31976R3026

CELEX: 31976R3026
Datum: 1976-12-13
Källa: eur-lex.europa.eu

20 . 12 . 76 Official Journal of the European Communities No L 349/ 111

COUNCIL REGULATION (EEC) No 3026/76 of 13 December 1976 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 , over, it is evident from the conclusions worked out in UNCTAD that this offer, while being of a tempor ary nature, does not constitute a binding commit Having regard to the Treaty establishing the Euro ment and, in particular, may be withdrawn wholly pean Economic Community, and in particular Article or in part at a later date ; whereas this possibility 43 thereof, may be adopted inter alia with a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 Council Regulation (EEC) No generalized preference scheme ; 1059/69 of 28 May 1969 laying down the trade arrangements applicable to certain goods resulting from the processing of agricultural products (*), and Whereas, moreover, the conference of the Heads of in particular Article 12 thereof, State or of Government of the Member States and the States acceding to the European Communities held in Paris from 19 to 21 October 1972 invited the Having regard to the proposal from the Commission, Community institutions and the Member States progressively to adopt an overall policy of develop ment cooperation on a world-wide scale comprising Having regard to the opinion of the European in particular the improvement of generalized pref Parliament (2), erences with the aim of achieving a steady increase in imports of manufactures from the developing countries ; Whereas, within the context of UNCTAD, the Euro pean Economic Community offered to grant tariff preferences on certain processed agricultural products Whereas, in accordance with Protocol 23 to the Act of Chapters 1 to 24 of the Common Customs Tariff of Accession ( 3), the generalized tariff preference which originate in developing countries ; whereas the scheme became fully applicable in the new Member preferential treatment proposed in that offer consists, States on 1 January 1974 ; in respect of certain goods which are subject to the trade arrangements laid down in Regulation (EEC) No 1 059/69, of a reduction in the fixed component Whereas, for certain products of Chapters 1 to 24 of of the charge applicable to such goods by virtue of the Common Customs Tariff, this scheme would, that Regulation, and, in respect of products which however, involve the application in the new Member are subject to the single customs duty, of a reduction States in 1977 of customs duties higher than or very in such duty ; whereas preferential imports of the close to those which will be applied by the new products concerned should be effected without quan Member States to non-member countries in general titative restrictions ; on the basis of the provisions of the abovementioned Act; whereas this situation would comply neither with the spirit nor with the very nature of the generalized Whereas the offer made by the Community includes preference scheme ; whereas, in order to maintain an a clause stating that the Community drew up the offer on the assumption that all the main industrial equivalent preferential margin for these products ized countries which are members of the OECD also, reduced customs duties should be applied to them, in accordance with detailed rules based on the would participate in granting preferences and would principle of maintaining, in the new Member States, make similar efforts in this direction ; whereas, more a preference proportional to that which exists

H OJ No L 141 , 12. 6. 1969, p. 1 . (2) OJ No C 259, 4. 11 . 1976, p. 27. (8) OJ No L 73 , 27. 3 . 1972, p. 14.

