31977R2710

19 . 12 . 77 Official Journal of the European Communities No L 324 / 107

COUNCIL REGULATION ( EEC) No 2710/77 of 28 November 1977 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, arise in the ACP States following the implementation of the generalized preference scheme; Having regard to the Treaty establishing the European Economic Community, and in particular Article 43 Whereas, moreover, the conference of the Heads of thereof, State or of Government of the Member States and the States acceding to the European Communities held in Having regard to Council Regulation (EEC) No Paris from 19 to 21 October 1972 invited the Commu­ 1059/69 of 28 May 1969 laying down the trade ar­ nity institutions and the Member States progressively to rangements applicable to certain goods resulting from adopt an overall policy of development cooperation on the processing of agricultural products ( 1), and in par­ a world-wide scale comprising in particular the im­ ticular Article 12 thereof, provement of generalized preferences with the aim of achieving a steady increase in imports of manufactures Having regard to the proposal from the Commission, from the developing countries;

Having regard to the opinion of the European Parlia­ Whereas, in accordance with Protocol 23 to the Act of ment ( 2 ), Accession (4), the generalized tariff preference scheme became fully applicable in the new Member States on /' Having regard to the opinion of the Economic and 1 January 1974 ; Social Committee (3 ),

Whereas, within the context of UNCTAD, the Euro­ Whereas it is expedient, therefore, that the Community pean Economic Community offered to grant tariff pre­ should authorize the importation of the products refer­ ferences on certain processed agricultural products of red to in Annex A, originating in the countries and ter­ Chapters 1 to 24 of the Common Customs Tariff which ritories listed in Annex B, subject to the customs duties originate in developing countries; whereas the preferen­ given in respect of each of them, throughout 1978 ; tial treatment proposed in that offer consists, in respect whereas the benefit of such preferential terms should be of certain goods which are subject to the trade ar­ reserved for products originating in the countries and rangements laid down in Regulation (EEC) No territories under consideration, the concept of 'originat­ 1059/69, of a reduction in the fixed component of the ing products' being determined in accordance with the charge applicable to such goods by virtue of that Regul­ procedure laid down in Article 14 of Council Regula­ ation, and, in respect of products which are subject to tion (EEC) No 802/68 of 27 June 1968 on the common the single customs duty, of a reduction in such duty; definition of the concept of the origin of goods ( 5); whereas preferential imports of the products concerned should be effected without quantitative restrictions ; Whereas measures should be provided for which will enable any serious disruption in any sector of the Whereas the offer made by the Community includes a economic activity of the Community to be avoided; clause stating that the Community drew up the offer on whereas, to this end, the Commission should be em­ the assumption that all the main industrialized countries powered to re-introduce partially or wholly the levying which are members of the OECD would participate in of customs duties in order that such disruption may be granting preferences and would make similar efforts in avoided ; this direction; whereas, moreover, it is evident from the conclusions worked out in UNCTAD that this offer, while being of a temporary nature, does not constitute a Whereas the Commission must be able to have access to binding commitment and, in particular, may be with­ information concerning imports effected within the drawn wholly or in part at a later date ; whereas this framework of generalized preferences; whereas, to this possibility may be adopted inter alia with a view to end, Member States shall inform the Commission every remedying any unfavourable situations which might three months of imports actually effected, classified by origin,

(^ OJ No L 141 , 12 . 6. 1969, p. 1 . (2) OJ No C 266, 7. 11 . 1977, p. 16 . (3) Opinion delivered on 26/27 October 1977 (not yet pub­ (4) OJ No L 73 , 27. 3 . 1972, p. 14 . lished in the Official Journal). ( 5) OJ No L 148 , 28 . 6 . 1968 , p. 1 .

