31988R4258

31 . 12. 88 Official Journal of the European Communities No L 375 /47

COUNCIL REGULATION (EEC) No 4258/88

of 19 December 1988

applying generalized tariff preferences for 1989 in respect of certain agricultural products originating in developing countries

THE COUNCIL OF THE EUROPEAN COMMUNITIES, Committee in particular by all the preference-giving countries ; Having regard to the Treaty establishing the European Economic Community, and in particular Article 113 Whereas the temporary and non-binding nature of the thereof, system means that the offer may be withdrawn wholly or in part at a later stage, thus maintaining the possibil­ ity of remedying any unfavourable situations which Having regard to the proposal from the Commis­ might arise, including in the African, Caribbean and sion ('), Pacific States (ACP States) following the implementa­ tion of the system ; Having regard to the opinion of the European Parlia­ ment (2), Whereas experience from the application of the Com­ munity scheme in the first 15 years has shown that the scheme has to an appreciable extent achieved its Having regard to the opinion of the Economic and intended objectives ; whereas it is therefore appropriate Social Committee (3), to maintain its fundamental features, namely a reduc­ tion in customs duties without any restriction in the Whereas within the context of UNCTAD, the Euro­ quantities imported for certain agricultural products pean Economic Community offered to grant tariff pre­ listed in Annex II , and a reduction in customs duties ferences on certain agricultural products of Chapters 1 within the limits of Community tariff quotas for pre­ to 24 of the Common Customs Tariff which originate served pineapples, extracts of coffee and tobacco ; in developing countries : whereas the preferential treat­ ment proposed in that offer consists, in respect of cer­ Whereas, from 1 March 1986, the Kingdom of Spain tain goods which are subject to the trade arrangements and the Portuguese Republic shall apply the Com­ laid down in Regulation (EEC) No 3033 /80 (4), of a munity system of generalized preferences, in compli­ reduction in the fixed component of the charge appli­ ance with Articles 178 and 365 of the Act of Accession ; cable to such goods by virtue of that Regulation, and, in respect of products which are subject to the single Whereas in the multilateral trade negotiations , in customs duty, of a reduction in such duty ; whereas pre­ accordance with paragraph 6 of the Tokyo Declaration, ferential imports of the products concerned should be the Community reaffirmed that special treatment effected in general without quantitative restrictions ; could, whenever possible, be granted to the least devel­ oped among the developing countries : whereas, there­ Whereas the positive role played by this system in fore, the agricultural products listed in Annex IV, ori­ improving access for developing countries to the mar­ ginating in the least-developed developing countries kets of the preference-giving countries was recognized which appear in the list in Annex V to this Regulation, at the ninth session of the UNCTAD Special Com­ should be totally exempt from customs duties ; mittee on Preferences ; whereas it was there agreed that the objectives of the generalized preferences scheme Whereas according to the case law of the Court of Jus­ would not be fully achieved by the end of 1980, that tice it is illegal to allocate Community quotas among consequently it should be prolonged beyond the initial the Member States unless compelling circumstances of period and that an overall review of the system should an administrative, technical or economic character take place in 1990 ; make it impossible to do otherwise ; whereas in addi­ tion in cases where allocation is decided upon a mechanism is to be provided so as to protect the integ­ Whereas it is desirable therefore that the Community rity of the common customs tariff; continue to apply generalized tariff preferences, in the context of the conclusions reached in UNCTAD and in accordance with the intentions expressed in the said Whereas it is impossible within the brief period before the entry into force of this Regulation for the adminis­ trations of the Member States to create the administra­ tive and technical infrastructure required for central­ (') OJ No C 302, 28 . 1 1 . 1988, p. 88 . ized administration of the quotas for agricultural prod­ 0 OJ No C 326, 19. 12. 1988. ucts set out in Annex I, it being in particular impossible P) OJ No C 318, 12 . 12. 1988. («) OJ No L 323 , 29. 1 1 . 1988, p. 1 . to synchronize computer programmes between the

No L 375 /48 31 . 12 . 88 Official Journal of the European Communities

Member States and the Commission ; whereas the tech­ in respect of each of them, without quantitative limita­ nical equipment available to the administrations of the tions ; whereas the benefit of such preferential terms Member States varies from one to another, thus making should be reserved for products originating in the coun­ it uncertain that within the short time available it tries and territories under consideration , the concept of would be possible to ensure efficient,secure and even­ 'originating products' being adopted in accordance handed administration of the centralized scheme in with Commission Regulation (EEC) No 693/88 (3); 1989 ; whereas it is anticipated that these compelling circumstances will not re-occur in 1990 and thereafter ; Whereas the Republic of Korea does not treat the Com­ munity on an equal footing with other trade partners and whereas it has taken discriminatory measures in respect of the Community in the sphere of the protec­ Whereas it is appropriate to provide for a protective tion of intellectual property ; whereas therefore it is mechanism by the establishment of a Community inappropriate that the Republic of Korea should ben­ reserve of 30% with a system of automatic transfer efit from the scheme of generalized tariff preferences as from the Member States to the reserve of their allocated long as this practice continues ; shares once the reserve has been used up to the 80 % level ; Whereas it is necessary to establish complete statistics on imports admitted in accordance with the provisions of this Regulation and to apply to the collection , pre­ paration and transmission of these statistics Council Whereas if, in the course of the quota period, the Com­ Regulations (EEC) No 1 736/75 (4) and ( EEC) munity reserve is almost fully used, it is essential that No 3367 /87 (5); the Member States return to the said reserve all of the unused part of their shares, in order to ensure that part Whereas, since the Kingdom of Belgium, the Kingdom of a Community tariff qudta does not remain unused in of the Netherlands and the Grand Duchy of Luxem­ a Member State when it could be utilized in others ; bourg are united within and jointly represented by the Benelux Economic Union, any measure concerning the administration of the shares allocated to that economic union may be carried out by any one of its members, Whereas it is necessary to ensure equal and continous access for all Community importers to the Community tariff quotas and the uninterrupted application of the rate laid down for such quotas to all imports of the HAS ADOPTED THIS REGULATION : products concerned into all Member States until the quotas are used up ; Article 1

1 . From 1 January to 31 December 1989, the Common Customs duties shall be : Whereas, having regard to the rules applying to the repayment or remission of import or export duties, and — partially or totally suspended within the framework in particular to Council Regulation (EEC) No 1430/ of global quotas in respect of the products listed in 79 (') and Commission Regulation (EEC) No 3040/ Annex I , 83 (2), a procedure should be laid down to regularize imports actually made within the quotas opened under — partially or totally suspended in respect of the prod­ this Regulation and thus provision should be made for ucts listed in Annex II, the Commission to be able to take appropriate mea­ sures ; — totally suspended in respect of the products listed in Annex IV.

Spain and Portugal shall apply on the imports of prod­ Whereas such methods of administration call for close ucts referred to above the customs duties established in accordance with Articles 178 and 365 of the 1985 Act of and particularly rapid cooperation between the Mem­ ber States and the Commission ; Accession .

2. The arrangements laid down in paragraph 1 shall apply only in respect of products originating in the countries and territories : Whereas it is expedient that the Community should authorize the importation of the products referred to in — listed in Annex III, as regards some products in Annex II, originating in the countries and territories Annex I and the products in Annex II, listed in Annex III, subject to the customs duties given

0 OJ No L 77, 22 . 3 . 1988, p. 1 . (') OJ No L 175, 12. 7 . 1979, p. 1 . C) OJ No L 1 83, 1 4. 7 . 1 975, p. 3 . 0 OJ No L 297, 29. 10. 1983 , p. 13 . (5) OJ No L321.ll . 11 . 1987 , p. 3 .

31 . 12 . 88 Official Journal of the European Communities No L 375 /49

— listed in Annex V, as regards the products in Article 3 Annexes I and IV. A first tranche of 70 % of each of the Community tariff 3. The preferences granted by this Regulation are sus­ quotas listed in Annex I shall be apportioned among the Member States ; the shares for each Member State pended, on a temporary basis, for products originating shall, subject to Article 5, be valid until 31 December in the Republic of Korea. 1989 and shall be those indicated in cplumn 6 of Ann6x I against each product subject to quotas listed The benefit of the tariff quotas opened for imports of therein . unmanufactured tobaccos specified in Annex I is not granted for products originating in China. 2. The second tranche of each of the tariff quotas shall constitute the reserve specified in each case in col­ umn 5 of Annex I. 4. Preferential entry as provided for in this Regulation shall be subject to conformity with the rules of the ori­ gin of products determined by Regulation ( EEC) No 693 / 88 . Article 4 Entry under the tariff quota opened for imports of unmanufactured Virginia 'flue-cured' type tobaccos Where a Member State has used all of its quota share it shall be subject to the production of a certificate of draws on the reserve in accordance with the procedures authenticity issued by one of the authorities listed in laid down in Article 8 relating to fixed duty-free Annex I to Commission Regulation ( EEC) No 4128/ amounts . 87 0.

