CELEX: 51991PC0332
Language: en
Date: 1991-09-19
Title: PROPOSAL FOR A COUNCIL REGULATION ( EEC ) AMENDING REGULATION ( EEC ) NO 426/86 ON THE COMMON ORGANIZATION OF THE MARKET IN PRODUCTS PROCESSED FROM FRUIT AND VEGETABLES, AND AMENDING REGULATION ( EEC ) NO 2658/87 ON THE TARIFF AND STATISTICAL NOMENCLATURE AND ON THE COMMON CUSTOMS TARIFF

COMVIISSION OF THE EUROPEAN COMMUNITIES
                                          C0M(91J332  final
                                          Brussels, 19 September 1991
                             Proposal for a
                        COUNCIL REGULATION (EEC)
   amending Regulation (EEC) No 426/86 on the common organization
   of the marlcet in products processed from fruit and vegetables,
     and amending Regulation (EEC) No 2658/87 on the tariff and
      statistical nomenclature and on the Common Customs Tariff
                     (presented by the Commission)
 ---pagebreak---                             EXPLANATORY MEMORANDUM
Subject : Council Regulation amending Regulation (EEC) No 426/86 on the
          common organization of the market in products processed from fruit
          and vegetables, and amending Regulation (EEC) No 2658/87 on the
          tariff and statistical nomenclature and on the Common Customs
          Tariff.
Article 10 of Council Regulation (EEC) No 426/86 on the common organization
of the market in products processed from fruit and vegetables laid down
that a levy on added sugars it to be charged only in respect of the
products listed in Annex II and III.
Additional notes Nos 3 and 5 in Chapter 20 of the Combined Nomenclature
fixing the criteria for checking the possible enrichment by sugars
 incorporated into a preparation derived from fruit lead certain products,
which naturally contain more sugar (crushed and strained fruit without
added water or sugar), do not contain a covering liquid and are not in a
fruit juice, to be classified for tariff purposes under a heading
"Containing added sugar".   This entails the reclassification of a product
"Not containing added sugar" under a tariff heading "Containing added
sugar" and as a result the incorrect collection of an additional duty on
sugar considered to have been added.
The provisions contained in additional note No 3 mentioned above were, with
regard to the refractometric indices used, in fact adapted to certain whole
fruits and fruits in halves or in pieces, contained in a covering liquid
(spirit, water, or sugar syrup).   These products derived from fruit until
recently constituted the greater part of trade in processed fruit.
The growth in the consumption of fruit juices and drinks, jellies and jams,
and desserts derived from fruit, including deep-frozen fruit, means that
products derived from fruit which are not contained in a covering liquid
now constitute a decisive share of trade.
The Commission proposes that the abovmentioned draft Regulation be adopted,
in order to avoid such widely differing products being treated the same
with regard to tariff classification.
 ---pagebreak---                                     - 2 -
The new Regulation therefore aims to amend:
1. the Combined Nomenclature and in particular Chapter 20 thereof with
   regard to:
   -  headings 2008 by distinguishing between products in a visible
      covering liquid, where the old fixed percentages concerning natural
      sugar would be maintained, and products without visible covering
       liquid (fruit pulp) where the percentatges for natural sugar would be
      raised in accordance with the proportion of natural sugar known or
      estimated for each fruit or group of fruits;
   -  headings 2009 (fruit and vegetable juices); for these products
      additional note No 5 is transposed directly into the body of the
      Regulation, that is to say an A.D.S. will only be possible if the
      refractometric index is greater than the limit which takes account
      both of the sugar percentages given in the descriptions and those
      contained in additional note No 5, adjusted for lemon and tomato
      juice (from 3% to 6%) and apple juice (from 11% to 12%).
2. Regulation No 426/86:
   This amendment is largely as a result of the first, since it essentially
   consists in taking account in Annex II and I I I of the changes made to
   the Combined Nomenclature.   On the other hand, Annex IV is also changed
   in the light of the need to ensure that trade in certain sensitive
   products is monitored.
   The benefits of these proposals are:
   (a) the refractometric index measurement principle is retained for
        assessing a product's sugar content;
   (b) a distinction is drawn between the products in Chapter 2008
       according to whether or not they contain a covering liquid;
   (c) the principle of charging a levy on sugar actually added and of
       applying this levy only to products to which such an addition has
       been made is not called into question.
 ---pagebreak---                                      Proposal for
                           COUNCIL REGULATION (EEC) No     /
          amending Regulation (EEC) No 426/86 on the common organization
          of the market in products processed from fruit and vegetables,
             and amending Regulation (EEC) No 2658/87 on the tariff and
              statistical nomenclature and on the Common Customs Tariff
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 the proposal from the Commission^ 1 ),
Having regard to the opinion of the European Parliaments2^,
Whereas the common organization of the markets in sugar and cereals includes a
system of levies designed to cover the difference between the prices obtaining
for sugar and glucose inside and outside the Community; whereas the impact which
the price of these raw materials has on the cost price of certain processed fruit
and vegetables makes it necessary, on importation of the products concerned, to
apply a levy, in addition to the customs duties, by virtue of the various added
sugars they contain;
Whereas Article 10 of Regulation (EEC) No 426/86 of 24 February 1986 on the
common organization of the market    in products processed from fruit and
vegetables^ ), as last amended by Regulation (EEC) No 1943/91* 4 ), provided for
            3
the application of an import levy on the added sugar contained    in the products
listed in Annexes II and I I I to the Regulation in question;
(1) 0J No L
(2) OJ No L
(3) OJ No L 49, 27.2.1986, p. 1
(4) OJ No L 175, 4.7.1991, p. 1
 ---pagebreak---                                        - 2 -
Whereas in additional notes 3 and 5 to Chapter 20 of the combined nomenclature
set out in Annex I to Regulation (EEC) No 2658/87 on the tariff and statistical
nomenclature and on the Common Customs Tar iff(5), as last amended by Regulation
(EEC) No        (6), the flat-rate percentages considered as constituting natural
sugar in preserves and fruit juices are laid down;
Whereas experience has shown that fruits which are not presented covered in a
visible liquid (e.g. pulps and purées) are normally obtained from fruits
harvested ripe and whereas their natural sugar content   is therefore higher than
that of fruit presented covered in a visible liquid (e.g. peaches in syrup);
whereas this should be taken into account and the flat-rate percentages of
natural sugar for certain fruits not presented covered in a visible liquid should
therefore be increased; whereas, at the same time, a distinction should be made
between these two groups of product according to their drained liquid content,
and a method should be devised fro the determination thereof; whereas the method
provided for in the Codex AIimentarius, drawn up under the auspices of the United
Nations, could be used for this purpose;
Whereas fruit and vegetable juices (including concentrated juices), containing
exogenous sugars, may remain under code 2009 only if they retain their original
characteristics of juice; whereas the wording of certain subheadings of code 2009
is such as to allow juices which sometimes contain substantial quantities of
added sugar to be classified under it; whereas these subheadings as a rule relate
to juice concentrates, the natural sugar content of which can largely exceed that
of non-concentrated juices; whereas the wording in question should be changed so
as to void any inconsistencies with the abovementioned rule;
Whereas it is also possible to incorporate in the wording of the subheadings of
code 2009 the flat-rate percentages of natural sugars referred to in additional
note 5 and at the same time to adjust these percentages for certain types of
juice; whereas the note in question can consequently be deleted;
Whereas the amendments to the combined nomenclature require Annexes II, III and
IV to Regulation (EEC) No 426/86 to be adapted,
(5) 0J No L 256, 7.9.1987, p. 1.
