CELEX: 31976R3026
Language: en
Date: 1976-12-13 00:00:00
Title: Council Regulation (EEC) No 3026/76 of 13 December 1976 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

20. 12. 76                           Official Journal of the European Communities                        No L 349/ 111
                                      COUNCIL REGULATION (EEC) No 3026/76
                                                    of 13 December 1976
               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 ,                         over, it is evident from the conclusions worked out
                                                                   in UNCTAD that this offer, while being of a tempor­
                                                                   ary nature, does not constitute a binding commit­
 Having regard to the Treaty establishing the Euro­                ment and, in particular, may be withdrawn wholly
 pean Economic Community, and in particular Article                or in part at a later date ; whereas this possibility
 43 thereof,                                                       may be adopted inter alia with a view to remedying
                                                                   any unfavourable situations which might arise in the
                                                                   ACP States following the implementation of the
 Having regard to Council Regulation (EEC) No                      generalized preference scheme ;
 1059/69 of 28 May 1969 laying down the trade
 arrangements applicable to certain goods resulting
 from the processing of agricultural products (*), and
 in particular Article 12 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 Paris from 19 to 21 October 1972 invited the
 Having regard to the proposal from the Commission,
                                                                   Community institutions and the Member States
                                                                  progressively to adopt an overall policy of develop­
 Having regard to the opinion of the European                     ment cooperation on a world-wide scale comprising
Parliament (2),                                                   in particular the improvement of generalized pref­
                                                                  erences with the aim of achieving a steady increase in
                                                                  imports of manufactures from the developing
 Whereas, within the context of UNCTAD, the Euro­                 countries ;
 pean Economic Community offered to grant tariff
preferences on certain processed agricultural products
 of Chapters 1 to 24 of the Common Customs Tariff                 Whereas, in accordance with Protocol 23 to the Act
 which originate in developing countries ; whereas the            of Accession ( 3), the generalized tariff preference
preferential treatment proposed in that offer consists,           scheme became fully applicable in the new Member
 in respect of certain goods which are subject to the             States on 1 January 1974 ;
trade arrangements laid down in Regulation (EEC)
 No 1 059/69, of a reduction in the fixed component
of the charge applicable to such goods by virtue of               Whereas, for certain products of Chapters 1 to 24 of
that Regulation, and, in respect of products which                the Common Customs Tariff, this scheme would,
 are subject to the single customs duty, of a reduction           however, involve the application in the new Member
in such duty ; whereas preferential imports of the                States in 1977 of customs duties higher than or very
products concerned should be effected without quan­               close to those which will be applied by the new
titative restrictions ;                                           Member States to non-member countries in general
                                                                  on the basis of the provisions of the abovementioned
                                                                  Act; whereas this situation would comply neither with
Whereas the offer made by the Community includes                  the spirit nor with the very nature of the generalized
a clause stating that the Community drew up the                   preference scheme ; whereas, in order to maintain an
offer on the assumption that all the main industrial­             equivalent preferential margin for these products
ized countries which are members of the OECD                      also, reduced customs duties should be applied to
would participate in granting preferences and would               them, in accordance with detailed rules based on the
make similar efforts in this direction ; whereas, more­          principle of maintaining, in the new Member States,
                                                                  a preference proportional to that which exists
H OJ No L 141 , 12. 6. 1969, p. 1 .
(2) OJ No C 259, 4. 11 . 1976, p. 27.                             (8) OJ No L 73 , 27. 3 . 1972, p. 14.
 ---pagebreak---  No L 349/ 112                         Official Journal of the European Communities                            20 . 12 . 76
between the duties of the Common Customs Tariff                   by multiplying, by a coefficent equal to the margin
and the duties given in Annex A to this Regulation ;              of preferences existing between the duties given in
whereas, with a view to granting the beneficiary                  Annex A and the Common Customs Tariff duties
developing countries the best possible treatment, in              applicable, the duties obtained by reducing the differ­
accordance with the objectives of the preference                  ence between the lowest duty applied on 1 January
scheme, the duties given in the abovementioned                    1972 to the developing countries set out in Annex
Annex A should also be applied wherever the duties                C and the Common Customs Tariff, by 80%
calculated according to the abovementioned detailed               throughout 1977, in respect of products listed in
rules prove to be higher than them ;                              Annex B and by 80% in respect of other products
                                                                  given in Annex A, from 1 January to 30 June 1977.
 Whereas it is expedient, therefore, that the Com­
                                                                 However, from 1 January 1977, the duties given in
munity should authorize the importation of the pro­
                                                                  Annex A shall be applied where the duties resulting
ducts referred to in Annex A, originating in the
                                                                  from the abovementioned calculation are higher than
countries and territories listed in Annex C, subject to
the customs duties given in respect of each of them,              them . From 1 July 1977 the duties given in Annex A
                                                                  shall be applied for the products not mentioned in
throughout 1977 ; whereas the benefit of such prefer­             Annex B.
ential terms should be reserved for products orig­
inating in the countries and territories under con­
sideration, the concept of ' originating products' being          2. The treatment provided for in paragraph 1 shall
determined in accordance with the procedure laid                  be enjoyed solely by products originating in the
down in Article 14 of Council Regulation (EEC)                    countries and territories listed in Annex C.
