CELEX: 31972R2767
Language: en
Date: 1972-12-19 00:00:00
Title: Regulation (EEC) No 2767/72 of the Council of 19 December 1972 establishing in respect of certain products falling within Chapters 1 to 24 of the Common Customs Tariff a scheme of generalized preferences in favour of developing countries

Official Journal of the European Communities                                     93
30 . 12 . 72                          Official Journal of the European Communities                            No L 296/91
                               REGULATION (EEC) No 2767/72 OF THE COUNCIL
                                                   of 19 December 1972
               establishing in respect of certain products falling within Chapters 1 to 24 of the Common
               Customs Tariff a scheme of generalized preferences in favour of developing countries
THE COUNCIL OF THE EUROPEAN COMMUNITIES ,                         "Whereas tariff preferences have been applied as from
                                                                  the second half of 1971 under the conditions set out
Having regard to the Treaty establishing the European             above and whereas these preferences should continue
Economic Community ;                                              to be applied , pro rata temporis, until 30 September
                                                                   1973 ;
Having regard to Council Regulation (EEC) No
10 59/69 (2) of 28 Ma)- 1969 laying down the trade                Whereas it is expedient, therefore, that the Community
arrangements applicable to certain goods resulting                should authorize the importation of the products refer­
from the processing of agricultural products, and in              red to in Annex A, originating in the countries and
particular Article 12 thereof ;                                   territories listed in Annex B, subject to the customs
                                                                  duties given in respect of each of them throughout
Having regard to the proposal from the Commission ;               1973 ; whereas the benefit of such preferential terms
Whereas, within the context of UNCTAD , the                       should be reserved for products originating in the
European Economic Community offered to grant                      countries and territories under consideration, the con­
tariff preferences on certain processed agricultural              cept of 'originating products' being determined in ac­
products of Chapters 1 to 24 of the Common                        cordance with the procedure laid down in Article 14
Customs Tariff which originate in developing coun­                of Council Regulation (EEC) No 802/26 (2) of 27 June
tries ; whereas the preferential treatment proposed in            1968 on the common definition of the concept of the
that offer consists, in respect of certain goods which            origin of goods ;
are subject to the trade arrangements laid down in
Regulation (EEC) No 1059/69, of a reduction in the                Whereas measures should be provided for which will
fixed component of the charge applicable to such                  enable any serious disruption in any sector of the
goods by virtue of that Regulation, and, in respect               economic activity of the Community to be avoided ;
of products which are subject to the single customs               whereas, to this end, the Commission should be em­
duty, of a reduction :n such duty ; whereas pref­                 powered to reintroduce partially or wholly the Com­
erential imports of the products concerned could be               mon Customs Tariff duties in order that such disrup­
effected without quantitative restrictions .                      tion may be avoided ;
Whereas the offer made by the Community includes                  Whereas the Commission must be able to have access
a clause stipulating that the Community drew up the               to information concerning imports effected within the
offer on the assumption that all the main industrial­             framework of generalized preferences ; whereas, to
ized countries which are members of the OECD                      this end , A4ember States are to inform the Commission
would participate in granting preferences and would               every six months of imports actually effected, classi­
make similar efforts in this direction ; whereas, more­           fied by origin ;
over, it is evident from the conclusions worked out in
UNCTAD that this offer, while being of a temporary                 HAS ADOPTED THIS REGULATION :
nature, does not constitute a binding commitment and,
in particular, may be withdrawn wholly or in part at a
later date ; whereas th:s possibility may be adopted                                       Article 1
inter alia with a view to remedying any unfavourable
situations which might arise in the associated coun­               1 . From 1 January to 31 December 1973 Community
tries following the implementation of the generalized              imports of the products listed in Annex A shall benefit
preference scheme ;                                                from the customs duties specified for each product.
O OJ No L 141 , 12.6.1969, p. 1 .                                  (2) OJ No L 148 , 28.6.1968 , p. 1 .
