CELEX: 31986R0691
Language: en
Date: 1986-03-03 00:00:00
Title: Council Regulation (EEC) No 691/86 of 3 March 1986 establishing arrangements for trade between Spain and Portugal on the one hand and the African, Caribbean and Pacific States (ACP States) on the other

5 . 3 . 86                                       Official Journal of the European Communities                                  No L 63 / 3
                                                 COUNCIL REGULATION ( EEC ) No 691 / 86
                                                                 of 3 March 1986
                     establishing arrangements for trade between Spain and Portugal on the one hand and the
                                        African , Caribbean and Pacific States (ACP States ) on the other
 THE COUNCIL OF THE EUROPEAN COMMUNITIES ,                                   Whereas the validity of the special provisions applying to
                                                                              Spain and Portugal should therefore be extended beyond the
 Having regard to the Treaty establishing the European                       expiry of the abovementioned Regulations pending the
 Economic Community , and in particular Article 113                          conclusions of the negotiations under way with the ACP
 thereof,                                                                     States for a protocol adapting the Third ACP-EEC
                                                                             Convention and laying down transitional measures to take
                                                                             account of the accession of Spain and Portugal ;
 Having regard to the proposal from the Commission ,
                                                                             Whereas quantitative restrictions which may be applied by
 Whereas the European Economic Community and the ACP                         the Kingdom of Spain or the Portuguese Republic vis-a-vis
 States opened negotiations on 10 December 1985 for the                      third countries in respect of products listed in Annex II to the
 conclusion of a protocol to adapt the Third ACP-EEC                         Treaty are covered by general provisions adopted by the
 Convention to take account of the accession of Spain and                    Council applying to all third countries ;
 Portugal to the European Communities ;
                                                                             Whereas the Commission should therefore lay down detailed
 Whereas Article 180 ( 1 ) and 367 of the Act of Accession of                rules of application in respect of these measures ;
 Spain and Portugal provide that if such a protocol has not
 been concluded by 1 January 1986 the Community shall take
 the necessary measures to remedy the situation ;                            Whereas the Canary Islands and Ceuta and Melilla do not
                                                                             form part of the customs territory of the Community and in
                                                                             principle autonomous acts or acts adopted under agreement
Whereas the Third ACP-EEC Convention has not yet entered                     of Community institutions concerning the common
 into force ;                                                                commercial policy and relating directly to the import or
                                                                             export of goods do not apply to those territories ;
Whereas Council Regulation ( EEC ) No 485 / 85 of 26
February 1985 concerning the application of Decision No                      Whereas Article 7 of Protocol No 2 to the Act of Accession
2 / 85 of the ACP-EEC Council of Ministers on transitional                   concerning the Canary Islands and Ceuta and Melilla
measures valid from 1 March 1985 (*), as extended by                         provides , however , that customs duties , charges having
Regulation ( EEC ) No 690 / 86 ( 2 ), and Council Regulation                 equivalent effect and trade arrangements applying to imports
( EEC ) No 486 / 85 of 26 February 1985 on the arrangements                  into the Canary Islands and Ceuta and Melilla of goods
applicable to agricultural products and certain goods                        coming from a third country may not be less favorable than
resulting from the processing of agricultural products                       those applied by the Community in accordance with its
originating in the African , Caribbean and Pacific States or in              international commitments or preferential arrangements
the overseas countries and territories ( 3 ), as extended by                 vis-a-vis such country , provided the country in question
Regulation ( EEC ) No 692 / 86 ( 4 ), lay down transitional                  accords imports from the Canary Islands and Ceuta and
measures to apply pending the entry into force of the Third                 Melilla the same treatment as it accords those from the
ACP-EEC Convention ;                                                         Community ;
Whereas the said transitional measures apply as between the                 Whereas provisions should therefore be adopted for
ACP States and the enlarged Community ;                                     implementation of the trade arrangements applicable to
                                                                            imports into the Canary Islands and Ceuta and Melilla of
                                                                            products originating in the ACP States ,
Whereas it is therefore necessary to lay down special
provisions for the implementation by the Kingdom of Spain
and the Portuguese Republic of the trade arrangements
established by the above Regulations ;
                                                                            HAS ADOPTED THIS REGULATION :
Whereas the Third ACP-EEC Convention is shortly due to
enter into force and provides for trade arrangements identical
to those established by the abovementioned Regulations ;
                                                                                                        Article 1
(>)  OJ No L 61 , 1 . 3 . 1985 , p. 1 .
(2)  See page 1 of this Official Journal .
(3)  OJ No L 61 , 1 . 3 . 1985 , p. 4 .                                     From 1 March 1986 until the entry into force of the protocol
(4)  See page 93 of this Official Journal .                                 referred to in Articles 179 and 366 of the Act of Accession or
 ---pagebreak--- No L 63 / 4                              Official Journal of the European Communities                               5 . 3 . 86
until 31 December 1986 , whichever is earlier, the Kingdom                                     Article 2
of Spain and the Portuguese Republic shall apply the same           This Regulation shall enter into force on the day of its
arrangements to imports originating in the ACP States as are
                                                                    publication in the Official Journal of the European
applied by the other Member States of the Community ,               Communities .
having regard to the specific provisions set out in the Annex
hereto .                                                            It shall apply with effect from 1 March 1986 .
                This Regulation shall be binding in its entirely and directly applicable in all Member
                States .
                Done at Brussels , 3 March 1986 .
                                                                                       For the Council
                                                                                        The President
                                                                                     W. F. van EEKELEN
 ---pagebreak---   5 . 3 . 86                                 Official Journal of the European Communities                                    No L 63 / 5
                                                                 ANNEX
                     Provisions applicable to imports into Spain and Portugal of products originating in the African,
                                               Caribbean and Pacific States (ACP States )
                              CHAPTER I                                 2.     By way of derogation from paragraph 1 :
               PROVISIONS APPLICABLE TO SPAIN
                                                                        — in the case of products listed in Annex I , the basic duty
                                                                            shall be the duty applied by the Kingdom of Spain
                                                                            vis-a-vis the ACP States on 1 January 1985 ,
                              Section I
                                                                        — in the case of the following products the basic duties shall
                                                                            be those indicated :
                        General arrangements
                                                                             CCT heading
                                                                                  No
                                                                                                        Description           Basic duty
                               Article 1
                                                                                 24.02     Manufactured tobacco ; tobacco
 1.       From 1 March 1986 the Kingdom of Spain shall apply                               extracts and essences :
 to imports of products originating in the African , Caribbean                             A. Cigarettes                       50%
 and Pacific States ( ACP ), other than those listed in Annex I ,                          B. Cigars                           55%
 the same customs duties as it applies to like products from the                           C. Smoking tobacco                  46,8%
 Community as constituted on 31 December 1985 .                                            D. Chewing tobacco and snuff        26%
                                                                                           E. Other , including agglomerated
                                                                                              tobacco in the form of sheets
 2.       In particular , the Kingdom of Spain shall gradually
 dismantle customs duties on imports originating in the ACP                                   or strip                         10,4%
 States in accordance with the following timetable :                            27.09      Petroleum oils and oils obtained
                                                                                           from bituminous minerals , crude     free
 — on 1 March 1986 each duty shall be reduced to 90% of
      the basic duty ,
 — on 1 January 1987 each duty shall be reduced to 77,5 %
      of the basic, duty ,
                                                                                                   Article 3
— on 1 January 1988 each duty shall be reduced to 62,5 %
      of the basic duty ,
— on 1 January 1989 each duty shall be reduced to 47,5 %               Should the Kingdom of Spain suspend customs duties on
      of the basic duty ,                                              imports from the Community as constituted on 3 1 December
                                                                       1985 or reduce them more rapidly than envisaged under the
— on 1 January 1990 each duty shall be reduced to 35 % of              timetable laid down , it shall also suspend or reduce by the
      the basic duty ,                                                 same percentage the customs duties applying to like products
                                                                       originating in the ACP States , other than products listed in
— on 1 January 1991 each duty shall be reduced to 22,5 %               Annex I.
      of the basic duty ,
— on 1 January 1992 each duty shall be reduced to 10 % of
      the basic duty .
                                                                                                   Article 4
The final 10% reduction shall be made on 1 January
1993 .
                                                                       1.     The Kingdom of Spain shall apply quantitative import
                                                                       restrictions :
3.       For the purposes of applying the duties calculated in
accordance with paragraph 2 they shall be rounded down to
                                                                       — until 31 December 1988 for the products listed in
one decimal place .                                                        Annex II ,
                                                                       — until 31 December 1989 for the products listed in
                              Article 2                                    Annex III .
1.       The basic duty for each product to which the successive       Until 31 December 1989 the Kingdom of Spain may also
reductions provided for in Article 1 ( 2) shall be applied shall       apply quantitative import restrictions to products listed in
be the duty actually applied by the Kingdom of Spain vis-a-vis         Annex IV , provided it applies similar measures vis-a-vis
the Community on 1 January 1985 .                                      non-preferential third countries .
 ---pagebreak--- No L 63 / 6                                Official Journal of the European Communities                                         5 . 3 . 86
2.     The restrictions referred to in paragraph 1 shall take         — in respect of the variable component of the charge , shall
the form of global quotas open to all ACP States .                         apply the preferential rates provided for in the Third
                                                                          ACP-EEC Convention from 1 March 1986 .
3.     The initial quotas are indicated in Annex II , Annex III
or Annex IV , as appropriate .
                                                                                                Section II
The quotas listed in Annexes II and IV and quotas 1-5 and             Products listed in Annex II to the Treaty establishing the
10-14 in Annex III shall be gradually increased at the                               European Economic Community
beginning of each year by 25 % in the case of value quotas
and 20% in the case of volume quotas . Each successive
increase shall be added to the quota and the following                                            Article 6
increase calculated on the basis of the total thus obtained .
                                                                      1.     For products listed in Annex II to the Treaty
                                                                      establishing the European Economic Community , starting
Quotas 6-9 in Annex III shall be increased by :                       on 1 March 1986 and subject to the special provisions laid
                                                                      down below , the Kingdom of Spain shall apply a duty which
— 13 % in the first year ,                                            reduces the difference between the basic duty and the
                                                                      preferential duty in accordance with the following
                                                                      timetable :
— 18% in the second year ,
                                                                      — on 1 March 1986 the difference shall be reduced to
— 20 % in the third year ,                                                 90,9% of the initial difference ,
                                                                      — on 1 January 1987 the difference shall be reduced to
— 20 % in the fourth year .                                                81,8% of the initial difference ,
                                                                      — on 1 January 1988 the difference shall be reduced to
4.      Where it is found that Spanish imports of a product                72,7% of the initial difference ,
listed in Annex II , Annex III or Annex IV have been less than
90 % of the quota level in two consecutive years , imports of         — on 1 January 1989 the difference shall be reduced to
                                                                           63,6% of the initial difference ,
that product originating in the ACP States shall be liberalized
at the beginning of the year following the two years in               — on 1 January 1990 the difference shall be reduced to
question provided the product concerned is at that time                    54,5 % of the initial difference ,
liberalized vis-a-vis the Community as constituted on 31
December 1985 .                                                       — on 1 January 1991 the difference shall be reduced to
                                                                           45,4% of the initial difference ,
                                                                      — on 1 January 1992 the difference shall be reduced to
Should the Kingdom of Spain liberalize imports from the                    36,3% of the initial difference ,
Community as constituted on 31 December 1985 of a
product listed in Annex II or Annex III , or increase a quota         — on 1 January 1993 the difference shall be reduced to
 applicable to the Community as constituted on 31 December                 27,2% of the initial difference ,
 1985 by more than the minimum percentage indicated in
                                                                      — on 1 January 1994 the difference shall be reduced to
paragraph 3 , it shall also liberalize imports of that product
 from the ACP States , or increase the global quota                        18,1 % of the initial difference ,
proportionately .                                                     — on 1 January 1995 the difference shall be reduced to
                                                                           9,0% of the initial difference .
 5 . The Kingdom of Spain shall administer the quotas                 The Kingdom of Spain shall apply the preferential rates in full
 referred to in paragraph 1 in accordance with the same rules          as from 1 January 1996 .
 and administrative practices it applies to imports of products
 originating in the Community as constituted on 31 December           However, the following products originating in the ACP
 1985 .                                                                States may be imported into Spain duty-free as from 1 March
                                                                       1986 .
                                                                          CCT heading No                       Description
                            Article 5                                          09.01         Coffee , whether or not roasted or freed of
                                                                                             caffeine ; coffee husks and skins ; coffee
                                                                                             substitutes containing coffee in any
 For products covered by Regulation ( EEC) No 3033 / 80 and                                  proportion :
 originating in the ACP States , the Kingdom of Spain :                                      A. Coffee :
                                                                                                  I. Unroasted :
 — as from 1 March 1986 , shall dismantle the customs duty                                           a ) Not freed of caffeine
     constituting the fixed component of the charge in                         18.01          Cocoa beans , whole or broken , raw or
     accordance with the timetable indicated in Article 1 ( 2 ),                              roasted
     starting from the basic duty indicated in Annex V ,
 ---pagebreak---  5 . 3 . 86                                Official Journal of the European Communities                                     No L 63 / 7
 2.      The Kingdom of Spain shall postpone implementation                                          Article 8
 of the preferential arrangements for olive oil , oil seeds and
 oleaginous fruit falling within Regulation No 136 / 66 / EEC ,        1.      The Kingdom of Spain may apply quantitative
 and for products derived therefrom , until 31 December               restrictions to imports of products originating in the ACP
 1990 .
                                                                      States :
 3.      The Kingdom of Spain shall postpone implementation           ( a ) until 31 December 1989 in respect of the products listed
 of the preferential arrangements for fruit and vegetables                   in Annex VI ;
 falling within Regulation ( EEC ) No 1035 / 72 until 31
 December 1989 .                                                      ( b ) until 31 December 1995 in respect of the products listed
                                                                             in Annex VII ;
 4.      Starting on 1 March 1986 the Kingdom of Spain shall          ( c) in respect of products subject under Article 8 1 of the Act
 apply to fishery products falling within Common Customs                    of Accession to the supplementary mechanism
 Tariff headings or subheadings 03.01 , 03.02 , 03.03 , 05.15               applicable to imports into Spain from the Community as
 A , 16.04 , 16.05 and 23.01 B a duty which reduces the                     constituted on 31 December 1985 , other than products
 difference between the basic duty and the preferential duty in             falling within Regulation ( EEC ) No 1035 / 72 .
 accordance with the following timetable :
 — on 1 March 1986 the difference shall be reduced to
                                                                      2.       Until 31 December 1990 the Kingdom of Spain shall
                                                                      apply quantitative restrictions to imports of products
      87,5% of the initial difference ,
                                                                      originating in the ACP States and referred to :
— on 1 January 1987 the difference shall be reduced to                — in Article 1 ( 2 ) ( a ) of Regulation No 136 / 66 / EEC other
     75,0 % of the initial difference ,                                    than soya beans falling within subheading ex 12.01 B of
                                                                           the Common Customs Tariff,
— on 1 January 1988 the difference shall be reduced to
     62,5 % of the initial difference ,                              — in Article 1 (2 ) ( b ) of Regulation No 136 / 66 / EEC other
                                                                           than products falling within subheading 15.17 B II and
— on 1 January 1989 the difference shall be reduced to                     23.04 B of the Common Customs Tariff.
     50,0 % of the initial difference ,
— on 1 January 1990 the difference shall be reduced to               3.       Until 31 December 1992 the Kingdom of Spain may
     37,5 % of the initial difference ,                              retain quantitative restrictions on imports of products listed
                                                                     in Annex VIII originating in the ACP States .
— on 1 January 1991 the difference shall be reduced to
     25,0 % of the initial difference ,                              4.       The Commission         shall  determine  the    rules for
                                                                     implementation of the measures referred to in paragraphs 1
— on 1 January 1992 the difference shall be reduced to               to 3 in accordance with the arrangements established by the
     12,5% of the initial difference .                               Council .
The Kingdom of Spain shall apply the preferential rates in full
as from 1 January 1993 .
                                                                                                    Article 9
However , for prepared or preserved sardines falling within
subheading 16.04 D of the Common Customs Tariff,                     1.       In the case of products which are not subject on
starting on 1 March 1986 the Kingdom of Spain shall apply a          1 March 1986 to a common organization of the market,
duty which reduces the difference between the basic duty and         Articles 130 ( 1 ) and 131 ( 1 ) of the Third ACP-EEC
the preferential duty in accordance with the timetable laid          Convention concerning the elimination of charges having
down in paragraph 1 .                                                equivalent effect to customs duties and the abolition of
                                                                     quantitative restrictions and measures having equivalent
                                                                     effect shall not apply to such charges , restrictions or
5.       For the purposes of paragraphs 1 and 4 the basic duty       measures where they form an integral part of a national
shall be that defined in Article 2(1 ). However, the basic duty      organization of the market in Spain at the time of
for domestic rabbits falling within subheading 01 . 06 A of the      accession .
Common Customs Tariff shall be 6,5% .
                                                                     These provisions shall apply only until a common
                                                                     organization of the market is established for such products or
                                                                     until 31 December 1995 , whichever is the earlier , and only in
                            Article 7                                so far as is strictly necessary to ensure the functioning of the
                                                                     national organization .
The Kingdom of Spain shall apply as from 1 March 1986 the
non-tariff benefits , and in particular the levy reductions ,        2.       By way of derogation from paragraph 1 , the Kingdom
accorded by the Community to products originating in the             of Spain may retain quantitative restrictions on imports of
ACP States .                                                         bananas falling within subheading 08.01 B of the Common
 ---pagebreak--- No L 63 / 8                                Official Journal of the European Communities                                      5 . 3 . 86
Customs Tariff and originating in the ACP States , until a                                     CHAPTER II
common organization of the market is established for such
products , and in so far as is strictly necessary to ensure the                PROVISIONS APPLICABLE TO PORTUGAL
functioning of the national organization .
                                                                                                Section I
                                                                                           General arrangements
                        Section III
            Canary Islands and Ceuta and Melilla                                                Article 11
                                                                      1.    The Portuguese Republic shall abolish customs duties
                                                                      on imports of products originating in the ACP States as from
                                                                      1 March 1986 .
                          Article 10
                                                                      2.    By way of derogation from paragraph 1 , the
1.     Without prejudice to the following provisions , the            Portuguese Republic shall gradually dismantle customs
arrangements for trade between the Canary Islands and                 duties on imports originating in the ACP States of the
Ceuta and Melilla on the one hand and the ACP States on the           products listed in Annex X in accordance with the following
other shall be the same as those for trade between the                timetable :
Community and the ACP States provided the ACP States
                                                                      — on 1 March 1986 each duty shall be reduced to 90% of
accord products originating in the Canary Islands and Ceuta
                                                                          the basic duty ,
and Melilla the same treatment they accord those from the
Community .                                                           — on 1 January 1987 each duty shall be reduced to 80 % of
                                                                          the basic duty ,
2.     Customs duties applied by the Canary Islands and               — on 1 January 1988 each duty shall be reduced to 65 % of
Ceuta and Melilla to products other than those listed in                  the basic duty ,
Annex II to the Treaty establishing the European Economic
Community and the charge known as 'arbitrio insular —                 — on 1 January 1989 each duty shall be reduced to 50 % of
tarifa general' existing in the Canary Islands shall be                   the basic duty ,
dismantled in respect of products originating in the ACP
States starting on 1 March 1986 and in accordance with                — on 1 January 1990 each duty shall be reduced to 40 % of
the timetable and arrangements indicated in Articles 1 , 2                the basic duty ,
and 3 .                                                               — on 1 January 1991 each duty shall be reduced to 30 % of
                                                                          the basic duty ,
3.     Customs duties applied by the Canary Islands and               — the final two 15 % reductions shall be made on 1 January
Ceuta and Melilla to products listed in Annex II to the Treaty            1992 and 1 January 1993 .
establishing the European Economic Community and
originating in the ACP States shall be aligned progressively          3.     For the purpose of applying the duties calculated in
on the preferential duties applied by the Community in                accordance with paragraph 1 they shall be rounded down to
respect of such products , subject to the proviso that those          one decimal place .
territories may accord more favourable treatment to such
products than the Community does .
                                                                                                 Article 12
In no case shall duties be dismantled at a faster rate or
otherwise than is laid down in Articles 1 , 2 and 3 .                 1.     The basic duty for each product to which the successive
                                                                      reductions provided for in Article 11(2 ) shall be applied shall
4.     The charge known as 'arbitrio insular — tarifa especial'       be the duty actually applied by the Portuguese Republic
in the Canary Islands shall be abolished in respect of products       vis-a-vis the ACP States on 1 January 1985 .
originating in the ACP States as from 1 March 1986 .
                                                                      2.     By way of derogation from paragraph 1 , the
                                                                      Portuguese Republic shall dismantle customs duties on the
However , the said charge may be retained in respect of               products listed in Annex XI starting from the basic duties
imports of the products listed in Annex IX at 90 % of the             indicated in that Annex , provided the said duties are higher
rate therein indicated , provided the lower rate is applied           than the duties actually applied by the Portuguese Republic
uniformly to all imports of the products in question                  vis-a-vis the ACP States on 1 January 1985 .
originating in all ACP States . The charge shall be abolished
when it is abolished vis-a-vis the Community .
                                                                                                 Article 13
The said charge may at no time be higher than the Spanish
customs tariff as amended with a view to the phasing in of the        Should the Portuguese Republic suspend customs duties on
 Common Customs Tariff.                                                imports from the Community as constituted on 31 December
 ---pagebreak--- 5 . 3 . 86                                  Official Journal of the European Communities                                 No L 63 / 9
1985 or reduce them more rapidly than envisaged in the                                           Article 16
timetable laid down , it shall also suspend or reduce by the
same percentage the customs duties applying to like products           Until 31 December 1987 the Portuguese Republic shall retain
originating in the ACP States , other than products listed in          quantitative restrictions on imports from the ACP States of
Annex X ( B ).                                                         motor vehicles subject to the special arrangements agreed
                                                                       between the Community and the Portuguese Republic in
                                                                       accordance with Protocol No 18 to the Act of Accession .
                            Article 14
                                                                                                 Article 17
1.      Charges having equivalent effect to customs duties
applied by the Portuguese Republic to imports originating in           For the products covered by Regulation ( EEC ) No 3033 / 80
the ACP States shall be abolished on 1 March 1986 .                    and originating in the ACP States , the Portuguese
                                                                       Republic:
2.      The following charges applied by the Portuguese                — as from 1 March 1986 , shall dismantle the customs duty
Republic to trade with the ACP States shall be dismantled in               constituting the fixed component of the charge in
accordance with the timetable indicated :                                  accordance with the timetable indicated in Article 1 1 (2 ),
                                                                           starting from the basic duty indicated in Annex XIII ,
( a ) the 0,4% ad valorem charge applied :
                                                                       — in respect of the variable component of the charge , shall
       — to goods imported temporarily ,                                   apply the preferential rates provided for in the Third
       — to reimported goods ( other than containers ),                    ACP-EEC Convention as from the date in the first year of
                                                                           the second stage of the transitional arrangements on
       — to goods imported under inward processing                         which the second-stage rules come into force in respect of
           arrangements allowing drawback of duties paid on                the commodities whose marketing year starts the
           the import goods following export of the products               latest .
           obtained ,
       shall be reduced to 0,2% on 1 January 1987 and
       abolished on 1 January 1988 ;
( b ) the 0,9 % ad valorem charge applied to goods imported                                     Section II
       for home use shall be :
                                                                       Products listed in Annex II to the Treaty establishing the
       — reduced to 0,6% on 1 January 1989 ,
                                                                                     European Economic Community
       — reduced to 0,3% on 1 January 1990 , and
       — abolished on 1 January 1991 .
                                                                                                 Article 18
                                                                       1.     For products listed in Annex II to the Treaty
                            Article 15                                 establishing the European Economic Community , starting
                                                                       on 1 March 1986 and subject to the special provisions laid
                                                                       down below , the Portuguese Republic shall apply a duty
1.      As of 1 March 1986 the Portuguese Republic shall               which reduces the difference between the basic duty and the
abolish customs duties of a fiscal nature or the fiscal                preferential duty in accordance with the following
component of customs duties existing at that date on imports           timetable :
from the ACP States .
                                                                       — on 1 March 1986 the difference shall be reduced to
                                                                           90,9% of the initial difference ,
2.      In the case of the products listed in Annex XII , the
customs duties of a fiscal nature or fiscal component of               — on 1 January 1987 the difference shall be reduced to
customs duties applied by the Portuguese Republic shall be                 81,8% of the initial difference ,
eliminated in accordance with the timetable laid down in
Article 11 ( 2 ).                                                      — on 1 January 1988 the difference shall be reduced to
                                                                           72,7% of the initial difference ,
3.      Should the Portuguese Republic use the option open to          — on 1 January 1989 the difference shall be reduced to
it under Article 196 ( 3 ) of the Act of Accession of replacing a          63,6% of the initial difference ,
customs duty of a fiscal nature or fiscal component of a
customs duty by an internal charge , such component as is not          — on 1 January 1990 the difference shall be reduced to
covered by that charge shall represent the basic duty to which             54,5% of the initial difference ,
the successive reductions shall be applied . That component
shall be dismantled in trade with the ACP States in                    — on 1 January 1991 the difference shall be reduced to
accordance with the timetable laid down in Article 11 ( 2 ).               45,4% of the initial difference ,
 ---pagebreak--- No L 63 / 10                                Official Journal of the European Communities                                       5 . 3 . 86
— on 1 January 1992 the difference shall be reduced to                 — on 1 January 1987 the difference shall be reduced to
      36,3% of the initial difference ,                                     75,0 % of the initial difference ,
— on 1 January 1993 the difference shall be reduced to                 — on 1 January 1988 the difference shall be reduced to
      27,2% of the initial difference ,                                     62,5 % of the initial difference ,
— on 1 January 1994 the difference shall be reduced to                 — on 1 January 1989 the difference shall be reduced to
      18,1 % of the initial difference ,                                    50,0 % of the initial difference ,
— on 1 January 1995 the difference shall be reduced to
                                                                       — on 1 January 1990 the difference shall be reduced to
      9,0 % of the initial difference .
                                                                            37,5 % of the initial difference ,
The Portuguese Republic shall apply the preferential rates in          — on 1 January 1991 the difference shall be reduced to
full as from 1 January 1996 .                                               25,0% of the initial difference ,
2.      The      Portuguese      Republic , shall       postpone       — on 1 January 1992 the difference shall be reduced to
implementation of the preferential arrangements for olive                   12,5% of the initial difference .
oil , oil seeds and oleaginous fruits falling within Regulation
No 136 / 66 / EEC , and for products derived therefrom , until         The Portuguese Republic shall apply the preferential rates in
31 December 1990 .
                                                                       full as from 1 January 1993 .
3.      The      Portuguese      Republic     shall     postpone
                                                                       However , for prepared or preserved sardines falling within
implementation of the preferential arrangements for
                                                                       subheading 16.04 D of the Common Customs Tariff,
products covered by the following Regulations until the
                                                                       starting on 1 March 1986 the Portuguese Republic shall
beginning of the second stage as defined in Article 260 of the
Act of Accession :
                                                                       apply a duty which reduces the difference between the basic
                                                                       duty and the preferential duty in accordance with the
— Regulation ( EEC ) No 804 / 68 on the common                         timetable laid down in paragraph 1 .
      organization of the market in milk and milk products ,
                                                                       5.     For the purposes of paragraphs 1 and 4 the basic duty
— Regulation ( EEC ) No 805 / 68 - on the common                       shall be that defined in Article 12 ( 1 ).
      organization of the market in beef and veal ,
— Regulation ( EEC ) No 1035 / 72 on the common
      organization of the market in fruit and vegetables ,
                                                                                                  Article 19
— Regulation ( EEC ) No 2727 / 75 on the common
      organization of the market in cereals ,                          For the products referred to in Article 18 , the Portuguese
                                                                       Republic shall postpone until the beginning of the second
— Regulation ( EEC ) No 2759 / 75 on the common
                                                                       stage as defined in Article 260 of the Act of Accession , the
      organization of the market in pigmeat ,
                                                                       application of the non-tariff benefits , and in particular the
— Regulation ( EEC ) No 2771 / 75 on the common                        levy reductions , accorded by the Community to products
      organization of the market in eggs ,                             originating in the ACP States .
— Regulation ( EEC ) No 2777 / 75 on the common
      organization of the market in poultrymeat ,
                                                                                                  Article 20
— Regulation ( EEC ) No 1418 / 76 on the common
      organization of the market in rice ,
                                                                       1.     Until 31 December 1992 the Portuguese Republic may
— Regulation ( EEC ) No 337 / 79 on the common                         apply quantitative restrictions to imports of the products
      organization of the market in wine .                             listed in Annex XIV originating in the ACP States .