No L 324/ 108 Official Journal of the European Communities 19 . 12 . 77

HAS ADOPTED THIS REGULATION: Article 3

1 . The Commission may decide, by means of a Regula­ tion, to re-introduce the levying of customs duties for a Article I specified period, in order to ensure that Article 2 is applied. 1 . From 1 January to 31 December 1978 , Community 2 . In the event of such action being requested by a imports of the products listed in Annex A shall benefit Member State, the Commission shall decide within a from the customs duties specified for each product. period of not more than 10 working days after the request has been received and shall inform the Member States of this decision . 2. The treatment provided for in paragraph 1 shall be enjoyed solely by products originating in the countries 3 . Any Member State may refer to the Council the and territories listed in Annex B. measure taken by the Commission, within a period of not more than 10 working days after it has been in­ formed thereof. The fact that the matter is referred to For the purpose of the application of this Regulation, the Council shall not cause the measure to be sus­ the concept of originating products shall be determined pended. The Council shall meet immediately. It may, by in accordance with the procedure laid down in Article acting on a qualified majority, amend or rescind the 14 of Regulation (EEC) No 802/68 . measure in question.

'Tequila' falling within subheading 22.09 C V ex a) Article 4 shall qualify for the preferential system subject to the production of a certificate of authenticity appearing in Articles 2 and 3 shall not prejudice the application of the certificate of origin and drawn up according to the the protective clauses drawn up in connection with the procedure referred to in the second subparagraph. common agricultural policy pursuant to Article 43 of the Treaty nor those drawn up in connection with the common commercial policy pursuant to Article 113 of the Treaty. Article 2

Article 5 When products benefiting from the treatment provided for in Article 1 are imported into the Community in Member States shall inform the Commission every three such quantities or at such prices that Community pro­ month of imports effected under this Regulation, clas­ ducers of products similar to or in direct competition sified by origin. with them suffer or are likely to suffer from serious disadvantage, the levying of customs duties may be re­ introduced in whole or in part on the products in ques­ Article 6 tion in respect of the countries or territories which are the cause of the disadvantage. Such measures may also be taken in the case of actual or potential serious disad­ This Regulation shall enter into force on 1 January vantage in a single region of the Community. 1978 .

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

Done at Brussels , 28 November 1977. For the Council The President L. OUTERS

19 . 12 . 77 Official Journal of the European Communities No L 324/ 109

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 heading Description Rate of duty No

01.01 Live horses, asses, mules and hinnies: A. Horses : II . For slaughter ( b ) 2% III . Other 12% 02.01 Meat and edible offals of the animals falling within heading No 01.01 , 01.02 , 01.03 or 01.04, fresh , chilled or frozen : A. Meat : III . Of swine : b) Other Free 02.04 Other meat and edible meat offals, fresh , chilled or frozen : ex A. Of domestic pigeons 7% ex B. Furred game, frozen Free C. Other : ex I. Frogs' legs Free 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, Hippoglossus reinhardtius ) 4% ex q) Other : — Aquarium fish Free H. 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%

Note: The terms expressed in the ' Rate of duty' column arc explained under ' Abbreviations' oil page 129. (a) Agricultural products qualifying under the ordinary arrangements for exemption or total temporary suspension of the Common Customs Tariff duty are only token entries. (b) Entry under this subheading is subject to conditions to be determined by the competent authorities.

No L 324 / 110 Official Journal of the European Communities 19 . 12 . 77

CCT heading ; Description Rate 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% 11 . Lobsters ( Homarus spp ): a ) Live 8% b ) Other : 1 . Whole 8% 2 . Other 8% III. Crabs and freshwater crayfish 8% IV. Shrimps and prawns : a ) Prawns ( Pandalidae spp ) 6% ex c) Other : — Shrimps ( Palaemonidae spp) 6% — Shrimps ( Penaeidae spp ) 7% ex V. Other ( for example Norway lobsters):' — Peurullusspp 8%

B. Molluscs : II . Mussels 7 % IV . Other : a ) Frozen : 1 . Squid : aa ) Ommastrephes sagittatus and Loglio spp 5% 2 . Cuttle-fish of the species Sepia officinalis, Rossia macrosoma and Sepiola rondeleti 6% 3 . Octopus 5% 4 . Other 5% b ) Other : 1 . Squid ( Ommastrephes sagittatus and Loligo spp 5% 2 . Other 5%

