CELEX: 31977R2710
Language: en
Date: 1977-11-28 00:00:00
Title: Council Regulation (EEC) No 2710/77 of 28 November 1977 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

19 . 12 . 77                           Official Journal of the European Communities                           No L 324/ 107
                                          COUNCIL REGULATION (EEC) No 2710/77
                                                       of 28 November 1977
                   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,                           arise in the ACP States following the implementation of
                                                                      the generalized preference scheme;
   Having regard to the Treaty establishing the European
   Economic Community, and in particular Article 43
   thereof,
                                                                      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
   Having regard to Council Regulation (EEC) No                       Paris from 19 to 21 October 1972 invited the Commu­
    1059/69 of 28 May 1969 laying down the trade ar­                  nity institutions and the Member States progressively to
   rangements applicable to certain goods resulting from              adopt an overall policy of development cooperation on
   the processing of agricultural products ( 1), and in par­          a world-wide scale comprising in particular the im­
   ticular Article 12 thereof,                                        provement of generalized preferences with the aim of
                                                                      achieving a steady increase in imports of manufactures
   Having regard to the proposal from the Commission,                 from the developing countries;
   Having regard to the opinion of the European Parlia­
   ment (2),                                                          Whereas, in accordance with Protocol 23 to the Act of
                                                                      Accession (4), the generalized tariff preference scheme
/' Having regard to the opinion of the Economic and                   became fully applicable in the new Member States on
   Social Committee (3),                                              1 January 1974 ;
   Whereas, within the context of UNCTAD, the Euro­                   Whereas it is expedient, therefore, that the Community
   pean Economic Community offered to grant tariff pre­               should authorize the importation of the products refer­
   ferences on certain processed agricultural products of             red to in Annex A, originating in the countries and ter­
   Chapters 1 to 24 of the Common Customs Tariff which                ritories listed in Annex B, subject to the customs duties
   originate in developing countries; whereas the preferen­           given in respect of each of them, throughout 1978 ;
   tial treatment proposed in that offer consists, in respect         whereas the benefit of such preferential terms should be
   of certain goods which are subject to the trade ar­                reserved for products originating in the countries and
   rangements laid down in Regulation (EEC) No                        territories under consideration, the concept of 'originat­
    10 59/69, of a reduction in the fixed component of the            ing products' being determined in accordance with the
   charge applicable to such goods by virtue of that Regul­           procedure laid down in Article 14 of Council Regula­
   ation, and, in respect of products which are subject to            tion (EEC) No 802/68 of 27 June 1968 on the common
   the single customs duty, of a reduction in such duty;              definition of the concept of the origin of goods ( 5);
   whereas preferential imports of the products concerned
    should be effected without quantitative restrictions ;
                                                                      Whereas measures should be provided for which will
   Whereas the offer made by the Community includes a                 enable any serious disruption in any sector of the
                                                                      economic activity of the Community to be avoided;
   clause stating that the Community drew up the offer on             whereas, to this end, the Commission should be em­
   the assumption that all the main industrialized countries
   which are members of the OECD would participate in                 powered to re-introduce partially or wholly the levying
   granting preferences and would make similar efforts in             of customs duties in order that such disruption may be
                                                                      avoided ;
   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            Whereas the Commission must be able to have access to
    binding commitment and, in particular, may be with­                information concerning imports effected within the
    drawn wholly or in part at a later date ; whereas this              framework of generalized preferences; whereas, to this
   possibility may be adopted inter alia with a view to                 end, Member States shall inform the Commission every
    remedying any unfavourable situations which might                   three months of imports actually effected, classified by
                                                                        origin,
   (^ OJ No L 141 , 12. 6. 1969, p. 1 .
   (2) OJ No C 266, 7. 11 . 1977, p. 16.
   (3) Opinion delivered on 26/27 October 1977 (not yet pub­           (4) OJ No L 73 , 27. 3 . 1972, p. 14 .
       lished in the Official Journal).                                ( 5) OJ No L 148 , 28 . 6 . 1968 , p. 1 .