Glucose and lactose falling within Regulation ( EEC ) No               2.     Until 31 December 1995 . the Portuguese Republic may
2730 / 75 and ovalbumin falling within Regulation ( EEC ) No           retain quantitative restrictions for imports of the products
2783 / 75 shall be subject to the transitional arrangements            listed in Annex XV and originating in the ACP States .
applying to the corresponding agricultural products .
                                                                       3.     Until 31 December 1990 the Portuguese Republic shall
4.       Starting on 1 March 1986 the Portuguese Republic              apply quantitative restrictions to imports originating in the
shall apply to fishery products falling within headings or             ACP States of oil seeds , oleaginous fruits , flour from which
subheadings 03.01 , 03.02 , 03.03 , 05.15 A , 16.04 , 16.05            the oil has not been extracted and all vegetable oils other than
and 23.01 B of the Common Customs Tariff, a duty which                 olive oil , intended for human consumption on the Portuguese
reduces the difference between the basic duty and the                  domestic market .
preferential duty in accordance with the following
timetable :
                                                                       4.     Until 31 December 1992 the Portuguese Republic may
— on 1 March 1986 the difference shall be reduced to                   retain quantitative restrictions for the products listed in
      87,5% of the initial difference ,                                Annex XVI and originating in the ACP States .
 ---pagebreak--- 5 . 3 . 86                              Official Journal of the European Communities                                  No L 63 / 11
5.      The Commission    shall   determine   the  rules  for      having equivalent effect to customs duties and the abolition
implementation of the measures referred to in paragraphs 1         of quantitative restrictions and measures having equivalent
to 4 in accordance with the arrangements established by the        effect shall not apply to such charges , restrictions or
Council .                                                          measures where they form an integral part of a national
                                                                   organization of the market in Portugal at the time of
                                                                   accession .
                         Article 21
                                                                   These provisions shall apply only until a common
In the case of products which are not subject on 1 March           organization of the market is established for such products or
1986 to a common organization of the market , the                  until 31 December 1995 , whichever is the earlier , and only in
provisions of Articles 130 ( 1 ) and 131 ( 1 ) of the Third        so far as is strictly necessary to ensure the functioning of the
ACP-EEC Convention concerning the elimination of charges           national organization .
 ---pagebreak--- No L 63 / 12                       Official Journal of the European Communities                                         5 . 3 . 86
                                                         ANNEX I
                                             List provided for in Article 1 ( 1 )
              CCT
             heading                                             Description
               No
             28.16   Ammonia , anhydrous or in aqueous solution
             29.01   Hydrocarbons
             29.04   Acyclic alcohols and their halogenated , 'sulphonated , nitrated or nitrosated derivatives
             31.02   Mineral or chemical fertilizers , nitrogenous
             39.02   Polymerization      and      copolymerization     products      ( for  example ,    polyethylene ,
                     polytetrahaloethylenes , polyisobutylene , polystyrene , polyvinyl chloride , polyvinyl acetate ,
                     polyvinyl chloroacetate and other polyvinyl derivatives , polyacrylic and polymethacrylic
                     derivatives , coumarone-indene resins )
             55.09   Other woven fabrics of cotton
             56.05   Yarn of man-made fibres ( discontinuous or waste ), not put up for retail sale
             60.02   Gloves , mittens and mitts , knitted or crocheted , not elastic nor rubberized
             60.05   Outer garments and other articles , knitted or crocheted , not elastic nor rubberized
             61.01   Men's and boy's outer garments
             61.02   Women's , girls' and infants' outer garments
             61.03   Men's and boys' under garments , including collars , shirt fronts and cuffs
             85.15   Radiotelegraphic and radiotelephonic transmission and reception apparatus ; radio-broadcasting
                     and television transmission and reception apparatus ( including receivers incorporating sound
                     recorders or reproducers ) and television cameras ; radio navigational aid apparatus , radar
                     apparatus and radio remote control apparatus
             89.01   Ships , boats and other vessels not falling within any of the following headings of this
                     Chapter:
                     B. Other
             89.02   Vessels specially designed for towing (tugs ) or pushing other vessels
 ---pagebreak--- 5 . 3 . 86                        Official Journal of the European Communities                                  No L 63 / 13
                                                         ANNEX 11
                                       List provided for in Article 4(1 ), first indent
      Quota                                                                                                      Basic
        No  CCT heading No                                       Description
                                                                                                                 quota
         1      85.15      Radiotelegraphic and radiotelephonic transmission and reception apparatus;
                           radio-broadcasting and television transmission and reception apparatus
                           ( including receivers incorporating sound recorders or reproducers ) and
                           television cameras ; radio navigational aid apparatus , radar apparatus and radio
                           remote control apparatus :
                           A. Radiotelegraphic and radiotelephonic transmission and reception
                                apparatus ; radio-broadcasting and television transmission and reception
                                apparatus (including receivers incorporating sound recorders or
                                reproducers ) and television cameras :
                                                                                                              15 units
                                III . Receivers , whether or not incorporating sound recorders or
                                      reproducers :
                                      b ) Other :
                                          ex 2 . Other :
                                                 — Colour television receivers , the diagonal measurement of
                                                    the screen of which is :
                                                    — From more than 42 cm up to and including 52 cm
                                                    — More than 52 cm
        2      87.01       Tractors ( other than those falling within heading No 87.07 ), whether or not
                           fitted with power take-offs , winches or pulleys :
                           ex B. Agricultural tractors ( excluding walking tractors ) and forestry tractors ,
                                    wheeled :
                                    — With an engine of a cylinder capacity of 4 000 cm 3 or less              15 units
 ---pagebreak--- No L 63 / 14                      Official Journal of the European Communities                                            5 . 3 . 86
                                                         ANNEX III
                                     List provided for in Article 1(1 ), second indent
   Quota                                                                                                             Basic
    No       CCT heading No                                       Description
                                                                                                                     quota
     1            25.03     Sulphur of all kinds , other than sublimed sulphur , precipitated sulphur and
                            colloidal sulphur                                                                     80 tonnes
     2            29.03     Sulphonated , nitrated or nitrosated derivatives of hydrocarbons :
                            B. Nitrated and nitrosated derivatives :
                                ex I. Trinitrotoluenes and dinitronaphthalenes :
                                       — Trinitrotoluenes
                  36.01     Propellent powders
                  36.02     Prepared explosives , other than propellent powders
                                                                                                                  6 tonnes
               ex 36.04     Safety fuses; detonating fuses ; percussion and detonating caps ; igniters ;
                            detonators :
                            — Other than electrical detonators
                  36.05     Pyrotechnic articles ( for example , fireworks , railway fog signals , amorces , rain
                            rockets )
                  36.06     Matches ( excluding Bengal matches )
     3            39.02     Polymerization and copolymerization products ( for example , polyethylene ,
                            polytetrahaloethylenes , polyisobutylene , polystyrene , polyvinyl chloride ,
                            polyvinyl acetate , polyvinyl chloroacetate and other polyvinyl derivatives ,
                            polyacrylic and polymethacrylic derivatives, coumarone-indene resins):
                            C. Other :
                                        I. Polyethylene :
                                            ex b ) In other forms :
                                                   — Waste and scrap
                                    ex II . Polytetrahaloethylenes :
                                            — Waste and scrap
                                   ex III . Polysulphohaloethylenes :
                                            — Waste and scrap
                                  ex IV . Polypropylene :
                                            — Waste and scrap
                                    ex V. Polyisobutylene :
                                            — Waste and scrap
                                      VI . Polystyrene and copolymers of styrene :
                                            ex b ) In other forms :
                                                   — Waste and scrap
                                                                                                                  5 tonnes
                                      VII . Polyvinyl chloride :
                                            ex b ) In other forms :
                                                   — Waste and scrap
                                 ex VIII . Polyvinylidene chloride; copolymers of vinylidene chloride with
                                            vinyl chloride :
                                            — Waste and scrap
 ---pagebreak--- 5 . 3 . 86                        Official Journal of the European Communities                                       No L 63 / 15
      Quota                                                                                                           Basic
        No  CCT heading No                                         Description
                                                                                                                      quota
                  39.02     C.     ex IX . Polyvinyl acetate :
                 (cont'd)                    — Waste and scrap
                                    ex X. Copolymers of vinyl chloride with vinyl acetate:
                                             — Waste and scrap
                                   ex XI . Polyvinyl alcohols , acetals and ethers :
                                             — Waste and scrap
                                 ex XII . Acrylic polymers , methacrylic polymers and acrylo-methacrylic
                                             copolymers :
                                             — Waste and scrap
                                ex XIII . Coumarone resins , indene resins and coumarone-indene resins :
                                             — Waste and scrap
                                     XIV . Other polymerization or copolymerization products :
                                             ex b ) In other forms :
                                                     — Waste and scrap
        4       39.07      Articles of materials of the kinds described in heading Nos 39.01 to 39.06 :
                           B. Other :
                                  I. Of regenerated cellulose
                                III . Of hardened proteins
                                 V. Of other materials :
                                          a ) Spools , reels and similar supports for photographic and
                                              cinematographic film or for tapes , films and the like falling    >■  10 000 ECU
                                              within heading No 92.12
                                          c) Corset busks and similar supports for articles of apparel or
                                              clothing accessories
                                       ex d ) Other :
                                              — Excluding airtight clothing affording protection against
                                                   radiation or radioactive contamination , not combined
                                                  with breathing apparatus
        5     ex 58.01     Carpets , carpeting and rugs , knotted ( made up or not ), other than
                           hand-made
                  58.02    Other carpets , carpeting , rugs , mats and matting , and 'Kelem', 'Schumacks' and      0,5 tonnes
                           'Karamanie' rugs and the like ( made up or not ):
                           A. Carpets , carpeting , rugs , mats and matting
        6     ex 58.04     Woven pile fabrics and chenille fabrics ( other than terry towelling or similar
                           terry fabrics of cotton falling within heading No 55.08 and fabrics falling within
                           heading No 58.05 ):
                           — Of cotton
                  58.09    Tulle and other net fabrics ( but not including woven , knitted or crocheted
                           fabrics ), figured ; hand or mechanically made lace , in the piece , in strips or in
                           motifs :
                           B. Lace :
                                                                                                                   2,5 tonnes
                               ex I. Hand-made :
                                         — Other than lace made from cotton , wool and man-made textile
                                             fibres
                                    II . Mechanically made
                  60.01    Knitted or crocheted fabric , not elastic nor rubberized :
                           C. Of other textile materials :
                               I. Of cotton
 ---pagebreak--- No L 63 / 16                     Official Journal of the European Communities                                              5 . 3 . 86
   Quota     CCT heading No                                        Description
                                                                                                                      Basic
    No                                                                                                               quota
     7            60.04     Under garments , knitted or crocheted , not elastic or rubberized :
                            A. Babies' garments ; girls' garments up to and including commercial size 86 :
                                  I. T-shirts :
                                      a ) Of cotton
                                II . Lightweight fine knit roll , polo or turtle-neck jumpers and pull­
                                      overs :
                                      a ) Of cotton
                               III . Other :
                                      b ) Of cotton
                            B. Other :
                                 I. T-shirts :
                                     a ) Of cotton
                                II . Lightweight fine knit roll , polo or turtle-neck jumpers and pullovers:
                                     a ) Of cotton
                               IV . Other :
                                     d ) Of cotton
                  60.05     Outer garments and other articles , knitted or crocheted , not elastic or
                            rubberized :
                            A. Outer garments and clothing accessories :
                               II . Other :
                                     ex a) Outer garments of knitted or crocheted textile fabrics of heading
                                             No 59.08 :
                                             — Of cotton
                                         b ) Other :
                                             1.  Babies' garments , girls' garments up to and including
                                                 commercial size 86 :
                                                 cc) Of cotton
                                             2.  Bathing costumes and trunks :
                                                 bb ) Of cotton
                                             3.  Track suits :
                                                 bb ) Of cotton
                                             4.  Other outer garments :
                                                 aa ) Blouses and shirt-blouses for women , girls and
                                                        infants :
                                                        55 . Of cotton
                                                 bb ) Jerseys , pullovers , slipovers , waistcoats , twinsets ,
                                                        cardigans , bed jackets and jumpers: ( other than
                                                        jackets referred to under subheading 60.05 A II b )
                                                        4 hh )):                                                   1,5 tonnes
                                                        11 . Men's and boys':
                                                             eee ) Of cotton
                                                        22 . Women's , girls' and infants':
                                                             fff) Of cotton
                                                 cc )   Dresses :
                                                        44 . Of cotton
                                                 dd ) Skirts , including divided skirts :
                                                        33 . Of cotton
                                                 ee )   Trousers :
                                                        ex 33 . Of other textile materials :
                                                                  — Of cotton
                                                 ff)    Suits and coordinate suits ( excluding ski suits ) for men
                                                        and boys :
                                                        ex 22 . Of other textile materials :
                                                                  — Of cotton
                                                 gg )   Suits and coordinate suits ( excluding ski suits), and
                                                        costumes , for women , girls and infants :
                                                        44 . Of cotton
 ---pagebreak--- 5 . 3 . 86                      Official Journal of the European Communities                                          No L 63 / 17
      Quota                                                                                                           Basic
        No  CCT heading No                                        Description
                                                                                                                      quota
                 60.05     A. II .     b) 4 .    hh ) Coats , jackets (excluding anoraks , windcheaters ,
                (cont'd)                                waister jackets and the like ) and blazers :
                                                        44 . Of cotton
                                                 ijij ) Anoraks , windcheaters , waister jackets and the like :
                                                        ex 11 . Of wool or of fine animal hair , of cotton or of
                                                                 man-made textile fibres :
                                                                 — Of cotton
                                                 kk ) Ski suits consisting of two or three pieces :
                                                        ex 1 1 . Of wool or of fine animal hair , of cotton or of
                                                                 man-made textile fibres :
                                                                 — Of cotton
                                                 11 )   Other outer garments :
                                                        44 . Of cotton
                                           5.    Clothing accessories :
                                                 ex cc ) of other textile materials :
                                                          — Of cotton
                           B. Other :
                              ex III . Of other textile materials :
                                        — Of cotton
         8       61.01     Men's and boys' outer garments                                                         ">1
                           A. Garments of the 'cowboy' type and other similar garments for amusement
                              and play , less than commercial size 1 58 ; garments of textile fabric of heading
                              No 59.08 , 59.11 or 59.12 :
                              II . Other :
                                   ex a ) Coats :
                                           — Of cotton
                                   ex b ) Other :
                                           — Of cotton
                           B. Other :
                                 I. Industrial and occupational clothing :
                                    a ) Overalls , including boiler suits and bibs and braces :
                                        1 . Of cotton
                                    b ) Other :
                                        1 . Of cotton
                               II . Swimwear :
                                    ex b ) Of other textile materials :
                                            — Of cotton
                              III . Bath robes , dressing gowns , smoking jackets and similar indoor
                                    wear :
                                    b ) Of cotton
                              IV . Parkas ; anoraks , windcheaters , waister jackets and the like :
                                    b ) Of cotton
                               V. Other :
                                    a ) Jackets (excluding waister jackets) and blazers:
                                        3 . Of cotton
                                    b ) Overcoats , raincoats and other coats ; cloaks and capes :
                                        3 . Of cotton
                                    c ) Suits and coordinate suits ( excluding ski suits ):
                                        3 . Of cotton
                                    d ) Shorts :
                                        3 . Of cotton
 ---pagebreak--- No L 63 / 18                     Official Journal of the European Communities                                            5 . 3 . 86
   Quota                                                                                                            Basic
    No
             CCT heading No                                            Description
                                                                                                                   quota
                  61.01     B.  V. e ) Trousers :
                 (cont'd)                  3 . Of cotton
                                        f) Ski suits consisting of two or three pieces :
                                           ex 1 . Of wool or of fine animal hair , of cotton or of man-made
                                                    textile fibres :
                                                    — Of cotton
                                      g ) Other garments :
                                           3 . Of cotton
                  61.02     Women's , girls' and infants' outer garments:
                            A. Babies' garments ; girls' garments up to and including commercial size 86 ;
                               garments of the 'cowboy' type and other similar garments for amusement
                                                                                                                 3 tonnes
                               and play , less than commercial size 158 :
                               I. Babies' garments ; girls' garments up to and including commercial size
                                    86 :
                                    a ) Of cotton
                            B. Other :
                                I. Garments of textile fabric of heading No 59.08 , 59.11 or 59.12 :
                                     ex a ) Coats :
                                              — Of cotton
                                     ex b ) Other :
                                              — Of cotton
                               II . Other :
                                     a ) Aprons , overalls , smock-overalls and other industrial and occu­
                                          pational clothing (whether or not also suitable for domestic use):
                                          1 . Of cotton
                                     b ) Swimwear :
                                          ex 2 . Of other textile materials :
                                                   — Of cotton
                                     c ) Bath robes , dressing gowns , bed jackets and similar indoor wear :
                                          2 . Of cotton
                                     d ) Parkas , anoraks , windcheaters , waister jackets and the like :
                                          2 . Of cotton
                                     e ) Other:
                                          1 . Jackets ( excluding waister jackets ) and blazers :
                                              cc ) Of cotton
                                          2 . Coats and raincoats , cloaks and capes :
                                               cc ) Of cotton
                                          3 . Suits and coordinate suits ( excluding ski suits ), and costumes :
                                               cc) Of cotton
                                          4 . Dresses :
                                               ee ) Of cotton
                                          5 . Skirts , including divided skirts :
                                               cc ) Of cotton
                                          6 . Trousers :
                                               cc ) Of cotton
                                          7 . Blouses and shirt-blouses :
                                               cc ) Of cotton
                                          8 . Ski suits consisting of two or three pieces :
                                               ex aa ) Of wool or of fine animal hair , of cotton or of man-made
                                                        textile fibres :
                                                        — Of cotton
                                          9 . Other garments :
                                               cc) Of cotton
 ---pagebreak--- 5 . 3 . 86                         Official Journal of the European Communities                                          No L 63 / 19
      Quota                                                                                                               Basic
        No  CCT heading No                                          Description
                                                                                                                         quota
         9       61.03     Men's and boys' under garments , including collars , shirt fronts and cuffs :
                           A. Shirts :
                                II . Of cotton
                           B. Pyjamas :
                                II . Of cotton
                           C. Other :
                                II . Of cotton
                                                                                                                       1 tonne
                 61.04     Women's, girls' and infants' under garments:
                           A. Babies' garments ; girls' garments up to and including commercial size
                                86 :
                                I. Of cotton
                           B. Other :
                                  I. Pyjamas and nightdresses :
                                      b ) Of cotton
                                II . Other :
                                      b ) Of cotton
                                                                                                                   -\
        10       84.41     Sewing machines; furniture specially designed for sewing machines ; sewing
                           machine needles :
                           A. Sewing machines ; furniture specially designed for sewing machines:
                                I. Sewing machines ( lock-stitch only), with heads of a weight not exceeding
                                     1 6 kg without motor or 1 7 kg including the motor ; sewing machine heads         2 units
                                     (lock-stitch only) , of a weight not exceeding 1 6 kg without motor or 1 7 kg
                                     including the motor :
                                     a ) Sewing machines having a value (not including frames, tables or
                                          furniture ) of more than 65 ECU each
                                     b ) Other
        11       85.15     Radiotelegraphic and radiotelephonic transmission and reception apparatus;
                           radio-broadcasting and television transmission and reception apparatus
                           ( including receivers incorporating sound recorders or reproducers) and
                           television cameras; radio navigational aid apparatus , radar apparatus and
                           radio remote control apparatus :
                           A. Radiotelegraphic and radiotelephonic transmission and reception appara­
                                tus ; radiobroadcasting and television transmission and reception apparatus
                                (including receivers incorporating sound recorders or reproducers) and
                                television cameras :
                                III . Receivers , whether or not incorporating sound recorders or repro­
                                        ducers :
                                        b ) Other :
                                            ex 2 . Other :
                                                   — Colour television receivers , the diagonal measurement of
                                                       the screen of wliich is 42 cm or less                          8 units
        12        87.01    Tractors (other than those falling within heading No 87.07), whether or not
                           fitted with power take-offs , winches or pulleys:
                           A. Agricultural walking tractors , with either a spark ignition or a compression
                                 ignition engine                                                                      5 units
        13        93.02     Revolvers and pistols , being firearms
                  93.04     Other firearms , including Very pistols , pistols and revolvers for firing blank
                            ammunition only , line-throwing guns and the like:
 ---pagebreak--- No L 63 / 20                                    Official Journal of the European Communities                                               5 . 3 . 86
     Quota                                                                                                                            Basic
      No            CCT heading No                                             Description
                                                                                                                                     quota
                           93.04         ex A. Sporting and target-shooting guns , rifles and carbines :
                          (cont'd)                — Excluding single-barrelled , rifled sporting and target-shooting guns
                                                     and carbines , and other than ring firing , of a unit value greater than •    7 000 ECU
                                                     200 ECU
                           93.05         Arms of other descriptions , including air , spring and similar pistols , rifles and
                                         guns
                           93.06         Parts of arms , including gun barrel blanks , but not including parts of
                                         sidearms
       14                  93.07         Bombs , grenades , torpedoes , mines , guided weapons and missiles and similar
                                         munitions of war , and parts thereof; ammunition and parts thereof, including
                                         cartridge wads ; lead shot prepared for ammunition                                         1 tonne
                                                                     ANNEX IV
                                                   List provided for in Article 4 ( 2) second indent
     Quota          CCT heading No                                             Description
                                                                                                                                      Basic
       No                                                                                                                            quota
        1                  39.02         Polymerization and copolymerization products ( for example , polyethylene ,
                                         polytetrahaloethylenes , polyisobutylene , polystyrene , polyvinyl chloride ,
                                         polyvinyl acetate , polyvinyl chloroacetate and other polyvinyl derivatives ,
                                          polyacrylic and polymethacrylic derivatives , coumarone-indene resins ):
                                          C. Other :
                                              VII . Polyvinyl chloride (')                                                      3,5 tonnes
        2                  89.01          Ships , boats and other vessels not falling within any of the following headings of
                                          this Chapter :
                                          B. Other :
                                              I. Sea-going vessels                                                              100 000 ECU
(') For products not covered by quota No 3 of Annex III .
