31975R3011

114 Official Journal of the European Communities 29.11.75

REGULATION (EEC) No 3011/75 OF THE COUNCIL of 17 November 1975 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, may be adopted inter alia with a view to remedying any unfavourable situations which might arise in the ACP States following the implementation of the Having regard to the Treaty establishing the Euro­ generalized preference scheme; 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 Having regard to Council Regulation (EEC) the States acceding to the European Communities No 1059/69 (*) of 28 May 1969 laying down the trade held in Paris from 19 to 21 October 1972 invited arrangements applicable to certain goods resulting the Community institutions and the Member States from the processing of agricultural products, and in progressively to adopt an overall policy of develop­ particular Article 12 thereof; ment cooperation on a world-wide scale comprising in particular the improvement of generalized pref­ Having regard to the proposal from the Commission; erences with the aim of achieving a steady increase in imports of manufactures from the developing Having regard to the Opinion of the European countries ; Parliament (2);

Whereas, in accordance with Protocol 23 to the Act Whereas, within the context of UNCTAD , the Euro­ of Accession (3) the generalized tariff preference pean Economic Community offered to grant tariff scheme became fully applicable in the new Member preferences on certain processed agricultural products States on 1 January 1974 ; of Chapters 1 to 24 of the Common Customs Tariff which originate in developing countries ; whereas the preferential treatment proposed in that offer consists, Whereas, for certain products of Chapters 1 to 24 of in respect of certain goods which are subject to the the Common Customs Tariff, this scheme would, trade arrangements laid down in Regulation (EEC) however, involve the application in the new Member No 1059/69, of a reduction in the fixed component States in 1976 of customs duties higher than or very of the charge applicable to such goods by virtue of close to those which will be applied by the new that Regulation, and, in respect of products which Member States to non-member countries in general are subject to the single customs duty, of a reduction on the basis of the provisions of the abovementioned in such duty ; whereas preferential imports of the act; whereas this situation would comply neither with products concerned should be effected without quan­ the spirit nor with the very nature of the generalized titative restrictions ; preference scheme ; whereas, in order to maintain an equivalent preferential margin for these products Whereas the offer made by the Community includes also, reduced customs duties should be applied to a clause stating that the Community drew up the them, in accordance with detailed rules based on the offer on the assumption that all the main industrial­ principle of maintaining, in the new Member States, ized countries which are members of the OECD a preference proportional to that which exists would participate in granting preferences and would between the duties of the Common Customs Tariff make similar efforts in this direction ; whereas , more­ and the duties given in Annex A to this Regulation; over, it is evident from the conclusions worked out whereas, with a view to granting the beneficiary in UNCTAD that this offer, while being of a tempor­ developing countries the best possible treatment, in ary nature, does not constitute a binding commit­ accordance with the objectives of the preference ment and, in particular, may be withdrawn wholly scheme, the duties given in the abovementioned or in part at a later date; whereas this possibility Annex A should also be appplied wherever the duties

i1) OJ No L 141 , 12 . 6. 1969, p. 1 . (3) OJ No L 73 , 27. 3 . 1972, p. 14. (2) OJ No C 257, 10 . 11 . 1975 , p . 30.