 ---pagebreak--- No L 324/ 108                        Official Journal of the European Communities                              19 . 12 . 77
HAS ADOPTED THIS REGULATION:                                                               Article 3
                                                                  1 . The Commission may decide, by means of a Regula­
                          Article I
                                                                 tion, to re-introduce the levying of customs duties for a
                                                                 specified period, in order to ensure that Article 2 is
                                                                  applied.
1 . From 1 January to 31 December 1978 , Community               2 . In the event of such action being requested by a
imports of the products listed in Annex A shall benefit          Member State, the Commission shall decide within a
from the customs duties specified for each product.              period of not more than 10 working days after the
                                                                 request has been received and shall inform the Member
                                                                 States of this decision .
2. The treatment provided for in paragraph 1 shall be
enjoyed solely by products originating in the countries          3 . Any Member State may refer to the Council the
and territories listed in Annex B.
                                                                 measure taken by the Commission, within a period of
                                                                 not more than 10 working days after it has been in­
                                                                 formed thereof. The fact that the matter is referred to
For the purpose of the application of this Regulation,           the Council shall not cause the measure to be sus­
the concept of originating products shall be determined          pended. The Council shall meet immediately. It may, by
in accordance with the procedure laid down in Article             acting on a qualified majority, amend or rescind the
 14 of Regulation (EEC) No 802/68 .                               measure in question.
'Tequila' falling within subheading 22.09 C V ex a)                                        Article 4
 shall qualify for the preferential system subject to the
production of a certificate of authenticity appearing in          Articles 2 and 3 shall not prejudice the application of
the certificate of origin and drawn up according to the           the protective clauses drawn up in connection with the
 procedure referred to in the second subparagraph.                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 2
                                                                                            Article 5
 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 pro­            Member States shall inform the Commission every three
 ducers of products similar to or in direct competition           month of imports effected under this Regulation, clas­
 with them suffer or are likely to suffer from serious            sified by origin.
 disadvantage, the levying of customs duties may be re­
 introduced in whole or in part on the products in ques­
 tion in respect of the countries or territories which are                                  Article 6
 the cause of the disadvantage. Such measures may also
 be taken in the case of actual or potential serious disad­       This Regulation shall enter into force on 1 January
 vantage in a single region of the Community.                      1978 .
               This Regulation shall be binding in its entirety and directly applicable in all Member States.
               Done at Brussels, 28 November 1977.
                                                                                       For the Council
                                                                                        The President
                                                                                           L. OUTERS
 ---pagebreak--- 19 . 12 . 77                                   Official Journal of the European Communities                                              No L 324/ 109
                                                                         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)
                  CCT
                 heading                                                 Description                                        Rate of duty
                   No
                  01.01              Live horses, asses, mules and hinnies:
                                     A. Horses :
                                           II . For slaughter ( b )                                                               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
                                            H. 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%
             Note: The terms expressed in the 'Rate of duty' column arc explained under 'Abbreviations' oil page 129.
             (a) Agricultural products qualifying under the ordinary arrangements for exemption or total temporary suspension of the Common
                 Customs Tariff duty are only token entries.
             (b) Entry under this subheading is subject to conditions to be determined by the competent authorities.
