CELEX: 31977R2704
Language: en
Date: 1977-11-28 00:00:00
Title: Council Regulation (EEC) No 2704/77 of 28 November 1977 opening and providing for the administration of preferential Community tariff ceilings for certain products originating in developing countries

19 . 12 . 77                              Official Journal of the European Communities                             No L 324/ 13.
                                         COUNCIL REGULATION (EEC) No 2704/77
                                                      of 28 November 1977
                 opening and providing for the administration of preferential Community tariff ceilings for
                                       certain products originating in developing countries
THE COUNCIL OF THE EUROPEAN COMMUNITIES,                             Whereas the offer made by the Community includes a
                                                                     clause stating that the Community drew up the offer on
                                                                     the assumption that all the main industrialized countries
                                                                     which are members of the OECD would participate in
Having regard to the Treaty establishing the European                granting preferences and would make similar efforts in
Economic Community,                                                  this direction ; whereas, moreover, it is evident from the
                                                                     conclusions worked out in UNCTAD that this offer,
Having regard to the proposal from the Commission,                   while being of a temporary nature, does not constitute a
                                                                     binding commitment and, in particular, may be with­
Having regard to the opinion of the European Parlia­                 drawn wholly or in part at a later date; whereas this
ment (*),                                                            possibility may be adopted inter alia with a view to
                                                                     remedying any unfavourable situations which might
Having regard to the opinion of the Economic and                     arise in the ACP States following the implementation of
Social Committee (2),                                                the generalized preference scheme;
Whereas, within the context of UNCTAD, the Euro­
pean Economic Community offered to grant tariff                      Whereas, moreover, the conference of the Heads of
                                                                     State or of Government of the Member States and the
preferences on finished and semi-finished products
coming from developing countries; whereas the pref­                  States acceding to the European Communities held in
                                                                     Paris from 19 to 21 October 1972 invited the Com­
erential treatment proposed in that offer covers, gener­
ally speaking, all finished and semi-finished industrial             munity institutions and the Member States progressively
products covered by Chapters 25 to 99 of the Common                  to adopt an overall policy of development cooperation
Customs Tariff which originate in developing countries;              on a world-wide scale comprising in particular the
whereas the preference consists in the granting of                   improvement of generalized preferences with the aim of
exemption from customs duties; whereas preferential                  achieving a steady increase in imports of manufactures
imports are effected up to the level of ceilings calculated          from the developing countries;
by value in respect of each product on the basis of fac­
tors which are uniform for all the products; whereas in
order that the preferences granted to the most competi­              Whereas tariff preferences have been applied from the
tive developing country or countries should be restricted             second half of 1971 under the conditions set out above;
and that a substantial share should be reserved for the               whereas these preferences should continue to be applied
least competitive, preferential imports from any one                  throughout 1978 ; whereas, having regard to the terms
developing country in respect of a given product should               of the offer concerned and to the need to improve the
not, as a general rule, exceed 50% of the ceiling fixed              generalized preferences, the abovementioned basic
for that product;                                                     amount refers to 1974, while the additional amount
                                                                     generally refers to 1975 ; whereas, however, the appli­
                                                                     cation of this method of calculation should remain­
Whereas, in the offer made by the Community, the
annual ceilings should normally be calculated on the                 compatible with the progressive nature of the preference
basis of the total value for 1968 cif imports from the               scheme in such a way as to provide a period of adap­
                                                                     tation for the industrial sectors affected in the Com­
countries benefiting from this scheme, excluding those
already enjoying various preferential tariff arrangements            munity; whereas for this purpose it would appear ade­
granted by the Community (basic amount), plus 5% of                  quate to limit for each product the considerable im­
the value of cif imports from the other countries and                provement resulting from the said method to a level
