CELEX: 31973R0232
Language: en
Date: 1973-01-31 00:00:00
Title: Regulation (EEC) No 232/73 of the Council of 31 January 1973 on the implementation of Article 47 of the Act concerning the Conditions of Accession and the Adjustments to the Treaties, concerning the system of trade applicable to the goods covered by Regulation (EEC) No 1059/69

No L 28/ 14                              Official Journal of the European Communities                                  1 . 2. 73
                                   REGULATION (EEC) No 232/73 OF THE COUNCIL
                                                        of 31 January 1973
              on the implementation of Article 47 of the Act concerning the Conditions of Accession
              and the Adjustments to the Treaties, concerning the system of trade applicable to the
                                        goods covered by Regulation (EEC) No 1059/69
THE COUNCIL OF THE EUROPEAN COMMUNITIES ,                            specifications of the Common Customs Tariff in the
                                                                    trade of the new Member States with the Community
Having regard to the Treaty establishing the                         as originally constituted and with third countries ;
European Economic Community;
                                                                     Whereas, however, on 1 January 1972 the new
Having regard to the Treaty concerning the                          Member States applied preferential treatment in
Accession of new Membef States to the European                      favour of certain countries based on a nomenclature
Economic Community and the European Atomic                           not corresponding to the Common Customs Tariff
Energy Community signed at Brussels on 22 January                    nomenclature; whereas, with regard to these cases,
1972 (*), and in particular Article 47 (5 ) of the Act               the rate of customs duty applied on that date is taken
annexed thereto ;                                                   into consideration in determining the basic rate of the
                                                                     fixed component;
Having regard to the proposal from the Commission ;
                                                                     Whereas the variable component applicable when the
Whereas     Article    47    of    the   Act   of   Accession        goods in question are imported into the new Member
establishes the rules governing the goods covered by                 States from third countries is, according to Article 47
Council Regulation (EEC) No 1059/69 of 28 May                        ( 1 ) of the Act of Accession, reduced or increased, as
1969 determining the system of trade applicable to                   the case may be, by a compensatory amount under
certain    goods        processed from             agricultural      the conditions laid down in Article 55 ( 1 ) (b) of the
products (2 ); whereas these rules concern in                        same Act; whereas, in trade between the Community
particular the determination of the charge applicable                as originally constituted and the new Member States
when the goods in question are imported, which                       and in trade between the new Member States, a
charge, according to Article 5 of that Regulation, is                compensatory amount determined on the base of the
composed of an ad valorem duty constituting the                      compensatory amounts referred to in Article 55 ( 1 )
fixed component, and of a variable component;                        (a) of the said Act is applied to the same goods ;
Whereas it is necessary to determine the rate of the                Whereas, pursuant to Article 6 of Regulation (EEC)
customs duty constituting the fixed component                        1059/69, the Commission fixes for each at quarterly
applicable by each of the new Member States ;                        intervals, and for all goods, the amount of the
whereas the duties applied on 1 January 1972 by                      variable component applicable on imports into the
Denmark and the United Kingdom on imports of the                     Community from third countries ; whereas the same
goods in question were designed exclusively to ensure                procedure applies with the same periodicity to fixing
protection of the industry manufacturing those                      the compensatory amounts applicable on imports ;
goods ; whereas, on the other hand, the rate of the
fixed component applicable to imports into Ireland                  Whereas, however, the charge to be applied by a
must be determined, according to Article 47 (2) of the              Member State to imports from third countries and
Act of Accession, by separating it out from the                     the charge to be applied by this Member State to
protection applied by that State on 1 January 1972 ;                imports from another Member State are composed of
                                                                     a fixed component and, as the case may be, of a
Whereas, according to Article 47 (3 ) of the Act of                 variable component or a compensatory amount;
Accession, the new Member States shall, for the                     whereas the difference between these two charges
goods covered by Regulation (EEC) No 10 59/69,                       remains constant if each of them are reduced by the
apply in full the Common Customs Tariff                             same amount; whereas, however, this reduction
nomenclature by 1 February 1973 at the latest;                      cannot      exceed  the   amount    of the   basic    fixed
whereas this obligation involves the application of                  component without affecting the compensatory
only one fixed component for each of the                            amount; whereas, therefore, the provisions of Articles
                                                                    33 and 55 paragraphs 5 and 6 of the Act of Accession
                                                                     are complied with where the charge to be applied by
(!) OJ No L 73 , 27. 3 . 1972, p . 5 .                              a Member State to imports from another Member
(2 ) OJ No L 141 , 12. 6. 1969, p . 1 .                             State does not exceed the charge to be applied by the
 ---pagebreak--- 1 . 2 . 73                              Official Journal of the European Communities                           No L 28 / 15
first Member State to imports from third countries,                mentioned in paragraph 1 , first subparagraph, if the
reduced by the difference between the fixed                        latter is lower than the first-mentioned rate.
component applicable to imports from the said
countries and the fixed component applicable to                    The basic rate of the customs duty constituting the
imports from the other Member State ;                              fixed component in the charge applicable on imports
                                                                   into Denmark or the United Kingdom from Finland
Whereas it is necessary to determine, with a view to               and Norway shall be the rate of the customs duty
the application of the provisions of Article 8 of                  applicable to these countries on 1 January 1972, or
Regulation (EEC) No 1059/69, the conditions under                  the rate mentioned in paragraph 1, first
which the new Member States must introduce the                     subparagraph, if the latter is lower than the
                                                                   first-mentioned rate.
maximum duties provided for in the Common
Customs Tariff :
                                                                   3 . The basic rate of the customs duty constituting
                                                                   the fixed component in the charge applicable on
HAS ADOPTED THIS REGULATION :                                      imports into Denmark or the United Kingdom from
                                                                   Ireland shall be the rate mentioned in paragraph 1 ,
                          Article 1                                first subparagraph.
1.       For any of the headings and subheadings in the            4.     The basic rate of the customs duty constituting
Common Customs Tariff concerning goods covered                     the fixed component in the charge applicable on
by Regulation (EEC) No 1059/69, the basic rate of                  imports into Ireland from Denmark shall be the rate
the customs duty constituting the fitfed component in              mentioned in paragraph 1 .
the charge applicable on importation of these goods
into each of the new Member States from the
                                                                   The basic rate of the customs duty constituting the
Community as originally constituted and, without                   fixed component in the charge applicable on imports
prejudice to the provisions of paragraphs 2, second                into Ireland from :
and third subparagraphs, 4, second subparagraph
under (b), and 5 (b ), from third countries, shall be              (a) the United Kingdom,
that given in Annex I to this Regulation.
                                                                   (b) the countries of the Commonwealth Preference
                                                                        Area,
However, as far as concerns the goods mentioned in
Annex II imported into Ireland, the basic rate                     shall be the rate mentioned in Annex III .
referred to above is reduced to the rates mentioned in
this Annex.
