CELEX: 52017PC0153
Language: en
Date: 2017-03-29
Title: Proposal for a COUNCIL DECISION on the position to be adopted, on behalf of the European Union, within the EEA Joint Committee concerning an amendment to Protocol 3 to the EEA Agreement, concerning products referred to in Article 8(3)(b) of the Agreement

EUROPEAN COMMISSION
            Brussels, 29.3.2017
            COM(2017) 153 final
            2017/0069(NLE)
            Proposal for a
            COUNCIL DECISION
            on the position to be adopted, on behalf of the European Union,within the EEA Joint Committee concerning an amendment to Protocol 3 to the EEA Agreement, concerning products referred to in Article 8(3)(b) of the Agreement
            
               
         
         
            
               EXPLANATORY MEMORANDUM
            
            
               1.CONTEXT OF THE PROPOSAL
            
            
               •Reasons for and objectives of the proposal
            
            
               The draft Decision of the EEA Joint Committee (annexed to the proposed Council Decision) aims to amend Protocol 3 to the Agreement on the European Economic Area (EEA Agreement), which determines the trade arrangements for certain categories of processed agricultural products between the European Union, on the one hand, and the EEA countries (Norway, Iceland, Liechtenstein), on the other.
            
            
               Iceland and the European Union represented by the European Commission have agreed to eliminate tariffs for certain products listed in this Protocol. These concessions will apply only to products originating respectively in the European Union and in Iceland.
            
            
               It should be noted that the EEA Agreement only refers to the EEA origin. In order to ensure that the new concessions will only apply bilaterally between the EU and Iceland, this amendment to Protocol 3 inserts a reference to the EU and Icelandic origin in the meaning of the Regional Convention on pan-Euro-Mediterranean preferential rules of origin.
            
            
               •Consistency with existing policy provisions in the policy area
            
            
               The draft Decision contributes to further liberalising and promoting trade between the European Union and Iceland. This is fully in line with the EU's objective to improve market access for EU products in third countries.
            
            
               The bilateral trade concessions are incorporated in Protocol 2 to the Agreement between the European Economic Community and the Republic of Iceland signed on 22 July 1972 (the bilateral free trade agreement). However, for virtually all products listed in that old bilateral Protocol with Iceland, Protocol 3 to the EEA agreement already grants a more favourable tariff treatment and, pursuant to Article 120 EEA, the EEA agreement shall prevail over provisions in the bilateral agreement. Moreover, the draft Decision is in line with the overall objective of the bilateral free trade agreement to “eliminate progressively the obstacles to substantially all their trade”.
            
            
               •Consistency with other Union policies
            
            
               Gradual liberalisation of trade in processed agricultural products between the European Union, on the one hand, and the EEA countries (Norway, Iceland, Liechtenstein), on the other is fully in line with the objectives of the EEA Agreement aiming at establishing a dynamic and homogeneous European Economic Area, based on common rules and equal conditions of competition. 
            
            
               2.LEGAL BASIS, SUBSIDIARITY AND PROPORTIONALITY
            
            
               •Legal basis
            
            
               Article 2(2) of Protocol 3 to the EEA Agreement stipulates that the customs duties set out in the Annexes to Table I of Protocol 3 to the EEA Agreement can be adapted by the EEA Joint Committee taking account of mutual concessions.
            
            
               Article 1(3) of Council Regulation (EC) No 2894/94
                  1
                concerning arrangements for implementing the EEA Agreement provides that the Council establishes the position to be adopted on the Union’s behalf on such Decisions, on a proposal from the Commission. 
            
            
               The Commission in cooperation with the EEAS submits the draft Decision of the EEA Joint Committee for adoption by the Council as the Union’s position. The Commission would hope to be able to present it in the EEA Joint Committee at the earliest possible opportunity.
            
            
               •Subsidiarity (for non-exclusive competence) 
            
            
               The proposal concerns the common trade policy for which, pursuant to Article 3 TFEU, the EU has exclusive competence.
            
            
               The process of amending provisions of Protocol 3 to EEA Agreement is conducted in conformity with the Council Regulation (EC) No 2894/94 of 28 November 1994 concerning arrangements for implementing the Agreement on the European Economic Area. 
            
         
         
            
               •Proportionality
            
            
               In accordance with the principle of proportionality, the proposal does not go beyond what is necessary in order to achieve its objective – to establish a dynamic and homogeneous European Economic Area, based on common rules and equal conditions of competition.
            
            
               •
                     Choice of the instrument
            
            
               In conformity with Article 98 of the EEA Agreement, the chosen instrument is the EEA Joint Committee decision. The EEA Joint Committee shall ensure the effective implementation and operation of the EEA Agreement. To this end, it shall take decisions in the cases provided for in the EEA Agreement. 
            
            
               3.BUDGETARY IMPLICATIONS
            
            
               The proposal will eliminate import duties levied upon import of most processed agricultural products from Iceland into the EU. The impact on EU revenue is expected to amount to EUR – 0.5 million per year.
            
            
               4.OTHER ELEMENTS
            
            
               The draft Decision of the EEA Joint Committee attached to the draft Council Decision shall enter into force as soon as all the notifications under Article 103(1) of the EEA Agreement have been made, or on the same day as the entry into force of the Agreement in the form of an Exchange of Letters between the European Union and Iceland concerning additional trade preferences in agricultural products, whichever is the later. This Agreement was negotiated by the Directorate General for Agriculture of the European Commission in line with Article 19 of the EEA Agreement. 
            
            
               
            
               2017/0069 (NLE)
            
            
               Proposal for a
            
            
               COUNCIL DECISION
            
            
               on the position to be adopted, on behalf of the European Union,
                  within the EEA Joint Committee concerning an amendment to Protocol 3 to the EEA Agreement, concerning products referred to in Article 8(3)(b) of the Agreement
            
            
               THE COUNCIL OF THE EUROPEAN UNION,
            
            
               Having regard to the Treaty on the Functioning of the European Union, and in particular Article 114 in conjunction with Article 218(9) thereof,
            
            
               Having regard to Council Regulation (EC) No 2894/94 of 28 November 1994
                  2
                concerning arrangements for implementing the Agreement on the European Economic Area, and in particular Article 1(3) thereof,
            
            
               Having regard to the proposal from the European Commission,
            
            
               Whereas:
            
            
               (1)The Agreement on the European Economic Area ('the EEA Agreement') entered into force on 1 January 1994.
            
            
               (2)Pursuant to Article 98 of the EEA Agreement, the EEA Joint Committee may decide to amend, inter alia, Protocol 3 concerning products refered to in Article 8(3)(b) of the EEA Agreement, determining specific trade arrangements for certain agricultural and processed agricultural products between the Contracting Parties.
            
         
         
            
               (3)Article 2(2) of Protocol 3 to the EEA Agreement stipulates that the customs duties set out in the Annexes to Table I of Protocol 3 to the EEA Agreement can be adapted by the EEA Joint Committee taking account of mutual concessions. Iceland and the European Union have agreed to eliminate tariffs for certain products listed in Protocol 3 to the EEA Agreement. These concessions will apply only to products originating respectively in the European Union and in Iceland, in the meaning of the Regional Convention on pan-Euro-Mediterranean preferential rules of origin.
            
            
               (4)Protocol 3 to the EEA Agreement should therefore be amended accordingly. 
            
            
               (5)The position of the Union within the EEA Joint Committee should therefore be based on the attached draft Decision,
            
            
               HAS ADOPTED THIS DECISION: 
            
            
               Article 1
            
            
               The position to be adopted, on behalf of the Union, within the EEA Joint Committee on the proposed amendment to Protocol 3 to the EEA Agreement, shall be based on the draft decision of the EEA Joint Committee attached to this Decision.
            
            
               Article 2
            
            
               This Decision shall enter into force on the date of its adoption.
            
            
               Done at Brussels,
            
            
               
                     For the Council
               
               
                     The President
               
            
            
               LEGISLATIVE FINANCIAL STATEMENT FOR PROPOSALS HAVING A BUDGETARY IMPACT EXCLUSIVELY LIMITED TO THE REVENUE SIDE
            
            
               1.NAME OF THE PROPOSAL
            
            
               Decision of the EEA Joint Committee amending Protocol 3 to the EEA Agreement, concerning products referred to in Article 8(3)(b) of the Agreement
            
            
            
               2.BUDGET LINES
            
            
            
               Chapter and Article : 1 2 0 Customs duties and other duties referred to in Article 2(1)(a) of Decision 2007/436/EC, Euratom
            
            
               Amount budgeted under chapter 1 2 0 : EUR 20 000.5 million (DB 2017)
            
            
         
         
            
               3.FINANCIAL IMPACT 
            
            
               ☑
                     Proposal has no financial impact on expenditure but has a financial impact on revenue – the effect is as follows
                  3
               :
            
            
               (€ million to one decimal place)
            
            
                     
                        Budget line
                     
                  
                  
                     
                        Revenue
                     
                  
                  
                     
                        2017
                     
                  
                  
                     
                        2018
                     
                  
               
                     
                        Article 1 2 0
                     
                     
                         
                     
                  
                  
                     
                        Impact on own resources
                     
                  
                  
                     
                        – 0.5
                     
                  
                  
                     
                        – 0.5
                     
                  
               
            
                     
                        Situation following action
                     
                  
               
                     
                  
                  
                     
                        2019
                     
                  
                  
                     
                        2020
                     
                  
                  
                     
                        2021
                     
                  
                  
                     
                        2022
                     
                  
                  
                     
                        2023
                     
                  
               
                     
                        Article 1 2 0 
                     
                     
                          
                     
                  
                  
                     
                        – 0.5
                     
                  
                  
                     
                        – 0.5
                     
                  
                  
                     
                        – 0.5
                     
                  
                  
                     
                        – 0.5
                     
                  
                  
                     
                        – 0.5
                     
                  
               
                
            
            
               4.ANTI-FRAUD MEASURES
            
            
               Provisions on import duties include the measures necessary for preventing fraud and irregularities (application of the controls provided in the Community Customs Code and its implementing provisions).
            
            
               5.OTHER REMARKS 
            
            
               The impact in section 3 corresponds to an estimate of the amount of customs duties actually levied in the period 2013-2015, after deduction of 20% collection costs. The estimate for customs duties is based on COMEXT trade data on imports registered under MFN and preferential treatments already in place and on the tariff applicable in those respective cases in 2016. Where complex compound duties apply, ad-valorem equivalents have been used.
            
         
         
            
                  
                     (1)
                  OJ L 305, 30.11.1994, p. 6–8
               
               
                  
                     (2)
                  OJ L 305, 30.11.1994, p. 6–8.
               
               
                  
                     (3)
                  The amounts per year are based on the methodology presented in section 5. For the purpose of this fiche, it is assumed that the measure would enter into force on 1 January 2017.
               
            
      
    ---documentbreak--- 
      
         
               EUROPEAN COMMISSION
            Brussels, 29.3.2017
            COM(2017) 153 final
            ANNEX
            to the
            Proposal for a Council Decision
            on the position to be adopted, on behalf of the European Union,within the EEA Joint Committee concerning an amendment to Protocol 3 to the EEA Agreement, concerning products referred to in Article 8(3)(b) of the Agreement
            
               
         
         
            
               DECISION OF THE EEA JOINT COMMITTEE 
               No […]
               of […]
               amending Protocol 3 to the EEA Agreement, 
               
                  concerning products referred to in Article 8(3)(b) of the Agreement
            
            
               THE EEA JOINT COMMITTEE,
            
            
               Having regard to the Agreement on the European
                      Economic Area (“the EEA Agreement”), and in particular Article 98 thereof,
            
            
               Whereas:
            
            
               (1)Protocol 3 to the EEA Agreement determines specific trade arrangements for certain agricultural and processed agricultural products between the Contracting Parties.
            
            
               (2)Article 2(2) of Protocol 3 to the EEA Agreement stipulates that the customs duties set out in the Annexes to Table I of Protocol 3 to the EEA Agreement can be adapted by the EEA Joint Committee taking account of mutual concessions. Iceland and the European Union have agreed to eliminate tariffs for certain products listed in Protocol 3 to the EEA Agreement. These concessions will apply only to products originating respectively in the European Union and in Iceland, in the meaning of the Regional Convention on pan-Euro-Mediterranean preferential rules of origin.
            
            
               (3)Protocol 3 to the EEA Agreement should therefore be amended accordingly,
            
            
               HAS ADOPTED THIS DECISION:
            
            
               Article 1
            
            
               Protocol 3 to the EEA Agreement shall be amended as follows.
            
            
               1.In Article 2, the following subparagraph is added at the end of paragraph 1:
            
            
               ‘Products covered by Table I originating in Iceland or the European Union in accordance with the provisions of the Regional Convention on pan-Euro-Mediterranean preferential rules of origin shall be subject to the customs duties set out in, respectively, point 4a of Annex I to Table I and point 1a of Annex II to Table I.’
            
            
               2.Annex I to Table I is amended as set out in Annex I to this Decision.
            
            
               3.Annex II to Table I is amended as set out in Annex II to this Decision.
            
            
               Article 2
            
            
               This Decision shall enter into force on […], provided that all the notifications under Article 103(1) of the EEA Agreement have been made
                  1*, or on the same day as the entry into force of the Agreement in the form of an Exchange of Letters between the European Union and Iceland concerning additional trade preferences in agricultural products
                  2
               , whichever is the later.   
            
            
               Article 3
            
            
               This Decision shall be published in the EEA Section of, and in the EEA Supplement to, the Official Journal of the European Union.
            
            
               Done at Brussels, […].
            
