31973R3506

CELEX: 31973R3506
Datum: 1973-12-18
Källa: eur-lex.europa.eu

No L 358/94 Official Journal of the European Communities 28 . 12 . 73

REGULATION (EEC) No 3506/73 OF THE COUNCIL of 18 December 1973 establishing in respect of certain products falling within Chapters 1 to 24 of the Common Customs Tariff a scheme of generalized preferences in favour of developing countries

THE COUNCIL OF THE EUROPEAN COMMUNITIES , any unfavourable situations which might arise in the associated countries following the implementation of the generalized preference scheme; Having regard to the Treaty establishing the Euro pean Economic Community, and in particular Ar ticle 43 thereof ; Whereas, moreover, the Conference of the Heads of State or of Government of the Member States and the States acceding to the European Communities Having regard to Council Regulation (EEC) No held in Paris from 19 to 21 October 1972 invited 1059/69 0) of 28 May 1969 laying down the trade the Community institutions and the Member States arrangements applicable to certain goods resulting progressively to adopt an overall policy of develop from the processing of agricultural products, and in ment cooperation on a world-wide scale comprising particular Article 12 thereof; in particular the improvement of generalized pref erences with the aim of achieving a steady increase in imports of manufactures from the developing Having regard to the proposal from the Commission ; countries ;

Having regard to the Opinion of the European Parliament ; Whereas tariff preferences have been applied as from the second half of 1971 under the conditions set out above and whereas these preferences should continue Whereas, within the context of UNCTAD, the Euro to be applied throughout 1974; pean Economic Community offered to grant tariff preferences on certain processed agricultural products of Chapters 1 to 24 of the Common Customs Tariff Whereas, in accordance with Protocol No 23 to the which originate in developing countries ; whereas the Act of Accession (2), the generalized tariff preference preferential treatment proposed in that offer consists, scheme will be fully applicable in the new Member in respect of certain goods which are subject to the States from 1 January 1974 ; trade arrangements laid down in Regulation (EEC) No 1059/69, of a reduction in the fixed component of the charge applicable to such goods by virtue of Whereas, for certain products of Chapters 1 to 24 of that Regulation, and, in respect of products which the Common Customs Tariff, this scheme would, are subject to the single customs duty, of a reduction however, involve the application in the new Member in such duty; whereas preferential imports of the States in 1974 of customs duties higher than or very products concerned could be effected without quanti close to those which will be applied by the new tative restrictions ; Member States to non-member countries in general on the basis of the provisions of the abovementioned Whereas the offer made by the Community includes act; whereas this situation would comply neither with a clause stating that the Community drew up the the spirit nor with the very nature of the generalized offer on the assumption that all the main industrial preference scheme; whereas, in order to maintain an ized countries which are members of the OECD equivalent preferential margin for these products also, would participate in granting preferences and would reduced customs duties should be applied to them, in make similar efforts in this direction ; whereas, more accordance with detailed rules based on the principle over, it is evident from the conclusions worked out of maintaining, in the new Member States, a prefer in UNCTAD that this offer, while being of a tempor ence proportional to that which exists between the ary nature, does not constitute a binding commit duties of the Common Customs Tariff and the duties ment and, in particular, may be withdrawn wholly given in Annex A to this Regulation; whereas, with or in part at a later date ; whereas this possibility a view to granting the beneficiary developing countries may be adopted, inter alia, with a view to remedying the best possible treatment, in accordance with

(*) OJ No L 141 , 12 . 6 1969 , p. 1 . (2) OJ No L 73 , 27 . 3 . 1972, p. 14.

28 . 12 . 73 Official Journal of the European Communities No L 358 /95

the objectives of the preference scheme, the duties ference between the lowest duty applied on 1 January given in the abovementioned Annex A should also be 1972 to the developing countries set out in Annex C applied wherever the duties calculated according to and the Common Customs Tariff, by 20% in respect the abovementioned detailed rules prove to be higher of the products mentioned in Annex B, and by 40% than them ; in respect of the other products given in Annex A.

However, the duties given in Annex A shall be Whereas it is expedient, therefore, that the Com applied where the duties resulting from the above munity should authorize the importation of the pro mentioned calculation are higher than them . ducts referred to in Annex A, originating in the countries and territories listed in Annex C, subject to the customs duties given in respect of each of them, 2. The treatment provided for in paragraph 1 shall throughout 1974 ; whereas the benefit of such prefer be enjoyed solely by products originating in the ential terms should be reserved for products orig countries and territories listed in Annex C. inating in the countries and territories under con sideration, the concept of 'originating products' being determined in accordance with the procedure laid For the purposes of the application of this Regulation, down in Article 14 of Council Regulation (EEC) No the concept of originating products shall be deter 802/26 (*) of 27 June 1968 on the common definition mined in accordance with the procedure laid down of the concept of the origin of goods ; in Article 14 of Regulation (EEC) No 802/68 .