(6) 0J No L
 ---pagebreak---                                        - 3
HAS ADOPTED THIS REGULATION:
                                     Article 1
Regulation (EEC) No 426/86 is hereby amended as follows:
1.  The CN codes listed in Annex I, Part A, are replaced in respect of:
     (a) Williams and Rocha pears in syrup and/or in natural fruit juice by CN
         codes: ex 2008 40 52, ex 2008 40 54, ex 2008 40 59, ex 2008 40 72,
         ex 2008 40 74, ex 2008 40 79, ex 2008 40 91 and ex 2008 40 99;
    (b) peaches in syrup and/or natural fruit juice by CN codes: ex 2008 70 62,
         ex 2008 70 64, ex 2008 70 69, ex 2008 70 72, ex 2008 70 74,
         ex 2008 70 79, ex 2008 70 91 and ex 2008 70 99.
2.  Annex II is replaced by Annex I to this Regulation.
3.  Annex III is replaced by Annex II to this Regulation.
4.  Annex IV is replaced by Annex III to this Regulation.
                                     Art icle 2
Chapter 20 of the combined nomenclature set out in Annex I to Regulation (EEC) No
2658/87 is hereby amended as follows:
1.  Additional note 3 is replaced by Annex IV to this Regulation.
2.  Additional note 5 is deleted.
3.  Additional note 6 becomes Additional note 5.
4.  CN codes 2008 and 2009 are amended in accordance with Annex V to this
    Regulation.   These amendments are adopted as TARIC subheadings, in accordance
    with Annex VI.   They will be included in the CN pursuant to Article 12 of
    Regulation (EEC) No 2658/87.
 ---pagebreak---                                       - 4 -
                                    Art icle 3
This Regulation shall enter into force on
This Regulation shall be binding in its entirety and directly applicable in all
Member states.
Done at                                          For the Council
 ---pagebreak---                                                            - 5-
                                                          ANNEX I
                                                         'ANNEX //
   CN code                           Description    of goods
   2008       Fruits,     nuts and other edible parts        of plants, otherwise prepared  or peserved, whether or
              not containing        added sugar or other     sweetening matter or spirits,  not elsewhere     specified
              or     included:
ex 2008 20    - Pineapples:
              --Not containing added spirit:
              —Containing added sugar, in immediate packings of a net content exceeding 1 kg:
   2008 20 52        Containing more than 20% by weight of drained liquid,          with a sugar content exceeding
                     17% by weight
   2008 20 54        Containing 20% or less by weight of drained liquid,          with a sugar content exceeding
                     18% by weight
              —-Containing         added sugar, in immediate packings of a net content not exceeding 1 kg:
   2008 20 72
                     Containing more than 20% by weight of drained liquid,          with a sugar content exceeding
                     19% by weight
   2008 20 74        Containing 20% or less by weight of drained liquid,          with a sugar content exceeding
                     20% by weight
ex 2008 30    -Citrus       fruit:
              --Containing added spirit:
              ---flith a sugar content exceeding 9% by weight:
   2008 30 11        Of an actual alcoholic        strength by mass not exceeding 11.85% mas
              —Not containing added spirit:
              —Containing added sugar, In immediate packings of a net content exceeding 1 kg:
   2008 30 51        Grapefruit segments
   2008 30 55        Mandarins (including tangerines and satsumas); Clementines, wilkings           and other
                     similar citrus hybrids
   2008 30 59        Other
              —Containing          added sugar, in immediate packings of a net content not exceeding 1 kg:
   2008 30 71        Grapefruit segments
   2008 30 75        Mandarins (including        tangerines and satsumas); clémentines , wilkings and other
                     similar   citrus    hybrids
   2008 30 79
                     Other
ex 2008 40
              -Pears:
              --Containing added spirit:
              — In immediate packings of a net content exceeding              1 kg:
                     With a sugar content exceeding 13% by weight:
 ---pagebreak---                                                          - 6-
   CN code                                          Description of goods
   2008 40 11         Of an actual alcoholic strength by mass not exceeding 11.85% mas
               —Not containing added spirit:
               — C o n t a i n i n g added sugar, in immediate packings of a net content exceeding 1 kg:
   2008 40 52       Containing more than 20% by weight of drained liquid,         with a sugar content exceeding
                     13% by weight
   2008 40 54       Containing 20% or less by weight of drained liquid,        with a sugar content exceeding
                     14% by weight
               —Containing           added sugar, in immediate packings of a net content not exceeding 1 kg:
   2008 40 72
                    Containing more than 20% by weight of drained liquid, with a sugar content exceeding
                     15% by weight
   2008 40 74       Containing 20% or less by weight of drained liquid, with a sugar content exceeding
                     16% by weight
ex 2008 50    -Apricots:
              —Containing added spirit:
              — In immediate packings of a net content exceeding 1 kg:
                    filth a sugar content exceeding 13% by weight:
   2008 50 11         Of an actual alcoholic strength by mass not exceeding 11.85% mas
              —Not containing added spirit:
              —Containing added sugar, in Immediate packings of a net content exceeding 1 kg:
   2008 50 62       Containing more than 20% by weight of drained liquid,        with a sugar content exceeding
                    13% by weight
   2008 50 64       Containing 20% or less by weight of drained liquid,        with a sugar content
                    exceeding 20% by weight
              -—Containing           added sugar, in immediate packings of a net content not exceeding 1 kg:
   2008 50 72
                    Containing more than 20% by weight of drained liquid,        with a sugar content
                    exceeding 15% by weight
   2008 50 74       Containing 20% or less by weight of drained liquid,        with a sugar content
                    exceeding 22% by weight
ex 2008 60    -Cherries:
              —Containing added spirit:
              —tilth a sugar content exceeding 9% by weight:
   2008 60 11       Of an actual alcoholic strength by mass not exceeding 11.85% mas
              —Not containing added spirit:
              —Containing added sugar, in immediate packings of a net content exceeding 1 kg:
   2008 60 51       Sour cherries        (Prunus cerasus)
   2008 60 59       Other
              ---Containing          added sugar, in immediate packings of a net content not exceeding 1 kg:
   2008 60 61
                    Sour cherries        (Prunus cerasus)
   2008 60 69
                    Other
 ---pagebreak---                                                       - 7-
   CN code                                       Description of goods
ex 2008 70    Peaches:
              -Containing added spirit:
              — In immediate packings of a net content exceeding 1 kg:
              — H i t h a sugar content exceeding 13% by weight:
   2008 70 11       Of an actual alcoholic strength by mass not exceeding 11.85% mas
              -Not containing added spirit:
              —Containing added sugar, in immediate packings of a net content exceeding 1 kg:
   2008 70 62 — C o n t a i n i n g more than 20% by weight of drained liquid,   with a sugar content
                  exceeding 13% by weight
   2008 70 64 — C o n t a i n i n g 20% or less by weight of drained liquid,   with a sugar content
                  exceeding 17% by weight
              --Containing         added sugar, in immediate packings of a net content not exceeding 1 kg:
   2008 70 72 —Containing more than 20% by weight of drained liquid,             with a sugar content
                  exceeding 15% by weight
   2008 70 74 —Containing 20% or less by weight of drained liquid,             with a sugar content
                  exceeding 19% by weight
ex 2008 80    Strawberries:
              -Containing added spirit:
