CELEX: 52021PC0579
Language: en
Date: 2021-09-22
Title: Proposal for a REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL on applying a generalised scheme of tariff preferences and repealing Regulation (EU) No 978/2012 of the European Parliament and of the Council

EUROPEAN COMMISSION
            Brussels, 22.9.2021
            COM(2021) 579 final
            2021/0297(COD)
            
            Proposal for a
            REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL
            on applying a generalised scheme of tariff preferences and repealing Regulation (EU) No 978/2012 of the European Parliament and of the Council
            {SEC(2021) 330 final} - {SWD(2021) 266 final} - {SWD(2021) 267 final}
            
               
         
         
            
               EXPLANATORY MEMORANDUM
            
            
               1.CONTEXT OF THE PROPOSAL
            
            
               •Reasons for and objectives of the proposal
            
            
               The European Union (EU) has granted trade preferences to developing countries
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                through the Generalised Scheme of Preferences (GSP) since 1971. It is part of its common commercial policy, in accordance with the general provisions governing the EU's external action
                  2
               . 
            
            
               The GSP is one of the key EU trade instruments to assist developing countries to integrate in the world economy, reduce poverty, and support sustainable development through the promotion of core human and labour rights, environmental protection, and good governance. The GSP consists of three arrangements:
            
            
               ·Standard GSP: for low and lower-middle income countries, providing for a reduction or full removal of customs duties on two thirds of EU tariff lines.
            
            
               ·GSP+: the special incentive arrangement for sustainable development and good governance, which reduces tariffs to 0% for broadly the same tariff lines as Standard GSP. It is granted to vulnerable low and lower-middle income countries that implement 27 international conventions related to human rights, labour rights, protection of the environment and good governance.
            
            
               ·EBA (Everything But Arms): the special arrangement for least developed countries (LDCs), providing them with duty-free, quota-free access to the EU market for all products except arms and ammunition.
            
            
               
                  The current scheme shall apply until on 31 December 2023. Unless a new Regulation is adopted, the Standard GSP and the GSP+ arrangements will cease to apply on 1 January 2024. Imports from developing countries under Standard GSP and GSP+ would thus be charged with higher duties. However, imports from LDCs would still be covered by the EBA arrangement, which does not have an expiry date. The proposal for a new GSP Regulation aims to renew the scheme for a further period of ten years. The GSP is a mature part of the EU’s trade policy toolbox. Its review is about fine-tuning the way the GSP works and improving its efficiency and effectiveness. Hence, the chosen set of policy options, also defined and further explored in the External Study and Impact Assessment, have a high level of granularity. They aim at specific and limited improvements, to ensure the continued relevance of the GSP overall, and to achieve its development and sustainability objectives.
               
               
                  The EU’s overarching objectives with the revised GSP Regulation are to maintain the essential features of the present Regulation, namely poverty eradication and support for sustainable development and good governance, while also not jeopardising EU interests. At the same time, the aim is to improve the GSP’s overall efficiency and effectiveness to respond to future challenges:
               
            
            
               (a)Facilitate access to the GSP+ arrangement to the growing number of LDCs graduating from the EBA status; 
            
            
               (b)Adjust product graduation thresholds to better focus preferences on less competitive products and countries;
            
            
               (c)Reflect the evolving priorities such as those underpinning the European Green Deal by extending negative conditionality also to environmental and good governance conventions;
            
            
               (d)Update the list of international conventions in a targeted and manageable way, while not jeopardizing the monitoring process;
            
            
               (e)Make the preferences withdrawal process more responsive in urgent cases;
            
            
               (f)Enhance the monitoring and implementation of GSP+ commitments, for instance through increased transparency and participation of relevant stakeholders, including through the recently created Single Entry Point (SEP) mechanism for non-compliance related complaints.
            
            
               This is an initiative within the Regulatory Fitness Programme (REFIT).
            
            
               •Consistency with existing policy provisions in the policy area
            
            
               The general objectives of the GSP are consistent with the analysis and perspective of the Commission Communication Trade Policy Review: An Open, Sustainable and Assertive Trade Policy
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                of 18 February 2021. The Trade Policy Review (TPR) confirms the objective of the GSP review to increase trading opportunities for developing countries to reduce poverty and to create jobs, based on international values and principles. It further notes the EU’s interest in supporting vulnerable developing countries to integrate into the world economy and to support multilateralism, and ensure adherence to universal values, adding a focus on climate and environmental challenges, while also remaining ready to act assertively in defending its interests.
            
         
         
            
               The initiative is consistent with the establishment of the Chief Trade Enforcement Officer (CTEO) and the Single Entry Point (SEP); the on-going development of supply chain due-diligence legislation, the newly established EU Global Human Rights Sanctions Regime, as well as on-going programming of development cooperation. 
            
            
               •Consistency with other Union policies
            
            
               The continuation of GSP is part of the EU’s political commitment to support sustainable development globally, as reflected in the implementation of the United Nations (UN) Agenda 2030 for Sustainable Development and Sustainable Development Goals (SDGs) – to which all World Trade Organisation (WTO) Members have committed. The GSP’s objectives are also in line with EU’s Policy Coherence for Development (PCD), which constitutes a key pillar of EU efforts to enhance the positive impact and increase effectiveness of development cooperation
                  4
               . Furthermore, it is consistent with Treaty provisions on promotion of sustainable development and human rights through external action, trade provisions regulating imports, EU Green Deal initiatives, and the EU Action Plan on Human Rights and Democracy.
            
            
               2.LEGAL BASIS, SUBSIDIARITY AND PROPORTIONALITY
            
            
               •Legal basis
            
            
               The legal basis for a new GSP Regulation lies in Article 207 of the Treaty on the Functioning of the European Union (TFEU), which sets out the EU’s common commercial policy.
            
            
               •Subsidiarity (for non-exclusive competence) 
            
            
               The common commercial policy is listed in Article 3 of the TFEU among the areas of exclusive competence of the Union.
            
            
               Pursuant to Article 5(3) of the Treaty on European Union (TEU), the subsidiarity principle does not apply in areas of exclusive EU competence. 
            
            
               •Proportionality
            
            
               The principle of proportionality is satisfied since the proposal includes limited effectiveness and efficiency adjustments only. The proposal is accompanied by an Impact Assessment Report, which discusses proportionality in Chapters 3 (Why should the EU act?), 6 (What are the impacts of the policy options?) and 7 (How do the options compare?). The practical implications of the initiative are discussed in Annex 3 of the Impact Assessment Report accompanying the legislative proposal (Who is affected and how?). The policy choices in the proposal are described in Chapter 8 of the accompanying Impact Assessment Report (Chapter 8 – Preferred Options) and can be summarised as follows:
            
            
               –To maintain the current architecture consisting of three arrangements. 
            
            
               –To amend the vulnerability (economic eligibility) criteria for GSP+ to allow LDC countries that graduate from LDC status to join GSP+.
            
            
               –To review the product graduation thresholds.
            
            
               –To extend negative conditionality to environmental and good governance conventions and review the list of international conventions.
            
            
               –To expand and improve the withdrawal procedure (carry out a socio-economic impact assessment, provide for a rapid response mechanism that can be activated in cases of exceptionally grave violations, expand the scope of the instrument to cover also the principles of the environment and good governance conventions and additional areas such as relating to migration).
            
            
               –To improve transparency and inclusion of civil society and streamline the monitoring cycle (reporting every 3 years).
            
            
               •Choice of the instrument
            
            
               
                  The GSP Regulation is the only appropriate action that the Union can take to establish unilateral, non-reciprocal, preferential access to the Union market for developing countries.
               
            
            
               3.RESULTS OF EX-POST EVALUATIONS, STAKEHOLDER CONSULTATIONS AND IMPACT ASSESSMENTS
            
         
         
            
               •Ex-post evaluations/fitness checks of existing legislation
            
            
               
                  A Mid-term Evaluation (MTE) of the current GSP Regulation was completed in 2018
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                  . The MTE concluded that, overall, the GSP was delivering on its objectives
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                   and there was no need to amend the Regulation before its expiry on 31 December 2023. However, the MTE made several recommendations to improve the effectiveness and efficiency of the scheme. These recommendations underpinned the identification of the problems defined in detail in Section 2 of the Impact Assessment Report accompanying this proposal.
               
               
                  The MTE Project Team presented the following recommendations: (1) Improve transparency and awareness of EU’s GSP and GSP+ monitoring; (2) Safeguard provisions to be more effectively used; (3) Temporary withdrawal of tariff preferences to be more effectively used; (4) Update the list of conventions on core human and labour rights as well as on environment and good governance principles; (5) Evaluate the continued relevance of the Standard GSP arrangement as distinct and separate from the GSP+ and consider expanding conditionality related to conventions; (6) Take stock of the WTO’s services waiver for LDCs; and (7) Consider the issue of coherence between GSP and the Free Trade Agreements (FTAs)/Preferential Trade Agreements (PTAs) regimes. Several of these aspects were addressed during the implementation of the GSP Regulation, in particular through the GSP Hub Project on transparency and awareness. The safeguard and withdrawal mechanisms were also applied since the MTE; lessons learned from their application are presented in the Impact Assessment accompanying this proposal. 
               
            
            
               •Stakeholder consultations
            
            
               An open public consultation on the GSP and the proposed reform options was open from 11 March 2020 to 15 July 2020. A detailed summary of the stakeholder consultation is provided in Annex 2 of the accompanying Impact Assessment Report. 
            
            
               512 responses were submitted to the public consultation. Among the respondents, 54% are EU stakeholders, 41% from GSP countries, and the remaining 5% from other countries (including the UK). In terms of the type of respondent, “companies/business organisations” account for the largest share of responses (28%), followed by business associations (24%) and EU citizens (17%), public sector (12%), civil society (NGOs, environmental and consumer organisations, and academia; 8%), and others (including trade unions; 7%).
            
            
               A large majority i.e., about 70% of respondents considers that international trade can make an important contribution to poverty eradication in developing countries and another 10% think that it can make a minor contribution; 17% think that it cannot contribute to poverty alleviation. Views in GSP countries are clearly more positive regarding the poverty alleviating role of trade: here, 92% of respondents state that trade can make an important contribution, compared to 52% of EU respondents; conversely, 19% of EU respondents do not believe that trade can help eradicate poverty, compared to 2% in GSP countries. Asked about how trade contributed to poverty alleviation, most respondents pointed to the generation of employment and, in the long term, skills development through exporting. 
            
            
               On average, the GSP is viewed to have positive impacts across all areas of sustainable development.
            
            
               86% of respondents consider it important for the EU to continue monitoring the level of implementation of the 27 international conventions by GSP+ beneficiary countries, compared to 8% who consider it unimportant. Respondents consider that a wide range of information sources provide useful information for the Commission’s monitoring of the implementation of international conventions. The most relevant source, with some distance, are reports by the conventions’ monitoring bodies, i.e., the UN, International Labour Organization (ILO) and other international organisations, followed by information provided by business and social partners in the beneficiary countries, and by Non-Governmental Organizations (NGOs).
            
            
               
                  The input received was considered in the accompanying Impact Assessment Report in particular in the construction of the problem definitions (Chapter 2), the general and specific objectives of the initiative (Chapter 4), and the available policy options (Chapter 5). 
               
            
            
               •Collection and use of expertise
            
            
               An External Study (hereafter the Study) informing the draft Impact Assessment Report was undertaken by BKP Economic Advisors GmbH. The final report of the Study was published in May 2021 and is available on the DG Trade website
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               . The Study followed onto the conclusions of the MTE and focused on several policy options that could improve achieving the overall objectives of the GSP instrument. It took into account existing literature and the results of the open public consultation described above. An executive summary of the recommendations of the Study is available on the DG Trade website
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               .
            
            
               The results of the supporting Study were presented to the GSP Expert Group on the following dates: 20 October 2020, 7 December 2020, and 23 February 2021; and to INTA at an in-camera technical presentation on 12 April 2021. 
            
            
               
                  The key elements of this proposal were further discussed with the GSP Experts on 19 April 2021 and 14 June 2021. 
               
            
            
               •Impact assessment
            
            
               
                  The summary sheet of the accompanying Impact Assessment Report is available as part of the proposal package. The Regulatory Scrutiny Board issued a positive opinion on the Impact Assessment Report on 9 April 2021. 
               
               
                  The Impact Assessment examined policy alternatives in five thematic clusters: (1) GSP arrangements and beneficiary countries, (2) product coverage and product graduation mechanism, (3) conditionality of gaining/maintaining tariff preferences, (4) transparency in GSP implementation and (5) safeguards. For each cluster, several policy options were assessed against the baseline of keeping the GSP scheme as it is. 
               
            
            
               (1)GSP arrangements and beneficiary countries (country graduation) 
            
            
               This cluster looks at the continuous reduction of the number of the GSP beneficiaries. Countries may lose access to GSP if they conclude a Free Trade Agreement with the EU or if they move up to the Upper-Middle-Income country category. The Impact Assessment looks at options to amend the three-tier structure of the GSP and the country coverage of the scheme. The analysis shows that there is no compelling reason to change the existing structure or country coverage of the GSP, as the scheme is already focused on countries most in need and the three-tier structure addresses the different developmental needs of beneficiaries. 
            
            
               The option which contributes most to the general objective of contributing to poverty eradication and the specific objective of expanding exports from developing countries is to amend the economic vulnerability criteria for GSP+. This option attempts to mitigate the significant negative consequences of losing EBA preferences following graduation from LDC status.
            
         
         
            
               Continued access to GSP (in particular to GSP+) matters to the relatively high number of LDCs beneficiaries expected to lose EBA status in the coming years. The supporting Study finds that of the 12 countries likely to graduate from EBA over the lifespan of the next Regulation, six are likely to face significant economic impact and notably this is the case for Bangladesh. 
            
            
               The supporting Study and Impact Assessment Report, therefore, suggest the following options to ensure that all EBA countries expected to graduate from LDC status could transition to GSP+ arrangement: (1) To maintain the current architecture consisting of three arrangements; and (2) To amend the vulnerability (eligibility) criteria to facilitate access by a larger number of countries that graduate from LDC status to the GSP+ arrangement.
            
            
               (2)Product coverage and product graduation mechanism 
            
            
               The supporting Study and Impact Assessment Report analysed whether the product graduation mechanism targets well enough the most competitive products
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                and the most competitive countries (option to extend the product graduation mechanism from Standard GSP to GSP+ or EBA beneficiaries). Furthermore, they assessed whether the product coverage reflects the export potential of GSP beneficiaries. 
            
            
               The socio-economic analysis found that the current definition of the graduation mechanism could be maintained and continue to apply only for Standard GSP. No significant economic and social impacts are observed if product graduation is extended to GSP+ or EBA beneficiaries or if product coverage is extended to new sectors and products. 
            
            
               We, therefore, propose to maintain product graduation only for Standard GSP but review the thresholds for product graduation. We propose to maintain the current graduation method by section and decrease the product graduation thresholds by 10 percentage points.
            
            
               (3)Conditionality of gaining/maintaining tariff preferences
            
            
               GSP conditionality remains one of the key EU instruments to promote respect for human rights and international humanitarian law, and labour rights, environmental protection, and good governance in GSP beneficiary countries: a country should not benefit from preferential trade arrangements if it is acting in a way that is contrary to international standards and principles and thereby also to its own developmental needs. The Impact Assessment looks at options on extending positive and negative conditionality, amending the list of GSP relevant conventions, and introducing changes to the preferences withdrawal process. 
            
            
               Building upon the MTE and the supporting Study, the main conclusion is to extend negative conditionality (i.e. the withdrawal provisions under Article 19(1), point (a) of the current GSP Regulation (EU) No 978/2012) also to environmental and good governance conventions (currently it only concerns the core human and labour rights UN/ILO conventions). Another aim is to further reinforce GSP’s contribution to sustainable development by updating the list of international conventions, and by improving the withdrawal procedure.
            
            
               The experience of the GSP monitoring and withdrawal mechanisms as currently applied to human and labour rights conventions suggests that an extension of negative conditionality to environmental and good governance conventions would create similar opportunities to engage on such issues in support of the UN Sustainable Development Goals (SDGs) and the contribution of the EU’s green agenda to GSP beneficiary countries. 
            
            
               Regarding the GSP withdrawal procedure, the experience so far has shown such procedure can be slow in reaching a final decision; all past withdrawals took up to two years to conclude, including the preparatory stages before launching a withdrawal investigation. Exceptionally grave violations require, however, that the Commission have the tools to respond promptly. We, therefore, propose a rapid response mechanism in view of the specific circumstances in the beneficiary country. 
            
            
               The experience with the temporary and partial withdrawal
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                of EBA preferences from Cambodia in 2020 has shown that it is necessary to carefully assess the socio-economic impact of withdrawal of preferences on the sectors of production affected to avoid hurting the most vulnerable part of the population.
            
            
               (4)Transparency in the monitoring and implementation of GSP commitments
            
            
               In July 2020, the Commission appointed the Chief Trade Enforcement Officer (CTEO) with the role of better enforcing trade policy. In this connection, in November 2020, the Commission launched a new complaints mechanism, the Single Entry Point (SEP) as part of its increased efforts to strengthen the enforcement and implementation of trade commitments. Through the SEP, the Commission receives complaints on various matters related to trade policy, including breaches of the GSP commitments. It is necessary, therefore, to integrate this new system of complaints within the framework of the GSP Regulation, in particular with respect to the withdrawal procedure. 
            
            
               Stakeholders consulted during the 2018 MTE and the 2021 IA supporting Study preparation raised the need to improve the transparency and communication across the various stages of GSP monitoring and implementation work. This could help make the monitoring system more robust and contribute towards a more effective dialogue with beneficiary countries, as well as strengthen stakeholder involvement in the GSP. 
            
            
               The Impact Assessment reviews options on improving the monitoring process and civil society’s involvement and on adjusting the GSP+ monitoring cycle. We, therefore, propose to publish guidance on the monitoring process as developed through administrative practice, on the actors involved and the opportunities for civil society’s involvement. In the legislative proposal, we further clarify the wide inclusion of information sources for GSP+ monitoring and suggest to change the GSP monitoring cycle’s duration from two to three years. 
            
            
               (5)Application of safeguards
            
            
               The supporting Study and Impact Assessment Report consider two types of expansion regarding automatic safeguards - in terms of the product coverage and the GSP beneficiaries covered. The conclusion is that neither would lead to a more frequent application of this mechanism. Hence, there does not appear a need for major changes to the safeguard mechanism. It is, therefore, proposed to proceed only with a number of technical adjustments and improvements aiming at aligning better the automatic safeguards with product graduation, namely: (1) Base the calculation of import surges at GSP Section level on import values rather than import volumes due to the heterogeneity of products within Sections; this will better reflect instances of increased imports which could harm EU industry; (2) Align the thresholds for automatic safeguards and product graduation so as to complement each other.
            
            
               Overall impact of the preferred set of options 
            
            
               The overall economic and non-economic impact (social, environmental, human rights) of the proposed policy options is limited as the current GSP three-tier structure is proposed to be maintained. This choice has been made to precisely limit the expected decline in real GDP, in welfare, in total exports to the EU, and in governmental revenues compared to the current baseline that could be felt by Standard GSP or GSP+ countries, should the current structure be modified. In case of discontinuation of the Standard GSP and/or GSP+, a significant reduction in exports would be expected in specific sectors such as textiles and apparel, leather and footwear, agri-food products, chemical, rubber and plastics. The economic analysis in the supporting Study has been made using Computable General Equilibrium (CGE) model-based simulations. It has showed (in all other scenarios than maintaining the current architecture of GSP), the negative impact on GDP and trade for both the EU and the GSP beneficiaries, (some of them may be more affected)
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                and supports this fundamental choice in favour of continuity of the scheme and its current structure. 
            
         
         
            
               The choice to build a bridge towards GSP+ for LDCs which exit EBA (by amending GSP+ economic eligibility criteria) strengthens the continuity choice and reduces the negative impact which could have been felt on LDCs.
            
            
               More active use of conditionality linked to potential (partial or sectoral) withdrawals is expected to positively impact the effectiveness of the GSP scheme: it would further advance the GSP sustainable development objective. It would also be coherent with other EU policies, in particular development cooperation, promotion of human rights and social issues, and the EU contribution to Agenda 2030. 
            
            
               Overall impact on political relations 
            
            
               Continuing GSP with the targeted changes proposed will be a key encouraging signal from the EU to developing partners, maintaining an important platform to engage with beneficiary countries to bring about change that is consistent with the EU’s values agenda and policy coherence for development.
            
            
               
                  The political impact of the preferred options is a key consideration. For this area, the analysis is qualitative and based on formal and informal consultations. We expect the choice of continuity of the current GSP architecture to be welcomed by beneficiary countries and by developed WTO partners. This is in line with the long-standing principle of the General Agreement on Tariffs and Trade (GATT) Enabling Clause, which grants a permanent exemption from the Most Favoured Nation (MFN) principle (non-discrimination) for developed countries to unilaterally grant elimination or reductions of the tariffs paid on imports from developing countries which share the same trade, financing and development needs. The continuation of GSP is in line with EU’s Policy Coherence for Development (embedded in Article 208 of the Treaty on the Functioning of the EU) which constitutes a key pillar of EU efforts to enhance the positive impact and increase effectiveness of development cooperation. Moreover, it is part of the EU’s political commitment to support sustainable development globally, as reflected in the implementation of the UN Agenda 2030 for Sustainable Development and Sustainable Development Goals to which all WTO Members have committed.
               
            
            
               •Regulatory fitness and simplification
            
            
               The full tables with benefits and costs can be found in Annex 3 of the Impact Assessment Report accompanying the proposal. The potential benefits of the proposed set of objectives are difficult to quantify, as they often involve technical improvements to the existing structure and provisions of the GSP framework – in order to maximise its efficiency and effectiveness and increase the potential for sustainable economic development of the beneficiary countries. The proposal maintains the status quo whenever there is no compelling reason for change, in order to ensure the predictability and stability of the system. For the changes proposed, the initiative has the following practical implications, benefits, and associated costs, relative to the baseline, per cluster:
            
            
               (g)Arrangements and country coverage: All graduating EBA countries would be a priori eligible for GSP+, in case their authorities wish to apply for the arrangement. This is a mitigation measure: no gains are expected, but it aims to avoid losses and serious negative economic impact for graduating LDCs which would lose EBA preferences. It further supports the development goal of GSP, by ensuring continued access to the scheme for the countries most in need. This would also entail some simplification of the system and a reduction of administrative burden for calculating and monitoring the relevant criteria.
            
            
               (h)Product coverage and product graduation: Amending the product graduation thresholds aims at increasing the effectiveness of the product graduation mechanism in targeting specific competitive products. This is expected to contribute to better focusing the scheme on the products and countries most in need. 
            
            
               (i)Conditionality: Extending negative conditionality contributes to the fight against climate change by encouraging GSP beneficiary countries to improve the implementation of climate and environment conventions and to improvements in good governance in all beneficiary countries. The role played by GSP can be significant as environmental degradation tends to hit developing countries hardest due to extensive manufacturing of products dependent on natural resources (such as textiles), as well as the often observed lack of environmental protection laws and programs in those countries. Updating the list of international conventions increases leverage and attention on key human rights (e.g. the rights of people with disabilities, rights of children) and standards (e.g. on labour inspection) and supports action combating climate change through the inclusion of the Paris Agreement (and the removal of the out-of-date Kyoto Protocol). 
            
            
               The introduction of an impact assessment before a withdrawal of preferences will make it possible to balance GSP’s general objectives of contributing to poverty reduction and supporting sustainable development. In particular, it ensures that a possible withdrawal is adapted to the circumstances in the targeted beneficiary country, its economic development needs, and the socio-economic impact of any withdrawal measures. 
            
            
               Introducing a faster withdrawal procedure provides for a specific instrument to address specific circumstances characterised by exceptionally grave violations and a need to react urgently. This also increases the effectiveness of the withdrawal by increasing pressure on beneficiaries to respond to identified concerns. 
            
            
               (j)Transparency: Extending the GSP+ monitoring cycle improves effectiveness and efficiency by approximating the length of the GSP+ monitoring cycle to the monitoring cycle of the international conventions by the respective treaty monitoring bodies and allowing beneficiary countries more time to address issues on implementation of the conventions.
            
            
               (k)Safeguards: The technical changes proposed ensure consistency between measures aimed at protecting EU industry and provide for simplification of automatic safeguards procedure and reduction in administrative burden. 
            
            
               
                  The evolution of the GSP Regulation is not expected to be significantly influenced by digital technologies. In the implementation of the proposal, the EU can use existing business processes and solutions that securely handle information in an electronic manner (i.e., exchanging information with beneficiary countries authorities, international convention monitoring bodies, and civil society; open public consultations; REX (Registered Exporter System) declarations on imports from third countries, etc.). 
               
            
            
               •Fundamental rights
            
            
               
                  Supporting respect for fundamental rights in GSP beneficiary countries is part of the general objectives of the GSP Regulation, namely, (1) to assist developing countries in their efforts to reduce poverty, (2) to promote good governance and sustainable development. Therefore, relevant aspects and impact on fundamental rights have been considered throughout the accompanying Impact Assessment. Particular consideration has been given to international human rights and labour rights instruments, which are also part of the list of conventions in Annex VI of this proposal. Relevant Commission services (SJ, DG JUST, HOME, EMPL, INTPA) and EEAS have been consulted on this proposal which is foreseen to have an overall positive impact on fundamental rights. 
               
            
            
               4.BUDGETARY IMPLICATIONS
            
            
               The proposed Regulation does not incur costs charged to the EU budget. Its application does, however, entail loss of customs revenue. Based on the last available data (2019)
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               , these preferences represent under the proposed GSP Regulation a loss of revenue for the EU of EUR 2,977.6 million. The new Regulation would largely perpetuate existing preferences, but would tighten the conditions for the graduation of individual product sections. Consequently, the trajectory of revenue losses under the new Regulation would be somewhat lower than under the current Regulation.
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                Additionally, the possibility of countries losing coverage of the scheme due to reaching upper-middle-income statues or signing an FTA with the EU would contribute to lowering the revenue losses.
            
            
               A detailed financial statement is available in the proposal below. 
            
         
         
            
               Overall impact on the administrative costs
            
            
               The proposal emphasises continuity, resulting in an overall assessment of a moderate impact, in terms of administrative burden, for the EU and beneficiary countries. Within the preferred options, the issues that are most likely to have such an impact are the proposals on conditionality and the resulting increased monitoring efforts which will be necessary. In particular, under the conditionality cluster (detailed in section 6.3.1 of the Impact Assessment Report) the following policy options can generate additional administrative costs: adding new conventions as a conditionality to continue to receive or enjoy GSP; extending negative conditionality to environmental and good governance conventions; reducing the duration of the withdrawal procedure in exceptional circumstances; preparing the socio-economic impact assessment as additional step after launching the GSP withdrawal procedure or adding elements linked to the obligation to readmit the beneficiary country’s own nationals would add administrative costs (mostly staff involvement). Administrative burden (assessed in Table 6 of the Impact Assessment Report) is prevented by opting against the choice to extend positive conditionality i.e., ratification of conventions and robust monitoring obligations to the Standard GSP and EBA beneficiaries.
            
            
               The policy options in relation to monitoring, (detailed in section 6.4 of the Impact Assessment Report) also have a direct bearing on the administrative costs. In particular, they can add to the administrative tasks on the EU side. However, this is difficult to quantify as it represents a codification of practices that are already in place. Furthermore, the change would address demands of from stakeholders such as trade unions and NGOs to play a more active role in the monitoring process. 
            
            
               Another cost would be the EU’s technical assistance and support to GSP countries to enhance their institutional capacity to ratify and implement international conventions. These elements of costs are, however, very difficult to estimate due to the lack of relevant information at this stage.
            
            
               The lengthening of the monitoring cycle from two to three years is expected to reduce the administrative burden both for the EU and for beneficiary countries. 
            
            
               5.OTHER ELEMENTS
            
            
               •Implementation plans and monitoring, evaluation and reporting arrangements
            
            
               
                  As this proposal introduces minimal changes, aimed at improving effectiveness and efficiency, the implementation of the GSP Regulation will be able to continue without major adjustments based on current practices upon its entry into force.
               
               
                  The Commission will report to the European Parliament and the Council on the implementation of the Regulation every three years, starting 1 January 2027. The Commission will regularly report on the implementation of the Regulation to the Commission’s GSP Expert Group and the Council Working Party. A mid-term evaluation of the Regulation is suggested for 1 January 2030 i.e., after five years of actual application of the scheme. 
               
            
            
               •Explanatory documents (for directives)
            
            
               
                  Not applicable. 
               
            
            
               •Detailed explanation of the specific provisions of the proposal
            
            
               A detailed correspondence table is provided in Annex VIII of this proposal. 
            
            
               A chapter by chapter commentary on the specific provisions is provided below:
            
            
               Chapter I General Provisions: 
            
            
               Article 2 definitions of complaint (13) and regional (14) and extended (15) cumulation added.
            
            
               Article 3.2 added possibility for updating the list of eligible countries based on changes in their trade and development needs. No other substantive changes proposed.
            
            
               Chapter II Standard arrangement (Standard GSP):
            
            
               Article 4.3 removed as it was a transitional clause for the 2012 Regulation. No other substantive changes proposed. 
            
            
               Chapter III Special incentive arrangement: (GSP+)
            
         
         
            
               Article 9.1 point (d) added a requirement for GSP+ candidate countries to submit a plan of action for the effective implementation of the GSP relevant conventions as part of the GSP+ application. 
            
            
               Article 9.2 removed as it links to the export competitiveness vulnerability criterion for GSP+, which is proposed to be removed, based on the supporting Study and Impact Assessment.
            
            
               Article 10.8 added to provide transitional arrangements for current GSP+ beneficiaries, which would have to reapply to fulfil new requirements for GSP+ (ratify six additional conventions that are proposed to be added to the list of GSP+ relevant conventions). 
            
            
               Article 14 amended the reporting period to three years to streamline and better synchronise with monitoring bodies reports. 
            
            
               Article 15.9 introduced a provision so that the Commission considers the socio-economic effect of the temporary withdrawal of tariff preferences in the beneficiary country when proposing the withdrawal.
            
            
               Article 16 introduces the possibility to extend the scope of withdrawal measures where additional reasons or violations occur. 
            
            
               Chapter IV Special arrangement (EBA):
            
            
               Article 18.2 and .3 removed as they are no longer necessary. 
            
            
               Chapter V Temporary withdrawal:
            
            
               Article 19.1 point (c) introduced a withdrawal procedure related to readmission of own nationals. 
            
            
               Article 19.10 introduced a provision so that the Commission considers the socio-economic effect of the temporary withdrawal of tariff preferences in the beneficiary country when proposing the withdrawal.
            
