CELEX: 31979R2791
Language: en
Date: 1979-12-10 00:00:00
Title: Council Regulation (EEC) No 2791/79 of 10 December 1979 opening preferential tariffs for developing countries for raw or unmanufactured tobaccos, other than Virginia type, falling within subheadings 24.01 ex A and ex B of the Common Customs Tariff

Avis juridique important

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31979R2791

Council Regulation (EEC) No 2791/79 of 10 December 1979 opening preferential tariffs for developing countries for raw or unmanufactured tobaccos, other than Virginia type, falling within subheadings 24.01 ex A and ex B of the Common Customs Tariff  

Official Journal L 328 , 24/12/1979 P. 0077 - 0082

++++COUNCIL REGULATION ( EEC ) NO 2791/79  OF 10 DECEMBER 1979  OPENING PREFERENTIAL TARIFFS FOR DEVELOPING COUNTRIES FOR RAW OR UNMANUFACTURED TOBACCOS , OTHER THAN VIRGINIA TYPE , FALLING WITHIN SUBHEADINGS 24.01 EX A AND EX B OF THE COMMON CUSTOMS TARIFF  THE COUNCIL OF THE EUROPEAN COMMUNITIES ,  HAVING REGARD TO THE TREATY ESTABLISHING THE EUROPEAN ECONOMIC COMMUNITY , AND IN PARTICULAR ARTICLE 43 THEREOF ,  HAVING REGARD TO THE PROPOSAL FROM THE COMMISSION ( 1 ) ,  HAVING REGARD TO THE OPINION OF THE EUROPEAN PARLIAMENT ( 2 ) ,  HAVING REGARD TO THE OPINION OF THE ECONOMIC AND SOCIAL COMMITTEE ( 3 ) ,  WHEREAS , IN THE JOINT DECLARATION OF INTENT ON THE DEVELOPMENT OF TRADE RELATIONS WITH SRI LANKA , INDIA , MALAYSIA , PAKISTAN AND SINGAPORE ( 4 ) , THE COMMUNITY DECLARED ITS READINESS TO SEEK SOLUTIONS TO THE PROBLEMS WHICH MAY ARISE IN THE FIELD OF TRADE FOR THE COUNTRIES REFERRED TO AS WELL AS FOR DEVELOPING COUNTRIES SITUATED IN THE SAME GEOGRAPHICAL REGION ;  WHEREAS , PARTICULARLY FOR INDONESIA ; RAW OR UNMANUFACTURED TOBACCOS , OTHER THAN VIRGINIA TYPE , FALLING WITHIN SUBHEADING 24.01 EX A AND EX B , REPRESENT AN IMPORTANT EXPORT PRODUCT ; WHEREAS THE GENERALIZED PREFERENCES SCHEME MAY CONSTITUTE A SOLUTION FOR PROBLEMS ARISING IN THIS CONNECTION ; WHEREAS THESE TYPES OF TOBACCOS SHOULD THEREFORE BE INCLUDED IN THE GENERALIZED PREFERENCES SCHEME ;  WHEREAS , WITHIN THE CONTEXT OF UNCTAD , THE EUROPEAN ECONOMIC COMMUNITY OFFERED TO GRANT TARIFF PREFERENCES ON CERTAIN PROCESSED AGRICULTURAL PRODUCTS OF CHAPTERS 1 TO 24 OF THE COMMON CUSTOMS TARIFF WHICH ORIGINATE IN DEVELOPING COUNTRIES ; WHEREAS THE PREFERENTIAL TREATMENT PROPOSED IN THAT OFFER CONSISTS , IN RESPECT OF CERTAIN GOODS WHICH