CELEX: 51974PC1200
Language: en
Date: 1974-07-25
Title: Proposal for a REGULATION (EEC) OF THE COUNCIL amending Regulation (EEC) No 50/68 on the Common Customs Tariff (submitted to the Council by the Commission)

ARCHIVES HISTORIQUES
DE LA COMMISSION
COLLECTION RELIEE DES
DOCUMENTS "COM"
COM (74) 1200
Vol. 1974/0191
 ---pagebreak--- Disclaimer
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 ---pagebreak--- COMMISSION OB THB EURQEEAN GOMMUHITI K
                                                    COM(74)1200 final
                                                    Brussels , 25 July 1974
                                Proposal for a
                     REGULATION ( EEG ) OF THE COUNCIL
    amending Regulation (EEC ) Mb 950/ 68 on the Common Customs Tariff
               ( submitted to the Council "by the Commission )
   C0M(74 ) 1200 final
 ---pagebreak---                            EXPLANATORY MEMORANDUM
                In Regulation (EEC ) No 950/68 of 28 June 1968      the Council
 adopted , as an Annex to that Regulation , th6 Common Customs Tariff which
was in operation on that date , that is to say , taking into account the
various Regulations and Decisions then in force as well as Community
obligations towards third countries *
               Commencing on 1 January 1970 , this Regulation has been modified
each year by way of an amending Council Regulation in the form of a new
Annex comprising the up-dated " Common Customs Tariff".
               It will be necessary to take similar action on 1 January 1975 »
when the results of negotiations carried out pursuant to Article XXIV ,
Paragraph 6 , of the GATT enter into force .
               In order that an up-dated legal text may be made available
in        official languages of the Community to Member States and all other
users , it is proposed that the Council adopt , pursuant to Articles 28 and
113 of the Treaty , the Common Customs Tariff in the form of the Regulation
amending Rogulation ( EEC ) No 950/68 of 28 June 1968 .
               For practical reasons , only those pages of the Common Customs
Tariff - in its present version in the Official Journal - which are to
be amended are annexed hereto . In the edition to be published in the
Official Journal the Common Customs Tariff will , however , be reproduced
in its entirety .
               In relation to the text in force on 1 January 197^ » the present
proposal calls for the following observations :           ~
A. AMENDMENTS ARISING OUT OF INTERNATIONAL OBLIGATIONS
     These are amendments arising , out of the implementation of the nego­
     tiations carried out pursuant to Article XXIV , Paragraph 6 , of the
     GATT (Decision                    ..)
     It goes without saying , that , before these amendments could be incorporate
     in the Common Customs Tariff , the results of the above-mentioned negotia­
     tions have had to be approved and the concluding formalities carried out .
B. AUTONOMOUS AMENDMENTS
 .   1 . Amendments arising out of other Community Acts
         These are tariff amendments arising out of Acts already in force or
                                                            I
         entering into force on 1.1.1975 . The Acts are :
( 1 ) 0J No L 172 of 22 July 1968 , page 1 .
 ---pagebreak---                                            - 2 -                               .
     a ) The Act of Accession , which provides' in Protocols nos 9 , 11 , 12 , 13 ,
         14 and 15 for quotas , and for the suspension or amendment of the auto­
         nomous duties at headings and subheadings 28.20 A , 44.15 , 47.01 a II ,
         48.01 A , 78.01 A and 79.01 A ;                                                    1
         It may be mentioned that , as regards unwroughfc lead (subheading 78.01 A )
         and unwrought zinc ( subheading 79*01 A ), there is a divergency as be­
         tween the texts of Protocols Nos 14 and 15 of the Act of Accession and
         the Community GATT bindings .      In this regard two solutions can be con­
         sidered : the conclusion or not of the duty deconsolidation procedure
         between now and the end of the year .
         In the former case the Common Customs Tariff text proposed in the Annex
         should remain unchanged .    In the latter , the situation as. in the Common
         Customs Tariff for 1974 should be extended .                                         |
     b ) Certain Regulations on common organisation of markets affecting the
         following Chapters :
         - Chapter 2 ( subheading 02.01 A III a ) 6 aa ) and bb )) ( Regulation No
            2158/73 )
         r Chapter 4 ( subheading Ok . Ok A 1 ) (Regulation No 664/74 )
         - Chapters 22 (Notes k (b ) and 5 and subheadings 22.05 C III a ) and
        , C IV a ) (Regulations Nos 1532/74 and           /7k ) .
     c ) The Regulation amending Regulation 950/68 ( subheadings 85.21 D I and
         D II ) ( Regulation No l6l6/74 ).
     d ) Council Directive No 71/354/EEC of 18 October 1971 on the approximation
         of the laws of the Member States relating to units of measurement ( Chapter
         27 ( Note 2 ), Section XI (Notes 3 ( A) ( a) • and ( b )} r Chapter 51 (Note 4 ),
         Chapter 56 ( Notes ( c ) and ( e ) and subheadings 84.06 A I and II , 84.08 B I
         a ) and b ) and 84.11 A II .                  i
II . Proposed Amendments
                    Th6 proposed autoncauus amendments are few in number and are
     intended merely to clarify the text and to ensure closer alignment between
     the various versions of the Common Customs Tariff .          These amendments concer~
     Note 2 to Chapter 58 and headings or subheadings 29 » 35 H I , 68 . Q4 j.„85»01 ,
     92.12 B 1 a ), 92.12 B II a ) and B II b ) 1 .
     All the - delegations were agreed on the above-mentioned amendments .        The
     only amendment on which agreement was not forthcoming ( reservations by the
     French and Italian delegations ) was that relating to the ihserti'on ""in '              1
                                               ·.__···                                     -Ί
     Chapter 88 of a new Additional Note as follows :
 ---pagebreak---                                   - 3 -
"The provisions of General Rule A 2 (a ) are also applieable , at the
request of the importer and subject to conditions stipulated by the
competent authorities , to ground flying trainers of subheading 88.05 A ,
imported in split consignments ."
 ---pagebreak---                                 Proposal for a
                      REGULATION ( EEC ) OF THE COUNCIL
                    amending Regulation (EEC ) No 950/68
                       on the Common Customs Tariff
 THE COUNCIL OF THE EUROPEAN COMMUNITIES ,
 Having regard to the Treaty establishing the European Community , and
 in particular Articles 28 and 113 thereof ?
 Having regard to the proposal from the Commission ;
 Whereas , under the agreement sighed with third countries as a result of
 the negotiations carried out pursuant to Article XXIV paragraph 6 of the
 General Agreement on Tariffs and Trader as concluded by the Council decision
 of 197^        the European Economic Community has undertaken to reduce
 customs duties for various products from 1 January 1975 ; whereas it is
 expedient , therefore , in order to ensure uniform application of the
                                                                             (2)
 Common Customs Tariff , to specify in Council Regulation ( EEC ) No 950/68
 of 28 June 1968 on the Common Customs Tariff , as last amended by Regulation
                      (3 )
 ( EEC ) No •...•/7t-      t the conventional duties applicable to those products
 from 1 January 1975 ;
Whereas for certain headings or Chapter Notes it is necessary to introduce
 amendments with the object of ensuring uniform application of the Common
Customs Tariff ;.
"tereas ,. moreover , a certain number of drafting amendments are justified for
the purpose of improving the Common Customs Tariff ;
Whereas certain Regulations on the common organisation of agricultural
markets provide that the tariff nomenclature resulting from their applica­
tion shall be included in the Common Customs Tariff and/or shall amend
customs duties ;
 Whereas it is therefore appropriate to include in this Regulation all the
 amendments resulting from the said Regulations ;
 (1)
 ( 2 ) OJ No L 172 of 22.7.1968 , p. 1
 (3)
                                                                     ... •/
 ---pagebreak--- Whereas it is necessary to amend the text of certain subheadings and
Chapter Notes in the Common Customs Tariff to take acoount of Council
Directive No 71/25^/EEC       of 18 October 1971 on the approximation of
the lawa of the Member States relating to units of measurement ;
Whereas for the sake of clarity the Common Customs Tariff as a whole
should be brought up to date ; whereas for this purpose a new text should
be drawn up including not only those parts which are amended with effect
from 1 January 1975 but also those parts which have been previously amended
and those which are unchanged ;
Whereas , although they form an integral part of the Common Customs Tariff ,
it seems appropriate not to include in this Regulation temporary tariff
amendments and the preferential system resulting from the various Acts
adopted by the Community ;
Whereas this Regulation does not apply to products falling under the
Treaty establishing the European Coal and Steel Community although the
nomenclature and the conventional duties for these products are included ,
for information purposes , in the Table of Duties in order to make the
latter easier to understand ,
HAS ADOPTED THIS REGULATION t    ,                            .
                               Article 1
The Annex headed "Commojj. Customs Tariff" to Regulation ( EEC ) No 950/68
                                                                         .r
is hereby replaced by the Annex appended to this Regulation .
                               Article Ï
This Regulation shall enter into force on; 1 January 1975 *
This Regulation shall be binding in its entirety and directly applicable
in all Member States .
Done at Brussels                                           For the Council
                                                           The President
( 1 ) CJ No L 2^3 of 29 October 1971 , page 29 .
 ---pagebreak--- In the Annex " Common Customs Tariff " heading No 37 < 02 should read as follows S
37*02   Film in rolls , sensitised , unexposed , perforated or not :
        A# Of a width of 35 "ira or less :
            I. Microfilm ; film for radiography and the
                graphic arts .*••                                       20    12*8
           II . Other                                                   20     8
        B. Of a width of more than 35 mm                                20    12*8
 ---pagebreak---        ANNEX
COMMON CUSTOMS TARIFF
 ---pagebreak---  1 . 1 . 74                                      Official Journal of the European Communities                                                          No L 1 / 17
                                                                           SECTION I ,
                                                    LIVE ANIMALS ; ANIMAL PRODUCTS
                                                                          CHAPTER 1
                                                                      LIVE ANIMALS
Notes
 1. This Chapter covers all live animals except :                                               1
      (a) Fish, crustaceans and molluscs, of headings Nos 03.01 and 03.03 ;
                                                            \
      (b) Microbial cultures and other products of heading No 30.02 ; and
      (c) Animals of heading No 97.08. '                                                          .                                            '         .
2. Any reference in this Chapter to a particular genus or species, except where the context otherwise requires
      includes a reference to the young of that genus or species.
       /    ■ .-          '                             .                                                                 .      .               N
Additional Note
For purposes of subheading 01.02 A 11 a), the expression "calves" means animals of the domestic bovine species
weighing on the hoof 220 kg or less and not yet having any permanent teeth.
                                                                                                                               I              Rate of Duty
       Headîng                                                                                                                      autonomous
        number                                                      Description                                                                       conventional
                                                                                                                                       or Levy
                                                                                                                                    - (L)
                                                                                                                                                   ι
                                                                          2                                                               3                  4
         01.01         Live horses, asses, mules and hinnies ;
                       A. Horses :
                               I. Pure-bred breeding animals (a)                                                                        Free               Free
                              II. For slaughter (a) ....... .                                                 V                          îi        ρ . ;' V ■
                            III. Other ;                                                                                                 23 ,               18
                                                                                    λ
                       B. Asses                                                                 ». ........                .             12 .
                       C. Mules and hinnies                                                                                          .   17
        01.02          Ltve animals of the bovine species :                                                                                        i
                       A. Domestic species:
                               I. Pure-bred breeding animals (a)                                        »'                   "          Free               Free
                              II. Other:
                    [             a) Calves                                                                                        . 16 ( b)
                                                                                                                                    + (L) n
                                  b) Other:
                                     1. Cows for immediate slaughter, the meat of which is intended
                                         for processing (a)                                                                              16                 13
                                                                                                                               i + (L) H              + (L> n
(a) Entry under this subheading is subject to conditions to be determined by the competent authorities.
(b) This rate is reduced to 4 % in respect of calves of a weight of less than 80 kg, intended for fattening, subject to certain conditions prescribed by Article 11
     (as amended) of Regulation (EEC) No 805/68 of the Council, of 17 June 1968.
(*) In certain conditions, a levy is applicable in addition to the customs duty.
 ---pagebreak---  1 . 1 . 74                             Official Journal of the European Communities                         No L 1 / 19
                                                        CHAPTER 2
                                            MEAT AND EDIBLE MEAT OFFALS
Note
This Chapter does not cover :
(a) Products of the kinds described in headings Nos 02.01 , 02.02, 02.03, 02.04 and 02.06, unfit or unsuitable for
      human consumption ;                          •
(b) Guts, bladders or stomachs of animals (heading No 05.04) and animal blood (heading No 05.15); or
(c) Animal fat, other than products of heading No 02.05 (Chapter 15).
Additional Notes
i. The following expressions shall have the meanings hereunder assigned to them :
      A. " Carcases of domestic bovine animals", for the purposes of subheading 02.01 All a): whole carcases of
           the slaughtered animals after having been bled, eviscerated and skinned. Such carcases are imported with
           or without the heads, with or without the feet and with or without the other offals attached. Where carcases
          are imported without the heads, the latter must have been separated from the carcase at the atloido-occipital
          joint. When imported without the feet, the latter must have been cut off at the carpo-metacarpian or tarso-
           metatarsian joints ;
      B. "Half-carcases of domestic bovine animals", for the purposes of subheading 02.01 A II a): the product
           resulting from the symmetrical division of the whole carcase through the centre of each cervical, dorsal,
           lumbar and sacral vertebra and through the centre of the sternum and of the ischio-pubic symphysis ;
      C. "Calf carcases", for the purposes of subheading 02.01 All a) 1 aa) 11 : carcases of animals of the domestic
           bovine species with the typical light colour of veal, weighing per carcase 130 kg or less ;
     D. "Calf half-carcases", for the purpos. , of subheading 02.01 A II a) 1 aa) 11 : half-carcases of animals
           of the domestic bovine species with the typical light colour of veal, weighing per half-carcase 65 kg
           or less;
      E. "Unseparated calf forequarters", for the purposes of subheading 02.01 All a) 1 aa) 22 : the whole of the
           front part of a calf carcase comprising all the bones and the scrag, neck and shoulder, with a maximum
     y of eight pairs of ribs and a minimum of four pairs of ribs with or without the thin flank. These cuts must
           be of the typical light colour of veal and weigh not more than 60 kg ;
      F. "Separated calf forequarters", for the purpose 's of subheading 02.01 A II a) 1 aa) 22 : the front part of a
           calf half-carcase comprising all the bones and the scrag, neck and shoulder, with a maximum of eight ribs
           and a minimum of four ribs with or without the thin flank. These cuts must be of the typical light col­
           our of veal and weigh not more than 30 kg;
      G. "Unseparated calf hindquarters", for the purposes of subheading 02.V1 All a) 1 aa) 33 : the whole of the
           rear part of a calf carcase comprising all the bones and the thighs and loins, with a minimum of five pairs
           of whole or cut ribs with or without the knuckle and with or without the thin flanks. These cuts must be
           of the typical light colour of veal and weigh not more than 75 kg. The expression is to be extended to cover
           the whole of the front part of a calf carcase comprising all the bones and the scrag, neck and shoulder,
           with more than eight pairs of ribs ;
      H. "Separated calf hindquarters", for the purposes of subheading 02.01 All a) 1 aa) 33 : the rear part of a calf
           half-carcase comprising all the bones and the thigh and loin, with a minimum of five whole or cut ribs
           with or without the knuckle and with or without the thin flanks. These cuts must be of the typical light
           colour of veal and weigh not more than 40 kg. The expression is to be extended to cover the front part of
          a calf half-carcase comprising all the bones and the scrag, neck and shoulder, with more than eight ribs;
      I]. "Compensated quarters":
           (a) for the purposes of subheading 02.01 A II a) 1 bb) 11 : portions composed of either :
               – forequarters comprising all the bones and the scrag, neck and shoulder, and cut at the tenth rib ;
                   and hindquarters comprising all the bones and the thigh and sirloin, and cut at the third rib ; or
               – forequarters comprising all the bones and the scrag, neck and shoulder, and cut at the fifth rib,
                   with the whole of the flank and breast attached; and hindquarters comprising all the bones and the
                   thigh and sirloin, and cut at the eighth cut rib.
               The forequarters and the hindquarters constituting "compensated quarters" must be imported at the
               same time and in equal numbers, and the total weight of the forequarters must be the same as that of
               the hindquarters ; a difference of not more - than 5% in those weights is allowed ;
 ---pagebreak---                                                                                                                                                                     ©
  No L 1 /22                                         Official Journal of the European Communities                                                                1.1.74
                     r~                          :                               ~            :           ~~                      i             Rate of Duty
       Heading                                                                                                                         autonomous
       number                                                      Description                                                              •/.           conventional
                                                                                                                                          or Levy
                                                                                                                                            (L)
          i           '                  -                              2                                 ,                      |           3                   4
       02.01           A.      II. a) 2. Frozen : ■
   (continued)
                                      , . aa) Careases, half-carcases, or 'compensated' quarters . . . .                             20 + (L) n                  C
                                           bb) Forequarters                                                 »                        20 + L) (*)                (c)
                                            cc) Hindquarters                                                                         20 + . L n                  C
                                             dd) Other:
                                                 11 . Unboned ( bone-in) ...........                                                 20 + (L)' (•)               a)   .
           '
                                                 22. Boned or boneless:
                                                         aaa) Forequarters, whole or cut into a maximum of
                                                              five pieces, each quarter being in a single
                                                    * •       block; 'compensated' quarters in two blocks,
                                                              one of which contains the forequarter, whole
                                                              or cut into a maximum of five pieces, and
                                                              the other, the hindquarter, excluding the ten­
                                                              derloin, in one piece                                                  20 + (L) (*)               (a)
                                                         bbb) Crop, chuck and blade and brisket cuts (b)                              20 + (L) (*)          . ( a)
                                                        ccc) Other                                ^                       ...        20 + (L) (*)           / (a)
                                 b) Other          ... *                                     ..                                             20                   a)
                          III. Of swine:
                                                                                                                                                      1
                           .     a) Of domestic swine:                                   - . .                    ' ■ :                               j
                                      1 . Carcases or half-carcases, with or without heads, feet or
                                           flare fat                                                                                     20 (L)
                                     2. Hams and cuts oil ham, unboned (bone-in) '                                                       20 (L)
                                     3 . Shoulders and cuts of shoulders, unboned (bone-in)                                  •           20 (L)     '
                                     4. Loins and cuts of loins, unboned (bone-in).                                                      20 (L)
                                     5. Bellies and cuts of bellies ( streaky )..                                                        20 (L) " -
                                     6 . Other :
                                              aa ) Boned or boneless and frozen ...                                                    20(L )
                   i                          v>K 1                                                                                    20 ( L )
                                 b) Other                                                       * . . . . ............                ■ ' 7 '                    5
                          IV. Other                                                                                                         20                  20
                      B. Offals:
                          I. For the manufacture of pharmaceutical products (c) ......                                                    Free                 Free
                             II. Other:
                                 a) Of horses, asses, mules and hinnies                                                                                        10
                              ' b) Of domestic bovine animals :
                                     1.    Livers                                                                                           20        I 'I 11
                                     2.    Other                                                              .' . . . . . ...              20                i 7 u
                                 c) Of domestic swine;
                                     1 . Heads and cuts of heads; necks .                                                                20 (L)              i   9
                                     2. Feet and tails                -                                                                  20 L               ■i 9 !'