Whereas measures should be provided for which will enable any serious disruption in any sector of the Article 2 economic activity of the Community to be avoided ; whereas, to this end, the Commission should be empowered to reintroduce partially or wholly the When products benefiting from the treatment provi levying of customs duties in order that such disrup ded for in Article 1 are imported in the Community tion may be avoided ; in such quantities or at such prices that Community producers of products similar to or in direct compe Whereas the Commission must be able to have access tition with them suffer or are likely to suffer from to information concerning imports effected within serious disadvantage, the levying of customs duties the framework of generalized preferences ; whereas, may be reintroduced in whole or in part on the to this end, Member States shall inform the Com products in question in respect of the countries or mission every three months of imports actually territories which are the cause of the disadvantage. effected, classified by origin, Such measures may also be taken in the case of actual or potential serious disadvantage in a single region of the Community.

HAS ADOPTED THIS REGULATION : Article 3

Article 1 1 . The Commission may decide, by means of a Regulation, to reintroduce the levying of customs 1 . From 1 January to 31 December 1974 Community duties for a specified period, in order to ensure that imports of the products listed in Annex A shall Article 2 is applied. benefit from the customs duties specified for each product. 2. In the event of such action being requested by a Member State, the Commission shall decide within On importation into Denmark, Ireland and the a period of not more than ten working days after United Kingdom, there shall be applied to the above the request has been received and shall inform the mentioned products the customs duties determined Member States of this decision. by multiplying, by a coefficient equal to the margin of preferences existing between the duties given in Annex A and the Common Customs Tariff duties 3 . Any Member State may refer to the Council the applicable, the duties obtained by reducing the dif measure taken by the Commission, within a period of not more than ten working days after it has been informed thereof. The fact that the matter is referred H OJ No L 148 , 28 . 6. 1968 , p. 1 . to the Council shall not cause the measure to be

No L 358 /96 Official Journal of the European Communities 28 . 12 . 73

suspended. The Council shall meet immediately. It Article 5 may, by acting on a qualified majority, amend or rescind the measure in question. Member States shall inform the Commission every three months of imports effected under this Regu Article 4 lation, classified by origin. Articles 2 and 3 shall not prejudice the implemen tation of the safeguard clauses adopted in pursuance Article 6 of the common agricultural policy under Article 43 of the Treaty and of those adopted in pursuance of the common agricultural policy under Article 113 of This Regulation shall enter into force on 1 January the Treaty. 1974 .

This Regulation shall be binding in its entirety and directly applicable in all Member States .

Done at Brussels, 18 December 1973 .

For the Council The President I. N0RGAARD

28 . 12 . 73 Official Journal of the European Communities No L 358/97

ANNEX A

List of products falling within Chapters 1 to 24 originating in developing countries and territories to which the generalized tariff preferences will apply (a)

CCT Rate heading Description of duty No

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 : b) Other Free

02.04 Other meat and edible meat offals , fresh , chilled or frozen : ex B. Furred game, frozen Free C. Other : ex I. Frogs' legs 5%

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 : 8% A. IV . a) Prawns (Pandalidae sp. p. )

05.03 Horsehair and horsehair waste, whether or not put up on a layer or between two layers of other material : B. Other Free

05.07 Skins and other parts of birds , with their feathers or down, feathers 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 : II . Other Free B. Other Free

05.15 Animal products not elsewhere specified or included ; dead animals of Chapter 1 or Chapter 3 , unfit for human consump tion : A.· Fish, crustaceans and molluscs : I. Fish of a length of 6 cm or less and shrimps and prawns , dried Free

( a) Preferences are not to be granted in respect of the products, marked with an asterisk, originating in Romania . Note : The terms expressed in the 'Rate of duty' column are explained under ' Abbreviations' on page 109.

