31986R3926

No L 373 / 126 Official Journal of the European Communities 31 . 12 . 86

COUNCIL REGULATION (EEC) No 3926/86

of 16 December 1986

applying generalized tariff preferences for 1987 in respect of certain agricultural products originating in developing countries

THE COUNCIL OF THE EUROPEAN COMMUNITIES, Whereas it is desirable therefore that the Community continue to apply generalized tariff preferences, in the context of the conclusions reached in UNCTAD and in Having regard to the Treaty establishing the European Economic Community, and in particular Article 43 accordance . with the intentions expressed in the said thereof, Committee in particular by all the preference-giving countries ; Having regard to Council Regulation ( EEC) No Whereas the temporary and non-binding nature of the 3033 /80 of 11 November 1980 laying down the trade system means that the offer may be withdrawn wholly arrangements applicable to certain goods resulting or in part at a later stage, thus maintaining the possi­ from the processing of agricultural products ('), and in bility of remedying any unfavourable situations which particular Article 12 thereof, might arise, including in the African, Caribbean and Pacific States (ACP States) following the implementa­ tion of the system ; Having regard to the proposal from the Commission (2), Whereas, when the Community proposed its general­ Having regard to the opinion of the European ized tariff preferences scheme for the second 10-year Parliament (3), period, it envisaged to analyse in 1985 the functioning of the scheme and introduce measures of adjustment that would prove necessary ; Having regard to the opinion of the Economic and Social Committee (4), Whereas experience from the application of the Com­ munity scheme in the first 15 years has shown that the Whereas, within the context of UNCTAD, the Euro­ scheme has to an appreciable extent achieved its pean Economic Community offered to grant tariff pref­ intended objectives ; whereas it is therefore appropriate to maintain its fundamental features, namely a reduc­ erences on certain processed agricultural products of Chapters 1 to 24 of the Common Customs Tariff which tion in customs duties without any restriction in the quantities imported for certain agricultural products originate in developing countries ; whereas the prefer­ listed in Annex II , and a reduction in customs duties ential treatment proposed in that offer consists, in re­ spect of certain goods which are subject to the trade within the limits of Community tariff quotas for tobacco, soluble coffee and preserved pineapples ; arrangements laid down in Regulation (EEC) No 3033 /80, of a reduction in the fixed component of the Whereas from 1 March 1986 the Kingdom of Spain and charge applicable to such goods by virtue of that Regu­ the Portuguese Republic shall apply the Community lation , and, in respect of products which are subject to system of generalized preferences, in compliance with the single customs duty, of a reduction in such duty ; Articles 178 and 365 of the Act of Accession ; whereas whereas preferential imports of the products concerned the volumes foreseen for the preferential imports in should be effected in general without quantitative 1986 have been increased to take account of this acces­ restrictions ; sion ; whereas, in this context, it is appropriate to increase the volumes opened in 1987 ; Whereas the positive role played by this system in Whereas the rates of conversion into national currency improving access for developing countries to the mar­ of the preferential amounts expressed in ECU are the kets of the preference-giving countries was recognized rates provided for in the Common Customs Tariff. at the ninth session of the UNCTAD Special Com­ mittee on Preferences ; whereas it was there agreed that Whereas in the multilateral trade negotiations, in the objectives of the generalized preferences scheme accordance with paragraph 6 of the Tokyo Declaration, would not be fully achieved by the end of 1980, that the Community reaffirmed that special treatment consequently it should be prolonged beyond the initial should, whenever possible, be granted to the least period and that an overall review of the system should developed among the developing countries ; whereas, take place in 1990 ; therefore, the agricultural products listed in Annex IV, originating in the least-developed developing countries which appear in the list in Annex V to this Regulation, (!) OJ No L 323 , 29 . 11 . 1980, p. 1 . should be totally exempt from customs duties ; 0 OJ No C 289, 17 . 11 . 1986, p. 109. 0 OJ No C 322, 15 . 12 . 1986. Whereas it is necessary to ensure equal and continuous (") OJ No C 333 , 29. 12 . 1986 . access for all Community importers to the Community

31 . 12 . 86 Official Journal of the European Communities No L 373 / 127

tariff quotas and the uninterrupted application of the preferential tariff limits opened under this Regulation rate laid down for such quotas to all imports of the and thus provision should be made for the Commission products concerned into all Member States until the to be able to take appropriate measures ; quotas are used up ; whereas the Community nature of the quotas can be respected by apportioning the Com­ munity tariff quotas among the Member States ; wher­ Whereas such methods of administration call for close eas, moreover, to this end and in the context of the and particularly rapid cooperation between the Mem­ utilization system, the actual charges against the quotas ber States and the Commission, which must, in par­ may relate only to products which have been entered ticular, be able to observe the extent to which charges for free circulation and which are accompanied by a are made against the tariff quotas and inform Member certificate of origin ; States thereof ; whereas such cooperation should be particularly close in view of the need for the Commis­ Whereas, to take account of future import trends in the sion to be able to. take appropriate measures to rein­ various Member States in respect of the tariff quotas troduce the levying of customs duties in their entirety and to mitigate any inadequacy in the fixed-scale when the ceiling is reached ; apportionment, the quotas should be divided into two tranches, the first being apportioned among the Mem­ ber States and the second held as a reserve to cover Whereas it is expedient that the Community should subsequently the requirements of Member States which authorize the importation of the products referred to in have exhausted their initial shares ; whereas, moreover, Annex II, originating in the countries and territories the reserve constituted as described tends to avoid listed in Annex III , subject to the customs duties given making the system of utilization of the quotas exces­ in respect of each of them, without quantitative limita­ sively rigid, to the detriment of each of the developing tions ; whereas the benefit of such preferential terms countries concerned, and will contribute to achieving should be reserved for products originating in the coun­ the aim already mentioned of improving the general­ tries and territories under consideration, the concept of ized preferences scheme ; 'originating products' being adopted in accordance with the procedure laid down in Article 14 of Regula­ tion (EEC) No 802/68 (3); Whereas Member States may exhaust their initial shares of the tariff quotas at different rates ; whereas to avoid disruption of supplies on this account it should Whereas it is necessary to establish complete statistics be provided that any Member State which has almost on imports admitted in accordance with the provisions used up one of its initial shares should draw an addi­ of this Regulation and to apply to the collection, prep­ tional share from the corresponding reserve ; whereas aration and transmission of these statistics Council this must be done by each Member State as and when Regulations (EEC) No 1445/72 (4), (EEC) No 3065/ each of its additional shares is almost entirely used up 75 0 and (EEC) No 1736/75 («); and repeated as many times as each of the reserves allows ; whereas each of these initial and additional shares must be available for use until the end of the Whereas, since the Kingdom of Belgium, the Kingdom qudta period ; of the Netherlands and the Grand Duchy of Luxem­ bourg are united within and jointly represented by the Whereas, however, it seems advisable to permit the Benelux Economic Union, any measure concerning the Member States to limit the exercise of their total obli­ administration of the shares allocated to that economic gation to draw on the reserve amount to at least 60 % of union may be carried out by any one of its members ; their initial share ;

Whereas if, at a specified date in the quota period, a Whereas fisheries products originating in Greenland considerable balance remains in one of the initial will benefit from a free access regime under certain shares of one or other Member State , it is essential that conditions included in a specific EEC-Greenland Fish­ that Member State return a portion of it to the corre­ eries Agreement and connected dispositions, and alter­ sponding reserve in order to prevent a part of the Com­ natively, in the event that these conditions are no munity quota from remaining unused in one Member longer met, will be subject to appropriate measures as State when it could be used in others ; concerns their import regime ;

Whereas, having regard to the rules applying to the repayment or remission of import or export duties, and Whereas in these conditions it does not appear neces­ in particular to Council Regulation (EEC) No 1430/ sary to include these products in the present Regula­ 79 (>) and Commission Regulation (EEC) No 3040/ tion, 83 (2), a procedure should be laid down to regularize imports actually made within the quotas and/or other

(3) OJ No L 148, 28 . 6. 1968 , p. 1 . (4) OJ No L 161 , 17.7 . 1972, p. 1 . (') OJ No L 175, 12.7. 1979, p. 1 . (5) OJ No L 307, 27 . 11 . 1975 , p. 1 . 0 OJ No L 297, 29. 10. 1983 , p . 13 . (6) OJ No L 183 , 14.7 . 1975 , p. 3 .

