CELEX: 31976R3021
Language: en
Date: 1976-12-13 00:00:00
Title: Council Regulation (EEC) No 3021/76 of 13 December 1976 opening preferential tariffs for certain products originating in developing countries

20. 12. 76                                Official Journal of the European Communities                         No L 349/23
                                         COUNCIL REGULATION (EEC) No 3021/76
                                                       of 13 December 1976
                 opening preferential tariffs for certain products originating in developing countries
THE COUNCIL OF THE EUROPEAN COMMUNITIES,                             whereas such additional amount is variable and is
                                                                     calculated each year on the basis of the latest figures
                                                                     available, provided that this entails no reduction in
 Having regard to the Treaty establishing the Euro­                  the ceiling;
 pean Economic Community,
                                                                     Whereas the offer made by the Community includes
Having regard to the proposal from the Commission,                   a clause stating that the Community drew up the
                                                                    offer on the assumption that all the main indus­
                                                                    trialized countries which are members of the OECD
Having regard to the opinion of the European Par­
liament ( 1 ),
                                                                    would participate in granting preferences and would
                                                                    make similar efforts in this direction ; whereas, more­
                                                                    over, it is evident from the conclusions worked out in
Whereas, within the context of UNCTAD, the Euro­                     UNCTAD that this offer, while being of a temporary
pean Economic Community offered to grant tariff                     nature, does not constitute a binding commitment
preferences on finished and semi-finished products                  and, in particular, may be withdrawn wholly or in
coming from developing countries ; whereas the pre­                 part at a later date; whereas this possibility may be
ferential treatment proposed in that offer covers,                  adopted inter alia with a view to remedying any un­
generally speaking, all finished and semi-finished in­              favourable situations which might arise in the ACP
dustrial products covered by Chapters 25 to 99 of                   States following the implementation of the
 the Common Customs Tariff which originate in devel­                generalized preference scheme ;
oping countries ; whereas the preference consists in
the granting of exemption from customs duties ;
whereas preferential imports are effected up to the                 Whereas, moreover, the conference of the Heads of
level of ceilings calculated by value in respect of each            State or of Government of the Member States and
product of the basis of factors which are uniform                   the States acceding to the European Communities
for all the products ; whereas in order that the prefer­            held in Paris from 19 to 21 October 1972 invited the
ences granted to the most competitive developing                    Community institutions and the Member States pro­
country or countries should be restricted and that a                gressively to adopt an overall policy of development
substantial share should be reserved for the least                  cooperation on a world-wide scale comprising in
competitive, preferential imports from any one                      particular the improvement of generalized preferences
developing country in respect of a given product                    with the aim of achieving a steady increase in imports
should not, as a general rule, exceed 50% of the                    of manufactures from the developing countries ;
ceiling fixed for that product;
                                                                    Whereas tariff preferences have been applied from
Whereas, in the offer made by the Community, the                    the second half of 1971 under the conditions set out
annual ceilings should normally be calculated on the                above; whereas these preferences should continue
basis of the total value for 1968 cif imports from the              to be applied throughout 1977; whereas, having
countries benefiting from this scheme, excluding                    regard to the terms of the offer concerned and to the
those already enjoying various preferential tariff ar­              need to improve the generalized preferences, the
rangements granted by the Community (basic                          abovementioned basic amount should normally refer
amount), plus 5% of the value of cif imports from                   to 1974, as should generally the additional amount ;
the other countries and from the countries already
                                                                    whereas however, the application of this method of
enjoying such arrangements (additional amount);                     calculation should remain compatible with the pro­
                                                                    gressive nature of the preference scheme in such a
                                                                    way as to provide a period of adaptation for the
                                                                    industrial sectors affected in the Community ;
(*) O J No C 259 , 4. 11 . 1976, p . 27.                            whereas for this purpose it would appear adequate
 ---pagebreak--- No L 349/24                             Official Journal of the European Communities                            20. 12. 76
to limit for each product the considerable improve­                abovementioned countries and territories to this pre­
ment resulting from the said method "to a level which              ferential scheme, the maximum Community amount
does not exceed 150% of each of the preferential                   for certain products should be reduced to a lower
amounts open in 1976 ;                                             percentage ;
                                                                   Whereas, however, in the multilateral trade nego­
Whereas in practice the latest complete statistics                 tiations, in accordance with paragraph 6 of the Tokyo
available are those relating to the year 1974; whereas             declaration, the Community reaffirmed that special
however since that year the statistics in question and             treatment should be granted to the least developed
particularly those relating to the value of the Com­               among the developing countries whenever this is
munity's external trade have been expressed in a                   possible ; whereas, therefore, charges of products
statistical unit (EUR) whicfh is no longer defined in              originating in the least developed developing
the same way as the unit of account (u.a.) prescribed              countries appearing on the list drawn up under
for the Common Customs Tariff; whereas therefore                   United      Nations    resolution  3487   (XXX)      of
it is necessary to define a conversion rate between                 12 December 1975 should not be subject to the
these two units ; whereas in 1974 one EUR unit was                 maximum Community amount ;
equivalent in practice to one European unit of ac­
count and the practice has been to ascribe to the
latter the same value as for the unit of account (u.a.);           Whereas, under these circumstances, these objectives
whereas it seems appropriate therefore in these cir­               may be reached by applying a method of administra­
cumstances and for the particular ends of the calcu­               tion based on the charging, at Community level,
lations required under this Regulation, to consider                against the abovementioned ceilings and maximum
the statistics expressed in EUR in this Regulation as               amounts, of imports of the products concerned as
if expressed in the unit of account of the Common                  and when these products are entered for home use
 Customs Tariff; whereas the unit of account should                and are accompanied by a certificate of origin ;
 remain the only unit to he used within the preference             whereas this method of administration must make
 system, along with its conversion rates into national             provision for the re-introduction of the levying of
currencies based on gold parities ;                                 customs duties as soon as the said ceilings or maxi­
                                                                    mum amounts are reached at Community level ;
 Whereas, in accordance with Protocol 23 to the
 Act of Accession ( x ), the generalized tariff preference          Whereas such method of administration calls for very
 scheme became fully applicable in the new Member                   close and particularly rapid cooperation between
 States on 1 January 1974 ;                                         Member States and the Commission, which must, in
                                                                    particular, be able to observe the extent to which
                                                                    charges are made against the ceilings and maximum
 Whereas it is expedient, therefore, in respect of the              amounts and inform Member States thereof; whereas
products referred to in Annex A which originate in                  such cooperation should be particularly close in view
                                                                    of the need for the Commission to be able to take
 the countries and territories listed in Annex B, that
 the Community should allow, for each category of                   appropriate measures to re-introduce the levying of
 these products and throughout 1977, duty-free                      customs duties either generally or individually when
 imports within the limits of the Community ceilings                any of the ceilings or maximum amounts are reached,
 calculated in the manner set out above ; whereas the
 benefit of such tariff exemption should be reserved
 for products originating in the countries and                      HAS ADOPTED THIS REGULATION :
 territories under consideration, the concept of
 'originating products' being determined in accord­
 ance with the procedure laid down in Article 14 of                                         Article 1
 Council Regulation (EEC ) No 802/68 of 27 June
  1968 on the common definition of the concept of the               1 . From 1 January to 31 December 1977, the Com­
 origin of goods (2) ; whereas charges against each of              mon Customs Tariff duties and, until 30 June 1977,
 these ceilings must, as a general rule, come within                the customs duties of the new Member States on the
 a maximum Community amount of 50% in respect                       products listed in Annex A shall be totally
 of the products originating in any of the abovemen­                suspended , subject to the provisions of Articles 2
 tioned countries ; whereas, however, in order in                   and 4 (2) of this Regulation .
 particular to safeguard access by all the
                                                                    2. This suspension shall be enjoyed solely by pro­
                                                                    ducts originating in the countries and territories
 í1) OJ No L 73, 27. 3. 1972, p. 14.                                listed in Annex B. However, imports already enjoying
 (2) OJ No L 148 , 28. 6. 1968 , p. 1 .                             exemption from customs duties under other preferen­
 ---pagebreak--- 20. 12. 76                           Official Journal of the European Communities                          No L 349/25
tial (tariff arrangements shall not be charged against          levying of customs duties on imports of the products
the ceilings specified in paragraph 3 . For the                 in question from all the countries concerned may at
purposes of the application of this Regulation, the             any time be re-introduced until the end of the period
concept of originating products shall be determined             referred to in Article 1 ( 1 ).
in accordance with the procedure laid down in
Article 14 of Regulation (EEC) No 802/68 .                      2. As soon as the maximum amounts calculated in
                                                                accordance with the provisions of Article 1 (4), which
                                                                are laid down for Community imports of products
3 . Subject to the provisions of Articles 2 and 4 (2)           originating in each of the countries referred to in
and with the exception of certain products the value            Article 1 (2), are reached for any one of these coun­
of the ceilings for which is given in Annex A, this             tries at Community level, the levying of customs
suspension shall be granted, in respect of each                 duties on imports of the products in question from
category of products within a Community ceiling                 the country concerned may at any time be re-intro­
which shall 'be expressed in uniits of account and              duced until the end of the period referred to in
which shall be equal to the amount obtained by                  Article 1 ( 1 ).
adding together the value of cif imports in 1974 of the
products concerned, to the Community from the
countries and territories enjoying these arrangements,          However, the first subparagraph shall not apply to
                                                                the imports in question originating in the countries
excluding those already enjoying various preferential           listed in Annex C.
tariff arrangements granted by the Community, and
5% of the value of oif imports in 1974 from other
countries and from countries and territories already                                    Article 3
enjoying such arrangements. However the ceiling
resulting from the sum of this addition may in no
case exceed 172-5% of that resulting from the substi­           1 . Imports of the products in question shall be
tution of the year 1971 for the year 1974 in the first          charged against the Community ceilings and
term of the addition and of the year 1972 for the               maximum amounts as and when the products are
year 1974 in the second iterm of the addition .                 entered for home use, and provided that they are
                                                                accompanied by a certificate of origin pursuant to
                                                                the rules laid down in Article 1 (2).
For the particular purpose of the abovementioned
calculations, the statistics referring to the year 1974
expressed in EUR, are to be considered as being                 2. Goods may be charged against a ceiling or maxi­
expressed in units of account of the Common                     mum amount only if the certificate of origin referred
Customs Tariff.                                                 to in paragraph 1 is submitted before the date on
                                                                which the levying of duties is re-introduced.
4. Subject to the provisions of Articles 2 and 4 (2),
within each ceiling thus calculated, charges of                 3 . The extent to which the ceilings and maximum
products originating in any one of the countries listed         amounts have been filled shall be determined at
in Annex B should not exceed a Community maxi­                  Community level on the basis of the imports charged
mum amount equivalent to 50% of this ceiling with               in accordance with paragraphs 1 and 2.
the exception of certain products for which the
maximum amount shall be reduced to the percentage
or va'lue shown in Annex A.                                                             Article 4
5 . Any amendment to Annex B, in particular by the              1 . The Commission , in close cooperation with the
addition of new countries enjoying tariff preferences,          Member States, shall take all necessary measures to
may entail corresponding adjustments to the Com­                ensure that the above provisions are applied.
munity ceilings and the maximum amounts referred
to in paragraphs 3 and 4.                                       2. The Commission shall re-introduce the levying of
                                                                customs duties in respect of all the countries referred
                                                                to in Article 1 (2) or in respect of any one of them
                                                                by means of a Regulation in accordance with the
                        Article 2                               conditions laid down in Article 2(1 ) and (2).
1 . As soon as the ceilings fixed or calculated in
accordance with the provisions of Article 1 (3 ), which                                 Article 5
are laid down for Community imports of products
originating in all of the countries referred to in              Member States shall inform the Commission, on
Article 1 (2), are reached at Community level , the             request or at least monthly, of imports of the prod­
 ---pagebreak--- No L 349/26                       Official Journal of the European Communities                          20. 12. 76
ucts in question actually charged against the Com-                                 Article 6
munity ceilings and maximum amounts laid down in
Article 1 (3) and (4).                                       This Regulation shall enter into force on 1 January
                                                             1977.
              This Regulation shall be binding in its entirety and directly applicable in all Member
              States .
              Done at Brussels, 13 December 1976.
                                                                           For the Council
                                                                             The President
                                                                           M. van der STOEL
 ---pagebreak--- 20. 12 . 76                                  Official Journal of the European Communities                                                 No L 349/27
                                                                        ANNEX A
              List of products originating in developing countries and territories, enjoying generalized tariff
                      preferences, in respect of which duties under the Common Customs Tariff are totally
                                                                   suspended (a) (b)
              CHAPTER 25
                     25.22        Quicklime, slaked lime and hydraulic lime, other than calcium oxide and
                                  hydroxide
                    25.23         Portland cement, ciment fondu, slag cement, supersulphate cement and similar
                                  hydraulic cements, whether or not coloured or in the form of clinker {')
                    25.31 A Fluorspar
              CHAPTER 27
                    27.03 B Agglomerated peat
                    27.04         Coke and semi-coke of coal, of lignite or of peat :
                                 A. Of coal :
                                      I. For the manufacture of electrodes
                                 C. Other
                    27.05         Retort carbon
                    27.06         Tar distilled from coal, from lignite or from peat, and other mineral tars,
                                 including partially distilled tars and blends of pitch with creosote oils or with
                                 other coal tar distillation products
                    27.07        Oils and other products of the distillation of high temperature coal tar; similar
                                  products as defined in Note 2 to this Chapter.
                    27.08         Pitch and pitch coke, obtained from coal tar or from other mineral tars
                    27.10        Petroleum oils and oils obtained from bituminous minerals, other than crude ;
                                 preparations not elsewhere specified or included, containing not less than 70%
                                 by weight of petroleum oils or of oils obtained from bituminous minerals, these
                                 oils being the basic constituents of the preparations (2):
                                 A. Light oils :
                                      III. For other purposes
                                 B. Medium oils :
                                      III. For other purposes
                                 C. Heavy oils :
                                        I. Gas oil :
                                           c) For other purposes
                                       II. Fuel oil :
                                           c) For other purposes
              (a) Manufactured and semi-finished industrial products qualifying under the ordinary arrangements for exemption or
                   total temporary suspension of the Common Customs Tariff duty are only token entries as regards the Member States
                  of the Community as originally constituted, whereas the exemption or suspension is directly and fully applicable by
                  the new Member States under the present arrangements until 30 June 1977. As from 1 July 1977, the said products are
                  only token entries as regards also the new Member States.
            ( b ) Preferences are not to be granted in respect of the products , marked with an asterisk , originating in Romania .
             (') For products falling within this heading, the Community ceiling referred to in Article 1 (3 ) is set at 687 000 u.a .
             (2) The Community ceiling as defined in Article 1 (3) is set at 703 500, 275 000 and 1 700 000 metric tons for products
                  falling within subheadings 27.10 A III, B III, C I c), C II c) and C III c) and d) respectively ; the maximum Community
                  amount referred to in Article 1 (4) is reduced to 20% for these products.