                                                                   5 . The basic rate of the customs duty constituting
                                                                   the fixed component in the charge applicable on
2. The basic rate of the customs duty constituting                 imports into the United Kingdom from :
the fixed component in the charge applicable on                    (a) Ireland,
imports :
( a) into Denmark from the United Kingdom,                         (b) the countries of the Commonwealth Preference
                                                                        Area,
(b) into the United Kingdom from Denmark,
                                                                   shall be the rate of the customs duty applicable to
shall be the rate of the customs duty applicable to                these countries on 1 January 1972, or the rate
these countries on 1 January 1972, or the rate                     mentioned in paragraph 1 , first subparagraph, if the
mentioned in paragraph 1 , first subparagraph, if the              latter is lower than the first-mentioned rate.
latter is lower than the first-mentioned rate.
                                                                                            Article 2
The basic rate of the customs duty constituting the
fixed component in the charge applicable on imports                1 . For each of the headings and subheadings in the
into Denmark or into the United Kingdom from                       Common Customs Tariff concerning goods covered
Iceland, Austria, Portugal, Sweden and Switzerland,                by Regulation (EEC) No 1059/69 and for each
pursuant to the Agreements with these countries                    quarter of the calendar year, the Commission shall
signed on 22 July 1972 and to the Interim Agreement                determine :
with Austria of 22 July 1972 ( l) shall be the rate
provided for by these Agreements, or the rate                      (a) — the compensatory amount applicable to
                                                                            imports into the Community as originally
                                                                             constituted from each of the new Member
(!) OJ No L 223, 29 . 9 . 1972, p . 1 .                                     States ;
 ---pagebreak---  No L 28 / 16                          Official Journal of the European Communities                                  1 . 2. 73
     — the compensatory amount applicable to                      2. For products in respect of which the Common
         imports into each of the new Member States               Customs Tariff provides for a maximum charge, each
         from each of the other new Member States                 new Member State shall apply to third countries a
         and, where appropriate, from the Community               maximum charge composed of:
         as originally constituted;
                                                                  (a) insofar as the fixed ad valorem or specific part of
(b) the amount of the variable component, as                           the maximum charge is concerned, the fixed
     referred to in Article 47 ( 1 ), second subparagraph              component determined under Article 1 aligned to
                                                                       the level of the common maximum in accordance
     of the Act of Accession, applicable on imports
     from third countries into each of the new                         with the conditions laid down in Article 39 ( 1 ) of
     Member States .                                                   the Act of Accession;
                                                                  (b) insofar as the variable part of the maximum
2. Each of the compensatory amounts referred to                        charge is concerned where applicable, the
in paragraph 1 (a) shall be equal to the sum of the                    additional duty provided for in Article 8 (2) of
compensatory amounts applicable, during the quarter                    Regulation (EEC) No 1059/69 reduced by the
of the calendar year concerned, to the quantities of                   compensatory amount corresponding to the
the different primary products which, pursuant to the                 quantity of sugar or flour to which the additional
provisions of Regulation (EEC) No 1060/69, are                         duty applies.
considered as having been used in the manufacture of
the goods to which this compensatory amount                      3 . For the purpose of applying the provisions of
applies.                                                          Article 8 ( 1 ) of Regulation (EEC) No 1059/69 to
                                                                  goods imported from third countries into each of the
                                                                  new Member States, the Commission shall determine
                         Article 3                                the following on a quarterly basis :
                                                                  (a) the amounts of the additional duties ;
1 . The total amount of the fixed component and
the compensatory amount applied by a Member State                 (b) the price difference referred to in Article 8 (2) (a).
to imports from another Member State shall not
exceed the total amount of the charge which the
importing Member State can impose on the same                                              Article 4
goods imported from third countries, reduced by the
difference between the fixed component applicable to             This Regulation shall enter into force on the day of
the said countries and the fixed component                       its publication in the Official Journal of the
applicable to such other Member State.                           European Communities.
              This Regulation shall be binding in its entirety and directly applicable in all Member
              States .
              Done at Brussels, 31 January 1973 .
                                                                                         For the Council
                                                                                          The President
                                                                                           A. LAVENS
 ---pagebreak--- 1 . 2 . 73                          Official Journal of the European Communities                                 No L 28 / 17
                                                       ANNEX I
                      Rate of the fixed components referred to in Article 1 (1) first subparagraph
       CCT                                                                                   Rate of fixed component
     heading                              Description
        No
                                                                                    Denmark             UK           Ireland
       17.04 Sugar confectionery, not containing cocoa:
             B. Chewing-gum containing by weight of sucrose (including
                invert sugar expressed as sucrose):
                  I. Less than 60 %                                                   15 %      £ 0-2375/cwt         25 %
                                                                                                   + 10 %
                 II . 60 % or more                                                    15 %      £ 0-2375/cwt         25 %
                                                                                                   + 10 %
             C.  White chocolate                                                      15 %      £ 0-2375/cwt         67 %
                                                                                                   + 10 %
             D. Other:
                  I. Containing no milkfats or containing less than 1·5 %
                      by weight of such fats :
                      a) Containing no sucrose or containing less than 5 %
                          by weight of sucrose (including invert sugar
                          expressed as sucrose)                                       15 %      £ 0-2375/cwt         67 %
                                                                                                   + 10 %
                      b) Containing by weight of sucrose (including invert
                          sugar expressed as sucrose):
                          1 . 5 % or more but less than 30 %                          15 %      £ 0-2375/cwt         67 %
                                                                                                   + 10 %
                          2 . 30 % or more but less than 40 %                         15 %      £ 0-2375/cwt         67 %
                                                                                                   + 10 %
                          3 . 40 % or more but less than 50 % :
                              aa) containing no starch                                15 %      £ 0-2375/cwt         67 %
                                                                                                   + 10 %
                              bb ) Other                                              15 %      £ 0-2375/cwt         67%
                                                                                                   + 10 %
                          4 . 50 % or more but less than 60 %                         15 %      £ 0-2375/cwt         67 %
                                                                                                   + 10 %
                         5 . 60 % or more but less than 70 %                          15 %      £ 0-2375/cwt         67 %
                                                                                                   + 10 %
                         6. 70 % or more but less than 80 %                           15 %      ¿ 0-2375/cwt         67 %
                                                                                                   + 10 %
                         7. 80 % or more but less than 90 %                           15 %      ¿ 0-2375/cwt         67 %
                                                                                                   + 10 %
                         8 . 90 % or more                                             15 %      ¿ 0-2375/cwt         67 %
                                                                                                   + 10 %
 ---pagebreak--- No L 28 / 18                          Official Journal of the European Communities                                   1 . 2. 73
     CCT                                                                                Rate of fixed component
   heading                                  Description
     No
                                                                                Denmark            UK             Ireland
    17.04    D.    II . Other:
  (cont'd.)