ARE SUBJECT TO THE TRADE ARRANGEMENTS LAID DOWN IN REGULATION ( EEC ) NO 1059/69 , OF A REDUCTION IN THE FIXED COMPONENT OF THE CHARGE APPLICABLE TO SUCH GOODS BY VIRTUE OF THAT REGULATION , AND , IN RESPECT OF PRODUCTS WHICH ARE SUBJECT TO THE SINGLE CUSTOMS DUTY , OF A REDUCTION IN SUCH DUTY ; WHEREAS PREFERENTIAL IMPORTS OF THE PRODUCTS CONCERNED COULD BE EFFECTED WITHOUT QUANTITATIVE RESTRICTIONS ; WHEREAS , IT APPEARS APPROPRIATE , HOWEVER , IN VIEW OF THE SENSITIVENESS OF THE TOBACCO SECTOR GENERALLY AND OF THE NEED TO SAFEGUARD THE INTERESTS OF THE ASSOCIATED COUNTRIES AND OF THE ACP STATES IN THIS FIELD , TO LAY DOWN FOR THESE RAW OR UNMANUFACTURED TOBACCOS SPECIAL CONDITIONS CONSISTING OF A REDUCTION OF THE CUSTOMS DUTY APPLICABLE TO THESE PRODUCTS WITHIN THE LIMITS OF A COMMUNITY TARIFF CEILING ;  WHEREAS THE OFFER MADE BY THE COMMUNITY INCLUDES A CLAUSE STATING THAT THE COMMUNITY DREW UP THE OFFER ON THE ASSUMPTION THAT ALL THE MAIN INDUSTRIALIZED COUNTRIES WHICH ARE MEMBERS OF THE OECD WOULD PARTICIPATE IN GRANTING PREFERENCES AND WOULD MAKE SIMILAR EFFORTS IN THIS DIRECTION ; WHEREAS , MOREOVER , IT IS EVIDENT FROM THE CONCLUSIONS WORKED OUT IN UNCTAD THAT THIS OFFER , WHILE BEING OF A TEMPORARY NATURE , DOES NOT CONSTITUTE A BINDING COMMITMENT AND , IN PARTICULAR , MAY BE WITHDRAWN WHOLLY OR IN PART AT A LATER DATE ; WHEREAS THIS POSSIBILITY MAY BE ADOPTED INTER ALIA WITH A VIEW TO REMEDYING ANY UNFAVOURABLE SITUATIONS WHICH MIGHT ARISE IN THE ACP STATES FOLLOWING THE IMPLEMENTATION OF THE GENERALIZED PREFERENCE SCHEME ;  WHEREAS , MOREOVER , THE CONFERENCE OF HEADS OF STATE OR OF GOVERNMENT OF THE MEMBER STATES AND THE STATES ACCEDING TO THE EUROPEAN COMMUNITIES HELD IN PARIS FROM 19 TO 21 OCTOBER 1972 INVITED THE COMMUNITY INSTITUTIONS AND THE MEMBER STATES PROGRESSIVELY TO ADOPT AN OVERALL POLICY OF DEVELOPMENT COOPERATION ON A WORLD-WIDE SCALE COMPRISING IN PARTICULAR THE IMPROVEMENT OF GENERALIZED PREFERENCES WITH THE AIM OF ACHIEVING A STEADY INCREASE IN IMPORTS OF MANUFACTURES FROM THE DEVELOPING COUNTRIES ;  WHEREAS TARIFF PREFERENCES HAVE BEEN APPLIED AS FROM THE SECOND HALF OF 1971 ; WHEREAS , HOWEVER , FOR CERTAIN TYPES OF TOBACCO THE SAID SYSTEM OF TARIFF PREFERENCES HAS BEEN MADE APPLICABLE FROM 1974 ; WHEREAS IT IS APPROPRIATE TO EXTEND THIS SYSTEM ALSO FOR TOBACCOS FALLING WITHIN SUBHEADINGS 24.01 EX A AND EX B ;  WHEREAS IT IS EXPEDIENT , THEREFORE , THAT THE COMMUNITY