 ---pagebreak--- No L 349/28                               Official Journal of the European Communities                                           20. 12. 76
                27.10             III. Lubricating oils; other oils:
               (cont'd)                c) To be mixed in accordance with the terms of Additional Note 7 to
                                           Chapter 27
                                        d) For other purposes
                27.11        Petroleum gases and other gaseous hydrocarbons
                27.12        Petroleum jelly
                27.13        Paraffin wax, micro-crystalline wax, slack wax, ozokerite, lignite wax, peat wax
                             and other mineral waxes, whether or not coloured
                27.14        Petroleum bitumen, petroleum coke and other residues of petroleum oils or of
                             oils obtained from bituminous minerals
                27.16        Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum
                             bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics,
                             cut-backs)
            CHAPTER 28
            ex 28.01         Halogens (fluorine, chlorine, bromine and iodine), excluding crude iodine
                28.02        Sulphur, sublimed or precipitated; colloidal sulphur
                28.03        Carbon (including carbon black)
           ex 28.04          Hydrogen, rare gases and other non-metals, but not including selenium and silicon
                28.06        Hydrochloric acid and .chlorosulphuric acid
                28.07        Sulphur dioxide
                28.08        Sulphuric acid ; oleum
                28.09        Nitric acid; sulphonitric acids
                28.10        Phosphorus pentoxide and phosphoric acids (meta-, ortho- and pyro~) (*)
                28.11        Arsenic trioxide, arsenic pentoxide and acids of arsenic
                28.12         Boric oxide and boric acid
                28.13         Other inorganic acids and oxygen compounds of non-metals (excluding water)
                28.14        Halides, oxyhalides and other halogen compounds of non-metals
                28.15        Sulphides of non-metals; phosphorus trisulphide
                28.16         Ammonia, anhydrous or in aqueous solution (*)
                28.17         Sodium hydroxide (caustic soda); potassium hydroxide (caustic potash); peroxides
                             of sodium or potassium
                28.18         Oxides, hydroxides and peroxides of strontium, barium or magnesium
                28.19        Zinc oxide and zinc peroxide
                 28.20 B     Artificial corundum
                 28.21        Chromium oxides and hydroxides
                 28.22        Manganese oxides
           (') For products falling within this heading, the ceiling and the maximum Community amount referred to in Article 1 3
               and (4) are set at 6 213 000 u.a. and 30% respectively.
 ---pagebreak--- 20. 12. 76                                 Official Journal of the European Communities                        No L 349/29
                 28.23         Iron oxides and hydroxides; earth colours containing 70% or more by weight of
                               combined iron evaluated as Fe203
                 28.24         Cobalt oxides and hydroxides
                 28.25         Titanium oxides
                 28.26         Tin oxides (stannous oxide and stannic oxide)
                 28.28         Hydrazine and hydroxylamine and their inorganic salts; other inorganic bases and
                               metallic oxides, hydroxides and peroxides
                 28.29         Fluorides; fluorosilicates, fluoroborates and other complex fluorine salts
                 28.30         Chlorides and oxychlorides
                 28.31          Chlorites and hypochlorites
                 28.32          Chlorates and perchlorates
                 28.33         Bromides, oxybromides, bromates and perbromates , and hypobromites
                 28.34          Iodides, oxyiodides, iodates and periodates
                 28.35          Sulphides; polysulphides
                 28.36         Dithionites, including those stabilized with organic substances; sulphoxylates
                 28.37          Sulphites and thiosulphates
                 28.38          Sulphates (including alums) and persulphates
                 28.39          Nitrites and nitrates
                 28.40          Phosphites, hypophosphites and phosphates
                  28.41         Arsenites and arsenates
                 28.42         Carbonates and percarbonates ; commercial ammonium carbonate containing
                                ammonium carbamate
                 28.43          Cyanides and complex cyanides
                 28.44          Fulminates, cyanates and thiocyanates
                  28.45         Silicates; commercial sodium and potassium silicates
                 28.46          Borates and perborates
                  28.47         Salts of metallic acids (for example, chromates, permanganates, stannates)
                  28.48         Other salts and peroxysalts of inorganic acids, but not including azides
                 28.49          Colloidal precious metals; amalgams of precious metals; salts and other com­
                               pounds, inorganic or organic, of precious metals including albuminates, protein­
                                ates, tannates and similar compounds, whether or not chemically defined
                  28.50         Fissile chemical elements and isotopes; other radio-active chemical elements and
                                radio-active isotopes; compounds, inorganic or organic, of such elements or
                               isotopes, whether or > not chemically defined; alloys, dispersions and cermets,
                                containing any of these elements, isotopes or compounds:
                                B. Other ( a)
           (a ) Ex B : Artificial radio-active isotopes and their compounds ( EURATOM ).
 ---pagebreak--- No L 349/30                               Official Journal of the European Communities                             20. 12. 76
                28.51         Isotopes and their compounds, inorganic or organic, whether or not chemically
                              defined, other than isotopes and compounds falling within heading No 28.50:
                              B. Other
                28.52        Compounds, inorganic or organic, of thorium, of uranium depleted in U 235, of
                              rare earth metals, of yttrium or of scandium, whether or not mixed together
                28.53         Liquid air (whether or not rare gases have been removed); compressed air
                28.54         Hydrogen peroxide (including solid hydrogen peroxide)
                28.55         Phosphides
                28.56         Carbides (for example, silicon carbide, boron carbide, metal carbides):
                              A. Of silicon
                              B. Of boron
                              D. Of aluminium; of chromium; of molybdenum; of tungsten; of vanadium;
                                   of tantalum ; of titanium
                              E. Other
                28.57         Hydrides, nitrides and azides, silicides and borides
                 28.58         Other inorganic compounds (including distilled and conductivity water and water
                              of similar purity); amalgams, exept amalgams of precious metals
            CHAPTER 29
                29.01         Hydrocarbons
                29.02         Halogenated derivatives of hydrocarbons
                29.03         Sulphonated, nitrated or nitrosated derivatives of hydrocarbons
                29.04         Acyclic alcohols and their halogenated, sulphonated, nitrated and nitrosated
                              derivatives :
                              A. Saturated monohydric alcohols (*) ( a )
                              B. Unsaturated monohydric alcohols
                              C. Polyhydric alcohols:
                                     I. Diols, triols and tetraols
                                   IV. Other polyhydric alcohols
                                    V. Halogenated, sulphonated, nitrated or nitrosated derivatives of polyhydric
                                        alcohols
                29.05         Cyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated deri­
                              vatives
                 29.06         Phenols and phenol-alcohols (*) (b)
                 29.07        Halogenated, sulphonated, nitrated or nitrosated derivatives of phenols or pheno­
                              alcohols
                 29.08        Ethers, ether-alcohols, ether-phenols, ether-alcohol-phenols, alcohol peroxides and
                               ether peroxides and their halogenated, sulphonated, nitrated or nitrosated deri­
                              vatives
                 29.09         Epoxides, epoxyalcohols, epoxyphenols and epoxyethers, with a three or four
                               member ring, and their halogenated, sulphonated, nitrated or nitrosated deriva­
                               tives
                 29.10         Acetals and hemiacetals and single or complex oxygen-function acetals and
                               hemiacetals, and their halogenated, sulphonated, nitrated or nitrosated derivatives
            (a) The asterisk covers only subheadings 29.04 A I and 29.04 A ex V (2-ethylexanol).
            (b) The asterisk covers only subheading 29.06 A I.
 ---pagebreak--- 20. 12. 76                                  Official Journal of the European Communities                                          No L 349/31
                  29.11          Aldehydes, aldehyde-alcohols, aldehyde-ethers, aldehyde-phenols and other single
                                 or complex oxygen-function aldehydes; cyclic polymers of aldehydes; paraformal­
                                 dehyde (*) (a)
                  29.12          Halogenated, sulphonated, nitrated or nitrosated derivatives of products falling
                                 within heading No 29.11
                  29.13          Ketones, ketone-alcohols, ketone-phenols, ketone-aldehydes, quinones, quinone­
                                 alcohols, quinone-phenols, quinone-aldehydes and other single or complex oxy­
                                gen-function ketones and quinones, and their halogenated, sulphonated, nitrated
                                 or nitrosated derivatives (*) (b )
                  29.14          Monocarboxylic acids and their anhydrides, halides, peroxides and
                                 peracids, and their halogenated, sulphonated, nitrated or nitrosated derivatives
                                 (*) c)
                  29.15         Polycarboxylic acids and their anhydrides, halides, peroxides and peracids, and
                                 their halogenated, sulphonated, nitrated or nitrosated derivatives (*) (d)
                  29.16         Carboxylic acids with alcohol, phenol, aldehyde or ketone function and other
                                single or complex oxygen-function carboxylic acids and their anhydrides, halides,
                                peroxides and peracids, and their halogenated, sulphonated, nitrated or nitrosated
                                derivatives (*)
                  29.17         Sulphuric esters and their salts, and their halogenated, sulphonated, nitrated or
                                nitrosated derivatives
                  29.18         Nitrous and nitric esters, and their halogenated, sulphonated, nitrated or nitro­
                                sated derivatives
                  29.19         Phosphoric esters and their salts, including lactophosphates, and their haloge­
                                nated, sulphonated, nitrated or nitrosated derivatives
                  29.20         Carbonic esters and their salts, and their halogenated, sulphonated, nitrated or
                                nitrosated derivatives
                  29.21          Other esters of mineral acids (excluding halides) and their salts, and their
                                halogenated, sulphonated, nitrated or nitrosated derivatives
                  29.22         Amine-function compounds
             ex 29.23           Single or complex oxygen-function amino-compounds, excluding glutamic acid
                                and its salts
                  29.24         Quaternary ammonium salts and hydroxides ; lecithins and other phosphoamino­
                                lipins
                 29.25         Carboxyamide-function compounds ; amide-function compounds of carbonic
                               acid
                 29.26         Carboxyimide-function compounds (including ortho-benzoicsulphimide and its
                               salts) and imine-function compounds (including hexamethylenetetramine and
                               trimethylenetrinitramine)
                  29.27        Nitrile-function compounds (*) (e)
                 29.28         Diazo-, azo- and azoxy-compounds
                 29.29         Organic derivatives of hydrazine or of hydroxylamine
                 29.30         Compounds with other nitrogen-functions
                 29.31         Organo-sulphur compounds
                 29.32         Organo-arsenic compounds
                 29.33         Organo-mercury compounds
                 29.34         Other organo-inorganic compounds
                 29.35         Heterocyclic compounds ; nucleic acids (2)
                 29.36         Sulphonamides
                 29.37         Sultones and sultams
           (a) The asterisk covers only subheading 29.11 E ex I (4 -hydroxy-3-methoxylbenzo-3-hydro) (vanillin).
           ( b) The asterisk covers only subheading 29.13 A ex I (acetone).
           (c)  The asterisk covers only subheading 29.14 D I.
           (d ) The asterisk covers only subheading 29.15 C I.
           (e)  The asterisk covers only heading No ex 29.17 ( acrylonitrile).
           (1 ) For citric acid falling within subheading 29.16 A IV a), the ceiling and the maximum Community amount referred to
                in Article 1 (3 ) and (4) are set at 376 000 u.a . and 30% respectively .
            (2) For melamine falling within subheading 29.35 ex Q , the Community ceiling referred to in Article 1 (3) is
                486 000 u.a .
 ---pagebreak--- No L 349/32                               Official Journal of the European Communities                                              20. 12 . 76
                 29.38        Provitamins and vitamins, natural or reproduced by synthesis (including natural
                              concentrates), derivatives thereof used primarily as vitamins, and intermixtures
                              of the foregoing, whether or not in any solvent (*) (a)
                 29.39        Hormones, natural or reproduced by synthesis; .derivatives thereof, used primarily
                              as hormones; other steroids used primarily as hormones
                 29.40        Enzymes
                 29.41        Glycosides, natural or reproduced by synthesis, and their salts, ethers, esters and
                              other derivatives
                 29.42        Vegetable alkaloids, natural or reproduced by synthesis, and their salts, ethers,
                              esters and other derivatives
                 29.43        Sugars, chemically pure, other than sucrose, glucose and lactose; sugar ethers
                              and sugar esters, and their salts, other than products of heading Nos 29.39,
                              29.41 and 29.42
                  29.44       Antibiotics (*) (b)
                  29.45       Other organic compounds
            CHAPTER 30
                 30.01        Organo-therapeutic glands or other organs, dried, whether or not powdered;
                              organo-therapeutic extracts of glands or other organs or of their secretions;
                              other animal substances prepared for therapeutic or prophylactic uses, not
                              elsewhere specified or included
                 30.02        Arttisera; microbial vaccines, toxins, microbial cultures (including ferments
                              but excluding yeasts) and similar products
                 30.03        Medicaments (including veterinary medicaments)
                 30.04        Wadding, gauze, bandages and similar articles (for example, dressings, adhesive
                              plasters, poultices), impregnated or coated with pharmaceutical substances or
                              put up in retail packings for medical or surgical purposes, other than goods
                              specified in Note 3 of this Chapter
                 30.05        Other pharmaceutical goods
            CHAPTER 31
                  31.02       Mineral or chemical fertilizers, nitrogenous :
                              B. Urea, containing more than 45% by weight of nitrogen on the dry anhydrous
                                   product (*) (*)
                              C. Other         (*)
                 31.03        Mineral or chemical fertilizers, phosphatic (*)
                 31.04 B      Mineral or chemical fertilizers, potassic, mentioned in Note 3(B) to this Chapter
                 31.05        Other fertilizers; goods of the present Chapter in tablets, lozenges and similar
                              prepared forms or in packings of a gross weight not exceeding 10 kg:
                              A. Other fertilizers :
                                   III. Containing the two fertilizing substances: nitrogen and potassium :
                                        a) Natural potassic sodium nitrate, consisting of a natural mixture of
                                              sodium nitrate and potassium nitrate (the proportion of the latter
                                              element may be as high as 44%), of a total nitrogen content not
                                              exceeding 16-3% by weight
            (a) The asterisk covers only subheading 29.38 B ex II (vitamins B 12).
            (b) The asterisk covers only subheading 29.44 A (penicillins) and ex C (tetracycline).
            (*) For products falling within these subheadings, the maximum Community amount referred to in Article 1 (4) is reduced
                to 20% .
 ---pagebreak--- 20. 12. 76                                Official Journal of the European Communities                               No L 349/33
           CHAPTER 32
                32.02         Tannins (tannic acids), including water-extracted gall-nut tannin, and their
                              salts, ethers, esters and other derivatives
                32.03         Synthetic organic tanning substances and inorganic tanning substances; tanning
                             preparations, whether or not containing natural tanning materials ; enzymatic
                              preparations for pre-tanning (for example, of enzymatic, pancreatic or bacterial
                              origin)
                32.04         Colouring matter of vegetable origin (including dyewood extract and other
                              vegetable dyeing extracts, but excluding indigo) or of animal origin
                32.05         Synthetic organic dyestuffs (including pigment dyestuffs); synthetic organic
                              products of a kind used as luminophores; products of the kind known as optical
                              bleaching agents, substantive to the fibre; natural indigo
                32.06         Colour lakes
                32.07         Other colouring matter; inorganic products of a kind used as luminophores
                32.08         Prepared pigments, prepared opacifiers and prepared colours, vitrifiable enamels
                              and glazes, liquid lustres and similar products, of the kind used in the ceramic,
                             enamelling and glass industries ; engobes (slips); glass frit and other glass, in the
                              form of powder, granules or flakes
                32.09        Varnishes and lacquers; distempers; prepared water pigments of the kind used
                             for finishing leather; paints and enamels; pigments in linseed oil, white spirit,
                              spirits of turpentine, varnish or other paint or enamel media ; stamping foils;
                              dyes or other colouring matter in forms or packings of a kind sold by retail
                32.10         Artists', students' and signboard painters' colours, modifying tints, amusement
                              colours and the like, in tables, tubes, jars, bottles, pans or in similar forms or
                              packings, including such colours in sets or outfits, with or without brushes,
                              palettes or other accessories
                32.11         Prepared driers
                32.12        Glaziers' putty; grafting putty; painters' fillings; non-refractory surfacing pre­
                             parations; stopping, sealing and similar mastics, including resin mastics and
                             cements
                32.13         Writing ink, printing ink and other inks
           CHAPTER 33             ESSENTIAL OILS AND RESINOIDS; PERFUMERY, COSMETICS AND
                                  TOILET PREPARATIONS
           CHAPTER 34 SOAP, ORGANIC SURFACE-ACTIVE AGENTS, WASHING PREPARATIONS,
                                  LUBRICATING PREPARATIONS, ARTIFICIAL WAXES, PREPARED
                                 WAXES, POLISHING AND SCOURING PREPARATIONS, CANDLES AND
                                  SIMILAR ARTICLES, MODELLING PASTES AND 'DENTAL WAXES'
           CHAPTER 35
               35.02 B      Albuminates and other albumin derivatives
               35.03         Gelatin (including gelatin in rectangles, whether or not coloured or surface­
                             worked) and gelatin derivatives; glues derived from bones, hides, nerves, tendons
                             or from similar products, and fish glues; isinglass (')
               35.04         Peptones and other protein substances and their derivates ; hide powder, whether
                             or not chromed
               35.06         Prepared glues not elsewhere specified or included ; products suitable for use as
                             glues put up for sale by retail as glues in packages not exceeding a net weight of
                             lkg
           f1) For gelatin and gelatin derivatives falling within subheading 35.03 ex B , the maximum Community amount
               referred to in Article 1 (4) is reduced to 30®/o .