                        a) Containing no sucrose or containing less than 5 %
                            by weight of sucrose (including invert sugar
                             expressed as sucrose)                               15 %       £ 0-2375/cwt          67%
                                                                                               + 10 %
                        b) Containing by weight of sucrose (including invert
                             sugar expressed as sucrose) :
                             1 . 5 % or more but less than 30 %                  15 %       £ 0-2375/cwt          67%
                                                                                               + 10 %
                            2 . 30 % or more but less than 50 %                  15 %       £ 0-2375/cwt          67 %
                                                                                               + 10 %
                            3 . 50 % or more but less than 70 %                  15 %       £ 0-2375/cwt          67 %
                                                                                               -I- 10 %
                            4 . 70 % or more                                     15 %       £ 0-2375/cwt          67 %
                                                                                               -j- 10 %
   18.06     Chocolate and other food preparations containing cocoa :
             A. Cocoa powder, not otherwise sweetened than by the
                addition of sucrose, containing by weight of sucrose:
                    I. Less than 65 %                                            15 %      £ 0-2500/cwt         118 %
                  II. 65 % or more but less than 80 %                            15 %      £ 0-2500/cwt         118 %
                 III. 80 % or more                                               15 %      £ 0-2500/cwt         118 %
             B. Ice-cream (not including ice-cream powder) and other
                ices :
                    I. Containing no milkfats or containing less than 3 %
                        by weight of such fats                                   14%       £ 0-2000/cwt          76%
                                                                                               + 10 %
                  II. Containing by weight of milkfats :
                        a) 3 % or more but less than 7 %                        14%        £ 0-2000/cwt          76 %
                                                                                               + 5 %
                        b) 7 % or more                                          14 %       £ 0-2000/cwt          76%
                                                                                               + 5%
             C. Chocolate and chocolate goods, whether or not filled;
                sugar confectionery and substitutes therefor made from
                sugar substitution products, containing cocoa :
                   I. Containing no sucrose or containing less than 5 %
                        by weight of sucrose (including invert sugar expressed
                        as sucrose)                                             15 %       £ 0-2000/cwt          76%
                  II. Other :
                       a) Containing no milkfats or containing less than
                            1-5 % of such fats and containing by weight of
                           sucrose (including invert sugar expressed as
                           sucrose):
                           1 . Less than 50 %                                   15 %       £ 0-2000/cwt          76%
                           2 . 50 % or more                                     15 %       £ 0-2000/cwt          76%
 ---pagebreak--- 1 . 2. 73                             Official Journal of the European Communities                           No L 28/ 19
       CCT                                                                              Rate of fixed component
     heading                                 Description
        No
                                                                                Denmark            UK            Ireland
      18.06    C.  II. b) Containing by weight of milkfats :
    (cont'd)
                            1 . 1-5 % or more but less than 3 %                  15 %       £ 0-2000/cwt         76 %
                           2. 3 % or more but less than 4-5 %                    15 %       £ 0-2000/cwt         76 %
                           3 . 4-5 % or more but less than 6 %                   15 %       £ 0-2000/cwt         76 %
                           4 . 6 % or more                                       15 %       £ 0-2000/cwt         76 %
               D. Other :
                    I. Containing no milkfats or containing less than 1-5 %
                       by weight of such fats:
                       a) In immediate packings of a net capacity of 500 g
                           or less                                               15 %       £ 0-2000/cwt         76 %
                       b ) Other                                                 15 %       £ 0-2000/cwt         76%
                   II. Containing by weight of milkfats:
                        a) 1-5 % or more but less than 6-5 % :
                            1 . In immediate packings of a net capacity of
                                500 g or less                                    15 %       £ 0-2000/cwt         76 %
                           2. Other                                              15 %       £ 0-2000/cwt         76 %
                       b) More than 6-5 % but less than 26 % :
                           1 . In immediate packings of a net capacity of
                                500 g or less                                    15 %       £ 0-2000/cwt         76 %
                           2. Other :
                                aa) Chocolate milk crumb, containing more
                                     than 6-5 % but less than 11 % by weight of
                                     milkfats, more than 6-5 % but less than
                                     15 % by weight of cocoa and more than
                                     50 % but less than 60 % by weight of
                                     sucrose (including invert sugar expressed
                                     as sucrose)                                 15 %       £ 0-3000/cwt         76 %
                                bb ) Other                                       15 %       £ 0-2000/cwt         76 %
                       c) 26 % or more :
             1             1 . In1 immediate packings of a net capacity of
                                500 g or less                                    15 %       £ 0-2000/cwt         76 %
                           2 . Other                                             15 %       £ 0-2000/cwt         76 %
      19.01    Malt extracts :
               A. With a dry-extract content of 90 % or more by weight            5 %            10 %          17-2 p/lb
               B. Other                                                           5 %            10 %          17-2 p/lb
 ---pagebreak--- No L 28 /20                       Official Journal of the European Communities                                 1 . 2. 73
   CCT                                                                              Rate of fixed component
  heading                                Description
    No
                                                                            Denmark            UK            Ireland
   19.02    Preparations of flour, meal, starch or malt extract, of a kind
            used as infant food or for dietetic or culinary purposes,
            containing less than 50 % by weight of cocoa:
            A. Containing malt extract and not less than 30 % by weight
               of reducing sugars (expressed as maltose)                       7 %            10 %          17-3 p /lb
            B. Other:
                 I. Containing no milkfats or containing less than 1-5 %
                    by weight of such fats :
                    a) Containing less than 14 % by weight of starch:
                        1 . Containing no sucrose or containing less than
                            5 % by weight of sucrose (including invert
                            sugar expressed as sucrose)                        9 %            10 %            74 %
                       2. Containing by weight of sucrose (including
                            invert sugar expressed as sucrose):
                             aa) 5 % or more but less than 60 %                9 %            10 %            74 %
                             bb) 60 % or more                                  9 %            10 %            74%
                    b) Containing 14 % or more but less than 32 % by
                       weight of starch :
                       1 . Containing no sucrose or containing less than
                            5 % by weight of sucrose (including invert
                            sugar expressed as sucrose)                        9 %            10 %            74%
                       2 . Other                                               9%             10 %            74%
                    c) Containing 32 % or more but less than 45 % by
                       weight of starch:
                        1 . Containing no sucrose or containing less than
                            5 % by weight of sucrose (including invert
                            sugar expressed as sucrose)                        9 %            10 %            74 %
                       2. Other                                                9 %            10 %            74%
                    d) Containing 45 % or more but less than 65 % by
                       weight of starch:
                        1 . Containing no sucrose or containing less than
                            5 % by weight of sucrose (including invert
                            sugar expressed as sucrose)                        9 %»           10 %            74%
                       2. Other                                                9 %            10 %            74%
                    e) Containing 65 % or more but less than 80 % by
                       weight of starch:
                       1 . Containing no sucrose or containing less than
                            5 % by weight of sucrose (including invert
                            sugar expressed as sucrose)                        9 %            10%             74%
                       2. Other                                                9 %            10%             74%
 ---pagebreak--- 1 . 2. 73                           Official Journal of the European Communities                           No L 28 /21
       CCT                                                                          . Rate of fixed component
     heading                              Description
       No
                                                                              Denmark            UK            Ireland