            
               Article 19.14 added to increase flexibility for reviewing the scope of withdrawal, postpone or suspend its application in case of exceptional circumstances such as a global health or sanitary emergency. 
            
            
               Article 19.16 and 19.17 added to provide for an urgent withdrawal procedure in cases of grave violations of the GSP relevant conventions where a rapid response is needed in view of the specific circumstances in the beneficiary country.
            
            
               Article 20 introduces the possibility to extend the scope of withdrawal measures where additional reasons or violations occur.
            
            
               Chapter VI Safeguard and surveillance:
            
            
               Article 29.1 removed the provision for determining safeguard thresholds based on import volumes and replaced it with calculation based on import value.
            
            
               Chapter VII Common provisions:
            
            
               Article 33 points 33.3 and 33.4 introduces a specific process to make sure that cumulation responds to the requesting country’s development, financing and trade needs. 
            
            
               Article 40 extends from two to three years the period for the submission of the report to the Parliament and the Council. 
            
            
               Chapter VIII Final provisions:
            
         
         
            
               List of Annexes:
            
            
               Annex I: Provides the list of eligible countries and the arrangement they benefit from in a single Annex, replacing Annex I and the positive parts of Annex II, III, and IV of the former GSP Regulation. Removes from the list of eligible countries those not to be considered developing countries in the context of the GSP (Russia, China, Hong Kong, Macao) to ensure that GSP benefits are limited to developing countries having similar trade, financing and development needs.
            
            
               Annex II: Provides a single list of countries from which GSP preferences have been withdrawn, replacing the corresponding specific lists in former Annex II, III, and IV. 
            
            
               Annex III: Provides a list of products covered by the GSP and GSP+ arrangements. 
            
            
               Annex IV: (Former Annex VI) Adjusts the product graduation and safeguard thresholds downwards by 10% to better target competitive products.
            
            
               Annex V: (Former Annex V) Removes the export competitiveness vulnerability criterion as above. 
            
            
               Annex VI: (Former Annex VIII) Adds six additional international conventions as per the supporting study and Impact Assessment. 
            
            
               Annex VII: Provides a list of products covered by the GSP+ arrangement only. 
            
            
               Annex VIII: (Former Annex X) Provides a correlation table. 
            
            
               2021/0297 (COD)
            
            
               Proposal for a
            
            
               REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL
            
            
               on applying a generalised scheme of tariff preferences and repealing Regulation (EU) No 978/2012 of the European Parliament and of the Council
            
            
               THE EUROPEAN PARLIAMENT AND THE COUNCIL OF THE EUROPEAN UNION,
            
            
               Having regard to the Treaty on the Functioning of the European Union, and in particular Article 207(1) thereof,
            
            
               Having regard to the proposal from the European Commission,
            
            
               After transmission of the draft legislative act to the national parliaments,
            
            
               Acting in accordance with the ordinary legislative procedure,
            
            
               Whereas:
            
            
               (1)Since 1971, the Community has granted trade preferences to developing countries under its Generalised Scheme of Preferences (‘GSP’).
            
         
         
            
               (2)The Union's common commercial policy shall be guided by the principles and pursue the objectives set out in the general provisions on the Union's external action, laid down in Article 21 of the Treaty on European Union (TEU).
            
            
               (3)The Union's common commercial policy is to be consistent with and to consolidate the objectives of the Union policy in the field of development cooperation, laid down in Article 208 of the Treaty on the Functioning of the European Union (TFEU), in particular the eradication of poverty and the promotion of sustainable economic, social, and environmental development and good governance in the developing countries. It is to comply with World Trade Organisation (‘WTO’) requirements, in particular with the Decision on Differential and More Favourable Treatment, Reciprocity and Fuller Participation of Developing Countries (the ‘Enabling Clause’), adopted under the General Agreement on Tariffs and Trade (‘GATT’) in 1979, under which WTO Members may accord differential and more favourable treatment to developing countries.
            
            
               (4)Regulation (EU) No 978/2012 of the European Parliament and of the Council
                  14
               , provides for the application of the scheme of generalised tariff preferences ('the scheme') until 31 December 2023 except for the special arrangement for the least-developed countries to which such expiry date does not apply. Thereafter, the GSP should continue to apply for a period of 10 years from the date of application of the preferences provided for in this Regulation, except for the special arrangement for the least-developed countries, which should continue to be applied without any expiry date. 
            
            
               (5)The general objectives of the GSP are to support eradication of poverty in all its forms, in line with Agenda 2030 and Sustainable Development Goal 17.12 and to promote the sustainable development agenda, while averting harm to EU industry’s interests. The 2018 GSP Mid-term Evaluation and the 2021 supporting Study for the Impact Assessment underpinning this Regulation concluded that the GSP framework under Regulation (EU) No 978/2012 has delivered on these main objectives, which were at the core of the 2012 overhaul of Council Regulation (EC) No 732/2008
                  15
               . 
            
            
               (6)Those objectives remain relevant in the current global context and they are consistent with the analysis and perspective of the recent Commission Communication Trade Policy Review “An Open, Sustainable and Assertive Trade Policy”
                  16
                (‘TPR’). According to the TPR, the Union has a “strategic interest to support the enhanced integration into the world economy of vulnerable developing countries” and it “must fully use the strength provided by its openness and the attractiveness of its Single Market” to support multilateralism and to ensure adherence to universal values. For GSP specifically, the TPR notes its important role in “promoting respect for core human and labour rights” and sets the objective for the GSP “to further increase trading opportunities for developing countries to reduce poverty and create jobs based on international values and principles”. Moreover, the scheme should assist beneficiaries in recovering from the COVID-19 impact and in re-building their economies in a sustainable manner, including with respect to international human rights, labour, environmental and good governance standards. Coherence should be ensured between the GSP and its objectives and the assistance provided to beneficiary countries, in line with Union’s Policy Coherence for Development (PCD), which constitutes a key pillar of Union’s efforts to enhance the positive impact and increase effectiveness of development cooperation
                  17
               .
            
            
               (7)By providing preferential access to the Union market, the scheme should assist developing countries in their efforts to reduce poverty and achieve and promote good governance and sustainable development by helping them to generate additional revenue through international trade, which can then be re-invested for the benefit of their own development and, in addition, to diversify their economies. The scheme's tariff preferences should focus on those developing countries that have greater development, trade and financial needs.
            
            
               (8)The scheme should consist of a basic arrangement (‘standard GSP arrangement’), and two special arrangements, namely the ‘special incentive arrangement for sustainable development and good governance – GSP+’ and the ‘special arrangement for the least-developed countries - EBA’. It, therefore, continues the structure of the previous ten years, which is considered a success, as it focuses on the countries most in need and addresses the varying developmental needs of beneficiaries. 
            
            
               (9)The standard GSP arrangement should be granted to all those developing countries which share a common development need and are in a similar stage of economic development. There is no definition of ‘developing country’ at the level of the WTO, and it is left to preference granting countries to determine the list of GSP-eligible developing countries. Countries which have successfully completed their transition from centralised to market economies, and are today powerful economies with a strong position in international trade, such as China, Hong Kong, Macao and Russia, should not be considered as developing countries in the context of the GSP, and should, therefore, be removed from the list of eligible countries. Countries which are classified by the World Bank as high-income or upper-middle income countries have per capita income levels allowing them to attain higher levels of diversification without the scheme's tariff preferences. They are at a different stage of economic development and do not, therefore, share the same development, trade and financial needs as lower income or more vulnerable developing countries. In order to prevent unjustified discrimination, they need to be treated differently; therefore, they do not benefit from the standard GSP arrangement. Furthermore, the use of tariff preferences provided under the scheme by high-income or upper-middle income countries would increase the competitive pressure on exports from poorer, more vulnerable countries and, therefore, could impose unjustifiable burdens on those more vulnerable developing countries. The standard GSP arrangement should take account of the fact that the development, trade and financial needs are subject to change and ensure that the arrangement remains open if the situation of a country changes.
            
            
               (10)For the sake of consistency, the tariff preferences granted under the standard GSP arrangement should not be extended to developing countries benefiting from a preferential market access arrangement with the Union, which provides at least the same level of tariff preferences as the scheme for substantially all trade. To provide, however, a beneficiary country and economic operators with time for an orderly adaptation, the standard GSP arrangement should continue to be granted for two years as from the date of application of a preferential market access arrangement.
            
            
               (11)The special incentive arrangement for sustainable development and good governance (GSP+) is based on the integral concept of sustainable development, as recognised by international conventions and instruments such as the 1986 UN Declaration on the Right to Development, the 1992 Rio Declaration on Environment and Development, the 1998 International Labour Organisation (ILO) Declaration on Fundamental Principles and Rights at Work, the 2000 UN Millennium Declaration, the 2002 Johannesburg Declaration on Sustainable Development, the ILO Centenary Declaration for the Future of Work of 2019, the Outcome Document of the UN Summit on Sustainable Development of 2015 "Transforming Our World: the 2030 Agenda for Sustainable Development", the UN Guiding Principles on Business and Human Rights, and the Paris Agreement on Climate Change under the UN Framework Convention on Climate Change. Consequently, the additional tariff preferences provided for under the special incentive arrangement for sustainable development and good governance should be granted to those developing countries which, due to a lack of diversification, are economically vulnerable, have ratified core international conventions on human and labour rights, climate and environmental protection and good governance, and commit to ensuring the effective implementation thereof. The special incentive arrangement for sustainable development and good governance should help those countries to assume the additional responsibilities resulting from the ratification and effective implementation of these conventions. The list of conventions relevant for GSP should be updated to better reflect the evolution of core international instruments and standards and take a proactive approach to sustainable development in keeping with the Sustainable Development Goals and Agenda 2030
                  18
               . In this regard, the following conventions are added: the Paris Agreement on Climate Change (2015) – replacing the Kyoto Protocol; the Convention on the Rights of Persons with Disabilities (CRPD); the Optional Protocol to the Convention on the Rights of the Child on the Involvement of Children in Armed Conflict (OP-CRC-AC); ILO Convention No 81 on Labour Inspection; ILO Convention No 144 on Tripartite Consultation; and the UN Convention against Transnational Organized Crime.
            
            
               (12)Countries graduating from the Least-Developed Countries (LDC) category established by the UN should be incentivised to continue on the path of sustainable development. For this purpose, the economic vulnerability criteria to qualify for the special incentive arrangement for sustainable development and good governance should be eased compared to Regulation (EU) No 978/2012, to facilitate access by a larger number of countries graduating from the least developed country category. 
            
            
               (13)Preferences should be designed to promote further economic growth and, thereby, to respond positively to the need for sustainable development. Under the special incentive arrangement for sustainable development and good governance, the ad valorem tariffs should, therefore, be suspended for the beneficiary countries concerned. The specific duties should also be suspended, unless combined with an ad valorem duty.
            
            
               (14)Countries that fulfil the eligibility criteria for the special incentive arrangement for sustainable development and good governance should be able to benefit from the additional tariff preferences if, upon their application, the Commission determines that the relevant conditions are met.
            
            
               (15)Countries that have been granted the special incentive arrangement for sustainable development and good governance in accordance with Regulation (EU) No 978/2012 should submit a new application within two years after the date of application of this Regulation. In order, however, to ensure continuity and legal certainty for economic operators, the tariff preferences under the special incentive arrangement for sustainable development and good governance provided for in Regulation (EU) No 978/2012 are to be maintained during the period in which their application is assessed. Requests for technical and financial assistance from applicant countries related to the ratification and implementation of the conventions can be looked upon favourably. 
            
            
               (16)The Commission and where appropriate the European External Action Service should monitor the status of ratification of the international conventions on human and labour rights, environmental protection and good governance and their effective implementation, by examining the relevant information, in particular where available the conclusions and recommendations of the relevant monitoring bodies established under those conventions. Every three years, the Commission should present to the European Parliament and the Council a report on the status of ratification of the respective conventions, the compliance of the beneficiary countries with any reporting obligations under those conventions, and the status of the implementation of the conventions in practice.
            
            
               (17)For the purposes of monitoring of implementation and, where applicable, withdrawal of tariff preferences, reports from relevant monitoring bodies are essential. However, such reports may be supplemented by other information available to the Commission, including information obtained under bilateral or multilateral technical assistance programmes, and through other sources of information, provided they are accurate and reliable. This could include information from the European Parliament and the Council, governments, international organisations, civil society, social partners, or complaints received through the SEP provided they satisfy the relevant requirements. Shortcomings identified during the monitoring process may inform the Commission’s future programming of development assistance in a more targeted manner. 
            
            
               (18)In July 2020, the Commission appointed the Chief Trade Enforcement Officer with the role of enforcing trade rules. In this connection, in November 2020, the Commission launched a new complaints mechanism, the Single Entry Point (‘SEP’), as part of its increased efforts to strengthen the enforcement and implementation of trade commitments. Through the SEP, the Commission receives complaints on various matters related to trade policy, including breaches of the GSP commitments. Such new system of complaints should be integrated within the framework of this Regulation. 
            
            
               (19)The special arrangement for the least-developed countries (EBA) should continue to grant duty free access to the Union market for products originating in the least developed countries, as recognised and classified by the United Nations (UN), except for trade in arms. For a country no longer classified by the UN as a least-developed country, a transitional period should be established, to alleviate any adverse effects caused by the removal of the tariff preferences granted under that arrangement. Tariff preferences provided under the special arrangement for the least-developed countries should continue to be granted for those least developed countries, which benefit from another preferential market access arrangement with the Union. 
            
            
               (20)As regards the standard GSP arrangement, the differentiation between tariff preferences for non-sensitive products and tariff preferences for sensitive products should be maintained, to take account of the situation of the sectors manufacturing the same products in the Union.
            
            
               (21)Common Customs Tariff duties on non-sensitive products should continue to be suspended, while duties on sensitive products should enjoy a tariff reduction, in order to ensure a satisfactory utilisation rate while at the same time taking account of the situation of the corresponding Union industries.
            
         
         
            
               (22)Such a tariff reduction should be sufficiently attractive, in order to motivate traders to make use of the opportunities offered by the scheme. Therefore, the ad valorem duties should generally be reduced by a flat rate of 3,5 percentage points from the 'most favoured nation' duty rate, while such duties for textiles and textile goods should be reduced by 20 %. Specific duties should be reduced by 30 %. Where a minimum duty is specified, that minimum duty should not apply.
            
            
               (23)Duties should be suspended totally, where the preferential treatment for an individual import declaration results in an ad valorem duty of 1 % or less or in a specific duty of EUR 2 or less, since the cost of collecting such duties might be higher than the revenue gained.
            
            
               (24)Product graduation should be based on criteria related to sections and chapters of the Common Customs Tariff. Product graduation should apply in respect of a section or sub-section in order to reduce cases where heterogeneous products are graduated. The graduation of a section or a sub‑section (made up of chapters) for a beneficiary country should be applied when the section meets the criteria for graduation over three consecutive years, in order to increase predictability and fairness of graduation by eliminating the effect of large and exceptional variations in the import statistics. Product graduation should not apply to the beneficiary countries of the special incentive arrangement for sustainable development and good governance (GSP+) and the beneficiary countries of the special arrangement for the least-developed countries (EBA) as they share a very similar economic profile rendering them vulnerable because of a low, non-diversified export base.‑ The tariff preferences provided for in this Regulation apply to products originating in the beneficiary countries in accordance with the rules of origin laid down in the Union Customs Code and the legal acts adopted in accordance with the powers conferred by that Code, in particular Commission Delegated Regulation (EU) 2015/2446
                  19
               . and Commission Implementing Regulation (EU) 2015/2447
                  20
               . Regional cumulation between countries of different regional groups and extended cumulation should be granted provided that the applicant beneficiary country brings sufficient evidence that cumulation responds to its development, financing and trade needs, thus leading, amongst others, to economic growth, elimination of poverty, diversification of exports and industrialisation, and provided that it does not impact negatively on the situation of other countries, especially EBA beneficiary countries. When assessing whether granting cumulation responds to the requesting country’s development, financing and trade needs, the Commission should take into account the beneficiary country’s dependency on the supplying country and future perspectives with regard to the products in question.
            
            
               (25)The reasons for temporary withdrawal of the arrangements under the scheme should include serious and systematic violations of the principles laid down in international conventions concerning core human rights (including certain principles of international humanitarian law enshrined in those conventions), labour rights, climate and environmental protection, and good governance,so as to promote the objectives of those conventions. Tariff preferences under the special incentive arrangement for sustainable development and good governance should be temporarily withdrawn if the beneficiary country does not respect its binding undertaking to maintain the ratification and effective implementation of those conventions or to comply with the reporting requirements imposed by the respective conventions, or if the beneficiary country does not cooperate with the Union's monitoring procedures as set out in this Regulation. The temporary withdrawal should continue until the reasons justifying it no longer apply. In situations characterised by an exceptional gravity of the violations, the Commission should have the power to respond rapidly by adopting measures within a shorter timeline. Under the Union’s zero tolerance approach for child labour the reasons for temporary withdrawal should include exports of goods made by internationally prohibited child labour, as well as forced labour including slavery and prison labour, as identified in the relevant Conventions in Annex VI. 
            
            
               (26)Orderly international migration can bring important benefits to the countries of origin and destination of migrants and contribute to their sustainable development needs. Increasing coherence between trade, development and migration policies is key to ensure that the benefits of migration accrue mutually to both the origin and destination countries. In this respect, it is essential for both origin and destination countries to address common challenges, such as, stepping up cooperation on readmission of own nationals and their sustainable reintegration in the country of origin, in particular in order to avoid a constant drain in active population in the countries of origin, with the ensuing long-term consequences on development, and to ensure that migrants are treated with dignity. 
            
            
               (27)Return, readmission and reintegration are a common challenge for the Union and its partners. In particular, every State has the obligation to readmit its own nationals under international customary law, and multilateral international conventions such as the Convention on International Civil Aviation signed in Chicago on 7 December 1944. Improving sustainable reintegration and capacity building would significantly strengthen the local development in the partner countries.
            
            
               (28)Under Regulation (EU) No 978/2012 and its predecessors, tariff preferences have been withdrawn in respect of imports of products originating in Belarus (full withdrawal) and Cambodia (partial withdrawal) due to serious and systematic violations of the principles of certain human and labour rights conventions. The reasons justifying the withdrawal of preferences are still valid, therefore, the temporary withdrawal for Belarus and Cambodia should be maintained under this Regulation.
            
            
               (29)In order to achieve a balance between the need for better targeting, greater coherence and transparency on the one hand, and better promoting sustainable development and good governance through a unilateral trade preference scheme on the other hand, the power to adopt acts in accordance with Article 290 TFEU should be delegated to the Commission in respect of amendments to the Annexes to this Regulation and temporary withdrawals of tariff preferences due to serious and systematic violations of the principles set out in the relevant conventions with respect to human and labour rights, climate and environmental protection, and good governance and other relevant grounds set out in this Regulation, as well as procedural rules regarding the submission of applications for the tariff preferences granted under the special incentive arrangement for sustainable development and good governance, the conduct of a temporary withdrawal and safeguard investigations in order to establish uniform and detailed technical arrangements. It is of particular importance that the Commission carry out appropriate consultations during its preparatory work, including at expert level, and that those consultations be conducted in accordance with the principles laid down in the Interinstitutional Agreement of 13 April 2016 on Better Law-Making
                  21
               . In particular, to ensure equal participation in the preparation of delegated acts, the European Parliament and the Council receive all documents at the same time as Member States' experts, and their experts systematically have access to meetings of Commission expert groups dealing with the preparation of delegated acts. In order to provide a stable framework for economic operators, the power to adopt an act in accordance with Article 290 TFEU should be delegated to the Commission in respect of repealing a decision on temporary withdrawal under the urgent procedure before that decision to temporarily withdraw tariff preferences becomes applicable, where the reasons justifying temporary withdrawal no longer apply. The Commission should also be empowered to adopt delegated acts to postpone the date of application of an act imposing the temporary withdrawal, or to modify its scope, for reasons related to a global sanitary emergency or other exceptional circumstances.
            
            
               (30)In order to ensure uniform conditions for the implementation of this Regulation, implementing powers should be conferred on the Commission. Those powers should be exercised in accordance with Regulation (EU) No 182/2011 of the European Parliament and of the Council
                  22
               .
            
            
               (31)The advisory procedure should be used for the adoption of implementing acts on suspension from the tariff preferences of certain GSP sections in respect of beneficiary countries and on the initiation of a temporary withdrawal procedure, taking into account the nature and impact of those acts.
            
            
               (32)The examination procedure should be used for the adoption of implementing acts on safeguard investigations and on suspension of the tariff preference arrangements where imports may cause serious disturbance to Union markets.
            
            
               (33)In order to ensure the integrity and orderly functioning of the scheme, the Commission should adopt immediately applicable implementing acts where, in duly justified cases relating to temporary withdrawals due to non-compliance with customs-related procedures and obligations, imperative grounds of urgency so require. 
            
            
               (34)In order to provide a stable framework for economic operators, upon conclusion of the maximum period of six months, the Commission should adopt immediately applicable implementing acts where, in duly justified cases relating to termination or extension of the temporary withdrawals due to non-compliance with customs-related procedures and obligations, imperative grounds of urgency so require.
            
            
               (35)The Commission should also adopt immediately applicable implementing acts where, in duly justified cases relating to safeguard investigations, imperative grounds of urgency relating to the deterioration of the economic and/or financial situation of Union producers which would be difficult to repair so require.
            
            
               (36)The Commission should report regularly to the European Parliament and to the Council on the effects of the scheme under this Regulation through the relevant institutional committees. By 1 January 2030, the Commission should report to the European Parliament and to the Council on the mid-term application of this Regulation and assess the need to review the scheme. The report is necessary to analyse the impact of the scheme on the development, trade and financial needs of beneficiaries as well as on bilateral trade and on the Union's tariff income, with particular attention to the sustainable development goals. 
            
            
               (37)Regulation (EU) No 978/2012 should therefore be repealed,
            
            
               HAVE ADOPTED THIS REGULATION:
            
            
               CHAPTER I
            
            
               General provisions
            
            
               Article 1
            
         
         
            
               1.The scheme of generalised tariff preferences by which the Union provides preferential access to its market (the ‘scheme’ or ‘GSP’) shall apply in accordance with this Regulation.
            
            
               2.The scheme provides for the following tariff preference arrangements:
            
            
               (a)a standard arrangement (‘Standard GSP’);
            
            
               (b)a special incentive arrangement for sustainable development and good governance (‘GSP+’); 
            
            
               (c)a special arrangement for the least-developed countries (Everything But Arms (‘EBA’)).
            
            
               Article 2
            
            
               For the purposes of this Regulation, the following definitions apply:
            
            
               (1)‘countries’ means countries and territories possessing a customs administration;
            
            
               (2)‘eligible countries’ means developing countries listed in Annex I;
            
            
               (3)‘Standard GSP beneficiary countries’ means beneficiary countries of the standard arrangement as listed in Annex I;
            
            
               (4)‘GSP+ beneficiary countries’ means beneficiary countries of the special incentive arrangement for sustainable development and good governance as listed in Annex I;
            
            
               (5)‘EBA beneficiary countries’ means beneficiary countries of the special arrangement for least developed countries as listed in Annex I;
            
            
               (6)‘Common Customs Tariff duties’ means the duties specified in Part Two of Annex I to Council Regulation (EEC) No 2658/87
                  23
               , except those duties established as part of tariff quotas;
            
            
               (7)‘section’ means any of the sections of the Common Customs Tariff as laid down by Regulation (EEC) No 2658/87; 
            
            
               (8)‘chapter’ means any of the chapters of the Common Customs Tariff as laid down by Regulation (EEC) No 2658/87;
            
            
               (9)‘GSP section’ means a section listed in Annex III and established on the basis of sections and chapters of the Common Customs Tariff; 
            
            
               (10)‘preferential market access arrangement’ means preferential access to the Union market through a trade agreement, either provisionally applied or in force, or through autonomous preferences granted by the Union;
            
            
               (11)‘effective implementation’ means the integral implementation of the undertakings and obligations undertaken under the international conventions listed in Annex VI, thus ensuring fulfilment of the principles, objectives and rights guaranteed in these conventions in the beneficiary country’s entire territory;
            
            
               (12)‘complaint’ means a complaint submitted to the Commission through the Single Entry Point.
            
            
               (13)‘regional cumulation between beneficiary countries of different regional groups’ means the cumulation of origin referred to in Article 55(5) of Delegated Regulation (EU) 2015/2446;
            
         
         
            
               (14)‘extended cumulation’ means the cumulation of origin referred to in Article 56(1) Delegated Regulation (EU) 2015/2446.
            
            
               Article 3
            
            
               1.A list of eligible countries is established in Annex I, columns A and B. 
            
            
               2.The Commission is empowered to adopt delegated acts in accordance with Article 36 to amend columns A and B of the table in Annex I to take account of changes in the international status or classification of countries, their economic development, or their trade, financing and development needs.
            
            
               3.The Commission shall notify an eligible country concerned of any relevant changes in its status under the scheme. 
            
            
               CHAPTER II
            
            
               Standard arrangement
            
            
               Article 4
            
            
               1.An eligible country shall benefit from the tariff preferences provided under the standard arrangement referred to in Article 1(2), point (a) unless:
            
            
               (a)it has been classified by the World Bank as a high-income or an upper-middle income country during three consecutive years immediately preceding the update of the list of beneficiary countries; or
            
            
               (b)it benefits from a preferential market access arrangement with the Union which provides the same tariff preferences as the scheme, or better, for substantially all trade.
            
            
               2.Points (a) and (b) of paragraph 1 shall not apply to least-developed countries, as identified by the United Nations.
            
            
               Article 5
            
            
               1.Standard GSP beneficiary countries meeting the criteria laid down in Article 4 are listed in Annex I, column C. 
            
            
               2.By 1 January of each year following the entry into force of this Regulation the Commission shall review Annex I. To provide a standard GSP beneficiary country and economic operators with time for orderly adaptation to the change of the country's status under the scheme:
            
            
               (a)the decision to remove a beneficiary country from the list of standard GSP beneficiary countries, in accordance with paragraph 3 of this Article and on the basis of Article 4(1), point (a), shall apply as of 1 January of the year following one year after the date of entry into force of that decision;
            
            
               (b)the decision to remove a beneficiary country from the list of standard GSP beneficiary countries, in accordance with paragraph 3 of this Article and on the basis of Article 4(1), point (b), shall apply as of 1 January of the year following two years after the date of application of a preferential market access arrangement. 
            
            
               3.For the purposes of paragraphs 1 and 2 of this Article the Commission shall be empowered to adopt delegated acts, in accordance with Article 36, to amend Annex I, column C, on the basis of the criteria laid down in Article 4. 
            
            
               4.The Commission shall notify the standard GSP beneficiary country concerned of any changes of its status under the scheme. 
            
            
               Article 6
            
         
         
            
               1.The products included under the standard arrangement referred to in Article 1(2), point (a), are listed in Annex III.
            
            
               2.The Commission is empowered to adopt delegated acts in accordance with Article 36, to amend Annex III in order to incorporate changes made necessary by amendments to the Combined Nomenclature.
            
            
               Article 7
            
            
               1.Common Customs Tariff duties on products listed in Annex III as non-sensitive products shall be suspended entirely, except for agricultural components.
            
            
               2.Common Customs Tariff ad valorem duties on products listed in Annex III as sensitive products shall be reduced by 3,5 percentage points. For products under GSP sections S-11a and S-11b of Annex III, that reduction shall be 20 %.
            
            
               3.Where preferential duty rates calculated, in accordance with Article 7(3) of Regulation (EU) No 978/2012, on the Common Customs Tariff ad valorem duties applicable on the date of entry into force of this Regulation provide for a tariff reduction of more than 3,5 percentage points for the products referred to in paragraph 2 of this Article, those preferential duty rates shall apply.
            
            
               4.Common Customs Tariff specific duties, other than minimum or maximum duties, on products listed in Annex III as sensitive products shall be reduced by 30 %.
            
            
               5.Where Common Customs Tariff duties on products listed in Annex III as sensitive products include ad valorem duties and specific duties, the specific duties shall not be reduced.
            
            
               6.Where duties reduced in accordance with paragraphs 2 and 4 specify a maximum duty, that maximum duty shall not be reduced. Where such duties specify a minimum duty, that minimum duty shall not apply.
            
            
               Article 8 
            
            
               1.The tariff preferences referred to in Article 7 shall be suspended, in respect of products of a GSP section originating in a standard GSP beneficiary country, when the average value of Union imports of such products over three consecutive years from that standard GSP beneficiary country exceeds the thresholds listed in Annex IV. The thresholds shall be calculated as a percentage of the total value of Union imports of the same products from all GSP beneficiary countries. 
            
            
               2.Prior to the application of the tariff preferences provided for in this Regulation, the Commission shall adopt an implementing act establishing, in accordance with the advisory procedure referred to in Article 39(2), a list of GSP sections for which the tariff preferences referred to in Article 7 are suspended in respect of a standard GSP beneficiary country. That implementing act shall apply as from 1 January 2024. 
            
            
               3.The Commission shall, every three years, review the list referred to in paragraph 2 of this Article and adopt an implementing act, in accordance with the advisory procedure referred to in Article 39(2), in order to suspend or to re-establish the tariff preferences referred to in Article 7. That implementing act shall apply as of 1 January of the year following its entry in force.
            
            
               4.The list referred to in paragraphs 2 and 3 of this Article shall be established on the basis of the data available on 1 September of the year in which the review is conducted and of the two years preceding the review year. It shall take into account imports from GSP beneficiary countries listed in Annex I as applicable at that time. However, the value of imports from GSP beneficiary countries, which upon the date of application of the suspension no longer benefit from the tariff preferences under Article 4(1), point (b), shall not be taken into account.
            
            
               5.The Commission shall notify the country concerned of the implementing act adopted in accordance with paragraphs 2 and 3. 
            
            
               6.Where Annex I is amended in accordance with the criteria laid down in Article 4, the Commission is empowered to adopt delegated acts in accordance with Article 36 to amend Annex IV in order to adjust the modalities listed in that Annex so as to maintain proportionally the same weight of the GSP sections in respect of which the tariff preferences have been suspended pursuant to paragraph 1 of this Article. 
            
            
               CHAPTER III
            
            
               Special incentive arrangement for sustainable development and good governance
            
            
               Article 9
            
            
               A GSP beneficiary country may benefit from the tariff preferences provided under the special incentive arrangement for sustainable development and good governance referred to in Article 1(2), point (b), if the following conditions are met:
            
         
         
            
               (a)it is considered to be vulnerable due to a lack of diversification as defined in Annex V; 
            
            
               (b)it has ratified all the conventions listed in Annex VI (the 'relevant conventions') and the Commission has not identified, based on available information, in particular the most recent available conclusions of the monitoring bodies under those conventions, a serious failure to effectively implement any of those conventions;
            
            
               (c)it has not formulated a reservation in relation to any of the relevant conventions, which is prohibited by any of those conventions or which is for the purposes of this Article considered to be incompatible with the object and purpose of that convention. 
            