29 . 11 . 75 115 Official Journal of the European Communities

calculated according to the abovementioned detailed ence between the lowest duty applied on 1 January rules prove to be higher than them ; 1972 to the developing countries set out in Annex C and the Common Customs Tariff, by 60% in respect of the products mentioned in Annex B, and by 80% in respect of the other products given in Whereas it is expedient, therefore, that the Com­ Annex A. munity should authorize the importation of the pro­ ducts referred to in Annex A, originating in the Countries and territories listed in Annex C, subject to However, the duties given in Annex A shall be applied where the duties resulting from the the customs duties given in respect of each of them, throughout 1976 whereas the benefit of such prefer­ abovementioned calculation are higher than them. ential terms should be reserved for products orig­ inating in the countries and territories under con­ 2. The treatment provided for in paragraph 1 shall sideration, the concept of 'originating products' being be enjoyed solely by products originating in the determined in accordance with the procedure laid countries and territories listed in Annex C. down in Article 14 of Council Regulation (EEC) No 802/68 (*) of 27 June 1968 on the common For the purpose of the application of this Regulation, definition of the concept of the origin of goods ; the concept of originating products shall be deter­ mined in accordance with the procedure laid down in Article 14 of Regulation (EEC) No 802/68 . Whereas measures should be provided for which will enable any serious disruption in any sector of the economic activity of the Community to be avoided ; Article 2 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 into the Com­ tion may be avoided ; munity in such quantities or at such prices that Com­ munity producers of products similar to or in direct competition with them suffer or are likely to suffer Whereas the Commission must be able to have access from serious disadvantage, the levying of customs to information concerning imports effected within duties may be re-introduced in whole or in part on the framework of generalized preferences ; whereas, the products in question in respect of the countries or to this end, Member States shall inform the Com­ territories which are the cause of the disadvantage. mission every three months of imports actually Such measures may also be taken in the case of effected, classified by origin, actual or potential serious disadvantage in a single 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 1976 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 On importation into Denmark, Ireland and the Member States of this decision . United Kingdom, there shall be applied to the above­ mentioned products the customs duties determined by multiplying, by a coefficent equal to the margin 3 . Any Member State may refer to the Council the of preferences existing between the duties given in measure taken by the Commission, within a period of Annex A and the Common Customs Tariff duties not more than 10 working days after it has been applicable, the duties obtained by reducing the differ­ 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 (») OJ No L 148 , 28 . 6 . 1968, p. 1 . rescind the measure in question.

116 Official Journal of the European Communities 29.11.75

Article 4 Article 5 Member States shall inform the Commission every three month of imports effected under this Regu­ Articles 2 and 3 shall not prejudice the implemen­ lation, classified by origin. tation of the safeguard clauses adopted in pursuance * 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. 1976.

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

Done at Brussels, 17 November 1975 . For the Council The President E. COLOMBO

29 . 11 . 75 117 Official Journal of the European Communities

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 : Free b ) Other

02.04 Other meat and edible meat offals, fresh, chilled or frozen : 7% ex A. Of domestic pigeons Free ex B. Furred game, frozen C. Other : ex I. Frogs ' legs Free II . Other 7%

03.01 Fish , fresh ( live or dead), chilled or frozen : B. Saltwater fish : I. Whole, headless or in pieces : ex q) Other : — Aquarium fish Free

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 (Pandalide) 7% ex c) Other : — Shrimps of the family Palaemondiae 7% — Shrimps of the family Penaeidae 7%

04.06 (*) Natural honey 26%

04.07 Edible products of animal origin, not elsewhere specified or included 6%

( 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 132 ,

118 Official Journal of the European Communities 29.11.75

CCT Rate heading Description of duty No

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

05.13 Natural sponges : 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

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 evapor­ ated, excluding cultivated mushrooms 10% 7% — Horse-radish ( Cochlearia armoracia)

07.05 Dried leguminous vegetables, shelled, whether or not skinned or split : B. Other : ex I. Peas ( including chick peas) and beans (of the species Phaseolus): — Beans of the genus 'Phaseolus mungo' Free — Chick peas of the genus 'Cicer arietinum' .... Free ex III. Cajan peas of the genus 'Cajanus cajan' Free

08.01 Dates, bananas, coconuts, Brazil nuts, cashew nuts, pineapples, avocados, mongoes, guaves and mangosteens, fresh or dried, shelled or not : ex E. Dehydrated coconut pulp Free ex H. Mangosteens, guavas Free

29 . 11 . 75 Official Journal of the European Communities 119

CCT Rate heading Description of duty No

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 Free ex G. Other (excluding hazel-nuts)

08.10 Fruit (whether or not cooked), preserved by freezing, not containing added sugar: ex A. Bilberries and blackberries 9% ex B. Other : 11% \ — Quinces

— Fruit falling within heading No 08.01 , excluding pineapples ; grapefruit and pomelos, whortleberries, bilberries, blackberries 9% — Fruit falling within heading No 08.09, excluding melons and water-melons 9%

08.11 Fruit provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative sol­ utions), but unsuitable in that state for immediate consump­ tion : C. Papaws Free D. Bilberries 4% ex E. Other : I — Quinces 5%

— Fruit falling within heading No 08.01 , excluding pineapples ; grapefruit and pomelos, whortleberries, bilberries, blackberries 4% — Fruit falling within heading No 08.09, excluding melons and water-melons 4%