No 802/68 of 27 June 1968 on the common
definition of the concept of the origin of goods (*);
                                                                  For the purpose of the application of this Regulation,
                                                                  the concept of originating products shall be deter­
Whereas measures should be provided for which will                mined in accordance with the procedure laid down
enable any serious disruption in any sector of the                in Article 14 of Regulation (EEC) No 802/68 .
economic activity of the Community to be avoided ;
whereas, to this end, the Commission should be                    'Tequila' falling within subheading 22.09 C V ex a)
empowered to re-introduce partially or wholly the                shall qualify for the preferential system subject to the
levying of customs duties in order that such disrup­             production of a certificate of authenticity appearing
tion may be avoided ;                                            in the certificate of origin amd drawn up according to
                                                                  the procedure referred to in the second subparagraph.
Whereas the Commission must be able to have access
to information concerning imports effected within
                                                                                          Article 2
the framework of generalized preferences ; whereas,
to this end, Member States shall inform the Com­
mission every three months of imports actually                    When products benefiting from the treatment pro­
effected, classified by origin,                                  vided for in Article 1 are imported into the Com­
                                                                  munity in such quantities or at such prices that Com­
                                                                  munity producers of products similar to or in direct
                                                                  competition with them suffer or are likely to suffer
HAS ADOPTED THIS REGULATION :
                                                                 from serious disadvantage, the levying of customs
                                                                  duties may be re-introduced in whole or in part on
                                                                 the products in question in respect of the countries or
                                                                 territories which are the cause of the disadvantage.
                         Article 1                               Such measures may also be taken in the case of
                                                                  actual or potential serious disadvantage in a single
 1 . From 1 January to 31 December 1977, Community               region of the Community.
imports of the products listed in Annex A shall
benefit from the customs duties specified for each                                        Article 3
product.
On importation into Denmark, Ireland and the                      1 . The Commission may decide, by means of a
United Kingdom, there shall be applied to the above­             Regulation, to re-introduce the levying of customs
mentioned products the customs duties determined                  duties for a specified period, in order to ensure that
                                                                 Article 2 is applied.
                                                                  2. In the event of such action being requested by
(x) OT No L 148 , 28. 6. 1968 , p. 1 .                            a Member State, the Commission shall decide within
 ---pagebreak--- 20 . 12. 76                       Official Journal of the European Communities                       No L 349/ 113
a period of not more than 10 working days after the          of the common agricultural policy under Article 43
request has been received and shall inform the               of the Treaty and of those adopted in pursuance of
Member States of this decision .                             the common agricultural policy under Article 113 of
                                                             the Treaty.
3 . Any Member State may refer to the Council the
measure taken by the Commission, within a period of
not more than 10 working days after it has been                                       Article S
informed thereof. The fact that the matter is referred
to the Council shall not cause the measure to be             Member States shall inform the Commission every
suspended. The Council shall meet immediately. It            three month of imports effected under this Regu­
may, by acting on a qualified majority, amend or             lation, classified by origin .
rescind the measure in question.
                                                                                      Article 6
                      Article 4
Articles 2 and 3 shall not prejudice the implemen­            This Regulation shall enter into force on 1 January
tation of the safeguard clauses adopted in pursuance          1977.
             This Regulation shall be binding in its entirety and directly applicable in all Member
             States .
             Done at Brussels, 13 December 1976.
                                                                               For the Council
                                                                                The President
                                                                              M. van der STOEL
 ---pagebreak--- No L 349/ 114                              Official Journal of the European Communities                                            20 . 12 . 76
                                                                   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                                                                                                     Rate
                  heading                                           Description                                           of duty
                     No
                  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, Hippoglussos
                                                       reinhardtius)                                                         4%
                                              ex q) Other :
                                                       — Aquarium fish                                                      Free
                                         II. Fillets :
                                              b) Frozen :
                                                  ex 7. Other :
                                                           — Of sharks and of halibut                                       10%
                                    C. Livers and roes                                                                       5%
                   03.02            Fish , dried , salted or in brine ; smoked fish, whether or not
                                    cooked before or during the smoking process :
                                    A. Dried, salted or in brine :
                                            I. Whole, headless or in pieces :
                                                d) Common halibut (Hippoglossus vulgaris)                                   10%
                                                e) Salmon, salted or in brine                                                 2%
              (a) Preferences are not to be granted in respect of the products, marked with an asterisk , originating in Romania .
              Note : The terms expressed in the 'Rate of duty* column are explained under 'Abbreviations' on page 134 .