            
               For the purposes of this Article, reservations shall be considered to be incompatible with the object and purpose of a convention in one of the following cases:
            
            
               (i)a process explicitly set out for that purpose under the convention has so determined; 
            
            
               (ii)in the absence of such a process, the Union where it is a party to the convention, and/or a qualified majority of Member States parties to the convention, in accordance with their respective competences as established in the Treaties, objected to the reservation on the grounds that it is incompatible with the object and purpose of the convention and opposed the entry into force of the convention as between them and the reserving state in accordance with the provisions of the Vienna Convention on the Law of Treaties, signed in Vienna on 23 May 1969;
            
            
               (d)it gives a binding undertaking to maintain ratification of the relevant conventions and to ensure the effective implementation thereof, accompanied by a plan of action for the effective implementation of the relevant conventions;
            
            
               (e)it accepts without reservation the reporting requirements imposed by any of the relevant conventions and gives a binding undertaking to accept regular monitoring and review of its implementation record in accordance with the provisions of the relevant conventions; 
            
            
               (f)it gives a binding undertaking to participate in and cooperate with the Union’s reporting and monitoring procedure provided for in Article 13. 
            
            
               Article 10
            
            
               1.The special incentive arrangement for sustainable development and good governance shall be granted if the following conditions are met:
            
            
               (a)a GSP beneficiary country has made a request to that effect; 
            
            
               (b)the Commission considers, based on examination of the request, that therequesting country fulfils the conditions laid down in Article 9. 
            
            
               2.The requesting country shall submit its request to the Commission in writing. The request shall provide comprehensive information concerning the ratification of the relevant conventions and shall include the binding undertakings referred to in Article 9, pointes (d), (e), and (f).
            
            
               3.After receiving a request, the Commission shall notify the European Parliament and the Council thereof.
            
            
               4.After examining the request, the Commission is empowered to adopt delegated acts, in accordance with Article 36, to amend Annex I in order to grant a requesting country the special incentive arrangement for sustainable development and good governance by including that country in the list of GSP+ beneficiary countries.
            
            
               5.Where a GSP+ beneficiary country no longer fulfils the conditions referred to in Article 9, points (a) or (c) or withdraws any of its binding undertakings referred to in Article 9, points (d), (e), and (f), the Commission is empowered to adopt a delegated act in accordance with Article 36, to amend Annex I in order to remove that country from the GSP+ arrangement.
            
            
               6.The Commission shall notify the requesting country of a decision taken in accordance with paragraphs 4 and 5 of this Article after the delegated act amending Annex I is published in the Official Journal of the European Union. Where the requesting country is granted the special incentive arrangement for sustainable development and good governance, it shall be informed of the date on which the respective delegated act will start to apply. 
            
            
               7.The Commission is empowered to adopt delegated acts in accordance with Article 36, to supplement this Regulation by establishing rules related to the procedure for granting the special incentive arrangement for sustainable development and good governance in particular with respect to deadlines and the submission and processing of requests.
            
            
               8.Countries that on 31 January 2023 are GSP+ beneficiary countries under Regulation (EU) No 978/2012 can apply to be granted the GSP+ arrangement under this Regulation until 31 December 2025. The GSP+ arrangement under Regulation (EU) No 978/2012 for those requesting countries will be maintained until that deadline expires and during the period of assessment of their application by the Commission and, where applicable, during the period in which the European Parliament and the Council will review the delegated act amending Annex I that has been adopted, in accordance with the procedure under Article 36(5).
            
         
         
            
               Article 11
            
            
               1.The products included in the special incentive arrangement for sustainable development and good governance are listed in Annex III and VII.
            
            
               2.Without prejudice to Article 6(2), the Commission is empowered to adopt delegated acts, in accordance with Article 36, to amend Annex VII to take into account amendments to the Combined Nomenclature affecting the products listed in that Annex.
            
            
               Article 12
            
            
               1.The Common Customs Tariff ad valorem duties on all products listed in Annex III and Annex VII, which originate in a GSP+ beneficiary country, shall be suspended.
            
            
               2.Common Customs Tariff specific duties on products referred to in paragraph 1 shall be suspended entirely, except for products for which the Common Customs Tariff duties include ad valorem duties. For products with Combined Nomenclature code 1704 10 90, the specific duty shall be limited to 16 % of the customs value.
            
            
               Article 13
            
            
               1.As of the date of the granting of the tariff preferences provided under the special incentive arrangement for sustainable development and good governance, the Commission shall, with regard to each of the GSP+ beneficiary countries, keep under review and monitor the status of ratification of the relevant conventions and their effective implementation, as well as the cooperation of the GSP+ beneficiary country with the relevant monitoring bodies. In doing so, the Commission shall examine all relevant information, in particular the conclusions and recommendations of the relevant monitoring bodies. 
            
            
               2.A GSP+ beneficiary country shall cooperate with the Commission and provide all information necessary to assess its respect of the binding undertakings referred to in Article 9, points (d), (e), and (f) and its situation as regards Article 9, points (b) and (c).
            
            
               Article 14
            
            
               1.By 1 January 2027, and every three years thereafter, the Commission shall present to the European Parliament and to the Council a report on the status of ratification of the relevant conventions, the compliance of the GSP+ beneficiary countries with any reporting obligations under those conventions and the status of the effective implementation thereof.
            
            
               2.That report shall include:
            
            
               (a)the conclusions or recommendations of relevant monitoring bodies in respect of each GSP+ beneficiary country; and
            
            
               (b)the Commission's and where appropriate the European External Action Service’s conclusions on whether each GSP+ beneficiary country respects its binding undertakings to comply with reporting obligations, to cooperate with relevant monitoring bodies in accordance with the relevant conventions and to ensure the effective implementation thereof;
            
            
               The report may include any information from any source the Commission considers appropriate.
            
            
               3.In drawing their conclusions concerning effective implementation of the relevant conventions, the Commission and where appropriate the European External Action Service shall assess the conclusions and recommendations of the relevant monitoring bodies, as well as, without prejudice to other sources, information submitted by the European Parliament or the Council as well as third parties, including governments and international organisations, civil society, and social partners. 
            
            
               Article 15
            
            
               1.The special incentive arrangement for sustainable development and good governance shall be withdrawn temporarily, in respect of all or of certain products originating in a GSP+ beneficiary country, where that country does not respect its binding undertakings as referred to in Article 9, points (d), (e) and (f), or the GSP+ beneficiary country has formulated a reservation which is prohibited by any of the relevant conventions or which is incompatible with the object and purpose of that convention as established in Article 9, point (c).
            
            
               2.The burden of proof for compliance with its obligations resulting from binding undertakings as referred to in Article 9, points (d), (e) and (f), and its situation as referred to in Article 9, point (c), shall be on the GSP+ beneficiary country.
            
            
               3.Where, either on the basis of the conclusions of the report referred to in Article 14 or on the basis of the evidence available, including evidence submitted through a complaint, the Commission has a reasonable doubt that a particular GSP+ beneficiary country does not respect its binding undertakings as referred to in Article 9, points (d), (e) and (f), or has formulated a reservation which is prohibited by any of the relevant conventions or which is incompatible with the object and purpose of that convention as established in Article 9, point (c), it shall, in accordance with the advisory procedure referred to in Article 39(2), adopt an implementing act to initiate the procedure for the temporary withdrawal of the tariff preferences provided under the special incentive arrangement for sustainable development and good governance. The Commission shall inform the European Parliament and the Council thereof.
            
         
         
            
               4.The Commission shall publish a notice in the Official Journal of the European Union and notify the GSP+ beneficiary country concerned thereof. The notice shall:
            
            
               (a)state the grounds for the reasonable doubt referred to in paragraph 3 which may call into question the right of the GSP+ beneficiary country to continue to enjoy the tariff preferences provided under the special incentive arrangement for sustainable development and good governance; 
            
            
               (b)specify the period, which may not exceed three months from the date of publication of the notice, within which the GSP+ beneficiary country shall submit its observations.
            
            
               5.The Commission shall provide the GSP+ beneficiary country concerned with every opportunity to cooperate during the period referred to in paragraph 4, point (b).
            
            
               6.The Commission shall seek all information it considers necessary including, inter alia, the conclusions and recommendations of the relevant monitoring bodies. In drawing its conclusions, the Commission shall assess all relevant information.
            
            
               7.Within three months after expiry of the period specified in the notice, the Commission shall decide:
            
            
               (a)to terminate the temporary withdrawal procedure; 
            
            
               (b)to temporarily withdraw the tariff preferences provided under the specialincentive arrangement for sustainable development and good governance. 
            
            
               8.Where the Commission considers that the findings do not justify temporary withdrawal, it shall adopt an implementing act to terminate the temporary withdrawal procedure in accordance with the advisory procedure referred to in Article 39(2). That implementing act shall be based inter alia on evidence received.
            
            
               9.Where the Commission considers that the findings justify temporary withdrawal for the reasons referred to in paragraph 1 of this Article, it is empowered to adopt delegated acts, in accordance with Article 36, to amend Annex I and Annex II in order to temporarily withdraw the tariff preferences provided under the special incentive arrangement for sustainable development and good governance referred to in Article 1(2), point (b). In adopting the delegated act the Commission may, when appropriate, consider the socio-economic effect of the temporary withdrawal of tariff preferences in the beneficiary country.
            
            
               10.Where the Commission decides on temporary withdrawal, such delegated act shall become applicable six months after its adoption. 
            
            
               11.Where the reasons justifying temporary withdrawal no longer apply before the delegated act referred to in paragraph 9 of this Article becomes applicable, the Commission is empowered to repeal the adopted act to temporarily withdraw tariff preferences in accordance with the urgency procedure referred to in Article 37.
            
            
               12.The Commission is empowered to adopt delegated acts, in accordance with Article 36, to supplement this Regulation by establishing rules related to the procedure for temporary withdrawal of the special incentive arrangement for sustainable development and good governance in particular with respect to deadlines, rights of parties, confidentiality and conditions for review.
            
            
               Article 16
            
            
               Where the Commission finds that the reasons justifying a temporary withdrawal of the tariff preferences, as referred to in Article 15(1), no longer apply, it is empowered to adopt delegated acts, in accordance with Article 36 to amend Annex I and Annex II, in order to reinstate the tariff preferences provided under the special incentive arrangement for sustainable development and good governance. 
            
            
               Where some of the reasons referred to in Article 15(1) for which a temporary withdrawal has been decided continue to apply while others do not or where additional reasons to those having justified a temporary withdrawal become applicable, the measures adopted in accordance with Article 15(9) shall be adjusted accordingly.
            
            
               CHAPTER IV
            
            
               Special arrangement for the least-developed countries
            
            
               Article 17
            
            
               1.An eligible country shall benefit from the tariff preferences provided under the special arrangement for the least-developed countries referred to in Article 1(2), point (c), if that country is identified by the United Nations as a least-developed country.
            
         
         
            
               2.The Commission shall continuously review the list of EBA beneficiary countries contained in Annex I, column C, on the basis of the most recent available data. 
            
            
               Where an EBA beneficiary country no longer fulfils the conditions referred to in paragraph 1 of this Article, the Commission is empowered to adopt delegated acts, in accordance with Article 36, to amend Annex I in order to remove the country from the EBA arrangement following a transitional period of three years as from the date on which the EBA beneficiary country no longer fulfils the conditions referred to in paragraph 1 of this Article. 
            
            
               3.Pending the identification by the United Nations of a newly independent country as a least-developed country, the Commission shall adopt delegated acts, in accordance with Article 36, to amend Annex I as an interim measure so as to include such a country in the list of EBA beneficiary countries. 
            
            
               If such a newly independent country is not identified by the United Nations as a least-developed country during the first available review of the category of least-developed countries, the Commission shall be empowered to adopt delegated acts forthwith, in accordance with Article 36, to amend Annex I in order to remove such a country from that Annex, without granting the transitional period referred to in paragraph 2 of this Article.
            
            
               4.The Commission shall notify the EBA beneficiary country concerned of any changes in its status under the scheme. 
            
            
               Article 18
            
            
               The Common Customs Tariff duties on all products that are listed in Chapters 1 to 97 of the Combined Nomenclature, except those in Chapter 93, originating in an EBA beneficiary country, shall be suspended entirely.
            
            
               CHAPTER V
            
            
               Temporary withdrawal provisions common to all arrangements
            
            
               Article 19
            
            
               1.The preferential arrangements referred to in Article 1(2) may be withdrawn temporarily, in respect of all or of certain products originating in a beneficiary country, for any of the following reasons:
            
            
               (a)serious and systematic violation of principles laid down in the conventions listed in Annex VI; 
            
            
               (b)export of goods made by internationally prohibited child labour and forced labour, including slavery and prison labour;
            
            
               (c)serious shortcomings in customs controls on the export or transit of drugs (illicit substances or precursors), or related to the obligation to readmit the beneficiary country’s own nationals or serious failure to comply with international conventions on antiterrorism or anti-money laundering;
            
            
               (d)serious and systematic unfair trading practices including those affecting the supply of raw materials, which have an adverse effect on the Union industry and which have not been addressed by the beneficiary country. For those unfair trading practices, which are prohibited or actionable under the WTO Agreements, the application of this Article shall be based on a previous determination to that effect by the competent WTO body;
            
            
               (e)serious and systematic infringement of the objectives adopted by Regional Fishery Organisations or any international arrangements to which the Union is a party concerning the conservation and management of fishery resources 
            
            
               2.Paragraph 1, point (d), does not apply with respect to products of a beneficiary country that are subject to anti-dumping or countervailing measures under Regulation (EU) No 2016/1036 of the European Parliament and of the Council n
                  24
                or Regulation (EU) No 2016/1037 of the European Parliament and of the Council
                  25
               .
            
            
               3.Where the Commission, acting upon a complaint or on its own initiative, considers that there are sufficient grounds justifying temporary withdrawal of the tariff preferences provided under any preferential arrangement referred to in Article 1(2) on the basis of the reasons referred to in paragraph 1 of this Article it shall adopt an implementing act to initiate the procedure for temporary withdrawal in accordance with the advisory procedure referred to in Article 39(2). The Commission shall inform the European Parliament and the Council of the adoption of that implementing act.
            
            
               4.The Commission shall publish a notice in the Official Journal of the European Union announcing the initiation of a temporary withdrawal procedure, and shall notify the beneficiary country concerned thereof. The notice shall:
            
            
               (a)provide sufficient grounds in relation to the implementing act to initiate a temporary withdrawal procedure, referred to in paragraph 3; 
            
         
         
            
               (b)state that the Commission will monitor and evaluate the situation in the beneficiary country concerned during the monitoring and evaluation period referred to in Paragraph 5.
            
            
               5.The Commission shall provide the beneficiary country concerned with every opportunity to cooperate during the monitoring and evaluation period of six months from the date of publication of the notice.
            
            
               6.The Commission shall seek all information it considers necessary, inter alia, the available assessments, comments, decisions, recommendations and conclusions of the relevant monitoring bodies, and relevant information from other sources, including evidence submitted through a complaint or provided by third parties , as appropriate. In drawing its conclusions, the Commission shall assess all relevant information.
            
            
               7.Within three months from the expiry of the period referred to in paragraph 5, the Commission shall submit a report on its findings and conclusions to the beneficiary country concerned. The beneficiary country has the right to submit its comments on the report. The period for comments shall not exceed one month.
            
            
               8.Within six months from the expiry of the period referred to in paragraph 4, point (b), the Commission shall decide:
            
            
               (a)to terminate the temporary withdrawal procedure; 
            
            
               (b)to temporarily withdraw the tariff preferences provided under the preferential arrangements referred to in Article 1(2).
            
            
               9.Where the Commission considers that the findings do not justify temporary withdrawal, it shall adopt an implementing act, in accordance with the advisory procedure referred to in Article 39(2), on the termination of the temporary withdrawal procedure. 
            
            
               10.Where the Commission considers that the findings justify temporary withdrawal for the reasons referred to in paragraph 1 of this Article, it is empowered to adopt delegated acts, in accordance with Article 36, to amend Annex I and Annex II, in order to temporarily withdraw the tariff preferences provided under the preferential arrangements referred to in Article 1(2). In adopting the delegated act the Commission may, where appropriate, consider the socio-economic effect of the temporary withdrawal of tariff preferences in the beneficiary country.
            
            
               11.For either of the cases referred to in paragraphs 9 and 10, the adopted act shall be based inter alia on evidence collected and received.
            
            
               12.Where the Commission decides on temporary withdrawal, such delegated act shall become applicable six months after its adoption.
            
            
               13.Where the reasons justifying temporary withdrawal no longer apply before the delegated act referred to in paragraph 10 of this Article becomes applicable, the Commission shall be empowered to repeal the adopted act to temporarily withdraw the tariff preferences in accordance with the urgency procedure referred to in Article 37.
            
            
               14.Where the Commission considers that in exceptional circumstances, such as a global health or sanitary emergency, natural disaster or other unforeseen events, it is appropriate to review the scope of the temporary withdrawal, postpone or suspend the application of the temporary withdrawal, the Commission is empowered to amend the delegated act in accordance with the urgency procedure referred to in Article 37.
            
            
               15.The Commission is empowered to adopt delegated acts, in accordance with Article 36, to supplement this Regulation by establishing rules related to the procedure for temporary withdrawal of all arrangements in particular with respect to deadlines, rights of parties, confidentiality, and review of any measures adopted.
            
            
               16.Where the Commission considers that there is sufficient evidence to justify temporary withdrawal for the reason set out in paragraph 1, point (a) and the exceptional gravity of the violations calls for a rapid response in view of the specific circumstances in the beneficiary country, it shall initiate the procedure for temporary withdrawal in accordance with paragraphs (3) to (15). However, the period referred to in paragraph 4, point (b) is reduced to 2 months and the deadline referred to in paragraph 8 is reduced to 5 months.
            
            
               17.Where the Commission decides on temporary withdrawal pursuant to paragraph 16 of this Article, such delegated act is adopted in accordance with Article 37 and shall apply one month from its publication in the Official Journal of the European Union.
            
            
               Article 20
            
            
               Where the Commission finds that the reasons justifying a temporary withdrawal of the tariff preferences, as referred to in Article 19(1), no longer apply, it is empowered to adopt delegated acts, in accordance with Article 36 to amend Annex I and Annex II, in order to reinstate the tariff preferences provided under the preferential arrangements referred to in Article 1(2). 
            
            
               Where some of the reasons referred to in Article 19(1) for which a temporary withdrawal has been decided continue to apply while others do not or where additional reasons to those having justified a temporary withdrawal become applicable, the measures adopted in accordance with Article 19(10) shall be adjusted accordingly.
            
            
               Article 21
            
         
         
            
               1.The preferential arrangements provided for in this Regulation may be withdrawn temporarily, in respect of all or of certain products originating in a beneficiary country, in cases of fraud, irregularities or systematic failure to comply with or to ensure compliance with the rules concerning the origin of the products and with the procedures related thereto, or failure to provide administrative cooperation as required for the implementation and policing of the preferential arrangements referred to in Article 1(2).
            
            
               2.The administrative cooperation referred to in paragraph 1 requires, inter alia, that a beneficiary country:
            
            
               (a)communicate to the Commission and update the information necessary for the implementation of the rules of origin and the policing thereof;
            
            
               (b)assist the Union by carrying out, at the request of the customs authorities of the Member States, subsequent verification of the origin of the goods, and communicate its results in time to the Commission;
            
            
               (c)assist the Union by allowing the Commission, in coordination and close cooperation with the competent authorities of the Member States, to conduct the Union administrative and investigative cooperation missions in that country, in order to verify the authenticity of documents or the accuracy of information relevant for granting the preferential arrangements referred to in Article 1(2);
            
            
               (d)carry out or arrange for appropriate inquiries to identify and prevent contravention of the rules of origin;
            
            
               (e)comply with or ensure compliance with the rules of origin in respect of regional cumulation, if the country benefits therefrom; 
            
            
               (f)assist the Union in the verification of conduct where there is a presumption of origin-related fraud, whereby the existence of fraud may be presumed where imports of products under the preferential arrangements provided for in this Regulation massively exceed the usual levels of the beneficiary country's exports.
            
            
               3.Where the Commission considers that there is sufficient evidence to justify temporary withdrawal for the reasons set out in paragraphs 1 and 2 of this Article, it shall adopt immediately applicable implementing acts in accordance with the urgency procedure referred to in Article 39(4) to temporarily withdraw the tariff preferences provided under the preferential arrangements referred to in Article 1(2), in respect of all or certain products originating in a beneficiary country.
            
            
               4.Before adopting such acts, the Commission shall first publish a notice in the Official Journal of the European Union, stating that there are grounds for reasonable doubt about compliance with paragraphs 1 and 2, which may call into question the right of the beneficiary country to continue to enjoy the benefits granted by this Regulation.
            
            
               5.The Commission shall inform the beneficiary country concerned of any act adopted in accordance with paragraph 3, before it becomes applicable. 
            
            
               6.The period of temporary withdrawal shall not exceed six months. At the latest on the conclusion of that period, the Commission shall adopt an immediately applicable implementing act in accordance with the procedure referred to in Article 39(4) either to terminate the temporary withdrawal or to extend the period of temporary withdrawal.
            
            
               7.Member States shall communicate to the Commission all relevant information that may justify temporary withdrawal of the tariff preferences, its extension or termination.
            
            
               CHAPTER VI
            
            
               Safeguard and surveillance provisions
            
            
               Section I
            
            
               General safeguards
            
            
               Article 22
            
            
               1.Where a product originating in a beneficiary country of any of the preferential arrangements referred to in Article 1(2) is imported in volumes or at prices which cause, or threaten to cause, serious difficulties to Union producers of like or directly competing products, normal Common Customs Tariff duties on that product may be wholly or partially reintroduced.
            
            
               2.For the purposes of this Chapter, ‘like product’ means a product which is identical, that is, alike in all respects, to the product under consideration, or, in the absence of such a product, another product which, although not alike in all respects, has characteristics closely resembling those of the product under consideration.
            
         
         
            
               3.For the purposes of this Chapter, ‘interested parties’ means those parties involved in the production, distribution or sale of the imported products referred to in paragraph 1 and of like or directly competing products.
            
            
               4.The Commission is empowered to adopt delegated acts in accordance with Article 36, to supplement this Regulation by establishing rules related to the procedure for adopting general safeguard measures in particular with respect to deadlines, rights of parties, confidentiality, disclosure, verification, visits and review of measures.
            
            
               Article 23
            
            
               Serious difficulties referred to in Article 22(1) shall be considered to exist where Union producers suffer deterioration in their economic or financial situation. In examining whether such deterioration exists, the Commission shall take account, inter alia, of the following factors concerning Union producers, where information is available:
            
            
               (a)market share; 
            
            
               (b)production;
            
            
               (c)stocks;
            
            
               (d)production capacity;
            
            
               (e)bankruptcies;
            
            
               (f)profitability;
            
            
               (g)capacity utilisation;
            
            
               (h)employment;
            
            
               (i)imports;
            
            
               (j)prices.
            
            
               Article 24 
            
            
               1.If it considers that there is sufficient prima facie evidence that the conditions of Article 22(1) are met, the Commission shall investigate whether the normal Common Customs Tariff duties should be wholly, or partially, reintroduced.
            
            
               2.An investigation shall be initiated upon request by a Member State, by any legal person or any association not having legal personality, acting on behalf of Union producers, or on the Commission's own initiative if it is apparent to the Commission that there is sufficient prima facie evidence, as determined on the basis of factors referred to in Article 23, to justify such initiation. The request to initiate an investigation shall contain evidence that the conditions for imposing the safeguard measure set out in Article 22(1) are met. The request shall be submitted to the Commission. The Commission shall, as far as possible, examine the accuracy and adequacy of the evidence provided in the request, to determine whether there is sufficient prima facie evidence to justify the initiation of an investigation.
            
            
               3.Where it is apparent that there is sufficient prima facie evidence to justify the initiation of an investigation the Commission shall publish a notice in the Official Journal of the European Union. Should an investigation be initiated, the notice shall provide all necessary details about the procedure and deadlines, including the possibility of recourse to the Hearing Officer of the Directorate General for Trade of the European Commission. Initiation shall take place within one month of the request received pursuant to paragraph 2.
            
            
               4.An investigation, including the procedural steps referred to in Articles 25, 26 and 27, shall be concluded within 12 months from its initiation. 
            
            
               Article 25
            
         
         
            
               On duly justified grounds of urgency relating to deterioration of the economic or financial situation of Union producers, and where delay might cause damage which would be difficult to repair, the Commission shall adopt immediately applicable implementing acts in accordance with the procedure referred to in Article 39(4) to reintroduce normal Common Customs Tariff duties for a period of up to 12 months.
            
            
               Article 26
            
            
               Where the facts as finally established show that the conditions set out in Article 22(1) are met, the Commission shall adopt an implementing act to reintroduce the Common Customs Tariff duties in accordance with the examination procedure referred to in Article 39(3). That implementing act shall enter into force within one month from the date of its publication in the Official Journal of the European Union.
            
            
               Article 27
            
            
               Where the facts as finally established show that the conditions set out in Article 22(1) are not met, the Commission shall adopt an implementing act terminating the investigation in accordance with the examination procedure referred to in Article 39(3). That implementing act shall be published in the Official Journal of the European Union. If no implementing act is published within the period referred to in Article 24(4), the investigation shall be deemed terminated and any implementing acts adopted pursuant to Article 25 shall automatically expire. Any Common Customs Tariff duties collected as a result of those implementing acts shall be refunded.
            
            
               Article 28 
            
            
               Common Customs Tariff duties shall be wholly or partially reintroduced for as long as necessary to counteract the deterioration in the economic or financial situation of Union producers, or for as long as the threat of such deterioration persists. The period of reintroduction shall not exceed three years, unless it is extended in duly justified circumstances.
            
            
               Section II
            
            
               Safeguards in the Textile, Agriculture and Fisheries Sectors
            
            
               Article 29 
            
            
               1.Without prejudice to Section I of this Chapter, on 1 January of each year, the Commission, on its own initiative and in accordance with the advisory procedure referred to in Article 39(2), shall adopt an implementing act in order to remove the tariff preferences referred to in Articles 7 and 12 with respect to the products from GSP sections S-11a and S‑11b or to products falling under Combined Nomenclature codes 2207 10 00, 2207 20 00, 2909 19 10, 3814 00 90, 3820 00 00, 38249956, 38249957, 38249992, 38248400, 38248500, 38248600, 38248700, 38248800, 38249993, and 38249996 where imports of such products, originate in a beneficiary country and their total value:
            
            
               (a)for products falling under Combined Nomenclature codes 2207 10 00, 2207 20 00, 2909 19 10, 3814 00 90, 3820 00 00, and 38249956, 38249957, 38249992, 38248400, 38248500, 38248600, 38248700, 38248800, 38249993, and 38249996 exceeds the share referred to in point 1 of Annex IV of the value of Union imports of the same products from all countries and territories listed in Annex I, columns A and B, during a calendar year 
            
            
               (b)for products under GSP sections S-11a and S-11b exceeds the share referred to in point 3 of Annex IV of the value of Union imports of products in GSP sections S-11a and S-11b from all countries and territories listed in Annex I, columns A and B, during a calendar year. 
            
            
               2.Paragraph 1 shall not apply to EBA beneficiary countries, nor shall it apply to countries with a share for the relevant products referred to in paragraph 1 not exceeding 6 % of total Union imports of the same products. 
            
            
               3.The removal of the tariff preferences shall become applicable two months after the date of publication of the Commission's act to that effect in the Official Journal of the European Union.
            
            
               Article 30
            
            
               Without prejudice to Section I of this Chapter, where imports of products listed in Annex I to the TFEU cause, or threaten to cause, serious disturbance to Union markets, in particular to one or more of the outermost regions, or those markets' regulatory mechanisms, the Commission, on its own initiative or at the request of a Member State, after consulting the committee for the relevant agriculture or fisheries common market organisation, shall adopt an implementing act in order to suspend the preferential arrangements in respect of the products concerned in accordance with the examination procedure referred to in Article 39(3). 
            
            
               Article 31
            
            
               The Commission shall inform the beneficiary country concerned as soon as possible of any decision taken in accordance with Articles 29 or 30 before it becomes applicable. 
            
            
               Section III
            
         
         
            
               Surveillance in the Agricultural and Fisheries Sectors
            
            
               Article 32
            
            
               1.Without prejudice to Section I of this Chapter, products from Chapters 1 to 24 of the Common Customs Tariff as laid down by Regulation (EEC) No 2658/87, originating in beneficiary countries, may be subject to a special surveillance mechanism, in order to avoid disturbances to Union markets. The Commission, on its own initiative or at the request of a Member State, after consulting the committee for the relevant agriculture or fisheries common market organisation, shall adopt an implementing act, in accordance with the examination procedure referred to in Article 39(3), on whether to apply that special surveillance mechanism, and shall determine the products to which that surveillance mechanism is to be applied. 
            
            
               2.Where Section I of this Chapter is applied to products in Chapters 1 to 24 of the Common Customs Tariff as laid down by Regulation (EEC) No 2658/87, originating in beneficiary countries, the period referred to in Article 24(4) of this Regulation shall be reduced to two months in the following cases:
            
            
               (a)when the beneficiary country concerned does not ensure compliance with the rules of origin or does not provide the administrative cooperation referred to in Article 21; 
            
            
               (b)when Imports of products from Chapters 1 to 24 of the Common Customs Tariff as laid down by Regulation (EEC) No 2658/87, under the preferential arrangements granted under this Regulation massively exceed the usual levels of exports from the beneficiary country concerned.
            
            
               CHAPTER VII
            
            
               Common provisions
            
            
               Article 33
            
            
               1.To benefit from the tariff preferences, the products for which the tariff preferences are claimed shall originate in a beneficiary country.
            
            
               2.For the purposes of the tariff preference arrangements referred to in Article 1(2) of this Regulation, the rules on preferential origin shall be those laid down in accordance with Article 64(1) and (3) of Regulation (EU) No 952/2013 of the European Parliament and of the Council
                  26
               . 
            
            
               3.Without prejudice to the rules referred to in paragraph 2 and upon request from a beneficiary country, the Commission shall grant regional cumulation between beneficiary countries of different regional groups or extended cumulation where and as long as the following conditions are met: 
            
            
               (a)the request from the beneficiary country provides sufficient evidence that such cumulation is necessary in view of specific trade, development and financing needs of that country; 
            
            
               (b)the cumulation does not create undue trade difficulties for other eligible countries, in particular beneficiaries under the EBA arrangement, in view of possible diversion of trade flows;
            
            
               (c)The beneficiary country provides evidence that it cannot comply with the rules of origin applicable to the goods in question, without such cumulation being granted.
            