No L 373 / 128 Official Journal of the European Communities 31 . 12 . 86

HAS ADOPTED THIS REGULATION : 2 . However, in the case of products in Section II sub­ ject to quotas, the Member States shall, by the 1 1th day of each month at the latest, forward the list of charges effected during the previous month . SECTION I

PRODUCTS OF CHAPTERS 1 TO 24 OF THE COMMON CUSTOMS TARIFF IMPORTED WITHOUT SECTION II QUANTITATIVE LIMITATIONS COMMUNITY TARIFF QUOTAS Article I A. Unmanufactured tobaccos other than Virginia 'flue-cured' type excluding the sun-cured oriental type 1 . From 1 January to 31 December 1987 , Community imports of the products listed in Annex II shall benefit Article 3 from the customs duties specified for each product.

1 . From 1 January to 31 December 1987 a Com­ Spain and Portugal shall apply on the imports of prod­ ucts referred to above the customs duties established in munity tariff quota of 18 500 tonnes shall be opened in accordance with Articles 178 and 365 of the 1985 Act of the Community for imports of unmanufactured tobac­ Accession . cos, excluding the sun-cured oriental type, falling within subheading 24.01 ex B of the Common Customs Tariff. Within this tariff quota the customs duty shall 2 . The treatment provided for in paragraph 1 shall be be suspended 3t 14% with a minimum charge of 28 enjoyed solely by products originating in the countries ECU per 100 kilograms net weight and a maximum and territories listed in Annex III . charge of 31 ECU per 100 kilograms net weight.

For the purposes of the application of this section, the Spain and Portugal shall apply on the imports of prod­ concept of originating products shall be adopted in ucts referred to above the customs duties established in accordance with the procedure laid down in Article 14 accordance with Articles 178 and 365 of the 1985 Act of of Regulation ( EEC) No 802/68. Accession .

3 . The products listed in Annex IV originating in the In the context of this tariff quota, the customs duty on countries listed in Annex V shall be imported into the imports originating in the countries listed in Annex V Community free of customs duties without prejudice to shall be totally suspended. the levying of additional duties which may be appli­ cable in the Common Customs Tariff, indicated by the The customs duty shall be totally suspended for symbols 'vc', ' ads' or 'adf. imports from the countries listed in Annex V of tobacco other than the Virginia 'flue-cured' type falling 4. Tequila, Pisco and Singani falling within subhead­ within subheadings 24.01 ex A and B of the Common ing 22.09 C V ex a) of the Common Customs Tariff Customs Tariff ( NIMEXE codes 24.01-65 and 24.01­ shall qualify for the preferential system subject to the 69) under this tariff quota. production of a certificate of authenticity appearing in the certificate of origin and drawn up according to the 2. This tariff quota shall apply solely to products ori­ procedure referred to in the second subparagraph of ginating in the countries and territories listed in Annex paragraph 2 . III, with the exception of China. Those imports which enjoy exemption from customs duties under other pre­ ferential tariff arrangements granted by the Community may not be charged against this tariff quota. Article 2 For the purposes of the application of this section, the concept of 'originating products' shall be determined in 1 . The Member States shall, within six weeks of the accordance with the procedure laid down in Article 14 end of each quarter at the latest, forward to the Statisti­ cal Office of the European Communities the statistical of Regulation (EEC) No 802/68. results for the products entered for free circulation in the reference quarter under a generalized preferential treatment in accordance with the provisions of the present Regulation . These results, transmitted accord­ Article 4 ing to the headings of the nomenclature of goods for external trade statistics of the Community and statistics 1 . A first tranche of 17 208 tonnes shall be appor­ of trade between Member States ( NIMEXE), shall tioned among the Member States. The shares for each show the country of origin, value, quantity and any member which, subject to Article 6, shall be valid until supplementary units as defined by Regulation (EEC) 31 December 1987 , shall be as listed in column 6 of No 1736 / 75 . Annex I.

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2. The second tranche of 1 292 tonnes shall constitute Member States shall, not later than 7 November 1987 , the reserve . notify the Commission of the total quantities of the products in question imported up to and including 25 October 1987 and charged against the Community quota and of any portion of their initial share returned to the reserve . Article 5

1 . Where a Member State has used 90 % or more of its B. Unmanufactured Virginia 'flue-cured' type tobaccos initial share as fixed in Article 4(1 ), or of that share minus any portion returned to the reserve pursuant to Article 7, it shall forthwith, by notifying the Commis­ sion, draw a second share, to the extent that the reserve Article 8 so permits, equal to 10 % of its initial share rounded up, should the occasion arise, to the nearest unit. 1 . From 1 January to 31 December 1987 a Com­ munity tariff quota of 66 950 tonnes shall be opened in 2. Where a Member State, after exhausting its initial the Community for imports of unmanufactured Virgi­ share, has used 90 % or more of the second share drawn nia 'flue-cured ' type tobaccos falling within subhead­ by it, that Member State shall forthwith, under the con­ ing 24.01 ex A of the Common Customs Tariff. Within ditions laid down in paragraph 1 , draw a third share, this tariff quota the customs duty shall be suspended at equal to 5 % of its initial share rounded up, should the 6% with a minimum charge of 16 ECU per 100 kilo­ occasion arise, to the nearest unit. grams net weight and a maximum charge of 27 ECU per 100 kilograms net weight. 3 . Where a Member State after exhausting its second share, has used 90 % or more of the third share drawn Spain and Portugal shall apply on the imports of prod- i by it, that Member State shall, under the same condi­ ucts referred to above the customs duties established in tions, draw a fourth share equal to the third. This pro­ accordance with Articles 178 and 365 of the 1985 Act of cess shall continue until the reserve has been Accession. exhausted .

In the context of this tariff quota, the customs duty on 4.* By way of derogation from paragraphs 1 , 2 and 3, a imports originating in the countries listed in Annex V Member State may draw shares lower than those speci­ shall be totally suspended. fied therein if there are grounds for believing that the latter may not be used in full. Any Member State applying this paragraph shall inform the Commission 2 . This tariff quota ' shall apply solely to products of its grounds for so doing. originating in the countries and territories listed in Annex III with the exclusion of China. Those imports which enjoy exemption from customs duties under 5. Any Member State may, whilst informing the Com­ other preferential tariff arrangements granted by the mission, limit the aggregate total of its additional Community may not be charged against this tariff shares to 60 % or to a higher proportion of its initial quota. share .

For the purposes of the application of this section, the concept of 'originating products' shall be adopted in accordance with the procedure laid down in Article 14 Article 6 of Regulation (EEC) No 802/68.

