CELEX: 31988R4258
Language: en
Date: 1988-12-19 00:00:00
Title: Council Regulation (EEC) No 4258/88 of 19 December 1988 applying generalized tariff preferences for 1989 in respect of certain agricultural products originating in developing countries

31 . 12. 88                               Official Journal of the European Communities                              No L 375/47
                                          COUNCIL REGULATION (EEC) No 4258/88
                                                         of 19 December 1988
                  applying generalized tariff preferences for 1989 in respect of certain agricultural products
                                                  originating in developing countries
THE COUNCIL OF THE EUROPEAN COMMUNITIES,                               Committee in particular by all the preference-giving
                                                                        countries ;
Having regard to the Treaty establishing the European
Economic Community, and in particular Article 113                      Whereas the temporary and non-binding nature of the
thereof,                                                               system means that the offer may be withdrawn wholly
                                                                       or in part at a later stage, thus maintaining the possibil­
                                                                       ity of remedying any unfavourable situations which
Having regard to the proposal from the Commis­                         might arise, including in the African, Caribbean and
sion ('),                                                              Pacific States (ACP States) following the implementa­
                                                                       tion of the system ;
Having regard to the opinion of the European Parlia­
ment (2),                                                              Whereas experience from the application of the Com­
                                                                       munity scheme in the first 15 years has shown that the
Having regard to the opinion of the Economic and                       scheme has to an appreciable extent achieved its
Social Committee (3),                                                  intended objectives ; whereas it is therefore appropriate
                                                                       to maintain its fundamental features, namely a reduc­
                                                                       tion in customs duties without any restriction in the
Whereas within the context of UNCTAD, the Euro­                        quantities imported for certain agricultural products
pean Economic Community offered to grant tariff pre­                   listed in Annex II, and a reduction in customs duties
ferences on certain agricultural products of Chapters 1                within the limits of Community tariff quotas for pre­
to 24 of the Common Customs Tariff which originate                     served pineapples, extracts of coffee and tobacco ;
in developing countries : whereas the preferential treat­
ment proposed in that offer consists, in respect of cer­               Whereas, from 1 March 1986, the Kingdom of Spain
tain goods which are subject to the trade arrangements                 and the Portuguese Republic shall apply the Com­
laid down in Regulation (EEC) No 3033 /80 (4), of a                    munity system of generalized preferences, in compli­
reduction in the fixed component of the charge appli­                  ance with Articles 178 and 365 of the Act of Accession ;
cable to such goods by virtue of that Regulation, and,
in respect of products which are subject to the single                 Whereas in the multilateral trade negotiations, in
customs duty, of a reduction in such duty ; whereas pre­               accordance with paragraph 6 of the Tokyo Declaration,
ferential imports of the products concerned should be                  the Community reaffirmed that special treatment
effected in general without quantitative restrictions ;                could, whenever possible, be granted to the least devel­
                                                                       oped among the developing countries : whereas, there­
Whereas the positive role played by this system in                     fore, the agricultural products listed in Annex IV, ori­
improving access for developing countries to the mar­                  ginating in the least-developed developing countries
kets of the preference-giving countries was recognized                 which appear in the list in Annex V to this Regulation,
at the ninth session of the UNCTAD Special Com­                        should be totally exempt from customs duties ;
mittee on Preferences ; whereas it was there agreed that
the objectives of the generalized preferences scheme                   Whereas according to the case law of the Court of Jus­
would not be fully achieved by the end of 1980, that                   tice it is illegal to allocate Community quotas among
consequently it should be prolonged beyond the initial                 the Member States unless compelling circumstances of
period and that an overall review of the system should                 an administrative, technical or economic character
take place in 1990 ;                                                   make it impossible to do otherwise ; whereas in addi­
                                                                       tion in cases where allocation is decided upon a
Whereas it is desirable therefore that the Community                   mechanism is to be provided so as to protect the integ­
continue to apply generalized tariff preferences, in the               rity of the common customs tariff;
context of the conclusions reached in UNCTAD and in
accordance with the intentions expressed in the said                   Whereas it is impossible within the brief period before
                                                                       the entry into force of this Regulation for the adminis­
                                                                       trations of the Member States to create the administra­
                                                                       tive and technical infrastructure required for central­
(')   OJ  No C 302, 28. 1 1. 1988, p. 88.                              ized administration of the quotas for agricultural prod­
0     OJ  No C 326, 19. 12.  1988.                                     ucts set out in Annex I, it being in particular impossible
P)    OJ  No C 318, 12. 12.  1988.
(«)   OJ  No L 323, 29. 1 1. 1988, p. 1 .                              to synchronize computer programmes between the
 ---pagebreak---  No L 375 /48                          Official Journal of the European Communities                               31 . 12. 88
Member States and the Commission ; whereas the tech­              in respect of each of them, without quantitative limita­
nical equipment available to the administrations of the           tions ; whereas the benefit of such preferential terms
Member States varies from one to another, thus making             should be reserved for products originating in the coun­
it uncertain that within the short time available it              tries and territories under consideration, the concept of
would be possible to ensure efficient,    secure and even­        'originating products' being adopted in accordance
handed administration of the centralized scheme in                with Commission Regulation (EEC) No 693/88 (3);
1989 ; whereas it is anticipated that these compelling
circumstances will not re-occur in 1990 and thereafter ;          Whereas the Republic of Korea does not treat the Com­
                                                                  munity on an equal footing with other trade partners
                                                                  and whereas it has taken discriminatory measures in
                                                                  respect of the Community in the sphere of the protec­
Whereas it is appropriate to provide for a protective             tion of intellectual property ; whereas therefore it is
mechanism by the establishment of a Community                     inappropriate that the Republic of Korea should ben­
reserve of 30% with a system of automatic transfer                efit from the scheme of generalized tariff preferences as
from the Member States to the reserve of their allocated          long as this practice continues ;
shares once the reserve has been used up to the 80 %
level ;                                                           Whereas it is necessary to establish complete statistics
                                                                  on imports admitted in accordance with the provisions
                                                                  of this Regulation and to apply to the collection, pre­
                                                                  paration and transmission of these statistics Council
Whereas if, in the course of the quota period, the Com­           Regulations (EEC) No 1 736/75 (4) and (EEC)
munity reserve is almost fully used, it is essential that         No 3367/87 (5);
the Member States return to the said reserve all of the
unused part of their shares, in order to ensure that part         Whereas, since the Kingdom of Belgium, the Kingdom
of a Community tariff qudta does not remain unused in             of the Netherlands and the Grand Duchy of Luxem­
a Member State when it could be utilized in others ;              bourg are united within and jointly represented by the
                                                                  Benelux Economic Union, any measure concerning the
                                                                  administration of the shares allocated to that economic
                                                                  union may be carried out by any one of its members,
Whereas it is necessary to ensure equal and continous
access for all Community importers to the Community
tariff quotas and the uninterrupted application of the
rate laid down for such quotas to all imports of the              HAS ADOPTED THIS REGULATION :
products concerned into all Member States until the
quotas are used up ;                                                                           Article 1
                                                                  1.    From 1 January to 31 December 1989, the Common
                                                                  Customs duties shall be :
Whereas, having regard to the rules applying to the
repayment or remission of import or export duties, and            — partially or totally suspended within the framework
in particular to Council Regulation (EEC) No 1430/                     of global quotas in respect of the products listed in
79 (') and Commission Regulation (EEC) No 3040/                        Annex I ,
83 (2), a procedure should be laid down to regularize
imports actually made within the quotas opened under              — partially or totally suspended in respect of the prod­
this Regulation and thus provision should be made for                  ucts listed in Annex II,
the Commission to be able to take appropriate mea­
sures ;                                                           — totally suspended in respect of the products listed in
                                                                       Annex IV.
                                                                  Spain and Portugal shall apply on the imports of prod­
Whereas such methods of administration call for close             ucts referred to above the customs duties established in
and particularly rapid cooperation between the Mem­               accordance with Articles 178 and 365 of the 1985 Act of
ber States and the Commission ;                                   Accession .
                                                                  2. The arrangements laid down in paragraph 1 shall
                                                                  apply only in respect of products originating in the
 Whereas it is expedient that the Community should                 countries and territories :
 authorize the importation of the products referred to in
 Annex II, originating in the countries and territories           — listed in Annex III, as regards some products in
 listed in Annex III, subject to the customs duties given              Annex I and the products in Annex II,
                                                                   0 OJ No L 77, 22 . 3. 1988, p. 1 .
 (') OJ No L 175, 12. 7. 1979, p. 1 .                              C) OJ No L 1 83, 1 4. 7. 1 975, p. 3.
 0 OJ No L 297, 29. 10. 1983 , p. 13 .                             (5) OJ No L321.ll . 11 . 1987, p. 3.
 ---pagebreak--- 31 . 12 . 88                           Official Journal of the European Communities                             No L 375 /49
— listed in Annex V, as regards the products in                                             Article 3
     Annexes I and IV.
                                                                  A first tranche of 70 % of each of the Community tariff
3. The preferences granted by this Regulation are sus­            quotas listed in Annex I shall be apportioned among
pended, on a temporary basis, for products originating            the Member States ; the shares for each Member State
in the Republic of Korea.                                         shall, subject to Article 5, be valid until 31 December
                                                                   1989 and shall be those indicated in cplumn 6 of
                                                                  Ann6x I against each product subject to quotas listed
The benefit of the tariff quotas opened for imports of            therein .
unmanufactured tobaccos specified in Annex I is not
granted for products originating in China.                        2. The second tranche of each of the tariff quotas
                                                                  shall constitute the reserve specified in each case in col­
                                                                  umn 5 of Annex I.
4. Preferential entry as provided for in this Regulation
shall be subject to conformity with the rules of the ori­
gin of products determined by Regulation ( EEC)
No 693 / 88 .
                                                                                            Article 4
Entry under the tariff quota opened for imports of
unmanufactured Virginia 'flue-cured' type tobaccos                Where a Member State has used all of its quota share it
shall be subject to the production of a certificate of            draws on the reserve in accordance with the procedures
authenticity issued by one of the authorities listed in           laid down in Article 8 relating to fixed duty-free
Annex I to Commission Regulation (EEC) No 4128/                   amounts .
87 0.
Pisco and singani, listed in Annexes II and IV and fall­
ing within CN code ex 2208 90 51 , and tequila falling                                      Article 5
within CN code ex 2208 90 53, shall qualify for the pre­
ferential system subject to the production of a certifi­
                                                                  1.   Once at least 80 % of the reserve of one of the tariff
cate of authenticity appearing in the certificate of ori­
gin and drawn up according to the procedure referred              quotas, as defined in Article 7 (2), has been used up,
                                                                  the Commission shall inform the Member States there­
to in Regulation (EEC) No 693 /88.
                                                                  of.
5 . The tariff quotas and the partial or total suspen­            2. It shall also notify Member States in this case of
sions of duties, without quantitative limitations, shall          the date from which drawings on the Community
be administered in accordance with the following pro­            reserve must be made according to the provisions laid
visions .                                                         down in Article 8 .
                                                                  3 . Within a time limit fixed by the Commission as
                                                                  from the date referred to in paragraph 2, Member States
                        SECTION I                                 shall be required to return to the reserve all the quanti­
                                                                  ties which have not been used on that date, within the
                                                                  meaning of Article 6 (2).
   Provisions concerning the administration of the global
                 Community tariff quotas
                           Article 2                                                        Article 6
Community imports of the products listed in Annex I                1.  The Member States shall ensure free access to the
shall benefit from the customs duties specified for each          shares allocated, or those that have been drawn to
product, within the volumes specified in column 5 of              them, for importers of the said goods. The Member
that Annex.                                                       States shall take all the appropriate measures to ensure
                                                                  that the drawings that they effect pursuant to Article 3
                                                                  may be charged without interruption against the quota
Those imports which enjoy exemption from customs                   amounts .
duties under other preferential tariff arrangements
granted by the Community may not be charged against               2. The extent to which a Member State has used up its
these tariff quotas listed in Annex I.                             share shall be determined on the basis of imports of the
                                                                   said goods which have been entered for free circulation
                                                                   and which are accompanied by a certificate of origin in
(') OJ No L 387, 31 . 12. 1987, p. 1 .                             accordance with the rules referred to in Article 1 (4).