            
               4.When assessing if the request is justified in view of specific trade, development and financing needs of the beneficiary country, in particular on the basis of information provided by that country, the Commission shall take into account the level of dependency of the beneficiary country on integrated production with the third countries concerned by the request, the impact of such dependency for the beneficiary country, the relevance of sectors with such integrated production for the economy of the beneficiary country and future development perspectives with regard to the products in question. 
            
            
               5.Before the Commission reaches its decision on a request, it shall give the beneficiary country the opportunity to present its views.
            
            
               Article 34
            
            
               1.Where the rate of an ad valorem duty for an individual import declaration is reduced in accordance with this Regulation to 1 % or less, that duty shall be suspended entirely.
            
            
               2.Where the rate of a specific duty for an individual import declaration is reduced in accordance with this Regulation to EUR 2 or less per individual euro amount, that duty shall be suspended entirely.
            
         
         
            
               3.Subject to paragraphs 1 and 2, the final rate of the preferential duty calculated in accordance with this Regulation shall be rounded down to the first decimal place.
            
            
               Article 35
            
            
               1.The statistical source to be used for the purpose of this Regulation shall be the external trade statistics of the Commission (Eurostat).
            
            
               2.Member States shall send the Commission (Eurostat) their statistical data on products placed under the customs procedure for release for free circulation under the tariff preferences pursuant to Regulation (EU) 2019/2152 of the European Parliament and of the Council
                  27
               . In order to facilitate information and increase transparency, the Commission shall also ensure that the relevant statistical data for the GSP sections are regularly available in a public database.
            
            
               3.In accordance with Articles 55 and 56 of Implementing Regulation (EU) 2015/2447, Member States shall forward to the Commission, at its request, details of the quantities and values of products released for free circulation under the tariff preferences, during the previous months. Those data shall include the products referred to in paragraph 4 of this Article.
            
            
               4.The Commission shall, in close cooperation with Member States, monitor the imports of products falling under Combined Nomenclature codes 0603, 0803 90 10, 1006, 1604 14, 1604 19 31, 1604 19 39, 1604 20 70, 1701, 1704, 1806 10 30, 1806 10 90, 2002 90, 2103 20, 2106 90 59, 2106 90 98, 6403, 2207 10 00, 2207 20 00, 2909 19 10, 3814 00 90, 3820 00 00, 3824 99 56, 38249957, 38249992, 38248400, 38248500, 38248600, 38248700, 38248800, 38249993, and 38249996, in order to determine whether the conditions referred to in Articles 22, 29 and 30 are fulfilled.
            
            
               Article 36 
            
            
               1.The power to adopt delegated acts is conferred on the Commission subject to the conditions laid down in this Article. 
            
            
               2.The power to adopt delegated acts referred to in Articles 3, 5, 6, 8, 10, 11, 15, 16, 17, 19, 20 and 22 shall be conferred to the Commission for an indeterminate period of time from 1 January 2024.
            
            
               3.The delegation of powers referred to in Articles 3, 5, 6, 8, 10, 11, 15, 16, 17, 19, 20 or 22 may be revoked at any time by the European Parliament or by the Council. A decision to revoke shall put an end to the delegation of the power specified in that decision. It shall take effect the day following the publication of the decision in the Official Journal of the European Union or at a later date specified therein. It shall not affect the validity of any delegated acts already in force. 
            
            
               4.Before adopting a delegated act, the Commission shall consult experts designated by each Member State in accordance with the principles laid down in the Interinstitutional Agreement of 13 April 2016 on Better Law-Making.
            
            
               5.As soon as it adopts a delegated act, the Commission shall notify it simultaneously to the European Parliament and to the Council.
            
            
               6.A delegated act adopted pursuant to Articles 3, 5, 6, 8, 10, 11, 15, 16, 17, 19, 20 or 22 shall enter into force only if no objection has been expressed by either the European Parliament or by the Council within a period of two months of notification of that act to the European Parliament and the Council or if, before the expiry of that period, the European Parliament and the Council have both informed the Commission that they will not object. That period shall be extended by two months at the initiative of the European Parliament or of the Council. 
            
            
               Article 37
            
            
               1.Delegated acts adopted under this Article shall enter into force without delay and shall apply as long as no objection is expressed in accordance with paragraph 2. The notification of such a delegated act to the European Parliament and to the Council shall state the reasons for the use of the urgency procedure.
            
            
               2.Either the European Parliament or the Council may object to a delegated act in accordance with the procedure referred to in Article 36(5). In such a case, the Commission shall repeal the act immediately following the notification of the decision to object by the European Parliament or by the Council. 
            
            
               Article 38
            
            
               1.Information received pursuant to this Regulation shall be used only for the purpose for which it was requested.
            
            
               2.Neither information of a confidential nature nor any information provided on a confidential basis received pursuant to this Regulation shall be disclosed without specific permission from the supplier of such information.
            
            
               3.Each request for confidentiality shall state the reasons why the information is confidential. However, if the supplier of the information wishes neither to make it public nor to authorise its disclosure in general terms or in the form of a summary and if it appears that the request for confidentiality is unjustified, the information concerned may be disregarded.
            
         
         
            
               4.Information shall in any case be considered to be confidential if its disclosure is likely to have a significantly adverse effect upon the supplier or the source of such information or on bilateral international relations of the Union.
            
            
               5.Paragraphs 1 to 4 shall not preclude reference by the Union authorities to general information and in particular to reasons on which decisions taken pursuant to this Regulation are based. Those authorities shall, however, take into account the legitimate interests of natural and legal persons concerned so that their business secrets shall not be divulged.
            
            
               Article 39
            
            
               1.The Commission shall be assisted by the Generalised Preferences Committee established by Regulation (EC) No 732/2008. That Committee shall be a committee within the meaning of Regulation (EU) No 182/2011. 
            
            
               2.Where reference is made to this paragraph, Article 4 of Regulation (EU) No 182/2011 shall apply.
            
            
               3.Where reference is made to this paragraph, Article 5 of Regulation (EU) No 182/2011 shall apply.
            
            
               4.Where reference is made to this paragraph, Article 8 of Regulation (EU) No 182/2011, in conjunction with Article 5 thereof, shall apply. 
            
            
               Article 40
            
            
               By 1 January 2027 and every three years thereafter, the Commission shall submit to the European Parliament and to the Council a report on the effects of the scheme covering the most recent three-year period and all of the preferential arrangements referred to in Article 1(2).
            
            
               By 1 January 2030, the Commission shall submit, to the European Parliament and to the Council, a report on the application of this Regulation. Such a report may, where appropriate, be accompanied by a legislative proposal.
            
            
               Article 41
            
            
               Regulation (EU) No 978/2012 is repealed with effect from 1 January 2024. 
            
            
               References to the repealed Regulation shall be construed as references to this Regulation in accordance with the correlation table in Annex VIII.
            
            
               CHAPTER VIII
            
            
               Final provisions
            
            
               Article 42
            
            
               1.Any investigation or temporary withdrawal procedure initiated and not terminated under Regulation (EU) No 978/2012 shall be re-initiated automatically under this Regulation, except in respect of a beneficiary country of the special incentive arrangement for sustainable development and good governance under that Regulation if the investigation or procedure concerns only the benefits granted under the special incentive arrangement for sustainable development and good governance. However, such investigation or procedure shall be re‑initiated automatically if the same beneficiary country applies for the special incentive arrangement under this Regulation before 1 January 2025.
            
            
               2.The information received in the course of an investigation initiated and not terminated under Regulation (EU) No 978/2012 shall be taken into account in any re‑initiated investigation. 
            
            
               Article 43
            
            
               This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.
            
         
         
            
               It shall apply from 1 January 2024.
            
            
               This Regulation shall apply until 31 December 2033. However, the expiry date shall neither apply to the special arrangement for the least-developed countries as established in Chapter IV, nor, to the extent that they are applied in conjunction with that Chapter, to any other provisions of this Regulation.
            
            
               This Regulation shall be binding in its entirety and directly applicable in all Member States.
            
            
               Done at Brussels,
            
            
               
                  For the European Parliament
                        For the Council
               
               
                  The President
                        The President
               
            
            
               LEGISLATIVE FINANCIAL STATEMENT
            
            
               LEGISLATIVE FINANCIAL STATEMENT ‘REVENUE’- FOR PROPOSALS HAVING BUDGETARY IMPACT ON THE REVENUE SIDE OF THE BUDGET
            
            
               1.
                     NAME OF THE PROPOSAL:
            
            
               REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL applying a scheme of generalised tariff preferences and repealing council regulation (EU) No 978/2012
            
            
               2.
                     BUDGET LINES:
            
            
               Revenue line (Chapter/Article/Item): Article 120
            
            
               Amount budgeted for the year concerned: n/a
            
            
               (only in case of assigned revenues): 
            
            
               The revenues will be assigned to the following expenditure line (Chapter/Article/Item): n/a
            
            
               3.FINANCIAL IMPACT
            
            
               
                     Proposal has no financial implications
            
            
               X
                     Proposal has no financial impact on expenditure but has a financial impact on revenue
            
            
               
                     Proposal has a financial impact on assigned revenue
            
            
               The effect is as follows: 
            
         
         
            
               (EUR million to one decimal place)
            
            
                     
                        Revenue line
                     
                  
                  
                     
                        Impact on revenue
                           28
                        
                           29
                        
                     
                  
                  
                     
                        12 months period starting 01/01/2024 (if applicable)
                     
                  
                  
                     
                        Year 2024
                     
                     
                  
               
                     
                        /Article/ 120
                     
                  
                  
                     
                        Impact on own resources
                     
                  
                  
                     
                  
                  
                     
                        -2,977.6
                     
                  
               
                     
                        Chapter/Article/Item …
                     
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
            
                     
                        Situation following action
                     
                  
               
                     
                        Revenue line
                     
                  
                  
                     
                        [N+1]
                     
                  
                  
                     
                        [N+2]
                     
                  
                  
                     
                        [N+3]
                     
                  
                  
                     
                        [N+4]
                     
                  
                  
                     
                        [N+5]
                     
                  
               
                     
                        Chapter/Article/Item …
                     
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                        Chapter/Article/Item …
                     
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
            
               (Only in case of assigned revenues, under the condition that the budget line is already known): n/a
            
            
                     
                        Expenditure line
                           30
                        
                     
                  
                  
                     
                        Year N
                     
                  
                  
                     
                        Year N+1
                     
                  
               
                     
                        Chapter/Article/Item …
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                        Chapter/Article/Item …
                     
                  
                  
                     
                  
                  
                     
                  
               
            
                     
                        Situation following action
                     
                  
               
                     
                        Expenditure line
                     
                  
                  
                     
                        [N+1]
                     
                  
                  
                     
                        [N+2]
                     
                  
                  
                     
                        [N+3]
                     
                  
                  
                     
                        [N+4]
                     
                  
                  
                     
                        [N+5]
                     
                  
               
                     
                        Chapter/Article/Item …
                     
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                        Chapter/Article/Item …
                     
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               1.ANTI-FRAUD MEASURES
            
            
               N/A
            
            
               OTHER REMARKS
            
            
               The scheme of generalised preferences (GSP) gives, under conditions, customs preferences to certain products entering the EU.
            
            
               Based on the last available data (2019)
                  31
               , these preferences represent under the proposed GSP regulation a loss of revenue for the EU of 2.978 Mio EURO (annex 1).
            
            
               The new regulation would largely perpetuare existing preferences, but would tighten the conditions for the graduation of individual product sections. Consequently, the trajectory of revenue losses under the new regulation would be somewhat lower than under the current regulations.
                  32
                Additionally, the possibility of countries losing coverage of the scheme due to reaching upper-middle-income statues or signing an FTA with the EU would contribute to lowering the revenue losses.
            
            
               The total loss of revenue would be 3,970 Mio EURO (gross amount). Deducting 25% that are retained in the Member States to compensate for collection costs the loss of revenue for the EU budget would be 2,978 Mio EURO distributed among the different regimes in the following way:
            
            
                     
                        Mio EURO
                     
                  
                  
                     
                         Pref. Imports 
                     
                  
                  
                     
                         Loss of revenue 
                     
                  
                  
                     
                        25% reduction "Member States collection costs"
                     
                  
               
                     
                        EBA
                     
                  
                  
                     
                        25,171 
                     
                  
                  
                     
                        2,764
                     
                  
                  
                     
                        2,073
                     
                  
               
                     
                        GSP +
                     
                  
                  
                     
                        8,406
                     
                  
                  
                     
                        776
                     
                  
                  
                     
                        582
                     
                  
               
                     
                        GSP
                     
                  
                  
                     
                        13,005
                     
                  
                  
                     
                        430
                     
                  
                  
                     
                        323
                     
                  
               
                     
                        Total
                     
                  
                  
                     
                        46,583
                     
                  
                  
                     
                        3,970
                     
                  
                  
                     
                        2,978
                     
                  
               
               Annex 1: Effect on EU revenue by GSP beneficiary
            
            
                     
                         EBA Countries 
                     
                  
                  
                     
                         Total Imports x EURO 1,000 
                     
                  
                  
                     
                         Eligible Imports x EURO 1,000 
                     
                  
                  
                     
                         Preferential Imports x EURO 1,000 
                     
                  
                  
                     
                         MFN average 
                     
                  
                  
                     
                         EBA rate average 
                     
                  
                  
                     
                         EU loss of revenue x EURO 1,000 
                     
                  
               
                     
                        Afghanistan
                     
                  
                  
                     
                        49,655
                     
                  
                  
                     
                        19,501
                     
                  
                  
                     
                        14,802
                     
                  
                  
                     
                        2.9%
                     
                  
                  
                     
                        -
                     
                  
                  
                     
                        434
                     
                  
               
                     
                        Angola
                     
                  
                  
                     
                        3,520,990
                     
                  
                  
                     
                        37,270
                     
                  
                  
                     
                        31,004
                     
                  
                  
                     
                        7.7%
                     
                  
                  
                     
                        -
                     
                  
                  
                     
                        2,378
                     
                  
               
                     
                        Bangladesh
                     
                  
                  
                     
                        15,927,629
                     
                  
                  
                     
                        15,874,498
                     
                  
                  
                     
                        15,366,176
                     
                  
                  
                     
                        11.7%
                     
                  
                  
                     
                        -
                     
                  
                  
                     
                        1,805,019
                     
                  
               
                     
                        Benin
                     
                  
                  
                     
                        19,183
                     
                  
                  
                     
                        2,854
                     
                  
                  
                     
                        2,059
                     
                  
                  
                     
                        7.0%
                     
                  
                  
                     
                        -
                     
                  
                  
                     
                        145
                     
                  
               
                     
                        Bhutan
                     
                  
                  
                     
                        10,022
                     
                  
                  
                     
                        9,817
                     
                  
                  
                     
                        9,435
                     
                  
                  
                     
                        5.7%
                     
                  
                  
                     
                        -
                     
                  
                  
                     
                        542
                     
                  
               
                     
                        Burkina Faso
                     
                  
                  
                     
                        242,090
                     
                  
                  
                     
                        20,944
                     
                  
                  
                     
                        20,000
                     
                  
                  
                     
                        6.1%
                     
                  
                  
                     
                        -
                     
                  
                  
                     
                        1,225
                     
                  
               
                     
                        Burundi
                     
                  
                  
                     
                        31,505
                     
                  
                  
                     
                        262
                     
                  
                  
                     
                        142
                     
                  
                  
                     
                        5.3%
                     
                  
                  
                     
                        -
                     
                  
                  
                     
                        7
                     
                  
               
                     
                        Cambodia
                     
                  
                  
                     
                        4,574,251
                     
                  
                  
                     
                        4,428,234
                     
                  
                  
                     
                        4,173,909
                     
                  
                  
                     
                        11.9%
                     
                  
                  
                     
                        -
                     
                  
                  
                     
                        497,288
                     
                  
               
                     
                        Central African Republic
                     
                  
                  
                     
                        12,149
                     
                  
                  
                     
                        66
                     
                  
                  
                     
                        -
                     
                  
                  
                     
                        -
                     
                  
                  
                     
                        -
                     
                  
                  
                     
                        -
                     
                  
               
                     
                        Chad
                     
                  
                  
                     
                        135,515
                     
                  
                  
                     
                        1,950
                     
                  
                  
                     
                        -
                     
                  
                  
                     
                        -
                     
                  
                  
                     
                        -
                     
                  
                  
                     
                        -
                     
                  
               
                     
                        Comoros
                     
                  
                  
                     
                        23,416
                     
                  
                  
                     
                        9,408
                     
                  
                  
                     
                        8,691
                     
                  
                  
                     
                        6.6%
                     
                  
                  
                     
                        -
                     
                  
                  
                     
                        573
                     
                  
               
                     
                        Congo (Democratic Rep)
                     
                  
                  
                     
                        822,182
                     
                  
                  
                     
                        8,453
                     
                  
                  
                     
                        1,794
                     
                  
                  
                     
                        11.1%
                     
                  
                  
                     
                        -
                     
                  
                  
                     
                        200
                     
                  
               
                     
                        Djibouti
                     
                  
                  
                     
                        3,184
                     
                  
                  
                     
                        874
                     
                  
                  
                     
                        81
                     
                  
                  
                     
                        11.5%
                     
                  
                  
                     
                        -
                     
                  
                  
                     
                        9
                     
                  
               
                     
                        Equatorial Guinea
                     
                  
                  
                     
                        886,116
                     
                  
                  
                     
                        16,843
                     
                  
                  
                     
                        7,407
                     
                  
                  
                     
                        0.7%
                     
                  
                  
                     
                        -
                     
                  
                  
                     
                        52
                     
                  
               
                     
                        Eritrea
                     
                  
                  
                     
                        1,962
                     
                  
                  
                     
                        1,737
                     
                  
                  
                     
                        1,681
                     
                  
                  
                     
                        11.9%
                     
                  
                  
                     
                        -
                     
                  
                  
                     
                        200
                     
                  
               
                     
                        Ethiopia
                     
                  
                  
                     
                        520,210
                     
                  
                  
                     
                        255,691
                     
                  
                  
                     
                        246,854
                     
                  
                  
                     
                        8.8%
                     
                  
                  
                     
                        -
                     
                  
                  
                     
                        21,684
                     
                  
               
                     
                        Gambia
                     
                  
                  
                     
                        13,247
                     
                  
                  
                     
                        10,897
                     
                  
                  
                     
                        10,145
                     
                  
                  
                     
                        8.0%
                     
                  
                  
                     
                        -
                     
                  
                  
                     
                        808
                     
                  
               
                     
                        Guinea
                     
                  
                  
                     
                        732,435
                     
                  
                  
                     
                        4,534
                     
                  
                  
                     
                        1,738
                     
                  
                  
                     
                        5.9%
                     
                  
                  
                     
                        -
                     
                  
                  
                     
                        103
                     
                  
               
                     
                        Guinea Bissau
                     
                  
                  
                     
                        64,299
                     
                  
                  
                     
                        515
                     
                  
                  
                     
                        411
                     
                  
                  
                     
                        8.4%
                     
                  
                  
                     
                        -
                     
                  
                  
                     
                        35
                     
                  
               
                     
                        Haiti
                     
                  
                  
                     
                        33,890
                     
                  
                  
                     
                        10,672
                     
                  
                  
                     
                        8,747
                     
                  
                  
                     
                        11.0%
                     
                  
                  
                     
                        -
                     
                  
                  
                     
                        962
                     
                  
               
                     
                        Kiribati
                     
                  
                  
                     
                        66
                     
                  
                  
                     
                        65
                     
                  
                  
                     
                        12
                     
                  
                  
                     
                        11.0%
                     
                  
                  
                     
                        -
                     
                  
                  
                     
                        1
                     
                  
               
                     
                        Laos
                     
                  
                  
                     
                        285,962
                     
                  
                  
                     
                        240,844
                     
                  
                  
                     
                        212,040
                     
                  
                  
                     
                        10.0%
                     
                  
                  
                     
                        -
                     
                  
                  
                     
                        21,274
                     
                  
               
                     
                        Lesotho
                     
                  
                  
                     
                        299,445
                     
                  
                  
                     
                        4,710
                     
                  
                  
                     
                        597
                     
                  
                  
                     
                        9.1%
                     
                  
                  
                     
                        -
                     
                  
                  
                     
                        54
                     
                  
               
                     
                        Liberia
                     
                  
                  
                     
                        327,056
                     
                  
                  
                     
                        3,113
                     
                  
                  
                     
                        2,001
                     
                  
                  
                     
                        4.5%
                     
                  
                  
                     
                        -
                     
                  
                  
                     
                        90
                     
                  
               
                     
                        Madagascar
                     
                  
                  
                     
                        906,173
                     
                  
                  
                     
                        698,620
                     
                  
                  
                     
                        8,151
                     
                  
                  
                     
                        6.9%
                     
                  
                  
                     
                        -
                     
                  
                  
                     
                        566
                     
                  
               
                     
                        Malawi
                     
                  
                  
                     
                        259,579
                     
                  
                  
                     
                        246,715
                     
                  
                  
                     
                        238,199
                     
                  
                  
                     
                        0.1%
                     
                  
                  
                     
                        -
                     
                  
                  
                     
                        199
                     
                  
               
                     
                        Mali
                     
                  
                  
                     
                        30,942
                     
                  
                  
                     
                        5,873
                     
                  
                  
                     
                        3,700
                     
                  
                  
                     
                        5.1%
                     
                  
                  
                     
                        -
                     
                  
                  
                     
                        189
                     
                  
               
                     
                        Mauritania
                     
                  
                  
                     
                        675,106
                     
                  
                  
                     
                        336,957
                     
                  
                  
                     
                        332,825
                     
                  
                  
                     
                        8.8%
                     
                  
                  
                     
                        -
                     
                  
                  
                     
                        29,243
                     
                  
               
                     
                        Mozambique
                     
                  
                  
                     
                        1,619,461
                     
                  
                  
                     
                        1,144,760
                     
                  
                  
                     
                        1,099,775
                     
                  
                  
                     
                        3.0%
                     
                  
                  
                     
                        -
                     
                  
                  
                     
                        33,386
                     
                  
               
                     
                        Myanmar
                     
                  
                  
                     
                        2,731,998
                     
                  
                  
                     
                        2,593,015
                     
                  
                  
                     
                        2,470,859
                     
                  
                  
                     
                        11.0%
                     
                  
                  
                     
                        -
                     
                  
                  
                     
                        273,017
                     
                  
               
                     
                        Nepal
                     
                  
                  
                     
                        67,719
                     
                  
                  
                     
                        59,535
                     
                  
                  
                     
                        55,329
                     
                  
                  
                     
                        7.9%
                     
                  
                  
                     
                        -
                     
                  
                  
                     
                        4,377
                     
                  
               
                     
                        Niger
                     
                  
                  
                     
                        6,185
                     
                  
                  
                     
                        3,927
                     
                  
                  
                     
                        2,583
                     
                  
                  
                     
                        1.0%
                     
                  
                  
                     
                        -
                     
                  
                  
                     
                        26
                     
                  
               
                     
                        Rwanda
                     
                  
                  
                     
                        52,002
                     
                  
                  
                     
                        10,968
                     
                  
                  
                     
                        10,046
                     
                  
                  
                     
                        5.9%
                     
                  
                  
                     
                        -
                     
                  
                  
                     
                        593
                     
                  
               
                     
                        Sao Tome and Principe
                     
                  
                  
                     
                        7,659
                     
                  
                  
                     
                        877
                     
                  
                  
                     
                        740
                     
                  
                  
                     
                        3.4%
                     
                  
                  
                     
                        -
                     
                  
                  
                     
                        25
                     
                  
               
                     
                        Senegal
                     
                  
                  
                     
                        471,995
                     
                  
                  
                     
                        337,004
                     
                  
                  
                     
                        330,186
                     
                  
                  
                     
                        10.0%
                     
                  
                  
                     
                        -
                     
                  
                  
                     
                        32,859
                     
                  
               
                     
                        Sierra Leone
                     
                  
                  
                     
                        265,673
                     
                  
                  
                     
                        2,927
                     
                  
                  
                     
                        1,455
                     
                  
                  
                     
                        3.3%
                     
                  
                  
                     
                        -
                     
                  
                  
                     
                        48
                     
                  
               
                     
                        Solomon Islands
                     
                  
                  
                     
                        61,559
                     
                  
                  
                     
                        61,419
                     
                  
                  
                     
                        61,272
                     
                  
                  
                     
                        22.2%
                     
                  
                  
                     
                        -
                     
                  
                  
                     
                        13,612
                     
                  
               
                     
                        Somalia
                     
                  
                  
                     
                        23,119
                     
                  
                  
                     
                        301
                     
                  
                  
                     
                        -
                     
                  
                  
                     
                        -
                     
                  
                  
                     
                        -
                     
                  
                  
                     
                         
                     
                  
               
                     
                        South Sudan
                     
                  
                  
                     
                        1,862
                     
                  
                  
                     
                        1,447
                     
                  
                  
                     
                        -
                     
                  
                  
                     
                        -
                     
                  
                  
                     
                        -
                     
                  
                  
                     
                         
                     
                  
               
                     
                        Sudan
                     
                  
                  
                     
                        272,348
                     
                  
                  
                     
                        7,975
                     
                  
                  
                     
                        6,998
                     
                  
                  
                     
                        1.6%
                     
                  
                  
                     
                        -
                     
                  
                  
                     
                        113
                     
                  
               
                     
                        Tanzania
                     
                  
                  
                     
                        419,033
                     
                  
                  
                     
                        232,563
                     
                  
                  
                     
                        225,134
                     
                  
                  
                     
                        4.0%
                     
                  
                  
                     
                        -
                     
                  
                  
                     
                        9,052
                     
                  
               
                     
                        Timor-Leste
                     
                  
                  
                     
                        4,187
                     
                  
                  
                     
                        1,256
                     
                  
                  
                     
                        0
                     
                  
                  
                     
                        12.3%
                     
                  
                  
                     
                        -
                     
                  
                  
                     
                        0
                     
                  
               
                     
                        Togo
                     
                  
                  
                     
                        211,711
                     
                  
                  
                     
                        17,563
                     
                  
                  
                     
                        16,359
                     
                  
                  
                     
                        6.4%
                     
                  
                  
                     
                        -
                     
                  
                  
                     
                        1,045
                     
                  
               
                     
                        Tuvalu
                     
                  
                  
                     
                        224
                     
                  
                  
                     
                        88
                     
                  
                  
                     
                        -
                     
                  
                  
                     
                        -
                     
                  
                  
                     
                        -
                     
                  
                  
                     
                         
                     
                  
               
                     
                        Uganda
                     
                  
                  
                     
                        416,610
                     
                  
                  
                     
                        131,769
                     
                  
                  
                     
                        129,242
                     
                  
                  
                     
                        7.6%
                     
                  
                  
                     
                        -
                     
                  
                  
                     
                        9,798
                     
                  
               
                     
                        Vanuatu
                     
                  
                  
                     
                        742
                     
                  
                  
                     
                        77
                     
                  
                  
                     
                        22
                     
                  
                  
                     
                        4.0%
                     
                  
                  
                     
                        -
                     
                  
                  
                     
                        1
                     
                  
               
                     
                        Yemen
                     
                  
                  
                     
                        95,481
                     
                  
                  
                     
                        9,726
                     
                  
                  
                     
                        8,723
                     
                  
                  
                     
                        13.2%
                     
                  
                  
                     
                        -
                     
                  
                  
                     
                        1,148
                     
                  
               
                     
                        Zambia
                     
                  
                  
                     
                        352,622
                     
                  
                  
                     
                        54,298
                     
                  
                  
                     
                        49,852
                     
                  
                  
                     
                        2.8%
                     
                  
                  
                     
                        -
                     
                  
                  
                     
                        1,371
                     
                  
               
                     
                        EBA total
                     
                  
                  
                     
                        37,490,449
                     
                  
                  
                     
                        26,923,416
                     
                  
                  
                     
                        25,171,176
                     
                  
                  
                     
                        11.0%
                     
                  
                  
                     
                  
                  
                     
                        2,763,751
                     
                  
               
         
         
            
                     
                         GSP+ Countries 
                     
                  
                  
                     
                         Total Imports x EURO 1,000 
                     
                  
                  
                     
                         Eligible Imports x EURO 1,000 
                     
                  
                  
                     
                         Preferential Imports x EURO 1,000 
                     
                  
                  
                     
                         MFN average 
                     
                  
                  
                     
                         GSP+ rate average 
                     
                  
                  
                     
                         EU loss of revenue x EURO 1,000 
                     
                  
               
                     
                        Armenia
                     
                  
                  
                     
                        334,119
                     
                  
                  
                     
                        200,580
                     
                  
                  
                     
                        196,657
                     
                  
                  
                     
                        4.6%
                     
                  
                  
                     
                        -
                     
                  
                  
                     
                        9,028
                     
                  
               
                     
                        Bolivia
                     
                  
                  
                     
                        547,509
                     
                  
                  
                     
                        83,017
                     
                  
                  
                     
                        78,203
                     
                  
                  
                     
                        1.7%
                     
                  
                  
                     
                        -
                     
                  
                  
                     
                        1,319
                     
                  
               
                     
                        Cape Verde
                     
                  
                  
                     
                        84,537
                     
                  
                  
                     
                        68,040
                     
                  
                  
                     
                        61,240
                     
                  
                  
                     
                        20.1%
                     
                  
                  
                     
                        -
                     
                  
                  
                     
                        12,288
                     
                  
               
                     
                        Kyrgyz Republic
                     
                  
                  
                     
                        104,734
                     
                  
                  
                     
                        7,444
                     
                  
                  
                     
                        4,541
                     
                  
                  
                     
                        5.5%
                     
                  
                  
                     
                        -
                     
                  
                  
                     
                        249
                     
                  
               
                     
                        Mongolia
                     
                  
                  
                     
                        74,705
                     
                  
                  
                     
                        17,351
                     
                  
                  
                     
                        14,060
                     
                  
                  
                     
                        11.0%
                     
                  
                  
                     
                        -
                     
                  
                  
                     
                        1,542
                     
                  
               
                     
                        Pakistan
                     
                  
                  
                     
                        5,917,043
                     
                  
                  
                     
                        5,268,942
                     
                  
                  
                     
                        5,116,967
                     
                  
                  
                     
                        10.1%
                     
                  
                  
                     
                        -
                     
                  
                  
                     
                        514,803
                     
                  
               
                     
                        Philippines
                     
                  
                  
                     
                        7,075,078
                     
                  
                  
                     
                        2,437,012
                     
                  
                  
                     
                        1,766,682
                     
                  
                  
                     
                        7.6%
                     
                  
                  
                     
                        -
                     
                  
                  
                     
                        133,553
                     
                  
               
                     
                        Sri Lanka
                     
                  
                  
                     
                        2,266,802
                     
                  
                  
                     
                        1,922,801
                     
                  
                  
