CELEX: 51981PC0659
Language: en
Date: 1981-11-13
Title: Proposal for a COUNCIL REGULATION (EEC) on the total or partial suspension of Common Customs Tariff duties on certain agricultural products originating in Turkey (1982) (submitted to the Council by the Commission)

ARCHIVES HISTORIQUES
DE LA COMMISSION
COLLECTION RELIEE DES
DOCUMENTS "COM"
COM (81) 659
Vol. 1981/0197
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 ---pagebreak---     COMMISSION OF THE EUROPEAN COMMUNITIES
                                                     COM ( 81 ) 659 final
                                                    Brussels - 13 November 1981
                                      Proposal for a
                                  COUNCIL REGULATION ( EEC )
           on the total or partial suspension of Common Customs Tariff duties on
           certain agricultural products originating in Turkey                    ( 1982 )
                                                                       In
                   ( submitted to the Council by the;\Commission )
                                                                 ■   •         •-
                                                                   <
                                                 . o'-}            > -= o
                                                   xi -         ^
                                                           ci''         , 'J \
  C0M(81 ) 659 final
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 ---pagebreak---                                           . EXPLANATORY MEMORANDUM
: 1 ) The ■/• iifH t*onsl Protocol or,d t'hcr Supplementary Protocol., conduced
         by, the 'Community with turkey provide for certain partial or total ;
         suspensions for agricultural products mentioned in Chapter's 1 - 24
         of the Common Customs Tariff',.             * *.     ■
                                                                    '        '
                                                                             '
                                                                                     '
                                                                                    • *            .              •
      .•            * s     • r         '         ' ' ■ •                  .            • ' . •'        ' .-    *
         Furthermore , the Council has decided that as * ro.;>* 1 January T?7A
         Turkey should not bo treated l«ss favourably than the countries
                                                                « • » .           ■
         and territories benefiting from generalised tariff prvjferenc-is.i
                   • •           . • •       •
                                               / ■ '      • •          • '
                                                                           • •                   r
                                                                                                 •                  '
< 2 > The proposal "for a regulation is aimed at Securing .implement a'clor.
 > • of' these decisions , they extend to - Turkey . for .1982 • on an
          autonomous basis ,.- the total or partial ' suspensions of . 'duties
          proposed by the' Commission under the Generalised tariff preferenc
  ■ '"scheme ;. these suspensions would, however * be confined to the
         productsi mentioned in Chapters 7 - 24 , 'in respect of which no
         provision is mode for more favourable "treatrpe/St in the- agreements
    '     With Turkey .            '• '             « '•                       - . .        .•
( 5) It is pointed out -V-sit ?                                  ;
         ""       proposal . for a reyulatrion.is based on i'ne interim
             Agreement whose period of- vaUdft/ /extend* until' tha - entry
              into      force of the . Supplementary Protocol ;
                                                                                                     V.     ,
            the enacting terms of the regulation and the list of-r "ducts
            in annex to it are based on the one hand on the propos e ■'
            forwarded by' th» Commission to the . Counc/f I .concerning peners 11 ce
            tariff pre^sreftces for the' 3gH culture ?. products mentioned in
            Chapters i « 24.- .                                                                               \
 ---pagebreak---                            -2-
This proposal would therefore have to be amended should the
Supplementary Protocol comes into force and will have to be
                         -
harmonized with the final text of the regulation on suspen­
sions under the generalised preference scheme when this has
been adopted by the Council .
 ---pagebreak---                                                        PROPOSAL FOR A
                                        COUNCIL REGULATION ( EEC)
                       on the total or partial suspension of Common Customs Tariff duties on certain
                                       agricultural products originating in Turkey (| 932)
 THE COUNCIL OF THE EUROPEAN                                        HAS ADOPTED THIS REGULATION :
 COMMUNITIES,                    ;
                                                                                              Article 1
  Having regard to the Treaty establishing the Euro­
  pean Economic Community, and in particular                         1 . From 1 January until 31 December 19)2 the
  Article 1 1 3 thereof,                                            products originating in Turkey listed in Annex A
                                                                    shall be admitted for import into the Community of
                                                                    Nine at the jcustoms duties indicated for each of
  Having regard to Council Regulation (EEC) No                      them .
  3033/80 of 1 1 November 1980 laying down the
  trade arrangements applicable to certain goods
  resulting from the processing of agricultural pro­
  ducts ( ' ), and-in particular Article 12 thereof,                 2. From 1 January until 31 December 1982 the
                                                                     products originating in Turkey listed in Annex B
                                                                     shall be admitted for import into Greece at customs
  Having regaird to the proposal from the Commis­                    duties aligned on the duties indicated for each of
  sion ,                                                             them , in accordance with Article 1 17 of the 1979 Act
                                                                     of Accession.
  Whereas, under Annex 6 of the Additional Protocol
  laying down the conditions, procedures and time­
  tables for implementing the transitional phase                     3 . For the purposes of application of this Regula­
  pursuant to Article 4 of the Agreement establishing                tion, 'originating products' shall mean those pro­
                                                                     ducts which fulfil the conditions laid down in Asso­
  an association between the European Economic
  Community and Turkey, and under Article 1 of the                   ciation Council Decision No 4/72 of 29 December
  Interim       Agreement between the              European           1972 annexed to Regulation (EEC) No 428/73 (2),
  Economic Community' and Turkey consequent on                       as amended by Decision No 1 /75 of 26 May 1975
  the accession of new Member States to the Commu­                   annexed to Regulation ( EEC) No 1431 /75 (3).
  nity, the Community must totally or partially
^ suspend the Common Customs Tariff duties appli­
  cable to certain products ; whereas it also appears               The - methods of administrative cooperation which
  necessary on a provisional basis to adjust or supple­             ensure that the products listed in the Annexes
  ment some of the advantages provided for in the                   benefit from the total or partial suspension shall be
  abovementioned Annex 6 ; whereas the Community -                   those laid down in Association Council Decision
  should therefore, with regard to the products origi­               No 5/72 of 29 December 1972 annexed to Regula­
  nating in Turkey contained in the list annexed to this            tion (EEC) No 428/73, as last amended by Decision
  Regulation, suspend until 31 December 1981 either                  No 1 /78 of 1 8 July 1978 annexed to Regulation
  the fixed component of the charge applicable to the                (EEC) No 2 152/78 (4).
  goods coming under Regulation ( EEC) No 3033/80
  or the customs duty applicable to the other pro­
  ducts, at the levels indicated for each of them .
                                                                   (:) OJ No L 59, 5. 3 . 1973, p. 73 .
                                                                    (») OJ No L 142,4.6. 1975, p. 1 .
 ( ' ) OJ No L323.29. I I. 1980, p. I.                             (4) OJ No L 253, 15 . 9. 1978, p. I.
 ---pagebreak---                                                         -2 -
                               Artide 2                          2.    Where the Commission has been requested by a
                                                                  Member State to take action it shall take a decision
When the imports of products benefiting from the                 within a maximum period of 10 working days from
arrangements provided for in Article 1 come into the             receipt of the request and shall inform the Member
                                                                  States of the action taken .
Community in quantities or at prices which cause or
threaten to cause serious loss to the Community
producers of similar products or directly competitive             3. Any Member State may refer the Commission's
products, the Common Customs Tariff duties may                    action to the Council, within a period of 10 working
be partially or wholly reintroduced for the products              days following the day of its notification . The inter­
in question . These measures may also be taken in                 vention of the Council shall not have a suspensory
the event of serious loss or the threat of serious loss           effect. The Council shall meet without delay. It may
limited to a single region of the Community.                      by a qualified majority amend or annul the measure
                                                                  taken .
                                                                                          Article 4
                               Artide j       /
                                                                  This Regulation shall enter into force on the third
 1 . In order tp ensure the application of Article 2,             day following its publication in the Official Journal
the Commission may drcide by means of a Regula­                   of the European Communities.
tion so rd'Urocuce Common Customs Tariff duties .
for 4 Hrrrsfrec'; pe; ;c c . .                                     It shall apply from 1 January 198 2 .
                 This Reg ildfion snail be binding in its entirety and directly applicable in all Member
                 ztï&tvx
                 Done at Brussels,              1981 .
                                                                                         For the Council
                                                                                          The President
                                                   V
 ---pagebreak---                                                 , - 3 -
                                               ANNEXA
List of products falling within Chapters 1 to 24 originating in Turkey for which there are grounds
            for total or partial suspension of the duties of the Common Customs Tariff
 CCT heading                                 Description                          Rate of duty
      No
     03.01        Fish, fresh (live or dead), chilled or frozen :
                  B.   Saltwater fish :
                        I. Whole, headless or in pieces :
                            ex q)     Other :
         ■_                           – Aquarium fish                           Free
                       II . Fillets :
                            b) , Frozen : .
                                  ex 7 .  Other :
                                          –      Of sharks and of halibut       10%
                  C.   Livers and roes                                           5%
 03.02             Fish , dried , salted or in brine ;
                   smoked fish , whether or not cooked
                  before or during the smoking .
                  process         :
                   A. Dried, salted or in brice :
                        I. Whole , headless or in
                             pieces :
                             e)     Sa Lmon , salted or in
                                    br ine * .
