31973R0232
No L 28/ 14 Official Journal of the European Communities 1 . 2 . 73
REGULATION (EEC) No 232/73 OF THE COUNCIL of 31 January 1973
on the implementation of Article 47 of the Act concerning the Conditions of Accession and the Adjustments to the Treaties, concerning the system of trade applicable to the goods covered by Regulation (EEC) No 1059/69
THE COUNCIL OF THE EUROPEAN COMMUNITIES , specifications of the Common Customs Tariff in the trade of the new Member States with the Community Having regard to the Treaty establishing the as originally constituted and with third countries ; European Economic Community; Whereas, however, on 1 January 1972 the new Having regard to the Treaty concerning the Member States applied preferential treatment in Accession of new Membef States to the European favour of certain countries based on a nomenclature Economic Community and the European Atomic not corresponding to the Common Customs Tariff Energy Community signed at Brussels on 22 January nomenclature; whereas , with regard to these cases, 1972 (*), and in particular Article 47 (5 ) of the Act the rate of customs duty applied on that date is taken annexed thereto ; into consideration in determining the basic rate of the fixed component ; Having regard to the proposal from the Commission ; Whereas the variable component applicable when the Whereas Article 47 of the Act of Accession goods in question are imported into the new Member establishes the rules governing the goods covered by States from third countries is, according to Article 47 Council Regulation (EEC) No 1059/69 of 28 May ( 1 ) of the Act of Accession, reduced or increased, as 1969 determining the system of trade applicable to the case may be, by a compensatory amount under certain goods processed from agricultural the conditions laid down in Article 55 ( 1 ) (b) of the products (2 ); whereas these rules concern in same Act; whereas, in trade between the Community particular the determination of the charge applicable as originally constituted and the new Member States when the goods in question are imported, which and in trade between the new Member States, a charge, according to Article 5 of that Regulation, is compensatory amount determined on the base of the composed of an ad valorem duty constituting the compensatory amounts referred to in Article 55 ( 1 ) fixed component, and of a variable component; (a) of the said Act is applied to the same goods ;
Whereas it is necessary to determine the rate of the Whereas, pursuant to Article 6 of Regulation (EEC) customs duty constituting the fixed component 1059/69, the Commission fixes for each at quarterly applicable by each of the new Member States ; intervals, and for all goods, the amount of the whereas the duties applied on 1 January 1972 by variable component applicable on imports into the Denmark and the United Kingdom on imports of the Community from third countries ; whereas the same goods in question were designed exclusively to ensure procedure applies with the same periodicity to fixing protection of the industry manufacturing those the compensatory amounts applicable on imports ; goods ; whereas, on the other hand, the rate of the fixed component applicable to imports into Ireland Whereas, however, the charge to be applied by a must be determined, according to Article 47 (2) of the Member State to imports from third countries and Act of Accession, by separating it out from the the charge to be applied by this Member State to protection applied by that State on 1 January 1972 ; imports from another Member State are composed of a fixed component and, as the case may be, of a Whereas, according to Article 47 (3 ) of the Act of variable component or a compensatory amount; Accession , the new Member States shall, for the whereas the difference between these two charges goods covered by Regulation (EEC) No 1059/69, remains constant if each of them are reduced by the apply in full the Common Customs Tariff same amount; whereas, however, this reduction cannot exceed the amount of the basic fixed nomenclature by 1 February 1973 at the latest; whereas this obligation involves the application of component without affecting the compensatory only one fixed component for each of the amount; whereas, therefore, the provisions of Articles 33 and 55 paragraphs 5 and 6 of the Act of Accession are complied with where the charge to be applied by (!) OJ No L 73 , 27. 3 . 1972, p . 5 . a Member State to imports from another Member (2 ) OJ No L 141 , 12. 6. 1969, p . 1 . State does not exceed the charge to be applied by the
1 . 2 . 73 Official Journal of the European Communities No L 28 / 15
first Member State to imports from third countries, mentioned in paragraph 1 , first subparagraph, if the reduced by the difference between the fixed latter is lower than the first-mentioned rate. component applicable to imports from the said countries and the fixed component applicable to The basic rate of the customs duty constituting the imports from the other Member State ; fixed component in the charge applicable on imports into Denmark or the United Kingdom from Finland Whereas it is necessary to determine, with a view to and Norway shall be the rate of the customs duty applicable to these countries on 1 January 1972, or the application of the provisions of Article 8 of the rate mentioned in paragraph 1, first Regulation (EEC) No 1059/69, the conditions under which the new Member States must introduce the subparagraph, if the latter is lower than the first-mentioned rate. maximum duties provided for in the Common Customs Tariff : 3 . The basic rate of the customs duty constituting the fixed component in the charge applicable on HAS ADOPTED THIS REGULATION : imports into Denmark or the United Kingdom from Ireland shall be the rate mentioned in paragraph 1 , Article 1 first subparagraph.
1 . For any of the headings and subheadings in the 4. The basic rate of the customs duty constituting Common Customs Tariff concerning goods covered the fixed component in the charge applicable on by Regulation (EEC) No 1059/69, the basic rate of imports into Ireland from Denmark shall be the rate the customs duty constituting the fitfed component in mentioned in paragraph 1 . the charge applicable on importation of these goods into each of the new Member States from the The basic rate of the customs duty constituting the Community as originally constituted and, without fixed component in the charge applicable on imports prejudice to the provisions of paragraphs 2, second into Ireland from : and third subparagraphs, 4, second subparagraph under (b), and 5 (b ), from third countries, shall be (a) the United Kingdom, that given in Annex I to this Regulation. (b) the countries of the Commonwealth Preference Area, However, as far as concerns the goods mentioned in Annex II imported into Ireland, the basic rate shall be the rate mentioned in Annex III . referred to above is reduced to the rates mentioned in this Annex . 5 . The basic rate of the customs duty constituting the fixed component in the charge applicable on imports into the United Kingdom from : 2. The basic rate of the customs duty constituting the fixed component in the charge applicable on (a) Ireland, imports : (b) the countries of the Commonwealth Preference ( a) into Denmark from the United Kingdom, Area, (b) into the United Kingdom from Denmark, shall be the rate of the customs duty applicable to shall be the rate of the customs duty applicable to these countries on 1 January 1972, or the rate these countries on 1 January 1972, or the rate mentioned in paragraph 1 , first subparagraph, if the mentioned in paragraph 1 , first subparagraph, if the latter is lower than the first-mentioned rate. latter is lower than the first-mentioned rate.