 ---pagebreak---  No L 375 /50                          Official Journal of the European Communities                                 31 . 12. 88
 3. Goods shall qualify for a tariff quota only if the            and shall inform each of them as soon as it receives
certificate of origin referred to in paragraph 2 is submit­       notification of the exhausting of the volumes opened.
ted before the date on which the levying of duties is              It shall ensure that the drawing which uses up any of
reintroduced.                                                     these quotas is limited to the balance available and, to
                                                                  this end, specify the amount to the Member State
                                                                  which proceeds to the last drawing.
                                                                  The fact that the quota amounts have been used shall
                          Article 7                               forthwith be brought to the notice of Member States.
                                                                  This communication shall be the subject of a publica­
By 28 February 1990, at the latest, Member States shall           tion in the Official Journal of the European Communi­
                                                                  ties, C Series.
notify the Commission of the final total of the quanti­
ties charged and any balance of the shares still unused
at 31 December 1989. Up to the limit of the balances
remaining, and at the request of the Member States, the
Commission shall authorize the Member States to                                          SECTION II
make any necessary regularization of the quantities
charged against imports actually made during the                     Products of Chapters 1 to 24 of the Common Customs
period reffered to in Article 1 ( 1 ). The Commission                   Tariff imported without quantitative limitations
shall inform the Member States thereof.
                                                                                           Article 10
                                                                  1 . Community imports of the products listed in
                                                                  Annex II originating in the countries listed in Annex
                          Article 8                               III shall benefit from the customs duties specified for
                                                                  each product, without prejudice to the levying of addi­
If an importer presents in a Member State, whose share           tional duties which may be applicable.
is used up, a declaration of entry into free circulation,
including a request for preferential benefit for a prod­         2. The products listed in Annex IV originating in the
uct listed in Annex I and if this declaration is accepted         countries listed in Annex V shall be imported into the
by the customs authorities, the Member State con­                 Community free of customs duties without prejudice to
cerned shall inform the Commission and draw an                   the levying of additional duties which may be appli­
amount corresponding to its requirements.                        cable .
The drawing requests, with indication of the date of
acceptance of the said declarations, must be transmit­                                     Article 11
ted to the Commission without delay.
                                                                  Where the Commission finds that imports of products
The drawings are granted by the Commission by refer­             benefiting from the treatment provided for in Article 10
ence to the date of acceptance of the declarations of             are imported into the Community in quantities or at
entry into free circulation by the customs authorities of         prices which place or are likely to place Community
the Member State concerned to the extent that the                 producers of similar or directly competitive products at
available balance so permits.                                     a serious disadvantage, the levying of customs duties
                                                                  applied within the Community may be reintroduced in
                                                                  whole or in part on imports of the products in question
If a Member State does not use the quantities drawn, it           from the country or countries or territory or territories
shall return them as soon as possible to the reserve.             which are the cause of such disadvantage. Such mea­
                                                                  sures may also be taken in the event of actual or poten­
If the quantities requested, corresponding to a certain           tial serious disadvantage which is confined to a single
date, are greater than the available balance of the               region of the Community.
reserve, allocation shall be made on a pro rata basis
with respect to the requested quantities. Member States
shall be informed by the Commission of the drawings
made .                                                                                     Article 12
                                                                  1 . The Commission may decide, by means of a Regu­
                                                                  lation, to reintroduce the levying of customs duties for
                                                                  a specified period, in order to ensure that Article 1 1 is
                          Article 9
                                                                  applied.
The Commission shall keep account of the quantities               2 . Where action on the part of the Commission is
drawn by the Member States conforming to Article 3                requested by a Member State, the former shall give its
 ---pagebreak--- 31 . 12 . 88                          Official Journal of the European Communities                           No L 375/ 51
decision within a period of not more than 10 working             Office of the European Communities the statistical
days from the date of receipt of the request and shall           results for the products entered for free circulation in
inform the Member State of this decision .                       the reference quarter under a generalized preferential,
3 . Each Member State may refer the measure taken by             treatment in accordance with the provisions of the pres­
the Commission to the Council within a period of 10              ent Regulation . These results, transmitted according to
working days following the date on which it was noti­            the headings of the combined nomenclature and where
fied. The fact that the matter is referred to the Council        applicable of the TARIC shall show the country of ori­
shall not cause the measure to be suspended. The                 gin, value, quantity and any supplementary units as
Council shall meet immediately. It may, acting on a              defined by Regulations (EEC) No 1736/75 and (EEC)
                                                                 No 3367 /87 .
qualified majority, amend or rescind the measure in
question .
                                                                                         Article 15
                         Article 13
                                                                 The Commission shall see that the Statistical Office of
Articles 11 and 12 shall prejudice neither the applica­          the European Communities ensures the publication of
tion of the safeguard clauses adopted under the com­             the annual statements of set-off.
mon agricultural policy pursuant to Article 43 of the
Treaty nor those adopted under the common commer­                                        Article 16
cial policy pursuant to Article 11 3 of the Treaty.
                                                                 Member States and the Commission shall cooperate
                      SECTION III
                                                                 closely to ensure compliance with this Regulation .
                    General provisions
                         Article 14                                                      Article 17
The Member States shall, within six weeks of the end             This Regulation shall enter into force on 1 January
of each quarter, at the latest, forward to the Statistical       1989.
                This Regulation shall be binding in its entirety and directly applicable in all Member
                States .
                 Done at Brussels, 19 December 1988.
                                                                                For the Council
                                                                                 The President
                                                                               Th . PANGALOS
 ---pagebreak--- No L 375 /52                                       Official Journal of the European Communities                                                31 . 12 . 88
                                                                        ANNEX I
                                            List of products subject to Community preferential tariff quotas
 Order No        CN code                                                                          Rate of duty          Quota amount
                                                         Description                                                       (tonnes)
                                                                                                                                            First part
     (I)            (2)                                      (3)                                       (4                      5                (6)
  50.0015    ex 2008   20 51     Preserved pineapples, in slices, half slices or spirals        5%                          32 850       BNL         3 230
             ex 2008   20 59                                                                   + AD S/Z (')               (reserve :     DK              650
             ex 2008   20 71                                                                                                9 850)       D           9 850
             ex 2008   20 79                                                                                                             GR               40
             ex 2008   20 91                                                                                                             E               890
             ex 2008   20 99                                                                                                             F               180
                                                                                                                                         IRL             150
                                                                                                                                         I            1 090
                                                                                                                                         P                50
                                                                                                                                         UK          6 870
  50.0025    ex 2008   20  51    Preserved pineapples, other than in slices, half slices        2%                          47 320       BNL         3 090
             ex 2008   20  59    or spirals                                                    + AD S/Z (')               (reserve :     DK              770
             ex 2008   20  71                                                                                              14 200)       D          14510
             ex 2008   20  79                                                                                                            GR              280
             ex 2008   20  91                                                                                                            E           2 550
             ex 2008   20  99                                                                                                            F            1 850
                                                                                                                                         IRL             190
                                                                                                                                         I               930
                                                                                                                                         P                80
                                                                                                                                         UK          8 870
  50.0030    ex 2101 10 11        Extracts of coffee, obtained by a water method of           9%                            19 200       BNL             990
                                 extraction from roasted coffee, put in powder form,                                      (reserve :     DK               30
                                 granulated, in grains, in tablets or in a similar solid                                    5 760)       D               200
                                 form                                                                                                    GR              235
                                                                                                                                         E                35
                                                                                                                                         F               185
                                                                                                                                         IRL              26
                                                                                                                                         I                35
                                                                                                                                         P                  4
                                                                                                                                         UK          9 900
  50.0040        2401 10 10       Unmanufactured tobacco                                      6 % with min . of             66 950       BNL          5 060
                 2401 20 10      — Flue-cured Virginia type                                   ECU 16 and max .            (reserve :     DK            1 070
                                                                                              of ECU 27/ 100 kg            20 100)       D            7 205
                                                                                              net weight                                 GR              355
                                                                                              or                                         E            3 385
                                                                                              0%                                         F               775
                                                                                              (countries listed in                       IRL           1 385
                                                                                              Annex V)                                   I            2 535
                                                                                                                                         P               710
                                                                                                                                         UK         24 370
  50.0050        2401   10 50     Unmanufactured tobacco                                       14 % with min . of           20 000        BNL         3 010
                 2401   10 70    — Other, excluding the sun-cured oriental type                ECU 28 and max .           (reserve :     DK              645
                 2401   10 80                                                                  of ECU / 31 / 100            6 000)       D             1 670
                 2401   10 90                                                                  kg net weight                             GR                15
                 2401   20 50                                                                                                             E           6 730
                 2401   20 70                                                                                                             F            1 400
                 2401   20 80                                                                                                             IRL              15
                 2401   20 90                                                                                                             I               30
                                                                                                                                          P              260
                                                                                                                                          UK             225
(') Additional duty on sugar. To be levied where the sugar content exceeds 17 % by weight in the case of products failing within CN code ex 2008 20 51 and
     19 % by weight for products of CN code ex 2008 20 71 .
 ---pagebreak--- 31 . 12. 88                                 Official Journal of the European Communities                                               No L 375/53
                                                                      ANNEX II
                 List of products falling within Chapters 1 to 24 originating in developing countries and territories to which
                                            the generalized tariff preferences will apply (a) (b) (c) (d)
   Order
                   CN code                                                    Description                                                Rate of duty
     No
     (1)              (2)                                                         (3)                                                          (4)
  52.0010          0101 19 10     Live horses                                                                                            2%
                                  Horses, for slaughter (e)
  52.0020          0101 19 90     Other                                                                                                  12%
  52.0030          0203 1 1 90    Meat of swine, fresh, chilled or frozen                                                                Free
                   0203 12 90
                   0203   19 90
                   0203   21 90
                   0203   22 90
                   0203   29 90
  52.0040          0206 10 99     Edible offal fresh, chilled or frozen                                                                  2 °/q
                   0206 2100      Of bovine animals
                   0206 29 99
  52.0050          0206 8091      Of horses, asses, mules and hinnies                                                                    5%
                   0206 90 91
  52.0060                         Other meat and edible meat offal, fresh, chilled or frozen                                             Free
                   0208 10 90     Of furred game
               ex 0208 90 30
  52.0070          0208 20 00     Of frogs' legs
  52.0080          0208 90 10     Of domestic pigeons                                                                                    5%
  52.0090          0208 9090      Other                                                                                                  Free
  52.0100                         Live fish                                                                                              Free (**)
                   0301 10 90     Ornamental saltwater fish
  52.0110          0301 91 00     Trout                                                                                                  10% (**)
  52.0120      ex 0301 99 90      Sharks                                                                                                 4% (**)
                                  Atlantic halibut and lesser or Greenland halibut
                                  Fish, fresh or chilled                                                                                 10% (**)
  52.0130          0302 1 1 00    Trout
  52.0140          0302 21 10     Lesser or Greenland halibut                                                                            4% (**)
  52.0150          0302 21 30     Atlantic halibut                                                                                       4 % (**)
  52.0160          0302 65        Dogfish and other sharks
  52.0170          0302 70 00     Livers and roes                                                                                        5% (**)
(a) Notwithstanding the rules for the interpretation of the combined nomenclature, the wording for the designation of the products is to be considered
     as having no more than an indicative value, the preferential scheme being determined, within the context of this Annex, by the application of the
     CN code. Where ex CN code positions are indicated, the preferential scheme is to be determined by application of the CN code and correspond­
     ing description taken together.
(b) Preferences are not to be granted in respect of products marked with one asterisk, originating in China.
(c) Preferences are not to be granted in respect of products marked with two asterisks, originating in Greenland.
(d) Agricultural products qualifying under the ordinary arrangements for exemption or total temporary suspension of the Common Customs Tariff are
     only taken entries.                                                                   ...
(e) Entry within this CN code is subject to conditions laid down in the relevant Community provisions.