No L 349/ 112 Official Journal of the European Communities 20 . 12 . 76

between the duties of the Common Customs Tariff by multiplying, by a coefficent equal to the margin and the duties given in Annex A to this Regulation ; of preferences existing between the duties given in whereas, with a view to granting the beneficiary Annex A and the Common Customs Tariff duties developing countries the best possible treatment, in applicable, the duties obtained by reducing the differ accordance with the objectives of the preference ence between the lowest duty applied on 1 January scheme, the duties given in the abovementioned 1972 to the developing countries set out in Annex Annex A should also be applied wherever the duties C and the Common Customs Tariff, by 80% calculated according to the abovementioned detailed throughout 1977, in respect of products listed in rules prove to be higher than them ; Annex B and by 80% in respect of other products given in Annex A, from 1 January to 30 June 1977. Whereas it is expedient, therefore, that the Com However, from 1 January 1977, the duties given in munity should authorize the importation of the pro Annex A shall be applied where the duties resulting ducts referred to in Annex A, originating in the from the abovementioned calculation are higher than countries and territories listed in Annex C, subject to them . From 1 July 1977 the duties given in Annex A the customs duties given in respect of each of them, shall be applied for the products not mentioned in throughout 1977 ; whereas the benefit of such prefer Annex B. ential terms should be reserved for products orig inating in the countries and territories under con sideration, the concept of ' originating products' being 2. The treatment provided for in paragraph 1 shall determined in accordance with the procedure laid be enjoyed solely by products originating in the 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 definition of the concept of the origin of goods (*); For the purpose of the application of this Regulation, the concept of originating products shall be deter Whereas measures should be provided for which will mined in accordance with the procedure laid down enable any serious disruption in any sector of the in Article 14 of Regulation (EEC) No 802/68 . economic activity of the Community to be avoided ; whereas, to this end, the Commission should be 'Tequila' falling within subheading 22.09 C V ex a) empowered to re-introduce partially or wholly the shall qualify for the preferential system subject to the levying of customs duties in order that such disrup production of a certificate of authenticity appearing tion may be avoided ; in the certificate of origin amd drawn up according to the procedure referred to in the second subparagraph. Whereas the Commission must be able to have access to information concerning imports effected within Article 2 the framework of generalized preferences ; whereas, to this end, Member States shall inform the Com mission every three months of imports actually When products benefiting from the treatment pro effected, classified by origin, vided for in Article 1 are imported into the Com 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 from serious disadvantage, the levying of customs HAS ADOPTED THIS REGULATION : duties may be re-introduced in whole or in part on the products in question in respect of the countries or territories which are the cause of the disadvantage. Article 1 Such measures may also be taken in the case of actual or potential serious disadvantage in a single 1 . From 1 January to 31 December 1977, Community region of the Community. imports of the products listed in Annex A shall benefit from the customs duties specified for each Article 3 product.

On importation into Denmark, Ireland and the 1 . The Commission may decide, by means of a Regulation, to re-introduce the levying of customs United Kingdom, there shall be applied to the above duties for a specified period, in order to ensure that mentioned products the customs duties determined Article 2 is applied.

2. In the event of such action being requested by (x) OT No L 148 , 28 . 6. 1968 , p . 1 . a Member State, the Commission shall decide within

20 . 12 . 76 Official Journal of the European Communities No L 349/ 113

a period of not more than 10 working days after the of the common agricultural policy under Article 43 request has been received and shall inform the of the Treaty and of those adopted in pursuance of Member States of this decision . the common agricultural policy under Article 113 of the Treaty. 3 . Any Member State may refer to the Council the measure taken by the Commission, within a period of Article S not more than 10 working days after it has been informed thereof. The fact that the matter is referred to the Council shall not cause the measure to be Member States shall inform the Commission every suspended. The Council shall meet immediately. It three month of imports effected under this Regu may, by acting on a qualified majority, amend or lation, classified by origin . rescind the measure in question. Article 6 Article 4 Articles 2 and 3 shall not prejudice the implemen This Regulation shall enter into force on 1 January tation of the safeguard clauses adopted in pursuance 1977 .

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

Done at Brussels, 13 December 1976.

For the Council The President M. van der STOEL

No L 349/ 114 Official Journal of the European Communities 20 . 12 . 76

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 : ex A. Of domestic pigeons 7% Free ex B. Furred game, frozen C. Other : Free ex I. Frogs' legs II . Other Free

03.01 Fish , fresh (live or dead), chilled or frozen : B. Saltwater fish : I. Whole , headless or in pieces : e) Sharks 4% g) Halibut ( Hippoglossus vulgaris , Hippoglussos reinhardtius) 4% ex q) Other : — Aquarium fish Free II . Fillets : b) Frozen : ex 7 . Other : — Of sharks and of halibut 10% C. Livers and roes 5%

03.02 Fish , dried , salted or in brine ; smoked fish, whether or not cooked before or during the smoking process : A. Dried, salted or in brine : I. Whole, headless or in pieces : d) Common halibut (Hippoglossus vulgaris) 10% e) Salmon , salted or in brine 2%

(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 134 .

