CELEX: 51988PC0352(03)
Language: en
Date: 1988-07-15
Title: PROPOSAL FOR A COUNCIL REGULATION ( EEC ) APPLYING GENERALIZED TARIFF PREFERENCES FOR 1989 IN RESPECT OF CERTAIN AGRICULTURAL PRODUCTS ORIGINATING IN DEVELOPING COUNTRIES

No C 302/88                              Official Journal of the European Communities                                   28. 11.88
                                                            Proposal for a
                                            COUNCIL REGULATION (EEC) No . . .
                                                                 of...
                      applying generalized tariff preferences for 1989 in respect of certain agricultural products
                                                  originating in developing countries
                                                            (88/C 302/03)
THE COUNCIL OF THE EUROPEAN COMMUNITIES,                                Whereas the temporary and non-binding nature of the
                                                                        system means that the offer may be withdrawn wholly
 Having regard to the Treaty establishing the European                  or in part at a later stage, thus maintaining the possibil-
 Economic Community, and in particular Article 113                      ity of remedying any unfavourable situations which
thereof,                                                               might arise, including in the African, Caribbean and
                                                                        Pacific States (ACP States) following the implementa-
 Having regard to the proposal from the Commis-                        tion of the system;
sion ('),
Having regard to the opinion of the European Parlia-
                                                                       Whereas experience from the application of the Com-
ment (2),
                                                                       munity scheme in the first 15 years has shown that the
                                                                       scheme has to an appreciable extent achieved its
Having regard to the opinion of the Economic and
                                                                       intended objectives; whereas it is therefore appropriate
Social Committee (3),                                                  to maintain its fundamental features, namely a reduc-
                                                                       tion in customs duties without any restriction in the
Whereas within the context of UNCTAD, the Euro-                        quantities imported for certain agricultural products
pean Economic Community offered to grant tariff pre-                   listed in Annex II, and a reduction in customs duties
ferences on certain agricultural products of Chapters 1                within the limits of Community tariff quotas for pre-
to 24 of the Common Customs Tariff which originate                     served pineapples, extracts of coffee and tobacco;
in developing countries: whereas the preferential treat-
ment proposed in that offer consists, in respect of cer-
tain goods which are subject to the trade arrangements
laid down in Regulation (EEC) No 3033/80 (4), of a                     Whereas, from 1 March 1986, the Kingdom of Spain
reduction in the fixed component of the charge appli-                  and the Portuguese Republic shall apply the Com-
cable to such goods by virtue of that Regulation, and,                 munity system of generalized preferences, in compli-
in respect of products which are subject to the single                 ance with Articles 178 and 365 of the Act of Accession;
customs duty, of a reduction in such duty; whereas pre-
ferential imports of the products concerned should be
effected in general without quantitative restrictions;                 Whereas in the multilateral trade negotiations, in
                                                                       accordance with paragraph 6 of the Tokyo Declaration,
Whereas the positive role played by this system in                     the Community reaffirmed that special treatment
improving access for developing countries to the mar-                  could, whenever possible, be granted to the least devel-
kets of the preference-giving countries was recognized                 oped among the developing countries: whereas, there-
at the ninth session of the UNCTAD Special Com-                        fore, the agricultural products listed in Annex IV, ori-
mittee on Preferences; whereas it was there agreed that                ginsting in the least-developed developing countries
the objectives of the generalized preferences scheme                   which appear in the list in Annex V to this Regulation,
would not be fully achieved by the end of 1980, that                   should be totally exempt from customs duties;
consequently it should be prolonged beyond the initial
period and that an overall review of the system should
take place in 1990;
                                                                       Whereas it is necessary to ensure equal and continous
                                                                       access for all Community importers to the Commmun-
Whereas it is desirable therefore that the Community                   ity tariff quotas and the uninterrupted application of
continue to apply generalized tariff preferences, in the               the rate laid down for such quotas to all imports of the
context of the conclusions reached in UNCTAD and in                    products concerned into all Member States until the
accordance with the intentions expressed in the said                   quotas are used u p ; whereas concerning Community
Committee in particular by all the preference-giving                   quotas and with a view to completion of the internal
countries;                                                             market foreseen for 1992, it is not appropriate to pro-
                                                                       vide for their apportionment amongst Member States;
                                                                       whereas it is appropriate, besides, to provide the facil-
(') . O J N o C . . .                                                  ity for the Member States to effect drawings on quota
0     OJNoC...                                                         amounts with reference to quantities corresponding to
(34) OJ No C . . .
( ) OJNoL323, 29. 11. 1980, p. 1.                                      their needs;
 ---pagebreak--- 28. 11. 88                              Official Journal of the European Communities                           No C 302/89
Whereas, having regard to the rules applying to the                — partially or totally suspended within the framework
repayment or remission of import or export duties, and                 of global quotas in respect of the products listed in
in particular to Council Regulation (EEC) No 1430/                     Annex I,
79(') and Commission Regulation (EEC) No 3040/
83 (2) a procedure should be laid down to regularize               — partially or totally suspended in respect of the prod-
imports actually made within the quotas opened under                   ucts listed in Annex II,
this Regulation and thus provision should be made for
the Commission to be able to take appropriate mea-
                                                                   — totally suspended in respect of the products listed in
sures ;
                                                                       Annex IV.
Whereas such methods of administration call for close
and particularly rapid cooperation between the Mem-                Spain and Portugal shall apply on the imports of prod-
ber States and the Commission;                                     ucts referred to above the customs duties established in
                                                                   accordance with Articles 178 and 365 of the 1985 Act of
                                                                   Accession.
Whereas it is expedient that the Community should
authorize the importation of the products referred to in
Annex II, originating in the countries and territories             2. The arrangements laid down in paragraph 1 shall
listed in Annex III, subject to the customs duties given           apply only in respect of products originating in the
in respect of each of them, without quantitative limita-           countries and territories:
tions; whereas the benefit of such preferential terms
should be reserved for products originating in the coun-           — listed in Annex III, as regards some products in
tries and territories under consideration, the concept of              Annex I and the products in Annex II,
'originating products' being adopted in accordance
with Commission Regulation (EEC) No 693/88 ( 3 );                  — listed in Annex V, as regards the products in
                                                                       Annexes I and IV.
Whereas the Republic of Korea does not treat the Com-
munity on an equal footing with other trade partners               3. The preferences granted by this Regulation are sus-
and whereas it has taken discriminatory measures in                pended, on a temporary basis, for products originating
respect of the Community in the sphere of the protec-              in the Republic of Korea.
tion of intellectual property; whereas therefore it is
inappropriate that the Republic of Korea should ben-
efit from the scheme of generalized tariff preferences as          The benefit of the tariff quotas opened for imports of
long as this practice continues;                                   unmanufactured tobaccos specified in Annex I is not
                                                                   granted for products originating in China.
Whereas it is necessary to establish complete statistics
on imports admitted in accordance with the provisions              4. Preferential entry as provided for in this Regulation
of this Regulation and to apply to the collection, pre-            shall be subject to conformity with the rules of the ori-
paration and transmission of these statistics Council              gin of products determined by Regulation (EEC)
 Regulations     (EEC)      No 1736/75 (4) and         (EEC)       No 693/88.
 No 3367/87 (5);
                                                                   Entry under the tariff quota opened for imports of
 Whereas, since the Kingdom of Belgium, the Kingdom                unmanufactured Virginia 'flue-cured' type tobaccos
 of the Netherlands and the Grand Duchy of Luxem-                  shall be subject to the production of a certificate of
 bourg are united within and jointly represented by the            authenticity issued by one of the authorities listed in
 Benelux Economic Union, any measure concerning the                Annex I to Commission Regulation (EEC) No 4128/
 administration of the shares allocated to that economic           87 (*).
 union may be carried out by any one of its members;
                                                                   However, in the case of the beneficiary countries and
                                                                   territories not listed in Annex II to Regulation (EEC)
                                                                   No 4128/87, entry under this tariff quota shall be sub-
                                                                   ject to the production of a certificate of authenticity
 HAS ADOPTED THIS REGULATION:                                      appearing in the certificate of origin and made out in
                                                                   accordance with the procedure referred to in Regula-
                            Article I                              tion (EEC) No 693/88.
  1. From 1 January to 31 December 1989, the Common                 Pisco and Singani, listed in Annexes II and IV and fall-
 Customs duties shall be:                                           ing within CN code ex 2208 90 51, and Tequila falling
                                                                    within CN code ex 2208 90 53, shall qualify for the pre-
                                                                    ferential system subject to the production of a certifi-
 (')  OJ No L 175, 12. 7. 1979, p. 1.                               cate of authenticity appearing in the certificate of ori-
 O    OJ No L 297, 29. 10. 1983, p. 13.
 0)   OJ No L 77, 22. 3. 1988, p. 1.
 (<)  OJ No L 183, 14. 7. 1975, p. 3.
 0)   OJ No L 321, 11. 11. 1987, p. 3.                              (o) OJ No L 387, 31. 12. 1987, p. 1.
 ---pagebreak--- No C 302/90                          Official Journal of the European Communities                                 28. 11.88
gin and drawn up according to the procedure referred            Article 3 and shall inform each of them as soon as it
to in Regulation (EEC) No 693/88.                               receives notification of the exhausting of the volumes
                                                                opened. It shall ensure that the drawing which uses up
5. The tariff quotas and the partial or total suspen-           any of these quotas is limited to the balance available
sions of duties, without quantitative limitations, shall        and, to this end, specify the amount to the Member
be administered in accordance with the following pro-           State which proceeds to the last drawing.
visions.
                                                                The fact that the quota amounts have been used shall
                                                                forthwith be brought to the notice of Member States.
                                                                This communication shall be the subject of a publica-
                        SECTION I                               tion in the Official Journal of the European Communi-
                                                                ties, C Series.
   Provisions concerning the administration of the global
                 Community tariff quotas                        2. The Member States shall take all the appropriate
                                                                measures to ensure that the drawings that they effect
                          Article 2                             pursuant to Article 3 may be charged without interrup-
                                                                tion against the quota amounts.
Community imports of the products listed in Annex I
shall benefit from the customs duties specified for each        Each Member State shall guarantee free access to these
product, within the volumes specified in column 5 of            amounts to the importers of the products in question as
that Annex.                                                     far as the balance of the volumes opened permits.
Those imports which enjoy exemption from customs
duties under other preferential tariff arrangements
granted by the Community may not be charged against                                      Article 5
these tariff quotas.
                                                                By 28 February 1990 at the latest, Member States shall
                                                                notify the Commission of the final total of the quanti-
                                                                ties at 31 December 1989.
                          Article 3
                                                                Up to the limit of the balances remaining, and at the
If an importer presents in a Member State a declaration         request of the Member States, the Commission shall
of entry into free circulation, including a request for         authorize the Member States to make any necessary
preferential benefit for a product listed in Annex I and        regularization of the quantities charged against imports
if this request is accepted by the customs authorities,         actually made during the period referred to in Article 1
the Member State concerned shall inform the Commis-             (1). The Commission shall inform the Member States
sion and draw an amount corresponding to its require-           thereof.
ments.
The drawing requests, with indication of the date of
acceptance of the said declarations, must be transmit-                                 SECTION II
ted to the Commission without delay.
                                                                   Products of Chapters 1 to 24 of the Common Customs
The drawings are granted by the Commission by refer-                  Tariff imported without quantitative limitations
ence to the date of acceptance of the declarations of
entry into free circulation by the customs authorities of                                Article 6
the Member State concerned to the extent that the
available balance so permits.                                   1. Community imports of the products listed in
                                                                Annex II originating in the countries listed in Annex
If a Member State does not use the quantities drawn, it         III shall benefit from the customs duties specified for
shall return them as soon as possible to the reserve.           each product.
