31985R3601

No L 352 / 192 Official Journal of the European Communities 30. 12 . 85

COUNCIL REGULATION (EEC) No 3601 /85 of 17 December 1985 applying generalized tariff preferences for 1986 in respect of certain agricultural products originating in developing countries

THE COUNCIL OF THE EUROPEAN COMMUNITIES, Whereas it is desirable therefore that the Com­ Having regard to the Treaty establishing the Euro­ munity continue to apply generalized tariff prefer­ pean Economic Community, and in particular ences , in the context of the conclusions reached in Article 43 thereof, UNCTAD and in accordance with the intentions expressed in the said Committee in particular by all Having regard to Council Regulation ( EEC) No the preference-giving countries ; 3033 /80 of 11 November 1980 laying down the trade arrangements applicable to certain goods resulting from the processing of agricultural Whereas the temporary and non-binding nature of products ('), and in particular Article 12 thereof, the system means that the offer may be withdrawn wholly or in part at a later stage, thus maintaining Having regard to the proposal from the Commis­ the possibility of remedying any unfavourable situa­ sion (2), tions which might arise, including in the African, Caribbean and Pacific States (ACP States) following Having regard to the opinion of the European the implementation of the system ; Parliament (3), Having regard to the opinion of the Economic and Whereas, when the Community proposed its gener­ Social Committee (4), alized tariff preferences scheme for the second 10­ year period, it envisaged to analyse in 1985 the func­ Whereas , within the context of UNCTAD , the Euro­ tioning of the scheme and introduce measures of adjustment that would prove necessary ; pean Economic Community offered to grant tariff preferences on certain processed agricultural prod­ ucts of Chapters 1 to 24 of the Common Customs Tariff which originate in developing countries ; Whereas experience from the application of the Community scheme in the first 15 years has shown whereas the preferential treatment proposed in that that the scheme has to an appreciable extent offer consists , in respect of certain goods which are achieved its intended objectives ; whereas it is there­ subject to the trade arrangements laid down in Regulation ( EEC) No 3033 / 80, of a reduction in the fore appropriate to maintain its fundamental fea­ fixed component of the charge applicable to such tures , namely a reduction in customs duties without any restriction in the quantities imported for certain goods by virtue of that Regulation, and, in respect agricultural products listed in Annex II , and a of products which are subject to the single customs reduction in customs duties within the limits of duty, of a reduction in such duty ; whereas preferen­ Community tariff quotas for tobacco, soluble coffee tial imports of the products concerned should be and preserved pineapples ; effected in general without quantitative restrictions ; Whereas the positive role played by this system in Whereas from 1 March 1986 the Kingdom of Spain improving access for developing countries to the and the Portuguese Republic shall apply the Com­ markets of the preference-giving countries was munity system of generalized preferences , in com­ recognized at the ninth session of the UNCTAD pliance with Articles 178 and 365 of the Act of Special Committee on Preferences ; whereas it was Accession ; whereas the tariff quota volumes should there agreed that the objectives of the generalized consequently be increased , and the calculation of preferences scheme would not be fully achieved by the increase in these volumes to be based on past the end of 1980, that consequently it should be pro­ statistics regarding imports into the two new Mem­ longed beyond the initial period and that an overall ber States of the products concerned ; review of the system should take place in 1990 ;

Whereas the rates of conversion into national cur­ (') OJ No L 323 , 29 . 11 . 1980, p. 1 . rency of the preferential amounts expressed in ECU 0 OJ No C 302, 25 . 1 1 . 1985 , p . 1 82. 0 OJ No C 343 , 31 . 12 . 1985 . are the rates provided for in the Common Customs (4) OJ No C 344 , 31 . 12 . 1985 . Tariff ;

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Whereas in the multilateral trade negotiations, in Whereas if, at a specified date in the quota period, a accordance with paragraph 6 of the Tokyo Declara­ considerable balance remains in one of the initial tion, the Community reaffirmed that special treat­ shares of one or other Member State, it is essential ment should, whenever possible, be granted to the that that Member State return a portion of it to the least developed among the developing countries ; corresponding reserve in order to prevent a part of whereas, therefore, the agricultural products listed in the Community quota from remaining unused in Annex IV, originating in the least-developed devel­ one Member State when it could be used in others ; oping countries which appear in the list in Annex V to this Regulation , should be totally exempt from customs duties ; Whereas, having regard to the rules applying to the repayment or remission of import or export duties, and in particular to Council Regulation (EEC) No Whereas it is necessary to ensure equal and contin­ 1430/79 (') and Commission Regulation (EEC) No uous access for all Community importers to the 3040/83 (2), a procedure should be laid down to Community tariff quotas and the uninterrupted regularize imports actually made within the quotas application of the rate laid down for such quotas to and/or other preferential tariff limits opened under all imports of the products concerned into all Mem­ this Regulation and thus provision should be made for the Commission to be able to take appropriate ber States until the quotas are used up ; whereas the measures ; Community nature of the quotas can be respected by apportioning the Community tariff quotas among the Member States ; whereas, moreover, to Whereas such methods of administration call for this end and in the context of the utilization system , close and particularly rapid cooperation between the actual charges against the quotas may relate only the Member States and the Commission, which to products which have been entered for free circu­ must, in particular, be able to observe the extent to lation and which are accompanied by a certificate of which charges are made against the tariff quotas and origin ; ceiling and inform Member States thereof; whereas such cooperation should be particularly close in view of the need for the Commission to be able to Whereas , to take account of future import trends in take appropriate measures to reintroduce the levying the various Member States in respect of the tariff of customs duties in their entirety when the ceiling quotas and to mitigate any inadequacy in the fixed­ is reached ; scale apportionment, the quotas should be divided into two tranches, the first being apportioned among the Member States and the second held as a reserve Whereas it is expedient that the Community should to cover subsequently the requirements of Member authorize the importation of the products referred to States which have exhausted their initial shares ; in Annex II , originating in the countries and territo­ whereas, moreover, the reserve constituted as des­ ries listed in Annex III, subject to the customs cribed tends to avoid making the system of utiliza­ duties given in respect of each of them, without tion of the quotas excessively rigid , to the detriment quantitative limitations ; whereas the benefit of such of each of the developing countries concerned , and preferential terms should be reserved for products will contribute to achieving the aim already men­ originating in the countries and territories under tioned of improving the generalized preferences consideration, the concept of ' originating products' scheme ; being determined in accordance with the procedure laid down in Article 14 of Council Regulation ( EEC) No 802/68 of 27 June 1968 on the common Whereas Member States may exhaust their initial definition of the concept of the origin of goods (3); shares of the tariff quotas at different rates ; whereas to avoid disruption of supplies on this account it should be provided that any Member State which Whereas it is necessary to establish complete statis­ has almost used up one of its initial shares should tics on imports admitted in accordance with the draw an additional share from the corresponding provisions of this Regulation and to apply to the reserve ; whereas this must be done by each Member collection , preparation and transmission of these State as and when each of its additional shares is statistics Council Regulations ( EEC) No almost entirely used up and repeated as many times 1445 /72 (4), ( EEC) No 3065 /75 (5) and ( EEC) No as each of the reserves allows ; whereas each of these 1736/75 (6); initial and additional shares must be available for use until the end of the quota period ; (') OJ No L 175 , 12.7 . 1979, p. 1 . Whereas, however, it seems advisable to permit the 0 OJ No L 297 , 29. 10. 1983 , p. 13, Member States to limit the exercise of their total 0 OJ No LI 48, 28 . 6. 1968, p. 1 . (4) OJ No L 161 , 17.7 . 1972, p. 1 . obligation to draw on the reserve amount to at least 0 OJ No L 307 , 27 . 11 . 1975 , p. 1 . 50 % of their initial share ; 0 OJ No L 183 , 14.7 . 1975, p. 3 .

No L 352 / 194 Official Journal of the European Communities 30. 12 . 85

Whereas, since the Kingdom of Belgium , the King­ 3 . The products listed in Annex IV originating in dom of the Netherlands and the Grand Duchy of the countries listed in Annex V shall be imported Luxembourg are united within and jointly repre­ into the Community free of customs duties without sented by the Benelux Economic Union, any mea­ prejudice to the levying of additional duties which sure concerning the administration of the shares may be applicable in the Common Customs Tariff, allocated to that economic union may be carried out indicated by the symbols 'vc\ ' ads' or 'adf. by any one of its members ; 4. Tequila, Pisco and Singani falling within sub­ heading 22.09 C V ex a) of the Common Customs Whereas fisheries products originating in Greenland Tariff shall qualify for the preferential system sub­ will benefit from a free access regime under certain ject to the production of a certificate of authenticity conditions included in a specific EEC-Greenland appearing in the certificate of origin and drawn up Fisheries Agreement and connected dispositions , according to the procedure referred to in the second and alternatively, in the event that these conditions subparagraph of paragraph 2 . are no longer met, will be subject to appropriate measures as concerns their import regime ;

Whereas in these conditions it does not appear Article 2 necessary to include these products in the present Regulation, 1 . The Member States shall , within six weeks of the end of each quarter at the latest, forward to the Statistical Office of the European Communities the statistical results for the products entered for free circulation in the reference quarter under a general­ HAS ADOPTED THIS REGULATION : ized preferential treatment in accordance with the provisions of the present Regulation . These results, transmitted according to the headings of the nomen­ clature of goods for external trade statistics of the SECTION I Community and statistics of trade between Member States ( NIMEXE), shall show the country of origin, value, quantity and any supplementary units as defined by Regulation (EEC) No 1736/75 . PRODUCTS OF CHAPTERS 1 TO 24 OF THE COMMON CUSTOMS TARIFF IMPORTED WITHOUT QUANTITATIVE LIMITATIONS 2 . However, in the case of products in Section III subject to quotas, the Member States shall, by the 1 1th day of each month at the latest, forward the list A rticle 1 of charges effected during the previous month .

At the Commission 's request, when the level of 75 % 1 . From 1 January to 31 December 1986, Com­ of the ceiling is reached, the Member States shall munity imports of the products listed in Annex II forward the lists of charges to the Commission every shall benefit from the customs duties specified for 10 days ; these lists shall be forwarded within five each product . days from the end of each 1 0-day period .

