CELEX: 31975R3011
Language: en
Date: 1975-11-17
Title: Regulation (EEC) No 3011/75 of the Council of 17 November 1975 establishing in respect of certain products falling within Chapters 1 to 24 of the Common Customs Tariff a scheme of generalized preferences in favour of developing countries

114                                     Official Journal of the European Communities                            29.11.75
                                 REGULATION (EEC) No 3011/75 OF THE COUNCIL
                                                     of 17 November 1975
               establishing in respect of certain products falling within Chapters 1 to 24 of the
               Common Customs Tariff a scheme of generalized preferences in favour of developing
                                                           countries
THE COUNCIL OF THE EUROPEAN COMMUNITIES,                           may be adopted inter alia with a view to remedying
                                                                   any unfavourable situations which might arise in the
                                                                   ACP States following the implementation of the
Having regard to the Treaty establishing the Euro­                 generalized preference scheme;
pean Economic Community, and in particular Ar­
ticle 43 thereof;
                                                                   Whereas, moreover, the conference of the Heads of
                                                                   State or of Government of the Member States and
Having regard to Council Regulation (EEC)
No 1059/69 (*) of 28 May 1969 laying down the trade                the States acceding to the European Communities
                                                                   held in Paris from        19 to 21 October 1972 invited
arrangements applicable to certain goods resulting
from the processing of agricultural products, and in               the Community institutions and the Member States
particular Article 12 thereof;                                     progressively to adopt an overall policy of develop­
                                                                   ment cooperation on a world-wide scale comprising
                                                                   in particular the improvement of generalized pref­
Having regard to the proposal from the Commission;                 erences with the aim of achieving a steady increase in
                                                                   imports of manufactures from the developing
Having regard to the Opinion of the European                       countries ;
 Parliament (2);
                                                                   Whereas, in accordance with Protocol 23 to the Act
Whereas, within the context of UNCTAD , the Euro­                  of Accession (3) the generalized tariff preference
pean Economic Community offered to grant tariff                    scheme became fully applicable in the new Member
preferences on certain processed agricultural products             States on 1 January 1974;
of Chapters 1 to 24 of the Common Customs Tariff
which originate in developing countries ; whereas the
preferential treatment proposed in that offer consists,            Whereas, for certain products of Chapters 1 to 24 of
in respect of certain goods which are subject to the               the Common Customs Tariff, this scheme would,
trade arrangements laid down in Regulation (EEC)                   however, involve the application in the new Member
No 1059/69, of a reduction in the fixed component                   States in 1976 of customs duties higher than or very
of the charge applicable to such goods by virtue of                close to those which will be applied by the new
that Regulation, and, in respect of products which                 Member States to non-member countries in general
are subject to the single customs duty, of a reduction             on the basis of the provisions of the abovementioned
in such duty ; whereas preferential imports of the                 act; whereas this situation would comply neither with
products concerned should be effected without quan­                the spirit nor with the very nature of the generalized
titative restrictions ;                                            preference scheme ; whereas, in order to maintain an
                                                                   equivalent preferential margin for these products
Whereas the offer made by the Community includes                   also, reduced customs duties should be applied to
a clause stating that the Community drew up the                    them, in accordance with detailed rules based on the
offer on the assumption that all the main industrial­              principle of maintaining, in the new Member States,
ized countries which are members of the OECD                       a preference proportional to that which exists
would participate in granting preferences and would                between the duties of the Common Customs Tariff
make similar efforts in this direction; whereas, more­             and the duties given in Annex A to this Regulation;
over, it is evident from the conclusions worked out                whereas, with a view to granting the beneficiary
in UNCTAD that this offer, while being of a tempor­                developing countries the best possible treatment, in
ary nature, does not constitute a binding commit­                  accordance with the objectives of the preference
ment and, in particular, may be withdrawn wholly                   scheme, the duties given in the abovementioned
or in part at a later date; whereas this possibility               Annex A should also be appplied wherever the duties
i1) OJ No L 141 , 12 . 6. 1969, p. 1 .                              (3) OJ No L 73 , 27. 3 . 1972, p. 14.
(2) OJ No C 257, 10 . 11 . 1975 , p . 30.
 ---pagebreak--- 29 . 11 . 75                              Official Journal of the European Communities                                    115
calculated according to the abovementioned detailed                  ence between the lowest duty applied on 1 January
rules prove to be higher than them;                                  1972 to the developing countries set out in Annex
                                                                     C and the Common Customs Tariff, by 60% in
                                                                     respect of the products mentioned in Annex B, and
Whereas it is expedient, therefore, that the Com­                    by 80% in respect of the other products given in
                                                                     Annex A.
munity should authorize the importation of the pro­
ducts referred to in Annex A, originating in the
Countries and territories listed in Annex C, subject to              However, the duties given in Annex A shall be
the customs duties given in respect of each of them,                 applied where the duties resulting from the
throughout 1976 whereas the benefit of such prefer­                  abovementioned calculation are higher than them.
ential terms should be reserved for products orig­
inating in the countries and territories under con­                  2. The treatment provided for in paragraph 1 shall
sideration, the concept of 'originating products' being              be enjoyed solely by products originating in the
determined in accordance with the procedure laid                     countries and territories listed in Annex C.
down in Article 14 of Council Regulation (EEC)
No 802/68 (*) of 27 June 1968 on the common
definition of the concept of the origin of goods ;                   For the purpose of the application of this Regulation,
                                                                     the concept of originating products shall be deter­
                                                                     mined in accordance with the procedure laid down
                                                                      in Article 14 of Regulation (EEC) No 802/68 .
Whereas measures should be provided for which will
enable any serious disruption in any sector of the
economic activity of the Community to be avoided ;                                            Article 2
whereas, to this end, the Commission should be
 empowered to re-introduce partially or wholly the
 levying of customs duties in order that such disrup­                 When products benefiting from the treatment pro­
 tion may be avoided ;                                                vided for in Article 1 are imported into the Com­
                                                                      munity in such quantities or at such prices that Com­
                                                                      munity producers of products similar to or in direct
                                                                      competition with them suffer or are likely to suffer
 Whereas the Commission must be able to have access                   from serious disadvantage, the levying of customs
 to information concerning imports effected within                    duties may be re-introduced in whole or in part on
 the framework of generalized preferences ; whereas,                   the products in question in respect of the countries or
  to this end, Member States shall inform the Com­                    territories which are the cause of the disadvantage.
 mission every three months of imports actually                       Such measures may also be taken in the case of
 effected, classified by origin,                                       actual or potential serious disadvantage in a single
                                                                       region of the Community.
  HAS ADOPTED THIS REGULATION :                                                               Article 3
                                                                       1 . The Commission may decide, by means of a
                             Article 1                                 Regulation, to re-introduce the levying of customs
                                                                       duties for a specified period, in order to ensure that
  1 . From 1 January to 31 December 1976 Community                     Article 2 is applied .
  imports of the products listed in Annex A shall
  benefit from the customs duties specified for each                   2. In the event of such action being requested by
  product.                                                             a Member State, the Commission shall decide within
                                                                       a period of not more than 10 working days after the
                                                                       request has been received and shall inform the
  On importation into Denmark, Ireland and the                         Member States of this decision .