Article 2 The basic rate of the customs duty constituting the fixed component in the charge applicable on imports 1 . For each of the headings and subheadings in the into Denmark or into the United Kingdom from Common Customs Tariff concerning goods covered Iceland, Austria, Portugal, Sweden and Switzerland, by Regulation (EEC) No 1059/69 and for each pursuant to the Agreements with these countries quarter of the calendar year, the Commission shall signed on 22 July 1972 and to the Interim Agreement determine : with Austria of 22 July 1972 ( l) shall be the rate provided for by these Agreements, or the rate (a) — the compensatory amount applicable to imports into the Community as originally constituted from each of the new Member States ; (!) OJ No L 223, 29 . 9 . 1972, p . 1 .
No L 28 / 16 Official Journal of the European Communities 1 . 2 . 73
— the compensatory amount applicable to 2. For products in respect of which the Common imports into each of the new Member States Customs Tariff provides for a maximum charge, each from each of the other new Member States new Member State shall apply to third countries a and, where appropriate, from the Community maximum charge composed of: as originally constituted; (a) insofar as the fixed ad valorem or specific part of the maximum charge is concerned, the fixed (b) the amount of the variable component, as component determined under Article 1 aligned to referred to in Article 47 ( 1 ), second subparagraph the level of the common maximum in accordance of the Act of Accession, applicable on imports with the conditions laid down in Article 39 ( 1 ) of from third countries into each of the new the Act of Accession; Member States . (b) insofar as the variable part of the maximum charge is concerned where applicable, the 2. Each of the compensatory amounts referred to additional duty provided for in Article 8 (2) of in paragraph 1 (a) shall be equal to the sum of the Regulation (EEC) No 1059/69 reduced by the compensatory amounts applicable, during the quarter compensatory amount corresponding to the of the calendar year concerned, to the quantities of quantity of sugar or flour to which the additional the different primary products which, pursuant to the duty applies. provisions of Regulation (EEC) No 1060/69, are considered as having been used in the manufacture of the goods to which this compensatory amount 3 . For the purpose of applying the provisions of applies. Article 8 ( 1 ) of Regulation (EEC) No 1059/69 to goods imported from third countries into each of the new Member States, the Commission shall determine Article 3 the following on a quarterly basis :
(a) the amounts of the additional duties ; 1 . The total amount of the fixed component and the compensatory amount applied by a Member State (b) the price difference referred to in Article 8 (2) (a). to imports from another Member State shall not exceed the total amount of the charge which the Article 4 importing Member State can impose on the same goods imported from third countries, reduced by the difference between the fixed component applicable to This Regulation shall enter into force on the day of the said countries and the fixed component its publication in the Official Journal of the applicable to such other Member State. European Communities.
This Regulation shall be binding in its entirety and directly applicable in all Member States .
Done at Brussels, 31 January 1973 .
For the Council
The President A. LAVENS
1 . 2 . 73 Official Journal of the European Communities No L 28 / 17
ANNEX I
Rate of the fixed components referred to in Article 1 (1 ) first subparagraph
CCT Rate of fixed component heading Description No UK Denmark Ireland
17.04 Sugar confectionery, not containing cocoa :
B. Chewing-gum containing by weight of sucrose (including invert sugar expressed as sucrose): I. Less than 60 % 15 % £ 0-2375/cwt 25 % + 10 % II . 60 % or more 15 % £ 0-2375/cwt 25 % + 10 %
C. White chocolate 15 % £ 0-2375/cwt 67 % + 10 %
D. Other : I. Containing no milkfats or containing less than 1·5 % by weight of such fats : a) Containing no sucrose or containing less than 5 % by weight of sucrose (including invert sugar expressed as sucrose) 15 % £ 0-2375 /cwt 67 % + 10 %
b) Containing by weight of sucrose (including invert sugar expressed as sucrose):
1 . 5 % or more but less than 30 % 15 % £ 0-2375/cwt 67 % + 10 %
2 . 30 % or more but less than 40 % 15 % £ 0-2375/cwt 67 % + 10 %
3 . 40 % or more but less than 50 % :
aa) containing no starch 15 % £ 0-2375/cwt 67 % + 10 %
bb ) Other 15 % £ 0-2375/cwt 67% + 10 %
4 . 50 % or more but less than 60 % 15 % £ 0-2375/cwt 67 % + 10 %
5 . 60 % or more but less than 70 % 15 % £ 0-2375/cwt 67 % + 10 %
6. 70 % or more but less than 80 % 15 % ¿ 0-2375/cwt 67 % + 10 %
7. 80 % or more but less than 90 % 15 % ¿ 0-2375/cwt 67 % + 10 %
8 . 90 % or more 15 % ¿ 0-2375/cwt 67 % + 10 %
No L 28 / 18 Official Journal of the European Communities 1 . 2 . 73
CCT Rate of fixed component heading Description No Denmark UK Ireland