              —Hith a sugar content exceeding 9% by weight :
   2008 80 11 —Of an actual alcoholic strength by mass not exceeding 11.85% mas
              -Not containing added spirit ;
   2008 80 50 --Containing         added sugar, in immediate packings of a net content exceeding 1 kg
   2008 80 70 —Containing added sugar , In Immediate packings of a net content not exceeding
                 1 kg
              Other, including mixtures other than those of subheading 2008 19:
ex 2008 92    -Mixtures :
              --Containing added spirit :
              —flith a sugar content exceeding 9% by weight :
   2008 92 11      Of an actual alcoholic strength by mass not exceeding 11.85% mas
              --Not containing added spirit :
              —Containing added sugar :
   2008 92 50       In immediate packings of a net content exceeding 1 kg
                   Other :
   2008 92 71        Mixtures of fruit       in which no single fruit exceeds 50% of the total   weight
                     of the fruits
 ---pagebreak---                                               - 8-
   CN code                               Description of goods
   2008 92 79     Other
ex 2008 99    Other:
              -Containing added spirit :
              —Other :
              —Hith a sugar content exceeding 9% by weight :
                  Of an actual alcoholic strength by mass not exceeding 11.85% mas :
   2008 99 25      Passion fruit and guavas
   2008 99 27      Other
              -Not containing added spirit :
              —Containing added sugar, in immediate packings of a net content exceeding 1 kg:
   2008 99 43 —Grapes
   2008 99 45 —Plums and prunes
              —Other :
   2008 99 46     Passion fruit, guavas and tamarinds
   2008 99 48     Other
              —Containing added sugar, in immediate packings of a net content not exceeding 1 kg-.
   2008 99 53 -—Grapes
   2008 99 55 —Plums and prunes
              —Other :
   2008 99 61     Passion fruit and guavas
   2008 99 69     Other"
 ---pagebreak---                                                         - 9 -
                                                       ANNEX I I
                                                      'ANNEX I I I
   CN code                                Description     of goods                      (1) (2)
   0811       Fruit and nuts, uncooked or cooked by steaming or boiling in water,
              frozen, whether or not containing added sugar or other sweetening
              matter-.
ex 0811 10    -Strawberries:
              —Containing added sugar or other sweetening matter :
   0811 10 11 —flith a sugar content exceeding 13% by weight                            20   13
ex 0811 20    -Raspberries, blackberries, mulberries, loganberries, black,
                white or red currants and gooseberries :
              —Containing added sugar or other sweetening matter :
   0811 20 11 —flith a sugar content exceeding 13% by weight                            20  13
ex 0811 90    -Other :
              —Containing added sugar or other sweetening matter :
   0811 90 10 —flith a sugar content exceeding 13% by weight                            20   13
ex 2006 00    Fruit, nuts, fruit-peel      and other parts of plants preserved by
              sugar (drained, glacé or crystal Iized) :
              -Other :
              --fiith a sugar content exceeding 13% by weight :
   2006 00 31 —Cherries                                                                 57   13
   2006 00 39 —Other                                                                    57   73
   2007       Jams, fruit jellies,      marmalades, fruit or nut purée and fruit or nut
              pastes, being cooked preparations, whether or not containing added
              sugar or other sweetening matter :
ex 2007 10    -Homogenized preparations:
   2007 10 10 —flith a sugar content exceeding 13% by weight                            10  13
              -Other :
ex 2007 91    —Citrus fruit :
   2007 91 10 —flith a sugar content exceeding 30% by weight                            55  73
   2007 91 30 — f l i t h a sugar content exceeding 13% but not exceeding 30% by
                   weight                                                               10  73
ex 2007 99    —Other :
              — f l i t h a sugar content exceeding 30% by weight :
   2007 99 20        Chestnut purée and paste                                           47  73
                     Other :
   2007 99 37          Of cherries                                                      55   73
   2007 99 33          Of strawberries                                                  55   73
   2007 99 35          Of raspberries                                                   55   73
   2007 99 39          Other                                                            55   73
              — f l i t h a sugar content exceeding      13% but not exceeding 30% by
                   weight :
   2007 99 51        Chestnut purée and paste                                           47   73
   2007 99 59 —Other                                                                    10  13
   2008       Fruit, nuts and other edible parts of plants, otherwise prepared or
              preserved, whether or not containing added sugar or other sweetening
              matter or spirit, not elsewhere specified or included :
ex 2008 20    -Pineapples :
              —Containing added spirit :
              — In immediate packings of a net content exceeding 1 kg :
 ---pagebreak---                                                    - 10 -
   CN code                               Description of goods                     (1)  (2)
   2008 20 11 — w i t h a sugar content exceeding 17% by weight                    6    13
              --In immediate packings of a net content not exceeding 7 kg :
   2008 20 31 — f l i t h a sugar content exceeding 19% by weight                  6    13
ex 2008 30    Citrus fruit :
              -Containing added spirit :
              —flith a sugar content exceeding 9% by weight ;
   2008 30 19 —Other                                                              10
ex 2008 40    Pears :
              -Containing added spirit ;
              — In immediate packings of a net content exceeding 1 kg :
              — f l i t h a sugar content exceeding 13% by weight :
   2008 40 19 —Other :                                                           10
              — In immediate packings of a net content not exceeding 1 kg :
   2008 40 37 — f i l t h a sugar content exceeding 15% by weight                 10
ex 2008 50    Apricots :
              -Containing added spirit :
              — In immediate packings of a net content exceeding 7 kg :
              — f i l t h a sugar content exceeding 13% by weight :
   2008 50 19         Other                                                       10
              — In immediate packings of a net content not exceeding 1 kg :
   2008 50 57 — n i t h a sugar content exceeding 15% by weight                   10
ex 2008 60    Cherries :
              -Containing added spirit :
              —flith a sugar content exceeding 9% by weight :
   2008 60 19 —Other                                                              10
ex 2008 70    Peaches :
              -Containing added spirit :
              —In immediate packings of a net content exceeding 1 kg :
              —fiith a sugar content exceeding 13% by weight :
   2008 70 19         Other                                                       10
              —In immediate packings of a net content not exceeding 1 kg :
   2008 70 57 —flith a sugar content exceeding 15% by weight                      10
ex 2008 80    Strawberries :
              -Containing added spirit :
              —flith a sugar content exceeding 9% by weight :
   2008 80 19 —Other                                                              10
              Other, including mixtures other than those of subheading 2008 19 :
ex 2008 92    -Mixtures :
              —Containing added spirit :
              —flith a sugar content exceeding 9% by weight :
   2008 92 19        Other                                                       10
ex 2008 99    -Other :
              —Containing added spirit :
              —Grapes :
   2008 99 21        flith a sugar content exceeding 13% by weight                      13
              —Other                                                                -.
