CELEX: 31985R3601
Language: en
Date: 1985-12-17 00:00:00
Title: Council Regulation (EEC) No 3601/85 of 17 December 1985 applying generalized tariff preferences for 1986 in respect of certain agricultural products originating in developing countries

No L 352 / 192                             Official Journal of the European Communities                             30. 12 . 85
                                          COUNCIL REGULATION (EEC) No 3601 /85
                                                          of 17 December 1985
              applying generalized tariff preferences for 1986 in respect of certain agricultural products
                                                   originating in developing countries
THE COUNCIL OF THE EUROPEAN
COMMUNITIES,
                                                                        Whereas it is desirable therefore that the Com­
Having regard to the Treaty establishing the Euro­                      munity continue to apply generalized tariff prefer­
pean Economic Community, and in particular                              ences, in the context of the conclusions reached in
Article 43 thereof,                                                     UNCTAD and in accordance with the intentions
                                                                        expressed in the said Committee in particular by all
Having regard to Council Regulation ( EEC) No                           the preference-giving countries ;
3033 /80 of 11 November 1980 laying down the
trade arrangements applicable to certain goods
resulting from the processing of agricultural                           Whereas the temporary and non-binding nature of
products ('), and in particular Article 12 thereof,                     the system means that the offer may be withdrawn
                                                                        wholly or in part at a later stage, thus maintaining
Having regard to the proposal from the Commis­                          the possibility of remedying any unfavourable situa­
sion (2),                                                               tions which might arise, including in the African,
                                                                        Caribbean and Pacific States (ACP States) following
Having regard to the opinion of the European                            the implementation of the system ;
Parliament (3),
Having regard to the opinion of the Economic and                        Whereas, when the Community proposed its gener­
Social Committee (4),                                                   alized tariff preferences scheme for the second 10­
                                                                        year period, it envisaged to analyse in 1985 the func­
Whereas, within the context of UNCTAD, the Euro­                        tioning of the scheme and introduce measures of
pean Economic Community offered to grant tariff                         adjustment that would prove necessary ;
preferences on certain processed agricultural prod­
ucts of Chapters 1 to 24 of the Common Customs
Tariff which originate in developing countries ;                        Whereas experience from the application of the
whereas the preferential treatment proposed in that                     Community scheme in the first 15 years has shown
offer consists, in respect of certain goods which are                   that the scheme has to an appreciable extent
subject to the trade arrangements laid down in                          achieved its intended objectives ; whereas it is there­
Regulation (EEC) No 3033 / 80, of a reduction in the                    fore appropriate to maintain its fundamental fea­
fixed component of the charge applicable to such                        tures, namely a reduction in customs duties without
goods by virtue of that Regulation, and, in respect                     any restriction in the quantities imported for certain
of products which are subject to the single customs                     agricultural products listed in Annex II , and a
                                                                        reduction in customs duties within the limits of
duty, of a reduction in such duty ; whereas preferen­
tial imports of the products concerned should be                        Community tariff quotas for tobacco, soluble coffee
effected in general without quantitative restrictions ;                 and preserved pineapples ;
Whereas the positive role played by this system in
improving access for developing countries to the                        Whereas from 1 March 1986 the Kingdom of Spain
markets of the preference-giving countries was                          and the Portuguese Republic shall apply the Com­
recognized at the ninth session of the UNCTAD                           munity system of generalized preferences, in com­
Special Committee on Preferences ; whereas it was                       pliance with Articles 178 and 365 of the Act of
there agreed that the objectives of the generalized                     Accession ; whereas the tariff quota volumes should
preferences scheme would not be fully achieved by                       consequently be increased, and the calculation of
the end of 1980, that consequently it should be pro­                    the increase in these volumes to be based on past
longed beyond the initial period and that an overall                    statistics regarding imports into the two new Mem­
review of the system should take place in 1990 ;                        ber States of the products concerned ;
                                                                        Whereas the rates of conversion into national cur­
(')  OJ  No L  323 , 29 . 11 . 1980, p. 1 .                             rency of the preferential amounts expressed in ECU
0    OJ  No C  302, 25 .  1 1. 1985 , p . 1 82.
0    OJ  No C  343 , 31 . 12 . 1985 .                                   are the rates provided for in the Common Customs
(4)  OJ  No C  344 , 31 . 12 . 1985 .                                   Tariff ;
 ---pagebreak--- 30. 12 . 85                        Official Journal of the European Communities                            No L 352/ 193
Whereas in the multilateral trade negotiations, in            Whereas if, at a specified date in the quota period, a
accordance with paragraph 6 of the Tokyo Declara­             considerable balance remains in one of the initial
tion, the Community reaffirmed that special treat­            shares of one or other Member State, it is essential
ment should, whenever possible, be granted to the             that that Member State return a portion of it to the
least developed among the developing countries ;              corresponding reserve in order to prevent a part of
whereas, therefore, the agricultural products listed in       the Community quota from remaining unused in
Annex IV, originating in the least-developed devel­           one Member State when it could be used in others ;
oping countries which appear in the list in Annex V
to this Regulation , should be totally exempt from
customs duties ;                                              Whereas, having regard to the rules applying to the
                                                              repayment or remission of import or export duties,
                                                              and in particular to Council Regulation (EEC) No
Whereas it is necessary to ensure equal and contin­           1430/79 (') and Commission Regulation (EEC) No
uous access for all Community importers to the                3040/83 (2), a procedure should be laid down to
Community tariff quotas and the uninterrupted                 regularize imports actually made within the quotas
application of the rate laid down for such quotas to          and/or other preferential tariff limits opened under
all imports of the products concerned into all Mem­           this Regulation and thus provision should be made
ber States until the quotas are used up ; whereas the         for the Commission to be able to take appropriate
Community nature of the quotas can be respected               measures ;
by apportioning the Community tariff quotas
among the Member States ; whereas, moreover, to
                                                              Whereas such methods of administration call for
this end and in the context of the utilization system,
the actual charges against the quotas may relate only         close and particularly rapid cooperation between
                                                              the Member States and the Commission, which
to products which have been entered for free circu­
lation and which are accompanied by a certificate of          must, in particular, be able to observe the extent to
origin ;                                                      which charges are made against the tariff quotas and
                                                              ceiling and inform Member States thereof; whereas
                                                              such cooperation should be particularly close in
                                                              view of the need for the Commission to be able to
Whereas, to take account of future import trends in
the various Member States in respect of the tariff            take appropriate measures to reintroduce the levying
quotas and to mitigate any inadequacy in the fixed­           of customs duties in their entirety when the ceiling
                                                              is reached ;
scale apportionment, the quotas should be divided
into two tranches, the first being apportioned among
the Member States and the second held as a reserve            Whereas it is expedient that the Community should
to cover subsequently the requirements of Member              authorize the importation of the products referred to
States which have exhausted their initial shares ;            in Annex II, originating in the countries and territo­
whereas, moreover, the reserve constituted as des­            ries listed in Annex III, subject to the customs
cribed tends to avoid making the system of utiliza­           duties given in respect of each of them, without
tion of the quotas excessively rigid , to the detriment       quantitative limitations ; whereas the benefit of such
of each of the developing countries concerned, and            preferential terms should be reserved for products
will contribute to achieving the aim already men­             originating in the countries and territories under
tioned of improving the generalized preferences               consideration, the concept of 'originating products'
scheme ;                                                      being determined in accordance with the procedure
                                                              laid down in Article 14 of Council Regulation
                                                              (EEC) No 802/68 of 27 June 1968 on the common
Whereas Member States may exhaust their initial               definition of the concept of the origin of goods (3);
shares of the tariff quotas at different rates ; whereas
to avoid disruption of supplies on this account it
should be provided that any Member State which                 Whereas it is necessary to establish complete statis­
has almost used up one of its initial shares should           tics on imports admitted in accordance with the
draw an additional share from the corresponding                provisions of this Regulation and to apply to the
reserve ; whereas this must be done by each Member             collection , preparation and transmission of these
 State as and when each of its additional shares is            statistics    Council          Regulations   ( EEC)   No
 almost entirely used up and repeated as many times            1445/72 (4), ( EEC) No 3065/75 (5) and (EEC) No
 as each of the reserves allows ; whereas each of these        1736/75 (6);
 initial and additional shares must be available for
 use until the end of the quota period ;
                                                              (')   OJ  No L 175 , 12.7 . 1979, p. 1 .
 Whereas, however, it seems advisable to permit the           0     OJ  No L 297 , 29. 10. 1983 , p. 13,
 Member States to limit the exercise of their total            0    OJ  No LI 48, 28 . 6. 1968, p. 1 .
                                                               (4)  OJ  No L 161 , 17.7 . 1972, p. 1 .
 obligation to draw on the reserve amount to at least         0     OJ  No L 307 , 27 . 11 . 1975 , p. 1 .
 50 % of their initial share ;                                0     OJ  No L 183 , 14.7 . 1975, p. 3 .
 ---pagebreak--- No L 352/ 194                      Official Journal of the European Communities                                30. 12 . 85
Whereas, since the Kingdom of Belgium, the King­               3 . The products listed in Annex IV originating in
dom of the Netherlands and the Grand Duchy of                 the countries listed in Annex V shall be imported
Luxembourg are united within and jointly repre­                into the Community free of customs duties without
sented by the Benelux Economic Union, any mea­                prejudice to the levying of additional duties which
sure concerning the administration of the shares              may be applicable in the Common Customs Tariff,
allocated to that economic union may be carried out           indicated by the symbols 'vc\ ' ads' or 'adf.
by any one of its members ;
                                                              4. Tequila, Pisco and Singani falling within sub­
                                                              heading 22.09 C V ex a) of the Common Customs
Whereas fisheries products originating in Greenland           Tariff shall qualify for the preferential system sub­
will benefit from a free access regime under certain          ject to the production of a certificate of authenticity
conditions included in a specific EEC-Greenland               appearing in the certificate of origin and drawn up
Fisheries Agreement and connected dispositions,               according to the procedure referred to in the second
and alternatively, in the event that these conditions         subparagraph of paragraph 2 .
are no longer met, will be subject to appropriate
measures as concerns their import regime ;
Whereas in these conditions it does not appear                                          Article 2
necessary to include these products in the present
Regulation,                                                    1.   The Member States shall, within six weeks of
                                                              the end of each quarter at the latest, forward to the
                                                              Statistical Office of the European Communities the
                                                              statistical results for the products entered for free
HAS ADOPTED THIS REGULATION :
                                                              circulation in the reference quarter under a general­
                                                              ized preferential treatment in accordance with the
                                                              provisions of the present Regulation . These results,
                                                              transmitted according to the headings of the nomen­
                                                              clature of goods for external trade statistics of the
                      SECTION I                               Community and statistics of trade between Member
                                                              States ( NIMEXE), shall show the country of origin,
                                                              value, quantity and any supplementary units as
     PRODUCTS OF CHAPTERS 1 TO 24 OF THE
                                                              defined by Regulation (EEC) No 1736/75 .
      COMMON CUSTOMS TARIFF IMPORTED
       WITHOUT QUANTITATIVE LIMITATIONS                       2 . However, in the case of products in Section III
                                                              subject to quotas, the Member States shall, by the
                                                               1 1th day of each month at the latest, forward the list
                        A rticle 1                            of charges effected during the previous month .
                                                              At the Commission 's request, when the level of 75 %
 1 . From 1 January to 31 December 1986, Com­                 of the ceiling is reached, the Member States shall
munity imports of the products listed in Annex II             forward the lists of charges to the Commission every
shall benefit from the customs duties specified for            10 days ; these lists shall be forwarded within five
each product .                                                days from the end of each 1 0-day period.
From 1 March 1986, Spain and Portugal shall apply
on the imports of products referred to above the cus­
toms duties established in accordance with Arti­                                      SECTION II
cles 178 and 365 of the 1985 Act of Accession .
                                                                           COMMUNITY TARIFF QUOTAS
2. The treatment provided for in paragraph 1 shall                A. Raw or unmanufactured tobaccos other than the
be enjoyed solely by products originating in the                   Virginia 'flue-cured' type excluding the sun-cured
countries and territories listed in Annex III .
                                                                                      oriental type
                                                                                        Article 3
For the purposes of the application of this section ,
the concept of originating products shall be deter­
mined in accordance with the procedure laid down               1.   From 1 January to 31 December 1986 a Com­
in Article 14 of Regulation ( EEC) No 802 /68 .               munity tariff quota of 12 917 tonnes shall be opened
 ---pagebreak--- 30. 12 . 85                        Official Journal of the European Communities                         No L 352/ 195
in the Community for imports of raw or unmanufac­             share min^us any portion returned to the reserve pur­
tured tobaccos, excluding the sun-cured oriental              suant to Article 7, it shall forthwith, by notifying the
type, falling within subheading 24.01 ex B of the             Commission, draw a second share, to the extent that
Common Customs Tariff. Within this tariff quota               the reserve so permits, equal to 10% of its initial
the customs duty shall be suspended at 14 % with a            share rounded up, should the occasion arise, to the
minimum charge of 28 ECU per 100 kilograms net                nearest unit .
weight and a maximum charge of 33 ECU per 100
kilograms net weight.
                                                              2 . Where a Member State, after exhausting its ini­
From 1 March 1986, Spain and Portugal shall apply             tial share, has used 90 % or more of the second share
on the imports of products referred to above the cus­         drawn by it, that Member State shall forthwith,
toms duties established in accordance with Arti­              under the conditions laid down in paragraph 1 ,
cles 178 and 365 of the 1985 Act of Accession .               draw a third share, equal to 5 % of its initial share
                                                              rounded up, should the occasion arise, to the nearest
                                                              unit .