From 1 March 1986, Spain and Portugal shall apply on the imports of products referred to above the cus­ toms duties established in accordance with Arti­ SECTION II cles 178 and 365 of the 1985 Act of Accession . COMMUNITY TARIFF QUOTAS 2 . The treatment provided for in paragraph 1 shall A. Raw or unmanufactured tobaccos other than the be enjoyed solely by products originating in the Virginia 'flue-cured' type excluding the sun-cured countries and territories listed in Annex III . oriental type

Article 3 For the purposes of the application of this section , the concept of originating products shall be deter­ mined in accordance with the procedure laid down 1 . From 1 January to 31 December 1986 a Com­ in Article 14 of Regulation ( EEC) No 802 /68 . munity tariff quota of 12 917 tonnes shall be opened

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in the Community for imports of raw or unmanufac­ share min^us any portion returned to the reserve pur­ tured tobaccos, excluding the sun-cured oriental suant to Article 7, it shall forthwith, by notifying the type, falling within subheading 24.01 ex B of the Commission, draw a second share, to the extent that Common Customs Tariff. Within this tariff quota the reserve so permits, equal to 10% of its initial the customs duty shall be suspended at 14 % with a share rounded up, should the occasion arise, to the minimum charge of 28 ECU per 100 kilograms net nearest unit . weight and a maximum charge of 33 ECU per 100 kilograms net weight. 2 . Where a Member State, after exhausting its ini­ tial share, has used 90 % or more of the second share From 1 March 1986, Spain and Portugal shall apply drawn by it, that Member State shall forthwith, on the imports of products referred to above the cus­ toms duties established in accordance with Arti­ under the conditions laid down in paragraph 1 , draw a third share, equal to 5 % of its initial share cles 178 and 365 of the 1985 Act of Accession . rounded up, should the occasion arise, to the nearest unit . In the context of this tariff quota, the customs duty on imports originating in the countries listed in Annex V shall be totally suspended . 3 . Where a Member State after exhausting its second share, has used 90% or more of the third share drawn by it, that Member State shall, under The customs duty shall be totally suspended for the same conditions , draw a fourth share equal to imports from the countries listed in Annex V of the third . This process shall continue until the tobacco other than the Virginia ' flue-cured' type reserve has been exhausted . falling within subheadings 24.01 ex A and B of the Common Customs Tariff ( NIMEXE codes 24.01-65 and 24.01-69) under this tariff quota . 4. By way of derogation from paragraphs 1 , 2 and 3 , a Member State may draw shares lower than those 2 . This tariff quota shall apply solely to products specified therein if there are grounds for believing originating in the countries and territories listed in that the latter may not be used in full . Any Member Annex III, with the exception of China . Those State applying this paragraph shall inform the Com­ imports which enjoy exemption from customs duties mission of its grounds for so doing. under other preferential tariff arrangements granted by the Community may not be charged against this tariff quota. 5 . Any Member State may, whilst informing the Commission, limit the aggregate total of its addi­ For the purposes of the application of this section , tional shares to 50 % or to a higher proportion of its the concept of ' originating products ' shall be deter­ initial share . mined in accordance with the procedure laid down in Article 14 of Regulation ( EEC ) No 802 / 68 . Article 6

Without prejudice to the provisions of Article 7, additional shares drawn pursuant to Article 5 shall Article 4 be valid until 31 December 1986 .

1 . A first tranche of 11 917 tonnes shall be appor­ tioned among the Member States . The shares for Article 7 each member which , subject to Article 6, shall be valid until 31 December 1986, shall be as listed in column 6 of Annex I. A Member State which , on 16 June 1986, has not exhausted its initial share shall , not later than 1 July 1986, return to the reserve any unused portion in 2 . The second tranche of 1 000 tonnes shall consti­ excess of 15 % of the initial amount. It may return a tute the reserve . greater portion if there are grounds for believing that such a portion may not be used . At the request of the Commission, it may also make anticipatory returns . Article 5 Member States shall, not later than 1 July 1986, 1 . Where a Member State has used 90 % or more of notify the Commission of the total quantities of the its initial share as fixed in Article 4 ( 1 ), or of that products in question imported up to and including

No L 352 / 196 Official Journal of the European Communities 30 . 12 . 85

16 June 1986 and charged against the Community Article 10 quota and of any portion of their initial share returned to the reserve . 1 . Where a Member State has used 90 % or more of its initial share as fixed in Article 9(1 ), or of that B. Raw or unmanufactured Virginia 'flue-cured' type share minus any portion returned to the reserve pur­ tobaccos suant to Article 12 , it shall forthwith, by notifying the Commission, draw a second share, to the extent Article 8 that the reserve so permits, equal to 10 % of its ini­ tial share rounded up, should the occasion arise , to 1 . From 1 January to 31 December 1986, a Com­ the nearest unit. munity tariff quota of 65 992 tonnes shall be opened in the Community for imports of raw or unmanufac­ 2 . Where a Member State, after exhausting its ini­ tured Virginia 'flue-cured' type tobaccos falling tial share, has used 90 % or more of the second share within subheading 24.01 ex A of the Common Cus­ drawn by it, that Member State shall forthwith, toms Tariff. Within this tariff quota the customs under the conditions laid down in paragraph 1 , duty shall be suspended at 6 % with a minimum draw a third share, equal to 5 % of the initial share charge of 16 ECU per 100 kilograms net weight and rounded up, should the occasion arise, to the nearest a maximum charge of 30 ECU per 100 kilograms net unit . weight .

From 1 March 1986 , Spain and Portugal shall apply 3 . Where a Member State, after exhausting its on the imports of product referred to above the cus­ second share, has used 90% or more of the third toms duties established in accordance with Arti­ share drawn by it, that Member State shall, under cles 178 and 365 of the 1985 Act of Accession . the same conditions , draw a fourth share equal to the third . This process shall continue until the In the context of this tariff quota, the customs duty reserve has been exhausted . on imports originating in the countries listed in Annex V shall be totally suspended . 4. By way of derogation from paragraphs 1 , 2 and 3 , a Member State may draw shares lower than those 2 . This tariff quota shall apply solely to products specified therein if there are grounds for believing originating in the countries and territories listed in that the latter may not be used in full . Any Member Annex III, with the exception of China . Those State applying this paragraph shall inform the Com­ imports which enjoy exemption from customs duties mission of its grounds for so doing. under other preferential tariff arrangements granted by the Community may not be charged against this tariff quota . 5 . Any Member State may, whilst informing the Commission, limit the aggregate total of its addi­ For the purposes of the application of this section, tional shares to 50 % or to a higher proportion of its initial share . the concept of ' originating products ' shall be deter­ mined in accordance with the procedure laid down in Article 14 of Regulation ( EEC ) No 802 /68 .

Entry under this tariff quota shall be subject to the Article 11 production of a certificate of authenticity appearing in the certificate of origin and made out in accord­ ance with the procedure referred to in the second Without prejudice to the provisions of Article 12 , subparagraph . additional shares drawn pursuant to Article 10 shall be valid until 31 December 1986 .

Article 9 Article 12 1 . A first tranche of 64 792 tonnes shall be appor­ tioned among the Member States . The shares for each member which , subject to Article 12, shall be A Member State which, on 25 October 1986, has not valid until 31 December 1986, shall be as listed in exhausted its initial share shall, not later than column 6 of Annex I. 7 November 1986, return to the reserve any unused portion in excess of 15% of the initial amount. It 2 . The second tranche of 1 200 tonnes shall consti­ may return a greater portion if there are grounds for tute the reserve . believing that such a portion may not be used . At

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the request of the Commission , it may also make the Commission , draw a second share, to the extent anticipatory returns . that the reserve so permits, equal to 10% of the ini­ tial share rounded up, should the occasion arise, to Member States shall , not later than 7 November the nearest unit . 1986, notify the Commission of the total quantities of the products in question imported up to and 2. Where a Member State, after exhausting its ini­ including 25 October 1986 and charged against the tial share, has used 90 % or more of the second share Community quotas and of any portion of their ini­ drawn by it, that Member State shall forthwith, tial share returned to the reserve . under the conditions laid down in paragraph 1 , draw a third share, equal to 5 % of the initial share C. Soluble coffee rounded up, should the occasion arise, to the nearest unit. Article 13 3 . Where a Member State, after exhausting its 1 . From 1 January to 31 December 1986, a Com­ second share, has used 90% or more of the third munity tariff quota of 1 9 200 tonnes shall be opened share drawn by it, that Member State shall , under under the conditions listed and stated in columns 2 , the same conditions, draw a fourth share equal to 3 , 4 and 6 of Annex I , for imports into the Com­ the third . This process shall continue until the munity of soluble coffee falling within subheading reserve has been exhausted . 21.02 ex A of the Common Customs Tariff. 4. By way of derogation from paragraphs 1 , 2 and From 1 March 1986, Spain and Portugal shall apply 3 , a Member State may draw shares lower than those on the imports of product referred to above the cus­ toms duties established in accordance with Arti­ specified therein if there are grounds for believing cles 178 and 365 of the 1985 Act of Accession . that the latter may not be used in full . Any Member State applying this paragraph shall inform the Com­ mission of its grounds for so doing. 2 . This tariff quota shall apply solely to products originating in the countries and territories listed in Annex III . Those imports which enjoy exemption 5 . Any Member State may, whilst informing the from customs duties under other preferential tariff Commission, limit the aggregate total of its addi­ arrangements granted by the Community may not tional shares to 50 % or to a higher proportion of its be charged against this quota . initial share .

For the purposes of the application of this section, the concept of 'originating products' shall be deter­ mined in accordance with the procedure laid down Article 16 in Article 14 of Regulation ( EEC) No 802 /68 .

Without prejudice to the provisions of Article 17 , additional shares drawn pursuant to Article 1 5 shall Article 14 be valid until 31 December 1986 .

1 . A first tranche of 17 280 tonnes shall be appor­ tioned among the Member States . Article 17 The shares for each Member State which, subject to Article 17 , shall be valid until 31 December 1986, shall be as listed in column 6 of Annex I. A Member State which , on 15 September 1986, has not exhausted its initial share shall , not later than 2 . The second tranche of 1 920 tonnes shall consti­ 1 October 1986 return to the reserve any unused por­ tute the reserve . tion in excess of 20 % of the initial amount . It may return a greater portion if there are grounds for believing that such a portion may not be used . At the request of the Commission , it may also make Article 15 anticipatory returns .