                     flith a sugar content exceeding 9% by weight :
                       Other :
   2008 99 32            Passion fruit and guavas                                10
   2008 99 34            Other                                                   10
 ---pagebreak---                                                      11 -
   CN code                              Description of goods                         O)   (2)
   2009       Fruit juices (including grape must) and vegetable juices, unfermented
              and not containing added spirit,     whether or not containing added
              sugar or other sweetening matter :
              -Orange Juice :
ex 2009 11    —Frozen :
              —Of a density exceeding 7.33 g/cm3 at 20'C :
   2009 11 11      Of a value not exceeding ECU 30 per 100 kg net weight              49   13
              —Of a density not exceeding 7.33 g/cm3 at 20'C :
   2009 11 90      Of a value not exceeding ECU 30 per 100 kg net weight and with     49    0
                   a sugar content exceeding 43% by weight
ex 2009 19    —Other :
              —Of a density exceeding 7.33 g/cm3 at 20'C :
   2009 19 11      Of a value not exceeding ECU 30 per 100 kg net weight              49   73
              —Of a density not exceeding 1.33 g/cm3 at 20'C :
   2009 19 90      Of a value not exceeding ECU 20 per 100 kg net weight and with     49    0
                   a sugar content exceeding 43% by weight
ex 2009 20    -Grapefruit juice :
              —Of a density exceeding 7.33 g /cm3 at 20'C :
   2009 20 11 —Of a value not exceeding ECU 20 per 100 kg net weight                  49   73
              —Of a density not exceeding 7.33 g/cm3 at 20'C :
   2009 20 90 —Of a value not exceeding ECU 30 per 100 kg net weight and with         49    0
                  a sugar content exceeding 43% by weight
ex 2009 30    -Juice of any other single citrus fruit :
              —Of a density exceeding 1.33 g/cm3 at 20'C :
   2009 30 11 —Of a value not exceeding ECU 30 per 100 kg net weight                  49   73
              —Of a density not exceeding 1.33 g/cm3 at 20'C :
              —Of a value not exceeding ECU 30 per 100 kg net weight :
                   Lemon juice :
   2009 30 50        Hith a sugar content exceeding 36% by weight                    49     0
                   Other citrus fruit juices :
   2009 30 90        flith a sugar content exceeding 43% by weight                   49     0
ex 2009 40    -Pineapple juice :
              —Of a density exceeding 1.33 g/cm3 at 20'C :
   2009 40 11 —Of a value not exceeding ECU 30 per 100 kg net weight                  49   73
              —Of a density not exceeding 7.33 g/cm3 at 20'C :
              —Other :
   2009 40 90      Hith a sugar content exceeding 43% by weight                      49
ex 2009 70    -Apple juice ;
              —Of a density exceeding 1.33 g/cm3 at 20'C :
   2009 70 11 —Of a value not exceeding ECU 22 per 100 kg net weight                  49   77
              —Of a density not exceeding 7.33 g/cm3 at 20'C :
              —Other :
   2009 70 90      tiith a sugar content exceeding 42% by weight                    49
ex 2009 80    -Juice of any other single fruit or vegetable :
              —Of a density exceeding 1.33 g/cm3 at 20'C :
              —-Pear juice :
   2009 80 11 —Of a value not exceeding ECU 22 per 100 kg net weight                   49  73
                   Other :
                   Of a value not exceeding ECU 20 per 100 kg net weight
   2009 80 32        juices of passion fruit and guavas                              49    73
   2009 80 34        Other                                                           49    73
 ---pagebreak---                                                  - 12 -
   CN code                             Description of goods                         (1) (2)
              -Of a density exceeding 1.33 g/cm3 at 20'C :
              —Pear juice :
              —Other :
   2009 80 60      flith a sugar content exceeding 43% by weight                    49
              —Other :
              —Other :
                   tilth a sugar content exceeding 43% by weight
   2009 80 83        Juices of passion fruit and guavas                             49   0
   2009 80 85        Other                                                          49   0
ex 2009 90    Mixtures of Juices :
              -Of a density exceeding 7.33 g/cm3 at 20'C :
              —Mixtures of apple and pear juice :
   2009 90 11 —Of a value not exceeding ECU 22 per 100 kg net      weight           49  13
              —Other :
   2009 90 21 —Of a value not exceeding ECU 30 per 100 kg net      weight           49  73
              -Of a density not exceeding 1.33 g/cm3 at 20'C :
              —Mixtures     of apple and pear Juice :
   2009 90 30 — O f a value not exceeding ECU 18 per 100 kg net    weight  and with 49
                 a sugar content exceeding 43% by weight
              —Other :
              — O f a value not exceeding ECU 30 per 100 kg net    weight           49  73
                   Mixtures of citrus fruit juices and pineapple   juice :
   2009 90 70        flith a sugar content exceeding 43% by weight                  49   0
                   Other :
   2009 90 90        flith a sugar content exceeding 43% by weight                  49   0'
 ---pagebreak---                                                         - 13 -
                                                       ANNEX III
                                                       "ANNEX IV
   CN code                                        Description    of goods
   0710 21 00  Peas (Pisum sativum),       uncooked or cooked by steaming or boiling               in water,         frozen
   0711 90 50  Mushrooms, provisionally        preserved,    but unsuitable   in that      state    for     immediate
               consumption
   0806  20 12 ) Dried grapes       "sultanas"
   0806  20 18 )
   0806  20 92 ) Dried grapes      "other"
   0806  20 98 )
   0811 10       Strawberries,      uncooked or cooked by steaming or boiling             in water,      frozen,       whether or
                 not containing added sugar or other, sweetening matter
ex 0811 20 11    Raspberries,     uncooked or cooked by steaming or boiling             in water,      frozen,       whether or
ex 0811 20 19    not containing added sugar or other sweetening matter
   0811 20 37
ex 087 7 90 10   Cherries,    uncooked or cooked by steaming or boiling           in water,       frozen,       whether or not
ex 0811 90 30    containing added sugar or other sweetening matter
ex 0811 90 90
   0812 10 00    Cherries,    provisionally     preserved,    but unsuitable    in that     state    for      immediate
                 consumption
   0812 20 00    Strawberries,     provisionally     preserved,    but unsuitable     in that     state      for    immediate
                 consumption
   0812 90 60    Raspberries,    provisionally     preserved,    but unsuitable     in that      state     for    immediate