Pisco and singani, listed in Annexes II and IV and fall­ ing within CN code ex 2208 90 51 , and tequila falling Article 5 within CN code ex 2208 90 53 , shall qualify for the pre­ ferential system subject to the production of a certifi­ 1 . Once at least 80 % of the reserve of one of the tariff cate of authenticity appearing in the certificate of ori­ quotas, as defined in Article 7 (2), has been used up, gin and drawn up according to the procedure referred the Commission shall inform the Member States there­ to in Regulation (EEC) No 693 / 88. of.

5 . The tariff quotas and the partial or total suspen­ 2. It shall also notify Member States in this case of sions of duties, without quantitative limitations, shall the date from which drawings on the Community be administered in accordance with the following pro­ reserve must be made according to the provisions laid visions . down in Article 8 .

3 . Within a time limit fixed by the Commission as from the date referred to in paragraph 2, Member States SECTION I shall be required to return to the reserve all the quanti­ ties which have not been used on that date, within the meaning of Article 6 (2). Provisions concerning the administration of the global Community tariff quotas

Article2¶

1 . The Member States shall ensure free access to the Community imports of the products listed in Annex I shall benefit from the customs duties specified for each shares allocated, or those that have been drawn to them, for importers of the said goods. The Member product, within the volumes specified in column 5 of that Annex . States shall take all the appropriate measures to ensure that the drawings that they effect pursuant to Article 3 may be charged without interruption against the quota Those imports which enjoy exemption from customs amounts . duties under other preferential tariff arrangements granted by the Community may not be charged against 2. The extent to which a Member State has used up its these tariff quotas listed in Annex I. share shall be determined on the basis of imports of the said goods which have been entered for free circulation and which are accompanied by a certificate of origin in (') OJ No L 387, 31 . 12. 1987, p. 1 . accordance with the rules referred to in Article 1 (4).

No L 375 /50 Official Journal of the European Communities 31 . 12 . 88

3. Goods shall qualify for a tariff quota only if the and shall inform each of them as soon as it receives certificate of origin referred to in paragraph 2 is submit­ notification of the exhausting of the volumes opened. ted before the date on which the levying of duties is It shall ensure that the drawing which uses up any of reintroduced. these quotas is limited to the balance available and, to this end, specify the amount to the Member State which proceeds to the last drawing.

The fact that the quota amounts have been used shall Article 7 forthwith be brought to the notice of Member States. This communication shall be the subject of a publica­ By 28 February 1990, at the latest, Member States shall tion in the Official Journal of the European Communi­ ties, C Series. notify the Commission of the final total of the quanti­ ties charged and any balance of the shares still unused at 31 December 1989. Up to the limit of the balances remaining, and at the request of the Member States, the Commission shall authorize the Member States to SECTION II make any necessary regularization of the quantities charged against imports actually made during the Products of Chapters 1 to 24 of the Common Customs period reffered to in Article 1 ( 1 ). The Commission Tariff imported without quantitative limitations shall inform the Member States thereof. Article 10

1 . Community imports of the products listed in Annex II originating in the countries listed in Annex Article 8 III shall benefit from the customs duties specified for each product, without prejudice to the levying of addi­ tional duties which may be applicable. If an importer presents in a Member State, whose share is used up, a declaration of entry into free circulation, including a request for preferential benefit for a prod­ 2 . The products listed in Annex IV originating in the uct listed in Annex I and if this declaration is accepted countries listed in Annex V shall be imported into the by the customs authorities, the Member State con­ Community free of customs duties without prejudice to cerned shall inform the Commission and draw an the levying of additional duties which may be appli­ cable . amount corresponding to its requirements.

The drawing requests, with indication of the date of acceptance of the said declarations, must be transmit­ Article 11 ted to the Commission without delay.

Where the Commission finds that imports of products The drawings are granted by the Commission by refer­ benefiting from the treatment provided for in Article 10 ence to the date of acceptance of the declarations of are imported into the Community in quantities or at entry into free circulation by the customs authorities of prices which place or are likely to place Community the Member State concerned to the extent that the producers of similar or directly competitive products at available balance so permits . a serious disadvantage, the levying of customs duties applied within the Community may be reintroduced in whole or in part on imports of the products in question If a Member State does not use the quantities drawn, it from the country or countries or territory or territories shall return them as soon as possible to the reserve. which are the cause of such disadvantage. Such mea­ sures may also be taken in the event of actual or poten­ If the quantities requested, corresponding to a certain tial serious disadvantage which is confined to a single date, are greater than the available balance of the region of the Community. reserve, allocation shall be made on a pro rata basis with respect to the requested quantities. Member States shall be informed by the Commission of the drawings made . Article 12

1 . The Commission may decide, by means of a Regu­ lation, to reintroduce the levying of customs duties for a specified period, in order to ensure that Article 1 1 is Article 9 applied.

The Commission shall keep account of the quantities 2 . Where action on the part of the Commission is drawn by the Member States conforming to Article 3 requested by a Member State, the former shall give its

31 . 12 . 88 No L 375 / 51 Official Journal of the European Communities

decision within a period of not more than 10 working Office of the European Communities the statistical days from the date of receipt of the request and shall results for the products entered for free circulation in inform the Member State of this decision . the reference quarter under a generalized preferential, 3 . Each Member State may refer the measure taken by treatment in accordance with the provisions of the pres­ the Commission to the Council within a period of 10 ent Regulation . These results, transmitted according to working days following the date on which it was noti­ the headings of the combined nomenclature and where fied. The fact that the matter is referred to the Council applicable of the TARIC shall show the country of ori­ gin , value, quantity and any supplementary units as shall not cause the measure to be suspended. The Council shall meet immediately. It may, acting on a defined by Regulations ( EEC) No 1736/75 and (EEC) No 3367 / 87 . qualified majority, amend or rescind the measure in question . Article 15 Article 13 The Commission shall see that the Statistical Office of Articles 11 and 12 shall prejudice neither the applica­ the European Communities ensures the publication of tion of the safeguard clauses adopted under the com­ the annual statements of set-off. mon agricultural policy pursuant to Article 43 of the Treaty nor those adopted under the common commer­ Article 16 cial policy pursuant to Article 11 3 of the Treaty. Member States and the Commission shall cooperate SECTION III closely to ensure compliance with this Regulation . General provisions Article 14 Article 17 The Member States shall , within six weeks of the end This Regulation shall enter into force on 1 January of each quarter, at the latest, forward to the Statistical 1989 .

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

Done at Brussels , 19 December 1988 .

For the Council The President Th . PANGALOS

No L 375 /52 Official Journal of the European Communities 31 . 12 . 88

ANNEX I

List of products subject to Community preferential tariff quotas

Order No CN code Quota amount Description Rate of duty First part (tonnes) ( I ) (2) (3 ) (4 5 (6)

50.0015 ex 2008 20 51 Preserved pineapples, in slices, half slices or spirals 5% 32 850 BNL 3 230 ex 2008 20 59 + AD S/Z (') (reserve : DK 650 ex 2008 20 71 9 850) D 9 850 ex 2008 20 79 GR 40 ex 2008 20 91 E 890 ex 2008 20 99 F 180 IRL 150 I 1 090 P 50 UK 6 870

50.0025 ex 2008 20 51 Preserved pineapples, other than in slices, half slices 2% 47 320 BNL 3 090 ex 2008 20 59 or spirals + AD S/Z (') (reserve : DK 770 ex 2008 20 71 14 200) D 14510 ex 2008 20 79 GR 280 ex 2008 20 91 E 2 550 ex 2008 20 99 F 1 850 IRL 190 I 930 P 80 UK 8 870