(a) See Annex.                                                               .                                 •               ,
(b) Entry under this subheading is subject to the production of a certificate issued on conditions laid down by the competent authorities of the European
    Communities.                                                                                                                                        . »
(c) Entry under this subheading is subiect to conditions to be determined by the competent authocities.                             ,»
(*) In certain conditions, a levy is applicable in addition to the customs duty.
 ---pagebreak--- 1 . 1.74                                Official Journal of the European Communities                             No L 1 /23
                                                                                                       Rate ot Duty
     Heading                                                                                 autonomous
      numbcr                                         Description
                                                                                                or Levy
                                                                                                   (L)
      02.01    B. II. c) 3. Kidneys                                                             20 (L)
   (continued)               4.  Livers                                            ;           20 (L)
               '            5. Hearts, tongues and lungs .           . ...                      20 (L)
                             6. Livers, hearts, tongues and lungs attached to the trachea
                                 and gullet                                                    20 (L)
                            7.   Other                                                          20 (L)
                         d) Other                                                                  12
      02,02    Dead poultry (that is to say, fowls, ducks, geese, turkeys and guinea
               fowls) and edible offals thereof (except liver), fresh, chilled or frozen:
               A. Whole poultry:
                     I. Fowls :                                  *
                         a) Plucked and gutted, with heads and feet, known as *83°/«
                            chickens'                                                           18 (L)
                         b) Plucked and drawn, without heads and feet but with hearts,
                            livers and gizzards, known as s'70°/o chickens'                     18 (L)
                         c) Plucked and drawn, without heads and feet and without hearts,
                             livers and gizzards, known as '65fl/o chickens'                    18 (L)
                    II. Ducks :                                    '                ~
                        a) Plucked, bled, gutted but not drawn, with heads and feet, known
                            as '85°/o ducks'                                                    18 (L)
                         b) Plucked and drawn, without heads and feet but with hearts,
                            livers and gizzards, known as '70°/# ducks'                         18 (L)
                        c) Plucked and drawn, without heads and feet and without
                            hearts, livers and gizzards, known as '63°/# ducks'                 18 (L)
                  III. Geese :
                         a) Plucked, bled, not drawn, with heads and feet, known as
                             '82«/o geese'                                                      18 (L)
                         b) Plucked and drawn, without heads and feet, with or without
                             hearts and gizzards, known as '75®/o geese'                        18 (L)
                   IV. Turkeys                                                                  18 (L)
                    V.Guinea fowls                                                              18 (L)
               B. Poultry cuts (excluding offals):      "
                     I. Boned      or  boneless ....                        '.            ..    18 (L)
                    II. Unboned (bone-in):
                        a) Halves or quarters:
                            1 . Of fowls                                                        18   (L)
                            2. Of. ducks                                                        18   (L)
                            3 . Of geese                                 ."..                 . 18   (L)
                            A. Of turkeys                                                       18   (L)
                            5 . Of guinea fowls                                v                18   (L)
                        b) Whole wings, with or without tips                                    18   (L)
                        c) Backs, necks, backs with necks attached, rumps and wing tips ..      18 (L) '
                        d) Breasts and cuts of breasts :
                      r . 1 . Of geese                                                          18 (L)
                            2. Of turkeys ...............                                       18 (L)
                            3. Of other poultry ....^                                           18 (L)
                        e) Legs and cuts of legs:                          . ■
                            1 . Of geese                                                        18 (L)
 ---pagebreak--- No L 1/24                                 Official Journal of the European Communities                                          1. 1. 74
                                                                                                                   Rate of Duty
   Heading                                                                                                autonomous
    number                                              Description
                                                                                                            or Levy
                                                                                                              (L)
    02.02      B.    II. e) 2. Of turkeys:
 (continued)                       aa) Drumsticks and cuts of drumsticks .                                  18 (L)
                                  bb) Other                                                                 18 (L)
                             3. Of other poultry                                                            18 (L)
                         f) Other                                                                           18 (L)
               C. Offals                                                                                    18 (L)
    02.03      Poultry liver, fresh, chilled, frozen, salted or in brine:
               A. Foie gras (goose or duck)                                                                  5 (L)
               B. Other                                                                                     16 (L)
    02.04      Other meat and edible meat offals, fresh, chilled or frozen:
               A. Of domestic pigeons and domestic rabbits                                                     13.
               B. Of game                                                                                       7-
               C. Other:
                     I. Whale and seal meat; frogs' legs                                                       19
                    II. Other                                                                                  19
    02.05      Pig fat free of lean meat and poultry fat (not rendered or solvent-
               extracted), fresh, chilled, frozen, salted, in brine, dried or smoked:
             . A. Back-fat:
                     I. Fresh, chilled, frozen, salted or in brine                                          22 (L)
                   II. Dried or smoked                                                                      22 (L)
               B. Pig fat, other than that falling within subheading A ......                               22 (L)
               C. Poultry fat                                                                                22 (L)
       /N      Meat and edible meat offals (except poultry liver), salted, in brine, dried
               or smoked :
               A. Horsemeat, salted, in brine or dried                         ^ ............... .             16
     02.06     B. Meat and edible nfeat offals of domestic swine:                 .
                  ' I. Meat:                                                             '  '           '
                         a) Salted or in brine:                                     (
                              1. Carcases or half-carcases, with or without heads, feet or
                                   flare fat                                                                 25 (L)
                              2. ■ Bacon sides, spencers, 3/4 sides and middles:                   .
                                   aa) , Bacon sides                                  .Y                     25 (L)
                                   bb) Spencers                                                              25 (L)
                                   cc)   3/4 sides and middles                                               25 (L)
                            i 3.   Hams and cuts of ham ; unboned (bone-in)                                  25 (L)
                              4.   Shoulders (fores) and cuts of shoulders, unboned ,(bone-in) . ,           25 (L)
                              5.   Loins and cuts of loins, unboned (bone-in)               >.. . . . .      25 (L)
                              6.   Bellies (streaky) arid cuts of bellies                                    25 (L)
                              7. Other             .                ..............................           25 (L)
 ---pagebreak---    No L 1 /2(5                                    Official Journal of the European Communities                                                        1 . 1 . 74
                                                                       CHAPTER 3
                                                     FISH, CRUSTACEANS AND MOLLUSCS
   Note
   This Chapter does not cover :
   (a) Marine mammals (heading No 01.06) or meat thereof (heading No 02.04 or 02.06) ;
   (b) Fish (including livers and roes thereof), crustaceans and molluscs, dead, unfit or unsuitable for human consump­
        tion by reason of either their species or their condition (Chapter 5); or
   (c) Caviar or caviar substitutes .(heading No 16.04).                                                                                               •
                        I                       :        :                      :                                   .-i               Rate of Duty
         Heading                                                                                                            autonomous
         number                                                   Description                                                                   conventional
                                                                                                                               or Levy               •/.
                                                                                                                                  (L)
                                                                       2                                                           3                  4
     ;    03.01             Fish, fresh (live or dead), chilled or frozen:
                            A. Freshwater fish :                                                                *
                                 I. Trout and other salmonidae :
                                    a) Trout                                                                                      16                 12
                                    b) Salmon                                                               ;                     16               ; 11 ι
                                    c) Lake white fish ..........           .................... .                              Free                  8
                                    d) Other                                                                                    Free .                10
 I
 I                              II. Eels                                                                                          10                  5 · .
                               III. Carp               :                                                                          îo(a )               8(a )
                               IV. Other                                                                          :...         • Free                 8
                            B. Saltwater fish :
                                 I. Whole, headless or in pieces:                          -
                                                                                                                                                                  i
                                    a) Herring :             x                                                                                                    i
                                       1 . From 15 February to 15 June:
I
I                                          aa) Fresh or chilled                                                                 Free           ... Free .
                                           bb) Frozen                                                                   .I      Free                Free
                          '            2. From 16 Tune to 14 February :                       ' • ' •     *
                                           aa) Fresh or chilled                   .••••"                                    20 (a) ( b)         15 ( a AC)
                                           bb) Frozen      ..w                                                              20 (a) (b)          15 (a Xc)
                                . b) Sprats :
                                       1 . From 15 February to 15 June ..                                                        Free               Free'
I        .            I                2. From 16 June to 14 February                                                    |    20(b )         .       13          |
 (a) Subject to compliance "with the'reference"price. A countervailing tax is provided for in the case of non-compliance witfl the-reference price.
 (b) Tofe *l suspension for an indefinite period.                    .                            _                          .«•«•*.                 >»
 (c) Duty exemption within the limits of an annual tariff quota of      000 metric tons to be granted by the competent authorities of the European Communities
       and subject to compliance with the reference price.
 ---pagebreak---                                                                                                                                                                            Θ
 No L 1 /28                                      Official Journal of the European Communities                                                                  1 . 1.74
       :
                   r~                    :                                                                   ~       ~i                     Rate o£ Ducy               j
     Heading                                                                                                                 autonomous
                                                                                                                                                        conventional
      number                                                    . Description
                                                                                                                                  or Levy
                                                                                                                                        (L)
                                                                        2                                                                3 ■■       I          4
      03.01 .            B. I. k) Haddock:                                                     *                      . \
  (continued)                        1. Fresh or chilled                                                                                                      15
                                     2. Frozen      .                                                                                   15                    15
                                  1} Whiting (Merlangus merlangus):
                                     1 . Fresh or chilled                   ;                                                           15                    15
                                     2. Frozen                                                                                          15               '    15
                                 m) Mackerel:
                                     1. From 15 February to 15 June:                                                      !         -       I
                                           aa) Fresh or chilled                                                                       Free                   Free
                                           bb) Frozen                                                                         '       Free                   Free
                                     2. From 16 June to 14 February:                         ,        '    .
                                           aa) Fresh or chilled                                                                         20                 '  20
                                           bb) Frozen                                      /. . /                                       20                    20
                     ,           n) Anchovies (Engraulis sp. p.):
                   ;                 1 . Fresh or chilled . .                      J ..............                                ' 15                        15
                                     2. Frozen                        *                           *.,                                    15             '15         -
                              I
                                 o) Plaice:
                                     1 . Fresh or chilled . . . . v                                                                      15       .            15
                                     2. Frozen            v                                                                              15   .                15
                                 p) Sea-bream of the species Dentex dentex and Pagellus:
               -                     1 . Fresh or chilled                                                                                15                    15
                                     2. Frozen                                          '                                                15                    15
                                 q) Other                         ,.                                               t..                   15                    15
                       ,     II. Fillets:                         ;
                                 a) Fresh or chilled ...........                                                                  , 18                         18
                                 b) Frozen:                         /
                                     1. Of cod (Gadus morrhua or Gadus callarías)                                                        18                    15
                                     2. Of coalfish (Pollachius virens or Gadus virens) . ; ......... .                                  18                    15
                                     3. Of haddock                                                                                       18                    15
                                     4. Of redfish (Sebastes marinus)                                                                    18                    15
                                     5. Of tunny                                                                                         18                    18
                                     6. Of mackerel                                                                                    . 18                    15
                                     7. Other                                                                                            18                    15
                        C. Livers and roes                                                                                               14                    10
                                                                                                                                !
                                                                     V    •          •'                 V
      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:
                                 a) Herrings .               '.                                           . ...                          12     '              12
                   I             b) Cod                                                                                    I     , 13 (a)             I      13 (b) .    I
(a) Total suspension for an indefinite period.
(b) Duty exemption within the limits of an annual tariff quota pt2!> 000 metric tons to be granted by the competent authorities o/ the European Communities.
 ---pagebreak---                                                                                                                                                              Φ
No L 1/34                                         Official Journal of the European Communities                                                 1 . 1 . 74
                     I                                                                                   •                     Rate of Duty
     Heading                                                                                                         lutonomous
                                                                                                                                          conventional
     number                                                      Description                                               •/.
                                                                                                                        or Levy                •/.
                                                                                                                   I       (L)
         1         1                                 !      _         2                            ,                        3                   4
      04.04            Cheese and curd:
                       A. Emmentaler, Gruyfere, Sbrinz, Bergkase and Appenzell, not grated or
                            powdered :
                             I. Of a minimum fat content of 45% by weight, in the dry matter,
                                matured for at least 3 months (b):
                                a) Whole cheeses of a free-at-frontier value per 100 kg net weight
                                        ofî
                                        1.           UA (*) or more, but less thanl85*5^" UA (») ........               23 (L)              / (a)
                                        2- l85»5tfUA O or more                                                          23 L                    a
                                b) Pieces packed in vacuum or in inert gas:
                                      . 1. With rind on at least one side, of a net weight:
                                             aa) Of not less than 1 kg but less than 5 ke and of a free­
                          ■                      at-frontier value of not less than 1            UA (*) but less
                   I                             than21 3*5^ UA(*) per 100 kg net weight                                 23 L           .      (a)
                                             bb) Of not less than 450 e and of a free-at-frontier value
                                                  of not less than2l         UA(*) per 100 kg net weight ..              23 (L)                (a)     ■
                                        2. Other, of a net weight of not less than 75 g but not more
                                             than 250 g and of a free-at-frontier value of not less than
                                            233»5^UA (*) Per 100 kg net weight                                           23 (L)                 a
                             II. Other                                                         >                         23 (L)
                                                                                                                                      I
                       B. Glarus herb cheese (known as Schabziger), made from skimmed milk                                                      12
                            and mixed with finely-ground herbs (b)                           .                           23 (L) . ,
                        /
                                                                                                                         23 L
                       C. Blue-veined cheese, not' grated or powdered
                       D. Processed cheese, not grated or powdered:
                             I. In the blending of which only Emmentaler, Gruyere and Appen­
                  i              zell have been used and which may contain, as an addition, Glarus
                                 herb cheese (known as Schabziger), put up (in boxes or slices) for
                                 retail sale, of a free-at-frontier value of not less than 140 UA per
                                 100 kg net weight and of a fat content, by weight, in the dry
                                 matter (b):
                                 a) Not exceeding 48°/o in respect of the aggregate of portions or
                                         slices                                                                 •■     , 23 (L)                          /
                                 b) Not exceeding 48% in respect of 5/6ths of the aggregate of
                                        portions or slices and not exceeding 56% in respect of the                       23    L
                                         remaining l/6th
                   I             c) Exceeding 48% but not exceeding S6°/q in respect of the aggre-                       23 (L)
                   I                    gate of portions or slices
                             II. Other, of a fat content, by weight:
                                 a) Not exceeding 36Vo and of a fat content, by weight, in the
                                         dry matter:
                                         1 . Not exceeding 48°/o                                                         23 L ;
                                        •2» Exceeding 48%>                                                       -       23 (L)
                   I             xs.f
                                                       ^^0/*                 ....                                         23 (L)
                   i                                                                                                                                       \
(a) See Annex.                                                                                   .   •        '
(b) Entry .under this subheading is subject to conditions to be determined by the competent authorities.
(*) For imports into the United Kingdom, this , free-at-frontier value shall be reduced byl^oQUA per 100 kg net.
 ---pagebreak--- 1 . 1 . 74                            Official Journal of the European Communities                                                No L 1 /41
                 ■
                                                                                                                        Rate of Duty
      Headrng                                                                                                autonomous
      numbcr                                           Description                                                              conventional
                                                                                                                 Xash Jd
                                                                                                                                     V.
                                                                                                                   (L
         1                                                 2                                            !           3                 4
       07.01  B.       I. b) From 1 December to 14 April                                                           12
  (continued)                                    ν                 .                                       with a min.
                                                                                                            of 1-40 UA
                                                                                                            per 100 kg
                                                                                                               i net
            /        IT. White cabbages and red cabbages                               <■                          15
                                                                       ' .         ..     ■                 with a min.
                                                                                                            of 0-50 UA
                                                                                                            per 100 kg
                            ■                           ■                                        \            1 gross
                   III. Other                                                                                    net !       ,
              C.   Spinach                                                                                         13
              D.    Salad vegetables, including endivt -nd chicory:                           1
                      I. Cabbage lettuce:                     '                                 '
                         a) From 1 April to 30 November ......                                                     15
                                                                                                           with a min.
                                                                                                            of 2-50 UA
                                                                                                            per 100 kg
                                                                                                                 gross
                         b) From 1 December to 31 March .                                                          13
                                                                                                           with a min.
                                                                                                            of 1-60 UA
                                                                                                          . per 100 kg
                                                                                                                 gross
                    II. Other                                                                                      13
              E.   Chard (or white beet) and cardoons . . . . . .          .   . ♦»                                13
              F.   Leguminous vegetables, shelled or unshelled: [            <                      \
                      I. Peas :
                         a) From 1 September to 31 May ...                                                         12                10 .
                         b) From 1 June to 31 August                 :                                             17
                    II. Beans (of the species Phaseolus):                                   '
                         a) From 1 October to 30 June ..,                                                          13
                                                                                                           with a min.
                                                                                                              of 2 UA
                                                 , . .                                            ι
                                                                                                            per 100 kg
                                                                                                                  net
                         b) From 1 July to 30 September                                                            17
                                                                                                           with a min.
                                                                                                              of 2 UA
                                                                                                            per 100 kg
                                                                                                                  net
                   III. Other                                                                                                        14
              G.   Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar
                   edible roots :
                                                                                                        j
                      I. Celeriac (rooted celery or German celery)!                                     i
                         aj rrom 1 May to 30 September .                              .                            13
                         b) From 1 October to 30 April                           . v. . . . . . . . . .    ■■ ''      -
                                                                                                        I' •
 ---pagebreak---                                                                                                                                          θ
  No L 1 /42                                       Official Journal of the European Communities                                       1 . 1 . 74
                                                                                                                       Rate o f Duty
        Heading                                                                                               autonomous,
        number                                                   Description                                       o/o          conventional
                                                                                                                or Levy
                                                                                                                   (L
           1                                                          2                                             3                 4
         07.01          G. II . Carrots and turnips                                                               17
     (continued)                 III. Horse-radish ( Cochlearia armoracia)                                        17                 15
                                IV . Other                                                                        17
                        H. Onions , shallots and garlic                                                           12                 12
                        IJ . Leeks and other alliaceous plants (for example, chives, Welsh onions ). .            13
                        K. Asparagus                                                                              16                 16
                         L. Artichokes                                                                            13
                        M. Tomatoes :
                                   I. From 1 November to 14 May                                                   n
                                                                                                            with a min.