 ---pagebreak--- No L 349/34                               Official Journal of the European Communities                                  20. 12 . 76
           CHAPTER 36             EXPLOSIVES ; PYROTECHNIC PRODUCTS ; MATCHES ; PYROPHORIC
                                   ALLOYS ; CERTAIN COMBUSTIBLE PREPARATIONS (*) (a)
            CHAPTER 37             PHOTOGRAPHIC AND CINEMATOGRAPHIC GOODS
            CHAPTER 38
                  38.01        Artificial graphite; colloidal graphite, other than suspensions in oil
                  38.02        Animal black (for example, bone black and ivory black), including spent animal
                               black
                  38.03        Activated carbon (decolourizing, depolarizing or adsorbent); activated diatomite,
                               activated clay, activated bauxite and other activated natural mineral products
                  38.04        Ammoniacal gas liquors and spent oxide produced in coal gas purification
                  38.05        Tall oil
                  38.06        Concentrated sulphite lye
                  38.07        Spirits of turpentine (gum, wood and sulphate) and other terpenic solvents
                               produced by the distillation or other treatment of coniferous woods ; crude
                               dipentene; sulphite turpentine; pine oil (excluding 'pine oils' not rich in terpineol)
                  38.08        Rosin and resin acids, and derivatives thereof other than ester gums included
                               in heading No 39.0.5 ; rosin spirit and rosin oils
                  38.09        Wood tar ; wood tar oils (other than the composite solvents and thinners falling
                               within heading No 38.18); wood creosote; wood naphtha ; acetone oil
                  38.10        Vegetable pitch of all kinds ; brewers' pitch and similar compounds based on
                               rosin or on vegetable pitch; foundry core binders based on natural resinous
                               products
                  38.11        Disinfectants, insecticides, fungicides, weed-killers, anti-sprouting products, rat
                               poisons and similar products, put up in forms or packings for sale by retail or as
                               preparations or as articles (for example, sulphur-treated bands, wicks and candles,
                               fly-papers)
                  38.12        Prepared glazings, prepared dressings and prepared mordants, of a kind used in
                               the textile, paper, leather or like industries :                                       ,
                               A. Prepared glazings and prepared dressings :
                                    II . Other
                               B. Prepared mordants
                   38.13       Pickling preparations for metal surfaces ; fluxes and other auxiliary preparations
                                for soldering, brazing or welding; soldering, brazing or welding powders and
                                pastes consisting of metal and other materials ; preparations of a kind used as
                               cores or coatings for welding rods and electrodes
                   38.14       Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity impro­
                               vers, anti-corrosive preparations and similar prepared additives for mineral oils
                   38.15        Prepared rubber accelerators
                   38.16       Prepared culture media for development of micro-organisms
                   38.17        Preparations and charges for fire-extinguishers ; charged fire-extinguishing grenades
                   38.18        Composite solvents and thinners for varnishes and similar products
             ex 38.19           Chemical products and preparations of the chemical or allied industries (including
                               those consisting of mixtures of natural products), not elsewhere specified or
                                included ; residual products of the chemical or allied industries, not elsewhere
                                specified or included , excluding sorbitol , other than that falling within subheading
                                29.04 C III
             ( a) The asterisk covers only heading No 36.06 .
 ---pagebreak--- 20. 12. 76                                  Official Journal of the European Communities                                            No L 349/35
              CHAPTER 39
                   39.01         Condensation, polycondensation and polyaddition products, whether or not
                                 modified or polymerized, and whether or not linear (for example, phenoplasts,
                                 aminoplasts, alkyds, polyAllyl esters, and other unsaturated polyesters, silicones)
                   39.02         Polymerization and copolymerization products (for example, polyethylene,
                                 polytetrahaloethylenes, polyisobutylene, polystyrene, polyvinyl chloride, poly­
                                 vinyl acetate, polyvinyl cnloroacetate and other polyvinyl derivatives, poly­
                                 acrylic and polymethacrylic derivatives, coumarone-indene resins) (*) (a)
                   39.03         Regenerated cellulose; cellulose nitrate, cellulose acetate and other cellulose
                                 esters, cellulose ethers and other chemical derivatives of cellulose, plasticized
                                 or not (for example, collodions, celluloid); vulcanized fibre (*):
                                 A. Adhesive strips of a width not exceeding 10 cm, the coating of which consists
                                     of unvulcanized natural or synthetic rubber
                                 B.  Other :
                                     III. Cellulose acetates
                                     IV. Other cellulose esters
                                      V. Cellulose ethers and other chemical derivatives of cellulose
                                     VI. Vulcanized fibre
                   39.04 .       Hardened proteins (for example, hardened casein and hardened gelatin)
                  39.05          Natural resins modified by fusion (run gums); artificial resins obtained by
                                 esterification of natural resins or of resinic acids (ester gums ); chemical derivatives
                                of natural rubber (for example, chlorinated rubber, rubber hydrochloride, oxi­
                                 dized rubber, cyclized rubber)
                  39.06         Other high polymers, artificial resins and artificial plastic materials, including
                                alginic acid, its salts and esters; linoxyn
                  39.07         Articles of materials of the kinds described in heading Nos 39.01 to 39.06 (*)
            CHAPTER 40
                  40.02        Synthetic rubber latex ; pre-vulcanized synthetic rubber latex ; synthetic rubber :
                                factice derived from oils
                 40.03         Reclaimed rubber
                 40.05         Plates, sheets and strip, of unvulcanized natural or synthetic rubber, other than
                               smoked sheets and crepe sheets of heading No 40.01 or 40.02 ; granules of un­
                               vulcanized natural or synthetic rubber compounded ready for vulcanization ;
                               unvulcanized natural or synthetic rubber, compounded before or after coagu­
                               lation either with carbon black (with or without the addition of mineral oil )
                               or with silica (with or without the addition of mineral oil), in any form, of a
                               kind known as masterbatch
                 40.06        Unvulcanized natural or synthetic rubber, including rubber latex, in other forms
                              or states (for example, rods, tubes and profile shapes, solutions and dispersions);
                              articles of unvulcanized natural or synthetic rubber (for example, coated or
                              impregnated textile thread ; rings and discs)
                40.07         Vulcanized rubber thread and cord, whether or not textile covered, and textile
                              thread covered or impregnated with vulcanized rubber
                40.08         Plates, sheets, strip, rods and profile shapes, of unhardened vulcanized rubber
                40.09        Piping and tubing, of unhardened vulcanized rubber
                40.10        Transmission, conveyor or elevator belts or belting, of vulcanized rubber
                40.11        Rubber tyres, tyre cases, interchangeable tyre treads, inner tubes and tyre flaps,
                             for wheels of all kinds (M (*)
           (a ) The asterisk covers only subheadings 39.02 C I, C. IV and C VII a).
           (') For products falling within this heading, the ceiling and the maximum Community amount referred to in Article 1 (3 )
                and (4) are set at 14 457 000 u.a . and 15% respectively.
 ---pagebreak--- No L 349/36                                Official Journal of the European Communities                                                    20. 12. 76
                40.12          Hygienic and pharmaceutical articles (including teats), of unhardened vulcan­
                               ized rubber, with or without fittings of hardened rubber
                40.13         Articles of apparel and clothing accessories (including gloves), for all purposes,
                               of unhardened vulcanized rubber
                40.14          Other articles of unhardened vulcanized rubber
                40.15          Hardened rubber (ebonite and vulcanite), in bulk, plates, sheets, strip, rods, profile
                                shapes or tubes; scrap, waste and powder, of hardened rubber
                40.16          Articles of hardened rubber (ebonite and vulcanite)
           CHAPTER 41
                 41.02         Bovine cattle leather (including buffalo leather) and equine leather, except
                               leather falling within heading No 41.06, 41.07 or 41.08 :
                                A. East India kip, whole, whether or not the heads and legs have been removed,
                                   weighing each not more than 4-5 kg net, not further prepared than vegetable
                                    tanned, whether or not having undergone further preservative treatment
                                    with oil, but obviously unsuitable for immediate use in the manufacture of
                                    leather articles
                 41.03          Sheep and lambskin leather, except leather falling within heading No 41.06,
                                41.07 or 41.08 :
                                A. Of Indian hair sheep, not further prepared than vegetable tanned, whether or
                                     not having undergone further preservative treatment with oil, but obviously
                                     unsuitable for immediate use in the manufacture of leather articles
                               B. Other :
                                    II . Other i1)
                 41.04          Goat and kidskin leather, except leather falling within heading No 41.06, 41.07
                              or 41.08 :
                                A. Of Indian goat or kid, not further prepared than vegetable tanned, whether
                                    or not having undergone further preservative treatment with oil, but obviously
                                    unsuitable for immediate use in the manufacture of leather articles
                                B. Other :
                                    II . Other (2)
                 41.05          Other kinds of leather, except leather falling within heading No 41.06, 41.07 or
                                41.08 :
                                A. Of reptiles, not further prepared than vegetable tanned, whether or not
                                    having undergone further preservative treatment with oil, but obviously
                                     unsuitable for immediate use in the manufacture of leather articles
                                B. Other :
                                     II. Other (3)
                 41.06          Chamois-dressed leather
                 41.07          Parchment-dressed leather
                 41.08          Patent leather and imitation patent leather; metallized leather
                 41.10          Composition leather with a basis of leather or leather fibre, in slabs, in sheets
                                or in rolls
            (') For products falling within this subheading, the Community ceiling referred to in Article 1 (3 ) is set at 2 558 000 u.a .
           (2) For products falling within this subheading, the Community ceiling referred to in Article 1 (3 ) is set at 3 953 000 u.a .
           (3) For products falling within this subheading the cciling and the maximum Community amount referred to in
                Article 1 (3) and (3) are set respectively at 9 540 000 u.a . and 20°/o.
 ---pagebreak--- 20. 12. 76                                      Official Journal of the European Communities                                         No L 349/37
           CHAPTER 42
                 42.01        Saddlery and harness,, of any material (for example, saddles, harness, collars,
                              traces, knee-pads and boots), for any kind of animal
                42.03         Articles of apparel and clothing accessories, of leather or of composition leather:
                              B. Gloves, including mittens and mitts :
                                   I. Protective, for all trades (*) (*)
                42.04         Articles of leather or of composition leather of a kind used in machinery or
                              mechanical appliances or for industrial purposes
                42.05         Other articles of leather or of composition leather
                42.06         Articles made from gut (other than silk-worm gut), from goldbeater's skin, from
                              bladders or from tendons
          CHAPTER 43
                43.02         Furskins, tanned or dressed, including furskins assembled in plates, c'rosses and
                              similar forms ; pieces or cuttings, of furskin, tanned or dressed , including heads,
                              paws, tails and the like (not being fabricated)
                43.03         Articles of furskin (*) (a)
                43.04         Artificial iur and articles made thereof
          CHAPTER 44
          ex 44.02            Coconut charcoal
                44.05         Wood sawn lengthwise, sliced or peeled, but not further prepared, of a thickness
                              exceeding 5 mm
                44.06         Wood paving blocks
                44.07         Railway or tramway sleepers of wood
                44.08         Riven staves of wood, not further prepared than sawn on one principal surface ;
                              sawn staves of wood, of which at least one principal surface has been cylindrically
                              sawn , not further prepared than sawn
                44.09         Hoopwood ; split poles ; piles, pickets and stakes of wood, pointed but not sawn
                              lengthwise ; chipwood ; pulpwood in chips or particles ; wood shavings of a kind
                              suitable for use in the manufacture of vinegar or for the clarification of liquids
                44.10         Wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suit­
                               able for the manufacture of walking-sticks, whips, golf-club shafts, umbrella
                              handles, tool handles or the like
                44.11         Drawn wood ; match splints ; wooden pegs or pins for footwear
                44.12         Wood wool and wood flour
                44.13         Wood (including blocks, strips and friezes for parquet or wood block flooring,
                              not assembled), planed, tongued, grooved, rebated, chamfered, V-jointed, centre
                              V-jointed, beaded, centre-beaded or the like, but not further manufactured (2)
                44.14         Wood sawn lengthwise, sliced or peeled but not further prepared, of a thickness
                              not exceeding 5 mm ; veneer sheets and sheets for plywood , of a thickness not
                              exceeding 5 mm :
                              A. Small boards for the manufacture of pencils
                              B. Other (3 ) (*)
          (a ) The asterisk covers only subheading 43.03 ex B (gloves).
           (*) For products falling within this subheading, the ceiling and the maximum Community amount referred to in Article
                1 (3) and (4) are set at 15 790 000 u.a. and 20% respectively.
           (s) For products falling within this heading, the Community ceiling referred to in Article 1 (3) is set at 6 547 500 u.a.
           (3) For products falling within this subheading, the maximum Community amount referred to in Article 1 (4) is reduced
               to 40% .
 ---pagebreak--- No L 349/38                               Official Journal of the European Communities                                                   20. 12 . 76
                44.16        Cellular wood panels, whether or hot faced with base metal
                44.17        ' Improved' wood, in sheets, blocks or the like
                44.18        Reconstituted wood, being wood shavings, wood chips, sawdust, wood flour or
                             other ligneous waste agglomerated with natural or artificial resins or other
                             organic binding substances, in sheets, blocks or the like (*)
                44.19        Wooden headings and mouldings, including moulded skirting and other moulded
                             boards
                44.20        Wooden picture frames, photograph frames, mirror frames and the, like
                44.21        Complete wooden packing cases, boxes, crates, drums and similar packings
                44.22        Casks, barrels, vats, tubs, buckets and other coopers' products and parts thereof,
                             of wood, other than staves falling within heading No 44.08
                44.23        Builders' carpentry and joinery (including prefabricated and sectional buildings
                             and assembled parquet flooring panels) (*)
                44.24         Household utensils of wood (*) ( a)
                44.25        Wooden tools, tool bodies, tool handles, broom and brush bodies and handles ;
                              boot and shoe lasts and trees, of wood (2)
                44.26        Spools, cops, bobbins, sewing thread reel and the like, of turned wood
                44.27        Standard lamps, table lamps and other lighting fittings, of wood ; articles of
                             furniture, of wood, not falling within Chapter 94 ; caskets, cigarette boxes, trays,
                             fruit bowls, ornaments and other fancy articles, of wood ; cases for cutlery, for
                             drawing instruments or for violins, and similar receptacles, of wood ; articles of
                             wood for personal use or adornment, of a kind normally carried in the pocket,
                             in the handbag or on the person ; parts of the foregoing articles, of wood
                44.28         Other articles of wood
           CHAPTER 45
                45.02        Natural cork in blocks, plates, sheets or strips (including cubes or square slabs,
                             cut to size for corks or stoppers)
                45.03         Articles of natural cork ( )
                45.04        Agglomerated cork (being cork agglomerated with or without a binding substance)
                              and articles of agglomerated cork (4)
            CHAPTER 46
                46.01        Plaits and similar products of plaiting materials, for all uses, whether or not
                             assembled into strips
                46.02         Plaiting materials (other than products falling within heading No 46.01 ) bound
                              together in parallel strands or woven in sheet form, including matting, mats and
                              screens ; straw envelopes for bottles (5)
                46.03        Basketwork, wickerwork and other articles of playing materials, made directly
                             to shape ; articles made up from goods falling within heading No 46.01 or 46.02 ;
                              articles of loofah (6) (*)
            CHAPTER 47
                47.01        Pulp derived by mechanical or chemical means from any fibrous vegetable
                             material
                47.02         Waste paper* and paperboard ; scrap articles of paper or of paperboard, fit only
                              for use in paper-making;
                              A. Waste paper and paperboard
            (a) The asterisk covers only heading No 44.24 (clothes-pegs).
            (') For products falling within this heading, the Community ceiling referred to in Article 1 (3) is set at 10 147 000 u.a .
            (2) For products falling within this heading, the maximum Community amount referred to in Article 1 (4) is reduced to 30 %.