from the countries already enjoying such arrangements                which does not exceed 150% of each of the preferential
( additional amount); whereas such additional amount is              amounts open in 1977, which represents a 225%
variable and is calculated each year on the basis of the             maximal improvement compared with the 1976 prefer­
                                                                     ence year ;
latest figures available, provided that this entails no
reduction in the ceiling;
                                                                     Whereas in practice the latest complete statistics avail­
(*) OJ No C 266 , 7. 11 . 1977, p. 16 .                              able are those relating to the year 1975 ; whereas,
( 2) Opinion delivered on 26/27 October 1977 ( not yet pub­          however, since 1974 , the statistics in question and par­
     lished in the Official Journal).                                ticularly those relating to the value of the Community's
 ---pagebreak--- No L 324/ 14                              Official Journal of the European Communities                                19 . 12 . 77
external trade have been expressed in a statistical unit             them equal opportunity to benefit from the preferential
(EUR) which is no longer defined in the same way as                  ceilings, it seems adequate to limit to 15% the maxi­
the unit of account (u.a) prescribed for the Common                  mum amount for each of the beneficiary countries and
Customs Tariff; whereas, therefore, it is necessary to .             territories which have either reached the maximum
define a conversion rate between these two units;                    amount for a given product during two consecutive
whereas in 1975 one EUR unit was equivalent in prac­                 years since 1972 or which, according to the most up­
tice to one European unit of account and the same value              to-date statistics available, supply the Community with
should be ascribed to the latter as to the unit of account           at least 40% of its imports of the product in question
 (u.a.); whereas it seems appropriate therefore in these             from the beneficiary countries and territories as a
circumstances, and for the particular ends of the calcu­             whole; whereas, however, in order to avoid damaging
lations required under this Regulation, to consider the              the interests of the less favoured of these beneficiary
statistics expressed in EUR in this Regulation as if ex­             countries and territories the 15% limit will not be ap­
pressed in units of account of the Common Customs                    plied in the case of those which have a very low per
Tariff; whereas the unit of account should remain the                capita national product, or which for a given product
only unit to ■be used within the preference system, along            have charged against the preferences an amount repre­
with its rates for conversion into national currencies               senting at least 10% of their deliveries to the Com­
based on gold parities;                                              munity of industrial manufactured products eligible for
                                                                     the Community preferences scheme; whereas, in addi­
                                                                     tion, in order to ensure that the new maximum amounts
Whereas, in accordance with Protocol 23 to the Act of                are not less than those fixed hitherto, the abovemen­
Accession (*), the generalized tariff preference scheme              tioned maximum amount of 15% shall in general only
became fully applicable in the new Member States on 1                apply or shall only become applicable where, in abso­
January 1974 ;                                                       lute value, it is higher than the level since the 1974 pre­
                                                                     ferences;
Whereas it is expedient, therefore, in respect of the
products referred to in Annex A which originate in the               Whereas, furthermore, for some of the products affected
countries and territories listed in Annex B, that the                by the fixing of the maximum amount at 15% , this
Community should allow, for each category of these                   improvement is conditional upon the introduction of
products and throughout 1978 , duty-free imports                     measures calculated to encourage the principal suppliers
within the limits of the Community ceilings calculated               benefiting from the system to ensure a balanced dis­
in the manner set out above; whereas the benefit of such             tribution of their deliveries throughout the Community
tariff exemption should be reserved for products                     instead of concentrating them in specific areas, or even
originating in the countries and territories under con­              in one single area of the Community; whereas to this
sideration, the concept of 'originating products' being              end general provision should be made for the levying of
determined in accordance with the procedure laid down                the normal customs duties to be re-introduced in a
in Article 14 of Council Regulation (EEC) No 802/68                  Member State when preferential imports originating in
of 27 June 1968 on the common definition of the con­                 a single beneficiary country or territory reach 50% of
cept of the origin of goods (2); whereas charges against             the maximum amount envisaged above; whereas this
each of these ceilings must, as a general rule, come                 measure does not interfere with the immediate re-intro­