  United Kingdom, there shall be applied to the above­
  mentioned products the customs duties determined
   by multiplying, by a coefficent equal to the margin                 3 . Any Member State may refer to the Council the
  of preferences existing between the duties given in                  measure taken by the Commission, within a period of
  Annex A and the Common Customs Tariff duties                         not more than 10 working days after it has been
   applicable, the duties obtained by reducing the differ­              informed thereof. The fact that the matter is referred
                                                                        to the Council shall not cause the measure to be
                                                                        suspended. The Council shall meet immediately. It
                                                                        may, by acting on a qualified majority, amend or
  (») OJ No L 148 , 28 . 6 . 1968, p. 1 .                               rescind the measure in question.
 ---pagebreak--- 116                               Official Journal of the European Communities                         29.11.75
                      Article 4                                                       Article 5
                                                             Member States shall inform the Commission every
                                                             three month of imports effected under this Regu­
Articles 2 and 3 shall not prejudice the implemen­           lation, classified by origin.
tation of the safeguard clauses adopted in pursuance *
of the common agricultural policy under Article 43                                    Article 6
of the Treaty and of those adopted in pursuance of
the common agricultural policy under Article 113 of          This Regulation shall enter into force on 1 January
the Treaty.                                                  1976.
             This Regulation shall be binding in its entirety and directly applicable in all Member
             States .
             Done at Brussels, 17 November 1975 .
                                                                                    For the Council
                                                                                     The President
                                                                                     E. COLOMBO
 ---pagebreak--- 29 . 11 . 75                               Official Journal of the European Communities                                            117
                                                                    ANNEX A
             List of products falling within Chapters 1 to 24 originating in developing countries and
                                 territories to which the generalized tariff preferences will apply (a)
                    CCT                                                                                                     Rate
                   heading                                            Description                                          of duty
                     No
                  02.01              Meat and edible offals of the animals falling within heading
                                     No 01.01 , 01.02, 01.03 or 01.04, fresh , chilled or frozen :
                                    A. Meat :
                                         III . Of swine:
                                               b ) Other                                                                    Free
                  02.04              Other meat and edible meat offals, fresh, chilled or frozen :
                                     ex A. Of domestic pigeons                                                               7%
                                     ex B. Furred game, frozen                                                              Free
                                         C. Other :
                                               ex I. Frogs' legs                                                            Free
                                                   II . Other                                                                7%
                   03.01             Fish , fresh ( live or dead), chilled or frozen :
                                     B. Saltwater fish :
                                           I. Whole, headless or in pieces :
                                               ex q) Other :
                                                        — Aquarium fish                                                     Free
                   03.03             Crustaceans and molluscs, whether in shell or not, fresh ( live
                                     or dead ), chilled, frozen , salted, in brine or dried ; crustaceans,
                                     in shell, simply boiled in water:
                                     A. Crustaceans :
                                         IV. Shrimps and prawns :
                                                   a) Prawns (Pandalide)                                                     7%
                                               ex c) Other :
                                                        — Shrimps of the family Palaemondiae                                 7%
                                                        — Shrimps of the family Penaeidae                                    7%
                   04.06 (*)         Natural honey                                                                          26%
                   04.07             Edible products of animal origin, not elsewhere specified or
                                     included                                                                                6%
             ( a) Preferences are not to be granted in respect of the products, marked with an asterisk , originating in Romania.
             Note : The terms expressed in the ' Rate of duty' column are explained under ' Abbreviations' on page 132,
 ---pagebreak--- 118                  Official Journal of the European Communities                     29.11.75
      CCT                                                                       Rate
    heading                                Description                        of duty
       No
    05.03   Horsehair and horsehair waste, whether or not put up on a
            layer or between two layers of other material :
            B. Other                                                   »       Free
    05.07   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 :
            A. Bed feathers ; down :
                  II. Other                                                     Free
            B. Other                                                            Free
    05.13   Natural sponges :
            B.   Other                                                          Free
    05.15    Animal products not elsewhere specified or included; dead
             animals of Chapter 1 or Chapter 3, unfit for human consump­
             tion :
             A. Fish, crustaceans and molluscs:
                    I. Fish of a length of 6 cm or less and shrimps and
                       prawns, dried                                            Free
     07.04   Dried, dehydrated or evaporated vegetables, whole, cut,
             sliced, broken or in powder but not further prepared:
             ex B. Other :
                       — Whole mushrooms, dried, dehydrated or evapor­
                            ated, excluding cultivated mushrooms                10%
                       — Horse-radish (Cochlearia armoracia)                     7%
     07.05   Dried leguminous vegetables, shelled, whether or not skinned
              or split :
              B. Other :
                 ex      I. Peas (including chick peas) and beans (of the
                            species Phaseolus):
                            — Beans of the genus 'Phaseolus mungo'               Free
                            — Chick peas of the genus 'Cicer arietinum' ....     Free
                  ex III. Cajan peas of the genus 'Cajanus cajan'                Free
     08.01    Dates, bananas, coconuts, Brazil nuts, cashew nuts, pineapples,
              avocados, mongoes, guaves and mangosteens, fresh or dried,
              shelled or not:
              ex E. Dehydrated coconut pulp                                      Free
              ex H. Mangosteens, guavas                                          Free
 ---pagebreak--- 29 . 11 . 75                  Official Journal of the European Communities                     119
              CCT                                                                        Rate
             heading                               Description                         of duty
               No
             08.05   Nuts other than those falling within heading No 08.01, fresh
                     or dried, shelled or not :
                         D. Pistachios                                                  Free
                         E. Pecans                                                      Free
                         F. Areca (or betel) and cola                                   Free
                     ex G. Other (excluding hazel-nuts)                                 Free
             08.10   Fruit (whether or not cooked), preserved by freezing, not
                     containing added sugar:
                     ex A. Bilberries and blackberries                                   9%
             \       ex B.     Other :
                               — Quinces                                                11%
                               — Fruit falling within heading No 08.01, excluding
                                  pineapples ; grapefruit and pomelos, whortleberries,
                                  bilberries, blackberries                               9%
                               — Fruit falling within heading No 08.09, excluding
                                  melons and water-melons                                9%
             08.11   Fruit provisionally preserved (for example, by sulphur dioxide
                     gas, in brine, in sulphur water or in other preservative sol­
                     utions), but unsuitable in that state for immediate consump­
                     tion :
                          C. Papaws                                                     Free
                          D. Bilberries                                                  4%
             I       ex E.     Other :
                               — Quinces                                                 5%
                               — Fruit falling within heading No 08.01, excluding
                                  pineapples; grapefruit and pomelos, whortleberries,
                                  bilberries, blackberries                               4%
                               — Fruit falling within heading No 08.09, excluding
                                  melons and water-melons                                4%