 ---pagebreak--- 20 . 12. 76                 Official Journal of the European Communities                           No L 349/115
              CCT                                                                            Rate
            heading                              Description                               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%
                          II. Lobsters (Homarus sp.p.) :
                               a) Live        ;                                              8%
                               b) Other :
                                  1 . Whole                                                  8%
                                  2. Other                                                   8%
                         III. Crabs and freshwater crayfish                                  8%
                         IV. Shrimps and prawns :
                                  a) Prawns (Pandalidae sp.p)                                6%
                              ex c) Other :
                                      — Shrimps (Palaemonidae sp.p)                          6%
                                      — Shrimps (Penaeidae sp.p)                             7%
                     B. Molluscs :
                          II. Mussels                                                        7%
                         IV. Other :
                              a) Frozen :
                                  1 . Squid :
                                      aa) Ommastrephes sagittatus and Loglio sp.p            5%
                                  2. Cuttle-fish of the species Sepia officinalis,
                                      Rossia macrosoma and Sepiola rondeleti                 6%
                                  4. Other                                                   5%
                              b) Other :
                                  1 . Squid (Ommastrephes sagittatus and Loligo sp.p         5%
                                  2. Other                                                   5%
            04.06 C) Natural honey                                                          25%
            04.07    Edible products of animal origin, not elsewhere specified or             6%
                     included
            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--- No L 349/ 116                Official Journal of the European Communities                        20 . 12 . 76
               CCT                                                                         Rate
              heading                               Description                          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
              05.15   Animal products not elsewhere specified or included ; dead
                      animals of Chapter 1 or Chapter 3 , unfit for human consump­
                      tion :
                      A. Fish , crustaceans and molluscs :
                           I. Fish of a length of 6 cm or less and shrimps and prawns,
                               dried                                                      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 L. or Abelmoschus
                                   esculentus (L. ) Moench)                               Free
              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--- 20. 12 . 76                     Official Journal of the European Communities                    No L 349/ 117
                 CCT                                                                      Rate
                heading                             Description                         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 :
                                                                                         Free
                                — Mangosteens , guavas
                                                                                          5%
                                — Mangoes
               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%
            :x 08.09    Other fruit, fresh :
                        — Rose-hips fruit                                                Free
                        — Other, excluding melons and watermelons                         6%
 ---pagebreak--- No L 349/ 118                 Official Journal of the European Communities                      20. 12. 76
               CCT                                                                        Rate
              heading                              Description                          of duty
                No
              08.10   Fruit (whether or not cooked), preserved by freezing, not
                      containing added sugar :
                      ex A. Bilberries , 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) :
                                                                                         Free
                          C. Papaws
                          D. Bilberries                                                   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%
                                                                                         Free
                          E. Papaws
                      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 :
                           I. 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--- 20 . 12. 76                    Official Journal of the European Communities                   No L 349/119
               CCT                                                                      Rate
             heading                              Description                         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                                                                      12%
                     Cloves (whole fruit, cloves and stems)
            09.08    Nutmeg, mace and cardamone :
                     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%
 ---pagebreak--- No L 349/120                            Official Journal of the European Communities                                        20. 12. 76
                  CCT                                                                                                 Rate
                 heading                                          Description                                       of duty
                   No
                 09.10               II. Crushed or ground :
                (cont'd)                 b) Other                                                                     5%
                 11.03           Flours of the leguminous vegetables falling within heading
                                 No 07.05 :
                                 A. Of peas, beans or lentils                                                         5%
                                 B. Other                                                                             5%
                 11.04           Flours of the fruit falling within any heading in Chapter 8 :
                                 A. Of bananas :
                                     — Denatured (x)                                                                 Free
                                     — Other                                                                          6%
                                 B. 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 insecticida!, fungicidal or
                                 similar purposes, fresh or dried, whole, cut, crushed, ground
                                 or powdered :
                                 B. Liquorice roots                                                                  Free
                                  C. Tonquin beans                                                                   Free
                 12.08           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 :
                                 B. Locust bean seeds :
                                      I. Not decorticated, crushed or ground                                         Free
                                     II. Other                                                                        6%
                                 C. 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
            (') Entry under this subheading is subject to conditions to be determined by the competent authorities.
 ---pagebreak--- 20. 12. 76                             Official Journal of the European Communities                                       No L 349/ 121
                 CCT                                                                                                Rate
               heading                                          Description                                       of duty
                  No
               13.03               VII. Intermixtures of vegetable extracts, for the manufac­
              (cont'd)                   ture of beverages or of food preparations                                 Free
                                   VIII. Other :
                                         a) Medicinal                                                              Free
                                B. Pectic substances, pectinates and pectates :
                                   ex I. Dry, excluding apple, pear and quinze pectic subs­
                                            tances                                                                 12%
                                   ex II. Other, excluding apple, pear and 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 i1)                                         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 gramme                                                   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
           1) Entry under this subheading is subject to conditions to be determined by the competent authorities.
 ---pagebreak--- No L 349/122                            Official Journal of the European Communities                                       20. 12. 76
                 CCT                                                                                                 Rate
                heading                                         Description                                        of duty
                  No
                15.07           C. Castor oil :
               (cont'd)             II. Other                                                                        6%
                                D. Other oils :
                                     I. For technical or industrial uses other than the manu­
                                        facture of foodstuffs for human consumption (*) :
                                        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%
                15.09           Degras                                                                              Free
                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%
                15.13            Glycerol and glycerol lyes :
                                 A. Crude glycerol and glycerol lyes                                                Free
                                 B. Other, including synthetic glycerol                                             Free
           (*) Entry under this subheading is subject to conditions to be determined by the competent authorities.