within a maximum Community amount of 50% in                          duction of the levying of the normal customs duties at
respect of the products originating in any of the                    Community level ' when preferential imports reach the
abovementioned countries; whereas, however, in order                 Community maximum amounts; whereas, as regards
to ensure that all the countries and territories in ques­            the Community ceilings, there is nothing to prevent
tion are able to benefit from this preferential system, the          provisions beihg made only for the possibility of the
Community maximum amount should, for certain                         Community's re-introducing the levying of the normal
products, be reduced to 20, 30 or 40% ;                              customs duties when the said ceilings are reached at
                                                                     Community level;
Whereas preferential Community tariff quotas were
previously in general granted for the products listed in              Whereas, under these circumstances, these objectives
Annex A; whereas experience in recent years has shown                 may be reached by applying a method of administration
that this improvement in the Community preferences                    based on the charging, at Community level, against the
scheme can only be achieved if an effort is made to                   abovementioned ceilings and maximum amounts, of
ensure a more balanced distribution of the advantages                 imports of the products concerned as and when these
granted to all the beneficiary countries and territories;             products are entered for home use and are accompanied
whereas for this reason and in order to afford each of                by a certificate of origin ; whereas this method of ad­
                                                                      ministration must make provision for the re-introduc­
                                                                      tion of the levying of customs duties as soon as the said
( i ) OJ No L 73 , 27 . 3 . 1972, p. 14 .                             ceilings or maximum amounts are reached at Com­
(*) OJ No L 148 , 28 . 6 . 1968 , p. 1 .                              munity level ;
 ---pagebreak--- 19 . 12 . 77                           Official Journal of the European Communities                              No L 324/ 15
Whereas such method of administration calls for very               For the particular purpose of the abovementioned cal­
close and particularly rapid cooperation between                   culations, the statistics referring to the year 1975 , ex­
Member States and the Commission, which must, in                   pressed in EUR, are to be considered as being expressed
particular, be able to observe every 10 days the extent            in units of account of the Common Customs Tariff.
to which charges are made against the ceilings and
maximum amounts and inform Member States thereof;                  4. Subject to the provisions of Articles 2 and 4 (2),
whereas such cooperation should be particularly close              within each ceiling thus calculated, charges of products
in view of the need for the Commission to be able to               originating in " any one of the countries or territories
take appropriate measures to re-introduce the levying of           listed in Annex B should not exceed a Community
customs duties either generally or individually when any           maximum amount expressed as a percentage or in units
of the ceilings or maximum amounts are reached;                    of account against each of the products in column 3 of
                     \                                             Annex A.
 Whereas since the Kingdom of Belgium, the Kingdom of             5 . However, in the case of the products originating in
 the Netherlands and the Grand Duchy of Luxembourg                the beneficiary countries or territories indicated by an
 are united in and represented by the Benelux Economic            asterisk in column 3 of Annex A, the amount charged
 Union, all transactions concerning the administration of         against the preferences in a single Member State shall be
 shares allocated to that economic union may be carried           limited to 50% of the maximum laid down in para­
 out by any one of its members,                                   graph 4. The normal customs duties shall again be
                                                                  levied as soon as this level is reached, unless the
                                                                  Member State concerned previously notifies the Com­
                                                                  mission that it does not intend to avail itself of this limi­
                                                                  tation for all or some of the products concerned. The
HAS ADOPTED THIS REGULATION:                                      Commission shall inform the Member States of this fact
                                                                  without delay.
                         Article 1                                6 . Any amendment to Annex B, in particular by the
                                                                  addition of new countries enjoying tariff preferences,
1 . From 1 January to 31 December 1978 , the Com­                 may entail a corresponding adjustment to the Com­
mon Customs Tariff duties on the products listed in               munity ceilings and the maximum amounts referred to
Annex A shall be totally suspended, subject to the pro­           in paragraphs 3 and 4.
visions of Articles 2 and 4 (2 ) of this Regulation.
