CELEX: 31986R3926
Language: en
Date: 1986-12-16 00:00:00
Title: Council Regulation (EEC) No 3926/86 of 16 December 1986 applying generalized tariff preferences for 1987 in respect of certain agricultural products originating in developing countries

No L 373 / 126                               Official Journal of the European Communities                                31 . 12 . 86
                                            COUNCIL REGULATION (EEC) No 3926/86
                                                           of 16 December 1986
                   applying generalized tariff preferences for 1987 in respect of certain agricultural products
                                                    originating in developing countries
THE COUNCIL OF THE EUROPEAN COMMUNITIES,                                 Whereas it is desirable therefore that the Community
                                                                         continue to apply generalized tariff preferences, in the
                                                                         context of the conclusions reached in UNCTAD and in
 Having regard to the Treaty establishing the European
Economic Community, and in particular Article 43                         accordance . with the intentions expressed in the said
thereof,                                                                 Committee in particular by all the preference-giving
                                                                         countries ;
 Having regard to Council Regulation (EEC) No                            Whereas the temporary and non-binding nature of the
3033 /80 of 11 November 1980 laying down the trade                       system means that the offer may be withdrawn wholly
arrangements applicable to certain goods resulting                       or in part at a later stage, thus maintaining the possi­
from the processing of agricultural products ('), and in                 bility of remedying any unfavourable situations which
 particular Article 12 thereof,                                          might arise, including in the African, Caribbean and
                                                                         Pacific States (ACP States) following the implementa­
 Having regard to the proposal from the Commission (2),                  tion of the system ;
                                                                         Whereas, when the Community proposed its general­
 Having regard to the opinion of the European                            ized tariff preferences scheme for the second 10-year
 Parliament (3),                                                         period, it envisaged to analyse in 1985 the functioning
                                                                         of the scheme and introduce measures of adjustment
                                                                         that would prove necessary ;
 Having regard to the opinion of the Economic and
 Social Committee (4),                                                   Whereas experience from the application of the Com­
                                                                         munity scheme in the first 15 years has shown that the
Whereas, within the context of UNCTAD, the Euro­                         scheme has to an appreciable extent achieved its
pean Economic Community offered to grant tariff pref­                    intended objectives ; whereas it is therefore appropriate
erences on certain processed agricultural products of                    to maintain its fundamental features, namely a reduc­
Chapters 1 to 24 of the Common Customs Tariff which                      tion in customs duties without any restriction in the
originate in developing countries ; whereas the prefer­                  quantities imported for certain agricultural products
ential treatment proposed in that offer consists, in re­                 listed in Annex II, and a reduction in customs duties
spect of certain goods which are subject to the trade                    within the limits of Community tariff quotas for
arrangements laid down in Regulation (EEC) No                            tobacco, soluble coffee and preserved pineapples ;
3033 /80, of a reduction in the fixed component of the                   Whereas from 1 March 1986 the Kingdom of Spain and
charge applicable to such goods by virtue of that Regu­                  the Portuguese Republic shall apply the Community
lation , and, in respect of products which are subject to                system of generalized preferences, in compliance with
the single customs duty, of a reduction in such duty ;                   Articles 178 and 365 of the Act of Accession ; whereas
whereas preferential imports of the products concerned                   the volumes foreseen for the preferential imports in
should be effected in general without quantitative                       1986 have been increased to take account of this acces­
restrictions ;
                                                                         sion ; whereas, in this context, it is appropriate to
                                                                         increase the volumes opened in 1987 ;
Whereas the positive role played by this system in
improving access for developing countries to the mar­                    Whereas the rates of conversion into national currency
kets of the preference-giving countries was recognized                   of the preferential amounts expressed in ECU are the
at the ninth session of the UNCTAD Special Com­                          rates provided for in the Common Customs Tariff.
mittee on Preferences ; whereas it was there agreed that                 Whereas in the multilateral trade negotiations, in
the objectives of the generalized preferences scheme                     accordance with paragraph 6 of the Tokyo Declaration,
would not be fully achieved by the end of 1980, that                     the Community reaffirmed that special treatment
consequently it should be prolonged beyond the initial                   should, whenever possible, be granted to the least
period and that an overall review of the system should                   developed among the developing countries ; whereas,
take place in 1990 ;                                                     therefore, the agricultural products listed in Annex IV,
                                                                         originating in the least-developed developing countries
                                                                         which appear in the list in Annex V to this Regulation,
(!)  OJ  No L 323 , 29 . 11 . 1980, p. 1 .                               should be totally exempt from customs duties ;
0    OJ  No C 289, 17 .  11 . 1986, p. 109.
0    OJ  No C 322, 15 .  12 . 1986.                                      Whereas it is necessary to ensure equal and continuous
(")  OJ  No C 333 , 29.  12 . 1986 .                                     access for all Community importers to the Community
 ---pagebreak--- 31 . 12. 86                             Official Journal of the European Communities                           No L 373 / 127
tariff quotas and the uninterrupted application of the             preferential tariff limits opened under this Regulation
rate laid down for such quotas to all imports of the               and thus provision should be made for the Commission
products concerned into all Member States until the                to be able to take appropriate measures ;
quotas are used up ; whereas the Community nature of
the quotas can be respected by apportioning the Com­
munity tariff quotas among the Member States ; wher­               Whereas such methods of administration call for close
eas, moreover, to this end and in the context of the               and particularly rapid cooperation between the Mem­
utilization system, the actual charges against the quotas          ber States and the Commission, which must, in par­
may relate only to products which have been entered                ticular, be able to observe the extent to which charges
for free circulation and which are accompanied by a                are made against the tariff quotas and inform Member
certificate of origin ;                                            States thereof ; whereas such cooperation should be
                                                                   particularly close in view of the need for the Commis­
Whereas, to take account of future import trends in the            sion to be able to. take appropriate measures to rein­
various Member States in respect of the tariff quotas              troduce the levying of customs duties in their entirety
and to mitigate any inadequacy in the fixed-scale                  when the ceiling is reached ;
apportionment, the quotas should be divided into two
tranches, the first being apportioned among the Mem­
ber States and the second held as a reserve to cover               Whereas it is expedient that the Community should
subsequently the requirements of Member States which               authorize the importation of the products referred to in
have exhausted their initial shares ; whereas, moreover,           Annex II, originating in the countries and territories
the reserve constituted as described tends to avoid                listed in Annex III , subject to the customs duties given
making the system of utilization of the quotas exces­              in respect of each of them, without quantitative limita­
sively rigid, to the detriment of each of the developing           tions ; whereas the benefit of such preferential terms
countries concerned, and will contribute to achieving              should be reserved for products originating in the coun­
the aim already mentioned of improving the general­                tries and territories under consideration, the concept of
ized preferences scheme ;                                          'originating products' being adopted in accordance
                                                                   with the procedure laid down in Article 14 of Regula­
Whereas Member States may exhaust their initial                    tion (EEC) No 802/68 (3);
shares of the tariff quotas at different rates ; whereas to
avoid disruption of supplies on this account it should
be provided that any Member State which has almost                 Whereas it is necessary to establish complete statistics
used up one of its initial shares should draw an addi­             on imports admitted in accordance with the provisions
tional share from the corresponding reserve ; whereas              of this Regulation and to apply to the collection, prep­
                                                                   aration and transmission of these statistics Council
this must be done by each Member State as and when
each of its additional shares is almost entirely used up           Regulations (EEC) No 1445/72 (4), (EEC) No 3065/
 and repeated as many times as each of the reserves                75 0 and (EEC) No 1736/75 («);
 allows ; whereas each of these initial and additional
 shares must be available for use until the end of the
 qudta period ;                                                    Whereas, since the Kingdom of Belgium, the Kingdom
                                                                   of the Netherlands and the Grand Duchy of Luxem­
                                                                   bourg are united within and jointly represented by the
 Whereas, however, it seems advisable to permit the                Benelux Economic Union, any measure concerning the
 Member States to limit the exercise of their total obli­
                                                                   administration of the shares allocated to that economic
 gation to draw on the reserve amount to at least 60 % of          union may be carried out by any one of its members ;
 their initial share ;
Whereas if, at a specified date in the quota period, a             Whereas fisheries products originating in Greenland
considerable balance remains in one of the initial                 will benefit from a free access regime under certain
shares of one or other Member State, it is essential that          conditions included in a specific EEC-Greenland Fish­
that Member State return a portion of it to the corre­             eries Agreement and connected dispositions, and alter­
sponding reserve in order to prevent a part of the Com­            natively, in the event that these conditions are no
 munity quota from remaining unused in one Member                  longer met, will be subject to appropriate measures as
 State when it could be used in others ;                           concerns their import regime ;
 Whereas, having regard to the rules applying to the
repayment or remission of import or export duties, and             Whereas in these conditions it does not appear neces­
 in particular to Council Regulation (EEC) No 1430/                sary to include these products in the present Regula­
 79 (>) and Commission Regulation (EEC) No 3040/                   tion,
 83 (2), a procedure should be laid down to regularize
 imports actually made within the quotas and/or other
                                                                   (3)  OJ No  L 148,  28 . 6. 1968 , p. 1 .
                                                                   (4)  OJ No  L 161 , 17.7 . 1972, p. 1 .
 (') OJ No L 175, 12.7. 1979, p. 1 .                               (5)  OJ  No L 307,  27 . 11 . 1975 , p. 1 .
 0 OJ No L 297, 29. 10. 1983 , p . 13 .                            (6)  OJ No  L 183 , 14.7 . 1975 , p. 3 .
 ---pagebreak---  No L 373 / 128                       Official Journal of the European Communities                                  31 . 12 . 86
HAS ADOPTED THIS REGULATION :                                     2. However, in the case of products in Section II sub­
                                                                 ject to quotas, the Member States shall, by the 1 1th day
                                                                  of each month at the latest, forward the list of charges
                                                                  effected during the previous month .
                         SECTION I
     PRODUCTS OF CHAPTERS 1 TO 24 OF THE
 COMMON CUSTOMS TARIFF IMPORTED WITHOUT                                                   SECTION II
              QUANTITATIVE LIMITATIONS
                                                                               COMMUNITY TARIFF QUOTAS
                          Article I
                                                                        A. Unmanufactured tobaccos other than Virginia
 1 . From 1 January to 31 December 1987 , Community                  'flue-cured' type excluding the sun-cured oriental type
imports of the products listed in Annex II shall benefit
from the customs duties specified for each product.                                         Article 3
Spain and Portugal shall apply on the imports of prod­            1 . From 1 January to 31 December 1987 a Com­
ucts referred to above the customs duties established in         munity tariff quota of 18 500 tonnes shall be opened in
accordance with Articles 178 and 365 of the 1985 Act of          the Community for imports of unmanufactured tobac­
Accession .                                                      cos, excluding the sun-cured oriental type, falling
                                                                 within subheading 24.01 ex B of the Common Customs
                                                                 Tariff. Within this tariff quota the customs duty shall
2 . The treatment provided for in paragraph 1 shall be           be suspended 3t 14% with a minimum charge of 28
enjoyed solely by products originating in the countries          ECU per 100 kilograms net weight and a maximum
and territories listed in Annex III .
                                                                 charge of 31 ECU per 100 kilograms net weight.
For the purposes of the application of this section, the         Spain and Portugal shall apply on the imports of prod­
concept of originating products shall be adopted in              ucts referred to above the customs duties established in
accordance with the procedure laid down in Article 14            accordance with Articles 178 and 365 of the 1985 Act of
of Regulation ( EEC) No 802/68.                                  Accession .
3 . The products listed in Annex IV originating in the           In the context of this tariff quota, the customs duty on
countries listed in Annex V shall be imported into the           imports originating in the countries listed in Annex V
Community free of customs duties without prejudice to            shall be totally suspended.
the levying of additional duties which may be appli­
cable in the Common Customs Tariff, indicated by the             The customs duty shall be totally suspended for
symbols 'vc', ' ads' or 'adf.                                    imports from the countries listed in Annex V of
                                                                 tobacco other than the Virginia 'flue-cured' type falling
4. Tequila, Pisco and Singani falling within subhead­            within subheadings 24.01 ex A and B of the Common
ing 22.09 C V ex a) of the Common Customs Tariff                 Customs Tariff (NIMEXE codes 24.01-65 and 24.01­
shall qualify for the preferential system subject to the         69) under this tariff quota.
production of a certificate of authenticity appearing in
the certificate of origin and drawn up according to the          2. This tariff quota shall apply solely to products ori­
procedure referred to in the second subparagraph of              ginating in the countries and territories listed in Annex
paragraph 2 .                                                    III, with the exception of China. Those imports which
                                                                 enjoy exemption from customs duties under other pre­
                                                                 ferential tariff arrangements granted by the Community
                                                                 may not be charged against this tariff quota.