20 . 12 . 76 Official Journal of the European Communities No L 349/115

CCT Rate heading Description of duty No

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 : I. Crawfish 8% II. Lobsters (Homarus sp.p.) : a) Live ; 8% b) Other : 1 . Whole 8% 2 . Other 8% III. Crabs and freshwater crayfish 8% IV. Shrimps and prawns : 6% a) Prawns (Pandalidae sp.p) ex c) Other : — Shrimps (Palaemonidae sp.p) 6% — Shrimps (Penaeidae sp.p) 7%

B. Molluscs : II . Mussels 7% IV. Other : a) Frozen : 1 . Squid : aa) Ommastrephes sagittatus and Loglio sp.p 5% 2. Cuttle-fish of the species Sepia officinalis, Rossia macrosoma and Sepiola rondeleti 6% 4. Other 5% b) Other : 5% 1 . Squid ( Ommastrephes sagittatus and Loligo sp.p 2 . Other 5%

25% 04.06 C) Natural honey

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

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

No L 349/ 116 Official Journal of the European Communities 20 . 12 . 76

CCT Rate heading Description of duty No

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

06.03 Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes , fresh , dried , dyed , bleached , impreg nated or otherwise prepared : A. Fresh : ex I. From 1 June to 31 October : — Orchids (family Orchidaceae) and Anthurium 15% ex II. From 1 November to 31 May : — Orchids (family Orchidaceae) and Anthurium 15%

07.01 Vegetables , fresh or chilled : ex T. Other : — Okra (Hibiscus esculentus L. or Abelmoschus esculentus (L. ) Moench) Free

07.03 Vegetables provisionally preserved in brine, in sulphur water or in other preservative solutions, but not specially prepared for immediate consumption : ex E. Other vegetables : — Okra ( Hibiscus esculentus L. or Abelmoschus esculentus (L. ) Moench) Free

07.04 Dried, dehydrated or evaporated vegetables , whole, cut, sliced , broken or in powder but not further prepared : ex B. Other : — Mushrooms , excluding cultivated mushrooms .... 8% — Horse-radish (Cochlearia armoracia) Free

20 . 12 . 76 Official Journal of the European Communities No L 349/ 117

CCT Rate heading Description of duty no

07.05 Dried leguminous vegetables, shelled , whether or not skinned or split : B. Other : I. Peas (including chick peas) and beans (of the species Phaseolus) : Free — Beans of the genus 'Phaseolus mungo' Free — Chick peas of the genus ' Cicer arietinum' — Other 3% III . Other : Free — Cajan peas of the genus ' Cajanus cajan' — Other 3%

07.06 Manioc, arrowroot, salep , Jerusalem artichokes, sweet potatoes and other similar roots and tubers with high starch or inulin content, fresh or dried, whole or sliced ; sago pith : B. Other Free 08.01 Dates, bananas , coconuts, Brazil nuts , cashew nuts , pineapples , avocados , mangoes , guaves and mangosteens , fresh or dried , shelled or not : ex B. Bananas : — Dried 10% D. Avocados 6% E. Coconuts Free H. Other : Free — Mangosteens , guavas 5% — Mangoes 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 hazelnuts) Free 08.07 Stone fruit, fresh : E. Other 7%

08.08 Berries , fresh : F. Other 6%

:x 08.09 Other fruit, fresh : — Rose-hips fruit Free — Other, excluding melons and watermelons 6%

No L 349/ 118 Official Journal of the European Communities 20 . 12 . 76

CCT Rate heading Description of duty No

08.10 Fruit (whether or not cooked), preserved by freezing, not containing added sugar : ex A. Bilberries , blackberries (brambleberries), mulberries and cloudberries 9% ex B. Other : 11% — Quinces — Fruit falling within heading Nos 08.01 , 08.02 D , 08.08 B , E and F and 08.09, excluding pineapples, melons and watermelons 8%

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) : Free C. Papaws D. Bilberries 4% ex E. Other : 4% — Quinces — Fruit falling within heading Nos 08.01 , 08.02 D , 08.08 B and F and 08.09, excluding pineapples, melons and watermelons Free