                 consumption
   0813 20 00    Prunes
   0813 20 00    Dried   apples
   2001 90 50    Mushrooms, prepared       or preserved    by vinegar   or acetic     acid
   2002          Tomatoes prepared       or preserved    otherwise   than by vinegar       or acetic        acid
   2003 10       Mushrooms prepared       or preserved    otherwise   than by vinegar       or acetic         acid
ex 2004 90 50    Peas (Pisum     sativum)
   2005 40 00    Peas (Pisum     sativum)
   2005 60 00    Asparagus,    prepared    or preserved    otherwise   than by vinegar       or acetic         acid,    not  frozen
 ---pagebreak---                                                 - 14 -
   CN code                                  Description of goods
   2007         Jams, fruit jellies,  marmalades, fruit or nut purée and fruit or nut pastes, being
                cooked preparations,  whether or not containing added sugar or other sweetening matter
   2007 99 33    Of strawberries
   2007 99 35    Of raspberries
ex 2007 99 59 ) Of strawberries and raspberries
ex 2007 99 90 )
   2008 40 52    Pears otherwise prepared or preserved
   2008 40 54
   2008 40 59
   2008 40 72
   2008 40 74
   2008 40 79
   2008 50 62    Apricots otherwise prepared or preserved
   2008 50 64
   2008 50 69
   2008 50 72
   2008 50 74
   2008 50 79
   2008 60 57    Cherries otherwise prepared or preserved
   2008 60 59
   2008 60 61
   2008 60 69
   2008 60 77
   2008 60 79
   2008 60 91
   2008 60 99
   2008 70 62   Peaches otherwise prepared or preserved
   2008 70 64
   2008 70 69
   2008 70 72
   2008 70 74
   2008 70 79
   2008 80 50   Strawberries otherwise prepared or preserved
   2008 80 70
   2008 80 91
   2008 80 99
ex 2008 99 48   Raspberries otherwise prepared or preserved
ex 2008 99 69
ex 2008 99 99
ex 2009 80 34   Cherry Juice
ex 2009 80 39
ex 2009 80 80
ex 2009 80 85
ex 2009 80 93
ex 2009 80 99
 ---pagebreak---                                                      - 15 -
                                                    ANNEX IV
3.  The products classified under subheadings 2008 20 to 2008 80, 2008 92 and 2008 99 shall be considered
    as "containing added sugar" when the sugar content thereof exceeds by weight one of the percentages
    given hereunder, according to the kind of fruit or edible part of plant concerned:
    (a) where the drained liquid exceeds 20% by weight of the net weight of the product:
        - pineapples and grapes: 13%,
        - other fruits,   Including mixtures of fruit,  and other edible parts of plants: 9%,
    (b) where the drained liquid amounts to 20% or less of the net weight of the product:
        Bananas:                                                                          24%
        Cherries, plums and prunes:                                                       18%
        Passion fruit, guavas, tamarinds, papayas, mangoes, grapes and apricots:          16%
        Pineapples and pears:                                                             14%
        Strawberries and citrus fruit:                                                     9%
        Other fruits,   including mixtures of fruit, and other edible parts
        of plants:                                                                        13%
The method for determining the drained weight shall be that set out in the Codex AIimentarius.
 ---pagebreak---                                                   -   16 -
                                                   ANNEX V
      CN                                                             Rate of duty
     Code
                                  Description               Autonomous                   Supplementary
                                                                (%)         Conventional    unit
                                                              or levy           (%)
2008          Fruit, nuts and other edible parts of plants
              otherwise prepared or preserved, whether or
              not containing added sugar or other
              sweetening matter or spirit,    not elsewhere
              specified or Included :
2008  11)
to             Unchanged
2008 19 90)
2008 20        Pineapples .-
2008 20 11)
to             Unchanged
2008 20 39)
              —Not containing added spirit :
              —Containing added sugar, in immediate
                 packings of a net content exceeding 1 kg :
2008 20 52         Containing more than 20% by weight of     23 + AGR        22 + 2
                   drained liquid, with a sugar content                      AD S/Z
                   exceeding 17% by weight
2008 20 54         Containing 20% or less by weight of       23 + AGR        22 + 2
                   drained liquid, with a sugar content                      AD S/Z
                   exceeding 18% by weight
2008 20 59         Other                                        23           22   (V
              —Containing added sugar, in immediate
                 packings of a net content not exceeding
                 7 kg :
2008 20 72         Containing more than 20% by weight of     27 + AGR        24 + 2
                   drained liquid, with a sugar content                      AD S/Z
                   exceeding 19% by weight
2008 20 74         Containing 20% or less by weight of       27 + AGR        24 + 2
                   drained liquid, with a sugar content                      AD S/Z
                   exceeding 20% by weight
2008 20 79)
to             Unchanged
2008 30 99)
2008 40        Pears
2008 40 11)
to             Unchanged
2008 40 39)
              —Not containing added spirit :
              —Containing added sugar, in immediate
                 packings of a net content exceeding 1 kg :
   (1) The ADS is fixed at 2 AD S/Z for products with a sugar content of between 17%
        and 18%.
 ---pagebreak---                                                     - 17 -
       CN                                                             Rate of duty
      Code
                                   Description               Autonomous                   Supplementary
                                                                 (%)         Conventional    unit
                                                               or levy           (%)
 2008 40 52         Containing more than 20% by weight of     23 + AGR         20 + 2
                    drained liquid, with a sugar content                       AD S/Z
                    exceeding 13% by weight
 2008 40 54         Containing 20% or less by weight of       23 + AGR         20 + 2
                    drained liquid, with a sugar content                       AD S/Z
                    exceeding 14% by weight
 2008 40 59    —Other                                            23            22 (V
               —Containing added sugar, in immediate
                  packings of a net content not exceeding
                  1 kg                                    -.