 ---pagebreak--- 5 . 3 . 86                                     Official Journal of the European Communities                                 No L 63 / 21
                                                                   ANNEXE V
                                                           List provided for in Article 5
       CCT
     heading                                                     Description                                             Basic duty (')
        No
      17.04     Sugar confectionery , not containing cocoa :
                A. Liquorice extract containing more than 10 % by weight of sucrose but not containing other added
                    substances
                B. Chewing gum containing by weight of sucrose (including invert sugar expressed as sucrose):
                     I. Less than 60 %
                    II . 60% or more
                C. White chocolate
                D. 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 % by weight of sucrose (including invert
                              sugar expressed as sucrose)
                         b ) Containing by weight of sucrose (including invert sugar expressed as sucrose):
                              1 . 5 % or more but less than 30 %
                              2 . 30 % or more but less than 40 %
                              3 . 40 % or more but less than 50% :
                                  aa ) Containing no starch
                                  bb ) Other
                              4 . 50 % or more but less than 60 %
                              5 . 60% or more but less than 70%
                              6 . 70% or more but less than 80%
                              7 . 80% or more but less than 90%
                              8 . 90 % or more
                    II . Other :
                          a ) Containing no sucrose or containing less than 5% by weight of sucrose ( including invert
                              sugar expressed as sucrose )
                          b ) Containing by weight of sucrose ( including invert sugar expressed as sucrose ):
                              1 . 5 % or more but less than 30 %
                              2 . 30 % or more but less than 50 %
                              3 . 50% or more but less than 70 %
                              4 . 70 %) or more
      18.06     Chocolate and other food preparations containing cocoa:
                A. Cocoa powder , not otherwise sweetened than by the addition of sucrose , containing by weight of
                    sucrose :
                       I. Less than 65 %
                     II . 65% or more but less than 80%
                    III . 80 % or more
                B. Ice-cream (not including ice-cream powder ) and other ices :
                     I. Containing no milkfats or containing less than 3 % by weight of such fats
\                   II . Containing by weight of milkfats :
                          a ) 3 % or more but less than 7 %
                          b) 7 % or more
(') These basic duties will be published at a later date in the Official Journal of the European Communities (Series C )
 ---pagebreak--- No L 63 / 22                                   Official Journal of the European Communities                                     5 . 3 . 86
    CCT
   heading                                                      Description                                              Basic duty
     No
    18.06    C. Chocolate and chocolate goods , whether or not filled ; sugar confectionery and substitutes therefor
  (cont'd)       made from sugar substitution products , containing cocoa :
                  I. Containing no sucrose or containing less than 5 % by weight of sucrose ( including invert sugar
                       expressed as sucrose )
                 II . Other :
                       a ) Containing no milkfats or containing less than 1 ,5 % by weight of such fats and containing
                            by weight of sucrose (including invert sugar expressed as sucrose):
                            1 . Less than 50%
                            2 . 50% or more
                       b ) Containing by weight of milkfats :
                            1 . 1,5 % or more but less than 3 %
                            2 . 3 % or more but less than 4,5 %
                            3 . 4,5% or more but less than 6%
                            4 . 6% or more
             D. Other :
                   I. Containing no milkfats or containing less than 1,5% by weight of such fats:
                       a ) In immediate packings of a net capacity of 500 g or less
                       b ) Other
                 II . Containing by weight of milkfats :
                       a ) 1,5 % or more but not more than 6,5 % :
                            1 . In immediate packings of a net capacity of 500 g or less
                            2 . Other
                       b ) More than 6,5% but less than 26% :
                            1 . In immediate packings of a net capacity of 500 g or less
                            2 . Other
                       c ) 26% or more :
                            1 . In immediate packings of a net capacity of 500 g or less
                            2 . Other
    19.02    Malt extract; preparations of flour, meal , starch or malt extract, of a kind used as infant food or for
             dietetic or culinary purposes , containing less than 50% by weight of cocoa :
             A. Malt extract :
                   I. With a dry extract content of 90% or more by weight
                  II . Other
             B. Other :
                    I. Containing malt extract and not less than 30% by weight of reducing sugars (expressed as
                       maltose )
                  II . Other :
                        a ) Containing no milkfats or containing less than 1,5% by weight of such fats :
                             1 . Containing less than 14% by weight of starch :
                                 aa ) Containing no sucrose or containing less than 5 % by weight of sucrose ( including
                                      invert sugar expressed as sucrose )
                                 bb ) Containing by weight of sucrose ( including invert sugar expressed as sucrose):
                                      11 . 5 % or more but less than 60 %
                                      22 . 60% or more
 ---pagebreak--- 5 . 3 . 86                                   Official Journal of the European Communities                                 No L 63 / 23
       CCT
     heading                                                  Description                                                Basic duty
        No
      19.02  B. II . a ) 2 . Containing 14% or more but less than 32% by weight of starch :
    (cont'd)                  aa ) Containing no sucrose or containing less than 5 % by weight of sucrose ( including
                                   invert sugar expressed as sucrose )
                              bb ) Other                                                                                 l
                          3 . Containing 32% or more but less than 45% weight of starch :
                              aa ) Containing no sucrose or containing less than 5 % by weight of sucrose ( including
                                   invert sugar expressed as sucrose )
                              bb ) Other
                          4 . Containing 45 % or more but less than 65 % by weight of starch:
                              aa ) Containing no sucrose or containing less than 5 % by weight of sucrose ( including
                                   invert sugar expressed as sucrose )
                              bb ) Other
                          5 . Containing 65% or more but less than 80% by weight of starch :
                              aa ) Containing no sucrose or containing less than 5 % by weight of sucrose ( including
                                   invert sugar expressed as sucrose)
                              bb ) Other                                                                                 I
                          6 . Containing 80% or more but less than 85% by weight of starch :
                              aa ) Containing no sucrose or containing less than 5 % by weight of sucrose ( including
                                   invert sugar expressed as sucrose )
                              bb ) Other
                          7 . Containing 85% or more by weight of starch
                       b) Containing by weight of milkfats:
                          1 . 1 ,5 % or more but less than 5 %
                          2 . 5 % or more
      19.03  Macaroni , spaghetti and similar products:
             A. Containing eggs
             B. Other :
                   I. Containing no common wheat flour or meal
                 II . Other
      19.04  Tapioca and sago ; tapioca and sago substitutes obtained from potato or other starches
      19.05  Prepared foods obtained by the swelling or roasting of cereals or cereal products (puffed rice, corn
             flakes and similar products ):                                                                              I
             A. Obtained from maize
                                                                                                                         I
             B. Obtained from rice                                                                                       l
             C. Other
                                                                                                                         I
      19.07  Bread , ships' biscuits and other ordinary bakers' wares, not containing added sugar , honey, eggs , fats ,
             cheese or fruit; communion wafers , cachets of a kind suitable for pharmaceutical use , sealing wafers ,
             rice paper and similar products:
             A. Crispbread                                                                                               I
             B. Matzos
                                                                                                                         I
             C. Communion wafers , cachets of a kind suitable for pharmaceutical use, sealing wafers , rice paper
             and similar products                                                                                        I
             D. Other, containing by weight of starch :                                                                  I
                   I. Less than 50%
                  II . 50% or more
 ---pagebreak--- No L 63 / 24                                Official Journal of the European Communities                                     5 . 3 . 86
    CCT
   heading                                                   Description                                              Basic duty
     No
    19.08    Pastry , biscuits , cakes and other fine bakers' wares , whether or not containing cocoa in any
             proportion :
             A. Gingerbread and the like , containing by weight of sucrose ( including invert sugar expressed as
                 sucrose ):
                   I. Less than 30%
                  II . 30% or more but less than 50%
                 III . 50% or more
             B. Other :
                   I. Containing no starch or containing less than 5 % by weight of starch , and containing by weight
                       of sucrose ( including invert sugar expressed as sucrose ):
                       a ) Less than 70%
                       b ) 70% or more
                  II . Containing 5% or more but less than 32% by weight of starch :
                       a ) Containing no sucrose or containing less than 5 % by weight of sucrose ( including invert
                           sugar expressed as sucrose )
                       b ) Containing 5 % or more but less than 30% by weight of sucrose ( including invert sugar
                           expressed as sucrose ):
                           1 . Containing no milkfats or containing less than 1 ,5 % by weight of such fats
                           2 . Other
                       c) Containing 30 % or more but less than 40 % by weight of sucrose ( including invert sugar
                           expressed as sucrose ):
                           1 . Containing no milkfats or containing less than 1 ,5 % by weight of such fats
                           2 . Other
                       d ) Containing 40% or more by weight of sucrose ( including invert sugar expressed as
                           sucrose):
                           1 . Containing no milkfats or containing less than 1 ,5 % by weight of such fats
                           2 . Other
                 III . Containing 32% or more but less than 50% by weight of starch :
                       a ) Containing no sucrose or containing less than 5% by weight of sucrose ( including invert
                           sugar expressed as sucrose ):
                           1 . Containing no milkfats or containing less than 1 ,5 % by weight of such fats
                           2 . Other
                       b ) Containing 5 % or more but less than 20% by weight of sucrose ( including invert sugar
                           expressed as sucrose ):
                           1 . Containing no milkfats or containing less than 1 ,5 % by weight of such fats
                           2 . Other
                       c ) Containing 20% or more by weight of sucrose (including invert sugar expressed as
                           sucrose ):
                           1 . Containing no milkfats or containing less than 1 ,5 % by weight of such fats
                           2 . Other
                 IV . Containing 50% or more but less than 65% by weight of starch :
                       a ) Containing no sucrose or containing less than 5 % by weight of sucrose (including invert
                           sugar expressed as sucrose ):
                           1 . Containing no milkfats or containing less than 1 ,5 % by weight of such fats
                           2 . Other
 ---pagebreak--- 5 . 3 . 86                                   Official Journal of the European Communities                                   No L 63 / 25
       CCT
     heading                                                  Description                                                  Basic duty
        No
      19.08  B. IV . b ) Containing 5% or more by weight of sucrose ( including invert sugar expressed as
    (cont'd)                sucrose):
                            1 . Containing no milkfats or containing less than 1 ,5 % by weight of such fats
                            2 . Other
                  V. Containing 65 % or more by weight of starch :
                        a ) Containing no sucrose or containing less than 5 % by weight of sucrose ( including invert
                            sugar expressed as sucrose)
                        b ) Other
     21.02   Extracts , essences or concentrates , of coffee, tea or mate and preparations with a basis of those
             extracts , essences or concentrates ; roasted chicory and other roasted coffee substitutes and extracts ,
             essences and concentrates thereof:
             C. Roasted chicory and other roasted coffee substitutes :
                 II . Other
             D. Extracts , essences and concentrates of roasted chicory and other roasted coffee substitutes
                 II . Other
     21.06   Natural yeasts ( active or inactive); prepared baking powders :
             A. Active natural yeasts :
                 II . Bakers' yeast :
                       a ) Dried
                       b ) Other
     21.07   Food preparations not elsewhere specified or included :
             A. Cereals in grain or ear form , pre-cooked or otherwise prepared :
                    I. Maize
                  II . Rice
                 III . Other
             B . Ravioli , macaroni , spaghetti and similar products , not stuffed , cooked ; the foregoing preparations ,
                 stuffed, whether or not cooked:                          ^
                    I. Not stuffed , cooked :
                        a ) Dried
                        b ) Other
                  II . Stuffed :
                        a ) Cooked
                        b ) Other
             C. Ice-cream ( not including ice-cream powder) and other ices:
                    I. Containing no milkfats or containing less than 3 % by weight of such fats
                  II. Containing by weight of milkfats:
                        a ) 3% or more but less than 7%
                        b ) 7 % or more
             D. Prepared yoghurt; prepared milk , in powder form , for use as infants' food or for dietetic or culinary
                 purposes :
                     I. Prepared yoghurt:
                        a ) In powder form , containing by weight of milkfats:
                            1 . Less than 1 ,5 %
                            2 . 1 ,5 % or more
                        b ) Other , containing by weight of milkfats :
                            1 . Less than 1 ,5 %
                            2 . 1 ,5 % or more but less than 4 %
                            3 . 4 % or more
 ---pagebreak--- No L 63 / 26                              Official Journal of the European Communities                                    5 . 3 . 86
    CCT
   heading                                                  Description                                            Basic duty
     No
   21.07     D. II . Other , containing by weight of milkfats:
  (cont'd)           a ) Less than 1,5% and containing by weight of milk proteins ( nitrogen content x 6,38 ):
                          1 . Less than 40 %
                         2 . 40% or more but less than 55%
                         3 . 55 % or more but less than 70%
                         4 . 70% or more
                     b ) 1,5 % or more
             E. Cheese fondues
             G. 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 % by weight of sucrose ( including invert
                         sugar expressed as sucrose ):
                         1 . Containing no starch or containing less than 5 % by weight of starch
                         2 . Containing by weight of starch :
                              aa ) 5 % or more but less than 32%
                              bb ) 32 % or more but less than 45 %
                              cc ) 45 % or more
                     b) Containing 5 % or more but less than 15 % by weight of sucrose (including invert sugar
                         expressed as sucrose ):
                         1 . Containing no starch or containing less than 5 % by weight of starch
                         2 . Containing by weight of starch :
                              aa ) 5% or more but less than 32%
                              bb ) 32% or more but less than 45%
                              cc ) 45 % or more
                     c) Containing 15 % or more but less than 30 % by weight of sucrose (including invert sugar
                         expressed as sucrose ):
                          1 . Containing no starch or containing less than 5 % by weight of starch
                         2. Containing by weight of starch: ^
                              aa ) 5% or more but less than 32%
                              bb ) 32 % or more but less than 45 %
                              cc) 45 % or more
                     d ) Containing 30 % or more but less than 50 % by weight of sucrose (including invert sugar
                         expressed as sucrose ):
                          1 . Containing no starch or containing less than 5 % by weight of starch
                         2 . Containing by weight of starch :
                              aa ) 5% or more but less than 32%
                              bb ) 32% or more
                     e) Containing 50 % or more but less than 85 % by weight of sucrose ( including invert sugar
                         expressed as sucrose ):
                          1 . Containing no starch or containing less than 5 % by weight of starch
                         2 . Other
                      f) Containing 85% or more by weight of sucrose ( including invert sugar expressed as
                         sucrose )
                 II . Containing 1,5% or more but less than 6% by weight of milkfats:
                      a ) Containing no sucrose or containing less than 5 % by weight of sucrose (including invert
                           sugar expressed as sucrose ):
                           1 . Containing no starch or containing less than 5 % by weight of starch
 ---pagebreak--- 5 . 3 . 86                               Official Journal of the European Communities                               No L 63 / 27
       CCT
     heading                                              Description                                              Basic duty
        No
     21.07   G.  II . a ) 2 . Containing by weight of starch :
    (cont'd)                  aa ) 5% or more but less than 32%
                              bb ) 32 % or more but less than 45 %
                              cc) 45 % or more
                      b ) Containing 5 % or more but less than 15 % by weight of sucrose ( including invert sugar
                          expressed as sucrose ):
                          1 . Containing no starch or containing less than 5 % by weight of starch
                          2 . Containing by weight of starch :
                              aa ) 5 % or more but less than 32 %
                              bb ) 32 % or more
                      c ) Containing 15 % or more but less than 30 % by weight of sucrose ( including invert sugar
                          expressed as sucrose):
                          1 . Containing no starch or containing less than 5 % by weight of starch
                          2 . Containing by weight of starch :
                              aa ) 5% or more but less than 32%
                              bb ) 32 % or more
                      d ) Containing 30 % or more but less than 50 % by weight of sucrose ( including invert sugar
                          expressed as sucrose ):
                          1 . Containing no starch or containing less than 5 % by weight of starch
                          2 . Other
                      e) Containing 50% or more by weight of sucrose (including invert sugar expressed as
                          sucrose )
                III. Containing 6% or more but less than 12% by weight of milkfats:
                      a) Containing no sucrose or containing less than 5 % by weight of sucrose (including invert
                          sugar expressed as sucrose):
                          1 . Containing no starch or containing less than 5 % by weight of starch
                          2 . Containing by weight of starch :
                              aa ) 5 % or more but less than 32 %
                              bb ) 32% or more
                      b ) Containing 5 % or more but less than 15 % by weight of sucrose (including invert sugar
                          expressed as sucrose ):
                          1 . Containing no starch or containing less than 5 % by weight of starch
                          2 . Other
                      c) Containing 15 % or more but less than 30 % by weight of sucrose ( including invert sugar
                          expressed as sucrose ):
                          1 . Containing no starch or containing less than 5 % by weight of starch
                          2 . Other
                      d) Containing 30 % or more but less than 50 % by weight of sucrose (including invert sugar
                          expressed as sucrose ):
                          1 . Containing no starch or containing less than 5 % by weight of starch
                          2 . Other
                      e) Containing 50% or more by weight of sucrose (including invert sugar expressed as
                          sucrose )
                IV . Containing 12% or more but less than 18% by weight of milkfats:
                      a ) Containing no sucrose or containing less than 5 % by weight of sucrose (including invert
                          sugar expressed as sucrose ):
 ---pagebreak--- No L 63 / 28                                Official Journal of the European Communities                                      5 . 3 . 86
    CCT
   heading                                                   Description                                               Basic duty
     No
   21.07      G.     IV.      1 . Containing no starch or containing less than 5% by weight of starch
  (cont'd)                    2 . Other
                          b) Containing 5 % or more but less than 15 % by weight of sucrose ( including invert sugar
                              expressed as sucrose):
                              1 . Containing no starch or containing less than 5 % by weight of starch
                             2 . Other
                         c) Containing 15% or more by weight of sucrose ( including invert sugar expressed as
                             sucrose )
                      V. Containing 18% or more but less than 26% by weight of milkfats :
                         a ) Containing no sucrose or containing less than 5 % by weight of sucrose ( including invert
                             sugar expressed as sucrose ):
                             1 . Containing no starch or containing less than 5 % by weight of starch
                             2 . Other
                         b ) Containing 5% or more by weight of sucrose (including invert sugar expressed as
                             sucrose )
                    VI . Containing 26 % or more but less than 45 % by weight of milkfats :
                         a ) Containing no sucrose or containing less than 5 % by weight of sucrose (including invert
                             sugar expressed as sucrose ):
                             1 . Containing no starch or containing less than 5 % by weight of starch
                             2 . Other
                         b ) Containing 5 % or more but less than 25 % by weight of sucrose ( including invert sugar
                             expressed as sucrose ):
                             1 . Containing no starch or containing less than 5 % by weight of starch
                             2 . Other
                         c) Containing 25% or more by weight of sucrose ( including invert sugar expressed as
                             sucrose)
                   VII . Containing 45 % or more but less than 65 % by weight of milkfats:
                         a ) Containing no sucrose or containing less than 5 % by weight of sucrose ( including invert
                             sugar expressed as sucrose ):
                             1 . Containing no starch or containing less than 5 % by weight of starch
                             2 . Other
                         b ) Containing 5% or more by weight of sucrose ( including invert sugar expressed as
                             sucrose ):
                             1 . Containing no starch or containing less than 5 % by weight of starch
                             2 . Other
                  VIII . Containing 65% or more but less than 85% by weight of milkfats:
                         a) Containing no sucrose or containing less than 5 % by weight of sucrose (including invert
                             sugar expressed as sucrose )
                         b ) Other
                    IX . Containing 85 % or more by weight of milkfats
  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 :
             B. Other , containing by weight of milkfats :
                   I. Less than 0,2%
                  II . 0,2% or more but less than 2%
                 III . 2% or more
 ---pagebreak--- 5 . 3 . 86                                    Official Journal of the European Communities                               No L 63 / 29
       CCT
     heading                                                  Description                                               Basic duty
        No
     29.04   Acyclic alcohols and their halogenated , sulphonated , nitrated or nitrosated derivatives:
             C. Polyhydric alcohols :
                   II . D -Mannitol ( mannitol )
                  III . D -Glucitol ( sorbitol ):
                        a ) In aqueous solution :
                            1 . Containing 2% or less by weight of D -mannitol , calculated on the D -glucitol
                                content
                            2 . Other
                        b ) Other :
                            1 . Containing 2% or less by weight of D -mannitol , calculated on the D -glucitol
                                content
                            2 . Other
     35.05   Dextrins and dextrin glues ; soluble or roasted starches ; starch glues :
             A. Dextrins ; soluble or roasted starches
             B. Glues made from dextrin or from starch , containing by weight of those materials:
                    I. Less than 25%
                   II . 25% or more but less than 55%
                  III . 55% or more but less than 80%
                  IV . 80% or more
     38.12   Prepared glazings , prepared dressings and prepared mordants , of a kind used in the textile , paper ,
             leather or like industries :
             A. Prepared glazings and prepared dressings :
                    I. With a basis of amylaceous substances , containing by weight of those substances :
                        a)  Less than 55 %
                        b)  55% or more but less than 70%
                        c)  70 % or more but less than 83 %
                        d)  83 % or more
      38.19  Chemical products and preparations of the chemical or allied industries ( including those consisting of
             mixtures of natural products ), not elsewhere specified or included ; residual products of the chemical or
             allied industries , not elsewhere specified or included:
             T. D -Glucitol ( sorbitol ) other than that falling within subheading 29.04 C III :
                    I. In aqueous solution :
                        a) Containing 2% or less by weight of D -mannitol , calculated on the D -glucitol content
                        b ) Other
                   II . Other :
                        a ) Containing 2% or less by weight of D -mannitol , calculated on the D -glucitol content
                        b ) Other
 ---pagebreak--- No L 63 / 30                    Official Journal of the European Communities                                            5 . 3 . 86
                                                     ANNEX VI
                                         List provided for in Article 8 ( 1 ) ( a )
               CCT
             heading                                            Description
                No
             07.01   Vegetables , fresh or chilled :
                        B. Cabbages , cauliflowers and Brussels sprouts :
                             I. Cauliflowers
                        G. Carrots , turnips , salad beetroot , salsify , celeriac, radishes and similar edible roots :
                             ex II . Carrots and turnips :
                                     — Carrots
                     ex H. Onions , shallots and garlic :
                             — Onions and garlic
                       M. Tomatoes
             08.02   Citrus fruit , fresh or dried :
                     A. Oranges
                     B. Mandarins ( including tangerines and satsumas ); Clementines , wilkings and other similar
                         citrus hybrids :
                         ex II . Other :
                                 — Mandarins (including tangerines and satsumas)
                     C. Lemons
             08.04   Grapes , fresh or dried :
                     A. Fresh :
                         I. Table grapes
              08.06  Apples , pears and quinces , fresh :
                     A. Apples
                     B. Pears
              08.07  Stone fruit , fresh :
                        A. Apricots
                     ex B. Peaches , including nectarines :
                             — Peaches
 ---pagebreak--- 5 . 3 . 86                     Official Journal of the European Communities                                        No L 63 / 31
                                                     ANNEX VII
                                         List provided for in Article 8 ( 1 ) ( b )
             CCT
           heading                                                 Description
              No
           01.03   Live swine :
                   A. Domestic species :
                       II . Other
            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 :
                              a ) Of domestic swine
                   B. Offals :
                         II . Other :
                              c) Of domestic swine
            02.04  Other meat and edible meat offals , fresh , chilled or frozen :
                   ex A. Of domestic pigeons and domestic rabbits :
                             — Meat of domestic rabbits
            02.05  Pig fat free of lean meat and poultry fat (not rendered or solvent-extracted), fresh , chilled,
                   frozen , salted , in brine , dried or smoked :
                      A. Subcutaneous pig fat:
                             ex I. Fresh , chilled , frozen , salted or in brine :
                                      — Fresh , chilled or frozen
                                 II . Dried or smoked
                   ex B. Pig fat , other than that falling within subheading A :
                             — Fresh , chilled , frozen , dried or smoked
            02.06  Meat and edible meat offals (except poultry liver), salted , in brine , dried or smoked:
                   B. Meat and edible meat offals of domestic swine
            11.01  Cereal flours :
                   A. Wheat or meslin flour
            11.02  Cereal groats and cereal meal ; other worked cereal grains ( for example , rolled , flaked ,
                   polished , pearled or kibbled but not further prepared), except rice falling within heading
                   No 10.06 ; germ of cereals , whole , rolled , flaked or ground:
                   A. Cereal groats and cereal meal
                   B. Hulled grains ( shelled or husked), whether or not sliced or kibbled
                   C. Pearled grains
                   D. Grains not otherwise worked than kibbled
                   E. Rolled grains ; flaked grains :
                          I. Barley and oats :
                              a ) Rolled
                        II . Other cereals :
                              ex a ) Wheat :
                                      — Rolled
                              ex b ) Rye :
                                      — Rolled
 ---pagebreak--- No L 63 / 32                    Official Journal of the European Communities                5 . 3 . 86
               CCT
             heading                                             Description
                No
              11.02   E. II . ex c) Maize :
             (cont'd)                 — Rolled
                                  d ) Other :
                                      ex 2 . Other :
                                              — Rolled
              11.08   Starches ; inulin :
                      A. Starches :
                          III . Wheat starch
              11.09   Wheat gluten , whether or not dried
              15.01   Lard , other pig fat and poultry fat , rendered or solvent-extracted:
                      A. Lard and other pig fat
              16.01   Sausages and the like , of meat, meat offal or animal blood
              16.02   Other prepared or preserved meat or meat offal :
                      A. Liver :
                          II . Other
                      B. Other :
                          III . Other :
                                a) Containing meat or offal of domestic swine
 ---pagebreak--- 5 . 3 . 86                     Official Journal of the European Communities                                                   No L 63 / 33
                                                     ANNEX VIII
                                           List provided for in Article 8 ( 3 )
            CCT
           heading                                               Description
             No
           03.01   Fish , fresh ( live or dead ), chilled or frozen :
                   B. Saltwater fish :
                         I. Whole , headless or in pieces :
                                 h ) Cod (Gadus morhua, Boreogadus saida, Gadus ogac):
                                     1 . Fresh or chilled
                                 p ) Anchovies (Engraulis spp .):
                                     1 . Fresh or chilled
                                 t ) Hake (Merluccius spp.):
                                     1 . Fresh or chilled
                                     2 . Frozen
                                 u ) Blue whiting (Micromesistius poutassou or Gadus poutassou)
                             ex v ) Other :
                                     — Horse mackerel (Trachurus trachurus), fresh or chilled
                       II . Fillets :
                             ex a ) Fresh or chilled :
                                     — Of Cod (Gadus morhua, Boreogadus saida, Gadus ogac)
                                 b ) Frozen :
                                     9 . Of hake (Merluccius spp .)
           03.02   Fish , dried , salted or in brine ; smoked fish , whether or not cooked before or during the
                   smoking process :
                   A. Dried , salted or in brine :
                       I. Whole , headless or in pieces :
                            ex b ) Cod (Gadus morhua, Boreogadus saida, Gadus ogac):
                                     — Not dried , salted or in brine
           03.03   Crustaceans or 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 :
                       III . Crabs and freshwater crayfish :
                              ex b ) Other :
                                      — Spinous spider crab (Maia squinado), fresh (live)
                   B. Molluscs :
                       IV . Other :
                              b ) Other :
                                   ex 2 . Other :
                                          — Venus clam ( Venus gallina), fresh or chilled
 ---pagebreak--- No L 63 / 34                               Official Journal of the European Communities                                       5 . 3 . 86
                                                                ANNEX IX
                                                     List provided for in Article 10 (4 )
                                                                                                                         Rate
  CCT heading No                                                 Description                                             (% )
       02.01     Meat and edible offals of the animal falling within heading No 01 . 01 , 01 . 02 , 01 . 03 or 01 . 04 ,
                 fresh , chilled or frozen :
                 A. Meat :
                        II . Of bovine animals :
                             a ) Fresh or chilled                                                                         20
                      III . Of swine :
                                 a ) Of domestic swine :
                                  exl . Carcases or half-carcases :
                                         — Fresh or chilled                                                               20
                                 ex 2 . Legs and parts thereof:
                                         — Fresh or chilled                                                               20
                                  ex 3 . Fore-ends or shoulders ; parts thereof:
                                         — Fresh or chilled                                                               20
                                  ex 4 . Loins and parts thereof:
                                         — Fresh or chilled                                                               20
                                  ex 5 . Bellies and parts thereof:
                                         — Fresh or chilled                                                               20
                                     6 . Other :
                                         bb ) Other:
                                              — Fresh or chilled                                                          20
                             ex b ) Other :
                                  — Fresh or chilled                                                                      20
        04.01    Milk and cream , fresh , not concentrated or sweetened :
                 A. Of a fat content , by weight , not exceeding 6% :
                       I. Yoghurt , kephir , curdled milk , whey , buttermilk and other fermented or acidified
                            milk :
                            ex a ) In immediate packings of a net capacity of two litres or less:
                                    — Yoghurt                                                                            12,5
        04.05    Birds' eggs and egg yolks , fresh , dried or otherwise preserved , sweetened or not:
                 A. Eggs in shell , fresh or preserved:
                       I. Poultry eggs :
                            ex b ) Other :
                                    — Of hens                                                                               9
        09.01     Coffee , whether or not roasted or freed of caffeine; coffee husks and skins; coffee substitutes
                  containing coffee in any proportion :
                  A. Coffee :
                       II . Roasted :
                             a ) Not freed of caffeine                                                                     19
         19.03    Macaroni , spaghetti and similar products:
                  B. , Other                                                                                               12
        20.02     Vegetables prepared or preserved otherwise than by vinegar or acetic acid :
                  ex C. Tomatoes :
                             — Tomato concentrate , with a dry matter content of more than 30% by weight , in
                                 hermetically sealed containers                                                            10
 ---pagebreak--- 5 . 3 . 86                                Official Journal of the European Communities                                        No L 63 / 35
                                                                                                                               Rate
    CCT heading No                                                 Description                                                  (% )
           21.04   Sauces ; mixed condiments and mixed seasonings :
                   B. Sauces with a basis of tomato puree                                                                         9
           21.07   Food preparations not elsewhere specified or included:
                   D. Prepared yoghurt; prepared milk in powder form , for use as infants' food or for dietetic or
                       culinary purposes :
