CELEX: 52014PC0576
Language: en
Date: 2014-09-15
Title: Proposal for a COUNCIL DECISION on the signing and provisional application of the Economic Partnership Agreement (EPA) between the West African States, ECOWAS and the UEMOA, of the one part, and the European Union and its Member States, of the other part

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		52014PC0576
		
			Proposal for a COUNCIL DECISION on the signing and provisional application of the Economic Partnership Agreement (EPA) between the West African States, ECOWAS and the UEMOA, of the one part, and the European Union and its Member States, of the other part /* COM/2014/0576 final - 2014/0265 (NLE) */
			
				
		
		
			
			   	EXPLANATORY MEMORANDUM
1.           CONTEXT OF THE PROPOSAL
The attached proposal for a Council
Decision constitutes the legal instrument for the signing and provisional
application of the Economic Partnership Agreement (EPA) between the West
African States[1],
the Economic Community of West African States (ECOWAS) and the West African
Economic and Monetary Union (UEMOA), of the one part, and the European Union
and its Member States, of the other part.
The EPA with the whole West African region
was negotiated in line with the objectives laid down in the EU-ACP Partnership
Agreement signed in Cotonou on 23 June 2000 and revised in Luxembourg on
25 June 2005 and in Ouagadougou on 22 June 2010 (Cotonou Agreement),
and in the negotiating directives concerning EPAs with the ACP States
adopted by the Council on 12 June 2002. 
The negotiations were completed at the
level of the Chief Negotiators on 6 February 2014 in Brussels. The
Agreement was initialled on 30 June 2014 in Ouagadougou, Burkina Faso. 
As soon as the Agreement enters into force,
it will replace the two existing interim EPAs in the region, namely the
Stepping Stone Agreement with Côte d'Ivoire, which was initialled on
7 December 2007, signed on 26 November 2008 and approved by the
European Parliament on 25 March 2009, and the Stepping Stone Agreement
with Ghana, which was initialled on 13 December 2007. 
Cape Verde
currently benefits from the special incentive arrangement for sustainable
development and good governance in the scheme of generalised tariff preferences
(GSP+), and Nigeria currently benefits from the scheme of generalised tariff
preferences (GSP). The Agreement will take over from these schemes as soon as
it enters into force. The other countries of the region currently benefit from
the 'Everything But Arms' initiative, since they are classified among the Least
Developed Countries (LDCs). 
The entry into force of the Agreement will
ensure a harmonised trade regime between the European Union and the West
African region, thereby supporting regional integration and the implementation
of the ECOWAS Common External Tariff.
2.           NATURE AND SCOPE OF THE
AGREEMENT
The EPA contains provisions on trade in
goods, customs and trade facilitation, technical barriers to trade, sanitary
and phytosanitary measures, and agriculture and fisheries. 
The provisions concerning cooperation for
the implementation of the development dimension lay down the priority areas of
action for the implementation of the EPA, which are set out in an EPA
Development Programme (PAPED), the financing arrangements for which are
specified in the Agreement. The Council declarations of 10 May 2010 and
17 March 2014 confirm the commitment of the European Union and its Member States to provide financial support for the development of West Africa. 
The Agreement contains commitments relating
to regional integration, with the West African States undertaking to apply to
each other the preferential treatment granted to the European Union under this
Agreement. 
The Agreement also provides for
negotiations to be continued at regional level on investment, services,
intellectual property and innovation, current payments and capital movements,
protection of personal data, competition, consumer protection, sustainable
development and public procurement.
The institutional provisions include the
establishment of a Joint Council of the West Africa-European Union EPA, which
is to be responsible for supervising the implementation of the EPA. This
Council will comprise members of the Ministerial Monitoring Committee of the
West Africa-European Union EPA and members of the Council of the European Union
and of the Commission. It will be assisted by a Joint Implementation Committee
of the EPA. A West Africa-European Union parliamentary committee will act as a
forum for members of the European Parliament and of the regional parliaments of
ECOWAS and the UEMOA. A Joint West Africa-European Union Consultative Committee
will also assist the Joint Council of the EPA with a view to promoting dialogue
and cooperation between representatives of civil society and the private
sector. The EPA makes provision for its impact to be monitored comprehensively
and to be examined every five years.
3.           PROCEDURES
Pending its entry into force, the EPA makes
provision for a provisional application mechanism. This provisional application
is necessary so that the countries that are parties to the Agreement but are
not LDCs can enjoy free access to the European market, and the LDCs can use
more favourable rules of origin, as soon as possible. 
The Commission has judged the results of
the negotiations to be satisfactory and in accordance with the negotiating
directives from the Council and requests the Council:
–                        
to authorise the signing, on behalf of the
European Union, of the regional EPA with West Africa;
–                        
to approve the provisional application of the
EPA pending its entry into force.
2014/0265 (NLE)
Proposal for a
COUNCIL DECISION
on the signing and provisional application
of the Economic Partnership Agreement (EPA) between the West African States,
ECOWAS and the UEMOA, of the one part, and the European Union and its Member
States, of the other part
THE COUNCIL OF THE EUROPEAN UNION,
Having regard to the Treaty on the
Functioning of the European Union, and in particular Articles 207(3) and
(4) and 208, in conjunction with Article 218(5), thereof,
Having regard to the proposal from the
European Commission[2],
Whereas:
(1)       On 12 June 2002 the
Council authorised the Commission to open negotiations for Economic Partnership
Agreements with the ACP countries.
(2)       The negotiations have been
concluded and the Economic Partnership Agreement between the West African
States (the Republic of Benin, Burkina Faso, the Republic of Cape Verde, the
Republic of Côte d'Ivoire, the Republic of Gambia, the Republic of Ghana, the
Republic of Guinea, the Republic of Guinea-Bissau, the Republic of Liberia, the
Islamic Republic of Mauritania, the Republic of Mali, the Republic of Niger,
the Federal Republic of Nigeria, the Republic of Senegal, the Republic of
Sierra Leone and the Togolese Republic), the Economic Community of West African
States (ECOWAS) and the West African Economic and Monetary Union (UEMOA), of
the one part, and the European Union and its Member States, of the other part,
(hereinafter referred to as the 'EPA') was initialled on 30 June 2014.
(3)       Economic Partnership
Agreements with ACP countries are necessary in order to implement the European
Union's trade and development cooperation policy with the ACP countries.
(4)       Article 107(3) of the
EPA provides for its provisional application pending its entry into force.
(5)       The EPA should be signed
on behalf of the European Union and applied on a provisional basis subject to
its conclusion at a later date.
HAS ADOPTED THIS DECISION: 
Article 1
The signing of
the Economic Partnership Agreement between the West African States, ECOWAS and
the UEMOA, of the one part, and the European Union and its Member States, of
the other part, is hereby approved on behalf of the European Union, subject to
the decision of the Council on the conclusion of the said Agreement.
The text of the Agreement is attached to
this Decision.
Article 2
The Council Secretariat-General shall
establish the instrument of full powers to sign the Agreement on behalf of the
European Union, subject to its conclusion, for the person(s) indicated by the
negotiator.
Article 3
As regards those elements falling within
the competence of the Union, the Agreement shall be applied on a provisional
basis as provided for in Article 107(3) thereof, pending completion of the procedures
for conclusion. The Commission shall publish a notice providing information on
the date of provisional application.
Article 4
This Decision shall enter into force on the
date of its adoption.
Done at Brussels,
                                                                       For
the Council
                                                                       The
President   
LEGISLATIVE FINANCIAL STATEMENT
FOR PROPOSALS HAVING A BUDGETARY IMPACT EXCLUSIVELY LIMITED TO THE REVENUE SIDE
1.           NAME OF THE PROPOSAL:
COUNCIL DECISION on the signing and provisional
application of the Economic Partnership Agreement between the West African
States, ECOWAS and the UEMOA, of the one part, and the European Union and its
Member States, of the other part.
2.           BUDGET LINES
Chapter and Article: Chapter 12, Article 120
Amount budgeted for the year 2014: € 16 185 600
000
3.           FINANCIAL IMPACT
¨      Proposal has no financial implications
x     Proposal has no financial impact on expenditure but has a
financial impact on revenue – the effect is as follows:
(€ million to one decimal place)
   ||   || 
 Budget line || Revenue[3]   || 12 month period, starting dd/mm/yyyy || [Year n] 
 Article 120   || Impact on own resources ||   || 4.3 
 Situation following action 
   || [n + 1] || [n + 2] || [n + 3] || [n + 4] || [n + 5] 
 Article 120   || 4.3 || 4.3 || 4.3 || 4.3 || 4.3 
4.           ANTI-FRAUD MEASURES
In order to protect the European Union's
Own Resources, the Agreement contains provisions aimed at ensuring the correct
application by the partner country of the conditions laid down for application
of the trade concessions under §3 "Financial Impact", in particular
in the Protocol on Rules of Origin (Annex A to the Agreement) and the Protocol
on Mutual Administrative Assistance in Customs Matters (Annex E to the
Agreement). These provisions complement the customs legislation of the European
Union applicable to all imported goods (in particular the European Union's
Customs Code and Implementing Provisions) and that on Member States'
responsibilities with respect to the control of Own Resources (in particular
Council Regulation No 1150/2000).
5.           OTHER REMARKS
This estimate is based on the volume of
imports in 2012. Accordingly, with the exception of a very limited number of
products imported from countries which are not Least Developed Countries and
which have not signed interim economic partnership agreements, almost all
imports from West Africa already enter the European Union duty free.
[1]               Benin, Burkina Faso, Cape Verde, Côte d'Ivoire,
Gambia, Ghana, Guinea, Guinea-Bissau, Liberia, Mauritania, Mali, Niger,
Nigeria, Senegal, Sierra Leone and Togo.
[2]               OJ C […], […], p. […].
[3]               Regarding traditional own resources (agricultural
duties, sugar levies, customs duties) the amounts indicated must be net
amounts, i.e. gross amounts after deduction of 25 % of collection costs.
ANNEX
ECONOMIC PARTNERSHIP AGREEMENT (EPA) BETWEEN
THE WEST AFRICAN STATES, ECOWAS AND THE UEMOA,

OF THE ONE PART,
AND
THE EUROPEAN UNION AND ITS MEMBER STATES, OF THE OTHER PART
Contents
List of the Parties to the Agreement:  
Introduction    
            
PART I: ECONOMIC AND TRADE PARTNERSHIP
FOR SUSTAINABLE DEVELOPMENT 
PART II: TRADE POLICY AND QUESTIONS
CONCERNING TRADE
Chapter 1: Customs duties
Chapter 2: Trade defence instruments
Chapter 3: Technical barriers to trade,
sanitary and phytosanitary measures
Chapter 4: Other non-tariff barriers
Chapter 5: Facilitation of trade, customs
cooperation and mutual administrative assistance
Chapter 6: Agriculture, fisheries and food
security
PART III: COOPERATION FOR IMPLEMENTATION
OF DEVELOPMENT AND ACHIEVEMENT OF THE OBJECTIVES OF THE EPA            
PART IV:
DISPUTE AVOIDANCE AND SETTLEMENT
Chapter 1: Objective, scope and
Parties
Chapter 2: Dispute avoidance: consultation
and mediation
Chapter 3: Dispute settlement procedures
Chapter 4: General provisions
PART V:
GENERAL EXCEPTIONS
PART VI: INSTITUTIONAL
PROVISIONS
PART VII: FINAL PROVISIONS
ANNEXES
The Republic of Benin,
Burkina Faso,
The Republic of Cape Verde,
The Republic of Côte d'Ivoire,
The Republic of Gambia,
The Republic of Ghana,
The Republic of Guinea,
The Republic of Guinea-Bissau,
The Republic of Liberia,
The Islamic Republic of Mauritania,
The Republic of Mali,
The Republic of Niger.
The Federal Republic of Nigeria,
The Republic of Senegal,
The Republic of Sierra Leone,
The Togolese Republic,
and
THE ECONOMIC
COMMUNITY OF WEST AFRICAN STATES (ECOWAS),
and
THE WEST AFRICAN
ECONOMIC AND MONETARY UNION (UEMOA),
of the one
part,
and
THE KINGDOM OF BELGIUM,
THE REPUBLIC OF   BULGARIA,
THE CZECH REPUBLIC,
THE KINGDOM OF DENMARK,
THE FEDERAL REPUBLIC OF GERMANY,
THE REPUBLIC OF   ESTONIA,
IRELAND,
THE HELLENIC REPUBLIC,
THE KINGDOM OF SPAIN,
THE FRENCH REPUBLIC,
THE REPUBLIC OF   CROATIA,
THE ITALIAN REPUBLIC, 
THE REPUBLIC OF   CYPRUS,
THE REPUBLIC OF   LATVIA, 
THE REPUBLIC OF   LITHUANIA,
THE GRAND DUCHY
OF LUXEMBOURG,
HUNGARY, 
THE REPUBLIC OF   MALTA,
THE KINGDOM OF
THE NETHERLANDS,
THE REPUBLIC OF   AUSTRIA,
THE REPUBLIC OF   POLAND, 
THE PORTUGUESE REPUBLIC, 
ROMANIA,
THE REPUBLIC OF   SLOVENIA, 
THE SLOVAK REPUBLIC,
THE REPUBLIC OF   FINLAND,
THE KINGDOM OF SWEDEN,
THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND,
and
THE EUROPEAN UNION,
of the other
part,
HAVING REGARD TO the Georgetown Agreement
establishing the Group of African, Caribbean and Pacific States (ACP), the
treaties establishing the Economic Community of West African States (ECOWAS)
and the West African Economic and Monetary Union (UEMOA) of the one part, and
the Treaty on European Union and the Treaty on the Functioning of the European
Union, of the other part; 
HAVING REGARD TO the ACP-CE Partnership
Agreement signed in Cotonou on 23 June 2000, as first amended in Luxembourg on
25 June 2005 and as amended for the second time in Ouagadougou on 22 June 2010,
hereinafter the " Cotonou Agreement ";
CONSIDERING the importance, on the one
part, of the links between the European Union, its Member States and the West
African region (WA) and, on the other part, the common values they share; 
CONSIDERING that the European Union, its
Member States and the West African region wish to strengthen their close links
and establish enduring relations based on partnership, development and
solidarity; 
MINDFUL of the need to promote the economic
and social progress of the people in a way that takes account of the need for
sustainable development and environmental protection;
CONSIDERING the importance attached by the
Parties to the principles of the United Nations Charter, particularly the
observance of human rights; 
CONSIDERING their commitment to the
principles and rules governing international trade, in particular those
contained in the Agreement establishing the World Trade Organisation (WTO);
CONSIDERING the need to strengthen
integration between the West African States and Euro-African relations; 
RECALLING that the purpose of the Economic
Community of West African States (ECOWAS) and the West African Economic and
Monetary Union (UEMOA) is to promote regional cooperation and integration with
a view to the establishment of a West African economic union in order to raise
the standard of living of the people, maintain and increase economic stability,
strengthen relations between the Member States and contribute to the progress
and development of the African continent; 
REAFFIRMING their commitment to working
together towards the achievement of the ACP-EU partnership as defined in the
Cotonou Agreement, namely the reduction and long-term eradication of poverty,
sustainable development and the successful and harmonious integration of the
ACP countries in the world economy; 
CONSIDERING that the Millennium Development
Goals emanating from the Millennium Declaration adopted by the United Nations
General Assembly in 2000, in particular the eradication of extreme poverty and
hunger, as well as the development targets and principles agreed in the United
Nations Conferences, provide for a clear vision and must underpin partnership
between the West African region and the European Union and its Member States
under this Agreement; 
TAKING ACCOUNT of the willingness of the
European Union and its Member States to provide significant support for West Africa in its efforts to reform and adjust in terms of the economy and social
development and their commitment to implement the Joint European Union-Africa
strategy; 
TAKING ACCOUNT of the difference in the
level of economic and social development between the West African region on the
one part and the European Union and its Member States on the other part and the
need to strengthen the process of integration and economic development of the
West African region; 
TAKING ACCOUNT, in particular, of the fact
that the West African region includes a large number of less developed
countries (LDC) and that it is facing serious difficulties due to its special
economic position and its specific needs with regard to development and the
promotion of its trade and finances;
UNDERLINING that the Economic Partnership
Agreement (EPA) is based, in particular, on the progressive, asymmetrical
liberalisation of trade in goods and services in favour of the West African
States;
REAFFIRMING that the EPA must be a
development tool for promoting, in particular, sustainable development,
increasing the production capacity and exports of the West African States and
supporting the structural transformation of the West African economies and
their diversification and competitiveness, leading to the development of trade,
technology, the creation of jobs in the West African States and attracting
investment to them; 
REAFFIRMING, moreover, that stability and
enduring peace are crucial factors for the success of effective regional
integration in West Africa, to which the EPA must contribute; 
EXPRESSING
their determination to jointly achieve the aforementioned objectives while
preserving the achievements of the Cotonou Agreement and therefore wishing to
conclude a mutually beneficial agreement that is truly conducive to development
HAVE AGREED AS FOLLOWS:
PART I
ECONOMIC
AND TRADE PARTNERSHIP FOR SUSTAINABLE DEVELOPMENT
Article 1
Objectives
1.           The objectives of this
Agreement are:
a)      To establish an economic and trade
partnership to achieve rapid and sustained economic growth that creates
employment, reduce and then eradicate poverty, raise living standards, achieve
full employment, diversify economies and raise real income and output in a way
that is compatible with the needs of the West African region while taking
account of the Parties' different levels of economic development;
b)      To promote regional integration,
economic cooperation and good economic governance in the West African region;
c)      To increase intra-regional trade and
encourage the formation of a unified and efficient regional market in West Africa;
d)      To contribute to the harmonious and
progressive integration of the West African region into the world economy, in
accordance with its political choices, its priorities and its development strategies;
e)      To strengthen economic and
trade relations between the Parties on a basis of solidarity and mutual
interest in accordance with WTO obligations, in a way that takes account of the
significant difference in competitiveness between the two regions. 
2.           For the purpose of
achieving the objectives referred to in paragraph 1 of this Article, the
Parties undertake to:
a)      Encourage an improvement in the supply
capacity and competitiveness of the production sectors of the West African
region;
b)      Strengthen the capacity of the West
African region with regard to trade policy and the rules relating to trade;
c)      Contribute to the effective meeting of
the commitments undertaken by the Parties in international fora concerning
sustainable development, development financing, enhancement of the role of
trade in development and raising the volume and effectiveness of aid;
d)      Establish and
implement an effective, predictable and transparent regional regulatory
framework in the West African region in order to promote investment,
development of the West African private sector, Public-Private dialogue and
partnership between the private sectors of West Africa and the European Union;
e)      Establish an effective, predictable
and transparent framework for cooperation measures that will make it possible
to promote the objectives of this Agreement, including the EPA Development
Programme (PAPED) and provisions concerning its implementation;
f)       Effect the progressive
and asymmetrical liberalisation of trade between them and strengthen
cooperation in sectors relating to trade in goods and services.
Article 2
Principles
1.           The EPA is based on the
principles and essential points of the Cotonou Agreement, as set out in
Articles 2, 9, 19 and 35 of the said Agreement. The EPA is founded on the
achievements of the Cotonou Agreement and previous EPA-EU conventions in the
areas of financial cooperation, regional integration and economic and trade
cooperation.
2.           The EPA shall be
implemented in a way that complements the achievements of the Cotonou Agreement
and for it to be viable, the commitments of both Parties must be met, including
those of the European Union regarding development finance cooperation and aid
for trade.
3.           The Parties shall honour
their commitments with regard to development cooperation throughout the life of
the EPA and undertake to set up the arrangements necessary to ensure
consistency over time between EPA accompanying measures, as set out in the EPA
Development Programme contained in Part III of this Agreement, and development
cooperation.
4.           The trade relations
between the two regions shall be based on reciprocity and the difference in
levels of development. The commitments undertaken in this regard under this
Agreement shall comply with Article 34 of the Cotonou Agreement, which applies
special and differential treatment to commitments between the two Parties. The
Parties shall, in particular, ensure that account is taken of the vulnerability
of the economies of the West African region and that the liberalisation process
incorporates the principles of progressivity, flexibility and asymmetry in
favour of the West African region.
5.           While observing the trade
commitments made under this Agreement, the Parties shall refrain from
undermining the implementation of agricultural and food security, public
health, education and any other economic and social policies adopted by the
West African region under its sustainable development strategy.
6.           For the EPA to be
successful, it is necessary to establish a demanding partnership based on the
mutual responsibility of the Parties for its implementation. The Parties
therefore undertake to strive to ensure its viability. 
7.           The Parties reaffirm the
commitment they made in the Doha Development Round to reduce and avoid measures
likely to create distortions in trade and their support for ambitious results
in this regard.
8.           To ensure efficient
implementation of the Agreement, the Parties shall set up joint institutions to
establish a permanent management and monitoring/evaluation arrangement to make
possible any adjustments that are necessary for achievement of the objectives
of this Agreement. 
Article 3
Economic
growth and sustainable development
1.           The Parties reaffirm that
the objective of sustainable development is to be applied and integrated at
every level of their economic partnership, in fulfilment of their commitments
set out in Articles 1, 2, 9, 19, 21, 22, 23, 28 and 29 of the Cotonou
Agreement, and especially the general commitment to economic development and
reducing and eventually eradicating poverty in a way that is consistent with
the objectives of sustainable development. 
2.           Under this Agreement, the
Parties view the objective of sustainable development as a commitment to take
full account of the human, cultural, economic, social, health and environmental
interests of their respective people and their future generations. 
3.           In the fight against
poverty the Parties reaffirm their commitments to draw up and implement
programmes likely to strengthen the macro-economic framework, promote rapid and
sustainable economic growth and create the infrastructures essential for the
development of the intra-regional and international trade of the West African
region. The Parties therefore support the institutional reforms intended to adapt
the national and regional administrative authorities to the requirements of
trade liberalisation and strengthen the capacity of the production sectors in
the West African region. 
4.           The Parties support the
efforts of the West African region with regard to the sustainable management of
forests, fisheries and the emergence of modern agriculture. They shall therefore
initiate and implement innovative forms of trade favourable to the preservation
of natural resources.
5.           The Parties shall work on
strengthening the technical capacities and abilities of the operators in order
to promote the creation of jobs and provide for adjustments to achieve the
social goals of the EPA. 
Article 4
Regional integration
1.           The Parties recognise that
regional integration is an essential part of their partnership and a powerful
tool for achieving the objectives of this Agreement and agree to give it their
strong support.
2.           For the purposes referred
to in paragraph 1, the European Union Party shall contribute, according to the provisions
laid down in Part III, through technical and financial assistance to the
efforts of the region with regard to integration, in particular the achievement
of customs union and a common market, the implementation of macro-economic and
trade surveillance and the preparation of regional rules for making the
business environment more attractive in the West African region.
PART II
TRADE POLICY AND QUESTIONS CONCERNING TRADE
CHAPTER 1
CUSTOMS
DUTIES
Article 5 
Scope
The provisions of this Chapter shall apply
to trade in goods between the Parties.
Article 6 
Rules of origin
1.           For the purposes of this
Article, originating applies to goods that comply with the rules of origin set
out in Annex A to the Protocol defining the concept of 'originating products' and
the methods of administrative cooperation.
2.           At the latest five years
after the date of entry into force of this Agreement, the Parties shall draw up
new rules of origin with the aim of simplifying the concepts and methods used
to determine origin in the light of the development objectives of the West
African region and the process of integration of the African Union. Within this
framework, the Parties shall take account of technological development, the
production processes and any other relevant factors that might necessitate
changes to the Protocol on rules of origin. 
3.           Any amendment or revision
of the rules of origin referred to in paragraph 1 shall be carried out by a
decision of the Joint Council of the EPA.
Article 7
Customs duties
1.           Customs duties are taken
to refer to the deductions of charges of any kind, including any kind of
surcharge or supplement imposed in connection with the import or export of
goods; the following are not included:
a)      taxes or other internal charges
imposed in accordance with Article 35;
b)      anti-dumping, countervailing or
safeguard measures applied in accordance with Chapter 2;
c)      fees or other charges imposed in
accordance with Article 8 on fees and other charges.
2.           For each product, the
basic customs duty to which the successive reductions set out in the Agreement
are to be applied shall be that effectively applicable on the day of entry into
force of the Agreement. 
Article 8 
Fees and other charges
The fees and other charges referred to in Article 7 are subject to specific
tariffs corresponding to the real value of the services provided and must not
constitute indirect protection of national products or the taxation of imports
or exports for fiscal purposes.
Article 9 
Status quo
1.           No new customs duties on
imports shall be introduced on products covered by the liberalisation between
the Parties, nor shall those currently applied be increased from the date of
entry into force of this Agreement.
2.           Notwithstanding paragraph
1, and as part of the finalisation of the common external tariff of ECOWAS, the
West African region may until 31 December 2014 revise its basic customs duties
on goods originating in the European Union insofar as the general impact of
these duties is no higher than that resulting from the duties specified in
Annex C. The Joint Council of the EPA shall amend Annex C accordingly. 
Article 10 
Elimination of customs duties on imports
1.           Products originating in
the West Africa Party shall be imported into the European Union free of customs
duties as defined in Article 7, except in the case of the products indicated
and under the conditions defined in Annex B.
2.           The West African region
shall progressively reduce and eliminate customs duties, as defined in Article
7, applicable to products originating in the European Union in accordance with
the schedule shown in Annex C. 
Article 11
Autonomous resources of the regional Economic Communities of West Africa.
Under this Agreement, the Parties agree
that the autonomous financing arrangement of the West African Organisations
responsible for regional integration (ECOWAS and UEMOA) shall be maintained
until a new financing method has been set up.
Article 12 
Change in the tariff commitments of West Africa and common sectoral
policies of the West African region
1.           Without prejudice to
Article 10 concerning the elimination of customs duties from the West African
region, in view of its special development needs, in particular the need to
support its common sectoral policies, the West Africa Party may decide, after
agreement within the Joint Council of the EPA, to change the level of customs
duties laid down in Annex C, which are applied to one or more goods originating
in the European Union Party when they are imported into West Africa. For this
purpose, the Joint Council of the EPA shall take a decision within six (6)
months of the European Party being notified.
2.           The Parties shall ensure
that no such amendments result in incompatibility with Article XXIV of the
General Agreement on Tariffs and Trade (GATT) 1994.
3.           The amendments to the
tariff commitments shall be maintained only for the period necessary to meet
the special development needs of West Africa.
Article 13 
Export duties and taxes
1.           No new duties or taxes on
exports or charges with equivalent effect shall be introduced, nor shall those
currently applied in trade between the Parties be increased from the date of
entry into force of this Agreement.
2.           The duties, taxes on
exports or charges with equivalent effect shall be no greater than the same
duties and taxes applied to similar goods exported to any other countries that
are not party to this Agreement.
3.           In exceptional
circumstances, if the West Africa Party can justify specific needs for income,
promotion for fledgling industry or environmental protection, it may, on a
temporary basis and after consulting the European Union Party, introduce
duties, taxes on exports or charges with equivalent effect on a limited number
of additional goods or increase the impact of those that already exist.
4.           The Parties agree to
review the provisions of this Article in the framework of the Joint Council of
the EPA in accordance with the revision clause of this Agreement, taking full
account of their impact on the development and diversification of the economy
of the West Africa Party.
Article 14 
Movement of goods
1.           Goods originating in one
of the Parties shall be subject to customs duties only once in the territory of
the other Party. They may move freely in the territory of the other Party
without being subject to additional customs duties.
2.           For the purposes of
application of the provisions of paragraph 1, the West African region shall be
granted a transitional period of five (5) years starting from the date of entry
into force of the Agreement in which to set up a free movement system. This
period may be reviewed depending on the results of the transitional fiscal
reforms to be effected by the West African region in cooperation with the
European Union. For this purpose, the Parties shall evaluate the
implementation of these reforms on a regular basis.
3.           The Parties shall
cooperate in order to facilitate the movement of goods and simplify customs
procedures in line with the provisions of Chapter 5 concerning the facilitation
of trade.
Article 15
Classification of goods
The classification of goods covered by this
Agreement shall be as set out in each Party's respective tariff nomenclature in
conformity with the Harmonised Commodity Description and Coding System (HS).
Article 16
MFN clause
1.           The Parties reaffirm their
commitment with regard to the enabling clause.
2.           The European Union Party
shall grant the West Africa Party any more favourable tariff treatment that it
grants to a third Party if the European Union Party becomes party to a
preferential agreement with the third Party in question after the signing of
this Agreement. 
3.           The West Africa Party
shall grant the European Union Party any more favourable tariff that it grants
after the signing of this Agreement to a trade partner other than the countries
of Africa and the ACP States having both a share of world trade in excess of
1.5 per cent and an industrialisation rate, measured as the ratio of
manufacturing value added to GDP, in excess of 10 per cent in the year
preceding the entry into force of the preferential agreement referred to in
this paragraph. If the preferential agreement is signed with a group of
countries acting individually, collectively or through a free trade agreement,
this threshold relating to the share of world trade shall be 2 per cent. For calculation
purposes, the official data of the WTO shall be used for the main world
exporters of goods (excluding trade within the European Union) and that of the
United Nations Industrial Development Organisation (UNIDO) for manufacturing
value added..
4.           If the West Africa Party
obtains from the trade partner referred to in paragraph 3 substantially more
favourable treatment than that offered by the European Union Party, the Parties
shall consult each other and decide together on the implementation of the provisions
in paragraph 3.
5.           The Parties agree to
resolve any dispute concerning the interpretation or application of this
Article by entering into consultations in good faith with the aim of reaching
an agreed solution.
6.           The provisions of this
Chapter cannot be interpreted as requiring the Parties to mutually grant each
other preferential treatment that would be applicable owing to one of the
Parties being signatory to a preferential agreement with a third Party on the
date on which this Agreement enters into force.
Article 17
Special provisions on administrative cooperation
1.           The Parties agree that
administrative cooperation is essential to the implementation and control of
the preferential treatment granted in this Chapter and undertake to combat
irregularities and fraud regarding customs and related fields.
2.           Where one Party obtains
proof, based on established information, of a failure to provide administrative
cooperation and/or of irregularities or fraud, the Party may temporarily
suspend the preferential treatment of the product(s) concerned in accordance
with the provisions of this Article.
3.           For the purposes of this
Article, a lack of administrative cooperation shall include the following:
a)      repeated failure to comply with the
obligation to verify the originating status of the product(s) concerned;
b)      repeated refusal to conduct a
subsequent check of proof of origin and communicate the results, or undue delay
in doing so;
c)      repeated refusal to grant
authorisation for a cooperation mission to check the authenticity of documents
or the accuracy of information of relevance to the preferential treatment in
question, or undue delay in doing so.
4.           The application of a
temporary suspension shall be subject to the following conditions:
a)      A Party that obtains proof from
established information of a lack of administrative cooperation and/or
irregularities or fraud must notify the Joint Implementation Committee of the
EPA without undue delay that it has obtained the proof and the established
information, and must consult with the Joint Implementation Committee of the
EPA to find a solution acceptable to both Parties, drawing on all relevant
information and objective evidence.
b)      When the Parties have entered into
consultation with the Joint Implementation Committee of the EPA, as provided
for above, and have been unable to agree on an acceptable solution in the three
(3) months following notification, the Party concerned can temporarily suspend
the preferential treatment granted to the product(s) concerned. Temporary
suspension must be reported without undue delay to the Joint Implementation
Committee of the EPA
c)      Temporary suspensions under this
Article shall be limited to what is necessary to protect the financial
interests of the Party concerned. They shall not exceed a period of six (6)
months, which may be renewed. Temporary suspensions shall be reported as soon
as they have been adopted by the Joint Implementation Committee of the EPA They
shall be subject to periodic consultations within the Joint Implementation
Committee of the EPA, in particular with a view to repealing them once the
conditions for application no longer exist.
5.           At the same time as the
notification of the Joint Implementation Committee of the EPA specified in
paragraph 4(a) of this Article, the Party concerned shall publish a notice for
importers in its Official Journal. This notice for importers shall indicate
that, for the product concerned, and on the basis of established information,
proof has been obtained of a lack of administrative cooperation and/or
irregularities or fraud.
Article 18
Management of administrative errors
In case of error by the competent
authorities in the management of preferential systems for exports, and in
particular in the application of the Protocol defining the concept of
"originating products" and methods of administrative cooperation set
out in Annex A, where this error leads to consequences in terms of import
duties, the Party facing such consequences may request the Joint Implementation
Committee of the EPA to examine and adopt all appropriate measures with a view
to resolving the situation.
CHAPTER 2
TRADE
DEFENCE INSTRUMENTS
Article 19
Objectives
1.           The objectives of this
Chapter are to lay down the conditions in which the two Parties may take trade
defence measures while at the same time working on the development of trade in
goods between them, by way of derogation from the provisions of Articles 9,10
and 34 of this Agreement.
2.           The Parties shall ensure
that the measures taken under the provisions of this Chapter are no more than
is necessary to prevent or rectify the situations described there.
Article 20
Anti-dumping
and countervailing duties
1.           None of the provisions of
this Agreement shall prevent the European Union or the States of the West
Africa Party from individually or collectively taking anti-dumping or
countervailing measures under the relevant WTO Agreements, in particular the
WTO Agreement on Implementation of Article VI of the GATT and the WTO Agreement
on Subsidies and Countervailing Measures. 
2.           For the purposes of
applying this Article, origin shall be determined according to the
non-preferential rules of origin of the Parties on the basis of the WTO
Agreement on Rules of Origin. 
3.           The special situation of
the States of the West African region as developing countries shall be taken
into account when the application of anti-dumping or countervailing measures is
considered. Before imposing definitive anti-dumping or countervailing measures,
the Parties shall consider the possibility of constructive solutions, such as
those provided for in the relevant WTO Agreements. The investigating
authorities, may, in particular, carry out appropriate consultations for this
purpose.
4.           The anti-dumping duties or
countervailing measures shall remain in force only for the time and extent
necessary to offset dumping or harmful subsidies.
5.           No product originating
from one Party, when imported into the territory of the other Party, shall be
subject both to anti-dumping and countervailing duties in order to rectify the
same situation resulting from dumping or export subsidies. The Parties
guarantee that anti-dumping or countervailing measures cannot be applied
simultaneously to the same product at both national level, on the one hand, and
regional or sub-regional level, on the other.
6.           The Parties agree to each
set up a single legal review body, including an appeal level. The judgments of
this single body must enter into effect in the territory of all the States in
which the disputed measure is applicable.
7.           The provisions of this
Article shall be applicable to all investigations initiated after this
Agreement enters into force.
8.           The provisions of this
Article shall not be subject to the dispute settlement provisions of this
Agreement.
Article 21 
Multilateral
safeguard measures
1.           Subject to the provisions
of this Article, this Agreement shall not prevent either of the Parties from
adopting exceptional measures for a limited period in accordance with
Article XIX of the General Agreement on Tariffs and Trade (GATT) of 1994,
the Agreement on Safeguards or Article 5 of the WTO Agreement on Agriculture. 
2.           For the purposes of
applying this Article, origin shall be determined according to non-preferential
rules of origin of the Parties on the basis of the WTO Agreement on Rules of
Origin.
3.           Without prejudice to the
provisions of paragraph 1, and in the light of the overall development
objectives of this Agreement and the small size of the economies of the West
African States, the European Union Party shall exclude imports from the West
African States Party from any measures taken pursuant to Article XIX of the
GATT of 1994, the WTO Agreement on Safeguards and Article 5 of the WTO
Agreement on Agriculture.
4.           The provisions of
paragraph 3 shall apply for a period of five (5) years, beginning with the date
of entry into force of this Agreement. At the latest one hundred and twenty
(120) days before the end of this period, the Joint Council of the EPA shall
re-examine the implementation of these provisions in light of the development
needs of the States of the West African region in order to determine whether
their period of application should be extended. 
5.           The provisions of this
Article shall not be subject to the dispute settlement provisions of this
Agreement.
Article 22 
Bilateral
safeguard measures
1.           Subject to the provisions
of this Article, either of the Parties may take safeguard measures for a
limited period that derogate from the provisions of Articles 9 and 10.
2.           The safeguard measures
referred to in paragraph 1 may be taken where a product originating in one
Party is imported into the territory of the other Party in such increased
quantities and under such conditions as to cause or threaten to cause:
a)      serious injury to the domestic
industry of like or directly competitive products in the territory of the
importing Party;
b)      disruptions in a sector of the
economy, particularly where these disruptions produce major social problems or
difficulties that could bring about serious deterioration in the economic
situation of the importing Party; or
c)      disruption in the markets of like or
directly competitive agricultural products[1]
or in the mechanisms regulating those markets.
3.           The safeguard measures
referred to in this Article shall not exceed what is strictly necessary to
prevent or remedy serious injury or disruptions as defined in paragraphs 2, 4
and 5. These safeguard measures of the importing Party may consist only of one
or more of the following:
a)      the suspension of any further
reduction in the customs duty on imports applicable for the product concerned,
as provided for by this Agreement;
b)      an increase in the customs duty on the
product concerned up to a level that does not exceed the customs duty applied
to other WTO Members; and
c)      the introduction of tariff quotas on
the product concerned.
4.           Notwithstanding paragraphs
1 to 3 of this Article, when a product originating in one or more States of the
West Africa Party is imported in such increased quantities and under such
conditions as to cause or threaten to cause one of the situations described
above in paragraphs 2(a), (b) and (c) in one or more outermost regions of the
European Union Party, the European Union Party may take surveillance or
safeguard measures, limited to the region(s) concerned in accordance with the
procedures defined in paragraphs 6 to 11 of this Article.
5.           Notwithstanding paragraphs
1 to 3 of this Article, when a product originating in one or more States of the
European Union Party is imported in such increased quantities and under such
conditions as to cause or threaten to cause one of the situations described
above in paragraphs 2(a), (b) and (c) in one or more States of the West African
region Party, the State or States in question may take surveillance or
safeguard measures, limited to the territory of the State or States concerned
in accordance with the procedures defined in paragraphs 6 to 11 of this
Article.
6.           The safeguard measures
referred to in this Article shall be maintained only for the period necessary
to prevent or resolve serious damage or disruptions such as those described in
paragraphs 2, 4 and 5 above.
7.           The safeguard measures
referred to in this Article shall be applied for a period not exceeding four
(4) years. Where the circumstances warranting the imposition of safeguard
measures continue to exist, such measures may be extended for a further period
of four (4) years. 
8.           The safeguard measures
referred to in this Article that exceed one (1) year shall have a clear
timetable for being phased out by the end of the set period, at the latest.
9.           Except in exceptional
circumstances subject to the approval of the Joint Implementation Committee of
the EPA, no safeguard measures referred to in this Article shall be applied to
a product that has previously been subject to such a measure for a period of at
least one (1) year from the date of expiry of this measure.
10.         For the implementation of
the above paragraphs the following provisions shall apply:
a)      when a Party considers that one of the
circumstances referred to in paragraphs 2, 4 and 5 exists, it shall immediately
refer the matter to the Joint Implementation Committee of the EPA.
b)      the Joint Implementation Committee of
the EPA can make any recommendation necessary to remedy the circumstances that
have arisen. Where the Joint Implementation Committee of the EPA has not made
recommendations to remedy the circumstances, or where a satisfactory solution
has not been found in the thirty (30) days following notification to this
Committee, the importing Party may adopt appropriate measures to remedy the
circumstances, in accordance with this Article.
c)      before taking one of the measures
provided for in this Article or, in the cases referred to in paragraph 11 of
this Article, as soon as possible, the Party concerned shall communicate to the
Joint Implementation Committee of the EPA all information that can be used for
a full examination of the situation with a view to finding an acceptable
solution for both Parties.
d)      when selecting safeguard measures,
priority must be given to those that help to efficiently and rapidly solve the
problem, while causing the least possible disruption to the smooth functioning
of this Agreement.
e)      All safeguard measures taken in
accordance with this Article shall be reported immediately to the Joint
Implementation Committee of the EPA and shall be the subject of periodic
consultations within that body, particularly with a view to establishing a
timetable for their abolition as soon as circumstances permit.
11.         Where exceptional
circumstances require immediate action, the importing Party concerned, whether
the European Union Party or the West Africa Party, as the case may be, may take
the measures provided for in paragraphs 3, 4 and/ 5 on a provisional basis,
without meeting the requirements of paragraph 10. Such action may be taken for
a maximum period of one hundred and eighty(180) days where the measures are
taken by the European Union Party and two hundred and forty (240) days when the
measures are taken by the West Africa Party, or when the measures of the
European Union Party are limited to one or more of its outermost regions. The
duration of such provisional measures shall be counted as a part of the initial
period or of any extension defined in paragraphs 7 and 8 of this Article. When
taking these provisional measures, the interests of all stakeholders must be
taken into account. The importing Party concerned shall inform the other Party
and immediately refer the matter to the Joint Implementation Committee of the
EPA for examination.
12.         If an importing Party
subjects imports of a product to an administrative procedure having as its
purpose the rapid provision of information on the trend of trade flows liable
to give rise to the problems referred to in this Article, it shall inform the
Joint Implementation Committee of the EPA of this without delay.
13.         The WTO Agreements shall
not be invoked to prevent a Party from adopting safeguard measures under the
provisions of this Article.
Article 23 
Fledgling
industries clause
1.           The West Africa Party may
temporarily suspend the reduction in the rate of customs duty or raise the rate
of customs duty to a level not exceeding that of the duty applied to the other
Members of the WTO if a product originating in the European Union, following a
reduction in the rate of customs duty, is imported into its territory in
quantities increased to such an amount and under such conditions that it poses
a threat to the establishment of a fledgling industry or causes or threatens to
cause disruption in a fledgling industry producing similar or directly
competing products.
2.           a)      If the West Africa
Party considers that the circumstances defined in paragraph 1 exist, it shall
immediately refer them to the Joint Implementation Committee of the EPA for
examination.
b)      The Joint Implementation Committee of
the EPA can make any recommendation necessary to remedy the circumstances that
have arisen. Where the Joint Implementation Committee of the EPA has not made
recommendations to remedy the circumstances, or where a satisfactory solution
has not been found in the thirty (30) days following notification to this
Committee, the West Africa Party may adopt appropriate measures to remedy the
circumstances, in accordance with this Article.
c)      Before taking one of the measures provided
for in this Article, the West Africa Party shall communicate to the Joint
Implementation Committee of the EPA all information that can be used for a full
examination of the situation with a view to finding an acceptable solution for
both Parties.
d)      When selecting the measures taken
under this Article, priority must be given to those that disrupt the smooth
operation of this Agreement as little as possible.
e)      Any measure taken under this Article
shall be immediately reported to the Joint Implementation Committee of the EPA,
within which it shall be the subject of periodic consultations.
f)       Under critical circumstances, where a
delay would cause a loss that it would be difficult to make good, the West
Africa Party may take the measures provided for in paragraph 1 on a provisional
basis without meeting the requirements of paragraphs a) to e). Such action may
be taken for a maximum period of two hundred (200) days. The duration of such
provisional measures shall be counted as a part of the period defined in
paragraph 3 of this Article. The West Africa party concerned shall inform the
European Union Party and immediately refer the matter to the Joint
Implementation Committee of the EPA for examination.
3.           These measures may be
applied for a period of up to eight (8) years. The application of the measures
may be extended by a decision of the Joint Council of the EPA.
Article 24 
Cooperation
1.           The Parties recognise the
importance of cooperation with regard to trade defence instruments for ensuring
fairness and transparency in the trade between them. 
2.           The Parties agree to
cooperate, including by facilitating assistance measures, according to the
provisions laid down in Part III, in the following areas in particular:
a)      the development of regulations and institutions
to ensure trade defence; 
b)      the development of capacity, in
particular of the competent administrative authorities of the States of the
West Africa Party, to improve understanding and use of the trade defence
instruments provided for in this Agreement.
CHAPTER 3
TECHNICAL
BARRIERS TO TRADE, SANITARY AND PHYTOSANITARY MEASURES
Article 25 
Objectives
1.           The objectives of this
Chapter are to facilitate trade in goods between the Parties while increasing
the capacity of the Parties to identify, prevent and eliminate unnecessary
obstacles to trade as a result of technical regulations, standards and
conformity assessment procedures applied by either Party while increasing the
capacity of the Parties to protect plants, animals and public health.
2.           When applying the
provisions of this Chapter, each Party shall ensure that imported products
originating in the territory of the other Party shall be treated in a way that
is non-discriminatory in comparison with the treatment given to similar
products of domestic origin and similar products originating in third
countries.
3.           Under the provisions of
paragraphs 2 and 3 of Article 2 of the WTO Agreement on the Application of
Sanitary and Phytosanitary Measures (SPS Agreement), each Party shall also
ensure that the sanitary and phytosanitary measures taken to preserve human
health or safety or the lives or health of animals and to protect plants and
the environment shall not have the purpose or effect of creating unnecessary
barriers to trade in goods between the two Parties. These measures shall
therefore not restrict trade more than is strictly necessary.
Article 26
Scope
and definitions
1.           The provisions of this
Chapter shall apply to technical regulations and standards, to the conformity
assessment procedures set out in the WTO Agreement on Technical Barriers to
Trade (TBT) and to the WTO sanitary and phytosanitary measures (hereinafter
referred to as SPS measures) in so far as they affect trade between the
Parties.
2.           For the purposes of this
Chapter and unless otherwise indicated, the definitions used in the TBT and SPS
Agreements of the WTO, the relevant standards and instruments adopted by the
Codex Alimentarius Commission, the International Plant Protection Convention
(IPPC) and the World Organisation for Animal Health (OIE) shall apply,
including any reference to the products in this Chapter.
Article 27 
Competent
authorities
1.           The authorities of the two
Parties responsible for the implementation of the measures set out in this
Chapter are referred to in Appendix II to Annex D to this Agreement.
2.           In accordance with Article
31, the Parties shall keep each other informed in good time of any significant
changes in the competent authorities shown in Appendix II to Annex D. The Joint
Implementation Committee of the EPA shall adopt any amendment necessary of
Appendix II to Annex D to this Agreement.
Article 28
Mutual
obligations
1.           The Parties reaffirm their
rights and obligations under the relevant WTO Agreements, in particular the SPS
and TBT Agreements. The Parties also reaffirm their rights and obligations
arising from the relevant standards and instruments adopted by the
International Plant Protection Convention (IPPC), the Codex Alimentarius
Commission and the World Organisation for Animal Health (OIE). The States that
are not members of the WTO also confirm their commitment to applying the
obligations provided for in the SPS and TBT Agreements in all areas concerning
trade relations between the Parties.
2.           The Parties reaffirm their
commitment to improving public health in their respective territories, in
particular by strengthening their capacities to identify non-compliant
products.
3.           When trading with one
another, the Parties shall refrain from exporting or reexporting products that
no not observe the requirements in force in the legislation of the exporting
Party. However, the export or reexport of products subject to SPS measures
shall be permitted if provision is expressly made for this by the authorities
of the importing Party. The export of other products shall be permitted unless
this is prohibited by the legislation of the importing Party. 
4.           These commitments, rights
and obligations underpin the activity of the Parties in relation to this
Chapter.
Article 29 
Equivalence
1.           The Parties shall accept the
sanitary and phytosanitary measures of the other Party as equivalent, even if
such measures differ from their own or those that are used by third countries
marketing the same product, if the exporting Party objectively proves to the
importing Party that the appropriate level of sanitary or phytosanitary
protection applied in the territory of the importing Party is achieved through
the domestic measures in question. For this purpose, reasonable access shall be
given, upon request, to the importing Party for inspection, testing and other
relevant procedures.
2.           The Parties shall consult
one another, on request and by mutual agreement, in order to reach, where
applicable, bilateral and multilateral agreements on recognition of the
equivalence of specified sanitary or phytosanitary measures.
Article 30 
Determination
of sanitary and phytosanitary areas
In relation to importing conditions, the
Parties may, on a case-by-case basis, propose and identify areas with an
established sanitary and phytosanitary status, with reference to Article 6 of
the SPS Agreement. The Parties shall, in particular, ensure that their sanitary
or phytosanitary measures are adapted to the sanitary and phytosanitary
characteristics of the areas - whether all of a country, part of a country, or
all or parts of several countries - from which the product originated and for
which the product is destined.
Article 31 
Transparency
of trade conditions and exchange of information
1.           To ensure conformity with
their regulations, the Parties shall mutually inform one another of any change
in their legal and administrative requirements concerning the products, in
accordance with the notification procedures of the SPS and TBT Agreements.
2.           If necessary, the Parties
agree to inform each other in writing of the measures taken to prohibit the
importing of goods with the aim of addressing a given problem concerning health
(public, animal or plant), risk prevention or the environment as soon as
possible, in accordance with the recommendations set out in the SPS Agreement.
3.           The Parties agree to
exchange information with the aim of cooperating to ensure that their products
comply with the technical regulations and standards subject to which they may
access each other's markets.
4.           If necessary, the Parties shall
also directly exchange information on other areas that the Parties agree to be
of potential importance for their trade relations, including food security
issues, the sudden appearance of animal or plant diseases, scientific opinions
and other noteworthy events relating to product safety. 
5.           If necessary, the Parties
agree to exchange information on the epidemiological surveillance of animal
diseases. As regards phytosanitary protection, the Parties shall inform each
other of the appearance of parasites presenting a known and immediate danger
for the other Party, at the other Party's request.
6.           The Parties agree to
cooperate with a view to rapidly alerting each other when new regional rules
might have an impact on mutual trade, in line with the notification procedures
of the SPS and TBT Agreements.
Article 32 
Regional
integration
1.           In order to facilitate
trade between them, the Parties undertake to harmonise the rules, measures and
conditions relating to imports at regional level, as far as this is possible.
2.           Where import conditions
already exist at the time of this Agreement's entry into force, and pending the
introduction of harmonised import conditions, the existing import conditions
shall be implemented by the States of the West African region and the European
Union on the basis that a product originating in one of the Parties, legally
placed on the market of a State of the other Party, may also be legally placed
on the market of any other State of the other Party without any further
restriction or administrative requirement.
3.           Regarding the
measures arising from this Chapter, the West African States shall ensure
that the treatment they give to products originating in West Africa is no less
favourable than the treatment they give to similar products originating in the
European Union entering the West African region.
Article 33 
Cooperation
1.           The Parties recognise the
importance of cooperating in the areas of technical regulations, sanitary and
phytosanitary measures, conformity assessment and traceability in order to
achieve the objectives of this Chapter. 
2.           The Parties agree to
cooperate in order to raise the quality and competitiveness of priority
products for the States of the West African region shown in Appendix I to Annex
D to this Agreement and access to the market of the European Union, including
through financial assistance measures, in accordance with the provisions
contained in Part III, in the following areas in particular:
a)      The establishment of an appropriate
framework for the exchange of information and sharing of expertise between the
Parties;
b)      Cooperation with international
standardisation, metrology and accreditation bodies, including facilitating
participation by representatives of the West Africa Party in the meetings of
such bodies;
c)      The adoption of technical standards
and regulations, conformity assessment procedures and sanitary and
phytosanitary measures that are harmonised at regional level on the basis of
the relevant international standards;
d)      The strengthening of the capacities of
public and private operators, including information and training, with a view
to complying with the phytosanitary standards, regulations and measures of the
European Union, and to participating in international standardisation bodies;
e)      The development of national capacities
to comply with standards and assess product compliance and traceability and to
gain access to the market of the European Union.
CHAPTER 4
OTHER
NON-TARIFF BARRIERS
Article 34 
Prohibition
of quantitative restrictions
On the entry
into force of this Agreement, all prohibitions or restrictions on imports or
exports affecting trade between the two Parties shall be eliminated, with the
exception of the customs duties and taxes and the fees and other charges
referred to in Articles 7 and 8 of this Agreement on customs duties,
irrespective of whether they are implemented through quotas, import or export
licensing or other measures. No new measures shall be introduced. The
provisions of this Article are without prejudice to the provisions concerning
trade defence instruments referred to in Chapter 2 and the provisions relating
to the balance of payments referred to in Article 89 of this Agreement.
Article 35 
National
treatment of internal taxation and regulation
1.           Imported products
originating in one Party shall not be subject, either directly or indirectly,
to internal taxes or other internal charges of any kind in excess of those
applied, directly or indirectly, to similar products of the other Party. The
Parties shall refrain from applying any other form of taxation or other
internal charges with the aim of providing protection for their national
output.
2.           Imported products
originating in one Party shall benefit from treatment that is no less
favourable than the treatment given to similar products of the other Party in
respect of all laws, regulations and requirements applicable to their sale,
offering for sale, purchase, transportation, distribution or use on the
national market. The provisions of this paragraph shall not prevent the
application of differential internal transportation charges that are based
exclusively on the economic operation of the means of transport and not on the
origin of the product.
3.           Neither Party shall
establish or maintain any internal regulation relating to the mixture,
processing or use of products in specified amounts or proportions that directly
or indirectly requires any specified amount or proportion of any product that
is the subject of the regulation to be supplied from domestic sources. Furthermore,
each Party shall refrain from applying any other form of internal quantitative
regulation with the aim of providing protection for its output.
4.           The provisions of this
Article shall not prevent the payment of subsidies intended exclusively for national
producers, including payments to national producers derived from the proceeds
of internal taxes or charges applied in compliance with the provisions of this
Article and subsidies effected through governmental purchases of national
products.
5.           The provisions of this
Article shall not apply to the laws, regulations, procedures or practices
relating to public procurement.
6.           The provisions of this
Article shall be without prejudice to the provisions of this Agreement
concerning trade defence measures.
CHAPTER 5
FACILITATION
OF TRADE, CUSTOMS COOPERATION AND MUTUAL ADMINISTRATIVE ASSISTANCE
Article 36 
Objectives
1.           The Parties recognise the
importance of customs cooperation and of facilitating trade in the evolving
context of world trade. The Parties agree to increase cooperation in this area
with a view to ensuring that the relevant legislation and procedures, as well
as the administrative capacity of the relevant administrative authorities,
fulfil the objectives of effective control and promotion of the facilitation of
trade, and contribute to the development and regional integration of the EPA
signatory countries.
2.           The Parties recognise that
legitimate public policy objectives, including those relating to security and
fraud prevention , shall not be compromised in any way.
3.           The Parties undertake to
ensure the free movement of the goods covered by this Agreement in their
respective territories.
Article 37 
Customs
cooperation and mutual administrative assistance
1.           In order to ensure
compliance with the provisions of this Chapter, and to respond effectively to
the objectives set out in Article 36, the Parties shall:
a)      exchange information concerning
customs legislation and procedures;
b)      develop joint initiatives relating to
import, export and transit procedures and initiatives to offer an efficient
service to the business community;
c)      cooperate on the automation of customs
procedures and other trade procedures and on the establishment of common data
exchange standards;
d)      adopt wherever possible common
positions in relation to customs in international organisations such as the
WTO, the World Customs Organisation (WCO), the United Nations (UN) and the
United Nations Conference on Trade and Development (UNCTAD);
e)      cooperate on the planning and implementation
of technical assistance, in particular in the area of customs reforms and to
facilitating trade in accordance with the provisions of the Agreement; and
f)       encourage cooperation between all the
administrative authorities, organisations and other institutions concerned,
both within the country and between countries.
2.           Notwithstanding paragraph
1, the administrative authorities of the Parties shall provide mutual
administrative assistance for customs matters, in accordance with the
provisions of the Protocol on Mutual Administrative Assistance in Customs
Matters in Annex E.
Article 38 
Customs
legislation and procedures 
1.           The Parties shall do
everything in their power to ensure that their respective trade and customs
laws, provisions and procedures are based on: 
a)      the international instruments and
standards in force in customs and trade areas, including the essential elements
of the International Convention on the Simplification and Harmonisation of
Customs Procedures (revised Kyoto Convention), the World Customs Organisation
(WCO) Framework of Standards to Secure and Facilitate Global Trade, the WCO
Customs Data Model and the International Convention on the Harmonised Commodity
Description and Coding System (HS);
b)      the use of a single administrative
document or electronic equivalent in order to make import and export customs
declarations;
c)      regulations to avoid unnecessary and
discriminatory measures for economic operations, protect against fraud and
provide additional facilities for operators displaying a high level of
compliance with customs legislation;
d)      the use of modern customs techniques,
including risk assessment, simplified procedures for the entry and release of
goods, post release controls and enterprise audit methods; 
e)      the progressive development of
systems, including those based upon Information Technology, to facilitate the
electronic exchange of data between economic operators, customs administrations
and other related agencies;
f)       a system of binding customs
information, in particular regarding tariff classification and rules of origin
in conformity with the rules provided for in the legislation of each
Party, in so far as the customs services have all the information they
consider necessary;
g)      rules relating to penalties for infringements
of customs regulations or procedural requirements that are proportionate and
non-discriminatory and the application of which will not give rise to undue
delay;
h)      transparent, non-discriminatory and
proportionate rules in respect of the licensing of customs agents. The Parties
recognise the interest in the future elimination of any obligation to use the
services of customs agents. The Parties shall broach this question within the
Special Customs and Facilitation of Trade Committee;
i)       observance of the provisions of the
WTO Agreement on Preshipment Inspection. The Parties recognise the interest in
the future elimination of all requirements for the performance of compulsory
inspections prior to the dispatch of goods or on reaching their destination. The
Parties shall broach this question within the Special Customs and Facilitation
of Trade Committee.
2.           In order to improve
working methods and ensure respect for the principles of non-discrimination,
transparency and efficiency, the Parties shall:
a)      take the measures necessary to reduce,
simplify and standardise the data and documents required by customs and other
related bodies;
b)      simplify customs requirements and
formalities wherever possible, in respect of the rapid release and clearance of
goods;
c)      ensure effective, prompt,
non-discriminatory and accessible procedures for applicants to secure a right
of appeal against customs administrative actions and other decisions affecting
imports, exports or goods in transit. 
d)      ensure the maintenance of ethical
standards through the application of measures reflecting the principles of the
relevant international conventions and instruments in this area, in particular
the revised Arusha Declaration of 2003.
Article 39
Facilitation
of transit movements
1.           The Parties shall ensure
the free transit of goods through their territory on the most suitable transit
route. Any restrictions, controls or requirements in this regard must be
justified by a legitimate public policy objective, and must be non-discriminatory,
proportionate and applied in a uniform manner.
2.           Without prejudice to
legitimate customs checks, the Parties shall treat goods in transit from the
territory of the other Party no less favourably than goods from the domestic
market, exports, imports and their movement.
3.           The Parties shall
establish transit customs regimes to allow the movement of goods with no
obligation to pay customs duties or other charges, subject to the provision of
appropriate guarantees.
4.           The Parties shall
endeavour to promote and implement regional transit arrangements with the aim
of reducing barriers to trade.
5.           The Parties shall use
international standards and instruments arising from the transit of goods.
6.           The Parties shall ensure
the cooperation and coordination of all the relevant authorities in their
territories in order to facilitate transit traffic and promote cross-border
cooperation.
Article 40 
Relations
with the business community
The Parties agree:
a)           to ensure that all the
legislation, procedures, fees and charges can be published by appropriate means
and where possible by electronic means;
b)           to encourage cooperation between
the operators and the relevant administrative authorities through the use of
non-arbitrary, publicly accessible procedures such as the Protocols of
Agreement based on those promulgated by the WCO;
c)           to ensure that their respective
customs and related regimes and the requirements and procedures associated with
them continue to meet the needs of the business community, are in line with
best practices and remain as unrestrictive as possible for trade;
d)           on the need for consultation with
trade representatives in due time and on a regular basis regarding legislative
proposals and procedures relating to customs and trade issues. To this end,
appropriate and regular mechanisms for consultation between the administrative
authorities and the business community shall be established by each Party;
e)           that a sufficient period of time
must pass between the publication and the entry into force of any new or
amended laws, procedures, rights or charges; The Parties shall publish
administrative information concerning in particular agency requirements, entry
procedures, working hours and operational procedures of the customs authorities
in ports and at border posts, and also on information contact points;
Article 41 
Customs
value
The WTO Agreement on Implementation of
Article VII of GATT 1994 shall govern the application of the customs value to
trade between the Parties. The Parties shall cooperate with a view to taking a
common approach to issues relating to customs value.
Article 42 
Regional
integration in the West African region
1.           The Parties agree to push
forward customs reforms, in particular the harmonisation of procedures and
regulation in order to facilitate trade in the West African region.
2.           For the above purposes,
the Parties shall organise close cooperation of all the bodies concerned by
applying the relevant international customs rules.
Article 43 
Cooperation
1.           The Parties recognise the
importance of cooperation on customs and trade facilitation for the
implementation of this Agreement. 
2.           In accordance with
paragraph 6, Annex D to the Decision of the WTO General Council of 1 August
2004 and, subject to the provisions contained in Part III, the Parties agree to
set up appropriate technical and financial programmes of assistance to make it
possible to implement the provisions of this Chapter, in particular concerning:
a)      the development of appropriate,
simplified legislative and regulatory provisions; 
b)      information and awareness-raising
aimed at operators, including training for the staff concerned;;
c)      building up capacities, modernisation
and connectivity between customs authorities and related services. 
Article 44 
Transitional
measures
1.           The Parties recognize the
need for transitional measures to ensure the smooth implementation of the
provisions of this Chapter.
2.           Without prejudice to its
commitments under the WTO, the West Africa Party shall be granted a
transitional period of five (5) years starting from the entry into force of
this Agreement in which to comply with the obligations provided for in Article
38(1)(b) and (d). This period may be reviewed depending on the results of the
reforms to be effected by the West African region in cooperation with the
European Union.
Article 45 
Special
Committee on Customs and Trade Facilitation
1.           The Parties shall
establish a Special Committee on Customs and Trade Facilitation, which shall be
made up of representatives of the Parties.
2.           The functions of the
Special Committee on Customs and Trade Facilitation shall be as follows:
a)      to ensure that the implementation and
management of this Chapter, the Protocol on rules of origin and the Protocol on
mutual administrative assistance are monitored;
b)      to act as a consultation and
discussion forum for all matters relating to customs, in particular customs
regimes and customs clearance procedures, rules of origin, customs value,
tariff classification, customs cooperation and mutual administrative assistance;
c)      to develop cooperation for the
drawing- up, implementation and monitoring of customs regimes and customs
clearance procedures, rules of origin and mutual administrative assistance.
3.           The Special Committee on
Customs and Trade Facilitation shall meet once a year, on a date and with an
agenda to be agreed in advance by the Parties. The Parties may decide to call
ad hoc meetings of the Committee if necessary.
4.           The Special Committee on
Customs and Trade Facilitation shall be chaired alternatively by each Party.
5.           The Special Committee on
Customs and Trade Facilitation shall report to the Joint Implementation
Committee of the EPA. 
CHAPTER 6
AGRICULTURE,
FISHERIES AND FOOD SECURITY
Article 46 
Objectives
1.           The Parties recognise that
in the West African region, the agriculture, including livestock farming, and
fisheries sectors account for a significant proportion of GDP, play a key role
in the fight against food insecurity and provide an income and employment for
most of the working population.
2.           This Agreement, through
its economic and trade effects, and actions in connection with the West Africa
EPA Development Programme, should help to increase productivity,
competitiveness and diversity of output in the agriculture and fisheries
sectors. It should also facilitate the development of the processing sector and
increase trade in agricultural, food and fisheries products between the Parties
in a way that is consistent with the sustainable development of natural
resources.
3.           The Parties recognise the
as yet unexploited potential of the West African region and the need to support
the implementation of its national and regional policies in connection with the
cooperation policies implemented by both Parties in line with the provisions
contained in Part III of this Agreement.
4.           The Parties recognise that
fisheries, biological and maritime resources are of great interest to the
European Union and the West African region and that the real risk of stock
exhaustion, in particular as a result of industrial fishing, make it necessary
for them to promote the sustainable management of fish and aquatic resources. 
5.           The Parties also recognise
that the fisheries and marine ecosystems of the West African States are
complex, biologically diverse and fragile and that the way in which they are
exploited must take account of this through conservation and the sustainable
and efficient management of fisheries and the associated ecosystems on the
basis of scientific advice and the precautionary principle defined by the Code
of Conduct of the Food and Agriculture Organisation (FAO) of the United Nations
for responsible fisheries practices.
6.           The Parties also recognise
the economic and social importance of activities relating to fisheries and the
utilisation of the living marine resources of the West African States and the need to maximise their contribution to food security, employment, reducing
poverty, increasing income and the social stability of fishing communities.
7.           The Parties recognise that
securing the food security of the population and raising the means of
subsistence in a rural environment are essential for reducing poverty and must
be viewed in the wider context of sustainable development and the Millennium
Development Goals. They therefore agree to work together to avoid any breakdown
in the agricultural and food products markets in West Africa. 
8.           The European Union
undertakes to help the countries of West Africa to develop an effective
Monitoring/Control/Surveillance (MCS) system for fisheries as part of its
policies, including fisheries policy. 
9.           The Parties also agree on
the importance for the region of establishing policies that will make it
possible to increase the benefits from fisheries to the people of the West
African region.
10.         For the purpose of achieving
the objectives referred to in this Article, the Parties take full account of
the diversity of characteristics and economic, social and environmental needs
and the development strategies of the West Africa Party.
Article 47 
Food security
When the implementation
of this Agreement results or seems likely to result in difficulties for the
West Africa Party or a State of the West African region in obtaining or gaining
access to the products necessary for ensuring food security, the West Africa
Party or the State in the West African region may take appropriate measures in
line with the procedures described in Article 22.
Article 48 
Cooperation in the areas of agriculture and food security
1.           Cooperation with regard to
agriculture and food security is covered by Articles 53 and 69 of the Cotonou
Agreement. The Parties agree that the provisions of the Cotonou Agreement
relating to this Chapter and Agreement shall be implemented in a complementary
manner through mutual reinforcement.
2.           To enable the countries of
the West African region to ensure the food security of their people and promote
viable and sustainable agriculture, both Parties shall examine all the
cooperation measures in accordance with the provisions of Part III, with a
view, in particular, to:
a)      promoting the performance of
irrigation and water management programmes;
b)      promoting technological progress,
innovation and diversification in the agricultural sector;
c)      popularising the use of agricultural
inputs that are environmentally friendly;
d)      developing research with a view to the
production of improved seeds and their use by farming communities;
e)      developing an integrated agricultural
and livestock farming system;
f)       improving the storage and
preservation of agricultural products;
g)      reinforcing the role of the State as a
supporter and adviser of private operators;
h)      strengthening the agricultural
sectors;
i)       managing tracks and roads serving
rural communities to enhance the collection and movement of agricultural
products;
(j)      contributing to improving warning
systems to prevent crises; 
(k)     contributing to the development of
regional exchanges for greater centralisation of information regarding the
regional availability of food products;
(l)      promoting contract farming with
partners from the European Union to supply organic products, for example; 
(m)    identifying new opportunities for the
development and export of products for which there is a strong international
demand;
(n)     promoting land law reforms to increase
the legal certainty of farmers and in so doing promote the development of
efficient agriculture and raise credit to encourage private investment in the
agricultural sector. 
3.           The Parties agree that
special situations of food scarcity might necessitate the performance of
specific ad hoc food aid programmes to help countries facing these situations.
However, such programmes should not in any way pose a threat to the food
security policies in force in the States receiving such aid.
4.           To limit any harmful
effects of the import of food aid into the West African region, both Parties
undertake to favour triangular food aid arrangements that promote trading in
local agricultural products. 
5.           The Parties emphasise the
importance of the agricultural sector in the economy and for food security in West Africa and, in particular, the sensitive nature of the sectors that depend on
international markets. Each Party shall ensure transparency in its domestic
support policies and measures. The European Union shall therefore send, by any
appropriate means, regular reports to West Africa on such measures, including,
in particular, the legal basis, the forms of measures and the associated sums.
The Parties may exchange information concerning any agricultural policy measure
at the request of either of the Parties.
6.           The European Union Party
undertakes to refrain from the use of export subsidies for agricultural
products exported to West Africa.
7.           With a view to
implementing cooperation with regard to agriculture and food security, the
Parties shall set up an arrangement for continuous dialogue concerning the
areas referred to in this Article. The terms of this dialogue shall be
specified by mutual agreement between the Parties.
Article 49
Fisheries cooperation
1.           With a view to developing
and promoting cooperation with regard to fisheries, in accordance with the
provisions contained in Part III, the Parties undertake to:
a)      collaborate with a view to sustainable
development of the fish resources of the West African region and apply the
precautionary principle when determining the sustainable level of catches and
defining the conditions for access to fish resources that must be observed to
avoid overexploitation of stocks and any negative impact on the environment and
the ecosystem;
b)      promote the improvement of the supply
capacity and competitiveness of fishery products. The European Union therefore
undertakes to help the Member States of the region to meet the needs arising
from the application of sanitary and phytosanitary (SPS) measures and to
develop the regional market for fishery products;
c)      promote investment and access to
funding to increase the productivity of fishery enterprises in the region;
d)      collaborate with a view to the
sustainable management of small-scale fisheries and the preparation and implementation
of a policy for the development of aquaculture in West Africa;
e)      draw up and propose minimum measures
to be observed by vessels, in order to improve the monitoring, control and
surveillance of their activities;
f)       coordinate efforts to enhance the
means for preventing, discouraging and eliminating Illegal, Unreported and
Unregulated Fishing (IUUF) and for taking appropriate measures for this
purpose. In this regard, the Parties undertake to take any necessary measures
to end illegal fishing and prevent its continuation, without prejudice to any
other action they consider appropriate;
g)      establish a vessel monitoring system
(VMS) for all of West Africa, with all the West African States using a
compatible VMS;
h)      in addition to an obligatory compatible
VMS, all of West Africa, together with the European Union Party, undertakes to
develop other arrangements to ensure effective control and surveillance
policies;
i)       lighten traceability and
certification procedures and conditions for fishery products exported from the
region to the market of the European Union;
(j)      improve and reinforce fishery
control, surveillance and monitoring mechanisms and arrangements in order to
combat illegal, unregulated and unreported fishing, including the adoption of
minimum measures to be observed by vessels to permit the monitoring, control
and surveillance of their activities;
(k)     authorise the taking of appropriate
protection measures based on scientific recommendations and after having
consulted the various interested parties, including the European Union, if
there is a danger of the sustainable management of fish and aquatic resources
of the region being compromised; 
(l)      strengthen scientific research into
the state of fish resources in the West African region;
(m)    improve and reinforce the information
system and the system for processing fishery statistics, concerning migratory
species in particular;
(n)     strengthen cooperation in all areas of
common interest with regard to fisheries.
Article 50
Regional
integration
1.           The Parties recognise that
greater integration of the agricultural and food markets and sectors of the
West African States through the progressive elimination of the remaining
barriers and the adoption of an appropriate regulatory framework will help to deepen
the process of regional integration and achieve the objectives referred to in
this Chapter.
2.           According to the
provisions contained in Part III of the West Africa EPA Development Programme,
they shall work on the preparation and implementation of regional policies for
the agricultural and fisheries sectors and increase the efficiency of the
regional markets in those  sectors. 
Article 51 
Exchange
of information and consultation on matters relating to agriculture and
fisheries
1.           The Parties agree to exchange
experience, information and best practices and to consult one another
concerning any area covered by the objectives of this Chapter and relevant to
trade between the Parties.
2.           The Parties agree that
such a dialogue will be especially useful in the following areas in particular:
a)      exchange of information on
agricultural production, consumption and trade and on the respective market
developments for agricultural and fish products;
b)      exchange of information on
agriculture, rural development and fisheries policies, laws and regulations;
c)      discussion of policy and institutional
changes needed to transform the agricultural and fisheries sectors as well as
the formulation and implementation of regional policies on agriculture, food,
rural development and fisheries in pursuit of regional integration;
d)      exchange of views on new technologies
and quality control measures;
e)      exchange
of views for a better understanding and monitoring of private standards in
force in the European Union.
PART
III
COOPERATION
FOR IMPLEMENTATION OF DEVELOPMENT AND ACHIEVEMENT OF THE OBJECTIVES OF THE EPA
Article 52 
Objectives

1.           The Parties undertake,
under this Agreement, to strengthen their cooperation and make a joint
commitment to implement the EPA and achieve its objectives. The European Union
Party undertakes to support the West Africa Party to implement an EPA that is
conducive to development.
2.           The joint commitment by
the Parties is part of the vision for the development of the West African
region and shall contribute to the achievement of the priorities laid down in
Part I of this Agreement. The Parties therefore agree that improving access to
the market of the European Union is not a sufficient condition for bringing
about the profitable insertion of the West African region into world trade.
They therefore undertake to take effective measures that should contribute to
the establishment in the West African region of a solid, competitive and
diversified economic base, the deepening of its economic integration and its adaptation
to the new context created by this Agreement in order to benefit from the
economic partnership.
Article 53 
Principles
1.           The Parties agree to
implement cooperation intended to back up, through technical and financial
support, the efforts of West Africa to meet the commitments made under this
Agreement. The cooperation is also intended to help the West African region to
lift the constraints that are undermining efforts to diversify and increase its
output, in order to increase intra-regional trade and benefit from the opening
up of the European market. They undertake to implement the EPA Development
Programme (PAPED) in order to ensure the achievement of the objectives of the
Agreement. To this end, the provisions of the Cotonou Agreement concerning
economic and regional cooperation and integration shall be implemented with a
view to maximising the benefits of this Agreement.
2.           The Parties undertake to
ensure consistency between development cooperation and the international
commitments of the Parties with regard to sustainable development and regional
development strategies.
3.           The new trade system
established by this Agreement and the commitments made with regard to
development cooperation shall complement one another and both together
contribute to the development aspect of the Agreement. Under Article 2(4) of
this Agreement, the new trade system shall be based on reciprocity, take
account of the difference in the level of development and introduce special and
differential treatment and progressive asymmetric liberalisation for West Africa.
4.           The Parties also agree
that the provisions of this Part cannot be interpreted as preventing the West
Africa Party from pursuing its growth and development objectives, implementing
its policies and achieving its regional integration.
Article 54 
Financing
arrangements
1.           The European Union
undertakes to support the actions and projects linked to the development aspect
of the Agreement. European Union funding[2]
regarding development cooperation between West Africa and the European Union to
support the implementation of this Agreement shall be provided through:
a)      appropriate rules and procedures
provided for by the Cotonou Agreement, in particular the programming procedures
of the European Development Fund;
b)      relevant instruments financed by the
General Budget of the European Union;
c)      other financial arrangements to be
created in the event of the expiry of the Cotonou Agreement.
2.           The Member States of the
European Union collectively undertake to support, by means of their respective
development policies and instruments, including in connection with aid for
trade, development activities for regional economic cooperation and for the
implementation of this Agreement, at both national and regional levels, in
accordance with the principles of effectiveness, coordination and
complementarity of aid.
3.           The European Union and its
 Member States undertake to finance the development aspect of the Agreement for
a period at least corresponding to the time it takes West Africa to liberalise
trade under this Agreement, in accordance with the financial instruments, the
legal provisions of the Parties and the principles laid down in Article 2 of
this Agreement.
4.           The European Union and its
 Member States undertake to assist West Africa in raising additional funding
for the development aspect of the Agreement from other donors.
Article 55 
EPA
Development Programme
To support the autonomous efforts of the
region to ensure its development, the Parties shall make the financial and
technical arrangements necessary for implementation of the EPA Development
Programme (PAPED) and achievement of its objectives, in accordance with the
provisions of Article 54 above, in order to give concrete form to the
development aspect of this Agreement. 
Article 56
The
PAPED objectives
1.           The EPA Development
Programme is part of a long-term vision for the achievement of the development
objectives of the Agreement. Its overall objective is to build a regional
economy that is competitive, harmoniously integrated with the world economy and
stimulates growth and sustainable development. Consistency shall be established
between the PAPED and the aid for trade programme for the West African region
and regional strategies for the regional economic and sectoral development of
this region. 
2.           The specific objective to
be attained by the EPA Development Programme is to enable the West African
region to fully benefit from the opportunities offered by the EPA and to meet
the adjustment costs and face the challenges associated with implementation of
the Agreement.
3.           To this end, the programme
must contribute to:
a)      the achievement of rapid, sustained
economic growth that creates jobs and contributes to sustainable development
and reducing poverty in the West African region;
b)      increasing the diversity and
competitiveness of the economies of the West African region;
c)      increasing the population's output and
income;
d)      deepening the process of regional
integration and increasing intra-regional trade;
e)      increasing the market shares of the
West African region on the European market through such measures as improving
access to the said market;
f)       promoting investment in West Africa,
partnership between the private sectors of the European Union and West Africa and improving the business environment in the West African region.
Article 57 
The
goals of PAPED
The areas for action covered by the EPA
Development Programme are based on five goals:
a)           diversifying and increasing
production capacities;
b)           developing intra-regional trade
and facilitating access to international markets;
c)           improving and reinforcing
national and regional infrastructures linked to trade; 
d)           making essential adjustments and
taking account of other needs linked to trade;
e)           implementation and
monitoring/evaluation of the EPA by the West African region.
Article 58 
PAPED
implementation arrangements
1.           The EPA Development
Programme is subject to a Protocol that is an integral part of the Agreement
and is contained in Annex F. The arrangements for the implementation of this
programme shall be defined in the Protocol. 
2.           The PAPED shall be
implemented through a matrix of activities combined with a financial
assessment, a schedule and indicators for monitoring implementation. The matrix
of activities shall be covered by a financial commitment by the European Union
and its Member States to implement it, in accordance with the provisions of
Article 54 above. 
3.           The PAPED shall be subject
to assessment at intervals agreed between the Parties. The PAPED shall be revised
regularly on the basis of the results of its implementation and the impact of
the Agreement. To this end, an arrangement based on jointly defined indicators
shall make it possible to continuously monitor implementation of the programme
and assess its impact. 
4.           As part of the joint
assessment referred to in paragraph 3, the Parties shall look for synergies
between the rate of implementation of the commitments made by the West African
region and the progress made in carrying out the activities and programmes of
the PAPED, in particular the raising of funding for it, and in increasing the
region's competitiveness and production capacities. In accordance with the
provisions of this Agreement, in particular Article 54, the Parties shall take
measures to reinforce these synergies in the Joint Council of the EPA. . .
Article 59
Support
for implementation of the rules 
The Parties agree that the implementation
of trade rules, including the areas of cooperation detailed in the various
chapters of this Agreement, is fundamental to achieving the objectives of this
Agreement. Cooperation in this field shall be organised in accordance with the
arrangements specified in Article 54. 
Article 60 
Taxation
adjustment
1.           The Parties recognise the
challenges that the elimination or substantial reduction of customs duties
provided for in this Agreement can pose for the West African region and they
agree to establish dialogue and cooperation in this field.
2.           In light of the tariff
dismantling schedule adopted by the Parties as part of this Agreement, the
Parties agree to establish in-depth dialogue on fiscal adjustment reforms and
measures in order to reduce the budget deficit and ultimately ensure a balanced
budget for the countries of the West African region.
3.           West Africa undertakes to
establish tax reforms as part of the change in taxation resulting from
liberalisation. The European Union undertakes to help West Africa to implement
these reforms. In view of these reforms, the European Union undertakes to
provide funding to cover the fiscal impact agreed by the Parties for the period
of tariff dismantling.
Article 61 
Instruments
1.           As part of the
implementation of the provisions of Part III of this Agreement, the Parties
agree to establish the following instruments:
a)      the Competitiveness Observatory;
b)      the Regional EPA Fund.
2.           The Competitiveness
Observatory shall be one of the instruments for monitoring and assessing
implementation of the Agreement. It shall have clear monitoring and assessment
indicators for evaluating the impact of the EPA. The indicators shall be
established as soon as the Agreement has been signed.
3.           The Parties recognise the
usefulness of regional financing mechanisms. The Regional EPA Fund shall
be the main financing instrument of the EPA Development Programme. It
shall be a preferred instrument for channelling support from the European Union
and its Member States. 
4.           The Regional EPA Fund
shall be established by and for the region in order to channel funding at
regional and, if necessary, national level and to effectively implement
supporting measures for this Agreement.
5.           The European Union and its
  Member States undertake to channel their support either through financing
mechanisms specific to the region or through those selected by the countries
that are signatories to this Agreement. The mechanisms shall be implemented in
accordance with the principles of aid effectiveness outlined in the Paris
Declaration in order to ensure simple, efficient and rapid implementation. The
Parties may reach agreement on any other financing mechanism or arrangement.
6.           The operating arrangements
for the two instruments referred to in paragraph 1 of this Article shall be
determined by the Joint Council of the EPA.
PART IV
DISPUTE
AVOIDANCE AND SETTLEMENT
CHAPTER 1
OBJECTIVE, SCOPE AND PARTIES
Article 62 
Objective
The objective of this Part of the Agreement
is to establish methods for avoiding and settling any disputes that may arise
between the Parties in order to arrive at a mutually satisfactory solution. 
Article 63 
Scope
1.           This Part applies to any
dispute regarding the interpretation or application of this Agreement, subject
to the provisions of Articles 20 and 21. 
2.           Notwithstanding paragraph
1, the procedure set out in Article 98 of the Cotonou Agreement shall apply in
the event of disputes concerning the financing of development cooperation.
Article 64
The Parties to the dispute
1.           The European Union and its
  Member States are considered to be a single Party for the purposes of
preventing and settling disputes arising from the application of this
Agreement.
2.           ECOWAS, the UEMOA and all
the West African States, including Mauritania, are also considered to be a
single Party for the purpose of preventing and settling disputes arising from
the application of this Agreement.
CHAPTER
2
DISPUTE AVOIDANCE: CONSULTATION AND MEDIATION
Article 65 
Consultation
1.           The Parties shall
endeavour to settle disputes covered by Article 63 by entering into
consultations in good faith in order to reach a mutually satisfactory solution.
2.           Any Party wishing to enter
into consultations shall do so by presenting a request in writing to the other
Party with a copy to the Joint Implementation Committee of the EPA, specifying
the measure in question and the provisions of the Agreement with which, in its
opinion, the measure fails to comply. 
3.           The consultations shall be
initiated within forty (40) days of the date on which the request was
submitted. They shall be considered closed within sixty (60) days of the date
on which the request was submitted unless the two Parties agree to pursue them.
The information exchanged during the consultations shall remain confidential. 
4.           In urgent situations, in
particular those involving perishable or seasonal foodstuffs, the consultations
shall be initiated within fifteen (15) days of the date on which the request
was submitted and considered closed within thirty (30) days of the date on
which the request was submitted.
5.           At all stages in the
avoidance and settlement of disputes, the European Union Party shall devote
special attention to the situation and to the particular concerns and interests
of the States and the West African region.
6.           If the consultations are
not initiated within the time limits specified in paragraph 3 or paragraph 4 or
if the consultations are closed without reaching agreement on a mutually
satisfactory solution, the applicant shall have the option of invoking the
arbitration procedure provided for in this Agreement.
Article 66 
Mediation
1.           If the consultations do
not lead to a mutually satisfactory solution, the Parties may, by amicable
agreement, resort to a mediator. Unless the Parties decide otherwise, the terms
of reference of the mediation shall be as set out in the consultation request.
2.           Unless the Parties to the
dispute agree on a choice of mediator within ten (10) days of the mediation
request being submitted, the Chairperson of the Joint Implementation Committee
of the EPA or his/her delegate, on being requested to do so by either of the
Parties, shall choose by lot a mediator from among the persons on the list
referred to in Article 83 and who are not citizens of the Parties. The
selection shall be made within twenty (20) days of the mediation request being
submitted, in the presence of a representative from each of the Parties. 
3.           The mediator shall convene
a meeting of the Parties at the latest thirty (30) days after being appointed.
The mediator shall receive the submissions of each Party no later than fifteen
(15) days before the meeting and give an opinion no later than forty-five (45)
days after having been selected. 
4.           The mediator’s opinion may
include one or more recommendations on how to resolve the dispute consistent
with the provisions referred to in Article 63. The mediator's opinion shall not
be binding.
5.           The Parties may agree to
modify the time limits referred to in paragraph 3. The mediator may also decide
to modify these time limits at the request of either Party or on his/her own
initiative, depending on the particular difficulties affecting the Party
concerned or the complexities of the case.
6.           The mediation procedures
and in particular the information exchanged and the positions adopted by the
Parties during these procedures shall remain confidential.
CHAPTER 3
DISPUTE
SETTLEMENT PROCEDURES 
Section
I – Arbitration procedure
Article 67 
Initiation
of the arbitration procedure 
1.           Where the Parties do not
succeed in settling their dispute after having recourse to the consultations
provided for in Article 65 or after engaging in the mediation referred to in
Article 66, the applicant may request the establishment of an arbitration
panel.
2.           A request for an
arbitration panel to be formed shall be sent in writing to the respondent and
the Joint Implementation Committee of the EPA. In its request, the applicant
shall describe the specific situation and/or the measure in question and set
out the reasons why the situation and/or measure violates the provisions of
this Agreement.
Article 68
Setting
up an arbitration panel
1.           The arbitration panel
shall be composed of three arbitrators.
2.           Within ten (10) days of
the request for the establishment of an arbitration panel being submitted to
the Joint Implementation Committee of the EPA, the Parties shall consult one
another in order to reach an agreement on the composition of the arbitration
panel. 
3.           In the event that the
Parties are unable to agree on the composition of the arbitration panel within
the time frame laid down in paragraph 2, either Party may request the
Chairperson of the Joint Implementation Committee of the EPA, or his/her
delegate, to select all three members of the panel by lot from the list
established under Article 83: one from among the persons proposed by the
applicant, one from among the persons proposed by the respondent and the third from
among those selected by both Parties to chair the meetings. If the Parties have
agreed on the selection of one or more of the members of the arbitration panel,
the remaining member(s) shall be selected according to the same procedure. 
4.           The Chairperson of the
Joint Implementation Committee of the EPA or his/her delegate shall select the
arbitrators by lot within five (5) days of receiving the request referred to in
paragraph 3 in the presence of a representative of each Party. The time and
date of the selection shall be communicated to the Parties. No failure by
either of the Parties to send their representative following an invitation
shall in any way affect the validity of the selection.
5.           The date on which the
arbitration panel is established shall be the date on which the three
arbitrators are deemed to have been selected. 
6.           The arrangements for
responsibility for the arbitration fees are defined in the procedural rules.
Article 69
Interim report by the arbitration panel
The arbitration panel shall submit to the
Parties an interim report containing both the descriptive sections and its
observations and conclusions, generally within one hundred and twenty (120)
days at the latest from the date on which the panel was established. In the
fifteen (15) days following the presentation of the interim report by the
arbitration panel, each Party shall have the option of submitting remarks in
writing to the panel concerning specific aspects of the interim report.
Article 70
 Arbitration
panel ruling
1.           The arbitration panel
shall transmit its ruling to the Parties and the Joint Implementation Committee
of the EPA at the latest one hundred and fifty (150) days following the
establishment of the arbitration panel. If it considers that this time limit
cannot be respected, the Chairperson of the panel shall inform the Parties and
the Joint Implementation Committee of the EPA in writing, giving reasons for
the delay and stating the date on which the panel plans to conclude its work.
The arbitration ruling should under no circumstances be delivered any later
than one hundred and eighty (180) days from the date on which the arbitration
panel was established.
2.           In urgent situations,
including those involving perishable and seasonal foodstuffs, the panel shall
endeavour to deliver its ruling within seventy-five (75) days of being
established. Under no circumstance shall it take longer than ninety (90) days
from the date of its establishment. The panel may deliver a preliminary ruling
on whether the case is urgent within ten (10) days of being formed.
3.           Each Party may ask an
arbitration panel to recommend ways in which the respondent could achieve
compliance.
Section
II – Achieving compliance
Article 71
Compliance
with the arbitration panel ruling
Each Party shall take all the measures
necessary to comply with the arbitration panel ruling. The Parties shall
endeavour to agree on a time limit for compliance with the ruling. 
Article 72
Reasonable
time limit for compliance
1.           At the latest thirty (30)
days after the Parties have been informed of the panel ruling, the respondent
shall inform the applicant and the Joint Implementation Committee of the EPA in
writing of the time it will need to achieve compliance ("reasonable time
limit").
2.           In the event of a
disagreement between the Parties regarding what constitutes a reasonable time
limit within which to comply with the panel ruling, the applicant shall, within
twenty (20) days of the notification provided for in paragraph 1, send a
written request to the panel asking it to determine such a time limit. Such a
request shall be reported simultaneously to the other Party and the Joint
Implementation Committee of the EPA. The panel shall announce its decision to
the Parties and to the Joint Implementation Committee of the EPA within thirty
(30) days of the request being submitted.
3.           The arbitration panel
shall, in determining the reasonable time limit, take into consideration the
length of time that it would normally take the respondent to adopt comparable
legislative or administrative measures to those identified by the respondent as
being necessary to ensure compliance. Either Party may submit its estimates
concerning the time normally needed to adopt such measures. The panel may also
take account of demonstrable capacity constraints that might affect the
adoption of the necessary measures by the respondent.
4.           Where the arbitration
panel or some of its members are unable to attend further meetings, the
procedures set out in Article 68 shall be applied. The time limit for delivering
a ruling shall be forty-five (45) days from the date on which the request
referred to in paragraph 2 was submitted.
5.           The reasonable time limit
may be extended by mutual agreement between the Parties.
Article 73
Review of measures taken to comply with the arbitration panel ruling
1.           The respondent shall
notify the other Party and the Joint Implementation Committee of the EPA before
expiry of the reasonable time limit of any measures it has taken to comply with
the arbitration ruling.
2.           In the event of a
disagreement between the Parties concerning the compatibility of the measures
notified under paragraph 1 with the provisions of this Agreement, the applicant
may make a written request for a ruling by the panel on the matter. The request
shall indicate the specific measures in question and state why they are
incompatible with the provisions of this Agreement. The panel shall communicate
its ruling within ninety (90) days of the date on which the request was
submitted. In urgent situations, including cases in which perishable and
seasonal foodstuffs are in question, the panel shall deliver its ruling within
forty-five (45) days of the request being submitted.
3.           Where the arbitration
panel or some of its members are unable to attend further meetings, the procedures
set out in Article 68 shall be applied. The time limit for delivering a ruling
shall be one hundred and five (105) days from the date on which the request
referred to in paragraph 2 was submitted.
Article 74
Temporary remedies in the event of non-compliance
1.           If the respondent fails to
report measures it has taken to comply with the arbitration panel ruling before
expiry of the reasonable time limit, or if the arbitration panel rules that the
measures notified under Article 73(1) are not compatible with its obligations
under the provisions of Article 71, the respondent shall, if so requested by
the applicant, submit to the applicant an offer for temporary compensation. 
2.           If the Parties do not
agree on compensation within thirty (30) days of the reasonable time limit or
of the ruling by the arbitration panel referred to in Article 73 that the
compliance measures that have been taken are not compatible with the provisions
referred to in Article 71, the applicant shall be authorised, after having informed
the other Party, to take appropriate measures. In taking such measures,
the applicant shall endeavour to select measures that as little as possible
affect the achievement of the objectives of this Agreement. If applicable, the
temporary measures shall take account of their impact on the economies of the
West African States and should not affect the provision of development aid for
the West African region. 
3.           The European Union Party
shall show moderation in its requests for compensation or when adopting the
appropriate measures in accordance with paragraphs 1 and 2 of this Article and
shall take account of the status of the West African States as developing
countries.
4.           The appropriate measures
or compensation shall be temporary and shall cease to be applied when the
measure recognised as being incompatible has been withdrawn or amended in such
a way as to make it comply with the provisions of Article 71 or when the
Parties agree to terminate the dispute settlement procedure.
Article 75
Examination of the compliance measures following the adoption of
appropriate measures
1.           The respondent shall
inform the other Party and the Joint Implementation Committee of the EPA of the
measures it has taken to comply with the ruling of the arbitration panel and
request that the measures taken by the applicant shall cease to be applied. 
2.           If the Parties do not
reach an agreement on the compatibility of the notified measures with the
provisions of this Agreement within thirty (30) days of the notification being
submitted, the applicant shall make a request in writing for the arbitration
panel to rule on the matter. Such a request shall be reported simultaneously to
the other Party and the Joint Implementation Committee of the EPA. The ruling
of the arbitration panel shall be delivered within forty-five (45) days of
submission of the request and shall be reported to the Parties and the Joint
Implementation Committee of the EPA. If the arbitration panel rules that the
measures taken are not in conformity with the relevant provisions of this
Agreement, it shall consider whether it is appropriate for the applicant to
continue to apply the measures taken. If it considers that the measures are not
in conformity, it shall terminate the application of the measures taken by the
applicant.
3.           Where the arbitration
panel or some of its members are unable to attend further meetings, the
procedures set out in Article 68 shall be applied. The time limit for
delivering a ruling shall be sixty (60) days from the date on which the request
referred to in paragraph 2 was submitted.
Section
III – Common and transitional provisions
Article 76
Mutually
satisfactory solution
The Parties may agree on a solution to a
dispute any time. They shall inform the Joint Implementation Committee of the EPA
of their agreement. The adoption of a mutually satisfactory solution shall
terminate the procedure.
Article 77
Procedural
rules
Procedural rules shall be adopted by the
Joint Implementation Committee of the EPA within three (3) months of it being
set up.
Article 78
General
and technical information
At the request of a Party or on its own
initiative, the arbitration panel may obtain information from any source,
including the Parties concerned by the dispute, if it deems this to be
appropriate for the arbitration proceedings. The panel shall also be authorised
to obtain the opinion of experts if it considers this appropriate. Information
obtained in this manner must be disclosed to each of the Parties and submitted
for their comments.
Article 79
Languages of submission
1.           The common working
languages of the Parties for procedures for the prevention and settlement of
disputes shall be English, French or Portuguese. 
2.           The Parties shall make
their written or oral submissions in one of these three official languages. 
Article 80
Rules of interpretation
The arbitration panel shall interpret the
provisions of this Agreement in accordance with the customary rules of
interpretation of public international law, including those set out in the
Vienna Convention on the Law of Treaties. The rulings of the arbitration panel
shall neither add to nor diminish the rights and obligations set out in this
Agreement.
Article 81
Arbitration panel rulings
1.           The arbitration panel
shall make its rulings by consensus. Where a ruling cannot be made by
consensus, it shall be made by majority vote.
2.           The ruling shall set out
the substantive findings, the applicability of the relevant provisions of this
Agreement and the reasoning underpinning the findings and conclusions reached
by the arbitration panel. The Joint Implementation Committee of the EPA shall
make the arbitration ruling known to the public, unless it decides otherwise. 
3.           The ruling of the
arbitration panel shall expressly state the way in which account has been taken
of the flexibility, including the special and differential treatment, provided
for in this Agreement if it has been invoked by either of the Parties.
4.           Notwithstanding the
provisions of Article 64, the measures taken to comply with the ruling of the
arbitration panel shall specifically apply to the State or States whose
measures have been ruled to be contrary to this Agreement. Consequently, no
State may be made subject to a penalty if no fault can be attached to it for
failure to meet an obligation arising from this Agreement.
Article 82
Transitional
provision
To take account of the special situation of
 West Africa, the Parties agree that, for a transitional period of ten (10)
years following the entry into force of this Agreement, the European Union
Party shall give full preference to consultation and mediation as ways of
settling disputes and shall display moderation in its demands.
CHAPTER 4
GENERAL
PROVISIONS
Article 83
List
of arbitrators
1.           The Joint Implementation
Committee of the EPA shall prepare a list of fifteen (15) arbitrators within
three (3) months at the latest of being set up. . Each Party shall appoint one
third of the arbitrators. The two Parties shall agree on the choice of the
remaining third of arbitrators, who shall not be nationals of either Party and
could be called upon to chair the arbitration panel. The Joint Implementation
Panel of the EPA shall ensure that the said list is always complete and that
the different specialisms of international trade and economic and trade
partnership between the two regions are represented.
2.           The arbitrators shall have
specialised knowledge or experience of law and international trade. They shall
be independent, act individually and not under the instructions of any
organisation or government, shall not be affiliated to the administration of
either Party, and shall observe the Code of Conduct appended to the Procedural
Rules.
Article 84
Links with the WTO obligations
1.           The arbitration bodies set
up under this Agreement shall not be authorised to rule on disputes relating to
the rights and obligations of each Party pursuant to the Agreement establishing
the World Trade Organisation (WTO). 
2.           Recourse to the dispute
settlement provisions of this Agreement shall be without prejudice to any
action in connection with the WTO, including dispute settlement action.
However, when a Party has initiated a dispute settlement procedure with regard
to a given measure either under Article 67(1) of this Agreement or under the
WTO Agreement, it may not initiate a dispute settlement procedure for the same
measure with the other forum before concluding the first procedure. For
the purposes of this paragraph, a Party shall be considered to have initiated a
dispute settlement procedure under the WTO Agreement once it has requested the
establishment of a panel pursuant to Article 6 of the WTO Dispute Settlement
Understanding.
3.           This Agreement cannot
prevent a Party from applying the suspension of obligations authorised by the
WTO Dispute Settlement Body. The WTO Agreement cannot prevent the Parties from
suspending the benefits granted under this Agreement.
Article 85
Time limits 
1.           All the limitation periods
laid down in this Part, including the times by which the arbitration panels
must deliver their rulings, shall be expressed in calendar days from the day
following the act or fact to which it refers. If the last day is a non-working
day, the time limit shall be deemed to fall on the next working day. 
2.           Any time limit provided
for in this Part of the Agreement may be extended by mutual agreement between
the Parties. 
Article 86
Cooperation 
The Parties
agree to cooperate, including financially, in accordance with the provisions
laid down in Part III, with regard to legal aid and in particular with regard
to building up capacities in order to make possible the use by the West Africa
Party of the dispute settlement mechanism provided for in this Agreement.
PART V
GENERAL
EXCEPTIONS
Article 87 
General
exception clause
Subject to the
requirement that such measures are not applied in a manner that would
constitute a means of arbitrary or unjustifiable discrimination between the
Parties where like conditions prevail, or a disguised restriction on trade in
goods or services or on establishment, nothing in this Agreement shall be construed
to prevent the adoption or application by either Party of measures:
a)           necessary to protect public
morals, order or safety;
b)           necessary to protect the life or
health of humans, animals or plants;
c)           necessary to secure compliance
with laws or regulations that are not inconsistent with the provisions of this
Agreement including those relating to:
i)       the prevention of deceptive and
fraudulent practices or to deal with the effects of a default on contractual
payments;
ii)      protection of the privacy of individuals
in relation to the processing and dissemination of personal data and the
protection of confidentiality of individual records and accounts;
iii)     security;
(iv)    customs enforcement; or
(v)     the protection of intellectual
property rights;
d)           relating to the import or export
of gold or silver;
e)           concerning the protection of
national treasures of artistic, historic or archaeological value;
f)            relating to the conservation of
non-renewable natural resources if such measures imply restrictions on domestic
production or consumption of goods, domestic supply or consumption of services
or domestic investors;
g)           relating to the products of
prison labour; 
h)           essential for the acquisition or
distribution of products of which there is a general or local scarcity.
However, these measures should be compatible with the principle that the
Parties are entitled to a fair share of the international supply of the
products in question. All the measures referred to above that are incompatible
with the other provisions of this Agreement shall be eliminated as soon as the
circumstances giving rise to them have ceased to exist.
Article 88 
Security
exceptions
1.           Nothing in this Agreement
shall be construed:
a)      as requiring either Party to furnish
any information, the disclosure of which it considers contrary to its essential
security interests;
b)      as preventing the Parties from taking
any action deemed necessary for the protection of their essential security
interests:
i)       relating to fissile or fissionable
materials or the materials from which they are derived;
ii)      relating to economic activities
carried out directly or indirectly for the purpose of supplying or provisioning
a military establishment;
iii)     connected with the production of or
trade in arms, munitions and war material;
(iv)    relating to government contracts
essential for national security or for national defence purposes;
(v)     taken in time of war or other
emergency in international relations;
c)      as preventing the Parties from taking
any action in order to honour their obligations for the purpose of maintaining
international peace and security. 
2.           The Joint Implementation
Committee of the EPA shall be informed to the fullest extent possible of
measures taken under paragraph 1(b) and (c) and of their termination dates.
Article 89 
Balance
of payments difficulties
1.           Where a Party is in
serious balance of payments and external financial difficulties, or under
threat thereof, it may take or maintain restrictive measures with regard to
trade in goods and in services and with regard to payments and capital
movements, including measures relating to direct investment. 
2.           The Parties shall
endeavour, as far as possible, to avoid the application of the restrictive
measures referred to in paragraph 1.
3.           Restrictive measures adopted
or maintained under this Article shall be non-discriminatory and of limited
duration and shall not go beyond what is necessary to remedy the difficulties
relating to the balance of payments and external financial situation. They
should be in accordance with the conditions established in the WTO Agreements
and consistent with the Articles of Agreement of the International Monetary
Fund, as applicable. 
4.           Any Party that is
maintaining or has taken restrictive measures or is modifying such measures
shall immediately inform the other Parties and as soon as possible submit a
schedule for them to be dismantled. 
5.           Consultation shall be
carried out without delay in the Joint Implementation Committee of the EPA. The
purpose of such consultation shall be to assess the balance of payments
situation of the Party or Parties concerned and the restrictions adopted or
maintained under this Article, taking into account, inter alia, such factors
as: 
a)      the nature and extent of the balance
of payments difficulties and the external financial difficulties;
b)      the external economic and trade
environment; 
c)      alternative corrective measures that
may be available. 
6.           The extent to which
restrictive measures comply with paragraphs 3 and 4 of this Article shall be
examined during the consultation. Findings of statistical or other facts
presented by the International Monetary Fund relating to foreign exchange,
monetary reserves and balance of payments shall be accepted and conclusions
shall be based on the assessment by the International Monetary Fund of the
balance of payments and the external financial situation of the Party in
question.
Article 90 
Taxation
1.           Nothing in this Agreement
or any accommodation or arrangement adopted in connection with it shall be
construed as preventing the Parties from distinguishing, in the application of
the relevant provisions of their fiscal legislation, between taxpayers who are
not in the same situation, in particular with regard to their place of
residence or with regard to the place where their capital is invested.
2.           Nothing in this Agreement
or any accommodation or arrangement adopted under this Agreement shall be
construed as preventing the adoption or enforcement of any measure aimed at
preventing tax fraud or evasion under agreements intended to avoid double
taxation or other tax arrangements or domestic fiscal legislation.
3.           Nothing in this Agreement
shall affect the rights and obligations of the Parties under any tax
convention. In the event of any inconsistency between this Agreement and such a
convention, the convention shall prevail to the extent of the inconsistency.
PART
VI
INSTITUTIONAL
PROVISIONS
Article 91
Joint bodies of the EPA
An institutional
framework has been set up for the supervision and implementation of the
Economic Partnership Agreement between the West Africa Party and the European
Union Party, including the following bodies:
a)           The Joint Council of the West Africa - European Union EPA ;
b)           The Joint Implementation
Committee of the West Africa - European Union EPA;
c)           The Joint West Africa - European
Union Parliamentary Committee;
d)           The Joint West Africa-European
Union Consultative Committee;
Article 92
Joint Council of the West Africa - European Union EPA 
1.           The Joint Council of the West Africa – European Union EPA shall be responsible for supervising the implementation of
this Agreement. It shall meet at ministerial level.
2.           Without prejudice to the
functions of the ACP-EU Council of Ministers as defined in Article 15 of the
Cotonou Agreement, the Joint Council of the West Africa - European Union EPA
shall ensure the operation of the institutional architecture of this Agreement
and its implementation and shall monitor the achievement of its objectives. It
shall also examine any major issue arising within the framework of this
Agreement, as well as any other bilateral, multilateral or international
question of common interest affecting this economic and trade partnership
between the Parties.
3.           The Joint Council of the West Africa – European Union EPA shall also examine the proposals and recommendations of
the Parties with regard to the review of this Agreement in line with the
procedures set out in Article 111. 
4.           The Joint Council of the West Africa – European Union EPA shall meet once every two (2) years. It may also meet in
extraordinary sessions if circumstances so require.
Article 93 
Composition and rules of procedure
1.           The Joint Council of the
West Africa - European Union EPA shall be composed, on the one hand, of Members
of the Council of the European Union and Members of the European Commission
and, on the other hand, of Members of the Ministerial Monitoring Committee of
the West Africa – European Union EPA and the Presidents of the ECOWAS and UEMOA
Commissions.
2.           The Joint Council of the West Africa – European Union EPA shall adopt its rules of procedure;
3.           The Presidency of the
Joint Council of the West Africa – European Union EPA shall be held in turn by
a representative of the European Union Party and by a representative of the
West Africa Party in accordance with the conditions laid down by its rules of
procedure. 
4.           The Joint Council of the West Africa - European Union EPA shall submit periodic reports on the operation of this
Agreement to the Council of Ministers established in accordance with Article 15
of the Cotonou Agreement.
5.           The Members of the Joint
Council of the West Africa – European Union EPA may arrange to be represented
in accordance with the conditions laid down in its rules of procedure.
Article 94 
Decision-making powers and procedures
1.           In order to attain the
objectives of this Agreement, the Joint Council of the West Africa – European
Union EPA shall have the power to take decisions in respect of the matters
covered by the Agreement.
2.           The decisions taken shall
be binding on the Parties, which shall take any measures necessary to apply
them in accordance with their domestic legal systems.
3.           The Joint Council of the West Africa – European Union EPA may also make recommendations.
4.           The Joint Council of the West Africa – European Union EPA shall adopt its decisions and recommendations by mutual
agreement between the Parties.
Article 95 
Joint Implementation Committee of the West Africa– European Union
EPA 
1.           In the performance of its
mission, the Joint Council of the West Africa – European Union EPA shall be
assisted by the Joint Implementation Committee of the EPA, comprising senior
officials or their representatives duly appointed by the Parties. Either Party
may submit to the Joint Implementation Committee of the EPA any question
concerning the application of the Agreement or the pursuit of its objectives.
2.           The Joint Council of the
EPA shall establish and adopt the rules of procedure of the Joint
Implementation Committee of the EPA. The Joint Implementation Committee of the
EPA shall be chaired in turn for one (1) year by a representative of one or
other of the Parties. It shall submit an annual report to the Joint Council of
the West Africa - European Union EPA.
3.           The Joint Implementation
Committee of the EPA shall perform the following functions in particular;
a)      In the area of trade:
i)       ensure the implementation and correct
application of the provisions of the Agreement and examine and recommend
cooperation priorities in this regard;
ii)      supervise the further elaboration of
the provisions of this Agreement and evaluate the results obtained in its
application;;
iii)     take action to avoid disputes and to
resolve disputes that may arise regarding the interpretation or application of
the Agreement, in accordance with the provisions of Part IV;
(iv)    assist the Joint Council of the West Africa - European Union EPA in the performance of its functions;
(v)     monitor the development of regional
integration and economic and trade relations between the Parties;
vi)     monitor and assess the impact of the
implementation of this Agreement on the sustainable development of the Parties;
(vii)   discuss and take action that may
facilitate trade, investment and business opportunities between the Parties;
(viii)  discuss any matters relating to this
Agreement and any issue liable to affect the attainment of its objectives; 
b)      in the area of development:
i)       assist the Joint Council of the West Africa – European Union EPA in the performance of its functions regarding development
cooperation matters falling under this Agreement;
ii)      monitor the implementation of the
cooperation provisions laid down in this Agreement and coordinate such action
with third party donors;
iii)     make recommendations on trade-related
cooperation between the Parties;
(iv)    keep under periodic review the
cooperation priorities set out in this Agreement, and to make recommendations
on the inclusion of new priorities, as appropriate;
(v)     review and discuss cooperation issues
pertaining to regional integration and implementation of this Agreement.
4.           In the performance of its
functions, the Joint Implementation Committee of the EPA may: 
a)      set up and supervise special
committees or bodies to deal with matters falling within its competence, and
determine their composition and duties, and their rules of procedure;    
b)      consider any issues arising from this
Agreement and take appropriate action in the performance of its functions;
c)      take decisions or make recommendations
in the cases provided for in this Agreement or where such implementing power
has been delegated to it by the Joint Council of the West Africa - European
Union EPA. In such cases, the Joint Implementation Committee of the EPA shall
take decisions and make recommendations by mutual agreement between the
Parties. 
5.           The Joint Implementation
Committee of the EPA shall meet once a year to generally examine the
implementation of this Agreement at a date and with an agenda agreed in advance
by the Parties, in each of the regions in turn. The Joint Implementation
Committee of the EPA may, if necessary, meet in extraordinary sessions to
perform the functions provided for in paragraph 3(a) and (b).
Article 96 
Joint West Africa - European Union Parliamentary Committee 
1.           The Joint West Africa - European Union Parliamentary Committee shall provide a framework for
consultation and dialogue between Members of the European Parliament and
Members of the Parliaments of ECOWAS and the UEMOA. It shall meet at intervals
that it shall itself determine. It shall cooperate with the Joint Parliamentary
Assembly referred to in Article 17 of the Cotonou Agreement.
2.           The Joint West Africa -
European Union Parliamentary Committee shall be composed, on the one hand, of
Members of the European Parliament and, on the other hand, by Members of the
regional Parliaments of West Africa. The representatives of the Parties may
attend meetings of the Joint West Africa - European Union Parliamentary
Committee.
3.           The Joint West Africa -
European Union Parliamentary Committee shall adopt its rules of procedure and
inform the Joint Council of the EPA West Africa – European Union of this.
4.           The Joint West Africa -
European Union Parliamentary Committee shall be chaired in turn by a Member of
the European Parliament and by a Member of the Parliaments of ECOWAS and the
UEMOA in accordance with the conditions laid down by its rules of procedure.
5.           The Joint West Africa -
European Union Parliamentary Committee may request the Joint Council of the
West Africa – European Union EPA to supply it with any useful information
concerning the implementation of this Agreement and the Joint Council of the
West Africa – European Union EPA shall supply it with the requested
information.
6.           The Joint West Africa -
European Union Parliamentary Committee shall be kept informed of the decisions
and recommendations of the Joint Council of the West Africa – European Union
EPA .
7.           The Joint West Africa -
European Union Parliamentary Committee may make recommendations for the
attention of the Joint Council of the West Africa – European Union EPA and the
Joint Implementation Committee of the EPA.
Article 97 
Joint West Africa-European Union Consultative Committee
1.           The Joint West
Africa-European Union Consultative Committee is responsible for helping the
Joint Council of the West Africa – European Union EPA promote dialogue and
cooperation between the economic and social partners of the two Parties. Such
dialogue and cooperation shall encompass all economic, social and environmental
aspects of relations between the Parties as they arise in the context of the
implementation of this Agreement.
2.           The Joint Council of the West Africa – European Union EPA shall determine participation in the Joint West
Africa-European Union Consultative Committee, while ensuring wide
representation of all the interested parties. 
3.           The Joint West
Africa-European Union Consultative Committee shall perform its activities in
consultation with the Joint Council of the West Africa – European Union EPA or
on its own initiative and make recommendations for the attention of the Joint
Council of the West Africa – European Union EPA . Representatives of the
Parties shall attend the meetings of the Joint Consultative Committee. 
4.           The Joint West
Africa-European Union Consultative Committee shall adopt its rules of procedure
in agreement with the Joint Council of the West Africa – European Union EPA. It
shall meet at intervals that it shall itself determine.
5.           The Joint West
Africa-European Union Consultative Committee may submit recommendations to the
Joint Council of the West Africa – European Union EPA and the Joint
Implementation Committee of the EPA.
Article 98 
Financing
the operation of the institutional architecture 
The Parties agree to cooperate with a view
to financing the bodies provided for in Article 91 in accordance with the
provisions contained in Part III of this Agreement. The financing terms and
conditions shall be laid down by the rules of procedure of these bodies in
agreement with the Joint Council of the EPA.
PART
VII
FINAL
PROVISIONS
Article 99 
Definition
of the Parties and fulfilment of obligations
1.           The Parties to this
Agreement are the European Union Party and the West Africa Party.
2.           The European Union Party
comprises the European Union and its Member States or the European Union or its
  Member States within their respective areas of competence as derived from the
Treaty on European Union and the Treaty on the Functioning of the European
Union.
3.           The West Africa Party
comprises the Economic Community of West African States (ECOWAS), the West
African Economic and Monetary Union (UEMOA) and their Member States within their respective areas of competence as derived from the ECOWAS and UEMOA
Treaties and Mauritania.
4.           The Parties shall take any
general or specific measures necessary for them to fulfil their obligations and
shall ensure that they comply with the objectives laid down in this Agreement.
Article 100 
Contact
points and exchange of information
1.           In order to facilitate
communication and ensure the effective implementation of this Agreement, the
Parties shall each designate a contact point upon this Agreement's entry into
force. The designation of contact points shall be without prejudice to the
specific designation of competent authorities under specific provisions of this
Agreement.
2.           At the request of either
Party, the contact point of the other Party shall indicate the office or
official responsible for any matter pertaining to the implementation of the
Agreement and provide the support necessary to facilitate communication with
the requesting Party.
3.           At the request of either
Party, and to the extent legally possible, each Party through its contact point
shall provide information and reply promptly to any question from the other
Party relating to an actual or proposed measure that might affect trade between
the Parties.
Article 101 
Transparency
1.           The Parties shall ensure
that any laws, regulations, procedures and administrative rulings of general
application as well as any international commitments relating to any trade
matter covered by this Agreement are promptly published or made publicly
available and brought to the attention of the other Party.
2.           Without prejudice to
specific transparency provisions in this Agreement, the information referred to
under this Article shall be considered to have been provided when the
information has been communicated by appropriate notification to the WTO or
when the information has been distributed on the official, public and fee-free
website of the Party concerned.
Article 102 
Confidentiality
Nothing in this
Agreement shall require either Party to provide confidential information, the
disclosure of which would impede law enforcement or otherwise be contrary to
the public interest or that would prejudice legitimate commercial interests of
particular enterprises, public or private, except where its disclosure is
necessary in connection with a dispute settlement proceeding under Part IV of
this Agreement. Where such disclosure is considered necessary by a panel
established under Article 68, the panel shall ensure that confidentiality is
fully protected.
Article 103 
Regional
preference
1.           Nothing in this Agreement
shall oblige a Party to extend to the other Party of this Agreement any more
favourable treatment than is applied within each of the Parties as part of its
respective regional integration process. 
2.           If more favourable
treatment or any benefit is granted to the European Union or one of its Member
States by a West African State or its economic communities under this Agreement
or vice versa, each signatory to this Agreement shall also immediately and
unconditionally benefit from it. 
3.           The provisions of this
Agreement cannot be interpreted as meaning that the European Union or the West
Africa Party are obliged to mutually grant one another preferential treatment
that would be applicable owing to the European Union or the Economic Community
of West African States and Mauritania being party to a regional economic
integration agreement at the time of entry into force of this Agreement.
Article 104 
Outermost regions of the European Union
1.           Taking account of the
geographical proximity of the outermost regions of the European Union and the
West Africa Party, and in order to strengthen economic and social links between
these regions and the West Africa Party, the Parties shall endeavour to
facilitate cooperation in all the areas covered by this Agreement and
facilitate trade in goods and services, promote investments and encourage
transport and communication links between the outermost regions and the West
Africa Party.
2.           The objectives enunciated
in paragraph 1 shall be pursued, wherever possible, while encouraging the joint
participation of the West African States and the outermost regions in framework
and specific programmes of the European Union in areas covered by this
Agreement. 
3.           The European Union Party
shall endeavour to ensure coordination between the different financial
instruments of the European Union's cohesion and development policies in order
to promote cooperation between the West Africa Party and the outermost regions
of the European Union in the areas covered by this Agreement.
4.           Nothing in this Agreement
shall prevent the European Union Party from applying existing measures aimed at
addressing the structural social and economic situation of the outermost
regions pursuant to Article 349 of the Treaty on the Functioning of the
European Union.
Article 105 
Relationships with other agreements
1.           Nothing in this Agreement
may be interpreted as preventing the taking by the European Union Party or any
of the West African States of any measure deemed appropriate concerning this
Agreement in accordance with the relevant provisions of the Cotonou Agreement. 
2.           The Parties agree that
nothing in this Agreement requires them to act in a manner inconsistent with
their obligations in connection with the WTO.
Article 106
Rendez-vous clause
1.           The Parties agree to
continue negotiations in order to arrive at a full regional Agreement.
2.           Without prejudice to the
following topics and without prejudging the results of these negotiations, the
Parties mutually undertake to enter into discussions concerning:
a)      services;
b)      intellectual property and innovation,
including traditional knowledge and genetic resources;
c)      current payments and capital movements;

d)      protection of personal data;
e)      investment; 
f)       competition; 
g)      consumer protection; 
h)      sustainable development; 
i)       public contracts.
3.           For the purposes referred
to in paragraph 1 of this Article, within six (6) months of the conclusion of
this Agreement, the Parties shall reach agreement on a roadmap setting out the
schedule and arrangements for these negotiations. 
Article 107
Ratification and entry into force
1.           This Agreement shall be
ratified or approved by the signatory Parties in accordance with their respective
constitutional rules and procedures. 
2.           This Agreement shall enter
into force on the first day of the first month following the date on which are
lodged the ratification instruments of all the Member States of the European
Union and at least two thirds of the States of the West African region and the
instrument of approval of this Agreement by the European Union.
3.           Pending the entry into
force of the Agreement, West Africa and the European Union shall agree, by
notification, to provisionally apply the Agreement, in whole or in part.
Provisional application shall be notified to the depositary. The Agreement
shall apply on a provisional basis one (1) month after receipt of the final
notice of provisional application.
4.           If, pending the entry into
force of the Agreement, the Parties decide to apply it provisionally, all
references to the date of entry into force shall be deemed to refer to the date
such provisional application takes effect.
5.           Notwithstanding paragraph
3, West Africa and the European Union may take measures to apply the Agreement,
in whole or in part, before provisional application, to the extent feasible.
Article 108 
Depositories
The instruments
of ratification or approval shall be lodged, in the case of the European Union
Party and its Member States, with the General Secretariat of the Council of the
European Union and, in the case of the West African States, with the Commission
of the Economic Community of West African States. The ECOWAS Commission and the
General Secretariat of the Council of the European Union shall immediately
inform the signatory Parties of this.
Article 109
Duration
1.           This Agreement shall be
valid indefinitely.
2.           Either Party may give
written notice to the other of its intention to terminate the Agreement.
3.           Termination shall take
effect six (6) months after notification to the other Party.
Article 110
Territorial
application
This Agreement
shall apply, on the one hand, to the territories in which the Treaty
establishing the European Union is applied and under the conditions laid down
in that Treaty, and, on the other hand, to the West African States. References
in the Agreement to "territory" shall be understood in this sense.
Article 111 
Revision
clause
1.           The Parties agree, as
appropriate and in accordance with the provisions of Article 92, to assess or
review this Agreement every five (5) years from the date of entry into force. 
2.           Twelve (12) months before
the end of each five-year period at the latest, the Parties shall inform one
another of the provisions of the Agreement that they wish to review with a view
to eventual amendment. Ten (10) months before the end of the current five-year
period, the Parties shall enter into negotiations in order to discuss any
amendments to be made to the Agreement. It shall be reviewed in the light of
the experience acquired by the Parties during its implementation.
3.           Notwithstanding this
timing, the Parties may consider reviewing this Agreement as required, in
particular on expiry of the Cotonou Agreement. 
4.           If one Party requests the
review of any provisions of the Agreement, the other Party shall have a period
of two (2) months in which to request the extension of the review to include
other provisions related to those that were the subject of the initial request.
Article 112 
Accession of new Member States to the European Union
1.           The Joint Council of the
West Africa-European Union EPA shall be advised of any request made by a third
State to become a member of the European Union. During the negotiations between
the European Union and the applicant State, the European Union Party shall
provide the West Africa Party with any relevant information and the West Africa
Party shall convey in turn its concerns to the European Union Party so that it
can take them fully into account. Any accession to the European Union shall be
reported by the European Union Party to the West Africa Party.
2.           Any new Member State of the European Union shall become Party to this Agreement from the date of its
accession by means of a clause to that effect in the act of accession. If the
act of accession to the European Union does not provide for such automatic
accession of the EU Member State to this Agreement, the EU Member State
concerned shall accede to it by lodging an act of accession with the General
Secretariat of the Council of the European Union, which shall send a certified
copy of it to the West Africa Party.
3.           The Parties shall review
the effects of the accession of new EU Member States on this Agreement. The
Joint Council of the West Africa - European Union EPA may decide on any
adjustment or transitional measures that may be necessary.
Article 113 
Authentic Texts
This Agreement
is drawn up in duplicate in the Bulgarian, Croatian, Czech, Danish, Dutch,
English, Estonian, Finnish, French, German, Greek, Hungarian, Italian, Latvian,
Lithuanian, Maltese, Polish, Portuguese, Romanian, Slovakian, Slovenian,
Spanish and Swedish languages, all texts being equally authentic.
Article 114
Annexes
The Annexes, Protocols
and Declarations shall form an integral part of this Agreement.
SIGNATURES OF THE PARTIES
LIST OF ANNEXES
 Annex A:  || Protocol defining the concept of " originating products " and methods of administrative cooperation 
 Annex B: || Customs duties on products originating in West Africa 
 Annex C: || Customs duties on products originating in the European Union 
 Annex D: || Appendices to Chapter 3 concerning technical barriers to trade, sanitary and phytosanitary measures 
 Annex E: || Protocol on mutual administrative assistance in customs matters 
 Annex F: || Protocol on the EPA Development Programme (PAPED) 
[1]               For the purposes of this Article, agricultural
products shall be those covered by Annex I to the WTO Agreement on Agriculture.
[2]               Not including financing provided by the individual
Member States.
ANNEX A (Part 1)
Protocol defining the concept of 'originating products' and the
methods of administrative cooperation
 CONTENTS || 25. Submission of proof of origin 
   || 26. Importation by instalments 
   || 27. Exemptions from proof of origin 
 TITLE I: General provisions || 28. Information procedure for cumulation purposes 
   || 29. Supporting documents 
 Articles || 30. Preservation of proof of origin and supporting documents 
 1. Definitions || 31. Discrepancies and formal errors 
   || 32. Amounts expressed in euro 
 TITLE II: Definition of the concept of 'originating products' ||   
 TITLE V: Administrative cooperation 
   ||   
 Articles || Articles 
 2. General conditions || 33. Administrative conditions for products to benefit from the Agreement 
 3. Wholly obtained products || 34. Notification of customs authorities 
 4. Sufficiently worked or processed products || 35. Other methods of administrative co-operation 
 5. Insufficient working or processing operations || 36. Verification of proofs of origin 
 6. Working or processing of materials whose import into the European Union is free of duty || 37. Verification of suppliers’ declarations 
 7. Cumulation of origin || 38. Dispute settlement 
 8. Cumulation with other countries benefiting from duty-free quota-free access to the market of the European Union || 39. Penalties 
 9. Unit of qualification || 40. Free zones 
 10. Accessories, spare parts and tools || 41. Derogations 
 11. Sets of assorted articles ||   
 12. Neutral elements || TITLE VI: Ceuta and Melilla 
 13. Separation of accounts || Articles 
   || 42. Special conditions 
 TITLE III: Territorial requirements || 43. Special conditions 
   ||   
 Articles || TITLE VII: Final provisions 
 14. Principle of territoriality ||   
 15. Direct transport || Articles 
 16. Exhibitions || 44. Revision and application of rules of origin 
   || 45. Annexes 
 TITLE IV: Proof of origin || 46. Implementation of the Protocol 
   || 47. Transitional provision for goods in transit or storage 
 Articles ||   
 17. General conditions 18. Procedure for the issue of a movement certificate EUR.1 ||   
 19. Movement certificates EUR.1 issued retrospectively 20. Issue of a duplicate movement certificate EUR.1 ||   
 21. Issue of movement certificates EUR.1 on the basis of a proof of origin issued or made out previously ||   
 22. Conditions for making out an invoice declaration ||   
 23. Approved exporter ||   
 24. Validity of proof of origin ||   
 CONTENTS 
 ANNEXES 
 ANNEX I: Introductory notes to the list in Annex II 
 ANNEX II: List of working or processing required to be carried out on non-originating materials in order for the product manufactured to obtain originating status 
 ANNEX II(a): Derogations from the list of working or processing required to be carried out on non-originating materials in order that the product manufactured can obtain originating status 
 ANNEX III: Form for movement certificate 
 ANNEX IV: Invoice declaration 
 ANNEX V A: Supplier's declaration for products having preferential origin status 
 ANNEX V B: Supplier's declaration for products not having preferential origin status 
 ANNEX VI: Information document 
 ANNEX VII: Form for application for a derogation 
 ANNEX VIII: Overseas Countries and Territories 
 ANNEX IX: Products referred to in Article 7(4) 
 JOINT DECLARATION concerning the Principality of Andorra 
 JOINT DECLARATION concerning the Republic of San Marino 
TITLE I
GENERAL PROVISIONS
Article 1 
Definitions
For the purpose of this Protocol, 
a)           ‘manufacture’ means any kind of
working or processing including assembly or specific operations; 
b)           ‘material’ means any ingredient,
raw material, component or part, etc., used in the manufacture of the product; 
c)           ‘product’ means the product being
manufactured, even if it is intended for later use in another manufacturing
operation; 
d)           ‘goods’ means both materials and
products; 
e)           ‘customs value’ means the value
as determined in accordance with the 1994 Agreement on implementation of
Article VII of the General Agreement on Tariffs and Trade (WTO Agreement on
customs valuation); 
f)            'ex-works price' means the price
paid for the product ex works to the manufacturer in the European Union or West
Africa in whose undertaking the last working or processing is carried out,
provided the price includes the value of all the materials used, minus any
internal taxes paid which are, or may be, repaid when the product obtained is
exported; 
g)           'value of materials' means the
customs value at the time of importation of the non-originating materials used,
or, if this is not known and cannot be ascertained, the first ascertainable
price paid for the materials in the European Union or West Africa; 
h)           ‘value of originating materials’
means the value of such materials as defined in (g) applied mutatis mutandis;

i)            'added value' means the ex-works
price minus the customs value of third country materials imported into the
European Union, the ACP States which have at least provisionally applied an EPA
or the Overseas Countries and Territories; if the customs value is not known or
cannot be ascertained, the first ascertainable price paid for the materials in
the European Union or West Africa is taken into account;
j)            ‘chapters’ and ‘headings’ mean
the chapters and the headings (four-digit codes) used in the nomenclature which
makes up the Harmonised Commodity Description and Coding System, referred to in
this Protocol as ‘the Harmonised System’ or ‘HS’; 
k)           ‘classified’ refers to the
classification of a product or material under a particular heading; 
l)            ‘consignment’ means products
which are either sent simultaneously from one exporter to one consignee or
covered by a single transport document covering their shipment from the
exporter to the consignee or, in the absence of such a document, by a single
invoice; 
m)          'territories' means territories,
including territorial waters;
n)           'OCTs' means the Overseas
Countries and Territories as defined in Annex VIII.
TITLE II
DEFINITION OF THE CONCEPT OF
‘ORIGINATING PRODUCTS’
Article 2
General conditions
1.           For the purposes of the
Economic Partnership Agreement between West Africa and the European Union,
referred to hereafter in this Protocol as 'Agreement', the territories of the West
African States shall be considered as one territory, hereafter referred to as 'West Africa'.
2.           For the purposes of the
Agreement the following products shall be considered as originating in the
European Union: 
a)      products wholly obtained in the European
Union within the meaning of Article 3 of this Protocol; 
b)      products obtained in the European
Union incorporating materials which have not been wholly obtained there,
provided that such materials have undergone sufficient working or processing in
the European Union within the meaning of Article 4. 
3.           For the purposes of the
Agreement the following products shall be considered as originating in West Africa: 
a)      products wholly obtained in West Africa within the meaning of Article 3 of this Protocol; 
b)      products obtained in West Africa
incorporating materials which have not been wholly obtained there, provided
that such materials have undergone sufficient working or processing in West
Africa within the meaning of Article 4. 
Article 3
Wholly obtained products
1.           The following shall be
considered as wholly obtained in the West African region or the European Union:

a)      live animals born and raised there;
b)      mineral products extracted from their
soil or from their seabed or ocean floor; 
c)      vegetable products harvested there;
d)      products from live animals raised
there; 
e)      i)       products obtained by
hunting or fishing conducted there; 
ii)      products of aquaculture, including
mariculture, where the animals are raised there from eggs, spawning, larvae or
fry;
f)       products of sea fishing and other
products taken from the sea outside the territorial waters of the European
Union or of a West African State by their vessels; 
g)      products made aboard their factory
ships exclusively from products referred to in (f) above; 
h)      used articles fit only for the
recovery of raw materials;
i)       waste and scrap resulting from
manufacturing operations conducted there; 
j)       products extracted from marine soil
or subsoil outside their territorial waters provided that they have sole rights
to work that soil or subsoil;
k)      goods produced exclusively from the
products specified in (a) to (j). 
2.           The terms ‘their vessels’
and ‘their factory ships’ in paragraph 1(f) and (g) shall apply only
to vessels and factory ships: 
a)      which are registered or recorded in a
Member State of the European Union or a West African State; and
b)      which fly the flag of a Member State
of the European Union or a West African State; and
c)      which meet one of the following
conditions:
i)       they are at least 50 % owned by nationals
of the Member States of the European Union or of the West African States;
or
ii)      they are owned by companies:
–              
which have their head office and their main
place of business in a Member State of the European Union or a West African
State; and
–              
which are at least 50 % owned by one or
more Member States of the European Union or one or more West African States or
by public entities or nationals of one or more of these States; and
d)      whose crew meets the conditions laid
down in paragraph 3.
3.           For the purposes of
Article 3(2)(d), at least 10 % of the crew shall be citizens of West Africa or the European Union. This percentage shall be reviewed by the Special
Committee on Customs and Trade Facilitation every three (3) years or at the
request of the European Union or West Africa, account being taken of the
availability of qualified citizens of West Africa. 
4.           Notwithstanding the
provisions of paragraph 2, upon request of a State or a group of States of
West Africa, vessels chartered or leased by this State or these States shall be
treated as 'their vessels' to undertake fisheries activities in its exclusive
economic zone provided that an offer has been made beforehand to the economic
operators of the European Union and that the implementing arrangements established
beforehand by the Special Committee on Customs and Trade Facilitation are
adhered to. The Special Committee on Customs and Trade Facilitation shall
ensure that the conditions laid down in this paragraph are respected. 
5.           The conditions referred to
in paragraph 2 may be met in various States of West Africa and the States that
come under various economic partnership agreements with which cumulation is
applicable. In these cases, the products shall be considered to originate from
the Flag State. 
Article 4
Sufficiently worked or processed
products
1.           For the purposes of
Article 2, products which are not wholly obtained are considered to be
sufficiently worked or processed when the conditions set out in the list in
Annex II are fulfilled. 
2.           For the purposes of
Article 2 and notwithstanding paragraph 1, the products which are listed
in Annex II(a) can be considered to be sufficiently worked or processed when
the conditions set out in that Annex are fulfilled. For a period of five (5)
years from the date when the Agreement enters into force, Annex II(a) shall
apply only to exports from West Africa, without prejudice to the provisions of
Article 44(2).
3.           The conditions referred to
in paragraphs 1 and 2 indicate, for all products covered by this Agreement, the
working or processing which must be carried out on non-originating materials
used in manufacturing and apply only in relation to such materials. It follows
that if a product which has acquired originating status by fulfilling the
conditions set out in one of the lists is used in the manufacture of another
product, the conditions applicable to the product in which it is incorporated
do not apply to it, and no account shall be taken of the non-originating
materials which may have been used in its manufacture. 
4.           Notwithstanding paragraphs
1 and 2, non-originating materials which, in accordance with the conditions set
out in Annex II and Annex II(a) should not be used in the manufacture
of a given product may nevertheless be used, provided that: 
a)      their total value does not exceed 10
per cent of the ex-works price of the product for products from the European
Union, and 15 per cent of the ex-works price of the product for products from West Africa;
b)      none of the percentages given in the
list for the maximum value of non-originating materials are exceeded through
the application of this paragraph.
5.           The provisions of
paragraph 4 shall not apply to products of Chapters 50 to 63 of the Harmonised
System.
6.           Paragraphs 1 to 5
shall apply subject to the provisions of Article 5.
Article 5
Insufficient working or processing
operations
1.           The following operations
shall be considered as insufficient working or processing to confer the status
of originating products, whether or not the requirements of Article 4 are
satisfied:
a)      preserving operations to ensure that
the products remain in good condition during transport and storage;
b)      simple operations consisting of the
removal of dust, sifting or screening, sorting, classifying, matching
(including the making-up of sets of articles), washing, cleaning, painting,
polishing, cutting up;
c)      removal of oxide, oil, paint or other
coverings;
d)      i)       changes of packaging
and breaking up and assembly of packages;
ii)      Simple placing in bottles, flasks,
cans, bags, cases, boxes, fixing on cards or boards, etc., and all other
simple packaging operations;
e)      affixing marks, labels, logos and
other like distinguishing signs on products or their packaging;
f)       simple mixing of products, whether or
not of different kinds; mixing of sugar with any material;
g)      simple assembly of parts to constitute
a complete product; 
h)      simple disassembly of products into
parts;
i)       ironing or pressing of textiles;
j)       husking, partial or total bleaching,
polishing, and glazing of cereals and rice;
k)      operations to colour or flavour sugar
or form sugar lumps; partial or total milling of crystal sugar;
l)       peeling, stoning and shelling, of
fruits, nuts and vegetables;
m)     sharpening, simple grinding or simple
cutting;
n)      a combination of two or more operations
specified in subparagraphs (a) to (m);
o)      slaughter of animals.
2.           All operations carried out
either in the European Union or in West Africa on a given product shall be
considered together when determining whether the working or processing
undergone by that product is to be regarded as insufficient within the meaning
of paragraph 1.
Article 6
Working or processing of materials whose
import into the European Union is free of duty
1.           Without prejudice to the
provisions of Article 2, non-originating materials which at importation to
the European Union are free of customs duties by means of application of
conventional rates of the most-favoured nation tariff in accordance with its
Common Customs Tariff[1]
shall be considered as materials originating in a West African State when
incorporated into a product obtained there, provided that they have undergone
working or processing there which goes beyond the operations referred to in
Article 5(1). 
2.           Movement certificates
EUR.1 (in Box 7) or invoice declarations issued by application of paragraph 1
shall bear one of the following entries: 
–              
'Application of art. 6.1 of Protocol 1 to the
WA-EU EPA'; 
–              
'Application de l’art. 6.1 du protocole n° 1 de l'APE AO-UE'.
–              
'Aplicação do artigo 6.1 do Protocolo 1 do APE
AO-UE'.
3.           The EU shall notify yearly
to the Special Committee on Customs and Trade Facilitation the list of
materials to which the provisions of this Article shall apply. After
notification, the list shall be published by the European Commission in the Official
Journal of the European Union (C series) and by the West African
States in accordance with their own procedures.
4.           The cumulation provided
for in this Article shall not apply to materials which at importation to the
European Union are subject to antidumping or countervailing duties when
originating from a country which is subject to these antidumping or
countervailing duties.
Article 7
Cumulation of origin
1.           Without prejudice to the
provisions of Article 2, materials originating in one of the Parties, in
other ACP States which have at least provisionally applied an EPA, in the
Republic of South Africa or the OCTs shall be considered as originating in the
other Party when incorporated into a product obtained there, when the working
or processing carried out in that Party goes beyond the operations referred to
in Article 5(1). 
Where the working or processing carried out in
the Party concerned does not go beyond the operations referred to in
Article 5(1) the product obtained shall be considered as originating in
that Party only where the value added there is greater than the value of the
materials used originating in any of the other countries or territories. If
this is not so, the product obtained shall be considered as originating in the
country or territory which accounts for the highest value of originating
materials used in the manufacture of the final product. 
The origin of materials originating in other
ACP States which have at least provisionally applied an EPA and the OCTs shall
be determined in accordance with the rules of origin applicable under the
European Union's preferential arrangements with those countries and in
accordance with Article 28.
2.           Without prejudice to the
provisions of Article 2, working and processing carried out in one of the
Parties, in other ACP States which have at least provisionally applied an EPA
or in the OCTs shall be considered as having been carried out in the other
Party, when the materials undergo subsequent working or processing going beyond
that referred to in Article 5(1).
Where the working or processing carried out in
one of the Parties does not go beyond the operations referred to in
Article 5(1), the product obtained shall be considered as originating in
that Party only where the value added there is greater than the value of the
materials used in any one of these countries or territories. If this is not so,
the product obtained shall be considered as originating in the country or
territory which accounts for the highest value of materials used in the
manufacture of the final product. 
The origin of the final product shall be
determined according to the rules of origin of this Protocol and in accordance
with Article 28.
3.           The cumulation provided
for in paragraphs 1 and 2 may only be applied with respect to other ACP States
which have at least provisionally applied an EPA and the OCTs if:
a)      all the countries or territories
involved in the acquisition of the originating status and the Party of
destination have entered into an arrangement or agreement on administrative cooperation
which ensures correct implementation of this Article and includes a reference
to the use of appropriate proofs of origin; 
b)      West Africa and the European Union
supply each other, through the European Commission and the ECOWAS Commission,
with the details of the administrative cooperation agreements with the other
countries or territories referred to in this Article. The European Commission
shall publish in the Official Journal of the European Union (C series) and the
West African States shall publish according to their own procedures the date on
which the cumulation provided for in this Article may be applied with those
countries and territories listed in this Article which have fulfilled the
necessary requirements.
4.           The cumulation provided
for in this Article may only be applied after 1 October 2015 for the products
listed in Annex IX when the materials used in the manufacture of such products
are originating, or the working or processing is carried out in another ACP State which has at least provisionally applied an EPA.
5.           The cumulation provided
for in this Article shall not apply to materials:
a)      of Harmonised Systems Headings 16.04
and 16.05 originating in the EPA Pacific States by use of Article 6.6 of Protocol
II of the Interim Partnership Agreement between the European Community, on the
one part, and the Pacific States, on the other part[2]; 
b)      of Harmonised System Headings 16.04
and 16.05 originating in the Pacific States by use of any future provision of a
comprehensive Economic Partnership Agreement between the European Union and Pacific ACP   States;
c)      originating in the Republic of South Africa which may not be imported directly into the EU duty-free and
quota-free. 
6.           The EU shall notify yearly
to the Special Committee on Customs and Trade Facilitation the list of
materials referred to by the provisions of paragraph 5(c) of this Article.
After notification, this list shall be published by the European Commission in
the Official Journal of the European Union (C series) and by the
West African States in accordance with their own procedures. 
Article 8
Cumulation with other countries benefiting from duty-free quota-free
access to the market of the European Union
1.           Without prejudice to the
provisions of Article 2, materials originating in countries and
territories: 
a)      benefiting from the 'Special
arrangement for least developed countries' of the Scheme of Generalised Tariff
Preferences of the European Union; 
b)      benefiting from duty-free quota-free
access to the market of the European Union under the general provisions of the
Scheme of Generalised Tariff Preferences; 
shall be considered as materials originating in
a West African State when incorporated into a product obtained there. 
It shall not be necessary for these materials
to have undergone sufficient working or processing, provided they have
undergone working or processing going beyond that referred to in
Article 5(1). If the product into which these materials have been
incorporated also includes non-originating materials, it will have to undergo
sufficient working or processing in accordance with Article 4 to be
considered as originating in West Africa.
1.2.        The origin of the materials
from the other countries or territories concerned shall be established in
accordance with the rules of origin applicable under the Scheme of Generalised
Tariff Preferences of the European Union and in accordance with the provisions
of Article 28.
1.3.        The cumulation provided for
in this paragraph shall not apply to materials:
a)      which at importation to the European
Union are subject to antidumping or countervailing duties when originating from
a country which is subject to these antidumping or countervailing duties;
b)      which are included in tariff
subheadings 3302.10 and 3501.10 of the Harmonised System;
c)      which are included in tuna products
classified under Harmonised System Chapter 3 which are covered by the Scheme of
Generalised Tariff Preferences of the European Union; 
d)      in respect of which tariff preferences
are removed (graduation) or suspended (safeguard clause) under the Scheme of
Generalised Tariff Preferences of the European Union.
2.           On the basis of a
notification from a West African State, without prejudice to the provisions of
Article 2 and in compliance with the provisions of paragraphs 2.1, 2.2 and
5, materials originating in countries or territories which are covered by
agreements or arrangements that provide for duty-free quota-free access to the
market of the European Union shall be considered to be materials originating in
a West African State. Such notification shall be sent by the West African State
to the European Union through the European Commission. Cumulation shall apply
as long as the conditions for granting such cumulation are met. It shall not be
necessary for such materials to have undergone sufficient working or
processing, provided they have undergone working or processing going beyond
that referred to in Article 5(1). 
2.1.        The origin of the materials
of the countries or territories concerned shall be determined in accordance
with the rules of origin applicable in the framework of the European Union's
preferential agreements or arrangements with those countries and territories
and in accordance with Article 28.
2.2.        The cumulation provided for
in this paragraph shall not apply to materials:
a)      falling within Harmonised System
Chapters 1 to 24 and the products listed in Annex 1 - paragraph 1.(ii) of the
Agreement on Agriculture belonging to the GATT (WTO) Agreement of 1994;
b)      which at importation to the European
Union are subject to antidumping or countervailing duties when originating from
a country which is subject to these antidumping or countervailing duties;
c)      which, under a free trade agreement
between the European Union and a third country, are subject to trade measures
and safeguard measures or any other measure which prevents such products from
entering the European Union market on a duty-free and quota-free basis.
3.           The European Union shall
notify yearly to the Special Committee on Customs and Trade Facilitation the
list of materials and countries to which the provisions of paragraph 1 shall
apply. After notification, the list shall be published by the European
Commission in the Official Journal of the European Union (C series)
and by the West African States in accordance with their own procedures. West Africa shall notify yearly to the Special Committee on Customs and Trade Facilitation
the materials to which the cumulation provided for in paragraphs 1 and 2 has
been applied.
4.           Movement certificates
EUR.1 (in Box 7) or invoice declarations issued by application of paragraph 1
and 2 shall bear one of the following entries: 
–              
'Application of art. 8.1 or 8.2 of Protocol 1 to
the WA-EU EPA'; 
–              
'Application de l’art. 8.1 ou 8.2 du Protocole n° 1 de l'APE
AO-UE';
–              
'Aplicação do artigo 8.1 ou 8.2 do Protocolo do APE
AO-EU'.
5.           The cumulation provided
for in paragraphs 1 and 2 of this Article may only be applied provided that:
a)      all the countries involved in the
acquisition of the originating status have entered into an arrangement or
agreement on administrative cooperation which ensures correct implementation of
this Article and includes a reference to the use of appropriate proofs of
origin; 
b)      the West African State or States
provide the European Union, through the European Commission, with details of
agreements on administrative cooperation with the other countries or
territories referred to in this Article. The Commission shall publish in the
Official Journal of the European Union (C series) the date on which the
cumulation provided for in this Article may be applied with those countries or
territories listed in this Article which have fulfilled the necessary
requirements.
Article 9
Unit of qualification
1.           The unit of qualification
for the application of the provisions of this Protocol shall be the particular
product which is considered as the basic unit when determining classification
using the nomenclature of the Harmonised System. 
This means that: 
a)      when a product composed of a group or
assembly of articles is classified under the terms of the Harmonised System in
a single heading, the whole constitutes the unit of qualification; 
b)      when a consignment consists of a
number of identical products classified under the same heading of the
Harmonised System, each product must be taken individually when applying the
provisions of this Protocol. 
2.           Where, under General
Rule 5 of the Harmonised System, packaging is included with the product
for classification purposes, it shall be included for the purposes of
determining origin. 
Article 10
Accessories, spare parts and tools
Accessories, spare parts and tools dispatched with a piece of
equipment, machine, apparatus or vehicle, which are part of the normal
equipment and included in the price thereof or which are not separately invoiced,
shall be regarded as one with the piece of equipment, machine, apparatus or
vehicle in question. 
Article 11
Sets of assorted articles
Sets, as defined in General Rule 3 of the Harmonised System,
shall be regarded as originating when all component products are originating.
Nevertheless, when a set is composed of originating and non-originating
products, the set as a whole shall be regarded as originating, provided that
the value of the non-originating products does not exceed 15 percent of the ex-works
price of the set. 
Article 12
Neutral elements
In order to determine whether a product is an originating product,
it shall not be necessary to determine the origin of the following which might
be used in its manufacture: 
a)           energy and fuel; 
b)           plant and equipment; 
c)           machines and tools; 
d)           goods which neither enter into
the final composition of the product nor are intended to do so. 
Article 13
Accounting
segregation
1.           Where considerable cost or
material difficulties arise in keeping separate stocks of originating and
non-originating fungible materials, the customs authorities may, at the written
request of those concerned, authorise the so-called ‘accounting segregation’
method (hereinafter referred to as the method) to be used for managing such stocks.