                                                                                                               of 2 UA
                                                                                                             per 100 kg
                                                                                                                net ( a )
                                  II . From 15 May to 31 October                                                    18
                                                                                                             with a min.
                                                                                                             of 3-50 UA
                                                                                                             per 100 kg
                                                                                                                net ( a )
                        N. Olives :
                                   I. For uses other than the production of oil ( b)                                 7
                                  II . Other                                                                   7 + ( L)
                \   I
                        O. Capers                                                                                   7 '
                         P. Cucumbers and gherkins :
                                   I. Cucumbers , from 16 May to 31 October                                        20                20
                                  II . Other                                                                       16
                         Q. Mushrooms and truffles :
                                   I. Cultivated   mushrooms                                                         6
                     I            II. Chantarelies                                                       I         10                4
                          ITT                   mil cK mnm C _    . .                                    I        10                  7
                     I    I '   ■ ♦    1        muulii.  V vmu
                         τν
                         J-   V   •
                                       η+
                                       V t/ UUX »»•••••••»        ' »*
                                                                                                           .      10                  8
                         R. Fennel                                                                                 12                10
                        S. Sweet peppers                                                                           n                  9     .
                        T. Orher                                                                                   16
        07.02            Vegetables ( whether or not cooked), preserved by freezing :
                        A. O ives                                                                                  19                19
                        B. Other                                                                                   19                18
( a ) In certain conditions a countervailing tax is provided for in addition to the customs duty .
ib) Entry under this subheading is subject to conditions to be determined by the competent authorities .
 ---pagebreak---  No L 1 /44                                    Official Journal of the European Communities                                                1 . 1 . 74
                             •                                .   .  CHAPTER 8
                                EDIBLE FRUIT AND NUTS ; PEEL OP MELONS OR CITRUS FRUIT
 Notes
 1 . This Chapter does not cover inedible nuts or fruits.
2. The word "fresh" is to be taken to extend to goods which have been chilled .
                                                                                                                              Race of Duty
       Heading                                                                                                    autonomous
     . number                                                    Description
                                                                                                                     or Levy
                                                                                                                   •    (L) J
                                                                     2                                                   3
       08.01           Dates, bananas, coconuts, Brazil nuts, cashew nuts, pineapples, avocados,
                       mangoes, guavas and mangosteens, fresh or dried, shelled or not:
                       A. Dates                    »                                                                    12
                       B. Bananas         '                           .'                                             20 (a)
                       C. Pineapples                                                                                   ; 9
                       D. Avocados                                                                                      12
                       E. Coconuts                                                                                       2
                       F. Cashew nuts                       ;                                                            5
                       G.Brazil nuts                                                                                  ■5
                       H. Other                                                                      !                  12
       08.02           Citrus fruit, fresh or dried :                                      \
                                                                                                              \ ■
                       A. Oranges :
                             L Sweet oranges, fresh :                                                    '
                                a)    From        1 April to 30 April                                                 15(c )
                                b)    From        1 May to 15 May                                                     15(c )
                                c)    From        16 May to 15 October                                                15(c )
                                d)    From        16 October to 31 March                                             20 ( c )
                            II. Other:
                                a) From 1 April to 15 October .                                                         15
                                b) From 16 October to 31 March .                                ..."                   20
                      B. Mandarins ( including tangerines and
                            satsumas )} Clementines , wilkings and                                         other     20 (c)
                            similar citrus hybrids .
                       C. Lemons                                                                                      8(c)
                       D. Grapefruit                                                                                   12
                       E. Other                                                                                        16
       08.03           Figs, fresh or dried:
                       A. Fresh                                                                                          7
                       B. Dried                                                                                        10
(a) Duty exemption granted in the Federal Republic of Germany within the limits of a tariff quota.
(b) See Annex.
(c) In certain conditions a countervailing tax is provided for in addition to the customs duty.       -v
 ---pagebreak---   1 . 1 . 74                                      Official Journal of the European Communities                                                No L 1 /45
                                                                                                                                   Rate of Duty
           -   ■ ■■
                                                '                                              ι
         Heading                                                                                                          autonomous
         number                                                   Description                                                   V.          conventional
                                                                                                                             or Levy
                                                                                                                               (L)
                                                                       2 '                                             I        3                  4
         08.04          Grapes, fresh or dried:                    *                                                   I
             \
                        A. Fresh :
                               I. Table grapes :                                      .      '
                              ' a) From 1 November to 14 July                           T.         *. b                      18 (a)
                                  b) From 15 July to 31 October .                                   i ....... .              22 (a) .
                             II. Other:                      «
                                  a) From 1 November to 14 July .                                         .                  18 (a) ■
                                  b) From 15 July to 31 October                                                              22 (a)
                        B. Dried:
                              I. In immediate containers of a net capacity of 15 kg or less                                      9            '\ k    i
                             II . Other                                                                                          9           ■;! k ;
         08.05          Nuts other than those falling within heading No 08.01, fresh or dried,
                        shelled or not:
                        A. Almonds :      '                                                                '   •
                              I. Bitter                                                                                       Free     i         Free .
                             II. Other .     .....                                               J. ..                           7                 7
                        B. Walnuts                                                                                               8   .             8
                        C. Chestnuts                                                                                             7     .
                        D. Pistachios                                                                                      :     2
                        £. Pecans                                                                                                4                 3
                        F. Areca (or betel) and cola                                                    k .......... .           3                1-5
                        G. Other                                                                                                 4
         08.06          Apples, pears and quinces, fresh :                    '                              /
                        A. Apples:'
                              I. Cider apples, in bulk, from 16 September to 15 December                                       10                  9
                                                                                 1         .                             with a min.       with a min.
                                                                                                                         of 0-50 UA        of 0-45 UA
                                                                                                                         per 100 kg        per 100 kg
                                                                                                                               net                net
                             II. Other:                                                             '
                                                                                                                               14                 14
                                  a) From 1 August to 31 December .../.                                                                    with a min.
                                                                                                                         with a min.
                                                                                                                         of 2-40 UA        of 2-40 UA
                                                                                                                         per 100 kg        per 100 kg
                                                                                                                             net (a)              net
                                  b) From 1 January to 31 March                                                                10                 10
                                                                                                                         with a min.       with a min.
                                                                                                                         of 1-70 UA        of 1-70 UA
                                                                                                                         per 100 kg        per 100 kg
                                                                                                                             net (a)              net
( a) in certain conditions a countervailing tax is provided for in addition to the customs duty.
 ---pagebreak---                                                                                                                                                   0
  No L 1 /46                                    Official Journal of the European Communities                                             1 . 1-74
                                                                                                                           Rate ot Duty
       Heading                                                                                                 autonomous
                                                                                                                                    conventional
       number                                                     Description                                          •/#
                                                                                                                  or Levy                V.
                                                                                                                      (L)
       08.06           A. II. c) From 1 April to 31 July .                                                             8
                                                                                                              with a min .         with a mm.
    (continued)                                                                                               of , 1-40 UA         of 1-40 UA
                                                                                                              per 100 kg           per 100 kg
                       B. Pears :               ' "             ~                          "     ~
                                                                                                                 net (a) .              net
                              I. Perry pears, in bulk, from 1 August to 31 December .                                13
                           >
                                                                                                             with a min.           with a min.
                                                                                                                of 2 UA            of 0-45 UA
                                                                                                              per 100 kg           per 100 kg
                                                                                                                     net                net
                            II. Other:                  '    ' '
                                                                                               \
                                 a) From 1 January to 31 March                                                        10                 10
                                                                                                              with a min.          with a min.
                                                                                                              of 1-50 UA            of 1-50 UA
                                                                                                              per 100 kg           per 100 kg
                                                                                                                 net (a)                net
                                b ) From 1 April to 15 July <                                                     10                   7
                                                                                                               with a              with a
                                                                                                             min. of             nin . of
                                                                                                             1*50 UA 1-50 UA
                                                                                                                 per                  per
                                                                                                               100 kg               100 kg
                                                                                                                 net (a)              net
                                c ) From 16 July J o                           July ,                             10                  10
                                                                                                               with a               with a
                                                                                                             min. of              nin . of
                                                                                                             1-50 UA              1 * 50 UA
                                                                                                                 per                  per
                                                                                                               100 kg               100 kg
                                                                                                                 net(^                net
                                 d)From 1 August t<*' 31 December . .                                               " 13                  13    •
                                                                                                              with a min.           with a min.
                                                                                                                of 2 UA               of 2 UA
                                                                                                             , per 100 kg           per 100 kg
                                                                                                                  net (a)                net
                       C. Quinces
       08.07           Stone fruit, fresh:
                       A. Apricots                                  i .............. i t ,\ ... .                     25
                       B. Peaches, including nectarines                       ....... . .              ;...,      22 (a)
                       C. Cherries:                                                      . • .
                              I. From 1 May to 15 July                                               .......          15
                                                                                                              with a min.
                                                                                                                of 3 UA
                                                                                                               per 100 kg
                                                                                                                 net (a)
                                                                                        \
                                                                                      i      »
                             II. From 16 July to 30 April ...,                                     J. ......       15 a                  15
                       D. Plums :
                              1. From 1 July to 30 September ............                                             15
                                                                                                              with a min.
                                                                                                                of 3 UA
                                                                                                              per 100 kg
                                                                                                                 net (a)
a) In certain conditions A countervailing tax is provided for in addition to the customs duty/
 ---pagebreak---            1 . 1. '                                                                                                                                               C
                                                            Offi
                                                                               ° the ^uroPean Communities
                                                                                                                                                       No L 1 /47
                Headinc                                                                                                                            ––––––.
                /lumber          I                                                                                         1              Rate of Duty
                                                                         Description                                                             7
                                                                                                                          i autonomous f
                               !                                                                                                     '/•            conventional
                                        –                                                                                         or Levy
                    '                                                                                        _          |           (L)                  •/,
            (continued) I               Other
                                                                                             ~                        !          in m
                                                                                                                                                         *
                                                                                                                                 1U w                   10
                                                                                                                                   15
               08.08                Berries , fresh :
                                    A. Strawberries :
                                          I. From 1 May to 31 July
                                                                                                                                  16
                                                                                                                      with a min.
                                                                                                                             of 3 UA
                                                                                                                      Per 1 00 kg
                                             From 1 August to 30 April .                                                        net
                                   B. Cranberries                                                                                16                   14
                                   C. Bilberries                                                                                  9
                                                                                                                                                    Free
                                  D. Raspberries, black currants and red currants .                                               9
                                                                                                                                                      k
                                 E. Papaws          ....                                                                        12
                                                                                                                                                     11
                               F. Other                                                                                       12 ( b)                6
                                                                                                                                12          I
             08.09
                              Other fruit, fresh
                                                                                                                               11
            08.10
                                                    or not cooked), preserved byy freezine             • ■
                                                                                    reezing, not containing added
                                     SLr,' "1brr'eS- rasDber"«, black currants        ^ •
                                                   ue5 ' aSdacl        be^i?s e^
                                                            and cloudberries
                                    Other                                                                              20                 I      18
                                                                                                                  I          20          f
         08.11
                          '»brine,
                                 'I". i™lp°mr         later'S <£' eXamP,e> br *»■!*«.),
                                        «... for i*J5L°'c                               s"'phvr dioxide
                                                                                                  C't .Sgasib '
                         A. Apricots
                         B. Oranges                                                                                     16
                         C. Papaws ,                                                                                    16
                         £*• Bilberries .                                                                             11                        5-5
                        E • Other                                                      • • •
                                                                                                                     11
                                                                                       • • •   i
                                                                                                                     11
       08.12
                        0"04 odrrit8d b5:, her                faHi ng within heading No 08.01, 08.02, 08.03
                       A. Apricots
                      B- Peaches, including nectarines                                                                9                        7
                      C. Prunes                                                                                      9                         7
                      D- Apples and pears                                                                           18                        16
                                                                                                                    10                        8
I In certain conditions :
        "te redUCCd 3* 'su^'ô^^lP'°detd1tl°rJ "^ddi,ion » «««m. duty.
I Uutv rate rediir»! ...
 ---pagebreak---      1 . 1 . 74                                      Official Journal of the European Communities                              No L 1 /49
                                                                        CHAPTER 9
                                                           COFFEE. TEA, MATfi AND SPICES
     Notes
' 1 . Mixtures of the products of headings Nos 09.04 to 09.10 are to be classified as follows :
          (a) Mixtures of two or more of the products falling within the same heading are to be classified in that heading
               and, if that heading contains subheadings, under the subheading applicable to the constituent bearing the
               highest rate of duty, this rate being chargeable on the whole mixture.
          (b) Mixtures of two or more of the products falling within different headings are to be classified under heading
               No 09.10.                                        ,
          The addition of other substances to the products of headings Nos 09.04 to 09.10 (or to the mixtures referred to
          in paragraph (a), or (b) above) shall not affect their classification provided that the resulting mixtures retain the
          essential character of the goods falling in those headings. Otherwise such mixtures are not classified in this
          Chapter ; those constituting mixed condiments or mixed seasonings are classified in heading No 21.04.
   2. This Chapter does not cover :                                                            .           ,
          (a) Sweet peppers, unground (Chapter 7); or                                     "
          (b) Cubeb pepper (Piper cubeba) and other products of heading No 12.07.
   i                 n                                                                                               Rate of Duty          j
           Hcadmg                                                                                           autonomous
           number                                                  Description                                                conventional
                                                                                                              or Levy
                                                                                                                 (L)-
              t                                                         2                                         3                 4
                                                                                                                           i
            09.01          Coffee, whether or not roasted or freed of caffeine; coffee husks and <
                           skins; coffee substitutes containing coffee in any proportion:
                          A, Coffee:
                              » I. Unroasted:
                                    a) Not freed of caffeine..'                             ..                12                   9-6
                                    b) Freed of caffeine ..                                       , .... '       21                13
                                II. Roasted:
                                    a) Not freed of caffeine                                                    25                 15
                                    b) Freed of caffeine                                                        30                 18
                          B. Husks and skins                                                                    21                 13
                          C. Coffee substitutes containing coffee in any proportion .                         ; 30                 18
            09.02         Tea :                                                                      '  ,
                          A. In immediate packings of a net capacity not exceeding 3 kg.                      23 (a)              11-5
                           B. Other                                                  i                       10-8 (b)               9
                                                                                                                                     /_ '
  I (a)'Duty rate reduced to 5% (suspension) for an indefinite period.'
     (b) Total suspension for an indefinite period .
 ---pagebreak---    No L 1 /68                                   Official Journal of the European Communities                                                        1 . 1 . 74
                                                                                                                                      Rate of Duty
         Heading                                                                                                            autonomous
                                                                                                                                              conventional
         number                                                   Description                                                    •/.
                                                                                                                              or Levy
                                                                                                                                 (L)
                                                                                                                                  3                 4
                         ■    ■                                 '      2
          15.03         Lard stearin, oleostearin and tallow stearin; lard oil, oleo-oil and tallow
                        oil, not emulsified or mixed or prepared in any way:
                        A. Lard stearin and oleostearin :                           -
                                I. For industrial uses (a) .                                                                   Free               Free
                              II. Other                                     .....                                                 8                 8    .
                        B. Tallow        oil for   industrial     uses     other  than   the    manufacture      of
                             foodstuffs for human consumption (a)                                                               12                  4      -
                        C. Other                                                           ..                                   12 '
          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 gramme                                                ..                                6 (b)                6
                             II. Other                                       ..         ..                                   Free- (bj             (c)
                        B. Whale oil and oils of other cetaceans . . . :                                                       2 ( b)             Free
                        C. Other         ..                                                               ....... i          Free (b)             Free
         15.05          Wool grease and fatty substances derived therefrom (including lanolin) i
                        A. Wool grease, crude                                                                                     6              . .5
                        B. Other                                                                                ;..             10             .   6-5
         15.06          Other animal oils and fats (including neat's-foot oil and fats from bones
                        or waste)                                                         .»                                     4                 25
         15.07          Fixed vegetable oils, fluid or solid, crude, refined or purified:
                        A. Olive oil:
                                I. Having Undergone a refining process:
                                   a) Obtained by refining virgin olive oil, whether or not blended |
                                       with virgin olive oil ...                                                      I       20 (L)
                                   b) Other                                                                               .   20 (L)
                             II. Other                                                                                        20 (L)
                        B. China-wood and oiticica oils; myrtle wax and Japan wax .                                            3 (b)                c
                        C. Castor oil :
                              I. For the production of aminoundecanoic acid for use in the manu­
                                   facture of synthetic textile fibres or of artificial plastic
                                   materials ( d )                              -                                            Free (b)             Free
                             II. Other                                                                                  •      8 (b)                8
I                                                              ,,        ■                    ■                      I                      l
 (a) Entry under this subheading is subiect to conditions to be determined by the competent authorities.
 (b) In certain conditions, the collection of a compensatory amount is provided for in addition to the customs duty.
 !c)dSec) Annex.
           Entry under this subheading is" subject to conditions to be
           determined by the competent authorities of the E. C.
 ---pagebreak---   1 . 1 . 74                                      Official Journal of the European Communities                                                   No L 1 /69
                    T~                    r
                                           ~                                      -                                     '             Rate of Duty          I
        Heading                                                                                                             autonomous
                                                                                                                                               conventional
         number                                                  Description                                                      •/.
                                                                                                                               or Levy
                                                                                                                                  (L)
                                                                        2                                                          3                 4
         15.07         D. Other oils:
    (continued)               I. For technical or industrial uses other than the manufacture of
                                 foodstuffs for human consumption :
                                 a) Crude (a):
                                     1 . Palm oil                                    "                                    •    5(b)                 4
                                     2. Tobacco-seed bil .                                               .            ■        5 (b)              Free
                                     3. Other       .                                                                          5 (b) , .            c
                                 b) Other (a):
                                     1 . Tobacco-seed oil                                                                      8 (b) :            Free
                                     2. Other       ..                                                                .        8 (b)               (c
                            II. Other:                                ;                       .    ;
                             . a) Palm oi!:
                                     1 . Crude                                                                              9 (b)                   6
                                    2. Other                                   .                                              14 (b)               14
                             ' b) Other:                   -                                   \
                                     1. Solid, in immediate packings of a net capacity of 1 kg
                                         or less                                                                              20 (b)
                                     2. Solid, other: fluid :
                                         aa) Crude                  .                                                         10 (b)                c
                                         bb) Other                *                                                           15 (b)                c .