In the context of this tariff quota, the customs duty
on imports originating in the countries listed in
Annex V shall be totally suspended .                          3 . Where a Member State after exhausting its
                                                              second share, has used 90% or more of the third
The customs duty shall be totally suspended for               share drawn by it, that Member State shall, under
imports from the countries listed in Annex V of               the same conditions, draw a fourth share equal to
tobacco other than the Virginia ' flue-cured' type            the third . This process shall continue until the
                                                              reserve has been exhausted .
falling within subheadings 24.01 ex A and B of the
Common Customs Tariff ( NIMEXE codes 24.01-65
and 24.01-69) under this tariff quota .
                                                              4. By way of derogation from paragraphs 1 , 2 and
                                                              3 , a Member State may draw shares lower than those
2 . This tariff quota shall apply solely to products          specified therein if there are grounds for believing
originating in the countries and territories listed in        that the latter may not be used in full . Any Member
Annex III, with the exception of China. Those                 State applying this paragraph shall inform the Com­
imports which enjoy exemption from customs duties             mission of its grounds for so doing.
under other preferential tariff arrangements granted
by the Community may not be charged against this
tariff quota.                                                 5 . Any Member State may, whilst informing the
                                                              Commission, limit the aggregate total of its addi­
 For the purposes of the application of this section ,        tional shares to 50 % or to a higher proportion of its
the concept of ' originating products ' shall be deter­       initial share .
mined in accordance with the procedure laid down
 in Article 14 of Regulation ( EEC) No 802/68 .                                        Article 6
                                                              Without prejudice to the provisions of Article 7,
                                                              additional shares drawn pursuant to Article 5 shall
                         Article 4                            be valid until 31 December 1986 .
 1 . A first tranche of 11 917 tonnes shall be appor­
tioned among the Member States . The shares for                                        Article 7
 each member which , subject to Article 6, shall be
valid until 31 December 1986, shall be as listed in
column 6 of Annex I.                                           A Member State which, on 16 June 1986, has not
                                                               exhausted its initial share shall, not later than 1 July
                                                               1986, return to the reserve any unused portion in
 2.   The second tranche of 1 000 tonnes shall consti­         excess of 15 % of the initial amount. It may return a
 tute the reserve .                                            greater portion if there are grounds for believing that
                                                               such a portion may not be used . At the request of
                                                               the Commission, it may also make anticipatory
                                                               returns .
                         Article 5
                                                               Member States shall, not later than 1 July 1986,
  1.  Where a Member State has used 90 % or more of            notify the Commission of the total quantities of the
 its initial share as fixed in Article 4 ( 1 ), or of that     products in question imported up to and including
 ---pagebreak--- No L 352 / 196                    Official Journal of the European Communities                             30. 12. 85
 16 June 1986 and charged against the Community                                     Article 10
quota and of any portion of their initial share
returned to the reserve .
                                                              1.  Where a Member State has used 90 % or more of
                                                             its initial share as fixed in Article 9(1 ), or of that
 B. Raw or unmanufactured Virginia 'flue-cured' type
                        tobaccos
                                                             share minus any portion returned to the reserve pur­
                                                             suant to Article 12, it shall forthwith, by notifying
                                                             the Commission, draw a second share, to the extent
                        Article 8                            that the reserve so permits, equal to 10 % of its ini­
                                                             tial share rounded up, should the occasion arise, to
1 . From 1 January to 31 December 1986, a Com­               the nearest unit.
munity tariff quota of 65 992 tonnes shall be opened
in the Community for imports of raw or unmanufac­
tured Virginia 'flue-cured' type tobaccos falling            2. Where a Member State, after exhausting its ini­
within subheading 24.01 ex A of the Common Cus­              tial share, has used 90 % or more of the second share
toms Tariff. Within this tariff quota the customs            drawn by it, that Member State shall forthwith,
duty shall be suspended at 6 % with a minimum                under the conditions laid down in paragraph 1 ,
charge of 16 ECU per 100 kilograms net weight and            draw a third share, equal to 5 % of the initial share
a maximum charge of 30 ECU per 100 kilograms net             rounded up, should the occasion arise, to the nearest
                                                             unit .
weight.
From 1 March 1986, Spain and Portugal shall apply            3 . Where a Member State, after exhausting its
on the imports of product referred to above the cus­         second share, has used 90% or more of the third
toms duties established in accordance with Arti­             share drawn by it, that Member State shall, under
cles 178 and 365 of the 1985 Act of Accession .              the same conditions, draw a fourth share equal to
                                                             the third. This process shall continue until the
In the context of this tariff quota, the customs duty        reserve has been exhausted .
on imports originating in the countries listed in
Annex V shall be totally suspended .
                                                             4. By way of derogation from paragraphs 1 , 2 and
                                                             3, a Member State may draw shares lower than those
2 . This tariff quota shall apply solely to products         specified therein if there are grounds for believing
originating in the countries and territories listed in       that the latter may not be used in full. Any Member
Annex III, with the exception of China . Those               State applying this paragraph shall inform the Com­
imports which enjoy exemption from customs duties            mission of its grounds for so doing.
under other preferential tariff arrangements granted
by the Community may not be charged against this
tariff quota .                                               5 . Any Member State may, whilst informing the
                                                             Commission, limit the aggregate total of its addi­
 For the purposes of the application of this section,        tional shares to 50 % or to a higher proportion of its
the concept of ' originating products' shall be deter­       initial share .
mined in accordance with the procedure laid down
in Article 14 of Regulation ( EEC) No 802/68 .
 Entry under this tariff quota shall be subject to the                              Article 11
production of a certificate of authenticity appearing
in the certificate of origin and made out in accord­
ance with the procedure referred to in the second            Without prejudice to the provisions of Article 12,
subparagraph .                                               additional shares drawn pursuant to Article 10 shall
                                                             be valid until 31 December 1986 .
                        Article 9
                                                                                    Article 12
 1.  A first tranche of 64 792 tonnes shall be appor­
tioned among the Member States . The shares for
each member which , subject to Article 12, shall be          A Member State which, on 25 October 1986, has not
valid until 31 December 1986, shall be as listed in          exhausted its initial share shall, not later than
column 6 of Annex I.                                         7 November 1986, return to the reserve any unused
                                                             portion in excess of 15% of the initial amount. It
 2.  The second tranche of 1 200 tonnes shall consti­        may return a greater portion if there are grounds for
tute the reserve .                                           believing that such a portion may not be used. At
 ---pagebreak--- 30. 12 . 85                          Official Journal of the European Communities                         No L 352/ 197
the request of the Commission , it may also make                the Commission, draw a second share, to the extent
anticipatory returns .                                          that the reserve so permits, equal to 10% of the ini­
                                                                tial share rounded up, should the occasion arise, to
Member States shall , not later than 7 November                 the nearest unit.
 1986, notify the Commission of the total quantities
of the products in question imported up to and                  2.    Where a Member State, after exhausting its ini­
including 25 October 1986 and charged against the               tial share, has used 90 % or more of the second share
Community quotas and of any portion of their ini­               drawn by it, that Member State shall forthwith,
tial share returned to the reserve .
                                                                under the conditions laid down in paragraph 1 ,
                                                                draw a third share, equal to 5 % of the initial share
                    C. Soluble coffee                           rounded up, should the occasion arise, to the nearest
                                                                unit.
                         Article 13
                                                                3 . Where a Member State, after exhausting its
 1 . From 1 January to 31 December 1986, a Com­                 second share, has used 90% or more of the third
munity tariff quota of 1 9 200 tonnes shall be opened           share drawn by it, that Member State shall, under
under the conditions listed and stated in columns 2,            the same conditions, draw a fourth share equal to
3, 4 and 6 of Annex I , for imports into the Com­               the third. This process shall continue until the
munity of soluble coffee falling within subheading              reserve has been exhausted .
21.02 ex A of the Common Customs Tariff.
From 1 March 1986, Spain and Portugal shall apply               4. By way of derogation from paragraphs 1 , 2 and
on the imports of product referred to above the cus­            3 , a Member State may draw shares lower than those
toms duties established in accordance with Arti­                specified therein if there are grounds for believing
cles 178 and 365 of the 1985 Act of Accession .                 that the latter may not be used in full . Any Member
                                                                State applying this paragraph shall inform the Com­
                                                                mission of its grounds for so doing.
2. This tariff quota shall apply solely to products
originating in the countries and territories listed in
Annex III . Those imports which enjoy exemption                 5 . Any Member State may, whilst informing the
from customs duties under other preferential tariff             Commission, limit the aggregate total of its addi­
arrangements granted by the Community may not                   tional shares to 50 % or to a higher proportion of its
be charged against this quota .                                 initial share .
 For the purposes of the application of this section,
the concept of 'originating products' shall be deter­
 mined in accordance with the procedure laid down
 in Article 14 of Regulation ( EEC) No 802/68 .                                         Article 16
                                                                Without prejudice to the provisions of Article 17 ,
                                                                additional shares drawn pursuant to Article 1 5 shall
                         Article 14                             be valid until 31 December 1986 .
  1 . A first tranche of 17 280 tonnes shall be appor­
 tioned among the Member States.
                                                                                        Article 17
 The shares for each Member State which, subject to
 Article 17, shall be valid until 31 December 1986,
 shall be as listed in column 6 of Annex I.                     A Member State which, on 15 September 1986, has
                                                                 not exhausted its initial share shall, not later than
 2.   The second tranche of 1 920 tonnes shall consti­           1 October 1986 return to the reserve any unused por­
 tute the reserve .                                              tion in excess of 20 % of the initial amount. It may
                                                                 return a greater portion if there are grounds for
                                                                 believing that such a portion may not be used. At
                                                                 the request of the Commission, it may also make
                         Article 15                              anticipatory returns .
  1.  Where a Member State has used 90 % or more of              The Member States shall, not later than 1 October
 its initial share as fixed in Article 14(1 ), or of that         1986, notify the Commission of the total quantities
 share minus any portion returned to the reserve pur­            of the products in question imported up to 15 Sep­
 suant to Article 17 , it shall forthwith, by notifying          tember 1986 and charged against the Community
 ---pagebreak---  No L 352 / 198                       Official Journal of the European Communities                              30 . 12 . 85
quotas and of any portion of their initial share                 suant to Article 22, it shall forthwith, by notifying
returned to the reserve .                                        the Commission, draw a second share, to the extent
                                                                 that the reserve so permits, equal to 10% of its ini­
                                                                 tial share rounded up, should the occasion arise, to
                                                                 the nearest unit .
    D. Preserved pineapples, other than in slices, half
                     slices or spirals
                                                                 2.    Where a Member State, after exhausting its ini­
                         Article 18                              tial share, has used 90 % or more of the second share
                                                                 drawn by it, that Member State shall forthwith,
                                                                 under the conditions laid down in paragraph 1 ,
1 . From 1 January to 31 December 1986, a Com­                   draw a third share, equal to 5 % of its initial share
munity tariff quota of 46 750 tonnes shall be opened             rounded up, should the occasion arise, to the nearest
by the Community for imports of preserved pine­                  unit.
apples, other than in slices, half slices or spirals,
falling within the following subheadings of the
Common Customs Tariff: ex 20.06 B II a) 5 , ex                   3.    Where a Member State, after exhausting its
20.06 B II b) 5, ex 20.06 B II c) 1 dd) and ex 20.06             second share, has used 90 % or more of the third
B II c) 2 bb). Within this tariff quota the customs              share drawn by it, that Member State shall, under
duty shall be suspended at 12%, increased by the                 the same conditions, draw a fourth share equal to
levy on sugar where the sugar content exceeds 17 %               the third. This process shall continue until the
by weight in the case of products falling within sub­            reserve has been exhausted.
heading ex 20.06 B II a) 5 aa), and 19 % by weight in
the case of products falling within subheading ex                4. By way of derogation from paragraphs 1 , 2 and
20.06 B II b) 5 aa).                                             3 , a Member State may draw shares lower than those
                                                                 specified therein if there are grounds for believing
From 1 March 1986, Spain and Portugal shall apply                that the latter may not be used in full . Any Member
on the imports of products referred to above the cus­            State applying this paragraph shall inform the Com­
toms duties established in accordance with Arti­                 mission of its grounds for so doing.
cles 178 and 365 of the 1985 Act of Accession .
                                                                 5 . Any Member State may, whilst informing the
2. This tariff quota shall apply solely to products              Commission, limit the aggregate total of its addi­
originating in the countries and territories listed in           tional shares to 50 % or to a higher proportion of its
Annex III . Those imports which enjoy exemption                  initial share .
from customs duties under other preferential tariff
arrangements granted by the Community may not
be charged against this quota.
For the purposes of the application of this section ,                                   Article 21
the concept of 'originating products' shall be deter­
mined in accordance with the procedure laid down
                                                                 Without prejudice to the provisions of Article 22,
in Article 14 of Regulation ( EEC) No 802/68 .
                                                                 additional shares drawn pursuant to Article 20 shall
                                                                 be valid until 31 December 1986 .
                         A rticle 1 9
1 . A first tranche of 42 350 tonnes shall be appor­                                    Article 22
tioned among the Member States. The shares for
each Member State which, subject to Article 22,
shall be valid until 31 December 1986, shall be as               A Member State which, on 15 August 1986 has not
listed in column 6 of Annex I.                                   exhausted its initial share shall, not later than 1 Sep­
                                                                 tember 1986 return to the reserve any unused por­
2 . The second tranche of 4 400 tonnes shall consti­             tion in excess of 20 % of the initial amount. It may
tute the reserve .                                               return a greater portion if there are grounds for
                                                                 believing that such a portion may not be used . At
                                                                 the request of the Commission , it may also make
                                                                 anticipatory returns.
                         Article 20
                                                                 Member States shall, not later than 1 September
 1.  Where a Member State has used 90 % or more of                1986 notify the Commission of the total quantities
its initial share as fixed in Article 19(1 ), or of that         of the products in question imported up to
share minus any portion returned to the reserve pur­              15 August 1986 and charged against the Community
 ---pagebreak---  30. 12 . 85                         Official Journal of the European Communities                       No L 352/ 99
 quota and of any portion of their initial share                that the reserve so permits, equal to 10 % of its ini­
returned to the reserve .                                       tial share rounded up, should the occasion arise, to
                                                                the nearest unit .