 ---pagebreak---                                           - 4 -
CCT heading
    No                              Description                                 Rate of duty
        03.03   Crustaceans and molluscs, whether in shell or not, fresh
                (live or dead), chilled, frozen, salted, in brine or dried ;
                crustaceans, in shell, simply boiled in water :
                A.   Crustaceans :
                      ex V.    Other (for example, Norway lobsters)
                               –    Peurullus spp                                    7%
        06.03   Cut flowers and flower buds of a kind suitable for bou­
                quets or for ornamental purposes, fresh , dried, dyed,
                 bleached, impregnated or otherwise prepared :
                 A.   Fresh :
                      ex I.    From 1 June to 31 October :
                               –    Orchids     ( family   Orchidaceae)   and
                                    Anthurium                                        5%
                     ex B.       Other      :
                            - cut flowers , dried .                                 7 %
          07.01   Vegetables, fresh or cnillec1 :
                  ex T.     Other :
                            – Okra ( H-biscus csculentus L, or Abelmos­
                                chus esculer.tus ( L..) Moench ); Moringa
                                oleifera (Dnimsriclw)                                Free
                            – Aubergines, froir, 1 to 14 January                       9%
                                Other, excluding paroley,
                                                  celery sticks, from 1 January
                                to3 ! March               aubpraines
                                 frorr 15 January to 31 March .. ..9 %
 ---pagebreak---                                            - 5 -
CCI heading                             Description
    No                                                                        Rate of duty
  07.03     Vegetables provisionally preserved in brine, in sulphur
            water or in other preservative solutions, but not
            specially prepared for immediate consumption :
            ext.      Other vegetables :
                      –     Okra ( Hibiscus esculentus L. or Abelmos­
                            chus esculentus ( L) Moench)                   Free
  07.04     Dried , dehydrated or evaporated vegetables, whole, cut,
            sliced , broken or in powder but not further prepared :
            ex B.     Other
                      –     Mushrooms, excluding cultivated mush-
                            rooms                                           8%
                      –     Horse-radish ( Cochlearia armoracia)           Free
  07.06     Manioc, arrowroot , salep, Jerusalem artichokes, sweet
            potatoes and other similar roots and tubers with high
            starch or inulm content , fresh or dried, whole or sliced ;
            sago pith :
            B.     Other .      i                                          Free
  08.01     D ,¡tes , bananas , coconuts , Brazil nuts, cashew nuts ,
            pineapples, avocados , mangoes, guavas and mango-
            steens , fresh or dried , shelled or not :
            ex 8 .    Banar>as :
                      –     LVied                                          Free
  OH 02     Citrus 1 ruit , fiesh or dried :
            ex E.     Olhet .
                      –     1 imes and limettes (citrus aurantifolia , var
                             I urnio and var Limetta )                      9·6 %
   Oh . 05   Nuts other than those falling within heading No 08.01 ,
            fresh or dried , shelled or not :
                      Pecans                                               Free
            ex G.     Other ( excluding hazelnuts and pignolea nuts ) . .  Free
                                                    .  ■
   08.07    Stone fruit, fresh :
             r.    Other                                                    7%
 ---pagebreak---                                     - 6 -
CCT heading                            Description                           Rate of duty
     No
   08.08    Berries, fresh :
            E. Papa w s                                                   ZA
             F.   Other
                                                                          5%
ex 08.09    Other fruit, fresh :
            –     Rose-hips fruit                                          Free
            –     Watermelons, from 1 November to 31 March                  6-5%
            – Other, excluding melons and waiermelons                       6%
   08.10     Fruit (whether or not cooked ), preserved by freezing, not
            containing added sugar :
             ex B.   Bilberries (fruit of the Vaccinium myrtillus)
                     blackberries . (brambleberries), mulberries and
                     cloudberries                                          7 %
                C.   Fruit of the species Vaccinium myrtilloides and       6
                     Vaccinium angustifolium                                  %
             ex D.   Other :
                     –     Quinces                                         11 %
                     –     Fruit falling within heading Nos 08.01 ,
                           08.02 D, 08.08 Β, E and F and 0S.09,
                           excluding pineapples, melons and
                           watermelons                                      7%
   08.11     Fruit provisionally preserved (for e.v.mpls, by sulphur
             dioxide gas, in brine, in sulphur water ot in other preser-
             vative solutions ), but unsuitable in that ste le fo: imme-
             diate consumption):
                C.   Papaws                                                Free
                D.   Bilberries (fruit of the Vaccinium myrtillus) .    .  3 %
             ex E.   Other :
                     –     Qirtnces                                         4%
                     –     Fruit failing with'n heading Nos0?.0l ,
                           08.02 D , 08.08 Β and F and 08.03 , excluding
                           pineapples, melons E ¡ I ¿ "vatermeìons         Free
    08.12    Fruit, dried, other than thaf fa^i^g within h'-wiirg
              No 08.01 , 08.02, 08.03 , 08.04 or 08.05 :
             E.    Papaws                                                  Free
 ---pagebreak---                                                                                                 A
                                                  - 7 -
   CCT heading                                 Description
        No                                                                         Rale of duty
      09.01       ( ol'fee , whether or not roasted or freed of caffeine ;
                   coffee husks and skins ; coffee substitutes containing in
                   any proportion :
                   A.    Coffee :
                         1.    Ur.roaited :
                               bi   Freed of caf feine                           9%
                   B.    Husks and skins                                         8%
      13.03       Vegetable saps and extracts ; pectic substances , pectin-
                  ates and pectates ; agar-agar and other mucilages and
                  thickeners , derived from vegetable products :
                  B.     Pectic substances, pectinates and pectates :
                        ex I      Dry , excluding apple, pear and quinze pec-
                                                                               12%
                        ex I ]    Other, excluding apple, ^>ear and quinze
                                  pectic substan?es                              7%
       15.04      Fats and oils , of fish and marine mammals, whether or
                  not refined :
                  A.     Fish-liver oil :
                         I.    Of a vitamin A content not exceeding 2 500
                               international units per gram                    Free
       15.07      F.xed vegetable oils, fluid or solid, crude, refined or
                  pun ried :
                  B.     China-wood and oiticica oils ; myrtle wax and
                        japan wax                                              Free
                   C .    Castor oil           :
                          TI . Other                                           4%
                  D.    Ctrcroiis :
                          1    For technical or industrial uses other than the
                               manufacture of foodstuffs for human con-
                               sumption ( a ):
                               a)   Crude :
                                        1.   Palm oil                           1 ·5 %
                                    ex 3 .   Other, excluding linseed oil ,
                                             groundnut oil, sunflower seed oil
                                             and colza oil                       2-5%
                         II .  Other :
                               a)   Palm oil :
                                    1.   Crude                                   4 %
       Ì5.12      Ar, i mal o vegetable oils and fats wholly or partly
                  H drogenaicd , or solidified or hardened by any other
                  process, whether or not refined , but not further pre-
                  pared :
                  B.     Other                                                 II %
( a ; Entry unJer this subheading is subject to conditions to be determined by the competent
      authorities
 ---pagebreak--- CCT heading                               Description                          Rate of duty
    No
   15.17    Degras ; residues resulting from the treatment of fatty
            substances or animal or vegetable waxes :
            B.   Residues resulting from the treatment of fatty
                 substances or animal or vegetable waxes :
                 II .   Other :
                        a)    Oil foots and dregs ; soapstocks              Free
   16.02    Other prepared or preserved meat or meat offal :
            B.   Other :
                   11 . Game or rabbit meat or offal :
                        –     Game                                           9%
                 111 . Other :
                        b)    Other :
                              1.     Containing bovine meat or offal :
                                     ex bb) Other :
                                             –     Prepared or preserved
                                                   bovine tongue            17%
                              2.     Other :
                                     bb) Other                              16%
   16.04     Prepared or preserved fish, including caviar and caviar
            substitutes :
             A.  Caviar and caviar substitutes .
                    ].  Caviar (sturgeon roe)                                12%
                  ! I.  Other                                                16%
             B.   Salmonidae                                                  4%
             G.  Other :
                    I.   Fillets , raw , coated with batter or breadcrumbs,
                        deep frozen                                          10%
                  11 .   Othor                                               10%
       -
    18.06    Chocolate and other lood preparations containing
             cocoa :
             A. Cocoa powder, not ctnerwise sweetened than by
                  the addition of sucrose                                     3 % + vc
             C.   Chocolate and chocolate ¿oods , whether or not
                  fille !; sugar confectionary ar| d substitutes therefor
                  made from sugar substitution products, containing
                  cocoa                                                      10 % + vc
                                                                             with a max.