                       I. Prepared yoghurt :
                          b ) Other                                                                                            12,5
           22.09   Spirits (other than those of heading No 22.08 ); liqueurs and other spirituous beverages;
                   compound alcoholic preparations ( known as 'concentrated extracts') for the manufacture of
                   beverages :
                   C. Spirituous beverages :
                       I. Rum , arrack and tafia , in containers holding:
                          ex a ) Two litres or less :
                                  — Rum                                                                                   39,1 Pta / litres
                          ex b ) More than two litres :
                                  — Rum                                                                                   39,1 Pta / litres
           39.02   Polymerization and copolymerization products (for example , polyethylene ,
                   polytetrahaloethylenes , polyisobutylene , polystyrene , polyvinyl chloride , polyvinyl acetate ,
                   polyvinyl chloroacetate and other polyvinyl derivatives , polyacrylic and polymethacrylic
                   derivatives , coumarone-indene resins ):
                   C. Other :
                       ex IV . Polypropylene :
                                 — In strips , of a width exceeding 0,1 mm                                                     10,5
                           VII . Polyvinyl chloride :
                                 ex b ) In other forms :
                                        — In tubes                                                                             10,5
           39.07   Articles of materials of the kinds described in heading Nos 39.01 to 39.06 :
                   B. Other :
                       V. Of other materials :
                           ex d ) Other :
                                    — Plates with a diameter of between 17 and 21 cm and 'glasses' of
                                       polystyrene                                                                             15
                                    — Bags , sachets and similar articles, of polyethylene                                     10,5
                                    — Containers other than carboys , bottles and jars of polystyrene                          15
                                    — Tube and pipe fittings , and finished pipes of polyvinyl chloride                        10,5
           42.02   Travel goods (for example , trunks , suit-cases, hat-boxes , travelling-bags , rucksacks),
                   shopping-bags , handbags , satchels , brief-cases , wallets , purses , toilet-cases , tool-cases ,
                   tobacco-pouches , sheaths , cases , boxes (for example , for arms , musical instruments,
                   binoculars , jewellery , bottles , collars , footwear , brushes) and similar containers, of leather or
                   of composition leather, of vulcanized fibre , of artificial plastic sheeting, of paperboard or of
                   textile fabric :
                   ex A. Of artificial plastic sheeting:
                           — Bags of polyethylene sheeting                                                                     10,5
           48.05   Paper and paperboard , corrugated (with or without flat surface sheets), creped, crinkled,
                   embossed or perforated , in rolls or sheets :
                      A. Paper and paperboard , corrugated                                                                     14
                   ex B. Other :
                           — Creped household paper of a weight per m2 of 15 g or more and less than 50 g                      12,5
 ---pagebreak--- No L 63 / 36                              Official Journal of the European Communities                                          5 . 3 . 86
                                                                                                                          Rate
  CCT heading No                                                 Description                                               (% )
     ex 48.14    Writing blocks , envelopes , letter cards , plain postcards correspondence cards ; boxes , pouches ,
                 wallets and writing compendiums , of paper or paperboard , containing only an assortment of
                 paper stationery :
                 — Writing blocks                                                                                         15
        48.15    Other paper and paperboard , cut to size or shape:
                 ex B. Other :
                          — Toilet paper in rolls                                                                         12
                          — Paper in strips or rolls for office machines and the like                                     12
        48.16    Boxes , bags and other packing containers , of paper or paperboard ; box files , letter trays and
                 similar articles , of paper or paperboard , of a kind commonly used in offices , shops and the
                 like :
                 ex A. Boxes , bags and other packing containers :
                          — Boxes , of corrugated paper or paperboard                                                     15
                          — Bags and sacks , of kraft paper                                                               11
                          — Boxes for cigars and cigarettes                                                               14
     ex 48.18    Registers , exercise books , note books , memorandum blocks , order books , receipt books ,
                 diaries , blotting-pads , binders (loose-leaf or other), file covers and other stationery of paper or
                 paperboard ; sample and other albums and book covers , of paper or paperboard:
                 — Memorandum blocks and exercise books                                                                   13
     ex 48.19    Paper or paperboard labels , whether or not printed or gummed:
                 — Labels of all kinds , excluding cigar bands                                                            14,5
        48.21    Other articles of paper pulp , paper , paperboard or cellulose wadding:
                     B. Napkins and napkin liners for babies :
                          ex I. Not put up for retail sale:
                                  — Of cellulose wadding                                                                  14
                          ex II . Other :
                                  — Of cellulose wadding                                                                  14
                 ex D. Bed linen , table linen , toilet linen ( including handkerchiefs and cleaning tissues ) and
                          kitchen linen ; garments :
                          — Hand towels and table napkins                                                                 14
                 ex E. Sanitary towels and tampons :
                          — Sanitary towels , of cellulose wadding                                                        14
                     F. Other :
                          ex I. Articles of a kind used for surgical , medical or hygienic purposes , not put up for
                                  retail sale :
                                  — Napkins and napkin liners of a kind used for hygienic purposes , of cellulose
                                      wadding                                                                             14
                          ex II . Other :
                                  — Napkins and napkin liners of a kind used for hygienic purposes , of cellulose
                                      wadding                                                                             14
        70.10    Carboys , bottles , jars , pots , tubular containers and similar containers , of glass , of a kind
                 commonly used for the conveyance or packing of goods; stoppers and other closures , of
                 glass :
                 — Excluding containers of a kind commonly used for the conveyance or packing of goods
                      made from glass tubing of a thickness of less than 1 mm and stoppers and other
                      closures                                                                                              9
     ex 76.08     Structures and parts of structures ( for example , hangars and other buildings , bridges and
                  bridge-sections , towers , lattice masts , roofs , roofing frameworks , door and window frames,
                  balustrades , pillars and columns ), of aluminium ; plates , rods , angles , shapes , sections , tubes
                  and the like , prepared for use in structures , of aluminium :
                  — Doors , windows , and door and window frames                                                            8,4
                  — Plates , rods , angles , shapes , sections , tubes and the like , prepared for use in structures , of
                       aluminium alloy                                                                                      8,4
 ---pagebreak--- 5 . 3 . 86                               Official Journal of the European Communities                                No L 63 / 37
                                                                                                                      Rate
    CCT heading No                                              Description                                           (% )
           94.03   Other furniture and parts thereof:
                   ex B. Other :
                          — Beds of base metal                                                                       13
                          — Shelving and parts thereof, of base metal                                                11,5
           94.04   Mattress supports ; articles of bedding or similar furnishing fitted with springs or stuffed or
                   internally fitted with any material or of expanded , foam or sponge rubber or expanded , foam or
                   sponge artificial plastic material , whether or not covered ( for example , mattresses , quilts ,
                   eiderdowns , cushions , pouffes and pillows ):
                      A. Articles of bedding of similar furnishing of expanded , foam or sponge artificial plastic
                          material , whether or not covered                                                          12
                   ex B. Other :                                                                                     I
                          — Mattress supports , mattresses and pillows                                               13
 ---pagebreak--- No L 63 / 38                     Official Journal of the European Communities                                            5 . 3 . 86
                                                       ANNEX X
                                           List provided for in Article 11 ( 2 )
                      A. Sensitive products vis-a-vis the Community, as presently constituted
              CCT
             heading                                               Description
               No
               05.01  Human hair , unworked , whether or not washed or scoured ; waste of human hair
               05.02  Pigs', hogs' and boars' bristles or hair; badger hair and other brush-making hair; waste of such
                      bristles and hair
               05.03  Horsehair and horsehair waste, whether or not put up on a layer or between two layers of
                      other material
               05.05  Fish waste
               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
               05.08  Bones and horn-cores , unworked , defatted, simply prepared (but not cut to shape), treated
                       with acid or degelatinized; powder and waste of these products
               05.09   Ivory, tortoise-shell , horns , antlers, hooves, nails, claws and beaks , unworked or simply
                       prepared but not cut to shape, and waste and powder of these products; whalebone and the
                       like, unworked or simply prepared but not cut to shape , and hair and waste of these
                       products
               05.12   Coral and similar substances , unworked or simply prepared but not otherwise worked; shells,
                       unworked or simply prepared but not cut to shape; powder and waste of shells
               05.13   Natural sponges
               05.14   Ambergris, castoreum, civet and musk; cantharides; bile , whether or not dried ; animal
                       products, fresh , chilled or frozen , or otherwise provisionally preserved, of a kind used in the
                       preparation of pharmaceutical products
               05.15   Animal products not elsewhere specified or included; dead animals of Chapter 1 or Chapter 3 ,
                       unfit for human consumption :
                       ex B. Other :
                              — Sinews and tendons ; parings and similar waste, of raw hides or skins
               09.03   Mate
                13.02  Shellac, seed lac, stick lac and other lacs; natural gums, resins, gum-resins and balsams
                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
                       B. Pectic substances, pectinates and pectates:
                           ex I. Dry :
                                   — Pectates
                           ex II . Other :
                                   — Pectates
                        C. Agar-agar and other mucilages and thickeners , derived from vegetable products
 ---pagebreak--- 5 . 3 . 86                     Official Journal of the European Communities                                           No L 63 / 39
            CCT
           heading                                               Description
             No
             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 )
             14.02  Vegetable materials , whether or not put up on a layer or between two layers of other material ,
                    of a kind used primarily as stuffing or as padding ( for example , kapok , vegetable hair and
                    eel-grass )
             14.03  Vegetable materials of a kind used primarily in brushes or in brooms ( for example , sorgho ,
                    piassava , couch-grass and istle ), whether or not in bundles or hanks
             14.05  Vegetable products not elsewhere specified or included
             15.05  Wool grease and fatty substances derived therefrom ( including lanolin )
             15.06  Other animal oils and fats ( including neat's-foot oil and fats from bones or waste )
             15.08  Animal and vegetable oils , boiled , oxidized , dehydrated , sulphurized , blown or polymerized
                    by heat in vacuum or in inert gas , or otherwise modified
             15.10  Fatty acids; acid oils from refining; fatty alcohols
             15.11  Glycerol and glycerol lyes
             15.15  Spermaceti , crude , pressed or refined, whether or not coloured ; beeswax and other insect
                    waxes , whether or not coloured
             15.16  Vegetable waxes, whether or not coloured
             15.17  Degras ; residues resulting from the treatment of fatty substances or animal or vegetable
                    waxes
             17.04  Sugar confectionery , not containing cocoa
             18.03  Cocoa paste (in bulk or in block), whether or not defatted
             18.04  Cocoa butter ( fat or oil )
             18.05  Cocoa powder , unsweetened
             18.06  Chocolate and other food preparations containing cocoa
             19.02  Malt extract; preparations of flour, meal , starch or malt extract, of a kind used as infant food
                    or for dietetic or culinary purposes, containing less than 50% by weight of cocoa
             19.03  Macaroni , spaghetti and similar products
             19.04  Tapioca and sago ; tapioca and sago substitutes obtained from potato or other starches
             1 9.05 Prepared foods obtained by the swelling or roasting of cereals or cereal products (puffed rice,
                    corn flakes and similar products )
             19.07  Bread , ships' biscuits and other ordinary bakers' wares , not containing added sugar, honey,
                    eggs , fats , cheese or fruit; communion wafers , cachets of a kind suitable for pharmaceutical
                    use , sealing wafers , rice paper and similar products
             19.08  Pastry , biscuits, cakes and other fine bakers' wares , whether or not containing cocoa in any
                    proportion
             21.02  Extracts , essences or concentrates , of coffee , tea or mat£ and preparations with a basis of
                    those extracts , essences or concentrates ; roasted chicory and other roasted coffee substitutes
                    and extracts , essences and concentrates thereof
 ---pagebreak--- No L 63 / 40                     Official Journal of the European Communities                                         5 . 3 . 86
              CCT
             heading                                              Description
               No
               21.03 Mustard flour and prepared mustard
               21.04 Sauces; mixed condiments and mixed seasonings
               21.05 Soups and broths , in liquid , solid or powder form ; homogenized composite food
                     preparations
               21.06 Natural yeasts (active or inactive); prepared baking powders:
                     A. Active natural yeasts
                     C. Prepared baking powders
               21.07 Food preparations not elsewhere specified or included:
                     A. Cereals in grain or ear form , pre-cooked or otherwise prepared
                     B. Ravioli , macaroni , spaghetti and similar products , not stuffed , cooked; the foregoing
                         preparations , stuffed , whether or not cooked
                     C. Ice-cream (not including ice-cream powder) and other ices
                     D. Prepared yoghurt; prepared milk , in powder form , for use as infants' food or for dietetic
                         or culinary purposes
                     E. Cheese fondues
                     G. Other
               22.01 Waters , including spa waters and aerated waters ; ice and snow :
                     A. Spa waters , natural or artificial ; aerated waters
               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
               22.03 Beer made from malt
               22.06 Vermouths , and other wines of fresh grapes flavoured with aromatic extracts
               22.08 Ethyl alcohol or neutral spirits , undenatured , of an alcoholic strength of 80 % vol or higher;
                     denatured spirits ( including ethyl alcohol and neutral spirits ) of any strength :
                     ex A. Denatured spirits ( including ethyl alcohol and neutral spirits ) of any strength :
                            — Excluding alcohol obtained from the agricultural products listed in Annex II to the
                                   EEC Treaty
                        B. Ethyl alcohol or neutral spirits , undenatured , of an alcoholic strength of 80% vol or
                             higher
               22.09 Spirits ( other than those of heading No 22.08 ); liqueurs and other spirituous beverages;
                     compound alcoholic preparations ( known as 'concentrated extracts') for the manufacture of
                     beverages :
                     A. Spirits ( other than those of heading No 22.08 ), in containers holding :
                         ex I. Two litres or less :
                                  — Excluding alcohol obtained from the agricultural products listed in Annex II to
                                       the EEC Treaty
                         ex II . More than two litres :
                                   — Excluding alcohol obtained from the agricultural products listed in Annex II to
                                       the EEC Treaty
                     B. Compound alcoholic preparations ( known as 'concentrated extracts') for the manufacture
                         of beverages
                     C. Spirituous beverages :
                               I. Rum , arrack and tafia
                              II . Gin
                            III . Whisky
                             IV . Vodka , with an alcoholic strength of 45,4 % vol or less and plum , pear or cherry
                                    spirit ( excluding liqueurs )
                         ex V. Other :
                                    — On a cereal base
 ---pagebreak--- 5 . 3 . 86                      Official Journal of the European Communities                                   No L 63 / 41
            CCT
           heading                                                Description
             No
             24.02 Manufactured tobacco ; tobacco extracts and essences
             28.01 Halogens ( fluorine , chlorine , bromine and iodine ):
                   B. Chlorine
             28.03 Carbon ( including carbon black )
             28.54 Hydrogen peroxide ( including solid hydrogen peroxide )
             29.01 Hydrocarbons:
                   A. Acyclic :
                       ex I. For use as power or heating fuels :
                                   — Excluding acetylene
                       ex II . For other purposes :
                                   — Excluding acetylene
                   B. Cyclanes and cyclenes :
                        I. Azulene and its alkyl derivatives
                       II . Other :
                             ex a ) For use as power or heating fuels :
                                       — Excluding decahydronaphthalene
                             ex b ) For other purposes :
                                       — Excluding decahydronaphthalene
                   C. Cycloterpenes
                   D. Aromatic :
                                I. Benzene , toluene and xylenes
                               II . Styrene
                              III . Ethylbenzene
                             IV . Cumene ( isopropylbenzene )
                       ex V. Naphthalene and anthracene:
                                    — Anthracene
                              VI . Biphenyl and terphenyls
                       ex VII . Other :
                                    — Excluding tetrahydronaphtalene
             29.04 Acyclic alcohols and their halogenated , sulphonated , nitrated or nitrosated derivatives:
                   C. Polyhydric alcohols :
                         II . D -Mannitol ( mannitol )
                       III . D -Glucitol ( sorbitol )
             29.10 Acetals and hemiacetals and single or complex oxygen-function acetals and hemiacetals , and
                   their halogenated, sulphonated, nitrated or nitrosated derivatives:
                   ex B. Other :
                             — Methylglucosides
             29.14 Monocarboxylic acids and their anhydrides, halides, peroxides and peracids , and their
                   halogenated, sulphonated , nitrated or nitrosated derivatives:
                   A. Saturated acyclic monocarboxylic acids:
                       ex XI . Other :
                                    — Esters of D -Glucitol ( sorbitol )
                   B. Unsaturated acyclic monocarboxylic acids :
                        ex IV . Other :
                                    b ) Other
                                    — Esters of D -Glucitol ( sorbitol )
 ---pagebreak--- No L 63 / 42                      Official Journal of the European Communities                                                5 . 3 . 86
              CCT
             heading                                                 Description
               No
               29.15  Polycarboxylic acids and their anhydrides , halides , peroxides and peracids , and their
                      halogenated , sulphonated , nitrated or nitrosated derivatives :
                      A. Acyclic polycarboxylic acids :
                          ex V. Other :
                                      — Itaconic acid and its salts and esters
                      C. Aromatic polycarboxylic acids :
                                 I. Phthalic anhydride
                          ex III . Other :
                                      —    Dibutyl phthalates ( ortho )
                                      —    Dioctyl orthophthalates
                                      —    Diisooctyl , diisononyl and diisodecyl phthalates
                                      —    Other esters of diiso-butyl
               29.16  Carboxylic acids with alcohol , phenol , aldehyde or ketone function and other single or
                      complex oxygen-function carboxylic acids and their anhydrides , halides , peroxides and
                      peracids , and their halogenated , sulphonated , nitrated or nitrosated derivatives :
                      A. Carboxylic acids with alcohol function :
                                   I. Lactic acid and its salts and esters
                                 III . Tartaric acid and its salts and esters
                                 IV . Citric acid and its salts and esters
                                  V. Gluconic acid and its salts and esters
                           ex VIII . Other :
                                        — Glyceric acid , glycolic acid , saccharic acid , isosaccharic acid , heptasaccharic
                                             acid and their salts and esters
               29.23  Single or complex oxygen — function amino-compounds :
                      D. Amino-acids
                             I. Lysine and its esters , and their salts
                           III . Glutamic acid and its salts
               29.35  Heterocyclic compounds ; nucleic acids:
                      ex Q. Other :
                                — Anhydride compounds of D -Glucitol ( sorbitol ) (e.g. sorbitans ), excluding maltol
                                      and isomatol
                                — Lactones which are internal esters of hydroxy acids and gluconic acid
                                      derivatives
                                — Intermediary products of the chemical processing of penicillin in the antibiotics
                                      falling within tariff subheading 29.44 A or C
                29.38 Provitamins and vitamins , natural or reproduced by synthesis (including natural
                      concentrates), derivatives thereof used primarily as vitamins , and intermixtures of the
                       foregoing, whether or not in any solvent:
                       B. Vitamins , unmixed , whether or not in aqueous solution :
                           ex II . Vitamins B2 , B 3 , B 6 , B 12 and H
                                       — Vitamin B I 2
                                IV . Vitamin C
                29.43  Sugars , chemically pure , other than sucrose , glucose and lactose; sugar ethers and sugar
                       esters , and their salts , other than products of heading Nos 29.39 , 29.41 and 29.42 :
                       ex B. Other :
                                — Levulose
                                — Levulose salts and esters
                                — Sorbose and its salts and esters
 ---pagebreak--- 5 . 3 . 86                       Official Journal of the European Communities                                                No L 63 / 43
             CCT
            heading                                                Description
              No
              29.44 Antibiotics :
                    ex A. Penicillins :
                             — Excluding those requiring more than 15,3 kg of white sugar to produce one
                                  kilogram
                    ex C. Other antibiotics :
                             — Oxytetracyclin and erythromycin and their salts
              30.03 Medicaments ( including veterinary medicaments ):
                    A. Not put up in forms or in packings of a kind sold by retail :
                         II . Other
                    B. Put up in forms or in packings of a kind sold by retail :
                         II . Other :
                                  a ) Containing penicillin , streptomycin or their derivatives
                              ex b ) Other :
                                      — Containing antibiotics or their derivatives other than those listed under
                                         subheading B. II . a ); insulin , gold salts for the treatment of tuberculosis ,
                                         organo-arsenous products for the treatment of syphilis and products for the
                                         treatment of leprosy
              31.02 Mineral or chemical fertilizers , nitrogenous :
                        A. Natural sodium nitrate
                    ex C. Other :
                              — Excluding ammonium nitrate in packages of a gross weight of not less than 45 kg ,
                                  calcium nitrate having a nitrogen content of not more than 16% , calcium nitrate
                                  and magnesium nitrate
              32.09 Varnishes and lacquers; distempers ; prepared water pigments of the kind used for finishing
                    leather ; paints and enamels ; pigments dispersed in linseed oil , white spirit , spirits of
                    turpentine or other media of a kind used irj the manufacture of paints or enamels; stamping
                    foils ; dyes or other colouring matter in forms or packings of a kind sold by retail ; solutions as
                    defined by Note 4 to this Chapter :
                    A. Varnishes and lacquers ; distempers; prepared water pigments of the kind used for
                         finishing leather ; paints and enamels ; pigments dispersed in linseed oil , white spirit , spirits
                         of turpentine or other media of a kind used in the manufacture of paints or enamels ;
                         solutions as defined by Note 4 to this Chapter :
                               I. Pearl essence
                        ex II . Other :
                                  — Excluding non-precious metals in paste form used in the manufacture of
                                      paints
                         ex B. Stamping foils :
                                  — Common metal-based
                              C. Dyes or other colouring matter in forms or packings of a kind sold by retail
              32.12 Glaziers' putty; grafting putty; painters' fillings ; non-refractory surfacing preparations ;
                    stopping , sealing and similar mastics , including resin mastics and cements
              32.13 Writing ink , printing ink and other inks:
                    B. Printing ink
                    C. Other inks
           ex 34.02 Organic surface-active agents ; surface-active preparations and washing preparations ,
                    whether or not containing soap :
                    — Ethoxylates
 ---pagebreak--- No L 63 / 44                      Official Journal of the European Communities                                                 5 . 3 . 86
               CCT
              heading                                                Description
                No
                35.01  Casein , caseinates and other casein derivatives ; casein glue :
                35.02  Albumins , albuminates and other albumin derivatives :
                       A. Albumins :
                           II . Other :
                                a ) Ovalbumin and lactalbumin
                35.05  Dextrins and dextrin glues ; soluble or roasted starches ; starch glues
                35.06  Prepared glues not elsewhere specified or included; products suitable for use as glues put up
                       for sale by retail as glues in packages not exceeding a net weight of 1 kg
                35.07  Enzymes; prepared enzymes not elsewhere specified or included
             ex 37.03  Sensitized paper, paperboard and cloth , unexposed or exposed but not developed:
                        - Printing paper
                38.12  Prepared glazings , prepared dressings and prepared mordants, of a kind used in the textile ,
                       paper, leather or like industries :
                       A. Prepared glazings and prepared dressings :
                           I. With a basis of amylaceous substances
                38.19  Chemical products and preparations of the chemical or allied industries (including those
                       consisting of mixtures of natural products ), not elsewhere specified or included ; residual
                       products of the chemical or allied industries , not elsewhere specified or included:
                       Q. Foundry core binders based on synthetic resins
                       T. D -Glucitol ( sorbitol ) other than that falling within subheading 29.04 C III
                       X. Other
                 39.01 Condensation , polycondensation and polyaddition products, whether or not modified or
                       polymerized and whether or not linear (for example, phenoplasts , aminoplasts , alkyds ,
                       polyallyl esters and other unsaturated polyesters , silicones ):
                        ex A. Ion exchangers :
                                — Phenoplasts , excluding those of the Novolak type
                           C. Other :
                                      I. Phenoplasts :
                                          ex a ) In one of the forms mentioned in Note 3 (a ) and ( b) to this Chapter:
                                                 — Resins, excluding those of the Novolak type
                                          ex b ) In other forms :
                                                 — Plates , sheets or strip , rigid , weighing more than 1 60 g / m2 , whether
                                                     or not printed
                                                 — Plates , sheets or strip , neither rigid nor spongy , weighing more than
                                                     160 g / m2 , not printed
                                     II . Aminoplasts :
                                          ex b ) In other forms :
                                                 — Plates , sheets or strip , rigid, weighing more than 160 g / m2 , whether
                                                     or not printed
                                                 — Plates , sheets or strip , neither rigid nor spongy, weighing more than
                                                     160 g/ m2 , not printed
 ---pagebreak--- 5 . 3 . 86                   Official Journal of the European Communities                                                    No L 63 / 45
             CCT
            heading                                                 Description
              No
            39.01      C.      III . Alkyds and other polyesters :
           (cont'd)                  ex a ) In one of the forms mentioned in Note 3 ( d) to this Chapter :
                                              — Plates , sheets or strip , rigid , weighing more than 160 g / m2 , whether
                                                  or not printed
                                              — Plates , sheets or strip , neither rigid nor spongy, weighing more than
                                                  160 g / m2 , not printed
                                     ex b ) Other:
                                              — Non alkydic polyesters , unsaturated , in one of the forms mentioned
                                                  in Note 3 ( a ) and ( b ) to this Chapter , for polyurethanes , other than
                                                  for moulding or extruding
                           ex IV . Polyamides :
                                     — Plates , sheets or strip , rigid , weighing more than 1 60 g / m2 , whether or not
                                         printed
                                     — Plates , sheets or strip , neither rigid nor spongy, weighing more than 160
                                          g / m2 , not printed
                           ex V. Polyurethanes :
                                     — In one of the forms mentioned in Note 3 ( a ) and ( b ) to this Chapter
                                     — Plates , sheets or strip , rigid, weighing more than 160 g / m2 , whether or not
                                          printed
                                     — Plates , sheets or strip , neither rigid nor spongy, weighing more than
                                          160 g / m2 , not printed
                           ex VI . Silicones :
                                     — Plates , sheets or strip , neither rigid nor spongy , weighing more than
                                          160 g / m2 , not printed
                           ex VII . Other :
                                     — Plates, sheets or strip , rigid, weighing more than 160 g/ m2 , whether or not
                                          printed
                                     — Plates , sheets or strip , neither rigid nor spongy , weighing more than 160
                                          g / m2 , not printed
                                     — Resins , other than expoxide resins, in one of the forms mentioned in Note
                                          3 ( a ) and ( b ) to this Chapter:
                                          — Polyether alcohols
                                          — Systems for polyurethanes
              39.02 Polymerization and copolymerization products (for example, polyethylene , polytetrahalo­
                    ethylenes, polyisobutylene , polystyrene , polyvinyl chloride , polyvinyl acetate , polyvinyl
                    chloroacetate and other polyvinyl derivatives , polyacrylic and polymethacrylic derivatives ,
                    coumarone-indene resins ):
                    C. Other :
                              I. Polyethylene :
                                      a) In one of the forms mentioned in Note 3 ( a ) and (b ) to this Chapter:
                                   ex b ) In other forms :
                                           — Plates , sheets or strip , rigid, weighing more than 160 g / m2 , whether or
                                               not printed
                                           — Adhesives based on resin emulsions
                                           — Waste and scrap
                        ex   II . Polytetrahaloethylenes :
                                   — Plates, sheets or strip , rigid , weighing more than 160 g/ m2 , whether or not
                                       printed
                                   — Adhesives based on resin emulsions
 ---pagebreak--- No L 63 / 46                  Official Journal of the European Communities                                             5 . 3 . 86
               CCT
              heading                                             Description
                No
              39.02   C. ex III . Polysulphohaloethylenes :
             (cont'd)             — Plates , sheets or strip , rigid , weighing more than 160 g / m2 , whether or not
                                      printed
                                  — Adhesives based on resin emulsions
                         ex IV. Polypropylene:
                                  — In one of the forms mentioned in Note 3 ( a) and ( b ) to this Chapter, and waste
                                      and scrap
                                  — Plates, sheets or strip , rigid , weighing more than 160 g / m2 , whether or not
                                      printed
                                  — Adhesives based on resin emulsions
                         ex   V. Polyisobutylene:
                                  — Plates , sheets or strip , rigid , weighing more than 160 g / m2 , whether or not
                                      printed
                                  — Adhesives based on resin emulsions
                             VI . Polystyrene and copolymers of styrene:
                                  ex b) In other forms:
                                         — Plates , sheets or strip , rigid, weighing more than 160 g/ m2 , whether or
                                             not printed
                                         — Adhesives based on resin emulsions
                             VII. Polyvinyl chloride:
                                     a ) In one of the forms mentioned in Note 3(a ) and ( b ) to this Chapter
                                         — Products for moulding
                                         — Emulsion-type resins for pastes
                                  ex b ) In other forms :
                                         — Plates, sheets or strip , rigid, weighing more than 1 60 g/ m2 , whether or
                                             not printed
                                         — Adhesives based on resin emulsions
                            VIII. Polyvinylidene chloride; copolymers of vinylidene chloride with vinyl
                                  chloride :
                                  — Plates , sheets or strip , rigid, weighing more than 160 g / m2 , whether or not
                                      printed
                                  — Adhesives based on resin emulsions
                         ex IX. Polyvinyl acetate:
                                  — Plates, sheets or strip , rigid , weighing more than 160 g / m2 , whether or not
                                      printed
                                  — Adhesives based on resin emulsions
                         ex X. Copolymers of vinyl chloride with vinyl acetate:
                                   — Plates, sheets or strip , rigid, weighing more than 160 g / m2 , whether or not
                                      printed
                                   — Adhesives based on resin emulsions
                          ex XI . Polyvinyl alcohols , acetals and ethers:
                                   — Plates , sheets or strip , rigid , weighing more than 160 g /m2 , whether or not
                                       printed
                                   — Adhesives based on resin emulsions
                          ex XII. Acrylic polymers, methacrylic polymers and acrylo-methacrylic copolymers:
                                   — Plates, sheets or strip, rigid, weighing more than 160 g/ m2 , whether or not
                                       printed
                                   — Adhesives based on resin emulsions
                             XIV. Other polymerization or copolymerization products:
                                   ex b) In other forms:
                                          — Plates, sheets or strip, rigid, weighingmore than 160 g/m2 , whether or
                                              not printed
                                          — Adhesives based on resin emulsions