17.04 D. II . Other : (cont'd.) a) Containing no sucrose or containing less than 5 % by weight of sucrose (including invert sugar expressed as sucrose) 15 % £ 0-2375/cwt 67% + 10 % b) Containing by weight of sucrose (including invert sugar expressed as sucrose) : 1 . 5 % or more but less than 30 % 15 % £ 0-2375/cwt 67% + 10 % 2 . 30 % or more but less than 50 % 15 % £ 0-2375/cwt 67 % + 10 % 3 . 50 % or more but less than 70 % 15 % £ 0-2375/cwt 67 % -I- 10 % 4 . 70 % or more 15 % £ 0-2375/cwt 67 % -j- 10 %
18.06 Chocolate and other food preparations containing cocoa : A. Cocoa powder, not otherwise sweetened than by the addition of sucrose, containing by weight of sucrose : I. Less than 65 % 15 % £ 0-2500/cwt 118 % II . 65 % or more but less than 80 % 15 % £ 0-2500/cwt 118 % III . 80 % or more 15 % £ 0-2500/cwt 118 %
B. Ice-cream (not including ice-cream powder) and other ices : I. Containing no milkfats or containing less than 3 % by weight of such fats 14% £ 0-2000/cwt 76% + 10 % II. Containing by weight of milkfats : a) 3 % or more but less than 7 % 14% £ 0-2000/cwt 76 % + 5 % b) 7 % or more 14 % £ 0-2000/cwt 76% + 5%
C. Chocolate and chocolate goods, whether or not filled ; sugar confectionery and substitutes therefor made from sugar substitution products, containing cocoa : I. Containing no sucrose or containing less than 5 % by weight of sucrose (including invert sugar expressed as sucrose) 15 % £ 0-2000/cwt 76% II . Other : a) Containing no milkfats or containing less than 1-5 % of such fats and containing by weight of sucrose ( including invert sugar expressed as sucrose): 1 . Less than 50 % 15 % £ 0-2000/cwt 76% 2 . 50 % or more 15 % £ 0-2000/cwt 76%
1 . 2 . 73 Official Journal of the European Communities No L 28/ 19
CCT Rate of fixed component heading Description No Denmark UK Ireland
18.06 C. II . b ) Containing by weight of milkfats : (cont'd) 1 . 1-5 % or more but less than 3 % 15 % £ 0-2000/cwt 76 % 2 . 3 % or more but less than 4-5 % 15 % £ 0-2000/cwt 76 % 3 . 4-5 % or more but less than 6 % 15 % £ 0-2000/cwt 76 %
4 . 6 % or more 15 % £ 0-2000/cwt 76 %
D. Other :
I. Containing no milkfats or containing less than 1-5 % by weight of such fats :
a) In immediate packings of a net capacity of 500 g or less 15 % £ 0-2000/cwt 76 %
b ) Other 15 % £ 0-2000/cwt 76%
II. Containing by weight of milkfats : a) 1-5 % or more but less than 6-5 % :
1 . In immediate packings of a net capacity of 500 g or less 15 % £ 0-2000/cwt 76 %
2 . Other 15 % £ 0-2000/cwt 76 %
b ) More than 6-5 % but less than 26 % : 1 . In immediate packings of a net capacity of 500 g or less 15 % £ 0-2000/cwt 76 %
2 . Other : aa) Chocolate milk crumb, containing more than 6-5 % but less than 11 % by weight of milkfats, more than 6-5 % but less than 15 % by weight of cocoa and more than 50 % but less than 60 % by weight of sucrose (including invert sugar expressed as sucrose) 15 % £ 0-3000/cwt 76 %
bb ) Other 15 % £ 0-2000/cwt 76 %
c) 26 % or more : 1 1 . In1 immediate packings of a net capacity of 500 g or less 15 % £ 0-2000/cwt 76 %
2 . Other 15 % £ 0-2000/cwt 76 %
19.01 Malt extracts :
A. With a dry-extract content of 90 % or more by weight 5 % 10 % 17-2 p/lb
B. Other 5 % 10 % 17-2 p/lb
No L 28 /20 Official Journal of the European Communities 1 . 2 . 73
CCT Rate of fixed component heading Description No Denmark UK Ireland
19.02 Preparations of flour, meal, starch or malt extract, of a kind used as infant food or for dietetic or culinary purposes, containing less than 50 % by weight of cocoa :
A. Containing malt extract and not less than 30 % by weight of reducing sugars (expressed as maltose) 7 % 10 % 17-3 p/lb
B. Other : I. Containing no milkfats or containing less than 1-5 % by weight of such fats :
a) Containing less than 14 % by weight of starch :
1 . Containing no sucrose or containing less than 5 % by weight of sucrose (including invert 9 % 10 % 74 % sugar expressed as sucrose) 2. Containing by weight of sucrose (including invert sugar expressed as sucrose): aa) 5 % or more but less than 60 % 9 % 10 % 74 %
bb) 60 % or more 9 % 10 % 74%
b) Containing 14 % or more but less than 32 % by weight of starch :
1 . Containing no sucrose or containing less than 5 % by weight of sucrose (including invert sugar expressed as sucrose) 9 % 10 % 74% 2 . Other 9% 10 % 74%
c) Containing 32 % or more but less than 45 % by weight of starch : 1 . Containing no sucrose or containing less than 5 % by weight of sucrose (including invert sugar expressed as sucrose) 9 % 10 % 74 %
2 . Other 9 % 10 % 74%
d) Containing 45 % or more but less than 65 % by weight of starch : 1 . Containing no sucrose or containing less than 5 % by weight of sucrose (including invert sugar expressed as sucrose) 9 %» 10 % 74% 2 . Other 9 % 10 % 74%
e) Containing 65 % or more but less than 80 % by weight of starch : 1 . Containing no sucrose or containing less than 5 % by weight of sucrose (including invert sugar expressed as sucrose) 9 % 10% 74% 2 . Other 9 % 10% 74%
1 . 2 . 73 Official Journal of the European Communities No L 28 /21
CCT . Rate of fixed component heading Description No UK Ireland Denmark