Without prejudice to the provisions of Article 7 , addi­ Entry under this tariff quota shall be subject to the tional shares drawn pursuant to Article 5 shall be valid production of a certificate of authenticity issued by. one until 31 December 1987 . of the authorities listed in Annex II to Regulation , (EEC) No 3035/79 ('), as last amended by Regulation ( EEC) No 2946/86 (2).

Article 7 i However, in the case of countries and territories listed in Annex III to this Regulation but not listed in A Member State which, on 7 November 1987 , has not Annex II to Regulation (EEC) No 3035/79, entry exhausted its initial share shall, not later than 25 Octo­ under this tariff quota shall be subject to the produc­ tion of a certificate of authenticity appearing in the cer­ ber 1987 , return to the reserve any unused portion in excess of 1 5 % 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 (') OJ No L 341 , 31 . 12. 1979, p. 20. Commission, it may also make anticipatory returns . 0 OJ No L 275 , 26. 9. 1986, p. 8 .

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tificate of origin and made out in accordance with the Article 12 procedure referred to in the second subparagraph. A Member State which, on 25 October 1987, has not exhausted its initial share shall, not later than 7 November 1987, return to the reserve any unused por­ Article 9 tion in excess of 15% of the initial amount. It may return a greater portion if there are grounds for believ­ ing that such a portion may not be used. At the request \J A first tranche of 65 750 tonnes shall be appor­ of the Commission, it may also make anticipatory ~ tioned among the Member States. The shares for each returns . member which, subject to Article 12, shall be valid until 31 December 1987, shall be as listed in column 6 of Member States shall, hot later than 7 November 1987, Annex I. notify the Commission of the total quantities of the products in question imported up to and including 25 2 . The second tranche of 1 200 tonnes shall constitute October 1987 and charged against the Community the reserve . quota and of any portion of their initial share returned to the reserve .

C. Soluble coffee Article 10 Article 13 1 . Where a Member State has used 90 % or more of its 1 . From 1 January to 31 December 1987, a Com­ initial share as fixed in Article 9 ( 1 ), or of that share munity tariff quota of 19 200 tonnes shall be opened minus any portion returned to the reserve pursuant to for imports into the Community of soluble coffee fall­ Article 12, it shall forthwith, by notifying the Commis­ ing within subheading 21.02 ex A of the Common Cus­ sion, draw a second share, to the extent that the reserve toms Tariff. so permits, equal to 10 % of its initial share rounded up, should the occasion arise, to the nearest unit. Spain and Portugal shall apply on the imports of prod­ ucts referred to above the customs duties established in 2. Where a Member State, after exhausting its initial accordance with Articles 178 and 365 of the 1985 Act of share, has used 90 % or more of the second share drawn Accession . by it, that Member State shall forthwith, under the con­ ditions laid down in paragraph 1 , draw a third share, 2 . This tariff quota shall apply solely to products equal to 5 % of its initial share rounded up, should the originating in the countries and territories listed in occasion arise, to the nearest unit. Annex III . Those imports which enjoy exemption from customs duties under other preferential tariff arrange­ 3 . Where a Member State after exhausting its second ments granted by the Community may not be charged share, has used 90 % or more of the third share drawn against this tariff quota. by it, that Member State shall, under the same condi­ tions, draw a fourth share equal to the third. This pro­ For the purposes of the application of this section, the cess shall continue until the reserve has been concept of 'originating products' shall be adopted in exhausted . accordance with the procedure laid down in Article 14 of Regulation (EEC) No 802/68. 4. By way of derogation from paragraphs 1 , 2 and 3 , a Member State may draw shares lower than those speci­ fied therein if there are grounds for believing that the Article 14 latter may not be used in full. Any Member State applying this paragraph shall inform the Commission of its grounds for so doing. 1 . A first tranche of 17 240 tonnes shall be appor­ tioned among the Member States as listed in column 6 of Annex I. 5 . Any Member State may, whilst informing the Com­ mission, limit the aggregate total of its additional 2 . The second tranche of 1 960 tonnes shall constitute shares to 60% or to a higher proportion of its initial share . the reserve .

Article 15 Article 11 1 . Where a Member State has used 90 % or more of its Without prejudice to the provisions of Article 12, addi­ initial share as fixed in Article 14 ( 1 ), or of that share tional shares drawn pursuant to Article 10 shall be minus any portion returned to the reserve pursuant to valid until 31 December 1987 . Article 17, it shall forthwith, by notifying the Commis­

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sion, draw a second share, to the extent that the reserve D. Preserved pineapples, other than in slices, half slices so permits, equal to 10% of the initial share rounded or spirals up, should the occasion arise, to the nearest unit.

Article 18 2. Where a Member State, after exhausting its initial share, has used 90 % or more of the second share drawn by it, that Member State shall forthwith, under the con­ 1 . From 1 January to 31 December 1987, a Com­ ditions laid down in paragraph 1 , draw a third share, munity tariff quota of 47 320 tonnes shall be opened by equal to 5 % of the initial share rounded up, should the the Community for imports of preserved pineapples, occasion arise, to the nearest unit . 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 20.06 B II b) 5, ex 20.06 B 3 . Where a Member State, after exhausting its second II c) 1 dd) and ex 20.06 B II c) 2 bb). Within this tariff share, has used 90 % or more of the third share drawn quota the customs duty shall be suspended at 12%, by it, that Member State shall, under the same condi­ increased by the levy on sugar where the sugar content tions, draw a fourth share equal to the third. This pro­ exceeds 17 % by weight in the case of products falling cess shall continue until the reserve has been within subheading ex 20.06 B II a) 5 aa), and 19 % by exhausted. weight in the case of products falling within subhead­ ing ex 20.06 B II b) 5 aa).

Spain and Portugal shall apply on the imports of prod­ 4. By way of derogation from paragraphs 1 , 2 and 3, a ucts referred to above the customs duties established in Member State may draw shares lower than those speci­ accordance with Articles 178 and 365 of the 1985 Act of fied therein if there are grounds for believing that the Accession . latter may not be used in full . Any Member State applying this paragraph shall inform the Commission 2. This tariff quota shall apply solely to products of its grounds for so doing. originating in the countries and territories listed in Annex III. Those imports which enjoy exemption from customs duties under other preferential tariff arrange­ 5 . Any Member State may, whilst informing the Com­ ments granted by the Gommunity may not be charged mission, limit the aggregate total of its additional against this quota. shares to 60 % or to a higher proportion of its initial share. For the purposes of the application of this section, the concept of 'originating products' shall be adopted in accordance with the procedure laid down in Article 14 of Regulation (EEC) No 802/68. Article 16

Article 19 Without prejudice to the provisions of Article 17, addi­ tional shares drawn pursuant to Article 15 shall be 1 . A first tranche of 42 900 tonnes shall be appor­ valid until 31 December 1987 . tioned among the Member States. The shares for each Member State which, subject to Article 22, shall be valid until 31 December 1987 , shall be as listed in column 6 of Annex I.

Article 18 2. The second tranche of 4 420 tonnes shall constitute the reserve.