         
         
            
               
                     For the EEA Joint Committee
               
               
                     The President
                     […]
                        
                        
                        
                        
                        
                        
                        
                        
                        
                     The Secretaries
               
               
                     To the EEA Joint Committee
                     […]
               
            
            
               
            
               ANNEX I
            
            
               Annex I to Table I of Protocol 3 to the Agreement is amended as follows:
            
            
               (1)The following paragraph is added after paragraph (4):
            
            
               ‘(4a)The customs duties applicable to the following products originating in Iceland shall be zero:
            
            
                     
                        CN Code
                     
                  
                  
                     
                        Comments
                     
                  
               
                     
                        0710 40 00
                     
                  
                  
                     
                  
               
                     
                        0711 90 30
                     
                  
                  
                     
                  
               
                     
                        ex 1302 20 10
                     
                  
                  
                     
                        Containing 5% or more by weight of added sugar
                     
                  
               
                     
                        ex 1302 20 90
                     
                  
                  
                     
                        Containing 5% or more by weight of added sugar
                     
                  
               
                     
                        1517 10 10
                     
                  
                  
                     
                  
               
                     
                        1517 90 10
                     
                  
                  
                     
                  
               
                     
                        1704 10 10
                     
                  
                  
                     
                  
               
                     
                        1704 10 90
                     
                  
                  
                     
                  
               
                     
                        1704 90 10
                     
                  
                  
                     
                  
               
                     
                        1704 90 30
                     
                  
                  
                     
                  
               
                     
                        1704 90 51
                     
                  
                  
                     
                  
               
                     
                        1704 90 55
                     
                  
                  
                     
                  
               
                     
                        1704 90 61
                     
                  
                  
                     
                  
               
                     
                        1704 90 65
                     
                  
                  
                     
                  
               
                     
                        1704 90 71
                     
                  
                  
                     
                  
               
                     
                        1704 90 75
                     
                  
                  
                     
                  
               
                     
                        1704 90 81
                     
                  
                  
                     
                  
               
                     
                        1704 90 99
                     
                  
                  
                     
                  
               
                     
                        1806 10 15
                     
                  
                  
                     
                  
               
                     
                        1806 10 20
                     
                  
                  
                     
                  
               
                     
                        1806 10 30
                     
                  
                  
                     
                  
               
                     
                        1806 10 90
                     
                  
                  
                     
                  
               
                     
                        1806 20 10
                     
                  
                  
                     
                  
               
                     
                        1806 20 30
                     
                  
                  
                     
                  
               
                     
                        1806 20 50
                     
                  
                  
                     
                  
               
                     
                        1806 20 70
                     
                  
                  
                     
                  
               
                     
                        1806 20 80
                     
                  
                  
                     
                  
               
                     
                        1806 20 95
                     
                  
                  
                     
                  
               
                     
                        1806 31 00
                     
                  
                  
                     
                  
               
                     
                        1806 32 10
                     
                  
                  
                     
                  
               
                     
                        1806 32 90
                     
                  
                  
                     
                  
               
                     
                        1806 90 11
                     
                  
                  
                     
                  
               
                     
                        1806 90 19
                     
                  
                  
                     
                  
               
                     
                        1806 90 31
                     
                  
                  
                     
                  
               
                     
                        1806 90 39
                     
                  
                  
                     
                  
               
                     
                        1806 90 50
                     
                  
                  
                     
                  
               
                     
                        1806 90 60
                     
                  
                  
                     
                  
               
                     
                        1806 90 70
                     
                  
                  
                     
                  
               
                     
                        1806 90 90
                     
                  
                  
                     
                  
               
                     
                        1901 10 00
                     
                  
                  
                     
                  
               
                     
                        1901 20 00
                     
                  
                  
                     
                  
               
                     
                        1901 90 11
                     
                  
                  
                     
                  
               
                     
                        1901 90 19
                     
                  
                  
                     
                  
               
                     
                        1901 90 99
                     
                  
                  
                     
                  
               
                     
                        1902 11 00
                     
                  
                  
                     
                  
               
                     
                        1902 19 10
                     
                  
                  
                     
                  
               
                     
                        1902 19 90
                     
                  
                  
                     
                  
               
                     
                        1902 20 10
                     
                  
                  
                     
                  
               
                     
                        1902 20 91
                     
                  
                  
                     
                  
               
                     
                        1902 20 99
                     
                  
                  
                     
                  
               
                     
                        1902 30 10
                     
                  
                  
                     
                  
               
                     
                        1902 30 90
                     
                  
                  
                     
                  
               
                     
                        1902 40 10
                     
                  
                  
                     
                  
               
                     
                        1902 40 90
                     
                  
                  
                     
                  
               
                     
                        1903 00 00
                     
                  
                  
                     
                  
               
                     
                        1904 10 10
                     
                  
                  
                     
                  
               
                     
                        1904 10 30
                     
                  
                  
                     
                  
               
                     
                        1904 10 90
                     
                  
                  
                     
                  
               
                     
                        1904 20 10
                     
                  
                  
                     
                  
               
                     
                        1904 20 91
                     
                  
                  
                     
                  
               
                     
                        1904 20 95
                     
                  
                  
                     
                  
               
                     
                        1904 20 99
                     
                  
                  
                     
                  
               
                     
                        1904 30 00
                     
                  
                  
                     
                  
               
                     
                        1904 90 10
                     
                  
                  
                     
                  
               
                     
                        1904 90 80
                     
                  
                  
                     
                  
               
                     
                        1905 10 00
                     
                  
                  
                     
                  
               
                     
                        1905 20 10
                     
                  
                  
                     
                  
               
                     
                        1905 20 30
                     
                  
                  
                     
                  
               
                     
                        1905 20 90
                     
                  
                  
                     
                  
               
                     
                        1905 31 11
                     
                  
                  
                     
                  
               
                     
                        1905 31 19
                     
                  
                  
                     
                  
               
                     
                        1905 31 30
                     
                  
                  
                     
                  
               
                     
                        1905 31 91
                     
                  
                  
                     
                  
               
                     
                        1905 31 99
                     
                  
                  
                     
                  
               
                     
                        1905 32 05
                     
                  
                  
                     
                  
               
                     
                        1905 32 11
                     
                  
                  
                     
                  
               
                     
                        1905 32 19
                     
                  
                  
                     
                  
               
                     
                        1905 32 91
                     
                  
                  
                     
                  
               
                     
                        1905 32 99
                     
                  
                  
                     
                  
               
                     
                        1905 40 10
                     
                  
                  
                     
                  
               
                     
                        1905 40 90
                     
                  
                  
                     
                  
               
                     
                        1905 90 10 
                     
                  
                  
                     
                  
               
                     
                        1905 90 20
                     
                  
                  
                     
                  
               
                     
                        1905 90 30
                     
                  
                  
                     
                  
               
                     
                        1905 90 45
                     
                  
                  
                     
                  
               
                     
                        1905 90 55
                     
                  
                  
                     
                  
               
                     
                        1905 90 60
                     
                  
                  
                     
                  
               
                     
                        1905 90 90
                     
                  
                  
                     
                  
               
                     
                        2001 90 30
                     
                  
                  
                     
                  
               
                     
                        2001 90 40
                     
                  
                  
                     
                  
               
                     
                        2004 10 91
                     
                  
                  
                     
                  
               
                     
                        2004 90 10
                     
                  
                  
                     
                  
               
                     
                        2005 20 10
                     
                  
                  
                     
                  
               
                     
                        2005 80 00
                     
                  
                  
                     
                  
               
                     
                        ex 2006 00 38
                     
                  
                  
                     
                        Sweet corn (Zea Mays var. saccharata)
                     
                  
               
                     
                        ex 2006 00 99
                     
                  
                  
                     
                        Sweet corn (Zea Mays var. saccharata)
                     
                  
               
                     
                        2007 10 10
                     
                  
                  
                     
                  
               
                     
                        2007 10 91
                     
                  
                  
                     
                  
               
                     
                        2007 10 99
                     
                  
                  
                     
                  
               
                     
                        2007 91 10
                     
                  
                  
                     
                  
               
                     
                        2007 91 30
                     
                  
                  
                     
                  
               
                     
                        2007 91 90
                     
                  
                  
                     
                  
               
                     
                        2007 99 10
                     
                  
                  
                     
                  
               
                     
                        2007 99 20
                     
                  
                  
                     
                  
               
                     
                        2007 99 31 
                     
                  
                  
                     
                  
               
                     
                        2007 99 33 
                     
                  
                  
                     
                  
               
                     
                        2007 99 35
                     
                  
                  
                     
                  
               
                     
                        2007 99 39
                     
                  
                  
                     
                  
               
                     
                        2007 99 50
                     
                  
                  
                     
                  
               
                     
                        2007 99 93
                     
                  
                  
                     
                  
               
                     
                        2007 99 97
                     
                  
                  
                     
                  
               
                     
                        ex 2008 11 91
                     
                  
                  
                     
                        Roasted
                     
                  
               
                     
                        2008 99 85
                     
                  
                  
                     
                  
               
                     
                        2008 99 91
                     
                  
                  
                     
                  
               
                     
                        ex 2101 12 92
                     
                  
                  
                     
                        Containing by weight 1,5% or more milk fat, 2.5% or more milk proteins, 5% or more sugar or 5% or more starch
                     
                  
               
                     
                        ex 2101 12 98
                     
                  
                  
                     
                        Containing by weight 1,5% or more milk fat, 2.5% or more milk proteins, 5% or more sugar or 5% or more starch
                     
                  
               
                     
                        ex 2101 20 92
                     
                  
                  
                     
                        Containing by weight 1,5% or more milk fat, 2.5% or more milk proteins, 5% or more sugar or 5% or more starch
                     
                  
               
                     
                        ex 2101 20 98
                     
                  
                  
                     
                        Containing by weight 1,5% or more milk fat, 2.5% or more milk proteins, 5% or more sugar or 5% or more starch
                     
                  
               
                     
                        2101 30 19
                     
                  
                  
                     
                  
               
                     
                        2101 30 99
                     
                  
                  
                     
                  
               
                     
                        2102 10 31
                     
                  
                  
                     
                  
               
                     
                        2102 10 39
                     
                  
                  
                     
                  
               
                     
                        2102 20 11
                     
                  
                  
                     
                  
               
                     
                        2102 20 19
                     
                  
                  
                     
                  
               
                     
                        2103 20 00
                     
                  
                  
                     
                  
               
                     
                        2103 90 90
                     
                  
                  
                     
                  
               
                     
                        2104 10 00
                     
                  
                  
                     
                  
               
                     
                        2106 10 20
                     
                  
                  
                     
                  
               
                     
                        2106 10 80
                     
                  
                  
                     
                  
               
                     
                        ‘2106 90 20
                     
                  
                  
                     
                  
               
                     
                        2106 90 92
                     
                  
                  
                     
                  
               
                     
                        2202 10 00
                     
                  
                  
                     
                  
               
                     
                        2202 90 10
                     
                  
                  
                     
                  
               
                     
                        2202 90 91
                     
                  
                  
                     
                  
               
                     
                        2202 90 95
                     
                  
                  
                     
                  
               
                     
                        2202 90 99
                     
                  
                  
                     
                  
               
                     
                        2205 10 10
                     
                  
                  
                     
                  
               
                     
                        2205 10 90
                     
                  
                  
                     
                  
               
                     
                        2205 90 10
                     
                  
                  
                     
                  
               
                     
                        2205 90 90
                     
                  
                  
                     
                  
               
                     
                        2207 20 00
                     
                  
                  
                     
                  
               
                     
                        2208 90 91
                     
                  
                  
                     
                  
               
                     
                        2208 90 99
                     
                  
                  
                     
                  
               
                     
                        2209 00 11
                     
                  
                  
                     
                  
               
                     
                        2209 00 19
                     
                  
                  
                     
                  
               
                     
                        2209 00 91
                     
                  
                  
                     
                  
               
                     
                        2209 00 99
                     
                  
                  
                     
                  
               
                     
                        2402 10 00
                     
                  
                  
                     
                  
               
                     
                        2402 20 90
                     
                  
                  
                     
                  
               
                     
                        2402 90 00
                     
                  
                  
                     
                  
               
                     
                        2403 11 00
                     
                  
                  
                     
                  
               
                     
                        2403 19 10
                     
                  
                  
                     
                  
               
                     
                        2403 19 90
                     
                  
                  
                     
                  
               
                     
                        2403 91 00
                     
                  
                  
                     
                  
               
                     
                        2403 99 10
                     
                  
                  
                     
                  
               
                     
                        2905 43 00
                     
                  
                  
                     
                  
               
                     
                        2905 44 11
                     
                  
                  
                     
                  
               
                     
                        2905 44 19
                     
                  
                  
                     
                  
               
                     
                        2905 44 91
                     
                  
                  
                     
                  
               
                     
                        2905 44 99
                     
                  
                  
                     
                  
               
                     
                        3302 10 10
                     
                  
                  
                     
                  
               
                     
                        3302 10 21
                     
                  
                  
                     
                  
               
                     
                        3302 10 29
                     
                  
                  
                     
                  
               
                     
                        3501 10 50
                     
                  
                  
                     
                  
               
                     
                        3501 10 90
                     
                  
                  
                     
                  
               
                     
                        3501 90 10
                     
                  
                  
                     
                  
               
                     
                        3501 90 90
                     
                  
                  
                     
                  
               
                     
                        3505 10 10
                     
                  
                  
                     
                  
               
                     
                        3505 10 50
                     
                  
                  
                     
                  
               
                     
                        3505 10 90
                     
                  
                  
                     
                  
               
                     
                        3505 20 10
                     
                  
                  
                     
                  
               
                     
                        3505 20 30
                     
                  
                  
                     
                  
               
                     
                        3505 20 50
                     
                  
                  
                     
                  
               
                     
                        3505 20 90
                     
                  
                  
                     
                  
               
                     
                        3809 10 10
                     
                  
                  
                     
                  
               
                     
                        3809 10 30
                     
                  
                  
                     
                  
               
                     
                        3809 10 50
                     
                  
                  
                     
                  
               
                     
                        3809 10 90
                     
                  
                  
                     
                  
               
                     
                        3824 60 11
                     
                  
                  
                     
                  
               
                     
                        3824 60 19
                     
                  
                  
                     
                  
               
                     
                        3824 60 91
                     
                  
                  
                     
                  
               
                     
                        3824 60 99
                     
                  
                  
                     
                  
               
            
               (2)Paragraph (8) is replaced by the following:
            
            
               ‘(8)Tariff codes set out in this Annex refer to those applicable in the European Union on 1 January 2004. However, the tariff codes set out in paragraph (4a) refer to those applicable in the European Union on 1 January 2015. The terms of this Annex will not be affected by any changes that may be made in the tariff nomenclature.’
            