2.           The method referred to in
paragraph 1 shall also apply to originating and non-originating raw sugar not
containing added flavouring or colouring matter and intended for refining of
subheadings 1701.12, 1701.13 and 1701.14 of the Harmonised System, which is
physically combined or mixed in a West African State or the European Union
before being exported to the European Union and to West African States
respectively.
3.           The method shall ensure
that, at any time, the number of products obtained which could be considered to
originate in West African States or the European Union is the same as would
have been obtained if the stocks had been physically separated. 
4.           The customs authorities
may make the grant of authorisation referred to in paragraphs 1 and 2 subject
to any conditions deemed appropriate.
5.           The method shall be
applied and the application thereof shall be recorded on the basis of the
general accounting principles applicable in the country where the product was
manufactured.
6.           The beneficiary of the
method may issue or apply for proofs of origin, as the case may be, for the
quantity of products which may be considered as originating. At the request of
the customs authorities, the beneficiary shall provide a statement of how the
quantities have been managed.
7.           The customs authorities
shall monitor the use made of the authorisation and may withdraw it whenever
the beneficiary makes improper use of the authorisation in any manner
whatsoever or fails to fulfil any of the other conditions laid down in this
Protocol.
8.           For the purposes of
paragraphs 1 and 2, 'fungible materials' or 'fungible products' shall mean
materials or products which are of the same kind and commercial quality, with
the same technical and physical characteristics, and which cannot be
distinguished from one another in order to establish their origin.
TITLE III
TERRITORIAL REQUIREMENTS 
Article 14
Principle of territoriality
1.           Except as provided for in
Articles 6, 7 and 8 the conditions for acquiring originating status set out in
Title II must be fulfilled without interruption in the West African States or
in the European Union. 
2.           Except as provided for in
Articles 6, 7, and 8 where originating goods exported from West Africa or from
the European Union to another country return, they must be considered as
non-originating, unless it can be demonstrated to the satisfaction of the
customs authorities that: 
a)      the returning goods are the same as
those exported; and 
b)      they have not undergone any operation
beyond that necessary to preserve them in good condition while in that country
or while being exported. 
3.           The acquisition of
originating status in accordance with the conditions set out in Title II
shall not be affected by working or processing done outside the European Union
or West Africa on products exported from the European Union or from West Africa
and subsequently reimported there, provided:
a)      the said products are wholly obtained
in the European Union or in West Africa or have undergone working or processing
there beyond the operations referred to in Article 5 prior to being
exported; and
b)      it can be demonstrated to the
satisfaction of the customs authorities that:
i)       the working or processing outside the
European Union or West Africa was done under the outward processing
arrangements, or similar arrangements;
ii)      the reimported goods have been
obtained by working or processing the exported products; and
(iii)    all costs arising outside West Africa or the European Union, including the value of the materials incorporated there,
do not exceed 10 % of the ex-works price of the end product for which
originating status is claimed. 
4.           For goods that meet the
conditions laid down in paragraph 3, all the costs arising outside West Africa or the European Union, including the value of the materials incorporated there,
shall be considered to be non-originating materials. In that case the
originating status of the goods shall be determined by applying the rules laid
down in Annex II, cumulating the total value of the non-originating materials
used both inside and outside the European Union or West Africa.
5.           The provisions of
paragraphs 3 and 4 shall not apply to products which can be considered
sufficiently worked or processed only if the general tolerance fixed in
Article 4(4) is applied.
6.           The provisions of
paragraphs 3 and 4 shall not apply to products of Chapters 50 to 63 of the
Harmonised System.
Article 15
Direct transport
1.           The preferential treatment
provided for under the Agreement applies only to products, satisfying the requirements
of this Protocol, which are transported directly between West Africa and the
European Union or through the territories of the other countries referred to in
Articles 6, 7 and 8 with which cumulation is applicable. However, products
constituting one single consignment may be transported through other
territories with, should the occasion arise, transhipment or temporary
warehousing in such territories, provided that they remain under the
surveillance of the customs authorities in the country of transit or
warehousing and do not undergo operations other than unloading, reloading or
any operation designed to preserve them in good condition. 
Originating products may be transported by
pipeline across territory other than that of West Africa or the European Union.
2.           Evidence that the
conditions set out in paragraph 1 have been fulfilled shall be supplied to
the customs authorities of the importing country by the production of: 
a)      a single transport document covering
the passage from the exporting country through the country of transit; or 
b)      a certificate issued by the customs
authorities of the country of transit: 
i)       giving an exact description of the
products; 
ii)      stating the dates of unloading and
reloading of the products and, where applicable, the names of the ships, or the
other means of transport used; and 
(iii)    certifying the conditions under which
the products remained in the transit country; or 
c)      failing these, any substantiating
documents. 
Article 16
Exhibitions
1.           Originating products sent
for exhibition in a country or territory other than those referred to in
Articles 6, 7 and 8 with which cumulation is applicable and sold after the
exhibition for importation into the European Union or West Africa shall benefit
on importation from the provisions of the Agreement provided it is shown to the
satisfaction of the customs authorities that: 
a)      an exporter has consigned these
products from West Africa or from the European Union to the country in which
the exhibition is held and has exhibited them there; 
b)      the products have been sold or
otherwise disposed of by that exporter to a person in West Africa or in the
European Union; 
c)      the products have been consigned
during the exhibition or immediately thereafter in the state in which they were
sent for exhibition; and 
d)      the products have not, since they were
consigned for exhibition, been used for any purpose other than demonstration at
the exhibition. 
2.           A proof of origin shall be
issued or made out in accordance with the provisions of Title IV and submitted
to the customs authorities of the importing country in the normal manner. The
name and address of the exhibition shall be indicated thereon. Where necessary,
additional documentary evidence of the conditions under which they have been exhibited
may be required. 
3.           Paragraph 1 shall apply to
any trade, industrial, agricultural or crafts exhibition, fair or similar
public show or display which is not organised for private purposes in shops or
business premises with a view to the sale of foreign products, and during which
the products remain under customs control. 
TITLE IV
PROOF OF ORIGIN
Article 17
General conditions
1.           Products originating in
West Africa shall, on importation into the European Union and products
originating in the European Union shall, on importation into West Africa,
benefit from the provisions of the Agreement upon submission of either: 
a)      a movement certificate EUR.1, a
specimen of which appears in Annex III; or 
b)      in the cases specified in Article 22(1),
a declaration, subsequently referred to as the 'invoice declaration', given by
the exporter on an invoice, a delivery note or any other commercial document
which describes the products concerned in sufficient detail to enable them to
be identified; the text of the invoice declaration appears in Annex IV.
2.           Notwithstanding paragraph
1, originating products within the meaning of this Protocol shall, in the cases
specified in Article 27, benefit from this Agreement without it being
necessary to submit any of the documents referred to above. 
3.           For the purposes of
applying the provisions of this title, exporters shall endeavour to use a
language shared by West Africa and the European Union.
Article 18
Procedure for the issue of a movement
certificate EUR.1
1.           A movement certificate
EUR.1 shall be issued by the customs authorities of the exporting country on
application having been made in writing by the exporter or, under the
exporter's responsibility, by his authorised representative. 
2.           For this purpose, the
exporter or his authorised representative shall fill out both the movement
certificate EUR.1 and the application form, specimens of which appear in Annex
III. These forms shall be completed in accordance with the provisions of this
Protocol. If the forms are handwritten, they shall be completed in ink in
printed characters. The description of the products must be given in the box
reserved for this purpose without leaving any blank lines. Where the box is not
completely filled, a horizontal line shall be drawn below the last line of the
description, the empty space being crossed through. 
3.           The exporter applying for
the issue of a movement certificate EUR.1 shall be prepared to submit at any
time, at the request of the customs authorities of the exporting country where
the movement certificate EUR.1 is issued, all appropriate documents proving the
originating status of the products concerned as well as the fulfilment of the
other requirements of this Protocol. 
4.           A movement certificate
EUR.1 shall be issued by the customs authorities of a Member State of the
European Union or a West African State if the products concerned can be
considered as products originating in the European Union, West Africa or one of
the other countries or territories referred to in Articles 6, 7 and 8 and
fulfil the other requirements of this Protocol. 
5.           The issuing customs
authorities shall take any steps necessary to verify the originating status of
the products and the fulfilment of the other requirements of this Protocol. For
this purpose, they shall have the right to call for any evidence and to carry
out any inspection of the exporter’s accounts or any other check considered
appropriate. The issuing customs authorities shall also ensure that the forms
referred to in paragraph 2 are duly completed. In particular, they shall check
whether the space reserved for the description of the products has been
completed in such a manner as to exclude all possibility of fraudulent
additions. 
6.           The date of issue of the
movement certificate EUR.1 shall be indicated in Box 11 of the
certificate. 
7.           A movement certificate
EUR.1 shall be issued by the customs authorities and made available to the
exporter as soon as actual exportation has been effected or ensured. 
Article 19
Movement certificates EUR.1 issued
retrospectively
1.           Notwithstanding
Article 18(7), a movement certificate EUR.1 may exceptionally be issued
after exportation of the products to which it relates if: 
a)      it was not issued at the time of
exportation because of errors or involuntary omissions or special
circumstances; or 
b)      it is demonstrated to the satisfaction
of the customs authorities that a movement certificate EUR.1 was issued but was
not accepted at importation for technical reasons. 
2.           For the implementation of
paragraph 1, the exporter must indicate in his application the place and date
of exportation of the products to which the movement certificate EUR.1 relates,
and state the reasons for his request. 
3.           The customs authorities
may issue a movement certificate EUR.1 retrospectively only after verifying
that the information supplied in the exporter's application agrees with that in
the corresponding file. 
4.           Movement certificates
EUR.1 issued retrospectively must be endorsed with one of the following
phrases: 
'ISSUED RETROSPECTIVELY'
'DELIVRE A POSTERIORI'
'EMITIDO A POSTERIORI'
5.           The endorsement referred
to in paragraph 4 shall be inserted in the ‘Remarks’ box of the movement
certificate EUR.1. 
Article 20
Issue of a duplicate movement
certificate EUR.1
1.           In the event of the
theft, loss or destruction of a movement certificate EUR.1, the exporter may
apply to the customs authorities which issued it for a duplicate made out on
the basis of the export documents in their possession. 
2.           The duplicate issued in
this way must be endorsed with one of the following: 
'DUPLICATE'
'DUPLICATA'
'SEGUNDA VIA'
3.           The endorsement referred
to in paragraph 2 shall be inserted in the ‘Remarks’ box of the duplicate
movement certificate EUR.1. 
4.           The duplicate, which must
bear the date of issue of the original movement certificate EUR.1, shall take
effect as from that date. 
Article 21
Issue of movement certificates EUR.1 on
the basis of a proof of origin issued or made out previously
When originating products are placed under the control of a customs
office in a West African State or in the European Union, it shall be possible
to replace the original proof of origin by one or more movement certificates
EUR.1 for the purpose of sending all or some of these products elsewhere within
West Africa or within the European Union. The replacement movement
certificate(s) EUR.1 shall be issued by the customs office under whose control
the products are placed and endorsed by the customs authority under whose
control the products are placed. 
Article 22
Conditions for making out an invoice
declaration
1.           An invoice declaration as
referred to in Article 17(1)(b) may be made out: 
a)      by an approved exporter within the
meaning of Article 23; or 
b)      by any exporter for any consignment
consisting of one or more packages containing originating products whose total
value does not exceed EUR 6 000. 
2.           An invoice declaration may
be made out if the products concerned can be considered as products originating
in West Africa, the European Union or in one of the other countries referred to
in Articles 6, 7 and 8 and fulfil the other requirements of this Protocol. 
3.           The exporter making out an
invoice declaration shall be prepared to submit at any time, at the request of
the customs authorities of the exporting country, all appropriate documents
proving the originating status of the products concerned as well as the
fulfilment of the other requirements of this Protocol. 
4.           An invoice declaration
shall be made out by the exporter by typing, stamping or printing on the invoice,
the delivery note or another commercial document, the declaration, the text of
which appears in Annex IV to this Protocol, using one of the linguistic
versions set out in that Annex and in accordance with the provisions of the
domestic law of the exporting country. If the declaration is handwritten, it
shall be written in ink in printed characters. 
5.           Invoice declarations shall
bear the original signature of the exporter in manuscript. However, an approved
exporter within the meaning of Article 23 shall not be required to sign
such declarations provided that he gives the customs authorities of the
exporting country a written undertaking that he accepts full responsibility for
any invoice declaration which identifies him as if it had been signed in manuscript
by him. 
6.           An invoice declaration may
be made out by the exporter when the products to which it relates are exported,
or after exportation on condition that it is presented in the importing country
no longer than two (2) years after the importation of the products to which it
relates. 
Article 23
Approved exporter
1.           The customs authorities of
the exporting country may authorize any exporter who makes frequent shipments
of products under the trade cooperation provisions of the Agreement to make out
invoice declarations irrespective of the value of the products concerned. An
exporter seeking such authorisation must offer to the satisfaction of the
customs authorities all guarantees necessary to verify the originating status
of the products as well as the fulfilment of the other requirements of this
Protocol. 
2.           The customs authorities
may grant the status of approved exporter subject to any conditions which they
consider appropriate. 
3.           The customs authorities
shall grant to the approved exporter a customs authorisation number which shall
appear on the invoice declaration. 
4.           The customs authorities
shall monitor the use of the authorisation by the approved exporter. 
5.           The customs authorities
may withdraw the authorisation at any time. They shall do so where the approved
exporter no longer offers the guarantees referred to in paragraph 1, no
longer fulfils the conditions referred to in paragraph 2 or otherwise
makes an incorrect use of the authorisation. 
Article 24
Validity of proof of origin
1.           A proof of origin shall be
valid for ten (10) months from the date of issue in the exporting country, and
must be submitted within that period to the customs authorities of the
importing country. 
2.           Proofs of origin which are
submitted to the customs authorities of the importing country after the final
date for presentation specified in paragraph 1 may be accepted for the
purpose of applying preferential treatment, where the failure to submit these
documents by the final date set is due to exceptional circumstances. 
3.           In other cases of belated
presentation, the customs authorities of the importing country may accept the
proofs of origin where the products have been submitted before the said final
date. 
Article 25
Submission of proof of origin
Proofs of origin shall be submitted to the customs authorities of
the importing country in accordance with the procedures applicable in that
country. These authorities may require that a proof of origin be translated.
They may also require the import declaration to be accompanied by a statement
from the importer to the effect that the products meet the conditions required
for the implementation of the Agreement. 
Article 26
Importation by instalments
Where, at the request of the importer and on the conditions laid
down by the customs authorities of the importing country, dismantled or
non-assembled products within the meaning of General Rule 2(a) of the
Harmonised System falling within Sections XVI and XVII or headings 73.08
and 94.06 of the Harmonised System are imported by instalments, a single
proof of origin for such products shall be submitted to the customs authorities
upon importation of the first instalment. 
Article 27
Exemptions from proof of origin
1.           Products sent as small
packages from private persons to private persons or forming part of travellers'
personal luggage shall be admitted as originating products without requiring
the submission of a proof of origin, provided that such products are not
imported by way of trade and have been declared as meeting the requirements of
this Protocol and where there is no doubt as to the veracity of such a
declaration. In the case of products sent by post, this declaration can be made
on customs declaration CN22/CN23 or on a sheet of paper annexed to that
document. 
2.           Imports which are
occasional and consist solely of products for the personal use of the
recipients or travellers or their families shall not be considered as imports
by way of trade if it is evident from the nature and quantity of the products
that no commercial purpose is in view. 
3            Furthermore, the total
value of these products shall not exceed EUR 500 in the case of small
packages or EUR 1 200 in the case of products forming part of
travellers' personal luggage. 
Article 28
Information procedure for cumulation
purposes
1.           When Article 7(1) is
applied, the evidence of originating status within the meaning of this
Protocol, of the materials coming from West Africa, from the European Union,
from another ACP State which has at least provisionally applied an EPA or an
OCT shall be given by a movement certificate EUR.1 or by the supplier’s
declaration, a specimen of which appears in Annex V A to this Protocol,
given by the exporter in West Africa or in the European Union from which the
materials came. 
2.           When Article 7(2) is
applied, the evidence of working or processing of the materials coming from
West Africa, from the European Union, from another ACP State which has at least
provisionally applied an EPA or an OCT shall be given by the supplier’s
declaration, a specimen of which appears in Annex V B to this Protocol,
given by the exporter in West Africa or in the European Union from which the
materials came. 
3.           When Article 8(1) is
applied, the documentary proofs of origin applicable shall be determined in
accordance with the rules which apply to GSP countries[3];
4.           When Article 8(2) is
applied, the documentary proofs of origin applicable shall be determined in
accordance with the rules laid down in the relevant arrangements or agreements.
5.           A separate supplier's
declaration shall be issued by the supplier for each consignment of goods on
the commercial invoice relating to that shipment or in an annex to that
invoice, or on a delivery note or other commercial document relating to that
shipment which describes the materials concerned in sufficient detail for them
to be identified. 
6.           The supplier’s declaration
may be issued on a pre-printed form. 
7.           The supplier’s
declarations shall bear the original signature of the supplier in manuscript.
However, where the invoice and the supplier's declaration are issued using
electronic data-processing methods, the supplier's declaration need not be
signed in manuscript provided the responsible official in the supplying company
is identified to the satisfaction of the customs authorities in the State where
the supplier's declaration is issued. Those customs authorities may lay down
conditions for the implementation of this paragraph. 
8.           The supplier’s
declarations shall be submitted to the customs authorities in the exporting country
requested to issue the movement certificate EUR.1.
9.           The supplier issuing a
declaration must be prepared to submit at any time, at the request of the
customs authorities of the country where the declaration is issued, all
appropriate documents proving that the information given on this declaration is
correct.
10.         Supplier’s declarations and
information certificates issued before the date of entry into force of this
Protocol in accordance with Article 26 of Protocol 1 to the Cotonou
Agreement shall remain valid. 
Article 29
Supporting documents
The documents referred to in Articles 18(3) and 22(3) used
for the purpose of proving that products covered by a movement certificate
EUR.1 or an invoice declaration can be considered as products originating in
West Africa, the European Union or one of the other countries or territories
referred to in Articles 6, 7 and 8 and fulfil the other requirements of
this Protocol may consist inter alia of the following: 
a)           direct evidence of the processes
carried out by the exporter or supplier to obtain the goods concerned,
contained for example in his accounts or internal bookkeeping; 
b)           documents proving the originating
status of materials used, issued or made out in West Africa, the European Union
or one of the other countries or territories referred to in Articles 6, 7 and 8
where these documents are used in accordance with domestic law; 
c)           documents proving the working or
processing of materials in West Africa, in the European Union or in one of the
other countries or territories referred to in Articles 6, 7 and 8, issued or
made out in West Africa, in the European Union or in one of the other countries
or territories referred to in Articles 6, 7 and 8 where these documents are
used in accordance with national law; 
d)           movement certificates EUR.1 or
invoice declarations proving the originating status of materials used, issued
or made out in West Africa, in the European Union or in one of the other
countries or territories referred to in Articles 6, 7 and 8 and in accordance
with this Protocol. 
Article 30
Preservation of proof of origin and
supporting documents
1.           The exporter applying for
the issue of a movement certificate EUR.1 shall keep for at least three (3)
years the documents referred to in Article 18(3). 
2.           The exporter making out an
invoice declaration shall keep a copy of this invoice declaration as well as
the documents referred to in Article 22(3) for at least three (3) years. 
3.           The supplier making out a
supplier’s declaration shall keep for at least three (3) years copies of the
declaration and of the invoice, delivery notes or other commercial documents to
which this declaration is annexed as well as the documents referred to in
Article 28(9).
4.           The customs authorities of
the exporting country issuing a movement certificate EUR.1 shall keep for
at least three (3) years the application form referred to in
Article 18(2). 
5.           The customs authorities of
the importing country shall keep for at least three (3) years the movement
certificates EUR.1 and the invoice declarations submitted to them. 
Article 31
Discrepancies and formal errors
1.           The discovery of slight
discrepancies between the statements made in the proof of origin and those made
in the documents submitted to the customs office for the purpose of carrying
out the formalities for importing the products shall not ipso facto render the
proof of origin null and void if it is duly established that this document does
correspond to the products submitted. 
2.           Obvious formal errors such
as typing errors on a proof of origin should not cause this document to be
rejected if these errors are not such as to create doubts concerning the
correctness of the statements made in this document. 
Article 32
Amounts expressed in euro
1.           For the application of the
provisions of Article 22(1)(b) and Article 27(3) in cases where
products are invoiced in a currency other than euro, amounts in the national
currencies of the West African States, the Member States of the European Union
or of the other countries or territories referred to in Articles 6, 7 and
8 equivalent to the amounts expressed in euro shall be fixed annually by each
of the countries concerned.
2.           A consignment shall
benefit from the provisions of Article 22(1)(b) or Article 27(3) by
reference to the currency in which the invoice is drawn up, according to the
amount fixed by the country concerned.
3.           The amounts to be used in
any given national currency shall be the equivalent in that currency of the
amounts expressed in euro as at the first working day of October each year.
These amounts shall be communicated to the European Commission by
15 October at the latest and shall apply from 1 January the following
year. The European Commission shall notify all countries concerned of the
relevant amounts.
4.           A country may round up or
down the amount resulting from the conversion into its national currency of an
amount expressed in euro. The rounded-off amount may not differ from the amount
resulting from the conversion by more than 5 per cent. A country may retain unchanged
its national currency equivalent of an amount expressed in euro if, at the time
of the annual adjustment provided for in paragraph 3, the conversion of that
amount, prior to any rounding-off, results in an increase of less than 15 per
cent in the national currency equivalent. The national currency equivalent may
be retained unchanged if the conversion would result in a decrease in that
equivalent value.
5.           The amounts expressed in
euro shall be reviewed by the Special Committee on Customs and Trade Facilitation
at the request of the European Union or West Africa. When carrying out that
review, the Special Committee on Customs and Trade Facilitation shall consider
the desirability of preserving the effects of the limits concerned in real
terms. For this purpose, it may decide to modify the amounts expressed in euro.
TITLE V
ADMINISTRATIVE COOPERATION
Article 33
Administrative
conditions for products to benefit from the Agreement
Products originating within the meaning of
this Protocol in West Africa or the European Union shall benefit, at the time
of the customs import declaration, from the preferences resulting from the
Agreement only on condition that they were exported on or after the date on
which the exporting country complies with the provisions laid down in Articles
34, 35 and 46.
The parties shall make the notifications
referred to in Article 34.
Article 34
Notification
of customs authorities
1.           The West African States
and the Member States of the European Union shall provide each other, through the
European Commission and the ECOWAS Commission, with the addresses of the
customs authorities responsible for issuing and verifying the movement
certificates EUR.1, invoice declarations and supplier's declarations and
with specimen impressions of stamps used in their customs offices for the issue
of these certificates.
Movement certificates EUR.1 and invoice
declarations or supplier’s declarations shall be accepted for the purpose of
applying preferential treatment from the date this information is received by
the European Commission and the ECOWAS Commission.
2.           The West African States
and the Member States of the European Union shall inform each other immediately
whenever there are any changes to the information referred to in paragraph 1.
3.           The authorities referred
to in paragraph 1 shall act under the authority of the government of the
country concerned. The authorities in charge of control and verification shall
be part of the governmental authorities of the country concerned.
Article 35
Other  methods
of administrative co-operation 
1.           In order to ensure the
proper application of this Protocol, the European Union, West Africa and the
other countries referred to in Article 6, 7 and 8 shall check, through the
competent customs administrations, the authenticity of the movement
certificates EUR.1, the invoice declarations or the supplier’s declarations and
the correctness of the information given in these documents. Moreover, the West African  States and the Member States of the European Union:
a)      shall provide each other with all
necessary administrative cooperation in the event of a request for monitoring
of the proper management and control of the Protocol in the country concerned,
including visits on the spot;
b)      shall check, in accordance with
Article 36, the originating status of the products and the compliance with
the other conditions laid down in this Protocol.
2            The authorities consulted
shall furnish the relevant information concerning the conditions under which
the product has been made, indicating especially the conditions in which the
rules of origin have been respected in West Africa, the European Union and the
other countries referred to in Articles 6, 7 and 8.
Article 36
Verification of proofs of origin
1.           Subsequent verifications
of proofs of origin shall be carried out based on risk analysis and at random
or whenever the customs authorities of the importing country have reasonable
doubts as to the authenticity of such documents, the originating status of the
products concerned or the fulfilment of the other requirements of this
Protocol. 
2.           For the purposes of
implementing the provisions of paragraph 1, the customs authorities of the
importing country shall return the movement certificate EUR.1 and the invoice,
if it has been submitted, the invoice declaration, or a copy of these
documents, to the customs authorities of the exporting country giving, where
appropriate, the reasons for the request for verification. Any documents and
information obtained suggesting that the information given on the proof of
origin is incorrect shall be forwarded in support of the request for
verification. 
3.           The verification shall be
carried out by the customs authorities of the exporting country. For this
purpose, they shall have the right to call for any evidence and to carry out
any inspection of the exporter’s accounts or any other check considered
appropriate. 
4.           If the customs authorities
of the importing country decide to suspend the granting of preferential
treatment to the products concerned while awaiting the results of the
verification, release of the products shall be offered to the importer subject
to any precautionary measures judged necessary. 
5.           The customs authorities
requesting the verification shall be informed of the results of this verification
as soon as possible. These results must indicate clearly whether the documents
are authentic and whether the products concerned can be considered as products
originating in West Africa, in the European Union or in one of the other
countries referred to in Articles 6, 7 and 8 and fulfil the other requirements
of this Protocol. 
6.           If in cases of reasonable
doubt there is no reply within 10 months of the date of the verification
request or if the reply does not contain sufficient information to determine the
authenticity of the document in question or the real origin of the products,
the requesting customs authorities shall, except in exceptional circumstances,
refuse entitlement to the preferences. 
7.           The parties shall refer to
Article 7 of the Protocol on mutual administrative assistance in customs
matters for joint enquiries on proofs of origin. 
Article 37
Verification of supplier’s declarations
1.           Verification of supplier’s
declarations shall be carried out based on risk analysis and at random or whenever
the customs authorities of the country where such declarations have been taken
into account to issue a movement certificate EUR.1 or to make out an invoice
declaration, have reasonable doubts as to the authenticity of the document or
the correctness of the information given in this document. 
2.           The customs authorities to
which a supplier’s declaration is submitted may request the customs authorities
of the State where the declaration was made out to issue an information
certificate, a specimen of which appears in Annex VI to this Protocol.
Alternatively, the certifying authorities to which a supplier’s declaration is
submitted may request the exporter to produce an information certificate issued
by the customs authorities of the State where the declaration was made. 
A copy of the information certificate shall be
preserved by the office which has issued it for at least three (3) years. 
3.           The customs authorities
requesting the verification shall be informed of the results of this
verification as soon as possible. The results must indicate clearly whether the
information given in the supplier’s declaration is correct and make it possible
for them to determine whether and to what extent this supplier’s declaration
could be taken into account for issuing a movement certificate EUR.1 or for
making out an invoice declaration. 
4.           The verification shall be
carried out by the customs authorities of the country where the supplier's
declaration was made out. For this purpose, they shall have the right to call
for any evidence or to carry out any inspection of the supplier’s accounts or
any other check which they consider appropriate in order to verify the
correctness of any supplier’s declaration. 
5.           Any movement certificate
EUR.1 or invoice declaration issued or made out on the basis of an incorrect
supplier's declaration shall be considered null and void. 
Article 38
Dispute settlement
1.           Where disputes arise in
relation to the verification procedures of Articles 36 and 37 which cannot
be settled between the customs authorities requesting a verification and the
customs authorities responsible for carrying out this verification or where
they raise a question as to the interpretation of this Protocol, they shall be
submitted to the Special Committee on Customs and Trade Facilitation. 
2.           In all cases, the
settlement of disputes between the importer and the customs authorities of the
importing country shall take place under the legislation of that country. 
Article 39
Penalties
Penalties shall be imposed on any person who draws up, or causes to
be drawn up, a document which contains incorrect information for the purpose of
obtaining a preferential treatment for products. 
Article 40
Free zones
1.           West Africa and the
European Union shall take all necessary steps to ensure that products traded
under cover of a proof of origin or a supplier’s declaration and which in the
course of transport use a free zone situated in their territory, are not
substituted by other goods and do not undergo handling other than normal operations
designed to prevent their deterioration. 
2.           By way of derogation from
the provisions contained in paragraph 1, when products originating in West
Africa or the European Union are imported into a free zone under cover of a
proof of origin and undergo treatment or processing, the authorities concerned
shall issue a new movement certificate EUR.1 at the exporter's request, if the
treatment or processing undergone is in conformity with the provisions of this
Protocol. 
Article 41
Derogations
1.           Derogations from this
Protocol may be adopted by the Special Committee on Customs and Trade
Facilitation, referred to hereafter in this Article as 'the Committee', when
they are justified by the development of existing industries or the creation of
new industries in West Africa. To this end, either before or when a West African State submits the matter to the Committee, it shall notify the European Union and West Africa of its request for a derogation together with the reasons for the request in
accordance with paragraph 2. The European Union shall respond positively to all
the West African requests which are duly justified in conformity with this
Article and which cannot cause serious damage to an established industry in the
European Union.
2.           In order to facilitate the
examination by the Committee of requests for derogation, the West African State
making the request shall, by means of the form given in Annex VII to this
Protocol, furnish in support of its request the fullest possible information
covering in particular the points listed below:
a)      description of the finished product;
b)      nature and quantity of materials
originating in a third country;
c)      nature and quantity of materials
originating in the West African State or the States or territories mentioned in
Article 7, or of materials that have been processed there;
d)      manufacturing processes;
e)      added value;
f)       number of employees in the enterprise
concerned;
g)      anticipated volume of exports to the
European Union;
h)      other possible sources of supply for
raw materials;
i)       reasons for the duration requested in
the light of efforts made to find new sources of supply;
j)       other observations.
The same rules shall apply to any requests for
extension.
The Committee may modify the form.
3.           The examination of
requests shall in particular take into account:
a)      the level of development or the
geographical situation of the West African State concerned;
b)      cases where the application of the
existing rules of origin would significantly affect the ability of an existing
industry in a West African State to continue its exports to the European Union,
with particular reference to cases where this could lead to cessation of its
activities;
c)      specific cases where it can be clearly
demonstrated that significant investment in an industry could be deterred by
the rules of origin and where a derogation favouring the realisation of an
investment programme would enable these rules to be satisfied by stages.
4.           In every case an
examination shall be made to ascertain whether the rules relating to cumulation
of origin do not provide a solution to the problem.
5.           In addition, when a
request for derogation concerns a least-developed or an island State of West Africa, its examination shall be carried out with a favourable bias having particular
regard to:
a)      the economic and social impact of the
decisions to be taken especially in respect of employment;
b)      the need to apply the derogation for a
period taking into account the particular situation of the West African State
concerned and its difficulties.
6.           In the examination of
requests, special account shall be taken, case by case, of the possibility of
conferring originating status on products which include in their composition
materials originating in neighbouring developing countries, least-developed countries
or developing countries with which one or more West African States have special
relations, provided that administrative co-operation can be established.
7.           The Committee shall take
steps necessary to ensure that a decision is reached as soon as possible and in
any case not later than seventy-five working days after the request is received
by the European Union Co-chairman of the Committee. If the European Union does
not inform the West African States of its position on the request within this
period, the request shall be deemed to have been accepted. 
8.           a)      Derogations shall
be valid for a period, generally of five (5) years, to be determined by the
Committee.
b)      The derogation decision may provide
for renewals without a new decision of the Committee being necessary, provided
that the West African State submits, three (3) months before the end of each
period, proof that it is still unable to meet the conditions of this Protocol
which have been derogated from.
If any objection is made to the extension, the
Committee shall examine it as soon as possible and decide whether to prolong
the derogation. The Committee shall proceed as provided for in paragraph 7. All
necessary measures shall be taken to avoid interruptions in the application of
the derogation.
c)      In the periods referred to in
subparagraphs (a) and (b), the Committee may review the terms for implementing
the derogation should a significant change be found to have taken place in the
substantive factors governing the decision to grant the derogation. On
conclusion of its review the Committee may decide to amend the terms of its
decision as regards the scope of derogation or any other condition previously
laid down.
9.           Notwithstanding paragraphs
1 to 8, automatic derogations concerning canned tuna and tuna loins of HS 16.04
shall only be granted within an annual quota of 4 800 tonnes for canned
tuna and within an annual quota of 1 200 tonnes for tuna loins.
TITLE VI
CEUTA AND
  MELILLA
Article 42
Special conditions
1.           The term 'European Union'
used in this Protocol does not cover Ceuta and Melilla.
2.           Products originating in a
West African State, when imported into Ceuta or Melilla, shall enjoy in all
respects the same customs regime as that which is applied to products
originating in the customs territory of the European Union under
Protocol 2 of the Act of Accession of the Kingdom of Spain and the Portuguese Republic to the European Communities. West Africa shall grant to imports of
products covered by this Agreement and originating in Ceuta and Melilla the same customs regime as that which is granted to products imported from and
originating in the European Union.
3.           For the purpose of the
application of paragraph 2 concerning products originating in Ceuta and Melilla, this Protocol shall apply mutatis mutandis subject to the special
conditions set out in Article 43.
Article 43
Special conditions
1.           Providing they have been
transported directly in accordance with the provisions of Article 15, the
following shall be considered as:
1)      products originating in Ceuta and Melilla:
a)       products wholly obtained in Ceuta and Melilla;
b)      products obtained in Ceuta and Melilla in the manufacture of which products other than those referred to in (a) are used,
provided that:
i)       the said products have undergone
sufficient working or processing within the meaning of Article 4, or that
ii)      those products originate in West
Africa or in the European Union, provided that they have been submitted to
working or processing which goes beyond the operations referred to in Article 5;
2)      products originating in a West African
State:
a)       products wholly obtained in a West
African State;
b)      products obtained in a West African
State, in the manufacture of which products other than those referred to in (a)
are used, provided that:
i)       the said products have undergone
sufficient working or processing within the meaning of Article 4, or that
ii)      those products originate in Ceuta and Melilla or in the European Union, within the meaning of this Protocol, provided
that they have been submitted to working or processing which goes beyond the
operations referred to in Article 5.
2.           Ceuta and Melilla shall be considered as a single territory.
3.           The exporter or his
authorised representative shall enter '....' and 'Ceuta and Melilla' in Box 2 of movement certificates EUR.1 or on invoice declarations. In addition, in the case of
products originating in Ceuta and Melilla, this shall be indicated in Box 4 of movement certificates EUR.1 or on invoice declarations.
4.           The Spanish customs
authorities shall be responsible for the application of this Protocol in Ceuta and Melilla.
TITLE VII
FINAL PROVISIONS
Article 44
Revision and
application of rules of origin
1.           In accordance with the
provisions of Article 92 of the Agreement, the Joint Council of the West Africa-European
Union EPA may, whenever requested by West Africa or the European Union, examine
the application of the provisions of this Protocol and their economic effects
with a view to adapting or amending them, as necessary. The Joint Council of
the West Africa-European Union EPA shall take account, among other factors, of
the impact of technological developments on the rules of origin.
2.           Notwithstanding the
provisions of paragraph 1, this Protocol and its annexes shall be reviewed and,
if appropriate, revised within five (5) years of the date when the Protocol
enters into force, in accordance with the obligations laid down in
Article 6 of the Agreement. This review shall also concern
Annex II(a) with a view to establishing whether it should be renewed.
3.           In accordance with
Article 45 of the Agreement, the Special Committee on Customs and Trade
Facilitation shall monitor the implementation and management of the provisions
of this Protocol and take decisions on the following matters, among others:
a)      cumulation, under the conditions set
out in Article 8;
b)      the derogations from the provisions of
this Protocol, under the conditions set out in Article 41.
Article 45
Annexes
The Annexes to this Protocol shall form an integral part thereof. 
Article 46
Implementation of the Protocol
The European Union and West Africa shall each take the measures
required to implement this Protocol, including:
a)           the necessary national and
regional arrangements required for the implementation and enforcement of the
rules and procedures laid down in this Protocol, in particular the arrangements
necessary for the application of the articles on cumulation;
b)           the creation of the
administrative structures and systems required for proper management and
verification of the origin of products.
Article 47
Transitional provision for goods in
transit or storage
The provisions of the Agreement may be applied to goods which comply
with the provisions of this Protocol and which on the date of entry into force
of this Protocol are either in transit or are in the European Union or in West
Africa in temporary storage in customs warehouses or in free zones, subject to
the submission to the customs authorities of the importing country, within ten
(10) months of the said date, of a movement certificate EUR.1 issued
retrospectively by the customs authorities of the exporting country together
with the documents showing that the goods have been transported directly in
accordance with Article 15.
[1]               Cf. Annex I to Council
Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and
on the Common Customs Tariff and subsequent amending and corresponding legal
acts. 
[2]               Council Decision 729/2009/EC of 13 July 2009.
[3]               See Commission Regulation (EEC) No 2454/93 of 2
July 1993 laying down provisions for the implementation of Council Regulation
(EEC) No 2913/92, establishing the Community Customs Code
ANNEX A (Part 2)
ANNEX I
INTRODUCTORY NOTES TO THE LIST IN ANNEX
II
Note 1
The list sets out the conditions required
for all products to be considered as sufficiently worked or processed within
the meaning of Article 4 of the Protocol.
Note 2
1.           The first two columns in
the list describe the product obtained. The first column gives the heading
number or chapter number used in the Harmonised System and the second column
gives the description of goods used in that system for that heading or chapter.
For each entry in the first two columns, a rule is specified in column 3
or 4. Where, in some cases, the entry in the first column is preceded by
an ‘ex’, this signifies that the rules in column 3 or 4 apply
only to the part of that heading described in column 2.
2.           Where several heading
numbers are grouped together in column 1 or a chapter number is given and
the description of products in column 2 is therefore given in general
terms, the adjacent rules in column 3 or 4 apply to all products which,
under the Harmonised System, are classified in headings of the chapter or in
any of the headings grouped together in column 1.
3.           Where there are different
rules in the list applying to different products within a heading, each indent
contains the description of that part of the heading covered by the adjacent
rules in column 3 or 4.
4.           Where, for an entry in the
first two columns, a rule is specified in both columns 3 and 4, the exporter
may opt to apply either the rule set out in column 3 or that set out in column
4. If no origin rule is given in column 4, the rule set out in column 3 has to
be applied.
Note 3
1.           The provisions of Article
4 of the Protocol concerning products having acquired originating status which
are used in the manufacture of other products apply regardless of whether this
status has been acquired inside the factory where these products are used or in
another factory in the European Union or in the West African States.
Example:
An engine of heading 8407, for which the rule
states that the value of the non-originating materials which may be
incorporated may not exceed 40 per cent of the ex-works price, is made from
‘other alloy steel roughly shaped by forging’ of heading ex 7224.
If this forging has been forged in the European
Union from a non-originating ingot, it has already acquired originating status
by virtue of the rule for heading ex 7224 in the list. The forging
can then count as originating in the value calculation for the engine,
regardless of whether it was produced in the same factory or in another factory
in the European Union. The value of the non-originating ingot is thus not taken
into account when adding up the value of the non-originating materials used.
2.           The rule in the list
represents the minimum amount of working or processing required, and the
carrying out of more working or processing also confers originating status;
conversely, the carrying out of less working or processing cannot confer
originating status. Thus, if a rule provides that non-originating material, at
a certain level of manufacture, may be used, the use of such material at an
earlier stage of manufacture is allowed, and the use of such material at a
later stage is not.
3.           Without prejudice to Note
3.2 where a rule states that ‘materials of any heading’ may be used, materials
of the same heading as the product may also be used, subject, however, to any
specific limitations which may also be contained in the rule. However, the
expression ‘manufacture from materials of any heading, including other
materials of heading ...’ means that only materials classified in the same
heading as the product of a description other than that of the product as given
in column 2 of the list may be used.
4.           When a rule in the list
specifies that a product may be manufactured from more than one material, this
means that one or more materials may be used. It does not require that all be
used.
Example:
The rule for fabrics of headings 5208
to 5212 provides that natural fibres may be used and that chemical
materials, among other materials, may also be used. This does not mean that
both have to be used; it is possible to use one or the other, or both.
5.           Where a rule in the list
specifies that a product must be manufactured from a particular material, the
condition does not prevent the use of other materials which, because of their
inherent nature, cannot satisfy the rule. (See also Note 6.3 below in relation
to textiles).
Example:
The rule for prepared foods of heading 1904,
which specifically excludes the use of cereals and their derivatives, does not
prevent the use of mineral salts, chemicals and other additives which are not
produced from cereals.
However, this does not apply to products which,
although they cannot be manufactured from the particular materials specified in
the list, can be produced from a material of the same nature at an earlier
stage of manufacture.
Example:
In the case of an article of apparel of
ex Chapter 62 made from non-woven materials, if the use of only
non-originating yarn is allowed for this class of article, it is not possible
to start from non-woven cloth – even if non-woven cloths cannot normally be
made from yarn. In such cases, the starting material would normally be at the
stage before yarn – that is, the fibre stage.
6.           Where, in a rule in the
list, two percentages are given for the maximum value of non-originating
materials that can be used, then these percentages may not be added together.
In other words, the maximum value of all the non-originating materials used may
never exceed the higher of the percentages given. Furthermore, the individual
percentages must not be exceeded, in relation to the particular materials to
which they apply.
Note 4
1.           The term ‘natural fibres’
is used in the list to refer to fibres other than artificial or synthetic
fibres. It is restricted to the stages before spinning takes place, including
waste, and, unless otherwise specified, includes fibres which have been carded,
combed or otherwise processed, but not spun.
2.           The term ‘natural fibres’
includes horsehair of heading 0511, silk of headings 5002
and 5003, as well as wool fibres and fine or coarse animal hair of
headings 5101 to 5105, cotton fibres of headings 5201
to 5203, and other vegetable fibres of headings 5301 to 5305.
3.           The terms ‘textile pulp’,
‘chemical materials’ and ‘paper-making materials’ are used in the list to
describe the materials, not classified in Chapters 50 to 63, which can be used
to manufacture artificial, synthetic or paper fibres or yarns.
4.           The term ‘man-made staple
fibres’ is used in the list to refer to synthetic or artificial filament tow,
staple fibres or waste, of headings 5501 to 5507.
Note 5
1.           Where, for a given product
in the list, reference is made to this Note, the conditions set out in column 3
shall not be applied to any basic textile materials used in the manufacture of
this product and which, taken together, represent 10 per cent or less of the
total weight of all the basic textile materials used. (See also Notes 5.3 and
5.4 below.)
2.           However, the tolerance
mentioned in Note 5.1 may be applied only to mixed products which have
been made from two or more basic textile materials.
The following are the basic textile materials:
–              
silk,
–              
wool,
–              
coarse animal hair,
–              
fine animal hair,
–              
horsehair,
–              
cotton,
–              
paper-making materials and paper,
–              
flax,
–              
true hemp,
–              
jute and other textile bast fibres,
–              
sisal and other textile fibres of the genus
Agave,
–              
coconut, abaca, ramie and other vegetable
textile fibres,
–              
synthetic man-made filaments,
–              
artificial man-made filaments,
–              
current-conducting filaments,
–              
synthetic man-made staple fibres of
polypropylene,
–              
synthetic man-made staple fibres of polyester,
–              
synthetic man-made staple fibres of polyamide,
–              
synthetic man-made staple fibres of
polyacrylonitrile,
–              
synthetic man-made staple fibres of polyimide,
–              
synthetic man-made staple fibres of
polytetrafluoroethylene,
–              
synthetic man-made staple fibres of
polyphenylene sulphide,
–              
synthetic man-made staple fibres of polyvinyl
chloride,
–              
other synthetic man-made staple fibres,
–              
artificial man-made staple fibres of viscose,
–              
other artificial man-made staple fibres,
–              
yarn made of polyurethane segmented with
flexible segments of polyether, whether or not gimped,
–              
yarn made of polyurethane segmented with
flexible segments of polyester, whether or not gimped,
–              
products of heading 5605 (metallised yarn)
incorporating strip consisting of a core of aluminium foil or of a core of
plastic film whether or not coated with aluminium powder, of a width not
exceeding 5 mm, sandwiched by means of a transparent or coloured adhesive
between two layers of plastic film,
–              
other products of heading 5605.
Example:
A yarn of heading 5205 made from cotton
fibres of heading 5203 and synthetic staple fibres of heading 5506 is
a mixed yarn. Therefore, non-originating synthetic staple fibres that do not
satisfy the origin rules (which require manufacture from chemical materials or
textile pulp) may be used up to a weight of 10 per cent of the yarn.
Example:
A woollen fabric of heading 5112 made from
woollen yarn of heading 5107 and synthetic yarn of staple fibres of heading
5509 is a mixed fabric. Therefore, synthetic yarn which does not satisfy the
origin rules (which require manufacture from chemical materials or textile
pulp), or woollen yarn which does not satisfy the origin rules (which require
manufacture from natural fibres, not carded or combed or otherwise prepared for
spinning) or a combination of the two may be used, provided that their total
weight does not exceed 10 per cent of the weight of the fabric.
Example:
Tufted textile fabric of heading 5802 made from
cotton yarn of heading 5205 and cotton fabric of heading 5210 is only a mixed
product if the cotton fabric is itself a mixed fabric made from yarns
classified in two separate headings or if the cotton yarns used are themselves
mixtures.
Example:
If the tufted textile fabric concerned had been
made from cotton yarn of heading 5205 and synthetic fabric of heading 5407,
then, obviously, the yarns used are two separate basic textile materials and
the tufted textile fabric is, accordingly, a mixed product.
3.           In the case of products
incorporating ‘yarn made of polyurethane segmented with flexible segments of
polyether, whether or not gimped’ this tolerance is 20 per cent in respect of
the yarn.
4.           In the case of products
incorporating a ‘strip consisting of a core of aluminium foil or of a core of
plastic film whether or not coated with aluminium powder, of a width not
exceeding 5 mm, sandwiched by means of an adhesive between two layers of
plastic film’, this tolerance is 30 per cent in respect of this strip.
Note 6
1.           In the case of those
textile products which are marked in the list by a footnote referring to this
Introductory Note, textile trimmings and accessories which do not satisfy the
rule set out in the list in column 3 for the made-up products concerned may be used
provided that their weight does not exceed 10 per cent of the total weight of
all the textile materials incorporated.
Textile trimmings and accessories are those
classified in Chapters 50 to 63. Linings and interlinings are not to be
regarded as trimmings or accessories.
2.           Any non-textile trimmings
and accessories or other materials used which contain textiles do not have to
satisfy the conditions set out in column 3 even though they fall outside the
scope of Note 3.5.
3.           In accordance with Note
3.5, any non-originating non-textile trimmings and accessories or other
products which do not contain any textiles may, anyway, be used freely where
they cannot be made from the materials listed in column 3.
For example,[1]
if a rule in the list says that for a particular textile item, such as a
blouse, yarn must be used, this does not prevent the use of metal items, such
as buttons, because they cannot be made from textile materials.
4.           Where a percentage rule
applies, the value of trimmings and accessories must be taken into account when
calculating the value of the non-originating materials incorporated.
Note 7
1.           For the purposes of
headings ex 2707, 2713 to 2715, ex 2901, ex 2902 and ex 3403, the ‘specific
processes’ are the following:
(a)     vacuum distillation;
(b)     redistillation by a very thorough
fractionation process ([2]);
(c)     cracking;
(d)     reforming;
(e)     extraction by means of selective
solvents;
(f)     the process comprising all the
following operations: processing with concentrated sulphuric acid, oleum or
sulphuric anhydride; neutralisation with alkaline agents; decolourisation and
purification with naturally active earth, activated earth, activated charcoal
or bauxite;
(g)     polymerisation;
(h)     alkylation;
(i)      isomerisation.
2.           For the purposes of
headings 2710 to 2712, the ‘specific processes’ are the following:
(a)     vacuum distillation;
(b)     redistillation by a very thorough
fractionation process ([3]);
(c)     cracking;
(d)     reforming;
(e)     extraction by means of selective
solvents;
(f)     the process comprising all the following
operations: processing with concentrated sulphuric acid, oleum or sulphuric
anhydride; neutralisation with alkaline agents; decolourisation and
purification with naturally active earth, activated earth, activated charcoal
or bauxite;
(g)     polymerisation;
(h)     alkylation;
(i)      isomerisation;
(j)      in respect of heavy oils of
heading ex 2710 only, desulphurisation with hydrogen, resulting in a
reduction of at least 85 per cent of the sulphur content of the products
processed (ASTM D 1266-59 T method);
(k)     in respect of products of
heading 2710 only, deparaffining by a process other than filtering;
(l)      in respect of heavy oils of heading
ex 2710 only, treatment with hydrogen, at a pressure of more than 20 bar and a
temperature of more than 250 °C, with the use of a catalyst, other than to
effect desulphurisation, when the hydrogen constitutes an active element in a
chemical reaction. The further treatment with hydrogen of lubricating oils of
heading ex 2710 (e.g. hydrofinishing or decolourisation), in order, more
especially, to improve colour or stability shall not, however, be deemed to be
a specific process;
(m)    in respect of fuel oils of
heading ex 2710 only, atmospheric distillation, on condition that
less than 30 per cent of these products distils, by volume, including losses,
at 300 °C, by the ASTM D 86 method;
(n)     in respect of heavy oils other than
gas oils and fuel oils of heading ex 2710 only, treatment by means of
a high-frequency electrical brush-discharge.
3.           For the purposes of
headings ex 2707, 2713 to 2715, ex 2901, ex 2902 and
ex 3403, simple operations, such as cleaning, decanting, desalting, water
separation, filtering, colouring, marking, obtaining a sulphur content as a
result of mixing products with different sulphur contents, or any combination
of these operations or like operations, do not confer origin.
ANNEX II
LIST
OF WORKING OR PROCESSING REQUIRED TO BE CARRIED OUT ON NON-ORIGINATING
MATERIALS IN ORDER FOR THE PRODUCT MANUFACTURED TO OBTAIN ORIGINATING STATUS
The products included in the list may not all be covered by the
Agreement. It is, therefore, necessary to consult the other parts of the
Agreement.
 HS heading   (1) || Description of product   (2) || Working or processing carried out on non-originating materials that confers originating status …………(3)……………………….or…………………………..(4) 
 Chapter 01 || Live animals || All the animals of Chapter 1 used are wholly obtained   ||   
 Chapter 02 || Meat and edible meat offal || Manufacture in which all the materials of Chapters 1 and 2 used are wholly obtained     ||   
 ex Chapter 03 || Fish and crustaceans, molluscs and other aquatic invertebrates   || Manufacture in which all the materials of Chapter 3 used are wholly obtained   ||   
 0304 || Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen || Manufacture in which the value of all the materials of Chapter 3 used does not exceed 15 % of the ex-works price of the product ||   
 0305 || Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets of fish, fit for human consumption || Manufacture in which the value of all the materials of Chapter 3 used does not exceed 15 % of the ex-works price of the product ||   
 0306   || Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; crustaceans, whether in shell or not, smoked, whether or not cooked before or during the smoking process; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine; flours, meals and pellets of crustaceans, fit for human consumption || Manufacture in which the value of all the materials of Chapter 3 used does not exceed 15 % of the ex-works price of the product ||   
  0307   || Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; molluscs, whether in shell or not, smoked, whether or not cooked before or during the smoking process; flours, meals and pellets of molluscs, fit for human consumption || Manufacture in which the value of all the materials of Chapter 3 used does not exceed 15 % of the ex-works price of the product ||   
  0308   || Aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled, frozen, dried, salted or in brine; aquatic invertebrates other than crustaceans and molluscs, smoked, whether or not cooked before or during the smoking process; flours, meals and pellets of aquatic invertebrates other than crustaceans and molluscs, fit for human consumption || Manufacture in which the value of all the materials of Chapter 3 used does not exceed 15 % of the ex-works price of the product ||   
 ex Chapter 04 || Dairy produce; birds’ eggs; natural honey; edible products of animal origin, not elsewhere specified or included; except for:   || Manufacture in which all the materials of Chapter 4 used are wholly obtained   ||   
 0403 || Buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa   || Manufacture in which: - all the materials of Chapter 4 used are wholly obtained; - fruit juice (except that of pineapple, lime or grapefruit) of heading 2009 used is originating; and - the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product   ||   
 ex Chapter 05 || Products of animal origin, not elsewhere specified or included; except for: || Manufacture in which all the materials of Chapter 5 used are wholly obtained   ||   
 ex 0502 || Prepared pigs’, hogs’ or boars’ bristles and hair || Cleaning, disinfecting, sorting and straightening of bristles and hair   ||   
 Chapter 06 || Live trees and other plants, bulbs, roots and the like, cut flowers and ornamental foliage   || Manufacture in which: - all the materials of Chapter 6 used are wholly obtained; - the value of all the materials used does not exceed 50 % of the ex-works price of the product   ||   
 Chapter 07 || Edible vegetables and certain roots and tubers || Manufacture in which all the materials of Chapter 7 used are wholly obtained   ||   
 Chapter 08         || Edible fruit and nuts; peel of citrus fruits or melons   || Manufacture in which: - all the fruit and nuts used are wholly obtained; and - the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product   ||   
 ex Chapter 09 || Coffee, tea, maté and spices; except for: || Manufacture in which all the materials of Chapter 9 used are wholly obtained   ||   
 0901 || Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion   || Manufacture from materials of any heading ||   
 0902 || Tea, whether or not flavoured || Manufacture from materials of any heading   ||   
 ex 0910 || Mixtures of spices || Manufacture from materials of any heading   ||   
 Chapter 10 || Cereals || Manufacture in which all the materials of Chapter 10 used are wholly obtained   ||   
 ex Chapter 11 || Products of the milling industry; malt; starches; inulin; wheat gluten; except for: || Manufacture in which all the cereals, edible vegetables, roots and tubers of heading 0714 or fruit used are wholly obtained   ||   
 ex 1106 || Flour, meal and powder of the dried, shelled leguminous vegetables of heading 0713   || Drying and milling of leguminous vegetables of heading 0708 ||   
 Chapter 12 || Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder   || Manufacture in which all the materials of Chapter 12 used are wholly obtained   ||   
 1301 || Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams)   || Manufacture in which the value of all the materials of heading 1301 used does not exceed 50 % of the ex-works price of the product   ||   
 1302   || Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products:   ||   ||   
   || - Mucilages and thickeners, whether or not modified, derived from vegetable products   || Manufacture from non-modified mucilages and thickeners   ||   
   || - Other   || Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product   ||   
 Chapter 14 || Vegetable plaiting materials; vegetable products not elsewhere specified or included   || Manufacture in which all the materials of Chapter 14 used are wholly obtained ||   
 ex Chapter 15 || Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes; except for:   || Manufacture in which all the materials used are classified within a heading other than that of the product ||   
 1501 || Pig fat (including lard) and poultry fat, other than that of heading 0209 or 1503:   ||   ||   
   || - Fats from bones or waste || Manufacture from materials of any heading, except those of heading 0203, 0206 or 0207 or bones of heading 0506   ||   
   || - Other || Manufacture from meat or edible offal of swine of heading 0203 or 0206 or of meat and edible offal of poultry of heading 0207   ||   
 1502 || Fats of bovine animals, sheep or goats, other than those of heading 1503:   ||   ||   
   || - Fats from bones or waste || Manufacture from materials of any heading, except those of heading 0201, 0202, 0204 or 0206 or bones of heading 0506   ||   
   || - Other || Manufacture in which all the materials of Chapter 2 used are wholly obtained   ||   
 1504 || Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified:   ||   ||   
   || - Solid fractions || Manufacture from materials of any heading, including other materials of heading 1504   ||   
   || - Other || Manufacture in which all the materials of Chapters 2 and 3 used are wholly obtained   ||   
 ex 1505 || Refined lanolin || Manufacture from crude wool grease of heading 1505   ||   
 1506 || Other animal fats and oils and their fractions, whether or not refined, but not chemically modified:   ||   ||   
   || - Solid fractions || Manufacture from materials of any heading, including other materials of heading 1506   ||   
   || - Other || Manufacture in which all the materials of Chapter 2 used are wholly obtained   ||   
 1507 to 1515 || Vegetable oils and their fractions:   ||   ||   
   || Soya, ground nut, palm, copra, palm kernel, babassu, tung and oiticica oil, myrtle wax and Japan wax, fractions of jojoba oil and oils for technical or industrial uses other than the manufacture of foodstuffs for human consumption   || Manufacture in which all the materials used are classified within a heading other than that of the product ||   
   || - Solid fractions, except for that of jojoba oil || Manufacture from other materials of headings 1507 to 1515   ||   
   || - Other || Manufacture in which all the vegetable materials used are wholly obtained   ||   
 1516     || Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared   || Manufacture in which: - all the materials of Chapter 2 used are wholly obtained; - all the vegetable materials used are wholly obtained. However, materials of headings 1507, 1508, 1511 and 1513 may be used   ||   
 1517   || Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading 1516   || Manufacture in which: - all the materials of Chapters 2 and 4 used are wholly obtained; - all the vegetable materials used are wholly obtained. However, materials of headings 1507, 1508, 1511 and 1513 may be used   ||   
 Chapter 16 || Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates || Manufacture from animals of Chapter 1 ||   
 1604 and 1605 || Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs; Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved || Manufacture in which the value of all the materials of Chapter 3 used does not exceed 15 % of the ex-works price of the product ||   
 ex Chapter 17 || Sugars and sugar confectionery; except for: || Manufacture in which all the materials used are classified within a heading other than that of the product   ||   
 ex 1701 || Cane or beet sugar and chemically pure sucrose, in solid form, containing added flavouring or colouring matter || Manufacture in which the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product   ||   
 1702 || Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel:   ||   ||   
   || - Chemically pure maltose and fructose || Manufacture from materials of any heading, including other materials of heading 1702   ||   
   || - Other sugars in solid form, containing added flavouring or colouring matter || Manufacture in which the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product   ||   
   || - Other || Manufacture in which all the materials used are originating   ||   
 ex 1703 || Molasses resulting from the extraction or refining of sugar, containing added flavouring or colouring matter || Manufacture in which the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product   ||   
 1704 || Sugar confectionery (including white chocolate), not containing cocoa   || Manufacture in which: - all the materials used are classified within a heading other than that of the product; - the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product   ||   
 Chapter 18 || Cocoa and cocoa preparations || Manufacture in which: - all the materials used are classified within a heading other than that of the product; - the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product   ||   
 1901 || Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 0401 to 0404, not containing cocoa or containing less than 5 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included:   ||   ||   
   || - Malt extract   || Manufacture from cereals of Chapter 10   ||   
   || - Other   || Manufacture in which: - all the materials used are classified within a heading other than that of the product; - the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product   ||   
 1902 || Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared:   ||   ||   
   || - containing 20 % or less by weight of meat, meat offal, fish, crustaceans or molluscs || Manufacture in which all the cereals and derivatives (except durum wheat and its derivatives) used are wholly obtained   ||   
   || - containing more than 20 % by weight of meat, meat offal, fish, crustaceans or molluscs   || Manufacture in which: - the cereals and derivatives (except durum wheat and its derivatives) used are wholly obtained; and - all the materials of Chapters 2 and 3 used are wholly obtained   ||   
 1903 || Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms   || Manufacture from materials of any heading, except potato starch of heading 1108   ||   
 1904 || Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)), in grain form, or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked, or otherwise prepared, not elsewhere specified or included || Manufacture: - from materials of any heading, except those of heading 1806; - in which all the cereals and flour (except durum wheat and its derivates and Zea indurata maize) used are wholly obtained; and - in which the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product   ||   
 1905 || Bread, pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products   || Manufacture from materials of any heading, except those of Chapter 11             ||   
 ex Chapter 20 || Preparations of vegetables, fruit, nuts or other parts of plants; except for:   || Manufacture in which all the fruit, nuts and vegetables used are wholly obtained   ||   
 ex 2001   || Yams, sweet potatoes and similar edible parts of plants containing 5 % or more by weight of starch, prepared or preserved by vinegar or acetic acid   || Manufacture in which all the materials used are classified within a heading other than that of the product ||   
 ex 2004 and ex 2005   || Potatoes in the form of flour, meal or flakes, prepared or preserved otherwise than by vinegar or acetic acid   || Manufacture in which all the materials used are classified within a heading other than that of the product ||   
 2006 || Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised)   || Manufacture in which the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product ||   
 2007   || Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter   || Manufacture in which: - all the materials used are classified within a heading other than that of the product; - the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product   ||   
 ex 2008 || - Nuts, not containing added sugar or spirit || Manufacture in which the value of the originating nuts and oil seeds of headings 0801, 0802 and 1202 to 1207 used exceeds 60 % of the ex-works price of the product   ||   
   || - Peanut butter; mixtures based on cereals; palm hearts; maize   || Manufacture in which all the materials used are classified within a heading other than that of the product   ||   
   || - Other, except for fruit and nuts cooked otherwise than by steaming or boiling in water, not containing added sugar, frozen   || Manufacture in which: - all the materials used are classified within a heading other than that of the product; - the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product   ||   
 2009     || Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirits, whether or not containing added sugar or other sweetening matter     || Manufacture in which: - all the materials used are classified within a heading other than that of the product; - the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product   ||   
 ex Chapter 21 || Miscellaneous edible preparations; except for: || Manufacture in which all the materials used are classified within a heading other than that of the product   ||   
 2101 || Extracts, essences and concentrates of coffee, tea or maté and preparations with a basis of these products or with a basis of coffee, tea or maté; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof   || Manufacture in which: - all the materials used are classified within a heading other than that of the product; - all the chicory used is wholly obtained   ||   
 2103   || Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard:   ||   ||   
   || - Sauces and preparations therefor; mixed condiments and mixed seasonings || Manufacture in which all the materials used are classified within a heading other than that of the product. However, mustard flour or meal or prepared mustard may be used   ||   
   || - Mustard flour and meal and prepared mustard || Manufacture from materials of any heading   ||   
 ex 2104 || Soups and broths and preparations therefor   || Manufacture from materials of any heading, except prepared or preserved vegetables of headings 2002 to 2005   ||   
 2106 || Food preparations not elsewhere specified or included   || Manufacture in which: - all the materials used are classified within a heading other than that of the product; - the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product   ||   
 ex Chapter 22 || Beverages, spirits and vinegar; except for: || Manufacture in which: - all the materials used are classified within a heading other than that of the product; - all the grapes or any materials derived from grapes used are wholly obtained   ||   
 2202   || Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading 2009   || Manufacture in which: - all the materials used are classified within a heading other than that of the product; - the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product; - all the fruit juice used (except that of pineapple, lime or grapefruit) is originating   ||   
 2207 || Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher; ethyl alcohol and other spirits, denatured, of any strength   || Manufacture: - from materials not classified in headings 2207 or 2208; and - in which all the grapes or materials derived from grapes used are wholly obtained or, if all the other materials used are already originating, arrack may be used up to a limit of 5 % by volume   ||   
 2208 || Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages || Manufacture: - from materials not classified in headings 2207 or 2208; and - in which all the grapes or materials derived from grapes used are wholly obtained or, if all the other materials used are already originating, arrack may be used up to a limit of 5 % by volume   ||   
 ex Chapter 23 || Residues and waste from the food industries; prepared animal fodder; except for: || Manufacture in which all the materials used are classified within a heading other than that of the product   ||   
 ex 2301     || Whale meal; flours, meals and pellets of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption   || Manufacture in which all the materials of Chapters 2 and 3 used are wholly obtained   ||   
 ex 2303 || Residues from the manufacture of starch from maize (excluding concentrated steeping liquors), of a protein content, calculated on the dry product, exceeding 40 % by weight   || Manufacture in which all the maize used is wholly obtained ||   
 ex 2306 || Oil cake and other solid residues resulting from the extraction of olive oil, containing more than 3 % of olive oil   || Manufacture in which all the olives used are wholly obtained ||   
 2309     || Preparations of a kind used in animal feeding   || Manufacture in which: - all the cereals, sugar or molasses, meat or milk used are already originating; and - all the materials of Chapter 3 used are wholly obtained   ||   
 ex Chapter 24 || Tobacco and manufactured tobacco substitutes; except for:   || Manufacture in which all the materials of Chapter 24 used are wholly obtained   ||   
 2402 || Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes   || Manufacture in which at least 70 % by weight of the unmanufactured tobacco or tobacco refuse of heading 2401 used is already originating   ||   
 ex 2403 || Smoking tobacco   || Manufacture in which at least 70 % by weight of the unmanufactured tobacco or tobacco refuse of heading 2401 used is already originating   ||   
 ex Chapter 25   || Salt; sulphur; earths and stone; plastering materials, lime and cement; except for:   || Manufacture in which all the materials used are classified within a heading other than that of the product   ||   
 ex 2504 || Natural crystalline graphite, with enriched carbon content, purified and ground || Enriching of the carbon content, purifying and grinding of crude crystalline graphite   ||   
 ex 2515 || Marble, merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape, of a thickness not exceeding 25 cm   || Cutting, by sawing or otherwise, of marble (even if already sawn) of a thickness exceeding 25 cm ||   
 ex 2516 || Granite, porphyry, basalt, sandstone and other monumental or building stone, merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape, of a thickness not exceeding 25 cm   || Cutting, by sawing or otherwise, of stone (even if already sawn) of a thickness exceeding 25 cm ||   
 ex 2518 || Calcined dolomite || Calcination of dolomite not calcined   ||   
 ex 2519 || Crushed natural magnesium carbonate (magnesite), in hermetically sealed containers, and magnesium oxide, whether or not pure, other than fused magnesia or dead-burned (sintered) magnesia   || Manufacture in which all the materials used are classified within a heading other than that of the product. However, natural magnesium carbonate (magnesite) may be used ||   
 ex 2520 || Plasters specially prepared for dentistry || Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product   ||   
 ex 2524 || Asbestos fibres || Manufacture from asbestos concentrate   ||   
 ex 2525 || Mica powder || Grinding of mica or mica waste   ||   
 ex 2530 || Earth colours, calcined or powdered || Calcination or grinding of earth colours   ||   
 Chapter 26 || Ores, slag and ash || Manufacture in which all the materials used are classified within a heading other than that of the product   ||   
 ex Chapter 27 || Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes; except for: || Manufacture in which all the materials used are classified within a heading other than that of the product   ||   
 ex 2707 || Oils in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents, being oils similar to mineral oils obtained by distillation of high temperature coal tar, of which more than 65 % by volume distils at a temperature of up to 250 °C (including mixtures of petroleum spirit and benzol), for use as power or heating fuels   || Operations of refining and/or one or more specific process(es)[4] or Other operations in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the product ||   
 ex 2709 || Crude oils obtained from bituminous minerals || Destructive distillation of bituminous materials   ||   
 2710 || Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations || Operations of refining and/or one or more specific process(es)[5]   or   Other operations in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the product   ||   
 2711   || Petroleum gases and other gaseous hydrocarbons   || Operations of refining and/or one or more specific process(es)[6]   or   Other operations in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the product   ||   
 2712 || Petroleum jelly; paraffin wax, microcrystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not coloured   || Operations of refining and/or one or more specific process(es)[7]   or   Other operations in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the product   ||   
 2713 || Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals || Operations of refining and/or one or more specific process(es)[8] or Other operations in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the product   ||   
 2714 || Bitumen and asphalt, natural; bituminous or oil-shale and tar sands; asphaltites and asphaltic rocks || Operations of refining and/or one or more specific process(es)[9] or Other operations in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the product   ||   
 2715 || 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) || Operations of refining and/or one or more specific process(es)[10] or Other operations in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the product   ||   
 ex Chapter 28   || Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes; except for: || Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product   || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product 
 ex 2805 || "Mischmetall" || Manufacture by electrolytic or thermal treatment in which the value of all the materials used does not exceed 50 % of the ex-works price of the product   ||   
 ex 2811 || Sulphur trioxide || Manufacture from sulphur dioxide     || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product   
 ex 2833 || Aluminium sulphate || Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product   ||   
 ex 2840   || Sodium perborate || Manufacture from disodium tetraborate pentahydrate     || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product   
 ex 2852       || Mercury compounds of internal ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives || Manufacture from materials of any heading. However, the value of all the materials of heading 2909 used may not exceed 20% of the ex-works price of the product || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product 
   || Mercury compounds of nucleic acids and their salts, whether or not chemically defined; other heterocyclic compounds   || Manufacture from materials of any heading. However, the value of all the materials of headings 2932, 2933 and 2934 used may not exceed 20 % of the ex-works price of the product   || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product 
   || Mercury compounds of diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents whether or not on a backing, other than those of heading 3002 or 3006; certified reference materials   || Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product   ||     
   || Nucleic acids and their salts, whether or not chemically defined; other heterocyclic compounds   || Manufacture from materials of any heading. However, the value of all the materials of headings 2932, 2933 and 2934 used does not exceed 20 % of the ex-works price of the product   || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product 
   || Mercury compounds of chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included   || Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product   ||   
 ex Chapter 29 || Organic chemicals; except for: || Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product   || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product   
 ex 2901 || Acyclic hydrocarbons for use as power or heating fuels || Operations of refining and/or one or more specific process(es)[11] or ||   
   ||   || Other operations in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the product   ||   
 ex 2902 || Cyclanes and cyclenes (other than azulenes), benzene, toluene, xylenes, for use as power or heating fuels   || Operations of refining and/or one or more specific process(es)[12] or Other operations in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the product   ||   
 ex 2905 || Metal alcoholates of alcohols of this heading and of ethanol || Manufacture from materials of any heading, including other materials of heading 2905. However, metal alcoholates of this heading may be used, provided their value does not exceed 20 % of the ex-works price of the product   || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product 
 2915 || Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives   || Manufacture from materials of any heading. However, the value of all the materials of headings 2915 and 2916 used may not exceed 20 % of the ex-works price of the product || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product   
 ex 2932 || Internal ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives         Cyclic acetals and internal hemiacetals and their halogenated, sulphonated, nitrated or nitrosated derivatives   || Manufacture from materials of any heading. However, the value of all the materials of heading 2909 used may not exceed 20% of the ex-works price of the product     Manufacture from materials of any heading || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product       Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product 
 2933 || Heterocyclic compounds with nitrogen hetero-atom(s) only || Manufacture from materials of any heading. However, the value of all the materials of headings 2932 and 2933 used may not exceed 20 % of the ex-works price of the product   || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product 
 2934 || Nucleic acids and their salts; other heterocyclic compounds || Manufacture from materials of any heading. However, the value of all the materials of headings 2932, 2933 and 2934 used may not exceed 20 % of the ex-works price of the product   || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product 
 ex Chapter 30     || Pharmaceutical products; except for: || Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product   ||   
 ex 3002     || Human blood; animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera and other blood fractions and modified immunological products, whether or not obtained by means of biotechnological processes; vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar products:   ||   ||   
   || - Products consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses or unmixed products for these uses, put up in measured doses or in forms or packings for retail sale   || Manufacture from materials of any heading, including other materials of heading 3002. However, materials of the same description as the product may be used, provided their total value does not exceed 20 % of the ex-works price of the product ||   
   || - Other:   ||   ||   
   || -- Human blood || Manufacture from materials of any heading, including other materials of heading 3002. However, materials of the same description as the product may be used, provided their total value does not exceed 20 % of the ex-works price of the product   ||   
   || -- Animal blood prepared for therapeutic or prophylactic uses || Manufacture from materials of any heading, including other materials of heading 3002. However, materials of the same description as the product may be used, provided their total value does not exceed 20 % of the ex-works price of the product   ||   
   || -- Blood fractions other than antisera, haemoglobin, blood globulins and serum globulins || Manufacture from materials of any heading, including other materials of heading 3002. However, materials of the same description as the product may be used, provided their total value does not exceed 20 % of the ex-works price of the product   ||   
   || -- Haemoglobin, blood globulins and serum globulins || Manufacture from materials of any heading, including other materials of heading 3002. However, materials of the same description as the product may be used, provided their total value does not exceed 20 % of the ex-works price of the product   ||   
   || -- Other || Manufacture from materials of any heading, including other materials of heading 3002. However, materials of the same description as the product may be used, provided their total value does not exceed 20 % of the ex-works price of the product   ||   
   || Heterocyclic compounds with nitrogen hetero-atom(s) only     || Manufacture from materials of any heading. However, the value of all the materials of headings 2932 and 2933 used may not exceed 20 % of the ex-works price of the product   || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product 
   || Nucleic acids and their salts, whether or not chemically defined; other heterocyclic compounds     || Manufacture from materials of any heading. However, the value of all the materials of headings 2932, 2933 and 2934 used may not exceed 20 % of the ex-works price of the product   || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product 
 3003 and 3004 || Medicaments (excluding goods of heading 3002, 3005 or 3006):   - Obtained from amikacin of heading 2941                   - Other ||           Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials of heading 3003 or 3004 may be used provided their value, taken together, does not exceed 20 % of the ex-works price of the product   Manufacture in which: - all the materials used are classified within a heading other than that of the product. However, materials of heading 3003 or 3004 may be used provided their value, taken together, does not exceed 20 % of the ex-works price of the product; and - the value of all the materials used does not exceed 50 % of the ex-works price of the product   ||   
 ex 3006       || Plastic appliances identifiable for ostomy use || Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product   ||   
 ex Chapter 31 || Fertilisers; except for: || Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product   || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product 
 ex 3105 || Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorous and potassium; other fertilisers; goods of this chapter, in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, except for: - sodium nitrate - calcium cyanamide - potassium sulphate - magnesium potassium sulphate   || Manufacture in which: - all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used provided their value does not exceed 20 % of the ex-works price of the product, and - the value of all the materials used does not exceed 50 % of the ex-works price of the product   || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product 
 ex Chapter 32 || Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks; except for: || Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product   || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product 
 ex 3201 || Tannins and their salts, ethers, esters and other derivatives   || Manufacture from tanning extracts of vegetable origin || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product   
 3205 || Colour lakes; preparations as specified in Note 3 to this Chapter based on colour lakes[13]   || Manufacture from materials of any heading, except those of headings 3203, 3204 and 3205. However, materials from heading 3205 may be used provided their value does not exceed 20 % of the ex-works price of the product || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product 
 ex Chapter 33 || Essential oils and resinoids; perfumery, cosmetic or toilet preparations; except for: || Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product   || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product 
 3301 || Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils   || Manufacture from materials of any heading, including materials of a different ‘group’[14] in this heading. However, materials of the same group may be used, provided their value does not exceed 20 % of the ex-works price of the product   || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product   
 ex Chapter 34 || Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, ‘dental waxes’ and dental preparations with a basis of plaster; except for:   || Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product 
 ex 3403 || Lubricating preparations containing petroleum oils or oils obtained from bituminous minerals, provided they represent less than 70 % by weight     || Operations of refining and/or one or more specific process(es)[15] or Other operations in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the product   ||   
 3404 || Artificial waxes and prepared waxes:   - With a basis of paraffin, petroleum waxes, waxes obtained from bituminous minerals, slack wax or scale wax   ||       Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the product   ||   
   || - Other || Manufacture from materials of any heading, except: - hydrogenated oils having the character of waxes of heading 1516; || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product 
   ||   || - fatty acids not chemically defined or industrial fatty alcohols having the character of waxes of heading 3823; ||   
   ||   || - materials of heading 3404   ||   
   ||   || However, these materials may be used provided their value does not exceed 20% of the ex-works price of the product ||   
 ex Chapter 35 || Albuminoidal substances; modified starches; glues; enzymes; except for: || Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product 
 3505 || Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches:   ||   ||   
   || - Starches, esterified or etherified || Manufacture from materials of any heading, including other materials of heading 3505   || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product   
   || - Other || Manufacture from materials of any heading, except those of heading 1108     || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product   
 ex 3507 || Prepared enzymes not elsewhere specified or included   || Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product   ||   
 Chapter 36 || Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations || Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product 
 ex Chapter 37 || Photographic or cinematographic goods; except for: || Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product   || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product 
 3701 || Photographic plates and film in the flat, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitised, unexposed, whether or not in packs:   ||   ||   
   || - Instant print film for colour photography || Manufacture in which all the materials used are classified within a heading other than heading 3701 or 3702. However, materials from heading 3702 may be used provided their value does not exceed 30 % of the ex-works price of the product   || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product 
   || - Other || Manufacture in which all the materials used are classified within a heading other than heading 3701 or 3702. However, materials of heading 3701 or 3702 may be used, provided their value, taken together, does not exceed 20 % of the ex-works price of the product   || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product 
 3702 || Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed || Manufacture in which all the materials used are classified within a heading other than heading 3701 or 3702 || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product 
 3704 || Photographic plates, film, paper, paperboard and textiles, exposed but not developed   || Manufacture in which all the materials used are classified within a heading other than headings 3701 to 3704   || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product   
 ex Chapter 38 || Miscellaneous chemical products; except for: || Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product   || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product 
 ex 3801 || - Colloidal graphite in suspension in oil and semi-colloidal graphite; carbonaceous pastes for electrodes   || Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product ||   
   || - Graphite in paste form, being a mixture of more than 30 % of graphite by weight with mineral oils   || Manufacture in which the value of all the materials of heading 3403 used does not exceed 20 % of the ex-works price of the product   || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product 
 ex 3803 || Refined tall oil || Refining of crude tall oil     || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product   
 ex 3805 || Spirits of sulphate turpentine, purified || Purification by distillation or refining of raw spirits of sulphate turpentine     || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product   
 ex 3806 || Ester gums || Manufacture from resin acids   || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product   
 ex 3807 || Wood pitch (wood tar pitch) || Distillation of wood tar       || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product   
 3808 || Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, put up in forms or packings for retail sale or as preparations or articles (for example, sulphur-treated bands, wicks and candles, and fly-papers)   || Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the products ||   
 3809 || Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included   || Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the products ||   
 3810 || 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 electrodes or rods   || Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the products   ||   
 3811 || Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils:   ||   ||   
   || - Prepared additives for lubricating oil, containing petroleum oils or oils obtained from bituminous minerals   || Manufacture in which the value of all the materials of heading 3811 used does not exceed 50 % of the ex-works price of the product   ||   
   || - Other || Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product   ||   
 3812 || Prepared rubber accelerators; compound plasticisers for rubber or plastics, not elsewhere specified or included; anti-oxidising preparations and other compound stabilisers for rubber or plastics   || Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product ||   
 3813 || Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades || Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product   ||   
 3814 || Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers || Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product   ||   
 3818 || Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics   || Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product ||   
 3819 || Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70 % by weight of petroleum oils or oils obtained from bituminous minerals   || Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product ||   
 3820 || Anti-freezing preparations and prepared de-icing fluids || Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product   ||   
 ex 3821     || Prepared culture media for maintenance of micro-organisms (including viruses and the like) or of plant, human or animal cells || Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product ||   
 3822 || Diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents whether or not on a backing, other than those of heading 3002 or 3006; certified reference materials   || Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product   ||   
 3823 || Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols   ||   ||   
   || - Industrial monocarboxylic fatty acids; acid oils from refining   || Manufacture in which all the materials used are classified within a heading other than that of the product   ||   
   || - Industrial fatty alcohols   || Manufacture from materials of any heading, including other materials of heading 3823   ||   
 3824 || Prepared binders for foundry moulds or cores; 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:   ||   ||   
   || - The following of this heading:   - Prepared binders for foundry moulds or cores based on natural resinous products   - Naphthenic acids, their water-insoluble salts and their esters   - Sorbitol other than that of heading 2905 || Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product   || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product 
   || - Petroleum sulphonates, excluding petroleum sulphonates of alkali metals, of ammonium or of ethanolamines; thiophenated sulphonic acids of oils obtained from bituminous minerals, and their salts   - Ion-exchangers   - Getters for vacuum tubes   ||   ||   
   || - Alkaline iron oxide for the purification of gas   - Ammoniacal gas liquors and spent oxide produced in coal gas purification   - Sulphonaphthenic acids, their water-insoluble salts and their esters   - Fusel oil and Dippel’s oil   - Mixtures of salts having different anions   - Copying pastes with a basis of gelatin, whether or not on a paper or textile backing   ||   ||   
   || - Other || Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product   ||   
 3826     || Biodiesel and mixtures thereof, not containing or containing less than 70 % by weight of petroleum oils or oils obtained from bituminous minerals     || Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product ||   
 3901 to 3915 || Plastics in primary forms; waste, parings and scrap, of plastics; except for headings ex 3907 and 3912, for which the rules are set out below: ||   ||   
   || - Addition homopolymerisation products in which a single monomer contributes more than 99 % by weight to the total polymer content || Manufacture in which: - the value of all the materials used does not exceed 50 % of the ex-works price of the product; and - the value of any materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product[16]   || Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product 
   || - Other || Manufacture in which the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product[17]   || Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product 
 ex 3907 || - Copolymers, made from polycarbonate and acrylonitrile-butadiene-styrene copolymers (ABS) || Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the product[18]   ||   
   || - Polyester || Manufacture in which the value of any materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product and/or manufacture from polycarbonate of tetrabromo-(bisphenol A)   ||   
 3912 || Cellulose and its chemical derivatives, not elsewhere specified or included, in primary forms   || Manufacture in which the value of any materials classified in the same heading as the product does not exceed 20 % of the ex-works price of the product ||   
 3916 to 3921 || Semi-manufactures and articles of plastics; except for products of headings ex 3916, ex 3917, ex 3920 and ex 3921, for which the rules are set out below:   ||   ||   
   || - Flat products, further worked than only surface-worked or cut into forms other than rectangular (including square); other products, further worked than only surface-worked   - Other:   || Manufacture in which the value of any materials of Chapter 39 used does not exceed 50 % of the ex-works price of the product || Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product 
   || -- Addition homopolymerisation products in which a single monomer contributes more than 99 % by weight to the total polymer content || Manufacture in which: - the value of all the materials used does not exceed 50 % of the ex-works price of the product; and - the value of any materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product[19]   || Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product 
   || -- Other || Manufacture in which the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product[20]   || Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product 
 ex 3916 and ex 3917 || Profile shapes and tubes || Manufacture in which: - the value of all the materials used does not exceed 50 % of the ex-works price of the product; and - the value of any materials classified within the same heading as the product does not exceed 20 % of the ex-works price of the product   || Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product 
 ex 3920 || - Ionomer sheet or film || Manufacture from a thermoplastic partial salt which is a copolymer of ethylene and metacrylic acid partly neutralised with metal ions, mainly zinc and sodium   || Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product 
   || - Sheets of regenerated cellulose, polyamides or polyethylene   || Manufacture in which the value of any materials classified in the same heading as the product does not exceed 20 % of the ex-works price of the product   ||   
 ex 3921 || Foils of plastic, metallised || Manufacture from highly transparent polyester foils with a thickness of less than 23 micron[21]   || Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product   
 3922 to 3926 || Articles of plastics || Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product   ||   
 ex Chapter 40 || Rubber and articles thereof; except for: || Manufacture in which all the materials used are classified within a heading other than that of the product   ||   
 ex 4001 || Laminated slabs of crepe rubber for shoes || Lamination of sheets of natural rubber   ||   
 4005 || Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip   || Manufacture in which the value of all the materials used, except natural rubber, does not exceed 50 % of the ex-works price of the product ||   
 4012 || Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber   ||   ||   
   || - Retreaded pneumatic, solid or cushion tyres, of rubber   || Retreading of used tyres ||   
   || - Other || Manufacture from materials of any heading, except those of headings 4011 or 4012   ||   
 ex 4017 || Articles of hard rubber || Manufacture from hard rubber   ||   
 ex Chapter 41 || Raw hides and skins (other than furskins) and leather; except for: || Manufacture in which all the materials used are classified within a heading other than that of the product   ||   
 ex 4102 || Raw skins of sheep or lambs, without wool on   || Removal of wool from sheep or lamb skins ||   
 4104 to 4106     || Tanned or crust hides and skins, without wool or hair on, whether or not split, but not further prepared || Retanning of tanned leather or Manufacture in which all the materials used are classified within a heading other than that of the product   ||   
 4107, 4112 and 4113 || Leather further prepared after tanning or crusting, including parchment-dressed leather, without wool or hair on, whether or not split, other than leather of heading 4114 || Retanning of tanned leather or Manufacture in which all the materials used are classified within a heading other than that of the product   ||   
 ex 4114       || Patent leather and patent laminated leather; metallised leather || Manufacture from materials of headings 4104 to 4107, 4112 or 4113, provided that their total value does not exceed 50 % of the ex-works price of the product   ||   
 Chapter 42 || Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk worm gut) || Manufacture in which all the materials used are classified within a heading other than that of the product   ||   
 ex Chapter 43 || Furskins and artificial fur; manufactures thereof; except for: || Manufacture in which all the materials used are classified within a heading other than that of the product   ||   
 ex 4302 || Tanned or dressed furskins, assembled:   ||   ||   
   || - Plates, crosses and similar forms   || Bleaching or dyeing, in addition to cutting and assembly of non-assembled tanned or dressed furskins   ||   
   || - Other || Manufacture from non-assembled, tanned or dressed furskins   ||   
 4303 || Articles of apparel, clothing accessories and other articles of furskin   || Manufacture from non-assembled tanned or dressed furskins of heading 4302   ||   
 ex Chapter 44 || Wood and articles of wood, wood charcoal; except for: || Manufacture in which all the materials used are classified within a heading other than that of the product   ||   
 ex 4403 || Wood roughly squared || Manufacture from wood in the rough, whether or not stripped of its bark or merely roughed down   ||   
 ex 4407 || Wood sawn or chipped lengthwise, sliced or peeled, of a thickness exceeding 6 mm, planed, sanded or finger-jointed   || Planing, sanding or finger-jointing ||   
 ex 4408 || Sheets for veneering and for plywood, of a thickness not exceeding 6 mm, spliced, and other wood sawn lengthwise, sliced or peeled, of a thickness not exceeding 6 mm, planed, sanded or finger-jointed   || Splicing, planing, sanding or finger-jointing ||   
 ex 4409 || Wood continuously shaped along any of its edges or faces, whether or not planed, sanded or finger-jointed:   - Sanded or finger-jointed ||             Sanding or finger-jointing   ||   || 
   || - Beadings and mouldings   || Beading or moulding   ||   || 
 ex 4410 to ex 4413 || Beadings and mouldings, including moulded skirting and other moulded boards   || Beading or moulding ||   || 
 ex 4415 || Packing cases, boxes, crates, drums and similar packings, of wood;   || Manufacture from boards not cut to size ||   || 
 ex 4416 || Casks, barrels, vats, tubs and other coopers’ products and parts thereof, of wood || Manufacture from riven staves, not further worked than sawn on the two principal surfaces   ||   || 
 ex 4418 || - Builders’ joinery and carpentry of wood || Manufacture in which all the materials used are classified within a heading other than that of the product. However, cellular wood panels, shingles and shakes may be used   ||   || 
   || - Beadings and mouldings   || Beading or moulding   ||   || 
 ex 4421 || Match splints; wooden pegs or pins for footwear || Manufacture from wood of any heading, except drawn wood of heading 4409   ||   || 
 ex Chapter 45 || Cork and articles of cork; except for: || Manufacture in which all the materials used are classified within a heading other than that of the product   ||   || 
 4503 || Articles of natural cork || Manufacture from cork of heading 4501   ||   || 
 Chapter 46 || Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork   || Manufacture in which all the materials used are classified within a heading other than that of the product ||   
 Chapter 47 || Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard   || Manufacture in which all the materials used are classified within a heading other than that of the product ||   
 ex Chapter 48 || Paper and paperboard; articles of paper pulp, of paper or of paperboard; except for: || Manufacture in which all the materials used are classified within a heading other than that of the product   ||   
 ex 4811 || Paper and paperboard, ruled, lined or squared only || Manufacture from paper-making materials of Chapter 47   ||   
 4816 || Carbon paper, self-copy paper and other copying or transfer papers (other than those of heading 4809), duplicator stencils and offset plates, of paper, whether or not put up in boxes   || Manufacture from paper-making materials of Chapter 47 ||   
 4817 || Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery   || Manufacture in which: - all the materials used are classified within a heading other than that of the product; - the value of all the materials used does not exceed 50 % of the ex-works price of the product   ||   
 ex 4818 || Toilet paper || Manufacture from paper-making materials of Chapter 47   ||   
 ex 4819 || Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres || Manufacture in which: - all the materials used are classified within a heading other than that of the product; - the value of all the materials used does not exceed 50 % of the ex-works price of the product ||   
 ex 4820 || Letter pads || Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product   ||   
 ex 4823 || Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape   || Manufacture from paper-making materials of Chapter 47   ||   
 ex Chapter 49 || Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans; except for:   || Manufacture in which all the materials used are classified within a heading other than that of the product ||   
 4909 || Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings   || Manufacture from materials of any heading, except those of headings 4909 or 4911 ||   
 4910 || Calendars of any kind, printed, including calendar blocks:   ||   ||   
   || Calendars of the ‘perpetual’ type or with replaceable blocks mounted on bases other than paper or paperboard || Manufacture in which: - all the materials used are classified within a heading other than that of the product; - the value of all the materials used does not exceed 50 % of the ex-works price of the product   ||   
   || - Other || Manufacture from materials of any heading, except those of headings 4909 or 4911   ||   
 ex Chapter 50 || Silk; except for: || Manufacture in which all the materials used are classified within a heading other than that of the product ||   
 ex 5003 || Silk waste (including cocoons unsuitable for reeling, yarn waste and garnetted stock), carded or combed   || Carding or combing of silk waste ||   
 5004 to ex 5006 || Silk yarn and yarn spun from silk waste   || Manufacture from[22]: - raw silk or silk waste, carded or combed or otherwise prepared for spinning; - other natural fibres, not carded or combed or otherwise prepared for spinning; - chemical materials or textile pulp; or - paper-making materials   ||   
 5007 || Woven fabrics of silk or of silk waste:   || Manufacture from yarn[23] || Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product   
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 ex Chapter 51 || Wool, fine or coarse animal hair; horsehair yarn and woven fabric; except for: || Manufacture in which all the materials used are classified within a heading other than that of the product   ||   
 5106 to 5110 || Yarn of wool, of fine or coarse animal hair or of horsehair   || Manufacture from[24]: - raw silk or silk waste, carded or combed or otherwise prepared for spinning; - natural fibres, not carded or combed or otherwise prepared for spinning; - chemical materials or textile pulp; or - paper-making materials   ||   
 5111 to 5113 || Woven fabrics of wool, of fine or coarse animal hair or of horsehair:   || Manufacture from yarn[25]   || Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product   
   ||   ||   ||   
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 ex Chapter 52 || Cotton; except for: || Manufacture in which all the materials used are classified within a heading other than that of the product   ||   
 5204 to 5207 || Yarn and thread of cotton || Manufacture from[26]: - raw silk or silk waste, carded or combed or otherwise prepared for spinning; - natural fibres, not carded or combed or otherwise prepared for spinning; - chemical materials or textile pulp; or - paper-making materials   ||   
 5208 to 5212 || Woven fabrics of cotton:   || Manufacture from yarn[27]   || Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product 
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 ex Chapter 53 || Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn; except for: || Manufacture in which all the materials used are classified within a heading other than that of the product   ||   
 5306 to 5308 || Yarn of other vegetable textile fibres; paper yarn   || Manufacture from[28]: - raw silk or silk waste, carded or combed or otherwise prepared for spinning; - natural fibres, not carded or combed or otherwise prepared for spinning; - chemical materials or textile pulp; or - paper-making materials ||   
 5309 to 5311 || Woven fabrics of other vegetable textile fibres; woven fabrics of paper yarn:   || Manufacture from yarn[29]   || Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product   
 5401 to 5406 || Yarn, monofilament and thread of man-made filaments   || Manufacture from[30]: - raw silk or silk waste, carded or combed or otherwise prepared for spinning; - natural fibres, not carded or combed or otherwise prepared for spinning; - chemical materials or textile pulp; or - paper-making materials   ||   
 5407 and 5408 || Woven fabrics of man-made filament yarn:   || Manufacture from yarn[31]   || Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product   
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 5501 to 5507 || Man-made staple fibres || Manufacture from chemical materials or textile pulp   ||   
 5508 to 5511 || Sewing thread of man-made staple fibres || Manufacture from[32]: - raw silk or silk waste, carded or combed or otherwise prepared for spinning; - natural fibres, not carded or combed or otherwise prepared for spinning; - chemical materials or textile pulp; or - paper-making materials   ||   
 5512 to 5516 || Woven fabrics of man-made staple fibres:   || Manufacture from yarn[33] || Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product   
 ex Chapter 56 || Wadding, felt and non-wovens; special yarns; twine, cordage, ropes and cables and articles thereof; except for: || Manufacture from[34]: - coir yarn; - natural fibres; - chemical materials or textile pulp; or - paper-making materials   ||   
 5602 || Felt, whether or not impregnated, coated, covered or laminated:   ||   ||   
   || - Needleloom felt || Manufacture from[35]: - natural fibres; - chemical materials or textile pulp   ||   
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   || - Other || Manufacture from[36]: - natural fibres; - artificial staple fibres; or - chemical materials or textile pulp   ||   
 5604 || Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading 5404 or 5405, impregnated, coated, covered or sheathed with rubber or plastics:   ||   ||   
   || - Rubber thread and cord, textile covered || Manufacture from rubber thread or cord, not textile covered   ||   
   || - Other || Manufacture from[37]: - natural fibres, not carded or combed or otherwise prepared for spinning; - chemical materials or textile pulp; or - paper-making materials   ||   
 5605 || Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal   || Manufacture from[38]: - natural fibres; - man-made staple fibres, not carded or combed or otherwise processed for spinning; - chemical materials or textile pulp; or - paper-making materials   ||   
 5606 || Gimped yarn, and strip and the like of heading 5404 or 5405, gimped (other than those of heading 5605 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarn   || Manufacture from[39]: - natural fibres; - man-made staple fibres, not carded or combed or otherwise processed for spinning; - chemical materials or textile pulp; or - paper-making materials   ||   
 Chapter 57 || Carpets and other textile floor coverings:   ||   ||   
   || - Of needleloom felt   || Manufacture from[40]: - natural fibres; or - chemical materials or textile pulp   However, jute fabric may be used as a backing   ||   
   || - Of other felt || Manufacture from[41]: - natural fibres, not carded or combed or otherwise processed for spinning; or - chemical materials or textile pulp   ||   
   || - Other || Manufacture from yarn[42]: However, jute fabric may be used as a backing ||   
 ex Chapter 58 || Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery; except for:   || Manufacture from yarn[43] || Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product 
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 5805 || Hand-woven tapestries of the type Gobelins, Flanders, Aubusson, Beauvais and the like, and needle-worked tapestries (for example, petit point, cross stitch), whether or not made-up   || Manufacture in which all the materials used are classified within a heading other than that of the product ||   
 5810 || Embroidery in the piece, in strips or in motifs   || Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product   ||   
 5901 || Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations   || Manufacture from yarn ||   
 5902 || Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon:   || Manufacture from yarn ||   
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 5903 || Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902 || Manufacture from yarn         || Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product || 
 5904 || Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape   || Manufacture from yarn[44]   ||   || 
 5905 || Textile wall coverings:   || Manufacture from yarn   || Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product   || 
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 5906 || Rubberised textile fabrics, other than those of heading 5902:   || Manufacture from yarn   ||   || 
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 5907 || Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like   || Manufacture from yarn         || Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product || 
 5908 || Textile wicks, woven, plaited or knitted, for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefor, whether or not impregnated:   ||   ||   || 
   || - Incandescent gas mantles, impregnated   || Manufacture from tubular knitted gas-mantle fabric ||   || 
   || - Other || Manufacture in which all the materials used are classified within a heading other than that of the product       ||   || 
 5909 to 5911 || Textile products and articles, for technical uses:   - Polishing discs or rings other than of felt of heading 5911   - Woven fabrics, of a kind commonly used in papermaking or other technical uses, felted or not, whether or not impregnated or coated, tubular or endless with single or multiple warp and/or weft, or flat woven with multiple warp and/or weft of heading 5911   - Other     ||         Manufacture from yarn or waste fabrics or rags of heading 6310   Manufacture from[45]: yarn                       Manufacture from[46]: yarn ||   
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 Chapter 60 || Knitted or crocheted fabrics || Manufacture from yarn[47]   ||   
 Chapter 61 || Articles of apparel and clothing accessories, knitted or crocheted:   ||   ||   
   || - Obtained by sewing together or otherwise assembling two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form   || Manufacture from fabric   ||   
   || - Other || Manufacture from yarn[48]   ||   
 ex Chapter 62 || Articles of apparel and clothing accessories, not knitted or crocheted; except for: || Manufacture from fabric ||   
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 6213 and 6214 || Handkerchiefs, shawls, scarves, mufflers, mantillas, veils and the like:   ||   ||   
   || - Embroidered || Manufacture from yarn[49],[50] || Manufacture from unembroidered fabric, provided that the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product[51]   
   || - Other || Manufacture from yarn[52],[53]   || Making up, followed by printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of all the unprinted goods of headings 6213 and 6214 used does not exceed 47,5 % of the ex-works price of the product   
 6217 || Other made-up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212:   ||   ||   
   || - Embroidered || Manufacture from yarn[54]   || Manufacture from unembroidered fabric, provided that the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product[55]   
   || - Fire-resistant equipment of fabric covered with foil of aluminised polyester || Manufacture from yarn[56]   || Manufacture from uncoated fabric, provided that the value of the uncoated fabric used does not exceed 40 % of the ex-works price of the product[57]   
   || - Interlinings for collars and cuffs, cut out || Manufacture in which: - all the materials used are classified within a heading other than that of the product; - the value of all the materials used does not exceed 40 % of the ex-works price of the product   ||   
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 ex Chapter 63 || Other made-up textile articles; sets; worn clothing and worn textile articles; rags; except for: || Manufacture in which all the materials used are classified within a heading other than that of the product   ||   
 6301 to 6304 || Blankets, travelling rugs, bed linen, etc.; curtains, etc.; other furnishing articles:   ||   ||   
   || - Of felt, of non-wovens || Manufacture from[58]: - natural fibres; or - chemical materials or textile pulp ||   
   || - Other:   ||   ||   
   || -- Embroidered || Manufacture from yarn[59],[60]   || Manufacture from unembroidered fabric (other than knitted or crocheted), provided that the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product   
   || -- Other || Manufacture from yarn[61],[62]   ||   
 6305 || Sacks and bags, of a kind used for the packing of goods || Manufacture from yarn[63]   ||   
 6306 || Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods:   || Manufacture from fabric ||   
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 6307 || Other made-up articles, including dress patterns || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product   ||   
 6308 || Sets consisting of woven fabric and yarn, whether or not with accessories, for making up into rugs, tapestries, embroidered tablecloths or serviettes, or similar textile articles, put up in packings for retail sale   || Each item in the set must satisfy the rule which would apply to it if it were not included in the set. However, non-originating articles may be incorporated, provided their total value does not exceed 25 % of the ex-works price of the set ||   
 ex Chapter 64 || Footwear, gaiters and the like; except for: || Manufacture from materials of any heading, except from assemblies of uppers affixed to inner soles or to other sole components of heading 6406   ||   
 6406 || Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof   || Manufacture in which all the materials used are classified within a heading other than that of the product ||   
 ex Chapter 65 || Headgear and parts thereof; except for: || Manufacture in which all the materials used are classified within a heading other than that of the product   ||   
 6505     || Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed   || Manufacture from yarn or textile fibres[64] ||   
 ex Chapter 66 || Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops, and parts thereof; except for:   || Manufacture in which all the materials used are classified within a heading other than that of the product ||   
 6601 || Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas) || Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product   ||   
 Chapter 67 || Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair || Manufacture in which all the materials used are classified within a heading other than that of the product   ||   
 ex Chapter 68 || Articles of stone, plaster, cement, asbestos, mica or similar materials; except for: || Manufacture in which all the materials used are classified within a heading other than that of the product   ||   
 ex 6803 || Articles of slate or of agglomerated slate || Manufacture from worked slate   ||   
 ex 6812 || Articles of asbestos; articles of mixtures with a basis of asbestos or of mixtures with a basis of asbestos and magnesium carbonate   || Manufacture from materials of any heading ||   
 ex 6814 || Articles of mica, including agglomerated or reconstituted mica, on a support of paper, paperboard or other materials   || Manufacture from worked mica (including agglomerated or reconstituted mica) ||   
 Chapter 69 || Ceramic products || Manufacture in which all the materials used are classified within a heading other than that of the product   ||   
 ex Chapter 70 || Glass and glassware; except for: || Manufacture in which all the materials used are classified within a heading other than that of the product   ||   
 ex 7003 ex 7004 and ex 7005   || Glass with a non-reflecting layer || Manufacture from materials of heading 7001   ||   
 7006 || Glass of heading 7003, 7004 or 7005, bent, edge-worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials:   ||     ||   
   || - Glass-plate substrates, coated with a dielectric thin film, and of a semiconductor grade in accordance with SEMII-standards[65]   || Manufacture from materials of heading 7006   ||   
   || - Other || Manufacture from materials of heading 7001 ||   
 7007 || Safety glass, consisting of toughened (tempered) or laminated glass   || Manufacture from materials of heading 7001 ||   
 7008 || Multiple-walled insulating units of glass || Manufacture from materials of heading 7001 ||   
 7009 || Glass mirrors, whether or not framed, including rear-view mirrors   || Manufacture from materials of heading 7001 ||   
 7010 || Carboys, bottles, flasks, jars, pots, phials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods; preserving jars of glass; stoppers, lids and other closures, of glass   || Manufacture in which all the materials used are classified within a heading other than that of the product or Cutting of glassware, provided that the total value of the uncut glassware used does not exceed 50 % of the ex-works price of the product   ||   
 7013 || Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018)   || Manufacture in which all the materials used are classified within a heading other than that of the product or Cutting of glassware, provided that the total value of the uncut glassware used does not exceed 50 % of the ex-works price of the product or Hand-decoration (except silk-screen printing) of hand-blown glassware, provided that the total value of the hand-blown glassware used does not exceed 50 % of the ex-works price of the product   ||   
 ex 7019 || Articles (other than yarn) of glass fibres || Manufacture from: - uncoloured slivers, rovings, yarn or chopped strands, or - glass wool   ||   
 ex Chapter 71 || Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin; except for:   || Manufacture in which all the materials used are classified within a heading other than that of the product ||   
 ex 7101 || Natural or cultured pearls, graded and temporarily strung for convenience of transport   || Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product   ||   
 ex 7102, ex 7103 and ex 7104 || Worked precious or semi-precious stones (natural, synthetic or reconstructed)   || Manufacture from unworked precious or semi-precious stones ||   
 7106, 7108 and 7110 || Precious metals: ||   ||   
   || - Unwrought || Manufacture from materials not classified within heading 7106, 7108 or 7110 or Electrolytic, thermal or chemical separation of precious metals of heading 7106, 7108 or 7110 or Alloying of precious metals of heading 7106, 7108 or 7110 with each other or with base metals   ||   
   || - Semi-manufactured or in powder form || Manufacture from unwrought precious metals   ||   
 ex 7107, ex 7109 and ex 7111 || Metals clad with precious metals, semi-manufactured   || Manufacture from metals clad with precious metals, unwrought   ||   
 7116 || Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed)   || Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product ||   
 7117 || Imitation jewellery || Manufacture in which all the materials used are classified within a heading other than that of the product or ||   
   ||   || Manufacture from base metal parts, not plated or covered with precious metals, provided that the value of all the materials used does not exceed 50 % of the ex-works price of the product   ||   
 ex Chapter 72 || Iron and steel; except for: || Manufacture in which all the materials used are classified within a heading other than that of the product   ||   
 7207 || Semi-finished products of iron or non-alloy steel   || Manufacture from materials of heading 7201, 7202, 7203, 7204 or 7205   ||   
 7208 to 7216 || Flat-rolled products, bars and rods, angles, shapes and sections of iron or non-alloy steel   || Manufacture from ingots or other primary forms of heading 7206 ||   
 7217 || Wire of iron or non-alloy steel   || Manufacture from semi-finished materials of heading 7207   ||   
 ex 7218, 7219 to 7222 || Semi-finished products, flat-rolled products, bars and rods, angles, shapes and sections of stainless steel   || Manufacture from ingots or other primary forms of heading 7218 ||   
 7223 || Wire of stainless steel || Manufacture from semi-finished materials of heading 7218   ||   
 ex 7224, 7225 to 7228 || Semi-finished products, flat-rolled products, bars and rods, angles, shapes and sections of other alloy steel; hollow drill bars and rods, of alloy or non-alloy steel   || Manufacture from ingots or other primary forms of heading 7206, 7218 or 7224 ||   
 7229 || Wire of other alloy steel || Manufacture from semi-finished materials of heading 7224   ||   
 ex Chapter 73 || Articles of iron or steel; except for: || Manufacture in which all the materials used are classified within a heading other than that of the product   ||   
 ex 7301 || Sheet piling || Manufacture from materials of heading 7206   ||   
 7302 || Railway or tramway track construction material of iron or steel, the following: rails, check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fish-plates, chairs, chair wedges, sole plates (base plates), rail clips, bedplates, ties and other material specialised for jointing or fixing rails   || Manufacture from materials of heading 7206 ||   
 7304, 7305 and 7306 || Tubes, pipes and hollow profiles, of iron (other than cast iron) or steel   || Manufacture from materials of heading 7206, 7207, 7218 or 7224 ||   
 ex 7307 || Tube or pipe fittings of stainless steel (ISO No X5CrNiMo 1712), consisting of several parts   || Turning, drilling, reaming, threading, deburring and sandblasting of forged blanks, provided that the total value of the forged blanks used does not exceed 35 % of the ex-works price of the product   ||   
 7308 || Structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel   || Manufacture in which all the materials used are classified within a heading other than that of the product. However, welded angles, shapes and sections of heading 7301 may not be used   ||   
 ex 7315 || Skid chains || Manufacture in which the value of all the materials of heading 7315 used does not exceed 50 % of the ex-works price of the product   ||   
 ex Chapter 74 || Copper and articles thereof; except for: || Manufacture in which: - all the materials used are classified within a heading other than that of the product; - the value of all the materials used does not exceed 50 % of the ex-works price of the product   ||   
 7401 || Copper mattes; cement copper (precipitated copper) || Manufacture in which all the materials used are classified within a heading other than that of the product   ||   
 7402 || Unrefined copper; copper anodes for electrolytic refining || Manufacture in which all the materials used are classified within a heading other than that of the product   ||   
 7403 || Refined copper and copper alloys, unwrought:   ||   ||   
   || - Refined copper || Manufacture in which all the materials used are classified within a heading other than that of the product   ||   
   || - Copper alloys and refined copper containing other elements, unwrought   || Manufacture from refined copper, unwrought, or waste and scrap of copper   ||   
 7404 || Copper waste and scrap || Manufacture in which all the materials used are classified within a heading other than that of the product   ||   
 7405 || Master alloys of copper || Manufacture in which all the materials used are classified within a heading other than that of the product   ||   
 ex Chapter 75 || Nickel and articles thereof; except for: || Manufacture in which: - all the materials used are classified within a heading other than that of the product; - the value of all the materials used does not exceed 50 % of the ex-works price of the product   ||   
 7501 to 7503 || Nickel mattes, nickel oxide sinters and other intermediate products of nickel metallurgy; unwrought nickel; nickel waste and scrap   || Manufacture in which all the materials used are classified within a heading other than that of the product ||   
 ex Chapter 76 || Aluminium and articles thereof; except for: || Manufacture in which: - all the materials used are classified within a heading other than that of the product; - the value of all the materials used does not exceed 50 % of the ex-works price of the product   ||   
 7601 || Unwrought aluminium || Manufacture in which: - all the materials used are classified within a heading other than that of the product; and - the value of all the materials used does not exceed 50 % of the ex-works price of the product   ||   
   ||   || or   Manufacture by thermal or electrolytic treatment from unalloyed aluminium or waste and scrap of aluminium   ||   
 7602 || Aluminium waste and scrap || Manufacture in which all the materials used are classified within a heading other than that of the product   ||   
 ex 7616 || Aluminium articles other than gauze, cloth, grill, netting, fencing, reinforcing fabric and similar materials (including endless bands) of aluminium wire, and expanded metal of aluminium   || Manufacture in which: - all the materials used are classified within a heading other than that of the product. However, gauze, cloth, grill, netting, fencing, reinforcing fabric and similar materials (including endless bands) of aluminium wire, or expanded metal of aluminium may be used; and - the value of all the materials used does not exceed 50 % of the ex-works price of the product   ||   
 Chapter 77   || Reserved for possible future use in the HS ||       ||   
 ex Chapter 78   || Lead and articles thereof; except for: || Manufacture in which: - all the materials used are classified within a heading other than that of the product; - the value of all the materials used does not exceed 50 % of the ex-works price of the product   ||   
 7801 || Unwrought lead   ||   ||   
   || - Refined lead || Manufacture from ‘bullion’ or ‘work’ lead   ||   
   || - Other || Manufacture in which all the materials used are classified within a heading other than that of the product. However, waste and scrap of heading 7802 may not be used   ||   
 7802 || Lead waste and scrap || Manufacture in which all the materials used are classified within a heading other than that of the product   ||   
 ex Chapter 79 || Zinc and articles thereof; except for: || Manufacture in which: - all the materials used are classified within a heading other than that of the product; - the value of all the materials used does not exceed 50 % of the ex-works price of the product   ||   
 7901 || Unwrought zinc || Manufacture in which all the materials used are classified within a heading other than that of the product. However, waste and scrap of heading 7902 may not be used   ||   
 7902 || Zinc waste and scrap || Manufacture in which all the materials used are classified within a heading other than that of the product   ||   
 ex Chapter 80   || Tin and articles thereof; except for: || Manufacture in which: - all the materials used are classified within a heading other than that of the product; - the value of all the materials used does not exceed 50 % of the ex-works price of the product   ||   
 8001 || Unwrought tin || Manufacture in which all the materials used are classified within a heading other than that of the product. However, waste and scrap of heading 8002 may not be used   ||   
 8002 and 8007 || Tin waste and scrap; other articles of tin || Manufacture in which all the materials used are classified within a heading other than that of the product   ||   
 Chapter 81 || Other base metals; cermets; articles thereof:   ||   ||   
   || - Other base metals, wrought; articles thereof   || Manufacture in which the value of all the materials classified within the same heading as the product used does not exceed 50 % of the ex-works price of the product   ||   
   || - Other || Manufacture in which all the materials used are classified within a heading other than that of the product   ||   
 ex Chapter 82 || Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal; except for:   || Manufacture in which all the materials used are classified within a heading other than that of the product ||   
 8206 || Tools of two or more of headings 8202 to 8205, put up in sets for retail sale   || Manufacture in which all the materials used are classified within a heading other than headings 8202 to 8205. However, tools of headings 8202 to 8205 may be incorporated into the set, provided that their total value does not exceed 15 % of the ex-works price of the set   ||   
 8207 || Interchangeable tools for hand tools, whether or not power-operated, or for machine-tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning, or screwdriving), including dies for drawing or extruding metal, and rock drilling or earth boring tools   || Manufacture in which: - all the materials used are classified within a heading other than that of the product; - the value of all the materials used does not exceed 40 % of the ex-works price of the product ||   
 8208 || Knives and cutting blades, for machines or for mechanical appliances || Manufacture in which: - all the materials used are classified within a heading other than that of the product; - the value of all the materials used does not exceed 40 % of the ex-works price of the product   ||   
 ex 8211 || Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208 || Manufacture in which all the materials used are classified within a heading other than that of the product. However, knife blades and handles of base metal may be used   ||   
 8214 || Other articles of cutlery (for example, hair clippers, butchers’ or kitchen cleavers, choppers and mincing knives, paper knives); manicure or pedicure sets and instruments (including nail files)   || Manufacture in which all the materials used are classified within a heading other than that of the product. However, handles of base metal may be used ||   
 8215 || Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware || Manufacture in which all the materials used are classified within a heading other than that of the product. However, handles of base metal may be used   ||   
 ex Chapter 83 || Miscellaneous articles of base metal; except for: || Manufacture in which all the materials used are classified within a heading other than that of the product   ||   
 ex 8302   || Other mountings, fittings and similar articles suitable for buildings, and automatic door closers   || Manufacture in which all the materials used are classified within a heading other than that of the product. However, the other materials of heading 8302 may be used, provided that their value does not exceed 20 % of the ex-works price of the product   ||   
 ex 8306 || Statuettes and other ornaments, of base metal   || Manufacture in which all the materials used are classified within a heading other than that of the product. However, the other materials of heading 8306 may be used, provided that their value does not exceed 30 % of the ex-works price of the product   ||   
 ex Chapter 84   || Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof; except for: || Manufacture in which: - all the materials used are classified within a heading other than that of the product; - the value of all the materials used does not exceed 40 % of the ex-works price of the product   || Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product   
 ex 8401 || Nuclear fuel elements || Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the finished product   ||   
 8402 || Steam or other vapour-generating boilers (other than central-heating hot-water boilers capable also of producing low-pressure steam); super-heated water boilers || Manufacture in which: - all the materials used are classified within a heading other than that of the product; - the value of all the materials used does not exceed 40 % of the ex-works price of the product   || Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product 
 8403 and ex 8404 || Central-heating boilers other than those of heading 8402 and auxiliary plant for central-heating boilers || Manufacture in which all the materials used are classified within a heading other than heading 8403 or 8404   || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product 
 8406 || Steam turbines and other vapour turbines || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product   ||   
 8407 || Spark-ignition reciprocating or rotary internal combustion piston engines || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product   ||   
 8408 || Compression-ignition internal combustion piston engines (diesel or semi-diesel engines)   || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product   ||   
 8409 || Parts suitable for use solely or principally with the engines of heading 8407 or 8408   || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product   ||   
 8411 || Turbojets, turbopropellers and other gas turbines   || Manufacture in which: - all the materials used are classified within a heading other than that of the product; - the value of all the materials used does not exceed 40 % of the ex-works price of the product   || Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product   
 8412 || Other engines and motors || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product   ||   
 ex 8413 || Rotary positive displacement pumps || Manufacture in which: - all the materials used are classified within a heading other than that of the product; - the value of all the materials used does not exceed 40 % of the ex-works price of the product   || Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product   
 ex 8414 || Industrial fans, blowers and the like || Manufacture in which: - all the materials used are classified within a heading other than that of the product; - the value of all the materials used does not exceed 40 % of the ex-works price of the product   || Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product   
 8415 || Air-conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated   || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product   ||   
 8418 || Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8415 || Manufacture in which: - all the materials used are classified within a heading other than that of the product; - the value of all the materials used does not exceed 40 % of the ex-works price of the product; and - the value of all the non-originating materials used does not exceed the value of all the originating materials used   || Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product 
 ex 8419 || Machines for wood, paper-pulp, paper and paperboard industries || Manufacture: - in which the value of all the materials used does not exceed 40 % of the ex-works price of the product; and - where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 25 % of the ex-works price of the product   || Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product   
 8420 || Calendering or other rolling machines, other than for metals or glass, and cylinders therefor   || Manufacture: - in which the value of all the materials used does not exceed 40 % of the ex-works price of the product; and - where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 25 % of the ex-works price of the product   || Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product   
 8423 || Weighing machinery (excluding balances of a sensitivity of 5 cg or better), including weight-operated counting or checking machines; weighing machine weights of all kinds   || Manufacture in which: - all the materials used are classified within a heading other than that of the product; - the value of all the materials used does not exceed 40 % of the ex-works price of the product   || Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product 
 8425 to 8428 || Lifting, handling, loading or unloading machinery || Manufacture: - in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and - where, within the above limit, the value of the materials classified within heading 8431 are only used up to a value of 10 % of the ex-works price of the product   || Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product 
 8429 || Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers:   ||   ||   
   || - Road rollers || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product   ||   
   || - Other || Manufacture: - in which the value of all the materials used does not exceed 40 % of the ex-works price of the product; and - where, within the above limit, the value of the materials classified within heading 8431 are only used up to a value of 10 % of the ex-works price of the product   || Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product 
 8430 || Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; pile-drivers and pile-extractors; snow-ploughs and snow-blowers   || Manufacture: - in which the value of all the materials used does not exceed 40 % of the ex-works price of the product; and - where, within the above limit, the value of the materials classified within heading 8431 are only used up to a value of 10 % of the ex-works price of the product   || Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product 
 ex 8431 || Parts suitable for use solely or principally with road rollers || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product   ||   
 8439 || Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard || Manufacture: - in which the value of all the materials used does not exceed 40 % of the ex-works price of the product; and - where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 25 % of the ex-works price of the product   || Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product   
 8441 || Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds   || Manufacture: - in which the value of all the materials used does not exceed 40 % of the ex-works price of the product; and - where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 25 % of the ex-works price of the product   || Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product   
 ex 8443   || Office machines (for example, typewriters, calculating machines, automatic data processing machines, duplicating machines, stapling machines)   || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product ||   
 8444 to 8447 || Machines of these headings for use in the textile industry || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product   ||   
 ex 8448 || Auxiliary machinery for use with machines of headings 8444 and 8445 || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product   ||   
 8452 || Sewing machines, other than book-sewing machines of heading 8440; furniture, bases and covers specially designed for sewing machines; sewing-machine needles:   ||   ||   
   || - Sewing machines (lock stitch only) with heads of a weight not exceeding 16 kg without motor or 17 kg with motor || Manufacture: - in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and - where the value of all the non-originating materials used in assembling the head (without motor) does not exceed the value of the originating materials used, and - the thread tension, crochet and zigzag mechanisms used are originating   ||   
   || - Other || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product   ||   
 ex 8456, 8457 to 8465 and ex 8466     || Machine-tools and machines and their parts and accessories of headings 8456 to 8466; except for: || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product   ||   
   || - Water-jet cutting machines - Parts and accessories for water-jet cutting machines   || Manufacture in which: - all the materials used are classified within a heading other than that of the product; - the value of all the materials used does not exceed 40 % of the ex-works price of the product   || Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product   
 8469 to 8472 || Office machines (for example, typewriters, calculating machines, automatic data processing machines, duplicating machines, stapling machines)   || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product ||   
 8480 || Moulding boxes for metal foundry; mould bases; moulding patterns; moulds for metal (other than ingot moulds), metal carbides, glass, mineral materials, rubber or plastics   || Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product   ||   
 8482   || Ball or roller bearings || Manufacture in which: - all the materials used are classified within a heading other than that of the product; - the value of all the materials used does not exceed 40 % of the ex-works price of the product   || Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product 
 8484 || Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal; sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packings; mechanical seals.   || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product ||   
 ex 8486   || - Machine tools for working any material by removal of material, by laser or other light or photon beam, ultrasonic, electrodischarge, electrochemical, electron beam, ionic-beam or plasma arc processes and parts and accessories thereof   || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product ||   
   || - Machine tools (including presses) for working metal by bending, folding, straightening, flattening, and parts and accessories thereof   || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product ||   
   || - Machine tools for working stone, ceramics, concrete, asbestos-cement or like mineral materials or for cold-working glass and parts and accessories thereof || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product ||   
   ||   ||   ||   
   || - Marking-out instruments which are pattern-generating apparatus of a kind used for producing masks or reticles from photoresist coated substrates; parts and accessories thereof   || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product ||   
   || - Moulds, injection or compression types   || Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product ||   
   || - Lifting, handling, loading or unloading machinery     || Manufacture: - in which the value of all the materials used does not exceed 40 % of the ex-works price of the product; and - where, within the above limit, the value of the materials classified within heading 8431 are only used up to a value of 10 % of the ex-works price of the product   || Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product 
 8487     || Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features, not specified or included elsewhere in this Chapter || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product ||   
   ||   ||   ||   
 ex Chapter 85 || Electrical machinery and equipment and parts thereof; sound recorders and reproducers; television image and sound recorders and reproducers, and parts and accessories of such articles; except for: || Manufacture in which: - all the materials used are classified within a heading other than that of the product; - the value of all the materials used does not exceed 40 % of the ex-works price of the product   || Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product   
 8501 || Electric motors and generators (excluding generating sets)   || Manufacture: - in which the value of all the materials used does not exceed 40 % of the ex-works price of the product; and - where, within the above limit, the value of the materials classified within heading 8503 are only used up to a value of 10 % of the ex-works price of the product   || Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product 
 8502 || Electric generating sets and rotary converters || Manufacture: - in which the value of all the materials used does not exceed 40 % of the ex-works price of the product; and - where, within the above limit, the materials classified within heading 8501 or 8503, taken together, are only used up to a value of 10 % of the ex-works price of the product   || Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product 
 ex 8504 || Power supply units for automatic data-processing machines || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product   ||   
 ex 8517       || Other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 8443, 8525, 8527 or 8528   || Manufacture: - in which the value of all the materials used does not exceed 40 % of the ex-works price of the product; and - the value of all the non-originating materials used does not exceed the value of all the originating materials used   || Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product 
 ex 8518 || Microphones and stands therefore; loudspeakers, whether or not mounted in their enclosures; audio-frequency electric amplifiers; electric sound amplifier sets || Manufacture: - in which the value of all the materials used does not exceed 40 % of the ex-works price of the product; and - the value of all the non-originating materials used does not exceed the value of all the originating materials used   || Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product 
 8519     || Sound recording or reproducing apparatus     || Manufacture: - in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and - the value of all the non-originating materials used does not exceed the value of all the originating materials used   || Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product 
 8521 || Video recording or reproducing apparatus || Manufacture: - in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and - the value of all the non-originating materials used does not exceed the value of all the originating materials used   || Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product 
 8522     || Parts and accessories suitable for use solely or principally with the apparatus of heading 8519 or 8521 || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product   ||   
 8523       || Discs, tapes, solid-state non-volatile storage devices, ‘smart cards’ and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Chapter 37:   ||   ||   
   || - Unrecorded discs, tapes, solid-state non-volatile storage devices and other media for the recording of sound or of other phenomena, but excluding products of Chapter 37   || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product ||   
   ||  - Recorded discs, tapes, solid-state non-volatile storage devices and other media for the recording of sound or of other phenomena, but excluding products of Chapter 37   || Manufacture: - in which the value of all the materials used does not exceed 40 % of the ex-works price of the product; and - where, within the above limit, the value of the materials classified within heading 8523 are only used up to a value of 10 % of the ex-works price of the product   || Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product 
   || - Matrices and masters for the production of discs, but excluding products of Chapter 37   || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product ||   
   || - Proximity cards and ‘smart cards’ with two or more electronic integrated circuits || Manufacture in which: - all the materials used are classified within a heading other than that of the product; - the value of all the materials used does not exceed 40 % of the ex-works price of the product   || Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product   
   ||   ||   ||   
   || - ‘Smart cards’ with one electronic integrated circuit     || Manufacture: - in which the value of all the materials used does not exceed 40 % of the ex-works price of the product; and - where, within the above limit, the materials classified within heading 8541 or 8542, taken together, are only used up to a value of 10 % of the ex-works price of the product   || Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product 
 8525     || Transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras; digital cameras and video camera recorders   || Manufacture: - in which the value of all the materials used does not exceed 40 % of the ex-works price of the product; and - the value of all the non-originating materials used does not exceed the value of all the originating materials used   || Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product 
 8526 || Radar apparatus, radio navigational aid apparatus and radio remote control apparatus || Manufacture: - in which the value of all the materials used does not exceed 40 % of the ex-works price of the product; and - the value of all the non-originating materials used does not exceed the value of all the originating materials used   || Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product 
 8527     || Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock   || Manufacture: - in which the value of all the materials used does not exceed 40 % of the ex-works price of the product; and - the value of all the non-originating materials used does not exceed the value of all the originating materials used   || Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product 
 8528 || Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus   ||   ||   
   || - Monitors and projectors, not incorporating television reception apparatus, of a kind solely or principally used in an automatic data-processing system of heading 8471   || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product ||   
   || - Other monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus   || Manufacture: - in which the value of all the materials used does not exceed 40 % of the ex-works price of the product; and - the value of all the non-originating materials used does not exceed the value of all the originating materials used   || Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product 
 8529 || Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528:   ||   ||   
   || - Suitable for use solely or principally with video recording or reproducing apparatus   || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product   ||   
   || - Suitable for use solely or principally with monitors and projectors, not incorporating television reception apparatus, of a kind solely or principally used in an automatic data-processing system of heading 8471   || Manufacture in which: - all the materials used are classified within a heading other than that of the product; - the value of all the materials used does not exceed 40 % of the ex-works price of the product   || Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product   
   || - Other || Manufacture: - in which the value of all the materials used does not exceed 40 % of the ex-works price of the product; and - the value of all the non-originating materials used does not exceed the value of all the originating materials used   || Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product 
   ||   ||   ||   
 8535 || Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits, for a voltage exceeding 1 000 V   || Manufacture: - in which the value of all the materials used does not exceed 40 % of the ex-works price of the product; and - where, within the above limit, the value of the materials classified within heading 8538 are only used up to a value of 10 % of the ex-works price of the product   || Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product 
 8536 || Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits, for a voltage not exceeding 1 000 V; connectors for optical fibres, optical fibre bundles or cables: ||   ||   
   || - Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits for a voltage not exceeding 1 000 V || Manufacture: - in which the value of all the materials used does not exceed 40 % of the ex-works price of the product; and - where, within the above limit, the value of the materials classified within heading 8538 are only used up to a value of 10 % of the ex-works price of the product   || Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product 
   || - Connectors for optical fibres, optical fibre bundles or cables   ||   ||   
   || -- Of plastics   || Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product ||   
   || -- Of ceramics   || Manufacture in which all the materials used are classified within a heading other than that of the product   ||   
   || -- Of copper   || Manufacture in which: - all the materials used are classified within a heading other than that of the product; - the value of all the materials used does not exceed 50 % of the ex-works price of the product   ||   
 8537 || Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of Chapter 90, and numerical control apparatus, other than switching apparatus of heading 8517   || Manufacture: - in which the value of all the materials used does not exceed 40 % of the ex-works price of the product; and - where, within the above limit, the value of the materials classified within heading 8538 are only used up to a value of 10 % of the ex-works price of the product   || Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product 
 ex 8541 || Diodes, transistors and similar semi-conductor devices, except wafers not yet cut into chips   || Manufacture in which: - all the materials used are classified within a heading other than that of the product; - the value of all the materials used does not exceed 40 % of the ex-works price of the product   || Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product   
 8542     || Electronic integrated circuits:   ||   ||   
   || - Monolithic integrated circuits || Manufacture: - in which the value of all the materials used does not exceed 40 % of the ex-works price of the product; and - where, within the above limit, the materials classified within heading 8541 or 8542, taken together, are only used up to a value of 10 % of the ex-works price of the product   || Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product 
   || - Multichips which are parts of machinery or apparatus, not specified or included elsewhere in this Chapter     || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product   ||   
   || - Other     || Manufacture: - in which the value of all the materials used does not exceed 40 % of the ex-works price of the product; and - where, within the above limit, the materials classified within heading 8541 or 8542, taken together, are only used up to a value of 10 % of the ex-works price of the product   || Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product 
 8544 || Insulated (including enamelled or anodised) wire, cable (including coaxial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors   || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product   ||   
 8545 || Carbon electrodes, carbon brushes, lamp carbons, battery carbons and other articles of graphite or other carbon, with or without metal, of a kind used for electrical purposes   || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product   ||   
 8546 || Electrical insulators of any material || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product   ||   
 8547 || Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating materials apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for purposes of assembly, other than insulators of heading 8546; electrical conduit tubing and joints therefor, of base metal lined with insulating material   || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product   ||   
 8548 || Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators; electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter:   ||     ||   
   || - Electronic microassemblies || Manufacture: - in which the value of all the materials used does not exceed 40 % of the ex-works price of the product; and - where, within the above limit, the materials classified within heading 8541 or 8542, taken together, are only used up to a value of 10 % of the ex-works price of the product   || Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product 
   || - Other   || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product   ||   
 ex Chapter 86 || Railway or tramway locomotives, rolling stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signalling equipment of all kinds; except for:   || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product   ||   
 8608 || Railway or tramway track fixtures and fittings; mechanical (including electro-mechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing   || Manufacture in which: - all the materials used are classified within a heading other than that of the product; - the value of all the materials used does not exceed 40 % of the ex-works price of the product   || Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product   
 ex Chapter 87 || Vehicles other than railway or tramway rolling stock, and parts and accessories thereof; except for:   || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product ||   
 8709 || Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles   || Manufacture in which: - all the materials used are classified within a heading other than that of the product; - the value of all the materials used does not exceed 40 % of the ex-works price of the product   || Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product 
 8710 || Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles   || Manufacture in which: - all the materials used are classified within a heading other than that of the product; - the value of all the materials used does not exceed 40 % of the ex-works price of the product   || Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product   
 8711 || Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without sidecars; sidecars:   ||   ||   
   || - with reciprocating internal combustion piston engine of a cylinder capacity:   ||   ||   
   || -- Not exceeding 50 cc || Manufacture: - in which the value of all the materials used does not exceed 40 % of the ex-works price of the product; and - the value of all the non-originating materials used does not exceed the value of all the originating materials used   || Manufacture in which the value of all the materials used does not exceed 20 % of the ex-works price of the product   
   || -- Exceeding 50 cc || Manufacture: - in which the value of all the materials used does not exceed 40 % of the ex-works price of the product; and - the value of all the non-originating materials used does not exceed the value of all the originating materials used   || Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product 
   || - Other || Manufacture: - in which the value of all the materials used does not exceed 40 % of the ex-works price of the product; and - the value of all the non-originating materials used does not exceed the value of all the originating materials used   || Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product 
 ex 8712 || Bicycles without ball bearings || Manufacture from materials of any heading, except those of heading 8714 || Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product   
 8715 || Baby carriages and parts thereof || Manufacture in which: - all the materials used are classified within a heading other than that of the product; - the value of all the materials used does not exceed 40 % of the ex-works price of the product   || Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product 
 8716 || Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof   || Manufacture in which: - all the materials used are classified within a heading other than that of the product; - the value of all the materials used does not exceed 40 % of the ex-works price of the product   || Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product 
 ex Chapter 88 || Aircraft, spacecraft, and parts thereof; except for: || Manufacture in which all the materials used are classified within a heading other than that of the product || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product   
 ex 8804 || Rotochutes || Manufacture from materials of any heading, including other materials of heading 8804 || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product   
 8805 || Aircraft launching gear; deck-arrestor or similar gear; ground flying trainers; parts of the foregoing articles   || Manufacture in which all the materials used are classified within a heading other than that of the product || Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product 
 Chapter 89 || Ships, boats and floating structures || Manufacture in which all the materials used are classified within a heading other than that of the product. However, hulls of heading 8906 may not be used   || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product   
 ex Chapter 90 || Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof; except for: || Manufacture in which: - all the materials used are classified within a heading other than that of the product; - the value of all the materials used does not exceed 40 % of the ex-works price of the product   || Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product 
 9001 || Optical fibres and optical fibre bundles; optical fibre cables other than those of heading 8544; sheets and plates of polarising material; lenses (including contact lenses), prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically worked   || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product ||   
 9002 || 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   || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product   ||   
 9004 || Spectacles, goggles and the like, corrective, protective or other   || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product   ||   
 ex 9005 || Binoculars, monoculars, other optical telescopes, and mountings therefor || Manufacture in which: - all the materials used are classified within a heading other than that of the product; - the value of all the materials used does not exceed 40 % of the ex-works price of the product; and - the value of all the non-originating materials used does not exceed the value of all the originating materials used   || Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product 
 ex 9006 || Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than electrically ignited flashbulbs   || Manufacture in which: - all the materials used are classified within a heading other than that of the product; - the value of all the materials used does not exceed 40 % of the ex-works price of the product; and - the value of all the non-originating materials used does not exceed the value of all the originating materials used   || Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product 
 9007 || Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus || Manufacture in which: - all the materials used are classified within a heading other than that of the product; - the value of all the materials used does not exceed 40 % of the ex-works price of the product; and - the value of all the non-originating materials used does not exceed the value of all the originating materials used   || Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product 
 9011 || Compound optical microscopes, including those for photomicrography, cinephotomicrography or microprojection || Manufacture in which: - all the materials used are classified within a heading other than that of the product; - the value of all the materials used does not exceed 40 % of the ex-works price of the product; and - the value of all the non-originating materials used does not exceed the value of all the originating materials used   || Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product 
 ex 9014 || Other navigational instruments and appliances || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product   ||   
 9015 || Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders   || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product   ||   
 9016 || Balances of a sensitivity of 5 cg or better, with or without weights || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product   ||   
 9017 || Drawing, marking-out or mathematical calculating instruments (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators); instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in this Chapter   || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product   ||   
 9018 || Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments:   ||   ||   
   || - Dentists’ chairs incorporating dental appliances   || Manufacture from materials of any heading, including other materials of heading 9018 || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product   
   || - Other || Manufacture in which: - all the materials used are classified within a heading other than that of the product; - the value of all the materials used does not exceed 40 % of the ex-works price of the product   || Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product 
 9019 || Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus   || Manufacture in which: - all the materials used are classified within a heading other than that of the product; - the value of all the materials used does not exceed 40 % of the ex-works price of the product || Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product 
 9020 || Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters   || Manufacture in which: - all the materials used are classified within a heading other than that of the product; - the value of all the materials used does not exceed 40 % of the ex-works price of the product   || Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product 
 9024 || Machines and appliances for testing the hardness, strength, compressibility, elasticity or other mechanical properties of materials (for example, metals, wood, textiles, paper, plastics)   || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product ||   
 9025 || Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments   || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product ||   
 9026 || Instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases (for example, flow meters, level gauges, manometers, heat meters), excluding instruments and apparatus of heading 9014, 9015, 9028 or 9032   || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product ||   
 9027 || Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and apparatus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes   || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product ||   
 9028 || Gas, liquid or electricity supply or production meters, including calibrating meters therefor:   ||   ||   
   || - Parts and accessories || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product   ||   
   || - Other || Manufacture: - in which the value of all the materials used does not exceed 40 % of the ex-works price of the product; and - the value of all the non-originating materials used does not exceed the value of all the originating materials used   || Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product 
 9029 || Revolution counters, production counters, taximeters, mileometers, pedometers and the like; speed indicators and tachometers, other than those of heading 9014 or 9015; stroboscopes   || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product ||   
 9030 || Oscilloscopes, spectrum analysers and other instruments and apparatus for measuring or checking electrical quantities; instruments and apparatus for measuring or detecting alpha, beta, gamma, X-ray, cosmic or other ionising radiations   || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product ||   
 9031 || Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this Chapter; profile projectors   || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product ||   
 9032 || Automatic regulating or controlling instruments and apparatus   || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product   ||   
 9033 || Parts and accessories (not specified or included elsewhere in this Chapter) for machines, appliances, instruments or apparatus of Chapter 90   || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product ||   
 ex Chapter 91 || Clocks and watches and parts thereof; except for: || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product   ||   
 9105 || Other clocks || Manufacture: - in which the value of all the materials used does not exceed 40 % of the ex-works price of the product; and - the value of all the non-originating materials used does not exceed the value of all the originating materials used   || Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product 
 9109 || Clock movements, complete and assembled || Manufacture: - in which the value of all the materials used does not exceed 40 % of the ex-works price of the product; and - the value of all the non-originating materials used does not exceed the value of all the originating materials used   || Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product 
 9110 || Complete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements   || Manufacture: - in which the value of all the materials used does not exceed 40 % of the ex-works price of the product; and - where, within the above limit, the value of the materials classified within heading 9114 are only used up to a value of 10 % of the ex-works price of the product   || Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product 
 9111 || Watch cases and parts thereof || Manufacture in which: - all the materials used are classified within a heading other than that of the product; - the value of all the materials used does not exceed 40 % of the ex-works price of the product   || Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product 
 9112 || Clock cases and cases of a similar type for other goods of this Chapter, and parts thereof || Manufacture in which: - all the materials used are classified within a heading other than that of the product; - the value of all the materials used does not exceed 40 % of the ex-works price of the product   || Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product 
 9113 || Watch straps, watch bands and watch bracelets, and parts thereof:   ||   ||   
   || - of base metal, whether or not gold- or silver-plated, or of metal clad with precious metal || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product   ||   
   || - Other || Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product   ||   
 Chapter 92 || Musical instruments; parts and accessories of such articles || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product   ||   
 Chapter 93 || Arms and ammunition; parts and accessories thereof || Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product   ||   
 ex Chapter 94 || Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like; prefabricated buildings; except for:   || Manufacture in which all the materials used are classified within a heading other than that of the product   || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product 
 ex 9401 and ex 9403 || Base metal furniture, incorporating unstuffed cotton cloth of a weight of 300 g/m² or less   || Manufacture in which all the materials used are classified within a heading other than that of the product or Manufacture from cotton cloth already made up in a form ready for use with materials of heading 9401 or 9403, provided that: || Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product 
   ||   || - the value of the cloth does not exceed 25 % of the ex-works price of the product; and - all the other materials used are originating and are classified in a heading other than heading 9401 or 9403   ||   
 9405 || Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included   || Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product ||   
 9406 || Prefabricated buildings || Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product   ||   
 ex Chapter 95 || Toys, games and sports requisites; parts and accessories thereof; except for:   || Manufacture in which all the materials used are classified within a heading other than that of the product   ||   
 ex 9503     || Other toys; reduced-size (‘scale’) models and similar recreational models, working or not; puzzles of all kinds   || Manufacture in which: - all the materials used are classified within a heading other than that of the product; - the value of all the materials used does not exceed 50 % of the ex-works price of the product   ||   
 ex 9506 || Golf clubs and parts thereof || Manufacture in which all the materials used are classified within a heading other than that of the product. However, roughly shaped blocks for making golf-club heads may be used   ||   
 ex Chapter 96 || Miscellaneous manufactured articles; except for: || Manufacture in which all the materials used are classified within a heading other than that of the product   ||   
 ex 9601 and ex 9602 || Articles of animal, vegetable or mineral carving materials || Manufacture from ‘worked’ carving materials of these headings   ||   
 ex 9603 || Brooms and brushes, (except for besoms and the like and brushes made from marten or squirrel hair), hand-operated mechanical floor sweepers, not motorised; paint pads and rollers; squeegees (other than roller squeegees)   || Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product ||   
 9605 || Travel sets for personal toilet, sewing or shoe or clothes cleaning || Each item in the set must satisfy the rule which would apply to it if it were not included in the set. However, non-originating articles may be incorporated, provided their total value does not exceed 15 % of the ex-works price of the set   ||   
 9606 || Buttons, press-fasteners, snap-fasteners and press-studs, button moulds and other parts of these articles; button blanks   || Manufacture in which: - all the materials used are classified within a heading other than that of the product; - the value of all the materials used does not exceed 50 % of the ex-works price of the product   ||   
 9608 || Ball-point pens; felt-tipped and other porous-tipped pens and markers; fountain pens, stylograph pens and other pens; duplicating stylos; propelling or sliding pencils; pen-holders, pencil-holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading 9609 || Manufacture in which all the materials used are classified within a heading other than that of the product. However, nibs or nib-points classified within the same heading may be used   ||   
 9612 || Typewriter or similar ribbons, inked or otherwise prepared for giving impressions, whether or not on spools or in cartridges; ink-pads, whether or not inked, with or without boxes   || Manufacture in which: - all the materials used are classified within a heading other than that of the product; - the value of all the materials used does not exceed 50 % of the ex-works price of the product   ||   
 ex 9613 || Lighters with piezo-igniter || Manufacture in which the value of all the materials of heading 9613 used does not exceed 30 % of the ex-works price of the product   ||   
 ex 9614     || Pipes and pipe bowls || Manufacture from roughly-shaped blocks   ||   
 Chapter 97 || Works of art, collectors’ pieces and antiques   || Manufacture in which all the materials used are classified within a heading other than that of the product   ||   
ANNEX II(a) 
Derogations from the list of working or
processing required to be carried out on non-originating materials in order for
the product manufactured to obtain originating status 
The products included in the list may not all be covered by the
Agreement. It is, therefore, necessary to consult the other parts of the
Agreement.
Common
provisions
1.           For the products described
in the table below, the following rules may also apply instead of the rules set
out in Annex II.
2.           The proof of origin issued
or made out in accordance with this Annex shall include the following statement
in English, French or Portuguese:
‘Derogation – Annex II(a) of Protocol … -
Materials of HS heading … originating from … used.’
‘Dérogation - Annexe II (a) du protocole… - Matières de la
position du SH n° … originaires de … utilisées.’
‘Derrogação - Anexo II (a) do Protocolo... -
Materiais da posição ... do SH originários de ... usados’.
This statement shall be contained in box 7 of
the EUR.1 movement certificate referred to in Article 18 of the Protocol, or
shall be added to the invoice declaration referred to in Article 22 of the
Protocol.
3.           The
West African States and the Member States of the European Union shall, each for
their own part, take the measures necessary in order to implement this Annex.
 HS heading || Description of product || Specific derogation concerning the working or processing carried out on non-originating materials which confers originating status 
 Chapter 2 || Meat and edible meat offal || All the meat and edible meat offal is wholly obtained 
 Chapter 4 || Dairy produce; birds’ eggs; natural honey; edible products of animal origin, not elsewhere specified or included || Manufacture in which: - all the materials of Chapter 4 used are wholly obtained - the content of materials of Chapter 17 used does not exceed 40 %, by weight, of the final product 
 Chapter 6 || Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage || Manufacture in which all the materials of Chapter 6 used are wholly obtained or Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product   
 0812 to 0814 || Fruit and nuts, provisionally preserved; fruit, dried, other than that of headings 0801 to 0806; peel of citrus fruits or melons || Manufacture in which the content of materials of Chapter 8 used does not exceed 30 %, by weight, of the final product 
 Chapter 9 || Coffee, tea, maté and spices || Manufacture from materials of any heading 
 1101 to 1104   || Products of the milling industry || Manufacture from materials of Chapter 10, except rice of heading 1006 
  1105 to 1109 || Flour, meal, powder, flakes of potatoes, etc.; starches; inulin; wheat gluten || Manufacture in which the content of non-originating materials does not exceed 20 %, by weight   or   Manufacture from materials of Chapter 10, except materials of heading 1006, in which the materials of heading 0710 and sub-heading 0710.10 are wholly obtained 
 Chapter 12 || Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder || Manufacture from materials of any heading, except that of the product   
 1301 || Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams) || Manufacture from materials of any heading   
 1302 || Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products: - Mucilages and thickeners, modified, derived from vegetable products || Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product 
 1506 || Other animal fats and oils and their fractions, whether or not refined, but not chemically modified || Manufacture from materials of any heading, except that of the product 
 ex 1507 to ex 1515 || Vegetable oils and their fractions: - Soya, groundnut, palm, copra, palm kernel, babassu, tung and oiticica oil, myrtle wax and Japan wax, fractions of jojoba oil and oils for technical or industrial uses other than the manufacture of foodstuffs for human consumption, except olive oils of headings 1509 and 1510 || Manufacture from materials of any subheading, except that of the product 
 1516 || Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared || Manufacture from materials classified in a heading other than that of the product 
 Chapter 18 || Cocoa and cocoa preparations ||  Manufacture: - from materials of any heading, except that of the product - in which the content of materials of Chapter 17 used does not exceed 40 %, by weight, of the final product 
 1901 || Food preparations of flour, groats, meal, starch or malt extract, containing less than 40 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 0401 to 0404 containing less than 5 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included || Manufacture: - from materials of any heading, except that of the product - in which the content of materials of Chapter 17 used does not exceed 40 %, by weight, of the final product 
 1902 || Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared || Manufacture in which: - the content of materials of Chapter 11 used does not exceed 20 %, by weight - the weight of materials of Chapters 2 and 3 used does not exceed 20 %, by weight, of the final product 
 1903 || Tapioca and substitutes thereof prepared from starch, in the form of flakes, grains, pearls, sifting or similar forms: - with a content of materials of heading 1108.13 (potato starch) not more than 30 % by weight || Manufacture from materials of any heading, except that of the product 
 1904 || Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour and meal), pre-cooked or otherwise prepared, not elsewhere specified or included || Manufacture: - from materials of any heading, except heading 1806 - in which the content of materials of Chapter 11 used does not exceed 20 %, by weight - in which the content of materials of Chapter 17 used does not exceed 40 %, by weight of the final product 
 1905 || Bread, pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products || Manufacture in which the content of materials of Chapter 11 used does not exceed 20 % by weight 
 ex Chapter 20 || Preparations of vegetables, fruit, nuts or other parts of plants: From materials other than those of headings 2002, 2003   || Manufacture: - from materials of any heading, except that of the product - in which the content of materials of Chapter 17 used does not exceed 40 %, by weight, of the final product or Manufacture: - in which the value of all the materials used does not exceed 70 % of the ex-works price of the product - in which the content of materials of Chapter 17 used does not exceed 40 %, by weight, of the final product 
 Chapter 21 || Miscellaneous edible preparations:   || Manufacture: - from materials of any heading, except that of the product - in which the content of materials of Chapters 4 and 17 used does not exceed 40 %, by weight, of the final product or Manufacture: in which the value of all the materials used does not exceed 70 % of the ex-works price of the product - in which the content of materials of Chapters 4 and 17 used does not exceed 40 %, by weight, of the final product 
 Chapter 23 || Residues and waste from the food industries; prepared animal fodder:   || Manufacture: - from materials of any heading, except that of the product - in which the content of maize or materials of Chapters 2, 4 and 17 used does not exceed 40 %, by weight, of the final product or Manufacture: - in which the value of all the materials used does not exceed 70 % of the ex-works price of the product - in which the content of maize or materials of Chapters 2, 4 and 17 used does not exceed 40 %, by weight, of the final product   
 Chapter 32 || Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks || Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used, provided their value does not exceed 20 % of the ex-works price of the product or Manufacture in which the value of all the materials used does not exceed 60 % of the ex-works price of the product 
 Chapter 33   || Essential oils and resinoids; perfumery, cosmetic or toilet preparations || Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used, provided their value does not exceed 20 % of the ex-works price of the product or Manufacture in which the value of all the materials used does not exceed 60 % of the ex-works price of the product 
 ex Chapter 34 || Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, ‘dental waxes’ and dental preparations with a basis of plaster; except for: || Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used, provided their value does not exceed 20 % of the ex-works price of the product or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product 
 ex 3404 || Artificial waxes and prepared waxes: – With a basis of paraffin, petroleum waxes, waxes obtained from bituminous minerals, slack wax or scale wax || Manufacture from materials of any heading 
 Chapter 35 || Albuminoidal substances; modified starches; glues; enzymes || Manufacture in which the value of all the materials used does not exceed 60 % of the ex-works price of the product 
 Chapter 36 || Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations || Manufacture in which the value of all the materials used does not exceed 60 % of the ex-works price of the product 
 Chapter 37 || Photographic or cinematographic goods   || Manufacture in which the value of all the materials used does not exceed 60 % of the ex-works price of the product 
 Chapter 38 || Miscellaneous chemical products || Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used, provided their value does not exceed 20 % of the ex-works price of the product or Manufacture in which the value of all the materials used does not exceed 60 % of the ex-works price of the product 
 ex 3922 to 3926 || Articles of plastics || Manufacture in which all the materials used are classified within a heading other than that of the product 
 ex Chapter 41 || Raw hides and skins (other than fur skins) and leather || Manufacture in which all the materials used are classified within a heading other than that of the product or Manufacture in which the value of all the materials used does not exceed 60 % of the ex-works price of the product 
 4101 to 4103 || Raw hides and skins of bovine (including buffalo) or equine animals (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split; raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not with wool on or split, other than those excluded by Note 1(c) to Chapter 41; other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split, other than those excluded by Note 1(b) or 1(c) to Chapter 41 || Manufacture from materials of any heading 
 4104 to 4106 || Tanned or crust hides and skins, without wool or hair on, whether or not split, but not further prepared || Retanning of tanned leather 
 Chapter 42 || Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk worm gut) || Manufacture in which all the materials used are classified within a heading other than that of the product or Manufacture in which the value of all the materials used does not exceed 60 % of the ex-works price of the product   
 Chapter 46 || Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork   || Manufacture in which all the materials used are classified within a heading other than that of the product or Manufacture in which the value of all the materials used does not exceed 60 % of the ex-works price of the product 
 Chapter 48              || Paper and paperboard; articles of paper pulp, of paper or of paperboard || Manufacture in which all the materials used are classified within a heading other than that of the product or Manufacture in which the value of all the materials used does not exceed 60 % of the ex-works price of the product 
 ex 6117   ||   Other made-up clothing accessories; knitted or crocheted parts of garments or of clothing accessories ||   Spinning of natural and/or man-made staple fibres, or extrusion of man-made filament yarn, accompanied by knitting (knitted-to-shape products) or Dyeing of yarn of natural fibres accompanied by knitting (knitted-to-shape products) 
 6213 and 6214   || Handkerchiefs, shawls, scarves, mufflers, mantillas, veils and the like:   - Embroidered                                         - Other ||   Weaving accompanied by making-up (including cutting) or Manufacture from unembroidered fabric, provided that the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product[66] or Making-up preceded by printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product Weaving accompanied by making-up (including cutting) or Making-up preceded by printing accompanied by at least two preparatory finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product 
 6307 || Other made-up articles, including dress patterns || Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product 
 6308 || Sets consisting of woven fabric and yarn, whether or not with accessories, for making up into rugs, tapestries, embroidered tablecloths or serviettes, or similar textile articles, put up in packings for retail sale || Each item in the set must satisfy the rule which would apply to it if it were not included in the set. However, the value of any non-originating articles must not exceed 35 % of the ex-works price of the set   
 ex Chapter 64 || Footwear, gaiters and the like || Manufacture from materials of any heading, except from assemblies of uppers affixed to inner soles or to other sole components 
 Chapter 69   || Ceramic products || Manufacture in which all the materials used are classified within a heading other than that of the product or Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product 
 ex Chapter 71   || Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin, except for: || Manufacture in which all the materials used are classified within a heading other than that of the product or Manufacture in which the value of all the materials used does not exceed 60 % of the ex-works price of the product 
 7106, 7108 and 7110 || Precious metals:   - Unwrought                 - Semi-manufactured or in powder form || Manufacture from materials of any heading, except those of headings 7106, 7108 and 7110 or Electrolytic, thermal or chemical separation of precious metals of heading 7106, 7108 or 7110 or Fusion and/or alloying of precious metals of heading 7106, 7108 or 7110 with each other or with base metals   Manufacture from unwrought precious metals 
 7115 || Other articles of precious metal or of metal clad with precious metal || Manufacture from materials of any heading, except that of the product 
 Chapter 83 || Miscellaneous articles of base metal || Manufacture in which all the materials used are classified within a heading other than that of the product or Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product 
 ex 8302 || Other mountings, fittings and similar articles suitable for buildings, and automatic door closers || Manufacture in which all the materials used are classified within a heading other than that of the product. However, the other materials of heading 8302 may be used, provided their value does not exceed 30 % of the ex-works price of the product 
 ex 8306 || Statuettes and other ornaments, of base metal || Manufacture in which all the materials used are classified within a heading other than that of the product. However, the other materials of heading 8306 may be used, provided their value does not exceed 40 % of the ex-works price of the product 
 Chapter 84 || Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof || Manufacture in which all the materials used are classified within a heading other than that of the product or Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product   
 Chapter 85 || Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles || Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product 
 Chapter 87 || Vehicles other than railway or tramway rolling stock, and parts and accessories thereof || Manufacture in which all the materials used are classified within a heading other than that of the product or Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product 
 Chapter 94 || Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like; prefabricated buildings; || Manufacture in which all the materials used are classified within a heading other than that of the product or Manufacture in which the value of all the materials used does not exceed 60 % of the ex-works price of the product 
ANNEX III 
Form for
movement certificate
1.           EUR.1 movement
certificates shall be made out on the form, a specimen of which appears in this
Annex. This form shall be printed in one or more of the languages in which the
Agreement is drawn up. Certificates shall be made out in one of these languages
and in accordance with the provisions of the domestic law of the exporting
State. If the forms are handwritten, they shall be completed in ink in block
letters.
2.           Each certificate shall
measure 210 x 297 mm; a tolerance of up to plus 8 mm or minus
5 mm in the length may be allowed. The paper used must be white, sized for
writing, not containing mechanical pulp and weighing not less than
60 g/m². It shall have a printed green guilloche pattern background,
making any falsification by mechanical or chemical means apparent to the eye.
3.           The exporting States may
reserve the right to print the certificates themselves or may have them printed
by approved printers. In the latter case, each certificate shall include a
reference to such approval. Each certificate must bear the name and address of
the printer or a mark by which the printer can be identified. It shall also
bear a serial number, either printed or not, by which it can be identified.
MOVEMENT
CERTIFICATE
 1.     Exporter (Name, full address, country) ||    EUR.1      No A    000.000 
   || See notes overleaf before completing this form. 
   || 2.     Certificate used in preferential trade between           
 3.     Consignee (Name, full address, country) (Optional) ||                                                and             (Insert appropriate countries, groups of countries or territories) 
   || 4.     Country, group of countries or territory in which the products are considered as originating     || 5.     Country, group of countries or territory of destination       
 6.     Transport details (Optional)               || 7.     Remarks               
 8.     Item number; Marks and numbers; Number and kind of packages (1); Description of goods                                                 || 9.  Gross mass (kg) or other measure (litres, m³, etc.)                                           || 10.  Invoices    (Optional)                                             
 11.  CUSTOMS ENDORSEMENT    Declaration certified    Export document (2)        Form.................................................. No..................         Customs office.........................................................    Issuing country or territory         .          Date..........................................................................         .                                     (Signature) ||                                     Stamp         || 12.   DECLARATION BY THE EXPORTER    I, the undersigned, declare that the goods described above meet the conditions required for the issue of this certificate.               Place and date................................................           .                                (Signature) 
(¹) If goods are not packed, indicate number
of items or state ‘in bulk’ as appropriate.
(²) Complete only where the regulations of
the exporting country or territory require.
 13.   Request for verification, to: || 14.   Result of verification 
                 || Verification carried out shows that this certificate (*)        was issued by the customs office indicated and that the information contained therein is accurate.             does not meet the requirements as to authenticity and accuracy (see remarks appended).   
 Verification of the authenticity and accuracy of this certificate is requested       ...........................................................................................................                                          (Place and date)                                                              Stamp           .......................... .......................... (Signature)     ||           ...........................................................................................................                                          (Place and date)                                                              Stamp           .......................... .......................... (Signature) ________________________ (*) Insert X in the appropriate box. 
NOTES
1.           Certificate must not
contain erasures or words written over one another. Any alterations must be
made by deleting the incorrect particulars and adding any necessary
corrections. Any such alteration must be initialled by the person who completed
the certificate and endorsed by the Customs authorities of the issuing country
or territory.
2.           No spaces must be left
between the items entered on the certificate and each item must be preceded by
an item number. A horizontal line must be drawn immediately below the last
item. Any unused space must be struck through in such a manner as to make any
later additions impossible.
3.           Goods must be described in
accordance with commercial practice and with sufficient detail to enable them
to be identified.
                                                                     APPLICATION FOR A MOVEMENT CERTIFICATE
 1.     Exporter (Name, full address, country) ||    EUR.1      No A    000.000 
   || See notes overleaf before completing this form. 
   || 2.     Application for a certificate to be used in preferential trade between           
 3.     Consignee (Name, full address, country) (Optional) ||                                                and             (Insert appropriate countries, groups of countries or territories) 
   || 4.     Country, group of countries or territory in which the products are considered as originating     || 5.     Country, group of countries or territory of destination       
 6.     Transport details (Optional)               || 7.     Remarks               
 8.     Item number; Marks and numbers; Number and kind of packages (*); Description of goods                                                             || 9.  Gross mass (kg) or other measure (litres, m³, etc.)                                                       || 10.  Invoices    (Optional)                                                         
(¹) If goods are not packed, indicate number
of items or state ‘in bulk’ as appropriate.
DECLARATION BY THE EXPORTER
I, the undersigned, exporter of the goods described overleaf,
 DECLARE || that the goods meet the conditions required for the issue of the attached certificate; 
 SPECIFY || as follows the circumstances which have enabled these goods to meet the above conditions: 
   || …………………………………………………………...……… 
   || …………………………………………………………...……… 
   || ……………………………………………………………….….. 
   || …………………………………………………………………... 
 SUBMIT || the following supporting documents([67]): 
   || ………………………………………………………………...… 
   || ……………………………………………………………...…… 
   || …………………………………………………………………... 
   || …………………………………………………………………... 
 UNDERTAKE || to submit, at the request of the appropriate authorities, any supporting evidence which these authorities may require for the purpose of issuing the attached certificate, and undertake, if required, to agree to any inspection of my accounts and to any check on the processes of manufacture of the above goods, carried out by the said authorities; 
 REQUEST || the issue of the attached certificate for these goods. 
   ||   
   || …………………………………………………………………... (Place and date). 
   || …………………………………………………………………... (Signature) 
ANNEX IV
Invoice
declaration
The invoice declaration, the text of which
is given below, must be made out in accordance with the footnotes. However, the
footnotes do not have to be reproduced.
Bulgarian version
Износителят
на
продуктите,
обхванати от
този
документ
(митническо
разрешение №
… ([68]))
декларира, че
освен кьдето
е отбелязано
друго, тези продукти
са с …
преференциален
произход ([69]).
Spanish version
El exportador de los productos incluidos en el presente
documento (autorización aduanera n° .. …(1).) declara que, salvo
indicación en sentido contrario, estos productos gozan de un origen preferencial
. …(2).
Czech version
Vývozce výrobků uvedených v tomto dokumentu (číslo povolení …(1))
prohlašuje, že kromě zřetelně označených, mají tyto výrobky
preferenční původ v …(2).
Danish version
Eksportøren af varer, der er omfattet af nærværende dokument,
(toldmyndighedernes tilladelse nr. ...(1)), erklærer, at varerne,
medmindre andet tydeligt er angivet, har præferenceoprindelse i ...(2).
German version
Der Ausführer (Ermächtigter Ausführer; Bewilligungs-Nr. ...(1))
der Waren, auf die sich dieses Handelspapier bezieht, erklärt, dass diese
Waren, soweit nicht anderes angegeben, präferenzbegünstigte ...(2)
Ursprungswaren sind.
Estonian version
Käesoleva
dokumendiga hõlmatud toodete eksportija (tolliameti kinnitus nr. ...(1))
deklareerib, et need tooted on ...(2) sooduspäritoluga, välja
arvatud juhul kui on selgelt näidatud teisiti.
Greek version
Ο
εξαγωγέας των
προϊόντων που
καλύπτονται
από το παρόν
έγγραφο (άδεια
τελωνείου
υπ΄αριθ. ...(1))
δηλώνει ότι,
εκτός εάν
δηλώνεται
σαφώς άλλως, τα
προϊόντα αυτά
είναι
προτιμησιακής
καταγωγής ...(2).
English version
The exporter of the products covered by this document (customs
authorisation ...(1)) declares that, except where otherwise clearly
indicated, these products are of ...(2) preferential origin.
French version
L'exportateur des produits couverts par le présent document
(autorisation douanière n° ...(1)) déclare que, sauf indication
claire du contraire, ces produits ont l'origine préférentielle ... (2)).
Croatian version
Izvoznik proizvoda obuhvaćenih ovom ispravom (carinsko ovlaštenje
br. ... (1)) izjavljuje da su, osim ako je drukčije
izričito navedeno, ovi proizvodi ... (2)
preferencijalnog podrijetla.
Italian version
L'esportatore delle merci contemplate nel presente documento
(autorizzazione doganale n …(1)) dichiara che, salvo indicazione
contraria, le merci sono di origine preferenziale …(2)
Latvian version
Eksportētājs produktiem, kuri ietverti šajā
dokumentā (muitas pilnvara Nr. …(1)), deklarē, ka, iznemot
tur, kur ir citādi skaidri noteikts, šiem produktiem ir priekšrocību
izcelsme no …(2).
Lithuanian version
Šiame dokumente išvardintų prekių eksportuotojas (muitinès
liudijimo Nr …(1)) deklaruoja, kad, jeigu kitaip nenurodyta, tai yra
…(2) preferencinès kilmés prekés.
Hungarian version
A jelen okmányban szereplő áruk exportőre (vámfelhatalmazási
szám: …(1)) kijelentem, hogy eltérő jelzés hianyában az áruk
kedvezményes …(2) származásúak.
Maltese version
L-esportatur tal-prodotti koperti b’dan id-dokument (awtorizzazzjoni
tad-dwana nru. …(1)) jiddikjara li, ħlief fejn indikat b’mod
ċar li mhux hekk, dawn il-prodotti huma ta’ oriġini preferenzjali …(2).
Dutch version
De exporteur van de goederen waarop dit document van toepassing is
(douanevergunning nr. ...(1)), verklaart dat, behoudens
uitdrukkelijke andersluidende vermelding, deze goederen van preferentiële ...
oorsprong zijn (2).
Polish version
Eksporter produktów objętych tym dokumentem (upoważnienie
władz celnych nr …(1)) deklaruje, że z wyjątkiem
gdzie jest to wyraźnie określone, produkty te mają …(2)
preferencyjne pochodzenie.
Portuguese version
O exportador dos produtos cobertos pelo presente documento (autorização
aduaneira n°. ...(1)), declara que, salvo expressamente indicado em
contrário, estes produtos são de origem preferencial ...(2).
Romanian version
Exportatorul
produselor ce fac obiectul acestui document (autorizaţia vamală nr. …(1))
declară că, exceptând cazul în care în mod expres este indicat
altfel, aceste produse sunt de origine preferenţială …(2).
Slovenian version
Izvoznik blaga, zajetega s tem dokumentom (pooblastilo
carinskih organov št …(1)) izjavlja, da, razen če ni
drugače jasno navedeno, ima to blago preferencialno …(2)
poreklo.
Slovak version
Vývozca výrobkov uvedených v tomto dokumente (číslo povolenia …(1))
vyhlasuje, že okrem zreteľne označených, majú tieto výrobky
preferenčný pôvod v …(2).
Finnish version
Tässä asiakirjassa mainittujen tuotteiden viejä (tullin lupa n:o ...(1))
ilmoittaa, että nämä tuotteet ovat, ellei toisin ole selvästi merkitty,
etuuskohteluun oikeutettuja ... alkuperätuotteita (2).
Swedish version
Exportören av de varor som omfattas av detta dokument
(tullmyndighetens tillstånd nr. ...(1)) försäkrar att dessa varor,
om inte annat tydligt markerats, har förmånsberättigande ... ursprung (2).
   || …………………………………………………[70] (Place and date) 
   || ………………………………………………….[71] (Signature of the exporter; in addition, the name of the person signing the declaration has to be indicated in clear script) 
ANNEX V A
Supplier’s declaration for products
having preferential origin status
 I, the undersigned, declare that the goods listed on this document ........................... (1)     
 originate in ............................. (2) and satisfy the rules of origin governing preferential trade between the West African States and the European Union.   
 I undertake to make available to the customs authorities, if required, evidence in support of this declaration.   
 ...................................................................(3) 
 ..........................................................................................(4)   
 ................................................(5) 
Note
The
above-mentioned text, suitably completed in conformity with the footnotes
below, constitutes a supplier’s declaration. The footnotes do not have to be
reproduced.
(1)            - If only some of the goods listed on the
invoice are concerned, they should be clearly indicated or marked and this
marking entered on the declaration as follows: ‘. . . . . . . . . . listed on
this invoice and marked . . . . . . . . . . were produced . . . . . . . . . .’.
- If a document other
than an invoice or an annex to the invoice is used (see Article 28(5) of
the Protocol), the name of the document concerned should be mentioned instead
of the word ‘invoice’.
(2)                The European Union, a
Member State of the European Union, a West African State, an OCT or another ACP
State that has at least provisionally applied an EPA. Where a West African
State, OCT or another ACP State that has at least provisionally applied an EPA
is given, a reference must also be made to the European Union customs office
holding any EUR.1 or EUR.2 certificate(s) concerned, giving the number of the
certificate(s) concerned and, if possible, the relevant customs entry number
involved.
(3)                Place and date.
(4)                Name and function in
company.
(5)                Signature.
ANNEX V B 
Supplier’s declaration for products
not having preferential original status
 I, the undersigned, declare that the goods listed on this document ................................................ (1) originate in ................................................. (2) and incorporate the following components or materials which do not have a West African State, other ACP State that has at least provisionally applied an EPA, OCT or European Union origin for preferential trade: 
 ………………..................................................................(3) || .......................................................(4) 
 ....................................................(5) ||   
 ….......................................................................................................................................................... 
 …………………………………………….............................................................................................(6) 
 I undertake to make available to the customs authorities, if required, evidence in support of this declaration. 
 ..............................................................................(7) || ..........................................................................(8) 
 ..............................................................................(9) 
Note
The above-mentioned text, suitably
completed in conformity with the footnotes below, constitutes a supplier’s
declaration. The footnotes do not have to be reproduced.
(1)               - If only some of the goods listed on the
invoice are concerned, they should be clearly indicated or marked and this
marking entered on the declaration as follows: ‘. . . . . . . . . . listed on
this invoice and marked . . . . . . . . . . were produced . . . . . . . . . .’.
- If a document other
than an invoice or an annex to the invoice is used (see Article 28(5) of
the Protocol), the name of the document concerned should be mentioned instead
of the word ‘invoice’.
(2)                The European Union, a
Member State of the European Union, a West African State, an OCT or another ACP
State that has at least provisionally applied an EPA.
(3)                        The product description must be given in
all cases. The description must be adequate and should be sufficiently detailed
to allow the tariff classification of the goods concerned to be determined.
(4)                        Customs values should be given only if
required.
(5)                        The country of origin should be given only
if required. The origin to be given must be a preferential origin, all other
origins should be given as ‘third country’.
(6)                        Add the following: ‘and have undergone the
following processing in [the European Union] [European Union Member State] [West African State] [OCT] [other ACP State that has at least provisionally
applied an EPA]..............................’, along with a description of the
processing carried out if this information is required.
(7)                Place and date.
(8)                Name and function in
company.
(9)                Signature.
ANNEX VI
Information certificate
1.           The information
certificate form given in this Annex shall be used and printed in one or more
of the official languages in which the Agreement is drawn up and in accordance
with the provisions of the domestic law of the exporting State. Information
certificates shall be completed in one of those languages; if they are
handwritten, they shall be completed in ink in block letters. They shall bear a
serial number, whether or not printed, by which they can be identified.
2.           The information
certificate shall measure 210 x 297 mm (A4 format); a tolerance of up to
plus 8 mm or minus 5 mm in the length may be allowed. The paper must
be white, sized for writing, not contain mechanical pulp and weigh not less
than 65 g/m².
3.           The national
administrations may reserve the right to print the forms themselves or may have
them printed by printers approved by them. In the latter case, each certificate
shall include a reference to such approval. The forms shall bear the name and
address of the printer or a mark by which the printer can be identified.
 1. || Supplier(1)   ||   || INFORMATION CERTIFICATE 
   ||   ||   || to facilitate the issue of a 
   ||   ||   || MOVEMENT CERTIFICATE 
   ||   ||   || for preferential trade between 
 2. || Consignee(1) ||   || THE EUROPEAN UNION and West African State   ||   
 3. || Processor(1) ||   || 4. State in which the working or processing has been carried out   
 6. || Customs office of importation(1) || 5. For official use 
 7. || Import document (2) ||   ||   
   || Form: ........................................ || No: ............................................... ||   
 Series: ......................................................................................................... ||   
   || Date: ||   ||   ||   ||   ||   ||   
   ||   || GOODS SENT TO THE STATE OF DESTINATION 
 8. || Marks, numbers, quantity || 9. Harmonised Commodity Description and Coding System || 10. Quantity(3) 
   || and kind of package || heading/subheading number (HS code) ||     
   ||   ||   || 11. Value(4)   
   ||   || IMPORTED GOODS USED 
 12. || Harmonised Commodity Description and Coding System || 13. Country of origin || 14. Quantity(3) || 15. Value(2)(5) 
 99 || heading/subheading number (HS code) ||   ||   ||   
 16. || Nature of the working or processing carried out   
 17. || Remarks   ||   
 18. CUSTOMS ENDORSEMENT || 19. DECLARATION BY SUPPLIER 
   || Declaration certified: ||   || I, the undersigned, declare that the information 
   ||   ||   || on this certificate is accurate. 
   || Document: ……………………... ||   ||   
   || Form: .................................No: ............. ||   || Place: ................... Date: ||   ||   ||   ||   
   || Customs office: ...................... || ...................................... ||   
   || Date: ||   ||   ||   ||   ||   ||   
   ||   ||   ||   
   ||     Official stamp ||         ||       
   || ---------------------------------------. (Signature) || . || ................ ..................... ........................................... .................... (Signature) 
(1)(2)(3)(4)(5) See footnotes overleaf