 ---pagebreak--- No L 375/54                            Official Journal of the European Communities                                  31 . 12. 88
    (1 )       (2)                                                      (3)                                            (4)
                         Fish, frozen                                                                             10% (**)
 52.0180     0303 21 00  Trout
 52.0190     0303 31 10  Lesser or Greenland halibut                                                              4% (*»)
 52.0200     0303 31 30  Atlantic halibut
 52.0210     0303 75     Dogfish and other sharks                                                                 4 % (**)
 52.0220     0303 80 00  Livers and roes                                                                          5 % (**)
                         Fish fillets and other fish meat, fresh, chilled or frozen                               10 % (**)
 52.0230     0304 10 11  Frozen fillets of trout
             0304 20 11
 52.0240 ex 0304 10 99   Of shark and Atlantic or lesser Greenland halibut                                        4 % (**)
 52.0250     030420 61   Of shark                                                                                 io% («*)
             030420 60   Of halibut
 52.0260 ex 0304 20 99
 52.0270 ex 0304 90 99   Of shark                                                                                 4 % (**)
                         Of Atlantic or lesser Greenland halibut
 52.0280                 Fish, dried, salted or in brine, smoked fish, whether or not cooked before or during the 10 % (•*)
 52.0290                 smoking process
         ex 0305 30 90   Fillets of Hilsa spp., in brine
             0305 59 70  Atlantic halibut
             0305 69 30
 52.0300     0305 69 50  Salmon                                                                                   2% (*«)
 52.0310 ex 0305 69 90   Hilsa spp., in brine                                                                     8% (**)
 52.0320                 Crustaceans                                                                              7 % (**')
             0306 1 1 00 Rock lobster and other sea crawfish
 52.0330     0306 12     Lobsters                                                                                 4 % (**)
 52.0340     0306 13 10  Shrimps and prawns
 52.0350     0306 13 90  Other shrimps and prawns                                                                 4,5 % (**)
 52.0360     0306 14     Crabs                                                                                    4 % (**)
 52.0370     0306 19 10  Freshwater crayfish
 52.0380 ex 0306 19 90   Perullus spp.
 52.0390     0306 21 00  Rock lobster and other sea crawfish                                                      7 % (**)
 52.0400     0306 22     Lobsters                                                                                 4% (**)
 52.0410     0306 23 10  Shrimps and prawns
 52.0420     0306 23 90  Other shrimps and prawns                                                                 4,5% (**)
 52.0430   0306 24       Crabs                                                                                    4% (*»)
 52.0440    0306 2910    Freshwater crayfish
 52.0450  ex 0306 29 90   Perullus spp.                                                                           4 % (**)
 52.0460     0307 21 00  Scallops, and other molluscs                                                             4% (**)
             0307 29 10
             0307 29 90
 52.0470     0307 31 10   Mussels ( Mytillus spp.)                                                                 5,5 % (**)
 52.0480     0307 31 90   Mussels ( Perna ssp.)                                                                    4 % (**)
 52.0490     0307 39 10   Mussels ( Mytillus ssp.)                                                                 5,5 % (**)
 ---pagebreak--- 31 . 12. 88                         Official Journal of the European Communities                                       No L 375 / 55
     (1)          (2)                                                   (3)                                                  (4)
 52.0500        0307 39 90 Mussels ( Perna ssp.)                                                                        4% (**)
 52.0510        0307 41    Cuttlefish and squid
               0307 49 1 1
 52.0520       0307 49 19  Cuttlefish                                                                                   5,5 % (**)
 52.0530       0307 49 31  Squid                                                                                        4 % (**)
               0307 49 33
               0307 49 39
               0307 49 51
 52.0540       0307 49 71  Cuttlefish
 52.0550       0307 49 91  Squid
               0307 49 99
 52.0560       0307 51 00  Octopus
               0307 59 10
               0307 5990
               0307 91 00
               0307 99 13
               0307 99 19
               0307 9990
 52.0570       0409        Natural honey                                                                                25%
 52.0580                   Edible products of animal origin, not elsewhere specified or included                        4%
            ex 0410        — Royal jelly
            ex 0410        — Other                                                                                      2%
 52.0590                   Skins and other parts of birds, with their feathers or down, powder and waste of feath­      Free
                           ers or parts of feathers
               0505 1090   Feathers of a kind used for stuffing ; down
 52.0600       0505 9000   Other
 52.0610                   Natural sponges of animal origin                                                             Free
               0509 0090   Other
 52.0620                   Other live plants (including their roots), cuttings and slips                                6%
               0602 10 90  Unrooted cuttings and slips
                           Other
 52.0630        060299 30  Trees and shrubs, excluding fruit and forest trees and shrubs ; other live plants, cuttings  12%
                0602 9945  and roots, excluding yuccas and cacti not planted in pots, tubs, boxes or the like
                060299 49
                0602 99 59
            ex 0602 99 70
                0602 99 91
                0602 99 99
 52.0640    ex 0602 99 70  Yuccas and cacti, not planted in pots, tubs, boxes or the like                               8%
            ex 0602 9999
 52.0650                   Cut flowers and flower buds of a kind suitable for bouquets or for ornamental pur­           22%
                           poses, fresh, dried, dyed, bleached, impregnated or otherwise prepared
                0603 10 13 Fresh carnations from 1 June to 3 1 October
 52.0660        0603 10 15 Orchids and anthurium                                                                         15%
 52.0670    ex 0603 10 29
                0603 10 55
            ex 0603 10 69
  52.0680   ex 0603 9000   Other                                                                                        7%
                           Cut flowers, not further prepared than dried
  52.0690    ex 0603 9000   Cut flowers, dyed, bleached, impregnated or otherwise prepared                               15%
 ---pagebreak--- No L 375/ 56                          Official Journal of the European Communities                                   31 .   2 . 88
    (1)         (2)                                                  (3)                                                (4)
 52.0700                 Foliage, branches and other parts of plants, without flowers or flower buds, and          7%
                         grasses, mosses and lichens, being goods of a kind suitable for bouquets or for orna­
                         mental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared
          ex 0604 1090   Fresh
             060491 10
             060491 90
 52.0710  ex 06041090    Not further prepared than dried                                                           2%
             060499 10
 52.0720     060499 90   Other                                                                                     14%
 52.0730     070690 30   Horse-radish (Cochlearia armoracia)                                                       13%
 52.0740                 Other vegetable, fresh or chilled                                                         12%
          ex 0709 20 00  Asparagus, from 1 October to 3 1 January
 52.0750  ex 0709 3000   Aubergines, from 1 January to 31 March                                                    9%
 52.0760  ex 0709 40 00  Celery, other than celery sticks, from 1 January to 31 March
 52.0770     0709 60 99  Pimento                                                                                   5%
 52.0780  ex 0709 90 70  Courgettes, from 1 January to the last day of February                                    9%
 52.0790  ex 0709 90 90  Pumpkins and courgettes, from 1 January to the last day of February
          ex 0709 90 90  Other, excluding parsley, from 1 January to 3 1 March
          ex 0709 90 90  Okra                                                                                      Free
 52.0800                 Vegetables (uncooked or cooked by steaming or by boiling in water), frozen                3%
             0710 40 00  Maize
 52.0810     0710 80 59  Pimento                                                                                   5%
 52.0820  ex 0710 8090   Other — Okra                                                                              13%
 52.0830                 Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in     3%
                         sulphur water or in other preservative solutions), but unsuitable in that state for imme­
                         diate consumption
             0711 90 30  Maize
 52.0840     0711 90 10  Pimento                                                                                   5%
 52.0850  ex 071 1 90 70 Okra                                                                                      Free
          ex 071 1 90 70 Bamboo shoots                                                                             6%
 52.0860                 Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared       6%
          ex 0712 30 00  Mushrooms, excluding cultivated mushrooms
 52.0870  ex 0712 90 90  Horse-radish (Cochlearia armoracia)                                                       Free
          ex 0712 90 90  Okra                                                                                      7%
 52.0880                 Dried leguminous vegetables, shelled, whether or not skinned or split                     2%
             0713 10 90  Other
          ex 0713 2090   Other, excluding chickpeas of the species Cicer arietinum
 ---pagebreak--- 31 . 12 . 88                                Official Journal of the European Communities                                    No L 375 / 57
     (1)             (2)                                                           (3)                                           (4)
  52.0890     ex 0713    2090    Chickpeas of the species Cicer arietinum not for sowing                                     Free
                 0713    31 90
  52.0900        0713    32 90   Beans of the genera Phaseolus or Vigna, not for sowing
                 0713    33 90
                 0713    3990
  52.0910        0713 5090       Broad beans ( Vicia faba var. major) and horse beans ( Vicia faba var. eguina, Vicia faba   3%
                                 var. minor) not for sowing
              ex 0713 90 90      Other peas, other than cajan peas of the species Cajanus cajan
  52.0920     ex 0713 9090       Cajan peas of the species Cajanus cajan                                                     Free
- 52.0930                        Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and other similar roots      Free
                                 and tubers with high starch or inulin content, fresh or dried, whole or sliced ; sago pith
                 0714 20 10      Sweet potatoes for human consumption (e)
  52.0940        0714 90 90      Other
  52.0950        0801 10 10      Coconuts                                                                                    Free
                 0801 1090
  52.0960        0802 5000       Pistachios                                                                                  Free
  52.0970        0802 90 10      Pecans
  52.0980        08029030        Areca (or betel) and cola
  52.0990        0802 9090       Other nuts
  52.1000        0803 00 90      Dried bananas, including plantains                                                          Free
  52.1010     ex 0804 1000       Dates                                                                                       8%
                                 For industrial transformation, excluding the manufacture of alcohol, or for condition­
                                 ing for retail sale in immediate packings with a net capacity of 1 1 kg or less (e)
  52.1020        080440 10       Avocados, from 1 December to 3 1 May                                                        3,5 %
  52.1030        08044090        Avocados, from 1 June to 30 November                                                        6%
  52.1040     ex 0804 50 00      Guavas and mangosteens                                                                      Free
              ex 0804 50 00       Mangoes                                                                                    4%
  52.1050     ex 0805    20 10   Clementines, from 15 May to 15 September                                                    16%
              ex 0805    20 30    Mandarins (including tangerines and satsumas); wilkings and other similar citrus hy­
              ex 0805    20 50   brids, from 15 May to 15 September
              ex 0805    20 70
              ex 0805    2090
  52.1060     ex 0805 30 90       Limes (Citrus aurantifolia var. lumio and var. limetta)                                    9,6%
  52.1070     ex 0807 1010        Watermelons, from 1 November to 30 April                                                   6,5 %
   52.1080        0807 2000       Pawpaws                                                                                    Free
   52.1090        0809 40 90      Sloes                                                                                      7%
   52.1100        0810 20 90      Other berries                                                                              5%
                  08103090
   52.1110        081040 30       Bilberries of the species Vaccinium myrtillus                                              Free
   52.1120        081040 50       Fruit of the species Vaccinium macrocarpon and Vaccinium corymbosum                        3%
   52.1130        081040 90       Other berries                                                                               5%
               ex 081090 90
   52.1140        081090 10       Kiwis                                                                                       6%
 (e) Entry within this CN code is subject to conditions laid down in the relevant Community provisions.