If the quantities requested are greater than the available      2. The products listed in Annex IV originating in the
balance of the reserve, allocation shall be made on a           countries listed in Annex V shall be imported into the
pro rata basis with respect to the requests. Member             Community free of customs duties without prejudice to
States shall be informed by the Commission in accord-           the levying of additional duties which may be appli-
ance with the same procedures.                                  cable.
                          Article 4                                                       Article 7
 1. The Commission shall keep account of the quanti-            Where the Commission finds that imports of products
ties drawn by the Member States conforming to                   benefiting from the treatment provided for in Article 6
 ---pagebreak--- 28. 11.88                             Official Journal of the European Communities                           No C 302/91
are imported into the Community in quantities or at              agricultural policy pursuant to Article 43 of the Treaty
prices which place or are likely to place Community              nor those adopted under the common commercial
producers of similar or directly competitive products at         policy pursuant to Article 113 of the Treaty.
a serious disadvantage, the levying of customs duties
applied within the Community may be reintroduced in                                     SECTION III
whole or in part on imports of the products in question                              General provisions
from the country or countries or territory or territories
which are the cause of such disadvantage. Such mea-                                       Article 10
sures may also be taken in the event of actual or poten-         The Member States shall, within six weeks of the end
tial serious disadvantage which is confined to a single          of each quarter, at the latest, forward to the Statistical
region of the Community.                                         Office of the European Communities the statistical
                         Article 8                               results for the products entered for free circulation in
                                                                 the reference quarter under a generalized preferential,
1. The Commission may decide, by means of a Regu-                treatment in accordance with the provisions of the the
lation, to reintroduce the levying of customs duties for         present Regulation. These results; transmitted accord-
a specified period, in order to ensure that Article 7 is         ing to the headings of the combined nomenclature and
applied.                                                         where applicable of the TARIC shall show the country
2. Where action on the part of the Commission is                 of origin, value, quantity and any supplementary units
requested by a Member State, the former shall give its           as defined by Regulations (EEC) No 1736/75 and
decision within a period of not more than 10 working             (EEC) No 3367/87.
days from the date of receipt of the request and shall
inform the Member State of this decision.                                                 Article 11
3. Each Member State may refer the measure taken by              The Commission shall see that the Statistical Office of
the Commission to the Council within a period of 10              the European Communities ensures the publication of
working days following the date on which it was noti-            the annual statements of set-off.
fied. The fact that the matter is referred to the Council
shall not cause the measure to be suspended. The                                          Article 12
Council shall meet immediately. It may, acting on a
                                                                 Member States and the Commission shall cooperate
qualified majority, amend or rescind the measure in
                                                                 closely to ensure compliance with this Regulation.
question.
                         Article 9                                                        Article 13
Articles 7 and 8 shall prejudice neither the application         This Regulation shall enter into force on 1 January
of the safeguard clauses adopted under the common                1989.
                 This Regulation shall be binding in its entirety and directly applicable in all Member
                 States.
                 Done at Brussels,..
                                                                                For the Council
                                                                                 The President
 ---pagebreak--- No C 302/92                                    Official Journal of the European Communities                                       28. 11.88
                                                                    ANNEX I
                                        List of products subject to Community preferential tariff quotas
   Order No            CN code                                  Description                            Rate of duty       Quota amount
                                                                                                                             (tonnes)
       (1)                (2)                                       (3)                                    (4)                  (5)
    50.0015         ex 2008 20 51        Preserved pineapples, in slices, half slices or spirals   15%                        32 850
                    ex 2008 20 59                                                                   + ADS/Z0)
                    ex 2008 20 71
                    ex 2008 20 79
                    ex 2008 20 91
                    ex 2008 20 99
    50.0025         ex 2008 20 51        Preserved pineapples, other than in slices, half slices   12%                        47 320
                    ex 2008 20 59        or spirals                                                 + ADS/ZC)
                    ex 2008 20 71
                    ex 2008 20 79
                    ex 2008 20 91
                    ex 2008 20 99
    50.0030         ex2101 1011          Extracts of coffee, obtained by a water method of         9%                         19 200
                                         extraction from roasted coffee, put in powder form,
                                         granulated, in, grains, in tablets or in a similar solid
                                         form
    50.0040           2401 10 10         Unmanufactured tobacco                                    6 % with min. of           66 950
                      2401 20 10         — Flue-cured Virginia type                                16 ECU and max.
                                                                                                   of27ECU/100kg
                                                                                                   net weight
                                                                                                   or
                                                                                                   0%
                                                                                                   (countries listed in
                                                                                                   Annex V)
    50.0050           2401 10 50         Unmanufactured tobacco                                    14% with min. of           20 000
                      2401 10 70         — Other, excluding the sun-cured oriental type            28 ECU and max.
                      2401 10 80                                                                   of 31 ECU/100 kg
                      2401 10 90                                                                   net weight
                      2401 20 50
                      2401 20 70                                                                   or
                      2401 20 80                                                                   0%
                      2401 20 90                                                                   (countries listed in
                                                                                                   Annex V)
                      2401 10 20         Unmanufactured tobacco                                    0%
                      2401 10 30         — Light air-cured Burley type; light air-cured Mary-
                      2401 10 41             land type and fired-cured                             (countries listed in
                      2401 10 49         — Sun-cured oriental type                                 Annex V)
                      2401 10 60
                      2401 20 20
                      2401 20 30
                      2401 20 41
                      2401 20 49
                      2401 20 60
(') Additional duty on sugar. To be levied where the sugar content exceeds 17% by weight in the case of products falling within CN code ex
     2008 20 51 and 19 % by weight for products of CN code ex 2008 20 71.
 ---pagebreak--- 28. 11.88                                   Official Journal of the European Communities                                              No C 302/93
                                                                     ANNEX II
                 List of products falling within Chapters 1 to 24 originating in developing countries and territories to which
                                            the generalized tariff preferences will apply (a) (b) (c) (d)
   Order           CN code                                                   Description                                                 Rate of duty
    No
     (1)              (2)                                                         (3)                                                        (4)
  52.0010          0101 19 10     Live horses                                                                                            2%
                                  Horses, for slaughter (e)
  52.0020          0101 1990      Other                                                                                                  12%
  52.0030          0203 11 90     Meat of swine, fresh, chilled or frozen                                                                Free
                   0203 12 90
                   0203 19 90
                   0203 2190
                   0203 22 90
                   0203 29 90
  52.0040          0206 1099      Edible offal fresh, chilled or frozen                                                                  2%
                   0206 2100      Of bovine animals
                   0206 29 99
  52.0050          0206 80 91     Of horses, asses, mules and hinnies                                                                    5%
                   0206 90 91
  52.0060                         Other meat and edible meat offal, fresh, chilled or frozen                                             Free
                   0208 10 90     Of furred game
               ex 0208 90 30
  52.0070          0208 20 00     Of frogs logs
  52.0080          0208 90 10     Of domestic pigeons                                                                                    5%
  52.0090          0208 90 90     Other                                                                                                  Free
  52.0100                         Live fish                                                                                              Free(**)
                   0301 10 90     Ornamental saltwater fish
  52.0110          0301 91 00     Trout                                                                                                  10%(**)
  52.0120      ex 0301 99 90      Sharks                                                                                                 4%(**)
                                  Atlantic halibut and lesser or Greenland halibut
                                  Fish, fresh or chilled                                                                                 10%(**)
  52.0130          0302 11 00     Trout
  52.0140          0302 21 10     Lesser of Greenland halibut
  52.0150          0302 2130      Atlantic halibut                                                                                       4%(**)
  52.0160          0302 65        Dogfish and other sharks
  52.0170          0302 70 00      Livers and roes                                                                                       5 % (**)
Note: The terms expressed in the 'Rate of duty' columaare explained under 'Abbreviations' at the end of this list.
(a) Notwithstanding the rules for the interpretation of the combined nomenclature, the wording for the designation of the products is to be considered
     as having no more than an indicative value, the preferential scheme being determined, within the context of this Annex, by the application of the
     CN code. Where ex CN codes positions are indicated, the preferential scheme is to be determined by application of the CN code and correspond-
     ing description taken together.
(b) Preferences are not to be granted in respect of products marked with one asterisk, originating in China.
(c) Preferences are not to be granted in respect of products marked with two asterisks, originating in Greenland.
(d) Agricultural products qualifying under the ordinary arrangements for exemption or total temporary suspension of the Common Customs Tariff are
     only taken entries.
(e) Entry under this CN code is subject to conditions laid down in the relevant Community provisions.
 ---pagebreak--- No C 302/94                            Official Journal of the European Communities                                 28. 11. 88
    (1)         (2)                                                    (3)                                            (4)
                         Fish, frozen                                                                             10%(**)
 52.0180     0303 21 00  Trout
 52.0190     0303 31 10  Lesser of Greenland halibut
 52.0200     0303 31 30  Atlantic halibut
 52.0210     0303 75     Dogfish and other sharks                                                                 4%(**)
 52.0220     0303 80 00  Livers and roes                                                                          5%(**)
                         Fish fillets and other fish meat fresh, chilled or frozen                                10%(**)
 52.0230     0304 10 11  Frozen saltwater fish
             0304 20 11  Of trout
 52.0240  ex 0304 10 99  Of shark and Atlantic or lesser Greenland halibut                                        4%(**)
 52.0250     0304 20 61  Of dogfish and other sharks                                                              I0%(**)
 52.0260  ex 0304 20 99  Of halibut
 52.0270  ex 0304 90 99  Of sharks                                                                                4%(**)
                         Of Atlantic or lesser Greenland halibut
 52.0280                 Fish, dried, salted or in brine, smoked fish, whether or not cooked before or during the 10%(**)
 52.0290                 smoking process
          ex 0305 30 90  Fillets of Hilsa spp., in brine
             0305 59 70  Atlantic halibut
             0305 69 30
 52.0300     0305 69 50  Pacific salmon                                                                           2%(**)
 52.0310  ex 0305 69 90  Hilsa spp.                                                                               8%(**)
 52.0320                 Crustaceans                                                                              7 % (**)
             0306 11 00  Rock lobster and other sea crawfish
 52.0330     0306 12     Lobsters                                                                                 4%(**)
 52.0340     0306 13 10  Shrimps and prawns
 52.0350     0306 13 90  Other shrimps and prawns                                                                 4,5%(**)
 52.0360     0306 14     Crabs                                                                                    4%(**)
 52.0370     0306 19 10  Freshwater crayfish
 52.0380  ex 0306 19 90  Perullus spp.