 ---pagebreak--- 5 . 3 . 86                    Official Journal of the European Communities                                              No L 63 / 47
            CCT
           heading                                              Description
             No
             39.03 Regenerated cellulose; cellulose nitrate, cellulose acetate and other cellulose esters, cellulose
                   ethers and other chemical derivatives of cellulose , plasticized or not (for example , collodions,
                   celluloid ); vulcanized fibre :
                   B. Other :
                            I. Regenerated cellulose :
                                b ) Other:
                                    ex 1 . Sheets, film or strip , coiled or not, of a thickness of less than
                                           0,75 mm :
                                           — Of a weight not exceeding 160 g / m2 , not printed
                                    ex 2 . Other :
                                           — Plates , sheets or strip , of a weight not exceeding 160 g / m2 , not
                                               printed
                                           — Plates , sheets or strip , rigid , weighing more than 160 g / m2 , whether
                                               or not printed
                           II . Cellulose nitrates :
                                b ) Plastizised :
                                       1 . With camphor or otherwise ( for example , celluloid):
                                           ex aa) Film in rolls or in strips, for cinematography or photography:
                                                   — Of celluloid
                                                   — Other, rigid , weighing more than 160 g/ m2 , whether or not
                                                       printed
                                                   — Of a weight not exceeding 160 g / m2 , not printed
                                           ex bb ) Other:
                                                   — Plates, sheets, strips or tubes , of celluloid
                                                   — Other plates , sheets or strip , rigid , weighing more than
                                                       160 g/ m2 , whether or not printed
                                                   — Plates, sheets or strip , of a weight not exceeding 160 g/ m2 ,
                                                       whether or not printed
                          III . Cellulose acetates :
                                b ) Plasticized :
                                    ex 2. Film in rolls or in strips, for cinematography or photography:
                                           — Of a weight not exceeding 160 g / m2 , not printed
                                           — Rigid , weighing more than 160 g / m2 , whether or not printed
                                    ex 3 . Sheets, film or strip , coiled or not, of a thickness of less than
                                           0,75 mm :
                                           — Of a weight not exceeding 160 g/ m2 , not printed
                                       4 . Other :
                                           ex bb ) Other:
                                                   — Plates , sheets or strip , rigid, weighing more than 160 g/ m2 ,
                                                       whether or not printed
                                                   — Plates , sheets or strip , of a weight not exceeding 160 g/ m2 ,
                                                       not printed
                          IV . Other cellulose esters :
                                b ) Plasticized :
                                    ex 2 . Film in rolls or in strips, for cinematography or photography:
                                           — Rigid, weighing more than 160 g/ m2 , whether or not printed
                                           — Of a weight not exceeding 160 g / m2 , not printed
 ---pagebreak--- No L 63 / 48                     Official Journal of the European Communities                                                 5 . 3 . 86
               CCT
             heading                                                 Description
                No
              39.03   B.     IV . b ) ex 3 . Sheets, film or strip , coiled or not, of a thickness of less than
             (cont'd)                          0,75 mm :
                                               — Of a weight not exceeding 160 g / m2 , not printed
                                           4 . Other:
                                               ex bb ) Other :
                                                        — Plates , sheets or strip , rigid , weighing more than 160 g / m2 ,
                                                           whether or not printed
                                                        — Plates , sheets or strip , of a weight not exceeding 160 g / m2 ,
                                                           not printed
                              V. Cellulose ethers and other chemical derivatives of cellulose :
                                    b ) Plasticized :
                                        — Other :
                                            ex aa ) Ethylcellulose:
                                                      — Plates, sheets or strip, rigid , weighing more than 160 g/ m2 ,
                                                        whether or not printed
                                                      — Plates , sheets or strip , of a weight not exceeding 160 g / m2 , not
                                                        printed
                                               bb ) Other:
                                                      — Plates , sheets or strip , rigid, weighing more than 160 g/ m2 ,
                                                        whether or not printed
                                                      — Plates , sheets or strip , of a weight not exceeding 160 g/ m2 , not
                                                        printed
                          ex VI . Vulcanized fibre :
                                    — Plates , sheets or strip , rigid, weighing more than 160 g/ m2 , whether or not
                                        printed , of artificial plastic materials
                39.06 Other high polymers, artificial resins and artificial plastic materials, including alginic acid, its
                      salts and esters ; linoxyn :
                      B. Other :
                              I. Starches , esterified or etherified
                          ex II . Other:
                                   — Dexthans
                                   — Heteropolysaccharine
                                   — Other , excluding linoxyn
                39.07 Articles of materials of the kinds described in heading Nos 39.01 to 39.06 :
                      A. Articles for technical uses, for use in civil aircraft
                       B. Other :
                           ex I. Of regenerated cellulose:
                                     — Excluding: artificial sausage casings; floor coverings; fans and hand screens,
                                         comprising sheets of plastic materials and frames and handles of all materials,
                                         except for precious metals; corset busks and similar supports for articles of
                                         apparel or clothing accessories; articles of clothing
                           ex II . Of vulcanized fibre :
                                     — Excluding: fans and hand screens comprising sheets of plastic materials and
                                         frames and handles of all materials, except for precious metals; corset busks
                                         and similar supports for articles of apparel or clothing accessories
                            ex III . Of hardened proteins :
                                      — Excluding: artificial sausage casings; fans and hand screens comprising sheets
                                         of plastic materials and frames and handles of all materials, except for precious
                                          metals
 ---pagebreak--- 5 . 3 . 86                       Official Journal of the European Communities                                              No L 63 / 49
              CCT
            heading                                                  Description
               No
             39.07    B. ex IV . Of chemical derivatives of rubber:
            (cont'd)                — Excluding: floor coverings; fans and hand screens , comprising sheets of plastic
                                        materials and frames and handles of all materials except for precious metals;
                                        corset busks and similar supports for articles of apparel or clothing
                                        accessories ; articles of clothing
                               V. Of other materials :
                                       a) Spools , reels and similar supports for photographic and cinematographic
                                           film or for tapes , films and the like falling within heading No 92.12
                                    ex d ) Other :
                                           — Excluding: artificial sausage casings; floor coverings ; articles of
                                               clothing
           ex 40.10   Transmission , conveyor or elevator belts or belting, of vulcanized rubber:
                      — Excluding transmission belts or belting , of trapezoidal cross-section
               40.11  Rubber tyres , tyre cases , interchangeable tyre treads , inner tubes and tyre flaps , for wheels of
                      all kinds :
                      ex A. Solid or cushion tyres and interchangeable tyre treads:
                               — Interchangeable tyre treads weighing up to 20 kg each
                          B. Other :
                               ex I. Pneumatic tyres for use on civil aircraft:
                                       — Weighing up to 20 kg each
                               ex II . Other :
                                       — Weighing up to 20 kg each
               42.02  Travel goods ( for example, trunks , suit-cases , hat-boxes , travelling-bags , rucksacks),
                      shopping-bags , handbags , satchels , brief-cases, wallets , purses , toilet-cases , tool-cases,
                      tobacco-pouches , sheaths , cases , boxes (for example, for arms , musical instruments,
                      binoculars, jewellery , bottles , collars , footwear, brushes) and similar containers, of leather or
                      of composition leather , of vulcanized fibre , of artificial plastic sheeting, of paperboard or of
                      textile fabric :
                      ex A. Of artificial plastic sheeting :
                               — Excluding cigar and cigarette cases , match holders, tobacco-pouches , trunks ,
                                   suit-cases and valises , cases and similar articles for holding toiletries
                      ex B. Of other materials :
                               — Excluding cigar and cigarette cases , match holders , tobacco-pouches , trunks ,
                                   suit-cases and valises , cases and similar articles for holding toiletries
               44.14  Wood sawn lengthwise , sliced or peeled but not further prepared , of a thickness not exceeding
                      5 mm ; veneer sheets and sheets for plywood, of a thickness not exceeding 5 mm
               48.11  Wallpaper and lincrusta ; window transparencies of paper
               48.13   Carbon and other copying papers (including duplicator stencils) and transfer papers , cut to
                       size , whether or not put up in boxes
               48.15   Other paper and paperboard , cut to size or shape:
                       ex B. Other :
                               — Toilet paper
                48.16  Boxes , bags and other packing containers , of paper or paperboard; box files , letter trays and
                       similar articles , of paper or paperboard , of a kind commonly used in offices , shops and the
                       like :
                       ex A. Boxes, bags and other packing containers of paper or paperboard:
                               — Boxes , bags and other packing containers, printed , and boxes and casks , not
                                   printed
 ---pagebreak--- No L 63 / 50                   Official Journal of the European Communities                                               5 . 3 . 86
               CCT
              heading                                              Description
                No
                48.21 Other articles of paper pulp , paper, paperboard or cellulose wadding:
                      ex A. Perforated paper and paperboard for Jacquard and similar machines:
                             — Of paper, of a weight not exceeding 106 g/ m2 , not printed
                         B. Napkins and napkin liners , for babies :
                             ex I. Not put up for retail sale :
                                     — Of paper pulp , cellulose wadding or unprinted paper
                             ex II . Other :
                                     — Of paper pulp ,, cellulose wadding or unprinted paper
                      ex D. Bed linen , table linen , toilet linen ( including handkerchiefs and cleaning tissues ) and
                             kitchen linen ; garments :
                             — Of paper pulp , cellulose wadding or unprinted paper
                      ex E. Sanitary towels and tampons :
                             — Of paper pulp , cellulose wadding or unprinted paper
                         F. Other :
                             ex I. Articles of a kind used for surgical , medical or hygienic purposes , not put up for
                                     retail sale :
                                     — Of paper pulp , cellulose wadding or unprinted paper
                             ex II . Other :
                                     — Of paper pulp , cellulose wadding or unprinted paper , excluding cards for
                                         statistical machines and chart paper for recording equipment
             ex 49.09 Picture postcards , Christmas and other picture greeting cards , printed by any process , with or
                      without trimmings :
                      — Picture postcards , cut to shape or in sheets
                49.10 Calendars of any kind , of paper or paperboard , including calendar blocks
                49.11 Other printed matter, including printed pictures and photographs:
                      ex B. Other :
                             — Excluding printed pictures and photographs, meteorological and scientific charts;
                                  communications , theses, dissertations and reports on scientific, literary and artistic
                                  subjects not falling within heading No 49.01 , published by official bodies or
                                  cultural institutions , printed in any language and trade and tourist advertising
                                  books
                51.04 Woven fabrics of man-made fibres (continuous), including woven fabrics of monofil or strip
                      of heading No 51.01 or 51.02 :
                      A. Woven fabrics of synthetic textile fibres :
                          ex I. For tyres :
                                   — excluding materials of monofil and artificial straw falling within heading No
                                       51.02
                          ex II . Fabrics containing elastomeric yarn :
                                   — Excluding materials of monofil and artificial straw falling within heading No
                                       51.02
                          ex IV . Other :
                                    — Excluding materials of monofil and artificial straw falling within heading No
                                       51.02
                       B. Woven fabrics of regenerated textile fibres:
                          ex I. For tyres :
                                    — Excluding materials of monofil and artificial straw falling within heading No
                                       51.02
                          ex II . Fabrics containing elastomeric yarn :
                                    — Excluding materials of monofil and artificial straw falling within heading No
                                       51.02
                          ex III . Other :
                                    — Excluding materials of monofil and artificial straw falling within heading No
                                       51.02
 ---pagebreak--- 5 . 3 . 86                     Official Journal of the European Communities                                               No L 63 / 51
            CCT
           heading                                                Description
             No
             56.01  Man-made fibres (discontinuous), not carded , combed or otherwise prepared for
                    spinning:
                    ex A. Synthetic textile fibres:
                             — With the exception of polyester
             56.02  Continuous filament tow for the manufacture of man-made fibres ( discontinuous ):
                    A. Of synthetic textile fibres
             56.03  Waste ( including yarn waste and pulled or garnetted rags) of man-made fibres (continuous or
                    discontinuous ), not carded , combed or otherwise prepared for spinning:
                    A. Of synthetic textile fibres
             56.04  Man-made fibres ( discontinuous or waste), carded , combed or otherwise prepared for
                    spinning:
                    A. Synthetic textile fibres
             56.05  Yarn of man-made fibres ( discontinuous or waste ), not put up for retail sale :
                    ex A. Of synthetic textile fibres:
                             — Fancy yarn
                    ex B. Of regenerated textile fibres :
                             — Fancy yarn
             58.04  Woven pile fabrics and chenille fabrics (other than terry towelling or similar terry fabrics of
                    cotton falling within heading No 55.08 and fabrics falling within heading No 58.05 ):
                    — Of silk , of man-made fibres and of wool or of fine animal hair
             58.05  Narrow woven fabrics , and narrow fabrics ( bolduc) consisting of warp without weft
                    assembled by means of an adhesive , other than goods falling within heading No 58.06 :
                    A. Narrow woven fabrics :
                         I. Pile fabrics or chenille fabrics :
                             ex a ) Of man-made fibres or of cotton :
                                    — Of man-made fibres
                                b ) Of silk , of noil silk or of other waste silk
             58.07  Chenille yarn ( including flock chenille yarn), gimped yarn (other than metallized yarn of
                    heading No 52.01 and gimped horsehair yarn); braids and ornamental trimmings in the piece;
                    tassels , pompons and the like:
                    ex A. Braids of a width of 5 cm or less, of man-made fibres (including monofil or strip of
                             heading No 51 . 01 or 51 .02 ), of flax , or ramie or of vegetable textile fibres of Chapter
                             57 :
                             — Of silk or man-made fibres , without metals
                     ex B. Other :
                             — Of silk or man-made fibres , without metals
              58.08  Tulle and other net fabrics (but not including woven , knitted or crocheted fabrics),
                     plain :
                     ex A. Tulle or other net fabrics not comprised in B below:
                             — Of man-made fibres
                     ex B. Knotted net fabrics :
                             — Of man-made fibres
              58.09  Tulle and other net fabrics (but not including woven , knitted or crocheted fabrics), figured;
                     hand or mechanically made lace, in the piece, in strips or in motifs:
                     ex A. Tulle and other net fabrics:
                              — Of man-made fibres
 ---pagebreak--- No L 63 / 52                      Official Journal of the European Communities                                         5 . 3 . 86
                CCT
              heading                                               Description
                 No
               58.09      B. Lace :
              (cont'd)        ex I. Hand-made :
                                      — Of man-made fibres
                              ex II . Mechanically made :
                                      — Of man-made fibres
                 59.02 Felt and articles of felt , whether or not impregnated or coated :
                       ex A. Felt in the piece or simply cut to rectangular shape :
                              — Rugs , carpets and runners
                       ex B. Other :
                              — Rugs , carpets and runners
             ex 59.10  Linoleum and materials prepared on a textile base in a similar manner to linoleum, whether or
                       not cut to shape or of a kind used as floor coverings; floor coverings consisting of a coating
                       applied on a textile base, cut to shape or not:
                       — Weighing more than 1 400 g / m2
             ex 59.12  Textile fabrics otherwise impregnated or coated; painted canvas being theatrical scenery ,
                       studio back-cloths or the like :
                       — Impregnated or coated textile fabrics of a weight not exceeding 1 400 g/ m2
             ex 59.13  Elastic fabrics trimmings (other than knitted or crocheted goods) consisting of textile
                       materials combined with rubber threads :
                       — of a width not exceeding 50 cm , excluding those of wool or of fine animal hair
                 60.01 Knitted or crocheted fabric , not elastic nor rubberized :
                       A. Of wool or of fine animal hair
                       B. Of man-made fibres
                       C. Of other textile materials :
                               I. Of cotton
                           ex II . Of other textile materials :
                                   — Excluding those of silk
                 61.06 Shawls , scarves , mufflers , mantillas , veils and the like :
                       A. Of silk or of noil or other waste silk
                       B. Of synthetic textile fibres
                       C. Of regenerated textile fibres
                 64.05 Parts of footwear, removable in-soles , hose protectors and heel cushions , of any material
                       except metal :
                       ex A. Assemblies of uppers affixed to inner soles or to other sole components, but without
                              outer soles :
                              — Of rubber or artificial plastic materials
                       ex B. Other :
                              — Of rubber or artificial plastic materials
                 68.02 Worked monumental or building stone , and articles thereof (including mosaic cubes), other
                       than goods falling within heading No 68.01 or within Chapter 69
                 68.04 Hand polishing stones , whetstones , oilstones, hones and the like, and millstones ,
                       grindstones , grinding wheels and the like (including grinding, sharpening, polishing, trueing
                       and cutting wheels , heads , discs and points), of natural stone (agglomerated or not), of
                       agglomerated natural or artificial abrasives , or of pottery , with or without cores , shanks ,
                       sockets , axles and the like of other materials , but without frameworks; segments and other
                       finished parts of such stones and wheels, of natural stone ( agglomerated or not), of
                        agglomerated natural or artificial abrasives , or of pottery:
 ---pagebreak--- 5 . 3 . 86                       Official Journal of the European Communities                                            No L 63 / 53
               CCT
             heading                                              Description
                No
              68.04   B. Other :
            (cont'd)
                              I. Of agglomerated abrasives :
                                  ex a ) Made of natural or synthetic diamonds :
                                         — Artificial , excluding millstones , etc.
                                  ex b ) Other :
                                         — Artificial , excluding millstones , etc.
                          ex II . Other :
                                  — Artificial , excluding millstones , etc.
                68.06 Natural or artificial abrasive powder or grain , on a base of woven fabric, of paper,
                      or paperboard or of other materials , whether or not cut to shape or sewn or otherwise made
                      up
                69.02 Refractory bricks, blocks , tiles and similar refractory constructional goods
                70.04 Unworked cast or rolled glass (including flashed or wired glass), whether figured or not, in
                      rectangles :
                      ex B. Other :
                             — Of a thickness greater than 5 mm but no greater than 10 mm
           ex 70.05   Unworked drawn or blown glass (including flashed glass), in rectangles:
                      — Of a thickness no greater than 3 mm
           ex 70.06   Cast, rolled, drawn or blown glass (including flashed or wired glass), in rectangles , surface
                      ground or polished , but not further worked:
                      — Not wired , of a thickness no greater than 5 mm
                70.08 Safety glass consisting of toughened or laminated glass , shaped or not
                70.14 Illuminating glassware , signalling glassware and optical elements of glass , not optically
                      worked nor of optical glass :
                      A. Articles for electrical lighting fittings :
                          ex I. Facetted glass , plates , balls, pear-shaped drops , flower-shaped pieces , pendants
                                   and similar articles for trimming chandeliers :
                                   — Of coloured , matt, irisated , cut, marbled, opaque , opaline or painted glass , or
                                       of moulded glass with hollows or protruding parts
                          ex II . Other (for example, diffusers , ceiling lights , bowls , cups, lampshades , globes ,
                                   tulip-shaped pieces ):
                                   — Lamp glass
                                   — Of coloured , matt, irisated, cut, marbled , opaque , opaline or painted glass , or
                                       of moulded glass with hollows or protruding parts
                          ex B. Other :
                                  — Of coloured, matt, irisated , cut, marbled , opaque , opaline or painted glass , or
                                       of moulded glass with hollows or protruding parts
                70.20 Glass fibre ( including wool), yarns , fabrics and articles made therefrom :
                      ex B. Textile fibre , yarns , fabrics and articles rtiade therefrom :
                             — Rovings and mats
 ---pagebreak--- No L 63 / 54                    Official Journal of the European Communities                                               5 . 3 . 86
               CCT
              heading                                              Description
                No
             ex 70.21 Other articles of glass :
                      — Of coloured , matt engraved , irisated, cut, marbled , opaque , opaline or painted glass , or
                          of moulded glass with hollows or protruding parts
                71.05 Silver including silver gilt and platinum-plated silver, unwrought or semi-manufactured:
                      ex B. Bars , rods , wires and sections; plates , sheets and strips of a thickness , excluding any
                             backing , greater than 0,15 mm
                             — Wire ; other , beaten or rolled
                         D. Foil of a thickness, excluding any backing, not exceeding 0,15 mm
             ex 73.14 Iron or steel wire , whether or not coated , but not insulated :
                      — Without textile coating
                73.15 Alloy steel and high carbon steel in the forms mentioned in heading Nos 73.06 to 73.14 :
                      A. High carbon steel :
                          ex VIII . Wire , whether or not coated , but not insulated :
                                     — Without textile coating , not coated with other metals and not consisting of
                                       - alloy steel containing , by weight , one or more elements in the following
                                         proportions: 2 % or more of silicon , 2 % or more of manganese , 2 % or more
                                         of chromium , 2 % or more of nickel , 0,3 % or more of molybdenum , 0,3 %
                                         or more of vanadium , 0,5 % or more of tungsten , 0,5 % or more of cobalt ,
                                         0,3 % or more of aluminium , 1 % or more of copper
                      B. Alloy steel :
                          ex VIII . Wire , whether or not coated , but not insulated :
                                     — Without textile coating , not coated with other metals and not consisting of
                                         alloy steel containing , by weight, one or more elements in the following
                                         proportions: 2 % or more of silicon , 2 % or more of manganese , 2 % or more
                                         of chromium , 2 % or more of nickel , 0,3 % or more of molybdenum , 0,3 %
                                         or more of vanadium , 0,5 % or more of tungsten , 0,5 % or more of cobalt ,
                                         0,3 % or more of aluminium , 1 % or more of copper
                73.18 Tubes and pipes and blanks therefor , of iron ( other than of cast iron) or steel , excluding
                      high-pressure hydroelectric conduits:
                      ex A . Tubes and pipes , with attached fittings , suitable for conducting gases or liquids , for use
                             in civil aircraft :
                             — Excluding unworked or painted , varnished , enamelled or otherwise treated tubes
                                 and pipes (including Mannesmann tubes and tubes obtained by swaging) whether
                                 or not with sockets or flanges , but not otherwise worked , seamless
                         B. Other :
                             ex II. Straight and of uniform wall-thickness, other than those falling in B I above, of
                                      a maximum length of 4,50 m , of alloy steel containing by weight not less than
                                      0,90% but not more than 1,15% of carbon , not less than 0,50% but not more
                                      than 2% of chromium and not more than 0,50% of molybdenum
                             ex III . Other :
                                      — Excluding unworked or painted , varnished , enamelled or otherwise treated
                                          tubes and pipes ( including Mannesmann tubes and tubes obtained by
                                          swaging), whether or not with sockets or flanges , but not otherwise
                                          worked , seamless
 ---pagebreak--- 5 . 3 . 86                      Official Journal of the European Communities                                             No L 63 / 55
             CCT
            heading                                               Description
              No
           ex 73.21 Structures and parts of structures (for example, hangars and other buildings , bridges and
                    bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frameworks , door and
                    window frames, shutters , balustrades, pillars and columns), of iron or steel; plates , strip ,
                    rods , angles , shapes , sections , tubes and the like , prepared for use in structures , of iron or
                    steel :
                    — Excluding lock-gates for hydraulic plant
           ex 73.24 Containers , of iron or steel , for compressed or liquefied gas:
                    — Welded , with a capacity not exceeding 300 litres
              73.25 Stranded wire, cables , cordage, ropes , plaited bands , slings and the like, of iron or steel wire,
                    but excluding insulated electric cables:
                        A. With fittings attached , or made up into articles for use in civil aircraft
                    ex B. Other :
                            — Excluding closed or semi-closed carrying cables for cable cars and reinforcing
                                 cables for pre-stressed concrete
           ex 73.29 Chain and parts thereof, of iron or steel:
                    — Articulated link chain for Galle , Renold or Morse type , of a pitch not exceeding 2 cm,
                        excluding key chains
              73.31 Nails, tacks, staples, hook-nails, corrugated nails, spiked cramps, studS, spikes and drawing
                    pins, of iron or steel , whether or not with heads of other materials, but not including such
                    articles with heads of copper
                    ex B. Other :
                            — For drawing-boards and offices
              73.32 Bolts and nuts (including bolt ends and screw studs), whether or not threaded or tapped,
                    screws (including screw hooks and screw rings), rivets , cotters , cotterpins and similar articles ,
                    of iron or steel ; washers (including spring washers) of iron or steel:
                    A. Not threaded or tapped :
                        ex I. Screws , nuts , rivets and washers , turned from bars , rods , angles, shapes, sections
                                 or wire, of solid section , of a shank thickness or hole diameter not exceeding
                                 6 mm :
                                 — Of ordinary cast iron , cast steel and malleable cast iron , excluding articles for
                                     fixing rails , screws and rivets
                         ex II . Other :
                                 — Of ordinary cast iron , cast steel and malleable cast iron , excluding articles for
                                     fixing rails , screws and rivets
                    B. Threaded or tapped:
                        ex I. Screws and nuts, turned from bars, rods, angles , shapes , sections or wire, of solid
                                 section , of a shank thickness or hole diameter not exceeding 6 mm :
                                 — Nuts in ordinary cast iron , cast steel and malleable cast iron, excluding those
                                     put up with screws
                         ex II . Other :
                                 — Of ordinary cast iron , cast steel and malleable cast iron, excluding articles for
                                     fixing rails, bolts and screws , when with washers and nuts fitted thereto
           ex 73.35 Springs and leaves for springs , of iron or steel:
                    — Leaf-springs for vehicles, excluding those for railway rolling stock
                    — Spiral springs , of wire or bars , of a diameter greater than 8 mm or of rectangular bars the
                        smallest side of which measures more than 8 mm
 ---pagebreak--- No L 63 / 56                     Official Journal of the European Communities                                               5 . 3 . 86
               CCT
              heading                                              Description
                No
             ex 73.37 Boilers (excluding boilers of heading No 84.01 ) and radiators , for central heating, not
                      electrically heated , and parts thereof, of iron or steel ; air heaters and hot air distributors
                      (including those which can also distribute cool or conditioned air), not electrically heated ,
                      incorporating a motor-driven fan or blower , and parts thereof, of iron or steel :
                      — Of refined , rolled or forged iron or steel
                73.38 Articles of a kind commonly used for domestic purposes, sanitary ware for indoor use, and
                      parts of such articles and ware, of iron or steel ; iron or steel wool ; pot scourers and scouring or
                      polishing pads , gloves and the like , of iron or steel :
                      A. Sanitary ware ( excluding parts thereof) for use in civil aircraft
                      B. Other :
                              I. Sinks and wash basins and parts thereof, of stainless steel
                          ex II . Other :
                                  — Excluding iron or steel wool , pot scourers and scouring or polishing pads ,
                                      gloves and the like , and pressure cookers for direct steam cooking
             ex 74.07 Tubes and pipes and blanks therefore, of copper; hollow bars of copper:
                      — Excluding those unworked , painted , varnished, enamelled or otherwise prepared
                          (including Mannesmann tubes and tubes obtained by swaging), whether or not with
                          sockets or flanges , but not otherwise worked , of a wall-thickness greater than 1 mm and
                          with a maximum interior cross-section of more than 80 mm
             ex 74.19 Other articles of copper:
                      — Excluding the following articles :
                          — Pins , sliding rings and hairpins , excluding ornamental pins , thimbles and fittings for
                              belts , corsets and braces
                          — Reservoirs , tanks , vats and similar containers , for any material ( other than
                              compressed or liquefied gas) of a capacity exceeding 300 litres , whether or not lined or
                              heat-insulated , but not fitted with mechanical or thermal equipment
                          — Chain and parts thereof
             ex 76.02 Wrought bars , rods, angles , shapes and sections, of aluminium ; aluminium wire
                      — Wire rod
                76.04 Aluminium foil (whether or not embossed, cut to shape , perforated, coated , printed, or
                      backed with paper or other reinforcing material ), of a thickness (excluding any backing) not
                      exceeding 0,20 mm
                76.06 Tubes and pipes and blanks therefor, of aluminium; hollow bars of aluminium
                76.08 Structures and parts of structures ( for example , hangars and other buildings , bridges and
                      bridge-sections , towers , lattice masts, roofs, roofing frameworks , door and window frames,
                      balustrades , pillars and columns), of aluminium; plates, rods , angles , shapes , sections , tubes
                      and the like, prepared for use in structures , of aluminium
                76.12 Stranded wire, cables, cordage , ropes, plaited bands and the like , of aluminium wire , but
                      excluding insulated electric wires and cables
                76.15 Articles of a kind commonly used for domestic purposes , sanitary ware for indoor use , and
                      parts of such articles and ware, of aluminium
                79.01 Unwrought zinc, zinc waste and scrap :
                      ex A. Unwrought:
                              — Electrolytic zinc ( ingots ) with a Zn content of 99,95% or more
 ---pagebreak--- 5 . 3 . 86                     Official Journal of the European Communities                                             No L 63 / 57
             CCT
            heading                                               Description
              No
           ex 82.01 Hand tools , the following: spades , shovels, picks, hoes, forks and rakes; axes , bill hooks and
                    similar hewing tools; scythes , sickles, hay knives , grass shears , timber wedges and other tools
                    of a kind used in agriculture , horticulture or forestry:
                    — Spades , hoes , forks and rakes , scythes and sickles
              82.02 Saws ( non-mechanical ) and blades for hand or machine saws (including toothless saw
                    blades):
                    A. Saws ( non-mechanical )
                    B. Saw blades :
                              I. Bandsaw blades
                         ex III . Other :
                                   — Handsaw blades
           ex 82.04 Hand tools , including glaziers' diamonds, not falling within any other heading of this
                    Chapter; blow lamps, anvils; vices and clamps, other than accessories for, and parts
                    of, machine tools ; portable forges; grinding wheels with frameworks (hand or pedal
                    operated ):
                    — Hammers, mortice chisels , stone chisels , cutters , centre-punches , chasing chisels and die
                         stocks
              82.05 Interchangeable tools for hand tools , for machine tools or for power-operated hand tools (for
                    example, for pressing, stamping, drilling, tapping, threading, boring, broaching, milling,
                    cutting, turning, dressing, morticing or screw driving), including dies for wire drawing,
                    extrusion dies for metal , and rock drilling bits with a working part of:
                    ex A. Base metal :
                            — Chisels, twist drills, spoon bits , drills, reamers (other than adjustable or
                                 extensible), screwing dies, taps and chaser dies
                    ex B. Metal carbides :
                            — Chisels, twist drills , spoon bits , drills, reamers (other than adjustable or
                                 extensible), screwing dies , taps and chaser dies
                    ex C. Diamond or agglomerated diamond:
                            — Chisels , twist drills , spoon bits, drills , reamers (other than adjustable or
                                 extensible), screwing dies , taps and chaser dies
                    ex D. Other materials :
                            — Chisels , twist drills , spoon bits, drills , reamers (other than adjustable or
                                  extensible), screwing dies , taps and chaser dies
              82.09 Knives with cutting blades, serrated or not (including pruning knives), other than knives
                    falling within heading No 82.06 , and blades therefor:
                    ex A. Knives :
                            — Excluding engineers' knives