 ---pagebreak--- No L 375/ 58                            Official Journal of the European Communities                                     31 . 12. 88
    (I)         (2)                                                    (3)                                                  (4)
 52.1150  ex 0810 90 90  Rose-hip fruit                                                                                Free
          ex 0810 90 90  Other stone fruit                                                                             7%
          ex 0810 90 90  Other fruit                                                                                   6%
 52.1160                 Fruit and nuts, incooked or cooked by steaming or boiling in water, frozen, whether or        8%
                         not containing added sugar or other sweetening matter
             0811 20 59  Blackberries (brambleberries), mulberries
 52.1170     0811 2090   Other berries                                                                                 6%
 52.1180     0811 90 50  Bilberries (fruit of the species Vaccinium myrtillus)                                         7%
 52.1 190    081190 70   Fruit of the species Vaccinium myrtilloides and Vaccinium angustifolium                       2%
 52.1200  ex 0811 9090   Quinces                                                                                       10%
          ex 081 19090   Fruit falling within heading Nos0801 , 0803, 0804 (except figs and pineapples),               6%
                         0805 40 00, 0807 20 00, 0810 30 90, 0810 40 10, 0810 40 50, 0810 90 10 and 0810 90 90
          ex 0811 9090   Rose-hip fruit                                                                                Free
 52.1210  ex 0811 20 11  Fruit falling within heading Nos0801 , 0803, 0804 (except figs and pineapples),               6%
          ex 081 190 10  0805 40 00, 0807 20 00, 0810 40 10, 0810 40 50, 0810 30 90, 0810 20 90, 0810 40 90,
                         0810 90 10 and 0810 90 90
 52.1220  ex 0811 2019   Fruit falling within heading Nos0801 , 0803, 0804 (except figs and pineapples),               6%
          ex 0811 90 30  0805 40 00, 0807 20 00, 0810 40 10, 0810 40 50, 0810 30 90, 0810 20 90, 0810 40 90,
                         0810 90 10 and 0810 90 90
 52.1230                 Fruit and nuts, provisionally preserved (for example, by sulphur dioxide gas, in brine,       Free
                         in sulphur water or in other preservative solutions), but unsuitable in that state for im­
                         mediate consumption
              0812 90 30 Pawpaws
 52.1240      0812 9040  Bilberries (fruit of the species Vaccinium myrtillus)                                         2%
                                                                                                                       4%
 52.1250  ex 0812 9090   Quinces
          ex 0812 9090   Fruit falling within heading Nps0801 , 0803, 0804 (excluding figs and pineapples),            Free
                         0805 40 00, 0810 40 10, 0810 40 50, 0810 40 90, 0810 30 90, 0810 20 90, 0810 90 10 and
                         0810 90 90
 52.1260                 Fruit, dried, other than that of heading Nos0801 to 0806 ; mixtures of nuts or dried          5,5 %
                         fruits of this chapter
              0813 10 00 Apricots
 52.1270      0813 40 30 Pears                                                                                         4%
                                                                                                                        Free
 52.1280      0813 40 50  Pawpaws
 52.1290   ex 0813 4090  Tamarind (pods, pulp)
                          Rose-hip fruit
              08140000    Peel of citrus fruit or melons, fresh, frozen, dried or provisionally preserved in brine, in  Free
 52.1300
                          sulphur water or in other preservative solutions
 ---pagebreak--- 31 . 12 . 88                         Official Journal of the European Communities                                  No L 375 / 59
     (1)           (2)                                                  (3)                                               (4)
 52.1310        0901 1 1 00 Coffee, not roasted, not decaffeinated                                                  4%
 52.1320        0901 12 00  Coffee, not roasted, decaffeinated                                                      8,5 %
 52.1330        0901 21 00  Coffee roasted, not decaffeinated                                                       11,5%
 52.1340        0901 22 00  Coffee roasted, decaffeinated                                                           1 2,5 %
 52.1350        0901 30 00  Coffee husks and skins                                                                  7%
 52.1360        0901 40 00  Coffee substitutes containing coffee                                                    13%
 52.1370        0902 10 00  Green tea (not fermented) in immediate packings of a content not exceeding 3 kg         Free
                0902 3000   Black tea (fermented) and partly fermented tea, in immediate packings of a content not
                            exceeding 3 kg
 52.1380                    Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or   3%
                            of the genus Pimenta
                0904 1 1 90 Pepper, neither crushed nor ground, other than for industrial use
 52.1390        0904 12 00  Pepper, crushed or ground                                                               4%
 52.1400        0904 20 39  Pimento of the genus Capsicum, or of the genus Pimenta, neither crushed nor ground      5%
             ex 0904 20 90  Pimento of the genus Capsicum, crushed or ground
 52.1410     ex 0904 2090   Other crushed or ground                                                                 4%
 52.1420        0906        Cinnamon and cinnamon-tree flowers                                                      Free
 52.1430        0907        Cloves (whole fruits, cloves and stems)                                                 10%
 52.1440        0908 10 90  Nutmeg, other                                                                           Free
                0908 2090   Mace, crushed or ground
 52.1450                    Seeds of anise, badian, fennel, coriander, cumin, caraway or juniper                    Free
                0909 10 10  Seeds of anise
 52.1460        0909 10 90  Seeds of badian                                                                         7%
 52.1470        0909 30     Seeds of cumin                                                                          Free
                0909 40     Seeds of caraway
                0909 50     Seeds of fennel or juniper
 52.1480                    Ginger, saffron, turmeric (curcuma), thyme, bay leaves, curry and other spices           11%
                0910 4013   Thyme neither crushed nor ground, other than wild thyme
 52.1490        091040 19   Thyme crushed or ground                                                                  13% '
                                                                                                                     12%
  52.1500       0910 40 90   Bay leaves
                                                                                                                     Free
  52.1510       091091 10   Other spices mixtures, neither crushed nor ground
                                                                                                                     3%
  52.1520        091091 90   Crushed or ground
                 091099 91   Other neither crushed nor ground                                                        Free
  52.1530
 ---pagebreak--- No L 375/60                                    Official Journal of the European Communities                                      31 . 12 . 88
    (1)             (2)                                                           (3 )                                              (4)
 52.1540         0910 99 99      Crushed or ground                                                                            3%
 52.1550                         Flour and meal of the dried leguminous vegetables of heading No 0713, of sago or of          2%
                                roots or tubers of heading No 0714 ; flour meal and powder of the products of
                                Chapter 8
                 1106 10 00      Flour and meal of the dried leguminous vegetables of heading No 0713
 52.1560         1106 30 10     Flour, meal and powder of bananas                                                             Free
 52.1570     ex 11063090        Flour, meal and powder of chestnuts                                                           7,5 %
 52.1580     ex 1106 3090       Other than of chestnuts                                                                       2%
 52.1590         1211 1000      Liquorice roots                                                                               Free
 52.1600         1211 90 30     Tonquin beans
 52.1610         12121091       Locust bean seeds, not decorticated, crushed or ground                                        Free
 52.1620         1212 1099      Other locust bean seeds                                                                       6%
 52.1630         12122000       Seaweeds and other algae                                                                      Free
 52.1640         12123000       Apricot peach or plum stones and kernels
 52.1650                        Vegetable saps and extracts ; pectic substances, pectinates and pectates ; agar-agar and      Free
                                other mucilages and thickeners, whether or not modified, derived from vegetable
                                products                                                                                      (*)
                                Vegetable saps and extracts
                 1302 12 00     Of liquorice
                 1302 14 00     Of pyrethrum or of the roots of plants containing rotenone                                    Free
                 1302 19 30     Intermixtures of vegetable extracts, for the manufacture of beverages or of food prepar­
                                ations
                 1302 19 91     Other medicinal
 52.1660                         Pectic substances, pectinates and pectates                                                   12%
             ex 1302 2010       Dry, excluding apple, pear and quince pectic substances
 52.1670     ex 1302 2090       Other, excluding apple, pear and quince, pectic substances                                    7%
  52.1680        1302 31 00     Agar-agar                                                                                     Free
                 1302 32 10      Mucilages and thickeners, whether or not modified, derived from locust beans, locust
                                bean seeds
  52.1690                        Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil not emulsified or mixed or       Free
                                 otherwise prepared
                 1503 00 19      Lard stearin and oleostearin other than for industrial uses
                 1503 00 30      Tallow oil for industrial uses other than the manufacture of foodstuffs for human con­
                                 sumption (e)
  52.1700        1503 0090       Other                                                                                        4%
  52.1710                        Fats and oils and their fractions, of fish or marine mammals, whether or not refined,         Free
                                 but not chemically modified
                 1504 10 10      Fish-liver oils and their fractions of a vitamin A content not exceeding 2 500 IU/g
  52.1720    ex 1504 2010        Fats and oils and their fractions, of fish, other than liver oils ; solid fractions in imme­  16%
                                 diate packings of a net capacity of 1 kg or less
             ex 1504 20 10       Other solid fractions                                                                         11 %
(e) Entry within this CN code is subject to conditions laid down in the relevant Community provisions.
 ---pagebreak--- 31 . 12 . 88                               Official Journal of the European Communities                                   No L 375 /61
     (1 )           (2)                                                           (3 )                                          (4)
  52.1730    ex 1504 30 19       Fats and oils and their fractions, of marine mammals ; solid fractions, in immediate      16%
                                packings of a net capacity of 1 kg or less
             ex 1504 30 19      Other solid fractions                                                                      11 %
 52.1740         1505           Wool grease and fatty substances derived therefrom (including lanolin)                     Free
 52.1750         1506           Other animal fats and oils and their fractions, whether or not refined, but not chemical­  Free
                                ly modified
 52.1760                        Soya-bean oil and its fractions                                                            2,5 %
                 1507 10 10     Crude oil, whether or not degummed for technical or industrial uses other than the
                                manufacture of foodstuffs for human consumption (e)
 52.1770                        Palm oil and its fractions                                                                 2,5 %
                 1511 10 10     Crude oil for technical or industrial uses other than the manufacture of foodstuffs for
                                human consumption (e)
 52.1780         1511 1090      Other                                                                                      4%
 52.1790                        Other                                                                                      16%
                                Solid fractions
                 1511 90 11      In immediate packings of a net capacity of 1 kg or less
 52.1800         1511 90 19     Other                                                                                      11 %
  52.1810        15119099       Other                                                                                      12%
 52.1820     ex 1512 11 10      Safflower oil and fractions thereof for technical or industrial uses other than the manu­  2,5 %
                                facture of foodstuffs for human consumption (e)
  52.1830        151221 10      Cotton-seed oil and its fractions for technical or industrial uses other than the manu­
                                facture of foodstuffs for human consumption (e)
  52.1840                       Coconut (copra) oil and fractions thereof, whether or not refined, but not chemically      2,5 %
                                modified
                                 Crude oil
               1513 11 10        For technical or industrial uses other than the manufacture of foodstuffs for human
                                 consumption (e)
  52.1850        1513 11 91      In immediate packings of a net capacity of 1 kg or less                                    18%
  52.1860        1513 11 99      Other                                                                                     7%
                 151321 91
  52.1870                        Solid fractions                                                                            16%
                 1513 19 11      In immediate packings of a net capacity of 1 kg or less
                 1513 29 11
  52.1880        1513 19 19      Other                                                                                      11 %
                 1513 29 19
  52.1890                        Other                                                                                     6,5 %
                  1513 1930       For technical or industrial uses other than the manufacture of foodstuffs for human
                                 consumption (e)
(e) Entry within this CN code is subject to conditions laid down in the relevant Community provisions.
 ---pagebreak--- No L 375/62                                     Official Journal of the European Communities                                      31 . 12. 88
     (1)            (2)                                                           (3)                                                (4)
  52.1900        1513 1991       In immediate packings of a net capacity of 1 kg or less                                       18%
                 1513 29 50
  52.1910        1513 1999       Other                                                                                         13%
                 15132991
 52.1920         151321 11       Palm kernel oil for technical or industrial uses other than the manufacture of foodstuffs     2,5 %
 52.1930                         for human consumption (e)
                 151321 19       Babassu oil for technical or industrial uses other than the manufacture of foodstuffs for
                                 human consumption (e)
 52.1940         1513 21 30      Other in immediate packings of a net capacity of 1 kg or less                                 18%
 52.1960         151329 11       Other solid fractions in immediate packings of a net capacity of 1 kg or less                 16%
 52.1970         1513 29 19      Other                                                                                         11 %
 52.1980     ex 1513 29 30       Palm kernel oil for technical or industrial uses other than the manufacture of foodstuffs     6,5 %
                                for human consumption (e)
 52.2010     ex 1514 10 10       Rape, mustard oil and fractions thereof, for technical or industrial uses other than the      2,5 %
                                manufacture of foodstuffs for human consumption (e)
 52.2020                         Other fixed vegetable fats and oils (including jojoba oil) and their fractions                2,5 %
                 151521 10       Maize (corn) oil and its fractions for technical or industrial uses other than the manu­
                                facture of foodstuffs for human consumption (e)
 52.2030         15153090        Castor oil and its fractions, other                                                           6%
 52.2040         1515 40 00     Tung oil and its fractions                                                                     Free
  52.2050        151550 11       Sesame oil and its fractions for technical or industrial uses other than the manufacture      2,5 %
                                 of foodstuffs for human consumption (e)
  52.2060        151560 90       Jojoba oil and its fractions other than raw oil                                               Free
  52.2070        151590 10       Oiticica oil ; myrtle wax and Japan wax ; their fractions
  52.2080        151590 40       Other oils and their fractions for technical or industrial uses other than the manufacture    2,5 %
                                 of foodstuffs for human consumption (e)
  52.2090        15159051        Other crude oils, solid, in immediate packings of a net capacity of 1 kg or less              18%
  52.2100        15159091        Other, solid, in immediate packings of a net capacity of 1 kg or less
  52.2110                        Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated,          16%
                                 inter-esterified, re-esterified or elaidninized, whether or not refined, but not further pre­
                                 pared
                 1516 10 10      Animal fats and oils and their fractions, in immediate packings of a net capacity of
                                  1 kg or less
  52.2120        1516 1090       Other                                                                                          11 %
  52.2130        151620 10       Hydrogenated castor oil, so-called 'opal wax'                                                 Free
(e) Entry within this CN code is subject to conditions laid down in the relevant Community provisions.
