31974R3055

CELEX: 31974R3055
Datum: 1974-12-02
Källa: eur-lex.europa.eu

No L 329 / 1 14 Official Journal of the European Communities 9 . 12 . 74

REGULATION (EEC) No 3055 /74 OF THE COUNCIL of 2 December 1974 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 , or in part at a later date ; whereas this possibility may be adopted, inter alia, with a view to remedying any unfavourable situations which might arise in the Having regard to the Treaty establishing the Euro associated countries following the implementation of pean Economic Community, and in particular Ar the generalized preference scheme; ticle 43 thereof; Whereas , moreover, the conference of the Heads of Having regard to Council Regulation (EEC) No State or of Government of the Member States and 1059/69 ( J ) of 28 May 1969 laying down the trade the States acceding to the European Communities arrangements applicable to certain goods resulting held in Paris from 19 to 21 October 1972 invited from the processing of agricultural products, and in the Community institutions and the Member States particular Article 12 thereof; progressively to adopt an overall policy of develop ment cooperation on a world-wide scale comprising Having regard to the proposal from the Commission; in particular the improvement of generalized pref erences with the aim of achieving a steady increase Having regard to the Opinion of the European in imports of manufactures from the developing Parliament; countries ;

Whereas, within the context of UNCTAD, the Euro Whereas , in accordance with Protocol 23 to the pean Economic Community offered to grant tariff Act of Accession (2), the generalized tariff preference preferences on certain processed agricultural products scheme will be fully applicable in the new Member of Chapters 1 to 24 of the Common Customs Tariff States from 1 January 1974 ; which originate in developing countries ; whereas the preferential treatment proposed in that offer consists, in respect of certain goods which are subject to the Whereas, for certain products of Chapters 1 to 24 of trade arrangements laid down in Regulation (EEC) the Common Customs Tariff, this scheme would, No 1059/69, of a reduction in the fixed component however, involve the application in the new Member of the charge applicable to such goods by virtue of States in 1975 of customs duties higher than or very that Regulation, and, in respect of products which close to those which will be applied by the new are subject to the single customs duty, of a reduction Member States to non-member countries in general in such duty; whereas preferential imports of the on the basis of the provisions of the abovementioned products concerned sould be effected without quanti act ; whereas this situation would comply neither with tative restrictions ; the spirit nor with the very nature of the generalized preference scheme ; whereas, in order to maintain an Whereas the offer made by the Community includes equivalent preferential margin for these products also, a clause stating that the Community drew up the reduced customs duties should be applied to them, in offer on the assumption that all the main industrial accordance with detailed rules based on the principle ized countries which are members of the OECD of maintaining, in the new Member States, a prefer would participate in granting preferences and would ence proportional to that which exists between the make similar efforts in this direction ; whereas, more duties of the Common Customs Tariff and the duties over, it is evident from the conclusions worked out given in Annex A to this Regulation ; whereas, with in UNCTAD that this offer , while being of a tempor a view to granting the beneficiary developing countries ary nature, does not constitute a binding commit the best possible treatment, in accordance with ment and, in particular, may be withdrawn wholly the objectives of the preference scheme, the duties

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

9 . 12 . 74 Official Journal ot the European Communities No L 329 / 115

given in the abovementioned Annex A should also be applicable, the duties obtained by reducing the dif applied wherever the duties calculated according to ference between the lowest duty applied on 1 January the abovementioned detailed rules prove to be higher 1972 to the developing countries set out in Annex C than them ; and the Common Customs Tariff, by 40% in respect of the products mentioned in Annex B, and by 60% in respect of the other products given in Annex A. Whereas it is expedient, therefore, that the Com munity should authorize the importation of the pro However, the duties given in Annex A shall be ducts referred to in Annex A, originating in the applied where the duties resulting from the above countries and territories listed in Annex C, subject to mentioned calculation are highter than them . the customs duties given in respect of each of them, throughout 1975 whereas the benefit of such prefer 2. The treatment provided for in paragraph 1 shall ential terms should be reserved for products orig be enjoyed solely by products originating in the inating in the countries and territories under con countries and territories listed in Annex C. sideration, the concept of 'originating products' being determined in accordance with the procedure laid down in Article 14 of Council Regulation (EEC ) For the purpose of the application of this Regulation, No 802/68 ( 1 ) of 27 June 1968 on the common the concept of originating products shall be deter definition of the concept of the origin of goods ; mined in accordance with the procedure laid down 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 re-introduce partially or wholly the When products benefiting from the treatment pro levying of customs duties in order that such disrup vided 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 tition with them suffer or are likely to suffer from serious disadvantage, the levying of customs duties Whereas the Commission must be able to have access may be re-introduced in whole or in part on the to information concerning imports effected within products in question in respect of the countries or the framework of generalized preferences ; whereas, territories which are the cause of the disadvantage. to this end, Member States shall inform the Com Such measures may also be taken in the case of mission every three months of imports actually actual or potential serious disadvantage in a single effected, classified by origin, region of the Community.