      19.02   B.   I. f) Containing 80 % or more but less than 80 % by
    (cont'd)              weight of starch :
                          1 . Containing no sucrose or containing less than
                              5 % by weight of sucrose (including invert
                              sugar expressed as sucrose)                       9 %            10 %            74%
                          2. Other                                              9 %             10 %           74%
                      g) Containing 85 % or more by weight of starch            9 %            10 %            74%
                  II. Containing by weight of milkfats :
                       a) 1-5 % or more but less than 5 %                       5 %            10 %            74%
                      b ) 5 % or more                                           5 %            10 %            74%
      19.03  Macaroni, spaghetti and similar products :
             A. Containing eggs                                                15 %            10 %            56%
             B. Other :
                   I. Containing no common wheat flour or meal                 15 %            10 %            56%
                  II. Not specified                                            15 %            10 %            56 %
      19.04  Tapioca and sago; tapioca and sago substitutes obtained from
             potato or other starches                                          10 %        exemption             3 %
     19.05   Prepared foods obtained by the swelling or roasting of cereals
             or cereal products (puffed rice, corn flakes and similar
             products):
             A. Obtained from maize                                             5 %            10 %           3-5 %
             B. Obtained from rice                                              5 %            10 %           3-5 %
             C. Other                                                           5 %            10 %          48-5 %
     19.06   Communion wafers, empty cachets of a kind suitable for
             pharmaceutical use, sealing wafers, rice paper and similar
             products                                                       exemption          10 %            21 %
     19.07   Bread, ships' biscuits and other ordinary bakers' wares, not
             containing added sugar, honey, eggs, fats, cheese or fruit:
             A. Crispbread                                                  exemption          10 %            30 %
             B. Matzos                                                      exemption          10 %        exemption
             C. Gluten bread for diabetics                                  exemption          10 %            14%
             D. Other, containing by weight of starch :                                «
                  I. Less than 50 %                                         exemption          10 %           48 %
                 II . 50 % or more                                          exemption          10 %           48 %
 ---pagebreak--- No L 28 /22                       Official Journal of the European Communities                                 1 . 2. 73
   CCT                                                                              Rate of fixed component
  heading                               Description
    No
                                                                            Denmark            UK           Ireland
   19.08    Pastry, biscuits, cakes and other fine bakers' wares, whether
            or not containing cocoa in any proportion :
               A. Gingerbread and the like, containing by weight of
               sucrose (including invert sugar expressed as sucrose):
                  I. Less than 30 %                                          13 %             10 %          30 %
                 II. 30 % or more but less than 50 %                         13 %             10 %          30 %
                III. 50 % or more                                            13 %             10 %          30%
            B. Other:
                  I. Containing no starch or containing less than 5 % by
                     weight of starch, and containing by weight of sucrose
                     (including invert sugar expressed as sucrose):
                     a) Less than 70 %                                       15 %             10 %          46 %
                     b ) 70 % or more                                        15 %             10 %          46 %
                 II. Containing 5 % or more but less than 32 % by
                     weight of starch :
                     a) Containing no sucrose or containing less than 5 %
                         by weight of sucrose (including invert sugar
                         expressed as sucrose)                               15 %             10 %          46 %
                     b) Containing 5 % or more but less than 30 % by
                         weight of sucrose (including invert sugar
                         expressed as sucrose):
                         1 . Containing no milkfats or containing less than
                             1-5 % by weight of such fats                    15 %            10 %           46 %
                         2. Other                                             9 %             10 %          46 %
                     c) Containing 30 % or more but less than 40 % by
                         weight of sucrose (including invert sugar
                         expressed as sucrose):
                         1 . Containing no milkfats or containing less than
                             1·5 % by weight of such fats                    15 %            10 %           46 %
                         2. Other                                             9 %            10 %           46 %
                     d) Containing 40 % or more by weight of sucrose
                         (including invert sugar expressed as sucrose) :
                         1 . Containing no milkfats or containing less than
                             1-5 % by weight of such fats                    15 %            10 %           46 %
                         2. Other                                             9 %            10 %           46 %
                III. Containing 32 % or more but less than 50 % by
                     weight of starch:
                     a) Containing no sucrose or containing less than 5 %
                         by weight of sucrose (including invert sugar
                         expressed as sucrose) :
                         1 . Containing no milkfats or containing less than
                             1-5 % by weight of such fats                    15 %            10 %           46 %
                         2. Other                                             9 %            10 %           46 %
 ---pagebreak--- 1 . 2 . 73                          Official Journal of the European Communities                            No L 28 /23
        CCT                                                                            Rate of fixed component
     heading                               Description
        No
                                                                               Denmark            UK           Ireland
       19.08 B. III. b) Containing 5 % or more but less than 20 % by
    (cont'd)               weight of sucrose (including invert sugar
                           expressed as sucrose):
                           1 . Containing no milkfats or containing less than
                               1-5 % by weight of such fats                     15 %             10 %           46 %
                           2 . Other                                             9 %             10 %           46 %
                       c) Containing 20 % or more by weight of sucrose
                           (including invert sugar expressed as sucrose):
                           1 . Containing no milkfats or containing less than
                               1-5 % by weight of such fats                     15 %             10%            46 %
                           2. Other                                              9 %             10 %           46 %
                  IV. Containing 50 % or more but less than 65 % by
                       weight of starch:
                       a) Containing no sucrose or containing less than 5 %
                           by weight of sucrose (including invert sugar
                           expressed as sucrose):
                           1 . Containing no milkfats or containing less than
                               1-5 % by weight of such fats                     15 %             10 %           46 %
                           2. Other                                              9 %             10 %           46 %
                       b) Containing 5 % or more by weight of sucrose
                           (including invert sugar expressed as sucrose):
                           1 . Containing no milkfats or containing less than
                               1-5 % by weight of such fats                     15 %             10 %           46 %
                           2 . Other                                             9 %             10 %           46 %
                 V. Containing 65 % or more by weight of starch:
                       a) Containing no sucrose or containing less than 5 %
                           by weight of sucrose (including invert sugar
                           expressed as sucrose)                              exemption          10 %           46 %
                       b ) Other                                                15 %             10 %           46 %
       21.01 Roasted chicory and other roasted coffee substitutes; extracts,
             essences and concentrates thereof:
             A. Roasted chicory and other roasted coffee substitutes :
                  II . Other                                                     5 %             10 %        exemption
             B. Extracts, essences and concentrates of the products
                 described under subheading A:
                  II. Other                                                      5 %             10 %        exemption
       21.06 Natural yeasts (active or inactive); prepared baking powders :
             A. Active natural yeasts :
                   II. Bakers' yeast:
                       a) Dried                                                 30 %        £ 0-3936/        £ 1-44/cwt
                                                                                               100 kg
                       b ) Other                                                30 %         £ 0-3936/       £ 1-44/cwt
                                                                                               100 kg
 ---pagebreak--- No L 28 /24                          Official Journal of the European Communities                                   1 . 2. 73
   CCT                                                                                 Rate of fixed component
  heading                                  Description
    No