50.0030 ex 2101 10 11 Extracts of coffee, obtained by a water method of 9% 19 200 BNL 990 extraction from roasted coffee, put in powder form, (reserve : DK 30 granulated, in grains, in tablets or in a similar solid 5 760) D 200 form GR 235 E 35 F 185 IRL 26 I 35 P 4 UK 9 900

50.0040 2401 10 10 Unmanufactured tobacco 6 % with min . of 66 950 BNL 5 060 2401 20 10 — Flue-cured Virginia type ECU 16 and max . (reserve : DK 1 070 of ECU 27/ 100 kg 20 100) D 7 205 net weight GR 355 or E 3 385 0% F 775 (countries listed in IRL 1 385 Annex V) I 2 535 P 710 UK 24 370

50.0050 2401 10 50 Unmanufactured tobacco 14 % with min . of 20 000 BNL 3 010 2401 10 70 — Other, excluding the sun-cured oriental type ECU 28 and max . (reserve : DK 645 2401 10 80 of ECU / 31 / 100 6 000) D 1 670 2401 10 90 kg net weight GR 15 2401 20 50 E 6 730 2401 20 70 F 1 400 2401 20 80 IRL 15 2401 20 90 I 30 P 260 UK 225

(') Additional duty on sugar. To be levied where the sugar content exceeds 17 % by weight in the case of products failing within CN code ex 2008 20 51 and 19 % by weight for products of CN code ex 2008 20 71 .

31 . 12 . 88 Official Journal of the European Communities No L 375/ 53

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) (d)

Order CN code Description No Rate of duty

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

52.0010 0101 19 10 Live horses 2% Horses, for slaughter (e)

52.0020 0101 19 90 Other 12%

52.0030 0203 1 1 90 Meat of swine, fresh, chilled or frozen Free 0203 12 90 0203 19 90 0203 21 90 0203 22 90 0203 29 90

52.0040 0206 10 99 Edible offal fresh, chilled or frozen 2 °/q 0206 2100 Of bovine animals 0206 29 99

52.0050 0206 8091 Of horses, asses, mules and hinnies 5% 0206 90 91

52.0060 Other meat and edible meat offal, fresh, chilled or frozen Free 0208 10 90 Of furred game ex 0208 90 30 52.0070 0208 20 00 Of frogs' legs

52.0080 0208 90 10 Of domestic pigeons 5%

52.0090 0208 9090 Other Free

52.0100 Live fish Free (**) 0301 10 90 Ornamental saltwater fish

52.0110 0301 91 00 Trout 10% (**)

52.0120 ex 0301 99 90 Sharks 4% (**) Atlantic halibut and lesser or Greenland halibut

Fish, fresh or chilled 10% (**) 52.0130 0302 1 1 00 Trout

52.0140 0302 21 10 Lesser or Greenland halibut 4% (**)

52.0150 0302 21 30 Atlantic halibut 4 % (**) 52.0160 0302 65 Dogfish and other sharks

52.0170 0302 70 00 Livers and roes 5% (**)

(a) Notwithstanding the rules for the interpretation of the combined nomenclature, the wording for the designation of the products is to be considered as having no more than an indicative value, the preferential scheme being determined, within the context of this Annex, by the application of the CN code. Where ex CN code positions are indicated, the preferential scheme is to be determined by application of the CN code and correspond­ ing description taken together. (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) Agricultural products qualifying under the ordinary arrangements for exemption or total temporary suspension of the Common Customs Tariff are only taken entries. ... (e) Entry within this CN code is subject to conditions laid down in the relevant Community provisions.

No L 375/54 Official Journal of the European Communities 31 . 12 . 88

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

Fish, frozen 10% (**) 52.0180 0303 21 00 Trout

52.0190 0303 31 10 Lesser or Greenland halibut 4% (*») 52.0200 0303 31 30 Atlantic halibut

52.0210 0303 75 Dogfish and other sharks 4 % (**)

52.0220 0303 80 00 Livers and roes 5 % (**)

Fish fillets and other fish meat, fresh, chilled or frozen 10 % (**) 52.0230 0304 10 11 Frozen fillets of trout 0304 20 11

52.0240 ex 0304 10 99 Of shark and Atlantic or lesser Greenland halibut 4 % (**)

52.0250 030420 61 Of shark io% («*) 030420 60 Of halibut 52.0260 ex 0304 20 99

52.0270 ex 0304 90 99 Of shark 4 % (**) Of Atlantic or lesser Greenland halibut

52.0280 Fish, dried, salted or in brine, smoked fish, whether or not cooked before or during the 10 % (•*) 52.0290 smoking process ex 0305 30 90 Fillets of Hilsa spp., in brine 0305 59 70 Atlantic halibut 0305 69 30

52.0300 0305 69 50 Salmon 2% (*«)

52.0310 ex 0305 69 90 Hilsa spp., in brine 8% (**)

52.0320 Crustaceans 7 % (**') 0306 1 1 00 Rock lobster and other sea crawfish

52.0330 0306 12 Lobsters 4 % (**) 52.0340 0306 13 10 Shrimps and prawns

52.0350 0306 13 90 Other shrimps and prawns 4,5 % (**)

52.0360 0306 14 Crabs 4 % (**) 52.0370 0306 19 10 Freshwater crayfish 52.0380 ex 0306 19 90 Perullus spp.

52.0390 0306 21 00 Rock lobster and other sea crawfish 7 % (**)

52.0400 0306 22 Lobsters 4% (**) 52.0410 0306 23 10 Shrimps and prawns

52.0420 0306 23 90 Other shrimps and prawns 4,5% (**)

52.0430 0306 24 Crabs 4% (*») 52.0440 0306 2910 Freshwater crayfish

52.0450 ex 0306 29 90 Perullus spp. 4 % (**)

52.0460 0307 21 00 Scallops, and other molluscs 4% (**) 0307 29 10 0307 29 90

52.0470 0307 31 10 Mussels ( Mytillus spp.) 5,5 % (**)

52.0480 0307 31 90 Mussels ( Perna ssp.) 4 % (**)

52.0490 0307 39 10 Mussels ( Mytillus ssp.) 5,5 % (**)

31 . 12. 88 Official Journal of the European Communities No L 375 / 55

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

52.0500 0307 39 90 Mussels ( Perna ssp.) 4% (**) 52.0510 0307 41 Cuttlefish and squid 0307 49 1 1

52.0520 0307 49 19 Cuttlefish 5,5 % (**)

52.0530 0307 49 31 Squid 4 % (**) 0307 49 33 0307 49 39 0307 49 51 52.0540 0307 49 71 Cuttlefish 52.0550 0307 49 91 Squid 0307 49 99 52.0560 0307 51 00 Octopus 0307 59 10 0307 5990 0307 91 00 0307 99 13 0307 99 19 0307 9990

52.0570 0409 Natural honey 25%

52.0580 Edible products of animal origin, not elsewhere specified or included 4% ex 0410 — Royal jelly

ex 0410 — Other 2%

52.0590 Skins and other parts of birds, with their feathers or down, powder and waste of feath­ Free ers or parts of feathers 0505 1090 Feathers of a kind used for stuffing ; down 52.0600 0505 9000 Other

52.0610 Natural sponges of animal origin Free 0509 0090 Other

52.0620 6% Other live plants (including their roots), cuttings and slips 0602 10 90 Unrooted cuttings and slips Other

52.0630 060299 30 12% Trees and shrubs, excluding fruit and forest trees and shrubs ; other live plants, cuttings 0602 9945 and roots, excluding yuccas and cacti not planted in pots, tubs, boxes or the like 060299 49 0602 99 59 ex 0602 99 70 0602 99 91 0602 99 99

ex 0602 99 70 8% 52.0640 Yuccas and cacti, not planted in pots, tubs, boxes or the like ex 0602 9999

52.0650 22% Cut flowers and flower buds of a kind suitable for bouquets or for ornamental pur­ poses, fresh, dried, dyed, bleached, impregnated or otherwise prepared 0603 10 13 Fresh carnations from 1 June to 3 1 October

52.0660 0603 10 15 Orchids and anthurium 15% 52.0670 ex 0603 10 29 0603 10 55 ex 0603 10 69

Other 7% 52.0680 ex 0603 9000 Cut flowers, not further prepared than dried

52.0690 15% ex 0603 9000 Cut flowers, dyed, bleached, impregnated or otherwise prepared