                          Article 2
                                                                 For the purposes of the application of this section, the
1 . The Member States shall, within six weeks of the             concept of 'originating products' shall be determined in
end of each quarter at the latest, forward to the Statisti­      accordance with the procedure laid down in Article 14
cal Office of the European Communities the statistical           of Regulation (EEC) No 802/68.
results for the products entered for free circulation in
the reference quarter under a generalized preferential
treatment in accordance with the provisions of the
present Regulation . These results, transmitted accord­                                     Article 4
ing to the headings of the nomenclature of goods for
external trade statistics of the Community and statistics        1 . A first tranche of 17 208 tonnes shall be appor­
of trade between Member States (NIMEXE), shall                   tioned among the Member States. The shares for each
show the country of origin, value, quantity and any              member which, subject to Article 6, shall be valid until
supplementary units as defined by Regulation (EEC)               31 December 1987, shall be as listed in column 6 of
No 1736/75 .                                                     Annex I.
 ---pagebreak--- 31 . 12 . 86                          .Official Journal of the European Communities                             No L 373/ 129
2.    The second tranche of 1 292 tonnes shall constitute           Member States shall, not later than 7 November 1987,
the reserve .                                                      notify the Commission of the total quantities of the
                                                                   products in question imported up to and including
                                                                   25 October 1987 and charged against the Community
                                                                    quota and of any portion of their initial share returned
                                                                   to the reserve .
                          Article 5
 1.   Where a Member State has used 90 % or more of its
initial share as fixed in Article 4(1 ), or of that share            B. Unmanufactured Virginia 'flue-cured' type tobaccos
minus any portion returned to the reserve pursuant to
Article 7, it shall forthwith, by notifying the Commis­
sion, draw a second share, to the extent that the reserve                                        Article 8
so permits, equal to 10 % of its initial share rounded up,
should the occasion arise, to the nearest unit.
                                                                    1.   From 1 January to 31 December 1987 a Com­
                                                                    munity tariff quota of 66 950 tonnes shall be opened in
2. Where a Member State, after exhausting its initial               the Community for imports of unmanufactured Virgi­
share, has used 90 % or more of the second share drawn              nia 'flue-cured' type tobaccos falling within subhead­
by it, that Member State shall forthwith, under the con­            ing 24.01 ex A of the Common Customs Tariff. Within
ditions laid down in paragraph 1 , draw a third share,              this tariff quota the customs duty shall be suspended at
equal to 5 % of its initial share rounded up, should the            6% with a minimum charge of 16 ECU per 100 kilo­
occasion arise, to the nearest unit.                                grams net weight and a maximum charge of 27 ECU
                                                                    per 100 kilograms net weight.
3 . Where a Member State after exhausting its second
share, has used 90 % or more of the third share drawn               Spain and Portugal shall apply on the imports of prod-      i
by it, that Member State shall, under the same condi­               ucts referred to above the customs duties established in
tions, draw a fourth share equal to the third. This pro­            accordance with Articles 178 and 365 of the 1985 Act of
cess shall     continue   until   the  reserve    has  been         Accession.
exhausted .
                                                                    In the context of this tariff quota, the customs duty on
4.* By way of derogation from paragraphs 1 , 2 and 3, a             imports originating in the countries listed in Annex V
 Member State may draw shares lower than those speci­               shall be totally suspended.
 fied therein if there are grounds for believing that the
 latter may not be used in full. Any Member State
 applying this paragraph shall inform the Commission                2 . This tariff quota ' shall apply solely to products
 of its grounds for so doing.                                       originating in the countries and territories listed in
                                                                    Annex III with the exclusion of China. Those imports
 5. Any Member State may, whilst informing the Com­                 which enjoy exemption from customs duties under
 mission, limit the aggregate total of its additional               other preferential tariff arrangements granted by the
 shares to 60 % or to a higher proportion of its initial            Community may not be charged against this tariff
 share .                                                            quota.
                                                                    For the purposes of the application of this section, the
                                                                    concept of 'originating products' shall be adopted in
                                                                    accordance with the procedure laid down in Article 14
                          Article 6                                 of Regulation (EEC) No 802/68.
 Without prejudice to the provisions of Article 7, addi­            Entry under this tariff quota shall be subject to the
 tional shares drawn pursuant to Article 5 shall be valid           production of a certificate of authenticity issued by. one
 until 31 December 1987 .
                                                                    of the authorities listed in Annex II to Regulation
                                                                  , (EEC) No 3035/79 ('), as last amended by Regulation
                                                                    (EEC) No 2946/86 (2).
                          Article 7                     i            However, in the case of countries and territories listed
                                                                    in Annex III to this Regulation but not listed in
 A Member State which, on 7 November 1987, has not                  Annex II to Regulation (EEC) No 3035/79, entry
 exhausted its initial share shall, not later than 25 Octo­         under this tariff quota shall be subject to the produc­
 ber 1987, return to the reserve any unused portion in              tion of a certificate of authenticity appearing in the cer­
 excess of 1 5 % of the initial amount. It may return a
 greater portion if there are grounds for believing that
 such a portion may not be used. At the request of the              (')  OJ No L 341 , 31 . 12. 1979, p. 20.
 Commission, it may also make anticipatory returns.                 0    OJ No L 275 , 26. 9. 1986, p. 8 .
 ---pagebreak---  No L 373 / 130                        Official Journal of the European Communities                                   31 . 12 . 86
tificate of origin and made out in accordance with the                                      Article 12
 procedure referred to in the second subparagraph.
                                                                   A Member State which, on 25 October 1987, has not
                                                                   exhausted its initial share shall, not later than 7
                                                                   November 1987, return to the reserve any unused por­
                           Article 9                              tion in excess of 15% of the initial amount. It may
                                                                  return a greater portion if there are grounds for believ­
                                                                   ing that such a portion may not be used. At the request
 \J A first tranche of 65 750 tonnes shall be appor­               of the Commission, it may also make anticipatory ~
 tioned among the Member States. The shares for each              returns .
 member which, subject to Article 12, shall be valid until
 31 December 1987, shall be as listed in column 6 of               Member States shall, hot later than 7 November 1987,
Annex I.
                                                                  notify the Commission of the total quantities of the
                                                                  products in question imported up to and including 25
2.    The second tranche of 1 200 tonnes shall constitute         October 1987 and charged against the Community
the reserve .                                                     quota and of any portion of their initial share returned
                                                                  to the reserve.
                                                                                        C. Soluble coffee
                          Article 10
                                                                                            Article 13
 1.   Where a Member State has used 90 % or more of its
                                                                   1 . From 1 January to 31 December 1987, a Com­
 initial share as fixed in Article 9 ( 1 ), or of that share
                                                                  munity tariff quota of 19 200 tonnes shall be opened
minus any portion returned to the reserve pursuant to             for imports into the Community of soluble coffee fall­
Article 12, it shall forthwith, by notifying the Commis­          ing within subheading 21.02 ex A of the Common Cus­
sion, draw a second share, to the extent that the reserve         toms Tariff.
so permits, equal to 10 % of its initial share rounded up,
should the occasion arise, to the nearest unit.
                                                                  Spain and Portugal shall apply on the imports of prod­
                                                                  ucts referred to above the customs duties established in
2. Where a Member State, after exhausting its initial             accordance with Articles 178 and 365 of the 1985 Act of
share, has used 90 % or more of the second share drawn            Accession .
by it, that Member State shall forthwith, under the con­
ditions laid down in paragraph 1 , draw a third share,            2 . This tariff quota shall apply solely to products
equal to 5 % of its initial share rounded up, should the          originating in the countries and territories listed in
occasion arise, to the nearest unit.                              Annex III . Those imports which enjoy exemption from
                                                                  customs duties under other preferential tariff arrange­
3 . Where a Member State after exhausting its second              ments granted by the Community may not be charged
share, has used 90 % or more of the third share drawn             against this tariff quota.
by it, that Member State shall, under the same condi­
tions, draw a fourth share equal to the third. This pro­          For the purposes of the application of this section, the
cess shall     continue    until   the reserve    has  been       concept of 'originating products' shall be adopted in
exhausted .                                                       accordance with the procedure laid down in Article 14
                                                                  of Regulation (EEC) No 802/68.
4. By way of derogation from paragraphs 1 , 2 and 3 , a
Member State may draw shares lower than those speci­
fied therein if there are grounds for believing that the
latter may not be used in full. Any Member State                                            Article 14
applying this paragraph shall inform the Commission
of its grounds for so doing.                                      1 . A first tranche of 17 240 tonnes shall be appor­
                                                                  tioned among the Member States as listed in column 6
                                                                  of Annex I.
5 . Any Member State may, whilst informing the Com­
mission, limit the aggregate total of its additional
shares to 60% or to a higher proportion of its initial            2 . The second tranche of 1 960 tonnes shall constitute
share .                                                           the reserve .
                                                                                            Article 15
                          Article 11
                                                                  1.   Where a Member State has used 90 % or more of its
Without prejudice to the provisions of Article 12, addi­          initial share as fixed in Article 14 ( 1 ), or of that share
tional shares drawn pursuant to Article 10 shall be               minus any portion returned to the reserve pursuant to
valid until 31 December 1987 .                                    Article 17, it shall forthwith, by notifying the Commis­
 ---pagebreak--- 31 . 12. 86                           Official Journal of the European Communities                             No L 373 / 131
sion, draw a second share, to the extent that the reserve          D. Preserved pineapples, other than in slices, half slices
so permits, equal to 10% of the initial share rounded                                       or spirals
up, should the occasion arise, to the nearest unit.
2.   Where a Member State, after exhausting its initial                                     Article 18
share, has used 90 % or more of the second share drawn
by it, that Member State shall forthwith, under the con­         1.   From 1 January to 31 December 1987, a Com­
ditions laid down in paragraph 1 , draw a third share,           munity tariff quota of 47 320 tonnes shall be opened by
equal to 5 % of the initial share rounded up, should the         the Community for imports of preserved pineapples,
occasion arise, to the nearest unit.                             other than in slices, half slices or spirals, falling within
                                                                 the following subheadings of the Common Customs
                                                                 Tariff: ex 20.06 B II a) 5 , ex 20.06 B II b) 5, ex 20.06 B
3 . Where a Member State, after exhausting its second            II c) 1 dd) and ex 20.06 B II c) 2 bb). Within this tariff
share, has used 90 % or more of the third share drawn            quota the customs duty shall be suspended at 12%,
by it, that Member State shall, under the same condi­            increased by the levy on sugar where the sugar content
tions, draw a fourth share equal to the third. This pro­         exceeds 17 % by weight in the case of products falling
cess shall    continue     until  the  reserve   has   been      within subheading ex 20.06 B II a) 5 aa), and 19 % by
exhausted.                                                       weight in the case of products falling within subhead­
                                                                 ing ex 20.06 B II b) 5 aa).
4. By way of derogation from paragraphs 1 , 2 and 3, a           Spain and Portugal shall apply on the imports of prod­
                                                                 ucts referred to above the customs duties established in
Member State may draw shares lower than those speci­
                                                                 accordance with Articles 178 and 365 of the 1985 Act of
fied therein if there are grounds for believing that the
                                                                 Accession.
latter may not be used in full . Any Member State
applying this paragraph shall inform the Commission
of its grounds for so doing.                                     2. This tariff quota shall apply solely to products
                                                                 originating in the countries and territories listed in
                                                                 Annex III. Those imports which enjoy exemption from
5 . Any Member State may, whilst informing the Com­              customs duties under other preferential tariff arrange­
mission, limit the aggregate total of its additional             ments granted by the Gommunity may not be charged
shares to 60 % or to a higher proportion of its initial          against this quota.
share.
                                                                 For the purposes of the application of this section, the
                                                                 concept of 'originating products' shall be adopted in
                                                                 accordance with the procedure laid down in Article 14
                                                                 of Regulation (EEC) No 802/68.
                          Article 16
                                                                                            Article 19
Without prejudice to the provisions of Article 17, addi­
tional shares drawn pursuant to Article 15 shall be              1 . A first tranche of 42 900 tonnes shall be appor­
valid until 31 December 1987 .
                                                                 tioned among the Member States. The shares for each
                                                                 Member State which, subject to Article 22, shall be
                                                                 valid until 31 December 1987, shall be as listed in
                                                                 column 6 of Annex I.
                          Article 18                             2. The second tranche of 4 420 tonnes shall constitute
                                                                 the reserve.