19.02 B. I. f) Containing 80 % or more but less than 80 % by (cont'd) weight of starch : 1 . Containing no sucrose or containing less than 5 % by weight of sucrose (including invert sugar expressed as sucrose) 9 % 10 % 74% 2 . Other 9 % 10 % 74% g) Containing 85 % or more by weight of starch 9 % 10 % 74% II . Containing by weight of milkfats : a) 1-5 % or more but less than 5 % 5 % 10 % 74% b ) 5 % or more 5 % 10 % 74%
19.03 Macaroni, spaghetti and similar products :
A. Containing eggs 15 % 10 % 56% B. Other : I. Containing no common wheat flour or meal 15 % 10 % 56% II. Not specified 15 % 10 % 56 %
19.04 Tapioca and sago ; tapioca and sago substitutes obtained from potato or other starches 10 % exemption 3 %
19.05 Prepared foods obtained by the swelling or roasting of cereals or cereal products (puffed rice, corn flakes and similar products ): A. Obtained from maize 5 % 10 % 3-5 %
B. Obtained from rice 5 % 10 % 3-5 %
C. Other 5 % 10 % 48-5 %
19.06 Communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products exemption 10 % 21 %
19.07 Bread, ships ' biscuits and other ordinary bakers' wares, not containing added sugar, honey, eggs, fats, cheese or fruit :
A. Crispbread exemption 10 % 30 %
B. Matzos exemption 10 % exemption C. Gluten bread for diabetics exemption 10 % 14%
« D. Other, containing by weight of starch : I. Less than 50 % exemption 10 % 48 % II . 50 % or more exemption 10 % 48 %
No L 28 /22 Official Journal of the European Communities 1 . 2 . 73
CCT Rate of fixed component heading Description No Denmark UK Ireland
19.08 Pastry, biscuits, cakes and other fine bakers' wares, whether or not containing cocoa in any proportion : A. Gingerbread and the like, containing by weight of sucrose (including invert sugar expressed as sucrose):
I. Less than 30 % 13 % 10 % 30 %
II . 30 % or more but less than 50 % 13 % 10 % 30 %
III . 50 % or more 13 % 10 % 30%
B. Other : I. Containing no starch or containing less than 5 % by weight of starch, and containing by weight of sucrose (including invert sugar expressed as sucrose): a) Less than 70 % 15 % 10 % 46 %
b ) 70 % or more 15 % 10 % 46 %
II. Containing 5 % or more but less than 32 % by weight of starch :
a) Containing no sucrose or containing less than 5 % by weight of sucrose ( including invert sugar expressed as sucrose) 15 % 10 % 46 % b ) Containing 5 % or more but less than 30 % by weight of sucrose (including invert sugar expressed as sucrose): 1 . Containing no milkfats or containing less than 1-5 % by weight of such fats 15 % 10 % 46 % 2 . Other 9 % 10 % 46 %
c) Containing 30 % or more but less than 40 % by weight of sucrose (including invert sugar expressed as sucrose): 1 . Containing no milkfats or containing less than 1·5 % by weight of such fats 15 % 10 % 46 % 2 . Other 9 % 10 % 46 %
d ) Containing 40 % or more by weight of sucrose (including invert sugar expressed as sucrose) : 1 . Containing no milkfats or containing less than 1-5 % by weight of such fats 15 % 10 % 46 % 2 . Other 9 % 10 % 46 % III. Containing 32 % or more but less than 50 % by weight of starch :
a) Containing no sucrose or containing less than 5 % by weight of sucrose (including invert sugar expressed as sucrose) : 1 . Containing no milkfats or containing less than 1-5 % by weight of such fats 15 % 10 % 46 % 2 . Other 9 % 10 % 46 %
1 . 2 . 73 Official Journal of the European Communities No L 28 / 23
CCT Rate of fixed component heading Description No Ireland Denmark UK
19.08 B. III . b ) Containing 5 % or more but less than 20 % by (cont'd) weight of sucrose (including invert sugar expressed as sucrose): 1 . Containing no milkfats or containing less than 1-5 % by weight of such fats 15 % 10 % 46 % 2 . Other 9 % 10 % 46 %
c) Containing 20 % or more by weight of sucrose (including invert sugar expressed as sucrose): 1 . Containing no milkfats or containing less than 1-5 % by weight of such fats 15 % 10% 46 % 2 . Other 9 % 10 % 46 %
IV. Containing 50 % or more but less than 65 % by weight of starch:
a) Containing no sucrose or containing less than 5 % by weight of sucrose (including invert sugar expressed as sucrose): 1 . Containing no milkfats or containing less than 1-5 % by weight of such fats 15 % 10 % 46 % 2 . Other 9 % 10 % 46 %
b ) Containing 5 % or more by weight of sucrose (including invert sugar expressed as sucrose): 1 . Containing no milkfats or containing less than 15 % 10 % 46 % 1-5 % by weight of such fats 2 . Other 9 % 10 % 46 %
V. Containing 65 % or more by weight of starch :
a) Containing no sucrose or containing less than 5 % by weight of sucrose (including invert sugar expressed as sucrose) exemption 10 % 46 % b ) Other 15 % 10 % 46 %
21.01 Roasted chicory and other roasted coffee substitutes ; extracts, essences and concentrates thereof :
A. Roasted chicory and other roasted coffee substitutes : II . Other 5 % 10 % exemption B. Extracts, essences and concentrates of the products described under subheading A : II . Other 5 % 10 % exemption
21.06 Natural yeasts ( active or inactive); prepared baking powders :