 REQUEST FOR VERIFICATION || RESULT OF VERIFICATION 
 The undersigned customs official requests verification of the authenticity and accuracy of this information certificate. || Verification carried out by the undersigned customs official shows that this information certificate: 
   ||   
   || (a) was issued by the customs office indicated and that the information contained therein is accurate(*). 
   ||   
   ||   
   || (b) does not meet the requirements as to authenticity and accuracy (see notes appended)(*). 
   ||   
   ||   
   ||   
 Place: ......................................................... Date: .................................................. || Place: ......................................................... Date: .................................................. 
   ||   
   ||   
         Official stamp     ||         Official stamp     
 -------------------------------------------------------------------------- || ----------------------------------------------------------------------------- 
 (Official’s signature) || (Official’s signature) 
   ||   
   ||   
   || (*) Delete where not applicable. 
CROSS REFERENCES
1.                Name
of individual or business and full address.
2.                Optional
information.
3.                Kg,
hl, m³ or other measure.
4.                Packaging
is considered as forming a whole with the goods contained therein. However,
this provision does not apply to packaging which is not of the normal type for
the article packed, and which has a lasting utility value of its own, apart
from its function as packaging.
5.                The value must be indicated in
accordance with the provisions on rules of origin. 

 ANNEX VII Form for application for a derogation 
 1. Commercial description of the finished product 1.1. Customs classification (HS code) || 2. Anticipated annual quantity of exports to the European Union (weight, number of pieces, metres or other unit) 
 3. Commercial description of third country materials Customs classification (HS code) || 4. Anticipated annual quantity of third country materials to be used 
 5. Value of third country materials || 6. Ex-works value of finished product   
 7. Origin of third country materials || 8. Reasons why the rule of origin for the finished product cannot be satisfied 
 9. Commercial description of materials originating in countries or territories referred to in Article 7 || 10. Anticipated annual quantity of materials originating in countries or territories referred to in Article 7 to be used 
 11. Value of materials originating in countries or territories referred to in Article 7 || 12. Working or processing carried out in countries or territories referred to in Article 7 without obtaining origin 
 13. Duration requested for derogation from .................. to ........................ || 14. Detailed description of working and processing in the West African States 
 15. Capital structure of the firm(s) concerned || 16. Amount of investments made/planned 
 17. Staff employed/expected || 18. Value added by the working or processing in the West African States: 18.1. Labour: 18.2. Overheads 18.3. Other: 
 19. Other possible sources of supply for materials || 20. Other possible sources of supply for materials 
 21. Remarks           ||   
NOTES
1.           If the boxes in the form
are too small for the relevant information, you may attach additional pages to
the form. In this case, you should indicate ‘see annex’ in the box concerned.
2.           If possible, samples or
other illustrative material (pictures, designs, catalogues, etc.) of the final
product and of the materials should accompany the form.
3.           You must complete a form
for each product covered by the request.
Boxes 3, 4, 5, 7: ‘third country’ means any country which is not referred
to in Article 7.
Box 12:         If third country materials have been worked or processed
in the countries or territories referred to in Article 7 without obtaining
origin before being further processed in the West African States requesting the
derogation, you should indicate the working or processing carried out in the
countries or territories referred to in Article 7.
Box 13:         The dates to be indicated are the initial and final one
for the period in which EUR.1 certificates may be issued under the derogation.
Box 18:         Indicate either the percentage of added value in respect
of the ex-works price of the product or the monetary amount of the added value
per unit of product.
Box 19:         If alternative sources of material exist, indicate here
what they are and, if possible, the reasons of cost or other reasons why they
are not used.
Box 20:         Indicate possible further investments or suppliers’
differentiation which make the derogation necessary for only a limited period
of time.
ANNEX VIII
Overseas
countries and territories
For the purposes of this Protocol ‘overseas
countries and territories’ means the countries and territories referred to in
Annex II to the Treaty on the Functioning of the European Union listed below:
(This list is without prejudice to the
status of these countries and territories, or future changes in their status.)
1.           Overseas countries and
territories that have special relations with the Kingdom of Denmark:
–              
Greenland.
Overseas countries and territories that
have special relations with the French Republic:
–              
New Caledonia and
Dependencies,
–              
French Polynesia,
–              
Saint Pierre and Miquelon,
–              
Saint Barthélemy,
–              
French Southern and Antarctic Territories,
–              
Wallis and Futuna.
2.           Overseas countries and
territories that have special relations with the Kingdom of the Netherlands:
–              
Aruba,
–              
Bonaire,
–              
Curaçao,
–              
Saba,
–              
Sint Eustatius,
–              
Sint Maarten.
3.           Overseas countries and
territories that have special relations with the United Kingdom of Great
Britain and Northern Ireland:
–              
Anguilla,
–              
Bermuda,
–              
Cayman Islands,
–              
Falkland Islands,
–              
South Georgia and the South Sandwich Islands,
–              
Montserrat,
–              
Pitcairn,
–              
Saint Helena and
Dependencies, 
–              
British Antarctic Territory,
–              
British Indian Ocean Territory,
–              
Turks and Caicos Islands,
–              
British Virgin Islands.
ANNEX IX
Products
referred to in Article 7(4) 
 CN Code || Description 
   ||   
 1701 || Cane or beet sugar and chemically pure sucrose, in solid form.   
 1702 || Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel.   
           1704 90 99 || Sugar confectionery (including white chocolate), not containing cocoa - Other: -- Other: --- Other: ---- Other: ----- Other:   
     1806 10 30     || Chocolate and other food preparations containing cocoa - cocoa powder, containing added sugar or other sweetening matter -- containing 65 % or more but less than 80 % by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose   
     1806 10 90 || Chocolate and other food preparations containing cocoa: - Cocoa powder, containing added sugar or other sweetening matter: -- containing 80 % or more by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose   
           1806 20 95 || Chocolate and other food preparations containing cocoa: - other preparations in blocks, slabs or bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg: -- Other: --- Other:   
                 1901 90 99 || Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 0401 to 0404, not containing cocoa or containing less than 5 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included: - Other: -- Other: --- Other:   
             2101 12 98 || Extracts, essences and concentrates of coffee, tea or maté and preparations with a basis of these products or with a basis of coffee, tea or maté; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof: - Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee: --Preparations with a basis of these extracts, essences or concentrates or with a basis of coffee: --- Other   
             2101 20 98 || Extracts, essences and concentrates of coffee, tea or maté and preparations with a basis of these products or with a basis of coffee, tea or maté; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof: - Extracts, essences and concentrates of tea or maté, and preparations with a basis of these extracts, essences or concentrates, or with a basis of tea or maté: -- Preparations: --- Other   
         2106 90 59 || Food preparations not elsewhere specified or included: - Other -- Flavoured or coloured sugar syrups: --- Other ---- Other   
       2106 90 98 || Food preparations not elsewhere specified or included: - Other -- Other --- Other   
                 3302 10 29 || Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as a raw material in industry;  other preparations based on odoriferous substances, of a kind used for the manufacture of beverages: - of a kind used in the food or drinks industries: -- of a kind used in the drinks industries: --- Preparations containing all flavouring agents characterising a beverage: ---- Other ----- Other   
JOINT DECLARATION 
concerning the Principality of Andorra
1.           Products originating in
the Principality of Andorra falling within Chapters 25 to 97 of the Harmonised
System shall be accepted by the West African States as originating in the
European Union within the meaning of this Agreement. 
2.           The Protocol defining the
concept of ‘originating products’ and methods of administrative cooperation
shall apply mutatis mutandis for the purpose of defining the originating
status of the above-mentioned products. 
________ 
JOINT DECLARATION 
concerning the Republic of San Marino
1.           Products
originating in the Republic of San Marino shall be accepted by the West African
States as originating in the European Union within the meaning of this Agreement.