No L 358/98 Official Journal of the European Communities 28 . 12 . 73

CCT Rate heading Description No of duty

07.04 Dried, dehydrated or evaporated vegetables , whole, cut, sliced, broken or in powder but not further prepared : ex B. Other : — Mushrooms, dried, dehydrated or evaporated .... 13% — Horse-radish (Cochlearia armoracia) 10%

08.01 Dates , bananas , coconuts, Brazil nuts , cashew nuts , pineapples, avocados , mangoes , guavas, and mangosteens , fresh or dried, shelled or not : ex E. Desicated coconut Free

08.05 Nuts other than those falling within heading No 08.01 , fresh or dried, shelled or not : D. Pistachios Free E. Pecans Free F. Areca (or betel) and cola Free ex G. Other (excluding hazel-nuts) Free

08.10 Fruit (whether or not cooked), preserved by freezing, not containing added sugar : ex B. Other : — Quinces 16% — Fruit falling within heading No 08.01 , excluding pineapples ; grapefruit and pomelos , whortleberries , bilberries , blackberries 12%

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 : C. Pawpaws 3% ex D. Other : — Quinces 8% — Fruit falling within heading No 08.01 , excluding pineapples, grapefruit and pomelos , whortleberries, bilberries , blackberries 6%

08.12 Fruit, dried, other than that falling within heading No 08.01 , 08.02, 08.03 , 08.04 or 08.05 : E. Pawpaws Free ex G. Others : — Tamarind (pods , pulp) Free

08.13 Peel of melons and citrus fruit , fresh, frozen , dried or provision ally preserved in brine, in sulphur water or in other preservative solutions Free

28 . 12. 73 Official Journal of the European Communities No L 358/99

CCT Rate heading Description of duty No

09.02 Tea : A. In immediate packings of a net capacity not exceeding 3 kg Free

09.09 Seeds of anise, badian, fennel , coriander, cumin, caraway and juniper : A. Neither crushed nor ground : III. Seeds of fennel, coriander, cumin, caraway and juniper : b) Other : 2 . Other Free

11.03 Flours of the leguminous vegetables falling within heading No 07.05 : - A. Of peas, beans or lentils 7% B. Other 7%

11.04 Flours of the fruits falling within any heading in Chapter 8 : A. Of bananas 10% B. Other : — Chestnuts 10% — Not specified 7%

12.07 Plants and parts (including seeds and fruit) 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 : B. Liquorice roots Free

12.08 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 : B. Locust bean seeds : L Not decorticated, crushed or ground Free C. 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 : 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 : III. Of quassia amara Free IV. Of liquorice Free V. Of pyrethrum and of the roots of plants containing rotenone 3%

No L 358/ 100 Official Journal of the European Communities 28 . 12 . 73

CCT Rate heading Description of duty No

13.03 VII. Intermixtures of vegetable extracts , for the manufac (cont'd) ture of beverages or of food preparations Free VIII . Other : a) Medicinal Free C. Agar-agar and other mucilages and thickeners , derived from vegetable products : I. Agar-agar Free II. Mucilages and thickeners extracted from locust beans or 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 : II . Other Free Free B. Cereal straw, cleaned, bleached or dyed 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 : II . Other 5% B. Tallow oil for industrial uses other than the manufacture Free of foodstuffs for human consumption C. Other 7%

15.04 Fats and oils , of fish and marine mammals , whether or not refined : A. Fish-liver oil : I. Of a vitamin A content not exceeding2500international 3% units per gramme

15.05 Wool grease and fatty substances derived therefrom (including ¡ anolin) : A. Wool grease, crude Free B. Other 4%

15.06 Other animal oils and fats (including neat's foot oil and fats from bones or waste) Free

15.07 Fixed vegetable oils, fluid or solid, crude, refined or purified : B. China-wood and oiticica oils ; myrtle wax and Japan wax [J 1% D. Other oils : I. For technical or industrial uses other than the manufac ture of foodstuffs for human consumption : a) Crude : ex 3 . Other, excluding linseed oil, palm kernel oil, ground-nut oil, sunflower seed oil and colza oil 2 -5 %

28 . 12 . 73 Official Journal of the European Communities No L 358/ 101

CCT Rate heading Description No of duty

15.09 Degras 4%

15.10 Fatty acids ; acid oils from refining ; fatty alcohols : A. Stearic acid 4% C. Other fatty acids ; acid oils from refining Free

15.11 Glycerol and glycerol lyes : A. Crude glycerol and glycerol lyes Free B. Other, including synthetic glycerol 3%

15.12 Animal or vegetable oils and fats , wholly or partly hydrogena ted, or solidified or hardened by any other process , whether or not refined , but not further prepared : A. In immediate packings of a net capacity of 1 kg or less .... 16% B. Other 12 %

15.14 Spermaceti, crude , pressed or refined , whether or not coloured Free

15.15 Beeswax and other insect waxes , whether or not coloured : B. Other Free

15.16 Vegetables waxes , whether or not coloured : B. Other Free

15.17 Residues resulting from the treatment of fatty substances or animal or vegetable waxes : B. Other : I. Oil foots and dregs ; soapstocks Free II . Other Free