A Member State which, on 15 September 1987 , has not exhausted its initial share shall , not later than 1 October 1987, return to the reserve any unused portion Article 20 in excess of 20 % of the initial amount. It may return a greater portion if there are grounds for believing that 1 . Where a Member State has used 90 % or more of its such a portion may not be used. At the request of the initial share as fixed in Article 19(1 ), or of that share Commission, it may also make anticipatory returns. minus any portion returned to the reserve pursuant to Article 23 , it shall forthwith, by notifying the Commis­ sion, draw a second share, to the extent that the reserve The Member States shall, not later than 1 October 1987 , so permits, equal to 10 % of its initial share rounded up, notify the Commission of the total quantities of the should the occasion arise, to the nearest unit. products in question imported up to 15 September 1987 and charged against the Community quotas and of any 2. Where a Member State, after exhausting its initial portion of their initial share returned to the reserve. share, has used 90 % or more of the second share drawn

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by it, that Member State shall forthwith, under the con­ the Community for imports of preserved pineapples, in ditions laid down in paragraph 1 , draw a third share, slices, half slices or spirals, falling within the following equal to 5 % of its initial share rounded up, should the subheadings of the Common Customs Tariff: ex 20.06 occasion arise, to the nearest unit. B II a) 5, ex 20.06 B II b) 5, ex 20.06 B II c) 1 dd) and ex 20.06 B II c) 2 bb). Within this tariff quota the cus­ toms duty shall be suspended at 15 %, increased by the 3 . Where a Member State, after exhausting its second levy on sugar where the sugar content exceeds 17 % by share, has used 90 % or more of the third share drawn weight in the case of products falling within subhead­ by it, that Member State shall, under the same condi­ ing ex 20.06 B II a) 5 aa), and 19% by weight in the tions, draw a fourth share equal to the third. This pro­ case of products falling within subheading ex 20.06 cess shall continue until the reserve has been B II b) 5 aa). exhausted . Spain and Portugal shall apply on the imports of prod­ ucts referred to above the customs duties established in 4. By way of derogation from paragraphs 1 , 2 and 3, a accordance with Articles 178 and 365 of the 1985 Act of Member State may draw shares lower than those speci­ Accession . fied therein if there are grounds for believing that the latter may not be used in full. Any Member State 2. This tariff quota shall apply solely to products applying this paragraph shall inform the Commission originating in the countries and territories listed in of its grounds for so doing. Annex III. However, those imports already enjoying exemption from customs duties under other preferen­ 5 . Any Member State may, whilst informing the Com­ tial tariff arrangements* granted by the Community may mission, limit the aggregate total of its additional not be charged against this quota. shares to 60 % or to a higher proportion of its initial share . For the purposes of the application of this section, the concept of 'originating products' shall be adopted in accordance with the procedure laid down in Article 14 of Regulation (EEC) No 802/68 .

Article21¶

Article 24 Without prejudice to the provisions of Article 22, addi­ tional shares drawn pursuant to Article 20 shall be 1 . A first tranche of 31 035 tonnes shall be appor­ valid until 31 December 1987 . tioned among the Member States. The shares for each Member State which, subject to Article 27, shall be valid until 31 December 1987 , shall be as listed in column 6 of Annex I. Article 22 2. The second tranche of 1 815 tonnes shall constitute the reserve. A Member State which, on 15 August 1987 has not exhausted its initial share shall, not later than 1 Sep­ tember 1987 return to the reserve any unused portion in Article 25 excess of 20 % of the initial amount. It may return a greater portion if there are grounds for believing that 1 . Where a Member State has used 90 % or more of its such a portion may not be used. At the request of the Commission, it may also make anticipatory returns. initial share as fixed in Article 24 ( 1 ), or of that share minus any portion returned to the reserve pursuant to Article 27, it shall forthwith, by notifying the Member States shall, not later than 1 September 1987, Commission, draw a second share, to the extent that notify the Commission of the total quantities of the the reserve so permits, equal to 10 % of its initial share products in question imported up to 15 August 1987 rounded up, should the occasion arise, to the nearest and charged against the Community quota and of any unit. portion of their initial share returned to the reserve. 2. Where a Member State, after exhausting its initial share, has used 90 % or more of the second share drawn E. Preserved pineapples, in slices, half slices or spirals by it, that Member State shall, forthwith under the con­ ditions laid down in paragraph 1 , draw a third share, Article 23 equal to 5 % of its initial share rounded up, should the occasion arise, to the nearest unit.

1 . From 1 January to 31 December 1987, a Com­ 3 . Where a Member State, after exhausting its second munity tariff quota of 32 850 tonnes shall be opened by share, has used 90 % or more of the third share drawn

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by it, that Member State shall, under the same condi­ It shall inform the Member States not later than : tions, draw a fourth share equal to the third. This pro­ cess shall continue until the reserve has been — 21 November 1987, of the amount still in the reserve exhausted . following any return of shares pursuant to Articles 7 and 12, 4. By way of derogation from paragraphs 1 , 2 and 3, a Member State may draw shares lower than those speci­ — 15 October 1987 * of the amount still in the reserve fied therein if there are grounds for believing that the following any return of shares pursuant to Articles latter may not be used in full. Any Member State 17 and 27 , applying this paragraph shall inform the Commission of its grounds for so doing. — 15 September 1987 , of the amount still in the reserves following any return of shares pursuant to Article 22 . 5 . Any Member State may, whilst informing the Com­ mission, limit the aggregate total of its additional It shall ensure that, when an amount exhausting a shares to 60 % or to a higher proportion of its initial share . reserve or the quota for coffee not roasted, not freed of caffeine is drawn, the amount so drawn does not exceed the balance available and shall to this end notify the amount of that balance to the Member State making the last drawing. Article 26 The Member States shall take all appropriate measures to ensure that additional shares drawn pursuant to Without prejudice to the provisions of Article 27, addi­ Articles 5, 10, 15, 20 and 25, are opened in such a way tional shares drawn pursuant to Article 25 shall be that imports may be charged without interruption valid until 31 December 1987. against their cumulative shares of the Community quotas .

Article 27 Article 29 A Member State which, on 15 September 1987, has not By 29 February 1988, at the latest, Member States shall exhausted its initial share shall, not later than 1 notify the Commission of the final total of the quanti­ October 1987, return to the reserve any unused portion ties charged and any balance of the shares still unused in excess of 20 % of the initial amount. It may return a at 31 December 1987. Up to the limit of the balances greater portion if there are grounds for believing that remaining, and at the request of the Member States, the such a portion may not be used . At the request of the Commission shall authorize the Member States to Commission, it may also make anticipatory returns. make any necessary regularization of the quantities charged against imports actually made during the Member States shall, not later than 1 October 1987 period referred to in Article 1 ( 1 ). The Commission notify the Commission of the total quantities of the shall inform the Member States thereof. products in question imported up to 15 September 1987 and charged against the Community quota and of any portion of their initial share returned to the reserve. Article 30

1 . The Member States shall ensure free access to the SECTION III shares allocated, or those that have been drawn to them, for importers of the said goods.

GENERAL PROVISIONS 2. The extent to which a Member State has used up its share shall be determined on the basis of imports of the said goods which have been entered for free circulation Article 28 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, 5, 9 , 10, 14, 15 , 19 , 20, 24 and 25 and shall, as soon as the 3 . Goods shall qualify for a tariff quota only if the information reaches it, inform each State of the extent certificate of origin referred to in paragraph 2 is submit­ to which the reserves and the quota for coffee not ted before the date on which the levying of duties is roasted, not freed of caffeine have been used up. reintroduced .