04.06 Natural honey 25%

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

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

B. Other Free

19 . 12 . 77 Official Journal of the European Communities No L 324 / 111

ccr heading Description Rate 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

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 I. , or Abelmoschus esculentus ( L. ) Moench ); Moringa oleifera ( drum­ sticks) Free — Pumpkins, courges and courgettes, from 1 December to last dav of Febniarv 9% — Other, excluding eel cry sticks and parsley, from 1 January to 31 March 9%

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

No L 324/ 112 Official Journal of the European Communities 19 . 12 . 77

CCT heading Description Rate 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): — Beans of the genus ' Phaseolus mungo' Free — Chick peas of the genus ' Cicer arietinum' Free — Other 3% III . Other : — Cajan peas of the genus ' Cajanus cajan ' Free — 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 : — Mangosteens, guavas Free — Mangoes 5%

08.02 Citrus fruit, fresh or dried : ex E. Other : — Limes and limettes ( Citrus aurantifolia var. Lumio and var. Limetta) 9-6%

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%

19 . 12 . 77 Official Journal of the European Communities No L 324 / 113

CCT heading Description Rate of duty No

ex 08.09 Other fruit, fresh : — Rose-hips fruit Free — Watermelons, from 1 November to 30 April 6-5% — Other, excluding melons and watermelons .. 6%

08.10 Fruit (whether or not cooked ), preserved by freezing, not containing added sugar : ex A. Bilberries ( fruit of the Vaccinium myrtillus), blackberries ( brambleberries), mulberries and cloudberries 9% ex B. Other : — Quinces 11% — 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 ): C. Papaws Free D. Bilberries ( fruit of the Vaccinium myrtillus) 4% ex E. Other : — Quinces 4% — 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 : A. Apricots 5-5% E. Papaws Free ex G. Other : — 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 09.01 Coffee, whether or not roasted or free of caffeine; coffee husks and skins ; coffee substitutes containing coffee in any propor­ tion : A. Coffee : 1 . 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%

No L 324/ 114 Official Journal of the European Communities 19 . 12 . 77

CCT heading Description Rate 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 : I. Pimento of the genus ' Capsicum' 7% II . Other 7% 09.06 Cinnamon and cinnamon-tree flowers : A. Ground 5% B. Other 4%

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

09.08 Nutmeg, mace and cardamons : A. Neither crushed nor ground : II . Other : a) Nutmeg 2% 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% II. Crushed or ground : b ) Other 5%

19 . 12 . 77 Official Journal of the European Communities No L 324/ 115

OCT headifig Description Rate of duty No

11.04 Flour of the dried leguminous vegetables falling within heading No 07.05 or of thé fruits falling within any heading in Chapter 8 ; flour and meal of sago and of roots and tubers falling within heading No 07.06 : A, Flour of the dried leguminous vegetables falling within heading No 07.05 5% B. Flour of the fruits falling within any heading in Chapter 8 : I. Of bananas : — Denatured (a) Free — Other 6% II . 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 insecticidal , fungicidal or similar purposes, fresh or dried, whole, cut, crushed, ground or powdered : B. Liquorice roots Free C. Tonquin beans Free

12.08 Chicory roots, fresh or dried, whole or cut, unroasted; 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: C. Locust bean seeds : I. Not decorticated, crushed or ground Free II . Other ,. 6% D. 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 VII. Intermixtures of vegetable extracts, for the manufac­ ture of beverages or of f<x>d preparations Free VIII . Other: a ) Medicinal Free

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

No L 324/ 116 Official Journal of the European Communities 19 . 12 . 77

CCT heading Description Rate of duty No

13.03 B. Pectic substances, pectinates and pectates: (cont'd) ex I. Dry, excluding apple, pear and quinze pectic sub­ stances 12% ex II . Other, excluding apple, pear /nd 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 (a) 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 gram 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 : H. Other 6%

(a) hntr\ under this subheading is subject to conditions to be deiiTmincd by the competent authorities.