2.           The
Protocol defining the concept of ‘originating products’ and methods of
administrative cooperation shall apply mutatis mutandis for the purpose
of defining the originating status of the above-mentioned products.
[1]               This example is given for the purpose of explanation
only. It is not legally binding.
[2]               See additional explanatory Note 5(b) to Chapter 27 of
the Combined Nomenclature. 
[3]               See additional explanatory Note 5(b) to Chapter 27 of
the Combined Nomenclature.
[4]               For the special conditions relating to ‘specific
processes’, see Introductory Notes 7.1 and 7.3.
[5]               For the special conditions relating to ‘specific
processes’, see Introductory Note 7.2. 
[6]               For the special conditions relating to ‘specific
processes’, see Introductory Note 7.2. 
[7]               For the special conditions relating to ‘specific
processes’, see Introductory Note 7.2. 
[8]               For the special conditions relating to ‘specific
processes’, see Introductory Notes 7.1 and 7.3.
[9]               For the special conditions relating to ‘specific
processes’, see Introductory Notes 7.1 and 7.3.
[10]             For the special conditions relating to ‘specific
processes’, see Introductory Notes 7.1 and 7.3.
[11]             For the special conditions relating to ‘specific
processes’, see Introductory Notes 7.1 and 7.3.
[12]             For the special conditions relating to ‘specific
processes’, see Introductory Notes 7.1 and 7.3.
[13]             Note 3 to Chapter 32 says that these preparations
are those of a kind used for colouring any material or used as ingredients in
the manufacture of colouring preparations, provided that they are not
classified in another heading in Chapter 32.
[14]             A ‘group’ is regarded as any part of the heading
separated from the rest by a semicolon.
[15]             For the special conditions relating to ‘specific
processes’, see Introductory Notes 7.1 and 7.3.
[16]             In the case of the products composed of materials
classified both within headings 3901 to 3906, on the one hand, and within
headings 3907 to 3911, on the other hand, this restriction only applies to that
group of materials which predominates by weight in the product.
[17]             In the case of the products composed of materials
classified both within headings 3901 to 3906, on the one hand, and within
headings 3907 to 3911, on the other hand, this restriction only applies to that
group of materials which predominates by weight in the product.
[18]             In the case of the products composed of materials
classified both within headings 3901 to 3906, on the one hand, and within
headings 3907 to 3911, on the other hand, this restriction only applies to that
group of materials which predominates by weight in the product.
[19]             In the case of the products composed of materials
classified both within headings 3901 to 3906, on the one hand, and within
headings 3907 to 3911, on the other hand, this restriction only applies to that
group of materials which predominates by weight in the product.
[20]             In the case of the products composed of materials
classified both within headings 3901 to 3906, on the one hand, and within
headings 3907 to 3911, on the other hand, this restriction only applies to that
group of materials which predominates by weight in the product.
[21]             The following foils shall be considered as highly
transparent: foils, the optical dimming of which, measured according to ASTM-D
1003-16 by Gardner Hazemeter (i.e. Hazefactor), is less than 2 %.
[22]             For special conditions relating to products made of a
mixture of textile materials, see Introductory Note 5.
[23]             For special conditions relating to products made of a
mixture of textile materials, see Introductory Note 5.
[24]             For special conditions relating to products made of a
mixture of textile materials, see Introductory Note 5.
[25]             For special conditions relating to products made of a
mixture of textile materials, see Introductory Note 5.
[26]             For special conditions relating to products made of a
mixture of textile materials, see Introductory Note 5.
[27]             For special conditions relating to products made of a
mixture of textile materials, see Introductory Note 5.
[28]             For special conditions relating to products made of a
mixture of textile materials, see Introductory Note 5.
[29]             For special conditions relating to products made of a
mixture of textile materials, see Introductory Note 5.
[30]             For special conditions relating to products made of a
mixture of textile materials, see Introductory Note 5.
[31]             For special conditions relating to products made of a
mixture of textile materials, see Introductory Note 5.
[32]             For special conditions relating to products made of a
mixture of textile materials, see Introductory Note 5.
[33]             For special conditions relating to products made of a mixture
of textile materials, see Introductory Note 5.
[34]             For special conditions relating to products made of a
mixture of textile materials, see Introductory Note 5.
[35]             For special conditions relating to products made of a
mixture of textile materials, see Introductory Note 5.
[36]             For special conditions relating to products made of a
mixture of textile materials, see Introductory Note 5.
[37]             For special conditions relating to products made of a
mixture of textile materials, see Introductory Note 5.
[38]             For special conditions relating to products made of a
mixture of textile materials, see Introductory Note 5.
[39]             For special conditions relating to products made of a
mixture of textile materials, see Introductory Note 5.
[40]             For special conditions relating to products made of a
mixture of textile materials, see Introductory Note 5.
[41]             For special conditions relating to products made of a
mixture of textile materials, see Introductory Note 5.
[42]             For special conditions relating to products made of a
mixture of textile materials, see Introductory Note 5.
[43]             For special conditions relating to products made of a
mixture of textile materials, see Introductory Note 5.
[44]             For special conditions relating to products made of a
mixture of textile materials, see Introductory Note 5.
[45]             For special conditions relating to products made of a
mixture of textile materials, see Introductory Note 5.
[46]             For special conditions relating to products made of a
mixture of textile materials, see Introductory Note 5.
[47]             For special conditions relating to products made of a
mixture of textile materials, see Introductory Note 5.
[48]             For special conditions relating to products made of a
mixture of textile materials, see Introductory Note 5.
[49]             For special conditions relating to products made of a
mixture of textile materials, see Introductory Note 5.
[50]             See Introductory Note 6. 
[51]             For special conditions relating to products made of a
mixture of textile materials, see Introductory Note 5.
[52]             For special conditions relating to products made of a
mixture of textile materials, see Introductory Note 5.
[53]             See Introductory Note 6.
[54]             See Introductory Note 6.
[55]             See Introductory Note 6.
[56]             See Introductory Note 6.
[57]             See Introductory Note 6.
[58]             See Introductory Note 6.
[59]             For special conditions relating to products made of a
mixture of textile materials, see Introductory Note 5.
[60]             For knitted or crocheted articles, not elastic or
rubberised, obtained by sewing or assembling pieces of knitted or crocheted
fabrics (cut out or knitted directly to shape), see Introductory Note 6.
[61]             For special conditions relating to products made of a
mixture of textile materials, see Introductory Note 5.
[62]             For knitted or crocheted articles, not elastic or
rubberised, obtained by sewing or assembling pieces of knitted or crocheted
fabrics (cut out or knitted directly to shape), see Introductory Note 6.
[63]             For special conditions relating to products made of a
mixture of textile materials, see Introductory Note 5.
[64]             For special conditions relating to products made of a
mixture of textile materials, see Introductory Note 5.
[65]             SEMII – Semiconductor Equipment and Materials Institute
Incorporated.
[66]             For special conditions relating to products made of a
mixture of textile materials, see Introductory Note 5.
[67]             For example, import documents, movement certificates,
manufacturer's declarations, etc., referring to the products used in
manufacture or to the goods re-exported in the same state. 
[68]             Where the invoice declaration is made out by an
approved exporter within the meaning of Article 23 of the Protocol, the
authorisation number of the approved exporter must be entered in this space.
Where the invoice declaration is not made out by an approved exporter, the
words in brackets shall be omitted or the space left blank.
[69]             Origin of products to be indicated. Where the invoice
declaration relates, in whole or in part, to products originating in Ceuta and Melilla within the meaning of Article 42 of the Protocol, the exporter must
clearly indicate them in the document on which the declaration is made out by
means of the symbol ‘CM’.
[70]             These indications may be omitted if the information is
contained on the document itself.
[71]             See Article 22(4) of the Protocol. In cases where
the exporter is not required to sign, the exemption of signature also implies
the exemption of the name of the signatory.
ANNEX B
CUSTOMS DUTIES ON PRODUCTS ORIGINATING IN WEST AFRICA
1.           Without prejudice to
paragraphs 2, 3 and 4, customs duties on imports imposed by the European Union
Party (hereinafter 'European Union customs duties') shall be entirely
eliminated on all products, originating in the West Africa Party, in Chapters 1
to 97 of the HS, except those in Chapter 93 thereof, upon the entry into force
of this Agreement. For products in Chapter 93, the European Union Party shall
continue to apply the Most Favoured Nation (MFN) duties.
2.           a)      The European Union
Party may, during the period between the entry into force of this Agreement and
30 September 2015, impose the applied MFN duty on the products originating in
the West Africa Party of tariff heading 17.01 imported in excess of the
following levels expressed in white sugar equivalent, which are deemed to cause
a disruption in the European Union Party sugar market:
i)       3,5 million tonnes in a marketing
year for products originating in the members of the African, Caribbean and
Pacific Group of States (ACP States) signatory to the Cotonou Agreement, and
ii)      1,6 million tonnes in marketing year
2014/2015 for products originating in the ACP States which are not recognised
by the United Nations as Least Developed Countries. 
b)      The import of products of tariff
heading 17.01 originating in any signatory West African State which is recognised
by the United Nations as a Least Developed Country shall not be subject to the
provisions of subparagraph (a). However, such imports shall remain subject to
the provisions of Article 22[1].
c)      The imposition of the applied MFN duty
shall cease at the end of the marketing year during which it was introduced;
d)      Any measure taken pursuant to this
paragraph shall be notified immediately to the Joint Implementation Committee of
the EPA and shall be the subject of periodic consultations within that body.
3.           As of 1 October 2015, for
the purpose of applying the provisions of Article 22, disruptions in the market
for products of tariff heading 17.01 may be deemed to arise in situations where
the average European Community price of white sugar falls during two
consecutive months below 80 % of the average European Community price for white
sugar prevailing during the previous marketing year.
4.           From the entry into force
of this Agreement until 30 September 2015, products of tariff headings 1704.90.99,
1806.10.30, 1806.10.90, 2106.90.59 and 2106.90.98 shall be subject to a special
surveillance mechanism in order to ensure that the arrangements provided for in
paragraph 2 are not being circumvented. In the event of a cumulative increase
in imports of one or more of these products originating in the West Africa
Party by more than 20 % in volume during a period of twelve (12)
consecutive months compared with the average of the yearly imports over the
three (3) previous twelve (12) month periods, the European Union Party shall
analyse the pattern of trade, the economic justification and the sugar content
of such imports and, if it concludes that such imports are used to circumvent
the arrangements provided for in paragraph 2, it may suspend the preferential
treatment and introduce the specific MFN duties applied to imports pursuant to
the European Union Common Customs Tariff for products under tariff headings 1704.90.99,
1806.10.30, 1806.10.90, 2106.90.59 and 2106.90.98 originating in the West
Africa Party. Subparagraphs 2(b), (c) and (d) shall apply mutatis mutandis
to action under this paragraph.
5.           Paragraph 1 shall not
apply to products of tariff heading 0803.00.19 originating in West Africa and
released for free circulation in the outermost regions of the European Union
Party. Paragraph 1 shall not apply to products of tariff heading 17.01
originating in West Africa and released for free circulation in the French
Overseas Departments. This provision shall be applicable for a period of ten
(10) years. This period shall be extended for a further ten (10) years unless
the Parties agree otherwise.
[1]               For
these purposes and by derogation from Article 22, individual West African
States recognised by the United Nations as Least Developed Countries may be
subject to safeguard measures.
ANNEX C
(Part 1)
CUSTOMS DUTIES ON PRODUCTS ORIGINATING IN THE EUROPEAN
 UNION
1.           In accordance with Article
10 of the Agreement, West Africa shall liberalise some products originating in
the European Union Party imported into its territory according to the tariff dismantling
categories A, B and C. A fourth category, D, covers the list of sensitive
products for the region, which are excluded from liberalisation.
2.           The classification of products into the various
liberalisation groups essentially follows the categorisation of products in the
tariff bands of the ECOWAS Common External Tariff (ECOWAS CET). Consequently:
a)      group A covers essential social goods,
basic necessities, basic commodities, capital goods and specific inputs;
b)      group B includes mainly inputs and
intermediate goods; and
c)      group C covers mainly final
consumption goods. 
3.           Tariff dismantling is
designed in such a way that the progressive reduction in duties is in line with
the structure of the ECOWAS CET tariff bands for intermediate cuts. Tariffs on
products to be liberalised shall be eliminated every five (5) years, at the end
of each five-year period with effect from the first day of the following year.
Liberalisation shall take place over a period of twenty (20) years from year T,
which is the year that the Agreement enters into force, in accordance with
Article 107.
4.           A modulation shall, however,
be introduced into this schedule for group A products already taxed at 0 per
cent in the CET. These products shall be deemed to be liberalised as of the
first year in which the Agreement enters into force. The other products in
group A, group B and group C shall be liberalised progressively at the end of
each of the four five-year periods following the entry into force of the
Agreement. However, group B products taxed at 0 per cent shall be deemed to be
liberalised as soon as the group is liberalised. 
5.           The tariff dismantling
schedule shall be as follows:
a)      For group A products, tariff dismantling
shall take place in two phases:
i)       when the Agreement enters into force,
 West Africa shall liberalise 73 tariff lines:
ii)      on 1 January T+5, the other tariff
lines shall be liberalised.
b)      For Group B products, liberalisation
shall take place between 1 January T+5 and 1 January T+15, i.e. over a period
of ten (10) years;
c)      For Group C products, liberalisation
shall take place between 1 January T+5 and 1 January T+20, i.e. over a period
of fifteen (15) years;
d)      Group D products shall be excluded
from liberalisation.
6.           The liberalisation
schedule is summarised in the following table:
Summary of tariff dismantling by five-year period and liberalisation
group
 GROUPS || Basic duties || T || 1/01/T+5 || 1/01/T+10 || 1/01/T+15 || 1/01/T+20 
 Group D || 0 ||   Exclusion 
 10 
 20 
 35 
 Group C || 5 || -0% || -0 % || -100 % || -100 % || -100 % 
 10 || -0 % || -0 % || -50 % || -100 % || -100 % 
 20 || -0 % || -0 % || -50 % || -75 % || -100 % 
 Group B || 0 || -0 % || -100 % || -100% || -100 % || -100 % 
 5 || -0 % || -0 % || -100 % || -100 % || -100 % 
 10 || -0 % || -0 % || -50 % || -100 % || -100 % 
 Group A || 0 || -100 % || -100 % || -100 % || -100 % || -100 % 
 5 || -0 % || -100 % || -100 % || -100 % || -100 % 
ANNEX C (Part 2)
Tariff
dismantlement calendar of the countries of the West African Region
 Heading HS2012 || Tariff and Statistical Nomenclature || Commodity description || Base rate || Groups || T || 01/01/T+5 || 01/01/T+10 || 01/01/T+15 || 01/01/T+20 
 01.01 ||   || Live horses, asses, mules and hinnies. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Horses: ||   ||   ||   ||   ||   ||   ||   
   || 0101.21.00.00 || -- Pure-bred breeding animals || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 0101.29.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || - Asses: ||   ||   ||   ||   ||   ||   ||   
   || 0101.30.10.00 || -- Pure-bred breeding animals || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 0101.30.90.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 0101.90.00.00 || - Other || 10 || B || 10 || 10 || 5 || 0 || 0 
 01.02 ||   || Live bovine animals. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Cattle: ||   ||   ||   ||   ||   ||   ||   
   || 0102.21.00.00 || -- Pure-bred breeding animals || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 0102.29.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || - Buffalo: ||   ||   ||   ||   ||   ||   ||   
   || 0102.31.00.00 || -- Pure-bred breeding animals || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 0102.39.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 0102.90.00.00 || - Other || 10 || B || 10 || 10 || 5 || 0 || 0 
 01.03 ||   || Live swine. ||   ||   ||   ||   ||   ||   ||   
   || 0103.10.00.00 || - Pure-bred breeding animals || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 0103.91.00.00 || -- Weighing less than 50 kg || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 0103.92.00.00 || -- Weighing 50 kg or more || 10 || B || 10 || 10 || 5 || 0 || 0 
 01.04 ||   || Live sheep and goats. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Sheep: ||   ||   ||   ||   ||   ||   ||   
   || 0104.10.10.00 || -- Pure-bred breeding animals || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 0104.10.90.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || - Goats: ||   ||   ||   ||   ||   ||   ||   
   || 0104.20.10.00 || -- Pure-bred breeding animals || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 0104.20.90.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
 01.05 ||   || Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Of a weight not exceeding 185 g: ||   ||   ||   ||   ||   ||   ||   
   ||   || -- Fowls of the species Gallus domesticus: ||   ||   ||   ||   ||   ||   ||   
   || 0105.11.10.00 || --- Breeding animals || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 0105.11.90.00 || --- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 0105.12.00.00 || -- Turkeys || 5 || 0301.91A || 5 || 0 || 0 || 0 || 0 
   || 0105.13.00.00 || -- Ducks || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 0105.14.00.00 || -- Geese || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 0105.15.00.00 || -- Guinea fowls || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 0105.94.00.00 || -- Fowls of the species Gallus domesticus || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 0105.99.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
 01.06 ||   || Other live animals. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Mammals: ||   ||   ||   ||   ||   ||   ||   
   || 0106.11.00.00 || -- Primates || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 0106.12.00.00 || -- Whales, dolphins and porpoises (mammals of the order Cetacea); manatees and dugongs (mammals of the order Sirenia); seals, sea lions and walruses (mammals of the suborder Pinnipedia) || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 0106.13.00.00 || -- Camels and other camelids (Camelidae) || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 0106.14.00.00 || -- Rabbits and hares || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 0106.19.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 0106.20.00.00 || - Reptiles (including snakes and turtles) || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || - Birds: ||   ||   ||   ||   ||   ||   ||   
   || 0106.31.00.00 || -- Birds of prey || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 0106.32.00.00 || -- Psittaciformes (including parrots, parakeets, macaws and cockatoos) || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 0106.33.00.00 || -- Ostriches; emus (Dromaius novaehollandiae) || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 0106.39.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || - Insects: ||   ||   ||   ||   ||   ||   ||   
   || 0106.41.00.00 || -- Bees || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 0106.49.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 0106.90.00.00 || - Other || 10 || B || 10 || 10 || 5 || 0 || 0 
 02.01 ||   || Meat of bovine animals, fresh or chilled. ||   ||   ||   ||   ||   ||   ||   
   || 0201.10.00.00 || - Carcases and half-carcases || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0201.20.00.00 || - Other cuts with bone in || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0201.30.00.00 || - Boneless || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 02.02 ||   || Meat of bovine animals, frozen. ||   ||   ||   ||   ||   ||   ||   
   || 0202.10.00.00 || - Carcases and half-carcases || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0202.20.00.00 || - Other cuts with bone in || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0202.30.00.00 || - Boneless || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 02.03 ||   || Meat of swine, fresh, chilled or frozen. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Fresh or chilled: ||   ||   ||   ||   ||   ||   ||   
   || 0203.11.00.00 || -- Carcases and half-carcases || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0203.12.00.00 || -- Hams, shoulders and cuts thereof, with bone in || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0203.19.00.00 || -- Other || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Frozen: ||   ||   ||   ||   ||   ||   ||   
   || 0203.21.00.00 || -- Carcases and half-carcases || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0203.22.00.00 || -- Hams, shoulders and cuts thereof, with bone in || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0203.29.00.00 || -- Other || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 02.04 ||   || Meat of sheep or goats, fresh, chilled or frozen. ||   ||   ||   ||   ||   ||   ||   
   || 0204.10.00.00 || - Carcases and half-carcases of lamb, fresh or chilled || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   ||  - Other meat of sheep, fresh or chilled: ||   ||   ||   ||   ||   ||   ||   
   || 0204.21.00.00 || -- Carcases and half-carcases || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0204.22.00.00 || -- Other cuts with bone in || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0204.23.00.00 || -- Boneless || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0204.30.00.00 || - Carcases and half-carcases of lamb, frozen || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Other meat of sheep, frozen: ||   ||   ||   ||   ||   ||   ||   
   || 0204.41.00.00 || -- Carcases and half-carcases || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0204.42.00.00 || -- Other cuts with bone in || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0204.43.00.00 || -- Boneless || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0204.50.00.00 || - Meat of goats || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 02.05 || 0205.00.00.00 || Meat of horses, asses, mules or hinnies, fresh, chilled or frozen. || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 02.06 ||   || Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen. ||   ||   ||   ||   ||   ||   ||   
   || 0206.10.00.00 || - Of bovine animals, fresh or chilled || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Of bovine animals, frozen: ||   ||   ||   ||   ||   ||   ||   
   || 0206.21.00.00 || -- Tongues || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0206.22.00.00 || -- Livers || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0206.29.00.00 || -- Other || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0206.30.00.00 || - Of swine, fresh or chilled || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Of swine, frozen: ||   ||   ||   ||   ||   ||   ||   
   || 0206.41.00.00 || -- Livers || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0206.49.00.00 || -- Other || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0206.80.00.00 || - Other, fresh or chilled || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0206.90.00.00 || - Other, frozen || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 02.07 ||   || Meat and edible offal, of the poultry of heading 01.05, fresh, chilled or frozen. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Of fowls of the species Gallus domesticus: ||   ||   ||   ||   ||   ||   ||   
   || 0207.11.00.00 || -- Not cut in pieces, fresh or chilled || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0207.12.00.00 || -- Not cut in pieces, frozen || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0207.13.00.00 || -- Cuts and offal, fresh or chilled || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0207.14.00.00 || -- Cuts and offal, frozen || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Of turkeys: ||   ||   ||   ||   ||   ||   ||   
   || 0207.24.00.00 || -- Not cut in pieces, fresh or chilled || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0207.25.00.00 || -- Not cut in pieces, frozen || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0207.26.00.00 || -- Cuts and offal, fresh or chilled || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0207.27.00.00 || -- Cuts and offal, frozen || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Of ducks: ||   ||   ||   ||   ||   ||   ||   
   || 0207.41.00.00 || -- Not cut in pieces, fresh or chilled || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0207.42.00.00 || -- Not cut in pieces, frozen || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0207.43.00.00 || -- Fatty livers, fresh or chilled || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0207.44.00.00 || -- Other, fresh or chilled || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0207.45.00.00 || -- Other, frozen || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Of geese: ||   ||   ||   ||   ||   ||   ||   
   || 0207.51.00.00 || -- Not cut in pieces, fresh or chilled || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0207.52.00.00 || -- Not cut in pieces, frozen || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0207.53.00.00 || -- Fatty livers, fresh or chilled || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0207.54.00.00 || -- Other, fresh or chilled || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0207.55.00.00 || -- Other, frozen || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0207.60.00.00 || - Of guinea fowls || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 02.08 ||   || Other meat and edible meat offal, fresh, chilled or frozen. ||   ||   ||   ||   ||   ||   ||   
   || 0208.10.00.00 || - Of rabbits or hares || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0208.30.00.00 || - Of primates || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 0208.40.00.00 || - Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia); of seals, sea lions and walruses (mammals of the suborder Pinnipedia) || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 0208.50.00.00 || - Of reptiles (including snakes and turtles) || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 0208.60.00.00 || - Of camels and other camelids (Camelidae) || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 0208.90.00.00 || - Other || 20 || C || 20 || 20 || 10 || 5 || 0 
 02.09 ||   || Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled, frozen, salted, in brine, dried or smoked. ||   ||   ||   ||   ||   ||   ||   
   || 0209.10.00.00 || - Of pigs || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0209.90.00.00 || - Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 02.10 ||   || Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Meat of swine: ||   ||   ||   ||   ||   ||   ||   
   || 0210.11.00.00 || -- Hams, shoulders and cuts thereof, with bone in || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0210.12.00.00 || -- Bellies (streaky) and cuts thereof || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0210.19.00.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0210.20.00.00 || - Meat of bovine animals || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Other, including edible flours and meals of meat or meat offal: ||   ||   ||   ||   ||   ||   ||   
   || 0210.91.00.00 || -- Of primates || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 0210.92.00.00 || -- Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia); of seals, sea lions and walruses (mammals of the suborder Pinnipedia) || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 0210.93.00.00 || -- Of reptiles (including snakes and turtles) || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 0210.99.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
 03.01 ||   || Live fish. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Ornamental fish: ||   ||   ||   ||   ||   ||   ||   
   || 0301.11.00.00 || -- Freshwater fish || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 0301.19.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || - Other live fish: ||   ||   ||   ||   ||   ||   ||   
   ||   || -- Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster): ||   ||   ||   ||   ||   ||   ||   
   || 0301.91.10.00 || --- Young fish (fish fingerlings) || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 0301.91.90.00 || --- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || -- Eels (Anguilla spp.): ||   ||   ||   ||   ||   ||   ||   
   || 0301.92.10.00 || --- Young fish (fish fingerlings) || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 0301.92.90.00 || --- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || -- Carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus): ||   ||   ||   ||   ||   ||   ||   
   || 0301.93.10.00 || --- Young fish (fish fingerlings) || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 0301.93.90.00 || --- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || -- Atlantic and Pacific bluefin tuna (Thunnus thynnus, Thunnus orientalis): ||   ||   ||   ||   ||   ||   ||   
   || 0301.94.10.00 || --- Young fish (fish fingerlings) || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 0301.94.90.00 || --- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || -- Southern bluefin tuna (Thunnus maccoyii): ||   ||   ||   ||   ||   ||   ||   
   || 0301.95.10.00 || ---Young fish (fish fingerlings) || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 0301.95.90.00 || --- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || -- Other: ||   ||   ||   ||   ||   ||   ||   
   || 0301.99.10.00 || ---Young fish (fish fingerlings) || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 0301.99.90.00 || --- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
 03.02 ||   || Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 03.04. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Salmonidae, excluding liver and roes: ||   ||   ||   ||   ||   ||   ||   
   || 0302.11.00.00 || -- Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 0302.13.00.00 || -- Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus) || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 0302.14.00.00 || -- Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 0302.19.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || - Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae) excluding livers and roes: ||   ||   ||   ||   ||   ||   ||   
   || 0302.21.00.00 || -- Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis) || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 0302.22.00.00 || -- Plaice (Pleuronectes platessa) || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 0302.23.00.00 || -- Sole (Solea spp.) || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 0302.24.00.00 || -- Turbot (Psetta maxima,) || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 0302.29.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || - Tuna (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis), excluding livers and roes: ||   ||   ||   ||   ||   ||   ||   
   || 0302.31.00.00 || -- Albacore or longfinned tuna (Thunnus alalunga) || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 0302.32.00.00 || -- Yellowfin tuna (Thunnus albacares) || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 0302.33.00.00 || -- Skipjack or stripe-bellied bonito || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 0302.34.00.00 || -- Bigeye tuna (Thunnus obesus) || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 0302.35.00.00 || -- Atlantic and Pacific bluefin tuna (Thunnus thynnus, Thunnus orientalis) || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 0302.36.00.00 || -- Southern bluefin tuna(Thunnus maccoyii) || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 0302.39.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || - Herring (Clupea harengus, Clupea pallasii), anchovies (Engraulis spp.), sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), jack and horse mackerel (Trachurus spp.), cobia (Rachycentron canadum) and swordfish (Xiphias gladius), excluding livers and roes: ||   ||   ||   ||   ||   ||   ||   
   || 0302.41.00.00 || -- Herring (Clupea harengus, Clupea pallasii) || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 0302.42.00.00 || -- Anchovies (Engraulis spp.) || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 0302.43.00.00 || -- Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus) || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 0302.44.00.00 || -- Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus) || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 0302.45.00.00 || -- Jack and horse mackerel (Trachurus spp.) || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 0302.46.00.00 || -- Cobia (Rachycentron canadum) || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 0302.47.00.00 || -- Swordfish (Xiphias gladius) || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || - Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, excluding livers and roes: ||   ||   ||   ||   ||   ||   ||   
   || 0302.51.00.00 || -- Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 0302.52.00.00 || -- Haddock (Melanogrammus aeglefinus) || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 0302.53.00.00 || -- Coalfish (Pollachius virens) || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 0302.54.00.00 || -- Hake (Merluccius spp., Urophycis spp.) || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 0302.55.00.00 || -- Alaska pollack (Theragra chalcogramma) || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 0302.56.00.00 || -- Blue whiting (Micromesistius poutassou, Micromesistius australis) || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 0302.59.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || -- Tilapia (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) excluding livers and roes: ||   ||   ||   ||   ||   ||   ||   
   || 0302.71.00.00 || -- Tilapia (Oreochromis spp.) || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 0302.72.00.00 || -- Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 0302.73.00.00 || -- Carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus) || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 0302.74.00.00 || -- Eels (Anguilla spp.) || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 0302.79.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || - Other fish, excluding livers and roes: ||   ||   ||   ||   ||   ||   ||   
   || 0302.81.00.00 || -- Dogfish and other sharks || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 0302.82.00.00 || -- Rays and skates (Rajidae) || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 0302.83.00.00 || -- Toothfish (Dissostichus spp.) || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 0302.84.00.00 || -- Sea bass (Dicentrarchus spp.) || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 0302.85.00.00 || -- Sea bream (Sparidae) || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 0302.89.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 0302.90.00.00 || - Livers and roes || 10 || B || 10 || 10 || 5 || 0 || 0 
 03.03 ||   || Fish, frozen, excluding fish fillets and other fish meat of heading 03.04. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Salmonidae, excluding livers and roes: ||   ||   ||   ||   ||   ||   ||   
   || 0303.11.00.00 || -- Sockeye salmon (red salmon) (Oncorhynchus nerka) || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0303.12.00.00 || -- Other Pacific salmon (Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus) || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0303.13.00.00 || -- Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0303.14.00.00 || -- Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0303.19.00.00 || -- Other || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || -Tilapia (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.), excluding livers and roes: ||   ||   ||   ||   ||   ||   ||   
   || 0303.23.00.00 || -- Tilapia (Oreochromis spp.) || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0303.24.00.00 || -- Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0303.25.00.00 || -- Carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus) || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0303.26.00.00 || -- Eels (Anguilla spp.) || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0303.29.00.00 || -- Other || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae) excluding livers and roes: ||   ||   ||   ||   ||   ||   ||   
   || 0303.31.00.00 || -- Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis) || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0303.32.00.00 || -- Plaice (Pleuronectes platessa) || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0303.33.00.00 || -- Sole (Solea spp.) || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0303.34.00.00 || -- Turbot (Psetta maxima) || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0303.39.00.00 || -- Other || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Tuna (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis), excluding livers and roes: ||   ||   ||   ||   ||   ||   ||   
   || 0303.41.00.00 || -- Albacore or longfinned tuna (Thunnus alalunga) || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 0303.42.00.00 || -- Yellowfin tuna (Thunnus albacares) || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 0303.43.00.00 || -- Skipjack or stripe-bellied bonito || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 0303.44.00.00 || -- Bigeye tuna (Thunnus obesus) || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 0303.45.00.00 || -- Atlantic and Pacific bluefin tuna (Thunnus thynnus, Thunnus orientalis) || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 0303.46.00.00 || -- Southern bluefin tuna (Thunnus maccoyii) || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 0303.49.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || - Herring (Clupea harengus, Clupea pallasii), sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), jack and horse mackerel (Trachurus spp.), cobia (Rachycentron canadum) and swordfish (Xiphias gladius), excluding livers and roes: ||   ||   ||   ||   ||   ||   ||   
   || 0303.51.00.00 || -- Herring (Clupea harengus, Clupea pallasii) || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0303.53.00.00 || -- Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus) || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0303.54.00.00 || -- Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus) || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0303.55.00.00 || -- Jack and horse mackerel (Trachurus spp.) || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0303.56.00.00 || -- Cobia (Rachycentron canadum) || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0303.57.00.00 || -- Swordfish (Xiphias gladius) || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, excluding livers and roes: ||   ||   ||   ||   ||   ||   ||   
   || 0303.63.00.00 || -- Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0303.64.00.00 || -- Haddock (Melanogrammus aeglefinus) || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0303.65.00.00 || -- Coalfish (Pollachius virens) || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0303.66.00.00 || -- Hake (Merluccius spp., Urophycis spp.) || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0303.67.00.00 || -- Alaska pollack (Theragra chalcogramma) || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0303.68.00.00 || -- Blue whiting (Micromesistius poutassou, Micromesistius australis) || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0303.69.00.00 || -- Other || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Other fish, excluding livers and roes: ||   ||   ||   ||   ||   ||   ||   
   || 0303.81.00.00 || -- Dogfish and other sharks || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0303.82.00.00 || -- Rays and skates (Rajidae) || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0303.83.00.00 || -- Toothfish (Dissostichus spp.) || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0303.84.00.00 || -- Sea bass (Dicentrarchus spp.) || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0303.89.00.00 || -- Other || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0303.90.00.00 || - Livers and roes || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 03.04 ||   || Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Fresh or chilled fillets of tilapia (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.): ||   ||   ||   ||   ||   ||   ||   
   || 0304.31.00.00 || -- Tilapia (Oreochromis spp.) || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0304.32.00.00 || -- Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0304.33.00.00 || -- Nile perch (Lates niloticus) || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0304.39.00.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Fresh or chilled fillets of other fish: ||   ||   ||   ||   ||   ||   ||   
   || 0304.41.00.00 || -- Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0304.42.00.00 || -- Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0304.43.00.00 || -- Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae) || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0304.44.00.00 || -- Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0304.45.00.00 || -- Swordfish (Xiphias gladius) || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0304.46.00.00 || -- Toothfish (Dissostichus spp.) || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0304.49.00.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Other, fresh or chilled: ||   ||   ||   ||   ||   ||   ||   
   || 0304.51.00.00 || -- Tilapia (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0304.52.00.00 || -- Salmonidae || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0304.53.00.00 || -- Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0304.54.00.00 || -- Swordfish (Xiphias gladius) || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0304.55.00.00 || -- Toothfish (Dissostichus spp.) || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0304.59.00.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Frozen fillets of Tilapia (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.): ||   ||   ||   ||   ||   ||   ||   
   || 0304.61.00.00 || -- Tilapia (Oreochromis spp.) || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0304.62.00.00 || -- Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0304.63.00.00 || -- Nile perch (Lates niloticus) || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0304.69.00.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Frozen fillets of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae: ||   ||   ||   ||   ||   ||   ||   
   || 0304.71.00.00 || -- Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0304.72.00.00 || -- Haddock (Melanogrammus aeglefinus) || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0304.73.00.00 || -- Coalfish (Pollachius virens) || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0304.74.00.00 || -- Hake (Merluccius spp., Urophycis spp.) || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0304.75.00.00 || -- Alaska pollack (Theragra chalcogramma) || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0304.79.00.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Frozen fillets of other fish: ||   ||   ||   ||   ||   ||   ||   
   || 0304.81.00.00 || -- Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0304.82.00.00 || -- Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0304.83.00.00 || -- Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae) || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0304.84.00.00 || -- Swordfish (Xiphias gladius) || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0304.85.00.00 || -- Toothfish (Dissostichus spp.) || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0304.86.00.00 || -- Herring (Clupea harengus, Clupea pallasii) || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0304.87.00.00 || -- Tuna (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis) || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0304.89.00.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Other, frozen: ||   ||   ||   ||   ||   ||   ||   
   || 0304.91.00.00 || -- Swordfish (Xiphias gladius) || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0304.92.00.00 || -- Toothfish (Dissostichus spp.) || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0304.93.00.00 || -- Tilapia (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0304.94.00.00 || -- Alaska pollack (Theragra chalcogramma) || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0304.95.00.00 || -- Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than Alaska pollack (Theragra chalcogramma) || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0304.99.00.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 03.05 ||   || Fish, dried, salted or in brine;  whether or not cooked before or during the smoking process; flours, meals and pellets of fish, fit for human consumption. ||   ||   ||   ||   ||   ||   ||   
   || 0305.10.00.00 || - Flours, meals and pellets of fish, fit for human consumption || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 0305.20.00.00 || - Livers and roes of fish, dried, smoked, salted or in brine || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Fish fillets, dried, salted or in brine, but not smoked: ||   ||   ||   ||   ||   ||   ||   
   || 0305.31.00.00 || -- Tilapia (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0305.32.00.00 || -- Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0305.39.00.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Smoked fish, including fillets, other than edible fish offal: ||   ||   ||   ||   ||   ||   ||   
   || 0305.41.00.00 || -- Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0305.42.00.00 || -- Herring (Clupea harengus, Clupea pallasii) || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0305.43.00.00 || -- Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0305.44.00.00 || -- Tilapia (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0305.49.00.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Dried fish, other than edible fish offal, whether or not salted but not smoked: ||   ||   ||   ||   ||   ||   ||   
   || 0305.51.00.00 || -- Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0305.59.00.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Fish, salted but not dried or smoked and fish in brine, other than edible fish offal: ||   ||   ||   ||   ||   ||   ||   
   || 0305.61.00.00 || -- Herring (Clupea harengus, Clupea pallasii) || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0305.62.00.00 || -- Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0305.63.00.00 || -- Anchovies (Engraulis spp.) || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0305.64.00.00 || -- Tilapia (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0305.69.00.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Fish fins, heads, tails, maws and other edible fish offal: ||   ||   ||   ||   ||   ||   ||   
   || 0305.71.00.00 || -- Shark fins || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || -- Fish heads, tails and maws: ||   ||   ||   ||   ||   ||   ||   
   || 0305.72.10.00 || --- Cod head || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0305.72.90.00 ||  --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0305.79.00.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 03.06 ||   || Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked crustaceans, whether in shell or not, whether or not cooked before or during the smoking process; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine; flours, meals and pellets of crustaceans, fit for human consumption. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Frozen: ||   ||   ||   ||   ||   ||   ||   
   || 0306.11.00.00 || -- Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.) || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 0306.12.00.00 || -- Lobsters (Homarus spp.) || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 0306.14.00.00 || -- Crabs || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 0306.15.00.00 || -- Norway lobsters (Nephrops norvegicus) || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 0306.16.00.00 || -- Cold-water shrimps and prawns (Pandalus spp., Crangon crangon) || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 0306.17.00.00 || -- Other shrimps and prawns || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || -- Other, including flours, meals and pellets of crustaceans, fit for human consumption: ||   ||   ||   ||   ||   ||   ||   
   || 0306.19.10.00 || --- Flours, meals and pellets || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 0306.19.90.00 || --- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Not frozen: ||   ||   ||   ||   ||   ||   ||   
   || 0306.21.00.00 || -- Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.) || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 0306.22.00.00 || -- Lobsters (Homarus spp.) || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 0306.24.00.00 || -- Crabs || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 0306.25.00.00 || -- Norway lobsters (Nephrops norvegicus) || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 0306.26.00.00 || -- Cold-water shrimps and prawns (Pandalus spp., Crangon crangon) || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 0306.27.00.00 || -- Other shrimps and prawns || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || -- Other, including flours, meals and pellets of crustaceans, fit for human consumption: ||   ||   ||   ||   ||   ||   ||   
   || 0306.29.10.00 || --- Flours, meals and pellets || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 0306.29.90.00 || --- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
 03.07 ||   || Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked molluscs, whether in shell or not, whether or not cooked before or during the smoking process; flours, meals and pellets of molluscs, fit for human consumption. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Oysters: ||   ||   ||   ||   ||   ||   ||   
   || 0307.11.00.00 || -- Live, fresh or chilled || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 0307.19.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Scallops, including queen scallops, of the genera Pecten, Chlamys or Placopecten : ||   ||   ||   ||   ||   ||   ||   
   || 0307.21.00.00 || -- Live, fresh or chilled || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 0307.29.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Mussels (Mytilus spp., Perna spp.): ||   ||   ||   ||   ||   ||   ||   
   || 0307.31.00.00 || -- Live, fresh or chilled || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 0307.39.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp .) and squid ((Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.): ||   ||   ||   ||   ||   ||   ||   
   || 0307.41.00.00 || -- Live, fresh or chilled || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 0307.49.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Octopus (Octopus spp.): ||   ||   ||   ||   ||   ||   ||   
   || 0307.51.00.00 || -- Live, fresh or chilled || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 0307.59.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 0307.60.00.00 || - Snails, other than sea snails || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Clams, cockles and arkshells (families Arcidae, Arcticidae, Cardiidae, Donacidae, Hiatellidae, Mactridae, Mesodesmatidae, Myidae, Semelidae, Solecurtidae, Solenidae, Tridacnidae and Veneridae): ||   ||   ||   ||   ||   ||   ||   
   || 0307.71.00.00 || -- Live, fresh or chilled || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 0307.79.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Abalone (Haliotis spp.): ||   ||   ||   ||   ||   ||   ||   
   || 0307.81.00.00 || -- Live, fresh or chilled || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 0307.89.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Other, including flours, meals and pellets, fit for human consumption: ||   ||   ||   ||   ||   ||   ||   
   || 0307.91.00.00 || -- Live, fresh or chilled || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 0307.99.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
 03.08 ||   || Aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled, frozen, dried, salted or in brine; smoked aquatic invertebrates other than crustaceans and molluscs, whether or not cooked before or during the smoking process; flours, meals and pellets of aquatic invertebrates other than crustaceans and molluscs, fit for human consumption. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Sea cucumbers (Stichopus japonicus, Holothurioidea): ||   ||   ||   ||   ||   ||   ||   
   || 0308.11.00.00 || -- Live, fresh or chilled || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 0308.19.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Sea urchins (Strongylocentrotus spp., Paracentrotus lividus, Loxechinus albus, Echichinus esculentus): ||   ||   ||   ||   ||   ||   ||   
   || 0308.21.00.00 || -- Live, fresh or chilled || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 0308.29.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 0308.30.00.00 || - Jellyfish (Rhopilema spp.) || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 0308.90.00.00 || - Other || 20 || C || 20 || 20 || 10 || 5 || 0 
 04.01 ||   || Milk and cream, not concentrated nor containing added sugar or other sweetening matter. ||   ||   ||   ||   ||   ||   ||   
   || 0401.10.00.00 || - Of a fat content, by weight, not exceeding 1 % || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0401.20.00.00 || - Of a fat content, by weight, exceeding 1 % but not exceeding 6 % || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0401.40.00.00 || - Of a fat content, by weight, exceeding 6 % but not exceeding 10 % || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0401.50.00.00 || - Of a fat content, by weight, exceeding 10 % || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 04.02 ||   || Milk and cream, concentrated or containing added sugar or other sweetening matter. ||   ||   ||   ||   ||   ||   ||   
   ||   || - In powder, granules or other solid forms, of a fat content, by weight, not exceeding 1,5 %: ||   ||   ||   ||   ||   ||   ||   
   || 0402.10.10.00 || -- In packings of 25 kg or more || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || -- In packings of less than 25 kg: ||   ||   ||   ||   ||   ||   ||   
   || 0402.10.21.00 || --- Of a kind, the sale of which is reserved exclusively for registered pharmacies || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 0402.10.29.00 || --- Other || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - In powder, granules or other solid forms, of a fat content, by weight, exceeding 1.5 %: ||   ||   ||   ||   ||   ||   ||   
   ||   || -- Not containing added sugar or other sweetening matter: ||   ||   ||   ||   ||   ||   ||   
   || 0402.21.10.00 || --- In packings of 25 kg or more || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || --- In packings of less than 25 kg: ||   ||   ||   ||   ||   ||   ||   
   || 0402.21.21.00 || ---- Of a kind, the sale of which is reserved exclusively for registered pharmacies || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 0402.21.29.00 || ---- Other || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || -- Other: ||   ||   ||   ||   ||   ||   ||   
   || 0402.29.10.00 || --- In packings of 25 kg or more || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || --- In packings of less than 25 kg: ||   ||   ||   ||   ||   ||   ||   
   || 0402.29.21.00 || ---- Of a kind, the sale of which is reserved exclusively for registered pharmacies || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 0402.29.29.00 || ---- Other || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   ||   || -- Not containing added sugar or other sweetening matter: ||   ||   ||   ||   ||   ||   ||   
   || 0402.91.10.00 || --- In packings of 25 kg or more || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0402.91.20.00 || --- In packings of less than 25 kg || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0402.99.00.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 04.03 ||   || Buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Yogurt: ||   ||   ||   ||   ||   ||   ||   
   || 0403.10.10.00 || -- Plain, not containing fruit or cocoa || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0403.10.20.00 || -- Containing fruit but not containing cocoa || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0403.10.30.00 || -- Containing cocoa but not containing fruit || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0403.10.90.00 || -- Other || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   ||   || -- Buttermilk: ||   ||   ||   ||   ||   ||   ||   
   || 0403.90.11.00 || --- In powder form || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 0403.90.19.00 || --- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || -- Other: ||   ||   ||   ||   ||   ||   ||   
   || 0403.90.91.00 || --- In powder form || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 0403.90.99.00 || --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 04.04 ||   || Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included. ||   ||   ||   ||   ||   ||   ||   
   || 0404.10.00.00 || - Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 0404.90.00.00 || - Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 04.05 ||   || Butter and other fats and oils derived from milk; dairy spreads. ||   ||   ||   ||   ||   ||   ||   
   || 0405.10.00.00 || - Butter || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0405.20.00.00 || - Dairy spreads || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 0405.90.10.00 || -- Butterfat and butteroil || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 0405.90.90.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 04.06 ||   || Cheese and curd. ||   ||   ||   ||   ||   ||   ||   
   || 0406.10.00.00 || - Fresh (unripened or uncured) cheese, including whey cheese, and curd || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0406.20.00.00 || - Grated or powdered cheese, of all kinds || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0406.30.00.00 || - Processed cheese, not grated or powdered || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0406.40.00.00 || - Blue-veined cheese and other cheese containing veins produced by Penicillium roqueforti || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0406.90.00.00 || - Other cheese || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 04.07 ||   || Birds' eggs, in shell, fresh, preserved or cooked. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Fertilised eggs for incubation: ||   ||   ||   ||   ||   ||   ||   
   || 0407.11.00.00 || -- Of fowls of the species Gallus domesticus || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 0407.19.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Other fresh eggs: ||   ||   ||   ||   ||   ||   ||   
   || 0407.21.00.00 || -- Of fowls of the species Gallus domesticus || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0407.29.00.00 || -- Other || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0407.90.00.00 || - Other || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 04.08 ||   || Birds' eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Egg yolks: ||   ||   ||   ||   ||   ||   ||   
   || 0408.11.00.00 || -- Dried || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0408.19.00.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 0408.91.00.00 || -- Dried || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0408.99.00.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 04.09 || 0409.00.00.00 || Natural honey. || 20 || C || 20 || 20 || 10 || 5 || 0 
 04.10 || 0410.00.00.00 || Edible products of animal origin, not elsewhere specified or included. || 20 || C || 20 || 20 || 10 || 5 || 0 
 05.01 || 0501.00.00.00 || Human hair, unworked, whether or not washed or scoured; waste of human hair. || 5 || A || 5 || 0 || 0 || 0 || 0 
 05.02 ||   || Pigs', hogs' or boars' bristles and hair; badger hair and other brush making hair; waste of such bristles or hair. ||   ||   ||   ||   ||   ||   ||   
   || 0502.10.00.00 || - Pigs', hogs' or boars' bristles and hair and waste thereof || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 0502.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 05.04 || 0504.00.00.00 || Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked. || 5 || A || 5 || 0 || 0 || 0 || 0 
 05.05 ||   || Skins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathers. ||   ||   ||   ||   ||   ||   ||   
   || 0505.10.00.00 || - Feathers of a kind used for stuffing; down || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 0505.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 05.06 ||   || Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or degelatinised; powder and waste of these products. ||   ||   ||   ||   ||   ||   ||   
   || 0506.10.00.00 || - Ossein and bones treated with acid || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 0506.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 05.07 ||   || Ivory, tortoiseshell, whalebone and whalebone hair, horns, antlers, hooves, nails, claws and beaks, unworked or simply prepared but not cut to shape; powder and waste of these products. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Ivory; ivory powder and waste: ||   ||   ||   ||   ||   ||   ||   
   || 0507.10.10.00 || -- Elephant tusks || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 0507.10.90.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 0507.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 05.08 || 0508.00.00.00 || Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttle-bone, unworked or simply prepared but not cut to shape, powder and waste thereof. || 5 || A || 5 || 0 || 0 || 0 || 0 
 05.10 || 0510.00.00.00 || Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise provisionally preserved. || 5 || A || 5 || 0 || 0 || 0 || 0 
 05.11 ||   || Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption. ||   ||   ||   ||   ||   ||   ||   
   || 0511.10.00.00 || - Bovine semen || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 0511.91.00.00 || -- Products of fish or crustaceans, molluscs or other aquatic invertebrates; dead animals of Chapter 3 || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 0511.99.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 06.01 ||   || Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in growth or in flower; chicory plants and roots other than roots of heading 12.12. ||   ||   ||   ||   ||   ||   ||   
   || 0601.10.00.00 || - Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 0601.20.00.00 || - Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, in growth or in flower; chicory plants and roots || 5 || A || 5 || 0 || 0 || 0 || 0 
 06.02 ||   || Other live plants (including their roots), cuttings and slips; mushroom spawn. ||   ||   ||   ||   ||   ||   ||   
   || 0602.10.00.00 || - Unrooted cuttings and slips || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 0602.20.00.00 || - Trees, shrubs and bushes, grafted or not, of kinds which bear edible fruit or nuts || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 0602.30.00.00 || - Rhododendrons and azaleas, grafted or not || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 0602.40.00.00 || - Roses, grafted or not || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 0602.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 06.03 ||   || Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Fresh: ||   ||   ||   ||   ||   ||   ||   
   || 0603.11.00.00 || -- Roses || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 0603.12.00.00 || -- Carnations || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 0603.13.00.00 || -- Orchids || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 0603.14.00.00 || -- Chrysanthemums || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 0603.15.00.00 || -- Lilies (Lilium spp.) || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 0603.19.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 0603.90.00.00 || - Other || 20 || C || 20 || 20 || 10 || 5 || 0 
 06.04 ||   || Foliage, branches and other parts of plants, without flowers or flower buds, and grasses, mosses and lichens, being goods of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared. ||   ||   ||   ||   ||   ||   ||   
   || 0604.20.00.00 || - Fresh || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 0604.90.00.00 || - Other || 20 || C || 20 || 20 || 10 || 5 || 0 
 07.01 ||   || Potatoes, fresh or chilled. ||   ||   ||   ||   ||   ||   ||   
   || 0701.10.00.00 || - Seed || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 0701.90.00.00 || - Other || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 07.02 || 0702.00.00.00 || Tomatoes, fresh or chilled. || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 07.03 ||   || Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled. ||   ||   ||   ||   ||   ||   ||   
   || 0703.10.00.00 || - Onions and shallots || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0703.20.00.00 || - Garlic || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0703.90.00.00 || - Leeks and other alliaceous vegetables || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 07.04 ||   || Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled. ||   ||   ||   ||   ||   ||   ||   
   || 0704.10.00.00 || - Cauliflowers and headed broccoli || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0704.20.00.00 || - Brussels sprouts || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 0704.90.00.00 || - Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 07.05 ||   || Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Lettuce: ||   ||   ||   ||   ||   ||   ||   
   || 0705.11.00.00 || -- Cabbage lettuce (head lettuce) || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0705.19.00.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Chicory: ||   ||   ||   ||   ||   ||   ||   
   || 0705.21.00.00 || -- Witloof chicory (Cichorium intybus var. foliosum) || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 0705.29.00.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 07.06 ||   || Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled. ||   ||   ||   ||   ||   ||   ||   
   || 0706.10.00.00 || - Carrots and turnips || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0706.90.00.00 || - Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 07.07 || 0707.00.00.00 || Cucumbers and gherkins, fresh or chilled. || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 07.08 ||   || Leguminous vegetables, shelled or unshelled, fresh or chilled. ||   ||   ||   ||   ||   ||   ||   
   || 0708.10.00.00 || - Peas (Pisum sativum) || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0708.20.00.00 || - Beans (Vigna spp., Phaseolus spp.) || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0708.90.00.00 || - Other leguminous vegetables || 20 || C || 20 || 20 || 10 || 5 || 0 
 07.09 ||   || Other vegetables, fresh or chilled. ||   ||   ||   ||   ||   ||   ||   
   || 0709.20.00.00 || - Asparagus || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0709.30.00.00 || - Aubergines (eggplants) || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0709.40.00.00 || - Celery other than celeriac || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Mushrooms and truffles: ||   ||   ||   ||   ||   ||   ||   
   || 0709.51.00.00 || -- Mushrooms of the genus Agaricus || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0709.59.00.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0709.60.00.00 || - Fruits of the genus Capsicum or of the genus Pimenta || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0709.70.00.00 || - Spinach, New Zealand spinach and orache spinach (garden spinach) || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 0709.91.00.00 || -- Globe artichokes || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0709.92.00.00 || -- Olives || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0709.93.00.00 || -- Pumpkins, squash and gourds (Cucurbita spp.) || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || -- Other: ||   ||   ||   ||   ||   ||   ||   
   || 0709.99.10.00 || --- Sweetcorn || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0709.99.90.00 || --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 07.10 ||   || Vegetables (uncooked or cooked by steaming or boiling in water), frozen. ||   ||   ||   ||   ||   ||   ||   
   || 0710.10.00.00 || - Potatoes || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Leguminous vegetables, shelled or unshelled: ||   ||   ||   ||   ||   ||   ||   
   || 0710.21.00.00 || -- Peas (Pisum sativum) || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0710.22.00.00 || -- Beans (Vigna spp., Phaseolus spp.) || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0710.29.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 0710.30.00.00 || - Spinach, New Zealand spinach and orache spinach (garden spinach) || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0710.40.00.00 || - Sweetcorn || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0710.80.00.00 || - Other vegetables || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0710.90.00.00 || - Mixtures of vegetables || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 07.11 ||   || Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption. ||   ||   ||   ||   ||   ||   ||   
   || 0711.20.00.00 || - Olives || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0711.40.00.00 || - Cucumbers and gherkins || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Mushrooms and truffles: ||   ||   ||   ||   ||   ||   ||   
   || 0711.51.00.00 || -- Mushrooms of the genus Agaricus || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 0711.59.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 0711.90.00.00 || - Other vegetables; mixtures of vegetables || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 07.12 ||   || Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared. ||   ||   ||   ||   ||   ||   ||   
   || 0712.20.00.00 || - Onions || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Mushrooms, wood ears (Auricularia spp.), jelly fungi (Tremella spp.) and truffles: ||   ||   ||   ||   ||   ||   ||   
   || 0712.31.00.00 || -- Mushrooms of the genus Agaricus || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 0712.32.00.00 || -- Wood ears (Auricularia spp.) || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 0712.33.00.00 || -- Jelly fungi (Tremella spp.) || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 0712.39.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 0712.90.00.00 || - Other vegetables; mixtures of vegetables || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 07.13 ||   || Dried leguminous vegetables, shelled, whether or not skinned or split. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Peas (Pisum sativum) ||   ||   ||   ||   ||   ||   ||   
   || 0713.10.10.00 || -- Seed || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 0713.10.90.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Chickpeas (garbanzos): ||   ||   ||   ||   ||   ||   ||   
   || 0713.20.10.00 || -- Seed || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 0713.20.90.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Beans (Vigna spp., Phaseolus spp.) ||   ||   ||   ||   ||   ||   ||   
   ||   || -- Beans of the species Vigna mungo (L.) Hepper or Vigna radiata (L.) Wilczek: ||   ||   ||   ||   ||   ||   ||   
   || 0713.31.10.00 || --- Seeds || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 0713.31.90.00 || --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || -- Small red (Adzuki) beans (Phaseolus or Vigna angularis): ||   ||   ||   ||   ||   ||   ||   
   || 0713.32.10.00 || --- Seeds || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 0713.32.90.00 || --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || -- Kidney beans, including white pea beans (Phaseolus vulgaris): ||   ||   ||   ||   ||   ||   ||   
   || 0713.33.10.00 || --- Seeds || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 0713.33.90.00 || --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || -- Bambara beans (Vigna subterranea or Voandzeia subterranea): ||   ||   ||   ||   ||   ||   ||   
   || 0713.34.10.00 || --- Seeds || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 0713.34.90.00 || --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || -- Cow peas (Vigna unguiculata): ||   ||   ||   ||   ||   ||   ||   
   || 0713.35.10.00 || --- Seeds || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 0713.35.90.00 || --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0713.39.00.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Lentils: ||   ||   ||   ||   ||   ||   ||   
   || 0713.40.10.00 || -- Seed || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 0713.40.90.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Broad beans (Vicia faba var. major) and horse beans (Vicia faba var. equina, Vicia faba var. minor): ||   ||   ||   ||   ||   ||   ||   
   || 0713.50.10.00 || -- Seed || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 0713.50.90.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Pigeon peas (Cajanus cajan): ||   ||   ||   ||   ||   ||   ||   
   || 0713.60.10.00 || -- Seed || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 0713.60.90.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 0713.90.00.00 || - Other || 20 || C || 20 || 20 || 10 || 5 || 0 
 07.14 ||   || Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets; sago pith. ||   ||   ||   ||   ||   ||   ||   
   || 0714.10.00.00 || - Manioc (cassava) || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0714.20.00.00 || - Sweet potatoes || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 0714.30.00.00 || - Yams (Dioscorea spp.) || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 0714.40.00.00 || - Taro (Colocasia spp.) || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 0714.50.00.00 || - Yautia (Xanthosoma spp.) || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 0714.90.00.00 || - Other || 20 || C || 20 || 20 || 10 || 5 || 0 
 08.01 ||   || Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Coconuts: ||   ||   ||   ||   ||   ||   ||   
   || 0801.11.00.00 || -- Desiccated || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 0801.12.00.00 || -- In the inner shell (endocarp) || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 0801.19.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Brazil nuts: ||   ||   ||   ||   ||   ||   ||   
   || 0801.21.00.00 || -- In shell || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0801.22.00.00 || -- Shelled || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Cashew nuts: ||   ||   ||   ||   ||   ||   ||   
   || 0801.31.00.00 || -- In shell || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 0801.32.00.00 || -- Shelled || 20 || C || 20 || 20 || 10 || 5 || 0 
 08.02 ||   || Other nuts, fresh or dried, whether or not shelled or peeled. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Almonds: ||   ||   ||   ||   ||   ||   ||   
   || 0802.11.00.00 || -- In shell || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 0802.12.00.00 || -- Shelled || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || Hazelnuts or filberts (Corylus spp.): ||   ||   ||   ||   ||   ||   ||   
   || 0802.21.00.00 || -- In shell || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 0802.22.00.00 || -- Shelled || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Walnuts: ||   ||   ||   ||   ||   ||   ||   
   || 0802.31.00.00 || -- In shell || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 0802.32.00.00 || -- Shelled || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Chestnuts (Castanea spp.): ||   ||   ||   ||   ||   ||   ||   
   || 0802.41.00.00 || -- In shell || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 0802.42.00.00 || -- Shelled || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Pistachios: ||   ||   ||   ||   ||   ||   ||   
   || 0802.51.00.00 || -- In shell || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 0802.52.00.00 || -- Shelled || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Macadamia nuts: ||   ||   ||   ||   ||   ||   ||   
   || 0802.61.00.00 || -- In shell || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 0802.62.00.00 || -- Shelled || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 0802.70.00.00 || - Kola nuts (Cola spp.) || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 0802.80.00.00 || - Areca nuts || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 0802.90.00.00 || - Other || 20 || C || 20 || 20 || 10 || 5 || 0 
 08.03 ||   || Bananas, including plantains, fresh or dried. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Plantains: ||   ||   ||   ||   ||   ||   ||   
   || 0803.10.10.00 || -- Fresh || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 0803.10.20.00 || -- Dried || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 0803.90.10.00 || -- Fresh || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 0803.90.20.00 || -- Dried || 20 || C || 20 || 20 || 10 || 5 || 0 
 08.04 ||   || Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried. ||   ||   ||   ||   ||   ||   ||   
   || 0804.10.00.00 || - Dates || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 0804.20.00.00 || - Figs || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 0804.30.00.00 || - Pineapples || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0804.40.00.00 || - Avocados || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Guavas, mangoes and mangosteens: ||   ||   ||   ||   ||   ||   ||   
   || 0804.50.10.00 || -- Mangoes || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 0804.50.90.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
 08.05 ||   || Citrus fruit, fresh or dried. ||   ||   ||   ||   ||   ||   ||   
   || 0805.10.00.00 || - Oranges || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0805.20.00.00 || - Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0805.40.00.00 || - Grapefruit, including pomelos || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0805.50.00.00 || - Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia) || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0805.90.00.00 || - Other || 20 || C || 20 || 20 || 10 || 5 || 0 
 08.06 ||   || Grapes, fresh or dried. ||   ||   ||   ||   ||   ||   ||   
   || 0806.10.00.00 || - Fresh || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 0806.20.00.00 || - Dried || 20 || C || 20 || 20 || 10 || 5 || 0 
 08.07 ||   || Melons (including watermelons) and papaws (papayas), fresh. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Melons (including watermelons): ||   ||   ||   ||   ||   ||   ||   
   || 0807.11.00.00 || -- Watermelons || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 0807.19.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 0807.20.00.00 || - Papaws (papayas) || 20 || C || 20 || 20 || 10 || 5 || 0 
 08.08 ||   || Apples, pears and quinces, fresh. ||   ||   ||   ||   ||   ||   ||   
   || 0808.10.00.00 || - Apples || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0808.30.00.00 || - Pears || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0808.40.00.00 || - Quinces || 20 || C || 20 || 20 || 10 || 5 || 0 
 08.09 ||   || Apricots, cherries, peaches (including nectarines), plums and sloes, fresh. ||   ||   ||   ||   ||   ||   ||   
   || 0809.10.00.00 || - Apricots || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Cherries: ||   ||   ||   ||   ||   ||   ||   
   || 0809.21.00.00 || -- Sour cherries (Prunus cerasus) || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 0809.29.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 0809.30.00.00 || - Peaches, including nectarines || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 0809.40.00.00 || - Plums and sloes || 20 || C || 20 || 20 || 10 || 5 || 0 
 08.10 ||   || Other fruit, fresh. ||   ||   ||   ||   ||   ||   ||   
   || 0810.10.00.00 || - Strawberries || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 0810.20.00.00 || - Raspberries, blackberries, mulberries and loganberries || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 0810.30.00.00 || - Black-, white- or redcurrants and gooseberries || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 0810.40.00.00 || - Cranberries, bilberries and other fruit of the genus Vaccinium || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 0810.50.00.00 || - Kiwifruit || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 0810.60.00.00 || - Durians || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 0810.70.00.00 || - Persimmons || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 0810.90.00.00 || - Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 08.11 ||   || Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter. ||   ||   ||   ||   ||   ||   ||   
   || 0811.10.00.00 || - Strawberries || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 0811.20.00.00 || - Raspberries, blackberries, mulberries, loganberries, black-, white- or redcurrants and gooseberries || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 0811.90.00.00 || - Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 08.12 ||   || Fruit and nuts, provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption. ||   ||   ||   ||   ||   ||   ||   
   || 0812.10.00.00 || - Cherries || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 0812.90.00.00 || - Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 08.13 ||   || Fruit, dried, other than that of headings 08.01 to 08.06; mixtures of nuts or dried fruits of this Chapter. ||   ||   ||   ||   ||   ||   ||   
   || 0813.10.00.00 || - Apricots || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 0813.20.00.00 || - Prunes || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 0813.30.00.00 || - Apples || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Other fruit: ||   ||   ||   ||   ||   ||   ||   
   || 0813.40.10.00 || -- Tamarind || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 0813.40.90.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 0813.50.00.00 || - Mixtures of nuts or dried fruits of this Chapter || 20 || C || 20 || 20 || 10 || 5 || 0 
 08.14 || 0814.00.00.00 || Peel of citrus fruit or melons (including watermelons), fresh, frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions. || 5 || A || 5 || 0 || 0 || 0 || 0 
 09.01 ||   || Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Coffee, not roasted: ||   ||   ||   ||   ||   ||   ||   
   ||   || -- Not decaffeinated: ||   ||   ||   ||   ||   ||   ||   
   ||   || --- Arabica: ||   ||   ||   ||   ||   ||   ||   
   || 0901.11.11.00 || ---- Cherry-red || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 0901.11.12.00 || ---- Extra-prima, prima, superior || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 0901.11.13.00 || ---- Normal, small, very small sized || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 0901.11.19.00 || ---- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || --- Robusta: ||   ||   ||   ||   ||   ||   ||   
   || 0901.11.21.00 || ---- Cherry-red || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 0901.11.22.00 || ---- Extra prima, prima, superior excellent grade zero || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 0901.11.23.00 || ---- Extra prima, normal excellent, small, very small sized grade four || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 0901.11.24.00 || ---- Normal extra prima, small, very small sized grade two || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || ---- Extra prima, prima, superior: ||   ||   ||   ||   ||   ||   ||   
   || 0901.11.25.10 || ----- Grade one || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 0901.11.25.20 || ----- Grade two || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 0901.11.25.90 || ----- Grade three || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || ---- Normal, small, very small sized: ||   ||   ||   ||   ||   ||   ||   
   || 0901.11.26.10 || ----- Grade one || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 0901.11.26.20 || ----- Grade three || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 0901.11.26.30 || ----- Grade four || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 0901.11.26.90 || ----- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 0901.11.27.00 || ---- Green coffee, broken || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 0901.11.28.00 || ---- Black coffee || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 0901.11.29.00 || ---- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || --- Arabusta: ||   ||   ||   ||   ||   ||   ||   
   || 0901.11.31.00 || ---- Cherry-red || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 0901.11.32.00 || ---- Extra-prima, prima, superior || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 0901.11.33.00 || ---- Normal, small, very small sized || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 0901.11.34.00 || ---- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || --- Liberica: ||   ||   ||   ||   ||   ||   ||   
   || 0901.11.41.00 || ---- Cherry-red || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 0901.11.42.00 || ---- Extra-prima, prima, superior || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 0901.11.43.00 || ---- Normal, small, very small sized || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 0901.11.44.00 || ---- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || --- Other types: ||   ||   ||   ||   ||   ||   ||   
   || 0901.11.51.00 || ---- Cherry-red || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 0901.11.52.00 || ---- Extra-prima, prima, superior || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 0901.11.53.00 || ---- Normal, small, very small sized || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 0901.11.54.00 || ---- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || -- Decaffeinated: ||   ||   ||   ||   ||   ||   ||   
   || 0901.12.10.00 || --- Robusta: || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 0901.12.20.00 || --- Arabusta || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 0901.12.90.00 || --- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || - Coffee roasted: ||   ||   ||   ||   ||   ||   ||   
   ||   || -- Not decaffeinated: ||   ||   ||   ||   ||   ||   ||   
   || 0901.21.10.00 || --- Uncrushed || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 0901.21.20.00 || --- Crushed || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || -- Decaffeinated: ||   ||   ||   ||   ||   ||   ||   
   || 0901.22.10.00 || --- Uncrushed || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 0901.22.20.00 || --- Crushed || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 0901.90.00.00 || - Other || 20 || C || 20 || 20 || 10 || 5 || 0 
 09.02 ||   || Tea, whether or not flavoured. ||   ||   ||   ||   ||   ||   ||   
   || 0902.10.00.00 || - Green tea (not fermented) in immediate packings of a content not exceeding 3 kg || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 0902.20.00.00 || - Other green tea (not fermented) || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 0902.30.00.00 || - Black tea (fermented) and partly fermented tea, in immediate packings of a content not exceeding 3 kg || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 0902.40.00.00 || - Other black tea (fermented) and other partly fermented tea || 10 || B || 10 || 10 || 5 || 0 || 0 
 09.03 || 0903.00.00.00 || Maté. || 20 || C || 20 || 20 || 10 || 5 || 0 
 09.04 ||   || Pepper of the genus Piper; dried or crushed or ground fruit of the genus Capsicum or of the genus Pimenta. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Pepper: ||   ||   ||   ||   ||   ||   ||   
   || 0904.11.00.00 || -- Neither crushed nor ground || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 0904.12.00.00 || -- Crushed or ground || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Fruits of the genus Capsicum or of the genus Pimenta: ||   ||   ||   ||   ||   ||   ||   
   || 0904.21.00.00 || -- Dried, neither crushed nor ground || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 0904.22.00.00 || -- Crushed or ground || 20 || C || 20 || 20 || 10 || 5 || 0 
 09.05 ||   || Vanilla. ||   ||   ||   ||   ||   ||   ||   
   || 0905.10.00.00 || - Neither crushed nor ground || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 0905.20.00.00 || - Crushed or ground || 20 || C || 20 || 20 || 10 || 5 || 0 
 09.06 ||   || Cinnamon and cinnamon-tree flowers. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Neither crushed nor ground: ||   ||   ||   ||   ||   ||   ||   
   || 0906.11.00.00 || -- Cinnamon (Cinnamomum zeylanicum Blume) || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 0906.19.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 0906.20.00.00 || - Crushed or ground || 20 || C || 20 || 20 || 10 || 5 || 0 
 09.07 ||   || Cloves (whole fruit, cloves and stems). ||   ||   ||   ||   ||   ||   ||   
   || 0907.10.00.00 || - Neither crushed nor ground || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 0907.20.00.00 || - Crushed or ground || 20 || C || 20 || 20 || 10 || 5 || 0 
 09.08 ||   || Nutmeg, mace and cardamoms. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Nutmeg: ||   ||   ||   ||   ||   ||   ||   
   || 0908.11.00.00 || -- Neither crushed nor ground || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 0908.12.00.00 || -- Crushed or ground || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Mace: ||   ||   ||   ||   ||   ||   ||   
   || 0908.21.00.00 || -- Neither crushed nor ground || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 0908.22.00.00 || -- Crushed or ground || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Cardamoms: ||   ||   ||   ||   ||   ||   ||   
   || 0908.31.00.00 || -- Neither crushed nor ground || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 0908.32.00.00 || -- Crushed or ground || 20 || C || 20 || 20 || 10 || 5 || 0 
 09.09 ||   || Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Seeds of coriander: ||   ||   ||   ||   ||   ||   ||   
   || 0909.21.00.00 || -- Neither crushed nor ground || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 0909.22.00.00 || -- Crushed or ground || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Seeds of cumin: ||   ||   ||   ||   ||   ||   ||   
   || 0909.31.00.00 || -- Neither crushed nor ground || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 0909.32.00.00 || -- Crushed or ground || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Seeds of anise, badian, caraway or fennel; juniper berries: ||   ||   ||   ||   ||   ||   ||   
   || 0909.61.00.00 || -- Neither crushed nor ground || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 0909.62.00.00 || -- Crushed or ground || 20 || C || 20 || 20 || 10 || 5 || 0 
 09.10 ||   || Ginger, saffron, turmeric (curcuma), thyme, bay leaves, curry and other spices. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Ginger: ||   ||   ||   ||   ||   ||   ||   
   || 0910.11.00.00 || -- Neither crushed nor ground || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 0910.12.00.00 || -- Crushed or ground || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 0910.20.00.00 || - Saffron || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 0910.30.00.00 || - Turmeric (curcuma) || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Other spices: ||   ||   ||   ||   ||   ||   ||   
   || 0910.91.00.00 || -- Mixtures referred to in note 1(b) to this Chapter || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 0910.99.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
 10.01 ||   || Wheat and meslin. ||   ||   ||   ||   ||   ||   ||   
   ||   || -- Durum wheat: ||   ||   ||   ||   ||   ||   ||   
   || 1001.11.00.00 || -- Seed || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 1001.19.00.00 || -- Other || 5 || B || 5 || 5 || 0 || 0 || 0 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 1001.91.00.00 || -- Seed || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 1001.99.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 10.02 ||   || Rye. ||   ||   ||   ||   ||   ||   ||   
   || 1002.10.00.00 || - Seed || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 1002.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 10.03 ||   || Barley. ||   ||   ||   ||   ||   ||   ||   
   || 1003.10.00.00 || - Seed || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 1003.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 10.04 ||   || Oats. ||   ||   ||   ||   ||   ||   ||   
   || 1004.10.00.00 || - Seed || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 1004.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 10.05 ||   || Maize (corn). ||   ||   ||   ||   ||   ||   ||   
   || 1005.10.00.00 || - Seed || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 1005.90.00.00 || - Other || 5 || B || 5 || 5 || 0 || 0 || 0 
 10.06 ||   || Rice. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Rice in the husk (paddy or rough): ||   ||   ||   ||   ||   ||   ||   
   || 1006.10.10.00 || -- Seed || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 1006.10.90.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 1006.20.00.00 || - Husked (brown) rice || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Semi-milled or wholly milled rice, whether or not polished or glazed: ||   ||   ||   ||   ||   ||   ||   
   || 1006.30.10.00 || -- In packings of more than 5 kg or in bulk || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 1006.30.90.00 || -- In packings of 5 kg or less || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 1006.40.00.00 || - Broken rice || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 10.07 ||   || Grain sorghum. ||   ||   ||   ||   ||   ||   ||   
   || 1007.10.00.00 || - Seed || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 1007.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 10.08 ||   || Buckwheat, millet and canary seed; other cereals. ||   ||   ||   ||   ||   ||   ||   
   || 1008.10.00.00 || - Buckwheat || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Millet: ||   ||   ||   ||   ||   ||   ||   
   || 1008.21.00.00 || -- Seed || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 1008.29.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 1008.30.00.00 || - Canary seed || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 1008.40.00.00 || - Fonio (Digitaria spp.) || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 1008.50.00.00 || - Quinoa (Chenopodium quinoa) || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 1008.60.00.00 || - Triticale || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 1008.90.00.00 || - Other cereals || 5 || A || 5 || 0 || 0 || 0 || 0 
 11.01 || 1101.00.00.00 || Wheat or meslin flour. || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 11.02 ||   || Cereal flours other than of wheat or meslin. ||   ||   ||   ||   ||   ||   ||   
   || 1102.20.00.00 || - Maize (corn) flour || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Other ||   ||   ||   ||   ||   ||   ||   
   || 1102.90.10.00 || -- Of millet or sorghum || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 1102.90.90.00 || -- Of other cereals || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 11.03 ||   || Cereal groats, meal and pellets. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Groats and meal: ||   ||   ||   ||   ||   ||   ||   
   || 1103.11.00.00 || -- Of wheat || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 1103.13.00.00 || -- Of maize (corn) || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 1103.19.00.00 || -- Of other cereals || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 1103.20.00.00 || - Pellets || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 11.04 ||   || Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading 10.06; germ of cereals, whole, rolled, flaked or ground. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Rolled or flaked grains: ||   ||   ||   ||   ||   ||   ||   
   || 1104.12.00.00 || -- Of oats || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 1104.19.00.00 || -- Of other cereals || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Other worked grains (for example, hulled, pearled, sliced or kibbled): ||   ||   ||   ||   ||   ||   ||   
   || 1104.22.00.00 || -- Of oats || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 1104.23.00.00 || -- Of maize (corn) || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 1104.29.00.00 || -- Of other cereals || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 1104.30.00.00 || - Germ of cereals, whole, rolled, flaked or ground || 10 || B || 10 || 10 || 5 || 0 || 0 
 11.05 ||   || Flour, meal, powder, flakes, granules and pellets of potatoes. ||   ||   ||   ||   ||   ||   ||   
   || 1105.10.00.00 || - Flour, meal and powder || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 1105.20.00.00 || - Flakes, granules and pellets || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 11.06 ||   || Flour, meal and powder of the dried leguminous vegetables of heading 07.13, of sago or of roots or tubers of heading 07.14 or of the products of Chapter 8. ||   ||   ||   ||   ||   ||   ||   
   || 1106.10.00.00 || - Of the dried leguminous vegetables of heading 07.13 || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Of sago or of roots or tubers of heading 07.14 ||   ||   ||   ||   ||   ||   ||   
   ||   || -- Of cassava: ||   ||   ||   ||   ||   ||   ||   
   || 1106.20.11.00 || --- Flour and powder || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 1106.20.12.00 || --- Meal/dough || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 1106.20.20.00 || -- Of yam || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || -- Other: ||   ||   ||   ||   ||   ||   ||   
   || 1106.20.91.00 || --- Cocoyam flour || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 1106.20.99.00 || --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Of the products of Chapter 8: ||   ||   ||   ||   ||   ||   ||   
   || 1106.30.10.00 || -- Plantain flour || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 1106.30.90.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 11.07 ||   || Malt, whether or not roasted. ||   ||   ||   ||   ||   ||   ||   
   || 1107.10.00.00 || - Not roasted || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 1107.20.00.00 || - Roasted || 5 || A || 5 || 0 || 0 || 0 || 0 
 11.08 ||   || Starches; inulin. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Starches: ||   ||   ||   ||   ||   ||   ||   
   ||   || -- Wheat starch: ||   ||   ||   ||   ||   ||   ||   
   || 1108.11.10.00 || --- Pharmaceutical grade || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 1108.11.90.00 || --- Other: || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || -- Maize (corn) starch: ||   ||   ||   ||   ||   ||   ||   
   || 1108.12.10.00 || --- Pharmaceutical grade || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 1108.12.90.00 || --- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || -- Potato starch: ||   ||   ||   ||   ||   ||   ||   
   || 1108.13.10.00 || --- Pharmaceutical grade || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 1108.13.90.00 || --- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || -- Manioc (cassava) starch: ||   ||   ||   ||   ||   ||   ||   
   || 1108.14.10.00 || --- Pharmaceutical grade || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 1108.14.90.00 || --- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || -- Other starches: ||   ||   ||   ||   ||   ||   ||   
   || 1108.19.10.00 || --- Pharmaceutical grade || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 1108.19.90.00 || --- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 1108.20.00.00 || - Inulin || 10 || B || 10 || 10 || 5 || 0 || 0 
 11.09 || 1109.00.00.00 || Wheat gluten, whether or not dried. || 10 || B || 10 || 10 || 5 || 0 || 0 
 12.01 ||   || Soya beans, whether or not broken. ||   ||   ||   ||   ||   ||   ||   
   || 1201.10.00.00 || - Seed || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 1201.90.00.00 || - Other || 10 || B || 10 || 10 || 5 || 0 || 0 
 12.02 ||   || Groundnuts, not roasted or otherwise cooked, whether or not shelled or broken. ||   ||   ||   ||   ||   ||   ||   
   || 1202.30.00.00 || - Seed || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   ||   || -- In shell: ||   ||   ||   ||   ||   ||   ||   
   || 1202.41.10.00 || --- Used for manufacturing oil || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 1202.41.90.00 || --- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || -- Shelled, whether or not broken: ||   ||   ||   ||   ||   ||   ||   
   || 1202.42.10.00 || --- Used for manufacturing oil || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 1202.42.90.00 || --- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
 12.03 || 1203.00.00.00 || Copra. || 5 || A || 5 || 0 || 0 || 0 || 0 
 12.04 || 1204.00.00.00 || Linseed, whether or not broken. || 5 || A || 5 || 0 || 0 || 0 || 0 
 12.05 ||   || Rape or colza seeds, whether or not broken. ||   ||   ||   ||   ||   ||   ||   
   || 1205.10.00.00 || - Low erucic acid rape or colza seeds || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 1205.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 12.06 || 1206.00.00.00 || Sunflower seeds, whether or not broken. || 5 || A || 5 || 0 || 0 || 0 || 0 
 12.07 ||   || Other oil seeds and oleaginous fruits, whether or not broken. ||   ||   ||   ||   ||   ||   ||   
   || 1207.10.00.00 || - Palm nuts and kernels || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Cotton seeds: ||   ||   ||   ||   ||   ||   ||   
   || 1207.21.00.00 || -- Seed || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 1207.29.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 1207.30.00.00 || - Castor oil seeds || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 1207.40.00.00 || - Sesamum seeds || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 1207.50.00.00 || - Mustard seeds || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 1207.60.00.00 || - Safflower (Carthamus tinctorius) seeds || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 1207.70.00.00 || - Melon seeds || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 1207.91.00.00 || -- Poppy seeds || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || -- Other: ||   ||   ||   ||   ||   ||   ||   
   || 1207.99.10.00 || --- Shea nuts (karate nuts) || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 1207.99.90.00 || --- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 12.08 ||   || Flours and meals of oil seeds or oleaginous fruits, other than those of mustard. ||   ||   ||   ||   ||   ||   ||   
   || 1208.10.00.00 || - Of soya beans || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 1208.90.00.00 || - Other || 10 || B || 10 || 10 || 5 || 0 || 0 
 12.09 ||   || Seeds, fruit and spores, of a kind used for sowing. ||   ||   ||   ||   ||   ||   ||   
   || 1209.10.00.00 || - Sugar beet seeds || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Seeds of forage plants: ||   ||   ||   ||   ||   ||   ||   
   || 1209.21.00.00 || -- Lucerne (alfalfa) seeds || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 1209.22.00.00 || -- Clover (Trifolium spp.) seeds || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 1209.23.00.00 || -- Fescue seeds || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 1209.24.00.00 || -- Kentucky blue grass (Poa pratensis L.) seeds || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 1209.25.00.00 || -- Ryegrass (Lolium multiflorum Lam., Lolium perenne L.) seeds || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 1209.29.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 1209.30.00.00 || - Seeds of herbaceous plants cultivated principally for their flowers || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 1209.91.00.00 || -- Vegetable seeds || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 1209.99.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 12.10 ||   || Hop cones, fresh or dried, whether or not ground, powdered or in the form of pellets; lupulin. ||   ||   ||   ||   ||   ||   ||   
   || 1210.10.00.00 || - Hop cones, neither ground nor powdered nor in the form of pellets || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 1210.20.00.00 || - Hop cones, ground, powdered or in the form of pellets; lupulin || 5 || A || 5 || 0 || 0 || 0 || 0 
 12.11 ||   || Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes, fresh or dried, whether or not cut, crushed or powdered. ||   ||   ||   ||   ||   ||   ||   
   || 1211.20.00.00 || - Ginseng roots || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 1211.30.00.00 || - Coca leaf || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 1211.40.00.00 || - Poppy straw || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 1211.90.10.00 || -- Pyrethrum || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 1211.90.20.00 || -- Bark and wood used in pharmacy and medicine || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 1211.90.90.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 12.12 ||   || Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh, chilled, frozen or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety Cichorium intybus sativum) of a kind used primarily for human consumption, not elsewhere specified or included. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Seaweeds and other algae: ||   ||   ||   ||   ||   ||   ||   
   || 1212.21.00.00 || -- Fit for human consumption || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 1212.29.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 1212.91.00.00 || -- Sugar beet || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 1212.92.00.00 || -- Locust beans (carob) || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 1212.93.00.00 || -- Sugar cane || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 1212.94.00.00 || -- Chicory roots || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 1212.99.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
ANNEX C
(Part 3)
 Heading HS2012 || Tariff and Statistical Nomenclature || Commodity description || Base rate || Groups || T || 01/01/T+5 || 01/01/T+10 || 01/01/T+15 || 01/01/T+20 
 12.13 ||   || Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets. ||   ||   ||   ||   ||   ||   ||   
   || 1213.00.10.00 || - Maize (corn) husks || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 1213.00.90.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 12.14 ||   || Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets. ||   ||   ||   ||   ||   ||   ||   
   || 1214.10.00.00 || - Lucerne (alfalfa) meal and pellets || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 1214.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 13.01 ||   || Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams). ||   ||   ||   ||   ||   ||   ||   
   || 1301.20.00.00 || - Gum Arabic || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 1301.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 13.02 ||   || Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Vegetable saps and extracts: ||   ||   ||   ||   ||   ||   ||   
   || 1302.11.00.00 || -- Opium || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 1302.12.00.00 || -- Of liquorice || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 1302.13.00.00 || -- Of hops || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 1302.19.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 1302.20.00.00 || - Pectic substances, pectinates and pectates || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || Mucilages and thickeners, whether or not modified, derived from vegetable products: ||   ||   ||   ||   ||   ||   ||   
   || 1302.31.00.00 || -- Agar-agar || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 1302.32.00.00 || -- Mucilages and thickeners, whether or not modified, derived from locust beans, locust bean seeds or guar seeds || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 1302.39.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 14.01 ||   || Vegetable materials of a kind used primarily for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark). ||   ||   ||   ||   ||   ||   ||   
   || 1401.10.00.00 || - Bamboos || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 1401.20.00.00 || - Rattans || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 1401.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 14.04 ||   || Vegetable products not elsewhere specified or included. ||   ||   ||   ||   ||   ||   ||   
   || 1404.20.00.00 || - Cotton linters || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 1404.90.10.00 || -- Hard seeds, pips, hulls and nuts of a kind used for carving || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 1404.90.90.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 15.01 ||   || Pig fat (including lard) and poultry fat, other than that of heading 02.09 or 15.03. ||   ||   ||   ||   ||   ||   ||   
   || 1501.10.00.00 || - Lard || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 1501.20.00.00 || - Other pig fat || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 1501.90.00.00 || - Other || 10 || B || 10 || 10 || 5 || 0 || 0 
 15.02 ||   || Fats of bovine animals, sheep or goats, other than those of heading 15.03. ||   ||   ||   ||   ||   ||   ||   
   || 1502.10.00.00 || - Tallow || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 1502.90.00.00 || - Other || 10 || B || 10 || 10 || 5 || 0 || 0 
 15.03 || 1503.00.00.00 || Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared. || 5 || A || 5 || 0 || 0 || 0 || 0 
 15.04 ||   || Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified. ||   ||   ||   ||   ||   ||   ||   
   || 1504.10.00.00 || - Fish-liver oils and their fractions || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 1504.20.00.00 || - Fats and oils and their fractions, of fish, other than liver oils || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 1504.30.00.00 || - Fats and oils and their fractions, of marine mammals || 10 || B || 10 || 10 || 5 || 0 || 0 
 15.05 || 1505.00.00.00 || Wool grease and fatty substances derived therefrom (including lanolin). || 5 || A || 5 || 0 || 0 || 0 || 0 
 15.06 || 1506.00.00.00 || Other animal fats and oils and their fractions, whether or not refined, but not chemically modified. || 10 || B || 10 || 10 || 5 || 0 || 0 
 15.07 ||   || Soya-bean oil and its fractions, whether or not refined, but not chemically modified. ||   ||   ||   ||   ||   ||   ||   
   || 1507.10.00.00 || - Crude oil, whether or not degummed || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 1507.90.00.00 || - Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 15.08 ||   || Groundnut oil and its fractions, whether or not refined, but not chemically modified. ||   ||   ||   ||   ||   ||   ||   
   || 1508.10.00.00 || - Crude oil || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 1508.90.10.00 || -- Put up for retail sale in packings with a net content of 5 litres or less || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 1508.90.90.00 || -- Other || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 15.09 ||   || Olive oil and its fractions, whether or not refined, but not chemically modified. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Virgin: ||   ||   ||   ||   ||   ||   ||   
   || 1509.10.10.00 || -- Put up for retail sale in packings with a net content of 5 litres or less || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 1509.10.90.00 || -- Other || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 1509.90.10.00 || -- Put up for retail sale in packings with a net content of 5 litres or less || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 1509.90.90.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 15.10 ||   || Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading 15.09. ||   ||   ||   ||   ||   ||   ||   
   || 1510.00.10.00 || -- Put up for retail sale in packings with a net content of 5 litres or less || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 1510.00.90.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 15.11 ||   || Palm oil and its fractions, whether or not refined, but not chemically modified. ||   ||   ||   ||   ||   ||   ||   
   || 1511.10.00.00 || - Crude oil || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 1511.90.10.00 || -- Fractions of oil, not fit for human consumption whether or not deodorised or bleached || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || -- Other: ||   ||   ||   ||   ||   ||   ||   
   || 1511.90.91.00 || --- Put up for retail sale in packings with a net content of 5 litres or less || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 1511.90.99.00 || --- Other || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 15.12 ||   || Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Sunflower-seed or safflower oil and fractions thereof: ||   ||   ||   ||   ||   ||   ||   
   || 1512.11.00.00 || -- Crude oil || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 1512.19.00.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Cotton-seed oil and its fractions: ||   ||   ||   ||   ||   ||   ||   
   || 1512.21.00.00 || -- Crude oil, whether or not gossypol has been removed || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 1512.29.00.00 || -- Other || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 15.13 ||   || Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Coconut (copra) oil and its fractions: ||   ||   ||   ||   ||   ||   ||   
   || 1513.11.00.00 || -- Crude oil || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 1513.19.00.00 || -- Other || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Palm kernel or babassu oil and fractions thereof: ||   ||   ||   ||   ||   ||   ||   
   || 1513.21.00.00 || -- Crude oil || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 1513.29.00.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 15.14 ||   || Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Low-erucic-acid rape or colza oil and its fractions: ||   ||   ||   ||   ||   ||   ||   
   || 1514.11.00.00 || -- Crude oil || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 1514.19.00.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 1514.91.00.00 || -- Crude oil || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 1514.99.00.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 15.15 ||   || Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Linseed oil and its fractions: ||   ||   ||   ||   ||   ||   ||   
   || 1515.11.00.00 || -- Crude oil || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 1515.19.00.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Maize (corn) oil and its fractions: ||   ||   ||   ||   ||   ||   ||   
   || 1515.21.00.00 || -- Crude oil || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 1515.29.00.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 1515.30.00.00 || - Castor oil and its fractions || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 1515.50.00.00 || - Sesame oil and its fractions || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   ||   || -- Shea (karite) oil and its fractions: ||   ||   ||   ||   ||   ||   ||   
   || 1515.90.11.00 || --- Crude oil || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 1515.90.19.00 || --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 1515.90.90.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
 15.16 ||   || Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared. ||   ||   ||   ||   ||   ||   ||   
   || 1516.10.00.00 || - Animal fats and oils and their fractions || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Vegetable fats and oils and their fractions: ||   ||   ||   ||   ||   ||   ||   
   || 1516.20.10.00 || -- Hydrogenated vegetable fats || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 1516.20.90.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
 15.17 ||   || Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading 15.16. ||   ||   ||   ||   ||   ||   ||   
   || 1517.10.00.00 || - Margarine, excluding liquid margarine || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 1517.90.10.00 || -- Other food preparations of vegetable fats || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 1517.90.90.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 15.18 || 1518.00.00.00 || Animal or vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 15.16; inedible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, not elsewhere specified or included. || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 15.20 || 1520.00.00.00 || Glycerol, crude; glycerol waters and glycerol lyes. || 10 || B || 10 || 10 || 5 || 0 || 0 
 15.21 ||   || Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, whether or not refined or coloured. ||   ||   ||   ||   ||   ||   ||   
   || 1521.10.00.00 || - Vegetable waxes || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 1521.90.10.00 || -- Beeswax and other insect waxes || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 1521.90.90.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 15.22 || 1522.00.00.00 || Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes. || 10 || B || 10 || 10 || 5 || 0 || 0 
 16.01 ||   || Sausages and similar products, of meat, meat offal or blood; food preparations based on these products. ||   ||   ||   ||   ||   ||   ||   
   || 1601.00.10.00 || - Of liver || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 1601.00.90.00 || - Other || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 16.02 ||   || Other prepared or preserved meat, meat offal or blood. ||   ||   ||   ||   ||   ||   ||   
   || 1602.10.00.00 || - Homogenised preparations || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 1602.20.00.00 || - Of liver of any animal || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Of poultry of heading 01.05: ||   ||   ||   ||   ||   ||   ||   
   || 1602.31.00.00 || -- Of turkeys || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 1602.32.00.00 || -- Of fowls of the species Gallus domesticus || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 1602.39.00.00 || -- Other || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Of swine: ||   ||   ||   ||   ||   ||   ||   
   || 1602.41.00.00 || -- Hams and cuts thereof || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 1602.42.00.00 || -- Shoulders and cuts thereof || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 1602.49.00.00 || -- Other, including mixtures || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Of bovine animals: ||   ||   ||   ||   ||   ||   ||   
   || 1602.50.10.00 || -- Canned beef (corned beef) || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 1602.50.90.00 || -- Other || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 1602.90.00.00 || - Other, including preparations of blood of any animal || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 16.03 || 1603.00.00.00 || Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates. || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 16.04 ||   || Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Fish, whole or in pieces, but not minced: ||   ||   ||   ||   ||   ||   ||   
   || 1604.11.00.00 || -- Salmon || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 1604.12.00.00 || -- Herring || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || -- Sardines, sardinella and brisling or sprats: ||   ||   ||   ||   ||   ||   ||   
   || 1604.13.10.00 || --- Sardines, in ¼ club cans of a height of 30 mm or less || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 1604.13.90.00 || --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 1604.14.00.00 || -- Tuna, skipjack and bonito (Sarda spp.) || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 1604.15.00.00 || -- Mackerel || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 1604.16.00.00 || -- Anchovies || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 1604.17.00.00 || -- Eels || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 1604.19.00.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 1604.20.00.00 || - Other prepared or preserved fish || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Caviar and caviar substitutes: ||   ||   ||   ||   ||   ||   ||   
   || 1604.31.00.00 || -- Caviar || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 1604.32.00.00 || -- Caviar substitutes || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 16.05 ||   || Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved. ||   ||   ||   ||   ||   ||   ||   
   || 1605.10.00.00 || - Crab || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Shrimps and prawns: ||   ||   ||   ||   ||   ||   ||   
   || 1605.21.00.00 || -- Not in airtight containers || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 1605.29.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 1605.30.00.00 || - Lobster || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 1605.40.00.00 || - Other crustaceans || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Molluscs: ||   ||   ||   ||   ||   ||   ||   
   || 1605.51.00.00 || -- Oysters || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 1605.52.00.00 || -- Scallops, including queen scallops || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 1605.53.00.00 || -- Mussels || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 1605.54.00.00 || -- Cuttlefish and squid || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 1605.55.00.00 || -- Octopus || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 1605.56.00.00 || -- Clams, cockles and arkshells || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 1605.57.00.00 || -- Abalone || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 1605.58.00.00 || -- Snails, other than sea snails || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 1605.59.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Other aquatic invertebrates: ||   ||   ||   ||   ||   ||   ||   
   || 1605.61.00.00 || -- Sea cucumbers || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 1605.62.00.00 || -- Sea urchins || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 1605.63.00.00 || -- Jellyfish || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 1605.69.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
 17.01 ||   || Cane or beet sugar and chemically pure sucrose, in solid form. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Raw sugar not containing added flavouring or colouring matter: ||   ||   ||   ||   ||   ||   ||   
   || 1701.12.00.00 || -- Beet sugar || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 1701.13.00.00 || -- Cane sugar specified in subheading Note 2 to this Chapter || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || -- Other cane sugar: ||   ||   ||   ||   ||   ||   ||   
   || 1701.14.10.00 || --- Meant for sugar refinery || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 1701.14.90.00 || --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   ||   || -- Containing added flavouring or colouring matter: ||   ||   ||   ||   ||   ||   ||   
   || 1701.91.10.00 || --- In powder, crystal or granule form || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 1701.91.90.00 || --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || -- Other: ||   ||   ||   ||   ||   ||   ||   
   || 1701.99.10.00 || --- In powder, crystal or granule form || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 1701.99.90.00 || --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 17.02 ||   || Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Lactose and lactose syrup: ||   ||   ||   ||   ||   ||   ||   
   || 1702.11.00.00 || -- Containing by weight 99 % or more lactose, expressed as anhydrous lactose, calculated on the dry matter || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 1702.19.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 1702.20.00.00 || - Maple sugar and maple syrup || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 1702.30.00.00 || - Glucose and glucose syrup, not containing fructose or containing in the dry state less than 20 % by weight of fructose || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 1702.40.00.00 || - Glucose and glucose syrup, containing in the dry state at least 20 % but less than 50 % by weight of fructose, excluding invert sugar || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 1702.50.00.00 || - Chemically pure fructose || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 1702.60.00.00 || - Other fructose and fructose syrup, containing in the dry state more than 50 % by weight of fructose, excluding invert sugar || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 1702.90.00.00 || - Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50 % by weight of fructose || 5 || A || 5 || 0 || 0 || 0 || 0 
 17.03 ||   || Molasses resulting from the extraction or refining of sugar. ||   ||   ||   ||   ||   ||   ||   
   || 1703.10.00.00 || - Cane molasses || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 1703.90.00.00 || - Other || 10 || B || 10 || 10 || 5 || 0 || 0 
 17.04 ||   || Sugar confectionery (including white chocolate), not containing cocoa. ||   ||   ||   ||   ||   ||   ||   
   || 1704.10.00.00 || - Chewing gum, whether or not sugar-coated || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 1704.90.00.00 || - Other || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 18.01 ||   || Cocoa beans, whole or broken, raw or roasted. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Cocoa beans: ||   ||   ||   ||   ||   ||   ||   
   || 1801.00.11.00 || -- Superior quality || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 1801.00.12.00 || -- Standard quality || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 1801.00.19.00 || -- Other quality || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 1801.00.20.00 || - Roasted || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 1801.00.30.00 || - Broken || 5 || A || 5 || 0 || 0 || 0 || 0 
 18.02 || 1802.00.00.00 || Cocoa shells, husks, skins and other cocoa waste. || 10 || B || 10 || 10 || 5 || 0 || 0 
 18.03 ||   || Cocoa paste, whether or not defatted. ||   ||   ||   ||   ||   ||   ||   
   || 1803.10.00.00 || - Not defatted || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 1803.20.00.00 || - Wholly or partly defatted || 10 || B || 10 || 10 || 5 || 0 || 0 
 18.04 ||   || Cocoa butter, fat and oil. ||   ||   ||   ||   ||   ||   ||   
   || 1804.00.10.00 || - Fat and oil of cocoa || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 1804.00.20.00 || - Natural cocoa butter || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 1804.00.90.00 || - Other butter of cocoa and deodorised cocoa || 10 || B || 10 || 10 || 5 || 0 || 0 
 18.05 ||   || Cocoa powder, not containing added sugar or other sweetening matter. ||   ||   ||   ||   ||   ||   ||   
   || 1805.00.10.00 || - In packing with a net content not exceeding 2 kg || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 1805.00.90.00 || - Other || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 18.06 ||   || Chocolate and other food preparations containing cocoa. ||   ||   ||   ||   ||   ||   ||   
   || 1806.10.00.00 || - Cocoa powder, containing added sugar or other sweetening matter || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 1806.20.00.00 || - Other preparations in blocks, slabs or bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Other, in blocks, slabs or bars: ||   ||   ||   ||   ||   ||   ||   
   || 1806.31.00.00 || -- Filled || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || -- Not filled: ||   ||   ||   ||   ||   ||   ||   
   || 1806.32.10.00 || --- Chocolate || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 1806.32.90.00 || --- Other || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 1806.90.10.00 || -- Other confectionery containing cocoa and chocolate || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 1806.90.90.00 || -- Other food preparations containing cocoa and chocolate || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 19.01 ||   || Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 04.01 to 04.04, not containing cocoa or containing less than 5 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. ||   ||   ||   ||   ||   ||   ||   
   || 1901.10.00.00 || - Preparations for infant use, put up for retail sale || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 1901.20.00.00 || - Mixes and doughs for the preparation of bakers’ wares of heading 19.05 || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 1901.90.10.00 || -- Preparations of milk containing vegetable fats and oils, powdered or granular, in packings of 25 kg or more || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 1901.90.20.00 || -- Preparations of milk containing vegetable fats and oils, powdered or granular, in packings of less than 25 kg but not lower than 12.5 kg || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 1901.90.30.00 || -- Malt extract || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 1901.90.40.00 || -- Malted beverage powder in bulk of not less than 25 kg || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || -- Other: ||   ||   ||   ||   ||   ||   ||   
   || 1901.90.91.00 || --- Food preparation of cassava product of heading 11.06 (including "Gari" but excluding products of heading 19.03) || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 1901.90.99.00 || --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 19.02 ||   || Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Uncooked pasta, not stuffed or otherwise prepared: ||   ||   ||   ||   ||   ||   ||   
   || 1902.11.00.00 || -- Containing eggs || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 1902.19.00.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 1902.20.00.00 || - Stuffed pasta, whether or not cooked or otherwise prepared || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 1902.30.00.00 || - Other pasta || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 1902.40.00.00 || - Couscous || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 19.03 || 1903.00.00.00 || Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or similar forms. || 20 || C || 20 || 20 || 10 || 5 || 0 
 19.04 ||   || Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour and meal), pre-cooked, or otherwise prepared, not elsewhere specified or included. ||   ||   ||   ||   ||   ||   ||   
   || 1904.10.00.00 || - Prepared foods obtained by the swelling or roasting of cereals or cereal products || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals: ||   ||   ||   ||   ||   ||   ||   
   || 1904.20.10.00 || -- Oat meal in packings of not less than 25 kg || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 1904.20.90.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 1904.30.00.00 || - Bulgur wheat || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 1904.90.00.00 || - Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 19.05 ||   || Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products. ||   ||   ||   ||   ||   ||   ||   
   || 1905.10.00.00 || - Crispbread || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 1905.20.00.00 || - Gingerbread and the like || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Sweet biscuits; waffles and wafers: ||   ||   ||   ||   ||   ||   ||   
   || 1905.31.00.00 || -- Sweet biscuits || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 1905.32.00.00 || -- Waffles and wafers || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 1905.40.00.00 || - Rusks, toasted bread and similar toasted products || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 1905.90.00.00 || - Other || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 20.01 ||   || Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid. ||   ||   ||   ||   ||   ||   ||   
   || 2001.10.00.00 || - Cucumbers and gherkins || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 2001.90.00.00 || - Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 20.02 ||   || Tomatoes prepared or preserved otherwise than by vinegar or acetic acid. ||   ||   ||   ||   ||   ||   ||   
   || 2002.10.00.00 || - Tomatoes, whole or in pieces || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   ||   || -- Tomato paste or concentrates, not put up for retail sale: ||   ||   ||   ||   ||   ||   ||   
   || 2002.90.11.00 || --- Triple concentrate || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 2002.90.19.00 || --- Other || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 2002.90.20.00 || -- Tomato paste or concentrates, put up for retail sale || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 2002.90.90.00 || -- Other || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 20.03 ||   || Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid. ||   ||   ||   ||   ||   ||   ||   
   || 2003.10.00.00 || - Mushrooms of the genus Agaricus || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 2003.90.00.00 || - Other || 20 || C || 20 || 20 || 10 || 5 || 0 
 20.04 ||   || Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 20.06. ||   ||   ||   ||   ||   ||   ||   
   || 2004.10.00.00 || - Potatoes || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 2004.90.00.00 || - Other vegetables and mixtures of vegetables || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 20.05 ||   || Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 20.06. ||   ||   ||   ||   ||   ||   ||   
   || 2005.10.00.00 || - Homogenised vegetables || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 2005.20.00.00 || - Potatoes || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 2005.40.00.00 || - Peas (Pisum sativum) || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Beans (Vigna spp., Phaseolus spp.): ||   ||   ||   ||   ||   ||   ||   
   || 2005.51.00.00 || -- Beans, shelled || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 2005.59.00.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 2005.60.00.00 || - Asparagus || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 2005.70.00.00 || - Olives || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 2005.80.00.00 || - Sweet corn (Zea mays var. saccharata) || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Other vegetables and mixtures of vegetables: ||   ||   ||   ||   ||   ||   ||   
   || 2005.91.00.00 || -- Bamboo shoots || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 2005.99.00.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 20.06 || 2006.00.00.00 || Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised). || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 20.07 ||   || Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter. ||   ||   ||   ||   ||   ||   ||   
   || 2007.10.00.00 || - Homogenised preparations || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 2007.91.00.00 || -- Citrus fruit || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 2007.99.00.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 20.08 ||   || Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included. ||   ||   ||   ||   ||   ||   ||   
   ||   || Nuts, groundnuts and other seeds, whether or not mixed together: ||   ||   ||   ||   ||   ||   ||   
   ||   || -- Groundnuts: ||   ||   ||   ||   ||   ||   ||   
   || 2008.11.10.00 || --- Peanut butter || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 2008.11.90.00 || --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 2008.19.00.00 || -- Other, including mixtures || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 2008.20.00.00 || - Pineapples || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 2008.30.00.00 || - Citrus fruit || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 2008.40.00.00 || - Pears || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 2008.50.00.00 || - Apricots || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 2008.60.00.00 || - Cherries || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 2008.70.00.00 || - Peaches, including nectarines || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 2008.80.00.00 || - Strawberries || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Other, including mixtures other than those of subheading 2008.19: ||   ||   ||   ||   ||   ||   ||   
   || 2008.91.00.00 || -- Palm hearts || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 2008.93.00.00 || -- Cranberries (Vaccinium macrocarpon, Vaccinium oxycoccos, Vaccinium vitis-idaea) || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 2008.97.00.00 || -- Mixtures || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 2008.99.00.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 20.09 ||   || Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Orange juice: ||   ||   ||   ||   ||   ||   ||   
   ||   || -- Frozen: ||   ||   ||   ||   ||   ||   ||   
   || 2009.11.10.00 || --- Concentrate of weight not less than 25 kg for industrial use || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 2009.11.90.00 || --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || -- Not frozen, of a Brix value not exceeding 20: ||   ||   ||   ||   ||   ||   ||   
   || 2009.12.10.00 || --- Concentrate of weight not less than 25 kg for industrial use || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 2009.12.90.00 || --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || -- Other: ||   ||   ||   ||   ||   ||   ||   
   || 2009.19.10.00 || --- Concentrate of weight not less than 25 kg for industrial use || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 2009.19.90.00 || --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Grapefruit (including pomelo) juice: ||   ||   ||   ||   ||   ||   ||   
   ||   || -- Of a Brix value not exceeding 20: ||   ||   ||   ||   ||   ||   ||   
   || 2009.21.10.00 || --- Concentrate of weight not less than 25 kg for industrial use || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 2009.21.90.00 || --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || -- Other: ||   ||   ||   ||   ||   ||   ||   
   || 2009.29.10.00 || --- Concentrate of weight not less than 25 kg for industrial use || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 2009.29.90.00 || --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Juice of any other single citrus fruit: ||   ||   ||   ||   ||   ||   ||   
   ||   || -- Of a Brix value not exceeding 20: ||   ||   ||   ||   ||   ||   ||   
   || 2009.31.10.00 || --- Concentrate of weight not less than 25 kg for industrial use || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 2009.31.90.00 || --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || -- Other: ||   ||   ||   ||   ||   ||   ||   
   || 2009.39.10.00 || --- Concentrate of weight not less than 25 kg for industrial use || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 2009.39.90.00 || --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Pineapple juice: ||   ||   ||   ||   ||   ||   ||   
   ||   || -- Of a Brix value not exceeding 20: ||   ||   ||   ||   ||   ||   ||   
   || 2009.41.10.00 || --- Concentrate of weight not less than 25 kg for industrial use || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 2009.41.90.00 || --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || -- Other: ||   ||   ||   ||   ||   ||   ||   
   || 2009.49.10.00 || --- Concentrate of weight not less than 25 kg for industrial use || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 2009.49.90.00 || --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Tomato juice: ||   ||   ||   ||   ||   ||   ||   
   || 2009.50.10.00 || --- Concentrate of weight not less than 25 kg for industrial use || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 2009.50.90.00 || --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Grape juice (including grape must): ||   ||   ||   ||   ||   ||   ||   
   ||   || -- Of a Brix value not exceeding 30: ||   ||   ||   ||   ||   ||   ||   
   || 2009.61.10.00 || --- Concentrate of weight not less than 25 kg for industrial use || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 2009.61.90.00 || --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || -- Other: ||   ||   ||   ||   ||   ||   ||   
   || 2009.69.10.00 || --- Concentrate of weight not less than 25 kg for industrial use || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 2009.69.90.00 || --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Apple juice: ||   ||   ||   ||   ||   ||   ||   
   ||   || -- Of a Brix value not exceeding 20: ||   ||   ||   ||   ||   ||   ||   
   || 2009.71.10.00 || --- Concentrate of weight not less than 25 kg for industrial use || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 2009.71.90.00 || --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || -- Other: ||   ||   ||   ||   ||   ||   ||   
   || 2009.79.10.00 || --- Concentrate of weight not less than 25 kg for industrial use || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 2009.79.90.00 || --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Juice of any other single fruit or vegetable: ||   ||   ||   ||   ||   ||   ||   
   ||   || -- Cranberry (Vaccinium macrocarpon, Vaccinium oxycoccos, Vaccinium vitis-idaea) juice: ||   ||   ||   ||   ||   ||   ||   
   || 2009.81.10.00 || --- Concentrate of weight not less than 25 kg for industrial use || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 2009.81.90.00 || --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || -- Other: ||   ||   ||   ||   ||   ||   ||   
   ||   || --- Guava juice: ||   ||   ||   ||   ||   ||   ||   
   || 2009.89.11.00 || ---- Concentrate of weight not less than 25 kg for industrial use || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 2009.89.19.00 || ---- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || --- Tamarind juice: ||   ||   ||   ||   ||   ||   ||   
   || 2009.89.21.00 || ---- Concentrate of weight not less than 25 kg for industrial use || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 2009.89.29.00 || ---- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || --- Mango juice: ||   ||   ||   ||   ||   ||   ||   
   || 2009.89.31.00 || ---- Concentrate of weight not less than 25 kg for industrial use || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 2009.89.39.00 || ---- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || --- Other: ||   ||   ||   ||   ||   ||   ||   
   || 2009.89.91.00 || ---- Concentrate of weight not less than 25 kg for industrial use || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 2009.89.99.00 || ---- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Mixtures of juices: ||   ||   ||   ||   ||   ||   ||   
   || 2009.90.10.00 || --- Concentrate of weight not less than 25 kg for industrial use || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 2009.90.90.00 || --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 21.01 ||   || Extracts, essences and concentrates, of coffee, tea or maté and preparations with a basis of these products or with a basis of coffee, tea or maté; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Extracts, essences and concentrates, of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee: ||   ||   ||   ||   ||   ||   ||   
   || 2101.11.00.00 || -- Extracts, essences and concentrates || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 2101.12.00.00 || -- Preparations with a basis of these extracts, essences or concentrates or with a basis of coffee || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 2101.20.00.00 || - Extracts, essences and concentrates, of tea or maté, and preparations with a basis of these extracts, essences or concentrates, or with a basis of tea or maté || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 2101.30.00.00 || - Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 21.02 ||   || Yeasts (active or inactive); other single-cell micro-organisms, dead (but not including vaccines of heading 30.02); prepared baking powders. ||   ||   ||   ||   ||   ||   ||   
   || 2102.10.00.00 || - Active yeasts || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2102.20.00.00 || - Inactive yeasts; other single-cell micro-organisms, dead || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2102.30.00.00 || - Prepared baking powders || 5 || A || 5 || 0 || 0 || 0 || 0 
 21.03 ||   || Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard. ||   ||   ||   ||   ||   ||   ||   
   || 2103.10.00.00 || - Soya sauce || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 2103.20.00.00 || - Tomato ketchup and other tomato sauces || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 2103.30.00.00 || - Mustard flour and meal and prepared mustard || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 2103.90.10.00 || -- Fish sauce "NUOC-MAM" || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || -- Other ||   ||   ||   ||   ||   ||   ||   
   || 2103.90.91.00 || --- Seasoning powder in packings of not less than 25 kg || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 2103.90.99.00 || --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 21.04 ||   || Soups and broths and preparations therefor: homogenised composite food preparations. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Soups and broths and preparations therefor: ||   ||   ||   ||   ||   ||   ||   
   || 2104.10.10.00 || -- Preparations in block or loaf form || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 2104.10.90.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 2104.20.00.00 || - Homogenised composite food preparations || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 21.05 || 2105.00.00.00 || Ice cream and other edible ice, whether or not containing cocoa. || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 21.06 ||   || Food preparations not elsewhere specified or included. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Protein concentrates and textured protein substances: ||   ||   ||   ||   ||   ||   ||   
   || 2106.10.10.00 || -- Protein concentrates || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2106.10.20.00 || -- Textured protein substances || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 2106.90.10.00 || -- Syrups containing added flavouring or colouring matter || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || -- Other: ||   ||   ||   ||   ||   ||   ||   
   || 2106.90.91.00 || --- Stock powder (‘masses partielles’) || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 2106.90.92.00 || --- Extracts, essences and flavouring products of a kind used in the drink industries || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 2106.90.93.00 || --- Bread-improvers || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2106.90.94.00 || --- Powders for the instant preparation of drinks || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 2106.90.95.00 || --- Preparations for "herbal tea" || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 2106.90.96.00 || --- Food supplements || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 2106.90.99.00 || --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 22.01 ||   || Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Mineral waters and aerated waters: ||   ||   ||   ||   ||   ||   ||   
   || 2201.10.10.00 || -- Mineral waters || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 2201.10.20.00 || -- Aerated waters || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 2201.90.00.00 || - Other || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 22.02 ||   || Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading 20.09. ||   ||   ||   ||   ||   ||   ||   
   || 2202.10.00.00 || - Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 2202.90.10.00 || -- Beverages containing high doses of caffeine of the kind "Energy drinks" || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 2202.90.90.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 22.03 ||   || Beer made from malt. ||   ||   ||   ||   ||   ||   ||   
   || 2203.00.10.00 || - In containers holding 50 centilitres or less || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 2203.00.90.00 || - Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 22.04 ||   || Wine of fresh grapes, including fortified wines; grape must other than that of heading 20.09. ||   ||   ||   ||   ||   ||   ||   
   || 2204.10.00.00 || - Sparkling wine || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Other wine; grape must with fermentation prevented or arrested by the addition of alcohol: ||   ||   ||   ||   ||   ||   ||   
   || 2204.21.00.00 || -- In containers holding 2 litres or less || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || -- Other: ||   ||   ||   ||   ||   ||   ||   
   || 2204.29.10.00 || --- Wine in containers holding 200 litres or more for industry || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 2204.29.90.00 || --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 2204.30.00.00 || - Other grape must || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 22.05 ||   || Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances. ||   ||   ||   ||   ||   ||   ||   
   || 2205.10.00.00 || - In containers holding 2 litres or less || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 2205.90.00.00 || - Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 22.06 ||   || Other fermented beverages (for example, cider, perry, mead); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included. ||   ||   ||   ||   ||   ||   ||   
   || 2206.00.10.00 || - Other beer not made from malt || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Other ||   ||   ||   ||   ||   ||   ||   
   || 2206.00.91.00 || -- Palm wine || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 2206.00.99.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 22.07 ||   || Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher; ethyl alcohol and other spirits, denatured, of any strength. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher: ||   ||   ||   ||   ||   ||   ||   
   || 2207.10.10.00 || -- For medical, pharmaceutical or scientific purposes || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 2207.10.90.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 2207.20.00.00 || - Ethyl alcohol and other spirits, denatured, of any strength || 10 || B || 10 || 10 || 5 || 0 || 0 
 22.08 ||   || Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Spirits obtained by distilling grape wine or grape marc: ||   ||   ||   ||   ||   ||   ||   
   || 2208.20.10.00 || -- Brandy || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 2208.20.90.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 2208.30.00.00 || - Whiskies || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 2208.40.00.00 || - Rum and other spirits obtained by distilling fermented sugar-cane products || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 2208.50.00.00 || - Gin and Geneva || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 2208.60.00.00 || - Vodka || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 2208.70.00.00 || - Liqueurs and cordials || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 2208.90.00.00 || - Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 22.09 ||   || Vinegar and substitutes for vinegar obtained from acetic acid. ||   ||   ||   ||   ||   ||   ||   
   || 2209.00.10.00 || - Alcohol vinegar || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 2209.00.90.00 || - Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 23.01 ||   || Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves. ||   ||   ||   ||   ||   ||   ||   
   || 2301.10.00.00 || - Flours, meals and pellets, of meat or meat offal; greaves || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 2301.20.00.00 || - Flours, meals and pellets, of fish or of crustaceans, molluscs or other aquatic invertebrates || 10 || B || 10 || 10 || 5 || 0 || 0 
 23.02 ||   || Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants. ||   ||   ||   ||   ||   ||   ||   
   || 2302.10.00.00 || - Of maize (corn) || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 2302.30.00.00 || - Of wheat || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 2302.40.00.00 || - Of other cereals || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 2302.50.00.00 || - Of leguminous plants || 10 || B || 10 || 10 || 5 || 0 || 0 
 23.03 ||   || Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets. ||   ||   ||   ||   ||   ||   ||   
   || 2303.10.00.00 || - Residues of starch manufacture and similar residues || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 2303.20.00.00 || - Beet-pulp, bagasse and other waste of sugar manufacture || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 2303.30.00.00 || - Brewing or distilling dregs and waste || 10 || B || 10 || 10 || 5 || 0 || 0 
 23.04 || 2304.00.00.00 || Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soya-bean oil. || 10 || B || 10 || 10 || 5 || 0 || 0 
 23.05 || 2305.00.00.00 || Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of groundnut oil. || 10 || B || 10 || 10 || 5 || 0 || 0 
 23.06 ||   || Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils, other than those of heading 23.04 or 23.05. ||   ||   ||   ||   ||   ||   ||   
   || 2306.10.00.00 || - Of cotton seeds || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 2306.20.00.00 || - Of linseed || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 2306.30.00.00 || - Of sunflower seeds || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || - Of rape or colza seeds: ||   ||   ||   ||   ||   ||   ||   
   || 2306.41.00.00 || -- Of low erucic acid rape or colza seeds || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 2306.49.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 2306.50.00.00 || - Of coconut or copra || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 2306.60.00.00 || - Of palm nuts or kernels || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 2306.90.00.00 || - Other || 10 || B || 10 || 10 || 5 || 0 || 0 
 23.07 || 2307.00.00.00 || Wine lees; argol. || 10 || B || 10 || 10 || 5 || 0 || 0 
 23.08 || 2308.00.00.00 || Vegetable materials and vegetable waste, vegetable residues and by-products, whether or not in the form of pellets, of a kind used in animal feeding, not elsewhere specified or included. || 10 || B || 10 || 10 || 5 || 0 || 0 
 23.09 ||   || Preparations of a kind used in animal feeding. ||   ||   ||   ||   ||   ||   ||   
   || 2309.10.00.00 || - Dog or cat food, put up for retail sale || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 2309.90.10.00 || -- Preparations containing added vitamins || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2309.90.90.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
 24.01 ||   || Unmanufactured tobacco; tobacco refuse. ||   ||   ||   ||   ||   ||   ||   
   || 2401.10.00.00 || - Tobacco, not stemmed/stripped || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2401.20.00.00 || - Tobacco, partly or wholly stemmed/stripped || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2401.30.00.00 || - Tobacco refuse || 5 || A || 5 || 0 || 0 || 0 || 0 
 24.02 ||   || Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes. ||   ||   ||   ||   ||   ||   ||   
   || 2402.10.00.00 || - Cigars, cheroots and cigarillos, containing tobacco || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 2402.20.00.00 || - Cigarettes containing tobacco || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 2402.90.00.00 || - Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 24.03 ||   || Other manufactured tobacco and manufactured tobacco substitutes; 'homogenised' or 'reconstituted' tobacco; tobacco extracts and essences. ||   ||   ||   ||   ||   ||   ||   
   ||   || Smoking tobacco, whether or not containing tobacco substitutes in any proportion: ||   ||   ||   ||   ||   ||   ||   
   || 2403.11.00.00 || -- Water-pipe tobacco specified in subheading Note 1 to this Chapter || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 2403.19.00.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 2403.91.00.00 || -- ‘Homogenised’ or ‘reconstituted’ tobacco || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || -- Other: ||   ||   ||   ||   ||   ||   ||   
   || 2403.99.10.00 || -- Expanded tobacco || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 2403.99.90.00 || --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 25.01 ||   || Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solution or containing added anti-caking or free-flowing agents; sea water. ||   ||   ||   ||   ||   ||   ||   
   || 2501.00.10.00 || - Denatured salt || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2501.00.20.00 || - Salt for human consumption || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 2501.00.30.00 || - Compressed salt used in animal feeding || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2501.00.90.00 || - Other || 10 || B || 10 || 10 || 5 || 0 || 0 
 25.02 || 2502.00.00.00 || Unroasted iron pyrites. || 5 || A || 5 || 0 || 0 || 0 || 0 
 25.03 || 2503.00.00.00 || Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur. || 5 || A || 5 || 0 || 0 || 0 || 0 
 25.04 ||   || Natural graphite. ||   ||   ||   ||   ||   ||   ||   
   || 2504.10.00.00 || - In powder or in flakes || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2504.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 25.05 ||   || Natural sands of all kinds, whether or not coloured, other than metal-bearing sands of Chapter 26. ||   ||   ||   ||   ||   ||   ||   
   || 2505.10.00.00 || - Silica sands and quartz sands || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2505.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 25.06 ||   || Quartz (other than natural sands); quartzite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape. ||   ||   ||   ||   ||   ||   ||   
   || 2506.10.00.00 || - Quartz || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2506.20.00.00 || - Quartzite || 5 || A || 5 || 0 || 0 || 0 || 0 
 25.07 || 2507.00.00.00 || Kaolin and other kaolinic clays, whether or not calcined. || 5 || A || 5 || 0 || 0 || 0 || 0 
 25.08 ||   || Other clays (not including expanded clays of heading 68.06), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths. ||   ||   ||   ||   ||   ||   ||   
   || 2508.10.00.00 || - Bentonite || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2508.30.00.00 || - Fireclay || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2508.40.00.00 || - Other clays || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2508.50.00.00 || - Andalusite, kyanite and sillimanite || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2508.60.00.00 || - Mullite || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2508.70.00.00 || - Chamotte or dinas earths || 5 || A || 5 || 0 || 0 || 0 || 0 
 25.09 || 2509.00.00.00 || Chalk. || 5 || A || 5 || 0 || 0 || 0 || 0 
 25.10 ||   || Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk. ||   ||   ||   ||   ||   ||   ||   
   || 2510.10.00.00 || - Unground || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2510.20.00.00 || - Ground || 5 || A || 5 || 0 || 0 || 0 || 0 
 25.11 ||   || Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not calcined, other than barium oxide of heading 28.16. ||   ||   ||   ||   ||   ||   ||   
   || 2511.10.00.00 || - Natural barium sulphate (barytes) || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2511.20.00.00 || - Natural barium carbonate (witherite) || 5 || A || 5 || 0 || 0 || 0 || 0 
 25.12 || 2512.00.00.00 || Siliceous fossil meals (for example, kieselguhr, tripolite and diatomite) and similar siliceous earths, whether or not calcined, of an apparent specific gravity of 1 or less. || 5 || A || 5 || 0 || 0 || 0 || 0 
 25.13 ||   || Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated. ||   ||   ||   ||   ||   ||   ||   
   || 2513.10.00.00 || - Pumice stone || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2513.20.00.00 || - Emery, natural corundum, natural garnet and other natural abrasives || 5 || A || 5 || 0 || 0 || 0 || 0 
 25.14 || 2514.00.00.00 || Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape. || 5 || A || 5 || 0 || 0 || 0 || 0 
 25.15 ||   || Marble, travertine, ecaussine and other calcareous monumental or building stone of an apparent specific gravity of 2,5 or more, and alabaster, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Marble and travertine: ||   ||   ||   ||   ||   ||   ||   
   || 2515.11.00.00 || -- Crude or roughly trimmed || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2515.12.00.00 || -- Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2515.20.00.00 || - Ecaussine and other calcareous monumental or building stone; alabaster || 5 || A || 5 || 0 || 0 || 0 || 0 
 25.16 ||   || Granite, porphyry, basalt, sandstone and other monumental or building stone, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Granite: ||   ||   ||   ||   ||   ||   ||   
   || 2516.11.00.00 || -- Crude or roughly trimmed || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2516.12.00.00 || -- Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2516.20.00.00 || - Sandstone || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2516.90.00.00 || - Other monumental or building stone || 5 || A || 5 || 0 || 0 || 0 || 0 
 25.17 ||   || Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated; macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in the first part of the heading; tarred macadam; granules, chippings and powder, of stones of heading 25.15 or 25.16, whether or not heat-treated. ||   ||   ||   ||   ||   ||   ||   
   || 2517.10.00.00 || - Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2517.20.00.00 || - Macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in subheading 2517.10 || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2517.30.00.00 || - Tarred macadam || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Granules, chippings and powder, of stones of heading 25.15 or 25.16, whether or not heat-treated: ||   ||   ||   ||   ||   ||   ||   
   || 2517.41.00.00 || -- Of marble || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2517.49.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 25.18 ||   || Dolomite, whether or not calcined or sintered, including dolomite roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; dolomite ramming mix. ||   ||   ||   ||   ||   ||   ||   
   || 2518.10.00.00 || - Dolomite, not calcined or sintered || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2518.20.00.00 || - Calcined or sintered dolomite || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2518.30.00.00 || - Dolomite ramming mix || 5 || A || 5 || 0 || 0 || 0 || 0 
 25.19 ||   || Natural magnesium carbonate (magnesite); fused magnesia; dead-burned (sintered) magnesia, whether or not containing small quantities of other oxides added before sintering; other magnesium oxide, whether or not pure. ||   ||   ||   ||   ||   ||   ||   
   || 2519.10.00.00 || - Natural magnesium carbonate (magnesite) || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2519.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 25.20 ||   || Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without small quantities of accelerators or retarders. ||   ||   ||   ||   ||   ||   ||   
   || 2520.10.00.00 || - Gypsum; anhydrite || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2520.20.00.00 || - Plasters || 10 || B || 10 || 10 || 5 || 0 || 0 
 25.21 || 2521.00.00.00 || Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement. || 5 || A || 5 || 0 || 0 || 0 || 0 
 25.22 ||   || Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 28.25. ||   ||   ||   ||   ||   ||   ||   
   || 2522.10.00.00 || - Quicklime || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 2522.20.00.00 || - Slaked lime || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 2522.30.00.00 || - Hydraulic lime || 20 || C || 20 || 20 || 10 || 5 || 0 
 25.23 ||   || Portland cement, aluminous cement, slag cement, supersulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers. ||   ||   ||   ||   ||   ||   ||   
   || 2523.10.00.00 || - Cement clinkers || 10 || C || 10 || 10 || 5 || 0 || 0 
   ||   || - Portland cement: ||   ||   ||   ||   ||   ||   ||   
   || 2523.21.00.00 || -- White cement, whether or not artificially coloured || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 2523.29.00.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 2523.30.00.00 || - Aluminous cement || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 2523.90.00.00 || - Other hydraulic cements || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 25.24 ||   || Asbestos. ||   ||   ||   ||   ||   ||   ||   
   || 2524.10.00.00 || - Crocidolite || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 2524.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 25.25 ||   || Mica, including splittings; mica waste. ||   ||   ||   ||   ||   ||   ||   
   || 2525.10.00.00 || - Crude mica and mica rifted into sheets or splittings || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2525.20.00.00 || - Mica powder || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2525.30.00.00 || - Mica waste || 5 || A || 5 || 0 || 0 || 0 || 0 
 25.26 ||   || Natural steatite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; talc. ||   ||   ||   ||   ||   ||   ||   
   || 2526.10.00.00 || - Not crushed, not powdered || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2526.20.00.00 || - Crushed or powdered || 5 || A || 5 || 0 || 0 || 0 || 0 
 25.28 || 2528.00.00.00 || Natural borates and concentrates thereof (whether or not calcined), but not including borates separated from natural brine; natural boric acid containing not more than 85 % of H3BO3 calculated on the dry weight. || 5 || A || 5 || 0 || 0 || 0 || 0 
 25.29 ||   || Feldspar; leucite; nepheline and nepheline syenite; fluorspar. ||   ||   ||   ||   ||   ||   ||   
   || 2529.10.00.00 || - Feldspar || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Fluorspar: ||   ||   ||   ||   ||   ||   ||   
   || 2529.21.00.00 || -- Containing by weight 97 % or less of calcium fluoride || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2529.22.00.00 || -- Containing by weight more than 97 % of calcium fluoride || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2529.30.00.00 || - Leucite; nepheline and nepheline syenite || 5 || A || 5 || 0 || 0 || 0 || 0 
 25.30 ||   || Mineral substances not elsewhere specified or included. ||   ||   ||   ||   ||   ||   ||   
   || 2530.10.00.00 || - Vermiculite, perlite and chlorites, unexpanded || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2530.20.00.00 || - Kieserite, epsomite (natural magnesium sulphates) || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2530.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 26.01 ||   || Iron ores and concentrates, including roasted iron pyrites. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Iron ores and concentrates, other than roasted iron pyrites: ||   ||   ||   ||   ||   ||   ||   
   ||   || -- Non-agglomerated: ||   ||   ||   ||   ||   ||   ||   
   || 2601.11.10.00 || --- Iron ores lumps || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2601.11.20.00 || --- Iron ores fines || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2601.11.30.00 || --- Iron ores concentrates || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2601.11.90.00 || --- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2601.12.00.00 || -- Agglomerated || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2601.20.00.00 || - Roasted iron pyrites || 5 || A || 5 || 0 || 0 || 0 || 0 
 26.02 || 2602.00.00.00 || Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20 % or more, calculated on the dry weight. || 5 || A || 5 || 0 || 0 || 0 || 0 
 26.03 || 2603.00.00.00 || Copper ores and concentrates. || 5 || A || 5 || 0 || 0 || 0 || 0 
 26.04 || 2604.00.00.00 || Nickel ores and concentrates. || 5 || A || 5 || 0 || 0 || 0 || 0 
 26.05 || 2605.00.00.00 || Cobalt ores and concentrates. || 5 || A || 5 || 0 || 0 || 0 || 0 
 26.06 || 2606.00.00.00 || Aluminium ores and concentrates. || 5 || A || 5 || 0 || 0 || 0 || 0 
 26.07 || 2607.00.00.00 || Lead ores and concentrates. || 5 || A || 5 || 0 || 0 || 0 || 0 
 26.08 || 2608.00.00.00 || Zinc ores and concentrates. || 5 || A || 5 || 0 || 0 || 0 || 0 
 26.09 || 2609.00.00.00 || Tin ores and concentrates. || 5 || A || 5 || 0 || 0 || 0 || 0 
 26.10 || 2610.00.00.00 || Chromium ores and concentrates. || 5 || A || 5 || 0 || 0 || 0 || 0 
 26.11 || 2611.00.00.00 || Tungsten ores and concentrates. || 5 || A || 5 || 0 || 0 || 0 || 0 
 26.12 ||   || Uranium or thorium ores and concentrates. ||   ||   ||   ||   ||   ||   ||   
   || 2612.10.00.00 || - Uranium ores and concentrates || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2612.20.00.00 || - Thorium ores and concentrates || 5 || A || 5 || 0 || 0 || 0 || 0 
 26.13 ||   || Molybdenum ores and concentrates. ||   ||   ||   ||   ||   ||   ||   
   || 2613.10.00.00 || - Roasted || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2613.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 26.14 || 2614.00.00.00 || Titanium ores and concentrates. || 5 || A || 5 || 0 || 0 || 0 || 0 
 26.15 ||   || Niobium, tantalum, vanadium or zirconium ores and concentrates. ||   ||   ||   ||   ||   ||   ||   
   || 2615.10.00.00 || - Zirconium ores and concentrates || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2615.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 26.16 ||   || Precious-metal ores and concentrates. ||   ||   ||   ||   ||   ||   ||   
   || 2616.10.00.00 || - Silver ores and concentrates || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 2616.90.10.00 || -- Gold ores and concentrates || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2616.90.90.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 26.17 ||   || Other ores and concentrates. ||   ||   ||   ||   ||   ||   ||   
   || 2617.10.00.00 || - Antimony ores and concentrates || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2617.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 26.18 || 2618.00.00.00 || Granulated slag (slag sand) from the manufacture of iron or steel. || 5 || A || 5 || 0 || 0 || 0 || 0 
 26.19 || 2619.00.00.00 || Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel. || 5 || A || 5 || 0 || 0 || 0 || 0 
 26.20 ||   || Slag, ash and residues (other than from the manufacture of iron or steel), containing metals, arsenic or their compounds. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Containing mainly zinc: ||   ||   ||   ||   ||   ||   ||   
   || 2620.11.00.00 || -- Hard zinc spelter || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2620.19.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Containing mainly lead: ||   ||   ||   ||   ||   ||   ||   
   || 2620.21.00.00 || -- Leaded gasoline sludges and leaded anti-knock compound sludges || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2620.29.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2620.30.00.00 || - Containing mainly copper || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2620.40.00.00 || - Containing mainly aluminium || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2620.60.00.00 || - Containing arsenic, mercury, thallium or their mixtures, of a kind used for the extraction of arsenic or those metals or for the manufacture of their chemical compounds || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 2620.91.00.00 || -- Containing antimony, beryllium, cadmium, chromium or their mixtures || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2620.99.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 26.21 ||   || Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste. ||   ||   ||   ||   ||   ||   ||   
   || 2621.10.00.00 || - Ash and residues from the incineration of municipal waste || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2621.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 27.01 ||   || Coal; briquettes, ovoids and similar solid fuels manufactured from coal. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Coal, whether or not pulverised, but not agglomerated: ||   ||   ||   ||   ||   ||   ||   
   || 2701.11.00.00 || -- Anthracite || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2701.12.00.00 || -- Bituminous coal || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2701.19.00.00 || -- Other coal || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2701.20.00.00 || - Briquettes, ovoids and similar solid fuels manufactured from coal || 5 || A || 5 || 0 || 0 || 0 || 0 
 27.02 ||   || Lignite, whether or not agglomerated, excluding jet. ||   ||   ||   ||   ||   ||   ||   
   || 2702.10.00.00 || - Lignite, whether or not pulverised, but not agglomerated || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2702.20.00.00 || - Agglomerated lignite || 5 || A || 5 || 0 || 0 || 0 || 0 
 27.03 || 2703.00.00.00 || Peat (including peat litter), whether or not agglomerated. || 5 || A || 5 || 0 || 0 || 0 || 0 
 27.04 || 2704.00.00.00 || Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon. || 5 || A || 5 || 0 || 0 || 0 || 0 
 27.05 || 2705.00.00.00 || Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons. || 5 || A || 5 || 0 || 0 || 0 || 0 
 27.06 || 2706.00.00.00 || Tar distilled from coal, from lignite or from peat, and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars. || 5 || A || 5 || 0 || 0 || 0 || 0 
 27.07 ||   || Oils and other products of the distillation of high temperature coal tar; similar products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents. ||   ||   ||   ||   ||   ||   ||   
   || 2707.10.00.00 || - Benzol (benzene) || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2707.20.00.00 || - Toluol (toluene) || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2707.30.00.00 || - Xylol (xylenes) || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2707.40.00.00 || - Naphthalene || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2707.50.00.00 || - Other aromatic hydrocarbon mixtures of which 65 % or more by volume (including losses) distils at 250°C by the ASTM D 86 method || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 2707.91.00.00 || -- Creosote oils || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2707.99.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 27.08 ||   || Pitch and pitch coke, obtained from coal tar or from other mineral tars. ||   ||   ||   ||   ||   ||   ||   
   || 2708.10.00.00 || - Pitch || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2708.20.00.00 || - Pitch coke || 5 || A || 5 || 0 || 0 || 0 || 0 
 27.09 || 2709.00.00.00 || Petroleum oils and oils obtained from bituminous minerals, crude. || 0 || A || 0 || 0 || 0 || 0 || 0 
 27.10 ||   || Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous materials, these oils being the basic constituents of the preparations; waste oils. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, other than those containing biodiesel and other than waste oils: ||   ||   ||   ||   ||   ||   ||   
   ||   || -- Light oils and preparations: ||   ||   ||   ||   ||   ||   ||   
   || 2710.12.10.00 || --- Partially refined oil including crude oil having undergone primary refinement || 0 || A || 0 || 0 || 0 || 0 || 0 
   ||   || --- Special spirit: ||   ||   ||   ||   ||   ||   ||   
   || 2710.12.21.00 || ---- White spirit || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2710.12.29.00 || ---- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 2710.12.30.00 || ---- Aviation spirit || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 2710.12.40.00 || --- Motor spirit, super || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 2710.12.50.00 || --- Motor spirit, ordinary || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 2710.12.90.00 || --- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || -- Other: ||   ||   ||   ||   ||   ||   ||   
   ||   || --- Medium oils: ||   ||   ||   ||   ||   ||   ||   
   || 2710.19.11.00 || ---- Kerosine type jet fuel || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 2710.19.12.00 || ---- Kerosine || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2710.19.19.00 || ---- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || --- Heavy oils, excluding lubricating oils: ||   ||   ||   ||   ||   ||   ||   
   || 2710.19.21.00 || ---- Gas oil || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 2710.19.22.00 || ---- Domestic fuel oil || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2710.19.23.00 || ---- Light fuel oil || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2710.19.24.00 || ---- Heavy fuel oil I || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2710.19.25.00 || ---- Heavy fuel oil II || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || --- Lubricating oils: ||   ||   ||   ||   ||   ||   ||   
   || 2710.19.31.00 || ---- Meant to be mixed further || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 2710.19.32.00 || ---- Brake fluid || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 2710.19.33.00 || ---- Grease || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || ---- Other: ||   ||   ||   ||   ||   ||   ||   
