CELEX: 31979R2792
Language: en
Date: 1979-12-10 00:00:00
Title: Council Regulation (EEC) No 2792/79 of 10 December 1979 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

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31979R2792

Council Regulation (EEC) No 2792/79 of 10 December 1979 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 L 328 , 24/12/1979 P. 0083 - 0109

++++COUNCIL REGULATION ( EEC ) NO 2792/79  OF 10 DECEMBER 1979  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 ,  HAVING REGARD TO THE TREATY ESTABLISHING THE EUROPEAN ECONOMIC COMMUNITY , AND IN PARTICULAR ARTICLE 43 THEREOF ,  HAVING REGARD TO COUNCIL REGULATION ( EEC ) NO 1059/69 OF 28 MAY 1969 LAYING DOWN THE TRADE ARRANGEMENTS APPLICABLE TO CERTAIN GOODS RESULTING FROM THE PROCESSING OF AGRICULTURAL PRODUCTS ( 1 ) , AND IN PARTICULAR ARTICLE 12 THEREOF ,  HAVING REGARD TO THE PROPOSAL FROM THE COMMISSION ( 2 ) ,  HAVING REGARD TO THE OPINION OF THE EUROPEAN PARLIAMENT ( 3 ) ,  HAVING REGARD TO THE OPINION OF THE ECONOMIC AND SOCIAL COMMITTEE ( 4 ) ,  WHEREAS , WITHIN THE CONTEXT OF UNCTAD , THE EUROPEAN ECONOMIC COMMUNITY OFFERED TO GRANT TARIFF PREFERENCES ON CERTAIN PROCESSED AGRICULTURAL PRODUCTS OF CHAPTERS 1 TO 24 OF THE COMMON CUSTOMS TARIFF WHICH ORIGINATE IN DEVELOPING COUNTRIES ; WHEREAS THE PREFERENTIAL TREATMENT PROPOSED IN THAT OFFER CONSISTS , IN RESPECT OF CERTAIN GOODS WHICH ARE SUBJECT TO THE TRADE ARRANGEMENTS LAID DOWN IN REGULATION ( EEC ) NO 1059/69 , OF A REDUCTION IN THE FIXED COMPONENT OF THE CHARGE APPLICABLE TO SUCH GOODS BY VIRTUE OF THAT REGULATION , AND , IN RESPECT OF PRODUCTS WHICH ARE SUBJECT TO THE SINGLE CUSTOMS DUTY , OF A REDUCTION IN SUCH DUTY ; WHEREAS PREFERENTIAL IMPORTS OF THE PRODUCTS CONCERNED SHOULD BE EFFECTED WITHOUT QUANTITATIVE RESTRICTIONS ;  WHEREAS THE OFFER MADE BY THE COMMUNITY INCLUDES A CLAUSE STATING THAT THE COMMUNITY DREW UP THE OFFER ON THE ASSUMPTION THAT ALL THE MAIN INDUSTRIALIZED COUNTRIES WHICH ARE MEMBERS OF THE OECD WOULD PARTICIPATE IN GRANTING PREFERENCES AND WOULD MAKE SIMILAR EFFORTS IN THIS DIRECTION ; WHEREAS , MOREOVER , IT IS EVIDENT FROM THE CONCLUSIONS WORKED OUT IN UNCTAD THAT THIS OFFER , WHILE BEING OF A TEMPORARY NATURE , DOES NOT CONSTITUTE A BINDING COMMITMENT AND , IN PARTICULAR , MAY BE WITHDRAWN WHOLLY OR IN PART AT A LATER DATE ; WHEREAS THIS POSSIBILITY MAY BE ADOPTED INTER ALIA WITH A VIEW TO REMEDYING ANY UNFAVOURABLE SITUATIONS WHICH MIGHT ARISE IN THE ACP STATES FOLLOWING THE IMPLEMENTATION OF THE GENERALIZED PREFERENCE SCHEME ;  WHEREAS , MOREOVER , THE CONFERENCE OF THE HEADS OF STATE OR OF GOVERNMENT OF THE MEMBER STATES AND THE STATES ACCEDING TO THE EUROPEAN COMMUNITIES HELD IN PARIS FROM 19 TO 21 OCTOBER 1972 INVITED THE COMMUNITY INSTITUTIONS AND THE MEMBER STATES PROGRESSIVELY TO ADOPT AN OVERALL POLICY OF DEVELOPMENT COOPERATION ON A WORLD-WIDE SCALE COMPRISING IN PARTICULAR THE IMPROVEMENT OF GENERALIZED PREFERENCES WITH THE AIM OF ACHIEVING A STEADY INCREASE IN IMPORTS OF MANUFACTURES FROM THE DEVELOPING COUNTRIES ;  WHEREAS , IN ACCORDANCE WITH PROTOCOL 23 TO THE ACT OF ACCESSION ( 5 ) , THE GENERALIZED TARIFF PREFERENCE SCHEME BECAME FULLY APPLICABLE IN THE NEW MEMBER STATES ON 1 JANUARY 1974 ;  WHEREAS IT IS EXPEDIENT , THEREFORE , THAT THE COMMUNITY SHOULD AUTHORIZE THE IMPORTATION OF THE PRODUCTS REFERRED TO IN ANNEX A , ORIGINATING IN THE COUNTRIES AND TERRITORIES LISTED IN ANNEX B , SUBJECT TO THE CUSTOMS DUTIES GIVEN IN RESPECT OF EACH OF THEM , THROUGHOUT 1980 ; WHEREAS THE BENEFIT OF SUCH PREFERENTIAL TERMS SHOULD BE RESERVED FOR PRODUCTS ORIGINATING IN THE COUNTRIES AND TERRITORIES UNDER CONSIDERATION , THE CONCEPT OF " ORIGINATING PRODUCTS " BEING DETERMINED IN ACCORDANCE WITH THE PROCEDURE LAID DOWN IN ARTICLE 14 OF COUNCIL REGULATION ( EEC ) NO 802/68 OF 27 JUNE 1968 ON THE COMMON DEFINITION OF THE CONCEPT OF THE ORIGIN OF GOODS ( 6 ) ;  WHEREAS , HOWEVER , IN THE MULTILATERAL TRADE NEGOTIATIONS , IN ACCORDANCE WITH PARAGRAPH 6 OF THE TOKYO DECLARATION , THE COMMUNITY REAFFIRMED THAT SPECIAL TREATMENT SHOULD BE GRANTED TO THE LEAST DEVELOPED AMONG THE DEVELOPING COUNTRIES WHENEVER THIS IS POSSIBLE ; WHEREAS , THEREFORE , THE PRODUCTS LISTED IN ANNEX A ORIGINATING IN THE LEAST DEVELOPED DEVELOPING COUNTRIES APPEARING ON THE LIST DRAWN UP UNDER UNITED NATIONS RESOLUTION 3487 ( XXX ) OF 12 DECEMBER 1975 SHOULD NOT BE SUBJECT TO CUSTOMS DUTIES ;  WHEREAS MEASURES SHOUL BE PROVIDED FOR WHICH WILL ENABLE ANY SERIOUS DISRUPTION IN ANY SECTOR OF THE ECONOMIC ACTIVITY OF THE COMMUNITY TO BE AVOIDED ; WHEREAS , TO THIS END , THE COMMISSION SHOULD BE EMPOWERED TO RE-INTRODUCE PARTIALLY OR WHOLLY THE LEVYING OF CUSTOMS DUTIES IN ORDER THAT SUCH DISRUPTION MAY BE AVOIDED ;  WHEREAS THE COMMISSION MUST BE ABLE TO HAVE ACCESS TO INFORMATION CONCERNING IMPORTS EFFECTED WITHIN THE FRAMEWORK OF GENERALIZED PREFERENCES ; WHEREAS , TO THIS END , MEMBER STATES SHALL INFORM THE COMMISSION EVERY THREE MONTHS OF IMPORTS ACTUALLY EFFECTED , CLASSIFIED BY ORIGIN ,  HAS ADOPTED THIS REGULATION :  ARTICLE 1  1 . FROM 1 JANUARY TO 31 DECEMBER 1980 , COMMUNITY IMPORTS OF THE PRODUCTS LISTED IN ANNEX A SHALL BENEFIT FROM THE CUSTOMS DUTIES SPECIFIED FOR EACH PRODUCT .  2 . THE TREATMENT PROVIDED FOR IN PARAGRAPH 1 SHALL BE ENJOYED SOLELY BY PRODUCTS ORIGINATING IN THE COUNTRIES AND TERRITORIES LISTED IN ANNEX B .  FOR THE PURPOSE OF THE APPLICATION OF THIS REGULATION , THE CONCEPT OF ORIGINATING PRODUCTS SHALL BE DETERMINED IN ACCORDANCE WITH THE PROCEDURE LAID DOWN IN ARTICLE 14 OF REGULATION ( EEC ) NO 802/68 .  3 . THE PRODUCTS LISTED IN ANNEX A ORIGINATING IN THE COUNTRIES LISTED IN ANNEX C SHALL BE IMPORTED INTO THE COMMUNITY FREE OF CUSTOMS DUTIES .   " TEQUILA " FALLING WITHIN SUBHEADING 22.09 C V EX A ) SHALL QUALIFY FOR THE PREFERENTIAL SYSTEM SUBJECT TO THE PRODUCTION OF A CERTIFICATE OF AUTHENTICITY APPEARING IN THE CERTIFICATE OF ORIGIN AND DRAWN UP ACCORDING TO THE PROCEDURE REFERRED TO IN THE SECOND SUBPARAGRAPH OF PARAGRAPH 2 .  ARTICLE 2  WHEN PRODUCTS BENEFITING FROM THE TREATMENT PROVIDED FOR IN ARTICLE 1 ARE IMPORTED INTO THE COMMUNITY IN SUCH QUANTITIES OR AT SUCH PRICES THAT COMMUNITY PRODUCERS OF PRODUCTS SIMILAR TO OR IN DIRECT COMPETITION WITH THEM SUFFER OR ARE LIKELY TO SUFFER FROM SERIOUS DISADVANTAGE , THE LEVYING OF CUSTOMS DUTIES MAY BE RE-INTRODUCED IN WHOLE OR IN PART ON THE PRODUCTS IN QUESTION IN RESPECT OF THE COUNTRIES OR TERRITORIES WHICH ARE THE CAUSE OF THE DISADVANTAGE . SUCH MEASURES MAY ALSO BE TAKEN IN THE CASE OF ACTUAL OR POTENTIAL SERIOUS DISADVANTAGE IN A SINGLE REGION OF THE COMMUNITY .  ARTICLE 3  1 . THE COMMISSION MAY DECIDE , BY MEANS OF A REGULATION , TO RE-INTRODUCE THE LEVYING OF CUSTOMS DUTIES FOR A SPECIFIED PERIOD , IN ORDER TO ENSURE THAT ARTICLE 2 IS APPLIED .  2 . IN THE EVENT OF SUCH ACTION BEING REQUESTED BY A MEMBER STATE , THE COMMISSION SHALL DECIDE WITHIN A PERIOD OF NOT MORE THAN 10 WORKING DAYS AFTER THE REQUEST HAS BEEN RECEIVED AND SHALL INFORM THE MEMBER STATES OF THIS DECISION .  3 . ANY MEMBER STATE MAY REFER TO THE COUNCIL THE MEASURE TAKEN BY THE COMMISSION , WITHIN A PERIOD OF NOT MORE THAN 10 WORKING DAYS AFTER IT HAS BEEN INFORMED THEREOF . THE FACT THAT THE MATTER IS REFERRED TO THE COUNCIL SHALL NOT CAUSE THE MEASURE TO BE SUSPENDED . THE COUNCIL SHALL MEET IMMEDIATELY . IT MAY , BY ACTING ON A QUALIFIED MAJORITY , AMEND OR RESCIND THE MEASURE IN QUESTION .  ARTICLE 4  ARTICLES 2 AND 3 SHALL NOT PREJUDICE THE APPLICATION OF THE PROTECTIVE CLAUSES DRAWN UP IN CONNECTION WITH THE COMMON AGRICULTURAL POLICY PURSUANT TO ARTICLE 43 OF THE TREATY NOR THOSE DRAWN UP IN CONNECTION WITH THE COMMON COMMERCIAL POLICY PURSUANT TO ARTICLE 113 OF THE TREATY .  ARTICLE 5  MEMBER STATES SHALL INFORM THE COMMISSION EVERY THREE MONTHS OF IMPORTS EFFECTED UNDER THIS REGULATION , CLASSIFIED BY ORIGIN .  ARTICLE 6  THIS REGULATION SHALL ENTER INTO FORCE ON 1 JANUARY 1980 .  THIS REGULATION SHALL BE BINDING IN ITS ENTIRETY AND DIRECTLY APPLICABLE IN ALL MEMBER STATES .  DONE AT BRUSSELS , 10 DECEMBER 1979 .  FOR THE COUNCIL  THE PRESIDENT  T . HUSSEY  ( 1 ) OJ NO L 141 , 12 . 6 . 1969 , P . 1 .  ( 2 ) OJ NO C 234 , 17 . 9 . 1979 , P . 87 .  ( 3 ) OJ NO C 309 , 10 . 12 . 1979 , P . 57 .  ( 4 ) OJ NO C 297 , 28 . 11 . 1979 , P . 14 .  ( 5 ) OJ NO L 73 , 27 . 3 . 1972 , P . 14 .  ( 6 ) OJ NO L 148 , 28 . 6 . 1968 , P . 1 .  ANNEX A  LIST OF PRODUCTS FALLING WITHIN CHAPTERS 1 TO 24 ORIGINATING IN DEVELOPING COUNTRIES AND TERRITORIES TO WHICH THE GENERALIZED TARIFF PREFERENCES WILL APPLY ( A ) ( B )  CCT HEADING NO*DESCRIPTION*RATE OF DUTY*  01.01*LIVE HORSES , ASSES , MULES AND HINNIES : **  *A . HORSES : **  *II . FOR SLAUGHTER ( C)*2 % *  *III . OTHER*12 % *  02.01*MEAT AND EDIBLE OFFALS OF THE ANIMALS FALLING WITHIN HEADING NO 01.01 , 01.02 , 01.03 OR 01.04 , FRESH , CHILLED OR FROZEN : **  *A . MEAT : **  *III . OF SWINE : **  *B ) OTHER*FREE*  02.04*OTHER MEAT AND EDIBLE MEAT OFFALS , FRESH , CHILLED OR FROZEN : **  *EX A . OF DOMESTIC PIGEONS*7 % *  *EX B . FURRED GAME , FROZEN*FREE*  *C . OTHER : **  *EX I . FROGS' LEGS*FREE*  *II . OTHER*FREE*  03.01*FISH , FRESH ( LIVE OR DEAD ) , CHILLED OR FROZEN : **  *B . SALTWATER FISH : **  *I . WHOLE , HEADLESS OR IN PIECES : **  *E ) SHARKS*4 % *  *G ) HALIBUT ( HIPPOGLOSSUS VULGARIS , HIPPOGLOSSUS REINHARDTIUS ) *4 % *  *EX Q ) OTHER : **  * - AQUARIUM FISH*FREE*  *II . FILLETS : **  *B ) FROZEN : **  *EX 7 . OTHER : **  * - OF SHARKS AND OF HALIBUT*10 % *  *C . LIVERS AND ROES*5 % *  03.02*FISH , DRIED , SALTED OR IN BRINE ; SMOKED FISH , WHETHER OR NOT COOKED BEFORE OR DURING THE SMOKING PROCESS : **  *A . DRIED , SALTED OR IN BRINE : **  *I . WHOLE , HEADLESS OR IN PIECES : **  *D ) COMMON HALIBUT ( HIPPOGLOSSUS VULGARIS ) *10 % *  *E ) SALMON , SALTED OR IN BRINE*2 % *  *EX F ) HILSA SPP , IN BRINE*8 % *  CCT HEADING NO*DESCRIPTION*RATE OF DUTY*  03.02 ( CONT'D ) *II . FILLETS : **  *EX D ) OTHER : **  * - HILSA SPP , IN BRINE*10 % *  03.03*CRUSTACEANS AND MOLLUSCS , WHETHER IN SHELL OR NOT , FRESH ( LIVE OR DEAD ) , CHILLED , FROZEN , SALTED , IN BRINE OR DRIED ; CRUSTACEANS , IN SHELL , SIMPLY BOILED IN WATER : **  *A . CRUSTACEANS : **  *I . CRAWFISH*7 % *  *II . LOBSTERS ( HOMARUS SPP ) : **  *A ) LIVE*7 % *  *B ) OTHER : **  *1 . WHOLE*7 % *  *2 . OTHER*7 % *  *III . CRABS AND FRESHWATER CRAYFISH*7 % *  *IV . SHRIMPS AND PRAWNS : **  *A ) PRAWNS ( PANDALIDAE SPP ) *6 % *  *EX C ) OTHER : **  * - PRAWNS ( PALAEMONIDAE SPP ) *6 % *  * - PRAWNS ( PENAEIDAE SPP ) *6 % *  *EX V . OTHER ( FOR EXAMPLE NORWAY LOBSTERS ) : **  * - PEURULLUS SPP*7 % *  *B . MOLLUSCS : **  *II . MUSSELS*7 % *  *IV . OTHER : **  *A ) FROZEN : **  *1 . SQUID : **  *AA ) OMMASTREPHES SAGITTATUS AND LOLIGO SPP*4 % *  *2 . CUTTLE-FISH OF THE SPECIES SEPIA OFFICINALIS , ROSSIA MACROSOMA AND SEPIOLA RONDELETI*6 % *  *3 . OCTOPUS*4 % *  *4 . OTHER*4 % *  *B ) OTHER : **  *1 . SQUID ( OMMASTREPHES SAGITTATUS AND LOLIGO SPP ) *4 % *  *2 . OTHER*4 % *  04.06*NATURAL HONEY*25 % *  04.07*EDIBLE PRODUCTS OF ANIMAL ORIGIN , NOT ELSEWHERE SPECIFIED OR INCLUDED*6 % *  05.03*HORSEHAIR AND HORSEHAIR WASTE , WHETHER OR NOT PUT UP ON A LAYER OR BETWEEN TWO LAYERS OF OTHER MATERIAL : **  *B . OTHER*FREE*  CCT HEADING NO*DESCRIPTION*RATE OF DUTY*  05.07*SKINS AND OTHER PARTS OF BIRDS , WITH THEIR FEATHERS OR DOWN , FEATHERS AND PARTS OF FEATHERS  ( WHETHER OR NOT WITH TRIMMED EDGES ) AND DOWN , NOT FURTHER WORKED THAN CLEANED , DISINFECTED OR TREATED FOR PRESERVATION ; POWDER AND WASTE OF FEATHERS OR PARTS OF FEATHERS : **  *A . BED FEATHERS ; DOWN : **  *II . OTHER*FREE*  *B . OTHER*FREE*  05.13*NATURAL SPONGES : **  *B . OTHER*FREE*  06.03*CUT FLOWERS AND FLOWER BUDS OF A KIND SUITABLE FOR BOUQUETS OR FOR ORNAMENTAL PURPOSES , FRESH , DRIED , DYED , BLEACHED , IMPREGNATED OR OTHERWISE PREPARED : **  *A . FRESH : **  *EX I . FROM 1 JUNE TO 31 OCTOBER : **  * - ORCHIDS ( FAMILY ORCHIDACEAE ) AND ANTHURIUM*15 % *  *EX II . FROM 1 NOVEMBER TO 31 MAY : **  * - ORCHIDS ( FAMILY ORCHIDACEAE ) AND ANTHURIUM*15 % *  07.01*VEGETABLES , FRESH OR CHILLED : **  *EX T . OTHER : **  * - OKRA ( HIBISCUS ESCULENTUS L . OR ABELMOSCHUS ESCULENTUS ( L . ) MOENCH ) ; MORINGA OLEIFERA  ( DRUMSTICKS ) *FREE*  * - PUMPKINS , COURGES AND COURGETTES , FROM 1 DECEMBER TO LAST DAY OF FEBRUARY*9 % *  * - OTHER , EXCLUDING CELERY STICKS AND PARSLEY , FROM 1 JANUARY TO 31 MARCH*9 % *  07.03*VEGETABLES PROVISIONALLY PRESERVED IN BRINE , IN SULPHUR WATER OR IN OTHER PRESERVATIVE SOLUTIONS , BUT NOT SPECIALLY PREPARED FOR IMMEDIATE CONSUMPTION : **  *EX E . OTHER VEGETABLES : **  * - OKRA ( HIBISCUS ESCULENTUS L . OR ABELMOSCHUS ESCULENTUS ( L . ) MOENCH ) *FREE*  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*8 % *  * - HORSE-RADISH ( COCHLEARIA ARMORACIA ) *FREE*  07.05*DRIED LEGUMINOUS VEGETABLES , SHELLED , WHETHER OR NOT SKINNED OR SPLIT : **  *B . OTHER : **  *I . PEAS ( INCLUDING CHICK PEAS ) AND BEANS ( OF THE SPECIES PHASEOLUS ) : **  CCT HEADING NO*DESCRIPTION*RATE OF DUTY*  07.05 ( CONT'D ) * - BEANS OF THE GENUS " PHASEOLUS MUNGO " *FREE*  * - CHICK PEAS OF THE GENUS " CICER ARIETINUM " *FREE*  * - OTHER*3 % *  *III . OTHER : **  * - CAJAN PEAS OF THE GENUS " CAJANUS CAJAN " *FREE*  * - OTHER*3 % *  07.06*MANIOC , ARROWROOT , SALEP , JERUSALEM ARTICHOKES , SWEET POTATOES AND OTHER SIMILAR ROOTS AND TUBERS WITH HIGH STARCH OR INULIN CONTENT , FRESH OR DRIED , WHOLE OR SLICED ; SAGO PITH : **  *B . OTHER*FREE*  08.01*DATES , BANANAS , COCONUTS , BRAZIL NUTS , CASHEW NUTS , PINEAPPLES , AVOCADOS , MANGOES , GUAVES AND MANGOSTEENS , FRESH OR DRIED , SHELLED OR NOT : **  *EX B . BANANAS : **  * - DRIED*6 % *  *D . AVOCADOS*6 % *  *E . COCONUTS*FREE*  *H . OTHER : **  * - MANGOSTEENS , GUAVAS*FREE*  * - MANGOES*5 % *  08.02*CITRUS FRUIT , FRESH OR DRIED : **  *EX E . OTHER : **  * - LIMES AND LIMETTES ( CITRUS AURANTIFOLIA VAR . LUMIO AND VAR . LIMETTA ) *9,6 % *  08.04*GRAPES , FRESH OR DRIED : **  *B . DRIED*FREE ( 1 )*  08.05*NUTS OTHER THAN THOSE FALLING WITHIN HEADING NO 08.01 , FRESH OR DRIED , SHELLED OR NOT : **  *D . PISTACHIOS*FREE*  *E . PECANS*FREE*  *F . ARECA ( OR BETEL ) AND COLA*FREE*  *EX G . OTHER ( EXCLUDING HAZELNUTS ) *FREE*  08.07*STONE FRUIT , FRESH : **  *E . OTHER*7 % *  08.08*BERRIES , FRESH : **  *F . OTHER*6 % *  CCT HEADING NO*DESCRIPTION*RATE OF DUTY*  EX 08.09*OTHER FRUIT , FRESH : **  * - ROSE-HIPS FRUIT*FREE*  * - WATERMELONS , FROM 1 NOVEMBER TO 30 APRIL*6,5 % *  * - OTHER , EXCLUDING MELONS AND WATERMELONS*6 % *  08.10*FRUIT ( WHETHER OR NOT COOKED ) , PRESERVED BY FREEZING , NOT CONTAINING ADDED SUGAR : **  *EX B . BILBERRIES ( FRUIT OF THE SPECIES VACCINIUM MYRTILLUS ) , BLACKBERRIES ( BRAMBLEBERRIES ) , MULBERRIES AND CLOUDBERRIES*9 % *  *EX D . OTHER : **  * - QUINCES*11 % *  * - FRUIT FALLING WITHIN HEADING NOS 08.01 , 08.02 D , 08.08 B , E AND F AND 08.09 , EXCLUDING PINEAPPLES , MELONS AND WATERMELONS*8 % *  08.11*FRUIT PROVISIONALLY PRESERVED ( FOR EXAMPLE , BY SULPHUR DIOXIDE GAS , IN BRINE , IN SULPHUR WATER OR IN OTHER PRESERVATIVE SOLUTIONS ) , BUT UNSUITABLE IN THAT STATE FOR IMMEDIATE CONSUMPTION ) : **  *C . PAPAWS*FREE*  *D . BILBERRIES ( FRUIT OF THE SPECIES VACCINIUM MYRTILLUS ) *4 % *  *EX E . OTHER : **  * - QUINCES*4 % *  * - FRUIT FALLING WITHIN HEADING NOS 08.01 , 08.02 D , 08.08 B AND F AND 08.09 , EXCLUDING PINEAPPLES , MELONS AND WATERMELONS*FREE*  08.12*FRUIT , DRIED , OTHER THAN THAT FALLING WITHIN HEADING NO 08.01 , 08.02 , 08.03 , 08.04 OR 08.05 : **  *A . APRICOTS*5,5 % *  *E . PAPAWS*FREE*  *EX G . OTHER : **  * - TAMARIND ( PODS , PULP ) *FREE*  08.13*PEEL OF MELONS AND CITRUS FRUIT , FRESH , FROZEN , DRIED OR PROVISIONALLY PRESERVED IN BRINE , IN SULPHUR WATER OR IN OTHER PRESERVATIVE SOLUTIONS*FREE*  09.01*COFFEE , WHETHER OR NOT ROASTED OR FREE OF CAFFEINE ; COFFEE HUSKS AND SKINS ; COFFEE SUBSTITUTES CONTAINING COFFEE IN ANY PROPORTION : **  *A . COFFEE : **  *I . UNROASTED : **  *A ) NOT FREE OF CAFFEINE*FREE ( 1 )*  *B ) FREE OF CAFFEINE*10 % *  *II . ROASTED : **  *A ) NOT FREE OF CAFFEINE*12 % *  *B ) FREE OF CAFFEINE*15 % *  *B . HUSKS AND SKINS*10 % *  *C . COFFEE SUBSTITUTES CONTAINING COFFEE IN ANY PROPORTION*15 % *  CCT HEADING NO*DESCRIPTION*RATE OF DUTY*  09.02*TEA : **  *A . IN IMMEDIATE PACKINGS OF A NET CAPACITY NOT EXCEEDING 3 KG*FREE*  09.04*PEPPER OF THE GENUS " PIPER " ; PIMENTO OF THE GENUS " CAPSICUM " OR THE GENUS " PIMENTA " : **  *A . NEITHER CRUSHED NOR GROUND : **  *I . PEPPER : **  *B ) OTHER*5 % *  *II . PIMENTO : **  *C ) OTHER*5 % *  *B . CRUSHED OR GROUND : **  *I . PIMENTO OF THE GENUS " CAPSICUM " *7 % *  *II . OTHER*7 % *  09.06*CINNAMON AND CINNAMON-TREE FLOWERS : **  *A . GROUND*5 % *  *B . OTHER*4 % *  09.07*CLOVES ( WHOLE FRUIT , CLOVES AND STEMS ) *12 % *  09.08*NUTMEG , MACE AND CARDAMOMS : **  *A . NEITHER CRUSHED NOR GROUND : **  *II . OTHER : **  *A ) NUTMEG*2 % *  *B . CRUSHED OR GROUND : **  *I . NUTMEG*3 % *  *II . MACE*FREE*  09.09*SEEDS OF ANISE , BADIAN , FENNEL , CORIANDER , CUMIN , CARAWAY AND JUNIPER : **  *A . NEITHER CRUSHED NOR GROUND : **  *I . ANISEED*FREE*  *II . BADIAN SEED*11 % *  *III . SEEDS OF FENNEL , CORIANDER , CUMIN , CARAWAY AND JUNIPER : **  *B ) OTHER : **  *2 . OTHER*FREE*  *B . CRUSHED OR GROUND : **  *I . BADIAN SEED*12 % *  *III . OTHER*FREE*  09.10*THYME , SAFFRON AND BAY LEAVES ; OTHER SPICES : **  *F . OTHER SPICES , INCLUDING THE MIXTURES REFERRED TO IN NOTE 1 ( B ) TO THIS CHAPTER : **  *I . NEITHER CRUSHED NOR GROUND*4 % *  *II . CRUSHED OR GROUND : **  *B ) OTHER*5 % *  CCT HEADING NO*DESCRIPTION*RATE OF DUTY*  11.04*FLOUR OF THE DRIED LEGUMINOUS VEGETABLES FALLING WITHIN HEADING NO 07.05 OR OF THE FRUITS FALLING WITHIN ANY HEADING IN CHAPTER 8 ; FLOUR AND MEAL OF SAGO AND OF ROOTS AND TUBERS FALLING WITHIN HEADING NO 07.06 : **  *A . FLOUR OF THE DRIED LEGUMINOUS VEGETABLES FALLING WITHIN HEADING NO 07.05*5 % *  *B . FLOUR OF THE FRUITS FALLING WITHIN ANY HEADING IN CHAPTER 8 : *I . OF BANANAS : **  * - DENATURED ( D)*FREE*  * - OTHER*6 % *  *II . OTHER : **  * - CHESTNUTS*7,5 % *  * - NOT SPECIFIED*5 % *  12.03*SEEDS , FRUIT AND SPORES , OF A KIND USED FOR SOWING : **  *C . GRASS AND OTHER HERBAGE SEEDS : **  *II . CLOVER ( TRIFOLIUM ) *FREE ( 2 )*  12.07*PLANTS AND PARTS ( INCLUDING SEEDS AND FRUITS ) OF TREES , BUSHES , SHRUBS OR OTHER PLANTS , BEING GOODS OF A KIND USED PRIMARILY IN PERFUMERY , IN PHARMACY , OR FOR INSECTICIDAL , FUNGICIDAL OR SIMILAR PURPOSES , FRESH OR DRIED , WHOLE , CUT , CRUSHED , GROUND OR POWDERED : **  *B . LIQUORICE ROOTS*FREE*  *C . TONQUIN BEANS*FREE*  12.08*CHICORY ROOTS , FRESH OR DRIED , WHOLE OR CUT , UNROASTED ; LOCUST BEANS , FRESH OR DRIED , WHETHER OR NOT KIBBLED OR GROUND , BUT NOT FURTHER PREPARED ; FRUIT KERNELS AND OTHER VEGETABLE PRODUCTS OF A KIND USED PRIMARILY FOR HUMAN FOOD , NOT FALLING WITHIN ANY OTHER HEADING : **  *C . LOCUST BEAN SEEDS : **  *I . NOT DECORTICATED , CRUSHED OR GROUND*FREE*  *II . OTHER*6 % *  *D . APRICOT , PEACH AND PLUM STONES , AND KERNELS THEREOF*FREE*  13.02*SHELLAC , SEED LAC , STICK LAC AND OTHER LACS ; NATURAL GUMS , RESINS , GUM-RESINS AND BALSAMS : **  *A . CONIFER RESINS*FREE*  13.03*VEGETABLE SAPS AND EXTRACTS ; PECTIC SUBSTANCES , PECTINATES AND PECTATES ; AGAR-AGAR AND OTHER MUCILAGES AND THICKENERS , DERIVED FROM VEGETABLE PRODUCTS : **  *A . VEGETABLE SAPS AND EXTRACTS : **  *III . OF QUASSIA AMARA*FREE*  *IV . OF LIQUORICE*FREE (*)*  *V . OF PYRETHRUM AND OF THE ROOTS OF PLANTS CONTAINING ROTENONE*FREE*  *VII . INTERMIXTURES OF VEGETABLE EXTRACTS , FOR THE MANUFACTURE OF BEVERAGES OR OF FOOD PREPARATIONS*FREE*  *VIII . OTHER : **  *A ) MEDICINAL*FREE*  CCT HEADING NO*DESCRIPTION*RATE OF DUTY*  13.03 ( CONT'D ) *B . PECTIC SUBSTANCES , PECTINATES AND PECTATES : **  *EX I . DRY , EXCLUDING APPLE , PEAR AND QUINCE PECTIC SUBSTANCES*12 % *  *EX II . OTHER , EXCLUDING APPLE , PEAR AND QUINCE PECTIC SUBSTANCES*7 % *  C . AGAR-AGAR AND OTHER MUCILAGES AND THICKENERS DERIVED FROM VEGETABLE PRODUCTS : **  *I . AGAR-AGAR*FREE*  *II . MUCILAGES AND THICKENERS EXTRACTED FROM LOCUST BEANS OR LOCUST BEAN SEEDS*FREE*  14.01*VEGETABLE MATERIALS OF A KIND USED PRIMARILY FOR PLAITING ( FOR EXAMPLE , CEREAL STRAW , CLEANED , BLEACHED OR DYED , OSIER , REEDS , RUSHES , RATTANS , BAMBOOS , RAFFIA AND LIME BARK ) : **  *A . OSIER : **  *II . OTHER*FREE*  *B . CEREAL STRAW , CLEANED , BLEACHED OR DYED*FREE*  15.03*LARD STEARIN , OLEOSTEARIN AND TALLOW STEARIN ; LARD OIL , OLEO-OIL AND TALLOW OIL , NOT EMULSIFIED OR MIXED OR PREPARED IN ANY WAY : **  *A . LARD STEARIN AND OLEOSTEARIN : **  *II . OTHER*3 % *  *B . TALLOW OIL FOR INDUSTRIAL USES OTHER THAN THE MANUFACTURE OF FOODSTUFFS FOR HUMAN CONSUMPTION ( D)*FREE*  *C . OTHER*5 % *  15.04*FATS AND OILS , OF FISH AND MARINE MAMMALS , WHETHER OR NOT REFINED : **  *A . FISH-LIVER OIL : **  *I . OF A VITAMIN A CONTENT NOT EXCEEDING 2 500 INTERNATIONAL UNITS PER GRAM*FREE*  15.05*WOOL GREASE AND FATTY SUBSTANCES DERIVED THEREFROM  ( INCLUDING LANOLIN ) : **  *A . WOOL GREASE , CRUDE*FREE*  *B . OTHER*FREE*  15.06*OTHER ANIMAL OILS AND FATS ( INCLUDING NEAT'S FOOT OILS AND FATS FROM BONES OR WASTE ) *FREE*  15.07*FIXED VEGETABLE OILS , FLUID OR SOLID , CRUDE , REFINED OR PURIFIED : **  *B . CHINA-WOOD AND OITICICA OILS ; MYRTLE WAX AND JAPAN WAX*FREE*  *C . CASTOR OIL : **  *II . OTHER*6 % *  CCT HEADING NO*DESCRIPTION*RATE OF DUTY*  15.07 ( CONT'D ) *D . OTHER OILS : **  *I . FOR TECHNICAL OR INDUSTRIAL USES OTHER THAN THE MANUFACTURE OF FOODSTUFFS FOR HUMAN CONSUMPTION ( D ) : **  *A ) CRUDE : **  *1 . PALM OIL*2,5 % *  *EX 3 . OTHER , EXCLUDING LINSEED OIL , GROUNDNUT OIL , SUNFLOWER SEED OIL AND COLZA OIL*2,5 % *  *B ) OTHER : **  *EX 2 . OTHER : **  * - PALM KERNEL AND COCONUT OIL*6,5 % *  *II . OTHER : **  *A ) PALM OIL : **  *1 . CRUDE*4 % *  *2 . OTHER*12 % *  *B ) OTHER : **  *1 . SOLID , IN IMMEDIATE PACKINGS OF A NET CAPACITY OF 1 KG OR LESS*18 % *  *2 . SOLID , OTHER ; FLUID : **  *EX AA ) CRUDE : **  * - PALM KERNEL AND COCONUT OIL*7 % *  *EX BB ) OTHER : **  * - PALM KERNEL AND COCONUT OIL*13 % *  15.10*FATTY ACIDS ; ACID OILS FROM REFINING ; FATTY ALCOHOLS : **  *A . STEARIC ACID*2 % *  *B . OLEIC ACID*5 % *  *C . OTHER FATTY ACIDS ; ACID OILS FROM REFINING*FREE*  *D . FATTY ALCOHOLS*6 % *  15.11*GLYCEROL AND GLYCEROL LYES : **  *A . CRUDE GLYCEROL AND GLYCEROL LYES*FREE*  *B . OTHER , INCLUDING SYNTHETIC GLYCEROL*FREE*  15.12*ANIMAL OR VEGETABLE OILS AND FATS , WHOLLY OR PARTLY HYDROGENATED , OR SOLIDIFIED OR HARDENED BY ANY OTHER PROCESS , WHETHER OR NOT REFINED , BUT NOT FURTHER PREPARED : **  *A . IN IMMEDIATE PACKINGS OF A NET CAPACITY OF 1 KG OR LESS*16 % *  *B . OTHER*11 % *  15.15*SPERMACETI , CRUDE , PRESSED OR REFINED , WHETHER OR NOT COLOURED ; BEESWAX AND OTHER INSECT WAXES , WHETHER OR NOT COLOURED : **  *A . SPERMACETI , CRUDE , PRESSED OR REFINED , WHETHER OR NOT COLOURED*FREE*  CCT HEADING NO*DESCRIPTION*RATE OF DUTY*  15.15 ( CONT'D ) *B . BEESWAX AND OTHER INSECT WAXES , WHETHER OR NOT COLOURED : **  *II . OTHER*FREE*  15.16*VEGETABLE WAXES , WHETHER OR NOT COLOURED : **  *B . OTHER*FREE*  15.17*DEGRAS ; RESIDUES RESULTING FROM THE TREATMENT OF FATTY SUBSTANCES OR ANIMAL OR VEGETABLE WAXES : **  *A . DEGRAS*FREE*  *B . RESIDUES RESULTING FROM THE TREATMENT OF FATTY SUBSTANCES OR ANIMAL OR VEGETABLE WAXES : **  *II . OTHER : **  *A ) OIL FOOTS AND DREGS ; SOAPSTOCKS*FREE*  *B ) OTHER*FREE*  16.02*OTHER PREPARED OR PRESERVED MEAT OR MEAT OFFAL : **  *A . LIVER : **  *I . GOOSE OR DUCK LIVER*14 % *  *B . OTHER : **  *II . GAME OR RABBIT MEAT OR OFFAL : **  * - GAME*9 % *  * - RABBIT*14 % *  *III . OTHER : **  *B ) OTHER : **  *1 . CONTAINING BOVINE MEAT OR OFFAL : **  *EX BB ) OTHER : **  * - PREPARED OR PRESERVED BOVINE TONGUE*17 % *  *2 . OTHER : **  *AA ) OVINE MEAT OR OFFAL*18 % *  *BB ) OTHER*16 % *  16.03*MEAT EXTRACTS , MEAT JUICES AND FISH EXTRACTS , IN IMMEDIATE PACKINGS OF A NET CAPACITY OF : **  *B . MORE THAN 1 KG BUT LESS THAN 20 KG*1 % *  *C . 1 KG OR LESS*9 % *  16.04*PREPARED OR PRESERVED FISH , INCLUDING CAVIAR AND CAVIAR SUBSTITUTES : **  *A . CAVIAR AND CAVIAR SUBSTITUTES : **  *I . CAVIAR ( STURGEON ROE ) *12 % *  *II . OTHER*16 % *  *B . SALMONIDAE*4 % *  *EX F . BONITO ( SARDA SPP ) AND MACKEREL*19 % *  *G . OTHER : **  *I . FILLETS , RAW , COATED WITH BATTER OR BREADCRUMBS , DEEP FROZEN*10 % *  *II . OTHER*10 % *  CCT HEADING NO*DESCRIPTION*RATE OF DUTY*  16.05*CRUSTACEANS AND MOLLUSCS , PREPARED OR PRESERVED : **  *A . CRABS*6,5 % *  *EX B . OTHER , EXCLUDING SHRIMPS OF THE CRANGON SPP TYPE AND SNAILS*6 % *  17.04*SUGAR CONFECTIONERY , NOT CONTAINING COCOA : **  *A . LIQUORICE EXTRACT CONTAINING MORE THAN 10 % BY WEIGHT OF SUCROSE BUT NOT CONTAINING OTHER ADDED SUBSTANCES*9 % *  *B . CHEWING GUM*3 % + VC WITH A MAX . OF 23 % *  *C . WHITE CHOCOLATE*5 % + VC WITH A MAX . OF 27 % + ADS*  *D . OTHER*7 % + VC WITH A MAX . OF 27 % + ADS*  18.03*COCOA PASTE ( IN BULK OR IN BLOCK ) , WHETHER OR NOT DEFATTED*11 % *  18.05*COCOA POWDER , UNSWEETENED*11 % *  18.06*CHOCOLATE AND OTHER FOOD PREPARATIONS CONTAINING COCOA : **  *A . COCOA POWDER , NOT OTHERWISE SWEETENED THAN BY THE ADDITION OF SUCROSE*3 % + VC*  *C . CHOCOLATE AND CHOCOLATE GOODS , WHETHER OR NOT FILLED ; SUGAR CONFECTIONERY AND SUBSTITUTES THEREFOR MADE FROM SUGAR SUBSTITUTION PRODUCTS , CONTAINING COCOA*10 % + VC WITH A MAX . OF 27 % + ADS*  19.02*MALT EXTRACT ; PREPARATIONS OF FLOUR , MEAL , STARCH OF MALT EXTRACT , OF A KIND USED AS INFANT FOOD OR FOR DIETETIC OR CULINARY PURPOSES , CONTAINING LESS THAN 50 % BY WEIGHT OF COCOA : **  *B . OTHER : **  *I . CONTAINING MALT EXTRACT AND NOT LESS THAN 30 % BY WEIGHT OF REDUCING SUGARS ( EXPRESSED AS MALTOSE ) *3 % + VC*  *II . OTHER : **  * - PREPARATIONS BASED ON FLOUR OF LEGUMINOUS VEGETABLES IN THE FORM OF SUN-DRIED DISCS OF DOUGH , KNOWN AS  " PAPAD " *FREE*  * - OTHER*3 % + VC*  EX 19.04*TAPIOCA AND SAGO , EXCLUDING TAPIOCA AND SAGO SUBSTITUTES OBTAINED FROM POTATO OR OTHER STARCHES*4 % + VC*  19.05*PREPARED FOODS OBTAINED BY THE SWELLING OR ROASTING OF CEREALS OR CEREALS PRODUCTS ( PUFFED RICE , CORN FLAKES AND SIMILAR PRODUCTS ) *2 % + VC*  CCT HEADING NO*DESCRIPTION*RATE OF DUTY*  19.07*BREAD , SHIPS' BISCUITS AND OTHER ORDINARY BAKERS' WARES , NOT CONTAINING , ADDED SUGAR , HONEY , EGGS , FATS , CHESSE OR FRUIT , COMMUNION WAFERS , EMPTY CACHETS OF A KIND SUITABLE FOR PHARMACEUTICAL USE , SEALING WAFERS , RICE PAPER AND SIMILAR PRODUCTS : **  *A . CRISPBREAD*3 % + VC WITH A MAXIMUM OF 24 % + ADF*  *B . MATZOS*FREE + VC WITH A MAXIMUM OF 20 % + ADF*  *C . COMMUNION WAFERS , EMPTY CACHETS OF A KIND SUITABLE FOR PHARMACEUTICAL USE , SEALING WAFERS , RICE PAPER AND SIMILAR PRODUCTS*FREE + VC*  *D . OTHER*5 % + VC*  19.08*PASTRY , BISCUITS , CAKES AND OTHER FINE BAKERS' WARES , WHETHER OR NOT CONTAINING COCOA IN ANY PROPORTION : **  *A . GINGERBREAD AND THE LIKE*5 % + VC*  20.01*VEGETABLES AND FRUIT , PREPARED OR PRESERVED BY VINEGAR OR ACETIC ACID , WITH OR WITHOUT SUGAR , WHETHER OR NOT CONTAINING SALTS , SPICES OR MUSTARD : **  *EX C . OTHER , EXCLUDING " MIXED PICKLES " AND SWEET PEPPERS*15 % *  20.02*VEGETABLES PREPARED OR PRESERVED OTHERWISE THAN BY VINEGAR OR ACETIC ACID : **  *B . TRUFFLES*14 % *  *D . ASPARAGUS*20 % *  *E . SAUERKRAUT*16 % *  *EX F . CAPERS*12 % *  *EX H . OTHER , INCLUDING MIXTURES : **  * - MORINGA OLEIFERA ( DRUMSTICKS ) *FREE*  20.03*FRUIT PRESERVED BY FREEZING , CONTAINING ADDED SUGAR : **  *EX A . WITH A SUGAR CONTENT EXCEEDING 13 % BY WEIGHT : **  * - FRUIT FALLING WITHIN HEADING NOS 08.01 , 08.02 D , 08.08 B , E AND F AND 08.09 , EXCLUDING PINEAPPLES , MELONS AND WATERMELONS*12 % + ( L ) *  *EX B . OTHER : **  * - FRUIT FALLING WITHIN HEADING NOS 08.01 , 08.02 D , 08.08 B , E AND F AND 08.09 , EXCLUDING PINEAPPLES , MELONS AND WATERMELONS*12 % *  20.04*FRUIT , FRUIT-PEEL AND PARTS OF PLANTS , PRESERVED BY SUGAR ( DRAINED , GLACE OR CRYSTALLIZED ) : **  *B . OTHER : **  *EX I . WITH A SUGAR CONTENT EXCEEDING 13 % BY WEIGHT : **  CCT HEADING NO*DESCRIPTION*RATE OF DUTY*  20.04 ( CONT'D ) * - FRUIT FALLING WITHIN HEADING NOS 08.01 , 08.02 D , 08.08 B , E AND F AND 08.09 , EXCLUDING PINEAPPLES , MELONS AND WATERMELONS*8 % + ( L ) *  *EX II . OTHER : **  * - FRUIT FALLING WITHIN HEADING NOS 08.01 , 08.02 D , 08.08 B , E AND F AND 08.09 , EXCLUDING PINEAPPLES MELONS AND WATERMELONS*8 % *  20.05*JAMS , FRUIT JELLIES , MARMALADES , FRUIT PUREE AND FRUIT PASTES , BEING COOKED PREPARATIONS , WHETHER OR NOT CONTAINING ADDED SUGAR : **  *B . JAMS AND MARMALADES OF CITRUS FRUIT : **  *EX I . WITH A SUGAR CONTENT EXCEEDING 30 % BY WEIGHT , EXCLUDING ORANGE JAM AND MARMALADE*19 % + ( L ) *  *EX II . WITH A