16.02 Other prepared or preserved meat or meat offal : A. Liver : I. Goose or duck liver 14% B. Other : II . Game or rabbit meat or offal : — Game 12% — Rabbit 14% III . Other : b) Other : ex 1 . Containing bovine meat or offal : — Prepared or preserved bovine tongue 18% 2 . Not specified : aa) Ovine meat or offal 18% bb) Other 18%

No L 358/ 102 Official Journal of the European Communities 28 . 12. 73

CCT Rate heading Description No of duty

16.03 Meat extracts, meat juices and fish extracts , in immediate packings of a net capacity of : B. More than 1 kg but less than 20 kg 3% C. 1 kg or less 12%

16.04 Prepared or preserved fish , including caviar and caviar sub stitutes : A. Caviar and caviar substitutes : I. Caviar (sturgeon roe) 15% II . Other 24% B. Salmonidae 8% ex F. Bonito (Sarda sp. p. ) and mackerel 21% G. Other 14%

16.05 Crustaceans and molluscs, prepared or preserved : A. Crabs 10% ex B. Other, excluding shrimps of the Crangon sp. p. type and snails 8%

17.04 Sugar confectionery, not containing cocoa : A. Liquorice extract containing more than 10% by weight of sucrose but not containing other added substances .... 13% B. Chewing gum 4% + vc with a max. of 23 % C. White chocolate 6-5% + vc with a max. of 27% + ads D. Other 10% + vc with a max. of 27% + ads

18.06 Chocolate and other food preparations containing cocoa : A. Cocoa powder, not otherwise sweetened than by the addition of sucrose 7% + vc

19.02 Preparations of flour, meal , starch or malt extract, of a kind used as infant food or for dietetic or culinary purposes, con taining less than 50 % by weight of cocoa 5-5 % + vc

ex 19.04 Tapioca and sago , excluding tapioca and sago substitutes obtained from potato or other starches 7% + vc 19.05 Prepared foods obtained by the swelling or roasting of cereals or cereals products (puffed rice, corn flakes and similar pro ducts) 4% + vc 19.06 Communion wafers , empty cachets of a kind suitable for pharmaceutical use, sealing wafers , rice paper and similar products 3-5% + vc

28 . 12 . 73 Official Journal of the European Communities No L 358 / 103

CCT Rate heading Description No of duty

19.07 Bread, ships' biscuits and other ordinary bakers' wares, not containing added sugar, honey, eggs, fats, cheese or fruit : A. Crispbread 4-5% + vc with a max. of 24% + adf B. Matzos 3 % + vc with a max. of 20% -f adf C. Gluten bread for diabetics 7% + vc D. Other 7% + vc

19.08 Pastry, biscuits , cakes and other fine bakers' wares, whether or not containing cocoa in any proportion : A. Gingerbread and the like 6-5% + vc

20.01 H Vegetables, and fruit, prepared or preserved by vinegar or acetic acid, with or without sugar, whether or not containing salt, spices or mustard : ex B. Other, excluding gherkins , cucumbers , ' mixed pickles' and sweet peppers 18%

20.02 Vegetables prepared or preserved otherwise than by vinegar or acetic acid : E. Sauerkraut 16% ex F. Capers 16%

20.03 Fruit preserved by freezing, containing added sugar : ex A. With a sugar content exceeding 13% by weight : — Fruit falling within heading No 08.01 , excluding pineapples 16% + (L) ex B. Other : — Fruit falling within heading No 08.01 , excluding pineapples 16%

20.04 Fruit, fruit-peel and parts of plants , preserved by sugar (drained, glacé or crystallized) : B. Other : ex I. With a sugar content exceeding 13% by weight : — Fruit falling within heading No 08.01 , excluding pineapples 15% + (L) ex II . Other : — Fruit falling within heading No 08.01 , excluding 15% pineapples 20.05 Jams, fruit jellies , marmalades, fruit purée 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, excluding orange jam and marmalade 19% + (L)

No L 3 58 / 104 Official Journal of the European Communities 28 . 12 . 73

CCT Rate heading Description of duty No

20.05 ex II . With a sugar content exceeding 13% but not (cont'd) exceeding 30% by weight, excluding orange jam and marmalade 19% + ( L) ex III . Other , excluding orange jam and marmalade 19%