08.12 Fruit, dried, other than that falling , within heading No 08.01, 08.02, 08.03, 08.04 or 08.05 : 5-5% A. Apricots Free E. Papaws 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

09.04 Pepper of the genus 'Piper'; primento of the genus 'Capsicum' or the genus 'Pimenta': A. Neither crushed nor ground : I. Pepper: b) Other 6%

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CCT Rate heading Description of duty No

09.06 Cinnamon and cinnamon-tree flowers : A. Ground 6% B. Other 4%

09.08 Nutmeg, mace and cardamoms : A. Neither crushed nor ground : II. Other : 6% a) Nutmeg B. Crushed or ground : 7% I. Nutmeg II . Mace 3%

09.09 Seeds of anise, badian, fennel, coriander, cumin, caraway and juniper : A. Neither crushed nor ground : II . Badian seed 11% III. Seeds of fennel, coriander, cumin, caraway and juniper: b ) Other: 2 . Other Free B. Crushed or ground : I. Badian seed 12% III. Other 4%

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 11% II. Crushed or ground : b) Other 13%

11.03 Flours of the leguminous vegetables falling within heading No 07.05 : A. Of peas, beans or lentils 5% B. Other 5%

11.04 Flours of the fruit falling within any heading in Chapter 8 : A. Of bananas 7-5 % B. Other : — Chestnuts 7-5% — Not specified 6%

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 C. Tonquin beans Free

29 . 11 . 75 Official Journal of the European Communities 121

CCT Rate heading Description of duty No

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 : I. 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 : Free III. Of quassia amara Free IV. Of liquorice V. Of pyrethrum and of the roots of plants containing rotenone Free VII. Intermixtures of vegetable extracts, for the manufac­ Free ture of beverages or of food preparations 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 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 3% B. Tallow oil for industrial uses other than the manufacture of foodstuffs for human consumption Free C. Other 5%

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CCT Rate heading Description of duty No

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 : I. For technical or industrial uses other than the manu­ facture of foodstuffs for human consumption : a) Crude : 1 . Palm oil 2-5 % ex 3 . Other : — Palm kernel oil 3% — Other, excluding linseed oil, groundnut oil, sunflower seed oil and colza oil .... 2-5 % II . Other : a) Palm oil : 1 . Crude 4% \ b) Other: 2 . Solid, other; fluid : ex aa) Crude: — Palm kernel oil 8% — Coconut oil 8%

15.09 Degras Free

15.10 Fatty acids ; acid oils from refining; fatty alcohols : A. Stearic acid . '. 2% B. Oleic acid 5% 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 Free

29 . 11 . 75 123 Official Journal of the European Communities

CCT Rate heading Description of duty No

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 : l

B. Other Free

15.16 Vegetables waxes, whether or not coloured : l

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 : Il

II . Game or rabbit meat or offal : Il — Game 9% — Rabbit 14%

III . Other : Il

b) Other: ex 1 . Containing bovine meat or offal : Il — Prepared or preserved bovine tongue .... 17% 2 . Not specified : aa) Ovine meat or offal 18% bb) Other 16%

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 9%

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CCT Rate heading Description of duty No

16.04 Prepared or preserved fish, including caviar and caviar sub­ stitutes : A. Caviar and caviar substitutes : I. Caviar (sturgeon roe) 12% II . Other 16% B. Salmonidae 6% ex F. Bonito (Sarda sp. p. ) and mackerel 21% G. Other : I. Fillets, raw, coated with batter or breadcrumbs, deep frozen 11% II . Other 11%

16.05 Crustaceans and molluscs, prepared or preserved : A. Crabs 7% 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 .... 9% 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 5% + 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°/o by weight of cocoa : — Preparations based on flour of leguminous vegetables in the form of sun-dried discs of dough, known as 'papad' . . Free — Other 3% + vc

ex 19.04 Tapioca and sago, excluding tapioca and sago substitutes obtained from potato or other starches 6% + vc

19.05 Prepared foods obtained by the swelling or roasting of cereals or cereals products (puffed rice, corn flakes and similar pro­ 2% + vc

29 . 11 . 75 125 Official Journal of the European Communities

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 Free + vc

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

20.01 (*) Vegetables and fruit, prepared or preserved by vinegar or acetic acid, with or without sugar, whether or not containing salts, spices or mustard : 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 12% + (L) — Fruit falling within heading No 08.09, excluding melons and water melons 12% + (L) ex B. Other : — Fruit falling within heading No 08.01 , excluding pineapples 12% — Fruit falling within heading No 08.09, excluding melons and water melons 12%