      E. Preserved pineapples, in slices, half slices or        2.    Where a Member State, after exhausting its ini­
                          spirals                               tial share, has used 90 % or more of the second share
                                                                drawn by it, that Member State shall, forthwith
                         Article 23                             under the conditions laid down in paragraph 1 ,
                                                                draw a third share, equal to 5 % of its initial share
 1 . From 1 January to 31 December 1986, a Com­                 rounded up, should the occasion arise, to the nearest
                                                                unit.
munity tariff quota of 32 475 tonnes shall be opened
by the Community for imports of preserved pine­
apples, in slices, half slices or spirals, falling within       3 . Where a Member State, after exhausting its
the following subheadings of the Common Customs                 second share, has used 90% or more of the third
Tariff: ex 20.06 B II a) 5, ex 20.06 B II b) 5 , ex 20.06       share drawn by it, that Member State shall, under
B II c) 1 dd) and ex 20.06 B II c) 2 bb). Within this           the same conditions, draw a fourth share equal to
tariff quota, the customs duty shall be suspended at            the third. This process shall continue until the
 15 %, increased by the levy on sugar where the sugar           reserve has been exhausted .
content exceeds 17 % by weight in the case of prod­
ucts falling within subheading ex 20.06 B II a) 5 aa),          4. By way of derogation from paragraphs 1 , 2 and
and 19 % by weight in the case of products falling              3 , a Member State may draw shares lower than those
within subheading ex 20.06 B II b) 5 aa).                       specified therein if there are grounds for believing
                                                                that the latter may not be used in full. Any Member
From 1 March 1986, Spain and Portugal shall apply               State applying this paragraph shall inform the Com­
on the imports of products referred to above the cus­           mission of its grounds for so doing.
toms duties established in accordance with Arti­
cles 178 and 365 of the 1985 Act of Accession .
                                                                5 . Any Member State may, whilst informing the
                                                                Commission, limit the aggregate total of its addi­
2. This tariff quota shall apply solely to products
                                                                tional shares to 50 % or to a higher proportion of its
originating in the countries and territories listed in          initial share .
Annex III . Those imports already enjoying exemp­
tion from customs duties under other preferential
tariff arrangements granted by the Community may
not be charged against this quota .
                                                                                       Article 26
 For the purposes of the application of this section,
the concept of 'originating products' shall be deter­
 mined in accordance with the procedure laid down               Without prejudice to the provisions of Article 27,
 in Article 14 of Regulation ( EEC) No 802 /68 .                additional shares drawn pursuant to Article 25 shall
                                                                be valid until 31 December 1986.
                         Article 24
  1 . A first tranche of 30 675 tonnes shall be appor­                                 Article 27
tioned among the Member States. The shares for
each Member State which, subject to Article 27,                 A Member State which, on 15 September 1986, has
shall be valid until 31 December 1986, shall be as               not exhausted its initial share shall, not later than
listed in column 6 of Annex I.
                                                                 1 October 1986 return to the reserve any unused por­
                                                                tion in excess of 20 % of the initial amount. It may
2 . The second tranche of 1 800 tonnes shall consti­
                                                                return a greater portion if there are grounds for
tute the reserve .                                              believing that such a portion may not be used. At
                                                                the request of the Commission, it may also make
                                                                 anticipatory returns.
                         Article 25
                                                                 Member States shall, not later than 1 October 1986
  1.   Where a Member State has used 90 % or more of             notify the Commission of the total quantities of the
 its initial share as fixed in Article 24(1 ), or of that        products in question imported up to 15 September
 share minus any portion returned to the reserve pur­            1986 and charged against the Community quota and
 suant to Article 27 , it shall forthwith, by notifying          of any portion of their initial share returned to the
 the Commission , draw a second share, to the extent            reserve .
 ---pagebreak---  No L 352 / 200                      Official journal of the European Communities                               30 . 12 . 85
                       SECTION III                              2.   The extent to which a Member State has used
                 GENERAL PROVISIONS
                                                                up its share shall be determined on the basis of
                                                                imports of the said goods which have been entered
                         Article 28                             for free circulation and which are accompanied by a
                                                                certificate of origin in accordance with the rules
The Commission shall keep an account of the shares              referred to in Articles 3 , 8, 13 , 18 and 23 .
opened by the Member States pursuant to Articles 4,
5 , 9, 10, 14, 15, 19, 20, 24 and 25 and shall, as soon         3 . Goods shall qualify for a tariff quota only if the
as the information reaches it, inform each State of             certificate of origin referred to in paragraph 2 is sub­
the extent to which the reserves have been used up.             mitted before the date on which the levying of
                                                                duties is reintroduced .
It shall inform the Member States not later than :
— 15 July 1986, of the amount still in the reserve
     following any return of shares pursuant to                                            Article 31
     Article 7,
                                                                Where the Commission so requests, and in any case
— 21 November 1986 , of the amount still in the                 at least monthly, the Member States shall inform it
     reserve following any return of shares pursuant            of imports of the products in question charged
     to Article 12,                                             against their shares . This information shall show
                                                                both the value expressed in ECU and the quantity
— 15 October 1986, of the amount still in the
                                                                expressed in tonnes .
     reserves following any return of shares pursuant
     to Articles 17 and 27 ,
— 15 September 1986, of the amount still in the                                            Article 32
     reserve following any return of shares pursuant
     to Article 22 .
                                                                Where the Commission finds that imports of pro­
 It shall ensure that, when an amount exhausting a              ducts benefiting from the treatment provided for in
reserve is drawn , the amount so drawn does not                 Articles 1 , 3 , 8, 13 , 18 and 23 are imported into the
exceed the balance available and shall to this end              Community in quantities or at prices which place or
notify the amount of that balance to the Member                 are likely to place Community producers of similar
State making the last drawing .                                 or directly competitive products at a serious disad­
                                                                vantage or create an unfavourable situation in the
The Member States shall take all appropriate meas­              ACP States, the levying of customs duties applied
ures to ensure that additional shares drawn pursuant            within the Community may be reintroduced in
to Articles 5, 10, 15 , 20 and 25 are opened in such a          whole or in part on imports of the products in ques­
way that imports may be charged without interrup­               tion from the country or countries or territory or ter­
tion against their cumulative shares of the Com­                ritories which are the cause of such disadvantage .
munity quotas .                                                 Such measures may also be taken in the event of
                                                                actual or potential serious disadvantage which is
                                                                confined to a single region of the Community.
                         Article 29
 By 28 February 1987 at the latest, Member States                                          Article 33
shall notify the Commission of the final total of the
quantities charged and any balance of the shares                1 . The Commission may decide, by means of a
still unused at 31 December 1986. Up to the limit of            Regulation, to reintroduce the levying of customs
the balances remaining, and at the request of the               duties for a specified period, in order to ensure that
Member States, the Commission shall authorize the               Article 32 is applied .
Member States to make any necessary regularization
of the quantities charged against imports actually              2 . Where action on the part of the Commission is
made during the period referred to in Article 1 ( 1 ).          requested by a Member State, the former shall give
The Commission shall inform the Member States
                                                                its decision within a period of not more than
thereof.
                                                                10 working days from the date of receipt of the
                                                                request and shall inform the Member State of this
                                                                decision .
                         A rticle 30
                                                                3.   Each Member State may refer the measure taken
 1.   The Member States shall ensure free access to             by the Commission to the Council within a period
the shares allocated to them for importers of the said          of 10 working days following the date on which it
goods .                                                         was notified . The fact that the matter is referred to
 ---pagebreak--- 30 . 12 . 85                     Official Journal of the European Communities                      No L 352/201
the Council shall not cause the measure to be sus­           commercial policy pursuant to Article 113 of the
pended. The Council shall meet immediately. It              Treaty.
may, acting on a qualified majority, amend or re­
scind the measure in question .                                                     Article 35
                                                             Member States and the Commission shall cooperate
                      Article 34
                                                            closely to ensure compliance with this Regulation.
Articles 32 and 33 shall prejudice neither the appli­
                                                                                    Article 36
cation of the safeguard clauses adopted under the
common agricultural policy pursuant to Article 43           This Regulation shall enter into force on 1 January
of the Treaty nor those adopted under the common             1986 .
             This Regulation shall be binding in its entirety and directly applicable in all Member
             States .
             Done at Brussels, 17 December 1985 .
                                                                          For the Council
                                                                           The President
                                                                             J. F. POOS
 ---pagebreak--- No L 352 /202                            Official Journal of the European Communities                                         30. 12 . 85
                                                                  ANNEX I
                            List of products subject to Community preferential tariff quotas and ceilings
                                                                       l                     Community tariff quotas
                     CCT
       Order    heading No                                                Rate
         No   and NIMEXE                        Description                            Quota     Initial share of quota amounts
                                                                        of duty
                     code                                                             amount       allocated to Member States
                                                                                     (tonnes)                (tonnes)
         (1)          (2 )                           (3 )                  (4)          (5)                     (6)
      50.0010 ex 20.06 B II           Preserved pineapples, other        12%          46 750       BNL                    4 000
              a) 5 , b ) 5 , c) 1    than in slices, half slices or     + ( L)      (reserve :    DK                      1 000
                dd ) and c)          spirals                                          4 400)      D                     18 800
                    2 bb )                                                                        GR                        360
              (20.06-ex 38 ,                                                                      E                       2 750
               ex 39 , ex 65 ,                                                                    F                       2 400
              ex 67 , ex 91 ,                                                                     IRL                       240
                   ex 99 )                                                                        I                       1 200
                                                                                                  P                         100
                                                                                                  UK                    1 1 500
     50.0020  ex 20.06 B II          Preserved pineapples, in            15 %         32 475      BNL                    4 350
              a) 5 , b ) 5 , c) 1    slices, half slices or spirals     + ( L)      (reserve :    DK                        880
                dd) and c)                                                            1 000)      D                     13 300
                    2 bb)                                                                         GR                         50
              (20.06-ex 38 ,                                                                      E                         840
              ex 39 , ex 65 ,                                                                     F                         250
              ex 67 , ex 91 ,                                                                     IRL                       200
                  ex 99 )                                                                         I                       1 470
                                                                                                  P                          75
                                                                                                  UK                     9 260
     50.0030     21.02 ex A          Extracts, essences or con­           9%          19 200      BNL                     1 273
                (21.02-11 )          centrates of coffee and pre­                   (reserve :    DK                         35
                                     parations with a basis of                        1 920)      D                      2 567
                                     those extracts, essences or                                  GR                        300
                                     concentrates :                                               E                          45
                                                                                                  F                         237
                                    — Extracts        of coffee or
                                          'soluble      coffee '  ob­                             IRL                        33
                                                                                                  I                          45 .
                                         tained     by      a    water
                                                                                                  P                          45
                                         method       of   extraction
                                                                                                  UK                    12 700
                                         from roasted coffee, put
                                         up in powder form ,
                                         granulated, in grains , in
                                         tablets or in a similar
                                         solid form
 ---pagebreak--- 30. 12.85                           Official Journal of the European Communities                               No L 352/203
                                                                                      Community tariff quotas
                    CCT
        Order    heading No                                          Rate
          No    and NIMEXE                Description                           Quota    Initial share of quota amounts
                                                                    of duty
                    code                                                      amount      allocated to Member States
                                                                              (tonnes)               (tonnes)
          (1)         ( 2)                     3                      (4         (5)                    (6
       50.0040    24.01 ex A   Unmanufactured Virginia               6%        65 992     BNL                    7 098
               (24.01-02 , 09) ' flue-cured' type tobaccos        with mm .  (reserve :   DK                     1 501
                                                                 of 16 ECU     1 200)     D                     10 110
                                                                and max . of              GR                       500
                                                                  30 ECU /                E                      4 167
                                                                    100 kg                F                      1 090
                                                                                          IRL                    1 944
                                                                                          I                      3 555
                                                                                          P                        625
                                                                                          UK                    34 202
       50.0050    24.01 ex B   Unmanufactured         tobacco ,      14 %      12917      BNL                    2 801
               (24.01-61,63 ,  other, excluding the sun­         with min .  (reserve :   DK                       600
               71,73,74,76 ,   cured oriental type               of 28 ECU     1 000)     D                      1 550
                   77 , 78)                                     and max . of              GR                         8
                                                                  33 ECU /                E                      5 217
                                                                    100 kg                F                      1 300
                                                                                          IRL                        8
                                                                                          I                         23
                                                                                          P                        200
                                                                                          UK                       210
 ---pagebreak--- No L 352 / 204                        Official Journal of the European Communities                                       30. 12 . 85
                                                                ANNEX     I
              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)
                           CCT
           Order
            No           heading                                       Description                             Rate of duty
                            No
     I                    01.01       Live horses , asses , mules and hinnies :
                                      A.  Horses :
         52.0010                            II . For slaughter (d)                                                  2%
         52.0020                          III . Other                                                              12%
     I                    02.01       Meat and edible offals of the animals falling within heading
                                      No 01.01 , 01.02 , 01.03 or 01.04, fresh , chilled or frozen :
                                      A.  Meat :
                                          III . Of swine :
         52.0030                                 b) Other                                                          Free
                                      B.  Offals :
                                            II . Other :
         52.0033                                  a) Of horses , asses, mules and hinnies                           5%
                                                 b) Of bovine animals :
         52.0035                                         2. Other                                                   2%
                          02.04       Other meat and edible meat offals, fresh, chilled or frozen :
         52.0040                      ex A. Of domestic pigeons                                                     5%
         52.0050                      ex B. Furred game                                                            Free
                                         C.     Other :
         52.0060                                ex I. Frogs ' legs                                                 Free
         52.0070                                     II . Other                                                    Free
     1                    03.01       Fish , fresh ( live or dead), chilled or frozen :
                                      A.  Freshwater fish :
                                            I.    Trout and other salmonidae :
         52.0075                                  a) Trout                                                         10%
     I                                B.  Saltwater fish :
                                            I.    Whole , headless or in pieces :
         52.0080                                  e ) Sharks                                                     4 % (**)
         52.0090                                  g) Atlantic halibut and lesser or Greenland halibut  ....      4 % (**)
                                                  y) Other :
         52.0100                                         — Aquarium fish                                        Free (**)
     Note : The terms expressed in the ' Rate of duty' column are explained under 'Abbreviations' at the end of this
             list .