 2008 40 72         Containing more than 20% by weight of     27 + AGR         22 + 2
                   drained liquid, with a sugar content                        AD S/Z
                   exceeding 15% by weight
 2008 40 74        Containing 20% or less by weight of        27 + AGR         22 + 2
                   drained liquid, with a sugar content                        AD S/Z
                   exceeding 16% by weight
 2008 40 79)
 to             Unchanged
 2008  40 99)
 2008 50        Apricots
 2008  50 11)
 to             Unchanged
 2008 50 59)
               —Not containing added spirit :
               —Containing added sugar, in immediate
                  packages of a net content exceeding 1 kg
2008 50 62         Containing more than 20% by weight of     23 + AGR          22 + 2
                   drained liquid, with a sugar content                        AD S/Z
                   exceeding 13% by weight
2008 50 64         Containing 20% or less by weight of       23 + AGR          22 + 2
                   drained liquid, with a sugar content                        AD S/Z
                   exceeding 20% by weight
2008 50 69         Other                                         23            22 (1)
               —Containing added sugar, in immediate
                 packings of a net content not exceeding
                  1 kg :
2008 50 72         Containing more than 20% by weight of     27 + AGR          24 + 2
                   drained liquid, with a sugar content                        AD S/Z
                   exceeding 15% by weight
2008 50 74         Containing 20% or less by weight of       27 + AGR          24 + 2
                   drained liquid, with a sugar content                       AD S/Z
                   exceeding 22 % by weight
2008 50 79)
to             Unchanged
2008 60 99)
    (1) The ADS is fixed at 2 AD S/Z for products with a sugar content of between 13%
         and 14%.
 ---pagebreak---                                                         -  18 -
       CN                                                                 Rate of duty
      Code
                                        Description             Autonomous                   Supplementary
                                                                    (%)         Conventional    unit
                                                                  or levy           (%)
        1
2008 70         Peaches
2008 70 11)
to              Unchanged
2008 70 59)
               —Not containing added spirit :
               —Containing added sugar, in immediate
                  packings of a net content exceeding 1 kg
2008 70 62     — C o n t a i n i n g more than 20% by weight of  23 + AGR         22 + 2
                   drained liquid, with a sugar content                           AD S/Z
                    exceeding 13% by weight
2008 70 64         Containing 20% or less by weight of           23 + AGR         22 + 2
                   drained liquid, with a sugar content                           AD S/Z
                   exceeding 17% by weight
2008 70 69     —Other                                                23           22 O)
               —Containing added sugar, in immediate
                  packings of a net content not exceeding
                  1 kg :
2008 70 72     — C o n t a i n i n g more than 20% by weight of  27 + AGR         22 + 2
                   drained liquid, with a sugar content                           AD S/Z
                   exceeding 15% by weight
2008 70 74     — C o n t a i n i n g 20% or less by weight of    27 + AGR         22 + 2
                   drained liquid, with a sugar content                           AD S/Z
                   exceeding 19% by weight
2008 70 79)
to              Unchanged
2008 99 99)
2009          Fruit Juices (including grape must) and
              vegetable juices, unfermented, whether or
              not containing added sugar or other
              sweetening matter :
              -Orange juice :
2009 11       —Frozen :
              —Of a density exceeding
                  7.33 g/cm3        at 20'C :
2009 11 11         Of a value not exceeding ECU 30 per           42 + AGR
                    100 Kg net weight
2009 11 19         Other
              — O f a density not exceeding
                  7.33 g/cm3        at 20'C :
2009 11 90         Of a value not exceeding ECU 30 per           21 + AGR      19 + AD S/Z
                   100 kg net weight and with a sugar
                   content exceeding 43% by weight
2009 11 99         Other                                            21         19 + AD S/Z
( 1 ) The ADS i s f i x e d at 2 AD S/Z for products w i t h a sugar content of between 13%
       and 17%.
 ---pagebreak---                                                    - 19 -
      CN                                                             Rate of duty
     Code
                                 Description               Autonomous                   Supplementary
                                                               (%)         Conventional    unit
                                                             or levy           (%)
 2009 19    -Other :
            —Of a density exceeding
                7.33 g/cm3 at 20'C :
 2009 19 11 — O f a value not exceeding ECU 30 per          42 + AGR
                  100 kg net weight
 2009 19 19 —Other                                              42
            —Of a density not exceeding
                7.33 g/cm3 at 20'C :
2009 19 90  — O f a value not exceeding ECU 30 per          21 + AGR      19 + AD S/Z
                  100 kg net weight and with a sugar
                 content exceeding 43% by weight
2009 19 99  —Other                                             21         19 + AD S/Z
2009 20     -Grapefruit juice :
            —Of a density exceeding 1.33 g/cm3
               at 20'C :
2009 20 11  —Of a value not exceeding ECU 30 per
                100 kg net weight                           42 + AGR
2009 20 19  —Other                                             42
             -Of a density not exceeding
               7.33 g/cm3 at 20'C :
2009 20 90  •--Of a value not exceeding ECU 30 per
                100 kg net weight and with a sugar content
                exceeding 43% by weight                     21 + AGR      75 + AD S/Z
2009 20 99   —Other                                            21         75 + AD S/Z
2009 30     •Juice of any other single citrus fruit :
            - Of a density exceeding
                7.33 g/cm3 at 20'C :
2009 30 11  —Of a value not exceeding ECU 30 per
                100 kg net weight                           42 + AGR
2009 30 19   -Other                                            42
            -Of a density not exceeding
               7.33 g/cm3 at 20'C :
            —Of a value exceeding ECU 30 per 100 kg
                net weight :
2009 30 30  — L e m o n juice with a sugar content
                 exceeding 6% by weight; juice of other
                 fruits with a sugar content
                 exceeding 13% by weight                       21         18 + AD S/Z
2009 30 39  —Other                                             21              19
            —Of a value not exceeding ECU 30 per
                100 kg net weight :
            — L e m o n juice :
2009 30 50        filth a sugar content exceeding 36%
                   by weight                                21 + AGR      18 + AD S/Z
2009 30 54        filth a sugar content exceeding 6% by
                  weight but not exceeding 36% by weight       21         18 + AD S/Z
2009 30 58        tilth a sugar content not exceeding
                  6% by weight                                 21              19
 ---pagebreak---                                                         - 20 -
      CN                                                                     Rate of duty
     Code
                                      Description                 Autonomous                     Supplementary
                                                                      (%)          Conventional      unit
                                                                    or levy            (%)
      1
                     Other citrus fruit juices :
2009 30 90             flith a sugar content exceeding 43%
                       by weight                                   21 + AGR        18 + AD S/Z
2009 30 94             tilth a sugar content exceeding 13% by
                       weight but not exceeding 43% by weight          21          18 + AD S/Z
2009 30 98             tilth a sugar content not exceeding
                        13% by weight                                  21               19
2009 40         -Pineapple Juice :
                —Of a density exceeding
                   1.33 g/cm3 at 20'C :
2009 40 11      —Of a value not exceeding ECU 30 per
                    100 kg net weight                              42 + AGR
2009 40 19      —Other                                                 42
                —Of a density not exceeding
                   1.33 g/cm3 at 20'C :
2009 40 30      —Of a value exceeding ECU 30 per 100 kg
                    net weight, with a sugar content exceeding
                    13% by weight                                      22          19 + AD S/Z
                —Other :
2009 40 90           tilth a sugar content exceeding 43% by
                     weight                                        22 + AGR        19 + AD S/Z
2009 40 92           tilth a sugar content exceeding 13% by
                     weight but not exceeding 43% by weight            22         19 + AD S/Z
2009 40 98           tilth a sugar content not exceeding
                     13% by weight                                     22              20
2009 50         -Tomato juice :
2009 50 11      —tilth a sugar content exceeding 6% by
                   weight                                              21         20 + AD S/Z
2009 50 90      —Other                                                 21              21
2009 60         -Grape juice (including grape must) :
                —Of a density exceeding
                   1.33 g/cm3 at 20'C :
2009 60 11      ---Of a value not exceeding ECU 22 per
                    100 kg net weight                              50 + AGR
2009 60 19      —Other                                              50 (1)
                —Of a density not exceeding
                   7.33 g/cm3 at 20'C :
                —Of a value exceeding ECU 18 per 100 kg
                    net weight :
2009 60 57       ---Concentrated                                    28   (1)      28 + AD S/Z
2009 60 59           Other                                          28   (1)      28 + AD S/Z
(1)    In addition to the customs duty, the application     of an additional  amount is provided for under
      certain conditions.