       15.08           Animal and vegetable oils, boiled, oxidised, dehydrated, sulphurised, blown
                       or polymerised by heat in vacuum or in inert gas, or otherwise modified . .                               15                14
                                                                                                                                                     r
       15.09           Degras                                                                        4 ......... .                9                 6
       15.10           Fatty acids; acid oils from refining; fatty alcohols:
                       A. Stearic acid                          *                                                                12                 8
                       B. Oleic acid                                                                                             10                 7
                       C. Other fatty acids; acid oils fr                refining                                              . 8                4-5
                       D. Fatty alcohols                              *.                                                         13                 8
       15.11           Glycerol and glycerol lyes:
                       A. Crude glycerol and glycerol lyes                                                                       3                 1-5
                       B. Other, including synthetic glycerol                                               '* ... .             10                 6
(a) Entry under this subheading is subject to conditions to be determined by thd competent authorities of            £•          C*
(b) In certain conditions ,the collection of a compensatory amount it proyided for in addition to the customs duty. ~
(c) See Annex.                    ........                                                                                  '
 ---pagebreak---                                                                                                                                       0"
  No L 1 /72                             Official Journal of the European Communities                                      1 . 1.74
                                                                                                             Rate of Duty
        Hcading                                                                                    autonomous
        numbcr                                          Description                                                  conventional
                                                                                                     or Lcvy               V.
                                                                                                        ( L)
           1                                                2                                   I        3                 4
         16.02   B. III. a) 2. 40°/o or more but less than 80Vo of meat or offal , of any
     (continued)                  kind , including fats of any kind or origin                        26 (L)
                             3. Less than 40% of meat or offal, of any kind, including
                                  fats of any kind or origin                                      V 26 (L)
                          b) Other :
                             1 . Containing bovine meat or offal                                       26                 26
                                                                                                                  i
                             2.   Other:
                                  aa ) Ovine meat or offal                                             26                 20
                                  bb) Other                                                            26                 26
        16.03    Meat extracts , meat juices and fish extracts, in immediate packings of a
                 net capacity of:                                                                                  i
                 A. 20 kg or more                                                                     Free               Free
                 B. More than 1 kg but less than 20 kg                                                   9                 7
                 C. 1 kg or Iess                                                                       24                 20
        16.04    Prepared or preserved fish , including caviar and caviar substitutes :
                 A. Caviar and caviar substitutes :
                      I. Caviar (sturgeon roe)                                          '              30                  30
                     II. Other                                                                         30                 30
                 B. Salmonidae                                                                         20                 10
                 C. Herring:
                      I. Fillets, raw, coated with batter or breadcrumbs, deep frozen                   18                15
                     II . Other                                                                        23                 20
                 D. Sardines          ...                                                              25                 25
                 E. Tunny                                                                              25                 24
                 F. Bonito (Sarda sp. p. ), mackerel and anchovies                        .....        25                  a
                 G.  Other :
                      I. Fillets, raw, coated with batter or breadcrumbs, deep frozen                   18                15
                     II. Other      -                i                                                 25                 20
        16.05    Crustaceans and molluscs, prepared or preserved :
                 A. Crabs •                                                                            20                 16
I                B. Other                                                                              20                 20        |
(a ) See Annex.
 ---pagebreak--- 1 . 1.74                             Official Journal of the European Communities                            No L 1 /89
                                                                                                   Rate w Duty
     Heading                                                                             autonomous
     number                                        Description                                            conventional
                                                                                             or Levy
                                                                                               (L)
                                                        2
     20.06   B. I. f) 2. Other                                     I.                          32
 (continued)    II. Not containing added spirit:
                      a) Containing added sugar, in immediate packings of a net capacity
                          of more than 1 kg:
                          1 . Ginger                                                      •    23               Free
                    .     2. Grapefruit segments                                               23                20
                         3 . Mandarins              including tangerines and                 + (L)             + ads
                                satsuma ? )         Clementines , walkings and
                 _              other similar citrus hybrids                                   23                21
                                                                                                               + ads
                                                                                             + (L)
                          4. Grapes                                      .'                    23                22
                                                                                             + (L)             + ads
                          5. Pineapples:
                               aa) With a sugar content exceeding 17%> by weight               23                22
                                                                                             + (L)             + ads
                              bb) Other                                                        23                22
                          6. Pears :
                              aa) With a sugar content exceeding l3®/« by weight .             23               20
                                                                                             + (L)             + ads
                              bb) Other                                                        23                20
                        7 . Peaches and apricots :
                               aa ) With a sugar content exceeding
                                      13% by weight                                             23             22
                                                                                          ;'+(L )          + ads
                               bb ) Other                                                       23             22
                         8_ Other fruits                                                       23           .    22
                                                                                            + (L)             + ads
                        9 * Mixtures of fruit:                 . ;                 -
                              aa) Mixtures in whith no single fruit exeeds 50°/o of the                          21
                                                                                               23
                                   total weight of the fruits
                                                                                             + (L)            + ads
                              bb) Other                               ^                        23                22
                                                                                             + (L)            + ads
                    b) Containing added sugar, in immediate packings of a net capacity
                         of 1 kg or less :
                         1. Ginger                                                             27               Free
                         2. Grapefruit segments                                                27                20
                        3 * Mandarins ( including tangeripes and                             + (L)            + ads
                               satsumas ; : Clementines , wilkings ana                                           22
                               other similar citrus hybrids »•»» • •• •                   + (L)
                                                                                               27
                                                                                                               + ads
                         4. Grapes                                                             27                24
                                                                                             + (L)            4- ads
                         5. Pineapples:
                              aa) With a sugar content exceeding 19°/» by weight               27'               24
                                                                                             + (L)            + ads
                              bb) Other                                                      ; 27                24
                         6. Pears :
                              aa) With a sugar content exceeding 150/o by weight               27                22
                                                                                             + (L)             + ads
                              bb) Other . . '                                                  27               22
                        7 . Peaches and apricots :
                              ,( aa ) With a sugar content exceeding
                                         15% by weight
                                                                                                              + ads
                                ( bb ) Other                                                     27             Zh
                        8. Other fruits                                                     : 27                 24
                                                                                            + (L) .           4- ads
 ---pagebreak---  JNO L 1/90                                         Official Journal of the European Communities                                                     1 . 1 . 74
                    I                     :                       :            :                :                 ~~1                  Rate of Duty
       Heading                                                                                                                 autonomous
       number                                                     Description                         x                                        conventional
                                                                                                                                 or Lcvy
                                                                                      X
                                                                                                                                   (L)
                    L                                                 a                                                  I          3        I       4
        20.06           B. II. b)             Mixtures of fruit:
    (continued)
                                              aa) Mixtures in which no single fruit exceeds 50% of the
                                                                                                                                   27               22
                                                   total weight of the fruits
                   I
                                                                                                                                 + (L)           + ads
                                   ' '        bb) Other                                           .                                27               24
                                                                                                                                 + (L)           4- ads
                                 c) Not containing added sugar, in immediate packings of a net
                                       capacity:
                                       1 . Of 4-5 kg or more:                                                   ;    .
                                              aa) Apricots                                                                         17               (a)     ■
                                              bb) Peaches (including nectarines) and plums                                         19                a
                                              cc) Pearson *                             w.                                         23               21
                      *                     : ddi .Other fruits ,:...,..                                          J ,...           23               (a)
                    '                        ee;Mixtures oî fruit                                                            .     23 ...       _ CaJ -1
                                    -Jli Of less than 4-5 kg :;
                                             aa ) Pears                                                                            25              21
                                             bb)0ther fruits and mixtures of fruit                                                 25              23
        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:
                              I. Grape juice (including grape-must):
                                 a) Of a value exceeding 22 UA per 100 kg net weight:
                                       1 . With an added sugar content exceeding 30% by weight . . . .                             50
                                       2. Other                                                                                   50 (b) .
                                 b) Of a value not exceeding 22 UA per 100 kg net weight:
                                       1 . With an added sugar content exceeding 30°/o by weight ....                               50
                                                                                                                           ■      + (L)
                                      2. Other . ... .1                                                                          50 (b)
                    !        II. Apple and pear juice; mixtures of apple and pear juice:                     »•
                                 a) Of a value exceeding 22 UA per 100 kg net weight                                                42
                                 b) Of a value not exceeding 22 UA per 100 kg net weight:
                                      1 . With an added sugar content exceeding 30% by weight ....                                  42
                                                                                                                                  + (L)
                                      2. Other                                                                                 .    42
                            III. Other:
                                 a) Of a value exceeding 30 UA per 100 kg net weight                                                42 .
                                 b) Of a value not exceeding 30 UA per 100 kg net weight:
                                                                                                                                    42
                                      1. ' With an added sugar content exceeding 30% by weight . . . .                            + (L)
                                      2. Other                                                                                      42
(*) See Annex                                                              » '        1
(bj In certain conditions a countervailing tax is provided for in respect of certain products in addition to the customs duty.
 ---pagebreak---                                                                                                                       (â>
 1 , t . 74                                Officii Journal of the European Commuiiitiei                    NoLl / lOJ
       C. (a) The presence in the products falling within subheading 22.05 C of the quantities of total dry extract
              per litre indicated in I, U, III and IV below does not affect their classification :
                I. Products of an alcoholic strength of not more than 13° : 90 g or less of total dry extract per litre;
               II. Products of an alcoholic strength of more than 13° but not more than 15° : 130 g or less of total
                    dry extract per litre;
              III. Products of an alcoholic strength of more than 15" but not more than 18": 130 g or less of total
                    dry extract per litre;
    ,         IV. Products of an alcoholic strength of more than 18° but not more than 22" : 330 g or less of total
                    dry extract per litre.
              Products with a total dry extract exceeding the maximum quantity shown above in each category are
              to be classified in the next following category, except that if the total dry extract exceeds 330 g per
              litre the products are to be classified in subheading 22.05 C V.
          (b) The above rules do not apply to products with a registered designation of origin falling within subhead­
              ings 22.05 C III a) 1 , b ) 1 , b ) 2 and 22.05 C IV a ) 1 , b ) 1 and b ) 2 .
4. Subheading 22.05 C shall be taken to include :
      (a) U ine fortified for distillation, that is to say a product :                             ~
          – having an actual alcoholic strength of not less than 18" but not more than 24",
          – obtained exclusively by the addition to wine containing no residual sugar of an unre-tified product
              derived from the distillation of wine and having a maximum actual alcoholic strength of 86°, and
          – having a maximum volatile acidity of 2-40 g/l, expressed as acetic acid;
      (b) Liqueur witie ("vin de liqueur"), that is to say a product :
          – having a total alcoholic strength of not less than 17-5° and an actual alcoholic strength of not less than
              15" and not more than 22°, and
          - obtained from grape must or wine , which must come from vine varieties
              approved in the third country of origin for the production of liqueur
              wine , and have a minimum natural alcoholic strength of 12*:
              - by freezing , or
              - by the addition during or after fermentation
                      ( i ) of a product derived from the distillation of wine , or
                    ( ii ) of concentrated grape must or , in the case of certain quality
                            liqueur wines appearing on a list to be adopted of wines for
                            which such practice is traditional , of grape must concentrated
                            by direct heat , which , apart from this operation , corresponds t
                            the definition of concentrated grape must , or
                  ( iii ) of a mixture of these products .
          However , certain quality liqueur wines appearing on a list to be adopted
          may be obtained from unfermented fresh grape must which does not need to
          have a minimum natural alcoholic strength of 12° .
 5. For the purposes of subheading 22.07 A, the expression "piquette" means the product obtained by the fer­
       mentation of untreated grape marc macerated in water or by the extraction of fermented grape marc with water.
6 . For the purposes of subheading 22.07 B I, the following are regarded as "sparkling" :
      – fermented beverages in bottles with "mushroom" stoppers held in place by ties or fastenings ;
       – fermented beverages otherwise put up, with an excess pressure of not less than 1-5 atmospheres; measured
           at a temperature of 20° C.
7 . For the purposes of subheading 22.10 A, the expression "wine vinegar" means vinegar obtained exclusively by
       acetous fermentation of wine and having a total acidity of not less than 60 g/l, expressed as acetic acid.
 ---pagebreak---                                                                                                                                                 Cri)
  No L 1/104                               •     Official Journal of the European Communities                                         1.1.74
I            :                                                                                                          Rate of Duty
         Heading                                                                                             autonomous
         number                                               Description                                                        conventional
                                                                                                                 or Levy
                                                                                                                    (L)
            i                                                      2                                                 3                 4
         22.01 .         Waters, including spa waters and aerated waters ; ice and snow:
                         A* Spa waters, natural or artificial; aerated waters .......                                8                 4
                         B. Other                                                                                 Free               Free
         22.02           Lemonade, flavoured spa waters and flavoured aerated waters, and other
                         non-alcoholic beverages, not including fruit and vegetable juices failing
                         within heading No. 20.07:
                         A. Not containing milk or milkfats                                                         20                15
                       1 B. Other, containing by weight of milkfats:
                               L Less than 0>2°/* ................              »             *                    12-7                8
                                                                                                                  + vc               + vc
                              II. 0-2°/o or more but less . than 2°/#                                              12-7                8
                                                                                                                  4- vc              4- vc
                             III. 29/o or more          ..                                                         12-7            ;   8
                                                                                                                  + vc               + vc
         22.03           Beer made from malt                                                                   '    30                24    •
         22.04           Grape must, in fermentation or with fermentation arrested otherwise than
                         by the addition of alcohol                                                   -          40 (a)      .
         22.05           Wine of fresh grapes; grape must with fermentation arrested by the ad­
                         dition of alcohol :
                         A. Sparkling wine                                                                       40 UA
                                                                                                              per hl (a)
                         B. Wine in bottles with 'mushroom' stoppers held in place by ties or
                             fastenings, and wine otherwise put up, with an excess pressure of not
                             less than 1 atmosphere but less than 3 atmospheres, measured at a                                          –     \
                                                                                                                 40 UA
                             temperature of 20° C
                                                                                                              per hl (a)
                         C. Other:
                                I. Of an actual alcoholic strength not exceeding 13°, in containers '
                                    holding:                                                      *   .
                                                                                                            •    12 UA
                                    a) 2 litres or less                             .
                                                                                                              per hl (a)
                                    b) More than 2 litres                     •                                   9 UA               9 UA
                                                                                                              per hl (a)             per hl
                               II. Of an actual alcoholic strength exceeding 13° but not exceeding
                                , 15°, in containers holding:
 ι               ·   I                                                                                    |\ 14 UA
                     i  "7 '        a) 2 litres or less              ♦•           •                 •••
   •   •           .1                                                                                         per hl (a)
                                    b) More than 2 litres                                                         11 UA          . 11 UA
                                                                                                              per hl (a)             per hl
                           IILof an actual alcoholic strength excee - . ,
                            1       dine 18° , in containers holding ^
                                    a ) 2. litres or less :
                                  V      1 »–Port v Madeira , èherry , Tokay ( Aszu
                                   ' –       - and Szamorodai ) and Setubal                             '
                                                muscatel ( b )                                          .      15 UA            13-5 UA
                                                                                                              per hl              per hl
                          ■V          -   2 . Other * * . * * * . * . » * ♦ • • * • * * * * . .*.....          17 UA
                                                                                                               per hl
                                                                                       ;
                                                                                                                   (a)
     ( a ) In certain conditions a countervailing tax is provided for in respect o
               certain products in addition to the customs duty .                                                                                    !
     ( b ) Entry under this subheading is subject to conditions to be determined
               by the competent authorities .
 ---pagebreak---  1 . 1 . 74                             Official Journal of the European Communities                                 No L 1 /105
                                                                                                            Rate of Duty
        Heading                                                                                  autonomous
                                                                                                                     conventional
        numbcr                                       Description                                        %
                                                                                                    or Levy               •/.
                                                                                                       ( L)
        22.05   C. IILb) 2. More than 2 litres:
   (continued)
                                 1 . Port, Madeira, sherry and Setubal muscatel (a}                 12 UA              11 UA
                                                                                                    per hi             per hl
                                 2 . Tokay ( Aszu and Szamorodni ) ( a )                           12 UA
                                                                                                   per hl
                                 3 . Other                                                         1 ^+ UA
                                                                                                   per hl
                    IV. Of an actual alcoholic Strength exceeding 18° but not exceeding 22°f ,
                         in containers holding :
                         a ) 2 litres or less :
                               1 . Port      , Madeira , cherry , Tokay ( Aszu
                                    and Szamarodni ) and Setubal
                                    muscatel ( a )                                                  16 UA            Vf P U A.
                                                                                                    per hl             per hl
                               2 . Other                                                            19 UA              19 UA
                                                                                                    per hl              per hl
                                                                                                         (b )
                         b ) More than 2 litres :
                               1 . Port , Madeira , sherry and
                                    Setubal muscatel ( a )                                          13 UA               12 UA
                                                                                                     per hl             per hl
                               2 * Tokay ( Aszu and Szamorodni )                                     13 UA
                                                                                                     per hl
                               3 . Other                                                             19 UA              19 UA
                                                                                                     per hl             per hl
                                                                                                         (b)
                         b) Other                                                                   19 UA               19 UA
                                                                                                 per hl (a)             per hl
                    V. Of an actual alcoholic strength exceeding 22°, in containers holding:
                         a) 2 litres or less                                                       1-60 UA
                                                                                                    per hl
                                                                                                • and per
                                                                                                    degree
                                                                                                  + 10 UA.
                                                                                                  per hl (b)
                         b) More than 2 litres                                                     1-60 UA
                                                                                                     per hl
                                                                                               per degreefo)
       22.06    Vermouths, and other wines of fresh grapes flavoured with aromatic
                extracts :
                A. Of an actual alcoholic strength of 13° or less, in containers holding:
                  '    I. 2 litres or less                     »                                    17 UA
                                                                                                     per hl
                     II.  More than 2 litres                                                         14 . UA y
                                                                                                     per hl
                B. Of an actual alcoholic strength exceeding 18° but not exceeding 22°, in
                     containers holding:
                       I. 2 litres or less   ..•                                                     19 UA
                                                                                                     per hl
                      II. More than 2 litres                                                         16 UA
                                                                                                     per hl
( a ) Entry under this subheading is subject to conditions to be determined by
          the competent authorities *
( b ) In certain conditions a countervailing tax is provided for in respect of
          certain products -in addition to the customs duty .