No L 375/ 56 Official Journal of the European Communities 31 . 2 . 88

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

52.0700 Foliage, branches and other parts of plants, without flowers or flower buds, and 7% grasses, mosses and lichens, being goods of a kind suitable for bouquets or for orna­ mental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared ex 0604 1090 Fresh 060491 10 060491 90

52.0710 ex 06041090 Not further prepared than dried 2% 060499 10

52.0720 060499 90 Other 14%

52.0730 070690 30 Horse-radish (Cochlearia armoracia) 13%

52.0740 Other vegetable, fresh or chilled 12% ex 0709 20 00 Asparagus, from 1 October to 3 1 January

52.0750 ex 0709 3000 Aubergines, from 1 January to 31 March 9% 52.0760 ex 0709 40 00 Celery, other than celery sticks, from 1 January to 31 March

52.0770 0709 60 99 Pimento 5%

52.0780 ex 0709 90 70 Courgettes, from 1 January to the last day of February 9% 52.0790 ex 0709 90 90 Pumpkins and courgettes, from 1 January to the last day of February ex 0709 90 90 Other, excluding parsley, from 1 January to 3 1 March

ex 0709 90 90 Okra Free

52.0800 Vegetables (uncooked or cooked by steaming or by boiling in water), frozen 3% 0710 40 00 Maize

52.0810 0710 80 59 Pimento 5%

52.0820 ex 0710 8090 Other — Okra 13%

52.0830 3% Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for imme­ diate consumption 0711 90 30 Maize

52.0840 0711 90 10 Pimento 5%

52.0850 ex 071 1 90 70 Okra Free

ex 071 1 90 70 Bamboo shoots 6%

52.0860 6% Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared ex 0712 30 00 Mushrooms, excluding cultivated mushrooms

52.0870 ex 0712 90 90 Free Horse-radish (Cochlearia armoracia)

ex 0712 90 90 Okra 7%

2% 52.0880 Dried leguminous vegetables, shelled, whether or not skinned or split 0713 10 90 Other ex 0713 2090 Other, excluding chickpeas of the species Cicer arietinum

31 . 12 . 88 Official Journal of the European Communities No L 375 / 57

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

52.0890 ex 0713 2090 Chickpeas of the species Cicer arietinum not for sowing Free 0713 31 90 52.0900 0713 32 90 Beans of the genera Phaseolus or Vigna, not for sowing 0713 33 90 0713 3990

52.0910 0713 5090 Broad beans ( Vicia faba var. major) and horse beans ( Vicia faba var. eguina, Vicia faba 3% var. minor) not for sowing ex 0713 90 90 Other peas, other than cajan peas of the species Cajanus cajan

52.0920 ex 0713 9090 Cajan peas of the species Cajanus cajan Free

- 52.0930 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and other similar roots Free and tubers with high starch or inulin content, fresh or dried, whole or sliced ; sago pith 0714 20 10 Sweet potatoes for human consumption (e) 52.0940 0714 90 90 Other

52.0950 0801 10 10 Coconuts Free 0801 1090

52.0960 0802 5000 Pistachios Free 52.0970 0802 90 10 Pecans 52.0980 08029030 Areca (or betel) and cola 52.0990 0802 9090 Other nuts

52.1000 0803 00 90 Dried bananas, including plantains Free

52.1010 ex 0804 1000 Dates 8% For industrial transformation, excluding the manufacture of alcohol, or for condition­ ing for retail sale in immediate packings with a net capacity of 1 1 kg or less (e)

52.1020 080440 10 Avocados, from 1 December to 3 1 May 3,5 %

52.1030 08044090 Avocados, from 1 June to 30 November 6%

52.1040 ex 0804 50 00 Guavas and mangosteens Free

ex 0804 50 00 Mangoes 4%

52.1050 ex 0805 20 10 Clementines, from 15 May to 15 September 16% ex 0805 20 30 Mandarins (including tangerines and satsumas); wilkings and other similar citrus hy­ ex 0805 20 50 brids, from 15 May to 15 September ex 0805 20 70 ex 0805 2090

52.1060 ex 0805 30 90 Limes (Citrus aurantifolia var. lumio and var. limetta) 9,6%

52.1070 ex 0807 1010 Watermelons, from 1 November to 30 April 6,5 %

Free 52.1080 0807 2000 Pawpaws

0809 40 90 Sloes 7% 52.1090

52.1100 0810 20 90 Other berries 5% 08103090

52.1110 081040 30 Free Bilberries of the species Vaccinium myrtillus

52.1120 081040 50 3% Fruit of the species Vaccinium macrocarpon and Vaccinium corymbosum

081040 90 Other berries 5% 52.1130 ex 081090 90

52.1140 081090 10 Kiwis 6%

(e) Entry within this CN code is subject to conditions laid down in the relevant Community provisions.

No L 375/ 58 Official Journal of the European Communities 31 . 12 . 88

( I ) (2) (3) (4)

52.1150 ex 0810 90 90 Rose-hip fruit Free

ex 0810 90 90 Other stone fruit 7%

ex 0810 90 90 Other fruit 6%

52.1160 Fruit and nuts, incooked or cooked by steaming or boiling in water, frozen, whether or 8% not containing added sugar or other sweetening matter 0811 20 59 Blackberries (brambleberries), mulberries

52.1170 0811 2090 Other berries 6%

52.1180 0811 90 50 Bilberries (fruit of the species Vaccinium myrtillus) 7%

52.1 190 081190 70 Fruit of the species Vaccinium myrtilloides and Vaccinium angustifolium 2%

52.1200 ex 0811 9090 Quinces 10%

ex 081 19090 Fruit falling within heading Nos0801 , 0803, 0804 (except figs and pineapples), 6% 0805 40 00, 0807 20 00, 0810 30 90, 0810 40 10, 0810 40 50, 0810 90 10 and 0810 90 90

ex 0811 9090 Rose-hip fruit Free

52.1210 ex 0811 20 11 6% Fruit falling within heading Nos0801 , 0803, 0804 (except figs and pineapples), ex 081 190 10 0805 40 00, 0807 20 00, 0810 40 10, 0810 40 50, 0810 30 90, 0810 20 90, 0810 40 90, 0810 90 10 and 0810 90 90

52.1220 ex 0811 2019 Fruit falling within heading Nos0801 , 0803, 0804 (except figs and pineapples), 6% ex 0811 90 30 0805 40 00, 0807 20 00, 0810 40 10, 0810 40 50, 0810 30 90, 0810 20 90, 0810 40 90, 0810 90 10 and 0810 90 90

52.1230 Fruit and nuts, provisionally preserved (for example, by sulphur dioxide gas, in brine, Free in sulphur water or in other preservative solutions), but unsuitable in that state for im­ mediate consumption 0812 90 30 Pawpaws

52.1240 0812 9040 2% Bilberries (fruit of the species Vaccinium myrtillus)

52.1250 4% ex 0812 9090 Quinces

ex 0812 9090 Free Fruit falling within heading Nps0801 , 0803, 0804 (excluding figs and pineapples), 0805 40 00, 0810 40 10, 0810 40 50, 0810 40 90, 0810 30 90, 0810 20 90, 0810 90 10 and 0810 90 90

52.1260 Fruit, dried, other than that of heading Nos0801 to 0806 ; mixtures of nuts or dried 5,5 % fruits of this chapter 0813 10 00 Apricots

0813 40 30 Pears 4% 52.1270

52.1280 0813 40 50 Free Pawpaws 52.1290 ex 0813 4090 Tamarind (pods, pulp) Rose-hip fruit

Free 52.1300 08140000 Peel of citrus fruit or melons, fresh, frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions

31 . 12 . 88 Official Journal of the European Communities No L 375 / 59

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

52.1310 0901 1 1 00 Coffee, not roasted, not decaffeinated 4%

52.1320 0901 12 00 Coffee, not roasted, decaffeinated 8,5 %

52.1330 0901 21 00 Coffee roasted, not decaffeinated 11,5%

52.1340 0901 22 00 Coffee roasted, decaffeinated 1 2,5 %

52.1350 0901 30 00 Coffee husks and skins 7%

52.1360 0901 40 00 Coffee substitutes containing coffee 13%

52.1370 0902 10 00 Green tea (not fermented) in immediate packings of a content not exceeding 3 kg Free 0902 3000 Black tea (fermented) and partly fermented tea, in immediate packings of a content not exceeding 3 kg

52.1380 Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or 3% of the genus Pimenta 0904 1 1 90 Pepper, neither crushed nor ground, other than for industrial use