A Member State which, on 15 September 1987 , has not
exhausted its initial share shall, not later than 1
October 1987, return to the reserve any unused portion                                      Article 20
in excess of 20 % of the initial amount. It may return a
greater portion if there are grounds for believing that          1.   Where a Member State has used 90 % or more of its
such a portion may not be used. At the request of the            initial share as fixed in Article 19(1 ), or of that share
Commission, it may also make anticipatory returns.               minus any portion returned to the reserve pursuant to
                                                                 Article 23 , it shall forthwith, by notifying the Commis­
                                                                 sion, draw a second share, to the extent that the reserve
The Member States shall, not later than 1 October 1987,          so permits, equal to 10 % of its initial share rounded up,
notify the Commission of the total quantities of the             should the occasion arise, to the nearest unit.
products in question imported up to 15 September 1987
and charged against the Community quotas and of any              2. Where a Member State, after exhausting its initial
portion of their initial share returned to the reserve.          share, has used 90 % or more of the second share drawn
 ---pagebreak---  No L 373 / 132                         Official Journal of the European Communities                                   31 . 12 . 86
 by it, that Member State shall forthwith, under the con­          the Community for imports of preserved pineapples, in
 ditions laid down in paragraph 1 , draw a third share,            slices, half slices or spirals, falling within the following
 equal to 5 % of its initial share rounded up, should the          subheadings of the Common Customs Tariff: ex 20.06
 occasion arise, to the nearest unit.                               B II a) 5, ex 20.06 B II b) 5, ex 20.06 B II c) 1 dd) and
                                                                   ex 20.06 B II c) 2 bb). Within this tariff quota the cus­
                                                                   toms duty shall be suspended at 15 %, increased by the
 3.   Where a Member State, after exhausting its second            levy on sugar where the sugar content exceeds 17 % by
 share, has used 90 % or more of the third share drawn             weight in the case of products falling within subhead­
 by it, that Member State shall, under the same condi­             ing ex 20.06 B II a) 5 aa), and 19% by weight in the
 tions, draw a fourth share equal to the third. This pro­          case of products falling within subheading ex 20.06
 cess shall    continue    until   the  reserve     has   been     B II b) 5 aa).
 exhausted .
                                                                   Spain and Portugal shall apply on the imports of prod­
                                                                   ucts referred to above the customs duties established in
4. By way of derogation from paragraphs 1 , 2 and 3, a             accordance with Articles 178 and 365 of the 1985 Act of
 Member State may draw shares lower than those speci­              Accession .
fied therein if there are grounds for believing that the
latter may not be used in full. Any Member State
applying this paragraph shall inform the Commission                2. This tariff quota shall apply solely to products
of its grounds for so doing.                                       originating in the countries and territories listed in
                                                                   Annex III. However, those imports already enjoying
                                                                   exemption from customs duties under other preferen­
5 . Any Member State may, whilst informing the Com­                tial tariff arrangements* granted by the Community may
mission, limit the aggregate total of its additional               not be charged against this quota.
shares to 60 % or to a higher proportion of its initial
share.                                                             For the purposes of the application of this section, the
                                                                   concept of 'originating products' shall be adopted in
                                                                   accordance with the procedure laid down in Article 14
                                                                   of Regulation (EEC) No 802/68 .
                          Article 21
                                                                                             Article 24
Without prejudice to the provisions of Article 22, addi­
tional shares drawn pursuant to Article 20 shall be                1 . A first tranche of 31 035 tonnes shall be appor­
valid until 31 December 1987 .
                                                                   tioned among the Member States. The shares for each
                                                                   Member State which, subject to Article 27, shall be
                                                                   valid until 31 December 1987, shall be as listed in
                                                                   column 6 of Annex I.
                          Article 22
                                                                  2. The second tranche of 1 815 tonnes shall constitute
                                                                  the reserve.
A Member State which, on 15 August 1987 has not
exhausted its initial share shall, not later than 1 Sep­
tember 1987 return to the reserve any unused portion in
                                                                                             Article 25
excess of 20 % of the initial amount. It may return a
greater portion if there are grounds for believing that
such a portion may not be used. At the request of the              1.   Where a Member State has used 90 % or more of its
Commission, it may also make anticipatory returns.                initial share as fixed in Article 24 ( 1 ), or of that share
                                                                  minus any portion returned to the reserve pursuant
                                                                  to Article 27, it shall forthwith, by notifying the
Member States shall, not later than 1 September 1987,             Commission, draw a second share, to the extent that
notify the Commission of the total quantities of the              the reserve so permits, equal to 10 % of its initial share
products in question imported up to 15 August 1987                rounded up, should the occasion arise, to the nearest
and charged against the Community quota and of any                unit.
portion of their initial share returned to the reserve.
                                                                  2. Where a Member State, after exhausting its initial
                                                                  share, has used 90 % or more of the second share drawn
   E. Preserved pineapples, in slices, half slices or spirals     by it, that Member State shall, forthwith under the con­
                                                                  ditions laid down in paragraph 1 , draw a third share,
                          Article 23                              equal to 5 % of its initial share rounded up, should the
                                                                  occasion arise, to the nearest unit.
1 . From 1 January to 31 December 1987, a Com­                    3 . Where a Member State, after exhausting its second
munity tariff quota of 32 850 tonnes shall be opened by           share, has used 90 % or more of the third share drawn
 ---pagebreak--- 31 . 12. 86                             Official Journal of the European Communities                            No L 373/ 133
by it, that Member State shall, under the same condi­              It shall inform the Member States not later than :
tions, draw a fourth share equal to the third. This pro­
cess shall      continue   until    the reserve    has  been       — 21 November 1987, of the amount still in the reserve
exhausted .                                                            following any return of shares pursuant to Articles 7
                                                                       and 12,
4. By way of derogation from paragraphs 1 , 2 and 3, a
Member State may draw shares lower than those speci­               — 15 October 1987* of the amount still in the reserve
fied therein if there are grounds for believing that the               following any return of shares pursuant to Articles
latter may not be used in full. Any Member State                        17 and 27,
applying this paragraph shall inform the Commission
of its grounds for so doing.                                       — 15 September 1987, of the amount still in the
                                                                       reserves following any return of shares pursuant to
                                                                       Article 22 .
5 . Any Member State may, whilst informing the Com­
mission, limit the aggregate total of its additional
shares to 60 % or to a higher proportion of its initial            It shall ensure that, when an amount exhausting a
share .                                                            reserve or the quota for coffee not roasted, not freed of
                                                                   caffeine is drawn, the amount so drawn does not
                                                                   exceed the balance available and shall to this end
                                                                   notify the amount of that balance to the Member State
                                                                   making the last drawing.
                           Article 26
                                                                   The Member States shall take all appropriate measures
                                                                   to ensure that additional shares drawn pursuant to
Without prejudice to the provisions of Article 27, addi­           Articles 5, 10, 15, 20 and 25, are opened in such a way
tional shares drawn pursuant to Article 25 shall be                that imports may be charged without interruption
valid until 31 December 1987.
                                                                   against their cumulative shares of the Community
                                                                   quotas .
                           Article 27
                                                                                             Article 29
A Member State which, on 15 September 1987, has not
exhausted its initial share shall, not later than 1                By 29 February 1988, at the latest, Member States shall
October 1987, return to the reserve any unused portion             notify the Commission of the final total of the quanti­
in excess of 20 % of the initial amount. It may return a           ties charged and any balance of the shares still unused
greater portion if there are grounds for believing that            at 31 December 1987. Up to the limit of the balances
such a portion may not be used . At the request of the             remaining, and at the request of the Member States, the
                                                                   Commission shall authorize the Member States to
Commission, it may also make anticipatory returns.
                                                                   make any necessary regularization of the quantities
                                                                   charged against imports actually made during the
Member States shall, not later than 1 October 1987                 period referred to in Article 1 ( 1 ). The Commission
notify the Commission of the total quantities of the               shall inform the Member States thereof.
products in question imported up to 15 September 1987
and charged against the Community quota and of any
portion of their initial share returned to the reserve.
                                                                                             Article 30
                                                                   1.   The Member States shall ensure free access to the
                         SECTION III                               shares allocated, or those that have been drawn to
                                                                   them, for importers of the said goods.
                  GENERAL PROVISIONS
                                                                   2.   The extent to which a Member State has used up its
                                                                   share shall be determined on the basis of imports of the
                                                                   said goods which have been entered for free circulation
                           Article 28                              and which are accompanied by a certificate of origin in
                                                                   accordance with the rules referred to in Articles 3, 8, 13 ,
                                                                   18 and 23 .
The Commission shall keep an account of the shares
opened by the Member States pursuant to Articles 4, 5,
9, 10, 14, 15 , 19, 20, 24 and 25 and shall, as soon as the        3 . Goods shall qualify for a tariff quota only if the
information reaches it, inform each State of the extent            certificate of origin referred to in paragraph 2 is submit­
to which the reserves and the quota for coffee not                 ted before the date on which the levying of duties is
roasted, not freed of caffeine have been used up.                  reintroduced .
 ---pagebreak---  No L 373 / 134                        Official Journal of the European Communities                                 31 . 12 . 86
                           Article 31                              decision within a period of not more than 10 working
                                                                  days from the date of receipt of the request and shall
                                                                   inform the Member State of this decision .
 Where the Commission so requests, and in any case at
least monthly, the Member States shall inform it of
imports of the products in question charged against               3 . Each Member State may refer the measure taken by
their shares. This information shall show both the value          the Commission to the Council within a period of
expressed in ECU and the quantity expressed in                     10 working days following the date on which it was
tonnes .                                                          notified . The fact that the matter is referred to the
                                                                  Council shall not cause the measure to be suspended.
                                                                  The Council shall meet immediately. It may, acting on
                           Article 32                             a qualified majority, amend or rescind the measure in
                                                                  question .
Where the Commission finds that imports of products                                       Article 34
benefiting from the treatment provided for in
Articles 1 , 3 , 8, 13, 18 and 23 are imported into the           Articles 32 and 33 shall prejudice neither the applica­
Community in quantities or at prices which place or are           tion of the safeguard clauses adopted under the com­
likely to place Community producers of similar or                 mon agricultural policy pursuant to Article 43 of the
directly competitive products at a serious disadvantage           Treaty nor those adopted under the common commer­
or create an unfavourable situation in the ACP States,            cial policy pursuant to Article 1 13 of the Treaty.
the levying of customs duties applied within the Com­
munity may be reintroduced in whole or in part on
imports of the products in question from the country or                                   Article 35
countries or territory or territories which are the cause
of such disadvantage. Such measures may also be taken             The Commission shall see that the Statistical Office of
in the event of actual or potential serious disadvantage          the European Communities ensures the publication of
which is confined to a single region of the Community.            the annual statements of set-off.
                           Article 33                                                     Article 36
                                                                  Member States and the Commission shall cooperate
1 . The Commission may decide, by means of a Regu­
                                                                  closely to ensure compliance with this Regulation.
lation, to reintroduce the levying of customs duties for
a specified period, in order to ensure that Article 32 is
applied.                                                                                  Article 37
2.   Where action on the part of the Commission is                This Regulation shall enter into force on 1 January
requested by a Member State, the former shall give its            1987 .
                  This Regulation shall be binding in its entirety and directly applicable in all Member
                  States .
                  Done at Brussels, 16 December 1986.