 ---pagebreak--- No L 1 / 106                                   Official Journal of the European Communities                                                         1 . 1 . 74
                   I                                  ^                                                                 [             Rate of Duty             i
       Hcading                                                                                                             autonomous
       number                                                    Description                                                      %            conventioi . nl  I
                                                                                                                              or Levy
                                                                                                                                 ( L)              •/•          |
                                                                                                                                                                 I
          1                                                           2                                                            3
                                                                                                                                                                 I
       22.06            C. Of an actual alcoholic strength exceeding 22° , in containers holding :                                                                |
   (continued)               I.   2 litres or less                                                                           1-60 UA                               !
                                                                                                                          per hi and                               i
                                                                                                                          per degree
                                                                                                                            + 10 UA
                                                                                                                              per hi
                            II . More than 2 litres                                                                          1-60 UA
                                                                                                                          per hi and
                                                                                                                          per degree
       22.07            Other fermented beverages (for example, cider, perry and mead ):
                        A. Piquette                                                                                        , 1-60 UA
                                                                                                                           per hi and
                   i  ,                                                                                                    per degree
                                                                                                                          with a min .
                                                                                                                             of 9 UA
                                                                                                                            per hi ( a )
                        B. Other :
                              I. Sparkling                                                                                    30 UA
                                                                                                                               per hl
                            II. Still , in containers holding :
                                 a) 2 litres or less                                                                           12 UA
                                                                                                                               per hl
                  I
                                 b) More than 2 litres                                                                          9 UA
                                                                                                                               per hl
        22.08           Ethyl alcohol or neutral spirits, undenatured, of a strength of 80° or
                        higher; denatured spirits (including ethyl alcohol and neutral spirits) of
                        any strength :
                        A. Denatured spirits (including ethyl alcohol and neutral spirits) of any                              16 UA
                           strength
                                                                                                                               per hl
                        B. Ethyl alcohol or neutral spirits, undenatured, of a strength of 80° or                              30 UA
                           higher
                                                                                                                               per hl
        22.09           Spirits (other than those of heading No 22.08); liqueurs and other spin-
                        tuous beverages ; compound alcoholic preparations (known as 'concentrated
                        extracts' ) for the manufacture of beverages :
                        A. Spirits (other than those of heading No 22.08) in containers holding :
                              I.  2 litres or less                                                                            1-60 UA               (b)
                                                                                                                            per hi and
                                                                                                                            per degree
                                                                                                                             + 10 UA
                                                                                                                               per hi
(a) In certain conditions a countervailing tax is provided for in respect of certain products in addition to the customs duty.
( b) See Annex .
 ---pagebreak--- No L 1/112                     Official Journal of the European Communities                                           1. 1 . 74
                                                CHAPTER 24
                                                  TOBACCO
                                                                                                         Rate ot Duty
   Heading                                                                                      autonomous
                                                                                                                 conventional
    number                                   Description v                                           •/.
                                                                                                  or Lcvy
                                                                                                     (L)
    24.01   Unmanufactured tobacco; tobacco refuse:                                     '•
            A. Tobacco of a value, per package, not less than 280 UA per 100 kg net
                weight :
                1 . Flue cured Virginia type and light air
                     cured Burley type ( including Burley
                     hybrids ) ( a )                                                       I       15               1^
                                                                                           yfith a              with a
                                                                                           max.of               max.of
                                                                                           | 70 UA                2+5 UA
                                                                                              per               per
                                                                                             I00 kg             *100 kg
                                                                                              net                 net
                2 . Other .                                                                        15               15
                                                                                           with a               with a
                                                                                           max.of               max.of
                                                                                            I 70 UA               70 UA
                                                                                              per                 per
                                                                                              00      kg        100 kg
                                                                                              net                 net
            B. Other                                                                                  30              23
                                                                                               with a min.       with a min.
                                                                                                 of 29 UA         of 28 UA ,
                                                                                               and a max.        and a max.
                                                                                                 of 42 UA         of 33 UA
                                                                                              . per 100 kg       per 100 kg
                                                                                                     net              net
     24.02   Manufactured tobacco; tobacco extracts and essences:
             A. Cigarettes                                                                           180              90
             B. Cigars                                                                                80              52
                                                                          i
             C. Smoking tobacco                                                                      180              117
             D. Chewing tobacco and snuff . .                    .                                   100              65
             E. Other, including agglomerated tobacco, in the form of sheets or strip . .             40              26
( a ) Entry under this subheading is subject to conditions to be
       determined by the competent authorities of the E. C.
 ---pagebreak---    1 . 1.74                             Official Journal of the European Communities                        No L L / 12 1
        H. "Fuel oils" (subheading 27.10 CU) means heavy oils as defined in paragraph F above (other than gas oils as
           defined in paragraph G above) which, for a corresponding diluted colour C, have a viscosity V :
           – not exceeding that shown in line I of the following table when the sulphated residue content is less than
                1 % by the ASTM D 874 method and the saponification index is less than 4 by the ASTM D 939 method ;
           – not less than that shown in line 11 when the pour point is not less than 10° C by the ASTM. D 97 method ;
           – exceeding that shown in line I but not exceeding that shown in line II when 25 % or more by volume
               distils at 300° C by the ASTM D 86 method or, if less than 25% by volume distils at 300° C, when the
               pour point is higher than 10° C below zero by the ASTM D 97 method.
                                          Diluted colour C/Viscosity V concordance table
 Colour C                  0   0-5    1    1-5   2    25    3    3-5    4    4-5  5    5-5 6   6-5     7 7-5 and above
                                                                                                   I
 Viscosity '          I    4    4    4     5-4   9.   151 25-3 42-4 71-1     119 200 335 562   943 1580       2650
                                                                           I
       V             II    7    7     7     7    9    151 253 42-4 711       119 200 335 562   943 1580     ■  2650
 ■i ■
           The term " Viscosity V" means the kinematic viscosity at 50" C expressed in centistokes by the ASTM D 445
           method.
           The term "Diluted colour C" means the colour of a product, as determined by the ASTM D 1500 method,
           after one part of such product has been mixed with 99 parts by volume of carbon tetrachloride. The colour
           must be determined immediately after dilution.
           This subheading covers only fuel oils of natural colour.                                  •
            Subheading 27.10 C II does not cover heavy oils defined in paragraph F above for which it is not possible
            to determine : the distillation percentage at 250° C by the ASTM D 86 method (zero shall be deemed to
            be a percentage); the kinematic viscosity at 50° C by the^ ASTM D 445 method; or the diluted colour
            C by the ASTM D 1500 method. Such products fall within subheading 27.10 C III.
 2. For the purposes of heading No 27.11 , the expressions "commercial propane" and "commercial butane"
       (subheading 27.11 B I) shall be taken to apply to products with a relative vapour pressure in the liquid state
       and at 37-8° C of not more than                    24-5 bars, by the ASTM D 1267 method.
.3. For the purposes of heading No 27*12, the expression "crude petroleum jelly" (subheading 27.12 A) shall be
       taken to apply to petroleum jelly of a natural colour higher than 4-5 by the ASTM D 1500 method.
 4. For the purposes of subheading 27.13 B I, the '"-m "crude" shall be taken to apply to products :
       (a) with an oil content of 3-5 or higher by the ASTM D 721 method, if their viscosity at 100° C is lower than 9
           centistokes by the ASTM D 445 method; or
                                                                                             t
       (b) of a natural colour higher than 3 by the ASTM D 1500 method, if their'viscosity at 100° C is 9 centistokes
           or higher by the ASTM D 445 method.
 5. For the purposes of headings Nos 27.10, 27.11 and 27.12 and subheading 27.13 B, the term "specific process"
       shall be taken to apply to the following operations :
       (a) vacuum distillation :
       (b) re-distillation by a very thorough fractionation process:
 ---pagebreak--- 1 . 1 . 74                            Official Journal of the European Communities                                         No L 1/131
                                                 :                                                     H           Rate ot Duty
      Heading                                                                                            I
                                                                                                                           conventional
      number                                         Description                                           autonomous
                                                                                    \         V •
         1                                                                                                      3                4
                                                         2       •                  _              __
                     III. HALOGEN AND SULPHUR COMPOUNDS OF NON-METALS
       28.14    Halides, oxyhalides and other halogen compounds of non-metals:
                A. Chlorides and oxychlorides of non-metals:                                                                 j
                       I. Sulphur chlorides                                     *                 '.           14              11-2
                      II. Other                                                                                 12              9-6
                 B. Other halogen compounds of non-metals          . .'                                         14              8-8
                                                                        I                              s
     ■28.15     Sulphides of non-metals; phosphorus trisulphide:
                A. Phosphorus sulphides; phosphorus trisulphide                             i                   13               8
                B. Carbon disulphide                                          >                                 8               6-4
                 C. Other                                                                                       8               4-8
                    IV. INORGANIC BASES AND METALLIC OXIDES, HYDROXIDES
                                               AND PEROXIDES                            >
                                                                                                                     /
      28.16     Ammonia, anhydrous or in aqueous solution                                                       15              11-2
                                                     1                    :
      28.17     Sodium hydroxide (caustic soda); potassium hydroxide (caustic potash);
                peroxides of sodium or potassium:
                A. Sodium hydroxide (caustic soda)                                                              14              12-8
                B. Potassium hydroxide (caustic potash)                                                         13              11-8 .
                C. Peroxides of sodium or potassium                               '         .                   13               8   .   ,
      28.18     Oxides, hydroxides and peroxides of strontium, barium or magnesium:
              ■
                A. Of strontium ... «              «                                                            12
                B. Of barium                         *..                                                        ii              8-8    1
                C. Of magnesium                                                                                 9               5-6
     28.19      Zinc oxide and zinc peroxide                *                                                  14              128
                                                                                      ■   ,    i
     28.20      Alumintum oxide and hydroxide; artificial corundum:                                  N
                A. Aluminium oxide and hydroxide                                                               "( a )           8-8
                B. Artificial corundum                                      j                                  10               7-6
Ca ) Duty rate reduced to 3'3% ( suspension ) for an indefinite period .
 ---pagebreak--- No L 1 / 152                        Official Journal or the European Communities                                         1 . 1.74
r                        :                                              :                                Rate of Duty             !
                                                                                /
   Heading
   numbei    {                                     Description                                autonomous         conventional
              !                                                                                                         •/.
                                                        2                                            3                   4
             1
              ι
   29.27        Nitrile-function compounds .                                                        17                 15-2
   29.28        Diazo-, azo- and azoxy-compounds                                                  . 16                 12-8
   29.29        Organic derivatives of hydrazine or of hydroxylamine                                17                 13-6
                                                                                            i
   29.30        Compounds with other nitrogen-functions                                             17                 13-6
                                                                                                       »
                    X. ORGANO-INORGANIC COMPOUNDS AND HETEROCYCLIC
                                                COMPOUNDS
   29.31        Organo-sulphur compounds:
                A. Xanthates                                                                        14             -   11-2
                B. Other                                                                            18                 14-4
                       I                                    ■         •   "
   29.32        Organo-arsenic . compounds                          ;                           .   17                 13-6
   29.33        Organo-mercury compounds                                                            17    •            13-6
   29.34        Other organo-inorganic compounds:
                A. Tetraethyl-lead                                                                  20                   16
                B. Other     ..                                                                     18                 14-4
   29.35        Heterocyclic compounds ; nucleic acids :
                A _ FnrfnraM#»Kvr1p mífínral   rnrhirnl ^ anH hpnTnfiiran / ronmarnn ^    .         14                 11-2
                B. Furfuryl and tetrahydrofurfuryl alcohols .                                       17               . 13-6
                C. Thiophen               %                                                         14                 11-2
                D. Pyridine and its salts                                                           10                   8
                £. Indole and betamethylindole (skatole) and their .salts .                                             9-6
                F. Esters of pyridine-beta-carboxylic (nicotinic) acid; diethylamide of
                    nicotinic acid (nikethamide) and its salts                                      14                 11-2
                G. Quinoline and its salts                                                          17                 13-6
                H. 2,3-Dimethyl-l-phenyI-5-pyrazolone (phenazone) and 4-dimethylamino-
                    2,3-dimethyi-l-phenyl-5-pyrazolone (amidopyrin), and their derivatives:
                    I. 1 - ts-oPropyl 7 2 , 3- dimethyl - 1 -phenyl-5-
                           pyrazolone ( propyphenazone )                                            15                 10-4
                     II. Other                                                                      25                 17-5
                IJ. Nucleic acids and their salts . ...... -                                        18           ■     14-4
                K. 3-Picoline                                                                       12                 9-6
                L. Di (benzothiazol-2-yl) disulphide; mercaptobenzimidazole; mercapto-              18                 14-4
                    benzothiazole and its salts
 ---pagebreak---     1 . 1.74                                 Official Journal of the European Communities                                                        No L 1 /171
                                                               CHAPTER. 37
                                       PHOTOGRAPHIC AND CINEMATOGRAPHIC GOODS
   Notes
   1. This Chapter does not cover waste or scrap materials.
  2. Heading No 37.08 is to be taken to apply only to :
         (a) Chemical products mixed or compounded for photographic uses (for example, sensitised emulsions, developers
       -     and fixefs) ; and                                           .
         (b) Unmixed substances suitable for such uses and put up in measured portions or put up for sale by ret.iil in
             a form ready for use.
                   ι                                                                                                                    ί
.                                                                              •     •            •       .                \
         The heading does not apply to photographic pastes or gums, varnishes or similar products.
  Additional Notes .
  1 . In the case of sound films imported in two bands (the band bearing only the images and the band used for
         recording the sound), each band is to be classified in its appropriate heading. .                    ,
                                                                                                                                           V
  2. The expression "newsreels" (subheading 37.07 B I) shall be taken to apply to films of a length of less than 330m
         and depicting current events of a political, sporting, military, scientific, literary, folkloric, touristic, society
         etc., nature. '                                                           '        •
  i               n:                  ~~~                   '                             ■              • ■ I                        Rate ot Duty
          Heading                                          Description                                                  autonomous               conventional
          number
                                                                                                                                 •/.                  •/.
                                                               2                                      ■                           3                    4
                                                                                                                  I           \
     • * 37.01         Photographic plates and film in the flat, sensitised, unexposed, of any
                       material other than paper, paperboard or cloth                                                            21                  13-6
                                                                                              «
                                                                                                                                    \
                                                                                                                    .  '     ' 1
          37.02        Film in rolls, sensitised, unexposed, perforated or not                         -                 •       20                  12-8
                     I           •
                     I A. Of a width of 35mm or less :
                                                                                 ■     •        -               i
                                                                                                                I                              '   "          I
                                                                                                                                                              I
                             I. Microfilm ; film for radiography and
                                   the graphic arts                                                                              20                  11
                           II . Other ....                                                                                       20                  8
                       B. Of awidth of more than 35mm                                                                            20          I       11
      "   37.03        Sensitised paper, paperboard and cloth, unexposed of exposed but not
                       developed                                                                                                 23                  14-4
          37.04        Sensitised plates and film, exposed but not developed, negative or positive:
                       A. Cinematograph film:
                            I. Negatives; intermediate positives . . . »                 ..                 «                  Free                  Free
                           II. Other positives                                                                        2-35 UA per 1*52 UA per
                                                                                                                       100 metres I 100 metres
                       R. Other     ...r                                                                                       Free                  Free
           37.05       Plates, unperforated film and perforated film (other than cinematograph
                       film), exposed and developed, negative or positive:
                       A. Microfilm                                                                 ...;.. .                      5                   4
                       B. Other     . .... *                                                                                     12            1.8            I
 ---pagebreak--- No L 1 / 176                         Official Journal of the European Communities
                                                                             :                 [         Rate of Duty         1
   Heading                                         Description                                   autonomous      conventional
   number
                                                                                                                       •/.
      1                                                2                                              3                 4
                                                                                                                                ι
                                                                                                                                ί
   38.14     Anti-knock preparations , oxidation inhibitors , gum inhibitors , viscosity                                        I
             improvers , anti-corrosive preparations and similar prepared additives for                                         I
             mineral oils :
             A. Anti-knock preparations based on tetraethyl-lead ( 'ethyl fluid')                    19              13         !
             B. Other :
                                                                                                                                 !
                    I. For lubricants :
                        a ) Containing petroleum oils or oils obtained from bituminous
                            minerals                                                                  13                8
                        b ) Other                                                                     16               9
                   II . Anti-knock preparations based on tetramethyl-Iead , on ethylmethyl-
                        lead or on mixtures of tetraethyl-lead and tetramethyl-lead                   17              9
                  III . Other                                                                         17               9
   38.15     Prepared rubber accelerators                                                             16              10-4
   38.16     Prepared culture media for development of micro-organisms                                n               7-2
   38.17     Preparations and charges for fire-extinguishers ; charged fire-extinguishing
             grenades                                                                                 15               12
   38.18     Composite solvents and thinners for varnishes and similar products                       18              11-2
   38.19     Chemical products and preparations of the chemical or allied industries
             ( including those consisting of mixtures of natural products ), not elsewhere
             specified or included ; residual (.. oducts of the chemical or allied industries,
             not elsewhere specified or included :
                                                                                                       7               5-6
             A. Fusel oil ; dippel's oil
                                                                                                       6                4
             B. Naphthenic acids
             C. Water-insoluble salts of naphthenic acids; esters of naphthenic acids . . . .         12                 8
             D. Petroleum sulphonates, excluding petroleum sulphonates of alkali
                  metals, of ammonium or of ethanolamines ; thiophenated sulphonic
                  acids of oils obtained from bituminous minerals, and their salts                    14               8-8
             E. Mixed alkylbenzenes and mixed alkylnaphthalenes                                       13              10-4
             F. Ion exchangers :
                    I. Based on sulphonated carbon , or of natural mineral substances . . . .          9               7-2
                   II . Other                                                                         14              11-2
             G. Catalysts                                                                             14              11-2
             H. Getters for vacuum tubes                                              ;               12               9-6
             IJ. Non-agglomerated mixtures of metal carbides                                          12                 8
 ---pagebreak---    1 . 1 . 74                             Official Journal of the European Communities                               No L 1 / 175
  3. Headings Nos 39.01 to 39.06 are to be taken to apply to materials in the following forms only :
        (a) Liquid or pasty (including emulsions, dispersions and solutions) ;
        (b) Blocks, lumps, powders (including moulding powders), granules, flakes and similar bulk forms ;
       (c) Monofil of which any cross-sectional dimension exceeds 1 mm ; seamless tubes, rods, sticks and profile shapes,
            whether or not surface-worked but not otherwise worked ;                           ■       <
       (d) Plates, sheets, film, foil and strip (other than that classified in heading No 51.02 by the application of Note 4
            to' Chapter 51), whether or not printed or otherwise surface-worked, uncut or cut into rectangles but not
            further worked (even if, when so cut, they become articles ready for use) ;
       (e) Waste and scrap.