SHOULD OPEN FOR 1980 FOR THE SAID RAW OR UNMANUFACTURED TOBACCOS , OTHER THAN VIRGINIA TYPE , ORIGINATING IN THE COUNTRIES AND TERRITORIES LISTED IN THE ANNEX , A COMMUNITY CEILING OF 2 500 TONNES , AT A CUSTOMS DUTY RATE OF 7 % WITH A MINIMUM CHARGE OF 33 EUROPEAN UNITS OF ACCOUNT AND A MAXIMUM CHARGE OF 45 EUROPEAN UNITS OF ACCOUNT PER 100 KILOGRAMS NET WEIGHT ;  WHEREAS , HOWEVER , IN THE MULTILATERAL TRADE NEGOTIATIONS , IN ACCORDANCE WITH PARAGRAPH 6 OF THE TOKYO DECLARATION , THE COMMUNITY REAFFIRMED THAT SPECIAL TREATMENT SHOULD BE GRANTED TO THE LEAST DEVELOPED AMONG THE DEVELOPING COUNTRIES WHENEVER THIS IS POSSIBLE ; WHEREAS , THEREFORE , AS PART OF THE ABOVEMENTIONED COMMUNITY CEILING , PROVISION SHOULD BE MADE FOR THE CUSTOMS DUTIES ON IMPORTS ORIGINATING IN THE LEAST DEVELOPED DEVELOPING COUNTRIES APPEARING ON THE LIST DRAWN UP UNDER UNITED NATIONS RESOLUTION 3487 ( XXX ) OF 12 DECEMBER 1975 TO BE TOTALLY SUSPENDED ;  WHEREAS , IN ACCORDANCE WITH PROTOCOL 23 TO THE ACT OF ACCESSION ( 5 ) , THE GENERALIZED TARIFF PREFERENCE SCHEME BECAME FULLY APPLICABLE IN THE NEW MEMBER STATES ON 1 JANUARY 1974 ;  WHEREAS IT IS ESSENTIAL TO RESERVE THE BENEFIT OF THIS TARIFF SUSPENSION FOR PRODUCTS ORIGINATING IN THE COUNTRIES AND TERRITORIES UNDER CONSIDERATION , THE CONCEPT OF  " ORIGINATING PRODUCTS " BEING DETERMINED IN ACCORDANCE WITH THE PROCEDURE LAID DOWN IN ARTICLE 14 OF COUNCIL REGULATION ( EEC ) NO 802/68 OF 27 JUNE 1968 ON THE COMMON DEFINITION OF THE CONCEPT OF THE ORIGIN OF GOODS ( 6 ) ; WHEREAS THE CHARGING OF IMPORTS AGAINST A CEILING MUST BE CARRIED OUT AS AND WHEN THE TOBACCOS CONCERNED ARE PRESENTED FOR CUSTOMS CLEARANCE UNDER COVER OF DECLARATIONS THAT THEY ARE INTENDED FOR FREE CIRCULATION AND ARE ACCOMPANIED BY A CERTIFICATE OF ORIGIN ; WHEREAS THIS METHOD OF ADMINISTRATION MUST MAKE PROVISION FOR THE RE-INTRODUCTION OF CUSTOMS DUTIES AS SOON AS THE CEILING IS REACHED AT COMMUNITY LEVEL ;  WHEREAS SUCH METHOD OF ADMINISTRATION CALLS FOR VERY CLOSE AND PARTICULARLY RAPID COOPERATION BETWEEN MEMBER STATES AND THE COMMISSION , WHICH MUST , IN PARTICULAR , BE ABLE TO OBSERVE THE EXTENT TO WHICH CHARGES ARE MADE AGAINST THE CEILING AND INFORM MEMBER STATES THEREOF ; WHEREAS SUCH COOPERATION SHOULD BE PARTICULARLY CLOSE IN VIEW OF THE NEED FOR THE COMMISSION TO BE ABLE TO TAKE APPROPRIATE MEASURES TO RE-INTRODUCE CUSTOMS DUTIES EITHER GENERALLY OR INDIVIDUALLY , WHEN THE CEILING