 52.0390     0306 21 00  Rock lobster and other sea crawfish                                                      7%(**)
 52.0400     0306 22     Lobsters                                                                                 4%(**)
 52.0410     0306 23 10  Shrimps and prawns
 52.0420     0306 23 90  Other shrimps and prawns
 52.0430     0306 24     Crabs
 52.0440     0306 29 10  Freshwater crayfish
 52.0450  ex 0306 29 90   Perullus spp.                                                                           4%(**)
 52.0460     0307 21 00  Scallops                                                                                 4%(**)
          ex 0307 29 90
 52.0470     0307 31 10   Mussels                                                                                  5,5%(**)
  52.0480     0307 31 90 Other molluscs                                                                           4%(**)
  52.0490     0307 39 10  Mussels                                                                                  5,5%(**)
 ---pagebreak--- 28.11.88                         Official Journal of the European Communities                                      No C 302/95
    (1)       (2)                                                    (3)                                                 (4)
 52.0500    0307 39 90  Other molluscs                                                                              4%(**)
 52.0510    0307 41     Cuttlefish and squid
            0307 49 11
 52.0520    0307 49 19  Cuttlefish                                                                                  5,5%(**)
 52.0530    0307 49 31  Squid                                                                                       4%(**)
            0307 49 33
            0307 49 39
            0307 49 51
 52.0540    0307 49 71  Cuttlefish
 52.0550    0307 49 91  Squid
            0307 49 99
 52.0560    0307 51 00  Octopus
            0307 59 10
 52.0570    0409        Natural honey                                                                               25%
 52.0580                Edible products of animal origin, not elsewhere specified or included                       4%
         ex 0410        Royal jelly
         ex 0410        Other                                                                                       2%
 52.0590                Skins and other parts of birds, with their feathers or down, powder and waste of feath-     Free
                        ers or parts of feathers
            0505 10 90  Feathers of a kind used for stuffing; down
 52.0600    0505 90 00  Other
 52.0610                Natural sponges of animal origin                                                            Free
            0509 00 90  Other
 52.0620                Other live plants (including their roots), cuttings and slips                               6%
            0602 10 90  Unrooted cuttings and slips
                        Other
 52.0630    0602 99 30  Trees and shrubs, excluding fruit and forest trees and shrubs; other live plants, cuttings  12%
 52.0640    0602 99 49  and roots, excluding perennial plants (yucca and cacti)
            0602 99 59
         ex 0602 99 70
         ex 0602 99 70  Yuccas and cactuses, not planted in pots, tubs, boxes or the like                           8%
         ex 0602 99 99
 52.0650                Cut flowers and flower buds of a kind suitable for bouquets or for ornamental pur-          22%
                        poses, fresh, dried, dyed, bleached, impregnated or otherwise prepared
            0603 10 13  Fresh carnations from 1 June to 31 October
 52.0660    0603  10 15 Orchids and anthurium                                                                        15%
 52.0670 ex 0603  10 29
            0603  10 55
         ex 0603  10 69
 52.0680 ex 0603 90 00  Other                                                                                       7%
                        Cut flowers, not further prepared than dried
 52.0690 ex 0603 90 00  Cut flowers, dyed, bleached, impregnated or otherwise prepared                               15%
 52.0700                Foliage, branches and other parts of plants, without flowers or flower buds, and            7%
                        grasses, mosses and lichens, being goods of a kind suitable for bouquets or for orna-
                        mental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared
         ex 0604 10 90  Fresh
            0604 91 10
            0604 91 90
 ---pagebreak--- No C 302/96                         Official Journal of the European Communities                                    28. 11.88
    (1)       (2)                                                  (3)                                                 (4)
 52.0710 ex 0604 10 90 Not further prepared than dried                                                            2%
            0604 99 10
 52.0720    0604 99 90 Other                                                                                      14%
 52.0730    0706 90 30 Horse-radish (Cochlearia armoracia)                                                        13%
 52.0740               Other vegetable, fresh or chilled                                                          12%
         ex 0709 20 00 Asparagus, from 1 October to 31 January
 52.0750    0709 30 00 Aubergines, from 1 January to 31 March                                                     9%
 52.0760 ex 0709 40 00 Celery, other than celery sticks, from 1 January to 31 March
 52.0770    0709 60 99 Pimento                                                                                    5%
 52.0780 ex 0709 90 70 Courgettes, from 1 January to the last day of February                                     9%
 52.0790 ex 0709 90 90 Other, excluding parsley, from 1 January to 31 March
                       Pumpkins and courgettes, from 1 January to the last day of February
         ex 0709 90 90 Okra                                                                                       Free
 52.0800               Vegetables (uncooked or cooked by steaming or by boiling in water), frozen                 3 % + MOB
            0710 40 00 Maize
 52.0810    0710 80 59 Pimento                                                                                    5%
 52.0820 ex 0710 80 90 Other — Okra                                                                               13%
 52.0830               Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in      3 % + MOB
                       sulphur water or in other preservative solutions), but unsuitable in that state for imme-
                       diate consumption
            071190 30  Maize
 52.0840    071190 10  Pimento                                                                                    5%
 52.0850 ex 071190 70  Okra                                                                                       Free
         ex 071190 70  Bamboo shoots                                                                              6%
 52.0860               Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared       •4%
         ex 0712 30 00 Mushrooms excluding cultivated mushrooms
 52.0870 ex 0712 90 90 Horse-radish (Cochlearia armoracia)                                                        Free
         ex 0712 90 90 Okra                                                                                       7%
 52.0880               Dried leguminous vegetables, shelled, whether or not skinned or split                      2%
            0713 1090  Other
         ex 0713 10 90
 52.0890 ex 0713 20 90 Chickpeas of the species Cicearientinum                                                    Free
            0713 3190
 52.0900    0713 32 90 Beans of the genus Phaseolus
            0713 33 90
            0713 39 90
 52.0910    0713 50 90 Other                                                                                      3%
         ex 0713 90 90
 ---pagebreak--- 28. 11.88                                 Official Journal of the European Communities                                    No C 302/97
     (1)            (2)                                                          (3)                                            (4)
  52.0920    ex 0713 90 90      Other                                                                                      Free
                                Cajan peas of the species Cajanus cajan
  52.0930                       Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and other similar roots     Free
                                and tubers with high starch or inulin content, fresh or dried, whole or sliced; sago pith
             ex 0714 20 00      Sweet potatoes for human consumption (e)
  52.0940       0714 90 90      Other
  52.0950        0801 10 10     Coconuts                                                                                   Free
                 0801 10 90
  52.0960        0802 50 00     Pistachios                                                                                 Free
  52.0970        0802 90 10     Pecans
  52.0980        0802 90 30     Areca (or betel) and cola
  52.0990       0802 90 90      Other nuts
  52.1000       0803 00 90      Dried bananas, including plantains                                                         Free
  52.1010    ex 08*04 10 00     Dates                                                                                      8%
                                For industrial transformation, excluding the manufacture of alcohol, or for condition-
                                ing for retail sale in immediate packings with a net capacity of 11 kg or less (e)
  52.1020    ex 0804 40 10      Avocados, from 1 December to 31 May                                                        3,5 %
  52.1030    ex 0804 40 90      Avocados, from 1 June to 30 November                                                       6%
  52.1040    ex 0804 50 00      Guavas and mangosteens                                                                     Free
             ex 0804 50 00      Mangoes                                                                                    4%
  52.1050    ex 0805 20 10      Clementines, from 15 May to 15 September                                                   16%
             ex 0805 20 30      Mandarins (including tangerines and satsumas); wilkings and other similar citrus hy-
             ex 0805 20 50      brids, from 15 May to 15 September
             ex 0805 20 70
             ex 0805 20 90
  52.1060    ex 0805 30 90      Limes (Citrus aurantifolia var. lumio and var. limetta)                                    9,6 %
  52.1070    ex 0807 10 10      Watermelons, from 1 November to 30 April                                                   6,5 %
  52.1080        0807 20 00     Pawpaws                                                                                    Free
  52.1090        0809 40 90     Sloes                                                                                      7%
  52.1100        0810 20 90     Other berries                                                                              5%
                 081030 90
  52.1110        0810 40 30      Bilberries of the species Vaccinium myrtillus                                             Free
  52.1120        0810 40 50      Fruit of the species Vaccinium macrocarpon and Vaccinium corymbosum                       3%
  52.1130        0810 4090      Other berries                                                                              5%
  52.1140    ex 0810 90 90
  52.1150    ex 0810 90 90       Rose-hip fruit                                                                            Free
             ex 0810 90 90       Other stone fruit                                                                         7%
             ex 081090 90        Other fruit                                                                               6%
(e) Entry under this CN code is subject to conditions laid down in the relevant Community provisions.
 ---pagebreak--- No C 302/98                            Official Journal of the European Communities                                      28. 11. 88
    (1)         (2)                                                    (3)                                                  (4)
 52.1160                 Fruit and nuts, incooked or cooked by steaming or boiling in water, frozen, whether or        8%
                         not containing added sugar or other sweetening matter
             0811 20 59  Blackberries (brambleberries), mulberries
 52.1170     0811 20 90  Other berries                                                                                 6%
 52.1180     0811 90 50  Bilberries (fruit of the species Vaccinium myrtillus)                                         7%
 52.1190     081190 70   Fruit of the species Vaccinium myrtilloides and Vaccinium angustifolium                       2%
 52.1200  ex 081190 90   Quinces                                                                                       10%
          ex 081190 90   Fruit falling within heading Nos0801, 0803, 0804 (except figs and pineapples),                6%
                         0805 40 00, 0807 20 00, 0810 40 10, 0810 40 50, 0810 90 10, 0810 90 90 and 0810 40 90
          ex 081190 90   Rose-hip fruit                                                                                Free
 52.1210  ex 081120 11   Fruit falling within heading Nos0801, 0803, 0804 (except figs and pineapples),                6 % + AGR
          ex 081190 10   0805 40 00, 0807 20 00, 08104010, 08104050, 08103090, 08102090, 08104090,
                         0810 90 10 and 0810 90 90
 52.1220  ex0811 20 19   Fruit falling within heading Nos0801, 0803, 0804 (except figs and pineapples),                6%
          ex 081190 30   0805 40 00, 0807 20 00, 08104010, 08104050, 08103090, 08102090, 08104090,
                         0810 90 10 and 0810 90 90
 52.1230                 Fruit and nuts, provisionally preserved (for example, by sulphur dioxide gas, in brine,       Free
                         in sulphur water or in other preservative solutions), but unsuitable in that state for im-
                         mediate consumption
             0812 90 30  Pawpaws
 52.1240     0812 90 40  Bilberries (fruit of the species Vaccinium myrtillus)                                         2%
 52.1250  ex 0812 90 90  Quinces                                                                                       4%
          ex 0812 90 90  Fruit falling within heading Nos0801, 0803, 0804 (excluding figs and pineapples),             Free
                         0805 40 00, 0810 40 10, 0810 40 50, 0810 40 90, 0810 30 90, 0810 20 90, 0810 90 10 and
                         0810 90 90
 52.1260                  Fruit, dried, other than that of heading Nos0801 to 0806; mixtures of nuts or dried          5,5 %
                         fruits of this chapter
             0813 1000   Apricots
 52.1270     0813 40 30   Pears                                                                                        4%
 52.1280     0813 40 50   Pawpaws                                                                                      Free
 52.1290  ex 0813 40 90  Tamarind (pods, pulp)
                          Rose-hip fruit
 52.1300     0814 00 00   Peel of citrus fruit or melons, fresh, frozen, dried or provisionally preserved in brine, in  Free
                          sulphur water or in other preservative solutions
  52.1310    0901 11 00   Coffee, not roasted, not decaffeinated                                                       4,5 %
  52.1320     0901 12 00  Coffee, not roasted, decaffeinated                                                            8,5 %
 ---pagebreak--- 28. 11. 88                      Official Journal of the European Communities                                  No C 302/99
    (1)       (2)                                                  (3)                                              (4)
 52.1330   0901 21 00  Coffee roasted, not decaffeinated                                                        11,5%
 52.1340   0901 22 00  Coffee roasted, decaffeinated                                                            12,5%
 52.1350   0901 30 00  Coffee husks and skins                                                                  7%
 52.1360   090140 00   Coffee substitutes containing coffee                                                    13%
 52.1370   0902 10 00  Green tea (not fermented) in immediate packings of a content not exceeding 3 kg         Free
           0902 30 00  Black tea (fermented) and partly fermented tea, in immediate packings of a content not
                       exceeding 3 kg
 52.1380               Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or 3%
                       of the genus Pimenta
           0904 11 90  Pepper, neither crushed nor ground, other than for industrial use
 52.1390   0904 12 00  Pepper, crushed or ground                                                               4%
 52.1400   0904 20 39  Pimento of the genus Capsicum, neither crushed nor ground, other than for industrial    5%
                       use
 52.1410   0904 20 90  Crushed or ground                                                                       4%
 52.1420   0906        Cinnamon and cinnamon-tree flowers                                                      Free
 52.1430   0907        Cloves (whole fruits, cloves and stems)                                                  10%
 52.1440   0908 10 90  Nutmeg, other                                                                           Free
