Finnish Communications Regulatory Authority);

3.
   Maa- ja Metsätalousministeriö – Jord- Och Skogsbruksministeriet (Ministry of Agriculture and Forestry):

(a)
   Elintarviketurvallisuusvirasto – Livsmedelssäkerhetsverket (Finnish Food Safety Authority); and

(b)
   Maanmittauslaitos – Lantmäteriverket (National Land Survey of Finland);

4.
   Oikeusministeriö – Justitieministeriet (Ministry of Justice):

(a)
   Tietosuojavaltuutetun toimisto – Dataombudsmannens byrå (Office of the Data Protection Ombudsman);

(b)
   Tuomioistuimet – Domstolar (Courts of Law);

(c)
   Korkein oikeus – Högsta domstolen (Supreme Court);

(d)
   Korkein hallinto-oikeus – Högsta förvaltningsdomstolen (Supreme Administrative Court);

(e)
   Hovioikeudet – hovrätter (Courts of Appeal);

(f)
   Käräjäoikeudet – tingsrätter (District Courts);

(g)
   Hallinto-oikeudet – förvaltningsdomstolar (Administrative Courts);

(h)
   Markkinaoikeus – Marknadsdomstolen (Market Court);

(i)
   Työtuomioistuin – Arbetsdomstolen (Labour Court);

(j)
   Vakuutusoikeus – Försäkringsdomstolen (Insurance Court);

(k)
   Kuluttajariitalautakunta – Konsumenttvistenämnden (Consumer Complaint Board); and

(l)
   Vankeinhoitolaitos – Fångvårdsväsendet (Prison Service).

5.
   Opetusministeriö – Undervisningsministeriet (Ministry of Education):

(a)
   Opetushallitus – Utbildningsstyrelsen (National Board of Education); and

(b)
   Valtion elokuvatarkastamo – Statens filmgranskningsbyrå (Finnish Board of Film Classification);

  

6.
   Puolustusministeriö – Försvarsministeriet (Ministry of Defence):

(a)
   Puolustusvoimat – Försvarsmakten (Finnish Defence Forces);

7.
   Sisäasiainministeriö – Inrikesministeriet (Ministry of the Interior):

(a)
   Keskusrikospoliisi – Centralkriminalpolisen (Central Criminal Police);

(b)
   Liikkuva poliisi – Rörliga polisen (National Traffic Police);

(c)
   Rajavartiolaitos – Gränsbevakningsväsendet (Frontier Guard); and

(d)
   Valtion turvapaikanhakijoiden vastaanottokeskukset – Statliga förläggningar för asylsökande (Reception Centres for Asylum Seekers);

8.
   Sosiaali- Ja Terveysministeriö – Social- Och Hälsovårdsministeriet (Ministry of Social Affairs and Health):

(a)
   Työttömyysturvalautakunta – Besvärsnämnden för utkomstskyddsärenden (Unemployment Appeal Board);

(b)
   Sosiaaliturvan muutoksenhakulautakunta – Besvärsnämnden för socialtrygghet (Appeal Tribunal);

(c)
   Lääkelaitos – Läkemedelsverket (National Agency for Medicines);

  

(d)
   Terveydenhuollon oikeusturvakeskus – Rättsskyddscentralen för hälsovården (National Authority for Medicolegal Affairs); and

(e)
   Säteilyturvakeskus – Strålsäkerhetscentralen (Finnish Centre for Radiation and Nuclear Safety);

9.
   Työ- Ja Elinkeinoministeriö – Arbets- Och Näringsministeriet (Ministry of Employment and the Economy):

(a)
   Kuluttajavirasto – Konsumentverket (Finnish Consumer Agency);

(b)
   Kilpailuvirasto – Konkurrensverket (Finnish Competition Authority);

(c)
   Patentti- ja rekisterihallitus – Patent- och registerstyrelsen (National Board of Patents and Registration);

(d)
   Valtakunnansovittelijain toimisto – Riksförlikningsmännens byrå (National Conciliators' Office); and

(e)
   Työneuvosto – Arbetsrådet (Labour Council);

10.
   Ulkoasiainministeriö – utrikesministeriet (Ministry for Foreign Affairs);

11.
   Valtioneuvoston kanslia – statsrådets kansli (Prime Minister's Office);

  

12.
   Valtiovarainministeriö – finansministeriet (Ministry of Finance):

(a)
   Valtiokonttori – Statskontoret (State Treasury);

(b)
   Verohallinto – Skatteförvaltningen (Tax Administration);

(c)
   Tullilaitos – Tullverket (Customs); and

(d)
   Väestörekisterikeskus – Befolkningsregistercentralen (Population Register Centre);

13.
   Ympäristöministeriö – Miljöministeriet (Ministry of Environment):

(a)
   Suomen ympäristökeskus - Finlands miljöcentral (Finnish Environment Institute); and

14.
   Valtiontalouden Tarkastusvirasto – Statens Revisionsverk (National Audit Office).

SWEDEN

1.
   Akademien för de fria konsterna (Royal Academy of Fine Arts);

2.
   Allmänna reklamationsnämnden (National Board for Consumer Complaints);

3.
   Arbetsdomstolen (Labour Court);

4.
   Arbetsförmedlingen (Swedish Employment Services);

5.
   Arbetsgivarverk, statens (National Agency for Government Employers);

6.
   Arbetslivsinstitutet (National Institute for Working Life);

7.
   Arbetsmiljöverket (Swedish Work Environment Authority);

8.
   Arkitekturmuseet (Museum of Architecture);

9.
   Ljud och bildarkiv, statens (National Archive of Recorded Sound and Moving Images);

10.
   Barnombudsmannen (The Office of the Childrens' Ombudsman);

11.
   Beredning för utvärdering av medicinsk metodik, statens (Swedish Council on Technology Assessment in Health Care);

12.
   Kungliga Biblioteket (Royal Library);

13.
   Biografbyrå, statens (National Board of Film Censors);

14.
   Biografiskt lexikon, svenskt (Dictionary of Swedish Biography);

15.
   Bokföringsnämnden (Swedish Accounting Standards Board);

16.
   Bolagsverket (Swedish Companies Registration Office);

17.
   Bostadskreditnämnd, statens (BKN) (National Housing Credit Guarantee Board);

18.
   Boverket (National Housing Board);

  

19.
   Brottsförebyggande rådet (National Council for Crime Prevention);

20.
   Brottsoffermyndigheten (Criminal Victim Compensation and Support Authority);

21.
   Centrala studiestödsnämnden (National Board of Student Aid);

22.
   Datainspektionen (Data Inspection Board);

23.
   Departementen (Ministries (Government Departments));

24.
   Domstolsverket (National Courts Administration);

25.
   Elsäkerhetsverket (National Electrical Safety Board);

26.
   Exportkreditnämnden (Export Credits Guarantee Board);

27.
   Finansinspektionen (Financial Supervisory Authority);

28.
   Fiskeriverket (National Board of Fisheries);

29.
   Folkhälsoinstitut, statens (National Institute of Public Health);

30.
   Forskningsrådet för miljö, areella näringar och samhällsbyggande, Formas (Swedish Research Council for Environment);

31.
   Fortifikationsverket (National Fortifications Administration);

  

32.
   Medlingsinstitutet (National Mediation Office);

33.
   Försvarets materielverk (Defence Material Administration);

34.
   Försvarets radioanstalt (National Defence Radio Institute);

35.
   Försvarshistoriska museer, statens (Swedish Museums of Military History);

36.
   Försvarshögskolan (National Defence College);

37.
   Försvarsmakten (The Swedish Armed Forces);

38.
   Försäkringskassan (Social Insurance Office);

39.
   Geologiska undersökning, Sveriges (Geological Survey of Sweden);

40.
   Geotekniska institut, statens (Geotechnical Institute);

41.
   Glesbygdsverket (The National Rural Development Agency);

42.
   Grafiska institutet och institutet för högre kommunikations- och reklamutbildning (Graphic Institute and the Graduate School of Communications);

43.
   Granskningsnämnden för Radio och TV (The Swedish Broadcasting Commission);

44.
   Handelsflottans kultur- och fritidsråd (Swedish Government Seamen's Service);

45.
   Handikappombudsmannen (Ombudsman for the Disabled);

  

46.
   Haverikommission, statens (Board of Accident Investigation);

47.
   Hovrätterna (Courts of Appeal) (6);

48.
   Hyres- och arendenämnder (Regional Rent and Tenancies Tribunals) (12);

49.
   Hälso- och sjukvårdens ansvarsnämnd (Committee on Medical Responsibility);

50.
   Högskoleverket (National Agency for Higher Education);

51.
   Högsta domstolen (Supreme Court);

52.
   Institut för psykosocial miljömedicin, statens (National Institute for Psycho-Social Factors and Health);

53.
   Institut för tillväxtpolitiska studier (National Institute for Regional Studies);

54.
   Institutet för rymdfysik (Swedish Institute of Space Physics);

55.
   Migrationsverket (Swedish Migration Board);

56.
   Jordbruksverk, statens (Swedish Board of Agriculture);

57.
   Justitiekanslern (Office of the Chancellor of Justice);

58.
   Jämställdhetsombudsmannen (Office of the Equal Opportunities Ombudsman);

  

59.
   Kammarkollegiet (National Judicial Board of Public Lands and Funds);

60.
   Kammarrätterna (Administrative Courts of Appeal) (4);

61.
   Kemikalieinspektionen (National Chemicals Inspectorate);

62.
   Kommerskollegium (National Board of Trade);

63.
   Verket för innovationssystem - VINNOVA (Swedish Agency for Innovation Systems);

64.
   Konjunkturinstitutet (National Institute of Economic Research);

65.
   Konkurrensverket (Swedish Competition Authority);

66.
   Konstfack (College of Arts, Crafts and Design);

67.
   Konsthögskolan (College of Fine Arts);

68.
   Nationalmuseum (National Museum of Fine Arts);

69.
   Konstnärsnämnden (Arts Grants Committee);

70.
   Konstråd, statens (National Art Council);

71.
   Konsumentverket (National Board for Consumer Policies);

72.
   Kriminaltekniska laboratorium, statens (National Laboratory of Forensic Science);

  

73.
   Kriminalvården (Prison and Probation Service);

74.
   Kriminalvårdsnämnden (National Parole Board);

75.
   Kronofogdemyndigheten (Swedish Enforcement Authority);

76.
   Kulturråd, statens (National Council for Cultural Affairs);

77.
   Kustbevakningen (Swedish Coast Guard);

78.
   Lantmäteriverket (National Land Survey);

79.
   Livrustkammaren/Skoklosters slott/ Hallwylska museet (Royal Armoury);

80.
   Livsmedelsverk, statens (National Food Administration);

81.
   Lotteriinspektionen (The National Gaming Board);

82.
   Läkemedelsverket (Medical Products Agency);

83.
   Länsrätterna (County Administrative Courts) (24);

84.
   Länsstyrelserna (County Administrative Boards) (24);

85.
   Pensionsverk, statens (National Government Employee and Pensions Board);

86.
   Marknadsdomstolen (Market Court);

  

87.
   Meteorologiska och hydrologiska institut, Sveriges (Swedish Meteorological and Hydrological Institute);

88.
   Moderna museet (Modern Museum);

89.
   Musiksamlingar, statens (Swedish National Collections of Music);

90.
   Naturhistoriska riksmuseet (Museum of Natural History);

91.
   Naturvårdsverket (National Environmental Protection Agency);

92.
   Nordiska Afrikainstitutet (Scandinavian Institute of African Studies);

93.
   Nordiska högskolan för folkhälsovetenskap (Nordic School of Public Health);

94.
   Notarienämnden (Recorders Committee);

95.
   Myndigheten för internationella adoptionsfrågor (Swedish National Board for Intra Country Adoptions);

96.
   Verket för näringslivsutveckling - NUTEK (Swedish Agency for Economic and Regional Growth);

97.
   Ombudsmannen mot etnisk diskriminering (Office of the Ethnic Discrimination Ombudsman);

98.
   Patentbesvärsrätten (Court of Patent Appeals);

  

99.
   Patent- och registreringsverket (Patents and Registration Office);

100.
   Personadressregisternämnd statens, SPAR-nämnden (Swedish Population Address Register Board);

101.
   Polarforskningssekretariatet (Swedish Polar Research Secretariat);

102.
   Presstödsnämnden (Press Subsidies Council);

103.
   Radio- och TV-verket (The Swedish Radio and TV Authority);

104.
   Regeringskansliet (Government Offices);

105.
   Regeringsrätten (Supreme Administrative Court);

106.
   Riksantikvarieämbetet (Central Board of National Antiquities);

107.
   Riksarkivet (National Archives);

108.
   Riksbanken (Bank of Sweden);

109.
   Riksdagsförvaltningen (Parliamentary Administrative Office);

110.
   Riksdagens ombudsmän, JO (The Parliamentary Ombudsmen);

111.
   Riksdagens revisorer (The Parliamentary Auditors);

112.
   Riksgäldskontoret (National Debt Office);

113.
   Rikspolisstyrelsen (National Police Board);

114.
   Riksrevisionen (National Audit Bureau);

115.
   Riksutställningar, Stiftelsen (Travelling Exhibitions Service);

116.
   Rymdstyrelsen (National Space Board);

117.
   Forskningsrådet för arbetsliv och socialvetenskap (Swedish Council for Working Life and Social Research);

118.
   Räddningsverk, statens (National Rescue Services Board);

119.
   Rättshjälpsmyndigheten (Regional Legal-aid Authority);

120.
   Rättsmedicinalverket (National Board of Forensic Medicine);

121.
   Sameskolstyrelsen och sameskolor (Sami (Lapp) School Board, Sami (Lapp) Schools);

122.
   Sjöfartsverket (National Maritime Administration);

123.
   Maritima museer, statens (National Maritime Museums);

124.
   Skatteverket (Swedish Tax Agency);

125.
   Skogsstyrelsen (National Board of Forestry);

126.
   Skolverk, statens (National Agency for Education);

  

127.
   Smittskyddsinstitutet (Swedish Institute for Infectious Disease Control);

128.
   Socialstyrelsen (National Board of Health and Welfare);

129.
   Sprängämnesinspektionen (National Inspectorate of Explosives and Flammables);

130.
   Statistiska centralbyrån (Statistics Sweden);

131.
   Statskontoret (Agency for Administrative Development);

132.
   Strålsäkerhetsmyndigheten (Swedish Radiation Safety Authority);

133.
   Styrelsen för internationellt utvecklings- samarbete, SIDA (Swedish International Development Cooperation Authority);

134.
   Styrelsen för psykologiskt försvar (National Board of Psychological Defence and Conformity Assessment);

135.
   Styrelsen för ackreditering och teknisk kontroll (Swedish Board for Accreditation);

136.
   Svenska Institutet, stiftelsen (Swedish Institute);

137.
   Talboks- och punktskriftsbiblioteket (Library of Talking Books and Braille Publications);

138.
   Tingsrätterna (District and City Courts) (97);

139.
   Tjänsteförslagsnämnden för domstolsväsendet (Judges Nomination Proposal Committee);

  

140.
   Totalförsvarets pliktverk (Armed Forces' Enrolment Board);

141.
   Totalförsvarets forskningsinstitut (Swedish Defence Research Agency);

142.
   Tullverket (Swedish Board of Customs);

143.
   Turistdelegationen (Swedish Tourist Authority);

144.
   Ungdomsstyrelsen (The National Board of Youth Affairs);

145.
   Universitet och högskolor (Universities and University Colleges);

146.
   Utlänningsnämnden (Aliens Appeals Board);

147.
   Utsädeskontroll, statens (National Seed Testing and Certification Institute);

148.
   Vatten- och avloppsnämnd, statens (National Water Supply and Sewage Tribunal);

149.
   Verket för högskoleservice (VHS) (National Agency for Higher Education);

150.
   Verket för näringslivsutveckling (NUTEK) (Swedish Agency for Economic and Regional Development);

151.
   Vetenskapsrådet' (Swedish Research Council);

152.
   Veterinärmedicinska anstalt, statens (National Veterinary Institute);

153.
   Väg- och transportforskningsinstitut, statens (Swedish National Road and Transport Research Institute);

  

154.
   Växtsortnämnd, statens (National Plant Variety Board);

155.
   Åklagarmyndigheten (Swedish Prosecution Authority); and

156.
   Krisberedskapsmyndigheten (Swedish Emergency Management Agency).

Notes to Appendix 12-A-1

1.
   The contracting authorities of Member States of the European Union cover any subordinated entity of those contracting authorities provided it does not have separate legal personality.

2.
   Procurement by entities in the field of defence and security is only covered with regard to non‑sensitive and non-warlike materials listed in Appendix 12-A-4.

3.
   Article 12.25 shall not apply to suppliers and service providers of Argentina referred to in Note 1 of Appendix 12-B-7, regarding the award of contracts in the European Union to suppliers or service providers of Signatory MERCOSUR States other than Argentina which are small or medium-sized enterprises
[3](#footnote3)
 under the law of the European Union until the European Union accepts that Argentina no longer operates differential measures in favour of domestic small and medium-sized enterprises.

Appendix 12-A-2

SUB-CENTRAL GOVERNMENT ENTITIES

1.
   Chapter 12 does not cover any sub-central government entities. However, the European Union stands ready to provide coverage of sub-central government entities under the following conditions:

Notes applicable to Argentina, Brazil and Uruguay:

1.
   If Appendix 12-C-2 and the exceptions in General notes to Appendix 12-C-7 are modified in a manner that ensures satisfactory access to the procurement of Brazil’s central and sub-central entities, Appendix 12-A-2 shall be modified to provide a corresponding level of coverage by the European Union.

2.
   If Argentina or Uruguay provide satisfactory coverage of sub-central entities in accordance with Appendices 12-B-2 and 12-E-2, respectively, this Appendix shall be modified to provide a corresponding level of coverage by the European Union.

3.
   If consultations of Argentina or Uruguay on sub-central level coverage in accordance with Appendices 12-B-2 and 12-E-2, respectively, do not lead to a satisfactory outcome within the deadlines specified therein, the European Union and the Signatory MERCOSUR State whose coverage is not considered satisfactory shall enter into consultations with a view to assessing the consequences for Chapter 12.

Appendix 12-A-3

ALL OTHER ENTITIES

Chapter 12 does not cover other entitites.

  

Appendix 12-A-4

GOODS

1.
   Unless otherwise provided in this Annex and subject to the General Notes in Appendix 12-A-7, Chapter 12 covers the procurement of all goods procured by the procuring entities specified in Appendices 12-A-1 to 12-A-3.

2.
   For goods procured by ministries of defence and agencies for defence or security activities in Belgium, Bulgaria, Czechia, Denmark, Germany, Estonia, Ireland, Greece, Spain, France, Croatia, Italy, Cyprus, Latvia, Lithuania, Luxembourg, Hungary, Malta, the Netherlands, Austria, Poland, Portugal, Romania, Slovenia, Slovakia, Finland and Sweden, Chapter 12 covers only the goods that are described in the Chapters of the Combined Nomenclature (CN) specified below:

Chapter 25:
   
   Salt; sulphur; earths and stone; plastering materials, lime and cement

Chapter 26:
   
   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 or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes

except:

ex 2808: explosives;

ex 2813: explosives;

ex 2814: tear gas;

ex 2825: explosives;

ex 2829: explosives;

ex 2834: explosives;

ex 2844: toxic products;

ex 2845: toxic products;

ex 2847: explosives;

ex 2852: toxic products; or

ex 2853: toxic products.

  

Chapter 29:
   
   Organic chemicals

except:

ex 2904: explosives;

ex 2905: explosives;

ex 2908: explosives;

ex 2909: explosives;

ex 2912: explosives;

ex 2913: explosives;

ex 2914: toxic products;

ex 2915: toxic products;

ex 2916: toxic products;

ex 2920: toxic products;

ex 2921: toxic products;

ex 2922: toxic products;

ex 2933: explosives;

  

ex 2926: toxic products; or

ex 2928: explosives.

Chapter 30:
   
   Pharmaceutical products.

Chapter 31:
   
   Fertilisers.

Chapter 32:
   
   Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes, putty and other mastics; 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, "dental waxes" and dental preparations with a basis of plaster.

Chapter 35:
   
   Albuminoidal substances; modified starches; glues; enzymes.

Chapter 37:
   
   Photographic or cinematographic goods.

Chapter 38:
   
   Miscellaneous chemical products.

except:

ex 3824: toxic products.

  

Chapter 39:
   
   Plastics and articles thereof.

except:

ex 3912: explosives.

Chapter 40:
   
   Rubber and articles thereof.

except:

ex 4011: bullet-proof tyres.

Chapter 41:
   
   Raw hides and skins (other than furskins) and leather.

Chapter 42:
   
   Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm 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 or of other plaiting materials; basketware and wickerwork.

Chapter 47:
   
   Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard.

  

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

Chapter 67:
   
   Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair.

Chapter 68:
   
   Articles of stone, plaster, cement, asbestos, mica or similar materials.

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:
   
   Articles of iron or steel.

Chapter 74:
   
   Copper and articles thereof.

Chapter 75:
   
   Nickel and articles thereof.

  

Chapter 76:
   
   Aluminium 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; cermets; and articles thereof.

Chapter 82:
   
   Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal.

except:

ex 8207: tools of base metal; or

ex 8209: tools and parts thereof of base metal.

Chapter 83:
   
   Miscellaneous articles of base metal.

Chapter 84:
   
   Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof.

except:

8407: engines;

  

8408: engines;

ex 8411: other engines;

ex 8412: other engines;

ex 8458: machinery;

ex 8486: machinery;

ex 8471: automatic data-processing machines;

ex 8473: parts of machines under heading No 8471; or

ex 8401: nuclear reactors.

Chapter 85:
   
   Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles.

except:

ex 8517: telecommunication equipment;

ex 8525: transmission apparatus; or

ex 8527: transmission apparatus.

  

Chapter 86:
   
   Railway or tramway locomotives, rolling stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof, mechanical (including electromechanical) traffic signalling equipment of all kinds.

except:

ex 8601: armoured locomotives, electric;

ex 8603: other armoured locomotives;

ex 8605: wagons; or

ex 8604: repair wagons.

Chapter 87:
   
   Vehicles other than railway or tramway rolling stock, and parts and accessories thereof.

except:

8710: tanks and other armoured vehicles;

8701: tractors;

ex 8702: military vehicles;

ex 8705: breakdown lorries;

  

ex 8711: motorcycles; or

ex 8716: trailers.

Chapter 89:
   
   Ships, boats and floating structures.

except:

ex 8906: warships.

Chapter 90:
   
   Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof.

except:

ex 9005: binoculars;

ex 9013: miscellaneous instruments, lasers;

ex 9014: telemeters;

ex 9028: electrical and electronic measuring instruments;

ex 9030: electrical and electronic measuring instruments;

ex 9031: electrical and electronic measuring instruments;

ex 9012: microscopes;

  

ex 9018: medical instruments;

ex 9019: mechano-therapy appliances;

ex 9021: orthopaedic appliances; or

ex 9022: X-ray apparatus.

Chapter 91:
   
   Clocks and watches and parts thereof.

Chapter 92:
   
   Musical instruments; parts and accessories of such articles.

Chapter 94:
   
   Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like; prefabricated buildings.

except:

ex 9401: aircraft seats.

Chapter 96:
   
   Miscellaneous manufactured articles.

3.
   In relation to Argentina, this Chapter does not cover procurement of the following goods:

(a)
   alimentary complements comprised in CN 2106.90 (Food preparations not elsewhere specified or included) and in CPV 33616 (Vitamins) or 33617 (Mineral Supplements);

  

(b)
   factor VIII concentrate comprised in CN 3002 (Human blood; animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera, other blood fractions and immunological products, whether or not modified or obtained by means of biotechnological processes; vaccines, toxins, cultures of microorganisms (excluding yeasts) and similar products; cell cultures, whether or not modified: – Antisera, other blood fractions and immunological products, whether or not modified or obtained by means of biotechnological processes) and in CPV 336515 (Immune sera and immunoglobulins);

(c)
   interferon beta, peginterferon alfa-2-a, basiliximab (DCI), bevacizumab (DCI), daclizumab (DCI), etanercept (DCI), gemtuzumab ozogamicin (DCI), oprelvekin (DCI), rituximab (DCI), and trastuzumab (DCI); comprised in CN 3002.15 (Immunological products, put up in measured doses or in forms or packings for retail sale) and in CPV 336515 (Immune sera and immunoglobulins) or 33652 (Antineoplastic and immunomodulating agents);

(d)
   vaccines for human medicine comprised in CN 3002.41 and in CPV 336516;

(e)
   Medicaments consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses, not put up in measured doses or in forms or packings for retail sale, comprised in CN 3003 and in CPV 336 (Medicinal products);

(f)
   Medicaments consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale, comprised in CN 3004 and in CPV 336 (Medicinal products);

  

(g)
   Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes, comprised in CN 3005 and in CPV 331411(Dressings; clip, suture, ligature supplies);

(h)
   Pharmaceutical goods specified in note 4 to CHAPTER 30 of the CN nomenclature (and also including blood-grouping reagents;) comprised in CN 3006 and in CPV 331411 (Dressings; clip, suture, ligature supplies), 33696 (Reagents and contrast media), 3369711 (Bone reconstruction cements), 331418 (Dental consumables), 33141623 (First-aid boxes), 3364142 (Chemical contraceptives), or 33695 (other non therapeutic products);

(i)
   Medical, surgical or laboratory sterilisers comprised in CN 8419.20 and in CPV 33191 (Sterilisation, disinfection and hygiene devices);

(j)
   Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electromedical apparatus and sight-testing instruments comprised in CN 9018 and in CPV 331 (Medical equipments);

except those comprised in:

CN 9018.19 (Other instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments);

CN 9018.20 (Ultraviolet or infra-red ray apparatus);

CN 9018.41.00 (Dental drill engines, whether or not combined on a single base with other dental equipment);

  

CN 9018.50.90 (Other ophthalmic instruments and appliances: optical);

CN 9018.90.84 (only artificial incubators for babies and apparatus for measuring arterial pressure);

CPV 331583 (Ultraviolet medical devices);

CPV 3313151 (Dental drills);

CPV 33122 (Ophthalmology equipment -only optical); or

CPV 33152 (Incubators);

(k)
   Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus comprised in CN 9019 and in CPV 33154 (Mechanotherapy devices), 33155 (Physical therapy devices), 33157 (Psychology testing devices, or 33156 (Gas-therapy and respiratory devices);

(l)
   Orthopaedic appliances, including crutches, surgical belts and trusses; splints and other fracture appliances; artificial parts of the body; hearing aids and other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability comprised in CN 9021 and in CPV 331417 (Orthopaedic supplies);

except those comprised in:

CN 9021.21 (Artificial teeth);

  

CN 9021.31.00 (Artificial joints);

CN 9021.40.00 (Hearing aids, excluding parts and accessories);

CN 9021.90 (Other apparatus to compensate for a defect or disability);

CPV 3314182 (teeth);

CPV 3314175 (artificial joints); or

CPV 33185 (hearing aids);

(m)
   Apparatus based on the use of X-rays or of alpha, beta, gamma or other ionising radiation, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, examination or treatment tables, chairs and the like; comprised in CN 9022 and in CPV 33151 (Radiotherapy devices and supplies); and

(n)
   Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments comprised in CN 9025 and in CPV 38411 (Hydrometers), 38412 (Thermometers), 38413 (Pyrometers), 38414 (Hygrometers), or 38415 (Psychrometers).

4.
   In relation to Brazil, to the extent that these are covered in this Appendix, all health sector goods are excluded.

  

Appendix 12-A-5

Services, OTHER THAN CONSTRUCTION SERVICES

Subject to the Notes to this Appendix and the General Notes in Appendix 12-A-7, Chapter 12 covers with regard to procurement by procuring entities specified in Appendices 12-A-1 to 12-A-3 the following services, other than construction services, identified in accordance with the United Nations Provisional Central Product Classification (CPC), as contained in document MTN.GNS/W/120
[4](#footnote4)
.

|  |  |
| --- | --- |
| Services | CPC Reference No. |
| Maintenance and repair services | 6112, 6122, 633, 886 |
| Land transport services, including armoured car services, and courier services, except transport of mail | 712 (except 71235), 7512, 87304 |
| Air transport services of passengers and freight, except transport of mail | 73 (except 7321) |
| Transport of mail by land, except rail, and by air | 71235, 7321 |
| Telecommunications services | 752 |
| Financial services | ex 81 |
| (a)    Insurance services | 812, 814 |
| (b)    Banking and investment 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 engineering services, urban planning and landscape architectural services; related scientific and technical consulting services; technical testing and analysis services | 867 |
| Advertising services | 871 |
| Building-cleaning services and property management 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 to Appendix 12-A-5

1.
   Procurement by procuring entities listed in Appendices 12-A-1, 12-A-2 and 12-A-3 of any of the services covered under this Appendix is a covered procurement with regard to MERCOSUR's provider of service only to the extent that MERCOSUR has covered that service under Appendices 12-B-5, 12-C-5, 12-D-5 or 12-E-5, respectively.

2.
   Chapter 12 does not apply to services which entities have to procure from another entity pursuant to an exclusive right established by a published law, regulation or administrative provision.

3.
   With regard to banking and investment services, Chapter 12 does not apply to 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.

Ιn Sweden, payments to and from governmental agencies shall be transacted through the Swedish Postal Giro System (Postgiro).

4.
   With regard to services covered by CPC 866, Chapter 12 does not apply to arbitration and conciliation services.

5.
   In relation to Brazil, to the extent that these are covered in this Appendix, all health sector services are excluded.

  

Appendix 12-A-6

Construction services AND WORKS CONCESSIONS

A.
   Construction services:

1.
   Subject to the General Notes in Appendix 12-A-7, Chapter 12 covers all construction services listed in Division 51 of the Provisional Central Product Classification procured by procuring entities specified in Appendices 12-A-1 to 12-A-3.

2.
   A "construction services contract" means 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 CPC.

3.
   Procurement by procuring entities listed under Appendices 12-A-1 to 12-A-3 of any of the construction services covered under Appendix 12-A-6 is a covered procurement with regard to a Signatory MERCOSUR State's provider of a construction service only to the extent that the Signatory MERCOSUR State concerned has covered that construction service under Appendices 12-B-6, 12-C-6, 12-D-6 or 12-E-6, respectively.

B.
   Works concessions:

1.
   Works concessions contracts awarded by procuring entities specified in Appendix 12-A-1 shall be subject to Articles 12.6 and 12.11 limited to the construction services providers of Argentina and Brazil, provided their value equals or exceeds 5 000 000 (five million) SDRs.

  

2.
   For the purposes of this Appendix, a "works concessions contract" means a contract for pecuniary interest concluded in writing by means of which procuring entities entrust the execution of works to one or more economic operators the consideration for which consists either solely in the right to exploit the works that are the subject of the contract or in that right together with payment. The award of a works concession shall involve the transfer to the economic operators of an operating risk in exploiting those works encompassing demand or supply risk or both. The recoup of the investments made or the costs incurred in operating the works should not be guaranteed.

  

Appendix 12-A-7

GENERAL NOTES

1.
   The following Notes shall apply:

(a)
   Chapter 12 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);

(b)
   Chapter 12 shall not apply to procurement for the acquisition, development, production or co-production of programme material by broadcasters and contracts for broadcasting time;

(c)
   contracts awarded by procuring entities specified in Appendices 12-A-1 and 12-A-2 in connection with activities in the fields of drinking water, energy, transport and the postal sector are not covered by Chapter 12, unless covered under Appendix 12-A-3; and

(d)
   in respect of the Åland Islands (Ahvenanmaa), the special conditions of Protocol No. 2 on the Åland Islands to the Treaty of Accession of Finland to the European Union, done in Brussels on 26 July 1994, apply.

2.
   Annex 12-A shall apply to goods, services, providers and suppliers of Paraguay as from the first day of the second month following the date of application of Annex 12-D. If Paraguay does not make the written notification referred to in Annex 12-D, Annex 12-A shall not apply to goods, services, providers and suppliers of Paraguay.

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

ANNEX 12-B

ARGENTINA

  

Appendix 12-B-1

CENTRAL GOVERNMENT ENTITIES

Subject to the General Notes in Appendix 12-B-7, Chapter 12 applies to the procurement carried out by the Argentinian entities listed in this Appendix, if the value of the procurement estimated in conformity with Article 12.4 equals or exceeds the following thresholds:

(a)
   For goods and services

(i)
   From the date of entry into force of this Agreement to the end of the 5th (fifth) year after its date of entry into force: SDR 800 000 (eight hundred thousand).

(ii)
   From the 6th (sixth) year to the end of the 10th (tenth) year after the date of entry into force of this Agreement: SDR 500 000 (five hundred thousand).

(iii)
   From the 11th (eleventh) year to the end of the 15th (fifteenth) year after the date of entry into force of this Agreement: SDR 300 000 (three hundred thousand).

(iv)
   From the 16th (sixteenth) year after the date of entry into force of this Agreement onwards: SDR 130 000 (one hundred and thirty thousand).

(b)
   For construction services

(i)
   From the date of entry into force of this Agreement to the end of the 5th (fifth) year after its date of entry into force: SDR 8 000 000 (eight million).

(ii)
   From the 6th (sixth) year after the date of entry into force of this Agreement onwards: SDR 5 000 000 (five million).

Chapter 12 applies to the Argentinian government entities listed below:

1.
   Central Administration
[5](#footnote5)

Chapter 12 applies to all entities of the central administration listed below, including its subordinate centralised entities (secretarías, subsecretarías, direcciones nacionales, direcciones simples y organismos desconcentrados)
[6](#footnote6)
, unless specifically excluded:

–
   Presidencia de la Nación (excluding Agencia Federal de Inteligencia);

–
   Jefatura de Gabinete de Ministros;

–
   Ministerio del Interior, Obras Públicas y Vivienda;

–
   Ministerio de Relaciones Exteriores y Culto;

–
   Ministerio de Justicia y Derechos Humanos;

–
   Ministerio de Seguridad;

–
   Ministerio de Defensa;

  

–
   Ministerio de Hacienda;

–
   Ministerio de Producción y Trabajo;

–
   Ministerio de Transporte;

–
   Ministerio de Educación, Cultura, Ciencia y Tecnología;

–
   Ministerio de Salud y Desarrollo Social; and

–
   Ministerio de Agricultura, Ganadería y Pesca.

2.
   Decentralised entities

–
   Sindicatura General de la Nación;

–
   Instituto Nacional del Agua;

–
   Dirección Nacional del Registro Nacional de las Personas;

–
   Dirección Nacional de Migraciones;

–
   Tribunal de Tasaciones de la Nación;

–
   Instituto Nacional de Asuntos Indígenas;

–
   Instituto Nacional contra la Discriminación, la Xenofobia y el Racismo;

  

–
   Centro Internacional para la Promoción de los Derechos Humanos;

–
   Comisión Nacional de Valores;

–
   Superintendencia de Seguros de la Nación;

–
   Superintendencia de Servicios de Salud;

–
   Tribunal Fiscal de la Nación;

–
   Unidad de Información Financiera;

–
   Instituto Nacional de Tecnología Industrial;

–
   Instituto Nacional de la Propiedad Industrial;

–
   Instituto Nacional de Tecnología Agropecuaria;

–
   Instituto Nacional de Investigación y Desarrollo Pesquero;

–
   Instituto Nacional de Vitivinicultura;

–
   Instituto Nacional de Semillas;

–
   Servicio Nacional de Sanidad y Calidad Agroalimentaria;

–
   Instituto Nacional de Promoción Turística;

–
   Dirección Nacional de Vialidad;

  

–
   Comisión Nacional de Regulación del Transporte;

–
   Organismo Regulador del Sistema Nacional de Aeropuertos;

–
   Administración Nacional de Aviación Civil;

–
   Junta de Investigación de Accidentes de Aviación Civil;

–
   Servicio Geológico Minero Argentino;

–
   Ente Nacional Regulador del Gas;

–
   Ente Nacional Regulador de la Electricidad;

–
   Ente Nacional de Comunicaciones;

–
   Comisión Nacional de Evaluación y Acreditación Universitaria (CONEAU);

–
   Consejo Nacional de Investigaciones Científicas y Técnicas (CONICET);

–
   Biblioteca Nacional "Dr. Mariano Moreno";

–
   Instituto Nacional del Teatro;

–
   Fondo Nacional de las Artes;

–
   Superintendencia de Riesgos del Trabajo;

–
   Instituto Nacional Central Único Coordinador de Ablación e Implante;

  

–
   Administración Nacional de Laboratorios e Institutos de Salud Dr. Carlos Malbrán;

–
   Instituto Nacional de Rehabilitación Psicofísica del Sur Dr. Juan Otimio Tesone;

–
   Administración de Parques Nacionales;

–
   Instituto Nacional de Asociativismo y Economía Social; and

–
   Teatro Nacional Cervantes.