 Additional Note
Subheading 39,02 C I is to be taken to include polyethylene slightly modified by small quantities of other olefins
I                   I            :                                   :                            1          Rate of Duty
        Heading                                          Description                                autonomouâ       conventional
         number
                                                                                                         •/#                •/#
                                                             2                                            3              ■   4
         39.01        Condensation, polycondensation and polyaddition products, whether or
                      not modified or polymerised, and whether or not linear (for example,
                      phenoplasts, aminoplasts, alkyds, polyallyl esters, and other unsaturated
                      polyesters, silicones):
                      A. Ion exchangers                                   ,                              19                 12
                      B. Adhesive strips of a width not exceeding 10 cm, the coating of which
                         consists of unvulcanised natural or synthetic rubber                        .   16                10-4
                      C. Other:
                           I. Phenoplasts :
                              a) In one of the forms mentioned in Note 3 (a) and (b) to this
                                  Chapter                                                                15             . 12
                              b) In other forms                                                          17                12-8
                          II. Aminoplasts:
                              a) In one of the forms mentioned in Note 3 (a> and (b) to this
                                  Chapter                                                                15                 12
                              b) In other forms                             ,                            17                13-6
                         III. Alkyds and other polyesters                                    *           20                 16
                         IV. Polyamides                                                                  22            , 16
                          V. Polyurethanes             :                            -                    22                17-6
                         VI. Silicones                                                                   20                17-6
                         VII. Other                                                                      20    ■           14-4
         39.02        Polymerisation and copolymerisation products (for example, polyethylene,
                      polytetrahaloethylenes, polyisobutylene, polystyrene, polyvinyl chloride,
                      polyvinyl acetate, polyvinyl chloroacetate and other polyvinyl derivatives,
                      polyacrylic and polymethacrylic derivatives, coumarone-indene resins):
                      A. Ion exchangers                                                                  22                14-4
                      B. Adhesive strips of a width not exceeding 10 cm, the coating of which
                   I
                         consists of unvulcanised natural or synthetic rubber                            16                10-4
                   I
                   I
 ---pagebreak---  1 . 1.74                                    Official Journal of the European Communities                                        No L 1 / 195
                               ■        :                                                      :             i          Rate o f Duty         I
      Hcaaing                                                  Description .                                    autonomous       conventional
       numbcr
                                                                                                                                        •/#
                                                                                                                                                I
          1                                                          2                                        i      3                   4
       44.01           Fuel wood, in logs, in billets, in twigs or in faggots ; wood waste, including
                      sawdust                                                                                      Free               Free
                                                                                                                                                i
       44.02          Wood charcoal (including shell and nut charcoal ), agglomerated or not . .                    13                 6-5
       44.03          Wood in llie rough , whether or not stripped of its bark or merely roughed
                      down :
                      A. Poles of coniferous wood, injected or otherwise impregnated to any
                           degree, not less than 6 m nor more than 18 m in length and with
                          a circumference at the butt end of more than 45 cm but not more than
                          90 cm                                                                                      8                   3
                      B. Other                                                                                     Free               Free
      44.04           Wood, roughly squared or half-squared, but not further manufactured . . . .                  Free               Free
      44.05           Wood sawn lengthwise, sliced or peeled, but not further prepared, of a
                      thickness exceeding 5 mm :
                      A. Small boards for the manufacture of pencils ( a)                                          Free               Free
                      B. Coniferous wood , of a length of 125 cm or less and of a thickness of
                          less than 12-5 mm                                                                          13                5
                      C. Other                                     !                                               Free               Free
      44.06           wood pavjng blocks                                                                             6                   3
                   I
      44.07           Railway or tramway sleepers of wood :
                      A. Injected or otherwise impregnated to any degree                                             10                  5
                      D. Other                                                                                       8                   3
      44.08           Riven staves of wood , not further prepared than sawn on one principal
                      surface ; sawn staves of wood , of which at least one principal surface has
                     been cvlindrically sawn, not further prepared than sawn                                         7                 3-5
      44.09           Hoopwood ; split poles ; piles, pickets and stakes of wood, pointed but not
                      sawn lengthwise ; chipwood ; pulpwood in chips or particles ; wood
                     shavings of a kind suitable for use in the manufacture of vinegar or for
                     the clarification of liquids :
                     A. Pulpwood in chips or particles                                                             Free             .    4
                     B. Other                                                                           ► ••         8                   4
(a) Entry under this subheading is subject to conditions to be determined by the competent authorities.
 ---pagebreak---                                                                                                                                                                dp
  No L 1 / 196                              Official Journal of the European Communities                                                          1 . 1 . 74
                                                                                                                                   Rate of Duty
      Heading                                                  Description        •                                  autonomous            . conventional
       number
                                                                                                                              •/.
                                                                                                                %
                                                                                                                               3                  4
                                                      ■             2
       44.10          Wooden sticks, roughly trimmed but not turned, bent nor otherwise
                      worked, suitable (or the manufacture of walking-sticks, whips, golf club
                      shafts, umbrella handles, tool handles or the like                                                      7                   3
       44.11          Drawn wood; match splints; w~ len pegs or pins for footwear . *                                         9                   6     ,
       44.12          Wood wool and wood flour                                                           .                    10-                 5
       44.13           Wood (including blocks, strips and friezes for parquet or wood block
                      flooring, not assembled), planed, tongued, grooved, rebated, chamfered,
                      V-jointed, centre V-jointed, beaded, centre-beaded or the like, but not
                      further manufactured                                                                                    10             .    5
       44.14          Wood sawn lengthwise, sliced or peeled but not further prepared, of a
                      (thickness not exceeding 5 mm; veneer sheets and sheets for plywood, of
                      a thickness not exceeding 5 mm:
                      A. Small             fnf       manii (artnr* r\t riAnrilc /a \                       , . . .     '    Free                  7
                      ...               –       w.w ......            V JSW.WW       .           ■             •
                      B. Other       .'                                     .■                                       .        10                  7
       44.15          Plywood, blockboard, laminboard, battenboard and similar 'laminated
                       wood products (including veneered panels and sheets); inlaid wood and
         . /
                      wood marquetry                                           •.                                  '          15                  13 ( b )
       44.16          Cellular wood panels, whether or not faced with base metal                                              10                  .5         ;
       44.17                                                                                                                  10                   4
                      •Improved* wood, in sheets, blocks or the like
                                                                                                                        1
       44.18           Reconstituted wood, being wood shavings, wood chips, sawdust, wood
                       flour or other ligneous waste agglomerated with natural or artificial resins
                      or other organic binding substances, in sheets, blocks or the like                                      13 .                12
       44.19           Wooden headings and mouldings, including moulded skirting and other
                      moulded boards                                                                                          15                 7-5
       44.20           Wooden picture frames, photograph frames, mirror frames and the like                             .     15                 7-5
       44.21          Complete wooden packing cases, boxes, crates, drums and similar packings:
                         . "VCrolIy or partly of plywood, blockboard, laminboard, battenboard or
                           similar laminated wood products (including veneered wood panels and
                         . sheets)                                                                                          < 17 ,                12
I                 I B. Other                                                                                                  13                  10       ;
  a) Entry under this subheading is subject to conditions to be determined by the competent authorities.                  '
  b ) Exemption from the payment of duty within the limits of an annual tariff
      quota        of H00 000 nr of plywood of coniferous species , without the
      addition of other substances :
   " ~           which the faces are not further prepared than the peeling process ,
            of a thickness greater than 9 mm , or
       - sanded , of a thickness greater than 18"5 mm . ' .                                                                        - .
 ---pagebreak---  No L 1 / 200                                Official Journal of the European Communities
                                                                   SECTION X
                                    PAPER-MAKING MATERIAL ; PAPER AND PAPERBOARD
                                                        AND ARTICLES THEREOF
                                                                     CHAPTER 47
                                                         PAPER-MAKING MATERIAL
                                                                                                                Rate oi Duty
     Hcnding                                                  Description                               autonomous      convcntion.il
      nurnber
                                                                                                                             •/.
                                                                   2
      47.01           Pulp derived by mechanical or chemical means from any fibrous vegetable
                      material .
                      A. Wood pulp :
                           I. For the manufacture of regenerated textile fibres ( a )                      Free             Free
                          II . Oiher
                                                                                                             6             1-5
                             ( a ) Sulphite wood pulp
                                                                                                             6           Free
                              ( b ) Other
                      B. Other                                                                             Free             Free
      47.02           Waste paper and paperboard ; scrap articles of paper or of paperboard, fit
                      only for use in paper-making :
                      A. Waste paper and paperboard :
                           I. Fit only for use in paper-making                                             Free             Free
                          II . Other :
                                a) To be rendered fit only for use in paper-making (a)                     Free             Free
                                b ) Other                                                                    3               1-5
                      B. Scrap articles of paper or of paperboard, fit only for use in paper­
                          making                                                                           Free             Free
(a) Entry under this subheading is subject to conditions to be determined by the competent authorities.
 ---pagebreak---  1 . 1 . 74                                  Official Journal of the European Communities                                                 No L 1 /203
                  I                                     :             :                 "                         [             Rate of Duty
       Heading                   '                            Description                                             autonomous          conventional
        number
                                                                                                                                               •/.
                                                                   2                                                        3                   4
                             I. PAPER AND PAPERBOARD, IN ROLLS OR IN SHEETS
        48.01        Paper and paperboard (including cellulose wadding), machine-made, in
                     rolls or sheets :
                     A. Newsprint (a)                                                                                      7                 7 (b)
                     B. Cigarette paper                                                                                    14                  7
                     C. Kraft paper and kraft board:
                           I. For the manufacture of paper yam of heading No 57.08 or of paper
                               yarn reinforced with metal of heading No 59.04 ( a)                        ..«               6                  3
                          II. Other                                                                                        18                  12
                     D. Paper weighing not more than 15 g/m* for use in stencil making (a) . .                      ■    ' 6                   5
                     £. Other                                                     i                                        18                 11
                                                                                          V             '    , •
        48.02        Hand-made paper and paperboard                                                                        15       .         7-5
                                                                                          \
        48.03        Parchment or greaseproof paper and paperboard, and imitations thereof,                                       .   • i
                     and glazed transparent paper, in rolls or sheets ..i                                        1.        18                  13
        48.04        Composite paper' or paperboard (made by sticking flat layers together
                     with an adhesive), not surface-coated or impregnated, whether or not inter­
                     nally reinforced, in rolls or sheets                                                                  18                  13
        48.05        Paper and paperboard, corrugated (with or without flat surface 1 sheets),
                     creped, crinkled, embossed or perforated, in rolls or sheets:
                     A. Paper and paperboard, corrugated . .. ..                                                           21                  14
                     B. Other                                                                                              18                  13
                                                                                                                              - I
        48.06        Paper and paperboard, ruled, lined or squared, but not otherwise printed,
                     in rolls or sheets                                                   ».                            . 20                   13
        48.07        Paper and paperboard, impregnated, coated, surface-coloured, surface-
                     decorated oi printed (not being merely ruled, lined or squared and not
                     constituting printed matter within Chapter 49), in rolls or sheets:
                     A. Coated with mica powder .                                                                          15                  10
                     B. Other                                                                                              19                  12
                                                                                    . .                   .1
(a) Entry under this subheading is subject to conditions to be determined by the competent authorities.
(b) Exemption from the payment of duty within the limits of an annual tariff quota of ► "J 500 000 HG'tl'i.C tOI16#
 ---pagebreak--- 1 . 1 . 74                          Official Journal of the European Communities                                 No L 1 / 20 S
                                                                                                        Rate of Duty           !
                                                                                                                                I
      Hcnding                                     Description                                i autonomous        conventional
       number                                                                                I
                                                                                             i      •/•               •/.
          1   I                                       2                                      i       3        I'       4
                                                                                            ι
       48.20    Bobbins , spools, cops and similar supports of paper pulp , paper or paper­
                board ( whether or not perforated or hardened )                                    19                 14
       48.21    Other articles of paper pulp, paper, paperboard or cellulose wadding:
                A. Perforated paper and paperboard for Jacquard and similar machines . .            13               6-5
                                                                                             I                 I
                B. Napkins and napkin liners , for babies ,                                  I                 I
                     put up for retail sale                                                       19                12
                B. Other                                                                           19                14
 ---pagebreak---  No L 1/210                              Official Journal of the European Communities                                1.1.74
     (B) For the purposes of the above rules :
            (a) Metallised yarn shall be treated as a single textile material and its weight shall be taken as the aggregate
                of the weight of the textile and metal components, and, for the classification of woven fabrics, metal
                thread is to be regarded as a textile material ;
         . (b) Where a heading in question refers to goods of different textile materials (for example, silk and waste
                silk or carded sheep's or lambs' wool and combed sheep's or lambs' wool), all those materials shall be
                treated as being one and the same ;
            (c) Except as provided in (B) (a), the weight of constituents other than textile materials is not to be
                included in the weight of the goods.
                                                                                                  *
   '(C) The provisions of paragraphs (A) and (B) above are to be applied also to the yarns referred to in Notes 3
           and 4 below.                       •                                           .»•■■■
3. (A) For the purposes of this Section, and subject to the exceptions in paragraph (B) below, yarns (single, multiple
           or cabled) of the following descriptions are to be treated as "twine, cordage, ropes and cables":
       ■ (a) Of silk, noil or other waste silk, of a weight exceeding 2 g/m f 2 000 tex );
          (b) Of man-made fibres (including yarn of two or more monofil of Chapter 51), of a weight exceeding
      ' •       1 g/m (1 000 tex ) ;
          (c) Of true hemp or flax :
                 (i) Polished or glazed, of which the length per kilogramme, multiplied by the number of constituent
                     strands, is less than 7 000 m ;
                (ii) Not polished or glazed and of a weight exceeding 2 g/m ;                   \     .   '  ,r
           (d) Of coir, consisting of three or more plies ;
           (e) Of other vegetable fibres, of a weight exceeding 2 g/m; or                  1
            (f) Reinforced with metal.                                                                           >
    (B) Exceptions :          '       *                                                       .     .
           (a) Yarn of sheep's or lambs' wool or other animal hair and paper yarn, other than yarn reinforced with
                metal ;
           (b) Continuous filament tow for the manufacture of man-made fibres (discontinuous), and multifilament
                yarn without twist or with a twist of less than 5 turns per metre;
           (c) Silk worm gut, imitation catgut of silk or of man-made fibres, and monofil of Chapter 51 ; ■
           (d) Metallised yarn, not being yarn reinforced with metal ; and                              !
           (e) Chenille yarn and gimped yarn.                           -
4. (A) For the purposes of Chapters 50, 51, 53, 54, 55 and 56, the expression "put up for retail sale" in relation to
           yarn means, subject to the exceptions in paragraph (B) below, yarn put up :
           (a) In balls or on cards, reels, tubes or similar supports, of a weight (including support) not exceeding :
                  (i) 200 g in the case of flax and ramie ;
                 (ii) 85 g in the case of silk, noil or other waste silk, and man-made fibres (continuous) ; or
                                                                                       '                      ">
                (iii) 125 g in other cases ;                                                                    \
 ---pagebreak---   No L 1 /214                           Official Journal of the European Communities                                     1 . 1.74
                                                             CHAPTER 51
                                             MAN-MADE FIBRES (CONTINUOUS)
                                                                        I,              ■         t
 Notes                                                        ,
 1 . Throughout the Tariff, the term "man-made fibres'* means fibres or filaments of organic polymers produced by
      manufacturing processes, either :
      (a) By polymerisation or condensation of organic monomers, for example, polyamides, polyesters, polyurethanes
           and polyvinyl derivatives ; or
      (b) By chemical transformation of natural organic polymers (such as cellulose, casein, proteins and algae), for
           example, viscose rayon, cuprammonium rayon (cupra), cellulose acetate and alginates.
     The term "synthetic textile fibres" applies to the fibres or filaments described under paragraph (a) above, and
     the term "regenerated textile fibres" to the fibres or filaments described under paragraph (b).
 2. Heading No 51.01 is to be taken not to apply to continuous filament tow of man-made fibres falling within
      Chapter 56.                                                    >.     ■ ■       .
3.- The expression "yarn of man-made fibres (continuous)" is to be taken not to apply to yarn (known as "ruptured
     filament yarn") of which the majority of the filaments have been ruptured by passage through rollers or other
     devices (Chapter 56).
 4. Monofil of man-made fibre materials of which no cross-sectional dimension exceeds 1 mm is to be classified in
      heading No 51.01 when of a weight less than 6-6mg/m (6-6 te^and in heading No 51.02 in other cases. Mono­
     fil of which any cross-sectional dimension exceeds 1 mm is to be classified in Chapter 39. , .
     Strip (artificial straw and the like) of man-made fibre materials is to be classified in heading No 51.02 when of a
     width not exceeding 5 mm and in Chapter 39 in other cases.
I            "1I                                           _                                               Rate of Dury
       He.iding                                        Description :                             autonomous        conventional
       number
                                                                                                     •/• ,              •/.
                          -                                i            ■ ■                           3                  4
       51.01        Yarn of man made fibres (continuous), not put up for retail sale:
                    A* Yarn of synthetic textile fibres                                              15                 9
                    B. Yarn of regenerated textile fibres:
                         I. Hollow-filament yarn                                                     15                2-5
                        II. Other                  .                                                 15                 11
 ---pagebreak---  1 . 1 . 74                            Official Journal of the European Communities                             No L 1 /221
                                                            CHAPTER 56
                                          MAN-MADE FIBRES (DISCONTINUOUS) ,
Note
Heading No 56. 02 is to be taken to apply only to continuous filament tow of man-made fibres, consisting of parallel
filaments of a uniform length equal to the length of the tow, meeting the following specification :
(a) Length of tow exceeding 2 m ;
(b) Twist less than 5 turns per metre ;
(c) Weight per filament less than 6-6 mg/m ( 6*6 tex );-                       •
(d) In the case of filaments described in Note 1 (a) to Chapter 51 , the tow must be drawn, that is to say, be incapable
     of being stretched by more than 100% of its length ;
(e) Total weight of tow more than 2 g/m (2 000 tex ) •
Tow of a length not exceeding 2 m is to be classified in heading No 56.01 .