 ---pagebreak--- 20 . 12. 76                Official Journal of the European Communities                       No L 349/ 123
             CCT                                                                        Rate
            heading                             Description                           of duty
              No
            15.12   Animal or vegetable oils and fats, wholly or partly hydro­
                    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                                                           11%
            15.14   Spermaceti, crude, pressed or refined, whether or not coloured      Free
            15.15   Beeswax and other insect waxes , whether or not coloured :
                    B. Other                                                            Free
            15.16   Vegetable waxes, whether or not coloured :
                    B. Other                                                            Free
            15.17   Residues resulting from the treatment of fatty subtsances or
                    animal or vegetable waxes :
                    B. Other :
                        I. Oil foots and dregs ; soapstocks                             Free
                       II. Other                                                        Free
            16.02   Other prepared or preserved meat or meat offal :
                    A. Liver :
                        I. Goose or duck liver                                         14%
                    B. Other :
                       II. Game or rabbit meat or offal :
                             — Game                                                      9%
                             — Rabbit                                                  14%
                       III . Other :
                             b) Other :
                                ex 1 . Containing bovine meat or offal :
                                        — Prepared or preserved bovine tongue           17%
                                     2. Not specified :
                                        aa) Ovine meat or offal                         18%
                                        bb) Other                                       16%
            16.03   Meat extracts, meat juices and fish extracts, in immediate
                    packings of a net capacity of :
                    B. More than 1 kg but less than 20 kg                        -. .    1%
                    C. 1 kg or less                                                      9%
 ---pagebreak--- No L 349/ 124                  Official Journal of the European Communities                           20. 12 . 76
                CCT                                                                            Rate
               heading                              Description                              od duty
                 No
              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                                                       4%
                       ex F. Bonito (Sarda sp. p.) and mackerel                               19%
                           G. Other :
                                 I. Fillets, raw, coated with batter or breadcrumbs ,
                                    deep frozen                                               10%
                               II. Other                                                      10%
              16.05    Crustaceans and molluscs, prepared or preserved :
                           A. Crabs                                                           6-5%
                       ex B. Other, excluding shrimps of the Crangon sp.p. type
                               and snails                                                       6%
              17.04    Sugar confectionery, not containing cocoa :
                       A. Liquorice extract containing more than 10% by weight
                           of sucrose but not containing other added substances                 9%
                       B. Chewing gum                                                      3% + vc
                                                                                          with a max.
                                                                                            of 23 %
                       C. White chocolate                                                  5% + vc
                                                                                          with a max.
                                                                                            of 27%
                                                                                             + ads
                       D. Other                                                            7% + vc
                                                                                          with a max.
                                                                                            of 27%
                                                                                             + ads
              18.03    Cocoa paste (in bulk or in block), whether or not defatted . . .       11%
              18.05    Cocoa powder, unsweetened                                              11%
              18.06    Chocolate and other food preparations containing cocoa :
                       A. Cocoa powder, not otherwise sweetened than by the 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% + vc
                                                                                          with a max.
                                                                                            of 27%
                                                                                             + ads
              19.02    Preparations of flour, meal, starch of malt extract, of a kind
                       used as infant food or for dietetic or culinary purposes, contain­
                       ing less than 50 % by weight of cocoa :
                       A. Containing malt extract and not less than 30% by weight
                           of reducing sugars (expressed as maltose)                       3% + vc
 ---pagebreak--- 20. 12. 76                      Official Journal of the European Communities                       No L 349/ 125
                CCT                                                                          Rate
               heading                               Description                           of duty
                 No
               19.02     B. Other :
              (cont'd)       — Preparations based on flour of leguminous vegetables
                                  in the form of sun-dried discs of dough, known as
                                  'papad'                                                   Free
                             — Other                                                     3% + vc
           ex 19.04      Tapioca and sago, excluding tapioca and sago substitutes
                         obtained from potato or other starches                          4% -f 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% + ve
               19.06     Communion wafers, empty cachets of a kind suitable for
                         pharmaceutical use, sealing wafers, rice paper and similar
                         products                                                        Free + vc
               19.07     Bread, ships' biscuits and other ordinary bakers' wares, not
                         containing added sugar, honey, eggs, fats, cheese or fruit :
                         A. Crispbread                                                   3 % + vc
                                                                                           with a
                                                                                        maximum of
                                                                                        24 % + adf
                         B. Matzos                                                       Free + vc
                                                                                           with a
                                                                                        maximum of
                                                                                        20% + adf
                         C. Gluten bread for diabetics                                   5% + vc
                         D. Other                                                        5% + vc
               19.08     Pastry, biscuits , cakes and other fine bakers' wares, whether
                         or not containing cocoa in any proportion :
                         A. Gingerbread and the like                                     5% + vc
               20.01 (·) Vegetables and fruit, prepared or preserved by vinegar or
                         acetic acid, with or without sugar, whether or not containing
                         salts , spices or mustard :
                         ex 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%
 ---pagebreak--- No L 349/126               Official Journal of the European Communities                          20. 12. 76
              CCT                                                                          Rate
             heading                              Description                            of duty
               No
             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 watermemlons                                  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 :
                                 — Fruit falling within heading Nos 08.01 , 08.02 D,
                                     08.08 B, E and F and 08.09, excluding pineapples,
                                     melons and watermelons                             8% + (L)
                         ex II. Other :
                                 — Fruit falling within heading Nos 08.01 , 08.02 D ,
                                     08.08 B, E and F and 08.09, excluding pineapples
                                     melons and watermelons                                8%
             20.05   Jams, fruit jellies, marmalades, fruit 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 II. With a sugar content exceeding 13% but not
                                 exceeding 30% by weight, excluding orange jam
                                 and marmalade                                         19% + (L)
                         ex III. Other, excluding orange jam and marmalade                19%
                     C. Other :
                              I. With a sugar content exceeding 30% by weight :
                                  ex b) Other :
                                          — Fruit falling within heading Nos 08.01 ,
                                              08.08 B, E and F and 08.09, excluding
                                              pineapples, melons and watermelons . .   12% + (L)
                         ex II . With a sugar content exceeding 13 % but not
                                  exceeding 30% by weight :
                                  — Fruit falling within heading Nos 08.01 , 08.08 B,
                                      E and F and 08.09, excluding pineapples, melons
                                      and watermelons                                  12% + (L)
 ---pagebreak--- 20 . 12. 76                Official Journal of the European Communities                         No L 349 / 127
              CCT                                                                         Rate