   || 2710.19.39.10 || ----- Two-cycle motor oil || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 2710.19.39.90 || ----- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 2710.20.00.00 || - Petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, containing biodiesel, other than waste oils || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || - Waste oils: ||   ||   ||   ||   ||   ||   ||   
   || 2710.91.00.00 || -- Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs) || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 2710.99.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
 27.11 ||   || Petroleum gases and other gaseous hydrocarbons. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Liquefied: ||   ||   ||   ||   ||   ||   ||   
   || 2711.11.00.00 || -- Natural gas || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2711.12.00.00 || -- Propane || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2711.13.00.00 || -- Butanes || 0 || A || 0 || 0 || 0 || 0 || 0 
   || 2711.14.00.00 || -- Ethylene, propylene, butylene and butadiene || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2711.19.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - In gaseous state: ||   ||   ||   ||   ||   ||   ||   
   || 2711.21.00.00 || -- Natural gas || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2711.29.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 27.12 ||   || Petroleum jelly; paraffin wax, microcrystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not coloured. ||   ||   ||   ||   ||   ||   ||   
   || 2712.10.00.00 || - Petroleum jelly || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2712.20.00.00 || - Paraffin wax containing by weight less than 0,75 % of oil || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2712.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 27.13 ||   || Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Petroleum coke: ||   ||   ||   ||   ||   ||   ||   
   || 2713.11.00.00 || -- Not calcined || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2713.12.00.00 || -- Calcined || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2713.20.00.00 || - Petroleum bitumen || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2713.90.00.00 || - Other residues of petroleum oils or of oils obtained from bituminous minerals || 5 || A || 5 || 0 || 0 || 0 || 0 
 27.14 ||   || Bitumen and asphalt, natural; bituminous or oil-shale and tar sands; asphaltites and asphaltic rocks. ||   ||   ||   ||   ||   ||   ||   
   || 2714.10.00.00 || - Bituminous or oil-shale and tar sands || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2714.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 27.15 || 2715.00.00.00 || 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). || 5 || A || 5 || 0 || 0 || 0 || 0 
 27.16 || 2716.00.00.00 || Electrical energy || 5 || A || 5 || 0 || 0 || 0 || 0 
 28.01 ||   || Fluorine, chlorine, bromine and iodine. ||   ||   ||   ||   ||   ||   ||   
   || 2801.10.00.00 || - Chlorine || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2801.20.00.00 || - Iodine || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2801.30.00.00 || - Fluorine; bromine || 5 || A || 5 || 0 || 0 || 0 || 0 
 28.02 || 2802.00.00.00 || Sulphur, sublimed or precipitated; colloidal sulphur. || 5 || A || 5 || 0 || 0 || 0 || 0 
 28.03 || 2803.00.00.00 || Carbon (carbon blacks and other forms of carbon not elsewhere specified or included). || 5 || A || 5 || 0 || 0 || 0 || 0 
 28.04 ||   || Hydrogen, rare gases and other non-metals. ||   ||   ||   ||   ||   ||   ||   
   || 2804.10.00.00 || - Hydrogen || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Rare gases: ||   ||   ||   ||   ||   ||   ||   
   || 2804.21.00.00 || -- Argon || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2804.29.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2804.30.00.00 || - Nitrogen || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2804.40.00.00 || - Oxygen || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2804.50.00.00 || - Boron; tellurium || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Silicon: ||   ||   ||   ||   ||   ||   ||   
   || 2804.61.00.00 || -- Containing by weight not less than 99,99 % of silicon || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2804.69.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2804.70.00.00 || - Phosphorus || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2804.80.00.00 || - Arsenic || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2804.90.00.00 || - Selenium || 5 || A || 5 || 0 || 0 || 0 || 0 
 28.05 ||   || Alkali or alkaline-earth metals; rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed; mercury. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Alkali or alkaline-earth metals: ||   ||   ||   ||   ||   ||   ||   
   || 2805.11.00.00 || -- Sodium || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2805.12.00.00 || -- Calcium || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2805.19.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2805.30.00.00 || - Rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2805.40.00.00 || - Mercury || 5 || A || 5 || 0 || 0 || 0 || 0 
 28.06 ||   || Hydrogen chloride (hydrochloric acid); chlorosulphuric acid. ||   ||   ||   ||   ||   ||   ||   
   || 2806.10.00.00 || - Hydrogen chloride (hydrochloric acid) || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2806.20.00.00 || - Chlorosulphuric acid || 5 || A || 5 || 0 || 0 || 0 || 0 
 28.07 || 2807.00.00.00 || Sulphuric acid; oleum. || 5 || A || 5 || 0 || 0 || 0 || 0 
 28.08 || 2808.00.00.00 || Nitric acid; sulphonitric acids. || 5 || A || 5 || 0 || 0 || 0 || 0 
 28.09 ||   || Diphosphorus pentaoxide; phosphoric acid; polyphosphoric acids, whether or not chemically defined. ||   ||   ||   ||   ||   ||   ||   
   || 2809.10.00.00 || - Diphosphorus pentaoxide || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2809.20.00.00 || - Phosphoric acid and polyphosphoric acids || 5 || A || 5 || 0 || 0 || 0 || 0 
 28.10 || 2810.00.00.00 || Oxides of boron; boric acids. || 5 || A || 5 || 0 || 0 || 0 || 0 
 28.11 ||   || Other inorganic acids and other inorganic oxygen compounds of non-metals. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Other inorganic acids: ||   ||   ||   ||   ||   ||   ||   
   || 2811.11.00.00 || -- Hydrogen fluoride (hydrofluoric acid) || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2811.19.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Other inorganic oxygen compounds of non-metals: ||   ||   ||   ||   ||   ||   ||   
   || 2811.21.00.00 || -- Carbon dioxide || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2811.22.00.00 || -- Silicon dioxide || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2811.29.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 28.12 ||   || Halides and halide oxides of non-metals. ||   ||   ||   ||   ||   ||   ||   
   || 2812.10.00.00 || - Chlorides and chloride oxides || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2812.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 28.13 ||   || Sulphides of non-metals; commercial phosporus trisulphide. ||   ||   ||   ||   ||   ||   ||   
   || 2813.10.00.00 || - Carbon disulphide || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2813.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 28.14 ||   || Ammonia, anhydrous or in aqueous solution. ||   ||   ||   ||   ||   ||   ||   
   || 2814.10.00.00 || - Anhydrous ammonia || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2814.20.00.00 || - Ammonia in aqueous solution || 5 || A || 5 || 0 || 0 || 0 || 0 
 28.15 ||   || Sodium hydroxide (caustic soda); potassium hydroxide (caustic potash); peroxides of sodium or potassium. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Sodium hydroxide (caustic soda): ||   ||   ||   ||   ||   ||   ||   
   || 2815.11.00.00 || -- Solid || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2815.12.00.00 || -- In aqueous solution (soda lye or liquid soda) || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2815.20.00.00 || - Potassium hydroxide (caustic potash) || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2815.30.00.00 || - Peroxides of sodium or potassium || 5 || A || 5 || 0 || 0 || 0 || 0 
 28.16 ||   || Hydroxide and peroxide of magnesium; oxides, hydroxides and peroxides, of strontium or barium. ||   ||   ||   ||   ||   ||   ||   
   || 2816.10.00.00 || - Hydroxide and peroxide of magnesium || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2816.40.00.00 || - Oxides, hydroxides and peroxides, of strontium or barium || 5 || A || 5 || 0 || 0 || 0 || 0 
 28.17 || 2817.00.00.00 || Zinc oxide; zinc peroxide. || 5 || A || 5 || 0 || 0 || 0 || 0 
 28.18 ||   || Artificial corundum, whether or not chemically defined; aluminium oxide; aluminium hydroxide. ||   ||   ||   ||   ||   ||   ||   
   || 2818.10.00.00 || - Artificial corundum, whether or not chemically defined || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2818.20.00.00 || - Aluminium oxide, other than artificial corundum || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2818.30.00.00 || - Aluminium hydroxide || 5 || A || 5 || 0 || 0 || 0 || 0 
 28.19 ||   || Chromium oxides and hydroxides. ||   ||   ||   ||   ||   ||   ||   
   || 2819.10.00.00 || - Chromium trioxide || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2819.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 28.20 ||   || Manganese oxides. ||   ||   ||   ||   ||   ||   ||   
   || 2820.10.00.00 || - Manganese dioxide || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2820.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 28.21 ||   || Iron oxides and hydroxides; earth colours containing 70 % or more by weight of combined iron evaluated as Fe2O3. ||   ||   ||   ||   ||   ||   ||   
   || 2821.10.00.00 || - Iron oxides and hydroxides || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2821.20.00.00 || - Earth colours || 5 || A || 5 || 0 || 0 || 0 || 0 
 28.22 || 2822.00.00.00 || Cobalt oxides and hydroxides; commercial cobalt oxides. || 5 || A || 5 || 0 || 0 || 0 || 0 
 28.23 || 2823.00.00.00 || Titanium oxides. || 5 || A || 5 || 0 || 0 || 0 || 0 
 28.24 ||   || Lead oxides; red lead and orange lead. ||   ||   ||   ||   ||   ||   ||   
   || 2824.10.00.00 || - Lead monoxide (litharge, massicot) || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2824.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 28.25 ||   || Hydrazine and hydroxylamine and their inorganic salts; other inorganic bases; other metal oxides, hydroxides and peroxides. ||   ||   ||   ||   ||   ||   ||   
   || 2825.10.00.00 || - Hydrazine and hydroxylamine and their inorganic salts || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2825.20.00.00 || - Lithium oxide and hydroxide || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2825.30.00.00 || - Vanadium oxides and hydroxides || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2825.40.00.00 || - Nickel oxides and hydroxides || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2825.50.00.00 || - Copper oxides and hydroxides || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2825.60.00.00 || - Germanium oxides and zirconium dioxide || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2825.70.00.00 || - Molybdenum oxides and hydroxides || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2825.80.00.00 || - Antimony oxides || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2825.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 28.26 ||   || Fluorides; fluorosilicates, fluoroaluminates and other complex fluorine salts. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Fluorides: ||   ||   ||   ||   ||   ||   ||   
   || 2826.12.00.00 || -- Of aluminium || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2826.19.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2826.30.00.00 || - Sodium hexafluoroaluminate (synthetic cryolite) || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2826.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 28.27 ||   || Chlorides, chloride oxides and chloride hydroxides; bromides and bromide oxides; iodides and iodide oxides. ||   ||   ||   ||   ||   ||   ||   
   || 2827.10.00.00 || - Ammonium chloride || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2827.20.00.00 || - Calcium chloride || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Other chlorides: ||   ||   ||   ||   ||   ||   ||   
   || 2827.31.00.00 || -- Of magnesium || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2827.32.00.00 || -- Of aluminium || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2827.35.00.00 || -- Of nickel || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2827.39.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Chloride oxides and chloride hydroxides: ||   ||   ||   ||   ||   ||   ||   
   || 2827.41.00.00 || -- Of copper || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2827.49.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Bromides and bromide oxides: ||   ||   ||   ||   ||   ||   ||   
   || 2827.51.00.00 || -- Bromides of sodium or of potassium || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2827.59.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2827.60.00.00 || - Iodides and iodide oxides || 5 || A || 5 || 0 || 0 || 0 || 0 
 28.28 ||   || Hypochlorites; commercial calcium hypochlorite; chlorites; hypobromites. ||   ||   ||   ||   ||   ||   ||   
   || 2828.10.00.00 || - Commercial calcium hypochlorite and other calcium hypochlorites || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 2828.90.10.00 || -- Sodium hypochlorite (bleach) whether or not concentrated || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 2828.90.90.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
 28.29 ||   || Chlorates and perchlorates; bromates and perbromates; iodates and periodates. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Chlorates: ||   ||   ||   ||   ||   ||   ||   
   || 2829.11.00.00 || -- Of sodium || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2829.19.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2829.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 28.30 ||   || Sulphides; polysulphides, whether or not chemically defined. ||   ||   ||   ||   ||   ||   ||   
   || 2830.10.00.00 || - Sodium sulphides || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2830.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 28.31 ||   || Dithionites and sulphoxylates. ||   ||   ||   ||   ||   ||   ||   
   || 2831.10.00.00 || - Of sodium || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2831.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 28.32 ||   || Sulphites; thiosulphates. ||   ||   ||   ||   ||   ||   ||   
   || 2832.10.00.00 || - Sodium sulphites || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2832.20.00.00 || - Other sulphites || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2832.30.00.00 || - Thiosulphates || 5 || A || 5 || 0 || 0 || 0 || 0 
 28.33 ||   || Sulphates; alums; peroxosulphates (persulphates). ||   ||   ||   ||   ||   ||   ||   
   ||   || - Sodium sulphates: ||   ||   ||   ||   ||   ||   ||   
   || 2833.11.00.00 || -- Disodium sulphate || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2833.19.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Other sulphates: ||   ||   ||   ||   ||   ||   ||   
   || 2833.21.00.00 || -- Of magnesium || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2833.22.00.00 || -- Of aluminium || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2833.24.00.00 || -- Of nickel || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2833.25.00.00 || -- Of copper || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2833.27.00.00 || -- Of barium || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2833.29.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2833.30.00.00 || - Alums || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2833.40.00.00 || - Peroxosulphates (persulphates) || 5 || A || 5 || 0 || 0 || 0 || 0 
 28.34 ||   || Nitrites; nitrates. ||   ||   ||   ||   ||   ||   ||   
   || 2834.10.00.00 || - Nitrites || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Nitrates: ||   ||   ||   ||   ||   ||   ||   
   || 2834.21.00.00 || -- Of potassium || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2834.29.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 28.35 ||   || Phosphinates (hypophosphites), phosphonates (phosphites) and phosphates; polyphosphates, whether or not chemically defined. ||   ||   ||   ||   ||   ||   ||   
   || 2835.10.00.00 || - Phosphinates (hypophosphites) and phosphonates (phosphites) || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Phosphates: ||   ||   ||   ||   ||   ||   ||   
   || 2835.22.00.00 || -- Of mono- or disodium || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2835.24.00.00 || -- Of potassium || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2835.25.00.00 || -- Calcium hydrogenorthophosphate ('dicalcium phosphate') || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2835.26.00.00 || -- Other phosphates of calcium || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2835.29.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Polyphosphates: ||   ||   ||   ||   ||   ||   ||   
   || 2835.31.00.00 || -- Sodium triphosphate (sodium tripolyphosphate) || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2835.39.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 28.36 ||   || Carbonates; peroxocarbonates (percarbonates); commercial ammonium carbonate containing ammonium carbamate. ||   ||   ||   ||   ||   ||   ||   
   || 2836.20.00.00 || - Disodium carbonate || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2836.30.00.00 || - Sodium hydrogencarbonate (sodium bicarbonate) || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2836.40.00.00 || - Potassium carbonates || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2836.50.00.00 || - Calcium carbonate || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2836.60.00.00 || - Barium carbonate || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 2836.91.00.00 || -- Lithium carbonates || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2836.92.00.00 || -- Strontium carbonate || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2836.99.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 28.37 ||   || Cyanides, cyanide oxides and complex cyanides. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Cyanides and cyanide oxides: ||   ||   ||   ||   ||   ||   ||   
   || 2837.11.00.00 || -- Of sodium || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2837.19.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2837.20.00.00 || - Complex cyanides || 5 || A || 5 || 0 || 0 || 0 || 0 
 28.39 ||   || Silicates; commercial alkali metal silicates. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Of sodium: ||   ||   ||   ||   ||   ||   ||   
   || 2839.11.00.00 || -- Sodium metasilicates || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2839.19.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2839.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 28.40 ||   || Borates; peroxoborates (perborates). ||   ||   ||   ||   ||   ||   ||   
   ||   || - Disodium tetraborate (refined borax): ||   ||   ||   ||   ||   ||   ||   
   || 2840.11.00.00 || -- Anhydrous || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2840.19.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2840.20.00.00 || - Other borates || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2840.30.00.00 || - Peroxoborates (perborates) || 5 || A || 5 || 0 || 0 || 0 || 0 
 28.41 ||   || Salts of oxometallic or peroxometallic acids. ||   ||   ||   ||   ||   ||   ||   
   || 2841.30.00.00 || - Sodium dichromate || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2841.50.00.00 || - Other chromates and dichromates; peroxochromates || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Manganites, manganates and permanganates: ||   ||   ||   ||   ||   ||   ||   
   || 2841.61.00.00 || -- Potassium permanganate || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2841.69.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2841.70.00.00 || - Molybdates || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2841.80.00.00 || - Tungstates (wolframates) || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2841.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 28.42 ||   || Other salts of inorganic acids or peroxoacids (including aluminosilicates whether or not chemically defined), other than azides. ||   ||   ||   ||   ||   ||   ||   
   || 2842.10.00.00 || - Double or complex silicates, including aluminosilicates whether or not chemically defined || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2842.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 28.43 ||   || Colloidal precious metals; inorganic or organic compounds of precious metals, whether or not chemically defined; amalgams of precious metals. ||   ||   ||   ||   ||   ||   ||   
   || 2843.10.00.00 || - Colloidal precious metals || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Silver compounds: ||   ||   ||   ||   ||   ||   ||   
   || 2843.21.00.00 || -- Silver nitrate || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2843.29.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2843.30.00.00 || - Gold compounds || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2843.90.00.00 || - Other compounds; amalgams || 5 || A || 5 || 0 || 0 || 0 || 0 
 28.44 ||   || Radioactive chemical elements and radioactive isotopes (including the fissile or fertile chemical elements and isotopes) and their compounds; mixtures and residues containing these products. ||   ||   ||   ||   ||   ||   ||   
   || 2844.10.00.00 || - Natural uranium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing natural uranium or natural uranium compounds || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2844.20.00.00 || - Uranium enriched in U 235 and its compounds; plutonium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing uranium enriched in U 235, plutonium or compounds of these products || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2844.30.00.00 || - Uranium depleted in U 235 and its compounds; thorium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing uranium depleted in U 235, thorium or compounds of these products || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2844.40.00.00 || - Radioactive elements and isotopes and compounds other than those of subheading 2844.10, 2844.20 or 2844.30; alloys, dispersions (including cermets), ceramic products and mixtures containing these elements, isotopes or compounds; radioactive residues || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2844.50.00.00 || - Spent (irradiated) fuel elements (cartridges) of nuclear reactors || 5 || A || 5 || 0 || 0 || 0 || 0 
 28.45 ||   || Isotopes other than those of heading 28.44; compounds, inorganic or organic, of such isotopes, whether or not chemically defined. ||   ||   ||   ||   ||   ||   ||   
   || 2845.10.00.00 || - Heavy water (deuterium oxide) || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2845.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 28.46 ||   || Compounds, inorganic or organic, of rare-earth metals, of yttrium or of scandium or of mixtures of these metals. ||   ||   ||   ||   ||   ||   ||   
   || 2846.10.00.00 || - Cerium compounds || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2846.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 28.47 || 2847.00.00.00 || Hydrogen peroxide, whether or not solidified with urea. || 5 || A || 5 || 0 || 0 || 0 || 0 
 28.48 || 2848.00.00.00 || Phosphides, whether or not chemically defined, excluding ferrophosphorus. || 5 || A || 5 || 0 || 0 || 0 || 0 
 28.49 ||   || Carbides, whether or not chemically defined. ||   ||   ||   ||   ||   ||   ||   
   || 2849.10.00.00 || - Of calcium || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2849.20.00.00 || - Of silicon || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2849.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 28.50 || 2850.00.00.00 || Hydrides, nitrides, azides, silicides and borides, whether or not chemically defined, other than compounds which are also carbides of heading 28.49. || 5 || A || 5 || 0 || 0 || 0 || 0 
 28.52 ||   || Inorganic or organic compounds of mercury, whether or not chemically defined, excluding amalgams. ||   ||   ||   ||   ||   ||   ||   
   || 2852.10.00.00 || - Chemically defined || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2852.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 28.53 || 2853.00.00.00 || Other inorganic compounds (including distilled or conductivity water and water of similar purity); liquid air (whether or not rare gases have been removed); compressed air; amalgams, other than amalgams of precious metals. || 5 || A || 5 || 0 || 0 || 0 || 0 
ANNEX C
(Part 4)
 Heading HS2012 || Tariff and Statistical Nomenclature || Commodity description || Base rate || Groups || T || 01/01/T+5 || 01/01/T+10 || 01/01/T+15 || 01/01/T+20 
 29.01 ||   || Acyclic hydrocarbons. ||   ||   ||   ||   ||   ||   ||   
   || 2901.10.00.00 || - Saturated || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Unsaturated: ||   ||   ||   ||   ||   ||   ||   
   || 2901.21.00.00 || -- Ethylene || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2901.22.00.00 || -- Propene (propylene) || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2901.23.00.00 || -- Butene (butylene) and isomers thereof || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2901.24.00.00 || -- Buta-1,3-diene and isoprene || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2901.29.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 29.02 ||   || Cyclic hydrocarbons. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Cyclanes, cyclenes and cycloterpenes: ||   ||   ||   ||   ||   ||   ||   
   || 2902.11.00.00 || -- Cyclohexane || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2902.19.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2902.20.00.00 || - Benzene || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2902.30.00.00 || - Toluene || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Xylenes: ||   ||   ||   ||   ||   ||   ||   
   || 2902.41.00.00 || -- o-Xylene || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2902.42.00.00 || -- m-Xylene || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2902.43.00.00 || -- p-Xylene || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2902.44.00.00 || -- Mixed xylene isomers || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2902.50.00.00 || - Styrene || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2902.60.00.00 || - Ethylbenzene || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2902.70.00.00 || - Cumene || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2902.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 29.03 ||   || Halogenated derivatives of hydrocarbons. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Saturated chlorinated derivatives of acyclic hydrocarbons: ||   ||   ||   ||   ||   ||   ||   
   || 2903.11.00.00 || -- Chloromethane (methyl chloride) and chloroethane (ethyl chloride) || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2903.12.00.00 || -- Dichloromethane (methylene chloride) || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2903.13.00.00 || -- Chloroform (trichloromethane) || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2903.14.00.00 || -- Carbon tetrachloride || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2903.15.00.00 || -- Ethylene dichloride (ISO) (1,2-dichloroethane) || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || -- Other: ||   ||   ||   ||   ||   ||   ||   
   || 2903.19.10.00 || --- 1,1,1-Trichloroethane (methyl chloroform) || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2903.19.90.00 || --- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Unsaturated chlorinated derivatives of acyclic hydrocarbons: ||   ||   ||   ||   ||   ||   ||   
   || 2903.21.00.00 || -- Vinyl chloride (chloroethylene) || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2903.22.00.00 || -- Trichloroethylene || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2903.23.00.00 || -- Tetrachloroethylene (perchloroethylene) || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2903.29.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Fluorinated, brominated or iodinated derivatives of acyclic hydrocarbons: ||   ||   ||   ||   ||   ||   ||   
   || 2903.31.00.00 || -- Ethylene dibromide (ISO) (1,2-dibromoethane) || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || -- Other: ||   ||   ||   ||   ||   ||   ||   
   || 2903.39.10.00 || --- Bromomethane (methyl bromide) || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2903.39.90.00 || --- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Halogenated derivatives of acyclic hydrocarbons containing two or more different halogens: ||   ||   ||   ||   ||   ||   ||   
   || 2903.71.00.00 || -- Chlorodifluoromethane || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2903.72.00.00 || -- Dichlorotrifluoroethanes || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2903.73.00.00 || -- Dichlorofluoroethanes || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2903.74.00.00 || -- Chlorodifluoroethanes || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2903.75.00.00 || -- Dichloropentafluoropropanes || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2903.76.00.00 || -- Bromochlorodifluoromethane, bromotrifluoromethane and dibromotetrafluoroethanes || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2903.77.00.00 || -- Other, perhalogenated only with fluorine and chlorine || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2903.78.00.00 || -- Other perhalogenated derivatives || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || -- Other: ||   ||   ||   ||   ||   ||   ||   
   || 2903.79.10.00 || --- Chlorotetrafluoroethanes || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2903.79.20.00 || --- Other derivatives of methane, ethane or propane halogenated only with fluorine and chlorine || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2903.79.30.00 || --- Derivatives of methane, ethane or propane halogenated only with fluorine and bromine || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2903.79.90.00 || --- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Halogenated derivatives of cyclanic, cyclenic or cycloterpenic hydrocarbons: ||   ||   ||   ||   ||   ||   ||   
   || 2903.81.00.00 || -- 1,2,3,4,5,6-Hexachlorocyclohexane (HCH (ISO)), including lindane (ISO, INN) || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2903.82.00.00 || -- Aldrin (ISO), chlordane (ISO) and heptachlor (ISO) || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2903.89.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Halogenated derivatives of aromatic hydrocarbons: ||   ||   ||   ||   ||   ||   ||   
   || 2903.91.00.00 || -- Chlorobenzene, o-dichlorobenzene and p-dichlorobenzene || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2903.92.00.00 || -- Hexachlorobenzene (ISO) and DDT (ISO) (clofenotane (INN), 1,1,1-trichloro-2,2-bis(p-chlorophenyl)ethane) || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2903.99.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 29.04 ||   || Sulphonated, nitrated or nitrosated derivatives of hydrocarbons, whether or not halogenated. ||   ||   ||   ||   ||   ||   ||   
   || 2904.10.00.00 || - Derivatives containing only sulpho groups, their salts and ethyl esters || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2904.20.00.00 || - Derivatives containing only nitro or only nitroso groups || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2904.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 29.05 ||   || Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Saturated monohydric alcohols: ||   ||   ||   ||   ||   ||   ||   
   || 2905.11.00.00 || -- Methanol (methyl alcohol) || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2905.12.00.00 || -- Propan-1-ol (propyl alcohol) and propan-2-ol (isopropyl alcohol) || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2905.13.00.00 || -- Butan-1-ol (n-butyl alcohol) || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2905.14.00.00 || -- Other butanols || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2905.16.00.00 || -- Octanol (octyl alcohol) and isomers thereof || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2905.17.00.00 || -- Dodecan-1-ol (lauryl alcohol), hexadecan-1-ol (cetyl alcohol) and octadecan-1-ol (stearyl alcohol) || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2905.19.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Unsaturated monohydric alcohols: ||   ||   ||   ||   ||   ||   ||   
   || 2905.22.00.00 || -- Acyclic terpene alcohols || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2905.29.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Diols: ||   ||   ||   ||   ||   ||   ||   
   || 2905.31.00.00 || -- Ethylene glycol (ethanediol) || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2905.32.00.00 || -- Propylene glycol (propane-1,2-diol) || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2905.39.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Other polyhydric alcohols: ||   ||   ||   ||   ||   ||   ||   
   || 2905.41.00.00 || -- 2-Ethyl-2-(hydroxymethyl)propane-1,3-diol (trimethylolpropane) || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2905.42.00.00 || -- Pentaerythritol || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2905.43.00.00 || -- Mannitol || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2905.44.00.00 || -- D-glucitol (sorbitol) || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2905.45.00.00 || -- Glycerol || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2905.49.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Halogenated, sulphonated, nitrated or nitrosated derivatives of acyclic alcohols: ||   ||   ||   ||   ||   ||   ||   
   || 2905.51.00.00 || -- Ethchlorvynol (INN) || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2905.59.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 29.06 ||   || Cyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Cyclanic, cyclenic or cycloterpenic: ||   ||   ||   ||   ||   ||   ||   
   || 2906.11.00.00 || -- Menthol || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2906.12.00.00 || -- Cyclohexanol, methylcyclohexanols and dimethylcyclohexanols || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2906.13.00.00 || -- Sterols and inositols || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2906.19.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Aromatic: ||   ||   ||   ||   ||   ||   ||   
   || 2906.21.00.00 || -- Benzyl alcohol || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2906.29.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 29.07 ||   || Phenols; phenol-alcohols. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Monophenols: ||   ||   ||   ||   ||   ||   ||   
   || 2907.11.00.00 || -- Phenol (hydroxybenzene) and its salts || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2907.12.00.00 || -- Cresols and their salts || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2907.13.00.00 || -- Octylphenol, nonylphenol and their isomers; salts thereof || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2907.15.00.00 || -- Naphthols and their salts || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2907.19.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Polyphenols; phenol-alcohols: ||   ||   ||   ||   ||   ||   ||   
   || 2907.21.00.00 || -- Resorcinol and its salts || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2907.22.00.00 || -- Hydroquinone (quinol) and its salts || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2907.23.00.00 || -- 4,4'-Isopropylidenediphenol (bisphenol A, diphenylolpropane) and its salts || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2907.29.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 29.08 ||   || Halogenated, sulphonated, nitrated or nitrosated derivatives of phenols or phenol-alcohols. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Derivatives containing only halogen substituents and their salts: ||   ||   ||   ||   ||   ||   ||   
   || 2908.11.00.00 || -- Pentachlorophenol (ISO) || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2908.19.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 2908.91.00.00 || -- Dinoseb (ISO) and its salts || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2908.92.00.00 || -- 4,6-Dinitro-o-cresol (DNOC (ISO)) and its salts || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2908.99.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 29.09 ||   || Ethers, ether-alcohols, ether-phenols, ether-alcohol-phenols, alcohol peroxides, ether peroxides, ketone peroxides (whether or not chemically defined), and their halogenated, sulphonated, nitrated or nitrosated derivatives. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Acyclic ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives: ||   ||   ||   ||   ||   ||   ||   
   || 2909.11.00.00 || -- Diethyl ether || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2909.19.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2909.20.00.00 || - Cyclanic, cyclenic or cycloterpenic ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2909.30.00.00 || - Aromatic ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || Ether-alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives: ||   ||   ||   ||   ||   ||   ||   
   || 2909.41.00.00 || -- 2,2'-Oxydiethanol (diethylene glycol, digol) || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2909.43.00.00 || -- Monobutyl ethers of ethylene glycol or of diethylene glycol || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2909.44.00.00 || -- Other monoalkylethers of ethylene glycol or of diethylene glycol || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2909.49.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2909.50.00.00 || - Ether-phenols, ether-alcohol-phenols and their halogenated, sulphonated, nitrated or nitrosated derivatives || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2909.60.00.00 || - Alcohol peroxides, ether peroxides, ketone peroxides and their halogenated, sulphonated, nitrated or nitrosated derivatives || 5 || A || 5 || 0 || 0 || 0 || 0 
 29.10 ||   || Epoxides, epoxyalcohols, epoxyphenols and epoxyethers, with a three-membered ring, and their halogenated, sulphonated, nitrated or nitrosated derivatives. ||   ||   ||   ||   ||   ||   ||   
   || 2910.10.00.00 || - Oxirane (ethylene oxide) || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2910.20.00.00 || - Methyloxirane (propylene oxide) || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2910.30.00.00 || - 1-Chloro-2,3-epoxypropane (epichlorohydrin) || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2910.40.00.00 || - Dieldrin (ISO, INN) || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2910.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 29.11 || 2911.00.00.00 || Acetals and hemiacetals, whether or not with other oxygen function, and their halogenated, sulphonated, nitrated or nitrosated derivatives. || 5 || A || 5 || 0 || 0 || 0 || 0 
 29.12 ||   || Aldehydes, whether or not with other oxygen function; cyclic polymers of aldehydes; paraformaldehyde ||   ||   ||   ||   ||   ||   ||   
   ||   || - Acyclic aldehydes without other oxygen function: ||   ||   ||   ||   ||   ||   ||   
   || 2912.11.00.00 || -- Methanal (formaldehyde) || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2912.12.00.00 || -- Ethanal (acetaldehyde) || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2912.19.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Cyclic aldehydes without other oxygen function: ||   ||   ||   ||   ||   ||   ||   
   || 2912.21.00.00 || -- Benzaldehyde || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2912.29.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Aldehyde-alcohols, aldehyde-ethers, aldehyde-phenols and aldehydes with other oxygen function: ||   ||   ||   ||   ||   ||   ||   
   || 2912.41.00.00 || -- Vanillin (4-hydroxy-3-methoxybenzaldehyde) || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2912.42.00.00 || -- Ethylvanillin (3-ethoxy-4-hydroxybenzaldehyde) || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2912.49.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2912.50.00.00 || - Cyclic polymers of aldehydes || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2912.60.00.00 || - Paraformaldehyde || 5 || A || 5 || 0 || 0 || 0 || 0 
 29.13 || 2913.00.00.00 || Halogenated, sulphonated, nitrated or nitrosated derivatives of products of heading 29.12. || 5 || A || 5 || 0 || 0 || 0 || 0 
 29.14 ||   || Ketones and quinones, whether or not with other oxygen function, and their halogenated, sulphonated, nitrated or nitrosated derivatives. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Acyclic ketones without other oxygen function: ||   ||   ||   ||   ||   ||   ||   
   || 2914.11.00.00 || -- Acetone || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2914.12.00.00 || -- Butanone (methyl ethyl ketone) || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2914.13.00.00 || -- 4-Methylpentan-2-one (methyl isobutyl ketone) || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2914.19.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Cyclanic, cyclenic or cycloterpenic ketones without other oxygen function: ||   ||   ||   ||   ||   ||   ||   
   || 2914.22.00.00 || -- Cyclohexanone and methylcyclohexanones || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2914.23.00.00 || -- Ionones and methylionones || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || -- Other: ||   ||   ||   ||   ||   ||   ||   
   || 2914.29.10.00 || --- Camphor || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2914.29.90.00 || --- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Aromatic ketones without other oxygen function: ||   ||   ||   ||   ||   ||   ||   
   || 2914.31.00.00 || -- Phenylacetone (phenylpropan-2-one) || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2914.39.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2914.40.00.00 || - Ketone-alcohols and ketone-aldehydes || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2914.50.00.00 || - Ketone-phenols and ketones with other oxygen function || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Quinones: ||   ||   ||   ||   ||   ||   ||   
   || 2914.61.00.00 || -- Anthraquinone || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2914.69.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2914.70.00.00 || - Halogenated, sulphonated, nitrated or nitrosated derivatives || 5 || A || 5 || 0 || 0 || 0 || 0 
 29.15 ||   || Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Formic acid, its salts and esters: ||   ||   ||   ||   ||   ||   ||   
   || 2915.11.00.00 || -- Formic acid || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2915.12.00.00 || -- Salts of formic acid || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2915.13.00.00 || -- Esters of formic acid || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Acetic acid and its salts; acetic anhydride: ||   ||   ||   ||   ||   ||   ||   
   || 2915.21.00.00 || -- Acetic acid || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2915.24.00.00 || -- Acetic anhydride || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2915.29.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || -- Esters of acetic acid: ||   ||   ||   ||   ||   ||   ||   
   || 2915.31.00.00 || -- Ethyl acetate || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2915.32.00.00 || -- Vinyl acetate || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2915.33.00.00 || -- n-Butyl acetate || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2915.36.00.00 || -- Dinoseb (ISO) acetate || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2915.39.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2915.40.00.00 || - Mono-, di- or trichloroacetic acids, their salts and esters || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2915.50.00.00 || - Propionic acid, its salts and esters || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2915.60.00.00 || - Butanoic acids, pentanoic acids, their salts and esters || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2915.70.00.00 || - Palmitic acid, stearic acid, their salts and esters || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2915.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 29.16 ||   || Unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Unsaturated acyclic monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives: ||   ||   ||   ||   ||   ||   ||   
   || 2916.11.00.00 || -- Acrylic acid and its salts || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2916.12.00.00 || -- Esters of acrylic acid || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2916.13.00.00 || -- Methacrylic acid and its salts || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2916.14.00.00 || -- Esters of methacrylic acid || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2916.15.00.00 || -- Oleic, linoleic or linolenic acids, their salts and esters || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2916.16.00.00 || -- Binapacryl (ISO) || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2916.19.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2916.20.00.00 || - Cyclanic, cyclenic or cycloterpenic monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Aromatic monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives: ||   ||   ||   ||   ||   ||   ||   
   || 2916.31.00.00 || -- Benzoic acid, its salts and esters || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2916.32.00.00 || -- Benzoyl peroxide and benzoyl chloride || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2916.34.00.00 || -- Phenylacetic acid and its salts || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2916.39.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 29.17 ||   || Polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Acyclic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives: ||   ||   ||   ||   ||   ||   ||   
   || 2917.11.00.00 || -- Oxalic acid, its salts and esters || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2917.12.00.00 || -- Adipic acid, its salts and esters || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2917.13.00.00 || -- Azelaic acid, sebacic acid, their salts and esters || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2917.14.00.00 || -- Maleic anhydride || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2917.19.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2917.20.00.00 || - Cyclanic, cyclenic or cycloterpenic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Aromatic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives: ||   ||   ||   ||   ||   ||   ||   
   || 2917.32.00.00 || -- Dioctyl orthophthalates || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2917.33.00.00 || -- Dinonyl or didecyl orthophthalates || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2917.34.00.00 || -- Other esters of orthophthalic acid || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2917.35.00.00 || -- Phthalic anhydride || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2917.36.00.00 || -- Terephthalic acid and its salts || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2917.37.00.00 || -- Dimethyl terephthalate || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2917.39.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 29.18 ||   || Carboxylic acids with additional oxygen function and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Carboxylic acids with alcohol function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives: ||   ||   ||   ||   ||   ||   ||   
   || 2918.11.00.00 || -- Lactic acid, its salts and esters || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2918.12.00.00 || -- Tartaric acid || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2918.13.00.00 || -- Salts and esters of tartaric acid || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2918.14.00.00 || -- Citric acid || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2918.15.00.00 || -- Salts and esters of citric acid || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2918.16.00.00 || -- Gluconic acid, its salts and esters || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2918.18.00.00 || -- Chlorobenzilate (ISO) || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2918.19.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Carboxylic acids with phenol function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives: ||   ||   ||   ||   ||   ||   ||   
   || 2918.21.00.00 || -- Salicylic acid and its salts || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2918.22.00.00 || -- o-Acetylsalicylic acid, its salts and esters || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2918.23.00.00 || -- Other esters of salicylic acid and their salts || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2918.29.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2918.30.00.00 || - Carboxylic acids with aldehyde or ketone function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 2918.91.00.00 || -- 2,4,5-T (ISO) (2,4,5-trichlorophenoxyacetic acid), its salts and esters || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2918.99.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 29.19 ||   || Phosphoric esters and their salts, including lactophosphates; their halogenated, sulphonated, nitrated or nitrosated derivatives. ||   ||   ||   ||   ||   ||   ||   
   || 2919.10.00.00 || - Tris(2,3-dibromopropyl) phosphate || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2919.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 29.20 ||   || Esters of other inorganic acids of non-metals (excluding esters of hydrogen halides) and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Thiophosphoric esters (phosphorothioates) and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives: ||   ||   ||   ||   ||   ||   ||   
   || 2920.11.00.00 || -- Parathion (ISO) and parathion-methyl (ISO) (methyl-parathion) || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2920.19.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2920.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 29.21 ||   || Amine-function compounds. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Acyclic monoamines and their derivatives; salts thereof: ||   ||   ||   ||   ||   ||   ||   
   || 2921.11.00.00 || -- Methylamine, di- or trimethylamine and their salts || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2921.19.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Acyclic polyamines and their derivatives; salts thereof: ||   ||   ||   ||   ||   ||   ||   
   || 2921.21.00.00 || -- Ethylenediamine and its salts || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2921.22.00.00 || -- Hexamethylenediamine and its salts || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2921.29.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2921.30.00.00 || - Cyclanic, cyclenic or cycloterpenic mono- or polyamines, and their derivatives; salts thereof || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Aromatic monoamines and their derivatives; salts thereof: ||   ||   ||   ||   ||   ||   ||   
   || 2921.41.00.00 || -- Aniline and its salts || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2921.42.00.00 || -- Aniline derivatives and their salts || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2921.43.00.00 || -- Toluidines and their derivatives; salts thereof || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2921.44.00.00 || -- Diphenylamine and its derivatives; salts thereof || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2921.45.00.00 || -- 1-Naphthylamine (alpha-naphthylamine), 2-naphthylamine (beta-naphthylamine) and their derivatives; salts thereof || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2921.46.00.00 || -- Amfetamine (INN), benzfetamine (INN), dexamfetamine (INN), etilamfetamine (INN), fencamfamin (INN), lefetamine (INN), levamfetamine (INN), mefenorex (INN) and phentermine (INN); salts thereof || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2921.49.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Aromatic polyamines and their derivatives; salts thereof: ||   ||   ||   ||   ||   ||   ||   
   || 2921.51.00.00 || -- o-, m-, p-Phenylenediamine, diaminotoluenes, and their derivatives; salts thereof || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2921.59.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 29.22 ||   || Oxygen-function amino-compounds. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Amino-alcohols, other than those containing more than one kind of oxygen function, their ethers and esters; salts thereof: ||   ||   ||   ||   ||   ||   ||   
   || 2922.11.00.00 || -- Monoethanolamine and its salts || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2922.12.00.00 || -- Diethanolamine and its salts || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2922.13.00.00 || -- Triethanolamine and its salts || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2922.14.00.00 || -- Dextropropoxyphene (INN) and its salts || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2922.19.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Amino-naphthols and other amino-phenols, other than those containing more than one kind of oxygen function, their ethers and esters; salts thereof: ||   ||   ||   ||   ||   ||   ||   
   || 2922.21.00.00 || -- Aminohydroxynaphthalenesulphonic acids and their salts || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2922.29.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Amino-aldehydes, amino-ketones and amino-quinones, other than those containing more than one kind of oxygen function; salts thereof: ||   ||   ||   ||   ||   ||   ||   
   || 2922.31.00.00 || -- Amfepramone (INN), methadone (INN) and normethadone (INN); salts thereof || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2922.39.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Amino-acids, other than those containing more than one kind of oxygen function, and their esters; salts thereof: ||   ||   ||   ||   ||   ||   ||   
   || 2922.41.00.00 || -- Lysine and its esters; salts thereof || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || -- Glutamic acid and its salts: ||   ||   ||   ||   ||   ||   ||   
   || 2922.42.10.00 || --- Chemically refined monosodium glutamate powder or granules put up in packing for retail sale (for example, A-one) || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 2922.42.90.00 || --- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2922.43.00.00 || -- Anthranilic acid and its salts || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2922.44.00.00 || -- Tilidine (INN) and its salts || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2922.49.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2922.50.00.00 || - Amino-alcohol-phenols, amino-acid-phenols and other amino-compounds with oxygen function || 5 || A || 5 || 0 || 0 || 0 || 0 
 29.23 ||   || Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids, whether or not chemically defined. ||   ||   ||   ||   ||   ||   ||   
   || 2923.10.00.00 || - Choline and its salts || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2923.20.00.00 || - Lecithins and other phosphoaminolipids || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2923.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 29.24 ||   || Carboxyamide-function compounds; amide-function compounds of carbonic acid. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Acyclic amides (including acyclic carbamates) and their derivatives; salts thereof: ||   ||   ||   ||   ||   ||   ||   
   || 2924.11.00.00 || -- Meprobamate (INN) || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2924.12.00.00 || -- Fluoroacetamide (ISO), monocrotophos (ISO) and phosphamidon (ISO) || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2924.19.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Cyclic amides (including cyclic carbamates) and their derivatives; salts thereof: ||   ||   ||   ||   ||   ||   ||   
   || 2924.21.00.00 || -- Ureines and their derivatives; salts thereof || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2924.23.00.00 || -- 2-Acetamidobenzoic acid (N-acetylanthranilic acid) and its salts || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2924.24.00.00 || -- Ethinamate (INN) || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2924.29.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 29.25 ||   || Carboxyimide-function compounds (including saccharin and its salts) and imine-function compounds. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Imides and their derivatives; salts thereof: ||   ||   ||   ||   ||   ||   ||   
   || 2925.11.00.00 || -- Saccharin and its salts || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2925.12.00.00 || -- Glutethimide (INN) || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2925.19.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Imines and their derivatives; salts thereof: ||   ||   ||   ||   ||   ||   ||   
   || 2925.21.00.00 || -- Chlordimeform (ISO) || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2925.29.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 29.26 ||   || Nitrile-function compounds. ||   ||   ||   ||   ||   ||   ||   
   || 2926.10.00.00 || - Acrylonitrile || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2926.20.00.00 || - 1-Cyanoguanidine (dicyandiamide) || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2926.30.00.00 || - Fenproporex (INN) and its salts; methadone (INN) intermediate (4-cyano-2-dimethylamino-4,4-diphenylbutane) || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2926.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 29.27 || 2927.00.00.00 || Diazo-, azo- or azoxy-compounds. || 5 || A || 5 || 0 || 0 || 0 || 0 
 29.28 || 2928.00.00.00 || Organic derivatives of hydrazine or of hydroxylamine. || 5 || A || 5 || 0 || 0 || 0 || 0 
 29.29 ||   || Compounds with other nitrogen function. ||   ||   ||   ||   ||   ||   ||   
   || 2929.10.00.00 || - Isocyanates || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2929.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 29.30 ||   || Organo-sulphur compounds. ||   ||   ||   ||   ||   ||   ||   
   || 2930.20.00.00 || - Thiocarbamates and dithiocarbamates || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2930.30.00.00 || - Thiuram mono-, di- or tetrasulphides || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2930.40.00.00 || - Methionine || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2930.50.00.00 || - Captafol (ISO) and methamidophos (ISO) || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2930.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 29.31 ||   || Other organo-inorganic compounds. ||   ||   ||   ||   ||   ||   ||   
   || 2931.10.00.00 || - Tetramethyl lead and tetraethyl lead || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2931.20.00.00 || - Tributyltin compounds || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2931.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 29.32 ||   || Heterocyclic compounds with oxygen hetero-atom(s) only. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Compounds containing an unfused furan ring (whether or not hydrogenated) in the structure: ||   ||   ||   ||   ||   ||   ||   
   || 2932.11.00.00 || -- Tetrahydrofuran || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2932.12.00.00 || -- 2-Furaldehyde (furfuraldehyde) || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2932.13.00.00 || -- Furfuryl alcohol and tetrahydrofurfuryl alcohol || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2932.19.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2932.20.00.00 || - Lactones || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 2932.91.00.00 || -- Isosafrole || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2932.92.00.00 || -- 1-(1,3-Benzodioxol-5-yl)propan-2-one || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2932.93.00.00 || -- Piperonal || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2932.94.00.00 || -- Safrole || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2932.95.00.00 || -- Tetrahydrocannabinols (all isomers) || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2932.99.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 29.33 ||   || Heterocyclic compounds with nitrogen hetero-atom(s) only. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Compounds containing an unfused pyrazole ring (whether or not hydrogenated) in the structure: ||   ||   ||   ||   ||   ||   ||   
   || 2933.11.00.00 || -- Phenazone (antipyrin) and its derivatives || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2933.19.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Compounds containing an unfused imidazole ring (whether or not hydrogenated) in the structure: ||   ||   ||   ||   ||   ||   ||   
   || 2933.21.00.00 || -- Hydantoin and its derivatives || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2933.29.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Compounds containing an unfused pyridine ring (whether or not hydrogenated) in the structure: ||   ||   ||   ||   ||   ||   ||   
   || 2933.31.00.00 || -- Pyridine and its salts || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2933.32.00.00 || -- Piperidine and its salts || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2933.33.00.00 || -- Alfentanil (INN), anileridine (INN), bezitramide (INN), bromazepam (INN), difenoxin (INN), diphenoxylate (INN), dipipanone (INN), fentanyl (INN), ketobemidone (INN), methylphenidate (INN), pentazocine (INN), pethidine (INN), pethidine (INN) intermediate A, phencyclidine (INN) (PCP), phenoperidine (INN), pipradrol (INN), piritramide (INN), propiram (INN) and trimeperidine (INN); salts thereof || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2933.39.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Compounds containing in the structure a quinoline or isoquinoline ring-system (whether or not hydrogenated), not further fused: ||   ||   ||   ||   ||   ||   ||   
   || 2933.41.00.00 || -- Levorphanol (INN) and its salts || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2933.49.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Compounds containing a pyrimidine ring (whether or not hydrogenated) or piperazine ring in the structure: ||   ||   ||   ||   ||   ||   ||   
   || 2933.52.00.00 || -- Malonylurea (barbituric acid) and its salts || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2933.53.00.00 || -- Allobarbital (INN), amobarbital (INN), barbital (INN), butalbital (INN), butobarbital, cyclobarbital (INN), methylphenobarbital (INN), pentobarbital (INN), phenobarbital (INN), secbutabarbital (INN), secobarbital (INN) and vinylbital (INN); salts thereof || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2933.54.00.00 || -- Other derivatives of malonylurea (barbituric acid); salts thereof || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2933.55.00.00 || -- Loprazolam (INN), mecloqualone (INN), methaqualone (INN) and zipeprol (INN); salts thereof || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2933.59.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Compounds containing an unfused triazine ring (whether or not hydrogenated) in the structure: ||   ||   ||   ||   ||   ||   ||   
   || 2933.61.00.00 || -- Melamine || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2933.69.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Lactams: ||   ||   ||   ||   ||   ||   ||   
   || 2933.71.00.00 || -- 6-Hexanelactam (epsilon-caprolactam) || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2933.72.00.00 || -- Clobazam (INN) and methyprylon (INN) || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2933.79.00.00 || -- Other lactams || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 2933.91.00.00 || -- Alprazolam (INN), camazepam (INN), chlordiazepoxide (INN), clonazepam (INN), clorazepate, delorazepam (INN), diazepam (INN), estazolam (INN), ethyl loflazepate (INN), fludiazepam (INN), flunitrazepam (INN), flurazepam (INN), halazepam (INN), lorazepam (INN), lormetazepam (INN), mazindol (INN), medazepam (INN), midazolam (INN), nimetazepam (INN), nitrazepam (INN), nordazepam (INN), oxazepam (INN), pinazepam (INN), prazepam (INN), pyrovalerone (INN), temazepam (INN), tetrazepam (INN) and triazolam (INN); salts thereof || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2933.99.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 29.34 ||   || Nucleic acids and their salts, whether or not chemically defined; other heterocyclic compounds. ||   ||   ||   ||   ||   ||   ||   
   || 2934.10.00.00 || - Compounds containing an unfused thiazole ring (whether or not hydrogenated) in the structure || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2934.20.00.00 || - Compounds containing in the structure a benzothiazole ring-system (whether or not hydrogenated), not further fused || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2934.30.00.00 || - Compounds containing in the structure a phenothiazine ring-system (whether or not hydrogenated), not further fused || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 2934.91.00.00 || -- Aminorex (INN), brotizolam (INN), clotiazepam (INN), cloxazolam (INN), dextromoramide (INN), haloxazolam (INN), ketazolam (INN), mesocarb (INN), oxazolam (INN), pemoline (INN), phendimetrazine (INN), phenmetrazine (INN) and sufentanil (INN); salts thereof || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2934.99.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 29.35 || 2935.00.00.00 || Sulphonamides. || 5 || A || 5 || 0 || 0 || 0 || 0 
 29.36 ||   || 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. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Vitamins and their derivatives, unmixed: ||   ||   ||   ||   ||   ||   ||   
   || 2936.21.00.00 || -- Vitamins A and their derivatives || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2936.22.00.00 || -- Vitamin B1 and its derivatives || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2936.23.00.00 || -- Vitamin B2 and its derivatives || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2936.24.00.00 || -- D- or DL-Pantothenic acid (vitamin B3 or vitamin B5) and its derivatives || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2936.25.00.00 || -- Vitamin B6 and its derivatives || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2936.26.00.00 || -- Vitamin B12 and its derivatives || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2936.27.00.00 || -- Vitamin C and its derivatives || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2936.28.00.00 || -- Vitamin E and its derivatives || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2936.29.00.00 || -- Other vitamins and their derivatives || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2936.90.00.00 || - Other, including natural concentrates || 5 || A || 5 || 0 || 0 || 0 || 0 
 29.37 ||   || Hormones, prostaglandins, thromboxanes and leukotrienes, natural or reproduced by synthesis; derivatives and structural analogues thereof, including chain modified polypeptides, used primarily as hormones. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Polypeptide hormones, protein hormones and glycoprotein hormones, their derivatives and structural analogues: ||   ||   ||   ||   ||   ||   ||   
   || 2937.11.00.00 || -- Somatotropin, its derivatives and structural analogues || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2937.12.00.00 || -- Insulin and its salts || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2937.19.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Steroidal hormones, their derivatives and structural analogues: ||   ||   ||   ||   ||   ||   ||   
   || 2937.21.00.00 || -- Cortisone, hydrocortisone, prednisone (dehydrocortisone) and prednisolone (dehydrohydrocortisone) || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2937.22.00.00 || -- Halogenated derivatives of corticosteroidal hormones || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2937.23.00.00 || -- Oestrogens and progestogens || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2937.29.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2937.50.00.00 || - Prostaglandins, thromboxanes and leukotrienes, their derivatives and structural analogues || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2937.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 29.38 ||   || Glycosides, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives. ||   ||   ||   ||   ||   ||   ||   
   || 2938.10.00.00 || - Rutoside (rutin) and its derivatives || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2938.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 29.39 ||   || Vegetable alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Alkaloids of opium and their derivatives; salts thereof: ||   ||   ||   ||   ||   ||   ||   
   || 2939.11.00.00 || -- Concentrates of poppy straw; buprenorphine (INN), codeine, dihydrocodeine (INN), ethylmorphine, etorphine (INN), heroin, hydrocodone (INN), hydromorphone (INN), morphine, nicomorphine (INN), oxycodone (INN), oxymorphone (INN), pholcodine (INN), thebacon (INN) and thebaine; salts thereof || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2939.19.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2939.20.00.00 || - Alkaloids of cinchona and their derivatives; salts thereof || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2939.30.00.00 || - Caffeine and its salts || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Ephredines and their salts: ||   ||   ||   ||   ||   ||   ||   
   || 2939.41.00.00 || -- Ephedrine and its salts || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2939.42.00.00 || -- Pseudoephedrine (INN) and its salts || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2939.43.00.00 || -- Cathine (INN) and its salts || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2939.44.00.00 || -- Norephedrine and its salts || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2939.49.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Theophylline and aminophylline (theophylline-ethylenediamine) and their derivatives; salts thereof: ||   ||   ||   ||   ||   ||   ||   
   || 2939.51.00.00 || -- Fenetylline (INN) and its salts || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2939.59.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Alkaloids of rye ergot and their derivatives; salts thereof: ||   ||   ||   ||   ||   ||   ||   
   || 2939.61.00.00 || -- Ergometrine (INN) and its salts || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2939.62.00.00 || -- Ergotamine (INN) and its salts || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2939.63.00.00 || -- Lysergic acid and its salts || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2939.69.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 2939.91.00.00 || -- Cocaine, ecgonine, levometamfetamine, metamfetamine (INN), metamfetamine racemate; salts, esters and other derivatives thereof || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2939.99.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 29.40 || 2940.00.00.00 || Sugars, chemically pure, other than sucrose, lactose, maltose, glucose and fructose; sugar ethers, sugar acetals and sugar esters, and their salts, other than products of heading 29.37, 29.38 or 29.39. || 5 || A || 5 || 0 || 0 || 0 || 0 
 29.41 ||   || Antibiotics ||   ||   ||   ||   ||   ||   ||   
   || 2941.10.00.00 || - Penicillins and their derivatives with a penicillanic acid structure; salts thereof || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2941.20.00.00 || - Streptomycins and their derivatives; salts thereof || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2941.30.00.00 || - Tetracyclines and their derivatives; salts thereof || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2941.40.00.00 || - Chloramphenicol and its derivatives; salts thereof || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2941.50.00.00 || - Erythromycin and its derivatives; salts thereof || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 2941.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 29.42 || 2942.00.00.00 || Other organic compounds. || 5 || A || 5 || 0 || 0 || 0 || 0 
 30.01 ||   || Glands and other organs for organo-therapeutic uses, dried, whether or not powdered; extracts of glands or other organs or of their secretions for organo-therapeutic uses; heparin and its salts; other human or animal substances prepared for therapeutic or prophylactic uses, not elsewhere specified or included. ||   ||   ||   ||   ||   ||   ||   
   || 3001.20.00.00 || - Extracts of glands or other organs or of their secretions || 0 || A || 0 || 0 || 0 || 0 || 0 
   || 3001.90.00.00 || - Other || 0 || A || 0 || 0 || 0 || 0 || 0 
 30.02 ||   || Human blood; animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera, other blood fractions and immunological products, whether or not modified or obtained by means of biotechnological processes; vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar products. ||   ||   ||   ||   ||   ||   ||   
   || 3002.10.00.00 || - Antisera, other blood fractions and immunological products, whether or not modified or obtained by means of biotechnological processes || 0 || A || 0 || 0 || 0 || 0 || 0 
   || 3002.20.00.00 || - Vaccines for human medicine || 0 || A || 0 || 0 || 0 || 0 || 0 
   || 3002.30.00.00 || - Vaccines for veterinary medicine || 0 || A || 0 || 0 || 0 || 0 || 0 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 3002.90.10.00 || -- Ferments || 0 || A || 0 || 0 || 0 || 0 || 0 
   || 3002.90.90.00 || -- Other || 0 || A || 0 || 0 || 0 || 0 || 0 
 30.03 ||   || Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses, not put up in measured doses or in forms or packings for retail sale. ||   ||   ||   ||   ||   ||   ||   
   || 3003.10.00.00 || - Containing penicillins or derivatives thereof, with a penicillanic acid structure, or streptomycins or their derivatives || 0 || A || 0 || 0 || 0 || 0 || 0 
   || 3003.20.00.00 || - Containing other antibiotics || 0 || A || 0 || 0 || 0 || 0 || 0 
   ||   || - Containing hormones or other products of heading 29.37 but not containing antibiotics: ||   ||   ||   ||   ||   ||   ||   
   || 3003.31.00.00 || -- Containing insulin || 0 || A || 0 || 0 || 0 || 0 || 0 
   || 3003.39.00.00 || -- Other || 0 || A || 0 || 0 || 0 || 0 || 0 
   || 3003.40.00.00 || - Containing alkaloids or derivatives thereof but not containing hormones or other products of heading 29.37 or antibiotics || 0 || A || 0 || 0 || 0 || 0 || 0 
   || 3003.90.00.00 || - Other || 0 || A || 0 || 0 || 0 || 0 || 0 
 30.04 ||   || Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale. ||   ||   ||   ||   ||   ||   ||   
   || 3004.10.00.00 || - Containing penicillins or derivatives thereof, with a penicillanic acid structure, or streptomycins or their derivatives || 0 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 3004.20.00.00 || - Containing other antibiotics || 0 || B || 0 || 0 || 0 || 0 || 0 
   ||   || - Containing hormones or other products of heading 29.37 but not containing antibiotics: ||   ||   ||   ||   ||   ||   ||   
   || 3004.31.00.00 || -- Containing insulin || 0 || B || 0 || 0 || 0 || 0 || 0 
   || 3004.32.00.00 || -- Containing corticosteroid hormones, their derivatives or structural analogues || 0 || B || 0 || 0 || 0 || 0 || 0 
   || 3004.39.00.00 || -- Other || 0 || B || 0 || 0 || 0 || 0 || 0 
   || 3004.40.00.00 || - Containing alkaloids or derivatives thereof but not containing hormones or other products of heading 29.37 or antibiotics || 0 || B || 0 || 0 || 0 || 0 || 0 
   || 3004.50.00.00 || - Other medicaments containing vitamins or other products of heading 29.36 || 0 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 3004.90.10.00 || -- Anti-malarial || 0 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 3004.90.20.00 || -- Oral Rehydration Salt (ORS) || 0 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 3004.90.90.00 || -- Other || 0 || B || 0 || 0 || 0 || 0 || 0 
 30.05 ||   || Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes. ||   ||   ||   ||   ||   ||   ||   
   || 3005.10.00.00 || - Adhesive dressings and other articles having an adhesive layer || 0 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 3005.90.00.00 || - Other || 0 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 30.06 ||   || Pharmaceutical goods specified in Note 4 to this Chapter. ||   ||   ||   ||   ||   ||   ||   
   || 3006.10.00.00 || - Sterile surgical catgut, similar sterile suture materials (including sterile absorbable surgical or dental yarns) and sterile tissue adhesives for surgical wound closure; sterile laminaria and sterile laminaria tents; sterile absorbable surgical or dental haemostatics; sterile surgical or dental adhesion barriers, whether or not absorbable || 0 || A || 0 || 0 || 0 || 0 || 0 
   || 3006.20.00.00 || - Blood-grouping reagents || 0 || A || 0 || 0 || 0 || 0 || 0 
   || 3006.30.00.00 || - Opacifying preparations for X-ray examinations; diagnostic reagents designed to be administered to the patient || 0 || A || 0 || 0 || 0 || 0 || 0 
   || 3006.40.00.00 || - Dental cements and other dental fillings; bone reconstruction cements || 0 || A || 0 || 0 || 0 || 0 || 0 
   || 3006.50.00.00 || - First-aid boxes and kits || 0 || A || 0 || 0 || 0 || 0 || 0 
   || 3006.60.00.00 || - Chemical contraceptive preparations based on hormones, on other products of heading 29.37 or on spermicides || 0 || A || 0 || 0 || 0 || 0 || 0 
   || 3006.70.00.00 || - Gel preparations designed to be used in human or veterinary medicine as a lubricant for parts of the body for surgical operations or physical examinations or as a coupling agent between the body and medical instruments || 0 || A || 0 || 0 || 0 || 0 || 0 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 3006.91.00.00 || -- Appliances identifiable for ostomy use || 0 || A || 0 || 0 || 0 || 0 || 0 
   || 3006.92.00.00 || -- Waste pharmaceuticals || 0 || A || 0 || 0 || 0 || 0 || 0 
 31.01 || 3101.00.00.00 || Animal or vegetable fertilisers, whether or not mixed together or chemically treated; fertilisers produced by the mixing or chemical treatment of animal or vegetable products. || 5 || A || 5 || 0 || 0 || 0 || 0 
 31.02 ||   || Mineral or chemical fertilisers, nitrogenous. ||   ||   ||   ||   ||   ||   ||   
   || 3102.10.00.00 || - Urea, whether or not in aqueous solution || 0 || A || 0 || 0 || 0 || 0 || 0 
   ||   || - Ammonium sulphate; double salts and mixtures of ammonium sulphate and ammonium nitrate: ||   ||   ||   ||   ||   ||   ||   
   || 3102.21.00.00 || -- Ammonium sulphate || 0 || A || 0 || 0 || 0 || 0 || 0 
   || 3102.29.00.00 || -- Other || 0 || A || 0 || 0 || 0 || 0 || 0 
   || 3102.30.00.00 || - Ammonium nitrate, whether or not in aqueous solution || 0 || A || 0 || 0 || 0 || 0 || 0 
   || 3102.40.00.00 || - Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 3102.50.00.00 || - Sodium nitrate || 0 || A || 0 || 0 || 0 || 0 || 0 
   || 3102.60.00.00 || - Double salts and mixtures of calcium nitrate and ammonium nitrate || 0 || A || 0 || 0 || 0 || 0 || 0 
   || 3102.80.00.00 || - Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 3102.90.00.00 || - Other, including mixtures not specified in the foregoing subheadings || 0 || A || 0 || 0 || 0 || 0 || 0 
 31.03 ||   || Mineral or chemical fertilisers, phosphatic. ||   ||   ||   ||   ||   ||   ||   
   || 3103.10.00.00 || - Superphosphates || 0 || A || 0 || 0 || 0 || 0 || 0 
   || 3103.90.00.00 || - Other || 0 || A || 0 || 0 || 0 || 0 || 0 
 31.04 ||   || Mineral or chemical fertilisers, potassic. ||   ||   ||   ||   ||   ||   ||   
   || 3104.20.00.00 || - Potassium chloride || 0 || A || 0 || 0 || 0 || 0 || 0 
   || 3104.30.00.00 || - Potassium sulphate || 0 || A || 0 || 0 || 0 || 0 || 0 
   || 3104.90.00.00 || - Other || 0 || A || 0 || 0 || 0 || 0 || 0 
 31.05 ||   || Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg. ||   ||   ||   ||   ||   ||   ||   
   || 3105.10.00.00 || - Goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg || 0 || A || 0 || 0 || 0 || 0 || 0 
   || 3105.20.00.00 || - Mineral or chemical fertilisers containing the three fertilising elements nitrogen, phosphorus and potassium || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 3105.30.00.00 || - Diammonium hydrogenorthophosphate (diammonium phosphate) || 0 || A || 0 || 0 || 0 || 0 || 0 
   || 3105.40.00.00 || - Ammonium dihydrogenorthophosphate (monoammonium phosphate) and mixtures thereof with diammonium hydrogenorthophosphate (diammonium phosphate) || 0 || A || 0 || 0 || 0 || 0 || 0 
   ||   || - Other mineral or chemical fertilisers containing the two fertilising elements nitrogen and phosphorous: ||   ||   ||   ||   ||   ||   ||   
   || 3105.51.00.00 || -- Containing nitrates and phosphates || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 3105.59.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 3105.60.00.00 || - Other mineral or chemical fertilisers containing the two fertilising elements phosphorus and potassium || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 3105.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 32.01 ||   || Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other derivatives. ||   ||   ||   ||   ||   ||   ||   
   || 3201.10.00.00 || - Quebracho extract || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 3201.20.00.00 || - Wattle extract || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 3201.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 32.02 ||   || Synthetic organic tanning substances; inorganic tanning substances; tanning preparations, whether or not containing natural tanning substances; enzymatic preparations for pre-tanning. ||   ||   ||   ||   ||   ||   ||   
   || 3202.10.00.00 || - Synthetic organic tanning substances || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 3202.90.00.00 || - Other || 10 || B || 10 || 10 || 5 || 0 || 0 
 32.03 ||   || Colouring matter of vegetable or animal origin (including dyeing extracts but excluding animal black), whether or not chemically defined; preparations as specified in Note 3 to this Chapter based on colouring matter of vegetable or animal origin. ||   ||   ||   ||   ||   ||   ||   
   || 3203.00.10.00 || - Natural indigo || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 3203.00.90.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 32.04 ||   || Synthetic organic colouring matter, whether or not chemically defined; preparations as specified in Note 3 to this Chapter based on synthetic organic colouring matter; synthetic organic products of a kind used as fluorescent brightening agents or as luminophores, whether or not chemically defined. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Synthetic organic colouring matter and preparations based thereon as specified in Note 3 to this Chapter: ||   ||   ||   ||   ||   ||   ||   
   || 3204.11.00.00 || -- Disperse dyes and preparations based thereon || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 3204.12.00.00 || -- Acid dyes, whether or not premetallised, and preparations based thereon; mordant dyes and preparations based thereon || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 3204.13.00.00 || -- Basic dyes and preparations based thereon || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 3204.14.00.00 || -- Direct dyes and preparations based thereon || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 3204.15.00.00 || -- Vat dyes (including those usable in that state as pigments) and preparations based thereon || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 3204.16.00.00 || -- Reactive dyes and preparations based thereon || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 3204.17.00.00 || -- Pigments and preparations based thereon || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 3204.19.00.00 || -- Other, including mixtures of colouring matter of two or more of the subheadings 3204.11 to 3204.19 || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 3204.20.00.00 || - Synthetic organic products of a kind used as fluorescent brightening agents || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 3204.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 32.05 || 3205.00.00.00 || Colour lakes; preparations as specified in Note 3 to this Chapter based on colour lakes. || 10 || B || 10 || 10 || 5 || 0 || 0 
 32.06 ||   || Other colouring matter; preparations as specified in Note 3 to this Chapter, other than those of heading 32.03, 32.04 or 32.05; inorganic products of a kind used as luminophores, whether or not chemically defined. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Pigments and preparations based on titanium dioxide: ||   ||   ||   ||   ||   ||   ||   
   || 3206.11.00.00 || -- Containing 80 % or more by weight of titanium dioxide calculated on the dry matter || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 3206.19.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 3206.20.00.00 || - Pigments and preparations based on chromium compounds || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Other colouring matter and other preparations: ||   ||   ||   ||   ||   ||   ||   
   || 3206.41.00.00 || -- Ultramarine and preparations based thereon || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 3206.42.00.00 || -- Lithopone and other pigments and preparations based on zinc sulphide || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || -- Other: ||   ||   ||   ||   ||   ||   ||   
   || 3206.49.10.00 || --- Pigments and preparations based on cadmium compounds || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 3206.49.20.00 || --- Pigments and preparations based on hexacynoferrates (ferrocynides and ferricynides) || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 3206.49.90.00 || --- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 3206.50.00.00 || - Inorganic products of a kind used as luminophores || 5 || A || 5 || 0 || 0 || 0 || 0 
 32.07 ||   || Prepared pigments, prepared opacifiers and prepared colours, vitrifiable enamels and glazes, engobes (slips), liquid lustres and similar preparations, of a kind used in the ceramic, enamelling or glass industry; glass frit and other glass, in the form of powder, granules or flakes. ||   ||   ||   ||   ||   ||   ||   
   || 3207.10.00.00 || - Prepared pigments, prepared opacifiers, prepared colours and similar preparations || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 3207.20.00.00 || - Vitrifiable enamels and glazes, engobes (slips) and similar preparations || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 3207.30.00.00 || - Liquid lustres and similar preparations || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 3207.40.00.00 || - Glass frit and other glass, in the form of powder, granules or flakes || 5 || A || 5 || 0 || 0 || 0 || 0 
 32.08 ||   || Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a non-aqueous medium; solutions as defined in Note 4 to this Chapter. ||   ||   ||   ||   ||   ||   ||   
   || 3208.10.00.00 || - Based on polyesters || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Based on acrylic or vinyl polymers: ||   ||   ||   ||   ||   ||   ||   
   || 3208.20.10.00 || -- Varnishes (including lacquers) || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 3208.20.20.00 || -- Paints (including enamels) || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 3208.20.90.00 || -- Solutions as defined in Note 4 to this Chapter || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 3208.90.10.00 || -- Varnishes || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || -- Paints: ||   ||   ||   ||   ||   ||   ||   
   || 3208.90.21.00 || --- Dry powder paint || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 3208.90.29.00 || --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 3208.90.90.00 || -- Solutions as defined in Note 4 to this Chapter || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 32.09 ||   || Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Based on acrylic or vinyl polymers: ||   ||   ||   ||   ||   ||   ||   
   || 3209.10.10.00 || -- Varnishes || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 3209.10.20.00 || -- Paints || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 3209.90.10.00 || -- Varnishes || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 3209.90.20.00 || -- Paints || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 32.10 ||   || Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather. ||   ||   ||   ||   ||   ||   ||   
   || 3210.00.10.00 || - Varnishes || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 3210.00.20.00 || - Paints || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 3210.00.90.00 || - Other: || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 32.11 || 3211.00.00.00 || Prepared driers. || 10 || B || 10 || 10 || 5 || 0 || 0 
 32.12 ||   || Pigments (including metallic powders and flakes) dispersed in non-aqueous media, in liquid or paste form, of a kind used in the manufacture of paints (including enamels); stamping foils; dyes and other colouring matter put up in forms or packings for retail sale. ||   ||   ||   ||   ||   ||   ||   
   || 3212.10.00.00 || - Stamping foils || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 3212.90.00.00 || - Other || 10 || B || 10 || 10 || 5 || 0 || 0 
 32.13 ||   || Artists', students' or signboard painters' colours, modifying tints, amusement colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings. ||   ||   ||   ||   ||   ||   ||   
   || 3213.10.00.00 || - Colours in sets || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 3213.90.00.00 || - Other || 10 || B || 10 || 10 || 5 || 0 || 0 
 32.14 ||   || Glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics; painters' fillings; non-refractory surfacing preparations for façades, indoor walls, floors, ceilings or the like. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics; painters' fillings: ||   ||   ||   ||   ||   ||   ||   
   || 3214.10.10.00 || -- Glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 3214.10.20.00 || -- Painters' fillings || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 3214.90.00.00 || - Other || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 32.15 ||   || Printing ink, writing or drawing ink and other inks, whether or not concentrated or solid. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Printing ink: ||   ||   ||   ||   ||   ||   ||   
   || 3215.11.00.00 || -- Black || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 3215.19.00.00 || -- Other || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 3215.90.10.00 || -- Writing ink || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 3215.90.90.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 33.01 ||   || Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Essential oils of citrus fruit: ||   ||   ||   ||   ||   ||   ||   
   || 3301.12.00.00 || -- Of orange || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 3301.13.00.00 || -- Of lemon || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 3301.19.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || - Essential oils other than those of citrus fruit: ||   ||   ||   ||   ||   ||   ||   
   || 3301.24.00.00 || -- Of peppermint (Mentha piperita) || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 3301.25.00.00 || -- Of other mints || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || -- Other: ||   ||   ||   ||   ||   ||   ||   
   || 3301.29.10.00 || --- Of citronella || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 3301.29.90.00 || --- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 3301.30.00.00 || - Resinoids || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 3301.90.00.00 || - Other || 10 || B || 10 || 10 || 5 || 0 || 0 
 33.02 ||   || Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages. ||   ||   ||   ||   ||   ||   ||   
   || 3302.10.00.00 || - Of a kind used in the food or drink industries || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 3302.90.10.00 || -- Of a kind used in perfumery || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 3302.90.90.00 || -- Of a kind used in other industries || 10 || B || 10 || 10 || 5 || 0 || 0 
 33.03 ||   || Perfumes and toilet waters. ||   ||   ||   ||   ||   ||   ||   
   || 3303.00.10.00 || - Liquid perfumes, containing alcohol || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 3303.00.20.00 || - Liquid perfumes, not containing alcohol || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 3303.00.90.00 || - Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 33.04 ||   || Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or suntan preparations; manicure or pedicure preparations. ||   ||   ||   ||   ||   ||   ||   
   || 3304.10.00.00 || - Lip make-up preparations || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 3304.20.00.00 || - Eye make-up preparations || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 3304.30.00.00 || - Manicure or pedicure preparations || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 3304.91.00.00 || -- Powders, whether or not compressed || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 3304.99.00.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 33.05 ||   || Preparations for use on the hair. ||   ||   ||   ||   ||   ||   ||   
   || 3305.10.00.00 || - Shampoos || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 3305.20.00.00 || - Preparations for permanent waving or straightening || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 3305.30.00.00 || - Hair lacquers || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 3305.90.00.00 || - Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 33.06 ||   || Preparations for oral or dental hygiene, including denture fixative pastes and powders; yarn used to clean between the teeth (dental floss), in individual retail packages. ||   ||   ||   ||   ||   ||   ||   
   || 3306.10.00.00 || - Dentifrices || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 3306.20.00.00 || - Yarn used to clean between the teeth (dental floss) || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 3306.90.00.00 || - Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 33.07 ||   || Pre-shave, shaving or aftershave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorisers, whether or not perfumed or having disinfectant properties. ||   ||   ||   ||   ||   ||   ||   
   || 3307.10.00.00 || - Pre-shave, shaving or aftershave preparations || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 3307.20.00.00 || - Personal deodorants and antiperspirants || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 3307.30.00.00 || - Perfumed bath salts and other bath preparations || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Preparations for perfuming or deodorising rooms, including odoriferous preparations used during religious rites: ||   ||   ||   ||   ||   ||   ||   
   || 3307.41.00.00 || -- ‘Agarbatti’ and other odoriferous preparations which operate by burning || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 3307.49.00.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 3307.90.00.00 || - Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 34.01 ||   || Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap; organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent. ||   ||   ||   ||   ||   ||   ||   
   ||   || – Soap and organic surface-active products and preparations, in the form of bars, cakes, moulded pieces or shapes, and paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent: ||   ||   ||   ||   ||   ||   ||   
   ||   || -- For toilet use (including medicated products): ||   ||   ||   ||   ||   ||   ||   
   || 3401.11.10.00 || --- Medicated soaps || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 3401.11.90.00 || --- Other || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || -- Other: ||   ||   ||   ||   ||   ||   ||   
   || 3401.19.10.00 || --- Household soaps || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 3401.19.20.00 || ---  Surface-active products and preparations || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 3401.19.90.00 || --- Other || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 3401.20.00.00 || - Soap in other forms || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 3401.30.00.00 || - Organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 34.02 ||   || Organic surface-active agents (other than soap); surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 34.01. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Organic surface-active agents, whether or not put up for retail sale: ||   ||   ||   ||   ||   ||   ||   
   ||   || -- Anionic: ||   ||   ||   ||   ||   ||   ||   
   || 3402.11.10.00 || --- Put up for retail sale || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 3402.11.90.00 || --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || -- Cationic: ||   ||   ||   ||   ||   ||   ||   
   || 3402.12.10.00 || --- Put up for retail sale || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 3402.12.90.00 || --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || -- Non-ionic: ||   ||   ||   ||   ||   ||   ||   
   || 3402.13.10.00 || --- Put up for retail sale || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 3402.13.90.00 || --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || -- Other: ||   ||   ||   ||   ||   ||   ||   
   || 3402.19.10.00 || --- Put up for retail sale || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 3402.19.90.00 || --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 3402.20.00.00 || - Preparations put up for retail sale || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 3402.90.00.00 || - Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 34.03 ||   || Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations, anti-rust or anti-corrosion preparations and mould-release preparations, based on lubricants) and preparations of a kind used for the oil or grease treatment of textile materials, leather, furskins or other materials, but excluding preparations containing, as basic constituents, 70 % or more by weight of petroleum oils or of oils obtained from bituminous minerals. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Containing petroleum oils or oils obtained from bituminous minerals: ||   ||   ||   ||   ||   ||   ||   
   || 3403.11.00.00 || -- Preparations for the treatment of textile materials, leather, furskins or other materials || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 3403.19.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 3403.91.00.00 || -- Preparations for the treatment of textile materials, leather, furskins or other materials || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 3403.99.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
 34.04 ||   || Artificial waxes and prepared waxes. ||   ||   ||   ||   ||   ||   ||   
   || 3404.20.00.00 || - Of poly(oxyethylene) (polyethylene glycol) || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 3404.90.00.00 || - Other || 10 || B || 10 || 10 || 5 || 0 || 0 
 34.05 ||   || Polishes and creams, for footwear, furniture, floors, coachwork, glass or metal, scouring pastes and powders and similar preparations (whether or not in the form of paper, wadding, felt, nonwovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations), excluding waxes of heading 34.04. ||   ||   ||   ||   ||   ||   ||   
   || 3405.10.00.00 || - Polishes, creams and similar preparations, for footwear or leather || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 3405.20.00.00 || - Polishes, creams and similar preparations, for the maintenance of wooden furniture, floors or other woodwork || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 3405.30.00.00 || - Polishes and similar preparations for coachwork, other than metal polishes || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 3405.40.00.00 || - Scouring pastes and powders and other scouring preparations || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 3405.90.00.00 || - Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 34.06 || 3406.00.00.00 || Candles, tapers and the like. || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 34.07 || 3407.00.00.00 || Modelling pastes, including those put up for children's amusement; preparations known as ‘dental wax’ or as ‘dental impression compounds’, put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms; other preparations for use in dentistry, with a basis of plaster (of calcined gypsum or calcium sulphate). || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 35.01 ||   || Casein, caseinates and other casein derivatives; casein glues. ||   ||   ||   ||   ||   ||   ||   
   || 3501.10.00.00 || - Casein || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 3501.90.00.00 || - Other || 10 || B || 10 || 10 || 5 || 0 || 0 
 35.02 ||   || Albumins (including concentrates of two or more whey proteins, containing by weight more than 80 % whey proteins, calculated on the dry matter), albuminates and other albumin derivatives. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Egg albumin: ||   ||   ||   ||   ||   ||   ||   
   || 3502.11.00.00 || -- Dried || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 3502.19.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 3502.20.00.00 || - Milk albumin, including concentrates of two or more whey proteins || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 3502.90.00.00 || - Other || 10 || B || 10 || 10 || 5 || 0 || 0 
 35.03 || 3503.00.00.00 || Gelatin (including gelatin in rectangular (including square) sheets, whether or not surface-worked or coloured) and gelatin derivatives; isinglass; other glues of animal origin, excluding casein glues of heading 35.01. || 10 || B || 10 || 10 || 5 || 0 || 0 
 35.04 || 3504.00.00.00 || Peptones and their derivatives; other protein substances and their derivatives, not elsewhere specified or included; hide powder, whether or not chromed. || 10 || B || 10 || 10 || 5 || 0 || 0 
 35.05 ||   || Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches. ||   ||   ||   ||   ||   ||   ||   
   || 3505.10.00.00 || - Dextrins and other modified starches || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 3505.20.00.00 || - Glues || 10 || B || 10 || 10 || 5 || 0 || 0 
 35.06 ||   || Prepared glues and other prepared adhesives, not elsewhere specified or included; products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg. ||   ||   ||   ||   ||   ||   ||   
   || 3506.10.00.00 || - Products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 3506.91.00.00 || -- Adhesives based on polymers of headings 39.01 to 39.13 or on rubber || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 3506.99.00.00 || -- Other || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 35.07 ||   || Enzymes; prepared enzymes not elsewhere specified or included. ||   ||   ||   ||   ||   ||   ||   
   || 3507.10.00.00 || - Rennet and concentrates thereof || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 3507.90.00.00 || - Other || 10 || B || 10 || 10 || 5 || 0 || 0 
 36.01 || 3601.00.00.00 || Propellent powders. || 5 || A || 5 || 0 || 0 || 0 || 0 
 36.02 ||   || Prepared explosives, other than propellent powders. ||   ||   ||   ||   ||   ||   ||   
   || 3602.00.10.00 || - Dynamite || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 3602.00.90.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 36.03 || 3603.00.00.00 || Safety fuses; detonating fuses; percussion or detonating caps; igniters; electric detonators. || 5 || A || 5 || 0 || 0 || 0 || 0 
 36.04 ||   || Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic articles. ||   ||   ||   ||   ||   ||   ||   
   || 3604.10.00.00 || - Fireworks || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 3604.90.00.00 || - Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 36.05 || 3605.00.00.00 || Matches, other than pyrotechnic articles of heading 36.04. || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 36.06 ||   || Ferro-cerium and other pyrophoric alloys in all forms; articles of combustible materials as specified in Note 2 to this Chapter. ||   ||   ||   ||   ||   ||   ||   
   || 3606.10.00.00 || - Liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters and of a capacity not exceeding 300 cm³ || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 3606.90.00.00 || - Other || 20 || C || 20 || 20 || 10 || 5 || 0 
 37.01 ||   || Photographic plates and film in the flat, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitised, unexposed, whether or not in packs. ||   ||   ||   ||   ||   ||   ||   
   || 3701.10.00.00 || - For X-ray || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 3701.20.00.00 || - Instant print film || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 3701.30.00.00 || - Other plates and film, with any side exceeding 255 mm || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 3701.91.00.00 || -- For colour photography (polychrome) || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 3701.99.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
 37.02 ||   || Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed. ||   ||   ||   ||   ||   ||   ||   
   || 3702.10.00.00 || - For X-ray || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Other film, without perforations, of a width not exceeding 105 mm: ||   ||   ||   ||   ||   ||   ||   
   || 3702.31.00.00 || -- For colour photography (polychrome) || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 3702.32.00.00 || -- Other, with silver halide emulsion || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || -- Other: ||   ||   ||   ||   ||   ||   ||   
   || 3702.39.10.00 || --- Instant print film || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 3702.39.90.00 || --- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Other film, without perforations, of a width exceeding 105 mm: ||   ||   ||   ||   ||   ||   ||   
   || 3702.41.00.00 || -- Of a width exceeding 610 mm and of a length exceeding 200 m, for colour photography (polychrome) || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 3702.42.00.00 || -- Of a width exceeding 610 mm and of a length exceeding 200 m, other than for colour photography || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 3702.43.00.00 || -- Of a width exceeding 610 mm and of a length not exceeding 200 m || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 3702.44.00.00 || -- Of a width exceeding 105 mm but not exceeding 610 mm || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Other film, for colour photography (polychrome): ||   ||   ||   ||   ||   ||   ||   
   || 3702.52.00.00 || -- Of a width not exceeding 16 mm || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 3702.53.00.00 || -- Of a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m, for slides || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 3702.54.00.00 || -- Of a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m, other than for slides || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 3702.55.00.00 || -- Of a width exceeding 16 mm but not exceeding 35 mm and of a length exceeding 30 m || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 3702.56.00.00 || -- Of a width exceeding 35 mm || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 3702.96.00.00 || -- Of a width not exceeding 35 mm and of a length not exceeding 30 m || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 3702.97.00.00 || -- Of a width not exceeding 35 mm and of a length exceeding 30 m || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 3702.98.00.00 || -- Of a width exceeding 35 mm || 20 || C || 20 || 20 || 10 || 5 || 0 
 37.03 ||   || Photographic paper, paperboard and textiles, sensitised, unexposed. ||   ||   ||   ||   ||   ||   ||   
   || 3703.10.00.00 || - In rolls of a width exceeding 610 mm || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 3703.20.00.00 || - Other, for colour photography (polychrome) || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 3703.90.00.00 || - Other || 20 || C || 20 || 20 || 10 || 5 || 0 
 37.04 || 3704.00.00.00 || Photographic plates, film, paper, paperboard and textiles, exposed but not developed. || 20 || C || 20 || 20 || 10 || 5 || 0 
 37.05 ||   || Photographic plates and film, exposed and developed, other than cinematographic film. ||   ||   ||   ||   ||   ||   ||   
   || 3705.10.00.00 || - For offset reproduction || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 3705.90.00.00 || - Other || 20 || C || 20 || 20 || 10 || 5 || 0 
 37.06 ||   || Cinematographic film, exposed and developed, whether or not incorporating soundtrack or consisting only of soundtrack. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Of a width of 35 mm or more: ||   ||   ||   ||   ||   ||   ||   
   || 3706.10.10.00 || -- For exhibition in cinema halls || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 3706.10.90.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 3706.90.10.00 || -- For exhibition in cinema halls || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 3706.90.90.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
 37.07 ||   || Chemical preparations for photographic uses (other than varnishes, glues, adhesives and similar preparations); unmixed products for photographic uses, put up in measured portions or put up for retail sale in a form ready for use. ||   ||   ||   ||   ||   ||   ||   
   || 3707.10.00.00 || - Sensitising emulsions || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 3707.90.00.00 || - Other || 20 || C || 20 || 20 || 10 || 5 || 0 
 38.01 ||   || Artificial graphite; colloidal or semi-colloidal graphite; preparations based on graphite or other carbon in the form of pastes, blocks, plates or other semi-manufactures. ||   ||   ||   ||   ||   ||   ||   
   || 3801.10.00.00 || - Artificial graphite || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 3801.20.00.00 || - Colloidal or semi-colloidal graphite || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 3801.30.00.00 || - Carbonaceous pastes for electrodes and similar pastes for furnace linings || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 3801.90.00.00 || - Other || 10 || B || 10 || 10 || 5 || 0 || 0 
 38.02 ||   || Activated carbon; activated natural mineral products; animal black, including spent animal black. ||   ||   ||   ||   ||   ||   ||   
   || 3802.10.00.00 || - Activated carbon || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 3802.90.00.00 || - Other || 10 || B || 10 || 10 || 5 || 0 || 0 
 38.03 || 3803.00.00.00 || Tall oil, whether or not refined. || 10 || B || 10 || 10 || 5 || 0 || 0 
 38.04 || 3804.00.00.00 || Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates, but excluding tall oil of heading 38.03. || 10 || B || 10 || 10 || 5 || 0 || 0 
 38.05 ||   || Gum, wood or sulphate turpentine and other terpenic oils produced by the distillation or other treatment of coniferous woods; crude dipentene; sulphite turpentine and other crude para-cymene; pine oil containing alpha-terpineol as the main constituent. ||   ||   ||   ||   ||   ||   ||   
   || 3805.10.00.00 || - Gum, wood or sulphate turpentine oils || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 3805.90.00.00 || - Other || 10 || B || 10 || 10 || 5 || 0 || 0 
 38.06 ||   || Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums. ||   ||   ||   ||   ||   ||   ||   
   || 3806.10.00.00 || - Rosin and resin acids || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 3806.20.00.00 || - Salts of rosin, of resin acids or of derivatives of rosin or resin acids, other than salts of rosin adducts || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 3806.30.00.00 || - Ester gums || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 3806.90.00.00 || - Other || 10 || B || 10 || 10 || 5 || 0 || 0 
 38.07 || 3807.00.00.00 || Wood tar; wood tar oils; wood creosote; wood naphtha; vegetable pitch; brewers' pitch and similar preparations based on rosin, resin acids or on vegetable pitch. || 10 || B || 10 || 10 || 5 || 0 || 0 
 38.08 ||   || Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, put up in forms or packings for retail sale or as preparations or articles (for example, sulphur-treated bands, wicks and candles, and fly-papers). ||   ||   ||   ||   ||   ||   ||   
   ||   || - Goods specified in subheading Note 1 to this Chapter: ||   ||   ||   ||   ||   ||   ||   
   ||   || -- Put up for retail sale: ||   ||   ||   ||   ||   ||   ||   
   || 3808.50.11.00 || --- For agricultural purposes || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 3808.50.19.00 || --- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 3808.50.90.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   ||   || -- Insecticides: ||   ||   ||   ||   ||   ||   ||   
   ||   || --- Put up for retail sale ||   ||   ||   ||   ||   ||   ||   
   ||   || ---- For agricultural purposes ||   ||   ||   ||   ||   ||   ||   
   || 3808.91.11.10 || ----- Containing bromomethane (methyl bromide) or bromochloromethane || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 3808.91.11.90 || ----- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || ---- Other: ||   ||   ||   ||   ||   ||   ||   
   || 3808.91.19.10 || ----- Mosquito coils || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 3808.91.19.20 || ----- Containing bromomethane (methyl bromide) or bromochloromethane || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 3808.91.19.90 || ----- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 3808.91.90.00 || --- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || -- Fungicides: ||   ||   ||   ||   ||   ||   ||   
   || 3808.92.10.00 || --- Containing bromomethane (methyl bromide) or bromochloromethane || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 3808.92.90.00 || --- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || -- Herbicides, anti-sprouting products and plant-growth regulators: ||   ||   ||   ||   ||   ||   ||   
   || 3808.93.10.00 || --- Containing bromomethane (methyl bromide) or bromochloromethane || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 3808.93.90.00 || --- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || -- Disinfectants: ||   ||   ||   ||   ||   ||   ||   
   || 3808.94.10.00 || --- Containing bromomethane (methyl bromide) or bromochloromethane || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 3808.94.90.00 || --- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || -- Other: ||   ||   ||   ||   ||   ||   ||   
   || 3808.99.10.00 || --- Containing bromomethane (methyl bromide) or bromochloromethane || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 3808.99.90.00 || --- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
 38.09 ||   || Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included. ||   ||   ||   ||   ||   ||   ||   
   || 3809.10.00.00 || - With a basis of amylaceous substances || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 3809.91.00.00 || -- Of a kind used in the textile or like industries || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 3809.92.00.00 || -- Of a kind used in the paper or like industries || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 3809.93.00.00 || -- Of a kind used in the leather or like industries || 5 || A || 5 || 0 || 0 || 0 || 0 
 38.10 ||   || 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 electrodes or rods. ||   ||   ||   ||   ||   ||   ||   
   || 3810.10.00.00 || - Pickling preparations for metal surfaces; soldering, brazing or welding powders and pastes consisting of metal and other materials || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 3810.90.00.00 || - Other || 10 || B || 10 || 10 || 5 || 0 || 0 
 38.11 ||   || Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Anti-knock preparations: ||   ||   ||   ||   ||   ||   ||   
   || 3811.11.00.00 || -- Based on lead compounds || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 3811.19.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || - Additives for lubricating oils: ||   ||   ||   ||   ||   ||   ||   
   || 3811.21.00.00 || -- Containing petroleum oils or oils obtained from bituminous minerals || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 3811.29.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 3811.90.00.00 || - Other || 10 || B || 10 || 10 || 5 || 0 || 0 
 38.12 ||   || Prepared rubber accelerators; compound plasticisers for rubber or plastics, not elsewhere specified or included; anti-oxidising preparations and other compound stabilisers for rubber or plastics. ||   ||   ||   ||   ||   ||   ||   
   || 3812.10.00.00 || - Prepared rubber accelerators || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 3812.20.00.00 || - Compound plasticisers for rubber or plastics || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 3812.30.00.00 || - Anti-oxidising preparations and other compound stabilisers for rubber or plastics || 5 || A || 5 || 0 || 0 || 0 || 0 
 38.13 ||   || Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades. ||   ||   ||   ||   ||   ||   ||   
   || 3813.00.10.00 || -- Containing bromochlorodifluoromethane, bromotrifluoromethane or dibromotetrafluoroethanes || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 3813.00.20.00 || - Containing methane, ethane or propane hydrobromofluorocarbons (HBFCs) || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 3813.00.30.00 || - Containing methane, ethane or propane hydrochlorofluorocarbons (HCFCs) || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 3813.00.40.00 || - Containing bromochloromethane || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 3813.00.90.00 || - Other || 10 || B || 10 || 10 || 5 || 0 || 0 
 38.14 ||   || Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers. ||   ||   ||   ||   ||   ||   ||   
   || 3814.00.10.00 || - Containing methane, ethane or propane chlorofluorocarbons (CFCs), whether or not containing hydrochlorofluorocarbons (HCFCs) || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 3814.00.20.00 || - Containing methane, ethane or propane hydrochlorofluorocarbons (HCFCs), but not containing chlorofluorocarbons (CFCs) || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 3814.00.30.00 || - Containing carbon tetrachloride, bromochloromethane or 1,1,1-trichloroethane (methyl chloroform) || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 3814.00.90.00 || - Other || 10 || B || 10 || 10 || 5 || 0 || 0 
 38.15 ||   || Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Supported catalysts: ||   ||   ||   ||   ||   ||   ||   
   || 3815.11.00.00 || -- With nickel or nickel compounds as the active substance || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 3815.12.00.00 || -- With precious metal or precious-metal compounds as the active substance || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 3815.19.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 3815.90.00.00 || - Other || 10 || B || 10 || 10 || 5 || 0 || 0 
 38.16 || 3816.00.00.00 || Refractory cements, mortars, concretes and similar compositions, other than products of heading 38.01. || 10 || B || 10 || 10 || 5 || 0 || 0 
 38.17 || 3817.00.00.00 || Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of heading 27.07 or 29.02. || 10 || B || 10 || 10 || 5 || 0 || 0 
 38.18 || 3818.00.00.00 || Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics. || 10 || B || 10 || 10 || 5 || 0 || 0 
 38.19 || 3819.00.00.00 || Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70 % by weight of petroleum oils or oils obtained from bituminous minerals. || 10 || B || 10 || 10 || 5 || 0 || 0 
 38.20 || 3820.00.00.00 || Anti-freezing preparations and prepared de-icing fluids. || 10 || B || 10 || 10 || 5 || 0 || 0 
 38.21 || 3821.00.00.00 || Prepared culture media for the development or maintenance of micro-organisms (including viruses and the like) or of plant, human or animal cells. || 0 || A || 0 || 0 || 0 || 0 || 0 
 38.22 || 3822.00.00.00 || Diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents whether or not on a backing, other than those of heading 30.02 or 30.06; certified reference materials. || 0 || A || 0 || 0 || 0 || 0 || 0 
 38.23 ||   || Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Industrial monocarboxylic fatty acids; acid oils from refining: ||   ||   ||   ||   ||   ||   ||   
   || 3823.11.00.00 || -- Stearic acid || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 3823.12.00.00 || -- Oleic acid || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 3823.13.00.00 || -- Tall oil fatty acids || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 3823.19.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 3823.70.00.00 || - Industrial fatty alcohols || 5 || A || 5 || 0 || 0 || 0 || 0 
 38.24 ||   || Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included. ||   ||   ||   ||   ||   ||   ||   
   || 3824.10.00.00 || - Prepared binders for foundry moulds or cores || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 3824.30.00.00 || - Non-agglomerated metal carbides mixed together or with metallic binders || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 3824.40.00.00 || - Prepared additives for cements, mortars or concretes || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 3824.50.00.00 || - Non-refractory mortars and concretes || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 3824.60.00.00 || - Sorbitol other than that of subheading 2905.44 || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || - Mixtures containing halogenated derivatives of methane, ethane or propane: ||   ||   ||   ||   ||   ||   ||   
   || 3824.71.00.00 || -- Containing chlorofluorocarbons (CFCs), whether or not containing hydrochlorofluorocarbons (HCFCs), perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs) || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 3824.72.00.00 || -- Containing bromochlorodifluoromethane, bromotrifluoromethane or dibromotetrafluoroethanes || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 3824.73.00.00 || -- Containing hydrobromofluorocarbons (HBFCs) || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 3824.74.00.00 || -- Containing hydrochlorofluorocarbons (HCFCs), whether or not containing perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs), but not containing chlorofluorocarbons (CFCs) || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 3824.75.00.00 || -- Containing carbon tetrachloride || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 3824.76.00.00 || -- Containing 1,1,1-trichloroethane (methyl chloroform) || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 3824.77.00.00 || -- Containing bromomethane (methyl bromide) or bromochloromethane || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 3824.78.00.00 || -- Containing perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs), but not containing chlorofluorocarbons (CFCs) or hydrochlorofluorocarbons (HCFCs) || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 3824.79.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || - Mixtures and preparations containing oxirane (ethylene oxide), polybrominated biphenyls (PBBs), polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or tris(2,3-dibromopropyl) phosphate: ||   ||   ||   ||   ||   ||   ||   
   || 3824.81.00.00 || -- Containing oxirane (ethylene oxide) || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 3824.82.00.00 || -- Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs) || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 3824.83.00.00 || -- Containing tris(2,3-dibromopropyl) phosphate || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 3824.90.10.00 || -- Ion-exchangers || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 3824.90.20.00 || -- Ink removers and stencil correctors || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || -- Other: ||   ||   ||   ||   ||   ||   ||   
   || 3824.90.91.00 || --- Containing carbon tetrachloride, bromochloromethane or 1,1,1-trichloroethane (methyl chloroform) || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 3824.90.92.00 || --- Containing bromomethane (methyl bromide) || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 3824.90.93.00 || --- Containing methane, ethane or propane hydrobromofluorocarbons (HBFCs) || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 3824.90.94.00 || --- Containing methane, ethane or propane hydrochlorofluorocarbons (HCFCs) || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 3824.90.95.00 || --- Fluid and non-fluid correctors || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 3824.90.99.00 || --- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
 38.25 ||   || Residual products of the chemical or allied industries, not elsewhere specified or included; municipal waste; sewage sludge; other wastes specified in Note 6 to this Chapter. ||   ||   ||   ||   ||   ||   ||   
   || 3825.10.00.00 || - Municipal waste || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 3825.20.00.00 || - Sewage sludge || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 3825.30.00.00 || - Clinical waste || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || - Waste organic solvents: ||   ||   ||   ||   ||   ||   ||   
   || 3825.41.00.00 || -- Halogenated || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 3825.49.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 3825.50.00.00 || - Wastes of metal pickling liquors, hydraulic fluids, brake fluids and anti-freeze fluids || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || - Other wastes from chemical or allied industries: ||   ||   ||   ||   ||   ||   ||   
   || 3825.61.00.00 || -- Mainly containing organic constituents || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 3825.69.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 3825.90.00.00 || - Other || 10 || B || 10 || 10 || 5 || 0 || 0 
 38.26 || 3826.00.00.00 || Biodiesel and mixtures thereof, not containing or containing less than 70 % by weight of petroleum oils or oils obtained from bituminous minerals. || 10 || B || 10 || 10 || 5 || 0 || 0 
 39.01 ||   || Polymers of ethylene, in primary forms. ||   ||   ||   ||   ||   ||   ||   
   || 3901.10.00.00 || - Polyethylene having a specific gravity of less than 0,94 || 5 || B || 5 || 5 || 0 || 0 || 0 
   || 3901.20.00.00 || - Polyethylene having a specific gravity of 0,94 or more || 5 || B || 5 || 5 || 0 || 0 || 0 
   || 3901.30.00.00 || - Ethylene-vinyl acetate copolymers || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 3901.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 39.02 ||   || Polymers of propylene or of other olefins, in primary forms. ||   ||   ||   ||   ||   ||   ||   
   || 3902.10.00.00 || - Polypropylene || 5 || B || 5 || 5 || 0 || 0 || 0 
   || 3902.20.00.00 || - Polyisobutylene || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 3902.30.00.00 || - Propylene copolymers || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 3902.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 39.03 ||   || Polymers of styrene, in primary forms. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Polystyrene: ||   ||   ||   ||   ||   ||   ||   
   || 3903.11.00.00 || -- Expansible || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 3903.19.00.00 || -- Other || 5 || C || 5 || 5 || 0 || 0 || 0 
   || 3903.20.00.00 || - Styrene-acrylonitrile (SAN) copolymers || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 3903.30.00.00 || - Acrylonitrile-butadiene-styrene (ABS) copolymers || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 3903.90.00.00 || - Other || 5 || C || 5 || 5 || 0 || 0 || 0 
 39.04 ||   || Polymers of vinyl chloride or of other halogenated olefins, in primary forms. ||   ||   ||   ||   ||   ||   ||   
   || 3904.10.00.00 || - Poly(vinyl chloride), not mixed with any other substances || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Other poly(vinyl chloride): ||   ||   ||   ||   ||   ||   ||   
   || 3904.21.00.00 || -- Non-plasticised || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 3904.22.00.00 || -- Plasticised || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 3904.30.00.00 || - Vinyl chloride-vinyl acetate copolymers || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 3904.40.00.00 || - Other vinyl chloride copolymers || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 3904.50.00.00 || - Vinylidene chloride polymers || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Fluoro-polymers: ||   ||   ||   ||   ||   ||   ||   
   || 3904.61.00.00 || -- Polytetrafluoroethylene || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 3904.69.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 3904.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 39.05 ||   || Polymers of vinyl acetate or of other vinyl esters, in primary forms; other vinyl polymers in primary forms. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Poly(vinyl acetate): ||   ||   ||   ||   ||   ||   ||   
   || 3905.12.00.00 || -- In aqueous dispersion || 5 || C || 5 || 5 || 0 || 0 || 0 
   || 3905.19.00.00 || -- Other || 5 || C || 5 || 5 || 0 || 0 || 0 
   ||   || - Vinyl acetate copolymers: ||   ||   ||   ||   ||   ||   ||   
   || 3905.21.00.00 || -- In aqueous dispersion || 5 || C || 5 || 5 || 0 || 0 || 0 
   || 3905.29.00.00 || -- Other || 5 || C || 5 || 5 || 0 || 0 || 0 
   || 3905.30.00.00 || - Poly(vinyl alcohol), whether or not containing unhydrolysed acetate groups || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 3905.91.00.00 || -- Copolymers || 5 || C || 5 || 5 || 0 || 0 || 0 
   || 3905.99.00.00 || -- Other || 5 || C || 5 || 5 || 0 || 0 || 0 
 39.06 ||   || Acrylic polymers in primary forms. ||   ||   ||   ||   ||   ||   ||   
   || 3906.10.00.00 || - Poly(methyl methacrylate) || 5 || C || 5 || 5 || 0 || 0 || 0 
   || 3906.90.00.00 || - Other || 5 || C || 5 || 5 || 0 || 0 || 0 
 39.07 ||   || Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms. ||   ||   ||   ||   ||   ||   ||   
   || 3907.10.00.00 || - Polyacetals || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 3907.20.00.00 || - Other polyethers || 5 || C || 5 || 5 || 0 || 0 || 0 
   || 3907.30.00.00 || - Epoxide resins || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 3907.40.00.00 || - Polycarbonates || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 3907.50.00.00 || - Alkyd resins || 5 || C || 5 || 5 || 0 || 0 || 0 
   || 3907.60.00.00 || - Poly(ethylene terephthalate) || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 3907.70.00.00 || - Poly(lactic acid) || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Other polyesters: ||   ||   ||   ||   ||   ||   ||   
   || 3907.91.00.00 || -- Unsaturated || 5 || C || 5 || 5 || 0 || 0 || 0 
   || 3907.99.00.00 || -- Other || 5 || C || 5 || 5 || 0 || 0 || 0 
 39.08 ||   || Polyamides in primary forms. ||   ||   ||   ||   ||   ||   ||   
   || 3908.10.00.00 || - Polyamide-6, -11, -12, -6,6, -6,9, -6,10 or -6,12 || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 3908.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 39.09 ||   || Amino-resins, phenolic resins and polyurethanes, in primary forms. ||   ||   ||   ||   ||   ||   ||   
   || 3909.10.00.00 || - Urea resins; thiourea resins || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 3909.20.00.00 || - Melamine resins || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 3909.30.00.00 || - Other amino-resins || 5 || C || 5 || 5 || 0 || 0 || 0 
   || 3909.40.00.00 || - Phenolic resins || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 3909.50.00.00 || - Polyurethanes || 5 || A || 5 || 0 || 0 || 0 || 0 
 39.10 || 3910.00.00.00 || Silicones in primary forms. || 5 || A || 5 || 0 || 0 || 0 || 0 
 39.11 ||   || Petroleum resins, coumarone-indene resins, polyterpenes, polysulphides, polysulphones and other products specified in Note 3 to this Chapter, not elsewhere specified or included, in primary forms. ||   ||   ||   ||   ||   ||   ||   
   || 3911.10.00.00 || - Petroleum resins, coumarone, indene or coumarone-indene resins and polyterpenes || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 3911.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 39.12 ||   || Cellulose and its chemical derivatives, not elsewhere specified or included, in primary forms. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Cellulose acetates: ||   ||   ||   ||   ||   ||   ||   
   || 3912.11.00.00 || -- Non-plasticised || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 3912.12.00.00 || -- Plasticised || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 3912.20.00.00 || - Cellulose nitrates (including collodions) || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Cellulose ethers: ||   ||   ||   ||   ||   ||   ||   
   || 3912.31.00.00 || -- Carboxymethylcellulose and its salts || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 3912.39.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 3912.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 39.13 ||   || Natural polymers (for example, alginic acid) and modified natural polymers (for example, hardened proteins, chemical derivatives of natural rubber), not elsewhere specified or included, in primary forms. ||   ||   ||   ||   ||   ||   ||   
   || 3913.10.00.00 || - Alginic acid, its salts and esters || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 3913.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 39.14 || 3914.00.00.00 || Ion-exchangers based on polymers of headings 39.01 to 39.13, in primary forms. || 5 || A || 5 || 0 || 0 || 0 || 0 
ANNEX C
(PART 5)
 Heading HS2012 || Tariff and Statistical Nomenclature || Commodity description || Base Rate || Groups || T || 01/01/T+5 || 01/01/T+10 || 01/01/T+15 || 01/01/T+20 
 39.15 ||   || Waste, parings and scrap, of plastics. ||   ||   ||   ||   ||   ||   ||   
   || 3915.10.00.00 || - Of polymers of ethylene || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 3915.20.00.00 || - Of polymers of styrene || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 3915.30.00.00 || - Of polymers of vinyl chloride || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 3915.90.00.00 || - Of other plastics || 5 || A || 5 || 0 || 0 || 0 || 0 
 39.16 ||   || Monofilament of which any cross-sectional dimension exceeds 1 mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastics. ||   ||   ||   ||   ||   ||   ||   
   || 3916.10.00.00 || - Of polymers of ethylene || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 3916.20.00.00 || - Of polymers of vinyl chloride || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 3916.90.00.00 || - Of other plastics || 5 || A || 5 || 0 || 0 || 0 || 0 
 39.17 ||   || Tubes, pipes and hoses, and fittings therefor (for example, joints, elbows, flanges), of plastics. ||   ||   ||   ||   ||   ||   ||   
   || 3917.10.00.00 || - Artificial guts (sausage casings) of hardened protein or of cellulosic materials || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || - Tubes, pipes and hoses, rigid: ||   ||   ||   ||   ||   ||   ||   
   ||   || -- Of polymers of ethylene: ||   ||   ||   ||   ||   ||   ||   
   || 3917.21.10.00 || --- For water supply || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 3917.21.90.00 || --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || -- Of polymers of propylene: ||   ||   ||   ||   ||   ||   ||   
   || 3917.22.10.00 || --- For water supply || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 3917.22.90.00 || --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || -- Of polymers of vinyl chloride: ||   ||   ||   ||   ||   ||   ||   
   || 3917.23.10.00 || --- For water supply || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 3917.23.90.00 || --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || -- Of other plastics: ||   ||   ||   ||   ||   ||   ||   
   || 3917.29.10.00 || --- For water supply || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 3917.29.90.00 || --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Other tubes, pipes and hoses: ||   ||   ||   ||   ||   ||   ||   
   || 3917.31.00.00 || -- Flexible tubes, pipes and hoses, having a minimum burst pressure of 27,6 MPa || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 3917.32.00.00 || -- Other, not reinforced or otherwise combined with other materials, without fittings || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 3917.33.00.00 || -- Other, not reinforced or otherwise combined with other materials, with fittings || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || -- Other: ||   ||   ||   ||   ||   ||   ||   
   || 3917.39.10.00 || --- Guts of other plastic material || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 3917.39.90.00 || --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Fittings: ||   ||   ||   ||   ||   ||   ||   
   || 3917.40.10.00 || -- For water supply || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 3917.40.90.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 39.18 ||   || Floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles; wall or ceiling coverings of plastics, as defined in note 9 to this Chapter. ||   ||   ||   ||   ||   ||   ||   
   || 3918.10.00.00 || - Of polymers of vinyl chloride || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 3918.90.00.00 || - Of other plastics || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 39.19 ||   || Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls. ||   ||   ||   ||   ||   ||   ||   
   || 3919.10.00.00 || - In rolls of a width not exceeding 20 cm || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 3919.90.00.00 || - Other || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 39.20 ||   || Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Of polymers of ethylene: ||   ||   ||   ||   ||   ||   ||   
   || 3920.10.10.00 || -- Not printed || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 3920.10.20.00 || -- Printed || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Of polymers of propylene: ||   ||   ||   ||   ||   ||   ||   
   || 3920.20.10.00 || -- Not printed || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 3920.20.20.00 || -- Printed || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Of polymers of styrene: ||   ||   ||   ||   ||   ||   ||   
   || 3920.30.10.00 || -- Not printed || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 3920.30.20.00 || -- Printed || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Of polymers of vinyl chloride: ||   ||   ||   ||   ||   ||   ||   
   || 3920.43.00.00 || -- Containing by weight not less than 6 % of plasticisers || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 3920.49.00.00 || -- Other || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Of acrylic polymers: ||   ||   ||   ||   ||   ||   ||   
   || 3920.51.00.00 || -- Of poly(methyl methacrylate) || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 3920.59.00.00 || -- Other || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Of polycarbonates, alkyd resins, polyallyl esters or other polyesters: ||   ||   ||   ||   ||   ||   ||   
   || 3920.61.00.00 || -- Of polycarbonates || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 3920.62.00.00 || -- Of poly(ethylene terephthalate) || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 3920.63.00.00 || -- Of unsaturated polyesters || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 3920.69.00.00 || -- Of other polyesters || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Of cellulose or its chemical derivatives: ||   ||   ||   ||   ||   ||   ||   
   || 3920.71.00.00 || -- Of regenerated cellulose || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 3920.73.00.00 || -- Of cellulose acetate || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 3920.79.00.00 || -- Of other cellulose derivatives || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Of other plastics: ||   ||   ||   ||   ||   ||   ||   
   || 3920.91.00.00 || -- Of poly(vinyl butyral) || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 3920.92.00.00 || -- Of polyamides || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 3920.93.00.00 || -- Of amino-resins || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 3920.94.00.00 || -- Of phenolic resins || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 3920.99.00.00 || -- Of other plastics || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 39.21 ||   || Other plates, sheets, film, foil and strip, of plastics. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Cellular: ||   ||   ||   ||   ||   ||   ||   
   || 3921.11.00.00 || -- Of polymers of styrene || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 3921.12.00.00 || -- Of polymers of vinyl chloride || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 3921.13.00.00 || -- Of polyurethanes || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 3921.14.00.00 || -- Of regenerated cellulose || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 3921.19.00.00 || -- Of other plastics || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 3921.90.10.00 || -- Not printed || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 3921.90.20.00 || -- Printed || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 39.22 ||   || Baths, shower-baths, sinks, washbasins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics. ||   ||   ||   ||   ||   ||   ||   
   || 3922.10.00.00 || - Baths, shower-baths, sinks and washbasins || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 3922.20.00.00 || - Lavatory seats and covers || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 3922.90.00.00 || - Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 39.23 ||   || Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics. ||   ||   ||   ||   ||   ||   ||   
   || 3923.10.00.00 || - Boxes, cases, crates and similar articles || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Sacks and bags (including cones): ||   ||   ||   ||   ||   ||   ||   
   || 3923.21.00.00 || -- Of polymers of ethylene || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 3923.29.00.00 || -- Of other plastics || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Carboys, bottles, flasks and similar articles: ||   ||   ||   ||   ||   ||   ||   
   || 3923.30.10.00 || -- Preforms || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 3923.30.90.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Spools, cops, bobbins and similar supports: ||   ||   ||   ||   ||   ||   ||   
   || 3923.40.10.00 || -- Cassettes without magnetic tape || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 3923.40.90.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 3923.50.00.00 || - Stoppers, lids, caps and other closures || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 3923.90.00.00 || - Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 39.24 ||   || Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics. ||   ||   ||   ||   ||   ||   ||   
   || 3924.10.00.00 || - Tableware and kitchenware || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 3924.90.10.00 || -- Washbasins and buckets || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 3924.90.20.00 || -- Feeding bottles || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 3924.90.90.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 39.25 ||   || Builders' ware of plastics, not elsewhere specified or included. ||   ||   ||   ||   ||   ||   ||   
   || 3925.10.00.00 || - Reservoirs, tanks, vats and similar containers, of a capacity exceeding 300 litres || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 3925.20.00.00 || - Doors, windows and their frames and thresholds for doors || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 3925.30.00.00 || - Shutters, blinds (including Venetian blinds) and similar articles and parts thereof || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 3925.90.00.00 || - Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 39.26 ||   || Other articles of plastics and articles of other materials of headings 39.01 to 39.14. ||   ||   ||   ||   ||   ||   ||   
   || 3926.10.00.00 || - Office or school supplies || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 3926.20.00.00 || - Articles of apparel and clothing accessories (including gloves, mittens and mitts) || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 3926.30.00.00 || - Fittings for furniture, coachwork or the like || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 3926.40.00.00 || - Statuettes and other ornamental articles || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 3926.90.10.00 || -- Articles for fishing || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || -- Other: ||   ||   ||   ||   ||   ||   ||   
   || 3926.90.91.00 || --- Toothpicks || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 3926.90.99.00 || --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 40.01 ||   || Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip. ||   ||   ||   ||   ||   ||   ||   
   || 4001.10.00.00 || - Natural rubber latex, whether or not prevulcanised || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Natural rubber in other forms: ||   ||   ||   ||   ||   ||   ||   
   || 4001.21.00.00 || -- Smoked sheets || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 4001.22.00.00 || -- Technically specified natural rubber (TSNR) || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 4001.29.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 4001.30.00.00 || - Balata, gutta-percha, guayule, chicle and similar natural gums || 5 || A || 5 || 0 || 0 || 0 || 0 
 40.02 ||   || Synthetic rubber and factice derived from oils, in primary forms or in plates, sheets or strip; mixtures of any product of heading 40.01 with any product of this heading, in primary forms or in plates, sheets or strip. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Styrene-butadiene rubber (SBR); carboxylated styrene-butadiene rubber (XSBR): ||   ||   ||   ||   ||   ||   ||   
   || 4002.11.00.00 || -- Latex || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 4002.19.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 4002.20.00.00 || - Butadiene rubber (BR) || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Isobutene-isoprene (butyl) rubber (IIR); halo-isobutene rubber (CIIR or BIIR): ||   ||   ||   ||   ||   ||   ||   
   || 4002.31.00.00 || -- Isobutene-isoprene (butyl) rubber (IIR) || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 4002.39.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Chloroprene (chlorobutadiene) rubber (CR): ||   ||   ||   ||   ||   ||   ||   
   || 4002.41.00.00 || -- Latex || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 4002.49.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Acrylonitrile-butadiene rubber (NBR): ||   ||   ||   ||   ||   ||   ||   
   || 4002.51.00.00 || -- Latex || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 4002.59.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 4002.60.00.00 || - Isoprene rubber (IR) || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 4002.70.00.00 || - Ethylene-propylene-non-conjugated diene rubber (EPDM) || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 4002.80.00.00 || - Mixtures of any product of heading 40.01 with any product of this heading || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 4002.91.00.00 || -- Latex || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 4002.99.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 40.03 || 4003.00.00.00 || Reclaimed rubber in primary forms or in plates, sheets or strip. || 5 || A || 5 || 0 || 0 || 0 || 0 
 40.04 || 4004.00.00.00 || Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom. || 5 || A || 5 || 0 || 0 || 0 || 0 
 40.05 ||   || Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip. ||   ||   ||   ||   ||   ||   ||   
   || 4005.10.00.00 || - Compounded with carbon black or silica || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 4005.20.00.00 || - Solutions; dispersions other than those of subheading 4005.10 || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 4005.91.00.00 || -- Plates, sheets and strip || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 4005.99.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 40.06 ||   || Other forms (for example, rods, tubes and profile shapes) and articles (for example, discs and rings), of unvulcanised rubber. ||   ||   ||   ||   ||   ||   ||   
   || 4006.10.00.00 || - ‘Camel-back’ strips for retreading rubber tyres || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 4006.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 40.07 || 4007.00.00.00 || Vulcanised rubber thread and cord. || 5 || A || 5 || 0 || 0 || 0 || 0 
 40.08 ||   || Plates, sheets, strip, rods and profile shapes, of vulcanised rubber other than hard rubber. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Of cellular rubber: ||   ||   ||   ||   ||   ||   ||   
   ||   || -- Plates, sheets and strip: ||   ||   ||   ||   ||   ||   ||   
   || 4008.11.10.00 || --- Of the type used for making soles || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 4008.11.90.00 || --- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 4008.19.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || - Of non-cellular rubber: ||   ||   ||   ||   ||   ||   ||   
   ||   || -- Plates, sheets and strip: ||   ||   ||   ||   ||   ||   ||   
   || 4008.21.10.00 || --- Of the type used for making soles || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 4008.21.90.00 || --- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 4008.29.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
 40.09 ||   || Tubes, pipes and hoses, of vulcanised rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges). ||   ||   ||   ||   ||   ||   ||   
   ||   || - Not reinforced or otherwise combined with other materials: ||   ||   ||   ||   ||   ||   ||   
   || 4009.11.00.00 || -- Without fittings || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 4009.12.00.00 || -- With fittings || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Reinforced or otherwise combined only with metal: ||   ||   ||   ||   ||   ||   ||   
   || 4009.21.00.00 || -- Without fittings || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 4009.22.00.00 || -- With fittings || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Reinforced or otherwise combined only with textile materials: ||   ||   ||   ||   ||   ||   ||   
   || 4009.31.00.00 || -- Without fittings || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 4009.32.00.00 || -- With fittings || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Reinforced or otherwise combined with other materials: ||   ||   ||   ||   ||   ||   ||   
   || 4009.41.00.00 || -- Without fittings || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 4009.42.00.00 || -- With fittings || 20 || C || 20 || 20 || 10 || 5 || 0 
 40.10 ||   || Conveyor or transmission belts or belting, of vulcanised rubber. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Conveyor belts or belting: ||   ||   ||   ||   ||   ||   ||   
   || 4010.11.00.00 || -- Reinforced only with metal || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 4010.12.00.00 || -- Reinforced only with textile materials || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 4010.19.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || - Transmission belts or belting: ||   ||   ||   ||   ||   ||   ||   
   || 4010.31.00.00 || -- Endless transmission belts of trapezoidal cross-section (V-belts), V-ribbed, of an outside circumference exceeding 60 cm but not exceeding 180 cm || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 4010.32.00.00 || -- Endless transmission belts of trapezoidal cross-section (V-belts), other than V-ribbed, of an outside circumference exceeding 60 cm but not exceeding 180 cm || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 4010.33.00.00 || -- Endless transmission belts of trapezoidal cross-section (V-belts), V-ribbed, of an outside circumference exceeding 180 cm but not exceeding 240 cm || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 4010.34.00.00 || -- Endless transmission belts of trapezoidal cross-section (V-belts), other than V-ribbed, of an outside circumference exceeding 180 cm but not exceeding 240 cm || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 4010.35.00.00 || -- Endless synchronous belts, of an outside circumference exceeding 60 cm but not exceeding 150 cm || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 4010.36.00.00 || -- Endless synchronous belts, of an outside circumference exceeding 150 cm but not exceeding 198 cm || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 4010.39.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
 40.11 ||   || New pneumatic tyres, of rubber. ||   ||   ||   ||   ||   ||   ||   
   || 4011.10.00.00 || - Of a kind used on motor cars (including station wagons and racing cars) || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 4011.20.00.00 || - Of a kind used on buses or lorries || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 4011.30.00.00 || - Of a kind used on aircraft || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 4011.40.00.00 || - Of a kind used on motorcycles || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 4011.50.00.00 || - Of a kind used on bicycles || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Other, having a 'herring-bone' or similar tread: ||   ||   ||   ||   ||   ||   ||   
   || 4011.61.00.00 || -- Of a kind used on agricultural or forestry vehicles and machines || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 4011.62.00.00 || -- Of a kind used on construction or industrial handling vehicles and machines and having a rim size not exceeding 61 cm || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 4011.63.00.00 || -- Of a kind used on construction or industrial handling vehicles and machines and having a rim size exceeding 61 cm || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 4011.69.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 4011.92.00.00 || -- Of a kind used on agricultural or forestry vehicles and machines || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 4011.93.00.00 || -- Of a kind used on construction or industrial handling vehicles and machines and having a rim size not exceeding 61 cm || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 4011.94.00.00 || -- Of a kind used on construction or industrial handling vehicles and machines and having a rim size exceeding 61 cm || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 4011.99.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
 40.12 ||   || Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Retreaded tyres: ||   ||   ||   ||   ||   ||   ||   
   || 4012.11.00.00 || -- Of a kind used on motor cars (including station wagons and racing cars) || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 4012.12.00.00 || -- Of a kind used on buses or lorries || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 4012.13.00.00 || -- Of a kind used on aircraft || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 4012.19.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Used pneumatic tyres: ||   ||   ||   ||   ||   ||   ||   
   || 4012.20.10.00 || -- For retreading manufacture || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 4012.20.90.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 4012.90.00.00 || - Other || 20 || C || 20 || 20 || 10 || 5 || 0 
 40.13 ||   || Inner tubes, of rubber. ||   ||   ||   ||   ||   ||   ||   
   || 4013.10.00.00 || - Of a kind used on motor cars (including station wagons and racing cars), buses or lorries || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 4013.20.00.00 || - Of a kind used on bicycles || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 4013.90.10.00 || -- Of the type used by motorcycles (with engine displacement not exceeding 50 cm3) || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 4013.90.90.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
 40.14 ||   || Hygienic or pharmaceutical articles (including teats), of vulcanised rubber other than hard rubber, with or without fittings of hard rubber. ||   ||   ||   ||   ||   ||   ||   
   || 4014.10.00.00 || - Sheath contraceptives || 0 || A || 0 || 0 || 0 || 0 || 0 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 4014.90.10.00 || -- Teats and similar articles || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 4014.90.20.00 || -- Bulbs for syringes and medicine droppers and similar articles || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 4014.90.90.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 40.15 ||   || Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanised rubber other than hard rubber. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Gloves, mittens and mitts: ||   ||   ||   ||   ||   ||   ||   
   || 4015.11.00.00 || -- Surgical || 0 || A || 0 || 0 || 0 || 0 || 0 
   || 4015.19.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 4015.90.00.00 || - Other || 20 || C || 20 || 20 || 10 || 5 || 0 
 40.16 ||   || Other articles of vulcanised rubber other than hard rubber. ||   ||   ||   ||   ||   ||   ||   
   || 4016.10.00.00 || - Of cellular rubber || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 4016.91.00.00 || -- Floor coverings and mats || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 4016.92.00.00 || -- Erasers || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 4016.93.00.00 || -- Gaskets, washers and other seals || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 4016.94.00.00 || -- Boat or dock fenders, whether or not inflatable || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || -- Other inflatable articles: ||   ||   ||   ||   ||   ||   ||   
   || 4016.95.10.00 || --- Of the type used for tyre manufacture || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 4016.95.90.00 || --- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 4016.99.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
 40.17 || 4017.00.00.00 || Hard rubber (for example, ebonite) in all forms, including waste and scrap; articles of hard rubber. || 20 || C || 20 || 20 || 10 || 5 || 0 
 41.01 ||   || Raw hides and skins of bovine (including buffalo) or equine animals (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split. ||   ||   ||   ||   ||   ||   ||   
   || 4101.20.00.00 || - Whole hides and skins, unsplit, of a weight per skin not exceeding 8 kg when simply dried, 10 kg when dry-salted, or 16 kg when fresh, wet-salted or otherwise preserved || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 4101.50.00.00 || - Whole hides and skins, of a weight exceeding 16 kg || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 4101.90.00.00 || - Other, including butts, bends and bellies || 5 || A || 5 || 0 || 0 || 0 || 0 
 41.02 ||   || Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not with wool on or split, other than those excluded by note 1(c) to this Chapter. ||   ||   ||   ||   ||   ||   ||   
   || 4102.10.00.00 || - With wool on || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Without wool on: ||   ||   ||   ||   ||   ||   ||   
   || 4102.21.00.00 || -- Pickled || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 4102.29.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 41.03 ||   || Other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split, other than those excluded by note 1(b) or 1(c) to this Chapter. ||   ||   ||   ||   ||   ||   ||   
   || 4103.20.00.00 || - Of reptiles || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 4103.30.00.00 || - Of swine || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 4103.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 41.04 ||   || Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared. ||   ||   ||   ||   ||   ||   ||   
   ||   || - In the wet state (including wet-blue): ||   ||   ||   ||   ||   ||   ||   
   || 4104.11.00.00 || -- Full grains, unsplit; grain splits || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 4104.19.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || - In the dry state (crust): ||   ||   ||   ||   ||   ||   ||   
   || 4104.41.00.00 || -- Full grains, unsplit; grain splits || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 4104.49.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
 41.05 ||   || Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared. ||   ||   ||   ||   ||   ||   ||   
   || 4105.10.00.00 || - In the wet state (including wet-blue) || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 4105.30.00.00 || - In the dry state (crust) || 10 || B || 10 || 10 || 5 || 0 || 0 
 41.06 ||   || Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split, but not further prepared. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Of goats or kids: ||   ||   ||   ||   ||   ||   ||   
   || 4106.21.00.00 || -- In the wet state (including wet-blue) || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 4106.22.00.00 || -- In the dry state (crust) || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || - Of swine: ||   ||   ||   ||   ||   ||   ||   
   || 4106.31.00.00 || -- In the wet state (including wet-blue) || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 4106.32.00.00 || -- In the dry state (crust) || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 4106.40.00.00 || - Of reptiles || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 4106.91.00.00 || -- In the wet state (including wet-blue) || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 4106.92.00.00 || -- In the dry state (crust) || 10 || B || 10 || 10 || 5 || 0 || 0 
 41.07 ||   || Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 41.14. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Whole hides and skins: ||   ||   ||   ||   ||   ||   ||   
   || 4107.11.00.00 || -- Full grains, unsplit || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 4107.12.00.00 || -- Grain splits || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 4107.19.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || - Other, including sides: ||   ||   ||   ||   ||   ||   ||   
   || 4107.91.00.00 || -- Full grains, unsplit || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 4107.92.00.00 || -- Grain splits || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 4107.99.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
 41.12 || 4112.00.00.00 || Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 41.14. || 10 || B || 10 || 10 || 5 || 0 || 0 
 41.13 ||   || Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 41.14. ||   ||   ||   ||   ||   ||   ||   
   || 4113.10.00.00 || - Of goats or kids || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 4113.20.00.00 || - Of swine || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 4113.30.00.00 || - Of reptiles || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 4113.90.00.00 || - Other || 10 || B || 10 || 10 || 5 || 0 || 0 
 41.14 ||   || Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather. ||   ||   ||   ||   ||   ||   ||   
   || 4114.10.00.00 || - Chamois (including combination chamois) leather || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 4114.20.00.00 || - Patent leather and patent laminated leather; metallised leather || 10 || B || 10 || 10 || 5 || 0 || 0 
 41.15 ||   || Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour. ||   ||   ||   ||   ||   ||   ||   
   || 4115.10.00.00 || - Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 4115.20.00.00 || Parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour || 10 || B || 10 || 10 || 5 || 0 || 0 
 42.01 || 4201.00.00.00 || Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle-cloths, saddlebags, dog coats and the like), of any material. || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 42.02 ||   || Trunks, suitcases, vanity cases, executive-cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling-bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping-bags, wallets, purses, map-cases, cigarette-cases, tobacco-pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder boxes, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Trunks, suit cases, vanity cases, executive cases, brief cases, school satchels and similar containers: ||   ||   ||   ||   ||   ||   ||   
   ||   || -- With outer surface of leather or of composition leather ||   ||   ||   ||   ||   ||   ||   
   || 4202.11.10.00 || --- Presented completely knocked down (CKD) or unassembled for the assembly industry || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 4202.11.90.00 || --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || -- With outer surface of plastics or of textile materials ||   ||   ||   ||   ||   ||   ||   
   || 4202.12.10.00 || --- Presented completely knocked down (CKD) or unassembled for the assembly industry || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 4202.12.90.00 || --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || -- Other ||   ||   ||   ||   ||   ||   ||   
   ||   || --- Of paperboard: ||   ||   ||   ||   ||   ||   ||   
   || 4202.19.11.00 || ---- Presented completely knocked down (CKD) or unassembled for the assembly industry || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 4202.19.19.00 || ---- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || --- Of base metal: ||   ||   ||   ||   ||   ||   ||   
   || 4202.19.21.00 || ---- Presented completely knocked down (CKD) or unassembled for the assembly industry || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 4202.19.29.00 || ---- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || --- Other: ||   ||   ||   ||   ||   ||   ||   
   || 4202.19.91.00 || ---- Presented completely knocked down (CKD) or unassembled for the assembly industry || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 4202.19.99.00 || ---- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Handbags, whether or not with shoulder strap, including those without handle: ||   ||   ||   ||   ||   ||   ||   
   ||   || -- With outer surface of leather or of composition leather ||   ||   ||   ||   ||   ||   ||   
   || 4202.21.10.00 || --- Presented completely knocked down (CKD) or unassembled for the assembly industry || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 4202.21.90.00 || --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || -- With outer surface of plastic sheeting or of textile materials ||   ||   ||   ||   ||   ||   ||   
   || 4202.22.10.00 || --- Presented completely knocked down (CKD) or unassembled for the assembly industry || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 4202.22.90.00 || --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || -- Other ||   ||   ||   ||   ||   ||   ||   
   || 4202.29.10.00 || --- Presented completely knocked down (CKD) or unassembled for the assembly industry || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 4202.29.90.00 || --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Articles of a kind normally carried in the pocket or in the handbag: ||   ||   ||   ||   ||   ||   ||   
   || 4202.31.00.00 || -- With outer surface of leather or of composition leather || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 4202.32.00.00 || -- With outer surface of plastic sheeting or of textile materials || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 4202.39.00.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   ||   || -- With outer surface of leather or of composition leather ||   ||   ||   ||   ||   ||   ||   
   || 4202.91.10.00 || --- Presented completely knocked down (CKD) or unassembled for the assembly industry || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 4202.91.90.00 || --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || -- With outer surface of plastic sheeting or of textile materials ||   ||   ||   ||   ||   ||   ||   
   || 4202.92.10.00 || --- Presented completely knocked down (CKD) or unassembled for the assembly industry || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 4202.92.90.00 || --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || -- Other ||   ||   ||   ||   ||   ||   ||   
   || 4202.99.10.00 || --- Presented completely knocked down (CKD) or unassembled for the assembly industry || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 4202.99.90.00 || --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 42.03 ||   || Articles of apparel and clothing accessories, of leather or of composition leather. ||   ||   ||   ||   ||   ||   ||   
   || 4203.10.00.00 || - Articles of apparel || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Gloves, mittens and mitts: ||   ||   ||   ||   ||   ||   ||   
   || 4203.21.00.00 || -- Specially designed for use in sports || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 4203.29.00.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 4203.30.00.00 || - Belts and bandoliers || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 4203.40.00.00 || - Other clothing accessories || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 42.05 || 4205.00.00.00 || Other articles of leather or of composition leather. || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 42.06 || 4206.00.00.00 || Articles of gut (other than silkworm gut) of goldbeater’s skin, of bladders or of tendons. || 10 || B || 10 || 10 || 5 || 0 || 0 
 43.01 ||   || Raw furskins (including heads, tails, paws and other pieces or cuttings, suitable for furriers' use), other than raw hides and skins of heading 41.01, 41.02 or 41.03. ||   ||   ||   ||   ||   ||   ||   
   || 4301.10.00.00 || - Of mink, whole, with or without head, tail or paws || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 4301.30.00.00 || - Of lamb, the following: Astrakhan, Broadtail, Caracul, Persian and similar lamb, Indian, Chinese, Mongolian or Tibetan lamb, whole, with or without head, tail or paws || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 4301.60.00.00 || - Of fox, whole, with or without head, tail or paws || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 4301.80.00.00 || - Other furskins, whole, with or without head, tail or paws || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 4301.90.00.00 || - Heads, tails, paws and other pieces or cuttings, suitable for furriers' use || 5 || A || 5 || 0 || 0 || 0 || 0 
 43.02 ||   || Tanned or dressed furskins (including heads, tails, paws and other pieces or cuttings), unassembled, or assembled (without the addition of other materials) other than those of heading 43.03. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Whole skins, with or without head, tail or paws, not assembled: ||   ||   ||   ||   ||   ||   ||   
   || 4302.11.00.00 || -- Of mink || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 4302.19.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 4302.20.00.00 || - Heads, tails, paws and other pieces or cuttings, not assembled || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 4302.30.00.00 || - Whole skins and pieces or cuttings thereof, assembled || 10 || B || 10 || 10 || 5 || 0 || 0 
 43.03 ||   || Articles of apparel, clothing accessories and other articles of furskin. ||   ||   ||   ||   ||   ||   ||   
   || 4303.10.00.00 || - Articles of apparel and clothing accessories || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 4303.90.00.00 || - Other || 10 || B || 10 || 10 || 5 || 0 || 0 
 43.04 || 4304.00.00.00 || Artificial fur and articles thereof. || 20 || C || 20 || 20 || 10 || 5 || 0 
 44.01 ||   || Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms; wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms. ||   ||   ||   ||   ||   ||   ||   
   || 4401.10.00.00 || - Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Wood in chips or particles: ||   ||   ||   ||   ||   ||   ||   
   || 4401.21.00.00 || -- Coniferous || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 4401.22.00.00 || -- Non-coniferous || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms: ||   ||   ||   ||   ||   ||   ||   
   || 4401.31.00.00 || -- Wood pellets || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 4401.39.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 44.02 ||   || Wood charcoal (including shell or nut charcoal), whether or not agglomerated. ||   ||   ||   ||   ||   ||   ||   
   || 4402.10.00.00 || - Of bamboo || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 4402.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 44.03 ||   || Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared. ||   ||   ||   ||   ||   ||   ||   
   || 4403.10.00.00 || - Treated with paint, stains, creosote or other preservatives || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 4403.20.00.00 || - Other, coniferous || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Other, of tropical wood specified in subheading note 2 to this Chapter: ||   ||   ||   ||   ||   ||   ||   
   || 4403.41.00.00 || -- Dark red meranti, light red meranti and meranti bakau || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 4403.49.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 4403.91.00.00 || -- Of oak (Quercus spp.) || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 4403.92.00.00 || -- Of beech (Fagus spp.) || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 4403.99.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 44.04 ||   || Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walking-sticks, umbrellas, tool handles or the like; chipwood and the like. ||   ||   ||   ||   ||   ||   ||   
   || 4404.10.00.00 || - Coniferous || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 4404.20.00.00 || - Non-coniferous || 5 || A || 5 || 0 || 0 || 0 || 0 
 44.05 || 4405.00.00.00 || Wood wool; wood flour. || 5 || A || 5 || 0 || 0 || 0 || 0 
 44.06 ||   || Railway or tramway sleepers (cross-ties) of wood. ||   ||   ||   ||   ||   ||   ||   
   || 4406.10.00.00 || - Not impregnated || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 4406.90.00.00 || - Other || 10 || B || 10 || 10 || 5 || 0 || 0 
 44.07 ||   || Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm. ||   ||   ||   ||   ||   ||   ||   
   || 4407.10.00.00 || - Coniferous || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || - Of tropical wood specified in subheading note 2 to this Chapter: ||   ||   ||   ||   ||   ||   ||   
   || 4407.21.00.00 || -- Mahogany (Swietenia spp.) || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 4407.22.00.00 || -- Virola, imbuia and balsa || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 4407.25.00.00 || -- Dark red meranti, light red meranti and meranti bakau || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 4407.26.00.00 || -- White lauan, white meranti, white seraya, yellow meranti and alan || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 4407.27.00.00 || -- Sapelli || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 4407.28.00.00 || -- Iroko || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 4407.29.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 4407.91.00.00 || -- Of oak (Quercus spp.) || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 4407.92.00.00 || -- Of beech (Fagus spp.) || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 4407.93.00.00 || -- Of maple (Acer spp.) || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 4407.94.00.00 || -- Of cherry (Prunus spp.) || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 4407.95.00.00 || -- Of ash(Fraxinus spp.) || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 4407.99.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
 44.08 ||   || Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm. ||   ||   ||   ||   ||   ||   ||   
   || 4408.10.00.00 || - Coniferous || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || - Of tropical wood specified in subheading note 2 to this Chapter: ||   ||   ||   ||   ||   ||   ||   
   || 4408.31.00.00 || -- Dark red meranti, light red meranti and meranti bakau || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 4408.39.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 4408.90.00.00 || - Other || 10 || B || 10 || 10 || 5 || 0 || 0 
 44.09 ||   || Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, V-jointed, beaded, moulded, rounded or the like) along any of its edges, ends or faces, whether or not planed, sanded or end-jointed. ||   ||   ||   ||   ||   ||   ||   
   || 4409.10.00.00 || - Coniferous || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || - Non-coniferous: ||   ||   ||   ||   ||   ||   ||   
   || 4409.21.00.00 || -- Of bamboo || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 4409.29.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
 44.10 ||   || Particle board, oriented strand board (OSB) and similar board (for example, waferboard) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Of wood: ||   ||   ||   ||   ||   ||   ||   
   || 4410.11.00.00 || -- Particle board || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 4410.12.00.00 || -- Oriented strand board (OSB) || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 4410.19.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 4410.90.00.00 || - Other || 10 || B || 10 || 10 || 5 || 0 || 0 
 44.11 ||   || Fibreboard of wood or other ligneous materials, whether or not bonded with resins or other organic substances. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Medium density fibreboard (MDF): ||   ||   ||   ||   ||   ||   ||   
   || 4411.12.00.00 || -- Of a thickness not exceeding 5 mm || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 4411.13.00.00 || -- Of a thickness exceeding 5 mm but not exceeding 9 mm || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 4411.14.00.00 || -- Of a thickness exceeding 9 mm || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 4411.92.00.00 || -- Of a density exceeding 0,8 g/cm³ || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 4411.93.00.00 || -- Of a density exceeding 0,5 g/cm³ but not exceeding 0,8 g/cm³ || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 4411.94.00.00 || -- Of a density not exceeding 0,5 g/cm³ || 10 || B || 10 || 10 || 5 || 0 || 0 
 44.12 ||   || Plywood, veneered panels and similar laminated wood. ||   ||   ||   ||   ||   ||   ||   
   || 4412.10.00.00 || - Of bamboo || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Other plywood consisting solely of sheets of wood (other than bamboo), each ply not exceeding 6 mm thickness: ||   ||   ||   ||   ||   ||   ||   
   || 4412.31.00.00 || -- With at least one outer ply of tropical wood specified in subheading note 2 to this Chapter || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 4412.32.00.00 || -- Other, with at least one outer ply of non-coniferous wood || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 4412.39.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 4412.94.00.00 || -- Blockboard, laminboard and battenboard || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 4412.99.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
 44.13 || 4413.00.00.00 || Densified wood, in blocks, plates, strips or profile shapes. || 10 || B || 10 || 10 || 5 || 0 || 0 
 44.14 || 4414.00.00.00 || Wooden frames for paintings, photographs, mirrors or similar objects. || 10 || B || 10 || 10 || 5 || 0 || 0 
 44.15 ||   || Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums of wood; pallets, box pallets and other load boards, of wood; pallet collars of wood. ||   ||   ||   ||   ||   ||   ||   
   || 4415.10.00.00 || - Cases, boxes, crates, drums and similar packings; cable-drums || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 4415.20.00.00 || - Pallets, box pallets and other load boards; pallet collars || 10 || B || 10 || 10 || 5 || 0 || 0 
 44.16 || 4416.00.00.00 || Casks, barrels, vats, tubs and other coopers' products and parts thereof, of wood, including staves. || 10 || B || 10 || 10 || 5 || 0 || 0 
 44.17 || 4417.00.00.00 || Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood. || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 44.18 ||   || Builders' joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes. ||   ||   ||   ||   ||   ||   ||   
   || 4418.10.00.00 || - Windows, French windows and their frames || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 4418.20.00.00 || - Doors and their frames and thresholds || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 4418.40.00.00 || - Shuttering for concrete constructional work || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 4418.50.00.00 || - Shingles and shakes || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 4418.60.00.00 || - Posts and beams || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Assembled flooring panels: ||   ||   ||   ||   ||   ||   ||   