HAS ADOPTED THIS REGULATION : Article 3

1 . The Commission may decide, by means of a Article 1 Regulation, to re-introduce the levying of customs duties for a specified period, in order to ensure that Article 2 is applied . 1 . From 1 January to 31 December 1975 Community imports of the products listed in Annex A shall benefit from the customs duties specified for each 2 . In the event of such action being requested by product. a Member State, the Commission shall decide within a period of not more than 10 working days after the request has been received and shall inform the Member States of this decision . On importation into Denmark, Ireland and the United Kingdom, there shall be applied to the above mentioned products the customs duties determined 3 . Any Member State may refer to the Council the by multiplying, by a coefficient equal to the margin measure taken by the Commission, within a period of of preferences existing between the duties given in not more than 10 working days after it has been Annex A and the Common Customs Tariff duties informed thereof. The fact that the matter is referred to the Council shall not cause the measure to be suspended. The Council shall meet immediately. It may, by acting on a qualified majority, amend or H OJ No L 148 , 28 . 6 . 1968 , p. 1 . rescind the measure in question.

No L 329/ 116 Official Journal of the European Communities 9 . 12 . 74

Article 4 Article 5 Member States shall inform the Commission every Articles 2 and 3 shall not prejudice the implemen three months of imports effected under this Regu tation of the safeguard clauses adopted in pursuance lation, classified by origin. of the common agricultural policy under Article 43 Article 6 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. 1975 .

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

Done at Brussels , 2 December 1974 . For the Council The President J. SAUVAGNARGUES

9 . 12 . 74 Official Journal of the European Communities No L 329/ 117

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 : IIT . Of swihe : b) Other . Free

02.04 Other meat and edible meat offals , fresh , chilled or frozen : ex A. Of domestic pigeons 8% ex B. Furred game, frozen Free C. Other : ex I. Frogs ' legs Free II . Other 8%

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 : IV. Shrimps and prawns : a ) Prawns (Pandalidae sp. p. ) 8% ex c) Shrimps of the genus : —- Palaemonidae sp. p 8% — Penaeus indicus , monodon , esculentes , merguiensis 8%

Natural honey 26% 04.06 (*)

04.07 Edible products of animal origin , not elsewhere specified or included 7%

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

(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 130 .

No L 329 / 118 Official Journal of the European Communities 9 . 12 . 74

CCT Rate heading Description of duty No

05.13 Natural sponges : B. Other Free

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

07.04 Dried , dehydrated or evaporated vegetables , whole , cut , sliced , broken or in powder but not further prepared : ex B. Other :

10% — Whole mushrooms , dried , dehydrated or evaporated — Horse-radish ( Cochlearia armoracia ) 8%

07.05 Dried leguminous vegetables , shelled , whether or not skinned or split : B. Other : ex I. Beans of the genus Pbaseolus mungo Free

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 A. Bilberries and blackberries 10% ex B. Other : — Quinces 12% — Fruit falling within heading No 08.01 , excluding pineapples ; grapefruit and pomelos , whortleberries , bilberries , blackberries 10% — Fruit falling within heading No 80.09 , excluding melons and water-melons 10%

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 : Free C. Papaws D. Bilberries 5%

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CCT Rate heading Description of duty No

08.11 ex E. Other : (cont'd) — Quinces 6% — Fruit falling within heading No 08.01 , excluding pineapples , grapefruit and pomelos , whortleberries , bilberries , blackberries 5% — Fruit falling within heading No 08 09 , excluding melons and water-melons 5%

08.12 Fruit , dried , other than that falling within heading No 08.01 , 08.02 , 08.03 , 08.04 or 08.05 : A. Apricots 6 % E. Papaws Free ex G. Others : — Tamarind ( pods , pulp ) Free