                                                                                            Article 2
2. This suspension shall be enjoyed solely by products
originating in the countries and territories listed in             1 . As soon as the ceilings fixed or calculated in accord­
Annex B. However, imports already enjoying exemption               ance with the provisions of Article 1 (3 ), which are laid
from customs duties under other preferential tariff ar­            down for Community imports of products originating
rangements granted by the Community shall not be                   in all of the countries referred to in Article 1 (2 ), are
charged against the ceilings specified in paragraph 3 .            reached at Community level, the levying of customs
For the purposes of the application of this Regulation,            duties on imports of the products in question from all
the concept of originating products shall be determined            the countries and territories concerned may at any time
in accordance with the procedure laid down in Article              be re-introduced until the end of the period referred to
 14 of Regulation (EEC) No 802/68 .                                in the first subparagraph of Article 1 ( 1 ).
                                                                  2 . As soon as the maximum amounts determined in
3 . Subject to the provisions of Articles 2 and 4 (2), and        accordance with Article 1 (4) for imports into the
with the exception of certain products the value of the           Community of products originating in each of the
ceilings for which is given in Annex A, this suspension           countries or territories referred to in Article 1 (2 ) are
shall be granted, in respect of each category of products,        reached at Community level for one of these countries
within a Community ceiling which shall be expressed in            or territories, the Commission shall without delay in­
units of account and which shall be equal to the amount           form the Member States of the date on which the nor­
obtained by adding together the values of cif imports in          mal tariff must be restored in respect of the countries or
1974 of the products concerned to the Community from              territories concerned. This information shall be pub­
the countries and territories enjoying these arrange­             lished in the Official Journal of the European Com­
ments, excluding those already enjoying various pre­              munities.
ferential tariff arrangements granted by the Community,
and in general 5% of the value of cif imports in 1975             However, when the amounts of products originating in
from other countries and from countries and territories           one or other of the countries or territories indicated by
already enjoying such arrangements. However the ceil­             two asterisks in column 3 of Annex A charged against
ing resulting from the sum of this addition may in no             the preferences reach the Community maximum
case exceed 150% of the ceiling fixed for the 1977 pre­           amount in one Member State, that Member State shall
ference year.                                                     without delay re-introduce the levying of the normal
 ---pagebreak--- No L 324 / 16                        Official Journal of the European Communities                               19 . 12 . 77
customs duty. It shall notify the Commission, which                                      Article 4
shall inform the other Member States of this fact, at the
same time fixing the earliest date on which the levying          1 . The Commission, in close cooperation with the
of the normal tariff must be re-introduced in these             Member States, shall take all necessary measures to
States also. This information shall be published in the         ensure that the above provisions are applied.
Official Journal of the European Communities.
                                                                2 . The Commission shall issue regulations to re-intro­
3 . Without prejudice to the foregoing provisions, where         duce the levying of the normal customs duties within
the levying of the normal customs duty is re-introduced         the context of the ceilings established in respect of all
under the conditions described in Article 1 (5 ) the             the countries and territories referred to in Article 1 (2).
Member State concerned shall immediately notify the
Commission, which shall without delay inform the
other Member States.
                                                                                         Article 5
                          Article 3                             Member States shall when requested inform the Com­
                                                                mission of imports of the products in question charged
1 . Imports of the products in question shall be charged        against the Community ceilings and maximum amounts
against the Community ceilings and maximum amounts              laid down in Article 1 (3 ) and (4).
as and when the products are entered for home use, and
provided that they are accompanied by a certificate of          Until the levying of the normal customs duties is re-in­
origin pursuant to the rules laid down in Article 1 (2).        troduced the information shall cover, in particular, and
                                                                automatically, the returns relating to the amounts
2 . Goods may be charged against a ceiling or maxi­             charged against the preferences during the previous 10
mum amount only if the certificate of origin referred to        days, which must be forwarded within five full days of
in paragraph 1 is submitted before the date on which            the end of each 10-day period.
the levying of duties is re-introduced.
3 . The extent to which the ceilings and maximum
amounts, have been actually used up shall be determined                                  Article 6
at Community level and in the Member States on the
basis of the imports charged in accordance with para­            This Regulation shall enter into force on 1 January
graphs 1 and 2.                                                  1978 .