C. Other : I. With a sugar content exceeding 30% by weight : ex b ) Other : — Of fruit falling within heading No 08.01 , excluding pineapples 19% + ( L) ex II . With a sugar content exceeding 13% but not exceeding 30 % by weight : — Of fruit falling within heading No 08.01 , exclud ing pineapples 19% + ( L ) ex III . Other : — Of fruit falling within heading No 08.01 , excluding pineapples 19%

B. Other : I. Containing added spirit : a) Ginger 19 % b) Pineapples , in immediate packings of a net capacity : 1 . Of more than 1 kg : aa ) With a sugar content exceeding 17% by weight 19% + (L) bb) Other 19% 2 . Of 1 kg or less : aa ) With a sugar content exceeding 19% by weight 19% + (L). 19% bb) Other c) Grapes : 1 . With a sugar content exceeding 13 % by weight 25% + (L) 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 13 % by weight 25% + (L) bb) Other 25% 2 . Of 1 kg or less : aa) With a sugar content exceeding 15% by weight 25% + (L) bb ) Other 25%

28 . 12 . 73 Official! Journal of the European Communities No L 358 / 105

CCT heading Description No auty

20.06 e) Other fruits : (cont'd) ex 1 . With a sugar content exceeding 9% by weight , excluding cherries 25 % + (L) ex 2 . Other 25 % f) Mixtures of fruit : 1 . With a sugar content exceeding 9% by weight 25% + (L) 2 . Other 25 % II. Not containing added spirit : a) Containing added sugar, in immediate packings of a net capacity of more than 1 kg : 2 . Grapefruit segments 15% + (L) 3 . Mandarins 19% + (L) 4. Grapes 18 % + (L) ex 7 . Other fruits : — Fruit falling within heading No 08.01 , excluding pineapples 13 % + (L) — Tamarind (pods, pulp ) 13% + (L) b) Containing added sugar, in immediate packings of a net capacity of 1 kg or less : 2 . Grapefruit segments 16% + (L) 3 . Mandarins 20% + (L) 4. Grapes 19% + (L) ex 7 . Other fruits : — Fruit falling within heading No 08.01 , excluding pineapples 15 % + (L) c) Not containing added sugar, in immediate packings of a net capacity : 1 . Of 4-5 kg or more ex cc) Other fruits — Fruits falling within heading No 08.01 , excluding pineapples .... 14% ex 2. Of less than 4-5 kg — Fruit falling within heading No 08.01 , excluding pineapples 14%

20.07 *) Fruit juices (including grape must) and vegetable juices , whether or not containing added sugar, but unfermented and not containing spirit : A. Of a specific gravity exceeding 1-33 at 15 °C : III . Other : ex a) Of a value exceeding 30 u.a . per 100 kg net weight : ■— Fruits falling within heading No 08.01 , excluding pineapples 25% b) Of a value not exceeding 30 u.a . per 100 kg net weight : ex 1 . With an added sugar content exceeding 30% by weight : — Fruits falling within heading No 08.01 , excluding pineapples 25% + (L) ex 2 . Other : — Fruits falling within heading No 08.01 , excluding pineapples 25%

No L 358/ 106 Official Journal of the European Communities 28 . 12. 73

CCT Rate heading Description No of duty '

20.07 B. Of a specific gravity of 1-33 or less at 15 °C : (cont'd) II . Other : a) Of a value exceeding 30 u.a. per 100 kg net weight : 2 . Grapefruit juice 12% ex 3 . Other citrus fruit juices : aa) Containing added sugar 14% bb) Other 15%

ex 6. Other fruit and vegetable juices , excluding apricot and peach juice : aa) Containing added sugar 17% bb) Other 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 : 11 . Containing added sugar 17% 22 . Other 18% b) Of a value of 30 u.a . or less per 100 kg net weight : 2. Grapefruit juice : aa) With an added sugar content exceeding 30% by weight 12% + (L) bb) Other 12% 4. Other citrus fruit juices : aa) "With an added sugar content exceeding 30% by weight 14% + (L) bb) With an added sugar content of 30% or less by weight 14% cc) Not containing added sugar 15%

7. Other fruit and vegetable juices : ex aa) With an added sugar content exceeding 30% by weight, excluding apricots and peaches 17% + (L) ex bb ) With an added sugar content of 30% or less by weight, excluding apricots and peaches 17% ex cc) Not containing added sugar, excluding apricots and peaches 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 : 11 . With an added sugar content exceed ing 30% by weight 17% + (L)

28 . 12. 73 Official Journal of the European Communities No L 358/ 107

CCT Rate heading Description No of duty

20.07 22. With an added sugar content of (cont'd) 30% or less by weight 17% 33 . Not containing added sugar 18%