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. Other : Free — Tamarind (pods , pulp)

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

09.01 Coffee, whether or not roasted or free of caffeine ; coffee husks and skins ; coffee substitutes containing coffee in any propor tion : A. Coffee : I. Unroasted : b) Free of caffeine 10% II . Roasted : a) Not free of caffeine 12% b) Free of caffeine 15% B. Husks and skins 10% C. Coffee substitutes containing coffee in any proportion .... 15%

20 . 12 . 76 Official Journal of the European Communities No L 349/119

CCT Rate heading Description of duty No

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

09.04 Pepper of the genus 'Piper'; pimento of the genus ' Capsicum' or the genus 'Pimenta' : A. Neither crushed nor ground : I. Pepper : b) Other 5% II . Pimento : c) Other 5% B. Crushed or ground : 7% I. Pimento of the genus ' Capsicum' II . Other 7%

09.06 Cinnamon and cinnamon-tree flowers : A. Ground .5% B. Other 4%

09.07 12% Cloves (whole fruit, cloves and stems)

09.08 Nutmeg, mace and cardamone : A. Neither crushed nor ground : II. Other : 2% a) Nutmeg B. Crushed or ground : I. Nutmeg 3% II. Mace Free

09.09 Seeds of anise, badian, fennel , coriander, cumin, caraway and juniper : A. Neither crushed nor ground : I. Aniseed Free 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 Free

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 4%

No L 349/120 Official Journal of the European Communities 20 . 12 . 76

CCT Rate heading Description of duty No

09.10 II. Crushed or ground : (cont'd) b) Other 5%

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 : — Denatured (x) Free — Other 6% B. Other : — Chestnuts 7-5% — Not specified 5%

12.07 Plants and parts (including seeds and fruits) of trees, bushes, shrubs or other plants , being goods of a kind used primarily in perfumery, in pharmacy, or for insecticida!, fungicidal or similar purposes, fresh or dried, whole, cut, crushed, ground or powdered : B. Liquorice roots Free C. Tonquin beans 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 : I. Not decorticated, crushed or ground Free II . Other 6% 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 Free

(') Entry under this subheading is subject to conditions to be determined by the competent authorities.

20 . 12. 76 Official Journal of the European Communities No L 349/ 121

CCT Rate heading Description No of duty

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 B. Pectic substances, pectinates and pectates : ex I. Dry, excluding apple, pear and quinze pectic subs tances 12% ex II. Other, excluding apple, pear and quinze pectic substances 7% 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 i1) Free C. Other 5%

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

1 ) Entry under this subheading is subject to conditions to be determined by the competent authorities .

No L 349/122 Official Journal of the European Communities 20. 12 . 76

CCT Rate heading Description of duty No

15.07 C. Castor oil : (cont'd) 6% II . Other 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, excluding linseed oil, groundnut oil, sunflower seed oil and colza oil 2-5% b) Other : ex 2 . Other : — Palm kernel and coconut oil 6-5% II. Other : a) Palm oil : 1 . Crude 4% 2 . Other 12% b) Other : 1 . Solid, in immediate packings of a net capacity of 1 kg or less 18% 2. Solid, other ; fluid : ex aa) Crude : — Palm kernel and coconut oil 7% ex bb) Other : — Palm kernel and coconut oil 13%

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 D. Fatty alcohols 6%

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

(*) Entry under this subheading is subject to conditions to be determined by the competent authorities.