20.04 Fruit, fruit-peel and parts of plants, preserved by sugar ( drained, glace or crystallized): B. Other : ex I. With a sugar content exceeding 13°/o by weight: — Fruit falling within heading No 08.01 , excluding pineapples 11% + (L)

126 Official Journal of the European Communities 29 . 11.75

CCT Rate heading Description of duty No

20.04 — Fruit falling within heading No 08.09, excluding melons and water melons 11 % + (L) (cont'd) ex II . Other : — Fruit falling within heading No 08.01 , excluding pineapples 11% — Fruit falling within heading No 08.09 , excluding melons and water melons 11%

20.05 Jams, fruit jellies, marmalades, fruit puree and fruit pastes, being cooked preparations, whether or not containing added sugar : B. Jams and marmalades of citrus fruit : ex I. With a sugar content exceeding 30% weight, excluding orange jam and marmalade 19% + (L) ex II. With a sugar content exceeding 13°/o but not exceeding 30°/o 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 16% + (L) — Of fruit falling within heading No 08.09, excluding melons and water melons .... 16% + (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 16% + (L) — Of fruit falling within heading No 08.09, ex­ cluding melons and water melons 16% + (L) ex III . Other : — Of fruit falling within heading No 08.01 , excluding pineapples 16% — Of fruit falling within heading No 08.09, ex­ cluding melons and water melons 16%

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 12% — Other 9% l

II . Of 1 kg or less : — Almonds, walnuts and hazelnuts 14% — Other 11%

29 . 11 . 75 Official Journal of the European Communities 127

CCT Rate heading Description of duty No

20.06 B. Other : (cont'd) I. Containing added spirit : a) Ginger 14% I b ) Pineapples, in immediate packings of a net capacity : 1 . Of more than 1 kg: aa) With a sugar content exceeding 17°/o by weight 14% + (L) bb) Other 14% l 2 . Of 1 kg or less : aa) With a sugar content exceeding 19% by weight 14% + (L) bb ) Other 14% c) Grapes : 1 . With a sugar content exceeding 13% by weight 25 % + (L) 2 . Other 25% l

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, excluding cherries 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 11% + (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 10% + (L)

128 Official Journal of the European Communities 29 . 11 . 75

CCT Rate heading Description of duty No

20.06 |r — Fruit falling within heading No 08.09, (cont'd) excluding melons and water melons .... 10% + (L) — Tamarind (pods, pulp ) 10% + (L) b) Containing added sugar, in immediate packings of a net capacity of 1 kg or less : 2 . Grapefruit segments 11% + (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 : I — Fruit falling within heading No 08.01 , excluding pineapples 11% + (L)> — Fruit falling within heading No 08.09, excluding melons and water melons .... 11% + (L)

c) Not containing added sugar, in immediate packings of a net capacity : I

1 . Of 4-5 kg or more : l ex dd) Other fruits : l — Fruit falling within heading No 11% 08.01 , excluding pineapples — Fruit falling within heading No 08.09 , excluding melons and water melons 11% 2. Of less than 4-5 kg : ex bb) Other fruit and mixtures of fruit: — Fruit falling within heading No 08.01 , excluding pineapples 11% — Fruit falling within heading No 08.09 , excluding melons and water melons 11%

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 : — Fruit falling within heading No 08.01 , excluding pineapples 19% — Fruit falling within heading No 08.09, excluding melons and water melons .... 19% b) Of a value not exceeding 30 u.a. per 100 kg net weight : I

ex 1 . With an added sugar content exceeding 30°/o by weight: I

29 . 11.75 Official Journal of the European Communities 129

CCT Rate heading. Description of duty No

20.07 (*) — Fruit falling within heading No 08.01 , excluding pineapples 19% + (L) (cont'd) — Fruit falling within heading No 08.09, excluding melons and water melons 19% + (L) ex 2 . Other : — Fruit falling within heading No 08.01 , excluding pineapples 19% — Fruit falling within heading No 08.09, excluding melons and water melons 19%

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 9-5 % 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 contain­ ing either separately or together, over 25% of grape, citrus fruit, pine­ apple, 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 9% -1- (L) bb) Other 9%