                     
                        1,167,843
                     
                  
                  
                     
                        8.9%
                     
                  
                  
                     
                        -
                     
                  
                  
                     
                        103,391
                     
                  
               
                     
                        GSP+ total
                     
                  
                  
                     
                        16,404,528
                     
                  
                  
                     
                        10,005,187
                     
                  
                  
                     
                        8,406,193
                     
                  
                  
                     
                        9.2%
                     
                  
                  
                     
                  
                  
                     
                        776,174
                     
                  
               
            
                     
                        Standard GSP Countries 
                     
                  
                  
                     
                         Total Imports x EURO 1,000 
                     
                  
                  
                     
                         Eligible Imports x EURO 1,000 
                     
                  
                  
                     
                         Preferential Imports x EURO 1,000 
                     
                  
                  
                     
                         MFN average 
                     
                  
                  
                     
                         GSP rate average 
                     
                  
                  
                     
                         EU loss of revenue x EURO 1,000 
                     
                  
               
                     
                        Congo
                     
                  
                  
                     
                        737,147
                     
                  
                  
                     
                        2,623
                     
                  
                  
                     
                        236
                     
                  
                  
                     
                        7.4%
                     
                  
                  
                     
                        4.1%
                     
                  
                  
                     
                        8
                     
                  
               
                     
                        Cook Islands
                     
                  
                  
                     
                        6,385
                     
                  
                  
                     
                        1,083
                     
                  
                  
                     
                         
                     
                  
                  
                     
                        -
                     
                  
                  
                     
                        -
                     
                  
                  
                     
                         
                     
                  
               
                     
                        India
                     
                  
                  
                     
                        38,052,127
                     
                  
                  
                     
                        8,626,452
                     
                  
                  
                     
                        7,929,033
                     
                  
                  
                     
                        9.6%
                     
                  
                  
                     
                        6.5%
                     
                  
                  
                     
                        247,014
                     
                  
               
                     
                        Indonesia
                     
                  
                  
                     
                        13,531,056
                     
                  
                  
                     
                        6,140,299
                     
                  
                  
                     
                        4,835,094
                     
                  
                  
                     
                        8.2%
                     
                  
                  
                     
                        4.6%
                     
                  
                  
                     
                        174,707
                     
                  
               
                     
                        Kenya
                     
                  
                  
                     
                        971,904
                     
                  
                  
                     
                        334,198
                     
                  
                  
                     
                        1,640
                     
                  
                  
                     
                        4.9%
                     
                  
                  
                     
                        1.9%
                     
                  
                  
                     
                        50
                     
                  
               
                     
                        Micronesia
                     
                  
                  
                     
                        39
                     
                  
                  
                     
                        24
                     
                  
                  
                     
                        4
                     
                  
                  
                     
                        11.5%
                     
                  
                  
                     
                        7.0%
                     
                  
                  
                     
                        0
                     
                  
               
                     
                        Nauru
                     
                  
                  
                     
                        202
                     
                  
                  
                     
                        10
                     
                  
                  
                     
                         
                     
                  
                  
                     
                        -
                     
                  
                  
                     
                        -
                     
                  
                  
                     
                         
                     
                  
               
                     
                        Nigeria
                     
                  
                  
                     
                        17,072,490
                     
                  
                  
                     
                        161,796
                     
                  
                  
                     
                        129,049
                     
                  
                  
                     
                        7.3%
                     
                  
                  
                     
                        2.8%
                     
                  
                  
                     
                        5,726
                     
                  
               
                     
                        Niue
                     
                  
                  
                     
                        269
                     
                  
                  
                     
                        35
                     
                  
                  
                     
                         
                     
                  
                  
                     
                        -
                     
                  
                  
                     
                        -
                     
                  
                  
                     
                         
                     
                  
               
                     
                        Samoa
                     
                  
                  
                     
                        879
                     
                  
                  
                     
                        457
                     
                  
                  
                     
                         
                     
                  
                  
                     
                        -
                     
                  
                  
                     
                        -
                     
                  
                  
                     
                         
                     
                  
               
                     
                        Syria
                     
                  
                  
                     
                        44,378
                     
                  
                  
                     
                        23,635
                     
                  
                  
                     
                        4,143
                     
                  
                  
                     
                        8.3%
                     
                  
                  
                     
                        4.4%
                     
                  
                  
                     
                        162
                     
                  
               
                     
                        Tadjikistan
                     
                  
                  
                     
                        42,091
                     
                  
                  
                     
                        14,082
                     
                  
                  
                     
                        12,517
                     
                  
                  
                     
                        11.5%
                     
                  
                  
                     
                        9.1%
                     
                  
                  
                     
                        299
                     
                  
               
                     
                        Tonga
                     
                  
                  
                     
                        237
                     
                  
                  
                     
                        177
                     
                  
                  
                     
                        127
                     
                  
                  
                     
                        9.7%
                     
                  
                  
                     
                        3.2%
                     
                  
                  
                     
                        8
                     
                  
               
                     
                        Uzbekistan
                     
                  
                  
                     
                        172,288
                     
                  
                  
                     
                        106,678
                     
                  
                  
                     
                        93,595
                     
                  
                  
                     
                        6.7%
                     
                  
                  
                     
                        4.3%
                     
                  
                  
                     
                        2,220
                     
                  
               
                     
                         Standard GSP total
                     
                  
                  
                     
                        70,631,494
                     
                  
                  
                     
                        15,411,550
                     
                  
                  
                     
                        13,005,438
                     
                  
                  
                     
                        9.1%
                     
                  
                  
                     
                        5.8%
                     
                  
                  
                     
                        430,195
                     
                  
               
            
               Annex 2: Effects of lowered thresholds for product graduation
                  33
               
            
            
                     
                        GSP Countries 
                     
                  
                  
                     
                         Graduated sections 
                     
                  
                  
                     
                         Total Imports x EURO 1,000 
                     
                  
                  
                     
                         Eligible Imports x EURO 1,000 
                     
                  
                  
                     
                         Preferential Imports x EURO 1,000 
                     
                  
                  
                     
                         MFN average 
                     
                  
                  
                     
                         GSP rate average 
                     
                  
                  
                     
                         EU loss of revenue x EURO 1,000 
                     
                  
               
                     
                        Congo
                     
                  
                  
                     
                        S-05
                     
                  
                  
                     
                        71,854
                     
                  
                  
                     
                        3,850
                     
                  
                  
                     
                        3,849
                     
                  
                  
                     
                        0.7%
                     
                  
                  
                     
                        0.7%
                     
                  
                  
                     
                        27
                     
                  
               
                     
                        India
                     
                  
                  
                     
                        S-03
                     
                  
                  
                     
                        273,555
                     
                  
                  
                     
                        262,840
                     
                  
                  
                     
                        254,663
                     
                  
                  
                     
                        5.3%
                     
                  
                  
                     
                        3.5%
                     
                  
                  
                     
                        8,923
                     
                  
               
                     
                        India
                     
                  
                  
                     
                        S-07a
                     
                  
                  
                     
                        985,329
                     
                  
                  
                     
                        960,287
                     
                  
                  
                     
                        848,855
                     
                  
                  
                     
                        6.5%
                     
                  
                  
                     
                        5.2%
                     
                  
                  
                     
                        44,061
                     
                  
               
                     
                        India
                     
                  
                  
                     
                        S-07b
                     
                  
                  
                     
                        760,733
                     
                  
                  
                     
                        725,509
                     
                  
                  
                     
                        692,450
                     
                  
                  
                     
                        3.7%
                     
                  
                  
                     
                        3.6%
                     
                  
                  
                     
                        25,000
                     
                  
               
                     
                        India
                     
                  
                  
                     
                        S-08a
                     
                  
                  
                     
                        136,918
                     
                  
                  
                     
                        112,623
                     
                  
                  
                     
                        108,055
                     
                  
                  
                     
                        4.8%
                     
                  
                  
                     
                        3.4%
                     
                  
                  
                     
                        3,719
                     
                  
               
                     
                        India
                     
                  
                  
                     
                        S-08b
                     
                  
                  
                     
                        1,082,753
                     
                  
                  
                     
                        1,082,730
                     
                  
                  
                     
                        1,015,073
                     
                  
                  
                     
                        3.9%
                     
                  
                  
                     
                        3.3%
                     
                  
                  
                     
                        33,782
                     
                  
               
                     
                        India
                     
                  
                  
                     
                        S-13
                     
                  
                  
                     
                        641,617
                     
                  
                  
                     
                        433,108
                     
                  
                  
                     
                        380,132
                     
                  
                  
                     
                        4.6%
                     
                  
                  
                     
                        3.0%
                     
                  
                  
                     
                        11,527
                     
                  
               
                     
                        India
                     
                  
                  
                     
                        S-16
                     
                  
                  
                     
                        5,105,031
                     
                  
                  
                     
                        3,480,980
                     
                  
                  
                     
                        2,633,846
                     
                  
                  
                     
                        2.9%
                     
                  
                  
                     
                        2.9%
                     
                  
                  
                     
                        75,580
                     
                  
               
                     
                        India
                     
                  
                  
                     
                        S-17a
                     
                  
                  
                     
                        19,403
                     
                  
                  
                     
                        19,219
                     
                  
                  
                     
                        11,907
                     
                  
                  
                     
                        1.8%
                     
                  
                  
                     
                        1.8%
                     
                  
                  
                     
                        213
                     
                  
               
                     
                        Indonesia
                     
                  
                  
                     
                        S-05
                     
                  
                  
                     
                        431,569
                     
                  
                  
                     
                        343
                     
                  
                  
                     
                        323
                     
                  
                  
                     
                        1.2%
                     
                  
                  
                     
                        1.2%
                     
                  
                  
                     
                        4
                     
                  
               
                     
                        Indonesia
                     
                  
                  
                     
                        S-06b
                     
                  
                  
                     
                        1,270,998
                     
                  
                  
                     
                        1,095,728
                     
                  
                  
                     
                        1,003,957
                     
                  
                  
                     
                        4.9%
                     
                  
                  
                     
                        4.9%
                     
                  
                  
                     
                        49,309
                     
                  
               
                     
                        Indonesia
                     
                  
                  
                     
                        S-09a
                     
                  
                  
                     
                        367,846
                     
                  
                  
                     
                        89,453
                     
                  
                  
                     
                        87,438
                     
                  
                  
                     
                        6.0%
                     
                  
                  
                     
                        3.3%
                     
                  
                  
                     
                        2,883
                     
                  
               
                     
                        Indonesia
                     
                  
                  
                     
                        S-09b
                     
                  
                  
                     
                        37,718
                     
                  
                  
                     
                        37,616
                     
                  
                  
                     
                        35,473
                     
                  
                  
                     
                        3.7%
                     
                  
                  
                     
                        3.7%
                     
                  
                  
                     
                        1,301
                     
                  
               
                     
                        Nigeria
                     
                  
                  
                     
                        S-05
                     
                  
                  
                     
                        16,185,680
                     
                  
                  
                     
                        167
                     
                  
                  
                     
                         
                     
                  
                  
                     
                         
                     
                  
                  
                     
                         
                     
                  
                  
                     
                  
               
                     
                        Sum
                     
                  
                  
                     
                  
                  
                     
                        27,371,004
                     
                  
                  
                     
                        8,304,453
                     
                  
                  
                     
                        7,076,020
                     
                  
                  
                     
                        4.1%
                     
                  
                  
                     
                        3.6%
                     
                  
                  
                     
                        256,328
                     
                  
               
         
         
            
                  
                     (1)
                  
                        The expression “developing countries” is used following WTO terminology, see for instance the chapeau of the Marrakesh Agreement Establishing the WTO (“Recognizing further that there is need for positive efforts designed to ensure that developing countries, and especially the least developed among them, secure a share in the growth in international trade commensurate with the needs of their economic development”) and the GATT Enabling Clause (“Decision on Differential and More Favourable Treatment, Reciprocity and Fuller Participation of Developing Countries”).
               
               
                  
                     (2)
                  
                        Treaty on European Union - TITLE V: GENERAL PROVISIONS ON THE UNION'S EXTERNAL ACTION AND SPECIFIC PROVISIONS ON THE COMMON FOREIGN AND SECURITY POLICY Chapter 1: General provisions on the Union's external action - Article 21 
                  http://data.europa.eu/eli/treaty/teu_2008/art_21/oj
                   
               
               
                  
                     (3)
                  
                        COM(2021) 66 final, 18 February 2021 https://ec.europa.eu/transparency/regdoc/rep/1/2021/EN/COM-2021-66-F1-EN-MAIN-PART-1.PDF
               
               
                  
                     (4)
                  
                        Article 208 of the Treaty on the Functioning of the EU concerning PCD reads: “The Union shall take account of the objectives of development cooperation in the policies that it implements which are likely to affect developing countries”.
               
               
                  
                     (5)
                  
                        Commission Staff Working Document Midterm Evaluation of the Generalised Scheme of Preferences (
                  SWD(2018) 430 final
                  ), 
                  http://trade.ec.europa.eu/doclib/docs/2017/september/tradoc_156085.pdf
               
               
                  
                     (6)
                  
                        For instance, since 2011, EBA-beneficiary Bangladesh has almost doubled its exports to the EU from EUR 9 billion to approximately EUR 18 billion in 2018. Exports from GSP countries, in particular the LDCs expanded significantly over the last few years. The scheme’s safeguards were used. Through promotion of socio-economic development while respecting the core values the GSP contributed positively to promoting and protecting human and labour rights. The MTE noted, however, that impact of GSP on environment protection was less clear.
               
               
                  
                     (7)
                  
                        
                  https://op.europa.eu/en/publication-detail/-/publication/706f539c-f0db-11eb-a71c-01aa75ed71a1/language-en/format-PDF/source-221478841
                   and 
                  https://op.europa.eu/en/publication-detail/-/publication/be174994-f337-11eb-aeb9-01aa75ed71a1/language-en
               
               
                  
                     (8)
                  
                        https://op.europa.eu/en/publication-detail/-/publication/f7031da3-f0dc-11eb-a71c-01aa75ed71a1/language-en
               
               
                  
                     (9)
                  
                        Calculated as percentage share of a given product group imported from a beneficiary country to the EU in the total EU imports of that product group from all GSP beneficiaries.
               
               
                  
                     (10)
                  
                        The possibility of partial withdrawal of preferences was introduced as a result of 2012 GSP reform.
               
               
                  
                     (11)
                  
                        The CGE analysis shows that EU GDP would fall by up to 0.01% whereas the GSP countries losses would be larger in relative terms i.e. between 0.04% and 0.07%. This relatively moderate average does not change the fact that some individual countries would be more adversely affected in particular Pakistan and Bangladesh, losing up to 0.3% and 0.36% of GDP, respectively.
               
               
                  
                     (12)
                  
                        Data for 2020 is available, but was not chosen as a basis for the calculations as it is considered an unusual and non-representative year.
               
               
                  
                     (13)
                  
                        For details cf. financial statement
               
               
                  
                     (14)
                  
                        Regulation (EU) No 978/2012 of the European Parliament and of the Council of 25 October 2012 applying a scheme of generalised tariff preferences and repealing Council Regulation (EC) No 732/2008 (OJ L 303, 31.10.2012, p. 1).
               
               
                  
                     (15)
                  
                        Council Regulation (EC) No 732/2008 of 22 July 2008 applying a scheme of generalised tariff preferences from 1 January 2009 and amending Regulations (EC) No 552/97, (EC) No 1933/2006 and Commission Regulations (EC) No 1100/2006 and (EC) No 964/2007 (OJ L 211, 6.8.2008, p. 1).
               
               
                  
                     (16)
                  
                        COM(2021) 66 final, 18 February 2021
               
               
                  
                     (17)
                  
                        Article 208 of the Treaty on the Functioning of the EU concerning PCD reads: “The Union shall take account of the objectives of development cooperation in the policies that it implements which are likely to affect developing countries”.
               
               
                  
                     (18)
                  
                        United Nations (2015). Resolution adopted by the General Assembly on 25 September 2015, Transforming our World: the Agenda 2030 for Sustainable Development (A/RES/70/1), available at: 
                  https://sustainabledevelopment.un.org/post2015/transformingourworld
               
               
                  
                     (19)
                  
                        Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code (OJ L 343, 29.12.2015, p. 1).
               
               
                  
                     (20)
                  
                        Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code (OJ L 343, 29.12.2015, p. 558–893). 
               
               
                  
                     (21)
                  
                        OJ L 123, 12.5.2016, p. 1.
               
               
                  
                     (22)
                  
                        Regulation (EU) No 182/2011 of the European Parliament and of the Council of 16 February 2011 laying down the rules and general principles concerning mechanisms for the control by the Member States of the Commission's exercise of implementing powers (OJ L 55, 28.2.2011, p. 13).
               
               
                  
                     (23)
                  
                        Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ L 256, 7.9.1987, p. 1).
               
               
                  
                     (24)
                  
                        Regulation (EU) No 2016/1036 of the European Parliament and of the Council of 8 June 2016 on protection against dumped imports from countries not members of the European Union (OJ L 176, 30.6.2016, p. 21).
               
               
                  
                     (25)
                  
                        Regulation (EU) No 2016/1037 of the European Parliament and of the Council of 8 June 2016 on protection against subsidised imports from countries not members of the European Union (OJ L 176, 30.6.2016, p. 55). 
               
               
                  
                     (26)
                  
                        Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (OJ L 269, 10.10.2013, p. 1).
               
               
                  
                     (27)
                  
                        Regulation (EU) 2019/2152 of the European Parliament and of the Council of 27 November 2019 on European business statistics, repealing 10 legal acts in the field of business statistics (OJ L 327, 17.12.2019, p. 1).
               
               
                  
                     (28)
                  
                        The amounts per year need to be an estimation based on the formula or method defined under section 5. For the starting year, the yearly amount is normally paid without a reduction or prorata.
               
               
                  
                     (29)
                  
                        In the case of traditional own resources (customs duties, sugar levies), the amounts indicated must be net amounts, i.e. gross amounts after deduction of 20 % for collection costs.
               
               
                  
                     (30)
                  
                        To be used only if necessary.
               
               
                  
                     (31)
                  
                        Data for 2020 is available, but was not chosen as a basis for the calculations as it is considered an unusual and non-representative year.
               
               
                  
                     (32)
                  
                        For details cf. Annex 2
               
               
                  
                     (33)
                  
                        In addition to those mentioned in Commission Implementing Regulation (EU) 2019/249
               
            
      
    ---documentbreak--- 
      
         
               EUROPEAN COMMISSION
            Brussels, 22.9.2021
            COM(2021) 579 final
            
            ANNEXES
            to the
            Proposal for a Regulation of the European Parliament and of the Council
            on applying a generalised scheme of tariff preferences and repealing Regulation (EU) No 978/2012 of the European Parliament and of the Council
            {SEC(2021) 330 final} - {SWD(2021) 266 final} - {SWD(2021) 267 final}
            
               
         
         
            
               LIST OF ANNEXES
            
            
                     
                        Annex
                     
                  
                  
                     
                        Contents 
                     
                  
               
                     
                        I
                     
                  
                  
                     
                        Eligible and beneficiary countries of the GSP 
                     
                  
               
                     
                        II
                     
                  
                  
                     
                        Beneficiary countries for which GSP preferences have been temporarily withdrawn or suspended in respect of all or of certain products originating in those countries
                     
                  
               
                     
                        III
                     
                  
                  
                     
                        List of products included in the standard arrangement referred to in Article 1(2), point (a) and in the special incentive arrangement for sustainable development and good governance referred to in Article 1(2), point (b)
                     
                  
               
                     
                        IV
                     
                  
                  
                     
                        Modalities for the application of Article 8
                     
                  
               
                     
                        V
                     
                  
                  
                     
                        Modalities for the application of Chapter III 
                     
                  
               
                     
                        VI
                     
                  
                  
                     
                        Conventions referred to in Articles 9 and 19 (1), point (a)
                     
                  
               
                     
                        VII
                     
                  
                  
                     
                        List of products included only in the special incentive arrangement for sustainable development and good governance referred to in Article 1(2), point (b)
                     
                  
               
                     
                        VIII
                     
                  
                  
                     
                        Correlation table
                     
                  
               
               ANNEX I
            
            
               Eligible and beneficiary countries of the GSP 
            
            
                     
                        Column A:
                     
                  
                  
                     
                        Alphabetical code, in accordance with the nomenclature of countries and territories for the Union external trade statistics 
                     
                  
               
                     
                        Column B:
                     
                     
                        Column C
                     
                  
                  
                     
                        Name
                     
                     
                        GSP arrangement the country benefits from 
                     
                  
               
            
                     
                        A
                     
                  
                  
                     
                        B
                     
                  
                  
                     
                        C
                     
                  
               
                     
                        AE
                     
                  
                  
                     
                        United Arab Emirates
                     
                  
                  
                     
                  
               
                     
                        AF
                     
                  
                  
                     
                        Afghanistan
                     
                  
                  
                     
                        EBA
                     
                  
               
                     
                        AG
                     
                  
                  
                     
                        Antigua and Barbuda
                     
                  
                  
                     
                  
               
                     
                        AL
                     
                  
                  
                     
                        Albania
                     
                  
                  
                     
                  
               
                     
                        AM
                     
                  
                  
                     
                        Armenia
                     
                  
                  
                     
                  
               
                     
                        AO
                     
                  
                  
                     
                        Angola
                     
                  
                  
                     
                        EBA
                     
                  
               
                     
                        AR
                     
                  
                  
                     
                        Argentina
                     
                  
                  
                     
                  
               
                     
                        AZ
                     
                  
                  
                     
                        Azerbaijan
                     
                  
                  
                     
                  
               
                     
                        BA
                     
                  
                  
                     
                        Bosnia and Herzegovina
                     
                  
                  
                     
                  
               
                     
                        BB
                     
                  
                  
                     
                        Barbados
                     
                  
                  
                     
                  
               
                     
                        BD
                     
                  
                  
                     
                        Bangladesh
                     
                  
                  
                     
                        EBA
                     
                  
               
                     
                        BF
                     
                  
                  
                     
                        Burkina Faso
                     
                  
                  
                     
                        EBA
                     
                  
               
                     
                        BH
                     
                  
                  
                     
                        Bahrain
                     
                  
                  
                     
                  
               
                     
                        BI
                     
                  
                  
                     
                        Burundi
                     
                  
                  
                     
                        EBA
                     
                  
               
                     
                        BJ
                     
                  
                  
                     
                        Benin
                     
                  
                  
                     
                        EBA
                     
                  
               
                     
                        BN
                     
                  
                  
                     
                        Brunei 
                     
                  
                  
                     
                  
               
                     
                        BO
                     
                  
                  
                     
                        Bolivia
                     
                  
                  
                     
                        GSP+
                     
                  
               
                     
                        BR
                     
                  
                  
                     
                        Brazil
                     
                  
                  
                     
                  
               
                     
                        BS
                     
                  
                  
                     
                        Bahamas
                     
                  
                  
                     
                  
               
                     
                        BT
                     
                  
                  
                     
                        Bhutan
                     
                  
                  
                     
                        EBA
                     
                  
               
                     
                        BW
                     
                  
                  
                     
                        Botswana
                     
                  
                  
                     
                  
               
                     
                        BY
                     
                  
                  
                     
                        Belarus
                     
                  
                  
                     
                        *
                     
                  
               
                     
                        BZ
                     
                  
                  
                     
                        Belize
                     
                  
                  
                     
                  
               
                     
                        CD
                     
                  
                  
                     
                        Democratic Republic of the Congo
                     
                  
                  
                     
                        EBA
                     
                  
               
                     
                        CF
                     
                  
                  
                     
                        Central African Republic
                     
                  
                  
                     
                        EBA
                     
                  
               
                     
                        CG
                     
                  
                  
                     
                        Congo
                     
                  
                  
                     
                        Standard GSP
                     
                  
               
                     
                        CI
                     
                  
                  
                     
                        Côte d'Ivoire
                     
                  
                  
                     
                  
               
                     
                        CK
                     
                  
                  
                     
                        Cook Islands
                     
                  
                  
                     
                        Standard GSP
                     
                  
               
                     
                        CL
                     
                  
                  
                     
                        Chile
                     
                  
                  
                     
                  
               
                     
                        CM
                     
                  
                  
                     
                        Cameroon
                     
                  
                  
                     
                  
               
                     
                        CO
                     
                  
                  
                     
                        Colombia
                     
                  
                  
                     
                  
               
                     
                        CR
                     
                  
                  
                     
                        Costa Rica
                     
                  
                  
                     
                  
               
                     
                        CU
                     
                  
                  
                     
                        Cuba
                     
                  
                  
                     
                  
               
                     
                        CV
                     
                  
                  
                     
                        Cabo Verde
                     
                  
                  
                     
                        GSP+
                     
                  
               
                     
                        DJ
                     
                  
                  
                     
                        Djibouti
                     
                  
                  
                     
                        EBA
                     
                  
               
                     
                        DM
                     
                  
                  
                     
                        Dominica
                     
                  
                  
                     
                  
               
                     
                        DO
                     
                  
                  
                     
                        Dominican Republic
                     
                  
                  
                     
                  
               
                     
                        DZ
                     
                  
                  
                     
                        Algeria
                     
                  
                  
                     
                  
               
                     
                        EC
                     
                  
                  
                     
                        Ecuador
                     
                  
                  
                     
                  
               
                     
                        EG
                     
                  
                  
                     
                        Egypt
                     
                  
                  
                     
                  
               
                     
                        ER
                     
                  
                  
                     
                        Eritrea
                     
                  
                  
                     
                        EBA
                     
                  
               
                     
                        ET
                     
                  
                  
                     
                        Ethiopia
                     
                  
                  
                     
                        EBA
                     
                  
               
                     
                        FJ
                     
                  
                  
                     
                        Fiji
                     
                  
                  
                     
                  
               
                     
                        FM
                     
                  
                  
                     
                        Micronesia
                     
                  
                  
                     
                        Standard GSP
                     
                  
               
                     
                        GA
                     
                  
                  
                     
                        Gabon
                     
                  
                  
                     
                  
               
                     
                        GD
                     
                  
                  
                     
                        Grenada
                     
                  
                  
                     
                  
               
                     
                        GE
                     
                  
                  
                     
                        Georgia
                     
                  
                  
                     
                  
               
                     
                        GH
                     
                  
                  
                     
                        Ghana
                     
                  
                  
                     
                  
               
                     
                        GM
                     
                  
                  
                     
                        The Gambia
                     
                  
                  
                     
                        EBA
                     
                  
               
                     
                        GN
                     
                  
                  
                     
                        Guinea
                     
                  
                  
                     
                        EBA
                     
                  
               
                     
                        GQ
                     
                  
                  
                     
                        Equatorial Guinea
                     
                  
                  
                     
                  
               
                     
                        GT
                     
                  
                  
                     
                        Guatemala
                     
                  
                  
                     
                  
               
                     
                        GW
                     
                  
                  
                     
                        Guinea-Bissau
                     
                  
                  
                     
                        EBA
                     
                  
               
                     
                        GY
                     
                  
                  
                     
                        Guyana
                     
                  
                  
                     
                  
               
                     
                        HN
                     
                  
                  
                     
                        Honduras
                     
                  
                  
                     
                  
               
                     
                        HT
                     
                  
                  
                     
                        Haiti
                     
                  
                  
                     
                        EBA
                     
                  
               
                     
                        ID
                     
                  
                  
                     
                        Indonesia
                     
                  
                  
                     
                        Standard GSP
                     
                  
               
                     
                        IN
                     
                  
                  
                     
                        India
                     
                  
                  
                     
                        Standard GSP
                     
                  
               
                     
                        IQ
                     
                  
                  
                     
                        Iraq
                     
                  
                  
                     
                  
               
                     
                        IR
                     
                  
                  
                     
                        Iran
                     
                  
                  
                     
                  
               
                     
                        JM
                     
                  
                  
                     
                        Jamaica
                     
                  
                  
                     
                  
               
                     
                        JO
                     
                  
                  
                     
                        Jordan
                     
                  
                  
                     
                  
               
                     
                        KE
                     
                  
                  
                     
                        Kenya
                     
                  
                  
                     
                        Standard GSP
                     
                  
               
                     
                        KG
                     
                  
                  
                     
                        Kyrgyzstan
                     
                  
                  
                     
                        GSP+
                     
                  
               
                     
                        KH
                     
                  
                  
                     
                        Cambodia
                     
                  
                  
                     
                        EBA
                           1
                        
                     
                  
               
                     
                        KI
                     
                  
                  
                     
                        Kiribati
                     
                  
                  
                     
                        EBA
                     
                  
               
                     
                        KM
                     
                  
                  
                     
                        Comoros
                     
                  
                  
                     
                        EBA
                     
                  
               
                     
                        KN
                     
                  
                  
                     
                        St Kitts and Nevis
                     
                  
                  
                     
                  
               
                     
                        KW
                     
                  
                  
                     
                        Kuwait
                     
                  
                  
                     
                  
               
                     
                        KZ
                     
                  
                  
                     
                        Kazakhstan
                     
                  
                  
                     
                  
               
                     
                        LA
                     
                  
                  
                     
                        Laos
                     
                  
                  
                     
                        EBA
                     
                  
               
                     
                        LB
                     
                  
                  
                     
                        Lebanon
                     
                  
                  
                     
                  
               
                     
                        LC
                     
                  
                  
                     
                        Saint Lucia
                     
                  
                  
                     
                  
               
                     
                        LK
                     
                  
                  
                     
                        Sri Lanka
                     
                  
                  
                     
                        GSP+
                     
                  
               
                     
                        LR
                     
                  
                  
                     
                        Liberia
                     
                  
                  
                     
                        EBA
                     
                  
               
                     
                        LS
                     
                  
                  
                     
                        Lesotho
                     
                  
                  
                     
                        EBA
                     
                  
               
                     
                        LY
                     
                  
                  
                     
                        Libya
                     
                  
                  
                     
                  
               
                     
                        MA
                     
                  
                  
                     
                        Morocco
                     
                  
                  
                     
                  
               
                     
                        MD
                     
                  
                  
                     
                        Moldova
                     
                  
                  
                     
                  
               
                     
                        ME
                     
                  
                  
                     
                        Montenegro
                     
                  
                  
                     
                  
               
                     
                        MG
                     
                  
                  
                     
                        Madagascar
                     
                  
                  
                     
                        EBA
                     
                  
               
                     
                        MH
                     
                  
                  
                     
                        Marshall Islands
                     
                  
                  
                     
                  
               
                     
                        MK
                     
                  
                  
                     
                        North Macedonia 
                     
                  
                  
                     
                  
               
                     
                        ML
                     
                  
                  
                     
                        Mali
                     
                  
                  
                     
                        EBA
                     
                  
               
                     
                        MM
                     
                  
                  
                     
                        Myanmar/Burma
                     
                  
                  
                     
                        EBA
                     
                  
               