20 . 12 . 76 Official Journal of the European Communities No L 349/ 123

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 11%

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 Vegetable waxes, whether or not coloured : B. Other Free

15.17 Residues resulting from the treatment of fatty subtsances 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 9% — Rabbit 14% III . Other : b) Other : ex 1 . Containing bovine meat or offal : — 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%

No L 349/ 124 Official Journal of the European Communities 20 . 12 . 76

CCT Rate heading Description od 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 4% ex F. Bonito (Sarda sp. p. ) and mackerel 19% G. Other : I. Fillets, raw, coated with batter or breadcrumbs , deep frozen 10% II. Other 10%

16.05 Crustaceans and molluscs , prepared or preserved : A. Crabs 6-5% ex B. Other, excluding shrimps of the Crangon sp.p. type and snails 6%

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 7% + vc with a max. of 27% + ads

18.03 Cocoa paste (in bulk or in block), whether or not defatted . . . 11%

18.05 Cocoa powder, unsweetened 11%

18.06 Chocolate and other food preparations containing cocoa : A. Cocoa powder, not otherwise sweetened than by the addi tion of sucrose 3% + vc C. Chocolate and chocolate goods, whether or not filled ; sugar confectionary and substitutes therefor made from sugar substitution products , containing cocoa 10% + vc with a max. of 27% + ads 19.02 Preparations of flour, meal, starch of malt extract, of a kind used as infant food or for dietetic or culinary purposes , contain ing less than 50 % by weight of cocoa : A. Containing malt extract and not less than 30% by weight of reducing sugars (expressed as maltose) 3% + vc

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CCT Rate heading Description of duty No

19.02 B. Other : (cont'd) — 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 4% -f vc

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

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 % + 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 15%

20.02 Vegetables prepared or preserved otherwise than by vinegar or acetic acid : B. Truffles 14% D. Asparagus 20% E. Sauerkraut 16% ex F. Capers 12%

No L 349/126 Official Journal of the European Communities 20. 12. 76

CCT Rate heading Description of duty No

20.03 Fruit preserved by freezing, containing added sugar : ex A. With a sugar content exceeding 13 % by weight : — Fruit falling within heading Nos 08.01 , 08.02 D , 08.08 B , E and F and 08.09, excluding pineapples , melons and watermelons 12% + (L) ex B. Other : — Fruit falling within heading Nos 08.01 , 08.02 D , 08.08 B , E and F and 08.09 , excluding pineapples, melons and watermemlons 12%

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 Nos 08.01 , 08.02 D , 08.08 B , E and F and 08.09 , excluding pineapples , melons and watermelons 8% + (L) ex II. Other : — Fruit falling within heading Nos 08.01 , 08.02 D , 08.08 B, E and F and 08.09 , excluding pineapples melons and watermelons 8%

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) 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 : — Fruit falling within heading Nos 08.01 , 08.08 B , E and F and 08.09 , excluding pineapples, melons and watermelons . . 12% + (L) ex II . With a sugar content exceeding 13 % but not exceeding 30% by weight : — Fruit falling within heading Nos 08.01 , 08.08 B , E and F and 08.09, excluding pineapples, melons and watermelons 12% + (L)

20 . 12 . 76 Official Journal of the European Communities No L 349 / 127

CCT Rate heading Description of duty No

20.05 ex III . Other : (cont'd) — Fruit falling within heading Nos 08.01 , 08.08 B, E and F and 08.09, excluding pineapples , melons and watermelons 12%

II. Of 1 kg or less : — Almonds , walnuts and hazelnuts 14% — Other 8%

B. Other : I. Containing added spirit : a) Ginger 10% b) Pineapples, in immediate packings of a net capacity : 1 . Of more than 1 kg : aa) With a sugar content exceeding 17% by weight 10% + (L) 10% bb) Other 2. Of 1 kg or less : aa) With a sugar content exceeding 19% by weight 10% + (L) bb) Other 10% 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%

No L 349/ 128 Official Journal of the European Communities 20 . 12 . 76

CCT Rate heading Description of duty No

20.06 e) Other fruits : (cont'd) ex 1 . With a sugar content exceeding 9% by weight, excluding cherrries 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 Nos 08.01 , 08.08 B, E and F and 08.09, excluding pineapples, melons and watermelons . . . 8% + (L) — Tamarind (pods , pulp) 8% + (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 : — Fruit falling within heading Nos 08.01 , 08.08 B , E and F and 08.09, excluding pineapples , melons and watermelons .... 8% + (L)

c) Not containing added sugar, in immediate packings of a net capacity : 1 . Of 4-5 kg or more : ex dd) Other fruits :