3.
   Social security institutions

–
   Caja de Retiros, Jubilaciones y Pensiones de la Policía Federal Argentina;

–
   Instituto de Ayuda Financiera para pago de Retiros y Pensiones Militares; and

–
   Administración Nacional de la Seguridad Social.

  

Appendix 12-B-2

SUB-CENTRAL GOVERNMENT ENTITIES

Argentina shall initiate internal consultation proceedings with its provincial governments and the government of the Autonomous City of Buenos Aires, with a view to committing a satisfactory level of coverage at sub-central level. Consultations shall be conducted with the aim of engaging all the entities under such sub-central governments. Coverage shall be considered satisfactory if it encompasses sub-central governments which generate at least 65 % (sixty-five percent) of its national GDP
[7](#footnote7)
.

Argentina shall conclude these consultations no later than 2 (two) years after the date of entry into force of this Agreement and shall immediately notify the European Union of the results of such consultations.

Provided that the satisfactory coverage set out under the first paragraph of this Appendix has been achieved, the Trade Council shall adopt a decision to modify this Appendix accordingly.

If consultations at sub-central level do not lead to a satisfactory outcome within the stipulated timeframe, the European Union and Argentina shall consult with a view to assessing the consequences for Chapter 12.

  

Appendix 12-B-3

OTHER ENTITIES

Chapter 12 does not cover other entities.

  

Appendix 12-B-4

GOODS

Subject to the Notes to this Appendix and the General Notes in Appendix 12-B-7, Chapter 12 covers all government procurement of goods carried out by Argentinian entities listed in Appendix 12-B-1, with the exception of the goods that correspond to the Harmonized System (HS) listed below:

–
   8528: Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus;

–
   9403: Other furniture and parts thereof;

–
   8415: Air conditioning machines; comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated;

–
   940130: swivel seats with variable height adjustment;

–
   4802: Uncoated paper and paperboard, of a kind used for writing, printing or other graphics purposes, and non-perforated punch-cards and punch tape paper, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 48.01 or 48.03; hand-made paper and paperboard;

–
   3215: Printing ink, writing or drawing ink and other inks, whether or not concentrated or solid;

  

–
   4901: Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets.

Notes to Appendix 12-B-4:

Procurement by the following Ministries of the following goods expressed in the Harmonized System (HS) are excluded from Chapter 12:

Ministerio de Defensa and Ministerio de Seguridad:

–
   61: Articles of apparel and clothing accessories, knitted or crocheted;

–
   62: Articles of apparel and clothing accessories, not knitted or crocheted;

–
   4203: Articles of apparel and clothing accessories, of leather or of composition leather;

–
   64: Footwear, gaiters and the like, parts of such articles;

–
   6506.10: Only bulletproof helmets;

–
   6307.90.90: Only bulletproof vests;

–
   Military equipment.

–
   8904: tugs and pusher craft.

–
   8906: other vessels, including warships and lifeboats other than rowing boats

  

Ministerio de Seguridad:

–
   8702: Motor vehicles for the transport of ten or more persons, including the driver;

–
   8703: Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars;

–
   8704: Motor vehicles for the transport of goods;

–
   8705: Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete- mixer lorries, road sweeper lorries, spraying lorries, mobile workshops, mobile radiological units);

–
   8903: Only boats.

Ministerio de salud y desarrollo social:

–
   2005: Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen other than products of heading 20.06;

–
   0402: Milk and cream, concentrated or containing added sugar or other sweetening matter;

–
   1006: Rice;

–
   1902: Pasta, whether or not cooked or stuffed (with meat or other substance), or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni, couscous, whether or not prepared;

  

–
   2106.90.30: alimentary complements;

–
   3002.12.23: factor VIII concentrate;

–
   3002.15.10: interferon beta; peginterferon alfa-2-a;

–
   3002.15.20: basiliximab (DCI); bevacizumab (DCI); daclizumab (DCI); etanercept (DCI); gemtuzumab ozogamicin (DCI); oprelvekin (DCI); rituximab (DCI); trastuzumab (DCI).

–
   3002.20: vaccines for human medicine;

–
   3003: medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses, not put up in measured doses or in forms or packings for retail sale;

–
   3004: medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale;

–
   3005: wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes;

–
   3006: pharmaceutical goods specified in Note 4 to the corresponding HS Chapter;

  

–
   8419.20: medical, surgical or laboratory sterilisers;

–
   9018: instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments:

–
   9019: mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus;

–
   9021: orthopaedic appliances, including crutches, surgical belts and trusses; splints and other fracture appliances; artificial parts of the body; hearing aids and other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability;

–
   9022: apparatus based on the use of X-rays or of alpha, beta or gamma radiations, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, examination or treatment tables, chairs and the like;

–
   9025: hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments.

Appendix 12-B-5

SERVICES

Subject to the General Notes in Appendix 12-B-7, Chapter 12 covers all government procurement of services listed below, carried out by the Argentinian entities listed in Appendix 12-B-1. The services listed below are identified in accordance with United Nations Provisional Central Product Classification (CPC), as contained in document MTN.GNS/W/120.

SERVICES SECTORAL CLASSIFICATION LIST

SECTORS AND SUB-SECTORS
   CORRESPONDING CPC

1.
   BUSINESS SERVICES
   Section B

A.
   Professional services

a.
   Accounting, auditing and bookkeeping services
   862

B.
   Computer and related services

a.
   Consultancy services related to the installation of computer hardware
   
   841

b.
   Software implementation services
   842

c.
   Data processing services
   843

  

d.
   Data base services
   844

e.
   Other
   
   845+849

F.
   Other business services

a.
   Advertising services
   871

b.
   Market research and public opinion polling services
   864

c.
   Management consulting service
   865

d.
   Services related to management consulting
   866

e.
   Technical testing and analysis services
   8676

h.
   Services incidental to mining
   883+5115

m.
   Related scientific and technical consulting services
   8675

n.
   Maintenance and repair of equipment (not including maritime vessels, aircraft or other transport equipment)
   663+8861-8866

o.
   Building-cleaning services
   874

p.
   Photographic services (excluding specialty photography services and motion picture processing services) (CPC 87504 and 87506)
   875

q.
   Packaging services
   876

  

r.
   Printing, publishing
   88442

s.
   Convention services
   87909
[8](#footnote8)\*

2.
   COMMUNICATION SERVICES

B.
   Courier services
   7512

C.
   Telecommunication services: Does not include the provision of satellite facilities to geostationary artificial satellites in the fixed satellite services.

a.
   Voice telephone services
   7521

b.
   Packet-switched data transmission services
   7523
[9](#footnote9)\*\*

c.
   Circuit-switched data transmission services
   7523\*\*

d.
   Telex services
   7523\*\*

e.
   Telegraph services
   7522

f.
   Facsimile services
   7521\*\*+7529\*\*

g.
   Private leased circuit services
   7522\*\*+7523\*\*

h.
   Electronic mail
   7523\*\*

i.
   Voice mail
   7523\*\*

  

j.
   On-line information and data base retrieval
   7523\*\*

k.
   Electronic data interchange (EDI)
   7523\*\*

l.
   Enhanced/value-added facsimile services, incl. Store and forward, store and retrieve
   7523\*\*

m.
   Code and protocol conversion
   n.a.

n.
   On-line information and/or data processing (incl. transaction processing)
   843\*\*

o.
   Other

6.
   ENVIRONMENTAL SERVICES

A.
   Sewage services
   9401

B.
   Refuse disposal services
   9402

C.
   Sanitation and similar services
   9403

9.
   TOURISM AND TRAVEL RELATED SERVICES

A.
   Hotels and restaurants (including catering services)
   641-643

B.
   Travel agencies and tour operators services
   7471

C.
   Tourist guides services
   7472

  

Appendix 12-B-6

CONSTRUCTION SERVICES AND WORKS CONCESSIONS

1.
   CONSTRUCTION SERVICES

Subject to the Notes to this Appendix and the General Notes in Appendix 12-B-7, Chapter 12 covers all government procurement of construction services listed in Division 51 of the Provisional Central Product Classification carried out by the Argentinian entities listed in Appendix 12-B-1.

2.
   WORKS CONCESSIONS

When awarded by entities listed in Appendix 12-B-1 and subject to the thresholds applicable to construction services contracts as specified in Appendix 12-B-1, the only articles of Chapter 12 that apply to works concessions contracts are Article 12.6 and Article 12.11.

For the purposes of this paragraph, works concessions contracts means any contractual agreement the main objective of which is to undertake the construction or rehabilitation of physical infrastructure, plants, buildings, facilities, or other government-owned works and under which a procuring entity grants to a supplier, through a contract and for a specified period of time, the temporary ownership or the right to control, operate and demand payment for the use of those works for the duration of the contract.

  

Note to Appendix 12-B-6:

For procurement contracts of goods in connection with a contract of construction services, including works concessions contracts, Argentina reserves the right to apply price preferences according to its law for the following goods, expressed in the Harmonized System (HS), for the following transitional periods:

–
   HS 8410
[10](#footnote10)
 and HS 8504
[11](#footnote11)
: from the date of entry into force of this Agreement until the end of the 9th (ninth) year after the date of entry into force; as of the 10th (tenth) year after the date of entry into force of this Agreement no price preference shall be applied; and

–
   HS 8414
[12](#footnote12)
 and HS 8428
[13](#footnote13)
: from the date of entry into force of this Agreement until the end of the 4th (fourth) year after the date of entry into force; as of the 5th (fifth) year after the date of entry into force of this Agreement no price preference shall be applied.

Appendix 12-B-7

GENERAL NOTES

The following general notes apply to Chapter 12:

1.
   Chapter 12 shall not apply to any form of preference or advantage aimed at SMEs
[14](#footnote14)
. The preference or advantage may include any price preference, the right to improve the original tender, or the exclusive right to provide a good or service. Access to the above-mentioned preferences or advantages will be equally available to enterprises of the European Union registered as micro, small and medium-sized enterprises in Argentina. For greater certainty, enterprises of the European Union can register as micro, small and medium-sized enterprises in Argentina in accordance with the requirements set out in the relevant applicable law.

2.
   Chapter 12 does not apply to pre-commercial government procurement aimed at promoting the development of innovative solutions for public sector needs. Pre-commercial government procurement includes the product idea, solution design, prototyping, original development and validation or testing of a limited set of first products.

Every 3 (three) years after the date of entry into force of this Agreement, Argentina shall inform the European Union about the pre-commercial government procurement carried out during that period.

  

3.
   Chapter 12 does not apply to concessions of services.

4.
   Chapter 12 does not apply to public procurement of goods and services from productive establishments of family farmers or family farmers cooperatives registered in a Family Farmer National Registry carried out by the national government for the provision of food in hospitals, schools, community canteens, institutions under the national penitentiary system, armed forces and other public institutions under the national government.

5.
   Notwithstanding Article 12.14(5), Argentina may exclude a supplier if:

(a)
   there is a confirmed indictment against the supplier for crimes against property, or against the public administration, or against public trust and good faith, or asset laundering or other financial crimes, or for crimes set out in the Inter-American Convention against Corruption, adopted at the third plenary session, held on March 29, 1996; or

(b)
   the supplier is:

(i)
   an agent or official of Argentinian public sector; or

(ii)
   an enterprise in which such agent or official has sufficient participation so as to control the enterprise's decision-making process.

For greater certainty, in procurements under the public-private partnership regime, the reference to bankruptcy in subparagraph (a) of Article 12.14(5) includes an ongoing insolvency proceeding.

  

6.
   Argentina reserves the right to award contracts by means other than open or selective tendering procedures in the following cases:

(a)
   procurement undertaken for the repair of machinery, vehicles, equipment or engines whose disarmament, transfer or prior examination is essential to determine the necessary repair and the adoption of another contracting procedure will prove to be more expensive; this exception may not be used for common maintenance repairs of such items;

(b)
   government procurement undertaken between jurisdictions and entities of the national government, or between such jurisdictions and entities and provincial or municipal entities or entities of the Government of the Autonomous City of Buenos Aires, as well as with enterprises in which Argentina has majority participation, provided that the purpose of the procurement is the provision of security, logistics or health services;

(c)
   government procurement undertaken between jurisdictions and entities of the national government and national universities; and

(d)
   for complementary works that are essential for the execution of an ongoing public work (construction services), which could not have been foreseen in the original project and could not be included in the respective contract; the value of the contracts awarded for such complementary works shall not exceed the limits set by Argentina's law, which shall in no case exceed 50 % (fifty percent) of the value of the main contract.

7.
   Chapter 12 does not apply to government procurement carried out outside the territory of Argentina for consumption outside that territory.

  

8.
   Notwithstanding Article 12.11 (Offsets), when the entities listed in Appendix 12-B-1 carry out government procurement covered by Chapter 12, Argentina may seek or impose, in accordance with its law, any type of offset for up to 50 % (fifty percent) of the value of the procurement, including that the awarded supplier purchases local goods and services related to the object of the procurement.

From the 11th (eleventh) year to the end of the 15th (fifteenth) year after the date of entry into force of this Agreement, Argentina may only seek or impose offsets for up to 35 % (thirty five percent) of the value of the procurement.

The limitations set out in the first and second subparagraphs of this paragraph shall not apply to procurements undertaken by the Ministerio de seguridad or the Ministerio de defensa.

From the 16th (sixteenth) year after the date of entry into force of this Agreement offsets shall not exceed 20% (twenty percent) of the value of the procurement.

Offsets shall be indicated in the notice of intended procurement, shall be specified in the tender documentation and shall be applied in the same manner among all participating suppliers.

Every 3 (three) years from the date of entry into force of this Agreement, Argentina shall inform the European Union about the use of offsets carried out during that period.

9.
   Notwithstanding Article 12.13(1), for procurement entities covered under Appendix 12-B-1, Argentina may apply a transitional period of up to 18 (eighteen) months from the date of entry into force of this Agreement. Those entities shall, during such transitional period, provide their notices of intended procurement through links in a gateway electronic site that is accessible free of charge.

ANNEX 12-C

BRAZIL'S COVERAGE ON GOVERNMENT PROCUREMENT

  

Appendix 12-C-1

CENTRAL GOVERNMENT ENTITIES

List of Brazil

Unless otherwise specified, Chapter 12 applies to the entities listed below, including their respective related agencies
[15](#footnote15)
, where the value of the procurement equals or exceeds:

For Goods and Services

–
   From the date of entry into force of this Agreement to the end of the 7th year after its entry into force: SDR 216.000.

–
   From the 8th year after the entry into force of this Agreement onwards: SDR 130.000

For Construction Services

–
   From the date of entry into force of this Agreement to the end of the 7th year after its entry into force: SDR 8.000.000.

–
   From the 8th year after the entry into force of this Agreement onwards: SDR 5.000.000.

  

1.
   Executive Branch:

–
   Advocacia-Geral da União

–
   Casa Civil da Presidência da República

–
   Controladoria-Geral da União

–
   Gabinete de Segurança Institucional da Presidência da República

–
   Presidência da República

–
   Secretaria de Comunicação Social da Presidência da República

–
   Secretaria de Relações Institucionais da Presidência da República

–
   Secretaria-Geral da Presidência da República

–
   Vice-Presidência da República

–
   Ministério da Agricultura e Pecuária

–
   Ministério da Ciência, Tecnologia e Inovação

–
   Ministério da Cultura

–
   Ministério da Defesa

–
   Ministério da Educação

–
   Ministério da Fazenda

–
   Ministério da Gestão e da Inovação em Serviços Públicos

–
   Ministério da Igualdade Racial

–
   Ministério da Integração e do Desenvolvimento Regional

–
   Ministério da Justiça e Segurança Pública

–
   Ministério da Pesca e Aquicultura

–
   Ministério da Previdência Social

–
   Ministério da Saúde

–
   Ministério das Cidades

–
   Ministério das Comunicações

–
   Ministério das Mulheres

–
   Ministério das Relações Exteriores

–
   Ministério de Minas e Energia

–
   Ministério de Portos e Aeroportos

–
   Ministério do Desenvolvimento Agrário e Agricultura Familiar

  

–
   Ministério do Desenvolvimento e Assistência Social, Família e Combate à Fome

–
   Ministério do Desenvolvimento, Indústria, Comércio e Serviços

–
   Ministério do Empreendedorismo, da Microempresa e da Empresa de Pequeno Porte

–
   Ministério do Esporte

–
   Ministério do Meio Ambiente e Mudança do Clima

–
   Ministério do Planejameno e Orçamento

–
   Ministério do Trabalho e Emprego

–
   Ministério do Turismo

–
   Ministério dos Direitos Humanos e da Cidadania

–
   Ministério dos Povos Indígenas

–
   Ministério dos Transportes

2.
   Judicial Branch:

–
   Conselho Nacional de Justiça

–
   Defensoria Pública da União

–
   Justiça do Distrito Federal e dos Territórios

  

–
   Justiça do Trabalho (Tribunais Regionais do Trabalho)

–
   Justiça Eleitoral (Tribunais Regionais Eleitorais)

–
   Justiça Federal (Tribunais Regionais Federais)

–
   Ministério Público da União

–
   Superior Tribunal de Justiça – STJ

–
   Superior Tribunal de Justiça Militar – STM

–
   Supremo Tribunal Federal – STF

–
   Tribunal Superior do Trabalho

–
   Tribunal Superior Eleitoral – TSE

3.
   Legislative Branch:

–
   Câmara dos Deputados

–
   Senado Federal

–
   Tribunal de Contas da União

  

Notes to Appendix 12-C-1

(a)
   The following entities are not included in this Appendix: INCRA (Instituto Nacional de Colonização e Reforma Agrária); AEB (Agência Espacial Brasileira); CNEN (Comissão Nacional de Energia Nuclear); and INPI (Instituto Nacional da Propriedade Industrial).

(b)
   When procured by Presidência da República, Ministério da Gestão e da Inovação em Serviços Públicos, Ministério das Relações Exteriores and Ministério da Justiça e Segurança Pública, Chapter 12 does not apply to services related to information technology such as the development and maintenance of software used in the encryption of communications, storage and maintenance of databases containing personal information of Brazilian citizens, resulting from requests for documents and passport; development and maintenance of computer programs responsible for the process of preparation of documents issued by the diplomatic service to Brazilian citizens; passport book production (CPC 32610); and services related to the activities of boundaries demarcation.

(c)
   When procured by Ministério da Defesa, Ministério da Justiça, and Ministério da Educação, Chapter 12 does not apply to the following codes of the Nomenclatura Comum do Mercosul (NCM): 61051000 (“knitted cotton shirts for men”), 61061000 (“shirts, blouses, chemisiers blouses, knitted, for women, made of cotton”), 61091000 (“shirts, including knitted interiors, made of cotton”), 61099000 (“shirts, including knitted interiors, made from other textile material”), 61102000 (“sweaters, pullovers, cardigans, vests and similar items, knitted, made of cotton”), 62034200 (“suits, sets, jackets, pants, overalls, cargo-shorts and shorts (except bathing shorts), for men, made of cotton”), 62052000 (“cotton shirts for men”).

  

(d)
   When procured by Ministério da Educação, Ministério da Justiça, Ministério da Saúde and their respective related agencies, Brazil reserves the right of using limited tendering for the procurement of goods supplied by a body or entity that integrates the Public Administration, as defined by Decree-Law 200 of February 25, 1967, and which has been created for this specific purpose, before the entry into force of the new tendering law 14.133/21, under the condition that the contracted price is compatible with the market price.

Appendix 12-C-2

SUB-CENTRAL GOVERNMENT ENTITIES

Unless otherwise specified, Chapter 12 covers procurement by entities listed in this Appendix, subject to the following thresholds:

Thresholds:

Goods
   SDR 216,000

Services
   SDR 216,000

Construction services
   SDR 8,000,000

List of Entities:

1.
   ACRE

All entities of the Executive Branch, including their respective related agencies. For greater certainty, "related agencies" comprises all subordinate bodies and agencies of public law with separate legal personality within the structure of the entities included in this Appendix.

2.
   AMAPÁ

All entities of the Executive Branch, including their respective related agencies. For greater certainty, "related agencies" comprises all subordinate bodies and agencies of public law with separate legal personality within the structure of the entities included in this Appendix.

  

3.
   AMAZONAS

A.
   All entities of the Executive Branch, including their respective subordinate agencies. For greater certainty, "subordinate agencies" comprises all subordinate bodies and agencies of public law with separate legal personality within the structure of the entities included in this Appendix.

B.
   For the entities listed in Amazonas in this Appendix, this Agreement does not cover procurement of:

(a)
   artistic or cultural goods or services;

(b)
   goods and services related to the environmental economy of the Amazon rainforest.

4.
   CEARÁ

All entities of the Executive Branch, including their respective related agencies. For greater certainty, "related agencies" comprises all subordinate bodies and agencies of public law with separate legal personality within the structure of the entities included in this Appendix.

5.
   DISTRITO FEDERAL

A)
   Executive Branch:

1.
   Regional Administration of Arniqueira (Administração Regional da Arniqueira);

2.
   Regional Administration of Candangolândia (Administração Regional da Candangolândia);

  

3.
   Regional Administration of Águas Claras (Administração Regional de Águas Claras);

4.
   Regional Administration of Brazlândia (Administração Regional de Brazlândia);

5.
   Regional Administration of Ceilândia (Administração Regional de Ceilândia);

6.
   Regional Administration of Planaltina (Administração Regional de Planaltina);

7.
   Regional Administration of Samambaia (Administração Regional de Samambaia);

8.
   Regional Administration of Santa Maria (Administração Regional de Santa Maria);

9.
   Regional Administration of São Sebastião (Administração Regional de São Sebastião);

10.
   Regional Administration of Sobradinho (Administração Regional de Sobradinho);

11.
   Regional Administration of Sobradinho 2 (Administração Regional de Sobradinho 2);

12.
   Regional Administration of Taguatinga (Administração Regional de Taguatinga);

13.
   Regional Administration of Vicente Pires (Administração Regional de Vicente Pires);

14.
   Regional Administration of Cruzeiro (Administração Regional do Cruzeiro);

  

15.
   Regional Administration of Fercal (Administração Regional do Fercal);

16.
   Regional Administration of Gama (Administração Regional do Gama);

17.
   Regional Administration of Guará (Administração Regional do Guará);

18.
   Regional Administration of Itapoã (Administração Regional do Itapoã);

19.
   Regional Administration of Jardim Botânico (Administração Regional do Jardim Botânico);

20.
   Regional Administration of Lago Norte (Administração Regional do Lago Norte);

21.
   Regional Administration of Lago Sul (Administração Regional do Lago Sul);

22.
   Regional Administration of N. Bandeirante (Administração Regional do N. Bandeirante);

23.
   Regional Administration of Paranoá (Administração Regional do Paranoá);

24.
   Regional Administration of Park Way (Administração Regional do Park Way);

25.
   Regional Administration of Plano Piloto (Administração Regional do Plano Piloto);

26.
   Regional Administration of Recanto das Emas (Administração Regional do Recanto das Emas);

27.
   Regional Administration of Riacho Fundo 1 (Administração Regional do Riacho Fundo 1);

28.
   Regional Administration of Riacho Fundo 2 (Administração Regional do Riacho Fundo 2);

29.
   Regional Administration of the Complementary Industry and Supply Sector (SCIA) and of the Structural City (Administração Regional do SCIA e Estrutural);

30.
   Regional Administration of the Industry and Supply Sector – SIA (Administração Regional do SIA);

31.
   Regional Administration of Sol Nascente and Pôr do Sol (Administração Regional do Sol Nascente e Pôr do Sol);

32.
   Regional Administration of Sudoeste/Octogonal (Administração Regional do Sudoeste/Octogonal);

33.
   Regional Administration of Varjão (Administração Regional do Varjão);

34.
   Military House (Casa Militar);

35.
   Military Fire Department of the Federal District (Corpo de Bombeiros Militar do Distrito Federal);

36.
   Botanical Garden Foundation in Brasília (Fundação Jardim Botânico de Brasília);

37.
   University of the Federal District (Universidade do Distrito Federal – UnDF);

38.
   Civil Police of the Federal District (Polícia Civil do Distrito Federal);

39.
   Military Police of the Federal District (Polícia Militar do Distrito Federal);

  

40.
   Office of the Prosecutor General of the Federal District (Procuradoria-Geral do Distrito Federal) (Note 5.3.b.);

41.
   Office of Communications of the Federal District (Secretaria de Comunicação do Distrito Federal);

42.
   State Office of Penitentiary Administration (Secretaria de Estado da Administração Penitenciária);

43.
   State Office of Agriculture, Food Supply, and Rural Development (Secretaria de Estado da Agricultura, Abastecimento e Desenvolvimento Rural);

44.
   State Office of Civil Affairs (Secretaria de Estado da Casa Civil);

45.
   State Office of Youth and Young Adults (Secretaria de Estado da Juventude);

46.
   State Office of Women (Secretaria de Estado da Mulher);

47.
   State Office of Public Security (Secretaria de Estado da Segurança Pública);

48.
   State Office of Cities (Secretaria de Estado das Cidades);

49.
   State Office of Community Services (Secretaria de Estado de Atendimento à Comunidade);

50.
   State Office of Science, Technology, and Innovation (Secretaria de Estado de Ciência, Tecnologia e Inovação);

51.
   State Office of Culture and Creative Economy (Secretaria de Estado de Cultura e Economia Criativa) (Note 5.3.a.);

  

52.
   State Office for Development of the Metropolitan Area (Secretaria de Estado de Desenvolvimento da Região Metropolitana);

53.
   State Office of Economic Development (Secretaria de Estado de Desenvolvimento Econômico);

54.
   State Office of Social Development (Secretaria de Estado de Desenvolvimento Social);

55.
   State Office of Urban and Housing Development (Secretaria de Estado de Desenvolvimento Urbano e Habitação);

56.
   State Office of Economy (Secretaria de Estado de Economia);

57.
   State Office of Education (Secretaria de Estado de Educação);

58.
   State Office of Sports and Leisure (Secretaria de Estado de Esporte e Lazer);

59.
   State Office of Government (Secretaria de Estado de Governo);

60.
   State Office of Justice and Citizenship (Secretaria de Estado de Justiça e Cidadania);

61.
   State Office of Works and Infrastructure (Secretaria de Estado de Obras e Infraestrutura);

62.
   State Office for Protection of the Urban Order (Secretaria de Estado de Proteção da Ordem Urbanística);

  

63.
   State Office of Institutional Relations (Secretaria de Estado de Relações Institucionais);

64.
   State Office of Parliamentary Relations (Secretaria de Estado de Relações Parlamentares);

65.
   State Office of Labor (Secretaria de Estado de Trabalho);

66.
   State Office of Transportation and Mobility (Secretaria de Estado de Transporte e Mobilidade);

67.
   State Office of Tourism (Secretaria de Estado de Turismo);

68.
   State Office of Environment (Secretaria de Estado do Meio Ambiente);

69.
   Extraordinary Office of Family Assistance (Secretaria de Extraordinária da Família);

70.
   Office of Special Projects (Secretaria de Projetos Especiais);

71.
   Extraordinary Office for People with Disabilities (Secretaria Extraordinária da Pessoa com Deficiência).

B)
   Legislative Branch:

Audit Court of the Federal District (Tribunal de Contas do Distrito Federal).

  

C)
   For the entities listed in Distrito Federal, this Agreement does not cover:

(a)
   procurement by State Office of Culture and Creative Economy (Secretaria de Estado de Cultura e Economia Criativa) of cultural or artistic services;

(b)
   procurement by Office of the Prosecutor General of the Federal District (Procuradoria-Geral do Distrito Federal) of the following services: information technology, communication, management consulting and research and development.

6.
   GOIÁS

All entities of the Executive Branch, including their respective related agencies. For greater certainty, "related agencies" comprises all subordinate bodies and agencies of public law with separate legal personality within the structure of the entities included in this Appendix.

7.
   MARANHÃO

All entities of the Executive Branch, including their respective related agencies. For greater certainty, "related agencies" comprises all subordinate bodies and agencies of public law with separate legal personality within the structure of the entities included in this Appendix.

8.
   MATO GROSSO

All entities of the Executive Branch, including their respective related agencies. For greater certainty, "related agencies" comprises all subordinate bodies and agencies of public law with separate legal personality within the structure of the entities included in this Appendix.

  

9.
   MINAS GERAIS

A)
   Executive Branch:

1.
   Agency for Development of the Metropolitan Area of Belo Horizonte (Agência de Desenvolvimento da Região Metropolitana de Belo Horizonte);

2.
   Agency for Development of the Metropolitan Area of Vale do Aço (Agência de Desenvolvimento da Região Metropolitana do Vale do Aço);

3.
   Regulatory Agency for Water Supply and Sanitary Sewer Services in the State of Minas Gerais (Agência Reguladora de Serviços de Abastecimento de Água e de Esgotamento Sanitário do Estado de Minas Gerais);

4.
   State Board of Education (Conselho Estadual de Educação);

5.
   State Government Accountability Office (Controladoria Geral do Estado);

6.
   Military Fire Department of Minas Gerais (Corpo de Bombeiros Militar de Minas Gerais);

7.
   Technical Assistance and Rural Extension Company in the State of Minas Gerais (Empresa de Assistência Técnica e Extensão Rural do Estado de Minas Gerais);

8.
   Clóvis Salgado Foundation (Fundação Clóvis Salgado);

9.
   Research Support Foundation of the State of Minas Gerais (Fundação de Amparo à Pesquisa do Estado de Minas Gerais);

10.
   Ouro Preto Art Foundation (Fundação de Arte de Ouro Preto);

11.
   Minas Gerais Work Education Foundation (Fundação de Educação para o Trabalho de Minas Gerais);

12.
   Caio Martins Educational Foundation (Fundação Educacional Caio Martins);

13.
   State Environmental Foundation (Fundação Estadual do Meio Ambiente);

14.
   Helena Antipoff Foundation (Fundação Helena Antipoff);

15.
   João Pinheiro Foundation (Fundação João Pinheiro);

16.
   Military Office of the Governor (Gabinete Militar do Governador);

17.
   Social Security Institute of the Civil Servants of State of Minas Gerais (Instituto de Previdência dos Servidores do Estado de Minas Gerais);

18.
   Social Security Institute of the Military Servants of State of Minas Gerais (Instituto de Previdência dos Servidores Militares do Estado de Minas Gerais);

19.
   State Institute of Forests (Instituto Estadual de Florestas);

20.
   Water Management Institute of Minas Gerais (Instituto Mineiro de Gestão das Águas);

21.
   Commercial Registry of the State of Minas Gerais (Junta Comercial do Estado de Minas Gerais);

22.
   State Office of the Ombudsman (Ouvidoria Geral do Estado);

  

23.
   Civil Police of the State of Minas Gerais (Polícia Civil do Estado de Minas Gerais);

24.
   Military Police of the State of Minas Gerais (Polícia Militar do Estado de Minas Gerais);

25.
   Office of Culture and Tourism (Secretaria de Cultura e Turismo);

26.
   Office of Economic Development (Secretaria de Desenvolvimento Econômico);

27.
   Office of Social Development (Secretaria de Desenvolvimento Social);

28.
   Office of Education (Secretaria de Educação);

29.
   Office of Government (Secretaria de Governo);

30.
   Office of Infrastructure and Mobility (Secretaria de Infraestrutura e Mobilidade);

31.
   Office of Environment and Sustainable Development (Secretaria de Meio Ambiente e Desenvolvimento Sustentável);

32.
   Office of Planning and Management (Secretaria de Planejamento e Gestão);

33.
   University of the State of Minas Gerais (Universidade do Estado de Minas Gerais);

34.
   State University of Montes Claros (Universidade Estadual de Montes Claros);

35.
   Secretary of Agriculture, Livestock and Supply (Secretaria de Agricultura, Pecuária e Abastecimento) (Note 9.4).

  

B)
   Legislative Branch:

Minas Gerais Audit Court (Tribunal de Contas de Minas Gerais).

C)
   Other:

Public Defender’s Office in the State of Minas Gerais (Defensoria Pública do Estado de Minas Gerais).

D)
   For the entities listed in Minas Gerais, this Agreement does not cover procurement by Secretary of Agriculture, Livestock and Supply (Secretaria de Agricultura, Pecuária e Abastecimento) of services or construction services.

10.
   PARÁ

All entities of the Executive Branch, including their respective subordinate agencies. For greater certainty, "subordinate agencies" comprises all subordinate bodies and agencies of public law with separate legal personality within the structure of the entities included in this Appendix.

11.
   PARAÍBA

All entities of the Executive Branch, including their respective related agencies. For greater certainty, "related agencies" comprises all subordinate bodies and agencies of public law with separate legal personality within the structure of the entities included in this Appendix.

  

12.
   PARANÁ

A)
   Executive Branch:

All entities of the Executive Branch, including their respective related agencies. For greater certainty, "related agencies" comprises all subordinate bodies and agencies of public law with separate legal personality within the structure of the entities included in this Appendix.

B)
   Judicial Branch:

Paraná State Court of Appeals (Tribunal de Justiça do Paraná).

C)
   Legislative Branch:

–
   Legislative Assembly (Assembleia Legislativa);

–
   Paraná State Audit Court (Tribunal de Contas do Estado do Paraná).

D)
   Other:

–
   State Public Prosecution Service (Ministério Público Estadual);

–
   State Public Defender’s Office (Defensoria Pública do Estado).

  

13.
   PERNAMBUCO

Executive Branch:

–
   Office of State Administration and State Procurement Central (Secretaria de Administração do Estado e Central de Licitações do Estado);

–
   State Government Accountability Office (Secretaria da Controladoria Geral do Estado);

–
   State Office of the Prosecutor General (Procuradoria-Geral do Estado).

14.
   RIO DE JANEIRO

A)
   Executive Branch:

All entities of the Executive Branch, including their respective related agencies. For greater certainty, "related agencies" comprises all subordinate bodies and agencies of public law with separate legal personality within the structure of the entities included in this Appendix.

B)
   Legislative Branch:

Rio de Janeiro State Audit Court (Tribunal de Contas do Estado do Rio de Janeiro).

C)
   Other:

State Public Prosecution Service (Ministério Público Estadual).

15.
   RIO GRANDE DO NORTE

All entities of the Executive Branch, including their respective related agencies. For greater certainty, "related agencies" comprises all subordinate bodies and agencies of public law with separate legal personality within the structure of the entities included in this Appendix.