                     
                        MN
                     
                  
                  
                     
                        Mongolia
                     
                  
                  
                     
                        GSP+
                     
                  
               
                     
                        MR
                     
                  
                  
                     
                        Mauritania
                     
                  
                  
                     
                        EBA
                     
                  
               
                     
                        MU
                     
                  
                  
                     
                        Mauritius
                     
                  
                  
                     
                  
               
                     
                        MV
                     
                  
                  
                     
                        Maldives
                     
                  
                  
                     
                  
               
                     
                        MW
                     
                  
                  
                     
                        Malawi
                     
                  
                  
                     
                        EBA
                     
                  
               
                     
                        MX
                     
                  
                  
                     
                        Mexico
                     
                  
                  
                     
                  
               
                     
                        MY
                     
                  
                  
                     
                        Malaysia
                     
                  
                  
                     
                  
               
                     
                        MZ
                     
                  
                  
                     
                        Mozambique
                     
                  
                  
                     
                        EBA
                     
                  
               
                     
                        NA
                     
                  
                  
                     
                        Namibia
                     
                  
                  
                     
                  
               
                     
                        NE
                     
                  
                  
                     
                        Niger
                     
                  
                  
                     
                        EBA
                     
                  
               
                     
                        NG
                     
                  
                  
                     
                        Nigeria
                     
                  
                  
                     
                        Standard GSP
                     
                  
               
                     
                        NI
                     
                  
                  
                     
                        Nicaragua
                     
                  
                  
                     
                  
               
                     
                        NP
                     
                  
                  
                     
                        Nepal
                     
                  
                  
                     
                        EBA
                     
                  
               
                     
                        NR
                     
                  
                  
                     
                        Nauru
                     
                  
                  
                     
                  
               
                     
                        NU
                     
                  
                  
                     
                        Niue
                     
                  
                  
                     
                        Standard GSP
                     
                  
               
                     
                        OM
                     
                  
                  
                     
                        Oman
                     
                  
                  
                     
                  
               
                     
                        PA
                     
                  
                  
                     
                        Panama
                     
                  
                  
                     
                  
               
                     
                        PE
                     
                  
                  
                     
                        Peru
                     
                  
                  
                     
                  
               
                     
                        PG
                     
                  
                  
                     
                        Papua New Guinea
                     
                  
                  
                     
                  
               
                     
                        PH
                     
                  
                  
                     
                        Philippines
                     
                  
                  
                     
                        GSP+
                     
                  
               
                     
                        PK
                     
                  
                  
                     
                        Pakistan
                     
                  
                  
                     
                        GSP+
                     
                  
               
                     
                        PW
                     
                  
                  
                     
                        Palau
                     
                  
                  
                     
                  
               
                     
                        PY
                     
                  
                  
                     
                        Paraguay
                     
                  
                  
                     
                  
               
                     
                        QA
                     
                  
                  
                     
                        Qatar
                     
                  
                  
                     
                  
               
                     
                        RW
                     
                  
                  
                     
                        Rwanda
                     
                  
                  
                     
                        EBA
                     
                  
               
                     
                        SA
                     
                  
                  
                     
                        Saudi Arabia
                     
                  
                  
                     
                  
               
                     
                        SB
                     
                  
                  
                     
                        Solomon Islands
                     
                  
                  
                     
                        EBA
                     
                  
               
                     
                        SC
                     
                  
                  
                     
                        Seychelles
                     
                  
                  
                     
                  
               
                     
                        SD
                     
                  
                  
                     
                        Sudan 
                     
                  
                  
                     
                        EBA
                     
                  
               
                     
                        SL
                     
                  
                  
                     
                        Sierra Leone
                     
                  
                  
                     
                        EBA
                     
                  
               
                     
                        SN
                     
                  
                  
                     
                        Senegal
                     
                  
                  
                     
                        EBA
                     
                  
               
                     
                        SO
                     
                  
                  
                     
                        Somalia
                     
                  
                  
                     
                        EBA
                     
                  
               
                     
                        SR
                     
                  
                  
                     
                        Suriname
                     
                  
                  
                     
                  
               
                     
                        SS
                     
                  
                  
                     
                        South Sudan
                     
                  
                  
                     
                        EBA
                     
                  
               
                     
                        ST
                     
                  
                  
                     
                        São Tomé and Príncipe
                     
                  
                  
                     
                        EBA
                     
                  
               
                     
                        SV
                     
                  
                  
                     
                        El Salvador
                     
                  
                  
                     
                  
               
                     
                        SY
                     
                  
                  
                     
                        Syria
                     
                  
                  
                     
                        Standard GSP
                     
                  
               
                     
                        SZ
                     
                  
                  
                     
                        Eswatini
                     
                  
                  
                     
                  
               
                     
                        TD
                     
                  
                  
                     
                        Chad
                     
                  
                  
                     
                        EBA
                     
                  
               
                     
                        TG
                     
                  
                  
                     
                        Togo
                     
                  
                  
                     
                        EBA
                     
                  
               
                     
                        TH
                     
                  
                  
                     
                        Thailand
                     
                  
                  
                     
                  
               
                     
                        TJ
                     
                  
                  
                     
                        Tajikistan
                     
                  
                  
                     
                        Standard GSP
                     
                  
               
                     
                        TL
                     
                  
                  
                     
                        Timor-Leste
                     
                  
                  
                     
                        EBA
                     
                  
               
                     
                        TM
                     
                  
                  
                     
                        Turkmenistan
                     
                  
                  
                     
                  
               
                     
                        TN
                     
                  
                  
                     
                        Tunisia
                     
                  
                  
                     
                  
               
                     
                        TO
                     
                  
                  
                     
                        Tonga
                     
                  
                  
                     
                  
               
                     
                        TT
                     
                  
                  
                     
                        Trinidad and Tobago
                     
                  
                  
                     
                  
               
                     
                        TV
                     
                  
                  
                     
                        Tuvalu
                     
                  
                  
                     
                        EBA
                     
                  
               
                     
                        TZ
                     
                  
                  
                     
                        Tanzania
                     
                  
                  
                     
                        EBA
                     
                  
               
                     
                        UA
                     
                  
                  
                     
                        Ukraine
                     
                  
                  
                     
                  
               
                     
                        UG
                     
                  
                  
                     
                        Uganda
                     
                  
                  
                     
                        EBA
                     
                  
               
                     
                        UY
                     
                  
                  
                     
                        Uruguay
                     
                  
                  
                     
                  
               
                     
                        UZ
                     
                  
                  
                     
                        Uzbekistan
                     
                  
                  
                     
                        GSP+
                     
                  
               
                     
                        VC
                     
                  
                  
                     
                        St Vincent and the Grenadines
                     
                  
                  
                     
                  
               
                     
                        VE
                     
                  
                  
                     
                        Venezuela
                     
                  
                  
                     
                  
               
                     
                        VN
                     
                  
                  
                     
                        Vietnam
                     
                  
                  
                     
                  
               
                     
                        VU
                     
                  
                  
                     
                        Vanuatu
                     
                  
                  
                     
                        EBA
                     
                  
               
                     
                        WS
                     
                  
                  
                     
                        Samoa
                     
                  
                  
                     
                  
               
                     
                        XK
                     
                  
                  
                     
                        Kosovo*
                     
                  
                  
                     
                  
               
                     
                        RS
                     
                  
                  
                     
                        Serbia
                     
                  
                  
                     
                  
               
                     
                        YE
                     
                  
                  
                     
                        Yemen
                     
                  
                  
                     
                        EBA
                     
                  
               
                     
                        ZA
                     
                  
                  
                     
                        South Africa
                     
                  
                  
                     
                  
               
                     
                        ZM
                     
                  
                  
                     
                        Zambia
                     
                  
                  
                     
                        EBA
                     
                  
               
                     
                        ZW
                     
                  
                  
                     
                        Zimbabwe
                     
                  
                  
                     
                  
               
               * This designation is without prejudice to positions on status, and is in line with UN Security Council Resolution 1244 (1999) and the International Court of Justice Opinion on the Kosovo's declaration of independence
            
            
               ANNEX II
            
            
               Beneficiary countries for which GSP preferences have been temporarily withdrawn or suspended in respect of all or of certain products
                  originating in those countries
            
            
                     
                        Column A:
                     
                  
                  
                     
                        alphabetical code, in accordance with the nomenclature of countries and territories for the Union external trade statistics 
                     
                  
               
                     
                        Column B:
                     
                     
                        Column C
                     
                  
                  
                     
                        name 
                     
                     
                        arrangement which was withdrawn or suspended from the country
                     
                  
               
            
                     
                        A
                     
                  
                  
                     
                        B
                     
                  
                  
                     
                        C
                     
                  
               
                     
                        BY
                     
                  
                  
                     
                        Belarus
                     
                  
                  
                     
                        Standard GSP
                     
                  
               
                     
                        KH
                     
                  
                  
                     
                        Cambodia
                     
                  
                  
                     
                        EBA
                           2
                        
                     
                  
               
               ANNEX III
            
            
               List of products included in the standard arrangement
                  referred to in Article 1(2), point (a) and in the special incentive arrangement
                  for sustainable development and good governance
                  referred to in Article 1(2), point (b)
            
            
               Notwithstanding the rules for the interpretation of the Combined Nomenclature ('CN'), the description of the products is to be considered as indicative, the tariff preferences being determined by the CN codes. Where 'ex' CN codes are indicated, the tariff preferences are to be determined by the CN code and the description, together.
            
            
               Entry of products with a CN code marked with an asterisk (*) is subject to the conditions laid down in the relevant Union law.
            
            
               The column 'Sensitive/non-sensitive' refers to the products included in the standard arrangement (Article 6). Those products are listed as being either NS (non-sensitive, for the purposes of Article 7(1)) or S (sensitive, for the purposes of Article 7(2)).
            
            
               For reasons of simplification, the products are listed in groups. Those may include products for which Common Customs Tariff duties were withdrawn or suspended.
            
         
         
            
                     
                        GSP Section
                     
                  
                  
                     
                        Chapter
                     
                  
                  
                     
                        CN code
                     
                  
                  
                     
                        Description
                     
                  
                  
                     
                        Sensitive / non-sensitive
                     
                  
               
                     
                        S-1a
                     
                  
                  
                     
                        01
                     
                  
                  
                     
                        0101 29 90 
                     
                  
                  
                     
                        Live horses, other than pure-bred breeding animals, other than for slaughter
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        0101 30 00
                     
                  
                  
                     
                        Live asses
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        0101 90 00
                     
                  
                  
                     
                        Live mules and hinnies
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        0104 20 10*
                     
                  
                  
                     
                        Live, pure-bred breeding goats
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        0106 14 10
                     
                  
                  
                     
                        Live domestic rabbits
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        0106 39 10
                     
                  
                  
                     
                        Live pigeons
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                        02
                     
                  
                  
                     
                        0205 00
                     
                  
                  
                     
                        Meat of horses, asses, mules or hinnies, fresh, chilled or frozen
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        0206 80 91
                     
                  
                  
                     
                        Edible offal of horses, asses, mules or hinnies, fresh or chilled, other than for the manufacture of pharmaceutical products
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        0206 90 91
                     
                  
                  
                     
                        Edible offal of horses, asses, mules or hinnies, frozen, other than for the manufacture of pharmaceutical products
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        0207 14 91
                     
                  
                  
                     
                        Livers, frozen, of fowls of the species Gallus domesticus
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        0207 27 91
                     
                  
                  
                     
                        Livers, frozen, of turkeys
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        0207 45 95
                     
                     
                        0207 55 95
                     
                     
                        0207 60 91
                     
                  
                  
                     
                        Livers, frozen, of ducks, geese or guinea fowls, other than fatty livers of ducks or geese
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        0208 90 70
                     
                  
                  
                     
                        Frogs' legs
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        0210 99 10
                     
                  
                  
                     
                        Meat of horses, salted, in brine or dried
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        0210 99 59
                     
                  
                  
                     
                        Offal of bovine animals, salted, in brine, dried or smoked, other than thick skirt and thin skirt
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        ex 0210 99 85
                     
                  
                  
                     
                        Offal of sheep or goats, salted, in brine, dried or smoked
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        ex 0210 99 85
                     
                  
                  
                     
                        Offal, salted, in brine, dried or smoked, other than poultry liver, other than of domestic swine, of bovine animals or of sheep or goats
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                        04
                     
                  
                  
                     
                        0403 10 51
                     
                  
                  
                     
                        Yogurt, flavoured or containing added fruit, nuts or cocoa
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        0403 10 53
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        0403 10 59
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        0403 10 91
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        0403 10 93
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        0403 10 99
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        0403 90 71
                     
                  
                  
                     
                        Buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream, flavoured or containing added fruit, nuts or cocoa
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        0403 90 73
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        0403 90 79
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        0403 90 91
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        0403 90 93
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        0403 90 99
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        0405 20 10
                     
                  
                  
                     
                        Dairy spreads, of a fat content, by weight, of 39 % or more but not exceeding 75 %
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        0405 20 30
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        0407 19 90
                     
                     
                        0407 29 90
                     
                     
                        0407 90 90
                     
                  
                  
                     
                        Birds' eggs, in shell, fresh, preserved or cooked, other than of poultry
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        0410 00 00
                     
                  
                  
                     
                        Edible products of animal origin, not elsewhere specified or included
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                        05
                     
                  
                  
                     
                        0511 99 39
                     
                  
                  
                     
                        Natural sponges of animal origin, other than raw
                     
                  
                  
                     
                        S
                     
                  
               
                     
                        S-1b
                     
                  
                  
                     
                        03
                     
                  
                  
                     
                        ex Chapter 3
                     
                  
                  
                     
                        Fish and crustaceans, molluscs and other aquatic invertebrates, except for products under subheading 0301 19 00
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        0301 19 00
                     
                  
                  
                     
                        Live, ornamental saltwater fish
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                        S-2a
                     
                  
                  
                     
                        06
                     
                  
                  
                     
                        ex Chapter 6
                     
                  
                  
                     
                        Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage, except for products under subheading 0603 12 00 and 0604 20 40
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        0603 12 00
                     
                  
                  
                     
                        Fresh cut carnations and buds of a kind suitable for bouquets or for ornamental purposes
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        0604 20 40
                     
                  
                  
                     
                        Conifer branches, fresh
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                        S-2b
                     
                  
                  
                     
                        07
                     
                  
                  
                     
                        0701
                     
                  
                  
                     
                        Potatoes, fresh or chilled
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        0703 10
                     
                  
                  
                     
                        Onions and shallots, fresh or chilled
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        0703 90 00
                     
                  
                  
                     
                        Leeks and other alliaceous vegetables, fresh or chilled
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        0704
                     
                  
                  
                     
                        Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        0705
                     
                  
                  
                     
                        Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        0706
                     
                  
                  
                     
                        Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        ex 0707 00 05
                     
                  
                  
                     
                        Cucumbers, fresh or chilled, from 16 May to 31 October
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        0708
                     
                  
                  
                     
                        Leguminous vegetables, shelled or unshelled, fresh or chilled
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        0709 20 00
                     
                  
                  
                     
                        Asparagus, fresh or chilled
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        0709 30 00
                     
                  
                  
                     
                        Aubergines (eggplants), fresh or chilled
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        0709 40 00
                     
                  
                  
                     
                        Celery other than celeriac, fresh or chilled
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        0709 51 00
                     
                     
                        ex 0709 59
                     
                  
                  
                     
                        Mushrooms, fresh or chilled, excluding the products under subheading 0709 59 50
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        0709 60 10
                     
                  
                  
                     
                        Sweet peppers, fresh or chilled
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        0709 60 99
                     
                  
                  
                     
                        Fruits of the genus Capsicum or of the genus Pimenta, fresh or chilled, other than sweet peppers, other than for the manufacture of capsicin or capsicum oleoresin dyes and other than for the industrial manufacture of essential oils or resinoids
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        0709 70 00
                     
                  
                  
                     
                        Spinach, New Zealand spinach and orache spinach (garden spinach), fresh or chilled
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        ex 0709 91 00
                     
                  
                  
                     
                        Globe artichokes, fresh or chilled, from 1 July to 31 October
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        0709 92 10*
                     
                  
                  
                     
                        Olives, fresh or chilled, for uses other than the production of oil
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        0709 93 10
                     
                  
                  
                     
                        Courgettes, fresh or chilled
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        0709 93 90
                     
                     
                        0709 99 90
                     
                  
                  
                     
                        Other vegetables, fresh or chilled
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        0709 99 10
                     
                  
                  
                     
                        Salad vegetables, fresh or chilled, other than lettuce (Lactuca sativa) and chicory (Cichorium spp.)
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        0709 99 20
                     
                  
                  
                     
                        Chard (or white beet) and cardoons, fresh or chilled
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        0709 99 40
                     
                  
                  
                     
                        Capers, fresh or chilled
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        0709 99 50
                     
                  
                  
                     
                        Fennel, fresh or chilled
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        ex 0710
                     
                  
                  
                     
                        Vegetables (uncooked or cooked by steaming or boiling in water), frozen, except for the product of subheading 0710 80 85
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        ex 0711
                     
                  
                  
                     
                        Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption, excluding the products under subheading 0711 20 90
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        ex 0712
                     
                  
                  
                     
                        Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared, excluding olives and the products under subheading 0712 90 19
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        0713
                     
                  
                  
                     
                        Dried leguminous vegetables, shelled, whether or not skinned or split
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        0714 20 10*
                     
                  
                  
                     
                        Sweet potatoes, fresh, whole, and intended for human consumption
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        0714 20 90
                     
                  
                  
                     
                        Sweet potatoes, fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets, other than fresh and whole and intended for human consumption
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        0714 90 90
                     
                  
                  
                     
                        Jerusalem artichokes and similar roots and tubers with high inulin content, fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets; sago pith
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                        08
                     
                  
                  
                     
                        0802 11 90
                     
                  
                  
                     
                        Almonds, fresh or dried, whether or not shelled, other than bitter
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        0802 12 90
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        0802 21 00
                     
                  
                  
                     
                        Hazelnuts or filberts (Corylus spp.), fresh or dried, whether or not shelled
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        0802 22 00
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        0802 31 00
                     
                  
                  
                     
                        Walnuts, fresh or dried, whether or not shelled
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        0802 32 00
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        0802 41 00
                     
                     
                        0802 42 00
                     
                  
                  
                     
                        Chestnuts (Castanea spp.), fresh or dried, whether or not shelled or peeled
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        0802 51 00
                     
                     
                        0802 52 00
                     
                  
                  
                     
                        Pistachios, fresh or dried, whether or not shelled or peeled
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        0802 61 00
                     
                     
                        0802 62 00
                     
                  
                  
                     
                        Macadamia nuts, fresh or dried, whether or not shelled or peeled
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        0802 90 50
                     
                  
                  
                     
                        Pine nuts, fresh or dried, whether or not shelled or peeled
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        0802 90 85
                     
                  
                  
                     
                        Other nuts, fresh or dried, whether or not shelled or peeled
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        0803 10 10
                     
                  
                  
                     
                        Plantains, fresh
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        0803 10 90
                     
                     
                        0803 90 90
                     
                  
                  
                     
                        Bananas, including plantains, dried
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        0804 10 00
                     
                  
                  
                     
                        Dates, fresh or dried
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        0804 20 10
                     
                  
                  
                     
                        Figs, fresh or dried
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        0804 20 90
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        0804 30 00
                     
                  
                  
                     
                        Pineapples, fresh or dried
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        0804 40 00
                     
                  
                  
                     
                        Avocados, fresh or dried
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        ex 0805 21
                     
                  
                  
                     
                        Mandarins (including tangerines and satsumas), and clementines, wilkings and similar citrus hybrids, fresh or dried, from 1 March to 31 October
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        ex 0805 22
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        ex 0805 29
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        0805 40 00
                     
                  
                  
                     
                        Grapefruit, including pomelos, fresh or dried
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        0805 50 90
                     
                  
                  
                     
                        Limes (Citrus aurantifolia, Citrus latifolia), fresh or dried
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        0805 90 00
                     
                  
                  
                     
                        Other citrus fruit, fresh or dried
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        ex 0806 10 10
                     
                  
                  
                     
                        Table grapes, fresh, from 1 January to 20 July and from 21 November to 31 December, excluding grapes of the variety Emperor (Vitis vinifera cv.) from 1 to 31 December
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        0806 10 90
                     
                  
                  
                     
                        Other grapes, fresh
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        ex 0806 20
                     
                  
                  
                     
                        Dried grapes, excluding products under subheading ex 0806 20 30 in immediate containers of a net capacity exceeding 2 kg
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        0807 11 00
                     
                  
                  
                     
                        Melons (including watermelons), fresh
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        0807 19 00
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        0808 10 10
                     
                  
                  
                     
                        Cider apples, fresh, in bulk, from 16 September to 15 December
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        0808 30 10
                     
                  
                  
                     
                        Perry pears, fresh, in bulk, from 1 August to 31 December
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        ex 0808 30 90
                     
                  
                  
                     
                        Other pears, fresh, from 1 May to 30 June
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        0808 40 00
                     
                  
                  
                     
                        Quinces, fresh
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        ex 0809 10 00
                     
                  
                  
                     
                        Apricots, fresh, from 1 January to 31 May and from 1 August to 31 December
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        0809 21 00
                     
                  
                  
                     
                        Sour cherries (Prunus cerasus), fresh
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        ex 0809 29
                     
                  
                  
                     
                        Cherries, fresh, from 1 January to 20 May and from 11 August to 31 December, other than sour cherries (Prunus cerasus)
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        ex 0809 30
                     
                  
                  
                     
                        Peaches, including nectarines, fresh, from 1 January to 10 June and from 1 October to 31 December
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        ex 0809 40 05
                     
                  
                  
                     
                        Plums, fresh, from 1 January to 10 June and from 1 October to 31 December
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        0809 40 90
                     
                  
                  
                     
                        Sloes, fresh
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        ex 0810 10 00
                     
                  
                  
                     
                        Strawberries, fresh, from 1 January to 30 April and from 1 August to 31 December
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        0810 20
                     
                  
                  
                     
                        Raspberries, blackberries, mulberries and loganberries, fresh
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        0810 30 
                     
                  
                  
                     
                        Black-, white- or redcurrants and gooseberries, fresh
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        0810 40 30
                     
                  
                  
                     
                        Fruit of the species Vaccinium myrtillus, fresh
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        0810 40 50
                     
                  
                  
                     
                        Fruit of the species Vaccinium macrocarpon and Vaccinium corymbosum, fresh
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        0810 40 90
                     
                  
                  
                     
                        Other fruits of the genus Vaccinium, fresh
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        0810 50 00
                     
                  
                  
                     
                        Kiwifruit, fresh
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        0810 60 00
                     
                  
                  
                     
                        Durians, fresh
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        0810 70 00
                     
                     
                        0810 90 75
                     
                  
                  
                     
                        Persimmons
                     
                     
                        Other fruit, fresh
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        ex 0811
                     
                  
                  
                     
                        Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter, except for products under subheadings 0811 10 and 0811 20
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        ex 0812
                     
                  
                  
                     
                        Fruit and nuts, provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption, except for products under subheading 0812 90 30
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        0812 90 30
                     
                  
                  
                     
                        Papaws (papayas)
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        0813 10 00
                     
                  
                  
                     
                        Apricots, dried
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        0813 20 00
                     
                  
                  
                     
                        Prunes
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        0813 30 00
                     
                  
                  
                     
                        Apples, dried
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        0813 40 10
                     
                  
                  
                     
                        Peaches, including nectarines, dried
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        0813 40 30
                     
                  
                  
                     
                        Pears, dried
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        0813 40 50
                     
                  
                  
                     
                        Papaws (papayas), dried
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        0813 40 95
                     
                  
                  
                     
                        Other fruit, dried, other than that of headings 0801 to 0806
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        0813 50 12
                     
                  
                  
                     
                        Mixtures of dried fruit (other than that of headings 0801 to 0806) of papaws (papayas), tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola or pitahaya, but not containing prunes
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        0813 50 15
                     
                  
                  
                     
                        Other mixtures of dried fruit (other than that of headings 0801 to 0806), not containing prunes
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        0813 50 19
                     
                  
                  
                     
                        Mixtures of dried fruit (other than that of headings 0801 to 0806), containing prunes
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        0813 50 31
                     
                  
                  
                     
                        Mixtures exclusively of tropical nuts of headings 0801 and 0802
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        0813 50 39
                     
                  
                  
                     
                        Mixtures exclusively of nuts of headings 0801 and 0802, other than of tropical nuts
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        0813 50 91
                     
                  
                  
                     
                        Other mixtures of nuts and dried fruits of Chapter 8, not containing prunes or figs
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        0813 50 99
                     
                  
                  
                     
                        Other mixtures of nuts and dried fruits of Chapter 8
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        0814 00 00
                     
                  
                  
                     
                        Peel of citrus fruit or melons (including watermelons), fresh, frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                        S-2c
                     
                  
                  
                     
                        09
                     
                  
                  
                     
                        ex Chapter 9
                     
                  
                  
                     
                        Coffee, tea, maté and spices, except the products under subheadings 0901 12 00, 0901 21 00, 0901 22 00, 0901 90 90 and 0904 21 10, headings 0905 and 0907, and subheadings 0910 91 90, 0910 99 33, 0910 99 39, 0910 99 50 and 0910 99 99
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        0901 12 00
                     
                  
                  
                     
                        Coffee, not roasted, decaffeinated
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        0901 21 00
                     
                  
                  
                     
                        Coffee, roasted, not decaffeinated
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        0901 22 00
                     
                  
                  
                     
                        Coffee, roasted, decaffeinated
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        0901 90 90
                     
                  
                  
                     
                        Coffee substitutes containing coffee in any proportion
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        0904 21 10
                     
                  
                  
                     
                        Sweet peppers, dried, neither crushed nor ground
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        0905
                     
                  
                  
                     
                        Vanilla
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        0907
                     
                  
                  
                     
                        Cloves (whole fruit, cloves and stems)
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        0910 91 90
                     
                  
                  
                     
                        Mixtures of two or more products under different headings of headings 0904 to 0910, crushed or ground
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        0910 99 33
                     
                  
                  
                     
                        Thyme; bay leaves
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        0910 99 39
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        0910 99 50
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        0910 99 99
                     
                  
                  
                     
                        Other spices, crushed or ground, other than mixtures of two or more products under different headings of headings 0904 to 0910
                     
                  
                  
                     
                        S
                     
                  
               
                     
                        S-2d
                     
                  
                  
                     
                        10
                     
                  
                  
                     
                        1008 50 00
                     
                  
                  
                     
                        Quinoa (Chenopodium quinoa)
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                        11
                     
                  
                  
                     
                        1104 29 17
                     
                  
                  
                     
                        Hulled cereal grains excluding barley, oats, maize, rice and wheat
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        1105
                     
                  
                  
                     
                        Flour, meal, powder, flakes, granules and pellets of potatoes
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        1106 10 00
                     
                  
                  
                     
                        Flour, meal and powder of the dried leguminous vegetables of heading 0713
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        1106 30
                     
                  
                  
                     
                        Flour, meal and powder of products from Chapter 8
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        1108 20 00
                     
                  
                  
                     
                        Inulin
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                        12
                     
                  
                  
                     
                        ex Chapter 12
                     
                  
                  
                     
                        Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit, except for products under subheadings 1209 21 00, 1209 23 80, 1209 29 50, 1209 29 80, 1209 30 00, 1209 91 80 and 1209 99 91; industrial or medicinal plants, except for products under subheading 1211 90 30, and excluding products under heading 1210 and subheadings 1212 91 and 1212 93 00
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        1209 21 00
                     
                  
                  
                     
                        Lucerne (alfalfa) seed, of a kind used for sowing
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        1209 23 80
                     
                  
                  
                     
                        Other fescue seed, of a kind used for sowing
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        1209 29 50
                     
                  
                  
                     
                        Lupine seed, of a kind used for sowing
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        1209 29 80
                     
                  
                  
                     
                        Seeds of other forage plants, of a kind used for sowing
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        1209 30 00
                     
                  
                  
                     
                        Seeds of herbaceous plants cultivated principally for their flowers, of a kind used for sowing
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        1209 91 80
                     
                  
                  
                     
                        Other vegetable seeds, of a kind used for sowing
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        1209 99 91
                     
                  
                  
                     
                        Seeds of plants cultivated principally for their flowers, of a kind used for sowing, other than those of subheading 1209 30 00
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        1211 90 30
                     
                  
                  
                     
                        Tonquin beans, fresh or dried, whether or not cut, crushed or powdered
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                        13
                     
                  
                  
                     
                        ex Chapter 13
                     
                  
                  
                     
                        Lac; gums, resins and other vegetable saps and extracts, except for products under subheading 1302 12 00
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        1302 12 00
                     
                  
                  
                     
                        Vegetable saps and extracts, of liquorice
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                        S-3
                     
                  
                  
                     
                        15
                     
                  
                  
                     
                        1501 90 00 
                     
                  
                  
                     
                        Poultry fat, other than that of headings 0209 or 1503
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        1502 10 90
                     
                     
                        1502 90 90
                     
                  
                  
                     
                        Fats of bovine animals, sheep or goats, other than those of heading 1503 and other than for industrial uses other than the manufacture of foodstuffs for human consumption
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        1503 00 19
                     
                  
                  
                     
                        Lard stearin and oleostearin, other than for industrial uses
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        1503 00 90
                     
                  
                  
                     
                        Lard oil, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared, other than tallow oil for industrial uses other than the manufacture of foodstuffs for human consumption
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        1504
                     
                  
                  
                     
                        Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        1505 00 10
                     
                  
                  
                     
                        Wool grease, crude
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        1507
                     
                  
                  
                     
                        Soya-bean oil and its fractions, whether or not refined, but not chemically modified
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        1508
                     
                  
                  
                     
                        Groundnut oil and its fractions, whether or not refined, but not chemically modified
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        1511 10 90
                     
                  
                  
                     
                        Palm oil, crude, other than for technical or industrial uses other than the manufacture of foodstuffs for human consumption
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        1511 90
                     
                  
                  
                     
                        Palm oil and its fractions, whether or not refined but not chemically modified, other than crude oil
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        1512
                     
                  
                  
                     
                        Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        1513
                     
                  
                  
                     
                        Coconut (copra), palm-kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        1514
                     
                  
                  
                     
                        Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        1515
                     
                  
                  
                     
                        Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        ex 1516
                     
                  
                  
                     
                        Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared, except for products under subheading 1516 20 10
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        1516 20 10
                     
                  
                  
                     
                        Hydrogenated castor oil, so called 'opal-wax'
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        1517
                     
                  
                  
                     
                        Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of Chapter 15, other than edible fats or oils or their fractions of heading 1516
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        1518 00
                     
                  
                  
                     
                        Animal or vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516; inedible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of Chapter 15, not elsewhere specified or included
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        1521 90 99
                     
                  
                  