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Article 31 decision within a period of not more than 10 working days from the date of receipt of the request and shall inform the Member State of this decision . Where the Commission so requests, and in any case at least monthly, the Member States shall inform it of imports of the products in question charged against 3 . Each Member State may refer the measure taken by their shares. This information shall show both the value the Commission to the Council within a period of expressed in ECU and the quantity expressed in 10 working days following the date on which it was tonnes . notified . The fact that the matter is referred to the Council shall not cause the measure to be suspended. The Council shall meet immediately. It may, acting on Article 32 a qualified majority, amend or rescind the measure in question . Where the Commission finds that imports of products Article 34 benefiting from the treatment provided for in Articles 1 , 3 , 8, 13, 18 and 23 are imported into the Articles 32 and 33 shall prejudice neither the applica­ Community in quantities or at prices which place or are tion of the safeguard clauses adopted under the com­ likely to place Community producers of similar or mon agricultural policy pursuant to Article 43 of the directly competitive products at a serious disadvantage Treaty nor those adopted under the common commer­ or create an unfavourable situation in the ACP States, cial policy pursuant to Article 1 13 of the Treaty. the levying of customs duties applied within the Com­ munity may be reintroduced in whole or in part on imports of the products in question from the country or Article 35 countries or territory or territories which are the cause of such disadvantage. Such measures may also be taken The Commission shall see that the Statistical Office of in the event of actual or potential serious disadvantage the European Communities ensures the publication of which is confined to a single region of the Community. the annual statements of set-off.

Article36¶

Member States and the Commission shall cooperate 1 . The Commission may decide, by means of a Regu­ closely to ensure compliance with this Regulation. lation, to reintroduce the levying of customs duties for a specified period, in order to ensure that Article 32 is applied . Article 37

2. Where action on the part of the Commission is This Regulation shall enter into force on 1 January requested by a Member State, the former shall give its 1987 .

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

Done at Brussels , 16 December 1986.

For the Council The President G. HOWE

31 . 12. 86 Official Journal of the European Communities No L 373 / 135

ANNEX I

List of products subject to Community preferential tariff quotas

Global community tariff quotas CCT Initial share of Order heading No . Quota No Description Rate of duty quota amounts (NIMEXE amount allocated to Member code) States (tonnes) (tonnes) 0 ) (2) (3) (4) (5 (6

50.0010 ex 20.06 B II a) 5, Preserved pineapples, other than in 12% + (L) 47 320 BNL 4 000 b) 5 , c) 1 dd) and slices, half slices or spirals (reserve : 4 420) DK 1 000 c) 2 bb) D 18 800 GR 360 (20.06-ex38,ex39, E 3 300 ex 65, ex 67," ex F 2 400 91 , ex 99) IRL 240 I 1 200 P 100 UK 11 500

50.0020 ex 20.06 B II a) 5 , Preserved pineapples, in slices, half 15% + (L) 32 850 BNL 4 350 b) 5, c) 1 dd) and slices or spirals (reserve : 1 815) DK 880 c) 2 bb) D 13 300 GR 50 (20.06-ex38,ex39, E 1 200 ex 65, ex 67, ex F 250 91 , ex 99) IRL 200 I 1 470 P 75 UK 9 260

50.0030 21.02 ex A Extracts, essences or concentrates of 9% 19 200 BNL 1 273 (21.02-11 ) coffee and preparations with a basis (reserve : 1 960) DK 35 of those extracts, essences or concen­ D 2 567 trates : GR 300 - E 45 — Extracts of coffee or 'soluble cof­ F 237 fee' obtained by a water method IRL 33 of extraction from roasted coffee, I 45 put up in powder form, granulat­ 5 P ed, in grains, in tablets or in a UK 12 700 similar solid form

50.0040 24.01 ex A Unmanufactured Virginia 'flue-cured' 6% 66 950 BNL 7 098 (24.01-02,09) type tobaccos with min . (reserve : 1 200) DK 1 501 of 16 ECU D 10 110 and max. of GR 500 27 ECU / E 4 750 100 kg F 1 090 IRL 1 944 I 3 555 P 1000 UK 34 202

50.0050 24.01 ex B Unmanufactured tobacco, other, ex­ 14 % 18 500 BNL 3 700 (24.01-61,63,71 , cluding the sun-cured oriental type with min. (reserve : 1 292) DK 795 73, 74, 76, 77, 78) of 28 ECU D 2 055 and max. of GR 18 31 ECU/ E 8 270 100 kg F 1 720 IRL 18 I 37 P 315 UK 280

No L 373 / 136 Official Journal of the European Communities 31 . 12. 86

ANNEX II

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 No heading Description Rate of duty' No

( 1 ) (2) (3) (4) 01.01 Live horses, asses, mules and hinnies : A. Horses : 52.0010 II. For slaughter (d) 2% 52.0020 III. Other 12%

02.01 Meat and edible offals of the animals falling within heading No 01.01 , 01.02, 01.03 or 01.04, fresh, chilled or frozen : A. Meat : III . Of swine : 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 : A. Freshwater fish : I. Trout and other Salmonidae : 52.0075 a) Trout . 10% B. Saltwater fish : 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 (**) II , Fillets : b) Frozen : 52.0110 10. Of sharks (Squalus spp) 10% (**)

Note : The terms expressed in the 'Rate of duty columh are explained under 'Abbreviations' at the end of this list. (a) Agricultural products qualifying under the ordinary arrangements for exemption or total temporary suspension 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 Greenland . (d) Entry under this subheading is subject to conditions to be determined by the competent authorities.

31 . 12 . 86 Official Journal of the European Communities No L 373/ 137

( 1 ) (2) (3) (4)

52.0120 03.01 B. II. b) ex 17 . Of halibut 10% (**) (cont'd) 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 T% (**) 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 macrosoma and 52.0300 Sepiola rondeleti , 5,5 % (**) 52.0310 3 . Octopus 4% («) 52.0320 4. Coquilles St Jacques (Pecten maximus) 4 % (**) 52.0330 ' 5 . Striped venus and other species of the family Veneridae 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 included : 52.0370 — Royal jelly 4% 52.0375 I — Other 2%

No L 373/ 138 Official Journal of the European Communities 31 . 12. 86

( 1 ) (2) (3) (4)

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, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation ; powder and waste of feathers or parts of feathers : A. Bed feathers ; down : 52.0390 II . Other Free 52.0400 B. Other Free

05.13 Natural sponges : 52.0410 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 : 52.0430 — Yuccas and cactuses, not planted in pots, tubs, boxes or the like 8% l

— Trees and shrubs, excluding fruit- and forest-trees and shrubs ; other live plants, cuttings and roots, excluding azaleas, roses, perennial plants and 52.0440, mushroom spawn 12%

06.03 Cut flowers and flower buds of a kind suitable for bouquets or for ornamental pur­ poses, fresh, dried, dyed, bleached, impregnated or otherwise prepared : A. Fresh : ex I. From 1 June to 31 October : 52.0445 — Carnations : 22% 52.0450 — Orchids (family Orchidaceae) and Anthurium 15% ex II. From 1 November to 31 May : l

52.0460 — Orchids (family Orchidaceae) and Anthurium 15% ex B. Other : 52.0470 — Cut flowers, not further prepared than dried 7% 52.0480 — Cut flowers, dyed, bleached, impregnated or otherwise 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, impreg­ nated 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%

31. 12. 86 Official Journal of the European Communities No L 373 / 139

0 ) (2) <3> (4)