 ---pagebreak--- No L 324/ 110                     Official Journal of the European Communities                             19 . 12 . 77
                CCT
               heading                           ;         Description                        Rate of duty
                 No
                                                                    \
              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                       ^                          8%
                                    11 . Lobsters ( Homarus spp ):
                                         a)  Live                                                 8%
                                         b ) Other :
                                             1.    Whole                                          8%
                                             2.    Other                                          8%
                                  III. Crabs and freshwater crayfish                              8%
                                  IV. Shrimps and prawns :
                                             a ) Prawns ( Pandalidae spp )                        6%
                                         ex c) Other :
                                                 — Shrimps ( Palaemonidae spp)                    6%
                                                 — Shrimps ( Penaeidae spp )                      7%
                            ex V. Other ( for example Norway lobsters):'
                                        — Peurullusspp                                            8%
                        B. Molluscs :
                             II . Mussels                                                         7%
                            IV . Other :
                                  a ) Frozen :
                                         1 . Squid :
                                             aa) Ommastrephes sagittatus and Loglio spp           5%
                                        2 . Cuttle-fish of the species Sepia officinalis,
                                             Rossia macrosoma and Sepiola rondeleti               6%
                                        3 . Octopus                                               5%
                                        4.   Other                                                5%
                                  b ) Other :
                                         1 . Squid (Ommastrephes sagittatus and Loligo spp        5%
                                        2.   Other                                                5%
              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
 ---pagebreak--- 19 . 12 . 77                       Official Journal of the European Communities                          No L 324/ 111
                  ccr
                heading                                   Description                       Rate of duty
                   No
             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 , impreg­
                        nated 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 I. , or Abelmoschus
                                       esculentus ( L. ) Moench ); Moringa oleifera ( drum­
                                       sticks)                                                 Free
                                   — Pumpkins, courges and courgettes, from 1 December
                                       to last dav of Febniarv                                  9%
                                   — Other, excluding eel cry 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
 ---pagebreak--- No L 324/ 112                    Official Journal of the European Communities                        19 . 12 . 77
                  CCT
                heading                                Description                      Rate of duty
                   No
              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):
                                  — 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                                                  10%
                            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%
              08.05     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%
 ---pagebreak--- 19 . 12 . 77                      Official Journal of the European Communities                            No L 324/ 113
                  CCT
                 heading                                   Description                       Rate of duty
                   No
             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 A. Bilberries ( fruit of the Vaccinium myrtillus), blackberries
                                      ( brambleberries), mulberries and cloudberries               9%
                         ex B. 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 sol­
                         utions), but unsuitable in that state for immediate consump­
                         tion ):
                              C. Papaws                                                           Free
                              D. Bilberries ( fruit of the 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 pro­
                         visionally 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 propor­
                          tion :
                          A. Coffee :
                                  1 . Unroasted :
                                       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%
 ---pagebreak--- No L 324/ 114                    Official Journal of the European Communities                        19 . 12 . 77
                 CCT
               heading                              Description                         Rate of duty
                  No
              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 cardamons :
                       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%
 ---pagebreak--- 19. 12 . 77                                    Official Journal of the European Communities                                      No L 324/ 115
                   OCT
                 headifig                                                 Description                               Rate of duty
                    No
               11.04                 Flour of the dried leguminous vegetables falling within heading
                                     No 07.05 or of thé 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 (a)                                                         Free
                                                — Other                                                                  6%
                                           II . Other :
                                                 — Chestnuts                                                           7-5%
                                                 — Not specified                                                         5%
                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 manufac­
                                                  ture of beverages or of f<x>d preparations                             Free
                                           VIII . Other:
                                                  a ) Medicinal                                                          Free
            (a) Hntrv under this subheading is subject to conditions to be determined by the competent authorities.
 ---pagebreak--- No L 324/ 116                                   Official Journal of the European Communities                                   19 . 12 . 77
                    CCT
                  heading                                                  Description                            Rate of duty
                     No
                13.03               B. Pectic substances, pectinates and pectates:
               (cont'd)
                                         ex      I. Dry, excluding apple, pear and quinze pectic sub­
                                                    stances                                                         12%
                                         ex II. Other, excluding apple, pear /nd quinze 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 (a)                                    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 inter­
                                               national 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 :
                                        H. Other                                                                     6%
          (a) hntr\ under this subheading is subject to conditions to be deiiTmincd by the competent authorities.
 ---pagebreak--- 19 . 12 . 77                                      Official Journal of the European Communities                                      No JL 324/ 117
                      CCT
                     heading                                                 Description                               Rate of duty
                       No
                     15.07             D. Other oils :
                  ( cont'd)                   I. For technical or industrial uses other than the manu­
                                                  facture of foodstuffs for human consumption ( a ):
                                                  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%
                     15.1 1             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 hvdro­
                                        genated, 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                                                                          1 1%
                     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
             ( a ) I'mrv under this subheading is subject to conditions to be determined by the competent authorities.