            (3) for products falling within this heading , the Community ceiling referred to in Article 1 (3 ) is set at 2 094 000 u.a .
            (') For products falling within this heading , the Community ceiling referred to in Article 1 (3 ) is set at 1 651 000 u.a .
            (5) For products falling within this heading, the maximum Community amount referred to in Article 1 (4) is reduced to 30% .
            (") For products falling within this heading, the maximum Community amount referred to in Article 1 (4) is reduced to 20% .
 ---pagebreak--- 20. 12 . 76                                Official Journal of the European Communities                                              No L 349/ 39
             CHAPTER 48
                  48.01         Paper and paperboard (including cellulose wadding), machine-made, in rolls or
                               sheets :
                               A. Newsprint
                                B. Cigarette paper
                                C. Kraft paper and kraft board :
                                     I. For the manufacture of paper yarn of heading No 57.08 or of paper yarn
                                        reinforced with metal of heading No_ 59.04
                               D. Paper weighing not more than 15 g/m2 for use in stencil making
                               E. Other
                  48.02        Hand-made paper and paperboard
                 48.03         Parchment or greaseproof paper and paperboard, and imitations thereof, and
                               glazed transparent paper, in rolls or sheets
                 48.04         Composite paper or paperboard (made by sticking flat layers together with an
                               adhesive), not surface-coated or impregnated, whether or not internally rein­
                               forced , in rolls or sheets
                 48.05         Paper and paperboard, corrugated (with or without flat surface sheets), creped,
                               crinkled, embossed or perforated, in rolls or sheets
                 48.06         Paper and paperboard, ruled, lined or squared, but not otherwise printed, in rolls
                               or sheets
                 48.07         Paper and paperboard, impregnated, coated, surface-coloured, surface-decorated
                               or printed (not being merely ruled, lined or squared and not constituting printed
                               matter within Chapter 49), in rolls or sheets
                  48.08        Filter blocks, slabs and plates, of paper pulp
                 48.09         Building board of wood pulp or of vegetable fibre, whether or not bonded with
                               natural or artificial resins or with similar binders (*) (*)
                 48.10         Cigarette paper, cut to size, whether or not in the form of booklets or tubes
                 48.11         Wallpaper and lincrusta; window transparencies of paper
                 48.12         Floor coverings prepared on a base of paper or of paperboard, whether or not
                               cut to size, with or without a coating of linoleum compound
                 48.13         Carbon and other copying papers (including duplicator stencils) and transfer
                              papers, cut to size, whether or not put up in boxes
                 48.14        Writing blocks, envelopes, letter cards, plain postcards, correspondence cards ;
                              boxes, pouches, wallets and writing compendiums, of paper or paperboard,
                              containing only an assortment of paper stationery
                 48.15         Other paper and paperboard, cut to size or shape
                 48.16        Boxes, bags and other packing containers, of paper or paperboard
                 48.17        Box files, letter trays, storage boxes and similar articles, ot paper or paperboard,
                               of a kind commonly used in offices, shops and the like
            (l) For products falling within this heading, the ceiling and the maximum Community amount referred in to Article 1 (3 )
                and (4) are set at 9 870 000 u.a . and 30 % respectively .
 ---pagebreak--- No L 349/40                                Official Journal of the European Communities                                               20. 12. 76
                48.18          Registers, exercise books, note books, memorandum blocks, order books, receipt
                              books, diaries, blotting-pads, binders (loose-leaf or other), file covers and other
                              stationery of paper or paperboard ; sample and other albums and book covers,
                              of paper or paperboard
                48.19          Paper or paperboard labels, whether or not printed or gummed
                48.20         Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard
                               (whether or not perforated or hardened )
                48.21          Other articles of paper pulp, paper, paperboard or cellulose wadding
              CHAPTER 49 PRINTED BOOKS , NEWSPAPERS , PICTURES AND OTHER PRODUCTS
                                   OF THE PRINTING INDUSTRY ; MANUSCRIPTS , TYPESCRIPTS AND
                                   PLANS
            CHAPTER 64
                 64.03         Footwear with outer soles of wood or cork (*)
                 64.04         Footwear with outer soles of other materials (*)
                 64.05          Parts of footwear, removable in-soles, hose protectors and heel cushions, of any
                                material except metal (*)
                 64.06         Gaiters, spats, leggings, puttees, cricket pads, shin-guards and similar articles,
                                and parts thereof (*)
             CHAPTER 65 HEADGEAR AND PARTS THEREOF
             CHAPTER 66
                 66.01          Umbrellas and sunshades (including walking-stick umbrellas, umbrella tents, and
                                garden and similar umbrellas') (') (*)
                 66.02          Walking-sticks (including climbing-sticks and seat-sticks), canes, whips, riding­
                                crops and the like
                 66.03          Parts, fittings, trimmings and accessories of articles falling within heading No
                                66.01 or 66.02
             CHAPTER 67
                 67.01          Skins and other parts of birds with their feathers or down, feathers, parts of
                               feathers, down, and articles thereof (other than goods falling within heading No
                                05.07 and worked quills and scapes)
                 67.02          Artificial flowers, foliage or fruit and parts thereof; articles made of artificial
                                flowers, foliage or fruit
                 67.03          Human hair, dressed, thinned , bleached or otherwise worked ; wool or other
                                animal hair prepared for use in making wigs and the like
                 67.05          Fans and hand screens, non-mechanical, of any material; frames and handles
                                therefor and parts of such frames and handles, of any material
            CHAPTER 68              ARTICLES OF STONE, OF PLASTER, OF CEMENT, OF ASBESTOS , OF
                                    MICA AND OF SIMILAR MATERIALS (* V(a ) (2) (3)
            (a) The asterisk covers only heading No 68.01 .
            (l) For products falling within this heading, the ceiling and the maximum Community amount referred to in Article 1 ( 3 )
                and (4 ) are set at 9 027 000 u.a . and 15% respectively .
            (8) For products falling within subheading 68.13 B I the maximum Community amount referred to in Article 1 (4) is reduced
                to 40% .
            (3) For products falling within subheadings 68.13 B II and III, the maximum Community amount referred to in Article
                1 (4) is reduced to 40 % .
 ---pagebreak--- 20. 12. 76                                 Official Journal of the European Communities                                                 No L 349/41
            CHAPTER 69
                  69.01         Heat-insulating bricks, blocks, tiles and other heat-insulating goods of siliceous
                                fossil meals or of similar siliceous earths (for example, kieselguhr, tripolite or
                                diatomite)
                  69.03         Other refractory goods (for example, retorts, crucibles, muffles, ndzzles, plugs,
                                supports, cupels, tubes, pipes, sheaths and rods), other than goods falling within
                                heading No 69.01
                  69.04          Building bricks (including flooring blocks, support or filler tiles and the like)
                  69.05         Roofing tiles ; chimney-pots, cowls, chimney-liners, cornices and other construc­
                                tional goods, including architectural ornaments
                  69.06         Piping, conduits and guttering (including angles, bends and similar fittings)
                  69.07         Unglazed setts, flags and paving, hearth and wall tiles (*)
                  69.08          Glazed setts, flags and paving, hearth and wall tiles (') (*)
                  69.09         Laboratory, chemical or industrial wares ; troughs, tubs and similar receptacles
                                of a kind used in agriculture ; pots, jars and similar articles of a kind commonly
                                used for the conveyance or packing of goods
                  69.10         Sinks, washbasins, bidets, water closet pans, urinals, baths and like sanitary
                                fixtures
                  69.11         Tableware and other articles of a kind commonly used for domestic or toilet
                                purposes (2) (*)
                 69.12         Tableware and other articles of a kind commonly used for domestic or toilet
                                purposes, of other kinds of pottery (*) (a)
                 69.13         Statuettes and other ornaments, and articles of personal adornment ; articles of
                               furniture
                 69.14         Other articles
           CHAPTER 70
                 70.01         Waste glass (cullet); glass in the mass (excluding optical glass)
                 70.02         Glass of the variety known as 'enamel' glass, in the mass, rods and tubes
                 70.03         Glass in balls, rods and tubes, unworked (not being optical glass)
                 70.04         Unworked cast or rolled glass (including flashed or wired glass), whether figured
                               or not, in rectangles
                70.06          Cast, rolled, drawn or blown glass (including flashed or wired glass), in rectangles,
                               surface ground or polished, but not further worked
           (a ) I he asterisk covers only subheading 69.12 C.
           (') For products falling within this heading , the maximum Community amount referred to in Article 1 (4) is reduced to 20% .
           (J) For products falling within this heading, the ceiling and the maximum Community amount referred to in
                Article 1 (3) and (4) are set at 1 291 000 u.a . and 30°/<> respectively .
 ---pagebreak--- No L 349/42                               Official Journal of the European Communities                                              20. 12. 76
                70.07         Cast, rolled, drawn or blown glass (including flashed or wired glass) cut to shape
                              other than rectangular shape, or bent or otherwise worked (for example, edge
                              worked or engraved), whether or not surface ground or polished ; multiple-walled
                              insulating glass ; leaded lights and the like
                 70.08        Safety glass consisting of toughened or laminated glass, shaped or not
                 70.09        Glass mirrors (including rear-view mirrors), unframed, framed or backed
                70.10         Carboys, bottles, jars, pots, tubular containers and similar containers, of glass,
                              of a kind commonly used for the conveyance or packing of goods; stoppers and
                              other closures, of glass (*) (a)
                70.11         Glass envelopes (including bulbs and tubes) for electric lamps, electronic valves
                              or the like
                 70.12     ' Glass inners for vacuum flasks or for other vacuum vessels (1 )
                70.14         Illuminating glassware, signalling glassware and optical elements of glass, not
                              optically worked nor of optical glass:
                              A. Articles for electrical lighting fittings:
                                    I. Facetted glass, plates, balls, pear-shaped drops, flower-shaped pieces,
                                       pendants and similar articles for trimming chandeliers
                                   II. Other (for example, diffusers, ceiling lights, bowls, cups, lampshades,
                                       globes, tulip-shaped pieces) (2)
                              B. Other (3 )
                 70.15        Clock and watch glasses and similar glasses (including glass of a kind used for
                              sunglasses but excluding glass suitable for corrective lenses), curved, bent,
                             hollowed and the like; glass spheres and segments of spheres, of a kind used for
                              the manufacture of clock and watch glasses and the like
                70.16         Bricks, tiles, slabs, paving blocks, squares and other articles of pressed or moulded
                              glass, of a kind commonly used in buildings; multi-cellular glass in blocks, slabs,
                             plates, panels and similar forms
                70.17        Laboratory, hygienic and pharmaceutical glassware, whether or not graduated or
                              calibrated; glass ampoules
                70.18         Optical glass and elements of optical glass, other than optically worked elements ;
                             blanks for corrective spectacle lenses
                70.19         Glass beads, imitation pearls, imitation precious and semi-precious stones, frag­
                              ments and chippings, and similar fancy or decorative glass smallwares, and
                              articles of glassware made therefrom ; glass cubes and small glass plates, whether
                             or not on a backing, for mosaics and similar decorative purposes ; artificial eyes
                              of glass, including those for toys but excluding those for wear by humans ; orna­
                              ments and other fancy articles of lamp-worked glass; glass grains (ballotini)
                70.20         Glass fibre (including wool), yarns, fabrics, and articles made therefrom
                70.21         Other articles of glass
           (a) The asterisk covers only heading No ex 70.10 (carboys , bottles and jars, of unworked glass of a capacity exceeding
               0-25 litre but not exceeding 2-5 litres).
           (') For products falling within this heading, the ceiling and the maximum Community amount referred to in Article 1 (3 )
               and (4) are set at 289 000 u.a . and 40% respectively.
          (2) For products falling within this subheading, the maximum Community amount referred to in Article 1 (4) is
               reduced to 20°/».
          (3) For products falling within this subheading, the maximum Community amount referred to in Article 1 (4) is
               reduced to 30°/o .