52.1390 0904 12 00 Pepper, crushed or ground 4%

52.1400 0904 20 39 Pimento of the genus Capsicum, or of the genus Pimenta, neither crushed nor ground 5% ex 0904 20 90 Pimento of the genus Capsicum, crushed or ground

52.1410 ex 0904 2090 4% Other crushed or ground

52.1420 0906 Cinnamon and cinnamon-tree flowers Free

52.1430 0907 10% Cloves (whole fruits, cloves and stems)

0908 10 90 Free 52.1440 Nutmeg, other 0908 2090 Mace, crushed or ground

Free 52.1450 Seeds of anise, badian, fennel, coriander, cumin , caraway or juniper 0909 10 10 Seeds of anise

0909 10 90 Seeds of badian 7% 52.1460

52.1470 0909 30 Seeds of cumin Free 0909 40 Seeds of caraway 0909 50 Seeds of fennel or juniper

11% 52.1480 Ginger, saffron, turmeric (curcuma), thyme, bay leaves, curry and other spices 0910 4013 Thyme neither crushed nor ground, other than wild thyme

52.1490 091040 19 13% ' Thyme crushed or ground

12% 52.1500 0910 40 90 Bay leaves

52.1510 091091 10 Free Other spices mixtures, neither crushed nor ground

3% 52.1520 091091 90 Crushed or ground

091099 91 Free 52.1530 Other neither crushed nor ground

No L 375 /60 31 . 12 . 88 Official Journal of the European Communities

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

52.1540 0910 99 99 Crushed or ground 3%

52.1550 Flour and meal of the dried leguminous vegetables of heading No 0713 , of sago or of 2% roots or tubers of heading No 0714 ; flour meal and powder of the products of Chapter 8 1106 10 00 Flour and meal of the dried leguminous vegetables of heading No 0713

52.1560 1106 30 10 Flour, meal and powder of bananas Free

52.1570 ex 11063090 Flour, meal and powder of chestnuts 7,5 %

52.1580 ex 1106 3090 Other than of chestnuts 2%

52.1590 1211 1000 Liquorice roots Free 52.1600 1211 90 30 Tonquin beans

52.1610 12121091 Locust bean seeds, not decorticated, crushed or ground Free

52.1620 1212 1099 Other locust bean seeds 6%

52.1630 12122000 Seaweeds and other algae Free 52.1640 12123000 Apricot peach or plum stones and kernels

52.1650 Vegetable saps and extracts ; pectic substances, pectinates and pectates ; agar-agar and Free other mucilages and thickeners, whether or not modified, derived from vegetable products (*) Vegetable saps and extracts 1302 12 00 Of liquorice

1302 14 00 Of pyrethrum or of the roots of plants containing rotenone Free 1302 19 30 Intermixtures of vegetable extracts, for the manufacture of beverages or of food prepar­ ations 1302 19 91 Other medicinal

52.1660 Pectic substances, pectinates and pectates 12% ex 1302 2010 Dry, excluding apple, pear and quince pectic substances

52.1670 ex 1302 2090 7% Other, excluding apple, pear and quince, pectic substances

Free 52.1680 1302 31 00 Agar-agar 1302 32 10 Mucilages and thickeners, whether or not modified, derived from locust beans, locust bean seeds

52.1690 Free Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil not emulsified or mixed or otherwise prepared 1503 00 19 Lard stearin and oleostearin other than for industrial uses 1503 00 30 Tallow oil for industrial uses other than the manufacture of foodstuffs for human con­ sumption (e)

52.1700 1503 0090 Other 4%

52.1710 Fats and oils and their fractions, of fish or marine mammals, whether or not refined, Free but not chemically modified 1504 10 10 Fish-liver oils and their fractions of a vitamin A content not exceeding 2 500 IU/g

Fats and oils and their fractions, of fish, other than liver oils ; solid fractions in imme­ 16% 52.1720 ex 1504 2010 diate packings of a net capacity of 1 kg or less

ex 1504 20 10 Other solid fractions 11 %

(e) Entry within this CN code is subject to conditions laid down in the relevant Community provisions.

31 . 12 . 88 No L 375 / 61 Official Journal of the European Communities

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

52.1730 ex 1504 30 19 Fats and oils and their fractions, of marine mammals ; solid fractions, in immediate 16% packings of a net capacity of 1 kg or less

ex 1504 30 19 Other solid fractions 11 %

52.1740 1505 Wool grease and fatty substances derived therefrom (including lanolin) Free

52.1750 1506 Other animal fats and oils and their fractions, whether or not refined, but not chemical­ Free ly modified

52.1760 Soya-bean oil and its fractions 2,5 % 1507 10 10 Crude oil, whether or not degummed for technical or industrial uses other than the manufacture of foodstuffs for human consumption (e)

52.1770 Palm oil and its fractions 2,5 % 1511 10 10 Crude oil for technical or industrial uses other than the manufacture of foodstuffs for human consumption (e)

52.1780 1511 1090 Other 4%

52.1790 Other 16% Solid fractions 1511 90 11 In immediate packings of a net capacity of 1 kg or less

52.1800 1511 90 19 Other 11 %

52.1810 15119099 Other 12%

52.1820 ex 1512 11 10 Safflower oil and fractions thereof for technical or industrial uses other than the manu­ 2,5 % facture of foodstuffs for human consumption (e) 52.1830 151221 10 Cotton-seed oil and its fractions for technical or industrial uses other than the manu­ facture of foodstuffs for human consumption (e)

52.1840 Coconut (copra) oil and fractions thereof, whether or not refined, but not chemically 2,5 % modified Crude oil 1513 11 10 For technical or industrial uses other than the manufacture of foodstuffs for human consumption (e)

52.1850 1513 11 91 18% In immediate packings of a net capacity of 1 kg or less

52.1860 1513 11 99 Other 7% 151321 91

52.1870 Solid fractions 16% 1513 19 11 In immediate packings of a net capacity of 1 kg or less 1513 29 11

52.1880 1513 19 19 Other 11 % 1513 29 19

52.1890 Other 6,5 % 1513 1930 For technical or industrial uses other than the manufacture of foodstuffs for human consumption (e)

(e) Entry within this CN code is subject to conditions laid down in the relevant Community provisions.

No L 375/62 Official Journal of the European Communities 31 . 12. 88

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

52.1900 1513 1991 18% In immediate packings of a net capacity of 1 kg or less 1513 29 50

52.1910 1513 1999 Other 13% 15132991

52.1920 151321 11 Palm kernel oil for technical or industrial uses other than the manufacture of foodstuffs 2,5 % 52.1930 for human consumption (e) 151321 19 Babassu oil for technical or industrial uses other than the manufacture of foodstuffs for human consumption (e)

52.1940 1513 21 30 Other in immediate packings of a net capacity of 1 kg or less 18%

52.1960 151329 11 Other solid fractions in immediate packings of a net capacity of 1 kg or less 16%

52.1970 1513 29 19 Other 11 %

52.1980 ex 1513 29 30 Palm kernel oil for technical or industrial uses other than the manufacture of foodstuffs 6,5 % for human consumption (e)

52.2010 ex 1514 10 10 Rape, mustard oil and fractions thereof, for technical or industrial uses other than the 2,5 % manufacture of foodstuffs for human consumption (e)

52.2020 Other fixed vegetable fats and oils (including jojoba oil) and their fractions 2,5 % 151521 10 Maize (corn) oil and its fractions for technical or industrial uses other than the manu­ facture of foodstuffs for human consumption (e)

52.2030 15153090 Castor oil and its fractions, other 6%

52.2040 1515 40 00 Tung oil and its fractions Free

52.2050 151550 11 Sesame oil and its fractions for technical or industrial uses other than the manufacture 2,5 % of foodstuffs for human consumption (e)

52.2060 151560 90 Free Jojoba oil and its fractions other than raw oil 52.2070 151590 10 Oiticica oil ; myrtle wax and Japan wax ; their fractions

52.2080 151590 40 Other oils and their fractions for technical or industrial uses other than the manufacture 2,5 % of foodstuffs for human consumption (e)

52.2090 15159051 18% Other crude oils, solid, in immediate packings of a net capacity of 1 kg or less 52.2100 15159091 Other, solid, in immediate packings of a net capacity of 1 kg or less

52.2110 16% Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidninized, whether or not refined, but not further pre­ pared 1516 10 10 Animal fats and oils and their fractions, in immediate packings of a net capacity of 1 kg or less

52.2120 1516 1090 Other 11 %

52.2130 151620 10 Free Hydrogenated castor oil, so-called 'opal wax'

(e) Entry within this CN code is subject to conditions laid down in the relevant Community provisions.