                                                                            of 27%
                                                                             + ads
 ---pagebreak--- CCT heading                               Description
    No                                                                            Rate of duty
   19.02      Malt extract ; preparation 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 :
              B.    Other :
                      I.  Containing malt extráct and not less than 30 %
                          by weight of reducing sugars (expressed as
                          maltose)                                             Free + vc
                    II .  Other :
                          –      Preparations based on flour of legumi-
                                 nous vegetables in the form of sun-dried
                                discs of dough, known as 'papad'               Free
                          –     Other                                          Free + vc
ex 19.04    ' Tapioca and sago, excluding tapioca and sago substi­
              tutes obtained from potato or other starches                      4 % + vc
   19.05      Prepared foods obtained by the swelling or roasting of
              cereals or cereal products (puffed rice, corn flakes and
              similar products) . . . . '                                      Free + vc
   20.02      Vegetables prepared or preserved otherwise than by
              vinegar or acetic acid :
              ex H.      Other, including mixtures :
                         –    Moringa oleifera ( Drumsticks)                   Free
   20.03       Fruit preserved by freezing, containing added sugar :
              ex A.      With a sugar content exceeding 13 % by weight :
                         –    Fruit falling within heading Nos 08.01 ,
                              08.02 D, 08.08 Β, E and F and 08.09,
                              excluding pineapples, melons and water-
                              melons                                         10 % + ( L)
              ex B.      Other :
                         –    Fruit falling within heading Nos 08.01 ,
                              08.02 D, 08.08 Β , E and F and 08.09,
                              excluding pineapples, melons and waterme-      10
                              lons                                                %
   20.04       Fruit , fruit-peel and parts of plants, preserved by sugar
               (drained, glacé or crystallized):
               B.   Other :
                    ex I      With a sugar content exceeding 13% by
                              weight :
                              –     Fruit falling within heading Nos 08.01 ,
                                    08.02 D, 08.08 Β, E and F and 08.09,
                                    excluding    pineapples ,  melons  and
                                    watermelons                               6 % + ( L)
 ---pagebreak---                                              - 10 -
CCT heading                               Description
    No                                                                         Rate of duty
  20.04     B. ex II .    Other :
 (cont'd)
                             Fruit falling within heading Nos 08.01 ,
                             08.02 D, 08.08 B, E and F and 08.09,
                             excluding      pineapples,   melons  and
                             watermelons                                     6 %
   20.05    Jams, fruit jellies, marmalades, fruit puree and fruit
            pastes, being cooked preparations, whether or not con­
            taining added sugar :
             B. Jams and marmalades of citrut fruit:
                 ex       I. With a sugar content exceeding 30 % by weight,             18% + ( L )
                              excluding orange jam and marmalade •••••••
                 ex II. With a sugar content exceeding 13 % but not
                              exceeding 30 % by weight, excluding oraofe jam
                              and marmalade                                             13% + ( L )
                      Other :
                             I.  With a sugar content exceeding 30% by
                                 weight :
                                 ex b)    Other :
                                          – Fruit falling within heading
                                               Nos 08.01 , 08.08 B, E and F
                                               and 08.09, excluding pine­
                                               apples, melons and waterme­
                                               lons                             11% + ( L) -
                       ex II . With a sugar content exceeding 13'        but
                                 not exceeding 30 % by weight :
                                          Fruit falling within heading Nos
                                          08.01 , 08.08 B, E and F and 08.09,
                                          excluding pineapples, melons and
                                          watermelons                            II % + ( L)
                       ex 111 . Other :
                                           Fruit falling within heading Nos
                                          08.01 , 08.08 B, E and F and 08.09,
                                           excluding pineapples, melons and
                                           watermelons                              %
      20.06     Fruit, otherwise prepared or preserved, whether or not
                containing added sugar or spirit :
                B.     Other :
                        I. Containing added spirit :
                              a)   Ginger                                         0%
                              b)   Pineapples, in immediate packings of a
                                   net capacity :
                                   1.   Of more than 1 kg :
                                        aa) With a sugar content exceeding
                                              17% by weight                     10% + ( L)
                                        bb) Other                               10%
                                   2.   Of I kg or less :
                                        aa) With a sugar content exceeding
                                              19 % by weight                    10% + ( L)
                                        bb) Other                               10%
 ---pagebreak--- CCT heading
    No                               Description                                    Rate of duty
   20.06    B. II . Not containing added spint :
  (cont'd )
                    a)     Containing added sugar, in immediate
                           packings of a net capacity of more than
                            I kg :
                           ex 8 .   Other fruits :
                                    –    Fruit falling within heading
                                         Nos 08.01,08.08 B, E and F
                                         and 08.09 excluding pine­
                                         apples, melons and water­
                                         melons                                  ' % + ( L)
                                    – Tamarind (pods , pulp)                     7 % + ( L)
                                    Mixtures of fruit :
                                   ex aa) Mixtures         in   which     no
                                            single fruit exceeds 50%
                                            of the total weight of the
                                            fruits
                                            –      Mixtures    of two     or
                                                   more fruits falling
                                                   within heading Nos
                                                   08.01 , 08.08 B, E and
                                                   F and 08.09, exclud­
                                                   ing pineapples, me­
                                                   lons and watermelons         11 % + ( L)
                    b)     Containing added sugar, in immediate
                           packings of a net capacity of 1 kg or less :
                           ex 8 .  Other fruits :
                                   –     Fruit falling within heading
                                         Nos 08.01 , 08.08 B, E and F
                                        and 08.09, excluding pine­
                                        apples, melons and waterme­
                                        lons                                      8 % + ( L)
                       9, .«tixbUfs « fruit? 1        ■                    \
                           ex u) Mixtures in whid) no single fruit
                                    exceeds 50 % of the total weight of
                                    the fruit*:
                                    ~ Mixtures of two or more fruits
                                       falling within heading Nos 08.01,            ! 1 '  : -
                                        08.08 B, E and jP and 08.09,
                                       excluding        ,             ' tneioas
                                        un                                           ®
                                                                                                • V'
                        c)     Not containing added sugar, in immediate
                               packings of a net capacity :
                               1.  Of 4-5 kg or more :
                                   ex dd) Other fruits :
                                           –      Fruit falling within head­
                                                  ing Nos 08.01 , 08.08 B, E
                                                  and F and 08.09, exlud-
                                                  ing pineapples, melons
                                                  and watermelons                     7%
 ---pagebreak---                                          - 12 -
CCT heading                          Description                                 Rate of duty
     No
   20.06    B.  II . c)     1.  exee) Mixtures of fruit :
  (cont'd)
                                        –      Mixtures of two or more
                             y                 fruits falling within head-
                                               ing Nos 08.01 , 08.08 Β, E
                                               and F and 8.09, exclud-
                                               ing pineapples, melons
                                                and      watermelons      in
                                               which      no single fruit
                                                exceeds 50 % of the total
                                                weight of the fruits          11 %
                           2.   Of less than 4-5 kg :
                                ex bb) Other fruit and mixtures of
                                         fruit :
                                         – Fruit falling within head-
                                                ing Nos 08.01 , 08.08 Β, E
                                                and F and 08.09, exclud-
                                                 ing pineapples, melons
                                                 and watermelons                7%
                                         –       Mixtures of two or more
                                                 fruits failing within head-
                                                 ing Nos 08.01 , 08.08 Β . E
                                                 and F and 08.09, exclud-
                                                 ing pineapples, melons
        *
                                                 and     watermelons,     . η
                                                 which     no single    fruit
                         ι                       exceeds 50 % of the total
                                                 weight of the fruits          12%
    20.07   Fruit juices (including grape must) and vegetable juices,
            whether or not containing added sugar, but unfermented
            and not containing spirit :
            A. Of a specific gravity exceeding 1 - 33 at 1 1 " C :                            -
                 III . Other :
                       ex a)   Of a value exceeding 30 ECU Per '00
                               kg net weight :
          ■
                               –    Fruit falling within heading Nos
                                    08.01 , 08.08 Β. E and F and 08.09,
                                    excluding pineapples, melon· and
                                    watermelons                               14 %
 ---pagebreak---                                           - 13
CCT heeding                           Descnpttoo                               Rate of duty
    No
   20.07     A.   .     b)    Of a value not exceeding 30 ECU per
  (coni 'ci)                   100 kg net weight :
                              ex I.      With an added sugar content
                                        exceeding 30 % by weight :
                                        –    Fruit falling within head­
                                             ing Nos 08.01 , 08.08 B, E
                                             and F and 08.09, exclud­
                                             ing     pineapples,    melons
                                             and watermelons                 I4% + ( L )
                               ex 2 .    Other :
                                             Fruit falling within head­
                                             ing Nos 08.01 , 08.08 B, E
                                             and F and 08.09, exclud­
                                             ing     pineapples,    melons
                                             and watermelons                 14%
             B. Of a specific gravity of I - 33 or less at 15 C :
                 I.  Other :
                     aj    Of a value exceeding 30ECU per 100 kg
                           net weight :
                           3.   Lemon juice or other citrus fruit
                                juices :
                                ex bb) Other :
                                          –     Excluding lemon juice ..     13%
                           6.   Other fruit and vegetable juices :
                                ex aa) Containing added sugar :
                                          –     Fruit falling within head­
                                                ing Nos 08.01 , 08.08 B, E
                                                and F and 08.09, exclud­
                                                ing pineapples, melons
                                                and watermelons               9%
                                 ex bb) Other :
                                                 Fruit falling within- head­
                                                ing Nos 08.01 , 08.08 B , E
                                                and F and 08.09, exclud­
                                                ing pineapples, melons
                                                and watermelons               9%
 ---pagebreak---                                                                                           6>
                                         - 14 -
CCT heading                           Description                            Rate of duty
    No
   20.07     Β. II .   b)   Of a value of 30 ECU or less per 100 kg
  (cont'd)                  net weight :
                            7.   Other fruit and vegetable juices :
                                 ex aa) With an added sugar content
                                         exceeding 30 % by weight :
                                         – Of fruit falling within
                                               heading Nos 08.01 , 08 08
                                               Β, E and F and 08.09,
                                               excluding    pineapples,
           m                                   melons and watermelons      9 % + ( L)
                                 ex bb) With an added sugar content
                                         of 30 % or less by weight :
                                         – Of fruit falling within
                                               heading Nos 08.01 , 08.08
                                               Β, E and F and ÜP..09,
                                               excluding     pineapples,
                                               melons and watermelons      9%
                                 ex cc) Not containing added sugar :
                                         –     Of fruit falling within
                                               heading Nos 08.01 , 08.08
                                               Β, E and F and 08.09,
                                               excluding     pineapples,
                                               melons and watei.nelons     9%
   21.07     Food preparations not elsewhere specified or included :
             A.    Cereals in grain or ear form, pre-cooked or other-
                   wise prepared    -
                   I.      Maize                                     »   , 3 % + VC
                 II .      Rice                                            4 % + VC
               III .       Other                                           4 % + VC
                                          /
 ---pagebreak---                                                          - 15 -
                                                         ANNEX B
l ist of products iVi-ir,?, ^: hin Chapters 1 to 24 originating in Turkey, for which Greece must align
                         the duties on the customs duties indicated for each of them
     CCT heading
         No                                            Description                        Rate of duty
       01.01         Live horses, asses, mules and hinnies :
                     A      Horses :
                               I !. For slaughter (a) . ,                               2%
                            III . Other                                                12%
       02.01         Meat and edible offals of the animals falling within
                     heading No 01.01 , 01.02, 01.03 or 01.04, fresh , chilled or
                     frozen :
                     A.     Meats :
                            III . Of swine :
                                      b)   Other                        \             Free
       02.04         Other meat and edible meat offals, fresh, chilled or
                     frozen :
                     ex A.         Of domestic pigeons                                6   %
                     ex B.          Furred game, frozen                      „         Free
                          C .      Other :
                                   ex I.      Frogs' legs                              Free
                                    II .      Other                                    Free
       03 01         Fish , fresh ( live or dead), chilled or frozen :
                      B.     Saltwater fish :
                                 Î . Whole , headless or in pieces :
                                         e)     Sharks                                  4%
                                         g)     Halibut ( Hippoglossus vulgaris, Hip-
                                                poglossus reinhardtius)                 4%
                                      ex q )    Other :
                                                –     Aquarium fish                    Free
                              II .    Fillets :
                                      b)     Frozen :
                                            ex 7 .    Other :
                                                      –   Of sharks and of halibut     10%
                     C       Livers and roes                                            5%
 < a ) liniiy under this subheading is subject to conditions to be determined by the competent
       authorities .