   || 4418.71.00.00 || -- For mosaic floors || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 4418.72.00.00 || -- Other, multilayer || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 4418.79.00.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 4418.90.00.00 || - Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 44.19 || 4419.00.00.00 || Tableware and kitchenware, of wood. || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 44.20 ||   || Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling in Chapter 94. ||   ||   ||   ||   ||   ||   ||   
   || 4420.10.00.00 || - Statuettes and other ornaments, of wood || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 4420.90.00.00 || - Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 44.21 ||   || Other articles of wood. ||   ||   ||   ||   ||   ||   ||   
   || 4421.10.00.00 || - Clothes hangers || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 4421.90.10.00 || -- Match splints || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || -- Other: ||   ||   ||   ||   ||   ||   ||   
   || 4421.90.91.00 || --- Toothpicks || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 4421.90.99.00 || --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 45.01 ||   || Natural cork, raw or simply prepared; waste cork; crushed, granulated or ground cork. ||   ||   ||   ||   ||   ||   ||   
   || 4501.10.00.00 || - Natural cork, raw or simply prepared || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 4501.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 45.02 || 4502.00.00.00 || Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip (including sharp-edged blanks for corks or stoppers). || 5 || A || 5 || 0 || 0 || 0 || 0 
 45.03 ||   || Articles of natural cork. ||   ||   ||   ||   ||   ||   ||   
   || 4503.10.00.00 || - Corks and stoppers || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 4503.90.10.00 || -- Floats for fishing nets || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 4503.90.90.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
 45.04 ||   || Agglomerated cork (with or without a binding substance) and articles of agglomerated cork. ||   ||   ||   ||   ||   ||   ||   
   || 4504.10.00.00 || - Blocks, plates, sheets and strip; tiles of any shape; solid cylinders, including discs || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 4504.90.00.00 || - Other || 20 || C || 20 || 20 || 10 || 5 || 0 
 46.01 ||   || Plaits and similar products of plaiting materials, whether or not assembled into strips; plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles (for example, mats, matting, screens). ||   ||   ||   ||   ||   ||   ||   
   ||   || - Mats, matting and screens of vegetable materials: ||   ||   ||   ||   ||   ||   ||   
   || 4601.21.00.00 || -- Of bamboo || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 4601.22.00.00 || -- Of rattan || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 4601.29.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 4601.92.00.00 || -- Of bamboo || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 4601.93.00.00 || -- Of rattan || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 4601.94.00.00 || -- Of other vegetable materials || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || -- Other: ||   ||   ||   ||   ||   ||   ||   
   || 4601.99.10.00 || --- Mats, matting and screens || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 4601.99.90.00 || --- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
 46.02 ||   || Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from goods of heading 46.01; articles of loofah. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Of vegetable materials: ||   ||   ||   ||   ||   ||   ||   
   || 4602.11.00.00 || -- Of bamboo || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 4602.12.00.00 || -- Of rattan || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 4602.19.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 4602.90.00.00 || - Other || 20 || C || 20 || 20 || 10 || 5 || 0 
 47.01 || 4701.00.00.00 || Mechanical wood pulp. || 5 || A || 5 || 0 || 0 || 0 || 0 
 47.02 || 4702.00.00.00 || Chemical wood pulp, dissolving grades. || 5 || A || 5 || 0 || 0 || 0 || 0 
 47.03 ||   || Chemical wood pulp, soda or sulphate, other than dissolving grades. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Unbleached: ||   ||   ||   ||   ||   ||   ||   
   || 4703.11.00.00 || -- Coniferous || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 4703.19.00.00 || -- Non-coniferous || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Semi-bleached or bleached: ||   ||   ||   ||   ||   ||   ||   
   || 4703.21.00.00 || -- Coniferous || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 4703.29.00.00 || -- Non-coniferous || 5 || A || 5 || 0 || 0 || 0 || 0 
 47.04 ||   || Chemical wood pulp, sulphite, other than dissolving grades. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Unbleached: ||   ||   ||   ||   ||   ||   ||   
   || 4704.11.00.00 || -- Coniferous || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 4704.19.00.00 || -- Non-coniferous || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Semi-bleached or bleached: ||   ||   ||   ||   ||   ||   ||   
   || 4704.21.00.00 || -- Coniferous || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 4704.29.00.00 || -- Non-coniferous || 5 || A || 5 || 0 || 0 || 0 || 0 
 47.05 || 4705.00.00.00 || Wood pulp obtained by a combination of mechanical and chemical pulping processes. || 5 || A || 5 || 0 || 0 || 0 || 0 
 47.06 ||   || Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material. ||   ||   ||   ||   ||   ||   ||   
   || 4706.10.00.00 || - Cotton linters pulp || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 4706.20.00.00 || - Pulps of fibres derived from recovered (waste and scrap) paper or paperboard || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 4706.30.00.00 || - Other, of bamboo || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 4706.91.00.00 || -- Mechanical || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 4706.92.00.00 || -- Chemical || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 4706.93.00.00 || -- Obtained by a combination of mechanical and chemical processes || 5 || A || 5 || 0 || 0 || 0 || 0 
 47.07 ||   || Recovered (waste and scrap) paper or paperboard. ||   ||   ||   ||   ||   ||   ||   
   || 4707.10.00.00 || - Unbleached kraft paper or paperboard or corrugated paper or paperboard || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 4707.20.00.00 || - Other paper or paperboard made mainly of bleached chemical pulp, not coloured in the mass || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 4707.30.00.00 || - Paper or paperboard made mainly of mechanical pulp (for example, newspapers, journals and similar printed matter) || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 4707.90.00.00 || - Other, including unsorted waste and scrap || 5 || A || 5 || 0 || 0 || 0 || 0 
 48.01 || 4801.00.00.00 || Newsprint, in rolls or sheets. || 0 || A || 0 || 0 || 0 || 0 || 0 
 48.02 ||   || Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non-perforated punch-cards and punch tape paper, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 48.01 or 48.03; hand-made paper and paperboard. ||   ||   ||   ||   ||   ||   ||   
   || 4802.10.00.00 || - Handmade paper and paperboard || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 4802.20.00.00 || - Paper and paperboard of a kind used as a base for photosensitive, heat-sensitive or electrosensitive paper or paperboard || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 4802.40.00.00 || - Wallpaper base || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Other paper and paperboard, not containing fibres obtained by a mechanical or chemi-mechanical process or of which not more than 10 % by weight of the total fibre content consists of such fibres: ||   ||   ||   ||   ||   ||   ||   
   || 4802.54.00.00 || -- Weighing less than 40 g/m² || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || -- Weighing 40 g/m² or more but not more than 150 g/m², in rolls: ||   ||   ||   ||   ||   ||   ||   
   || 4802.55.10.00 || --- Of a width of 150 mm or less || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 4802.55.90.00 || --- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || -- Weighing 40 g/m² or more but not more than 150 g/m², in sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state: ||   ||   ||   ||   ||   ||   ||   
   || 4802.56.10.00 || --- Carbonising base paper || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 4802.56.90.00 || --- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 4802.57.00.00 || -- Other, weighing 40 g/m² or more but not more than 150 g/m² || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 4802.58.00.00 || -- Weighing more than 150 g/m² || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Other paper and paperboard, of which more than 10 % by weight of the total fibre content consists of fibres obtained by a mechanical or chemi-mechanical process: ||   ||   ||   ||   ||   ||   ||   
   ||   || -- In rolls: ||   ||   ||   ||   ||   ||   ||   
   || 4802.61.10.00 || --- Of a width not exceeding150 mm || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 4802.61.90.00 || --- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || -- In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state: ||   ||   ||   ||   ||   ||   ||   
   || 4802.62.10.00 || --- Carbonising base paper || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 4802.62.90.00 || --- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || -- Other: ||   ||   ||   ||   ||   ||   ||   
   || 4802.69.10.00 || --- Carbonising base paper || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 4802.69.90.00 || --- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
 48.03 || 4803.00.00.00 || Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household or sanitary purposes, cellulose wadding and webs of cellulose fibres, whether or not creped, crinkled, embossed, perforated, surface-coloured, surface-decorated or printed, in rolls or sheets. || 10 || B || 10 || 10 || 5 || 0 || 0 
 48.04 ||   || Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 48.02 or 48.03. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Kraftliner: ||   ||   ||   ||   ||   ||   ||   
   || 4804.11.00.00 || -- Unbleached || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 4804.19.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Sack kraft paper: ||   ||   ||   ||   ||   ||   ||   
   || 4804.21.00.00 || -- Unbleached || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 4804.29.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Other kraft paper and paperboard weighing 150 g/m² or less: ||   ||   ||   ||   ||   ||   ||   
   || 4804.31.00.00 || -- Unbleached || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 4804.39.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Other kraft paper and paperboard weighing more than 150 g/m² but less than 225 g/m²: ||   ||   ||   ||   ||   ||   ||   
   || 4804.41.00.00 || -- Unbleached || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 4804.42.00.00 || -- Bleached uniformly throughout the mass and of which more than 95 % by weight of the total fibre content consists of wood fibres obtained by a chemical process || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 4804.49.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Other kraft paper and paperboard weighing 225 g/m² or more: ||   ||   ||   ||   ||   ||   ||   
   || 4804.51.00.00 || -- Unbleached || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 4804.52.00.00 || -- Bleached uniformly throughout the mass and of which more than 95 % by weight of the total fibre content consists of wood fibres obtained by a chemical process || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 4804.59.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 48.05 ||   || Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in note 3 to this Chapter. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Fluting paper: ||   ||   ||   ||   ||   ||   ||   
   || 4805.11.00.00 || -- Semi-chemical fluting paper || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 4805.12.00.00 || -- Straw fluting paper || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 4805.19.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Testliner (recycled liner board): ||   ||   ||   ||   ||   ||   ||   
   || 4805.24.00.00 || -- Weighing 150 g/m² or less || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 4805.25.00.00 || -- Weighing more than 150 g/m² || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 4805.30.00.00 || - Sulphite wrapping paper || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 4805.40.00.00 || - Filter paper and paperboard || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 4805.50.00.00 || - Felt paper and paperboard || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 4805.91.00.00 || -- Weighing 150 g/m² or less || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 4805.92.00.00 || -- Weighing more than 150 g/m² but less than 225 g/m² || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 4805.93.00.00 || -- Weighing 225 g/m² or more || 5 || A || 5 || 0 || 0 || 0 || 0 
 48.06 ||   || Vegetable parchment, greaseproof papers, tracing papers and glassine and other glazed transparent or translucent papers, in rolls or sheets. ||   ||   ||   ||   ||   ||   ||   
   || 4806.10.00.00 || - Vegetable parchment || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 4806.20.00.00 || - Greaseproof papers || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 4806.30.00.00 || - Tracing papers || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 4806.40.00.00 || - Glassine and other glazed transparent or translucent papers || 10 || B || 10 || 10 || 5 || 0 || 0 
 48.07 || 4807.00.00.00 || Composite paper and paperboard (made by sticking flat layers of paper or paperboard together with an adhesive), not surface-coated or impregnated, whether or not internally reinforced, in rolls or sheets. || 10 || B || 10 || 10 || 5 || 0 || 0 
 48.08 ||   || Paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embossed or perforated, in rolls or sheets, other than paper of the kind described in heading 48.03. ||   ||   ||   ||   ||   ||   ||   
   || 4808.10.00.00 || - Corrugated paper and paperboard, whether or not perforated || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 4808.40.00.00 || - Kraft paper, creped or crinkled, whether or not embossed or perforated || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 4808.90.00.00 || - Other || 10 || B || 10 || 10 || 5 || 0 || 0 
 48.09 ||   || Carbon paper, self-copy paper and other copying or transfer papers (including coated or impregnated paper for duplicator stencils or offset plates), whether or not printed, in rolls or sheets. ||   ||   ||   ||   ||   ||   ||   
   || 4809.20.00.00 || - Self-copy paper || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 4809.90.00.00 || - Other || 10 || B || 10 || 10 || 5 || 0 || 0 
 48.10 ||   || Paper and paperboard, coated on one or both sides with kaolin (China clay) or other inorganic substances, with or without binder, and with no other coating, whether or not surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size. ||   ||   ||   ||   ||   ||   ||   
   ||   || Paper and paperboard of a kind used for writing, printing or other graphic purposes, not containing fibres obtained by a mechanical or chemi-mechanical process or of which not more than 10 % by weight of the total fibre content consists of such fibres: ||   ||   ||   ||   ||   ||   ||   
   ||   || -- In rolls: ||   ||   ||   ||   ||   ||   ||   
   || 4810.13.10.00 || --- Printed || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 4810.13.90.00 || --- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 4810.14.00.00 || -- In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 4810.19.00.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Paper and paperboard of a kind used for writing, printing or other graphic purposes, of which more than 10% by weight of the total fibre content consists of fibres obtained by a mechanical process: ||   ||   ||   ||   ||   ||   ||   
   ||   || -- Lightweight coated paper: ||   ||   ||   ||   ||   ||   ||   
   || 4810.22.10.00 || --- In rolls of a width not exceeding 150 mm or in rectangular (including square) sheets, with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 4810.22.90.00 || --- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || -- Other: ||   ||   ||   ||   ||   ||   ||   
   || 4810.29.10.00 || --- In rolls of a width not exceeding 150 mm or in rectangular (including square) sheets, with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 4810.29.90.00 || --- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || - Kraft paper and paperboard, other than that of a kind used for writing, printing or other graphic purposes: ||   ||   ||   ||   ||   ||   ||   
   ||   || -- Bleached uniformly throughout the mass and of which more than 95 % by weight of the total fibre content consists of wood fibres obtained by a chemical process, and weighing 150 g/m² or less: ||   ||   ||   ||   ||   ||   ||   
   || 4810.31.10.00 || --- In rolls of a width not exceeding 150 mm or in rectangular (including square) sheets, with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 4810.31.90.00 || --- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || -- Bleached uniformly throughout the mass and of which more than 95 % by weight of the total fibre content consists of wood fibres obtained by a chemical process, and weighing more than 150 g/m²: ||   ||   ||   ||   ||   ||   ||   
   || 4810.32.10.00 || --- In rolls of a width not exceeding 150 mm or in rectangular (including square) sheets, with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 4810.32.90.00 || --- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || -- Other: ||   ||   ||   ||   ||   ||   ||   
   || 4810.39.10.00 || --- In rolls of a width not exceeding 150 mm or in rectangular (including square) sheets, with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 4810.39.90.00 || --- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || - Other paper and paperboard: ||   ||   ||   ||   ||   ||   ||   
   ||   || -- Multi-ply: ||   ||   ||   ||   ||   ||   ||   
   || 4810.92.10.00 || --- In rolls of a width not exceeding 150 mm or in rectangular (including square) sheets, with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 4810.92.90.00 || --- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || -- Other: ||   ||   ||   ||   ||   ||   ||   
   || 4810.99.10.00 || --- In rolls of a width not exceeding 150 mm or in rectangular (including square) sheets, with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 4810.99.90.00 || --- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
 48.11 ||   || Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 48.03, 48.09 or 48.10. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Tarred, bituminised or asphalted paper and paperboard: ||   ||   ||   ||   ||   ||   ||   
   || 4811.10.10.00 || -- Floor covering on a base of paper or of paperboard, whether or not cut to size || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 4811.10.90.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || - Gummed or adhesive paper and paperboard: ||   ||   ||   ||   ||   ||   ||   
   ||   || -- Self-adhesive: ||   ||   ||   ||   ||   ||   ||   
   || 4811.41.10.00 || --- In rolls of a width not exceeding 150 mm or in rectangular (including square) sheets, with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 4811.41.90.00 || --- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || -- Other: ||   ||   ||   ||   ||   ||   ||   
   || 4811.49.10.00 || --- In rolls of a width not exceeding 150 mm or in rectangular (including square) sheets, with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 4811.49.90.00 || --- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || - Paper and paperboard, coated, impregnated or covered with plastics (excluding adhesives): ||   ||   ||   ||   ||   ||   ||   
   ||   || -- Bleached, weighing more than 150 g/m²: ||   ||   ||   ||   ||   ||   ||   
   || 4811.51.10.00 || --- In rolls of a width not exceeding 150 mm or in rectangular (including square) sheets, with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 4811.51.20.00 || --- Floor covering on a base of paper or of paperboard, whether or not cut to size || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 4811.51.90.00 || --- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || -- Other: ||   ||   ||   ||   ||   ||   ||   
   || 4811.59.10.00 || --- In rolls of a width not exceeding 150 mm or in rectangular (including square) sheets, with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 4811.59.20.00 || --- Floor covering on a base of paper or of paperboard, whether or not cut to size || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 4811.59.90.00 || --- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || - Paper and paperboard, coated, impregnated or covered with wax, paraffin wax, stearin, oil or glycerol: ||   ||   ||   ||   ||   ||   ||   
   || 4811.60.10.00 || -- In rolls of a width not exceeding 150 mm or in rectangular (including square) sheets, with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 4811.60.20.00 || -- Floor covering on a base of paper or of paperboard, whether or not cut to size || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 4811.60.90.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || - Other paper, paperboard, cellulose wadding and webs of cellulose fibres: ||   ||   ||   ||   ||   ||   ||   
   || 4811.90.10.00 || -- In rolls of a width not exceeding 150 mm or in rectangular (including square) sheets, with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 4811.90.20.00 || -- Floor covering on a base of paper or of paperboard, whether or not cut to size || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 4811.90.90.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
 48.12 || 4812.00.00.00 || Filter blocks, slabs and plates, of paper pulp. || 10 || B || 10 || 10 || 5 || 0 || 0 
 48.13 ||   || Cigarette paper, whether or not cut to size or in the form booklets or tubes. ||   ||   ||   ||   ||   ||   ||   
   || 4813.10.00.00 || - In the form of booklets or tubes || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 4813.20.00.00 || - In rolls of a width not exceeding 5 cm || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 4813.90.00.00 || - Other || 10 || B || 10 || 10 || 5 || 0 || 0 
 48.14 ||   || Wallpaper and similar wallcoverings; window transparencies of paper. ||   ||   ||   ||   ||   ||   ||   
   || 4814.20.00.00 || - Wallpaper and similar wallcoverings, consisting of paper coated or covered, on the face side, with a grained, embossed, coloured, design-printed or otherwise decorated layer of plastics || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 4814.90.00.00 || - Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 48.16 ||   || Carbon paper, self-copy paper and other copying or transfer papers (other than those of heading 48.09), duplicator stencils and offset plates, of paper, whether or not put up in boxes. ||   ||   ||   ||   ||   ||   ||   
   || 4816.20.00.00 || - Self-copy paper || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 4816.90.00.00 || - Other || 10 || B || 10 || 10 || 5 || 0 || 0 
 48.17 ||   || Envelopes, letter cards, plain postcards and correspondence cards, of paper or paper board; boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery. ||   ||   ||   ||   ||   ||   ||   
   || 4817.10.00.00 || - Envelopes || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 4817.20.00.00 || - Letter cards, plain postcards and correspondence cards || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 4817.30.00.00 || - Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 48.18 ||   || Toilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, tablecloths, serviettes, bedsheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, of paper pulp, paper, cellulose wadding or webs of cellulose fibres. ||   ||   ||   ||   ||   ||   ||   
   || 4818.10.00.00 || - Toilet paper || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 4818.20.00.00 || - Handkerchiefs, cleansing or facial tissues and towels || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 4818.30.00.00 || - Tablecloths and serviettes || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 4818.50.00.00 || - Articles of apparel and clothing accessories || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 4818.90.00.00 || - Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 48.19 ||   || Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres; box files, letter trays, and similar articles, of paper or paperboard, of a kind used in offices, shops or the like. ||   ||   ||   ||   ||   ||   ||   
   || 4819.10.00.00 || - Cartons, boxes and cases, of corrugated paper or paperboard || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Folding cartons, boxes and cases, of non-corrugated paper or paperboard: ||   ||   ||   ||   ||   ||   ||   
   || 4819.20.10.00 || -- Cartons and boxes lined with polypropylene film || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 4819.20.90.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 4819.30.00.00 || - Sacks and bags, having a base of a width of 40 cm or more || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 4819.40.00.00 || - Other sacks and bags, including cones || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 4819.50.00.00 || - Other packing containers, including record sleeves || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 4819.60.00.00 || - Box files, letter trays, storage boxes and similar articles, of a kind used in offices, shops or the like || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 48.20 ||   || Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, exercise books, blotting pads, binders (loose-leaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationery, of paper or paperboard; albums for samples or for collections and book covers, of paper or paperboard. ||   ||   ||   ||   ||   ||   ||   
   || 4820.10.00.00 || - Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 4820.20.00.00 || - Exercise books || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 4820.30.00.00 || - Binders (other than book covers), folders and file covers || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 4820.40.00.00 || - Manifold business forms and interleaved carbon sets || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 4820.50.00.00 || - Albums for samples or for collections || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 4820.90.10.00 || -- Other articles of stationery || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 4820.90.90.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 48.21 ||   || Paper or paperboard labels of all kinds, whether or not printed. ||   ||   ||   ||   ||   ||   ||   
   || 4821.10.00.00 || - Printed || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 4821.90.00.00 || - Other || 10 || B || 10 || 10 || 5 || 0 || 0 
 48.22 ||   || Bobbins, spools, cops and similar support of paper pulp, paper or paper board (whether or not perforated or hardened). ||   ||   ||   ||   ||   ||   ||   
   || 4822.10.00.00 || - Of a kind used for winding textile yarn || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 4822.90.00.00 || - Other || 10 || B || 10 || 10 || 5 || 0 || 0 
 48.23 ||   || Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres. ||   ||   ||   ||   ||   ||   ||   
   || 4823.20.00.00 || - Filter paper and paperboard || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 4823.40.00.00 || - Rolls, sheets and dials, printed for self-recording apparatus || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Trays, dishes, plates, cups and the like, of paper or paperboard: ||   ||   ||   ||   ||   ||   ||   
   || 4823.61.00.00 || -- Of bamboo || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 4823.69.00.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 4823.70.00.00 || - Moulded or pressed articles of paper pulp || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 4823.90.00.00 || - Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 49.01 ||   || Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets. ||   ||   ||   ||   ||   ||   ||   
   || 4901.10.00.00 || - In single sheets, whether or not folded || 0 || A || 0 || 0 || 0 || 0 || 0 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 4901.91.00.00 || -- Dictionaries and encyclopaedias, and serial instalments thereof || 0 || A || 0 || 0 || 0 || 0 || 0 
   ||   || -- Other: ||   ||   ||   ||   ||   ||   ||   
   || 4901.99.10.00 || --- Scientific or school printed books, brochures, leaflets and similar printed matter || 0 || A || 0 || 0 || 0 || 0 || 0 
   || 4901.99.90.00 || --- Other || 0 || A || 0 || 0 || 0 || 0 || 0 
 49.02 ||   || Newspapers, journals and periodicals, whether or not illustrated or containing advertising material. ||   ||   ||   ||   ||   ||   ||   
   || 4902.10.00.00 || - Appearing at least four times a week || 0 || A || 0 || 0 || 0 || 0 || 0 
   || 4902.90.00.00 || - Other || 0 || A || 0 || 0 || 0 || 0 || 0 
 49.03 || 4903.00.00.00 || Children's picture, drawing or colouring books. || 0 || A || 0 || 0 || 0 || 0 || 0 
 49.04 || 4904.00.00.00 || Music, printed or in manuscript, whether or not bound or illustrated. || 0 || A || 0 || 0 || 0 || 0 || 0 
 49.05 ||   || Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed. ||   ||   ||   ||   ||   ||   ||   
   || 4905.10.00.00 || - Globes || 0 || A || 0 || 0 || 0 || 0 || 0 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 4905.91.00.00 || -- In book form || 0 || A || 0 || 0 || 0 || 0 || 0 
   || 4905.99.00.00 || -- Other || 0 || A || 0 || 0 || 0 || 0 || 0 
 49.06 || 4906.00.00.00 || Plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, being originals drawn by hand; handwritten texts; photographic reproductions on sensitised paper and carbon copies of the foregoing. || 0 || A || 0 || 0 || 0 || 0 || 0 
 49.07 || 4907.00.00.00 || Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognised face value; stamp-impressed paper; banknotes; cheque forms; stock, share or bond certificates and similar documents of title. || 0 || A || 0 || 0 || 0 || 0 || 0 
 49.08 ||   || Transfers (decalcomanias). ||   ||   ||   ||   ||   ||   ||   
   || 4908.10.00.00 || - Transfers (decalcomanias), vitrifiable || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 4908.90.00.00 || - Other || 10 || B || 10 || 10 || 5 || 0 || 0 
 49.09 || 4909.00.00.00 || Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings. || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 49.10 || 4910.00.00.00 || Calendars of any kind, printed, including calendar blocks. || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 49.11 ||   || Other printed matter, including printed pictures and photographs. ||   ||   ||   ||   ||   ||   ||   
   || 4911.10.00.00 || - Trade advertising material, commercial catalogues and the like || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 4911.91.00.00 || -- Pictures, designs and photographs || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || -- Other: ||   ||   ||   ||   ||   ||   ||   
   || 4911.99.10.00 || --- Printed matter for administrative use || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || --- Other: ||   ||   ||   ||   ||   ||   ||   
   || 4911.99.91.00 || ---- Telephone recharge cards || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 4911.99.99.00 || ---- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 50.01 || 5001.00.00.00 || Silkworm cocoons suitable for reeling. || 5 || A || 5 || 0 || 0 || 0 || 0 
 50.02 || 5002.00.00.00 || Raw silk (not thrown). || 5 || A || 5 || 0 || 0 || 0 || 0 
 50.03 || 5003.00.00.00 || Silk waste (including cocoons unsuitable for reeling, yarn waste and garnetted stock). || 5 || A || 5 || 0 || 0 || 0 || 0 
 50.04 || 5004.00.00.00 || Silk yarn (other than yarn spun from silk waste) not put up for retail sale. || 10 || B || 10 || 10 || 5 || 0 || 0 
 50.05 || 5005.00.00.00 || Yarn spun from silk waste, not put up for retail sale. || 10 || B || 10 || 10 || 5 || 0 || 0 
 50.06 || 5006.00.00.00 || Silk yarn and yarn spun from silk waste, put up for retail sale; silkworm gut. || 20 || C || 20 || 20 || 10 || 5 || 0 
 50.07 ||   || Woven fabrics of silk or of silk waste. ||   ||   ||   ||   ||   ||   ||   
   || 5007.10.00.00 || - Fabrics of noil silk || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 5007.20.00.00 || - Other fabrics, containing 85 % or more by weight of silk or of silk waste other than noil silk || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 5007.90.00.00 || - Other fabrics || 20 || C || 20 || 20 || 10 || 5 || 0 
 51.01 ||   || Wool, not carded or combed. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Greasy, including fleece-washed wool: ||   ||   ||   ||   ||   ||   ||   
   || 5101.11.00.00 || -- Shorn wool || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 5101.19.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Degreased, not carbonised: ||   ||   ||   ||   ||   ||   ||   
   || 5101.21.00.00 || -- Shorn wool || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 5101.29.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 5101.30.00.00 || - Carbonised || 5 || A || 5 || 0 || 0 || 0 || 0 
 51.02 ||   || Fine or coarse animal hair, not carded or combed. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Fine animal hair: ||   ||   ||   ||   ||   ||   ||   
   || 5102.11.00.00 || -- Of Kashmir (cashmere) goats || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 5102.19.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 5102.20.00.00 || - Coarse animal hair || 5 || A || 5 || 0 || 0 || 0 || 0 
 51.03 ||   || Waste of wool or of fine or coarse animal hair, including yarn waste but excluding garnetted stock. ||   ||   ||   ||   ||   ||   ||   
   || 5103.10.00.00 || - Noils of wool or of fine animal hair || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 5103.20.00.00 || - Other waste of wool or of fine animal hair || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 5103.30.00.00 || - Waste of coarse animal hair || 5 || A || 5 || 0 || 0 || 0 || 0 
 51.04 || 5104.00.00.00 || Garnetted stock of wool or of fine or coarse animal hair. || 5 || A || 5 || 0 || 0 || 0 || 0 
 51.05 ||   || Wool and fine or coarse animal hair, carded or combed (including combed wool in fragments). ||   ||   ||   ||   ||   ||   ||   
   || 5105.10.00.00 || - Carded wool || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Wool tops and other combed wool: ||   ||   ||   ||   ||   ||   ||   
   || 5105.21.00.00 || -- Combed wool in fragments || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 5105.29.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Fine animal hair, carded or combed: ||   ||   ||   ||   ||   ||   ||   
   || 5105.31.00.00 || -- Of Kashmir (cashmere) goats || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 5105.39.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 5105.40.00.00 || - Coarse animal hair, carded or combed || 5 || A || 5 || 0 || 0 || 0 || 0 
 51.06 ||   || Yarn of carded wool, not put up for retail sale. ||   ||   ||   ||   ||   ||   ||   
   || 5106.10.00.00 || - Containing 85 % or more by weight of wool || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 5106.20.00.00 || - Containing less than 85 % by weight of wool || 10 || B || 10 || 10 || 5 || 0 || 0 
 51.07 ||   || Yarn of combed wool, not put up for retail sale. ||   ||   ||   ||   ||   ||   ||   
   || 5107.10.00.00 || - Containing 85 % or more by weight of wool || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 5107.20.00.00 || - Containing less than 85 % by weight of wool || 10 || B || 10 || 10 || 5 || 0 || 0 
 51.08 ||   || Yarn of fine animal hair (carded or combed), not put up for retail sale. ||   ||   ||   ||   ||   ||   ||   
   || 5108.10.00.00 || - Carded || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 5108.20.00.00 || - Combed || 10 || B || 10 || 10 || 5 || 0 || 0 
 51.09 ||   || Yarn of wool or of fine animal hair, put up for retail sale. ||   ||   ||   ||   ||   ||   ||   
   || 5109.10.00.00 || - Containing 85 % or more by weight of wool or of fine animal hair || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 5109.90.00.00 || - Other || 20 || C || 20 || 20 || 10 || 5 || 0 
 51.10 || 5110.00.00.00 || Yarn of coarse animal hair or of horsehair (including gimped horsehair yarn), whether or not put up for retail sale. || 10 || B || 10 || 10 || 5 || 0 || 0 
 51.11 ||   || Woven fabrics of carded wool or of carded fine animal hair. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Containing 85 % or more by weight of wool or of fine animal hair: ||   ||   ||   ||   ||   ||   ||   
   || 5111.11.00.00 || -- Of a weight not exceeding 300 g/m² || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 5111.19.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 5111.20.00.00 || - Other, mixed mainly or solely with man-made filaments || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 5111.30.00.00 || - Other, mixed mainly or solely with man-made staple fibres || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 5111.90.00.00 || - Other || 20 || C || 20 || 20 || 10 || 5 || 0 
 51.12 ||   || Woven fabrics of combed wool or of combed fine animal hair. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Containing 85 % or more by weight of wool or of fine animal hair: ||   ||   ||   ||   ||   ||   ||   
   || 5112.11.00.00 || -- Of a weight not exceeding 200 g/m² || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 5112.19.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 5112.20.00.00 || - Other, mixed mainly or solely with man-made filaments || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 5112.30.00.00 || - Other, mixed mainly or solely with man-made staple fibres || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 5112.90.00.00 || - Other || 20 || C || 20 || 20 || 10 || 5 || 0 
 51.13 || 5113.00.00.00 || Woven fabrics of coarse animal hair or of horsehair. || 20 || C || 20 || 20 || 10 || 5 || 0 
 52.01 ||   || Cotton, not carded or combed. ||   ||   ||   ||   ||   ||   ||   
   || 5201.00.10.00 || - Not ginned || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 5201.00.90.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 52.02 ||   || Cotton waste (including yarn waste and garnetted stock). ||   ||   ||   ||   ||   ||   ||   
   || 5202.10.00.00 || - Yarn waste (including thread waste) || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 5202.91.00.00 || -- Garnetted stock || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 5202.99.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 52.03 ||   || Cotton, carded or combed. ||   ||   ||   ||   ||   ||   ||   
   || 5203.00.10.00 || - Carded || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 5203.00.20.00 || - Combed || 5 || A || 5 || 0 || 0 || 0 || 0 
 52.04 ||   || Cotton sewing thread, whether or not put up for retail sale. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Not put up for retail sale: ||   ||   ||   ||   ||   ||   ||   
   || 5204.11.00.00 || -- Containing 85 % or more by weight of cotton || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5204.19.00.00 || -- Other || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5204.20.00.00 || - Put up for retail sale || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 52.05 ||   || Cotton yarn (other than sewing thread), containing 85 % or more by weight of cotton, not put up for retail sale. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Single yarn, of uncombed fibres: ||   ||   ||   ||   ||   ||   ||   
   || 5205.11.00.00 || -- Measuring 714,29 decitex or more (not exceeding 14 metric number) || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5205.12.00.00 || -- Measuring less than 714,29 decitex but not less than 232,56 decitex (exceeding 14 metric number but not exceeding 43 metric number) || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5205.13.00.00 || -- Measuring less than 232,56 decitex but not less than 192,31 decitex (exceeding 43 metric number but not exceeding 52 metric number) || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5205.14.00.00 || -- Measuring less than 192,31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number) || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5205.15.00.00 || -- Measuring less than 125 decitex (exceeding 80 metric number) || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Single yarn, of combed fibres: ||   ||   ||   ||   ||   ||   ||   
   || 5205.21.00.00 || -- Measuring 714,29 decitex or more (not exceeding 14 metric number) || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5205.22.00.00 || -- Measuring less than 714,29 decitex but not less than 232,56 decitex (exceeding 14 metric number but not exceeding 43 metric number) || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5205.23.00.00 || -- Measuring less than 232,56 decitex but not less than 192,31 decitex (exceeding 43 metric number but not exceeding 52 metric number) || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5205.24.00.00 || -- Measuring less than 192,31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number) || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5205.26.00.00 || -- Measuring less than 125 decitex but not less than 106,38 decitex (exceeding 80 metric number but not exceeding 94 metric number) || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5205.27.00.00 || -- Measuring less than 106,38 decitex but not less than 83,33 decitex (exceeding 94 metric number but not exceeding 120 metric number) || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5205.28.00.00 || -- Measuring less than 83,33 decitex (exceeding 120 metric number) || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Multiple (folded) or cabled yarn, of uncombed fibres: ||   ||   ||   ||   ||   ||   ||   
   || 5205.31.00.00 || -- Measuring per single yarn 714,29 decitex or more (not exceeding 14 metric number per single yarn) || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5205.32.00.00 || -- Measuring per single yarn less than 714,29 decitex but not less than 232,56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn) || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5205.33.00.00 || -- Measuring per single yarn less than 232,56 decitex but not less than 192,31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn) || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5205.34.00.00 || -- Measuring per single yarn less than 192,31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn) || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5205.35.00.00 || -- Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn) || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Multiple (folded) or cabled yarn, of combed fibres: ||   ||   ||   ||   ||   ||   ||   
   || 5205.41.00.00 || -- Measuring per single yarn 714,29 decitex or more (not exceeding 14 metric number per single yarn) || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5205.42.00.00 || -- Measuring per single yarn less than 714,29 decitex but not less than 232,56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn) || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5205.43.00.00 || -- Measuring per single yarn less than 232,56 decitex but not less than 192,31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn) || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5205.44.00.00 || -- Measuring per single yarn less than 192,31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn) || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5205.46.00.00 || -- Measuring per single yarn less than 125 decitex but not less than 106,38 decitex (exceeding 80 metric number but not exceeding 94 metric number per single yarn) || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5205.47.00.00 || -- Measuring per single yarn less than 106,38 decitex but not less than 83,33 decitex (exceeding 94 metric number but not exceeding 120 metric number per single yarn) || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5205.48.00.00 || -- Measuring per single yarn less than 83,33 decitex (exceeding 120 metric number per single yarn) || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 52.06 ||   || Cotton yarn (other than sewing thread), containing less than 85 % by weight of cotton, not put up for retail sale. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Single yarn, of uncombed fibres: ||   ||   ||   ||   ||   ||   ||   
   || 5206.11.00.00 || -- Measuring 714,29 decitex or more (not exceeding 14 metric number) || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5206.12.00.00 || -- Measuring less than 714,29 decitex but not less than 232,56 decitex (exceeding 14 metric number but not exceeding 43 metric number) || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5206.13.00.00 || -- Measuring less than 232,56 decitex but not less than 192,31 decitex (exceeding 43 metric number but not exceeding 52 metric number) || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5206.14.00.00 || -- Measuring less than 192,31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number) || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5206.15.00.00 || -- Measuring less than 125 decitex (exceeding 80 metric number) || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Single yarn, of combed fibres: ||   ||   ||   ||   ||   ||   ||   
   || 5206.21.00.00 || -- Measuring 714,29 decitex or more (not exceeding 14 metric number) || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5206.22.00.00 || -- Measuring less than 714,29 decitex but not less than 232,56 decitex (exceeding 14 metric number but not exceeding 43 metric number) || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5206.23.00.00 || -- Measuring less than 232,56 decitex but not less than 192,31 decitex (exceeding 43 metric number but not exceeding 52 metric number) || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5206.24.00.00 || -- Measuring less than 192,31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number) || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5206.25.00.00 || -- Measuring less than 125 decitex (exceeding 80 metric number) || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Multiple (folded) or cabled yarn, of uncombed fibres: ||   ||   ||   ||   ||   ||   ||   
   || 5206.31.00.00 || -- Measuring per single yarn 714,29 decitex or more (not exceeding 14 metric number per single yarn) || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5206.32.00.00 || -- Measuring per single yarn less than 714,29 decitex but not less than 232,56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn) || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5206.33.00.00 || -- Measuring per single yarn less than 232,56 decitex but not less than 192,31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn) || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5206.34.00.00 || -- Measuring per single yarn less than 192,31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn) || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5206.35.00.00 || -- Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn) || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Multiple (folded) or cabled yarn, of combed fibres: ||   ||   ||   ||   ||   ||   ||   
   || 5206.41.00.00 || -- Measuring per single yarn 714,29 decitex or more (not exceeding 14 metric number per single yarn) || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5206.42.00.00 || -- Measuring per single yarn less than 714,29 decitex but not less than 232,56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn) || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5206.43.00.00 || -- Measuring per single yarn less than 232,56 decitex but not less than 192,31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn) || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5206.44.00.00 || -- Measuring per single yarn less than 192,31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn) || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5206.45.00.00 || -- Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn) || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 52.07 ||   || Cotton yarn (other than sewing thread) put up for retail sale. ||   ||   ||   ||   ||   ||   ||   
   || 5207.10.00.00 || - Containing 85 % or more by weight of cotton || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 5207.90.10.00 || -- Fishing yarn || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 5207.90.90.00 || -- Other || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 52.08 ||   || Woven fabrics of cotton, containing 85 % or more by weight of cotton, weighing not more than 200 g/m². ||   ||   ||   ||   ||   ||   ||   
   ||   || - Unbleached: ||   ||   ||   ||   ||   ||   ||   
   || 5208.11.00.00 || -- Plain weave, weighing not more than 100 g/m² || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5208.12.00.00 || -- Plain weave, weighing more than 100 g/m² || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5208.13.00.00 || -- 3-thread or 4-thread twill, including cross twill || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5208.19.00.00 || -- Other fabrics || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Bleached: ||   ||   ||   ||   ||   ||   ||   
   || 5208.21.00.00 || -- Plain weave, weighing not more than 100 g/m² || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5208.22.00.00 || -- Plain weave, weighing more than 100 g/m² || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5208.23.00.00 || -- 3-thread or 4-thread twill, including cross twill || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || -- Other fabrics: ||   ||   ||   ||   ||   ||   ||   
   || 5208.29.10.00 || --- Dimity, damasks and the like || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5208.29.90.00 || --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Dyed: ||   ||   ||   ||   ||   ||   ||   
   || 5208.31.00.00 || -- Plain weave, weighing not more than 100 g/m² || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5208.32.00.00 || -- Plain weave, weighing more than 100 g/m² || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5208.33.00.00 || -- 3-thread or 4-thread twill, including cross twill || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || -- Other fabrics: ||   ||   ||   ||   ||   ||   ||   
   || 5208.39.10.00 || --- Dimity, damasks and the like || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5208.39.90.00 || --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Of yarns of different colours: ||   ||   ||   ||   ||   ||   ||   
   || 5208.41.00.00 || -- Plain weave, weighing not more than 100 g/m² || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5208.42.00.00 || -- Plain weave, weighing more than 100 g/m² || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5208.43.00.00 || -- 3-thread or 4-thread twill, including cross twill || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5208.49.00.00 || -- Other fabrics || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Printed: ||   ||   ||   ||   ||   ||   ||   
   ||   || -- Plain weave, weighing not more than 100 g/m² ||   ||   ||   ||   ||   ||   ||   
   || 5208.51.10.00 || --- Obtained by wax-based printing process || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5208.51.90.00 || --- Obtained by other printing process || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || -- Plain weave, weighing more than 100 g/m² ||   ||   ||   ||   ||   ||   ||   
   || 5208.52.10.00 || --- Obtained by wax-based printing process || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5208.52.90.00 || --- Obtained by other printing process || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5208.59.00.00 || -- Other fabrics || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 52.09 ||   || Woven fabrics of cotton, containing 85 % or more by weight of cotton, weighing more than 200 g/m². ||   ||   ||   ||   ||   ||   ||   
   ||   || - Unbleached: ||   ||   ||   ||   ||   ||   ||   
   || 5209.11.00.00 || -- Plain weave || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5209.12.00.00 || -- 3-thread or 4-thread twill, including cross twill || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5209.19.00.00 || -- Other fabrics || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Bleached: ||   ||   ||   ||   ||   ||   ||   
   || 5209.21.00.00 || -- Plain weave || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5209.22.00.00 || -- 3-thread or 4-thread twill, including cross twill || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || -- Other fabrics: ||   ||   ||   ||   ||   ||   ||   
   || 5209.29.10.00 || --- Dimity, damasks and the like || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5209.29.90.00 || --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Dyed: ||   ||   ||   ||   ||   ||   ||   
   || 5209.31.00.00 || -- Plain weave || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5209.32.00.00 || -- 3-thread or 4-thread twill, including cross twill || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || -- Other fabrics: ||   ||   ||   ||   ||   ||   ||   
   || 5209.39.10.00 || --- Dimity, damasks and the like || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5209.39.90.00 || --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Of yarns of different colours: ||   ||   ||   ||   ||   ||   ||   
   || 5209.41.00.00 || -- Plain weave || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5209.42.00.00 ||  -- Denim || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5209.43.00.00 || -- Other fabrics of 3-thread or 4-thread twill, including cross twill || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5209.49.00.00 || -- Other fabrics || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Printed: ||   ||   ||   ||   ||   ||   ||   
   ||   || -- Plain weave: ||   ||   ||   ||   ||   ||   ||   
   || 5209.51.10.00 || --- Obtained by wax-based printing process || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5209.51.90.00 || --- Obtained by other printing process || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5209.52.00.00 || -- 3-thread or 4-thread twill, including cross twill || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5209.59.00.00 || -- Other fabrics || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 52.10 ||   || Woven fabrics of cotton, containing less than 85 % by weight of cotton, mixed mainly or solely with man-made fibres, weighing not more than 200 g/m². ||   ||   ||   ||   ||   ||   ||   
   ||   || - Unbleached: ||   ||   ||   ||   ||   ||   ||   
   || 5210.11.00.00 || -- Plain weave || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5210.19.00.00 || -- Other fabrics || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Bleached: ||   ||   ||   ||   ||   ||   ||   
   || 5210.21.00.00 || -- Plain weave || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5210.29.00.00 || -- Other fabrics || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Dyed: ||   ||   ||   ||   ||   ||   ||   
   || 5210.31.00.00 || -- Plain weave || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5210.32.00.00 || -- 3-thread or 4-thread twill, including cross twill || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5210.39.00.00 || -- Other fabrics || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Of yarns of different colours: ||   ||   ||   ||   ||   ||   ||   
   || 5210.41.00.00 || -- Plain weave || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5210.49.00.00 || -- Other fabrics || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Printed: ||   ||   ||   ||   ||   ||   ||   
   ||   || -- Plain weave: ||   ||   ||   ||   ||   ||   ||   
   || 5210.51.10.00 || --- Obtained by wax-based printing process || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5210.51.90.00 || --- Obtained by other printing process || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5210.59.00.00 || -- Other fabrics || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 52.11 ||   || Woven fabrics of cotton, containing less than 85 % by weight of cotton, mixed mainly or solely with man-made fibres, weighing more than 200 g/m². ||   ||   ||   ||   ||   ||   ||   
   ||   || - Unbleached: ||   ||   ||   ||   ||   ||   ||   
   || 5211.11.00.00 || -- Plain weave || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5211.12.00.00 || -- 3-thread or 4-thread twill, including cross twill || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5211.19.00.00 || -- Other fabrics || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5211.20.00.00 || - Bleached || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Dyed: ||   ||   ||   ||   ||   ||   ||   
   || 5211.31.00.00 || -- Plain weave || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5211.32.00.00 || -- 3-thread or 4-thread twill, including cross twill || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5211.39.00.00 || -- Other fabrics || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Of yarns of different colours: ||   ||   ||   ||   ||   ||   ||   
   || 5211.41.00.00 || -- Plain weave || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5211.42.00.00 || -- Denim || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5211.43.00.00 || -- Other fabrics of 3-thread or 4-thread twill, including cross twill || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5211.49.00.00 || -- Other fabrics || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Printed: ||   ||   ||   ||   ||   ||   ||   
   ||   || -- Plain weave: ||   ||   ||   ||   ||   ||   ||   
   || 5211.51.10.00 || --- Obtained by wax-based printing process || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5211.51.90.00 || --- Obtained by other printing process || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5211.52.00.00 || -- 3-thread or 4-thread twill, including cross twill || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5211.59.00.00 || -- Other fabrics || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
ANNEX C
(Part 6)
 Heading HS2012 || Tariff and Statistical Nomenclature || Commodity description || Base rate || Groups || T || 01/01/T+5 || 01/01/T+10 || 01/01/T+15 || 01/01/T+20 
 52.12 ||   || Other woven fabrics of cotton. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Weighing not more than 200 g/m²: ||   ||   ||   ||   ||   ||   ||   
   || 5212.11.00.00 || -- Unbleached || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5212.12.00.00 || -- Bleached || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5212.13.00.00 || -- Dyed || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5212.14.00.00 || -- Of yarns of different colours || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5212.15.00.00 || -- Printed || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Weighing more than 200 g/m²: ||   ||   ||   ||   ||   ||   ||   
   || 5212.21.00.00 || -- Unbleached || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5212.22.00.00 || -- Bleached || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5212.23.00.00 || -- Dyed || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5212.24.00.00 || -- Of yarns of different colours || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5212.25.00.00 || -- Printed || 35 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 53.01 ||   || Flax, raw or processed but not spun; flax tow and waste (including yarn waste and garnetted stock). ||   ||   ||   ||   ||   ||   ||   
   || 5301.10.00.00 || - Flax, raw or retted || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Flax, broken, scutched, hackled or otherwise processed, but not spun: ||   ||   ||   ||   ||   ||   ||   
   || 5301.21.00.00 || -- Broken or scutched || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 5301.29.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 5301.30.00.00 || - Flax tow and waste || 5 || A || 5 || 0 || 0 || 0 || 0 
 53.02 ||   || True hemp (Cannabis sativa L.), raw or processed but not spun; tow and waste of true hemp (including yarn waste and garnetted stock). ||   ||   ||   ||   ||   ||   ||   
   || 5302.10.00.00 || - True hemp, raw or retted || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 5302.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 53.03 ||   || Jute and other textile bast fibres (excluding flax, true hemp and ramie), raw or processed but not spun; tow and waste of these fibres (including yarn waste and garnetted stock). ||   ||   ||   ||   ||   ||   ||   
   || 5303.10.00.00 || - Jute and other textile bast fibres, raw or retted || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 5303.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 53.05 || 5305.00.00.00 || Coconut, abaca (Manila hemp or Musa textilis Nee), ramie and other vegetable textile fibres, not elsewhere specified or included, raw or processed but not spun; tow, noils and waste of these fibres (including yarn waste and garnetted stock). || 5 || A || 5 || 0 || 0 || 0 || 0 
 53.06 ||   || Flax yarn. ||   ||   ||   ||   ||   ||   ||   
   || 5306.10.00.00 || - Single || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5306.20.00.00 || - Multiple (folded) or cabled || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 53.07 ||   || Yarn of jute or of other textile bast fibres of heading 53.03. ||   ||   ||   ||   ||   ||   ||   
   || 5307.10.00.00 || - Single || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5307.20.00.00 || - Multiple (folded) or cabled || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 53.08 ||   || Yarn of other vegetable textile fibres; paper yarn. ||   ||   ||   ||   ||   ||   ||   
   || 5308.10.00.00 || - Coir yarn || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5308.20.00.00 || - True hemp yarn || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 5308.90.10.00 || -- Sisal yarn or of other vegetable textile fibres of the genus Agave || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5308.90.90.00 || -- Other || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 53.09 ||   || Woven fabrics of flax. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Containing 85 % or more by weight of flax: ||   ||   ||   ||   ||   ||   ||   
   || 5309.11.00.00 || -- Unbleached or bleached || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5309.19.00.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Containing less than 85 % by weight of flax: ||   ||   ||   ||   ||   ||   ||   
   || 5309.21.00.00 || -- Unbleached or bleached || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5309.29.00.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 53.10 ||   || Woven fabrics of jute or of other textile bast fibres of heading 53.03. ||   ||   ||   ||   ||   ||   ||   
   || 5310.10.00.00 || - Unbleached || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5310.90.00.00 || - Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 53.11 || 5311.00.00.00 || Woven fabrics of other vegetable textile fibres; woven fabrics of paper yarn. || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 54.01 ||   || Sewing thread of man-made filaments, whether or not put up for retail sale. ||   ||   ||   ||   ||   ||   ||   
   || 5401.10.00.00 || - Of synthetic filaments || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Of artificial filaments: ||   ||   ||   ||   ||   ||   ||   
   || 5401.20.10.00 || -- Put up for retail sale || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5401.20.90.00 || -- Other || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 54.02 ||   || Synthetic filament yarn (other than sewing thread), not put up for retail sale, including synthetic monofilament of less than 67 decitex. ||   ||   ||   ||   ||   ||   ||   
   ||   || - High-tenacity yarn of nylon or other polyamides: ||   ||   ||   ||   ||   ||   ||   
   || 5402.11.00.00 || -- Of aramids || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || -- Other: ||   ||   ||   ||   ||   ||   ||   
   || 5402.19.10.00 || --- Of nylon || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 5402.19.90.00 || --- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 5402.20.00.00 || - High-tenacity yarn of polyesters || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || - Textured yarn: ||   ||   ||   ||   ||   ||   ||   
   || 5402.31.00.00 || -- Of nylon or other polyamides, measuring per single yarn not more than 50 tex || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 5402.32.00.00 || -- Of nylon or other polyamides, measuring per single yarn more than 50 tex || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 5402.33.00.00 || -- Of polyesters || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 5402.34.00.00 || -- Of polypropylene || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 5402.39.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || - Other yarn, single, untwisted or with a twist not exceeding 50 turns per metre: ||   ||   ||   ||   ||   ||   ||   
   || 5402.44.00.00 || -- Elastomeric || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 5402.45.00.00 || -- Other, of nylon or other polyamides || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 5402.46.00.00 || -- Other, of polyesters, partially oriented || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 5402.47.00.00 || -- Other, of polyesters || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 5402.48.00.00 || -- Other, of polypropylene || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 5402.49.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || - Other yarn, single, with a twist exceeding 50 turns per metre: ||   ||   ||   ||   ||   ||   ||   
   || 5402.51.00.00 || -- Of nylon or other polyamides || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 5402.52.00.00 || -- Of polyesters || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 5402.59.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || - Other yarn, multiple (folded) or cabled: ||   ||   ||   ||   ||   ||   ||   
   || 5402.61.00.00 || -- Of nylon or other polyamides || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 5402.62.00.00 || -- Of polyesters || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 5402.69.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
 54.03 ||   || Artificial filament yarn (other than sewing thread), not put up for retail sale, including artificial monofilament of less than 67 decitex. ||   ||   ||   ||   ||   ||   ||   
   || 5403.10.00.00 || - High-tenacity yarn of viscose rayon || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || - Other yarn, single: ||   ||   ||   ||   ||   ||   ||   
   || 5403.31.00.00 || -- Of viscose rayon, untwisted or with a twist not exceeding 120 turns per metre || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 5403.32.00.00 || -- Of viscose rayon, with a twist exceeding 120 turns per metre || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 5403.33.00.00 || -- Of cellulose acetate || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 5403.39.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || - Other yarn, multiple (folded) or cabled: ||   ||   ||   ||   ||   ||   ||   
   || 5403.41.00.00 || -- Of viscose rayon || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 5403.42.00.00 || -- Of cellulose acetate || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 5403.49.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
 54.04 ||   || Synthetic monofilament of 67 decitex or more and of which no cross-sectional dimension exceeds 1 mm; strip and the like (for example, artificial straw), of synthetic textile materials, of an apparent width not exceeding 5 mm. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Monofilament: ||   ||   ||   ||   ||   ||   ||   
   || 5404.11.00.00 || -- Elastomeric || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 5404.12.00.00 || -- Other, of polypropylene || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 5404.19.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 5404.90.00.00 || - Other || 10 || B || 10 || 10 || 5 || 0 || 0 
 54.05 || 5405.00.00.00 || Artificial monofilament of 67 decitex or more and of which no cross-sectional dimension exceeds 1 mm; strip and the like (for example, artificial straw), of artificial textile materials, of an apparent width not exceeding 5 mm. || 10 || B || 10 || 10 || 5 || 0 || 0 
 54.06 || 5406.00.00.00 || Man-made filament yarn (other than sewing thread), put up for retail sale. || 10 || B || 10 || 10 || 5 || 0 || 0 
 54.07 ||   || Woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 54.04. ||   ||   ||   ||   ||   ||   ||   
   || 5407.10.00.00 || - Woven fabrics obtained from high-tenacity yarn of nylon or other polyamides or of polyesters || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Woven fabrics obtained from strip or the like: ||   ||   ||   ||   ||   ||   ||   
   || 5407.20.10.00 || -- Polypropylene fabrics, of the type used as carpet backing || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5407.20.90.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5407.30.00.00 || - 'Fabrics' specified in note 9 to Section XI || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Other woven fabrics, containing 85 % or more by weight of filaments of nylon or other polyamides: ||   ||   ||   ||   ||   ||   ||   
   || 5407.41.00.00 || -- Unbleached or bleached || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5407.42.00.00 || -- Dyed || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5407.43.00.00 || -- Of yarns of different colours || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5407.44.00.00 || -- Printed || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Other woven fabrics, containing 85 % or more by weight of textured polyester filaments: ||   ||   ||   ||   ||   ||   ||   
   || 5407.51.00.00 || -- Unbleached or bleached || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5407.52.00.00 || -- Dyed || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5407.53.00.00 || -- Of yarns of different colours || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5407.54.00.00 || -- Printed || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Other woven fabrics, containing 85 % or more by weight of polyester filaments: ||   ||   ||   ||   ||   ||   ||   
   || 5407.61.00.00 || -- Containing 85 % or more by weight of non-textured polyester filaments || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5407.69.00.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Other woven fabrics, containing 85 % or more by weight of synthetic filaments: ||   ||   ||   ||   ||   ||   ||   
   || 5407.71.00.00 || -- Unbleached or bleached || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5407.72.00.00 || -- Dyed || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5407.73.00.00 || -- Of yarns of different colours || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5407.74.00.00 || -- Printed || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Other woven fabrics, containing less than 85 % by weight of synthetic filaments, mixed mainly or solely with cotton: ||   ||   ||   ||   ||   ||   ||   
   || 5407.81.00.00 || -- Unbleached or bleached || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5407.82.00.00 || -- Dyed || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5407.83.00.00 || -- Of yarns of different colours || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5407.84.00.00 || -- Printed || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Other woven fabrics: ||   ||   ||   ||   ||   ||   ||   
   || 5407.91.00.00 || -- Unbleached or bleached || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5407.92.00.00 || -- Dyed || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5407.93.00.00 || -- Of yarns of different colours || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5407.94.00.00 || -- Printed || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 54.08 ||   || Woven fabrics of artificial filament yarn, including woven fabrics obtained from materials of heading 54.05. ||   ||   ||   ||   ||   ||   ||   
   || 5408.10.00.00 || - Woven fabrics obtained from high-tenacity yarn of viscose rayon || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Other woven fabrics, containing 85 % or more by weight of artificial filament or strip or the like: ||   ||   ||   ||   ||   ||   ||   
   || 5408.21.00.00 || -- Unbleached or bleached || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5408.22.00.00 || -- Dyed || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5408.23.00.00 || -- Of yarns of different colours || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5408.24.00.00 || -- Printed || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Other woven fabrics: ||   ||   ||   ||   ||   ||   ||   
   || 5408.31.00.00 || -- Unbleached or bleached || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5408.32.00.00 || -- Dyed || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5408.33.00.00 || -- Of yarns of different colours || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5408.34.00.00 || -- Printed || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 55.01 ||   || Synthetic filament tow. ||   ||   ||   ||   ||   ||   ||   
   || 5501.10.00.00 || - Of nylon or other polyamides || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 5501.20.00.00 || - Of polyesters || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 5501.30.00.00 || - Acrylic or modacrylic || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 5501.40.00.00 || - Of polypropylene || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 5501.90.00.00 || - Other || 10 || B || 10 || 10 || 5 || 0 || 0 
 55.02 || 5502.00.00.00 || Artificial filament tow. || 5 || A || 5 || 0 || 0 || 0 || 0 
 55.03 ||   || Synthetic staple fibres, not carded, combed or otherwise processed for spinning. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Of nylon or other polyamides: ||   ||   ||   ||   ||   ||   ||   
   || 5503.11.00.00 || -- Of aramids || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 5503.19.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 5503.20.00.00 || - Of polyesters || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 5503.30.00.00 || - Acrylic or modacrylic || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 5503.40.00.00 || - Of polypropylene || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 5503.90.00.00 || - Other || 10 || B || 10 || 10 || 5 || 0 || 0 
 55.04 ||   || Artificial staple fibres, not carded, combed or otherwise processed for spinning. ||   ||   ||   ||   ||   ||   ||   
   || 5504.10.00.00 || - Of viscose rayon || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 5504.90.00.00 || - Other || 10 || B || 10 || 10 || 5 || 0 || 0 
 55.05 ||   || Waste (including noils, yarn waste and garnetted stock) of man-made fibres. ||   ||   ||   ||   ||   ||   ||   
   || 5505.10.00.00 || - Of synthetic fibres || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 5505.20.00.00 || - Of artificial fibres || 10 || B || 10 || 10 || 5 || 0 || 0 
 55.06 ||   || Synthetic staple fibres, carded, combed or otherwise processed for spinning. ||   ||   ||   ||   ||   ||   ||   
   || 5506.10.00.00 || - Of nylon or other polyamides || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5506.20.00.00 || - Of polyesters || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5506.30.00.00 || - Acrylic or modacrylic || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5506.90.00.00 || - Other || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 55.07 || 5507.00.00.00 || Artificial staple fibres, carded, combed or otherwise processed for spinning. || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 55.08 ||   || Sewing thread of man-made staple fibres, whether or not put up for retail sale. ||   ||   ||   ||   ||   ||   ||   
   || 5508.10.00.00 || - Of synthetic staple fibres || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5508.20.00.00 || - Of artificial staple fibres || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 55.09 ||   || Yarn (other than sewing thread) of synthetic staple fibres, not put up for retail sale. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Containing 85 % or more by weight of staple fibres of nylon or other polyamides: ||   ||   ||   ||   ||   ||   ||   
   || 5509.11.00.00 || -- Single yarn || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5509.12.00.00 || -- Multiple (folded) or cabled yarn || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Containing 85 % or more by weight of polyester staple fibres: ||   ||   ||   ||   ||   ||   ||   
   || 5509.21.00.00 || -- Single yarn || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5509.22.00.00 || -- Multiple (folded) or cabled yarn || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Containing 85 % or more by weight of acrylic or modacrylic staple fibres: ||   ||   ||   ||   ||   ||   ||   
   || 5509.31.00.00 || -- Single yarn || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 5509.32.00.00 || -- Multiple (folded) or cabled yarn || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Other yarn, containing 85 % or more by weight of synthetic staple fibres: ||   ||   ||   ||   ||   ||   ||   
   || 5509.41.00.00 || -- Single yarn || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5509.42.00.00 || -- Multiple (folded) or cabled yarn || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || -- Other yarn, of polyester staple fibres: ||   ||   ||   ||   ||   ||   ||   
   || 5509.51.00.00 || -- Mixed mainly or solely with artificial staple fibres || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5509.52.00.00 || -- Mixed mainly or solely with wool or fine animal hair || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 5509.53.00.00 || -- Mixed mainly or solely with cotton || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5509.59.00.00 || -- Other || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Other yarn, of acrylic or modacrylic staple fibres: ||   ||   ||   ||   ||   ||   ||   
   || 5509.61.00.00 || -- Mixed mainly or solely with wool or fine animal hair || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 5509.62.00.00 || -- Mixed mainly or solely with cotton || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5509.69.00.00 || -- Other || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Other yarn: ||   ||   ||   ||   ||   ||   ||   
   || 5509.91.00.00 || -- Mixed mainly or solely with wool or fine animal hair || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 5509.92.00.00 || -- Mixed mainly or solely with cotton || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5509.99.00.00 || -- Other || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 55.10 ||   || Yarn (other than sewing thread) of artificial staple fibres, not put up for retail sale. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Containing 85 % or more by weight of artificial staple fibres: ||   ||   ||   ||   ||   ||   ||   
   || 5510.11.00.00 || -- Single yarn || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5510.12.00.00 || -- Multiple (folded) or cabled yarn || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 5510.20.00.00 || - Other yarn, mixed mainly or solely with wool or fine animal hair || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5510.30.00.00 || - Other yarn, mixed mainly or solely with cotton || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5510.90.00.00 || - Other yarn || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 55.11 ||   || Yarn (other than sewing thread) of man-made staple fibres, put up for retail sale. ||   ||   ||   ||   ||   ||   ||   
   || 5511.10.00.00 || - Of synthetic staple fibres, containing 85 % or more by weight of such fibres || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5511.20.00.00 || - Of synthetic staple fibres, containing less than 85 % by weight of such fibres || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5511.30.00.00 || - Of artificial staple fibres || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 55.12 ||   || Woven fabrics of synthetic staple fibres, containing 85 % or more by weight of synthetic staple fibres. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Containing 85 % or more by weight of polyester staple fibres: ||   ||   ||   ||   ||   ||   ||   
   || 5512.11.00.00 || -- Unbleached or bleached || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || -- Other: ||   ||   ||   ||   ||   ||   ||   
   || 5512.19.10.00 || --- Printed || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5512.19.90.00 || --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Containing 85 % or more by weight of acrylic or modacrylic staple fibres: ||   ||   ||   ||   ||   ||   ||   
   || 5512.21.00.00 || -- Unbleached or bleached || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || -- Other: ||   ||   ||   ||   ||   ||   ||   
   || 5512.29.10.00 || --- Printed || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5512.29.90.00 || --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 5512.91.00.00 || -- Unbleached or bleached || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || -- Other: ||   ||   ||   ||   ||   ||   ||   
   || 5512.99.10.00 || --- Printed || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5512.99.90.00 || --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 55.13 ||   || Woven fabrics of synthetic staple fibres, containing less than 85 % by weight of such fibres, mixed mainly or solely with cotton, of a weight not exceeding 170 g/m². ||   ||   ||   ||   ||   ||   ||   
   ||   || -- Unbleached or bleached: ||   ||   ||   ||   ||   ||   ||   
   || 5513.11.00.00 || -- Of polyester staple fibres, plain weave || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5513.12.00.00 || -- 3-thread or 4-thread twill, including cross twill, of polyester staple fibres || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5513.13.00.00 || -- Other woven fabrics of polyester staple fibres || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5513.19.00.00 || -- Other woven fabrics || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Dyed: ||   ||   ||   ||   ||   ||   ||   
   || 5513.21.00.00 || -- Of polyester staple fibres, plain weave || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5513.23.00.00 || -- Other woven fabrics of polyester staple fibres || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5513.29.00.00 || -- Other woven fabrics || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Of yarns of different colours: ||   ||   ||   ||   ||   ||   ||   
   || 5513.31.00.00 || -- Of polyester staple fibres, plain weave || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5513.39.00.00 || -- Other woven fabrics || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Printed: ||   ||   ||   ||   ||   ||   ||   
   || 5513.41.00.00 || -- Of polyester staple fibres, plain weave || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5513.49.00.00 || -- Other woven fabrics || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 55.14 ||   || Woven fabrics of synthetic staple fibres, containing less than 85 % by weight of such fibres, mixed mainly or solely with cotton, of a weight exceeding 170 g/m². ||   ||   ||   ||   ||   ||   ||   
   ||   || -- Unbleached or bleached: ||   ||   ||   ||   ||   ||   ||   
   || 5514.11.00.00 || -- Of polyester staple fibres, plain weave || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5514.12.00.00 || -- 3-thread or 4-thread twill, including cross twill, of polyester staple fibres || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5514.19.00.00 || -- Other woven fabrics || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Dyed: ||   ||   ||   ||   ||   ||   ||   
   || 5514.21.00.00 || -- Of polyester staple fibres, plain weave || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5514.22.00.00 || -- 3-thread or 4-thread twill, including cross twill, of polyester staple fibres || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5514.23.00.00 || -- Other woven fabrics of polyester staple fibres || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5514.29.00.00 || -- Other woven fabrics || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5514.30.00.00 || - Of yarns of different colours || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Printed: ||   ||   ||   ||   ||   ||   ||   
   || 5514.41.00.00 || -- Of polyester staple fibres, plain weave || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5514.42.00.00 || -- 3-thread or 4-thread twill, including cross twill, of polyester staple fibres || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5514.43.00.00 || -- Other woven fabrics of polyester staple fibres || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5514.49.00.00 || -- Other woven fabrics || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 55.15 ||   || Other woven fabrics of synthetic staple fibres. ||   ||   ||   ||   ||   ||   ||   
   ||   || -- Of polyester staple fibres: ||   ||   ||   ||   ||   ||   ||   
   || 5515.11.00.00 || -- Mixed mainly or solely with viscose rayon staple fibres || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5515.12.00.00 || -- Mixed mainly or solely with man-made filaments || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5515.13.00.00 || -- Mixed mainly or solely with wool or fine animal hair || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5515.19.00.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Of acrylic or modacrylic staple fibres: ||   ||   ||   ||   ||   ||   ||   
   || 5515.21.00.00 || -- Mixed mainly or solely with man-made filaments || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5515.22.00.00 || -- Mixed mainly or solely with wool or fine animal hair || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5515.29.00.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Other woven fabrics: ||   ||   ||   ||   ||   ||   ||   
   || 5515.91.00.00 || -- Mixed mainly or solely with man-made filaments || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5515.99.00.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 55.16 ||   || Woven fabrics of artificial staple fibres. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Containing 85 % or more by weight of artificial staple fibres: ||   ||   ||   ||   ||   ||   ||   
   || 5516.11.00.00 || -- Unbleached or bleached || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5516.12.00.00 || -- Dyed || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5516.13.00.00 || -- Of yarns of different colours || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5516.14.00.00 || -- Printed || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Containing less than 85 % by weight of artificial staple fibres, mixed mainly or solely with man-made filaments: ||   ||   ||   ||   ||   ||   ||   
   || 5516.21.00.00 || -- Unbleached or bleached || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5516.22.00.00 || -- Dyed || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5516.23.00.00 || -- Of yarns of different colours || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5516.24.00.00 || -- Printed || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Containing less than 85 % by weight of artificial staple fibres, mixed mainly or solely with wool or fine animal hair: ||   ||   ||   ||   ||   ||   ||   
   || 5516.31.00.00 || -- Unbleached or bleached || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5516.32.00.00 || -- Dyed || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5516.33.00.00 || -- Of yarns of different colours || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5516.34.00.00 || -- Printed || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Containing less than 85 % by weight of artificial staple fibres, mixed mainly or solely with cotton: ||   ||   ||   ||   ||   ||   ||   
   || 5516.41.00.00 || -- Unbleached or bleached || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5516.42.00.00 || -- Dyed || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5516.43.00.00 || -- Of yarns of different colours || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5516.44.00.00 || -- Printed || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 5516.91.00.00 || -- Unbleached or bleached || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5516.92.00.00 || -- Dyed || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5516.93.00.00 || -- Of yarns of different colours || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5516.94.00.00 || -- Printed || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 56.01 ||   || Wadding of textile materials and articles thereof; textile fibres, not exceeding 5 mm in length (flock), textile dust and mill neps. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Wadding of textile materials and articles thereof: ||   ||   ||   ||   ||   ||   ||   
   || 5601.21.00.00 || -- Of cotton || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5601.22.00.00 || -- Of man-made fibres || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5601.29.00.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5601.30.00.00 || - Textile flock and dust and mill neps || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 56.02 ||   || Felt, whether or not impregnated, coated, covered or laminated. ||   ||   ||   ||   ||   ||   ||   
   || 5602.10.00.00 || - Needleloom felt and stitch-bonded fibre fabrics || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Other felt, not impregnated, coated, covered or laminated: ||   ||   ||   ||   ||   ||   ||   
   || 5602.21.00.00 || -- Of wool or fine animal hair || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5602.29.00.00 || -- Of other textile materials || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5602.90.00.00 || - Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 56.03 ||   || Nonwovens, whether or not impregnated, coated, covered or laminated. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Of man-made filaments: ||   ||   ||   ||   ||   ||   ||   
   || 5603.11.00.00 || -- Weighing not more than 25 g/m² || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5603.12.00.00 || -- Weighing more than 25 g/m² but not more than 70 g/m² || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5603.13.00.00 || -- Weighing more than 70 g/m² but not more than 150 g/m² || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5603.14.00.00 || -- Weighing more than 150 g/m² || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 5603.91.00.00 || -- Weighing not more than 25 g/m² || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5603.92.00.00 || -- Weighing more than 25 g/m² but not more than 70 g/m² || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5603.93.00.00 || -- Weighing more than 70 g/m² but not more than 150 g/m² || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5603.94.00.00 || -- Weighing more than 150 g/m² || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 56.04 ||   || Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading 54.04 or 54.05, impregnated, coated, covered or sheathed with rubber or plastics. ||   ||   ||   ||   ||   ||   ||   
   || 5604.10.00.00 || - Rubber thread and cord, textile covered || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5604.90.00.00 || - Other || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 56.05 || 5605.00.00.00 || Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading 54.04 or 54.05, combined with metal in the form of thread, strip or powder or covered with metal. || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 56.06 || 5606.00.00.00 || Gimped yarn, and strip and the like of heading 54.04 or 54.05, gimped (other than those of heading 56.05 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarn. || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 56.07 ||   || Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed with rubber or plastics. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Of sisal or other textile fibres of the genus Agave: ||   ||   ||   ||   ||   ||   ||   
   || 5607.21.00.00 || -- Binder or baler twine || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5607.29.00.00 || -- Other || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Of polyethylene or polypropylene: ||   ||   ||   ||   ||   ||   ||   
   || 5607.41.00.00 || -- Binder or baler twine || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5607.49.00.00 || -- Other || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5607.50.00.00 || - Of other synthetic fibres || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5607.90.00.00 || - Other || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 56.08 ||   || Knotted netting of twine, cordage or rope; made-up fishing nets and other made-up nets, of textile materials. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Of man-made textile materials: ||   ||   ||   ||   ||   ||   ||   
   || 5608.11.00.00 || -- Made-up fishing nets || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 5608.19.00.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 5608.90.10.00 || -- Made-up fishing nets || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 5608.90.90.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 56.09 || 5609.00.00.00 || Articles of yarn, strip or the like of heading 54.04 or 54.05, twine, cordage, rope or cables, not elsewhere specified or included. || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 57.01 ||   || Carpets and other textile floor coverings, knotted, whether or not made up. ||   ||   ||   ||   ||   ||   ||   
   || 5701.10.00.00 || - Of wool or fine animal hair || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5701.90.00.00 || - Of other textile materials || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 57.02 ||   || Carpets and other textile floor coverings, woven, not tufted or flocked, whether or not made up, including 'Kelem', 'Schumacks', 'Karamanie' and similar hand-woven rugs. ||   ||   ||   ||   ||   ||   ||   
   || 5702.10.00.00 || - 'Kelem', 'Schumacks', 'Karamanie' and similar hand-woven rugs || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5702.20.00.00 || - Floor coverings of coconut fibres (coir) || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Other, of pile construction, not made up: ||   ||   ||   ||   ||   ||   ||   
   || 5702.31.00.00 || -- Of wool or fine animal hair || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5702.32.00.00 || -- Of man-made textile materials || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5702.39.00.00 || -- Of other textile materials || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Other, of pile construction, made up: ||   ||   ||   ||   ||   ||   ||   
   || 5702.41.00.00 || -- Of wool or fine animal hair || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5702.42.00.00 || -- Of man-made textile materials || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5702.49.00.00 || -- Of other textile materials || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5702.50.00.00 || - Other, not of pile construction, not made up || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Other, not of pile construction, made up: ||   ||   ||   ||   ||   ||   ||   
   || 5702.91.00.00 || -- Of wool or fine animal hair || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5702.92.00.00 || -- Of man-made textile materials || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5702.99.00.00 || -- Of other textile materials || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 57.03 ||   || Carpets and other textile floor coverings, tufted, whether or not made up. ||   ||   ||   ||   ||   ||   ||   
   || 5703.10.00.00 || - Of wool or fine animal hair || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5703.20.00.00 || - Of nylon or other polyamides || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5703.30.00.00 || - Of other man-made textile materials || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5703.90.00.00 || - Of other textile materials || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 57.04 ||   || Carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up. ||   ||   ||   ||   ||   ||   ||   
   || 5704.10.00.00 || - Tiles, having a maximum surface area of 0,3 m² || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5704.90.00.00 || - Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 57.05 || 5705.00.00.00 || Other carpets and other textile floor coverings, whether or not made up. || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 58.01 ||   || Woven pile fabrics and chenille fabrics, other than fabrics of heading 58.02 or 58.06. ||   ||   ||   ||   ||   ||   ||   
   || 5801.10.00.00 || - Of wool or fine animal hair || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Of cotton: ||   ||   ||   ||   ||   ||   ||   
   || 5801.21.00.00 || -- Uncut weft pile fabrics || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 5801.22.00.00 || -- Cut corduroy || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 5801.23.00.00 || -- Other weft pile fabrics || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 5801.26.00.00 || -- Chenille fabrics || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 5801.27.00.00 || -- Warp pile fabrics || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Of man-made fibres: ||   ||   ||   ||   ||   ||   ||   
   || 5801.31.00.00 || -- Uncut weft pile fabrics || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 5801.32.00.00 || -- Cut corduroy || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 5801.33.00.00 || -- Other weft pile fabrics || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 5801.36.00.00 || -- Chenille fabrics || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 5801.37.00.00 || -- Warp pile fabrics || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 5801.90.00.00 || - Of other textile materials || 20 || C || 20 || 20 || 10 || 5 || 0 
 58.02 ||   || Terry towelling and similar woven terry fabrics, other than narrow fabrics of heading 58.06; tufted textile fabrics, other than products of heading 57.03. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Terry towelling and similar woven terry fabrics, of cotton: ||   ||   ||   ||   ||   ||   ||   
   || 5802.11.00.00 || -- Unbleached || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 5802.19.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 5802.20.00.00 || - Terry towelling and similar woven terry fabrics, of other textile materials || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 5802.30.00.00 || - Tufted textile fabrics || 20 || C || 20 || 20 || 10 || 5 || 0 
 58.03 ||   || Gauze, other than narrow fabrics of heading 58.06. ||   ||   ||   ||   ||   ||   ||   
   || 5803.00.10.00 || -- Polypropylene fabrics, of the type used as carpet backing || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 5803.00.90.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
 58.04 ||   || Tulles and other net fabrics, not including woven, knitted or crocheted fabrics; lace in the piece, in strips or in motifs, other than fabrics of headings 60.02 to 60.06. ||   ||   ||   ||   ||   ||   ||   
   || 5804.10.00.00 || - Tulles and other net fabrics || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Mechanically made lace: ||   ||   ||   ||   ||   ||   ||   
   || 5804.21.00.00 || -- Of man-made fibres || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 5804.29.00.00 || -- Of other textile materials || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 5804.30.00.00 || - Handmade lace || 20 || C || 20 || 20 || 10 || 5 || 0 
 58.05 || 5805.00.00.00 || Hand-woven tapestries of the type Gobelins, Flanders, Aubusson, Beauvais and the like, and needle-worked tapestries (for example, petit point, cross stitch), whether or not made up. || 20 || C || 20 || 20 || 10 || 5 || 0 
 58.06 ||   || Narrow woven fabrics, other than goods of heading 58.07; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs). ||   ||   ||   ||   ||   ||   ||   
   || 5806.10.00.00 || - Woven pile fabrics (including terry towelling and similar terry fabrics) and chenille fabrics || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 5806.20.00.00 || - Other woven fabrics, containing by weight 5 % or more of elastomeric yarn or rubber thread || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Other woven fabrics: ||   ||   ||   ||   ||   ||   ||   
   || 5806.31.00.00 || -- Of cotton || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 5806.32.00.00 || -- Of man-made fibres || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 5806.39.00.00 || -- Of other textile materials || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 5806.40.00.00 || - Fabrics consisting of warp without weft assembled by means of an adhesive (bolducs) || 20 || C || 20 || 20 || 10 || 5 || 0 
 58.07 ||   || Labels, badges and similar articles of textile materials, in the piece, in strips or cut to shape or size, not embroidered. ||   ||   ||   ||   ||   ||   ||   
   || 5807.10.00.00 || - Woven || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5807.90.00.00 || - Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 58.08 ||   || Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles. ||   ||   ||   ||   ||   ||   ||   
   || 5808.10.00.00 || - Braids, in the piece || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5808.90.00.00 || - Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 58.09 || 5809.00.00.00 || Woven fabrics of metal thread and woven fabrics of metallised yarn of heading 56.05, of a kind used in apparel, as furnishing fabrics or for similar purposes, not elsewhere specified or included. || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 58.10 ||   || Embroidery in the piece, in strips or in motifs. ||   ||   ||   ||   ||   ||   ||   
   || 5810.10.00.00 || - Embroidery without visible ground || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Other embroidery: ||   ||   ||   ||   ||   ||   ||   
   || 5810.91.00.00 || -- Of cotton || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5810.92.00.00 || -- Of man-made fibres || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5810.99.00.00 || -- Of other textile materials || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 58.11 || 5811.00.00.00 || Quilted textile products in the piece, composed of one or more layers of textile materials assembled with padding by stitching or otherwise, other than embroidery of heading 58.10. || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 59.01 ||   || Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations. ||   ||   ||   ||   ||   ||   ||   
   || 5901.10.00.00 || - Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5901.90.00.00 || - Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 59.02 ||   || Tyre cord fabric of high-tenacity yarn of nylon or other polyamides, polyesters or viscose rayon. ||   ||   ||   ||   ||   ||   ||   
   || 5902.10.00.00 || - Of nylon or other polyamides || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5902.20.00.00 || - Of polyesters || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5902.90.00.00 || - Other || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 59.03 ||   || Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 59.02. ||   ||   ||   ||   ||   ||   ||   
   || 5903.10.00.00 || - With poly(vinyl chloride) || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 5903.20.00.00 || - With polyurethane || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 5903.90.00.00 || - Other || 20 || C || 20 || 20 || 10 || 5 || 0 
 59.04 ||   || Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape. ||   ||   ||   ||   ||   ||   ||   
   || 5904.10.00.00 || - Linoleum || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5904.90.00.00 || - Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 59.05 || 5905.00.00.00 || Textile wall coverings. || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 59.06 ||   || Rubberised textile fabrics, other than those of heading 59.02. ||   ||   ||   ||   ||   ||   ||   
   || 5906.10.00.00 || - Adhesive tape of a width not exceeding 20 cm || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 5906.91.00.00 || -- Knitted or crocheted || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 5906.99.00.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 59.07 || 5907.00.00.00 || Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio backcloths or the like. || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 59.08 || 5908.00.00.00 || Textile wicks, woven, plaited or knitted, for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas-mantle fabric therefor, whether or not impregnated. || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 59.09 || 5909.00.00.00 || Textile hosepiping and similar textile tubing, with or without lining, armour or accessories of other materials. || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 59.10 || 5910.00.00.00 || Transmission or conveyor belts or belting, of textile material, whether or not impregnated, coated, covered or laminated with plastics, or reinforced with metal or other material. || 10 || B || 10 || 10 || 5 || 0 || 0 
 59.11 ||   || Textile products and articles, for technical uses, specified in note 7 to this Chapter. ||   ||   ||   ||   ||   ||   ||   
   || 5911.10.00.00 || - Textile fabrics, felt and felt-lined woven fabrics, coated, covered or laminated with rubber, leather or other material, of a kind used for card clothing, and similar fabrics of a kind used for other technical purposes, including narrow fabrics made of velvet impregnated with rubber, for covering weaving spindles (weaving beams) || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 5911.20.00.00 || - Bolting cloth, whether or not made up || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || - Textile fabrics and felts, endless or fitted with linking devices, of a kind used in paper-making or similar machines (for example, for pulp or asbestos-cement): ||   ||   ||   ||   ||   ||   ||   
   || 5911.31.00.00 || -- Weighing less than 650 g/m² || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 5911.32.00.00 || -- Weighing 650 g/m² or more || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 5911.40.00.00 || - Straining cloth of a kind used in oil-presses or the like, including that of human hair || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 5911.90.00.00 || - Other || 10 || B || 10 || 10 || 5 || 0 || 0 
 60.01 ||   || Pile fabrics, including 'long pile' fabrics and terry fabrics, knitted or crocheted. ||   ||   ||   ||   ||   ||   ||   
   || 6001.10.00.00 || - 'Long pile' fabrics || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Looped pile fabrics: ||   ||   ||   ||   ||   ||   ||   
   || 6001.21.00.00 || -- Of cotton || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 6001.22.00.00 || -- Of man-made fibres || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 6001.29.00.00 || -- Of other textile materials || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 6001.91.00.00 || -- Of cotton || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 6001.92.00.00 || -- Of man-made fibres || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 6001.99.00.00 || -- Of other textile materials || 20 || C || 20 || 20 || 10 || 5 || 0 
 60.02 ||   || Knitted or crocheted fabrics of a width not exceeding 30 cm, containing by weight 5 % or more of elastomeric yarn or rubber thread, other than those of heading 60.01. ||   ||   ||   ||   ||   ||   ||   
   || 6002.40.00.00 || - Containing by weight 5 % or more of elastomeric yarn, but not containing rubber thread || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 6002.90.00.00 || - Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 60.03 ||   || Knitted or crocheted fabrics of a width not exceeding 30 cm, other than those of heading 60.01 or 60.02. ||   ||   ||   ||   ||   ||   ||   
   || 6003.10.00.00 || - Of wool or fine animal hair || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 6003.20.00.00 || - Of cotton || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 6003.30.00.00 || - Of synthetic fibres || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 6003.40.00.00 || - Of artificial fibres || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 6003.90.00.00 || - Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 60.04 ||   || Knitted or crocheted fabrics of a width exceeding 30 cm, containing by weight 5 % or more of elastomeric yarn or rubber thread, other than those of heading 60.01. ||   ||   ||   ||   ||   ||   ||   
   || 6004.10.00.00 || - Containing by weight 5 % or more of elastomeric yarn, but not containing rubber thread || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 6004.90.00.00 || - Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 60.05 ||   || Warp knit fabrics (including those made on galloon knitting machines), other than those of headings 60.01 to 60.04. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Of cotton: ||   ||   ||   ||   ||   ||   ||   
   || 6005.21.00.00 || -- Unbleached or bleached || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 6005.22.00.00 || -- Dyed || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 6005.23.00.00 || -- Of yarns of different colours || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 6005.24.00.00 || -- Printed || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Of synthetic fibres: ||   ||   ||   ||   ||   ||   ||   
   || 6005.31.00.00 || -- Unbleached or bleached || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 6005.32.00.00 || -- Dyed || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 6005.33.00.00 || -- Of yarns of different colours || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 6005.34.00.00 || -- Printed || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Of artificial fibres: ||   ||   ||   ||   ||   ||   ||   
   || 6005.41.00.00 || -- Unbleached or bleached || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 6005.42.00.00 || -- Dyed || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 6005.43.00.00 || -- Of yarns of different colours || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 6005.44.00.00 || -- Printed || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 6005.90.00.00 || - Other || 20 || C || 20 || 20 || 10 || 5 || 0 
 60.06 ||   || Other knitted or crocheted fabrics. ||   ||   ||   ||   ||   ||   ||   
   || 6006.10.00.00 || - Of wool or fine animal hair || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Of cotton: ||   ||   ||   ||   ||   ||   ||   
   || 6006.21.00.00 || -- Unbleached or bleached || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 6006.22.00.00 || -- Dyed || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 6006.23.00.00 || -- Of yarns of different colours || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 6006.24.00.00 || -- Printed || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Of synthetic fibres: ||   ||   ||   ||   ||   ||   ||   
   || 6006.31.00.00 || -- Unbleached or bleached || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 6006.32.00.00 || -- Dyed || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 6006.33.00.00 || -- Of yarns of different colours || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 6006.34.00.00 || -- Printed || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Of artificial fibres: ||   ||   ||   ||   ||   ||   ||   
   || 6006.41.00.00 || -- Unbleached or bleached || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 6006.42.00.00 || -- Dyed || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 6006.43.00.00 || -- Of yarns of different colours || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 6006.44.00.00 || -- Printed || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 6006.90.00.00 || - Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 61.01 ||   || Men's or boys' overcoats, car coats, capes, cloaks, anoraks (including ski jackets), windcheaters, wind-jackets and similar articles, knitted or crocheted, other than those of heading 61.03. ||   ||   ||   ||   ||   ||   ||   
   || 6101.20.00.00 || - Of cotton || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 6101.30.00.00 || - Of man-made fibres || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 6101.90.00.00 || - Of other textile materials || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 61.02 ||   || Women's or girls' overcoats, car coats, capes, cloaks, anoraks (including ski jackets), windcheaters, wind-jackets and similar articles, knitted or crocheted, other than those of heading 61.04. ||   ||   ||   ||   ||   ||   ||   
   || 6102.10.00.00 || - Of wool or fine animal hair || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 6102.20.00.00 || - Of cotton || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 6102.30.00.00 || - Of man-made fibres || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 6102.90.00.00 || - Of other textile materials || 20 || C || 20 || 20 || 10 || 5 || 0 
 61.03 ||   || Men's or boys' suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted. ||   ||   ||   ||   ||   ||   ||   
   || 6103.10.00.00 || - Suits || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Ensembles: ||   ||   ||   ||   ||   ||   ||   
   || 6103.22.00.00 || -- Of cotton || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 6103.23.00.00 || -- Of synthetic fibres || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 6103.29.00.00 || -- Of other textile materials || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Jackets and blazers: ||   ||   ||   ||   ||   ||   ||   
   || 6103.31.00.00 || -- Of wool or fine animal hair || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 6103.32.00.00 || -- Of cotton || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 6103.33.00.00 || -- Of synthetic fibres || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 6103.39.00.00 || -- Of other textile materials || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Trousers, bib and brace overalls, breeches and shorts: ||   ||   ||   ||   ||   ||   ||   
   || 6103.41.00.00 || -- Of wool or fine animal hair || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 6103.42.00.00 || -- Of cotton || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 6103.43.00.00 || -- Of synthetic fibres || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 6103.49.00.00 || -- Of other textile materials || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 61.04 ||   || Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Suits: ||   ||   ||   ||   ||   ||   ||   
   || 6104.13.00.00 || -- Of synthetic fibres || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 6104.19.00.00 || -- Of other textile materials || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Ensembles: ||   ||   ||   ||   ||   ||   ||   
   || 6104.22.00.00 || -- Of cotton || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 6104.23.00.00 || -- Of synthetic fibres || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 6104.29.00.00 || -- Of other textile materials || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Jackets and blazers: ||   ||   ||   ||   ||   ||   ||   
   || 6104.31.00.00 || -- Of wool or fine animal hair || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 6104.32.00.00 || -- Of cotton || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 6104.33.00.00 || -- Of synthetic fibres || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 6104.39.00.00 || -- Of other textile materials || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Dresses: ||   ||   ||   ||   ||   ||   ||   
   || 6104.41.00.00 || -- Of wool or fine animal hair || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 6104.42.00.00 || -- Of cotton || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 6104.43.00.00 || -- Of synthetic fibres || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 6104.44.00.00 || -- Of artificial fibres || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 6104.49.00.00 || -- Of other textile materials || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Skirts and divided skirts: ||   ||   ||   ||   ||   ||   ||   
   || 6104.51.00.00 || -- Of wool or fine animal hair || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 6104.52.00.00 || -- Of cotton || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 6104.53.00.00 || -- Of synthetic fibres || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 6104.59.00.00 || -- Of other textile materials || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Trousers, bib and brace overalls, breeches and shorts: ||   ||   ||   ||   ||   ||   ||   
   || 6104.61.00.00 || -- Of wool or fine animal hair || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 6104.62.00.00 || -- Of cotton || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 6104.63.00.00 || -- Of synthetic fibres || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 6104.69.00.00 || -- Of other textile materials || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 61.05 ||   || Men's or boys' shirts, knitted or crocheted. ||   ||   ||   ||   ||   ||   ||   
   || 6105.10.00.00 || - Of cotton || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 6105.20.00.00 || - Of man-made fibres || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 6105.90.00.00 || - Of other textile materials || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 61.06 ||   || Women's or girls' blouses, shirts and shirt-blouses, knitted or crocheted. ||   ||   ||   ||   ||   ||   ||   
   || 6106.10.00.00 || - Of cotton || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 6106.20.00.00 || - Of man-made fibres || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 6106.90.00.00 || - Of other textile materials || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 61.07 ||   || Men's or boys' underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles, knitted or crocheted. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Underpants and briefs: ||   ||   ||   ||   ||   ||   ||   
   || 6107.11.00.00 || -- Of cotton || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 6107.12.00.00 || -- Of man-made fibres || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 6107.19.00.00 || -- Of other textile materials || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Nightshirts and pyjamas: ||   ||   ||   ||   ||   ||   ||   
   || 6107.21.00.00 || -- Of cotton || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 6107.22.00.00 || -- Of man-made fibres || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 6107.29.00.00 || -- Of other textile materials || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 6107.91.00.00 || -- Of cotton || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 6107.99.00.00 || -- Of other textile materials || 20 || C || 20 || 20 || 10 || 5 || 0 
 61.08 ||   || Women's or girls' slips, petticoats, briefs, panties, nightdresses, pyjamas, négligés, bathrobes, dressing gowns and similar articles, knitted or crocheted. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Slips and petticoats: ||   ||   ||   ||   ||   ||   ||   
   || 6108.11.00.00 || -- Of man-made fibres || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 6108.19.00.00 || -- Of other textile materials || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Briefs and panties: ||   ||   ||   ||   ||   ||   ||   
   || 6108.21.00.00 || -- Of cotton || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 6108.22.00.00 || -- Of man-made fibres || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 6108.29.00.00 || -- Of other textile materials || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Nightdresses and pyjamas: ||   ||   ||   ||   ||   ||   ||   
   || 6108.31.00.00 || -- Of cotton || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 6108.32.00.00 || -- Of man-made fibres || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 6108.39.00.00 || -- Of other textile materials || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 6108.91.00.00 || -- Of cotton || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 6108.92.00.00 || -- Of man-made fibres || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 6108.99.00.00 || -- Of other textile materials || 20 || C || 20 || 20 || 10 || 5 || 0 
 61.09 ||   || T-shirts, singlets and other vests, knitted or crocheted. ||   ||   ||   ||   ||   ||   ||   
   || 6109.10.00.00 || - Of cotton || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 6109.90.00.00 || - Of other textile materials || 20 || C || 20 || 20 || 10 || 5 || 0 
 61.10 ||   || Jerseys, pullovers, cardigans, waistcoats and similar articles, knitted or crocheted. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Of wool or fine animal hair: ||   ||   ||   ||   ||   ||   ||   
   || 6110.11.00.00 || -- Of wool || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 6110.12.00.00 || -- Of Kashmir (cashmere) goats || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 6110.19.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 6110.20.00.00 || - Of cotton || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 6110.30.00.00 || - Of man-made fibres || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 6110.90.00.00 || - Of other textile materials || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 61.11 ||   || Babies' garments and clothing accessories, knitted or crocheted. ||   ||   ||   ||   ||   ||   ||   
   || 6111.20.00.00 || - Of cotton || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 6111.30.00.00 || - Of synthetic fibres || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 6111.90.00.00 || - Of other textile materials || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 61.12 ||   || Tracksuits, ski suits and swimwear, knitted or crocheted. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Tracksuits: ||   ||   ||   ||   ||   ||   ||   
   || 6112.11.00.00 || -- Of cotton || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 6112.12.00.00 || -- Of synthetic fibres || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 6112.19.00.00 || -- Of other textile materials || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 6112.20.00.00 || - Ski suits || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Men's or boys' swimwear: ||   ||   ||   ||   ||   ||   ||   
   || 6112.31.00.00 || -- Of synthetic fibres || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 6112.39.00.00 || -- Of other textile materials || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Women's or girls' swimwear: ||   ||   ||   ||   ||   ||   ||   
   || 6112.41.00.00 || -- Of synthetic fibres || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 6112.49.00.00 || -- Of other textile materials || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 61.13 || 6113.00.00.00 || Garments, made up of knitted or crocheted fabrics of heading 59.03, 59.06 or 59.07. || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 61.14 ||   || Other garments, knitted or crocheted. ||   ||   ||   ||   ||   ||   ||   
   || 6114.20.00.00 || - Of cotton || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 6114.30.00.00 || - Of man-made fibres || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 6114.90.00.00 || - Of other textile materials || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 61.15 ||   || Pantyhose, tights, stockings, socks and other hosiery, including graduated compression hosiery (for example, stockings for varicose veins) and footwear without applied soles, knitted or crocheted. ||   ||   ||   ||   ||   ||   ||   
   || 6115.10.00.00 || - Graduated compression hosiery (for example, stockings for varicose veins) || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Other pantyhose and tights: ||   ||   ||   ||   ||   ||   ||   
   || 6115.21.00.00 || -- Of synthetic fibres, measuring per single yarn less than 67 decitex || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 6115.22.00.00 || -- Of synthetic fibres, measuring per single yarn 67 decitex or more || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 6115.29.00.00 || -- Of other textile materials || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 6115.30.00.00 || - Other women's full-length or knee-length hosiery, measuring per single yarn less than 67 decitex || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 6115.94.00.00 || -- Of wool or fine animal hair || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 6115.95.00.00 || -- Of cotton || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 6115.96.00.00 || -- Of synthetic fibres || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 6115.99.00.00 || -- Of other textile materials || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 61.16 ||   || Gloves, mittens and mitts, knitted or crocheted. ||   ||   ||   ||   ||   ||   ||   
   || 6116.10.00.00 || - Impregnated, coated or covered with plastics or rubber || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 6116.91.00.00 || -- Of wool or fine animal hair || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 6116.92.00.00 || -- Of cotton || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 6116.93.00.00 || -- Of synthetic fibres || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 6116.99.00.00 || -- Of other textile materials || 20 || C || 20 || 20 || 10 || 5 || 0 
 61.17 ||   || Other made-up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories. ||   ||   ||   ||   ||   ||   ||   
   || 6117.10.00.00 || - Shawls, scarves, mufflers, mantillas, veils and the like || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 6117.80.00.00 || - Other accessories || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 6117.90.00.00 || - Parts || 20 || C || 20 || 20 || 10 || 5 || 0 
 62.01 ||   || Men's or boys' overcoats, car coats, capes, cloaks, anoraks (including ski jackets), windcheaters, wind-jackets and similar articles, other than those of heading 62.03. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Overcoats, raincoats, car coats, capes, cloaks and similar articles: ||   ||   ||   ||   ||   ||   ||   
   || 6201.11.00.00 || -- Of wool or fine animal hair || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 6201.12.00.00 || -- Of cotton || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 6201.13.00.00 || -- Of man-made fibres || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 6201.19.00.00 || -- Of other textile materials || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 6201.91.00.00 || -- Of wool or fine animal hair || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 6201.92.00.00 || -- Of cotton || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 6201.93.00.00 || -- Of man-made fibres || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 6201.99.00.00 || -- Of other textile materials || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 62.02 ||   || Women's or girls' overcoats, car coats, capes, cloaks, anoraks (including ski jackets), windcheaters, wind-jackets and similar articles, other than those of heading 62.04. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Overcoats, raincoats, car coats, capes, cloaks and similar articles: ||   ||   ||   ||   ||   ||   ||   
   || 6202.11.00.00 || -- Of wool or fine animal hair || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 6202.12.00.00 || -- Of cotton || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 6202.13.00.00 || -- Of man-made fibres || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 6202.19.00.00 || -- Of other textile materials || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 6202.91.00.00 || -- Of wool or fine animal hair || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 6202.92.00.00 || -- Of cotton || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 6202.93.00.00 || -- Of man-made fibres || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 6202.99.00.00 || -- Of other textile materials || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 62.03 ||   || Men's or boys' suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear). ||   ||   ||   ||   ||   ||   ||   
   ||   || - Suits: ||   ||   ||   ||   ||   ||   ||   
   || 6203.11.00.00 || -- Of wool or fine animal hair || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 6203.12.00.00 || -- Of synthetic fibres || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 6203.19.00.00 || -- Of other textile materials || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Ensembles: ||   ||   ||   ||   ||   ||   ||   
   || 6203.22.00.00 || -- Of cotton || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 6203.23.00.00 || -- Of synthetic fibres || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 6203.29.00.00 || -- Of other textile materials || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Jackets and blazers: ||   ||   ||   ||   ||   ||   ||   
   || 6203.31.00.00 || -- Of wool or fine animal hair || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 6203.32.00.00 || -- Of cotton || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 6203.33.00.00 || -- Of synthetic fibres || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 6203.39.00.00 || -- Of other textile materials || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Trousers, bib and brace overalls, breeches and shorts: ||   ||   ||   ||   ||   ||   ||   
   || 6203.41.00.00 || -- Of wool or fine animal hair || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 6203.42.00.00 || -- Of cotton || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 6203.43.00.00 || -- Of synthetic fibres || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 6203.49.00.00 || -- Of other textile materials || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 62.04 ||   || Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear). ||   ||   ||   ||   ||   ||   ||   
   ||   || - Suits: ||   ||   ||   ||   ||   ||   ||   
   || 6204.11.00.00 || -- Of wool or fine animal hair || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 6204.12.00.00 || -- Of cotton || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 6204.13.00.00 || -- Of synthetic fibres || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 6204.19.00.00 || -- Of other textile materials || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Ensembles: ||   ||   ||   ||   ||   ||   ||   
   || 6204.21.00.00 || -- Of wool or fine animal hair || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 6204.22.00.00 || -- Of cotton || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 6204.23.00.00 || -- Of synthetic fibres || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 6204.29.00.00 || -- Of other textile materials || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Jackets and blazers: ||   ||   ||   ||   ||   ||   ||   
   || 6204.31.00.00 || -- Of wool or fine animal hair || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 6204.32.00.00 || -- Of cotton || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 6204.33.00.00 || -- Of synthetic fibres || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 6204.39.00.00 || -- Of other textile materials || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Dresses: ||   ||   ||   ||   ||   ||   ||   
   || 6204.41.00.00 || -- Of wool or fine animal hair || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 6204.42.00.00 || -- Of cotton || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 6204.43.00.00 || -- Of synthetic fibres || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 6204.44.00.00 || -- Of artificial fibres || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 6204.49.00.00 || -- Of other textile materials || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Skirts and divided skirts: ||   ||   ||   ||   ||   ||   ||   
   || 6204.51.00.00 || -- Of wool or fine animal hair || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 6204.52.00.00 || -- Of cotton || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 6204.53.00.00 || -- Of synthetic fibres || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 6204.59.00.00 || -- Of other textile materials || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Trousers, bib and brace overalls, breeches and shorts: ||   ||   ||   ||   ||   ||   ||   
   || 6204.61.00.00 || -- Of wool or fine animal hair || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 6204.62.00.00 || -- Of cotton || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 6204.63.00.00 || -- Of synthetic fibres || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 6204.69.00.00 || -- Of other textile materials || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 62.05 ||   || Men's or boys' shirts. ||   ||   ||   ||   ||   ||   ||   
   || 6205.20.00.00 || - Of cotton || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 6205.30.00.00 || - Of man-made fibres || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 6205.90.00.00 || - Of other textile materials || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 62.06 ||   || Women's or girls' blouses, shirts and shirt-blouses. ||   ||   ||   ||   ||   ||   ||   
   || 6206.10.00.00 || - Of silk or silk waste || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 6206.20.00.00 || - Of wool or fine animal hair || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 6206.30.00.00 || - Of cotton || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 6206.40.00.00 || - Of man-made fibres || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 6206.90.00.00 || - Of other textile materials || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 62.07 ||   || Men's or boys' singlets and other vests, underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Underpants and briefs: ||   ||   ||   ||   ||   ||   ||   
   || 6207.11.00.00 || -- Of cotton || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 6207.19.00.00 || -- Of other textile materials || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Nightshirts and pyjamas: ||   ||   ||   ||   ||   ||   ||   
   || 6207.21.00.00 || -- Of cotton || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 6207.22.00.00 || -- Of man-made fibres || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 6207.29.00.00 || -- Of other textile materials || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 6207.91.00.00 || -- Of cotton || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 6207.99.00.00 || -- Of other textile materials || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 62.08 ||   || Women's or girls' singlets and other vests, slips, petticoats, briefs, panties, nightdresses, pyjamas, négligés, bathrobes, dressing gowns and similar articles. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Slips and petticoats: ||   ||   ||   ||   ||   ||   ||   
   || 6208.11.00.00 || -- Of man-made fibres || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 6208.19.00.00 || -- Of other textile materials || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Nightdresses and pyjamas: ||   ||   ||   ||   ||   ||   ||   
   || 6208.21.00.00 || -- Of cotton || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 6208.22.00.00 || -- Of man-made fibres || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 6208.29.00.00 || -- Of other textile materials || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 6208.91.00.00 || -- Of cotton || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 6208.92.00.00 || -- Of man-made fibres || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 6208.99.00.00 || -- Of other textile materials || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 62.09 ||   || Babies' garments and clothing accessories. ||   ||   ||   ||   ||   ||   ||   
   || 6209.20.00.00 || - Of cotton || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 6209.30.00.00 || - Of synthetic fibres || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 6209.90.00.00 || - Of other textile materials || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 62.10 ||   || Garments, made up of fabrics of heading 56.02, 56.03, 59.03, 59.06 or 59.07. ||   ||   ||   ||   ||   ||   ||   
   || 6210.10.00.00 || - Of fabrics of heading 56.02 or 56.03 || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 6210.20.00.00 || - Other garments, of the type described in subheadings 6201.11 to 6201.19 || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 6210.30.00.00 || - Other garments, of the type described in subheadings 6202.11 to 6202.19 || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 6210.40.00.00 || - Other men's or boys' garments || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 6210.50.00.00 || - Other women's or girls' garments || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 62.11 ||   || Tracksuits, ski suits and swimwear; other garments. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Swimwear: ||   ||   ||   ||   ||   ||   ||   
   || 6211.11.00.00 || -- Men's or boys' || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 6211.12.00.00 || -- Women's or girls' || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 6211.20.00.00 || - Ski suits || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Other garments, men's or boys': ||   ||   ||   ||   ||   ||   ||   
   || 6211.32.00.00 || -- Of cotton || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 6211.33.00.00 || -- Of man-made fibres || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 6211.39.00.00 || -- Of other textile materials || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Other garments, women's or girls': ||   ||   ||   ||   ||   ||   ||   
   || 6211.42.00.00 || -- Of cotton || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 6211.43.00.00 || -- Of man-made fibres || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 6211.49.00.00 || -- Of other textile materials || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 62.12 ||   || Brassières, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted. ||   ||   ||   ||   ||   ||   ||   
   || 6212.10.00.00 || - Brassières || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 6212.20.00.00 || - Girdles and panty girdles || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 6212.30.00.00 || - Corselettes || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 6212.90.00.00 || - Other || 20 || C || 20 || 20 || 10 || 5 || 0 
 62.13 ||   || Handkerchiefs. ||   ||   ||   ||   ||   ||   ||   
   || 6213.20.00.00 || - Of cotton || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 6213.90.00.00 || - Of other textile materials || 20 || C || 20 || 20 || 10 || 5 || 0 
 62.14 ||   || Shawls, scarves, mufflers, mantillas, veils and the like. ||   ||   ||   ||   ||   ||   ||   
   || 6214.10.00.00 || - Of silk or silk waste || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 6214.20.00.00 || - Of wool or fine animal hair || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 6214.30.00.00 || - Of synthetic fibres || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 6214.40.00.00 || - Of artificial fibres || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 6214.90.00.00 || - Of other textile materials || 20 || C || 20 || 20 || 10 || 5 || 0 
 62.15 ||   || Ties, bow ties and cravats. ||   ||   ||   ||   ||   ||   ||   
   || 6215.10.00.00 || - Of silk or silk waste || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 6215.20.00.00 || - Of man-made fibres || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 6215.90.00.00 || - Of other textile materials || 20 || C || 20 || 20 || 10 || 5 || 0 
 62.16 || 6216.00.00.00 || Gloves, mittens and mitts. || 20 || C || 20 || 20 || 10 || 5 || 0 
 62.17 ||   || Other made-up clothing accessories; parts of garments or of clothing accessories, other than those of heading 62.12. ||   ||   ||   ||   ||   ||   ||   
   || 6217.10.00.00 || - Accessories || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 6217.90.00.00 || - Parts || 20 || C || 20 || 20 || 10 || 5 || 0 
 63.01 ||   || Blankets and travelling rugs. ||   ||   ||   ||   ||   ||   ||   
   || 6301.10.00.00 || - Electric blankets || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 6301.20.00.00 || - Blankets (other than electric blankets) and travelling rugs, of wool or of fine animal hair || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 6301.30.00.00 || - Blankets (other than electric blankets) and travelling rugs, of cotton || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 6301.40.00.00 || - Blankets (other than electric blankets) and travelling rugs, of synthetic fibres || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 6301.90.00.00 || - Other blankets and travelling rugs || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 63.02 ||   || Bedlinen, table linen, toilet linen and kitchen linen. ||   ||   ||   ||   ||   ||   ||   
   || 6302.10.00.00 || - Bedlinen, knitted or crocheted || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Other bedlinen, printed: ||   ||   ||   ||   ||   ||   ||   
   || 6302.21.00.00 || -- Of cotton || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 6302.22.00.00 || -- Of man-made fibres || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 6302.29.00.00 || -- Of other textile materials || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Other bedlinen: ||   ||   ||   ||   ||   ||   ||   
   || 6302.31.00.00 || -- Of cotton || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 6302.32.00.00 || -- Of man-made fibres || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 6302.39.00.00 || -- Of other textile materials || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 6302.40.00.00 || - Table linen, knitted or crocheted || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Other table linen: ||   ||   ||   ||   ||   ||   ||   
   || 6302.51.00.00 || -- Of cotton || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 6302.53.00.00 || -- Of man-made fibres || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 6302.59.00.00 || -- Of other textile materials || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 6302.60.00.00 || - Toilet linen and kitchen linen, of terry towelling or similar terry fabrics, of cotton || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 6302.91.00.00 || -- Of cotton || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 6302.93.00.00 || -- Of man-made fibres || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 6302.99.00.00 || -- Of other textile materials || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 63.03 ||   || Curtains (including drapes) and interior blinds; curtain or bed valances. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Knitted or crocheted: ||   ||   ||   ||   ||   ||   ||   
   || 6303.12.00.00 || -- Of synthetic fibres || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 6303.19.00.00 || -- Of other textile materials || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 6303.91.00.00 || -- Of cotton || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 6303.92.00.00 || -- Of synthetic fibres || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 6303.99.00.00 || -- Of other textile materials || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 63.04 ||   || Other furnishing articles, excluding those of heading 94.04. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Bedspreads: ||   ||   ||   ||   ||   ||   ||   
   || 6304.11.00.00 || -- Knitted or crocheted || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 6304.19.00.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   ||   || -- Knitted or crocheted: ||   ||   ||   ||   ||   ||   ||   
   || 6304.91.10.00 || --- Treated mosquito nets || 0 || A || 0 || 0 || 0 || 0 || 0 
   || 6304.91.90.00 || --- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 6304.92.00.00 || -- Not knitted or crocheted, of cotton || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 6304.93.00.00 || -- Not knitted or crocheted, of synthetic fibres || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 6304.99.00.00 || -- Not knitted or crocheted, of other textile materials || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 63.05 ||   || Sacks and bags, of a kind used for the packing of goods. ||   ||   ||   ||   ||   ||   ||   
   || 6305.10.00.00 || - Of jute or of other textile bast fibres of heading 53.03 || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 6305.20.00.00 || - Of cotton || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Of man-made textile materials: ||   ||   ||   ||   ||   ||   ||   
   || 6305.32.00.00 || -- Flexible intermediate bulk containers || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 6305.33.00.00 || -- Other, of polyethylene or polypropylene strip or the like || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 6305.39.00.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 6305.90.00.00 || - Of other textile materials || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 63.06 ||   || Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Tarpaulins, awnings and sunblinds: ||   ||   ||   ||   ||   ||   ||   
   || 6306.12.00.00 || -- Of synthetic fibres || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 6306.19.00.00 || -- Of other textile materials || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Tents: ||   ||   ||   ||   ||   ||   ||   
   || 6306.22.00.00 || -- Of synthetic fibres || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 6306.29.00.00 || -- Of other textile materials || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 6306.30.00.00 || - Sails || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 6306.40.00.00 || - Pneumatic mattresses || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 6306.90.00.00 || - Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 63.07 ||   || Other made-up articles, including dress patterns. ||   ||   ||   ||   ||   ||   ||   
   || 6307.10.00.00 || - Floorcloths, dishcloths, dusters and similar cleaning cloths || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 6307.20.00.00 || - Life jackets and lifebelts || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 6307.90.00.00 || - Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 63.08 || 6308.00.00.00 || Sets consisting of woven fabric and yarn, whether or not with accessories, for making up into rugs, tapestries, embroidered tablecloths or serviettes, or similar textile articles, put up in packings for retail sale. || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 63.09 || 6309.00.00.00 || Worn clothing and other worn articles. || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 63.10 ||   || Used or new rags, scrap twine, cordage, rope and cables and worn-out articles of twine, cordage, rope or cables, of textile materials. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Sorted: ||   ||   ||   ||   ||   ||   ||   
   || 6310.10.10.00 || -- Rags || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 6310.10.90.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 6310.90.10.00 || -- Rags || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 6310.90.90.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 64.01 ||   || Waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Footwear incorporating a protective metal toecap: ||   ||   ||   ||   ||   ||   ||   
   || 6401.10.10.00 || -- Presented completely knocked down (CKD) or unassembled for the assembly industry || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 6401.10.90.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Other footwear: ||   ||   ||   ||   ||   ||   ||   
   ||   || -- Covering the ankle but not covering the knee: ||   ||   ||   ||   ||   ||   ||   
   || 6401.92.10.00 || --- Presented completely knocked down (CKD) or unassembled for the assembly industry || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 6401.92.90.00 || --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || -- Other: ||   ||   ||   ||   ||   ||   ||   
   || 6401.99.10.00 || --- Presented completely knocked down (CKD) or unassembled for the assembly industry || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 6401.99.90.00 || --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 64.02 ||   || Other footwear with outer soles and uppers of rubber or plastics. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Sports footwear: ||   ||   ||   ||   ||   ||   ||   
   ||   || -- Ski-boots, cross-country ski footwear and snowboard boots: ||   ||   ||   ||   ||   ||   ||   
   || 6402.12.10.00 || --- Presented completely knocked down (CKD) or unassembled for the assembly industry || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 6402.12.90.00 || --- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || -- Other: ||   ||   ||   ||   ||   ||   ||   
   || 6402.19.10.00 || --- Presented completely knocked down (CKD) or unassembled for the assembly industry || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 6402.19.90.00 || --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Footwear with upper straps or thongs assembled to the sole by means of plugs: ||   ||   ||   ||   ||   ||   ||   
   || 6402.20.10.00 || --- Presented completely knocked down (CKD) or unassembled for the assembly industry || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 6402.20.90.00 || --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Other footwear: ||   ||   ||   ||   ||   ||   ||   
   ||   || -- Covering the ankle: ||   ||   ||   ||   ||   ||   ||   
   || 6402.91.10.00 || --- Presented completely knocked down (CKD) or unassembled for the assembly industry || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 6402.91.90.00 || --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || -- Other: ||   ||   ||   ||   ||   ||   ||   
   || 6402.99.10.00 || --- Presented completely knocked down (CKD) or unassembled for the assembly industry || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 6402.99.20.00 || --- Beach sandals || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 6402.99.90.00 || --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 64.03 ||   || Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Sports footwear: ||   ||   ||   ||   ||   ||   ||   
   ||   || -- Ski-boots, cross-country ski footwear and snowboard boots: ||   ||   ||   ||   ||   ||   ||   
   || 6403.12.10.00 || --- Presented completely knocked down (CKD) or unassembled for the assembly industry || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 6403.12.90.00 || --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || -- Other: ||   ||   ||   ||   ||   ||   ||   
   || 6403.19.10.00 || --- Presented completely knocked down (CKD) or unassembled for the assembly industry || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 6403.19.90.00 || --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe: ||   ||   ||   ||   ||   ||   ||   
   || 6403.20.10.00 || -- Presented completely knocked down (CKD) or unassembled for the assembly industry || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 6403.20.90.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Other footwear, incorporating a protective metal toecap: ||   ||   ||   ||   ||   ||   ||   
   || 6403.40.10.00 || -- Presented completely knocked down (CKD) or unassembled for the assembly industry || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 6403.40.90.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Other footwear with outer soles of leather: ||   ||   ||   ||   ||   ||   ||   
   ||   || -- Covering the ankle: ||   ||   ||   ||   ||   ||   ||   
   || 6403.51.10.00 || --- Presented completely knocked down (CKD) or unassembled for the assembly industry || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 6403.51.90.00 || --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || -- Other: ||   ||   ||   ||   ||   ||   ||   
   || 6403.59.10.00 || --- Presented completely knocked down (CKD) or unassembled for the assembly industry || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 6403.59.90.00 || --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Other footwear: ||   ||   ||   ||   ||   ||   ||   
   ||   || -- Covering the ankle: ||   ||   ||   ||   ||   ||   ||   
   || 6403.91.10.00 || --- Presented completely knocked down (CKD) or unassembled for the assembly industry || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 6403.91.90.00 || --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || -- Other: ||   ||   ||   ||   ||   ||   ||   
   || 6403.99.10.00 || --- Presented completely knocked down (CKD) or unassembled for the assembly industry || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 6403.99.90.00 || --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 64.04 ||   || Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Footwear with outer soles of rubber or plastics: ||   ||   ||   ||   ||   ||   ||   
   ||   || -- Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like: ||   ||   ||   ||   ||   ||   ||   
   || 6404.11.10.00 || --- Presented completely knocked down (CKD) or unassembled for the assembly industry || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 6404.11.90.00 || --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || -- Other: ||   ||   ||   ||   ||   ||   ||   
   || 6404.19.10.00 || --- Presented completely knocked down (CKD) or unassembled for the assembly industry || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 6404.19.90.00 || --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Footwear with outer soles of leather or composition leather: ||   ||   ||   ||   ||   ||   ||   
   || 6404.20.10.00 || -- Presented completely knocked down (CKD) or unassembled for the assembly industry || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 6404.20.90.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 64.05 ||   || Other footwear. ||   ||   ||   ||   ||   ||   ||   
   ||   || - With uppers of leather or composition leather: ||   ||   ||   ||   ||   ||   ||   
   || 6405.10.10.00 || -- Presented completely knocked down (CKD) or unassembled for the assembly industry || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 6405.10.90.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - With uppers of textile materials: ||   ||   ||   ||   ||   ||   ||   
   || 6405.20.10.00 || -- Presented completely knocked down (CKD) or unassembled for the assembly industry || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 6405.20.90.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 6405.90.10.00 || -- Presented completely knocked down (CKD) or unassembled for the assembly industry || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 6405.90.90.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 64.06 ||   || Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable insoles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof. ||   ||   ||   ||   ||   ||   ||   
   || 6406.10.00.00 || - Uppers and parts thereof, other than stiffeners || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 6406.20.00.00 || - Outer soles and heels, of rubber or plastics || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 6406.90.10.00 || -- Gaiters, spats and similar articles, and parts thereof || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 6406.90.20.00 || -- Assemblies composed of uppers attached to inner soles made of materials other than metals || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 6406.90.90.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
 65.01 || 6501.00.00.00 || Hat-forms, hat bodies and hoods of felt, neither blocked to shape nor with made brims; plateaux and manchons (including slit manchons), of felt. || 10 || B || 10 || 10 || 5 || 0 || 0 
 65.02 || 6502.00.00.00 || Hat-shapes, plaited or made by assembling strips of any material, neither blocked to shape, nor with made brims, nor lined, nor trimmed. || 10 || B || 10 || 10 || 5 || 0 || 0 
 65.04 || 6504.00.00.00 || Hats and other headgear, plaited or made by assembling strips of any material, whether or not lined or trimmed. || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 65.05 ||   || Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hairnets of any material, whether or not lined or trimmed. ||   ||   ||   ||   ||   ||   ||   
   || 6505.00.10.00 || - Hairnets || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 6505.00.90.00 || - Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 65.06 ||   || Other headgear, whether or not lined or trimmed. ||   ||   ||   ||   ||   ||   ||   
   || 6506.10.00.00 || - Safety headgear || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 6506.91.00.00 || -- Of rubber or of plastics || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 6506.99.00.00 || -- Of other materials || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 65.07 || 6507.00.00.00 || Headbands, linings, covers, hat foundations, hat frames, peaks and chinstraps, for headgear. || 10 || B || 10 || 10 || 5 || 0 || 0 
 66.01 ||   || Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas). ||   ||   ||   ||   ||   ||   ||   
   || 6601.10.00.00 || - Garden or similar umbrellas || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 6601.91.00.00 || -- Having a telescopic shaft || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 6601.99.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
 66.02 || 6602.00.00.00 || Walking sticks, seat-sticks, whips, riding-crops and the like. || 20 || C || 20 || 20 || 10 || 5 || 0 
 66.03 ||   || Parts, trimmings and accessories of articles of heading 66.01 or 66.02. ||   ||   ||   ||   ||   ||   ||   
   || 6603.20.00.00 || - Umbrella frames, including frames mounted on shafts (sticks) || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 6603.90.00.00 || - Other || 10 || B || 10 || 10 || 5 || 0 || 0 
 67.01 || 6701.00.00.00 || Skins and other parts of birds with their feathers or down, feathers, parts of feathers, down and articles thereof (other than goods of heading 05.05 and worked quills and scapes). || 20 || C || 20 || 20 || 10 || 5 || 0 
 67.02 ||   || Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit. ||   ||   ||   ||   ||   ||   ||   
   || 6702.10.00.00 || - Of plastics || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 6702.90.00.00 || - Of other materials || 20 || C || 20 || 20 || 10 || 5 || 0 
 67.03 || 6703.00.00.00 || Human hair, dressed, thinned, bleached or otherwise worked; wool or other animal hair or other textile materials, prepared for use in making wigs or the like. || 20 || C || 20 || 20 || 10 || 5 || 0 
ANNEX C
(Part 7)
 Heading HS2012 || Tariff and Statistical Nomenclature || Commodity description || Base rate || Groups || T || 01/01/T+5 || 01/01/T+10 || 01/01/T+15 || 01/01/T+20 
 67.04 ||   || Wigs, false beards, eyebrows and eyelashes, switches and the like, of human or animal hair or of textile materials; articles of human hair not elsewhere specified or included ||   ||   ||   ||   ||   ||   ||   
   ||   || - Of synthetic textile materials: ||   ||   ||   ||   ||   ||   ||   
   || 6704.11.00.00 || -- Complete wigs || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 6704.19.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 6704.20.00.00 || - Of human hair || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 6704.90.00.00 || - Of other materials || 20 || C || 20 || 20 || 10 || 5 || 0 
 68.01 || 6801.00.00.00 || Setts, curbstones and flagstones, of natural stone (except slate). || 10 || B || 10 || 10 || 5 || 0 || 0 
 68.02 ||   || Worked monumental or building stone (except slate) and articles thereof, other than goods of heading 68.01; mosaic cubes and the like, of natural stone (including slate), whether or not on a backing; artificially coloured granules, chippings and powder, of natural stone (including slate). ||   ||   ||   ||   ||   ||   ||   
   || 6802.10.00.00 || - Tiles, cubes and similar articles, whether or not rectangular (including square), the largest surface area of which is capable of being enclosed in a square the side of which is less than 7 cm; artificially coloured granules, chippings and powder || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Other monumental or building stone and articles thereof, simply cut or sawn, with a flat or even surface: ||   ||   ||   ||   ||   ||   ||   
   || 6802.21.00.00 || -- Marble, travertine and alabaster || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 6802.23.00.00 || -- Granite || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 6802.29.00.00 || -- Other stone || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 6802.91.00.00 || -- Marble, travertine and alabaster || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 6802.92.00.00 || -- Other calcareous stone || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 6802.93.00.00 || -- Granite || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || -- Other stone ||   ||   ||   ||   ||   ||   ||   
   || 6802.99.10.00 || --- Natural steatite || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 6802.99.90.00 || --- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
 68.03 || 6803.00.00.00 || Worked slate and articles of slate or of agglomerated slate. || 20 || C || 20 || 20 || 10 || 5 || 0 
 68.04 ||   || Millstones, grindstones, grinding wheels and the like, without frameworks, for grinding, sharpening, polishing, trueing or cutting, hand sharpening or polishing stones, and parts thereof, of natural stone, of agglomerated natural or artificial abrasives, or of ceramics, with or without parts of other materials. ||   ||   ||   ||   ||   ||   ||   
   || 6804.10.00.00 || - Millstones and grindstones for milling, grinding or pulping || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || - Other millstones, grindstones, grinding wheels and the like: ||   ||   ||   ||   ||   ||   ||   
   || 6804.21.00.00 || -- Of agglomerated synthetic or natural diamond || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 6804.22.00.00 || -- Of other agglomerated abrasives or of ceramics || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 6804.23.00.00 || -- Of natural stone || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 6804.30.00.00 || - Hand sharpening or polishing stones || 10 || B || 10 || 10 || 5 || 0 || 0 
 68.05 ||   || Natural or artificial abrasive powder or grain, on a base of textile material, of paper, of paperboard or of other materials, whether or not cut to shape or sewn or otherwise made up. ||   ||   ||   ||   ||   ||   ||   
   || 6805.10.00.00 || - On a base of woven textile fabric only || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 6805.20.00.00 || - On a base of paper or paperboard only || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 6805.30.00.00 || - On a base of other materials || 10 || B || 10 || 10 || 5 || 0 || 0 
 68.06 ||   || Slag wool, rock wool and similar mineral wools; exfoliated vermiculite, expanded clays, foamed slag and similar expanded mineral materials; mixtures and articles of heat-insulating, sound-insulating or sound-absorbing mineral materials, other than those of heading 68.11 or 68.12 or of Chapter 69. ||   ||   ||   ||   ||   ||   ||   
   || 6806.10.00.00 || - Slag-wool, rock-wool and similar mineral wools (including intermixtures thereof), in bulk, sheets or rolls || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 6806.20.00.00 || - Exfoliated vermiculite, expanded clays, foamed slag and similar expanded mineral materials (including intermixtures thereof) || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 6806.90.00.00 || - Other || 20 || C || 20 || 20 || 10 || 5 || 0 
 68.07 ||   || Articles of asphalt or of similar material (for example, petroleum bitumen or coal tar pitch). ||   ||   ||   ||   ||   ||   ||   
   || 6807.10.00.00 || - In rolls || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 6807.90.00.00 || - Other || 20 || C || 20 || 20 || 10 || 5 || 0 
 68.08 || 6808.00.00.00 || Panels, boards, tiles, blocks and similar articles of vegetable fibre, of straw or of shavings, chips, particles, sawdust or other waste of wood, agglomerated with cement, plaster or other mineral binders. || 20 || C || 20 || 20 || 10 || 5 || 0 
 68.09 ||   || Articles of plaster or of compositions based on plaster. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Boards, sheets, panels, tiles and similar articles, not ornamented: ||   ||   ||   ||   ||   ||   ||   
   || 6809.11.00.00 || -- Faced or reinforced with paper or paperboard only || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 6809.19.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 6809.90.00.00 || - Other articles || 20 || C || 20 || 20 || 10 || 5 || 0 
 68.10 ||   || Articles of cement, of concrete or of artificial stone, whether or not reinforced. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Tiles, flagstones, bricks and similar articles: ||   ||   ||   ||   ||   ||   ||   
   || 6810.11.00.00 || -- Building blocks and bricks || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 6810.19.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Other articles: ||   ||   ||   ||   ||   ||   ||   
   || 6810.91.00.00 || -- Prefabricated structural components for building or civil engineering || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 6810.99.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
 68.11 ||   || Articles of asbestos-cement, of cellulose fibre-cement or the like. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Containing asbestos: ||   ||   ||   ||   ||   ||   ||   
   || 6811.40.10.00 || -- Tubes, pipes and tube or pipe fittings for water supply || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 6811.40.90.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Not containing asbestos: ||   ||   ||   ||   ||   ||   ||   
   || 6811.81.00.00 || -- Corrugated sheets || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 6811.82.00.00 || -- Other sheets, panels, tiles and similar articles || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || -- Other articles ||   ||   ||   ||   ||   ||   ||   
   || 6811.89.10.00 || --- Tubes, pipes and tube or pipe fittings for water supply || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 6811.89.90.00 || --- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
 68.12 ||   || Fabricated asbestos fibres; mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonate; articles of such mixtures or of asbestos (for example, thread, woven fabric, clothing, headgear, footwear, gaskets), whether or not reinforced, other than goods of heading 68.11 or 68.13. ||   ||   ||   ||   ||   ||   ||   
   || 6812.80.00.00 || - Of crocidolite || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 6812.91.00.00 || -- Clothing, clothing accessories, footwear and headgear || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 6812.92.00.00 || -- Paper, millboard and felt || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 6812.93.00.00 || -- Compressed asbestos fibre jointing, in sheets or rolls || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 6812.99.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
 68.13 ||   || Friction material and articles thereof (for example, sheets, rolls, strips, segments, discs, washers, pads), not mounted, for brakes, for clutches or the like, with a basis of asbestos, of other mineral substances or of cellulose, whether or not combined with textile or other materials. ||   ||   ||   ||   ||   ||   ||   
   || 6813.20.00.00 || - Containing asbestos || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || - Not containing asbestos: ||   ||   ||   ||   ||   ||   ||   
   || 6813.81.00.00 || -- Brake linings and pads || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 6813.89.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
 68.14 ||   || Worked mica and articles of mica, including agglomerated or reconstituted mica, whether or not on a support of paper, paperboard or other materials. ||   ||   ||   ||   ||   ||   ||   
   || 6814.10.00.00 || - Plates, sheets and strips of agglomerated or reconstituted mica, whether or not on a support || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 6814.90.00.00 || - Other || 20 || C || 20 || 20 || 10 || 5 || 0 
 68.15 ||   || Articles of stone or of other mineral substances (including carbon fibres, articles of carbon fibres and articles of peat), not elsewhere specified or included. ||   ||   ||   ||   ||   ||   ||   
   || 6815.10.00.00 || - Non-electrical articles of graphite or other carbon || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 6815.20.00.00 || - Articles of peat || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Other articles: ||   ||   ||   ||   ||   ||   ||   
   || 6815.91.00.00 || -- Containing magnesite, dolomite or chromite || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 6815.99.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
 69.01 || 6901.00.00.00 || Bricks, blocks, tiles and other ceramic goods of siliceous fossil meals (for example, kieselguhr, tripolite or diatomite) or of similar siliceous earths. || 20 || C || 20 || 20 || 10 || 5 || 0 
 69.02 ||   || Refractory bricks, blocks, tiles and similar refractory ceramic constructional goods, other than those of siliceous fossil meals or similar siliceous earths. ||   ||   ||   ||   ||   ||   ||   
   || 6902.10.00.00 || - Containing, by weight, singly or together, more than 50 % of the elements Mg, Ca or Cr, expressed as MgO, CaO or Cr2O3 || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 6902.20.00.00 || - Containing, by weight, more than 50 % of alumina (Al2O3), of silica (SiO2) or of a mixture or compound of these products || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 6902.90.00.00 || - Other || 20 || C || 20 || 20 || 10 || 5 || 0 
 69.03 ||   || Other refractory ceramic goods (for example, retorts, crucibles, muffles, nozzles, plugs, supports, cupels, tubes, pipes, sheaths and rods), other than those of siliceous fossil meals or of similar siliceous earths. ||   ||   ||   ||   ||   ||   ||   
   || 6903.10.00.00 || - Containing, by weight, more than 50 % of graphite or other carbon or of a mixture of these products || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 6903.20.00.00 || - Containing, by weight, more than 50 % of alumina (A12O3) or of a mixture or compound of alumina and of silica (SiO2) || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 6903.90.00.00 || - Other || 20 || C || 20 || 20 || 10 || 5 || 0 
 69.04 ||   || Ceramic building bricks, flooring blocks, support or filler tiles and the like. ||   ||   ||   ||   ||   ||   ||   
   || 6904.10.00.00 || - Building bricks || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 6904.90.00.00 || - Other || 20 || C || 20 || 20 || 10 || 5 || 0 
 69.05 ||   || Roofing tiles, chimney pots, cowls, chimney liners, architectural ornaments and other ceramic constructional goods. ||   ||   ||   ||   ||   ||   ||   
   || 6905.10.00.00 || - Roofing tiles || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 6905.90.00.00 || - Other || 20 || C || 20 || 20 || 10 || 5 || 0 
 69.06 || 6906.00.00.00 || Ceramic pipes, conduits, guttering and pipe fittings. || 20 || C || 20 || 20 || 10 || 5 || 0 
 69.07 ||   || Unglazed ceramic flags and paving, hearth or wall tiles; unglazed ceramic mosaic cubes and the like, whether or not on a backing. ||   ||   ||   ||   ||   ||   ||   
   || 6907.10.00.00 || - Tiles, cubes and similar articles, whether or not rectangular, the largest surface area of which is capable of being enclosed in a square the side of which is less than 7 cm || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 6907.90.00.00 || - Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 69.08 ||   || Glazed ceramic flags and paving, hearth or wall tiles; glazed ceramic mosaic cubes and the like, whether or not on a backing. ||   ||   ||   ||   ||   ||   ||   
   || 6908.10.00.00 || - Tiles, cubes and similar articles, whether or not rectangular, the largest surface area of which is capable of being enclosed in a square the side of which is less than 7 cm || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 6908.90.00.00 || - Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 69.09 ||   || Ceramic wares for laboratory, chemical or other technical uses; ceramic troughs, tubs and similar receptacles of a kind used in agriculture; ceramic pots, jars and similar articles of a kind used for the conveyance or packing of goods. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Ceramic wares for laboratory, chemical or other technical uses: ||   ||   ||   ||   ||   ||   ||   
   || 6909.11.00.00 || -- Of porcelain or china || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 6909.12.00.00 || -- Articles having a hardness equivalent to 9 or more on the Mohs scale || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 6909.19.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 6909.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 69.10 ||   || Ceramic sinks, washbasins, washbasin pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures. ||   ||   ||   ||   ||   ||   ||   
   || 6910.10.00.00 || - Of porcelain or china || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 6910.90.00.00 || - Other || 20 || C || 20 || 20 || 10 || 5 || 0 
 69.11 ||   || Tableware, kitchenware, other household articles and toilet articles, of porcelain or china. ||   ||   ||   ||   ||   ||   ||   
   || 6911.10.00.00 || - Tableware and kitchenware || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 6911.90.00.00 || - Other || 20 || C || 20 || 20 || 10 || 5 || 0 
 69.12 ||   || Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china. ||   ||   ||   ||   ||   ||   ||   
   || 6912.00.10.00 || - Tableware and kitchenware || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 6912.00.90.00 || - Other || 20 || C || 20 || 20 || 10 || 5 || 0 
 69.13 ||   || Statuettes and other ornamental ceramic articles. ||   ||   ||   ||   ||   ||   ||   
   || 6913.10.00.00 || - Of porcelain or china || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 6913.90.00.00 || - Other || 20 || C || 20 || 20 || 10 || 5 || 0 
 69.14 ||   || Other ceramic articles. ||   ||   ||   ||   ||   ||   ||   
   || 6914.10.00.00 || - Of porcelain or china || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 6914.90.00.00 || - Other || 20 || C || 20 || 20 || 10 || 5 || 0 
 70.01 || 7001.00.00.00 || Cullet and other waste and scrap of glass; glass in the mass. || 10 || B || 10 || 10 || 5 || 0 || 0 
 70.02 ||   || Glass in balls (other than microspheres of heading 70.18), rods or tubes, unworked. ||   ||   ||   ||   ||   ||   ||   
   || 7002.10.00.00 || - Balls || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 7002.20.00.00 || - Rods || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || - Tubes: ||   ||   ||   ||   ||   ||   ||   
   || 7002.31.00.00 || -- Of fused quartz or other fused silica || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 7002.32.00.00 || -- Of other glass having a linear coefficient of expansion not exceeding 5 × 10-6 per Kelvin within a temperature range of 0 °C to 300 °C || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 7002.39.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
 70.03 ||   || Cast glass and rolled glass, in sheets or profiles, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Non-wired sheets: ||   ||   ||   ||   ||   ||   ||   
   || 7003.12.00.00 || -- Coloured throughout the mass (body tinted), opacified, flashed or having an absorbent, reflecting or non-reflecting layer || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 7003.19.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 7003.20.00.00 || - Wired sheets || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 7003.30.00.00 || - Profiles || 20 || C || 20 || 20 || 10 || 5 || 0 
 70.04 ||   || Drawn glass and blown glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked. ||   ||   ||   ||   ||   ||   ||   
   || 7004.20.00.00 || - Glass, coloured throughout the mass (body tinted), opacified, flashed or having an absorbent, reflecting or non-reflecting layer || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 7004.90.00.00 || - Other glass || 20 || C || 20 || 20 || 10 || 5 || 0 
 70.05 ||   || Float glass and surface ground or polished glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked. ||   ||   ||   ||   ||   ||   ||   
   || 7005.10.00.00 || - Non-wired glass, having an absorbent, reflecting or non-reflecting layer || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Other non-wired glass: ||   ||   ||   ||   ||   ||   ||   
   || 7005.21.00.00 || -- Coloured throughout the mass (body tinted), opacified, flashed or merely surface ground || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 7005.29.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 7005.30.00.00 || - Wired glass || 20 || C || 20 || 20 || 10 || 5 || 0 
 70.06 || 7006.00.00.00 || Glass of heading 70.03, 70.04 or 70.05, bent, edge-worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials. || 20 || C || 20 || 20 || 10 || 5 || 0 
 70.07 ||   || Safety glass, consisting of toughened (tempered) or laminated glass. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Toughened (tempered) safety glass: ||   ||   ||   ||   ||   ||   ||   
   || 7007.11.00.00 || -- Of size and shape suitable for incorporation in vehicles, aircraft, spacecraft or vessels || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 7007.19.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Laminated safety glass: ||   ||   ||   ||   ||   ||   ||   
   || 7007.21.00.00 || -- Of size and shape suitable for incorporation in vehicles, aircraft, spacecraft or vessels || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 7007.29.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
 70.08 || 7008.00.00.00 || Multiple-walled insulating units of glass. || 20 || C || 20 || 20 || 10 || 5 || 0 
 70.09 ||   || Glass mirrors, whether or not framed, including rear-view mirrors. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Rear-view mirrors for vehicles: ||   ||   ||   ||   ||   ||   ||   
   || 7009.10.10.00 || -- For motorcycles and bicycles || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 7009.10.90.00 || -- For other vehicles || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 7009.91.00.00 || -- Unframed || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 7009.92.00.00 || -- Framed || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 70.10 ||   || Carboys, bottles, flasks, jars, pots, phials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods; preserving jars of glass; stoppers, lids and other closures, of glass. ||   ||   ||   ||   ||   ||   ||   
   || 7010.10.00.00 || - Ampoules || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 7010.20.00.00 || - Stoppers, lids and other closures || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   ||   || -- Of a capacity exceeding 1  l: ||   ||   ||   ||   ||   ||   ||   
   || 7010.90.11.00 || --- Carboys, bottles and flasks || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 7010.90.12.00 || --- Jars, pots and similar containers, including preserving jars || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 7010.90.19.00 || --- Other || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || -- Of a capacity exceeding 0,33  l but not exceeding 1  l: ||   ||   ||   ||   ||   ||   ||   
   || 7010.90.21.00 || --- Carboys, bottles and flasks || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 7010.90.22.00 || --- Jars, pots and similar containers, including preserving jars || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 7010.90.29.00 || --- Other || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || -- Of a capacity exceeding 0,15  l but not exceeding 0,33  l: ||   ||   ||   ||   ||   ||   ||   
   || 7010.90.31.00 || --- Carboys, bottles and flasks || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 7010.90.32.00 || --- Jars, pots and similar containers, including preserving jars || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 7010.90.39.00 || --- Other || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || -- Of a capacity not exceeding 0,15  l: ||   ||   ||   ||   ||   ||   ||   