                                                                                For the Council
                                                                                 The President
                                                                                   G. HOWE
 ---pagebreak--- 31 . 12. 86                           Official Journal of the European Communities                                        No L 373 / 135
                                                                ANNEX I
                                    List of products subject to Community preferential tariff quotas
                                                                                                       Global community tariff quotas
                     CCT
                                                                                                                       Initial share of
   Order         heading No                       Description                 Rate of duty          . Quota
     No          (NIMEXE                                                                             amount
                                                                                                                       quota amounts
                                                                                                                    allocated to Member
                    code)                                                                                                    States
                                                                                                   (tonnes)
                                                                                                                           (tonnes)
     0)               (2)                             (3)                          (4)                  (5                    (6
  50.0010   ex 20.06 B II a) 5,  Preserved pineapples, other than in          12% + (L)              47 320       BNL                 4 000
             b) 5, c) 1 dd) and  slices, half slices or spirals                                (reserve : 4 420)  DK                  1 000
                   c) 2 bb)                                                                                       D                  18 800
                                                                                                                  GR                     360
            (20.06-ex38,ex39,                                                                                     E                   3 300
              ex 65, ex 67," ex                                                                                   F                   2 400
                 91 , ex 99)                                                                                      IRL                    240
                                                                                                                  I                   1 200
                                                                                                                  P                      100
                                                                                                                  UK                 11 500
  50.0020   ex 20.06 B II a) 5 , Preserved pineapples, in slices, half        15% + (L)              32 850       BNL                 4 350
             b) 5, c) 1 dd) and  slices or spirals                                             (reserve : 1 815)  DK                     880
                   c) 2 bb)                                                                                       D                  13 300
                                                                                                                  GR                      50
            (20.06-ex38,ex39,                                                                                     E                   1 200
            ex 65, ex 67, ex                                                                                      F                      250
                 91 , ex 99)                                                                                      IRL                    200
                                                                                                                  I                   1 470
                                                                                                                  P                       75
                                                                                                                  UK                  9 260
 50.0030         21.02 ex A      Extracts, essences or concentrates of             9%                 19 200      BNL                 1 273
                 (21.02-11 )     coffee and preparations with a basis                          (reserve : 1 960)  DK                      35
                                 of those extracts, essences or concen­                                           D                   2 567
                                 trates :                                                                         GR                     300 -
                                                                                                                  E                       45
                                 — Extracts of coffee or 'soluble cof­
                                                                                                                  F                      237
                                      fee' obtained by a water method                                             IRL                     33
                                      of extraction from roasted coffee,                                          I                       45
                                      put up in powder form, granulat­                                            P                        5
                                      ed, in grains, in tablets or in a                                           UK                 12 700
                                      similar solid form
 50.0040         24.01 ex A      Unmanufactured Virginia 'flue-cured'             6%                 66 950       BNL                 7 098
               (24.01-02,09)     type tobaccos                                 with min .      (reserve : 1 200)  DK                  1 501
                                                                              of 16 ECU                           D                  10 110
                                                                             and max. of                          GR                     500
                                                                               27 ECU /                           E                   4 750
                                                                                 100 kg                           F                   1 090
                                                                                                                  IRL                 1 944
                                                                                                                  I                   3 555
                                                                                                                  P                   1000
                                                                                                                  UK                 34 202
 50.0050         24.01 ex B      Unmanufactured tobacco, other, ex­               14 %                18 500      BNL                 3 700
             (24.01-61,63,71 ,   cluding the sun-cured oriental type           with min.       (reserve : 1 292)  DK                     795
             73, 74, 76, 77, 78)                                              of 28 ECU                           D                   2 055
                                                                             and max. of                          GR                      18
                                                                               31 ECU/                            E                   8 270
                                                                                 100 kg                           F                    1 720
                                                                                                                  IRL                     18
                                                                                                                  I                       37
                                                                                                                  P                      315
                                                                                                                  UK                     280
 ---pagebreak---  No L 373 / 136                                     Official Journal of the European Communities                                       31 . 12. 86
                                                                       ANNEX II
      List of products falling within Chapters 1 to 24 originating in developing countries and territories to which the generalized tariff
                                                             preferences will apply (a) (b) (c)
                      CCT
     Order
      No            heading                                                   Description                                        Rate of duty'
                       No
       (1)              (2)                                                       (3)                                                   (4)
                     01.01        Live horses, asses, mules and hinnies :
                                  A. Horses :
   52.0010                              II. For slaughter (d)                                                                            2%
   52.0020                             III. Other                                                                                      12%
                     02.01        Meat and edible offals of the animals falling within heading No 01.01 , 01.02, 01.03
                                  or 01.04, fresh, chilled or frozen :
                                  A. Meat :
                                       III . Of swine :
   52.0030                                   b) Other                                                                                  Free
                                  B. Offals :
                                        II . Other :
   52.0033                                   a) Of horses, asses, mules and hinnies                                                      5%
                                             b) Of bovine animals :
   52.0035                                         2.   Other                                                                           2%
                     02.04        Other meat and edible meat offals, fresh, chilled or frozen :
   52.0040                        ex A. Of domestic pigeons                                                                              5%
   52.0050                        ex B. Furred game                                                                                    Free
                                     C. Other :
   52.0060                                 ex I. Frogs' legs                                                                           Free
   52.0070                                     II . Other                                                                              Free
                     03.01        Fish, fresh (live or dead), chilled or frozen :
                                  A. Freshwater fish :
                                        I.   Trout and other Salmonidae :
   52.0075                                   a) Trout                                                                                . 10%
                                  B. Saltwater fish :
                                        I. Whole, headless or in pieces :
   52.0080                                   e) Sharks                                                                              4% (**)
   52.0090                                   g) Atlantic halibut and lesser or Greenland halibut                                    4 % (**)
                                             y) Other :                                                      '
   52.0100                                         — Aquarium fish                                                                 Free (**)
                                      II ,   Fillets :
                                             b) Frozen :
   52.0110                                             10. Of sharks (Squalus spp)                                                 10% (**)
Note: The terms expressed in the 'Rate of duty columh are explained under 'Abbreviations' at the end of this list.
(a) Agricultural products qualifying under the ordinary arrangements for exemption or total temporary suspension of the Common Customs Tariff are
    only token entries.
(b) Preferences are not to be granted in respect of products marked with one asterisk, originating in China.
(c) Preferences are not to be granted in respect of products marked with two asterisks, originating in Greenland.
(d) Entry under this subheading is subject to conditions to be determined by the competent authorities.
 ---pagebreak--- 31 . 12 . 86                            Official Journal of the European Communities                             No L 373/ 137
       (1)          (2)                                                 (3)                                            (4)
   52.0120       03.01   B. II. b) ex 17. Of halibut                                                               10% (**)
   52.0130      (cont'd) 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 :
   52.0140                               d) Atlantic halibut (Hippoglossus hippoglossus)                           10% (**)
   52.0150                               e) Salmon, salted or in brine                                              2 % (**)
   52.0160                            ex f)     Hilsa spp, in brine                                                 8 % (**)
                             II.      Fillets :
                                      ex d) Other :
    52.0170                                     — Hilsa spp, in brine                                              10% (**)
                 03.03   Crustaceans and molluscs, whether in shell or not, fresh (live or dead), chilled,
                         frozen, salted, in brine or dried ; crustaceans, in shell, simply boiled in water :
                         A. Crustaceans :
    52.0180                      I. - Crawfish                                                                       T% (**)
                                II. Lobsters (Homarus spp):
    52.0190                           a) Live                                                                        4 % (**)
                                      b) Other :
    52.0200   \                            1.    Whole                                                               4 % (**)
    52.0210   \                            2.    Other                                                               4 % (**)
    52.0220                   III . Crabs and freshwater crayfish                                                    4 % (*»)
                              IV, Shrimps and prawns :
    52.0230                           a) Prawns and shrimps of. the Pandalidae family                                4 % (**)
    52.0240                           c) Other                                                                     4,5 % (**)
                                V. Other :
                                      ex b) Other :
    52.0250       -                             — Peurullus spp                                                      4 % (**)
                          B. Molluscs :
    52.0260                     II . Mussels                                                                       5,5 % (*♦)
                               IV. Other :
                                      a) Frozen :
                                            1 . Squid :
    52.0270                                         aa) Loligo spp                                                   4% (*«)
    52.0280                                         bb) Todarodes sagittatus                                         4% (**)
                                           2. Cuttle-fish of the species Sepia officinalis, Rossia macrosoma and
    52.0300                                      Sepiola rondeleti                        ,                        5,5 % (**)
    52.0310                                3 . Octopus                                                               4% («)
    52.0320                                4. Coquilles St Jacques (Pecten maximus)                                  4 % (**)
    52.0330 '                              5 . Striped venus and other species of the family Veneridae               4 % (**)
    52.0340                                6.    Other                                                               4% (««)
    52.0350                           b) Other                                                                       4 % (**)
    52.0360       04.06   Natural honey                                                                                25 %
                  04.07   Edible products of animal origin, not elsewhere specified or included :
    52.0370               — Royal jelly                                                                                 4%
    52.0375   I           — Other                                                                                       2%
 ---pagebreak--- No L 373/ 138                       Official Journal of the European Communities                                31 . 12. 86
     (1)        (2)                                                 (3)                                          (4)
               05.03  Horsehair and horsehair waste, whether or not put up on a layer or between two
                      layers of other material :
  52.0380             B. Other                                                                                  Free
               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 :
  52.0390                 II.    Other                                                                          Free
  52.0400             B. Other                                                                                  Free
              05.13  Natural sponges :
 52.0410                                                                                                        Free
              06.02  Other live plants, including trees, shrubs, bushes, roots, cuttings and slips :
                         A. Unrooted cuttings and slips :
 52.0420                       II.   Other                                                                       6%
                     ex D. Other :
 52.0430   l                  — Yuccas and cactuses, not planted in pots, tubs, boxes or the like                8%
                              — Trees and shrubs, excluding fruit- and forest-trees and shrubs ; other live
                                     plants, cuttings and roots, excluding azaleas, roses, perennial plants and
 52.0440,                            mushroom spawn                                                             12%
              06.03  Cut flowers and flower buds of a kind suitable for bouquets or for ornamental pur­
                     poses, fresh, dried, dyed, bleached, impregnated or otherwise prepared :
                         A.    Fresh :
                               ex I. From 1 June to 31 October :
 52.0445                               — Carnations                     :                                       22%
 52.0450
           l                           — Orchids (family Orchidaceae) and Anthurium
                              ex II. From 1 November to 31 May :
                                                                                                                15%
 52.0460                               — Orchids (family Orchidaceae) and Anthurium                             15%
                     ex B.    Other :
 52.0470                      — Cut flowers, not further prepared than dried                                     7%
 52.0480                      — Cut flowers, dyed, bleached, impregnated or otherwise prepared                  15%
              06.04  Foliage, branches and other parts (other than flowers or buds) of trees, shrubs,
                     bushes and other plants, and mosses, lichens and grasses, being goods of a kind
                     suitable for bouquets or ornamental purposes, fresh, dried, dyed, bleached, impreg­
                     nated or otherwise prepared :
                     B.       Other :
 52.0490                         I. Fresh                                                                        7%
 52.0500                        II. Not further prepared than dried                                              2%
 52.0510                      III . Other                                                                       14%
              07.01  Vegetables, fresh or chilled :
                        G. Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible
                              roots :
 52.0520                      III. Horse-radish (Cochlearia armoracia)                                          13%
 ---pagebreak--- 31. 12. 86                           Official Journal of the European Communities                              No L 373 / 139
      0)       (2)                                                 <3>                                              (4)
   52.0525    07.01     ex K. Asparagus, from 1 October to 3 1 January                                             12%
             (cont'd)
                           T.    Other :
   52.0530                       ex   I. Courgettes, from 1 January to the last day of February                      9%
   52.0535                       ex II. Aubergines, from 1 January to 31 March                                       9%
                                 ex III. Other :
   52.0540                               — Okra (Hibiscus esculentus L. or Abelmoschus esculentus (L.)
                                            Moench); Moringa oleifera (drumsticks)                                 Free
  52.0545                                — Pumpkins and courges, from 1 January to last day of February              9%
  52.0550                                — Other, excluding celery sticks and parsley, from 1 January to
                                            31 March                                                                 9%
              07.02     Vegetables (whether or not cooked), preserved by freezing :
                        ex B.    Other :
   52.0560                      — Okra (Hibiscus esculentus L. or Abelmoschus esculentus (L.) Moench)              13 %
              07.03     Vegetables provisionally preserved in brine, in sulphur water or in other preserva­
                        tive solutions, but not specially prepared for immediate consumption :
                        ex E. Other vegetables :
   52.0570                       — Okra (Hibiscus esculentus L. or Abelmoschus esculentus (L.) Moench)             Free
   52.0575                       — Bamboo shoots                                                                     6%
              07.04     Dried, dehydrated or evaporated vegetables, whole, cut, sliced, broken or in powder
                      ■ but not further prepared :
                        ex B.    Other :
   52.0580                       — Mushrooms, excluding cultivated mushrooms                                         8%
   52.0590                       — Horse-radish (Cochlearia armoracia)                                             Free
   52.0600                       — Okra (Hibiscus esculentus L. or Abelmoschus esculentus (L.) Moench)             11 %
   52.0610                       — Sweet peppers with a humidity content of 9,5 % or less                          12%
              07.05     Dried leguminous vegetables, shelled, whether or not skinned or split :
                        B. Other :
                               I. Peas (including chick peas) and beans (of the genus 'Phaseolus'):
   52.0620 \                      — Beans of the genus 'Phaseolus'                                                 Free
   52.0630                        — Chick peas of the species 'Cicer arietinum'                                    Free
   52.0640                        — Other                                                                            2%
                             III. Other :
   52.0650                        — Cajan peas of the species 'Cajanus cajan'                                      Free
   52.0660                        — 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 :
   52.0670              B. Other                                                                                   Free
              08.01     Dates, bananas, coconuts, brazil nuts, cashew nuts, pineapples, avocados, mangoes,
                        guavas and mangosteens, fresh or dried, shelled or not :
 ---pagebreak---  No L 373 / 140                                 Official Journal of the European Communities                                31 . 12 . 86
       (1)             (2)                                                       (3)                                         (4)
                     08.01        ex A. Dates
                                                                                                        \
                    (cont'd)
                                          — For industrial tranformation, excluding the manufacture of alcohol, or
                                                for conditioning for retail sale in immediate packings with a net capacity
    52.0680                                     of 1 1 kg or less (d)                                                         8%
                                  ex B.   Bananas :
    52.0690                               — Dried                                                                           Free
    52.0700                          D. Avocados                                                                             6%
    52.0710                          E.   Coconuts                                                                          Free
                                     H. Other :                                       >
    52.0720                               — Mangosteens, guavas                                                            Free
    52.0730                               — Mangoes                                                                          4%
                     08.02       Citrus fruit, fresh or dried :
                                     B. Mandarins (including tangerines and satsumas); Clementines, wilkings and
                                          other similar citrus hybrids :
   52.0733                                ex I.     Clementines, from 15 May to 15 September                               16%
   52.0735                                ex II.    Other, from 15 May to 15 September                                     16%
                                 ex E. Other :
   52.0740                                — Limes and limettes (Citrus aurantifolia var. Lumio and var. Limetta) . . .     9,6%
                     08.05       Nuts other than those falling within heading No 08.01 , fresh or dried, shelled or
                                 not :
   52.0750                           D. Pistachios                                                                         Free
   52.0760                           E.   Pecans                                                                           Free
   52.0770     \                     F. Areca (or betel) and cola                                                          Free
   52.0780                       ex G. Other (excluding hazelnuts)                                                         Free
                     08.07       Stone fruit, fresh :
   52.0790                       E. Other                                                                                    7%
                     08.08       Berries, fresh :
   52.0800                       C. Bilberries (fruit of the species Vaccinium myrtillus)                                  Free
   52.0810
               l                 E. Papaws
                                 F. Other :
                                                                                                                           Free
   52.0820     l                       I.   Fruit of the species Vaccinium macrocarpum and Vaccinium corymbosum              3%
   52.0825                                  II . Other                                                                       5%
                 ex 08.09        Other fruit, fresh :
   52.0830                      — Rose-hips fruit                                                                          Free
   52.0840                      — Watermelons, from 1 November to 30 April                                                 6,5 %
   52.0850                      — Others, excluding melons and watermelons                                                   6%
                     08.10       Fruit (whether or not cooked), preserved by freezing, not containing, added sugar:
   52.0860                       ex B. — Bilberries (fruit of the species Vaccinium myrtillus)                               7%
   52.0870                                — Blackberries (brambleberries), mulberries and cloudberries                       8%
(d) Entry under this subheading is subject to conditions to be determined by the competent authorities.