 ---pagebreak--- 31 . 12. 88                                Official Journal of the European Communities                                      No L 375 /63
     (1)            (2)                                                           (3)                                              (4)
  52.2140        15162091        Vegetable fats and oils and their fractions, in immediate packings of a net capacity of      16%
                                 1 kg or less
  52.2150        1516 2099       Other                                                                                        11 %
  52.2160        1517 90 93      Edible mixtures or preparations of a kind used as mould release preparations                 Free
  52.2170        151800 10       Linoxyn                                                                                      Free
 52.2180         15180031        Fixed vegetable oils, fluid, mixed, for technical or industrial uses other than the manu­    2,5 %
                                 facture of foodstuffs for human consumption (e), crude
 52.2190                         Industrial monocarboxylic fatty acids ; acid oils from refining ; industrial fatty alcohols  Free
                 1519 1100       Stearic acid
 52.2200         1519 1200      Oleic acid                                                                                    3%
 52.2210         15191300       Tall oil fatty acids                                                                          Free
                 15191900       Other
                 1519 2000      Acid oils from refining
 52.2220         15193000        Industrial fatty alcohols                                                                    5%
 52.2230         1520           Glycerol (glycerine), whether or not pure ; glycerol waters and glycerol lyes                 Free
  52.2240                        Vegetable waxes (other than triglycerides), beeswax, other insect waxes "and spermaceti,     Free
                                 whether or not refined or coloured
                 1521 1090       Other than raw
                 1521 90 10      Spermaceti, whether or not refined or coloured
                 1521 9099       Beeswax and other insect waxes, whether or not refined or coloured, other than raw
  52.2250                        Degras ; residues resulting from the treatment of fatty substances or animal or vegetable    Free
                                 waxes
                 1522 00 10      Degras
                                 Residues resulting from the treatment of fatty substances or animal or vegetable waxes
                                 Other
                 1522 00 91      Oil foots and dregs ; soapstocks
                 1522 00 99      Other
  52.2260                        Other prepared or preserved meat, meat offal or blood                                        14%
                 1602 20 10      Goose or duck liver
  52.2270        1602 41 90                                                                                                   8%
                 1602 42 90      Of swine, other than domestic swine
                 1602 49 90
  52.2280    ex 1602 50 90       Prepared or preserved bovine tongue                                                           17%
  52.2290    ex 160290 31        Game                                                                                         8%
              ex 1602 90 31      Rabbit                                                                                        14%
(e) Entry within this CN code is subject to conditions laid down in the relevant Community provisions.
 ---pagebreak--- No L 375 /64                            Official Journal of the European Communities                                  31 . 12 . 88
    (1)          (2)                                                  (3)                                                (4)
 52.2300  ex 1602 90 71   Other, of sheep                                                                           18%
          ex 1602 90 79
          ex 1602 90 71   Other, of goats                                                                           16%
          ex 1602 90 79
              1602 9099   Other                                                                                     16%
 52.2310                  Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates 5%
              1603 00 10  In immediate packings of a net capacity of 1 kg or less
 52.2320      1603 0030   In immediate packings of a net capacity of more than 1 kg but less than 20 kg             Free
 52.2330                  Prepared or preserved fish ; caviar and caviar substitutes prepared from fish eggs        4% (**)
              16041100    Salmon
 52.2340      160413 90   Other (than sardines)                                                                     9 % (••)
 52.2350      16041490    Atlantic bonito ( Sarda spp.)                                                             18 % (**)
 52.2360      160415 10   Mackerel of the species Scomber scombrus and Scomberjaponicus                             19 % (**)
 52.2370      1604 15 90  Mackerel of the species Scomber australasicus                                             9 % (**)
 52.2380      1604 19 10  Salmonidae, other than salmon                                                             4%
 52.2390      1604 19 50  Fish of the species Orcynopsis unicolor                                                   19 % (**)
 52.2400      160419 91   Fillets, raw, coated with batter or breadcrumbs, deep frozen                              10 % (**)
 52.2405      1604 19 90  Other fish, whole or in pieces                                                            9% (**)
 52.2410      1604 2010   Of salmon                                                                                 4 % (**)
              1604 20 30  Of Salmonidae, other than salmon
 52.2420   ex 1604 20 50  Atlantic bonito ( Sarda spp).                                                             18 % (**)
 52.2430   ex 1604 20 50  Mackerel of the species Scomber scombrus and Scomber japonicus and fish of the spe­       19 % (**)
                          cies Orcynopsis unicolor
           ex 1604 2090   Other, excluding herrings                                                                 9 % (**)
 52.2440      1604 30 10  Caviar (sturgeon roe)                                                                      12 % (**)
 52.2450      1604 3090   Caviar substitutes                                                                         14 % (**)
 52.2460                  Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved               6% (**)
              1605 10 00  Crab
           ex 1605 20 00   Shrimps and prawns excluding shrimps of the Crangon spp. type
              1605 30 00   Lobster
               1605 40 00  Other crustaceans
           ex 1605 90 10   Molluscs excluding snails other than seasnails
                           Other                                                                                     16%
  52.2470      1605 9090
                                                                                                                     Free
  52.2480      1702 5000   Chemically pure fructose and maltose
               1702 90 10
                                                                                                                     2%
  52.2490      1704 1011   Chewing gum
               17041019
               17041091
               1704 10 99
 ---pagebreak--- 31 . 12. 88                               Official Journal of the European Communities                                 No L 375/65
     (1)           (2)                                                        (3 )                                           (4)
                       \
  52.2500       1704 90 10       Liquorice extract containing more than 10% by weight of sucrose but not containing     9%
                                 other added substances
  52.2510       170490 30        White chocolate                                                                        4%
  52.2520       170490 51        Pastes, including marzipan                                                             6%
                170490 55        Throat pastilles and cough drops
                17049061         Sugar-coated (panned) goods
                1704 90 65       Gum confectionery and jelly confectionery
                170490 71        Boiled sweets whether or not filled
                170490 75        Toffees, caramels and similar sweets
                170490 81        Compressed tablets
                1704 90 99       Other
  52.2530       1803 10 00       Cocoa paste, whether or not defatted                                                   11 %
                1803 20 00
  52.2540       1804             Cocoa butter, fat and oil                                                              8%
  52.2550       1805             Cocoa powder, not containing added sugar or other sweetening matter                    9%
  52.2560                        Chocolate and other food preparations containing cocoa                                 3%
             ex 1806 10 10       Cocoa powder, not otherwize sweetened than by the addition of sucrose
             ex 1806 10 30
             ex 1806 1090
  52.2570       1806 20 10       Chocolate and other food preparations                                                  9%
                1806 20 30
                1806 20 50
                1806 20 90
                1806 31 00
                1806 32 10
                1806 32 90
                1806 90 11
                1806 90 19
                1806 90 31
                1806 90 39
                1806 90 50
  52.2580                        Food preparations of flour, meal, starch or malt extract, not containing cocoa powder  Free
                                 or containing cocoa powder in a proportion by weight of less than 50 %, not elsewhere
                                 specified or included ; food preparations of goods of heading Nos 0401 to 0404, not
                                 containing cocoa powder or containing cocoa powder in a proportion by weight of Jess
                                 than 10 %, not elsewhere specified or included
                1901 1000        Preparations for infant use, put for retail sale
                1901 20 00       Mixes and doughs for the preparation of bakers' wares of heading No 1905
             ex 1901 9090        Other
             ex 19019090         Other preparations based on flour of leguminous vegetables in the form of sun-dried     Free
                                 discs of dough known as 'papad'                                                        O
(') No additional duties are levied.
 ---pagebreak--- No L 375/66                           Official Journal of the European Communities                                 31 . 12. 88
    (1)        (2)                                                   (3)                                              (4)
 52.2590 ex 1903        Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains,    2%
                        pearls, sittings or similar forms, excluding those obtained from potato starch
 52.2600                Prepared foods obtained by the swelling or roasting of cereals or cereal products (for   Free
                        example, corn flakes); cereals, other than maize (corn), in grain form, pre-cooked or
                        otherwise prepared
             1904 10 10 Prepared food obtained by the swelling or roasting of cereals or cereal products
             1904 10 30
             19041090
 52.2610     19049010   Of rice                                                                                  3%
 52.2620     1904 9090  Of other cereals                                                                         2%
 52.2630     1905 1000  Crispbread                                                                               Free
 52.2640     1905 20 10 Gingerbread and the like                                                                 Free
             1905 20 30
             1905 2090
 52.2660     1905 90 10 Matzos                                                                                   Free
 52.2670     1905 90 20 Communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing       Free
                        wafers, rice paper and similar products
 52.2680     1905 90 30 Bread                                                                                    4%
 52.2690                Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vine­ 14%
                        gar or acetic acid
             20012000   Onions
 52.2695     20019020   Fruit of the genus Capsicum other than sweet peppers and pimentos                        5%
 52.2700     2001 90 50 Mushrooms                                                                                14%
         ex 2001 9090   Other, excluding 'mixed pickles' and sweet peppers
 52.2710     2001 90 30 Sweet corn                                                                               3%
 52.2720 ex 2001 9090   Palmtree hearts                                                                          7%
                                                                                                                 9%
 52.2730  ex 2001 9090  Papaya chutney
                        Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid   14%
             2003 20 00 Truffles
 52.2740                Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen  3%
             2004 90 10 Sweet corn
          ex 200490 30  Sauerkraut                                                                                15%
 52.2750
                                                                                                                  12%
          ex 2004 90 30 Capers
 ---pagebreak--- 31 . 12. 88                         Official Journal of the European Communities                                    No L 375/67
     (1)          (2)                                                  (3)                                                (4)
 52.2760    ex 20049099   Asparagus                                                                                  20%
            ex 2004 9099  Bamboo shoots                                                                              11 %
            ex 20049099   Moringa oleifera (drumsticks)                                                              Free
 52.2770                  Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not       15%
                          frozen
               2005 3000  Sauerkraut
 52.2780       2005 60 00 Asparagus                                                                                  20%
 52.2790       2005 8000  Sweet corn                                                                                 3%
 52.2795    ex 2005 90 10 Fruit of the genus Capsicum                                                                5%
 52.2800       2005 90 30 Capers                                                                                     12%
 52.2810    ex 2005 9090  Bamboo shoots                                                                              11 %
            ex 2005 9090  Moringa oleifera (drumsticks)                                                              Free
 52.2820                  Fruits, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glace or  6%
                          crystallized)
            ex 2006 00 39 Other, with a sugar content exceeding 13 % by weight
                          Fruit falling within heading Nos 0801 , 0803, 0804 (except figs and pineapples),
                          0805 40 00, 0807 20 00, 0810 40 10, 0810 40 50, 0810 30 90, 0810 20 90, 0810 40 90,
                          0810 90 10 and 0810 90 90
 52.2830    ex 2006 0090  Other, than with a sugar content not exceeding 13 %                                        6%
                          Fruit falling within heading Nos 0801 , 0803, 0804 (except figs and pineapples),
                          0805 90 00, 0810 20 90, 0810 30 90, 0810 40 10, 0810 40 50, 0810 40 90, 0810 90 10 and