     (a) Agricultural products qualifying under the ordinary arrangements for exemption or total temporary suspen­
          sion of the Common Customs Tariff are only token entries .
     (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 Green­
          land .
     (d) Entry under this subheading is subject to conditions to be determined by the competent authorities.
 ---pagebreak--- 30. 12. 85                  Official Journal of the European Communities                                 No L 352/205
                    CCT
           Order
             No   heading                                       Description                          Rate of duty
                     No
                   03.01    B.  II .   Fillets :
                  (cont'd)
                                      b) Frozen :
          52.0110                                10. Of sharks (Squalus spp)                          10% (**)
          52.0120                          ex 17 . Of halibut                                         10% (**)
         52.0130           C. Livers and roes                                                          5 % (**)
                   03.02   Fish , dried, salted or in brine ; smoked fish , whether or not cooked
                           before or during the smoking process :
                           A. Dried, salted or in brine :
                                 I.   Whole, headless or in pieces :
         52.0140                          d) Atlantic halibut ( Hippoglossus hippoglossus) ....       10 % (**)
         52.0150                          e)    Salmon , salted or in brine                            2 % (**)
         52.0160                      ex f)      Hilsa spp , in brine                                  8 % (**)
                               II .   Fillets :
                                      ex d) Other :
         52.0170                                — Hilsa spp, in brine                                 10 % (**)
                   03.03   Crustaceans and molluscs, whether in shell or not, fresh (live or
                           dead), chilled , frozen , salted , in brine or dried ; crustaceans, in
                           shell, simply boiled in water :
                           A. Crustaceans :
         52.0180                  I. Crawfish                                                          7 % (**)
                                 II . Lobsters ( Homarus spp):
         52.0190                      a) Live                                                          4 % (**)
                                      b) Other
         52.0200                           1.    Whole                                                 4 % (**)
         52.0210                           2.    Other                                                 4 % (**)
         52.0220               III . Crabs and freshwater crayfish                                     4 % (**)
                                IV. Shrimps and prawns :
         52.0230                      a) Prawns and shrimps of the Pandalidae family                   4 % (**)
         52.0240                      c) Other                                                       4,5 % (**)
                                 V. Other :
                                      ex b) Other :
         52.0250                                — Peurullus spp                                        4 % (**)
                           B.  Molluscs :
         52.0260                 II . Mussels                                                        5,5 % (**)
                                IV. Other :
                                      a) Frozen :
                                           1.     Squid :
         52.0270                                     aa) Loligo spp                                    4 % (**)
         52.0280                                     bb) Todarodes sagittatus                          4 % (**)
                                           2 . Cuttle-fish of the species Sepia officinalis , Rossia
         52.0300                                 macrosoma and Sepiola rondeleti                     5,5 % (**)
         52.0310                           3.    Octopus                                               4 % (**)
         52.0320                           4.    Coquilles St Jacques ( Pecten maximus)                4 % (**)
 ---pagebreak--- No L 352 / 206            Official Journal of the European Communities                                         30. 12 . 85
                   CCT
          Order
            No   heading                                     Description                             Rate of duty
                    No
                  03.03   B. IV. a) 5 . Striped venus and other species of the family Ve­
        52.0330  (cont'd)                      neridae                                                 4 % (**)
        52.0340                           6.   Other                                                   4 % (**)
        52.0350                       b) Other                                                        4 % (**)
        52.0360   04.06   Natural honey                                                                 25%
                  04.07   Edible products of animal origin, not elsewhere specified or in­
                          cluded :
        52.0370           — Royal jelly                                                                   4%
        52.0375           — Other                                                                         2%
                  05.03   Horsehair and horsehair waste, whether or not put up on a layer or
                          between two layers of other material :
        52.0380           B.   Other                                                                    Free
                  05.07   Skins and other parts of birds, with their feathers or down , feath­
                          ers and parts of feathers (whether or not with trimmed edges) and
                          down , not further worked than cleaned , disinfected or treated for
                          preservation ; powder and waste of feathers or parts of feathers :
                          A. Bed feathers ; down :
        52.0390                11 .   Other                                                             Free
        52.0400           B.   Other                                                                    Free
                  05.13   Natural sponges :
        52.0410           B.   Other                                                                    Free
                  06.02   Other live plants , including trees, shrubs , bushes, roots, cuttings
                          and slips :
                             A. Unrooted cuttings and slips :
        52.0420                     II . Other                                                            6%
                          ex D.     Other :
                                    —    Yuccas and cactuses, not planted in pots, tubs, boxes
        52.0430                          or the like                                                      8%
                                    —    Trees and shrubs, excluding fruit- and forest-trees and
                                         shrubs ; other live plants , cuttings and roots , excluding
        52.0440                          azaleas , roses , perennial plants and mushroom spawn          12%
                  06.03   Cut flowers and flower buds of a kind suitable for bouquets or for
                          ornamental purposes, fresh, dried, dyed, bleached, impregnated or
                          otherwise prepared :
                              A.    Fresh :
                                    ex I.    From 1 June to 31 October :
         52.0450                             — Orchids (family Orchidaceae) and Anthurium . .            15%
 ---pagebreak--- 30. 12. 85                  Official Journal of the European Communities                               No L 352/ 207
                    CCT
           Order
             No   heading                                    Description                           Rate of duty
                     No
                   06.03       A. ex II . From 1 November to 31 May :
                  (cont'd)
          52.0460                             — Orchids (family Orchidaceae) and Anthurium . .        15%
                           ex B.    Other :
          52.0470                   — Cut flowers, not further prepared than dried                     7%
                                    — Cut flowers, dyed, bleached, impregnated or otherwise
          52.0480                         prepared                                                    15%
                   06.04   Foliage, branches and other parts (other than flowers or buds) of
                           trees , shrubs , bushes and other plants, and mosses , lichens and
                           grasses, being goods of a kind suitable for bouquets or ornamental
                           purposes, fresh , dried , dyed , bleached, impregnated or otherwise
                           prepared :
                           B.       Other :
          52.0490                     I. Fresh                                                         7%
          52.0500                    II . Not further prepared than dried                              2%
          52.0510                   III . Other                                                       14%
                   07.01   Vegetables, fresh or chilled :
                              G. Carrots, turnips, salad beetroot, salsify, celeriac, radishes
                                    and similar edible roots :
          52.0520                   III . Horse-radish (Cochlearia armoracia)                         13 %
          52.0525          ex K. Asparagus, from 1 October to 31 January                              12%
                              T.    Other :
                                    ex     I. Courgettes, from 1 January to the last day of
          52.0530                             February                                                 9%
          52.0535                   ex II . Aubergines, from 1 January to 31 March                     9%
                                    ex III . Other :
          52.0540                             — Okra ( Hibiscus esculentus L. or Abelmoschus
                                                   esculentus ( L.) Moench); Moringa oleifera
                                                   (drumsticks)                                       Free
          52.0545                   —         Pumpkins and courges , from 1 January to last day of
                                              February                                                 9%
          52.0550                   —         Other, excluding celery sticks and parsley, from
                                              1 January to 31 March                                    9%
                   07.02   Vegetables (whether or not cooked), preserved by freezing :
                           ex B.    Other :
                                    — Okra ( Hibiscus esculentus L. or Abelmoschus esculen­
          52.0560                         tus ( L.) Moench)                                           13%
                   07.03   Vegetables provisionally preserved in brine, in sulphur water or in
                           other preservative solutions , but not specially prepared for imme­
                           diate consumption :
                           ex E. Other vegetables :
                                    — Okra ( Hibiscus esculentus L. or Abelmoschus esculen­
          52.0570                         tus ( L.) Moench)                                           Free
          52.0575                   — Bamboo shoots                                                    6%
 ---pagebreak--- No L 352/208                      Official Journal of the European Communities                                        30. 12 . 85
                        CCT
         Order
          No          heading                                     Description                               Rate of duty
                         No
                       07.04      Dried, dehydrated or evaporated vegetables, whole, cut, sliced,
                                  broken or in powder but not further prepared :
                                  ex B.     Other :
        52.0580                             — Mushrooms, excluding cultivated mushrooms                          8%
        52.0590                             — Horse-radish (Cochlearia armoracia)                              Free
                                            — Okra ( Hibiscus esculentus L. or Abelmoschus esculen­
        52.0600                                 tus ( L.) Moench) . :                                          11 %
                                            — Sweet peppers with a humidity content of 9,5 % or
        52.0610                                 less                                                           12%
                       07.05      Dried leguminous vegetables , shelled, whether or not skinned or
                                  split :
                                  B.   Other :
                                          I. Peas (including chick peas) and beans (of the genus
                                             ' Phaseolus '):
        52.0620                              — Beans of the genus ' Phaseolus'                                 Free
        52.0630                              — Chick peas of the species 'Cicer arietinum'                     Free
        52.0640                              — Other                                                             2%
        52.0640                              — Beans of the genus ' Phaseolus'                                 Free
                                       III . Other :
        52.0650                              — Cajan peas of the species 'Cajanus cajan'                       Free
        52.0660                              — Other                                                             3 %
                       07.06      Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes
                                  and other similar roots and tubers with high starch or inulin con­
                                  tent, fresh or dried , whole or sliced ; sago pith :
        52.0670                   B.   Other                                                                   Free
                       08.01      Dates , bananas , coconuts , brazil nuts , cashew nuts, pineapples ,
                                  avocados, mangoes, guavas and mangosteens, fresh or dried,
                                  shelled or not :
                                  ex A.     Dates
                                            — For industrial tranformation, excluding the manufac­
                                                ture of alcohol, or for conditioning for retail sale in im­
                                                mediate packings with a net capacity of 1 1 kg or
        52.0680                                 less (a)                                                          8%
                                  ex B.     Bananas :
        52.0690                             — Dried                                                            Free
        52.0700                       D.    Avocados                                                             6%
        52.0710                       E.    Coconuts                                                           Free
                                      H. Other :
        52.0720                             — Mangosteens , guavas                                             Free
        52.0730                             — Mangoes                                                            4%
     (a) Entry under this subheading is subject to conditions to be determined by the competent authorities .