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

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

09.06 Cinnamon and cinnamon-tree flowers : A. Ground 9% B. Other 6%

09.08 Nutmeg , mace and cardamoms : A. Neither crushed nor ground : II . Other : 8% a ) Nutmeg B. Crushed or ground : 10% I. Nutmeg II . Mace 5%

09.09 Seeds of anise , badian , fennel , coriander, cumin , caraway and juniper : A. Neither crushed nor ground : II . Badian seed 14% III . Seeds of fennel , coriander, cumin , caraway and juniper : b) Other : 2 . Other Free B. Crushed or ground : I. Badian seed 16% III . Other 6 %

No L 329/ 120 Official Journal of the European Communities 9 . 12 . 74

CCT Rate heading Description of duty No

09.10 Thyme , saffron and bay leaves ; other spices : F. Other spices , including the mixtures referred to in Note 1 ( b ) to this Chapter : I. Neither crushed nor ground 12% II . Crushed or ground : b) Other 14%

11.03 Flours of the leguminous vegetables falling within heading No 07.05 : 6% A. Of peas , beans or lentils B. Other 6%

11.04 Flours of the fruit falling within any heading in Chapter 8 : A. Of bananas 8-5% B. Other : — Chestnuts 8 S % — Not specified 6-5 %

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 : Free I. Not decorticared , crushed or ground 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 : Free A. Conifer resins

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 Free VII . Intermixtures of vegetable extracts , for the manufac ture of beverages or of food preparations Free VIII . Other : a) Medicinal Free

9 . 12. 74 Official Journal of the European Communities No L 329/ 121

CCT Rate heading Description of duty No

13.03 C. Agar-agar and other mucilages and thickeners , derived (cont'd) 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 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 : II . Other 4%

B. Tallow oil for industrial uses other than the manufacture of foodstuffs for human consumption Free C. Other 6%

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 exceeding 2 500 inter national units per gramme Free

15.05 Wool grease and fatty substances derived therefrom ( including lanolin ) A. Wool grease , crude - Free B. Other Free

15.06 Other animal oils and fats ( including neat's foot oils 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 Free C. Castor oil : II . Other 6% D. Other oils : 1 . For technical or industrial uses other than the manu facture 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 %

15.09 Degras 2%

No L 329/122 Official Journal of the European Communities 9 . 12 . 74

CCT Rate heading Description of duty No

15.10 Fatty acids ; acid oils from refining ; fatty alcohols A. Stearic acid 3% Free C. Other fatty acids ; acid oils from refining

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

15.12 Animal or vegetable oils and fats , wholly or partly hydro genated , 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 : Free I. Oil foots and dregs ; soapstocks 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 10% — 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%

9 . 12 . 74 Official Journal of the European Communities No L 329/ 123

CCT Rate heading Description of duty No

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 1% C. 1 kg or less 10%

16.04 Prepared or preserved fish , including caviar and caviar sub stitutes : A. Caviar and caviar substitutes : I. Caviar (sturgeon roe) 13% II . Other 18% B. Salmonidae 7% ex F. Bonito (Sarda sp . p. ) and mackerel 21% G. Other : I. Fillets, raw , coated with batter or breadcrumbs, deep frozen 12% II . Other 12%

16.05 Crustaceans and molluscs , prepared or preserved : A. Crabs 8% ex B. Other , excluding shrimps of the Crangon sp . p. type and snails 7%

17.04 Sugar confectionery , not containing cocoa : A. Liquorice extract containing more than 10% by weight of sucrose but not containing other added substances . . . 10-5 % B. Chewing gum 3% + vc with a max. of 23%

C. White chocolate 5% + vc with a max . of 27% + ads D. Other 9% + 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 6% + 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 4% + 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) 3% + vc

No L 329 / 124 Official Journal of the European Communities 9 . 12 . 74

CCT Rate heading Description of duty No

19.06 Communion wafers , empty cachets of a kind suitable for pharmaceutical use , sealing wafers , rice paper and similar products , 2% + vc

19.07 Bread, ships' biscuits and other ordinary bakers' wares , not containing added sugar , honey , eggs , fats , cheese or fruit : A. Crispbread 3-5% + vc with a max. of 24% + adf B. Matzos 2 % -(- vc with a max. of 20 % + adf C. Gluten bread for diabetics 5-5% + vc D. Other 5-5% + vc

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

20.01 (*) 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 12%

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 13% + (L) ex B. Other : — Fruit falling within heading No 08.01 , excluding pineapples 13%