 ---pagebreak--- No L 324/ 118                         Official Journal of the European Communities                           19. 12 . 77
                   CCT
                 heading                                      Description                       Rate of duty
                    No
                15.15     B. Beeswax and other insect waxes, whether or not coloured :
              (cont'd)          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 òffal :
                         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%
               1 6.(J.3  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 sub­
                         stitutes :
                              A. Caviar and caviar substitutes :
                                        I. Caviar ( sturgeon roe)                  ·              12%
                                      II . Other                                                  16%
                             B. Salmonidae                                                         47»
                         ex F. Bonito (Sarda spp ) and mackerel                                   19%
                             G. Other :
                                       I. Fillets, raw, coated with batter or breadcrumbs,
                                           deep frozen                                            10%
                                      II. Other                                                   10%
 ---pagebreak--- 19 . 12 . 77                       Official Journal of the European Communities                         No L 324/ 119
                  CCT
                 heading                                 Description                       Rate of duty
                   No
                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%
                                                                                              -I- 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 addi­
                             tion of sucrose                                                3% + vc
                         C. Chocolate and chocolate goods, whether or not filled;
                             sugar confectionary and substitutes therefor made from
                             sugar substitution products, containing cocoa                  10% + v c
                                                                                           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% -I- 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 pro
                         ducts)                                                              2% + vc
 ---pagebreak--- No L 324/ 120                  Official Journal of the European Communities                            19 . 12 . 77
                CCT
               heading                                 Description                        Rate of duty
                 No
              19.07    Bread, chips' biscuits and other ordinary bakers' wares, not
                       containing added sugar, honey, eggs, fats, cheese or fruit, com­
                       munion wafers, empty cachets of a kind suitable for
                       pharmaceutical use, sealing wafers, rice paper and similar prod-"
                       ucts :
                       A. Crispbread                                                      3% + v c
                                                                                            with a
                                                                                         maximum of
                                                                                         24% + ad f
                       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 + v c
                       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 B. Other, excluding gherkins, cucumbers, ' 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 (drumstricks)                              F ree
              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 , glacé or crystallized ):
                       B.   Other :
                            ex    I. With a sugar content exceeding 13% by weight :
 ---pagebreak--- 19 . 12 . 77                     Official Journal of the European Communities                               No L 324/ 121
                CCT
               heading                                   Description                           Rate of duty
                 No
              20.04                    — Fruit falling within heading Nos 08.01 , 08.02 D,
             (cont'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 purée and fruit pastes,
                       being cooked preparations, whether or not containing added
                       sugar :
                       B. Jams and marmalades of citrus fruit:
                           ex      I. With a sugar content exceeding 30% by weight,
                                       excluding orange jam and marmalade                     19% + ( L )
                           ex 11. 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 bj 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 H. 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 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 :
 ---pagebreak--- No L 324/ 122                Official Journal of the European Communities                             19 . 12 . 77
                 CCT
                heading                                  Description                     Rate of duty
                  No
               20.06          a ) Ginger                                                    10%
              (cont'd)
                              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%
                        11 . 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 sat­
                                             sumas); 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)
 ---pagebreak--- 19 . 12 . 77           Official Journal of the European Communities                               No L 324/ 123
                CCT
               heading                        Description                            Rate of duty
                 No
              20.06            9.  Mixtures of fruit:
             (cont'd)
                                   ex aa ) Mixtures        in  which    no    single
                                            fruit    exceeds  50%    of   the  total
                                            weight of the fruits:
                                            — Mixtures of two or more fruits fal­
                                                ling within heading Nos 08.01 ,
                                                08.08 B, E and F and 08.09, ex­
                                                cluding 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 sat­