 ---pagebreak--- 30. 12 . 85                  Official Journal of the European Communities                            No L 352 / 209
                       CCT
            Order
              No     heading                                   Description                       Rate of duty
                        No
                      08.02  Citrus fruit, fresh or dried :
                             B. Mandarins (including tangerines and satsumas); Clementines,
                                 wilkings and other similar citrus hybrids :
           52.0733               ex I.        Clementines , from 15 May to 15 September             16%
           52.0735               ex II . = Other, from 15 May to 15 September                       16%
                             ex E.    Other :
                                      — Limes and limettes (Citrus aurantifolia var. Lumio and
           52.0740                          var. Limetta)                                          9,6 %
                      08.05  Nuts other than those falling within heading No 08.01 , fresh or
                             dried, shelled or not :
           52.0750              D.    Pistachios                                                    Free
           52.0760              E.    Pecans                                                        Free
           52.0770              F. Areca (or betel ) and cola                                       Free
           52.0780           ex G. Other ( excluding hazelnuts)                                     Free
                      08.07  Stone fruit, fresh :
           52.0790           E.  Other                                                               7 %
                      08.08  Berries fresh :
           52.0800           C. Bilberries (fruit of the species Vaccinium myrtillus)               Free
           52.0810           E. Papaws                                                              Free
                             F.  Other :
                                   I.   Fruit of the species Vaccinium macrocarpum and Vaccin­
           52.0820                     ium corymbosum                                                3%
           52.0825                      II .      Other                                               5%
                   ex 08.09  Other fruit, fresh :
           52.0830           — Rose-hips fruit                                                      Free
           52.0840           — Watermelons from 1 November to 30 April                              6,5 %
           52.0850           — Others excluding melons and watermelons                                6%
                      08.10  Fruit ( whether or not cooked), preserved by freezing, not contain­
                             ing added sugar :
           52.0860           ex B. — Bilberries (fruit of the species Vaccinium myrtillus) . . .      7%
                                      — Blackberries (brambleberries), mulberries and cloud­
           52.0870                           berries                                                  8%
                                C. Fruit of the species Vaccinium myrtilloides and Vaccinium
           52.0880                    angustifolium                                                   3%
                             ex D. Other :
           52.0890                    — Quinces                                                     11 %
                                      — Fruit falling within heading Nos 08.01 , 08.02 D, 08.08
                                             B, E and F and 08.09, excluding pineapples , melons
           52.0900                           and watermelons                                          6%
           52.0910                    — Rose-hips fruit                                             Free
 ---pagebreak--- No L 352/ 210            Official Journal of the European Communities                                    30. 12 . 85
                  CCT
         Order
           No   heading                                Description                             Rate of duty
                   No
                 08.11  Fruit provisionally preserved (for example, by sulphur dioxide
                        gas, in brine, in sulphur water or in other preservative solutions),
                        but unsuitable in that state for immediate consumption):
        52.0920            C. Papaws                                                              Free
       52.0930             D. Bilberries (fruit of the species Vaccinium myrtillus)                2%
                           E.    Other :
       52.0940                   — Quinces                                                         4%
                                 — Fruit falling within heading Nos 08.01 , 08.02 D, 08.08 B
                                    and F and 08.09, excluding pineapples, melons and
       52.0950                      watermelons                                                   Free
                 08.12  Fruit, dried , other than that falling within heading Nos 08.01 ,
                        08.02 , 08.03,08.04 or 08.05 :
       52.0960             A. Apricots                                                           5,5 %
        52.0965         ex D.    Pears                                                              4%
        52.0970            E. Papaws                                                              Free
                        ex G. Other :
        52.0980                  — Tamarind (pods , pulp)                                         Free
        52.0990                  — Rose-hips fruit                                                Free
                 08.13  Peel of melons and citrus fruit, fresh, frozen, dried or provisionally
                        preserved in brine, in sulphur water or in other preservative solu­
        52.1000         tions                                                                      Free
                 09.01  Coffee, whether or not roasted or free of caffeine ; coffee husks
                        and skins ; coffee substitutes containing coffee in any proportion :
                        A. Coffee :
                              I.  Unroasted :
        52.1010                   b) Free of caffeine                                              9%
                            II .  Roasted :
        52.1020                   a) Not free of caffeine                                         12 %
        52.1030                   b) Free of caffeine                                             13 %
        52.1040         B.  Husks and skins                                                        8%
        52.1050         C. Coffee substitutes containing coffee in any proportion                 14%
                 09.02  Tea :
        52.1060         A. In immediate packings of a net capacity not exceeding 3 kg             Free
                 09.04  Pepper of the genus ' Piper'; pimento of the genus ' Capsicum ' or
                        the genus ' Pimenta ':
                        A. Neither crushed nor ground :
                              I.  Pepper :
        52.1070                   b) Other                                                         4%
 ---pagebreak--- 30. 12 . 85                  Official Journal of the European Communities                             No L 352 / 211
                     CCT
            Order
              No   heading                                  Description                           Rate of duty
                      No
                    09.04   A.   II .   Pimento :
           52.1080
                   (cont'd)
                                        c) Other                                                      5%
                            B. Crushed or ground :
           52.1090                 I.   Pimento of the genus 'Capsicum '                              5%
           52.1100               II .   Other                                                         4%
                    09.06   Cinnamon and cinnamon-tree flowers :
           52.1110          A. Ground                                                                Free
           52.1120          B.  Other                                                                Free
           52.1130  09.07   Cloves (whole fruit, cloves and stems)                                   10%
                    09.08   Nutmeg, mace and cardamoms :
                            A. Neither crushed nor ground :
                                 II .   Other :
           52.1140                      a) Nutmeg                                                    Free
                            B. Crushed or ground :
           52.1150                 I.   Nutmeg                                                       Free
           52.1160               II .   Mace                                                         Free
                    09.09   Seeds of anise, badian , fennel , coriander, cumin, caraway and jun­
                            iper :
                            A. Neither crushed nor ground :
           52.1170                   I. Aniseed                                                      Free
           52.1180                 II . Badian seed                                                   7%
                                 III . Seeds of fennel , coriander, cumin , caraway and juniper :
                                        b) Other :
           52.1190                         2.   Other                                                Free
                            B. Crushed or ground :
           52.1200                   I. Badian seed                                                   7%
           52.1210               III . Other                                                         Free
                    09.10   Thyme, saffron and bay leaves ; other spices :
                            A. Thyme :
                                   I.   Neither crushed nor ground :
           52.1220                      b) Other                                                     11 %
           52.1230               II .   Crushed or ground                                            13 %
           52.1240          B. Bay leaves                                                            12%
                            F. Other spices , including the mixtures referred to in Note 1 (b)
                                 to this Chapter :
           52.1250                 I.   Neither crushed nor ground                                   Free
                                 II .   Crushed or ground :
           52.1260                      b) Other                                                      3%
 ---pagebreak--- No L 352 /212            Official Journal of the European Communities                                  30 . 12 . 85
                 CCT
          Order
           No   heading                                 Description                          Rate of duty
                  No
                 11.04  Flour of the dried leguminous vegetables falling within heading
                        No 07.05 or of the fruits falling within any heading in Chapter 8 ;
                        flour and meal of sago and of roots and tubers falling within
                        heading No 07.06 :
                        A. Flour of the dried leguminous vegetables falling within head­
        52.1270             ing No 07.05                                                         2%
                        B. Flour of the fruits falling within any heading in Chapter 8 :
        52.1280               I.   Of bananas                                                   Free
                            II .   Other :
        52.1290                    — Chestnuts                                                 7,5 %
        52.1300                    — Not specified                                               2%
                 12.07  Plants and parts (including seeds and fruits) of trees , bushes,
                        shrubs or other plants , being goods of a kind used primarily in
                        perfumery, in pharmacy, or for insecticidal , fungicidal or similar
                        purposes, fresh or dried, whole, cut, crushed, ground or powdered :
        52.1320         B. Liquorice roots                                                      Free
        52.1330         C. Tonquin beans                                                        Free
                 12.08  Chicory roots, fresh or dried, whole or cut, unroasted ; locust
                        beans, fresh or dried, whether or not kibbled or ground, but not
                        further prepared ; fruit kernels and other vegetable products of a
                        kind used primarily for human food, not falling within any other
                        heading :
                        C.  Locust bean seeds :
        52.1360               I.    Not decorticated, crushed or ground                         Free
        52.1370             II .    Other                                                        6%
        52.1380         D. Apricot, peach and plum stones , and kernels thereof                 Free
                 13.02  Shellac, seed lac, stick lac and other lacs ; natural gums , resins,
                        gum-resins and balsams :
        52.1390         A. Conifer resins                                                       Free
                 13.03  Vegetable saps and extracts ; pectic substances, pectinates and
                        pectates ; agar-agar and other mucilages and thickeners, derived
                        from vegetable products :
                        A. Vegetable saps and extracts :
        52.1400                III . Of quassia amara                                           Free
        52.1410                 IV . Of liquorice                                             Free (*)
                                 V. Of pyrethrum and of the roots of plants containing
        52.1420                      rotenone                                                   Free
                              VII . Intermixtures of vegetable extracts, for the manufacture
        52.1430                      of beverages or of food preparations                       Free
                            VIII . Other :
        52.1440                      a) Medicinal                                               Free
                        B. Pectic substances , pectinates and pectates :
                            ex I. Dry, excluding apple, pear and quince pectic sub­
        52.1450                       stances                                                   12%
                             ex II . Other, excluding apple, pear and quince pectic sub­
        52.1460                       stances                                                     7%
 ---pagebreak--- 30. 12 . 85                           Official Journal of the European Communities                               No L 352/213
                           CCT
            Order
              No         heading                                    Description                             Rate of duty
                            No
                          13.03      C. Agar-agar and other mucilages and thickeners derived from
                         (cont'd)        vegetable products :
           52.1470                        I.    Agar-agar                                                      Free
                                         U.     Mucilages and thickeners extracted from locust beans or
           52.1480                              locust bean seeds                                              Free
                          14.01      Vegetable materials of a kind used primarily for plaiting (for
                                     example , cereal straw, cleaned , bleached or dyed , osier, reeds,
                                    rushes , rattans , bamboos , raffia and lime bark):
                                     A. Osier :
           52.1490                       II .   Other                                                          Free
           52.1500                   B. Cereal straw , cleaned , bleached or dyed                              Free
                          15.03      Lard stearin , oleostearin and tallow stearin ; lard oil, oleo-oil and
                                    tallow oil , not emulsified or mixed or prepared in any way :
                                     A.  Lard stearin and oleostearin :
           52.1510                       II .   Other                                                          Free
                                     B.  Tallow oil for industrial uses other than the manufacture of
           52.1520                       foodstuffs for human consumption ( a)                                 Free
           52.1530                   C. Other                                                                    5%
                          15.04      Fats and oils , of fish and marine mammals , whether or not re­
                                     fined :
                                     A.  Fish-liver oil :
                                          I.    Of a vitamin A content not exceeding 2 500 international
           52.1540                              units per gram                                                 Free
                          15.05      Wool grease and fatty substances derived therefrom (including
                                     lanolin ):
           52.1550                   A. Wool grease, crude                                                     Free
           52.1560                   B.  Other                                                                 Free
                          15.06      Other animal oils and fats (including neat's foot oils and fats from
           52.1570                   bones or waste)                                                            Free
                          15.07      Fixed vegetable oils , fluid or solid, crude , refined or purified :
           52.1580                   B. China-wood and oiticica oil ; myrtle wax and Japan wax                 Free
                                     C. Castor oil :
           52.1590                       II .   Other                                                            6%
        (a) Entry under this subheading is subject to conditions to be determined by the competent authorities .
 ---pagebreak--- No L 352 / 214            Official Journal of the European Communities                                   30. 12 . 85
                  CCT
          Order
           No   heading                                     Description                        Rate of duty
                   No
                  15.07   D. Other oils :
                (cont 'd)
                               I.   For technical or industrial uses other than the manufac­
                                    ture of foodstuffs for human consumption :
                                    a) Crude :
        52.1600                             1.  Palm oil                                         2,5 %
                                        ex 3 .  Other, excluding linseed oil, groundnut oil,
        52.1610                                 sunflower seed oil and colza oil                 2,5 %
                                    b) Other :
                                        ex 2 .  Other :
        52.1620                                 — Palm kernel and coconut oil                    6,5 %
                              II .  Other :
                                    a) Palm oil :
        52.1630                         1.   Crude                                                 4%
        52.1640                         2.   Other                                                12%
                                    b) Other :
                                        1.   Solid, in immediate packings of a net capacity of
        52.1650                              1 kg or less                                         18%
                                        2.   Solid , other ; fluid :
                                             ex aa) Crude :
        52.1660                                      — Palm kernel and coconut oil                 7%
                                             ex bb) Other :
        52.1670                                      — Palm kernel and coconut oil                13%
                 15.10    Fatty acids ; acid oils from refining ; fatty alcohols :
        52.1680           A. Stearic acid                                                         Free
        52.1690           B.  Oleic acid                                                           3%
        52.1700           C. Other fatty acids ; acid oils from refining                          Free
        52.1710           D. Fatty alcohols                                                         5 %
                 15 .     Glycerol and glycerol lyes :
        52.1720           A. Crude glycerol and glycerol lyes                                     Free
        52.1730           B. Other, including synthetic glycerol                                  Free
                 15.12    Animal or vegetable oils and fats , wholly or partly hydrogenated,
                          or solidified or hardened by any other process, whether or not re­
                          fined , but not further prepared :
        52.1740           A. In immediate packings of a net capacity of 1 kg or less              16%
        52.1750           B.  Other                                                               11 %
                  15.15 . Spermaceti , crude, pressed or refined, whether or not coloured ;
                          beeswax and other insect waxes, whether or not coloured :
        52.1760           A. Spermaceti, crude, pressed or refined, whether or not coloured       Free
 ---pagebreak--- 30. 12 . 85                  Official Journal of the European Communities                             No L 352 /215
                     CCT
            Order
              No   heading                                  Description                           Rate of duty
                      No
                    15.15   B. Beeswax and other insect waxes, whether or not coloured :
                   (cont'd)
           52.1770               II .   Other                                                        Free
                    15.16   Vegetable waxes, whether or not coloured :
           52.1780          B.   Other                                                               Free
                    15.17   Degras ; residues resulting from the treatment of fatty substances
                            or animal or vegetable waxes :
           52.1790          A. Degras                                                                Free
                            B. Residues resulting from the treatment of fatty substances or
                                animal or vegetable waxes :
                                 II .   Other :
           52.1800                      a) Oil foots and dregs ; soapstocks                          Free
           52.1810                      b) Other                                                     Free
                    16.02   Other prepared or preserved meat or meat offal :
                            A.   Liver :
           52.1820                  I. Goose or duck liver                                           14 %
                            B.   Other :
                                  II . Game or rabbit meat or offal :
           52.1830                      — Game                                                         8%
           52.1840                      — Rabbit                                                     14 %
                                 III . Other :
                                        b) Other :
                                            1 . Containing bovine meat or offal :
                                                ex bb) Other :
           52.1850                                      — Prepared or preserved bovine tongue        17 %
                                            2.  Other :
                                                aa) Of sheep or goats :
           52.1860                                  — Of sheep                                       18 %
           52.1870                                  — Of goats                                       16 %
           52.1880                              bb) Other                                             16 %
                     16.03  Meat extracts , meat juices and fish extracts, in immediate pack­
                            ings of a net capacity of :
           52.1890          B. More than 1 kg but less than 20 kg                                    Free
           52.1900          C. 1 kg or less                                                            5%
                    16.04   Prepared or preserved fish, including caviar and caviar substitutes :
                               A.     Caviar and caviar substitutes :
           52.1910                     I. Caviar ( sturgeon roe)                                   12 % (**)
           52.1920                    II . Other                                                   14 % (**)
           52.1930              B.    Salmonidae                                                    4 % (**)
 ---pagebreak--- No L 352 /216            Official Journal of the European Communities                                       30. 12 . 85
                  CCT
          Order
           No   heading                                Description                               Rate of duty
                   No
                 16.04   ex F. Bonito (Sarda spp), mackerel and anchovies :
                (cont'd)
        52.1940                  — Bonito (Sarda spp)                                             18 % (**)
        52.1945                  — Mackerel                                                       19 % (**)
                            G. Other :
                                  I. Fillets, raw, coated with batter or breadcrumbs, deep
        52.1950                       frozen                                                      10% (**)
        52.1960                  11 . Other                                                        9 % (**)
                 16.05   Crustaceans and molluscs, prepared or preserved :
        52.1970             A.   Crabs                                                             6 % (**)
                         ex B. Other, excluding shrimps of the Crangon spp type and
        52.1980                  snails other than seasnails                                       6 % (**)
                 17.04   Sugar confectionery, not containing cocoa :
                         A. Liquorice extract containing more than 10 % by weight of suc­
        52.1990              rose but not containing other added substances                           9%
        52.2000          B. Chewing gum                                                           2 % -t- vc
                                                                                                 with a max.