   || 7010.90.41.00 || --- Carboys, bottles and flasks || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 7010.90.42.00 || --- Jars, pots and similar containers, including preserving jars || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 7010.90.49.00 || --- Other || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 70.11 ||   || Glass envelopes (including bulbs and tubes), open, and glass parts thereof, without fittings, for electric lamps, cathode ray tubes or the like. ||   ||   ||   ||   ||   ||   ||   
   || 7011.10.00.00 || - For electric lighting || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 7011.20.00.00 || - For cathode ray tubes || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 7011.90.00.00 || - Other || 20 || C || 20 || 20 || 10 || 5 || 0 
 70.13 ||   || Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 70.10 or 70.18). ||   ||   ||   ||   ||   ||   ||   
   || 7013.10.00.00 || - Of glass ceramics || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Stemware drinking glasses, other than of glass ceramics: ||   ||   ||   ||   ||   ||   ||   
   || 7013.22.00.00 || -- Of lead crystal || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 7013.28.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Other drinking glasses, other than of glass ceramics: ||   ||   ||   ||   ||   ||   ||   
   || 7013.33.00.00 || -- Of lead crystal || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 7013.37.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Glassware of a kind used for table (other than drinking glasses) or kitchen purposes, other than of glass-ceramics: ||   ||   ||   ||   ||   ||   ||   
   || 7013.41.00.00 || -- Of lead crystal || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 7013.42.00.00 || -- Of glass having a linear coefficient of expansion not exceeding 5 × 10–6 per Kelvin within a temperature range of 0 °C to 300 °C || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 7013.49.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Other glassware: ||   ||   ||   ||   ||   ||   ||   
   || 7013.91.00.00 || -- Of lead crystal || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 7013.99.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
 70.14 || 7014.00.00.00 || Signalling glassware and optical elements of glass (other than those of heading 70.15), not optically worked. || 20 || C || 20 || 20 || 10 || 5 || 0 
 70.15 ||   || Clock or watch glasses and similar glasses, glasses for non-corrective or corrective spectacles, curved, bent, hollowed or the like, not optically worked; hollow glass spheres and their segments, for the manufacture of such glasses. ||   ||   ||   ||   ||   ||   ||   
   || 7015.10.00.00 || - Glasses for corrective spectacles || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 7015.90.00.00 || - Other || 20 || C || 20 || 20 || 10 || 5 || 0 
 70.16 ||   || Paving blocks, slabs, bricks, squares, tiles and other articles of pressed or moulded glass, whether or not wired, of a kind used for building or construction purposes; glass cubes and other glass smallwares, whether or not on a backing, for mosaics or similar decorative purposes; leaded lights and the like; multicellular or foam glass in blocks, panels, plates, shells or similar forms. ||   ||   ||   ||   ||   ||   ||   
   || 7016.10.00.00 || - Glass cubes and other glass smallwares, whether or not on a backing, for mosaics or similar decorative purposes || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 7016.90.00.00 || - Other || 20 || C || 20 || 20 || 10 || 5 || 0 
 70.17 ||   || Laboratory, hygienic or pharmaceutical glassware, whether or not graduated or calibrated. ||   ||   ||   ||   ||   ||   ||   
   || 7017.10.00.00 || - Of fused quartz or other fused silica || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 7017.20.00.00 || - Of other glass having a linear coefficient of expansion not exceeding 5 × 10-6 per Kelvin within a temperature range of 0 °C to 300 °C || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 7017.90.00.00 || - Other || 10 || B || 10 || 10 || 5 || 0 || 0 
 70.18 ||   || Glass beads, imitation pearls, imitation precious or semi-precious stones and similar glass smallwares, and articles thereof other than imitation jewellery; glass eyes other than prosthetic articles; statuettes and other ornaments of lamp-worked glass, other than imitation jewellery; glass microspheres not exceeding 1 mm in diameter. ||   ||   ||   ||   ||   ||   ||   
   || 7018.10.00.00 || - Glass beads, imitation pearls, imitation precious or semi-precious stones and similar glass smallwares || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 7018.20.00.00 || - Glass microspheres not exceeding 1 mm in diameter || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 7018.90.00.00 || - Other || 20 || C || 20 || 20 || 10 || 5 || 0 
 70.19 ||   || Glass fibres (including glass wool) and articles thereof (for example, yarn, woven fabrics). ||   ||   ||   ||   ||   ||   ||   
   ||   || - Slivers, rovings, yarn and chopped strands: ||   ||   ||   ||   ||   ||   ||   
   || 7019.11.00.00 || -- Chopped strands, of a length of not more than 50 mm || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 7019.12.00.00 || -- Rovings || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 7019.19.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || - Thin sheets (voiles), webs, mats, mattresses, boards and similar non-woven products: ||   ||   ||   ||   ||   ||   ||   
   || 7019.31.00.00 || -- Mats || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 7019.32.00.00 || -- Thin sheets (voiles) || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 7019.39.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 7019.40.00.00 || - Woven fabrics of rovings || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Other fabrics: ||   ||   ||   ||   ||   ||   ||   
   || 7019.51.00.00 || -- Of a width not exceeding 30 cm || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 7019.52.00.00 || -- Of a width exceeding 30 cm, plain weave, weighing less than 250 g/m², of filaments measuring per single yarn not more than 136 tex || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 7019.59.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 7019.90.00.00 || - Other || 20 || C || 20 || 20 || 10 || 5 || 0 
 70.20 ||   || Other articles of glass. ||   ||   ||   ||   ||   ||   ||   
   || 7020.00.10.00 || - Fishing floats for fishing nets || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 7020.00.90.00 || - Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 71.01 ||   || Pearls, natural or cultured, whether or not worked or graded but not strung, mounted or set; pearls, natural or cultured, temporarily strung for convenience of transport. ||   ||   ||   ||   ||   ||   ||   
   || 7101.10.00.00 || - Natural pearls || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Cultured pearls: ||   ||   ||   ||   ||   ||   ||   
   || 7101.21.00.00 || -- Unworked || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 7101.22.00.00 || -- Worked || 10 || B || 10 || 10 || 5 || 0 || 0 
 71.02 ||   || Diamonds, whether or not worked, but not mounted or set. ||   ||   ||   ||   ||   ||   ||   
   || 7102.10.00.00 || - Unsorted || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Industrial: ||   ||   ||   ||   ||   ||   ||   
   || 7102.21.00.00 || -- Unworked or simply sawn, cleaved or bruted || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 7102.29.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || - Non-industrial: ||   ||   ||   ||   ||   ||   ||   
   || 7102.31.00.00 || -- Unworked or simply sawn, cleaved or bruted || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 7102.39.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
 71.03 ||   || Precious stones (other than diamonds) and semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded precious stones (other than diamonds) and semi-precious stones, temporarily strung for convenience of transport. ||   ||   ||   ||   ||   ||   ||   
   || 7103.10.00.00 || - Unworked or simply sawn or roughly shaped || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Otherwise worked: ||   ||   ||   ||   ||   ||   ||   
   || 7103.91.00.00 || -- Rubies, sapphires and emeralds || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 7103.99.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
 71.04 ||   || Synthetic or reconstructed precious or semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semi-precious stones, temporarily strung for convenience of transport. ungraded synthetic or reconstructed precious or semi-precious stones, temporarily strung for convenience of transport. ||   ||   ||   ||   ||   ||   ||   
   || 7104.10.00.00 || - Piezoelectric quartz || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 7104.20.00.00 || - Other, unworked or simply sawn or roughly shaped || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 7104.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 71.05 ||   || Dust and powder of natural or synthetic precious or semi-precious stones. ||   ||   ||   ||   ||   ||   ||   
   || 7105.10.00.00 || - Of diamonds || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 7105.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 71.06 ||   || Silver (including silver plated with gold or platinum), unwrought or in semi-manufactured forms, or in powder form. ||   ||   ||   ||   ||   ||   ||   
   || 7106.10.00.00 || - Powders || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 7106.91.00.00 || -- Unwrought || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 7106.92.00.00 || -- Semi-manufactured || 10 || B || 10 || 10 || 5 || 0 || 0 
 71.07 || 7107.00.00.00 || Base metals clad with silver, not further worked than semi-manufactured. || 10 || B || 10 || 10 || 5 || 0 || 0 
 71.08 ||   || Gold (including gold plated with platinum), unwrought or in semi-manufactured forms, or in powder form. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Non-monetary: ||   ||   ||   ||   ||   ||   ||   
   || 7108.11.00.00 || -- Powder || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 7108.12.00.00 || -- Other unwrought forms || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || -- Other semi-manufactured forms: ||   ||   ||   ||   ||   ||   ||   
   || 7108.13.10.00 || --- Gold bullion || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 7108.13.90.00 || --- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 7108.20.00.00 || - Monetary || 10 || B || 10 || 10 || 5 || 0 || 0 
 71.09 || 7109.00.00.00 || Base metals or silver, clad with gold, not further worked than semi-manufactured. || 10 || B || 10 || 10 || 5 || 0 || 0 
 71.10 ||   || Platinum, unwrought or in semi-manufactured forms, or in powder form. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Platinum: ||   ||   ||   ||   ||   ||   ||   
   || 7110.11.00.00 || -- Unwrought or in powder form || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 7110.19.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || - Palladium: ||   ||   ||   ||   ||   ||   ||   
   || 7110.21.00.00 || -- Unwrought or in powder form || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 7110.29.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || - Rhodium: ||   ||   ||   ||   ||   ||   ||   
   || 7110.31.00.00 || -- Unwrought or in powder form || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 7110.39.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || - Iridium, osmium and ruthenium: ||   ||   ||   ||   ||   ||   ||   
   || 7110.41.00.00 || -- Unwrought or in powder form || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 7110.49.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
 71.11 || 7111.00.00.00 || Base metals, silver or gold, clad with platinum, not further worked than semi-manufactured. || 10 || B || 10 || 10 || 5 || 0 || 0 
 71.12 ||   || Waste and scrap of precious metal or of metal clad with precious metal; other waste and scrap containing precious metal or precious metal compounds, of a kind used principally for the recovery of precious metal. ||   ||   ||   ||   ||   ||   ||   
   || 7112.30.00.00 || - Ash containing precious metal or precious-metal compounds || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 7112.91.00.00 || -- Of gold, including metal clad with gold but excluding sweepings containing other precious metals || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 7112.92.00.00 || -- Of platinum, including metal clad with platinum but excluding sweepings containing other precious metals || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 7112.99.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
 71.13 ||   || Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Of precious metal, whether or not plated or clad with precious metal: ||   ||   ||   ||   ||   ||   ||   
   || 7113.11.00.00 || -- Of silver, whether or not plated or clad with other precious metal || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 7113.19.00.00 || -- Of other precious metal, whether or not plated or clad with precious metal || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 7113.20.00.00 || - Of base metal clad with precious metal || 20 || C || 20 || 20 || 10 || 5 || 0 
 71.14 ||   || Articles of goldsmiths' or silversmiths' wares and parts thereof, of precious metal or of metal clad with precious metal. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Of precious metal, whether or not plated or clad with precious metal: ||   ||   ||   ||   ||   ||   ||   
   || 7114.11.00.00 || -- Of silver, whether or not plated or clad with other precious metal || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 7114.19.00.00 || -- Of other precious metal, whether or not plated or clad with precious metal || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 7114.20.00.00 || - Of base metal clad with precious metal || 20 || C || 20 || 20 || 10 || 5 || 0 
 71.15 ||   || Other articles of precious metal or of metal clad with precious metal. ||   ||   ||   ||   ||   ||   ||   
   || 7115.10.00.00 || - Catalysts in the form of wire cloth or grill, of platinum || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 7115.90.00.00 || - Other || 20 || C || 20 || 20 || 10 || 5 || 0 
 71.16 ||   || Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed). ||   ||   ||   ||   ||   ||   ||   
   || 7116.10.00.00 || - Of natural or cultured pearls || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 7116.20.00.00 || - Of precious or semi-precious stones (natural, synthetic or reconstructed) || 20 || C || 20 || 20 || 10 || 5 || 0 
 71.17 ||   || Imitation jewellery. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Of base metal, whether or not plated with precious metal: ||   ||   ||   ||   ||   ||   ||   
   || 7117.11.00.00 || -- Cuff links and studs || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 7117.19.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 7117.90.00.00 || - Other || 20 || C || 20 || 20 || 10 || 5 || 0 
 71.18 ||   || Coin. ||   ||   ||   ||   ||   ||   ||   
   || 7118.10.00.00 || - Coin (other than gold coin), not being legal tender || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 7118.90.00.00 || - Other || 0 || A || 0 || 0 || 0 || 0 || 0 
 72.01 ||   || Pig iron and spiegeleisen in pigs, blocks or other primary forms. ||   ||   ||   ||   ||   ||   ||   
   || 7201.10.00.00 || - Non-alloy pig iron containing by weight 0,5 % or less of phosphorus || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 7201.20.00.00 || - Non-alloy pig iron containing by weight more than 0,5 % of phosphorus || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 7201.50.00.00 || - Alloy pig iron; spiegeleisen || 5 || A || 5 || 0 || 0 || 0 || 0 
 72.02 ||   || Ferro-alloys. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Ferro-manganese: ||   ||   ||   ||   ||   ||   ||   
   || 7202.11.00.00 || -- Containing by weight more than 2 % of carbon || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 7202.19.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Ferro-silicon: ||   ||   ||   ||   ||   ||   ||   
   || 7202.21.00.00 || -- Containing by weight more than 55 % of silicon || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 7202.29.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 7202.30.00.00 || - Ferro-silico-manganese || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Ferro-chromium: ||   ||   ||   ||   ||   ||   ||   
   || 7202.41.00.00 || -- Containing by weight more than 4 % of carbon || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 7202.49.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 7202.50.00.00 || - Ferro-silico-chromium || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 7202.60.00.00 || - Ferro-nickel || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 7202.70.00.00 || - Ferro-molybdenum || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 7202.80.00.00 || - Ferro-tungsten and ferro-silico-tungsten || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 7202.91.00.00 || -- Ferro-titanium and ferro-silico-titanium || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 7202.92.00.00 || -- Ferro-vanadium || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 7202.93.00.00 || -- Ferro-niobium || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 7202.99.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 72.03 ||   || Ferrous products obtained by direct reduction of iron ore and other spongy ferrous products, in lumps, pellets or similar forms; iron having a minimum purity by weight of 99,94 %, in lumps, pellets or similar forms. ||   ||   ||   ||   ||   ||   ||   
   || 7203.10.00.00 || - Ferrous products obtained by direct reduction of iron ore || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 7203.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 72.04 ||   || Ferrous waste and scrap; remelting scrap ingots of iron or steel. ||   ||   ||   ||   ||   ||   ||   
   || 7204.10.00.00 || - Waste and scrap of cast iron || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Waste and scrap of alloy steel : ||   ||   ||   ||   ||   ||   ||   
   || 7204.21.00.00 || -- Of stainless steel || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 7204.29.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 7204.30.00.00 || - Waste and scrap of tinned iron or steel || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Other waste and scrap: ||   ||   ||   ||   ||   ||   ||   
   || 7204.41.00.00 || -- Turnings, shavings, chips, milling waste, sawdust, filings, trimmings and stampings, whether or not in bundles || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 7204.49.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 7204.50.00.00 || - Remelting scrap ingots || 5 || A || 5 || 0 || 0 || 0 || 0 
 72.05 ||   || Granules and powders, of pig iron, spiegeleisen, iron or steel. ||   ||   ||   ||   ||   ||   ||   
   || 7205.10.00.00 || - Granules || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Powders: ||   ||   ||   ||   ||   ||   ||   
   || 7205.21.00.00 || -- Of alloy steel || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 7205.29.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 72.06 ||   || Iron and non-alloy steel in ingots or other primary forms (excluding iron of heading 72.03). ||   ||   ||   ||   ||   ||   ||   
   || 7206.10.00.00 || - Ingots || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 7206.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 72.07 ||   || Semi-finished products of iron or non-alloy steel. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Containing by weight less than 0,25 % of carbon: ||   ||   ||   ||   ||   ||   ||   
   || 7207.11.00.00 || -- Of rectangular (including square) cross-section, the width measuring less than twice the thickness || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 7207.12.00.00 || -- Other, of rectangular (other than square) cross-section || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 7207.19.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 7207.20.00.00 || - Containing by weight 0,25 % or more of carbon || 5 || A || 5 || 0 || 0 || 0 || 0 
 72.08 ||   || Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, hot-rolled, not clad, plated or coated. ||   ||   ||   ||   ||   ||   ||   
   || 7208.10.00.00 || - In coils, not further worked than hot-rolled, with patterns in relief || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Other, in coils, not further worked than hot-rolled, pickled: ||   ||   ||   ||   ||   ||   ||   
   || 7208.25.00.00 || -- Of a thickness of 4,75 mm or more || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 7208.26.00.00 || -- Of a thickness of 3 mm or more but less than 4,75 mm || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 7208.27.00.00 || -- Of a thickness of less than 3 mm || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Other, in coils, not further worked than hot-rolled: ||   ||   ||   ||   ||   ||   ||   
   || 7208.36.00.00 || -- Of a thickness exceeding 10 mm || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 7208.37.00.00 || -- Of a thickness of 4,75 mm or more but not exceeding 10 mm || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 7208.38.00.00 || -- Of a thickness of 3 mm or more but less than 4.75 mm || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 7208.39.00.00 || -- Of a thickness of less than 3 mm || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 7208.40.00.00 || - Not in coils, not further worked than hot-rolled, with patterns in relief || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Other, not in coils, not further worked than hot-rolled: ||   ||   ||   ||   ||   ||   ||   
   || 7208.51.00.00 || -- Of a thickness exceeding 10 mm || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 7208.52.00.00 || -- Of a thickness of 4.75 mm or more but not exceeding 10 mm || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 7208.53.00.00 || -- Of a thickness of 3 mm or more but less than 4.75 mm || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 7208.54.00.00 || -- Of a thickness of less than 3 mm || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 7208.90.00.00 || - Other || 10 || B || 10 || 10 || 5 || 0 || 0 
 72.09 ||   || Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, cold-rolled (cold-reduced), not clad, plated or coated. ||   ||   ||   ||   ||   ||   ||   
   ||   || - In coils, not further worked than cold-rolled (cold-reduced): ||   ||   ||   ||   ||   ||   ||   
   || 7209.15.00.00 || -- Of a thickness of 3 mm or more || 5 || B || 5 || 5 || 0 || 0 || 0 
   || 7209.16.00.00 || -- Of a thickness exceeding 1 mm but less than 3 mm || 5 || B || 5 || 5 || 0 || 0 || 0 
   || 7209.17.00.00 || -- Of a thickness of 0.5 mm or more but not exceeding 1 mm || 5 || B || 5 || 5 || 0 || 0 || 0 
   || 7209.18.00.00 || -- Of a thickness of less than 0,5 mm || 5 || B || 5 || 5 || 0 || 0 || 0 
   ||   || - Not in coils, not further worked than cold-rolled (cold-reduced): ||   ||   ||   ||   ||   ||   ||   
   || 7209.25.00.00 || -- Of a thickness of 3 mm or more || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 7209.26.00.00 || -- Of a thickness exceeding 1 mm but less than 3 mm || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 7209.27.00.00 || -- Of a thickness of 0,5 mm or more but not exceeding 1 mm || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 7209.28.00.00 || -- Of a thickness of less than 0,5 mm || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 7209.90.00.00 || - Other || 10 || B || 10 || 10 || 5 || 0 || 0 
 72.10 ||   || Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, clad, plated or coated. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Plated or coated with tin: ||   ||   ||   ||   ||   ||   ||   
   || 7210.11.00.00 || -- Of a thickness of 0,5 mm or more || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 7210.12.00.00 || -- Of a thickness of less than 0.5 mm || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 7210.20.00.00 || - Plated or coated with lead, including terne-plate || 5 || C || 5 || 5 || 0 || 0 || 0 
   || 7210.30.00.00 || - Electrolytically plated or coated with zinc || 5 || C || 5 || 5 || 0 || 0 || 0 
   ||   || - Otherwise plated or coated with zinc: ||   ||   ||   ||   ||   ||   ||   
   || 7210.41.00.00 || -- Corrugated || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || -- Other: ||   ||   ||   ||   ||   ||   ||   
   || 7210.49.10.00 || --- In coils || 5 || C || 5 || 5 || 0 || 0 || 0 
   || 7210.49.90.00 || --- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 7210.50.00.00 || - Plated or coated with chromium oxides or with chromium and chromium oxides || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Plated or coated with aluminium: ||   ||   ||   ||   ||   ||   ||   
   ||   || -- Plated or coated with aluminium-zinc alloys: ||   ||   ||   ||   ||   ||   ||   
   || 7210.61.10.00 || --- In coils || 5 || C || 5 || 5 || 0 || 0 || 0 
   || 7210.61.90.00 || --- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || -- Other: ||   ||   ||   ||   ||   ||   ||   
   || 7210.69.10.00 || --- In coils || 5 || C || 5 || 5 || 0 || 0 || 0 
   || 7210.69.90.00 || --- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Painted, varnished or coated with plastics: ||   ||   ||   ||   ||   ||   ||   
   || 7210.70.10.00 || -- In coils || 5 || C || 5 || 5 || 0 || 0 || 0 
   || 7210.70.90.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 7210.90.10.00 || -- Corrugated plates plated or coated with other materials || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 7210.90.90.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 72.11 ||   || Flat-rolled products of iron or non-alloy steel, of a width of less than 600 mm, not clad, plated or coated. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Not further worked than hot-rolled: ||   ||   ||   ||   ||   ||   ||   
   || 7211.13.00.00 || -- Rolled on four faces or in a closed box pass, of a width exceeding 150 mm and a thickness of not less than 4 mm, not in coils and without patterns in relief || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 7211.14.00.00 || -- Other, of a thickness of 4,75 mm or more || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 7211.19.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Not further worked than cold-rolled (cold-reduced): ||   ||   ||   ||   ||   ||   ||   
   || 7211.23.00.00 || -- Containing by weight less than 0,25 % of carbon || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 7211.29.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 7211.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 72.12 ||   || Flat-rolled products of iron or non-alloy steel, of a width of less than 600 mm, clad, plated or coated. ||   ||   ||   ||   ||   ||   ||   
   || 7212.10.00.00 || - Plated or coated with tin || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 7212.20.00.00 || - Electrolytically plated or coated with zinc || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 7212.30.00.00 || - Otherwise plated or coated with zinc || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 7212.40.00.00 || - Painted, varnished or coated with plastics || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 7212.50.00.00 || - Otherwise plated or coated || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 7212.60.00.00 || - Clad || 5 || A || 5 || 0 || 0 || 0 || 0 
 72.13 ||   || Bars and rods, hot-rolled, in irregularly wound coils, of iron or non-alloy steel. ||   ||   ||   ||   ||   ||   ||   
   || 7213.10.00.00 || - Containing indentations, ribs, grooves or other deformations produced during the rolling process || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Other, of free-cutting steel: ||   ||   ||   ||   ||   ||   ||   
   || 7213.20.10.00 || -- Of circular cross-section measuring less than or equal to 5,5 mm in diameter || 5 || B || 5 || 5 || 0 || 0 || 0 
   || 7213.20.90.00 || -- Other || 5 || B || 5 || 5 || 0 || 0 || 0 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   ||   || -- Of circular cross-section measuring less than 14 mm in diameter: ||   ||   ||   ||   ||   ||   ||   
   || 7213.91.10.00 || --- Of a diameter not exceeding 5,5 mm || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 7213.91.90.00 || --- Other || 5 || C || 5 || 5 || 0 || 0 || 0 
   || 7213.99.00.00 || -- Other || 5 || C || 5 || 5 || 0 || 0 || 0 
 72.14 ||   || Other bars and rods of iron or non-alloy steel, not further worked than forged, hot-rolled, hot-drawn or hot-extruded, but including those twisted after rolling. ||   ||   ||   ||   ||   ||   ||   
   || 7214.10.00.00 || - Forged || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 7214.20.00.00 || - Containing indentations, ribs, grooves or other deformations produced during the rolling process or twisted after rolling || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 7214.30.00.00 || - Other, of free-cutting steel || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 7214.91.00.00 || -- Of rectangular (other than square) cross-section || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 7214.99.00.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 72.15 ||   || Other bars and rods of iron or non-alloy steel. ||   ||   ||   ||   ||   ||   ||   
   || 7215.10.00.00 || - Of free-cutting steel, not further worked than cold-formed or cold-finished || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 7215.50.00.00 || - Other, not further worked than cold-formed or cold-finished || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 7215.90.00.00 || - Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 72.16 ||   || Angles, shapes and sections of iron or non-alloy steel. ||   ||   ||   ||   ||   ||   ||   
   || 7216.10.00.00 || - U, I or H sections, not further worked than hot-rolled, hot-drawn or extruded, of a height of less than 80 mm || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - L or T sections, not further worked than hot-rolled, hot-drawn or extruded, of a height of less than 80 mm: ||   ||   ||   ||   ||   ||   ||   
   || 7216.21.00.00 || -- L sections || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 7216.22.00.00 || -- T sections || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - U, I or H sections, not further worked than hot-rolled, hot-drawn or extruded of a height of 80 mm or more: ||   ||   ||   ||   ||   ||   ||   
   || 7216.31.00.00 || -- U sections || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 7216.32.00.00 || -- I sections || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 7216.33.00.00 || -- H sections || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 7216.40.00.00 || - L or T sections, not further worked than hot-rolled, hot-drawn or extruded, of a height of 80 mm or more || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 7216.50.00.00 || - Other angles, shapes and sections, not further worked than hot-rolled, hot-drawn or extruded || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || -- Angles, shapes and sections, not further worked than cold-formed or cold-finished: ||   ||   ||   ||   ||   ||   ||   
   || 7216.61.00.00 || -- Obtained from flat-rolled products || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 7216.69.00.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 7216.91.00.00 || -- Cold-formed or cold-finished from flat-rolled products || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 7216.99.00.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 72.17 ||   || Wire of iron or non-alloy steel. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Not plated or coated, whether or not polished: ||   ||   ||   ||   ||   ||   ||   
   || 7217.10.10.00 || -- Of a diameter not exceeding 5,5 mm || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 7217.10.90.00 || -- Other || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Plated or coated with zinc: ||   ||   ||   ||   ||   ||   ||   
   || 7217.20.10.00 || -- Of a diameter not exceeding 5,5 mm || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 7217.20.90.00 || -- Other || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Plated or coated with other base metals: ||   ||   ||   ||   ||   ||   ||   
   || 7217.30.10.00 || -- Of a diameter not exceeding 5,5 mm || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 7217.30.90.00 || -- Other || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 7217.90.10.00 || -- Of a diameter not exceeding 5,5 mm || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 7217.90.90.00 || -- Other || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 72.18 ||   || Stainless steel in ingots or other primary forms; semi-finished products of stainless steel. ||   ||   ||   ||   ||   ||   ||   
   || 7218.10.00.00 || - Ingots and other primary forms || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 7218.91.00.00 || -- Of rectangular (other than square) cross-section || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 7218.99.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 72.19 ||   || Flat-rolled products of stainless steel, of a width of 600 mm or more. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Not further worked than hot-rolled, in coils: ||   ||   ||   ||   ||   ||   ||   
   || 7219.11.00.00 || -- Of a thickness exceeding 10 mm || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 7219.12.00.00 || -- Of a thickness of 4,75 mm or more but not exceeding 10 mm || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 7219.13.00.00 || -- Of a thickness of 3 mm or more but less than 4.75 mm || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 7219.14.00.00 || -- Of a thickness of less than 3 mm || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Not further worked than hot-rolled, not in coils: ||   ||   ||   ||   ||   ||   ||   
   || 7219.21.00.00 || -- Of a thickness exceeding 10 mm || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 7219.22.00.00 || -- Of a thickness of 4,75 mm or more but not exceeding 10 mm || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 7219.23.00.00 || -- Of a thickness of 3 mm or more but less than 4,75 mm || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 7219.24.00.00 || -- Of a thickness of less than 3 mm || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Not further worked than cold-rolled (cold-reduced): ||   ||   ||   ||   ||   ||   ||   
   || 7219.31.00.00 || -- Of a thickness of 4.75 mm or more || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 7219.32.00.00 || -- Of a thickness of 3 mm or more but less than 4.75 mm || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 7219.33.00.00 || -- Of a thickness exceeding 1 mm but less than 3 mm || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 7219.34.00.00 || -- Of a thickness of 0.5 mm or more but not exceeding 1 mm || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 7219.35.00.00 || -- Of a thickness of less than 0.5 mm || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 7219.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 72.20 ||   || Flat-rolled products of stainless steel, of a width of less than 600 mm. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Not further worked than hot-rolled: ||   ||   ||   ||   ||   ||   ||   
   || 7220.11.00.00 || -- Of a thickness of 4.75 mm or more || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 7220.12.00.00 || -- Of a thickness of less than 4.75 mm || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 7220.20.00.00 || - Not further worked than cold-rolled (cold-reduced) || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 7220.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 72.21 || 7221.00.00.00 || Bars and rods, hot-rolled, in irregularly wound coils, of stainless steel. || 5 || A || 5 || 0 || 0 || 0 || 0 
 72.22 ||   || Other bars and rods. of stainless steel; angles, shapes and sections of stainless steel. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Bars and rods, not further worked than hot-rolled, hot-drawn or extruded: ||   ||   ||   ||   ||   ||   ||   
   || 7222.11.00.00 || -- Of circular cross-section || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 7222.19.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 7222.20.00.00 || - Bars and rods, not further worked than cold-formed or cold-finished || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 7222.30.00.00 || - Other bars and rods || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 7222.40.00.00 || - Angles, shapes and sections || 10 || B || 10 || 10 || 5 || 0 || 0 
 72.23 || 7223.00.00.00 || Wire of stainless steel. || 10 || B || 10 || 10 || 5 || 0 || 0 
 72.24 ||   || Other alloy steel in ingots or other primary forms; semi-finished products of other alloy steel. ||   ||   ||   ||   ||   ||   ||   
   || 7224.10.00.00 || - Ingots and other primary forms || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 7224.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 72.25 ||   || Flat-rolled products of other alloy steel, of a width of 600 mm or more. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Of silicon-electrical steel: ||   ||   ||   ||   ||   ||   ||   
   || 7225.11.00.00 || -- Grain-oriented || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 7225.19.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 7225.30.00.00 || - Other, not further worked than hot-rolled, in coils || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 7225.40.00.00 || - Other, not further worked than hot-rolled, not in coils || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 7225.50.00.00 || - Other, not further worked than cold-rolled (cold-reduced) || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 7225.91.00.00 || -- Electrolytically plated or coated with zinc || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 7225.92.00.00 || -- Otherwise plated or coated with zinc || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 7225.99.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 72.26 ||   || Flat-rolled products of other alloy steel, of a width of less than 600 mm. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Of silicon-electrical steel: ||   ||   ||   ||   ||   ||   ||   
   || 7226.11.00.00 || -- Grain-oriented || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 7226.19.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 7226.20.00.00 || - Of high-speed steel || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 7226.91.00.00 || -- Not further worked than hot-rolled || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 7226.92.00.00 || -- Not further worked than cold-rolled (cold-reduced) || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 7226.99.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 72.27 ||   || Bars and rods, hot-rolled, in irregularly wound coils, of other alloy steel. ||   ||   ||   ||   ||   ||   ||   
   || 7227.10.00.00 || - Of high-speed steel || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 7227.20.00.00 || - Of silico-manganese steel || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 7227.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 72.28 ||   || Other bars and rods of other alloy steel; angles, shapes and sections, of other alloy steel; hollow drill bars and rods, of alloy or non-alloy steel. ||   ||   ||   ||   ||   ||   ||   
   || 7228.10.00.00 || - Bars and rods, of high-speed steel || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 7228.20.00.00 || - Bars and rods, of silico-manganese steel || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 7228.30.00.00 || - Other bars and rods, not further worked than hot-rolled, hot-drawn or extruded || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 7228.40.00.00 || - Other bars and rods, not further worked than forged || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 7228.50.00.00 || - Other bars and rods, not further worked than cold-formed or cold-finished || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 7228.60.00.00 || - Other bars and rods || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 7228.70.00.00 || - Angles, shapes and sections || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 7228.80.00.00 || - Hollow drill bars and rods || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 72.29 ||   || Wire of other alloy steel. ||   ||   ||   ||   ||   ||   ||   
   || 7229.20.00.00 || - Of silico-manganese steel || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 7229.90.00.00 || - Other || 10 || B || 10 || 10 || 5 || 0 || 0 
 73.01 ||   || Sheet piling of iron or steel, whether or not drilled, punched or made from assembled elements; welded angles, shapes and sections, of iron or steel. ||   ||   ||   ||   ||   ||   ||   
   || 7301.10.00.00 || - Sheet piling || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 7301.20.00.00 || - Angles, shapes and sections || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 73.02 ||   || Railway or tramway track construction material of iron or steel, the following: rails, check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fish-plates, chairs, chair wedges, sole plates (base plates), rail clips, bedplates, ties and other material specialised for jointing or fixing rails. ||   ||   ||   ||   ||   ||   ||   
   || 7302.10.00.00 || - Rails || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 7302.30.00.00 || - Switch blades, crossing frogs, point rods and other crossing pieces || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 7302.40.00.00 || - Fish-plates and sole plates || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 7302.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 73.03 ||   || Tubes, pipes and hollow profiles, of cast iron. ||   ||   ||   ||   ||   ||   ||   
   || 7303.00.10.00 || - Of a kind used for supplies under pressure || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 7303.00.90.00 || - Other || 20 || C || 20 || 20 || 10 || 5 || 0 
 73.04 ||   || Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Line pipe of a kind used for oil or gas pipelines: ||   ||   ||   ||   ||   ||   ||   
   || 7304.11.00.00 || -- Of stainless steel || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 7304.19.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Casing, tubing and drill pipe, of a kind used in drilling for oil or gas: ||   ||   ||   ||   ||   ||   ||   
   || 7304.22.00.00 || -- Drill pipe of stainless steel || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 7304.23.00.00 || -- Other drill pipe || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 7304.24.00.00 || -- Other, of stainless steel || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 7304.29.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Other, of circular cross-section, of iron or non-alloy steel: ||   ||   ||   ||   ||   ||   ||   
   ||   || -- Cold-drawn or cold-rolled (cold-reduced): ||   ||   ||   ||   ||   ||   ||   
   || 7304.31.10.00 || --- Of a kind used for supplies under pressure || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 7304.31.20.00 || --- For the manufacture of bicycles and motorcycles || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 7304.31.90.00 || --- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || -- Other: ||   ||   ||   ||   ||   ||   ||   
   || 7304.39.10.00 || --- Of a kind used for supplies under pressure || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 7304.39.00.00 || --- Of a kind used for the manufacture of bicycles and motor cycle frames || 5 || B || 5 || 5 || 0 || 0 || 0 
   || 7304.39.90.00 || --- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Other, of circular cross-section, of stainless steel: ||   ||   ||   ||   ||   ||   ||   
   ||   || -- Cold-drawn or cold-rolled (cold-reduced): ||   ||   ||   ||   ||   ||   ||   
   || 7304.41.10.00 || --- Of a kind used for supplies under pressure || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 7304.41.90.00 || --- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || -- Other: ||   ||   ||   ||   ||   ||   ||   
   || 7304.49.10.00 || --- Of a kind used for supplies under pressure || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 7304.49.90.00 || --- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Other, of circular cross-section, of other alloy steel: ||   ||   ||   ||   ||   ||   ||   
   ||   || -- Cold-drawn or cold-rolled (cold-reduced): ||   ||   ||   ||   ||   ||   ||   
   || 7304.51.10.00 || --- Of a kind used for supplies under pressure || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 7304.51.90.00 || --- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || -- Other: ||   ||   ||   ||   ||   ||   ||   
   || 7304.59.10.00 || --- Of a kind used for supplies under pressure || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 7304.59.90.00 || --- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 7304.90.00.00 || - Other || 20 || C || 20 || 20 || 10 || 5 || 0 
 73.05 ||   || Other tubes and pipes (for example, welded, riveted or similarly closed), having circular cross-sections, the external diameter of which exceeds 406,4 mm, of iron or steel. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Line pipe of a kind used for oil or gas pipelines: ||   ||   ||   ||   ||   ||   ||   
   || 7305.11.00.00 || -- Longitudinally submerged arc welded || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 7305.12.00.00 || -- Other, longitudinally welded || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 7305.19.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 7305.20.00.00 || - Casing of a kind used in drilling for oil or gas || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Other, welded: ||   ||   ||   ||   ||   ||   ||   
   ||   || -- Longitudinally welded: ||   ||   ||   ||   ||   ||   ||   
   || 7305.31.10.00 || --- Of a kind used for supplies under pressure || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 7305.31.90.00 || --- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || -- Other: ||   ||   ||   ||   ||   ||   ||   
   || 7305.39.10.00 || --- Of a kind used for supplies under pressure || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 7305.39.90.00 || --- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 7305.90.10.00 || -- Of a kind used for supplies under pressure || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 7305.90.90.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
 73.06 ||   || Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Line pipe of a kind used for oil or gas pipelines: ||   ||   ||   ||   ||   ||   ||   
   || 7306.11.00.00 || -- Welded, of stainless steel || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 7306.19.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Casing and tubing of a kind used in drilling for oil or gas: ||   ||   ||   ||   ||   ||   ||   
   || 7306.21.00.00 || -- Welded, of stainless steel || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 7306.29.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Other, welded, of circular cross-section, of iron or non-alloy steel: ||   ||   ||   ||   ||   ||   ||   
   || 7306.30.10.00 || -- Of a kind used for supplies under pressure || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 7306.30.90.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Other, welded, of circular cross-section, of stainless steel: ||   ||   ||   ||   ||   ||   ||   
   || 7306.40.10.00 || -- Of a kind used for supplies under pressure || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 7306.40.90.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Other, welded, of circular cross-section, of other alloy steel: ||   ||   ||   ||   ||   ||   ||   
   || 7306.50.10.00 || -- Of a kind used for supplies under pressure || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 7306.50.90.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Other, welded, of non-circular cross-section: ||   ||   ||   ||   ||   ||   ||   
   || 7306.61.00.00 || -- Of square or rectangular cross-section || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 7306.69.00.00 || -- Of other non-circular cross-section || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 7306.90.00.00 || - Other || 20 || C || 20 || 20 || 10 || 5 || 0 
 73.07 ||   || Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Cast fittings: ||   ||   ||   ||   ||   ||   ||   
   ||   || -- Of non-malleable cast iron: ||   ||   ||   ||   ||   ||   ||   
   || 7307.11.10.00 || --- Of a kind used for supplies under pressure || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 7307.11.90.00 || --- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 7307.19.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Other, of stainless steel: ||   ||   ||   ||   ||   ||   ||   
   || 7307.21.00.00 || -- Flanges || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 7307.22.00.00 || -- Threaded elbows, bends and sleeves || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 7307.23.00.00 || -- Butt welding fittings || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 7307.29.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 7307.91.00.00 || -- Flanges || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 7307.92.00.00 || -- Threaded elbows, bends and sleeves || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 7307.93.00.00 || -- Butt welding fittings || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 7307.99.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
 73.08 ||   || Structures (excluding prefabricated buildings of heading 94.06) and parts of structures (for example, bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel. ||   ||   ||   ||   ||   ||   ||   
   || 7308.10.00.00 || - Bridges and bridge-sections || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Towers and lattice masts ||   ||   ||   ||   ||   ||   ||   
   || 7308.20.10.00 || -- Of a kind used for the transportation of electricity || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 7308.20.90.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 7308.30.00.00 || - Doors, windows and their frames and thresholds for doors || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 7308.40.00.00 || - Equipment for scaffolding, shuttering, propping or pit-propping || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 7308.90.10.00 || -- Poles with or without lighting fittings of a height of 8 m or more || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || -- Other: ||   ||   ||   ||   ||   ||   ||   
   || 7308.90.91.00 || --- Metallic pipes || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 7308.90.99.00 || --- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 73.09 ||   || Reservoirs, tanks, vats and similar containers for any material (other than compressed or liquefied gas), of iron or steel, of a capacity exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment. ||   ||   ||   ||   ||   ||   ||   
   || 7309.00.10.00 || - Reservoir, tanks, tubs of a minimum capacity of 50 000  l || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 7309.00.90.00 || - Other || 10 || B || 10 || 10 || 5 || 0 || 0 
 73.10 ||   || Tanks, casks, drums, cans, boxes and similar containers, for any material (other than compressed or liquefied gas), of iron or steel, of a capacity not exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment. ||   ||   ||   ||   ||   ||   ||   
   || 7310.10.00.00 || - Of a capacity of 50  l or more || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Of a capacity of less than 50  l: ||   ||   ||   ||   ||   ||   ||   
   || 7310.21.00.00 || -- Cans which are to be closed by soldering or crimping || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 7310.29.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
 73.11 || 7311.00.00.00 || Containers for compressed or liquefied gas, of iron or steel. || 20 || C || 20 || 20 || 10 || 5 || 0 
 73.12 ||   || Stranded wire, ropes, cables, plaited bands, slings and the like, of iron or steel, not electrically insulated. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Stranded wire, ropes and cables ||   ||   ||   ||   ||   ||   ||   
   || 7312.10.10.00 || -- Brake and derailleur cables for bicycles and motorcycles || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || -- Other: ||   ||   ||   ||   ||   ||   ||   
   || 7312.10.91.00 ||  --- Other galvanized steel cables for electricity || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 7312.10.99.00 || --- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 7312.90.00.00 || - Other || 20 || C || 20 || 20 || 10 || 5 || 0 
 73.13 || 7313.00.00.00 || Barbed wire of iron or steel; twisted hoop or single flat wire, barbed or not, and loosely twisted double wire, of a kind used for fencing, of iron or steel. || 20 || C || 20 || 20 || 10 || 5 || 0 
 73.14 ||   || Cloth (including endless bands), grill, netting and fencing, of iron or steel wire; expanded metal of iron or steel. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Woven cloth: ||   ||   ||   ||   ||   ||   ||   
   || 7314.12.00.00 || -- Endless bands for machinery, of stainless steel || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 7314.14.00.00 || -- Other woven cloth, of stainless steel || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 7314.19.00.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 7314.20.00.00 || - Grill, netting and fencing, welded at the intersection, of wire with a maximum cross-sectional dimension of 3 mm or more and having a mesh size of 100 cm² or more || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Other grill, netting and fencing, welded at the intersection: ||   ||   ||   ||   ||   ||   ||   
   || 7314.31.00.00 || -- Plated or coated with zinc || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 7314.39.00.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Other cloth, grill, netting and fencing: ||   ||   ||   ||   ||   ||   ||   
   || 7314.41.00.00 || -- Plated or coated with zinc || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 7314.42.00.00 || -- Coated with plastics || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 7314.49.00.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 7314.50.00.00 || - Expanded metal || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 73.15 ||   || Chain and parts thereof, of iron or steel. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Articulated link chain and parts thereof: ||   ||   ||   ||   ||   ||   ||   
   ||   || -- Roller chain: ||   ||   ||   ||   ||   ||   ||   
   || 7315.11.10.00 || --- For bicycles and motor-cycles || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 7315.11.90.00 || --- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 7315.12.00.00 || -- Other chain || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || -- Parts: ||   ||   ||   ||   ||   ||   ||   
   || 7315.19.10.00 || --- Shackles || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 7315.19.90.00 || --- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 7315.20.00.00 || - Skid chain || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Other chain: ||   ||   ||   ||   ||   ||   ||   
   || 7315.81.00.00 || -- Stud-link || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 7315.82.00.00 || -- Other, welded link || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 7315.89.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 7315.90.00.00 || - Other parts || 20 || C || 20 || 20 || 10 || 5 || 0 
 73.16 || 7316.00.00.00 || Anchors, grapnels and parts thereof, of iron or steel. || 20 || C || 20 || 20 || 10 || 5 || 0 
 73.17 ||   || Nails, tacks, drawing pins, corrugated nails, staples (other than those of heading 83.05) and similar articles, of iron or steel, whether or not with heads of other material, but excluding such articles with heads of copper. ||   ||   ||   ||   ||   ||   ||   
   || 7317.00.10.00 || - Nails and corrugated nails || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 7317.00.90.00 || - Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 73.18 ||   || Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter pins, washers (including spring washers) and similar articles, of iron or steel. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Threaded articles: ||   ||   ||   ||   ||   ||   ||   
   || 7318.11.00.00 || -- Coach screws || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 7318.12.00.00 || -- Other wood screws || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 7318.13.00.00 || -- Screw hooks and screw rings || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 7318.14.00.00 || -- Self-tapping screws || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 7318.15.00.00 || -- Other screws and bolts, whether or not with their nuts or washers || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 7318.16.00.00 || -- Nuts || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 7318.19.00.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Non-threaded articles: ||   ||   ||   ||   ||   ||   ||   
   || 7318.21.00.00 || -- Spring washers and other lock washers || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 7318.22.00.00 || -- Other washers || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 7318.23.00.00 || -- Rivets || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 7318.24.00.00 || -- Cotters and cotter pins || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 7318.29.00.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 73.19 ||   || Sewing needles, knitting needles, bodkins, crochet hooks, embroidery stilettos and similar articles, for use in the hand, of iron or steel; safety pins and other pins of iron or steel, not elsewhere specified or included. ||   ||   ||   ||   ||   ||   ||   
   || 7319.40.00.00 || - Safety pins and other pins || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 7319.90.00.00 || - Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 73.20 ||   || Springs and leaves for springs, of iron or steel. ||   ||   ||   ||   ||   ||   ||   
   || 7320.10.00.00 || - Leaf-springs and leaves therefor || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 7320.20.00.00 || - Helical springs || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 7320.90.00.00 || - Other || 20 || C || 20 || 20 || 10 || 5 || 0 
 73.21 ||   || Stoves, ranges, grates, cookers (including those with subsidiary boilers for central heating), barbecues, braziers, gas rings, plate warmers and similar non-electric domestic appliances, and parts thereof, of iron or steel. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Cooking appliances and plate warmers: ||   ||   ||   ||   ||   ||   ||   
   ||   || -- For gas fuel or for both gas and other fuels: ||   ||   ||   ||   ||   ||   ||   
   ||   || --- With a maximum of two burners ||   ||   ||   ||   ||   ||   ||   
   || 7321.11.11.00 || ---- Presented completely knocked down (CKD) or unassembled for the assembly industry || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 7321.11.19.00 || ---- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || --- Other: ||   ||   ||   ||   ||   ||   ||   
   || 7321.11.91.00 || ---- Presented completely knocked down (CKD) or unassembled for the assembly industry || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 7321.11.99.00 || ---- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || -- For liquid fuel: ||   ||   ||   ||   ||   ||   ||   
   || 7321.12.10.00 || --- With a maximum of two burners || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 7321.12.90.00 || --- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 7321.19.00.00 || -- Other, including appliances for solid fuel || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Other appliances: ||   ||   ||   ||   ||   ||   ||   
   || 7321.81.00.00 || -- For gas fuel or for both gas and other fuels || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 7321.82.00.00 || -- For liquid fuel || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 7321.89.00.00 || -- Other, including appliances for solid fuel || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 7321.90.00.00 || - Parts || 10 || B || 10 || 10 || 5 || 0 || 0 
 73.22 ||   || Radiators for central heating, not electrically heated, and parts thereof, of iron or steel; air heaters and hot-air distributors (including distributors which can also distribute fresh or conditioned air), not electrically heated, incorporating a motor-driven fan or blower, and parts thereof, of iron or steel. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Radiators and parts thereof: ||   ||   ||   ||   ||   ||   ||   
   || 7322.11.00.00 || -- Of cast iron || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 7322.19.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 7322.90.00.00 || - Other || 20 || C || 20 || 20 || 10 || 5 || 0 
 73.23 ||   || Table, kitchen or other household articles and parts thereof, of iron or steel; iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel. ||   ||   ||   ||   ||   ||   ||   
   || 7323.10.00.00 || - Iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 7323.91.00.00 || -- Of cast iron, not enamelled || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 7323.92.00.00 || -- Of cast iron, enamelled || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 7323.93.00.00 || -- Of stainless steel || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 7323.94.00.00 || -- Of iron (other than cast iron) or steel, enamelled || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || -- Other: ||   ||   ||   ||   ||   ||   ||   
   || 7323.99.10.00 || --- Galvanized articles || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 7323.99.90.00 || --- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
 73.24 ||   || Sanitary ware and parts thereof, of iron or steel. ||   ||   ||   ||   ||   ||   ||   
   || 7324.10.00.00 || - Sinks and washbasins, of stainless steel || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Baths: ||   ||   ||   ||   ||   ||   ||   
   || 7324.21.00.00 || -- Of cast iron, whether or not enamelled || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 7324.29.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Other, including parts: ||   ||   ||   ||   ||   ||   ||   
   || 7324.90.10.00 || -- Enamelled || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 7324.90.20.00 || -- Galvanized || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 7324.90.90.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
 73.25 ||   || Other cast articles of iron or steel. ||   ||   ||   ||   ||   ||   ||   
   || 7325.10.00.00 || - Of non-malleable cast iron || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 7325.91.00.00 || -- Grinding balls and similar articles for mills || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || -- Other: ||   ||   ||   ||   ||   ||   ||   
   || 7325.99.10.00 || --- Accessories for electrical installations || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 7325.99.90.00 || --- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
 73.26 ||   || Other articles of iron or steel. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Forged or stamped, but not further worked: ||   ||   ||   ||   ||   ||   ||   
   || 7326.11.00.00 || -- Grinding balls and similar articles for mills || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 7326.19.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Articles of iron or steel wire: ||   ||   ||   ||   ||   ||   ||   
   || 7326.20.10.00 || -- Monofilament rods for tyres || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 7326.20.90.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 7326.90.10.00 || --- accessories for the transmission of electrical energy || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 7326.90.90.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
 74.01 || 7401.00.00.00 || Copper mattes; cement copper (precipitated copper). || 5 || A || 5 || 0 || 0 || 0 || 0 
 74.02 || 7402.00.00.00 || Unrefined copper; copper anodes for electrolytic refining. || 5 || A || 5 || 0 || 0 || 0 || 0 
 74.03 ||   || Refined copper and copper alloys, unwrought. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Refined copper: ||   ||   ||   ||   ||   ||   ||   
   || 7403.11.00.00 || -- Cathodes and sections of cathodes || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 7403.12.00.00 || -- Wire-bars || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 7403.13.00.00 || -- Billets || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 7403.19.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Copper alloys: ||   ||   ||   ||   ||   ||   ||   
   || 7403.21.00.00 || -- Copper-zinc base alloys (brass) || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 7403.22.00.00 || -- Copper-tin base alloys (bronze) || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 7403.29.00.00 || -- Other copper alloys (other than master alloys of heading 74.05) || 5 || A || 5 || 0 || 0 || 0 || 0 
 74.04 || 7404.00.00.00 || Copper waste and scrap. || 5 || A || 5 || 0 || 0 || 0 || 0 
 74.05 || 7405.00.00.00 || Master alloys of copper. || 5 || A || 5 || 0 || 0 || 0 || 0 
 74.06 ||   || Copper powders and flakes. ||   ||   ||   ||   ||   ||   ||   
   || 7406.10.00.00 || - Powders of non-lamellar structure || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 7406.20.00.00 || - Powders of lamellar structure; flakes || 5 || A || 5 || 0 || 0 || 0 || 0 
 74.07 ||   || Copper bars, rods and profiles. ||   ||   ||   ||   ||   ||   ||   
   || 7407.10.00.00 || - Of refined copper || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Of copper alloys: ||   ||   ||   ||   ||   ||   ||   
   || 7407.21.00.00 || -- Of copper-zinc base alloys (brass) || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 7407.29.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 74.08 ||   || Copper wire. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Of refined copper: ||   ||   ||   ||   ||   ||   ||   
   || 7408.11.00.00 || -- Of which the maximum cross-sectional dimension exceeds 6 mm || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 7408.19.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Of copper alloys: ||   ||   ||   ||   ||   ||   ||   
   || 7408.21.00.00 || -- Of copper-zinc base alloys (brass) || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 7408.22.00.00 || -- Of copper-nickel base alloys (cupro-nickel) or copper-nickel-zinc base alloys (nickel silver) || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 7408.29.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 74.09 ||   || Copper plates, sheets and strip, of a thickness exceeding 0,15 mm. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Of refined copper: ||   ||   ||   ||   ||   ||   ||   
   || 7409.11.00.00 || -- In coils || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 7409.19.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || - Of copper-zinc base alloys (brass): ||   ||   ||   ||   ||   ||   ||   
   || 7409.21.00.00 || -- In coils || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 7409.29.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || - Of copper-tin base alloys (bronze): ||   ||   ||   ||   ||   ||   ||   
   || 7409.31.00.00 || -- In coils || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 7409.39.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 7409.40.00.00 || - Of copper-nickel base alloys (cupro-nickel) or copper-nickel-zinc base alloys (nickel silver) || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 7409.90.00.00 || - Of other copper alloys || 10 || B || 10 || 10 || 5 || 0 || 0 
 74.10 ||   || Copper foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0,15 mm. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Not backed: ||   ||   ||   ||   ||   ||   ||   
   || 7410.11.00.00 || -- Of refined copper || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 7410.12.00.00 || -- Of copper alloys || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || - Backed: ||   ||   ||   ||   ||   ||   ||   
   || 7410.21.00.00 || -- Of refined copper || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 7410.22.00.00 || -- Of copper alloys || 10 || B || 10 || 10 || 5 || 0 || 0 
 74.11 ||   || Copper tubes and pipes. ||   ||   ||   ||   ||   ||   ||   
   || 7411.10.00.00 || - Of refined copper || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Of copper alloys: ||   ||   ||   ||   ||   ||   ||   
   || 7411.21.00.00 || -- Of copper-zinc base alloys (brass) || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 7411.22.00.00 || -- Of copper-nickel base alloys (cupro-nickel) or copper-nickel-zinc base alloys (nickel silver) || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 7411.29.00.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 74.12 ||   || Copper tube or pipe fittings (for example, couplings, elbows, sleeves). ||   ||   ||   ||   ||   ||   ||   
   || 7412.10.00.00 || - Of refined copper || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 7412.20.00.00 || - Of copper alloys || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 74.13 || 7413.00.00.00 || Stranded wire, cables, plaited bands and the like, of copper, not electrically insulated. || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 74.15 ||   || Nails, tacks, drawing pins, staples (other than those of heading 83.05) and similar articles, of copper or of iron or steel with heads of copper; screws, bolts, nuts, screw hooks, rivets, cotters, cotter-pins, washers (including spring washers) and similar articles, of copper. ||   ||   ||   ||   ||   ||   ||   
   || 7415.10.00.00 || - Nails and tacks, drawing pins, staples and similar articles || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Other articles, not threaded: ||   ||   ||   ||   ||   ||   ||   
   || 7415.21.00.00 || -- Washers (including spring washers) || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 7415.29.00.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Other threaded articles: ||   ||   ||   ||   ||   ||   ||   
   || 7415.33.00.00 || -- Screws; bolts and nuts || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 7415.39.00.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 74.18 ||   || Table, kitchen or other household articles and parts thereof, of copper; pot scourers and scouring or polishing pads, gloves and the like, sanitary ware and parts thereof, of copper. ||   ||   ||   ||   ||   ||   ||   
   || 7418.10.00.00 || - Table, kitchen or other household articles and parts thereof; pot scourers and scouring or polishing pads, gloves and the like || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 7418.20.00.00 || - Sanitary ware and parts thereof || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 74.19 ||   || Other articles of copper. ||   ||   ||   ||   ||   ||   ||   
   || 7419.10.00.00 || - Chain and parts thereof || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 7419.91.00.00 || -- Cast, moulded, stamped or forged, but not further worked || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || -- Other: ||   ||   ||   ||   ||   ||   ||   
   || 7419.99.10.00 || --- Reservoirs, tanks and other containers || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 7419.99.20.00 || --- Accessories for the transmission of electrical energy || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 7419.99.90.00 || --- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
 75.01 ||   || Nickel mattes, nickel oxide sinters and other intermediate products of nickel metallurgy. ||   ||   ||   ||   ||   ||   ||   
   || 7501.10.00.00 || - Nickel mattes || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 7501.20.00.00 || - Nickel oxide sinters and other intermediate products of nickel metallurgy || 5 || A || 5 || 0 || 0 || 0 || 0 
 75.02 ||   || Unwrought nickel. ||   ||   ||   ||   ||   ||   ||   
   || 7502.10.00.00 || - Nickel, not alloyed || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 7502.20.00.00 || - Nickel alloys || 5 || A || 5 || 0 || 0 || 0 || 0 
 75.03 || 7503.00.00.00 || Nickel waste and scrap. || 5 || A || 5 || 0 || 0 || 0 || 0 
 75.04 || 7504.00.00.00 || Nickel powders and flakes. || 5 || A || 5 || 0 || 0 || 0 || 0 
 75.05 ||   || Nickel bars, rods, profiles and wire. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Bars, rods and profiles: ||   ||   ||   ||   ||   ||   ||   
   || 7505.11.00.00 || -- Of nickel, not alloyed || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 7505.12.00.00 || -- Of nickel alloys || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Wire: ||   ||   ||   ||   ||   ||   ||   
   || 7505.21.00.00 || -- Of nickel, not alloyed || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 7505.22.00.00 || -- Of nickel alloys || 10 || B || 10 || 10 || 5 || 0 || 0 
 75.06 ||   || Nickel plates, sheets, strip and foil. ||   ||   ||   ||   ||   ||   ||   
   || 7506.10.00.00 || - Of nickel, not alloyed || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 7506.20.00.00 || - Of nickel alloys || 10 || B || 10 || 10 || 5 || 0 || 0 
 75.07 ||   || Nickel tubes, pipes and tube or pipe fittings (for example, couplings, elbows, sleeves). ||   ||   ||   ||   ||   ||   ||   
   ||   || -- Tubes and pipes: ||   ||   ||   ||   ||   ||   ||   
   || 7507.11.00.00 || -- Of nickel, not alloyed || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 7507.12.00.00 || -- Of nickel alloys || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 7507.20.00.00 || - Tube or pipe fittings || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 75.08 ||   || Other articles of nickel. ||   ||   ||   ||   ||   ||   ||   
   || 7508.10.00.00 || - Cloth, grill and netting, of nickel wire || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 7508.90.10.00 || -- Frames for textile designs || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 7508.90.90.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 76.01 ||   || Unwrought aluminium. ||   ||   ||   ||   ||   ||   ||   
   || 7601.10.00.00 || - Aluminium, not alloyed || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 7601.20.00.00 || - Aluminium alloys || 5 || A || 5 || 0 || 0 || 0 || 0 
 76.02 || 7602.00.00.00 || Aluminium waste and scrap. || 5 || A || 5 || 0 || 0 || 0 || 0 
 76.03 ||   || Aluminium powders and flakes. ||   ||   ||   ||   ||   ||   ||   
   || 7603.10.00.00 || - Powders of non-lamellar structure || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 7603.20.00.00 || - Powders of lamellar structure; flakes || 5 || A || 5 || 0 || 0 || 0 || 0 
 76.04 ||   || Aluminium bars, rods and profiles. ||   ||   ||   ||   ||   ||   ||   
   || 7604.10.00.00 || - Of aluminium, not alloyed || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || - Of aluminium alloys: ||   ||   ||   ||   ||   ||   ||   
   || 7604.21.00.00 || -- Hollow profiles || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 7604.29.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
 76.05 ||   || Aluminium wire. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Of aluminium, not alloyed: ||   ||   ||   ||   ||   ||   ||   
   || 7605.11.00.00 || -- Of which the maximum cross-sectional dimension exceeds 7 mm || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 7605.19.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || - Of aluminium alloys: ||   ||   ||   ||   ||   ||   ||   
   || 7605.21.00.00 || -- Of which the maximum cross-sectional dimension exceeds 7 mm || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 7605.29.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
 76.06 ||   || Aluminium plates, sheets and strip, of a thickness exceeding 0,2 mm. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Rectangular (including square) : ||   ||   ||   ||   ||   ||   ||   
   ||   || -- Of aluminium, not alloyed: ||   ||   ||   ||   ||   ||   ||   
   || 7606.11.10.00 || --- Corrugated || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 7606.11.90.00 || --- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || -- Of aluminium alloys: ||   ||   ||   ||   ||   ||   ||   
   || 7606.12.10.00 || --- Corrugated || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 7606.12.90.00 || --- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   ||   || -- Of aluminium, not alloyed: ||   ||   ||   ||   ||   ||   ||   
   || 7606.91.10.00 || --- Corrugated || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || --- Other: ||   ||   ||   ||   ||   ||   ||   
   || 7606.91.91.00 || ---- Painted, coated or varnished || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 7606.91.99.00 || ---- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || -- Of aluminium alloys: ||   ||   ||   ||   ||   ||   ||   
   || 7606.92.10.00 || --- Corrugated || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || --- Other: ||   ||   ||   ||   ||   ||   ||   
   || 7606.92.91.00 || ---- Painted, coated or varnished || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 7606.92.99.00 || ---- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 76.07 ||   || Aluminium foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0,2 mm. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Not backed: ||   ||   ||   ||   ||   ||   ||   
   || 7607.11.00.00 || -- Rolled but not further worked || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || -- Other: ||   ||   ||   ||   ||   ||   ||   
   || 7607.19.10.00 || --- Printed || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 7607.19.90.00 || --- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || - Backed: ||   ||   ||   ||   ||   ||   ||   
   || 7607.20.10.00 || -- Printed || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 7607.20.90.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
 76.08 ||   || Aluminium tubes and pipes. ||   ||   ||   ||   ||   ||   ||   
   || 7608.10.00.00 || - Of aluminium, not alloyed || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 7608.20.00.00 || - Of aluminium alloys || 20 || C || 20 || 20 || 10 || 5 || 0 
 76.09 || 7609.00.00.00 || Aluminium tube or pipe fittings (for example, couplings, elbows, sleeves). || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 76.10 ||   || Aluminium structures (excluding prefabricated buildings of heading 94.06) and parts of structures (for example, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, balustrades, pillars and columns); aluminium plates, rods, profiles, tubes and the like, prepared for use in structures. ||   ||   ||   ||   ||   ||   ||   
   || 7610.10.00.00 || - Doors, windows and their frames and thresholds for doors || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 7610.90.00.00 || - Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 76.11 || 7611.00.00.00 || Aluminium reservoirs, tanks, vats and similar containers, for any material (other than compressed or liquefied gas), of a capacity exceeding 300  l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment. || 20 || C || 20 || 20 || 10 || 5 || 0 
 76.12 ||   || Aluminium casks, drums, cans, boxes and similar containers (including rigid or collapsible tubular containers), for any material (other than compressed or liquefied gas), of a capacity not exceeding 300  l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment. ||   ||   ||   ||   ||   ||   ||   
   || 7612.10.00.00 || - Collapsible tubular containers || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 7612.90.10.00 || -- Cans || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 7612.90.90.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
 76.13 || 7613.00.00.00 || Aluminium containers for compressed or liquefied gas. || 20 || C || 20 || 20 || 10 || 5 || 0 
 76.14 ||   || Stranded wire, cables, plaited bands and the like, of aluminium, not electrically insulated. ||   ||   ||   ||   ||   ||   ||   
   || 7614.10.00.00 || - With steel core || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 7614.90.10.00 || -- Aluminium neutral conductors with lead waterproof casing || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 7614.90.90.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
 76.15 ||   || Table, kitchen or other household articles and parts thereof, of aluminium; sanitary ware and parts thereof, of aluminium; pot scourers and scouring or polishing pads, gloves and the like, of aluminium; sanitary ware and parts thereof, of aluminium. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Table, kitchen or other household articles and parts thereof; pot scourers and scouring or polishing pads, gloves and the like: ||   ||   ||   ||   ||   ||   ||   
   || 7615.10.10.00 || -- Pot scourers and scouring or polishing pads, gloves and the like || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 7615.10.90.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 7615.20.00.00 || - Sanitary ware and parts thereof || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 76.16 ||   || Other articles of aluminium. ||   ||   ||   ||   ||   ||   ||   
   || 7616.10.00.00 || - Nails, tacks, staples (other than those of heading 83.05), screws, bolts, nuts, screw hooks, rivets, cotters, cotter pins, washers and similar articles || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 7616.91.00.00 || -- Cloth, grill, netting and fencing, of aluminium wire || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || -- Other ||   ||   ||   ||   ||   ||   ||   
   || 7616.99.10.00 || --- Accessories for electrical installations || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 7616.99.90.00 || --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 78.01 ||   || Unwrought lead. ||   ||   ||   ||   ||   ||   ||   
   || 7801.10.00.00 || - Refined lead || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 7801.91.00.00 || -- Containing by weight antimony as the principal other element || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 7801.99.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 78.02 || 7802.00.00.00 || Lead waste and scrap. || 5 || A || 5 || 0 || 0 || 0 || 0 
ANNEX C
(Part 8)
 Heading HS2012 || Tariff and Statistical Nomenclature || Commodity description || Base rate || Groups || T || 01/01/T+5 || 01/01/T+10 || 01/01/T+15 || 01/01/T+20 
 78.04 ||   || Lead plates, sheets, strip and foil; lead powders and flakes. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Plates, sheets, strip and foil ||   ||   ||   ||   ||   ||   ||   
   || 7804.11.00.00 || -- Sheets, strip and foil of a thickness (excluding any backing) not exceeding 0,2 mm || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 7804.19.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 7804.20.00.00 || - Powders and flakes || 5 || A || 5 || 0 || 0 || 0 || 0 
 78.06 ||   || Other articles of lead. ||   ||   ||   ||   ||   ||   ||   
   || 7806.00.10.00 || - Lead bars, rods, profiles and wire || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 7806.00.20.00 || - Lead weights for fishing nets || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 7806.00.90.00 || - Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 79.01 ||   || Unwrought zinc. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Zinc, not alloyed: ||   ||   ||   ||   ||   ||   ||   
   || 7901.11.00.00 || -- Containing by weight 99,99 % or more of zinc || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 7901.12.00.00 || -- Containing by weight less than 99,99 % of zinc || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 7901.20.00.00 || - Zinc alloys || 5 || A || 5 || 0 || 0 || 0 || 0 
 79.02 || 7902.00.00.00 || Zinc waste and scrap. || 5 || A || 5 || 0 || 0 || 0 || 0 
 79.03 ||   || Zinc dust, powders and flakes. ||   ||   ||   ||   ||   ||   ||   
   || 7903.10.00.00 || - Zinc dust || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 7903.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 79.04 || 7904.00.00.00 || Zinc bars, rods, profiles and wire. || 20 || C || 20 || 20 || 10 || 5 || 0 
 79.05 || 7905.00.00.00 || Zinc plates, sheets, strip and foil. || 10 || B || 10 || 10 || 5 || 0 || 0 
 79.07 ||   || Other articles of zinc. ||   ||   ||   ||   ||   ||   ||   
   || 7907.00.10.00 || - Articles of zinc other than squares or rectangles (zinc pastilles) || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 7907.00.90.00 || - Other || 20 || C || 20 || 20 || 10 || 5 || 0 
 80.01 ||   || Unwrought tin. ||   ||   ||   ||   ||   ||   ||   
   || 8001.10.00.00 || - Tin, not alloyed || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8001.20.00.00 || - Tin alloys || 5 || A || 5 || 0 || 0 || 0 || 0 
 80.02 || 8002.00.00.00 || Tin waste and scrap. || 5 || A || 5 || 0 || 0 || 0 || 0 
 80.03 || 8003.00.00.00 || Tin bars, rods, profiles and wire. || 20 || C || 20 || 20 || 10 || 5 || 0 
 80.07 || 8007.00.00.00 || Other articles of tin. || 20 || C || 20 || 20 || 10 || 5 || 0 
 81.01 ||   || Tungsten (wolfram) and articles thereof, including waste and scrap. ||   ||   ||   ||   ||   ||   ||   
   || 8101.10.00.00 || - Powders || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 8101.94.00.00 || -- Unwrought tungsten, including bars and rods obtained simply by sintering || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8101.96.00.00 || -- Wire || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8101.97.00.00 || -- Waste and scrap || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || -- Other: ||   ||   ||   ||   ||   ||   ||   
   || 8101.99.10.00 || --- Bars and rods, other than those obtained simply by sintering, profiles, plates, sheets, strip and foil || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8101.99.90.00 || --- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
 81.02 ||   || Molybdenum and articles thereof, including waste and scrap. ||   ||   ||   ||   ||   ||   ||   
   || 8102.10.00.00 || - Powders || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 8102.94.00.00 || -- Unwrought molybdenum, including bars and rods obtained simply by sintering || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8102.95.00.00 || -- Bars and rods, other than those obtained simply by sintering, profiles, plates, sheets, strip and foil || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8102.96.00.00 || -- Wire || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8102.97.00.00 || -- Waste and scrap || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8102.99.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
 81.03 ||   || Tantalum and articles thereof, including waste and scrap ||   ||   ||   ||   ||   ||   ||   
   || 8103.20.00.00 || - Unwrought tantalum, including bars and rods obtained simply by sintering; powders || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8103.30.00.00 || - Waste and scrap || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8103.90.00.00 || - Other || 20 || C || 20 || 20 || 10 || 5 || 0 
 81.04 ||   || Magnesium and articles thereof, including waste and scrap. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Unwrought magnesium: ||   ||   ||   ||   ||   ||   ||   
   || 8104.11.00.00 || -- Containing at least 99,8 % by weight of magnesium || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8104.19.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8104.20.00.00 || - Waste and scrap || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8104.30.00.00 || - Raspings, turnings and granules, graded according to size; powders || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8104.90.00.00 || - Other || 20 || C || 20 || 20 || 10 || 5 || 0 
 81.05 ||   || Cobalt mattes and other intermediate products of cobalt metallurgy; cobalt and articles thereof, including waste and scrap. ||   ||   ||   ||   ||   ||   ||   
   || 8105.20.00.00 || - Cobalt mattes and other intermediate products of cobalt metallurgy; unwrought cobalt; powders || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8105.30.00.00 || - Waste and scrap || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8105.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 81.06 || 8106.00.00.00 || Bismuth and articles thereof, including waste and scrap. || 20 || C || 20 || 20 || 10 || 5 || 0 
 81.07 ||   || Cadmium and articles thereof, including waste and scrap. ||   ||   ||   ||   ||   ||   ||   
   || 8107.20.00.00 || - Unwrought cadmium; powders || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8107.30.00.00 || - Waste and scrap || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8107.90.00.00 || - Other || 20 || C || 20 || 20 || 10 || 5 || 0 
 81.08 ||   || Titanium and articles thereof, including waste and scrap. ||   ||   ||   ||   ||   ||   ||   
   || 8108.20.00.00 || - Unwrought titanium; powders || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8108.30.00.00 || - Waste and scrap || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8108.90.00.00 || - Other || 20 || C || 20 || 20 || 10 || 5 || 0 
 81.09 ||   || Zirconium and articles thereof, including waste and scrap. ||   ||   ||   ||   ||   ||   ||   
   || 8109.20.00.00 || - Unwrought zirconium; powders || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8109.30.00.00 || - Waste and scrap || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8109.90.00.00 || - Other || 20 || C || 20 || 20 || 10 || 5 || 0 
 81.10 ||   || Antimony and articles thereof, including waste and scrap. ||   ||   ||   ||   ||   ||   ||   
   || 8110.10.00.00 || - Unwrought antimony; powders || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8110.20.00.00 || - Waste and scrap || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8110.90.00.00 || - Other || 20 || C || 20 || 20 || 10 || 5 || 0 
 81.11 || 8111.00.00.00 || Manganese and articles thereof, including waste and scrap. || 20 || C || 20 || 20 || 10 || 5 || 0 
 81.12 ||   || Beryllium, chromium, germanium, vanadium, gallium, hafnium, indium, niobium (columbium), rhenium and thallium, and articles of these metals, including waste and scrap. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Beryllium: ||   ||   ||   ||   ||   ||   ||   
   || 8112.12.00.00 || -- Unwrought; powders || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8112.13.00.00 || -- Waste and scrap || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8112.19.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Chromium: ||   ||   ||   ||   ||   ||   ||   
   || 8112.21.00.00 || -- Unwrought; powders || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8112.22.00.00 || -- Waste and scrap || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8112.29.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Thallium: ||   ||   ||   ||   ||   ||   ||   
   || 8112.51.00.00 || -- Unwrought; powders || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8112.52.00.00 || -- Waste and scrap || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8112.59.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 8112.92.00.00 || -- Unwrought; waste and scrap; powders || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8112.99.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
 81.13 || 8113.00.00.00 || Cermets and articles thereof, including waste and scrap. || 20 || C || 20 || 20 || 10 || 5 || 0 
 82.01 ||   || Hand tools, the following: spades, shovels, mattocks, picks, hoes, forks and rakes; axes, billhooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Spades and shovels: ||   ||   ||   ||   ||   ||   ||   
   || 8201.10.10.00 || -- Blanks || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8201.10.90.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Mattocks, picks, hoes and rakes: ||   ||   ||   ||   ||   ||   ||   
   || 8201.30.10.00 || -- Blanks || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8201.30.90.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Axes, billhooks and similar hewing tools: ||   ||   ||   ||   ||   ||   ||   
   || 8201.40.10.00 || -- Blank matchets || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8201.40.20.00 || -- Blank axes, bill hooks and other similar hewing tools || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8201.40.90.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Secateurs and similar one-handed pruners and shears (including poultry shears). ||   ||   ||   ||   ||   ||   ||   
   || 8201.50.10.00 || -- Blanks || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8201.50.90.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Hedge shears, two-handed pruning shears and similar two-handed shears: ||   ||   ||   ||   ||   ||   ||   
   || 8201.60.10.00 || -- Blanks || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8201.60.90.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Other hand tools of a kind used in agriculture, horticulture or forestry: ||   ||   ||   ||   ||   ||   ||   
   || 8201.90.10.00 || -- Blanks || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8201.90.90.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 82.02 ||   || Handsaws; blades for saws of all kinds (including slitting, slotting or toothless saw blades). ||   ||   ||   ||   ||   ||   ||   
   || 8202.10.00.00 || - Handsaws || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 8202.20.00.00 || - Bandsaw blades || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || - Circular saw blades (including slitting or slotting saw blades): ||   ||   ||   ||   ||   ||   ||   
   || 8202.31.00.00 || -- With working part of steel || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8202.39.00.00 || -- Other, including parts || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8202.40.00.00 || - Chainsaw blades || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || - Other saw blades: ||   ||   ||   ||   ||   ||   ||   
   || 8202.91.00.00 || -- Straight saw blades, for working metal || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8202.99.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
 82.03 ||   || Files, rasps, pliers (including cutting pliers), pincers, tweezers, metal-cutting shears, pipe-cutters, bolt croppers, perforating punches and similar hand tools. ||   ||   ||   ||   ||   ||   ||   
   || 8203.10.00.00 || - Files, rasps and similar tools || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 8203.20.00.00 || - Pliers (including cutting pliers), pincers, tweezers and similar tools || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 8203.30.00.00 || - Metal-cutting shears and similar tools || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 8203.40.00.00 || - Pipe-cutters, bolt croppers, perforating punches and similar tools || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 82.04 ||   || Hand-operated spanners and wrenches (including torque meter wrenches but not including tap wrenches); interchangeable spanner sockets, with or without handles. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Hand-operated spanners and wrenches: ||   ||   ||   ||   ||   ||   ||   
   || 8204.11.00.00 || -- Non-adjustable || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 8204.12.00.00 || -- Adjustable || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 8204.20.00.00 || - Interchangeable spanner sockets, with or without handles || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 82.05 ||   || Hand tools (including glaziers' diamonds), not elsewhere specified or included; blowlamps; vices, clamps and the like, other than accessories for and parts of machine tools; anvils; portable forges; hand- or pedal-operated grinding wheels with frameworks. ||   ||   ||   ||   ||   ||   ||   
   || 8205.10.00.00 || - Drilling, threading or tapping tools || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8205.20.00.00 || - Hammers and sledge hammers || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8205.30.00.00 || - Planes, chisels, gouges and similar cutting tools for working wood || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8205.40.00.00 || - Screwdrivers || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Other hand tools (including glaziers' diamonds): ||   ||   ||   ||   ||   ||   ||   
   ||   || -- Household tools: ||   ||   ||   ||   ||   ||   ||   
   || 8205.51.10.00 || --- Flat irons, non-electric || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 8205.51.90.00 || --- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 8205.59.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 8205.60.00.00 || - Blowlamps || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8205.70.00.00 || - Vices, clamps and the like || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 8205.90.00.00 || - Other, including sets of articles of two or more subheadings of this heading || 20 || C || 20 || 20 || 10 || 5 || 0 
 82.06 || 8206.00.00.00 || Tools of two or more of headings 82.02 to 82.05, put up in sets for retail sale. || 10 || B || 10 || 10 || 5 || 0 || 0 
 82.07 ||   || Interchangeable tools for hand tools, whether or not power-operated, or for machine tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning or screw driving), including dies for drawing or extruding metal, and rock-drilling or earth-boring tools. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Rock-drilling or earth-boring tools: ||   ||   ||   ||   ||   ||   ||   
   || 8207.13.00.00 || -- With working part of cermets || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8207.19.00.00 || -- Other, including parts || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8207.20.00.00 || - Dies for drawing or extruding metal || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8207.30.00.00 || - Tools for pressing, stamping or punching || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8207.40.00.00 || - Tools for tapping or threading || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8207.50.00.00 || - Tools for drilling, other than for rock-drilling || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8207.60.00.00 || - Tools for boring or broaching || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8207.70.00.00 || - Tools for milling || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8207.80.00.00 || - Tools for turning || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8207.90.00.00 || - Other interchangeable tools || 20 || C || 20 || 20 || 10 || 5 || 0 
 82.08 ||   || Knives and cutting blades, for machines or for mechanical appliances. ||   ||   ||   ||   ||   ||   ||   
   || 8208.10.00.00 || - For metalworking || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8208.20.00.00 || - For woodworking || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8208.30.00.00 || - For kitchen appliances or for machines used by the food industry || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8208.40.00.00 || - For agricultural, horticultural or forestry machines || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8208.90.00.00 || - Other || 10 || B || 10 || 10 || 5 || 0 || 0 
 82.09 || 8209.00.00.00 || Plates, sticks, tips and the like for tools, unmounted, of cermets. || 20 || C || 20 || 20 || 10 || 5 || 0 
 82.10 || 8210.00.00.00 || Hand-operated mechanical appliances, weighing 10 kg or less, used in the preparation, conditioning or serving of food or drink. || 10 || B || 10 || 10 || 5 || 0 || 0 
 82.11 ||   || Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 82.08, and blades therefor. ||   ||   ||   ||   ||   ||   ||   
   || 8211.10.00.00 || - Sets of assorted articles || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 8211.91.00.00 || -- Table knives having fixed blades || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 8211.92.00.00 || -- Other knives having fixed blades || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 8211.93.00.00 || -- Knives having other than fixed blades || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 8211.94.00.00 || -- Blades || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 8211.95.00.00 || -- Handles of base metal || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 82.12 ||   || Razors and razor blades (including razor blade blanks in strips). ||   ||   ||   ||   ||   ||   ||   
   || 8212.10.00.00 || - Razors || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 8212.20.00.00 || - Safety razor blades, including razor blade blanks in strips || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Other parts: ||   ||   ||   ||   ||   ||   ||   
   || 8212.90.10.00 || -- Razor heads for industries || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8212.90.90.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
 82.13 || 8213.00.00.00 || Scissors, tailors' shears and similar shears, and blades therefor. || 10 || B || 10 || 10 || 5 || 0 || 0 
 82.14 ||   || Other articles of cutlery (for example, hair clippers, butchers' or kitchen cleavers, choppers and mincing knives, paperknives); manicure or pedicure sets and instruments (including nail files). ||   ||   ||   ||   ||   ||   ||   
   || 8214.10.00.00 || - Paperknives, letter openers, erasing knives, pencil sharpeners and blades therefor || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 8214.20.00.00 || - Manicure or pedicure sets and instruments (including nail files) || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8214.90.00.00 || - Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 82.15 ||   || Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware. ||   ||   ||   ||   ||   ||   ||   
   || 8215.10.00.00 || - Sets of assorted articles containing at least one article plated with precious metal || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 8215.20.00.00 || - Other sets of assorted articles || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 8215.91.00.00 || -- Plated with precious metal || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 8215.99.00.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 83.01 ||   || Padlocks and locks (key, combination or electrically operated), of base metal; clasps and frames with clasps, incorporating locks, of base metal; keys for any of the foregoing articles, of base metal. ||   ||   ||   ||   ||   ||   ||   
   || 8301.10.00.00 || - Padlocks || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 8301.20.00.00 || - Locks of a kind used for motor vehicles || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 8301.30.00.00 || - Locks of a kind used for furniture || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 8301.40.00.00 || - Other locks || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 8301.50.00.00 || - Clasps and frames with clasps, incorporating locks || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 8301.60.00.00 || - Parts || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8301.70.00.00 || - Keys presented separately || 20 || C || 20 || 20 || 10 || 5 || 0 
 83.02 ||   || Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat-racks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal. ||   ||   ||   ||   ||   ||   ||   
   || 8302.10.00.00 || - Hinges || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 8302.20.00.00 || - Castors || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 8302.30.00.00 || - Other mountings, fittings and similar articles suitable for motor vehicles || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Other mountings, fittings and similar articles: ||   ||   ||   ||   ||   ||   ||   
   || 8302.41.00.00 || -- Suitable for buildings || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 8302.42.00.00 || -- Other, suitable for furniture || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 8302.49.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 8302.50.00.00 || - Hat-racks, hat-pegs, brackets and similar fixtures || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 8302.60.00.00 || - Automatic door closers || 20 || C || 20 || 20 || 10 || 5 || 0 
 83.03 || 8303.00.00.00 || Armoured or reinforced safes, strongboxes and doors and safe deposit lockers for strong-rooms, cash or deed boxes and the like, of base metal. || 20 || C || 20 || 20 || 10 || 5 || 0 
 83.04 || 8304.00.00.00 || Filing cabinets, card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment, of base metal, other than office furniture of heading 94.03. || 20 || C || 20 || 20 || 10 || 5 || 0 
 83.05 ||   || Fittings for loose-leaf binders or files, letter clips, letter corners, paper clips, indexing tags and similar office articles, of base metal; staples in strips (for example, for offices, upholstery, packaging), of base metal. ||   ||   ||   ||   ||   ||   ||   
   || 8305.10.00.00 || - Fittings for loose-leaf binders or files || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 8305.20.00.00 || - Staples in strips || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 8305.90.00.00 || - Other, including parts || 20 || C || 20 || 20 || 10 || 5 || 0 
 83.06 ||   || Bells, gongs and the like, non-electric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal. ||   ||   ||   ||   ||   ||   ||   
   || 8306.10.00.00 || - Bells, gongs and the like || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Statuettes and other ornaments: ||   ||   ||   ||   ||   ||   ||   
   || 8306.21.00.00 || -- Plated with precious metal || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 8306.29.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 8306.30.00.00 || - Photograph, picture or similar frames; mirrors || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 83.07 ||   || Flexible tubing of base metal, with or without fittings. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Of iron or steel: ||   ||   ||   ||   ||   ||   ||   
   || 8307.10.10.00 || -- Cable sheaths || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 8307.10.90.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 8307.90.00.00 || - Of other base metal || 20 || C || 20 || 20 || 10 || 5 || 0 
 83.08 ||   || Clasps, frames with clasps, buckles, buckle-clasps, hooks, eyes, eyelets and the like, of base metal, of a kind used for clothing, footwear, awnings, handbags, travel goods or other made-up articles, tubular or bifurcated rivets, of base metal; beads and spangles of base metal. ||   ||   ||   ||   ||   ||   ||   
   || 8308.10.00.00 || - Hooks, eyes and eyelets || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8308.20.00.00 || - Tubular or bifurcated rivets || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8308.90.00.00 || - Other, including parts || 10 || B || 10 || 10 || 5 || 0 || 0 
 83.09 ||   || Stoppers, caps and lids (including crown corks, screw caps and pouring stoppers), capsules for bottles, threaded bungs, bung covers, seals and other packing accessories, of base metal. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Crown corks: ||   ||   ||   ||   ||   ||   ||   
   || 8309.10.10.00 || -- For pharmaceutical industry || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8309.10.90.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 8309.90.10.00 || -- For pharmaceutical industry || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8309.90.90.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
 83.10 || 8310.00.00.00 || Sign-plates, nameplates, address-plates and similar plates, numbers, letters and other symbols, of base metal, excluding those of heading 94.05. || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 83.11 ||   || Wire, rods, tubes, plates, electrodes and similar products, of base metal or of metal carbides, coated or cored with flux material, of a kind used for soldering, brazing, welding or deposition of metal or of metal carbides; wire and rods, of agglomerated base metal powder, used for metal spraying. ||   ||   ||   ||   ||   ||   ||   
   || 8311.10.00.00 || - Coated electrodes of base metal, for electric arc-welding || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 8311.20.00.00 || - Cored wire of base metal, for electric arc-welding || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 8311.30.00.00 || - Coated rods and cored wire, of base metal, for soldering, brazing or welding by flame || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 8311.90.00.00 || - Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 84.01 ||   || Nuclear reactors; fuel elements (cartridges), non-irradiated, for nuclear reactors; machinery and apparatus for isotopic separation. ||   ||   ||   ||   ||   ||   ||   
   || 8401.10.00.00 || - Nuclear reactors || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8401.20.00.00 || - Machinery and apparatus for isotopic separation, and parts thereof || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8401.30.00.00 || - Fuel elements (cartridges), non-irradiated || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8401.40.00.00 || - Parts of nuclear reactors || 5 || A || 5 || 0 || 0 || 0 || 0 
 84.02 ||   || Steam or other vapour generating boilers (other than central heating hot water boilers capable also of producing low pressure steam); superheated water boilers. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Steam or other vapour generating boilers: ||   ||   ||   ||   ||   ||   ||   
   || 8402.11.00.00 || -- Watertube boilers with a steam production exceeding 45 tonnes per hour || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8402.12.00.00 || -- Watertube boilers with a steam production not exceeding 45 tonnes per hour || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8402.19.00.00 || -- Other vapour generating boilers, including hybrid boilers || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8402.20.00.00 || - Superheated water boilers || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8402.90.00.00 || - Parts || 5 || A || 5 || 0 || 0 || 0 || 0 
 84.03 ||   || Central heating boilers other than those of heading 84.02. ||   ||   ||   ||   ||   ||   ||   
   || 8403.10.00.00 || - Boilers || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8403.90.00.00 || - Parts || 5 || A || 5 || 0 || 0 || 0 || 0 
 84.04 ||   || Auxiliary plant for use with boilers of heading 84.02 or 84.03 (for example, economisers, superheaters, soot removers, gas recoverers); condensers for steam or other vapour power units. ||   ||   ||   ||   ||   ||   ||   
   || 8404.10.00.00 || - Auxiliary plant for use with boilers of heading 84.02 or 84.03 || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8404.20.00.00 || - Condensers for steam or other vapour power units || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8404.90.00.00 || - Parts || 5 || A || 5 || 0 || 0 || 0 || 0 
 84.05 ||   || Producer gas or water gas generators, with or without their purifiers; acetylene gas generators and similar water process gas generators, with or without their purifiers. ||   ||   ||   ||   ||   ||   ||   
   || 8405.10.00.00 || - Producer gas or water gas generators, with or without their purifiers; acetylene gas generators and similar water process gas generators, with or without their purifiers || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8405.90.00.00 || - Parts || 5 || A || 5 || 0 || 0 || 0 || 0 
 84.06 ||   || Steam turbines and other vapour turbines. ||   ||   ||   ||   ||   ||   ||   
   || 8406.10.00.00 || - Turbines for marine propulsion || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Other turbines: ||   ||   ||   ||   ||   ||   ||   
   || 8406.81.00.00 || -- Of an output exceeding 40 MW || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8406.82.00.00 || -- Of an output not exceeding 40 MW || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8406.90.00.00 || - Parts || 5 || A || 5 || 0 || 0 || 0 || 0 
 84.07 ||   || Spark-ignition reciprocating or rotary internal combustion piston engines. ||   ||   ||   ||   ||   ||   ||   
   || 8407.10.00.00 || - Aircraft engines || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || - Marine propulsion engines: ||   ||   ||   ||   ||   ||   ||   
   || 8407.21.00.00 || -- Outboard motors || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8407.29.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || - Reciprocating piston engines of a kind used for the propulsion of vehicles of Chapter 87: ||   ||   ||   ||   ||   ||   ||   
   ||   || -- Of a cylinder capacity not exceeding 50 cm³: ||   ||   ||   ||   ||   ||   ||   
   || 8407.31.10.00 || -- For the assembly industries || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8407.31.90.00 || --- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || -- Of a cylinder capacity exceeding 50 cm³ but not exceeding 250 cm³: ||   ||   ||   ||   ||   ||   ||   
   || 8407.32.10.00 || --- For the assembly industries || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8407.32.90.00 || --- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8407.33.00.00 || -- Of a cylinder capacity exceeding 250 cm³ but not exceeding 1 000 cm³ || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8407.34.00.00 || -- Of a cylinder capacity exceeding 1 000 cm³ || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8407.90.00.00 || - Other engines || 10 || B || 10 || 10 || 5 || 0 || 0 
 84.08 ||   || Compression-ignition internal combustion piston engines (diesel or semi-diesel engines). ||   ||   ||   ||   ||   ||   ||   
   || 8408.10.00.00 || - Marine propulsion engines || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8408.20.00.00 || - Engines of a kind used for the propulsion of vehicles of Chapter 87 || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8408.90.00.00 || - Other engines || 10 || B || 10 || 10 || 5 || 0 || 0 
 84.09 ||   || Parts suitable for use solely or principally with the engines of heading 84.07 or 84.08. ||   ||   ||   ||   ||   ||   ||   
   || 8409.10.00.00 || - For aircraft engines || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 8409.91.00.00 || -- Suitable for use solely or principally with spark-ignition internal combustion piston engines || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8409.99.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
 84.10 ||   || Hydraulic turbines, water wheels, and regulators therefor. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Hydraulic turbines and water wheels: ||   ||   ||   ||   ||   ||   ||   
   || 8410.11.00.00 || -- Of a power not exceeding 1 000 kW || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8410.12.00.00 || -- Of a power exceeding 1 000 kW but not exceeding 10 000 kW || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8410.13.00.00 || -- Of a power exceeding 10 000 kW || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8410.90.00.00 || - Parts, including regulators || 5 || A || 5 || 0 || 0 || 0 || 0 
 84.11 ||   || Turbojets, turbopropellers and other gas turbines. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Turbojets: ||   ||   ||   ||   ||   ||   ||   
   || 8411.11.00.00 || -- Of a thrust not exceeding 25 kN || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8411.12.00.00 || -- Of a thrust exceeding 25 kN || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Turbopropellers: ||   ||   ||   ||   ||   ||   ||   
   || 8411.21.00.00 || -- Of a power not exceeding 1 100 kW || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8411.22.00.00 || -- Of a power exceeding 1 100 kW || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Other gas turbines: ||   ||   ||   ||   ||   ||   ||   
   || 8411.81.00.00 || -- Of a power not exceeding 5 000 kW || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8411.82.00.00 || -- Of a power exceeding 5 000 kW || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Parts: ||   ||   ||   ||   ||   ||   ||   
   || 8411.91.00.00 || -- Of turbojets or turbopropellers || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8411.99.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 84.12 ||   || Other engines and motors. ||   ||   ||   ||   ||   ||   ||   
   || 8412.10.00.00 || - Reaction engines other than turbojets || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Hydraulic power engines and motors: ||   ||   ||   ||   ||   ||   ||   
   || 8412.21.00.00 || -- Linear acting (cylinders) || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8412.29.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Pneumatic power engines and motors: ||   ||   ||   ||   ||   ||   ||   
   || 8412.31.00.00 || -- Linear acting (cylinders) || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8412.39.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8412.80.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8412.90.00.00 || - Parts || 5 || A || 5 || 0 || 0 || 0 || 0 
 84.13 ||   || Pumps for liquids, whether or not fitted with a measuring device; liquid elevators. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Pumps fitted or designed to be fitted with a measuring device: ||   ||   ||   ||   ||   ||   ||   
   || 8413.11.00.00 || -- Pumps for dispensing fuel or lubricants, of the type used in filling stations or in garages || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8413.19.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8413.20.00.00 || - Handpumps, other than those of subheading 8413.11 or 8413.19 || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8413.30.00.00 || - Fuel, lubricating or cooling medium pumps for internal combustion piston engines || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8413.40.00.00 || - Concrete pumps || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8413.50.00.00 || - Other reciprocating positive displacement pumps || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8413.60.00.00 || - Other rotary positive displacement pumps || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8413.70.00.00 || - Other centrifugal pumps || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Other pumps; liquid elevators: ||   ||   ||   ||   ||   ||   ||   
   || 8413.81.00.00 || -- Pumps || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8413.82.00.00 || -- Liquid elevators || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Parts: ||   ||   ||   ||   ||   ||   ||   
   ||   || -- Of pumps: ||   ||   ||   ||   ||   ||   ||   
   || 8413.91.10.00 || --- For motor vehicles || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8413.91.20.00 || --- For hand pumps || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8413.91.90.00 || --- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8413.92.00.00 || -- Of liquid elevators || 5 || A || 5 || 0 || 0 || 0 || 0 
 84.14 ||   || Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters. ||   ||   ||   ||   ||   ||   ||   
   || 8414.10.00.00 || - Vacuum pumps || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Hand- or foot-operated air pumps: ||   ||   ||   ||   ||   ||   ||   
   || 8414.20.10.00 || -- For the inflation of tyres || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 8414.20.90.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Compressors of a kind used in refrigerating equipment: ||   ||   ||   ||   ||   ||   ||   
   || 8414.30.10.00 || -- For the assembly industries || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8414.30.90.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8414.40.00.00 || - Air compressors mounted on a wheeled chassis for towing || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || - Fans: ||   ||   ||   ||   ||   ||   ||   
   || 8414.51.00.00 || -- Table, floor, wall, window, ceiling or roof fans, with a self-contained electric motor of an output not exceeding 125 W || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 8414.59.00.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 8414.60.00.00 || - Hoods having a maximum horizontal side not exceeding 120 cm || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 8414.80.10.00 || -- Industrial air compressors || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8414.80.90.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Parts: ||   ||   ||   ||   ||   ||   ||   
   || 8414.90.10.00 || -- Of sub heading 8414.20 to 8414.51 || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8414.90.90.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
 84.15 ||   || Air-conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Window or wall types, self-contained or 'split-system': ||   ||   ||   ||   ||   ||   ||   
   || 8415.10.10.00 || -- Presented completely knocked down or unassembled for the assembly industry || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8415.10.90.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 8415.20.00.00 || - Of a kind used for persons, in motor vehicles || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 8415.81.00.00 || -- Incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle (reversible heat pumps) || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 8415.82.00.00 || -- Other, incorporating a refrigerating unit || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 8415.83.00.00 || -- Not incorporating a refrigerating unit || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Parts: ||   ||   ||   ||   ||   ||   ||   
   || 8415.90.10.00 || -- For the assembly industry || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8415.90.90.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
 84.16 ||   || Furnace burners for liquid fuel, for pulverised solid fuel or for gas; mechanical stokers, including their mechanical grates, mechanical ash dischargers and similar appliances. ||   ||   ||   ||   ||   ||   ||   
   || 8416.10.00.00 || - Furnace burners for liquid fuel || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8416.20.00.00 || - Other furnace burners, including combination burners || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8416.30.00.00 || - Mechanical stokers, including their mechanical grates, mechanical ash dischargers and similar appliances || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8416.90.00.00 || - Parts || 5 || A || 5 || 0 || 0 || 0 || 0 
 84.17 ||   || Industrial or laboratory furnaces and ovens, including incinerators, non-electric. ||   ||   ||   ||   ||   ||   ||   
   || 8417.10.00.00 || - Furnaces and ovens for the roasting, melting or other heat treatment of ores, pyrites or of metals || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8417.20.00.00 || - Bakery ovens, including biscuit ovens || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8417.80.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8417.90.00.00 || - Parts || 5 || A || 5 || 0 || 0 || 0 || 0 
 84.18 ||   || Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air-conditioning machines of heading 84.15. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Combined refrigerator-freezers, fitted with separate external doors: ||   ||   ||   ||   ||   ||   ||   
   || 8418.10.10.00 || -- Presented completely knocked down (CKD) or unassembled for the assembly industry || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8418.10.90.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Refrigerators, household type: ||   ||   ||   ||   ||   ||   ||   
   ||   || -- Compression-type: ||   ||   ||   ||   ||   ||   ||   
   || 8418.21.10.00 || --- Presented completely knocked down (CKD) or unassembled for the assembly industry || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8418.21.90.00 || --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || -- Other: ||   ||   ||   ||   ||   ||   ||   
   || 8418.29.10.00 || --- Presented completely knocked down (CKD) or unassembled for the assembly industry || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8418.29.90.00 || --- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Freezers of the chest type, not exceeding 800 litres capacity: ||   ||   ||   ||   ||   ||   ||   
   || 8418.30.10.00 || -- Presented completely knocked down (CKD) or unassembled for the assembly industry || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8418.30.90.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Freezers of the upright type, not exceeding 900 litres capacity: ||   ||   ||   ||   ||   ||   ||   
   || 8418.40.10.00 || -- Presented completely knocked down (CKD) or unassembled for the assembly industry || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8418.40.90.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Other furniture (chests, cabinets, display counters, showcases and the like) for storage and display, incorporating refrigerating or freezing equipment: ||   ||   ||   ||   ||   ||   ||   
   || 8418.50.10.00 || -- Presented completely knocked down (CKD) or unassembled for the assembly industry || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8418.50.90.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Other refrigerating or freezing equipment; heat pumps: ||   ||   ||   ||   ||   ||   ||   
   || 8418.61.00.00 || -- Heat pumps other than air conditioning machines of heading 84.15 || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8418.69.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Parts: ||   ||   ||   ||   ||   ||   ||   
   || 8418.91.00.00 || -- Furniture designed to receive refrigerating or freezing equipment || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8418.99.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 84.19 ||   || Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 85.14), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non-electric. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Instantaneous or storage water heaters, non-electric: ||   ||   ||   ||   ||   ||   ||   
   || 8419.11.00.00 || -- Instantaneous gas water heaters || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || -- Other: ||   ||   ||   ||   ||   ||   ||   
   || 8419.19.10.00 || --- Solar water heaters || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8419.19.90.00 || --- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 8419.20.00.00 || - Medical, surgical or laboratory sterilisers || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Dryers: ||   ||   ||   ||   ||   ||   ||   
   || 8419.31.00.00 || -- For agricultural products || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8419.32.00.00 || -- For wood, paper pulp, paper or paperboard || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8419.39.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8419.40.00.00 || - Distilling or rectifying plant || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8419.50.00.00 || - Heat-exchange units || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8419.60.00.00 || - Machinery for liquefying air or other gases || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Other machinery, plant and equipment: ||   ||   ||   ||   ||   ||   ||   
   || 8419.81.00.00 || -- For making hot drinks or for cooking or heating food || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8419.89.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8419.90.00.00 || - Parts || 5 || A || 5 || 0 || 0 || 0 || 0 
 84.20 ||   || Calendering or other rolling machines, other than for metals or glass, and cylinders therefor. ||   ||   ||   ||   ||   ||   ||   
   || 8420.10.00.00 || - Calendering or other rolling machines || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || - Parts: ||   ||   ||   ||   ||   ||   ||   
   || 8420.91.00.00 || -- Cylinders || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8420.99.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 84.21 ||   ||  Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Centrifuges, including centrifugal dryers: ||   ||   ||   ||   ||   ||   ||   
   || 8421.11.00.00 || -- Cream separators || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8421.12.00.00 || -- Clothes dryers || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8421.19.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || - Filtering or purifying machinery and apparatus for liquids: ||   ||   ||   ||   ||   ||   ||   
   ||   || -- For filtering or purifying water: ||   ||   ||   ||   ||   ||   ||   
   || 8421.21.10.00 || --- Domestic type || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8421.21.90.00 || --- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || -- For filtering or purifying beverages other than water: ||   ||   ||   ||   ||   ||   ||   
   || 8421.22.10.00 || --- Domestic type || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8421.22.90.00 || --- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8421.23.00.00 || -- Oil or petrol filters for internal combustion engines || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8421.29.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Filtering or purifying machinery and apparatus for gases: ||   ||   ||   ||   ||   ||   ||   
   || 8421.31.00.00 || -- Intake air filters for internal combustion engines || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || -- Other: ||   ||   ||   ||   ||   ||   ||   
   || 8421.39.10.00 || --- 'Filter dryers' for refrigerators and freezers || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8421.39.90.00 || --- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Parts: ||   ||   ||   ||   ||   ||   ||   
   || 8421.91.00.00 || -- Of centrifuges, including centrifugal dryers || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8421.99.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 84.22 ||   || Dishwashing machines; machinery for cleaning or drying bottles or other containers; machinery for filling, closing, sealing or labelling bottles, cans, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and similar containers; other packing or wrapping machinery (including heat-shrink wrapping machinery); machinery for aerating beverages. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Dishwashing machines: ||   ||   ||   ||   ||   ||   ||   
   || 8422.11.00.00 || -- Of the household type || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 8422.19.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8422.20.00.00 || - Machinery for cleaning or drying bottles or other containers || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8422.30.00.00 || - Machinery for filling, closing, sealing or labelling bottles, cans, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and similar containers; machinery for aerating beverages || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8422.40.00.00 || - Other packing or wrapping machinery (including heat-shrink wrapping machinery) || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8422.90.00.00 || - Parts || 5 || A || 5 || 0 || 0 || 0 || 0 
 84.23 ||   || Weighing machinery (excluding balances of a sensitivity of 5 cg or better), including weight-operated counting or checking machines; weighing machine weights of all kinds. ||   ||   ||   ||   ||   ||   ||   
   || 8423.10.00.00 || - Personal weighing machines, including baby scales; household scales || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8423.20.00.00 || - Scales for continuous weighing of goods on conveyors || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8423.30.00.00 || - Constant weight scales and scales for discharging a predetermined weight of material into a bag or container, including hopper scales || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Other weighing machinery: ||   ||   ||   ||   ||   ||   ||   
   || 8423.81.00.00 || -- Having a maximum weighing capacity not exceeding 30 kg || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8423.82.00.00 || -- Having a maximum weighing capacity exceeding 30 kg but not exceeding 5 000 kg || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8423.89.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8423.90.00.00 || - Weighing machine weights of all kinds; parts of weighing machinery || 5 || A || 5 || 0 || 0 || 0 || 0 
 84.24 ||   || Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sandblasting machines and similar jet projecting machines. ||   ||   ||   ||   ||   ||   ||   
   || 8424.10.00.00 || - Fire extinguishers, whether or not charged || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8424.20.00.00 || - Spray guns and similar appliances || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8424.30.00.00 || - Steam or sandblasting machines and similar jet projecting machines || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || - Other appliances: ||   ||   ||   ||   ||   ||   ||   
   ||   || -- Agricultural or horticultural: ||   ||   ||   ||   ||   ||   ||   
   || 8424.81.10.00 || --- Appliances for spraying insecticides, fungicides, herbicides and the like || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8424.81.20.00 || --- Water sprinkling appliances || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8424.81.90.00 || --- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8424.89.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8424.90.00.00 || - Parts || 5 || A || 5 || 0 || 0 || 0 || 0 
 84.25 ||   || Pulley tackle and hoists other than skip hoists; winches and capstans; jacks. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Pulley tackle and hoists other than skip hoists or hoists of a kind used for raising vehicles: ||   ||   ||   ||   ||   ||   ||   
   || 8425.11.00.00 || -- Powered by electric motor || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8425.19.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Winches; capstans: ||   ||   ||   ||   ||   ||   ||   
   || 8425.31.00.00 || -- Powered by electric motor || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8425.39.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Jacks; hoists of a kind used for raising vehicles: ||   ||   ||   ||   ||   ||   ||   
   || 8425.41.00.00 || -- Built-in jacking systems of a type used in garages || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8425.42.00.00 || -- Other jacks and hoists, hydraulic || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8425.49.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 84.26 ||   || Ships' derricks; cranes, including cable cranes; mobile lifting frames, straddle carriers and works trucks fitted with a crane. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Overhead travelling cranes, transporter cranes, gantry cranes, bridge cranes, mobile lifting frames and straddle carriers: ||   ||   ||   ||   ||   ||   ||   
   || 8426.11.00.00 || -- Overhead travelling cranes on fixed support || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8426.12.00.00 || -- Mobile lifting frames on tyres and straddle carriers || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8426.19.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8426.20.00.00 || - Tower cranes || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8426.30.00.00 || - Portal or pedestal jib cranes || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Other machinery, self-propelled: ||   ||   ||   ||   ||   ||   ||   
   || 8426.41.00.00 || -- On tyres || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8426.49.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Other machinery: ||   ||   ||   ||   ||   ||   ||   
   || 8426.91.00.00 || -- Designed for mounting on road vehicles || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8426.99.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 84.27 ||   || Fork-lift trucks; other works trucks fitted with lifting or handling equipment. ||   ||   ||   ||   ||   ||   ||   
   || 8427.10.00.00 || - Self-propelled trucks powered by an electric motor || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8427.20.00.00 || - Other self-propelled trucks || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8427.90.00.00 || - Other trucks || 5 || A || 5 || 0 || 0 || 0 || 0 
 84.28 ||   || Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics). ||   ||   ||   ||   ||   ||   ||   
   || 8428.10.00.00 || - Lifts and skip hoists || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8428.20.00.00 || - Pneumatic elevators and conveyors || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Other continuous-action elevators and conveyors, for goods or materials: ||   ||   ||   ||   ||   ||   ||   
   || 8428.31.00.00 || -- Specially designed for underground use || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8428.32.00.00 || -- Other, bucket type || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8428.33.00.00 || -- Other, belt type || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8428.39.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8428.40.00.00 || - Escalators and moving walkways || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8428.60.00.00 || - Teleferics, chairlifts, ski-draglines; traction mechanisms for funiculars || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8428.90.00.00 || - Other machinery || 5 || A || 5 || 0 || 0 || 0 || 0 
 84.29 ||   || Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and roadrollers. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Bulldozers and angledozers: ||   ||   ||   ||   ||   ||   ||   
   || 8429.11.00.00 || -- Track laying || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8429.19.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8429.20.00.00 || - Graders and levellers || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8429.30.00.00 || - Scrapers || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8429.40.00.00 || - Tamping machines and roadrollers || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Mechanical shovels, excavators and shovel loaders: ||   ||   ||   ||   ||   ||   ||   
   || 8429.51.00.00 || -- Front-end shovel loaders || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8429.52.00.00 || -- Machinery with a 360° revolving superstructure || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8429.59.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 84.30 ||   || Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; piledrivers and pile extractors; snowploughs and snowblowers. ||   ||   ||   ||   ||   ||   ||   
   || 8430.10.00.00 || - Piledrivers and pile extractors || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8430.20.00.00 || - Snowploughs and snowblowers || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Coal or rock cutters and tunnelling machinery: ||   ||   ||   ||   ||   ||   ||   
   || 8430.31.00.00 || -- Self-propelled || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8430.39.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Other boring or sinking machinery: ||   ||   ||   ||   ||   ||   ||   
   || 8430.41.00.00 || -- Self-propelled || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8430.49.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8430.50.00.00 || - Other machinery, self-propelled || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Other machinery, not self-propelled: ||   ||   ||   ||   ||   ||   ||   
   || 8430.61.00.00 || -- Tamping or compacting machinery || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8430.69.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 84.31 ||   || Parts suitable for use solely or principally with the machinery of headings 84.25 to 84.30. ||   ||   ||   ||   ||   ||   ||   
   || 8431.10.00.00 || - Of machinery of heading 84.25 || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8431.20.00.00 || - Of machinery of heading 84.27 || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Of machinery of heading 84.28: ||   ||   ||   ||   ||   ||   ||   
   || 8431.31.00.00 || -- Of lifts, skip hoists or escalators || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8431.39.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Of machinery of heading 84.26, 84.29 or 84.30: ||   ||   ||   ||   ||   ||   ||   
   || 8431.41.00.00 || -- Buckets, shovels, grabs and grips || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8431.42.00.00 || -- Bulldozer or angledozer blades || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8431.43.00.00 || -- Parts for boring or sinking machinery of subheading 8430.41 or 8430.49 || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8431.49.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 84.32 ||   || Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers. ||   ||   ||   ||   ||   ||   ||   
   || 8432.10.00.00 || - Ploughs || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || - Harrows, scarifiers, cultivators, weeders and hoes: ||   ||   ||   ||   ||   ||   ||   
   || 8432.21.00.00 || -- Disc harrows || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8432.29.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8432.30.00.00 || - Seeders, planters and transplanters || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8432.40.00.00 || - Manure spreaders and fertiliser distributors || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8432.80.00.00 || - Other machinery || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8432.90.00.00 || - Parts || 5 || A || 5 || 0 || 0 || 0 || 0 
 84.33 ||   || Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, other than machinery of heading 84.37. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Mowers for lawns, parks or sports grounds: ||   ||   ||   ||   ||   ||   ||   
   || 8433.11.00.00 || -- Powered, with the cutting device rotating in a horizontal plane || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8433.19.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8433.20.00.00 || - Other mowers, including cutter bars for tractor mounting || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8433.30.00.00 || - Other haymaking machinery || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8433.40.00.00 || - Straw or fodder balers, including pick-up balers || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Other harvesting machinery; threshing machinery: ||   ||   ||   ||   ||   ||   ||   
   || 8433.51.00.00 || -- Combine harvester-threshers || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8433.52.00.00 || -- Other threshing machinery || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8433.53.00.00 || -- Root or tuber harvesting machines || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8433.59.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8433.60.00.00 || - Machines for cleaning, sorting or grading eggs, fruit or other agricultural produce || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8433.90.00.00 || - Parts || 5 || A || 5 || 0 || 0 || 0 || 0 
 84.34 ||   || Milking machines and dairy machinery. ||   ||   ||   ||   ||   ||   ||   
   || 8434.10.00.00 || - Milking machines || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8434.20.00.00 || - Dairy machinery || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8434.90.00.00 || - Parts || 5 || A || 5 || 0 || 0 || 0 || 0 
 84.35 ||   || Presses, crushers and similar machinery used in the manufacture of wine, cider, fruit juices or similar beverages. ||   ||   ||   ||   ||   ||   ||   
   || 8435.10.00.00 || - Machinery || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8435.90.00.00 || - Parts || 5 || A || 5 || 0 || 0 || 0 || 0 
 84.36 ||   || Other agricultural, horticultural, forestry, poultry-keeping or bee-keeping machinery, including germination plant fitted with mechanical or thermal equipment; poultry incubators and brooders. ||   ||   ||   ||   ||   ||   ||   
   || 8436.10.00.00 || - Machinery for preparing animal feedingstuffs || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Poultry-keeping machinery; poultry incubators and brooders: ||   ||   ||   ||   ||   ||   ||   
   || 8436.21.00.00 || -- Poultry incubators and brooders || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8436.29.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8436.80.00.00 || - Other machinery || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Parts: ||   ||   ||   ||   ||   ||   ||   
   || 8436.91.00.00 || -- Of poultry-keeping machinery or poultry incubators and brooders || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8436.99.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 84.37 ||   || Machines for cleaning, sorting or grading seed, grain or dried leguminous vegetables; machinery used in the milling industry or for the working of cereals or dried leguminous vegetables, other than farm-type machinery. ||   ||   ||   ||   ||   ||   ||   
   || 8437.10.00.00 || - Machines for cleaning, sorting or grading seed, grain or dried leguminous vegetables || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8437.80.00.00 || - Other machinery || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8437.90.00.00 || - Parts || 5 || A || 5 || 0 || 0 || 0 || 0 
 84.38 ||   || Machinery, not specified or included elsewhere in this Chapter, for the industrial preparation or manufacture of food or drink, other than machinery for the extraction or preparation of animal or fixed vegetable fats or oils. ||   ||   ||   ||   ||   ||   ||   
   || 8438.10.00.00 || - Bakery machinery and machinery for the manufacture of macaroni, spaghetti or similar products || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8438.20.00.00 || - Machinery for the manufacture of confectionery, cocoa or chocolate || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8438.30.00.00 || - Machinery for sugar manufacture || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8438.40.00.00 || - Brewery machinery || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8438.50.00.00 || - Machinery for the preparation of meat or poultry || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8438.60.00.00 || - Machinery for the preparation of fruits, nuts or vegetables || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8438.80.00.00 || - Other machinery || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8438.90.00.00 || - Parts || 5 || A || 5 || 0 || 0 || 0 || 0 
 84.39 ||   || Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard. ||   ||   ||   ||   ||   ||   ||   
   || 8439.10.00.00 || - Machinery for making pulp of fibrous cellulosic material || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8439.20.00.00 || - Machinery for making paper or paperboard || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8439.30.00.00 || - Machinery for finishing paper or paperboard || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Parts: ||   ||   ||   ||   ||   ||   ||   
   || 8439.91.00.00 || -- Of machinery for making pulp of fibrous cellulosic material || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8439.99.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 84.40 ||   || Bookbinding machinery, including book-sewing machines. ||   ||   ||   ||   ||   ||   ||   
   || 8440.10.00.00 || - Machinery || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8440.90.00.00 || - Parts || 5 || A || 5 || 0 || 0 || 0 || 0 
 84.41 ||   || Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds. ||   ||   ||   ||   ||   ||   ||   
   || 8441.10.00.00 || - Cutting machines || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8441.20.00.00 || - Machines for making bags, sacks or envelopes || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8441.30.00.00 || - Machines for making cartons, boxes, cases, tubes, drums or similar containers, other than by moulding || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8441.40.00.00 || - Machines for moulding articles in paper pulp, paper or paperboard || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8441.80.00.00 || - Other machinery || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8441.90.00.00 || - Parts || 5 || A || 5 || 0 || 0 || 0 || 0 
 84.42 ||   || Machinery, apparatus and equipment (other than the machine tools of headings 84.56 to 84.65) for preparing or making plates, cylinders or other printing components; plates, cylinders and other printing components; plates, cylinders and lithographic stones, prepared for printing purposes (for example, planed, grained or polished). ||   ||   ||   ||   ||   ||   ||   
   || 8442.30.00.00 || - Machinery, apparatus and equipment || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8442.40.00.00 || - Parts of the foregoing machinery, apparatus or equipment || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8442.50.00.00 || - Plates, cylinders and other printing components; plates, cylinders and lithographic stones, prepared for printing purposes (for example, planed, grained or polished) || 5 || A || 5 || 0 || 0 || 0 || 0 
 84.43 ||   || Printing machinery used for printing by means of plates, cylinders and other printing components of heading 84.42; other printers, copying machines and facsimile machines, whether or not combined; parts and accessories thereof. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Printing machinery used for printing by means of plates, cylinders and other printing components of heading 84.42: ||   ||   ||   ||   ||   ||   ||   
   || 8443.11.00.00 || -- Offset printing machinery, reel fed || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8443.12.00.00 || -- Offset printing machinery, sheet fed, office type (using sheets with one side not exceeding 22 cm and the other side not exceeding 36 cm in the unfolded state) || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8443.13.00.00 || -- Other offset printing machinery || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8443.14.00.00 || -- Letterpress printing machinery, reel fed, excluding flexographic printing || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8443.15.00.00 || -- Letterpress printing machinery, other than reel fed, excluding flexographic printing || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8443.16.00.00 || -- Flexographic printing machinery || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8443.17.00.00 || -- Gravure printing machinery || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8443.19.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Other printers, copying machines and facsimile machines, whether or not combined: ||   ||   ||   ||   ||   ||   ||   
   ||   || -- Machines which perform two or more of the functions of printing, copying or facsimile transmission, capable of connecting to an automatic data-processing machine or to a network: ||   ||   ||   ||   ||   ||   ||   
   || 8443.31.10.00 || --- Incorporating copying function || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 8443.31.90.00 || --- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || -- Other, capable of connecting to an automatic data-processing machine or to a network: ||   ||   ||   ||   ||   ||   ||   
   || 8443.32.10.00 || --- Copying machines || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 8443.32.90.00 || --- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || -- Other: ||   ||   ||   ||   ||   ||   ||   
   || 8443.39.10.00 || --- Copying machines || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 8443.39.90.00 || --- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Parts and accessories: ||   ||   ||   ||   ||   ||   ||   
   || 8443.91.00.00 || -- Parts and accessories of printing machinery used for printing by means of plates, cylinders and other printing components of heading 84.42 || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8443.99.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 84.44 || 8444.00.00.00 || Machines for extruding, drawing, texturing or cutting man-made textile materials. || 5 || A || 5 || 0 || 0 || 0 || 0 
 84.45 ||   || Machines for preparing textile fibres; spinning, doubling or twisting machines and other machinery for producing textile yarns; textile reeling or winding (including weft-winding) machines and machines for preparing textile yarns for use on the machines of heading 84.46 or 84.47. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Machines for preparing textile fibres: ||   ||   ||   ||   ||   ||   ||   
   || 8445.11.00.00 || -- Carding machines || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8445.12.00.00 || -- Combing machines || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8445.13.00.00 || -- Drawing or roving machines || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8445.19.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8445.20.00.00 || - Textile spinning machines || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8445.30.00.00 || - Textile doubling or twisting machines || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8445.40.00.00 || - Textile winding (including weft-winding) or reeling machines || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8445.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 84.46 ||   || Weaving machines (looms). ||   ||   ||   ||   ||   ||   ||   
   || 8446.10.00.00 || - For weaving fabrics of a width not exceeding 30 cm || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - For weaving fabrics of a width exceeding 30 cm, shuttle type: ||   ||   ||   ||   ||   ||   ||   
   || 8446.21.00.00 || -- Power looms || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8446.29.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8446.30.00.00 || - For weaving fabrics of a width exceeding 30 cm, shuttleless type || 5 || A || 5 || 0 || 0 || 0 || 0 
 84.47 ||   || Knitting machines, stitch-bonding machines and machines for making gimped yarn, tulle, lace, embroidery, trimmings, braid or net and machines for tufting. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Circular knitting machines: ||   ||   ||   ||   ||   ||   ||   
   || 8447.11.00.00 || -- With cylinder diameter not exceeding 165 mm || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8447.12.00.00 || -- With cylinder diameter exceeding 165 mm || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8447.20.00.00 || - Flat knitting machines; stitch-bonding machines || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8447.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 84.48 ||   || Auxiliary machinery for use with machines of heading 84.44, 84.45, 84.46 or 84.47 (for example, dobbies, jacquards, automatic stop motions, shuttle changing mechanisms); parts and accessories suitable for use solely or principally with the machines of this heading or of heading 84.44, 84.45, 84.46 or 84.47 (for example, spindles and spindle flyers, card clothing, combs, extruding nipples, shuttles, healds and heald-frames, hosiery needles). ||   ||   ||   ||   ||   ||   ||   
   ||   || - Auxiliary machinery for machines of heading 8444, 8445, 8446 or 8447: ||   ||   ||   ||   ||   ||   ||   
   || 8448.11.00.00 || -- Dobbies and jacquards; card-reducing, copying, punching or assembling machines for use therewith || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8448.19.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8448.20.00.00 || - Parts and accessories of machines of heading 84.44 or of their auxiliary machinery || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Parts and accessories of machines of heading 84.45 or of their auxiliary machinery: ||   ||   ||   ||   ||   ||   ||   
   || 8448.31.00.00 || -- Card clothing || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8448.32.00.00 || -- Of machines for preparing textile fibres, other than card clothing || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8448.33.00.00 || -- Spindles, spindle flyers, spinning rings and ring travellers || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8448.39.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Parts and accessories of machines of weaving machines (looms) or of their auxiliary machinery: ||   ||   ||   ||   ||   ||   ||   
   || 8448.42.00.00 || -- Reeds for looms, healds and heald-frames || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8448.49.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Parts and accessories of machines of heading 84.47 or of their auxiliary machinery: ||   ||   ||   ||   ||   ||   ||   
   || 8448.51.00.00 || -- Sinkers, needles and other articles used in forming stitches || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8448.59.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 84.49 || 8449.00.00.00 || Machinery for the manufacture or finishing of felt or nonwovens in the piece or in shapes, including machinery for making felt hats; blocks for making hats. || 5 || A || 5 || 0 || 0 || 0 || 0 
 84.50 ||   || Household or laundry-type washing machines, including machines which both wash and dry. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Machines, each of a dry linen capacity not exceeding 10 kg: ||   ||   ||   ||   ||   ||   ||   
   || 8450.11.00.00 || -- Fully-automatic machines || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 8450.12.00.00 || -- Other machines, with built-in centrifugal drier || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 8450.19.00.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 8450.20.00.00 || - Machines, each of a dry linen capacity exceeding 10 kg || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8450.90.00.00 || - Parts || 5 || A || 5 || 0 || 0 || 0 || 0 
 84.51 ||   || Machinery (other than machines of heading 84.50) for washing, cleaning, wringing, drying, ironing, pressing (including fusing presses), bleaching, dyeing, dressing, finishing, coating or impregnating textile yarns, fabrics or made-up textile articles and machines for applying the paste to the base fabric or other support used in the manufacture of floor coverings such as linoleum; machines for reeling, unreeling, folding, cutting or pinking textile fabrics. ||   ||   ||   ||   ||   ||   ||   
   || 8451.10.00.00 || - Dry-cleaning machines || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Drying machines: ||   ||   ||   ||   ||   ||   ||   
   || 8451.21.00.00 || -- Each of a dry linen capacity not exceeding 10 kg || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 8451.29.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8451.30.00.00 || - Ironing machines and presses (including fusing presses) || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8451.40.00.00 || - Washing, bleaching or dyeing machines || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8451.50.00.00 || - Machines for reeling, unreeling, folding, cutting or pinking textile fabrics || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8451.80.00.00 || - Other machinery || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8451.90.00.00 || - Parts || 5 || A || 5 || 0 || 0 || 0 || 0 
 84.52 ||   || Sewing machines, other than book-sewing machines of heading 84.40; furniture, bases and covers specially designed for sewing machines; sewing machine needles. ||   ||   ||   ||   ||   ||   ||   
   || 8452.10.00.00 || - Sewing machines of the household type || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Other sewing machines: ||   ||   ||   ||   ||   ||   ||   
   || 8452.21.00.00 || -- Automatic units || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8452.29.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8452.30.00.00 || - Sewing machine needles || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8452.90.00.00 || - Furniture, bases and covers for sewing machines and parts thereof; other parts of sewing machines || 5 || A || 5 || 0 || 0 || 0 || 0 
 84.53 ||   || Machinery for preparing, tanning or working hides, skins or leather or for making or repairing footwear or other articles of hides, skins or leather, other than sewing machines. ||   ||   ||   ||   ||   ||   ||   
   || 8453.10.00.00 || - Machinery for preparing, tanning or working hides, skins or leather || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8453.20.00.00 || - Machinery for making or repairing footwear || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8453.80.00.00 || - Other machinery || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8453.90.00.00 || - Parts || 5 || A || 5 || 0 || 0 || 0 || 0 
 84.54 ||   || Converters, ladles, ingot moulds and casting machines, of a kind used in metallurgy or in metal foundries. ||   ||   ||   ||   ||   ||   ||   
   || 8454.10.00.00 || - Converters || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8454.20.00.00 || - Ingot moulds and ladles || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8454.30.00.00 || - Casting machines || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8454.90.00.00 || - Parts || 5 || A || 5 || 0 || 0 || 0 || 0 
 84.55 ||   || Metal-rolling mills and rolls therefor. ||   ||   ||   ||   ||   ||   ||   
   || 8455.10.00.00 || - Tube mills || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Other rolling mills: ||   ||   ||   ||   ||   ||   ||   
   || 8455.21.00.00 || -- Hot or combination hot and cold || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8455.22.00.00 || -- Cold || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8455.30.00.00 || - Rolls for rolling mills || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8455.90.00.00 || - Other parts || 5 || A || 5 || 0 || 0 || 0 || 0 
 84.56 ||   || Machine tools for working any material by removal of material, by laser or other light or photon beam, ultrasonic, electrodischarge, electrochemical, electron beam, ionic-beam or plasma arc processes; water-jet cutting machines. ||   ||   ||   ||   ||   ||   ||   
   || 8456.10.00.00 || - Operated by laser or other light or photon beam processes || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8456.20.00.00 || - Operated by ultrasonic processes || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8456.30.00.00 || - Operated by electrodischarge processes || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8456.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 84.57 ||   || Machining centres, unit construction machines (single station) and multi-station transfer machines, for working metal. ||   ||   ||   ||   ||   ||   ||   
   || 8457.10.00.00 || - Machining centres || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8457.20.00.00 || - Unit construction machines (single station) || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8457.30.00.00 || - Multi-station transfer machines || 5 || A || 5 || 0 || 0 || 0 || 0 
 84.58 ||   || Lathes (including turning centres) for removing metal. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Horizontal lathes: ||   ||   ||   ||   ||   ||   ||   
   || 8458.11.00.00 || -- Numerically controlled || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8458.19.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Other lathes: ||   ||   ||   ||   ||   ||   ||   
   || 8458.91.00.00 || -- Numerically controlled || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8458.99.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 84.59 ||   || Machine tools (including way-type unit head machines) for drilling, boring, milling, threading or tapping by removing metal, other than lathes (including turning centres) of heading 84.58. ||   ||   ||   ||   ||   ||   ||   
   || 8459.10.00.00 || - Way-type unit head machines || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Other drilling machines: ||   ||   ||   ||   ||   ||   ||   
   || 8459.21.00.00 || -- Numerically controlled || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8459.29.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Other boring-milling machines: ||   ||   ||   ||   ||   ||   ||   
   || 8459.31.00.00 || -- Numerically controlled || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8459.39.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8459.40.00.00 || - Other boring machines || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Milling machines, knee-type: ||   ||   ||   ||   ||   ||   ||   
   || 8459.51.00.00 || -- Numerically controlled || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8459.59.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Other milling machines: ||   ||   ||   ||   ||   ||   ||   
   || 8459.61.00.00 || -- Numerically controlled || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8459.69.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8459.70.00.00 || - Other threading or tapping machines || 5 || A || 5 || 0 || 0 || 0 || 0 
 84.60 ||   || Machine tools for deburring, sharpening, grinding, honing, lapping, polishing or otherwise finishing metal or cermets by means of grinding stones, abrasives or polishing products, other than gear cutting, gear grinding or gear finishing machines of heading 84.61. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Flat-surface grinding machines, in which the positioning in any one axis can be set up to an accuracy of at least 0,01 mm: ||   ||   ||   ||   ||   ||   ||   
   || 8460.11.00.00 || -- Numerically controlled || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8460.19.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Other grinding machines, in which the positioning in any one axis can be set up to an accuracy of at least 0,01 mm: ||   ||   ||   ||   ||   ||   ||   
   || 8460.21.00.00 || -- Numerically controlled || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8460.29.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Sharpening (tool or cutter grinding) machines: ||   ||   ||   ||   ||   ||   ||   
   || 8460.31.00.00 || -- Numerically controlled || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8460.39.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8460.40.00.00 || - Honing or lapping machines || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8460.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 84.61 ||   || Machine tools for planing, shaping, slotting, broaching, gear cutting, gear grinding or gear finishing, sawing, cutting-off and other machine tools working by removing metal or cermets, not elsewhere specified or included. ||   ||   ||   ||   ||   ||   ||   
   || 8461.20.00.00 || - Shaping or slotting machines || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8461.30.00.00 || - Broaching machines || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8461.40.00.00 || - Gear-cutting, gear-grinding or gear-finishing machines || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8461.50.00.00 || - Sawing or cutting-off machines || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8461.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 84.62 ||   || Machine tools (including presses) for working metal by forging, hammering or die-stamping; machine tools (including presses) for working metal by bending, folding, straightening, flattening, shearing, punching or notching; presses for working metal or metal carbides, not specified above. ||   ||   ||   ||   ||   ||   ||   
   || 8462.10.00.00 || - Forging or die-stamping machines (including presses) and hammers || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Bending, folding, straightening or flattening machines (including presses): ||   ||   ||   ||   ||   ||   ||   
   || 8462.21.00.00 || -- Numerically controlled || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8462.29.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Shearing machines (including presses), other than combined punching and shearing machines: ||   ||   ||   ||   ||   ||   ||   
   || 8462.31.00.00 || -- Numerically controlled || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8462.39.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Punching or notching machines (including presses), including combined punching and shearing machines ||   ||   ||   ||   ||   ||   ||   
   || 8462.41.00.00 || -- Numerically controlled || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8462.49.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 8462.91.00.00 || -- Hydraulic presses || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8462.99.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 84.63 ||   || Other machine tools for working metal or cermets, without removing material. ||   ||   ||   ||   ||   ||   ||   
   || 8463.10.00.00 || - Drawbenches for bars, tubes, profiles, wire or the like || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8463.20.00.00 || - Thread-rolling machines || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8463.30.00.00 || - Machines for working wire || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8463.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 84.64 ||   || Machine tools for working stone, ceramics, concrete, asbestos-cement or like mineral materials or for cold working glass. ||   ||   ||   ||   ||   ||   ||   
   || 8464.10.00.00 || - Sawing machines || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8464.20.00.00 || - Grinding or polishing machines || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8464.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 84.65 ||   || Machine tools (including machines for nailing, stapling, glueing or otherwise assembling) for working wood, cork, bone, hard rubber, hard plastics or similar hard materials. ||   ||   ||   ||   ||   ||   ||   
   || 8465.10.00.00 || - Machines which can carry out different types of machining operations without tool change between such operations || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 8465.91.00.00 || -- Sawing machines || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8465.92.00.00 || -- Planing, milling or moulding (by cutting) machines || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8465.93.00.00 || -- Grinding, sanding or polishing machines || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8465.94.00.00 || -- Bending or assembling machines || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8465.95.00.00 || -- Drilling or morticing machines || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8465.96.00.00 || -- Splitting, slicing or paring machines || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8465.99.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 84.66 ||   || Parts and accessories suitable for use solely or principally with the machines of headings 84.56 to 84.65, including work or tool holders, self-opening dieheads, dividing heads and other special attachments for machine tools; tool holders for any type of tool for working in the hand. ||   ||   ||   ||   ||   ||   ||   
   || 8466.10.00.00 || - Tool holders and self-opening dieheads || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8466.20.00.00 || - Work holders || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8466.30.00.00 || - Dividing heads and other special attachments for machine tools || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 8466.91.00.00 || -- For machines of heading 84.64 || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8466.92.00.00 || -- For machines of heading 84.65 || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8466.93.00.00 || -- For machines of headings 84.56 to 84.61 || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8466.94.00.00 || -- For machines of heading 84.62 or 84.63 || 5 || A || 5 || 0 || 0 || 0 || 0 
 84.67 ||   || Tools for working in the hand, pneumatic, hydraulic or with self-contained electric or non-electric motor. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Pneumatic: ||   ||   ||   ||   ||   ||   ||   
   || 8467.11.00.00 || -- Rotary type (including combined rotary-percussion) || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8467.19.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - With self-contained electric motor: ||   ||   ||   ||   ||   ||   ||   
   || 8467.21.00.00 || -- Drills of all kinds || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8467.22.00.00 || -- Saws || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8467.29.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Other tools: ||   ||   ||   ||   ||   ||   ||   
   || 8467.81.00.00 || -- Chainsaws || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8467.89.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Parts: ||   ||   ||   ||   ||   ||   ||   
   || 8467.91.00.00 || -- Of chainsaws || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8467.92.00.00 || -- Of pneumatic tools || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8467.99.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 84.68 ||   || Machinery and apparatus for soldering, brazing or welding, whether or not capable of cutting, other than those of heading 85.15; gas-operated surface tempering machines and appliances. ||   ||   ||   ||   ||   ||   ||   
   || 8468.10.00.00 || - Hand-held blow pipes || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8468.20.00.00 || - Other gas-operated machinery and apparatus || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8468.80.00.00 || - Other machinery and apparatus || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8468.90.00.00 || - Parts || 5 || A || 5 || 0 || 0 || 0 || 0 
 84.69 || 8469.00.00.00 || Typewriters other than printers of heading 84.43; word-processing machines. || 20 || C || 20 || 20 || 10 || 5 || 0 
 84.70 ||   || Calculating machines and pocket-size data-recording, reproducing and displaying machines with calculating functions; accounting machines, postage-franking machines, ticket-issuing machines and similar machines, incorporating a calculating device; cash registers. ||   ||   ||   ||   ||   ||   ||   
   || 8470.10.00.00 || - Electronic calculators capable of operation without an external source of electric power and pocket-size data-recording, reproducing and displaying machines with calculating functions || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Other electronic calculating machines: ||   ||   ||   ||   ||   ||   ||   
   || 8470.21.00.00 || -- Incorporating a printing device || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 8470.29.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 8470.30.00.00 || - Other calculating machines || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 8470.50.00.00 || - Cash registers || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 8470.90.00.00 || - Other || 20 || C || 20 || 20 || 10 || 5 || 0 
 84.71 ||   || Automatic data-processing machines and units thereof; magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for processing such data, not elsewhere specified or included. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Portable automatic data-processing machines, weighing not more than 10 kg, consisting of at least a central processing unit, a keyboard and a display: ||   ||   ||   ||   ||   ||   ||   
   || 8471.30.10.00 || -- Presented completely knocked down (CKD) or unassembled for the assembly industry || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8471.30.90.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Other automatic data-processing machines: ||   ||   ||   ||   ||   ||   ||   
   ||   || -- Comprising in the same housing at least a central processing unit and an input and output unit, whether or not combined: ||   ||   ||   ||   ||   ||   ||   
   || 8471.41.10.00 || --- Presented completely knocked down (CKD) or unassembled for the assembly industry || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8471.41.90.00 || --- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || -- Other, presented in the form of systems: ||   ||   ||   ||   ||   ||   ||   
   || 8471.49.10.00 || --- Presented completely knocked down (CKD) or unassembled for the assembly industry || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8471.49.90.00 || --- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Processing units other than those of subheading 8471.41 or 8471.49, whether or not containing in the same housing one or two of the following types of unit: storage units, input units, output units: ||   ||   ||   ||   ||   ||   ||   
   || 8471.50.10.00 || -- Presented completely knocked down (CKD) or unassembled for the assembly industry || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8471.50.90.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Input or output units, whether or not containing storage units in the same housing: ||   ||   ||   ||   ||   ||   ||   
   || 8471.60.10.00 || -- Presented completely knocked down (CKD) or unassembled for the assembly industry || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8471.60.90.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Storage units: ||   ||   ||   ||   ||   ||   ||   
   || 8471.70.10.00 || -- Presented completely knocked down (CKD) or unassembled for the assembly industry || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8471.70.90.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Other units of automatic data-processing machines: ||   ||   ||   ||   ||   ||   ||   
   || 8471.80.10.00 || -- Presented completely knocked down (CKD) or unassembled for the assembly industry || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8471.80.90.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8471.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 84.72 ||   || Other office machines (for example, hectograph or stencil duplicating machines, addressing machines, automatic banknote dispensers, coin-sorting machines, coin-counting or -wrapping machines, pencil-sharpening machines, perforating or stapling machines). ||   ||   ||   ||   ||   ||   ||   
   || 8472.10.00.00 || - Duplicating machines || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 8472.30.00.00 || - Machines for sorting or folding mail or for inserting mail in envelopes or bands, machines for opening, closing or sealing mail and machines for affixing or cancelling postage stamps || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 8472.90.00.00 || - Other || 20 || C || 20 || 20 || 10 || 5 || 0 
 84.73 ||   || Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of headings 84.69 to 84.72. ||   ||   ||   ||   ||   ||   ||   
   || 8473.10.00.00 || - Parts and accessories of the machines of heading 84.69 || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || - Parts and accessories of the machines of heading 84.70 ||   ||   ||   ||   ||   ||   ||   
   || 8473.21.00.00 || -- Of the electronic calculating machines of subheading 8470.10, 8470.21 or 8470.29 || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8473.29.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8473.30.00.00 || - Parts and accessories of the machines of heading 84.71 || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8473.40.00.00 || - Parts and accessories of the machines of heading 84.72 || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8473.50.00.00 || - Parts and accessories equally suitable for use with machines of two or more of the headings 84.69 to 84.72 || 10 || B || 10 || 10 || 5 || 0 || 0 
 84.74 ||   || Machinery for sorting, screening, separating, washing, crushing, grinding, mixing or kneading earth, stone, ores or other mineral substances, in solid (including powder or paste) form; machinery for agglomerating, shaping or moulding 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. ||   ||   ||   ||   ||   ||   ||   
   || 8474.10.00.00 || - Sorting, screening, separating or washing machines || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8474.20.00.00 || - Crushing or grinding machines || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Mixing or kneading machines: ||   ||   ||   ||   ||   ||   ||   
   || 8474.31.00.00 || -- Concrete or mortar mixers || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8474.32.00.00 || -- Machines for mixing mineral substances with bitumen || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8474.39.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8474.80.00.00 || - Other machinery || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8474.90.00.00 || - Parts || 5 || A || 5 || 0 || 0 || 0 || 0 
 84.75 ||   || Machines for assembling electric or electronic lamps, tubes or valves or flashbulbs, in glass envelopes; machines for manufacturing or hot working glass or glassware. ||   ||   ||   ||   ||   ||   ||   
   || 8475.10.00.00 || - Machines for assembling electric or electronic lamps, tubes or valves or flashbulbs, in glass envelopes || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Machines for manufacturing or hot working glass or glassware: ||   ||   ||   ||   ||   ||   ||   
   || 8475.21.00.00 || -- Machines for making optical fibres and preforms thereof || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8475.29.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8475.90.00.00 || - Parts || 5 || A || 5 || 0 || 0 || 0 || 0 
 84.76 ||   || Automatic goods-vending machines (for example, postage stamp, cigarette, food or beverage machines), including money-changing machines. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Automatic beverage-vending machines: ||   ||   ||   ||   ||   ||   ||   
   || 8476.21.00.00 || -- Incorporating heating or refrigerating devices || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8476.29.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Other machines: ||   ||   ||   ||   ||   ||   ||   