             heading                             Description                            of duty
               No
             20.05      ex III . Other :
            (cont'd)              — Fruit falling within heading Nos 08.01 , 08.08 B,
                                      E and F and 08.09, excluding pineapples, melons
                                      and watermelons                                    12%
             20.06   Fruit, otherwise prepared or preserved, whether or not
                     containing added sugar or spirit :
                     A. Nuts (including ground-nuts), roasted, in immediate
                        packings of a net capacity :
                         I. Of more than 1 kg :
                            — Almonds , walnuts and hazelnuts                            12%
                            — Other                                                       7%
                        II. Of 1 kg or less :
                            — Almonds , walnuts and hazelnuts                            14%
                            — Other                                                        8%
                     B. Other :
                         I. Containing added spirit :
                            a) Ginger                                                    10%
                            b) Pineapples, in immediate packings of a net capacity :
                                1 . Of more than 1 kg :
                                     aa) With a sugar content exceeding 17% by
                                          weight                                      10% + (L)
                                     bb) Other                                           10%
                                2. Of 1 kg or less :
                                     aa) With a sugar content exceeding 19% by
                                          weight                                      10% + (L)
                                     bb) Other                                           10%
                            c) Grapes :
                                 1 . With a sugar content exceeding 13% by weight     25% + (L)
                                2 . Other                                                25%
                            d) Peaches, pears and apricots, in immediate packings
                                 of a net capacity :
                                 1 . Of more than 1 kg :
                                     aa) With a sugar content exceeding 13% by
                                          weight                                      25% + (L)
                                     bb) Other                                           25%
                                 2. Of 1 kg or less :
                                     aa) With a sugar content exceeding 15% by
                                          weight                                      25% + (L)
                                     bb) Other                                           25%
 ---pagebreak--- No L 349/ 128             Official Journal of the European Communities                      20 . 12. 76
                CCT                                                                   Rate
               heading                         Description                          of duty
                 No
               20.06       e) Other fruits :
             (cont'd)
                              ex 1 . With a sugar content exceeding 9% by
                                      weight, excluding cherrries                 25% + (L)
                              ex 2. Other, excluding cherries                        25%
                           f) Mixtures of fruit :
                              1 . With a sugar content exceeding 9% by weight     25% + (L)
                              2. Other                                               25%
                       II. Not containing added spirit :
                           a) Containing added sugar, in immediate packings of
                              a net capacity of more than 1 kg :
                                  2. Grapefruit segments                          11% + (L)
                                  3 . Mandarins (including tangerines and 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)
                           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)
                           c) Not containing added sugar, in immediate packings
                              of a net capacity :
                              1 . Of 4-5 kg or more :
                                  ex dd) Other fruits :
 ---pagebreak--- 20. 12 . 76                  Official Journal of the European Communities                            No L 349/ 129
               CCT                                                                             Rate
              heading                             Description                                of duty
                No
              20.06                            — Fruit falling within heading Nos 08.01
            (cont'd)                             08.08 B, E and F and 08.09, excluding
                                                 pineapples, melons and watermelons            8%
                                 2. Of less than 4·5 kg :
                                      ex bb) Other fruit and mixtures of fruit :
                                               — Fruit falling within heading Nos 08.01 ,
                                                 08.08 B, E and F and 08.09, excluding
                                                 pineapples, melons and watermelons            8%
              20.07 H Fruit juices (including grape must) and vegetable juices,
                      whether or not containing added sugar, but unfermented and
                      not containing spirit :
                      A. Of a specific gravity exceeding 1*33 at 15 °C :
                         III. Other :
                              ex a) Of a value exceeding 30 u.a. per 100 kg net
                                      weight :
                                      — 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% 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. Other :
                              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--- No L 349/ 130           Official Journal of the European Communities                              20 . 12. 76
                CCT                                                                         Rate
               heading                       Description                                  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 #8.09 ,
                                                 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.Θ8 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 :
 ---pagebreak--- 20. 12. 76                   Official Journal of the European Communities                        No L 349/ 131
             CCT                                                                           Rate
            heading                               Description                            of duty
              No
           20.07 (*)                         — Of 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 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%
           21.01     Roasted chicory and other roasted coffee substitutes, extracts,
                     essences and concentrates thereof :
                     A. Roasted chicory and other roasted coffee substitutes :
                         II. Other                                                      2% + vc
                     B. Extracts, essences and concentrates of the prpducts
                         described under subheading A :
                         II. Other                                                     6% + vc
           21.02     Extracts, essences or concentrates , of coffee, tea or maté ;
                     preparations with a basis of those extracts, essences or con­
                     centrates :
                     ex A. Essences or concentrates of coffee                              9%
                         B. Extracts, essences or concentrates of tea or maté ;
                             preparations with a basis of these extracts essences or
                             concentrates thereof                                         Free
           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%
 ---pagebreak--- No L 349/ 132                  Official Journal of the European Communities                        20. 12 . 76
                CCT                                                                          Rate
               heading                               Description                           of duty
                 No
              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%
              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 1 kg or less                            6%
                           II. Other                                                         3%
                       C. Prepared baking powders                                            4%
              21.07    Food preparations not elsewhere specified or included :
                       A. Cereals in grain or ear form, pre-cooked or otherwise
                           prepared                                                      4% + vc
                       F. 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
 ---pagebreak--- 20 . 12. 76                Official Journal of the European Communities                           No L 349/ 133
              CCT                                                                          Rate
             heading                             Description                             of duty
               No
            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%
            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--- No L 349/ 134                     Official Journal of the European Communities                                  20. 12 . 76
                                                     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--- 20 . 12. 76                        Official Journal of the European Communities                               No L 349/ 135
                                                       ANNEX B
            List of products in respect of which the difference between the lowest duties applied on
            1 January 1972 to the developing countries by Denmark, Ireland and the United Kingdom and
            the Common Customs Tariff duties must be reduced by 80% in accordance with Article 1
                                                   of this Regulation
                  CCT
                 heading                                        Description
                   No
                 06.03          Cut flowers and flower buds of a kind suitable for bouquets or for ornamental
                                purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared :
                                A. Fresh :
                                    ex I. From 1 June to 31 October :
                                           — Orchids (family Orchidaceae) and Anthurium
                                    ex II. From 1 November to 31 May :
                                           — Orchids (family Orchidaceae) and Anthurium
                 07.01          Vegetables, fresh or chilled :
                                ex T. Other :
                                       — Okra (Hibiscus esculentus L. or Abelmoschus esculentus (L.)