 ---pagebreak--- 20. 12. 76                        Official Journal of the European Communities                              No L 349/43
           CHAPTER 71
              71.01    Pearls, unworked or worked, but not mounted, set or strung (except ungraded
                       pearls temporarily strung for convenience of transport)
              71.02    Precious and semi-precious stones, unworked, cut or otherwise worked, but not
                      mounted, set or strung (except ungraded stones temporarily strung for convenience
                      of transport)
              71.03   Synthetic or reconstructed precious or semi-precious stones, unworked, cut or
                       otherwise worked, but not mounted, set or strung (except ungraded stones
                       temporarily strung for convenience of transport)
           ex 71.05    Silver, including silver gilt and platinum-plated silver, semi-manufactured
              71.06    Rolled silver, unworked or semi-manufactured
           ex 71.07    Gold, including platinum-plated gold, semi-manufactured
              71.08   Rolled gold on base metal or silver, unworked or semi-manufactured
           ex 71.09   Platinum and other metals of the platinum group, semi-manufactured
              71.10   Rolled platinum or other platinum group metals, on base metal or precious metal,
                      unworked or semi-manufactured
              71.12   Articles of jewellery and parts thereof, of precious metal or rolled precious metal
              71.13   Articles of goldsmiths' or silversmiths' wares and parts thereof, of precious metal
                      or rolled precious metal, other than goods falling within heading No 71.12
              71.14   Other articles of precious metal or rolled precious metal
              71.15   Articles consisting of, or incorporating, pearls, precious or semi-precious stones
                      (natural, synthetic or reconstructed)
           CHAPTER 73
              73.04   Shot and angular grit, of iron or steel, whether or not graded ; wire pellets of iron
                      or steel
              73.05 A Iron or steel powders
              73.07   Blooms, billets, slabs and sheet bars (including tinplate bars), of iron or steel ;
                      pieces roughly shaped by forging, of iron or steel :
                      A. Blooms and billets:
                           II. Forged
                      B. Slabs and sheet bars (including tinplate bars):
                           II. Forged
                      C. Pieces roughly shaped by forging
              73.10   Bars and rods (including wire rod), of iron or steel, hot-rolled, forged, extruded,
                      cold-formed or cold-finished (including precision-made); hollow mining drill steel :
                      B. Not further worked than forged
                      C. Not further worked than cold-formed or cold-finished
                      D. Clad or surface-worked (for example, polished, coated):
                            I. Not further worked than clad :
                               b) Cold-formed or cold-finished
                          II. Other
 ---pagebreak--- No L 349/44                   Official Journal of the European Communities                              20. 12. 76
            73.11 Angles, shapes and sections, of iron or steel, hot-rolled, forged, extruded, cold­
                  formed or cold-finished; sheet piling of iron or steel, whether or not drilled,
                  punched or made from assembled elements:
                  A. Angles, shapes and sections:
                       II. Not further worked than forged
                      III. Not further worked than cold-formed or cold-finished
                      IV, Clad or surface-worked (for example, polished, coated):
                             a) Not further worked than clad:
                                 2. Cold-formed or cold-finished
                             b ) Other
            73.12 Hoop and strip, of iron or steel, hot-rolled or cold-rolled:
                  B. Not further worked than cold-rolled :
                       II. Other
                   C. Clad, coated or otherwise surface-treated :
                        I. Silvered, gilded or platinum-plated
                       II. Enamelled
                      III. Tinned :
                             b) Other
                      IV. Zinc-coated or lead-coated
                       V. Other (for example, copper-plated, artificially oxidized, lacquered, nickel­
                             plated, varnished, clad, parkerized, printed):
                             a) Not further worked than clad :
                                 2. Cold-rolled
                             b) Other
                  D. Otherwise shaped or worked (for example, perforated, chamfered, lap-jointed)
            73.13 Sheets and plates, of iron or steel, hot-rolled or cold-rolled:
                  B. Other sheets and plates :
                       II. Not further worked than cold-rolled, of a thickness of:
                             a) 3 mm or more
                      IV. Clad, coated or otherwise surface-treated:
                             a) Silvered, gilded, platinum-plated or enamelled
                       V. Otherwise shaped or worked :
                             a) Cut into shapes other than rectangular shapes, but not further worked :
                                 1 . Silvered, gilded, platinum-plated or enamelled
                             b) Other, excluding sheets and plates shaped by rolling
            73.14 Iron or steel wire, whether or not coated, but not insulated
            73.15  Alloy steel and high carbon steel in the form mentioned in heading Nos 73.06 to
                   73.14 :
                   A. High carbon steel :
                            I. Ingots, blooms, billets, slabs and sheet bars:
                                a) Forged
                           II. Pieces roughly shaped by forging
                          V. Bars and rods (including wire rod) and hollow mining drill steel ; angles,
                                shapes and sections :
                                a) Not further worked than forged
                                c) Not further worked than cold-formed or cold-finished
                                d) Clad or surface-worked (for example, polished, coated):
                                     1 . Not further worked than clad :
                                         bb) Cold-formed or cold-finished
                                    2. Other
 ---pagebreak--- 20. 12. 76                     Official Journal of the European Communities                               No L 349/45
             73.15         VI. Hoop and strip:
           (confd)              b) Not further worked than cold-rolled
                                c) Clad, coated or otherwise surface-treated:
                                     1 . Not further worked than clad :
                                         bb ) Cold-rolled
                                     2. Other
                               d) Otherwise shaped or worked (for example, perforated, chamfered,
                                    lap-jointed)
                         VII. Sheets and plates:
                                b) Not further worked than cold-rolled, of a thickness of:
                                     1 . 3 mm or more
                                 d) Otherwise shaped or worked:
                                     2. Other , excluding sheets and plates shaped by rolling
                         VIII. Wire, whether or not coated, but not insulated
                    B. Alloy steel :
                             I. Ingots, blooms, billets, slabs and sheet bars :
                                 a) Forged
                            II. Pieces roughly shaped by forging
                           V. Bars and rods (including wire rod) and hollow mining drill steel; angles,
                                shapes and sections:
                                 a) Not further worked than forged
                                 c) Not further worked than cold-formed or cold-finished
                                d) Clad or surface-worked (for example, polished, coated):
                                     1 . Not further worked than clad :
                                         bb) Cold-formed or cold-finished
                                    2. Other
                           VI. Hoop and strip :
                                b) Not further worked than cold-rolled
                                 c) Clad, coated or otherwise surface-treated :
                                     1 . Not further worked than clad :
                                         bb) Cold-rolled
                                    2. Other
                                d) Otherwise shaped or worked (for example, perforated, chamfered,
                                    lap-jointed)
                        VII. Sheets and plates:
                                b) Other sheets and plates :
                                    2. Not further worked than cold-rolled, of a thickness of:
                                         aa) 3 mm or more
                                     4. Otherwise shaped or worked:
                                         bb) Other, excluding sheets and plates shaped by rolling
                        VIII. Wire, whether or not coated, but not insulated
             73.16  Railway and tramway track construction material of iron or steel, the following:
                    rails, check-rails, switch blades, crossings (or frogs), crossing pieces, point rods,
                    rack rails, sleepers, fish-plates, chairs, chair wedges, sole plates, (base plates),
                    rail clips, bedplates, ties and other material specialized for joining or fixing rails:
                    A. Rails :
                         I. Current-conducting, with parts of non-ferrous metal
                    D. Fish-plates and sole plates:
                        II. Other
                    E. Other
              73.17  Tubes and pipes, of cast iron (*)
 ---pagebreak--- No L 349/46                               Official Journal of the European Communities                                                 20. 12. 76
                73.19         High-pressure hydro-electric conduits of steel, whether or not reinforced
                73.20        Tube and pipe fittings (for example, joints, elbows, unions and flanges), of iron
                              or steel (*)
                73.21         Structures and parts of structures (for example, hangars and other buildings,
                               bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frame­
                              works, door and window frames, shutters, balustrades, pillars and columns), of
                              iron or steel ; plates, strip, rods, angles, shapes, sections, tubes and the like, pre­
                               pared for use in structures, of iron or steel
                73.22          Reservoirs, tanks, vats and similar containers, for any material (other than com­
                               pressed or liquefied gas), of iron or steel, of a capacity exceeding 300 litres,
                              whether or not lined or head-insulated, but not fitted with mechanical or thermal
                              equipment
                73.23           Casks, drums, cans, boxes and similar containers, or sheet or plate iron or steel,
                              of a description commonly used for the conveyance or packing of goods
                 73.24          Containers, of iron or steel, for compressed or liquefied gas
                73.25          Stranded wire, cables, cordage, ropes, plaited bands, slings and the like, of iron
                               or steel wire, but excluding insulated electric cables
                73.26         Barbed iron or steel wire ; twisted hoop or single flat wire, barbed or not, and
                                loosely twisted double wire, of kinds used for fencing, of iron or steel
                73.27          Gauze, cloth, grill , netting, fencing, reinforcing fabric and similar materials, of
                               iron or steel wire
                73.28          Expanded metal, of iron or steel
                 73.29         Chain and parts thereof, of iron or steel
                 73.30          Anchors and grapnels and parts thereof, of iron or steel
                73.31          Nails, tacks, staples, hook-nails, corrugated nails, spiked cramps, studs, spikes
                                and drawing pins, of iron or steel, whether or not with heads of other materials,
                                but not including such articles with heads of copper
                73.32          Bolts and nuts (including bolt ends and screw studs), whether or not threaded or
                               tapped, and screws ( including screw hooks and screw rings), of iron or steel ;
                                rivets, cotters, cotter-pins, washers and spring washers, of iron or steel i 1 )
                73.33          Needles for hand sewing (including embroidery ), hand carpet needles and hand
                               knitting needles, bodkins, crochet hooks, and the like, and embroidery stilettos,
                               of iron or steel
                73.34          Pins (excluding hatpins and other ornamental pins and drawing pins), hairpins
                               and curling grips, of iron or steel
                73.35         Springs and leaves for springs, of iron or steel
                73.36          Stoves (including stoves with subsidiary boilers for central heating), ranges,
                                cookers, grates, fires and other space heaters, gas-rings, plate warmers with burners,
                                wash boilers with grates or other heating elements, and similar equipment, of a
                                kind used for domestic purposes, not electrically operated, and parts thereof, of
                                iron or steel
            (') For screws for wood falling within subheading 73.32 ex B, the Community ceiling referred to m Article 1 (3 ) is set at
                2 993 000 u.a .
 ---pagebreak--- 20. 12 . 76                               Official Journal of the European Communities                                                No L 349/47
                  73.37        Boilers (excluding boilers of heading No 84.01 ) and radiators, for central heating,
                                not electrically heated, and parts thereof, of iron or steel ; air heaters and hot air
                               distributors (including those which can also distribute cool or conditioned air),
                               not electrically heated, incorporating a motor-driven fan or blower, and parts
                               thereof, of iron or steel
                  73.38        Articles of a kind commonly used for domestic purposes, sanitary ware for indoor
                               use, and parts of such articles and ware, of iron or steel
                 73.39         Iron or steel wool; pot scourers and scouring and polishing pads, gloves and the
                               like, of iron or steel
                  73.40        Other articles of iron or steel (M (*)
            CHAPTER 74
                  74.02        Master alloys
                  74.04        Wrought plates, sheets and strip, of copper ( )
                  74.05        Copper foil (whether or not embossed, cut to shape, perforated, coated, printed,
                                or backed with paper or other reinforcing material), of a thickness (excluding
                                any backing) not exceeding 0-15 mm
                  74.06         Copper powders and flakes
                  74.07         Tubes and pipes and blanks therefor, of copper ; hollow bars of copper ( )
                  74.08        Tube and pipe fittings (for example, joints, elbows, sockets and flanges), of copper
                  74.09         Reservoirs, tanks, vats and similar containers, for any material (other than
                                compressed or liquefied gas), of copper, of a capacity exceeding 300 litres,
                                whether or not lined or heat-insulated, but not fitted with mechanical or thermal
                                equipment
                  74.10         Stranded wire, cables, cordage, ropes, plaited bands and the like, of copper wire,
                                but excluding insulated electric wires and cables
                  74.11         Gauze, cloth, grill, netting, fencing, reinforcing fabric and similar materials
                                (including endless bands), of copper wire
                   74.12        Expanded metal, of copper
                  74.13         Chain and parts thereof, of copper
                  74.14         Nails, tacks, staples, hook-nails, spiked cramps, studs, spikes and drawing pins,
                                of copper, or of iron or steel with heads of copper
                  74.15         Bolts and nuts (including bolt ends and screw studs), whether or not threaded
                                or tapped, and screws (including screws hooks and screw rings), of copper; rivets,
                                cotters, cotter-pins, washers and spring washers, of copper
            (*) For products falling within this heading, the ceiling and the maximum Community amount referred to in Article 1 (3)
                 and (4) are set at 6 850 200 u.a . and 30% respectively.
            (2) For products falling within this heading, the maximum Community amount referred to in Article 1 (4) is reduced to 30% .
            (3 ) For products falling within this heading , the ceiling and the maximum Community amount referred to in Article 1 (3)
                 and (4) are set at 7 132 000 u.a . and 30% respectively.
 ---pagebreak--- No L 349/48                             Official Journal of the European Communities                                      20. 12. 76
                74.16        Springs, of copper
                74.17        Cooking and heating apparatus of a kind used for domestic purposes, not electri­
                             cally operated, and parts thereof, of copper
                 74.18       Other articles of a kind commonly used for domestic purposes, sanitary ware for
                             indoor use, and parts of such articles and ware, of copper
                74.19        Other articles of copper
            CHAPTER 75
                 75.02        Wrought bars, rods, angles, shapes and sections, of nickel ; nickel wire
                75.03        Wrought plates, sheets and strip, of nickel; nickel foil ; nickel powders and flakes
                 75.04       Tubes and pipes and blanks therefor, of nickel; hollow bars, and tube and pipe
                             fittings (for example, joints, elbows, sockets and flanges), of nickel
                 75.05       Electro-plating anodes, of nickel, wrought or unwrought, including those pro­
                             duced by electrolysis
                75.06        Other articles of nickel
            CHAPTER 76
                 76.02       Wrought bars, rods, angles, shapes and sections of aluminium; aluminum wire
                              H (*)
                 76.03        Wrought plates, sheets and strip, of aluminium (*) (*)
                 76.04        Aluminium foil (whether or not embossed, cut to shape, perforated, coated,
                              printed, or backed with paper or other reinforcing material), of a thickness
                              (excluding any backing) not exceeding 0-20 mm
                 76.05        Aluminium powders and flakes
                 76.06       Tubes and pipes and blanks therefor, of aluminium; hollow bars of aluminium
                 76.07        Tube and pipe fittings (for example, joints, elbows, sockets and flanges), of
                              aluminium
                 76.08        Structures, and parts of structures (for example, hangars and other buildings,
                              bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks,
                              door and window frames, balustrades, pillars and columns), of aluminium;
                              plates, rods, angles, shapes, sections, tubes and the like, prepared for use in
                             structures, of aluminium
                 76.09        Reservoirs, tanks, vats and similar containers, for any material (other than com­
                               pressed or liquefied gas), of aluminium, of a capacity exceeding 300 litres, whether
                              or not lined or heat-insulated, but not fitted with mechanical or thermal equip­
                              ment
            (*) For products falling within this subheading, the maximum Community amount referred to in Article 1 (4) is
                reduced to 20°/o .
 ---pagebreak--- 20. 12. 76                      Official Journal of the European Communities                              No L 349/49
             76.10   Casks, drums, cans, boxes and similar containers (including rigid and collapsible
                     tubular containers), of aluminium, of a description commonly used for the con­
                     veyance or packing of goods
             76.11   Containers, of aluminium, for compressed or liquefied gas
             76.12   Stranded wire, cables, cordage, ropes, plaited bands and the like, of aluminium
                     wire , but excluding insulated electric wires and cables
             76.13   Gauze, cloth, grill, netting, reinforcing fabric and similar materials, of aluminium
                     wire
             76.14   Expanded metal, of aluminium
             76.15   Articles of a kind commonly used for domestic purposes, sanitary ware for
                    indoor use, and parts of such articles and ware, of aluminium
             76.16  Other articles of aluminium
           CHAPTER 77
             77.02   Wrought bars, rods, angles, shapes and sections, of magnesium ; magnesium wire ;
                    wrought plates, sheets and strip, of magnesium; magnesium foil; raspings and
                     shavings of uniform size, powders and flakes, of magnesium; tubes and pipes and
                     blanks therefor, of magnesium ; hollow bars of magnesium
             77.03  Other articles of magnesium
             77.04  Beryllium, unwrought or wrought, and articles of beryllium
           CHAPTER 78
             78.02  Wrought bars, rods, angles, shapes and sections, of lead; lead wire
             78.03  Wrought plates, sheets and strip, of lead
             78.04   Lead foil (whether or not embossed, cut to shape, perforated, coated, printed, or
                     backed with paper or other reinforcing material), of a weight (excluding any
                     backing) not exceeding 1-7 kg/m2; lead powders and flakes
             78.05   Tubes and pipes and blanks, therefor, of lead ; hollow bars, and tube and pipe
                    fittings (for example, joints, elbows, sockets, flanges and S-bends), of lead
             78.06   Other articles of lead
           CHAPTER 79
             79.02  Wrought bars, rods, angles, shapes and sections, of zinc; zinc wire
             79.04   Tubes and pipes and blanks therefor, of zinc; hollow bars, and tube and pipe
                     fittings (for example, joints, elbows, sockets and flanges), of zinc
             79.05  Gutters, roof capping, skylight frames, and other fabricated building components,
                    of zinc
             79.06  Other articles of zinc
 ---pagebreak--- No L 349/50                      Official Journal of the European Communities                         20. 12 . 76
           CHAPTER 80
             80.02   Wrought bars, rods, angles, shapes and sections, of tin; tin wire
             80.03   Wrought plates, sheets and strip, of tin
             80.04   Tin foil (whether or not embossed, cut to shape, perforated, coated, printed or
                     backed with paper or other reinforcing material), of a weight (excluding any
                     backing) not exceeding 1 kg/m2 ; tin powders and flakes
             80.05   Tubes and pipes and blanks therefor, of tin; hollow bars, and tube and pipe
                     fittings (for example, joints, elbows, sockets and flanges), of tin
             80.06   Other articles of tin
           CHAPTER 81
             81.01   Tungsten (wolfram), unwrought or wrought, and articles thereof:
                     B. Hammered bars; angles, shapes and sections, wire, filaments, plates, sheets,
                          strip and foil
                     C. Other
             81.02   Molybdenum, unwrought or wrought, and articles thereof:
                     B. Hammered bars; angles, shapes and sections, wire , filaments, plates, sheets,
                          strip and foil
                     C. Other
             81.03   Tantalum, unwrought or wrought, and articles thereof:
                     B. Hammered bars; angles, shapes and sections, wire , filaments, plates, sheets,
                          strip and foil
                     C. Other
             81.04   Other base metals, unwrought or wrought, and articles thereof; cerments, un­
                     wrought or wrought, and articles thereof:
                     A. Bismuth :
                          II. Other
                     B. Cadmium :
                          II . Other
                     C. Cobalt:
                          II. Other
                     D. Chromium :
                          II . Other
                     E. Germanium :
                          II . Other
                     F. Hafnium (celtium):
                          II . Other
                     G. Manganese :
                          II . Other
                     H. Niobium (columbium):
                          II. Other
                      IJ Antimony :
                          II . Other
                      K. Titanium :
                          II. Other
                      L. Vanadium :
                          II. Other
 ---pagebreak--- 20. 12. 76                               Official Journal of the European Communities                                            No L 349/51
               81.04        N. Thorium :
              (cont'd)           II. Other
                            O. Zirconium :
                                 II. Other
                            P. Rhenium :
                                  II. Other
                            Q. Gallium; indium ; thallium:
                                  II. Other
                            R. Cermets:
                                 II . Other
           CHAPTER 82
               82.01        Hand tools, the following: spades, shovels, picks, hoes, forks and rakes ; axes,
                            bill hooks and similar hewing tools; scythes, sickles, hay knives, grass shears,
                            timber wedges and other tools of a kind used in agriculture, horticulture or
                            forestry
               82.02        Saws (non-mechanical) and blades for hand or machine saws (including tooth­
                            less saw blades)
               82.03        Hand tools, the following: pliers (including cutting pliers), pincers, tweezers,
                            tinmen's snips, bolt croppers and the like; perforating punches ; pipe cutters ;
                            spanners and wrenches (but not including tap wrenches); files and rasps
               82.04        Hand tools, including glaziers' diamonds, not falling within any other heading
                            of this Chapter; blow lamps, anvils; vices and clamps, other than accessories for,
                            and parts of, machine tools; portable forges; grinding wheels with frameworks
                            (hand or pedal operated)
               82.05        Interchangeable tools for hand tools, for machine tools or for power-operated
                            hand tools (for example, for pressing, stamping, drilling, tapping, threading,
                            boring, broaching, milling, cutting, turning, dressing, morticing or screw driving),
                            including dies for wire drawing, extrusion dies for metal, and rock drilling bits
               82.06         Knives and cutting blades, for machines or for mechanical appliances
               82.07        Tool-tips and plates, sticks and the like for tool-tips, unmounted, of sintered
                            metal carbides (for example, carbides of tungsten, molybdenum or vanadium)
               82.08        Coffee-mills, mincers, juice-extractors and other mechanical appliances, of a
                            weight not exceeding 10 kg and of a kind used for domestic purposes in the
                            preparation, serving or conditioning of food or drink
               82.09        Knives with cutting blades, serrated or not (including pruning knives), other than
                             knives falling within heading No 82.06 (*)
               82.10        Knife blades
               82.11        Razors and razor blades (including razor blade blanks, whether or not in strips)
               82.12        Scissors (including tailors' shears), and blades therefor
           (*) For products falling within this heading, the ceiling and the maximum Community amount referred to in Article 1 (3)
               and (4) are set at 3 473 000 u.a . and 15% respectively .