16.
   RIO GRANDE DO SUL

A)
   Executive Branch:

1.
   Ministry of Civil Affairs (Casa Civil);

2.
   State Agency for Regulation of Delegated Public Services in Rio Grande do Sul (Agência Estadual de Regulação dos Serviços Públicos Delegados do Rio Grande do Sul);

3.
   Military Brigade (Brigada Militar);

4.
   Military House and Civil Defense (Casa Militar e Defesa Civil);

5.
   Military Fire Department (Corpo de Bombeiros Militar);

6.
   Independent Road Department (Departamento Autônomo de Estradas de Rodagem);

7.
   State Traffic Department (Departamento Estadual de Trânsito);

8.
   Project Development Office (Escritório de Desenvolvimento de Projetos);

  

9.
   Research Support Foundation of the State of Rio Grande do Sul (Fundação de Amparo à Pesquisa do Estado do Rio Grande do Sul);

10.
   Foundation for Social and Educational Assistance (Fundação de Atendimento Sócio-Educativo);

11.
   Rio Grande do Sul Special Protection Foundation (Fundação de Proteção Especial do Rio Grande do Sul);

12.
   Liberato Salzano Vieira da Cunha Technical School Foundation (Fundação Escola Técnica Liberato Salzano Vieira da Cunha);

13.
   State Foundation for Metropolitan and Regional Planning (Fundação Estadual de Planejamento Metropolitano e Regional);

14.
   State Foundation for Environmental Protection (Fundação Estadual de Proteção Ambiental);

15.
   Rio Grande do Sul Social Work and Action Foundation (Fundação Gaúcha do Trabalho e Ação Social);

16.
   Porto Alegre Symphonic Orchestra Foundation (Fundação Orquestra Sinfônica de Porto Alegre);

17.
   São Pedro Theater Foundation (Fundação Teatro São Pedro);

18.
   Zoobotanical Foundation (Fundação Zoobotânica);

19.
   Office of the Governor (Gabinete do Governador);

  

20.
   Office of the Vice-Governor (Gabinete do Vice-Governador);

21.
   Rio Grande do Sul Rice Institute (Instituto Rio Grandense do Arroz);

22.
   General Institute of Expert Examinations (Instituto-Geral de Perícias);

23.
   Social-Security Institute of the State of Rio Grande do Sul (Instituto de Previdência do Estado do Rio Grande do Sul);

24.
   Service, Industrial, and Commercial Registry of Rio Grande do Sul (Junta Comercial, Industrial e Serviços do Rio Grande do Sul);

25.
   Civil Police (Polícia Civil);

26.
   State Office of the Prosecutor General (Procuradoria-Geral do Estado);

27.
   Office of Penitentiary Administration (Secretaria da Administração Penitenciária);

28.
   Office of Agriculture, Livestock, and Rural Development (Secretaria da Agricultura, Pecuária e Desenvolvimento Rural);

29.
   Office of Culture (Secretaria da Cultura);

30.
   Office of Education (Secretaria da Educação);

31.
   Treasury Department (Secretaria da Fazenda) (Note 16.2.c.);

32.
   Office of Public Security (Secretaria da Segurança Pública) (Note 16.2.b.);

  

33.
   Office of Coordination and Support to Municipalities (Secretaria de Articulação e Apoio Aos Municípios);

34.
   Office of Communications (Secretaria de Comunicação);

35.
   Office of Economic Development and Tourism (Secretaria de Desenvolvimento Econômico e Turismo);

36.
   Office of Innovation, Science, and Technology (Secretaria de Inovação, Ciência e Tecnologia);

37.
   Office of Justice, Citizenship, and Human Rights (Secretaria de Justiça, Cidadania e Direitos Humanos);

38.
   Office of Logistics and Transportation (Secretaria de Logística e Transportes);

39.
   Office of Works and Housing (Secretaria de Obras e Habitação);

40.
   Office of Planning, Governance, and Management (Secretaria de Planejamento, Governança e Gestão);

41.
   Extraordinary Office of Partnerships (Secretaria Extraordinária de Parcerias);

42.
   Office of Social Work and Assistance (Secretaria de Trabalho e Assistência Social);

43.
   Office of Sports and Leisure (Secretaria do Esporte e Lazer);

44.
   Office of Environment and Infrastructure (Secretaria do Meio Ambiente e Infraestrutura);

45.
   Extraordinary Office of Federative and International Relations (Secretaria Extraordinária de Relações Federativas e Internacionais);

46.
   Sub-Office of the Assis Brasil State Exhibition Park (Subsecretaria do Parque Estadual de Exposições Assis Brasil);

47.
   Superintendent’s Office of the Port of Rio Grande (Superintendência do Porto do Rio Grande);

48.
   Superintendent’s Office of Penitentiary Services (Superintendência dos Serviços Penitenciários);

49.
   Rio Grande do Sul State University (Universidade Estadual do Rio Grande do Sul).

B)
   For the entities listed in Rio Grande do Sul, this Agreement does not cover:

(a)
   procurement of food for the prison system;

(b)
   procurement by Office of Public Security (Secretaria de Segurança Pública) of motor vehicles;

(c)
   procurement by Treasury Department (Secretaria da Fazenda) involving sensitive data and information or data and information protected by secrecy rules or national security rules;

(d)
   procurement of transportation services for public authorities, including the rental of air and ground vehicles.

17.
   RONDÔNIA

Executive Branch:

State Office of Economic Development (Secretaria de Desenvolvimento Econômico).

18.
   RORAIMA

A)
   Executive Branch:

1.
   Standing Bidding Committee (Comissão Permanente de Licitação – CPL)

2.
   Sectoral Commission for Bidding of the Secretariat of State for Infrastructure (Comissão Setorial de Licitação da Secretaria de Estado da Infraestrutura – CSL/SEINF)

3.
   Sectoral Commission for Bidding of the Secretary of State for Education and Sport (Comissão Setorial de Licitação da Secretaria de Estado da Educação e Desporto – CSL/SEED)

4.
   Bidding Committee of the State Traffic Department of Roraima (Comissão de Licitação do Departamento Estadual de Trânsito de Roraima)

5.
   Bidding Committee of the Institute of Social Security of the State of Roraima (Comissão de Licitação do Instituto de Previdência do Estado de Roraima)

6.
   Bidding Committee of the Institute of Weights and Measures of the State of Roraima (Comissão de Licitação do Instituto de Pesos e Medidas do Estado de Roraima)

  

7.
   Bidding Committee of the Institute of Support to Science, Technology and Innovation of the State of Roraima (Comissão de Licitação do Instituto de Amparo à Ciência, Tecnologia e Inovação do Estado de Roraima)

8.
   Bidding Committee of the State University of Roraima (Comissão de Licitação da Universidade Estadual de Roraima)

9.
   Bidding Committee of the State Foundation for the Environment and Water Resources (Comissão de Licitação da Fundação Estadual do Meio Ambiente e Recursos Hídricos)

10.
   Bidding Committee of the Agricultural Defense Agency of Roraima (Comissão de Licitação da Agência de Defesa Agropecuária de Roraima)

11.
   Bidding Committee of the Commercial Registry of the State of Roraima (Comissão de Licitação da Junta Comercial do Estado de Roraima)

12.
   Committee of the Virtual University of Roraima (Comissão de Licitação da Universidade Virtual de Roraima)

13.
   Bidding Committee of the Institute of Land and Colonization of the State of Roraima (Comissão de Licitação do Instituto de Terras e Colonização do Estado de Roraima)

B)
   Judicial Branch:

Roraima State Court of Appeals (Tribunal de Justiça de Roraima) – TJ/RR

  

19.
   SANTA CATARINA

All entities of the Executive Branch, including their respective related agencies. For greater certainty, "related agencies" comprises all subordinate bodies and agencies of public law with separate legal personality within the structure of the entities included in this Appendix.

20.
   SÃO PAULO

All entities of the Executive Branch, including their respective related agencies. For greater certainty, "related agencies" comprises all subordinate bodies and agencies of public law with separate legal personality within the structure of the entities included in this Appendix.

21.
   TOCANTINS

All entities of the Executive Branch, including their respective related agencies. For greater certainty, "related agencies" comprises all subordinate bodies and agencies of public law with separate legal personality within the structure of the entities included in this Appendix.

  

Appendix 12-C-3

OTHER ENTITIES

Chapter 12 does not cover procurement carried out by other entities of Brazil.

  

Appendix 12-C-4

GOODS

Unless otherwise specified, Chapter 12 covers all procurement of goods carried out by the entities listed in Appendices 12-C-1 and 12-C-2, with the exception of the goods listed below, in the Brazilian procurement classification CATMAT (Catálogo de Materiais).

|  |  |  |
| --- | --- | --- |
| 3695 | 06786 | Specialized woodworking equipment |
| 3710 |  | Equipment for preparation of soil |
| 3720 |  | Harvesting equipment |
| 3740 | 11339 | Spray equipment |
| 3805 |  | Equipment for excavation and earthmoving |
| 3810 |  | Cranes and excavators |
| 3820 |  | Equipment for mining, rock and earth drilling and related equipment |
| 3825 |  | Road clearing and cleaning equipment |
| 3830 |  | Accessories for trucks and tractors |
| 3895 | 06670 | Equipment for asphalt compacting |
| 4120 | 13768 | Air conditioners |
| 6670 |  | Scales |
| 6810 |  | Chemicals |
| 6820 |  | Dyes |
| 6830 |  | Gases, compressed and liquified |
| 6840 |  | Pesticides and disinfectants |
| 6850 |  | Miscellaneous chemical specialties |
| 8820 | 47643 | Live animals, not bred for food |

  

Appendix 12-C-5

SERVICES

Unless otherwise specified, Chapter 12 covers the procurement carried out by the entities listed in Appendix 12-C-1 and Appendix 12-C-2 of the following services. The services listed below are identified in accordance with the document MTN.GNS/W/120, July 10, 1991, from the WTO, and the Provisional Central Product Classification United Nations Statistical Papers, Series M, number 77.

|  |  |
| --- | --- |
| SECTORS AND SUBSECTORS | CORRESPONDENCE ON CPC |
| 1.    Business Services | Section B |
| A.    Professional Services |  |
| d.    Architectural services | 8671 – Architectural services |
| e.    Engineering services | 8672 – Engineering services |
| f.    Integrated engineering services | 8673 – Integrated engineering services |
| g.    Urban planning and landscape architectural services | 8674 – Urban planning and landscape architectural services |
| F.    Other Business Services |  |
| b.    Market research and public opinion polling services | 864 – Market research and public opinion polling services. |
| c.    Management consulting services | 865 – Management consulting services. |
| d.    Services    related to management consulting | 86601 – Project management services other than for construction |
| e.    Technical testing and analysis services. | 8676 – Technical testing and analysis services. |
| f.    Services    Incidental to agriculture, hunting and forestry | 881 – Services Incidental to agriculture, hunting and forestry |
|  | 8811 – Services incidental to agriculture |
|  | 8812 – Services incidental to animal husbandry |
|  | 8813 – Services incidental to hunting. |
|  | 8814 – Services incidental to forestry and logging |
| g.    Services incidental to fishing | 882 – Services incidental to fishing |
| o.    Building-cleaning services | 8740 – Building-cleaning services |
| q.    Packaging services | 8760 – Packaging services. |
| s.    Convention services | 87909 – Convention services |
| 6.    Environmental Services |  |
| A.    Sewage services | 9401 – Sewage services |

  

Notes to Appendix 12-C-5

Brazil reserves the right of using limited tendering for the procurement of services supplied by a body or entity that integrates the Public Administration, as defined by Decree-Law 200 of February 25, 1967, and which has been created for this specific purpose, before the entry into force of new tendering law 14.133/21, under the condition that the contracted price is compatible with the market price.

  

Appendix 12-C-6

CONSTRUCTION SERVICES AND WORKS CONCESSIONS

1
   CONSTRUCTION SERVICES

All services listed in Division 51 of the Provisional Central Product Classification (CPC).

2
   WORKS CONCESSIONS

When awarded by entities listed in Appendix 12-C-1 and Appendix 12-C-2 and subject to the thresholds applicable to construction services contracts as specified in Appendix 12-C-1 and Appendix 12-C-2, the only Article of Chapter 12 of this Agreement that shall apply to works concessions contracts is Article 12.6. For the purpose of this paragraph, works concessions contracts means any contractual agreement the main objective of which is to undertake the construction or rehabilitation of physical infrastructure, plants, buildings, facilities, or other government- owned works, and under which a procuring entity grants to a supplier, through a contract and for a specified period of time, the temporary ownership or the right to control, operate and demand payment for the use of those works for the duration of the contract.

  

Appendix 12-C-7

GENERAL NOTES

Unless otherwise specified, the following general notes apply to Chapter 12:

1.
   Chapter 12 does not apply to:

(a)
   procurement made outside the territory of Brazil for consumption outside the territory of that Party;

(b)
   contracting related to the delegation of services, such as authorizations, permits, and concessions, except for the concessions of works which are covered under Heading 2 of Appendix 12-C-6;

(c)
   public procurement of goods and services purchased under food and nutritional security and school feeding programmes that support family farmers or family farming cooperatives carrying specific registration, according to Brazil’s laws and regulations;

(d)
   procurement related to the Unified Health System (SUS).

2.
   The prohibition of offsets outlined in Article 12.11 shall not apply to Brazil if the conditions and their assessment are non-discriminatory among potential tenderers, clearly defined in the procurement documents and indicated in the notice of intended procurement.

3.
   Brazil reserves the right to apply margins of preference to national manufactured goods and services as established in the federal Brazilian legislation. The European Union shall be informed within 30 (thirty) days after the government takes a decision regarding goods and services that may fall under this category.

  

4.
   Brazil reserves the right to apply margins of preference in prices, as well as set-aside policies of up to 25 % of the procurement object, in favor of its micro and small enterprises
[16](#footnote16)
.

5.
   Brazil reserves the right to conduct a limited tendering procedure in procuring goods and services from non-profit Brazilian institutions dedicated to social assistance, public services, or social services of public interest.

6.
   In addition to the possibility to conduct limited tendering for pre-commercial government procurement aimed at promoting the development of innovative solutions for public sector needs set forth in point (e) of Article 12.20(1), Brazil may, whenever this provision has been invoked, use limited tendering for subsequent purchases of the same goods and services that have been developed under such arrangement from the national developer of the prototype or first good or service.

⁠

7.
   Article 12.13(2) shall be applied by Brazil 3 (three) years after the date of entry into force of this Agreement.

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

ANNEX 12-D

PARAGUAY

NOTE ON THE APPLICATION OF ANNEX 12-D 
  
BETWEEN THE EUROPEAN UNION AND PARAGUAY

Application of Annex 12-D of Paraguay shall be subject to receipt by the European Union within 3 (three) years after the date of entry into force of this Agreement of a written notification by Paraguay stating the consent of Paraguay to apply the said Annex no later than (three) years after date of entry into force of this Agreement.

  

Appendix 12-D-1

CENTRAL GOVERNMENT ENTITIES

Chapter 12 applies to the procurement carried out by the Paraguayan entities listed in this Appendix, if the value of the procurement estimated in conformity with Article 12.4 of the Agreement equals or exceeds the following thresholds:

(a)
   For goods and services

(i)
   From the date of entry into force of this Agreement until the end of the 10th (tenth) year after its entry into force: SDR 1 067 568 (one million sixty seven thousand five hundred and sixty-eight).

(ii)
   From the 11th (eleventh) year until the end of the 15th (fifteenth) year after the date of entry into force of this Agreement: SDR 850 000 (eight hundred and fifty thousand).

(iii)
   From the 16th (sixteenth) year until the end of the 18th (eighteenth) year after the date of entry into force of this Agreement: SDR 650 000 (six hundred and fifty thousand).

(iv)
   From the 19th (nineteenth) year after the date of entry into force of this Agreement onwards: SDR 580 000 (five hundred and eighty thousand).

(b)
   For construction services

This Appendix does not cover construction services.

  

List of Paraguay

Chapter 12 applies to the Paraguayan central level entities listed below:

A)
   CENTRAL ADMINISTRATION

1.
   Ministerio de Relaciones Exteriores (MRE);

2.
   Ministerio de Justicia (MJ);

3.
   Ministerio de Trabajo, Empleo y Seguridad Social (MTESS);

4.
   Ministerio de Industria y Comercio (MIC);

5.
   Ministerio de la Mujer (Min. Mujer);

6.
   Ministerio de Economía y Finanzas (MEF);

7.
   Vicepresidencia de la República (VPR);

8.
   Ministerio de Desarrollo Social (MDS);

9.
   Ministerio del Ambiente y Desarrollo Sostenible (MADES);

10.
   Secretaría Nacional por los Derechos Humanos de las Personas con Discapacidad (SENADIS);

11.
   Secretaría Nacional de la Juventud (SNJ);

12.
   Auditoría General del Poder Ejecutivo;

  

13.
   Consejo Nacional de Ciencia y Tecnología (CONACYT);

14.
   Instituto Nacional de Estadística (INE);

15.
   Escribanía Mayor de Gobierno;

16.
   Procuraduría General de la República (PGR);

17.
   Secretaría de Políticas Lingüísticas (SPL);

18.
   Secretaría de Prevención de Lavado de Dinero (SEPRELAD);

19.
   Secretaría Nacional Anticorrupción (SENAC);

20.
   Secretaría Nacional Antidrogas (SENAD);

21.
   Secretaría Nacional de Turismo (SENATUR);

22.
   Ministerio de Tecnologías de la Información y Comunicación (MITIC);

23.
   Ministerio de la Niñez y la Adolescencia (MNA);

24.
   Secretaría de Desarrollo para Repatriados y Refugiados Connacionales (SEDERREC).

B)
   LEGISLATIVE POWER

1.
   Congreso Nacional.

  

C)
   JUDICIAL POWER

1.
   Ministerio Público (MP);

2.
   Consejo de la Magistratura (CM);

3.
   Jurado de Enjuiciamiento de Magistrados (JEM);

4.
   Ministerio de la Defensa Pública (MDP).

D)
   AUTONOMOUS AND AUTARCHIC ENTITIES

1.
   Instituto Nacional de Tecnología, Normalización y Metrología (INTN);

2.
   Instituto Nacional de Desarrollo Rural y de la Tierra (INDERT);

3.
   Instituto Paraguayo del Indígena (INDI);

4.
   Dirección de Beneficencia y Ayuda Social (DIBEN);

5.
   Dirección Nacional de Correos del Paraguay (DINACOPA);

6.
   Dirección Nacional de Ingresos Tributarios (DNIT);

7.
   Dirección Nacional de Propiedad Intelectual (DINAPI);

8.
   Instituto Paraguayo de Tecnología Agraria (IPTA);

  

19.
   Servicio Nacional de Calidad y Sanidad Vegetal y de Semillas (SENAVE);

10.
   Fondo Nacional de la Cultura y las Artes (FONDEC);

11.
   Instituto Forestal Nacional (INFONA);

12.
   Instituto Paraguayo de Artesanía (IPA);

13.
   Agencia Nacional de Evaluación y Acreditación de la Educación Superior (ANEAES);

14.
   Agencia Nacional de Tránsito y Seguridad Vial (ANTSV);

15.
   Autoridad Reguladora Radiológica y Nuclear (ARRN);

16.
   Comisión Nacional de Competencia (CONACOM);

17.
   Consejo Nacional de Educación Superior (CONES);

18.
   Dirección Nacional de Transporte (DINATRAN);

19.
   Secretaría de Defensa del Consumidor y el Usuario (SEDECO);

20.
   Secretaría Nacional de Cultura (SNC);

21.
   Defensoría del Pueblo;

22.
   Mecanismo Nacional de Prevención contra la Tortura y Otros Tratos o Penas Crueles, Inhumanos o Degradantes (MNP).

  

E)
   FINANCIAL ENTITIES

1.
   Banco Nacional de Fomento (BNF);

2.
   Crédito Agrícola de Habilitación (CAH);

3.
   Agencia Financiera de Desarrollo (AFD);

4.
   Caja de Préstamos del Ministerio de Defensa Nacional;

5.
   Instituto Nacional de Cooperativismo (INCOOP).

F)
   CONTRALORÍA GENERAL DE LA REPÚBLICA

G)
   PUBLIC ENTITIES OF SOCIAL SECURITY

1.
   Caja de Jubilaciones y Pensiones del Personal de la ANDE;

2.
   Caja de Jubilaciones y Pensiones del Personal Municipal;

3.
   Caja de Seguridad Social de Empleados y Obreros Ferroviarios.

H)
   UNIVERSITIES

1.
   Universidad Nacional de Canindeyú;

2.
   Universidad Nacional de Concepción;

  

3.
   Universidad Nacional de Itapúa;

4.
   Universidad Nacional de Pilar.

  

Appendix 12-D-2

Chapter 12 applies to the procurement carried out by the Paraguayan entities listed in this Appendix, if the value of the procurement estimated in conformity with Article 12.4 of the Agreement equals or exceeds the following thresholds:

(a)
   For goods and services

(i)
   From the date of entry into force of this Agreement until the end of the 10th (tenth) year after its entry into force: SDR 1 067 568 (one million sixty seven thousand five hundred and sixty-eight).

(ii)
   From the 11th (eleventh) year until the end of the 15th (fifteenth) year after the date of entry into force of this Agreement: SDR 850 000 (eight hundred and fifty thousand).

(iii)
   From the 16th (sixteenth) year until the end of the 18th (eighteenth) year after the date of entry into force of this Agreement: SDR 650 000 (six hundred and fifty thousand).

(iv)
   From the 19th (nineteenth) year after the date of entry into force of this Agreement onwards: SDR 580 000 (five hundred and eighty thousand).

(b)
   For construction services

This Appendix does not cover construction services.

  

List of Paraguay

SUB-CENTRAL GOVERNMENT ENTITIES

Departmental governments

1.
   Gobernación del Departamento de Concepción;

2.
   Gobernación del Departamento de San Pedro;

3.
   Gobernación del Departamento de Cordillera;

4.
   Gobernación del Departamento de Guairá;

5.
   Gobernación del Departamento de Caaguazú;

6.
   Gobernación del Departamento de Caazapá;

7.
   Gobernación del Departamento de Itapúa;

8.
   Gobernación del Departamento de Misiones;

9.
   Gobernación del Departamento de Paraguarí;

10.
   Gobernación del Departamento de Alto Paraná;

11.
   Gobernación del Departamento de Central;

12.
   Gobernación del Departamento de Ñeembucú;

13.
   Gobernación del Departamento de Amambay;

14.
   Gobernación del Departamento de Canindeyú;

15.
   Gobernación del Departamento de Boquerón;

16.
   Gobernación del Departamento de Presidente Hayes;

17.
   Gobernación del Departamento de Alto Paraguay.

  

Appendix 12-D-3

OTHER ENTITIES

Chapter 12 does not cover other entities.

Appendix 12-D-4

GOODS

Unless otherwise specified, Chapter 12 covers all procurement of goods carried out by the entities listed in Appendices 12-D-1 and 12-D-2, with the exception of goods that correspond to the HS listed below:

|  |  |
| --- | --- |
| HS Nomenclature   2017 | Description |
| 02.02 | Meat of bovine animals, frozen |
| 02.03 | Meat of swine, fresh, chilled or frozen |
| 04 | Dairy produce; birds' eggs; natural honey; edible products of animal origin not elsewhere specified or included |
| 15.15 | Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified |
| 15.16 | Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised whether or not refined, but not further prepared |
| 1517.10.00 | Margarine, excluding liquid margarine |
| 1601.00.00 | Sausages and similar products, of meat, meat offal or blood; food preparations based on these products |
| 17.01 | Cane or beet sugar and chemically pure sucrose, in solid form |
| 19.02 | Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne gnocchi, ravioli, cannelloni; couscous, whether or not prepared |
| 19.04 | 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 or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked, or otherwise prepared, not elsewhere specified or included |
| 19.05 | Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products |
| 2008.11.00 | Ground-nuts |
| 20.09 | Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter |
| 2101.20.20 | Of yerba mate |
| 2201.10.00 | Mineral waters and aerated waters |
| 2804.30.00 | Nitrogen |
| 2804.40.00 | Oxygen |
| 30 | Pharmaceutical products |
| 32.08 | Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a non-aqueous medium; solutions as defined in Note 4 to Chapter 12 |
| 32.09 | Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium |
| 32.14 | Glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics; painters' fillings; non-refractory surfacing preparations for façades, indoor walls, floors, ceilings or the like |
| 32.15 | Printing ink, writing or drawing ink and other inks, whether or not concentrated or solid |
| 34.01 | Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap; organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent |
| 39.17 | Tubes, pipes and hoses, and fittings therefor (for example, joints, elbows, flanges), of plastics |
| 39.23 | Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics |
| 39.25 | Builders' ware of plastics, not elsewhere specified or included |
| 3926.10.00 | Office or school supplies |
| 4011.40.00 | Of a kind used on motorcycles |
| 44.18 | Builders' joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes |
| 48.19 | Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres; box files, letter trays, and similar articles, of paper or paperboard of a kind used in offices, shops or the like |
| 48.20 | Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, exercise books, blotting-pads, binders (loose-leaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationery, of paper or paperboard; albums for samples or for collections and book covers, of paper or paperboard |
| 48.21 | Paper or paperboard labels of all kinds, whether or not printed |
| 49.01 | Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets |
| 49.11 | Other printed matter, including printed pictures and photographs |
| 61 | Articles of apparel and clothing accessories, knitted or crocheted |
| 63.02 | Bed linen, table linen, toilet linen and kitchen linen |
| 70.07 | Safety glass, consisting of toughened (tempered) or laminated glass |
| 72.14 | Other bars and rods of iron or non-alloy steel, not further worked than forged, hot-rolled, hot-drawn or hot-extruded, but including those twisted after rolling |
| 72.15 | Other bars and rods of iron or non-alloy steel |
| 72.16 | Angles, shapes and sections of iron or non-alloy steel |
| 72.17 | Wire of iron or non-alloy steel |
| 73.05 | Other tubes and pipes (for example, welded, riveted or similarly closed), having circular cross-sections, the external diameter of which exceeds 406.4 mm, of iron or steel |
| 73.07 | Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel |
| 73.08 | Structures (excluding prefabricated buildings of heading 94.06) and parts of structures (for example, bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frame-works, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel |
| 7309.00 | Reservoirs, tanks, vats and similar containers for any material (other than compressed or liquefied gas), of iron or steel, of a capacity exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment |
| 7310 | Tanks, casks, drums, cans, boxes and similar containers, for any material (other than compressed or liquefied gas), of iron or steel, of a capacity not exceeding 300 l, whether or not lined or heat insulated, but not fitted with mechanical or thermal equipment |
| 7311.00.00 | Containers for compressed or liquefied gas, of iron or steel |
| 7313.00.00 | Barbed wire of iron or steel; twisted hoop or single flat wire, barbed or not, and loosely twisted double wire, of a kind used for fencing, of iron or steel |
| 73.14 | Cloth (including endless bands), grill, netting and fencing, of iron or steel wire; expanded metal of iron or steel |
| 73.17.00 | Nails, tacks, drawing pins, corrugated nails, staples (other than those of heading 83.05) and similar articles, of iron or steel, whether or not with heads of other material, but excluding such articles with heads of copper |
| 8303.00.00 | Armored or reinforced safes, strong-boxes and doors and safe deposit lockers for strong-rooms, cash or deed boxes and the like, and parts thereof, of base metal |
| 83.11 | Wire, rods, tubes, plates, electrodes and similar products, of base metal or of metal carbides, coated or cored with flux material, of a kind used for soldering, brazing, welding or deposition of metal or of metal carbides; wire and rods, of agglomerated base metal powder, used for metal spraying |
| 8701.95.90 | Tractors (other than tractors of heading 87.09. Other, of an engine power. Exceeding 130 kW |
| 8703.22 | Other vehicles, with only spark-ignition internal combustion reciprocating piston engine. Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc |
| 8703.23 | Other vehicles, with only spark-ignition internal combustion reciprocating piston engine. Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc |
| 8704.21.90 | Motor vehicles for the transport of goods. Other, with compression-ignition internal combustion piston engine (diesel or semi-diesel). "Gross vehicle weight" not exceeding 5 tonnes |
| 8704.22.90 | Motor vehicles for the transport of goods. Other, with compression-ignition internal combustion piston engine (diesel or semi-diesel). "Gross vehicle weight" exceeding 5 tonnes but not exceeding 20 tonnes |
| 8704.31.90 | Motor vehicles for the transport of goods. Other, with spark-ignition internal combustion piston engine. "Gross vehicle weight" not exceeding 5 tonnes |
| 8711.20.20 | Motorcycles with a cylinder capacity greater than 125 cm3 |
| 8711.20.10 | Motorcycles with a cylinder capacity not exceeding 125 cm3 |

  

Appendix 12-D-5

SERVICES

Chapter 12 covers government procurement of services listed below, carried out by the entities listed in Appendices 12-D-1 and 12-D-2, which are identified in accordance with the document MTN.GNS/W/120, July 10, 1991, from the WTO, and the Provisional Central Product Classification United Nations Statistical Papers, series M, number 77.

|  |  |
| --- | --- |
| SECTORS AND SUB-SECTORS | Corresponding CPC |
| 1.    BUSINESS SERVICES | Section B |
| B.    Computer and Related Services |  |
| a.    Consultancy related to the installation of computer hardware | 84100 |
| b.    System analysis services | 84220 |
| c.    Data processing services | 843 |
| d.    Database services | 844 |
| C.    Research and development services |  |
| b.    Research and development services on social sciences and humanities | 852 |
| F.    Other Business Services |  |
| b.    Public opinion polling services | 86402 |
| c.    Management consultants services | 865 |
| d.    Services related to management consulting | 866 |
| h.    Services incidental to mining | 883+5115 |
| n.    Maintenance and repair of equipment (excluding ships, aircraft and other transport equipment) | 663+8861-8866 |
| s.    Services rendered on the occasion of assemblies or conventions | 87909\* |
| 2.    COMMUNICATIONS SERVICES |  |
| C.    Telecommunications services |  |
| 4.    DISTRIBUTION SERVICES |  |
| B.    Wholesale trade services | 622 |
| C.    Retailing services | 631+632 6111 +6113+6121 |
| D.    Franchise services | 8929 |
| 7.    FINANCIAL SERVICES |  |
| C.    Reinsurance and retrocession services | 81299\* |
| 9.    TOURISM SERVICES AND TRAVEL-RELATED SERVICES |  |
| A.    Hotels and restaurants (including food supply services from outside by contract) | 641-643 |
| C.    Tour guide services | 7472 |

Appendix 12-D-6

CONSTRUCTION SERVICES

This Appendix does not cover construction services.

  

Appendix 12-D-7

GENERAL NOTES

The following general notes apply to Chapter 12.

1.
   In the national public tenders called by the entities covered by Appendices 12-D-1- and 12-D-2, Paraguay reserves the right to apply support programmes for the production and employment on the basis of contracts concluded by the Paraguayan State. With regard to support programmes for production and national employment, Paraguay may:

(a)
   for 18 (eighteen) years as of the date of entry into force of this Agreement, apply a margin of price preferences of 20 % (twenty percent), to products and services of national origin:

(i)
   in products, when labour, raw materials and inputs from Paraguay represent a percentage equal to or greater than 40 % (forty percent); and

(ii)
   in road works, constructions, maintenance services, transportation, insurance, consulting and others in general when more than 70 % (seventy percent) of the staff of the provider is of Paraguayan nationality;

(b)
   for 10 (ten) years as of the date of entry into force of this Agreement, use support programmes to stimulate innovation and scientific and technological research, including offsets provided that their conditions and their assessment are non-discriminatory and indicated in the notice of intended procurement and clearly defined in the procurement documents;

  

2.
   Chapter 12 shall not apply when the subject matter of the bidding refers to national policies aimed at: education, services for public health included in programmes approved by the Ministry of Health, food and nutritional security and school feeding programmes, and family farming programmes, according to Paraguayan law.

3.
   Chapter 12 does not apply to:

(a)
   purchases of state owned and any other public institutions not listed in Appendices 12-D-1 and 12-D-2 of Paraguay;

(b)
   contracts for the delegation of services, such as authorisations, permits and concessions, including the concession of public works;

(c)
   non-contractual agreements or any form of assistance provided by a Party or by a state owned enterprise, including contracting under programmes financed with loans from international financial organisations, donations, capital increases, tax incentives, subsidies, guarantees, agreements, cooperation and public provision of goods and services to people or governments at the regional, province or local level;

(d)
   contracts signed for the sole purpose of rendering foreign assistance;

(e)
   public procurement made outside the territory of the Party, for consumption outside the territory of the Party;

(f)
   the acquisition of services of agencies or services of tax warehouses, services of liquidation and administration for regulated financial institutions, nor the services of sale and distribution of public debt; or

  

(g)
   public procurement undertaken among public entities, whether they are included or not in Appendix 12-D-1, as long as the object of the contract is not subcontracted to a third person that is not a public entity and provided that the object of the contract refers to logistics, social and educational goods and services.

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

ANNEX 12-E

URUGUAY

  

Appendix 12-E-1

CENTRAL GOVERNMENT ENTITIES

(a)
   Thresholds for goods and services:

(i)
   From the date of entry into force of this Agreement until the end of the 10th (tenth) year after its date of entry into force: SDR 211 951 (two hundred and eleven thousand nine hundred and fifty-one);

(ii)
   From the 11th (eleventh) year until the end of the 15th (fifteenth) year after the date of entry into force of this Agreement: SDR 200 000 (two hundred thousand); and

(iii)
   From the 16th (sixteenth) year after the date of entry into force of this Agreement onwards: SDR 130 000 (one hundred and thirty thousand).

(b)
   Thresholds for construction services:

SDR 5 652 032 (five million six hundred and fifty two thousand and thirty-two) for the construction or public works services specified in Appendix 12-E-6.

  

List of Uruguay

Unless otherwise specified, Chapter 12 applies to the entities listed below:

Executive Branch:

(a)
   Presidencia de la República

(b)
   Ministerio de Defensa Nacional (Ministry of National Defence)

(c)
   Ministerio del Interior

(d)
   Ministerio de Economía y Finanzas

(e)
   Ministerio de Relaciones Exteriores

(f)
   Ministerio de Ganadería, Agricultura y Pesca

(g)
   Ministerio de Industria, Energía y Minería

(h)
   Ministerio de Turismo

(i)
   Ministerio de Transporte y Obras Públicas

(j)
   Ministerio de Educación y Cultura

(k)
   Ministerio de Salud Pública

(l)
   Ministerio de Trabajo y Seguridad Social

  

(m)
   Ministerio de Vivienda y Ordenamiento Territorial

(n)
   Ministerio de Desarrollo Social

(o)
   Ministerio de Ambiente

Legislative Branch:

(a)
   Cámara de Senadores;

(b)
   Cámara de Representantes;

(c)
   Asamblea General;

(d)
   Comisión Permanente;

(e)
   Comisión Administrativa.

Judicial Branch:

(a)
   Suprema Corte de Justicia;

(b)
   Tribunales de Apelaciones;

(c)
   Juzgados Letrados de Primera Instancia;

(d)
   Juzgados de Paz Departamentales de la Capital;

(e)
   Juzgados de Faltas;

  

(f)
   Juzgados de Paz Departamentales del Interior;

(g)
   Juzgados de Paz de las Ciudades, Villas o Pueblos del Interior;

(h)
   Juzgados de Paz Rurales.

Other:

(a)
   Corte Electoral (Electoral Court)

(b)
   Tribunal de Cuentas (Court of Auditors)

(c)
   Tribunal de lo Contencioso Administrativo (Court of Administrative Matters)

Notes concerning the list of entities set out above Appendix 12-E-1:

1.
   The procurement of goods and services by the Presidency of Uruguay does not include the procurement carried out by the Unidad Operativa Central of Plan Nacional de Integración Socio-Habitacional Juntos, set by Ley nº 18.829 de 24 de octubre de 2011;

2.
   Purchases made by the Ministerio de Defensa Nacional and by the Ministerio del Interior do not include the goods listed below:

(a)
   nuclear war material;

(b)
   fire control equipment;

(c)
   ammunition and explosives;

  

(d)
   missiles;

(e)
   aircraft and components for aircraft;

(f)
   equipment for take-off, landing and ground handling of aircraft;

(g)
   boats and maritime equipment; and

(h)
   armament.

Procurement of goods made by the Ministerio de Defensa Nacional and by Ministerio del Interior are not covered by Section 2 (Food, Beverage and Tobacco, Textile and Clothing and Leather Products) of the Central Product Classifier (CPC) Version 1.0.) of the United Nations.

  

Appendix 12-E-2

SUB-CENTRAL GOVERNMENT ENTITIES

1.
   Uruguay shall initiate internal consultation proceedings with its departmental governments with a view to committing a satisfactory level of coverage at sub-central level. Consultations shall be conducted with the aim of engaging all the entities under the departmental governments. Coverage shall be considered satisfactory if it encompasses departmental governments which generate at least 65 % (sixty-five percent) of its national GDP.

2.
   Uruguay shall conclude these consultations no later than 2 (two) years after the date of entry into force of this Agreement and shall immediately notify the European Union of the results of such consultations.

3.
   Provided that the satisfactory coverage set out under paragraph 1 has been achieved, the Trade Council shall adopt a decision to modify this Appendix accordingly.

  

Appendix 12-E-3

OTHER ENTITIES

Autonomous entities:

1.
   Administración Nacional de Educación Pública (ANEP)

2.
   Banco Central del Uruguay (BCU)

3.
   Banco de la República Oriental del Uruguay (BROU)

4.
   Banco de Seguros del Estado (BSE)

5.
   Consejo Directivo Central (CODICEN)

6.
   Instituto Nacional de Colonización (INC)

7.
   Universidad de la República (UDELAR)

8.
   Universidad Tecnológica (UTEC)

Decentralised services:

1.
   Administración Nacional de Correos (ANC)

2.
   Instituto Uruguayo de Meteorología (INUMET)

Notes concerning the list of entities set out above (Appendix 12-E-3)

1.
   Purchases of the Administración Nacional de Educación Pública do not include those that are made to acquire, execute or repair goods, or hire services, for the maintenance and infrastructure improvements of teaching premises under its dependency.

2.
   Purchases made by the Universidad de la República do not include those that are made to acquire, execute, repair goods or hire services for scientific research.

  

Appendix 12-E-4

GOODS

Chapter 12 applies to all public procurement of goods acquired by entities included in Annex 12-E, unless otherwise specified in Appendices 12-E-1 to 12-E-7.

  

Appendix 12-E-5

SERVICES

Chapter 12 applies to all public procurement of services contracted by entities included in the list of Uruguay Annex 12-E, unless otherwise specified Appendices 12-E-1 to 12-E-7.

  

Appendix 12-E-6

CONSTRUCTION SERVICES

Chapter 12 applies to all public procurement of services contracted by entities included in the list of Uruguay in Annex 12-E, unless otherwise specified in Appendices 12-E-1 to 12-E-7.

  

Appendix 12-E-7

GENERAL NOTES

The following general notes apply to Chapter 12.