                                                                                                   of 23 %
        52.2010          C. White chocolate                                                       4 % + vc
                                                                                                 with a max.
                                                                                                   of 27 %
                                                                                                    + ads
        52.2020          D. Other                                                                 6 % + vc
                                                                                                 with a max.
                                                                                                   of 27%
                                                                                                    + ads
        52.2030  18.03   Cocoa paste (in bulk or in block), whether or not defatted                  11 %
        52.2035  18.04   Cocoa butter, including cocoa fat or oil                                     8%
        52.2040  18.05   Cocoa powder, unsweetened                                                    9%
                 18.06   Chocolate and other food preparations containing cocoa :
                         A. Cocoa powder, not otherwise sweetened than by the addition
        52.2050              of sucrose                                                           3 % + vc
                         C. Chocolate and chocolate goods, whether or not filled ; sugar
                             confectionery and substitutes therefor made from sugar substi­
        52.2060              tution products, containing cocoa                                    9 % + vc
                                                                                                 with a max.
                                                                                                   of 27 %
                                                                                                    + ads
                  19.02  Malt extract ; preparations of flour, meal , starch of malt extract, of
                         a kind used as infant food or for dietetic or culinary purposes,
                         containing less than 50 % by weight of cocoa :
 ---pagebreak--- 30. 12 . 85                    Official Journal of the European Communities                               No L 352 / 217
                      CCT
            Order
              No    heading                                  Description                             Rate of duty
                       No
                     19.02    B.   Other :
                    (cont 'd)
                                    I. Containing malt extract and not less than 30 % by weight
           52.2070                       of reducing sugars (expressed as maltose)                    Free -l-vc
                                   II .  Other :
                                         — Preparations based on flour of leguminous vegetables
                                             in the form of sun-dried discs of dough, known as
           52.2080                           ' papad '                                                   Free
           52.2090                       — Other                                                      Free + vc
                   ex 19.04   Tapioca and sago, excluding tapioca and sago substitutes ob­
           52.2100            tained from potato or other starches                                     2 % -I- vc
                     19.05    Prepared foods obtained by the swelling or roasting of cereals or
           52.2110            cereals products (puffed rice, corn flakes and similar products) . . .  Free + vc
                       9.07   Bread , ships ' biscuits and other ordinary bakers' wares, not con­
                              taining added sugar, honey, eggs, fats, cheese or fruit, communion
                              wafers, empty cachets of a kind suitable for pharmaceutical use,
                              sealing wafers, rice paper and similar products :
           52.2120            A. Crispbread                                                               vc
                                                                                                     with a max .
                                                                                                       of 24 %
                                                                                                        + adf
           52.2130            B.   Matzos                                                             Free + vc
                                                                                                     with a max .
                                                                                                       of 20 %
                                                                                                        + adf
                              C. Communion wafers, empty cachets of a kind suitable for phar­
                                   maceutical use, sealing wafers, rice paper and similar prod­
           52.2140                 ucts                                                               Free + vc
           52.2150            D. Other                                                                4 % + vc
                      19.08   Pastry, biscuits , cakes and other fine bakers ' wares, whether or not
                              containing cocoa in any proportion :
           52.2160            A. Gingerbread and the like                                             Free -I- vc
                     20.01    Vegetables and fruit, prepared or preserved by vinegar or acetic
                              acid , with or without sugar, whether or not containing salts , spices
                              or mustard :
           52.2170            ex C. Other, excluding ' mixed pickles ' and sweet peppers                 14%
                     20.02    Vegetables prepared or preserved otherwise than by vinegar or
                              acetic acid :
           52.2180                B.    Truffles                                                         14%
           52.2190                D. Asparagus                                                           20%
           52.2200                E.    Sauerkraut                                                       15%
           52.2210            ex F. Capers                                                               12%
                              ex H. Other, including mixtures :
           52.2220                      — Moringa oleifera (drumsticks)                                  Free
           52.2225                      — Bamboo shoots                                                  11 %
 ---pagebreak--- No L 352 /218            Official Journal of the European Communities                                   30 . 12 . 85
                  CCT
         Order
           No   heading                                Description                            Rate of duty
                   No
                 20.03  Fruit preserved by freezing, containing added sugar :
                        ex A. With a sugar content exceeding 13 % by weight :
                                — Fruit falling within heading Nos 08.01 , 08.02 D,
                                     08.08 B, E and F and 08.09, excluding pineapples,
        52.2230                      melons and watermelons                                    6 % + ( L)
                        ex B.   Other :
                                — Fruit falling within heading Nos 08.01 , 08.02 D,
                                     08.08 B , E and F and 08.09, excluding pineapples ,
        52.2240                      melons and watermelons                                       6%
                 20.04  Fruit, fruit-peel and parts of plants, preserved by sugar (drained,
                        glace or crystallized ):
                        B.  Other :
                            ex I. With a sugar content exceeding 13 % by weight :
                                     — Fruit falling within heading Nos 08.01 , 08.02 D,
                                         08.08 B, E and F and 08.09, excluding pineapples,
        52.2250                          melons and watermelons                               6 % + ( L)
                            ex II . Other :
                                     — Fruit falling within heading Nos 08.01 , 08.02 D,
                                         08.08 B, E and F and 08.09, excluding pineapples,
        52.2260                          melons and watermelons                                   6%
                 20.05  Jams, fruit jellies, marmalades, fruit puree and fruit pastes, being
                        cooked preparations, whether or not containing added sugar :
                        B.  Jams and marmalades of citrus fruit :
                            ex    I. With a sugar content exceeding 30 % by weight, exclud­
        52.2270                      ing orange jam and marmalade                             19 % + ( L)
                            ex II . With a sugar content exceeding 13 % but not exceeding
        52.2280                      30 % by weight, excluding orange jam and marmalade .     19 % + ( L)
        52.2290             ex III . Other, excluding orange jam and marmalade                   19 %
                        C. Other :
                                  I. With a sugar content exceeding 30 % by weight :
                                     ex b) Other :
                                             — Fruit falling within heading Nos 08.01 , 08.08
                                                 B, E and F and 08.09, excluding
        52.2300                                  pineapples, melons and watermelons            8 % + (L)
                            ex II . With a sugar content exceeding 13 % but not exceeding
                                     30 % by weight :
                                     — Fruit falling within heading Nos 08.01 , 08.08 B, E
                                         and F and 08.09, excluding pineapples, melons and
        52.2310                          watermelons                                           8 % + ( L)
                            ex III . Other :
                                     — Fruit falling within heading Nos 08.01 , 08.08 B, E
                                         and F and 08.09 , excluding pineapples, melons and
        52.2320                          watermelons                                              8%
 ---pagebreak--- 30. 12 . 85                Official Journal of the European Communities                             No L 352 / 219
                     CCT
            Order
              No   heading                                 Description                          Rate of duty
                      No
                    20.06  Fruit, otherwise prepared or preserved, whether or not containing
                           added sugar or spirit :
                           A. Nuts (including ground-nuts), roasted, in immediate packings
                               of a net capacity :
                                1.  Of more than 1 kg :
           52.2330                  — Almonds , walnuts and hazelnuts                            12 % (*)
           52.2340                  — Other                                                         6%
                               II . Of 1 kg or less :
           52.2350                  — Almonds , walnuts and hazelnuts                            14 % (*)
           52.2360                  — Other                                                         6%
                           B. Other :
                                I.  Containing added spirit :
           52.2370                  a) Ginger                                                       0%
                                    b) Pineapples, in immediate packings of a net capacity :
                                        1 . Of more than 1 kg :
                                             aa)      With a sugar content exceeding 1 7 % by
           52.2380                                    weight                                    10 % + ( L)
           52.2390                           bb)      Other                                        10%
                                        2 . Of 1 kg or less :
                                             aa )     With a sugar content exceeding 19% by
           52.2400                                    weight                                    10 % + (L)
           52.2410                           bb)      Other                                        10%
                                    c) Grapes :
           52.2420                       1.  With a sugar content exceeding 13 % by weight . .  25% + ( L)
           52.2430                      2.   Other                                                 25%
                                    d) Peaches, pears and apricots, in immediate packings of
                                        a net capacity :
                                         1 . Of more than 1 kg :
                                             aa)      With a sugar content exceeding 1 3 % by
           52.2440                                    weight                                    25% + ( L)
           52.2450                           bb)      Other                                        25%
                                        2 . Of lkg or less :
                                             aa)      With a sugar content exceeding 1 5 % by
           52.2460                                    weight                                    25 % + ( L)
           52.2470                           bb)      Other                                        25%
                                    e) Other fruits :
                                        ex 1 .    With a sugar content exceeding 9 % by weight,
           52.2480                                excluding cherries                            25 % + (L)
           52.2490                      ex 2 .    Other, excluding cherries                        25%
                                    f)  Mixtures of fruit :
           52.2500                       1.  With a sugar content exceeding 9 % by weight . . . 25 % + (L)
           52.2510                      2.   Other                                                 25%
 ---pagebreak--- No L 352 /220             Official Journal of the European Communities                                     30. 12 . 85
                  CCT
          Order
           No   heading                               Description                                Rate of duty
                   No
                 20.06    B. II . Not containing added spirit :
                (cont 'd)
                                  a) Containing added sugar, in immediate packings of a
                                     net capacity of more than 1 kg :
        52.2520                         2.  Grapefruit segments                                  10 % + ( L)
                                        3.  Mandarins (including tangerines and satsu­
                                            mas); Clementines, wilkings and other similar
        52.2530                             citrus hybrids                                     19 % + (L) (*)
        52.2540                         4.  Grapes                                             18 % + ( L) (*)
                                     ex 8 . Other fruits :
                                            — Fruit falling within heading Nos 08.01 ,
                                                 08.08 B, E and F and 08.09, excluding
        52.2550                                  pineapples , melons and watermelons             6 % + (L)
        52.2560                                  Tamarind (pods, pulp)                            7 % + ( L)
                                        9.  Mixtures of fruit :
                                            ex aa) Mixtures in which no single fruit ex­
                                                    ceeds 50 % of the total weight of the
                                                    fruits :
                                                    — Mixtures of two or more fruits fall­
                                                         ing  within  heading   Nos    08.01 ,
                                                         08.08 B, E and F and 08.09 , exclud­
        52.2570                                          ing melons and watermelons               9 % + ( L)
                                  b) Containing added sugar, in immediate packings of a
                                     net capacity of 1 kg or less ;
        52.2580                         2.  Grapefruit segments                                  10 % + ( L)
                                        3.  Mandarins (including tangerines and satsu­
                                            mas); Clementines, wilkings and other similar
        52.2590                             citrus hybrids                                     19 % + ( L) (*)
        52.2600                         4.  Grapes                                             19 % + ( L) (*)
                                     ex 8 . Other fruits :
                                            — Fruit falling within heading Nos 08.01 ,
                                                 08.08 B , E and F and 08.09, excluding
        52.2610                                  pineapples , melons and watermelons              7% + (L)
                                        9.  Mixtures of fruit :
                                            ex aa) Mixtures in which no single fruit ex­
                                                    ceeds 50 % of the total weight of the
                                                    fruits :
                                                    — Mixtures of two or more fruits fall­
                                                         ing within heading Nos 08.01 , 08.08
                                                         B , E and F and 08.09, excluding
        52.2620                                          melons and watermelons                   7% + ( L)
 ---pagebreak--- 30. 12 . 85                   Official Journal of the European Communities                               No L 352 /221
                     CCT
            Order
              No   heading                                     Description                           Rate of duty
                      No
                    20.06    B. II . c) Not containing added sugar, in immediate packings
                   (cont 'd)                of a net capacity :
                                            1 . Of 4,5 kg or more :
                                                 ex dd) Other fruits :
                                                         — Fruit falling within heading Nos 08.01 ,
                                                             08.08 B, E and F and 08.09, excluding
           52.2630                                           pineapples, melons and watermelons .        6%
                                                ex ee) Mixtures of fruit :
                                                         — Mixtures of two or more fruits falling
                                                             within heading Nos 08.01 , 08.08 B, E
                                                             and F and 08.09 , excluding melons and
                                                             watermelons, in which no single fruit
                                                             exceeds 50 % of the total weight of the
           52.2640                                           fruits                                      9%
                                            2.  Of less than 4,5 kg :
                                                ex bb) Other fruit and mixtures of fruit :
                                                         — Fruit falling within heading Nos 08.01 ,
                                                             08.08 B, E and F and 08.09 , excluding
           52.2650                                           pineapples , melons and watermelons .       6%
                                                         — Mixtures of two or more fruits falling
                                                             within heading Nos 08.01 , 08.08 B, E
                                                             and F and 08.09, excluding melons and
                                                             watermelons, in which no single fruit
                                                             exceeds 50 % of the total weight of the
           52.2660                                           fruits                                     10%
                    20.07    Fruit juices (including grape must) and vegetable juice , whether or
                             not containing added sugar, but unfermented and not containing
                             spirit :
                             A. Of a density exceeding 1,33 g/ cm3 at 20° C :
                                  III . Other :
                                        ex a) Of a value exceeding 30 ECU per 100 kg net
                                                weight :
           52.2670                              — Fruit falling within subheading 08.01 A               Free
           52.2680                              — Fruit falling within subheading 08.02 D               28%
                                                — Fruit falling within heading Nos 08.01 , 08.08
                                                    B, E and F and 08.09 , excluding dates,
           52.2690                                  pineapples , melons and watermelons                  8%
                                        ex b) Other
                                                — Fruit falling within heading Nos 08.01 ,
                                                    08.08 B, E and F and 08.09, excluding pineap­
           52.2700                                  ples , melons and watermelons                     8 % + (L)