 ---pagebreak---                                                                                                ?
                                                 - 16 -
CCT heading                                 Description
    No                                                                            Rate of duty
  03.02     Fish , dried, salted or in brine ; smoked fish, whether or
            not cooked before or during the smoking process :
            A.    Dried, salted or in brine :
                  I.      Whole , headless or in pieces :
                              d)    Common hahbut ( Hippoglossus vul­
                                    garis)                                      10%
                              e)    Salmon , salted or in brine                  2%
                          ex 0      Hiisa spp, in brine                          8%
                  II .    Fillets :
                          ex d)     Other :
                                    –      Hilsa spp, in brine .                10%
   03.03    Crustaceans and molluscs, whether in shell or not , fresh
            (live or dead ), chilled, frozen , salted , in brine or dried ;
            crustaceans , in shell , simply boiled in water :
            A.    Crustaceans :
                    I.        Crawfish                                           7%
                  1 1.        Lobsters ( Homarus spp) :
                              a)    Live                                         7%
                              b)    Other :
                                     1.     Whole                                7%
                                    2.      Other                                7%
                        III . Crabs and freshwater crayfish                      7%
                        IV. Shrimps and prawns :
                                  a)     Prawns ( Pandalidae spp) .              6%
                              ex c)      Other :
                                         –     Prawns f tV.aemonidae spp) . . .  6%
                                         –     Prawns ( I-enaeidae spp)          6%
                   ex V.      Other ( for example Norway lobsters ):
                              –      Peurulius spp                               7%
             B.    Molluscs :
                     II . Mussels
                   IV. Other :
                           a)    Frozen :
                                 1.     Squid :
                                        aa ) Ommastr?L»h<;s      sagittatus and
                                             Lolxgo sp , •
 ---pagebreak--- CCT heading                         Description                           Rate of duty
    No
   03 03    B.   IV.   a)  2.   Cuttle-fish of the species Sepia offi­
  (cont'd)                      cinalis,   Rossia   macrosoma      and
                                Sepiola rondeleti                        6%
                           3.   Octopus                                  4%
                           4.   Other                                    4%
                      b)   Other :
                            1.  Squid (Ommastrephes sagittatus and
                                Loligo spp)                              4%
                           2.   Other                                    4%
   04.06    Natural honey                                              25%
   04.07    Edible products of animal origin , not elsewhere speci-
            fied or included                                           Free
   05.03    Horsehair and horsehair waste, whether or not put up on
            a layer or between two layers of other material :
            B.   Other                                                  Free
   05.07    Skins and other parts of birds, with their feathers or
            down , feathers and parts of feathers (whether or not
            with trimmed edges) and down, not further worked than
            cleaned , disinfected or treated for preservation ; powder
            and waste of feathers or parts of feathers :
            A.   Bed feathers, down :
                 11 . Other                                             Free
            B.   Other                                                  Free
   05.13    Natural sponges :
            B.   Other                                                 Free
 ---pagebreak---                                          - 18 -
CCT heading
   No                               Description                       Rateofduty
06.02       Other live plants , including trees ,
            shrubs , bushes , roots , cuttings
            and slips :
            A. Unrooted cuttings and slips :
                 II . Other                                                9%
         ex D. Other
                - trees and shrubs , excluding
                    fruit-and forest-trees . and-
                    shrubs ; other live plants
                    and roots , excluding peren­
                    nial plants and mushroom
                    spawn                                                11%
     06.03    Cut flowers and flower buds of a kind suitable for bou­
              quets or for ornamental purposes, fresh, dried, dyed,
              bleached, impregnated or otherwise prepared :
              A.   Fresh :
                   ex I.    From 1 June to 31 October1 :
                            – Orchids (family Orchidaceae) and
                                Anthurium                             15%
                   ex II .  Frem 1 November to 31 May :
                           .– Orchids       (family Orchidaceae) and
                                Anthurium                              5%
             ex B.      Other     :
                       - Cut flowers , dried                           7%
                       - Cut flowers , dyed , bleached ,
                            impregnated or otherwise
                            prepared                                  17%
 ---pagebreak---                                                                         I <
                                  - 19 -
                                                       I
              -–       ,   –                    ––       -
CCT heading i               Description                    Rate of duty
    No
    6.04
   06.04    i  Foliage / branches and other parts
               ( other than flowers or buds ) of
               trees , shrubs , bushes and other'
               plants , and mosses , lichens and
               grasses , being goods of a kind
               suitable for bouquets . or orna­
               mental purposes , fresh , died , dyed ,
               bleached, impregnated or otherwise
               prepared :
               B. Other
                    I.    Fresh ,        .                      8%
                    II .  Not   further prepared than
                          dried                                 5%
                    III . Other                               '14%
                  /
 ---pagebreak---                                             - 20 -
CCT heading                            Description
    No                                                                       Rate of duty
  07.01      Vegetables, fresh or chilled :
             ex T.    Other :
                                                          •
                      –    Okta ( Hibiscus esculentus L. or Abelmos­
                           chus esculentus ( L.) Moench); Moringa
                           oleifera (drumsticks)                           Free
                      –     Pumpkins and marrows, from 1 December
                           to last day of February                          9%
                      – Other, excluding celery sticks and parsley,
                            from 1 January to 31 March                      9%
  07.03      Vegetables provisionally preserved in brine, in sulphur
             water or in other preservative solutions but not
             specially prepared for immediate consumption :
             ex E.     Other vegetables :
                       –    Okra ( Hibiscus esculentus L. or Abelmos­
                            chus esculentus ( L.) Moench )                 Free
  07.04      Dried, dehydrated or evaporated vegetables, whole, cut,
             sliced, broken or in powder but not further prepared :
            ■ex B.    Other :
                      –     Mushrooms, excluding cultivated mush-
                           rooms                                            8%
                      –     Horse-recish (Cochlcaria arnoracia )           Free
  07.05      Dried leguminous vegetables , shelled , « íiether οι not
             skinned or split :
              B.   Othei
                     I. Peas ( including ch¡ck peas ) ari < bsans ( of the
                         species Phascolus ):
                         –    Beans of th ; genus 'Fhaseolus mungo' . . .  Free
                         –    Chick peas of the ger.u : 'Cicar arieiinum'  Free
                         –    Other . . . . >                               3%
                   111 . Other :
                         –    Cajan peas t>¡ the genus Ca;anus cajan'      Free
                         –    Oihcr                                         3%
                                                                                          '
  07.06       Manioc, arrowroot, salep, Jenisalcw artichi.kc . swec;
              potatoes and other sir.iil-r roc; .s and tubers w;:h uigft
              starch or inulin content, fresh o' dritd , who)« or slkcd ;
             sage pith :
              B.   Other                                                   Free
 ---pagebreak--- CCT heading                            Deicription                     Rate of duty
    No
   08.01     Dates, bananas, coconuts, Brazil nuts, cashew nuts,
             pineapples, avocados, mangoes, guavas and mango-
             steens, fresh or dried, shelled or not :
             ex B.    Bananas :
                      –     Dried                                    Free
           •    D.    Avocados .                                      6%
                E.    Coconuts .                                     Free
                H.    Other :
                      –·    Mangosteens, guavas .                    Free
                      – Mangoes                                       5%
•
   08.02     Citrus fruit, fresh or dried :
             ex E.    Other :
                      – Limes and limettes (Citrus aurantifolia var.