1.
   Chapter 12 does not apply to:

(a)
   purchases of crude oil and its derivatives, basic oils, lubricant additives and their respective freight charges;

(b)
   energy purchases;

(c)
   purchases of livestock by selection, in the case of specimens with special characteristics;

(d)
   the contracting of financial services;

(e)
   contracts for the delegation of services, such as authorisations, permits and concessions, including the concession of public works;

(f)
   the contracts made within the framework of the Public Procurement for Development Programme and the law on family farming and artisanal fishing;

(g)
   the acquisition of services of agencies or services of fiscal deposits, services of liquidation and administration for regulated financial institutions, nor the services of sale and distribution of public debt;

(h)
   public procurement by an entity to another entity or company of the State of Uruguay, whether or not listed in Appendices 12-E-1, 12-E-2 and 12-E-3.

(i)
   the hiring of non-profit institutions dedicated to social assistance, teaching, research and institutional development; or

(j)
   public procurement made outside the territory of Uruguay, for consumption outside the territory of the Party.

2.
   Notwithstanding any provision of this Agreement, in construction services contracts or public works, Uruguay may grant a margin of preference in the price of the offers, which may be conditioned to hiring nationals, in accordance with the requirements of qualification established in Uruguayan law.

This condition shall be indicated in the notice of intended procurement and clearly defined in the tender documentation;

  

Exceptions to the public tender procedure

Entities may award contracts by means other than the open tender procedures, in the following cases:

(a)
   in the case of construction services or public works, when construction services additional to those originally contracted are required, in order to respond to unforeseen circumstances and that are necessary to fulfil the objectives of the contract on which they are based; the total value of the contracts awarded for such additional construction or public works services may not exceed 50% (fifty percent) of the amount of the main contract; and

(b)
   when an entity requires consulting services related to matters of a confidential nature the disclosure of which could reasonably be expected to prejudice confidential information of the public sector, cause serious economic disturbances or, otherwise, be contrary to the public interest.

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

ANNEX 12-F

UNION PUBLICATION OF INFORMATION AND NOTICES

  

Appendix 12-F-1

Media for Publication of Procurement Information

This Appendix lists the electronic or paper medium utilised by the European Union and its Member States for the publication of laws, regulations, judicial decisions, administrative rulings of general application, standard contract clauses and procedures referred to in Article 12.12, with regard to public procurement covered by Chapter 12.

1.
   EUROPEAN UNION LEVEL

Information on the public procurement system of the European Union:

(a)
   http://simap.ted.europa.eu/index\_en.html

(b)
   The Official Journal of the European Union

2.
   MEMBER STATES OF THE EUROPEAN UNION

BELGIUM

(a)
   Laws, royal regulations, ministerial regulations, ministerial circulars:

le Moniteur Belge.

  

(b)
   Judicial decisions:

Pasicrisie.

BULGARIA

(a)
   Laws and regulations:

Държавен вестник (State Gazette).

(b)
   Judicial decisions:

http://www.sac.government.bg.

(c)
   Administrative rulings of general application and any procedure:

http://www.aop.bg; and

http://www.cpc.bg.

CZECHIA

(a)
   Laws and Regulations:

Collection of Laws of the Czech Republic.

(b)
   Rulings of the Office for the Protection of Competition:

Collection of Rulings of the Office for the Protection of Competition.

  

DENMARK

(a)
   Laws and regulations:

Lovtidende.

(b)
   Judicial decisions:

Ugeskrift for Retsvaesen.

(c)
   Administrative rulings and procedures:

Ministerialtidende.

(d)
   Rulings by the Danish Complaints Board for Public Procurement:

Kendelser fra Klagenævnet for Udbud.

GERMANY

(a)
   Laws and regulations:

Bundesgesetzblatt; and

Bundesanzeiger.

(b)
   Judicial decisions:

Entscheidungsammlungen des: Bundesverfassungsgerichts; Bundesgerichtshofs;

  

Bundesverwaltungsgerichts Bundesfinanzhofs sowie der Oberlandesgerichte.

ESTONIA

(a)
   Laws, regulations and administrative rulings of general application:

Riigi Teataja - http://www.riigiteataja.ee.

(b)
   Procedures regarding government procurement:

https://riigihanked.riik.ee.

IRELAND

(a)
   Laws and regulations:

Iris Oifigiuil (Official Gazette of the Irish Government).

GREECE

Epishmh efhmerida eurwpaikwn koinothtwn (Government Gazette of Greece).

SPAIN

(a)
   Laws and regulations:

Boletín Oficial de Estado.

  

(b)
   Judicial decisions:

No official publication.

FRANCE

(a)
   Laws and regulations:

Journal Officiel de la République française.

(b)
   Judicial decisions:

Recueil des arrêts du Conseil d'État; and

Revue des marchés publics.

CROATIA

Narodne novine - http://www.nn.hr.

ITALY

(a)
   Laws and regulations:

Gazzetta Ufficiale.

(b)
   Judicial decisions:

No official publication.

  

CYPRUS

(a)
   Laws and regulations:

Επίσημη Εφημερίδα της Δημοκρατίας (Official Gazette of theRepublic).

(b)
   Judicial decisions:

Αποφάσεις Ανωτάτου Δικαστηρίου 1999 – Τυπογραφείο της Δημοκρατίας (Decisions of the Supreme High Court – Printing Office).

LATVIA

(a)
   Laws and regulations:

Latvijas vēstnesis (Official Newspaper).

LITHUANIA

(a)
   Laws, regulations and administrative provisions:

Teisės aktų registras (Register of Legal Acts).

(b)
   Judicial decisions:

Bulletin of the Supreme Court of Lithuania "Teismų praktika"; and

Bulletin of the Supreme Administrative Court of Lithuania "Administracinių teismų praktika".

  

LUXEMBOURG

(a)
   Laws and regulations:

Memorial.

(b)
   Judicial decisions:

Pasicrisie.

HUNGARY

(a)
   Laws and regulations:

Magyar Közlöny (Official Journal of the Republic of Hungary).

(b)
   Judicial decisions:

Közbeszerzési Értesítő - a Közbeszerzések Tanácsa Hivatalos Lapja (Public Procurement Bulletin - Official Journal of the Public Procurement Council).

MALTA

(a)
   Laws and regulations:

Government Gazette.

  

NETHERLANDS

(a)
   Laws and regulations:

Nederlandse Staatscourant or Staatsblad.

(b)
   Judicial decisions:

No official publication.

AUSTRIA

(a)
   Laws and regulation:

Österreichisches Bundesgesetzblatt; and

Amtsblatt zur Wiener Zeitung.

(b)
   Judicial decisions:

Entscheidungen des Verfassungsgerichtshofes, Verwaltungsgerichtshofes, Obersten Gerichtshofes, der Oberlandesgerichte, des Bundesverwaltungsgerichtes und der Landesverwaltungsgerichte.

POLAND

(a)
   Laws and regulations:

Dziennik Ustaw Rzeczypospolitej Polskiej (Journal of Laws – Republic of Poland).

(b)
   Judicial decisions:

"Zamówienia publiczne w orzecznictwie. Wybrane orzeczenia zespołu arbitrów i SąduOkręgowego w Warszawie" (Selection of judgments of arbitration panels and Regional Courtin Warsaw).

PORTUGAL

(a)
   Laws and regulations:

Diário da República Portuguesa 1a Série A e 2a série.

(b)
   Judicial Publications:

Boletim do Ministério da Justiça;

Colectânea de Acordos do Supremo Tribunal Administrativo; and

Colectânea de Jurisprudencia Das Relações.

ROMANIA

(a)
   Laws and Regulations:

Monitorul Oficial al României (Official Journal of Romania).

(b)
   Judicial decisions, administrative rulings of general application and any procedure:

http://www.anrmap.ro.

  

SLOVENIA

(a)
   Laws and regulations:

Official Gazette of the Republic of Slovenia.

(b)
   Judicial decisions:

No official publication.

SLOVAKIA

(a)
   Laws and regulations:

Zbierka zakonov (Collection of Laws).

(b)
   Judicial decisions:

No official publication.

FINLAND

Suomen Säädöskokoelma - Finlands Författningssamling (The Collection of the Statutes of Finland).

SWEDEN

Svensk Författningssamling (Swedish Code of Statutes).

  

Appendix 12-F-2

MEDIA FOR PUBLICATION OF NOTICES

This Appendix lists the electronic or paper medium utilised by the European Union and its Member States for the publication of notices pursuant to Article 12.12, with regard to public procurement covered by Chapter 12.

1.
   EUROPEAN UNION LEVEL

Supplement to the Official Journal of the European Union, and its electronic version:

(a)
   TED (tenders electronically daily) http://ted.europa.eu

(b)
   (also accessible from the portal http://simap.ted.europa.eu/index\_en.html)

2.
   MEMBER STATES OF THE EUROPEAN UNION

BELGIUM

(a)
   Official Journal of the European Union;

(b)
   Le Bulletin des Adjudications; and

(c)
   Other publications in the specialised press.

BULGARIA

(a)
   Official Journal of the European Union;

  

(b)
   Държавен вестник (State Gazette) - http://dv.parliament.bg; and

(c)
   Public Procurement Register - http://www.aop.bg.

CZECHIA

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

IRELAND

(a)
   Official Journal of the European Union; and

(b)
   eTenders (www.eTenders.gov.ie).

GREECE

(a)
   Official Journal of the European Union; and

(b)
   Publication in the daily, financial, regional and specialised press.

SPAIN

Official Journal of the European Union.

FRANCE

(a)
   Official Journal of the European Union; and

(b)
   Bulletin officiel des annonces des marchés publics.

CROATIA

(a)
   Official Journal of the European Union; and

(b)
   Elektronički oglasnik javne nabave Republike Hrvatske (Electronic Public Procurement Classifieds of the Republic of Croatia).

ITALY

Official Journal of the European Union.

CYPRUS

(a)
   Official Journal of the European Union;

(b)
   Official Gazette of the Republic; and

(c)
   Local Daily Press.

  

LATVIA

(a)
   Official Journal of the European Union; and

(b)
   Latvijas vēstnesis (Official newspaper).

LITHUANIA

(a)
   Official Journal of the European Union;

(b)
   Centrinė viešųjų pirkimų informacinė sistema (Central Portal of Public Procurement); and

(c)
   Information supplement "Informaciniai pranešimai" to the Official Gazette ("Valstybės žinios") of the Republic of Lithuania.

LUXEMBOURG

(a)
   Official Journal of the European Union; and

(b)
   Daily Press.

HUNGARY

(a)
   Official Journal of the European Union; and

(b)
   Közbeszerzési Értesítő - a Közbeszerzések Tanácsa Hivatalos Lapja (Public ProcurementBulletin - Official Journal of the Public Procurement Council).

  

MALTA

(a)
   Official Journal of the European Union; and

(b)
   Government Gazette.

NETHERLANDS

Official Journal of the European Union.

AUSTRIA

(a)
   Official Journal of the European Union; and

(b)
   Amtsblatt zur Wiener Zeitung.

POLAND

(a)
   Official Journal of the European Union; and

(b)
   Biuletyn Zamówień Publicznych (Public Procurement Bulletin).

PORTUGAL

Official Journal of the European Union.

ROMANIA

(a)
   Official Journal of the European Union;

  

(b)
   Monitorul Oficial al României (Official Journal of Romania); and

(c)
   Electronic System for Public Procurement - http://www.e-licitatie.ro.

SLOVENIA

(a)
   Official Journal of the European Union; and

(b)
   Portal javnih naročil - http://www.enarocanje.si/?podrocje=portal.

SLOVAKIA

(a)
   Official Journal of the European Union; and

(b)
   Vestnik verejneho obstaravania (Journal of Public Procurement).

FINLAND

(a)
   Official Journal of the European Union; and

(b)
   Julkiset hankinnat Suomessa ja ETA-alueella, Virallisen lehden liite (Public Procurement inFinland and in the EEA-area, Supplement to the Official Gazette of Finland).

SWEDEN

Official Journal of the European Union.

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

ANNEX 12-G

ARGENTINA’S PUBLICATION OF INFORMATION AND NOTICES

  

Appendix 12-G-1

MEDIA FOR PUBLICATION OF PROCUREMENT INFORMATION

The information referred to in paragraph 1(c) of Article 12.12 is published in the following websites:

−
   Boletín Oficial de la República Argentina

−
   Oficina Nacional de Contrataciones

  

Appendix 12-G-2

MEDIA FOR PUBLICATION OF NOTICES
[17](#footnote17)

The information referred to in paragraph 1(d) of Article 12.12 is published in the following websites:

−
   Boletín Oficial de la República Argentina

−
   Participación Público-Privada

−
   Portal de Compras Públicas de  la República Argentina (COMPR.AR)

−
   Portal Electrónico de Contratación de Obra Pública (CONTRAT.AR)

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

ANNEX 12-H

BRAZIL’S PUBLICATION OF INFORMATION AND NOTICES

Appendix 12-H-1

MEDIA FOR PUBLICATION OF PROCUREMENT INFORMATION

The information referred to in paragraph 1(c) of Article 12.12 is published in the following websites:

https://www.gov.br/pncp/pt-br

Notices of intended procurement shall be publicized in the Brazilian National Portal for Public Procurement (Portal Nacional de Compras Públicas – PNCP), in the terms of Brazilian laws, more specifically Brazilian Civil Code (10.406, January 10th, 2002) and Brazilian Law for Public Procurement (14.133, April 1st, 2021)

  

Appendix 12-H-2

MEDIA FOR PUBLICATION OF NOTICES

The information referred to in paragraph 1(d) of Article 12.12 is published in the following websites:

https://www.gov.br/compras/pt-br/

https://www.gov.br/pncp/pt-br

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

ANNEX 12-I

PARAGUAY’S PUBLICATION OF INFORMATION AND NOTICES

  

Appendix 12-I-1

MEDIA FOR PUBLICATION OF PROCUREMENT INFORMATION

The information referred to in paragraph 1(c) of Article 12.12 is published in the following websites:

Website of the:

Dirección Nacional de Contrataciones Públicas

  

Appendix 12-I-2

MEDIA FOR PUBLICATION OF NOTICES

in paragraph 1(d) of Article 12.12 is published in the following websites:

Website of the:

Dirección Nacional de Contrataciones Públicas

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

ANNEX 12-J

URUGUAY’S PUBLICATION OF INFORMATION AND NOTICES

  

Appendix 12-J-1

MEDIA FOR PUBLICATION OF PROCUREMENT INFORMATION

The information referred to in paragraph 1(c) of Article 12.12 is published in the following websites:

−
   Website of the Agencia de Compras y Contrataciones del Estado (ACCE)

  

Appendix 12-J-2

MEDIA FOR PUBLICATION OF NOTICES

The information referred to in paragraph 1(d) of Article 12.12 is published in the following websites:

−
   Website of the Agencia de Compras y Contrataciones del Estado (ACCE)

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

ANNEX 12-K

SUMMARY NOTICE

Each summary notice shall include:

(a)
   the subject-matter of the procurement;

(b)
   the final date for the submission of tenders or, where applicable, any final date for the submission of requests for participation in the procurement or for inclusion on a multi-use list; and

(c)
   the address from which documents relating to the procurement may be requested.

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

ANNEX 12-L

NOTICE INVITING INTERESTED SUPPLIERS 
  
TO APPLY FOR INCLUSION IN A MULTI-USE LIST

Each notice inviting interested suppliers to apply for inclusion in a multi-use list shall include:

(a)
   a description of the goods or services, or categories thereof, for which the list may be used;

(b)
   the conditions for participation to be satisfied by suppliers for inclusion on the list and the methods that the procuring entity will use to verify that a supplier satisfies the conditions;

(c)
   the name and address of the procuring entity and other information necessary to contact the entity and obtain all relevant documents relating to the list;

(d)
   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 the termination of use of the list is to be notified; and

(e)
   an indication that the list may be used for procurement covered by Chapter 12.

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

ANNEX 12-M

TIME PERIODS

Deadline for the submission of requests for participation in the case of selective tendering

1.
   A procuring entity that uses selective tendering shall establish that the final date for the submission of requests for participation shall not, in principle, be less than 25 (twenty-five) days from the date of publication of the notice of intended procurement. Where a state of urgency duly substantiated by the procuring entity renders this time period impracticable, the time period may be reduced to no less than 10 (ten) days.

Deadlines for the submission of tenders

2.
   Except as provided for in paragraphs 3, 4, 6 and 7, a procuring entity shall establish that the final date for the submission of tenders shall not be less than 40 (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 suppliers that they will be invited to submit tenders, whether or not it uses a multi-use list.

  

Cases for which the time period for tendering (open and selective) can be reduced

3.
   A procuring entity may reduce the time period for tendering set out in paragraph 2 to not less than 10 (ten) days where:

(a)
   the procuring entity published a notice of planned procurement under Article 12.13 (3) at least 40 (forty) days and not more than 12 (twelve) months in advance of the publication of the notice of intended procurement, and the notice of planned procurement contains:

(i)
   a description of the procurement;

(ii)
   the approximate final dates for the submission of tenders or requests for participation;

(iii)
   the address from which documents relating to the procurement may be obtained; and

(iv)
   as much of the information that is required under Annex 12-O for the notice of intended procurement, as is available;

(b)
   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 in accordance with this paragraph; or

(c)
   a state of urgency duly substantiated by the procuring entity renders the time period for tendering established in accordance with paragraph 2 impracticable.

  

4.
   A procuring entity may reduce the time period for tendering set out in paragraph 2 by 5 (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 on the date of the publication of the notice of intended procurement; and

(c)
   the tenders can be received by electronic means by the procuring entity.

5.
   The use of paragraph 4, in conjunction with paragraph 3, shall in no case result in the reduction of the time period for tendering set out in paragraph 2 to less than 10 (ten) days from the date on which the notice of intended procurement is published.

6.
   Notwithstanding any other provision in this Annex, where a procuring entity purchases commercial goods or services, or any combination thereof, it may reduce the time period for tendering set out in paragraph 2 to:

(a)
   no less than 13 (thirteen) days, provided that it publishes by electronic means, at the same time, both the notice of intended procurement and the tender documentation; and

(b)
   no less than 10 (ten) days, if the entity also accepts tenders for commercial goods or services by electronic means.

7.
   Where a procuring entity listed in Appendices 12-A-2, 12-A-3, 12-B-2, 12-B-3, 12-C-2, 12-C-3, 12-D-2, 12-D-3, 12-E-2 and 12-E-3 has selected all or a limited number of qualified suppliers, the time period for tendering may be fixed by mutual agreement between the procuring entity and the selected suppliers. In the absence of agreement, the period shall not be less than 10 (ten) days.

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

ANNEX 12-N

THRESHOLDS ADJUSTMENT FORMULA

For the European Union:

(a)
   The threshold shall be adjusted at 2 (two)-year intervals with each adjustment taking effect on 1 January;

(b)
   The calculation of the values of thresholds shall be based on the average of the daily values of the special drawing rights (hereinafter referred to as "SDRs") to Euro exchange rate over the 24 (twenty-four) months terminating on 31 August preceding the revision with effect as of 1 January. The value of the thresholds thus revised shall, if necessary, be rounded down to the nearest thousand Euros. The data source for the exchange rate is the International Monetary Fund (hereinafter referred to as "IMF"); and

(c)
   The value of the newly calculated thresholds shall be made publicly available by the European Union before the respective thresholds take effect.

For Signatory MERCOSUR States:

(a)
   Each Signatory MERCOSUR State shall calculate and convert the value of the thresholds into its national currency, using the conversion rates of the IMF. The conversion rates shall be the average of the values of their respective national currencies in terms of the SDR published by the IMF in its monthly "International Financial Statistics", over the 2 (two)-year period preceding 1 October of the year prior to the thresholds becoming effective. The converted thresholds shall apply as of 1 January of the following year and shall be fixed for 1 (one) year; and

  

(b)
   The value of the newly calculated thresholds shall be made publicly available by each of the Signatory MERCOSUR States, in its national currency, before the respective thresholds take effect.

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

ANNEX 12-O

NOTICE OF INTENDED PROCUREMENT

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 in order to obtain all relevant documents relating to the procurement, and their cost and terms of payment, if any;

(b)
   a description of the covered 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 to be used and whether it involves negotiation or electronic auction;

(d)
   the address and final date for the submission of tenders;

(e)
   the language or languages in which tenders or requests for participation may be submitted, if they may be submitted in a language other than an official language of the Party of the procuring entity;

(f)
   for recurring contracts, if possible, an estimate of the timing of subsequent notices of intended procurement;

  

(g)
   a description of any options;

(h)
   the timeframe for delivery of goods or services or the duration of the contract;

(i)
   where applicable, the address and any final date for the submission of requests for participation in the procurement;

(j)
   a list and brief description of any conditions for participation of suppliers; and

(k)
   where, pursuant to Article 12.15, a procuring entity intends to select a limited number of qualified suppliers to be invited to tender, the criteria to be used to select them and, where applicable, any limitation on the number of suppliers permitted to tender.

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

:   [(1)](#footnoteref1)

       Postal activities as per Act of 24 December 1993.
:   [(2)](#footnoteref2)

       Acts as the central purchasing entity for all the Italian public administration.
:   [(3)](#footnoteref3)

       The European Union may define the characteristics of the companies that will be considered SMEs taking into account the specificities of its different Member States, sectors and regions and based on one, some or all of the following attributes or their equivalents: employed or occupied personnel, annual sales value and value of assets applied to the production process, amongst others, in accordance with European Union legislation. These characteristics shall be defined in the European Union’s general laws and regulations, including at the level of the Member States of the European Union and not in any law or regulation which exclusively applies to government procurement.
:   [(4)](#footnoteref4)

       Services sectoral classification list, Note by the GATT Secretariat of 10 July 1991.
:   [(5)](#footnoteref5)

       For greater certainty, central administration does not include decentralised entities or bodies, state enterprises and other entities or bodies of the national public administration.
:   [(6)](#footnoteref6)
       For greater certainty, English translation as follows: secretariats, undersecretariats, national directorates, simple directorates and deconcentrated entities or bodies.
:   [(7)](#footnoteref7)

       For the purposes of calculation of satisfactory coverage, the national GDP of the year of the entry into force of this Agreement shall be be used as reference, as calculated by the National Institute of Statistics and Census (INDEC) of Argentina.
:   [(8)](#footnoteref8)

    \*
       The (\*) indicates that the service specified is a component of a more aggregated CPC item specified elsewhere in this classification list.
:   [(9)](#footnoteref9)

    \*\*
       The (\*\*) indicates that the service specified constitutes only a part of the total range of activities covered by the CPC concordance (e.g. voice mail is only a component of CPC item 7523).
:   [(10)](#footnoteref10)

       Hydraulic turbines, water wheels and regulators therefor.
:   [(11)](#footnoteref11)

       Electric transformers, static converters (for example, rectifiers) and inductors.
:   [(12)](#footnoteref12)

       Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters.
:   [(13)](#footnoteref13)

       Oher lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics).
:   [(14)](#footnoteref14)

       For greater certainty, SMEs includes micro, small and medium-sized enterprises and entrepreneurs. Argentina may define the characteristics of the companies that will be considered SMEs taking into account the specificities of the different sizes, sectors and regions of the country and based on one, some or all of the following attributes or their equivalents: employed or occupied personnel, annual sales value and value of assets applied to the production process, amongst others, in accordance with its national legislation. These characteristics shall be defined in Argentina’s general laws and regulations and not in any law or regulation which exclusively applies to government procurement.
:   [(15)](#footnoteref15)

       For greater certainty, "related agencies" comprises all subordinate bodies and agencies of public law with separate legal personality within the structure of the entities listed in this Annex.
:   [(16)](#footnoteref16)

       According to Lei Complementar No 123 of December 14, 2006, which establishes the Estatuto Nacional da Microempresa e da Empresa de Pequeno Porte, a microenterprise is defined as a legal entity or sole proprietorship with an annual gross revenue of up to R$ 244,000.00. A small business is defined as a legal entity or sole proprietorship with annual gross revenue between R$ 244,000.00 and R$ 1,200,000.00. These limits are calculated proportionally in the first year of operation. The law also modifies provisions in Laws No 8.212 and 8.213 of 1991, the Consolidação das Leis do Trabalho (approved by Decreto-Lei No. 5.452 of 1943), Law No. 10.189 of 2001, Lei Complementar No. 63 of 1990, and revokes Laws No. 9.317 of 1996 and 9.841 of 1999. Additionally, classification changes do not affect previously signed contracts. https://www.planalto.gov.br/ccivil\_03/leis/lcp/lcp123.htm?origin=instituicao
:   [(17)](#footnoteref17)

       Notwithstanding Article 12.13(1), for procurement entities covered under Appendix 12-B-1, Argentina may apply a transitional period of up to 18 (eighteen) months from the date of entry into force of this Agreement. Those entities shall, during such transitional period, provide their notices of intended procurement through links in a gateway electronic site that is accessible free of charge.

[Top](#document14)

![european flag](./../../../images/eclogo.jpg)EUROPEAN COMMISSION

Brussels, 3.9.2025

COM(2025) 338 final

ANNEX

to the

Proposal for a Council Decision

on the signing, on behalf of the European Union, of the Interim Agreement on Trade between the European Union, of the one part, and the Common Market of the South, the Argentine Republic, the Federative Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay, of the other part

ANNEX 13-A

LAWS AND REGULATIONS OF THE PARTIES 
  
RELATED TO GEOGRAPHICAL INDICATIONS

SECTION 1

Laws and regulations of the European Union

–
   Regulation (EU) 2024/1143 of the European Parliament and of the Council of 11 April 2024 on geographical indications for wine, spirit drinks and agricultural products, as well as traditional specialities guaranteed and optional quality terms for agricultural products, amending Regulations (EU) No 1308/2013, (EU) 2019/787 and (EU) 2019/1753 and repealing Regulation (EU) No 1151/2012, with its implementing rules

–
   Regulation (EU) No 1308/2013 of the European Parliament and of the Council of 17 December 2013 establishing a common organisation of the markets in agricultural products and repealing Council Regulations (EEC) No 922/72, (EEC) No 234/79, (EC) No 1037/2001 and (EC) No 1234/2007, with its implementing rules

–
   Commission Delegated Regulation (EU) 2019/33 of 17 October 2018 supplementing Regulation (EU) No 1308/2013 of the European Parliament and of the Council as regards applications for protection of designations of origin, geographical indications and traditional terms in the wine sector, the objection procedure, restrictions of use, amendments to product specifications, cancellation of protection, and labelling and presentation

  

–
   Regulation (EU) 2019/787 of the European Parliament and of the Council of 17 April 2019 on the definition, description, presentation and labelling of spirit drinks, the use of the names of spirit drinks in the presentation and labelling of other foodstuffs, the protection of geographical indications for spirit drinks, the use of ethyl alcohol and distillates of agricultural origin in alcoholic beverages, and repealing Regulation (EC) No 110/2008

SECTION 2

Laws and regulations of Argentina

–
   Ley 25.163 – Vinos y bebidas espirituosas de origen vínico

–
   Decreto Reglamentario Nº 57/2004

–
   Resolución C 11/04 (INV) – Procedimientos: Inscripciones, Registros, Certificados, Infracciones.

–
   Resolución C 35/02 – Publicación edictos, conforme ley en vigencia (INV)

–
   Resolución C 8/03 – Registro, protección y derecho al uso de una DOC (INV)

–
   Resolución C 19/2012 – Condiciones para la elaboración de vinos con IG (INV)

–
   Resolución 57/2024 – Unificación listado de variedades

  

–
   Ley 25.380 – Indicación Geográfica y Denominación de Origen de productos agrícolas y alimentarios

–
   Ley 25.966 – Modificatoria de la Ley Nº 25.380

–
   Resolución 546/2011 – Aprobación de signos distintivos

–
   Decreto reglamentario 556/2009 – Reglamenta la Ley 25.380 y su modificatoria

–
   Resolución 13/2021 – Registro de Indicaciones Geográficas y Denominaciones de Origen de productos agrícolas y alimentarios.

SECTION 3

Laws and regulations of Brazil

–
   Portaria INPI/PR nº 04, de 12 de janeiro de 2022

–
   Decreto nº 4.062, 21 de dezembro de 2001

–
   Portaria INPI/PR nº 06/2022

–
   Lei da Propriedade Industrial N° 9279/1996

SECTION 4

Laws and regulations of Paraguay

–
   Ley Nº 4.923 – De indicaciones geográficas y denominaciones de origen y su Decreto Reglamentario N° 1286/2019