             08.12   Fruit, dried, other than that falling , within heading No 08.01,
                     08.02, 08.03, 08.04 or 08.05 :
                          A. Apricots                                                   5-5%
                          E. Papaws                                                      Free
                      ex G. Others :
                               — Tamarind (pods, pulp)                                   Free
             08.13    Peel of melons and citrus fruit, fresh, frozen, dried or pro­
                      visionally preserved in brine, in sulphur water or in other
                     preservative solutions                                              Free
             09.02    Tea :
                      A. In immediate packings of a net capacity not exceeding 3 kg      Free
             09.04    Pepper of the genus 'Piper'; primento of the genus 'Capsicum'
                      or the genus 'Pimenta':
                      A. Neither crushed nor ground:
                            I. Pepper:
                               b) Other                                                  6%
 ---pagebreak--- 120                 Official Journal of the European Communities                   29 . 11 . 75
     CCT                                                                     Rate
    heading                             Description                        of duty
      No
    09.06   Cinnamon and cinnamon-tree flowers :
            A. Ground                                                        6%
            B.  Other                                                        4%
    09.08   Nutmeg, mace and cardamoms:
            A. Neither crushed nor ground:
                II. Other :
                     a) Nutmeg                                               6%
            B. Crushed or ground:
                I. Nutmeg                                                    7%
                II . Mace                                                    3%
    09.09   Seeds of anise, badian, fennel, coriander, cumin, caraway
            and juniper:
            A. Neither crushed nor ground:
                II. Badian seed                                             11%
               III. Seeds of fennel, coriander, cumin, caraway and
                     juniper:
                     b ) Other:
                         2. Other                                            Free
            B. Crushed or ground:
                 I. Badian seed                                             12%
               III. Other                                                    4%
    09.10   Thyme, saffron and bay leaves; other spices :
            F. Other spices, including the mixtures referred to in Note 1
               (b) to this Chapter:
                 I. Neither crushed nor ground                              11%
                II. Crushed or ground:
                     b) Other                                               13%
    11.03   Flours of the leguminous vegetables falling within heading
            No 07.05 :
            A. Of peas, beans or lentils                                     5%
            B. Other                                                         5%
    11.04   Flours of the fruit falling within any heading in Chapter 8 :
            A. Of bananas                                                   7-5 %
            B. Other :
               — Chestnuts                                                  7-5%
               — Not specified                                               6%
    12.07   Plants and parts (including seeds and fruit) of trees, bushes,
            shrubs or other plants, being goods of a kind used primarily
            in perfumery, in pharmacy, or for insecticidal, fungicidal or
            similar purposes, fresh or dried, whole, cut, crushed, ground
            or powdered:
            B. Liquorice roots                                               Free
            C. Tonquin beans                                                 Free
 ---pagebreak--- 29. 11 . 75                    Official Journal of the European Communities                     121
             CCT                                                                         Rate
            heading                                Description                          of duty
              No
            12.08     Locust beans, fresh or dried, whether or not kibbled or ground,
                      but not further prepared; fruit kernels and other vegetable
                      products of a kind used primarily for human food, not falling
                      within any other heading:
                      B. Locust bean seeds :
                            I. Not decorticated, crushed or ground                       Free
                      C. Apricot, peach and plum stones, and kernels thereof ....        Free
            13.02     Shellac, seed lac, stick lac and other lacs; natural gums,
                      resins, gum-resins and balsams :
                      A. Conifer resins                                                  Free
            13.03     Vegetable saps and extracts; pectic substances, pectinates and
                      pectates; agar-agar and other mucilages and thickeners,
                      derived from vegetable products:
                      A. Vegetable saps and extracts :
                          III. Of quassia amara                                          Free
                          IV. Of liquorice                                               Free
                           V. Of pyrethrum and of the roots of plants containing
                                rotenone                                                 Free
                         VII. Intermixtures of vegetable extracts, for the manufac­
                                ture of beverages or of food preparations                Free
                        VIII. Other :
                                a) Medicinal                                             Free
                      C. Agar-agar and other mucilages and thickeners derived
                          from vegetable products :
                            I. Agar-agar                                                 Free
                           II. Mucilages and thickeners extracted from locust beans
                                or locust bean seeds                                     Free
            14.01     Vegetable materials of a kind used primarily for plaiting (for
                      example, cereal straw, cleaned, bleached or dyed, osier, reeds,
                      rushes, rattans, bamboos, raffia and lime bark):
                      A. Osier :
                    ,
                           II . Other                                                    Free
                      B. Cereal straw, cleaned, bleached or dyed                         Free
            15.03     Lard stearin, oleostearin and tallow stearin ; lard oil, oleo-oil
                      and tallow oil, not emulsified or mixed or prepared in any
                      way :
                      A. Lard stearin and oleostearin :
                           II. Other                                                      3%
                      B. Tallow oil for industrial uses other than the manufacture
                          of foodstuffs for human consumption                             Free
                      C. Other                                                            5%
 ---pagebreak--- 122                 Official Journal of the European Communities                       29.11.75
     CCT                                                                        Rate
    heading                                Description                         of duty
      No
    15.04   Fats and oils, of fish and marine mammals, whether or not
            refined :
            A. Fish-liver oil :
                  I. Of a vitamin A content not exceeding 2 500 inter­
                     national units per gramme                                  Free
    15.05   Wool grease and fatty substances derived therefrom (including
            lanolin ):
            A. Wool grease, crude                                               Free
            B. Other                                                            Free
    15.06   Other animal oils and fats (including neat's foot oils and fats
            from bones or waste)                                                Free
    15.07   Fixed vegetable oils, fluid or solid, crude, refined or purified:
            B. China-wood and oiticica oils; myrtle wax and Japan
                wax                                                             Free
            C. Castor oil :
                II . Other                                                      6%
            D. Other oils :
                  I. For technical or industrial uses other than the manu­
                     facture of foodstuffs for human consumption:
                     a) Crude :
                             1 . Palm oil                                      2-5 %
                        ex 3 .   Other :
                                 — Palm kernel oil                              3%
                                 — Other, excluding linseed oil, groundnut
                                    oil, sunflower seed oil and colza oil .... 2-5 %
                 II. Other:
                     a) Palm oil :
    \                    1 . Crude                                              4%
                     b) Other:
                        2. Solid, other; fluid:
                             ex aa) Crude:
                                     — Palm kernel oil                          8%
                                     — Coconut oil                              8%
    15.09   Degras                                                              Free
    15.10   Fatty acids; acid oils from refining; fatty alcohols:
            A. Stearic acid . '.                                                2%
            B. Oleic acid                                                       5%
            C. Other fatty acids ; acid oils from refining                      Free
    15.11   Glycerol and glycerol lyes:
            A. Crude glycerol and glycerol lyes                                 Free
            B. Other, including synthetic glycerol                              Free
 ---pagebreak--- 29 . 11 . 75                 Official Journal of the European Communities                       123
               CCT                                                                        Rate
             heading                              Description                           of duty
                No
             15.12   Animal or vegetable oils and fats, wholly or partly hydro­
                     genated, or solidified or hardened by any other process,
                     whether or not refined, but not further prepared:
                     A. In immediate packings of a net capacity of 1 kg or less . . . .  16%