                           Lumia and var. Limetta)                    9-6%
   08.05     Nuts other than those falling within heading No 08.01 ,
             fresh or dried, shelled or not :                ,
                D.   Pistachios                                      Free
                 E. Pecans                                           Free
                 F. Areca (or betel) and cola                        Free
             ex G. Other (excluding hazçlputs)                       Free
                 'v                               I
   08.07     Stone fruit, fresh :                                          \
             E.    Other                              . ...           7%     ■     , \
   08.08     Berries, fresh :
             V. poa,l?á ws ··.· -                   -Λ::··.–.·       5
                                              1
  ex 08.09    Other fruit, fresh :              .
             –      Rose-hips fruit . .                              Free
              – Watermelons, from 1 November to 30 April              6-5%
              – Other, excluding melons and watermelons               6%
 ---pagebreak---                                         - 22-
CCT heading                            Description
    No                                                                        Rate of duty
  08.10     Fruit ( whether or not cooked ), preserved by freezing, not
            containing added sugar :
            ex B.    Bilberries ( fruit of the species Vacoinium myrtil­
                     lus), blackberries (brambleberries), mulberries
     •               and cloudberries                                    7    %
                C.   Fruit of the species Vaccinium myrtilloides and
                     Vaccinium angustifolium                             6    %
            ex D.    Other :
                     –     quinces                                         11 %
                     –     Fruit falling within heading Nos 08.01 ,
                           08.02 D , 08.08 Β, E and F and 08.09 ,
                           excluding pineapples, melons and water-
                           melons                                           7%
  08.11     Fruit provisionally preserved (for example, by sulphur
            dioxide gas, in brine , in suiphur water or in other preser-
            vative solutions), but unsuitable in that state for imme-
            diate consumption ):
                C.   Papaws                                                Free
                D.   Bilberries (fruit of ¿ he species Vaccinium myrtil­
                     lus )                                               3    %
            ex E.    Other :
                     –     Quinces                                          4%
                     –     Frui ! falling within heading Nos 08.01 ,
                           08.02 D, 08.08 Β and F and 08.09, excluding
                           pineapples, meions and watermelons              Free
  08.12     Fruit, dried, other than that falling within l eading
            Nos 08.01 , 08.02, 08.03 . 08.04 or 08.05 :
                 A    Apricots                                              5-5%
                 E.   Papaws                                               Free
            ex G.    Other :
                     –     Tamarind ípods , pulo )                         Free
   08.13    Peel of meions and citres fruit, frjsh, frozen, dried or
            provisionally preserved >n b ine, in su'phur wat 'r       :n
            oifier preservative solution.»                                 Free
   09.01     Coffee, whether or not masted or f.r <eo of caffeine - cof-
             fee husks and skins ; coffee suo^iitutes containing ccfr.e
             in any proportion :
 ---pagebreak---                         - 23 -
                         Description                         Rite ot du; y
A.    Coffee :
        I. Unroasted :
           b)   Freed of caffeine                           9%
      II . Roasted :
           a)   Not freed of caffeine                      12%
           b)   Freed of caffeine                          13%
B.    Husks and skins                                       8%
C.    Coffee substitutes containing coffee in any propor­
      tion                                                 14%
Tea :
A.    In immediate packings of a net capacity not
      exceeding 3 kg                                      Free
Pepper of the genus 'Piper' ; pimento of the genus 'Cap­
sicum' or the genus 'Pimenta' :
A.    Neither crushed nor ground :
       I.  Pepper :
           b) Other                                       ^ %
      II . Pimento :
           c)  Other                                        5%
                                                            5%
B.    Crushed or ground :
       I.  Pimento of the genus 'Capsicum'                  5%
                                                            5°/c
      II   Other                                          L
                                                          4 %°/«
Cinnamon and cinnamon-tree flowers :
A.    Ground                                                1%
B.    Other                                               u %
Cloves ( whole fruit, cloves and stems)                   10%
                                                            0%
Nutmeg, mace and cardamoms :
A.    Neither crushed nor ground :
      II . Other :
           a)  Nutmeg                                     Free
B.    Crushed or ground :
        I. Nutmeg                                         Free
      II   Mace                                           Free
 ---pagebreak---                                                  - 24-
 CCT heading                                 Description                         Rate of duty
     No
    09.09         Seeds of anise , badian , fennel, coriander, cumin , cara-
                  way and juniper :
                  A.  Neither crushed nor ground :
                           I. Aniseed                                         Free
                         II . Badian seed                                    7 %
                       III . Seeds of fennel , coriander, cumin , caraway
                              and juniper :
                              b)   Other :
                                   2.   Other                                 Free
                  B.   Crushed or ground :
                           I. Badian seed                                     7 %
                       111 . Other                                            Free
    09.10         Thyme, saffron and bay leaves ; other spices :
                  A    Thyme :
                         I.   Neither crushed nor ground :
                              b)   Other                                       11 %
                       II .   Crushed or ground                                13%
                  B.   Bay leaves                                              13%
                  F.   Other spices, including the mixtures referred to in
                        Note 1 ( b ) to this Chapter :
                          I.  Neither crushed nor ground                        Free
                        11 .  Crusiicd or ground :
                              b)   Other                                     3    %
     11.04        Flour of the dried leguminous vegetables * alting within
                  heading No 07.05 or of the fruits facing within any
                  heading in Chapter 8 ; ("lour and rricci of sago and of
                  roots and tubers falling within headinp Wo 0? 06
                  A.    Flour of ine dried leguminous vegetables falling
                       within heading No 07.05                               3 %
                  B.    Flour of the fruits fallir . g within any heading in
                       Chapter 8 :
            -
                          I.  Of bananas :
                              –    Denatured ( a)                              Free
                              –    O'iier                                    2 %
                        II .  Other :
                              –    Chestnuts                                    " ■ .5 %
                               - koccnuts .
                              – ^Soî speciTied
(a) Entry under this subheading is subject \c conditions to be detern/iincd by tne competent
    authorities .
 ---pagebreak---                                     - 25 -
CCT heading                          Description                           Rate of duty
    No
  12.07     Plants and parts (including seeds and fruits) of trees,
            bushes, shrubs or other plants, being goods of a kind
            used primarily in perfumery, in pharmacy, or for insecti-
            cidal , fungicidal or similar purposes, fresh or dried,
            whole , cut, crushed, ground or powdered :
            B.    Liquorice roots                                       Free
            C.   Tonquin beans                                          Free
  12.08     Chicory roots, fresh or dried , whole or cut, unroasted ;
            locust beans, fresh or dried, whether or not kibbled or
            ground , but not further prepared ; fruit kernels and other
            vegetable products of a kind used primarily for human
            food, not falling within any other heading :
            C.   Locust bean seeds :
                   I.  Not decorticated, crushed or ground              Free
                 11 .  Other                                             6%
            D. Apricot , peach and plum stones, and kernels
                 thereof                                                Free
  13.02     Shellac, seed lac, stick lac and other lacs ; natural gums,
            resins, gum-resins and balsams :
            A.   Conifer resins                                         Free
  13.03     Vegetable saps and extracts ; pectic substances, pectin-
            ates and pectates ; agar-agar and other mucilages and
            thickeners, derived from vegetable products :
            A.   Vegetable saps and extracts :
                 111 . Of quassia amara                                 Free
                 IV. Of liquorice                                       Free
                   V. Of pyrethrum and of the roots of plants con­
                       taining rotenone                                 Free
                VII . Intermixtures of vegetable extracts, for the
                       manufacture of beverages or of food prepara-
                       tions                                            Free
               VIII . Other :
                       r)    Medicinal                                  Free
 ---pagebreak---                                                     - 26 -
  CCT heading                                Description
       No                                                                         Rate of duty
      13.03        B.   Pectic substances, pectinates and pectates :
    (cont'd)
                        ex I.    Dry, excluding apple, pear and quince pec-
                                 tic substances                                12°/θ
                        ex 11 .  Other, excluding apple , pear and quince
                                 pectic substances                              7 %
                   C.   Agar-agar and other mucilages and thickeners
                        derived from vegetable products :
                          1. Agar-agar                                         Free
                        11 .  Mucilages    and    thickeners  extracted  from
                              locust beans or locust bean seeds                Free
      14.01        Vegetable materials of a kind used primarily for plaiting
                   (for exampie, cereal straw, cleaned , bleached or dyed ,
                   osier, reeds, rushes, rattans , bamboos, raffia and lime
                   bark ):
                   A.   Osier :
                        11 .  Other                                            Free
                   B.   C ereal straw, cleaned, bleached or dyed               Free
     15.03         Lard stearin , oleostearin and tallow stearin ; lard oil ,
                   oleo-oil and tallow oil , not emulsified or mixed or pre-
                   pared in any way :
                   A.   Lard stearin and oleosteann :
                        II . Other                                            Free
                   B.   T<iHow oil for industrial :.tses other than the manu­
                        facture of foodstuffs for human consumption ( a) . .   Free
                   C.   Other
                                                                              3%
      15.04        Fats and oils, of fish and marine mammals, whether or
                   not refined :
                   A.   Fish-liver oil :
                        I.    Of a vitamin A content not exceeding 2 SOO
                              international units per gra;n                    Free
             -
      15.05        Wool grea'.e and fatty .» '¿bstanees cerivea therefrom
                   (including ianoiin):
                   A.   Wool grease, crude                                     Free
                   B.   Other                                                  Free
(a)« Entry under this subheading is subject to conditions to be determined by < he competent
     authorities .