            
               
            
               ANNEX II
            
            
               Annex II to Table I of Protocol 3 to the Agreement is amended as follows:
            
            
               (1)The following paragraph is added after paragraph (1):
            
            
               ‘(1a)The customs duties applicable to the following products originating in the European Union shall be zero:
            
            
                     
                        Icelandic Tariff Code
                     
                  
                  
                     
                        Product description
                     
                  
               
                     
                        0501.0000
                     
                  
                  
                     
                        Human hair, unworked, whether or not washed or scoured; waste of human hair 
                     
                  
               
                     
                        0502
                     
                  
                  
                     
                        Pigs', hogs' or boars' bristles and hair; badger hair and other brush making hair; waste of such bristles or hair:
                     
                  
               
                     
                        0502.1000
                     
                  
                  
                     
                        -
                              Pigs', hogs' or boars'  bristles and hair and waste thereof 
                     
                  
               
                     
                        0502.9000
                     
                  
                  
                     
                        -
                              Other
                     
                  
               
                     
                        0505
                     
                  
                  
                     
                        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:
                     
                  
               
                     
                         
                     
                  
                  
                     
                        -
                              Feathers of a kind used for stuffing; down:
                     
                  
               
                     
                        0505.1001
                     
                  
                  
                     
                        - -
                              Feathers
                     
                  
               
                     
                        0505.1002
                     
                  
                  
                     
                        - -
                              Eider down, cleaned 
                     
                  
               
                     
                        0505.1003
                     
                  
                  
                     
                        - -
                              Other down 
                     
                  
               
                     
                        0505.1009
                     
                  
                  
                     
                        - -
                              Other 
                     
                  
               
                     
                        0505.9000
                     
                  
                  
                     
                        -
                              Other 
                     
                  
               
                     
                        0507
                     
                  
                  
                     
                        Ivory, tortoise-shell, whalebone and whalebone hair, horns, antlers, hooves, nails, claws and beaks, unworked or simply prepared but not cut to shape; powder and waste of these products:
                     
                  
               
                     
                         
                     
                  
                  
                     
                        -
                              Ivory; ivory powder and waste:
                     
                  
               
                     
                        0507.1001
                     
                  
                  
                     
                        - -
                              Whale teeth 
                     
                  
               
                     
                        0507.1009
                     
                  
                  
                     
                        - -
                              Other 
                     
                  
               
                     
                         
                     
                  
                  
                     
                        -
                              Other
                     
                  
               
                     
                        0507.9001
                     
                  
                  
                     
                        - -
                              Whalebone 
                     
                  
               
                     
                        0507.9002
                     
                  
                  
                     
                        - -
                              Bird's claws 
                     
                  
               
                     
                        0507.9003
                     
                  
                  
                     
                        - -
                              Sheep horns 
                     
                  
               
                     
                        0507.9004
                     
                  
                  
                     
                        - -
                              Bovine horns 
                     
                  
               
                     
                        0507.9009
                     
                  
                  
                     
                        - -
                              Other 
                     
                  
               
                     
                        0508.0000
                     
                  
                  
                     
                        Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttle-bone, unworked or simply prepared but not cut to shape powder and waste thereof 
                     
                  
               
                     
                        0510.0000
                     
                  
                  
                     
                        Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise provisionally preserved 
                     
                  
               
                     
                        ex 0710
                     
                  
                  
                     
                        Vegetables (uncooked or cooked by steaming or boiling in water), frozen:
                     
                  
               
                     
                        0710.4000
                     
                  
                  
                     
                        -
                              Sweet corn 
                     
                  
               
                     
                        ex 0711
                     
                  
                  
                     
                        Vegetables 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:
                     
                  
               
                     
                         
                     
                  
                  
                     
                        -
                              Other vegetables; mixtures of vegetables:
                     
                  
               
                     
                        0711.9002
                     
                  
                  
                     
                        - -
                              Sweet corn
                     
                  
               
                     
                        ex 1302
                     
                  
                  
                     
                        Vegetable saps and extracts; pectic substances, pectinates and pectates; agar -agar and other mucilages and thickeners, whether or not modified, derived from vegetable products:
                     
                  
               
                     
                         
                     
                  
                  
                     
                        -
                              Vegetable saps and extracts:
                     
                  
               
                     
                         
                     
                  
                  
                     
                        - -
                              Other: 
                     
                  
               
                     
                        1302.1901
                     
                  
                  
                     
                        - - -
                              For food preparations
                     
                  
               
                     
                        1302.1909
                     
                  
                  
                     
                        - - -
                              Other 
                     
                  
               
                     
                         
                     
                  
                  
                     
                        -
                              Pectic substances, pectinates and pectates:
                     
                  
               
                     
                        1302.2001
                     
                  
                  
                     
                        - -
                              Containing by weight 5 % or more of added sugar
                     
                  
               
                     
                        1401
                     
                  
                  
                     
                        Vegetable materials of a kind used primarily for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark):
                     
                  
               
                     
                        1401.1000
                     
                  
                  
                     
                        -
                              Bamboos 
                     
                  
               
                     
                        1401.2000
                     
                  
                  
                     
                        -
                              Rattans 
                     
                  
               
                     
                        1401.9000
                     
                  
                  
                     
                        -
                              Other 
                     
                  
               
                     
                        1404
                     
                  
                  
                     
                        Vegetable products not elsewhere specified or included:
                     
                  
               
                     
                        1404.2000
                     
                  
                  
                     
                        -
                              Cotton linters 
                     
                  
               
                     
                         
                     
                  
                  
                     
                        -
                              Other:
                     
                  
               
                     
                        1404.9001
                     
                  
                  
                     
                        - -
                              Teazel-heads 
                     
                  
               
                     
                        1404.9009
                     
                  
                  
                     
                        - -
                              Other
                     
                  
               
                     
                        ex 1517
                     
                  
                  
                     
                        Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading No. 1516:
                     
                  
               
                     
                         
                     
                  
                  
                     
                        - Margarine, excluding liquid margarine:
                     
                  
               
                     
                        1517.1001
                     
                  
                  
                     
                        - -
                              Containing more than 10 % but not more than 15 % by weight of milkfat
                     
                  
               
                     
                         
                     
                  
                  
                     
                        - Other:
                     
                  
               
                     
                        1517.9002
                     
                  
                  
                     
                        - -
                              Containing more than 10 % but not more than 15 % by weight of milk fats
                     
                  
               
                     
                        1517.9005
                     
                  
                  
                     
                        - -
                              Edible mixtures of animal or vegetable fats and oils for use as mould release preparations
                     
                  
               
                     
                        ex 1702
                     
                  
                  
                     
                        Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel:
                     
                  
               
                     
                        1702.5000
                     
                  
                  
                     
                        -
                              Chemically pure fructose 
                     
                  
               
                     
                         
                     
                  
                  
                     
                        -
                              Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50 % by weight of fructose:
                     
                  
               
                     
                        1702.9004
                     
                  
                  
                     
                        - -
                              Chemically pure maltose 
                     
                  
               
                     
                        1704
                     
                  
                  
                     
                        Sugar confectionery (including white chocolate), not containing cocoa:
                     
                  
               
                     
                        1704.1000
                     
                  
                  
                     
                        -
                              Chewing gum, whether or not sugar-coated 
                     
                  
               
                     
                         
                     
                  
                  
                     
                        -
                              Other:
                     
                  
               
                     
                        1704.9001
                     
                  
                  
                     
                        - -
                              Paste of powdered almonds with added sugar, and persipan (imitations of powdered almond paste), in units of 5 kg or more
                     
                  
               
                     
                        1704.9002
                     
                  
                  
                     
                        - -
                              Paste of powdered almonds, with added sugar, and persipan (imitations of powdered almond paste), in units of less than 5 kg
                     
                  
               
                     
                        1704.9003
                     
                  
                  
                     
                        - -
                              Moulded ornamental sugar
                     
                  
               
                     
                        1704.9004
                     
                  
                  
                     
                        - -
                              Liquorice, with sugar and liquorice preparations
                     
                  
               
                     
                        1704.9005
                     
                  
                  
                     
                        - -
                              Sugar bonbons, sweet tablets (lozenges), n.e.s
                     
                  
               
                     
                        1704.9006
                     
                  
                  
                     
                        - -
                              Caramels
                     
                  
               
                     
                        1704.9007
                     
                  
                  
                     
                        - -
                              Preparations of gum Arabic
                     
                  
               
                     
                        1704.9008
                     
                  
                  
                     
                        - -
                              Sugar confectionery not containing gluten nor protein specially prepared for allergy- and metabolism disorder
                     
                  
               
                     
                        1704.9009
                     
                  
                  
                     
                        - -
                              Other
                     
                  
               
                     
                        1806
                     
                  
                  
                     
                        Chocolate and other food preparations containing cocoa:
                     
                  
               
                     
                         
                     
                  
                  
                     
                        -
                              Cocoa powder, containing added sugar or other sweetening matter:
                     
                  
               
                     
                        1806.1001
                     
                  
                  
                     
                        - -
                              For the manufacture of beverages
                     
                  
               
                     
                        1806.1009
                     
                  
                  
                     
                        - -
                              Other
                     
                  
               
                     
                         
                     
                  
                  
                     
                        -
                              Other preparations in blocks, slabs or bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg:
                     
                  
               
                     
                        1806.2010
                     
                  
                  
                     
                        - -
                              Paste of nougat in blocks of 5 kilos or more 
                     
                  
               
                     
                        1806.2020
                     
                  
                  
                     
                        - -
                              Powder for making desserts 
                     
                  
               
                     
                         
                     
                  
                  
                     
                        - -
                              Cocoa powder, excluding products of heading 1901, containing by weight 30% or more of fresh milk powder and/or skimmed milk powder, whether or not containing added sugar or other sweetening matter, but not mixed with other substances:
                     
                  
               
                     
                        1806.2031
                     
                  
                  
                     
                        - - -
                              Containing added sugar or other sweetening matter
                     
                  
               
                     
                        1806.2039
                     
                  
                  
                     
                        - - -
                              Other
                     
                  
               
                     
                         
                     
                  
                  
                     
                        - -
                              Cocoa powder, excluding products of heading 1901, containing by weight less than 30% of fresh milk powder and/or skimmed milk powder, whether or not containing added sugar or other sweetening matter, but not mixed with other substances:
                     
                  
               
                     
                        1806.2041
                     
                  
                  
                     
                        - - -
                              Containing added sugar or other sweetening matter
                     
                  
               
                     
                        1806.2049
                     
                  
                  
                     
                        - - -
                              Other
                     
                  
               
                     
                         
                     
                  
                  
                     
                        - -
                              Other:
                     
                  
               
                     
                        1806.2050
                     
                  
                  
                     
                        - - -
                              Other preparations, excluding products of heading 1901, containing by weight 30% or more of fresh milk powder and/or skimmed milk powder
                     
                  
               
                     
                        1806.2060
                     
                  
                  
                     
                        - - -
                              Other preparations, excluding products of heading 1901, containing by weight less than 30% of fresh milk powder and/or skimmed milk powder
                     
                  
               
                     
                        1806.2090
                     
                  
                  
                     
                        - - -
                              Other
                     
                  
               
                     
                         
                     
                  
                  
                     
                        -
                              Other, in blocks, slabs or bars:
                     
                  
               
                     
                         
                     
                  
                  
                     
                        - -
                              Filled: 
                     
                  
               
                     
                        1806.3101
                     
                  
                  
                     
                        - - -
                              Filled chocolate in blocks, slabs or bars
                     
                  
               
                     
                        1806.3109
                     
                  
                  
                     
                        - - -
                              Other
                     
                  
               
                     
                         
                     
                  
                  
                     
                        - -
                              Not filled:
                     
                  
               
                     
                        1806.3201
                     
                  
                  
                     
                        - - -
                              Chocolate composed solely of cocoa paste, sugar and not more than 30% of cocoa butter, in slabs and bars. 
                     
                  
               
                     
                        1806.3202
                     
                  
                  
                     
                        - - -
                              Chocolate containing cocoa paste, sugar, cocoa butter and milk powder, in slabs or bars.
                     
                  
               
                     
                        1806.3203
                     
                  
                  
                     
                        - - -
                              Imitation chocolate in slabs or bars
                     
                  
               
                     
                        1806.3209
                     
                  
                  
                     
                        - - -
                              Other 
                     
                  
               
                     
                         
                     
                  
                  
                     
                        -
                              Other:
                     
                  
               
                     
                         
                     
                  
                  
                     
                        - -
                              Substances for the manufacture of beverages:
                     
                  
               
                     
                        1806.9011
                     
                  
                  
                     
                        - - -
                              Prepared substances for beverages, with a basis of goods of headings 0401 to 0404, containing by weight 5% or more of cocoa powder calculated on a totally defatted basis, n.e.s., sugar or other sweetening matter, in addition to other minor ingredients and flavouring matter
                     
                  
               
                     
                        1806.9012
                     
                  
                  
                     
                        - - -
                              Prepared substances for beverages, containing cocoa together with proteins and/or other nutritive elements, also vitamins, minerals, vegetable fibres, polyunsaturated fatty acids and flavouring matter
                     
                  
               
                     
                        1806.9019
                     
                  
                  
                     
                        - - -
                              Other
                     
                  
               
                     
                         
                     
                  
                  
                     
                        - -
                              Other:
                     
                  
               
                     
                        1806.9021
                     
                  
                  
                     
                        - - -
                              Powder for making desserts; puddings and soups
                     
                  
               
                     
                        1806.9022
                     
                  
                  
                     
                        - - -
                              Food specially prepared for infants and for dietetic purposes
                     
                  
               
                     
                        1806.9023
                     
                  
                  
                     
                        - - -
                              Easter eggs
                     
                  
               
                     
                        1806.9024
                     
                  
                  
                     
                        - - -
                              Ice-cream sauces and dips
                     
                  
               
                     
                        1806.9025
                     
                  
                  
                     
                        - - -
                              Coated or covered, such as raisins, nuts, “puffed” cereals, liquorice, caramels and jellies
                     
                  
               
                     
                        1806.9026
                     
                  
                  
                     
                        - - -
                              Chocolate creams (konfekt)
                     
                  
               
                     
                        1806.9027
                     
                  
                  
                     
                        - - -
                              Breakfast cereals
                     
                  
               
                     
                         