 ---pagebreak--- 31 . 12. 86                           Official Journal of the European Communities                                No L 373 / 141
       (1)        (2)                                                (3)                                               (4)
   52.0880       08.10       C. Fruit of the species Vaccinium myrtilloides and Vaccinium angustifolium                 2%
                (cont'd) ex D. Other :
   52.0890                         — Quinces                                                                          10%
                                   — Fruit falling within heading Nos 08.01 ,- 08.02 D, 08.08 B, E and F and
   52.0900                             08.09, excluding pineapples, melons and watermelons                              6%
   52.0910                         — Rose-hips fruit                                                                  Free
                 08.11   Fruit provisionally preserved (for example, by sulphur dioxide gas, in brine, in sul­
                         phur water or in other preservative solutions), but unsuitable in that state for im­
                         mediate consumption):
   52.0920    \              C. Papaws                                     !                                          Free
   52.0930                   D. Bilberries (fruit of the species Vaccinium myrtillus)                                   2%
                             E.    Other :
   52.0940                         — Quinces                                                                            4%
                                   — . Fruit falling within heading Nos 08.01 , 08.02 D, 08.08 B and F and 08.09,
   52.0950                             excluding pineapples, melons and watermelons                                   Free
                 08.12   Fruit, dried, other than that falling within heading Nos 08.01 , 08.02, 08.03, 08.04 or
                         08.05 :
   52.0960                   A. Apricots                                                                             5,5 %
   52.0965               ex D. Pears                                                                                    4%
   52.0970                   E. Papaws                                                                                Free
                      ,
                         ex G. Other :
   52.0980                         — Tamarind (pods, pulp)                                                            Free
    52.0990 _                      — Rose-hips fruit                                                                  Free
                 08.13   Peel of melons and citrus fruit, fresh, frozen, dried or provisionally preserved in
    52.1000              brine, in sulphur water or in other preservative solutions                                   Free
                 09.01   Coffee, whether or not roasted or free of caffeine ; coffee husks and skins ; coffee
                         substitutes containing coffee in any proportion :
                         A. Coffee :
                                I.  Unroasted :
    52.1005   I                     a) Not freed of caffeine                                                         4,5 %
   52.1010                          b) Freed of caffeine                                                              8,5%
                              II.   Roasted :
   52.1020                          a) Not freed of caffeine                                                         11,5%
   52.1030    ||                    b) Freed of caffeine                                                             12,5%
   52.1040    ||         B. Husks and skins                                                                             7%
   52.1050               C. Coffee substitutes containing coffee in any proportion                                    13%
                 09.02   Tea :
   52.1060               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 :
    52.1070                         b) Other                                                                            3%
 ---pagebreak--- No L 373 / 142                         Official Journal of the European Communities                           31 . 12. 86
     (1)          (2)                                             (3)                                          (4)
                09.04    A. II .     Pimento :
               (cont'd)
 52.1080                             c) Other                                                                   5%
                         B. Crushed or ground :
 52.1099                       I. Pimento of the genus 'Capsicum'                                               5%
 52.1100                      II .   Other                                                                      4%   '
                09.06    Cinnamon and cinnamon-tree flowers :
 52.1110                A. Ground                                                                             Free
 52.1120                 B. Other                                                                             Free
 52.1130        09.07   Cloves (whole fruit, cloves and stems)                                                10%
                09.08    Nutmeg, mace and cardamoms :
                        A. Neither crushed nor ground :
                             II .    Other :
 52.1140                             a) Nutmeg                                                                Free
                         B. Crushed or ground :
 52.1150    l                  I.    Nutmeg                                                                   Free
 52.1160                     II .    Mace                                                                     Free
                09.09   Seeds of anise, badian, fennel, coriander, cumin, caraway and juniper :
                        A. Neither crushed nor ground :
 52.1170                          I. Aniseed                                                                  Free
 52.1180                       II . Badian seed                                                                7%
                             III. Seeds of fennel, coriander, cumin, caraway and juniper :
                                     b) Other :
 52.1190                                 2.  Other                                                            Free
                        B. Crushed or ground :
 52.1200    \                    I. Badian seed                                                                7%
 52.1210                     III . Other                                                                    ; Free
                09.10   Thyme, saffron and bay leaves ; other spices :
                        A. Thyme :
                               I.    Neither crushed nor ground :
 52.1220                             b) Other                                                                 11 %
 52.1230                     II . Crushed or ground                                                           13%
 52.1240                B. Bay leaves                                                                         12%
                        F. Other spices, including the mixtures referred to in Note 1 (b) to this Chapter :
 52.1250                       I.    Neither crushed nor ground                                               Free
                             II . Crushed or ground :
 52.1260                             b) Other                                                                  3%
                11.04   Flour of the dried leguminous vegetables falling within heading No 07.05 or of the
                        fruits falling within any heading in Chapter 8 ; flour and meal of sago and of roots
                        and tubers falling within heading No 07.06 :
 52.1270                A. Flour of the dried leguminous vegetables falling within heading No 07.05            2%
 ---pagebreak--- 31.12 . 86                       Official Journal of the European Communities                                 No L 373 / 143
     (1)        (2)                                              (3)                                              (4)
              11.04   B. Flour of the fruits falling within any heading in Chapter 8 :
             (cont'd)      I.  Of bananas                                                                         Free
  52.1280
                          II.  Other :
  52.1290                      — Chestnuts                                                                       7,5 %
  52.1300                      — Not specified                                                                     2%
              12.07   Plants and parts (including seeds and fruits) of trees, bushes, shrubs or other plants,
                      being goods of a kind used primarily in perfumery, in pharmacy, or for insecticidal,
                      fungicidal or similar purposes, fresh or dried, whole, cut, crushed, ground or pow­
                      dered :
  52.1320  \          B. Liquorice roots                                                                          Free
  52.1330             C. Tonquin beans                                                                            Free
              12.08   Chicory roots, fresh or dried, whole or cut, unroasted ; locust beans, fresh or dried,
                      whether or not kibbled or ground, but not further prepared ; fruit kernels and other
                      vegetable products of a kind used primarily for human food, not falling within any
                      other heading :
                      C. Locust bean seeds :
  52.1360                  I. Not decorticated, crushed or ground                                                 Free
  52.1370                 II.   Other                                                                              6%
  52.1380             D. Apricot, peach and plum stones, and kernels thereof                                      Free
               13.02  Shellac, seed lac, stick lac and other lacs ; natural gums, resins, gum-resins and bal­
                      sams :
  52.1390             A. Conifer resins                                                         ,                 Free
               13.03  Vegetable saps and extracts ; pectic substances, pectinates arid pectates ; agar-agar
                      and other mucilages and thickeners, derived from vegetable products :
                      A. Vegetable saps and extracts :
  52.1400                   III. Of quassia amara                                                                 Free
  52.1410  \                 IV. Of liquorice                                                                   Free (*)
  52.1420                     V. Of pyrethrum and of the roots of plants containing rotenone                      Free
                           VII. Intermixtures of vegetable extracts, for the manufacture of beverages or
  52.1430                        of food preparations                                                             Free
                          VIII . Other :
  52.1440                        a) Medicinal                        ;                                            Free
                      B. Pectic substances, pectinates and pectates :
  52.1450  II             ex I. Dry, excluding apple, pear and quince pectic substances                           12%
  52.1460                 ex II. Other, excluding apple, pear and quince pectic substances                         7%
                      C. Agar-agar and other mucilages and thickeners derived from vegetable products :
  52.1470                  I. Agar-agar                                                                           Free
  52.1480                 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 :
  52.1490                 II.   Other                                 .'                                          Free
  52.1500  I          B. Cereal straw, cleaned, bleached or dyed                                                  Free
 ---pagebreak--- No L 373 / 144                                Official Journal of the European Communities                               31 . 12. 86
      (1)             (2)                                                       (3)                                       (4)
                     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 :
   52.1510                           II.   Other                                                                         Free
                                 B. Tallow oil for industrial uses other than the manufacture of foodstuffs for
   52.1520                           human consumption (d)                                                               Free
   52.1530                       C. Other                                                                                  4%
                     15.04       Fats and oils, of fish and marine mammals, whether or not refined :
                                 A. Fish-liver oil :
   52.1540                            I. Of a vitamin A content not exceeding . 2 500 international units per gram      Free
                     15.05       Wool grease and fatty substances derived therefrom (including lanolin):
   52.1550                       A. Wool grease, crude                                                                  Free
                              B. Other       ...............                           .                ...............
   52.1560                                                                                                              Free
   52.1570           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 :
   52.1580                       B. China-wood and oiticica oil ; myrtle wax and Japan wax                              Free
                                 C. Castor oil :
   52.1590                           II.   Other                                                                           6%
               >                 D. Other oils :
                                       I.  For technical or industrial uses other than the manufacture of foodstuffs
                                           for human consumption (d):
                                           a) Crude :
   52.1600                                          1.  Palm oil                                                        2,5 %
                                                ex 3 .  Other, excluding linseed oil, groundnut oil, sunflower seed oil
   52.1610                                              and colza oil                                                   2,5 %
                                           b) Other :
                                                ex 2.   Other :
   52.1620                                              — Palm kernel and coconut oil                                   6,5 %
                                     II.   Other :
                                           a) Palm oil :
   52.1630                                      1.   Crude                                                                 4%
   52.1640                                      2.   Other                                                               12% '
                                           b) Other :
   52.1650                                      1 . Solid, in immediate packings of a net capacity of 1 kg or less      18% .
                                                2.   Solid, other ; fluid :
                                                     exaa) Crude :
   52.1660                                                  — Palm kernel and coconut oil                                  7%
                                                     ex bb) Other :
   52.1670                                                  — Palm kernel and coconut oil                               13%
(d) Entry under this subheading is subject to conditions to be determined by the competent authorities.