SECTION 5

Laws and regulations of Uruguay

–
   Ley Nº 17.011 – Ley de marcas

–
   Decreto Reglamentario Nº 34/999 – Reglamentación de la ley de marcas

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

ANNEX 13-B

GEOGRAPHICAL INDICATIONS AS REFERRED TO IN ARTICLE 13.33

SECTION 1

Geographical indications of the European Union as referred to in Article 13.33

|  |  |  |
| --- | --- | --- |
| Member State of the European Union | Designation name | Product class |
| Belgium | Beurre d'Ardenne | Butter and other dairy products, except cheeses |
| Belgium | Fromage de Herve | Cheeses |
| Belgium | Gentse azalea | Flowers and ornamental plants |
| Belgium | Jambon d'Ardenne | Meat, fish and their preparations |
| Belgium | Pâté gaumais | Meat, fish and their preparations |
| Belgium | Plate de Florenville | Vegetables, Fruits, Nuts and their preparations |
| Belgium | Vin mousseux de qualité de Wallonie | Wines |
| Belgium | Vin de pays des jardins de Wallonie | Wines |
| Belgium | Crémant de Wallonie | Wines |
| Belgium | Côtes de Sambre et Meuse | Wines |
| Belgium | Peket-Pekêt | Spirit drinks |
| Belgium | Pèket-Pèkèt de Wallonie | Spirit drinks |
| Belgium  Germany  Austria | Korn | Spirit drinks |
| Belgium  Germany  Austria | Kornbrand | Spirit drinks |
| Bulgaria | Българско розово масло (Bulgarsko rozovo maslo) | Essential oils |
| Bulgaria | Дунавска равнина (Dunavska ravnina) | Wines |
| Bulgaria | Тракийска низина (Trakiĭska nizina) | Wines |
| Czechia | České pivo | Beers |
| Czechia | Českobudějovické pivo [1](#footnote1) | Beers |
| Czechia | Žatecký chmel | Oilseeds and oleaginous fruits |
| Denmark | Danablu | Cheeses |
| Germany | Allgäuer Bergkäse | Cheeses |
| Germany | Allgäuer Emmentaler | Cheeses |
| Germany | Bayerische Breze / Bayerische Brezn / Bayerische Brez’n / Bayerische Brezel | Pasta, pastrycooks and other preparations of cereals |
| Germany | Bayerisches Bier | Beers |
| Germany | Bremer Bier | Beers |
| Germany | Dresdner Christstollen / Dresdner Stollen / Dresdner Weihnachtsstollen | Pasta, pastrycooks and other preparations of cereals |
| Germany | Holsteiner Katenschinken / Holsteiner Schinken / Holsteiner Katenrauchschinken / Holsteiner Knochenschinken | Meat, fish and their preparations |
| Germany | Hopfen aus der Hallertau | Oilseeds and oleaginous fruits |
| Germany | Münchener Bier [2](#footnote2) | Beers |
| Germany | Nürnberger Bratwürste; Nürnberger Rostbratwürste | Meat, fish and their preparations |
| Germany | Nürnberger Lebkuchen | Pasta, pastrycooks and other preparations of cereals |
| Germany | Schwäbische Maultaschen / Schwäbische Suppenmaultaschen | Pasta, pastrycooks and other preparations of cereals |
| Germany | Schwäbische Spätzle / Schwäbische Knöpfle | Pasta, pastrycooks and other preparations of cereals |
| Germany | Schwarzwälder Schinken | Meat, fish and their preparations |
| Germany | Tettnanger Hopfen | Oilseeds and oleaginous fruits |
| Germany | Baden | Wines |
| Germany | Franken | Wines |
| Germany | Mittelrhein | Wines |
| Germany | Mosel | Wines |
| Germany | Pfalz | Wines |
| Germany | Rheingau | Wines |
| Germany | Rheinhessen | Wines |
| Germany | Württemberg | Wines |
| Germany | Schwarzwälder Kirschwasser | Spirit drinks |
| Germany | Steinhäger [3](#footnote3) | Spirit drinks |
| Ireland  United Kingdom (Northern Ireland) | Irish Cream | Spirit drinks |
| Ireland  United Kingdom (Northern Ireland) | Irish Whiskey / Uisce Beatha Eireannach / Irish Whisky | Spirit drinks |
| Greece | Ελιά Καλαμάτας (Elia Kalamatas) | Vegetables, Fruits, Nuts and their preparations |
| Greece | Καλαμάτα (Kalamata) | Oils, edible oils and animal fats |
| Greece | Κεφαλογραβιέρα (Kefalograviera) | Cheeses |
| Greece | Κολυμβάρι Χανίων Κρήτης (Kolymvari Chanion Kritis) | Oils, edible oils and animal fats |
| Greece | Κονσερβολιά Αμφίσσης (Konservolia Amfissis) | Vegetables, Fruits, Nuts and their preparations |
| Greece | Κορινθιακή Σταφίδα Βοστίτσα (Korinthiaki Stafida Vostitsa) | Vegetables, Fruits, Nuts and their preparations |
| Greece | Κρόκος Κοζάνης (Krokos Kozanis) | Coffee, Mate, Spices and their preparations |
| Greece | Λυγουριό Ασκληπιείου (Lygourio Asklipiou) | Oils, edible oils and animal fats |
| Greece | Μανούρι (Manouri) | Cheeses |
| Greece | Μαστίχα Χίου (Masticha Chiou) | Confectionery, cocoa and chocolates |
| Greece | Σητεία Λασιθίου Κρήτης (Sitia Lasithiou Kritis) | Oils, edible oils and animal fats |
| Greece | Φέτα (Feta) [4](#footnote4) | Cheeses |
| Greece | Αμύνταιο (Amyntaio) | Wines |
| Greece | Μαντινεία (Mantineia) | Wines |
| Greece | Νάουσα (Naousa) | Wines |
| Greece | Νεμέα (Nemea) | Wines |
| Greece | Ρετσίνα Αττικής (Retsina of Attiki) | Wines |
| Greece | Σάμος (Samos) | Wines |
| Greece | Σαντορίνη (Santorini) | Wines |
| Greece | Τσίπουρο (Tsipouro) | Spirit drinks |
| Spain | Aceite del Baix Ebre-Montsià; Oli del Baix Ebre-Montsià | Oils, edible oils and animal fats |
| Spain | Aceite del Bajo Aragón | Oils, edible oils and animal fats |
| Spain | Antequera | Oils, edible oils and animal fats |
| Spain | Azafrán de la Mancha | Coffee, Mate, Spices and their preparations |
| Spain | Baena | Oils, edible oils and animal fats |
| Spain | Cecina de León | Meat, fish and their preparations |
| Spain | Cítricos Valencianos / Cítrics Valencians | Vegetables, Fruits, Nuts and their preparations |
| Spain | Dehesa de Extremadura | Meat, fish and their preparations |
| Spain | Estepa | Oils, edible oils and animal fats |
| Spain | Guijuelo | Meat, fish and their preparations |
| Spain | Idiazabal | Cheeses |
| Spain | Jabugo | Meat, fish and their preparations |
| Spain | Jamón de Teruel / Paleta de Teruel | Meat, fish and their preparations |
| Spain | Jijona [5](#footnote5) | Confectionery, cocoa and chocolates |
| Spain | Les Garrigues | Oils, edible oils and animal fats |
| Spain | Los Pedroches | Meat, fish and their preparations |
| Spain | Mahón-Menorca | Cheeses |
| Spain | Polvorones de Estepa | Pasta, pastrycooks and other preparations of cereals |
| Spain | Priego de Córdoba | Oils, edible oils and animal fats |
| Spain | Queso Manchego [6](#footnote6) | Cheeses |
| Spain | Salchichón de Vic; Llonganissa de Vic | Meat, fish and their preparations |
| Spain | Sierra de Cádiz | Oils, edible oils and animal fats |
| Spain | Sierra de Cazorla | Oils, edible oils and animal fats |
| Spain | Sierra de Segura | Oils, edible oils and animal fats |
| Spain | Sierra Mágina | Oils, edible oils and animal fats |
| Spain | Siurana | Oils, edible oils and animal fats |
| Spain | Sobrasada de Mallorca | Meat, fish and their preparations |
| Spain | Turrón de Alicante [7](#footnote7) | Confectionery, cocoa and chocolates |
| Spain | Alicante | Wines |
| Spain | Bierzo | Wines |
| Spain | Calatayud | Wines |
| Spain | Campo de Borja | Wines |
| Spain | Cariñena | Wines |
| Spain | Castilla | Wines |
| Spain | Castilla y León | Wines |
| Spain | Cataluña | Wines |
| Spain | Cava | Wines |
| Spain | Empordà | Wines |
| Spain | Jerez-Xérès-Sherry [8](#footnote8) | Wines |
| Spain | Jumilla | Wines |
| Spain | La Mancha | Wines |
| Spain | Manzanilla-Sanlúcar de Barrameda | Wines |
| Spain | Navarra | Wines |
| Spain | Penedès | Wines |
| Spain | Priorat | Wines |
| Spain | Rías Baixas | Wines |
| Spain | Ribeiro | Wines |
| Spain | Ribera del Duero [9](#footnote9) | Wines |
| Spain | Rioja [10](#footnote10) | Wines |
| Spain | Rueda | Wines |
| Spain | Somontano | Wines |
| Spain | Toro [11](#footnote11) | Wines |
| Spain | Utiel-Requena | Wines |
| Spain | Valdepeñas | Wines |
| Spain | Valencia | Wines |
| Spain | Yecla | Wines |
| Spain | Brandy de Jerez | Spirit drinks |
| Spain | Brandy del Penedés | Spirit drinks |
| Spain | Pacharán Navarro | Spirit drinks |
| France | Beurre Charentes-Poitou; Beurre des Charentes; Beurre des Deux-Sèvres | Butter and other dairy products, except cheeses |
| France | Bleu d'Auvergne | Cheeses |
| France | Bœuf de Charolles | Meat, fish and their preparations |
| France | Brie de Meaux | Cheeses |
| France | Brillat-Savarin | Cheeses |
| France | Camembert de Normandie | Cheeses |
| France | Canard à foie gras du Sud-Ouest (Chalosse, Gascogne, Gers, Landes, Périgord, Quercy) | Meat, fish and their preparations |
| France | Cantal; fourme de Cantal; cantalet | Cheeses |
| France | Chaource | Cheeses |
| France | Comté [12](#footnote12) | Cheeses |
| France | Emmental de Savoie | Cheeses |
| France | Époisses | Cheeses |
| France | Génisse Fleur d'Aubrac | Meat, fish and their preparations |
| France | Gruyère (France) [13](#footnote13) | Cheeses |
| France | Huile essentielle de lavande de Haute‑Provence / Essence de lavande de Haute-Provence | Essential oils |
| France | Huîtres Marennes Oléron | Meat, fish and their preparations |
| France | Jambon de Bayonne | Meat, fish and their preparations |
| France | Livarot | Cheeses |
| France | Pont-l'Évêque [14](#footnote14) | Cheeses |
| France | Pruneaux d'Agen [15](#footnote15) | Vegetables, Fruits, Nuts and their preparations |
| France | Reblochon / Reblochon de Savoie [16](#footnote16) | Cheeses |
| France | Riz de Camargue | Cereals |
| France | Roquefort [17](#footnote17) | Cheeses |
| France | Sainte-Maure de Touraine | Cheeses |
| France | Saint-Marcellin [18](#footnote18) | Cheeses |
| France | Selles-sur-Cher | Cheeses |
| France | Soumaintrain | Cheeses |
| France | Alsace / Vin d'Alsace | Wines |
| France | Anjou | Wines |
| France | Beaujolais | Wines |
| France | Bordeaux [19](#footnote19) | Wines |
| France | Bourgogne [20](#footnote20) | Wines |
| France | Cahors | Wines |
| France | Chablis [21](#footnote21) | Wines |
| France | Champagne [22](#footnote22) | Wines |
| France | Châteauneuf-du-Pape | Wines |
| France | Côtes de Provence | Wines |
| France | Côtes du Rhône | Wines |
| France | Côtes du Roussillon | Wines |
| France | Fronton | Wines |
| France | Graves | Wines |
| France | Irouléguy | Wines |
| France | Languedoc | Wines |
| France | Madiran | Wines |
| France | Margaux [23](#footnote23) | Wines |
| France | Médoc | Wines |
| France | Pauillac | Wines |
| France | Pays d'Oc | Wines |
| France | Pessac-Léognan | Wines |
| France | Pomerol | Wines |
| France | Pommard | Wines |
| France | Romanée-Conti | Wines |
| France | Saint-Emilion | Wines |
| France | Saint-Estèphe | Wines |
| France | Saint-Julien | Wines |
| France | Sauternes | Wines |
| France | Touraine | Wines |
| France | Val de Loire | Wines |
| France | Armagnac | Spirit drinks |
| France | Calvados | Spirit drinks |
| France | Cognac [24](#footnote24) | Spirit drinks |
| France | Rhum de Guadeloupe | Spirit drinks |
| France | Rhum de la Martinique | Spirit drinks |
| Croatia | Baranjski kulen | Meat, fish and their preparations |
| Croatia | Dalmatinski pršut | Meat, fish and their preparations |
| Croatia | Drniški pršut | Meat, fish and their preparations |
| Croatia  Slovenia | Istarski pršut / Istrski pršut | Meat, fish and their preparations |
| Croatia | Krčki pršut | Meat, fish and their preparations |
| Croatia | Dingač | Wines |
| Italy | Aceto Balsamico di Modena | Vinegar |
| Italy | Aceto balsamico tradizionale di Modena | Vinegar |
| Italy | Aprutino Pescarese | Oils, edible oils and animal fats |
| Italy | Asiago [25](#footnote25) | Cheeses |
| Italy | Bresaola della Valtellina | Meat, fish and their preparations |
| Italy | Cantuccini Toscani / Cantucci Toscani | Pasta, pastrycooks and other preparations of cereals |
| Italy | Culatello di Zibello | Meat, fish and their preparations |
| Italy | Fontina [26](#footnote26) | Cheeses |
| Italy | Gorgonzola [27](#footnote27) | Cheeses |
| Italy | Grana Padano [28](#footnote28) | Cheeses |
| Italy | Mela Alto Adige; Südtiroler Apfel | Vegetables, Fruits, Nuts and their preparations |
| Italy | Mortadella Bologna [29](#footnote29) | Meat, fish and their preparations |
| Italy | Mozzarella di Bufala Campana | Cheeses |
| Italy | Pancetta Piacentina | Meat, fish and their preparations |
| Italy | Parmigiano Reggiano [30](#footnote30) | Cheeses |
| Italy | Pasta di Gragnano | Pasta, pastrycooks and other preparations of cereals |
| Italy | Pecorino Romano [31](#footnote31) | Cheeses |
| Italy | Pomodoro S. Marzano dell'Agro Sarnese‑Nocerino | Vegetables, Fruits, Nuts and their preparations |
| Italy | Prosciutto di Parma [32](#footnote32) | Meat, fish and their preparations |
| Italy | Prosciutto di San Daniele | Meat, fish and their preparations |
| Italy | Prosciutto Toscano | Meat, fish and their preparations |
| Italy | Provolone Valpadana | Cheeses |
| Italy | Salamini italiani alla cacciatora | Meat, fish and their preparations |
| Italy | Taleggio [33](#footnote33) | Cheeses |
| Italy | Toscano | Oils, edible oils and animal fats |
| Italy | Zampone Modena | Meat, fish and their preparations |
| Italy | Asti [34](#footnote34) | Wines |
| Italy | Barbaresco | Wines |
| Italy | Barbera d'Alba | Wines |
| Italy | Barbera d'Asti | Wines |
| Italy | Bardolino / Bardolino Superiore | Wines |
| Italy | Barolo | Wines |
| Italy | Brachetto d'Acqui / Acqui | Wines |
| Italy | Brunello di Montalcino | Wines |
| Italy | Campania | Wines |
| Italy | Chianti | Wines |
| Italy | Chianti Classico | Wines |
| Italy | Conegliano – Prosecco / Conegliano Valdobbiadene – Prosecco / Valdobbiadene – Prosecco | Wines |
| Italy | Dolcetto d'Alba | Wines |
| Italy | Emilia / dell'Emilia [35](#footnote35) | Wines |
| Italy | Fiano di Avellino | Wines |
| Italy | Franciacorta | Wines |
| Italy | Greco di Tufo | Wines |
| Italy | Lambrusco di Sorbara | Wines |
| Italy | Lambrusco Grasparossa di Castelvetro | Wines |
| Italy | Marca Trevigiana | Wines |
| Italy | Marsala [36](#footnote36) | Wines |
| Italy | Montepulciano d'Abruzzo | Wines |
| Italy | Prosecco [37](#footnote37) | Wines |
| Italy | Sicilia | Wines |
| Italy | Soave | Wines |
| Italy | Toscana / Toscano | Wines |
| Italy | Valpolicella | Wines |
| Italy | Veneto | Wines |
| Italy | Vernaccia di San Gimignano | Wines |
| Italy | Vino Nobile di Montepulciano | Wines |
| Italy | Grappa [38](#footnote38) | Spirit drinks |
| Cyprus | Λουκούμι Γεροσκήπου (Loukoumi Geroskipou) | Confectionery, cocoa and chocolates |
| Cyprus | Λεμεσός (Lemesos) | Wines |
| Cyprus | Κουμανδαρία (Commandaria) | Wines |
| Cyprus  Greece | Ouzo / Ούζο | Spirit drinks |
| Cyprus | Ζιβανία / Τζιβανία / Ζιβάνα / Zivania | Spirit drinks |
| Cyprus | Πάφος (Pafos) | Wines |
| Lithuania | Originali lietuviška degtinė / Original Lithuanian vodka | Spirit drinks |
| Hungary | Szegedi szalámi; Szegedi téliszalámi | Meat, fish and their preparations |
| Hungary | Tokaj / Tokaji [39](#footnote39) | Wines |
| Hungary  Austria | Pálinka | Spirit drinks |
| Hungary | Törkölypálinka | Spirit drinks |
| Netherlands | Edam Holland | Cheeses |
| Netherlands | Gouda Holland | Cheeses |
| Netherlands | Hollandse geitenkaas | Cheeses |
| Netherlands  Belgium  France  Germany | Genièvre / Jenever / Genever [40](#footnote40) | Spirit drinks |
| Austria | Steirischer Kren | Vegetables, Fruits, Nuts and their preparations |
| Austria | Steirisches Kürbiskernöl | Oils, edible oils and animal fats |
| Austria | Tiroler Almkäse | Cheeses |
| Austria | Tiroler Alpkäse | Cheeses |
| Austria | Tiroler Bergkäse | Cheeses |
| Austria | Tiroler Graukäse | Cheeses |
| Austria | Tiroler Speck | Meat, fish and their preparations |
| Austria | Vorarlberger Alpkäse | Cheeses |
| Austria | Vorarlberger Bergkäse | Cheeses |
| Austria | Inländerrum | Spirit drinks |
| Austria | Jägertee | Spirit drinks |
| Austria | Jagertee | Spirit drinks |
| Austria | Jagatee | Spirit drinks |
| Poland | Polska Wódka / Polish Vodka | Spirit drinks |
| Poland | Wódka ziołowa z Niziny Północnopodlaskiej aromatyzowana ekstraktem z trawy żubrowej / Herbal vodka from the North Podlasie Lowland aromatised with an extract of bison grass | Spirit drinks |
| Portugal | Azeite de Moura | Oils, edible oils and animal fats |
| Portugal | Azeite do Alentejo Interior | Oils, edible oils and animal fats |
| Portugal | Azeites da Beira Interior (Azeite da Beira Alta, Azeite da Beira Baixa) | Oils, edible oils and animal fats |
| Portugal | Azeite de Trás-os-Montes | Oils, edible oils and animal fats |
| Portugal | Azeites do Norte Alentejano | Oils, edible oils and animal fats |
| Portugal | Azeites do Ribatejo | Oils, edible oils and animal fats |
| Portugal | Chouriça de Carne de Vinhais; Linguiça de Vinhais | Meat, fish and their preparations |
| Portugal | Chouriço de Portalegre | Meat, fish and their preparations |
| Portugal | Mel dos Açores | Honey and other edible products of animal origin |
| Portugal | Ovos Moles de Aveiro | Confectionery, cocoa and chocolates |
| Portugal | Pêra Rocha do Oeste | Vegetables, Fruits, Nuts and their preparations |
| Portugal | Presunto de Barrancos / Paleta de Barrancos | Meat, fish and their preparations |
| Portugal | Queijo S. Jorge | Cheeses |
| Portugal | Queijo Serra da Estrela | Cheeses |
| Portugal | Queijos da Beira Baixa (Queijo de Castelo Branco, Queijo Amarelo da Beira Baixa, Queijo Picante da Beira Baixa) | Cheeses |
| Portugal | Açores | Wines |
| Portugal | Alentejano | Wines |
| Portugal | Alentejo | Wines |
| Portugal | Algarve | Wines |
| Portugal | Bairrada | Wines |
| Portugal | Beira Interior | Wines |
| Portugal | Carcavelos | Wines |
| Portugal | Dão | Wines |
| Portugal | Douro | Wines |
| Portugal | Duriense | Wines |
| Portugal | Lisboa | Wines |
| Portugal | Vinho da Madeira / Madère / Vin de Madère / Madera /Madeira Wein / Madeira Wine / Vino di Madera / Madeira Wijn / Madeira | Wines |
| Portugal | Madeirense | Wines |
| Portugal | Oporto / Port / Port Wine / Porto / Portvin / Portwein / Portwijn / vin du Porto / vinho do Porto [41](#footnote41) | Wines |
| Portugal | Palmela | Wines |
| Portugal | Pico | Wines |
| Portugal | Setúbal | Wines |
| Portugal | Távora-Varosa | Wines |
| Portugal | Tejo | Wines |
| Portugal | Trás-os-Montes | Wines |
| Portugal | Vinho Verde | Wines |
| Romania | Magiun de prune Topoloveni | Vegetables, Fruits, Nuts and their preparations |
| Romania | Salam de Sibiu | Meat, fish and their preparations |
| Romania | Telemea de Ibănești | Cheeses |
| Romania | Cotești | Wines |
| Romania | Cotnari | Wines |
| Romania | Dealu Mare | Wines |
| Romania | Murfatlar | Wines |
| Romania | Odobești | Wines |
| Romania | Panciu | Wines |
| Romania | Recaș | Wines |
| Romania | Târnave | Wines |
| Romania | Pălincă | Spirit drinks |
| Romania | Țuică Zetea de Medieșu Aurit | Spirit drinks |
| Romania | Vinars Târnave | Spirit drinks |
| Romania | Vinars Vrancea | Spirit drinks |
| Slovenia | Kranjska klobasa | Meat, fish and their preparations |
| Slovenia | Kraška panceta | Meat, fish and their preparations |
| Slovenia | Kraški pršut | Meat, fish and their preparations |
| Slovenia | Kraški zašink | Meat, fish and their preparations |
| Slovenia | Slovenski med | Honey and other edible products of animal origin |
| Slovenia | Štajersko prekmursko bučno olje | Oils, edible oils and animal fats |
| Slovakia | Vinohradnícka oblasť Tokaj | Wines |
| Finland | Suomalainen Marjalikööri / Suomalainen Hedelmälikööri / Finsk Bärlikör / Finsk Fruktlikör / Finnish berry liqueur / Finnish fruit liqueur | Spirit drinks |
| Finland | Suomalainen Vodka / Finsk Vodka / Vodka of Finland | Spirit drinks |
| Sweden | Svensk Aquavit / Svensk Akvavit / Swedish Aquavit | Spirit drinks |
| Sweden | Svensk Punsch / Swedish Punch | Spirit drinks |
| Sweden | Svensk Vodka / Swedish Vodka | Spirit drinks |

  

SECTION 2

GEOGRAPHICAL INDICATIONS OF MERCOSUR AS REFERRED TO IN ARTICLE 13.33

|  |  |  |
| --- | --- | --- |
| Country | Designation name | Product class |
| Argentina | 25 de Mayo | Wines |
| Argentina | 9 de Julio | Wines |
| Argentina | Agrelo | Wines |
| Argentina | Albardón | Wines |
| Argentina | Alto valle de Río Negro | Wines |
| Argentina | Angaco | Wines |
| Argentina | Añelo | Wines |
| Argentina | Arauco | Wines |
| Argentina | Avellaneda | Wines |
| Argentina | Barrancas | Wines |
| Argentina | Barreal | Wines |
| Argentina | Belén | Wines |
| Argentina | Cachi | Wines |
| Argentina | Cafayate – Valle de Cafayate | Wines |
| Argentina | Calingasta | Wines |
| Argentina | Castro Barros | Wines |
| Argentina | Catamarca | Wines |
| Argentina | Caucete | Wines |
| Argentina | Chapadmalal | Wines |
| Argentina | Chilecito | Wines |
| Argentina | Chimbas | Wines |
| Argentina | Colón | Wines |
| Argentina | Colonia Caroya | Wines |
| Argentina | Confluencia | Wines |
| Argentina | Córdoba Argentina | Wines |
| Argentina | Cruz del Eje | Wines |
| Argentina | Cuyo | Wines |
| Argentina | Distrito Medrano | Wines |
| Argentina | El Paraíso | Wines |
| Argentina | Famatina | Wines |
| Argentina | Felipe Varela | Wines |
| Argentina | General Alvear | Wines |
| Argentina | General Conesa | Wines |
| Argentina | General Lamadrid | Wines |
| Argentina | General Roca | Wines |
| Argentina | Godoy Cruz | Wines |
| Argentina | Guaymallén | Wines |
| Argentina | Iglesia | Wines |
| Argentina | Jáchal | Wines |
| Argentina | Jujuy | Wines |
| Argentina | Junín | Wines |
| Argentina | La Consulta | Wines |
| Argentina | La Paz | Wines |
| Argentina | Las Compuertas | Wines |
| Argentina | Las Heras | Wines |
| Argentina | Lavalle | Wines |
| Argentina | Luján de Cuyo | Wines |
| Argentina | Lunlunta | Wines |
| Argentina | Maipú | Wines |
| Argentina | Mendoza | Wines |
| Argentina | Molinos | Wines |
| Argentina | Neuquén | Wines |
| Argentina | Paraje Altamira | Wines |
| Argentina | Patagonia | Wines |
| Argentina | Pichimahuida | Wines |
| Argentina | Pocito | Wines |
| Argentina | Pomán | Wines |
| Argentina | Pozo de los Algarrobos | Wines |
| Argentina | Quebrada de Humahuaca | Wines |
| Argentina | Rawson | Wines |
| Argentina | Río Negro | Wines |
| Argentina | Rivadavia de San Juan | Wines |
| Argentina | Rivadavia de Mendoza | Wines |
| Argentina | Russel | Wines |
| Argentina | Salta | Wines |
| Argentina | San Blas de los Sauces | Wines |
| Argentina | San Carlos de Mendoza | Wines |
| Argentina | San Carlos de Salta | Wines |
| Argentina | San Javier | Wines |
| Argentina | San Juan | Wines |
| Argentina | San Martín de Mendoza | Wines |
| Argentina | San Martín de San Juan | Wines |
| Argentina | San Rafael | Wines |
| Argentina | Sanagasta | Wines |
| Argentina | Santa Lucía | Wines |
| Argentina | Santa María | Wines |
| Argentina | Santa Rosa | Wines |
| Argentina | Sarmiento | Wines |
| Argentina | Tafí | Wines |
| Argentina | Tinogasta | Wines |
| Argentina | Tucumán | Wines |
| Argentina | Tunuyán | Wines |
| Argentina | Tupungato – Valle de Tupungato | Wines |
| Argentina | Ullum | Wines |
| Argentina | Valle de Chañarmuyo | Wines |
| Argentina | Valle de Uco | Wines |
| Argentina | Valle del Pedernal | Wines |
| Argentina | Valle del Tulum | Wines |
| Argentina | Valle Fértil | Wines |
| Argentina | Valle de Zonda | Wines |
| Argentina | Valles Calchaquíes | Wines |
| Argentina | Valles del Famatina | Wines |
| Argentina | Vinchina | Wines |
| Argentina | Villa Ventana | Wines |
| Argentina | Vista Flores | Wines |
| Argentina | Zonda | Wines |
| Argentina | Alcauciles Platenses / Alcachofas Platenses    Alcauciles Romanesco, Híbridos Violeta y Blanco | Vegetables, Fruits, Nuts and their preparations |
| Argentina | Chivito Criollo del Norte Neuquino / Chivito mamón / Chivito de veranada | Meat, Fish and their preparations |
| Argentina | Cordero Patagónico | Meat, Fish and their preparations |
| Argentina | Dulce de Membrillo Rubio de San Juan | Vegetables, Fruits, Nuts and their preparations |
| Argentina | Melón de Media Agua, San Juan | Vegetables, Fruits, Nuts and their preparations |
| Argentina | Salame de Tandil | Meat, Fish and their preparations |
| Argentina | Salame Típico de Colonia Caroya | Meat, Fish and their preparations |
| Argentina | Yerba Mate Argentina / Yerba Mate Elaborada con Palo | Coffee, Mate, Spices and their preparations |
| Brazil | Alta Mogiana | Coffee, Mate, Spices and their preparations |
| Brazil | Altos Montes | Wines |
| Brazil | Cachaça | Spirit drinks |
| Brazil | Canastra | Cheeses |
| Brazil | Carlópolis | Fresh and processed fruits and nuts |
| Brazil | Costa Negra | Crustaceans |
| Brazil | Cruzeiro do Sul | Products of the milling industry |
| Brazil | Farroupilha | Wines |
| Brazil | Linhares | Cocoa and cocoa preparations |
| Brazil | Litoral Norte Gaúcho | Cereals |
| Brazil | Manguezais de Alagoas | Other edible products of animal origin |
| Brazil | Maracaju | Fresh, frozen, and processed meats |
| Brazil | Marialva | Fresh and processed fruits and nuts |
| Brazil | Microrregião Abaíra | Spirit drinks |
| Brazil | Monte Belo | Wines |
| Brazil | Mossoró | Fresh and processed fruits and nuts |
| Brazil | Norte Pioneiro do Paraná | Coffee, Mate, Spices and their preparations |
| Brazil | Oeste do Paraná | Honey |
| Brazil | Ortigueira | Honey |
| Brazil | Pampa Gaúcho da Campanha Meridional | Fresh, frozen and processed meats |
| Brazil | Pantanal | Honey |
| Brazil | Paraty | Spirit drinks |
| Brazil | Pelotas | Confectionery and baked products |
| Brazil | Piauí | Fresh and processed fruits and nuts |
| Brazil | Pinto Bandeira | Wines |
| Brazil | Região da Mara Rosa | Spices |
| Brazil | Região da Própolis Verde de Minas Gerais | Other edible products of animal origin |
| Brazil | Região da Serra da Mantiqueira de Minas Gerais | Coffee, Mate, Spices and their preparations |
| Brazil | Região de Pinhal | Coffee, Mate, Spices and their preparations |
| Brazil | Região de Salinas | Spirit drinks |
| Brazil | Região do Cerrado Mineiro | Coffee, Mate, Spices and their preparations |
| Brazil | Região São Bento de Urânia | Fresh and processed vegetable products |
| Brazil | São Matheus | Coffee, Mate, Spices and their preparations |
| Brazil | Serro | Cheeses |
| Brazil | Vale do Submédio São Francisco | Fresh and processed fruits and nuts |
| Brazil | Vale dos Vinhedos | Wines |
| Brazil | Vales da Uva Goethe | Wines |
| Uruguay | Bella Unión | Wines |
| Uruguay | Atlántida | Wines |
| Uruguay | Canelón Chico | Wines |
| Uruguay | Canelones | Wines |
| Uruguay | Carmelo | Wines |
| Uruguay | Carpinteria | Wines |
| Uruguay | Cerro Carmelo | Wines |
| Uruguay | Cerro Chapeu | Wines |
| Uruguay | Constancia | Wines |
| Uruguay | El Carmen | Wines |
| Uruguay | Garzón | Wines |
| Uruguay | José Ignacio | Wines |
| Uruguay | Juanico | Wines |
| Uruguay | La Caballada | Wines |
| Uruguay | La Cruz | Wines |
| Uruguay | La Puebla | Wines |
| Uruguay | Las Brujas | Wines |
| Uruguay | Las Violetas | Wines |
| Uruguay | Lomas De La Paloma | Wines |
| Uruguay | Los Cerrillos | Wines |
| Uruguay | Los Cerros De San Juan | Wines |
| Uruguay | Manga | Wines |
| Uruguay | Paso Cuello | Wines |
| Uruguay | Progreso | Wines |
| Uruguay | Rincón De Olmos | Wines |
| Uruguay | Rincón del Colorado | Wines |
| Uruguay | San José | Wines |
| Uruguay | Santos Lugares | Wines |
| Uruguay | Sauce | Wines |
| Uruguay | Sierra de la Ballena | Wines |
| Uruguay | Sierra de Mahoma | Wines |
| Uruguay | Suarez | Wines |
| Uruguay | Villa Del Carmen | Wines |
| Uruguay | Montevideo | Wines |
| Uruguay | Sur de Florida | Wines |
| Uruguay | Maldonado | Wines |
| Uruguay | Sur de Rocha | Wines |
| Uruguay | Colonia | Wines |
| Uruguay | Soriano | Wines |
| Uruguay | Rio Negro | Wines |
| Uruguay | Salto | Wines |
| Uruguay | Paysandú | Wines |
| Uruguay | Artigas | Wines |
| Uruguay | Tacuarembó | Wines |
| Uruguay | Flores | Wines |
| Uruguay | Norte de Florida | Wines |
| Uruguay | Cerro Largo | Wines |
| Uruguay | Norte de Lavalleja | Wines |
| Uruguay | Norte de Rocha | Wines |
| Uruguay | Colon | Wines |
| Uruguay | La Paz | Wines |
| Uruguay | San Carlos | Wines |
| Uruguay | Santa Rosa | Wines |
| Uruguay | Santa Lucía | Wines |

  

SECTION 3

"Product class" means a product class as referred to in Article 13.35 and listed in this Annex, as follows (\*):

1.
   "Meat, fish and their preparations" means products falling under Chapters 2, 3 and 16 of the Harmonized System.

2.
   "Butter and other dairy products, except cheeses", means products falling under headings 04.01 to 04.05.

3.
   "Cheeses" means products falling under heading 04.06.

4.
   "Honey and other edible products of animal origin" means products falling under headings 04.09 and 04.10.

5.
   "Flowers and ornamental plants" mean products falling under Chapter 06.

6.
   "Vegetables, Fruits, Nuts and their preparations" means products falling under Chapters 7, 8 and 20, and subheading 12.12.99.10.

7.
   "Coffee, Mate, Spices and their preparations" means products falling under Chapters 9 and heading 21.01

8.
   "Cereals" means products falling under Chapter 10.

9.
   "Flours and starches" means products falling under Chapter 11.

10.
   "Oilseeds and oleaginous fruits" means products falling under Chapter 12.

11.
   "Oils, edible oils and animal fats" means products falling under Chapter 15.

12.
   "Confectionery, cocoa and chocolates" means products falling under Chapters 17 and 18.

13.
   "Pasta, pastrycooks and other preparations of cereals" means products falling under Chapter 19.

14.
   "Sauces" means products falling under heading 21.03

15.
   "Beers" means products falling under heading 22.03.

16.
   "Wines" means products falling under heading 22.04.

17.
   "Spirit drinks" means products falling under heading 22.08.

18.
   "Vinegar" means products falling under heading 22.09.

19.
   "Essential oils" means products falling under Chapter 33.

(\*)
   List refers only to GIs for agricultural products.

  

Appendix 13-B-1

1.
   As regards the list of geographical indications of the European Union set out in Section 1 of Annex 13-B, the protection provided in accordance with Article 13.35 is not sought in respect of the following individual terms, which are part of a compound geographical indication name:

"aceite", "aceto balsamico", "aceto balsamico tradizionale", "alla cacciatora", "almkäse", "alpkäse", "amarelo", "aprutino", "aquavit", "akvavit", "apfel", "azafrán", "azalea", "azeite", "bärlikör", "beef", "bergkäse", "berry liqueur", "beurre", "bier", "bleu", "blue cheese", "bœuf", "brandy", "bratwürste", "bresaola", "breze", "brezn", "brez’n", "brezel", "brie", "cacciatora", "camembert", "canard à foie gras", "cantucci", "cantuccini", "cecina", "chmel", "chorizo", "chouriça de carne", "chouriço", "christstollen", "cítricos", "cítrics", "cream", "crémant", "culatello", "degtinė", "dehesa", "edam", "emmental", "emmentaler", "essence de lavande", "farmed salmon", "fleur", "fromage", "fruit liqueur", "fruktlikör", "geitenkaas", "génisse", "gouda", "graukäse", "hedelmälikööri", "herbal vodka", "hopfen", "huile essentielle de lavande", "huîtres", "jambon", "jamón", "katenschinken", "katenrauchschinken", "knochenschinken", "kirschwasser", "klobasa", "knöpfle", "kren", "kulen", "kürbiskernöl", "lamb", "lebkuchen", "linguiça", "llonganissa", "magiun de prune", "marjalikööri", "maultaschen", "med", "mel", "mela", "mortadella", "mozzarella", "mozzarella di bufala", "oli", "olje", "original", "ovos moles", "pacharán", "paleta", "panceta", "pancetta", "pasta", "pâté", "pecorino", "pêra", "picante","pivo", "plate", "polvorones", "pomodoro", "prekmursko bučno olje", "presunto", "priego", "prosciutto", "provolone", "pršut", "pruneaux", "pruneaux mi-cuits", "punsch", "punch", "queijo", "queso", "rhum", "riz", "rostbratwürste", "salam", "salamini", "salchichón", "schinken", "sierra", "sobrasada", "spätzle", "speck", "stollen", "suppenmaultaschen", "szalámi", "téliszalámi", "telemea", "ţuică zetea", "turrón", "vin de pays", "vin mousseux de qualité", "vinars", "vinho", "vin", "vino", "wein", "wine", "uisce beatha", "vinohradnícka oblasť", "vodka", "weihnachtsstollen", "whiskey", "whisky", "white cheese", "wijn", "wódka", "wódka ziołowa", "zampone", "zašink", "κονσερβολιά" (konservolia), "κορινθιακή σταφίδα" (korinthiaki stafida), "λουκούμι" (loukoumi), "μαστίχα" (masticha), "розово масло" (rozovo maslo).

  

2.
   As regards the list of geographical indications of MERCOSUR set out in Section 2 of Annex 13-B, the protection provided in accordance with Article 13.35 is not sought in respect of the following individual terms, which are part of a compound geographical indication name:

"alcauciles", "alcachofas", "chivito", "criollo", "mamón", "veranda", "cordero", "dulce de membrillo", "melón", "salame", "salame típico", "mate", "yerba mate", "chorizo", "batiburrillo", "frutilla", "mango", "sandía", "poncho", "licor", "vino", "yerbamate", "stevia", "katuaba", "menta'i", "burrito", "caña", "miel negra de caña", "melón", "aceite de coco", "cecina", "naranja", "palmito".

3.
   Notwithstanding the protection of the following MERCOSUR designations, these terms may be used in the European Union for a product, provided that no other elements in the labelling or packaging of the said product would potentially create consumer confusion as to the origin or nature of the product and do not infringe the geographical indication as protected in other ways:

"flores", "iglesia", "la cruz", "la paz", "las violetas", "molinos", "salto", "sarmiento".

4.
   As regards the list of geographical indications of the European Union set out in Section 1 of Annex 13-B, and concerning names of a plant variety or an animal breed existing in the territory of the MERCOSUR as of the date of entry into force of this Agreement, the European Union notes that the following terms related to a plant variety or an animal breed may continue to be used, including in labelling, by MERCOSUR after the date of entry into force of this Agreement:

"Καλαμάτα" (Kalamata), "Valencia Late", "Alicante Buschet", "Cariñán", "Charolais", "Semillón", "Barbera", "Dolcetto", "Fiano", "Greco", "Lambrusco", "Lambrusco Grasparossa", "Montepulciano", "Trebbiano Toscano".

  

5.
   Notwithstanding the protection of the European Union designation "Cava", this term may be used in MERCOSUR for a product if it undisputedly refers to a synonym of "bodega" or "adega", thus referring to a wine cellar, and provided no other elements in the labelling or packaging of the said product would potentially create any consumer confusion as to the origin or nature of this product and do not infringe the geographical indication as protected in other ways.

6.
   Notwithstanding the protection of the European Union designation "Φέτα" (Feta), the protection provided in accordance with Article 13.35 is not sought in respect of the Spanish expression "corte en fetas" (cut in slices) where this expression may apply concerning cheese products, except for white cheeses in brine, provided that no other elements in the labelling or packaging of such products would potentially create any consumer confusion as to the origin or nature of those products and do not infringe the geographical indication "Φέτα" (Feta) as protected in other ways.

7.
   Notwithstanding the protection of the European Union designation "Danablu", the protection provided in accordance with Article 13.35 is not sought in respect of the Spanish expression "queso azul".

8.
   The protection of the geographical indication "Boeuf de Charolles" shall not prevent users of the term "Charolês" or "Charolez" in the territory of Brazil, indicating a product derived from the animal breed "Charolais", to continue using these terms, provided that these products are not commercialised using references (graphics, names, pictures, flags) to the genuine origin of the geographical indication or exploiting the reputation of the geographical indication, and provided that the usage of the name of the animal breed does not mislead the consumers or constitutes unfair competition with regard to the geographical indication.