                     B.  Other                                                           12%
             15.14   Spermaceti, crude, pressed or refined, whether or not coloured      Free
             15.15   Beeswax and other insect waxes, whether or not coloured :          l
                     B.  Other                                                           Free
             15.16   Vegetables waxes, whether or not coloured :                        l
                     B. Other                                                            Free
             15.17   Residues resulting from the treatment of fatty substances or
                     animal or vegetable waxes :
                     B.  Other :
                           I. Oil foots and dregs ; soapstocks                            Free
                          II . Other                                                      Free
             16.02   Other prepared or preserved meat or meat offal:
                     A. Liver :
                           I. Goose or duck liver                                        14%
                     B.  Other :                                                        Il
                          II. Game or rabbit meat or offal :                            Il
                               — Game                                                     9%
                               — Rabbit                                                   14%
                         III. Other:                                                    Il
                               b) Other:
                                  ex 1 . Containing bovine meat or offal:               Il
                                         — Prepared or preserved bovine tongue ....      17%
                                     2. Not specified:
                                         aa) Ovine meat or offal                          18%
                                         bb) Other                                        16%
              16.03  Meat extracts, meat juices and fish extracts, in immediate
                     packings of a net capacity of:
                     B. More than 1 kg but less than 20 kg                                 1%
                     C. 1 kg or less                                                       9%
 ---pagebreak--- 124                    Official Journal of the European Communities                        29 . 11 . 75
         CCT                                                                        Rate
        heading                                Description                        of duty
          No
       16.04    Prepared or preserved fish, including caviar and caviar sub­
                stitutes :
                     A. Caviar and caviar substitutes :
                           I. Caviar (sturgeon roe)                                12%
                          II. Other                                                16%
                    B. Salmonidae                                                   6%
                ex F. Bonito (Sarda sp. p.) and mackerel                           21%
                     G. Other:
                           I. Fillets, raw, coated with batter or breadcrumbs,
                              deep frozen                                          11%
                         II . Other                                                11%
       16.05     Crustaceans and molluscs, prepared or preserved:
                    A. Crabs                                                       7%
                ex B. Other, excluding shrimps of the Crangon sp. p. type
                        and snails                                                 7%
       17.04    Sugar confectionery, not containing cocoa :
                A. Liquorice extract containing more than 10°/» by weight
                    of sucrose but not containing other added substances ....      9%
                B. Chewing gum                                                  3 % + vc
                                                                               with a max.
                                                                                 of 23%
                C. White chocolate                                              5 % + vc
                                                                               with a max.
                                                                                 of 27%
                                                                                  + ads
                D. Other                                                        9% + vc
                                                                               with a max.
                                                                                 of 27%
                                                                                  + ads
       18.06     Chocolate and other food preparations containing cocoa:
                A. Cocoa powder, not otherwise sweetened than by the
                    addition of sucrose                                         5% + vc
       19 02    Preparations of flour, meal, starch or malt extract, of a kind
                used as infant food or for dietetic or culinary purposes, con­
                taining less than 50°/o by weight of cocoa:
                — Preparations based on flour of leguminous vegetables in
                    the form of sun-dried discs of dough, known as 'papad' . .    Free
                — Other                                                         3% + vc
    ex 19.04    Tapioca and sago, excluding tapioca and sago substitutes
                obtained from potato or other starches                          6% + vc
       19.05    Prepared foods obtained by the swelling or roasting of cereals
                or cereals products (puffed rice, corn flakes and similar pro­
                                                                                2% + vc
 ---pagebreak--- 29 . 11 . 75                  Official Journal of the European Communities                        125
               CCT                                                                          Rate
             heading                                Description                           of duty
               No
             19.06     Communion wafers, empty cachets of a kind suitable for
                       pharmaceutical use, sealing wafers, rice paper and similar
                       products                                                        Free + vc
             19.07     Bread, ships' biscuits and other ordinary bakers' wares, not
                       containing added sugar, honey, eggs, fats, cheese or fruit:
                       A. Crispbread                                                   3% -f vc
                                                                                       with a
                                                                                      maximum of
                                                                                       24% + adf
                       B.  Matzos                                                       Free + vc
                                                                                          with a
                                                                                        maximum
                                                                                             of
                                                                                       20% + adf
                       C. Gluten bread for diabetics                                    5 % + vc
                       D. Other                                                         5% + vc
             19.08     Pastry, biscuits, cakes and other fine bakers' wares, whether
                       or not containing cocoa in any proportion :
                       A. Gingerbread and the like                                      5% + vc
             20.01 (*) Vegetables and fruit, prepared or preserved by vinegar or
                       acetic acid, with or without sugar, whether or not containing
                       salts, spices or mustard :
                       ex B. Other, excluding gherkins, cucumbers, 'mixed pickles'
                               and sweet peppers                                           18%
             20.02      Vegetables prepared or preserved otherwise than by vinegar
                        or acetic acid:
                            E. Sauerkraut                                                   16%
                        ex F. Capers                                                        12%
             20.03      Fruit preserved by freezing, containing added sugar:
                        ex A. With a sugar content exceeding 13%> by weight:
                               — Fruit falling within heading No 08.01 , excluding
                                   pineapples                                          12% + (L)
                               — Fruit falling within heading No 08.09, excluding
                                   melons and water melons                             12% + (L)
                        ex B. Other :
                               — Fruit falling within heading No 08.01, excluding
                                   pineapples                                               12%
                               — Fruit falling within heading No 08.09, excluding
                                   melons and water melons                                  12%
              20.04     Fruit, fruit-peel and parts of plants, preserved by sugar
                        (drained, glace or crystallized):
                        B. Other:
                            ex I. With a sugar content exceeding 13°/o by weight:
                                   — Fruit falling within heading No 08.01, excluding
                                        pineapples                                     11% + (L)
 ---pagebreak--- 126                   Official Journal of the European Communities                         29 . 11.75
       CCT                                                                          Rate
      heading                               Description                            of duty
        No
     20.04                 — Fruit falling within heading No 08.09, excluding
    (cont'd)                   melons and water melons                          11 % + (L)
                 ex II. Other :
                            — Fruit falling within heading No 08.01 , excluding
                               pineapples                                           11%
                           — Fruit falling within heading No 08.09, excluding
                               melons and water melons                              11%
     20.05    Jams, fruit jellies, marmalades, fruit puree and fruit pastes,
              being cooked preparations, whether or not containing added
              sugar :
              B. Jams and marmalades of citrus fruit :
                  ex     I. With a sugar content exceeding 30% weight,