52.0525 07.01 ex K. Asparagus, from 1 October to 3 1 January 12% (cont'd) T. Other : 52.0530 ex I. Courgettes, from 1 January to the last day of 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 : 52.0560 — Okra (Hibiscus esculentus L. or Abelmoschus esculentus (L.) Moench) 13 %

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

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 52.0600 — Okra (Hibiscus esculentus L. or Abelmoschus esculentus (L.) Moench) 11 % 52.0610 — Sweet peppers with a humidity content of 9,5 % or 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% 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 content, 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 :

No L 373 / 140 Official Journal of the European Communities 31 . 12 . 86

( 1 ) (2) (3) (4)

08.01 ex A. Dates \ (cont'd) — For industrial tranformation, excluding the manufacture of alcohol, or for conditioning for retail sale in immediate packings with a net capacity 52.0680 of 1 1 kg or less (d) 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%

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 : 52.0740 — Limes and limettes (Citrus aurantifolia var. Lumio and var. Limetta) . . . 9,6%

08.05 Nuts other than those falling within heading No 08.01 , fresh or dried, shelled or not : 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 : l

52.0820 I. Fruit of the species Vaccinium macrocarpum and Vaccinium corymbosum 3% l

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 containing, added sugar : 52.0860 ex B. — Bilberries (fruit of the species Vaccinium myrtillus) 7% 52.0870 — Blackberries (brambleberries), mulberries and cloudberries 8%

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

31 . 12. 86 Official Journal of the European Communities No L 373 / 141

( 1 ) (2) (3) (4)

52.0880 08.10 C. Fruit of the species Vaccinium myrtilloides and Vaccinium angustifolium 2% (cont'd) ex D. Other : 52.0890 — Quinces 10% — Fruit falling within heading Nos 08.01 ,- 08.02 D, 08.08 B, E and F and 52.0900 08.09, excluding pineapples, melons and watermelons 6% 52.0910 — Rose-hips fruit Free

08.11 Fruit provisionally preserved (for example, by sulphur dioxide gas, in brine, in sul­ phur water or in other preservative solutions), but unsuitable in that state for im­ mediate 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, 52.0950 excluding pineapples, melons and 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 52.1000 brine, in sulphur water or in other preservative solutions Free

09.01 Coffee, whether or not roasted or free of caffeine ; coffee husks and skins ; coffee substitutes containing coffee in any proportion : A. Coffee : I. Unroasted : 52.1005 a) Not freed of caffeine 4,5 % I

52.1010 b) Freed of caffeine 8,5% II . Roasted : 52.1020 a) Not freed of caffeine 11,5% 52.1030 b) Freed of caffeine 12,5% || 52.1040 B. Husks and skins 7% || 52.1050 C. Coffee substitutes containing coffee in any proportion 13%

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 3%

No L 373 / 142 Official Journal of the European Communities 31 . 12. 86

( 1 ) (2) (3) (4)

09.04 A. II . Pimento : (cont'd) 52.1080 c) Other 5% B. Crushed or ground : I. Pimento of the genus 'Capsicum' 5% 52.1099 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 l

52.1160 II . Mace Free

09.09 Seeds of anise, badian, fennel, coriander, cumin, caraway and juniper : 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%

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 : 52.1270 A. Flour of the dried leguminous vegetables falling within heading No 07.05 2%

31.12 . 86 Official Journal of the European Communities No L 373 / 143

( 1 ) (2) (3 ) (4)

11.04 B. Flour of the fruits falling within any heading in Chapter 8 : (cont'd) 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 pow­ dered : 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 bal­ sams : 52.1390 A. Conifer resins , Free

13.03 Vegetable saps and extracts ; pectic substances, pectinates arid 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 (*) \ 52.1420 V. Of pyrethrum and of the roots of plants containing rotenone Free VII . Intermixtures of vegetable extracts, for the manufacture of beverages or 52.1430 of food preparations Free VIII . Other : 52.1440 a) Medicinal ; Free B. Pectic substances, pectinates and pectates : 52.1450 ex I. Dry, excluding apple, pear and quince pectic substances 12% II 52.1460 ex II . Other, excluding apple, pear and quince pectic substances 7% C. Agar-agar and other mucilages and thickeners derived from vegetable products : 52.1470 I. Agar-agar Free 52.1480 II . Mucilages and thickeners extracted from locust beans or locust bean seeds Free

14.01 Vegetable materials of a kind used primarily for plaiting (for example, cereal straw, cleaned, bleached or dyed, osier, reeds, rushes, rattans, bamboos, raffia and lime bark): A. Osier : 52.1490 II . Other .' Free 52.1500 I B. Cereal straw, cleaned, bleached or dyed Free

No L 373 / 144 Official Journal of the European Communities 31 . 12 . 86

( 1 ) (2) (3) (4)

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 foodstuffs for 52.1520 human consumption (d) Free 52.1530 C. Other 4%

15.04 Fats and oils, of fish and marine mammals, whether or not refined : A. Fish-liver oil : 52.1540 I. Of a vitamin A content not exceeding . 2 500 international units per gram Free

15.05 Wool grease and fatty substances derived therefrom (including lanolin): 52.1550 A. Wool grease, crude Free B. Other ............... . ............... 52.1560 Free

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

15.07 Fixed vegetable oils, fluid or solid, crude, refined or purified : 52.1580 B. China-wood and oiticica oil ; myrtle wax and Japan wax Free C. Castor oil : 52.1590 II . Other 6% > D. Other oils : I. For technical or industrial uses other than the manufacture of foodstuffs for human consumption (d): a) Crude : 52.1600 1 . Palm oil 2,5 % ex 3 . Other, excluding linseed oil, groundnut oil, sunflower seed oil 52.1610 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 : 52.1650 1 . Solid, in immediate packings of a net capacity of 1 kg or less 18% . 2. Solid, other ; fluid : exaa) Crude : 52.1660 — Palm kernel and coconut oil 7% ex bb) Other : 52.1670 — Palm kernel and coconut oil 13%

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

31 . 12. 86 Official Journal of the European Communities No L 373 / 145

( 1 ) (2) (3) (4)

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%

15.11 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 refined, but not further prepared : 52.1740 A. In. immediate packings of a net capacity of 1 kg or less 16% l 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 B. Beeswax and other insect waxes, whether or not coloured : 52.1770 II . Other Free

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

i 15.17 Degras ; residues resulting from the treatment of fatty substances or animal or vegetable waxes : 52.1790 Free A. Degras 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% I.