             This Regulation shall be binding in its entirety and directly applicable in all Member States.
             Done at Brussels, 28 November 1977.
                                                                                    For the Council
                                                                                      The President
                                                                                       L. OUTERS
 ---pagebreak---   19 . 12 . 77                                           Official Journal of the European Communities                                                      No L 324/ 17
                                                                                   ANNEX A
                       List of products originating in developing countries and territories, enjoying generalized tariff prefer­
                       ences, in respect of which duties under the Common Customs Tariff are totally suspended within the
                               limit of Community ceilings and maximum amounts per beneficiary country or territory ( a)
                  CCT
     Order       heading                                          Description                                                   Level of the maximum amounts
       No          No
                   (D                                                 ( 2)                                                                     W
         1      28.27             Lead oxides; red lead and orange lead                                                20 ','u of a ceiling of 7 121 400 u.a ., reduced
                                                                                                                      to 15% , or 1 068 210 u.a . for Mexico
                                                                                                                      (,)(,,)
       2       28.56             Carbides, whether or not chemically defined :                                       50% of a ceiling of 773 000 u.a .,
                                                                                                                      reduced to 195 000 u.a . for Yugo­
                                 C. Of calcium                                                                       slavia (**)
                         /
        3      31.05             Other fertilizers; goods of the present Chapter in                                  507o of a ceiling of 4 282 600 u.a ., reduced
                                 tablets, lozenges and similar prepared forms or in                                  to 15% , or 642 390 u.a . for Yugoslavia
                                 packings of a gross weight not exceeding 10 kg:                                     (,) /»»)
                                 A. Other fertilizers :
                                         I. Containing the three fertilizing                  substances:
                                              nitrogen, phosphorus and potassium
                                       II. Containing the two                 fertilizing     substances:
                                              nitrogen and phosphorus
                                     III. Containing the two                  fertilizing     substances:
                                              nitrogen and potassium :
                                              b ) Other
                                     IV . Other
                                B. Goods of the present Chapter in tablets, lozenges
                                     and similar prepared forms or in packings of a
                                     gross weight not exceeding 10 kg
        4      39.03             Regenerated          cellulose ;    cellulose       nitrate,    cellulose           50% ,       reduced      to     418 000    u.a .   for
                                 acetate and other cellulose esters, cellulose ethers and                            Yugoslavia (*) (**)
                                 other chemical derivatives of cellulose, plasticized or
                                 not       ( for example,     collodions,       celluloid );   vulcanized
                                 fibre :
                                 B. Other :
                                          I. Regenerated cellulose
        5      39.03             Regenerated          cellulose ;    cellulose       nitrate,    cellulose­          50% of a ceiling of 577 000 u.a ., reduced
                                 acetate and other cellulose esters, cellulose ethers and                            to 92 000 u.a . for Yugoslavia (**)
                                 other chemical derivatives of cellulose, plasticized or
                                 not ( for example, collodions, celluloid ); vulcanized
                                 fibre :
                                 B.  Other :
                                       II . Cellulose nitrates
( a ) Manufactured and semi-finished industrial products qualifying under the ordinary arrangements for exemption or total temporary suspension of the Common Customs Tariff
      duty are only token entries.