IS REACHED ;  WHEREAS MEASURES SHOULD BE PROVIDED FOR WHICH WILL ENABLE ANY SERIOUS DISRUPTION IN ANY SECTOR OF THE ECONOMIC ACTIVITY OF THE COMMUNITY TO BE AVOIDED ; WHEREAS TO THIS END , THE COMMISSION SHOULD BE EMPOWERED TO RE-INTRODUCE PARTIALLY OR WHOLLY THE LEVYING OF CUSTOMS DUTIES IN ORDER THAT SUCH DISRUPTION MAY BE AVOIDED ,  HAS ADOPTED THIS REGULATION :  ARTICLE 1  1 . FROM 1 JANUARY TO 31 DECEMBER 1980 , THE DUTIES UNDER THE COMMON CUSTOMS TARIFF RELATING TO RAW OR UNMANUFACTURED TOBACCO , OTHER THAN VIRGINIA TYPE , FALLING WITHIN SUBHEADINGS 24.01 EX A AND EX B SHALL BE SUSPENDED AT 7 % WITH A MINIMUM CHARGE OF 33 EUROPEAN UNITS OF ACCOUNT PER 100 KILOGRAMS NET WEIGHT AND A MAXIMUM CHARGE OF 45 EUROPEAN UNITS OF ACCOUNT PER 100 KILOGRAMS NET WEIGHT .  HOWEVER , AS PART OF THE COMMUNITY CEILING REFERRED TO IN PARAGRAPH 3 , COMMON CUSTOMS TARIFF DUTIES ON IMPORTS ORIGINATING IN THE DEVELOPING COUNTRIES LISTED IN ANNEX B SHALL BE TOTALLY SUSPENDED .  2 . THIS TARIFF SUSPENSION SHALL APPLY SOLELY TO PRODUCTS ORIGINATING IN THE COUNTRIES AND TERRITORIES LISTED IN ANNEX A .  HOWEVER , THOSE IMPORTS WHICH ENJOY EXEMPTION FROM CUSTOMS DUTIES UNDER OTHER PREFERENTIAL TARIFF ARRANGEMENTS GRANTED BY THE COMMUNITY MAY NOT BE CHARGED AGAINST THE CEILING REFERRED TO IN PARAGRAPH 3 .  FOR THE PURPOSES OF THE APPLICATION OF THIS REGULATION THE CONCEPT OF " ORIGINATING PRODUCTS " SHALL BE DETERMINED IN ACCORDANCE WITH THE PROCEDURE LAID DOWN IN ARTICLE 14 OF REGULATION ( EEC ) NO 802/68 .  3 . SUBJECT TO ARTICLES 2 AND 4 THIS SUSPENSION SHALL BE GRANTED FOR THE TOBACCOS IN QUESTION UP TO A COMMUNITY CEILING OF 2 500 TONNES .  ARTICLE 2  AS SOON AS THE CEILING CALCULATED IN ACCORDANCE WITH THE PROVISIONS OF ARTICLE 1 ( 3 ) , WHICH IS LAID DOWN FOR COMMUNITY IMPORTS OF PRODUCTS ORIGINATING IN ALL OF THE COUNTRIES AND TERRITORIES REFERRED TO IN ARTICLE 1 ( 2 ) , IS REACHED AT COMMUNITY LEVEL , THE LEVYING OF CUSTOMS DUTIES ON IMPORTS OF THE TOBACCOS FROM ALL THE COUNTRIES AND TERRITORIES LISTED IN ANNEX A MAY AT ANY TIME BE RE-INTRODUCED UNTIL THE END OF THE PERIOD REFERRED TO IN ARTICLE 1 ( 1 ) .  ARTICLE 3  1 . IMPORTS OF THE PRODUCTS IN QUESTION SHALL BE CHARGED AGAINST THE COMMUNITY CEILING AS AND WHEN THE TOBACCOS IN QUESTION ARE ENTERED FOR FREE CIRCULATION , AND PROVIDED THAT THEY ARE ACCOMPANIED BY A CERTIFICATE OF ORIGIN PURSUANT TO THE RULES LAID DOWN IN ARTICLE 1 ( 2 ) .  