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 % '

ex 7. Other fruit and vegetable juices, excluding apricots and peaches : aa) With an added sugar content exceeding 30% by weight 17% + (L)

130 Official Journal of the European Communities 29 . 11.75

CCT Rate heading Description of duty No

20.07 (*) bb ) With an added sugar content of 30% or (cont'd) less by weight 17% cc) Not containing added sugar 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% by 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 2% + vc B. Extracts, essences and concentrates of the products described under subheading A : II. Other 6% + vc

21.02 Extracts, essences or concentrates, of coffee, tea or mate; preparations with a basis of those extracts, essences or concentrates : ex A. Essences or concentrates of coffee 9% B. Extracts, essences or concentrates of tea or mate; preparations with a basis of those extracts, essences or concentrates Free

21.03 Mustard flour and prepared 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 9%

21.04 Sauces ; mixed condiments and mixed seasonings : ex B. Other, excluding sauces with a vegetable oil basis .... 8%

21.05 Soups and broths, in liquid, solid or powder form ; homogen­ ized composite food preparations : A. Soups and broths, in liquid, solid or powder form 11% B. Homogenized composite food preparations 17%

29 . 11 . 75 131 Official Journal of the European Communities

CCT Rate heading Description of duty No

21.06 Natural yeasts ( active or inactive); prepared baking powders : A. Active natural yeasts : I. Culture yeast 8% II . Bakers' yeast : a ) Dried 5 % + vc b ) Other 5% + vc III . Other 10% B. Inactive natural yeasts : > I. In tablet, cube or similar form, or in immediate packings of a net capacity of 1 kg or less 6% II . Other 3% C. Prepared baking powders 4%

21.07 Food preparations not elsewhere specified or included : A. Cereals in grain or ear form, pre-cooked or otherwise prepared 4% -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°/o 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 9%

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 6%

22.03 Beer made from malt 14-5 %

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 3%

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

132 Official Journal of the European Communities 29 . 11 . 75

CCT Rate heading Description of duty No

23.07 Sweetened forage ; other preparations of a kind used in animal feeding : A. Fish or marine mammal solubles ree C. Other 6%

24.02 Manufactured tobacco ; tobacco extracts and essences : I

A. Cigarettes 89% B. Cigars 49% C. Smoking tobacco 114% D. Chewing tobacco and snuff 49% 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.

29 . 11 . 75 Official Journal of the European Communities 133

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 60°/o in accordance with Article 1 of this Regulation

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, excluding cultivated mushrooms — 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. Area ( 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 ; grape­ fruit and pomelos, whortleberries, bilberries, blackberries — Fruit falling within heading No 08,09 excluding melons and water­ melons

134 Official Journal of the European Communities 29 . 11.75

CCT heading Description No

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)

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

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

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 — Fruit falling within heading No 08.09, excluding melons and water melons ex B. Other : — Fruit falling within heading No 08.01 , excluding pineapples — Fruit falling within heading No 08.09, excluding melons and water melons

20.04 Fruit, fruit-peel and parts of plants, preserved by sugar (drained, glace or crystallized ): B. Other : ex I. With a sugar content exceeding 13% by weight : — Fruit falling within heading No 08.01 , excluding pineapples — Fruit falling within heading No 08.09, excluding melons and water melons ex II. Other : — Fruit falling within heading No 08.01 , excluding pineapples — Fruit falling within heading No 08.09, excluding melons and water melons

( a) This heading is to be deleted from this Annex on 1 April 1976.

29 . 11 . 75 Official Journal of the European Communities 135

CCT heading Description No

20.05 Jams, fruit jellies, marmalades, fruit puree and fruit pastes, being cooked preparations, whether or not containing added sugar: B. Jams and marmalades of citrus fruit : ex I. With a sugar content exceeding 30 % by weight, excluding orange jam and marmalade ex II . With a sugar content exceeding 13°/o but not exceeding 30°/o 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 within heading No 08.01 , excluding pineapples — Of fruit falling within heading No 08.09, excluding melons and water melons ex II . With a sugar content exceeding 13°/o but not exceeding 30°/» by weight: — Of fruit falling within heading No 08.01 , excluding pineapples — Of fruit falling within heading No 08.09, excluding melons and water melons ex III . Other : — Of fruit falling within heading No 08.01 , excluding pineapples — Of fruit falling within heading No 08.09, excluding melons and water melons