                            excluding orange jam and marmalade                  19% + (L)
                  ex II. With a sugar content exceeding 13°/o but not
                            exceeding 30°/o by weight, excluding orange jam
                            and marmalade                                       19% + (L)
                  ex III. Other, excluding orange jam and marmalade ....            19%
              C. Other :
                        I. With a sugar content exceeding 30%> by weight:
                            ex b) Other :
                                   — Of fruit falling within heading No 08.01 ,
                                      excluding pineapples                      16% + (L)
                                   — Of fruit falling within heading No 08.09,
                                      excluding melons and water melons ....    16% + (L)
                  ex II. With a sugar content exceeding 13% but not
                            exceeding 30% by weight:
                            — Of fruit falling within heading No 08.01, exclud­
                               ing pineapples                                   16% + (L)
                            — Of fruit falling within heading No 08.09, ex­
                               cluding melons and water melons                  16% + (L)
                  ex III . Other :
                            — Of fruit falling within heading No 08.01,
                               excluding pineapples                                 16%
                            — Of fruit falling within heading No 08.09, ex­
                               cluding melons and water melons                      16%
     20.06    Fruit, otherwise prepared or preserved, whether or not
              containing added sugar or spirit:
              A. Nuts (including ground-nuts), roasted, in immediate
                  packings of a net capacity :
    l               I. Of more than 1 kg:
                       — Almonds, walnuts and hazelnuts
                       — Other
                   II. Of 1 kg or less:
                                                                                    12%
                                                                                     9%
                       — Almonds, walnuts and hazelnuts                             14%
                       — Other                                                      11%
 ---pagebreak--- 29 . 11 . 75               Official Journal of the European Communities                         127
               CCT                                                                        Rate
              heading                             Description                           of duty
                No
              20.06   B. Other :
             (cont'd)    I. Containing added spirit:
                             a) Ginger                                                   14%
             I               b) Pineapples, in immediate packings of a net capacity:
                                 1 . Of more than 1 kg:
                                     aa) With a sugar content exceeding 17°/o by
                                          weight                                     14% + (L)
             l                       bb) Other                                           14%
                                 2. Of 1 kg or less:
                                     aa) With a sugar content exceeding 19% by
                                          weight                                     14% + (L)
                                     bb ) Other                                          14%
                             c) Grapes :
                                 1 . With a sugar content exceeding 13% by weight    25 % + (L)
             l                   2.  Other                                               25%
                             d) Peaches, pears and apricots, in immediate packings
                                 of a net capacity :
                                 1 . Of more than 1 kg:
                                     aa) With a sugar content exceeding 13% by
                                          weight                                     25 % + (L)
                                     bb) Other                                           25%
                                 2. Of 1 kg or less:
                                     aa) With a sugar content exceeding 15% by
                                          weight                                     25% + (L)
                                     bb) Other                                           25%
                             e) Other fruits :
                                 ex 1 . With a sugar content exceeding 9% by
                                         weight, excluding cherries                  25% + (L)
                                 ex 2. Other, excluding cherries                         25%
                             f) Mixtures of fruit :
                                 1 . With a sugar content exceeding 9% by weight     25 % + (L)
                                 2.  Other                                               25%
                         II. Not containing added spirit:
                             a ) Containing added sugar, in immediate packings of
                                 a net capacity of more than 1 kg:
                                     2. Grapefruit segments                          11% + (L)
                                     3. Mandarins (including tangerines and sat­
                                         sumas); Clementines, wilkings and other
             \                           similar citrus hybrids                       19% + (L)
                                     4. Grapes                                        18% + (L)
                                 ex 8 . Other fruits :
                                         — Fruit falling within heading No 08.01,
                                            excluding pineapples                     10% + (L)
 ---pagebreak--- 128                     Official Journal of the European Communities                          29 . 11 . 75
      CCT                                                                              Rate
     heading                                     Description                          of duty
       No
     20.06     |r                      — Fruit falling within heading No 08.09,
    (cont'd)                              excluding melons and water melons ....   10% + (L)
                                       — Tamarind (pods, pulp)                     10% + (L)
                          b) Containing added sugar, in immediate packings of
                              a net capacity of 1 kg or less:
                                   2. Grapefruit segments                          11% + (L)
                                   3 . Mandarins, (including tangerines and sat­
                                       sumas); Clementines, wilkings and other
                                       similar citrus hybrids                      20% + (L)
                                   4. Grapes                                       19 % + (L)
                              ex 8 .   Other fruits :                              I
                                       — Fruit falling within heading No 08.01,
                                          excluding pineapples                     11% + (L)>
                                       — Fruit falling within heading No 08.09,
                                          excluding melons and water melons ....   11% + (L)
                           c) Not containing added sugar, in immediate packings
                              of a net capacity :                                  I
                              1 . Of 4-5 kg or more:                               l
                                   ex dd) Other fruits :                           l
                                            — Fruit     falling within heading No
                                                08.01,  excluding pineapples           11%
                                            — Fruit     falling within heading No
                                                08.09,  excluding melons and water
                                                melons                                 11%
                              2. Of less than 4-5 kg:
                                   ex bb) Other fruit and mixtures of fruit:
                                            — Fruit     falling within heading No
                                                08.01 , excluding pineapples           11%
                                            — Fruit     falling within heading No
                                                08.09,  excluding melons and water
                                                melons                                 11%
     20.07 (*)    Fruit juices (including grape must) and vegetable juices,
                  whether or not containing added sugar, but unfermented and
                  not containing spirit :
                  A. Of a specific gravity exceeding 1-33 at 15 °C :
                     III . Other :
                           ex a) Of a value exceeding 30 u.a. per 100 kg net
                                   weight:
                                       — Fruit falling within heading No 08.01,
                                          excluding pineapples                         19%
                                       — Fruit falling within heading No 08.09,
                                          excluding melons and water melons ....       19%
                              b) Of a value not exceeding 30 u.a. per 100 kg
                                   net weight :                                    I
                                   ex 1 . With an added sugar content exceeding
                                          30°/o by weight:                         I
 ---pagebreak--- 29 . 11.75                 Official Journal of the European Communities                            129
             CCT                                                                          Rate
            heading.                              Description                            of duty
              No
           20.07 (*)                       — Fruit falling within heading No
           (cont'd)                            08.01, excluding pineapples             19% + (L)
                                           — Fruit falling within heading No 08.09,
                                               excluding melons and water melons       19% + (L)
                                    ex 2 . Other:
                                           — Fruit falling within heading No
                                               08.01, excluding pineapples                19%
                                           — Fruit falling within heading No 08.09,
                                               excluding melons and water melons          19%