2 . GOODS MAY BE CHARGED AGAINST THE CEILING ONLY IF THE CERTIFICATE OF ORIGIN REFERRED TO IN PARAGRAPH 1 IS SUBMITTED BEFORE THE DATE ON WHICH THE LEVYING OF DUTIES IS RE-INTRODUCED .  3 . THE EXTENT TO WHICH THE CEILING HAS BEEN USED UP SHALL BE DETERMINED AT COMMUNITY LEVEL ON THE BASIS OF THE IMPORTS CHARGED IN ACCORDANCE WITH PARAGRAPHS 1 AND 2 .  ARTICLE 4  1 . THE COMMISSION , IN CLOSE COOPERATION WITH THE MEMBER STATES , SHALL TAKE ALL NECESSARY MEASURES TO ENSURE THAT THE ABOVE PROVISIONS ARE APPLIED .  2 . THE COMMISSION SHALL ISSUE A REGULATION TO RE-INTRODUCE THE LEVYING OF CUSTOMS DUTIES IN RESPECT OF ALL THE COUNTRIES AND TERRITORIES REFERRED TO IN ARTICLE 1  ( 2 ) IN ACCORDANCE WITH ARTICLE 2 .  ARTICLE 5  MEMBER STATES SHALL INFORM THE COMMISSION PERIODICALLY OF IMPORTS OF THE PRODUCTS IN QUESTION CHARGED AGAINST THE COMMUNITY CEILING LAID DOWN IN ARTICLE 1 ( 3 ) . THIS INFORMATION SHALL SHOW BOTH THE VALUE , EXPRESSED IN EUROPEAN UNITS OF ACCOUNT , AND THE QUANTITIES EXPRESSED IN TONNES .  ARTICLE 6  WHEN PRODUCTS BENEFITING FROM THE TREATMENT PROVIDED FOR IN ARTICLE 1 ARE IMPORTED INTO THE COMMUNITY AT SUCH PRICES THAT COMMUNITY PRODUCERS OF PRODUCTS SIMILAR TO OR IN DIRECT COMPETITION WITH THEM SUFFER OR ARE LIKELY TO SUFFER FROM SERIOUS DISADVANTAGE , THE LEVYING OF CUSTOMS DUTIES MAY BE RE-INTRODUCED IN WHOLE OR IN PART ON THE PRODUCTS IN QUESTION IN RESPECT OF THE COUNTRIES OR TERRITORIES WHICH ARE THE CAUSE OF THE DISADVANTAGE . SUCH MEASURES MAY ALSO BE TAKEN IN THE CASE OF ACTUAL OR POTENTIAL SERIOUS DISADVANTAGE IN A SINGLE REGION OF THE COMMUNITY .  ARTICLE 7  1 . THE COMMISSION MAY DECIDE , BY MEANS OF A REGULATION , TO RE-INTRODUCE THE LEVYING OF CUSTOMS DUTIES FOR A SPECIFIED PERIOD , IN ORDER TO ENSURE THAT ARTICLE 6 IS APPLIED .  2 . IN THE EVENT OF SUCH ACTION BEING REQUESTED BY A MEMBER STATE , THE COMMISSION SHALL DECIDE WITHIN A PERIOD OF NOT MORE THAN 10 WORKING DAYS AFTER THE REQUEST HAS BEEN RECEIVED AND SHALL INFORM THE MEMBER STATES OF THIS DECISION .  3 . ANY MEMBER STATE MAY REFER TO THE COUNCIL THE MEASURE TAKEN BY THE COMMISSION , WITHIN A PERIOD OF NOT MORE THAN 10 WORKING DAYS AFTER IT HAS BEEN INFORMED THEREOF . THE FACT THAT THE MATTER IS REFERRED TO THE COUNCIL SHALL NOT CAUSE THE MEASURE TO BE SUSPENDED . THE COUNCIL SHALL MEET IMMEDIATELY . IT MAY , BY ACTING ON A QUALIFIED MAJORITY , AMEND OR RESCIND THE MEASURE IN QUESTION .  