1 . Where a Member State has used 90 % or more of The Member States shall , not later than 1 October its initial share as fixed in Article 14(1 ), or of that 1986, notify the Commission of the total quantities share minus any portion returned to the reserve pur­ of the products in question imported up to 15 Sep­ suant to Article 17 , it shall forthwith, by notifying tember 1986 and charged against the Community

No L 352 / 198 Official Journal of the European Communities 30 . 12 . 85

quotas and of any portion of their initial share suant to Article 22, it shall forthwith, by notifying returned to the reserve . the Commission, draw a second share, to the extent that the reserve so permits, equal to 10% of its ini­ tial share rounded up , should the occasion arise, to the nearest unit . D. Preserved pineapples, other than in slices, half slices or spirals 2 . Where a Member State, after exhausting its ini­ Article 18 tial share , has used 90 % or more of the second share drawn by it, that Member State shall forthwith, under the conditions laid down in paragraph 1 , 1 . From 1 January to 31 December 1986, a Com­ draw a third share, equal to 5 % of its initial share munity tariff quota of 46 750 tonnes shall be opened rounded up , should the occasion arise, to the nearest by the Community for imports of preserved pine­ unit . apples , other than in slices , half slices or spirals, falling within the following subheadings of the Common Customs Tariff : ex 20.06 B II a) 5 , ex 3 . Where a Member State, after exhausting its 20.06 B II b) 5 , ex 20.06 B II c) 1 dd ) and ex 20.06 second share, has used 90 % or more of the third B II c) 2 bb). Within this tariff quota the customs share drawn by it, that Member State shall, under duty shall be suspended at 12%, increased by the the same conditions , draw a fourth share equal to levy on sugar where the sugar content exceeds 17 % the third . This process shall continue until the reserve has been exhausted . by weight in the case of products falling within sub­ heading ex 20.06 B II a) 5 aa), and 19 % by weight in the case of products falling within subheading ex 4 . By way of derogation from paragraphs 1 , 2 and 20.06 B II b) 5 aa). 3 , a Member State may draw shares lower than those specified therein if there are grounds for believing From 1 March 1986, Spain and Portugal shall apply that the latter may not be used in full . Any Member on the imports of products referred to above the cus­ State applying this paragraph shall inform the Com­ toms duties established in accordance with Arti­ mission of its grounds for so doing. cles 178 and 365 of the 1985 Act of Accession . 5 . Any Member State may, whilst informing the 2 . This tariff quota shall apply solely to products Commission, limit the aggregate total of its addi­ originating in the countries and territories listed in tional shares to 50 % or to a higher proportion of its Annex III . Those imports which enjoy exemption initial share . from customs duties under other preferential tariff arrangements granted by the Community may not be charged against this quota .

For the purposes of the application of this section , Article 21 the concept of ' originating products ' shall be deter­ mined in accordance with the procedure laid down Without prejudice to the provisions of Article 22, in Article 14 of Regulation ( EEC ) No 802 /68 . additional shares drawn pursuant to Article 20 shall be valid until 31 December 1986 .

A rticle 1 9

1 . A first tranche of 42 350 tonnes shall be appor­ Article 22 tioned among the Member States . The shares for each Member State which , subject to Article 22 , shall be valid until 31 December 1986, shall be as A Member State which , on 15 August 1986 has not listed in column 6 of Annex I. exhausted its initial share shall, not later than 1 Sep­ tember 1986 return to the reserve any unused por­ 2 . The second tranche of 4 400 tonnes shall consti­ tion in excess of 20 % of the initial amount. It may tute the reserve . return a greater portion if there are grounds for believing that such a portion may not be used . At the request of the Commission , it may also make anticipatory returns . Article 20 Member States shall, not later than 1 September 1 . Where a Member State has used 90 % or more of 1986 notify the Commission of the total quantities its initial share as fixed in Article 19(1 ), or of that of the products in question imported up to share minus any portion returned to the reserve pur­ 15 August 1986 and charged against the Community

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quota and of any portion of their initial share that the reserve so permits, equal to 10 % of its ini­ returned to the reserve . tial share rounded up, should the occasion arise, to the nearest unit .

E. Preserved pineapples, in slices, half slices or 2. Where a Member State, after exhausting its ini­ spirals tial share, has used 90 % or more of the second share drawn by it, that Member State shall, forthwith Article 23 under the conditions laid down in paragraph 1 , draw a third share, equal to 5 % of its initial share rounded up, should the occasion arise, to the nearest 1 . From 1 January to 31 December 1986 , a Com­ unit. munity tariff quota of 32 475 tonnes shall be opened by the Community for imports of preserved pine­ apples, in slices, half slices or spirals, falling within 3 . Where a Member State, after exhausting its the following subheadings of the Common Customs second share, has used 90% or more of the third Tariff : ex 20.06 B II a) 5 , ex 20.06 B II b) 5 , ex 20.06 share drawn by it, that Member State shall, under B II c) 1 dd) and ex 20.06 B II c) 2 bb). Within this the same conditions, draw a fourth share equal to tariff quota, the customs duty shall be suspended at the third. This process shall continue until the 15 %, increased by the levy on sugar where the sugar reserve has been exhausted . content exceeds 17 % by weight in the case of prod­ ucts falling within subheading ex 20.06 B II a) 5 aa), 4. By way of derogation from paragraphs 1 , 2 and and 19 % by weight in the case of products falling 3 , a Member State may draw shares lower than those within subheading ex 20.06 B II b) 5 aa). specified therein if there are grounds for believing that the latter may not be used in full. Any Member From 1 March 1986, Spain and Portugal shall apply State applying this paragraph shall inform the Com­ on the imports of products referred to above the cus­ mission of its grounds for so doing . toms duties established in accordance with Arti­ cles 178 and 365 of the 1985 Act of Accession . 5 . Any Member State may, whilst informing the Commission, limit the aggregate total of its addi­ 2. This tariff quota shall apply solely to products tional shares to 50 % or to a higher proportion of its originating in the countries and territories listed in initial share . Annex III . Those imports already enjoying exemp­ tion from customs duties under other preferential tariff arrangements granted by the Community may not be charged against this quota . Article 26 For the purposes of the application of this section, the concept of 'originating products' shall be deter­ mined in accordance with the procedure laid down Without prejudice to the provisions of Article 27, in Article 14 of Regulation ( EEC ) No 802 /68 . additional shares drawn pursuant to Article 25 shall be valid until 31 December 1986 .

Article24¶

1 . A first tranche of 30 675 tonnes shall be appor­ Article 27 tioned among the Member States. The shares for each Member State which , subject to Article 27 , A Member State which, on 15 September 1986, has shall be valid until 31 December 1986, shall be as not exhausted its initial share shall, not later than listed in column 6 of Annex I. 1 October 1986 return to the reserve any unused por­ tion in excess of 20 % of the initial amount. It may 2 . The second tranche of 1 800 tonnes shall consti­ return a greater portion if there are grounds for tute the reserve . believing that such a portion may not be used . At the request of the Commission, it may also make anticipatory returns . Article 25 Member States shall , not later than 1 October 1986 1 . Where a Member State has used 90 % or more of notify the Commission of the total quantities of the its initial share as fixed in Article 24(1 ), or of that products in question imported up to 15 September share minus any portion returned to the reserve pur­ 1986 and charged against the Community quota and suant to Article 27 , it shall forthwith , by notifying of any portion of their initial share returned to the the Commission , draw a second share , to the extent reserve .

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SECTION III 2 . The extent to which a Member State has used up its share shall be determined on the basis of GENERAL PROVISIONS imports of the said goods which have been entered Article 28 for free circulation and which are accompanied by a certificate of origin in accordance with the rules referred to in Articles 3 , 8, 13 , 18 and 23 . The Commission shall keep an account of the shares opened by the Member States pursuant to Articles 4, 3 . Goods shall qualify for a tariff quota only if the 5 , 9, 10, 14, 15, 19, 20, 24 and 25 and shall, as soon certificate of origin referred to in paragraph 2 is sub­ as the information reaches it, inform each State of mitted before the date on which the levying of the extent to which the reserves have been used up. duties is reintroduced . It shall inform the Member States not later than :

— 15 July 1986, of the amount still in the reserve Article 31 following any return of shares pursuant to Article 7 , Where the Commission so requests, and in any case — 21 November 1986 , of the amount still in the at least monthly, the Member States shall inform it reserve following any return of shares pursuant of imports of the products in question charged to Article 12 , against their shares . This information shall show both the value expressed in ECU and the quantity — 15 October 1986, of the amount still in the expressed in tonnes . reserves following any return of shares pursuant to Articles 17 and 27 ,

— 15 September 1986, of the amount still in the Article 32 reserve following any return of shares pursuant to Article 22 . Where the Commission finds that imports of pro­ ducts benefiting from the treatment provided for in It shall ensure that, when an amount exhausting a Articles 1 , 3 , 8, 13 , 18 and 23 are imported into the reserve is drawn , the amount so drawn does not exceed the balance available and shall to this end Community in quantities or at prices which place or are likely to place Community producers of similar notify the amount of that balance to the Member or directly competitive products at a serious disad­ State making the last drawing . vantage or create an unfavourable situation in the ACP States, the levying of customs duties applied The Member States shall take all appropriate meas­ within the Community may be reintroduced in ures to ensure that additional shares drawn pursuant whole or in part on imports of the products in ques­ to Articles 5 , 10, 15 , 20 and 25 are opened in such a tion from the country or countries or territory or ter­ way that imports may be charged without interrup­ ritories which are the cause of such disadvantage . tion against their cumulative shares of the Com­ Such measures may also be taken in the event of munity quotas . actual or potential serious disadvantage which is confined to a single region of the Community.

Article29¶

By 28 February 1987 at the latest, Member States Article 33 shall notify the Commission of the final total of the quantities charged and any balance of the shares 1 . The Commission may decide, by means of a still unused at 31 December 1986. Up to the limit of Regulation, to reintroduce the levying of customs the balances remaining, and at the request of the duties for a specified period, in order to ensure that Member States , the Commission shall authorize the Article 32 is applied . Member States to make any necessary regularization of the quantities charged against imports actually 2 . Where action on the part of the Commission is made during the period referred to in Article 1 ( 1 ). requested by a Member State, the former shall give The Commission shall inform the Member States its decision within a period of not more than thereof. 10 working days from the date of receipt of the request and shall inform the Member State of this decision . A rticle 30 3 . Each Member State may refer the measure taken 1 . The Member States shall ensure free access to by the Commission to the Council within a period the shares allocated to them for importers of the said of 10 working days following the date on which it goods . was notified . The fact that the matter is referred to

30 . 12 . 85 No L 352 /201 Official Journal of the European Communities

the Council shall not cause the measure to be sus­ commercial policy pursuant to Article 113 of the pended. The Council shall meet immediately. It Treaty. may, acting on a qualified majority, amend or re­ scind the measure in question . Article 35 Member States and the Commission shall cooperate Article 34 closely to ensure compliance with this Regulation. Articles 32 and 33 shall prejudice neither the appli­ Article 36 cation of the safeguard clauses adopted under the common agricultural policy pursuant to Article 43 This Regulation shall enter into force on 1 January of the Treaty nor those adopted under the common 1986 .

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

Done at Brussels, 17 December 1985 .