                                                                                                        Rate of Duty
      Hcading                                        Description                               autonomous       conventional
       number
                                                                                                    •/.   ■
                                                         2                                          3                 4
        56.01     Man-made fibres (discontinuous), not carded, combed or otherwise pre*
                j pared for spinning:                     .       ,
                  A. Synr.hetic textile fibres                                                Γ - 14 '                9
                  B. Regenerated textile fibres                   *                                12                 8
        56.02     Continuous filament tow for the manufacture of man-made fibres
                   (discontinuous):
                r A. Of synthetic textile fibres                      T ................... .      14                8-5
                  B. Of regenerated textile fibres                               *»;/              12                 8
        56.03      Waste (including yarn waste and pulled or garnetted rags) of man-made
                   fibres (continuous or discontinuous), not carded, combed or otherwise
                   prepared for spinning:
                  A. Of synthetic textile fibres                        I                   :      14                8-5 '
                  B. Of regenerated textile fibres                                                 12                 8
                                                  ■»
        56.04 .    Man-made fibres (discontinuous or waste), carded, combed or otherwise
                   prepared for spinning:
                   A. Synthetic textile fibres                                                  -  14                8-5
                   B. Regenerated textile fibres                                                   13                10
 ---pagebreak---   No L 1/244                        Official Journal of the European Communities                                     1 . 1 . 74
I          ^                                                                                            Rate of Duty
     Heading                                       Description                                  autonomous      conventional
      number
         i                                             2                                              3               4
                                                     1
      67.01    C. Madc up articles                                                                  22                9
   (continued)
      67.02    Artificial flowers, foliage or fruit and parts thereof; articles made of arti­
               ficial flowers, foliage or fruit:
               A. Artificial flowers, foliage or fruit and parts thereof:
                     I. Tarts              1                                                         18              J3
                    II. Other                                                                     •  21              15
               B. Articles made of artificial flowers, foliage or fruit                       I      23              17
       I                                                                                      I
      67.03    Human hair, dressed, thinned, bleached or otherwise worked; wool or
               other animal hair prepared for use in making wigs and the like:
               A. Human hair, not further worked than dressed                                         9 '            4-5
               B. Other                      ;                                                       14 •.            7
     67.0 ^ I Wigs , false beards , eyebrows and eyelashes ,
                switches and the like , of human or animal
               hair or of textiles ; other articles of
               human hair ( including hair nets )                                                    19              7-5
      67.0S    Fans and hand screens,' non-mechanical, of any material ; frames and
               handles therefor and parts of such frames and handles, of any material . .            21              8-5
 ---pagebreak--- No L 1/2 66                          Official Journal of the European Communities                              1 . 1 . 74
    (e) High carbon steel (heading No 73.15):
         Steel containing, by weight, not less than 0 -60% of carbon and having a content, by weight, less than 0 04%
         of phosphorus, and sulphur taken separately and less than 0-07% of these elements taken together.
                                                                                        I
   (f) Puddled bars and pilings (heading No 73.06):
        Products for rolling, forging or re-melting obtained either :
          (i) By shingling balls of puddled iron to remove the slag arising during puddling, or
         (ii) By roughly welding together by means of hot-rolling, packets of scrap iron or steel or puddled iron .
   (g) Ingots (heading No 73.06) :
        Products for rolling or forging obtained by casting into moulds.
        (ECSC) Molten steel shall be treated as steel of the corresponding kind in ingots.         .    •
                                                                                                     s
   (h) Blooms and billets (heading No 73.07) :
     . Semi-finished products of rectangular section, of a cross-sectional area exceeding 1,225 mm1 and of such
        dimensions that the thickness exceeds one quarter of the width.
  (ij) Slabs and sheet bars (including tinplate bars) (heading "No 73.07) :
        Semi-finished products of rectangular section, of a thickness not less than 6 mm, of a width not less than
        150 mm and of such dimensions that the thickness does not exceed one quarter of the width.
   (k) Coils for re-rolling (heading No 73.08) :             '                            ' .
        Coiled semi-finished hot-rolled products, of rectangular section, not less than 1*5 mm thick, of a width
        exceeding 500 mm and of a weight of not less than 500 kg per piece.
   (1) Universal plates (heading No 73.09) :
        Products of rectangular section, hot-rolled lengthwise in a closed box or universal mill; of a thickness
        exceeding 5 mm but not exceeding 100 mm, and of a width exceeding 150 mm but not exceeding 1,200 mm*
  (m) Hoop and strip (heading No 73.12):
        Rolled products with sheared or unsheared edges, of rectangular section, of a thickness not exceeding 6 mm,
        of a width not exceeding 500 mm and of such dimensions that the thickness does not exceed one tenth
        of the width, in straight strips, coils or flattened coils.
  (n) Sheets and plates (heading No 73.13) :
        Rolled products (other than coils for re-rolling as defined in paragraph (k) above) of any thickness and, if
        in rectangles, of a width exceeding 500 mm.
        (ECSC) Such products include the special category of "electrical sheets and plates" which under a current
        of 50 cps and a magnetic flux of 1 tesla haOe a watt-loss per kg, calculated by the Epstein method,
        of:                                                                                 v
       – 2-1 watts or less, when their thickness does not exceed 0-20 mm;
       – 3~6 watts or less, when their thickness is not less than 0-20 mm but less than 0.60 mm;
        – 6 watts or less, when their thickness is not less than 0-60 mm but not greater than 1-50 mm.
        Heading No 73.13 is to be taken to apply, inter alia, to sheets or plates which have been cut to non-rectangu­
        lar shape) perforated, corrugated, channelled, ribbed, polished or coated, provided that they do not thereby
        assume the character of articles or of products falling within other headings.
        (ECSC) For the purposes of applying subheadings, sheets and plates corrugated by any process shall be
        treated as flat sheets and plates.
 ---pagebreak--- No L 1 /276                       Official Journal of the European Communities                                                   1 . 7A
                                                                                                               Rate of Duty
   Heading                                          Description              i                         autonomous       conventional
   number
      1     I                                            2                                                   3               4
   73.21      Structures and parts of structures (for example, hangars and other buildings ,
              bridges and bridge-sections , lock-gates, towers , lattice masts , roofs , roofing
               frameworks , door and window frames, shutters , balustrades, pillars and
              columns ), of iron or steel ; plates , strip, rods, angles , shapes, sections , tubes
              and the like , prepared for use in structures , of iron or steel                              14              5-5
   73.22      Reservoirs, tanks , vats and similar containers , for any material (other than
              compressed or liquefied gas ), of iron or steel, of a capacity exceeding 300 1 ,
              whether or not lined or heat-insulated, but not fitted with mechanical or
              thermal equipment                                                                             15              5
   73.23      Casks, drums, cans, boxes and similar containers, of sheet or plate iron or
              steel , of a description commonly used for the conveyance or packing of
              goods , of a capacity :
              A. Of 50 litres or more                                                                       15               6
              B.   Of less than 50 litres                                                                   17               7
   73.24      Containers, of iron or steel, for compressed or liquefied gas                           -     17               7
   73.25      Stranded wire, cables, cordage, ropes, plaited bands, slings and the like, of
              iron or steel wire, but excluding insulated electric cables                                   17              8-5
   73.26      Barbed iron or steel wire ; twisted hoop or single flat wire, barbed or not,
              and loosely twisted double wire, of kinds used for fencing, of iron or steel                  15               9
   73.27      Gauze, cloth, grill, netting, fencing, reinforcing fabric and similar materials,
              of iron or steel wire                                                                         15               10
   73.28      Expanded metal, of iron or steel                                                              15              7-5
   73.29      Chain and parts thereof, of iron or steel                                                     16              6-5
   73.30      Anchors and grapnels and parts thereof, of iron or steel                                      18              •9
   73.31      Nails, tacks , staples, hook-nails, corrugated nails, spiked cramps, studs,
               spikes and drawing pins, of iron or steel, whether or not with heads of
              other materials, but not including such articles with heads of copper:
              A. Carding tacks for textile carding machines                                                 13               5
              B. Other                                                                        ,.. . .       16              6' 5
 ---pagebreak---   No L 1/288                                Official Journal of the European Communities                                          1 . 1 - 74
                                                                   CHAPTER 78
                                                     LEAD AND ARTICLES THEREOF -
 Notes
 1. In this Chapter the following expressions have the meanings hereby assigned to them : ,
     (a) Wire (heading No 78.02) :
          Rolled, extruded or drawn products of solid section of any cross-sectional shape, of which no cross-sectional
          dimension exceeds 6 mm.
     (b) Wrought bars, rods, angles, shapes and sections (heading No 78.02):
          Rolled, extruded, drawn or forged products of solid section, of which the maximum cross-sectional dimension
          exceeds 6 mm and which, if they are flat, have a thickness exceeding one tenth of the width. Also cast or
          sintered products, of the same forms and dimensions, which have been subsequently machined (otherwise
          than by simple trimming or de-scaling).
     (c) Wrought plates, sheets and strip (heading No 78.03) :
          Flat-surfaced, wrought products (coiled or not), of which the maximum cross-sectional dimension exceeds
          6 mm, of which the thickness does not exceed one tenth of the width, and which are of a weight exceeding
          1 700 g/m*.
          Heading No 78.03 is to be taken to apply,- inter alia, to such products, whether or not cut to shape, perforated,
          corrugated, ribbed, channelled, polished or coated, provided that they do not thereby assume the character of
          articles or of products falling within other headings.                                 .     v
 2. Heading No 78.05 is to be taken to apply, inter alia, to tubes, pipes, hollow bars and tube and pipe fittings which
     have been polished or coated,' or which have been shaped or worked, such as bent, coiled, threaded, drilled,
     waisted, cone-shaped or finned.
                   I                                            ^                                     ~7            Rate or Dutr
      Heading ~ |                                         . Description                                    autonomous        conventional
      number      j                                                                                             •/.
                  i
         i                                                        2                                              3                4
      78.01           Unwronght lead (including argentiferous lead); lead waste and scrap:
                                                                                                                          i
                      A. Unwrought:
                          I. For refining, containing 0-02*/t or more by weight of silver (bullion
                           ' lead) (a)                                                      „                4-5                 2
                         II. Other                                                                           4-5%
                                                                                                          with a min.
                                                                                                          of 11 UA
                                                                                                          per 100 kg
                                                                                                         net weight i
                     B. Waste and scrap                                                                       Free              Free
| 78.02 I Wrought bars, rods, angles, shapes and sections, of lead; lead wire ■                                10                »
<«) Entry under this lobbetdioi i* subject to coodkmtt to be determined by the competent authorities.
 ---pagebreak---   No L 1 /290                          Official Journal of the European Communities                                   1 . 1 . '4
                                                           CHAPTER 79
                                                ZINC AND ARTICLES THEREOF
Notes
1 . In this Chapter the following expressions have the meanings hereby assigned to them :
    (a) Wire (heading No 79.02) :
        Rolled , extruded or drawn products of solid section of any cross-sectional shape, of which no cross-sectional
        dimension exceeds 6 mm .
    (b) Wrought bars, rods, angles, shapes and sections (heading No 79.02):
        Rolled , extruded , drawn or forged products of solid section, of which the maximum cross-sectional dimension
        exceeds 6 mm and which , if they are flat, have a thickness exceeding one tenth of the width . Also cast or
        sintered products, of the same forms and dimensions , which have been subsequently machined (otherwise
        than by simple trimming or de-scaling).
    (c) Wrought plates, sheets and strip (heading No 79.03):
        Flat-surfaced, wrought products (coiled or not), of which the maximum cross-sectional dimension exceeds
        6 mm, and of which the thickness does not exceed one tenth of the width.
        Heading No 79.03 is to be taken to apply, inter alia, to such products , whether or not cut to shape, perforated,
        corrugated , ribbed, channelled, polished or coated, provided that they do not thereby assume the character
        of articles or of products falling within other headings.
2. Heading No 79.04 is to be taken to apply, inter alia, to tubes, pipes, hollow bars and tube and pipe fittings which
    have been polished or coated, or which have been shaped or worked, such as bent, coiled , threaded, drilled ,
    waisted, cone-shaped or finned.
I                                                                                                        Rate of Duty
     Heading                                          Description                                autonomous      conventional
     number
                                                                                                      %
                ι                                                               _
                                                          2                                            3               4
     79.01          Unwrought zinc ; zinc waste and scrap :
                    A. Unwrought                                                                     4-5
                                                                                                with a min.
                                                                                                of 11 UA
                                                                                                per 100 kg
                                                                                               net weight
                    B. Waste and scrap                                                              Free             Free
     79.02          Wrought bars, rods, angles, shapes and sections, of zinc; zinc wire               10              10
     79.03          Wrought plates, sheets and strip, of zinc ; zinc foil ; zinc powders and
                    flakes :
                    A. Plates, sheets, strip and foil                                                10               10
                  | B. Powders (including dust) and flakes                                   I        7                6
 ---pagebreak---  No L 1 /306                                   Official Journal of the European Communities                                                                 1 . 1.74
                                                                                                        •                I                 Rate of Duty              I
   "
        Heading                                                 Dcscriptiôn                                                 autonomous              conventional
        nuraber
                                                                                                                                 .   %
                                                                                                                          ι
                                                                                                                          ι  .
                                                                                                                                                 I
                                                                    2                                                                 3   '                 4
        84.01          Steam and other vapour generating boilers (excluding central heating hot
                       water boilers capable also of producing low pressure steam); super-heated
                       water boilers                                                                                                 14                    5-5
        84.02          Auxiliary plant for use with boilers of heading No 84.01 (for example,
                       economisers , superheaters, soot removers, gas recoverers and the like);
                       condensers for vapour engines and power units                                                                 14                    5-5
                                                        I
        84.03          Producer gas and water gas generators, with or without purifiers; acetylene                          . . ' «     . I
                                                                                                                                                    r  .
                       gas generators (water process) and similar gas generators, with or without
                       purifiers                 -                                                                                   14                    5-5
        84.04          Steam engines (including mobile engines, but not steam tractors falling
                       within heading No 87.01 or mechanically propelled road rollers) with
                       self-contained boilers                                                                                        13                    6-5
        84.05          Steam and other vapour power units, not incorporating boilers                                           ,     13                     5
                       Internal combustion piston engines : '
        84.06
                       A. Aircraft engines as defined in Additional Note 1 to this Chapter, of. a •                                         '  . I
                           power of:                                               v
                              !.. 300 kW           or less . .'  . ...........
                                                                                                                                   15 (a)                   6
                             II. More than 300 kW                                         ,
                                                                                                                              ., 10 (a)                 • , 4
               1       B. Outboard motors of a cylinder capacity of :
                              I.            r r»   or     Iarr                                                                      18                       8
                           IT - Mnrp than                       nr .. .                                                             18                     11
                       C. Other engines:                                                    " v.              : v      ' I
                              I. Spark ignition engines of a cylinder capacity of:
                                 a) 250 cc or less                                             ;            ;
                                                                                                                                    22                      9    ,
                                 b) More than 250 cc:
                                     1 . For the industrial assembly of:
                                         Agricultural walking tractors of subheading 87.01 A,
                         , ,             Motor vehicles for the transport of persons, including
                                         vehicles designed for the transport of both passengers and
                                         goods, with a seating capacity or less than 15,
                                         Motor vehicles for the transport of goods or materials, with
                                         an engine of a cylinder capacity of less . than 2 800 cc,
                                         Special purpose motor vehicles of heading No 87.03 (b) ....                                 18                     7
                                    2. Other                                                                                         18                    12
                             II. Compression ignition engines:
                                 a) Manne engines ;
                                      1 . For the vessels of subheadings
                                            89.01 A , 89.01 B I , 89.02 A ,
                                            89 . 02 B I and 8Q.O"5 A ( b )                                                          15                Free
                                      2 . Other ( b ]                                             .                                 15                      Q
      .   -      .. i                                                                                                                                                i
                                                                                                                                                                     !
 1) Duty temporarily suspended in respect of engines intended to be fitted in aircraft imported duty free or built within the Community. This suspension is .
     subject to compliance with formalities and conditions to be determined by the competent national authorities.
(b) Entry under this subheading is subject to conditions to be determined by the competent authorities.
 ---pagebreak---  1 . 1 . 74                                   Official Journal of the European Communities                                                      No L 1 /307
Γ              ^                                                                                                                        Rate of Duty
       Heading                                                   Description .                                               autonomous         conventional
        number
                             .                    '                               *
                                         \      '                                                •                  |
                                                                       2                                                         "    3               4
        84.06         C. II. b) Other:
   (continued)                      1 . For the industrial assembly of:                   '          ■
                                        Agricultural walking tractors of subheading 87.01A,
                                        Motor vehicles for the transport of persons, including vehicles                                   • /
                                        designed for the transport of both passengers and goods, with
                                        a seating capacity of less than 15 ,
                                        Motor vehicles for the transport of goods or materials, with
                                        an engine of a cylinder capacity of less than 2 500 cc,
                                        Special purpose motor vehicles of heading No 87.03 (a) . . . .                               18     .         7
                /
                                   2.   Other                                                                         ..             18   ,   .      13
                      D. Parts :
                            I. For aircraft engines                                                                                12 (b>             5
                           II. For other engines                                 ........i....                ^        .      •      16           ,   7
                                                                                                                                 *
                                                                                /
        84.07         Hydraulic engines and motors (including water wheels and water turbines)                                 .     15
        84.08         Other engines and motors:
                      A. Reaction engines :                                                   1          :-
                            I. Turbo-jets developing a thrust of:                        \.        '
                               a) 2 500 kg or less                                  i                                              12 (b)
                               b) More than 2 500 kg . .                                                                   '       12 (b)             5
                           II. Other (tor example, ram-jets, pulse-jets, rocket engines)                                           12 (b)
                      B. Gasturbines:             x
                            I. Turbo-propellers developing a power of: ' ; ^                              ■"*   ''
                               a) 1 1 100 kW i or less                             ......              . Vl              '         15 (b)            7-5
                               b ) More; than 1       100 kW ?-.                                                                   12 (b)             5
                           il                                       "                                            ;       l
                                                                                                                                                     j' j
                      C. Other engines and motors                                               *                                   .14               7
                      D. Parts : -
                            I. Of reaction engines or of turbo-propellers                                                          12 (b)           . 5
                           II. Other                                                                          .......                14              5-5
        84.09         Mechanically propelled road rollers .... *                                                                     13               5   '
                                                               ,     i                      .