 ---pagebreak--- 31 . 12. 86                       Official Journal of the European Communities                          No L 373/ 145
       (1)     (2)                                               (3)                                          (4)
              15.10 Fatty acids ; acid oils from refining ; fatty alcohols :
   52.1680          A. Stearic acid                                                                          Free
   52.1690          B. Oleic acid                                                                              3%
   52.1700          C. Other fatty acids ; acid oils from refining                                           Free
   52.1710          D. Fatty alcohols                                                                        . 5%
              15.11 Glycerol and glycerol lyes :
   52.1720          A. Crude glycerol and glycerol lyes                                                      Free
   52.1730          B. Other, including synthetic glycerol                                                   Free
              15.12 Animal or vegetable oils and fats, wholly or partly hydrogenated, or solidified or
                    hardened by any other process, whether or not refined, but not further prepared :
   52.1740  l       A. In. immediate packings of a net capacity of 1 kg or less                              16%
   52.1750          B. Other                                                                                 11 %
              15.15 Spermaceti, crude, pressed or refined, whether or not coloured ; beeswax and other
                    insect waxes, whether or not coloured :
   52.1760          A. Spermaceti, crude, pressed or refined, whether or not coloured                        Free
                    B. Beeswax and other insect waxes, whether or not coloured :
   52.1770                II .  Other                                                                        Free
              15.16 Vegetable waxes, whether or not coloured :
   52.1780          B. Other                                                                                 Free
                        i
              15.17 Degras ; residues resulting from the treatment of fatty substances or animal or
                    vegetable waxes :
    52.1790         A. Degras                                                                                Free
                    B. Residues resulting from the treatment of fatty substances or animal or vegetable
                          waxes :
                          II .  Other :
    52.1800                     a) Oil foots and dregs ; soapstocks                                          Free
    52.1810                     b) Other                                                                     Free
              16.02 Other prepared or preserved meat or meat offal :
                    A. Liver :
   52.1820                   I. Goose or duck liver                 !                                         14%
                    B.    Other :
                           II . Game or rabbit meat or offal :
    52.1830                     — Game                                                                         8%
    52.1840                        Rabbit                                                                •    14 %
                          III . Other :
                                b) Other :
                                    1 . Containing bovine meat or offal :
                                        ex bb) Other :
    52.1850                                     — Prepared or preserved bovine tongue                      . 17%
                                    2.  Other :
                                        aa) Of sheep or goats :
    52.1860 I.                              — Of sheep                                                        18%
 ---pagebreak--- No L 373 / 146                              Official Journal of the European Communities                                 31 . 12 . 86
   . (1)           (2)                                                    <3>                                             (4)
 52.1870          16.02       B. III. b) 2. aa) — Of goats                                                               16%
                 (cont'd)
 52.1880                                         bb) Other                                                               16%
                  16.03       Meat extracts, meat juices and fish extracts, in immediate packings of a net capacity
                             of:
 52.1890                      B. More than 1 kg but less than 20 kg                                                      Free
 52.1900                     C. 1 kg or less                                                                               5%
               . 16.04        Prepared or preserved fish, including caviar and caviar substitutes :
                                 A.   Caviar and caviar substitutes :
 52.1910    I                          I. Caviar (sturgeon roe)                                                      12 % (**)
 52.1920                              II . Other                                                                     14 % (**)
 52.1930                         B.   Salmonidae                                                                       4 % (**)
                             ex F. Bonito (Sarda spp), mackerel and anchovies :
 52.1940                              — Bonito (Sarda spp)                                                           18 % (**)
 52.1945                  i           — Mackerel                                                                     19 % (**)
                                 G. Other :
 52.1950                               I. Fillets, raw, coated with batter or breadcrumbs, deep frozen               10% (**)
 52.1960                              II . Other                                                                      9 % (**)
                  16.05      Crustaceans and molluscs, prepared or preserved :
 52.1970    ||                   A.   Crabs                                                                            6 % (**) '
                             ex B. Other, excluding shrimps of the Crangon spp type and snails other, than
 52.1980                              seasnails                                                                        6 % (**)
                  17.04      Sugar confectionery, not containing cocoa :
                             A. Liquorice extract containing more than 10 % by weight of sucrose but not con­
 52.1990                          taining other added substances                                                          9%
 52.2000                     B. Chewing gum                                                                          2 % 4- vc
                                                                                                                    with a max.
                                                                                                                      of 23 %
 52.2010                     C. White chocolate                                                                      4 % + vc
                                                                                                                    with a max.
                                                                                                                      of 27 %
                                                                                                                        + ads
 52.2020                    D. Other      . .
                                                                                                                     6 % + vc
                                                                                                                    with a max.
                                                                                                                      of 27%
                                                                                                                        + ads
 52.2030          18.03      Cocoa paste (in bulk or in block), whether or not defatted                                 11 %
 52.2035          18.04      Cocoa butter, including cocoa fat or oil                                                     8%
 52.2040          18.05      Cocoa powder, unsweetened                                                                    9%
                . 18.06      Chocolate and other food preparations containing cocoa :
 52.2050                     A. Cocoa powder, not otherwise sweetened than by the addition of sucrose                3 % + vc
                             C. Chocolate and chocolate goods, whether or not filled ; sugar confectionery and
 52.2060                         substitutes therefore made from sugar substitution products, containing cocoa       9 % + vc
                                                                                                                    with a max.
                                                                                                                      of 27%
                                                                                                                        + ads
 ---pagebreak--- 31 . 12. 86                               Official Journal of the European Communities                              No L 373 / 147
       (1)         (2)                                                  (3)                                                (4)
                 19.02     Malt extract ; preparations of flour, meal, starch of malt extract, of a kind used as
                           infant food or for dietetic or culinary purposes, containing less than 50 % by weight
                           of cocoa :
                           B. Other :
                                  I. Containing malt extract and not less than 30 % by weight of reducing
   52.2070                 /            sugars (expressed as maltose)                                                   Free + vc
                                 II .   Other :
   52.2080    \                         — Preparations based on flour of leguminous vegetables in the form of
                                            sun-dried discs of dough, known as 'papad'                                    Free
   52.2090                              — Other                                                                         Free+vc
                ex 19.04   Tapioca and sago, excluding tapioca and sago substitutes obtained from potato or
   52.2100                 other starches                                                                               2 %+vc
                  19.05     Prepared foods obtained by the swelling or roasting of cereals or cereal products
   52.2110                 (puffed rice, corn flakes and similar products)                                              Free+vc
                  19.07     Bread, ships' biscuits and other ordinary bakers' wares, not containing added sugar,
                            hooey, eggs, fats, cheese or fruit, communion wafers, empty cachets of a kind suit-;
                            able for pharmaceutical use, sealing wafers, rice paper and similar products :
    52.2120                 A. Crispbread                                                                               Free+vc
                                                                                                                     with a max.
                                                                                                                         of 24 %
                                                                                                                          + adf
    52.2130                 B.   Matzos                                     '.                                          Free + vc
                                                                                                                     with a max.
                                                                                                                         of 20 %
                                                                                                                          + adf
    52.2140   I             C. Communion wafers, empty cachets of a kind suitable for pharmaceutical use,
                                 sealing wafers, rice paper and similar products                                        Free+vc
    52.2150                  D. Other                                                                                   4 %+vc
                  19.08      Pastry, biscuits, cakes and other fine bakers' wares, whether or not containing cocoa
                             in any proportion :
    52.2160                  A. Gingerbread and the like . . «                                                          Free + vc
                  20.01      Vegetables and fruit, prepared or preserved by vinegar or acetic acid, with or with- -
                             out sugar, whether or not containing salts, spices or mustard :
    52.2170                  ex C. Other, excluding 'mixed pickles' and sweet peppers                                 ■   14 %
                  20.02      Vegetables prepared or preserved otherwise than by vinegar or acetic acid :
    52.2180   \\                B.    Truffles                                                    '                        14%
    52.2190 . Il                D. Asparagus                                                                              20%
    52.2200                     E.    Sauerkraut                                                                           15%
    52.2210
              I              ex F. . Capers
                             ex H. Other, including mixtures :
                                                                                                                           12%
    52.2220                           :— Moringa oleifera (drumsticks)                                                     Free
    52.2225                           — Bamboo shoots                                                                      11 %
                  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
    52.2230                                08.09, excluding pineapples, melons and watermelons                          6 %+(L)
                             ex B.     Other :
                         '
                                      — Fruit' falling within heading Nos 08.01 , 08.02 D, 08.08 B, E and F and
    52.2240                                08.09, excluding pineapples, melons and watermelons                              6%
 ---pagebreak--- No L 373 / 148                    Official Journal of the European Communities                                31 . 12 . 86
    (1)         (2)                                              (3)                                          (4)
               20.04 Fruit, fruit-peel and parts of plants, preserved by sugar (drained, glace or crystal­
                     lized):                                 ,
                     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
 52.2250                               and 08.09, excluding pineapples, melons and watermelons             6 % + (L)
                         ex II . Other :
         1                        — Fruit falling within heading Nos 08.01 , 08.02 D, 08.08 B, E and F
 52.2260                               and 08.09, excluding pineapples, melons and watermelons                 6%
               20.05 Jams, fruit jellies, marmalades, fruit purée and fruit pastes, being cooked prepara­
                     tions, 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
 52.2270                          and marmalade                                                            18% + (L)
                         ex II. With a sugar content exceeding 13 % but not exceeding 30 % by weight,
 52.2280                          excluding orange jam and marmalade                                       18 % + (L)
 52.2290                 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
 52.2300                                      08.09, excluding pineapples, melons and watermelons          8 % + (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,
 52.2310                               excluding pineapples, melons and watermelons                        8 % + (L)
                         ex III . Other :
                                  — Fruit falling within heading Nos 08.01 , 08.08 B, E and F and 08.09,
 52.2320                               excluding pineapples, melons and watermelons                            8%
               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 :
 52.2330                      — Almonds, walnuts and hazelnuts                                              12 % (*)
 52.2340                      — Other             •        !                                                   6%
                         II. Of 1kg or less :
 52.2350    ||                — Almonds, walnuts and hazelnuts                                              14 % (*)
 52.2360                      — Other                                                 '                        6%
                     B. Other :
                           I. Containing added spirit :
 52.2370                      a) Ginger                                                                       10%
                              b) Pineapples, in immediate packings of a net capacity :
                                    1 . Of more than 1 kg :
 52.2380
            |                           aa)    With a sugar content exceeding 17 % by weight               10% + ( L)
 52.2390                                bb)    Other                                                          10%
 ---pagebreak--- 31 . 12. 86                   Official Journal of the European Communities                                 No L 373 / 149
       (1)    (2)                                               (3)                                               (4)
             20.06   B.  I. b) 2. Of 1kg or less :
            (cont'd)                                                                                         10 % + (L)
   52.2400                           aa)     With a sugar content exceeding 19 % by weight
   52.2410                           bb)     Other                                                               10 %
                            c) Grapes :
   52.2420                      1 . With a sugar content exceeding 13 % by weight                            25 %+(L)
   52.2430                      2.   Other                                                                       25 %
                            d) Peaches, pears and apricots, in immediate packings of a net capacity :    '
                                1 . Of more than 1 kg :
   52.2440                           aa)      With a sugar content exceeding 13 % by weight                  25 %+(L)
   52.2450                           bb)      Other                                                              25 %
                                2. Of 1kg or less :
   52.2460                           aa)      With a sugar content exceeding 1 5 % by weight                 25%+(L)
   52.2470                           bb)      Other                                                              25%
                            e) Other fruits :
                                ex 1 . With a sugar content exceeding 9% by weight, excluding
   52.2480                                cherries                                                           25 %+(L)
   52.2490                      ex 2.     Other, excluding cherries                                              25 %
                            f) Mixtures of fruit :
    52.2500                     1 . With a sugar content exceeding 9 % by weight                             25 %+(L)
   52.2510                      2.   Other                                                                       25%
                        II. Not containing added spirit :
                            a) Containing added sugar, in immediate packings of a net capacity of
                                more than 1 kg :                                        1
    52.2520                         2.    Grapefruit segments                                                  9%+(L)
                                    3.    Mandarins (including tangerines and satsumas); Clementines,
    52.2530                               wilkings and other similar citrus hybrids                         19 %+(L) (*)
    52.2540                         4.    Grapes              !                                             18 % + (L) (*)
                                ex 8 .    Other fruits :
                                          — Fruit falling within heading Nos 08.01 , 08.08 B, E and F and
    52.2550                                   08.09, excluding pineapples, melons and watermelons             6 %+(L)
    52.2560                             . — Tamarind (pods, pulp)                                             7 %+(L)
                                    9.    Mixtures of fruit :
                                          ex aa) Mixtures in which no single fruit exceeds 50 % of the
                                                  total weight of the fruits :
                                                  — Mixtures of two or more fruits falling within heading
                                                      Nos 08.01 , 08.08 B, E and F and 08.09, excluding
    52.2570                                           melons and watermelons                                  9 % + (L)
                             b) Containing added sugar, in immediate packings of a net capacity of
                                 1 kg or less :
    52.2580                         2. Grapefruit segments                                                      9 % + (L)
                                    3 . Mandarins (including tangerines and satsumas); Clementines,
    52.2590                               wilkings and other similar citrus hybrids                         18 % + (L) (*)
    52.2600                         4.    Grapes                                                            19%+(L)(*)
                                 ex 8 .   Other fruits :
                                          — Fruit falling within heading Nos 08.01 , 08.08 B, E and F and
    52.2610                                   08.09, excluding pineapples, melons and watermelons              7 %+(L)
 ---pagebreak--- No L 373 / 150                      Official Journal of the European Communities                                    31 . 12. 86
     0)          (2)                                                  (3)                                            (4)
                20.06   B. II. b)         9.   Mixtures of fruit :
               (cont'd)
                                              ex aa) Mixtures in which no single fruit exceeds 50 % of the
                                                      total weight of the fruits :
                                                      — Mixtures of two or more fruits falling within heading
                                                           Nos 08.01 , 08.08 B, E and F and 08.09, excluding
  52.2620                                                  melons and watermelons                                7% + (L)
                                  c) Not containing added sugar, in immediate packings of a net capacity :
                                      1 . Of 4,5 kg or more :
                                           ex dd) Other fruits :
                                                  — Fruit falling within heading Nos 08.01 , 08.08 B, E and F
                                                       and 08.09, excluding pineapples, melons and water­
  52.2630                                              melons                                                         6%
                                           ex ee) Mixtures of fruit :
                                                  — Mixtures of two or more fruits falling within heading
                                                       Nos 08.01 , 08.08 B, E and F and 08.09, excluding melons
                                                       and watermelons, in which no single fruit exceeds 50 %
  52.2640                                              of the total weight of the fruits                              9%
                                      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 water­
  52.2650                                              melons                                                         6%
                                                  — Mixtures of two or more fruits falling within heading
                                                       Nos 08.01 , 08.08 B, E and F and 08.09, excluding melons
                                                       and watermelons, in which no single fruit exceeds 50 %
  52.2660                                              of the total weight of the fruits                            10%
                20.07   Fruit juices (including grape must) and vegetable juice, whether or not containing
                        added sugar, but unfermented and not containing spirit :
                        A. Of a density exceeding 1,33 g/cm3 at 20 °C :
                            III . Other :
                                  ex a) Of a value exceeding 30 ECU per 100 kg net weight :
  52.2670                                 — Fruit falling within subheading 08.01 A                                 Free
  52.2680                                 — Fruit falling within subheading 08.02 D                                 28%
                                          — Fruit falling within heading Nos 08.01 , 08.08 B, E and F and
' 52.2690                                     08.09, excluding dates, pineapples, melons and watermelons . . .        8%
                                  ex b) Other :
                                          — Fruit falling within heading Nos 08.01 , 08.08 B, E and F and
  52.2700                                     08.09, excluding pineapples, melons and watermelons                8 % + (L)
  52.2710                                 — Fruit falling within subheading 08.02 D                             28 % + ( L)
                        B. Of a density of 1,33 g/cm3 or less at 20 °C :
                           II .   Other :
                                  a) Of a value exceeding 30 ECU per 100 kg net weight :
  52.2740                             2. Grapefruit juice                                                             8%
                                      3. Lemon juice or other citrus juices :
                                           ex aa) Containing added sugar : .