                     
                  
                  
                     
                        - - -
                              Cocoa powder, excluding products of heading 1901, containing by weight 30% or more of fresh milk powder and/or skimmed milk powder, whether or not containing added sugar or other sweetening matter, but not mixed with other substances:
                     
                  
               
                     
                        1806.9041
                     
                  
                  
                     
                        - - - -
                               Containing added sugar or other sweetening matter
                     
                  
               
                     
                        1806.9049
                     
                  
                  
                     
                        - - - -
                               Other
                     
                  
               
                     
                         
                     
                  
                  
                     
                        - - -
                              Cocoa powder, excluding products of heading 1901, containing by weight less than 30% of fresh milk powder and/or skimmed milk powder, whether or not containing added sugar or other sweetening matter, but not mixed with other substances:
                     
                  
               
                     
                        1806.9051
                     
                  
                  
                     
                        - - - -
                              Containing added sugar or other sweetening matter
                     
                  
               
                     
                        1806.9059
                     
                  
                  
                     
                        - - - -
                              Other
                     
                  
               
                     
                         
                     
                  
                  
                     
                        - - -
                              Other:
                     
                  
               
                     
                        1806.9091
                     
                  
                  
                     
                        - - - -
                              Containing added sugar or other sweetening matter
                     
                  
               
                     
                        1806.9099
                     
                  
                  
                     
                        - - - -
                              Other
                     
                  
               
                     
                        1901
                     
                  
                  
                     
                        Malt extract; food preparations of flour, meal, starch or malt extract, not containing cocoa powder or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings Nos. 0401 to 0404, not containing cocoa or containing cocoa powder in a proportion by weight of less than 5% calculated on a totally defatted basis, not elsewhere specified or included:
                     
                  
               
                     
                        1901.1000
                     
                  
                  
                     
                        -
                              Preparations for infant use, put up for retail sale
                     
                  
               
                     
                         
                     
                  
                  
                     
                        -
                              Mixes and doughs for the preparation of bakers' wares of heading No. 1905:
                     
                  
               
                     
                         
                     
                  
                  
                     
                        - -
                              Containing a total of 3 % or more of fresh milk powder, skimmed milk powder, eggs, milkfat (such as butter), cheese or meat:
                     
                  
               
                     
                        1901.2011
                     
                  
                  
                     
                        - - -
                              For the preparation of crisp bread of heading 1905.1000
                     
                  
               
                     
                        1901.2012
                     
                  
                  
                     
                        - - -
                              For the preparation of gingerbread and the like of heading 1905.2000
                     
                  
               
                     
                        1901.2051
                     
                  
                  
                     
                        - - -
                              For the preparation of sweet biscuits of headings 1905.3110, including cookies
                     
                  
               
                     
                        1901.2052
                     
                  
                  
                     
                        - - -
                              For the preparation of sweet biscuits of headings 1905.3120, including cookies
                     
                  
               
                     
                        1901.2053
                     
                  
                  
                     
                        - - -
                              For the preparation of ginger snaps of heading 1905.3131
                     
                  
               
                     
                        1901.2054
                     
                  
                  
                     
                        - - -
                              For the preparation of waffles and wafers of heading 1905.3201 and 1905.3209 containing added sugar or other sweetening matter
                     
                  
               
                     
                        1901.2055
                     
                  
                  
                     
                        - - -
                              For the preparation of waffles and wafers of heading 1905.3201 and 1905.3209 without added sugar or other sweetening matter
                     
                  
               
                     
                        1901.2056
                     
                  
                  
                     
                        - - -
                              For the preparation of rusks, toasted bread and similar toasted products of heading 1905.4000
                     
                  
               
                     
                        1901.2057
                     
                  
                  
                     
                        - - -
                              For the preparation of bread of heading 1905.9011 with filling based on butter or other dairy products
                     
                  
               
                     
                        1901.2058
                     
                  
                  
                     
                        - - -
                              For the preparation of bread of heading 1905.9019
                     
                  
               
                     
                        1901.2059
                     
                  
                  
                     
                        - - -
                              For the preparation of plain biscuits of headings 1905.9021 and 1905.9029
                     
                  
               
                     
                        1901.2061
                     
                  
                  
                     
                        - - -
                              For the preparation of savoury and salted biscuits of heading 1905.9030
                     
                  
               
                     
                        1901.2062
                     
                  
                  
                     
                        - - -
                              For the preparation of cakes and pastry of headings 1905.9041 and 1905.9049 containing added sugar or other sweetening matter
                     
                  
               
                     
                        1901.2063
                     
                  
                  
                     
                        - - -
                              For the preparation of cakes and pastry of headings 1905.9041 and 1905.9049 without added sugar or other sweetening matter
                     
                  
               
                     
                        1901.2064
                     
                  
                  
                     
                        - - -
                              Mixes and doughs, containing meat, for the preparation of pies, including pizza, of heading 1905.9051
                     
                  
               
                     
                        1901.2065
                     
                  
                  
                     
                        - - -
                              Mixes and doughs, containing ingredients other than meat, for the preparation of pizza and the like of heading 1905.9059
                     
                  
               
                     
                        1901.2066
                     
                  
                  
                     
                        - - -
                              For the preparation of snacks, such as flakes, screws, rings, cones, sticks, and the like
                     
                  
               
                     
                        1901.2067
                     
                  
                  
                     
                        - - -
                              For the preparation of products of heading 1905.9091
                     
                  
               
                     
                        1901.2068
                     
                  
                  
                     
                        - - -
                              For the preparation of products of heading 1905.9099
                     
                  
               
                     
                         
                     
                  
                  
                     
                        - -
                              Other: 
                     
                  
               
                     
                        1901.2071
                     
                  
                  
                     
                        - - -
                              For the preparation of crispbread of heading 1905.1000
                     
                  
               
                     
                        1901.2072
                     
                  
                  
                     
                        - - -
                              For the preparation of gingerbread and the like of heading 1905.2000
                     
                  
               
                     
                        1901.2073
                     
                  
                  
                     
                        - - -
                              For the preparation of sweet biscuits of headings 1905.3110, including cookies
                     
                  
               
                     
                        1901.2074
                     
                  
                  
                     
                        - - -
                              For the preparation of sweet biscuits of 1905.3120, including cookies
                     
                  
               
                     
                        1901.2075
                     
                  
                  
                     
                        - - -
                              For the preparation of ginger snaps of heading 1905.3131
                     
                  
               
                     
                        1901.2076
                     
                  
                  
                     
                        - - -
                              For the preparation of waffles and wafers of heading 1905.3201 and 1905.3209
                     
                  
               
                     
                        1901.2077
                     
                  
                  
                     
                        - - -
                              For the preparation of rusks, toasted bread and similar toasted products of heading 1905.4000
                     
                  
               
                     
                        1901.2078
                     
                  
                  
                     
                        - - -
                              For the preparation of bread of heading 1905.9011 with filling based on butter or other dairy products
                     
                  
               
                     
                        1901.2079
                     
                  
                  
                     
                        - - -
                              For the preparation of bread of heading 1905.9019
                     
                  
               
                     
                        1901.2081
                     
                  
                  
                     
                        - - -
                              For the preparation of plain biscuits of heading 1905.9021 and 1905.9029
                     
                  
               
                     
                        1901.2082
                     
                  
                  
                     
                        - - -
                              For the preparation of savoury and salted biscuits of heading 1905.9030
                     
                  
               
                     
                        1901.2083
                     
                  
                  
                     
                        - - -
                              For the preparation of cakes and pastry of heading 1905.9041
                     
                  
               
                     
                        1901.2084
                     
                  
                  
                     
                        - - -
                              For the preparation of cakes and pastry of heading 1905.9049
                     
                  
               
                     
                        1901.2085
                     
                  
                  
                     
                        - - -
                              Mixes and doughs, containing meat, for the preparation of pies, including pizza, of heading 1905.9051
                     
                  
               
                     
                        1901.2086
                     
                  
                  
                     
                        - - -
                              Mixes and doughs, containing ingredients other than meat, for the preparation of pizza and the like of heading 1905.9059
                     
                  
               
                     
                        1901.2087
                     
                  
                  
                     
                        - - -
                              For the preparation of snacks, such as flakes, screws, rings, cones, sticks, and the like
                     
                  
               
                     
                        1901.2088
                     
                  
                  
                     
                        - - -
                              For the preparation of products of heading 1905.9091 containing added sugar or other sweetening matter
                     
                  
               
                     
                        1901.2089
                     
                  
                  
                     
                        - - -
                              For the preparation of products of heading 1905.9099
                     
                  
               
                     
                         
                     
                  
                  
                     
                        -
                              Other:
                     
                  
               
                     
                         
                     
                  
                  
                     
                        - -
                              Substances for the manufacture of beverages:
                     
                  
               
                     
                        1901.9021
                     
                  
                  
                     
                        - - -
                              Prepared substances for beverages, with a basis of goods of headings 0401 to 0404, not containing cocoa or containing by weight less than 5% of cocoa calculated on a totally defatted basis, n.e.s., added sugar or other sweetening matter, in addition to other minor ingredients and flavouring matter
                     
                  
               
                     
                        1901.9029
                     
                  
                  
                     
                        - - -
                              Other prepared substances for beverages, with a basis of goods of headings 0401 to 0404, not containing cocoa or containing by weight less than 5% of cocoa calculated on a totally defatted basis, n.e.s.
                     
                  
               
                     
                        1901.9031
                     
                  
                  
                     
                        - - -
                              Other substances for beverages containing added sugar or other sweetening matter
                     
                  
               
                     
                        1901.9039
                     
                  
                  
                     
                        - - -
                              Other substances for beverages
                     
                  
               
                     
                        1901.9091
                     
                  
                  
                     
                        - - -
                              Containing added sugar or other sweetening matter
                     
                  
               
                     
                        1901.9099
                     
                  
                  
                     
                        - - -
                              Other
                     
                  
               
                     
                        ex 1902
                     
                  
                  
                     
                        Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared:
                     
                  
               
                     
                         
                     
                  
                  
                     
                        -
                              Uncooked pasta, not stuffed or otherwise prepared:
                     
                  
               
                     
                        1902.1100
                     
                  
                  
                     
                        - -
                              Containing eggs 
                     
                  
               
                     
                        1902.1900
                     
                  
                  
                     
                        - -
                              Other 
                     
                  
               
                     
                         
                     
                  
                  
                     
                        - Stuffed pasta, whether or not cooked or otherwise prepared:
                     
                  
               
                     
                         
                     
                  
                  
                     
                        - -
                              Stuffed with preparations of fish, crustaceans, molluscs and other aquatic invertebrates:
                     
                  
               
                     
                        1902.2011
                     
                  
                  
                     
                        - - -
                              In a proportion exceeding 20% by weight
                     
                  
               
                     
                        1902.2019
                     
                  
                  
                     
                        - - -
                              Other
                     
                  
               
                     
                         
                     
                  
                  
                     
                        - -
                              Stuffed with preparations of sausages, meat, meat offal or blood or mixtures thereof:
                     
                  
               
                     
                        1902.2022
                     
                  
                  
                     
                        - - -
                              Containing 3% up to and including 20% by weight of sausages, meat, meat offal or blood or mixtures thereof
                     
                  
               
                     
                        1902.2029
                     
                  
                  
                     
                        - - -
                              Other
                     
                  
               
                     
                         
                     
                  
                  
                     
                        - -
                              Stuffed with cheese:
                     
                  
               
                     
                        1902.2031
                     
                  
                  
                     
                        - - -
                              Containing more than 3% by weight of cheese
                     
                  
               
                     
                        1902.2039
                     
                  
                  
                     
                        - - -
                              Other
                     
                  
               
                     
                         
                     
                  
                  
                     
                        - -
                              Stuffed with meat and cheese:
                     
                  
               
                     
                        1902.2041
                     
                  
                  
                     
                        - - -
                              Containing more than 20% by weight of meat and cheese
                     
                  
               
                     
                        1902.2042
                     
                  
                  
                     
                        - - -
                              Containing a total of 3% up to and including 20% by weight of meat and cheese
                     
                  
               
                     
                        1902.2049
                     
                  
                  
                     
                        - - -
                              Other
                     
                  
               
                     
                        1902.2050
                     
                  
                  
                     
                        - -
                              Other
                     
                  
               
                     
                         
                     
                  
                  
                     
                        -
                              Other pasta:
                     
                  
               
                     
                        1902.3010
                     
                  
                  
                     
                        - -
                              With fish, crustaceans, molluscs and other aquatic invertebrates
                     
                  
               
                     
                         
                     
                  
                  
                     
                        - -
                              With sausages, meat, meat offal or blood or mixtures thereof:
                     
                  
               
                     
                        1902.3021
                     
                  
                  
                     
                        - - -
                              In a proportion of 3% up to and including 20% by weight
                     
                  
               
                     
                        1902.3029
                     
                  
                  
                     
                        - - -
                              Other 
                     
                  
               
                     
                         
                     
                  
                  
                     
                        - -
                              With cheese:
                     
                  
               
                     
                        1902.3031
                     
                  
                  
                     
                        - - -
                              In a proportion exceeding 3% by weight
                     
                  
               
                     
                        1902.3039
                     
                  
                  
                     
                        - - -
                              Other 
                     
                  
               
                     
                         
                     
                  
                  
                     
                        - -
                              With meat and cheese:
                     
                  
               
                     
                        1902.3041
                     
                  
                  
                     
                        - - -
                              In a proportion of 3% up to and including 20% by weight, total
                     
                  
               
                     
                        1902.3049
                     
                  
                  
                     
                        - - -
                              Other
                     
                  
               
                     
                        1902.3050
                     
                  
                  
                     
                        - -
                              Other
                     
                  
               
                     
                         
                     
                  
                  
                     
                        -
                              Couscous:
                     
                  
               
                     
                        1902.4010
                     
                  
                  
                     
                        - -
                              With fish, crustaceans, molluscs and other aquatic invertebrates
                     
                  
               
                     
                         
                     
                  
                  
                     
                        - -
                              With sausages, meat, meat offal or blood or mixtures thereof:
                     
                  
               
                     
                        1902.4021
                     
                  
                  
                     
                        - - -
                              In a proportion of 3% up to and including 20% by weight
                     