For the Council The President J. F. POOS

No L 352 / 202 Official Journal of the European Communities 30 . 12 . 85

ANNEX I

List of products subject to Community preferential tariff quotas and ceilings

Community tariff quotas l

CCT Order heading No Rate No Description Quota and NIMEXE of duty Initial share of quota amounts code amount allocated to Member States (tonnes) (tonnes)

( 1 ) ( 2 ) (3 ) (4) ( 5 ) (6)

50.0010 ex 20.06 B II 12% 46 750 BNL 4 000 Preserved pineapples, other a) 5 , b ) 5 , c) 1 than in slices, half slices or + ( L) (reserve : DK 1 000 dd ) and c) spirals 4 400) D 18 800 2 bb ) GR 360 (20.06-ex 38 , E 2 750 ex 39 , ex 65 , F 2 400 ex 67 , ex 91 , IRL 240 ex 99 ) I 1 200 P 100 UK 1 1 500

50.0020 ex 20.06 B II Preserved pineapples, in 15 % 32 475 BNL 4 350 a) 5 , b ) 5 , c) 1 slices, half slices or spirals + ( L) (reserve : DK 880 dd) and c) 1 000) D 13 300 2 bb) GR 50 (20.06-ex 38 , E 840 ex 39 , ex 65 , F 250 ex 67 , ex 91 , IRL 200 ex 99 ) I 1 470 P 75 UK 9 260

50.0030 21.02 ex A Extracts, essences or con­ 9% 19 200 BNL 1 273 (21.02-11 ) centrates of coffee and pre­ (reserve : DK 35 parations with a basis of 1 920) D 2 567 those extracts, essences or GR 300 concentrates : E 45 F 237 — Extracts of coffee or IRL 33 ' soluble coffee ' ob­ I 45 . tained by a water P 45 method of extraction UK 12 700 from roasted coffee, put up in powder form , granulated, in grains , in tablets or in a similar solid form

30. 12.85 Official Journal of the European Communities No L 352/203

Community tariff quotas

CCT Order heading No Rate No and NIMEXE Description Quota Initial share of quota amounts of duty code amount allocated to Member States (tonnes) (tonnes)

( 1 ) ( 2 ) 3 (4 (5 ) (6

50.0040 24.01 ex A Unmanufactured Virginia 6% 65 992 BNL 7 098 (24.01-02 , 09) ' flue-cured' type tobaccos with mm . (reserve : DK 1 501 of 16 ECU 1 200) D 10 110 and max . of GR 500 30 ECU / E 4 167 100 kg F 1 090 IRL 1 944 I 3 555 P 625 UK 34 202

50.0050 24.01 ex B Unmanufactured tobacco , 14 % 12917 BNL 2 801 (24.01-61,63 , other, excluding the sun­ with min . (reserve : DK 600 71,73,74,76 , cured oriental type of 28 ECU 1 000) D 1 550 77 , 78) and max . of GR 8 33 ECU / E 5 217 100 kg F 1 300 IRL 8 I 23 P 200 UK 210

No L 352 / 204 30 . 12 . 85 Official Journal of the European Communities

ANNEX I

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

CCT Order heading Description Rate of duty No No

01.01 Live horses , asses , mules and hinnies : I

A. Horses : 52.0010 II . For slaughter (d) 2% 52.0020 III . Other 12%

I 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 : 52.0030 b) Other Free B. Offals : II . Other : 52.0033 a) Of horses , asses, mules and hinnies 5% b) Of bovine animals : 52.0035 2 . Other 2%

02.04 Other meat and edible meat offals, fresh, chilled or frozen : 52.0040 ex A. Of domestic pigeons 5% 52.0050 ex B. Furred game Free C. Other : 52.0060 ex I. Frogs ' legs Free 52.0070 II . Other Free

03.01 Fish , fresh ( live or dead), chilled or frozen : 1

A. Freshwater fish : I. Trout and other salmonidae : 52.0075 a) Trout 10% B. Saltwater fish : I

I. Whole , headless or in pieces : 52.0080 e ) Sharks 4 % (**) 52.0090 g) Atlantic halibut and lesser or Greenland halibut .... 4 % (**) y) Other : 52.0100 — Aquarium fish Free (**)

Note : The terms expressed in the ' Rate of duty ' column are explained under ' Abbreviations' at the end of this list . (a) Agricultural products qualifying under the ordinary arrangements for exemption or total temporary suspen­ sion of the Common Customs Tariff are only token entries . (b) Preferences are not to be granted in respect of products marked with one asterisk, originating in China. (c) Preferences are not to be granted in respect of products marked with two asterisks , originating in Green­ land . (d ) Entry under this subheading is subject to conditions to be determined by the competent authorities .

30. 12. 85 No L 352 /205 Official Journal of the European Communities

CCT Order No heading Description Rate of duty No

03.01 B. II . Fillets : (cont'd) b) Frozen : 52.0110 10 . Of sharks ( Squalus spp) 10% (**) 52.0120 ex 17 . Of halibut 10% (**) 52.0130 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 : 52.0140 d) Atlantic halibut ( Hippoglossus hippoglossus) .... 10 % (**) 52.0150 e) Salmon , salted or in brine 2 % (**) 52.0160 ex f) Hilsa spp , in brine 8 % (**) II . Fillets : ex d) Other : 52.0170 — Hilsa spp, in brine 10 % (**)

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 : 52.0180 I. Crawfish 7 % (**) II . Lobsters ( Homarus spp): 52.0190 a) Live 4 % (**) b) Other 52.0200 1 . Whole 4 % (**) 52.0210 2 . Other 4 % (**) 52.0220 III . Crabs and freshwater crayfish 4 % (**) IV. Shrimps and prawns : 52.0230 a) Prawns and shrimps of the Pandalidae family 4 % (**) 52.0240 c) Other 4,5 % (**) V. Other : ex b) Other : 52.0250 — Peurullus spp 4 % (**) B. Molluscs : 52.0260 II . Mussels 5,5 % (**) IV. Other : a) Frozen : 1 . Squid : 52.0270 aa) Loligo spp 4 % (**) 52.0280 bb) Todarodes sagittatus 4 % (**) 2 . Cuttle-fish of the species Sepia officinalis , Rossia 52.0300 macrosoma and Sepiola rondeleti 5,5 % (**) 52.0310 3 . Octopus 4 % (**) 52.0320 4. Coquilles St Jacques ( Pecten maximus) 4 % (**)

No L 352 / 206 30. 12 . 85 Official Journal of the European Communities

CCT Order heading Description Rate of duty No No

03.03 B. IV. a) 5 . Striped venus and other species of the family Ve­ 52.0330 (cont'd) neridae 4 % (**) 52.0340 6 . Other 4 % (**)

52.0350 b) Other 4 % (**)

52.0360 04.06 Natural honey 25%

04.07 Edible products of animal origin , not elsewhere specified or in­ cluded : 52.0370 — Royal jelly 4% 52.0375 — Other 2%

05.03 Horsehair and horsehair waste, whether or not put up on a layer or between two layers of other material : 52.0380 B. Other Free

05.07 Skins and other parts of birds, with their feathers or down , feath­ ers 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 : 52.0390 11 . Other Free 52.0400 B. Other Free

05.13 Natural sponges : 52.0410 B. Other Free

06.02 Other live plants , including trees, shrubs , bushes, roots, cuttings and slips : A. Unrooted cuttings and slips : 52.0420 II . Other 6% ex D. Other : — Yuccas and cactuses, not planted in pots, tubs, boxes 52.0430 or the like 8% — Trees and shrubs, excluding fruit- and forest-trees and shrubs ; other live plants , cuttings and roots , excluding 52.0440 azaleas , roses , perennial plants and mushroom spawn 12%

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 : 52.0450 — Orchids (family Orchidaceae) and Anthurium . . 15%

30. 12 . 85 Official Journal of the European Communities No L 352/ 207

CCT Order heading Description Rate of duty No No

06.03 A. ex II . From 1 November to 31 May : (cont'd) 52.0460 — Orchids (family Orchidaceae) and Anthurium . . 15% ex B. Other : 52.0470 — Cut flowers , not further prepared than dried 7% — Cut flowers , dyed , bleached, impregnated or otherwise 52.0480 prepared 15%

06.04 Foliage , branches and other parts (other than flowers or buds) of trees , shrubs , bushes and other plants, and mosses , lichens and grasses , being goods of a kind suitable for bouquets or ornamental purposes, fresh , dried , dyed , bleached, impregnated or otherwise prepared : B. Other : 52.0490 I. Fresh 7% 52.0500 II . Not further prepared than dried 2% 52.0510 III . Other 14%

07.01 Vegetables , fresh or chilled : G. Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots : 52.0520 III . Horse-radish (Cochlearia armoracia) 13 % 52.0525 ex K. Asparagus, from 1 October to 31 January 12% T. Other : ex I. Courgettes , from 1 January to the last day of 52.0530 February 9% 52.0535 ex II . Aubergines, from 1 January to 31 March 9% ex III . Other : 52.0540 — Okra ( Hibiscus esculentus L. or Abelmoschus esculentus ( L.) Moench); Moringa oleifera (drumsticks) Free 52.0545 — Pumpkins and courges , from 1 January to last day of February 9% 52.0550 — Other, excluding celery sticks and parsley, from 1 January to 31 March 9%

07.02 Vegetables (whether or not cooked), preserved by freezing : ex B. Other : — Okra ( Hibiscus esculentus L. or Abelmoschus esculen­ 52.0560 tus ( L.) Moench) 13%

07.03 Vegetables provisionally preserved in brine, in sulphur water or in other preservative solutions , but not specially prepared for imme­ diate consumption : ex E. Other vegetables : — Okra ( Hibiscus esculentus L. or Abelmoschus esculen­ 52.0570 tus ( L.) Moench) Free 52.0575 — Bamboo shoots 6%

No L 352/208 Official Journal of the European Communities 30. 12 . 85

CCT Order No heading Description Rate of duty No

07.04 Dried , dehydrated or evaporated vegetables, whole, cut, sliced, broken or in powder but not further prepared : ex B. Other : 52.0580 — Mushrooms , excluding cultivated mushrooms 8% 52.0590 — Horse-radish (Cochlearia armoracia) Free — Okra ( Hibiscus esculentus L. or Abelmoschus esculen­ 52.0600 tus ( L.) Moench) . : 11 % — Sweet peppers with a humidity content of 9,5 % or 52.0610 less 12%

07.05 Dried leguminous vegetables , shelled, whether or not skinned or split : B. Other : I. Peas (including chick peas) and beans (of the genus ' Phaseolus '): 52.0620 — Beans of the genus ' Phaseolus' Free 52.0630 — Chick peas of the species ' Cicer arietinum ' Free 52.0640 — Other 2% 52.0640 — Beans of the genus ' Phaseolus' Free III . Other : 52.0650 — Cajan peas of the species 'Cajanus cajan ' Free 52.0660 — Other 3 %

07.06 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and other similar roots and tubers with high starch or inulin con­ tent, fresh or dried , whole or sliced ; sago pith : 52.0670 B. Other Free