A. Active natural yeasts : II. Bakers' yeast: a) Dried 30 % £ 0-3936/ £ 1-44/cwt 100 kg b ) Other 30 % £ 0-3936/ £ 1-44/cwt 100 kg
No L 28 /24 Official Journal of the European Communities 1 . 2. 73
CCT Rate of fixed component heading Description No Denmark UK Ireland
21.07 Food preparations not elsewhere specified or included : A. Cereals in grain or ear form, pre-cooked or otherwise prepared :
I. Maize 2 % 5 % , 40 % II . Rice 2 % 10 % 40% III . Other 2% 10 % 40%
B. Ravioli, macaroni, spaghetti and similar products, not stuffed, cooked, the foregoing preparations, stuffed ; whether or not cooked :
I. Not stuffed, cooked 3 % 10 % 60 % II . Stuffed : a ) Cooked 3 % 6-4 % 60% b) Other 3 % 10 % 60%
C, Ice-cream (not including ice-cream powder) and other ices :
I. Containing no milkfats or containing less than 3 % by weight of such fats 1 % 10 % 2 %
II . Containing by weight of milkfats : a) 3 % or more but less than 7 % 1 % 10 % 2 % b ) 7 % or more 1 % 10 % 2 %
D. Prepared yoghourt; prepared milk, in powder form, for use as infants' food or for dietetic or culinary purposes : I. Prepared yoghourt : a) In powder form, containing by weight of milkfats : 1 . Less than 1·5 % 1 % 10 % 35 % 2 . 1*5 % or more 1 % 10 % 35 % b) Other, containing by weight of milkfats : 1 . Less than 1-5 % 1 % 10 % ¿ 0-8 p/lb 2 . 1-5 % or more but less than 4 % 1 % 10% i 0-8 p/lb 3 . 4 % or more 1 % 10 % ¿ 0-8 p/lb II. Other, containing by weight of milkfats : a) Less than 1·5 % and containing by weight of milk proteins (nitrogen content X 6-58 ): 1 . Less than 40 % 1 % 10 % 24% 2 . 40 % or more but less than 55 % 1 % 10 % 24% 3 . 55 % or more but less than 70 % 1 % 10% 24% 4 . 70 % or more 1 % 10 % 24% b ) 1-5 % or more 1 % 10 % 24%
E. Cheese fondues exemption 10 % exemption
1 . 2 . 73 Official Journal of the European Communities No L 28/25
CCT Rate of fixed component heading Description No Denmark UK Ireland
21.07 F. 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 % by weight of sucrose (including invert sugar expressed as sucrose): 2. Containing by weight of starch : aa) 5 % or more but less than 32 % 5 % 9 % 45 % bb ) 32 % or more but less than 45 % 5 % 9 % 45 % cc) 45 % or more 20 % 9 % 45 %
b ) Containing 5 % or more but less than 15 % by weight of sucrose (including invert sugar expressed as sucrose): 1 . Containing no starch or containing less than 5 % by weight of starch 5 % 9 % 45 %
2 . Containing by weight of starch: aa ) 5 % or more but less than 32 % 5 % 9 % 45 % bb) 32 % or more but less than 45 % 5 % 9 % 45 % cc) 45 % or more 5 % 9 % 45 %
c) Containing 15 % or more but less than 30 % by weight of sucrose (including invert sugar expressed as sucrose : 1 . Containing no starch or containing less than 5 % by weight of starch 5 % 9 % 45 %
2 . Containing by weight of starch : aa ) 5 % or more but less than 32 % 5 % 9 % 45 % bb ) 32 % or more but less than 45 % 5 % 9 % 45 % cc) 45 % or more 5 % 9 % 45 %
d) Containing 30 % or more but less than 50 % by weight of sucrose (including invert sugar expressed as sucrose): 1 . Containing no starch or containing less than 5 % by weight of starch 5 % 9 % 45 %
2. Containing by weight of starch : aa) 5 % or more but less than 32 % 5 % 9 % 45 % bb ) 32 % or more 5 % 9 % 45 %
e) Containing 50 % or more, but less than 85 % by weight of sucrose ( including invert sugar expressed as sucrose : 1 . Containing no starch or containing less than 5 % by weight of starch 5 % 9 % 45 % 2 . Other 5 % 9 % 45 %
No L 28 / 26 Official Journal of the European Communities 1 . 2 . 73
CCT Rate of fixed component heading Description No Denmark UK Ireland
21.07 F. L f) Containing 85 % or more by weight of sucrose (including invert sugar expressed as sucrose) 5 % 9 % 45 % (cont'd)
II. Containing 1-5 % or more but less than 6 % by weight of milkfats :
a) Containing no sucrose or containing less than 5 % by weight of sucrose (including invert sugar expressed as sucrose):
1 . Containing no starch or containing less than 5 % by weight of starch 5 % 9 % 45 %
2 . Containing by weight of starch : aa) 5 % or more but less than 32 % 5 % 9 % 45 %
bb ) 32 % or more but less than 45 % 5 % 9% 45 % cc) 45 % or more 5 % 9 % 45 %
b ) Containing 5 % or more but less than 15 % by weight of sucrose (including invert sugar expressed as sucrose):
1 . Containing no starch or containing less than 5 % by weight of starch 5 % 9 % 45 %
2 . Containing by weight of starch : aa) 5 % or more but less than 32 % 5 % 9 % 45 % bb ) 32 % or more 5 % 9 % 45 %
c) Containing 15 % or more but less than 30 % by weight of sucrose ( including invert sugar expressed as sucrose):
1 . Containing no starch or containing less than 5 % by weight of starch 5 % 9 % 45 %
2. Containing by weight of starch : aa) 5 % or more but less than 32 % 5 % 9 % 45 %
bb ) 32 % or more 5 % 9 % 45 %
d) Containing 30 % or more but less than 50 % by weight of sucrose (including invert sugar expressed as sucrose)
1 . Containing no starch or containing less than 5 % 9 % 45 % 5 % by weight of starch
2 . Other 5 % 9 % 45 %
e) Containing 50 % or more by weight of sucrose ( including invert sugar expressed as sucrose) 5 % 9 % 45 %