                  
               
                     
                        1902.4029
                     
                  
                  
                     
                        - - -
                              Other
                     
                  
               
                     
                        1902.4030
                     
                  
                  
                     
                        - -
                              Other
                     
                  
               
                     
                        1903
                     
                  
                  
                     
                        Tapioca and substitutes therefore prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms:
                     
                  
               
                     
                        1903.0001
                     
                  
                  
                     
                        -
                              In retail packings of 5 kilos or less 
                     
                  
               
                     
                        1903.0009
                     
                  
                  
                     
                        -
                              Other 
                     
                  
               
                     
                        1904
                     
                  
                  
                     
                        Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals, other than maize (corn), in grain form, pre-cooked or otherwise prepared:
                     
                  
               
                     
                         
                     
                  
                  
                     
                        -
                              Prepared foods obtained by the swelling or roasting of cereals or cereal products:
                     
                  
               
                     
                        1904.1001
                     
                  
                  
                     
                        - -
                              Snacks, such as flakes, screws, rings, cones, sticks, and the like
                     
                  
               
                     
                        1904.1003
                     
                  
                  
                     
                        - -
                              Breakfast cereals containing more than 10% of added sugar
                     
                  
               
                     
                        1904.1004
                     
                  
                  
                     
                        - -
                              Other breakfast cereals
                     
                  
               
                     
                        1904.1009
                     
                  
                  
                     
                        - -
                              Other
                     
                  
               
                     
                         
                     
                  
                  
                     
                        -
                              Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals:
                     
                  
               
                     
                        1904.2001
                     
                  
                  
                     
                        - -
                              Based on swelled cereals or roasted cereals or products of cereals
                     
                  
               
                     
                        1904.2009
                     
                  
                  
                     
                        - -
                              Other
                     
                  
               
                     
                         
                     
                  
                  
                     
                        -
                              Bulgur wheat:
                     
                  
               
                     
                        1904.3001
                     
                  
                  
                     
                        - -
                              Containing meat in a proportion of 3% up to and including 20% by weight
                     
                  
               
                     
                        1904.3009
                     
                  
                  
                     
                        - -
                              Other
                     
                  
               
                     
                         
                     
                  
                  
                     
                        - Other:
                     
                  
               
                     
                        1904.9001
                     
                  
                  
                     
                        - -
                              Containing meat in a proportion of 3% up to and including 20% by weight
                     
                  
               
                     
                        1904.9009
                     
                  
                  
                     
                        - -
                              Containing meat in a proportion of 3% up to and including 20% by weight
                     
                  
               
                     
                        1905
                     
                  
                  
                     
                        Bread, pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products:
                     
                  
               
                     
                        1905.1000
                     
                  
                  
                     
                        -
                              Crisp bread 
                     
                  
               
                     
                        1905.2000
                     
                  
                  
                     
                        -
                              Gingerbread and the like 
                     
                  
               
                     
                         
                     
                  
                  
                     
                        -
                              Sweet biscuits; waffles and wafers:
                     
                  
               
                     
                         
                     
                  
                  
                     
                        - -
                              Sweet biscuits:
                     
                  
               
                     
                        1905.3110
                     
                  
                  
                     
                        - - -
                              Coated or covered with chocolate or with fondants containing cocoa
                     
                  
               
                     
                        1905.3120
                     
                  
                  
                     
                        - - -
                              Not containing gluten nor protein specially prepared for allergy- and metabolism disorder  
                     
                  
               
                     
                         
                     
                  
                  
                     
                        - - -
                              Other:
                     
                  
               
                     
                        1905.3131
                     
                  
                  
                     
                        - - - -
                              Ginger snaps
                     
                  
               
                     
                        1905.3132
                     
                  
                  
                     
                        - - - -
                              Sweet biscuits and cookies, containing less than 20% of sugar
                     
                  
               
                     
                        1905.3139
                     
                  
                  
                     
                        - - - -
                              Other sweet biscuits and cookies
                     
                  
               
                     
                         
                     
                  
                  
                     
                        - -
                              Waffles and wafers:
                     
                  
               
                     
                        1905.3201
                     
                  
                  
                     
                        - - -
                              Coated or covered with chocolate or with fondants containing cocoa
                     
                  
               
                     
                        1905.3209
                     
                  
                  
                     
                        - - -
                              Other
                     
                  
               
                     
                        1905.4000
                     
                  
                  
                     
                        -
                              Rusks, toasted bread and similar toasted products
                     
                  
               
                     
                         
                     
                  
                  
                     
                        -
                              Other:
                     
                  
               
                     
                         
                     
                  
                  
                     
                        - -
                              Bread:
                     
                  
               
                     
                        1905.9011
                     
                  
                  
                     
                        - - -
                              With a filling consisting essentially of butter or other dairy products (for example, garlic butter)
                     
                  
               
                     
                        1905.9019
                     
                  
                  
                     
                        - - -
                              Other
                     
                  
               
                     
                         
                     
                  
                  
                     
                        - -
                              Plain biscuits:
                     
                  
               
                     
                        1905.9021
                     
                  
                  
                     
                        - - -
                              Not containing gluten nor protein specially prepared for allergy- and metabolism disorder
                     
                  
               
                     
                        1905.9029
                     
                  
                  
                     
                        - - -
                              Other
                     
                  
               
                     
                        1905.9030
                     
                  
                  
                     
                        - -
                              Savoury and salted biscuits
                     
                  
               
                     
                         
                     
                  
                  
                     
                        - -
                              Cakes and pastry:
                     
                  
               
                     
                        1905.9041
                     
                  
                  
                     
                        - - -
                              Not containing gluten nor protein specially prepared for allergy- and metabolism disorder
                     
                  
               
                     
                        1905.9049
                     
                  
                  
                     
                        - - -
                              Other
                     
                  
               
                     
                         
                     
                  
                  
                     
                        - -
                              Pies, including pizza: 
                     
                  
               
                     
                        1905.9051
                     
                  
                  
                     
                        - - -
                              Containing meat
                     
                  
               
                     
                        1905.9059
                     
                  
                  
                     
                        - - -
                              Other
                     
                  
               
                     
                        1905.9060
                     
                  
                  
                     
                        - -
                              Snacks, such as flakes, screws, rings, cones, sticks, and the like
                     
                  
               
                     
                         
                     
                  
                  
                     
                        - -
                              Other
                     
                  
               
                     
                        1905.9091
                     
                  
                  
                     
                        - - -
                              Containing added sugar or other sweetening matter
                     
                  
               
                     
                        1905.9099
                     
                  
                  
                     
                        - - -
                              Other
                     
                  
               
                     
                        ex 2001
                     
                  
                  
                     
                        Vegetable, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid:
                     
                  
               
                     
                         
                     
                  
                  
                     
                        -
                              Other:
                     
                  
               
                     
                        2001.9001
                     
                  
                  
                     
                        - -
                              Sweet corn (Zea mays var. saccharata)
                     
                  
               
                     
                        2001.9002
                     
                  
                  
                     
                        - -
                              Yams, sweet potatoes and similar edible parts of plants containing 5 % or more by weight of starch
                     
                  
               
                     
                        ex 2001.9009
                     
                  
                  
                     
                        - -
                              others containing palm hearts
                     
                  
               
                     
                        ex 2004
                     
                  
                  
                     
                        Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen:
                     
                  
               
                     
                         
                     
                  
                  
                     
                        -
                              Potatoes:
                     
                  
               
                     
                        2004.1001
                     
                  
                  
                     
                        - -
                              Flour, meal or flakes
                     
                  
               
                     
                         
                     
                  
                  
                     
                        -
                              Other vegetables and mixtures of vegetables:
                     
                  
               
                     
                        2004.9001
                     
                  
                  
                     
                        - -
                              Sweet corn (Zea mays var. saccharata)
                     
                  
               
                     
                        ex 2005
                     
                  
                  
                     
                        Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen:
                     
                  
               
                     
                         
                     
                  
                  
                     
                        -
                              Potatoes:
                     
                  
               
                     
                        2005.2001
                     
                  
                  
                     
                        - -
                              Flour, meal or flakes
                     
                  
               
                     
                        2005.8000
                     
                  
                  
                     
                        -
                              Sweet corn (Zea mays var. saccharata)
                     
                  
               
                     
                        ex 2006
                     
                  
                  
                     
                        Fruit, nuts, fruit-peel other parts of plants, preserved by sugar (drained, glacé or crystallised) 
                     
                  
               
                     
                         
                     
                  
                  
                     
                        -
                              Frozen vegetables:
                     
                  
               
                     
                        2006.0011
                     
                  
                  
                     
                        - -
                              Sweet corn (Zea mays var. saccharata
                     
                  
               
                     
                         
                     
                  
                  
                     
                        - Other vegetables:
                     
                  
               
                     
                        2006.0021
                     
                  
                  
                     
                        - -
                              Sweet corn (Zea mays var. saccharata)
                     
                  
               
                     
                        2007
                     
                  
                  
                     
                        Jams, fruit jellies, marmalades, fruit or nut puree and fruit or nut pastes, being cooked preparations, whether or not containing added sugar or other sweetening matter:
                     
                  
               
                     
                        2007.1000
                     
                  
                  
                     
                        -
                              Homogenised preparations
                     
                  
               
                     
                         
                     
                  
                  
                     
                        -
                              Other:
                     
                  
               
                     
                        2007.9100
                     
                  
                  
                     
                        - -
                              Citrus fruit 
                     
                  
               
                     
                        2007.9900
                     
                  
                  
                     
                        - -
                              Other 
                     
                  
               
                     
                        ex 2008
                     
                  
                  
                     
                        Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included:
                     
                  
               
                     
                         
                     
                  
                  
                     
                        -
                              Nuts, ground-nuts and other seeds, whether or not mixed together:
                     
                  
               
                     
                         
                     
                  
                  
                     
                        - -
                              Ground-nuts:
                     
                  
               
                     
                        2008.1101
                     
                  
                  
                     
                        - - -
                              Peanut butter 
                     
                  
               
                     
                        ex 2008.1109
                     
                  
                  
                     
                        - - -
                              Other, roasted
                     
                  
               
                     
                         
                     
                  
                  
                     
                        -
                              Other, including mixtures other than those of subheading 2008.19:
                     
                  
               
                     
                        2008.9100
                     
                  
                  
                     
                        - -
                              Palm hearts
                     
                  
               
                     
                         
                     
                  
                  
                     
                        - -
                              Other:
                     
                  
               
                     
                        2008.9902
                     
                  
                  
                     
                        - - -
                              Maize (corn), other than sweet corn (Zea mays var., saccharata)
                     
                  
               
                     
                        ex 2101
                     
                  
                  
                     
                        Extracts, essences and concentrates, of coffee, tea or mate and preparations with a basis of these products or with a basis of coffee, tea or mate; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof:
                     
                  
               
                     
                         
                     
                  
                  
                     
                        -
                              Extracts, essences and concentrates, of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee:
                     
                  
               
                     
                         
                     
                  
                  
                     
                        - -
                              Preparations with a basis of extracts, essences or concentrates or with a basis of coffee:
                     
                  
               
                     
                        2101.1201
                     
                  
                  
                     
                        - - -
                              Containing by weight 1.5 % or more of milkfat, 2.5 % or more of milk protein, 5 % or more of sugar or 5 % or more of starch
                     
                  
               
                     
                         
                     
                  
                  
                     
                        -
                              Extracts, essences and concentrates, of tea or maté, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or maté:
                     
                  
               
                     
                        2101.2001
                     
                  
                  
                     
                        - -
                              Containing by weight 1.5 % or more of milkfat, 2.5 % or more of milk protein, 5 % or more of sugar or 5 % or more of starch
                     
                  
               
                     
                         
                     
                  
                  
                     
                        -
                              Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof:
                     
                  
               
                     
                        2101.3001
                     
                  
                  
                     
                        - -
                              Other roasted coffee substitutes, excluded roasted chicory, extracts, essences and concentrates of other roasted coffee substitutes, excluded roasted chicory
                     
                  
               
                     
                        2102
                     
                  
                  
                     
                        Yeasts (active or inactive); other single-cell micro-organisms, dead (but not including vaccines of heading No. 3002); prepared baking powders:
                     
                  
               
                     
                         
                     
                  
                  
                     
                        -
                              Active yeasts:
                     
                  
               
                     
                        2102.1001
                     
                  
                  
                     
                        - -
                              Other than for baking of bread, excluded yeasts for use in animal fodder
                     
                  
               
                     
                        2102.1009
                     
                  
                  
                     
                        - -
                              Other
                     
                  
               
                     
                         
                     
                  
                  
                     
                        -
                              Inactive yeasts; other single-cell micro-organisms, dead:
                     
                  
               
                     
                        2102.2001
                     
                  
                  
                     
                        - -
                              Inactive yeasts
                     
                  
               
                     
                        2102.2002
                     
                  
                  
                     
                        - -
                              Dead, single-cell algae
                     
                  
               
                     
                        2102.2003
                     
                  
                  
                     
                        - -
                              For use in animal fodder
                     
                  
               
                     
                        2102.2009
                     
                  
                  
                     
                        - -
                              Other
                     
                  
               
                     
                         
                     
                  
                  
                     
                        - Prepared baking powders: 
                     
                  
               
                     
                        2102.3001
                     
                  
                  
                     
                        - -
                              In retail packings of 5 kg or less
                     
                  
               
                     
                        2102.3009
                     
                  
                  
                     
                        - -
                              Other
                     
                  
               
                     
                        ex 2103
                     
                  
                  
                     
                        Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard:
                     
                  
               
                     
                        2103.2000
                     
                  
                  
                     
                        - Tomato ketchup and other tomato sauces 
                     
                  
               
                     
                         
                     
                  
                  
                     
                        - Mustard flour and meal and prepared mustard:
                     
                  
               
                     
                        2103.3001
                     
                  
                  
                     
                        - -
                              Prepared mustard containing 5 % or more by weight of added sugar
                     
                  
               
                     
                         
                     
                  
                  
                     
                        - Other:
                     
                  
               
                     
                        2103.9010
                     
                  
                  
                     
                        - -
                              Prepared vegetable sauces with a basis of flour, meal, starch or malt extract 
                     
                  
               