19 . 12 . 77 Official Journal of the European Communities No JL 324/ 117

CCT heading Description Rate of duty No

15.07 D. Other oils : ( cont'd) I. For technical or industrial uses other than the manu­ facture of foodstuffs for human consumption ( a ): 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%

15.10 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%

15.1 1 Glycerol and glycerol lyes : A. Crude glycerol and glycerol lyes Free B. Other, including synthetic glycerol Free

15.12 Animal or vegetable oils and fats, wholly or partly hvdro­ 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 1 1 %

15.15 Spermaceti , crude, pressed or refined , whether or not coloured ; beeswax and other insect waxes, whether or not coloured : A. Spermaceti , crude, pressed or refined , whether or not coloured Free

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

No L 324/ 118 Official Journal of the European Communities 19 . 12 . 77

CCT heading Description Rate of duty No

15.15 B. Beeswax and other insect waxes, whether or not coloured : (cont'd) II . Other Free

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

15.17 Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes: A. Degras Free B. Residues resulting from the treatment of fatty substances or animal or vegetable waxes: II . Other : a ) Oil foots and dregs ; soapstocks Free b) Other Free

16.02 Other prepared or preserved meat or meat òffal : 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 : 1 . Containing bovine meat or offal : ex bb ) Other : — Prepared or preserved bovine tongue . 17% 2 . Other : aa ) Ovine meat or offal 18% bb ) Other 16%

1 6.(J.3 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%

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 47» ex F. Bonito (Sarda spp ) and mackerel 19% G. Other : I. Fillets, raw, coated with batter or breadcrumbs, deep frozen 10% II . Other 10%

No L 324/ 119 19 . 12 . 77 Official Journal of the European Communities

CCT heading Description Rate of duty No

16.05 Crustaceans and molluscs, prepared or preserved: A. Crabs 6-5% ex B. Other, excluding shrimps of the Crangon spp 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% -I- ads

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

18.05 Cocoa powder, unsweetened 1 1 % 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% + v c with a max. of 27% + ads

19.02 Malt extract; preparations of flour, meal , starch of malt extract, of a kind used as infant food or for dietetic or culinary purposes, containing less than 50% by weight of cocoa : B. Other : I. Containing malt extract and not less than 30% by weight of reducing sugars (expressed as maltose) 3% + vc

II . Other : — Preparations based on flour of leguminous vegetables in the form of sun-dried discs of dough, known as 'papad' Free — Other 3% -I- vc ex 19.04 Tapioca and sago, excluding tapioca and sago substitutes obtained from potato or other starches 4% + 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% + vc

No L 324 / 120 Official Journal of the European Communities 19 . 12 . 77

CCT heading Description Rate of duty No

19.07 Bread , chips' biscuits and other ordinary bakers' wares, not containing added sugar, honey, eggs, fats, cheese or fruit, com­ munion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar prod-" ucts : A. Crispbread 3% + v c with a maximum of 24% + ad f B. Matzos Free + vc with a maximum of 20% + adf C. Communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products Free + v c 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% ex H. Other, including mixtures : — Moringa oleifera (drumstricks) F ree

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 watermelons 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 :

19 . 12 . 77 Official Journal of the European Communities No L 324/ 121

CCT heading Description Rate of duty No

20.04 — Fruit falling within heading Nos 08.01 , 08.02 D , (cont'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 11 . 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 bj 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 H. 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 ) ex III . Other : — Fruit falling within heading Nos 08.01 , 08.08 B, E and F and 08.09 , excluding pineapples, melons and watermelons 12%

20.06 Fruit, otherwise prepared or preserved , whether or not containing added sugar 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 7% II . Of 1 kg or less : — Almonds, walnuts and hazelnuts 14% — Other 8% B. Other : I. Containing added spirit :