 ---pagebreak---  94                                  Official Journal of the European Communities
2. The treatment provided for in paragraph 1 shall              period of not more than ten working days after the
be enjoyed solely by products originating in the coun­          request has been received and shall inform the Mem­
tries and territories listed in Annex B.                        ber States of this decision .
For the purposes of the application of this Regulation,         3 . Any Member State may refer to the Council the
the concept of originating products shall be deter­             measure taken by the Commission, within a period of
mined in accordance with the procedure laid down in             not more than ten working days after it has been in­
Article 14 of Regulation (EEC) No 802/68 .                      formed thereof. Reference of the matter to the Coun­
                                                                cil shall not suspend the measure. The Council shall
                          Article 2                             meet immediately. It may, by a qualified majority,
                                                                amend or rescind the measure in question.
When products benefiting from the treatment provi­
ded for in Article 1 are imported in the Community in                                  Article 4
such quantities or at such prices that Community
producers of products similar to or in direct competi­          The provisions of Articles 2 and 3 shall not prejudice
tion with them suffer or are likely to suffer serious           the implementation of the safeguard clauses adopted
disadvantage, the Common Customs Tariff duties may              on account of the common agricultural policy under
be reintroduced in whole or in part on the products in          Article 43 of the Treaty and of those adopted on ac­
question in respect of the countries or territories which       count of the common commercial policy under Article
are the cause of the disadvantage. Such measures may            113 of the Treaty.
also be taken in the case of actual or likely serious
disadvantage in a single region of the Community.
                                                                                       Article 5
                         Article 3
                                                                Member States shall inform the Commission every six
                                                                months of imports effected by origin under this Regu­
1 . The Commission may decide, by means of a Regu­             lation .
lation, to reintroduce the Common Customs Tariff
duties for a specified period, in order to ensure that
Article 2 is applied.                                                                  Article 6
2. In the event of such action being requested by a            This Regulation shall enter into force on 1 January
Member State, the Commission shall decide within a              1973 .
              This Regulation shall be binding in its entirety and directly applicable in all Member
              States .
              Done at Brussels, 19 December 1972.
                                                                                   For the Council
                                                                                     The President
                                                                                   T. WESTERTERP
 ---pagebreak---                              Official Journal of the European Communities                            95
                                                   ANNEX A
List of products falling within Chapters 1 to 24 originating in developing countries and territories
                        to which the Generalized Tariff Preferences will apply
     CCT                                                                                  Rate
    heading                                         Description                         of Duty
      Xo
       1                                                 2                                  3
     02.04         Other meat and edible meat offals , fresh , chilled or frozen :
                   ex B. Of game : ·
                             — Furred game, frozen                                         3%
                        C. Other :
                             ex I. Frog's legs                                             7%
     C 5 . 07      Skins and other parts of birds , with their feathers or down ,
                   feathers and parts of feathers (whether or not with trimmed
                   edges) and down, not further worked than cleaned, disinfected
                   or treated for preservation ; powder and waste of feathers or
                   parts of feathers :
                   B. Bed feathers ; down :
                        II . Other                                                       1-5%
      07.04        Dried, dehydrated or evaporated vegetables, whole, cut,
                   sliced, broken or in powder but not further prepared :
                   ex B. Other :
                             — Mushrooms, excluding cultivated mushrooms ....             13%
      08.10        Fruit (whether or not cooked), preserved by freezing, not
                   containing added sugar :
                   ex B. Other :
                             — Fruit falling within heading No 08.01 , excluding
                                 pineapples ; grapefruit and pomelos, quinces,
                                 whortleberries , bilberries , blackberries               16%
      08.11        Fruit provisionally preserved (for example, by sulphur dioxide
                   gas, in brine, in sulphur water or in other preservative solutions)^
                    but unsuitable in that state for immediate consumption :
                        C. Pawpaws                                                         3%
                   ex D. Other :
                             — Fruit falling within heading No 08.01 , excluding
                                 pineapples ; grapefruit and pomelos, quinces,
                                 whortleberries, bilberries , blackberries                 8%
KB.: An explanation of the abbreviations is found on p. 105 .