No L 373 / 146 Official Journal of the European Communities 31 . 12 . 86

. ( 1 ) (2) <3 > (4)

52.1870 16.02 B. III . b) 2 . aa) — Of goats 16% (cont'd) 52.1880 bb) Other 16%

16.03 Meat extracts, meat juices and fish extracts, in immediate packings 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 % (**) I

52.1920 II . Other 14 % (**) 52.1930 B. Salmonidae 4 % (**) ex F. Bonito (Sarda spp), mackerel and anchovies : 52.1940 — Bonito (Sarda spp) 18 % (**) 52.1945 i — Mackerel 19 % (**) G. Other : 52.1950 I. Fillets, raw, coated with batter or breadcrumbs, deep frozen 10% (**) 52.1960 II . 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 snails other, than 52.1980 seasnails 6 % (**)

17.04 Sugar confectionery, not containing cocoa : A. Liquorice extract containing more than 10 % by weight of sucrose but not con­ 52.1990 taining other added substances 9% 52.2000 B. Chewing gum 2 % 4- vc with a max. of 23 % 52.2010 C. White chocolate 4 % + vc with a max. of 27 % + ads D. Other . . 52.2020 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 : 52.2050 A. Cocoa powder, not otherwise sweetened than by the addition of sucrose 3 % + vc C. Chocolate and chocolate goods, whether or not filled ; sugar confectionery and 52.2060 substitutes therefore made from sugar substitution products, containing cocoa 9 % + vc with a max. of 27% + ads

31 . 12. 86 Official Journal of the European Communities No L 373 / 147

( 1 ) (2) (3) (4)

19.02 Malt extract ; preparations of flour, meal, starch of malt extract, of a kind used as infant food or for dietetic or culinary purposes, containing less than 50 % by weight of cocoa : B. Other : I. Containing malt extract and not less than 30 % by weight of reducing 52.2070 / sugars (expressed as maltose) Free + vc II . Other : — Preparations based on flour of leguminous vegetables in the form of 52.2080 sun-dried discs of dough, known as 'papad' Free \

52.2090 — Other Free+vc

ex 19.04 Tapioca and sago, excluding tapioca and sago substitutes obtained from potato or 52.2100 other starches 2 %+vc

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

19.07 Bread, ships' biscuits and other ordinary bakers' wares, not containing added sugar, hooey, eggs, fats, cheese or fruit, communion wafers, empty cachets of a kind suit-; able for pharmaceutical use, sealing wafers, rice paper and similar products : 52.2120 A. Crispbread Free+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 pharmaceutical use, 52.2140 sealing wafers, rice paper and similar products Free+vc I

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 + vc

20.01 Vegetables and fruit, prepared or preserved by vinegar or acetic acid, with or with- out 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% Il 52.2200 E. Sauerkraut 15% 52.2210 ex F. . Capers 12% ex H. Other, including mixtures : I

52.2220 :— Moringa oleifera (drumsticks) Free 52.2225 — Bamboo shoots 11 %

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 52.2230 08.09, excluding pineapples, 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 52.2240 08.09, excluding pineapples, melons and watermelons 6%

No L 373 / 148 Official Journal of the European Communities 31 . 12 . 86

( 1 ) (2) (3) (4)

20.04 Fruit, fruit-peel and parts of plants, preserved by sugar (drained, glace or crystal­ lized): , 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 52.2250 and 08.09, excluding pineapples, melons and watermelons 6 % + (L) ex II . Other :

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

20.05 Jams, fruit jellies, marmalades, fruit purée and fruit pastes, being cooked prepara­ tions, whether or not containing added sugar : B. Jams and marmalades of citrus fruit : ex I. With a sugar content exceeding 30 % by weight, excluding orange jam 52.2270 and marmalade 18% + (L) ex II . With a sugar content exceeding 13 % but not exceeding 30 % by weight, 52.2280 excluding orange jam and marmalade 18 % + (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 52.2300 08.09, excluding 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, 52.2310 excluding pineapples, melons and watermelons 8 % + (L) ex III . Other : — Fruit falling within heading Nos 08.01 , 08.08 B, E and F and 08.09, 52.2320 excluding pineapples, melons and watermelons 8%

20.06 Fruit, otherwise prepared or preserved, whether or not containing added sugar or spirit : A. Nuts (including ground-nuts), roasted, in immediate packings of a net capacity : I. Of more than 1 kg : 52.2330 — Almonds, walnuts and hazelnuts 12 % (*) 52.2340 — Other • ! 6% II . Of 1kg or less : 52.2350 — Almonds, walnuts and hazelnuts 14 % (*) ||

52.2360 — Other ' 6% B. Other : I. Containing added spirit : 52.2370 a) Ginger 10% b) Pineapples, in immediate packings of a net capacity : 1 . Of more than 1 kg : 52.2380 aa) With a sugar content exceeding 17 % by weight 10% + ( L) |

52.2390 bb) Other 10%

31 . 12 . 86 Official Journal of the European Communities No L 373 / 149

( 1 ) (2) (3) (4)

20.06 B. I. b) 2. Of 1kg or less : (cont'd) 52.2400 aa) With a sugar content exceeding 19 % by 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 : 52.2440 aa) With a sugar content exceeding 13 % by weight 25 %+(L) 52.2450 bb) Other 25 % 2 . Of 1kg or less : 52.2460 aa) With a sugar content exceeding 1 5 % by weight 25%+(L) 52.2470 bb) Other 25% e) Other fruits : ex 1 . With a sugar content exceeding 9% by weight, excluding 52.2480 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% II . Not containing added spirit : a) Containing added sugar, in immediate packings of a net capacity of more than 1 kg : 1 52.2520 2 . Grapefruit segments 9%+(L) 3 . Mandarins (including tangerines and satsumas); Clementines, 52.2530 wilkings and other similar 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 52.2550 08.09, excluding 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 exceeds 50 % of the total weight of the fruits : — Mixtures of two or more fruits falling within heading Nos 08.01 , 08.08 B, E and F and 08.09, excluding 52.2570 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 9 % + (L) 3 . Mandarins (including tangerines and satsumas); Clementines, 52.2590 wilkings and other similar citrus hybrids 18 % + (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 52.2610 08.09, excluding pineapples, melons and watermelons 7 %+(L)

No L 373 / 150 Official Journal of the European Communities 31 . 12 . 86

0 ) (2) (3) (4)

20.06 B. II. b) 9. Mixtures of fruit : (cont'd) ex aa) Mixtures in which no single fruit exceeds 50 % of the total weight of the fruits :

— Mixtures of two or more fruits falling within heading Nos 08.01 , 08.08 B, E and F and 08.09, excluding 52.2620 melons and watermelons 7% + (L) c) Not containing added sugar, in immediate packings of a net capacity : 1 . Of 4,5 kg or more : ex dd) Other fruits : — Fruit falling within heading Nos 08.01 , 08.08 B, E and F and 08.09, excluding pineapples, melons and water­ 52.2630 melons 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 % 52.2640 of the total weight of the 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 pineapples, melons and water­ 52.2650 melons 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 % 52.2660 of the total weight of the 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 ' 52.2690 08.09, excluding dates, pineapples, melons and watermelons . . . 8% ex b) Other : — Fruit falling within heading Nos 08.01 , 08.08 B, E and F and 52.2700 08.09, excluding pineapples, melons and watermelons 8 % + (L) 52.2710 — Fruit falling within subheading 08.02 D 28 % + ( L) B. Of a density of 1,33 g/cm3 or less at 20 °C : II . Other : a) Of a value exceeding 30 ECU per 100 kg net weight : 52.2740 2. Grapefruit juice 8% 3 . Lemon juice or other citrus juices : ex aa) Containing added sugar : . 52.2750 — Excluding lemon juice 13 % (*)

31 . 12 . 86 Official Journal of the European Communities No L 373 / 151

4 i ) 2) (3)