SUGAR CONTENT EXCEEDING 13 % BUT NOT EXCEEDING 30 % BY WEIGHT , EXCLUDING ORANGE JAM AND MARMALADE*19 % + ( L ) *  *EX III . OTHER , EXCLUDING ORANGE JAM AND MARMALADE*19 % *  *C . OTHER : **  *I . WITH A SUGAR CONTENT EXCEEDING 30 % BY WEIGHT : **  *EX B ) OTHER : **  * - FRUIT FALLING WITHIN HEADING NOS 08.01 , 08.08 B , E AND F AND 08.09 , EXCLUDING PINEAPPLES , MELONS AND WATERMELONS*12 % + ( L ) *  *EX II . WITH A SUGAR CONTENT EXCEEDING 13 % BUT NOT EXCEEDING 30 % BY WEIGHT : **  * - FRUIT FALLING WITHIN HEADING NOS 08.01 , 08.08 B , E AND F AND 08.09 , EXCLUDING PINEAPPLES , MELONS AND WATERMELONS*12 % + ( L ) *  *EX III . OTHER : **  * - FRUIT FALLING WITHIN HEADING NOS 08.01 , 08.08 B , E AND F AND 08.09 , EXCLUDING PINEAPPLES , MELONS AND WATERMELONS*12 % *  20.06*FRUIT , OTHERWISE PREPARED OR PRESERVED , WHETHER OR NOT CONTAINING ADDED SUGAR OR SPIRIT : **  *A . NUTS ( INCLUDING GROUND-NUTS ) , ROASTED , IN IMMEDIATE PACKINGS OF A NET CAPACITY : **  *I . OF MORE THAN 1 KG : **  * - ALMONDS , WALNUTS AND HAZELNUTS*12 % (*)*  * - OTHER*7 % *  *II . OF 1 KG OR LESS : **  * - ALMONDS , WALNUTS AND HAZELNUTS*14 % (*)*  * - OTHER*8 % *  *B . OTHER : **  *I . CONTAINING ADDED SPIRIT : **  CCT HEADING NO*DESCRIPTION*RATE OF DUTY*  20.06 ( CONT'D ) *A ) GINGER*10 % (*)*  *B ) PINEAPPLES , IN IMMEDIATE PACKINGS OF A NET CAPACITY : **  *1 . OF MORE THAN 1 KG : **  *AA ) WITH A SUGAR CONTENT EXCEEDING 17 % BY WEIGHT*10 % + ( L ) (*)*  *BB ) OTHER*10 % (*)*  *2 . OF 1 KG OR LESS : **  *AA ) WITH A SUGAR CONTENT EXCEEDING 19 % BY WEIGHT*10 % + ( L ) (*)*  *BB ) OTHER*10 % (*)*  *C ) GRAPES : **  *1 . WITH A SUGAR CONTENT EXCEEDING 13 % BY WEIGHT*25 % + ( L ) (*)*  *2 . OTHER*25 % (*)*  *D ) PEACHES , PEARS AND APRICOTS , IN IMMEDIATE PACKINGS OF A NET CAPACITY : **  *1 . OF MORE THAN 1 KG : **  *AA ) WITH A SUGAR CONTENT EXCEEDING 13 % BY WEIGHT*25 % + ( L ) (*)*  *BB ) OTHER*25 % (*)*  *2 . OF 1 KG OR LESS : **  *AA ) WITH A SUGAR CONTENT EXCEEDING 15 % BY WEIGHT*25 % + ( L ) (*)*  *BB ) OTHER*25 % (*)*  *E ) OTHER FRUITS : **  *EX 1 . WITH A SUGAR CONTENT EXCEEDING 9 % BY WEIGHT , EXCLUDING CHERRIES*25 % + ( L ) (*)*  *EX 2 . OTHER , EXCLUDING CHERRIES*25 % (*)*  *F ) MIXTURES OF FRUIT : **  *1 . WITH A SUGAR CONTENT EXCEEDING 9 % BY WEIGHT*25 % + ( L ) (*)*  *2 . OTHER*25 % (*)*  *II . NOT CONTAINING ADDED SPIRIT : **  *A ) CONTAINING ADDED SUGAR , IN IMMEDIATE PACKINGS OF A NET CAPACITY OF MORE THAN 1 KG : **  *2 . GRAPEFRUIT SEGMENTS*11 % + ( L ) *  *3 . MANDARINS ( INCLUDING TANGERINES AND SATSUMAS ) ; CLEMENTINES , WILKINGS AND OTHER SIMILAR CITRUS HYBRIDS*19 % + ( L ) (*)*  *4 . GRAPES*18 % + ( L ) (*)*  *EX 8 . OTHER FRUITS : **  * - FRUIT FALLING WITHIN HEADING NOS 08.01 , 08.08 B , E AND F AND 08.09 , EXCLUDING PINEAPPLES , MELONS AND WATERMELONS*8 % + ( L ) *  * - TAMARIND ( PODS , PULP ) *8 % + ( L ) *  CCT HEADING NO*DESCRIPTION*RATE OF DUTY*  20.06 ( CONT'D ) *9 . MIXTURES OF FRUIT : **  *EX AA ) MIXTURES IN WHICH NO SINGLE FRUIT EXCEEDS 50 % OF THE TOTAL WEIGHT OF THE FRUITS : **  * - MIXTURES OF TWO OR MORE FRUITS FALLING WITHIN HEADING NOS 08.01 , 08.08 B , E AND F AND 08.09 , EXCLUDING MELONS AND WATERMELONS*12 % + ( L ) *  *B ) CONTAINING ADDED SUGAR , IN IMMEDIATE PACKINGS OF A NET CAPACITY OF 1 KG OR LESS : **  *2 . GRAPEFRUIT SEGMENTS*11 % + ( L ) *  *3 . MANDARINS ( INCLUDING TANGERINES AND SATSUMAS ) ; CLEMENTINES , WILKINGS AND OTHER SIMILAR CITRUS HYBRIDS*20 % + ( L ) (*)*  *4 . GRAPES*19 % + ( L ) (*)*  *EX 8 . OTHER FRUITS : **  * - FRUIT FALLING WITHIN HEADING NOS 08.01 , 08.08 B , E AND F AND 08.09 , EXCLUDING PINEAPPLES , MELONS AND WATERMELONS*8 % + ( L ) *  *9 . MIXTURES OF FRUIT : **  *EX AA ) MIXTURES IN WHICH NO SINGLE FRUIT EXCEEDS 50 % OF THE TOTAL WEIGHT OF THE FRUITS : **  * - MIXTURES OT TWO OR MORE FRUITS FALLING WITHIN HEADING NOS 08.01 , 08.08 B , E AND F AND 08.09 , EXCLUDING MELONS AND WATERMELONS*12 % + ( L ) *  *C ) NOT CONTAINING ADDED SUGAR , IN IMMEDIATE PACKINGS OF A NET CAPACITY : **  *1 . OF 4,5 KG OR MORE : **  *EX DD ) OTHER FRUITS : **  * - FRUIT FALLING WITHIN HEADING NOS 08.01 , 08.08 B , E AND F AND 08.09 , EXCLUDING PINEAPPLES , MELONS AND WATERMELONS*8 % *  *EX EE ) MIXTURES OF FRUIT : **  * - MIXTURES OF TWO OR MORE FRUITS FALLING WITHIN HEADING NOS 08.01 , 08.08 B , E AND F AND 08.09 , EXCLUDING MELONS AND WATERMELONS , IN WHICH NO SINGLE FRUIT EXCEEDS 50 % OF THE TOTAL WEIGHT OF THE FRUITS*12 % *  CCT HEADING NO*DESCRIPTION*RATE OF DUTY20.06 ( CONT'D ) *2 . OF LESS THAN 4,5 KG : **  *EX BB ) OTHER FRUIT AND MIXTURES OF FRUIT : **  * - FRUIT FALLING WITHIN HEADING NOS 08.01 , 08.08 B , E AND F AND 08.09 , EXCLUDING PINEAPPLES , MELONS AND WATERMELONS*8 % *  * - MIXTURES OF TWO OR MORE FRUITS FALLING WITHIN HEADING NOS 08.01 , 08.08 B , E AND F AND 08.09 , EXCLUDING MELONS AND WATERMELONS , IN WHICH NO SINGLE FRUIT EXCEEDS 50 % OF THE TOTAL WEIGHT OF THE FRUITS*12 % *  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 EUA PER 100 KG NET WEIGHT : **  * - FRUIT FALLING WITHIN HEADING NOS 08.01 , 08.08 B , E AND F AND 08.09 , EXCLUDING PINEAPPLES , MELONS AND WATERMELONS*15 % (*)*  * - FRUIT FALLING WITHIN SUBHEADING 08.02 D*28 % (*)*  *B ) OF A VALUE NOT EXCEEDING 30 EUA PER 100 KG NET WEIGHT : **  *EX 1 . WITH AN ADDED SUGAR CONTENT EXCEEDING 30 % BY WEIGHT : **  * - FRUIT FALLING WITHIN HEADING NOS 08.01 , 08.08 B , E AND F AND 08.09 , EXCLUDING PINEAPPLES , MELONS AND WATERMELONS*15 % + ( L ) (*)*  * - FRUIT FALLING WITHIN SUBHEADING 08.02 D*28 % +  ( L ) (*)*  *EX 2 . OTHER : **  * - FRUIT FALLING WITHIN HEADING NOS 08.01 , 08.08 B , E AND F AND 08.09 , EXCLUDING PINEAPPLES , MELONS AND WATERMELONS*15 % (*)*  * - FRUIT FALLING WITHIN SUBHEADING 08.02 D*28 % (*)*  *B . OF A