31 . 12. 88 No L 375 /63 Official Journal of the European Communities

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

52.2140 15162091 16% Vegetable fats and oils and their fractions, in immediate packings of a net capacity of 1 kg or less

52.2150 1516 2099 Other 11 %

52.2160 1517 90 93 Edible mixtures or preparations of a kind used as mould release preparations Free

52.2170 151800 10 Linoxyn Free

52.2180 15180031 Fixed vegetable oils, fluid, mixed, for technical or industrial uses other than the manu­ 2,5 % facture of foodstuffs for human consumption (e), crude

52.2190 Industrial monocarboxylic fatty acids ; acid oils from refining ; industrial fatty alcohols Free 1519 1100 Stearic acid

52.2200 1519 1200 Oleic acid 3%

52.2210 15191300 Tall oil fatty acids Free 15191900 Other 1519 2000 Acid oils from refining

52.2220 15193000 Industrial fatty alcohols 5%

52.2230 1520 Glycerol (glycerine), whether or not pure ; glycerol waters and glycerol lyes Free

52.2240 Vegetable waxes (other than triglycerides), beeswax, other insect waxes "and spermaceti, Free whether or not refined or coloured 1521 1090 Other than raw 1521 90 10 Spermaceti, whether or not refined or coloured 1521 9099 Beeswax and other insect waxes, whether or not refined or coloured, other than raw

52.2250 Degras ; residues resulting from the treatment of fatty substances or animal or vegetable Free waxes 1522 00 10 Degras Residues resulting from the treatment of fatty substances or animal or vegetable waxes Other 1522 00 91 Oil foots and dregs ; soapstocks 1522 00 99 Other

52.2260 14% Other prepared or preserved meat, meat offal or blood 1602 20 10 Goose or duck liver

52.2270 1602 41 90 8% 1602 42 90 Of swine, other than domestic swine 1602 49 90

52.2280 ex 1602 50 90 17% Prepared or preserved bovine tongue

52.2290 ex 160290 31 Game 8%

ex 1602 90 31 Rabbit 14%

(e) Entry within this CN code is subject to conditions laid down in the relevant Community provisions.

No L 375 /64 Official Journal of the European Communities 31 . 12 . 88

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

52.2300 ex 1602 90 71 Other, of sheep 18% ex 1602 90 79

ex 1602 90 71 Other, of goats 16% ex 1602 90 79

1602 9099 Other 16%

52.2310 Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates 5% 1603 00 10 In immediate packings of a net capacity of 1 kg or less

52.2320 1603 0030 In immediate packings of a net capacity of more than 1 kg but less than 20 kg Free

52.2330 Prepared or preserved fish ; caviar and caviar substitutes prepared from fish eggs 4% (**) 16041100 Salmon

52.2340 160413 90 Other (than sardines) 9 % (••)

52.2350 16041490 Atlantic bonito ( Sarda spp.) 18 % (**)

52.2360 160415 10 Mackerel of the species Scomber scombrus and Scomberjaponicus 19 % (**)

52.2370 1604 15 90 Mackerel of the species Scomber australasicus 9 % (**)

52.2380 1604 19 10 Salmonidae, other than salmon 4%

52.2390 1604 19 50 Fish of the species Orcynopsis unicolor 19 % (**)

52.2400 160419 91 Fillets, raw, coated with batter or breadcrumbs, deep frozen 10 % (**)

52.2405 1604 19 90 Other fish, whole or in pieces 9% (**)

52.2410 1604 2010 Of salmon 4 % (**) 1604 20 30 Of Salmonidae, other than salmon

52.2420 ex 1604 20 50 Atlantic bonito ( Sarda spp). 18 % (**)

52.2430 ex 1604 20 50 Mackerel of the species Scomber scombrus and Scomber japonicus and fish of the spe­ 19 % (**) cies Orcynopsis unicolor

ex 1604 2090 Other, excluding herrings 9 % (**)

52.2440 1604 30 10 Caviar (sturgeon roe) 12 % (**)

52.2450 1604 3090 Caviar substitutes 14 % (**)

52.2460 Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved 6% (**) 1605 10 00 Crab ex 1605 20 00 Shrimps and prawns excluding shrimps of the Crangon spp. type 1605 30 00 Lobster 1605 40 00 Other crustaceans ex 1605 90 10 Molluscs excluding snails other than seasnails

1605 9090 Other 16% 52.2470

Free 52.2480 1702 5000 Chemically pure fructose and maltose 1702 90 10

2% 52.2490 1704 1011 Chewing gum 17041019 17041091 1704 10 99

31 . 12 . 88 Official Journal of the European Communities No L 375/65

( 1 ) (2) (3 ) (4) \ 52.2500 1704 90 10 9% Liquorice extract containing more than 10% by weight of sucrose but not containing other added substances

52.2510 170490 30 White chocolate 4%

52.2520 170490 51 Pastes, including marzipan 6% 170490 55 Throat pastilles and cough drops 17049061 Sugar-coated (panned) goods 1704 90 65 Gum confectionery and jelly confectionery 170490 71 Boiled sweets whether or not filled 170490 75 Toffees, caramels and similar sweets 170490 81 Compressed tablets 1704 90 99 Other

52.2530 1803 10 00 Cocoa paste, whether or not defatted 11 % 1803 20 00

52.2540 1804 Cocoa butter, fat and oil 8%

52.2550 1805 Cocoa powder, not containing added sugar or other sweetening matter 9%

52.2560 Chocolate and other food preparations containing cocoa 3% ex 1806 10 10 Cocoa powder, not otherwize sweetened than by the addition of sucrose ex 1806 10 30 ex 1806 1090

52.2570 1806 20 10 Chocolate and other food preparations 9% 1806 20 30 1806 20 50 1806 20 90 1806 31 00 1806 32 10 1806 32 90 1806 90 11 1806 90 19 1806 90 31 1806 90 39 1806 90 50

52.2580 Free Food preparations of flour, meal, starch or malt extract, not containing cocoa powder or containing cocoa powder in a proportion by weight of less than 50 %, not elsewhere specified or included ; food preparations of goods of heading Nos 0401 to 0404, not containing cocoa powder or containing cocoa powder in a proportion by weight of Jess than 10 %, not elsewhere specified or included 1901 1000 Preparations for infant use, put for retail sale 1901 20 00 Mixes and doughs for the preparation of bakers' wares of heading No 1905 ex 1901 9090 Other

ex 19019090 Free Other preparations based on flour of leguminous vegetables in the form of sun-dried discs of dough known as 'papad' O

(') No additional duties are levied.

No L 375/66 Official Journal of the European Communities 31 . 12. 88

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

52.2590 ex 1903 2% Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, sittings or similar forms, excluding those obtained from potato starch

52.2600 Prepared foods obtained by the swelling or roasting of cereals or cereal products (for Free example, corn flakes); cereals, other than maize (corn), in grain form, pre-cooked or otherwise prepared 1904 10 10 Prepared food obtained by the swelling or roasting of cereals or cereal products 1904 10 30 19041090

52.2610 19049010 Of rice 3%

52.2620 1904 9090 Of other cereals 2%

52.2630 1905 1000 Crispbread Free

52.2640 1905 20 10 Gingerbread and the like Free 1905 20 30 1905 2090

52.2660 1905 90 10 Matzos Free

52.2670 1905 90 20 Communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing Free wafers, rice paper and similar products

52.2680 1905 90 30 Bread 4%

52.2690 14% Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vine­ gar or acetic acid 20012000 Onions

20019020 5% 52.2695 Fruit of the genus Capsicum other than sweet peppers and pimentos

2001 90 50 Mushrooms 14% 52.2700 ex 2001 9090 Other, excluding 'mixed pickles' and sweet peppers

Sweet corn 3% 52.2710 2001 90 30

ex 2001 9090 Palmtree hearts 7% 52.2720

52.2730 9% ex 2001 9090 Papaya chutney

14% Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid 2003 20 00 Truffles

3% 52.2740 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen 2004 90 10 Sweet corn