20 . 12 . 76 Official Journal of the European Communities No L 349 / 129

CCT Rate heading Description of duty No

20.06 — Fruit falling within heading Nos 08.01 (cont'd) 08.08 B , E and F and 08.09, excluding pineapples , melons and watermelons 8% 2 . Of less than 4·5 kg : ex bb) Other fruit and mixtures of fruit : — Fruit falling within heading Nos 08.01 , 08.08 B , E and F and 08.09 , excluding pineapples, melons and watermelons 8%

20.07 H 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 Nos 08.01 , 08.08 B , E and F and 08.09 , excluding pineapples , melons and watermelons 15% b) Of a value not exceeding 30 u.a. per 100 kg net weight : ex 1 . With an added sugar content exceeding 30% weight : — Fruit falling within heading Nos 08.01 , 08.08 B , E and F and 08.09 , excluding pineapples , melons and watermelons 15% + (L)] ex 2 . Other : — Fruit falling within heading Nos 08.01 , 08.08 B , E and F and 08.09 , excluding pineapples , melons and watermelons 15%

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 8% 3 . Lemon juice or other citrus fruit juices : ex aa) Containing added sugar : — Excluding lemon juice 13% ex bb) Other : — Excluding lemon juice . . . . : . . . . 13% 6. Other fruit and vegetable juices : ex aa) Containing added sugar :

No L 349/ 130 Official Journal of the European Communities 20 . 12 . 76

CCT Rate heading Description of duty No

20.07 (*) — Fruit falling within heading Nos (cont'd) 08.01 , 08.08 B , E and F and 08.09 , excluding pineapples, melons and watermelons 10% — Other, excluding apricot and peach juices 17% ex bb) Other : — Fruit falling within heading Nos 08.01 , 08.08 B , E and F and #8.09 , excluding pineapples , melons and watermelons 10% — Other, excluding apricot and peach juices 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 : 8% + (L) bb) Other 8% 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 : —- Of fruit falling within heading Nos 08.01 , 08.Θ8 B , E and F and 08.09 , excluding pineapples , melons and watermelons 10% + (L) — Other, excluding apricot and peach juices 17% + (L) ex bb) With an added sugar content of 30 % or less by weight :

20 . 12 . 76 Official Journal of the European Communities No L 349/ 131

CCT Rate heading Description of duty No

20.07 (*) — Of fruit falling within heading Nos (cont'd) 08.01 , 08.08 B, E and F and 08.09, excluding pineapples , melons and watermelons 10% — Other, excluding apricot and peach juices 17% ex cc) Not containing added sugar : — Of fruit falling within heading Nos 08.01 , 08.08 B , E and F and 08.09 , excluding pineapples , melons and watermelons 10% — Other, excluding apricot and peach juices 18% 8 . Mixtures : ex bb) Other, excluding mixtures containing, either separately or together, over 25 % of grape, citrus fruit, pineapple, apple, pear, tomato , apricot or peach juice : 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 prpducts described under subheading A : II. Other 6% + 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 these extracts essences or concentrates thereof 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%

No L 349/ 132 Official Journal of the European Communities 20 . 12 . 76

CCT Rate heading Description of duty No

21.04 Sauces ; mixed condiments and mixed seasonings : ex B. Other : — Products with a tomato ketchup basis 8% — Other, excluding sauces with a vegetable oil basis . . 6%

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%

21.06 Natural yeasts (active or inactive) ; prepared baking powders : A. Active natural yeasts : I. Culture yeast 8% II. Baker's 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% + 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 ex pressed 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

20 . 12 . 76 Official Journal of the European Communities No L 349/ 133

CCT Rate heading Description 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 6%

22.03 Beer made from malt 14-5%

22.09 Spirits (other than those of heading No 22.08 ) ; liqueurs and other spirituous beverages ; compound alcoholic preparations (known as 'concentrated extracts ') for the manufacture of beverages : C. Spirituous beverages : V. Other, in containers holding : ex a) Two litres or less : — Tequila 1-30 u.a . per hi and per degree + 5 u.a . per hi 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

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

24.02 Manufactured tobacco ; tobacco extracts and essences : A. Cigarettes 87% B. Cigars 47% C. Smoking tobacco 110% D. Chewing tobacco and snuff 45% E. Other, including agglomerated tobacco , in the form of sheets or strip 19%

No L 349/ 134 Official Journal of the European Communities 20 . 12 . 76

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 .