 ---pagebreak--- No L 324/ 18                                       Official Journal of the European Communities                                                             19 . 12 . 77
              CCT
 Order      heading                                          Description                                                        Level of the maximum amounts
   No          No
               (D                                                 .( 2)                                                                         ( 3)
     6     48.01 ( a)        Paper and paperboard (including cellulose wadding),                                    50% of a ceiling of 37 055 000 u.a.,
                             in rolls or sheets :                                                                   reduced to 15% , or 5 558 250 u.a. for
                                                                                                                     Yugoslavia (*)(**)
                             C. Kraft paper and kraft board:
                                   II. Other
     7      67.04 (a)        Wigs, false beards, eyebrows and eye lashes, switches                                   30% of a ceiling of 35 346 000 u.a.,
                             and the like, of human or animal hair or of textiles;                                  reduced         to    6 147 000   u.a.   for  South
                             other articles of human hair (including hair nets)                                     Korea (*) (**)
     8     69.02 ( a)        Refractory bricks, blocks, tiles and similar refractory                                50% of a ceiling of 9 736 000 u.a.,
                             constructional goods, other than goods falling within                                  reduced to 1 693 000 u.a. for Yugoslavia (**)
                             heading No 69.01
      9     69.08             Glazed setts, flags and paving, . hearth and wall tiles                                50%        of a ceiling of 4 834 500 u.a.,
                                                                                                                     reduced to 20% , or 966 900 u.a . for South
                                                                                                                     Korea (**)
    10      70.05             Unworked drawn or blown glass (including flashed                                       50% of a ceiling of 2 366 000 u.a.,
                              glass), in rectangles                                                                  reduced to 411 000 u.a. for Yugoslavia
                                                                                                                     (*)(**)
   11      70.13             Glassware (other than articles falling within heading                                  30%        of a ceiling of 5 486 000 u.a.,
                             No 70.19) of a kind commonly used for table, kitchen,                                  reduced to 15% , or 822 900 u.a. for
                             toilet or office purposes, for indoor decoration, or for                               Yugoslavia (**)
                             similar uses
   12      71.16             Imitation jewellery                                                                    50% of a ceiling of 15 950 000 u.a.,
                                                                                                                    reduced to 2 392 500 u.a. for Hong
                                                                                                                    Kong (*) (**)
   13       73.18            Tubes and pipes and blanks therefor, of iron (other                                    50% of a ceiling of 13 039 000 u.a.,
                             than of cast iron) or steel, excluding high-pressure                                    reduced to 2 289 000 u.a. for Yugoslavia
                             hydro-electric conduits                                                                n r *;
   14       74.03            Wrought bars, rods, angles, shapes and sections, of                                    50% of a ceiling of 6 294 000 u.a.,
                             copper; copper wire                                                                    reduced to 1 095 000 u.a. for Yugoslavia (**)
    15      79.03             Wrought plates, sheets and strip, of zinc; zinc foil ; zinc                            50% of a ceiling of 4 285 000 u.a.',
                              powders and flakes:                                                                    reduced to 743 000 u.a. for Yugoslavia (**)
                              A. Plates, sheets, strip and foil
(a) Products originating in Romania and which fall within this tariff heading are also eligible for Community preferential tariff arrangements.
 ---pagebreak---   19 . 12 . 77                                        Official Journal of the European Communities                                                        No L 324/ 19
                CCT
    Order      heading                                         Description                                                        Level of the maximum amounts
     No           No
                  (D                                                 (2)                                                                        ( 3)
     16       84.41 ( a )      Sewing machines; furniture specially designed                              for         50% of a ceiling of 1 366 000 u.a.,
                               sewing machines; sewing machine needles:                                               reduced to 243 000 u.a. for Yugoslavia (**)
                               A. Sewing machines; furniture specially designed for
                                    sewing machines :                 1
                                    III. Parts, including furniture                 specially       designed
                                      • for sewing machines
     17       85.01             Electrical goods of the following descriptions: gener­                                 40% of a ceiling of 18 842 000 u.a.,
                                ators, motors converters (rotary or static), transformers,                             reduced to 15% , or 2 826 300 u.a. for
                                rectifiers and rectifying apparatus, inductors:                                        Yugoslavia (*) (**)
                               A. Generators, motors (whether or not equipped with
                                    speed reducing, changing or step-up gear) and
                                    rotary converters :
                                      II . Other
     18       85.10            Portable electric battery and magneto lamps, other                                     50% of a ceiling of 5 952 000 u.a .,
                               than lamps falling within heading No 85.09 :                                           reduced to 944 000 u.a. for Hong Kong
                                                                                                                      (*)(**)
                               B. Other
     19      85.23             Insulated (including enamelled or anodized) electric                                   20% of a ceiling of 1 1 673 900 u.a.,
                               wire, cable, bars, strip and the like (including co-axial                              reduced to 15% , or 1 751 100 u.a . for
                               cable), whether or not fitted with connectors                                          Yugoslavia (*) (**)
    20       87.14(a)          Other vehicles (including trailers), not mechanically                                  50% of a ceiling of 13 787 000 u.a.,
                               propelled, and parts thereof:                                                          reduced to         15% , or 2 068 050 u.a . for
                                                                                                                      Yugoslavia (*) (**)
                               B. Trailers and semi-trailers :
                                     II . Other
    21       90.05 ( a )      Refracting telescopes ( monocular and binocular), prismatic                             30% , reduced to 15% , or 989 400 u.a .