08.01 Dates , bananas , coconuts , brazil nuts , cashew nuts, pineapples , avocados, mangoes, guavas and mangosteens , fresh or dried, shelled or not : ex A. Dates — For industrial tranformation, excluding the manufac­ ture of alcohol , or for conditioning for retail sale in im­ mediate packings with a net capacity of 1 1 kg or 52.0680 less (a) 8% ex B. Bananas : 52.0690 — Dried Free 52.0700 D. Avocados 6% 52.0710 E. Coconuts Free H. Other : 52.0720 — Mangosteens , guavas Free 52.0730 — Mangoes 4%

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

30. 12 . 85 Official Journal of the European Communities No L 352 / 209

CCT Order heading Description Rate of duty No No

08.02 Citrus fruit, fresh or dried : B. Mandarins ( including tangerines and satsumas); Clementines , wilkings and other similar citrus hybrids : 52.0733 ex I. Clementines , from 15 May to 15 September 16% 52.0735 ex II . = Other, from 15 May to 15 September 16% ex E. Other : — Limes and limettes (Citrus aurantifolia var. Lumio and 52.0740 var. Limetta) 9,6 %

08.05 Nuts other than those falling within heading No 08.01 , fresh or dried, shelled or not : 52.0750 D. Pistachios Free 52.0760 E. Pecans Free 52.0770 F. Areca (or betel ) and cola Free 52.0780 ex G. Other ( excluding hazelnuts) Free

08.07 Stone fruit, fresh : 52.0790 E. Other 7 %

08.08 Berries fresh : 52.0800 C. Bilberries (fruit of the species Vaccinium myrtillus) Free 52.0810 E. Papaws Free F. Other : I. Fruit of the species Vaccinium macrocarpum and Vaccin­ 52.0820 ium corymbosum 3% 52.0825 II . Other 5%

ex 08.09 Other fruit, fresh : 52.0830 — Rose-hips fruit Free 52.0840 — Watermelons from 1 November to 30 April 6,5 % 52.0850 — Others excluding melons and watermelons 6%

08.10 Fruit ( whether or not cooked), preserved by freezing, not contain­ ing added sugar : 52.0860 ex B. — Bilberries (fruit of the species Vaccinium myrtillus) . . . 7% — Blackberries (brambleberries), mulberries and cloud­ 52.0870 berries 8% C. Fruit of the species Vaccinium myrtilloides and Vaccinium 52.0880 angustifolium 3% ex D. Other : 52.0890 — Quinces 11 % — Fruit falling within heading Nos 08.01 , 08.02 D, 08.08 B, E and F and 08.09, excluding pineapples , melons 52.0900 and watermelons 6% 52.0910 — Rose-hips fruit Free

No L 352 / 210 Official Journal of the European Communities 30 . 12 . 85

CCT Order No heading Description Rate of duty No

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): 52.0920 C. Papaws Free

52.0930 D. Bilberries (fruit of the species Vaccinium myrtillus) 2%

E. Other :

52.0940 — Quinces 4% — Fruit falling within heading Nos 08.01 , 08.02 D, 08.08 B and F and 08.09 , excluding pineapples , melons and 52.0950 watermelons Free

08.12 Fruit, dried , other than that falling within heading Nos 08.01 , 08.02 , 08.03,08.04 or 08.05 : 52.0960 A. Apricots 5,5 % 52.0965 ex D. Pears 4% 52.0970 E. Papaws Free ex G. Other :

52.0980 — Tamarind (pods , pulp) Free 52.0990 — Rose-hips fruit Free

08.13 Peel of melons and citrus fruit, fresh , frozen , dried or provisionally preserved in brine , in sulphur water or in other preservative solu­ 52.1000 tions Free

09.01 Coffee, whether or not roasted or free of caffeine ; coffee husks and skins ; coffee substitutes containing coffee in any proportion : A. Coffee : I. Unroasted : 52.1010 b) Free of caffeine 9% II . Roasted : 52.1020 a) Not free of caffeine 12 % 52.1030 b) Free of caffeine 13 % 52.1040 B. Husks and skins 8% 52.1050 14% C. Coffee substitutes containing coffee in any proportion

09.02 Tea : 52.1060 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 : 52.1070 b) Other 4%

30 . 12 . 85 Official Journal of the European Communities No L 352 / 211

CCT Order heading Description No Rate of duty No

09.04 A. II . Pimento : (cont'd) 52.1080 c) Other 5% B. Crushed or ground : 52.1090 I. Pimento of the genus 'Capsicum ' 5% 52.1100 II . Other 4%

09.06 Cinnamon and cinnamon-tree flowers : 52.1110 A. Ground Free 52.1120 B. Other Free

52.1130 09.07 Cloves (whole fruit, cloves and stems) 10%

09.08 Nutmeg, mace and cardamoms : A. Neither crushed nor ground : II . Other : 52.1140 a) Nutmeg Free B. Crushed or ground : 52.1150 I. Nutmeg Free 52.1160 II . Mace Free

09.09 Seeds of anise, badian , fennel , coriander, cumin, caraway and jun­ iper : A. Neither crushed nor ground : 52.1170 I. Aniseed Free 52.1180 II . Badian seed 7% III . Seeds of fennel , coriander, cumin , caraway and juniper : b) Other : 52.1190 2 . Other Free B. Crushed or ground : 52.1200 I. Badian seed 7% 52.1210 III . Other Free

09.10 Thyme, saffron and bay leaves ; other spices : A. Thyme : I. Neither crushed nor ground : 52.1220 b) Other 11 % 52.1230 II . Crushed or ground 13 % 52.1240 B. Bay leaves 12% F. Other spices , including the mixtures referred to in Note 1 (b) to this Chapter : 52.1250 I. Neither crushed nor ground Free II . Crushed or ground : 52.1260 b) Other 3%

No L 352 /212 30 . 12 . 85 Official Journal of the European Communities

CCT Order No heading Description Rate of duty No

11.04 Flour of the dried leguminous vegetables falling within heading No 07.05 or of the 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 head­ 52.1270 2% ing No 07.05 B. Flour of the fruits falling within any heading in Chapter 8 : 52.1280 I. Of bananas Free II . Other : 52.1290 — Chestnuts 7,5 % 52.1300 — Not specified 2%

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 : 52.1320 B. Liquorice roots Free 52.1330 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 : 52.1360 I. Not decorticated, crushed or ground Free 52.1370 II . Other 6% 52.1380 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 : 52.1390 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 : 52.1400 III . Of quassia amara Free 52.1410 IV . Of liquorice Free (*) V. Of pyrethrum and of the roots of plants containing 52.1420 rotenone Free VII . Intermixtures of vegetable extracts, for the manufacture 52.1430 of beverages or of food preparations Free VIII . Other : 52.1440 a) Medicinal Free B. Pectic substances , pectinates and pectates : ex I. Dry, excluding apple, pear and quince pectic sub­ 52.1450 stances 12% ex II . Other, excluding apple, pear and quince pectic sub­ 52.1460 stances 7%

30 . 12 . 85 Official Journal of the European Communities No L 352 /213

CCT Order heading Description Rate of duty No No

13.03 C. Agar-agar and other mucilages and thickeners derived from (cont'd) vegetable products :

52.1470 I. Agar- agar Free

U. Mucilages and thickeners extracted from locust beans or 52.1480 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 :

52.1490 II . Other Free

52.1500 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 :

52.1510 II . Other Free

B. Tallow oil for industrial uses other than the manufacture of 52.1520 foodstuffs for human consumption ( a) Free

52.1530 C. Other 5%

15.04 Fats and oils , of fish and marine mammals , whether or not re­ fined :

A. Fish-liver oil :

I. Of a vitamin A content not exceeding 2 500 international 52.1540 units per gram Free

15.05 Wool grease and fatty substances derived therefrom (including lanolin ):

52.1550 A. Wool grease, crude Free

52.1560 B. Other Free

15.06 Other animal oils and fats (including neat's foot oils and fats from 52.1570 bones or waste) Free

15.07 Fixed vegetable oils , fluid or solid, crude , refined or purified :

52.1580 B. China-wood and oiticica oil ; myrtle wax and Japan wax Free

C. Castor oil :

52.1590 II . Other 6%

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

No L 352 / 214 Official Journal of the European Communities 30 . 12 . 85

CCT Order No heading Description Rate of duty No

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

a) Crude : 52.1600 1 . Palm oil 2,5 % ex 3 . Other, excluding linseed oil, groundnut oil , 52.1610 sunflower seed oil and colza oil 2,5 %

b) Other : ex 2 . Other : 52.1620 — Palm kernel and coconut oil 6,5 % II . Other : a) Palm oil : 52.1630 1 . Crude 4% 52.1640 2 . Other 12% b) Other : 1 . Solid, in immediate packings of a net capacity of 52.1650 1 kg or less 18% 2 . Solid , other ; fluid : ex aa) Crude : 52.1660 — Palm kernel and coconut oil 7% ex bb) Other : 52.1670 — Palm kernel and coconut oil 13%

15.10 Fatty acids ; acid oils from refining ; fatty alcohols : 52.1680 A. Stearic acid Free 52.1690 B. Oleic acid 3% 52.1700 C. Other fatty acids ; acid oils from refining Free 52.1710 D. Fatty alcohols 5 %

15 . Glycerol and glycerol lyes : 52.1720 A. Crude glycerol and glycerol lyes Free 52.1730 B. Other, including synthetic glycerol Free

15.12 Animal or vegetable oils and fats , wholly or partly hydrogenated, or solidified or hardened by any other process, whether or not re­ fined , but not further prepared : 52.1740 A. In immediate packings of a net capacity of 1 kg or less 16% 52.1750 B. Other 11 %

15.15 . Spermaceti , crude, pressed or refined, whether or not coloured ; beeswax and other insect waxes, whether or not coloured : 52.1760 A. Spermaceti, crude, pressed or refined, whether or not coloured Free

30. 12 . 85 No L 352 /215 Official Journal of the European Communities

CCT Order No heading Description Rate of duty No

15.15 B. Beeswax and other insect waxes, whether or not coloured : (cont'd) 52.1770 II . Other Free

15.16 Vegetable waxes, whether or not coloured : 52.1780 B. Other Free

15.17 Degras ; residues resulting from the treatment of fatty substances or animal or vegetable waxes : 52.1790 A. Degras Free B. Residues resulting from the treatment of fatty substances or animal or vegetable waxes : II . Other : 52.1800 a) Oil foots and dregs ; soapstocks Free 52.1810 b) Other Free

16.02 Other prepared or preserved meat or meat offal : A. Liver : 52.1820 I. Goose or duck liver 14 % B. Other : II . Game or rabbit meat or offal : 52.1830 — Game 8% 52.1840 — Rabbit 14 % III . Other : b) Other : 1 . Containing bovine meat or offal : ex bb) Other : 52.1850 — Prepared or preserved bovine tongue 17 % 2 . Other : aa) Of sheep or goats : 52.1860 — Of sheep 18 % 52.1870 — Of goats 16 % 52.1880 bb) Other 16 %