1 . 2 . 73 Official Journal of the European Communities No L 28 /27
CCT Rate of fixed component heading Description No Denmark UK Ireland
21.07 F. III . Containing 6 % or more but less than 12 % by (cont'd) weight of milkfats : a) Containing no sucrose or containing less than 5 % by weight of sucrose (including invert sugar expressed as sucrose): 1 . Containing no starch or containing less than 5 % 9% 45 % 5 % by weight of starch 2 . Containing by weight of starch : aa) 5 % or more but less than 32 % 5 % 9 % 45 % bb ) 32 % or more 5 % 9 % 45 %
b ) Containing 5 % or more but less than 15 % by weight of sucrose (including invert sugar expressed as sucrose): 1 . Containing no starch or containing less than 5 % by weight of starch 5 % 9 % 45 % 2 . Other 5 % 9 % 45 % c) Containing 15 % or more but less than 30 % by weight of sucrose (including invert sugar expressed as sucrose): 1 . Containing no starch or containing less than 5 % by weight of starch 5 % 9 % 45 % 2 . Other 5 % 9 % 45 % d) Containing 30 % or more but less than 50 % by weight of sucrose (including invert sugar * expressed as sucrose): 1 . Containing no starch or containing less than 5 % by weight of starch 5 % 9 % 45 % 2 . Other 5 % 9 % 45 %
e) Containing 50 % or more by weight of sucrose (including invert sugar expressed as sucrose) 5 % 9 % 45 %
IV. Containing 12 % or more but less than 18 % by weight of milkfats:
a) Containing no sucrose or containing less than 5 % by weight of sucrose (including invert sugar expressed as sucrose): 1 . Containing no starch or containing less than 5 % by weight of starch 5 % 9 % 45 % 2 . Other 5 % 9 % 45 % b) Containing 5 % or more but less than 15 % by weight of sucrose (including invert sugar expressed as sucrose): 1 . Containing no starch or containing less than 5 % by weight of starch 5 % 9 % 45 % 2 . Other 5 % 9 % 45 % c) Containing 15 % or more by weight of sucrose (including invert sugar expressed as sucrose) 5 % 9 % 45 %
No L 28/28 Official Journal of the European Communities 1 . 2 . 73
CCT Rate of fixed component heading Description No UK Denmark Ireland
21.07 F. V. Containing 18 % or more but less than 26 % by (cont'd) weight of milkfats :
a) Containing no sucrose or containing less than 5 % by weight of sucrose (including invert sugar expressed as sucrose):
1 . Containing no starch or containing less than 5 % by weight of starch 5 % 9 % 45 %
2 . Other 5 % " 9 % 45 %
b ) Containing 5 % or more by weight of sucrose ( including invert sugar expressed as sucrose) 5 % 9 % 45 %
VI . Containing 26 % or more but less than 45 % by weight of milkfats :
a) Containing no sucrose, or containing less than 5 % by weight of sucrose ( including invert sugar ' expressed as sucrose): 1 . Containing no starch or containing less than 5 % 9 % 45 % 5 % by weight of starch 2 . Other 5 % 9 % 45 %
b ) Containing 5 % or more but less than 25 % by weight of sucrose (including invert sugar expressed as sucrose): 1 . Containing no starch or containing less than 5 % by weight of starch 5 % 9 % 45 % 2 . Other 5 % 9 % 45 %
c) Containing 25 % or more by weight of sucrose ( including invert sugar expressed as sucrose) 5 % 9 % 45 %
VII . Containing 45 % or more but less than 65 % by weight of milkfats :
a) Containing no sucrose or containing less than 5 % by weight of sucrose (including invert sugar expressed as sucrosfe):
1 . Containing no starch or containing less than 5 % by weight of starch 5 % 9 % 45 %
2 . Other 5 % 9 % 45 %
b ) Containing 5 % or more by weight of sucrose (including invert sugar expressed as sucrose): 1 . Containing no starch or containing less than 5 % by weight of starch 5 % 9 % 45 %
2 . Other 5 % 9 % 45 %
1 . 2 . 73 Official Journal of the European Communities No L 28 /29
CCT Rate of fixed component heading Description No Denmark UK Ireland
21.07 F. VIII. Containing 65 % or more but less than 85 % by Ccont'd) weight of milkfats : a) Containing no sucrose or containing less than 5 % by weight of sucrose ( including invert sugar expressed as sucrose) 5 % 9 % 45 % b) Other 5 % 9 % 45 %
IX . Containing 85 % or more by weight of milkfats 5 % 9 % 45 %
22.02 Lemonade, flavoured spa waters and flavoured aerated waters, and other non-alcoholic beverages, not including fruit and vegetable juices falling within heading No 20.07 :
B. Other, containing by weight of milkfats : I. Less than 0·2 % 17 % 10 % 7-43 p/gallon II . 0-2 % or more but less than 2 % 17 % 10 % 7-43 p/gallon III . 2 % or more 17 % 10 % 7-43 p/gallon
29.04 Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivates :
C. Polyhydric alcohols : II . Mannitol exemption 23 % exemption III . Sorbitol :
a) in aqueous solution : 1 . Containing 2 % or less by weight of mannitol, calculated on the sorbitol content exemption 23 % exemption 2. Óther exemption 23 % exemption
b) Other: 1 . Containing 2 % or less by weight of mannitol, calculated on the sorbitol content exemption 23 % exemption 2 . Other exemption 23 % exemption
35.05 Dextrins and dextrin glues ; soluble or roasted starches, starch glues :
A. Dextrins ; soluble or roasted starches 6-9 % 10 % 2 %