                          0810 90 90
 52.2840                  Jams, fruit jellies, marmalades, fruit or nut puree and fruit or nut pastes, being cooked  8%
                          preparations, whether or not containing added sugar or other sweetening matter
            ex 2007 1090  Other
                          Fruit falling within heading Nos 0801 , 0803, 0804 (excluding figs and pineapples),
                          0807 20 00, 0810 20 90, 0810 30 90, 0810 40 10, 0810 40 50, 0810 40 90, 0810 90 10 and
                          0810 90 90
 52.2850                  Jams and marmalades of citrus fruit                                                        18%
            ex 2007 91 10 With a sugar content exceeding 30 % by weight, excluding orange jam and marmalade
            ex 2007 91 30 With sugar content exceeding 13 % but not exceeding 30 % by weight, excluding orange
                          jam and marmalade
 52.2860    ex 2007 91 90 Other, excluding orange jam and marmalade                                                  19%
 52.2870    ex 2007 99 39 With a sugar content exceeding 30 % by weight                                              8%
                           Fruit falling within heading Nos 0801 , 0803, 0804 (except figs and pineapples)
                          0807 20 00, 0810 20 90, 0810 30 90, 0810 40 10, 0810 40 50, 0810 40 90, 0810 90 10 and
                          0810 90 90
 52.2880    ex 2007 10 10  With a sugar content exceeding 13 % but not exceeding 30 % by weight                      8%
            ex 2007 99 59  Fruit falling within heading Nos 0801 , 0803, 0804 (except figs and pineapples),
                          0807 20 00, 0810 20 90, 0810 30 90, 0810 40 10, 0810 40 50, 0810 40 90, 0810 90 10 and
                           0810 90 90
 ---pagebreak--- No L 375 /68                            Official Journal of the European Communities                                   31 . 12. 88
    (1)         (2)                                                    (3)                                                (4)
 52.2890  ex 2007 99 90   Other                                                                                     8%
                          Fruit falling within heading Nos 0801 , 0803, 0804 (excluding figs and pineapples),
                          0807 20 00, 0810 20 90, 0810 30 90, 0810 4010, 0810 40 50, 0810 40 90, 0810 90 10 and
                          0810 90 90
 52.2900                  Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or 6%
                          not containing added sugar or other sweetening matter or spirit, not elsewhere specified
                          or included
             2008 1191    Ground-nuts
             2008 1 1 99  Other, including mixtures in immediate packings of a net content exceeding 1 kg, ex­
          ex 2008 19 10   cluding almonds, walnuts and hazelnuts
 52.2910  ex 2008 19 10   Other including mixtures in immediate packings of a «et content exceeding 1 kg            1 2 % (*)
                          Almonds, walnuts and hazelnuts
 52.2920  ex 2008 19 90   Other, in immediate packings of a net content not exceeding 1 kg                          6%
                          Almonds, walnuts and hazelnuts
          ex 2008 19 90   Other, in immediate packings of a net content not exceeding 1 kg                          1 1,5 % (♦)
 52.2930     2008 20 1 1  Pineapples, in immediate packings of a net capacity                                       10%
                          Of 1 kg or more, with a sugar content exceeding 17 % by weight
 52.2940     2008 20 19   Other                                                                                     10%
 52.2950     2008 20 31   Of 1 kg or less, with a sugar content exceeding 19 % by weight                            10%
 52.2960     2008 20 39   Other                                                                                     10%
 52.2970     2008 30 1 1  Citrus fruit containing added spirit, with a sugar content exceeding 9 % by weight        25%
             2008 30 19
             2008 30 31   Other citrus fruit                                                                        25%
 52.2980
             2008 30 39
 52.2990     2008 30 51   Containing added sugar, in immediate packings of a net capacity of more than 1 kg         9%
                          Grapefruit segments
 52.3000     2008 30 55   Mandarins (including tangerines and satsumas); Clementines, wilkings and other simi­       19 % (*)
                          lar citrus hybrids
             2008 30 71   Containing added sugar, in immediate packings of a net capacity of 1 kg or less           9%
 52.3010
                          Grapefruit segments
 52.3020      2008 30 75   Mandarins (including tangerines and satsumas), Clementines, wilkings and other simi­      18% (*)
                          lar citrus hybrids
              2008 40 1 1  Pears with a sugar content exceeding 1 3 % by weight                                      25%
  52.3030
              2008 40 19
              2008 40 31
 ---pagebreak--- 31 . 12. 88                          Official Journal of the European Communities                                    No L 375 /69
     (0          (2)                                                   (3)                                                (4)
 52.3040       2008 40 21  Pears, other                                                                               25%
               2008 4029
               2008 4039
 52.3050       2008 5011   Apricots with a sugar content exceeding 13 % by weight                                     25%
               2008 50 19
               2008 50 51
 52.3060       2008 5031   Apricots, other    -                                                                       25%
               2008 5039
               2008 50 59
 52.3070       2008 70 1 1 Peaches with a sugar content exceeding 13 % by weight                                      25%
               2008 70 19
               2008 70 51
 52.3080       2008 7031   Peaches, other                                                                             25%
               2008 7039
               2008 70 59
 52.3090       2008 8011   Strawberries                                                                               25%
               2008 80 19
 52.3100       2008 8031   Strawberries                                                                               25%
               2008 8039
 52.3110       2008 91 00  Palmtree hearts                                                                            7%
 52.3120       2008 92 1 1 Mixtures                                                                                   25%
               2008 92 19
 52.3130       2008 92 31  Mixtures                                                                                   25%
               2008 92 39
 52.3140    ex 2008 92 50  Mixtures of two or more fruits falling within heading Nos 0801 , 0803, 0804 (except        9%
                           figs), 0807 20 00, 0810 40 10, 0810 40 50, 0810 30 90, 0810 20 90, 0810 40 90, 0810 90 10
                           and 0810 90 90
 52.3150    ex 2008 92 71  Mixtures of two or more fruits falling within heading Nos 0801 , 0803, 0804 (except        7%
                           figs), 0807 20 00, 0810 40 10, 0810 40 50, 0810 30 90, 0810 20 90, 0810 40 90, 0810 90 10
                           and 0810 90 90
 52.3160    ex 2008 92 91  Mixtures of two or more fruits falling within headings Nos 0801 , 0803, 0804 (except       9%
                           figs), 0807 20 00, 0810 40 10, 0810 40 50, 0810 30 90, 0810 20 90, 0810 40 90, 0810 90 10
                           and 0810 90 90
 52.3170    ex 2008 92 99  Mixtures of two or more fruits falling within heading Nos 0801 , 0803 , 0804 (except        10%
                           figs), 0807 20 00, 0810 40 10, 0810 40 50, 0810 20 90, 0810 30 90, 0810 40 90, 0810 90 10
                           and 0810 90 90
 52.3180       2008 99 11  Ginger                                                                                      10%
               2008 99 19
 52.3190       2008 99 21  Grapes, with a sugar content exceeding 13 % by weight                                      25%
 52.3200       2008 99 29  Other grapes                                                                               25%
 ---pagebreak--- No L 375 /70                            Official Journal of the European Communities                                    31 . 12 . 88
    (I)         (2)                                                   (3)                                                  (4)
 52.3210      2008 99 31  Other fruits, with a sugar content exceeding 9 % by weight                                 25%
              2008 99 33
 52.3220      2008 99 35  Other containing added spirit                                                              25%
              2008 99 39
 52.3230      2008 99 43  Grapes, in immediate packings of a net content exceeding 1 kg                              18% (*)
 52.3240  ex 2008 99 49   Other, not containing added spirit                                                         6%
                          Fruit falling within heading Nos 0801 , 0803, 0804 (except figs), 0807 20 00, 0810 40 10,
                          0810 40 50, 0810 30 90, 0810 20 90, 0810 40 90, 0810 90 10 and 0810 90 90
 52.3250  ex 2008 99 49   Tamarind (pods, pulps)                                                                     7%
 52.3260      2008 99 53  Grapes                                                                                     19 % (*)
 52.3265  ex 2008 99 59   Other fruit                                                                                7%
                          Fruit falling within heading 0801 , 0803, 0804 (except figs), 0807 20 Q0, 0810 20 90, 0810
                          30 90, 0810 40 10, 0810 40 50, 0810 40 90, 0810 90 10, 0810 90 90
 52.3270  ex 2008 99 85   Maize                                                                                      3%
 52.3280  ex 2008 99 99   Fruit falling within heading Nos 0801 , 0803, 0804 (except figs), 0807 20 00, 0810 40 10,  6%
                          0810 40 50, 0810 30 90, 0810 20 90, 0810 40 90, 0810 90 10 and 0810 90 90
 52.3290                  Fruit juices (including grape must) and vegetable juices, unfermented and not contain­     28%
                          ing added spirit, whether or not containing added sugar or other sweetening matter
              2009 20 1 1 Grapefruit juices
 52.3300      2009 20 19  Grapefruit juice                                                                           28%
 52.3310      2009 2091   Grapefruit juice                                                                           7%
              2009 2099
 52.3320  ex 2009 30 31   Citrus fruit juices (excluding lemon juices) containing added sugar                        13 % (*)
          ex 2009 30 39   Citrus fruit juices (excluding lemon juices) not containing added sugar
 52.3340      2009 30 91  Other citrus fruit juices                                                                  14 % (*)
                          With an added sugar content exceeding 30 % by weight
              2009 3095   With an added sugar content not exceeding 30 % by weight
 52.3350   ex 2009 30 99  Lime juice (Citrus anrantifolia), not containing added sugar                               13 % (*)
           ex 2009 30 99  Other, not containing added sugar                                                           1 5 % (*)
 52.3360      2009 40 30  Pineapple juice                                                                            17%
                                                                                                                      17%
 52.3370      2009 4091   Pineapple juice
 52.3380      2009 40 93  With an added sugar content not exceeding 30 % by weight                                    17 % (*)
              2009 4099    Pineapple juice not containing added sugar
 ---pagebreak--- 31 . 12. 88                          Official Journal of the European Communities                                        No L 375 / 71
     (1)          (2)                                                   (3)                                                     (4)
 52.3390    ex 2009 80 31  Other fruit falling within heading Nos 0801 , 0803, 0804 (excluding figs and pineap­           8%
                           ples), 0807 20 00, 0810 20 90, 0810 30 90, 0810 40 10, 0810 40 50, 0810 40 90, 0810 90 10
                           and 0810 90 90
 52.3400    ex 2009 80 39  Date juice                                                                                     Free
            ex 2009 80 39  Fruit falling within heading Nos 0801 , 0803, 0804 (except dates and figs), 0807 20 00,        8%
                          0810 40 10, 0810 40 50, 0810 30 90, 0810 20 90, 0810 40 90, 0810 90 10 and 0810 90 90
 52.3410    ex 2009 80 80  Fruit falling within heading Nos 0801 , 0803, 0804 (excluding figs), 0807 20 00,               8%
                          0810 20 90, 0810 30 90, 0810 40 10, 0810 40 50, 0810 40 90, 0810 90 10 and 0810 90 90
            ex 2009 80 80 Other fruit and vegetable juices, containing added sugar, excluding apricot and peach           17%
                          juice
 52.3420    ex 2009 8091  Other fruit and vegetable juices with an added sugar content exceeding 30 % by weight           8%
                          Fruit falling within heading Nos 0801 , 0803, 0804 (excluding figs), 0807 20 00,
                          0810 20 90, 0810 30 90, 0810 40 10, 0810 40 50, 0810 40 90, 0810 90 10 and 0810 90 90
            ex 2009 80 91 Other, excluding apricot and peach juices                                                       17%
 52.3430    ex 2009 8093  Other fruit and vegetable juices with an added sugar content of 30 % or less, by weight         8%
                          Fruit falling within heading Nos 0801 , 0803, 0804 (excluding figs), 0807 20 00,
                          0810 20 90, 0810 30 90, 0810 40 10, 0810 40 50, 0810 40 90, 0810 90 10 and 0810 90 90
            ex 2009 80 93 Other, excluding apricot and peach juices                                                       17%
 52.3440       2009 8095  Other fruit and vegetable juices, not containing added sugar                                    8%
            ex 2009 8099  Of fruit falling within heading Nos 0801 , 0803, 0804 (excluding figs), 0807 20 00,
                          0810 20 90, 0810 30 90, 0810 40 10, 0810 40 50, 0810 40 90, 0810 90 10 and 0810 90 90
            ex 2009 8099  Other, excluding apricot and peach juices                                                       18%
 52.3450    ex 2009 90 21  Mixtures of juices of a value not exceeding ECU 30 per 100 kg net weight                       8%
                           Fruit falling within heading Nos 0801 , 0803, 0804 (excluding figs and pineapples),
                          0807 20 00, 0810 20 90, 0810 30 90, 0810 40 10, 0810 40 50, 0810 40 90, 0810 90 10 and
                          0810 90 90
 52.3460    ex 2009 90 51  Mixtures of juices of a value exceeding ECU 30 per 100 kg net weight, excluding mix­           17 % (*)
                           tures containing, either separately or together, over 25 % of grape, citrus fruit, pineap­
                           ple, apple, pear apple, pear, tomato, apricot or peach juice containing added sugar
 52.3470    ex 2009 90 59  Other, not containing added sugar                                                              1 8 % (*)
 52.3480    ex 2009 9091   Mixtures of juices                                                                              1 7 % (*)
                           Of a value not exceeding ECU 30 per 100 kg net weight, excluding mixtures contain­
                           ing, either separately or together, over 25 % of grape, citrus fruit, pineapple, apple, pear,
                           tomato, apricot or peach juice with an added sugar content exceeding 30 % by weight
 ---pagebreak--- No L 375 /72                            Official Journal of the European Communities                                   31 . 12. 88