16.03 Meat extracts , meat juices and fish extracts, in immediate pack­ ings of a net capacity of : 52.1890 B. More than 1 kg but less than 20 kg Free 52.1900 C. 1 kg or less 5%

16.04 Prepared or preserved fish, including caviar and caviar substitutes : A. Caviar and caviar substitutes : 52.1910 I. Caviar ( sturgeon roe) 12 % (**) 52.1920 II . Other 14 % (**) 52.1930 B. Salmonidae 4 % (**)

No L 352 /216 Official Journal of the European Communities 30 . 12 . 85

CCT Order No heading Description Rate of duty No

16.04 ex F. Bonito ( Sarda spp), mackerel and anchovies : (cont'd) 52.1940 — Bonito ( Sarda spp) 18 % (**) 52.1945 — Mackerel 19 % (**) G. Other :

I. Fillets , raw , coated with batter or breadcrumbs , deep 52.1950 frozen 10% (**) 52.1960 11 . Other 9 % (**)

16.05 Crustaceans and molluscs, prepared or preserved : 52.1970 A. Crabs 6 % (**) ex B. Other, excluding shrimps of the Crangon spp type and 52.1980 snails other than seasnails 6 % (**)

17.04 Sugar confectionery, not containing cocoa : A. Liquorice extract containing more than 10 % by weight of suc­ 52.1990 rose but not containing other added substances 9% 52.2000 B. Chewing gum 2 % -t- vc with a max. of 23 % 52.2010 C. White chocolate 4 % + vc with a max. of 27 % + ads 52.2020 D. Other 6 % + vc with a max. of 27% + ads

52.2030 18.03 Cocoa paste (in bulk or in block), whether or not defatted 11 %

52.2035 18.04 Cocoa butter, including cocoa fat or oil 8%

52.2040 18.05 Cocoa powder, unsweetened 9%

18.06 Chocolate and other food preparations containing cocoa : A. Cocoa powder, not otherwise sweetened than by the addition 52.2050 of sucrose 3 % + vc C. Chocolate and chocolate goods, whether or not filled ; sugar confectionery and substitutes therefor made from sugar substi­ 52.2060 tution products, containing cocoa 9 % + vc 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 :

30. 12 . 85 Official Journal of the European Communities No L 352 / 217

CCT Order heading Description Rate of duty No No

19.02 B. Other : (cont 'd) I. Containing malt extract and not less than 30 % by weight 52.2070 of reducing sugars (expressed as maltose) Free -l-vc II . Other : — Preparations based on flour of leguminous vegetables in the form of sun-dried discs of dough, known as 52.2080 ' papad ' Free 52.2090 — Other Free + vc

ex 19.04 Tapioca and sago , excluding tapioca and sago substitutes ob­ 52.2100 tained from potato or other starches 2 % -I- vc

19.05 Prepared foods obtained by the swelling or roasting of cereals or 52.2110 cereals products (puffed rice, corn flakes and similar products) . . . Free + vc

9.07 Bread , ships ' biscuits and other ordinary bakers' wares, not con­ taining added sugar, honey, eggs , fats , cheese or fruit, communion wafers , empty cachets of a kind suitable for pharmaceutical use , sealing wafers, rice paper and similar products : 52.2120 A. Crispbread vc with a max . of 24 % + adf 52.2130 B. Matzos Free + vc with a max . of 20 % + adf C. Communion wafers, empty cachets of a kind suitable for phar­ maceutical use , sealing wafers , rice paper and similar prod­ 52.2140 ucts Free + vc 52.2150 D. Other 4 % + vc

19.08 Pastry, biscuits , cakes and other fine bakers ' wares, whether or not containing cocoa in any proportion : 52.2160 A. Gingerbread and the like Free -I- 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 : 52.2170 ex C. Other, excluding ' mixed pickles ' and sweet peppers 14%

20.02 Vegetables prepared or preserved otherwise than by vinegar or acetic acid : 52.2180 B. Truffles 14% 52.2190 D. Asparagus 20% 52.2200 E. Sauerkraut 15% 52.2210 ex F. Capers 12% ex H. Other, including mixtures : 52.2220 — Moringa oleifera (drumsticks) Free 52.2225 — Bamboo shoots 11 %

No L 352 /218 Official Journal of the European Communities 30 . 12 . 85

CCT Order heading Description Rate of duty No 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, 52.2230 melons and watermelons 6 % + ( 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 , 52.2240 melons and watermelons 6%

20.04 Fruit, fruit-peel and parts of plants , preserved by sugar (drained, glace or crystallized ):

B. Other :

ex I. With a sugar content exceeding 13 % by weight :

— Fruit falling within heading Nos 08.01 , 08.02 D, 08.08 B, E and F and 08.09, excluding pineapples , 52.2250 melons and watermelons 6 % + ( 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 , 52.2260 melons and watermelons 6%

20.05 Jams, fruit jellies , marmalades, fruit puree and fruit pastes, being cooked preparations , whether or not containing added sugar :

B. Jams and marmalades of citrus fruit :

ex I. With a sugar content exceeding 30 % by weight, exclud­ 52.2270 ing orange jam and marmalade 19 % + ( L)

ex II . With a sugar content exceeding 13 % but not exceeding 52.2280 30 % by weight, excluding orange jam and marmalade . 19 % + ( L)

52.2290 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 52.2300 pineapples, melons and watermelons 8 % + (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 52.2310 watermelons 8 % + ( L)

ex III . Other :

— Fruit falling within heading Nos 08.01 , 08.08 B, E and F and 08.09 , excluding pineapples, melons and 52.2320 watermelons 8%

30 . 12 . 85 Official Journal of the European Communities No L 352 / 219

CCT Order No heading Description Rate of duty No

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 :

1 . Of more than 1 kg :

52.2330 — Almonds , walnuts and hazelnuts 12 % (*)

52.2340 — Other 6%

II . Of 1 kg or less :

52.2350 — Almonds , walnuts and hazelnuts 14 % (*)

52.2360 — Other 6% B. Other :

I. Containing added spirit : 52.2370 a) Ginger 0%

b) Pineapples, in immediate packings of a net capacity :

1 . Of more than 1 kg :

aa) With a sugar content exceeding 1 7 % by 52.2380 weight 10 % + ( L)

52.2390 bb) Other 10%

2 . Of 1 kg or less :

aa ) With a sugar content exceeding 19% by 52.2400 weight 10 % + (L)

52.2410 bb) Other 10%

c) Grapes : 52.2420 1 . With a sugar content exceeding 13 % by weight . . 25% + ( L) 52.2430 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 1 3 % by 52.2440 weight 25% + ( L)

52.2450 bb) Other 25% 2 . Of lkg or less : aa) With a sugar content exceeding 1 5 % by 52.2460 weight 25 % + ( L)

52.2470 bb) Other 25% e) Other fruits : ex 1 . With a sugar content exceeding 9 % by weight, 52.2480 excluding cherries 25 % + (L) 52.2490 ex 2 . Other, excluding cherries 25% f) Mixtures of fruit :

52.2500 1 . With a sugar content exceeding 9 % by weight . . . 25 % + (L) 52.2510 2 . Other 25%

No L 352 /220 30. 12 . 85 Official Journal of the European Communities

CCT Order heading Description Rate of duty No No

20.06 B. II . Not containing added spirit : (cont 'd) a) Containing added sugar, in immediate packings of a net capacity of more than 1 kg :

52.2520 2 . Grapefruit segments 10 % + ( L)

3 . Mandarins (including tangerines and satsu­ mas); Clementines, wilkings and other similar 52.2530 citrus hybrids 19 % + (L) (*)

52.2540 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 52.2550 pineapples , melons and watermelons 6 % + (L)

52.2560 Tamarind (pods, pulp) 7 % + ( L)

9 . Mixtures of fruit :

ex aa) Mixtures in which no single fruit ex­ ceeds 50 % of the total weight of the fruits :

— Mixtures of two or more fruits fall­ ing within heading Nos 08.01 , 08.08 B, E and F and 08.09 , exclud­ 52.2570 ing melons and watermelons 9 % + ( L)

b) Containing added sugar, in immediate packings of a net capacity of 1 kg or less ;

52.2580 2 . Grapefruit segments 10 % + ( L)

3 . Mandarins (including tangerines and satsu­ mas); Clementines, wilkings and other similar 52.2590 citrus hybrids 19 % + ( L) (*)

52.2600 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 52.2610 pineapples , melons and watermelons 7% + (L)

9 . Mixtures of fruit :

ex aa) Mixtures in which no single fruit ex­ ceeds 50 % of the total weight of the fruits :

— Mixtures of two or more fruits fall­ ing within heading Nos 08.01 , 08.08 B , E and F and 08.09, excluding 52.2620 melons and watermelons 7% + ( L)

30. 12 . 85 Official Journal of the European Communities No L 352 / 221

CCT Order No heading Description Rate of duty No

20.06 B. II . c) Not containing added sugar, in immediate packings (cont 'd) of a net capacity :

1 . Of 4,5 kg or more :

ex dd) Other fruits :

— Fruit falling within heading Nos 08.01 , 08.08 B, E and F and 08.09, excluding 52.2630 pineapples, melons and watermelons . 6%

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 52.2640 fruits 9%

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 52.2650 pineapples , melons and watermelons . 6%

— 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 52.2660 fruits 10%

20.07 Fruit juices (including grape must) and vegetable juice , whether or not containing added sugar, but unfermented and not containing spirit :

A. Of a density exceeding 1,33 g/ cm3 at 20° C :

III . Other :

ex a) Of a value exceeding 30 ECU per 100 kg net weight :

52.2670 — Fruit falling within subheading 08.01 A Free

52.2680 — Fruit falling within subheading 08.02 D 28%

— Fruit falling within heading Nos 08.01 , 08.08 B, E and F and 08.09 , excluding dates, 52.2690 pineapples , melons and watermelons 8%

ex b) Other

— Fruit falling within heading Nos 08.01 , 08.08 B, E and F and 08.09, excluding pineap­ 52.2700 ples , melons and watermelons 8 % + (L)

52.2710 — Fruit falling within subheading 08.02 D 28% + ( L)

No L 352 /222 Official Journal of the European Communities 30 . 12 . 85

CCT Order No heading Description Rate of duty No

20.07 B. Of a density of 1,33 g/cm3 or less at 20° C : (cont 'd) II . Other :

a) Of a value exceeding 30 ECU per 100 kg net weight :

52.2740 8% 2 . Grapefruit juice

3 . Lemon juice or other citrus juices :

ex aa) Containing added sugar :

52.2750 — Excluding lemon juice 13 % (*)

ex bb) Other :