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

136 Official Journal of the European Communities 29 . 11 . 75

CCT heading Description No

20.06 c) Grapes : (cont'd) 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, excluding cherries 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, (including tangerines and satsumas); Clementines, wilkings and other citrus hybrids 4. Grapes ex 8 . Other fruits : — Fruit falling within heading No 08.01 , excluding pineapples — Fruit falling within heading No 08.09, excluding melons and water melons — Tamarind (pods, pulp) b) Containing added sugar, in immediate packings of a net capacity of 1 kg 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 — Fruit falling within heading No 08.09, excluding melons and water melons c) Not containing added sugar, in immediate packings of a net capacity: 1 . Of 4-5 kg or more : ex dd) Other fruits : — Fruit falling within heading No 08.01 , excluding pineapples

29 . 11.75 137 Official Journal of the European Communities

CCT heading Description No

20.06 — Fruit falling within heading No 08.09, excluding melons and water melons (cont'd) 2 . Of less than 4-5 kg: ex bb ) Other fruit and mixtures of fruit: — Fruit falling within heading No 08.01 , excluding pineapples — Fruit falling within heading No 08.09, excluding melons and water melons

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: — Fruit falling within heading No 08.01 excluding pineapples — Fruit falling within heading No 08.09, excluding melons and water melons

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: — Fruit falling within heading No 08.01 , excluding pineapples — Fruit falling within heading No 08.09, excluding melons and water melons ex 2 . Other : — Fruit falling within heading No 08.01 , excluding pineapples — Fruit falling within heading No 08.09 , excluding melons and water melons

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

138 Official Journal of the European Communities 29 . 11 . 75

CCT heading Description No /

20.07 b) Of a value of 30 u.a. or less per 100 kg net weight: (cont'd) 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 ex 7. Other fruit and vegetable juices, exceeding apricots and peaches : 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 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 sugar content of 30% or less by weight 33 . Not containing added sugar

29 . 11 . 75 Official Journal of the European Communities 139

ANNEX C

List of developing countries and territories enjoying generalized tariff preferences

INDEPENDENT COUNTRIES

Afghanistan Haiti Qatar Algeria Honduras Romania Argentina India Rwanda Bahamas Indonesia Saudi Arabia Bahrain Iran Senegal Bangladesh Iraq Sierra Leone Barbados Ivory Coast Singapore Bhutan Jamaica Somalia Bolivia Jordan Sri Lanka Botswana Kenya Sudan Brazil Khmer Republic Surinam Burma Korea (South) Swaziland Burundi Kuwait Syria Laos T anzania Cameroon Lebanon Cape Verde Islands Thailand Lesotho Central African Republic Togo Liberia Chad Tonga Chile Libya Trinidad and Tobago Colombia Malagasy Republic Tunisia Malawi Congo, People's Republic of Uganda Costa Rica Malaysia United Arab Emirates : Cuba Maldive Islands Abu Dhabi Mali Dubai Cyprus Dahomey Mauritania Ras al Khaimah Dominican Republic Mauritius Fujairah Ecuador Mexico Ajman Egypt, Arab Republic of Morocco Sharjah El Salvador Nauru Ummal Qaiwain Equatorial Guinea Nepal Upper Volta Ethiopia Nicaragua Uruguay Fiji Niger Venezuela Gabon Nigeria Vietnam, Republic of Gambia Oman Western Samoa Ghana Pakistan Yemen, People's Democratic Grenada Panama Republic of Guatemala Papua New Guinea Yemen Arab Republic Guinea Paraguay Yugoslavia Guinea Bissau Peru Zaire Guyana Philippines Zambia

140 Official Journal of the European Communities 29 . 11.75

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, Desroches) British Pacific Ocean (*) Brunei 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 McDonald Islands Hong Kong Leeward Islands (2) Macao Mozambique Netherlands Antilles New Caledonia and Dependencies Norfolk Island Pacific Islands administered by the United States of America or under United States trusteeship (3 ) 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 Territories for which New Zealand is responsible ( Cook Islands, Niue Island, Tokelau Islands and Ross Dependency) Turks and Caicos 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 .

f1) Gilbert Islands, Tuvalu , 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). (4) Dominica, St Lucia, St Vincent.