           52.2710                              — Fruit falling within subheading 08.02 D            28% + ( L)
 ---pagebreak--- No L 352 /222             Official Journal of the European Communities                                     30. 12 . 85
                  CCT
         Order
          No    heading                                 Description                             Rate of duty
                   No
                 20.07    B. Of a density of 1,33 g/cm3 or less at 20° C :
                (cont 'd)
                             II . Other :
                                  a) Of a value exceeding 30 ECU per 100 kg net weight :
        52.2740                      2 . Grapefruit juice                                             8%
                                     3.   Lemon juice or other citrus juices :
                                          ex aa) Containing added sugar :
        52.2750                                  — Excluding lemon juice                         13 % (*)
                                          ex bb) Other :
        52.2760                                  — Excluding lemon juice                         13 % (*)
                                     4.   Pineapple juice :
        52.2770                           aa) Containing added sugar                          17 % + ( L) (*)
        52.2780                           bb) Other                                              17 % (*)
                                     6 . Other fruit and vegetable juices :
                                          ex aa) Containing added sugar :
                                                 — Fruit falling within heading Nos 08.01 ,
                                                      08.08 B, E and F and 08.09, excluding
        52.2790                                       pineapples, melons and watermelons .            8%
                                                 — Other, excluding apricot and peach
        52.2800                                       juices                                         17%
                                          ex bb) Other :
                                                 — Fruit falling within heading Nos 08.01 ,
                                                      08.08 B, E and F and 08.09, excluding
        52.2810                                       pineapples, melons and watermelons .            8%
                                                 — Other, excluding apricot and peach
        52.2820                                       juices                                         18%
                                     7.   Mixtures :
                                          ex bb) Other, excluding mixtures containing,
                                                 either separately or together, over 25 % of
                                                 grape, citrus fruit, pineapple, apple, pear,
                                                 tomato , apricot or peach juice :
        52.2830                                  11 . Containing added sugar                      17 % (*)
        52.2840                                  22 . Other                                       1 8 % (*)
                                  b) Of a value of 30 ECU or less per 100 kg net weight :
                                     2.   Grapefruit juice :
                                          aa) With an added sugar content exceeding 30 %
        52.2850                               by weight                                          8 % + ( L)
        52.2860                           bb) Other                                                   8%
                                     4.   Other citrus fruit juices :
                                          aa) With an added sugar content exceeding 30 %
        52.2870                               by weight                                       14 % + ( L) (*)
                                          bb) With an added sugar content of 30 % or less
        52.2880                               by weight                                           14 % (*)
        52.2890                           cc) Not containing added sugar                          15 % (*)
 ---pagebreak--- 30. 12 . 85                   Official Journal of the European Communities                                     No L 352 /223
                     CCT
            Order
              No   heading                                     Description                               Rate of duty
                      No
                    20.07    B. II. b) 5 .     Pineapples juice :
                   (cont 'd)
                                               aa) With an added sugar content exceeding 30 %
           52.2900                                 by weight                                           17 % + (L) (*)
                                               bb) With an added sugar content of 30 % or less
           52.2910                                 by weight                                               17 % (*)
           52.2920                             cc) Not containing added sugar                              17 % (*)
                                           7 . Other fruit and vegetable juices :
                                               ex aa) With an added sugar content exceeding
                                                      30 % by weight :
                                                      — Of         fruit   falling   within  heading
                                                             Nos 08.01 , 08.08 B , E and F and 08.09,
                                                             excluding     pineapples,   melons  and
           52.2930                                           watermelons                                  8 % + ( L)
                                                      — Other, excluding apricot and peach
           52.2940                                           juices                                      17 % + (L)
                                               ex bb) Within an added sugar content of 30 % or
                                                      less by weight :
                                                      — Of         fruit   falling   within  heading
                                                             Nos 08.01 , 08.08 B, E and F and 08.09 ,
                                                             excluding     pineapples,   melons  and
           52.2950                                           watermelons                                       8%
                                                      — Other, excluding apricot and peach
           52.2960                                           juices                                           17%
                                               ex cc) Not containing added sugar :
                                                      — Of          fruit   falling  within  heading
                                                             Nos 08.01 , 08.08 B , E and F and 08.09 ,
                                                             excluding pineapples,       melons  and
           52.2970                                           watermelons                                       8%
                                                      — Other, excluding apricot and peach
           52.2980                                           juices                                           18%
                                           8.  Mixtures :
                                               ex bb) Other, excluding mixtures containing,
                                                      either separately or together, over 25 % of
                                                      grape , citrus fruit, pineapple, apple, pear,
                                                      tomato, apricot or peach juice :
                                                       1 1 . With an added sugar content exceed­
           52.2990                                           ing 30 % by weight                        17 % + (L) (*)
                                                      22 . With an added sugar content of 30%
           52.3000                                           or less by weight                             17 % (*)
           52.3010                                    33 . Not containing added sugar                       1 8 % (*)
                    21.02    Extracts, essences or concentrates, of coffee, tea or mate and pre­
                             parations with a basis of those extracts , essences or concentrates ;
                             roasted chicory and other roasted coffee substitutes and extracts,
                             essences and concentrates thereof :
           52.3020           ex A.  Essences or concentrates of coffee                                         9%
                                B. Extracts , essences or concentrates of tea or mate and pre­
                                    parations with a basis of those extracts, essences or concen­
           52.3030                  trates                                                                    Free
                                C. Roasted chicory and other roasted coffee substitutes :
           52.3040                  II . Other                                                             2 % -(- vc
 ---pagebreak--- No L 352 /224             Official Journal of the European Communities                                      30. 12 . 85
                  CCT
          Order
           No   heading                                    Description                           Rate of duty
                   No
                 21.02       D. Extracts, essences and concentrates of roasted chicory and
                (cont 'd)           other roasted coffee substitutes :
        52.3050                     II . Other                                                    2 % + vc
                 21.03    Mustard flour and prepared mustard :
                          A. Mustard flour, in immediate packings of a net capacity :
        52.3060                I.     Of 1 kg or less                                               Free
        52.3070               II .    Of more than 1 kg                                             Free
        52.3080           B. Prepared mustard                                                        7%
                 2 . 04   Sauces ; mixed condiments and mixed seasonings :
        52.3090              B. Sauces with a basis of tomato puree                                  6%
                          ex C.    Other :
        52.3100                    — Products with a tomato ketchup basis                            7%
        52.3110                    — Other, excluding sauces with a vegetable oil basis              5%
                 21.05    Soups and broths , in liquid, solid or powder form ; homogenized
                          composite food preparations :
        52.3120           A. Soups and broths , in liquid , solid or powder form                    11 %
        52.3130           B. Homogenized composite food preparations                                17 %
                 21.06    Natural yeasts (active or inactive); prepared baking powders :
                          A. Active natural yeasts :
        52.3140                  I. Culture yeast                                                    8%
                                II . Baker's yeast :
        52.3150                       a) Dried                                                    4 % -I- vc
        52.3160                       b) Other                                                    4 % + vc
        52.3170               III . Other                                                           10%
                          B. Inactive natural yeasts :
                                I.    In tablet, cube or similar form , or in immediate packings
        52.3180                       of a net capacity of 1 kg or less                               6%
        52.3190               II .    Other                                                         Free
        52.3200           C. Prepared baking powders                                                  3%
                 21.07    Food preparations not elsewhere specified or included :
                          A. Cereals in grain or ear form , pre-cooked or otherwise pre­
                              pared :
        52.3210                   I. Maize                                                        3 % + vc
        52.3220                 II . Rice                                                         3 % + vc
        52.3230               III . Other                                                         2 % + vc
 ---pagebreak--- 30. 12 . 85                  Official Journal of the European Communities                               No L 352 / 225
                     CCT
            Order
              No   heading                                   Description                            Rate of duty
                      No
                    21.07   G. Other :
                   (cont'd)
                                    I. Containing no milkfats or containing less than 1,5 % by
                                       weight of such fats :
                                       a) Containing no sucrose or containing less than 5 %
                                           weight of sucrose (including invert sugar expressed as
                                           sucrose ):
                                           ex 1 . Containing no starch or less than 5% by
                                                  weight of starch :
           52.3250                                — Palm tree cores                                     7%
                                                  — Dried plasma, obtained from the fresh
                                                      blood of cattle added to citric sodium , con­
                                                      taining 73,3 % or more but less than 90 %
           52.3255                                    by weight of proteins                            Free
                    22.01   Waters, including spa waters and aerated waters ; ice and snow :
           52.3260          A. Spa waters, natural or artificial ; aerated waters                      Free
                    22.02   Lemonade, flavoured spa waters and flavoured aerated waters,
                            and other non-alcoholic beverages, not including fruit and vege­
                            table juices within heading No 20.07 :
           52.3270          A. Not containing milk or milkfats                                          6%
           52.3280  22.03   Beer made from malt                                                         14%
                    22.09   Spirits (other than those of heading No 22.08 ); liqueurs and other
                            spirituous beverages ; compound alcoholic preparations (known as
                            concentrated extracts ') for the manufacture of beverages :
                            C. Spirituous beverages :
                                 V.    Other, in containers holding :
                                       ex a) Two litres or less :
                                              — Tequilla, Pisco and Singani                         1,30 ECU
                                                                                                      per hi
                                                                                                    per % vol
                                                                                                    of alcohol
                                                                                                     + 5 ECU
           52.3290                                                                                    per hi
                    23.01   Flours and meals, of meat offals , fish , crustaceans or molluscs, un­
                            fit for human consumption , greaves :
           52.3300          B. Flours and meals of fish , crustaceans or molluscs                    Free (**)
                    23.02   Bran, sharps and other residues derived from the sifting, milling or
                            working of cereals or of leguminous vegetables :
           52.3310          B. Of leguminous vegetables                                                  3%
                    23.06   Products of vegetable origin of a kind used for animal food, not
                            elsewhere specified or included :
           52.3320          B.   Other                                                                 Free
 ---pagebreak--- No L 352 /226                        Official Journal of the European Communities                                     30 . 12 . 85
                          CCT
           Order
            No           heading                                    Description                             Rate of duty
                           No
                          23.07      Sweetened forage ; other preparations of a kind used in animal
                                     feeding :
          52.3330                    A. Fish or marine mammal solubles                                         Free
          52.3340                    C. Other                                                                    3%
                          24.02      Manufactured tobacco ; tobacco extracts and essences :
          52.3350                    A. Cigarettes                                                            82 % (*)
          52.3360                    B. Cigars                                                                41 % (*)
          52.3370                    C. Smoking tobacco                                                      100 % (*)
          52.3380                    D. Chewing tobacco and snuff                                             45 % (*)
                                     E. Other, including agglomerated tobacco ; in the form of sheets
          52.3390                        or strip                                                             18 % (*)
                                                          Abbreviations
     ( L):    indicates that the goods referred to are subject to the levy system ;
     vc :     indicates that the goods referred to are subject to a charge based on a variable component which is
              specified under the regulations concerning trade in certain goods resulting from the processing of agri­
              cultural products ;
     adf:     indicates that additional duty may be levied on the flour content of the products concerned ;
     ads :    indicates that additional duty may be levied on the sugar content of the products concerned .
 ---pagebreak--- 30 . 12 . 85                           Official Journal of the European Communities                             No L 352 /227
                                                                ANNEX III
                       List of developing countries and territories enjoying generalized tariff preferences (')
                                               A. INDEPENDENT COUNTRIES
208   Algeria                            488 Guyana                               520 Paraguay
330   Angola                             424 Honduras                             504 Peru
459  Antigua and Barbuda                 664 India                                708 Philippines
528   Argentina                          700 Indonesia                            644 Qatar
453   Bahamas                            616 Iran                                 066 Romania
640   Bahrain                            612 Iraq                                 632 Saudi Arabia
469   Barbados                           272 Ivory Coast                          248 Senegal
421   Belize                             464 Jamaica                              706 Singapore
516   Bolivia                            628 Jordan                               806 Solomon Islands
508   Brazil                             696 Kampuchea (Cambodia)                 728 South Korea
703   Brunei Darussalam                  346 Kenya                                669 Sri Lanka
676   Burma                              812  Kiribati                            449 St Christopher and Nevis
302   Cameroon                           636  Kuwait                              465  St Lucia
512   Chile                              604  Lebanon                             467  St Vincent
720   China                              268  Liberia                             492  Surinam
480   Colombia                           216 Libya                                393  Swaziland
318 Congo                                370 Madagascar                           608 Syria
436 Costa Rica                           701 Malaysia                             680 Thailand
448 Cuba                                 228  Mauritania                          472 Trinidad and Tobago
600 Cyprus                               373  Mauritius                           212 Tunisia
460 Dominica                             412  Mexico                              807 Tuvalu
456 Dominican Republic                   204  Morocco                             647 United Arab Emirates
500 Ecuador                              366 Mozambique                           524 Uruguay
220 Egypt                                803 Nauru                                816 Vanuatu
428 El Salvador                          432 Nicaragua                            484 Venezuela
815 Fiji                                 288 Nigeria                              690 Vietnam
314   Gabon                              649 Oman                                 048 Yugoslavia
276   Ghana                              662 Pakistan                             322 Zaire
473   Grenada                            442 Panama                               378 Zambia
416   Guatemala                           801 Papua New Guinea                    382 Zimbabwe
(') The code number preceding the name of each beneficiary country or territory is that given in 'Geonomenclature' (Regula­
     tion ( EEC ) No 3431 / 85 ( OJ No L 326, 6 . 12 . 1985 , p. 17 ).