52.2760 — Excluding lemon juice 13 % (*)

4. Pineapple juice :

52.2770 aa) Containing added sugar 17 % + ( L) (*)

52.2780 bb) Other 17 % (*)

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 52.2790 pineapples , melons and watermelons . 8%

— Other, excluding apricot and peach 52.2800 juices 17%

ex bb) Other :

— Fruit falling within heading Nos 08.01 , 08.08 B , E and F and 08.09, excluding 52.2810 pineapples , melons and watermelons . 8%

— Other, excluding apricot and peach 52.2820 juices 18%

7 . Mixtures : ex bb) Other, excluding mixtures containing, either separately or together, over 25 % of grape , citrus fruit, pineapple, apple, pear, tomato , apricot or peach juice :

52.2830 11 . Containing added sugar 17 % (*)

52.2840 22 . Other 1 8 % (*)

b) Of a value of 30 ECU or less per 100 kg net weight :

2 . Grapefruit juice :

aa) With an added sugar content exceeding 30 % 52.2850 by weight 8 % + ( L)

52.2860 bb) Other 8%

4. Other citrus fruit juices :

aa) With an added sugar content exceeding 30 % 52.2870 by weight 14 % + ( L) (*)

bb) With an added sugar content of 30 % or less 52.2880 by weight 14 % (*)

52.2890 cc) Not containing added sugar 15 % (*)

30. 12 . 85 Official Journal of the European Communities No L 352 / 223

CCT Order heading Description Rate of duty No No

20.07 B. II . b) 5 . Pineapples juice : (cont 'd) aa) With an added sugar content exceeding 30 % 52.2900 by weight 17 % + (L) (*) bb) With an added sugar content of 30 % or less 52.2910 by weight 17 % (*) 52.2920 cc) Not containing added sugar 17 % (*) 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 52.2930 watermelons 8 % + ( L) — Other, excluding apricot and peach 52.2940 juices 17 % + (L) ex bb) Within 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 52.2950 watermelons 8% — Other, excluding apricot and peach 52.2960 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 52.2970 watermelons 8% — Other, excluding apricot and peach 52.2980 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 : 1 1 . With an added sugar content exceed­ 52.2990 ing 30 % by weight 17 % + (L) (*) 22 . With an added sugar content of 30% 52.3000 or less by weight 17 % (*)

52.3010 33 . Not containing added sugar 1 8 % (*)

21.02 Extracts , essences or concentrates , of coffee, tea or mate and pre­ parations with a basis of those extracts , essences or concentrates ; roasted chicory and other roasted coffee substitutes and extracts, essences and concentrates thereof : 52.3020 ex A. Essences or concentrates of coffee 9% B. Extracts , essences or concentrates of tea or mate and pre­ parations with a basis of those extracts, essences or concen­ 52.3030 trates Free C. Roasted chicory and other roasted coffee substitutes : 52.3040 II . Other 2 % -(- vc

No L 352 / 224 Official Journal of the European Communities 30. 12 . 85

CCT Order No heading Description Rate of duty No

21.02 D. Extracts, essences and concentrates of roasted chicory and (cont 'd) other roasted coffee substitutes : 52.3050 II . Other 2 % + vc

21.03 Mustard flour and prepared mustard :

A. Mustard flour, in immediate packings of a net capacity :

52.3060 I. Of 1 kg or less Free

52.3070 II . Of more than 1 kg Free

52.3080 B. Prepared mustard 7%

2 . 04 Sauces ; mixed condiments and mixed seasonings : 52.3090 B. Sauces with a basis of tomato puree 6% ex C. Other : 52.3100 — Products with a tomato ketchup basis 7%

52.3110 — Other, excluding sauces with a vegetable oil basis 5%

21.05 Soups and broths , in liquid, solid or powder form ; homogenized composite food preparations : 52.3120 A. Soups and broths , in liquid , solid or powder form 11 %

52.3130 B. Homogenized composite food preparations 17 %

21.06 Natural yeasts (active or inactive); prepared baking powders : A. Active natural yeasts :

52.3140 I. Culture yeast 8% II . Baker's yeast : 52.3150 a) Dried 4 % -I- vc 52.3160 b) Other 4 % + vc 52.3170 III . Other 10%

B. Inactive natural yeasts : I. In tablet, cube or similar form , or in immediate packings 52.3180 of a net capacity of 1 kg or less 6%

52.3190 II . Other Free 52.3200 C. Prepared baking powders 3%

21.07 Food preparations not elsewhere specified or included : A. Cereals in grain or ear form , pre-cooked or otherwise pre­ pared : 52.3210 I. Maize 3 % + vc 52.3220 II . Rice 3 % + vc 52.3230 III . Other 2 % + vc

30. 12 . 85 Official Journal of the European Communities No L 352 / 225

CCT Order No heading Description Rate of duty No

21.07 G. Other : (cont'd) I. Containing no milkfats or containing less than 1,5 % by weight of such fats : a) Containing no sucrose or containing less than 5 % weight of sucrose (including invert sugar expressed as sucrose ): ex 1 . Containing no starch or less than 5% by weight of starch : 52.3250 — Palm tree cores 7% — Dried plasma, obtained from the fresh blood of cattle added to citric sodium , con­ taining 73,3 % or more but less than 90 % 52.3255 by weight of proteins Free

22.01 Waters, including spa waters and aerated waters ; ice and snow : 52.3260 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 vege­ table juices within heading No 20.07 : 52.3270 A. Not containing milk or milkfats 6%

52.3280 22.03 Beer made from malt 14%

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 : — Tequilla, Pisco and Singani 1,30 ECU per hi per % vol of alcohol + 5 ECU 52.3290 per hi

23.01 Flours and meals, of meat offals , fish , crustaceans or molluscs, un­ fit for human consumption , greaves : 52.3300 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 : 52.3310 B. Of leguminous vegetables 3%

23.06 Products of vegetable origin of a kind used for animal food, not elsewhere specified or included : 52.3320 B. Other Free

No L 352 /226 30 . 12 . 85 Official Journal of the European Communities

CCT Order heading Description Rate of duty No No

23.07 Sweetened forage ; other preparations of a kind used in animal feeding : 52.3330 A. Fish or marine mammal solubles Free 52.3340 C. Other 3% 24.02 Manufactured tobacco ; tobacco extracts and essences : 52.3350 A. Cigarettes 82 % (*) 52.3360 B. Cigars 41 % (*) 52.3370 C. Smoking tobacco 100 % (*) 52.3380 D. Chewing tobacco and snuff 45 % (*) E. Other, including agglomerated tobacco ; in the form of sheets 52.3390 or strip 18 % (*)

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 agri­ cultural 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 .

30 . 12 . 85 No L 352 /227 Official Journal of the European Communities

ANNEX III

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

A. INDEPENDENT COUNTRIES

208 Algeria 488 Guyana 520 Paraguay 330 Angola 424 Honduras 504 Peru 459 Antigua and Barbuda 664 India 708 Philippines 528 Argentina 700 Indonesia 644 Qatar 453 Bahamas 616 Iran 066 Romania 640 Bahrain 612 Iraq 632 Saudi Arabia 469 Barbados 272 Ivory Coast 248 Senegal 421 Belize 464 Jamaica 706 Singapore 516 Bolivia 628 Jordan 806 Solomon Islands 508 Brazil 696 Kampuchea (Cambodia) 728 South Korea 703 Brunei Darussalam 346 Kenya 669 Sri Lanka 676 Burma 812 Kiribati 449 St Christopher and Nevis 302 Cameroon 636 Kuwait 465 St Lucia 512 Chile 604 Lebanon 467 St Vincent 720 China 268 Liberia 492 Surinam 480 Colombia 216 Libya 393 Swaziland 318 Congo 370 Madagascar 608 Syria 436 Costa Rica 701 Malaysia 680 Thailand 448 Cuba 228 Mauritania 472 Trinidad and Tobago 600 Cyprus 373 Mauritius 212 Tunisia 460 Dominica 412 Mexico 807 Tuvalu 456 Dominican Republic 204 Morocco 647 United Arab Emirates 500 Ecuador 366 Mozambique 524 Uruguay 220 Egypt 803 Nauru 816 Vanuatu 428 El Salvador 432 Nicaragua 484 Venezuela 815 Fiji 288 Nigeria 690 Vietnam 314 Gabon 649 Oman 048 Yugoslavia 276 Ghana 662 Pakistan 322 Zaire 473 Grenada 442 Panama 378 Zambia 416 Guatemala 801 Papua New Guinea 382 Zimbabwe

(') The code number preceding the name of each beneficiary country or territory is that given in 'Geonomenclature ' ( Regula­ tion ( EEC ) No 3431 / 85 ( OJ No L 326, 6 . 12 . 1985 , p. 17 ).

No L 352 / 228 Official Journal of the European Communities 30 . 12 . 85

B. COUNTRIES AND TERRITORIES

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

808 American Oceania (') 802 Australian Oceania ( Christmas Island , Cocos ( Keeling) Islands, Heard Island and McDon­ ald Islands, Norfolk Island) 413 Bermuda 357 British Indian Ocean Territory 463 Cayman Islands 529 Falkland Islands and Falkland dependencies 822 French Polynesia 044 Gibraltar 406 Greenland (2) 740 Hong Kong 743 Macao 377 Mayotte 476 Netherlands Antilles 809 New Caledonia and dependencies 814 New Zealand Oceania (Tokelau and Niue Islands ; Cook Islands) 813 Pitcairn 890 Polar regions ( French Southern and Antarctic Territories, Australian Antarctic Territories , British Antarctic Territories) 329 St Helena and St Helena dependencies 454 Turks and Caicos Islands 457 Virgin Islands of the United States 81 1 Wallis and Futuna Islands 455 West Indies

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

(') American Oceania includes : Guam , American Samoa (including Swain 's Island), Midway Islands, Johnston and Sand Islands , Wake Island and the Trust Territory of the Pacific Is­ lands (the Caroline, Marianas and Marshall Islands). ( 2 ) As from the entry into force of the Treaty, signed in Brussels on 13 March 1984, amending the treaties establishing the European Communities with regard to Greenland or of interim mea­ sures agreed in the Council .