                                           Moench)
                 07.03          Vegetables provisionally preserved in brine, in sulphur water or in other
                                preservative solutions, but not specially prepared for immediate consump­
                                tion :
                                ex E. Other vegetables :
                                       — Okra (Hibiscus esculentus L. or Abelmoschus esculentus (L. )
                                           Moench)
                 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
                                       — Horse-radish ( Cochlearia armoracia)
                 08.05          Nuts other than those falling within heading No 08.01 , fresh or dried, shelled
                                or not :
                                    D. Pistachios
                                    E. Pecans
                                    F. Areca (or betel) and cola
                                ex G. Other (excluding hazelnuts)
 ---pagebreak--- No L 349/ 136                              Official Journal of the European Communities                                 20. 12. 76
                     CCT
                    heading                                               Description
                      No
                   08.07                Stone fruit, fresh :
                                        E. Other
                   08.08                Berries , fresh :
                                        F. Other
               ex 08.09                 Other fruit, fresh :
                                        — Rose-hips fruit
                                        — Other, excluding melons and watermelons
                   08.10                Fruit (whether or not cooked), preserved by freezing, not containing added
                                        sugar :
                                        ex A. Bilberries, blackberries (brambleberries), mulberries and cloudberries
                                        ex B. Other :
                                                  — Quinces
                                                  — Fruit falling within heading Nos 08.01 , 08.02 D , 08.08 B, E and F
                                                     and 08.09, excluding pineapples, melons and watermelons
                   08.11                Fruit provisionally preserved (for example, by sulphur dioxide gas, in brine,
                                        in sulphur water or in other preservative solutions), but unsuitable in that
                                        state for immediate consumption :
                                             C. Papaws
                                             D. Bilberries
                                        ex E. Other :
                                                  — Quinces
                                                  — Fruit falling within heading Nos 08.01 , 08.02 D , 08.08 B and F
                                                     and 08.09, excluding pineapples , melons and watermelons
                   08.12                Fruit, dried, other than that falling within heading No 08.01 , 08.02, 08.03 ,
                                        08.04 or 08.0.5 :
                                             A. Apricots
                                             E. Papaws
                                        ex G. Other :
                                                  — Tamarind (pods, pulp)
                   08.13                Peel of melons and citrus fruit, dried or provisionally preserved in brine,
                                        in sulphur water or in other preservative solutions
                    16.02 (a)           Other prepared or preserved meat or meat offal :
                                        B. Other :
                                             III.  Other :
            (a ) This heading is to be deleted from 4 April 1977.
 ---pagebreak--- 20 . 12. 76               Official Journal of the European Communities                                 No L 349/ 137
              CCT
             heading                                      Description
               No
             16.02 ( a)           b) Other :
            (cont'd)
                                     ex 1 . Containing bovine meat or offal :
                                             — Prepared or preserved bovine tongue
            20.01       Vegetables and fruit, prepared or preserved by vinegar or acetic acid, with
                        or without sugar, whether or not containing salt, spices or mustard :
                        ex B. Other, excluding gherkins, cucumbers, 'mixed pickles' and sweet
                                peppers
            20.02       Vegetables prepared or preserved otherwise than by vinegar or acetic acid :
                           B. Truffles
                            D. Asparagus
                           E. Sauerkraut
                        ex F. Capers
            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
                        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
            20.04       Fruit, fruit-peel and parts of plants , preserved by sugar (drained, glacé or
                        crystallized) :
                        B. Other :
                           ex I. With a sugar content exceeding 13% by weight :
                                    — Fruit falling within heading Nos 08.01 , 08.02 D , 08.08 B , E and
                                        F and 08.09, excluding pineapples , melons and watermelons
                           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
            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
                           ex II. With a sugar content exceeding 13 % but not exceeding 30 % by
                                     weight, excluding orange jam and marmalade
                           ex III. Other, excluding orange jam and marmalade
 ---pagebreak--- No L 349/138            Official Journal of the European Communities                                   20 . 12 . 76
                CCT
               heading                                     Description
                 No
               20.05   C. Other :
             (cont'd)
                                I. With a sugar content exceeding 30% by weight :
                                    ex b) Other :
                                            — Fruit falling within heading Nos 08.01 , 08.08 B, E and
                                                F and 08.09, excluding pineapples, melons and water­
                                                melons
                          ex II. With a sugar content exceeding 13 % but not exceeding 30 % by
                                    weight :
                                    — Fruit falling within heading Nos 08.01 , 08.08 B, E and F and
                                         08.09, excluding pineapples, melons and watermelons
                          ex III . Other :
                                         Fruit falling within heading Nos 08.01 , 08.08 B, E and F and
                                         08.09, excluding pineapples, melons and watermelons
                20.06  Fruit, otherwise prepared or preserved, whether or not containing added
                       sugar or spirit :
                       A. Nuts (including ground-nuts), roasted, in immediate packings of a net
                          capacity :
                           I. Of more than 1 kg :
                              — Almonds, walnuts and hazelnuts
                              — Other
                          II. Of 1 kg or less :
                              — Almonds , walnuts and hazelnuts
                              — Other
                       B. Other :
                           I. Containing added spirit :
                              a) Ginger
                              b) Pineapples, in immediate packings of a net capacity :
                                   1 . Of more than 1 kg :
                                       aa) With a sugar content exceeding 17% by weight
                                       bb) Other
                                   2. Of 1 kg or less :
                                       aa) With a sugar content exceeding 19% by weight