  52.2750                                         — Excluding lemon juice                                         13 % (*)
 ---pagebreak--- 31 . 12 . 86                    Official Journal of the European Communities                                No L 373 / 151
                                                                                                                    4
        i)      2)                                                (3)
              20.07   B. II . a) 3. ex bb) Other :
             (cont'd)
   52.2760                                   — Excluding lemon juice                                            13 % (*)
                                 4. Pineapple juice :
   52.2770                           aa) Containing added sugar                                              17 %+(L) (*)
   52.2780                           bb) Other                                                :                 17 % (*)
                                 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 water­
    52.2790                                        ' melons                                                         8%
    52.2800                                  — Other, excluding apricot and peach juices                          17%
                                      ex bb) Other :
                                             — Fruit falling within heading Nos 08.01 , 08.08 B, E and F
                                                     and 08.09, excluding pineapples, melons and water­
    52.2810                                          melons                                                         8%
                                                         I
    52.2820                                   — Other, excluding apricot and peach juices                          18%
                                  7.  Mixtures :
                                      ex bb) Other, excluding mixtures containing, either separately or
                                              together, over 25 % of grape, citrus fruit, pineapple, apple,
                                              pear, tomato, apricot or peach juice :
    52.2830                                   1 1 . Containing added sugar                                       17 % (*)
    52.2840                                   22 . Other                                                         18 % (*)
                              b) Of a value of 30 ECU or less per 100 kg net weight :
                                  2. Grapefruit juice :
    52.2850                           aa) With an added sugar content exceeding 30 % by weight .......          8 %+(L)
    52.2860                           bb) Other                                                                     8%
                                  4. Other citrus fruit juices :
     52.2870                          aa) With an added sugar content exceeding 30 % by weight                14%+(L) (*)
     52.2880                          bb) With an added sugar content of 30 % or less by weight                  14 % (*)
     52.2890                           cc) Not containing added sugar                                            15 % (*)
                                  5. Pineapple juice :
    52.2900                            aa) With an added sugar content exceeding 30 % by weight               17 %+(L) (*)
    52.2910                            bb) With an added sugar content of 30 % or less by weight                 17 % (*)
    52.2920                            cc) Not containing added sugar                                            17 % (*)
                                  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 water­
     52.2930                                          melons                                                    8 % + ( L)
     52.2940                                   — Other, excluding apricot and peach juices                      17 % + ( L)
                                       ex bb) Within 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 water­
     52.2950                                          melons                                                         8%
     52.2960                                   — Other, excluding apricot and peach juices                          17%
 ---pagebreak--- No L 373 / 152                        Official Journal of the European Communities                                     31 . 12 . 86
     (1)         (2)                                                 (3)                                                (4)
                20.07   B. II. b) 7. ex cc) Not containing added sugar :
               (cont'd)
                                                  — Of fruit falling within heading Nos 08.01 , 08.08 B, E and
                                                        F and 08.09, excluding pineapples, melons and water­
 52.2970                                                melons                                              ; . .        8%
 52.2980                                          — 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 :
 52.2990    I                                     1 1 . With an added sugar content exceeding 30 % by weight      17 % + (L) (*)
 52.3000    I                                     22. With an added sugar content of 30 % or less by weight          17 % (*)
 52.3010                                          33 . Not containing added sugar                                    18 % (*)
                21.02   Extracts, essences or concentrates, of coffee, tea or mate and preparations with a
                        basis of those extracts, essences or concentrates ; roasted chicory and other roasted
                        coffee substitutes and extracts, essences and concentrates thereof:
 52.3020    II          ex A.    Essences or concentrates of coffee                                                      9%
                           B. Extracts, essences or concentrates of tea or mate and preparations with a
 52.3030                         basis of those extracts, essences or concentrates                                     Free
                           C. Roasted chicory and other roasted coffee substitutes :
 52.3040                         II.   Other                                                                         2 % + vc
                           D. Extracts, essences and concentrates of roasted chicory and other roasted
                                 coffee substitutes :
 52.3050                         II .  Other                                                                         2 % + vc
                21.03   Mustard flour and prepared mustard :
                        A. Mustard flour, in immediate packings of a net capacity :
  52.3060   \                I. Of 1 kg or less                                                                        Free
  52.3070   \               II. Of more than 1 kg                                                                      Free
  52.3080               B. Prepared mustard                                                                              7%
                21.04   Sauces ; mixed condiments and mixed seasonings :
 52.3090                   B. Sauces with a basis of tomato puree                                                    .   6%
                        ex C.    Other :
 52.3100                        — Products with a tomato ketchup basis                                                   7%
 52.3110                        — Other, excluding sauces with a vegetable oil basis                                     5%
                21.05   Soups and broths, in liquid, solid or powder form ; homogenized composite food
                        preparations :
 52.3120
            I           A. Soups and broths, in liquid, solid or powder form                                           11 %
 52.3130                B. Homogenized composite food preparations                             /                       17%
                21.06   Natural yeasts (active or inactive); prepared baking powders :
                        A. Active natural yeasts :
 52.3140                      I. Culture yeast                                                          '                8%
                             II. Baker's yeast :
 52.3150    ||                     a) Dried                                                                          4 % + vc
 52.3160    I                      b) Other                                                                          4% + vc
 52.3170                    III . Other                                                                                10%
 ---pagebreak--- 31 . 12 . 86                        Official Journal of the European Communities                                 No L 373/ 153
       (1)        (2)                                               (3)                                               (4)
                21.06 . B. Inactive natural yeasts :
               (cont'd)
                             I. In tablet, cube or similar form, or in immediate packings of a net capacity
   52.3180                        of 1 kg or less                                                                      6%
   52.3190                  II .  Other                                                                               Free
   52.3200              C. Prepared baking powders                                                                     3%
                21.07   Food preparations not elsewhere specified or included :
                        A. Cereals in grain or ear form, pre-cooked or otherwise prepared :
   52.3210                     I. Maize                                                                            3 % + vc
   52.3220                   II . Rice                                                                             3 % + vc
   52.3230                  III . Other                                                                   :        2 % + vc
                        G. Other :
                               I. Containing no milkfats or containing less than 1,5 % by weight of such
                                  fats :
                                  a) Containing no sucrose or containing less than 5 % by weight of sucrose
                                       (including invert sugar expressed as sucrose) :
                                       ex I.  Containing no starch or less than 5 % by weight of starch :
   52.3250   1                                — Palm tree cores                                                        7%
                                              — Dried plasma, obtained from the fresh blood of cattle added
                                                  to citric sodium, containing 73,3 % or more but less than
   52.3255                                        90 % by weight of proteins calculated on the dry product . . .      Free
     1
                22.01   Waters, including spa waters and aerated waters ; ice and snow :
   52.3260              A. Spa waters, natural or artificial ; aerated waters                                         Free
                22.02   Lemonade, flavoured spa waters and flavoured aerated waters, and other non-­
                        alcoholic beverages, not including fruit and vegetable juices within heading
                        No 20.07 :
    52.3270             A. Not containing milk or milkfats                                                             6%
    52.3280     22.03   Beer made from malt                                                                           14%
                22.09   Spirits (other than those of heading No 22.08); liqueurs and other spirituous bever­
                        ages ; 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, Pisco and Singani                                             1,30 ECU
                                                                                                                     per hi
                                                                                                                   per % vol
                                                                                                                  of alcohol
                                                                                                                   + 5 ECU
   52.3290                                                                                                           per hi
                23.01   Flour and meals, of meat offals, fish, crustaceans or molluscs, unfit for human con­
                        sumption, greaves :
    52.3300             B. Flour 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 :
    52.3310             B. Of leguminous vegetables                                                                    3%
 ---pagebreak--- No L 373 / 154                             Official Journal of the European Communities                                    31 . 12.86
       (1)           (2)                                                   (3)                                              (4)
                    23.06      Products of vegetable origin of a kind used for animal food, not elsewhere specified
                               or included :
    52.3320                    B. Other                                                                                    Free
                    23.07      Sweetened forage ; other preparations of a kind used in animal feeding :
    52.3330                    A. Fish or marine mammal solubles                                                           Free
    52.3340                    C. Other                                                                                      3%
                    24.02      Manufactured tobacco ; tobacco extracts and essences :
    52.3350                    A. Cigarettes                                              :                               82 % (*)
    52.3360                    B. Cigars                                                                                  41 % (*)
    52.3370                    C. Smoking tobacco                                                                       1 00 % (*)
    52.3380                    D. Chewing tobacco and snuff                                                               45 % (♦)
   52.3390                     E. Other, including agglomerated tobacco ; in the form of sheets or strip                  18 % (*)
                                                               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 regu­
        lations 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--- 31 -. 12 . 86                                   Official Journal of the European Communities                                     No L 373 / 155
                                                                      ANNEX III
                                List of developing countries and territories enjoying generalized tariff preferences (')
                                                         A. INDEPENDENT COUNTRIES
           048 Yugoslavia                                  432 Nicaragua                                612 Iraq
           066 Romania                                     436 Costa Rica                               616 Iran
           204 Morocco                                     442 Panama                                   628 Jordan
           208 Algeria                                     448 Cuba                                     632 Saudi Arabia
           212 Tunisia                                     449 St Christopher and Nevis                 636 Kuwait
           216 Libya                                   -   453 Bahamas                                  640 Bahrain
           220 Egypt                                       456 Dominican Republic                       644 Qatar
           228 Mauritania                                  459 Antigua and Barbuda                      647 United Arab Emirates
           248 Senegal                                     460 Dominica                                 649 Oman
           268 Liberia                                     464  Jamaica                     ,           662 Pakistan
          ■272 Ivory Coast                                 465  St Lucia                                664 India
           276 Ghana                                       467  St Vincent                               669 Sri Lanka
           288 Nigeria                                     469  Barbados                                 676 Burma
           302 Cameroon                                    472 Trinidad and Tobago                       680 Thailand
           314 Gabon                                       473 Grenada                                   690 Vietnam
           318 Congo                                        480 Colombia                                 696 Kampuchea (Cambodia)
           322 Zaire                                        484 Venezuela                                700 Indonesia
           330 Angola                                       488 Guyana                                   701 Malaysia
           346 Kenya                                        492 Surinam                                  703 Brunei Darussalam
           366 Mozambique                                   500 Ecuador                                  706 Singapore
           370 Madagascar                                   504 Peru                                     708 Philippines
           373 Mauritius                                    508 Brazil                                   720 China
           378 Zambia                                       512 Chile                                    728 South Korea
           382 Zimbabwe                                     516 Bolivia                                  801 Papua New Guinea
           393 Swaziland                                    520 Paraguay                                 803 Nauru
           412 Mexico                                       524 Uruguay                                  806 Solomon Islands
           416 Guatemala                                    528 Argentina                                807 Tuvalu
           421 Belize                                     . 600 Cyprus                                   812 Kiribati
           424 Honduras                                     604 Lebanon                                  815 Fiji
           428 El Salvador                                  608 Syria                                    816 Vanuatu
 (') The code number preceding the name of each beneficiary country or territory is that given in 'Geonomenclature' (Regulation (EEC) No 3639/86
       (OJ No L 336, 29. 1 1 . 1986, p. 46)).