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 12-5% + (L) ex II . Other : — Fruit falling within heading No 08.01 , excluding pineapples 12:5 %

9 . 12. 74 Official Journal of the European Communities No L 329/ 125

CCT Rate heading Description of duty No

20.05 Jams , fruit jellies , marmalades , fruit purée and fruit pastes , being cooked preparations , whether or not containing added sugar : B. Jams and marmala des of citrus fruit : ex I. With a sugar content exceeding 30% weight, excluding orange jam and marmalade 19% + (Lì ex II. With a sugar content exceeding 13 % but not 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 18% + (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 18% + (L) ex III . Other : — Of fruit falling within heading No 08.01 , excluding pineapples 18%

No L 329/ 126 Official Journal of the European Communities 9 . 12. 74

CCT Rate heading Description of duty No

20.06 c) Grapes : (cont'd) 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 % e) Other fruits : 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 12% + (L) 3 . Mandarins (including tangerines and sat sumas) ; Clementines, wilkings and other similar citrus hybrids 19% + (L) 4. Grapes 18% + (L) ex 8 . Other fruits : — Fruit falling within heading No 08.01 , excluding pineapples 11% + (L) — Tamarind (pods , pulp) 11% + (L) b) Containing added sugar, in immediate packings of a net capacity of 1 kg or less : 2 . Grapefruit segments 12% + (L) 3 . Mandarins , (including tangerines and sat sumas) ; clementines, wilkings and other similar citrus hybrids 20% + (L) 4. Grapes 19% + (L) ex 8 . Other fruits : — Fruit falling within heading No 08.01 , excluding pineapples 12% + (L)

9 . 12 . 74 Official Journal of the European Communities No L 329/ 127

CCT Rate heading Description of duty No

20.06 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 : — Fruits falling within heading No 08.01 , excluding pineapples 12% 2. Of less than 4-5 kg : ex bb) Other fruit and mixtures of fruit : — Fruit falling within heading No 08.01 , excluding pineapples 12%

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 21 % 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 21% + (L) ex 2 . Other : — Fruits falling within heading No 08.01 , excluding pineapples 21% 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 10-5% 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, pine apple, pear, tomato , apricot or peach juice :

No L 329/ 128 Official Journal of the European Communities 9 . 12. 74

CCT Rate heading Description of duty No

20.07 (*) 11 . Containing added sugar 17% (cont'd) 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 10% + (L) bb) Other 10%

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 , pineapples, apple, pear, tomato , apricot or peach juice : 11 . With an added sugar content exceeding 30 % bv weight 17% + (L) 22 . With an added sugar content of 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 3% + vc B. Extracts , essences and concentrates of the products described under subheading A : II . Other 7% + 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 9% B. Extracts , essences or concentrates of tea or maté ; preparations with a basis of those extracts , essences or concentrates Free

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CCT Rate heading Description oí duty No

21.03 Mustard flour and preparated mustard : A. Mustard flour, in immediate packings of a net capacity : I. Of 1 kg or less Free II. Of more than 1 kg Free B. Prepared mustard 10%

21.04 Sauces ; mixed condiments and mixed seasonings : ex B. Other, excluding sauces with a vegetable oil basis .... 9%

21.05 Soups and broths , in liquid , solid or powder form ; homogen ised composite food preparations : 12% A. Soups and broths , in liquid , solid or powder form 19% B. Homogenized composite food preparations

21.06 Natural yeasts ( active or inactive); prepared baking powders : A. Active natural yeasts : I. Culture yeast 8-5 % II . Bakers ' yeast : a ) Dried 6% + vc b) Other 6 % + vc III . Other 11-5% B. Inactive natural yeasts : I. In tablet, cube or similar form , or in immediate packings of a net capacity of 1 kg or less 7% II . Other 4% C. Prepared baking powders 5%

21.07 Food preparations not elsewhere specified or included : A. Cereals in grain or ear form , pre-cooked or otherwise prepared 5 % -f- vc F. 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) : ex 1 . Containing no starch or less than 5% by weight of starch : — Palm tree cores 10%

22.01 Waters , including spa waters and aerated waters ; ice and snow : A. Spa waters , natural or artificial ; aerated waters Free

No L 329/ 130 Official Journal of the European Communities 9.12.74

CCT heading Description Rate of duty No

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 7%

22.03 Beer made from malt 16%

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 : B. Of leguminous vegetables 4%