20 . 12 . 76 Official Journal of the European Communities No L 349/ 135

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 80% in accordance with Article 1 of this Regulation

CCT heading Description No

06.03 Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes , fresh , dried , dyed , bleached, impregnated or otherwise prepared : A. Fresh : ex I. From 1 June to 31 October : — Orchids (family Orchidaceae) and Anthurium ex II. From 1 November to 31 May : — Orchids (family Orchidaceae) and Anthurium

07.01 Vegetables , fresh or chilled : ex T. Other : — Okra ( Hibiscus esculentus L. or Abelmoschus esculentus (L. ) Moench)

07.03 Vegetables provisionally preserved in brine, in sulphur water or in other preservative solutions, but not specially prepared for immediate consump tion : ex E. Other vegetables : — Okra (Hibiscus esculentus L. or Abelmoschus esculentus (L. ) Moench)

07.04 Dried, dehydrated or evaporated vegetables, whole, cut, sliced, broken or in powder but not further prepared : ex B. Other : — Mushrooms , 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. Areca (or betel) and cola ex G. Other (excluding hazelnuts)

No L 349/ 136 Official Journal of the European Communities 20. 12. 76

CCT heading Description No

08.07 Stone fruit, fresh : E. Other

08.08 Berries , fresh : F. Other

ex 08.09 Other fruit, fresh : — Rose-hips fruit — Other, excluding melons and watermelons

08.10 Fruit (whether or not cooked), preserved by freezing, not containing added sugar : ex A. Bilberries , blackberries ( brambleberries), mulberries and cloudberries ex B. Other : — Quinces — Fruit falling within heading Nos 08.01 , 08.02 D , 08.08 B , E and F and 08.09 , excluding pineapples , melons and watermelons

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 Nos 08.01 , 08.02 D , 08.08 B and F and 08.09 , excluding pineapples , melons and watermelons

08.12 Fruit, dried , other than that falling within heading No 08.01 , 08.02, 08.03 , 08.04 or 08.0.5 : A. Apricots E. Papaws ex G. Other : — Tamarind (pods , pulp)

08.13 Peel of melons and citrus fruit, 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 :

(a ) This heading is to be deleted from 4 April 1977.

20 . 12 . 76 Official Journal of the European Communities No L 349/ 137

CCT heading Description No

16.02 ( a) b) Other : (cont'd) 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 : B. Truffles D. Asparagus 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 Nos 08.01 , 08.02 D , 08.08 B , E and F and 08.09 , excluding pineapples , melons and watermelons ex B. Other : — Fruit falling within heading Nos 08.01 , 08.02 D , 08.08 B , E and F and 08.09 , excluding pineapples , melons and watermelons

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 Nos 08.01 , 08.02 D , 08.08 B , E and F and 08.09 , excluding pineapples , melons and watermelons ex II . Other : — Fruit falling within heading Nos 08.01 , 08.02 D , 08.08 B , E and F and 08.09 , excluding pineapples , melons and watermelons

No L 349/138 Official Journal of the European Communities 20 . 12 . 76

CCT heading Description No

20.05 C. Other : (cont'd) I. With a sugar content exceeding 30% by weight : ex b) Other : — Fruit falling within heading Nos 08.01 , 08.08 B , E and F and 08.09, excluding pineapples, melons and water melons ex II. With a sugar content exceeding 13 % but not exceeding 30 % by weight : — Fruit falling within heading Nos 08.01 , 08.08 B , E and F and 08.09 , excluding pineapples , melons and watermelons ex III . Other : Fruit falling within heading Nos 08.01 , 08.08 B , E and F and 08.09 , excluding pineapples , melons and watermelons

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 capa city :