 ---pagebreak--- No L 352 /228                        Official Journal of the European Communities                             30. 12 . 85
                                           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
            808 American Oceania (')
           802 Australian Oceania (Christmas Island, Cocos ( Keeling) Islands, Heard Island and McDon­
                  ald Islands, Norfolk Island)
           413 Bermuda
           357    British Indian Ocean Territory
           463    Cayman Islands
           529    Falkland Islands and Falkland dependencies
           822    French Polynesia
           044 Gibraltar
           406 Greenland (2)
           740 Hong Kong
           743 Macao
           377 Mayotte
           476 Netherlands Antilles
           809 New Caledonia and dependencies
           814 New Zealand Oceania (Tokelau and Niue Islands ; Cook Islands)
            813 Pitcairn
            890 Polar regions ( French Southern and Antarctic Territories, Australian Antarctic Territories,
                  British Antarctic Territories)
            329 St Helena and St Helena dependencies
           454 Turks and Caicos Islands
           457 Virgin Islands of the United States
            81 1 Wallis and Futuna Islands
           455 West Indies
            Note : The above lists may be amended subsequently to take account of changes in the interna­
                    tional 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 Is­
                 lands (the Caroline, Marianas and Marshall Islands).
            (2) As from the entry into force of the Treaty, signed in Brussels on 13 March 1984, amending the
                 treaties establishing the European Communities with regard to Greenland or of interim mea­
                 sures agreed in the Council .
 ---pagebreak--- 30 . 12 . 85                               Official Journal of the European Communities                               No L 352/ 229
                                                                  ANNEX IV
                                               List of products mentioned in Article 1 (3) (a)
         Order No
        57.0010            01.01             Live horses, asses, mules and hinnies
         57.0020           01.04 A II        Pure-bred breeding animals, goats, live (b)
        57.0030            01.06             Other live animals
        57.0040            02.01 A I         Meat of horses , asses, mules and hinnies, fresh, chilled or frozen
        57.0050            02.01 A 1 1 1 b) Meat of swine, other than domestic swine , fresh, chilled or frozen
        57.0060            02.01 B II a) Offals of horses , asses , mules and hinnies, fresh, chilled or frozen
        57.0070            02.01 B II b) Offals of bovine animals , fresh , chilled or frozen
        57.0080            02.01 B II d ) Other offals , fresh , chilled or frozen
        57.0090            02.04             Other meat and edible meat offals , fresh, chilled or frozen
        57.0100            02.06 A         , Horsemeat , salted , in brine or dried
        57.0110            02.06 C I b)      Offals of bovine animals , salted, in brine , dried or smoked
        57.0120            02.06 C II b) Offals of sheep and goats, salted, in brine, dried or smoked
        57.0130            02.06 C III       Other meat and edible meat offals , salted , in brine, dried or smoked
        57.0140         CHAPTER 3          FISH , CRUSTACEANS AND MOLLUSCS
        57.0150            04.05 A II        Eggs in shell , other than poultry eggs, fresh or preserved
        57.0160            04.06             Natural honey
        57.0170            04.07             Edible products of animal origin, not elsewhere specified or included
        57.0180         CHAPTER 5          PRODUCTS OF ANIMAL ORIGIN , NOT ELSEWHERE SPECIFIED
                                           OR INCLUDED
        57.0190         CHAPTER 6          LIVE TREES AND OTHER PLANTS ; BULBS , ROOTS                             AND  THE
                                           LIKE ; CUT FLOWERS AND ORNAMENTAL FOLIAGE
        57.0200            07.01 A           Potatoes , fresh or chilled
        57.0210            07.01 F           Leguminous vegetables, shelled or unshelled, fresh or chilled
        57.0220            07.01 G III       Horse-radish (Codilearia armoracia)
        (a) Agricultural products qualifying under the ordinary arrangements for exemption or total temporary suspen­
             sion of the Common Customs Tariff are only token entries .
        (b) Entry under this subheading is subject to conditions to be determined by the competent authorities.
 ---pagebreak--- No L 352 / 230            Official Journal of the European Communities                                      30 . 12 . 85
     Order No
     57.0226   ex 07.01 K  Asparagus, from 1 October to 31 January
     57.0230      07.01 S  Sweet peppers, fresh or chilled
     57.0240      07.01 T  Other vegetables, fresh or chilled
     57.0250      07.02 B  Other vegetables (whether or not cooked), preserved by freezing
     57.0260   ex 07.03    Vegetables provisionally preserved in brine, in sulphur water or in other preser­
                           vative solutions, but not specially prepared for immediate consumption, exclud­
                           ing olives (07.03 A)
     57.0270      07.04 A  Onions, dried, dehydrated or evaporated, whole, cut, sliced, broken or in pow­
                           der, but not further prepared
     57.0280   ex 07.04 B  Other dried, dehydrated or evaporated vegetables, whole, cut, sliced, broken or
                           in powder, but not further prepared, excluding olives
     57.0290      07.05    Dried leguminous vegetables, shelled, whether or not skinned or split
     57.0300      07.06 B  Other
     57.0310   ex 08.01    Dates , bananas , coconuts , brazil nuts , cashew nuts , pineapples, avocados , man­
                           goes, guavas and mangosteens, fresh or dried, shelled or not, excluding fresh
                           bananas and fresh pineapples
                  08.02 B   Mandarins (including tangerines and satsumas); Clementines , wilkings and
                           other similar citrus hybrids :
     57.0313                ex I. Clementines , from 15 May to 15 September
     57.0316                ex II . Other, from 15 May to 15 September
     57.0320      08.02 D   Grapefruit, fresh or dried
     57.0330      08.02 E   Other citrus fruit, fresh or dried
     57.0340      08.05 D   Pistachios, fresh or dried , shelled or not
     57.0350      08.05 E   Pecans , fresh or dried , shelled or not
     57.0360      08.05 F   Areca ( or betel ) and cola, fresh or dried , shelled or not
     57.0370   ex 08.05 G   Other nuts , fresh or dried , shelled or not, excluding hazelnuts
     57.0380      08.07 E   Other stone fruit, fresh
      57.0390     08.08 C   Bilberries ( fruit of the species Vaccinium myrtillus)
      57.0400     08.08 E   Papaws , fresh
      57.0410     08.08 F   Other berries, fresh
      57.0420      08.09    Other fruit , fresh
      57.0430      08.10    Fruit (whether or not cooked), preserved by freezing, not containing added
                            sugar, excluding strawberries
 ---pagebreak--- 30. 12. 85                           Official Journal of the European Communities                                  No L 352/231
       Order No
       57.0440           08.11        Fruit provisionally preserved (for example, by sulphur dioxide gas, in brine, in
                                      sulphur water or in other preservative solutions), but unsuitable in that state for
                                      immediate consumption
      57.0450            08.12        Fruit, dried, other than that falling within heading No 08.01 , 08.02, 08.03 , 08.04
                                      or 08.05
       57.0460           08.13        Peel of melons and citrus fruit, fresh, frozen , dried, or provisionally preserved in
                                      brine , in sulphur water or in other preservative solutions
       57.0470       CHAPTER 9       COFFEE, TEA, MATE AND SPICES
       57.0480           10.06 A      Rice for sowing (a)
       57.0490           1 1 .04 A    Flour of dried leguminous vegetables falling within heading No 07.05
       57.0500           1 1.04 B     Flour of the fruits falling within any heading in Chapter 8
       57.0510           11.05        Flour, meal and flakes of potato
       57.0520           1 1.08 B     Inulin
       57.0530       ex CHAPTER 12        OIL SEEDS AND OLEAGINOUS FRUIT ; MISCELLANEOUS
                                          GRAINS, SEEDS AND FRUIT ; INDUSTRIAL AND MEDICAL
                                          PLANTS ; STRAW AND FODDER ; EXCLUDING SUGAR BEET
                                          AND SUGAR CANE FALLING WITHIN HEADING No 12.04
       57.0540       CHAPTER 13       LACS ; GUMS ; RESINS AND OTHER VEGETABLE SAPS AND EX­
                                      TRACTS
       57.0550       CHAPTER 14       VEGETABLE          PLAITING        MATERIALS ;       VEGETABLE          PRODUCTS
                                      NOT ELSEWHERE SPECIFIED OR INCLUDED
       57.0560            15.02       Fats of bovine cattle, sheep or goats , unrendered ; rendered or solvent-extracted
                                      fats (including ' premier jus ') obtained from those unrendered fats
       57.0570            15.03       Lard stearin , oleastearin and tallow stearin ; lard-oil, oleo-oil and tallow oil , not
                                      emulsified or mixed or prepared in any way
       57.0580            15.04       Fats and oils , of fish and marine mammals, whether or not refined
       57.0590            15.05       Wool grease and fatty substances derived therefrom (including lanolin)
       57.0600            15.06       Other animal oils and fats (including neat's-foot oil and fats from bones or
                                      waste)
       57.0610       ex 15.07         Fixed vegetable oils , fluid or solid, crude, refined or purified, excluding olive
                                      oil falling within subheading 15.07 A
       57.0620            15.08       Animal and vegetable oils, boiled, oxidized , dehydrated, sulphurized, blown or
                                      polymerized by heat in vacuum or in inert gas, or otherwise modified
       ( a) Entry under this subheading is subject to the conditions to be determined by the competent authorities .
 ---pagebreak--- No L 352 /232               Official Journal of the European Communities                                      30, 12 . 85
     Order No
     57.0630      15.10      Fatty acids ; acid oils from refining ; fatty alcohols
     57.0640      15.11      Glycerol and glycerol lyes
     57.0650     15.12       Animal or vegetable oils and fats, wholly or partly hydrogenated, or solidified
                             or hardened by any other process, whether or not refined, but not further pre­
                             pared
     57.0660     15.13       Margarine, imitation lard and other prepared edible fats
     57.0670     15.15       Spermaceti , crude , pressed or refined, whether or not coloured ; beeswax and
                             other insect waxes, whether or not coloured
     57.0680     15.16       Vegetable waxes, whether or not coloured
     57.0690     15.17 A     Degras
     57.0700     15.17 B II  Residues resulting from the treatment of fatty substances or animal or vegetable
                             waxes, excluding products falling within subheading 15.17 B I
     57.0710     16.02 A I   Other prepared or preserved liver of goose or ducks
     57.0720     16.02 B II  Other prepared or preserved meat or meat offal or game or rabbit
     57.0730     16.02 Bill  Other prepared or preserved meat or meat offal, containing bovine meat or
                 b ) 1 bb)   offal , other products than those falling within subheading 16.02 B III b) 1 aa)
     57.0740     16.02 B     Other prepared or preserved meat or meat offal
                 III b) 2
     57.0750     16.03       Meat extracts , meat juices and fish extracts
     57.0760     16.04       Prepared or preserved fish , including caviar and caviar substitutes
     57.0770     16.05       Crustaceans and molluscs , prepared or preserved
     57.0780     17.04       Sugar confectionery, not containing cocoa
     57.0790  CHAPTER 18     COCOA AND COCOA PREPARATIONS
     57.0800  CHAPTER 19     PREPARATIONS              OF    CEREALS,      FLOUR       OR STARCH ;   PASTRY­
                             COOKS ' PRODUCTS
     57.0810  ex CHAPTER 20      PREPARATIONS OF VEGETABLES, FRUIT OR OTHER PARTS
                                 OF PLANTS, excluding :
                                — products falling within subheadings 20.07 A I a), A I b), 2, B I a) 1 aa), B
                                      I a) 1 bb) 22 , B I b) 1 aa) 22 and B I b) 1 bb) 22
                                — juice of pineapples , falling within subheadings 20.07 A III a) and A
                                      III b)
     57.0820  ex CHAPTER 21      MISCELLANEOUS                 EDIBLE       PREPARATIONS,       EXCLUDING
                                 SUGAR SYRUPS FALLING WITHIN SUBHEADING 21.07 F
 ---pagebreak--- 30 . 12 . 85                 Official Journal of the European Communities                                  No L 352 / 233
         Order No
         57.0830  ex CHAPTER 22   BEVERAGES, SPIRITS AND VINEGAR, EXCLUDING PRODUCTS
                                  FALLING WITHIN HEADINGS AND SUBHEADINGS No 22.04,
                                  22.05 , 22.07 A AND 22.09 C I
         57.0840     23.01    Flours and meals, of meat , offals , fish , crustaceans or molluscs, unfit for human
                              consumption ; greaves
         57.0850     23.02 B  Bran , sharps and other residues derived from the sifting, milling or working of
                              leguminous vegetables
         57.0860     23.06 B  Products of vegetable origin of a kind used for animal food, not elsewhere
                              specified or included , other than those falling within subheading 23.06 A
         57.0870     23.07 A  Sweetened forage ; other preparations of a kind used in animal feeding : fish or
                              marine mammal solubles
         57.0880     23.07 C  Sweetened forage ; other preparations of a kind used in animal feeding, other
                              than those products falling within subheadings 23.07 A and B
         57.0890     24.02    Manufactured tobacco ; tobacco extracts and essences
 ---pagebreak--- No L 352 / 234                   Official Journal of the European Communities               30 . 12 . 85
                                                       ANNEX V
                                      List of least-developed developing countries
     660 Afghanistan                                        386 Malawi
     666 Bangladesh                                         667 Maldives
     284 Benin                                              232 Mali
     675 Bhutan                                             672 Nepal
     391 Botswana                                           240 Niger
     236 Burkina Faso                                       652 North Yemen
     328 Burundi                                            247 Republic of Cape Verde
     306 Central African Republic                           324 Rwanda
     244 Chad                                               3 1 1 Sao Tome and Principe
     375 Comoros                                            355 Seychelles and dependencies
     338 Djibouti                                           264   Sierra Leone
     310 Equatorial Guinea                                  342   Somalia
     334 Ethiopia                                           656   South Yemen
     252  Gambia                                            224   Sudan
     260  Guinea                                            352   Tanzania
     257  Guinea Bissau                                     280 Togo
     452  Haiti                                             817 Tonga
     684  Laos                                              350 Uganda
     395  Lesotho                                           819 Western Samoa