    (1)          (2)                                                  (3)                                                (4)
 52.3490  ex 2009 90 93  With an added sugar content not exceeding 30 % by weight                                   1 7 % (*>
 52.3500  ex 2009 90 99  Not containing added sugar                                                                 1 8 % (*)
 52.3510                 Extracts, essences and concentrates, of coffee, tea or mat6 and preparations with a        9%
                         basis of these products or with a basis of coffee, tea or mat6 ; roasted chicory and other
                         roasted coffee substitutes, and extracts, essences and concentrates thereof
          ex 2101 1011   Essences of coffee
          ex 2101 10 19
 52.3520  ex 2101 2010   Extracts, essences or concentrates of tea or mate and preparations with a basis of those   Free
                         extracts , essences or concentrates
 52.3530      2101 30 19 Roasted chicory and other roasted coffee substitutes                                       2%
                         Other
              2101 30 99 Extracts, essences and concentrates of roasted chicory and other roasted coffee substi­
                         tutes
                         Other
 52.3540                 Yeasts (active or inactive), other single-cell micro-organisms, dead (but not including    8%
                         vaccines of heading No 3002); prepared baking powders
              2102 1010  Culture yeast
 52.3550      2102 1031  Bakers' yeast                                                                              4%
              210210 39
 52.3560      2102 10 90 Other yeast                                                                                10%
 52.3570      2102 20 11 Inactive yeasts                                                                            6%
                         In tablet, cube or similar form, or in immediate packings of a net capacity of 1 kg or
                         less
 52.3580      2102 20 19 Other                                                                                      Free
              2102 20 90
 52.3590      2102 30 00 Prepared baking powder                                                                     3%
 52.3600                 Sauces and preparations thereof; mixed condiments and mixed seasoning, mustard             5%
                         flour and meal and prepared mustard
          ex 2103 10 00  Soya sauce not with a vegetable oil basis
 52.3610  ex 2103 20 00  Sauces with a basis of tomato puree                                                        6%
 52.3620      2103 30 10  Mustard flour                                                                             Free
 52.3630      2103 3090   Prepared mustard                                                                          7%
 52.3640   ex 2103 90 90  Products with a tomato ketchup basis
           ex 2103 9090   Other, excluding sauces with a vegetable oil basis                                        5%
                                                                                                                     11 %
 52.3650      2104 10 00  Soups and broths, in liquid, solid or powder form
                                                                                                                     17%
 52.3660      21042000    Homogenized composite food preparations
 52.3670   ex 2106 90 91  Dried plasma, obtained from the fresh blood of cattle added to citric sodium, contain­     Free
                          ing 73,3 % or more but less than 90 % by weight of proteins calculated on the dry prod­
                          ucts
                          Mineral waters and aerated waters                                                          Free
 52.3680       2201 1000
 ---pagebreak--- 31 . 12. 88                         Official Journal of the European Communities                                    No L 375/73
     (1)          (2)                                                  (3)                                                (4)
 52.3690        2202 10 00 Waters including mineral waters and aerated waters, containing added sugar or other       6%
                           sweetening matter or flavoured
                2202 9010  Non-alcoholic beverages, not including fruit or vegetable juices of heading No 2009
 52.3700        2203       Beer made from malt                                                                       14%
 52.3710    ex 2208 90 51  Other spirituous beverages in containers holding two litres or less                       ECU 1,30
 52.3720    ex 2208 90 53  Tequila, pisco and singani                                                                per hi
                                                                                                                     per % vol
                                                                                                                     of alcohol
                                                                                                                     + ECU 5
                                                                                                                     per hi
 52.3730      ' 230120 00  Flours, meals and pellets, of fish or of crustaceans, molluscs or other aquatic inverte­  Free (**)
                           brates
 52.3740        2302 5000  Bran, sharps and other residues, of leguminous vegetables                                 3%
 52.3750                   Vegetable materials and vegetable waste, vegetable residues and by-products ; whether     Free
                           or not in the form of pellets, of a kind used in animal feeding, not elsewhere specified
                           or included
                2308 90 90 Other
 52.3760                   Preparation of a kind used in animal feeding                                              3%
                2309 10 90 Other dog or cat food
 52.3770        2309 90 10 Fish or marine mammal solubles                                                            Free
 52.3780        230990 99  Other                                                                                     3%
 52.3790        2402 10 10 Cigars, cheroots and cigarillos                                                           35 % (*)
 52.3800        2402 20 00 Cigarettes                                                                                60 % (•)
 52.3810        2403 10 00 Smoking tobacco                                                                           90 % (*)
 52.3820        2403 91 00 'Homogenized' or 'reconstituted' tobacco                                                  18%C)
 52.3830        2403 99 10 Chewing tobacco and snuff                                                                 45 % (*)
  52.3840       2403 99 90 Other                                                                                     1 8 % (*)
 ---pagebreak--- No L 375/74                                 Official Journal of the European Communities                                             31 . 12 . 88
                                                                  ANNEX III
                            List of developing countries and territories enjoying generalized tariff preferences (')
                                                    A. INDEPENDENT COUNTRIES
      048 Yugoslavia                                  432 Nicaragua                                  608 Syria
      066 Romania                                     436 Costa Rica                                 612 Iraq
      204 Morocco                                     442 Panama                                     616  Iran
      208 Algeria                                     448 Cuba                                       628  Jordan
      212 Tunisia                                     449 St Christopher and Nevis                   632  Saudi Arabia
      216 Libya                                       453 Bahamas                                    636  Kuwait
      220 Egypt                                       456 Dominican Republic                         640  Bahrain
      248 Senegal                                     459 Antigua and Barbuda                        644 Qatar
      268 Liberia                                     460  Dominica                                  647 United Arab Emirates
      272 Ivory Coast                                 464  Jamaica                                   649 Oman
      276 Ghana                                       465  St Lucia                                  662  Pakistan
      288 Nigeria                                     467  St Vincent                                664  India
      302 Cameroon                                    469  Barbados                                  669  Sri Lanka
      314 Gabon                                       472 Trinidad and Tobago                        680  Thailand
      318 Congo                                       473 Grenada                                    690  Vietnam
      322 Zaire                                       480 Colombia                                   696 Kampuchea (Cambodia)
      330  Angola                                     484 Venezuela                                  700 Indonesia
      346  Kenya                                      488 Guyana                                     701 Malaysia
      366  Mozambique                                 492  Surinam                                   703 Brunei Darussalam
      370  Madagascar                                 500  Ecuador                                   706 Singapore
      373 Mauritius                                   504  Peru                                      708 Philippines
      378 Zambia                                      508  Brazil                                    720 China
      382  Zimbabwe                                   512  Chile                                     728 South Korea
      393  Swaziland                                  516  Bolivia                                   801 Papua New Guinea
      412  Mexico                                     520  Paraguay                                  803 Nauru
      416  Guatemala                                  524  Uruguay                                    806 Solomon Islands
      421 Belize                                      528  Argentina                                  815 Fiji
      424 Honduras                                    600  Cyprus                                     816 Vanuatu
      428 El Salvador                                 604 Lebanon
(i) The code number preceding the name of each beneficiary country or territory is that given in 'Geonomenclature' (Regulation (EEC) No 3639/86
    (OJ No L 336, 29. 11 . 1986, p. 46)).
 ---pagebreak--- 31 . 12 . 88                               Official Journal of the European Communities                                        No L 375 /75
                                                 B. COUNTRIES AND TERRITORIES
                  dependent or administered, or for whose external relations Member States of the Community or third
                                                  countries are wholly or partly responsible
             044 Gibraltar
             329 St Helena and St Helena dependencies
             357 British Indian Ocean Territory
             377 Mayotte
             406 Greenland
             408 St Pierre and Miquelon
             413 Bermuda
             446 Anguilla
             454 Turks and Caicos Islands
             457 Virgin Islands of the United States
             461 British Virgin Islands and Montserrat
             463 Cayman Islands
             474 Aruba
             478 Netherlands Antilles
             529 Falkland Islands and Falkland dependencies
             740 Hong Kong
             743 Macao
             802 Australian Oceania (Christmas Island, Cocos (Keeling) Islands, Heard Island and McDonald
                   Islands, Norfolk Island)
             808 American Oceania (')
             809 New Caledonia and dependencies
             8 1 1 Wallis and Futuna Islands
             813 Pitcairn
             814 New Zealand Oceania (Tokelau and Niue Islands ; Cook Islands)
             822 French Polynesia
             890 Polar regions (French Southern and Antarctic Territories, Australian Antarctic Territories, British
                   Antarctic Territories)
             Note: The above lists may be amended subsequently to take account of changes in the international
                      status of countries or territories.
             (') 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).
 ---pagebreak---  No L 375 /76                                    Official Journal of the European Communities                                              31 . 12 . 88
                                                                     ANNEX IV
                                                  List of products mentioned in Article 1 ( 1 ) (a) (b)
     Order
                        CN code                                                         Description
      No
       1                   (2)                                                                (3)
   57.0010           0 01                   Live horses, asses, mules and hinnies
   57.0020           0104 2010              Goats, pure breeding animals (c)
   57.0030           0106                   Other live animals
                                            Meat of swine, fresh, chilled or frozen
   57.0040           0203   1 1 90
                     0203   12 90
                     0203   19 90
                     0203   21 90           Other than of domestic swine .
                     0203   22 90
                     0203 29 90
   57.0050           0205                   Meat of horses, asses, mules or hinnies, fresh, chilled or frozen
                                            Edible offal, fresh, chilled or frozen :
   57.0060           0206   1091
                     0206   10 99
                     0206   21 00           Of bovine animals
                     0206   22 90
                     0206   29 99
   57.0070           0206 30 90
                     0206 41 99             Of swine, other than domestic swine
                     0206 49 99
   57.0080           0206 8091              Of horses, asses, mules or hinnies
                     0206 90 91
   57.0090           0206 8099              Of sheep and goats
                     0206 9099
   57.0100           0208                   Other meat and edible meat-offal, fresh, chilled or frozen
                                            Meat and edible meat offal, salted, in brine, dried or smoked
   57.0110           0210 11 90
                     0210 12 90             Of swine, other than domestic swine
                     021019 90
   57.0120           02109010               Of horsemeat
                     021090 20              Other meat
   57.0130           0210 90 49             Offal of bovine animals
   57.0140           0210 90 60             Offal of sheep and goats
   57.0150           021090 80              Other offal
   57.0160           CHAPTER 3              FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTE­
                                            BRATES
(a) Notwithstanding the rules for the interpretation of the combined nomenclature, the wording for the designation of the products is to be considered
    as having no more than an indicative value, the preferential scheme being determined, within the context of this Annex, by the application of the
    CN code. Where ex CN code positions are indicated, the preferential scheme is to be determined by application of the CN code and correspond­
    ing description taken together.                                                                                                „
(b) Agricultural products qualifying under the ordinary arrangements for exemption or total temporary suspension of the Common Customs Tanii are
    only taken entries.
(c) Entry within this CN code is subject to conditions laid down in the relevant Community provisions.