20 . 12 . 76 Official Journal of the European Communities No L 349/ 139

CCT heading Description No

20.06 1 . Of more than 1 kg : (cont'd) 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

IT. 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); Clemen tines , wilkings and other similar citrus hybrids 4. Grapes ex 8 . Other fruits : — Fruit falling within heading Nos 08,01 , 08.08 B, E and F and 08.09 , excluding pineapples , 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); Clemen tines, wilkings and other similar citrus hybrids 4. Grapes ex 8 . Other fruits : — Fruit falling within heading Nos 08.01 , 08.08 B , E and F and 08.09 , excluding pineapples, melons and water melons c) Not containing added sugar, in immediate packings of a net capa city : 1 . Of 4*5 kg or more : ex dd) Other fruits :

No L 349/140 Official Journal of the European Communities 20. 12. 76

CCT heading Description No

20.06 — Fruit falling within heading Nos 08.01 , 08.08 B, (cont'd) E and F and 08.09, excluding pineapples, melons and watermelons 2. Of less than 4·5 kg : ex bb) Other fruit and mixtures of fruit : — Fruit falling within heading Nos 08.01 , 08.08 B, E and F and 08.09 , excluding pineapples, melons and watermelons

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 Nos 08.01 , 08.08 B, E and F and 08.09 , excluding pineapples, melons and watermelons 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 Nos 08.01 , 08.08 B, E and F and 08.09 , excluding pineapples , melons and watermelons ex 2 . Other : — Fruit falling within heading Nos 08.01 , 08.08 B , E and F and 08.09 , excluding pineapples, melons and watermelons

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 3 . Lemon juice or other citrus fruit juices : ex aa) Containing added sugar : — Excluding lemon juice ex bb) Other : — Excluding lemon juice 6. Other fruit and vegetable juices : ex aa) Containing added sugar : — Fruit falling within heading Nos 08.01 , 08.08 B, E and F and 08.09 , excluding pineapples, melons and watermelons — Other, excluding apricot and peach juices

20. 12. 76 Official Journal oi the European Communities No L 349/ 141

CCT heading Description No

20.07 (*) ex bb) Other : (cont'd) — Fruit falling within heading Nos 08.01 , 08.08 B, E and F and 08.09 , excluding pineapples, melons and watermelons — Other, excluding apricot and peach juices

/. Mixtures : ex bb) Other, excluding mixtures containing either sep arately 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 : — Of fruit falling within heading Nos 08.01 , 08.08 B, E and F and 08.09, excluding pineapples, melons and watermelons — Other, excluding apricot and peach juices ex bb) With an added sugar content of 30 % or less by weight : — Of fruit falling within heading Nos 08.01 , 08.08 B, E and F and 08.09 , excluding pineapples, melons and watermelons — Other, excluding apricot and peach juices ex cc) Not containing added sugar : — Of fruit falling within heading Nos 08.01 , 08.08 B , E and F , and 08.09 excluding pineapples , melons and watermelons — Other, excluding apricot and peach juices

No L 349/142 Official Journal of the European Communities 20. 12. 76

1 CCT heading Description No

20.07 (*) 8 . Mixtures : (cont'd) 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

20. 12. 76 Official Journal of the European Communities No L 349/ 143

ANNEX C

List of developing countries and territories enjoying generalized tariff preferences

I. INDEPENDENT COUNTRIES

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

No L 349/ 144 Official Journal of the European Communities 20. 12. 76

II. 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) 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 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 (l) Macao Mayotte Netherlands Antilles New Caledonia and Dependencies Norfolk Island Pacific Islands administered by the United States of America or under United States trusteeship (5) Portuguese Timor St Helena (including Ascension, Gough Island, and Tristan da Cunha) 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 be amended subsequently to take account of changes in the inter national status of countries or territories .

(*) Gilbert Islands, Tuvalu, British Solomon Islands, New Hebrides Condominium, and Pitcairn Islands. (*) Antigua , Montserrat, St Kitts-Nevis-Anguilla, British Virgin Islands. (*) 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 Carolftie, Marianas and Marshall Islands). ( 4) Dominica. St Lucia. St Vincent.