                                                                               Denmark            UK             Ireland
   21.07    Food preparations not elsewhere specified or included:
            A. Cereals in grain or ear form, pre-cooked or otherwise
                prepared :
                   I. Maize                                                       2 %             5 %          , 40 %
                  II . Rice                                                       2 %            10 %            40%
                 III . Other                                                      2%             10 %            40%
            B. Ravioli, macaroni, spaghetti and similar products, not
                stuffed, cooked, the foregoing preparations, stuffed;
                whether or not cooked :
                   I. Not stuffed, cooked                                         3 %            10 %             60 %
                  II . Stuffed :
                       a ) Cooked                                                 3 %           6-4 %             60%
                       b) Other                                                   3 %            10 %             60%
            C, Ice-cream (not including ice-cream powder) and other ices:
                   I. Containing no milkfats or containing less than 3 %
                       by weight of such fats                                     1 %            10 %              2 %
                  II. Containing by weight of milkfats:
                       a) 3 % or more but less than 7 %                           1 %            10 %              2 %
                       b ) 7 % or more                                            1 %            10 %              2 %
            D. Prepared yoghourt; prepared milk, in powder form, for
                use as infants' food or for dietetic or culinary purposes :
                   I. Prepared yoghourt:
                       a) In powder form, containing by weight of milkfats :
                           1 . Less than 1·5 %                                    1 %            10 %             35 %
                           2 . 1*5 % or more                                      1 %            10 %             35 %
                       b) Other, containing by weight of milkfats :
                           1 . Less than 1-5 %                                    1 %            10 %         ¿ 0-8 p /lb
                           2 . 1-5 % or more but less than 4 %                    1 %            10%          i 0-8 p /lb
                           3 . 4 % or more                                        1 %            10 %         ¿ 0-8 p /lb
                  II. Other, containing by weight of milkfats :
                       a) Less than 1·5 % and containing by weight of milk
                           proteins (nitrogen content X 6-58 ):
                           1 . Less than 40 %                                     1 %            10 %             24%
                           2 . 40 % or more but less than 55 %                    1 %            10 %             24%
                           3 . 55 % or more but less than 70 %                    1 %            10%              24%
                           4 . 70 % or more                                       1 %            10 %             24%
                       b ) 1-5 % or more                                          1 %            10 %             24%
             E. Cheese fondues                                               exemption           10 %         exemption
 ---pagebreak--- 1 . 2. 73                          Official Journal of the European Communities                           No L 28/25
      CCT                                                                            Rate of fixed component
     heading                             Description
       No
                                                                             Denmark            UK           Ireland
      21.07  F. Other :
    (cont'd)
                  I. Containing no milkfats or containing Less than 1-5 %
                     by weight of such fats :
                     a) Containing no sucrose or containing less than 5 %
                        by weight of sucrose (including invert sugar
                        expressed as sucrose):
                        2. Containing by weight of starch :
                            aa) 5 % or more but less than 32 %                 5 %              9 %          45 %
                            bb ) 32 % or more but less than 45 %               5 %              9 %          45 %
                             cc) 45 % or more                                 20 %              9 %          45 %
                     b) Containing 5 % or more but less than 15 % by
                        weight of sucrose (including invert sugar
                        expressed as sucrose):
                        1 . Containing no starch or containing less than
                            5 % by weight of starch                            5 %              9 %          45 %
                        2. Containing by weight of starch:
                            aa ) 5 % or more but less than 32 %                5 %              9 %          45 %
                            bb) 32 % or more but less than 45 %                5 %              9 %           45 %
                            cc) 45 % or more                                   5 %              9 %           45 %
                     c) Containing 15 % or more but less than 30 % by
                        weight of sucrose (including invert sugar
                        expressed as sucrose:
                        1 . Containing no starch or containing less than
                            5 % by weight of starch                            5 %              9 %           45 %
                        2. Containing by weight of starch:
                            aa ) 5 % or more but less than 32 %                5 %              9 %           45 %
                            bb) 32 % or more but less than 45 %                5 %              9 %           45 %
                             cc) 45 % or more                                  5 %              9 %           45 %
                     d) Containing 30 % or more but less than 50 % by
                        weight of sucrose (including invert sugar
                        expressed as sucrose):
                        1 . Containing no starch or containing less than
                            5 % by weight of starch                            5 %              9 %           45 %
                        2. Containing by weight of starch :
                             aa) 5 % or more but less than 32 %                5 %              9 %           45 %
                            bb ) 32 % or more                                  5 %              9 %           45 %
                     e) Containing 50 % or more, but less than 85 % by
                        weight of sucrose (including invert sugar
                        expressed as sucrose:
                        1 . Containing no starch or containing less than
                            5 % by weight of starch                            5 %              9 %           45 %
                        2. Other                                               5 %              9 %           45 %
 ---pagebreak--- No L 28 /26                     Official Journal of the European Communities                                 1 . 2. 73
    CCT
                                                                                  Rate of fixed component
   heading                            Description
     No
                                                                          Denmark            UK           Ireland
    21.07   F.  L f) Containing 85 % or more by weight of sucrose
  (cont'd)            (including invert sugar expressed as sucrose)         5 %              9 %          45 %
               II. Containing 1-5 % or more but less than 6 % by
                   weight of milkfats :
                   a) Containing no sucrose or containing less than 5 %
                      by weight of sucrose (including invert sugar
                      expressed as sucrose):
                      1 . Containing no starch or containing less than
                          5 % by weight of starch                           5 %              9 %          45 %
                      2. Containing by weight of starch:
                          aa) 5 % or more but less than 32 %                5 %              9 %          45 %
                          bb ) 32 % or more but less than 45 %              5 %              9%           45 %
                          cc) 45 % or more                                   5 %             9 %          45 %
                   b) Containing 5 % or more but less than 15 % by
                      weight of sucrose (including invert sugar
                      expressed as sucrose):
                      1 . Containing no starch or containing less than
                          5 % by weight of starch                            5 %             9 %          45 %
                      2 . Containing by weight of starch :
                          aa) 5 % or more but less than 32 %                5 %              9 %          45 %
                          bb ) 32 % or more                                  5 %             9 %          45 %
                   c) Containing 15 % or more but less than 30 % by
                      weight of sucrose (including invert sugar
                      expressed as sucrose):
                      1 . Containing no starch or containing less than
                          5 % by weight of starch                            5 %             9 %          45 %
                      2. Containing by weight of starch :
                          aa) 5 % or more but less than 32 %                5 %              9 %          45 %
                          bb ) 32 % or more                                  5 %             9 %          45 %
                   d) Containing 30 % or more but less than 50 % by
                      weight of sucrose (including invert sugar
                      expressed as sucrose)
                      1 . Containing no starch or containing less than       5 %             9 %          45 %
                          5 % by weight of starch
                      2 . Other                                              5 %             9 %          45 %
                   e) Containing 50 % or more by weight of sucrose
                      (including invert sugar expressed as sucrose)          5 %             9 %          45 %
 ---pagebreak--- 1 . 2. 73                          Official Journal of the European Communities                          No L 28 /27
       CCT                                                                          Rate of fixed component
     heading                             Description
        No
                                                                            Denmark            UK             Ireland
      21.07  F. III. Containing 6 % or more but less than 12 % by