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

ANNEX 13-C

GEOGRAPHICAL INDICATIONS 
  
AS REFERRED TO IN ARTICLE 13.34

|  |  |  |
| --- | --- | --- |
| Country | Designation name | Product class |
| Paraguay | Miel Negra de caña paraguaya de Arroyos y Esteros | Sugar cane molasses |
| Paraguay | Chorizo Sanjuanino | Meat, fish and their preparations |
| Paraguay | Licor de Yegros | Spirit drinks |
| Paraguay | Chipa de Coronel Bogado | Confectionery, cocoa and chocolates |
| Paraguay | Miel de abeja de los Humedales del Ñeembucu | Honey and other edible products of animal origin |
| Paraguay | Cordero misionero | Meat, fish and their preparations |
| Paraguay | Batiburrillo de Misiones | Meat, fish and their preparations |
| Paraguay | Frutilla de Areguá | Vegetables, Fruits, Nuts and their preparations |
| Paraguay | Mango de Areguá | Vegetables, Fruits, Nuts and their preparations |
| Paraguay | Sandía de Estanzuela | Vegetables, Fruits, Nuts and their preparations |
| Paraguay | Vino de Independencia | Wines |
| Paraguay | Yerbamate Paraguaya | Coffee, Mate, Spices and their preparations |
| Paraguay | Stevia Paraguaya / Ka'a He'e del Paraguay | Other vegetable products |
| Paraguay | Katuaba Paraguaya | Other plants and parts of plants |
| Paraguay | Menta'i Paraguaya | Other plants and parts of plants |
| Paraguay | Burrito Paraguayo | Other plants and parts of plants |
| Paraguay | Chipa Barrero | Confectionary and baked products |
| Paraguay | Caña Paraguaya | Spirit drinks |
| Paraguay | Carne del Paraguay | Meat, fish and their preparations |
| Paraguay | Carne del Chaco | Meat, fish and their preparations |
| Paraguay | Melón de Yaguaron | Vegetables, Fruits, Nuts and their preparations |
| Paraguay | Aceite de coco Paraguayo / Mbokaja | Oils, edible oils and animal fats |
| Paraguay | Cecina so`o piru Paraguayo | Meat, fish and their preparations |
| Paraguay | Naranja de Itapua | Vegetables, Fruits, Nuts and their preparations |
| Paraguay | Palmito del Bosque del Atlántico del Alto Paraguay | Vegetables, Fruits, Nuts and their preparations |
| Paraguay | Miel de abeja del pantanal del Chaco paraguayo | Honey and other edible products of animal origin |
| Paraguay | Azúcar Orgánica Paraguaya | Cane sugar |

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

ANNEX 13-D

GEOGRAPHICAL INDICATIONS OF MERCOSUR 
  
AS REFERRED TO IN ARTICLE 13.33.5

|  |  |  |
| --- | --- | --- |
| Country | Designation name | Product Class\* |
| Brazil | Franca | Footwear. |
| Brazil | Região das Lagoas Mundaú-Manguaba | Special woven fabrics, embroidery, lace. |
| Brazil | Divina Pastora | Special woven fabrics, embroidery, lace. |
| Brazil | Cachoeiro do Itapemirim | Stone; and Articles of stone. |
| Brazil | Cariri Paraibano | Special woven fabrics, embroidery, lace. |
| Brazil | Paraíba | Cotton. |
| Brazil | São João del Rei | Tin and articles thereof. |
| Brazil | Vale do Sinos | Raw hides and skins and leather; and Articles of leather. |
| Brazil | Pedro II | Precious or semi-precious stones |
| Brazil | Goiabeiras | Ceramic products. |
| Brazil | Região do Jalapão do Estado do Tocantins | Ornamental Foliage. |
| Brazil | Região das Lagoas Mundaú-Manguaba | Special woven fabrics, embroidery, lace. |
| Paraguay | Aó Po'í de Yataity | Special woven fabrics, embroidery, lace. |
| Paraguay | Ñanduti de Itaugua | Special woven fabrics, embroidery, lace. |
| Paraguay | Poncho de Cordillera | Articles of apparel and clothing accessories, not knitted or crocheted |
| Paraguay | Piedra de Cerro Koi | Stone; and Articles of stone. |
| Paraguay | Cerámica de Areguá | Ceramic products. |
| Paraguay | Hamaca Paraguaya | Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof. |
| Paraguay | Carbón del Chaco Paraguayo | Wood and articles of wood; wood charcoal. |
| Paraguay | Jabón de coco Paraguayo / Mbokaja | Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, "dental waxes" and dental preparations with a basis of plaster. |

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

ANNEX 13-E

MERCOSUR STATE PARTIES' LIST OF PRIOR USERS

1.
   The prior users referred to in Article 13.35(8) are:

|  |  |  |
| --- | --- | --- |
| TERRITORY | TERM | PRIOR USERS |
| ARGENTINA | PARMESANO | 1.    Alto Campo S.R.L.  2.    Canut Hnos S.R.L.  3.    Casarias S.A.  4.    Cassini y Cesaratto S.A.  5.    Cooperativa de Trabajo Blaquier Ltda.  6.    Ensemble S.R.L.  7.    Ernesto Rodriguez e Hijos S.A.  8.    Familia Benvenuto S.A.  9.    Ingredients Solutions S.A.  10.    Institucion Salesiana Nuestra Señora de Luján  11.    Kiollo Quesos de Sorrenti Cristian José  12.    Instituto Cultural Ermita Asociación Civil  13.    La Mucca S.A.  14.    Lácteos Don Victorino S.R.L.  15.    Lácteos La Familia S.R.L.  16.    Lácteos Lattaia S.R.L.  17.    Lácteos Tío Pujio S.R.L.  18.    Leig – Lac S.R.L.  19.    LW S.R.L.  20.    Man S.A.  21.    Mastellone Hnos. S.A.  22.    Milkaut S.A.  23.    Molfino Hnos. S.A. |
|  |  | 24.    Noal S.A.  25.    Poland S.A.  26.    Quesos Trelau S.A.  27.    Remotti S.A.  28.    Sancor Cooperativas Unidas Ltda.  29.    San Gotardo Lácteos De García Jorge Alberto  30.    Tandileofu de Raúl Edgardo Mastrángelo  31.    Tresanto S.R.L.  32.    Verónica S.A.C.I.A.F.E.I.  33.    Vifran S.A. |
| ARGENTINA | GRUYERE / GRUYÈRE | 1.    Caffalac S.R.L.  2.    Canut Hnos. S.R.L.  3.    Cassini y Cesaratto S.A.  4.    Cooperativa Agrícola Ganadera de Arroyo Cabral Ltda.  5.    Cooperativa Agrícola Tambera de James Craik Ltda.  6.    Día Argentina S.A.  7.    Doña Emilia S.R.L.  8.    Ernesto Rodríguez e Hijos S.A.  9.    Granjas Patagónicas S.R.L.  10.    Institución Salesiana Nuestra Señora de Luján  11.    Lactear S.A.  12.    Lácteos 3L S.A.  13.    Lácteos Don Victorino S.R.L.  14.    Lácteos Tío Pujio S.R.L.  15.    LW S.R.L.  16.    Magnasco Hnos. S.A.  17.    Manfrey coop. de Tamberos de Com. e Ind. Ltda.  18.    Mastellone Hnos. S.A.  19.    Miguel Peiretti S.R.L. |
|  |  | 20.    Milkaut S.A.  21.    Molfino Hnos. S.A.  22.    Quesos Don Atilio S.A.  23.    Remotti S.A.  24.    Ricolact S.R.L.  25.    Steber S.A.  26.    Sucesores de Alfredo Williner S.A.  27.    Tandileofu de Raúl Edgardo Mastrángelo  28.    Tradición Inza S.R.L.  29.    Tremblay S.R.L.  30.    Verónica S.A.C.I.A.F.E.I. |
| ARGENTINA | FONTINA | 1.    Ball-Mor S.R.L.  2.    Brescialat S.A.  3.    Capilla del Señor S.A.  4.    Cayelac S.A.  5.    CONAPROLE (Cooperativa Nacional de Productores de Leche)  6.    Cooperativa Agrícola Ganadera de Arroyo Cabral Ltda.  7.    Cooperativa Agrícola Tambera de James Craik Ltda.  8.    Cooperativa de Trabajo Blaquier Ltda.  9.    D.V.H. Productos Alimenticios S.A.  10.    Establecimiento Don Santiago de Bessone Miguel, Mauro y Mario S.H (Samijor S.A.S.)  11.    Don Felipe S.R.L.  12.    Ensemble S.R.L.  13.    Ernesto Rodríguez e Hijos S.A.  14.    Establecimientos Lácteos Silvia S.R.L.  15.    García Hermanos Agroindustrial S.R.L.  16.    Granjas Patagónicas S.R.L. |
|  |  | 17.    La Francisca S.R.L.  18.    La Varense S.R.L.  19.    Lactar S.A.  20.    Lactear S.A.  21.    Lácteos 3L S.A.  22.    Lácteos Barraza S.A.  23.    Lácteos Castel de Giordano Rafael Mario  24.    Lácteos Don Angel de Laspina Miguel Angel  25.    Lácteos Don Victorino S.R.L.  26.    Lácteos Esperanza Blanca S.A.  27.    Lácteos Her-Bal de Baldo Héctor José y Rodolfo Avelino S.H.  28.    Lácteos La Familia S.R.L.  29.    Lácteos San Jorge S.R.L.  30.    Lácteos Vidal S.A.  31.    Leig - Lac S.R.L.  32.    Los Pinos S.R.L.  33.    LW S.R.L.  34.    Magnasco Hnos. S.A.  35.    Manfrey Coop. de Tamberos de Com. e Ind. Ltda.  36.    Mastellone Hnos. S.A.  37.    Milkaut S.A.  38.    Modesto Bertolini S.A.  39.    Molfino Hnos. S.A.  40.    Montechiari y Pognante S.R.L.  41.    Noal S.A.  42.    Pgb S.A.  43.    Poland S.A.  44.    Quesada Comercial e Industrial S.R.L. |
|  |  | 45.    Quesos Chamen de López Julián A. y Ozcoidi Dario R. S.H.  46.    Quesos Don Atilio S.A.  47.    Quesos Fermier de Daniel Rigabert  48.    Quesos Trelau S.A.  49.    Remotti S.A.  50.    Sancor Cooperativas Unidas Ltda.  51.    San Gotardo Lácteos de García Jorge Alberto  52.    Sobrero y Cagnolo S.A.  53.    Steber S.A.  54.    Tandileofu de Raúl Edgardo Mastrángelo  55.    Tradición Inza S.R.L.  56.    Usina Láctea El Puente S.A.  57.    Verónica S.A.C.I.A.F.E.I.  58.    Vila S.A.C.I. |
| ARGENTINA | REGGIANITO | 1.    Algarrobitos de Folmer Raúl Gaspar  2.    Alto Campo S.R.L.  3.    Asociación Cooperadora de la Escuela de Producción e Industrialización de Leche Dr. Ramón Santamarina de Tandil  4.    Brescialat S.A.  5.    Canagro S.A.  6.    Canut Hnos. S.R.L.  7.    Capilla del Señor S.A.  8.    Casarias S.A.  9.    Cassini y Cesaratto S.A.  10.    Cayelac S.A.  11.    Cencosud S.A.  12.    CONAPROLE (Cooperativa Nacional de Productores de Leche)  13.    Compañía de Sabores S.A. |
|  |  | 14.    Cooperativa Agrícola Ganadera de Arroyo Cabral Ltda.  15.    Cooperativa Agrícola Tambera De James Craik Ltda.  16.    Cooperativa de Tamberos Unidos Ltda.  17.    Cooperativa de Trabajo 22 de marzo Ltda. (ex Lugui S.R.L.)  18.    Cooperativa de Trabajo Blaquier Ltda.  19.    Cooperativa de Trabajo Nuevo Amanecer Ltda.  20.    Cremigal S.R.L.  21.    Establecimiento Don Santiago de Bessone Miguel, Mauro y Mario S.H (Samijor S.A.S.)  22.    D.V.H. Productos Alimenticios S.A.  23.    Diazlac S.R.L.  24.    Doña Emilia S.R.L.  25.    Ensemble S.R.L.  26.    Ernesto Mayol S.A.  27.    Ernesto Rodriguez e Hijos S.A.  28.    Escuela Agrótecnica Salesiana Ambrosio Olmos  29.    Establecimientos Lácteos Silvia S.R.L.  30.    Establecimientos San Ignacio S.A.  31.    Familia Benvenuto S.A.  32.    Fanelácteo S.A.  33.    Folgoso Bardullas S.A.  34.    Funesil  35.    García Hermanos Agroindustrial S.R.L.  36.    Gotte S.A.  37.    Grupo Muu S.R.L. – Lácteos Las 2 S  38.    Industrias Alimenticias La Blanquita S.R.L.  39.    Institución Salesiana Nuestra Señora de Luján |
|  |  | 40.    J.A.P. S.R.L.  41.    La Lácteo S.A.  42.    La Margarita Establecimiento Lácteo De Francescutti Fabiana  43.    La Mucca S.A.  44.    La Varense S.R.L.  45.    Lácteos Castel de Giordano Rafael Mario  46.    Lacrey de Rey Orestes Oscar  47.    Lactear S.A.  48.    Lácteos Amasuyo S.A.  49.    Lácteos Camurri S.A.  50.    Lácteos Don Angel de Laspina Miguel Angel  51.    Lácteos Don Victorino S.R.L.  52.    Lácteos Elortondo S.R.L.  53.    Lácteos Esperanza Blanca S.A.  54.    Lácteos La Familia S.R.L.  55.    Lácteos La Juanita de Miqueo Martin Osvaldo  56.    Lácteos Las Tres S.R.L.  57.    Lácteos O´Higgins S.R.L  58.    Lácteos Premium S.A.  59.    Lácteos Puán de Seitz Alfredo  60.    Lácteos Puyehué S.R.L.  61.    Lácteos San Francisco S.R.L.  62.    Lácteos San Jorge S.R.L.  63.    Lácteos San José de José German Tavaut  64.    Lácteos Santa Fe S.A.  65.    Lácteos Udaondo S.R.L.  66.    Lattay de Careri Gustavo d. y Careri Liliana N. SH  67.    Leig – Lac S.R.L. |
|  |  | 68.    Los Alemanes de Hosmann Julio Máximo  69.    LW S.R.L.  70.    Magnasco Hnos. S.A.  71.    Man S.A.  72.    Manfrey Coop. de Tamberos de Com. e Ind. Ltda.  73.    Marca S.A.  74.    Mastellone Hnos. S.A.  75.    Maxiconsumo S.A.  76.    Milkaut S.A.  77.    Modesto Bertolini S.A.  78.    Molfino Hnos. S.A.  79.    Montechiari y Pognante S.R.L.  80.    Noal S.A.  81.    Nonna Pia S.R.L.  82.    Nuestra Tierra S.R.L.  83.    Pgb S.A.  84.    Poland S.A.  85.    Prinlac S.R.L.  86.    Punta del Agua S.A.  87.    Quesada Comercial e Industrial S.R.L.  88.    Quesos Chamen de López Julián A. y Ozcoidi Darío R. S.H.  89.    Quesos Don Atilio S.A.  90.    Quesos Trelau S.A.  91.    Ramolac de Peiretti Celso, Héctor, Haydee y Raúl  92.    Remotti S.A.  93.    Ricolact S.R.L.  94.    S.A. Importadora y Exportadora de La Patagonia |
|  |  | 95.    San Gotardo Lácteos De García Jorge Alberto  96.    San Isidro Cooperativa Agropecuaria Ltda.  97.    San Lucio S.A.  98.    Sancor Cooperativas Unidas Ltda.  99.    Sobrero y Cagnolo S.A.  100.    Soc. Coop.de Tamberos de la Zona de Rosario Ltda.  101.    Steber S.A.  102.    Sucesores de Alfredo Williner S.A.  103.    Supermercados Mayoristas Makro S.A.  104.    Tandileofu de Raúl Edgardo Mastrángelo  105.    Tradicion Inza S.R.L.  106.    Tremblay S.R.L.  107.    Ucalac S.A.  108.    Usina Láctea El Puente S.A.  109.    Verónica S.A.C.I.A.F.E.I.  110.    Vifran S.A.  111.    Vila S.A.C.I. |
| ARGENTINA | GINEBRA | 1.    Campari Argentina S.A.  2.    Peters Hnos, C.C.I.S.A. |
| BRAZIL | FONTINA | 1.    Laticinios PJ Ltda  2.    Cooperativa Santa Clara    Foreign Users  1.    Sancor Cooperativas Unidas Ltda – Argentina  2.    Verónica SA – Argentina |
| BRAZIL | GORGONZOLA | 1.    Agro-Leite Noroeste Indústria e Comércio Ltda  2.    ARC Logistica e Alimentos Ltda  3.    Cooperativa Santa Clara  4.    Dan Vigor Indústria e Comércio de Laticinios Ltda  5.    Frimesa Cooperativa Central  6.    Lactalis do Brasil  7.    Laticínio Minas Gerais Ltda  8.    Laticínios Latco Ltda  9.    Laticínios Sabor da Serra Ltda  10.    Laticínios São João SA  11.    Laticínios São Vicente de Minas SA  12.    Laticínios Sibéria Ltda  13.    Laticínios Tirolez Ltda  14.    Laticínios Union Ltda  15.    Laticínios Minas Forte Ltda  16.    Na morada Industria e Comércio Ltda  17.    Nacon Araraquara Comércio e Representações Eireli  18.    Neolat Comércio de Laticínios Ltda  19.    Nova Mix Industrial e Comercial de Alimentos Ltda  20.    Polenghi Industrias Alimentícias Ltda  21.    Premiato Indústria e Comércio de Alimentos Ltda  22.    Queijos Finos Industria, Comércio, Importação, Exportação e Serviços Eireli  23.    Scalon & Cerchi Ltda  24.    Vicente Roberto de Carvalho & CIA Ltda  25.    Yema Distribuidora de Alimentos Eireli |
| BRAZIL | GRANA | 1.    RAR Indústria e Comércio de Alimentos Ltda  2.    Gran Mestri Alimentos SA  3.    Gran Parma Agroindústria Ltda  4.    Parmíssimo Alimentos Ltda |
| BRAZIL | GRUYÈRE | 1.    Barbosa & Marques SA  2.    Cooperativa Santa Clara  3.    Dan Vigor Indústria e Comércio de Laticínios Ltda  4.    Lactalis do Brasil  5.    Laticínios Iterere Ltda  6.    Laticínios PJ Ltda  7.    Laticínios São João SA  8.    Laticínios São Vicente de Minas SA  9.    Laticínios Sibéria Ltda  10.    Laticínios Tirolez Ltda  11.    Indústria e Comércio de Laticínios Vale dos Buritis Ltda  12.    Laticínios União Total Ltda  13.    Nacon Araraquara Comércio e Representações Eireli  14.    Nova Mix Industrial e Comercial de Alimentos Ltda  15.    Polenghi Industrias Alimentícias Ltda  16.    Usina de Beneficiamento Paiolzinho Ltda  17.    Vialat Indústria & Comércio Ltda  18.    Yema Distribuidora de Alimentos Eireli    Foreign Users  1.    Seglar SA – Uruguai  2.    Verónica SA – Argentina |
| BRAZIL | PARMESAO | 1.    A. F. Sampaio EPP  2.    Agroindústria e Comércio Serra Negra Ltda  3.    Agro-leite Noroeste Indústria e Comércio Ltda  4.    ARC Logística e Alimentos Ltda  5.    Atalat Industria e Comércio de Laticínios Ltda  6.    Barbosa & Marques SA  7.    BRQ Indústria de Alimentos SA  8.    Buritama Industria e Comercio de Laticinios Ltda  09.    Campanella Alimentos Ltda  10.    Citale Brasil Ltda  11.    Cooperativa Agropecuária de Boa Esperança Ltda  12.    Cooperativa Agropecuária do Vale do Paracatu Ltda  13.    Cooperativa Agropecuária do Vale do Sapucaí Ltda  14.    Cooperativa de Laticínios Selita  15.    Cooperativa dos Pequenos Produtores Rurais de Icaraí de Minas Ltda  16.    Cooperativa Mista Agropecuária de Patos de Minas Ltda  17.    Cooperativa Mista dos Produtores de Leite de Morrinhos  18.    Cooperativa Mista dos Produtores Rurais de Conselheiro Pena Ltda  19.    Cooperativa Regional Agropecuária de Santa Rita do Sapucaí Ltda  20.    Cooperativa Regional de Produtores de Leite Serrania Ltda  21.    Cooperativa Santa Clara |
|  |  | 22.    Cristaulat Indústria e Comércio de Laticínios Ltda  23.    Dan Vigor Indústria e Comércio de Laticinios Ltda  24.    Deusdete Soares da Silva ME  25.    Eduardo Barbosa Levate  26.    Fábrica de Laticínios Jorge Pereira dos Anjos  27.    Fábrica de Laticínios Minas Milk Ltda  28.    Forno de Minas Alimentos SA  29.    Frimesa Cooperativa Central  30.    Gran Mestri Alimentos SA  31.    Gran Paladare Indústria e Comércio de Lácteos Eireli  32.    Gran Parma Agroindústria Ltda  33.    Gonçalves Salles S.A. Indústria e Comércio  34.    Indústria, Comércio, Importação e Exportação de Alimentos Multlac Eireli  35.    Indústria de Alimentos Costa Uruguai Ltda  36.    Indústria de Laticínios Kase Haus Ltda ME  37.    Indústria de Queijos Nato Bom Ltda  38.    Industria e Comércio de Laticínio Minas Lacto  39.    Indústria e Comércio de Laticínios Vale dos Buritis Ltda  40.    Indústria e Comércio de Laticínios Vila Nova Ltda  41.    Indústria e Comércio de Laticínio Vitória Ltda  42.    Indústria e Comércio de Laticínios VLF Eireli  43.    Indústria e Comércio de Queijos Lelo Ltda  44.    Indústria e Comércio de Queijos Litza Ltda |
|  |  | 45.    Indústria e Comércio de Queijos Oriente Ltda  46.    Indústria & Comércio Irmãos & Irmãos  47.    Indústria e Comércio de Laticínios Sabor do Vale  48.    Indústria e Comércio de Laticínios Rex Ltda  49.    Lactalis do Brasil Comercio Importação Exportação de Laticínios Ltda  50.    Laticínio Belo Vale Ltda  51.    Laticínios Estrela do Norte Comércio e Indústria LTDA  52.    Laticínio Fazenda Bella Vista Ltda  53.    Laticínio Flor dos Alpes Ltda  54.    Laticínio Lacbom Ltda  55.    Laticínio Mais Vida Ltda  56.    Laticínio Minas Gerais Ltda  57.    Laticínio Nova Vitória Indústria e Comércio Ltda  58.    Laticínio Rocha Ltda  59.    Laticínio Santa Izabel Eireli  60.    Laticínio Santa Rosa LTDA  61.    Laticínios Alkmim Ltda  62.    Laticínios Bela Vista Ltda  63.    Laticínios Bom Pastor Ltda  64.    Laticínios Campo Belo Ltda  65.    Laticínios Curral de Minas Ltda  66.    Laticínios Dona Formosa Ltda  67.    Laticínios Dupavão Ltda ME  68.    Laticínios Estrela da Mantiqueira Bocaina de Minas Ltda – EPP  69.    Laticínios Fartura Eireli |
|  |  | 70.    Laticínios Heloisa Ltda  71.    Laticínios JL Ltda  72.    Laticínios Kiformaggio Ltda  73.    Laticínios Latco Ltda  74.    Laticínios Madre de Deus de Minas Ltda  75.    Laticínios Noroeste Ltda  76.    Laticínios Norte de Minas Eireli  77.    Laticínios Nutrileite Indústria e Comércio Ltda  78.    Laticínios Oliveira Industria e Comercio Ltda – ME  79.    Laticínios Palmital Ltda  80.    Laticínios Paula Freitas Ltda  81.    Laticínios Peçanha Ltda  82.    Laticínios PJ Ltda  83.    Laticínios Porto Alegre Indústria e Comércio SA  84.    Laticinios Q'nutry Ltda  85.    Laticínios Rosena Ltda  86.    Laticínios Sabor da Serra Ltda  87.    Laticínios Saldalis SA  88.    Laticínios São João SA  89.    Laticínios São José do Barreiro Ltda  90.    Laticínios Sevilha Ltda  91.    Laticínios Sibéria Ltda  92.    Laticínios Silva e Oliveira Ltda  93.    Laticínios Tirolez Ltda  94.    Laticínios Union Ltda  95.    Cooperativa de Laticínios Vale do Mucuri Ltda |
|  |  | 96.    Laticínios União Total Ltda  97.    Leitesol Indústria e Comércio SA  98.    Leandro Barcelos da Fonseca EPP  99.    Leite Fazenda Bela Vista Ltda  100.    Leme Indústria e Comércio de Produtos Alimentícios Ltda  101.    Luís Henrique Delgado EPP  102.    Mania Cristina Neves Matos Eireli  103.    Minas Alimentos Ltda  104.    Na morada Indústria e Comércio Ltda  105.    Nacon Araraquara Comércio e Representações Eireli  106.    Natamil Friburgo Industria e Comércio de Laticínios Eireli  107.    Neolat Comércio de Laticínios Ltda  108.    Nova Mix Industrial e Comercial de Alimentos Ltda  109.    Oxente Indústria e Comércio de Laticínios Ltda  110.    Pastora Indústria de Laticínios ME  111.    Promissão Alimentos e Lácteos Eireli  112.    Polenghi Indústrias Alimentícias Ltda  113.    P&L Agroindústria de Laticínios  114.    Pinheiro & Silva Indústria e Comércio de Laticínios Ltda  115.    Premiato Indústria e Comércio de Alimentos Ltda  116.    Primor Indústria e Comércio de Laticínios Ltda  117.    Parmíssimo Alimentos Ltda  118.    RAR Indústria e Comércio de Alimentos Ltda |
|  |  | 119.    Real Comércio e Laticínios Ltda  120.    RPJ Distribuidora de Laticínios e Frios Ltda  121.    S Teixeira Produtos Alimenticios Ltda  122.    São Leopoldo Alimentos Ltda  123.    Scalon & Cerchi Ltda  124.    Tapuya Indústria e Comércio Ltda  125.    Três Barras Indústria de Lácteos do Brasil Ltda  126.    Usina de Beneficiamento Del Rios Ltda  127.    Usina de Beneficiamento Paiolzinho Ltda  128.    Villam Laticínios Ltda  129.    Vicente Roberto de Carvalho & CIA Ltda  130.    Yema Distribuidora de Alimentos Eireli    Foreign Users  1.    CALCAR (Cooperativa Agraria de Responsabilidad Limitada Carmelo) – Uruguai  2.    CONAPROLE – Cooperativa Nacional de Produtores de Leche – Uruguai  3.    Industria Láctea Salteña SA –Uruguai  4.    Mastellone Hnos SA – Argentina  5.    Milkaut SA – Argentina  6.    Molfino Hnos SA – Argentina  7.    Noal SA – Argentina  8.    Remotti SA – Argentina  9.    SanCor Cooperativas Unidas Ltda – Argentina  10.    Seglar SA – Uruguai |
| BRAZIL | GENEBRA | 1.    Bebidas Guichard Ltda  2.    Dubar Indústria e Comércio de Bebidas Ltda  3.    Multidrink do Brasil Ltda |
| BRAZIL | STEINHAEGER | 1.    Distilaria Doble W Exportação e Importação Ltda  2.    Distillerie Stock do Brasil Ltda  3.    Dubar Indústria e Comércio de Bebidas Ltda  4.    Multidrink do Brasil Ltda  5.    Natique Indústria e Comércio Ltda |
| PARAGUAY | PARMESANO | 1.    Lácteos Norte S.R.L.  2.    Lácteos San Cristóbal de Delci Lópes Correa / Lácteos Katuete S.A.    Foreign Users  1.    CONAPROLE (Cooperativa Nacional de Productores de Leche)  2.    Sancor Cooperativas Unidas Ltda. |
| PARAGUAY | GRUYERE | 1.    Dominique Gaston Frossard / Cremo Euro Gourmet S.A.    Foreign Users  1.    García Hermanos Agroindustrial S.R.L |
| PARAGUAY | FONTINA | Foreign Users  1.    CONAPROLE (Cooperativa Nacional de Productores de Leche)  2.    Sucesores de Alfredo Williner S.A.  3.    Sancor Cooperativas Unidas Ltda.  4.    García Hermanos Agroindustrial S.R.L |
| PARAGUAY | REGGIANITO | Foreign Users  1.    CONAPROLE (Cooperativa Nacional de Productores de Leche)  2.    Sucesores de Alfredo Williner S.A.  3.    Mastellone Hnos. S.A.  4.    Sancor Cooperativas Unidas Ltda.  5.    García Hermanos Agroindustrial S.R.L  6.    Milkaut S.A.  7.    Manfrey Coop. de Tamberos de Com. E Ind. Ltda. |
| URUGUAY | PARMESANO | 1.    ALKLA SRL  2.    CALCAR (Cooperativa Agraria de Responsabilidad Limitada Carmelo)  3.    CATENI S.A.  4.    CONAPROLE (Cooperativa Nacional de Productores de Leche)  5.    Conarey S.A.  6.    ECOMEL S.A.  7.    El Nuevo Gaucho SRL  8.    FARMING S.A.  9.    Farolur S.A.  10.    FORMAGGIO LTDA  11.    Granja Brassetti SRL  12.    Henderson & CIA S.A  13.    Horacio Bentacor  14.    INDULACSA (Industria Lactea Salteña S.A.)  15.    Juan Manuel Guerequiz Melo  16.    La Magnolia S.A.  17.    La Nueva Cerro S.A  18.    La vieja bodega SRL  19.    Pronaturalia S.A.  20.    Queseria Helvetica S.A.  21.    SEGLAR S.A. |
| URUGUAY | GRUYERE /    GRUYÈRE | 1.    CONAPROLE (Cooperativa Nacional de Productores de Leche)  2.    Granja Brassetti SRL  3.    Pronaturalia S.A.  4.    SEGLAR S.A.    Foreign Users  1.MILKAUT S.A. |
| URUGUAY | GRUYERITO /    GRUYER | 1.    Bonprole Industrias Lacteas S.A. |
| URUGUAY | FONTINA | 1.    CONAPROLE (Cooperativa Nacional de Productores de Leche)  2.    Farolur S.A.  3.    Pronaturalia S.A.    Foreign Users  1.    MILKAUT S.A.  2.    Sancor Cooperativas Unidas Ltda |
| URUGUAY | REGGIANITO | 1.    CLALDY S.A.  2.    CONAPROLE (Cooperativa Nacional de Productores de Leche)    Foreign Users  1.    MILKAUT S.A.  2.    Sancor Cooperativas Unidas Ltda |
| URUGUAY | GRAPPAMIEL | 1.    A. López & CIA  2.    Bodega Tunin Hnos. S.R.L.  3.    CABORIL S.A.  4.    CEPAS Uruguay Bebidas y Alimentos S.A. (Ex BACARDI-MARTINI S.A.)  5.    Eduardo Bon Perez  6.    Gerardo Nabune Sciutti  7.    Valdi Fraga Gonzalo Martin (ex JORGE L. VALDI)  8.    La vieja bodega SRL  9.    LICOGIN SRL  10.    MENDOZA SRL  11.    NABITUR S.A.  12.    NAFIREY S.A.  13.    REWILAT S.A.  14.    Rodríguez HNOS & CIA LTDA |

2.
   A transitional period of 12 (twelve) months as of the date of the entry into force of this Agreement shall apply to allow any prior user listed in this Annex to adapt to the specifications laid down in subparagraphs (a) to (i) of Article 13.35(8).

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

ANNEX 17-A

PARTY-SPECIFIC SCHEDULES ON STATE-OWNED ENTERPRISES 
  
AND ENTERPRISES GRANTED EXCLUSIVE OR SPECIAL PRIVILEGES

  

Appendix 17-A-1

ARGENTINA

1.
   Chapter 17 does not apply to state-owned enterprises or enterprises granted exclusive or special privileges at sub-central level.

2.
   Article 17.4 does not apply to the state-owned enterprises or enterprises granted exclusive or special privileges listed below, or to enterprises, subsidiaries and affiliates which they own or control or to any new, reorganised or successor enterprises or entities to:

(a)
   Integración Energética Argentina S.A.;

(b)
   Nucleoeléctrica Argentina S.A.; and

(c)
   Soluciones Satelitales S.A.

  

Appendix 17-A-2

BRAZIL

Chapter 17 does not apply to state-owned enterprises or enterprises granted exclusive or special privileges at sub-central level.

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

ANNEX 18-A

PREAMBLE

THE PARTIES,

SHARING the view that this Agreement is being signed amidst an unprecedented combination of crises and challenges;

NOTING that:

(a)
   it is imperative to take urgent action to tackle environmental challenges and crises, including those of climate change, biodiversity loss and pollution, as clearly indicated by the most recent scientific evidence, and which are further exacerbated by persistent levels of poverty, including extreme poverty, food insecurity and inequality;

(b)
   the COVID-19 pandemic revealed in its wake multiple vulnerabilities in our societies, among which is concern about the resilience of supply chains, not least in national health systems;

(c)
   geopolitical tensions have led to an increased overlap of economic relations and resilience, bringing about disruptions in international trade flows;

(d)
   ensuring decent living standards becomes an even more difficult challenge as food supply chains are subject to disruptions and ecosystems are affected by the adverse effects of climate change; and

(e)
   successive years of cascading challenges and crises have reversed gains in the 2030 Agenda and its Sustainable Development Goals;

  

UNDERLINING that against this backdrop, it is critical to ensure the operation of an open, transparent and rules-based international trade;

STRESSING the imperative of urgently accelerating our actions to achieve the Sustainable Development Goals, to tackle climate change, and to obtain the means to do so;

FIRMLY BELIEVING that this Agreement brings together two regions which offer critical contributions to address the aforementioned challenges;

HIGHLIGHTING that:

(a)
   they share values that are called for in addressing the challenges posed by the current global context, such as:

(i)
   the recognition of the importance of inclusiveness in delivering solutions that work for all, especially workers, local and traditional communities, smallholding farmers, and in empowering women;

(ii)
   the embrace of multilateralism and the rejection of unnecessary barriers to trade;

(iii)
   the respect for international law; and

(iv)
   the protection and conservation of the environment;

(b)
   they play pivotal roles in the structure of global supply chains across different sectors and technological levels, including in food production;

(c)
   they are champions of sustainable development in its social, economic and environmental dimensions, which are integrated, indivisible, interdependent and mutually reinforcing, recognising the wide diversity of production systems, as there is not a one-size-fits-all development model;

(d)
   they acknowledge that eradicating poverty in all its forms and dimensions, including extreme poverty, is the greatest global challenge and an indispensable requirement for sustainable development;

(e)
   they recognise the importance of scaling up efforts to protect, conserve, sustainably use, and sustainably manage and restore all ecosystems, in line with their national capacities and circumstances, and that they also acknowledge the importance of increasing the mobilization of resources to support these efforts;

(f)
   they also acknowledge the essential role of cooperation at multilateral level to effectively address common environmental and sustainable development challenges and commit to reinforcing cooperation on international trade and investment to avoid unnecessary disruptions and to achieve the Sustainable Development Goals, and that they further recall that the 2030 Agenda and the Sustainable Development Goals and targets, including the means of implementation, are universal, indivisible and interlinked; and

(g)
   regarding climate change, in particular:

(i)
   they reaffirm, mindful of their leadership role, their steadfast commitments, in pursuit of the objective of the UNFCCC, to tackle climate change by strengthening the full and effective implementation of the Paris Agreement and achieving its purpose and long-term goals, including its temperature goal, its goal on increasing the ability to adapt to the adverse impacts of climate change and its goal of making financial flows consistent with the previous two, reflecting equity and the principle of common but differentiated responsibilities and respective capabilities, in light of different national circumstances; that they aim to strengthen the global response to the threat of climate change, in the context of sustainable development and efforts to eradicate poverty; and that they also recognise that the impacts of climate change are being experienced worldwide, particularly by the poorest and the most vulnerable; and

  

(ii)
   they recognise the fundamental priority of safeguarding food security and ending hunger, and the particular vulnerabilities of food production systems to the adverse impacts of climate change;

AGREEING that to address the crises and challenges mentioned above, a rules-based, non-discriminatory, fair, open, inclusive, equitable, and transparent multilateral trading system, with the WTO at its core, and in accordance with the objective of sustainable development, is indispensable;

RENEWING their commitment to ensure a level playing-field and fair competition by discouraging protectionism and market-distorting practices, to foster a favourable trade and investment environment for all;

REITERATING their commitment to fully respect WTO rules and to avoid unjustified or arbitrary discrimination or a disguised restriction on international trade;

CONCURRING that the aforementioned challenges usher in a new context for the formulation of public policies to build a better future;

RECALLING Article 18.1(5) of this Agreement, and RECOGNISING the differences in their levels of development, agreeing that this Annex embodies a cooperative approach based on common values and interests;

DETERMINED to work together so that their trade relationship enhances sustainable development;

RECALLING the importance of trade for raising standards of living and promoting job growth, while allowing for the optimal use of the world's resources in accordance with the objective of sustainable development;

  

SEEKING both to protect and preserve the environment and to enhance the means for doing so in a manner consistent with their respective needs and concerns at different levels of economic development;

UNDERLINING the need to account for the specific challenges of landlocked developing countries to ensure market access and benefits under this Agreement;

IN LIGHT of the aforementioned challenges,

AGREE on this Annex.

PART A

TRADE AND SUSTAINABLE DEVELOPMENT

A.1.
   General provisions

1.
   The Parties reaffirm the commitments adopted under Chapter 18. They are of the view that they are uniquely placed to lead by example in the integration of trade and sustainable development and that this should be pursued in a collaborative manner.

2.
   While recognising the right of each Party to determine its sustainable development policies and priorities, which should be consistent with each Party´s commitments under the international agreements it is a party to, each Party shall strive to improve its relevant laws, regulations and policies so as to ensure high and effective levels of environmental and labour protection, in accordance with Article 18.2(2). This is in line with the overall objective expressed in Article 18.1 to implement this Agreement in a manner that contributes to sustainable development. In addition, the Parties recall their agreement in Article 18.2(3) that a Party should not weaken the levels of protection afforded in its environmental or labour laws and regulations with the intention of encouraging trade or investment. The Parties recall that, under Article 18.2(5), they agree that a Party shall not fail, through a sustained or recurring course of action or inaction, to effectively enforce its environmental or labour laws and regulations in order to encourage trade or investment. In this regard, the Parties acknowledge the importance of the provision of appropriate available means to perform such enforcement. Moreover, pursuant to Article 18.2(6), a Party shall not apply its environmental and labour laws and regulations in a manner that would constitute a disguised restriction on trade or an unjustifiable or arbitrary discrimination.

  

3.
   The Parties recall that, pursuant to Principle 11 of the Rio Declaration on Environment and Development adopted by the United Nations Conference on Environment and Development in 1992 (hereinafter referred to as "Rio Declaration on Environment and Development of 1992"), environmental standards, management objectives and priorities should reflect the environmental and developmental context to which they apply. Recalling Articles 18.1(1) and 18.1(5) of this Agreement, the Parties also recognise the differences in their levels of development and national circumstances, while pursuing the integration of sustainable development in the Parties' trade and investment relationship. They acknowledge that such differences include the challenges of landlocked developing countries.

4.
   The Parties acknowledge that sustainability measures affecting trade must be fully consistent with their obligations under the WTO Agreements. The Parties recall that, in accordance with the TBT Agreement, measures which amount to technical regulations restricting trade subject to that agreement should, inter alia, (i) be based on scientific and technical information; (ii) not be more trade-restrictive than necessary to fulfil a legitimate objective, taking account of the risks non-fulfilment would create; and (iii) be based on relevant international standards. The Parties also recall that sanitary and phytosanitary measures which are subject to the SPS Agreement should, in accordance with that agreement, inter alia, (i) be applied only to the extent necessary to protect human, animal or plant life or health; (ii) be based on scientific principles; (iii) be based on relevant international standards, guidelines or recommendations, except as otherwise provided for in the SPS Agreement; (iv) not be maintained without sufficient scientific evidence, except as otherwise provided for in the SPS Agreement; and (v) not be applied in a manner which would constitute a disguised restriction on international trade.

  

5.
   Pursuant to Article 22.6, the Parties highlight the key role of civil society organisations in the effective implementation of this Agreement, through the establishment of domestic advisory groups in accordance with each Party's domestic mechanisms and legislation, with a broad-based involvement of civil society actors.