(a) Entry under this subheading is subject to conditions to be determined by the competent authorities.
(b) Duty temporarily suspended in respect of engine parts* engines and turbines intended to be fitted in aircraft imported duty free or built within the Com­
     munity. This suspension is subict to compliance weith formalities and conditions to be determined by the competent national (authorities.
 ---pagebreak---                                                                                                                                          Qî
No L 1 /308                         Official Journal of the European Communities                                            1 . 1 . 74
                                                                                                            Rate oi Duty
   Hcading
   number
                                                  Description                                     autonomous 1      conventional
                                                                                                                           •/.
                                                                                                     ■ %
      i                                               2-                                                3                   4
   84.10      Pumps (including motor pumps and turbo pumps) for liquids, whether or
              not fitted with measuring devices; liquid elevators of bucket, chain, screw,
              band and similar kinds:
              A. Delivery pumps fitted, or designed to be fitted, with a measuring device              15                 6-5
            I B. Other pumps:
            I       I. Pumps having a pressure capacity of 20 bars or more                             12 .            VO
                   II . Other pumps                                   .                                12                   6
                  III . Parts                                                         i .....   I ■' 12 . ,                 6          I
              C. Liquid elevators of bucket, chain, screw, band and similar kinds             .        14                  5-5
   84.11      Air pumps, vacuum pumps and air or gas compressors (including motor
              and turbo pumps and compressors, and (ree-piston generators for gas
              turbines); fans, blowers and the like:                    f
              A. Pumps and compressors:
                    I. Pumps (hand or foot operated) for inflating pneumatic tyres and the
                         like                                             ;.                                               65
                   II. Vacuum pumps creating a vacuum better than lO-'mbarjcentri-
                        fugal or axial compressors giving a compression ratio of not less
                        than 2 and a flow of more than 3 000 m® per minute ; stationary
                        reciprocating compressors of a weight exceeding 2 000 kg                       12                   9
              " III. Other pumps and compressors                                                       12                   6
                  IV. Parts                                   '                     .                  12                   6
              B. Free-piston generators for gas turbines                                               10                   4
              C Fans, blowers and the like                                                             13                  6-5
                                           \                    , . .
   84.12      Air conditioning machines, self-contained, comprising a motor-driven fan
              and elements for changing the temperature and humidity of air                             12                  8
   84.13      Furnace burners for liquid fuel (atomisers), for pulverised solid fuel or for
              gas; mechanical stokers, mechanical grates, mechanical ash dischargers and
              similar appliances ' . .                                   ....                           14             • 5-5        .
                                                                                                                        V.
   84.14      Industrial and laboratory furnaces and ovens, non-electric:
              A. Specially designed for the separation of irradiated nuclear fuels, for the
                 treatment of radio-active waste or for the recycling of irradiated nuclear
                 fuels (EURATOM)                                                                       11                  5-5
              B. Other .                                                      ;.....                   14                  5-5
 ---pagebreak--- 1 . 1 . 74                                Official Journal of the European Communities                              NoLl , ; ti
                                                               .–
                                                                                                            Rote of Duty
      Hcading                                           Description                               autonomous        conventional
       number
                                                                                                        •/.              •/.
         i                                                   2                                           3                4
       84.23      Excavating, levelling, tamping, boring and extracting machinery, stationary            I
                  or mobile, for earth , minerals or ores ( for example, mechanical shovels ,
                  coal-cutters, excavators, scrapers, levellers and bulldozers): pile-drivers ;
                  snow-ploughs , not self-propelled (including snow-plough attachments):
                  A. Excavating, levelling, tamping, boring and extracting machinery for
                      earth , minerals or ores :                                           '
                       I. Self-propelled, track-laying or wheeled, not capable of running on
                            rail
               ij          a ) Scrapers                                                                15     .           9
                           b ) Other machinery                                                         15               11
                           c ) Parts                                                               ' 15                   9
                       II . Other :
                             a) Boring and sinking machinery                                             9               3-5
                             b) Other                                                                   14               5-5
                  B. Pile-drivers ; snow-ploughs, not self-propelled (including snow-plough
                      attachments)                                                                      15               7-5
   ,   84.24      Agricultural and horticultural machinery for soil preparation or cultivation
                  (for example, ploughs, harrows, cultivators, seed and fertiliser distributors);       11               4-5
                  lawn and sports ground rollers
       84.25      Harvesting and threshing machineij ; straw and fodder presses; hay or
                  grass mowers ; winnowing and similar cleaning machines for seed , grain
                  or leguminous vegetables and egg-grading and other grading machines for
                  agricultural produce (other than those of a kind used in the bread grain               11              4-5
                  milling industry falling within heading No 84.29)
                                                                                 \
                                                                                                      • ii               5-5
       84.26      Dairy machinery (including milking machines)
       84.27      Presses, crushers and other machinery, of a kind used in wine-making,                                    6
                                                                                                         12
                  cider-making, fruit juice preparation or the like
       84.28      Other        agricultural,  horticultural,    poultry-keeping and  bee-keeping
                  machinery; germination plant fitted with mechanical or thermal equipment;                               5
                                                                                                         12
                  poultry incubators and brooders
       84.29 ,    Machinery of a kind used in the bread grain milling industry, and other
                  machinery (other than farm type machinery) for the working of cereals or                               6-5
                                                                                                         13
                  dried leguminous vegetables
       84.30      Machinery, not falling within any other heading of this Chapter, of a kind
                  used in the following food or drink industries : bakery, confectionery,
                  chocolate manufacture, macaroni, ravioli or similar cereal food manufac­
                  ture, the preparation of meat, fish , fmit or vegetables (including mincing or                          5
                  slicing machines), sugar manufacture or brewing                                        13
 ---pagebreak--- No L 1 /320                           Official Journal of the European Communities                                                         1 . 1 . 74
        (c) Hybrid integrated circuits in which passive and active elements, some obtained by thin- or thick -film
            technology (resistors, capacitors, interconnections, etc.), others by semi-conductor technology (diodes,
            transistors, monolithic integrated circuits, etc.), are combined, to all intents and purposes indivisibly, on
            a single insulating substrate (glass, ceramic, etc.). These circuits may also include miniaturised discrete
            components.                                                        - .                                1
  For the classification of the articles defined in this Note, heading No 85.21 shall take precedence over any other
  heading in the Tariff which might cover them by reference to, in particular, their function.
              ^                                                         .        .      ■■ .             :                  Rate of Duty
  Heading                                              Description                                           autonomous .           conventional
   number
                                                                                                                    •/.
                                                              2                                                     3                      4
                                                                                                                      . • )
   85.01         Electrical goods of the following descriptions: generators, motors, con­                                             /
                 verters (rotary or static), transformers, rectifiers and rectifying apparatus,
                 inductors :
                 A. Generators, motors (whether or not equipped with speed reducing,
                     changing or step-up gear) and rotary converters:        /
                       I. Synchronous motors of an output of not more than 18 watts ......                        14                      8-5
                      II. Other                                                 ...,,                        .    12                       5    .
                B. Transformers, static converters, rectifiers and rectifying apparatus;
                     inductors                           . . .'                                                   16                   , 65
                 C. Parts                                                                                -     . 15                        6
                                             '■                            •      i
   85.02         Electro-magnets; permanent magnets and articles of special materials for
                 permanent magnets, being blanks, of such magnets; electro-magnetic and '
                permanent magnet chucks, clamps, vices and similar work holders ; electro­
                magnetic clutches and couplings; electro-magnetic brakes; electro-magnetic
                lifting heads                                                       »....,                         15 - '                  6
   85.03        Primary cells and primary batteries                                                ...          ; 20                      20
                                                                                                                            .
   85.04        Electric accumulators :
                A. Lead-acid accumulators        . . . k ................. I                                      20                    • 10
                                                                                                           i
                B. Other- accumulators .                                             .v. . , . . . . . .          17                      7-5
                C. Parts:
                       L Wooden senarators                                                                        10                       4
                      II. Other                      V.            *..                           ....             17                      8-5      ,
                                                                                                             y
 ---pagebreak---   No L 1 /324                          Official Journal of the European Communities                                          1 . 1 . 74
                                                                                     1                        Rate o:f Duty
     Heading                                            Description                                  autonomous        conventional
     number
        1                                                    2                                             3                  4
     85.19        B. Resistors, fixed or variable (including potentiometers), other than
  (continued)         heating resistors                                                                   16                  8
                  C. Printed circuits                                                                     15                 10
                  D. Switchboards and control panels                                                  '   14                5-5
     85.20        Electric filament lamps and electric discharge lamps (including infra-red
                  and ultra-violet lamps); arc-lamps; electrically ignited photographic
                  flashbulbs :
                  A. Filament lamps for lighting                                                          15                  6
                  B. Other                                                                                18                  7
                  C. Parts                                                                                 15               7-5
     85.21        Thermionic, cold cathode and photo-calhode valves and tubes (including
                  vapour or gas filled valves and tubes, cathode-ray tubes, television camera
                  tubes and mercury arc rectifying valves and tubes); photocells ; mounted
                  piezo-electric crystals ; diodes, transistors and similar semi-conductor devices ;
                  electronic microcircuits :
                  A. Valves and tubes :
                        I. Rectifying valves and tubes                                                     20                 8
I                      II. Television camera tubes ; image converter or intensifier tubes ;
                            photomultipliers                                                               17                 7
I
                      III . Cathode-ray tubes for television sets                                          19                 15
                      IV. Phototubes (photoemissive cells )                                                16   •            6-5
                        V. Other                                                                        '  19                7-5
                  B. Photocells, including photo-transistors                                               16                6-5
                  C. Mounted piezo-electric crystals                                                       20                  8
                  D. Diodes, transistors and similar semi-conductor devices; electronic
                      microcircuits •
                        T -   WflfprR      not.   vpf.     r.ii"h   int-.n rhi tir          -             21                  Q
I               I
                     TT .     Ot.hpr         .       .........             ...............                ?1                17
                I E. Parts                                                      ...... .^                  15                  9
              I
      85.22       Electrical appliances and apparatus, having individual functions, not falling
                  within any other heading of this Chapter:
                  A. For the manufacture of the products mentioned in subheading 28.51A
                      ( EURATOM )                                                                          n                 5-5
                  B. Specially designed for the separation of irradiated nuclear fuels, for the
                      treatment of radio-active waste or for the recycling of irradiated
                      nuclear fuels ( EURATOM )                                                            11                5-5
                  C. Other                                                                                 13                 8
 ---pagebreak---  No L 1 /330                                    Official Journal of the European Communities                                          1 . 1 . 74
                              '                                     . CHAPTER 87
          VEHICLES, OTHER THAN RAILWAY OR TRAMWAY ROLLING-STOCK, AND PARTS THEREOF
Notes
1. For the purposes of this Chapter, tractors are deemed to be vehicles constructed essentially for hauling or
      pushing another vehicle, appliance or load, whether or not they contain subsidiary provision for the trans­
      port, in connection with the main use of the tractor, of tools, seeds, fertilisers or other goods.
2. Motor chassis fitted with cabs are to be treated as falling within heading No 87.02 and not within heading
      No 87.04.
3. Headings Nos 87.10 and 87.14 are to be taken not to apply to children's cycles which are not fitted with ball
      bearings nor to children's cycles which, though fitted with ball bearings, are not constructed in the normal
      form of adults' cycles. Such children's cycles are to be treated as falling within heading No 97.01 .
Additional Note
The headings of this Chapter are to be taken not to apply to railway or tramway rolling-stock designed
solely for running on rails.                  .                                       < -              .     ,
                                                                                                                         Rate of Duty
      Heading                                                  Description                                        autonomous     conventional
       number
       87.01          Tractors (other than those failing within heading No 87.07), whether or
                      not fitted with power take-offs, winches or pulleys :
                      A. Agricultural walking tractors, with either a spark ignition or a com­
                            pression ignition engine, of a cylinder capacity of:               ■     '
                              1.1000 cc or less                                                                     • 12
                             II. More than 1000 cc                                                              '     18
                      B. Agricultural tractors (excluding walking tractors) and forestry tractdrs,
                            wheeled (a)                                                                               20
                      C. Other;'
                             I. Wheeled , for semi-trailers                                                          20
                           II . Other                                                                                20
       87.02          Motor vehicles for the transport of persons, goods or materials (including
                      sports motor vehicles, other than those of heading No 87.09):
                      A. For the transport of persons, including vehicles designed for the
                            transport of both passengers and goods:
                              I. With either a spark ignition or a compression ignition engine:
                                 a) Motor coaches and buses with either a spark ignition engine of
                                     a cylinder capacity of 2 800 cc or more' or a compression ignition
                                     engine of a cylinder capacity of 2 500 cc or more                                29
                                 b) Other                                                                    i.       29
                            II. With other engines                                                                    25
                      B. For the transport of goods or materials:
                              I. Motor lorries specially designed for the transport of highly radio*
                        /'       active materials (EURATOM )                                                          10
                             II. Other:
                             r a) With either a spark ignition or a compression ignition engine:
                                     1. Motor lorries with either a spark Ignition engine of a
                         .               cylinder capacity of 2800 cc or more or a compression
                                         ignition engine of a cylinder capacity of 2 500 cc or more . .               28
                                     2. Other ;
                                        aa ; Dumpers                                                                 28
                                       bb ) Other ..                                                                 28
                                 b) With other engines ,-.                                               i . ..       25      Ï
                                                          V
(a)' Entry under thii subheading is subject to conditions to be determined by the competent authorities.
 ---pagebreak--- 1 . 1.74                            Official Journal of the European Communities                                   No L 1 / 339
                                                                                                          Rate of Dury
     Heading                                       Description                                     autonomous     conventional
     flamber
                                                                                                                        •/.
        1
                                                       î                                       !        3       I–I
                                                                                                                         4
                                                                                                                            ––
     90.20    Apparatus based on the use of X-rays or of the radiations from radio-active
              substances ( including radiography and radiotherapy apparatus ); X-ray
              generators ; X-ray tubes ; X-ray screens ; X-ray high tension generators ;
              X-ray control panels and desks ; X-ray examination or treatment tables,
              chairs and the like                                                                      16              6-5
     90.21    Instruments , apparatus or models , designed solely for demonstrational
              purposes ( for example, in education or exhibition ), unsuitable for other
              uses                                                                                     12                5
     90.22    Machines and appliances for testing mechanically the hardness, strength ,
             compressibility, elasticity and the like properties of industrial materials ( for
             example, metals, wood , textiles, paper or plastics)                                      15                6
     90.23    Hydrometers and similar instruments ; thermometers , pyrometers , baro­
              meters , hygrometers, psychrometers, recording or not ; any combination
             of these instruments :
             A. Mercury or other liquid-filled thermometers , for direct reading                       21                 2 .
              B. Hygrometers and psychrometers                                                         14               11
              C. Hydrometers and similar instruments, with or without thermometers ;
                  optical pyrometers                                                             .     17              10-5
              D. Other                                                                                 17                7
     90.24   Instruments and apparatus for measuring, checking or automatically con­
              trolling the flow , depth , pressure or other variables of liquids or gases, or
              for automatically controlling temperature, ( for example, pressure gauges,
             thermostats, level gauges , flow meters, heat meters , automatic oven-
             draught regulators ), not being articles falling within heading No 90.14 :
             A. Pressure gauges ( manometers)                                                          18               9     ,
             B. Thermostats                                                                            15                9
             C. Other                                                                                  16               9
     90.25   Instruments and apparatus for physical or chemical analysis (such as
             polarimeters, refractometers , spectrometers , gas analysis apparatus); instru­
             ments and apparatus for measuring or checking viscosity, porosity,
             expansion , surface tension or the like ( such as viscometers, porosimeters ,
             expansion meters); instruments and apparatus for measuring or checking
             quantities of heat , light or sound ( such as photometers ( including exposure
             meters), calorimeters ); microtomes                                                       16               10
     90.26   Gas, liquid and electricity supply or production meters; calibrating meters
             therefor                                                                                  15               9
 ---pagebreak--- No L 1 /362                          Official Journal of the European Communities                                            1 . 1.74
                                                              ANNEX
            HEADINGS OR SUBHEADINGS OF WHICH ONLY PART IS COVERED BY A GATT CON­
                 CESSION OR IN WHICH DIFFERENT CONCESSIONS HAVE BEEN GRANTED
                                                                                                                          R?te of
    Tarif*                                                                                                             conventional   !
   heading                                              Description of goods                                               duties     ;
                                                                                                                             %
   01.06        Other live animals :
                                            1  1
                ex C. Other: .
                        – Hares, partridges and pheasants                                                                   Free
   02.01      - Meat and edible offals of the animals falling within heading No 01.01, 01.02, 01.03 or
               01.04, fresh, chilled or frozen:                                          '
                A. Meat :                                                ' •               '
                    I]. Of bovine animals:
                        a) Of domestic bovine animals :
                            2. Frozen :
                                                                                                                             20   ■
                               aa) Careases, half-carcases ot 'compensated' quarters                                    within the
                               bb) Forequarters                                                                          limits of
                                                                             • i  °            ■ 1                        a global
                                 cc) Hindquarters                                                                     annual tariff
                                                                                                                        quota of
                                dd) Other:           '      -                                                          3» ooo
                                     11. Unboned (bone-in)                                                            me trie
                                                                                                                       tons of
                                     22. Boned or boneless :                                                             which
                                                                                                                       16 500
                                         aaa) Forequarters, whole or cut into a maximum of five pieces,                me trie
                                              each quarter being in a single block; 'compensated' quarters             tons ( ex-
                                              in two blocks, one of which contains the forequarter, whole
                                              or cut into a maximum of five pieces, and the other, the hind­           olMinB
                                              quarter, excluding the tenderloin, in one piece                          weight
                                                                                                                       of any
                                         bbb) Crop, chuck and blade and brisket cuts . . ........ . . . . . . . .         bone ;
                                                                                                                          axe
                               )         ccc) Other                                                                    subject
                                                                                                                          to     the
                                                                                                                       applic-
                                                                                                                       atxon of
                    ex b) Other:                                                                    'v              nonetary
                            – Frozen
                                                                                                                    <; ompens«i
                                                                                                                  )    atory
                                                                                                                    ; amounts
    03.03       Crustaceans and molluscs, whether in shell or not, fresh (live ot dead), chilled, frozen,
                salted, in brine or dried; crustaceans, in shell, simply boiled in water:
                A. Crustaceans:                    .     •.                   '       •      '
                    ex   I. Crawfish :                                                                                       25
                         ' – Crawfish tails                        <*                                ;