 ---pagebreak---                                                   - 27 -
    CCT heading                                Description                              Raté of duty
        No
      15.06         Other animal oils and fats (including neat's foot oils
                    and fats from bones or waste) . . .                             Free
      15.07         Fixed vegetable oils, fluid or solid, crude, refined or
                    purified :
                    B.   China-wood and oiticica oils ; myrtle wax and
                         Japan wax                                                 Free
                    C.   Castor oil :
-
                         11 .  Other                                               4 %
                    D.   Other oils :        ,                                        :
                         I.    For technical or industrial uses other than the
  '
                               manufacture of foodstuffs for human con-
                               sumption (a):
                               a)   Crude :
                                       1.     Palm oil                             1.5%
                                    ex 3.    Other, excluding linseed oil,
                          >                  groundnut oil, sunflower seed oil
                                             and colza oil                           2-5%
                               b)   Other :
                                    ex 2.    Other :
                                             –     Palm kernel and coconut oil       6-5% ,
                         II . Other:                         \
                               a)   Palm oil :
                                                                                          ■
                                    1.    Crude . . .                         :...   4%
                                    2.    Other                                     12%
                     • i       b) Other :
    •
                                    I.    Solid, in immediate packings of a net
                                          capacity of I kg or less                  18%
                                    2.    Solid, other ; fluid :
                                          exaa) Crude :
                                                   – Palm kernel and coconut
                                                      ι oil                          7%
                                           ex bb) Other :
                                                   –     Palm kernel and coconut
                                                         oil                         13%
                                  *
                                                                        I
       15.10        Fatty acids ; acid oils from refining ; fatty alcohols :
                    A.   Stearic acid                                              • 2%
                    B.   Oleic acid                                          ¿..,.  3 %
 (a) Entry under this subheading is subject to conditions to be determined by the competent
      authorities .
 ---pagebreak---                                              - 28 -
CCT heading                            Description                         Rate of duty
     No
  15.10     C.   Other fatty acids ; acid oils from refining            Free
 (cont'd)
            D.   Fatty alcohols                                        3 %
   15.11    Glycerol and glycerol lyes :
            A.   Crude glycerol and glycerol lyes                       Free
            B.   Other, including synthetic glycerol                    Free
   15.12    Animal or vegetable oils and fats, wholly or partly
            hydrogenated, oi solidified or hardened öy any other
            process, whether or not refined, but not further pre-
            pared :
            A    In immediate packings of a net capacity of 1 kg or
                 less                                                   16%
            B.   Other                                                  II %
   15.15    Spermaceti, crude , pressed or refined , whether or not
            coloured ; beeswax and other insect waxes, whether or
            not coloured :
            A.   Spermaceti , crude, pressed or refined, whether or
                 not coloured                                           Free
            B.   Beeswax and other insect waxes, whether or not
                 coloured :
                 II .     Other                                         Free
  15.16     Vegetable waxes, whether or not coloured :
            B.   Other                                                  Free
   15.17     Degras ; residues resulting from the treatment of fatty
            substances or animal or vegetable waxes :
             A.· Degia:,                                                 Free
             B.   Residues resuUipg from the treatment of fatty
         -
                  substances or anima ! or vegetable waxes .
                  II .    Other :
                          a)  Oil foots and diegs ; soap«lOvks           Free
                          b)  Other                                      Free
                                                                     1
    16.02    Othei prepared or preserved meAt or meat of¡al :
             A.   Liver :
                      1 . Goose or duck liver                            14%
 ---pagebreak---                                             - 29 -
OCT heading                                 Description                         Rite of duty
     No
    16.02   B.     Other :
 (cont'd)
                     II . Game or rabbit meat or offal :
                            –    Game                                          9%
                            – Rabbit                                         14%
                   ΙΠ . Other :
                            b)   Other :
                                  1.   Containing bovine meat or offal :
                                       ex bb) Other :
                                               –     Prepared   or preserved
                                                     bovine tongue           17%
                                 2.    Other :
                                       aa) of sheep or goats :
                                            –    of sheep                    18%
                                            –    of goats                     16%
                                       bb ) Other                             16%
    16.03   Meat extracts, meat juices anil fish extracts, in imme-
            diate packings of a net capacity of:
            B.     More than 1 kg but less than 20 kg                        Free
            C' .    1 kg or less                                             5 %
    16.04   Prepared or preserved fish , including caviar and caviar
            substitutes :
                 A     Caviar and caviar substitutes :
                         I.    Caviar (sturgeon roe)                         12%
                       11 .    Other                                         16%
                 B.    Salmonidae                                              4%
            ex F.      Bonito ( Sarda spp ) and mackerel                     19%
                 G.    Other :
                         I.     Fillets, raw, coated with batter or bread-
                               crumbs, deep frozen                           10%
                       II .    Other                                         10%
                                             1
  ' 16.05   Crustaceans and molluscs , prepared or preserved :
                 A.      Crabs                                                 6-5%
            ex B.        Other, excluding shrimps of the Crangon spp
                         t \ pc and snails                                     6%
 ---pagebreak---                                          - 30 -
CCT heading
    No                  ι             Deacription                                Rat* of duty
   17.04    Sugar confectionery, not containing cocoa :
            A.   Liquorice extract containing more than 10% by
                 weight of sucrose but not containing other added
                 substances                                                     9%
            B.   Chewing gum                                                  3 % + vc
                                                                              with a maximum
                                                                              of 23%
            C.    White chocolate                                             5 % 4- vc
                                                                              with a maximum
                                                                              of 27%
                                                                               + ads
            D.    Other                                                       7 % + vc
                                                                              with a maximum
                                                                              of 27%
                                                                               + ads
   18.03    Cocoa paste (in lulk or in block), whether or not de-
            fatted                                                             11 %
   18.05    Cocoa powder, unsweetened                                           9%
   18.06    Chocolate and other food preparations containing
            cocoa :
            A.    Cocoa powder, not otherwise sweetened than b_/
                  the addition of sucrose                                       3 % + vc
            C.    ' h' colate and chocolate goods , whether or not
                  filled ; sugar confectionery and substitutes therefor
                  made from sugar substitution products, cor.te'rtng
                  cocoa                                                        10 % + vc
                                                                              with a maximum
                                                                              of 27%
                                                                               + ads
   19.02     Malt entraci : preparations of flour, n<fv : . sta.ch of malt
            extract of a ki . d used as ir.fan ! food or for dietetic or
            culinary purposes , containing ¡ess than 50 % by weight
            of cocoa :                                                                        •
             B.   Other :
                    1.  Contain !,¡g malt extract and aol less than >0%
                        by weight of reducing sugars ( expressed as
                        maltose )                                              Free + vc
                   II   Other :
                        –    Preparations based - η floj' of
                             no'js ' egttabies ir. ?he fo - .-n of sur.-dried
                             ¿has ' i dcug *., kro vn as "papad'               Free
                        –    Other                                             Free + vc
  ex 19.04   Tapioca and sago, exciud i<g tapioca and sago iuti.·.;!-
             tutes obtained from potate or other surch¿„                      4 % + vc
 ---pagebreak---                                        - 31       -
CCT beading                           Description
    No                                                                      |Ute oí duty
   19.05    Prepared foods obtained by the swelling or roasting of
            cereals or cereals products (puffed rice, corn flakes and
            similar products)                                            Free + vc
  19.07     Bread , ships' biscuits and other ordinary bakers' wares,
            not containing added sugar, honey, eggs, fats, cheese or
            fruit, communion wafers, empty cachets of a kind suit-
            able for pharmaceutical use, sealing wafers, rice paper
            and similar products :
            A.    Crispbread                                              3 % + vc
                                                                         with a
                                                                         maximum of
                                                                         24 % + adf
            B.    Marzos                                                 Free + vc
                                                                         with a
                                                                         maximum of
                                                                         20% + adf
            C.    Communion wafers, empty cachets of a kind suit-
                  able for pharmaceutical use, sealing wafers, rice
                  paper and similar products                             Free + vc
            D.    Other                                                   5 % + vc
   19.08    Pastry , biscuits, cakes and other fine bakers' wares,
            whether or not containing cocoa in any proportion :
            A.    Gingerbread and the like                                5 % + vc
  20.01     Vegetables and fruit, prepared or preserved by vinegar
            or acetic acid , with or without sugar, whether or not con­
            taining salts , spices or mustard :
            ex C.    Other, excluding 'mixed pickles' and sweet pep-
                     pers                                                15%
  20.02     Vegetables prepared or preserved otherwise than by
            vinegar or acetic acid :
               B.    Truffles                                            14%
               D.    Asparagus                                           20%
               E.    Sauerkraut                                          15%
            ex F.    Capers                                             11 %
            ex H.    Other, including mixtures :
                     –     Moringa oleifera (drumsticks)                 Free
                       /
  20.03     Fruit preserved by freezing, containing added sugar :
            ex A.    With a sugar content exceeding 13 % by weight :
                     –     Fruit falling within heading Nos 08.01 ,
                           08.02 D, 08.08 Β, E and F and 08.09,
                           excluding pineapples, melons and water-
                           melons                                       1o%+
 ---pagebreak---                                             - 32 -
CCT heading                              Description                             Rate of duty
     No
   20.03    ex B.    Other :
  (cont 'di
                              Fruit falling within heading Nos 08.01 ,
                              08.02 D, 08.08 B , E and F and 08.09,
                              excluding pineapples, melons and water­
                              melons                                         10 %
   20.04 •  Fruit, fruit-peel and parts of plants, preserved by sugar
            (drained , glace or crystallized):
            B.    Other :
                  ex I.       With a sugar content exceeding 13% by
                              weight :
                              –    Fruit falling within heading Nos 08.01 ,
                                   08.02 D, 08.08 B, E and F and 08.09,
                                   excluding     pineapples ,   melons   and
                                   watermelons                                6 % + (L)
                  ex II .     Other .