B. Glues made from dextrin or from starch, containing by weight of those materials : I. Less than 25 % 6-9 % ' 10 % 2 % II. 25 % or more but less than , 55 % 6-9 % 10 % 2 % III . 55 % or more but less than 80 % 6-9 % 10 % 2 % IV. 80 % or more 6-9 % 10 % 2 %
No L 28/30 Official Journal of the European Communities 1 . 2 . 73
CCT Rate of fixed component heading Description No UK Ireland Denmark
38.12 Prepared glazings, prepared dressings and prepared mordants, of a kind used in the textile, paper, leather or like industries :
A. Prepared glazing and prepared dressings :
I. With a basis of amylaceous substances, containing by weight of those substances :
a) Less than 55 % 6 % 8 % exemption b ) 55 % or more but less than 70 % 6 % 8 % exemption
c) 70 % or more but less than 83 % 6 % 8 % exemption
d ) 83 % or more 6 % 8 % exemption
1 . 2 . 73 Official Journal of the European Communities No L 28 /31
ANNEX II
Goods to which the fixed component referred to in the first subparagraph of Article 1 ( 1 ) is applicable according to the specifications of the Common Customs Tariff to be set out by Ireland in an Annex to its Customs Tariff under the Common Customs Tariff heading and subheadings
CCT Rate of fixed heading Description No component
19.02 Preparations of flour, meal, starch or malt extract of a kind used as infant food or for dietetic or culinary purposes , containing less than 50 % by weight of cocoa : ex B Other : — Products other than those containing malt extract, egg powders and egg substitutes: — Sweetened : — Preparations of a kind used as infant food or for dietetic purposes : — Containing dried or powdered milk 0-2 p/lb — Other exemption — Unsweetened : — Containing dried or powdered milk : — Preparations (mixtures) containing wheat flour for the production of cakes and bread 0-2 p/lb — Other 0-2 p/lb — Custard powders, ice cream powders 1-54 p/lb — Other, not containing wheat or any product of wheat or prepared mainly from almonds exemption
19.05 Prepared foods obtained by the swelling or roasting of cereals or cereal products ( puffed rice, corn flakes and similar products): ex C Other : — Made from or containing wheat or any product of wheat : — Of a kind principally used as infant food or for dietetic purposes : — Sweetened 6-7 % — Unsweetened exemption
19.08 Pastry, biscuits, cakes and other fine bakers' wares, whether or not containing cocoa in any proportion : ex B Other : — Unsweetened : — Biscuits and rusks, not containing cocoa 1-12 p/lb — Other: — Not containing cocoa and not made from or containing wheat or any product of wheat exemption
No L 28 / 32 Official Journal of the European Communities 1 . 2 . 73
CCT Rate of fixed heading Description No component
21.07 Food preparations not elsewhere specified or included : ex D II Other : — Unsweetened 0-9 p/lb ex F Other : — Preparations containing dried milk (other than sweetened preparations in powder form) 0-09 p/lb — Unsweetened ice cream powders 1-2 p/lb — Additives consisting of a mixture of one or more • chemicals with one or more food stuffs for use as improvers and not for their nutritional or flavouring properties exemption — Preparations other than those above, excluding : — Non alcoholic beverages, intended for consumption in deluted form, which are made from or contain the juice of blackcurrants or any extract or essence of blackcurrants — Unsweetened preparations consisting of fixed vegetable oils or fats worked by emulsification — Sweetened powders and jellies — Parts of plants put up for use as vegetables, not falling under any other heading — Sweetened exemption — Other : — Not made from or containing wheat or any product of wheat exemption
1 . 2 . 73 Official Journal of the European Communities No L 28 / 33
ANNEX III
Basic rate of fixed component referred to in the second subparagraph of Article 1 (2) accord ing to the specifications of the Common Customs Tariff or, as appropriate to be set out by Ireland in an Annex to its Customs Tariff under the headings and subheadings of the Common Customs Tariff
Rate of fixed component applicable to imports from CCT Other countries heading , Description of the No United Kingdom Canada Commonwealth preference area 1 2 3 4 5
17.04 Sugar confectionery, not containing cocoa :
B Chewing gum 8-3 % 8-3 % 16-6 %
C White chocolate 33-5 % 33-5 % 50-2 %
D Other 33-5% 33-5 % 50-2 %
18.06 Chocolate and other food preparations containing cocoa : A Cocoa powder, not otherwise sweetened than by addition of sucrose 78-6 % 78-6 % 78-6 % B Ice-cream 50-6 % 50-6 % 50 -6 % C Chocolate and chocolate goods, whether or not filled ; sugar confectionery and substitutes therefor made from sugar substitution products 50-6 % 5 0-6 % 50-6 % D Other 50-6 % 50-6 % 50-6 %
19.01 Malt extracts 3-4 p/lb 11-4 p/lb