 ---pagebreak---                                                       - 21 -
     CN                                                                     Rate of duty
    Code
                                    Description                  Autonomous                     Supplementary
                                                                     (%)          Conventional      unit
                                                                   or levy           (%)
               —Of a value not exceeding ECU 18 per
                   100 kg net weight :
                    tilth a sugar content exceeding 45% by
                    weight :
2009 60 77            Concentrated                               28 + AGR (1)    28 + AD S/Z
2009 60 79            Otner                                      28 + AGR (1)    28 + AD S/Z
2009 60 90          Otner                                          28 (1)        28 + AD S/Z
2009 70        -Apple juice :
               —Of a density exceeding
                  7.33 g/cm3 at 20'C :
2009 70 11     —Of a value not exceeding ECU 22 per
                   100 kg net weight                              42 + AGR
2009 70 19     —Other                                                 42
               --Of a density not exceeding
                  7.33 g/cm3 at 20'C :
2009 70 37     —Of a value exceeding ECU 18 per 100 kg
                   net weight, with a sugar content exceeding
                   12% by weight                                      25         24 + AD S/Z
               —Other :
2009 70 90          flith a sugar content exceeding 42% by
                    weight                                        25 + AGR       24 + AD S/Z
2009 70 92          flith a sugar content exceeding 12% by
                    weight but not exceeding 42% by weight            25         24 + AD S/Z
2009 70 98          tiith a sugar content not exceeding
                    12% by weight                                     25              25
2009 80        -Juice of any other single fruit    or
                vegetable :
               —Of a density exceeding
                  7.33 g/cm3 at 20'C :
               —Pear juice :
2009 80 11          Of a value   not exceeding ECU 22 per
                     100 kg net  weight                           42 + AGR
2009 80 19          Other                                             42
               —Other :
                    Of a value   not exceeding ECU 30 per
                    100 kg net   weight :
2009 80 32            juices of  passion fruit and guavas         21 + AGR
2009 80 34            Other                                       42 + AGR
2009 80 39          Other                                             42
               --Of a density    not exceeding
                 7.33 g/cm3    at 20'C :
(7)   In addition to the customs duty, the application     of an additional  amount is provided for under
      certain conditions.
 ---pagebreak---                                                     - 22 -
     CN                                                              Rate of duty
    Code
                                   Description             Autonomous                   Supplementary
                                                               (%)         Conventional    unit
                                                             or levy          (%)
                                        2
             —Pear juice :
2009 80 57   —Of a value exceeding ECU 18 per 100 kg
                  net weight, with a sugar content
                  exceeding 13% by weight                      25         24 + AD S/Z
             —Other :
2009 80 60          tilth a sugar content exceeding 43% by
                    weight                                  25 + AGR      24 + AD S/Z
2009 80 62          flith a sugar content exceeding 13% by
                    weight but not exceeding 43% by weight     25         24 + AD S/Z
2009 80 68          flith a sugar content not exceeding
                     13% by weight                              25             25
             —Other :
2009 80 80   --Of a value exceeding ECU 30 per 100 kg
                net weight, with a sugar content exceeding
                13% by weight                                   24        21 + AD S/Z
             —Other :
             — t i l t h a sugar content exceeding 43% by
                  weight :
2009 80 83            Juices of passion fruit and guavas    75 + AGR      21 + AD S/Z
2009 80 85            Other                                 24 + AGR      21 + AD S/Z
2009 80 93          flith a sugar content exceeding 13% by
                    weight but not exceeding 43% by weight     24         21 + AD S/Z
                    flith a sugar content not exceeding
                     13% by weight :
2009 80 95            Juice of fruit of the species
                      V aceini urn macrocarpon                 24              22
2009 80 99            Other                                    24              22
2009 90      Mixtures of Juices :
             -Of a density exceeding 7.33 g/cm3
              at 20'C :
             —Mixtures of apple and pear juice
2009 90 11   —Of a value not exceeding ECU 22 per
                   100 kg net weight                        42 + AGR
2009 90 19   —Other                                            42
             —Other :
2009 90 21 t ---Of a value not exceeding ECU 30 per
                   100 kg net weight                        42 + AGR
2009 90 29   —Other                                            42
             -Of a density not exceeding
              7.33 g/cm3      at 20'C :
 ---pagebreak---                                              - 23 -
     CN                                                          Rate of duty
    Code
                            Description                Autonomous                   Supplementary
                                                           (%)         Conventional    unit
                                                         or levy           (%)
           Mixtures of apple and pear juice :
2009 90 30 -Of a value not exceeding ECU 18 per
             100 kg net weight and with a sugar
             content exceeding 43% by weight            25 + AGR
2009 90 39 -Other                                           25
           Other :
           -Of a value exceeding ECU 30 per 100 kg
             net weight :
           —Mixtures of citrus fruit juices and
              pineapple juice :
2009 90 40 —flith a sugar content exceeding 13%
                by weight                                   22         19 + AD S/Z
2009 90 49 —Other                                           22              20
           —Other :
2009 90 50 ---flith a sugar content exceeding 13%
                by weight                                  24         21 + AD S/Z
2009 90 59 —Other                                          24              22