                                   Fru't falling within heading Nos 08.01 ,
                                   08.02 D, 0&.08 B, E and F and 08.09,
                                   excluding pineappies, melons and
                                   watermelons                                    %
    20.05   Jams, fruit jellies, marmalades, fruit puree and fruit
             pastes, being cooked preparations, whether or not con­
             taining added sugar:
             B;   Jams and marmalades of citrus fruit :
                  ex      1 . With a sugar content exceeding 30% by
                              weight, excluding oram;? jam and marma­
                              lade                                           18 % + ( L)
                  ex II . With a sugar content exceeding 13 0 o but
                              not exceeding 30% by weight, excluding
                              orange jam and marmalade                       18% + ( L)
                  ex HI . Other, excluding orange jam and marma­
                              lade                                             19%
             C.   Other :
                          I. With a sugar content exceeding 30% by
                              weight :
                              ex b )   Other :
                                       –    Fruit falling within heading
                                            Nos Do . 01 , 08-.0* B, E ar.a F
                                            a. d 08.09 , txciui'ing pineap­
                                            ples , , i:eioiis and water­
                                            melons                             il% + ( L)
                  ex II . With a sugar coutent exceeding 13% but
                              not exceeding 3C % fc; weight :
                              – Fruit failing wi-.hi.i heading NnsOS.Ol ,
                                    08.08 H E and F and 08.09, excluding
                                    pineapples, mtMoos and watermf loi3 .      11 % + •(!.)
 ---pagebreak---                                        - 33-
CCT heading
    No                                   Description                           Rate of duty
   20.05     C. ex III . Other :,
  (con ι 'd)
                           –      Fruit falling within heading Nos 08.01 ,
                                  08.08 Β, E and F and 08.09, excluding
                                  pineapples, melons and watermelons . .    11 %
   20.06     Fruit, otherwise prepared or preserved, whether or not
             containing added sugar or spirit :
             A.   Nuts ( including ground-nuts), roasted, in imme-
                  diate packings of a net capaoity :
                    I.     Of more than 1 kg :
                           –      Almonds, walnuts and hazelnuts            12%
                           –      Other                                      7%
                  II .     Of 1kg or less :
                           –      Almonds, walnuts and hazelnuts            14%
                           –      Other                                      8%
             B.  Other :
                  I.       Containing added spirit :
                           a)     Ginger                                   10%
                           b)     Pineapples, in immediate packings of a
                                  net capacity :
                                  1.     Of more than 1 kg :
                                        aa) With a sugar content
                                              exceeding 17 % by weight . . 10% + ( L)
                                        bb) Other                          10% -
                                  2.     Of 1kg or less :
                                         aa) With a sugar content
                                              exceeding 19 % by weight . . 10% + ( L)
                                         bb   Other                        10%
                           c)     Grapes :
                                  1.     With a sugar content exceeding
                                         1 3 % by weight                   25 % + ( L)
                                  2.     Other                             25%
                           d)     Peaches, pears and apricots, in imme-
                                  diate packings of a net capacity :
                                  I.     Of more than 1 kg :
                                         aa) With a sugar content
                                              exceeding 13 % by weight . . 25 % + ( L)
                                         bb ) Other                        25%
 ---pagebreak---                                                - 34 -
  CCT heading                              Description                                Rate of duty
      No
    20.06       B. I. d)           2.     Of 1 kg or less :
   (cont'd)
                                           aa) With a sugar content '
-
                                               exceeding 15 % by weight ..         25 % + (L)
                                           bb) Other                               25%
                            e)     Other fruits : r
                                   ex 1 . With a sugar content exceeding
                                          9 % by weight, excluding cherries       25 % + ( L)
                                   ex 2. Other, excluding cherries                25%
                        f)    Mixtures of fruit :
                               1.    With a sugar content exceeding 9%            „
                                     by weight . . J                              25 % + (L)
                              2.     Other                                         25 %
            -
                   II .  Not containing added spirit :
                         a)    Containing added sugar, in immediate
                               packings of a net capacity of more than
                                1 kg :
                                   2.    Grapefruit segments . . . '.             10% + (L)
                                   3. . Mandarins (including tangerines
                                         and satsumas); clementines, wilk-
                                         ings and other similar citrus
                                         hybrids                                    19% + ( L)
                                   4.    Grapes                                     18% + ( L)
                               sx 8 .    Other fruits :
                                         – Fruit falling withhs heading
                                              Nos 08.0 !, 08.08 Β, E and F
                                              and 08.09, excluding pine-
                                              apples, melons, and water-
                                              melons                              7 % + (L)
                                         – Tamarind (pods, pulp)                  7 % + (L)
                                    9.   Mixtures oí fruit :
              '
                                         ex aa) Mixtures in which no
                                                  single fruit exceeds 50%
                                                  of the total weight of the
                                                  fruits :
                                                    –   Mixtures of two or
                                                        more fruits falling
                                                    \   within heading Nos
                                                        08.01 , 08.C8 Β, E and
                                                      . F       and      00.(19 ,
                                                        excluding ir.elons and
                                                        watermelons               11 % 4· (L)
 ---pagebreak---                                       - 35 -
CCT helding                        Description                               Kate of duty
    No
   20.06    B. II . b) Containing added sugar, in immediate
  (cont'd)             packings of a net capacity of I kg or less :
                          2.     Grapefruit segments                     10% + ( L)
                          3.     Mandarins (including tangerines
                                 and satsumas); clementines, wilk-
                                 ings and       other    similar citrus
                                 hybrids                                  20 % + ( L)
                          4.     Grapes                                   19% + ( L)
                       ex 8 .    Other fruits :
                                 –    Fruit falling within heading
                                      Nos 08.01 , 08.08 Β, E and F
                                      and 08.09, excluding pine-
                                      apples, melons and water-
                                      melons                              8 % + ( L·)
                          9.     Mixtures of fruit :
                                  ex aa) Mixtures       in   which   no
                                          single fruit exceeds 50%
                                          of the total weight of the
                                          fruits :
                                          –     Mixtures    of two    or
                                                more fruits falling
                                                within heading Nos
                                                08.01 , 08.08 Β, E and
                                                F and 08.09, exclud-
                                                ing melons and water-
                                                melons                     8 % + (L)
                    c) Not containing added sugar, in immediate
                       packings of a net capacity :
                       1.     Of 4-5 kg or more :
                              ex dd) Other fruits :
                                      –     Fruit falling within head-
                                            ing Nos 08.01 , 08.08 Β, E
                                            and F and 08.09, exclud-
                                            ing pineapples, melons
                                            and watermelons                7%
 ---pagebreak---                                         - 36 -
OCT heading                            Description                               Rate of duty
    No
   20.06    B.  II .   c)   I.  ex ee) Mixtures of fruit :
  (cont'd)
                                          –     Mixtures of two or more .