           0908 20 90  Mace, crushed or ground
 52.1450               Seeds of anise, badian, fennel, coriander, cumin, caraway or juniper                    Free
           0909 10 10  Seeds of anise
 52.1460   0909 10 90  Seeds of badian                                                                         7%
 52.1470   0909 30     Seeds of cumin                                                                           Free
           0909 40     Seeds of caraway
           0909 50     Seeds of fennel or juniper
 52.1480               Ginger, saffron, turmeric (curcuma), thyme, bay leaves, curry and other spices           11%
           091040 13   Thyme neither crushed nor ground, other than wilde thyme
 52.1490   0910 40 19  Thyme crushed or ground                                                                  13%
 52.1500   0910 40 90  Bay leaves                                                                               12%
 52.1510   091091 10   Other spices mixtures, neither crushed nor ground                                        Free
 52.1520   09109190    Crushed or ground                                                                        3%
  52.1530  09109991    Other neither crushed nor ground                                                         Free
  52.1540  091099 99   Crushed or ground                                                                        3%
  52.1550               Flour and meal of the dried leguminous vegetables of heading No 0713, of sago or of     2%
                       roots or tubers of heading No 0714; flour meal and powder of the products of
                       Chapter 8
            1106 10 00  Flour and meal of the dried leguminous vegetables of heading No 0713
 ---pagebreak--- No C 302/100                                   Official Journal of the European Communities                                    28. 11.88
    (1)            (2)                                                           (3)                                             (4)
 52.1560        1106 30 10      Flour, meal and powder of bananas                                                            Free
 52.1570     ex 1106 30 90      Flour, meal and powder of chestnuts                                                          7,5 %
 52.1580    ex 1106 30 90       Other than of chestnuts                                                                      2%
 52.1590         1211 1000      Liquorice roots                                                                              Free
 52.1600        121190 30       Tonquin beans
 52.1610        1212 1091       Locust bean seeds, not decorticated, crushed or ground                                       Free
 52.1620        1212 1099       Other locust bean seeds                                                                      6%
 52.1630         1212 20 00     Seaweeds and other algae                                                                     Free
 52.1640         121230 00      Apricot peach or plum stones and kernels
 52.1650                        Vegetables saps and extracts; pectic substances, pectinates and pectates; agar-agar and      Free
                                other mucilages and thickeners, whether or not modified, derived from vegetable
                                products
                                Vegetable saps and extracts
                 1302 12 00     Of liquorice
                 1302 14 00     Of pyrethrum or of the roots of plants conaining rotenone
                 1302 19 30     Intermixtures of vegetable extracts, for the manufacture of beverages or of food prepar-
                                ations
                 1302 19 91     Other medicinal
 52.1660                        Pectic substances, pectinates and pectates                                                   12%
                 1302 20 10     Dry, excluding apple, pear and quince pectic substances
  52.1670        1302 20 90     Other, excluding apple, pear and quince, pectic substances                                   7%
  52.1680        1302 3100      Agar-agar                                                                                    Free
                 1302 32 10     Mucilages and thickeners, whether or not modified, derived from locust beans, locust
                                bean seeds
  52.1690                       Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil not emulsified or mixed or      Free
                                otherwise prepared
                 1503 00 19     Lard stearin and oleostearin other than for industrial uses
                 1503 00 30     Tallow oil for industrial uses other than the manufacture of foodstuffs for human con-
                                sumption (e)
  52.1700        1503 00 90     Other                                                                                        4%
  52.1710                       Fats and oils and their fractions, of fish or marine mammals, whether or not refined,        Free
                                but not chemically modified
                 1504 10 10     Fish-liver oils and their fractions of a vitamin A content not exceeding 2 500 IU/g
  52.1720    ex 1504 20 10       Fats and oils and their fractions, of fish, other than liver oils; solid fractions in imme-  16%
                                diate packings of a net capacity of 1 kg or less
             ex 1504 20 10      Other                                                                                         11%
  52.1730    ex 1504 30 19       Fats and oils and their fractions, of marine mammals; solid fractions, in immediate          16%
                                 packings of a net capacity of 1 kg or less
              ex 1504 30 19      Other                                                                                        11 %
(e) Entry under this CN code is subject to conditions laid down in the relevant Community provisions.
 ---pagebreak--- 28. 11. 88                                Official Journal of the European Communities                                  No C 302/101
     (1)            (2)                                                          (3)                                          (4)
  52.1740        1505           Wool grease and fatty substances derived therefrom (including lanolin)                    Free
  52.1750        1506           Other animal fats and oils and their fractions, whether or not refined, but not chemical- Free
                                ly modified
  52.1760                       Soya-bean oil and its fractions                                                           2,5 %
                 1507 10 10     Crude oil, whether or not degummed for technical or industrial uses other than the
                                manufacture of foodstuffs for human consumption (e)
  52.1770                       Palm oil and its fractions                                                                2,5 %
                 1511 10 10     Crude oil for technical or industrial uses other than the manufacture of foodstuffs for
                                human consumption (e)
  52.1780        1511 1090      Other                                                                                     4%
  52.1790                       Other                                                                                      16%
                                Solid fractions
                 15119011       In immediate packings of a net capacity of 1 kg or less
  52.1800        151190 19      Other                                                                                     11 %
  52.1810        151190 99      Other                                                                                     12%
  52.1820        1512 11 10     Sunflower-seed or safflower oil and fractions thereof for technical or industrial uses    2,5 %
                                other than the manufacture of foodstuffs for human consumption (e)
  52.1830        151221 10      Cotton-seed oil and its fractions for technical or industrial uses other than the manu-
                                facture of foodstuffs for human consumption (e)
  52.1840                       Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not re-     2,5 %
                                fined, but not chemically modified
                                Crude oil
                 1513 11 10     For technical or industrial uses other than the manufacture of foodstuffs for human
                 151321 10      consumption (e)
                 151321 19
  52.1850        15131191       In immediate packings of a net capacity of 1 kg or less                                    18%
                 15132911
  52.1860        1513 1199      Other                                                                                     7%
                 15132191
  52.1870                       Solid fractions                                                                            16%
                 1513 19 11      In immediate packings of a net capacity of 1 kg or less
                 151329 11
  52.1880        1513 19 19     Other                                                                                      11%
                 1513 29 19
  52.1890                       Other                                                                                     6,5 %
                 1513 1930       For technical or industrial uses other than the manufacture of foodstuffs for human
                 151329 30      consumption (e)
  52.1900        1513 1991       In immediate packings of a net capacity of 1 kg or less                                   18%
                 1513 29 50
  52.1910        1513 1999       Other                                                                                     13%
                 15132991
(e) Entry under this CN code is subject to conditions laid down in the relevant Community provisions.
 ---pagebreak--- No C 302/102                                   Official Journal of the European Communities                                     28. 11.88
     (1)            (2)                                                          (3)                                               (4)
  52.1920        151321 11      Palm kernel oil for technical or industrial uses other than the manufacture of foodstuffs     2,5 %
  52.1930                       for human consumption (e)
                 151321 19      Babassu oil for technical or industrial uses other than the manufacture of foodstuffs for
                                human consumption (e)
  52.1940        151321 30      Other in immediate packings of a net capacity of 1 kg or less                                 18%
  52.1950        15132191       Other palm kernel and coconut oil                                                             7%
  52.1960        15132911       Other solid fractions in immediate packings of a net capacity of 1 kg or less                 16%
  52.1970        15132919       Other                                                                                         11 %
  52.1980        151329 30      Other for technical or industrial uses other than the manufacture of foodstuffs for hu-       6,5 %
                                man consumption (e)
  52.1990        1513 29 50     Other in immediate packings of a net capacity of 1 kg or less                                 18%
  52.2000        15132991       Other palm kernel oil                                                                         13%
  52.2010    ex 1514 10 10      Rape, mustard oil and fractions thereof, for technical or industrial uses other than the      2,5 %
                                manufacture of foodstuffs for human consumption (e)
  52.2020                       Other fixed vegetable fats and oils (including jojoba oil) and their fractions                2,5 %
                 151521 10      Maize (corn) oil and its fractions for technical or industrial uses other than the manu-
                                facture of foodstuffs for human consumption (e)
  52.2030        151530 90      Castor oil and its fractions, other                                                           6%
  52.2040        151540 00      Tung oil and its fractions                                                                    Free
  52.2050        15155011       Sesame oil and its fractions for technical or industrial uses other than the manufacture      2,5 %
                                of foodstuffs for human consumption (e)
  52.2060        151560 90      Jojoba oil and its fractions other than raw oil                                               Free
  52.2070        151590 10      Oiticica oil; myrtle wax and Japan wax; their fractions
  52.2080        151590 40      Other oils and their fractions for technical or industrial uses other than the manufacture    2,5 %
                                of foodstuffs for human consumption (e)
  52.2090        15159051       Other crude oils, solid, in immediate packings of a net capacity of 1 kg or less               18%
  52.2100        15159091       Other, solid, in immediate packings of a net capacity of 1 kg or less
  52.2110                        Animal or vegetable facts and oils and their fractions, partly or wholly hydrogenated,        16%
                                inter-esterified, re-esterified or elaidninized, whether or not refined, but not further pre-
                                pared
                 1516 1010       Animal fats and oils and their fractions, in immediate packings of a net capacity of
                                 1 kg or less
  52.2120        1516 1090       Other                                                                                         11 %
  52.2130        151620 10       Vegetable fats and oils and their fractions                                                   Free
(e) Entry under this CN code is subject to conditions laid down in the relevant Community provisions.
 ---pagebreak--- 28. 11.88                                 Official Journal of the European Communities                                     No C 302/103
     (1)            (2)                                                          (3)                                              (4)
  52.2140         15162091       Vegetable fats and oils and their fractions, in immediate packings of a net capacity of      16%
                                  1 kg or less
  52.2150         151620 99      Other                                                                                        11 %
  52.2160         151790 93      Edible mixtures or preparations of a kind used as mould release preparations                Free
  52.2170         15180010       Linoxyn                                                                                     Free
  52.2180         15180031       Fixed vegetable oils, fluid, mixed, for technical or industrial uses other than the manu-   2,5 %
                                 facture of foodstuffs for human consumption (e), crude
  52.2190                        Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols   Free
                  1519 1100      Stearic acid
  52.2200         1519 1200      Oleic acid                                                                                  3%
  52.2210         1519 1300      Tall oil fatty acids                                                                        Free
                  1519 1900      Other
                  151920 00      Acid oils from refining
  52.2220         151930 00      Industrial fatty alcohols                                                                   5%
  52.2230         1520           Glycerol (glycerine), whether or not pure; glycerol waters and glycerol lyes                Free
  52.2240                        Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti,     Free
                                 whether or not refined or coloured
                  1521 1090      Other than raw
                  152190 10      Spermaceti, whether or not refined or coloured
                  152190 99      Beeswax and other insect waxes, whether or not refined or coloured, other than raw
  52.2250                        Degras; residues resulting from the treatment of fatty substances or animal or vegetable    Free
                                 waxes
                  1522 00 10     Degras
                                 Residues resulting from the treatment of fatty substances or animal or vegetable waxes
                                 Other
                  1522 00 91     Oil foots and dregs; soapstocks
                  1522 00 99     Other
  52.2260                        Other prepared or preserved meat, meat offal or blood                                        14%
                  1602 20 10     Goose or duck liver
  52.2270         1602 4190                                                                                                  8%
                  1602 42 90     Game
                  1602 49 90
  52.2280         1602 50 90      Prepared or preserved bovine tongue                                                         17%
  52.2290     ex 1602 90 31      Game                                                                                         8%
              ex 1602 90 31       Rabbit                                                                                      14%
(e) Entry in this CN code is subject to conditions laid down in the relevant Community provisions.