 ---pagebreak--- 96                 Official Journal of the European Communities
    CCT                                                                             Rate
   heading                                Description                             of Duty
     No
      1                                       2                                       3
     08.12 • Fruit, dried, other than that falling within heading No 08.01 ,
             08.02 , 08.03 , 08.04 or 08.05 :
             ex G. Others :
                      — Tamarind (pods, pulp)                                ·. exemption
     08.13   Peel of melons and citrus fruit, fresh , frozen , dried or pro­
             visionally preserved in brine, in sulphur water or in other
             preservative solutions                                             exemption
     11.03   Flours of the leguminous vegetables falling within heading
             No 07.05 :
             A. Of peas, beans or lentils                                            9%
             B. Other                                                                9%
     11.04   Flours of the fruits falling within any heading in Chapter 8 :
             A. Of bananas                                                         12%
             B. Other
                 — Of tamarind                                                       7%
                 — Not specified                                                   10%
     12.07   Plants and parts (including seeds and fruit) of trees, bushes,
             shrubs or other plants , being goods of a kind used primarily
             in perfumery, in pharmacy, or for insecticidal , fungicidal or
             similar purposes , fresh or dried , whole , cut, crushed , ground
             or powdered :
             B. Liquorice roots                                                 exemption
     13.03   Vegetable saps and extracts , pectic substances , pectinates
             and pectates ; agar-agar and other mucilages and thickeners ,
             derived from vegetable products :                                           •
             A. Vegetable saps and extracts :
                   III. Of quassia amara                                        exemption
                   IV . Liquorice                                                    3%
                     V. Of pyrethrum and of the roots of plants containing
                        rotenone                                                     3%
                  VII. Intermixtures of vegetable extracts, for the manufac­
                        ture of beverages or of food preparations                    3%
                 VIII . Other :
                        a) Medicinal                                            exemption
             C. Agar-agar and other mucilages and thickeners, derived
                 from vegetable products :
                  I. Agar-agar                                                  exemption
                 II . Mucilages and thickeners extracted from locust beans
                     or locust bean seeds                                            1%
 ---pagebreak---                              Official Journal of the European Communities                                           97
      CCT                                                                                                    Rate
     heading                                          Description                                          of Duty
       No
        1                                                  2                                                   3
       15.03         Lard stearin , oleostearin and tallow stearin ; lard oil , oleo-oil
                      and tallow oil , not emulsified or mixed or prepared in any way :
                      A. Lard stearin and oleostearin :
                         11 . Other                                                                           6%
                     B. Tallow oil for industrial uses other than the manufacture
                         of foodstuffs (a)                                                                   2%
                      C. Other                                                                              10%
       15.04         Fats and oils , of fish and marine mammals , whether or not
                     refined :
                     A. Fish-liver oil :
                           I. Of a vitamin A content not exceeding 2500 international
                              units per gramme                                                               4%
       15.05         Wool grease and fatty substances derived therefrom (including
                     lanolin) :
                     A. Wool grease, crude                                                                   3%
                                                                                                             A O'
                     B. Other                                                                                T"  /0
       15.06          Other animal oils and fats (including neat's-foot oil and fats
                      from bones or waste)                                                               exemption
       15.09         Degras                             .'                                                   4%
       15.10         Fatty acids ; acid oils from refining, fatty alcohols :
                     A. Stearic acid                                                                         6%
       15.11          Glycerol and glycerol lyes :
                     A. Crude glycerol and glycerol lyes                                                 exemption
                     B. Other, including svnthetic glycerol                                                  4%
      15.14          Spermaceti , crude, pressed or refined , whether or not coloured                         1%
      15.15          Beeswax and other insect waxes, whether or not coloured :
                     B. Other                                                                                3%
       15.16          Vegetable waxes, whether or not coloured :
                     B. Other . .                                                                        exemption
      16.02           Other prepared or preserved meat or meat offal :
                     A. Liver :
                         I. Goose or duck liver                                                             14%
(a) Entry under this subheading is subject to conditions to be determined by the competent authorities .