 ---pagebreak--- No L 349/52                                  Official Journal of the European Communities                                           20. 12. 76
                 82.13          Other articles of cutlery (for example, secateurs, hair clippers, butchers' cleavers,
                                paper knives); manicure and chiropody sets and appliances (including nail files)
                 82.14          Spoons, forks, fish-eaters, butter-knives, ladles and similar kitchen or tableware (x )
                 82.15          Handles of base metal for articles falling within heading No 82.09, 82.13 or 82.14
            CHAPTER 83
                 83.01          Locks and padlocks (key, combination or electrically operated), and parts thereof,
                                of base metal ; frames incorporating locks, for handbags, trunks or the like, and
                                part of such frames, of base metal ; keys for any of the foregoing articles of base
                                metal (2)
                  83.02         Base metal fittings and mountings of a kind suitable for furniture, doors, stair­
                                cases, windows, blinds, coachwork, saddlery, trunks, caskets and the like (in­
                                cluding automatic door closers); base metal hat-racks, hat-pegs, brackets and
                                the like
                  83.03         Safes, strong-boxes, armoured or reinforced strong-rooms, strong-room linings
                                and strong-room doors, and cash and deed boxes and the like, of base metal
                  83.04         Filing cabinets, racks, sorting boxes, paper trays, paper rests and similar office
                                equipment, of base metal, other than office furniture falling within heading
                                No 94.03
                  83.05         Fittings for loose-leaf binders, for files or for stationery . books, of base metal ;
                                letter clips, paper clips, staples, indexing tags, and similar stationery goods, of
                                base metal
                  83.06         Statuettes and other ornaments of a kind used indoors, of base metal
                  83.07         Lamps and lighting fittings, of base metal, and parts thereof, of base metal
                                (excluding switches, electric lamp holders, electric lamps for vehicles, electric
                                battery or magneto lamps, and other articles falling within Chapter 85 except
                                heading No 85.22) (3)
                  83.08         Flexible tubing and piping, of base metal
                  83.09          Clasps, frames with clasps for handbags and the like, buckles, buckle-clasps,
                                hooks, eyes, eyelets, and the like, of base metal, of a kind commonly used for
                                clothing, travel goods, handbags, or other textile or leather goods ; tubular rivets
                                 and bifurcated rivets, of base metal
                  83.10          Beads and spangles, of base metal
                  83.11          Bells and gongs, non-electric, of base metal, and parts thereof of base metal
                  83.12          Photograph, picture and similar frames, of base metal ; mirrors of base metal
                  83.13          Stoppers, crown corks, bottle caps, capsules, bung covers, seals and plombs, case
                                 corner protectors and other packing accessories, of base metal
           {') For products falling wirhin subheading 82.14 A, the ceiling and the maximum Community amount referred to in Article
                1 (3 ) and (4) are set at 4 437 000 u.a . and 15% respectively.
            (s) For products falling within this heading, the ceiling and the maximum Community amount referred to in Article 1 (3)
                and (4) are set at 3 011 000 u.a . and 15% respectively.
           (s) For products falling within this heading, the ceiling and the maximum Community amount referred to in Article 1 (3)
                and (4) are set at 4 176 000 u.a . and 40% respectively .
 ---pagebreak--- 20. 12. 76                               Official Journal of the European Communities                             No L 349/53
                 83.14         Sign-plates, name-plates, numbers, letters and other signs, of base metal
                 83.15        Wire, rods, tubes, plates, electrodes and similar products, of base metal or of
                              metal carbides, coated or cored with flux material, of a kind used for soldering,
                               brazing, welding or deposition of metal or of metal carbides; wire and rods, of
                               agglomerated base metal powder, used for metal spraying
            CHAPTER 84
                 84.01        Steam and other vapour generating boilers (excluding central heating hot water
                              boilers capable also of producing low pressure steam); super-heated water boilers
                 84.02        Auxiliary plant for use with boilers falling within heading No 84.01 (for example,
                              economizers, superheaters, soot removers, gas recoverers and the like); condensers
                              for vapour engines and power units
                 84.03        Producer gas and water gas generators, with or without purifiers; acetylene gas
                              generators (water process) and similar gas generators , with or without purifiers
                 84.04        Steam engines (including mobile engines, but not steam tractors falling within
                              heading No 87.01 or mechanically propelled road rollers) with self-contained
                              boilers
                 84.05        Steam and other vapour power units, not incorporating boilers
                 84.06        Internal combustion piston engines
                 84.07        Hydraulic engines and motors (including water wheels and water turbines)
                 84.08        Other engines and motors
                 84.09        Mechanically propelled road rollers
                 84.10        Pumps (including motor pumps and turbo pumps) for liquids, whether or not
                              fitted with measuring devices ; liquid elevators of bucket, chain, screw, band and
                              similar kinds (*) ( a )
                 84.11        Air pumps, vacuum pumps and air or gas compressors (including motor and
                              turbo pumps and compressors, and free-piston generators for gas turbines); fans,
                              blowers and the like
                 84.12        Air conditioning machines, self-contained, comprising a motor-driven fan and
                              elements for changing the temperature and humidity of air
                 84.13        Furnace burners for liquid fuel (atomizers), for pulverized solid fuel or for gas ;
                              mechanical stokers, mechanical grates, mechanical ash dischargers and similar
                              appliances
                 84.14        Industrial and laboratory furnaces and ovens, non-electric
                 84.15        Refrigerators and refrigerating equipment (electrical and other)
                 84.16        Calendering and similar rolling machines (other than metal-working and metal­
                              rolling machines and glass-working machines) and cylinders therefor
           ( a) The asterisk covers only subheading 84.10 B II.
 ---pagebreak--- No L 349/54                   Official Journal of the European Communities                                 20. 12. 76
            84.17  Machinery, plant and similar laboratory equipment, whether or not electrically
                   heated, for the treatment of materials by a process involving a change of tempera­
                   ture such as heating, cooking, roasting, distilling, rectifying, sterilizing, pasteuri­
                   zing, steaming, drying, evaporating, vapourizing, condensing or cooling, not being
                   machinery or plant or a kind used for domestic purposes; instantaneous or storage
                   water heaters, non-electrical
            84.18   Centrifuges; filtering and purifying machinery and apparatus (other than filter
                    funnels, milk strainers and the like), for liquids or gases
            84.19   Machinery for cleaning or drying bottles or other containers; machinery for
                   filling, closing, sealing, capsuling or labelling bottles, cans, boxes, bags or other
                   containers ; other packing or wrapping machinery; machinery for aerating
                   beverages; dish washing machines
            84.20   Weighing machinery (excluding balances of a sensitivity of 5 eg or better), in­
                    cluding weight-operated counting and checking machines; weighing machine
                    weights of all kinds
            84.21   Mechanical appliances (whether or not hand operated) for projecting, dispersing
                   or spraying liquids or powders; fire extinguishers (charged or not); spray guns
                    and similar appliances ; steam or sand blasting machines and similar jet projecting
                   machines
            84.22   Lifting, handling, loading or unloading machinery, telphers and conveyors (for
                   example, lifts, hoists, winches, cranes, transporter cranes, jacks, pulley tackle, belt
                   conveyors and teleferics), not being machinery falling within heading No 84.23
            84.23   Excavating, levelling, tamping, boring and extracting machinery, stationary or
                    mobile, for earth, minerals or ores (for example, mechanical shovels, coal-cutters,
                    excavators, scrapers, levellers and bulldozers); pile-drivers ; snow-ploughs, not
                    self-propelled (including snow-plough attachments)
             84.24  Agricultural and horticultural machinery for soil preparation or cultivation (for
                    example, ploughs, harrows, cultivators, seed and fertilizer distributors); lawn and
                    sports ground rollers
             84.25  Harvesting and threshing machinery; straw and fodder presses; hay or grass
                    mowers ; winnowing and similar cleaning machines for seed, grain or leguminous
                    vegetables and egg-grading and other grading machines for agricultural produce
                    (other than those of a kind used in the bread grain milling industry falling within
                    heading No 84.29)
             84.26  Dairy machinery (including milking machines)
             84.27  Presses, crushers and other machinery, of a kind used in wine-making, cider­
                    making, fruit juice preparation or the like
             84.28  Other agricultural, horticultural, poultry-keeping and bee-keeping machinery ;
                    germination plant fitted with mechanical or thermal equipment; poultry incu­
                    bators and brooders
             84.29   Machinery of a kind used in the bread grain milling industry, and other machinery
                     (other than farm type machinery) for the working of cereals or dried leguminous
                     vegetables
             84.30   Machinery, not falling within any other heading of this Chapter, of a kind used
                     in the following food or drink industries: bakery, confectionery, chocolate
                    manufacture, macaroni, ravioli or similar cereal food manufacture, the prepara­
                     tion of meat, fish, fruit or vegetables (including mincing or slicing machines),
                     sugar manufacture or brewing
             84.31   Machinery for making or finishing cellulosic pulp, paper or paperboard
 ---pagebreak--- 20. 12. 76                               Official Journal of the European Communities                               No L 349/55
              84.32         Book-binding machinery, including book-sewing machines
              84.33         Paper or paperboard cutting machines of all kinds ; other machinery for making
                            up paper pulp, paper or paperboard
              84.34         Machinery, apparatus and accessories for type-founding or type-setting; machin­
                            ery, other than the machine-tools of heading No 84.45, 84.46 or 84.47, for
                            preparing or working printing blocks, plates, or cylinders ; printing type, impressed
                            flongs and matrices, printing blocks, plates and cylinders ; blocks, plates, cylinders
                            and lithographic stones, prepared for printing purposes (for example, planed,
                            grained or polished)
              84.35         Other printing machinery; machines for use ancillary to printing
              84.36         Machines for extruding man-made textiles; machines of a kind used for pro­
                            cessing natural or man-made textile fibres; textile spinning and twisting machines ;
                            textile doubling, throwing and reeling (including weft-winding) machines
              84.37         Weaving machines, knitting machines and machines for making gimped yarn,
                            tulle, lace, embroidery, trimmings, braid or net; machines for preparing yarns
                            for use on such machines, including warping and warp sizing machines
              84.38         Auxiliary machinery for use with machines of heading No 84.37 (for example,
                            dobbies, jacquards, automatic stop motions and shuttle changing mechanisms);
                            parts and accessories suitable for use solely or principally with the machines of
                            the present heading or with machines falling within heading No 84.36 or 84.37
                            (for example, spindles and spindle flyers, card clothing, combs, extruding nipples,
                            shuttels, healds and heald-lifters and hosiery needles)
              84.39         Machinery for the manufacture or finishing of felt in the piece or in shapes,
                            including felt-hat making machines and hat-making blocks
              84.40         Machinery for washing, cleaning, drying, bleaching, dyeing, dressing, finishing or
                            coating textile yarns, fabrics or made-up textile articles (including laundry and
                            dry-cleaning machinery); fabric folding, reeling or cutting machines; machines of
                            a kind used in the manufacture of linoleum or other floor covering for applying
                            the paste to the base fabric or other support; machines of a type used for printing
                            a repetitive design, repetitive words or overall colour on textiles, leather, wall­
                            paper, wrapping paper, linoleum or other materials, and engraved or etched
                            plates, blocks or rollers therefor
              84.41         Sewing machines ; furniture specially designed for sewing machines ; sewing
                            machine needles :
                            A. Sewing machines; furniture specially designed for sewing machines:
                                  I. Sewing machines (lock-stitch only), with heads of a weight not exceeding
                                      16 kg without motor or 17 kg including the motor; sewing machine heads
                                      (lock-stitch only), of a weight not exceeding 16 kg without motor or 17 kg
                                      including the motor:
                                      a) Sewing machines having a value (not including frames, tables or
                                          furniture) of more than 65 u.a. each
                                      b ) Other 0
                                 II. Other sewing machines and other sewing machine heads
                            B. Sewing machine needles
              84.42         Machinery (other than sewing machines) for preparing, tanning or working hides,
                            skins or leather (including boot and shoe machinery)
           (M For products falling within this subheading the ceiling and the maximum Community amount referred to in
              Article 1 (3) and (4) are set at 2 951 000 u.a . and 25% respectively .
 ---pagebreak--- No L 349/56                                Official Journal of the European Communities                                           20. 12. 76
                84.43          Converters, ladles, ingot moulds and casting machines, of a kind used in metal­
                               lurgy and in metal foundries
                 84.44          Rolling mills and rolls therefor
                 84.45          Machine-tools for working metal or metal carbides, not being machines falling
                                within heading No 84.49 or 84.50
                84.46          Machine-tools for working stone, ceramics, concrete, asbestos-cement and like
                               mineral materials or for working glass in the cold, other than machines falling
                                within heading No 84.49
                84.47          Machine-tools for working wood, cork, bone, ebonite (vulcanite), hard artificial
                               plastic materials or other hard carving materials, other than machines falling
                               within heading No 84.49
                 84.48          Accessories and parts suitable for use solely or principally with the machines
                               falling within heading Nos 84.45 to 84.47, including work and tool holders, self­
                                opening dieheads, dividing heads and other appliances for machine-tools ; tool
                                holders for any type of tool or machine-tool for working in the hand
                 84.49          Tools for working in the hand, pneumatic or with self-contained non-electric
                                motor
                 84.50          Gas-operated welding, brazing, cutting and surface tempering appliances
                84.51          Typewriters, other than typewriters incorporating calculating mechanisms ;
                                cheque-writing machines
                84.52          Calculating machines ; accounting machines, cash registers, postage-franking
                               machines, ticket-issuing machines and similar machines, incorporating a calcula­
                               ting device O
                84.53         Automatic data-processing machines and units thereof; magnetic or optical
                               readers, machines for transcribing data on to data media in coded form and
                               machines for processing such data, not elsewhere specified or included
                84.54         Other office machines (for example, hectograph or stencil duplicating machines,
                               addressing machines, coin-sorting machines, coin-counting and wrapping
                              machines, pencil-sharpening machines, perforating and stapling machines)
                84.55         Parts and accessories (other than covers, carrying cases and the like) suitable
                              for use solely or principally with machines of a kind falling within heading
                              No 84.51 , 84.52, 84.53 or 84.54
               84.56          Machinery for sorting, screening, separating, washing, crushing, grinding or
                             mixing earth, stone, ores or other mineral substances, in solid (including powder
                             and paste) form ; machinery for agglomerating, moulding or shaping solid mineral
                             fuels, ceramic paste, unhardened cements, plastering materials or other mineral
                              products in powder or paste form ; machines for forming foundry moulds of
                              sand
               84.57         Glass-working machines (other than machines for working glass in the cold);
                             machines for assembling electric filament and discharge lamps and electronic
                             and similar tubes and valves
               84.58         Automatic vending machines (for example, stamp, cigarette, chocolate and food
                             machines), not being games of skill or chance
               84.59         Machines and mechanical appliances, having individual functions, not falling
                             within any other heading bf this Chapter:
                             A. For the manufacture of the products mentioned in subheading 28.51 A
                                  (EURATOM)
                             B. Nuclear reactors (EURATOM)
                             C. Specially designed for the recycling of irradiated nuclear fuels (for example,
                                  sintering of radio-active metal oxides, sheathing) (EURATOM)
          (*) For products falling within subheading 84.52 A, the ceiling and the maximum Community amount referred to in Article
              1 (3 ) and (4) are set at 21 363 000 u.a . and 35 % respectively .