                                       bb) Other
                              c) Grapes :
                                   1 . With a sugar content exceeding 13% by weight
                                   2.  Other
                              d) Peaches, pears and apricots, in immediate packings of a net capa­
                                   city :
 ---pagebreak--- 20. 12. 76          Official Journal of the European Communities                             No L 349/ 139
             CCT
            heading                                  Description
              No
            20.06            1 . Of more than 1 kg :
           (cont'd)              aa) With a sugar content exceeding 13 % by weight
                                 bb) Other
                            2. Of 1 kg or less :
                                 aa) With a sugar content exceeding 15 % by weight
                                 bb) Other
                         e) Other fruits :
                            ex 1 . With a sugar content exceeding 9% by weight, excluding
                                      cherries
                            ex 2. Other, excluding cherries
                         f) Mixtures of fruit :
                            1 . With a sugar content exceeding 9% by weight
                            2. Other
                     IT. Not containing added spirit :
                         a) Containing added sugar, in immediate packings of a net capacity
                            of more than 1 kg :
                                 2. Grapefruit segments
                                 3. Mandarins (including tangerines and satsumas); Clemen­
                                     tines, wilkings and other similar citrus hybrids
                                 4. Grapes
                            ex 8 . Other fruits :
                                     — Fruit falling within heading Nos 08,01 , 08.08 B, E and
                                         F and 08.09, excluding pineapples, melons and water­
                                         melons
                                     — Tamarind (pods, pulp)
                         b) Containing added sugar, in immediate packings of a net capacity
                            of 1 kg or less :
                                 2. Grapefruit segments
                                 3 . Mandarins, (including tangerines and satsumas); Clemen­
                                     tines, wilkings and other similar citrus hybrids
                                 4. Grapes
                            ex 8 .   Other fruits :
                                     — Fruit falling within heading Nos 08.01 , 08.08 B, E and
                                         F and 08.09, excluding pineapples, melons and water­
                                         melons
                         c) Not containing added sugar, in immediate packings of a net capa­
                            city :
                            1 . Of 4*5 kg or more :
                                 ex dd) Other fruits :
 ---pagebreak--- No L 349/140              Official Journal of the European Communities                                 20. 12. 76
               CCT
              heading                                     Description
                No
              20.06                            — Fruit falling within heading Nos 08.01 , 08.08 B,
             (cont'd)                             E and F and 08.09, excluding pineapples, melons
                                                  and watermelons
                                   2. Of less than 4·5 kg :
                                       ex bb) Other fruit and mixtures of fruit :
                                               — Fruit falling within heading Nos 08.01 , 08.08 B, E
                                                  and F and 08.09, excluding pineapples, melons
                                                  and watermelons
              20.07 (*) Fruit juices (including grape must) and vegetable juices, whether or not
                        containing added sugar, but unfermented and not containing spirit :
                        A. Of a specific gravity exceeding 1-33 at 15 °C :
                           III. Other :
                                ex a) Of a value exceeding 30 u.a. per 100 kg net weight :
                                        — Fruit falling within heading Nos 08.01 , 08.08 B, E and F
                                           and 08.09, excluding pineapples, melons and watermelons
                                    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
                                        ex 2 . Other :
                                               — Fruit falling within heading Nos 08.01 , 08.08 B, E
                                                  and F and 08.09 , excluding pineapples, melons and
                                                  watermelons
                        B. Of a specific gravity of 1*33 or less at 15 °C :
                           II. Other :
                               a) Of a value exceeding 30 u.a. per 100 kg net weight :
                                       2. Grapefruit juice
                                       3. Lemon juice or other citrus fruit juices :
                                          ex aa) Containing added sugar :
                                                  — Excluding lemon juice
                                          ex bb) Other :
                                                  — Excluding lemon juice
                                       6. Other fruit and vegetable juices :
                                          ex aa) Containing added sugar :
                                                  — Fruit falling within heading Nos 08.01 , 08.08 B,
                                                       E and F and 08.09, excluding pineapples, melons
                                                       and watermelons
                                                  — Other, excluding apricot and peach juices
 ---pagebreak--- 20. 12. 76            Official Journal oi the European Communities                               No L 349/ 141
             CCT
            heading                                  Description
              No
            20.07 (*)                ex bb) Other :
           (cont'd)
                                             — Fruit falling within heading Nos 08.01 , 08.08 B,
                                                 E and F and 08.09, excluding pineapples, melons
                                                 and watermelons
                                            — Other, excluding apricot and peach juices
                                 /.  Mixtures :
                                    ex bb) Other, excluding mixtures containing either sep­
                                             arately or together, over 25 % of grape, citrus fruit,
                                             pineapple, apple, pear, tomato, apricot or peach
                                             juice :
                                             11 . Containing added sugar
                                             22. Other
                          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
                                 bb) Other
                              4. Other citrus fruit juices :
                                 aa) With an added sugar content exceeding 30% by weight
                                 bb) With an added sugar content of 30% or less by weight
                                 cc) Not containing added sugar
                              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
                                         — Other, excluding apricot and peach juices
                                 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
                                         — Other, excluding apricot and peach juices
                                 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
                                         — Other, excluding apricot and peach juices
 ---pagebreak--- No L 349/142             Official Journal of the European Communities                                  20. 12. 76