    (cont'd)         weight of milkfats :
                     a) Containing no sucrose or containing less than 5 %
                          by weight of sucrose (including invert sugar
                         expressed as sucrose):
                         1 . Containing no starch or containing less than
                             5 % by weight of starch                           5 %             9%             45 %
                         2. Containing by weight of starch :
                             aa) 5 % or more but less than 32 %                5 %             9 %            45 %
                             bb ) 32 % or more                                 5 %             9 %            45 %
                     b) Containing 5 % or more but less than 15 % by
                         weight of sucrose (including invert sugar
                         expressed as sucrose):
                         1 . Containing no starch or containing less than
                             5 % by weight of starch                           5 %             9 %            45 %
                         2 . Other                                             5 %             9 %            45 %
                     c) Containing 15 % or more but less than 30 % by
                         weight of sucrose (including invert sugar
                         expressed as sucrose):
                         1 . Containing no starch or containing less than
                             5 % by weight of starch                           5 %             9 %            45 %
                         2. Other                                              5 %             9 %            45 %
                      d) Containing 30 % or more but less than 50 % by
                         weight of sucrose (including invert sugar                                          *
                         expressed as sucrose):
                         1 . Containing no starch or containing less than
                             5 % by weight of starch                           5 %             9 %            45 %
                         2 . Other                                             5 %             9 %            45 %
                     e) Containing 50 % or more by weight of sucrose
                         (including invert sugar expressed as sucrose)         5 %             9 %            45 %
                IV. Containing 12 % or more but less than 18 % by
                     weight of milkfats:
                     a) Containing no sucrose or containing less than 5 %
                         by weight of sucrose (including invert sugar
                         expressed as sucrose):
                         1 . Containing no starch or containing less than
                             5 % by weight of starch                           5 %             9 %            45 %
                         2. Other                                              5 %             9 %            45 %
                     b) Containing 5 % or more but less than 15 % by
                         weight of sucrose (including invert sugar
                         expressed as sucrose):
                         1 . Containing no starch or containing less than
                             5 % by weight of starch                           5 %             9 %            45 %
                         2. Other                                              5 %             9 %            45 %
                     c) Containing 15 % or more by weight of sucrose
                         (including invert sugar expressed as sucrose)        5 %              9 %            45 %
 ---pagebreak--- No L 28/28                     Official Journal of the European Communities                                1 . 2. 73
     CCT                                                                        Rate of fixed component
   heading                           Description
      No
                                                                        Denmark            UK           Ireland
    21.07  F.   V. Containing 18 % or more but less than 26 % by
  (cont'd)         weight of milkfats:
                   a) Containing no sucrose or containing less than
                       5 % by weight of sucrose (including invert sugar
                       expressed as sucrose):
                       1 . Containing no starch or containing less than
                           5 % by weight of starch                         5 %             9 %          45 %
                       2 . Other                                           5 %   "         9 %          45 %
                   b) Containing 5 % or more by weight of sucrose
                       (including invert sugar expressed as sucrose)       5 %             9 %          45 %
              VI . Containing 26 % or more but less than 45 % by
                   weight of milkfats :
                   a) Containing no sucrose, or containing less than
                       5 % by weight of sucrose (including invert sugar
                     ' expressed as sucrose):
                       1 . Containing no starch or containing less than
                           5 % by weight of starch                        5 %              9 %          45 %
                       2 . Other                                           5 %             9 %          45 %
                   b) Containing 5 % or more but less than 25 % by
                       weight of sucrose (including invert sugar
                       expressed as sucrose):
                       1 . Containing no starch or containing less than
                           5 % by weight of starch                         5 %             9 %          45 %
                       2 . Other                                           5 %             9 %          45 %
                    c) Containing 25 % or more by weight of sucrose
                       (including invert sugar expressed as sucrose)       5 %             9 %          45 %
              VII. Containing 45 % or more but less than 65 % by
                   weight of milkfats :
                   a) Containing no sucrose or containing less than
                       5 % by weight of sucrose (including invert sugar
                       expressed as sucrosfe):
                       1 . Containing no starch or containing less than
                           5 % by weight of starch                        5 %              9 %          45 %
                       2. Other                                           5 %              9 %          45 %
                   b) Containing 5 % or more by weight of sucrose
                       (including invert sugar expressed as sucrose):
                       1 . Containing no starch or containing less than
                           5 % by weight of starch                        5 %              9 %          45 %
                       2 . Other                                          5 %              9 %          45 %
 ---pagebreak--- 1 . 2. 73                               Official Journal of the European Communities                            No L 28/29
        CCT                                                                               Rate of fixed component
      heading                                 Description
         No
                                                                                  Denmark             UK           Ireland
       21.07   F. VIII. Containing 65 % or more but less than 85 % by
     Ccont'd)             weight of milkfats :
                          a) Containing no sucrose or containing less than
                               5 % by weight of sucrose (including invert sugar
                                expressed as sucrose)                                5 %             9 %           45 %
                          b) Other                                                  5 %              9 %           45 %
                    IX. Containing 85 % or more by weight of milkfats                5 %             9 %           45 %
      22.02   Lemonade, flavoured spa waters and flavoured aerated
              waters, and other non-alcoholic beverages, not including fruit
              and vegetable juices falling within heading No 20.07:
               B. Other, containing by weight of milkfats :
                      I. Less than 0·2 %                                           17 %             10 %       7-43 p/gallon
                    II . 0-2 % or more but less than 2 %                           17 %             10 %       7-43 p/gallon
                   III . 2 % or more                                               17 %             10 %       7-43 p/gallon
      29.04   Acyclic alcohols and their halogenated, sulphonated, nitrated
              or nitrosated derivates :
              C. Polyhydric alcohols :
                    II . Mannitol                                               exemption           23 %        exemption
                   III . Sorbitol :
                         a) in aqueous solution :
                             1 . Containing 2 % or less by weight of mannitol,
                                  calculated on the sorbitol content            exemption           23 %        exemption
                             2. Óther                                           exemption           23 %        exemption
                         b) Other:
                             1 . Containing 2 % or less by weight of mannitol,
                                 calculated on the sorbitol content             exemption           23 %        exemption
                             2 . Other                                          exemption           23 %        exemption
      35.05   Dextrins and dextrin glues; soluble or roasted starches, starch
              glues :
              A. Dextrins ; soluble or roasted starches                           6-9 %             10 %            2 %
              B. Glues made from dextrin or from starch, containing by
                  weight of those materials :
                     I. Less than 25 %                                            6-9 %           ' 10 %            2 %
                   II. 25 % or more but less than , 55 %                          6-9 %             10 %            2 %
                  III. 55 % or more but less than 80 %                            6-9 %             10 %            2 %
                  IV. 80 % or more                                                6-9 %             10 %            2 %
 ---pagebreak--- No L 28/30                      Official Journal of the European Communities                                     1 . 2. 73
    CCT                                                                               Rate of fixed component
  heading                              Description
     No
                                                                              Denmark            UK           Ireland
   38.12   Prepared glazings, prepared dressings and prepared mordants,
           of a kind used in the textile, paper, leather or like industries :
           A. Prepared glazing and prepared dressings:
               I. With a basis of amylaceous substances, containing by