                     B. Of a specific gravity of 1-33 or less at 15 °C:
                        II. Other :
                            a) Of a value exceeding 30 u.a. per 100 kg net weight:
                                    2. Grapefruit juice                                  9-5 %
                               ex 3 . Other citrus fruit juices:
                                       aa) Containing added sugar                         14%
                                       bb ) Other                                         15%
                               ex 6. Other fruit and vegetable juices, excluding
                                       apricot and peach juice:
                                       aa) Containing added sugar                         17%
                                       bb) Other                                          18%
                                    7. Mixtures :
                                       ex bb ) Other, excluding mixtures contain­
                                                ing either separately or together,
                                                over 25% of grape, citrus fruit, pine­
                                                apple, apple, pear, tomato, apricot
                                                or peach juice:
                                                11 . Containing added sugar               17%
                                                22. Other                                 18%
                            b) Of a value of 30 u.a. or less per 100 kg net weight:
                                    2. Grapefruit juice:
                                       aa) With an added sugar content exceeding
                                            30% by weight                               9% -1- (L)
                                       bb) Other                                           9%
                                    4. Other citrus fruit juices:
                                       aa) With an added sugar content exceeding
                                            30% by weight                              14% + (L)
                                       bb ) With an added sugar content of 30% or
                                            less by weight                                14%
                                       cc) Not containing added sugar                     15 % '
                               ex 7. Other fruit and vegetable juices, excluding
                                       apricots and peaches :
                                       aa) With an added sugar content exceeding
                                            30% by weight                              17% + (L)
 ---pagebreak--- 130                  Official Journal of the European Communities                         29 . 11.75
      CCT                                                                          Rate
     heading                               Description                            of duty
       No
    20.07 (*)                bb) With an added sugar content of 30% or
    (cont'd)                     less by weight                                    17%
                             cc) Not containing added sugar                        18%
                         8.  Mixtures :
                             ex bb) Other, excluding mixtures containing,
                                      either separately or together, over 25%
                                     of grape, citrus fruit, pineapples, apple,
                                     pear, tomato, apricot or peach juice:
                                     11 . With an added sugar content
                                          exceeding 30% by weight               17% + (L)
                                     22. With an added sugar content of
                                          30% or less by weight                    17%
                                     33 . Not containing added sugar               18%
     21.01    Roasted chicory and other roasted coffee substitutes; extracts,
              essences and concentrates thereof:
              A. Roasted chicory and other roasted coffee substitutes :
                  II. Other                                                      2% + vc
              B. Extracts, essences and concentrates of the products
                  described under subheading A:
                  II. Other                                                      6% + vc
     21.02    Extracts, essences or concentrates, of coffee, tea or mate;
              preparations with a basis of those extracts, essences or
              concentrates :
              ex A. Essences or concentrates of coffee                              9%
                  B. Extracts, essences or concentrates of tea or mate;
                      preparations with a basis of those extracts, essences or
                      concentrates                                                 Free
     21.03    Mustard flour and prepared mustard :
              A. Mustard flour, in immediate packings of a net capacity:
                   I. Of 1 kg or less                                              Free
                  II. Of more than 1 kg                                            Free
              B. Prepared mustard                                                   9%
     21.04    Sauces; mixed condiments and mixed seasonings :
              ex B. Other, excluding sauces with a vegetable oil basis ....         8%
     21.05    Soups and broths, in liquid, solid or powder form; homogen­
              ized composite food preparations :
              A. Soups and broths, in liquid, solid or powder form                 11%
              B. Homogenized composite food preparations                           17%
 ---pagebreak--- 29 . 11 . 75                 Official Journal of the European Communities                     131
              CCT
                                                                                       Rate
             heading                              Description                         of duty
               No
             21.06   Natural yeasts ( active or inactive); prepared baking powders:
                     A. Active natural yeasts :
                          I. Culture yeast                                             8%
                         II. Bakers' yeast:
                             a ) Dried                                              5 % + vc
                             b) Other                                               5% + vc
                        III. Other                                                     10%
                     B. Inactive natural yeasts :             >
                          I. In tablet, cube or similar form, or in immediate
                             packings of a net capacity of 1 kg or less                6%
                         II. Other                                                     3%
                     C. Prepared baking powders                                        4%
             21.07   Food preparations not elsewhere specified or included :
                     A. Cereals in grain or ear form, pre-cooked or otherwise
                        prepared                                                    4% -f- vc
                     F.  Other :
                          I. Containing no milkfats or containing less than 1.5 %
                             by weight of such fats:
                              a) Containing no sucrose or containing less than 5°/o
                                 by weight of sucrose ( including invert sugar
                                 expressed as sucrose):
                                 ex 1 . Containing no starch or less than 5% by
                                        weight of starch :
                                        — Palm tree cores                              9%
             22.01   Waters, including spa waters and aerated waters; ice and
                     snow :
                     A. Spa waters, natural or artificial; aerated waters              Free
             22.02   Lemonade, flavoured spa waters and flavoured aerated waters,
                     and other non-alcoholic beverages, not including fruit and
                     vegetable juices falling within heading No 20.07:
                     A. Not containing milk or milkfats                                6%
             22.03   Beer made from malt                                              14-5 %
             23.01   Flours and meals, of meat, offals, fish, crustaceans or
                     molluscs, unfit for human consumption; greaves :
                     B. Flours and meals of fish, crustaceans or molluscs              Free
             23.02   Bran, sharps and other residues derived from the sifting,
                     milling or working of cereals or of leguminous vegetables :
                     B. Of leguminous vegetables                                       3%
             23.06   Products of vegetable origin of a kind used for animal food,
                     not elsewhere specified or included:
                     B.  Other                                                         Free
 ---pagebreak--- 132                           Official Journal of the European Communities                        29. 11 . 75
          CCT                                                                             Rate
         heading                                   Description                          of duty
           No
        23.07           Sweetened forage; other preparations of a kind used in animal
                        feeding:
                        A. Fish or marine mammal solubles                                  ree
                        C. Other                                                          6%
        24.02           Manufactured tobacco ; tobacco extracts and essences :        I
                        A. Cigarettes                                                    89%
                        B. Cigars                                                        49%
                        C. Smoking tobacco                                               114%
                        D. Chewing tobacco and snuff                                     49%
                        E. Other, including agglomerated tobacco, in the form of
                            sheets or strip                                               19%
                                                 Abbreviations
    (L):     indicates that the goods referred to are subject to the levy system;
    vc:       indicates that the goods referred to are subject to a charge based on a variable
             component which is specified under the regulations concerning trade in certain goods
             resulting from the processing of agricultural products ;
    adf:     indicates that additional duty may be levied on the flour content of the products
             concerned ;
    ads: indicates that additional duty may be levied on the sugar content of the products
             concerned.