21.01 Roasted chicory and other roasted coffee substitutes ; extracts, essences and concentrates thereof : A. Roasted chicory and other roasted coffee substitutes : II . Other 4% + vc B. Extracts, essences and concentrates of the products described under subheading A : II . Other 8% + vc

21.02 Extracts, essences or concentrates, of coffee, tea or maté ; preparations with a basis of those extracts, essences or con centrates : ex A. Essences or concentrates of coffee 11% B. Extracts, essences or concentrates of tea or maté ; preparations with a basis of those extracts , essences or concentrates 6%

21.03 Mustard flour and prepared mustard : A. Mustard flour, in immediate packings of a net capacity : I. Of 1 kg or less 4% II . Of more than 1 kg Free B. Prepared mustard 13%

21.04 Sauces ; mixed condiments and mixed seasonings : ex B. Other, excluding sauces with a vegetable oil basis . . . 11%

21.05 Soups and broths , in liquid, solid or powder form ; homogen ised composite food preparations : A. Soups and broths , in liquid, solid or powder form 14%

21.06 Natural yeasts (active or inactive); prepared baking powders : A. Active natural yeasts : I. Culture yeast 10% II . Bakers' yeast : a) Dried 7 % + vc b) Other 7% + vc III . Other 14% B. Inactive natural yeasts : I. In tablet, cube or similar form, or in immediate packings of a net capacity of 1 kg or less 8% II . Other 5% C. Prepared baking powders 6%

21.07 Food preparations not elsewhere specified or included : A. Cereals in grain or ear form , pre-cooked or otherwise prepared 6·5% + vc

No L 358 / 108 Official Journal of the European Communities 28 . 12 . 73

CCT Rate heading Description of duty No

21.07 F. Other : fcont'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 inven sugar expressed as sucrose) : ex 1 . Containing no starch or less than 5% by weight of starch — Palm tree cores 12%

22.01 Waters , including spa waters and aerated waters ; ice and snow : 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 vegetable juices falling within heading No 20.07 : A. Not containing milk or milkfats 8%

22.03 Beer made from malt 19%

23.01 Flours and meals , of meat, offals , fish , crustaceans or molluscs , unfit for human consumption ; greaves : 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 : 6% B. Of leguminous vegetables

23.06 Products of vegetable origin of a kind used for animal food , not elsewhere specified or included : B. Other Free

23.07 Sweetened forage ; other preparations of a kind used in animal feeding : A. Fish or marine mammal solubles 2% C. Other 8%

24.02 Manufactured tobacco ; tobacco extracts and essences : D. Chewing tobacco and snuff 52% E. Other, including agglomerated tobacco in the form of sheets or strip 19%

28 . 12 . 73 Official Journal of the European Communities No L 358 / 109

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 agricultural 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 ;

No L 358/ 110 Official Journal of the European Communities 28 . 12. 73

ANNEX B

List of products in respect of which the difference between the lowest duties applied on 1 January 1972 to the developing countries by Denmark, Ireland and the United Kingdom and the Common Customs Tariff duties must be reduced by 20% in accordance with Article 1 of this Regulation (a)

CCT heading Description No

07.04 Dried, dehydrated or evaporated vegetables , whole, cut, sliced, broken or in powder but not further prepared : ex B. Other : — Mushrooms , dried, dehydrated or evaporated ; — Horse-radish (Cochlearia armoracia)

08.05 Nuts other than those falling within heading No 08.01 , fresh or dried , shelled or not : D. Pistachios E. Pecans F. Areca (or betel) and cola ex G. Other (excluding hazel-nuts)

08.10 Fruit (whether or not cooked), preserved by freezing, not containing added sugar : ex B. Other : — Quinces — Fruit falling within heading No 08.01 , excluding pineapples ; grapefruit and pomelos , whortleberries , bilberries , blackberries

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 : C. Pawpaws ex D. Other : — Quinces — Fruit falling within heading No 08.01 , excluding pineapples , grapefruit and pomelos , whortleberries , bilberries, blackberries

08.12 Fruit, dried, other than that falling within heading No 08.01 , 08.02 , 08.03 , 08.04 or 08.05 : E. Pawpaws ex G. Others : — Tamarind (pods , pulp)

(a) Preferences are not to be granted in respect of the products , marked with an asterisk, originating in Romania .