 ---pagebreak--- 98                           Official Journal of the European Communities
          CCT                                                                              Rare
        heading                                     Description                          of Duty
          No
           1                                           2                                     3
          16.02      B. Other :
        (cont'd)           II.     Game or rabbit meat or offal                           14%
                          III. Not specified :
                                 b) Other
                                     ex 1 . Containing bovine meat or offal :
                                            — prepared or preserved bovine tongue ..      21%
                                        2. Not specified :
                                             aa) Ovine meat or offal                      18%
                                             bb) Other                                    23%
          16.03      Meat extracts and meat juices, in immediate packings of a
                     net capacity of :
                     B. 1 kg exclusive to 20 kgs exclusive                                  5%
                     C. 1 kg or less                                                      16%
          16.04      Prepared or preserved fish, including caviar and caviar substi­
                     tutes :
                         A. Caviar and caviar substitutes :
                                I. Caviar (sturgeon's eggs)                               15%
                               II . Other                                                 24%
                         B. Salmonidae                                                    10%
                     ex G. Other, excluding hake ( merluccius) and sardinops
                               sagax ocellata (called 'Pilchards')                         16%
          16.05      Crustaceans and molluscs, prepared or preserved :
                         A. Crab                                                          13 %
                     ex B. Other, excluding shrimps of the ' Crangon sp. p' type           16%
          17.04      Sugar confectionery, not containing cocoa :
                         A. Liquorice extract containing more than 10 % by weight
                              of sugar but not containing other added substances . . .    17%
                         B. Chewing gum                                                 6% + vc
                                                                                            i 1)
                         C. White chocolate                                            10 % + vc
                                                                                            ( 2)
                                                                                         + ads
          18.06      Chocolate and other food preparations containing cocoa :
                         A. Cocoa powder, not otherwise sweetened than by the
                               simple addition of saccharose                            7% + vc
          19.02      Preparations of Hour, starch or malt extract, of a kind used
                     as infant food or for dietetic or culinary purposes , containing
                     less than 50 % by weight of cocoa                                  8 % + vc
      ex 19.04       Tapioca and sago , excluding tapioca and sago substitutes
                     obtained from potato or other starches                             7 % + vc
   (1) With a maximum of 23%
   (2) With a maximum of 27%
 ---pagebreak---                             Official Journal of the European Communities                           99
         CCT                                                                                 Rate
       heading                                   Description                               of Duty
          No
           1
                  I                                   2                                        3
         19.05      Prepared foods obtained by the swelling or roasting of cereals
                     or cereal products (puffed rice, corn flakes and similar products)   6% + vc
         19.06       Communion wafers, empty cachets of a kind suitable for
                    pharmaceutical use, sealing wafers, rice paper and similar
                    products                                                             4% + vc
         19.07      Bread, ship's biscuits and other ordinary bakers' wares, not
                    containing sugar, honey, eggs, fats , cheese or fruit :
                    A. Knäckerbrot                                                       7% + vc
                                                                                              O
                                                                                           + adf
                    B. Mazoth                                                            3 % + vc
                                                                                              (2)
                                                                                           + adf
                    C. Gluten bred for diabetics                                         7% + vc
                    D. Other                                                             7% + vc
         19.08      Pastry, biscuits, cakes and other fine bakers ' wares , whether
                    or not containing cocoa in any proportion :
                    A. Gingerbread and the like                                         10% + vc
        20.01       Vegetables and fruit, prepared or preserved by vinegar or
                    acetic acid, with or without sugar, whether or not containing
                    salt, spices or mustard :
                    ex B. Other, excluding gherkins and cucumbers                           18%
        20.02       Vegetables prepared or preserved otherwise than by vinegar
                    or acetic acid :
                        E. Sauerkraut                                                       18%