 ---pagebreak--- No C 302/104                            Official Journal of the European Communities                                 28. 11. 88
   (1)          (2)                                                  (3)                                               (4)
 52.2300  ex 1602 90 71  Other, of sheep                                                                           18%
          ex 1602 90 79
          ex 1602 90 71  Other, of goats                                                                           16%
             1602 90 99  Other                                                                                     16%
 52.2310                 Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates 5%
             1603 00 10  In immediate packings of a net capacity of 1 kg or less
 52.2320     1603 00 30  In immediate packings of a net capacity of more than 1 kg but less than 20 kg             Free
 52.2330                 Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs         4%(**)
             1604 1100   Salmon
 52.2340     1604 13 90  Other (than sardines)                                                                     9%(**)
 52.2350     1604 14 90  Atlantic bonito (Sarda spp.)                                                              I8%(**)
 52.2360     1604 15 10  Mackerel of the species Scomber scombrus and Scomber japonicus                            19%(**)
 52.2370     1604 15 90  Mackerel of the species Scomber australasicus                                             9%(**)
 52.2380     1604 19 10  Salmonidae, other than salmon                                                             4%
 52.2390     1604 19 50  Fish of the species Orcynopsis unicolor                                                   19%(**)
 52.2400     1604 19 91  Fillets, raw, coated with batter or breadcrumbs, deep frozen                              10%(**)
 52.2410     1604 20 10  Of salmon                                                                                 4%(**)
             1604 20 30  Of Salmonidae, other than salmon
 52.2420  ex 1604 20 50  Atlantic bonito (Sarda spp).                                                              18%(**)
 52.2430  ex 1604 20 90  Mackerel of the species Scomber scombrus and Scomber jamonicus and fish of the spe-       19 %(**)
                         cies Orcynopsis unicolor
             1604 20 90  Other, excluding herrings                                                                 9%(**)
 52.2440     1604 30 10  Caviar (sturgeon roe)                                                                     12%(**)
 52.2450     1604 30 90  Caviar substitutes                                                                         14%(**)
 52.2460                 Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved              6%
             1605 10 00  Crab
          ex 1605 20 00  Shrimps and prawns excluding shrimps of the Crangon spp. type
             1605 30 00   Lobster
             1605 40 00  Other crustaceans
          ex 1605 90 10   Molluscs excluding snails other than seasnails
 52.2470      1605 90 90 Other                                                                                      16%
 52.2480      1702 50 00 Chemically pure fructose and maltose                                                      Free
              1702 90 10
 52.2490      1704 10 11  Chewing gum                                                                              2% +
              1704 10 19                                                                                            MOB with
              1704 1091                                                                                            a max of
              1704 10 99                                                                                           23%
 ---pagebreak--- 28. 11. 88                       Official Journal of the European Communities                                       No C 302/105
     (1)        (2)                                                   (3)                                                  (4)
  52.2500     1704 90 10 Liquorice extract containing more than 10% by weight of sucrose but not containing           9%
                         other added substances
  52.2510     1704 90 30 White chocolate                                                                              4% +
                                                                                                                      MOB with
                                                                                                                      a max 27 %
                                                                                                                       + AD S/Z
  52.2520     1704 90 51 Pastes, including marzipan                                                                   6% +
              1704 90 55 Throat pastilles and cough drops                                                             MOB with
              1704 90 61 Sugar-coated (panned) goods                                                                  a max of
              1704 90 65 Gum confectionery and jelly confectionery                                                    27%
              1704 90 71 Boiled sweets whether or not filled                                                           + AD S/Z
              1704 90 75 Toffees, caramels and similar sweets
              1704 90 81 Compressed tablets
              1704 90 99 Other
  52.2530     1803 10    Cocoa paste, whether or not defatted                                                          11 %
' 52.2540     1804       Cocoa butter, fat and oil                                                                    8%
  52.2550     1805       Cocoa powder, not containing added sugar or other sweetening matter                          9%
  52.2560                Chocolate and other food preparations containing cocoa                                       3% +
                                                                                                                      MOB
           ex 1806 10 10 Cocoa powder, not otherwide sweetened than by the addition of sucrose
           ex 1806 10 30
           ex 1806 10 90
  52.2570     1806 20 10 Other preparations in block slabs or bars weighing more than 2 kg or in liquid, paste,       9% +
              1806 20 30 powder granular or other bulk form in containers or immediate packings, of a content         MOB with
              1806 20 50 exceeding 2 kg                                                                               a max of
                                                                                                                      27%
                                                                                                                       + AD S/Z
              1806 31 00
              1806 32 10 Other in blocks, slabs or bars
              1806 32 90
              1806 90 II
              1806 90 19
              1806 90 31 Other
              1806 90 39
              1806 90 50
  52.2580                Food preparations of flour, meal, starch or malt extract, not containing cocoa powder         Free +
                         or containing cocoa powder in a proportion by weight of less than 50 %, not elsewhere         MOB
                         specified or included; food preparations of goods of heading Nos 0401 to 0404, not
                         containing cocoa powder or containing cocoa powder in a proportion by weight of less
                         than 10 %, not elsewhere specified or included
           ex 1901 10 00 Preparations for infant use, put for retail sale, containing malt extract and not less than
                         30 % by weight of reducing sugars (expressed as maltose)
           ex 1901 20 00 Mixes and doughs for the preparation of bakers' wares of heading No 1905
           ex 1901 90 90 Other
           ex 1901 90 90 Other preparations based on flour of leguminous vegetables in the form of sun dried           Free
                         discs of dough known as 'papad'
 ---pagebreak--- No C 302/106                           Official Journal of the European Communities                                28. 11.88
    (1)        (2)                                                 (3)                                               (4)
 52.2590     1903       Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains,    2% +
                        pearls, siftings or similar forms                                                        MOB
 52.2600                Prepared foods obtained by the swelling or roasting of cereals or cereal products (for   Free +
                        example, corn flakes); cereals, other than maize (corn), in grain form, pre-cooked or    MOB
                        otherwise prepared
             1904 10 10 Prepared food obtained by the swelling or roasting of cereals or cereal products
             1904 10 30
             1904 10 90
 52.2610     1904 90 10 Of rice                                                                                  3% +
                                                                                                                 MOB
 52.2620     1904 90 90 Of other cereals                                                                         2% +
                                                                                                                 MOB
 52.2630     1905 10 00 Crispbread                                                                               Free +
                                                                                                                 MOB with
                                                                                                                 a max of
                                                                                                                 24%
                                                                                                                 + AD F/M
 52.2640     1905 20 10 Gingerbread and the like                                                                 Free +
             1905 20 30                                                                                          MOB
             1905 20 90
 52.2650     1905 40 00 Rusks, toasted bread and similar toasted products                                        4% +
                                                                                                                 MOB
 52.2660     1905 90 10 Matzos                                                                                   Free +
                                                                                                                 MOB with
                                                                                                                 a max of
                                                                                                                 20%
                                                                                                                 + AD F/M
 52.2670     1905 90 20 Communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing       Free +
                        wafers, rice paper and similar products                                                  MOB
 52.2680     1905 90 30 Bread                                                                                    4% +
                                                                                                                 MOB
 52.2690                Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vine- 14%
                        gar or acetic acid
             2001 20 00 Onions
 52.2700     200190 50  Mushrooms                                                                                14%
         ex 2001 90 90  Other, excluding 'mixed pickles' and sweet pepper
 52.2710     2001 90 30 Maize                                                                                    3% +
                                                                                                                 MOB
 52.2720  ex 2001 90 90 Palmtree hearts                                                                          7%
 52.2730  ex 2001 90 90 Papaye chutney                                                                           9%
                        Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid    14%
                        Truffles
             2003 20 00
 52.2740                Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen  3% +
                                                                                                                 MOB
             2004 90 10 Maize
 ---pagebreak--- 28. 11. 88                        Official Journal of the European Communities                                    No C 302/107
    (1)         (2)                                                   (3)                                                 (4)
 52.2750   ex 2004 90 30 Sauerkraut                                                                                  15%
           ex 2004 90 30 Capers                                                                                      12%
 52.2760   ex 2004 90 99 Asparagus                                                                                  20%
           ex 2004 90 99 Bamboo shoots                                                                               11%
           ex 2004 90 99 Other including mixtures                                                                    Free
 52.2770                 Other vegetable prepared or preserved otherwise than by vinegar or acetic acid, not         15%
                         frozen
              2005 30 00 Sauerkraut
 52.2780      2005 60 00 Asparagus                                                                                  20%
 52.2790      2005 80 00 Maize                                                                                      3% +
                                                                                                                    MOB
 52.2800      2005 90 30 Capers                                                                                      12%
 52.2810   ex 2005 90 90 Bamboo shoots                                                                               11%
           ex 2005 90 90 Other Moringa oleifera (drumsticks)                                                        Free
 52.2820                 Fruits, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glace or  6% +
                         crystallized)                                                                              AGR
           ex 2006 00 39 Other, with a sugar content exceeding 13 % by weight
                         Fruit falling within heading Nos 0801, 0803, 0804 (except figs and pineapples),
                         0805 40 00, 0807 20 00, 0810 40 10, 0810 40 50, 0810 30 90, 0810 20 90, 0810 40 90,
                         0810 90 10 and 0810 90 90
 52.2830   ex 2006 00 90 Other, than with a sugar content exceeding 13 %                                            6%
                         Fruit falling within heading Nos 0801, 0803, 0804 (except figs and pineapples),
                         0805 90 00, 0807 20 00, 08104010, 08104050, 08103090, 08102090, 08104090,
                         0810 90 10 and 0810 90 90
 52.2840                 Jams, fruit jellies, marmalades, fruit or nut puree and fruit or nut pastes, being cooked   8%
                         preparations, whether or not containing added sugar or other sweetening matter
           ex 2007 10 90 Other
                         Fruit falling within heading Nos 0801, 0803, 0804 (excluding figs and pineapples),
                         0807 20 00, 0810 20 90, 0810 30 90, 0810 40 10, 0810 40 50, 0810 40 90, 0810 90 10 and
                         0810 90 90
 52.2850                 Jams and marmalades of citrus fruit                                                         18% +
           ex 2007 91 10 With a sugar content exceeding 30 % by weight, excluding orange jam and marmalade           AGR
           ex 2007 91 30 With sugar content exceeding 13 % but not exceeding 30 % by weight, excluding orange
                         jam and marmalade
 52.2860   ex 2007 9190  Other, excluding orange jam and marmalade                                                   19%
 52.2870   ex 2007 99 39 With a sugar content exceeding 30 % by weight                                               8% +
                          Fruit falling within heading Nos 0801, 0803, 0804 (except figs and pineapples)             AGR