              82.14 Spoons , forks, fish-eaters , butter knives , ladles , and similar kitchen or tableware
              82.15 Handles of base metal for articles falling within heading No 82.09 , 82.13 or 82.14
              83.01 Locks and padlocks (key, combination or electrically operated), and parts thereof, of base
                    metal ; frames incorporating locks , for handbags , trunks or the like , and parts of such frames ,
                    of base metal ; keys for any of the foregoing articles , of base metal
              83.02 Base metal fittings and mountings of a kind suitable for furniture , doors , staircases, windows ,
                    blinds, coachwork, saddlery, trunks, caskets and the like (including automatic door closers);
                    base metal hat-racks , hat-pegs , brackets and the like
 ---pagebreak--- No L 63 / 58                    Official Journal of the European Communities                                              5 . 3 . 86
               CCT
              heading                                              Description
                No
                83.06 Statuettes and other ornaments of a kind used indoors , of base metal ; photograph , picture
                      and similar frames , of base metal ; mirrors of base metal :
                      A. Statuettes and other ornaments of a kind used indoors
             ex 83.09 Clasps , frames with clasps for handbags and the like , buckles, buckleclasps , hooks, eyes,
                      eyelets , and the like , of base metal , of a kind commonly used for clothing , travel goods ,
                      handbags or other textile or leather goods ; tubular rivets and bifurcated rivets , of base metal ;
                      beads and spangles , of base metal :
                      — Excluding beads and spangles , tubular rivets and bifurcated rivets
                83.13 Stoppers, crown corks, bottle caps, capsules, bung covers, seals and plombs, case corner
                      protectors and other packing accessories , of base metal
                83.15 Wire , rods , tubes, plates , electrodes and similar products, of base metal or of metal carbides,
                      coated or cored with flux material , of a kind used for soldering, brazing, welding or
                      deposition of metal or of metal carbides; wire and rods , of agglomerated base metal powder,
                      used for metal spraying
             ex 84.01 Steam and other vapour generating boilers (excluding central heating hot water boilers
                      capable also of producing low pressure steam); super-heated water boilers:
                      — Excluding parts thereof
                84.06 Internal combustion piston engines :
                      C. Other engines :
                           I. Spark ignition engines of a cylinder capacity of:
                                  a ) 250 cm3 or less :
                                      ex 1 . For use in civil aircraft :
                                             — Of a power of 25 kW or less
                                      ex 2 . Other :
                                             — Of a power of 25 kW or less and for auto-cycles of a cylinder capacity
                                                 of no more than 50 cm 3
                                  b ) More than 250 cm3 :
                                      ex 1 . For the industrial assembly of:
                                             Agricultural walking tractors of subheading 87.01 A,
                                             Motor vehicles for the transport of persons, including vehicles designed
                                             for the transport of both passengers and goods, with a seating capacity of
                                             less than 15 ,
                                             Motor vehicles for the transport of goods or materials , with an engine of
                                             a cylinder capacity of less than 2 800 cm3 ,
                                             Special purpose motor vehicles of heading No 87.03 :
                                             — Of a power of 25 kW or less
                                         2 . Other :
                                             ex aa ) For use in civil aircraft:
                                                      — Of a power of 25 kW or less
                                             ex bb ) Other:
                                                      — Of a power of 25 kW or less
                          II . Compression ignition engines :
                               ex a ) Marine propulsion engines :
                                      — Of a power of 25 kW or less
                                  b ) Other:
                                      ex 1 . For the industrial assembly of:
                                             Agricultural walking tractors of subheading 87.01 A ,
                                             Motor vehicles for the transport of persons , including vehicles designed
                                             for the transport of both passengers and goods, with a seating capacity of
                                             less than 15 ,
                                             Motor vehicles for the transport of goods or materials, with an engine of
                                              a cylinder capacity of less than 2 500 cm3 ,
 ---pagebreak--- 5 . 3 . 86                     Official Journal of the European Communities                                         No L 63 / 59
             CCT
           heading                                             Description
              No
            84.06   C. II. b ) ex 1 . Special purpose motor vehicles of heading No 87.03 :
           (cont'd)                    — Of a power of 25 kW or less
                               ex 2 . Other :
                                       — Of a power of 25 kW or less
                    D. Parts :
                        ex I. Of engines for use in civil aircraft
                                 — Liner-cylinders, cylinder liners, piston pins , pistons and piston rings
                           II. Of other engines:
                                ex a ) For aircraft:
                                       — Liner-cylinders , cylinder liners , piston pins, pistons and piston rings
                                ex b ) Other:
                                       — Liner-cylinders , cylinder liners , piston pins , pistons and piston rings
              84.07 Hydraulic engines and motors (including water wheels and water turbines)
                    ex A. Hydraulic engines and motors and parts thereof, for use in civil aircraft:
                           — Excluding parts
                       B. Other hydraulic engines and motors
              84.10 Pumps (including motor pumps and turbo pumps) for liquids, whether or not fitted with
                    measuring devices; liquid elevators of bucket, chain , screw, band and similar kinds:
                    ex A. Delivery pumps fitted, or designed to be fitted, with a measuring device:
                           — Parts
                       B. Other pumps :
                            I. For use in civil aircraft
                          II . Other :
                                ex a ) Pumps:
                                       — Excluding pumps for sprinklers and submersible pumps with motor
                                          attached , without ceramic or rubber lining, weighing not more than
                                           1 000 kg each
                                   b ) Parts
                       C. Liquid elevators of bucket, chain , screw, band and similar kinds
              84.11 Air pumps , vacuum pumps and air or gas compressors (including motor and turbo pumps and
                    compressors , and free-piston generators for gas turbines); fans , blowers and the like:
                    C. Fans , blowers and the like:
                        ex I. For use in civil aircraft:
                                — Weighing not more than 200 kg each , excluding parts
                        ex II . Other :
                                — Weighing not more than 200 kg each , excluding parts
              84.15 Refrigerators and refrigerating equipment ( electrical and other):
                    ex A. Refrigerators and refrigerating equipment (excluding parts thereof), for use in civil
                           aircraft :
                           — Excluding equipment mounted on a common base or with interdependent
                                elements , for freezers and cupboards and other items of furniture imported with
                                their own freezing equipment weighing not more than 200 kg, and parts
                                thereof
                       C. Other :
                           ex I. Refrigerators of a capacity of more than 340 litres:
                                   — Weighing more than 200 kg each
 ---pagebreak--- No L 63 / 60                       Official Journal of the European Communities                                            5 . 3 . 86
                CCT
              heading                                                 Description
                 No
               84.15       C. ex II . Other :
             (cont'd)                    — Excluding equipment mounted on a common base or with interdependent
                                             elements, for freezers and cupboards and other items of furniture imported
                                             with their own freezing equipment weighing not more than 200 kg , and
                                             parts thereof
                 84.17 Machinery , plant and similar laboratory equipment , whether or not electrically heated ,
                       for the treatment of materials by a process involving a change of temperature such as heating,
                       cooking, roasting, distilling, rectifying, sterilizing, pasteurizing, steaming, drying,
                       evaporating, vaporizing, condensing or cooling, not being machinery or plant of a kind used
                       for domestic purposes ; instantaneous or storage water heaters , non-electrical :
                       ex A. Machinery and equipment for the manufacture of the products mentioned in
                                subheading 28.51 A ( Euratom ):
                                — Parts
                       ex B. Machinery and equipment specially designed for the separation of irradiated nuclear
                                fuels , for the treatment of radio-active waste or for the recycling of irradiated nuclear
                                fuels ( Euratom ):
                                — Parts
                           C. Heat exchange units :
                                ex I. For use in civil aircraft :
                                         — Parts
                                ex II . Other :
                                         — Parts
                           D. Percolators and other appliances for making coffee and other hot drinks :
                                 ex I. Electrically heated :
                                         — Parts
                                 ex II . Other :
                                         — Parts
                           E. Medical and surgical sterlizing apparatus :
                                ex I. Electrically heated :
                                         — Parts
                                ex II . Other :
                                         — Parts
                           F. Other :
                                ex I. Water heaters , non-electric :
                                         — For domestic use
                                ex II . Other :
                                         — Parts
             ex 84.20  Weighing machinery (excluding balances of a sensitivity of 5 eg or better) including
                       weight-operated counting and checking machines; weighing machine weights of all kinds:
                       — Weighing machines , including automatic and semi-automatic balances , weighing not
                            more than 250 kg each , excluding parts thereof
                 84.22 Lifting, handling, loading or unloading machinery, telphers and conveyors ( for example ,
                       lifts , hoists , winches , cranes , transporter cranes , jacks , pulley tackle , belt conveyors and
                       teleferics ), not being machinery falling within heading No 84.23 :
                       ex A. Machines and apparatus (excluding parts thereof), for use in civil aircraft:
                                 — Excluding winches and jacks
                           B. Other :
                                 ex I. Machinery and mechanical applicances specially designed for dealing with
                                          highly radio-active substances ( Euratom ):
                                          — Excluding winches , hoists and pulley tackle , and all parts thereof
                                 ex II . Self-propelled cranes on wheels , not capable of running on rails :
                                          — Excluding parts
 ---pagebreak--- 5 . 3 . 86                       Official Journal of the European Communities                                           No L 63 / 61
              CCT
            heading                                               Description
               No
             84.22        B. ex III. Rolling-mill machinery; roller tables for feeding and removing products; tilters
            (cont'd)                   and manipulators for ingots, balls , bars and slabs:
                                       — Excluding parts
                              ex IV . Other :
                                       — Excluding winches , hoists and pulley tackle, jacks for vehicles and all parts
                                           thereof
           ex 84.24   Agricultural and horticultural machinery for soil preparation or cultivation (for example,
                      ploughs , harrows , cultivators , seed and fertilizer distributors), lawn and sports ground
                      rollers :
                      — Mould boards and ploughshares , excluding those of cast iron and steel , slades, discs , skim
                          coulters , blade-shaped and disc-shaped coulters , for ploughs; teeth for cultivators and
                          scarifiers , discs for sprayers ; weeding, ridging and furrowing implements , for weeding
                          machines
           ex 84.27  Presses , crushers and other machinery, of a kind used in wine-making, cider-making, fruit
                      juice preparation or the like :
                     — Continuous crushing and stalk-removing machines and presses for grapes excluding parts
                          thereof
              84.31  Machinery for making or finishing cellulosic pulp , paper or paperboard :
                         A . For making paper or paperboard
                     ex B. Other :
                                - Excluding ruling machines weighing not more than 2 000 kg each
              84.36  Machines for extruding man-made textiles; machines of a kind used for processing natural or
                     man-made textile fibres; textile spinning and twisting machines; textile doubling, throwing
                     and reeling (including weft-winding) machines
              84.37  Weaving machines , knitting machines and machines for making gimped yarn , tulle, lace,
                     embroidery, trimmings, braid or net; machines for preparing yarns for use on such machines ,
                     including warping and warp sizing machines :
                     ex A. Weaving machines :
                              — Non-automatic and automatic machines weighing not more than 2 500 kg each
                                    and excluding automatic machines for cotton
                     ex B. Knitting machines :
                              — Flat
                     ex C. Machines for making gimped yarn, tulle, lace, embroidery, trimmings , braid or
                              net :
                              — Machines weighing not more than 2 500 kg each
           ex 84.38  Auxiliary machinery for use with machines of heading No 84.37 (for example , dobbies,
                     Jacquards , automatic stop motions and shuttle changing mechanisms); parts and accessories
                     suitable for use solely or principally with the machines of the present heading or with
                     machines falling within heading No 84.36 or 84.37 ( for example, spindles and spindle flyers,
                     card clothing , combs , extruding nipples , shuttles , healds and heald-lifters and hosiery
                     needles ):
                     — excluding continuous spinning machines (grooved beams weighing not more than 2,5 kg
                          each ; spindles, pressure cylinders, and shafts and tension pulleys for driving belts for
                          spindles , with ball, roller or needle bearings ); toothed iron or steel bands for card
                          clothing; extruding nipples of precious metal
              84.40  Machinery for washing, cleaning, drying, bleaching, dyeing, dressing, finishing or coating
                     textile yarns , fabrics or made-up textile articles ( including laundry and dry-cleaning
                     machinery); fabric folding , reeling or cutting machines ; machines of a kind used in the
                     manufacture of linoleum or other floor coverings for applying the paste to the base fabric or
                     other support ; machines of a type used for printing a repetitive design , repetitive words or
                     overall colour on textiles , leather , wallpaper , wrapping paper , linoleum or other materials ,
                     and engraved or etched plates , blocks or rollers therefor :
 ---pagebreak--- No L 63 / 62                       Official Journal of the European Communities                                        5 . 3 . 86
                CCT
              heading                                               Description
                No
               84.40      B. Clothes-washing machines , each of a dry linen capacity not exceeding 6 kg; domestic
             (cont'd)           wringers :
                                ex I. Electrically operated :
                                        — For clothes-washing, excluding parts
                                ex II . Other :
                                        — For clothes-washing, excluding parts
                       ex C. Other :
                                — Clothing-washing machines , excluding parts
                                — Machinery for dyeing textile yarns , excluding parts
                 84.45 Machine-tools for working metal , or metal carbides , not being machines falling within
                       heading No 84.49 or 84.50 :
                       C. Other machine-tools :
                             I. Lathes :
                                  ex a) Automated by coded information:
                                          — Parallel lathes , weighing not more than 2 000 kg each
                                  ex b) Other:
                                          — Parallel lathes, weighing not more than 2 000 kg each
                           III . Planing machines :
                                  ex a) Automated by coded information:
                                          — Weighing not more than 2 000 kg each
                                  ex b) Other:
                                          — Weighing not more than 2 000 kg each
                           IV. Shaping machines, sawing machines and cutting-off machines , broaching machines
                                  and slotting machines :
                                  ex a) Automated by coded information:
                                          — Shaping machines and sawing machines weighing not more than 2 000 kg
                                              each
                                  ex b) Other :
                                          — Shaping machines and sawing machines weighing not more than 2 000 kg
                                              each
                            V. Milling machines and drilling machines:
                                  ex a ) Automated by coded information :
                                          — Drilling machines weighing not more than 2 000 kg each
                                  ex b ) Other:
                                          — Drilling machines weighing not more than 2 000 kg each
                           VI. Sharpening, trimming, grinding, honing and lapping, polishing or finishing
                                  machines and similar machines operating by means or grinding wheels , abrasives or
                                  polishing products:
                                  a ) Fitted with a micrometric adjusting system within the meaning of Additional Note
                                       2 to this Chapter :
                                       ex 1 . Automated by coded information :
                                              — Saw-sharpening machines weighing not more than 2 000 kg each
                                       ex 2 . Other :
                                              — Saw-sharpening machines weighing not more than 2 000 kg each
                                  b ) Other :
                                       ex 1 . Automated by coded information :
                                              — Saw-sharpening machines weighing not more than 2 000 kg each
                                       ex 2 . Other :
                                              — Saw-sharpening machines weighing not more than 2 000 kg each
 ---pagebreak--- 5 . 3 . 86                      Official Journal of the European Communities                                            No L 63 / 63
              CCT
            heading                                              Description
               No
           ex 84.47   Machine-tools for working wood, cork, bone , ebonite (vulcanite), hard artificial plastic
                      materials or other hard carving materials , other than machines falling within heading
                      No 84.49 :
                      — Excluding hydraulic presses weighing not more than 2 000 kg each
               84.51  Typewriters , other than typewriters incorporating calculating mechanisms; cheque writing
                      machines :
                     A. Typewriters
           ex 84.56  Machinery for sorting, screening, separating, washing, crushing, grinding or mixing earth ,
                     stone , ores or other mineral substances , in solid ( including powder and paste ) form ;
                     machinery for agglomerating, moulding or shaping solid mineral fuels , ceramic paste,
                     unhardened cements , plastering materials or other mineral products in powder or paste form ;
                     machines for forming foundry moulds of sand:
                     — Grinders weighing not more than 5 000 kg each ; granulators and crushers, with or
                         without selector sieves , weighing not more than 5 000 kg each ; fixed or moveable
                         cement-mixers weighing not more than 2 000 kg each ; excluding parts of the machinery
                         mentioned
              84.59  Machines and mechanical appliances , having individual functions, not falling within any
                     other heading of this Chapter:
                     ex A. For the manufacture of the products mentioned in subheading 28.51 A (Euratom):
                             — Hydraulic presses weighing not more than 5 000 kg each and presses with
                                 mechanical transmission weighing not more than 1 000 kg each , excluding parts
                                  thereof
                     ex C. Specially designed for the recycling of irradiated nuclear fuels (for example, sintering of
                             radio-active metal oxides , sheathing) ( Euratom ):
                             — Hydraulic presses weighing not more than 5 000 kg each and presses with
                                 mechanical transmission weighing not more than 1 000 kg each , excluding parts
                                 thereof
                        E. Other :
                             ex II . Other machines and mechanical appliances:
                                     — Hydraulic presses weighing not more than 5 000 kg each and presses with
                                        mechanical transmission weighing not more than 1 000 kg each , excluding
                                        parts thereof
           ex 84.60  Moulding boxes for metal foundry; mould? of a type used for metal (other than ingot
                     moulds), for metal carbides, for glass , for mineral materials ( for example, ceramic pastes,
                     concrete or cement) or for rubber or artificial plastic materials:
                     — Moulds for machine work
              84.61  Taps , cocks, valves and similar appliances , for pipes, boiler shells, tanks, vats and the like ,
                     including pressure reducing valves and thermostatically controlled valves
           ex 84.62  Ball , roller or needle roller bearings :
                     — Bearings with row of balls , in which balls are not detachable manually, or in which the
                         row of balls is not separable, or in which the faces of the two rings are aligned in the same
                         plane, of which the external diameter is more than 36 mm but not more than 72 mm;
                         excluding parts
              84.63  Transmission shafts , cranks, bearing housings , plain shaft bearings , gears and gearing
                     (including friction gears and gear-boxes and other variable speed gears), flywheels, pulleys
                     and pulley blocks, clutches and shaft couplings:
                     ex A. For use in civil aircraft :
                             — Reduction gears , step-up gears and speed variators
                        B. Other :
                             — ex II . Other :
                                        — Reduction gears , step-up gears and speed variators
 ---pagebreak--- No L 63 / 64                      Official Journal of the European Communities                                          5 . 3 . 86
               CCT
              heading                                              Description
                No
                85.01 Electrical goods of the following descriptions: generators, motors, converters (rotary or
                      static), transformers , rectifiers and rectifying apparatus , inductors :
                      ex A. The following goods , for use in civil aircraft:
                              Generators , converters ( rotary or static), transformers , rectifiers and rectifying
                              apparatus , inductors :
                              Electric motors of an output of not less than 0,75 kW but less than 150 kW:
                              — Asynchronous three-phase motors ; single-phase motors ; generators , rotary or
                                   static converters ( excluding rectifiers ) and other motors , weighing not more than
                                   100 kg each ; transformers
                         B. Other machines and apparatus :
                               I. Generators, motors (whether or not equipped with speed reducing, changing or
                                   step-up gear ) and rotary converters :
                                      a ) Synchronous motors of an output of not more than 18 watts
                                   ex b ) Other :
                                          — Asynchronous three-phase motors; single-phase motors; generators ,
                                             rotary converters and other motors , weighing not more than 100 kg
                                             each
                              II . Transformers , static converters , rectifiers and rectifying apparatus ; inductors :
                                   — Transformers, rectifiers and rectifying apparatus, inductors: weighing more
                                       than 500 kg each , static converters , excluding rectifiers, weighing not more
                                       than 100 kg each
             ex 85.03 Primary cells and primary batteries :
                      — Dry
                85.12 Electric instantaneous or storage water heaters and immersion heaters; electric soil heating
                      apparatus and electric space heating apparatus ; electric hairdressing appliances (for example ,
                      hair dryers, hair curlers, curling tong heaters) and electric smoothing irons; electro-thermic
                      domestic appliances ; electric heating resistors, other than those of carbon :
                      A. Electric instantaneous or storage water heaters and immersion heaters:
                               I. For use in civil aircraft (excluding parts )
                           ex II . Other :
                                   — Excluding parts
                      B. Electric soil heating apparatus and electric space heating apparatus:
                               I. For use in civil aircraft (excluding parts )
                          ex II . Other :
                                   — Excluding parts
                      D. Electric smoothing irons
                      E. Electro-thermic domestic appliances :
                               I. Electric cooking stoves , ranges, ovens and food warmers (excluding parts thereof),
                                   for use in civil aircraft
                          ex II . Other:
                                   — Hot plates , cooking stoves, ranges , and similar cooking appliances for domestic
                                       use
                85.13 Electrical line telephonic and telegrahic apparatus ( including such apparatus for carrier­
                      current line systems ):
                      ex A. Apparatus for carrier-current line systems :
                              — Telephonic apparatus , including parts for telephone sets and receivers
                      ex B. Other :
                              — Telephonic apparatus, including parts for telephone sets and receivers
 ---pagebreak--- 5 . 3 . 86                     Official Journal of the European Communities                                             No L 63 / 65
            CCT
           heading                                                Description
             No
             85.19 Electrical apparatus for making and breaking electrical circuits , for the protection of electrical
                   circuits , or for making connections to or in electrical circuits ( for example, switches , relays ,
                   fuses , lightning arresters, surge suppressors , plugs, lampholders and junction boxes);
                   resistors, fixed or variable (including potentiometers), other than heating resistors; printed
                   circuits; switchboards (other than telephone switchboards) and control panels:
                   ex A. Electrical apparatus for making and breaking electrical circuits , for the protection of
                           electrical circuits or for making connections to or in electrical circuits :
                           — Non-automatic make-and-break switches , weighing not more than 2 kg each ,
                                 other than of ceramic materials or glass , and those weighing more than 500 kg
                                 each
                           — Automatic make-and-break-switches , circuit-breakers and contactors
                           — Parts
                   ex B. Resistors , fixed or variable (including potentiometers), other than heating resistors:
                           — Variable resistors , weighing not more than 2 kg each , other than of ceramic
                                materials or glass , and those weighing more than 500 kg each
                           — Parts
                      D. Switchboards and control panels
             85.20 Electric filament lamp and electric discharge lamps (including infra-red and ultra-violet
                   lamps ); arc lamps :
                      A. Filament lamps for lighting
                           II . Other
                   ex B. Other lamps :
                           — For lighting
                   ex C. Parts :
                           — For electric lamps for lighting
             85.23 Insulated (including enamelled or anodized) electric wire , cable, bars , strip and the like
                   (including co-axial cable ), whether or not fitted with connectors :
                   ex A. Ignition wiring sets and wiring sets, for use in civil aircraft:
                           — With metallic armouring or sheathing, whether or not covered with other
                                 materials , excluding co-axial cable
                   ex B. Other :
                           — With metallic armouring or sheating , whether or not covered with other materials ,
                                 excluding co-axia] cable and submarine cable
             89.01 Ships , boats and other vessels not falling within any of the following headings of this
                   Chapter :
                   ex A. Warships :
                           — Mechanically propelled, of a gross tonnage not exceeding 4 000 tonnes , excluding
                                 air-cushion vehicles
                      B. Other :
                           ex I. Sea-going vessels :
                                     — Mechanically propelled, of a gross tonnage not exceeding 4 000 tonnes ,
                                         excluding: air-cushion vehicles ; vessels designed exclusively for sporting
                                         purposes , acquired by legally constituted nautical associations or by
                                         members thereof; vessels acquired , for their service , by pilots'
                                         corporations
                                II . Other :
                                     ex a ) Weighing 100 kg or less each :
                                            — Mechanically propelled , excluding: air-cushion vehicles ; vessels
                                               designed exclusively for sporting purposes , acquired by legally
                                               constituted nautical associations or by members thereof; vessels
                                               acquired , for their service , by pilots' corporations
 ---pagebreak--- No L 63 / 66                       Official Journal of the European Communities                                               5 . 3 . 86
                CCT
              heading                                                 Description
                No
                 89.01      B.       II . exb ) Other:
              (cont'd)                          — Mechanically propelled, of a gross tonnage not exceeding 4 000
                                                    tonnes, excluding: air-cushion vehicles , vessels designed exclusively
                                                    for sporting-purposes , acquired by legally constituted nautical
                                                    associations or by members thereof; vessels acquired, for their service ,
                                                    by pilots' corporations
             ex 90.03   Frames and mountings and parts thereof, for spectacles , pince-nez , lorgnettes , goggles and
                        the like :
                        — Excluding those of gold
             ex 90.04   Spectacles , pince-nez , lorgnettes , goggles and the like , corrective , protecting or other:
                        — Excluding those with frames of gold or plated metals or gold-plated or gilt and engineers'
                             protective spectacles
                 90.16  Drawing, marking-out and mathematical calculating instruments, drafting machines ,
                        pantographs , drawing sets, slide rules , disc calculators and the like; measuring or checking
                        instruments, appliances and machines, not falling within any other heading of this Chapter
                        ( for example, micrometers , callipers , gauges , measuring rods, balancing machines); profile
                        projectors :
                        ex A. Drawing, marking-out and mathematical calculating instruments, drafting machines,
                                 pantographs, slide rules , disc calculators and the like:
                                 — Set-squares , rulers , protractors and French curves
                                 — Cases of drawing instruments , lengthening bars of compasses , compasses,
                                       mathematical drawing pens and the like
                 90.24  Instruments and apparatus for measuring, checking or automatically controlling the flow,
                        depth , pressure or other variables of liquids or gases , or for automatically controlling
                        temperature (for example , pressure gauges , thermostats, level gauges, flow meters , heat
                        meters, automatic ovendraught regulators), not being articles falling within heading No
                        90.14 :
                        ex A. For use in civil aircraft:
                                 — Manometers
                            B. Other :
                                 I. Manometers
                 90.28  Electrical measuring, checking, analysing or automatically controlling instruments and
                         apparatus :
                        A. Electronic instruments and apparatus :
                             ex I. For use in civil aircraft:
                                       — Non-recording galvanometers, with thermal scale, ammeters, voltmeters and
                                           wattmeters
                              ex II . Other :
                                       b ) Other:
                                           — Non-recording galvanometers , with thermal scale, ammeters, voltmeters
                                               and wattmeters
                         B. Other :
                              ex I. For use in civil aircraft :
                                       — Non-recording galvanometers , with thermal scale, ammeters, voltmeters and
                                           wattmeters
                              ex II . Other :
                                        — Non-recording galvanometers , with thermal scale , ammeters , voltmeters and
                                           wattmeters
                  91.04  Other clocks :
                         ex A. Electric or electronic :
                                  — For standing or suspending: assembled , weighing more than 500 g; unassembled ,
                                        regardless of weight
                         ex B. Other :
                                  — For standing or suspending: assembled , weighing more than 500 g; unassembled,
                                        regardless of weight
 ---pagebreak--- 5 . 3 . 86                     Official Journal of the European Communities                                            No L 63 / 67
            CCT
           heading                                                Description
             No
             92.12 Gramophone records, and other sound or similar recordings; matrices for the production of
                   records , prepared record blanks , film for mechanical sound recording, prepared tapes , wires ,
                   strips and like articles of a kind commonly used for sound or similar recording:
                   B. Recorded :
                        I. Wax recordings , discs , matrices and other intermediate forms , excluding magnetically
                            recorded tapes :
                            b ) Other
                       II . Other :
                            a ) Records :
                                2 . Other
                            b ) Other recording media ( tapes , wires , strips and like articles):
                                    1 . Magnetically recorded for the scoring of cinematograph film
                                ex 2 . Other :
                                        — Excluding those for language teaching
             94.01 Chairs and other seats ( other than those falling within heading No 94.02 ), whether or not
                   convertible into beds , and parts thereof:
                   ex A. Chairs and other seats, not leather covered (excluding parts thereof), for use in civil
                            aircraft :
                            — Excluding those of wood , iron or steel
                       B. Other :
                            ex I. Specially designed for aircraft:
                                    — Excluding those of wood , iron or steel
                            ex II . Other :
                                    — Excluding those of wood , iron or steel , wicker and other vegetable
                                        materials
             94.03 Other furniture and parts thereof:
                   ex A. Furniture (excluding parts thereof), for use in civil aircraft:
                            — Of base metal
                            — Of wood , carved , veneered , waxed , polished or varnished , turned , with mould­
                                ings, painted and covered with any materials other than leather or imitations
                                thereof or fabrics containing silk and man-made textile fibres
                            — Of wood , inlaid, lacquered , gilt, with applique work of fine wood, decorated with
                                metal or other materials and covered with leather and imitations thereof or with
                                fabrics containing silk and man-made textile fibres
                            — Of other materials , other than wicker and other vegetable materials
                   ex B. Other furniture :
                            — Of base metal
                            — Of wood, carved, veneered, waxed, polished or varnished, turned , with mould­
                                ings , painted and covered with any materials other than leather or imitations
                                thereof or fabrics containing silk and man-made textile fibres
                            — Of wood , inlaid, lacquered , gilt, with applique work of fine wood, decorated with
                                metal or other materials and covered with leather and imitations thereof or with
                                fabrics containing silk and man-made textile fibres
                            — Of other materials , other than wicker and other vegetable materials