                    ex F. Capers                                                            16%
       20.03        Fruit preserved by freezing, containing added sugar :
                    ex A. With a sugar content exceeding 13% by weight :
                            — Fruit falling within heading No 08.01 , excluding
                                pineapples                    ·                         21 % + (L)
                    ex B. Other :
                            — Fruit falling within heading No 08.01 , excluding
                                pineapples                                                 21%
        20.04       Fruit, fruit-peel and parts of plants, preserved by sugar
                    (drained, glacé or crystallized) :
                    B. Other :
                        ex I. With a sugar content exceeding 13 % by weight :
                                — Fruit falling within heading No 08.01 , excluding
                                   pineapples                                           20 % + (L)
                        ex 11 . Not specified :
                                — Fruit falling within heading No 08.01 , excluding
                                   pineapples                                              20%
(*) With a maximum of 24%
t' 2} With a maximum of 20%
 ---pagebreak--- 100                Official Journal of the European Communities
     CCT                                                                          Rate
    heading                               Description                           of Duty
      No
       1                                       2                                   3
      20.05 Jams, fruit jellies, marmalades , fruit purée and fruit pastes ,
            being cooked preparations , whether or not containing added
            sugar :
            B. Jams and marmalades of citrus fruit :
               ex    I. With a sugar content exceeding 30% by weight,
                         excluding orange jam and marmalade                   22 % + (L)
               ex II. With a sugar content exceeding 13 % but not
                         exceeding 30% by weight, excluding orange jam
                         and marmalade                                        22% + (L)
                                                                                 22%
               ex III. Other, excluding orange jam and marmalade
            C. Other :
                      I. With a sugar content exceeding 30% by weight :
                         ex b ) Other :
                                — of fruit falling within heading No 08.01 ,
                                    excluding pineapples                      24% + (L)
               ex II. With a sugar content exceeding 13 % but not
                         exceeding 30% by weight :
                         — of fruit falling within heading No 08.01 , exclud­
                             ing pineapples                                   24% + (L)
               ex III . Not specified :
                         — of fruit falling within heading No 08.01 , exclud­
                             ing pineapples                                      24%
      20.06 Fruit prepared otherwise or preserved ; whether or not contain­
            ing added sugar or spirit :
            A. Nuts (including groundnuts), roasted , in immediate Pack­
                ings of a net capacity :
                 I. Of more than 1 kg                                            12%
               II. Of 1 kg or less                                               14%
            B. Other :
                 I. Containing added spirit :
                    a) Ginger                                                    25%
                    b ) Pineapples in immediate packings of a net
                         capacity :
                         1 . Of more than 1 kg :
                             aa) With a sugar content exceeding 17% by
                                 weight                                       25% + (L)
                             bb) Other                                           25%
                         2 . Of 1 kg or less :
                             aa) With a sugar content exceeding 19% by
                                 weight                                       25 % + (L)
                             bb) Other                                           25%
                    c) Grapes :
                         1 . With a sugar content exceeding 13 % by weight .  25 % + (L)
                         2.  Other                                               25%
 ---pagebreak---             Official Journal of the European Communities                         101
 CCT
                                                                         Kate
heading                           Description                          of Duty
  No
   1                                  2                                   3
 20.06       d) Peaches, pears and apricots, in immediate packings
:ont 'd)        of a net capacity :
                1 . Of more than 1 kg :
                    aa ) "With a sugar content exceeding 13 % by
                         weight                                      25% +(L)
                    bb) Other                                           25%
                2 . Of 1 kg or less :
                    aa) With a sugar content exceeding 15 % by
                         weight                                      25% + (L)
                    bb) Other                                           25%
             e) Other fruits :
                1 . With a sugar content exceeding 9% by weight .    25% + (L)
                2.  Other                                               25%
             f) Mixtures of fruit :
                1 . With a sugar content exceeding 9% by weight .    25% + (L)
                2.  Other                                               25%
         II. Not containing added spirit :
             a) Containing added sugar, in immediate packings
                of a net capacity of more than 1 kg :