   || 8476.81.00.00 || -- Incorporating heating or refrigerating devices || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8476.89.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8476.90.00.00 || - Parts || 5 || A || 5 || 0 || 0 || 0 || 0 
 84.77 ||   || Machinery for working rubber or plastics or for the manufacture of products from these materials, not specified or included elsewhere in this Chapter. ||   ||   ||   ||   ||   ||   ||   
   || 8477.10.00.00 || - Injection-moulding machines || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8477.20.00.00 || - Extruders || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8477.30.00.00 || - Blow-moulding machines || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8477.40.00.00 || - Vacuum-moulding machines and other thermoforming machines || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Other machinery for moulding or otherwise forming: ||   ||   ||   ||   ||   ||   ||   
   || 8477.51.00.00 || -- For moulding or retreading pneumatic tyres or for moulding or otherwise forming inner tubes || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8477.59.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8477.80.00.00 || - Other machinery || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8477.90.00.00 || - Parts || 5 || A || 5 || 0 || 0 || 0 || 0 
 84.78 ||   || Machinery for preparing or making up tobacco, not specified or included elsewhere in this Chapter. ||   ||   ||   ||   ||   ||   ||   
   || 8478.10.00.00 || - Machinery || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8478.90.00.00 || - Parts || 5 || A || 5 || 0 || 0 || 0 || 0 
 84.79 ||   || Machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter. ||   ||   ||   ||   ||   ||   ||   
   || 8479.10.00.00 || - Machinery for public works, building or the like || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8479.20.00.00 || - Machinery for the extraction or preparation of animal or fixed vegetable fats or oils || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8479.30.00.00 || - Presses for the manufacture of particle board or fibre building board of wood or other ligneous materials and other machinery for treating wood or cork || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8479.40.00.00 || - Rope- or cable-making machines || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8479.50.00.00 || - Industrial robots, not elsewhere specified or included || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8479.60.00.00 || - Evaporative air coolers || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Passenger boarding bridges: ||   ||   ||   ||   ||   ||   ||   
   || 8479.71.00.00 || -- Of a kind used in airports || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8479.79.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Other machines and mechanical appliances: ||   ||   ||   ||   ||   ||   ||   
   || 8479.81.00.00 || -- For treating metal, including electric wire coil-winders || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8479.82.00.00 || -- Mixing, kneading, crushing, grinding, screening, sifting, homogenising, emulsifying or stirring machines || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8479.89.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8479.90.00.00 || - Parts || 5 || A || 5 || 0 || 0 || 0 || 0 
 84.80 ||   || Moulding boxes for metal foundry; mould bases; moulding patterns; moulds for metal (other than ingot moulds), metal carbides, glass, mineral materials, rubber or plastics. ||   ||   ||   ||   ||   ||   ||   
   || 8480.10.00.00 || - Moulding boxes for metal foundry || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8480.20.00.00 || - Mould bases || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8480.30.00.00 || - Moulding patterns || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Moulds for metal or metal carbides: ||   ||   ||   ||   ||   ||   ||   
   || 8480.41.00.00 || -- Injection or compression types || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8480.49.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8480.50.00.00 || - Moulds for glass || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8480.60.00.00 || - Moulds for mineral materials || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Moulds for rubber or plastics: ||   ||   ||   ||   ||   ||   ||   
   || 8480.71.00.00 || -- Injection or compression types || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8480.79.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 84.81 ||   || Taps, cocks, valves and similar appliances for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves. ||   ||   ||   ||   ||   ||   ||   
   || 8481.10.00.00 || - Pressure-reducing valves || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8481.20.00.00 || - Valves for oleohydraulic or pneumatic transmissions || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8481.30.00.00 || - Check (non-return) valves || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8481.40.00.00 || - Safety or relief valves || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8481.80.00.00 || - Other appliances || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8481.90.00.00 || - Parts || 10 || B || 10 || 10 || 5 || 0 || 0 
 84.82 ||   || Ball or roller bearings. ||   ||   ||   ||   ||   ||   ||   
   || 8482.10.00.00 || - Ball bearings || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8482.20.00.00 || - Tapered roller bearings, including cone and tapered roller assemblies || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8482.30.00.00 || - Spherical roller bearings || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8482.40.00.00 || - Needle roller bearings || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8482.50.00.00 || - Other cylindrical roller bearings || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8482.80.00.00 || - Other, including combined ball/roller bearings || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || - Parts: ||   ||   ||   ||   ||   ||   ||   
   || 8482.91.00.00 || -- Balls, needles and rollers || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8482.99.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
 84.83 ||   || Transmission shafts (including cam shafts and crank shafts) and cranks; bearing housings and plain shaft bearings; gears and gearing; ball or roller screws; gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints). ||   ||   ||   ||   ||   ||   ||   
   || 8483.10.00.00 || - Transmission shafts (including cam shafts and crank shafts) and cranks || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8483.20.00.00 || - Bearing housings, incorporating ball or roller bearings || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8483.30.00.00 || - Bearing housings, not incorporating ball or roller bearings; plain shaft bearings || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8483.40.00.00 || - Gears and gearing, other than toothed wheels, chain sprockets and other transmission elements presented separately; ball or roller screws; gear boxes and other speed changers, including torque converters || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8483.50.00.00 || - Flywheels and pulleys, including pulley blocks || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8483.60.00.00 || - Clutches and shaft couplings (including universal joints) || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8483.90.00.00 || - Toothed wheels, chain sprockets and other transmission elements presented separately; parts || 10 || B || 10 || 10 || 5 || 0 || 0 
 84.84 ||   || Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal; sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packings; mechanical seals. ||   ||   ||   ||   ||   ||   ||   
   || 8484.10.00.00 || - Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8484.20.00.00 || - Mechanical seals || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8484.90.00.00 || - Other || 10 || B || 10 || 10 || 5 || 0 || 0 
 84.86 ||   || Machines and apparatus of a kind used solely or principally for the manufacture of semiconductor boules or wafers, semiconductor devices, electronic integrated circuits or flat panel displays; machines and apparatus specified in note 9(C) to this Chapter; parts and accessories. ||   ||   ||   ||   ||   ||   ||   
   || 8486.10.00.00 || - Machines and apparatus for the manufacture of boules or wafers || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || - Machines and apparatus for the manufacture of semiconductor devices or of electronic integrated circuits: ||   ||   ||   ||   ||   ||   ||   
   ||   || -- Apparatus for the projection or drawing of circuit patterns on sensitized semiconductor materials: ||   ||   ||   ||   ||   ||   ||   
   || 8486.20.11.00 || --- Direct write-on-wafer apparatus || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 8486.20.12.00 || --- Step and repeat aligners || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 8486.20.19.00 || --- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 8486.20.90.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || - Machines and apparatus for the manufacture of flat panel displays: ||   ||   ||   ||   ||   ||   ||   
   || 8486.30.10.00 || -- For photographic or cinematographic laboratories; negatoscopes || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 8486.30.90.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8486.40.00.00 || - Machines and apparatus specified in note 9(C) to this Chapter || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || - Parts and accessories: ||   ||   ||   ||   ||   ||   ||   
   || 8486.90.10.00 || -- Of machines and apparatus of subheading 8686.20 and 8486.30 || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8486.90.90.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
ANNEX C
(Part 9)
 Heading HS2012 || Tariff and Statistical Nomenclature || Commodity description || Base rate || Groups || T || 01/01/T+5 || 01/01/T+10 || 01/01/T+15 || 01/01/T+20 
 84.87 ||   || Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features, not specified or included elsewhere in this Chapter. ||   ||   ||   ||   ||   ||   ||   
   || 8487.10.00.00 || - Ships’ or boats’ propellers and blades therefor || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8487.90.00.00 || - Other || 10 || B || 10 || 10 || 5 || 0 || 0 
 85.01 ||   || Electric motors and generators (excluding generating sets). ||   ||   ||   ||   ||   ||   ||   
   || 8501.10.00.00 || - Motors of an output not exceeding 37,5 W || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8501.20.00.00 || - Universal AC/DC motors of an output exceeding 37,5 W || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Other DC motors; DC generators: ||   ||   ||   ||   ||   ||   ||   
   || 8501.31.00.00 || -- Of an output not exceeding 750 W || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8501.32.00.00 || -- Of an output exceeding 750 W but not exceeding 75 kW || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8501.33.00.00 || -- Of an output exceeding 75 kW but not exceeding 375 kW || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8501.34.00.00 || -- Of an output exceeding 375 kW || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8501.40.00.00 || - Other AC motors, single-phase || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Other AC motors, multi-phase: ||   ||   ||   ||   ||   ||   ||   
   || 8501.51.00.00 || -- Of an output not exceeding 750 W || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8501.52.00.00 || -- Of an output exceeding 750 W but not exceeding 75 kW || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8501.53.00.00 || -- Of an output exceeding 75 kW || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - AC generators (alternators): ||   ||   ||   ||   ||   ||   ||   
   || 8501.61.00.00 || -- Of an output not exceeding 75 kVA || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8501.62.00.00 || -- Of an output exceeding 75 kVA but not exceeding 375 kVA || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8501.63.00.00 || -- Of an output exceeding 375 kVA but not exceeding 750 kVA || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8501.64.00.00 || -- Of an output exceeding 750 kVA || 5 || A || 5 || 0 || 0 || 0 || 0 
 85.02 ||   || Electric generating sets and rotary converters. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Generating sets with compression-ignition internal combustion piston engine (diesel or semi-diesel engines): ||   ||   ||   ||   ||   ||   ||   
   ||   || -- Of an output not exceeding 75 kVA: ||   ||   ||   ||   ||   ||   ||   
   || 8502.11.10.00 || --- Presented completely knocked down (CKD) or unassembled for the assembly industry || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8502.11.90.00 || --- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || -- Of an output exceeding 75 kVA but not exceeding 375 kVA: ||   ||   ||   ||   ||   ||   ||   
   || 8502.12.10.00 || --- Presented completely knocked down (CKD) or unassembled for the assembly industry || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8502.12.90.00 || --- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || -- Of an output exceeding 375 kVA: ||   ||   ||   ||   ||   ||   ||   
   || 8502.13.10.00 || --- Presented completely knocked down (CKD) or unassembled for the assembly industry || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8502.13.90.00 || --- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Generating sets with spark-ignition internal combustion piston engines: ||   ||   ||   ||   ||   ||   ||   
   || 8502.20.10.00 || -- Presented completely knocked down (CKD) or unassembled for the assembly industry || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8502.20.90.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Other generating sets: ||   ||   ||   ||   ||   ||   ||   
   || 8502.31.00.00 || -- Wind-powered || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || -- Other: ||   ||   ||   ||   ||   ||   ||   
   || 8502.39.10.00 || --- Solar-powered || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8502.39.20.00 || --- Gas-powered || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8502.39.90.00 || --- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8502.40.00.00 || - Electric rotary converters || 5 || A || 5 || 0 || 0 || 0 || 0 
 85.03 || 8503.00.00.00 || Parts suitable for use solely or principally with the machines of heading 85.01 or 85.02. || 5 || A || 5 || 0 || 0 || 0 || 0 
 85.04 ||   || Electrical transformers, static converters (for example, rectifiers) and inductors. ||   ||   ||   ||   ||   ||   ||   
   || 8504.10.00.00 || - Ballasts for discharge lamps or tubes || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Liquid dielectric transformers: ||   ||   ||   ||   ||   ||   ||   
   || 8504.21.00.00 || -- Having a power handling capacity not exceeding 650 kVA || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8504.22.00.00 || -- Having a power handling capacity exceeding 650 kVA but not exceeding 10 000 kVA || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8504.23.00.00 || -- Having a power handling capacity exceeding 10 000 kVA || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Other transformers: ||   ||   ||   ||   ||   ||   ||   
   || 8504.31.00.00 || -- Having a power handling capacity not exceeding 1 kVA || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8504.32.00.00 || -- Having a power handling capacity exceeding 1 kVA but not exceeding 16 kVA || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8504.33.00.00 || -- Having a power handling capacity exceeding 16 kVA but not exceeding 500 kVA || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8504.34.00.00 || -- Having a power handling capacity exceeding 500 kVA || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Static converters: ||   ||   ||   ||   ||   ||   ||   
   || 8504.40.10.00 || -- Uninterruptible power supply (UPS) || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8504.40.20.00 || -- Battery chargers || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8504.40.90.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Other inductors: ||   ||   ||   ||   ||   ||   ||   
   || 8504.50.10.00 || -- Choke coil (chokes) || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8504.50.90.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8504.90.00.00 || - Parts || 5 || A || 5 || 0 || 0 || 0 || 0 
 85.05 ||   || Electromagnets; permanent magnets and articles intended to become permanent magnets after magnetisation; electromagnetic or permanent magnet chucks, clamps and similar holding devices; electromagnetic couplings, clutches and brakes; electromagnetic lifting heads. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Permanent magnets and articles intended to become permanent magnets after magnetisation: ||   ||   ||   ||   ||   ||   ||   
   || 8505.11.00.00 || -- Of metal || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8505.19.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Electromagnetic couplings, clutches and brakes: ||   ||   ||   ||   ||   ||   ||   
   || 8505.20.10.00 || -- For motor vehicles || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8505.20.90.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8505.90.00.00 || - Other, including parts || 10 || B || 10 || 10 || 5 || 0 || 0 
 85.06 ||   || Primary cells and primary batteries. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Manganese dioxide: ||   ||   ||   ||   ||   ||   ||   
   || 8506.10.10.00 || -- R20 || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 8506.10.90.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 8506.30.00.00 || - Mercuric oxide || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 8506.40.00.00 || - Silver oxide || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 8506.50.00.00 || - Lithium || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 8506.60.00.00 || - Air-zinc || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 8506.80.00.00 || - Other primary cells and primary batteries || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 8506.90.00.00 || - Parts || 5 || A || 5 || 0 || 0 || 0 || 0 
 85.07 ||   || Electric accumulators, including separators therefor, whether or not rectangular (including square). ||   ||   ||   ||   ||   ||   ||   
   || 8507.10.00.00 || - Lead-acid, of a kind used for starting piston engines || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 8507.20.00.00 || - Other lead-acid accumulators || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 8507.30.00.00 || - Nickel-cadmium || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 8507.40.00.00 || - Nickel-iron || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 8507.50.00.00 || - Nickel-metal hydride || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 8507.60.00.00 || - Lithium-ion || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 8507.80.00.00 || - Other accumulators || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 8507.90.00.00 || - Parts || 10 || B || 10 || 10 || 5 || 0 || 0 
 85.08 ||   || Vacuum cleaners. ||   ||   ||   ||   ||   ||   ||   
   ||   || - With self-contained electric motor: ||   ||   ||   ||   ||   ||   ||   
   || 8508.11.00.00 || -- Of a power not exceeding 1 500 W and having a dust bag or other receptacle capacity not exceeding 20 l || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 8508.19.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 8508.60.00.00 || - Other vacuum cleaners || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 8508.70.00.00 || - Parts || 10 || B || 10 || 10 || 5 || 0 || 0 
 85.09 ||   || Electromechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 85.08. ||   ||   ||   ||   ||   ||   ||   
   || 8509.40.00.00 || - Food grinders and mixers; fruit or vegetable juice extractors || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 8509.80.00.00 || - Other appliances || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 8509.90.00.00 || - Parts || 10 || B || 10 || 10 || 5 || 0 || 0 
 85.10 ||   || Shavers, hair clippers and hair-removing appliances, with self-contained electric motor. ||   ||   ||   ||   ||   ||   ||   
   || 8510.10.00.00 || - Shavers || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 8510.20.00.00 || - Hair clippers || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 8510.30.00.00 || - Hair-removing appliances || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 8510.90.00.00 || - Parts || 10 || B || 10 || 10 || 5 || 0 || 0 
 85.11 ||   || Electrical ignition or starting equipment of a kind used for spark-ignition or compression-ignition internal combustion engines (for example, ignition magnetos, magneto-dynamos, ignition coils, sparking plugs and glow plugs, starter motors); generators (for example, dynamos, alternators) and cut-outs of a kind used in conjunction with such engines. ||   ||   ||   ||   ||   ||   ||   
   || 8511.10.00.00 || - Sparking plugs || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8511.20.00.00 || - Ignition magnetos; magneto-dynamos; magnetic flywheels || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8511.30.00.00 || - Distributors; ignition coils || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8511.40.00.00 || - Starter motors and dual purpose starter-generators || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8511.50.00.00 || - Other generators || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8511.80.00.00 || - Other equipment || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8511.90.00.00 || - Parts || 5 || A || 5 || 0 || 0 || 0 || 0 
 85.12 ||   || Electrical lighting or signalling equipment (excluding articles of heading 85.39), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles. ||   ||   ||   ||   ||   ||   ||   
   || 8512.10.00.00 || - Lighting or visual signalling equipment of a kind used on bicycles || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8512.20.00.00 || - Other lighting or visual signalling equipment || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8512.30.00.00 || - Sound signalling equipment || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8512.40.00.00 || - Windscreen wipers, defrosters and demisters || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8512.90.00.00 || - Parts || 5 || A || 5 || 0 || 0 || 0 || 0 
 85.13 ||   || Portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading 85.12. ||   ||   ||   ||   ||   ||   ||   
   || 8513.10.00.00 || - Lamps || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 8513.90.00.00 || - Parts || 10 || B || 10 || 10 || 5 || 0 || 0 
 85.14 ||   || Industrial or laboratory electric furnaces and ovens (including those functioning by induction or dielectric loss); other industrial or laboratory equipment for the heat treatment of materials by induction or dielectric loss. ||   ||   ||   ||   ||   ||   ||   
   || 8514.10.00.00 || - Resistance heated furnaces and ovens || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8514.20.00.00 || - Furnaces and ovens functioning by induction or dielectric loss || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8514.30.00.00 || - Other furnaces and ovens || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8514.40.00.00 || - Other equipment for the heat treatment of materials by induction or dielectric loss || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8514.90.00.00 || - Parts || 5 || A || 5 || 0 || 0 || 0 || 0 
 85.15 ||   || Electric (including electrically heated gas), laser or other light or photon beam, ultrasonic, electron beam, magnetic pulse or plasma arc soldering, brazing or welding machines and apparatus, whether or not capable of cutting; electric machines and apparatus for hot spraying of metals or cermets. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Brazing or soldering machines and apparatus: ||   ||   ||   ||   ||   ||   ||   
   || 8515.11.00.00 || -- Soldering irons and guns || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8515.19.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Machines and apparatus for resistance welding of metal: ||   ||   ||   ||   ||   ||   ||   
   || 8515.21.00.00 || -- Fully or partly automatic || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8515.29.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Machines and apparatus for arc (including plasma arc) welding of metals: ||   ||   ||   ||   ||   ||   ||   
   || 8515.31.00.00 || -- Fully or partly automatic || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8515.39.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8515.80.00.00 || - Other machines and apparatus || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8515.90.00.00 || - Parts || 5 || A || 5 || 0 || 0 || 0 || 0 
 85.16 ||   || Electric instantaneous or storage water heaters and immersion heaters; electric space-heating apparatus and soil-heating apparatus; electrothermic hairdressing apparatus (for example, hairdryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electrothermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 85.45. ||   ||   ||   ||   ||   ||   ||   
   || 8516.10.00.00 || - Electric instantaneous or storage water heaters and immersion heaters || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Electric space-heating apparatus and electric soil-heating apparatus: ||   ||   ||   ||   ||   ||   ||   
   || 8516.21.00.00 || -- Storage heating radiators || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 8516.29.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Electrothermic hairdressing or hand-drying apparatus: ||   ||   ||   ||   ||   ||   ||   
   || 8516.31.00.00 || -- Hairdryers || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 8516.32.00.00 || -- Other hairdressing apparatus || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 8516.33.00.00 || -- Hand-drying apparatus || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 8516.40.00.00 || - Electric smoothing irons || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 8516.50.00.00 || - Microwave ovens || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Other ovens; cookers, cooking plates, boiling rings; grillers and roasters: ||   ||   ||   ||   ||   ||   ||   
   || 8516.60.10.00 || -- Presented completely knocked down (CKD) or unassembled for the assembly industry || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 8516.60.90.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Other electrothermic appliances: ||   ||   ||   ||   ||   ||   ||   
   || 8516.71.00.00 || -- Coffee or tea makers || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 8516.72.00.00 || -- Toasters || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || -- Other: ||   ||   ||   ||   ||   ||   ||   
   || 8516.79.10.00 || --- Kettle || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 8516.79.20.00 || --- Perfume or incense heaters, and heaters for diffusing insecticides || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 8516.79.90.00 || --- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 8516.80.00.00 || - Electric heating resistors || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 8516.90.00.00 || - Parts || 10 || B || 10 || 10 || 5 || 0 || 0 
 85.17 ||   || Telephone sets, including telephones for cellular networks or for other wireless networks; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 84.43, 85.25, 85.27 or 85.28. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Telephone sets, including telephones for cellular networks or for other wireless networks: ||   ||   ||   ||   ||   ||   ||   
   || 8517.11.00.00 || -- Line telephone sets with cordless handsets || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8517.12.00.00 || -- Telephones for cellular networks or for other wireless networks || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8517.18.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || - Other apparatus for transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network): ||   ||   ||   ||   ||   ||   ||   
   || 8517.61.00.00 || -- Base stations || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8517.62.00.00 || -- Machines for the reception, conversion and transmission or regeneration of voice, images or other data, including switching and routing apparatus || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8517.69.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8517.70.00.00 || - Parts || 5 || A || 5 || 0 || 0 || 0 || 0 
 85.18 ||   || Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures; headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers; audio-frequency electric amplifiers; electric sound amplifier sets. ||   ||   ||   ||   ||   ||   ||   
   || 8518.10.00.00 || - Microphones and stands therefor || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Loudspeakers, whether or not mounted in their enclosures: ||   ||   ||   ||   ||   ||   ||   
   || 8518.21.00.00 || -- Single loudspeakers, mounted in their enclosures || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 8518.22.00.00 || -- Multiple loudspeakers, mounted in the same enclosure || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 8518.29.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 8518.30.00.00 || - Headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 8518.40.00.00 || - Audio-frequency electric amplifiers || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 8518.50.00.00 || - Electric sound amplifier sets || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 8518.90.00.00 || - Parts || 20 || C || 20 || 20 || 10 || 5 || 0 
 85.19 ||   || Sound recording or sound reproducing apparatus. ||   ||   ||   ||   ||   ||   ||   
   || 8519.20.00.00 || - Apparatus operated by coins, banknotes, bank cards, tokens or by other means of payment || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 8519.30.00.00 || - Turntables (record-decks) || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 8519.50.00.00 || - Telephone answering machines || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Other apparatus: ||   ||   ||   ||   ||   ||   ||   
   ||   || -- Using magnetic, optical or semiconductor media: ||   ||   ||   ||   ||   ||   ||   
   || 8519.81.10.00 || --- Portable multimedia player || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 8519.81.90.00 || --- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 8519.89.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
 85.21 ||   || Video recording or reproducing apparatus, whether or not incorporating a video tuner. ||   ||   ||   ||   ||   ||   ||   
   || 8521.10.00.00 || - Magnetic tape-type || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 8521.90.10.00 || -- DVD player/recorder || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 8521.90.90.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
 85.22 ||   || Parts and accessories suitable for use solely or principally with the apparatus of heading 85.19 or 85.21. ||   ||   ||   ||   ||   ||   ||   
   || 8522.10.00.00 || - Pick-up cartridges || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 8522.90.00.00 || - Other || 10 || B || 10 || 10 || 5 || 0 || 0 
 85.23 ||   || Discs, tapes, solid-state non-volatile storage devices, ‘smart cards’ and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Chapter 37. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Magnetic media: ||   ||   ||   ||   ||   ||   ||   
   ||   || -- Cards incorporating a magnetic stripe: ||   ||   ||   ||   ||   ||   ||   
   || 8523.21.10.00 || --- Recorded || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 8523.21.90.00 || --- Unrecorded || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || -- Other: ||   ||   ||   ||   ||   ||   ||   
   || 8523.29.10.00 || --- Of a width not exceeding 4 mm || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8523.29.90.00 || --- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Optical media: ||   ||   ||   ||   ||   ||   ||   
   || 8523.41.00.00 || -- Unrecorded || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 8523.49.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Semiconductor media: ||   ||   ||   ||   ||   ||   ||   
   || 8523.51.00.00 || -- Solid-state non-volatile storage devices || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 8523.52.00.00 || -- ‘Smart cards’ || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 8523.59.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 8523.80.00.00 || - Other || 20 || C || 20 || 20 || 10 || 5 || 0 
 85.25 ||   || Transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and video camera recorders. ||   ||   ||   ||   ||   ||   ||   
   || 8525.50.00.00 || - Transmission apparatus || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8525.60.00.00 || - Transmission apparatus incorporating reception apparatus || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8525.80.00.00 || - Television cameras, digital cameras and video camera recorders || 5 || A || 5 || 0 || 0 || 0 || 0 
 85.26 ||   || Radar apparatus, radio navigational aid apparatus and radio remote control apparatus. ||   ||   ||   ||   ||   ||   ||   
   || 8526.10.00.00 || - Radar apparatus || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 8526.91.00.00 || -- Radio navigational aid apparatus || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8526.92.00.00 || -- Radio remote control apparatus || 5 || A || 5 || 0 || 0 || 0 || 0 
 85.27 ||   || Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Radio-broadcast receivers capable of operating without an external source of power: ||   ||   ||   ||   ||   ||   ||   
   || 8527.12.00.00 || -- Pocket-size radio cassette players || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 8527.13.00.00 || -- Other apparatus combined with sound recording or reproducing apparatus || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || -- Other: ||   ||   ||   ||   ||   ||   ||   
   || 8527.19.10.00 || --- Presented completely knocked down (CKD) or unassembled for the assembly industry: || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8527.19.20.00 || --- Radio receiving sets || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 8527.19.90.00 || --- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Radio-broadcast receivers not capable of operating without an external source of power, of a kind used in motor vehicles: ||   ||   ||   ||   ||   ||   ||   
   || 8527.21.00.00 || -- Combined with sound recording or reproducing apparatus || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 8527.29.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 8527.91.00.00 || -- Combined with sound recording or reproducing apparatus || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 8527.92.00.00 || -- Not combined with sound recording or reproducing apparatus but combined with a clock || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 8527.99.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
 85.28 ||   || Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Cathode-ray tube monitors: ||   ||   ||   ||   ||   ||   ||   
   || 8528.41.00.00 || -- Of a kind solely or principally used in an automatic data-processing system of heading 84.71 || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8528.49.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Other monitors: ||   ||   ||   ||   ||   ||   ||   
   || 8528.51.00.00 || -- Of a kind solely or principally used in an automatic data-processing system of heading 84.71 || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8528.59.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Projectors: ||   ||   ||   ||   ||   ||   ||   
   || 8528.61.00.00 || -- Of a kind solely or principally used in an automatic data-processing system of heading 84.71 || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8528.69.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus: ||   ||   ||   ||   ||   ||   ||   
   ||   || -- Not designed to incorporate a video display or screen: ||   ||   ||   ||   ||   ||   ||   
   || 8528.71.10.00 || --- Presented completely knocked down (CKD) or unassembled for the assembly industry || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8528.71.90.00 || --- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || -- Other, colour: ||   ||   ||   ||   ||   ||   ||   
   || 8528.72.10.00 || --- Presented completely knocked down (CKD) or unassembled for the assembly industry || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8528.72.90.00 || --- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || -- Other, monochrome: ||   ||   ||   ||   ||   ||   ||   
   || 8528.73.10.00 || --- Presented completely knocked down (CKD) or unassembled for the assembly industry || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8528.73.90.00 || --- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
 85.29 ||   || Parts suitable for use solely or principally with the apparatus of headings 85.25 to 85.28. ||   ||   ||   ||   ||   ||   ||   
   || 8529.10.00.00 || - Aerials and aerial reflectors of all kinds; parts suitable for use therewith || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 8529.90.00.00 || - Other || 10 || B || 10 || 10 || 5 || 0 || 0 
 85.30 ||   || Electrical signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields (other than those of heading 86.08). ||   ||   ||   ||   ||   ||   ||   
   || 8530.10.00.00 || - Equipment for railways or tramways || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8530.80.00.00 || - Other equipment || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8530.90.00.00 || - Parts || 5 || A || 5 || 0 || 0 || 0 || 0 
 85.31 ||   || Electric sound or visual signalling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms), other than those of heading 85.12 or 85.30. ||   ||   ||   ||   ||   ||   ||   
   || 8531.10.00.00 || - Burglar or fire alarms and similar apparatus || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8531.20.00.00 || - Indicator panels incorporating liquid crystal devices (LCD) or light emitting diodes (LED) || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8531.80.00.00 || - Other apparatus || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8531.90.00.00 || - Parts || 5 || A || 5 || 0 || 0 || 0 || 0 
 85.32 ||   || Electrical capacitors, fixed, variable or adjustable (pre-set). ||   ||   ||   ||   ||   ||   ||   
   || 8532.10.00.00 || - Fixed capacitors designed for use in 50/60 Hz circuits and having a reactive power handling capacity of not less than 0,5 kvar (power capacitors) || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Other fixed capacitors: ||   ||   ||   ||   ||   ||   ||   
   || 8532.21.00.00 || -- Tantalum || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8532.22.00.00 || -- Aluminium electrolytic || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8532.23.00.00 || -- Ceramic dielectric, single layer || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8532.24.00.00 || -- Ceramic dielectric, multilayer || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8532.25.00.00 || -- Dielectric of paper or plastics || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8532.29.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8532.30.00.00 || - Variable or adjustable (pre-set) capacitors || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8532.90.00.00 || - Parts || 5 || A || 5 || 0 || 0 || 0 || 0 
 85.33 ||   || Electrical resistors (including rheostats and potentiometers), other than heating resistors. ||   ||   ||   ||   ||   ||   ||   
   || 8533.10.00.00 || - Fixed carbon resistors, composition or film types || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Other fixed resistors: ||   ||   ||   ||   ||   ||   ||   
   || 8533.21.00.00 || -- For a power handling capacity not exceeding 20 W || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8533.29.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Wirebound variable resistors, including rheostats and potentiometers: ||   ||   ||   ||   ||   ||   ||   
   || 8533.31.00.00 || -- For a power handling capacity not exceeding 20 W || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8533.39.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8533.40.00.00 || - Other variable resistors, including rheostats and potentiometers || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8533.90.00.00 || - Parts || 5 || A || 5 || 0 || 0 || 0 || 0 
 85.34 || 8534.00.00.00 || Printed circuits. || 5 || A || 5 || 0 || 0 || 0 || 0 
 85.35 ||   || Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fuses, lightning arresters, voltage limiters, surge suppressors, plugs and other connectors, junction boxes), for a voltage exceeding 1 000 volts. ||   ||   ||   ||   ||   ||   ||   
   || 8535.10.00.00 || - Fuses || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || - Automatic circuit breakers: ||   ||   ||   ||   ||   ||   ||   
   || 8535.21.00.00 || -- For a voltage of less than 72,5 kV || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8535.29.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8535.30.00.00 || - Isolating switches and make-and-break switches || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8535.40.00.00 || - Lightning arresters, voltage limiters and surge suppressors || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8535.90.00.00 || - Other || 10 || B || 10 || 10 || 5 || 0 || 0 
 85.36 ||   || Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp holders and other connectors, junction boxes), for a voltage not exceeding 1 000 volts; connectors for optical fibres, optical fibre bundles or cables. ||   ||   ||   ||   ||   ||   ||   
   || 8536.10.00.00 || - Fuses || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 8536.20.00.00 || - Automatic circuit breakers || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 8536.30.00.00 || - Other apparatus for protecting electrical circuits || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Relays: ||   ||   ||   ||   ||   ||   ||   
   || 8536.41.00.00 || -- For a voltage not exceeding 60 V || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 8536.49.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 8536.50.00.00 || - Other switches || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Lamp-holders, plugs and sockets: ||   ||   ||   ||   ||   ||   ||   
   || 8536.61.00.00 || -- Lamp-holders || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 8536.69.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 8536.70.00.00 || - Connectors for optical fibres, optical fibre bundles or cables || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 8536.90.00.00 || - Other apparatus || 20 || C || 20 || 20 || 10 || 5 || 0 
 85.37 ||   || Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 85.35 or 85.36, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of Chapter 90, and numerical control apparatus, other than switching apparatus of heading 85.17. ||   ||   ||   ||   ||   ||   ||   
   || 8537.10.00.00 || - For a voltage not exceeding 1 000 V || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8537.20.00.00 || - For a voltage exceeding 1 000 V || 5 || A || 5 || 0 || 0 || 0 || 0 
 85.38 ||   || Parts suitable for use solely or principally with the apparatus of heading 85.35, 85.36 or 85.37. ||   ||   ||   ||   ||   ||   ||   
   || 8538.10.00.00 || - Boards, panels, consoles, desks, cabinets and other bases for the goods of heading 85.37, not equipped with their apparatus || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8538.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 85.39 ||   || Electric filament or discharge lamps, including sealed beam lamp units and ultra-violet or infra-red lamps; arc lamps. ||   ||   ||   ||   ||   ||   ||   
   || 8539.10.00.00 || - Sealed beam lamp units || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Other filament lamps, excluding ultra-violet or infra-red lamps: ||   ||   ||   ||   ||   ||   ||   
   || 8539.21.00.00 || -- Tungsten halogen || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 8539.22.00.00 || -- Other, of a power not exceeding 200 W and for a voltage exceeding 100 V || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 8539.29.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Discharge lamps, other than ultra-violet lamps: ||   ||   ||   ||   ||   ||   ||   
   ||   || -- Fluorescent, hot cathode: ||   ||   ||   ||   ||   ||   ||   
   || 8539.31.10.00 || ---  Energy saving compact fluorescent lamps (CFL) || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 8539.31.90.00 || --- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 8539.32.00.00 || --- Mercury or sodium vapour lamps; metal halide lamps || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 8539.39.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Ultra-violet or infra-red lamps; arc lamps: ||   ||   ||   ||   ||   ||   ||   
   || 8539.41.00.00 || -- Arc lamps || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 8539.49.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 8539.90.00.00 || - Parts || 10 || B || 10 || 10 || 5 || 0 || 0 
 85.40 ||   || Thermionic, cold cathode or photocathode valves and tubes (for example, vacuum or vapour or gas filled valves and tubes, mercury arc rectifying valves and tubes, cathode-ray tubes, television camera tubes). ||   ||   ||   ||   ||   ||   ||   
   ||   || - Cathode-ray television picture tubes, including video monitor cathode-ray tubes: ||   ||   ||   ||   ||   ||   ||   
   || 8540.11.00.00 || -- Colour || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8540.12.00.00 || -- Monochrome || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8540.20.00.00 || - Television camera tubes; image converters and intensifiers; other photocathode tubes || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8540.40.00.00 || - Data/graphic display tubes, monochrome; data/graphic display tubes, colour, with a phosphor dot screen pitch smaller than 0,4 mm || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8540.60.00.00 || - Other cathode-ray tubes || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || - Microwave tubes (for example, magnetrons, klystrons, travelling wave tubes, carcinotrons), excluding grid-controlled tubes: ||   ||   ||   ||   ||   ||   ||   
   || 8540.71.00.00 || -- Magnetrons || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8540.79.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || - Other valves and tubes: ||   ||   ||   ||   ||   ||   ||   
   || 8540.81.00.00 || -- Receiver or amplifier valves and tubes || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8540.89.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || - Parts: ||   ||   ||   ||   ||   ||   ||   
   || 8540.91.00.00 || -- Of cathode-ray tubes || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8540.99.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 85.41 ||   || Diodes, transistors and similar semiconductor devices; photosensitive semiconductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; light-emitting diodes; mounted piezoelectric crystals. ||   ||   ||   ||   ||   ||   ||   
   || 8541.10.00.00 || - Diodes, other than photosensitive or light-emitting diodes || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || - Transistors, other than photosensitive transistors: ||   ||   ||   ||   ||   ||   ||   
   || 8541.21.00.00 || -- With a dissipation rate of less than 1 W || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8541.29.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8541.30.00.00 || - Thyristors, diacs and triacs, other than photosensitive devices || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || - Photosensitive semiconductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; light-emitting diodes: ||   ||   ||   ||   ||   ||   ||   
   || 8541.40.10.00 || -- Solar cells whether or not in modules or made up into panels || 0 || A || 0 || 0 || 0 || 0 || 0 
   || 8541.40.90.00 || -- Other || 0 || A || 0 || 0 || 0 || 0 || 0 
   || 8541.50.00.00 || - Other semiconductor devices || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8541.60.00.00 || - Mounted piezoelectric crystals || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8541.90.00.00 || - Parts || 5 || A || 5 || 0 || 0 || 0 || 0 
 85.42 ||   || Electronic integrated circuits. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Electronic integrated circuits: ||   ||   ||   ||   ||   ||   ||   
   || 8542.31.00.00 || -- Processors and controllers, whether or not combined with memories, converters, logic circuits, amplifiers, clock and timing circuits, or other circuits || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8542.32.00.00 || -- Memories || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8542.33.00.00 || -- Amplifiers || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8542.39.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8542.90.00.00 || - Parts || 5 || A || 5 || 0 || 0 || 0 || 0 
 85.43 ||   || Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this Chapter. ||   ||   ||   ||   ||   ||   ||   
   || 8543.10.00.00 || - Particle accelerators || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8543.20.00.00 || - Signal generators || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8543.30.00.00 || - Machines and apparatus for electroplating, electrolysis or electrophoresis || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8543.70.00.00 || - Other machines and apparatus || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8543.90.00.00 || - Parts || 5 || A || 5 || 0 || 0 || 0 || 0 
 85.44 ||   || Insulated (including enamelled or anodised) wire, cable (including coaxial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Winding wire: ||   ||   ||   ||   ||   ||   ||   
   || 8544.11.00.00 || -- Of copper || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8544.19.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8544.20.00.00 || - Coaxial cable and other coaxial electric conductors || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 8544.30.00.00 || - Ignition wiring sets and other wiring sets of a kind used in vehicles, aircraft or ships || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Other electric conductors, for a voltage not exceeding 1 000 V: ||   ||   ||   ||   ||   ||   ||   
   || 8544.42.00.00 || -- Fitted with connectors || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || -- Other: ||   ||   ||   ||   ||   ||   ||   
   || 8544.49.10.00 || --- Almelec insulated self-supporting cables with metallic part made of 7 uninsulated strands of diameter between 3,15 mm and 3,55 mm || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8544.49.90.00 || --- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 8544.60.00.00 || - Other electric conductors, for a voltage exceeding 1 000 V || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8544.70.00.00 || - Optical fibre cables || 5 || A || 5 || 0 || 0 || 0 || 0 
 85.45 ||   || Carbon electrodes, carbon brushes, lamp carbons, battery carbons and other articles of graphite or other carbon, with or without metal, of a kind used for electrical purposes. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Electrodes: ||   ||   ||   ||   ||   ||   ||   
   || 8545.11.00.00 || -- Of a kind used for furnaces || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8545.19.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8545.20.00.00 || - Brushes || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 8545.90.10.00 || -- Intended for the battery manufacturing industry || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8545.90.90.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
 85.46 ||   || Electrical insulators of any material. ||   ||   ||   ||   ||   ||   ||   
   || 8546.10.00.00 || - Of glass || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8546.20.00.00 || - Of ceramics || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8546.90.00.00 || - Other || 10 || B || 10 || 10 || 5 || 0 || 0 
 85.47 ||   || Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating material apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for purposes of assembly, other than insulators of heading 85.46; electrical conduit tubing and joints therefor, of base metal lined with insulating material. ||   ||   ||   ||   ||   ||   ||   
   || 8547.10.00.00 || - Insulating fittings of ceramics || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8547.20.00.00 || - Insulating fittings of plastics || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8547.90.00.00 || - Other || 10 || B || 10 || 10 || 5 || 0 || 0 
 85.48 ||   || Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators; electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter. ||   ||   ||   ||   ||   ||   ||   
   || 8548.10.00.00 || - Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 8548.90.00.00 || - Other || 10 || B || 10 || 10 || 5 || 0 || 0 
 86.01 ||   || Rail locomotives powered from an external source of electricity or by electric accumulators. ||   ||   ||   ||   ||   ||   ||   
   || 8601.10.00.00 || - Powered from an external source of electricity || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8601.20.00.00 || - Powered by electric accumulators || 5 || A || 5 || 0 || 0 || 0 || 0 
 86.02 ||   || Other rail locomotives; locomotive tenders. ||   ||   ||   ||   ||   ||   ||   
   || 8602.10.00.00 || - Diesel-electric locomotives || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8602.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 86.03 ||   || Self-propelled railway or tramway coaches, vans and trucks, other than those of heading 86.04. ||   ||   ||   ||   ||   ||   ||   
   || 8603.10.00.00 || - Powered from an external source of electricity || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8603.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 86.04 || 8604.00.00.00 || Railway or tramway maintenance or service vehicles, whether or not self-propelled (for example, workshops, cranes, ballast tampers, trackliners, testing coaches and track inspection vehicles). || 5 || A || 5 || 0 || 0 || 0 || 0 
 86.05 || 8605.00.00.00 || Railway or tramway passenger coaches, not self-propelled; luggage vans, post office coaches and other special purpose railway or tramway coaches, not self-propelled (excluding those of heading 86.04). || 5 || A || 5 || 0 || 0 || 0 || 0 
 86.06 ||   || Railway or tramway goods vans and wagons, not self-propelled. ||   ||   ||   ||   ||   ||   ||   
   || 8606.10.00.00 || - Tank wagons and the like || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8606.30.00.00 || - Self-discharging vans and wagons, other than those of subheading 8606.10 || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 8606.91.00.00 || -- Covered and closed || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8606.92.00.00 || -- Open, with non-removable sides of a height exceeding 60 cm || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8606.99.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 86.07 ||   || Parts of railway or tramway locomotives or rolling stock. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Bogies, bissel-bogies, axles and wheels, and parts thereof: ||   ||   ||   ||   ||   ||   ||   
   || 8607.11.00.00 || -- Driving bogies and bissel-bogies || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8607.12.00.00 || -- Other bogies and bissel-bogies || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8607.19.00.00 || -- Other, including parts || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Brakes and parts thereof: ||   ||   ||   ||   ||   ||   ||   
   || 8607.21.00.00 || -- Air brakes and parts thereof || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8607.29.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8607.30.00.00 || - Hooks and other coupling devices, buffers, and parts thereof || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 8607.91.00.00 || -- Of locomotives || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8607.99.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 86.08 || 8608.00.00.00 || Railway or tramway track fixtures and fittings; mechanical (including electromechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing. || 5 || A || 5 || 0 || 0 || 0 || 0 
 86.09 || 8609.00.00.00 || Containers (including containers for the transport of fluids) specially designed and equipped for carriage by one or more modes of transport. || 5 || A || 5 || 0 || 0 || 0 || 0 
 87.01 ||   || Tractors (other than tractors of heading 87.09). ||   ||   ||   ||   ||   ||   ||   
   || 8701.10.00.00 || - Pedestrian-controlled tractors || 5 || C || 5 || 5 || 0 || 0 || 0 
   ||   || - Road tractors for semi-trailers: ||   ||   ||   ||   ||   ||   ||   
   || 8701.20.10.00 || -- New || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8701.20.20.00 || -- Used || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8701.30.00.00 || - Track-laying tractors || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   ||   || -- Agricultural tractors: ||   ||   ||   ||   ||   ||   ||   
   || 8701.90.11.00 || --- Presented completely knocked down (CKD) or unassembled for the assembly industry || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8701.90.19.00 || --- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8701.90.90.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 87.02 ||   || Motor vehicles for the transport of ten or more persons, including the driver. ||   ||   ||   ||   ||   ||   ||   
   ||   || - With compression-ignition internal combustion piston engine (diesel or semi-diesel): ||   ||   ||   ||   ||   ||   ||   
   ||   || -- New: ||   ||   ||   ||   ||   ||   ||   
   ||   || --- For 10 to 22 persons, including the driver: ||   ||   ||   ||   ||   ||   ||   
   || 8702.10.11.10 || ---- Presented completely knocked down (CKD) or unassembled for the assembly industry || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8702.10.11.90 || ---- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || --- For 23 to 30 persons, including the driver: ||   ||   ||   ||   ||   ||   ||   
   || 8702.10.12.10 || ---- Presented completely knocked down (CKD) or unassembled for the assembly industry || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8702.10.12.90 || ---- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || --- For more than 30 persons, including the driver: ||   ||   ||   ||   ||   ||   ||   
   || 8702.10.13.10 || ---- Presented completely knocked down (CKD) or unassembled for the assembly industry || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8702.10.13.90 || ---- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8702.10.20.00 || -- Used || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   ||   || -- New: ||   ||   ||   ||   ||   ||   ||   
   ||   || --- For 10 to 22 persons, including the driver: ||   ||   ||   ||   ||   ||   ||   
   || 8702.90.11.10 || ---- Presented completely knocked down (CKD) or unassembled for the assembly industry || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8702.90.11.90 || ---- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || --- For 23 to 30 persons, including the driver: ||   ||   ||   ||   ||   ||   ||   
   || 8702.90.12.10 || ---- Presented completely knocked down (CKD) or unassembled for the assembly industry || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8702.90.12.90 || ---- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || --- For more than 30 persons, including the driver: ||   ||   ||   ||   ||   ||   ||   
   || 8702.90.13.10 || ---- Presented completely knocked down (CKD) or unassembled for the assembly industry || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8702.90.13.90 || ---- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8702.90.20.00 || -- Used || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 87.03 ||   || Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 87.02), including station wagons and racing cars. ||   ||   ||   ||   ||   ||   ||   
   || 8703.10.00.00 || - Vehicles specially designed for travelling on snow; golf cars and similar vehicles || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Other vehicles, with spark-ignition internal combustion reciprocating piston engine: ||   ||   ||   ||   ||   ||   ||   
   ||   || -- Of a cylinder capacity not exceeding 1 000 cc: ||   ||   ||   ||   ||   ||   ||   
   ||   || --- New: ||   ||   ||   ||   ||   ||   ||   
   || 8703.21.11.00 || ---- Presented completely knocked down (CKD) or unassembled for the assembly industry || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8703.21.19.00 || ---- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 8703.21.20.00 || --- Used: || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || -- Of a cylinder capacity exceeding 1 000 cc but not exceeding 1 500 cc: ||   ||   ||   ||   ||   ||   ||   
   ||   || --- New: ||   ||   ||   ||   ||   ||   ||   
   || 8703.22.11.00 || ---- Presented completely knocked down (CKD) or unassembled for the assembly industry || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8703.22.19.00 || ---- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 8703.22.20.00 || --- Used: || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || -- Of a cylinder capacity exceeding 1 500 cc but not exceeding 3 000 cc: ||   ||   ||   ||   ||   ||   ||   
   ||   || --- New: ||   ||   ||   ||   ||   ||   ||   
   || 8703.23.11.00 || ---- Presented completely knocked down (CKD) or unassembled for the assembly industry || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8703.23.19.00 || ---- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 8703.23.20.00 || --- Used: || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || -- Of a cylinder capacity exceeding 3 000 cc: ||   ||   ||   ||   ||   ||   ||   
   ||   || --- New: ||   ||   ||   ||   ||   ||   ||   
   || 8703.24.11.00 || ---- Presented completely knocked down (CKD) or unassembled for the assembly industry || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8703.24.19.00 || ---- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 8703.24.20.00 || --- Used: || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Other vehicles. with compression-ignition internal combustion piston engine (diesel or semi-diesel): ||   ||   ||   ||   ||   ||   ||   
   ||   || -- Of a cylinder capacity not exceeding 1 500 cc: ||   ||   ||   ||   ||   ||   ||   
   ||   || --- New: ||   ||   ||   ||   ||   ||   ||   
   || 8703.31.11.00 || ---- Presented completely knocked down (CKD) or unassembled for the assembly industry || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8703.31.19.00 || ---- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 8703.31.20.00 || --- Used: || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || -- Of a cylinder capacity exceeding 1 500 cc but not exceeding 2 500 cc: ||   ||   ||   ||   ||   ||   ||   
   ||   || --- New: ||   ||   ||   ||   ||   ||   ||   
   || 8703.32.11.00 || ---- Presented completely knocked down (CKD) or unassembled for the assembly industry || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8703.32.19.00 || ---- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 8703.32.20.00 || --- Used: || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || -- Of a cylinder capacity exceeding 2 500 cc: ||   ||   ||   ||   ||   ||   ||   
   ||   || --- New: ||   ||   ||   ||   ||   ||   ||   
   || 8703.33.11.00 || ---- Presented completely knocked down (CKD) or unassembled for the assembly industry || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8703.33.19.00 || ---- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 8703.33.20.00 || --- Used: || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 8703.90.00.00 || - Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 87.04 ||   || Motor vehicles for the transport of goods. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Dumpers designed for off-highway use: ||   ||   ||   ||   ||   ||   ||   
   || 8704.10.10.00 || -- Presented completely knocked down (CKD) or unassembled for the assembly industry || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8704.10.90.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || - Other, with compression-ignition internal combustion piston engine (diesel or semi-diesel): ||   ||   ||   ||   ||   ||   ||   
   ||   || -- Gross vehicle weight (g.v.w.) not exceeding 5 tonnes: ||   ||   ||   ||   ||   ||   ||   
   ||   || --- New: ||   ||   ||   ||   ||   ||   ||   
   ||   || ---- Dumpers: ||   ||   ||   ||   ||   ||   ||   
   || 8704.21.11.10 || ----- Presented completely knocked down (CKD) or unassembled for the assembly industry || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8704.21.11.90 || ----- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || ---- Other: ||   ||   ||   ||   ||   ||   ||   
   || 8704.21.19.10 || ----- Presented completely knocked down (CKD) or unassembled for the assembly industry || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8704.21.19.90 || ----- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8704.21.20.00 || --- Used || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || -- Gross vehicle weight (g.v.w.) exceeding 5 tonnes but not exceeding 20 tonnes: ||   ||   ||   ||   ||   ||   ||   
   ||   || --- New: ||   ||   ||   ||   ||   ||   ||   
   ||   || ---- Dumpers: ||   ||   ||   ||   ||   ||   ||   
   || 8704.22.11.10 || ----- Presented completely knocked down (CKD) or unassembled for the assembly industry || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8704.22.11.90 || ----- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || ---- Other: ||   ||   ||   ||   ||   ||   ||   
   || 8704.22.19.10 || ----- Presented completely knocked down (CKD) or unassembled for the assembly industry || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8704.22.19.90 || ----- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8704.22.20.00 || --- Used || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || -- Gross vehicle weight (g.v.w.) exceeding 20 tonnes: ||   ||   ||   ||   ||   ||   ||   
   ||   || --- New: ||   ||   ||   ||   ||   ||   ||   
   ||   || ---- Dumpers: ||   ||   ||   ||   ||   ||   ||   
   || 8704.23.11.10 || ----- Presented completely knocked down (CKD) or unassembled for the assembly industry || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8704.23.11.90 || ----- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || ---- Other: ||   ||   ||   ||   ||   ||   ||   
   || 8704.23.19.10 || ----- Presented completely knocked down (CKD) or unassembled for the assembly industry || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8704.23.19.90 || ----- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8704.23.20.00 || --- Used || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Other, with spark-ignition internal combustion piston engine: ||   ||   ||   ||   ||   ||   ||   
   ||   || -- Gross vehicle weight (g.v.w.) not exceeding 5 tonnes: ||   ||   ||   ||   ||   ||   ||   
   ||   || --- New: ||   ||   ||   ||   ||   ||   ||   
   ||   || ---- Dumpers: ||   ||   ||   ||   ||   ||   ||   
   || 8704.31.11.10 || ----- Presented completely knocked down (CKD) or unassembled for the assembly industry || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8704.31.11.90 || ----- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || ---- Other: ||   ||   ||   ||   ||   ||   ||   
   || 8704.31.19.10 || ----- Presented completely knocked down (CKD) or unassembled for the assembly industry || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8704.31.19.90 || ----- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8704.31.20.00 || --- Used || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || -- Gross vehicle weight (g.v.w.) exceeding 5 tonnes: ||   ||   ||   ||   ||   ||   ||   
   ||   || --- New: ||   ||   ||   ||   ||   ||   ||   
   ||   || ---- Dumpers: ||   ||   ||   ||   ||   ||   ||   
   || 8704.32.11.10 || ----- Presented completely knocked down (CKD) or unassembled for the assembly industry || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8704.32.11.90 || ----- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || ---- Other: ||   ||   ||   ||   ||   ||   ||   
   || 8704.32.19.10 || ----- Presented completely knocked down (CKD) or unassembled for the assembly industry || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8704.32.19.90 || ----- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8704.32.20.00 || --- Used || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 8704.90.10.00 || -- Presented completely knocked down (CKD) or unassembled for the assembly industry || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8704.90.90.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
 87.05 ||   || Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixer lorries, road sweeper lorries, spraying lorries, mobile workshops, mobile radiological units). ||   ||   ||   ||   ||   ||   ||   
   || 8705.10.00.00 || - Crane lorries || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8705.20.00.00 || - Mobile drilling derricks || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8705.30.00.00 || - Firefighting vehicles || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8705.40.00.00 || - Concrete-mixer lorries || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8705.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 87.06 ||   || Chassis fitted with engines, for the motor vehicles of headings 87.01 to 87.05. ||   ||   ||   ||   ||   ||   ||   
   ||   || - For assembly plant: ||   ||   ||   ||   ||   ||   ||   
   || 8706.00.11.00 || -- Of vehicles under sub-heading 8701.20.10.00 || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8706.00.12.00 || -- Of vehicles under heading 87.02 || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8706.00.13.00 || -- Of vehicles under heading 87.03 || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8706.00.14.00 || -- Of vehicles under heading 87.04 || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8706.00.90.00 || - Other || 10 || B || 10 || 10 || 5 || 0 || 0 
 87.07 ||   || Bodies (including cabs), for the motor vehicles of headings 87.01 to 87.05. ||   ||   ||   ||   ||   ||   ||   
   ||   || - For the vehicles of heading 87.03: ||   ||   ||   ||   ||   ||   ||   
   || 8707.10.10.00 || -- For assembly plant || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8707.10.90.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   ||   || -- For assembly plant: ||   ||   ||   ||   ||   ||   ||   
   || 8707.90.11.00 || --- Of vehicles under sub-heading 8701.20.10.00 || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8707.90.12.00 || --- Of vehicles under heading 87.02 || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8707.90.13.00 || -- Of vehicles under heading 87.04 || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8707.90.90.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 87.08 ||   || Parts and accessories of the motor vehicles of headings 87.01 to 87.05. ||   ||   ||   ||   ||   ||   ||   
   || 8708.10.00.00 || - Bumpers and parts thereof || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || - Other parts and accessories of bodies (including cabs): ||   ||   ||   ||   ||   ||   ||   
   || 8708.21.00.00 || -- Safety seat belts || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8708.29.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8708.30.00.00 || - Brakes and servo-brakes; parts thereof || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8708.40.00.00 || - Gear boxes and parts thereof || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8708.50.00.00 || - Drive-axles with differential, whether or not provided with other transmission components, and non-driving axles; parts thereof || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8708.70.00.00 || - Road wheels and parts and accessories thereof || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8708.80.00.00 || - Suspension systems and parts thereof (including shock-absorbers) || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || - Other parts and accessories: ||   ||   ||   ||   ||   ||   ||   
   || 8708.91.00.00 || -- Radiators and parts thereof || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8708.92.00.00 || -- Silencers (mufflers) and exhaust pipes; parts thereof || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8708.93.00.00 || -- Clutches and parts thereof || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8708.94.00.00 || -- Steering wheels, steering columns and steering boxes; parts thereof || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8708.95.00.00 || -- Safety airbags with inflator system; parts thereof || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8708.99.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
 87.09 ||   || Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Vehicles: ||   ||   ||   ||   ||   ||   ||   
   || 8709.11.00.00 || -- Electrical || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8709.19.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8709.90.00.00 || - Parts || 5 || A || 5 || 0 || 0 || 0 || 0 
 87.10 || 8710.00.00.00 || Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles. || 20 || C || 20 || 20 || 10 || 5 || 0 
 87.11 ||   || Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars. ||   ||   ||   ||   ||   ||   ||   
   ||   || - With reciprocating internal combustion piston engine of a cylinder capacity not exceeding 50 cc: ||   ||   ||   ||   ||   ||   ||   
   || 8711.10.10.00 || -- Presented completely knocked down (CKD) or unassembled for the assembly industry || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8711.10.90.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - With reciprocating internal combustion piston engine of a cylinder capacity exceeding 50 cc but not exceeding 250 cc: ||   ||   ||   ||   ||   ||   ||   
   || 8711.20.10.00 || -- Presented completely knocked down (CKD) or unassembled for the assembly industry || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || -- Other: ||   ||   ||   ||   ||   ||   ||   
   || 8711.20.91.00 || ---  Of cylinder capacity exceeding 50 cc but not exceeding 80 cc || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 8711.20.99.00 || ---  Of cylinder capacity exceeding 80 cc but not exceeding 250 cc || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - With reciprocating internal combustion piston engine of a cylinder capacity exceeding 250 cc but not exceeding 500 cc: ||   ||   ||   ||   ||   ||   ||   
   || 8711.30.10.00 || -- Presented completely knocked down (CKD) or unassembled for the assembly industry || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8711.30.90.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - With reciprocating internal combustion piston engine of a cylinder capacity exceeding 500 cc but not exceeding 800 cc: ||   ||   ||   ||   ||   ||   ||   
   || 8711.40.10.00 || -- Presented completely knocked down (CKD) or unassembled for the assembly industry || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8711.40.90.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - With reciprocating internal combustion piston engine of a cylinder capacity exceeding 800 cc: ||   ||   ||   ||   ||   ||   ||   
   || 8711.50.10.00 || -- Presented completely knocked down (CKD) or unassembled for the assembly industry || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8711.50.90.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 8711.90.10.00 || -- Presented completely knocked down (CKD) or unassembled for the assembly industry || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8711.90.90.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
 87.12 ||   || Bicycles and other cycles (including delivery tricycles), not motorised. ||   ||   ||   ||   ||   ||   ||   
   || 8712.00.10.00 || - Presented completely knocked down (CKD) or unassembled for the assembly industry || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8712.00.90.00 || - Other || 20 || C || 20 || 20 || 10 || 5 || 0 
 87.13 ||   || Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled. ||   ||   ||   ||   ||   ||   ||   
   || 8713.10.00.00 || - Not mechanically propelled || 0 || A || 0 || 0 || 0 || 0 || 0 
   || 8713.90.00.00 || - Other || 0 || A || 0 || 0 || 0 || 0 || 0 
 87.14 ||   || Parts and accessories of vehicles of headings 87.11 to 87.13. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Of motorcycles (including mopeds): ||   ||   ||   ||   ||   ||   ||   
   || 8714.10.10.00 ||  -- For assembly industry || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8714.10.90.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8714.20.00.00 || - Of carriages for disabled persons || 0 || A || 0 || 0 || 0 || 0 || 0 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   ||   || -- Frames and forks, and parts thereof: ||   ||   ||   ||   ||   ||   ||   
   || 8714.91.10.00 ||  --- For assembly industry || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8714.91.90.00 || --- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || -- Wheel rims and spokes: ||   ||   ||   ||   ||   ||   ||   
   || 8714.92.10.00 ||  --- For assembly industry || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8714.92.90.00 || --- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || -- Hubs, other than coaster braking hubs and hub brakes, and free-wheel sprocket-wheels: ||   ||   ||   ||   ||   ||   ||   
   || 8714.93.10.00 ||  --- For assembly industry || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8714.93.90.00 || --- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || -- Brakes, including coaster braking hubs and hub brakes, and parts thereof: ||   ||   ||   ||   ||   ||   ||   
   || 8714.94.10.00 ||  --- For assembly industry || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8714.94.90.00 || --- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || -- Saddles: ||   ||   ||   ||   ||   ||   ||   
   || 8714.95.10.00 ||  --- For assembly industry || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8714.95.90.00 || --- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || -- Pedals and crank-gear, and parts thereof: ||   ||   ||   ||   ||   ||   ||   
   || 8714.96.10.00 ||  --- For assembly industry || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8714.96.90.00 || --- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || -- Other: ||   ||   ||   ||   ||   ||   ||   
   || 8714.99.10.00 ||  --- For assembly industry || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8714.99.90.00 || --- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
 87.15 || 8715.00.00.00 || Baby carriages and parts thereof. || 20 || C || 20 || 20 || 10 || 5 || 0 
 87.16 ||   || Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof. ||   ||   ||   ||   ||   ||   ||   
   || 8716.10.00.00 || - Trailers and semi-trailers of the caravan type, for housing or camping || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8716.20.00.00 || - Self-loading or self-unloading trailers and semi-trailers for agricultural purposes || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || - Other trailers and semi-trailers for the transport of goods: ||   ||   ||   ||   ||   ||   ||   
   || 8716.31.00.00 || -- Tanker trailers and tanker semi-trailers || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || -- Other: ||   ||   ||   ||   ||   ||   ||   
   || 8716.39.10.00 || --- For the haulage of timber || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || --- Other tipping trailers: ||   ||   ||   ||   ||   ||   ||   
   || 8716.39.21.00 || ---- With a carrying capacity of 6 cubic metres or less and a weight of 1 600 kg or more || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8716.39.22.00 || ---- With a carrying capacity of 6 cubic metres or less and a weight of less than 1 600 kg || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8716.39.23.00 || ---- With a carrying capacity of more than 6 cubic metres || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8716.39.90.00 || --- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8716.40.00.00 || - Other trailers and semi-trailers || 10 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Other vehicles: ||   ||   ||   ||   ||   ||   ||   
   || 8716.80.10.00 || -- Vehicles drawn by animals || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || -- Other hand-propelled vehicles: ||   ||   ||   ||   ||   ||   ||   
   || 8716.80.21.00 || --- Wheelbarrows || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 8716.80.29.00 || --- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 8716.80.90.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Parts: ||   ||   ||   ||   ||   ||   ||   
   || 8716.90.10.00 || - Of trailers and semi-trailers || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8716.90.20.00 || -- Of vehicles drawn by animals || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8716.90.90.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
 88.01 || 8801.00.00.00 || Balloons and dirigibles; gliders, hang gliders and other non-powered aircraft. || 5 || A || 5 || 0 || 0 || 0 || 0 
 88.02 ||   || Other aircraft (for example, helicopters, aeroplanes); spacecraft (including satellites) and suborbital and spacecraft launch vehicles. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Helicopters: ||   ||   ||   ||   ||   ||   ||   
   || 8802.11.00.00 || -- Of an unladen weight not exceeding 2 000 kg || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8802.12.00.00 || -- Of an unladen weight exceeding 2 000 kg || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8802.20.00.00 || - Aeroplanes and other aircraft, of an unladen weight not exceeding 2 000 kg || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8802.30.00.00 || - Aeroplanes and other aircraft, of an unladen weight exceeding 2 000 kg but not exceeding 15 000 kg || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8802.40.00.00 || - Aeroplanes and other aircraft, of an unladen weight exceeding 15 000 kg || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8802.60.00.00 || - Spacecraft (including satellites) and suborbital and spacecraft launch vehicles || 5 || A || 5 || 0 || 0 || 0 || 0 
 88.03 ||   || Parts of goods of heading 88.01 or 88.02. ||   ||   ||   ||   ||   ||   ||   
   || 8803.10.00.00 || - Propellers and rotors and parts thereof || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8803.20.00.00 || - Under-carriages and parts thereof || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8803.30.00.00 || - Other parts of aeroplanes or helicopters || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8803.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 88.04 || 8804.00.00.00 || Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto. || 5 || A || 5 || 0 || 0 || 0 || 0 
 88.05 ||   || Aircraft launching gear; deck-arrestor or similar gear; ground flying trainers; parts of the foregoing articles. ||   ||   ||   ||   ||   ||   ||   
   || 8805.10.00.00 || - Aircraft launching gear and parts thereof; deck-arrestor or similar gear and parts thereof || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Ground flying trainers and parts thereof: ||   ||   ||   ||   ||   ||   ||   
   || 8805.21.00.00 || -- Air combat simulators and parts thereof || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8805.29.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 89.01 ||   || Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry-boats of all kinds: ||   ||   ||   ||   ||   ||   ||   
   ||   || -- Mechanically propelled vessels for the transport of goods by inland navigation: ||   ||   ||   ||   ||   ||   ||   
   || 8901.10.11.00 || --- Of a gross tonnage of 500 tonnes or less || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8901.10.12.00 || --- Of a gross tonnage more than 500 tonnes || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8901.10.90.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8901.20.00.00 || - Tankers || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8901.30.00.00 || - Refrigerated vessels, other than those of subheading 8901.20 || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Other vessels for the transport of goods and other vessels for the transport of both persons and goods ||   ||   ||   ||   ||   ||   ||   
   ||   || -- Mechanically propelled vessels for the transport of goods by inland navigation: ||   ||   ||   ||   ||   ||   ||   
   || 8901.90.11.00 || --- Of a gross tonnage of 500 tonnes or less || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8901.90.12.00 || --- Of a gross tonnage more than 500 tonnes || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8901.90.90.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 89.02 ||   || Fishing vessels; factory ships and other vessels for processing or preserving fishery products. ||   ||   ||   ||   ||   ||   ||   
   || 8902.00.10.00 || --- Of a gross tonnage less than or equal to 10 tonnes || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8902.00.20.00 || --- Of a gross tonnage more than 10 tonnes and less than or equal to 40 tonnes || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || --- Of a gross tonnage more than 40 tonnes and less than or equal to 300 tonnes: ||   ||   ||   ||   ||   ||   ||   
   || 8902.00.31.00 || -- Equipped with a freezer or freezing unit for the preservation of their catch || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8902.00.39.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || --- Of a gross tonnage more than 300 tonnes: ||   ||   ||   ||   ||   ||   ||   
   || 8902.00.41.00 || -- Equipped with a freezer or freezing unit for the preservation of their catch || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8902.00.49.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 89.03 ||   || Yachts and other vessels for pleasure or sports; rowing boats and canoes. ||   ||   ||   ||   ||   ||   ||   
   || 8903.10.00.00 || - Inflatable || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 8903.91.00.00 || -- Sailboats, with or without auxiliary motor || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 8903.92.00.00 || -- Motor boats, other than outboard motor boats || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 8903.99.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
 89.04 || 8904.00.00.00 || Tugs and pusher craft. || 5 || A || 5 || 0 || 0 || 0 || 0 
 89.05 ||   || Light-vessels, fire-floats, dredgers, floating cranes, and other vessels the navigability of which is subsidiary to their main function; floating docks; floating or submersible drilling or production platforms. ||   ||   ||   ||   ||   ||   ||   
   || 8905.10.00.00 || - Dredgers || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8905.20.00.00 || - Floating or submersible drilling or production platforms || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8905.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 89.06 ||   || Other vessels, including warships and lifeboats other than rowing boats. ||   ||   ||   ||   ||   ||   ||   
   || 8906.10.00.00 || - Warships || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 8906.90.00.00 || - Other || 10 || B || 10 || 10 || 5 || 0 || 0 
 89.07 ||   || Other floating structures (for example, rafts, tanks, coffer-dams, landing stages, buoys and beacons). ||   ||   ||   ||   ||   ||   ||   
   || 8907.10.00.00 || - Inflatable rafts || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 8907.90.00.00 || - Other || 10 || B || 10 || 10 || 5 || 0 || 0 
 89.08 || 8908.00.00.00 || Vessels and other floating structures for breaking up. || 5 || A || 5 || 0 || 0 || 0 || 0 
 90.01 ||   || Optical fibres and optical fibre bundles; optical fibre cables other than those of heading 85.44; sheets and plates of polarising material; lenses (including contact lenses), prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically worked. ||   ||   ||   ||   ||   ||   ||   
   || 9001.10.00.00 || - Optical fibres, optical fibre bundles and cables || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 9001.20.00.00 || - Sheets and plates of polarising material || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 9001.30.00.00 || - Contact lenses || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Spectacle lenses of glass: ||   ||   ||   ||   ||   ||   ||   
   || 9001.40.10.00 || -- Ophthalmic lenses || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 9001.40.90.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || - Spectacle lenses of other materials: ||   ||   ||   ||   ||   ||   ||   
   || 9001.50.10.00 || -- Ophthalmic lenses || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 9001.50.90.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 9001.90.00.00 || - Other || 10 || B || 10 || 10 || 5 || 0 || 0 
 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. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Objective lenses: ||   ||   ||   ||   ||   ||   ||   
   || 9002.11.00.00 || -- For cameras, projectors or photographic enlargers or reducers || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 9002.19.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 9002.20.00.00 || - Filters || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 9002.90.00.00 || - Other || 20 || C || 20 || 20 || 10 || 5 || 0 
 90.03 ||   || Frames and mountings for spectacles, goggles or the like, and parts thereof. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Frames and mountings: ||   ||   ||   ||   ||   ||   ||   
   || 9003.11.00.00 || -- Of plastics || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 9003.19.00.00 || -- Of other materials || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 9003.90.00.00 || - Parts || 5 || A || 5 || 0 || 0 || 0 || 0 
 90.04 ||   || Spectacles, goggles and the like, corrective, protective or other. ||   ||   ||   ||   ||   ||   ||   
   || 9004.10.00.00 || - Sunglasses || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 9004.90.10.00 || -- For correcting vision || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 9004.90.90.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
 90.05 ||   || Binoculars, monoculars, other optical telescopes, and mountings therefor; other astronomical instruments and mountings therefor, but not including instruments for radio-astronomy. ||   ||   ||   ||   ||   ||   ||   
   || 9005.10.00.00 || - Binoculars || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 9005.80.00.00 || - Other instruments || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 9005.90.00.00 || - Parts and accessories (including mountings) || 10 || B || 10 || 10 || 5 || 0 || 0 
 90.06 ||   || Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than discharge lamps of heading 85.39. ||   ||   ||   ||   ||   ||   ||   
   || 9006.10.00.00 || - Cameras of a kind used for preparing printing plates or cylinders || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 9006.30.00.00 || - Cameras specially designed for underwater use, for aerial survey or for medical or surgical examination of internal organs; comparison cameras for forensic or criminological purposes || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 9006.40.00.00 || - Instant print cameras || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Other cameras: ||   ||   ||   ||   ||   ||   ||   
   || 9006.51.00.00 || -- With a through-the-lens viewfinder (single lens reflex (SLR)), for roll film of a width not exceeding 35 mm || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 9006.52.00.00 || -- Other, for roll film of a width less than 35 mm || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 9006.53.00.00 || -- Other, for roll film of a width of 35 mm || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 9006.59.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Photographic flashlight apparatus and flashbulbs: ||   ||   ||   ||   ||   ||   ||   
   || 9006.61.00.00 || -- Discharge lamp (‘electronic’) flashlight apparatus || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 9006.69.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Parts and accessories: ||   ||   ||   ||   ||   ||   ||   
   || 9006.91.00.00 || -- For cameras || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 9006.99.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
 90.07 ||   || Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus. ||   ||   ||   ||   ||   ||   ||   
   || 9007.10.00.00 || - Cameras || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 9007.20.00.00 || - Projectors || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Parts and accessories: ||   ||   ||   ||   ||   ||   ||   
   || 9007.91.00.00 || -- For cameras || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 9007.92.00.00 || -- For projectors || 10 || B || 10 || 10 || 5 || 0 || 0 
 90.08 ||   || Image projectors, other than cinematographic; photographic (other than cinematographic) enlargers and reducers. ||   ||   ||   ||   ||   ||   ||   
   || 9008.50.00.00 || - Projectors, enlargers and reducers || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 9008.90.00.00 || - Parts and accessories || 10 || B || 10 || 10 || 5 || 0 || 0 
 90.10 ||   || Apparatus and equipment for photographic (including cinematographic) laboratories, not specified or included elsewhere in this Chapter; negatoscopes; projection screens. ||   ||   ||   ||   ||   ||   ||   
   || 9010.10.00.00 || - Apparatus and equipment for automatically developing photographic (including cinematographic) film or paper in rolls or for automatically exposing developed film to rolls of photographic paper || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 9010.50.00.00 || - Other apparatus and equipment for photographic (including cinematographic) laboratories; negatoscopes || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 9010.60.00.00 || - Projection screens || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 9010.90.00.00 || - Parts and accessories || 10 || B || 10 || 10 || 5 || 0 || 0 
 90.11 ||   || Compound optical microscopes, including those for photomicrography, cinephotomicrography or microprojection. ||   ||   ||   ||   ||   ||   ||   
   || 9011.10.00.00 || - Stereoscopic microscopes || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 9011.20.00.00 || - Other microscopes, for photomicrography, cinephotomicrography or microprojection || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 9011.80.00.00 || - Other microscopes || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 9011.90.00.00 || - Parts and accessories || 5 || A || 5 || 0 || 0 || 0 || 0 
 90.12 ||   || Microscopes other than optical microscopes; diffraction apparatus. ||   ||   ||   ||   ||   ||   ||   
   || 9012.10.00.00 || - Microscopes other than optical microscopes; diffraction apparatus || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 9012.90.00.00 || - Parts and accessories || 5 || A || 5 || 0 || 0 || 0 || 0 
 90.13 ||   || Liquid crystal devices not constituting articles provided for more specifically in other headings; lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this Chapter. ||   ||   ||   ||   ||   ||   ||   
   || 9013.10.00.00 || - Telescopic sights for fitting to arms; periscopes; telescopes designed to form parts of machines, appliances, instruments or apparatus of this Chapter or Section XVI || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 9013.20.00.00 || - Lasers, other than laser diodes || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 9013.80.00.00 || - Other devices, appliances and instruments || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 9013.90.00.00 || - Parts and accessories || 5 || A || 5 || 0 || 0 || 0 || 0 
 90.14 ||   || Direction-finding compasses; other navigational instruments and appliances. ||   ||   ||   ||   ||   ||   ||   
   || 9014.10.00.00 || - Direction-finding compasses || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 9014.20.00.00 || - Instruments and appliances for aeronautical or space navigation (other than compasses) || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 9014.80.00.00 || - Other instruments and appliances || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 9014.90.00.00 || - Parts and accessories || 5 || A || 5 || 0 || 0 || 0 || 0 
 90.15 ||   || Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders. ||   ||   ||   ||   ||   ||   ||   
   || 9015.10.00.00 || - Rangefinders || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 9015.20.00.00 || - Theodolites and tachymeters (tacheometers) || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 9015.30.00.00 || - Levels || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 9015.40.00.00 || - Photogrammetrical, surveying instruments and appliances || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 9015.80.00.00 || - Other instruments and appliances || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 9015.90.00.00 || - Parts and accessories || 5 || A || 5 || 0 || 0 || 0 || 0 
 90.16 || 9016.00.00.00 || Balances of a sensitivity of 5 cg or better, with or without weights. || 5 || A || 5 || 0 || 0 || 0 || 0 
 90.17 ||   || Drawing, marking-out or mathematical calculating instruments (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators); instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in this Chapter. ||   ||   ||   ||   ||   ||   ||   
   || 9017.10.00.00 || - Drafting tables and machines, whether or not automatic || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 9017.20.00.00 || - Other drawing, marking-out or mathematical calculating instruments || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 9017.30.00.00 || - Micrometers, callipers and gauges || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 9017.80.00.00 || - Other instruments || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 9017.90.00.00 || - Parts and accessories || 5 || A || 5 || 0 || 0 || 0 || 0 
 90.18 ||   || Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Electro-diagnostic apparatus (including apparatus for functional exploratory examination or for checking physiological parameters): ||   ||   ||   ||   ||   ||   ||   
   || 9018.11.00.00 || -- Electrocardiographs || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 9018.12.00.00 || -- Ultrasonic scanning apparatus || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 9018.13.00.00 || -- Magnetic resonance imaging apparatus || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 9018.14.00.00 || -- Scintigraphic apparatus || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 9018.19.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 9018.20.00.00 || - Ultraviolet or infrared ray apparatus || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Syringes, needles, catheters, cannulae and the like: ||   ||   ||   ||   ||   ||   ||   
   || 9018.31.00.00 || -- Syringes, with or without needles || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 9018.32.00.00 || -- Tubular metal needles and needles for sutures || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 9018.39.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Other instruments and appliances, used in dental sciences: ||   ||   ||   ||   ||   ||   ||   
   || 9018.41.00.00 || -- Dental drill engines, whether or not combined on a single base with other dental equipment || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 9018.49.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 9018.50.00.00 || - Other ophthalmic instruments and appliances || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 9018.90.00.00 || - Other instruments and appliances || 5 || A || 5 || 0 || 0 || 0 || 0 
 90.19 ||   || Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus: ||   ||   ||   ||   ||   ||   ||   
   || 9019.10.10.00 || -- ‘Jacuzzi’ and similar hydromassage apparatus || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 9019.10.90.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 9019.20.00.00 || - Ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus || 5 || A || 5 || 0 || 0 || 0 || 0 
 90.20 || 9020.00.00.00 || Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters. || 5 || A || 5 || 0 || 0 || 0 || 0 
 90.21 ||   || Orthopaedic appliances, including crutches, surgical belts and trusses; splints and other fracture appliances; artificial parts of the body; hearing aids and other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability. ||   ||   ||   ||   ||   ||   ||   
   || 9021.10.00.00 || - Orthopaedic or fracture appliances || 0 || A || 0 || 0 || 0 || 0 || 0 
   ||   || - Artificial teeth and dental fittings: ||   ||   ||   ||   ||   ||   ||   
   || 9021.21.00.00 || -- Artificial teeth || 0 || A || 0 || 0 || 0 || 0 || 0 
   || 9021.29.00.00 || -- Other || 0 || A || 0 || 0 || 0 || 0 || 0 
   ||   || - Other artificial parts of the body: ||   ||   ||   ||   ||   ||   ||   
   || 9021.31.00.00 || -- Artificial joints || 0 || A || 0 || 0 || 0 || 0 || 0 
   || 9021.39.00.00 || -- Other || 0 || A || 0 || 0 || 0 || 0 || 0 
   || 9021.40.00.00 || - Hearing aids, excluding parts and accessories || 0 || A || 0 || 0 || 0 || 0 || 0 
   || 9021.50.00.00 || - Pacemakers for stimulating heart muscles, excluding parts and accessories || 0 || A || 0 || 0 || 0 || 0 || 0 
   || 9021.90.00.00 || - Other || 0 || A || 0 || 0 || 0 || 0 || 0 
 90.22 ||   || Apparatus based on the use of X-rays or of alpha, beta or gamma radiations, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, examination or treatment tables, chairs and the like. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Apparatus based on the use of X-rays, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus: ||   ||   ||   ||   ||   ||   ||   
   || 9022.12.00.00 || -- Computed tomography apparatus || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 9022.13.00.00 || -- Other, for dental uses || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 9022.14.00.00 || -- Other, for medical, surgical or veterinary uses || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 9022.19.00.00 || -- For other uses || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Apparatus based on the use of alpha, beta or gamma radiations, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus: ||   ||   ||   ||   ||   ||   ||   
   || 9022.21.00.00 || -- For medical, surgical, dental or veterinary uses || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 9022.29.00.00 || -- For other uses || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 9022.30.00.00 || - X-ray tubes || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 9022.90.00.00 || - Other, including parts and accessories || 5 || A || 5 || 0 || 0 || 0 || 0 
 90.23 || 9023.00.00.00 || Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses. || 5 || A || 5 || 0 || 0 || 0 || 0 
 90.24 ||   || Machines and appliances for testing the hardness, strength, compressibility, elasticity or other mechanical properties of materials (for example, metals, wood, textiles, paper, plastics). ||   ||   ||   ||   ||   ||   ||   
   || 9024.10.00.00 || - Machines and appliances for testing metals || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 9024.80.00.00 || - Other machines and appliances || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 9024.90.00.00 || - Parts and accessories || 5 || A || 5 || 0 || 0 || 0 || 0 
 90.25 ||   || Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Thermometers and pyrometers, not combined with other instruments: ||   ||   ||   ||   ||   ||   ||   
   || 9025.11.00.00 || -- Liquid-filled, for direct reading || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 9025.19.00.00 || -- Other || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 9025.80.00.00 || - Other instruments || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 9025.90.00.00 || - Parts and accessories || 5 || A || 5 || 0 || 0 || 0 || 0 
 90.26 ||   || Instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases (for example, flow meters, level gauges, manometers, heat meters), excluding instruments and apparatus of heading 90.14, 90.15, 90.28 or 90.32. ||   ||   ||   ||   ||   ||   ||   
   || 9026.10.00.00 || - For measuring or checking the flow or level of liquids || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 9026.20.00.00 || - For measuring or checking pressure || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 9026.80.00.00 || - Other instruments or apparatus || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 9026.90.00.00 || - Parts and accessories || 5 || A || 5 || 0 || 0 || 0 || 0 
 90.27 ||   || Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke-analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and apparatus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes. ||   ||   ||   ||   ||   ||   ||   
   || 9027.10.00.00 || - Gas or smoke analysis apparatus || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 9027.20.00.00 || - Chromatographs and electrophoresis instruments || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 9027.30.00.00 || - Spectrometers, spectrophotometers and spectrographs using optical radiations (UV, visible, IR) || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 9027.50.00.00 || - Other instruments and apparatus using optical radiations (UV, visible, IR) || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 9027.80.00.00 || - Other instruments and apparatus || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 9027.90.00.00 || - Microtomes; parts and accessories || 5 || A || 5 || 0 || 0 || 0 || 0 
 90.28 ||   || Gas, liquid or electricity supply or production meters, including calibrating meters therefor. ||   ||   ||   ||   ||   ||   ||   
   || 9028.10.00.00 || - Gas meters || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 9028.20.00.00 || - Liquid meters || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 9028.30.00.00 || - Electricity meters || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 9028.90.00.00 || - Parts and accessories || 5 || A || 5 || 0 || 0 || 0 || 0 
 90.29 ||   || Revolution counters, production counters, taximeters, milometers, pedometers and the like; speed indicators and tachometers, other than those of heading 90.14 or 90.15; stroboscopes. ||   ||   ||   ||   ||   ||   ||   
   || 9029.10.00.00 || - Revolution counters, production counters, taximeters, milometers, pedometers and the like || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 9029.20.00.00 || - Speed indicators and tachometers; stroboscopes || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 9029.90.00.00 || - Parts and accessories || 5 || A || 5 || 0 || 0 || 0 || 0 
 90.30 ||   || Oscilloscopes, spectrum analysers and other instruments and apparatus for measuring or checking electrical quantities, excluding meters of heading 9028; instruments and apparatus for measuring or detecting alpha, beta, gamma, X-ray, cosmic or other ionising radiations. ||   ||   ||   ||   ||   ||   ||   
   || 9030.10.00.00 || - Instruments and apparatus for measuring or detecting ionising radiations || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 9030.20.00.00 || - Oscilloscopes and oscillographs || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || - Other instruments and apparatus, for measuring or checking voltage, current, resistance or power: ||   ||   ||   ||   ||   ||   ||   
   || 9030.31.00.00 || -- Multimeters, without a recording device || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 9030.32.00.00 || -- Multimeters, with a recording device || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 9030.33.00.00 || -- Other, without a recording device || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 9030.39.00.00 || -- Other, with a recording device || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 9030.40.00.00 || - Other instruments and apparatus, specially designed for telecommunications (for example, cross-talk meters, gain-measuring instruments, distortion-factor meters, psophometers) || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || - Other instruments and apparatus: ||   ||   ||   ||   ||   ||   ||   
   || 9030.82.00.00 || -- For measuring or checking semiconductor wafers or devices || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 9030.84.00.00 || -- Other, with a recording device || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 9030.89.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 9030.90.00.00 || - Parts and accessories || 5 || A || 5 || 0 || 0 || 0 || 0 
 90.31 ||   || Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this Chapter; profile projectors. ||   ||   ||   ||   ||   ||   ||   
   || 9031.10.00.00 || - Machines for balancing mechanical parts || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 9031.20.00.00 || - Test benches || 5 || A || 5 || 0 || 0 || 0 || 0 
   ||   || - Other optical instruments and appliances: ||   ||   ||   ||   ||   ||   ||   
   || 9031.41.00.00 || -- For inspecting semiconductor wafers or devices or for inspecting photomasks or reticles used in manufacturing semiconductor devices || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 9031.49.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 9031.80.00.00 || - Other instruments, appliances and machines || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 9031.90.00.00 || - Parts and accessories || 5 || A || 5 || 0 || 0 || 0 || 0 
 90.32 ||   || Automatic regulating or controlling instruments and apparatus. ||   ||   ||   ||   ||   ||   ||   
   || 9032.10.00.00 || - Thermostats || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 9032.20.00.00 || - Manostats || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || - Other instruments and apparatus: ||   ||   ||   ||   ||   ||   ||   
   || 9032.81.00.00 || -- Hydraulic or pneumatic || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 9032.89.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 9032.90.00.00 || - Parts and accessories || 5 || A || 5 || 0 || 0 || 0 || 0 
 90.33 || 9033.00.00.00 || Parts and accessories (not specified or included elsewhere in this Chapter) for machines, appliances, instruments or apparatus of Chapter 90. || 5 || A || 5 || 0 || 0 || 0 || 0 
 91.01 ||   || Wristwatches, pocket-watches and other watches, including stopwatches, with case of precious metal or of metal clad with precious metal. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Wristwatches, electrically operated, whether or not incorporating a stopwatch facility: ||   ||   ||   ||   ||   ||   ||   
   || 9101.11.00.00 || -- With mechanical display only || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 9101.19.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Other wristwatches, whether or not incorporating a stopwatch facility: ||   ||   ||   ||   ||   ||   ||   
   || 9101.21.00.00 || -- With automatic winding || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 9101.29.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 9101.91.00.00 || -- Electrically operated || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 9101.99.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
 91.02 ||   || Wristwatches, pocket-watches and other watches, including stopwatches, other than those of heading 91.01. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Wristwatches, electrically operated, whether or not incorporating a stopwatch facility: ||   ||   ||   ||   ||   ||   ||   
   || 9102.11.00.00 || -- With mechanical display only || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 9102.12.00.00 || -- With opto-electronic display only || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 9102.19.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Other wristwatches, whether or not incorporating a stopwatch facility: ||   ||   ||   ||   ||   ||   ||   
   || 9102.21.00.00 || -- With automatic winding || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 9102.29.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 9102.91.00.00 || -- Electrically operated || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 9102.99.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
 91.03 ||   || Clocks with watch movements, excluding clocks of heading 91.04. ||   ||   ||   ||   ||   ||   ||   
   || 9103.10.00.00 || - Electrically operated || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 9103.90.00.00 || - Other || 20 || C || 20 || 20 || 10 || 5 || 0 
 91.04 || 9104.00.00.00 || Instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft or vessels. || 20 || C || 20 || 20 || 10 || 5 || 0 
 91.05 ||   || Other clocks. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Alarm clocks: ||   ||   ||   ||   ||   ||   ||   
   || 9105.11.00.00 || -- Electrically operated || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 9105.19.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Wall clocks: ||   ||   ||   ||   ||   ||   ||   
   || 9105.21.00.00 || -- Electrically operated || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 9105.29.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 9105.91.00.00 || -- Electrically operated || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 9105.99.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
 91.06 ||   || Time of day recording apparatus and apparatus for measuring, recording or otherwise indicating intervals of time, with clock or watch movement or with synchronous motor (for example, time-registers, time-recorders). ||   ||   ||   ||   ||   ||   ||   
   || 9106.10.00.00 || - Time-registers; time-recorders || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 9106.90.00.00 || - Other || 20 || C || 20 || 20 || 10 || 5 || 0 
 91.07 || 9107.00.00.00 || Time switches, with clock or watch movement or with synchronous motor. || 20 || C || 20 || 20 || 10 || 5 || 0 
 91.08 ||   || Watch movements, complete and assembled. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Electrically operated: ||   ||   ||   ||   ||   ||   ||   
   || 9108.11.00.00 || -- With mechanical display only or with a device to which a mechanical display can be incorporated || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 9108.12.00.00 || -- With opto-electronic display only || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 9108.19.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 9108.20.00.00 || - With automatic winding || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 9108.90.00.00 || - Other || 20 || C || 20 || 20 || 10 || 5 || 0 
ANNEX D
APPENDICES TO CHAPTER 3 CONCERNING TECHNICAL BARRIERS TO TRADE, AND
SANITARY AND PHYTOSANITARY MEASURES
Appendix I
List
of priority products from the West Africa Party for export to the European
Union
These products shall be identified by the
West Africa Party and notified to the Joint Implementation Committee of the EPA
at the latest three (3) months from the date of its establishment. 
Appendix II
List
of competent authorities
A. List of competent European Union
authorities
Responsibility for monitoring activities
shall be shared between the national services of the Member States and the
European Commission. The following provisions shall apply on this subject:
a)           as regards exports to the West
African region, the Member States shall be responsible for monitoring
production conditions and requirements, in particular the performance of the
compulsory inspections and the issuing of health (or animal welfare)
certificates confirming compliance with the agreed standards and requirements;
b)           as regards imports from the West
African region, the Member States shall be responsible for monitoring
compliance with the import conditions set by the European Union;
c)           the European Commission shall be
responsible for the general coordination, inspection and auditing of the
monitoring systems, and for taking the legislative initiatives required to
ensure the uniform application of standards and requirements on the European
internal market. 
These authorities shall be appointed by the
European Union Party and notified to the Joint Implementation Committee of the EPA
at the latest three (3) months from the date of its establishment. 
B. List of competent authorities of the
West African region
These authorities shall be appointed by the
West Africa Party and notified to the Joint Implementation Committee of the EPA
at the latest three (3) months from the date of its establishment. 
ANNEX E
PROTOCOL ON MUTUAL ADMINISTRATIVE
ASSISTANCE IN CUSTOMS MATTERS
Article 1
Definitions
For the
purposes of this Protocol: 
a)           ‘customs legislation’ means any
legal or regulatory provisions applicable in the territories of the Parties,
governing the import, export and transit of goods and their placing under any
other customs regime or procedure, including measures of prohibition,
restriction and control;
b)           ‘applicant authority’ means a
competent administrative authority which has been designated by the Parties for
this purpose and which makes a request for assistance on the basis of this
Protocol;
c)           ‘requested authority’ means a
competent administrative authority which has been designated by the Parties for
this purpose and which receives a request for assistance on the basis of this
Protocol;
d)           ‘personal data’ means all
information relating to an identified or identifiable individual;
e)           ‘operation in breach of customs
legislation’ means any violation or attempted violation of customs legislation;
f)            ‘information’ means any data,
whether or not processed or analysed, and documents, reports and other
communications in any format, including electronic, or certified or
authenticated copies thereof.
Article 2
Scope
1.           The Parties shall assist
each other, in the areas within their competence, in the manner and under the
conditions laid down in this Protocol, to ensure the correct application of the
customs legislation, in particular by preventing, investigating and combating
operations in breach of that legislation.
2.           Assistance in customs
matters, as provided for in this Protocol, shall apply to any administrative
authority of the Parties which is competent for the application of this
Protocol. It shall not prejudice the rules governing mutual assistance in
criminal matters. Nor shall it cover information obtained under powers
exercised at the request of a judicial authority, except where communication of
such information is authorised by that authority.
3.         Assistance to recover duties, taxes or fines is not covered by this
Protocol.
Article 3
Assistance on request
1.           At the request of the
applicant authority, the requested authority shall provide it with all relevant
information which may enable it to ensure that customs legislation, including
provisions on customs value and origin of goods, is correctly applied. This
will also include information regarding activities noted or planned which are,
or could be, operations in breach of customs legislation.
2.         At the request of the applicant authority, the requested authority
shall inform it:
a)      whether goods exported from the
territory of one of the Parties have been properly imported into the territory
of the other Party, specifying, where appropriate, the customs procedure
applied to the goods;
b)      whether goods imported into the
territory of one of the Parties have been properly exported from the territory
of the other Party, specifying, where appropriate, the customs procedure
applied to the goods;
c)      whether the official documents
presented in support of a declaration of goods on the customs territory of the
applicant authority are authentic.
3.           At the request of the
applicant authority, the requested authority shall, within the framework of its
legal or regulatory provisions, take the necessary steps to ensure special
surveillance of:
a)      natural or legal persons in respect of
whom there are reasonable grounds for believing that they are or have been
involved in operations in breach of customs legislation;
b)      places where stocks of goods have been
or may be assembled in such a way that there are reasonable grounds for
believing that these goods are intended to be used in operations in breach of
customs legislation;
c)      goods that are or may be transported
in such a way that there are reasonable grounds for believing that they are
intended to be used in operations in breach of customs legislation; and
d)      means of transport that are or may be
used in such a way that there are reasonable grounds for believing that they
are intended to be used in operations in breach of customs legislation.
Article 4
Spontaneous assistance
The Parties shall assist each other, at
their own initiative and in accordance with their legal or regulatory
provisions, if they consider that to be necessary for the correct application
of customs legislation, particularly by providing information obtained
pertaining to:
a)           operations which are or appear to
be in breach of customs legislation and which may be of interest to the other
Party;
b)           new means or methods employed in
carrying out operations in breach of customs legislation;
c)           goods known to be subject to
operations in breach of customs legislation;
d)           natural or legal persons in
respect of whom there are reasonable grounds for believing that they are or
have been involved in operations in breach of customs legislation, and
e)           means of transport in respect of
which there are reasonable grounds for believing that they have been, are, or
may be used in operations in breach of customs legislation.
Article 5
Delivery and notification
1.           At
the request of the applicant authority, the requested
authority shall, in accordance with legal or regulatory provisions applicable
to the latter, take all necessary measures in order:
a)      to deliver any documents, or
b)      to notify any decisions,
emanating from the applicant authority and
falling within the scope of this Protocol, to an addressee residing or
established in the territory of the requested authority.
2.           Requests for delivery of
documents or notification of decisions shall be made in writing in an official
language of the requested authority or in a language acceptable to that
authority. In such a case Article 6(3) is applicable.
Article 6
Form and substance of requests for assistance
1.           Requests pursuant to this
Protocol shall be made in writing. They shall be accompanied by the documents
necessary to enable compliance with the request. When required because of the
urgency of the situation, oral requests may be accepted, but must be confirmed
in writing immediately.
2.           Requests
pursuant to paragraph 1 shall include the following information:
a)      the applicant authority;
b)      the measure requested;
c)      the object of and the reason for the
request;
d)      the legal or regulatory provisions and
other legal elements involved;
e)      indications as exact and comprehensive
as possible on the natural or legal persons who are the target of the
investigations; and 
f)       a summary of the relevant facts and
of the enquiries already carried out.
3.           Requests
shall be submitted in English, French, Portuguese or any other language
acceptable to the requested authority. Any accompanying documents shall be
translated, if necessary, into a mutually acceptable language.
4.           If a request does not meet
the formal requirements set out above, its correction or completion may be
requested; in the meantime precautionary measures may be ordered.
Article 7
Execution of requests
1.           In order to comply with a
request for assistance, the requested authority shall proceed, within the
limits of its competence and available resources, as though it were acting on
its own account or at the request of other authorities of that same Party, by
supplying information already possessed, by carrying out appropriate enquiries
or by arranging for them to be carried out. This provision shall also apply to
any other authority to which the request has been addressed by the requested
authority when the latter cannot act on its own.
2.           Requests for assistance
shall be executed in accordance with the legal or regulatory provisions of the
requested Party.
3.           Duly authorised officials
of a Party may, with the agreement of the requested Party involved and subject
to the conditions laid down by the latter, be present to obtain, in the offices
of the requested authority or any other authority concerned in accordance with
paragraph 1, information relating to activities that are or may be operations
in breach of customs legislation which the applicant authority needs for the
purposes of this Protocol.
4.           Duly authorised officials
of the applicant Party involved may, with the agreement of the requested Party
involved and subject to the conditions laid down by the latter, be present at
enquiries carried out in the latter's territory.
Article 8
Form in which information is to be communicated
1.           The requested authority
shall communicate the results of enquiries to the applicant authority in
writing together with relevant documents, certified copies or other items.
2.           This information may be in
computerised form.
3.           Original documents shall
be transmitted only upon request in cases where certified copies would be
insufficient. These originals shall be returned at the earliest opportunity or
at the request of the competent authority which has provided them.
Article 9
Exceptions to the obligation to provide assistance
1.           Assistance may be refused
or may be subject to the satisfaction of certain conditions or requirements, in
cases where the West Africa Party or the European Union Party is of the opinion
that assistance under this Protocol would:
a)      be likely to prejudice the sovereignty
of the West African State or of the Member State of the European Union which
has been requested to provide assistance under this Protocol; or
b)      be likely to prejudice public policy,
security or other essential interests, in particular in the cases referred to
under Article 10(2); or
c)      be likely to violate an industrial,
commercial or professional secret.
2.           Assistance may be
postponed by the requested authority on the ground that it would interfere with
an ongoing investigation, prosecution or proceeding. In such a case, the
requested authority shall consult with the applicant authority to determine if
assistance can be given subject to such terms or conditions as the requested
authority may require.
3.           Where the applicant
authority seeks assistance which it would itself be unable to provide if so
requested, it shall draw attention to that fact in its request. It shall then
be for the requested authority to decide how to respond to such a request.
4.           If the requested authority
considers that the effort required to fulfil a request is clearly
disproportionate to the perceived benefit to the applicant authority, it may
decline to provide the requested assistance.
5.           For the cases referred to
in paragraphs 1, 2, and 4 the decision of the requested authority and the
reasons therefor must be communicated to the applicant authority without delay.
Article 10
Information exchange and confidentiality
1.           Any information
communicated in whatsoever form pursuant to this Protocol shall be of a
confidential or restricted nature, depending on the rules applicable in each of
the Parties. It shall be covered by the obligation of official secrecy and
shall enjoy the protection extended to similar information under the relevant
legal provisions of the Party that received it.
2.           Personal data may be
exchanged only if the receiving Party undertakes to protect the data in a way
at least equivalent to that applicable to the particular case in the Party
supplying the data. 
3.           The use, in judicial or
administrative proceedings instituted in respect of operations in breach of
customs legislation, of information obtained under this Protocol, is considered
to be for the purposes of this Protocol. Therefore, the Parties may, in their
records of evidence, reports and testimonies and in proceedings and charges
brought before the courts, use as evidence information obtained and documents
consulted in accordance with the provisions of this Protocol. The competent
authority which supplied that information or gave access to those documents
shall be notified of such use.
4.           Information obtained shall
be used solely for the purposes of this Protocol. Where one of the Parties
wishes to use such information for other purposes, it shall obtain the prior
written consent of the authority which provided the information. Such use shall
then be subject to any restrictions laid down by that authority.
5.           On request, the applicant
authority receiving personal data shall inform the requested authority which
supplied the data of the use made of it and the results achieved.
6.           Personal data supplied
under this Protocol shall be kept only for the time necessary to achieve the
purpose for which it was supplied.
7.           The requested authority
supplying personal data shall, to the extent possible, ensure that this data
has been collected fairly and lawfully and that it is accurate and up to date
and not excessive in relation to the purposes for which it is supplied.
Article 11
Experts and witnesses
An official of
a requested authority may be authorised to appear, within the limitations of
the authorisation granted, as an expert or witness in judicial or
administrative proceedings regarding the matters covered by this Protocol, and
produce such objects, documents or certified copies thereof as may be needed
for the proceedings. The request for appearance must indicate specifically
before which judicial or administrative authority the official will have to
appear, on what matters and by virtue of what title or qualification the
official will be questioned.
Article 12
Assistance expenses
1.           The Parties shall waive
all claims on each other for the reimbursement of expenses incurred in the
application of this Protocol, except, as appropriate, for expenses to experts
and witnesses, and those to interpreters and translators who are not public
service employees. 
2.           Without prejudice to the
provisions of paragraph 1 and Article 7(1), if the execution of a request
requires justified expenses of an extraordinary nature, the Parties shall
consult each other to determine the terms and conditions under which the
request will be executed, including the manner in which the costs shall be
borne.  
Article 13
Implementation
1.           The implementation of this
Protocol shall be entrusted on the one hand to the customs authorities of the
West African States and on the other hand to the competent services of the
European Commission and, if necessary, the customs authorities of the Member
States of the European Union. They shall decide on all practical measures and
arrangements necessary for its application, taking into consideration the rules
in force in particular in the field of data protection. They may recommend to
the competent bodies amendments which they consider should be made to this
Protocol.
2.           The Parties shall consult
each other and subsequently keep each other informed of the detailed rules of
implementation which are adopted in accordance with the provisions of this
Protocol.
Article 14
Other agreements
1.           Taking into account the respective
competences of the European Union and its Member States, on the one hand, and
of ECOWAS, the UEMOA and the West African States, on the other hand, the
provisions of this Protocol shall:
a)      not affect the obligations of the
Parties under any other international agreement or convention;
b)      be deemed complementary to agreements
on mutual assistance which have been or may be concluded between individual Member States of the European Union and the West African States, and shall 
c)      not affect the European Union’s
provisions governing the communication between the competent services of the
European Commission and the customs authorities of the Member States of any
information obtained under this Protocol which could be of interest to the
European Union; 
d)      not affect the relevant provisions of
the West Africa Party governing the communication between the competent
services of the ECOWAS Commission or the UEMOA and the customs authorities of
their Member States of any information obtained under this Protocol which could
be of interest to the West Africa Party.
2.           Notwithstanding the
provisions of paragraph 1, the provisions of this Protocol shall take
precedence over the provisions of any bilateral agreement on mutual assistance
which has been or may be concluded between individual Member States of the European Union and a West African State insofar as the provisions of the latter
are incompatible with those of this Protocol.
Article 15
Application
In respect of
questions relating to the application of this Protocol and any of its
provisions the Parties shall consult each other to resolve the matter in the
framework of the Special Committee on Customs and Trade Facilitation set up
under Article 45 of Chapter 5 of this Agreement.
ANNEX F
PROTOCOL ON THE EPA DEVELOPMENT PROGRAMME (PAPED)
PREAMBLE
THE PARTIES TO THE ECONOMIC PARTNERSHIP AGREEMENT BETWEEN THE WEST AFRICAN STATES, ECOWAS AND THE UEMOA, OF THE ONE PART, AND THE EUROPEAN UNION AND ITS MEMBER STATES, OF THE OTHER PART
BEARING IN MIND the objectives set out in
the EPA;
CONVINCED of the need to make the EPA
Development Programme (PAPED) one of the main instruments for ensuring the
development dimension of the EPA between West Africa and the European Union;
Taking
note of the conclusions of the Council of the European
Union of 10 May 2010 and 17 March 2014, which welcomed PAPED and
acknowledged the importance of mechanisms to help the West African region to
address adaptation and adjustment needs in the economic, social and taxation
fields, and estimates of the indicative funds available at those dates for
activities connected to PAPED under all its financial instruments; 
WISHING to specify the arrangements for
implementing and supporting PAPED by way of agreement, by means of an annex
forming an integral part of the EPA and in accordance with its principles;
HAVE AGREED AS
FOLLOWS:
CHAPTER
I - OBJECTIVES AND PRINCIPLES
Article 1
Objectives
1.           The objective of this
Protocol is to specify the implementation arrangements for the EPA Development
Programme (PAPED) on the basis of the provisions of part III of the Agreement.
This implementation shall be carried out in a spirit of partnership, in the
context of support for the West African region's efforts to meet the objectives
defined in the Economic Partnership Agreement and the Cotonou Agreement. 
2.           In accordance with the
provisions of Article 57 of the Agreement, the implementation of PAPED
shall promote:
a)      diversification and growth of
production capacities;
b)      development of intra-regional trade
and facilitation of access to international markets;
c)      improvement and reinforcement of
regional and national trade-related infrastructure; 
d)      implementation of the necessary
adjustments and consideration of other trade-related needs;
e)      implementation and
monitoring/evaluation of the EPA by the West African region.
Article 2
Principles
1.           The Parties undertake to
apply this Protocol while taking into account internationally-agreed
commitments on the effectiveness of development aid, and the development
objectives, strategies and priorities of the West African region at both
national and regional level. In particular, the vulnerability of landlocked and
island countries and the specific needs of post-conflict countries shall be
taken into account.
2.           In the context of pursuit
of the objectives of the EPA and the application of this Protocol, the Parties
shall affirm and adhere to the following principles:
a)      alignment between stated needs and
funding; 
b)      aid ownership and predictability in
the sense of the Paris Declaration on Aid Effectiveness and the Accra Agenda
for Action;
c)      sustainability of resources within the
meaning of Article 2(3) of the Agreement;
d)      effectiveness, consistency and
coordination of actions;
e)      subsidiarity between regional and
national level;
f)       multi-annual
programming of activities covered by PAPED.
CHAPTER
II - ARRANGEMENTS FOR THE IMPLEMENTATION OF PAPED
Article 3 
Programming
1.           PAPED shall be implemented
on the indicative basis of a matrix of activities broken down into operational
plans specifying the priority activities of the West African region at national
and regional level, their estimated costs and their schedule for
implementation. The operational plans shall be established through a
participatory process and in consultation with the technical and financial
partners for each implementation period, on the basis of the PAPED framework
document.
2.           In application of Article 54
of the Agreement, the programming of European Union assistance shall be carried
out for the European Development Fund (EDF) in accordance with the provisions
of the Cotonou Agreement and national and regional indicative programmes. The
programming of assistance provided by the European Union Member States shall be
carried out in accordance with the provisions of their respective bilateral
cooperation instruments. For other instruments, programming shall be carried
out in accordance with their respective legal bases.
3.           The operational plans
shall be sufficiently flexible to ensure that the activities are kept
constantly in line with PAPED objectives and to take account of any changes
occurring in the circumstances of States and regional organisations. To that
end, the two Parties shall, inter alia, carry out a periodic review of these
plans.
4.           The Parties shall agree to
seek synergies and complementarities between PAPED activities and other
programmes to support trade during the drafting, implementation, monitoring and
evaluation phases, including in the implementation of the working arrangement.
5.           In the context of the
procedures referred to in Article 54 of the Agreement, the Parties shall
agree on the indicative funding plans relating to the operational plans
following a dialogue involving the other technical and financial partners, the
conclusions of which shall be jointly agreed and signed by the West Africa and
the European Union Parties. 
6.           The
 West Africa Party shall undertake to ensure consistency between the
implementation of PAPED of the one part, and its economic and sectoral
development policies and strategies and budget planning instruments of the
other part. 
CHAPTER
III - FUNDING ARRANGEMENTS
Article 4
Sources of funding
1.           The
arrangements for funding from the European Union and its Member States are described in Article 54 of the Agreement.
2.           The
West Africa Party shall contribute, including financially, to the
implementation of PAPED.
3.           In
the context of the cooperation referred to in Article 54(4) of the
Agreement, the European Union and its Member States shall provide support in
seeking the necessary additional funding, in particular by facilitating the
involvement of other donors.
Article 5
Amount of funding
1.           In
the framework of Articles 3 and 4 of this Protocol and part III of the
Agreement, the Parties shall undertake to mobilise resources to fund
multi-annual operational plans.
2.           The
indicative amount of funding to be provided by the European Union Party for
each multi-annual plan shall be notified to the West Africa Party at the
beginning of the period, subject to the duration of the programming cycles of
the cooperation instruments employed to that effect, in accordance with Article 3(5)
of this Protocol. 
3.           Before
the end of each period of implementation of the operational plans, the Parties
shall evaluate the state of implementation of the programmes, the extent to
which the commitments have been achieved, and the level of disbursements. This
joint evaluation shall serve as the basis for the operational plans for the
next period.
4.           The
Joint Council of the West Africa-European Union EPA shall consider any matter
relating to developmental aspects of the Agreement and make appropriate
recommendations for its effective implementation.
Article 6
Eligibility for funding
The bodies and organisations eligible for
funding set up under PAPED, subject to the provisions of the specific
cooperation instruments mobilised to that effect, shall include, but shall not
be limited to, the following, namely:
a)           West African States and their subdivisions;
b)           Regional integration
organisations (ECOWAS, UEMOA) and their specialised structures;
c)           Other inter-governmental
organisations to which one or more West African States belong, including
organisations containing West African non-member states, which have been
approved by the West African States or by both regional organisations;
d)           Joint bodies set up by the West
African States and the European Union to achieve certain specific objectives;
e)           National and/or regional public
or semi-public agencies, financial institutions and development banks of the
West African States; Companies, firms and other private sector bodies of the
West African States or West African region;
f)            West African financial
intermediaries which grant, promote and finance private investment in the West
African States;
g)           Non-state actors of the West
African States.
Article 7
EPA
regional fund
1.           In
accordance with the provisions of Article 61 of the Agreement, the West
Africa Party, in consultation with the technical and financial partners, shall
establish an EPA regional fund in order to mobilise, channel and coordinate the
resources of the European Union, West Africa and other donors in connection
with PAPED. The EPA regional fund's areas of intervention are those covered by
PAPED. 
2.           Notwithstanding
the provisions of paragraph 1 of this Article, the Parties may agree on any
other mechanism or arrangement to finance PAPED. Where appropriate, the Parties
shall establish procedures in line with the Paris Declaration on Aid
Effectiveness in order to ensure the simplified, effective and timely
implementation of assistance.
CHAPTER IV 
WORKING ARRANGEMENT
Article 8
Working arrangement
1.           Taking
account of its commitments on aid effectiveness, and in the context of its
support for PAPED, the European Union Party shall put in place its own working
arrangement, consistent with the institutional set-up of the EPA, aimed at
ensuring, inter alia, the following functions:
a)      coordination of European support, in
accordance with the European Union Code of Conduct on Division of Labour in
Development Policy;
b)      monitoring of the assistance provided;
c)      dialogue with stakeholders on the
implementation of PAPED and the relevant economic and sectoral development
policies and strategies;
d)      mobilisation of resources, in accordance
with Article 54 of the Agreement; 
e)      balance and alignment of needs,
support and funding sources.
2.           The
West Africa Party shall put in place its own working arrangement, consistent
with the institutional set-up of the EPA, aimed at ensuring that PAPED
activities are implemented in synergy with the regional integration agenda, in
particular the implementation of regional policies by the States and the
application of the regional regulatory framework and its monitoring.
CHAPTER V - FINAL PROVISIONS
Article 9
Evaluation
1.           The
Parties shall ensure that PAPED is evaluated at agreed intervals. The strategic
framework of PAPED, its matrix of activities and its operational plans are the
basic elements for this evaluation.
2.           In
the framework of the Competitiveness Observatory provided for in Article 61
of the Agreement, the Parties shall jointly define the output and result
indicators, in particular regarding the effects and impact of the EPA and PAPED
in the West African region on, inter alia, competitiveness and
diversification of production, investments, regional trade, trade with the
European Union and the rest of the world, particularly exports of processed
products and services from the West Africa Party, employment and, more
generally, the economic and social development of the West African States.
3.           Under
the provisions of part III of the Agreement, the Parties shall use the jointly
defined indicators to seek synergy between the pace of implementation of the
commitments made by the West Africa Party on the one hand, and the progress in
implementing PAPED activities and programmes on the other.
Article 10
Review of the Protocol
Amendments and
revisions to this Protocol shall be subject to the same rules and procedures as
those provided for in Article 111 of the Agreement.
ANNEX
to the
Proposal for a Council Decision
on the signing and provisional
application of the Economic Partnership Agreement (EPA) between the West
African States, ECOWAS and the UEMOA, of the one part, and the European Union
and its Member States, of the other part
JOINT
DECLARATION REGARDING COUNTRIES WHICH HAVE ESTABLISHED A CUSTOMS UNION WITH THE
EUROPEAN UNION
The European Union Party underlines the
obligation for countries which have established a customs union with the
European Union to align their trade regime with that of the European Union and,
for some of them, to conclude preferential agreements with the countries that
have preferential agreements with the European Union. 
In this context, the European Union calls
upon the West Africa Party to enter negotiations as soon as possible with the
countries which:
a)           have established a customs union
with the European Union and
b)           whose products are not covered by
the tariff conditions provided for by this Agreement,
with the aim of concluding a bilateral
agreement establishing a free-trade area. 
The West Africa Party takes note and
informs the European Union Party that it will do everything to ensure that the
European Union's request regarding the negotiation of free-trade agreements
with the countries concerned will be appropriately examined.
ANNEX C
(Part 10)
 Heading HS2012 || Tariff and Statistical Nomenclature || Commodity description || Base rate || Groups || T || 01/01/T+5 || 01/01/T+10 || 01/01/T+15 || 01/01/T+20 
 91.09 ||   || Clock movements, complete and assembled. ||   ||   ||   ||   ||   ||   ||   
   || 9109.10.00.00 || - Electrically operated || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 9109.90.00.00 || - Other || 20 || C || 20 || 20 || 10 || 5 || 0 
 91.10 ||   || Complete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Of watches: ||   ||   ||   ||   ||   ||   ||   
   || 9110.11.00.00 || -- Complete movements, unassembled or partly assembled (movement sets) || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 9110.12.00.00 || -- Incomplete movements, assembled || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 9110.19.00.00 || -- Rough movements || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 9110.90.00.00 || - Other || 20 || C || 20 || 20 || 10 || 5 || 0 
 91.11 ||   || Watch cases and parts thereof. ||   ||   ||   ||   ||   ||   ||   
   || 9111.10.00.00 || - Cases of precious metal or of metal clad with precious metal || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 9111.20.00.00 || - Cases of base metal, whether or not gold- or silver-plated || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 9111.80.00.00 || - Other cases || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 9111.90.00.00 || - Parts || 10 || B || 10 || 10 || 5 || 0 || 0 
 91.12 ||   || Clock cases and cases of a similar type for other goods of this chapter, and parts thereof. ||   ||   ||   ||   ||   ||   ||   
   || 9112.20.00.00 || - Cases || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 9112.90.00.00 || - Parts || 10 || B || 10 || 10 || 5 || 0 || 0 
 91.13 ||   || Watch straps, watch bands and watch bracelets, and parts thereof. ||   ||   ||   ||   ||   ||   ||   
   || 9113.10.00.00 || - Of precious metal or of metal clad with precious metal || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 9113.20.00.00 || - Of base metal, whether or not gold- or silver-plated || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 9113.90.00.00 || - Other || 20 || C || 20 || 20 || 10 || 5 || 0 
 91.14 ||   || Other clock or watch parts. ||   ||   ||   ||   ||   ||   ||   
   || 9114.10.00.00 || - Springs, including hairsprings || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 9114.30.00.00 || - Dials || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 9114.40.00.00 || - Plates and bridges || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 9114.90.00.00 || - Other || 20 || C || 20 || 20 || 10 || 5 || 0 
 92.01 ||   || Pianos, including automatic pianos; harpsichords and other keyboard stringed instruments. ||   ||   ||   ||   ||   ||   ||   
   || 9201.10.00.00 || - Upright pianos || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 9201.20.00.00 || - Grand pianos || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 9201.90.00.00 || - Other || 10 || B || 10 || 10 || 5 || 0 || 0 
 92.02 ||   || Other string musical instruments (for example, guitars, violins, harps). ||   ||   ||   ||   ||   ||   ||   
   || 9202.10.00.00 || - Played with a bow || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 9202.90.00.00 || - Other || 10 || B || 10 || 10 || 5 || 0 || 0 
 92.05 ||   || Wind musical instruments (for example, keyboard pipe organs, accordions, clarinets, trumpets, bagpipes), other than fairground organs and mechanical street organs. ||   ||   ||   ||   ||   ||   ||   
   || 9205.10.00.00 || - Brass-wind instruments || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 9205.90.00.00 || - Other || 10 || B || 10 || 10 || 5 || 0 || 0 
 92.06 || 9206.00.00.00 || Percussion musical instruments (for example, drums, xylophones, cymbals, castanets, maracas). || 10 || B || 10 || 10 || 5 || 0 || 0 
 92.07 ||   || Musical instruments, the sound of which is produced, or must be amplified, electrically (for example, organs, guitars, accordions). ||   ||   ||   ||   ||   ||   ||   
   || 9207.10.00.00 || - Keyboard instruments, other than accordions || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 9207.90.00.00 || - Other || 10 || B || 10 || 10 || 5 || 0 || 0 
 92.08 ||   || Musical boxes, fairground organs, mechanical street organs, mechanical singing birds, musical saws and other musical instruments not falling within any other heading of this Chapter; decoy calls of all kinds; whistles, call horns and other mouth-blown sound signalling instruments. ||   ||   ||   ||   ||   ||   ||   
   || 9208.10.00.00 || - Musical boxes || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 9208.90.00.00 || - Other || 10 || B || 10 || 10 || 5 || 0 || 0 
 92.09 ||   || Parts (for example, mechanisms for musical boxes) and accessories (for example, cards, discs and rolls for mechanical instruments) of musical instruments; metronomes, tuning forks and pitch pipes of all kinds. ||   ||   ||   ||   ||   ||   ||   
   || 9209.30.00.00 || - Musical instrument strings || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 9209.91.00.00 || -- Parts and accessories for pianos || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 9209.92.00.00 || -- Parts and accessories for the musical instruments of heading 92.02 || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 9209.94.00.00 || -- Parts and accessories for the musical instruments of heading 92.07 || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 9209.99.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
 93.01 ||   || Military weapons, other than revolvers, pistols and the arms of heading 93.07. ||   ||   ||   ||   ||   ||   ||   
   || 9301.10.00.00 || - Artillery weapons (for example, guns, howitzers and mortars) || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 9301.20.00.00 || - Rocket launchers; flame-throwers; grenade launchers; torpedo tubes and similar projectors || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   ||   || -- Rifles and carbines ||   ||   ||   ||   ||   ||   ||   
   || 9301.90.11.00 || --- Fully automatic with smooth-bore barrels || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 9301.90.12.00 || --- Weapons with breeches || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 9301.90.13.00 || --- Semi-automatic || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 9301.90.19.00 || --- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 9301.90.20.00 || -- Machine guns || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || -- Sub-machine guns ||   ||   ||   ||   ||   ||   ||   
   || 9301.90.31.00 || --- Fully automatic pistols || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 9301.90.39.00 || --- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 9301.90.90.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
 93.02 ||   || Revolvers and pistols, other than those of heading 93.03 or 93.04. ||   ||   ||   ||   ||   ||   ||   
   || 9302.00.10.00 || - Revolvers || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Single-barrelled pistols: ||   ||   ||   ||   ||   ||   ||   
   || 9302.00.21.00 || -- Semi-automatic || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 9302.00.29.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 9302.00.30.00 || - Multi-barrelled pistols || 20 || C || 20 || 20 || 10 || 5 || 0 
 93.03 ||   || Other firearms and similar devices which operate by the firing of an explosive charge (for example, sporting shotguns and rifles, muzzle-loading firearms, Very pistols and other devices designed to project only signal flares, pistols and revolvers for firing blank ammunition, captive-bolt humane killers, line-throwing guns). ||   ||   ||   ||   ||   ||   ||   
   || 9303.10.00.00 || - Muzzle-loading firearms || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Other sporting, hunting or target-shooting shotguns, including combination shotgun-rifles: ||   ||   ||   ||   ||   ||   ||   
   ||   || -- Rifles and carbines of single barrel: ||   ||   ||   ||   ||   ||   ||   
   || 9303.20.11.00 || --- Pump action weapons || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 9303.20.12.00 || --- Semi-automatic firearms || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 9303.20.19.00 || --- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 9303.20.20.00 || -- Multi-barrelled rifles and carbines, including combined rifles || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Other sporting, hunting or target-shooting rifles: ||   ||   ||   ||   ||   ||   ||   
   || 9303.30.10.00 || -- One shot weapons with breeches || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 9303.30.20.00 || -- Semi-automatic weapons || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 9303.30.90.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 9303.90.00.00 || - Other || 20 || C || 20 || 20 || 10 || 5 || 0 
 93.04 || 9304.00.00.00 || Other arms (for example, spring, air or gas guns and pistols, truncheons), excluding those of heading 93.07. || 20 || C || 20 || 20 || 10 || 5 || 0 
 93.05 ||   || Parts and accessories of articles of headings 93.01 to 93.04. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Of revolvers or pistols: ||   ||   ||   ||   ||   ||   ||   
   || 9305.10.10.00 || -- Firing mechanisms || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 9305.10.20.00 || -- Shells || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 9305.10.30.00 || -- Barrels || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 9305.10.40.00 || -- Pistons, latch hooks and gas struts || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 9305.10.50.00 || -- Loaders and their parts || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 9305.10.60.00 || -- Silencers (sound absorbers) and their parts || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 9305.10.70.00 || -- Butts, grips and butt plates || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 9305.10.80.00 || -- Slides (for pistols) and drums (for revolvers) || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 9305.10.90.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || - Of shotguns or rifles of heading 93.03: ||   ||   ||   ||   ||   ||   ||   
   || 9305.20.10.00 || -- Firing mechanisms || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 9305.20.20.00 || -- Shells || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 9305.20.30.00 || -- Rifled barrels || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 9305.20.40.00 || -- Pistons, latch fingers and gas struts || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 9305.20.50.00 || -- Loaders and their parts || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 9305.20.60.00 || -- Silencers (sound absorbers) and their parts || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 9305.20.70.00 || -- Flash suppressors and their parts || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 9305.20.80.00 || -- Breeches, locks and breech boxes || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 9305.20.90.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   ||   || -- Of military weapons of heading 93.01: ||   ||   ||   ||   ||   ||   ||   
   ||   || --- Machine guns, sub-machine guns, rifles and carbines: ||   ||   ||   ||   ||   ||   ||   
   || 9305.91.11.00 || ---- Firing mechanisms || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 9305.91.12.00 || ---- Shells || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 9305.91.13.00 || ---- Barrels || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 9305.91.14.00 || ---- Pistons, latch fingers and gas struts || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 9305.91.15.00 || ---- Loaders and their parts || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 9305.91.16.00 || ---- Silencers (sound absorbers) and their parts || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 9305.91.17.00 || ---- Flash suppressors and their parts || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 9305.91.18.00 || ---- Breeches, locks and breech boxes || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 9305.91.19.00 || ---- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 9305.91.90.00 || --- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 9305.99.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
 93.06 ||   || Bombs, grenades, torpedoes, mines, missiles and similar munitions of war and parts thereof; cartridges and other ammunition and projectiles and parts thereof, including shot and cartridge wads. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Shotgun cartridges and parts thereof; air gun pellets: ||   ||   ||   ||   ||   ||   ||   
   || 9306.21.00.00 || -- Cartridges || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || -- Other: ||   ||   ||   ||   ||   ||   ||   
   || 9306.29.10.00 || --- Parts of cartridges || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 9306.29.90.00 || --- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Other cartridges and parts thereof: ||   ||   ||   ||   ||   ||   ||   
   || 9306.30.10.00 || -- Cartridges || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 9306.30.90.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 9306.90.00.00 || - Other || 20 || C || 20 || 20 || 10 || 5 || 0 
 93.07 || 9307.00.00.00 || Swords, cutlasses, bayonets, lances and similar arms and parts thereof and scabbards and sheaths therefor. || 20 || C || 20 || 20 || 10 || 5 || 0 
 94.01 ||   || Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof. ||   ||   ||   ||   ||   ||   ||   
   || 9401.10.00.00 || - Seats of a kind used for aircraft || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 9401.20.00.00 || - Seats of a kind used for motor vehicles || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 9401.30.00.00 || - Swivel seats with variable height adjustment || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 9401.40.00.00 || - Seats other than garden seats or camping equipment, convertible into beds || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Seats of cane, osier, bamboo or similar materials: ||   ||   ||   ||   ||   ||   ||   
   || 9401.51.00.00 || -- Of bamboo or rattan || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 9401.59.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Other seats, with wooden frames: ||   ||   ||   ||   ||   ||   ||   
   || 9401.61.00.00 || -- Upholstered || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 9401.69.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Other seats, with metal frames: ||   ||   ||   ||   ||   ||   ||   
   || 9401.71.00.00 || -- Upholstered || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 9401.79.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 9401.80.00.00 || - Other seats || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Parts: ||   ||   ||   ||   ||   ||   ||   
   || 9401.90.10.00 || -- Upholstered || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 9401.90.90.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
 94.02 ||   || Medical, surgical, dental or veterinary furniture (for example, operating tables, examination tables, hospital beds with mechanical fittings, dentists' chairs); barbers' chairs and similar chairs, having rotating as well as both reclining and elevating movements; parts of the foregoing articles. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Dentists', barbers' or similar chairs and parts thereof: ||   ||   ||   ||   ||   ||   ||   
   || 9402.10.10.00 || -- Dentists' chairs and parts thereof || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 9402.10.90.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 9402.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 94.03 ||   || Other furniture and parts thereof. ||   ||   ||   ||   ||   ||   ||   
   || 9403.10.00.00 || - Metal furniture of a kind used in offices || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 9403.20.00.00 || - Other metal furniture || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 9403.30.00.00 || - Wooden furniture of a kind used in offices || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 9403.40.00.00 || - Wooden furniture of a kind used in the kitchen || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 9403.50.00.00 || - Wooden furniture of a kind used in the bedroom || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 9403.60.00.00 || - Other wooden furniture || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Furniture of plastics: ||   ||   ||   ||   ||   ||   ||   
   || 9403.70.10.00 || -- Baby walker || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 9403.70.90.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Furniture of other materials, including cane, osier, bamboo or similar materials: ||   ||   ||   ||   ||   ||   ||   
   || 9403.81.00.00 || -- Of bamboo or rattan || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 9403.89.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 9403.90.00.00 || - Parts || 10 || B || 10 || 10 || 5 || 0 || 0 
 94.04 ||   || Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered. ||   ||   ||   ||   ||   ||   ||   
   || 9404.10.00.00 || - Mattress supports || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Mattresses: ||   ||   ||   ||   ||   ||   ||   
   || 9404.21.00.00 || -- Of cellular rubber or plastics, whether or not covered || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 9404.29.00.00 || -- Of other materials || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 9404.30.00.00 || - Sleeping bags || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 9404.90.00.00 || - Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 94.05 ||   || Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included. ||   ||   ||   ||   ||   ||   ||   
   || 9405.10.00.00 || - Chandeliers and other electric ceiling or wall lighting fittings, excluding those of a kind used for lighting public open spaces or thoroughfares || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 9405.20.00.00 || - Electric table, desk, bedside or floor-standing lamps || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 9405.30.00.00 || - Lighting sets of a kind used for Christmas trees || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 9405.40.00.00 || - Other electric lamps and lighting fittings || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Non-electrical lamps and lighting fittings ||   ||   ||   ||   ||   ||   ||   
   || 9405.50.10.00 || -- Hurricane lanterns || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 9405.50.20.00 || -- Kerosene pressure lanterns || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 9405.50.90.00 || -- Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 9405.60.00.00 || - Illuminated signs, illuminated nameplates and the like || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   ||   || - Parts: ||   ||   ||   ||   ||   ||   ||   
   || 9405.91.00.00 || -- Of glass || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 9405.92.00.00 || -- Of plastics || 10 || B || 10 || 10 || 5 || 0 || 0 
   || 9405.99.00.00 || -- Other || 10 || B || 10 || 10 || 5 || 0 || 0 
 94.06 || 9406.00.00.00 || Prefabricated buildings. || 20 || C || 20 || 20 || 10 || 5 || 0 
 95.03 || 9503.00.00.00 || - Tricycles, scooters, pedal cars and similar wheeled toys; dolls' carriages; dolls; other toys; reduced-size ('scale') models and similar recreational models, working or not; puzzles of all kinds. || 20 || C || 20 || 20 || 10 || 5 || 0 
 95.04 ||   || Video game consoles and machines, articles for funfair, table or parlour games, including pintables, billiards, special tables for casino games and automatic bowling alley equipment. ||   ||   ||   ||   ||   ||   ||   
   || 9504.20.00.00 || - Articles and accessories for billiards of all kinds || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 9504.30.00.00 || - Other games, operated by coins, banknotes, bank cards, tokens or by any other means of payment, other than automatic bowling alley equipment || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 9504.40.00.00 || - Playing cards || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 9504.50.00.00 || - Video game consoles and machines, other than those of subheading 9504.30 || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 9504.90.00.00 || - Other || 20 || C || 20 || 20 || 10 || 5 || 0 
 95.05 ||   || Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes. ||   ||   ||   ||   ||   ||   ||   
   || 9505.10.00.00 || - Articles for Christmas festivities || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 9505.90.00.00 || - Other || 20 || C || 20 || 20 || 10 || 5 || 0 
 95.06 ||   || Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table tennis) or outdoor games, not specified or included elsewhere in this Chapter; swimming pools and paddling pools. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Snow-skis and other snow-ski equipment: ||   ||   ||   ||   ||   ||   ||   
   || 9506.11.00.00 || -- Skis || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 9506.12.00.00 || -- Ski-fastenings (ski-bindings) || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 9506.19.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Water-skis, surf-bοards, sailboards and other water-sport equipment: ||   ||   ||   ||   ||   ||   ||   
   || 9506.21.00.00 || -- Sailboards || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 9506.29.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Golf clubs and other golf equipment: ||   ||   ||   ||   ||   ||   ||   
   || 9506.31.00.00 || -- Clubs, complete || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 9506.32.00.00 || -- Balls || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 9506.39.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 9506.40.00.00 || - Articles and equipment for table tennis || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Tennis, badminton or similar rackets, whether or not strung: ||   ||   ||   ||   ||   ||   ||   
   || 9506.51.00.00 || -- Lawn-tennis rackets, whether or not strung || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 9506.59.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Balls, other than golf balls and table-tennis balls: ||   ||   ||   ||   ||   ||   ||   
   || 9506.61.00.00 || -- Lawn-tennis balls || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 9506.62.00.00 || -- Inflatable || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 9506.69.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 9506.70.00.00 || - Ice skates and roller skates, including skating boots with skates attached || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 9506.91.00.00 || -- Articles and equipment for general physical exercise, gymnastics or athletics || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 9506.99.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
 95.07 ||   || Fishing rods, fish-hooks and other line fishing tackle; fish landing nets, butterfly nets and similar nets; decoy ‘birds’ (other than those of heading 92.08 or 97.05) and similar hunting or shooting requisites. ||   ||   ||   ||   ||   ||   ||   
   || 9507.10.00.00 || - Fishing rods || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 9507.20.00.00 || - Fish-hooks, whether or not snelled || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 9507.30.00.00 || - Fishing reels || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 9507.90.00.00 || - Other || 5 || A || 5 || 0 || 0 || 0 || 0 
 95.08 ||   || Roundabouts, swings, shooting galleries and other fairground amusements; travelling circuses and travelling menageries; travelling theatres. ||   ||   ||   ||   ||   ||   ||   
   || 9508.10.00.00 || - Travelling circuses and travelling menageries || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 9508.90.00.00 || - Other || 20 || C || 20 || 20 || 10 || 5 || 0 
 96.01 ||   || Worked ivory, bone, tortoiseshell, horn, antlers, coral, mother-of-pearl and other animal carving material, and articles of these materials (including articles obtained by moulding). ||   ||   ||   ||   ||   ||   ||   
   || 9601.10.00.00 || - Worked ivory and articles of ivory || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 9601.90.00.00 || - Other || 20 || C || 20 || 20 || 10 || 5 || 0 
 96.02 || 9602.00.00.00 || Worked vegetable or mineral carving material and articles of these materials; moulded or carved articles of wax, of stearin, of natural gums or natural resins or of modelling pastes, and other moulded or carved articles, not elsewhere specified or included; worked, unhardened gelatin (except gelatin of heading 35.03) and articles of unhardened gelatin. || 20 || C || 20 || 20 || 10 || 5 || 0 
 96.03 ||   || Brooms, brushes (including brushes constituting parts of machines, appliances or vehicles), hand-operated mechanical floor sweepers, not motorised, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees (other than roller squeegees). ||   ||   ||   ||   ||   ||   ||   
   || 9603.10.00.00 || - Brooms and brushes, consisting of twigs or other vegetable materials bound together, with or without handles || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Toothbrushes, shaving brushes, hairbrushes, nail brushes, eyelash brushes and other toilet brushes for use on the person, including such brushes constituting parts of appliances: ||   ||   ||   ||   ||   ||   ||   
   || 9603.21.00.00 || -- Toothbrushes, including dental-plate brushes || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 9603.29.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Artists' brushes, writing brushes and similar brushes for the application of cosmetics: ||   ||   ||   ||   ||   ||   ||   
   || 9603.30.10.00 || -- Artists' and writing brushes || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 9603.30.90.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 9603.40.00.00 || - Paint, distemper, varnish or similar brushes (other than brushes of subheading 9603.30); paint pads and rollers || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 9603.50.00.00 || - Other brushes constituting parts of machines, appliances or vehicles || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 9603.90.00.00 || - Other || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
 96.04 || 9604.00.00.00 || Hand sieves and hand riddles. || 20 || C || 20 || 20 || 10 || 5 || 0 
 96.05 || 9605.00.00.00 || Travel sets for personal toilet, sewing or shoe or clothes cleaning. || 20 || C || 20 || 20 || 10 || 5 || 0 
 96.06 ||   || Buttons, press-fasteners, snap-fasteners and press studs, button moulds and other parts of these articles; button blanks. ||   ||   ||   ||   ||   ||   ||   
   || 9606.10.00.00 || - Press-fasteners, snap-fasteners and press studs and parts therefor || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Buttons: ||   ||   ||   ||   ||   ||   ||   
   || 9606.21.00.00 || -- Of plastics, not covered with textile material || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 9606.22.00.00 || -- Of base metal, not covered with textile material || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 9606.29.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 9606.30.00.00 || - Button moulds and other parts of buttons; button blanks || 20 || C || 20 || 20 || 10 || 5 || 0 
 96.07 ||   || Slide fasteners and parts thereof ||   ||   ||   ||   ||   ||   ||   
   ||   || - Slide fasteners: ||   ||   ||   ||   ||   ||   ||   
   || 9607.11.00.00 || -- Fitted with chain scoops of base metal || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 9607.19.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 9607.20.00.00 || - Parts || 10 || B || 10 || 10 || 5 || 0 || 0 
 96.08 ||   || Ballpoint pens; felt-tipped and other porous-tipped pens and markers; fountain pens, stylograph pens and other pens; duplicating stylos; propelling or sliding pencils; pen-holders, pencil-holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading 96.09. ||   ||   ||   ||   ||   ||   ||   
   || 9608.10.00.00 || - Ballpoint pens || 20 || D || Exclusion || Exclusion || Exclusion || Exclusion || Exclusion 
   || 9608.20.00.00 || - Felt-tipped and other porous-tipped pens and markers || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 9608.30.00.00 || - Fountain pens, stylograph pens and other pens || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 9608.40.00.00 || - Propelling or sliding pencils || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 9608.50.00.00 || - Sets of articles from two or more of the foregoing subheadings || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 9608.60.00.00 || - Refills for ballpoint pens, comprising the ball point and ink-reservoir || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Other: ||   ||   ||   ||   ||   ||   ||   
   || 9608.91.00.00 || -- Pen nibs and nib points || 10 || B || 10 || 10 || 5 || 0 || 0 
   ||   || -- Other: ||   ||   ||   ||   ||   ||   ||   
   || 9608.99.10.00 || --- Ball points || 5 || A || 5 || 0 || 0 || 0 || 0 
   || 9608.99.90.00 || --- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
 96.09 ||   || Pencils (other than pencils of heading 96.08), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors' chalks. ||   ||   ||   ||   ||   ||   ||   
   || 9609.10.00.00 || - Pencils and crayons, with leads encased in a rigid sheath || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 9609.20.00.00 || - Pencil leads, black or coloured || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 9609.90.00.00 || - Other || 20 || C || 20 || 20 || 10 || 5 || 0 
 96.10 || 9610.00.00.00 || Slates and boards, with writing or drawing surfaces, whether or not framed. || 20 || C || 20 || 20 || 10 || 5 || 0 
 96.11 || 9611.00.00.00 || Date, sealing or numbering stamps, and the like (including devices for printing or embossing labels), designed for operating by hand; hand-operated composing sticks and hand printing sets incorporating such composing sticks. || 20 || C || 20 || 20 || 10 || 5 || 0 
 96.12 ||   || Typewriter or similar ribbons, inked or otherwise prepared for giving impressions, whether or not on spools or in cartridges; ink-pads, whether or not inked, with or without boxes. ||   ||   ||   ||   ||   ||   ||   
   || 9612.10.00.00 || - Ribbons || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 9612.20.00.00 || - Ink-pads || 20 || C || 20 || 20 || 10 || 5 || 0 
 96.13 ||   || Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof other than flints and wicks. ||   ||   ||   ||   ||   ||   ||   
   || 9613.10.00.00 || - Pocket lighters, gas fuelled, non-refillable || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 9613.20.00.00 || - Pocket lighters, gas fuelled, refillable || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 9613.80.00.00 || - Other lighters || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 9613.90.00.00 || - Parts || 20 || C || 20 || 20 || 10 || 5 || 0 
 96.14 || 9614.00.00.00 || Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof. || 20 || C || 20 || 20 || 10 || 5 || 0 
 96.15 ||   || Combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 85.16, and parts thereof. ||   ||   ||   ||   ||   ||   ||   
   ||   || - Combs, hair-slides and the like: ||   ||   ||   ||   ||   ||   ||   
   || 9615.11.00.00 || -- Of hard rubber or plastics || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 9615.19.00.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 9615.90.00.00 || - Other || 20 || C || 20 || 20 || 10 || 5 || 0 
 96.16 ||   || Scent sprays and similar toilet sprays, and mounts and heads therefor; powder-puffs and pads for the application of cosmetics or toilet preparations. ||   ||   ||   ||   ||   ||   ||   
   || 9616.10.00.00 || - Scent sprays and similar toilet sprays, and mounts and heads therefor || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 9616.20.00.00 || - Powder-puffs and pads for the application of cosmetics or toilet preparations || 20 || C || 20 || 20 || 10 || 5 || 0 
 96.17 || 9617.00.00.00 || Vacuum flasks and other vacuum vessels, complete with cases; parts thereof other than glass inners. || 20 || C || 20 || 20 || 10 || 5 || 0 
 96.18 || 9618.00.00.00 || Tailors' dummies and other lay figures; automata and other animated displays used for shop window dressing. || 20 || C || 20 || 20 || 10 || 5 || 0 
 96.19 ||   || Sanitary towels (pads) and tampons, napkins and napkin liners for babies, and similar articles, of any material. ||   ||   ||   ||   ||   ||   ||   
   || 9619.00.10.00 || - Sanitary towels (pads) and tampons and similar articles || 20 || C || 20 || 20 || 10 || 5 || 0 
   ||   || - Napkins and napkin liners for babies and similar articles: ||   ||   ||   ||   ||   ||   ||   
   || 9619.00.21.00 || -- Napkins and napkin liners for babies || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 9619.00.22.00 || -- Incontinence pads for adult use || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 9619.00.29.00 || -- Other || 20 || C || 20 || 20 || 10 || 5 || 0 
 97.01 ||   || Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 49.06 and other than hand-painted or hand-decorated manufactured articles; collages and similar decorative plaques. ||   ||   ||   ||   ||   ||   ||   
   || 9701.10.00.00 || - Paintings, drawings and pastels || 20 || C || 20 || 20 || 10 || 5 || 0 
   || 9701.90.00.00 || - Other || 20 || C || 20 || 20 || 10 || 5 || 0 
 97.02 || 9702.00.00.00 || Original engravings, prints and lithographs. || 20 || C || 20 || 20 || 10 || 5 || 0 
 97.03 || 9703.00.00.00 || Original sculptures and statuary, in any material. || 20 || C || 20 || 20 || 10 || 5 || 0 
 97.04 || 9704.00.00.00 || Postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 49.07. || 20 || C || 20 || 20 || 10 || 5 || 0 
 97.05 || 9705.00.00.00 || Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, palaeontological, ethnographic or numismatic interest. || 20 || C || 20 || 20 || 10 || 5 || 0 
 97.06 || 9706.00.00.00 || Antiques of an age exceeding 100 years. || 20 || C || 20 || 20 || 10 || 5 || 0