19.02 Preparations of flour, meal, starch or malt extracts, of a kind used as infant food or for dietetic or culinary purposes, ■ containing less than 50 % by weight of cocoa : — Containing malt extract : — Preparations (mixtures) containing wheat flour for the production of cakes and bread 11-5 p/lb 11-5 p/lb — Other 3-4 p/lb 11-5 p/lb — Egg powders and egg substitutes, other than those preparations (mixtures) containing wheat flour for the production of cakes and bread 5-2 p/lb — Preparations other than those mentioned above : — Sweetened : — Preparations of a kind used as infant food or for dietetic purposes, containing dried or powdered milk 0-06 p/lb — Other : — Preparations (mixtures) containing wheat flour for the production of cakes and bread 13 % 13 % 26 % — Other 3-9 % 13 % 26 %
No L 28 /34 Official Journal of the European Communities 1 . 2. 73
Rate of fixed component applicable to imports from CCT Other countries heading Description of the No Commonwealth United Kingdom Canada preference area 1 2 3 4 5
19.02 — Unsweetened : (cont'd) — Containing dried or powdered milk other than preparations (mixtures) containing wheat flour for the production of cakes and bread 0-6 p/lb — Custard powders ; ice cream powders 0-34 p/lb 1-15 p/lb 1*15 p/lb — Preparations consisting mainly of almonds : — Preparations (mixtures) containing wheat flour for the production of cakes and bread 22-8 % 22-8 % 22-8 % — Other : 7% 22-8 % 22-8 % — Made from or containing wheat or any product of wheat 36-6 % 36-6 % 55 % — Other exemption exemption exemption
19.03 Macaroni, spaghetti and similar products 11-2 % 37-3 %
19.04 Tapioca and sago ; tapioca and sago substitutes obtained from potato or other starches 0-9 %
19.05 Prepared foods obtained by the swelling or roasting of cereals or cereal products (puffed rice, corn-flakes and similar products) : A Obtained from maize 0-87 % B Obtained from rice 0-87 % C Other : — Made from or containing wheat or any product of wheat : — Of a kind primarily used as infant food or for dietetic purposes : — Sweetened 0-7 p/lb 0-17 p/lb 0-7 p/lb — Unsweetened 8-7 % 29 % — Other : — Sweetened 0-17 p/lb 0-7 p/lb 0-7 p/lb — Unsweetened exemption exemption exemption
19.06 Communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products : — Wafers made from or containing wheat or any product of wheat 1-12 p/lb 1-12 p/lb 1-12 p/lb — Wafer paper, rice paper and other similar starches 3*6 p/cwt 12 p/cwt 12 p/cwt — Other : — Made from or containing wheat or any product of wheat 4-2 % 14% — Other exemption exemption exemption
19.07 Bread, ships' biscuits and other ordinary bakers' wares, not containing added sugar, honey, eggs, fats, cheese or fruit: A Crispbread 20% 20% 20% C Gluten bread for diabetics 9-3 % 9-3 % 14% D Other 32% 32%
1.2.73 Official Journal of the European Communities No L 28 /35
Rate of fixed component applicable to imports from CCT Other countries heading Description of the No United Kingdom Canada Commonwealth preference area 1 2 3 4 5
* 19.08 Pastry, biscuits, cakes and other fine bakers' wares, whether or not containing cocoa in any proportion :
A Gingerbread and the like: — Containing cocoa 20 % 20% 20 % — Other 1-8 p/lb 1-8 p/lb 3-6 p/lb
B Other:
— Sweetened — Containing cocoa 7-4 p/lb 7-4 p/lb 7-4 p/lb — Not containing cocoa : — Biscuits and rusks 1-2 p/lb 1-2 p/lb 4-1 p/lb — Other 1-8 p/lb 1-8 p/lb 3-6 p/lb
— Unsweetened, not containing cocoa, (made from or) containing wheat or any product of wheat (other than biscuits and rusks) 30-6 % 30-6 % 40 %
21.06 Natural yeasts (active or inactive); prepared baking powders : A Active natural yeasts : II Bakers' yeast £ 0-432/cwt
21.07 Food preparations not elsewhere specified or included:
A Cereals in grain or ear form, pre-cooked or otherwise prepared 8 % 26-7 %
B Ravioli, macaroni, spaghetti and similar products, not stuffed, cooked ; the foregoing preparations, stuffed, whether or not cooked 12 % 40%
C Ice-cream 1-3 %
D Prepared yoghurt; prepared milk, in powder form, of a kind used as infants' food or for dietetic or culinary purposes :
I Prepared yoghurt: a) — In powdered form : — Sweetened 11-6 % 11-6 % 24-3 %
— Other 0-87 p/lb 0-87 p/lb 0-87 p/lb b) — Other: — Sweetened 0-8 p/lb 0-8 p/lb 0-17 p/lb
11 Other : 0-9 p/lb 0-9 p/lb 0-9 p/lb
No L 28 /36 Official Journal of the European Communities 1 . 2 . 73
Rate of fixed component applicable to imports from CCT Other countries heading Description of the No United Kingdom Canada Commonwealth preference area 1 2 3 4 5 21.07 (cont'd) F Other : — Non alcoholic beverages, intended for consumption in diluted form which are made from or contain the juice of 9 % 30 % blackcurrants or any extract or essence of blackcurrants — Unsweetened ice-cream powders 0·27 p/lb 0-9 p/lb 0-9 p/lb — Unsweetened preparations consisting of fixed vegetable oils or fats worked by emulsification 8 % 26-7 % 40 % — Sweetened powders and jellies 15 % 15 % 30 % — Parts of plants put up for use as vegetables not falling 8 % 26-7 % 40% under any other heading — Preparations other than those mentioned above or mentioned in Annex II under this heading: — Unsweetened : — Made from or containing wheat or any product of wheat 9 % 30 % — Other exemption exemption exemption
35.05 Dextrins and dextrin glues ; soluble or roasted starches ; starch glues 0 -6 % (x)
(") 0-4 % for imports from Northern Ireland .