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

Sweetened forage ; other preparations of a kind used in animal 23 07 feeding : A. Fish or marine mammal solubles Free C. Other 7%

Manufactured tobacco ; tobacco extracts and essences : 24.02 B. Cigars 50% C. Smoking tobacco 115% D. Chewing tobacco and snuff 46% E. Other, including agglomerated tobacco , in the form of sheets or strip 19%

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 ;

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ANNEX B

List of products is 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 40% 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 : — Whole 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 hazelnuts)

08.10 Fruit (whether or not cooked), preserved by freezing , not containing added sugar : ex A. Bilberries and blackberries ex B. Other : — Quinces — Fruit falling within heading No 08.01 , excluding pineapples , grapefruit and pomelos , whortleberries , bilberries , blackberries — Fruit falling within heading No 08.09 , excluding melons and water melons

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. Papaws D. Bilberries ex E. Other : — Quinces — Fruit falling within heading No 08.01 , excluding pineapples , grapefruit and pomelos , whortleberries , bilberries , blackberries — Fruit falling within heading No 08.09 excluding melons and water melons 08.12 Fruit, dried , other than that falling within heading No 08.01 , 08.02 , 08.03 , 08.04 or 08.05 : A. Apricots E. Papaws ex G. Others : — Tamarind (pods , pulp)

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

No L 329/ 132 Official Journal of the European Communities 9 . 12 . 74

CCT heading Description No

08.13 Peel of melons and citrus fruit, fresh , 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 2 . Other : aa) Ovine meat or offal bb) Other

20.01 (*) Vegetables ard 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

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

20.04 Fruit , fruit-peel and parts of plants, preserved by sugar (drained, glacé or crystallized) : B. Other : ex L With a sugar content exceeding 13% by weight : — Fruit falling within heading No 08.0 ], excluding pineapples ex II . Other : — Fruit falling within heading No 08.01 , excluding pineapples

(a ) This heading shall be deleted from this Annex from 1 April 1975 ,

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CCT heading Description No

20.05 C. Other : (cont'd) I. With a sugar content exceeding 30% by weight : ex b ) Other : — Of fruit falling within heading No 08.01 , excluding pineapples ex II . With a sugar content exceeding 13% but not exceeding 30% by weight : — Of fruit falling within heading No 08.01, excluding pineap . Ls 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 : — Almonds , walnuts and hazelnuts — Other II . Of 1 kg or less : — Almonds, walnuts and hazelnuts — Other 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

No L 329 / 134 Official Journal of the European Communities 9 . 12 . 74

CCT heading Description No

20.06 f) Mixtures of fruit : (cont'd) 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 , (including tangerines and satsumas) ; clementines , wilkings and other citrus hybrides 4. Grapes ex 8 . Other fruits : — Fruit falling within heading No 08.01 , excluding pineapples — Tamarind (pods , pulp) b ) Containing added sugar, in immediate packings of a net capacity of 1kg or less : 2 . Grapefruit segments 3 . Mandarins (including tangerines and satsumas); clementines , wilkings and other similar citrus hybrids 4 . Grapes ex 8 . 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 dd) Other fruits : — Fruits falling within heading No 08.01 , excluding pineapples ex 2 . Of less than 4-5 kg : ex bb ) Other fruit and mixtures of fruit : — Fruit falling within heading No 08.01 , excluding pineapples

20.07 H 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 ex 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

9 . 12 . 74 Official Journal of the European Communities No L 329/ 135

CCT heading Description No

20.07 (*) ! ex 3 . Other citrus fruit juices : (cont'd) 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 separ ately 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 : aa ) With an added sugar content exceeding 30% by weight 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

No L 329/ 136 Official Journal of the European Communities 9 . 12 . 74

ANNEX C

List of developing countries and territories enjoying generalized tariff preferences

INDEPENDENT COUNTRIES

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

9 . 12 . 74 Official Journal of the European Communities No L 329 / 137

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) Australien Antartic Territory Belize Bermuda British Antartic Territory British Indian Ocean Territory ( Aldabra, Farquhar, Chagos Archipelago, Des Roches) British Pacific Ocean (*) 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 Antartic 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 Thomé 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 by amended subsequently to take account of changes in the inter national status of countries or territories .

(M 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 the Trust Territory of the Pacific Islands ( the Caroline , Marianas and Marshall Islands ). (') Dominica , Grenada , St Lucia , St Vincent .