 ---pagebreak--- 20. 12. 76                                  Official Journal of the European Communities                                                No L 349/57
                  84.59          D. Rope or cable making machinery, including electric wire and cable making
                (cont'd)             machines
                                E. Other
                  84.60         Moulding boxes for metal foundry ; moulds of a type used for metal (other than
                                 ingot moulds), for metal carbides, for glass, for mineral materials (for example,
                                ceramic pastes, concrete or cement) or for rubber or artificial plastic materials
                  84.61          Taps, cocks, valves and similar appliances, for pipes, boiler shells, tanks, vats
                                 and the like, including pressure reducing valves and thermostatically controlled
                                valves (*■) ( a)
                  84.62         Ball, roller or needle roller bearings (*)
             ex 84.63            Transmission shafts, cranks, bearing housings, plain shaft bearings, gears and
                                 gearing (including friction gears ana gearboxes and other variable speed gears),
                                flywheels, pulleys and pulley blocks, clutches and shaft couplings, but not in­
                                cluding forged or roughly shaped shafts, of a weight exceeding 150 metric tons,
                                for generators or turbines
                  84.64         Gaskets and similar joints of metal sheeting combined with other material (for
                                example, asbestos, felt and paperboard) or of laminated metal foil ; sets or assort­
                                ments of gaskets and similar joints, dissimilar in composition, for engines, pipes
                                tubes and the like, put up in pouches, envelopes or similar packings
                 84.65          Machinery parts, not containing electrical connectors, insulators, coils, contacts
                                or other electrical features and not falling within any other heading in this
                                Chapter
            CHAPTER 85
                 85.01          Electrical goods of the following descriptions : generators, motors, converters
                                ( rotary or static), transformers, rectifiers and rectifying apparatus; inductors:
                               A. Generators, motors (whether or not equipped with speed reducing, changing
                                     or step-up gear) and rotary converters :
                                     I. Synchronous motors of an output of not more than 18 watts (')
                               B. Transformers, static converters, rectifiers and rectifying apparatus; inductors
                                C. Parts (2)
                 85.02         Electro-magnets ; permanent magnets and articles of special materials for perma­
                               nent magnets, being blanks of such magnets ; electro-magnetic and permanent
                               magnet chucks, clamps, vices and similar work holders ; electro-magnetic clutches
                               and couplings; electro-magnetic brakes ; electro-magnetic lifting heads
                 85.03         Primary cells and primary batteries (3) (*)
                85.04          Electric accumulators (4 )
                85.05          Tools for working in the hand, with self-contained electric motor
                85.06          Electro-mechanical domestic appliances, with self-contained electric motor
            (a) The asterisk covers only subheading 84.61 ex B (taps , cocks, valves and similar appliances of pig iron or cast iron ).
            (') For products falling within subheading 85.01 A I, the ceiling and the maximum Community amount referred to in
                Article 1 (3) and (4) are set at 2 344 000 u.a . and 20% respectively .
            (2) For products falling within subheading 85.01 C, the ceiling and the maximum Community amount referred to in Article
                1 (3 ) and (4) are set at 6 455 000 u.a . and 25% respectively.
           (3) For products falling within this heading, the ceiling and the maximum Community amount referred to in Article 1 (3)
                and (4) are set at 4 441 000 u.a . and 30% respectively.
           (4) For products falling within subheading 85.04 A (lead-acid accumulators), the ceiling and the maximum Community
                amount referred to in Article 1 (3 ) and (4) are set at 2 089 000 u.a. and 20% respectively.
 ---pagebreak--- No L 349/58                                Official Journal of the European Communities                                                   20. 12. 76
                85.07         Shavers and hair clippers, with self-contained electric motor
                85.08         Electrical starting and ignition equipment for internal combustion engines
                              (including ignition magnetos, magneto-dynamos, ignition coils, starter motors,
                              sparking plugs and glow plugs); generators (dynamos and alternators) and
                              cut-outs for use in conjunction with such engines
                85.09         Electrical lighting and signalling equipment and electrical windscreen wipers,
                              defrosters and demisters, for cycles or motor vehicles
                85.10         Portable electric battery and magneto lamps, other than lamps falling within
                              heading No 85.09:
                              A. Miners' safety lamps
                85.11         Industrial and laboratory electric furnaces, ovens and inductions and dielectric
                               heating equipment; electric welding, brazing and soldering machines and appara­
                              tus and similar electric machines and apparatus for cutting
                 85.12        Electric instantaneous or storage water heaters and immersion heaters; electric
                               soil heating apparatus and electric space heating apparatus ; electric hair dressing
                              appliances (for example, hair dryers, hair curlers, curling tong heaters) and
                              electric smoothing irons; electro-thermic domestic appliances; electric heating
                              resistors, other than those of carbon
                85.13         Electrical line telephonic and telegraphic apparatus (including such apparatus
                              for carrier-current line systems)
                 85.14         Microphones          and stands therefor; loudspeakers;                          audio-frequency electric
                               amplifiers
                 85.15        Radiotelegraphic and radiotelephonic transmission and reception apparatus;
                              radio-broadcasting and television transmission and reception apparatus (including
                              receivers incorporating sound recorders or reproducers) and television cameras;
                              radio navigational aid apparatus, radar apparatus and radio remote control
                               apparatus (*) :
                              A. Radiotelegraphic and radiotelephonic transmission and reception apparatus;
                                   radio-broadcasting and television transmission and reception apparatus
                                   (including receivers incorporating sound recorders or reproducers) and tele­
                                   vision cameras :
                                     I.   Transmitters
                                    II.   Transmitter- receivers
                                   IV.    Television cameras
                              B. Other apparatus
                               C. Parts of the goods of subheadings A and B above:
                                     I.   Cabinets and cases
                                    II. Parts of base metal, obtained by turning bars, angles, shapes, sections
                                          or wire, of solid section, the greatest diameter of which does not exceed
                                         25 mm
                 85.16         Electric traffic control equipment for railways, roads or inland waterways and
                               equipment used for similar purposes in port installations or upon airfields
                 85.17         Electric sound or visual signalling apparatus (such as bells, sirens, indicator panels,
                               burglar and fire alarms), other than those of heading No 85.09 or 85.16
                 85.18         Electrical capacitors, fixed or variable (2)
            (l) For products falling within subheadings 85.15 A 1 , II , IV ; B ; C I , II , the ceiling and the maximum Community amount
                referred to in Article 1 (3 ) and (4) are set respectively at 18 423 000 u.a . and 25% .
            (*) For products falling within this heading, the ceiling and the maximum Community amount referred to in Article 1 (3 )
                and (4) are set at 7 609 000 u.a . and 20% respectively .
 ---pagebreak--- 20. 12. 76                                   Official Journal of the European Communities                                             No L 349/59
                  85.19         Electrical apparatus for making and breaking electrical circuits, for the protection
                                of electrical circuits, or for making connections to or in electrical circuits (for
                                 example, switches, relays, fuses, lightning arresters, surge suppressors, plugs,
                                lampholders and junction boxes); resistors, fixed or variable (including potentio­
                                meters), other than heating resistors; printed circuits; switchboards (other than
                                telephone switchboards) ana control panels (*) (2)
                  85.20         Electric filament lamps and electric discharge lamps (including infra-red and
                                 ultra-violet lamps); arc-lamps ; electrically ignited photographic flashbulbs (3)
                  85.21         Thermionic, cold cathode and photo-cathode valves and tubes (including vapour
                                or gas filled valves and tubes, cathode-ray tubes, television camera tubes and
                                 mercury arc rectifying valves and tubes); photocells ; mounted piezo-electric
                                crystals ; diodes, transistors and similar semi-conductor devices; electronic micro­
                                circuitsO ):
                                A. Valves and tubes
                                B. Photocells, including photo-transistors
                                C. Mounted piezo-electric crystals
                  85.22         Electrical appliances and apparatus, having individual functions, not falling
                                within any other heading of this Chapter
                  85.24         Carbon brushes, arc-lamp carbons, battery carbons, carbon electrodes and other
                                carbon articles of a kind used for electrical purposes
                  85.25         Insulators of any material
                  85.26         Insulating fittings for electrical machines, appliances or equipment, being fittings
                                wholly of insulating material apart from any minor components of metal incorpo­
                                rated during moulding solely for purposes of assembly, but not including insulators
                                falling within heading No 85.25
                  85.27         Electrical conduit tubing and joints therefor, of base metal lined with insulating
                                material
                  85.28         Electrical parts of machinery and apparatus, not being goods falling within any
                                of the preceding headings of this Chapter
            CHAPTER 86                RAILWAY AND TRAMWAY LOCOMOTIVES, ROLLING-STOCK AND
                                     PARTS THEREOF; RAILWAY AND TRAMWAY TRACK FIXTURES
                                     AND FITTINGS; TRAFFIC SIGNALLING EQUIPMENT OF ALL KINDS
                                      (NOT ELECTRICALLY POWERED )
            CHAPTER 87
                  87.01         Tractors (other than those falling within heading No 87.07), whether or not
                                fitted with power take-offs, winches or pulleys
                  87.02         Motor vehicles for the transport of persons, goods or materials (including
                                sports motor vehicles, other than those falling within heading No 87.09)
                  87.03         Special purpose motor lorries and vans (such as breakdown lorries, fire-engines,
                                fire-escapes, road sweeper lorries, snow-ploughs, spraying lorries, crane lorries,
                                searchlight lorries, mobile workshops and mobile radiological units), but not
                                including the motor vehicles falling within heading No 87.02
                  87.04         Chassis fitted with engines, for the motor vehicles falling within heading No
                                87.01 , 87.02 or 87.03
           (') For products falling within subheading 85.19 A, the ceiling and the maximum Community amount referred to in Article
                1 (3 ) and (4) are set at 29 654 000 u.a . and 25 % respectively.
            {*) For products falling within subheading 85.19 B, the ceiling and the maximum Community amount referred to in Article
                1 (3 ) and (4) are set at 6 139 000 u.a. and 40% respectively .
           (*) For products falling within subheading 85.20 A, the ceiling and the maximum Community amount referred to in Article
                1 (3 ) and (4) are set at 3 310 000 u.a . and 25% respecti\ ely.
           (4) For products falling within subheadings 85.21 A, B and C, the Community ceiling referred to in Article 1 (3) is set at
                9 592 000 u.a .
 ---pagebreak--- No L 349/60                              Official Journal of the European Communities                                      20. 12. 76
                 87.05       Bodies (including cabs) for the motor vehicles falling within heading No 87.01,
                             87.02 or 87.03
                 87.06       Parts and accessories of the motor vehicles falling within heading No 87.01,
                             87.02 or 87.03
                 87.07       Works trucks, mechanically propelled, of the type used in factories, warehouses,
                             dock areas or airports for short distance transport or handling of goods (for
                             example, platform trucks, fork-lift trucks and straddle carriers) ; tractors of the
                              type used on railway station platforms; parts of the foregoing vehicles
                 87.08       Tanks and other armoured fighting vehicles, motorized, whether or not fitted
                             with weapons, and parts of such vehicles
                 87.09        Motor-cycles, auto-cycles and cycles fitted with an auxiliary motor, with or
                             without side-cars; side-cars of all kinds
                 87.10        Cycles (including delivery tricycles), not motorized (x ) (*)
                 87.11        Invalid carriages, fitted with means of mechanical propulsion (motorized or not)
                 87.12       Parts and accessories of articles falling within heading No 87.09, 87.10 or 87.11 (2)
                              (*) (a)
                 87.13       Baby carriages and invalid carriages (other than motorized or otherwise mechani­
                              cally propelled) and parts thereof
                 87.14        Other vehicles (including trailers), not mechanically propelled, and parts thereof:
                              A. Animal-drawn vehicles
                             B. Trailers and semi-trailers :
                                     I. Specially designed for the transport of highly radio-active materials
                                        (EURATOM)
                              C. Other vehicles
                             D. Parts
            CHAPTER 88             AIRCRAFT AND PARTS THEREOF; PARACHUTES ; CATAPULTS AND
                                   SIMILAR AIRCRAFT LAUNCHING GEAR ; GROUND FLYING TRAINERS
            CHAPTER 89             SHIPS, BOATS AND FLOATING STRUCTURES
           CHAPTER 90
                 90.01       Lenses, prisms, mirrors and other optical elements, of any material, unmounted,
                             other than such elements of glass not optically worked; sheets or plates, of
                             polarizing material
                 90.02        Lenses, prisms, mirrors and other optical elements of any material, mounted,
                             being parts of or fittings for instruments or apparatus, other than such elements
                              of glass not optically worked
                 90.03        Frames and mountings, and parts thereof, for spectacles, pince-nez, lorgnettes,
                              goggles and the like
            (a) The asterisk covers only subheading 87.12 B.
            (') For products falling within this subheading, the maximum Community amount referred to in Article 1 (4) is
                reduced to 20°/o .
            (') For products falling within subheading 87.12 B , the maximum Community amount referred to in Article 1 (4)
                is reduced to 30Vo .
 ---pagebreak--- 20. 12. 76                                Official Journal of the European Communities                                                 No L 349/ 61
               90.04          Spectacles, pince-nez, lorgnettes, goggles and the like, corrective, protective or
                              other
                90.06         Astronomical instruments (for example, reflecting telescopes, transit instruments
                              and equatorial telescopes), and mountings therefor, but not including instruments
                              for radio-astronomy
                90.07         Photographic cameras ; photographic flashlight apparatus :
                              A. Photographic cameras
                              B. Photographic flashlight apparatus
                90.08         Cinematographic cameras, projectors, sound recorders and sound reproducers
                              but not including re-recorders or film editing apparatus; any combination of these
                              articles :
                              A. Cameras and sound recorders, combined or not
                              B. Projectors and sound reproducers, combined or not
                90.09         Image projectors (other than cinematographic projectors); photographic (except
                              cinematographic) enlargers and reducers (*)
                90.10         Apparatus and equipment of a kind used in photographic or cinematographic
                              laboratories, not falling within any other heading in this Chapter; photocopying
                              apparatus (whether incorporating an optical system or of the contact type) and
                              thermo-copying apparatus ; screens for projectors
                90.11          Microscopes and diffraction apparatus, electron and proton
                90.12         Compound optical microscopes, whether or not provided with means for photo­
                              graphing or projecting the image
               90.13          Optical appliances and instruments (but not including lighting appliances other
                              than searchlights or spotlights), not falling within any other heading of this
                              Chapter
               90.14          Surveying (including photogrammetrical surveying), hydrographic, navigational
                              meteorological, hydrological and geophysical instruments ; compasses; rangefinders
                90.15         Balances of a sensitivity of 5 eg or better, with or without their weights
                90.16         Drawing, marking-out and mathematical calculating instruments, drafting
                              machines, pantographs, slide rules, disc calculators and the like; measuring or
                              checking instruments, appliances and machines, not falling within any other
                              heading of this Chapter (for example, micrometers, callipers, gauges, measuring
                              rods, balancing machines); profile projectors
                90.17         Medical, dental, surgical and veterinary instruments and appliances (including
                              electro-medical apparatus and ophthalmic instruments) (2)
                90.18         Mechano-therapy appliances; massage apparatus; psychological aptitude-testing
                              apparatus; artificial respiration, ozone therapy, oxygen therapy, aerosol therapy
                              or similar apparatus; breathing appliances (including gas masks and similar
                              respirators)
                90.19         Orthopaedic appliances, surgical belts, trusses and the like; splints and other frac­
                              ture appliances; artificial limbs, eyes, teeth and other artificial parts of the body;
                              hearing-aids and other appliances which are worn or carried, or implanted in the
                              body, to compensate for a defect or disability
           (') For products falling within this heading, the Community ceiling referred to in Article 1 (3 ) is set at 1 995 000 u.a .