 ---pagebreak--- 31 - 12. 88                 Official Journal of the European Communities                                      No L 375/77
       (1)          (2)                                                     (3)
    57.0170    0403  10 51  Buttermilk, curdled milk and cream, yogurt, kephir and other fermentated or acidified milk
               0403  10 53  and cream, whether or not concentrated or containing added sugar or other sweetening mat­
               0403  10 59  ter, flavoured or containing added fruit, nuts or cocoa
               0403  1091
               0403 1093
               0403  10 99
               0403  90 71
               0403  90 73
               0403  90 79
               0403  9091
               0403  90 93
               0403  9099
                            Birds' eggs, in shell , fresh, preserved or cooked :
   57.0180     0407 0090    Other than poultry eggs
   57.0190     0409         Natural honey
   57.0200     0410         Edible products of animal origin, not elsewhere specified or included
   57.0210     CHAPTER 5    PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUD­
                            ED
   57.0220     CHAPTER 6    LIVE TREES AND OTHER PLANTS, BULBS, ROOTS AND THE LIKE ; CUT
                            FLOWERS AND ORNAMENTAL FOLIAGE
   57.0230     0701         Potatoes, fresh or chilled
    57.0240    0706 90 30   Horse-radish (Cochlearia armoracia)
   57.0250     0708         Leguminous vegetables, shelled or unshelled, fresh or chilled
                            Other vegetables, fresh or chilled
    57.0260 ex 0709 20 00   Asparagus, from 1 Octobdr to 31 January
               0709 30 00   Aubergines (egg-plants)
               0709 40 00   Celery, other than celeriac
               0709 6010    Sweet peppers
               0709 6099    Other
               0709 90 70   Courgettes
               0709 90 90   Other
    57.0270    0710         Vegetables (uncooked or cooked by steaming or boiling in water), frozen
               all codes
               except
               0710 80 10
    57.0280    0711         Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur
               all codes    water or in other preservatives solutions), but unsuitable in that state for immediate consump­
               except       tion
               0711 20 10
               0711 2090
                             Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared
    57.0290    0712   10 00  Potatoes
               0712  2000    Onions
               0712  3000    Mushrooms and truffles
               0712  90 30   Tomatoes
               0712  90 50   Carrots
            ex 0712 9090     Other, excluding olives
    57.0300     0713         Dried leguminous vegetables, shelled, whether or not skinned or split
 ---pagebreak--- No L 375 /78                                   Official Journal of the European Communities                                      31 . 12. 88
      (1)                (2)                                                               (3)
                                            Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers
                                           with high starch or inulin content, fresh or dried, whether or not sliced or in the form of pel­
                                           lets ; sago pith
   57.0310          0714 2010               Sweet potatoes for human consumption (c)
   57.0320          0714 90 90              Other
   57.0330          0801  10 10             Dessicated coconut
   57.0340          0801  1090             Other coconuts
   57.0350          0801  20 00             Brazil nuts
   57.0360          0801  30 00            Cashew nuts
                                           Other nuts, fresh or dried, whether or not shelled or peeled
   57.0370          0802  50 00             Pistachios
                    0802  90 10             Pecans
                    0802  90 30            Areca (or betel) and cola
                    0802  9090             Other
   57.0380          0803 00 90              Bananas, including plantains, dried
                                            Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried
   57.0390          0804 10 00              Dates
   57.0400          08042090                Dried figs
   57.0410          0804 30 00              Pineapples
   57.0420          0804 4010               Avocados, from 1 December to 31 May
   57.0430          08044090                Avocados, from 1 June to 30 November
   57.0440          0804 50 00              Guavas, mangoes and mangosteens
                                            Citrus fruit, fresh or dried
   5710450       ex 0805 20 10              Clementines
                 ex 0805 20 30              Montreales and satsumas, from 15 May to 15 September
                 ex 0805 20 50              Mandarins and wilkings, from 1 5 May to 1 5 September
                 ex 0805 20 70              Tangerines
                 ex 0805 2090               Other
                    0805 30 90              Limes
                     0805 40 00             Grapefruit
                     0805 90 00             Other
                                            Melons (including watermelons) and papaws (papayas), fresh
   57.0470           0807 10 10             Watermelons
                     0807 1090              Other
                     0807 20 00             Papaws (papayas)
   57.0480           0809 40 90             Sloes, fresh
   57.0490           0810 2090
                     0810 3090
                     081040 30
                     081040 50              Other fruit, fresh
                     08104090
                     081090 10
                     0810 90 90
    57.0500      ex 0811                    Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not
                                            containing added sugar or other sweetening matter, excluding strawberries containing added
                                            sugar or other sweetening matter
    57.0510          0812                   Fruit and nuts, provisionally preserved (for example, by sulphur dioxide gas, in brine, in sul­
                                            phur water or in other preservative solutions), but unsuitable in that state for immediate con­
                                            sumption
(c) Entry within this CN code is subject to conditions laid down in the relevant Community provisions.
 ---pagebreak---  31 . 12 . 88                               Official Journal of the European Communities                                     No L 375 /79
        (1)                (2)                                                              (3)
     57.0520          0813                   Fruit, dried, other than that of heading Nos 0801 to 0806 ; mixtures of nuts or dried fruit of
                      except                 this chapter
                     0813 5099
                     0813 5030               Mixtures, exclusively of tropical nuts
                     0813 5091               Other mixtures of dried tropical fruit
    57.0530          0814                    Peel of citrus fruit or melons (including watermelons), fresh, frozen, dried or provisionally
                                            preserved in brine, in sulphur water or in other preservative solutions
    57.0540          CHAPTER 9              COFFEE, TEA, MATE AND SPICES
                                            Rice
    57.0550          1006 10 10             For sowing (c)
    57.0560          1105                   Flour, meal and flakes of potatoes
                                            Flour and meal of dried leguminous vegetables of heading No 0713, of sago or of roots or
                                            tubers of heading No 0714 ; flour, meal and powder of products of Chapter 8
    57.0570          1106 10 10             Flour and meal of dried leguminous vegetables of heading No 0713
                     1106 3010              Flour, meal and powder of the products of Chapter 8
                     1106 3090
    57.0580          1108 2000              Inulin
    57.0590      ex CHAPTER 12              OIL SEEDS AND OLEAGINOUS FRUITS ; MISCELLANEOUS GRAINS, SEEDS
                                            AND FRUIT ; INDUSTRIAL AND MEDICINAL PLANTS ; STRAW AND FOD­
                                            DER ; EXCLUDING SUGAR BEET AND SUGAR CANE FALLING WITHIN SUB­
                                            HEADINGS 1212 91 AND 1212 92 00
    57.0600          CHAPTER 13             LAC ; GUMS, RESINS AND OTHER VEGETABLE SAPS AND EXTRACTS
    57.0610          CHAPTER 14             VEGETABLE          PLAITING        MATERIALS ;      VEGETABLE      PRODUCTS      NOT    ELSE­
                                            WHERE SPECIFIED OR INCLUDED
    57.0620          1502                   Fats of bovine animals, sheep or goats, raw or rendered, whether or not pressed or solvent-ex­
                                            tracted
    57.0630          1503                   Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified or mixed or other­
                                            wise prepared
    57.0640          1504                   Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not
                     except                 chemically modified
                     code
                     150430 11
    57.0650          1505                   Wool grease and fatty substances derived therefrom (including lanolin)
    57.0660           1506                  Other animal fats and oils and their fractions, whether or not refined, but not chemically
                                            modified
    57.0670           1507                  Soya-bean oil and its fractions, whether or not refined, but not chemically modified
    57.0680           1508                  Ground-nut oil and its fractions, whether or not refined, but not chemically modified
(c) Entry within this CN code is subject to conditions laid down in the relevant Community provisions.
 ---pagebreak--- No L 375 /80                Official Journal of the European Communities                                         31 . 12 . 88
     (1)          (2)                                                  (3)
  57.0690    1511       Palm oil and its fractions, whether or not refined, but not chemically modified
  57.0700    1512       Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but
                        not chemically modified
  57.0710    1513       Coconut (copra), palm kernel or babassu oil or fractions thereof, whether or not refined, but
                        not chemically modified
  57.0720    1514       Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically
                        modified
  57.0730    1515       Other fixed vegetable fats and oils (including jojoba oil) and their fractions whether or not
                        refined, but not chemically modified
  57.0740    1516       Animal and vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter­
                        esterified, re-esterified or elaidinized, whether or not refined, but not further prepared
  57.0750    1517       Margarine ; edible mixtures or preparations of animal or vegetable fats or oils or of fractions
                        of different fats and oils of this chapter, other than edible fats or oils or their fractions of
                        heading No 1516
  57.0760    1518       Animal or vegetable fats and oils and their fractions, boiled, oxidized, dehydrated, sulphur­
                        ized, blown, polymerized by heat in vacuum or in inert gas or otherwise chemically modified,
                        excluding those of heading No 1516 ; inedible mixtures or preparations of animal or vegeta­
                        ble fats or oils or of fractions of different fats or oils of this chapter, not elsewhere specified
                      ) or included
  57.0770    1519       Industrial monocarboxylic fatty acids ; acid oils from refining ; industrial fatty alcohols
  57.0780    1520       Glycerol (glycerine), whether or not pure ; glycerol waters and glycerol lyes
  57.0790    1521       Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti,
                        whether or not refined or coloured
                        Degras ; residues resulting from the treatment of fatty substances or animal or vegetable
                        waxes
  57.0800    1522 00 10 Degras
             1522 0091  Oil foots and dregs ; soapstocks
             1522 0099  Other
                        Other prepared or preserved meat, meat pffal or blood
  57.0810    1602 20 10 Goose or duck liver
             1602 41 90 Of swine, other than of domestic swine
             1602 42 90
             1602 49 90
             1602 50 90 Of bovine animals
             160290 31  Of game or rabbit
             160290 69
             1602 90 71
             1602 90 79  Of sheep or goats
             1602 9099
  57.0820    1603        Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates
  57.0830     1604       Prepared or preserved fish ; caviar and caviar substitutes prepared from fish eggs
   57.0840    1605       Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved
   57.0850    1702 5000  Chemically pure fructose
 ---pagebreak--- 31 . 12 . 88                               Official Journal of the European Communities                                              No L 375 / 81
       (1)               (2)                                                                (3 )
    57.0860        1702 90 10               Chemically pure maltose
    57.0870        1704                     Sugar confectionery (including white chocolate), not containing cocoa
    57.0880        CHAPTER 18               COCOA AND COCOA PREPARATIONS
    57.0890        CHAPTER 19               PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK, PASTRYCOOKS'
                                            PRODUCTS (■)
    57.0900        CHAPTER 20               PREPARATIONS           OF VEGETABLES,             FRUIT,      NUTS      OR OTHER           PARTS   OF
                                            PLANTS
    57.0910     ex CHAPTER 21               MISCELLANEOUS EDIBLE PREPARATIONS, EXLUDING SUGAR SYRUPS
                                            FALLING WITHIN SUBHEADINGS 2106 90 30, 2106 90 51 , 2106 90 55 AND 2106 90 59
    57.0920     ex CHAPTER 22               BEVERAGES, SPIRITS AND VINEGAR, EXCLUDING PRODUCTS FALLING
                                            WITHIN SUBHEADINGS 2204 10 11 TO 2204 30 10, 2206 00 10, 2208 40 10, 2208 40 90,
                                            2208 90 1 1 AND 2208 90 19
    57.0930        2301                     Flours, meals and pellets, of meat or meat offal of fish or of crustaceans, molluscs or other
                                            aquatic invertebrates, unfit for human consumption ; greaves
                                            Bran, sharps and other residues, whether or not in the form of pellets derived from the sifting,
                                            milling or other working of cereals or of leguminous plants
    57.0940        2302 50 00               Of leguminous plants
                                            Vegetable materials and vegetable waste, vegetable residues and byproducts, whether or not
                                            in the form of pellets, of a kind used in animal feeding, not elsewhere specified or included
    57.0950        2308 9090                Other
                                            Preparations of a kind used in animal feeding
    57.0960        2309 1090
                   2309 90 10               Fish or marine mammal solubles
                   23099091                 Beet-pulp with added molasses
                   2309 90 99               Other
    57.0970        CHAPTER 24               TOBACCO AND UNMANUFACTURED TOBACCO SUBSTITUTES
(i) No additional duties are levied for other preparations based on flour of leguminous vegetables in the form of sun-dried discs of dough known as
     'papad'
 ---pagebreak--- No L 375 /82              Official Journal of the European Communities                        31 . 12 . 88
                                               ANNEX V
                              List of least-developed developing countries
             224 Sudan                                        350 Uganda
             228 Mauritania                                   352 Tanzania
             232 Mali                                         355 Seychelles and dependencies
             236 Burkina Faso                                 375  Comoros
             240 Niger                                        386  Malawi
             244 Chad                                         391  Botswana
             247 Republic of Cape Verde                       395  Lesotho
             252 Gambia                                       452  Haiti
             257 Guinea Bissau                                652  North Yemen
             260 Guinea                                       656  South Yemen
             264 Sierra Leone                                 660 Afghanistan
             280 Togo                                         666 Bangladesh
             284 Benin                                        667 Maldives
             306 Central African Republic                     672 Nepal
             310 Equatorial Guinea                            675  Bhutan
             311 Sao Tom6 and Principe                        676  Burma
             324 Rwanda                                       684  Laos
             328 Burundi                                      807  Tuvalu
             334 Ethiopia                                     812  Kiribati
             338 Djibouti                                      817 Tonga
             342 Somalia                                      819 Western Samoa