                  weight of those substances :
                  a) Less than 55 %                                             6 %              8 %        exemption
                  b ) 55 % or more but less than 70 %                           6 %              8 %        exemption
                   c) 70 % or more but less than 83 %                           6 %              8 %        exemption
                  d ) 83 % or more                                              6 %              8 %        exemption
 ---pagebreak--- 1 . 2 . 73                        Official Journal of the European Communities                              No L 28 /31
                                                        ANNEX II
           Goods to which the fixed component referred to in the first subparagraph of Article 1 (1 ) is
           applicable according to the specifications of the Common Customs Tariff to be set out by Ireland
           in an Annex to its Customs Tariff under the Common Customs Tariff heading and subheadings
                 CCT
                                                                                              Rate of fixed
                heading                                  Description
                  No                                                                           component
             19.02          Preparations of flour, meal, starch or malt extract of a kind
                            used as infant food or for dietetic or culinary purposes,
                            containing less than 50 % by weight of cocoa :
                   ex B     Other:
                            — Products other than those containing malt extract, egg
                                powders and egg substitutes:
                                — Sweetened :
                                   — Preparations of a kind used as infant food or for
                                        dietetic purposes:
                                        — Containing dried or powdered milk                     0-2 p/lb
                                        — Other                                               exemption
                                — Unsweetened :
                                    — Containing dried or powdered milk:
                                        — Preparations (mixtures) containing wheat flour
                                            for the production of cakes and bread               0-2 p/lb
                                        — Other                                                 0-2 p/lb
                                   — Custard powders, ice cream powders                        1-54 p/lb
                                   — Other, not containing wheat or any product of
                                        wheat or prepared mainly from almonds                 exemption
             19.05          Prepared foods obtained by the swelling or roasting of cereals
                            or cereal products (puffed rice, corn flakes and similar
                            products):
                   ex C     Other:
                            — Made from or containing wheat or any product of wheat:
                               — Of a kind principally used as infant food or for
                                    dietetic purposes :
                                   — Sweetened                                                   6-7 %
                                   — Unsweetened                                              exemption
             19.08          Pastry, biscuits, cakes and other fine bakers' wares, whether
                            or not containing cocoa in any proportion :
                   ex B     Other:
                            — Unsweetened :
                               — Biscuits and rusks, not containing cocoa                      1-12 p/lb
                               — Other:
                                   — Not containing cocoa and not made from or
                                        containing wheat or any product of wheat              exemption
 ---pagebreak--- No L 28 /32                    Official Journal of the European Communities                            1 . 2. 73
                CCT
                                                                                         Rate of fixed
               heading                                Description
                                                                                          component
                 No
            21.07         Food preparations not elsewhere specified or included :
                  ex D II Other :
                          — Unsweetened                                                    0-9 p /lb
                  ex F    Other :
                          — Preparations containing dried milk (other than sweetened
                             preparations in powder form)                                 0-09 p/lb
                          — Unsweetened ice cream powders                                  1-2 p/lb
                          — Additives consisting of a mixture of one or more
                           • chemicals with one or more food stuffs for use as
                             improvers and not for their nutritional or flavouring
                             properties                                                  exemption
                          — Preparations other than those above, excluding:
                             — Non alcoholic beverages, intended for consumption in
                                  deluted form, which are made from or contain the
                                  juice of blackcurrants or any extract or essence of
                                  blackcurrants
                             — Unsweetened preparations consisting of fixed vegetable
                                  oils or fats worked by emulsification
                             — Sweetened powders and jellies
                             — Parts of plants put up for use as vegetables, not falling
                                  under any other heading
                             — Sweetened                                                 exemption
                             — Other :
                                  — Not made from or containing wheat or any
                                      product of wheat                                   exemption
 ---pagebreak--- 1 . 2 . 73                             Official Journal of the European Communities                                No L 28 /33
                                                          ANNEX III
             Basic rate of fixed component referred to in the second subparagraph of Article 1 (2) accord­
             ing to the specifications of the Common Customs Tariff or, as appropriate to be set out by
             Ireland in an Annex to its Customs Tariff under the headings and subheadings of the Common
                                                         Customs Tariff
                                                                                         Rate of fixed component applicable
                                                                                                   to imports from
        CCT
                                                                                                                   Other countries
     heading                ,                Description                                                                of the
        No
                                                                                 United Kingdom         Canada     Commonwealth
                                                                                                                      preference
                                                                                                                         area
         1                                       2                                      3                  4               5
    17.04        Sugar confectionery, not containing cocoa :
           B     Chewing gum                                                          8-3 %              8-3 %         16-6 %
           C     White chocolate                                                    33-5 %             33-5 %          50-2 %
           D     Other                                                              33-5%              33-5 %          50-2 %
   18.06         Chocolate and other food preparations containing cocoa :
           A     Cocoa powder, not otherwise sweetened than by addition of
                 sucrose                                                            78-6 %             78-6 %          78-6 %
           B     Ice-cream                                                          50-6 %             50-6 %          50 -6 %
           C     Chocolate and chocolate goods, whether or not filled ; sugar
                 confectionery and substitutes therefor made from sugar
                 substitution products                                              50-6 %             5 0-6 %         50-6 %
           D     Other                                                              50-6 %             50-6 %          50-6 %
   19.01         Malt extracts                                                     3-4 p/lb          11-4 p/lb
   19.02         Preparations of flour, meal, starch or malt extracts, of a kind
                 used as infant food or for dietetic or culinary purposes,
               ■ containing less than 50 % by weight of cocoa :
                 — Containing malt extract:
                     — Preparations (mixtures) containing wheat flour for the
                        production of cakes and bread                             11-5 p/lb          11-5 p/lb
                    — Other                                                        3-4 p/lb          11-5 p/lb
                 — Egg powders and egg substitutes, other than those
                    preparations (mixtures) containing wheat flour for the
                     production of cakes and bread                                 5-2 p/lb
                 — Preparations other than those mentioned above :
                    — Sweetened :
                        — Preparations of a kind used as infant food or for
                            dietetic purposes, containing dried or powdered
                             milk                                                 0-06 p/lb
                        — Other:
                            — Preparations (mixtures) containing wheat flour
                                for the production of cakes and bread                13 %               13 %           26 %
                            — Other                                                 3-9 %               13 %           26 %
 ---pagebreak--- No L 28 /34                        Official Journal of the European Communities                                      1 . 2. 73
                                                                                   Rate of fixed component applicable
                                                                                             to imports from