No L 324/ 122 Official Journal of the European Communities 19 . 12 . 77

CCT heading Description Rate of duty No

20.06 a ) Ginger 10% (cont'd) 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) bb ) Other 10%

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%

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%

11 . 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)

19 . 12 . 77 Official Journal of the European Communities No L 324/ 123

CCT heading Description Rate of duty No

20.06 9 . Mixtures of fruit : (cont'd) ex aa ) Mixtures in which no single fruit exceeds 50% of the total weight of the fruits: — Mixtures of two or more fruits fal­ ling within heading Nos 08.01 , 08.08 B, E and F and 08.09, ex­ cluding melons and watermelons . . 12% + (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)

9 . Mixtures of fruit: ex aa ) Mixtures in which no single fruit exceeds 50% of the total weight of the fruits : — Mixtures of two or more fruits fal­ ling within heading Nos 08.01 , 08.08 B, E and F and 08.09 , ex­ cluding melons and watermelons . . 12% + ( L)

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 Nos 08.01 08.08 B, E and F and 08.09, excluding pineapples, melons and watermelons 8% ex ee ) Mixtures of fruit: — Mixtures of two or more fruits falling within heading Nos 08.01 , 08.08 B, E and F and 08.09 , excluding melons and watermelons, in which no single fruit exceeds 50% of the total weight of the fruits 12%

No L 324 / 124 Official Journal of the European Communities 19 . 12 . 77

CCT heading Description Rate of duty No

20.06 2 . Of less than 4-5 kg : (cont'd) ex bb ) Other fruit and mixtures of fcuit: — Fruit falling within heading Nos 08.01 , 08.08 B , E and F and 08.09, excluding pineapples, melons and watermelons 8% — Mixtures of two or more fruits falling within heading Nos 08.01 , 08.08 B , E and F and 08.09 , excluding melons and watermelons, in which no single fruit exceeds 50% of the total weight of the fruits 12% '

20.07 Fruit juices ( including grape must) and vegetable juices, whether or not containing added sugar, but unfermented and not containing spirit: A. Of a specific gravity exceeding 1-33 at 15 °C : 111 . 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% by 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. Othçr : 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 :

19 . 12 . 77 Official Journal of the European Communities No L 324/ 125

CCT heading Description Rate 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 08.09 , 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 , 08.08 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 : — Of fruit falling within heading Nos 08.01 , 08.08 B , E and F and 08.09 , excluding pineapples, melons and watermelons 10%

No L 324/ 126 Official Journal of the European Communities 19 . 12 . 77

CCT heading Description Rate of duty No

20.07 — Other, excluding apricot and peach (cont'd) 17% 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 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%

21.02 Extracts, essences or concentrates, of coffee, tea or maté and preparations with a basis of those extracts, essences or concentrates; roasted chicory and other roasted coffee substitutes and extracts, essences and concentrates thereof:

ex A. Essences of concentrates of coffee 9%

B. Extracts, essences or concentrates of tea or maté and preparations with a basis of those extracts, essences or concentrates Free

C. Roasted chicory and other roasted coffee substitutes: II . Other 2% + vc

D. Extracts, essences and concentrates of roasted chicory and other roasted coffee substitutes : II . Other ! 6% + vc

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 : — Products with a tomato ketchup basis 8% — Other, excluding sauces with a vegetable oil basis .... 6%

19 . 12 . 77 Official Journal of the European Communities No L 324/ 127

CCT heading Description Rate of duty No

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 Î 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 G. 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

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%

No L 324 / 128 Official Journal of the European Communities 19 . 12 . 77

CCT heading Description Rate of duty No

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%

19 . 12 . 77 Official Journal of the European Communities No L 324/ 129

Abbreviations

(L): indicates that the goods referred to are subject to the levy system;

vc: indicates that the goods referred to are subject to a charge based on a variable component which is specified under the regulations concerning trade in certain goods resulting from the processing of agricultural products;

adf: indicates that additional duty may be levied on the flour content of the products concerned; ads: indicates that additional duty may be levied on the sugar content of the products concerned.