30 . 12 . 85 Official Journal of the European Communities No L 352/ 229

ANNEX IV

List of products mentioned in Article 1 (3) (a)

Order No

57.0010 01.01 Live horses, asses, mules and hinnies

57.0020 01.04 A II Pure-bred breeding animals , goats, live (b)

57.0030 01.06 Other live animals

57.0040 02.01 A I Meat of horses , asses, mules and hinnies, fresh, chilled or frozen

57.0050 02.01 A 1 1 1 b) Meat of swine, other than domestic swine , fresh, chilled or frozen

57.0060 02.01 B II a) Offals of horses , asses , mules and hinnies, fresh, chilled or frozen

57.0070 02.01 B II b) Offals of bovine animals , fresh , chilled or frozen

57.0080 02.01 B II d ) Other offals , fresh , chilled or frozen

57.0090 02.04 Other meat and edible meat offals , fresh, chilled or frozen

57.0100 02.06 A , Horsemeat , salted , in brine or dried

57.0110 02.06 C I b) Offals of bovine animals , salted, in brine , dried or smoked

57.0120 02.06 C II b ) Offals of sheep and goats , salted , in brine, dried or smoked

57.0130 02.06 C III Other meat and edible meat offals , salted , in brine, dried or smoked

57.0140 CHAPTER 3 FISH , CRUSTACEANS AND MOLLUSCS

57.0150 04.05 A II Eggs in shell , other than poultry eggs, fresh or preserved

57.0160 04.06 Natural honey

57.0170 04.07 Edible products of animal origin, not elsewhere specified or included

57.0180 CHAPTER 5 PRODUCTS OF ANIMAL ORIGIN , NOT ELSEWHERE SPECIFIED OR INCLUDED

57.0190 CHAPTER 6 LIVE TREES AND OTHER PLANTS ; BULBS , ROOTS AND THE LIKE ; CUT FLOWERS AND ORNAMENTAL FOLIAGE

57.0200 07.01 A Potatoes , fresh or chilled

57.0210 07.01 F Leguminous vegetables, shelled or unshelled, fresh or chilled

57.0220 07.01 G III Horse-radish (Codilearia armoracia)

(a) Agricultural products qualifying under the ordinary arrangements for exemption or total temporary suspen­ sion of the Common Customs Tariff are only token entries . (b) Entry under this subheading is subject to conditions to be determined by the competent authorities .

No L 352 / 230 Official Journal of the European Communities 30 . 12 . 85

Order No

57.0226 ex 07.01 K Asparagus , from 1 October to 31 January

57.0230 07.01 S Sweet peppers , fresh or chilled

57.0240 07.01 T Other vegetables, fresh or chilled

57.0250 07.02 B Other vegetables (whether or not cooked), preserved by freezing

57.0260 ex 07.03 Vegetables provisionally preserved in brine, in sulphur water or in other preser­ vative solutions , but not specially prepared for immediate consumption , exclud­ ing olives (07.03 A)

57.0270 07.04 A Onions, dried, dehydrated or evaporated, whole, cut, sliced, broken or in pow­ der, but not further prepared

57.0280 ex 07.04 B Other dried , dehydrated or evaporated vegetables, whole, cut, sliced, broken or in powder, but not further prepared , excluding olives

57.0290 07.05 Dried leguminous vegetables , shelled , whether or not skinned or split

57.0300 07.06 B Other

57.0310 ex 08.01 Dates , bananas , coconuts , brazil nuts , cashew nuts , pineapples, avocados , man­ goes , guavas and mangosteens , fresh or dried , shelled or not, excluding fresh bananas and fresh pineapples

08.02 B Mandarins (including tangerines and satsumas); Clementines , wilkings and other similar citrus hybrids :

57.0313 ex I. Clementines , from 15 May to 15 September

57.0316 ex II . Other, from 15 May to 15 September

57.0320 08.02 D Grapefruit, fresh or dried

57.0330 08.02 E Other citrus fruit, fresh or dried

57.0340 08.05 D Pistachios, fresh or dried , shelled or not

57.0350 08.05 E Pecans , fresh or dried , shelled or not

57.0360 08.05 F Areca ( or betel ) and cola, fresh or dried , shelled or not

57.0370 ex 08.05 G Other nuts , fresh or dried , shelled or not, excluding hazelnuts

57.0380 08.07 E Other stone fruit, fresh

57.0390 08.08 C Bilberries ( fruit of the species Vaccinium myrtillus)

57.0400 08.08 E Papaws , fresh

57.0410 08.08 F Other berries, fresh

57.0420 08.09 Other fruit , fresh

57.0430 08.10 Fruit ( whether or not cooked), preserved by freezing, not containing added sugar, excluding strawberries

30. 12. 85 Official Journal of the European Communities No L 352/231

Order No

57.0440 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

57.0450 08.12 Fruit, dried , other than that falling within heading No 08.01 , 08.02 , 08.03 , 08.04 or 08.05

57.0460 08.13 Peel of melons and citrus fruit, fresh , frozen , dried, or provisionally preserved in brine , in sulphur water or in other preservative solutions

57.0470 CHAPTER 9 COFFEE, TEA, MATE AND SPICES

57.0480 10.06 A Rice for sowing (a)

57.0490 1 1 .04 A Flour of dried leguminous vegetables falling within heading No 07.05

57.0500 1 1.04 B Flour of the fruits falling within any heading in Chapter 8

57.0510 11.05 Flour, meal and flakes of potato

57.0520 1 1.08 B Inulin

57.0530 ex CHAPTER 12 OIL SEEDS AND OLEAGINOUS FRUIT ; MISCELLANEOUS GRAINS , SEEDS AND FRUIT ; INDUSTRIAL AND MEDICAL PLANTS ; STRAW AND FODDER ; EXCLUDING SUGAR BEET AND SUGAR CANE FALLING WITHIN HEADING No 12.04

57.0540 CHAPTER 13 LACS ; GUMS ; RESINS AND OTHER VEGETABLE SAPS AND EX­ TRACTS

57.0550 CHAPTER 14 VEGETABLE PLAITING MATERIALS ; VEGETABLE PRODUCTS NOT ELSEWHERE SPECIFIED OR INCLUDED

57.0560 15.02 Fats of bovine cattle, sheep or goats , unrendered ; rendered or solvent-extracted fats (including ' premier jus ') obtained from those unrendered fats

57.0570 15.03 Lard stearin , oleastearin and tallow stearin ; lard-oil, oleo-oil and tallow oil , not emulsified or mixed or prepared in any way

57.0580 15.04 Fats and oils , of fish and marine mammals, whether or not refined

57.0590 15.05 Wool grease and fatty substances derived therefrom (including lanolin)

57.0600 15.06 Other animal oils and fats (including neat's-foot oil and fats from bones or waste)

57.0610 ex 15.07 Fixed vegetable oils , fluid or solid, crude, refined or purified, excluding olive oil falling within subheading 15.07 A

57.0620 15.08 Animal and vegetable oils, boiled, oxidized , dehydrated, sulphurized, blown or polymerized by heat in vacuum or in inert gas, or otherwise modified

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

No L 352 / 232 30, 12 . 85 Official Journal of the European Communities

Order No

57.0630 15.10 Fatty acids ; acid oils from refining ; fatty alcohols

57.0640 15.11 Glycerol and glycerol lyes

57.0650 15.12 Animal or vegetable oils and fats, wholly or partly hydrogenated, or solidified or hardened by any other process, whether or not refined, but not further pre­ pared

57.0660 15.13 Margarine, imitation lard and other prepared edible fats

57.0670 15.15 Spermaceti , crude , pressed or refined, whether or not coloured ; beeswax and other insect waxes, whether or not coloured

57.0680 15.16 Vegetable waxes, whether or not coloured

57.0690 15.17 A Degras

57.0700 15.17 B II Residues resulting from the treatment of fatty substances or animal or vegetable waxes, excluding products falling within subheading 15.17 B I

57.0710 16.02 A I Other prepared or preserved liver of goose or ducks

57.0720 16.02 B II Other prepared or preserved meat or meat offal or game or rabbit

57.0730 16.02 Bill Other prepared or preserved meat or meat offal , containing bovine meat or b ) 1 bb) offal , other products than those falling within subheading 16.02 B III b) 1 aa)

57.0740 16.02 B Other prepared or preserved meat or meat offal III b) 2

57.0750 16.03 Meat extracts , meat juices and fish extracts

57.0760 16.04 Prepared or preserved fish , including caviar and caviar substitutes

57.0770 16.05 Crustaceans and molluscs , prepared or preserved

57.0780 17.04 Sugar confectionery, not containing cocoa

57.0790 CHAPTER 18 COCOA AND COCOA PREPARATIONS

57.0800 CHAPTER 19 PREPARATIONS OF CEREALS, FLOUR OR STARCH ; PASTRY­ COOKS ' PRODUCTS

57.0810 ex CHAPTER 20 PREPARATIONS OF VEGETABLES, FRUIT OR OTHER PARTS OF PLANTS, excluding :

— products falling within subheadings 20.07 A I a), A I b), 2, B I a) 1 aa), B I a) 1 bb) 22 , B I b) 1 aa) 22 and B I b) 1 bb) 22 — juice of pineapples , falling within subheadings 20.07 A III a) and A III b)

57.0820 ex CHAPTER 21 MISCELLANEOUS EDIBLE PREPARATIONS, EXCLUDING SUGAR SYRUPS FALLING WITHIN SUBHEADING 21.07 F

30 . 12 . 85 No L 352 / 233 Official Journal of the European Communities

Order No

57.0830 ex CHAPTER 22 BEVERAGES, SPIRITS AND VINEGAR, EXCLUDING PRODUCTS FALLING WITHIN HEADINGS AND SUBHEADINGS No 22.04, 22.05 , 22.07 A AND 22.09 C I 57.0840 23.01 Flours and meals, of meat , offals , fish , crustaceans or molluscs, unfit for human consumption ; greaves 57.0850 23.02 B Bran , sharps and other residues derived from the sifting, milling or working of leguminous vegetables 57.0860 23.06 B Products of vegetable origin of a kind used for animal food , not elsewhere specified or included , other than those falling within subheading 23.06 A 57.0870 23.07 A Sweetened forage ; other preparations of a kind used in animal feeding : fish or marine mammal solubles 57.0880 23.07 C Sweetened forage ; other preparations of a kind used in animal feeding, other than those products falling within subheadings 23.07 A and B 57.0890 24.02 Manufactured tobacco ; tobacco extracts and essences

No L 352 / 234 30 . 12 . 85 Official Journal of the European Communities

ANNEX V

List of least-developed developing countries

660 Afghanistan 386 Malawi 666 Bangladesh 667 Maldives 284 Benin 232 Mali 675 Bhutan 672 Nepal 391 Botswana 240 Niger 236 Burkina Faso 652 North Yemen 328 Burundi 247 Republic of Cape Verde 306 Central African Republic 324 Rwanda 244 Chad 3 1 1 Sao Tome and Principe 375 Comoros 355 Seychelles and dependencies 338 Djibouti 264 Sierra Leone 310 Equatorial Guinea 342 Somalia 334 Ethiopia 656 South Yemen 252 Gambia 224 Sudan 260 Guinea 352 Tanzania 257 Guinea Bissau 280 Togo 452 Haiti 817 Tonga 684 Laos 350 Uganda 395 Lesotho 819 Western Samoa