                     
                        2103.9020
                     
                  
                  
                     
                        - -
                              Mayonnaise  
                     
                  
               
                     
                        2103.9030
                     
                  
                  
                     
                        - -
                              Sauces of oil n.e.s. (for example rémoulades sauces)
                     
                  
               
                     
                         
                     
                  
                  
                     
                        - -
                              Containing meat:
                     
                  
               
                     
                        2103.9051
                     
                  
                  
                     
                        - - -
                              In a proportion exceeding 20% by weight
                     
                  
               
                     
                        2103.9052
                     
                  
                  
                     
                        - - -
                              In a proportion of 3% up to and including 20% by weight
                     
                  
               
                     
                        2103.9059
                     
                  
                  
                     
                        - - -
                              Other
                     
                  
               
                     
                         
                     
                  
                  
                     
                        - -
                              Other:
                     
                  
               
                     
                        2103.9091
                     
                  
                  
                     
                        - - -
                              Containing added sugar or other sweetening matter
                     
                  
               
                     
                        2103.9099
                     
                  
                  
                     
                        - - -
                              Other
                     
                  
               
                     
                        2104
                     
                  
                  
                     
                        Soups and broths and preparations therefor; homogenised composite food preparations:
                     
                  
               
                     
                         
                     
                  
                  
                     
                        -
                              Soups and broths and preparations therefor:
                     
                  
               
                     
                        2104.1001
                     
                  
                  
                     
                        - -
                              Preparations of vegetable soups with a basis of flour, meal, starch or malt extract
                     
                  
               
                     
                        2104.1002
                     
                  
                  
                     
                        - -
                              Other soup powder in packings of 5 kg or more 
                     
                  
               
                     
                        2104.1003
                     
                  
                  
                     
                        - -
                              Canned fish soups 
                     
                  
               
                     
                         
                     
                  
                  
                     
                        - -
                              Other soups: 
                     
                  
               
                     
                        2104.1011
                     
                  
                  
                     
                        - - -
                              Containing meat in a proportion exceeding 20% by weight
                     
                  
               
                     
                        2104.1012
                     
                  
                  
                     
                        - - -
                              Containing meat in a proportion of 3% up to and including 20% by weight
                     
                  
               
                     
                        2104.1019
                     
                  
                  
                     
                        - - -
                              Other
                     
                  
               
                     
                         
                     
                  
                  
                     
                        - -
                              Other:
                     
                  
               
                     
                        2104.1021
                     
                  
                  
                     
                        - - -
                              Containing meat in a proportion exceeding 20% by weight
                     
                  
               
                     
                        2104.1022
                     
                  
                  
                     
                        - - -
                              Containing meat in a proportion of 3% up to and including 20% by weight
                     
                  
               
                     
                        2104.1029
                     
                  
                  
                     
                        - - -
                              Other
                     
                  
               
                     
                         
                     
                  
                  
                     
                        -
                              Homogenised composite food preparations:
                     
                  
               
                     
                        2104.2001
                     
                  
                  
                     
                        - - -
                              Containing meat in a proportion exceeding 20% by weight
                     
                  
               
                     
                        2104.2002
                     
                  
                  
                     
                        - - -
                              Containing meat in a proportion of 3% up to and including 20% by weight
                     
                  
               
                     
                        2104.2003
                     
                  
                  
                     
                        - -
                              Containing, fish, crustaceans molluscs or other aquatic invertebrates
                     
                  
               
                     
                        2104.2009
                     
                  
                  
                     
                        - - -
                              Other
                     
                  
               
                     
                        ex 2106
                     
                  
                  
                     
                        Food preparations not elsewhere specified or included:
                     
                  
               
                     
                        2106.1000
                     
                  
                  
                     
                        -
                              Protein concentrates and textured protein substances 
                     
                  
               
                     
                         
                     
                  
                  
                     
                        -
                              Other:
                     
                  
               
                     
                         
                     
                  
                  
                     
                        - -
                              Fruit juices, prepared or mixed more than specified in heading No 2009:
                     
                  
               
                     
                        2106.9011
                     
                  
                  
                     
                        - - -
                              Unfermented and not containing sugar, in containers of 50 kg or more
                     
                  
               
                     
                        2106.9012
                     
                  
                  
                     
                        - - -
                              Other in other containers containing added sugar or other sweetening matters
                     
                  
               
                     
                        2106.9013
                     
                  
                  
                     
                        - - -
                              Other in other containers 
                     
                  
               
                     
                         
                     
                  
                  
                     
                        - -
                              Preparations for making beverages:
                     
                  
               
                     
                        2106.9023
                     
                  
                  
                     
                        - - -
                              Mixtures of plants or parts of plants, whether or not mixed with extracts from plants, for the preparations of plant broths
                     
                  
               
                     
                        2106.9024
                     
                  
                  
                     
                        - - -
                              Specially prepared as infant food or for dietetic purposes
                     
                  
               
                     
                        2106.9025
                     
                  
                  
                     
                        - - -
                              Prepared substances for beverages, containing proteins and/or other nutritive elements, also vitamins, minerals, vegetable fibres, polyunsaturated fatty acids and flavouring matter
                     
                  
               
                     
                        2106.9026
                     
                  
                  
                     
                        - - -
                              Prepared substances for beverages, of ginseng extract mixed with other ingredients, for example glucose or lactose
                     
                  
               
                     
                        2106.9027
                     
                  
                  
                     
                        - - -
                              Non-alcoholic preparations (concentrated extracts) without sugar or other sweetening matter
                     
                  
               
                     
                        2106.9028
                     
                  
                  
                     
                        - - -
                              Non- alcoholic preparations (concentrated extracts) containing added sugar
                     
                  
               
                     
                        2106.9029
                     
                  
                  
                     
                        - - -
                              Non-alcoholic preparations (concentrated extracts) containing added sugar
                     
                  
               
                     
                         
                     
                  
                  
                     
                        - - -
                              Alcoholic preparations of an alcoholic strength by volume exceeding 0.5%, for making beverages:
                     
                  
               
                     
                        2106.9031
                     
                  
                  
                     
                        - - - -
                              Of an alcoholic strength by volume of more than 0.5 % up to and including 2.25 % vol
                     
                  
               
                     
                        2106.9032
                     
                  
                  
                     
                        - - - -
                              Of an alcoholic strength by volume of more than 2,25% up to and including 15% vol
                     
                  
               
                     
                        2106.9033
                     
                  
                  
                     
                        - - - -
                              Of an alcoholic strength by volume of more than 15% up to and including 22% vol
                     
                  
               
                     
                        2106.9034
                     
                  
                  
                     
                        - - - -
                              Of an alcoholic strength by volume more than 22 % up to and including 32 % vol
                     
                  
               
                     
                        2106.9035
                     
                  
                  
                     
                        - - - -
                              Of an alcoholic strength by volume more than 32 % up to and including 40 % vol
                     
                  
               
                     
                        2106.9036
                     
                  
                  
                     
                        - - - -
                              Of an alcoholic strength by volume more than 40 % up to and including 50 % vol
                     
                  
               
                     
                        2106.9037
                     
                  
                  
                     
                        - - - -
                              Of an alcoholic strength by volume more than 50 % up to and including 60 % vol
                     
                  
               
                     
                        2106.9038
                     
                  
                  
                     
                        - - - -
                              Other
                     
                  
               
                     
                        2106.9039
                     
                  
                  
                     
                        - - -
                              Other
                     
                  
               
                     
                         
                     
                  
                  
                     
                        - -
                              Powder for making desserts:
                     
                  
               
                     
                        2106.9041
                     
                  
                  
                     
                        - - -
                              In retail packings of 5 kg or less, containing milk powder, egg white or egg yolks
                     
                  
               
                     
                        2106.9042
                     
                  
                  
                     
                        - - -
                              In retail packings of 5 kg or less, not containing milk powder, egg white or egg yolks
                     
                  
               
                     
                        2106.9048
                     
                  
                  
                     
                        - - -
                              Other, containing milk powder, egg white or egg yolks
                     
                  
               
                     
                        2106.9049
                     
                  
                  
                     
                        - - -
                              Other, not containing milk powder, egg white or egg yolks
                     
                  
               
                     
                        2106.9051
                     
                  
                  
                     
                        - -
                              Mixtures of chemical substances and food, such as saccharin and lactose used as sweetening matter
                     
                  
               
                     
                        2106.9062
                     
                  
                  
                     
                        - -
                              Fruit soups and porridge
                     
                  
               
                     
                        2106.9064
                     
                  
                  
                     
                        - -
                              Containing meat in a proportion of 3% up to and including 20% by weight
                     
                  
               
                     
                        2106.9065
                     
                  
                  
                     
                        - -
                              Fish liver oil capsules and other vitamins, n.e.s.
                     
                  
               
                     
                        2106.9066
                     
                  
                  
                     
                        - -
                              Food supplements, n.e.s.
                     
                  
               
                     
                        2106.9067
                     
                  
                  
                     
                        - -
                              Vegeterian cream
                     
                  
               
                     
                        2106.9068
                     
                  
                  
                     
                        - -
                              Vegeterian cheese
                     
                  
               
                     
                         
                     
                  
                  
                     
                        - -
                              Candy, containing neither sugar nor cocoa:
                     
                  
               
                     
                        2106.9071
                     
                  
                  
                     
                        - - -
                              Chewing gum 
                     
                  
               
                     
                        2106.9072
                     
                  
                  
                     
                        - - -
                              Other
                     
                  
               
                     
                        2106.9079
                     
                  
                  
                     
                        - -
                              Other
                     
                  
               
                     
                        2202
                     
                  
                  
                     
                        Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading No. 2009:
                     
                  
               
                     
                         
                     
                  
                  
                     
                        -
                              Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured:
                     
                  
               
                     
                         
                     
                  
                  
                     
                        - -
                              Carbonated beverages containing added sugar or sweetening matter:
                     
                  
               
                     
                        2202.1011
                     
                  
                  
                     
                        - - -
                              In disposable packings of steel
                     
                  
               
                     
                        2202.1012
                     
                  
                  
                     
                        - - -
                              In disposable packings of aluminium
                     
                  
               
                     
                        2202.1013
                     
                  
                  
                     
                        - - -
                              In disposable packings of glass for more than 500 ml
                     
                  
               
                     
                        2202.1014
                     
                  
                  
                     
                        - - -
                              In disposable packings of glass for 500 ml or less
                     
                  
               
                     
                        2202.1015
                     
                  
                  
                     
                        - - -
                              In disposable packings of plastic, coloured
                     
                  
               
                     
                        2202.1016
                     
                  
                  
                     
                        - - -
                              In disposable packings of plastic, uncoloured
                     
                  
               
                     
                        2202.1019
                     
                  
                  
                     
                        - - -
                              Other
                     
                  
               
                     
                         
                     
                  
                  
                     
                        - -
                              Carbonated beverages containing added sugar or sweetening matter:
                     
                  
               
                     
                        2202.1031
                     
                  
                  
                     
                        - - -
                              In disposable packings of steel
                     
                  
               
                     
                        2202.1032
                     
                  
                  
                     
                        - - -
                              In disposable packings of aluminium
                     
                  
               
                     
                        2202.1033
                     
                  
                  
                     
                        - - -
                              In disposable packings of glass for more than 500 ml
                     
                  
               
                     
                        2202.1034
                     
                  
                  
                     
                        - - -
                              In disposable packings of glass for 500 ml or less
                     
                  
               
                     
                        2202.1035
                     
                  
                  
                     
                        - - -
                              In disposable packings of plastic, coloured
                     
                  
               
                     
                        2202.1036
                     
                  
                  
                     
                        - - -
                              In disposable packings of plastic, uncoloured
                     
                  
               
                     
                        2202.1039
                     
                  
                  
                     
                        - - -
                              Other
                     
                  
               
                     
                         
                     
                  
                  
                     
                        - -
                              Specially prepared as infant food or for dietetic purposes:
                     
                  
               
                     
                        2202.1041
                     
                  
                  
                     
                        - - -
                              In packings of paperboard
                     
                  
               
                     
                        2202.1042
                     
                  
                  
                     
                        - - -
                              In disposable packings of steel
                     
                  
               
                     
                        2202.1043
                     
                  
                  
                     
                        - - -
                              In disposable packings of aluminium
                     
                  
               
                     
                        2202.1044
                     
                  
                  
                     
                        - - -
                              In disposable packings of glass for more than 500 ml
                     
                  
               
                     
                        2202.1045
                     
                  
                  
                     
                        - - -
                              In disposable packings of glass for 500 ml or less
                     
                  
               
                     
                        2202.1046
                     
                  
                  
                     
                        - - -
                              In disposable packings of plastic, coloured
                     
                  
               
                     
                        2202.1047
                     
                  
                  
                     
                        - - -
                              In disposable packings of plastic, uncoloured
                     
                  
               
                     
                        2202.1049
                     
                  
                  
                     
                        - - -
                              Other
                     
                  
               
                     
                         
                     
                  
                  
                     
                        - -
                              Other:
                     
                  
               
                     
                        2202.1091
                     
                  
                  
                     
                        - - -
                              In packings of paperboard
                     
                  
               
                     
                        2202.1092
                     
                  
                  
                     
                        - - -
                              In disposable packings of steel
                     
                  
               
                     
                        2202.1093
                     
                  
                  
                     
                        - - -
                              In disposable packings of aluminium
                     
                  
               
                     
                        2202.1094
                     
                  
                  
                     
                        - - -
                              In disposable packings of glass for more than 500 ml
                     
                  
               
                     
                        2202.1095
                     
                  
                  
                     
                        - - -
                              In disposable packings of glass for 500 ml or less
                     
                  
               
                     
                        2202.1096
                     
                  
                  
                     
                        - - -
                              In disposable packings of plastic, coloured
                     
                  
               
                     
                        2202.1097
                     
                  
                  
                     
                        - - -
                              In disposable packings of plastic, uncoloured
                     
                  
               
                     
                        2202.1099
                     
                  
                  
                     
                        - - -
                              Other
                     
                  
               
                     
                         
                     
                  
                  
                     
                        -
                              Other:
                     
                  
               
                     
                         
                     
                  
                  
                     
                        - -
                              Of dairy products with other ingredients, provided that the dairy products are 75 % or more by weight excluding packings:
                     