6.
   The Parties share the understanding that promoting international trade in such a way as to contribute to the objective of sustainable development, as referred to in Article 18.1(3), entails actions under the following headings:

(a)
   multilateral regimes;

(b)
   bi-regional trade and investment relations;

(c)
   national and regional trade-related policies and measures; and

(d)
   women's economic empowerment.

7.
   Furthermore, the Parties agree that to ensure an effective implementation of their commitments under Chapter 18 of this Agreement and under this Annex, they will, on entry into force of this Agreement, engage in further discussions and put in place a series of actions and cooperation activities.

  

A.2.
   Multilateral regimes: collaborating to support multilateral rules for sustainable development

7.
   The Parties consider that this Agreement offers a privileged platform for consultation and cooperation on trade-related aspects of multilateral labour and environmental standards and objectives, as referred to in Articles 18.1(4)(a), 18.4(8), 18.5(5) and 18.6(3), in line with a cooperative approach, referred to in Article 18.1(5), that duly takes into account the Parties' different national realities, geographic constraints, capacities, needs and levels of development and which respects the Parties' national policies and priorities, referred to in Article 18.1(4)(c).

8.
   The Parties note the need to fully take into account the purpose, goals and principles enshrined in the Agenda 21 on Environment and Development, adopted at the UN Conference on Environment and Development, held in Rio de Janeiro, on 3 to 14 June 1992, and the Rio Declaration on Environment and Development of 1992, referred to in Article 18.1(2) of this Agreement. In addition, the Parties also reiterate the fundamental priority of safeguarding food security and ending hunger, and the particular vulnerabilities of food production systems to the adverse impacts of climate change, as highlighted in the Paris Agreement.

9.
   They recall that, pursuant to Principle 12 of the Rio Declaration on Environment and Development of 1992,

"trade policy measures for environmental purposes should not constitute a means of arbitrary or unjustifiable discrimination or a disguised restriction on international trade. Unilateral actions to deal with environmental challenges outside the jurisdiction of the importing country should be avoided. Environmental measures addressing transboundary or global environmental problems should, as far as possible, be based on an international consensus".

  

10.
   They further recall that, pursuant to Principle 2 of the Rio Declaration on Environment and Development of 1992, States have, in accordance with the Charter of the United Nations, signed on 26 June 1945, in San Francisco, at the conclusion of the United Nations Conference on International Organization and the principles of international law, the sovereign right to exploit their own resources pursuant to their own environmental and developmental policies, and the responsibility to ensure that activities within their jurisdiction or control do not cause damage to the environment of other States or of areas beyond the limits of national jurisdiction.

11.
   In light of the foregoing, the Parties reaffirm their commitment to entrust the Subcommittee on trade and sustainable development, referred to in Article 18.14, (hereinafter referred to as “the TSD Subcommittee”) with the tasks of, among others, facilitating, discussing and monitoring the effective implementation of Chapter 18 and seeking to avoid trade obstacles in areas under its mandate, without prejudice to other mechanisms established under this Agreement. Consultation and cooperation in the TSD Subcommittee includes, but is not limited to, exchange of views on the implementation of the instruments and related processes listed below, as long as the Parties are parties to them:

(a)
   the 2030 Agenda and the Sustainable Development Goals;

(b)
   the UNFCCC and the Paris Agreement, established thereunder;

(c)
   the CBD, its Protocols, and the Kunming-Montreal Global Biodiversity Framework, adopted under the CBD  in Montreal on 19 December 2022 (hereinafter referred to as "GBF");

(d)
   the Montreal Protocol on Substances That Deplete the Ozone Layer done at Montreal on 16 September 1987, and its Kigali Amendment done at Kigali on 15 October 2016;

  

(e)
   the United Nations Convention to Combat Desertification done at Paris on 17 June 1994;

(f)
   the Basel Convention on the Control of Transboundary Movements of Hazardous Wastes and their Disposal done at Basel on 22 March 1989, the Rotterdam Convention on the prior informed consent procedure for certain hazardous chemicals and pesticides in international trade done at Rotterdam on 10 September 1998, the Stockholm Convention on persistent organic pollutants done at Stockholm on 22 May 2001, and the Minamata Convention on Mercury done at Kumamoto on 10 October 2013;

(g)
   the Convention on Migratory Species done at Bonn on 23 June 1979;

(h)
   the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES);

(i)
   the Ramsar Convention on Wetlands done at Ramsar on 2 February 1971;

(j)
   the United Nations Declaration on the Rights of Indigenous Peoples adopted by the General Assembly on 13 September 2007; and

(k)
   the ILO Conventions and Protocols.

12.
   With regard to the CBD, the Parties recognise the importance of the following elements to support its effective implementation:

(a)
   the implementation of the three objectives of the CBD - conservation of biological diversity, the sustainable use of its components and the fair and equitable sharing of the benefits arising out of the utilization of genetic resources – in a balanced manner;

  

(b)
   the implementation of the GBF;

(c)
   the implementation, revision or update, and communication of national biodiversity strategies and action plans, including national targets, in accordance with Article 6 of the CBD; and

(d)
   the provision of adequate means of implementation, including financial resources, access to and transfer of technology, technical and scientific cooperation, exchange of information and distribution of benefits from biotechnology, recognising the specific challenges faced by Signatory MERCOSUR States, in line with the provisions of the CBD.

13.
   In reiterating their full commitment to the UNFCCC and to effectively implementing the Paris Agreement, the Parties agree to undertake and enhance actions to support their objectives and goals, including by taking into account global stocktakes of the Paris Agreement, considering mitigation, adaptation and the means of implementation and support, and in light of equity and the best available science. The Parties recall and reiterate all their respective commitments under the climate multilateral regime, including, but not restricted to the following:

(a)
   regarding nationally determined contributions (hereinafter referred to as “NDCs”) and mitigation: to prepare, communicate and maintain successive NDCs and pursue domestic mitigation measures, with the aim of achieving the objectives of such contributions; that successive NDCs will represent a progression over time and reflect the highest possible ambition, reflecting equity and the principle of common but differentiated responsibilities and respective capabilities, in the light of different national circumstances;

  

(b)
   regarding adaptation: to engage in adaptation planning processes and the implementation of actions, including the development or enhancement of relevant plans, policies or contributions; and

(c)
   regarding finance flows and means of implementation: to take action aiming at making finance flows consistent with a pathway towards low greenhouse gas emissions and climate-resilient development; to provide support to developing country parties to the Paris Agreement for the implementation of climate action, including financial resources, technology transfer and capacity building, in accordance with Articles 9, 10 and 11 of the Paris Agreement, recognising that enhanced support for developing country parties to the Paris Agreement will allow for higher ambition in their actions.

14.
   The Parties agree to actively cooperate, both in negotiations within the regime and in its implementation, towards fostering joint climate action.

15.
   Each Party reaffirms its relevant international commitments and shall implement measures, in accordance with its respective internal laws and regulations, to prevent further deforestation and enhance efforts to stabilize or increase forest cover from 2030. In this context, the Parties should not weaken the levels of protection afforded in their environmental law.

16.
   The Parties further acknowledge that their policies must take into account the social and economic challenges of developing countries and their contribution to global food security.

17.
   The Parties also stress the need for enhanced support and investment to achieve these objectives, including through financial resources, technology transfer, capacity-building, and other mechanisms foreseen in this Agreement.

  

18.
   The Parties will step up efforts to increase substantially the share of renewable energy in the global energy mix and enhance cooperation to facilitate access to clean energy research and technology, including renewable energy, energy efficiency and advanced and cleaner fossil-fuel technology, and promote investment in energy infrastructure and clean energy technology.

19.
   The Parties also agree to use the TSD Subcommittee to cooperate and exchange information regarding the implementation of the WTO Agreement on Fisheries Subsidies, adopted at the 12th WTO Ministerial Conference on 17 June 2022, once it has entered into force.

20.
   While recognising the privileged space for consultation and cooperation provided by the TSD Subcommittee, the Parties stress that this Agreement does not modify in any manner the nature or scope of the commitments adopted under the relevant international agreements referred to in Chapter 18 of this Agreement as well as the mechanisms for implementation agreed under those agreements. The design and functioning of those agreements, in particular the nature of the commitments adopted therein as well as the compliance mechanisms thereof, when existing, reflect balances achieved in the framework of those agreements which are not altered nor conditioned in any way by the references to these commitments in this Agreement.

A.3.
   Bi-regional trade and investment relations: harnessing this Agreement's potential 
  
to spur true sustainable development that works for all

21.
   The Parties understand that integration of sustainable development in the Parties' trade and investment relationship, referred to in Article 18.1(1), must deliver, among others, tangible economic benefits for producers of goods and providers of services that incorporate sustainability in their activities, in particular the most vulnerable, including women, smallholder farmers, indigenous peoples and local communities.

  

22.
   The benefits referred to in paragraph 21 can be achieved through, among others, initiatives that encourage trade of products obtained or produced sustainably and in accordance with the Parties' law, and projects that foster interregional supply chains to promote the positive contribution of trade to a pathway towards low greenhouse gas emissions and climate-resilient development and to increase the ability to adapt to the adverse effects of climate change in a manner that does not threaten food production, as referred to in Article 18.6(2)(b).

23.
   The Parties are committed to the protection of labour rights and recognise the role of the ILO as the key multilateral organisation in this field.

24.
   Recalling Article 18.4(4) of this Agreement, each Party shall make continued and sustained efforts towards ratifying the fundamental ILO Conventions, Protocols and other relevant ILO Conventions to which it is not yet a party and that are classified as up-to-date by the ILO, while respecting the sovereign right of a Party to enter into additional international obligations. In accordance with Article 18.4(3) of this Agreement, each Party shall respect, promote and effectively implement the internationally recognised core labour standards, as defined in the fundamental ILO Conventions.

25.
   In implementation of these commitments, the Parties intend to place a specific focus on the eradication of child labour as well as on freedom of association and the effective recognition of the right to collective bargaining. The Parties understand that the commitment to the effective implementation entails that each Party adopts relevant laws and regulations, and exercises its jurisdiction and control by establishing a system for ensuring compliance with the requirements of the internationally recognised core labour standards, as defined in the fundamental ILO Conventions.

26.
   Furthermore, in line with the commitment to promote decent work in Article 18.4(8) of this Agreement and the ILO Declaration on Social Justice for a Fair Globalization, the Parties underline the principle of social dialogue, which is a guiding principle of the ILO, and understand that the ratification of fundamental and other relevant ILO Conventions should be carried out in a manner consistent with this principle.

Making this Agreement work for producers of sustainable goods

27.
   Recognising the fundamental role that millions of inhabitants of regions distant from urban centres, such as forests, natural grasslands, wetlands and other natural ecosystems play in achieving sustainable development, the Parties will collaborate in providing increased market access opportunities for products obtained sustainably and in accordance with the law of each Party, from smallholders, cooperatives, indigenous peoples and local communities and to develop mechanisms to support these populations in obtaining and maintaining sustainable sources of income, while respecting collective land rights of indigenous peoples and local communities, in accordance with the law and relevant international commitments of each Party.

28.
   The Parties agree to discuss specific measures and initiatives to attain this goal within the framework of the TSD Subcommittee or other body established under this Agreement, as appropriate. Among others, such measures and initiatives include identification of market access opportunities required to spur exports of products sustainably obtained or produced, and measures and initiatives to expedite and facilitate trade between the Parties.

Promoting sustainable interregional value chains for energy transition

29.
   Pursuant to Article 18.6(2)(b), the Parties shall seek to harness the significant potential for interregional partnerships in energy transition projects, given their many complementarities regarding the inputs, expertise and technologies required to develop solutions in areas such as sustainable mobility and other areas identified by the Parties.

  

30.
   In this sense, the Parties recognise that building interregional value chains that are responsible, sustainable, transparent, unimpeded and resilient is one of the key aspects to meeting the objectives related to achieving a fair and just energy transition that contributes to the social, economic and environmental development of both regions. Through an effective and balanced participation in these chains, both regions will be in a better position to preserve their competitiveness in the global market, maintain a high level of employment with the creation of quality jobs, reinforce their productive and innovation capacity, improve the existing industrial base and support their transformation.

31.
   With a view to creating jobs and fostering synergies between the levels of technological development and the natural resources existing in MERCOSUR and in the European Union, the Parties will collaborate in designing initiatives that boost sustainable and resilient interregional value chains. Such value chains should favour investment and industrial development in raw material-producing countries, with a view to increasing the value added locally and promoting job creation. Among others, the Parties will prioritize consideration of the joint development of sustainable interregional markets and value chains in strategic sectors consistent with each Party's relevant laws and regulations; such sectors may include:

(a)
   responsible mining, beneficiation and transformation of metals and minerals which are critical for the energy transition;

(b)
   energy sources which play a crucial role in the energy transition, including liquified natural gas and renewable energy; this is most notably relevant for renewable and low-emission electricity generation as well as for those industrial sectors where greenhouse gas emissions reduction is challenging;

(c)
   sustainable mobility and associated value chains, including lithium-ion batteries, battery recycling as well as recharging infrastructure, electromobility and electric automobile industrial production;

  

(d)
   sustainable biofuels, including ethanol and biodiesel, sustainable aviation fuel (SAF) and renewable fuels of non-biological origin;

(e)
   hydrogen and its derivatives, to significantly contribute to the Sustainable Development Goals.

32.
   To attain the goals set out in paragraph 31, the Parties agree on the importance of implementing policy instruments to accelerate the development of capabilities, particularly in developing countries, to enable them to effectively participate in value chains focused on strategic manufacturing industries for the energy transition, which require large investments, state-of-the-art technology and a specialized workforce, as well as specific policies designed to promote inclusion of women. In this sense, taking into account the asymmetries between both regions, and without prejudice to the rights of the European Union, Signatory MERCOSUR States may adopt promotion measures aimed at the development and growth of strategic manufacturing industries for sustainable transition, in line with the 2030 Agenda and its Sustainable Development Goals. Such measures shall be consistent with this agreement and the WTO Agreements.

33.
   In addition, the Parties will collaborate regarding the aforementioned sectors including in the following aspects:

(a)
   facilitation and promotion of investments that foster local addition of value in production chains in raw material-producing countries;

(b)
   provision of technical and other support for projects that contribute to the creation of interregional value chains, development of technology and knowledge, enabling the building of capabilities in Signatory MERCOSUR States.

  

34.
   Finally, the Parties commit to collaborate in fostering interregional value chains in areas that offer an indirect contribution to the energy transition, such as the production of goods and services for healthcare, the development of the digital economy, including knowledge-based services, as well as sustainable food production.

A.4.
   National or regional trade-related policies and measures: 
  
acknowledging the variety of effective approaches to attain sustainable development

35.
   The Parties reaffirm their respective commitments adopted under this Agreement and the relevant international regimes mentioned in Chapter 18 related to the conservation, protection and sustainable management of forests and other terrestrial ecosystems, and to sustainable land use in accordance with their respective laws and regulations. They also reaffirm their commitment to encourage trade in products from sustainably managed forests harvested in accordance with the law of the country of harvest, to combat illegal logging and related trade.

36.
   The Parties furthermore recognise the role of traditional and indigenous knowledge as well as the role of local actors as key protagonists in sustainable land use and protecting, conserving, and sustainably using forests and biodiversity. They recall the importance of supporting indigenous peoples and local communities in sustainably managing forests and acknowledge that policies aimed at curbing deforestation must take into account the social and economic challenges and rights of local communities in accordance with each Party's laws and regulations and its relevant international commitments.

37.
   The Parties are determined to reiterate and step up the efforts to end illicit threats to nature and the environment, including illegal logging and fire and illegal wildlife trade, illegal mining and other harmful activities such as illegal, unreported and unregulated (IUU) fishing and illegal traffic of waste which threaten the environment.

38.
   The Parties note the importance of strengthening the conservation, restoration, sustainable use and management of all types of ecosystems and enhancing the social, economic and environmental benefits of biodiversity for people, especially those in vulnerable situations and those most dependent on biodiversity, including through sustainable biodiversity-based activities, products and services that enhance biodiversity. The Parties will cooperate to promote sustainable consumption and production patterns, in order to progressively reduce negative impacts on biodiversity and increase positive impacts. They also express their resolve to take effective measures to ensure fair and equitable sharing of benefits arising out of the utilization of genetic resources and from digital sequence information on genetic resources, consistent with each Party's international commitments.

39.
   In order to harness the potential of trade for the benefit of ecosystems, the Parties will establish within a year of the entry into force of this Agreement a list of products from Signatory MERCOSUR States which contribute to the conservation, restoration, sustainable use and management of forests and vulnerable ecosystems. Products in this list, which shall be periodically reviewed every three years, should be granted preferential or additional market access, or other incentives by the European Union to promote their trade, such as technical assistance or capacity building.

40.
   Additionally, the Parties should put in place actions and measures to enhance trade in goods contributing to enhanced social conditions and environmentally sound practices, such as goods and services contributing to a resource-efficient, low-carbon economy, or goods that are the subject of sustainability assurance schemes and mechanisms. Such actions, to be periodically reviewed by the Parties every three years, may include measures to enhance market access, technical assistance, capacity building and trade facilitation, as appropriate.

41.
   The Parties' commitment to enhanced cooperation and understanding of their respective labour and environmental trade-related policies and measures, referred to in point (c) of Article 18.1(4), implies, among others, acknowledging that policies, measures and solutions to tackle the challenge of sustainable development may vary across countries and regions.

  

A.5.
   Trade and women's economic empowerment

42.
   The Parties recognise that inclusive trade policies contribute to advancing women's economic empowerment. The Parties acknowledge the important contribution by women to economic growth through their participation in economic activity, including international trade. Accordingly, the Parties intend to implement the provisions of this Agreement in a manner that promotes equal opportunities and treatment for women and men and that incorporates this perspective in trade and investment policies.

43.
   Each Party shall strive to ensure that its relevant law and policies provide for, and promote, equal rights, treatment and opportunities for women and men. Each Party shall strive to improve such law and policies, without prejudice to the right of each Party to establish its own scope and levels of protection for equal opportunities for women and men. Such law and policies shall be consistent with each Party's commitments to relevant international agreements, including the Convention on the Elimination of all Forms of Discrimination Against Women, adopted by the UN General Assembly on 18 December 1979, which each Party shall effectively implement.

44.
   The Parties acknowledge that changes in trade flows may have a differential effect on the employment opportunities and participation of men and women, on their income and their well-being. Taking into account the ILO Centenary Declaration for the Future of Work, adopted in Geneva on 21 June 2019, the Parties also acknowledge the importance of an equal sharing of responsibilities among family members and of investment in the care economy in order for women to take advantage of trade-related economic opportunities and entrepreneurial activities, especially women in vulnerable situations.

  

45.
   The Parties intend to work together to strengthen their cooperation on trade-related aspects of matters covered by this section. The cooperation activities shall aim to improve the capacity and conditions for women workers, businesswomen and entrepreneurs, including women's access to participation, leadership and education in fields in which they are underrepresented, as well as to make efforts to support sectorial policies that enable the insertion of women in dynamic and higher productivity sectors, including by promoting foreign direct investment flows that expand job opportunities for women in the labour market, especially in those sectors that are male-dominated. Such cooperation may cover, among others, exchange of information and best practices related to data collection that allows to identify, design, implement and review trade policies aimed at lifting obstacles faced by women in international trade.

PART B

COOPERATION

B.1.
   Contributing to the reduction of inequalities within and among countries

46.
   The Parties undertake to cooperate in guaranteeing that the gradual establishment of the MERCOSUR-EU free-trade area will contribute not only to increasing overall income and prosperity, but also to the reduction of inequalities, in line with Sustainable Development Goal 10. Concurrently, in the promotion of a transition to low-emission and climate resilient economies, the Parties recall their respective commitments to work towards a just transition and to provide and mobilise the necessary funds to this end.

B.2.
   Promoting the objectives of Chapter 18 on trade and sustainable development

47.
   In order to achieve the objectives of Chapter 18 of this Agreement, the Parties highlight the importance of interregional cooperation including in the following areas:

(a)
   the implementation of multilateral commitments in the areas of climate change, biodiversity and the environment, and of ILO labour standards;

(b)
   support for the role of indigenous peoples and local communities in the promotion of sustainable development;

(c)
   improving traceability in value chains;

(d)
   unlocking the potential of a sustainable and inclusive bioeconomy, including biodiversity-based products and services that enhance biodiversity;

(e)
   the use of transparent, comparable, measurable, inclusive, science-based and context-specific criteria and methodologies to assess the sustainability of the bioeconomy throughout value chains;

(f)
   sustainable biofuels, including ethanol and biodiesel, sustainable aviation fuel (SAF) and renewable fuels of non-biological origin; and

(g)
   production and facilitation of trade of sustainably-produced goods and services, including low-carbon goods.

48.
   The Parties express support for scaling up finance from developed to developing countries, as well as from other sources, for protecting, conserving, sustainably using and restoring all ecosystems, according to domestic circumstances and policies. They also acknowledge the importance, for Signatory MERCOSUR States, of the European Union´s support and appropriate means to support national policies and international commitments regarding climate change mitigation, adaptation, and its co-benefits, loss and damage objectives and to address biodiversity loss, forest conservation and restoration, in accordance with the laws and regulations as well as the applicable international commitments of each Signatory MERCOSUR State. They also acknowledge the importance of providing and mobilising the technical and financial support needed to enhance the adaptive capacity and resilience of food production and reduce the vulnerability of farmers and other vulnerable groups, especially small-scale farmers, women and youth, in relation to climate change.

49.
   Recalling the objective of Chapter 18 to enhance the integration of sustainable development in the Parties' trade and investment relationship, the Parties commit to supporting the review of existing financing instruments, to ensure an adequate financing for forest conservation, reforestation, restoration and the reduction of deforestation, and natural grassland conversion, and to work together to ensure these instruments are appropriately financed from domestic and international sources, where applicable, according to each Party's law. Additionally, the Parties support scaling up the mobilization of resources, including through results-based payments and other policy approaches, such as payment for ecosystem services.

  

50.
   The Parties emphasise that such cooperation should not only involve the public sector, but also businesses, academia and civil society, in line with their respective roles in promoting sustainable development.

B.3.
   Sustainability measures affecting trade

51.
   Recalling their commitments under the WTO Agreements, the Parties agree to have a cooperative approach to address challenges associated with meeting the requirements associated with a Party's sustainability measures affecting trade, taking into account the different levels of development, capacities, priorities and national circumstances and legislation, as well as the specific challenges of landlocked developing countries. Among the aforementioned challenges, the Parties recognise the need to facilitate the implementation of actions to support compliance with the sustainability measures of a Party affecting trade, sothat exports can benefit fully from the market access opportunities provided for by this Agreement. They also point to the Protocol on Cooperation, annexed to the Partnership Agreement, as a tool to attain this purpose and agree that support for Signatory MERCOSUR States should include provision of financial resources, capacity building programs, technical assistance and other joint initiatives to promote sustainable supply chains.

  

52.
   The Parties recall the provisions of Chapter 5, in particular Article 5.5. The Parties shall seek to identify and adopt measures and implement initiatives to expedite and facilitate trade between them in relevant products, as appropriate, such as mutual recognition or equivalence agreements and increasing mutual knowledge and understanding of existing practices and schemes.

53.
   When implementing sustainability measures that affect trade, consistent with its law, a Party shall give full consideration to scientific or technical information submitted by the other Party and should take into account the actions taken by that Party to implement the commitments under this Annex.

54.
   Where a Party´s law provides for verification of compliance of an imported product with the relevant law of another Party, the Parties acknowledge that the authorities of a Party are best placed to assess compliance with the law of that Party. Hence, when a Party assesses compliance with the law of another Party, the former Party shall use the information provided by the latter Party.

55.
   With regard to the implementation of sustainability measures affecting trade and the placement on the market related to the protection of wooded ecosystems, and where the European Union's law so allows:

(a)
   the European Union recognises that this Agreement and actions taken to implement commitments thereunder shall be favourably considered, among other criteria, in the risk classification of countries;

(b)
   documentation, licenses, information and data from certification schemes and traceability and monitoring systems officially recognised, registered or identified by Signatory MERCOSUR States shall be used as a source by the relevant authorities in the European Union for the purpose of verifying compliance of products covered by such measures with traceability requirements placed on the European Union market;

  

(c)
   in case of a divergence between the documentation, licenses, information and data from certification schemes and traceability and monitoring systems officially recognised, registered or identified by Signatory MERCOSUR States, and the information being used by the relevant authorities in the European Union, the latter shall, upon request, promptly consider information and clarifications provided by Signatory MERCOSUR States; and

(d)
   recognising that, in the context of their due diligence obligations, European Union operators and traders may make use of traceability, certification or other third party verified schemes, the European Union shall, upon request from relevant authorities of Signatory MERCOSUR States, provide support for transparent and independent assessments of traceability, certification or third-party verification schemes and their alignment with requirements and good practices.

56.
   Nothing under this section shall be understood or interpreted as a derogation, modification or incorporation of new definitions regarding the protection of wooded ecosystems under a Party's law.

PART C

FINAL PROVISIONS

57.
   This Annex shall form an integral part of Chapter 18.

58.
   In accordance with Article 1.5(1), the European Union shall be responsible for the fulfilment of the commitments in this Annex.

59.
   In accordance with Article 1.5(2), save where otherwise provided in this Annex, each of the Signatory MERCOSUR States shall be responsible for the fulfilment of the commitments in this Annex.

60.
   In accordance with Article 18.15(4), parties to a dispute under Chapter 18 for any matter arising under this Annex shall be as set out in Article 21.3.

61.
   In accordance with Article 18.15(5), no Party shall have recourse to dispute settlement under Chapter 21 for any matter arising under this Annex.

62.
   The adoption and implementation of the provisions under this Annex shall not be construed as an acknowledgment that market requirements of a Party are consistent with WTO rules and principles, and is without prejudice to a Party's rights under the WTO Agreements.

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

ANNEX 21-A

RULES OF PROCEDURE FOR ARBITRATION

I.
   COSTS

1.
   The remuneration paid to the arbitrators shall include all remuneration and expenses due to their assistants. The Trade Committee shall agree on rules regarding the remuneration and expenses of arbitrators at its first meeting. If the Trade Committee has not established such rules, the remuneration and expenses of arbitrators shall be determined in accordance with WTO practice.

II.
   NOTIFICATIONS

2.
   The parties and the arbitration panel shall deliver any request, notice, written submission or other document by e-mail or other electronic means that provides a record of the sending thereof. Unless proven otherwise, the notification shall be deemed to be delivered and received on the date of its sending. A copy of the documents shall also be provided by post or other means agreed by the parties, including a notification of the date of its sending.

3.
   Any request, notice, written submission or other document shall be sent as follows:

(a)
   from the arbitration panel to both parties at the same time;

(b)
   from a party to the arbitration panel, copied to the other party;

  

(c)
   from a party to the other party, copied to the panel, as appropriate; or

(d)
   from the co-chair of the Trade Committee to the arbitrators pursuant to Rule 10(c), copied to the other co-chair and to the parties.

4.
   All notifications shall be addressed either to the pro tempore presidency of MERCOSUR, if MERCOSUR is a party, or to the relevant national coordinator if a Signatory MERCOSUR State is a party, and to the Directorate-General for Trade of the European Commission of the European Union, respectively. If the representatives of the parties have already been appointed, all notifications shall be also addressed to them.

5.
   Minor errors of a clerical nature in any request, notice, written submission or other document related to the arbitration panel proceeding may be corrected by delivery of a new document clearly indicating the changes.

6.
   The documents submitted by a party shall be duly signed in order to be considered officially submitted to the arbitration panel.

7.
   If the last day for delivery of a document falls on a non-working day of the institutions of the European Union or of a Signatory MERCOSUR State, as applicable, the time period of the delivery of the document shall end on the first following working day.

8.
   The chairperson of the arbitration panel shall be responsible for the internal and external communications of the arbitration panel, including notifications between the parties and the arbitration panel.

  

9.
   The chairperson of the arbitration panel shall be responsible for keeping the file of the proceedings. The chairperson shall provide to any of the parties, on its request, a copy of the file of the proceedings after the issuing of the arbitral award or ruling. The chairperson shall keep the original file during 5 (five) years after the date of issuing of the arbitral award or ruling. At the end of this period, the chairperson shall transmit the original file to the complaining party. The complaining party shall provide a copy of the file to the defending party on its request.

III.
   COMMENCEMENT OF THE ARBITRATION

10.
   Regarding the selection of an arbitrator, the following apply:

(a)
   If, pursuant to Article 21.9 or to Rule 26 and Rules 28 to 31, any member of the arbitration panel is to be selected by lot, representatives of both parties shall be invited with due anticipation to be present when lots are drawn. In any case, the lot shall be carried out with any party present at the time. The co-chair of the Trade Committee of the complaining party shall promptly inform the co-chair of the defending party of the date, time and venue of the lot.

(b)
   If any of the sub-lists referred to in paragraph 21.8(3) is not established, the co-chair of the Trade Committee of the complaining party shall select by lot the arbitrator, no later than 5 (five) days after the date of delivery of the request referred to in Article 21.8(5), among those natural persons who have been formally proposed by one or both Parties for the establishment of that particular sub-list.

(c)
   The co-chair of the Trade Committee of the complaining party shall notify arbitrators regarding their appointment.

(d)
   An arbitrator who has been appointed according to the procedure established in Article 21.9 shall confirm in writing her or his availability to serve as member of the arbitration panel to the co-chairs of the Trade Committee no later than 5 (five) days after the date of the receipt of the notification of her or his appointment. In the notification confirming her or his availability, the arbitrator shall also explicitly confirm that he or she complies and commits to comply with the provisions of set out in Annex 21-B.

(e)
   Unless the parties agree otherwise, they shall meet the arbitration panel no later than 7 (seven) days after its establishment in order to determine the matters that the parties or the arbitration panel deem appropriate. Members of the arbitration panel and representatives of the parties may take part in this meeting via telephone or video conference. Before this meeting, the parties shall notify the arbitration panel of their appointed representatives, as well as the address, telephone numbers and e-mail addresses to which communications arising in the course of the proceeding shall be sent.

11.
   Regarding the terms of reference of the arbitration panel, the following apply:

(a)
   Unless the parties agree otherwise no later than 5 (five) days after the date of the selection of the arbitrators, the terms of reference of the arbitration panel shall be:

"to examine, in the light of the provisions cited by the parties, the matter referred to in the request for establishment of the arbitration panel, to rule on the compatibility of the measure in question with the covered provisions or on whether the measure in question nullifies or substantially impairs any benefit accruing to the complaining party under the covered provisions in a manner adversely affecting trade between the parties, as the case may be, and to issue an arbitral award in accordance with Article 21.14."

(b)
   The parties shall notify the agreed terms of reference to the arbitration panel no later than 3 (three) days after their agreement.

  

IV.
   INITIAL SUBMISSIONS

12.
   The complaining party shall deliver its initial written submission no later than 30 (thirty) days after the date of establishment of the arbitration panel. The defending party shall deliver its written counter-submission no later than 30 (thirty) days after the date of receipt of the initial written submission.

13.
   The initial submission shall state clearly the party's claim, including the identification of the measures at issue, the legal basis for the complaint and a summary of the relevant facts and circumstances.

14.
   The counter-submission shall state the facts and arguments of the defending party upon which its defense is based.

V.
   EVIDENCE

15.
   The initial submission and the counter-submission shall include any available supporting evidence, including any expert or technical opinion. Each party shall otherwise submit all factual evidence to the arbitration panel as early as possible and no later than 5 (five) days before the date of the first hearing, except with respect to evidence necessary for purposes of rebuttals, answers to questions, or comments to answers provided by the other party. Upon due justification, the arbitration panel may grant exceptions to this Rule. In such cases, the other party shall be accorded the opportunity to comment on the newly submitted evidence.

16.
   In all cases, each party shall be accorded the opportunity to comment on the evidence submitted by the other party.

  

17.
   All the evidence submitted by a party shall be kept in the files of the proceedings.

18.
   The arbitration panel may hear witnesses or experts only in the presence of both parties.

VI.
   WORKING OF ARBITRATION PANELS

19.
   The chairperson of the arbitration panel shall preside all its meetings. An arbitration panel may delegate to the chairperson the authority to make administrative and procedural decisions. These decisions shall be notified to the other arbitrators and, if appropriate, to the parties.

20.
   The arbitration panel may carry out its activities by any means, including telephone, facsimile, computer links or video-conference.

21.
   Only arbitrators may take part in the deliberations of the arbitration panel, but the arbitration panel may permit the arbitrators' assistants to be present at its deliberations.

22.
   The drafting of any ruling shall remain the exclusive responsibility of the arbitration panel and shall not be delegated.

23.
   If a procedural question arises that is not covered by the provisions of Chapter 21 or this Annex, the arbitration panel, after consulting the parties, may adopt an appropriate procedure that is compatible with those provisions.

24.
   If the arbitration panel considers that there is a need to modify any time limit applicable in the proceedings or to make any other procedural or administrative adjustment, it shall inform the parties in writing of the reasons for the change or adjustment and of the period of time or adjustment needed. The arbitration panel may adopt such change or adjustment after consulting the parties. The time limits of Article 21.14 4 shall not be modified.

  

VII.
   AMENDMENT OF THE LIST OF ARBITRATORS

25.
   The list of arbitrators may be amended at any time by initiative of any Party. Any Party can present new individuals by notifying the other Party of the proposed names. The Parties shall discuss the proposal no later than 1 (one) month after the receipt of the notification of the proposed names. The Trade Committee shall take the decision to amend the list no later than 6 (six) months after such notification.

VIII.
   REPLACEMENT OF ARBITRATORS

26.
   If an arbitrator is unable to participate in the proceeding, withdraws or has to be replaced, a replacement shall be selected in accordance with Article 21.9 and Rule 10 of this Annex.

27.
   If a party considers that an arbitrator does not comply with the requirements of the Code of Conduct as set out in Annex 21-B and for this reason should be replaced, that party should notify the other party no later than 15 (fifteen) days after the date on which it obtained evidence of the circumstances underlying the arbitrator's material violation of the Code of Conduct as set out in Annex 21-B.

28.
   If a party to the dispute considers that an arbitrator other than the chairperson does not comply with the requirements of the Code of Conduct as set out in Annex 21-B, the parties shall consult and, if they so agree, replace the arbitrator and select a replacement following the procedure set out in Article 21.9 and Rule 10 of this Annex. If the parties fail to agree on the need to replace an arbitrator within 5 (five) days of the date of the notification referred to in Rule 27, any party may request that such matter be referred to the chairperson of the arbitration panel, whose decision shall be final.

29.
   In case an arbitrator other than the chairperson has to be replaced, and if the party concerned fails to select the replacement of an arbitrator, the chairperson shall select a new arbitrator by lot from the same sub-list as the arbitrator to be replaced in accordance with the procedure set out in Article 21.9(4). The selection of the new arbitrator shall be done no later than 5 (five) days after the date of the submission of the request to the chairperson.

30.
   If a party considers that the chairperson does not comply with the requirements of the Code of Conduct as set out in Annex 21-B, and for this reason should be replaced, that party should notify the other party no later than 15 (fifteen) days after the date on which it obtained evidence of the circumstances underlying the arbitrator's material violation of the Code of Conduct as set out in Annex 21-B. The parties shall consult and, if they so agree, replace the chairperson and select a replacement following the procedure set out in Article 21.9 and Rule 10 of this Annex.

31.
   If the parties fail to agree on the need to replace the chairperson within 5 (five) days of the date of the receipt of the notification referred to in Rule 30, a new chairperson shall, unless the parties agree otherwise, be selected by lot by the co-chair of the Trade Committee from the requesting party or that co-chair's designee from the sub-list referred to in point (c) of paragraph 21.8(3). The new chairperson shall be selected no later than 5 (five) days after the date of the delivery of the request to the co-chair of the Trade Committee from the requesting party to that effect.

32.
   The arbitration proceedings shall be suspended for the time period taken to carry out the procedures provided for in Rules 27, 28, 29, 30 and 31.

  

IX.
   HEARINGS

33.
   The defending party shall be in charge of the logistical administration of dispute settlement hearings, unless otherwise agreed. The chairperson of the arbitration panel shall fix the date and time of the hearing in consultation with the parties and the other members of the arbitration panel, and shall confirm this in writing to the parties. This information shall also be made publicly available by the party in charge of the logistical administration of the hearing unless the hearing is closed to the public. Unless a party disagrees, the arbitration panel may decide not to convene a hearing.

34.
   Unless the parties agree otherwise, the hearing shall be held:

(a)
   if the defending party is the European Union, in Brussels, Belgium;

(b)
   if the defending party is MERCOSUR, in Asunción, Paraguay; and

(c)
   if the defending party is 1 (one) or more Signatory MERCOSUR States, in the place indicated by such States.