                     
                        Beeswax and other insect waxes, whether or not refined or coloured, other than raw
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        1522 00 10
                     
                  
                  
                     
                        Degras
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        1522 00 91
                     
                  
                  
                     
                        Oil foots and dregs; soapstocks, other than containing oil having the characteristics of olive oil
                     
                  
                  
                     
                        S
                     
                  
               
                     
                        S-4a
                     
                  
                  
                     
                        16
                     
                  
                  
                     
                        1601 00 10
                     
                  
                  
                     
                        Sausages and similar products, of liver, and food preparations based on liver
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        1602 20 10
                     
                  
                  
                     
                        Goose or duck liver, prepared or preserved
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        1602 41 90
                     
                  
                  
                     
                        Ham and cuts thereof, prepared or preserved, of swine other than of domestic swine
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        1602 42 90
                     
                  
                  
                     
                        Shoulders and cuts thereof, prepared or preserved, of swine other than of domestic swine
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        1602 49 90
                     
                  
                  
                     
                        Other prepared or preserved meat or meat offal, including mixtures, of swine other than of domestic swine
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        1602 90 31
                     
                  
                  
                     
                        Other prepared or preserved meat or meat offal, of game or rabbit
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        1602 90 69
                     
                  
                  
                     
                        Other prepared or preserved meat or meat offal, of sheep or goats or other animals, not containing uncooked bovine meat or offal and not containing meat or meat offal of domestic swine
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        1602 90 91
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        1602 90 95
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        1602 90 99
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        1603 00 10
                     
                  
                  
                     
                        Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates, in immediate packings of a net content not exceeding 1 kg
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        1604
                     
                  
                  
                     
                        Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        1605
                     
                  
                  
                     
                        Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved
                     
                  
                  
                     
                        S
                     
                  
               
                     
                        S-4b
                     
                  
                  
                     
                        17
                     
                  
                  
                     
                        1702 50 00
                     
                  
                  
                     
                        Chemically pure fructose
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        1702 90 10
                     
                  
                  
                     
                        Chemically pure maltose
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        1704
                     
                  
                  
                     
                        Sugar confectionery (including white chocolate), not containing cocoa
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                        18
                     
                  
                  
                     
                        Chapter 18
                     
                  
                  
                     
                        Cocoa and cocoa preparations
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                        19
                     
                  
                  
                     
                        ex Chapter 19
                     
                  
                  
                     
                        Preparations of cereals, flour, starch or milk; pastrycooks' products, except for products under subheadings 1901 20 00 and 1901 90 91
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        1901 20 00
                     
                  
                  
                     
                        Mixes and doughs for the preparation of bakers' wares of heading 1905
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        1901 90 91
                     
                  
                  
                     
                        Other, containing no milkfats, sucrose, isoglucose, glucose or starch or containing less than 1,5 % milk fat, 5 % sucrose (including invert sugar) or isoglucose, 5 % glucose or starch, excluding food preparations in powder form of goods of headings 0401 to 0404
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                        20
                     
                  
                  
                     
                        ex Chapter 20
                     
                  
                  
                     
                        Preparations of vegetables, fruit, nuts or other parts of plants, except for products under subheadings 2008 20 19, 2008 20 39, and excluding products under heading 2002 and subheadings 2005 80 00, 2008 40 19, 2008 40 31, 2008 40 51 to 2008 40 90, 2008 70 19, 2008 70 51, 2008 70 61 to 2008 70 98
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        2008 20 19
                     
                  
                  
                     
                        Pineapples, otherwise prepared or preserved, containing added spirit, not elsewhere specified or included
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        2008 20 39
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        21
                     
                  
                  
                     
                        ex Chapter 21
                     
                  
                  
                     
                        Miscellaneous edible preparations, except for products under subheadings 2101 20 and 2102 20 19, and excluding products under subheadings 2106 10, 2106 90 30, 2106 90 51, 2106 90 55 and 2106 90 59
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        2101 20
                     
                  
                  
                     
                        Extracts, essences and concentrates, of tea or maté, and preparations with a basis of these extracts, essences or concentrates, or with a basis of tea or maté
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        2102 20 19
                     
                  
                  
                     
                        Other inactive yeasts
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                        22
                     
                  
                  
                     
                        ex Chapter 22
                     
                  
                  
                     
                        Beverages, spirits and vinegar, excluding products under heading 2207, subheadings 2204 10 11 to 2204 30 10 and subheading 2208 40
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                        23
                     
                  
                  
                     
                        2302 50 00
                     
                  
                  
                     
                        Residues and wastes of a similar kind, whether or not in the form of pellets, resulting from the grinding or other working of leguminous plants
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        2307 00 19
                     
                  
                  
                     
                        Other wine lees
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        2308 00 19
                     
                  
                  
                     
                        Other grape marc
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        2308 00 90
                     
                  
                  
                     
                        Other vegetable materials and vegetable waste, vegetable residues and by-products, whether or not in the form of pellets, of a kind used in animal feeding, not elsewhere specified or included
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        2309 10 90
                     
                  
                  
                     
                        Other dog or cat food put up for retail sale, other than containing starch or glucose, glucose syrup, maltodextrine or maltodextrine syrup of subheadings 1702 30 50 to 1702 30 90, 1702 40 90, 1702 90 50 and 2106 90 55 or milk products
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        2309 90 10
                     
                  
                  
                     
                        Fish or marine mammal solubles, of a kind used in animal feeding
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        2309 90 91
                     
                  
                  
                     
                        Beetpulp with added molasses, of a kind used in animal feeding
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        2309 90 96
                     
                  
                  
                     
                        Other preparations of a kind used in animal feeding, whether or not containing by weight 49 % or more of choline chloride on an organic or inorganic base
                     
                  
                  
                     
                        S
                     
                  
               
                     
                        S-4c
                     
                  
                  
                     
                        24
                     
                  
                  
                     
                        ex Chapter 24
                     
                  
                  
                     
                        Tobacco and manufactured tobacco substitutes, except for products under subheading 2401 10 60
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        2401 10 60
                     
                  
                  
                     
                        Sun-cured Oriental type tobacco, unstemmed or unstripped
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                        S-5
                     
                  
                  
                     
                        25
                     
                  
                  
                     
                        2519 90 10
                     
                  
                  
                     
                        Magnesium oxide, other than calcined natural magnesium carbonate
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        2522
                     
                  
                  
                     
                        Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 2825
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        2523
                     
                  
                  
                     
                        Portland cement, aluminous cement, slag cement, supersulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                        27
                     
                  
                  
                     
                        Chapter 27
                     
                  
                  
                     
                        Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                        S-6a
                     
                  
                  
                     
                        28
                     
                  
                  
                     
                        2801
                     
                  
                  
                     
                        Fluorine, chlorine, bromine and iodine
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        2802 00 00
                     
                  
                  
                     
                        Sulphur, sublimed or precipitated; colloidal sulphur
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        ex 2804
                     
                  
                  
                     
                        Hydrogen, rare gases and other non-metals, excluding products under subheading 2804 69 00
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        2805 19
                     
                  
                  
                     
                        Alkali or alkaline-earth metals other than sodium and calcium
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        2805 30
                     
                  
                  
                     
                        Rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        2806
                     
                  
                  
                     
                        Hydrogen chloride (hydrochloric acid); chlorosulphuric acid
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        2807 00
                     
                  
                  
                     
                        Sulphuric acid; oleum
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        2808 00 00
                     
                  
                  
                     
                        Nitric acid; sulphonitric acids
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        2809
                     
                  
                  
                     
                        Diphosphorus pentaoxide; phosphoric acid; polyphosphoric acids, whether or not chemically defined
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        2810 00 90
                     
                  
                  
                     
                        Oxides of boron, other than diboron trioxide; boric acids
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        2811
                     
                  
                  
                     
                        Other inorganic acids and other inorganic oxygen compounds of non-metals
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        2812
                     
                  
                  
                     
                        Halides and halide oxides of non-metals
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        2813
                     
                  
                  
                     
                        Sulphides of non-metals; commercial phosporus trisulphide
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        2814
                     
                  
                  
                     
                        Ammonia, anhydrous or in aqueous solution
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        2815
                     
                  
                  
                     
                        Sodium hydroxide (caustic soda); potassium hydroxide (caustic potash); peroxide of sodium or potassium
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        2816
                     
                  
                  
                     
                        Hydroxide and peroxide of magnesium; oxides, hydroxides and peroxides, of strontium or barium
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        2817 00 00
                     
                  
                  
                     
                        Zinc oxide; zinc peroxide
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        2818 10
                     
                  
                  
                     
                        Artificial corundum, whether or not chemically defined
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        2818 20
                     
                  
                  
                     
                        Aluminium oxide, other than artificial corundum
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        2819
                     
                  
                  
                     
                        Chromium oxides and hydroxides
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        2820
                     
                  
                  
                     
                        Manganese oxides
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        2821
                     
                  
                  
                     
                        Iron oxides and hydroxides; earth colours containing by weight 70 % or more of combined iron evaluated as Fe2O3
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        2822 00 00
                     
                  
                  
                     
                        Cobalt oxides and hydroxides; commercial cobalt oxides
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        2823 00 00
                     
                  
                  
                     
                        Titanium oxides
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        2824
                     
                  
                  
                     
                        Lead oxides; red lead and orange lead
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        ex 2825
                     
                  
                  
                     
                        Hydrazine and hydroxylamine and their inorganic salts; other inorganic bases; other metal oxides, hydroxides and peroxides, except for products under subheadings 2825 10 00 and 2825 80 00
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        2825 10 00
                     
                  
                  
                     
                        Hydrazine and hydroxylamine and their inorganic salts
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        2825 80 00
                     
                  
                  
                     
                        Antimony oxides
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        2826
                     
                  
                  
                     
                        Fluorides; fluorosilicates, fluoroaluminates and other complex fluorine salts
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        ex 2827
                     
                  
                  
                     
                        Chlorides, chloride oxides and chloride hydroxides, except for products under subheadings 2827 10 00 and 2827 32 00; bromides and bromide oxides; iodides and iodide oxides
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        2827 10 00
                     
                  
                  
                     
                        Ammonium chloride
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        2827 32 00
                     
                  
                  
                     
                        Aluminium chloride
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        2828
                     
                  
                  
                     
                        Hypochlorites; commercial calcium hypochlorite; chlorites; hypobromites
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        2829
                     
                  
                  
                     
                        Chlorates and perchlorates; bromates and perbromates; iodates and periodates
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        ex 2830
                     
                  
                  
                     
                        Sulphides, except for products under subheading 2830 10 00; polysulphides, whether or not chemically defined
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        2830 10 00
                     
                  
                  
                     
                        Sodium sulphides
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        2831
                     
                  
                  
                     
                        Dithionites and sulphoxylates
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        2832
                     
                  
                  
                     
                        Sulphites; thiosulphates
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        2833
                     
                  
                  
                     
                        Sulphates; alums; peroxosulphates (persulphates)
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        2834 10 00
                     
                  
                  
                     
                        Nitrites
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        2834 21 00
                     
                  
                  
                     
                        Nitrates
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        2834 29
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        2835
                     
                  
                  
                     
                        Phosphinates (hypophosphites), phosphonates (phosphites) and phosphates; polyphosphates, whether or not chemically defined
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        ex 2836
                     
                  
                  
                     
                        Carbonates, except for products under subheadings 2836 20 00, 2836 40 00 and 2836 60 00; peroxocarbonates (percarbonates); commercial ammonium carbonate containing ammonium carbamate
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        2836 20 00
                     
                  
                  
                     
                        Disodium carbonate
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        2836 40 00
                     
                  
                  
                     
                        Potassium carbonates
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        2836 60 00
                     
                  
                  
                     
                        Barium carbonate
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        2837
                     
                  
                  
                     
                        Cyanides, cyanide oxides and complex cyanides
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        2839
                     
                  
                  
                     
                        Silicates; commercial alkali metal silicates
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        2840
                     
                  
                  
                     
                        Borates; peroxoborates (perborates)
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        ex 2841
                     
                  
                  
                     
                        Salts of oxometallic or peroxometallic acids, except for the product of subheading 2841 61 00
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        2841 61 00
                     
                  
                  
                     
                        Potassium permanganate
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        2842
                     
                  
                  
                     
                        Other salts of inorganic acids or peroxoacids (including aluminosilicates, whether or not chemically defined), other than azides
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        2843
                     
                  
                  
                     
                        Colloidal precious metals; inorganic or organic compounds of precious metals, whether or not chemically defined; amalgams of precious metals
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        ex 2844 30 11
                     
                  
                  
                     
                        Cermets containing uranium depleted in U-235 or compounds of this product, other than unwrought
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        ex 2844 30 51
                     
                  
                  
                     
                        Cermets containing thorium or compounds of thorium, other than unwrought
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        2845 90 90
                     
                  
                  
                     
                        Isotopes other than those of heading 2844, and compounds, inorganic or organic, of such isotopes, whether or not chemically defined, other than deuterium and compounds thereof, hydrogen and compounds thereof enriched in deuterium or mixtures and solutions containing these products
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        2846
                     
                  
                  
                     
                        Compounds, inorganic or organic, of rare-earth metals, of yttrium or of scandium or of mixtures of these metals
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        2847 00 00
                     
                  
                  
                     
                        Hydrogen peroxide, whether or not solidified with urea
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        ex 2849
                     
                  
                  
                     
                        Carbides, whether or not chemically defined, except for products under subheadings 2849 20 00 and 2849 90 30
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        2849 20 00
                     
                  
                  
                     
                        Silicon carbide, whether or not chemically defined
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        2849 90 30
                     
                  
                  
                     
                        Carbides of tungsten, whether or not chemically defined
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        ex 2850 00
                     
                  
                  
                     
                        Hydrides, nitrides, azides and borides, whether or not chemically defined, other than compounds which are also carbides of heading 2849
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        ex 2850 00 60
                     
                  
                  
                     
                        Silicides, whether or not chemically defined
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        2852
                     
                  
                  
                     
                        Compounds, inorganic or organic, of mercury, excluding amalgams
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        2853 
                     
                  
                  
                     
                        Phosphides, whether or not chemically defined, excluding ferrophosphorus; other inorganic compounds (including distilled or conductivity water and water of similar purity); liquid air (whether or not rare gases have been removed); compressed air; amalgams, other than amalgams of precious metals
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                        29
                     
                  
                  
                     
                        2903
                     
                  
                  
                     
                        Halogenated derivatives of hydrocarbons
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        ex 2904
                     
                  
                  
                     
                        Sulphonated, nitrated or nitrosated derivatives of hydrocarbons, whether or not halogenated, except for products under subheading 2904 20 00
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        2904 20 00
                     
                  
                  
                     
                        Derivatives containing only nitro or only nitroso groups
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        ex 2905
                     
                  
                  
                     
                        Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives, except for the product of subheading 2905 45 00, and excluding products under subheadings 2905 43 00 and 2905 44
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        2905 45 00
                     
                  
                  
                     
                        Glycerol
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        2906
                     
                  
                  
                     
                        Cyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        ex 2907
                     
                  
                  
                     
                        Phenols, except for products under subheadings 2907 15 90 and ex 2907 22 00; phenol-alcohols
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        2907 15 90
                     
                  
                  
                     
                        Naphthols and their salts, other than 1-naphthol
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        ex 2907 22 00
                     
                  
                  
                     
                        Hydroquinone (quinol)
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        2908
                     
                  
                  
                     
                        Halogenated, sulphonated, nitrated or nitrosated derivatives of phenols or phenol-alcohols
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        2909
                     
                  
                  
                     
                        Ethers, ether-alcohols, ether-phenols, ether-alcohol-phenols, alcohol peroxides, ether peroxides, ketone peroxides (whether or not chemically defined), and their halogenated, sulphonated, nitrated or nitrosated derivatives
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        2910
                     
                  
                  
                     
                        Epoxides, epoxyalcohols, epoxyphenols and epoxyethers, with a three-membered ring, and their halogenated, sulphonated, nitrated or nitrosated derivatives
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        2911 00 00
                     
                  
                  
                     
                        Acetals and hemiacetals, whether or not with other oxygen function, and their halogenated, sulphonated, nitrated or nitrosated derivatives
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        ex 2912
                     
                  
                  
                     
                        Aldehydes, whether or not with other oxygen function; cyclic polymers of aldehydes; paraformaldehyde, except for the product of subheading 2912 41 00
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        2912 41 00
                     
                  
                  
                     
                        Vanillin (4-hydroxy-3-methoxybenzaldehyde)
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        2913 00 00
                     
                  
                  
                     
                        Halogenated, sulphonated, nitrated or nitrosated derivatives of products under heading 2912
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        ex 2914
                     
                  
                  
                     
                        Ketones and quinones, whether or not with other oxygen function, and their halogenated, sulphonated, nitrated or nitrosated derivatives, except for products under subheadings 2914 11 00, ex 2914 29 and 2914 22 00
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        2914 11 00
                     
                  
                  
                     
                        Acetone
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        ex 2914 29
                     
                  
                  
                     
                        Camphor
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        2914 22 00
                     
                  
                  
                     
                        Cyclohexanone and methylcyclohexanones
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        2915
                     
                  
                  
                     
                        Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        ex 2916
                     
                  
                  
                     
                        Unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic acids, their anhydrides, halides, peroxides and peroxyacids, and their halogenated, sulphonated, nitrated or nitrosated derivatives, except for products under subheadings ex 2916 11 00, 2916 12 and 2916 14
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        ex 2916 11 00
                     
                  
                  
                     
                        Acrylic acid
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        2916 12
                     
                  
                  
                     
                        Esters of acrylic acid
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        2916 14
                     
                  
                  
                     
                        Esters of methacrylic acid
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        ex 2917
                     
                  
                  
                     
                        Polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids and their halogenated, sulphonated, nitrated or nitrosated derivatives, except for products under subheadings 2917 11 00, ex 2917 12 00, 2917 14 00, 2917 32 00, 2917 35 00 and 2917 36 00
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        2917 11 00
                     
                  
                  
                     
                        Oxalic acid, its salts and esters
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        ex 2917 12 00
                     
                  
                  
                     
                        Adipic acid and its salts
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        2917 14 00
                     
                  
                  
                     
                        Maleic anhydride
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        2917 32 00
                     
                  
                  
                     
                        Dioctyl orthophthalates
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        2917 35 00
                     
                  
                  
                     
                        Phthalic anhydride
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        2917 36 00
                     
                  
                  
                     
                        Terephthalic acid and its salts
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        ex 2918
                     
                  
                  
                     
                        Carboxylic acids with additional oxygen function and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives, except for products under subheadings 2918 14 00, 2918 15 00, 2918 21 00, 2918 22 00 and ex 2918 29 00
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        2918 14 00
                     
                  
                  
                     
                        Citric acid
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        2918 15 00
                     
                  
                  
                     
                        Salts and esters of citric acid
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        2918 21 00
                     
                  
                  
                     
                        Salicylic acid and its salts
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        2918 22 00
                     
                  
                  
                     
                        o-Acetylsalicylic acid, its salts and esters
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        ex 2918 29 00
                     
                  
                  
                     
                        Sulphosalicylic acids, hydroxynaphthoic acids; their salts and esters
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        2919
                     
                  
                  
                     
                        Phosphoric esters and their salts, including lactophosphates; their halogenated, sulphonated, nitrated or nitrosated derivatives
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        2920
                     
                  
                  
                     
                        Esters of other inorganic acids of non-metals (excluding esters of hydrogen halides) and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        2921
                     
                  
                  
                     
                        Amine-function compounds
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        2922
                     
                  
                  
                     
                        Oxygen-function amino-compounds
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        2923
                     
                  
                  
                     
                        Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids, whether or not chemically defined
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        ex 2924
                     
                  
                  
                     
                        Carboxyamide-function compounds and amide-function compounds of carbonic acid, except for products under subheading 2924 23 00
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        2924 23 00
                     
                  
                  
                     
                        2-Acetamidobenzoic acid (N-acetylanthranilic acid) and its salts
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        2925
                     
                  
                  
                     
                        Carboxyimide-function compounds (including saccharin and its salts) and imine-function compounds
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        ex 2926
                     
                  
                  
                     
                        Nitrile-function compounds, except for the product of subheading 2926 10 00
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        2926 10 00
                     
                  
                  
                     
                        Acrylonitrile
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        2927 00 00
                     
                  
                  
                     
                        Diazo-, azo- or azoxy-compounds
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        2928 00 90
                     
                  
                  
                     
                        Other organic derivatives of hydrazine or of hydroxylamine
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        2929 10
                     
                  
                  
                     
                        Isocyanates
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        2929 90 00
                     
                  
                  
                     
                        Other compounds with other nitrogen function
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        2930 20 00
                     
                  
                  
                     
                        Thiocarbamates and dithiocarbamates, and thiuram mono-, di- or tetrasulphides; dithiocarbonates (xanthates)
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        2930 30 00
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        ex 2930 90 98
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        2930 40 90
                     
                  
                  
                     
                        Methionine, captafol (ISO), methamidophos (ISO), and other organo-sulphur compounds other than dithiocarbonates (xanthates)
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        2930 80 00
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        2930 90 13
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        2930 90 16
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        2930 70 00
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        2930 60 00
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        ex 2930 90 98
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        2931
                     
                  
                  
                     
                        Other organo-inorganic compounds
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        ex 2932
                     
                  
                  
                     
                        Heterocyclic compounds with oxygen hetero-atom(s) only, except for products under subheadings 2932 12 00, 2932 13 00 and ex 2932 20 90
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        2932 12 00
                     
                  
                  
                     
                        2-Furaldehyde (furfuraldehyde)
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        2932 13 00
                     
                  
                  
                     
                        Furfuryl alcohol and tetrahydrofurfuryl alcohol
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        ex 2932 20 90
                     
                  
                  
                     
                        Coumarin, methylcoumarins and ethylcoumarins
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        ex 2933
                     
                  
                  
                     
                        Heterocylic compounds with nitrogen hetero-atom(s) only, except for the product of subheading 2933 61 00
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        2933 61 00
                     
                  
                  
                     
                        Melamine
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        2934
                     
                  
                  
                     
                        Nucleic acids and their salts, whether or not chemically defined; other heterocyclic compounds
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        2935 00
                     
                  
                  
                     
                         Sulphonamides
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        2938
                     
                  
                  
                     
                        Glycosides, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        ex 2940 00 00
                     
                  
                  
                     
                        Sugars, chemically pure, other than sucrose, lactose, maltose, glucose and fructose, and except for rhamnose, raffinose and mannose; sugar ethers, sugar acetals and sugar esters, and their salts, other than products under headings 2937, 2938 or 2939
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        ex 2940 00 00
                     
                  
                  
                     
                        Rhamnose, raffinose and mannose
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        2941 20 30
                     
                  
                  
                     
                        Dihydrostreptomycin, its salts, esters and hydrates
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        2942 00 00
                     
                  
                  
                     
                        Other organic compounds
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                        S-6b
                     
                  
                  
                     
                        31
                     
                  
                  
                     
                        3102 21
                     
                  
                  
                     
                        Ammonium sulphate
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        3102 40
                     
                  
                  
                     
                        Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        3102 50
                     
                  
                  
                     
                        Sodium nitrate
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        3102 60
                     
                  
                  
                     
                        Double salts and mixtures of calcium nitrate and ammonium nitrate
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        3103 11 00
                     
                     
                        3103 19 00
                     
                  
                  
                     
                        Superphosphates
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        3105
                     
                  
                  
                     
                        Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of Chapter 31 in tablets or similar forms or in packages of a gross weight not exceeding 10 kg
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                        32
                     
                  
                  
                     
                        ex Chapter 32
                     
                  
                  
                     
                        Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks; except for products under headings 3204 and 3206, and excluding products under subheadings 3201 90 20, ex 3201 90 90 (tanning extracts of eucalyptus), ex 3201 90 90 (tanning extracts derived from gambier and myrobalan fruits) and ex 3201 90 90 (other tanning extracts of vegetable origin)
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        3201 20 00
                     
                  
                  
                     
                        Wattle extract
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        3204
                     
                  
                  
                     
                        Synthetic organic colouring matter, whether or not chemically defined; preparations as specified in note 3 to Chapter 32 based on synthetic organic colouring matter; synthetic organic products of a kind used as fluorescent brightening agents or as luminophores, whether or not chemically defined
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        3206
                     
                  
                  
                     
                        Other colouring matter; preparations as specified in note 3 to Chapter 32, other than those of headings 3203, 3204 or 3205; inorganic products of a kind used as luminophores, whether or not chemically defined
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                        33
                     
                  
                  
                     
                        Chapter 33
                     
                  
                  
                     
                        Essential oils and resinoids; perfumery, cosmetic or toilet preparations
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                        34
                     
                  
                  
                     
                        Chapter 34
                     
                  
                  
                     
                        Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, 'dental waxes' and dental preparations with a basis of plaster
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                        35
                     
                  
                  
                     
                        3501
                     
                  
                  
                     
                        Casein, caseinates and other casein derivatives; casein glues
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        3502 90 90
                     
                  
                  
                     
                        Albuminates and other albumin derivatives
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        3503 00
                     
                  
                  
                     
                        Gelatin (including gelatin in rectangular (including square) sheets, whether or not surface-worked or coloured) and gelatin derivatives; isinglass; other glues of animal origin, excluding casein glues of heading 3501
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        3504 00
                     
                  
                  
                     
                        Peptones and their derivatives; other protein substances and their derivatives, not elsewhere specified or included; hide powder, whether or not chromed
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        3505 10 50
                     
                  
                  
                     
                        Starches, esterified or etherified
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        3506
                     
                  
                  
                     
                        Prepared glues and other prepared adhesives, not elsewhere specified or included; products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        3507
                     
                  
                  
                     
                        Enzymes; prepared enzymes not elsewhere specified or included
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                        36
                     
                  
                  
                     
                        Chapter 36
                     
                  
                  
                     
                        Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                        37
                     
                  
                  
                     
                        Chapter 37
                     
                  
                  
                     
                        Photographic or cinematographic goods
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                        38
                     
                  
                  
                     
                        ex Chapter 38
                     
                  
                  
                     
                        Miscellaneous chemical products, except for products under headings 3802 and 3817 00, subheadings 3823 12 00 and 3823 70 00, and heading 3825, and excluding the products under subheadings 3809 10 and 3824 60
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        3802
                     
                  
                  
                     
                        Activated carbon; activated natural mineral products; animal black, including spent animal black
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        3817 00
                     
                  
                  
                     
                        Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of headings 2707 or 2902
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        3823 12 00
                     
                  
                  
                     
                        Oleic acid
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        3823 70 00
                     
                  
                  
                     
                        Industrial fatty alcohols
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        3825
                     
                  
                  
                     
                        Residual products of the chemical or allied industries, not elsewhere specified or included; municipal waste; sewage sludge; other wastes specified in note 6 to Chapter 38
                     
                  
                  
                     
                        S
                     
                  
               
                     
                        S-7a
                     
                  
                  
                     
                        39
                     
                  
                  
                     
                        ex Chapter 39
                     
                  
                  
                     
                        Plastics and articles thereof, except for products under headings 3901, 3902, 3903 and 3904, subheadings 3906 10 00, 3907 10 00, 3907 61, 3907 69 and 3907 99, headings 3908 and 3920, and subheadings ex 3921 90 10 and 3923 21 00
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        3901
                     
                  
                  
                     
                        Polymers of ethylene, in primary forms
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        3902
                     
                  
                  
                     
                        Polymers of propylene or of other olefins, in primary forms
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        3903
                     
                  
                  
                     
                        Polymers of styrene, in primary forms
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        3904
                     
                  
                  
                     
                        Polymers of vinyl chloride or of other halogenated olefins, in primary forms
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        3906 10 00
                     
                  
                  
                     
                        Poly(methyl methacrylate)
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        3907 10 00
                     
                  
                  
                     
                        Polyacetals
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        3907 69
                     
                  
                  
                     
                        Poly(ethylene terephthalate), other 
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        3907 61 00
                     
                  
                  
                     
                        Poly(ethylene terephthalate), in primary forms, having a viscosity number of 78 ml/gG or higher
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        3907 99
                     
                  
                  
                     
                        Other polyesters, other than unsaturated
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        3908
                     
                  
                  
                     
                        Polyamides in primary forms
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        3920
                     
                  
                  
                     
                        Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        Ex 3921 90 10
                     
                  
                  
                     
                        Other plates, sheets, film, foil and strip, of polyesters, other than cellular products and other than corrugated sheets and plates
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        3923 21 00
                     
                  
                  
                     
                        Sacks and bags (including cones), of polymers of ethylene
                     
                  
                  
                     
                        S
                     
                  
               
                     
                        S-7b
                     
                  
                  
                     
                        40
                     
                  
                  
                     
                        ex Chapter 40
                     
                  
                  
                     
                        Rubber and articles thereof, except for products under heading 4010
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        4010
                     
                  
                  
                     
                        Conveyor or transmission belts or belting, of vulcanised rubber
                     
                  
                  
                     
                        S
                     
                  
               
                     
                        S-8a
                     
                  
                  
                     
                        41
                     
                  
                  
                     
                        ex 4104
                     
                  
                  
                     
                        Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared, excluding the products under subheadings 4104 41 19 and 4104 49 19
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        ex 4106 31 00
                     
                  
                  
                     
                        Tanned or crust hides and skins of swine, without hair on, in the wet state (including wet-blue), split but not further prepared, or in the dry state (crust), whether or not split, but not further prepared
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        4106 32 00
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        4107
                     
                  
                  
                     
                        Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 4114
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        4112 00 00
                     
                  
                  
                     
                        Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 4114
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        ex 4113
                     
                  
                  
                     
                        Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 4114, except for products under subheading 4113 10 00
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        4113 10 00
                     
                  
                  
                     
                        Of goats or kids
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        4114
                     
                  
                  
                     
                        Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        4115 10 00
                     
                  
                  
                     
                        Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls
                     
                  
                  
                     
                        S
                     
                  
               
                     
                        S-8b 
                     
                  
                  
                     
                        42
                     
                  
                  
                     
                        ex Chapter 42
                     
                  
                  
                     
                        Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut); except for products under headings 4202 and 4203
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        4202
                     
                  
                  
                     
                        Trunks, suitcases, vanity cases, executive-cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling-bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping-bags, wallets, purses, map-cases, cigarette-cases, tobacco-pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder boxes, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        4203
                     
                  
                  
                     
                        Articles of apparel and clothing accessories, of leather or of composition leather
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                        43
                     
                  
                  
                     
                        Chapter 43
                     
                  
                  
                     
                        Furskins and artificial fur; manufactures thereof
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                        S-9a
                     
                  
                  
                     
                        44
                     
                  
                  
                     
                        ex Chapter 44
                     
                  
                  
                     
                        Wood and articles of wood, except for products under headings 4410, 4411, 4412, subheadings 4418 10, 4418 20 10, 4418 74 00, 4420 10 11, 4420 90 10 and 4420 90 91; wood charcoal
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        4410
                     