 ---pagebreak--- 29 . 11 . 75                         Official Journal of the European Communities                            133
                                                         ANNEX B
             List of products in respect of which the difference between the lowest duties applied on
             1 January 1972 to the developing countries by Denmark, Ireland and the United Kingdom and
             the Common Customs Tariff duties must be reduced by 60°/o in accordance with Article 1
                                                     of this Regulation
                  CCT
                 heading                                         Description
                   No
                07.04         Dried, dehydrated or evaporated vegetables, whole, cut, sliced, broken or in
                             powder but not further prepared:
                             ex B. Other:
                                      — Whole mushrooms, dried, dehydrated or evaporated, excluding
                                         cultivated mushrooms
                                      — Horse-radish ( Cochlearia armoracia)
                08.05         Nuts other than those falling within heading No 08.01, fresh or dried, shelled
                             or not :
                                 D. Pistachios
                                 E.   Pecans
                                 F. Area ( or betel) and cola
                             ex G. Other (excluding hazelnuts)
                08.10        Fruit (whether or not cooked), preserved by freezing, not containing added
                             sugar :
                             ex A. Bilberries and blackberries
                             ex B. Other:
                                     — Quinces
                                     — Fruit falling within heading No 08.01, excluding pineapples;
                                        grapefruit and pomelos, whortleberries, bilberries, blackberries
                                      — Fruit falling within heading No 08.09, excluding melons and water­
                                         melons
                08.11        Fruit 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:
                                 C. Papaws
                                 D. Bilberries
                             ex E. Other:
                                     — Quinces
                                     — Fruit falling within heading No 08.01, excluding pineapples ; grape­
                                        fruit and pomelos, whortleberries, bilberries, blackberries
                                     — Fruit falling within heading No 08,09 excluding melons and water­
                                        melons
 ---pagebreak--- 134                               Official Journal of the European Communities                                29 . 11.75
           CCT
          heading                                                   Description
            No
         08.12             Fruit dried, other than that falling within heading No 08.01, 08.02, 08.03, 08.04
                           or 08.05 :
                               A. Apricots
                               E. Papaws
                           ex G. Others :
                                    — Tamarind (pods, pulp)
         08.13             Peel of melons and citrus fruit, fresh, dried or provisionally preserved in brine,
                           in sulphur water or in other preservative solutions
         16.02(a)          Other prepared or preserved meat or meat offal :
                           B. Other:
                               III. Other:
                                    b ) Other:
                                        ex 1 . Containing bovine meat or offal :
                                                — Prepared or preserved bovine tongue
         20.01             Vegetables and fruit, prepared or preserved by vinegar or acetic acid, with
                           or without sugar, whether or not containing salt, spices or mustard:
                           ex B. Other, excluding gherkins, cucumbers, 'mixed pickles' and sweet peppers
         20.02             Vegetables prepared or preserved otherwise than by vinegar or acetic acid:
                               E. Sauerkraut
                           ex F. Capers
         20.03             Fruit preserved by freezing, containing added sugar:
                           ex A. With a sugar content exceeding 13 % by weight:
                                    — Fruit falling within heading No 08.01, excluding pineapples
                                    — Fruit falling within heading No 08.09, excluding melons and water
                                        melons
                           ex B.    Other:
                                    — Fruit falling within heading No 08.01, excluding pineapples
                                    — Fruit falling within heading No 08.09, excluding melons and water
                                        melons
         20.04             Fruit, fruit-peel and parts of plants, preserved by sugar (drained, glace or
                           crystallized):
                           B. Other:
                               ex I. With a sugar content exceeding 13% by weight:
                                        — Fruit falling within heading No 08.01, excluding pineapples
                                        — Fruit falling within heading No 08.09, excluding melons and
                                           water melons
                               ex II. Other:
                                        — Fruit falling within heading No 08.01, excluding pineapples
                                        — Fruit falling within heading No 08.09, excluding melons and
                                           water melons
    ( a) This heading is to be deleted from this Annex on 1 April 1976.
 ---pagebreak--- 29 . 11 . 75                 Official Journal of the European Communities                          135
               CCT
             heading                                     Description
                No
              20.05  Jams, fruit jellies, marmalades, fruit puree and fruit pastes, being cooked
                     preparations, whether or not containing added sugar:
                     B. Jams and marmalades of citrus fruit :
                         ex I. With a sugar content exceeding 30 % by weight, excluding orange
                                  jam and marmalade
                         ex II . With a sugar content exceeding 13°/o but not exceeding 30°/o by
                                  weight, excluding orange jam and marmalade
                         ex III. Other, excluding orange jam and marmalade
                     C. Other :
                               I. With a sugar content exceeding 30% by weight:
                                  ex b) Other :
                                      — Of fruit within heading No 08.01, excluding pineapples
                                      — Of fruit falling within heading No 08.09, excluding melons
                                         and water melons
                        ex II. With a sugar content exceeding 13°/o but not exceeding 30°/» by
                                  weight:
                                  — Of fruit falling within heading No 08.01, excluding pineapples
                                  — Of fruit falling within heading No 08.09, excluding melons and
                                      water melons
                         ex III. Other:
                                  — Of fruit falling within heading No 08.01, excluding pineapples
                                  — Of fruit falling within heading No 08.09, excluding melons and
                                      water melons
             20.06   Fruit, otherwise prepared or preserved, whether or not containing added sugar
                     or spirit:
                     A. Nuts (including ground-nuts), roasted, in immediate packings of a net
                         capacity:
                          I. Of more than 1 kg:
                             — Almonds, walnuts and hazelnuts
                             — Other
                         II. Of 1 kg or less:
                             — Almonds, walnuts and hazelnuts
                             — Other
                     B.  Other:
                          I. Containing added spirit:
                             a) Ginger
                             b) Pineapples, in immediate packings of a net capacity:
                                  1 . Of more than 1 kg:
                                      aa) With a sugar content exceeding 17% by weight
                                      bb) Other
                                  2. Of 1 kg or less :
                                      aa) With a sugar content exceeding 19% by weight
                                      bb) Other
 ---pagebreak--- 136            Official Journal of the European Communities                               29 . 11 . 75
      CCT
     heading                                  Description
       No
     20.06       c) Grapes :
    (cont'd)
                    1 . "With a sugar content exceeding 13% by weight
                    2. Other
    \            d) Peaches, pears and apricots, in immediate packings of a net capacity:
                    1 . Of more than 1 kg:
                        aa) With a sugar content exceeding 13% by weight
                        bb) Other
                    2. Of 1 kg or less:
                        aa) With a sugar content exceeding 15% by weight
                        bb ) Other
                 e) Other fruits:
                    ex 1 . With a sugar content exceeding 9% by weight, excluding
                            cherries
                    ex 2. Other, excluding cherries
                 f) Mixtures of fruit:
    \               1 . With a sugar content exceeding 9% by weight
                    2.  Other
             II. Not containing added spirit:
                 a) Containing added sugar, in immediate packings of a net capacity
                    of more than 1 kg:
                        2. Grapefruit segments
                        3. Mandarins, (including tangerines and satsumas); Clementines,
                            wilkings and other citrus hybrids
                        4. Grapes
                    ex 8. Other fruits :
                            — Fruit falling within heading No 08.01, excluding
                               pineapples
                            — Fruit falling within heading No 08.09, excluding melons
                               and water melons
                            — Tamarind (pods, pulp)
                 b) Containing added sugar, in immediate packings of a net capacity
                    of 1 kg or less:
                        2. Grapefruit segments
                        3. Mandarins (including tangerines and satsumas); Clementines,
                            wilkings and other similar citrus hybrids
                        4. Grapes
                    ex 8 . Other fruits :
                            — Fruit falling within heading No 08.01, excluding
                               pineapples
                            — Fruit falling within heading No 08.09, excluding melons
                               and water melons
                 c) Not containing added sugar, in immediate packings of a net capacity:
                    1 . Of 4-5 kg or more:
                        ex dd) Other fruits :
                                — Fruit falling within heading No 08.01, excluding
                                     pineapples