 ---pagebreak--- No L 373 / 156                            Official Journal of the European Communities                                              31 . 12 . 86
                                                 B. COUNTRIES AND TERRITORIES
                dependent or administered, or for whose external relations Member States of the Community or third
                                                  countries are wholly or partly responsible
                                                                                                   i
            044 Gibraltar
            329  St Helena and St Helena dependencies
            357   British Indian Ocean Territory
            377   Mayotte
            406  Greenland (')
            413 Bermuda
            446. Anguilla
            454 Turks and Caicos Islands
            457 Virgin Islands of the United States
            461 British Virgin Islands and Montserrat
            463 Cayman Islands
            474 Aruba
            478 Netherlands Antilles
            529 Falkland Islands and Falkland dependencies
            740 Hong Kong
            743 Macao
            802 Australian Oceania (Christmas Island, Cocos (Keeling) Islands, Heard Island and McDonald
                 Islands, Norfolk Island)
            808 American Oceania (2)
            809 New Caledonia and dependencies
            811 Wallis and Futuna Islands
            813 Pitcairn
            814 New Zealand Oceania (Tokelau and Niue Islands ; Cook Islands)
            822 French Polynesia
            890 Polar regions (French Southern and Antarctic Territories, Australian Antarctic Territories, British
                 Antarctic Territories)
             Note: The above lists may be amended subsequently to take account of changes in the international
                    status of countries or territories .
            (') As from the entry into force of the Treaty, signed in Brussels on 13 March 1984, amending the treaties establishing
                the European Communities with regard to Greenland or of interim measures agreed in the Council.
            (2) American Oceania includes : Guam, American Samoa (including Swain's Island), Midway Islands, Johnston and
                Sand Islands, Wake Island and the Trust Territory of the Pacific Islands (the Caroline, Marianas and Marshall
                Islands).
 ---pagebreak--- 31 . 12. 86                                  Official Journal of the European Communities                                      No L 373 / 157
                                                                    ANNEX IV
                                                 List of products mentioned in Article 1 (3) (a)
Order No
57.0010         01.01                  Live horses, asses, mules and hinnies
57.0020         01.04 A II             Pure-bred breeding animals, goats, live (b)
57.0030         01.06                  Other live animals
57.0040         02.01 A I              Meat of horses, asses, mules and hinnies, fresh, chilled or frozen
57.0050         02.01 AIHb)            Meat of swine, other than domestic swine, fresh, chilled or frozen
57.0060         02.01 B II a)          Offals of horses, asses, mules and hinnies, fresh, chilled or frozen
57.0070         02.01 B II b)          Offals of bovine animals, fresh, chilled or frozen
57.0080         02.01 B II d)          Other offals, fresh, chilled or frozen
57.0090         02.04                  Other meat and edible meat offals, fresh, chilled or frozen
57.0100         02.06 A                Horsemeat, salted, in brine or dried
57.0110         02.06 C lb)            Offals of bovine animals, salted, in brine, dried or smoked
57.0120         02.06 C lib)           Offals of sheep and goats, salted, in brine, dried or smoked
57.0130         02.06 C III            Other meat and edible meat offals, salted, in brine, dried or smoked
57.0140        CHAPTER 3               FISH , CRUSTACEANS AND MOLLUSCS                          ,
57.0150         04.05 A II             Eggs in shell, other than poultry eggs, fresh or preserved
57.0160         04.06                  Natural honey
57.0170         04.07                  Edible products of animal origin, not elsewhere specified or included
57.0180        CHAPTER 5               PRODUCTS OF- ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED
57.0190        CHAPTER 6               LIVE TREES AND OTHER                     PLANTS ;      BULBS,     ROOTS      AND THE      LIKE ;    CUT
                                       FLOWERS AND ORNAMENTAL FOLIAGE
57.0200         07.01 A                Potatoes, fresh or chilled
57.0210         07.01 F                Leguminous vegetables, shelled Or unshelled, fresh or chilled
57.0220         07.01 G III            Horse-radish (Codilearia armoracia)
57.0226     ex 07.01 K                 Asparagus, from 1 October to 31 January
                                                                *
57.0230         07.01 S                Sweet peppers, fresh or chilled
57.0240         07.01 T                Other vegetables, fresh or chilled
57.0250         07.02 B                Other vegetables (whether or not cooked), preserved by freezing
57.0260     ex 07.03                   Vegetables provisionally preserved in brine, in sulphur water or in other preservative solutions,
                                       but not specially prepared for immediate consumption, excluding olives (07.03 A)
57.0270         07.04 A                Onions, dried, dehydrated or evaporated, whole, cut, sliced, broken or in powder, but not further
                                       prepared
(a) Agricultural products qualifying under the ordinary arrangements for exemption or total temporary suspension of the Common Customs Tariff are
     only token entries.
(b) Entry under this subheading is subject to conditions to be determined by the competent, authorities.
 ---pagebreak---  No L 373 / 158                                Official Journal of the European Communities                                          31 . 12 . 86
 57.0280    ex 07.04 B                   Other dried, dehydrated or evaporated vegetables, whole, cut, sliced, broken or in powder, but
                                         not further prepared, excluding olives
 57.0290       07.05                     Dried leguminous vegetables, shelled, whether or npt skinned or split
 57.0300       07.06 B                  Other
 57.0310    ex 08.01                     Dates, bananas, coconuts, brazil nuts, cashew nuts, pineapples, avocados, mangoes, guavas and
                                        mangosteens, fresh or dried, shelled or not, excluding fresh bananas and fresh pineapples
               08.02 B                   Mandarins (including tangerines and satsumas); Clementines, wilkings and other similar citrus
                                        hybrids :
 57.0313                                ex I. Clementines, from 15 May to 15 September
 57.0316                                ex II . Other, from 15 May to 15 September
 57.0320       08.02 D                  Grapefruit, fresh or dried
 57.0330       08.02 E                  Other citrus fruit, fresh or dried
 57.0340       08.05 D                  Pistachios, fresh or dried, shelled or not
 57.0350       08.05 E                  Pecans, fresh or dried, shelled or not
 57.0360       08.05 F                  Areca (or betel) and cola, fresh or dried, shelled or not
 57.0370    ex 08.05 G                  Other nuts, fresh or dried, shelled or not, excluding hazelnuts
 57.0380       08.07 E                  Other stone fruit, fresh
 57.0390       08.08 C                  Bilberries (fruit of the species Vaccinium myrtillus)
 57.0400       08.08 E                  Papaws, fresh
 57.0410       08.08 F                  Other berries, fresh                                                                            \
 57.0420       08.09 '                  Other fruit, fresh
 57.0430   ex 08.10                     Fruit (whether or npt cooked), preserved by freezing, not containing added sugar, excluding
                                        strawberries
 57.0440       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
 57.0450       08.12                    Fruit, dried, other than that falling within heading No 08.01 , 08.02, 08.03, 08.04 or 08.05
 57.0460       08.13                    Peel of melons and citrus fruit, fresh, frozen,,dried, or provisionally preserved in brine, in sulphur
                                        water or in other preservative solutions
57.0470       CHAPTER 9                COFFEE, TEA, MATfe AND SPICES
57^0480        10.06 A                 Rice for sowing (b)
57.0490        11.04 A               , Flour of dried leguminous vegetables falling within heading No 07.05
57.0500        11.04 B                 Flour of the fruits falling within any heading in Chapter 8
57.0510        11.05                   Flour, meal and flakes of potato
57.0520        11.08 B                 Inulin     -
57.0530    ex CHAPTER 12               OIL SEEDS AND OLEAGINOUS FRUIT ; MISCELLANEOUS GRAINS, SEEDS AND
                                       FRUIT ; INDUSTRIAL AND MEDICAL PLANTS ; STRAW AND FODDER ; EXCLUD­
                                       ING SUGAR BEET AND SUGAR CANE FALLING WITHIN HEADING No 12.04
(b) Entry under this subheading is subject to conditions to be determined by the competent authorities .
 ---pagebreak--- 31 . 12 . 86                        Official Journal of the European Communities                                   No L 373 / 159
57.0540         CHAPTER 13     LACS ; GUMS ; RESINS AND OTHER VEGETABLE SAPS AND EXTRACTS
57.0550         CHAPTER 14     VEGETABLE PLAITING MATERIALS ; VEGETABLE PRODUCTS NOT ELSEWHERE
                               SPECIFIED OR INCLUDED
57.0560         15.02          Fats of bovine cattle, sheep or goats, unrendered ; rendered or solvent-extracted fats (including
                               'premier jus') obtained from those unrendered fats
57.0570          15.03         Lard stearin, oleastearin and tallow stearin ; lard-oil, oleo-oil and tallow oil, not emulsified or
                               mixed or prepared in any way
57.0580          15.04         Fats and oils, of fish and marine mammals, whether or not refined
57.0590         15.05          Wool grease and fatty substances derived therefrom (including lanolin)
57.0600         15.06          Other animal oils and fats (including neat's-foot oil and fats from bones or waste)
57.0610      ex 15.07          Fixed vegetable oils, fluid or solid, crude, refined or purified, excluding olive oil falling within
                               subheading 15.07 A
57.0620         15.08          Animal and vegetable oils, boiled, oxidized, dehydrated, sulphurized, blown or polymerized by
                               heat in vacuum or in inert gas, or otherwise modified
57.0630         15.10          Fatty acids ; acid oils from refining ; fatty alcohols
57.0640         15.11         Glycerol and glycerol lyes
57.0650         15.12          Animal or vegetable oils and fats, wholly or partly hydrogenated, or solidified or hardened by
                               any other process, whether or not refined, but not further prepared
57.0660          15.13         Margarine, imitation lard and other prepared edible fats
57.0670          15.15         Spermaceti, crude, pressed or refined, whether or not coloured ; beeswax and other insect waxes,
                               whether or not coloured
57.0680          15.16         Vegetable waxes, whether or not coloured
57.0690          15.17 A       Degras
57.0700          15.17 B II    Residues resulting from the treatment of fatty substances or animal or vegetable waxes, excluding
                             - products falling within subheading 15.17 B 1
57.0710          16.02 A I     Other prepared or preserved liver of goose or ducks
57.0720          16.02 B II    Other prepared or preserved meat or meat offal or game or rabbit
57.0730          16.02 B III   Other prepared or preserved meat or meat offal, containing bovine meat or offal, other products
                b) 1 bb)       than those falling within subheading 16.02 B III b) 1 aa)
57.0740          16.02 B       Other prepared or preserved meat or meat offal
                III b) 2
57.0750          16.03         Meat extracts, meat juices and fish extracts
57.0760          16.04         Prepared or preserved fish, including caviar and caviar substitutes
57.0770          16.05         Crustaceans and molluscs, prepared or preserved
57.0780          17.04         Sugar confectionery, not containing cocoa
57.0790         CHAPTER 18     COCOA AND COCOA PREPARATIONS
57.0800         CHAPTER 19     PREPARATIONS OF CEREALS, FLOUR OR STARCH ; PASTRYCOOKS' PRODUCTS
57.0810      ex CHAPTER 20     PREPARATIONS OF VEGETABLES, FRUIT OR OTHER PARTS OF PLANTS, EX­
                               CLUDING : JUICES OF PINEAPPLES FALLING WITHIN SUBHEADINGS 20.07 A
                               III a) AND A III b)
 ---pagebreak--- No L 373 / 160              Official Journal of the European Communities                                     31 . 12 . 86
57.0820 ex CHAPTER 21 MISCELLANEOUS EDIBLE PREPARATIONS, EXCLUDING SUGAR SYRUPS FALL­
                      ING WITHIN SUBHEADING 21.07 F
57.0830 ex CHAPTER 22 BEVERAGES, SPIRITS AND VINEGAR, EXCLUDING PRODUCTS FALLING
                      WITHIN HEADINGS AND SUBHEADINGS No 22.04, 22.05 , 22.07 A AND 22.09 C I
57.0840     23.01     Flour and meals, of meat, offals, fish, crustaceans or molluscs, unfit for human consumption ;
                      greaves
57.0850     23.02 B   Bran, sharps and other residues derived from the sifting, milling or working of leguminous
                      vegetables
57.0860     23.06 B   Products of vegetable origin of a kind used for animal food, not elsewhere specified or included,
                      other than those falling within subheading 23.06 A
57.0870     23.07 A   Sweetened forage ; other preparations of a kind used in animal feeding ; fish or marine mammal
                      solubles                                    V
57.0880     23.07 C   Sweetened forage ; other preparations of a kind used in animal feeding, other than those products
                      falling within subheadings 23.07 A and B
57.0890     24.02     Manufactured tobacco ; tobacco extracts and essences
 ---pagebreak--- 31 . 12 . 86               Official Journal of the European Communities                           No L 373 / 161
                                                 ANNEX V
                                List of least-developed developing countries
             224 Sudan                                            342 Somalia
             232 Mali                                             350 Uganda
             236 Burkina Faso                                     352 Tanzania
             240 Niger                                            355 Seychelles and dependencies
             244 Chad                                             375 Comoros
             247 Republic of Cape Verde                           386 Malawi
             252   Gambia                                         391 Botswana
             257   Guinea Bissau                                  395 Lesotho
             260   Guinea                                         452 Haiti
             264   Sierra Leone                                   652 North Yemen
             280 Togo                                             656 South Yemen
             284 Benin                                            660 Afghanistan
             306 Central African Republic                         666 Bangladesh
             310 Equatorial Guinea                                667 Maldives
             3 1 1 Sao Tome and Principe                          672 Nepal
             324 Rwanda                                           675 Bhutan
             328 Burundi .                                        684 Laos
             334 Ethiopia                                         817 Tonga
             338 Djibouti                                         819 Western Samoa