                  
                  
                     
                        Particle board, oriented strand board (OSB) and similar board (for example, waferboard) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        4411
                     
                  
                  
                     
                        Fibreboard of wood or other ligneous materials, whether or not bonded with resins or other organic substances
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        4412
                     
                  
                  
                     
                        Plywood, veneered panels and similar laminated wood
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        4418 10
                     
                  
                  
                     
                        Windows, French windows and their frames, of wood
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        4418 20 10
                     
                  
                  
                     
                        Doors and their frames and thresholds, of tropical wood as specified in additional note 2 to Chapter 44
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        4418 74 00
                     
                  
                  
                     
                        Assembled flooring panels for mosaic floors, of wood
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        4420 10 11
                     
                  
                  
                     
                        Statuettes and other ornaments, of tropical wood as specified in additional note 2 to Chapter 44; wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles, and wooden articles of furniture not falling in Chapter 94, of tropical wood as specified in additional note 2 to Chapter 44
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        4420 90 10
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        4420 90 91
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                        S-9b
                     
                  
                  
                     
                        45
                     
                  
                  
                     
                        ex Chapter 45
                     
                  
                  
                     
                        Cork and articles of cork, except for products under heading 4503
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        4503
                     
                  
                  
                     
                        Articles of natural cork
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                        46
                     
                  
                  
                     
                        Chapter 46
                     
                  
                  
                     
                        Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork
                     
                  
                  
                     
                        S
                     
                  
               
                     
                        S-11a
                     
                  
                  
                     
                        50
                     
                  
                  
                     
                        Chapter 50
                     
                  
                  
                     
                        Silk
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                        51
                     
                  
                  
                     
                        ex Chapter 51
                     
                  
                  
                     
                        Wool, fine or coarse animal hair, excluding the products under heading 5105; horsehair yarn and woven fabric
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                        52
                     
                  
                  
                     
                        Chapter 52
                     
                  
                  
                     
                        Cotton
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                        53
                     
                  
                  
                     
                        Chapter 53
                     
                  
                  
                     
                        Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                        54
                     
                  
                  
                     
                        Chapter 54
                     
                  
                  
                     
                        Man-made filaments; strip and the like of man-made textile materials
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                        55
                     
                  
                  
                     
                        Chapter 55
                     
                  
                  
                     
                        Man-made staple fibres
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                        56
                     
                  
                  
                     
                        Chapter 56
                     
                  
                  
                     
                        Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                        57
                     
                  
                  
                     
                        Chapter 57
                     
                  
                  
                     
                        Carpets and other textile floor coverings
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                        58
                     
                  
                  
                     
                        Chapter 58
                     
                  
                  
                     
                        Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                        59
                     
                  
                  
                     
                        Chapter 59
                     
                  
                  
                     
                        Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                        60
                     
                  
                  
                     
                        Chapter 60
                     
                  
                  
                     
                        Knitted or crocheted fabrics
                     
                  
                  
                     
                        S
                     
                  
               
                     
                        S-11b
                     
                  
                  
                     
                        61
                     
                  
                  
                     
                        Chapter 61
                     
                  
                  
                     
                        Articles of apparel and clothing accessories, knitted or crocheted
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                        62
                     
                  
                  
                     
                        Chapter 62
                     
                  
                  
                     
                        Articles of apparel and clothing accessories, not knitted or crocheted
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                        63
                     
                  
                  
                     
                        Chapter 63
                     
                  
                  
                     
                        Other made-up textile articles; sets; worn clothing and worn textile articles; rags
                     
                  
                  
                     
                        S
                     
                  
               
                     
                        S-12a
                     
                  
                  
                     
                        64
                     
                  
                  
                     
                        Chapter 64
                     
                  
                  
                     
                        Footwear, gaiters and the like; parts of such articles
                     
                  
                  
                     
                        S
                     
                  
               
                     
                        S-12b
                     
                  
                  
                     
                        65
                     
                  
                  
                     
                        Chapter 65
                     
                  
                  
                     
                        Headgear and parts thereof
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                        66
                     
                  
                  
                     
                        Chapter 66
                     
                  
                  
                     
                        Umbrellas, sun umbrellas, walking sticks, seat-sticks, whips, riding-crops and parts thereof
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                        67
                     
                  
                  
                     
                        Chapter 67
                     
                  
                  
                     
                        Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                        S-13
                     
                  
                  
                     
                        68
                     
                  
                  
                     
                        Chapter 68
                     
                  
                  
                     
                        Articles of stone, plaster, cement, asbestos, mica or similar materials
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                        69
                     
                  
                  
                     
                        Chapter 69
                     
                  
                  
                     
                        Ceramic products
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                        70
                     
                  
                  
                     
                        Chapter 70
                     
                  
                  
                     
                        Glass and glassware
                     
                  
                  
                     
                        S
                     
                  
               
                     
                        S-14
                     
                  
                  
                     
                        71
                     
                  
                  
                     
                        ex Chapter 71
                     
                  
                  
                     
                        Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin; except for products under heading 7117
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        7117
                     
                  
                  
                     
                        Imitation jewellery
                     
                  
                  
                     
                        S
                     
                  
               
                     
                        S-15a
                     
                  
                  
                     
                        72
                     
                  
                  
                     
                        7202
                     
                  
                  
                     
                        Ferro-alloys
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                        73
                     
                  
                  
                     
                        Chapter 73
                     
                  
                  
                     
                        Articles of iron or steel
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                        S-15b
                     
                  
                  
                     
                        74
                     
                  
                  
                     
                        Chapter 74
                     
                  
                  
                     
                        Copper and articles thereof
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                        75
                     
                  
                  
                     
                        7505 12 00
                     
                  
                  
                     
                        Bars, rods and profiles, of nickel alloys
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        7505 22 00
                     
                  
                  
                     
                        Wire, of nickel alloys
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        7506 20 00
                     
                  
                  
                     
                        Plates, sheets, strip and foil, of nickel alloys
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        7507 20 00
                     
                  
                  
                     
                        Nickel tube or pipe fittings
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                        76
                     
                  
                  
                     
                        ex Chapter 76
                     
                  
                  
                     
                        Aluminium and articles thereof, excluding the products under heading 7601
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                        78
                     
                  
                  
                     
                        ex Chapter 78
                     
                  
                  
                     
                        Lead and articles thereof, excluding the products under heading 7801
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        7801 99
                     
                  
                  
                     
                        Unwrought lead other than refined and other than containing by weight antimony as the principal other element
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                        79
                     
                  
                  
                     
                        ex Chapter 79
                     
                  
                  
                     
                        Zinc and articles thereof, excluding the products under headings 7901 and 7903
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                        81
                     
                  
                  
                     
                        ex Chapter 81
                     
                  
                  
                     
                        Other base metals; cermets; articles thereof, excluding the products under subheadings 8101 10 00, 8102 10 00, 8102 94 00, 8109 20 00, 8110 10 00, 8112 21 90, 8112 51 00, 8112 59 00, 8112 92 and 8113 00 20, except for products under subheadings 8101 94 00, 8104 11 00, 8104 19 00, 8107 20 00, 8108 20 00 and 8108 30 00
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        8101 94 00
                     
                  
                  
                     
                        Unwrought tungsten (wolfram), including bars and rods obtained simply by sintering
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        8104 11 00
                     
                  
                  
                     
                        Unwrought magnesium, containing at least 99,8 % by weight of magnesium
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        8104 19 00
                     
                  
                  
                     
                        Unwrought magnesium other than of subheading 8104 11 00
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        8107 20 00
                     
                  
                  
                     
                        Unwrought cadmium; powders
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        8108 20 00
                     
                  
                  
                     
                        Unwrought titanium; powders
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        8108 30 00
                     
                  
                  
                     
                        Titanium waste and scrap
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                        82
                     
                  
                  
                     
                        Chapter 82
                     
                  
                  
                     
                        Tools, implements, cutlery, spoons and forks, of base metal; parts thereof, of base metal
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                        83
                     
                  
                  
                     
                        Chapter 83
                     
                  
                  
                     
                        Miscellaneous articles of base metal
                     
                  
                  
                     
                        S
                     
                  
               
                     
                        S-16
                     
                  
                  
                     
                        84
                     
                  
                  
                     
                        ex Chapter 84
                     
                  
                  
                     
                        Nuclear reactors, boilers, machinery and mechanical appliances, and parts thereof, except for products under subheadings 8401 10 00 and 8407 21 10
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        8401 10 00
                     
                  
                  
                     
                        Nuclear reactors
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        8407 21 10
                     
                  
                  
                     
                        Outboard motors, of a cylinder capacity not exceeding 325 cm3
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                        85
                     
                  
                  
                     
                        ex Chapter 85
                     
                  
                  
                     
                        Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles, except for products under subheadings 8516 50 00, 8519 20, 8519 30, headings 8521, 8525 and 8527, subheadings 8528 49, 8528 59 and 8528 69 to 8528 72, heading 8529 and subheadings 8540 11 and 8540 12
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        8516 50 00
                     
                  
                  
                     
                        Microwave ovens
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        8519 20
                     
                  
                  
                     
                        Apparatus operated by coins, banknotes, bank cards, tokens or by other means of payment; turntables (record-decks)
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        8519 30
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        ex 8521
                     
                  
                  
                     
                        Video recording or reproducing apparatus, whether or not incorporating a video tuner, except products of subheading 8521 90 00 
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        8521 90 00
                     
                  
                  
                     
                        Video recording or reproducing apparatus (excluding magnetic tape-type); video recording or reproducing apparatus, whether or not incorporating a video tuner (excluding magnetic tape-type and video camera recorders)
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        8525
                     
                  
                  
                     
                        Transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound‑recording or -reproducing apparatus; television cameras; digital cameras and video camera recorders
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        8527
                     
                  
                  
                     
                        Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound-recording or ‑reproducing apparatus or a clock
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                  
                  
                     
                        Monitors and projectors, not incorporating television-reception apparatus, other than of a kind used solely or principally in an automatic data-processing system of heading 8471; reception apparatus for television, whether or not incorporating radio‑broadcast receivers or sound- or video-recording or ‑reproducing apparatus
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        8528 59
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        8528 69 to 8528 72
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        8529
                     
                  
                  
                     
                        Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        8540 11
                     
                  
                  
                     
                        Cathode ray television picture tubes, including video monitor cathode ray tubes, colour, or black-and-white or other monochrome
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        8540 12 00
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                        S-17a
                     
                  
                  
                     
                        86
                     
                  
                  
                     
                        Chapter 86
                     
                  
                  
                     
                        Railway or tramway locomotives, rolling stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electromechanical) traffic‑signalling equipment of all kinds
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                        S-17b
                     
                  
                  
                     
                        87
                     
                  
                  
                     
                        ex Chapter 87
                     
                  
                  
                     
                        Vehicles other than railway or tramway rolling stock, and parts and accessories thereof, except for products under headings 8702, 8703, 8704, 8705, 8706 00, 8707, 8708, 8709, 8711, 8712 00 and 8714
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        8702
                     
                  
                  
                     
                        Motor vehicles for the transport of ten or more persons, including the driver
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        8703
                     
                  
                  
                     
                        Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        8704
                     
                  
                  
                     
                        Motor vehicles for the transport of goods
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        8705
                     
                  
                  
                     
                        Special-purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire-fighting vehicles, concrete‑mixer lorries, road-sweeper lorries, spraying lorries, mobile workshops, mobile radiological units)
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        8706 00
                     
                  
                  
                     
                        Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        8707
                     
                  
                  
                     
                        Bodies (including cabs), for the motor vehicles of headings 8701 to 8705
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        8708
                     
                  
                  
                     
                        Parts and accessories of the motor vehicles of headings 8701 to 8705
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        8709
                     
                  
                  
                     
                        Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short-distance transport of goods; tractors of the type used on railway-station platforms; parts of the foregoing vehicles
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        8711
                     
                  
                  
                     
                        Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without sidecars; sidecars
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        8712 00
                     
                  
                  
                     
                        Bicycles and other cycles (including delivery tricycles), not motorised
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        8714
                     
                  
                  
                     
                        Parts and accessories of vehicles of headings 8711 to 8713
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                        88
                     
                  
                  
                     
                        Chapter 88
                     
                  
                  
                     
                        Aircraft, spacecraft, and parts thereof
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                        89
                     
                  
                  
                     
                        Chapter 89
                     
                  
                  
                     
                        Ships, boats and floating structures
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                        S-18
                     
                  
                  
                     
                        90
                     
                  
                  
                     
                        Chapter 90
                     
                  
                  
                     
                        Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                        91
                     
                  
                  
                     
                        Chapter 91
                     
                  
                  
                     
                        Clocks and watches and parts thereof
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                        92
                     
                  
                  
                     
                        Chapter 92
                     
                  
                  
                     
                        Musical instruments; parts and accessories of such articles
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                        S-20
                     
                  
                  
                     
                        94
                     
                  
                  
                     
                        ex Chapter 94
                     
                  
                  
                     
                        Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like; prefabricated buildings, except for products under heading 9405
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        9405
                     
                  
                  
                     
                        Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                        95
                     
                  
                  
                     
                        ex Chapter 95
                     
                  
                  
                     
                        Toys, games and sports requisites; parts and accessories thereof; except for products under subheadings 9503 00 35 to 9503 00 99
                     
                  
                  
                     
                        NS
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        9503 00 35 to 9503 00 99
                     
                  
                  
                     
                        Other toys; reduced-size ('scale') models and similar recreational models, working or not; puzzles of all kinds
                     
                  
                  
                     
                        S
                     
                  
               
                     
                  
                  
                     
                        96
                     
                  
                  
                     
                        Chapter 96
                     
                  
                  
                     
                        Miscellaneous manufactured articles
                     
                  
                  
                     
                        NS 
                     
                  
               
               ANNEX IV
            
            
               Modalities for the application of Article 8 
            
            
               1.Article 8 shall apply when the percentage share referred to in paragraph 1 of that Article exceeds 47 %. 
            
            
               2.Article 8 shall apply for each of the GSP sections S-2a, S-3 and S-5 of Annex III, when the percentage share referred to in paragraph 1 of that Article exceeds 17,5 %.
            
            
               3.Article 8 shall apply for each of the GSP sections S-11a and S-11b of Annex III, when the percentage share referred to in paragraph 1 of that Article exceeds 37 %.
            
            
               ANNEX V
            
            
               Modalities for the application of Chapter III 
            
            
               1.For the purposes of Chapter III a vulnerable country means a country
            
            
               for which, in terms of value, the seven largest GSP sections of its imports into the Union of products listed in Annex III represent more than the threshold of 75 % in value of its total imports of products listed in that Annex, as an average during the last three consecutive years. 
            
            
               2.For the purposes of Article 9, point (a), the data to be used in application of point 1 of this Annex are those available on 1 September of the year preceding the year of the request referred to in Article 10(1).
            
            
               3.For the purposes of Article 11, the data to be used in application of point 1 of this Annex are those available on 1 September of the year preceding the year when the delegated act referred to in Article 11(2) is adopted.
            
            
               ANNEX VI
            
            
               Conventions referred to in Articles 9 and 19(1), point (a)
            
            
               Core human and labour rights UN/ILO Conventions
            
            
                     
                        1.
                     
                  
                  
                     
                        Convention on the Prevention and Punishment of the Crime of Genocide (1948)
                     
                  
               
                     
                        2.
                     
                  
                  
                     
                        International Convention on the Elimination of All Forms of Racial Discrimination (1965)
                     
                  
               
                     
                        3.
                     
                  
                  
                     
                        International Covenant on Civil and Political Rights (1966)
                     
                  
               
                     
                        4.
                     
                  
                  
                     
                        International Covenant on Economic Social and Cultural Rights (1966)
                     
                  
               
                     
                        5.
                     
                  
                  
                     
                        Convention on the Elimination of All Forms of Discrimination Against Women (1979)
                     
                  
               
                     
                        6.
                     
                  
                  
                     
                        Convention Against Torture and other Cruel, Inhuman or Degrading Treatment or Punishment (1984)
                     
                  
               
                     
                        7.
                     
                     
                        8.
                     
                  
                  
                     
                        Convention on the Rights of the Child (1989)
                     
                     
                        Optional Protocol to the Convention on the Rights of the Child on the Involvement of Children in Armed Conflict (2000)
                     
                  
               
                     
                        9.
                     
                     
                        10.
                     
                  
                  
                     
                        Convention on the Rights of Persons with Disabilities (2007)
                     
                     
                        Convention concerning Forced or Compulsory Labour, No 29 (1930)
                     
                  
               
                     
                        11.
                     
                     
                        12.
                     
                  
                  
                     
                        Convention concerning Freedom of Association and Protection of the Right to Organise, No 87 (1948)
                     
                     
                        Convention on Labour Inspection No 81 (1947)
                     
                  
               
                     
                        13.
                     
                  
                  
                     
                        Convention concerning the Application of the Principles of the Right to Organise and to Bargain Collectively, No 98 (1949)
                     
                  
               
                     
                        14.
                     
                  
                  
                     
                        Convention concerning Equal Remuneration of Men and Women Workers for Work of Equal Value, No 100 (1951)
                     
                  
               
                     
                        15.
                     
                  
                  
                     
                        Convention concerning the Abolition of Forced Labour, No 105 (1957)
                     
                  
               
                     
                        16.
                     
                  
                  
                     
                        Convention concerning Discrimination in Respect of Employment and Occupation, No 111 (1958)
                     
                  
               
                     
                        17.
                     
                     
                        18.
                     
                  
                  
                     
                        Convention concerning Minimum Age for Admission to Employment, No 138 (1973)
                     
                     
                        Convention on Tripartite Consultations No 144 (1976)
                     
                  
               
                     
                        19.
                     
                  
                  
                     
                        Convention concerning the Prohibition and Immediate Action for the Elimination of the Worst Forms of Child Labour, No 182 (1999)
                     
                  
               
                Conventions related to the climate, environment and to good governance principles
            
            
                     
                        20.
                     
                  
                  
                     
                        Convention on International Trade in Endangered Species of Wild Fauna and Flora (1973)
                     
                  
               
                     
                        21.
                     
                  
                  
                     
                        Montreal Protocol on Substances that Deplete the Ozone Layer (1987) 
                     
                  
               
                     
                        22.
                     
                  
                  
                     
                        Basel Convention on the Control of Transboundary Movements of Hazardous Wastes and Their Disposal (1989)
                     
                  
               
                     
                        23.
                     
                  
                  
                     
                        Convention on Biological Diversity (1992)
                     
                  
               
                     
                        24.
                     
                  
                  
                     
                        The United Nations Framework Convention on Climate Change (1992)
                     
                  
               
                     
                        25.
                     
                  
                  
                     
                        Cartagena Protocol on Biosafety (2000)
                     
                  
               
                     
                        26.
                     
                  
                  
                     
                        Stockholm Convention on persistent Organic Pollutants (2001)
                     
                  
               
                     
                        27.
                     
                  
                  
                     
                        The Paris Agreement on Climate Change (2015)
                     
                  
               
                     
                        28.
                     
                  
                  
                     
                        United Nations Single Convention on Narcotic Drugs (1961)
                     
                  
               
                     
                        29.
                     
                  
                  
                     
                        United Nations Convention on Psychotropic Substances (1971)
                     
                  
               
                     
                        30.
                     
                  
                  
                     
                        United Nations Convention against Illicit Traffic in Narcotic Drugs and Psychotropic Substances (1988)
                     
                  
               
                     
                        31.
                     
                     
                        32.
                     
                  
                  
                     
                        United Nations Convention against Corruption (2004)
                     
                     
                        United Nations Convention against Transnational Organised Crime (2000)
                     
                  
               
               ANNEX VII
            
            
               List of products included only in the special incentive arrangement
               for sustainable development and good governance
               referred to in Article 1(2), point (b) 
            
         
         
            
               Notwithstanding the rules for the interpretation of the Combined Nomenclature, the description of the products is to be considered as indicative, the tariff preferences being determined by the CN codes. Where 'ex' CN codes are indicated, the tariff preferences are to be determined by the CN code and the description, together.
            
            
               Entry of products with a CN code marked with an asterisk (*) is subject to the conditions laid down in the relevant Union law.
            
            
            
            
               For reasons of simplification, the products are listed in groups. Those may include products for which Common Customs Tariff duties were withdrawn or suspended.
            
            
                     
                        GSP
                     
                     
                        Section
                     
                  
                  
                     
                        Chapter
                     
                  
                  
                     
                        CN code
                     
                  
                  
                     
                        Description
                     
                  
               
                     
                        S-1a
                     
                  
                  
                     
                        02
                     
                  
                  
                     
                        ex 0208
                     
                  
                  
                     
                        Other meat and edible meat offal, fresh, chilled or frozen, excluding products under subheading 0208 40 20 
                     
                  
               
                     
                  
                  
                     
                        04
                     
                  
                  
                     
                        0409 00 00
                     
                  
                  
                     
                        Natural honey
                     
                  
               
                     
                        S-1b
                     
                  
                  
                     
                        03
                     
                  
                  
                     
                        Chapter 3
                           3
                        
                     
                  
                  
                     
                        Fish and crustaceans, molluscs and other aquatic invertebrates
                     
                  
               
                     
                        S – 2b
                     
                  
                  
                     
                        08
                     
                  
                  
                     
                        0811 10
                     
                  
                  
                     
                        Strawberries
                        
                  
               
                     
                  
                  
                     
                  
                  
                     
                        0811 20
                     
                  
                  
                     
                        Raspberries, blackberries, mulberries, loganberries, black-, white- or redcurrants and gooseberries
                     
                  
               
                     
                        S-4a
                     
                  
                  
                     
                        16
                     
                  
                  
                     
                        1602 50 31
                     
                     
                        1602 50 95
                     
                  
                  
                     
                        Other prepared or preserved meat or meat offal, including mixtures, of swine other than of domestic swine
                     
                  
               
                     
                        S-4b
                     
                  
                  
                     
                        17
                     
                  
                  
                     
                        1704
                           4
                        
                     
                  
                  
                     
                        Sugar confectionery (including white chocolate), not containing cocoa
                     
                  
               
                     
                  
                  
                     
                        20
                     
                  
                  
                     
                        2002
                     
                  
                  
                     
                        Tomatoes prepared or preserved otherwise than by vinegar or acetic acid
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        2005 80 00
                     
                  
                  
                     
                        Sweetcorn (Zea mays var. saccharata)
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        2008 40 19
                     
                  
                  
                     
                        Pears containing added spirit in immediate packings of a net content exceeding 1 kg with a sugar content exceeding 13% by weight: Other
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        2008 40 31
                     
                  
                  
                     
                        Pears containing added spirit in immediate packings of a net content not exceeding 1 kg with a sugar content exceeding 15 % by weight
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        2008 40 51 to 2008 40 90
                     
                  
                  
                     
                        Pears not containing added spirit
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        2008 70 19
                     
                  
                  
                     
                        Peaches, including nectarines containing added spirit in immediate packings of a net content exceeding 1 kg with a sugar content exceeding 13% by weight: Other
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        2008 70 51
                     
                  
                  
                     
                        Peaches, including nectarines containing added spirit in immediate packings of a net content not exceeding 1 kg with a sugar content exceeding 15% by weight
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        2008 70 61 to 2008 70 98
                     
                  
                  
                     
                        Peaches, including nectarines not containing added spirit
                     
                  
               
                     
                        S-6b
                     
                  
                  
                     
                        31
                     
                  
                  
                     
                        3102
                     
                  
                  
                     
                        Mineral or chemical fertilisers, nitrogenous
                     
                  
               
                     
                     
                     
                        S-15b
                     
                  
                  
                     
                        78
                     
                  
                  
                     
                        7801 10
                     
                  
                  
                     
                        Refined lead
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        7801 91
                     
                  
                  
                     
                        Unwrought lead, other than refined lead containing by weight antimony as the principal other element
                     
                  
               
               ANNEX VIII
            
            
               CORRELATION TABLE
            
            
                     
                        Regulation (EU) No 978/2012
                     
                  
                  
                     
                        This Regulation
                     
                  
               
                     
                        Article 1
                     
                  
                  
                     
                        Article 1
                     
                  
               
                     
                        Article 2, point (a) 
                     
                  
                  
                     
                        -
                     
                  
               
                     
                        Article 2, points (b) to (l)
                     
                  
                  
                     
                        Article 2, points (1) to (11)
                     
                  
               
                     
                        -
                     
                  
                  
                     
                        Article 2, points (12) to (14)
                     
                  
               
                     
                        Article 3
                     
                  
                  
                     
                        Article 3
                     
                  
               
                     
                        Article 4(1) and Article 4(2)
                     
                  
                  
                     
                        Article 4(1) and Article 4(2)
                     
                  
               
                     
                        Article 4(3)
                     
                  
                  
                     
                        -
                     
                  
               
                     
                        Article 5
                     
                  
                  
                     
                        Article 5
                     
                  
               
                     
                        Article 6
                     
                  
                  
                     
                        Article 6
                     
                  
               
                     
                        Article 7
                     
                  
                  
                     
                        Article 7
                     
                  
               
                     
                        Article 8
                     
                  
                  
                     
                        Article 8
                     
                  
               
                     
                        Article 9(1)
                     
                  
                  
                     
                        Article 9
                     
                  
               
                     
                        Article 9(2)
                     
                  
                  
                     
                        -
                     
                  
               
                     
                        Article 10(1) to (7)
                     
                  
                  
                     
                        Article 10(1) to (7)
                     
                  
               
                     
                        -
                     
                  
                  
                     
                        Article 10(8)
                     
                  
               
                     
                        Article 11
                     
                  
                  
                     
                        Article 11
                     
                  
               
                     
                        Article 12
                     
                  
                  
                     
                        Article 12
                     
                  
               
                     
                        Article 13
                     
                  
                  
                     
                        Article 13
                     
                  
               
                     
                        Article 14
                     
                  
                  
                     
                        Article 14
                     
                  
               
                     
                        Article 15
                     
                  
                  
                     
                        Article 15
                     
                  
               
                     
                        Article 16
                     
                  
                  
                     
                        Article 16
                     
                  
               
                     
                        Article 17
                     
                  
                  
                     
                        Article 17
                     
                  
               
                     
                        Article 18(1)
                     
                  
                  
                     
                        Article 18
                     
                  
               
                     
                        Article 18(2) and 18(3)
                     
                  
                  
                     
                        -
                     
                  
               
                     
                        Article 19(1)
                     
                  
                  
                     
                        Article 19(1)
                     
                  
               
                     
                        Article 19(2) to (13)
                     
                  
                  
                     
                        Article 19 (2) to (13)
                     
                  
               
                     
                        −
                     
                  
                  
                     
                        Article 19(14)
                     
                  
               
                     
                        Article 19(14)
                     
                  
                  
                     
                        Article 19(15)
                     
                  
               
                     
                        -
                     
                  
                  
                     
                        Article 19 (16)
                     
                  
               
                     
                        -
                     
                  
                  
                     
                        Article 19 (17)
                     
                  
               
                     
                        Article 20
                     
                  
                  
                     
                        Article 20
                     
                  
               
                     
                        Article 21
                     
                  
                  
                     
                        Article 21
                     
                  
               
                     
                        Article 22
                     
                  
                  
                     
                        Article 22
                     
                  
               
                     
                        Article 23
                     
                  
                  
                     
                        Article 23
                     
                  
               
                     
                        Article 24
                     
                  
                  
                     
                        Article 24
                     
                  
               
                     
                        Article 25
                     
                  
                  
                     
                        Article 25
                     
                  
               
                     
                        Article 26
                     
                  
                  
                     
                        Article 26
                     
                  
               
                     
                        Article 27
                     
                  
                  
                     
                        Article 27
                     
                  
               
                     
                        Article 28
                     
                  
                  
                     
                        Article 28
                     
                  
               
                     
                        Article 29
                     
                  
                  
                     
                        Article 29
                     
                  
               
                     
                        Article 30
                     
                  
                  
                     
                        Article 30
                     
                  
               
                     
                        Article 31
                     
                  
                  
                     
                        Article 31
                     
                  
               
                     
                        Article 32
                     
                  
                  
                     
                        Article 32
                     
                  
               
                     
                        Article 33(1)
                     
                  
                  
                     
                        Article 33(1)
                     
                  
               
                     
                        Article 33(2)
                     
                  
                  
                     
                        -
                     
                  
               
                     
                        -
                     
                  
                  
                     
                        Article 33 (2) to (5)
                     
                  
               
                     
                        Article 34
                     
                  
                  
                     
                        Article 34
                     
                  
               
                     
                        Article 35
                     
                  
                  
                     
                        Article 35
                     
                  
               
                     
                        Article 36(1) to (3)
                     
                  
                  
                     
                        Article 36(1) to (3)
                     
                  
               
                     
                        -
                     
                  
                  
                     
                        Article 36(4)
                     
                  
               
                     
                        Article 36(4) and (5)
                     
                  
                  
                     
                        Article 36(5) and (6)
                     
                  
               
                     
                        Article 37
                     
                  
                  
                     
                        Article 37
                     
                  
               
                     
                        Article 38
                     
                  
                  
                     
                        Article 38
                     
                  
               
                     
                        Article 39
                     
                  
                  
                     
                        Article 39
                     
                  
               
                     
                        Article 40
                     
                  
                  
                     
                        Article 40
                     
                  
               
                     
                        Article 41
                     
                  
                  
                     
                        Article 41
                     
                  
               
                     
                        Article 42
                     
                  
                  
                     
                        Article 42
                     
                  
               
                     
                        Article 43
                     
                  
                  
                     
                        Article 43
                     
                  
               
                     
                        Annex I, positive part of Annexes II, III, IV
                     
                  
                  
                     
                        Annex I
                     
                  
               
                     
                        Negative part of Annexes II, III, IV
                     
                  
                  
                     
                        Annex II
                     
                  
               
                     
                        Annex V 
                     
                  
                  
                     
                        Annex III
                     
                  
               
                     
                        Annex VI
                     
                  
                  
                     
                        Annex IV
                     
                  
               
                     
                        Annex VII
                     
                  
                  
                     
                        Annex V
                     
                  
               
                     
                        Annex VIII, part A and part B
                     
                  
                  
                     
                        Annex VI
                     
                  
               
                     
                        Annex IX 
                     
                  
                  
                     
                        Annex III and Annex VII
                     
                  
               
                     
                        Annex X
                     
                  
                  
                     
                        Annex VIII
                     
                  
               
         
         
            
                  
                     (1)
                  
                        Partial withdrawal.
               
               
                  
                     (2)
                  
                        Partial withdrawal. 
               
               
                  
                     (3)
                  
                        For the products under subheading 0306 13, the duty shall be 3,6 %.
               
               
                  
                     (4)
                  
                        For the products under subheading 1704 10 90, the specific duty shall be limited to 16 % of the customs value.