     CCT
                                                                                                             Other countries
   heading                               Description                                                               of the
      No
                                                                           United Kingdom         Canada     Commonwealth
                                                                                                                preference
                                                                                                                    area
       1                                     2                                    3                  4               5
  19.02        — Unsweetened :
(cont'd)           — Containing dried or powdered milk other than
                        preparations (mixtures) containing wheat flour for
                        the production of cakes and bread                     0-6 p/lb
                   — Custard powders; ice cream powders                      0-34 p/lb          1-15 p/lb       1*15 p/lb
                   — Preparations consisting mainly of almonds :
                        — Preparations (mixtures) containing wheat flour
                            for the production of cakes and bread             22-8 %             22-8 %          22-8 %
                   — Other:                                                     7%               22-8 %          22-8 %
                        — Made from or containing wheat or any product
                           of wheat                                           36-6 %             36-6 %           55 %
                        — Other                                             exemption          exemption      exemption
  19.03     Macaroni, spaghetti and similar products                          11-2 %             37-3 %
  19.04     Tapioca and sago; tapioca and sago substitutes obtained from
            potato or other starches                                           0-9 %
  19.05     Prepared foods obtained by the swelling or roasting of cereals
            or cereal products (puffed rice, corn-flakes and similar
            products) :
         A  Obtained from maize                                               0-87 %
         B  Obtained from rice                                                0-87 %
         C  Other:
            — Made from or containing wheat or any product of wheat:
               — Of a kind primarily used as infant food or for dietetic
                   purposes :
                   — Sweetened                                               0-17 p /lb          0-7 p/lb        0-7 p/lb
                   — Unsweetened                                               8-7 %              29 %
            — Other :
               — Sweetened                                                   0-17 p/lb           0-7 p/lb        0-7 p/lb
               — Unsweetened                                                exemption          exemption      exemption
  19.06     Communion wafers, empty cachets of a kind suitable for
            pharmaceutical use, sealing wafers, rice paper and similar
            products:
            — Wafers made from or containing wheat or any product of
               wheat                                                         1-12 p/lb          1-12 p /lb      1-12 p/lb
            — Wafer paper, rice paper and other similar starches            3*6 p/cwt           12 p/cwt        12 p/cwt
            — Other :
               — Made from or containing wheat or any product of
                   wheat                                                       4-2 %              14%
               — Other                                                      exemption          exemption      exemption
 19.07      Bread, ships' biscuits and other ordinary bakers' wares, not
            containing added sugar, honey, eggs, fats, cheese or fruit:
         A  Crispbread                                                         20%                20%             20%
         C  Gluten bread for diabetics                                         9-3 %              9-3 %           14%
         D  Other                                                              32%                32%
 ---pagebreak--- 1.2.73                                Official Journal of the European Communities                                  No L 28 /35
                                                                                          Rate of fixed component applicable
                                                                                                    to imports from
     CCT
                                                                                                                    Other countries
   heading                                  Description                                                                   of the
     No
                                                                                 United Kingdom          Canada     Commonwealth
                                                                                                                       preference
                                                                                                                           area
      1                                          2                                      3                   4               5
                         *
  19.08          Pastry, biscuits, cakes and other fine bakers' wares, whether
                 or not containing cocoa in any proportion :
        A        Gingerbread and the like:
                 — Containing cocoa                                                   20 %                20%            20 %
                 — Other                                                            1-8 p/lb            1-8 p/lb        3-6 p/lb
        B        Other:
                 — Sweetened
                     — Containing cocoa                                             7-4 p/lb            7-4 p /lb       7-4 p/lb
                     — Not containing cocoa:
                          — Biscuits and rusks                                      1-2 p/lb            1-2 p/lb        4-1 p/lb
                          — Other                                                   1-8 p/lb            1-8 p/lb        3-6 p/lb
                 — Unsweetened, not containing cocoa, (made from or)
                     containing wheat or any product of wheat (other than
                     biscuits and rusks)                                            30-6 %              30-6 %           40 %
  21.06          Natural yeasts (active or inactive); prepared baking powders:
        A        Active natural yeasts:
           II    Bakers' yeast                                                   £ 0-432/cwt
  21.07          Food preparations not elsewhere specified or included:
        A        Cereals in grain or ear form, pre-cooked or otherwise
                 prepared                                                              8 %              26-7 %
        B        Ravioli, macaroni, spaghetti and similar products, not stuffed,
                 cooked; the foregoing preparations, stuffed, whether or not
                 cooked                                                               12 %                40%
        C        Ice-cream                                                           1-3 %
        D        Prepared yoghurt; prepared milk, in powder form, of a kind
                 used as infants' food or for dietetic or culinary purposes :
           I     Prepared yoghurt:
              a) — In powdered form :
                     — Sweetened                                                    11-6 %               11-6 %         24-3 %
                     — Other                                                       0-87 p/lb           0-87 p/lb       0-87 p/lb
             b)  — Other:
                    — Sweetened                                                    0-17 p/lb            0-8 p/lb       0-8 p/lb
           11    Other :                                                           0-9 p/lb            0-9 p/lb         0-9 p/lb
 ---pagebreak--- No L 28 /36                                   Official Journal of the European Communities                                     1 . 2. 73
                                                                                              Rate of fixed component applicable
                                                                                                        to imports from
        CCT
                                                                                                                        Other countries
      heading                                       Description                                                              of the
         No
                                                                                     United Kingdom          Canada     Commonwealth
                                                                                                                           preference
                                                                                                                              area
          1                                             2                                    3                 4                5
       21.07
     (cont'd)
            F        Other :
                     — Non alcoholic beverages, intended for consumption in
                         diluted form which are made from or contain the juice of
                         blackcurrants or any extract or essence of blackcurrants         9 %                30 %
                     — Unsweetened ice-cream powders                                  0·27 p /lb           0-9 p /lb       0-9 p/lb
                     — Unsweetened preparations consisting of fixed vegetable
                         oils or fats worked by emulsification                             8 %              26-7 %           40 %
                     — Sweetened powders and jellies                                      15 %               15 %            30 %
                     — Parts of plants put up for use as vegetables not falling
                         under any other heading                                           8 %              26-7 %           40%
                     — Preparations other than those mentioned above or
                         mentioned in Annex II under this heading:
                         — Unsweetened:
                             — Made from or containing wheat or any product of
                                 wheat                                                    9 %                30 %
                             — Other                                                  exemption           exemption      exemption
    35.05            Dextrins and dextrin glues; soluble or roasted starches; starch
                     glues                                                             0 -6 % (x)
(") 0-4 % for imports from Northern Ireland .