35.
   The arbitration panel may convene additional hearings if the parties so agree.

36.
   All arbitrators shall be present during the entirety of any hearing.

37.
   The following persons may attend the hearing, irrespective of whether the proceedings are open to the public or not:

(a)
   representatives of the parties;

(b)
   advisers to the parties;

  

(c)
   administrative staff, interpreters, translators; and

(d)
   arbitrators' assistants.

Only the representatives and advisers of the parties may address the arbitration panel.

38.
   No later than 5 (five) days before the date of a hearing, each party shall deliver to the arbitration panel a list of the names of persons who will make oral arguments or presentations at the hearing on behalf of that party and of those representatives or advisers who will be attending the hearing. A party may modify its list after that time limit, if duly justified.

39.
   The hearings of the arbitration panel shall be open to the public, unless the parties decide otherwise. The hearings of the arbitration panel shall be partially or completely closed to the public, if the submission or arguments of a party contain information which that party has designated as confidential.

40.
   The arbitration panel shall conduct the hearing in the following manner, ensuring that the complaining party and the defending party are afforded equal time:

(a)
   Argument:

(i)
   argument of the complaining party;

(ii)
   argument of the defending party.

(b)
   Rebuttal argument:

  

(i)
   reply of the complaining party;

(ii)
   counter-reply of the defending party.

41.
   The arbitration panel may direct questions to either party at any time during the hearing.

42.
   The arbitration panel shall arrange for a transcript or an audio recording of each hearing to be prepared and delivered as soon as possible to the parties. The parties may comment on the accuracy of the transcript and the arbitration panel may consider those comments.

43.
   Each party may deliver to the arbitration panel, with a copy to the other party, a supplementary written submission concerning any matter that arose during the hearing, no later than 10 (ten) days after the date of the hearing.

X.
   QUESTIONS IN WRITING

44.
   The arbitration panel may at any time during the proceedings address questions in writing to one or both parties and set a reasonable time limit for the submission of their responses. Each of the parties shall receive a copy of any questions put by the arbitration panel to the other party.

45.
   A party shall also provide to the other party a copy of its written reply to the arbitration panel's questions. Each party shall be given the opportunity to provide written comments on the other party's replies no later than 7 (seven) days after the date of receipt of such replies.

  

XI.
   CONFIDENTIALITY

46.
   The parties and their advisers shall maintain the confidentiality of the arbitration panel hearings if the hearings are held in closed session, in accordance with Rule 39. Each party and its advisers shall treat as confidential any information submitted by the other party to the arbitration panel which that party has designated as confidential. If a party submits a confidential version of its written submissions to the arbitration panel, it shall also, on request of the other party, provide a non-confidential summary of the information contained in its submissions that could be disclosed to the public as soon as possible but no later than 30 (thirty) days after the date of either the request or the submission, whichever is later. Nothing in this Annex shall preclude a party from disclosing statements of its own positions to the public to the extent that, if making reference to information submitted by the other party, it does not disclose any information designated by the other party as confidential.

XII.
   EX PARTE CONTACTS

47.
   The arbitration panel shall not meet or communicate with a party in the absence of the other party.

48.
   No member of the arbitration panel may discuss any aspect of the subject matter of the proceeding with the parties in the absence of the other arbitrators.

XIII.
   INFORMATION AND TECHNICAL ADVICE

49.
   The arbitration panel shall notify the parties of its intention to request the opinion of experts or information from any relevant source. For greater certainty, the opinion or information obtained pursuant to this provision does not discharge the parties of their corresponding burden of proof.

  

50.
   The arbitration panel shall take into account the cost of any request for information or opinion of experts in order not to excessively increase the costs of the dispute settlement procedure.

51.
   The arbitration panel shall provide the parties with a copy of the information or the expert's opinion received and shall grant them a reasonable period of time to present their comments.

XIV.
   AMICUS CURIAE BRIEFS

52.
   Unless the parties agree otherwise within 5 (five) days of the date of the establishment of the arbitration panel, the arbitration panel may receive unsolicited written briefs from interested natural persons of a Party or juridical persons established in the territory of a Party and which are independent from the government of any of the Parties, if they are received by the arbitration panel no later than 10 (ten) days after the date of the establishment of the arbitration panel. These submissions are hereinafter referred to as "amicus curiae submissions".

53.
   Amicus curiae submissions shall:

(a)
   be concise and in no case longer than 22 500 (twenty-two thousand five hundred) characters typed, including spaces, footnotes, notes at the end of the text and any attachment;

(b)
   be directly relevant to the issue under consideration by the arbitration panel;

(c)
   contain a description of the person making the submission, whether natural or juridical, including its nationality or place of establishment, the nature of its activities and, in the case of a juridical person, information on its members, legal status and general objectives;

(d)
   provide information on any source of financing;

(e)
   specify the nature of the interest that the person has in the arbitration proceedings; and

(f)
   be drafted in the language chosen by the parties or any of the WTO official languages in accordance with Rules 56, 57 and 58.

54.
   The arbitration panel shall list in its award all the submissions it has received that conform to Rules 52 and 53. The arbitration panel shall not be obliged to address in its award the arguments made in such submissions. The arbitration panel shall ensure that the parties have the opportunity to comment in writing on any amicus curiae submission before the date of the hearing. A party shall deliver any comments no later than 10 (ten) days after the receipt of the submission, and any such comments shall be taken into consideration by the arbitration panel.

XV.
   URGENT CASES

55.
   In cases of urgency referred to in Chapter 21, the arbitration panel, after consulting the parties, shall adjust the time periods referred to in this Annex as appropriate and shall notify the parties of such adjustments.

XVI.
   TRANSLATION AND INTERPRETATION

56.
   During the consultations referred to in Article 21.5, and no later than the meeting referred to in Rule 10(e), the parties shall endeavour to agree on a common working language for the proceedings before the arbitration panel.

  

57.
   If the parties are unable to agree on a common working language, each party may choose any of its official languages as its working language for the proceedings. However, if a party chooses a language that is not an official language of the WTO, it shall provide, at the time of filing, a translated version of all its written submissions into the language chosen by the other party and shall arrange for and bear the costs of interpretation of its oral submissions to and from the language chosen by the other party.

58.
   Arbitral awards and rulings shall be issued in the common working language chosen by the parties. If the parties are unable to agree on a common working language, the arbitral panel awards and arbitration panel rulings shall be issued in any of the official languages of the WTO chosen by the arbitration panel. Any costs incurred for the translation of an arbitral award or a ruling shall be borne equally by the parties.

59.
   Any party may provide, no later than 5 (five) days after its receipt, comments on the accuracy of the translation of any translated version of a document drawn up in accordance with this Annex.

XVII.
   
   CALCULATION OF THE TIME PERIODS

60.
   Subject to Rule 2, if a party proves that it has received a document on a date other than the date on which this document is received by the other party, any period of time that is calculated on the basis of the date of receipt of that document shall be calculated from the last date of receipt of that document.

  

XVIII.
   OTHER PROCEDURES

61.
   This Annex is also applicable to procedures established under Articles 21.18 to 21.21. Nonetheless, the time periods laid down in this Annex shall be adjusted in line with the special time periods provided for the adoption of a ruling by the arbitration panel in those other procedures.

62.
   If the original arbitration panel, or some of its members, is unable to reconvene for the procedures established under Articles 21.18, 21.19, 21.20 and 21.21, the procedures set out in Article 21.9 shall apply.

XIX.
   ARBITRAL AWARDS

63.
   The arbitral award shall contain the following details, in addition to any other elements which the arbitration panel may consider appropriate for inclusion:

(a)
   identification of the parties;

(b)
   the name of each of the members of the arbitration panel and the date of its establishment;

(c)
   the terms of reference of the arbitration panel, including a description of the measure at issue;

(d)
   the arguments of each of the parties;

(e)
   a description of the development of the arbitration procedure, including a summary of the actions taken;

  

(f)
   a description of the factual elements of the dispute;

(g)
   the decision reached in relation to the dispute, indicating the factual and legal grounds;

(h)
   the date of issue; and

(i)
   the signature of all the members of the arbitration panel.

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

ANNEX 21-B

CODE OF CONDUCT FOR MEMBERS OF ARBITRATION PANELS AND MEDIATORS

I.
   RESPONSIBILITIES TO THE PROCESS

1.
   Every candidate and arbitrator shall avoid impropriety and the appearance of impropriety, shall be independent and impartial, shall avoid direct and indirect conflicts of interests and shall observe high standards of conduct so that the integrity and impartiality of the dispute settlement mechanism is preserved. Former arbitrators shall comply with the obligations established in paragraphs 14, 15, 16 and 17 of this Annex.

II.
   DISCLOSURE OBLIGATIONS

2.
   Prior to the confirmation of her or his selection as an arbitrator under Article 21.9, a candidate shall disclose any interest, relationship or matter that is likely to affect her or his independence or impartiality or that might reasonably create an appearance of impropriety or bias in the proceeding. To that end, a candidate shall make all reasonable efforts to become aware of such interests, relationships and matters.

3.
   A candidate or arbitrator shall communicate matters concerning actual or potential violations of this Annex to the Trade Committee for consideration by the parties.

  

4.
   Once selected, an arbitrator shall continue to make all reasonable efforts to become aware of any interests, relationships or matters referred to in paragraph 3 and shall disclose them. The disclosure obligation is a continuing duty which requires an arbitrator to disclose such interests, relationships or matters that may arise during any stage of the proceeding. The arbitrator shall disclose such interests, relationships or matters by informing the Trade Committee, in writing, for consideration by the Parties.

III.
   DUTIES OF ARBITRATORS

5.
   Upon confirmation of her or his selection, an arbitrator shall be available to perform and shall perform her or his duties thoroughly and expeditiously throughout the course of the proceedings, including any proceedings under Articles 21.18 to 21.21, and with fairness and diligence.

6.
   An arbitrator shall consider only those issues raised in the proceeding and necessary for a ruling and shall not delegate this duty to any other person.

7.
   An arbitrator shall take all appropriate steps to ensure that her or his assistant and staff are aware of and comply with the relevant provisions of this Annex, mutatis mutandis.

8.
   An arbitrator shall not engage in ex parte contacts concerning the proceeding.

  

IV.
   INDEPENDENCE AND IMPARTIALITY OF ARBITRATORS

9.
   An arbitrator shall be independent and impartial and avoid creating an appearance of impropriety or bias and shall not be influenced by self-interest, outside pressure, political considerations, public opinion, loyalty to a Party or fear of criticism. An arbitrator shall not take instructions from any organisation or government or be affiliated to a government, including governmental organisation, of a Party.

10.
   An arbitrator shall not, directly or indirectly, incur any obligation or accept any benefit that would in any way interfere, or appear to interfere, with the proper performance of her or his duties.

11.
   An arbitrator shall not use her or his position in the arbitration panel to advance any personal or private interests and shall avoid actions that may create the impression that others are in a special position to influence her or him.

12.
   An arbitrator shall not allow financial, business, professional, family or social relationships or responsibilities to influence her or his conduct or judgement.

13.
   An arbitrator shall avoid entering into any relationship or acquiring any financial interest that is likely to affect her or his impartiality or that might reasonably create an appearance of impropriety or bias.

V.
   OBLIGATIONS OF FORMER MEMBERS

14.
   All former arbitrators shall avoid actions that may create the appearance that they were biased in carrying out their duties or derived advantage from the decision or ruling of the arbitration panel.

VI.
   CONFIDENTIALITY

15.
   No arbitrator or former arbitrator shall at any time disclose or use any non-public information concerning a proceeding or acquired during a proceeding except for the purposes of that proceeding and shall not, in any case, disclose or use any such information to gain personal advantage or advantage for others or to adversely affect the interest of others.

16.
   An arbitrator shall not disclose an arbitral award or parts thereof prior to its publication in accordance with Article 21.14(12).

17.
   An arbitrator or former arbitrator shall not disclose the deliberations of an arbitration panel, or any member's views at any time.

VII.
   EXPENSES

18.
   Each arbitrator shall keep a record and render a final account of her or his expenses, as well as the expenses of her or his assistant and staff.

  

VIII.
   MEDIATORS

19.
   The disciplines described in this Annex as applying to arbitrators or former arbitrators shall apply, mutatis mutandis, to mediators and, if applicable, to former mediators.

IX.
   EXPERTS

20.
   The following rules apply to the experts whose opinion is requested by the arbitration panel:

(a)
   They shall disclose any interest, relationship or matter that could affect their independence or impartiality. Experts shall act in their own capacity and shall not accept or seek instructions from any government or organisation in delivering their opinion;

(b)
   They shall not engage in ex parte contacts in the course of the proceeding for which their opinion is requested;

(c)
   They shall not disclose or use any non-public information acquired during a proceeding for which their opinion is requested, except for the purposes of the proceeding, and shall not, in any case, disclose or use any such information to gain personal advantage or advantage for others or to adversely affect the interest of others;

(d)
   Unless otherwise agreed by the parties, they shall not disclose their opinion or parts thereof prior to the publication of the arbitral award; and

(e)
   They shall keep a record and render a final account of their expenses.

  

21.
   The opinions of experts presented to the arbitration panel shall be accompanied, or preceded, by a declaration by the expert confirming her or his commitment to abide by the obligations described in paragraph 20, as applicable.

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

ANNEX 21-C

MEDIATION

ARTICLE 1

Objective

The objective of this Annex is to facilitate the finding of a mutually agreed solution through a comprehensive and expeditious procedure with the assistance of a mediator.

ARTICLE 2

Provision of information

1.
   At the request of a Party, the other Party shall promptly provide information and respond to questions pertaining to any existing or proposed measure that materially affects the operation of this Agreement.

2.
   Information provided under this Article is without prejudice as to whether the measure is consistent with this Agreement.

ARTICLE 3

Initiation of the procedure

1.
   A Party may at any time request in writing to enter into a mediation procedure with respect to any measure by a Party adversely affecting trade between the Parties. The request shall be sufficiently detailed to present the concerns of the requesting party clearly and shall:

(a)
   identify the specific measure at issue;

(b)
   provide a statement of the alleged adverse effects that the requesting party believes the measure has, or will have, on trade between the parties; and

(c)
   explain how the requesting party considers that those effects are linked to the measure.

2.
   The mediation procedure may only be initiated by mutual agreement of the parties. If a request is made pursuant to paragraph 1, the party to which the request is made shall give sympathetic consideration to the request and deliver its written acceptance or rejection to the requesting party no later than 10 (ten) days after its receipt. Otherwise, the request shall be regarded as rejected.

3.
   Consultations, including under Chapter 21, are not required before initiating the mediation procedure. A party should in principle, nevertheless, avail itself of the other relevant cooperation or consultation provisions provided for in this Agreement before initiating the mediation procedure.

  

ARTICLE 4

Selection of the mediator

1.
   The parties shall endeavour to agree on a mediator no later than 15 (fifteen) days after the delivery of the acceptance referred to in Article 3(2) of this Annex.

2.
   A mediator shall not be a national of either party, unless the parties agree otherwise.

3.
   If the parties are unable to agree on the mediator within the time frame laid down in paragraph 1, either party may request the co-chair of the Trade Committee from the requesting party, or the co-chair's designee, to select the mediator by lot from the sub-list established under Article 21.8(3)(c). Representatives of both parties shall be invited, with sufficient advance notice, to be present when the lots are drawn. In any event, the drawing of lots shall be carried out with the party or parties that are present.

4.
   The co-chair of the Trade Committee from the requesting party, or the co-chair's designee, shall select the mediator within 5 (five) days of the request made pursuant to Article 3(2) of this Annex.

5.
   Should the sub-list referred to in Article 21.8(3)(c) not be established at the time a request is made pursuant to paragraph 3, the mediator shall be drawn by lot from the individuals who have been formally proposed by one or both parties.

6.
   The mediator shall, in an impartial and transparent manner, assist the parties in bringing clarity to the measure and its possible trade effects, and in reaching a mutually agreed solution.

7.
   Annex 21-B applies to mediators, mutatis mutandis.

  

8.
   Rules 2 to 9 and 56 to 59 of the Rules of Procedure for Arbitration set out in Annex 21-A apply, mutatis mutandis.

ARTICLE 5

Rules of the mediation procedure

1.
   No later than 10 (ten) days after the appointment of the mediator, the party which invoked the mediation procedure shall deliver a detailed, written description of its concerns to the mediator and to the other party, in particular of the operation of the measure at issue and its trade effects. No later than 20 (twenty) days after the receipt of this description, the other party may deliver written comments on the description. Either party may include any information that it deems relevant in its description or comments.

2.
   The mediator may decide on the most appropriate way of bringing clarity to the measure concerned and its possible trade effects. In particular, the mediator may organise meetings between the parties, consult them jointly or individually, and provide any additional support requested by the parties. The mediator shall seek the assistance of, or consult with, relevant experts and stakeholders upon agreement of the parties.

3.
   The mediator shall not advise or comment on the consistency of the measure at issue with this Agreement. The mediator may offer advice and propose a solution for the consideration of the parties. The parties may accept or reject the proposed solution, or agree on a different solution.

4.
   The mediation procedure shall take place in the territory of the party to which the request was addressed, or by mutual agreement of the parties, in any other location or by any other means.

  

5.
   The parties shall endeavour to reach a mutually agreed solution no later than 60 (sixty) days after the appointment of the mediator. Pending a final agreement, the parties may consider possible interim solutions, particularly if the measure relates to perishable goods or other goods or services that rapidly lose their quality.

6.
   The solution may be adopted by means of a decision of the Trade Committee. The conclusion of the mutually agreed solution between the parties may be subject to the completion of any necessary internal procedures. Mutually agreed solutions shall be made publicly available without containing information that a party has designated as confidential.

7.
   On request of the parties, the mediator shall deliver a draft factual report to the parties, providing a brief summary of the measure at issue, the procedures followed and any mutually agreed solution reached, including possible interim solutions. The mediator shall allow the parties 15 (fifteen) days to comment on the draft report. After considering the comments of the parties received within that period, the mediator shall, within 15(fifteen) days, deliver a final factual report to the parties. The factual report shall not include any interpretation of this Agreement.

8.
   The procedure shall be terminated:

(a)
   by the adoption of a mutually agreed solution by the parties, on the date of the adoption thereof;

(b)
   by mutual agreement of the parties at any stage of the procedure, on the date of that agreement;

(c)
   by a written declaration of the mediator, after consultation with the parties, that further efforts at mediation would be to no avail, on the date of that declaration; or

  

(d)
   by a written declaration of a party after exploring any possible mutually agreed solutions under the mediation procedure and after having considered any advice and proposed solutions by the mediator, on the date of that declaration.

ARTICLE 6

Implementation of a mutually agreed solution

1.
   If the parties reached agreement on a solution, each party shall take the measures it considers necessary to implement the mutually agreed solution within the agreed timeframe.

2.
   The implementing party shall notify the other party, in writing, of any steps or measures taken to implement the mutually agreed solution.

ARTICLE 7

Confidentiality

Unless the parties agree otherwise, and without prejudice to Article 5(6), all steps of the procedure, including any advice or proposed solution, are confidential. However, any party may disclose to the public the fact that mediation is taking place.

  

ARTICLE 8

Relationship to dispute settlement procedures

1.
   The mediation procedure is without prejudice to the Parties' rights and obligations under dispute settlement procedures of this Agreement, or any other agreement.

2.
   A party shall not rely on, or introduce as evidence, in other dispute settlement procedures of this Agreement, or any other agreement, nor shall a panel take into consideration:

(a)
   positions taken by the other party in the course of the mediation procedure or information gathered under Article 5;

(b)
   the fact that the other party has indicated its willingness to accept a solution to the measure subject to mediation; or

(c)
   advice given or proposals made by the mediator.

3.
   A mediator shall not serve as a member of a panel in a dispute settlement proceeding under this Agreement or under the WTO Agreement, or any other agreement to which the Parties are party, involving the same matter for which he or she has been a mediator.

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

:   [(1)](#footnoteref1)
       In the territories of Brazil, Paraguay and Uruguay, protection of the geographical indication "Českobudějovické pivo" is only sought in the Czech language.
      
    In the territory of Uruguay the geographical indication "Českobudějovické pivo" shall be displayed non-prominently on the back label of the beer containers.
      
    In the territory of Argentina, protection of the geographical indication "Českobudějovické pivo" is only sought in the Czech language, subject to the rights of trademark holders and provided that the geographical indication "Českobudějovické pivo" is displayed non‑prominently on the back label of the beer containers.
:   [(2)](#footnoteref2)
       In the territory of Brazil, the protection of the geographical indication "Münchener Bier" shall not prevent the continued and similar use of the term "Münchener Bier" by any persons, including their successors and assignees, for a maximum period of 5 (five) years from the date of entry into force of this Agreement, provided that by that date such persons have used that term in a continuous manner with regard to the same or similar goods in the territory of Brazil and that the term "Münchener Bier" has been accompanied by a legible and visible indication of the geographical origin of the product concerned.
      
    The protection of the geographical indication "Münchener" in the territory of Paraguay is only sought in the German language.
:   [(3)](#footnoteref3)
       Article 13.35(8) applies.
:   [(4)](#footnoteref4)
       The protection of the geographical indication "Φέτα (Feta)" shall not prevent the continued and similar use of the term "Feta" by any persons, including their successors and assignees, for a maximum period of 7 (seven) years from the date of entry into force of this Agreement, provided that by that date such persons have used that term in a continuous manner with regard to the same or similar goods in the territories of Argentina, Brazil and Uruguay and that such use of the term "Feta" has been accompanied by a legible and visible indication of the geographical origin of the product concerned.
:   [(5)](#footnoteref5)
       The protection of the geographical indication "Jijona" shall not prevent the continued and similar use of the term "Turrón de Jijona" by any persons, including their successors and assignees, for a maximum period of 5 (five) years from the date of entry into force of this Agreement, provided that by that date such persons have used that term in a continuous manner with regard to the same or similar goods in the territories of Argentina and Paraguay and that such use of the term "Turrón de Jijona" has been accompanied by a legible and visible indication of the geographical origin of the product concerned.
:   [(6)](#footnoteref6)
       Article 13.35(8) applies.
:   [(7)](#footnoteref7)
       The protection of the geographical indication "Turrón de Alicante" shall not prevent the continued and similar use of the term "Turrón de almendras tipo Alicante" by any persons, including their successors and assignees, for a maximum period of 5 (five) years from the date of entry into force of this Agreement, provided that by that date such persons have used that term in a continuous manner with regard to the same or similar goods in the territories of Argentina and Paraguay and that such use of the term "Turrón de almendras tipo Alicante" has been accompanied by a legible and visible indication of the geographical origin of the product concerned.
:   [(8)](#footnoteref8)
       The protection of the geographical indication "Jerez-Xérès-Sherry" shall not prevent the continued and similar use of the term "Jerez" by any persons, including their successors and assignees, for a maximum period of 7 (seven) years from the date of entry into force of this Agreement, provided that by that date such persons have used that term in a continuous manner with regard to the same or similar goods in the territory of Argentina and that such use of the term "Jerez" has been accompanied by a legible and visible indication of the geographical origin of the product concerned.
:   [(9)](#footnoteref9)
       Protection is not sought in the territory of Uruguay.
:   [(10)](#footnoteref10)
       Protection is not sought in the territory of Argentina.
:   [(11)](#footnoteref11)
       Protection is not sought in the territory of Argentina.
:   [(12)](#footnoteref12)
       The protection of the geographical indication "Comté" shall not prevent the continued and similar use of the term "Comté" by any persons, including their successors and assignees, for a maximum period of 5 (five) years from the date of entry into force of this Agreement, provided that by that date such persons have used that term in a continuous manner with regard to the same or similar goods in the territories of Brazil and Uruguay and that such use of the term "Comté" has been accompanied by a legible and visible indication of the geographical origin of the product concerned.
:   [(13)](#footnoteref13)
       Article 13.35(8) applies.
:   [(14)](#footnoteref14)
       The protection of the geographical indication "Pont-l'Évêque" shall not prevent the continued and similar use of the term "Pont-l'Évêque" by any persons, including their successors and assignees, for a maximum period of 5 (five) years from the date of entry into force of this Agreement, provided that by that date such persons used that geographical indication in a continuous manner with regard to the same or similar goods in the territory of Brazil and that such use of the term "Pont-l'Évêque" has been accompanied by a legible and visible indication of the geographical origin of the product concerned.
:   [(15)](#footnoteref15)
       The protection of the geographical indication "Pruneaux d'Agen" shall not prevent the continued and similar use of the term "D'Agen" or "Ciruela D'Agen" by any persons, including their successors and assignees, for a maximum period of 10 (ten) years from the date of entry into force of this Agreement, provided that by that date such persons used that geographical indication in a continuous manner with regard to the same or similar goods in the territory of Argentina and that such use of the term "D'Agen" or "Ciruela D'Agen" has been accompanied by a legible and visible indication of the geographical origin of the product concerned.
:   [(16)](#footnoteref16)
       The protection of the geographical indication "Reblochon" / "Reblochon de Savoie" shall not prevent the continued and similar use of the term "Reblochon" or "Rebleusson" by any persons, including their successors and assignees, for a maximum period of 5 (five) years in the territory of Argentina and Brazil, and for a maximum period of 7 (seven) years in the territory of Uruguay, from the date of entry into force of this Agreement, provided that by that date such persons used that geographical indication in a continuous manner with regard to the same or similar goods and that such use of the term "Reblochon" or "Rebleusson" has been accompanied by a legible and visible indication of the geographical origin of the product concerned.
:   [(17)](#footnoteref17)
       The protection of the geographical indication "Roquefort" shall not prevent the continued and similar use of the term "Roquefort" by any persons, including their successors and assignees, for a maximum period of 7 (seven) years from the date of entry into force of this Agreement, provided that by that date such persons used that geographical indication in a continuous manner with regard to the same or similar goods in the territories of Brazil and Uruguay and that such use of the term "Roquefort" has been accompanied by a legible and visible indication of the geographical origin of the product concerned.
:   [(18)](#footnoteref18)
       The protection of the geographical indication "Saint-Marcellin" shall not prevent the continued and similar use of the term "Saint-Marcellin" by any persons, including their successors and assignees, for a maximum period of 5 (five) years from the date of entry into force of this Agreement, provided that by that date such persons used that geographical indication in a continuous manner with regard to the same or similar goods in the territories of Brazil and Uruguay and that such use of the term "Saint-Marcellin" has been accompanied by a legible and visible indication of the geographical origin of the product concerned.
:   [(19)](#footnoteref19)
       The protection of the geographical indication "Bordeaux" shall not prevent the continued and similar use of the vine variety "Bordô" by any persons, including their successors and assignees, for a maximum period of 7 (seven) years from the date of entry into force of this Agreement, provided that by that date such persons used that geographical indication in a continuous manner with regard to the same or similar goods in the territory of Brazil and that such use of vine variety "Bordô" has been accompanied by a legible and visible indication of the geographical origin of the product concerned.
:   [(20)](#footnoteref20)
       The protection of the geographical indication "Bourgogne" shall not prevent the continued and similar use of the term "Borgoña" by any persons, including their successors and assignees, for a maximum period of 7 (seven) years from the date of entry into force of this Agreement, provided that by that date such persons used that geographical indication in a continuous manner with regard to the same or similar goods in the territory of Argentina and that such use of the term "Borgoña" has been accompanied by a legible and visible indication of the geographical origin of the product concerned.
:   [(21)](#footnoteref21)
       The protection of the geographical indication "Chablis" shall not prevent the continued and similar use of the term "Chablis" by any persons, including their successors and assignees, for a maximum period of 7 (seven) years from the date of entry into force of this Agreement, provided that by that date such persons used that geographical indication in a continuous manner with regard to the same or similar goods in the territory of Argentina and that such use of the term "Chablis" has been accompanied by a legible and visible indication of the geographical origin of the product concerned.
:   [(22)](#footnoteref22)
       The protection of the geographical indication "Champagne" shall not prevent the continued and similar use of the terms "Champagne", "Champaña" or "Método / Méthode Champenoise" by any persons, including their successors and assignees, for a maximum period of 10 (ten) years from the date of entry into force of this Agreement, provided that by that date such persons used that geographical indication in a continuous manner with regard to the same or similar goods in the territories of Argentina, Brazil, Paraguay and Uruguay and that such use of the terms "Champagne", "Champaña" or "Método / Méthode Champenoise" has been accompanied by a legible and visible indication of the geographical origin of the product concerned.
:   [(23)](#footnoteref23)
       The protection of the geographical indication "Margaux" shall not prevent the continued and similar use of the vine variety "Margot" by any persons, including their successors and assignees, for a maximum period of 5 (five) years from the date of entry into force of this Agreement, provided that by that date such persons have used that geographical indication in a continuous manner with regard to the same or similar goods in the territory of Brazil and that such use of vine variety "Margot" has been accompanied by a legible and visible indication of the geographical origin of the product concerned.
:   [(24)](#footnoteref24)
       The protection of the geographical indication "Cognac" shall not prevent the continued and similar use of the term "Cognac" or "Coñac" in the territory of Argentina by any persons, including their successors and assignees, for a maximum period of 7 (seven) years from the date of entry into force of this Agreement, and of the term "Conhaque" in the territory of Brazil by any persons, including their successors and assignees, for a maximum period of 7 (seven) years from the date of entry into force of this Agreement, provided that by that date such persons used that geographical indication in a continuous manner with regard to the same or similar goods and that such use of the term "Cognac", "Coñac" or "Conhaque" has been accompanied by a legible and visible indication of the geographical origin of the product concerned.
:   [(25)](#footnoteref25)
       The protection of the geographical indication "Asiago" shall not prevent the continued and similar use of the term "Asiago" by any persons, including their successors and assignees, for a maximum period of 5 (five) years from the date of entry into force of this Agreement, provided that by that date such persons used that geographical indication in a continuous manner with regard to the same or similar goods in the territories of Brazil and Uruguay and that such use of the term "Asiago" has been accompanied by a legible and visible indication of the geographical origin of the product concerned.
:   [(26)](#footnoteref26)
       Article 13.35(8) applies.
:   [(27)](#footnoteref27)
       The protection of the geographical indication "Gorgonzola" shall not prevent the continued and similar use of the term "Gorgonzola" by any persons, including their successors and assignees, for a maximum period of 5 (five) years from the date of entry into force of this Agreement, provided that by that date such persons used that geographical indication in a continuous manner with regard to the same or similar goods in the territories of Argentina, Paraguay and Uruguay and that such use of the term "Gorgonzola" has been accompanied by a legible and visible indication of the geographical origin of the product concerned.
      
    Article 13.35(8) applies.
:   [(28)](#footnoteref28)
       The protection of the geographical indication "Grana Padano" shall not prevent the continued and similar use of the term "Grana" or "Tipo Grana Padano" by any persons, including their successors and assignees, for a maximum period of 7 (seven) years from the date of entry into force of this Agreement, provided that by that date such persons have used that geographical indication in a continuous manner with regard to the same or similar goods in the territory of Argentina and that such use of the term "Grana" or "Tipo Grana Padano" has been accompanied by a legible and visible indication of the geographical origin of the product concerned.
      
    Article 13.35(8) applies.
:   [(29)](#footnoteref29)
       The protection of the geographical indication "Mortadella Bologna" shall not prevent the continued and similar use of the term "Mortadela Bologna" or "Mortadela tipo Bologna" by any persons, including their successors and assignees, for a maximum period of 10 (ten) years from the date of entry into force of this Agreement, provided that by that date such persons have used that geographical indication in a continuous manner with regard to the same or similar goods in the territory of Brazil and that such use of the terms "Mortadela Bologna" or "Mortadela tipo Bologna" has been accompanied by a legible and visible indication of the geographical origin of the product concerned.
:   [(30)](#footnoteref30)
       Article 13.35(8) applies.
:   [(31)](#footnoteref31)
       The protection of the geographical indication "Pecorino Romano" shall not prevent the continued and similar use of the terms "Romano" or "Romanito" by any persons, including their successors and assignees, for a maximum period of 7 (seven) years from the date of entry into force of this Agreement, provided that by that date such persons have used that geographical indication in a continuous manner with regard to the same or similar goods in the territories of Argentina and Uruguay and that such use of the terms "Romano" or "Romanito" has been accompanied by a legible and visible indication of the geographical origin of the product concerned.
:   [(32)](#footnoteref32)
       The protection of the geographical indication "Prosciutto di Parma" shall not prevent the continued and similar use of the term "Presunto tipo Parma" by any persons, including their successors and assignees, for a maximum period of 7 (seven) years from the date of entry into force of this Agreement, provided that by that date such persons used that geographical indication in a continuous manner with regard to the same or similar goods in the territory of Brazil and that such use of the term "Presunto tipo Parma" has been accompanied by a legible and visible indication of the geographical origin of the product concerned.
:   [(33)](#footnoteref33)
       The protection of the geographical indication "Taleggio" shall not prevent the continued and similar use of the term "Taleggio" by any persons, including their successors and assignees, for a maximum period of 5 (five) years from the date of entry into force of this Agreement, provided that by that date such persons used that geographical indication in a continuous manner with regard to the same or similar goods in the territories of Argentina and Brazil and that such use of the term "Taleggio" has been accompanied by a legible and visible indication of the geographical origin of the product concerned.
:   [(34)](#footnoteref34)
       The protection of the geographical indication "Asti" shall not prevent the continued and similar use of the term "método Asti" by any persons, including their successors and assignees, for a maximum period of 7 (seven) years from the date of entry into force of this Agreement, provided that by that date such persons used that geographical indication in a continuous manner with regard to the same or similar goods in the territory of Brazil and that such use of the "método Asti" as been accompanied by a legible and visible indication of the geographical origin of the product concerned.
:   [(35)](#footnoteref35)
       The protection of the geographical indication "Emilia / Dell'Emilia" shall only be effective in the territory of Argentina upon registration of the trademark "Emilia Nieto Senetiner" therein unless the application for such registration of the trademark is withdrawn.
:   [(36)](#footnoteref36)
       The protection of the geographical indication "Marsala" shall not prevent the continued and similar use of the term "Marsala" by any persons, including their successors and assignees, for a maximum period of 7 (seven) years from the date of entry into force of this Agreement, provided that by that date such persons used that geographical indication in a continuous manner with regard to the same or similar goods in the territory of Argentina and that such use of the term "Marsala" has been accompanied by a legible and visible indication of the geographical origin of the product concerned.
:   [(37)](#footnoteref37)
       The protection of the geographical indication "Prosecco" shall not prevent the continued and similar use of the vine variety "Prosecco" or "Proseco" by any persons, including their successors and assignees, for a maximum period of 5 (five) years from the date of entry into force of this Agreement in the territory of Argentina and Paraguay and for a maximum period of 10 (ten) years from the date of entry into force of this Agreement in the territory of Brazil, provided that by that date such persons used that geographical indication in a continuous manner with regard to the same or similar goods in the territories of Argentina, Paraguay and Brazil and that such use of vine variety "Prosecco" or "Proseco" has been accompanied by a legible and visible indication of the geographical origin of the product concerned.
:   [(38)](#footnoteref38)
       The protection of the geographical indication "Grappa" shall not prevent the continued and similar use of the terms "Grappa" or "Grapa" by any persons, including their successors and assignees, for a maximum period of 7 (seven) years from the date of entry into force of this Agreement, provided that by that date such persons used that geographical indication in a continuous manner with regard to the same or similar goods in the territories of Argentina and Brazil and that such use of the terms "Grappa" or "Grapa" has been accompanied by a legible and visible indication of the geographical origin of the product concerned.
      
    Article 13.35(8) applies.
:   [(39)](#footnoteref39)
       The protection of the geographical indication "Tokaj" / "Tokaji" shall not prevent the continued and similar use of the terms "Tokaj", "Tokaji" or "Tocai" by any persons, including their successors and assignees, for a maximum period of 5 (five) years from the date of entry into force of this Agreement, provided that by that date such persons used that geographical indication in a continuous manner with regard to the same or similar goods in the territories of Argentina and Brazil and that such use of the terms "Tokaj", "Tokaji" or "Tocai" has been accompanied by a legible and visible indication of the geographical origin of the product concerned.
:   [(40)](#footnoteref40)
       Article 13.35(8) applies.
:   [(41)](#footnoteref41)
       The protection of the geographical indication "Oporto" / "Port" / "Port Wine" / "Porto" / "Portvin" / "Portwein" / "Portwijn" / "vin du Porto" / "vinho do Porto" shall not prevent the continued and similar use of the term "Oporto" by any persons, including their successors and assignees, for a maximum period of 7 (seven) years from the date of entry into force of this Agreement, provided that by that date such persons used that geographical indication in a continuous manner with regard to the same or similar goods in the territory of Argentina and that such use of the term "Oporto" has been accompanied by a legible and visible indication of the geographical origin of the product concerned.

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