                  
               
                     
                        2202.9011
                     
                  
                  
                     
                        - - -
                              In packings of paperboard
                     
                  
               
                     
                        2202.9012
                     
                  
                  
                     
                        - - -
                              In disposable packings of steel
                     
                  
               
                     
                        2202.9013
                     
                  
                  
                     
                        - - -
                              In disposable packings of aluminium
                     
                  
               
                     
                        2202.9014
                     
                  
                  
                     
                        - - -
                              In disposable packings of glass for more than 500 ml
                     
                  
               
                     
                        2202.9015
                     
                  
                  
                     
                        - - -
                              In disposable packings of glass for 500 ml or less
                     
                  
               
                     
                        2202.9016
                     
                  
                  
                     
                        - - -
                              In disposable packings of plastic, coloured
                     
                  
               
                     
                        2202.9017
                     
                  
                  
                     
                        - - -
                              In disposable packings of plastic, uncoloured
                     
                  
               
                     
                        2202.9019
                     
                  
                  
                     
                        - - -
                              Other
                     
                  
               
                     
                         
                     
                  
                  
                     
                        - -
                              Specially prepared as infant food or for dietetic purposes:
                     
                  
               
                     
                        2202.9021
                     
                  
                  
                     
                        - - -
                              In packings of paperboard
                     
                  
               
                     
                        2202.9022
                     
                  
                  
                     
                        - - -
                              In disposable packings of steel
                     
                  
               
                     
                        2202.9023
                     
                  
                  
                     
                        - - -
                              In disposable packings of aluminium
                     
                  
               
                     
                        2202.9024
                     
                  
                  
                     
                        - - -
                              In disposable packings of glass for more than 500 ml
                     
                  
               
                     
                        2202.9025
                     
                  
                  
                     
                        - - -
                              In disposable packings of glass for 500 ml or less
                     
                  
               
                     
                        2202.9026
                     
                  
                  
                     
                        - - -
                              In disposable packings of plastic, coloured
                     
                  
               
                     
                        2202.9027
                     
                  
                  
                     
                        - - -
                              In disposable packings of plastic, uncoloured
                     
                  
               
                     
                        2202.9029
                     
                  
                  
                     
                        - - -
                              Other
                     
                  
               
                     
                         
                     
                  
                  
                     
                        - -
                              Beverages of soya beans:
                     
                  
               
                     
                        2202.9031
                     
                  
                  
                     
                        - - -
                              In packings of paperboard
                     
                  
               
                     
                        2202.9032
                     
                  
                  
                     
                        - - -
                              In disposable packings of steel
                     
                  
               
                     
                        2202.9033
                     
                  
                  
                     
                        - - -
                              In disposable packings of aluminium
                     
                  
               
                     
                        2202.9034
                     
                  
                  
                     
                        - - -
                              In disposable packings of glass for more than 500 ml
                     
                  
               
                     
                        2202.9035
                     
                  
                  
                     
                        - - -
                              In disposable packings of glass for 500 ml or less
                     
                  
               
                     
                        2202.9036
                     
                  
                  
                     
                        - - -
                              In disposable packings of plastic, coloured
                     
                  
               
                     
                        2202.9037
                     
                  
                  
                     
                        - - -
                              In disposable packings of plastic, uncoloured
                     
                  
               
                     
                        2202.9039
                     
                  
                  
                     
                        - - -
                              Other
                     
                  
               
                     
                         
                     
                  
                  
                     
                        - -
                              Beverages of rice and/or almonds:
                     
                  
               
                     
                        2202.9041
                     
                  
                  
                     
                        - - -
                              In packings of paperboard
                     
                  
               
                     
                        2202.9042
                     
                  
                  
                     
                        - - -
                              In disposable packings of steel
                     
                  
               
                     
                        2202.9043
                     
                  
                  
                     
                        - - -
                              In disposable packings of aluminium
                     
                  
               
                     
                        2202.9044
                     
                  
                  
                     
                        - - -
                              In disposable packings of glass for more than 500 ml
                     
                  
               
                     
                        2202.9045
                     
                  
                  
                     
                        - - -
                              In disposable packings of glass for 500 ml or less
                     
                  
               
                     
                        2202.9046
                     
                  
                  
                     
                        - - -
                              In disposable packings of plastic, coloured
                     
                  
               
                     
                        2202.9047
                     
                  
                  
                     
                        - - -
                              In disposable packings of plastic, uncoloured
                     
                  
               
                     
                        2202.9049
                     
                  
                  
                     
                        - - -
                              Other
                     
                  
               
                     
                         
                     
                  
                  
                     
                        - -
                              Other:
                     
                  
               
                     
                        2202.9091
                     
                  
                  
                     
                        - - -
                              In packings of paperboard
                     
                  
               
                     
                        2202.9092
                     
                  
                  
                     
                        - - -
                              In disposable packings of steel
                     
                  
               
                     
                        2202.9093
                     
                  
                  
                     
                        - - -
                              In disposable packings of aluminium
                     
                  
               
                     
                        2202.9094
                     
                  
                  
                     
                        - - -
                              In disposable packings of glass for more than 500 ml
                     
                  
               
                     
                        2202.9095
                     
                  
                  
                     
                        - - -
                              In disposable packings of glass for 500 ml or less
                     
                  
               
                     
                        2202.9096
                     
                  
                  
                     
                        - - -
                              In disposable packings of plastic, coloured
                     
                  
               
                     
                        2202.9097
                     
                  
                  
                     
                        - - -
                              In disposable packings of plastic, uncoloured
                     
                  
               
                     
                        2202.9099
                     
                  
                  
                     
                        - - -
                              Other
                     
                  
               
                     
                        2203
                     
                  
                  
                     
                        Beer made from malt:
                     
                  
               
                     
                         
                     
                  
                  
                     
                        - Malt ale of an alcoholic strength by volume of more than 0.5 % up to and including 2.25 % vol:
                     
                  
               
                     
                        2203.0011
                     
                  
                  
                     
                        - -
                              In disposable packings of steel
                     
                  
               
                     
                        2203.0012
                     
                  
                  
                     
                        - -
                              In disposable packings of aluminium
                     
                  
               
                     
                        2203.0013
                     
                  
                  
                     
                        - -
                              In disposable packings of glass for more than 500 ml
                     
                  
               
                     
                        2203.0014
                     
                  
                  
                     
                        - -
                              In disposable packings of glass for 500 ml or less
                     
                  
               
                     
                        2203.0015
                     
                  
                  
                     
                        - -
                              In disposable packings of plastic, coloured
                     
                  
               
                     
                        2203.0016
                     
                  
                  
                     
                        - -
                              In disposable packings of plastic, uncoloured
                     
                  
               
                     
                        2203.0019
                     
                  
                  
                     
                        - -
                              Other
                     
                  
               
                     
                         
                     
                  
                  
                     
                        -
                              Other:
                     
                  
               
                     
                        2203.0091
                     
                  
                  
                     
                        - -
                              In disposable packings of steel
                     
                  
               
                     
                        2203.0092
                     
                  
                  
                     
                        - -
                              In disposable packings of aluminium
                     
                  
               
                     
                        2203.0093
                     
                  
                  
                     
                        - -
                              In disposable packings of glass for more than 500 ml
                     
                  
               
                     
                        2203.0094
                     
                  
                  
                     
                        - -
                              In disposable packings of glass for 500 ml or less
                     
                  
               
                     
                        2203.0095
                     
                  
                  
                     
                        - -
                              In disposable packings of plastic, coloured
                     
                  
               
                     
                        2203.0096
                     
                  
                  
                     
                        - -
                              In disposable packings of plastic, uncoloured
                     
                  
               
                     
                        2203.0099
                     
                  
                  
                     
                        - -
                              Other
                     
                  
               
                     
                        2205
                     
                  
                  
                     
                        Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances:
                     
                  
               
                     
                         
                     
                  
                  
                     
                        -
                              In containers holding 2 l or less:
                     
                  
               
                     
                         
                     
                  
                  
                     
                        - -
                              Of an alcoholic strength by volume of more than 0.5 % up to and including 2.25 % vol:
                     
                  
               
                     
                        2205.1011
                     
                  
                  
                     
                        - - -
                              In disposable packings of steel
                     
                  
               
                     
                        2205.1012
                     
                  
                  
                     
                        - - -
                              In disposable packings of aluminium
                     
                  
               
                     
                        2205.1013
                     
                  
                  
                     
                        - - -
                              In disposable packings of glass for more than 500 ml
                     
                  
               
                     
                        2205.1014
                     
                  
                  
                     
                        - - -
                              In disposable packings of glass for 500 ml or less
                     
                  
               
                     
                        2205.1015
                     
                  
                  
                     
                        - - -
                              In disposable packings of plastic, coloured
                     
                  
               
                     
                        2205.1016
                     
                  
                  
                     
                        - - -
                              In disposable packings of plastic, uncoloured
                     
                  
               
                     
                        2205.1019
                     
                  
                  
                     
                        - - -
                              Other
                     
                  
               
                     
                         
                     
                  
                  
                     
                        - -
                              Of an alcoholic strength by volume of more than 2.25 % up to and including 15% of pure alcohol provided the goods contains solely alcohol formed by fermentation without any kind of distillation:
                     
                  
               
                     
                        2205.1021
                     
                  
                  
                     
                        - - -
                              In disposable packings of steel
                     
                  
               
                     
                        2205.1022
                     
                  
                  
                     
                        - - -
                              In disposable packings of aluminium
                     
                  
               
                     
                        2205.1023
                     
                  
                  
                     
                        - - -
                              In disposable packings of glass for more than 500 ml
                     
                  
               
                     
                        2205.1024
                     
                  
                  
                     
                        - - -
                              In disposable packings of glass for 500 ml or less
                     
                  
               
                     
                        2205.1025
                     
                  
                  
                     
                        - - -
                              In disposable packings of plastic, coloured
                     
                  
               
                     
                        2205.1026
                     
                  
                  
                     
                        - - -
                              In disposable packings of plastic, uncoloured
                     
                  
               
                     
                        2205.1029
                     
                  
                  
                     
                        - - -
                              Other
                     
                  
               
                     
                         
                     
                  
                  
                     
                        - -
                              Other:
                     
                  
               
                     
                        2205.1091
                     
                  
                  
                     
                        - - -
                              In disposable packings of steel
                     
                  
               
                     
                        2205.1092
                     
                  
                  
                     
                        - - -
                              In disposable packings of aluminium
                     
                  
               
                     
                        2205.1093
                     
                  
                  
                     
                        - - -
                              In disposable packings of glass for more than 500 ml
                     
                  
               
                     
                        2205.1094
                     
                  
                  
                     
                        - - -
                              In disposable packings of glass for 500 ml or less
                     
                  
               
                     
                        2205.1095
                     
                  
                  
                     
                        - - -
                              In disposable packings of plastic, coloured
                     
                  
               
                     
                        2205.1096
                     
                  
                  
                     
                        - - -
                              In disposable packings of plastic, uncoloured
                     
                  
               
                     
                        2205.1099
                     
                  
                  
                     
                        - - -
                              Other
                     
                  
               
                     
                         
                     
                  
                  
                     
                        -
                              Other:
                     
                  
               
                     
                         
                     
                  
                  
                     
                        - -
                              Of an alcoholic strength by volume of more than 0.5 % up to and including 2.25 % vol:
                     
                  
               
                     
                        2205.9011
                     
                  
                  
                     
                        - - -
                              In disposable packings of steel
                     
                  
               
                     
                        2205.9012
                     
                  
                  
                     
                        - - -
                              In disposable packings of aluminium
                     
                  
               
                     
                        2205.9013
                     
                  
                  
                     
                        - - -
                              In disposable packings of glass 
                     
                  
               
                     
                        2205.9015
                     
                  
                  
                     
                        - - -
                              In disposable packings of plastic, coloured
                     
                  
               
                     
                        2205.9016
                     
                  
                  
                     
                        - - -
                              In disposable packings of plastic, uncoloured
                     
                  
               
                     
                        2205.9019
                     
                  
                  
                     
                        - - -
                              Other
                     
                  
               
                     
                         
                     
                  
                  
                     
                        - -
                              Of an alcoholic strength by volume of more than 2.25 % and a maximum of 15% and contains solely alcohol formed by fermentation without any kind of distillation:
                     
                  
               
                     
                        2205.9021
                     
                  
                  
                     
                        - - -
                              In disposable packings of steel
                     
                  
               
                     
                        2205.9022
                     
                  
                  
                     
                        - - -
                              In disposable packings of aluminium
                     
                  
               
                     
                        2205.9023
                     
                  
                  
                     
                        - - -
                              In disposable packings of glass for more than 500 ml
                     
                  
               
                     
                        2205.9025
                     
                  
                  
                     
                        - - -
                              In disposable packings of plastic, coloured
                     
                  
               
                     
                        2205.9026
                     
                  
                  
                     
                        - - -
                              In disposable packings of plastic, uncoloured
                     
                  
               
                     
                        2205.9029
                     
                  
                  
                     
                        - - -
                              Other
                     
                  
               
                     
                         
                     
                  
                  
                     
                        - -
                              Other:
                     
                  
               
                     
                        2205.9091
                     
                  
                  
                     
                        - - -
                              In disposable packings of steel
                     
                  
               
                     
                        2205.9092
                     
                  
                  
                     
                        - - -
                              In disposable packings of aluminium
                     
                  
               
                     
                        2205.9093
                     
                  
                  
                     
                        - - -
                              In disposable packings of glass for more than 500 ml
                     
                  
               
                     
                        2205.9095
                     
                  
                  
                     
                        - - -
                              In disposable packings of plastic, coloured
                     
                  
               
                     
                        2205.9096
                     
                  
                  
                     
                        - - -
                              In disposable packings of plastic, uncoloured
                     
                  
               
                     
                        2205.9099
                     
                  
                  
                     
                        - - -
                              Other
                     
                  
               
                     
                        ex 2207
                     
                  
                  
                     
                        Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher; ethyl alcohol and other spirits, denatured, of any strength:
                     
                  
               
                     
                        2207.2000
                     
                  
                  
                     
                        -
                              Ethyl alcohol and other spirits, denatured, of any strength 
                     
                  
               