                                   sumas); 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 of two or more fruits fal­
                                                  ling within heading Nos 08.01 ,
                                                  08.08 B, E and F and 08.09 , ex­
                                                  cluding 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%
 ---pagebreak--- No L 324/ 124                    Official Journal of the European Communities                             19 . 12 . 77
                 CCT
                heading                                 Description                          Rate of duty
                  No
               20.06                 2 . Of less than 4-5 kg :
              (cont'd)
                                         ex bb ) Other fruit and mixtures of fcuit:
                                                  — 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:
                           111 . Other :
                                 ex a) Of a value exceeding 30 u.a. 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%
                                     b) Of a value not exceeding 30 u.a. per 100 kg net
                                         weight:
                                         ex 1 . With an added sugar content exceeding
                                                 30% by weight:
                                                 — Fruit falling within heading Nos 08.01 ,
                                                     08.08 B, E and F and 08.09 , excluding
                                                     pineapples, melons and watermelons      15% + ( 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%
                        B. Of a specific gravity of 1-33 or less at 15 °C :
                             II. Othçr :
                                 a ) Of a value exceeding 30 u.a. 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:
 ---pagebreak--- 19 . 12 . 77           Official Journal of the European Communities                                No L 324/ 125
                CCT
               heading                        Description                             Rate of duty
                 No
              20.07                        — Fruit falling within heading Nos
             (cont'd)                           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 contain­
                                           ing either separately or together,
                                           over 25% of grape, citrus fruit, pine­
                                           apple, apple, pear, tomato, apricot
                                           or peach juice :
                                            11 . Containing added sugar                  17%
                                           22 .  Other                                   18%
                       b) Of a value of 30 u.a. or less per 100 kg net weight:
                          2 . Grapefruit juice :
                              aa ) With an added sugar content exceeding 30%
                                   by weight :                                        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%
 ---pagebreak--- No L 324/ 126                        Official Journal of the European Communities                              19. 12 . 77
                 CCT
                heading                                     Description                           Rate of duty
                  No
               20.07                                — Other, excluding apricot and peach
              (cont'd)                                  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 maté
                          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 maté
                                   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 :
                          ex. B. Other :
                                   — Products with a tomato ketchup basis                           8%
                                   — Other, excluding sauces with a vegetable oil basis ....        6%
 ---pagebreak--- 19 . 12 . 77                     Official Journal of the European Communities                           No L 324/ 127
               CCT
              heading                                  Description                         Rate of duty
                No
             21.05    Soups and broths, in liquid, solid or powder form ; homogen­
                      ized 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 Î 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 ex­
                                    pressed 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%
 ---pagebreak--- No L 324 / 128                Official Journal of the European Communities                                19 . 12 . 77
                 CCT
                heading                                Description                           Rate of duty
                  No
               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 u.a .
                                                                                             per hi and
                                                                                             per degree
                                                                                              + 5 u.a .
                                                                                               per hi
               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                                                            47%
                          C. Smoking tobacco                                                   110%
                          D. Chewing tobacco and snuff                                         45%
                          E. Other, including agglomerated tobacco, in the form of
                              sheets or strip                                                   19%
 ---pagebreak--- 19 . 12 . 77                         Official Journal of the European Communities                                 No L 324/ 129
                                                         Abbreviations
             (L): indicates that the goods referred to are subject to the levy system;
             vc:  indicates that the goods referred to are subject to a charge based on a variable component which
                  is specified under the regulations concerning trade in certain goods resulting from the processing
                  of agricultural products;
             adf: indicates that additional duty may be levied on the flour content of the products concerned;
             ads: indicates that additional duty may be levied on the sugar content of the products concerned.