 ---pagebreak--- 29 . 11.75                   Official Journal of the European Communities                                137
             CCT
            heading                                      Description
              No
           20.06                             — Fruit falling within heading No 08.09, excluding
           (cont'd)                             melons and water melons
                                 2. Of less than 4-5 kg:
                                     ex bb) Other fruit and mixtures of fruit:
                                             — Fruit falling within heading No 08.01, excluding
                                                pineapples
                                             — Fruit falling within heading No 08.09, excluding
                                                melons and water melons
            20.07   Fruit juices (including grape must) and vegetable juices, whether or not con­
                    taining added sugar, but unfermented and not containing spirit:
                    A. Of a specific gravity exceeding 1-33 at 15 °C:
                        III. Other:
                              ex a) Of a value exceeding 30 u.a. per 100 kg net weight:
                                     — Fruit falling within heading No 08.01 excluding pineapples
                                     — Fruit falling within heading No 08.09, excluding melons and
                                        water melons
                                 b) Of a value not exceeding 30 u.a. per 100 kg net weight:
                                     ex 1. With an added sugar content exceeding 30% by weight:
                                            — Fruit falling within heading No 08.01, excluding
                                               pineapples
                                            — Fruit falling within heading No 08.09, excluding
                                               melons and water melons
                                     ex 2.  Other:
                                            — Fruit falling within heading No 08.01, excluding
                                               pineapples
                                            — Fruit falling within heading No 08.09, excluding
                                               melons and water melons
                    B. Of a specific gravity of 1-33 or less at 15 °C:
                         II . Other:
                              a) Of a value exceeding 30 u.a. per 100 kg net weight:
                                     2. Grapefruit juice
                                 ex 3. Other citrus fruit juices :
                                        aa) Containing added sugar
                                        bb) Other
                                 ex 6. Other fruit and vegetable juices, excluding apricot and peach
                                        juice:
                                        aa) Containing added sugar
                                        bb) Other
                                     7. Mixtures :
                                        ex bb) Other, excluding mixtures containing, either separately
                                                or together, over 25% of grape, citrus fruit, pineapple,
                                                apple, pear, tomato, apricot or peach juice:
                                                11 . Containing added sugar
                                                22.  Other
 ---pagebreak--- 138          Official Journal of the European Communities                                29 . 11 . 75
      CCT
     heading                              Description
       No
                                                       /
      20.07   b) Of a value of 30 u.a. or less per 100 kg net weight:
    (cont'd)
                     2. Grapefruit juice:
                        aa) With an added sugar content exceeding 30% by weight
                        bb ) Other
                     4. Other citrus fruit juices :
                        aa) With an added sugar content exceeding 30% by weight
                        bb) With an added sugar content of 30% or less by weight
                        cc) Not containing added sugar
                 ex 7. Other fruit and vegetable juices, exceeding apricots and
                        peaches:
                        aa) With an added sugar content exceeding 30% by weight
                        bb ) With an added sugar content of 30% or less by weight
                         cc) Not containing added sugar
                     8. Mixtures :
                        ex bb) Other, excluding mixtures containing, either separately
                                or together, over 25% of grape, citrus fruit, pineapple,
                                 apple, pear, tomato, apricot or peach juice:
                                 11 . With an added sugar content exceeding 30% by
                                      weight
                                 22. With an added sugar content of 30% or less by
                                      weight
                                 33. Not containing added sugar
 ---pagebreak--- 29 . 11 . 75                        Official Journal of the European Communities                               139
                                                       ANNEX C
                   List of developing countries and territories enjoying generalized tariff preferences
                                              INDEPENDENT COUNTRIES
Afghanistan                               Haiti                                     Qatar
Algeria                                   Honduras                                  Romania
Argentina                                 India                                     Rwanda
Bahamas                                   Indonesia                                 Saudi Arabia
Bahrain                                   Iran                                      Senegal
Bangladesh                                Iraq                                      Sierra Leone
Barbados                                  Ivory Coast                               Singapore
Bhutan                                    Jamaica                                   Somalia
Bolivia                                   Jordan                                    Sri Lanka
Botswana                                  Kenya                                     Sudan
Brazil                                    Khmer Republic                            Surinam
Burma                                     Korea (South)                             Swaziland
Burundi                                   Kuwait                                    Syria
Cameroon                                  Laos                                      T anzania
                                          Lebanon                                   Thailand
Cape Verde Islands
                                          Lesotho
Central African Republic                                                            Togo
Chad                                      Liberia                                   Tonga
Chile                                     Libya                                     Trinidad and Tobago
Colombia                                  Malagasy Republic                         Tunisia
Congo, People's Republic of               Malawi                                    Uganda
Costa Rica                                Malaysia                                  United Arab Emirates :
Cuba                                      Maldive Islands                                Abu Dhabi
Cyprus                                    Mali                                           Dubai
Dahomey                                   Mauritania                                     Ras al Khaimah
Dominican Republic                        Mauritius                                      Fujairah
Ecuador                                   Mexico                                         Ajman
Egypt, Arab Republic of                   Morocco                                        Sharjah
El Salvador                               Nauru                                          Ummal Qaiwain
Equatorial Guinea                         Nepal                                     Upper Volta
Ethiopia                                  Nicaragua                                 Uruguay
Fiji                                      Niger                                     Venezuela
Gabon                                     Nigeria                                   Vietnam, Republic of
Gambia                                    Oman                                      Western Samoa
Ghana                                     Pakistan                                  Yemen, People's Democratic
Grenada                                   Panama                                    Republic of
Guatemala                                 Papua New Guinea                          Yemen Arab Republic
Guinea                                   Paraguay                                   Yugoslavia
Guinea Bissau                            Peru                                       Zaire
Guyana                                   Philippines                                Zambia
 ---pagebreak--- 140                                Official Journal of the European Communities                                           29 . 11.75
                                             COUNTRIES AND TERRITORIES
     dependent or administered, or for whose external relations Member States of the Community
                                    or third countries are wholly or partly responsible
     Afars and Issas (Territory of the)
     Angola (including Cabinda)
     Australian Antarctic Territory
     Belize
     Bermuda
     British Antarctic Territory
     British Indian Ocean Territory (Aldabra, Farquhar, Chagos Archipelago, Desroches)
     British Pacific Ocean (*)
     Brunei
     Cayman Islands and Dependencies
     Christmas Island
     Cocos (Keeling) Islands
     Comoro Archipelago
     Corn Islands and Swan Islands
     Falkland Islands and Dependencies
     French Polynesia
     French Southern and Antarctic Territories
     Gibraltar
     Heard Island and McDonald Islands
     Hong Kong
     Leeward Islands (2)
     Macao
     Mozambique
     Netherlands Antilles
     New Caledonia and Dependencies
     Norfolk Island
     Pacific Islands administered by the United States of America or under United States trusteeship (3)
     Portuguese Timor
     St Helena (including Ascension, Gough Island, and Tristan da Cunha)
     Saint Pierre and Miquelon
     Sao Tome and Principe
     Seychelles (including Amirantes)
     Sikkim
     Spanish territories in Africa
    Territories for which New Zealand is responsible ( Cook Islands, Niue Island, Tokelau Islands
          and Ross Dependency)
     Turks and Caicos Islands
     Virgin Islands of the United States (St Croix, St Thomas, St John, etc.)
     Wallis and Futuna Islands
     Windward Islands (4)
     Note: The above lists may by amended subsequently to take account of changes in the inter­
              national status of countries or territories.
    f1) Gilbert Islands, Tuvalu , British Solomon Islands , New Hebrides Condominium, and Pitcairn Islands.
    (*) Antigua , Montserrat, St Kitts-Nevis-Anguilla , British Virgin Islands .
    (3) The Pacific Islands administered by the United States of America include: Guam, American Samoa (including
        Swain 's Island), Midway Islands , Johnston and Sand Islands , Wake Island and the Trust Territory of the Pacific
        Islands (the Caroline , Marianas and Marshall Islands).
    (4) Dominica, St Lucia, St Vincent.