                     
                        ex 2208
                     
                  
                  
                     
                        Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol.; spirits, liqueurs and other spirituous beverages; compound alcoholic preparations of a kind used for the manufacture of beverages:
                     
                  
               
                     
                         
                     
                  
                  
                     
                        -
                              Rum and other spirits obtained by distilling fermented sugar-cane products:
                     
                  
               
                     
                        2208.4011
                     
                  
                  
                     
                        - -
                              In disposable packings of steel
                     
                  
               
                     
                        2208.4012
                     
                  
                  
                     
                        - -
                              In disposable packings of aluminium
                     
                  
               
                     
                        2208.4013
                     
                  
                  
                     
                        - -
                              In disposable packings of glass for more than 500 ml
                     
                  
               
                     
                        2208.4014
                     
                  
                  
                     
                        - -
                              In disposable packings of glass for 500 ml or less
                     
                  
               
                     
                        2208.4015
                     
                  
                  
                     
                        - -
                              In disposable packings of plastic, coloured
                     
                  
               
                     
                        2208.4016
                     
                  
                  
                     
                        - -
                              In disposable packings of plastic, uncoloured
                     
                  
               
                     
                        2208.4019
                     
                  
                  
                     
                        - -
                              Other
                     
                  
               
                     
                         
                     
                  
                  
                     
                        -
                              Gin and Geneva:
                     
                  
               
                     
                         
                     
                  
                  
                     
                        - -
                              Gin:
                     
                  
               
                     
                        2208.5031
                     
                  
                  
                     
                        - - -
                              In disposable packings of steel
                     
                  
               
                     
                        2208.5032
                     
                  
                  
                     
                        - - -
                              In disposable packings of aluminium
                     
                  
               
                     
                        2208.5033
                     
                  
                  
                     
                        - - -
                              In disposable packings of glass for more than 500 ml
                     
                  
               
                     
                        2208.5034
                     
                  
                  
                     
                        - - -
                              In disposable packings of glass for 500 ml or less
                     
                  
               
                     
                        2208.5035
                     
                  
                  
                     
                        - - -
                              In disposable packings of plastic, coloured
                     
                  
               
                     
                        2208.5036
                     
                  
                  
                     
                        - - -
                              In disposable packings of plastic, uncoloured
                     
                  
               
                     
                        2208.5039
                     
                  
                  
                     
                        - - -
                              Other
                     
                  
               
                     
                         
                     
                  
                  
                     
                        - -
                              Geneva:
                     
                  
               
                     
                        2208.5041
                     
                  
                  
                     
                        - - -
                              In disposable packings of steel
                     
                  
               
                     
                        2208.5042
                     
                  
                  
                     
                        - - -
                              In disposable packings of aluminium
                     
                  
               
                     
                        2208.5043
                     
                  
                  
                     
                        - - -
                              In disposable packings of glass for more than 500 ml
                     
                  
               
                     
                        2208.5044
                     
                  
                  
                     
                        - - -
                              In disposable packings of glass for 500 ml or less
                     
                  
               
                     
                        2208.5045
                     
                  
                  
                     
                        - - -
                              In disposable packings of plastic, coloured
                     
                  
               
                     
                        2208.5046
                     
                  
                  
                     
                        - - -
                              In disposable packings of plastic, uncoloured
                     
                  
               
                     
                        2208.5049
                     
                  
                  
                     
                        - - -
                              Other
                     
                  
               
                     
                         
                     
                  
                  
                     
                        -
                              Vodka:
                     
                  
               
                     
                        2208.6011
                     
                  
                  
                     
                        - -
                              In disposable packings of steel
                     
                  
               
                     
                        2208.6012
                     
                  
                  
                     
                        - -
                              In disposable packings of aluminium
                     
                  
               
                     
                        2208.6013
                     
                  
                  
                     
                        - -
                              In disposable packings of glass for more than 500 ml
                     
                  
               
                     
                        2208.6014
                     
                  
                  
                     
                        - -
                              In disposable packings of glass for 500 ml or less
                     
                  
               
                     
                        2208.6015
                     
                  
                  
                     
                        - -
                              In disposable packings of plastic, coloured
                     
                  
               
                     
                        2208.6016
                     
                  
                  
                     
                        - -
                              In disposable packings of plastic, uncoloured
                     
                  
               
                     
                        2208.6019
                     
                  
                  
                     
                        - -
                              Other
                     
                  
               
                     
                         
                     
                  
                  
                     
                        -
                              Liqueurs and cordials:
                     
                  
               
                     
                         
                     
                  
                  
                     
                        - -
                              Of an alcoholic strength by volume of more than 0.5 % up to and including 2.25 % vol:
                     
                  
               
                     
                        2208.7021
                     
                  
                  
                     
                        - - -
                              In disposable packings of steel
                     
                  
               
                     
                        2208.7022
                     
                  
                  
                     
                        - - -
                              In disposable packings of aluminium
                     
                  
               
                     
                        2208.7023
                     
                  
                  
                     
                        - - -
                              In disposable packings of glass for more than 500 ml
                     
                  
               
                     
                        2208.7024
                     
                  
                  
                     
                        - - -
                              In disposable packings of glass for 500 ml or less
                     
                  
               
                     
                        2208.7025
                     
                  
                  
                     
                        - - -
                              In disposable packings of plastic, coloured
                     
                  
               
                     
                        2208.7026
                     
                  
                  
                     
                        - - -
                              In disposable packings of plastic, uncoloured
                     
                  
               
                     
                        2208.7029
                     
                  
                  
                     
                        - - -
                              Other
                     
                  
               
                     
                         
                     
                  
                  
                     
                        - -
                              Other:
                     
                  
               
                     
                        2208.7081
                     
                  
                  
                     
                        - - -
                              In disposable packings of steel
                     
                  
               
                     
                        2208.7082
                     
                  
                  
                     
                        - - -
                              In disposable packings of aluminium
                     
                  
               
                     
                        2208.7083
                     
                  
                  
                     
                        - - -
                              In disposable packings of glass for more than 500 ml
                     
                  
               
                     
                        2208.7084
                     
                  
                  
                     
                        - - -
                              In disposable packings of glass for 500 ml or less
                     
                  
               
                     
                        2208.7085
                     
                  
                  
                     
                        - - -
                              In disposable packings of plastic, coloured
                     
                  
               
                     
                        2208.7086
                     
                  
                  
                     
                        - - -
                              In disposable packings of plastic, uncoloured
                     
                  
               
                     
                        2208.7089
                     
                  
                  
                     
                        - - -
                              Other
                     
                  
               
                     
                         
                     
                  
                  
                     
                        -
                              Other:
                     
                  
               
                     
                         
                     
                  
                  
                     
                        - -
                              Aqua vitae (brennivín):
                     
                  
               
                     
                        2208.9021
                     
                  
                  
                     
                        - - -
                              In disposable packings of steel
                     
                  
               
                     
                        2208.9022
                     
                  
                  
                     
                        - - -
                              In disposable packings of aluminium
                     
                  
               
                     
                        2208.9023
                     
                  
                  
                     
                        - - -
                              In disposable packings of glass for more than 500 ml
                     
                  
               
                     
                        2208.9024
                     
                  
                  
                     
                        - - -
                              In disposable packings of glass for 500 ml or less
                     
                  
               
                     
                        2208.9025
                     
                  
                  
                     
                        - - -
                              In disposable packings of plastic, coloured
                     
                  
               
                     
                        2208.9026
                     
                  
                  
                     
                        - - -
                              In disposable packings of plastic, uncoloured
                     
                  
               
                     
                        2208.9029
                     
                  
                  
                     
                        - - -
                              Other
                     
                  
               
                     
                         
                     
                  
                  
                     
                        - -
                              Aquavit:
                     
                  
               
                     
                        2208.9031
                     
                  
                  
                     
                        - - -
                              In disposable packings of steel
                     
                  
               
                     
                        2208.9032
                     
                  
                  
                     
                        - - -
                              In disposable packings of aluminium
                     
                  
               
                     
                        2208.9033
                     
                  
                  
                     
                        - - -
                              In disposable packings of glass for more than 500 ml
                     
                  
               
                     
                        2208.9034
                     
                  
                  
                     
                        - - -
                              In disposable packings of glass for 500 ml or less
                     
                  
               
                     
                        2208.9035
                     
                  
                  
                     
                        - - -
                              In disposable packings of plastic, coloured
                     
                  
               
                     
                        2208.9036
                     
                  
                  
                     
                        - - -
                              In disposable packings of plastic, uncoloured
                     
                  
               
                     
                        2208.9039
                     
                  
                  
                     
                        - - -
                              Other
                     
                  
               
                     
                        2209.0000
                     
                  
                  
                     
                        Vinegar and substitutes for vinegar obtained from acetic acid 
                     
                  
               
                     
                        2402
                     
                  
                  
                     
                        Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes:
                     
                  
               
                     
                         
                     
                  
                  
                     
                        -
                              Cigars, cheroots and cigarillos, containing tobacco:
                     
                  
               
                     
                        2402.1001
                     
                  
                  
                     
                        - -
                              Brought to the country by travelers, crew members and others for personal use, or is sent to the country without being professional importation
                     
                  
               
                     
                        2402.1009
                     
                  
                  
                     
                        - -
                              Other
                     
                  
               
                     
                         
                     
                  
                  
                     
                        - Cigarettes containing tobacco:
                     
                  
               
                     
                        2402.2001
                     
                  
                  
                     
                        - -
                              Brought to the country by travellers, crew members and others for personal use, or is sent to the country without being professional importation
                     
                  
               
                     
                        2402.2009
                     
                  
                  
                     
                        - -
                              Other
                     
                  
               
                     
                         
                     
                  
                  
                     
                        -
                              Other:
                     
                  
               
                     
                         
                     
                  
                  
                     
                        - -
                              Cigars, cheroots and cigarillos of tobacco substitutes:
                     
                  
               
                     
                        2402.9011
                     
                  
                  
                     
                        - - -
                              Brought to the country by travellers, crew members and others for personal use, or is sent to the country without being professional importation
                     
                  
               
                     
                        2402.9019
                     
                  
                  
                     
                        - - -
                              Other
                     
                  
               
                     
                         
                     
                  
                  
                     
                        - -
                              Other:
                     
                  
               
                     
                        2402.9091
                     
                  
                  
                     
                        - - -
                              Brought to the country by travellers, crew members and others for personal use, or is sent to the country without being professional importation
                     
                  
               
                     
                        2402.9099
                     
                  
                  
                     
                        - - -
                              Other
                     
                  
               
                     
                        2403
                     
                  
                  
                     
                        Other manufactured tobacco and manufactured tobacco substitutes; "homogenised" or "reconstituted" tobacco; tobacco extracts and essences:
                     
                  
               
                     
                         
                     
                  
                  
                     
                        -
                              Smoking tobacco, whether or not containing tobacco substitutes in any proportion:
                     
                  
               
                     
                         
                     
                  
                  
                     
                        - -
                              Water pipe tobacco specified om Subheading Note 1 to this Chapter: 
                     
                  
               
                     
                        2403.1101
                     
                  
                  
                     
                        - - -
                              Brought to the country by travellers, crew members and others for personal use, or is sent to the country without being professional importation
                     
                  
               
                     
                        2403.1109
                     
                  
                  
                     
                        - - -
                              Other
                     
                  
               
                     
                         
                     
                  
                  
                     
                        - -
                              Other:
                     
                  
               
                     
                        2403.1901
                     
                  
                  
                     
                        - - -
                              Brought to the country by travellers, crew members and others for personal use, or is sent to the country without being professional importation
                     
                  
               
                     
                        2403.1909
                     
                  
                  
                     
                        - - -
                              Other
                     
                  
               
                     
                         
                     
                  
                  
                     
                        - -
                              "Homogenised" or "reconstituted" tobacco: 
                     
                  
               
                     
                        2403.9101
                     
                  
                  
                     
                        - - -
                              Brought to the country by travellers, crew members and others for personal use, or is sent to the country without being professional importation
                     
                  
               
                     
                        2403.9109
                     
                  
                  
                     
                        - - -
                              Other
                     
                  
               
                     
                         
                     
                  
                  
                     
                        - -
                              Other:
                     
                  
               
                     
                         
                     
                  
                  
                     
                        - - -
                              Snuff containing solutio ammoniae:
                     
                  
               
                     
                        2403.9911
                     
                  
                  
                     
                        - - - -
                              Brought to the country by travellers, crew members and others for personal use, or is sent to the country without being professional importation
                     
                  
               
                     
                        2403.9919
                     
                  
                  
                     
                        - - - -
                              Other
                     
                  
               
                     
                         
                     
                  
                  
                     
                        - - -
                              Other snuff :
                     
                  
               
                     
                        2403.9921
                     
                  
                  
                     
                        - - - -
                              Brought to the country by travellers, crew members and others for personal use, or is sent to the country without being professional importation
                     
                  
               
                     
                        2403.9929
                     
                  
                  
                     
                        - - - -
                              Other
                     
                  
               
                     
                         
                     
                  
                  
                     
                        - - -
                              Other:
                     
                  
               
                     
                        2403.9992
                     
                  
                  
                     
                        - - - -
                              Imitation tobacco snuff
                     
                  
               
                     
                        2403.9993
                     
                  
                  
                     
                        - - - -
                              Imitation tobacco for oral use
                     
                  
               
                     
                        2403.9994
                     
                  
                  
                     
                        - - - -
                              Other, brought to the country by travellers, crew members and others for personal use, or is sent to the country without being professional importation
                     
                  
               
                     
                        2403.9999
                     
                  
                  
                     
                        - - - -
                              Other
                     
                  
               
               ’
            
            
               (2)Paragraph (2) is replaced by the following:
            
         
         
            
               ‘(2)Tariff codes set out in Paragraph (1) refer to those applicable in Iceland on 1 July 2001. Tariff codes set out in paragraph (1a) refer to those applicable in Iceland on 1 January 2015. The terms of this Annex will not be affected by any changes that may be made in the tariff nomenclature.’
            
         
         
            
                  
                     (1)
                  [No constitutional requirements indicated.] [Constitutional requirements indicated.]
               
               
                  
                     (2)
                  OJ x xxx, xx.xx.xx, p. xx.