                                                fruits falling within head-
                                                ing Nos 08.01 , 08.08 Β, E
                                                and F and 08.09, exclud-
                                                ing melons and water-
                                                melons, in which no single
                                                fruit exceeds 50 % of the
                                                total weight of the fruits    11%
                             2.  Of less than 4-5 kg :
     1
                                 ex bb) Other fruit and mixtures of
                                          fruit :
                                          – Fruit falling within head-
                                                 ing Nos 08.01 , 08.08 Β, E
                                                 and F and 08.09, exclud-
                                                 ing pineapples, melons
                                                 and watermelons                7%
                                          –       Mixtures of two or more
                                                 fruits falling within head-
                                                 ing Nos 08.0 !, 08.08 Β, E
                                                 and F and 08.09, exclud-
                                                  ing melons and water-
                                                  melons, in which no single
                                                  fruit exceeds 50 % of the
                                                  total weight of the fruits   12 %
   20.07    Fruit juices (including grape must) and vegetable juices,
            whether or not containing added sugar, but unfermented
            and not containing spirit :
                                                                                   '
            A. Of a specific gravity exceeding 1 - 33 at 15°C :
                 III . Other : " '   '
                        ex a)   Of a value exceeding 30 ECU               per
                                100 kg net weight :
                                – Fruit falling within heading Nos
                                     03.01 , 08.08 Β, E and F and 08.09,
                                     excluding pineapples, melons and
                                     watermelons                               14%
                                – Fruit failing within subheading
                                     08.02 D                                   28%
 ---pagebreak--- CCT heading
    No                                  Description                           Rate of duty
   20.07    A.    HI .     b)   Of a value not exceeding 30 r /-ι ι per
  (cont'd)                      i 00 kg net weight :
                                 ex !.     With an added sugar content
                                           exceeding 30 % by weight :
                                           –   Fruit falling within head-
                                               ing Nos 08.01 , 08.08 Β, E
                                               and F and 08.09, exclud-
                                               ing pineapples, melons
                                               and watermelons              14% + ( L)
                                           –   Fruit failing within sub-
                                               heading 08.02 D             28 % + ( L)
                                 ex 2 .    Other :
                                           –   Fruit falling within head-
                                               ing Nos 08.01 , 08.08 Β, E
                                               and F and 08.09, exclud-
                                               ing pineapples, melons
                                               and watermelons              14%
                                           –   Fruit falling within sub-
                                               heading 08.02 D              28%
            0.   Of a specific gravity of 1 - 33 or less at 15°C :
                 II .   Other :
                        a)   Of a value exceeding 30 ECU Per '00 kg
                             net weight :
                             2.   Grapefruit juice                          8%
                             3.   Lemon juice or other citrus fruit
                                  juices :
                                  ex aa) Containing added sugar :
                                                Excluding lemon juice ..   13%
                                  ex bb) Other :
                                            –   Excluding lemon juice . .  13%
              4 . D i "» cínpLç juice :
                      aa ) Containing added sugar .                        16% + ( L )
                      bb )  Other                                          16%
                            6.    Other fruit and vegetable juices :
                                  ex aa) Containing added sugar :
                                            – Fruit failing within head-
                                                ing Nos 08 01 , 08.08 Β, E
                                                and F and 08.09, exclud-
                                                ing pineapples , melons
                                                and watermelons             9%
                                            – Other, excluding apricot
                                                 and peach juices          17%
 ---pagebreak---                                              - 28 -
CCT heading
     No                          Description                                     Rate of duty
   20.07    B. II . a) 6.   ex bb) Other :
  (con I'd)
                                     –     Fruit falling within head-
                                           ing Nos 08.01 , 08.08 Β, E
                                           and F and 08.09 , exclu-
                                           ding pineapples , melons
                                           and watermelons                    9%
                                     – Other, excluding apricot
                                           and peach juices                  18%
                       7.   Mixtures :
                            ex bb) Other, excluding mixtures
                                      containing, either separately
                                      or together, over 25 % of
                                      grape, citrus fruit, pineapple,
                                      apple, pear, tomato, apricot
                                      or peach juice :
                                      II . Containing added sugar            17%
                                      22 . Other                             18%
                    b) Of a value of 30 ECU or less per 100 kg
                        net weight :
                        2.   Grapefruit juice :
                             aa) With an added sugar content
                                 exceeding 30 % by weight :                  8% + ( L)
                             bb) Other                                         8%
                        4.   Other citrus fruii juices :
                                                                         i
                             aa) With an added sugar contint
                                 exceeding :ît % by weight               I 14 % + (L)
                             bb) With an added sugar content of
                                  30 % or less bv weight                 i 14%
                                                                         I
                             cc) Not containing added sugar .... I            15%
                                                                         1
                            Pineapple juice :
                            aa ) With an added sugar
                                     content exceeding 30%1
                                    by weigr.t                               16 % + ( L )
                            bb ) With an addoa sugar                    I
                                     content of 30% 0 " less
                                                                             16%
                                     by weight .......... . |
                             cc ) Not containing added j
                                                                       ,1
                                                                             16 %
                             Other fruit and vegetable juices :          |
                             ex aa) With an added sugar content
                                       exceeding 30 % by weight :          j
                                            Of fruit falling within
                                            heading Nos 08.01 , 08.08
                                            B , E and F anc 08.09,
                                            excluding      pineapples,
                                            meions and watermelons            9 % + ( L)
                                       – Other, excluding apriijt
                                            and oezch juices                  i 7 % -+- ( L)
 ---pagebreak---                                       - 39 -
CCT heading                            Description                             Rue of duty
    No    T
  20.07     Β.     II . b)     7. ex bb) With an added sugar content
 (cont'd)                                 of 30 % or less by weight :
                                          – Of fruit falling within
                                                heading Nos 08.01 , 08.08
                                                Β, E and F and 08.09,
                                                excluding     pineapples,
                                                melons and watermelons       9%
                                          – Other, excluding apricot
                                                and peach juices            17%
                                  ex cc) Not containing added sugar :
                                          – Of fruit falling within
                                                heading Nos 08.01 , 08.08
                                                Β, E and F and 08.09,
                                                excluding     pineapples,
                                                melons and watermelons       9%
                                          – Other, excluding apricot
                                                and peach juices            18%
                               8.  Mixtures :
                                  ex bb) Other, excluding mixtures
                                          containing, either separately
                                          or together, over 25 % of
                                          grape, citrus fruit, pineapple,
                                          apple, pear, tomato, apricot
                                          or peach juice :
                                          11 . With an added sugar
                                                content exceeding 30 %
                                                by weight :                 17% + ( L)
                                          22. With an added sugar
                                                content of 30 % or less' by
                                                weight                      17%
                                          33 . Not    containing    added
                                                sugar                       18%
  21.02     Extracts , essences or concentrates , of coffee, tea or maté
            and preparations with a basis of those extracts , essences
            or concentrates ; roasted chicory and other roasted
            coffee substitutes and extracts , essences and concen-
            trates thereof :
            ex A.      Essences or concentrates of coffee                    9%
                B.     Extracts, essences or concentrates of tea or maté
                       and preparations with a basis of those extracts,
                       essences or concentrates                             Free
                C.     Roasted chicory and other roasted coffee substi­
                       tutes :
                       II . Other                                           2% + vc
 ---pagebreak---                                        - AO -
CCT heading                             Description                             Rite of duty
    No
  21.02     D.   Extracts , essences and concentrates of roasted
 (cont'd)        chicory and other roasted coffee substitutes :
                 II .     Other                                              6 % + vc
   21.03    Mustard flour and prepared mustard :
            A.    Mustard flour, in immediate packings of a net
                  capacity :
                  I.      Of 1 kg or less                                    Free
                  I !.    Of more than 1 Kg                                  Free
            B.    Prepared mustard                                         8   %
   21.04     Sauces', mixed condiments and mixed seasonings :
                B.      Sauces with a basis of tomato purée                5     %
            'ex C.      Other :
                        –    Products with a tomato ketchup basis          6     %
                        –    Other , excluding sauces with a vegetale cil
                             basis                                           5 %
   21.05    Soups and broths, in liquid , solid or pcwder form ;
             homogenized composite food preparations :
             A.   Soups and broths , in iiquid , solid or powder form . .     11 %
             B.    Homogenized composite food preparations                    17%
   21.06     Natural yeasts (active cr inactive); prepared baking
             powders :
             A.    Active natural yeasis :
                       I. Culture yeast                                        8%
                     il . Baker s yeast :
                          a)    Dried                                          5 % + vc
                          b)    Othtt                                          5 % + vc
                   III . Other                                                i0%
             B.    Inactive nat-.u-a! yfc .; ;ts :
                       I. ín tablet, cube or simiiar form, or in immcdiase
                          packings of a net cypacitv oí ί kg or less           6%
                     11 . O.htr                                               Free
             C.    Prepared baking powocrs.
 ---pagebreak--- CCT hcading                             Description
    No                                                                     Râte of duty
  21 .07    Food preparations not elsewhere specified or included :
            A.   Cereals in grain or ear form , pre-cooked or other­
                 wise prepared :
                  I.           Maize                                     3% +       vc
                  II .         Rice                                      4% +
                  III .        Other                                     4% +       VC
            G.   Other :
                 I.     Containing no milkfats or containing less than
                        I ■ 5 % by weight of such fats :
                        a)    Containing no sucrose or containing less
                              than 5 % by weight of sucrose (including
                              invert sugar expressed as sucrose):
                              ex 1 .  Containing no starch or less than
                                      5 % by weight of starch :
                                      –    Palm tree cores               9%
  22.01     Waters, including spa waters and aerated waters ; ice
            and snow :
            A. Spa waters, natural or artificial ; aerated waters       Free
  22.02     Lemonade, flavoured spa waters and flavoured aerated
            waters, and other non-alcoholic beverages, not including
            fruit and vegetable juices falling within heading No
            20.07 :
            A.    Not containing milk or milkfats
  22.03     Beer made from malt                                           4-5%
   22.09     Spirits ( other than those of heading No 22.08); liqueurs
             and other spirituous beverages ; compound alcoholic
             preparations ( known as 'concentrated extracts') for the
             manufacture of beverages :
             C.   Spirituous beverages :
                  V.     Other, in containers holding :
                         ex a )   Two litres or less :
                                  – Tequila , P ts CO and                1 30 ECU
                                                                         per hi
                                       Sinqam                            per % vol
                                                                         of alcohol
                                                                         + 5ECU
                                                                         per hi
 ---pagebreak---                                                    - 42 -
  GCT heading
        No                                    Description                              Rale of duty
       23.01        Flours and meals, of meat, offals , fish , crustaceans or
                    molluscs , unfit for human consumption ; greaves :
                    B.     Flours and meals of fish , crustaceans or molluscs . .  Free
       23.02        Bran , sharps and other residues derived from the sifting,
                    milling or working of cereals or of leguminous vegeta-
                    bles :
                    B.     Of leguminous vegetables                                  3 %
       23.06        Products of vegetable origin of a kind used for animal
                    food , not elsewhere specified or included :
                    B.     Other                                                   Free
       23.07        Sweetened forage ; other preparations of a kind jsed in
                    animal feeding :
                    A.     Fish or marine mammal solubles                          Free
                    C.     Other                                                  3 %
       24.02        Manufactured tobacco ; tobacco extracts and essences :
                    A.     Cigarettes                                             70%
                    B.     Cigars                                                  3 5 «ζ»
                    C.     Smoking tobacco                                         93%
                    D.     Chewing tobacco and snuff                               45%
                    E.     Other, including agglomerated tobacco, in the » orm
                           of sheets or strip                                       19%
                                               Abbreviations
iL): indicates thai the goods referred to are subject to the levy system ;
vc : indicates that the goods referred co are subject to a charge ba;ed on a variable component
      which is specified under the regulations concerning ;rade in certain goods resulting from the
      processing of agricultural products ;
adf : indicates that additional duty may tie levied on 'he flour content of the products concerned ;
ads : indicates that additional duty may be levied on the sugar content of the products concerned .