ARTICLE 8  ARTICLES 6 AND 7 SHALL NOT PREJUDICE THE APPLICATION OF THE PROTECTIVE CLAUSES DRAWN UP IN CONNECTION WITH THE COMMON AGRICULTURAL POLICY PURSUANT TO ARTICLE 43 OF THE TREATY NOR THOSE DRAWN UP IN CONNECTION WITH THE COMMON COMMERCIAL POLICY PURSUANT TO ARTICLE 113 OF THE TREATY .  ARTICLE 9  THIS REGULATION SHALL ENTER INTO FORCE ON 1 JANUARY 1980 .  THIS REGULATION SHALL BE BINDING IN ITS ENTIRETY AND DIRECTLY APPLICABLE IN ALL MEMBER STATES .  DONE AT BRUSSELS , 10 DECEMBER 1979 .  FOR THE COUNCIL  THE PRESIDENT  T . HUSSEY  ( 1 ) OJ NO C 234 , 17 . 9 . 1979 , P . 81 .  ( 2 ) OJ NO C 309 , 10 . 12 . 1979 , P . 57 .  ( 3 ) OJ NO C 297 , 28 . 11 . 1979 , P . 14 .  ( 4 ) OJ NO L 73 , 27 . 3 . 1972 , P . 195 .  ( 5 ) OJ NO L 73 , 27 . 3 . 1972 , P . 14 .  ( 6 ) OJ NO L 148 , 28 . 6 . 1968 , P . 1 .  ANNEX A  LIST OF DEVELOPING COUNTRIES AND TERRITORIES ENJOYING GENERALIZED TARIFF PREFERENCES ( 1 )  I . INDEPENDENT COUNTRIES  660 AFGHANISTAN ( 2 )  208 ALGERIA  330 ANGOLA  528 ARGENTINA  453 BAHAMAS  640 BAHRAIN  666 BANGLADESH ( 2 )  469 BARBADOS  284 BENIN ( 2 )  675 BHUTAN ( 2 )  516 BOLIVIA  391 BOTSWANA ( 2 )  508 BRAZIL  676 BURMA  328 BURUNDI ( 2 )  302 CAMEROON  306 CENTRAL AFRICAN REPUBLIC ( 2 )  244 CHAD ( 2 )  512 CHILE  480 COLOMBIA  375 COMOROS  318 CONGO  436 COSTA RICA  448 CUBA  600 CYPRUS  460 DOMINICA  456 DOMINICAN REPUBLIC  500 ECUADOR  220 EGYPT  428 EL SALVADOR  310 EQUATORIAL GUINEA  334 ETHIOPIA ( 2 )  815 FIJI  314 GABON  252 GAMBIA ( 2 )  276 GHANA  473 GRENADA  416 GUATEMALA  260 GUINEA ( 2 )  257 GUINEA BISSAU  488 GUYANA  452 HAITI ( 2 )  424 HONDURAS  664 INDIA  700 INDONESIA  616 IRAN  612 IRAQ  272 IVORY COAST  464 JAMAICA  338 JIBUTI  628 JORDAN  696 KAMPUCHEA ( CAMBODIA )  346 KENYA  810 KIRIBATI  636 KUWAIT  684 LAOS ( 2 )  604 LEBANON  395 LESOTHO ( 2 )  268 LIBERIA  216 LIBYA  370 MADAGASCAR  386 MALAWI ( 2 )  701 MALAYSIA  667 MALDIVES ( 2 )  232 MALI ( 2 )  228 MAURITANIA  373 MAURITIUS  412 MEXICO  204 MOROCCO  366 MOZAMBIQUE  803 NAURU  672 NEPAL ( 2 )  432 NICARAGUA  240 NIGER ( 2 )  288 NIGERIA  652 NORTH YEMEN ( 2 )  649 OMAN  662 PAKISTAN  440 PANAMA  801 PAPUA NEW GUINEA  520 PARAGUAY  504 PERU  708 PHILIPPINES  644 QATAR  247 REPUBLIC OF CAPE VERDE  066 ROMANIA  324 RWANDA ( 2 )  819 WESTERN SAMOA ( 2 )  311 SAO TOME AND PRINCIPE  632 SAUDI ARABIA  248 SENEGAL  355 SEYCHELLES AND DEPENDENCIES  264 SIERRA LEONE  706 SINGAPORE  806 SOLOMON ISLANDS  342 SOMALIA ( 2 )  728 SOUTH