20.07 B. II . a) 3 . ex bb) Other : (cont 'd) 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 pineapples, melons and water­ 52.2790 ' melons 8% 52.2800 — Other, excluding apricot and peach juices 17% ex bb) Other : — Fruit falling within heading Nos 08.01 , 08.08 B, E and F and 08.09, excluding pineapples, melons and water­ 52.2810 melons 8% I 52.2820 — Other, excluding apricot and peach 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 1 1 . Containing added sugar 17 % (*) 52.2840 22 . Other 18 % (*) b) Of a value of 30 ECU or less per 100 kg net weight : 2. Grapefruit juice : 52.2850 aa) With an added sugar content exceeding 30 % by weight ....... 8 %+(L) 52.2860 bb) Other 8% 4. Other citrus fruit juices : 52.2870 aa) With an added sugar content exceeding 30 % by weight 14%+(L) (*) 52.2880 bb) With an added sugar content of 30 % or less by weight 14 % (*) 52.2890 cc) Not containing added sugar 15 % (*) 5. Pineapple juice : 52.2900 aa) With an added sugar content exceeding 30 % by weight 17 %+(L) (*) 52.2910 bb) With an added sugar content of 30 % or less 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 water­ 52.2930 melons 8 % + ( L) 52.2940 — Other, excluding apricot and peach 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 water­ 52.2950 melons 8% 52.2960 — Other, excluding apricot and peach juices 17%

No L 373 / 152 Official Journal of the European Communities 31 . 12 . 86

( 1 ) (2) (3 ) (4)

20.07 B. II. b) 7 . ex cc) Not containing added sugar : (cont'd) — Of fruit falling within heading Nos 08.01 , 08.08 B, E and F and 08.09, excluding pineapples, melons and water­ 52.2970 melons ; . . 8% 52.2980 — Other, excluding apricot and peach juices 18% 8 . Mixtures : ex bb) Other, excluding mixtures containing, either separately or together, over 25 % of grape, citrus fruit, pineapple, apple, pear, tomato, apricot or peach juice : 52.2990 1 1 . With an added sugar content exceeding 30 % by weight 17 % + (L) (*) I 52.3000 22 . With an added sugar content of 30 % or less by weight 17 % (*) I 52.3010 33 . Not containing added sugar 18 % (*)

21.02 Extracts, essences or concentrates, of coffee, tea or mate and preparations 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% II

B. Extracts, essences or concentrates of tea or mate and preparations with a 52.3030 basis of those extracts, essences or concentrates Free C. Roasted chicory and other roasted coffee substitutes : 52.3040 II . Other 2 % + vc D. Extracts, essences and concentrates of roasted chicory and 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%

21.04 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 % I

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 % + vc ||

52.3160 b) Other 4% + vc I

52.3170 III . Other 10%

31 . 12 . 86 Official Journal of the European Communities No L 373/ 153

( 1 ) (2) (3) (4)

21.06 . B. Inactive natural yeasts : (cont'd) I. In tablet, cube or similar form, or in immediate packings of a net capacity 52.3180 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 prepared : 52.3210 I. Maize 3 % + vc 52.3220 II . Rice 3 % + vc 52.3230 III . Other : 2 % + vc G. Other : I. Containing no milkfats or containing less than 1,5 % by weight of such fats : a) Containing no sucrose or containing less than 5 % by weight of sucrose (including invert sugar expressed as sucrose) : ex I. Containing no starch or less than 5 % by weight of starch : 52.3250 — Palm tree cores 7% 1 — Dried plasma, obtained from the fresh blood of cattle added to citric sodium, containing 73,3 % or more but less than 52.3255 90 % by weight of proteins calculated on the dry product . . . Free 1 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 vegetable 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 bever­ ages ; compound alcoholic preparations (known as 'concentrated extracts') for the manufacture of beverages : C. Spirituous beverages : V. Other, in containers holding : ex a) Two litres or less : — Tequila, Pisco and Singani 1,30 ECU per hi per % vol of alcohol + 5 ECU 52.3290 per hi

23.01 Flour and meals, of meat offals, fish, crustaceans or molluscs, unfit for human con­ sumption, greaves : 52.3300 B. Flour 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%

No L 373 / 154 Official Journal of the European Communities 31 . 12.86

( 1 ) (2) (3) (4)

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

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 1 00 % (*) 52.3380 D. Chewing tobacco and snuff 45 % (♦) 52.3390 E. Other, including agglomerated tobacco ; in the form of sheets 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 regu­ lations concerning trade in certain goods resulting from the processing of agricultural products ; adf: indicates that additional duty may be levied on the flour content of the products concerned ; ads : indicates that additional duty may be levied on the sugar content of the products concerned.

31 -. 12 . 86 Official Journal of the European Communities No L 373 / 155

ANNEX III

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

A. INDEPENDENT COUNTRIES

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

(') The code number preceding the name of each beneficiary country or territory is that given in 'Geonomenclature' (Regulation (EEC) No 3639/86 (OJ No L 336, 29. 1 1 . 1986, p. 46)).

No L 373 / 156 Official Journal of the European Communities 31 . 12 . 86

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 i 044 Gibraltar 329 St Helena and St Helena dependencies 357 British Indian Ocean Territory 377 Mayotte 406 Greenland (') 413 Bermuda 446. Anguilla 454 Turks and Caicos Islands 457 Virgin Islands of the United States 461 British Virgin Islands and Montserrat 463 Cayman Islands 474 Aruba 478 Netherlands Antilles 529 Falkland Islands and Falkland dependencies 740 Hong Kong 743 Macao 802 Australian Oceania (Christmas Island, Cocos ( Keeling) Islands, Heard Island and McDonald Islands, Norfolk Island) 808 American Oceania (2) 809 New Caledonia and dependencies 811 Wallis and Futuna Islands 813 Pitcairn 814 New Zealand Oceania (Tokelau and Niue Islands ; Cook Islands) 822 French Polynesia 890 Polar regions (French Southern and Antarctic Territories, Australian Antarctic Territories, British Antarctic Territories)

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

(') 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 measures agreed in the Council. (2) 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 Islands (the Caroline, Marianas and Marshall Islands).

31 . 12. 86 Official Journal of the European Communities No L 373 / 157

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 AIHb) 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 lb) Offals of bovine animals, salted, in brine, dried or smoked

57.0120 02.06 C lib) 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)

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 preservative solutions, but not specially prepared for immediate consumption, excluding olives (07.03 A)

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

(a) Agricultural products qualifying under the ordinary arrangements for exemption or total temporary suspension 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 373 / 158 Official Journal of the European Communities 31 . 12 . 86

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 npt skinned or split

57.0300 07.06 B Other

57.0310 ex 08.01 Dates, bananas, coconuts, brazil nuts, cashew nuts, pineapples, avocados, mangoes, 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 ex 08.10 Fruit (whether or npt cooked), preserved by freezing, not containing added sugar, excluding strawberries

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, MATfe AND SPICES 57^0480 10.06 A Rice for sowing (b)

57.0490 11.04 A , Flour of dried leguminous vegetables falling within heading No 07.05

57.0500 11.04 B Flour of the fruits falling within any heading in Chapter 8

57.0510 11.05 Flour, meal and flakes of potato

57.0520 11.08 B Inulin -

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

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

31 . 12 . 86 Official Journal of the European Communities No L 373 / 159

57.0540 CHAPTER 13 LACS ; GUMS ; RESINS AND OTHER VEGETABLE SAPS AND EXTRACTS

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

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 prepared

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 1

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 B III Other prepared or preserved meat or meat offal, containing bovine meat or offal, other products b) 1 bb) 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 ; PASTRYCOOKS' PRODUCTS

57.0810 ex CHAPTER 20 PREPARATIONS OF VEGETABLES, FRUIT OR OTHER PARTS OF PLANTS, EX­ CLUDING : JUICES OF PINEAPPLES FALLING WITHIN SUBHEADINGS 20.07 A III a) AND A III b)

No L 373 / 160 Official Journal of the European Communities 31 . 12 . 86

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

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 Flour 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 V 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

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ANNEX V

List of least-developed developing countries

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