15% 52.2750 ex 200490 30 Sauerkraut

12% ex 2004 90 30 Capers

31 . 12. 88 Official Journal of the European Communities No L 375/67

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

52.2760 ex 20049099 Asparagus 20%

ex 2004 9099 Bamboo shoots 11 %

ex 20049099 Moringa oleifera (drumsticks) Free

52.2770 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not 15% frozen 2005 3000 Sauerkraut

52.2780 2005 60 00 Asparagus 20%

52.2790 2005 8000 Sweet corn 3%

52.2795 ex 2005 90 10 Fruit of the genus Capsicum 5%

52.2800 2005 90 30 Capers 12%

52.2810 ex 2005 9090 Bamboo shoots 11 %

ex 2005 9090 Moringa oleifera (drumsticks) Free

52.2820 Fruits, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glace or 6% crystallized) ex 2006 00 39 Other, with a sugar content exceeding 13 % by weight Fruit falling within heading Nos 0801 , 0803 , 0804 (except figs and pineapples), 0805 40 00, 0807 20 00, 0810 40 10, 0810 40 50, 0810 30 90, 0810 20 90, 0810 40 90, 0810 90 10 and 0810 90 90

52.2830 ex 2006 0090 Other, than with a sugar content not exceeding 13 % 6% Fruit falling within heading Nos 0801 , 0803 , 0804 (except figs and pineapples), 0805 90 00, 0810 20 90, 0810 30 90, 0810 40 10, 0810 40 50, 0810 40 90, 0810 90 10 and 0810 90 90

52.2840 Jams, fruit jellies, marmalades, fruit or nut puree and fruit or nut pastes, being cooked 8% preparations, whether or not containing added sugar or other sweetening matter ex 2007 1090 Other Fruit falling within heading Nos 0801 , 0803, 0804 (excluding figs and pineapples), 0807 20 00, 0810 20 90, 0810 30 90, 0810 40 10, 0810 40 50, 0810 40 90, 0810 90 10 and 0810 90 90

52.2850 Jams and marmalades of citrus fruit 18% ex 2007 91 10 With a sugar content exceeding 30 % by weight, excluding orange jam and marmalade ex 2007 91 30 With sugar content exceeding 13 % but not exceeding 30 % by weight, excluding orange jam and marmalade

52.2860 ex 2007 91 90 19% Other, excluding orange jam and marmalade

52.2870 ex 2007 99 39 8% With a sugar content exceeding 30 % by weight Fruit falling within heading Nos 0801 , 0803, 0804 (except figs and pineapples) 0807 20 00, 0810 20 90, 0810 30 90, 0810 40 10, 0810 40 50, 0810 40 90, 0810 90 10 and 0810 90 90

52.2880 ex 2007 10 10 With a sugar content exceeding 13 % but not exceeding 30 % by weight 8% ex 2007 99 59 Fruit falling within heading Nos 0801 , 0803, 0804 (except figs and pineapples), 0807 20 00, 0810 20 90, 0810 30 90, 0810 40 10, 0810 40 50, 0810 40 90, 0810 90 10 and 0810 90 90

No L 375 /68 Official Journal of the European Communities 31 . 12 . 88

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

52.2890 ex 2007 99 90 Other 8% Fruit falling within heading Nos 0801 , 0803 , 0804 (excluding figs and pineapples), 0807 20 00, 0810 20 90, 0810 30 90, 0810 4010, 0810 40 50, 0810 40 90, 0810 90 10 and 0810 90 90

52.2900 Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or 6% not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included 2008 1191 Ground-nuts 2008 1 1 99 Other, including mixtures in immediate packings of a net content exceeding 1 kg, ex­ ex 2008 19 10 cluding almonds, walnuts and hazelnuts

52.2910 ex 2008 19 10 Other including mixtures in immediate packings of a «et content exceeding 1 kg 1 2 % (*) Almonds, walnuts and hazelnuts

52.2920 ex 2008 19 90 Other, in immediate packings of a net content not exceeding 1 kg 6% Almonds, walnuts and hazelnuts

ex 2008 19 90 Other, in immediate packings of a net content not exceeding 1 kg 1 1,5 % (♦)

52.2930 2008 20 1 1 Pineapples, in immediate packings of a net capacity 10% Of 1 kg or more, with a sugar content exceeding 17 % by weight

52.2940 2008 20 19 Other 10%

52.2950 2008 20 31 Of 1 kg or less, with a sugar content exceeding 19 % by weight 10%

52.2960 2008 20 39 Other 10%

52.2970 2008 30 1 1 25% Citrus fruit containing added spirit, with a sugar content exceeding 9 % by weight 2008 30 19

52.2980 2008 30 31 Other citrus fruit 25% 2008 30 39

2008 30 51 9% 52.2990 Containing added sugar, in immediate packings of a net capacity of more than 1 kg Grapefruit segments

52.3000 2008 30 55 Mandarins (including tangerines and satsumas); Clementines, wilkings and other simi­ 19 % (*) lar citrus hybrids

9% 52.3010 2008 30 71 Containing added sugar, in immediate packings of a net capacity of 1 kg or less Grapefruit segments

52.3020 2008 30 75 18% (*) Mandarins (including tangerines and satsumas), Clementines, wilkings and other simi­ lar citrus hybrids

2008 40 1 1 25% 52.3030 Pears with a sugar content exceeding 1 3 % by weight 2008 40 19 2008 40 31

31 . 12. 88 Official Journal of the European Communities No L 375 /69

(0 (2) (3) (4)

52.3040 2008 40 21 Pears, other 25% 2008 4029 2008 4039

52.3050 2008 5011 Apricots with a sugar content exceeding 13 % by weight 25% 2008 50 19 2008 50 51

52.3060 2008 5031 Apricots, other - 25% 2008 5039 2008 50 59

52.3070 2008 70 1 1 Peaches with a sugar content exceeding 13 % by weight 25% 2008 70 19 2008 70 51

52.3080 2008 7031 Peaches, other 25% 2008 7039 2008 70 59

52.3090 2008 8011 Strawberries 25% 2008 80 19

52.3100 2008 8031 Strawberries 25% 2008 8039

52.3110 2008 91 00 Palmtree hearts 7%

52.3120 2008 92 1 1 Mixtures 25% 2008 92 19

52.3130 2008 92 31 Mixtures 25% 2008 92 39

52.3140 ex 2008 92 50 Mixtures of two or more fruits falling within heading Nos 0801 , 0803, 0804 (except 9% figs), 0807 20 00, 0810 40 10, 0810 40 50, 0810 30 90, 0810 20 90, 0810 40 90, 0810 90 10 and 0810 90 90

52.3150 ex 2008 92 71 Mixtures of two or more fruits falling within heading Nos 0801 , 0803 , 0804 (except 7% figs), 0807 20 00, 0810 40 10, 0810 40 50, 0810 30 90, 0810 20 90, 0810 40 90, 0810 90 10 and 0810 90 90

52.3160 ex 2008 92 91 9% Mixtures of two or more fruits falling within headings Nos 0801 , 0803 , 0804 (except figs), 0807 20 00, 0810 40 10, 0810 40 50, 0810 30 90, 0810 20 90, 0810 40 90, 0810 90 10 and 0810 90 90

52.3170 ex 2008 92 99 Mixtures of two or more fruits falling within heading Nos 0801 , 0803 , 0804 (except 10% figs), 0807 20 00, 0810 40 10, 0810 40 50, 0810 20 90, 0810 30 90, 0810 40 90, 0810 90 10 and 0810 90 90

52.3180 2008 99 11 10% Ginger 2008 99 19

52.3190 2008 99 21 25% Grapes, with a sugar content exceeding 13 % by weight

52.3200 2008 99 29 25% Other grapes

No L 375 /70 Official Journal of the European Communities 31 . 12 . 88

( I ) (2) (3) (4)

52.3210 2008 99 31 Other fruits, with a sugar content exceeding 9 % by weight 25% 2008 99 33

52.3220 2008 99 35 Other containing added spirit 25% 2008 99 39

52.3230 2008 99 43 Grapes, in immediate packings of a net content exceeding 1 kg 18% (*)

52.3240 ex 2008 99 49 Other, not containing added spirit 6% Fruit falling within heading Nos 0801 , 0803, 0804 (except figs), 0807 20 00, 0810 40 10, 0810 40 50, 0810 30 90, 0810 20 90, 0810 40 90, 0810 90 10 and 0810 90 90