                               or not                                                                                 for South Korea (**) and Hong Kong (**)
    22       92 . 1 1 ( a )   Gramophones, dictating machines and other sound                                        20% of a ceiling of 24 888 750 u.a.,
                              recorders or reproducers, including record players                                     reduced to 15% , or 3 733 300 u.a . for
                              and tape decks, with or without sound heads; television                                Hong Kong (* *)
                              image and sound recorders or reproducers :
                              A. Sound recorders or reproducers
(a) Products originating in Romania and which fall within this tariff heading are also eligible for Community preferential tariff arrangements.
 ---pagebreak--- No L 324/20                                             Official Journal of the European Communities                                                                      19 . 12 . 77
                CCT
  Order       heading                                            Description                                                           Level of the maximum amounts
    No           -No
                  (D                                                  ( 2)                                                                           ( 3)
   23        97.02 (a)        Dolls                                                                                        20% of a ceiling of 21 408 400 u.a.,
                                                                                                                           reduced to 15% , or 3 211 260 u.a. for
                                                                                                                           Hong Kong (*) (**)
   24        97.03             Other toys; working models of a kind used for                                               20% of a ceiling of 57 038 000 u.a.,
                               recreational purposes                                                                       reduced to 15% , or 8 555 700 u.a. for
                                                                                                                           Hong Kong (*) (**)
 ' 25        97.05 (b)         Carnival articles; entertainment articles (for example,                                     20% , reduced to 15% , or 1 271 550 u.a.
                               conjuring tricks and novelty jokes); Christmas tree                                         for Hong fCong (**)
                               decorations and similar articles for Christmas festivities
                               (for example,' artificial Christmas trees, Christmas
                               stockings, imitation Yule-logs, Nativity scenes and
                               figures therefor)
   26        98.15             Vacuum flasks and other vacuum vessels, complete                                            50% , reduced to 1 99 000 u.a. for Hong
                               with cases; parts thereof, other than glass inners                                          Kong (**)
(a) Products originating in Romania and which fall within this tariff heading are also eligible for Community preferential tariff arrangements.
(b) Products originating in Romania and which fall within this tariff heading (excluding Christmas tree decorations and similar articles for Christmas festivities (for example, arti­
    ficial Christmas trees, Christmas stockings, imitation Yule-logs, Nativity scenes and figures therefor), of glass) are also eligible for Community preferential tariff arrangements.