SPECIFIC GRAVITY OF 1,33 OR LESS AT 15 * C : **  *II . OTHER : **  *A ) OF A VALUE EXCEEDING 30 EUA PER 100 KG NET WEIGHT : **  *2 . GRAPEFRUIT JUICE*8 % *  *3 . LEMON JUICE OR OTHER CITRUS FRUIT JUICES : **  *EX AA ) CONTAINING ADDED SUGAR : **  * - EXCLUDING LEMON JUICE*13 % (*)*  *EX BB ) OTHER : **  * - EXCLUDING LEMON JUICE*13 % (*)*  *6 . OTHER FRUIT AND VEGETABLE JUICES : **  *EX AA ) CONTAINING ADDED SUGAR : **  CCT HEADING NO*DESCRIPTION*RATE OF DUTY*  20.07 ( CONT'D )  - FRUIT FALLING WITHIN HEADING NOS 08.01 , 08.08 B , E AND F AND 08.09 , EXCLUDING PINEAPPLES , MELONS AND WATERMELONS*10 % (*)*  * - OTHER , EXCLUDING APRICOT AND PEACH JUICES*17 % (*)*  *EX BB ) OTHER : **  * - FRUIT FALLING WITHIN HEADING NOS 08.01 , 08.08 B , E AND F AND 08.09 , EXCLUDING PINEAPPLES , MELONS AND WATERMELONS*10 % (*)*  * - OTHER , EXCLUDING APRICOT AND PEACH JUICES*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 EUA OR LESS PER 100 KG NET WEIGHT : **  *2 . GRAPEFRUIT JUICE : **  *AA ) WITH AN ADDED SUGAR CONTENT EXCEEDING 30 % BY WEIGHT : *8 % + ( L ) *  *BB ) OTHER*8 % *  *4 . OTHER CITRUS FRUIT JUICES : **  *AA ) WITH AN ADDED SUGAR CONTENT EXCEEDING 30 % BY WEIGHT : *14 % + ( L ) (*)*  *BB ) WITH AN ADDED SUGAR CONTENT OF 30 % OR LESS BY WEIGHT*14 % (*)*  *CC ) NOT CONTAINING ADDED SUGAR*15 % (*)*  *7 . OTHER FRUIT AND VEGETABLE JUICES : **  *EX AA ) WITH AN ADDED SUGAR CONTENT EXCEEDING 30 % BY WEIGHT : **  * - OF FRUIT FALLING WITHIN HEADING NOS 08.01 , 08.08 B , E AND F AND 08.09 , EXCLUDING PINEAPPLES , MELONS AND WATERMELONS*10 % + ( L ) (*)*  * - OTHER , EXCLUDING APRICOT AND PEACH JUICES*17 % +  ( L ) (*)*  *EX BB ) WITH AN ADDED SUGAR CONTENT OF 30 % OR LESS BY WEIGHT : **  * - OF FRUIT FALLING WITHIN HEADING NOS 08.01 , 08.08 B , E AND F AND 08.09 , EXCLUDING PINEAPPLES , MELONS AND WATERMELONS*10 % (*)*  CCT HEADING NO*DESCRIPTION*RATE OF DUTY*  20.07 ( CONT'D ) * - OTHER , EXCLUDING APRICOT AND PEACH JUICES*17 % (*)*  *EX CC ) NOT CONTAINING ADDED SUGAR : **  * - OF FRUIT FALLING WITHIN HEADING NOS 08.01 , 08.08 B , E AND F AND 08.09 , EXCLUDING PINEAPPLES , MELONS AND WATERMELONS*10 % (*)*  * - OTHER , EXCLUDING APRICOT AND PEACH JUICES*18 % (*)*  *8 . MIXTURES : **  *EX BB ) OTHER , EXCLUDING MIXTURES CONTAINING , EITHER SEPARATELY OR TOGETHER , OVER 25 % OF GRAPE , CITRUS FRUIT , PINEAPPLE , APPLE , PEAR , TOMATO , APRICOT OR PEACH JUICE : **  *11 . WITH AN ADDED SUGAR CONTENT EXCEEDING 30 % BY WEIGHT : *17 % + ( L ) (*)*  *22 . WITH AN ADDED SUGAR CONTENT OF 30 % OR LESS BY WEIGHT*17 % (*)*  *33 . NOT CONTAINING ADDED SUGAR*18 % (*)*  21.02*EXTRACTS , ESSENCES OR CONCENTRATES , OF COFFEE , TEA OR MATE AND PREPARATIONS WITH A BASIS OF THOSE EXTRACTS , ESSENCES OR CONCENTRATES ; ROASTED CHICORY AND OTHER ROASTED COFFEE SUBSTITUTES AND EXTRACTS , ESSENCES AND CONCENTRATES THEREOF : **  *EX A . ESSENCES OF CONCENTRATES OF COFFEE*9 % *  *B . EXTRACTS , ESSENCES OR CONCENTRATES OF TEA OR MATE AND PREPARATIONS WITH A BASIS OF THOSE EXTRACTS , ESSENCES OR CONCENTRATES*FREE*  *C . ROASTED CHICORY AND OTHER ROASTED COFFEE SUBSTITUTES : **  *II . OTHER*2 % + VC*  *D . EXTRACTS , ESSENCES AND CONCENTRATES OF ROASTED CHICORY AND OTHER ROASTED COFFEE SUBSTITUTES : **  *II . OTHER*6 % + VC*  21.03*MUSTARD FLOUR AND PREPARED MUSTARD : **  *A . MUSTARD FLOUR , IN IMMEDIATE PACKINGS OF A NET CAPACITY : **  *I . OF 1 KG OR LESS*FREE*  *II . OF MORE THAN 1 KG*FREE*  *B . PREPARED MUSTARD*9 % *  21.04*SAUCES ; MIXED CONDIMENTS AND MIXED SEASONINGS : **  *B . SAUCES WITH A BASIS OF TOMATO PUREE*6 % *  *EX C . OTHER : **  * - PRODUCTS WITH A TOMATO KETCHUP BASIS*8 % *  * - OTHER , EXCLUDING SAUCES WITH A VEGETABLE OIL BASIS*6 % *  CCT HEADING NO*DESCRIPTION*RATE OF DUTY*  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*11 % *  *B . HOMOGENIZED COMPOSITE FOOD PREPARATIONS*17 % *  21.06*NATURAL YEASTS ( ACTIVE OR INACTIVE ) ; PREPARED BAKING POWDERS : **  *A . ACTIVE NATURAL YEASTS : **  *I . CULTURE YEAST*8 % *  *II . BAKER'S YEAST : **  *A ) DRIED*5 % + VC*  *B ) OTHER*5 % + VC*  *III . OTHER*10 % *  *B . INACTIVE NATURAL YEASTS : **  *I . IN TABLET , CUBE OR SIMILAR FORM , OR IN IMMEDIATE PACKINGS OF A NET CAPACITY OF 1 KG OR LESS*6 % *  *II . OTHER*3 % *  *C . PREPARED BAKING POWDERS*4 % *  21.07*FOOD PREPARATIONS NOT ELSEWHERE SPECIFIED OR INCLUDED : **  *A . CEREALS IN GRAIN OR EAR FORM , PRE-COOKED OR OTHERWISE PREPARED*4 % + VC*  *G . OTHER : **  *I . CONTAINING NO MILKFATS OR CONTAINING LESS THAN 1,5 % BY WEIGHT OF SUCH FATS : **  *A ) CONTAINING NO SUCROSE OR CONTAINING LESS THAN 5 % BY WEIGHT OF SUCROSE ( INCLUDING INVERT SUGAR EXPRESSED AS SUCROSE ) : **  *EX 1 . CONTAINING NO STARCH OR LESS THAN 5 % BY WEIGHT OF STARCH : **  * - PALM TREE CORES*9 % *  22.01*WATERS , INCLUDING SPA WATERS AND AERATED WATERS ; ICE AND SNOW : **  *A . SPA WATERS , NATURAL OR ARTIFICIAL ; AERATED WATERS*FREE*  22.02*LEMONADE , FLAVOURED SPA WATERS AND FLAVOURED AERATED WATERS , AND OTHER NON-ALCOHOLIC BEVERAGES , NOT INCLUDING FRUIT AND VEGETABLE JUICES FALLING WITHIN HEADING NO 20.07 : **  *A . NOT CONTAINING MILK OR MILKFATS*6 % *  22.03*BEER MADE FROM MALT*14,5 % *  CCT HEADING NO*DESCRIPTION*RATE OF DUTY*  22.09*SPIRITS ( OTHER THAN THOSE OF HEADING NO 22.08 ) ; LIQUEURS AND OTHER SPIRITUOUS BEVERAGES ; COMPOUND ALCOHOLIC PREPARATIONS ( KNOWN AS " CONCENTRATED EXTRACTS " ) FOR THE MANUFACTURE OF BEVERAGES : **  *C . SPIRITUOUS BEVERAGES : **  *V . OTHER , IN CONTAINERS HOLDING : **  *EX A ) TWO LITRES OR LESS : **  * - TEQUILA*1,30 EUA PER HL PER % VOL OF ALCOHOL + 5 EUA PER HL*  23.01*FLOURS AND MEALS , OF MEAT , OFFALS , FISH , CRUSTACEANS OR MOLLUSCS , UNFIT FOR HUMAN CONSUMPTION ; GREAVES : **  *B . FLOURS AND MEALS OF FISH , CRUSTACEANS OR MOLLUSCS*FREE*  23.02*BRAN , SHARPS AND OTHER RESIDUES DERIVED FROM THE SIFTING , MILLING OR WORKING OF CEREALS OR OF LEGUMINOUS VEGETABLES : **  *B . OF LEGUMINOUS VEGETABLES*3 % *  23.06*PRODUCTS OF VEGETABLE ORIGIN OF A KIND USED FOR ANIMAL FOOD , NOT ELSEWHERE SPECIFIED OR INCLUDED : **  *B . OTHER*FREE*  23.07*SWEETENED FORAGE ; OTHER PREPARATIONS OF A KIND USED IN ANIMAL FEEDING : **  *A . FISH OR MARINE MAMMAL SOLUBLES*FREE*  *C . OTHER*6 % *  24.02*MANUFACTURED TOBACCO ; TOBACCO EXTRACTS AND ESSENCES : **  *A . CIGARETTES*87 % (*)*  *B . CIGARS*42 % (*)*  *C . SMOKING TOBACCO*110 % (*)*  *D . CHEWING TOBACCO AND SNUFF*45 % (*)*  *E . OTHER , INCLUDING AGGLOMERATED TOBACCO , IN THE FORM OF SHEETS OR STRIP*19 % (*)*  NOTE : THE TERMS EXPRESSED IN THE " RATE OF DUTY " COLUMN ARE EXPLAINED UNDER " ABBREVIATIONS " ON PAGE 106 .  ( A ) AGRICULTURAL PRODUCTS QUALIFYING UNDER THE ORDINARY ARRANGEMENTS FOR EXEMPTION OR TOTAL TEMPORARY SUSPENSION OF THE COMMON CUSTOMS TARIFF ARE ONLY TOKEN ENTRIES .  ( B ) PREFERENCES ARE NOT TO BE GRANTED IN RESPECT OF THE PRODUCTS , MARKED WITH AN ASTERISK , ORIGINATING IN CHINA .  ( C ) ENTRY UNDER THIS SUBHEADING IS SUBJECT TO CONDITIONS TO BE DETERMINED BY THE COMPETENT AUTHORITIES .  ( 1 ) THIS EXEMPTION APPLIES ONLY TO THE DEVELOPING COUNTRIES LISTED IN ANNEX C .  ( D ) ENTRY UNDER THIS SUBHEADING IS SUBJECT TO CONDITIONS TO BE DETERMINED BY THE COMPETENT AUTHORITIES .  ( 2 ) THE EXEMPTION APPLIES ONLY TO THE DEVELOPING COUNTRIES LISTED IN ANNEX C , ON THE CONDITION THAT THE COMMUNITY PROVISIONS ON SEED ARE COMPLIED WITH .  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 .  ANNEX B  LIST OF DEVELOPING COUNTRIES AND TERRITORIES ENJOYING GENERALIZED TARIFF PREFERENCES ( 1 )  I . INDEPENDENT COUNTRIES  660 AFGHANISTAN ( 2 )  208 ALGERIA  330 ANGOLA  528 ARGENTINA  453 BAHAMAS  640 BAHRAIN  666 BANGLADESH ( 2 )  469 BARBADOS  284 BENIN ( 2 )  675 BHUTAN ( 2 )  516 BOLIVIA  391 BOTSWANA ( 2 )  508 BRAZIL  676 BURMA  328 BURUNDI ( 2 )  302 CAMEROON  306 CENTRAL AFRICAN REPUBLIC ( 2 )  244 CHAD ( 2 )  512 CHILE  720 CHINA  480 COLOMBIA  375 COMOROS  318 CONGO  436 COSTA RICA  448 CUBA  600 CYPRUS  460 DOMINICA  456 DOMINICAN REPUBLIC  500 ECUADOR  220 EGYPT  428 EL SALVADOR  310 EQUATORIAL GUINEA  334 ETHIOPIA ( 2 )  815 FIJI  314 GABON  252 GAMBIA ( 2 )  276 GHANA  473 GRENADA  416 GUATEMALA  260 GUINEA ( 2 )  257 GUINEA BISSAU  488 GUYANA  452 HAITI ( 2 )  424 HONDURAS  664 INDIA  700 INDONESIA  616 IRAN  612 IRAQ  272 IVORY COAST  464 JAMAICA  338 JIBUTI  628 JORDAN  696 KAMPUCHEA ( CAMBODIA )  346 KENYA  810 KIRIBATI  636 KUWAIT  684 LAOS ( 2 )  604 LEBANON  395 LESOTHO ( 2 )  268 LIBERIA  216 LIBYA  370 MADAGASCAR  386 MALAWI ( 2 )  701 MALAYSIA  667 MALDIVES ( 2 )  232 MALI ( 2 )  228 MAURITANIA  373 MAURITIUS  412 MEXICO  204 MOROCCO  366 MOZAMBIQUE  803 NAURU  672 NEPAL ( 2 )  432 NICARAGUA  240 NIGER ( 2 )  288 NIGERIA  652 NORTH YEMEN ( 2 )  649 OMAN  662 PAKISTAN  440 PANAMA  801 PAPUA NEW GUINEA  520 PARAGUAY  504 PERU  708 PHILIPPINES  644 QATAR  247 REPUBLIC OF CAPE VERDE  066 ROMANIA  324 RWANDA ( 2 )  819 WESTERN SAMOA ( 2 )  311 SAO TOME AND PRINCIPE  632 SAUDI ARABIA  248 SENEGAL  355 SEYCHELLES AND DEPENDENCIES  264 SIERRA LEONE  706 SINGAPORE  806 SOLOMON ISLANDS  342 SOMALIA ( 2 )  728 SOUTH KOREA  656 SOUTH YEMEN ( 2 )  669 SRI LANKA  465 ST LUCIA  467 ST VINCENT  224 SUDAN ( 2 )  492 SURINAM  393 SWAZILAND  608 SYRIA  352 TANZANIA ( 2 )  680 THAILAND  280 TOGO  817 TONGA472 TRINIDAD AND TOBAGO  212 TUNISIA  807 TAVALU  350 UGANDA ( 2 )  647 UNITED ARAB EMIRATES  236 UPPER VOLTA ( 2 )  524 URUGUAY  484 VENEZUELA  690 VIETNAM  048 YUGOSLAVIA  322 ZAIRE  378 ZAMBIA  II . COUNTRIES AND TERRITORIES  DEPENDENT OR ADMINISTERED , OR FOR WHOSE EXTERNAL RELATIONS MEMBER STATES OF THE COMMUNITY OR THIRD COUNTRIES ARE WHOLLY OR PARTLY RESPONSIBLE  808 AMERICAN OCEANIA ( 3 )  802 AUSTRALIAN OCEANIA ( CHRISTMAS ISLAND , COCOS  ( KEELING ) ISLANDS , HEARD ISLAND AND MCDONALD ISLANDS , NORFOLK ISLAND )  421 BELIZE  413 BERMUDA  357 BRITISH INDIA OCEAN TERRITORY  703 BRUNEI  463 CAYMAN ISLANDS  529 FALKLAND ISLANDS AND DEPENDENCIES  822 FRENCH POLYNESIA  044 GIBRALTAR  740 HONG KONG  743 MACAO  377 MAYOTTE  476 NETHERLANDS ANTILLES  809 NEW CALEDONIA AND DEPENDENCIES  816 NEW HEBRIDES  814 NEW ZEALAND OCEANIA ( TOKELAU AND NIUE ISLANDS ; COOK ISLANDS )  810 PITCAIRN  890 POLAR REGIONS ( FRENCH SOUTHERN AND ANTARTIC TERRITORIES , AUSTRALIAN ANTARCTIC TERRITORIES , BRITISH ANTARCTIC TERRITORIES )  329 ST HELENA AND DEPENDENCIES  454 TURKS AND CAICOS ISLANDS  457 VIRGIN ISLANDS OF THE UNITED STATES  811 WALLIS AND FUTUNA ISLANDS  451 WEST INDIES  NOTE : THE ABOVE LISTS MAY BE AMENDED SUBSEQUENTLY TO TAKE ACCOUNT OF CHANGES IN THE INTERNATIONAL STATUS OF COUNTRIES OR TERRITORIES .  ( 1 ) THE CODE NUMBER PRECEDING THE NAME OF EACH BENEFICIARY COUNTRY OR TERRITORY IS THAT GIVEN  " GEONOMENCLATURE 1980 " ( REGULATION ( EEC ) NO 2566/79 - OJ NO L 294 , 21 . 11 . 1979 , P . 5 ) .  ( 2 ) THIS COUNTRY IS ALSO INCLUDED IN ANNEX C .  ( 3 ) AMERICAN OCEANIA INCLUDES : GUAM , AMERICAN SAMOA  ( INCLUDING SWAIN'S ISLAND ) , MIDWAY ISLANDS , JOHNSTON AND SAND ISLANDS , WAKE ISLAND AND THE TRUST TERRITORY OF THE PACIFIC ISLANDS ( THE CAROLINE , MARIANAS AND MARSHALL ISLANDS ) .  ANNEX C  LIST OF LEAST DEVELOPED DEVELOPING COUNTRIES  660 AFGHANISTAN  666 BANGLADESH  284 BENIN  675 BHUTAN  391 BOTSWANA  328 BURUNDI  306 CENTRAL AFRICAN REPUBLIC  244 CHAD  334 ETHIOPIA  252 GAMBIA  260 GUINEA  452 HAITI  684 LAOS  395 LESOTHO  386 MALAWI  667 MALDIVES  232 MALI  672 NEPAL  240 NIGER  652 NORTH YEMEN  324 RWANDA  819 WESTERN SAMOA  342 SOMALIA  656 SOUTH YEMEN  224 SUDAN  352 TANZANIA  350 UGANDA  236 UPPER VOLTA