             98.01 Buttons and button moulds , studs , cuff-links , and press-fasteners , including snap-fasteners
                   and press-studs; blanks and parts of such articles:
                   ex A. Blanks and moulds :
                            — Excluding cuff-links , collar-studs and shirt-studs and other such articles of faience ,
                                glass , silk or other textile fibres
                   ex B. Buttons, studs, cuff-links and press-fasteners and parts thereof:
                            — Excluding cuff-links , collar-studs and shirt-studs and other such articles of faience ,
                                glass , silk or other textile fibres
 ---pagebreak--- No L 63 / 68                           Official Journal of the European Communities                                               5 . 3 . 86
                 CCT
                heading                                                 Description
                  No
                  98.03     Fountain pens , stylograph pens and pencils (including ball point pens and pencils) and other
                            pens, pen-holders , pencil-holders and similar holders, propelling pencil and sliding pencils;
                            parts and fittings thereof, other than those falling within heading No 98.04 or 98.05:
                            ex A. Fountain pens and stylograph pens and pencils ( including ball point , felt tipped and
                                    fibre tipped pens and pencils ):
                                    — Stylograph pens and ball-point pencils
                            ex B. Other pens , pen-holders; propelling pencils and sliding pencils; pencil-holders and
                                    similar holders :
                                    — Stylograph pens and ball-point pencils
                                 C. Parts and fittings :
                                    ex I. Parts of base metal , turned from bars , rods , angles , shapes , sections or wire , of
                                            solid section :
                                            — Of stylograph pens and ball-point pencils
                                    ex II . Other :
                                            — Of stylograph pens and ball-point pencils
               ex 98.08     Typewriter and similar ribbons, whether or not on spools; ink-pads, with or without
                            boxes :
                            — Ribbons on reels , for immediate use
                  98.10     Mechanical lighters and similar lighters , including chemical and electrical lighters , and parts
                            thereof, excluding flints and wicks:
                            ex A. Parts of base metal , turned from bars , rods , angles , shapes , sections or wire , of solid
                                    section , the greatest diameter of which does not exceed 25 mm:
                                    — Neither gilt, nor silvered , nor of rolled precious metal
                            ex B. Other :
                                    — Neither gilt, nor silvered , nor of rolled precious metal , nor of precious metal
               ex 98.12     Combs , hair-slides and the like :
                            — Of artificial plastic materials and of vulcanite
                                      B. Products considered sensitive vis-a-vis ACP States
               CCT
              heading                                                Description
                No
             ex 28.16   Ammonia , anhydrous or in aqueous solution:
                        — Anhydrous
                29.39   Hormones, natural or reproduced by synthesis; derivatives thereof, used primarily as hormones;
                        other steroids used primarily as hormones
                60.04   Under garments , knitted or crocheted , not elastic nor rubberized
                60.05   Outer garments and other articles, knitted or crocheted, not elastic nor rubberized
                61.01   Men's and boys' outer garments
                73.02   Ferro-alloys :
                        A. Ferro-manganese :
                            II . Other
                        B. Ferro-aluminium , ferro-silico-aluminium and ferro-silico-mangano-aluminium
                        C. Ferro-silicon
                        D. Ferro-silico-manganese
                        E. Ferro-chromium and ferro-silico-chromium
                        F. Ferro-nickel
                        G. Other
 ---pagebreak--- 5 . 3 . 86                                 Official Journal of the European Communities                                     No L 63 / 69
                                                                ANNEX XI
                                                    List provided for in Article 12 ( 2 )
    CCT heading No                                               Description                                               Basic duty
                                                                                                                              (%)
        ex 34.02   Organic surface-active agents , surface-active preparations , and washing preparations , whether
                   or not containing soap :
                   —  Sodium dodecan-l-yl sulphate                                                                            20
                   —  Triethanolamine dodecan-l-yl sulphate                                                                   20
                   —  Sulphonic acid, sodium alkylbenzenesulphonate and ammonium alkybenzenesulphonate                         20
                   —  Mixtures and preparations of sodium sulphate, dodecan-l-yl and triethanolamine
                      sulphate                                                                                                20
           38.19   Chemical products and preparations of the chemical or allied industries (including those
                   consisting of mixtures of natural products ), not elsewhere specified or included residual
                   products of the chemical or allied industries, not elsewhere specified or included:
                      Q. Foundry core binders based on synthetic resins                                                       20
                   ex X. Other :
                          — Refractory coatings of a kind used in foundries to improve the surface of cast-iron
                                pieces                                                                                        20
                          — Anti-sealing and similar preparations for boilers and for treatment of industrial
                                refrigeration water
           39.01   Condensation , polycondensation and polyaddition products, whether or not modified or
                   polymerized, and whether or not linear (for example , phenoplasts, aminoplasts , alkyds,
                   polyallyl esters and other unsaturated polyesters, silicones):
                   C. Other :
                            II . Aminoplasts :
                                  ex a ) In one of the forms mentioned in Note 3 ( a ) and ( b ) to this Chapter:
                                         — Urea , resins , modified with furfuryl alcohol , in etherified solutions , used
                                             in foundries                                                                      20
                           III . Alkyds and other polyesters :
                                  ex b ) Other :
                                         — Saturated poly(ethylene terephthalate), other black polymers , in one of
                                             the forms mentioned in Note 3 ( a ) and ( b ) to this Chapter , prepared for
                                             moulding or extrusion                                                             20
                                         — Powdered , containing additives and pigments , used for thermosetting
                                             coatings or paints                                                                20
                       ex VII . Other:
                                  — Epoxy (ethoxyline) resins, powdered, containing additives and pigments , used
                                      for thermosetting coatings or paints                                                     20
           39.02   Polymerization and copolymerization products (for example, polyethylene, polytetrahalo­
                   ethylenes , polyisobutylene, polystyrene, polyvinyl chloride, polyvinyl acetate, polyvinyl
                   chloroacetate and other polyvinyl derivatives , polyacrylic and polymethacrylic derivatives ,
                   coumarone-indene resins ):
                   C. Other :
                          VII. Polyvinyl chloride:
                                  ex a) In one of the forms mentioned in Note 3 ( a) and (b) to this Chapter:
                                         — In microsuspension                                                                  20
                       ex X. Copolymers of vinyl chloride with vinyl acetate:
                                  — Preparations for the moulding of gramophone records                                        20
           40.06   Unvulcanized natural or synthetic rubber , including rubber latex , in other forms or states ( for
                   example , rods, tubes and profile shapes, solutions and dispersions); articles of unvulcanized
                   natural or synthetic rubber (for example, coated or impregnated textile thread, rings and discs):
                   ex B. Other :
                          — Patches for repairing tubes or tyres                                                               20
 ---pagebreak--- No L 63 / 70                             Official Journal of the European Communities                                       5 . 3 . 86
                                                                                                                    Basic duty
  CCT heading No                                               Description                                             (% )
        40.07    Vulcanized rubber thread and cord , whether or not textile covered , and textile thread covered
                 or impregnated with vulcanized rubber:
                 ex A. Vulcanized rubber thread and cord , whether or not textile covered :
                        — Thread , uncovered , of round cross-section                                                  20
        48.07    Paper and paperboard, impregnated , coated, surface-coloured , surface-decorated or printed
                 (not constituting printed matter within Chapter 49 ), in rolls or sheets:
                 ex D. Other :
                        — Flocked paper and paperboard                                                                  10
        56.01    Man-made fibres ( discontinous ), not carded , combed or otherwise prepared for spinning :
                 ex A. Synthetic textile fibres :
                        — Of polyesters, with a length of less than 65 mm and tenacity of more than 53
                             cN / tex                                                                                   16
        59.03    Bonded fibre fabrics , similar bonded yarn fabrics , and articles of such fabrics , whether or not
                 impregnated or coated:
                 ex B. Other :
                        — Bonded fibre fabrics and similar bonded yarn fabrics , in the piece or simply cut to
                             rectangular shape , flocked                                                                10
                        — Bonded fibre fabrics and similar bonded yarn fabrics , in the piece or simply cut
                             to rectangular shape , weighing not less than 17 g per m2 and not more than
                             80 g per m2                                                                               20
     ex 59.08    Textile fabrics impregnated , coated , covered or laminated with preparations of cellulose
                 derivatives or of other artificial plastic materials:
                 — Unimpregnated, flocked with polyvinyl chloride                                                       10
                 — Unimpregnated , other than textile-faced flocked with preparations of cellulose derivatives
                     or of other artificial plastic materials with the exception of polyurethane                        10
     ex 59.12    Textile fabrics otherwise impregnated or coated; painted canvas being theatrical scenery , studio
                 back-cloths or the like :
                 — Flocked                                                                                              10
     ex 70.06    Cast, rolled , drawn or blown glass (including flashed or wired glass), in rectangles, surface
                 ground or polished , but not further worked:
                 — Float glass , not being wired glass, other than ground but not further worked , more than
                     2 mm and not more than 10 mm in thickness                                                          16
        70.08    Safety glass consisting of toughened or laminated glass, shaped or not:
                 ex B. Other :
                        — Laminated glass for vehicles or boats                                                        20
     ex 70.13    Glassware (other than articles falling within heading No 70.19 ) of a kind commonly used for
                 table, kitchen, toilet or office purposes , for indoor decoration, or for similar uses:
                 — Of soda glass gathered mechanically, other than cut or otherwise decorated drinking
                     glasses , sterilizing bottles and articles of toughened glass                                      10
        73.38    Articles of a kind commonly used for domestic purposes , sanitary ware for indoor use , and parts
                 of such articles and ware , of iron or steel ; iron or steel wool ; pot scourers and scouring or
                 polishing pads , gloves and the like , of iron or steel :
                 B. Other :
                     ex II . Other :
                             — Bathtubs, of sheets or plates of iron or steel not more than 3 mm in thickness,
                                 enamelled                                                                              20
 ---pagebreak--- 5 . 3 . 86                                 Official Journal of the European Communities                                 No L 63 / 71
    CCT heading No                                               Description                                           Basic duty
                                                                                                                          (% )
           74.03   Wrought bars , rods , angles , shapes and sections , of copper: copper wire:
                   ex B. Other :
                            — Bars and rods of round cross-section, of unalloyed copper, coiled                           20
                            — Wire of round cross-section , of unalloyed copper                                           20
        ex 83.01   Locks and padlocks (key , combination or electrically operated), and parts thereof, of base
                   metal ; frames incorporating locks , for handbags, trunks or the like and parts of such frames , of
                   base metal ; keys for any of the foregoing articles , of base metal:
                   — Lock cases, cylinders and springs , carriers and cams , obtained by sintering                        20
           84.10   Pumps (including motor pumps and turbo pumps) for liquids, whether or not fitted with
                   measuring devices ; liquid elevators of bucket , chain , screw , band and similar kinds :
                   B. Other pumps :
                       II . Other :
                            ex a ) Pumps :
                                   — Centrifugal pumps, submersible, other than metering pumps                            20
           84.12   Air conditioning machines , self-contained, comprising a motor-driven fan and elements for
                   changing the temperature and humidity of air :
                   ex B. Other :
                            — Other than parts                                                                            20
           84.15   Refrigerators and refrigerating equipment (electrical and other):
                   C. Other :
                       ex I. Refrigerators of a capacity of more than 340 litres:
                               — Weighing more than 200 kg each , excluding parts                                         15
                       ex II . Other :
                               — Refrigerators and deep-freeze storage units of the chest or cabinet type, weighing
                                    not more than 200 kg each , excluding parts                                           15
        ex 84.20   Weighing machinery (excluding balances of a sensitivity of 5 eg or better) including
                   weight-operated counting and checking machines; weighing machine weights of all kinds:
                   — Electronic hopper scales or scales for discharging a pre-determined weight of material into a
                       bag or container and other electronic instruments weighing out a constant amount,
                       programmable, excluding parts                                                                      20
                   — Electronic machines for weighing and labelling pre-packed products , excluding parts                 20
                   — Electronic weighbridges with capacities over 5 000 kg, excluding parts                               20
                   — Electronic shop scales with digital display , excluding parts                                        20
                   — Electronic weighing machines and platforms, with digital display, other than personal
                       weighing scales , excluding parts                                                                  20
           84.41   Sewing machines; furniture specially designed for sewing machines; sewing machine
                   needles :
                   A. Sewing machines: furniture specially designed for sewing machines:
                       ex III . Parts ; furniture specially designed for sewing machines:
                                — Sewing machine parts , obtained by sintering                                            20
        ex 84.42   Machinery ( other than sewing machines ) for preparing , tanning or working hides , skins or
                   leather ( including boot and shoe machinery):
                   — Press-cutters for hides , skins , furskins or leather , excluding parts                              20
 ---pagebreak--- No L 63 / 72                             Official Journal of the European Communities                                       5 . 3 . 86
  CCT heading No                                               Description                                          Basic duty
                                                                                                                       (% )
        84.53    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 :
                 ex B. Other :
                         — Integrated operational digital units comprising, as a set, at least one central unit and
                              one input and output unit, for use in industrial systems for production and
                              distribution and use of electrical energy                                                20
                         — Modulator / demodulator (Modem ) units for data transmission                                20
        84.59    Machines and mechanical appliances , having individual functions, not falling within any other
                 heading of this Chapter:
                 E. Other :
                      ex II . Other machines and mechanical appliances :
                              — Injection moulding machines , extrusion moulding machines , grinders and blow
                                  moulding machines , for the rubber and artificial plastics industry                  20
     ex 84.62    Ball , roller or needle roller bearings :
                 — Rings for bearings, obtained by sintering, intended for cycles                                      20
        84.63    Transmission shafts, cranks , bearing housings , plain shaft bearings , gears and gearing
                 ( including friction gears and gear-boxes and other variable speed gears), flywheels, pulleys and
                 pulley blocks , clutches and shaft couplings :
                 B. Other :
                      ex II . Other :
                              — Plain shaft bearings, obtained by sintering:
                                  — Weighing not more than 500 g each                                                  20
                                  — For gears , self-lubricating, of bronze or iron                                    20
        85.01    Electrical goods of the following descriptions; generators, motors, converters (rotary or static),
                 transformers , rectifiers and rectifying apparatus , inductors :
                 B. Other machines and apparatus :
                          I. Generators , motors (whether or not equipped with speed reducing, changing or
                              step-up gear) and rotary converters:
                              ex b ) Other :
                                     — Generating sets with internal combustion engines , of an output of not more
                                         than 750 kVA , including sets whose performance is not expressed in kW
                                         or kVA, weighing more than 100 kg each                                        20
                                     — AC generators , weighing more than 100 kg each and of an output of not
                                         more than 750 kVA                                                              20
                                      — DC motors and generators, weighing more than 100 kg each , excluding
                                         motors and other generators whose performance is not expressed in kW
                                         or kVA                                                                         20
                                      — Rotary converters , weighing more than 100 kg each                              20
                      ex II . Transformers, static converters , rectifiers and rectifying apparatus; inductors :
                              — Static converters, weighing more than 100 kg each, and rectifiers and rectifying
                                  apparatus , other than specially designed for welding                                 20
                              — Three-phase transformers, without liquid dielectric, of an output of not less than
                                  50 kVA and not more than 2 500 kVA                                                    20
        85.04    Electric accumulators :
                 B. Other :
                      ex II . Other accumulators :
                              — Nickel-cadmium accumulators not hermetically closed                                     20
 ---pagebreak--- 5 . 3 . 86                                 Official Journal of the European Communities                                 No L 63 / 73
                                                                 Description
                                                                                                                       Basic duty
    CCT heading No                                                                                                        (% )
           85.12   Electric instantaneous or storage water heaters and immersion heaters ; electric soil heating
                   apparatus and electric space heating apparatus; electric hair dressing appliances (for example ,
                   hair dryers , hair curlers , curling tong heaters ) and electric smoothing irons ; electro-thermic
                   domestic appliances; electric heating resistors, other than those of carbon:
                   ex C. Electric hair dressing appliances ( for example , hair dryers , hair curlers, curling tong
                            heaters ):
                            — Hair driers , excluding drying hoods                                                        20
           85.13   Electrical line telephonic and telegraphic apparatus (including such apparatus for carrier­
                   current line systems):
                   ex B. Other :
                            — Automatic electronic telephone sets , excluding parts thereof
           85.15   Radiotelegraphic and radiotelephonic transmission and reception apparatus; radio­
                   broadcasting and television transmission and reception apparatus; (including receivers
                   incorporating sound recorders or reproducers) and television cameras; radio navigational aid
                   apparatus , radar apparatus and radio remote control apparatus:
                   A. Radiotelegraphic and radiotelephonic transmission and reception apparatus; radio­
                       broadcasting and television transmission and reception apparatus (including receivers
                       incorporating sound recorders or reproducers ) and television cameras :
                         I. Transmitters :
                             ex b ) Other :
                                     — Using the HF and MF bands                                                          20
                        II . Transmitter-receivers :
                             ex b ) Other :
                                     — Using the VHF band                                                                 20
                                     — Portable mounts for VHF transmitter-receivers                                       20
                       III . Receivers , whether or not incorporating sound recorders or reproducers:
                             b ) Other:
                                 ex 2 . Other :
                                         — Radiotelegraphic and radiotelephonic receivers using the VLF , LF, MF
                                            and HF bands                                                                   20
        ex 85.16   Electric traffic control equipment for railways , roads or inland waterways and equipment used
                   for similar purposes in port installations or upon airfields:
                   — Excluding equipment for railways and parts                                                            20
           85.17   Electric sound or visual signalling apparatus (such as bells, sirens, indicator panels, burglar and
                   fire alarms ), other than those of heading No 85.09 or 85.16 :
                   ex B. Other :
                            — Excluding burglar, fire and similar alarms and parts                                         20
           85.19   Electrical apparatus for making and breaking electrical circuits , for the protection of electrical
                   circuits, or for making connections to or in electrical circuits (for example, switches, relays,
                   fuses, lightning arresters , surge suppressors, plugs, lampholders and junction boxes); resistors,
                   fixed or variable (including potentiometers ), other than heating resistors ; printed circuits;
                   switchboards (other than telephone switchboards) and control panels:
                   ex A. Electrical apparatus for making and breaking electrical circuits , for the protection of
                            electrical circuits or for making connections to or in electrical circuits:
                            — For industrial applications , other than apparatus for making connections in electrical
                                circuits :
                                — Rated at 1 000 V or more :
                                    — Make-and-break and isolating switches, including switches for breaking
                                        circuits under load , rated at not less than 1 kV but less than 60 kV              20
                                    — Fuses rated at not less than 6 kV and up to and including 36 kV , of the HT
                                        type                                                                               20
 ---pagebreak--- No L 63 / 74                             Official Journal of the European Communities                                         5 . 3 . 86
                                                                                                                      Basic duty
  CCT heading No                                                Description                                              (% )
       85.19     ex A.        — Rated at less than 1 000 V :
     (cont'd)                      — NH-type fuses                                                                       20
                                   — Switches from 63 A up to 1 000 A , three- or four-pole , double breaking            20
                 ex D. Switchboard and control panels :
                         — Fitted with apparatus and instruments :
                              — For industrial applications other than for telecommunications and instrument
                                   applications :
                                   — Not less than 1 000 V , including removable cells with switches or circuit
                                      breakers for metal clad transformers                                               20
                                   — 1 000 V or less                                                                     20
       85.23     Insulated (including enamelled or anodized) electric wire, cable, bars , strip and the like
                 (including co-axial cable), whether or not fitted with connectors:
                 ex B. Other :
                          — Wires and cables for power distribution rated at 60 kV or less , not ready for
                              connectors to be fitted or already provided with connectors , insulated with
                              polyethylene , excluding winding wire                                                       20
                          — Copper winding wire , lacquered , varnished or enamelled , of a diameter of 0,40 mm
                              or more but not more than 1,20 mm (class F , grades I and II )                              20
        87.02    Motor vehicles for the transport of persons , goods or materials (including sports motor
                 vehicles , other than those of heading No 87.09 ):
                 A. For the transport of persons, including vehicles designed for the transport of both
                     passengers and goods :
                      I. With either a spark ignition or a compression ignition engine:
                          ex b ) Other :
                                   — With four-wheel drive, a ground clearance of more than 205 mm , an unladen
                                      weight of more than 1 350 kg and less than 1 900 kg, a total laden weight of
                                      1 950 kg or more and less than 3 600 kg, a spark ignition engine of a cylinder
                                      capacity of more than 1 560 cm3 and less than 2 900 cm3 or a compression
                                      ignition engine of a cylinder capacity of more than 1 980 cm3 and less than
                                      2 500 cm 3                                                                          20
                 B. For the transport of goods or materials:
                     II . Other :
                          a ) With either a spark ignition or a compression ignition engine:
                               1 . Motor lorries with either a spark ignition engine of a cylinder capacity of 2 800
                                   cm3 or more or a compression ignition engine of a cylinder capacity of 2 500 cm3
                                   or more :
                                   ex bb ) Other :
                                           — With four-wheel drive, a ground clearance of more than 205 mm , an
                                              unladen weight of more than 1 350 kg and less than 1 900 kg, a total
                                              laden weight of 1 950 kg or more and less than 3 600 kg , a spark
                                               ignition engine of a cylinder capacity of less than 2 900 cm3              20
                              2 . Other :
                                   ex bb ) Other:
                                           — With four-wheel drive , ground clearance of more than 205 mm , an
                                               unladen weight of more than 1 350 kg and less than 1 900 kg, a total
                                               laden weight of 1 950 kg or more and less than 3 600 kg, a spark
                                               ignition engine of a cylinder capacity of more than 1 560 m3 and less
                                               than 2 900 cm3 or a compression ignition engine of a cylinder capacity
                                               or more than 1 980 cm 3 and less than 2 500 cm 3                           20
        87.06    Parts and accessories of the motor vehicles falling within heading No 87.01 , 87.02 or
                  87.03 :
                  B. Other :
                     ex II . Other :
                              — Pistons and rod guides for shock absorbers , obtained by sintering                        20
 ---pagebreak--- 5 . 3 . 86                               Official Journal of the European Communities                                   No L 63 / 75
                                                                                                                       Basic duty
    CCT heading No                                              Description                                               (%)
          87.06    B. ex II . — Parts and accessories , obtained by sintering, other than parts and accessories
         (cont'd)                  for bodies , complete gearboxes , complete rear-axles with differentials , wheels ,
                                   parts of wheels and wheel accessories , non-driving axles and disc-brake pad
                                   assemblies                                                                              20
                               — Wheel-balancing weights                                                                   20
            87.12  Parts and accessories of articles falling within heading No 87.09 , 87,10 or 87.11 :
                   ex B. Other :
                           — Toothed wheels , obtained by sintering                                                        20
        ex 90.17   Medical , dental , surgical and veterinary instruments and appliances (including electro-medical
                   apparatus and ophthalmic instruments ):
                   — Syringes of plastic materials                                                                         20
            90.28  Electrical measuring, checking, analysing or automatically controlling instruments and
                   apparatus :
                   A. Electronic instruments and apparatus :
                       II . Other :
                            ex b ) Other :
                                   — Regulators                                                                            20
                                   — Checking and automatically controlling instruments used in industrial
                                       systems for the generation , distribution and use of electric power                 20
                   B. Other :
                       ex II . Other :
                               — Regulators                                                                                20
 ---pagebreak--- No L 63 / 76                         Official Journal of the European Communities                                              5 . 3 . 86
                                                          ANNEX XII
                                               List provided for in Article 15 ( 2)
                                                                                                                Customs duties
       CCT
    heading No                                        Description                                          Fiscal          Protective
                                                                                                        component         component
      17.04    Sugar confectionery, not containing cocoa:
               A. Liquorice extract containing more than 10% by weight of sucrose but not
                   containing other added substances                                                    5 Esc / kg        12 Esc / kg
      21.03    Mustard flour and prepared mustard :
               A. Mustard flour, in immediate packings                                                     13 %              22 %
               B. Prepared mustard                                                                         13 %              22 %
      22.08    Ethyl alcohol or neutral spirits , undenatured, of an alcoholic strength of 80 % vol or
               higher; denatured spirits ( including ethyl alcohol and neutral spirits) of any
               strength :
               B. Ethyl alcohol or neutral spirits , undenatured , of an alcoholic strength of 80%
                   vol or higher , in containers holding:
                   — Two litres or less                                                                280 Esc per        2 190 Esc
                                                                                                        hi of pure         per hi of
                                                                                                         alcohol        pure alcohol
                   — More than two litres                                                              214 Esc per        2 256 Esc
                                                                                                        hi of pure         per hi of
                                                                                                         alcohol        pure alcohol
      24.02    Manufactured tobacco ; tobacco extracts and essences :
                  A. Cigarettes                                                                        180 Esc / kg           Free
               ex B. Cigars :
                      — With outer-wrapper leaf in tobacco                                             200 Esc / kg           Free
               ex C. Smoking tobacco :
                      — Shredded tobacco                                                               170 Esc / kg           Free
               ex D. Chewing tobacco and snuff:
                      — Shredded tobacco                                                               170 Esc / kg           Free
               ex E. Other, including agglomerated tobacco in the form of sheets or strip:
                      — Shredded tobacco                                                               170 Esc / kg           Free
 ---pagebreak--- 5 . 3 . 86                                     Official Journal of the European Communities                                 No L 63 / 77
                                                                  ANNEX XIII
                                                          List provided for in Article 17
       CCT
     heading                                                     Description                                             Basic duty (')
        No
      17.04    Sugar confectionery, not containing cocoa:
               A. Liquorice extract containing more than 10 % by weight of sucrose but not containing other added
                   substances
               B. Chewing gum containing by weight of sucrose (including invert sugar expressed as sucrose):
                    I. Less than 60%
                   II . 60% or more
               C. White chocolate
               D. 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 % by weight of sucrose (including invert
                              sugar expressed as sucrose)
                          b) Containing by weight of sucrose (including invert sugar expressed as sucrose):
                              1 . 5% or more but less than 30%
                              2 . 30% or more but less than 40%
                              3 . 40% or more but less than 50% :
                                  aa ) Containing no starch
                                  bb ) Other
                              4 . 50% or more but less than 60%
                              5 . 60% or more but less than 70%
                              6 . 70% or more but less than 80%
                              7 . 80% or more but less than 90%
                              8 . 90% or more
                    II . Other :
                          a) Containing no sucrose or containing less than 5 % by weight of sucrose (including invert
                              sugar expressed as sucrose)
                          b ) Containing by weight of sucrose (including invert sugar expressed as sucrose):
                              1 . 5 % or more but less than 30 %
                              2 . 30% or more but less than 50%
                              3 . 50% or more but less than 70%
                              4 . 70% or more
      18.06    Chocolate and other food preparations containing cocoa:
               A. Cocoa powder , not otherwise sweetened than by the addition of sucrose , containing by weight of
                   sucrose :
                      I. Less than 65%
                    II . 65 % or more but less than 80 %
                   III . 80 % or more
               B. Ice-cream (not including ice-cream powder) and other ices:
                      I. Containing no milkfats or containing less than 3% by weight of such fats
                    II. Containing by weight of milkfats:
                          a ) 3 % or more but less than 7 %
                          b ) 7 % or more
               C. Chocolate and chocolate goods, whether or not filled; sugar confectionery and substitutes therefor
                   made from sugar substitution products , containing cocoa:
                      I. Containing no sucrose or containing less than 5 % by weight of sucrose (including invert sugar
                          expressed as sucrose )
                     II . Other :
                          a) Containing no milkfats or containing less than 1 ,5 % by weight of such fats and containing
                              by weight of sucrose (including invert sugar expressed as sucrose):
(M These basic duties will be published at a later date in the Official Journal of the European Communities ('C series).