 ---pagebreak---  19. 12 . 77                                      Official Journal of the European Communities                                                            No L 324/21
                                                                              ANNEX B
                              List of developing countries and territories enjoying generalized tariff preferences ( ')
                                                              I. INDEPENDENT COUNTRIES
660    Afghanistan                                          416 Guatemala                                                       662 Pakistan
208    Algeria                                              260 Guinea                                                          440 Panama
330    Angola                                               257 Guinea Bissau                                                   801 Papua New Guinea
528    Argentina                                            488 Guyana                                                          520 Paraguay
453 Bahamas                                                 452 Haiti                                                           504 Peru
 640 Bahrain                                                424 Honduras                                                        708 Philippines
 666 Bangladesh                                             664 India                                                           644 Qatar
469 Barbados                                                700 Indonesia                                                      324 Rwanda
284 Benin                                                   61 6 Iran                                                           819 Samoa
 675 Bhutan                                                 612 Iraq                                                            311 Sao Tome and Principe
 516 Bolivia                                                272 Ivory Coast                                                     632 Saudi Arabia
 391 Botswana                                               464 Jamaica                                                         248 Senegal
 508 Brazil                                                 628    Jordan                                                       355 Seychelles and Dependencies
 676 Burma                                                  696    Kampuchea, Democratic                                        264 Sierra Leone
 328 Burundi                                                346    Kenya                                                        706 Singapore
302 Cameroon                                                728    Korea, Republic of                                           342 Somalia
247 Cape Verde Islands                                      636 Kuwait                                                          66 9 Sri Lanka
 306 Central African Empire                                 684 Laos                                                            224 Sudan
 244 Chad                                                   604 Lebanon                                                         492 Surinam
 512 Chile                                                  395 Lesotho                                                         393 Swaziland
480 Colombia                                                268 Liberia                                                         608 Syria
 375 Comoros                                                216 Libya                                                           352 Tanzania
 318 Congo, People's Republic of                            370 Madagascar                                                      680 Thailand
436 Costa Rica                                              386 Malawi                                                          280 Togo
448 Cuba                                                    701 Malaysia                        ,                               817 Tonga
 600 Cyprus                                                  667 Maldive Islands                                                472 Trinidad and Tobago
 338 Djibouti                                               232 Mali                                                            212 Tunisia
456 Dominican Republic                                      228 Mauritania                                                      350 Uganda
 500 Ecuador                                                373 Mauritius                                                       647 United Arab Emirates
220 Egypt                                                   412 Mexico                                                          236 Upper Volta
428 El Salvador                                              204 Morocco                                                        524 Uruguay
 310 Equatorial Guinea                                      366 Mozambique                                                     •484 Venezuela
 334 Ethiopia                                                803 Nauru                                                          690 Vietnam
 815 Fiji                                                    672   Nepal                                                        652 Yemen
314 Gabon                                                   432    Nicaragua                                                    656 Yemen, Democratic
252 Gambia                                                   240   Niger                                                        048 Yugoslavia
276 Ghana                                                   288    Nigeria                                                      322 Zaire
473 Grenada                                                  649 Oman                                                           378 Zambia
(*) The code number preceding the name of each beneficiary country or territory is that given in 'Geonomenclature 1977', published by the Statistical Office of the European
    Communities .
 ---pagebreak--- No L 324/22                                   Official Journal of the European Communities                                                          19 . 12 . 77
                                                       II. COUNTRIES AND TERRITORIES
           dependent or administered, or for whose external relations Member States of the Community or third
                                                     countries are wholly or partly responsible
           890 Australian Antarctic Territory
           421 Belize
           413 Bermuda
            890 British Antarctic Territory
           357 British Indian Ocean Territory
           812 British Pacific Ocean
           703 Brunei
           202 Canary Islands
           463 Cayman Islands and Dependencies
           205 Ceuta and Melilla
            802 Christmas Island, Cocos (Keeling) Islands, Heard Island and McDonald Islands, Norfolk Island
            529 Falkland Islands and Dependencies
            822 French Polynesia
            890 French Southern and Antarctic Territories
            044 Gibraltar
            740 Hong Kong
            743 Macao
            377 Mayotte
            476 Netherlands Antilles
            809 New Caledonia and Dependencies
            808 Pacific Islands administered by the United States of America or under United States trusteeship ( x)
            329 St Helena and Dependencies
            814 Territories for which New Zealand is responsible (Cook Islands, Niue Island, Tokelau Islands)
            454 Turks and Caicos Islands
            457 Virgin Islands of the United States
            811 Wallis and Futuna Islands
            471 West Indies
            Note: The above lists may be amended subsequently to take account of changes in the international
                      status of countries or territories.
            (*) The Pacific Islands administered by the United States of America include : Guam, American Samoa (including Swain's Island), Midway
                Islands, Johnston and Sand Islands, Wake Island and the Trust Territory of the Pacific Islands (the Caroline, Marianas and Marshall
                Islands).