                         0807 20 00, 0810 20 90, 0810 30 90, 0810 40 10, 0810 40 50, 0810 40 90, 0810 90 10 and
                         0810 90 90
 ---pagebreak--- No C 302/108                         Official Journal of the European Communities                                  28. 11. 88
    (1)       (2)                                                   (3)                                              (4)
 52.2880 ex 2007 99 59 With a sugar content exceeding 13 % but not exceeding 30 % by weight                      8% +
                       Fruit falling within heading Nos 0801, 0803, 0804 (except figs and pineapples),           AGR
                       0807 20 00, 0810 20 90, 0810 30 90, 0810 40 10, 0810 40 50, 0810 40 90, 0810 90 10 and
                       0810 90 90
 52.2890 ex 2007 99 90 Other                                                                                     8%
                       Fruit falling within heading Nos 0801, 0803, 0804 (excluding figs and pineapples),
                       0807 20 00, 0810 20 90, 0810 30 90, 0810 40 10, 0810 40 50, 0810 40 90, 0810 90 10 and
                       0810 90 90
 52.2900               Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or 6%
                       not containing added sugar or other sweetening matter or spirit, not elsewhere specified
                       or included
            2008 1191  Ground-nuts
            2008 11 99 Other, including mixtures in immediate packings of a net content exceeding 1 kg
         ex 2008 19 10
 52.2910 ex 2008 19 10 Other including mixtures in immediate packings of a net content exceeding 1 kg            12%(*)
                       Almonds, walnuts and hazelnuts
 52.2920 ex 2008 19 90 Other, in immediate packings of a net content not exceeding 1 kg                          11,5%(*)
                       Almonds, walnuts and hazelnuts
         ex 2008 19 90 Other, in immediate packings of a net content not exceeding 1 kg                          8%
 52.2930    2008 20 11 Pineapples, in immediate packings of a net capacity                                       10% +
                       Of 1 kg or more, with a sugar content exceeding 17 % by weight                            AGR
 52.2940    2008 20 19 Other                                                                                     10%
 52.2950    2008 20 31 Of 1 kg or less, with a sugar content exceeding 19 % by weight                            10% +
                                                                                                                 AGR
 52.2960    2008 20 39 Other                                                                                     10%
 52.2970    2008 30 11 Citrus fruit containing added spirit, with a sugar content exceeding 9 % by weight        25 % +
            2008 30 19                                                                                           AGRor
                                                                                                                 ADS/Z
 52.2980    2008 30 31 Other Citrus fruit                                                                        25%
            2008 30 39
 52.2990    2008 30 51 Containing added sugar, in immediate packings of a net capacity of more than 1 kg         9% +
                       Grapefruit segments                                                                       ADS/Z
 52.3000    2008 30 55 Mandarins (including tangerines and satsumas); Clementines, wilkings and other simi-      19% +
                       lar citrus hybrids                                                                        AGRor
                                                                                                                 ADS/Z
 52.3010    2008 30 71 Containing added sugar, in immediate packings of a net capacity of 1 kg or less           9% +
                       Grapefruit segments                                                                       ADS/Z
 52.3020    2008 30 75 Mandarins (including tangerines and satsumas), Clementines wilkings and other similar     18% +
                       citrus hybrids                                                                            ADS/Z
 ---pagebreak--- 28. 11. 88                        Official Journal of the European Communities                                    No C 302/109
    (1)          (2)                                                  (3)                                                (4)
 52.3030     2008 40 11   Pears with a sugar content exceeding 13 % by weight                                       25 % +
             2008 40 19                                                                                             AGRor
             2008 40 31                                                                                             ADS/Z
 52.3040     2008 40 21   Pears, other                                                                              25%
             2008 40 29
             2008 40 30
 52.3050     2008 50 11   Apricots with a sugar content exceeding 13 % by weight                                    25 % +
             2008 50 19                                                                                             AGRor
             2008 50 51                                                                                             ADS/Z
 52.3060     2008 50 31   Apricots, other                                                                           25%
              2008 50 39
             2008 50 59
 52.3070      2008 70 11  Peaches with a sugar content exceeding 13 % by weight                                     25 % +
              2008 70 19                                                                                             AGRor
             2008 70 51                                                                                              ADS/Z
 52.3080      2008 70 31  Peaches, other                                                                             25%
              2008 70 39
              2008 70 59
 52.3090      2008 80 11  Strawberries                                                                               25 % +
              2008 80 19                                                                                             AGRor
                                                                                                                     ADS/Z
 52.3100      2008 80 31  Strawberries                                                                               25%
              2008 80 39
 52.3110      2008 9100   Palmtree hearts                                                                            7%
 52.3120      2008 92 11  Mixtures                                                                                   25 % +
              2008 92 19                                                                                             AGRor
                                                                                                                     ADS/Z
 52.3130      2008 92 31  Mixtures                                                                                   25%
              2008 92 39
  52.3140  ex 2008 92 50  Mixtures of two or more fruits falling within heading Nos 0801, 0803, 0804 (except         9% +
                          figs), 0807 20 00, 0810 40 10, 0810 40 50, 0810 30 90, 0810 20 90, 0810 40 90, 0810 90 10  ADS/Z
                          and 0810 90 90
  52.3150  ex 2008 92 71  Mixtures of two or more fruits falling within heading Nos 0801, 0803, 0804 (except         7% +
                          figs), 0807 20 00, 08104010, 08104050, 08103090, 08102090, 08104090, 08109010              ADS/Z
                          and 0810 90 90
  52.3160  ex 2008 92 91  Mixtures of two or more fruits falling within headings Nos 0801, 0803, 0804 (except        9%
                          figs), 0807 20 00, 0810 40 10, 0810 40 50, 0810 30 90, 0810 20 90, 0810 40 90, 0810 90 10
                          and 0810 90 90
  52.3170  ex 2008 92 99  Mixtures of two or more fruits falling within heading Nos 0801, 0803, 0804 (except          10%
                          figs), 0807 20 00, 0810 40 10, 0810 40 50, 0810 20 90, 0810 30 90, 0810 40 90, 0810 90 10
                          and 0810 90 90
  52.3180      2008 99 11 Ginger                                                                                      10%
               2008 99 19
  52.3190      2008 99 21 Grapes, with a sugar content exceeding 13 % by weight                                       25 % +
                                                                                                                      AGR
 ---pagebreak--- No C 302/110                           Official Journal of the European Communities                                28. 11.88
    (1)        (2)                                                  (3)                                              (4)
 52.3200     2008 99 20 Other grapes                                                                             25%
 52.3210     2008 99 31 Other fruits, with a sugar content exceeding 9 % by weight                               25 % +
             2008 99 33                                                                                          AGRor
                                                                                                                 ADS/Z
 52.3220     2008 99 35 Other containing added spirit                                                            25%
             2008 99 39
 52.3230     2008 99 43 Grapes, in immediate packings of a net content exceeding 1 kg                            18% +
                                                                                                                 ADS/Z
 52.3240 ex 2008 99 49  Other, not containing added spirit                                                       6% +
                        Fruit falling within heading Nos 0801, 0803, 0804 (except figs), 0807 20 00, 0810 40 10, ADS/Z
                        0810 40 50, 0810 30 90, 0810 20 90, 0810 40 90, 0810 90 10 and 0810 90 90
 52.3250 ex 2008 99 49  Tamarind (pods, pulps)                                                                   7% +
                                                                                                                 ADS/Z
 52.3260     2008 99 53 Grapes                                                                                   19% +
                                                                                                                 ADS/Z
 52.3270 ex 2008 99 85  Maize                                                                                    3% +
                                                                                                                 MOB
 52.3280 ex 2008 99 99  Fruit falling within heading Nos 0801, 0803, 0804 (except figs), 0807 20 00, 0810 40 10, 6%
                        0810 40 50, 0810 30 90, 0810 20 90, 0810 40 90, 0810 90 10 and 0810 90 90
 52.3290                Fruit juices (including grape must) and vegetable juices, unfermented and not contain-   28 % +
                        ing added spirit, whether or not containing added sugar or other sweetening matter       AGR
             2009 20 11 Grapefruit juices
 52.3300     2009 20 19 Grapefruit juice                                                                         28%
 52.3310     2009 20 91 Grapefruit juice                                                                         7%
             2009 20 99
 52.3320 ex 2009 30 31  Citrus fruit juices (excluding lemon juices) containing added sugar                      13%(*)
         ex 2009 30 39  Citrus fruit juices (excluding lemon juices) not containing added sugar
 52.3330     2009 30 59 Lemon juice, not containing added sugar                                                  13%
 52.3340     2009 30 91 Other citrus fruit juices                                                                14%(*)
                        With an added sugar content exceeding 30 % by weight
             2009 30 95 With an added sugar content not exceeding 30 % by weight
 52.3350     2009 30 99 Not containing added sugar                                                               15%(*)
 52.3360     2009 40 30 Pineapple juice                                                                          17%
 52.3370     2009 40 91 Pineapple juice                                                                          17% +
                                                                                                                 AGR
 52.3380     2009 40 93 With an added sugar content not exceeding 30 % by weight                                  17%(*)
          ex 2009 40 99 Pineapple juice not containing added sugar
 ---pagebreak--- 28. 11. 88                         Official Journal of the European Communities                                       No C 302/111
    (1)          (2)                                                   (3)                                                   (4)
 52.3390   ex 2009 80 31  Other fruit falling within heading Nos 0801, 0803, 0804 (excluding figs and pineap-            8% +
                          ples), 0807 20 00, 0810 20 90, 0810 30 90, 0810 40 10, 0810 40 50, 0810 40 90, 0810 90 10      AGR
                          and 0810 90 90
 52.3400   ex 2009 80 39  Date juice                                                                                     Free
           ex 2009 80 39  Fruit falling within heading Nos 0801, 0803, 0804 (except dates and figs), 0807 20 00,         8%
                          0810 40 10, 0810 40 50, 0810 30 90, 0810 20 90, 0810 40 90, 0810 90 10 and 0810 90 90
 52.3410   ex 2009 80 80  Fruit falling within heading Nos 0801, 0803, 0804 (excluding figs), 0807 20 00,                8%
                          0810 20 90, 0810 30 90, 0810 40 10, 0810 40 50, 0810 40 90, 0810 90 10 and 0810 90 90
           ex 2009 80 80  Other fruit and vegetable juices, containing added sugar, excluding apricot and peach          17%
                          juice
 52.3420   ex 2009 80 91  Other fruit and vegetable juices with an added sugar content exceeding 30 % by weight          8% +
                          Fruit falling within heading Nos 0801, 0803, 0804 (excluding figs), 0807 20 00,                AGR
                          0810 20 90, 0810 30 90, 0810 40 10, 0810 40 50, 0810 40 90, 0810 90 10 and 0810 90 90
           ex 2009 80 91  Other, excluding apricot and peach juices                                                      17% +
                                                                                                                         AGR
 52.3430   ex 2009 80 93   Other fruit and vegetable juices with an added sugar content of 30 % or less, by weight       8%
                           Fruit falling within heading Nos 0801, 0803, 0804 (excluding figs), 0807 20 00,
                          0810 20 90, 0810 30 90, 0810 40 10, 0810 40 50, 0810 40 90, 0810 90 10 and 0810 90 90
           ex 2009 80 93   Other, excluding apricot and peach juices                                                     17%
 52.3440       2009 80 95  Other fruit and vegetable juices, not containing added sugar                                  8%
           ex 2009 80 99   Of fruit falling within heading Nos 0801, 0803, 0804 (excluding figs), 0807 20 00,
                           0810 20 90, 0810 30 90, 0810 40 10, 0810 40 50, 0810 40 90, 0810 90 10 and 0810 90 90
           ex 2009 80 99   Other, excluding apricot and peach juices                                                     18%
 52.3450   ex 2009 90 21   Mixtures of juices of a value not exceeding 30 ECU per 100 kg net weight                      8% +
                           Fruit falling within heading Nos 0801, 0803, 0804 (excluding figs and pineapples),            AGR
                           0807 20 00, 0810 20 90, 0810 30 90, 0810 40 10, 0810 40 50, 0810 40 90, 0810 90 10 and
                           0810 90 90
  52.3460   ex 2009 90 51  Mixtures of juices of a value exceeding 30 ECU per 100 kg net weight, excluding mix-           17%(*)
                           tures containing, either separately or together, over 25 % of grape, citrus fruit, pineap-
                           ple, apple, pear apple, pear, tomato, apricot or peach juice containing added sugar
  52.3470   ex 2009 90 59  Other                                                                                          18%(*)
  52.3480   ex 2009 90 91  Mixtures of juices                                                                             17% +
                           Of a value not exceeding 30 ECU per 100 kg net weight, excluding mixtures contain-             AGR(*)