 ---pagebreak--- No L 63 / 78                                 Official Journal of the European Communities                                    5 . 3 . 86
     CCT
   heading                                                    Description                                             Basic duty
      No
    18.06    C. II . a ) 1 . Less than 50%
  (cont'd)                2 . 50% or more
                      b ) Containing by weight of milkfats:
                          1 . 1 ,5 % or more but less than 3 %
                          2 . 3 % or more but less than 4,5 %
                          3 . 4,5% or more but less than 6%
                          4 . 6 % or more
             D. Other :
                  I. Containing no milkfats or containing less than 1,5% by weight of such fats:
                      a ) In immediate packings of a net capacity of 500 g or less
                      b ) Other
                 II . Containing by weight of milkfats:
                      a ) 1,5 % or more but not more than 6,5% :
                          1 . In immediate packings of a net capacity of 500 g or less
                          2 . Other
                      b ) More than 6,5% but less than 26% :
                          1 . In immediate packings of a net capacity of 500 g or less
                          2 . Other
                      c ) 26 % or more :
                          1 . In immediate packings of a net capacity of 500 g or less
                          2 . Other
    19.02    Malt extract; preparations of flour, meal , starch or malt extract, of a kind used as infant food or for
             dietetic or culinary purposes , containing less than 50% by weight of cocoa:
             A. Malt extract :
                  I. With a dry extract content of 90% or more by weight
                 II . Other
             B. Other :
                  I. Containing malt extract and not less than 30% by weight of reducing sugars (expressed as
                      maltose )
                 II . Other :
                      a ) Containing no milkfats or containing less than 1,5% by weight of such fats:
                          1 . Containing less than 14% by weight of starch:
                              aa ) Containing no sucrose or containing less than 5 % by weight of sucrose (including
                                    invert sugar expressed as sucrose)
                              bb ) Containing by weight of sucrose (including invert sugar expressed as sucrose):
                                    11 . 5 % or more but less than 60 %
                                    22 . 60% or more
                          2 . Containing 14% or more but less than 32% by weight of starch:
                              aa) Containing no sucrose or containing less than 5 % by weight of sucrose (including
                                    invert sugar expressed as sucrose)
                              bb ) Other
                          3 . Containing 32% or more but less than 45 % by weight of starch :
                              aa) Containing no sucrose or containing less than 5 % by weight of sucrose (including
                                    invert sugar expressed as sucrose )
                               bb ) Other
 ---pagebreak--- 5 . 3 . 86                                 Official Journal of the European Communities                                    No L 63 / 79
       CCT
     heading                                                 Description                                                  Basic duty
        No
      19.02  B. II . a ) 4 . Containing 45% or more but less than 65% by weight of starch:
    (cont'd)                 aa) Containing no sucrose or containing less than 5 % by weight of sucrose (including
                                  invert sugar expressed as sucrose )
                             bb) Other
                         5 . Containing 65% or more but less than 80% by weight of starch :
                             aa ) Containing no sucrose or containing less than 5 % by weight of sucrose ( including
                                  invert sugar expressed as sucrose)
                             bb ) Other
                         6 . Containing 80% or more but less than 85% by weight of starch:
                             aa ) Containing no sucrose or containing less than 5 % by weight of sucrose (including
                                  invert sugar expressed as sucrose)
                             bb ) Other
                         7 . Containing 85% or more by weight of starch
                      b) Containing by weight of milkfats:
                         1 . 1 ,5 % or more but less than 5 %
                         2 . 5 % or more
      19.03  Macaroni , spaghetti and similar products:
             A. Containing eggs
             B. Other :
                  I. Containing no common wheat flour or meal
                 II . Other
      19.04  Tapioca and sago ; tapioca and sago substitutes obtained from potato or other starches
      19.05  Prepared foods obtained by the swelling or roasting of cereals or cereal products (puffed rice , corn
             flakes and similar products ):
             A. Obtained from maize
             B. Obtained from rice
             C. Other
      19.07  Bread, ships' biscuits and other ordinary bakers' wares , not containing added sugar , honey , eggs , fats ,
             cheese or fruit; communion wafers , cachets of a kind suitable for pharmaceutical use, sealing wafers,
             rice paper and similar products:
             A. Crispbread
             B. Matzos
             C. Communion wafers , cachets of a kind suitable for pharmaceutical use, sealing wafers , rice paper
                 and similar products
             D. Other , containing by weight of starch:
                  I. Less than 50%
                 II . 50% or more
      19.08  Pastry, biscuits , cakes and other fine bakers' wares , whether or not containing cocoa in any
             proportion :
             A. Gingerbread and the like , containing by weight of sucrose (including invert sugar expressed as
                 sucrose):
                    I. Less than 30%
                  II . 30 % or more but less than 50 %
                 III . 50% or more
 ---pagebreak--- No L 63 / 80                               Official Journal of the European Communities                                     5 . 3 . 86
    CCT
   heading                                                   Description                                             Basic duty
     No
    19.08    B. Other :
  (cont'd)
                  I. Containing no starch or containing less than 5 % by weight of starch , and containing by weight
                      of sucrose (including invert sugar expressed as sucrose):
                      a ) Less than 70%
                      b ) 70 % or more
                 II. Containing 5% or more but less than 32% by weight of starch :
                      a) Containing no sucrose or containing less than 5 % by weight of sucrose (including invert
                          sugar expressed as sucrose )
                      b) Containing 5 % or more but less than 30 % by weight of sucrose (including invert sugar
                          expressed as sucrose ):
                           1 . Containing no milkfats or containing less than 1 ,5 % by weight of such fats
                          2 . Other
                      c) Containing 30 % or more but less than 40 % by weight of sucrose (including invert sugar
                          expressed as sucrose):
                           1 . Containing no milkfats or containing less than 1 ,5 % by weight of such fats
                          2 . Other
                      d) Containing 40% or more by weight of sucrose (including invert sugar expressed as
                          sucrose ):
                           1 . Containing no milkfats or containing less than 1 ,5 % by weight of such fats
                           2 . Other
                III . Containing 32% or more but less than 50% by weight of starch :
                      a) Containing no sucrose or containing less than 5 % by weight of sucrose (including invert
                           sugar expressed as sucrose):
                           1 . Containing no milkfats or containing less than 1 ,5 % by weight of such fats
                           2 . Other
                      b) Containing 5 % or more but less than 20 % by weight of sucrose (including invert sugar
                           expressed as sucrose ):
                           1 . Containing no milkfats or containing less than 1 ,5 % by weight of such fats
                           2 . Other
                      c) Containing 20% or more by weight of sucrose (including invert sugar expressed as
                           sucrose ):
                           1 . Containing no milkfats or containing less than 1 ,5 % by weight of such fats
                           2 . Other
                IV. Containing 50 % or more but less than 65 % by weight of starch:
                       a) Containing no sucrose or containing less than 5 % by weight of sucrose (including invert
                           sugar expressed as sucrose):
                           1 . Containing no milkfats or containing less than 1 ,5 % by weight of such fats
                           2 . Other
                       b ) Containing 5% or more by weight of sucrose (including invert sugar expressed as
                           sucrose ):
                            1 . Containing no milkfats or containing less than 1 ,5 % by weight of such fats
                           2 . Other
 ---pagebreak--- 5 . 3 . 86                                    Official Journal of the European Communities                              No L 63 / 81
       CCT
     heading                                                   Description                                             Basic duty
        No
      19.08  B. V. Containing 65% or more by weight of starch:
    (cont'd)             a ) Containing no sucrose or containing less than 5 % by weight of sucrose ( including invert
                              sugar expressed as sucrose )
                         b ) Other
     21.02   Extracts , essences or concentrates, of coffee, tea or mat6 and preparations with a basis of those
             extracts, essences or concentrates; roasted chicory and other roasted coffee substitutes and extracts ,
             essences and concentrates thereof:
             C. Roasted chicory and other roasted coffee substitutes:
                 II . Other
             D. Extracts, essences and concentrates of roasted chicory and other roasted coffee substitutes:
                 II . Other
     21.06   Natural yeasts (active or inactive); prepared baking powders:
             A. Active natural yeasts :
                 II . Bakers' yeast
                       a ) Dried
                       b ) Other
     21.07   Food preparations not elsewhere specified or included:
             A. Cereals in grain or ear form , pre-cooked or otherwise prepared:
                    I. Maize
                  II . Rice
                 III . Other
             B. Ravioli , macaroni , spaghetti and similar products, not stuffed, cooked; the foregoing preparations ,
                 stuffed , whether or not cooked:
                    I. Not stuffed , cooked :
                        a ) Dried
                        b ) Other
                  II . Stuffed :
                        a ) Cooked
                        b) Other
             C. Ice-cream ( not including ice-cream powder) and other ices:
                    I. Containing no milkfats or containing less than 3 % by weight of such fats
                  II . Containing by weight of milkfats:
                        a ) 3 % or more but less than 7 %
                        b ) 7 % or more
             D. Prepared yoghurt; prepared milk, in powder form, for use as infants' food or for dietetic or culinary
                  purposes :
                       I. Prepared yoghurt:
                            a ) In powder form , containing by weight of milkfats:
                                1 . Less than 1 ,5 %
                                2 . 1,5% or more
                            b) Other, containing by weight of milkfats:
                                1 . Less than 1 ,5 %
                                2. 1 ,5 % or more but less than 4 %
                                3 . 4% or more
                      II . Other , containing by weight of milkfats:
                            a) Less than 1,5% and containing by weight of milk proteins (nitrogen content X
                                6,38 ):
                                1 . Less than 40 %
                                2 . 40% or more but less than 55%
 ---pagebreak--- No L 63 / 82                               Official Journal of the European Communities                                     5 . 3 . 86
    CCT
   heading                                                   Description                                             Basic duty
     No
   21.07     D.    II . a ) 3 . 55 % or more but less than 70%
  (cont'd)                  4 . 70% or more
                        b ) 1 ,5 % or more
             E . Cheese fondues
             G. 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 % by weight of sucrose (including invert
                            sugar expressed as sucrose):
                            2 . Containing by weight of starch :
                                 aa ) 5 % or more but less than 32 %
                                 bb ) 32 % or more but less than 45 %
                                 cc ) 45 % or more
                        b) Containing 5 % or more but less than 15 % by weight of sucrose (including invert sugar
                            expressed as sucrose ):
                            1 . Containing no starch or containing less than 5 % by weight of starch
                            2 . Containing by weight of starch :
                                 aa ) 5 % or more but less than 32 %
                                 bb ) 32 % or more but less than 45 %
                                 cc) 45 % or more
                        c) Containing 15 % or more but less than 30 % by weight of sucrose (including invert sugar
                            expressed as sucrose):
                            1 . Containing no starch or containing less than 5 % by weight of starch
                            2 . Containing by weight of starch:
                                 aa ) 5 % or more but less than 32 %
                                 bb ) 32 % or more but less than 45 %
                                 cc) 45 % or more
                        d) Containing 30 % or more but less than 50 % by weight of sucrose (including invert sugar
                            expressed as sucrose ):
                            1 . Containing no starch or containing less than 5 % by weight of starch
                            2 . Containing by weight of starch :
                                 aa ) 5 % or more but less than 32 %
                                 bb ) 32% or more
                        e) Containing 50 % or more but less than 85 % by weight of sucrose (including invert sugar
                            expressed as sucrose ):
                            1 . Containing no starch or containing less than 5 % by weight of starch
                            2 . Other
                         f) Containing 85 % or more by weight of sucrose (including invert sugar expressed as
                            sucrose)
                    II. Containing 1,5% or more but less than 6% by weight of milkfats:
                        a) Containing no sucrose or containing less than 5 % by weight of sucrose (including invert
                            sugar expressed as sucrose ):
                             1 . Containing no starch or containing less than 5% by weight of starch
                            2. Containing by weight of starch :
                                 aa ) 5 % or more but less than 32 %
                                 bb ) 32% or more but less than 45%
                                 cc) 45 % or more
 ---pagebreak--- 5 . 3 . 86                                Official Journal of the European Communities                              No L 63 / 83
       CCT
     heading                                                Description                                            Basic duty
        No
     21.07   G.  II . b ) Containing 5 % or more but less than 15 % by weight of sucrose (including invert sugar
    (cont'd)              expressed as sucrose ):
                          1 . Containing no starch or containing less than 5 % by weight of starch
                          2 . Containing by weight of starch :
                                aa ) 5 % or more but less than 32 %
                                bb ) 32 % or more
                      c) Containing 15 % or more but less than 30 % by weight of sucrose ( including invert sugar
                          expressed as sucrose):
                          1 . Containing no starch or containing less than 5 % by weight of starch
                          2 . Containing by weight of starch :
                                aa ) 5% or more but less than 32%
                                bb ) 32% or more
                      d) Containing 30 % or more but less than 50 % by weight of sucrose (including invert sugar
                          expressed as sucrose):
                           1 . Containing no starch or containing less than 5 % by weight of starch
                          2 . Other
                      e) Containing 50% or more by weight of sucrose (including invert sugar expressed as
                          sucrose )
                III. Containing 6% or more but less than 12% by weight of milkfats:
                      a) Containing no sucrose or containing less than 5 % by weight of sucrose (including invert
                           sugar expressed as sucrose):
                           1 . Containing no starch or containing less than 5 % by weight of starch
                           2. Containing by weight of starch:
                                aa ) 5 % or more but less than 32 %
                                bb ) 32 % or more
                      b ) Containing 5 % or more but less than 15 % by weight of sucrose (including invert sugar
                           expressed as sucrose):
                           1 . Containing no starch or containing less than 5 % by weight of starch
                           2 . Other
                      c) Containing 15 % or more but less than 30 % by weight of sucrose (including invert sugar
                           expressed as sucrose):
                            1 . Containing no starch or containing less than 5 % by weight of starch
                           2 . Other
                       d) Containing 30 % or more but less than 50 % by weight of sucrose (including invert sugar
                           expressed as sucrose):
                            1 . Containing no starch or containing less than 5 % by weight of starch
                            2 . Other
                       e) Containing 50% or more by weight of sucrose (including invert sugar expressed as
                            sucrose )
                IV. Containing 12% or more but less than 18% by weight of milkfats:
                       a) Containing no sucrose or containing less than 5 % by weight of sucrose (including invert
                            sugar expressed as sucrose ):
                            1 . Containing no starch or containing less than 5 % by weight of starch
                            2 . Other
                       b ) Containing 5 % or more but less than 15 % by weight of sucrose ( including invert sugar
                            expressed as sucrose):
 ---pagebreak--- No L 63 / 84                               Official Journal of the European Communities                                      5 . 3 . 86
    CCT
   heading                                                  Description                                               Basic duty
     No
   21.07     G.     IV . b ) 1 . Containing no starch or containing less than 5% by weight of starch
  (cont'd)                   2 . Other
                         c) Containing 15% or more by weight of sucrose (including invert sugar expressed as
                             sucrose)
                     V. Containing 18% or more but less than 26% by weight of milkfats:
                         a) Containing no sucrose or containing less than 5 % by weight of sucrose (including invert
                             sugar expressed as sucrose):
                             1 . Containing no starch or containing less than 5 % by weight of starch
                             2 . Other
                         b ) Containing 5% or more by weight of sucrose (including invert sugar expressed as
                             sucrose)
                   VI. Containing 26 % or more but less than 45 % by weight of milkfats:
                         a) Containing no sucrose or containing less than 5 % by weight of sucrose (including invert
                             sugar expressed as sucrose ):
                             1 . Containing no starch or containing less than 5 % by weight of starch
                             2 . Other
                         b) Containing 5 % or more but less than 25 % by weight of sucrose (including invert sugar
                             expressed as sucrose ):
                             1 . Containing no starch or containing less than 5 % by weight of starch
                             2 . Other
                         c) Containing 25% or more by weight of sucrose (including invert sugar expressed as
                             sucrose )
                  VII . Containing 45 % or more but less than 65 % by weight of milkfats:
                         a ) Containing no sucrose or containing less than 5 % by weight of sucrose (including invert
                             sugar expressed as sucrose ):
                             1 . Containing no starch or containing less than 5 % by weight of starch
                             2 . Other
                         b ) Containing 5% or more by weight of sucrose (including invert sugar expressed as
                             sucrose):
                             1 . Containing no starch or containing less than 5 % by weight of starch
                             2 . Other
                 VIII. Containing 65 % or more but less than 85 % by weight of milkfats:
                         a) Containing no sucrose or containing less than 5 % by weight of sucrose (including invert
                             sugar expressed as sucrose )
                         b) Other
                    IX . Containing 85% or more by weight of milkfats
   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:
             B. Other , containing by weight of milkfats :
                   I. Less than 0,2%
                  II . 0,2% or more but less than 2%
                 III . 2% or more
 ---pagebreak--- 5 . 3 . 86                                   Official Journal of the European Communities                              No L 63 / 85
       CCT
     heading                                                 Description                                              Basic duty
        No
     29.04   Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives:
             C. Polyhydric alcohols :
                  II . D -Mannitol ( mannitol )
                 III . D -Glucitol ( sorbitol ):
                        a ) In aqueous solution :
                             1 . Containing 2% or less by weight of D -mannitol , calculated on the D -glucitol
                                 content
                             2 . Other
                        b ) Other:
                             1 . Containing 2% or less by weight of D -mannitol , calculated on the D -glucitol
                                 content
                             2 . Other
      35.05  Dextrins and dextrin glues; soluble or roasted starches; starch glues:
             A. Dextrins ; soluble or roasted starches
             B. Glues made from dextrin or from starch , containing by weight of those materials:
                    I. Less than 25 %
                   II . 25% or more but less than 55%
                 III . 55% or more but less than 80%
                 IV . 80 % or more
      38.12  Prepared glazings, prepared dressings and prepared mordants , of a kind used in the textile, paper,
             leather or like industries :
             A. Prepared glazings and prepared dressings:
                    I. With a basis of amylaceous substances , containing by weight of those substances:
                        a ) Less than 55%
                        b ) 55% or more but less than 70%
                        c) 70% or more but less than 83%
                        d ) 83 % or more
      38.19  Chemical products and preparations of the chemical or allied industries (including those consisting of
             mixtures of natural products), not elsewhere specified or included; residual products of the chemical or
             allied industries , not elsewhere specified or included:
             T. D -Glucitol (sorbitol) other than that falling within subheading 29.04 C III:
                     I. In aqueous solution :
                        a ) Containing 2% or less by weight of D-mannitol , calculated on the "D-glucitol content
                        b ) Other
                  II . Other :
                         a ) Containing 2% or less by weight of D -mannitol , calculated on the D -glucitol content
                         b ) Other
 ---pagebreak--- No L 63 / 86                    Official Journal of the European Communities                                             5 . 3 . 86
                                                     ANNEX XIV
                                           List provided for in Article 20 ( 1 )
               CCT
             heading                                             Description
                No
             02.04   Other meat and edible meat , offals , fresh , chilled or frozen :
                     ex A. Of domestic pigeons and domestic rabbits :
                              — Of domestic rabbits
             06.02   Other live plants , including trees , shrubs , bushes , roots , cuttings and slips :
                     ex D. Other :
                              — Rose bushes
                              — Ornamental plants
             06.03   Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes ,
                     fresh , dried , bleached , impregnated or otherwise prepared :
                     A. Fresh :
                         ex I. From 1 June to 31 October :
                                  — Roses
                                  — Carnations
                         ex II . From 1 November to 31 May :
                                  — Roses
                                  — Carnations
              06.04  Foliage , branches and other parts ( other than flowers or buds ) of trees , shrubs , bushes and
                     other plants , and mosses , lichens and grasses being goods of a kind suitable for bouquets or
                     ornamental purposes , fresh , dried , dyed , bleached , impregnated or otherwise prepared ,
                     excluding the cut flowers and flower buds falling within heading No 06.03 :
                     ex B. Other :
                             — Asparagus (asparagus plumosus)
              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 :
                     A. Apricots
                     E. Other
              12.08  Chicory roots , fresh or dried , whole or cut , unroasted ; 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 beans
                     C. Locust bean seeds
              20.05  Jams , fruit jellies , marmalades , fruit purees and fruit pastes , being cooked preparations ,
                     whether or not containing added sugar
              20.06  Fruit otherwise prepared or preserved whether or not containing added sugar or spirit :
                     B. Other :
                         II . Not containing added spirit :
                              a ) Containing added sugar , in immediate packings of a net capacity of more than
                                  1 kg :
                                     1 . Ginger
                                     2 . Grapefruit segments
                                     3 . Mandarins ( including tangerines and satsumas ); Clementines , wilkings and
                                         other similar citrus hybrids
 ---pagebreak--- 5 . 3 . 86                       Official Journal of the European Communities                                          No L 63 / 87
             CCT
           heading                                                  Description
              No
            20.06   B. II . a )        4 . Grapes
           (cont'd)                    6 . Pears :
                                                bb ) Other
                                       7 . Peaches and apricots :
                                            ex aa ) With a sugar content exceeding 13% by weight :
                                                      — Apricots
                                                bb ) Other
                                   ex 8 . Other fruits :
                                            — Excluding cherries
                                       9 . Mixtures of fruit
                              b ) Containing added sugar in immediate packings of a net capacity of 1 kg or
                                   less :
                                        1 . Ginger
                                       2 . Grapefruit segments
                                       3 . Mandarins ( including tangerines and satsumas ); Clementines , wilkings and
                                            other similar citrus hybrids
                                       4 . Grapes
                                        7 . Peaches and apricots :
                                            aa ) With a sugar content exceeding 15% by weight:
                                                  22 . Apricots
                                            bb ) Other :
                                                  22 . Apricots
                                   ex 8 . Other fruits :
                                            — Excluding cherries
                                        9 . Mixtures of fruit
                              c ) Not containing added sugar
            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 density exceeding 1,33 g / cm3 at 20 °C:
                         II . Apple and pear juice ; mixtures of apple and pear juice
                        III . Other :
                              ex a ) Of a value exceeding 30 ECU per 100 kg net weight:
                                        — Excluding orange and lemon juices
                              ex b ) Other :
                                        — Excluding orange and lemon juices
                    B. Of a density of 1,33 g / cm3 or less at 20 °C :
                           I. Grape , apple and pear juice ( including grape must); mixtures of apple and pear
                              juice :
                               a ) Of a value exceeding 18 ECU per 100 kg net weight :
                                    2 . Apple and pear juice
                                    3 . Mixtures of apple and pear juice
                               b) Of a value of 18 ECU or less per 100 kg net weight :
                                    2 . Apple juice
                                    3 . Pear juice
                                    4 . Mixtures of apple and pear juice
                          II . Other :
                               a ) Of a value exceeding 30 ECU per 100 kg net weight:
                                    2 . Grapefruit juice
                                    3 . Lemon juice and other citrus fruit juices :
                                          ex aa ) Containing added sugar :
                                                   — Excluding lemon juice
                                          ex bb ) Other :
                                                   — Excluding lemon juice
                                    4 . Pineapple juice
 ---pagebreak--- No L 63 / 88                     Official Journal of the European Communities                                     5 . 3 . 86
               CCT
              heading                                            Description
                No
              20.07   B. II . a ) 6 . Other fruit and vegetable juices
             (cont'd)             7 . Mixtures
                              b ) Of a value of 30 ECU or less per 100 kg net weight :
                                  2 . Grapefruit juice
                                  4 . Other citrus fruit juices
                                  5 . Pineapple juice
                                  7 . Other fruit and vegetable juices
                                  8 . Mixtures
              23.04   Oil-cake and other residues (except dregs) resulting from the extraction of vegetable oils:
                      ex B. Other :
                              — Oil-cake
 ---pagebreak--- 5 . 3 . 86                     Official Journal of the European Communities                                     No L 63 / 89
                                                     ANNEX XV
                                          List provided for in Article 20 ( 2 )
             CCT
           heading                                              Description
              No
           01.03   Live swine :
                   A. Domestic species
           01.05   Live poultry , that is to say , fowls , ducks , geese , turkeys and guinea fowls:
                   A. Of a weight not exceeding 185 g :
                       ex I. Turkeys and geese :
                                 — Turkeys
                       ex II . Other :
                                 — Hens
           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 :
                              a ) Of domestic swine
                   B. Offals :
                        II . Other :
                              c ) Of domestic swine
           04.04   Cheese and curd :
                   D. Processed cheese, not grated or powdered , of a fat content, by weight
                   E. Other :
                       I. Not grated or powdered , of a fat content, by weight , not exceeding 40 % and a water
                            content, calculated by weight of the non-fatty matter:
                            b ) Exceeding 47% but not exceeding 72% :
                                  ex 1 . Cheddar :
                                         — Of the 'Ilha' type
                                  ex 2 . Other :
                                         — Of the 'Holland' type
           04.05   Birds' eggs and egg yolks , fresh , dried or otherwise preserved , sweetened or not:
                   A. Eggs in shell , fresh or preserved :
                        I. Poultry eggs :
                             a ) Eggs for hatching:
                                  ex 1 . Of turkeys or geese :
                                         — Of turkeys
                                  ex 2 . Other :
                                         — Of hens
                       II . Other eggs
            07.01  Vegetables , fresh or chilled :
                      B. Cabbages , cauliflowers and Brussels sprouts :
                             I. Cauliflowers :
                                 ex a ) From 15 April to 30 November:
                                        — From 1 to 30 November
                                 ex b ) From 1 December to 14 April :
                                        — From 1 December to 31 March
                   ex H. Onions , shallots and garlic:
                             — Onions , from 1 August to 30 November
                             — Garlic , from 1 August to 31 December
 ---pagebreak--- No L 63 / 90                       Official Journal of the European Communities                                5 . 3 . 86
               CCT
              heading                                             Description
                No
              07.01      M. Tomatoes :
             (cont 'd)          ex I. From 1 November to 14 May :
                                        — From 1 December to 14 May
                                ex II . From 15 May to 31 October :
                                        — From 15 to 31 May
              08.02    Citrus fruit , fresh or dried :
                          A. Oranges :
                                 I. Sweet oranges , fresh :
                                        a ) From 1 April to 30 April
                                        b ) From 1 to 15 May
                                    ex c ) From 16 May to 15 October :
                                            — From 16 May to 31 August
                                    ex d ) From 16 October to 31 March :
                                            — From 1 February to 31 March
                               II . Other :
                                    ex a ) From 1 April to 15 October :
                                            — From 1 April to 31 August
                                    ex b ) From 16 October to 31 March :
                                            — From 1 February to 31 March
                          B. Mandarins ( including tangerines and satsumas ); Clementines , wilkings and other
                                similar citrus hybrids :
                               ex II . Other :
                                        — Mandarins , including tangerines and satsumas from 1 November to
                                            31 March
                       ex C. Lemons :
                                — From 1 June to 31 October
               08.04   Grapes , fresh or dried :
                       A. Fresh :
                           I. Table grapes :
                               ex b ) From 15 July to 31 October:
                                        — From 15 August to 30 September
               08.06   Apples , pears and quinces , fresh :
                       A. Apples :
                           II . Other :
                                 ex b ) From 1 January to 31 March :
                                        — From 1 to 31 March
                                 ex c ) From 1 April to 31 July :
                                        — From 1 April to 30 June
                       B. Pears :
                           II . Other :
                                 ex a ) From 1 January to 31 March :
                                        — From 1 February to 31 March
                                     b) From 1 April to IS July
                                    c ) From 16 to 31 July
                                 ex d ) From 1 August to 31 December :
                                        — From 1 to 31 August
               08.07   Stone fruit , fresh :
                       ex A. Apricots :
                                — From 15 June to 15 July
                       ex B. Peaches , including nectarines :
                                 — Peaches , from 1 May to 30 September
 ---pagebreak--- 5 . 3 . 86                      Official Journal of the European Communities                                             No L 63 / 91
             CCT
           heading                                              Description
              No
            11.08  Starches ; inulin :
                   A. Starches :
                       I. Maize starch
            15.01  Lard , other pig fat and poultry fat , rendered or solvent-extracted :
                   A. Lard and other pig fat :
                       II . Other
            22.05  Wine of fresh grapes ; grape must with fermentation arrested by the addition of alcohol :
                   ex B. Wine other than that referred to in A , in bottles with 'mushroom' stoppers held in place
                           by ties or fastenings; wine otherwise put up with an excess pressure due to carbon
                           dioxide in solution of not less than 1 bar but less than 3 bar , measured at a temperature
                           of 20 °C :
                           — Wines put up other than in bottles with 'mushroom' stoppers , with an excess
                                 pressure due to carbon dioxide in solution of not less than 1 bar but less than 3 bar ,
                                 measured at a temperature of 20 °C
                      C. Other :
                             I. Of an actual alcoholic strength by volume not exceeding 13% vol
                            II . Of an actual alcoholic strength by volume exceeding 13 % vol but not exceeding
                                 15 % vol
 ---pagebreak--- No L 63 / 92                    Official Journal of the European Communities                                                5 . 3 . 86
                                                            ANNEX XVI
                                                List provided for in Article 20 ( 4 )
               CCT
             heading                                                  Description
                No
              03.01  Fish , fresh ( live or dead ), chilled or frozen :
                     B. Saltwater fish :
                          I. Whole , headless or in pieces :
                                   h ) Cod (Gadus morhua, Boreogadus saida, Gadus ogac):
                                          2 . Frozen
                                  ij ) Saithe (Pollachius viretts):
                                          2 . Frozen
                                   k ) Haddock (Melanogrammus aeglefinus):
                                          2 . Frozen
                                  m ) Ling (Molva spp .):
                                          2 . Frozen
                                  n ) Alaska         pollack    (Theragra    chalcogramma)  and   pollack    (Pollachius
                                          pollachius):
                                          2 . Frozen
                                    t ) Flake (Merluccius spp .):
                                           1 . Fresh or chilled
                                          2 . Frozen
                              ex v ) Other :
                                          — Horse mackerel ( Trachurus trachurus), fresh , chilled or frozen
                                          — Similar to cod , frozen (Gadus macrocephalus, Brosme brosme)
                         II . Fillets :
                              b ) Frozen :
                                       1 . Of cod (Gadus morhua, Boreogadus saida, Gadus ogac)
                                       3 . Of haddock (Melanogrammus aeglefinus)
                                       9 . Of hake (Merluccius spp .)
                                    11 . Of plaice (Pleuronectes platessa)
                                    12 . Of flounder (Platichthys flesus)
              03.02  Fish , dried , salted or in brine; smoked fish , whether or not cooked before or during the
                     smoking process :
                     A. Dried , salted or in brine :
                          I. Whole , headless or in pieces :
                                  b ) Cod (Gadus morhua, Boreogadus saida, Gadus ogac)
                              ex f) Other :
                                         — Products similar to cod ( saithe , haddock , Alaska pollack , pollack , Gadus
                                               macrocephalus, Brosme brosme)
              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:
                                ex a ) Prawns and shrimps of the Pandalidae family:
                                             — Frozen
                                       b ) Shrimps of the genus Crangon:
                                             ex 2 . Other :
                                                    — Frozen
                                 ex c ) Other :
                                             — Frozen
                            V. Other :
                                 a ) Norway lobsters (Nephrops norvegicus):
                                        1 . Frozen
                      B. Molluscs :
                           IV . Other :
                                 a ) Frozen :
                                        1 . Squid