                2 . Grapefruit segments                              15 % -f (L)
                3 . Mandarins                                        19% + (L)
                4. Grapes                                            18% + (L)
             ex 7. Other fruits :
                    — Fruit falling within       heading No 08.01 ,
                        excluding pineapples                         18 % + (L)
                    — Tamarind (pods, pulp)                          13 % + (L)
             b) Containing added sugar, in immediate packings of
                a net capacity of 1 kg or less :
                2 . Grapefruit segments                              16% + (L)
                3 . Mandarins                                        20% + (L)
                4 . Grapes                                           19% + (L)
             ex 7.  Other fruits :
                    — Fruit falling within heading No 08.01 ,
                        excluding pineapples                         19% + (L)
             c) Not containing added sugar, in immediate packings
                of a net capacity :
                1 . Of 4-5 kg or more
                    ex cc) Other fruits
                          — Fruits falling within heading No 08.01 ,
                              excluding pineapples                      18%
             ex 2. Of less than 4-5 kg
                    — Fruit falling within heading No 08.01 ,
                        excluding pineapples                            18%
 ---pagebreak--- 102                Official Journal of the European Communities
     CCT                                                                             Rate of
    heading                               Description
      No
                                                                                      Duty
       1                                       2                                        3
     20.07  Fruit juices (including grape must) and vegetable juices,
            whether or not containing added sugar, but unfermented and
            not containing spirit :
            A. Of a specific gravity exceeding 1-33 at 15 °C :
               III. Other :
                     ex a) Of a value exceeding 30 u.a. per 100 kg net
                            weight :
                            — Fruits falling within heading No 08.01 , exclu­
                               ding pineapples                                        34%
                       b) Of a value not exceeding 30 u.a. per 100 kg~net
                            weight :
                            ex 1 . With an added sugar content exceeding
                                    30% by weight
                                    — Fruits falling within heading No 08.01 ,
                                       excluding pineapples                        34 % -f- (L)
                               2.   Other
                                    — Fruits falling within heading No 08.01 ,
                                       excluding pineapples                           34%
            B. Of a specific gravity of 1-33 or less at 15 °C :
               II . Other :
                    a) Of a value exceeding 30 u.a. per 100 kg net weight :
                       2. Grapefruit juice                                            12%
                    ex 3 . Other citrus fruit juice :
                            aa) With an added sugar content                           14%
                            bb) Other                                                 15%
                    ex 6. Other fruit and vegetable juice, excluding
                            apricot and peach juice :
                            aa) With an added sugar content                           17%
                            bb) Other                                                 18%
                       7.   Mixtures :
                       ex bb)          Other, excluding mixtures containing ,
                                       either separately or together, over 25 %
                                       of grape, citrus fruit, pineapple, apple,
                                       pear, tomato, apricot or peach juice
                                       11 . Containing added sugar                    17%
                                       22 . Other                                     18%
                    b) Of a value of 30 u.a. or less per 100 kg net weight :
                       2 . Grapefruit juice :
                            aa) With an added sugar content exceeding 30 %
                                 by weight                                         12 % + (L)
                            bb) Other                                                 12%
                       4. Other citrus fruit juice :
                            aa) With an added sugar content exceeding 30 %
                                 by weight                                         14 % + (L)
                            bb) With an added sugar content of 30% or
                                 less by weight                                       14%
                            cc) Not containing added sugar                       -    15%
 ---pagebreak---                 Official Journal of the European Communities                            103
  CCT                                                                           Rate of
 heading                              Description                               . Duty
   No
    1                                     2                                         3
  20.07              7. Other fruit and vegetable juices :
(cont'd)
                         aa) With an added sugar content exceeding
                             30% by weight                                   17% + (L)
                         bb) "With an added sugar content of 30% or
                             less by weight                                       17%
                         cc) Not containing added sugar                           18%
                     8.  Mixtures :
                     ex bb) Others, excluding mixtures containing, .