28 . 12 . 73 Official Journal of the European Communities No L 358/111

CCT heading Description No

08.13 Peel of melons and citrus fruit, fresh, frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions 16.02 (a) Other prepared or preserved meat or meat offal : B. Other : III . Other : b) Other : ex 1 . Containing bovine meat or offal : — Prepared or preserved bovine tongue

20.01 (*) Vegetables and fruit, prepared or preserved by vinegar or acetic acid, with or without sugar, whether or not containing sait, spices or mustard : ex B. Other, excluding gherkins , cucumbers , ' mixed pickles' and sweet peppers

20.02 Vegetables prepared or preserved otherwise than by vinegar or acetic acid : E. Sauerkraut ex F. Capers

20.03 Fruit preserved by freezing, containing added sugar : ex A. With a sugar content exceeding 13% by weight : — Fruit falling within heading No 08.01 , excluding pineapples ex B. Other : — Fruit falling within heading No 08.01 , excluding pineapples

20.05 Jams , fruit jellies , marmalades, fruit purée 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, excluding orange jam and marmalade ex II. With a sugar content exceeding 13% but not exceeding 30% by weight, excluding orange jam and marmalade ex III. Other, excluding orange jam and marmalade C. Other : I. With a sugar content exceeding 30% by weight : ex b) Other : — Of fruit falling within heading No 08.01 , excluding pineapples

(a) This heading shall be deleted from this Annex from 1 April 1974.

No L 358 / 112 Official Journal of the European Communities 28 . 12 . 73

CCT heading Description No

20.05 ex II. With a sugar content exceeding 13% but not exceeding 30% by (cont'd) weight : — Of fruit falling within heading No 08.01 , excluding pineapples . ex III . Other : — Of fruit falling within heading No 08.01 , excluding pineapples .

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 : I. Of more than 1 kg II . Of 1 kg or less B. Other : I. Containing added spirit : a) Ginger b) Pineapples , in immediate packings of a net capacity : 1 . Of more than 1 kg : aa) With a sugar content exceeding 17% by weight bb) Other 2 . Of 1 kg or less : aa) With a sugar content exceeding 19% by weight bb) Other c) Grapes : 1 . With a sugar content exceeding 13% by weight 2 . Other d) Peaches , pears and apricots , in immediate packings of a net capacity : 1 . Of more than 1 kg : aa) With a sugar content exceeding 13% by weight bb) Other 2 . Of 1 kg or less : aa) With a sugar content exceeding 15% by weight bb) Other e) Other fruits : ex 1 . With a sugar content exceeding 9% by weight, excluding cherries ex 2 . Other f ) Mixtures of fruit : 1 . With a sugar content exceeding 9% by weight 2 . Other II. Not containing added spirit : a) Containing added sugar, in immediate packings of a net capacity of more than 1 kg : 2. Grapefruit segments 3 . Mandarins 4. Grapes ex 7 . Other fruits : — Fruit falling within heading No 08 01 , excluding pineapples — Tamarind (pods, pulp)

28.12.73 Official Journal of the European Communities No L 358 / 113

CCT heading Description No

20.06 b) Containing added sugar, in immediate packings of a net capacity (cont'd) of 1 kg or less : 2. Grapefruit segments 3 . Mandarins 4. Grapes ex 7. Other fruits : — Fruit falling within heading No 08.01 , excluding pineapples c) Not containing added sugar, in immediate packings of a net capacity : 1 . Of 4-5 kg or more : ex cc) Other fruits : — Fruits falling within heading No 08.01 , excluding pineapples ex 2. Of less than 4-5 kg : — Fruit falling within heading No 08.01 , excluding pineapples

20.07 *) Fruit juices (including grape must) and vegetable juices, whether or not con taining added sugar, but unfermented'and not containing spirit : A. Of a specific gravity exceeding 1-33 at 15 °C : III . Other : ex a) Of a value exceeding 30 u.a. per 100 kg net weight : — Fruits falling within heading No 08.01 , excluding pineapples b) Of a value not exceeding 30 u.a. per 100 kg net weight : ex 1 . With an added sugar content exceeding 30% by weight : — Fruits falling within heading No 08.01 , excluding pineapples 2 . Other : — Fruits falling within heading No 08.01 , excluding pineapples B. Of a specific gravity of 1-33 or less at 15 °C : II . Other : a) Of a value exceeding 30 u.a. per 100 kg net weight : 2. Grapefruit juice ex 3 . Other citrus fruit juices : aa) Containing added sugar bb) Other ex 6. Other fruit and vegetable juices, excluding apricot and peach juice : aa) Containing added sugar bb) Other 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 : 11 . Containing added sugar 22 . Other b) Of a value of 30 u.a. or less per 100 kg net weight : 2. Grapefruit juice :

No L 358 / 114 Official Journal of the European Communities 28.12.73 .