           (2) For products falling within this heading, the ceiling and the maximum Community amount referred to in Article ] (3 )
               and (4 ) are set at 10 473 000 u.a . and 40% respectively .
 ---pagebreak--- No L 349/62                              Official Journal of the European Communities                                               20. 12. 76
                90.20        Apparatus based on the use of X-rays or of the radiations from radioactive
                             substances (including radiography and radiotherapy apparatus); X-ray generators;
                             X-ray tubes; X-ray screens; X-ray high tension generators; X-ray control panels
                             and desks; X-ray examination or treatment tables, chairs and the like
                90.21        Instruments, apparatus or models, designed solely for demonstrational purposes
                             (for example, in education or exhibition), unsuitable for other uses
                90.22        Machines and appliances for testing mechanically the hardness, strength, compres­
                             sibility, elasticity and the like properties of industrial materials (for example,
                             metals, wood, textiles, paper or plastics)
                90.23        Hydrometers and similar instruments; thermometers, pyrometers, barometers,
                             hygrometers, psychrometers, recording or not; any combination of these instru­
                             ments
                90.24        Instruments and apparatus for measuring, checking or automatically controlling
                             the flow, depth, pressure or other variables of liquids or gases, or for automatically
                             controlling temperature (for example, pressure gauges, thermostats, level gauges,
                             flow meters, heat meters, automatic oven-draught regulators), not being articles
                             falling within heading No 90.14
                90.25        Instruments and apparatus for physical or chemical analysis (such as polarimeters,
                             refractometers, spectrometers, gas analysis apparatus); instruments and apparatus
                             for measuring or checking viscosity; porosity, expansion, surface tension or the
                             like (such as viscometers, porosimeters, expansion meters); instruments and
                             apparatus for measuring or checking quantities of heat, light or sound (such
                             as photometers (including exposure meters), calorimeters); microtomes
                90.26        Gas, liquid and electricity supply or production meters; calibrating meters therefor
                90.27        Revolution counters, production counters, taximeters, mileometers, pedometers,
                             and the like, speed indicators (including magnetic speed indicators) and tacho­
                             meters (other than articles falling within heading No 90.14); stroboscopes
                90.28        Electrical measuring, checking, analysing or automatically controlling instruments
                             and apparatus
                90.29        Parts or accessories suitable for use solely or principally with one or more of
                              the articles falling within heading No 90.23, 90.24, 90.26, 90.27 or 90.28
           CHAPTER 91
                91.01         Pocket-watches, wrist-watches, and other watches, including stop-watches
                91.02        Clocks with watch movements (excluding clocks of heading No 91.03)
                91.03        Instrument panel clocks and clocks of a similar type, for vehicles, aircraft or
                             vessels
                91.04        Other clocks
                91.05        Time of day recording apparatus; apparatus with clocks or watch movement
                              (including secondary movement) or with synchronous motor, for measuring,
                             recording or otherwise indicating intervals of time
                91.06        Time switches with clock or watch movement (including secondary movement)
                             or with synchronous motor
                91.07        Watch movements (including stop-watch movements), assembled
                91.08        Clock movements, assembled
                91.09        Watch cases and parts of watch cases (*)
                91.10        Clock cases and cases of a similar type for other goods of this Chapter, and
                             part thereof
                91.11         Other clock and watch parts
           {*) For products falling within this heading, the ceiling and the maximum Community amount referred to in Article 1 (3 )
               and (4) are set at 2 077 000 u.a. and 20% respectively.
 ---pagebreak--- 20. 12. 76                                 Official Journal of the European Communities                                             No L 349/63
            CHAPTER 92
                  92.01        Pianos (including automatic pianos, whether or not with keyboards); harpsichords
                               and other keyboard stringed instruments; harps but not including aeolian harps
                  92.02        Other string musical instruments
                  92.03        Pipe and reed organs, including harmoniums and the like
                  92.04        Accordions, concertinas and similar musical instruments; mouth organs
                  92.05        Other wind musical instruments
                  92.06        Percussion musical instruments (for example, drums, xylophones, cymbals,
                               castanets)
                  92.07        Electro-magnetic, electrostatic, electronic and similar musical instruments (for
                              example, pianos, organs, accordions)
                  92.08       Musical instruments not falling within any other heading of this Chapter (for
                              example, fairground organs, mechanical street organs, musical boxes, musical
                              saws); mechanical singing birds; decoy calls and effects of all kinds ; mouthblown
                               sound-signalling instruments (for example, whistles and boatswains' pipes)
                  92.09       Musical instrument strings
                  92.10       Parts and accessories of musical instruments (other than strings), including
                              perforated music rolls and mechanisms for musical boxes ; metronomes, tuning
                              forks and pitch pipes of all kinds
                  92.11        Gramophones, dictating machines and - other sound recorders and reproducers,
                              including record-players and tape decks, with or without sound-heads; television
                              image and sound recorders and reproducers, magnetic:
                              B. Television image and sound recorders and reproducers, magnetic
                 92.12        Gramophone records and other sound or similar recordings; matrices for the
                              production of records, prepared record blanks, film for mechanical sound
                              recording, prepared tapes, wires, strips and like articles of a kind commonly
                               used for sound or similar recording (*)
                  92.13       Other parts and accessories of apparatus falling within heading No 92.11
            CHAPTER 93             ARMS AND AMMUNITIONS ; PARTS THEREOF (*) ( a )
            CHAPTER 94
                  94.01       Chairs and other seats (other than those falling within heading No 94.02),
                              whether or not convertible into beds, and parts thereof:
                              A. Specially designed for aircraft
                 94.02        Medical, dental, surgical or veterinary furniture (for example, operating tables,
                              hospital beds with mechanical fittings); dentists' and similar chairs with mechanical
                              elevating, rotating or reclining movements ; parts of the foregoing articles
           (a ) The asterisk covers only subheading 93.07 B.
           (i ) For products falling within this heading, the ceiling and the maximum Community amount referred to in Article 1 (3)
                and (4) are set at 6 640 000 u.a . and 30 % respectively .
 ---pagebreak--- No L 349/64                                  Official Journal of the European Communities                                           20. 12 . 76
                  94.04        Mattress supports ; articles of bedding or similar furnishing fitted with springs
                               or stuffed or internally fitted with any material or of expanded, foam or sponge
                               rubber or expanded, foam or sponge artificial plastic material, whether or not
                               covered (for example, mattresses, quilts, eiderdowns, cushions, pouffes and
                               pillows)
           CHAPTER 95               ARTICLES AND           MANUFACTURES           OF    CARVING          OR     MOULDING
                                   MATERIAL
            CHAPTER 96              BROOMS , BRUSHES , FEATHER DUSTERS, POWDER-PUFFS AND SIEVES
                                    (*) ( a)
           CHAPTER 97
                  97.01        Wheeled toys designed to be ridden by children ( for example, toy bicycles and
                                tricycles and pedal motorcars); dolls' prams and dolls' pushchairs
                  97.04        Equipment for parlour, table and funfair games for adults or children (including
                               billiard tables and pintables and table-tennis requisites (x ) (*) (b)
                  97.06         Appliances, apparatus, accessories and requisites for gymnastics or athletics,
                               or for sports and outdoor games (other than articles falling within heading
                                No 97.04) ( 2 )
                  97.07         Fish-hooks, line fishing rods and tackle ; fish landing nets and butterfly nets;
                                decoy 'birds', lark mirrors and similar hunting or shooting requisites
                  97.08        Roundabouts, swings, shooting galleries and other fairground amusements ;
                               travelling circuses, travelling menageries and travelling theatres
            CHAPTER 98
                  98.01         Buttons and button moulds, studs, cuff-links, and press-fasteners, including
                                snap-fasteners and press-studs ; blanks and parts of such articles
                  98.02         Slide fasteners and parts thereof
                   98.03        Fountain pens, stylograph pens and pencils (including ballpoint pens and pencils
                                and other pens), pen-holders, pencil-holders and similar holders, propelling
                                pencils and sliding pencils ; parts and fittings thereof, other than those falling
                               within heading No 98.04 or 98.05
                  98.04         Pen nibs and nib points
                  98.05         Pencils (other than pencils of heading No 98.03 ), pencil leads, slate pencils,
                                crayons and' pastels, drawing charcoals and writing and drawing chalks; tailors'
                                and billiard chalks
                   98.06        Slates and boards, with writing or drawing surfaces, whether framed or not
                   98.07        Date, sealing or numbering stamps, and the like (including devices for printing
                                or embossing labels), designed for operating in the hand ; hand-operated compo­
                                 sing sticks and hand printing sets incorporating such composing sticks
                   98.08        Typewriter and similar ribbons, whether or not on spools; ink-pads with or
                                without boxes
            (a ) The asterisk covers only subheadings 96.02 A and C.
            ( b) The asterisk covers only subheading 97.04 A.
             (') For products falling within heading No 97.04 , the maximum Community amount referred to in ' Article 1 (4)
                  is reduced to 30°/o .
             (2 ) For products falling within subheadings 97.06 B and C , the Community ceiling referred to in Article 1 (3) is set
                  at 16 078 000 u.a .
 ---pagebreak--- 20. 12. 76                    Official Journal of the European Communities                               No L 349/65
             98.09   Sealing wax (including bottle-sealing wax) in sticks, cakes or similar forms ;
                     copying pastes with a basis of gelatin, whether or not a paper or textile
                    backing
             98.10   Mechanical lighters and similar lighters, including chemical and electrical lighters,
                     and parts thereof, excluding flints and wicks
             98.11   Smoking pipes; pipe bowls, stems and other parts of smoking pipes (including
                     roughly shaped blocks of wood or root); cigar and cigarette holders and parts
                     thereof
             98.12   Combs, hair-slides and the like
             98.13   Corset busks and similar supports for articles of apparel or clothing accessories
             98.14   Scent and similar sprays of a kind used for toilet purposes, and mounts and
                     heads therefor
             98.16  Tailors' dummies and other lay figures ; automata and other animated displays of
                     a kind used for shop window dressing
           CHAPTER 99   WORKS OF ART, COLLECTORS' PIECES , AND ANTIQUES
 ---pagebreak--- No L 349/66                                 Official Journal of the European Communities                              20 . 12. 76
                                                               ANNEX B
                            List of developing countries and territories enjoying generalized tariff preferences
                                                    I. INDEPENDENT COUNTRIES
Afghanistan 0                                     Haiti C )                                   Romania
Algeria                                           Honduras                                    Rwanda ( ] )
Angola                                            India                                       Sao Tome and Principe
Argentina                                         Indonesia                                   Saudi Arabia
Bahamas                                           Iran                                        Senegal
Bahrain                                           Iraq                                        Seychelles
Bangladesh (*)                                    Ivory Coast                                 Sierra Leone
Barbados                                          Jamaica                                     Singapore
Bénin (*)                                         Jordan                                      Somalia (*)
Bhutan (*)                                        Kenya                                       Sri Lanka
Bolivia                                           Khmer Republic                              Sudan (*)
Botswana (x)                                      Korea (South )                              Surinam
Brazil                                            Kuwait                                      Swaziland
Burma                                             Laos 0                                      Syria
Burundi (x)                                       Lebanon                                     Tanzania (x)
Cameroon                                          Lesotho (1)                                 Thailand
Cape Verde Islands                                Liberia                                     Togo
Central African Republic (*)                      Libya                                       Tonga
Chad i1)                                          Malagasy Republic                           Trinidad and Tobago
Chile                                             Malawi (*)                                  Tunisia
Colombia                                          Malaysia                                    Uganda (*)
Comoros                                           Maldive Islands (1)                         United Arab Emirates :
Congo, People's Republic of                       Mali (*)                                       Abu Dhabi
Costa Rica                                        Mauritania                                     Bubai
Cuba                                              Mauritius                                      Ras al Khaimah
Cyprus                                            Mexico                                         Fujairah
Dominican Republic                                Morocco                                        A j man
Ecuador                                            Mozambique                                    Sharjah
Egypt, Arab Republic of                           Nauru                                          Ummal Qaiwain
El Salvador                                        Nepal (')                                   Upper Volta (1)
Equatorial Guinea                                  Nicaragua                                   Uruguay
Ethiopia i1)                                      Niger i1)                                    Venezuela
Fiji                                               Nigeria                                     Vietnam
Gabon                                              Ornan                                       Western Samoa 0)
Gambia (*)                                        Pakistan                                     Yemen, People's Demoen
Ghana                                             Panama                                       Republic of (*)
Grenada                                           Papua New Guinea                             Yemen Arab Republic (]
Guatemala                                         Paraguay                                     Yugoslavia
Guinea (-1)                                       Peru                                         Zaire
Guinea Bissau                                     Philippines                                  Zambia
Guyana                                             Qatar
(x) This country is also listed in Annex C.
 ---pagebreak--- 20 . 12. 76                              Official Journal of the European Communities                                           No L 349/67
                                                  II . COUNTRIES AND TERRITORIES
              dependent or administered, or for whose external relations Member States of the Community
                                           or third countries are wholly or partly responsible
              Afars and Issas (Territory of the)
              Australian Antarctic Territory
             Belize
             Bermuda
             British Antarctic Territory
             British Indian Ocean Territory (Aldabra, Farquhar, Chagos Archipelago, Desroches)
             British Pacific Ocean (*)
             Brunei
             Cayman Islands and Dependencies
             Christmas Island
             Cocos (Keeling) Islands
              Corn Islands and Swan Islands
              Falkland Islands and Dependencies
             French Polynesia
             French Southern and Antarctic Territories
             Gibraltar
             Heard Island and McDonald Islands
             Hong Kong
             Leeward Islands (2)
             Macao
             Mayotte
             Netherlands Antilles
             New Caledonia and Dependencies
             Norfolk Island
             Pacific Islands administered by the United States of America or under United States trusteeship (s)
             Portuguese Timor
             St Helena (including Ascension, Gough Island, and Tristan da Cunha)
             Spanish territories in Africa
             Territories for which New Zealand is responsible (Cook Islands, Niue Island, Tokelau Islands
                   and Ross Dependency)
             Turks and Caicos Islands
             Virgin Islands of the United States (St Croix, St Thomas, St John, etc.)
             Wallis and Futuna Islands
             Windward Islands (*)
             Note: The above lists may be amended subsequently to take account of changes in the inter­
                       national status of countries or territories.
            I1) Gilbert Islands, Tuvalu, British Solomon Islands, New Hebrides Condominium, and Pitcairn Islands.
             (') Antigua, Montserrat, St Kitts-Nevis-Anguilla, British Virgin Islands.
            (*) The Pacific Islands administered by the United States of America include : Guam, American Samoa (including
                 Swain's Island), Midway Islands, Johnston and Sand Islands, Wake Island and the Trust Territory of the Pacific
                 Islands (the Caroline, Marianas and Marshall Islands).
            (4) Dominica, St Lucia. St Vincent.
 ---pagebreak--- No L 349/68                       Official Journal of the European Communities                            20. 12. 76
                                                     ANNEX C
            List of least developed developing countries to which the first subparagraph of Article 2 (2)
                                                   does not applv
            Afghanistan                                    Malawi
            Bangladesh                                     Maldive Islands
            Bénin                                          Mali
            Bhutan                                         Nepal
            Botswana                                       Niger
            Burundi                                        Rwanda
            Central African Republic                       Somalia
            Chad                                           Sudan
            F.thopia                                       Tanzania
            Gambia                                         Uganda
            Guinea                                         Upper Volta
            Haiti                                          Western Samoa
            Laos                                           Yemen, People's Democratic Republic of
            Lesotho                                        Yemen Arab Republic