KOREA  656 SOUTH YEMEN ( 2 )  669 SRI LANKA  465 ST LUCIA  467 ST VINCENT  224 SUDAN ( 2 )  492 SURINAM  393 SWAZILAND  608 SYRIA  352 TANZANIA ( 2 )  680 THAILAND  280 TOGO  817 TONGA  472 TRINIDAD AND TOBAGO  212 TUNISIA  807 TUVALU  350 UGANDA ( 2 )  647 UNITED ARAB EMIRATES  236 UPPER VOLTA ( 2 )  524 URUGUAY  484 VENEZUELA  690 VIETNAM  048 YUGOSLAVIA  322 ZAIRE  378 ZAMBIA  II . COUNTRIES AND TERRITORIES  DEPENDENT OR ADMINISTERED , OR FOR WHOSE EXTERNAL RELATIONS MEMBER STATES OF THE COMMUNITY OR THIRD COUNTRIES ARE WHOLLY OR PARTLY RESPONSIBLE  808 AMERICAN OCEANIA ( 3 )  802 AUSTRALIAN OCEANIA ( CHRISTMAS ISLAND , COCOS  ( KEELING ) ISLANDS , HEARD ISLAND AND MCDONALD ISLANDS , NORFOLK ISLAND )  421 BELIZE  413 BERMUDA  357 BRITISH INDIAN OCEAN TERRITORY  703 BRUNEI  463 CAYMAN ISLANDS  529 FALKLAND ISLANDS AND DEPENDENCIES  822 FRENCH POLYNESIA  044 GIBRALTAR  740 HONG KONG  743 MACAO  377 MAYOTTE  476 NETHERLANDS ANTILLES  809 NEW CALEDONIA AND DEPENDENCIES  816 NEW HEBRIDES  814 NEW ZEALAND OCEANIA ( TOKELAU AND NIUE ISLANDS ; COOK ISLANDS )  810 PITCAIRN  890 POLAR REGIONS ( FRENCH SOUTHERN AND ANTARCTIC TERRITORIES , AUSTRALIAN ANTARCTIC TERRITORIES , BRITISH ANTARCTIC TERRITORIES )  329 ST HELENA AND DEPENDENCIES  454 TURKS AND CAICOS ISLANDS  457 VIRGIN ISLANDS OF THE UNITED STATES  811 WALLIS AND FUTUNA ISLANDS  451 WEST INDIES  NOTE : THE ABOVE LISTS MAY BE AMENDED SUBSEQUENTLY TO TAKE ACCOUNT OF CHANGES IN THE INTERNATIONAL STATUS OF COUNTRIES OR TERRITORIES .  ( 1 ) THE CODE NUMBER PRECEEDING THE NAME OF EACH BENEFICIARY COUNTRY OR TERRITORY IS THAT GIVEN IN  " GEONOMENCLATURE 1980 " ( REGULATON ( EEC ) NO 2566/79 - OJ NO L 294 , 21 . 11 . 1979 , P . 5 ) .  ( 2 ) THIS COUNTRY IS ALSO INCLUDED IN ANNEX B .  ( 3 ) AMERICAN OCEANIA INCLUDES : GUAM , AMERICAN SAMOA  ( INCLUDING SWAIN'S ISLAND ) , MIDWAY ISLANDS , JOHNSTON AND SAND ISLANDS , WAKE ISLAND AND THE TRUST TERRITORY OF THE PACIFIC ISLANDS ( THE CAROLINE , MARIANAS AND MARSHALL ISLANDS ) .  ANNEX B  LIST OF LEAST DEVELOPED DEVELOPING COUNTRIES  660 AFGHANISTAN  666 BANGLADESH  284 BENIN  675 BHUTAN  391 BOTSWANA  328 BURUNDI  306 CENTRAL AFRICAN REPUBLIC  244 CHAD  334 ETHIOPIA  252 GAMBIA  260 GUINEA  452 HAITI  684 LAOS  395 LESOTHO  386 MALAWI  667 MALDIVES  232 MALI  672 NEPAL  240 NIGER  652 NORTH YEMEN  324 RWANDA  819 WESTERN SAMOA  342 SOMALIA  656 SOUTH YEMEN  224 SUDAN  352 TANZANIA  350 UGANDA  236 UPPER VOLTA