                                    1
                CCT
               heading                                 Description
                 No
               20.07 (*)         8.   Mixtures :
             (cont'd)
                                      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
                                             22. With an added sugar content of 30% or less by
                                                  weight
                                             33 . Not containing added sugar
 ---pagebreak--- 20. 12. 76                           Official Journal of the European Communities                           No L 349/ 143
                                                         ANNEX C
                    List of developing countries and territories enjoying generalized tariff preferences
                                              I. INDEPENDENT COUNTRIES
 Afghanistan                               Guyana                                    Philippines
 Algeria                                    Haiti                                    Qatar
 Angola                                    Honduras                                  Romania
 Argentina                                 India                                     Rwanda
 Bahamas                                   Indonesia                                 Sao Tome and Principe
 Bahrain                                   Iran -                                    Saudi Arabia
 Bangladesh                                 Iraq                                     Senegal
 Barbados                                   Ivory Coast                              Seychelles
 Bénin                                     Jamaica                                   Sierra Leone
 Bhutan                                    Jordan
                                                                                     Singapore
 Bolivia                                    Kenya                                    Somalia
 Botswana                                   Khmer Republic                           Sri Lanka
 Brazil                                     Korea (South)
                                                                                     Sudan
 Burma                                      Kuwait
                                                                                      Surinam
 Burundi                                    Laos
                                                                                     Swaziland
 Cameroon                                   Lebanon
                                                                                     Syria
 Cape Verde Islands                         I esotho
                                                                                     Tanzania
 Central African Republic                   Liberia
                                                                                     Thailand
 Chad                                       Libya
                                                                                     Togo
 Chile                                      Malagasy Republic
                                                                                     Tonga
 Colombia                                   Malawi
                                                                                     Trinidad and Tobago
 Comoros                                    Malaysia                                 Tunisia
 Congo, People's Republic of                Maldive Islands
                                                                                     Uganda
 Costa Rica                                 Mali
                                                                                     United Arab Emirates :
 Cuba                                       Mauritania
                                                                                           Abu Dhabi
 Cyprus                                     Mauritius                                      Dubai
 Dominican Republic                         Mexico                                         Ras al Khaimah
 Ecuador                                    Morocco                                        Fujairah
 Egypt, Arab Republic of                    Mozambique                                     Ajman
 El Salvador                                                                               Sharjah
                                            Nauru
                                                                                           Ummal Qaiwain
 Equatorial Guinea                          Nepal
                                                                                     Upper Volta
 Ethiopia                                   Nicaragua                                Uruguay
 Fiji                                       Niger                                    Venezuela
 Gabon
                                            Nigeria                                  Vietnam
 Gambia                                     Oman
                                                                                      Western Samoa
 Ghana                                      Pakistan
 Grenada                                                                              Yemen, People's Democratic
                                            Panama                                    Republic of
 Guatemala                                   Papua New Guinea                         Yemen Arab Republic
 Guinea
                                            Paraguay                                  Yugoslavia
 Guinea Bissau                              Peru                                      Zaire
                                                                                      Zambia
 ---pagebreak--- No L 349/ 144                              Official Journal of the European Communities                                          20. 12. 76
                                                  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
              Afars and Issas (Territory of the)
              Australian Antarctic Territory
              Belize
              Bermuda
              British Antarctic Territory
              British Indian Ocean Territory (Aldabra, Farquhar, Chagos Archipelago, Desroches)
              British Pacific Ocean (*)
              Brunei
              Cayman Islands and Dependencies
              Christmas Island
              Cocos (Keeling) Islands
              Corn Islands and Swan Islands
              Falkland Islands and Dependencies
              French Polynesia
              French Southern and Antarctic Territories
             Gibraltar
              Heard Island and McDonald Islands
              Hong Kong
              Leeward Islands (l)
              Macao
             Mayotte
              Netherlands Antilles
             New Caledonia and Dependencies
             Norfolk Island
             Pacific Islands administered by the United States of America or under United States trusteeship (5)
             Portuguese Timor
             St Helena (including Ascension, Gough Island, and Tristan da Cunha)
             Spanish territories in Africa
             Territories for which New Zealand is responsible (Cook Islands, Niue Island, Tokelau Islands
                   and Ross Dependency)
             Turks and Caicos Islands
             Virgin Islands of the United States (St Croix, St Thomas, St John, etc.)
             Wallis and Futuna Islands
             Windward Islands (4)
              Note: The above lists may be amended subsequently to take account of changes in the inter­
                       national status of countries or territories.
            (*) Gilbert Islands, Tuvalu, British Solomon Islands, New Hebrides Condominium, and Pitcairn Islands.
             (*) Antigua, Montserrat, St Kitts-Nevis-Anguilla, British Virgin Islands.
             (*) The Pacific Islands administered by the United States of America include: Guam, American Samoa (including
                 Swain's Island),, Midway Islands, Johnston and Sand Islands, Wake Island and the Trust Territory of the Pacific
                 Islands (the Carolftie, Marianas and Marshall Islands).
            ( 4) Dominica. St Lucia. St Vincent.