                             either sepárately or together, over 25% of
                             grape, citrus fruit, pineapple, apple, pear,
                             tomato, apricot or peach juice :
                             11 . With an added sugar content exceeding
                                  30% by weight                              17% + (L)
                             22 . With an added sugar content of 30%
                                  or less by weight                               17%
                             33 . Not containing added sugar                      18%
  21.01  Roasted chicory and other roasted coffee substitutes ; extracts,
         essences and concentrates thereof :
         A. Roasted chicory and other roasted coffee substitutes :
             II . Other                                                       4 % + vc
         B. Extracts, essences and concentrates of the products
             described under subheading A :
             II . Other                                                       8 % + vc
 21.02   Extracts , essences or concentrates , of coffee, tea or maté ;
         preparations with a basis of those extracts , essences or
         concentrates :
         A. Extracts, essences or concentrates of coffee ; preparations
             with a basis of those extracts, essences or concentrates . . .       14%
         B. Extracts , essences or concentrates of tea or maté ; prepara­
             tions with a basis of those extracts , essences or concentrates       6%
  21.03  Mustard flour and prepared mustard :
         A. Alustard flour, in immediate packings of a net capacity :
              I. Of 1 kg or less                                                   6%
             II. Of more than 1 kg                                                 2%
         B. Prepared mustard                                                      13%
   21.04 Sauces ; mixed condiments and mixed seasonings :
         B. Other                                                                 14%
 21.05   Soups and broths, in liquid, solid or powder form ; homogenized
         composite food preparations :
         A. Soups and broths, in liquid , solid or powder form                    14%
 ---pagebreak--- 104               Official Journal of the European Communities
     CCT                                                                         Rate of
    heading                              Description                              Duty
      No
       1                                       2                                    3
     21.06  Natural yeasts (active or inactive); prepared baking powders :
            A. Active natural yeasts :
                 I. Culture yeast                                                14%
                II. Bakers' yeast :
                     a) Dried                                                  7% + vc
                     b) Other                                                  7% + vc
                III. Other                                                        18%
            B. Inactive natural yeast :
                 I. In tablet, cube or similar form , or in immediate packings
                     of a net capacity of 1 kg or less                           10%
                II. Other                                                          6%
            C. Prepared baking powders                                             8%
      21.07 Food preparations not elsewhere specified or included :
            A. Cereals in grain or ear form , pre-cooked or otherwise
                prepared                                                       10% + ve
            F. Other :
                 I. Containing no milkfats or containing less than 1-5%
                     by weight or such fats :
                     a) Containing no sucrose or containing less than 5%
                         by weight of sucrose (including invert sugar ex­
                         pressed as sucrose) :
                         ex 1 . Containing no starch or less than 5% by
                                weight of starch
                                — Palm tree cores                                 16%
     22.02
            Lemonade, flavoured spa waters and flavoured aerated waters,
            and other non-alcoholic beverages, not including fruit and vege­
            table juices falling within heading No 20.07 :
            A. Not containing milk or milkfats :
                — Beverages obtained from tamarind pulp                           8%
                — Other                                                          12%
     23.02  Bran, sharps and other residues derived from - the sifting,
            milling or working of cereals or of leguminous vegetables :
            B. Of leguminous vegetables                                            6%
    23.07   Sweetened forage ; other preparations of a kind used in animal
            feeding :
            A. Fish or marine mammal solubles                                      4%
            C. Not specified                                                      12%
 ---pagebreak---                        Official Journal of the European Communities                                105
                                         Abbreviations :
(L):  indicates that the goods referred to are subject to the levy system ;
vc :  indicates that the goods referred to are subject to a charge based on a variable component
      which is specified under the regulations concerning trade in certain goods resulting from
      the processing of agricultural products ;
adf : indicates that additional duty may be levied on the flour content of the products
      concerned ;
ads : indicates that additional duty may be levied on the sugar content of the products concerned.