                           ing, either separately or together, over 25 % of grape, citrus fruit, pineapple, apple, pear,
                           tomato, apricot or peach juice with an added sugar content exceeding 30 % by weight
 ---pagebreak--- No C 302/112                         Official Journal of the European Communities                                  28. 11.88
    (1)        (2)                                                  (3)                                               (4)
 52.3490 ex 2009 90 93  With an added sugar content not exceeding 30 % by weight                                 17%(*)
 52.3500 ex 2009 90 99  Not containing added sugar                                                               18%(*)
 52.3510               Extracts, essences and concentrates, of coffee, tea or mate and preparations with a       9%
                       basis of these products or with a basis of coffee, tea or mate; roasted chicory and other
                       roasted coffee substitutes, and extracts, essences and concentrates thereof
         ex2101 1011   Essences of coffee
         ex2101 10 19
 52.3520 ex 2101 20 10 Extracts, essences or concentrates of tea or mate and preparations with a basis of those  Free
                       extracts, essences or concentrates
 52.3530    210130 19  Roasted chicory and other roasted coffee substitutes                                      2% +
                       Other                                                                                     MOB
            210130 99  Extracts, essences and concentrates of roasted chicory and other roasted coffee substi-
                       tutes
                       Other
 52.3540               Yeasts (active or inactive), other single-cell micro-organisms, dead (but not including   8%
                       vaccines of heading No 3002); prepared baking powders
            2102 10 10 Culture yeast
 52.3550    2102 1031  Bakers' yeast                                                                             4% +
            2102 10 39                                                                                           MOB
 52.3560    2102 1090  Other yeast                                                                               10%
 52.3570    2102 20 11 Inactive yeasts                                                                           6%
                       In tablet, cube or similar form, or in immediate packings of a net capacity of 1 kg or
                       less
 52.3580    2102 20 19 Other                                                                                     Free
            2102 20 90
 52.3590    2102 30 00 Prepared baking powder                                                                    3%
 52.3600               Sauces and preparations thereof; mixed condiments and mixed seasoning, mustard            5%
                       flour and meal and prepared mustard
         ex 2103 10 00 Soya sauce not with a vegetable oil basis
52.3610  ex 2103 20 00 Sauces with a basis of tomato puree                                                       6%
52.3620     2103 30 10 Mustard flour                                                                             Free
 52.3630    2103 30 90 Prepared mustard                                                                          7%
52.3640  ex 2103 90 90 Products with a tomato ketchup basis
         ex 2103 90 90 Other, excluding sauces with a vegetable oil basis                                        5%
52.3650  ex 2104 10 00 Soups and broths, in liquid, solid or powder form                                         11 %
52.3660     2104 20 00 Homogenized composite food preparations                                                   17%
52.3670  ex 2106 90 91 Dried plasma, obtained from the fresh blood of cattle added to citric sodium, contain-    Free
                       ing 73,3 % or more but less than 90 % by weight of proteins calculated on the dry prod-
                       ucts
52.3680     2201 10 00 Mineral waters and aerated waters                                                         Free
 ---pagebreak--- 28.11.88                                 Official Journal of the European Communities                                    No C 302/113
    (1)             (2)                                                      (3)                                                (4)
 52.3690         2202 10 00      Waters including mineral waters and aerated waters, containing added sugar or other       6%
                                 sweetening matter or flavoured
                 2202 90 10      Non-alcoholic beverages, not including fruit or vegetable juices of heading No 2009
 52.3700         2203            Beer made from malt                                                                        14%
 52.3710     ex 2208 90 51       Other spirituous beverages in containers holding two litres or less                        1,30 ECU
 52.3720     ex 2208 90 53       Tequila, Pisco and Singani                                                                per hi
                                                                                                                           per % vol
                                                                                                                           of alcohol
                                                                                                                            + 5 ECU
                                                                                                                           per hi
 52.3730         2301 20 00      Flours, meals and pellets, of fish or of crustaceans, molluscs or other aquatic inverte-  Free(**)
                                 brates
 52.3740         2302 50 00      Bran, sharps and other residues, of leguminous vegetables                                 3%
 52.3750                         Vegetable materials and vegetable waste, vegetable residues and by-products; whether      Free
                                 or not in the form of pellets, of a kind used in animal feeding, not elsewhere specified
                                 or included
                 2308 90 90      Other
 52.3760                         Preparation of a kind used in animal feeding                                              3%
                 2309 10 90      Other dog or cat food
 52.3770         2309 90 10      Fish or marine mammal solubles                                                            Free
 52.3780         2309 90 99      Other                                                                                     3%
 52.3790         2402 10 10      Cigars, cheroots and cigarillos                                                           34 % (*)
 52.3800         2402 20 00      Cigarettes                                                                                65 % (*)
 52.3810         2403 10 00      Smoking tobacco                                                                           85 % (*)
 52.3820         2403 9100       'Homogenized' or 'reconstituted' tobacco                                                   18%(*)
 52.3830         2403 99 10      Chewing tobacco and snuff                                                                 45 % (*)
 52.3840         2403 99 90      Other                                                                                      18%(*)
Abbreviations:
AD F/M         Additional levy on flour.
AD S/Z         Additional levy on sugar.
AGR        : Levy.
MOB            Variable component.
 ---pagebreak---  No C 302/114                              Official Journal of the European Communities                                              28. 11.88
                                                                 ANNEX III
                           List of developing countries and territories enjoying generalized tariff preferences (')
                                                   A. INDEPENDENT COUNTRIES
       048  Yugoslavia                               432  Nicaragua                                   608 Syria
       066  Romania                                  436  Costa Rica                                  612 Iraq
        204 Morocco                                  442  Panama                                      616 Iran
        208 Algeria                                  448  Cuba                                        628 Jordan
       212  Tunisia                                  449  St Christopher and Nevis                    632 Saudi Arabia
       216  Libya                                    453  Bahamas                                     636 Kuwait
       220  Egypt                                    456  Dominican Republic                          640 Bahrain
       248  Senegal                                  459  Antigua and Barbuda                         644 Qatar
       268  Liberia                                  460  Dominica                                    647 United Arab Emirates
       272  Ivory Coast                              464  Jamaica                                     649 Oman
       276  Ghana                                    465  St Lucia                                    662 Pakistan
       288  Nigeria                                  467  St Vincent                                  664 India
       302  Cameroon                                 469  Barbados                                    669 Sri Lanka
       314  Gabon                                    472  Trinidad and Tobago                         680 Thailand
       318  Congo                                    473  Grenada                                     690 Vietnam
       322  Zaire                                    480  Colombia                                    696 Kampuchea (Cambodia)
       330  Angola                                   484  Venezuela                                   700 Indonesia
       346  Kenya                                    488  Guyana                                      701 Malaysia
       366  Mozambique                               492  Surinam                                     703 Brunei Darussalam
       370  Madagascar                               500  Ecuador                                     706 Singapore
       373  Mauritius                                504  Peru                                        708 Philippines
       378  Zambia                                   508  Brazil                                      720 China
       382  Zimbabwe                                 512  Chile                                       728 South Korea
       393  Swaziland                                516  Bolivia                                     801 Papua New Guinea
       412  Mexico                                   520  Paraguay                                    803 Nauru
       416  Guatemala                                524  Uruguay                                     806 Solomon Islands
       421  Belize                                   528  Argentina                                   815 Fiji
       424  Honduras                                 600  Cyprus                                      816 Vanuatu
       428  El Salvador                              604  Lebanon
(') The code number preceding the name of each beneficiary country or territory is that given in 'Geonomenclature' (Regulation (EEC) No 3639/86
    (OJ No L 336, 29. 11. 1986, p. 46)).
 ---pagebreak--- 28. 11. 88                              Official Journal of the European Communities                                      No C 302/115
                                              B. COUNTRIES AND TERRITORIES
               dependent or administered, or for whose external relations Member States of the Community or third
                                              countries are wholly or partly responsible
           044  Gibraltar
           329  St Helena and St Helena dependencies
           357  British Indian Ocean Territory
           377   Mayotte
           406  Greenland
           408  St Pierre and Miquelon
           413   Bermuda
           446  Anguilla
           454  Turks and Caicos Islands
           457  Virgin Islands of the United States
           461  British Virgin Islands and Montserrat
           463  Cayman Islands
           474  Aruba
           478  Netherlands Antilles
           529   Falkland Islands and Falkland dependencies
           740   Hong Kong
           743   Macao
           802  Australian Oceania (Christmas Island, Cocos (Keeling) Islands, Heard Island and McDonald
                 Islands, Norfolk Island)
           808   American Oceania (')
           809   New Caledonia and dependencies
           811   Wallis and Futuna Islands
           813   Pitcairn
           814   New Zealand Oceania (Tokelau and Niue Islands; Cook Islands)
           822   French Polynesia
           890   Polar regions (French Southern and Antarctic Territories, Australian Antarctic Territories, British
                 Antarctic Territories)
            Note: The above lists may be amended subsequently to take account of changes in the international
                   status of countries or territories.
            (') American Oceania includes: Guam, American Samoa (including Swain's Island), Midway Islands, Johnston and
                Sand Islands, Wake Island and the Trust Territory of the Pacific Islands (the Caroline, Marianas and Marshall
                Islands).
 ---pagebreak--- No C 302/116                                     Official Journal of the European Communities                                             28. 11.88
                                                                     ANNEX IV
                                                 List of products mentioned in Article 1 (1) (a) (b)
     Order              CN-code                                                         Description
       No
       (I)                 (2)                                                               (3)
   57.0010            0101                  Live horses, asses, mules and hinnies
   57.0020            0104 20 10            Goats, pure breeding animals (c)
   57.0030            0106                  Other live animals
                                            Meat of swine, fresh, chilled or frozen
   57.0040            0203 11 90
                      0203 12 90
                      0203 19 90
                      0203 21 90            Other than of domestic swine
                      0203 22 90
                      0203 29 90
   57.0050            0205                  Meat of horses, asses, mules or hinnies, fresh, chilled or frozen
                                            Edible offal, fresh, chilled or frozen:
   57.0060            0206 10 91
                      0206 10 99
                      0206 21 00            Of bovine animals
                      0206 22 90
                      0206 29 99
   57.0070            0206 30 90
                      0206 4199             Of swine, other than domestic swine
                      0206 49 99
   57.0080            0206 80 91            Of horses, asses, mules or hinnies
                      0206 90 91
   57.0090            0206 80 99            Of sheep and goats
                      0206 90 99
   57.0100            0208                  Other meat and edible meat-offal, fresh, chilled or frozen
                                            Meat and edible meat offal, salted, in brine, dried or smoked
   57.0110            0210 11 90
                      0210 12 90            Of swine, other than domestic swine
                      0210 19 90
   57.0120            021090 10             Of horesemat
                      0210 90 20            Other meat
   57.0130            0210 90 49            Offal of bovine animals
   57.0140            0210 90 60            Offal of sheep and goats
    57.0150            0210 90 80           Other offal
    57.0160            CHAPTER 3            FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTE-
                                            BRATES
(a) Notwithstanding the rules for the interpretation of the combined nomenclature, the wording for the designation of the products is to be considered
     as having no more than an indicative value, the preferential scheme being determined, within the context of this Annex, by the application of the
     CN code. Where ex CN codes positions are indicated, the preferential scheme is to be determined by application of the CN code and correspond-
     ing description taken together.
(b) Agricultural products qualifying under the ordinary arrangements for exemption or total temporary suspension of the Common Customs Tariff are
     only taken entries.
(c) Entry under this CN code is subject to conditions laid down in the relevant Community provisions.