           -Of a value not exceeding ECU 30 per
             100 kg net weight :
           —Mixtures of citrus fruit juices and
              pineapple juice :
2009 90 70 ---flith a sugar content exceeding 43%
                by weight                               22 + AGR      19 + AD S/Z
2009 90 72 ---flith a sugar content exceeding 13% by
                weight but not exceeding 43% by weight     22         19 + AD S/Z
2009 90 78 ---flith a sugar content not exceeding
                13% by weight                              22              20
           —Other :
2009 90 90 —flith a sugar content exceeding 43%
                by weight                               24 + AGR      21 + AD S/Z
2009 90 92 —flith a sugar content exceeding 13% by
                weight but not exceeding 43% by weight     24         21 + AD S/Z
2009 90 98 —flith a sugar content not exceeding
                13% by weight                              24              22
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CN codes 1993 TARIC codes for 1991/1992
  2009 60 11         20096011*00
  2009 60 19         20096019*00
  2009 60 51         20096051*00
  2009 60 59         20096059*00
  2009 60 71         20096071*00
  2009 60 79         20096079*00
  2009 60 90         20096090*00
  2009 70 11         20097011*00
  2009 70 19         20097019*00
  2009 70 31         20097030*00
  2009 70 90         20097091*00
  2009 70 92         20097093*00
  2009 70 98         20097099*00
  2009 80 11         20098011*00
  2009 80 19         20098019*00
  2009 80 32         20098032*00
  2009 80 43         20098034*00
  2009 80 39         20098039*00
  2009 80 51         20098050*00
  2009 80 60         20098061*00
  2009 80 62         20098064*00
  2009 80 68         20098069*00
  2009 80 80         20098080*00
  2009 80 83         20098083*00
  2009 80 95         20098085*00
  2009 80 93         20098093*00
  2009 80 95         20098095*00
  2009 80 99         20098099*00
  2009 90 11         20099011*00
  2009 90 19         20099019*00
  2009 90 21         20099021*00
  2009 90 29         20099029*00
  2009 90 30         20099031*00
  2009 90 39         20099039*00
  2009 90 40         20099041*00
  2009 90 49         20099049*00
  2009 90 50         20099051*00
  2009 90 59         20099059*00
  2009 90 70         20099071*00
  2009 90 72         20099073*00
  2009 90 78         20099079*00
  2009 90 90         20099091*00
  2009 90 92         20099093*00
  2009 90 98         20099099*00
 ---pagebreak---         FICHE FINANCIERE
                                                                       (FF/91/016)
                                                                       DATE : 16.7.91
 1.  LIGNE BUDGETAIRE   1000                                  CREDITS : 1.369,5 Mio ECU
     INTITULE DE LA MESURE :
    Modification du règlement du Conseil modifiant le règlement (CEE) n* 426/86 du
    Conseil portant organisation commune des marchés dans le secteur des produits trans-
     formés à base de fruits et légumes et modification du règlement (CEE) n' 2658/87 du
    Conseil relatif à la nomenclature tarifaire et statistique et au tarif douanier
    commun.
3.  BASE JURIDIQUE : Article 43 du Traité
4.  OBJECTIFS DE LA MESURE :
    Fixer les niveaux de sucres naturels et d'addition pour les conserves et les jus de
     fruits et de légumes.
                                             PERIODE DE      EXERCICE EN        EXERCICE
5.   INCIDENCES FINANCIERES                   12 MOIS        COURS (91)       SUIVANT (92)
                                             Mio ECU         Mio ECU           Mio ECU
5.1   RECETTES
      - RESSOURCES PROPRES DES CE                n.c             p.m.             n.c
        (PRELEVEMENTS)
                                        1993          1994           1995          1996
5.0.1   PREVISIONS DES DEPENSES
5.1.1   PREVISIONS DES RECETTES
5.2   MODE DE CALCUL :
      Vu l'extrême diversité des produits en cause et l'absence de statistique détaillée
      pour chacun des produits, il n'est pas possible de calculer précisément la diminution
      des recettes provenant du prélèvement sur le sucre d'addition.
      Cependant, compte tenu de la légère augmentation du taux de sucre naturel autorisé
      et en conséquence de la diminution du taux de sucre ajouté et vu le volume total des
      imputations de ces produits (estimé à 140.000 tonnes), la baisse de recettes de pré-
      lèvements peut être estimée à un montant ne dépassant pas 3 Mio ECU par an.
6.0   FINANCEMENT POSSIBLE PAR CREDITS INSCRITS AU CHAPITRE CONCERNE DU BUDGET
      EN COURS D'EXECUTION                                                         OUI
6.1   FINANCEMENT POSSIBLE PAR VIREMENT ENTRE CHAPITRES DU BUDGET EN COURS
      D'EXECUTION                                                                  OUI
6.2   NECESSITE D'UN BUDGET SUPPLEMENTAIRE                                             NON
6.3   CREDITS A INSCRIRE DANS LES BUDGETS FUTURS                                   OUI
OBSERVATIONS :
Il est à noter que, lors de la proposition précédente de la Commission, les discussions
au sein du groupe du Conseil avaient conduit à estimer les pertes de prélèvement à
environ 1 Mio ECU par an.
(n.c. « non chiffrable)
 ---pagebreak---              FICHE D'IMPACT SUR LA COMPETITIVITE ET L'EMPLOI
  I. Quelle la justification principale de la mesure ?
     Adaptation du prélèvement sucre et de la classification des
     produits en fonction des changements dans les processus de
     fabr icat ion.
 II. Caractéristiques des entreprises concernées
     En part iculier :
     -   Y a-t-il un grand nombre de PME ?    OUI
     -   Note t'on des concentrations dans des régions ?    NON
         éIîgiblés aux aides régionales des E.M. ?
         éligibles au Feder ?
III. Quelles sont les obligations imposées directement aux
       entrepr ises?
     NEANT
 IV. Quelles sont les obligations susceptibles d'être imposées
     indirectement aux entreprises via les autorités locales ?
     RIEN
  V. Y a-t-il des mesures spéciales pour les PME ?   NON
         lesquelles ?
 VI. Quel est l'effet prévisible ?
     -   sur la compétitivité des entreprises ?
         Meilleure transparence dans la formation des prix pour les
         échanges des fruits et légumes en conserve.
     -   sur I'emploi ?
VII. Les partenaires sociaux ont-ils été consultés ?    NON
     -   avis des partenaires sociaux
 ---pagebreak---                                                                      ISSN 0254-1475
                                                              COM(91) 332 final
                                                      DOCUMENTS
EN                                                                         03 02
                                 Catalogue number : CB-CO-91-383-EN-C
                                                             ISBN 92-77-75607-1
Office for Official Publications of the European Communities
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