 ---pagebreak--- 106                                 Official Journal of the European Communities
                                                         ANNEX B
              List of developing countries and territories benefiting under the Generalized Tariff Preferences
                                              INDEPENDENT COUNTRIES
Afghanistan                              Honduras                                Qatar
Algeria                                  India                                   Rwanda
Argentina                                Indonesia                               Saudi Arabia
Bahrain                                  Iran                                    Senegal
Bangladesh                               Iraq                                    Sierra Leone
Barbados                                 Ivory Coast                             Singapore
Bhutan                                   Jamaica                                 Somalia
Bolivia                                  Jordan                                  South Vietnam
Botswana                                 Kenya                                   Southern Yemen
Brazil                                   Khmer Republic                           Sri Lanka
Burma                                    Korea , Republic of (South Korea)       Sudan
Burundi                                  Kuwait                                  Swaziland
Cameroun                                 Laos                                    Syria
Central African Republic                 Lebanon                                 Tanzania
Chad                                     Lesotho                                 Thailand
Chile                                    Liberia                                 Togo
Colombia                                 Libya                                   Tonga
Congo, People's Republic of              Malagasy Republic                       Trinidad and Tobago
Costa Rica                               Malawi                                  Tunisia
Cuba                                     Malaysia                                Uganda
Cyprus                                   Maldive Islands                         Union of Arab Emirates.:
Dahomey                                  Mali                                          Abu Dhabi
Dominican Republic                       Mauritania                                    Dubai
Ecuador                                  Mauritius                                     Ras al Khaimah
Egypt, Arab Republic of                  Mexico                                        Sharjah
El Salvador                              Morocco                                       Ajman
Equatorial Guinea                        Nauru                                         Umm al Qaiwain
Ethiopia                                 Nepal                                         Fujairah
Fiji                                     Nicaragua                               Upper Volta
Gabon                                    Niger                                   Uruguay
Gambia                                   Nigeria , Federal Republic of           Venezuela
Ghana                                    Pakistan                                Western Samoa
Guatemala                                Panama                                  Yemen
Guinea , Republic of                     Paraguay                                Yugoslavia
Guyana                                   Peru                                    Zaire, Democratic Republic of
Haiti                                    Philippines                             Zambia
 ---pagebreak---                              Official Journal of the European Communities                                                 107
                                       COUNTRIES AND TERRITORIES
dependent or administered, or for the conduct of whose external affairs Member States of the
                    Community or third countries are wholly or partly responsible
Afars and Issas (Territory of the)
Angola (including Cabinda)
Bahamas
Bermuda
British Honduras
British Indian Ocean Territory (Chagos Archipelago, Des Roches)
British Oceania (Territories under the jurisdiction of the Western Pacific High Commission) (x)
Brunei
Cape Verde Islands
Cayman Islands and Dependencies
Comoro Aichipelago
Cook Islands
Falkland Is ands (Malvinas) and Dependencies
French Polynesia
French Southern and Antarctic Territories
Gibraltar
Hong Kong
Macao
Mozambique
Netherlands Antilles
New Caledonia and Dependencies
New Guinea (Australian) and Papua
Pacific Islands administered by the United States of America or under United States trusteeship (2)
Papua (see Australian New Guinea)
Portuguese Guinea
Portuguese Timor
St Helena (including Ascension, Gough Island, and Tristan da Cunha)
Saint Pierre and Miquelon
São Tomé and Principe
Seychelles ( ncluding Amirantes )
Sikkim
Spanish territory in Africa
Surinam
Territories for which New Zealand is responsible (Niuwe Island, Tokelau Islands)
Turks and Caicos Islands
Virgin Islands of the United States (St Croix, St Thomas , St John etc.)
Wallis and Futuna Islands
West Indies (3)
Note : The above lists may be amended subsequently to take account of changes in the inter­
          national status of countries or territories .
P) Gilbert and Ellice Islands , British Solomon Islands , New Hebrides, Condominium, Canton, Enderbury and Pitcairn
    Islands .
(*) The Pacific Islands administered by the United States of America include : Guam, American Samoa (including Swain's
    Island), Midway Islands, Johnston and Sand Islands, Wake Island and the Trust Territory of the Pacific Islands (the
    Caroline, Mariana and Marshall Islands).
(3) Leeward Islands, Antigua , Montserrat, St Kitts-Nevis-Anguilla , British Virgin Islands, Windward Islands, Dominica ,
    Grenada , St Lucia , St Vincent.