 ---pagebreak--- 28. 11.88                  Official Journal of the European Communities                                      No C 302/117
      (I)            (2)                                                  (3)
   57.0170    0403 10 51    Buttermilk, curdled milk and cream, yogurt, kephir and other fermentated or acidified milk
              0403 10 53    and cream, whether or not concentrated or containing added sugar or other sweetening mat-
               0403 10 59   ter, flavoured or containing added fruit, nuts or cocoa
               0403 10 91
               0403 10 93
               0403 10 99
               0403 90 71
               0403 90 73
               0403 90 79
               0403 90 91
               0403 90 93
               0403 90 99
                            Bird's eggs, in shell, fresh, preserved or cooked:
   57.0180     0407 00 90   Other than poultry eggs
   57.0190     0409         Natural honey
   57.0200     0410         Edible products of animal origin, not elsewhere specified or included
   57.0210     CHAPTER 5    PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUD-
                            ED
   57.0220     CHAPTER 6    LIVE TREES AND OTHER PLANTS, BULBS, ROOTS AND THE LIKE; CUT
                            FLOWERS AND ORNAMENTAL FOLIAGE
   57.0230     0701          Potatoes, fresh or chilled
   57.0240     0706 90 30    Horse-radish (cochlearia armoracia)
   57.0250     0708          Leguminous vegetables, shelled or unshelled, fresh or chilled
                             Other vegetables, fresh or chilled
   57.0260  ex 0709 20 00    Asparagus, from 1 October to 31 January
               0709 30 00    Aubergines (egg-plants)
               0709 40 00    Celery, other than celeriac
               0709 60 10    Sweet peppers
               0709 60 99    Other
               0709 90 70    Courgettes
               0709 90 90    Other
   57.0270     0710          Vegetables (uncooked or cooked by steaming or boiling in water), frozen
               all codes
               except
               0710 80 10
   57.0280     0711          Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur
                all codes    water or in other preservatives solutions), but unsuitable in that state for immediate consump-
               except        tion
               0711 20 10
                0711 20 90
                             Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared
    57.0290     0712 10 00   Potatoes
                0712 20 00   Onions
                0712 30 00   Mushrooms and truffles
                0712 90 30   Tomatoes
                0712 90 50   Carrots
            ex 0712 90 90    Other, excluding olives
    57.0300     0713          Dried leguminous vegetables, shelled, whether or not skinned or split
 ---pagebreak--- No C 302/118                                    Official Journal of the European Communities                                     28. 11. 88
      (1)                (2)                                                              (3)
                                           Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers
                                           with high starch or inulin content, fresh or dried, whether or not sliced or in the form of pel-
                                           lets; sago pith
   57.0310      ex 0714 20 00              Sweet potatoes for huma consumption (c)
   57.0320          0714 90 90             Other
   57.0330          0801 10 10             Dessicated coconut
   57.0340          0801 10 90             Other coconuts
   57.0350          0801 20 00             Brazil nuts
   57.0360          0801 30 00             Cashew nuts
                                           Other nuts, fresh or dried, whether or not shelled or peeled
   57.0370          0802 50 00             Pistachios
                    0802 90 10             Pecans
                    0802 90 30             Areca (or betel) and cola
                    0802 90 90             Other
   57.0380          0803 00 90             Bananas, including plantains, dried
                                           Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried
   57.0390          0804 10 00             Dates
   57.0400          0804 20 90             Dried figs
   57.0410          0804 30 00             Pineapples
   57.0420          0804 40 10             Avocados, from 1 December to 31 May
   57.0430          0804 40 90             Avocados, from 1 June to 30 November
   57.0440          0804 50 00             Guavas, mangoes and mangosteens
                                           Citrus fruit, fresh or dried
   57.0450      ex 0805 20 10              Clementines
                ex 0805 20 30              Monreales and satsumas, from 15 May to 15 September
                ex 0805 20 50              Mandarins and wilkings, from 15 May to 15 September
                 ex 0805 20 70             Tangerines
                 ex 0805 20 90             Other
                    0805 30 90              Limes
                    0805 40 00             Grapefruit
                    0805 90 00             Other
   57.0460          0806 20                 Dried grapes
                                            Melons (including watermelons) and papaws (papayas), fresh
   57.0470          0807 10 10              Watermelons
                    0807 10 90              Other
                    0807 20 00              Papaws (papayas)
   57.0480          0809 40 90              Sloes, fresh
    57.0490          0810 20 90
                     081030 90
                     0810 40 30
                     0810 40 50             Other fruit, fresh
                     0810 40 90
                     081090 10
                     0810 90 90
    57.0500          0811                   Fruit and nuts, uncooked or cooked by steaming or boilling in water, frozen, whether or not
                                            containing added sugar or other sweetening matter
    57.0510          0812                   Fruit and nuts, provisionally preserved (for example, by sulphur dioxide gas, in brine, in sul-
                                            phur water or in other preservative solutions), but unsuitable in that state for immediate con-
                                            sumption
(c) Entry under this CN code is subject to conditions laid down in the relevant Community provisions.
 ---pagebreak--- 28. 11.88                                Official Journal of the European Communities                                       No C 302/119
      (1)                (2)                                                               (3)
   57.0520          0813                    Fruit, dried, other than that of heading Nos 0801 to 0806; mixtures of nuts or dried fruit of
                    except                 this chapter
                    0813 50 30
                    0813 5091
                    0813 50 99
   57.0530          0814                    Peel of citrus fruit or melons (including watermelons), fresh, frozen, dried or provisionally
                                            preserved in brine, in sulphur water or in other preservative solutions
   57.0540          CHAPTER 9              COFFEE, TEA, MATE AND SPICES
                                            Rice
   57.0550           1006 10 10             For sowing (c)
   57.0560           1105                   Flour, meal and flakes of potatoes
                                            Flour and meal of dried leguminous vegetables of heading No 0713, of sago or of roots or
                                           tubers of heading No 0714; flour, meal and powder of products of Chapter 8
   57.0570           1106 10 10             Flour and meal of dried leguminous vegetables of heading No 0713
                     1106 30 10             Flour, meal and powder of the products of chapter 8
                     1106 30 90
   57.0580           1108 20 00             Inulin
   57.0590       ex CHAPTER 12              OIL SEEDS AND OLEAGINOUS FURITS; MISCELLANEOUS GRAINS, SEEDS
                                            AND FRUIT; INDUSTRIAL AND MEDICINAL PLANTS; STRAW AND FOD-
                                            DER; EXCLUDING SUGAR BEET AND SUGAR CANE FALLING WITHIN
                                            CODE NOS 1212 91 AND 1212 92 00
   57.0600           CHAPTER 13             LAC; GUMS, RESINS AND OTHER VEGETABLE SAPS AND EXTRACTS
   57.0610           CHAPTER 14             VEGETABLE PLAITING MATERIALS; VEGETABLE                            PRODUCTS      NOT ELSE-
                                            WHERE SPECIFIED OR INCLUDED
   57.0620           1502                   Fats of bovine animals, sheep or goats, raw or rendered, whether or not pressed or solvent-ex-
                                            tracted
   57.0630           1503                   Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified or mixed or other-
                                            wise prepared
   57.0640           1504                   Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not
                     except                 chemically modified
                     code
                     1504 30 11
   57.0650           1505                   Wool grease and fatty substances derived therefrom (including lanolin)
   57.0660           1506                   Other animal fats and oils and their fractions, whether or not refined, but not chemically
                                            modified
                                            Soya-bean oil and its fractions, whether or not refined, but not chemically modified
   57.0670           1507 10 10             For technical or industrial uses other than for the manufacture of foodstuffs for human con-
                     1507 1090              sumption
                     1507 90 90
    57.0680          1508                   Ground-nut oil and its fractions, whether or not refined, but not chemically modified
(c) Entry under this CN code is subject to conditions laid down in the relevant Community provisions.
 ---pagebreak--- No C 302/120                 Official Journal of the European Communities                                       28. 11.88
     (1)          (2)                                                  (3)
  57.0690    1511       Palm oil and its fractions, whether or not refined, but not chemically modified
  57.0700    1512       Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but
                        not chemically modified
  57.0710    1513       Coconut (copra), palm kernel or babassu oil or fractions thereof, whether or not refined, but
                        not chemically modified
  57.0720    1514       Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically
                        modified
  57.0730    1515       Other fixed vegetable fats and oils (including jojoba oil) and their fractions whether or not
                        refined, but not chemically modified
  57.0740    1516       Animal and vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-
                        esterified, re-esterified or elaidinized, whether or not refined, but not further prepared
  57.0750    1517       Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions
                        of different fats and oils of this chapter, other than edible fats or oils or their fractions of
                        heading No 1516
  57.0760    1518       Animal or vegetable fats and oils and their fractions, boiled, oxidized, deshydrated, sulphur-
                        ized, blown, polymerized by heat in vacuum or in inert gas or otherwise chemically modified,
                        exluding those of heading No 1516; 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
  57.0770    1519       Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols
  57.0780    1520       Glycerol (glycerine), whether or not pure; glycerol waters and glycerol lyes
  57.0790    1521       Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti,
                        whether or not refined or coloured
                        Degras; residues resulting from the treatment of fatty substances or animal or vegetable
                        waxes
  57.0800    1522 00 10 Degras
             1522 00 91 Oil foots and dregs; soapstocks
             1522 00 99 Other
                        Other prepared or preserved meat, meat offal or blood
  57.0810    1602 20 10 Gosse or duck liver
             1602 4190  Of swine, other than of domestic swine
             1602 42 90
             1602 49 90
             1602 50 90 Of bovine animals
             1602 90 31 Of game or rabbit
             1602 90 69
             1602 90 79 Of sheep or goats
             1602 90 99
  57.0820    1603        Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates
  57.0830    1604        Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs
  57.0840    1605       Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved
  57.0850    1702 50 00 Chemically pure fructose
 ---pagebreak--- 28. 11.88                Official Journal of the European Communities                                       No C 302/121
      (1)          (2)                                                   (3)
   57.0860    1702 90 10  Chemically pure maltose
   57.0870    1704        Sugar confectionery (including white chocolate), not containing cocoa
   57.0880    CHAPTER 18  COCOA AND COCOA PREPARATIONS
   57.0890    CHAPTER 19  PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK, PASTRYCOOKS'
                          PRODUCTS
   57.0900    CHAPTER 20  PREPARATIONS          OF VEGETABLES, FRUIT,               NUTS OR OTHER             PARTS OF
                          PLANTS
   57.0910 ex CHAPTER 21  MISCELLANEOUS EDIBLE PREPARATIONS, EXLUDING SUGARSYRUPS FALL-
                          ING WITHIN CODE NOS 2106 90 30, 2106 90 51, 2106 90 55 AND 2106 90 59
   57.0920 ex CHAPTER 22  BEVERAGES, SPIRITS, AND VINEGAR, EXCLUDING PRODUCTS FALLING
                          WITHIN CODE NOS 2204 10 11 TO 2204 30 10, 2206 00 10, 2208 40 10, 2208 40 90,
                          2208 90 11 AND 2208 90 19
   57.0930    2301        Flours, meals and pellets, of meat or meat offal of fish or of crustaceans, molluscs or other
                          aquatic invertebrates, unfit for human consumption; greaves
                          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
   57.0940    2302 50 00  Of leguminous plants
                          Vegetable materials and vegetable waste, vegetable residues and byproducts, whether or not
                          in the form of pellets, of a kind used in animal feeding, not elsewhere specified or included
   57.0950    2308 90 90  Other
                          Preparations of a kind used in animal feeding
   57.0960    2309 10 90
              2309 90 10  Fish or marine mammal solubles
              2309 90 91  Beet-pulp with added molasses
              2309 90 99  Other
   57.0970    2402        Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes
   57.0980    2403        Other manufactured tobacco and manufactured tobacco substituties; 'homogenized' or 're-
                          constituted' tobacco; tobacco extracts and essences
 ---pagebreak--- No C 302/122               Official Journal of the European Communities                        28. 11.88
                                               ANNEX V
                              List of least-developed developing countries
             224 Sudan                                         350 Uganda
             228 Mauritania                                    352 Tanzania
             232 Mali                                          355 Seychelles and dependencies
             236 Burkina Faso                                  375 Comoros
             240 Niger                                         386 Malawi
             244 Chad                                          391 Botswana
             247 Republic of Cape Verde                        395 Lesotho
             252 Gambia                                        452 Haiti
             257 Guinea Bissau                                 652 North Yemen
             260 Guinea                                        656 South Yemen
             264 Sierra Leone                                  660 Afghanistan
             280 Togo                                          666 Bangladesh
             284 Benin                                         667 Maldives
             306 Central African Republic                      672 Nepal
             310 Equatorial Guinea                             675 Bhutan
             311 Sao Tome and Principe                         676 Burma
             324 Rwanda                                        684 Laos
             328 Burundi                                       807 Tuvalu
             334 Ethiopia                                      812 Kiribati
             338 Djibouti                                      817 Tonga
             342 Somalia                                       819 Western Samoa