CCT heading Description No

20.07 aa) With an added sugar content exceeding 30% by weight . . . (cont'd) bb) Other 4. Other citrus fruit juices : aa) With an added sugar content exceeding 30% by weight . . . bb) With an added sugar content of 30% or less by weight . . . cc) Not containing added sugar 7. Other fruit and vegetable juices : ex aa) With an added sugar content exceeding 30% by weight, excluding apricots and peaches ex bb) With an added sugar content of 30% or less by weight, excluding apricots and peaches ex cc) Not containing added sugar, excluding apricots and peaches 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 : 11 . With an added sugar content exceeding 30% by weight 22. With an added content of 30% or less by weight . . 33 . Not containing added sugar

28 . 12 . 73 Official Journal of the European Communities No L 358 / 115

ANNEX C

List of developing countries and territories enjoying generalized tariff preferences

INDEPENDENT COUNTRIES

Afghanistan India Rwanda Algeria Indonesia Saudi Arabia Argentina Iran Senegal Bahamas Iraq · Sierra Leone Bahrain Ivory Coast Singapore Bangladesh Jamaica Somalia Barbados Jordan Sri Lanka Bhutan Kenya Sudan Bolivia Khmer Republic Swaziland Botswana Korea ( South) Syria Brazil Kuwait Tanzania Burma Laos Thailand Burundi Lebanon Togo Cameroon Lesotho Tonga Liberia Trinidad and Tobago Central African Republic Chad Libya Tunisia Chile Malagasy Republic Uganda Colombia Malawi United Arab Emirates : Congo, People's Republic of Malaysia Abu Dhabi Costa Rica Maldive Islands Dubai Cuba Mali Ras al Khaimah Cyprus Mauritania Fujairah Dahomey Mauritius Ajman Dominican Republic Mexico Sharjah Ecuador Morocco Ummal Qaiwain Nauru Upper Volta Egypt, Arab Republic of El Salvador Nepal Uruguay Equatorial Guinea Nicaragua Venezuela Ethiopia Niger Vietnam, Republic of Fiji Nigeria Western Samoa Gabon Oman Yemen, People's Democratic Gambia Pakistan Republic of Ghana Panama Yemen Arab Republic Guatemala Paraguay Yugoslavia Guinea Peru Zaire Guyana Philippines Zambia Haiti Qatar Honduras Romania

No L 358/ 116 Official Journal of the European Communities 28 . 12 . 73

COUNTRIES AND TERRITORIES dependent or administered, or for whose external relations Member States of the Community or third countries are wholly or partly responsible

Afars and Issas (Territory of the) Angola (including Cabinda) Australian Antarctic Territory Belize Bermuda British Antarctic Territory British Indian Ocean Territory (Aldabra, Farquhar, Chagos Archipelago , Des Roches) British Pacific Ocean (x) Brunei Cape Verde Islands Cayman Islands and Dependencies Christmas Island Cocos (Keeling) Islands Comoro Archipelago Corn Islands and Swan Islands Falkland Islands and Dependencies French Polynesia French Southern and Antarctic Territories Gibraltar Heard Island and MacDonald Islands Hong Kong Leeward Islands (2) Macao Mozambique Netherlands Antilles New Caledonia and Dependencies Norfolk Islands Pacific Islands administered by the United States of America or under United States trusteeship (3) Papua-New Guinea Portuguese Guinea Portuguese Timor St Helena (including Ascension, Gough Island, and Tristan da Cunha) Saint Pierre and Miquelon Sao Tome and Principe Seychelles (including Amirantes) Sikkim Spanish territories in Africa Surinam Territories for which New Zealand is responsible ( Cook Islands, Niuwe Island, Tokelau Islands and Ross Dependency) Turks and Caocos Islands Virgin Islands of the United States (St Croix, St Thomas, St John, etc.) Wallis and Futuna Islands Windward Islands (4)

Note : The above lists may be amended subsequently to take account of changes in the inter national status of countries or territories .

(l) Gilbert and Ellice Islands, British Solomon Islands, New Hebrides, Condominium, and Pitcairn Islands. (') Antigua , Montserrat, St Kitts-Nevis-Anguilla, British Virgin Islands. (3) The Pacific Islands administered by the United States of America include : Guam , American Samoa (including Swain's Island), Midway Islands, Johnston and Sand Islands , Wake Island and he Trust Territory of the Pacific Islands (the Caroline, Marianas and Marshall Islands). (4) Dominica, Grenada, St Lucia, St Vincent.