 ---pagebreak--- No L 324/ 130                                      Official Journal of the European Communities                                                                  19 . 12 . 77
                                                                                ANNEX B
                                List of developing countries and territories enjoying generalized tariff preferences (')
                                                                I. INDEPENDENT COUNTRIES
660      Afghanistan                                      260 Guinea                                                             801 Papua New Guinea
208      Algeria                                          257 Guinea Bissau                                                      520 Paraguay
                                                          488 Guyana                                                             504 Peru
330      Angola
528      Argentina                                        452 Haiti                                                              708 Philippines
453 Bahamas                                               424 Honduras                                                           644 Qatar
640 Bahrain                                               664 India                                                              066 Romania
666 Bangladesh                                            700 Indonesia                                                          324 Rwanda
469 Barbados                                              616 Iran                                                                819 Samoa
284 Benin                                                 612 Iraq                                                                311 Sao Tome and Principe
675 Bhutan                                                                                                                        632 Saudi Arabia
                                                          272 Ivory Coast
516 Bolivia                                               464 Jamaica                                                             248 Senegal
391 Botswana                                              628    Jordan                                                           355 Seychelles and Dependencies
508 Brazil                                                                                                                        264 Sierra Leone
                                                          696    Kampuchea, Democratic
676 Burma                                                 346    Kenya                                                            706 Singapore
                                                                                                                                  342 Somalia
328 Burundi                                               728    Korea, Republic of
302 Cameroon                                               636 Kuwait                                                             669 Sri Lanka
                                                                                                                                  224 Sudan
247 Cape Verde Islands                                     684 Laos
                                                                                                                                  492 Surinam
306 Central African Empire                                 604 Lebanon
244 Chad                                                   395 Lesotho                                                            393 Swaziland
512 Chile                                                  268 Liberia                                                             608 Syria
480 Colombia                                                                                                                       352 Tanzania
                                                           216 Libya
                                                                                                                                   680 Thailand
375 Comoros                                                370 Madagascar
318 Congo, People's Republic of                            386 Malawi                                                              280 Togo
436 Costa Rica                                             701 Malaysia                                                            817 Tonga
448 Cuba                                                   667 Maldive Islands                                                     472 Trinidad and Tobago
                                                           232 Mali                                                                212 Tunisia
 600 Cyprus
 338 Djibouti                                              228 Mauritania                                                          350 Uganda
                                                                                                                                   647 United Arab Emirates
 456 Dominican Republic                                    373 Mauritius
 500 Ecuador                                               412 Mexico                                                              236 Upper Volta
 220 Egypt                                                 204 Morocco                                                             524 Uruguay
 428 El Salvador                                                                                                                   484 Venezuela
                                                           366 Mozambique
                                                                                                                                   690 Vietnam
 310 Equatorial Guinea                                     803 Nauru
                                                                                                                                   652 Yemen
 334 Ethiopia                                              672    Nepal
 815 Fiji                                                  432    Nicaragua                                                        656 Yemen, Democratic
 314 Gabon                                                 240    Niger                                                            048 Yugoslavia
 252 Gambia                                                                                                                        322 Zaire
                                                           288    Nigeria
 276 Ghana                                                 649 Oman                                                                 378 Zambia
 473 Grenada                                               662 Pakistan
 416 Guatemala                                             440 Panama
  f 1 ) The code number preceding the name of each beneficiary country or territory is that given in 'Geonomenclature 1977', published by the Statistical Office of the European
        Communities .
 ---pagebreak--- 19 . 12 . 77                                    Official Journal of the European Communities                                                      No L 324/ 131
                                                        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
             890 Australian Antarctic Territory
             421 Belize
             413 Bermuda
             890 British Antarctic Territory
             357 British Indian Ocean Territory
             812 British Pacific Ocean
             703 Brunei
             202 Canary Islands
             463 Cayman Islands and Dependencies
             205 Ccura and Melilla
             802 Christmas Island, Cocos (Keeling) Islands, Heard Island and McDonald Islands, Norfolk Island
             529 Falkland Islands and Dependencies
             822 French Polynesia
             890 French Southern and Antarctic Territories
             044 Gibraltar
             740 Hong Kong
             743 Macao
             377 Mayotte
             476 Netherlands Antilles
             809 New Caledonia and Dependencies
             808 Pacific Islands administered by the United States of America or under United States trusteeship ( 1)
             329 St Helena and Dependencies
             814 Territories for which New Zealand is responsible (Cook Islands, Niue Island, Tokelau Islands)
             454 Turks and Caicos Islands
             457 Virgin Islands of the United States
             811 Wallis and Futuna Islands
             471 West Indies
             Note: The above lists may be amended subsequently to take account of changes in the international
                       status of countries or territories.
             (') The Pacific Islands administered by the United States of America include : Guam, American Samoa (including Swain's Island), Midway
                 Islands, Johnston and Sand Islands, Wake Island and the Trust Territory of the Pacific Islands (the Caroline, Marianas and Marshall
                 Islands).