No L 324/ 130 Official Journal of the European Communities 19 . 12 . 77

ANNEX B

List of developing countries and territories enjoying generalized tariff preferences (')

I. INDEPENDENT COUNTRIES 660 Afghanistan 260 Guinea 801 Papua New Guinea 208 Algeria 257 Guinea Bissau 520 Paraguay 488 Guyana 504 Peru 330 Angola 528 Argentina 452 Haiti 708 Philippines 453 Bahamas 424 Honduras 644 Qatar 640 Bahrain 664 India 066 Romania 700 Indonesia 324 Rwanda 6 66 Bangladesh 819 Samoa 469 Barbados 616 Iran 284 Benin 311 Sao Tome and Principe 612 Iraq 632 Saudi Arabia 675 Bhutan 272 Ivory Coast 516 Bolivia 248 Senegal 464 Jamaica 391 Botswana 355 Seychelles and Dependencies 628 Jordan 264 Sierra Leone 508 Brazil 696 Kampuchea, Democratic 676 Burma 706 Singapore 346 Kenya 328 Burundi 342 Somalia 728 Korea, Republic of 302 Cameroon 636 Kuwait 669 Sri Lanka 684 Laos 224 Sudan 247 Cape Verde Islands 604 Lebanon 492 Surinam 306 Central African Empire 395 Lesotho 393 Swaziland 244 Chad 512 Chile 268 Liberia 608 Syria 352 Tanzania 480 Colombia 216 Libya 375 Comoros 680 Thailand 370 Madagascar 318 Congo, People's Republic of 386 Malawi 280 Togo 436 Costa Rica 817 Tonga 701 Malaysia 448 Cuba 667 Maldive Islands 472 Trinidad and Tobago 232 Mali 212 Tunisia 600 Cyprus 338 Djibouti 228 Mauritania 350 Uganda 373 Mauritius 647 United Arab Emirates 456 Dominican Republic 500 Ecuador 412 Mexico 236 Upper Volta 204 Morocco 524 Uruguay 220 Egypt 428 El Salvador 484 Venezuela 366 Mozambique 803 Nauru 690 Vietnam 310 Equatorial Guinea 652 Yemen 334 Ethiopia 672 Nepal 656 Yemen, Democratic 815 Fiji 432 Nicaragua 314 Gabon 240 Niger 048 Yugoslavia 322 Zaire 252 Gambia 288 Nigeria 276 Ghana 649 Oman 378 Zambia 473 Grenada 662 Pakistan 416 Guatemala 440 Panama

f 1 ) The code number preceding the name of each beneficiary country or territory is that given in 'Geonomenclature 1977', published by the Statistical Office of the European Communities .

19 . 12 . 77 Official Journal of the European Communities No L 324 / 131

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

890 Australian Antarctic Territory 421 Belize 413 Bermuda 890 British Antarctic Territory 357 British Indian Ocean Territory 812 British Pacific Ocean 703 Brunei 202 Canary Islands 463 Cayman Islands and Dependencies 205 Ccura and Melilla 802 Christmas Island, Cocos (Keeling) Islands, Heard Island and McDonald Islands, Norfolk Island 529 Falkland Islands and Dependencies 822 French Polynesia 890 French Southern and Antarctic Territories 044 Gibraltar 740 Hong Kong 743 Macao 377 Mayotte 476 Netherlands Antilles 809 New Caledonia and Dependencies 808 Pacific Islands administered by the United States of America or under United States trusteeship ( 1 ) 329 St Helena and Dependencies 814 Territories for which New Zealand is responsible ( Cook Islands, Niue Island, Tokelau Islands) 454 Turks and Caicos Islands 457 Virgin Islands of the United States 811 Wallis and Futuna Islands 471 West Indies

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

(') 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).