52.3250 ex 2008 99 49 Tamarind (pods, pulps) 7%

52.3260 2008 99 53 Grapes 19 % (*)

52.3265 ex 2008 99 59 Other fruit 7% Fruit falling within heading 0801 , 0803, 0804 (except figs), 0807 20 Q0, 0810 20 90, 0810 30 90, 0810 40 10, 0810 40 50, 0810 40 90, 0810 90 10, 0810 90 90

52.3270 ex 2008 99 85 Maize 3%

52.3280 ex 2008 99 99 Fruit falling within heading Nos 0801 , 0803 , 0804 (except figs), 0807 20 00, 0810 40 10, 6% 0810 40 50, 0810 30 90, 0810 20 90, 0810 40 90, 0810 90 10 and 0810 90 90

52.3290 Fruit juices (including grape must) and vegetable juices, unfermented and not contain­ 28% ing added spirit, whether or not containing added sugar or other sweetening matter 2009 20 1 1 Grapefruit juices

52.3300 2009 20 19 Grapefruit juice 28%

52.3310 2009 2091 7% Grapefruit juice 2009 2099

52.3320 ex 2009 30 31 Citrus fruit juices (excluding lemon juices) containing added sugar 13 % (*) ex 2009 30 39 Citrus fruit juices (excluding lemon juices) not containing added sugar

52.3340 2009 30 91 Other citrus fruit juices 14 % (*) With an added sugar content exceeding 30 % by weight 2009 3095 With an added sugar content not exceeding 30 % by weight

52.3350 ex 2009 30 99 Lime juice (Citrus anrantifolia), not containing added sugar 13 % (*)

ex 2009 30 99 Other, not containing added sugar 1 5 % (*)

52.3360 2009 40 30 17% Pineapple juice

2009 4091 17% 52.3370 Pineapple juice

52.3380 2009 40 93 With an added sugar content not exceeding 30 % by weight 17 % (*) 2009 4099 Pineapple juice not containing added sugar

31 . 12. 88 Official Journal of the European Communities No L 375 / 71

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

52.3390 ex 2009 80 31 8% Other fruit falling within heading Nos 0801 , 0803, 0804 (excluding figs and pineap­ ples), 0807 20 00, 0810 20 90, 0810 30 90, 0810 40 10, 0810 40 50, 0810 40 90, 0810 90 10 and 0810 90 90

52.3400 ex 2009 80 39 Date juice Free

ex 2009 80 39 Fruit falling within heading Nos 0801 , 0803 , 0804 (except dates and figs), 0807 20 00, 8% 0810 40 10, 0810 40 50, 0810 30 90, 0810 20 90, 0810 40 90, 0810 90 10 and 0810 90 90

52.3410 ex 2009 80 80 8% Fruit falling within heading Nos 0801 , 0803 , 0804 (excluding figs), 0807 20 00, 0810 20 90, 0810 30 90, 0810 40 10, 0810 40 50, 0810 40 90, 0810 90 10 and 0810 90 90

ex 2009 80 80 Other fruit and vegetable juices, containing added sugar, excluding apricot and peach 17% juice

52.3420 ex 2009 8091 Other fruit and vegetable juices with an added sugar content exceeding 30 % by weight 8% Fruit falling within heading Nos 0801 , 0803, 0804 (excluding figs), 0807 20 00, 0810 20 90, 0810 30 90, 0810 40 10, 0810 40 50, 0810 40 90, 0810 90 10 and 0810 90 90

ex 2009 80 91 Other, excluding apricot and peach juices 17%

52.3430 ex 2009 8093 Other fruit and vegetable juices with an added sugar content of 30 % or less, by weight 8% Fruit falling within heading Nos 0801 , 0803, 0804 (excluding figs), 0807 20 00, 0810 20 90, 0810 30 90, 0810 40 10, 0810 40 50, 0810 40 90, 0810 90 10 and 0810 90 90

ex 2009 80 93 Other, excluding apricot and peach juices 17%

52.3440 2009 8095 8% Other fruit and vegetable juices, not containing added sugar ex 2009 8099 Of fruit falling within heading Nos 0801 , 0803, 0804 (excluding figs), 0807 20 00, 0810 20 90, 0810 30 90, 0810 40 10, 0810 40 50, 0810 40 90, 0810 90 10 and 0810 90 90

ex 2009 8099 18% Other, excluding apricot and peach juices

52.3450 ex 2009 90 21 Mixtures of juices of a value not exceeding ECU 30 per 100 kg net weight 8% Fruit falling within heading Nos 0801 , 0803, 0804 (excluding figs and pineapples), 0807 20 00, 0810 20 90, 0810 30 90, 0810 40 10, 0810 40 50, 0810 40 90, 0810 90 10 and 0810 90 90

52.3460 ex 2009 90 51 Mixtures of juices of a value exceeding ECU 30 per 100 kg net weight, excluding mix­ 17 % (*) tures containing, either separately or together, over 25 % of grape, citrus fruit, pineap­ ple, apple, pear apple, pear, tomato, apricot or peach juice containing added sugar

52.3470 ex 2009 90 59 Other, not containing added sugar 1 8 % (*)

52.3480 ex 2009 9091 Mixtures of juices 1 7 % (*) Of a value not exceeding ECU 30 per 100 kg net weight, excluding mixtures contain­ ing, either separately or together, over 25 % of grape, citrus fruit, pineapple, apple, pear, tomato, apricot or peach juice with an added sugar content exceeding 30 % by weight

No L 375 /72 Official Journal of the European Communities 31 . 12 . 88

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

52.3490 ex 2009 90 93 With an added sugar content not exceeding 30 % by weight 1 7 % (*>

52.3500 ex 2009 90 99 Not containing added sugar 1 8 % (*)

52.3510 9% Extracts, essences and concentrates, of coffee, tea or mat6 and preparations with a basis of these products or with a basis of coffee, tea or mat6 ; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof ex 2101 1011 Essences of coffee ex 2101 10 19

52.3520 ex 2101 2010 Extracts, essences or concentrates of tea or mate and preparations with a basis of those Free extracts , essences or concentrates

52.3530 2101 30 19 Roasted chicory and other roasted coffee substitutes 2% Other 2101 30 99 Extracts, essences and concentrates of roasted chicory and other roasted coffee substi­ tutes Other

52.3540 Yeasts (active or inactive), other single-cell micro-organisms, dead (but not including 8% vaccines of heading No 3002); prepared baking powders 2102 1010 Culture yeast

52.3550 2102 1031 Bakers' yeast 4% 210210 39

52.3560 2102 10 90 Other yeast 10%

52.3570 2102 20 11 Inactive yeasts 6% In tablet, cube or similar form, or in immediate packings of a net capacity of 1 kg or less

52.3580 2102 20 19 Other Free 2102 20 90

52.3590 2102 30 00 3% Prepared baking powder

5% 52.3600 Sauces and preparations thereof; mixed condiments and mixed seasoning, mustard flour and meal and prepared mustard ex 2103 10 00 Soya sauce not with a vegetable oil basis

52.3610 ex 2103 20 00 6% Sauces with a basis of tomato puree

52.3620 2103 30 10 Mustard flour Free

52.3630 7% 2103 3090 Prepared mustard 52.3640 ex 2103 90 90 Products with a tomato ketchup basis

5% ex 2103 9090 Other, excluding sauces with a vegetable oil basis

2104 10 00 11 % 52.3650 Soups and broths, in liquid, solid or powder form

17% 52.3660 21042000 Homogenized composite food preparations

Free 52.3670 ex 2106 90 91 Dried plasma, obtained from the fresh blood of cattle added to citric sodium, contain­ ing 73,3 % or more but less than 90 % by weight of proteins calculated on the dry prod­ ucts

Mineral waters and aerated waters Free 52.3680 2201 1000

31 . 12 . 88 Official Journal of the European Communities No L 375 /73

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

52.3690 2202 10 00 Waters including mineral waters and aerated waters, containing added sugar or other 6% sweetening matter or flavoured 2202 9010 Non-alcoholic beverages, not including fruit or vegetable juices of heading No 2009

52.3700 2203 Beer made from malt 14%

52.3710 ex 2208 90 51 Other spirituous beverages in containers holding two litres or less ECU 1,30 52.3720 ex 2208 90 53 Tequila, pisco and singani per hi per % vol of alcohol + ECU 5 per hi

52.3730 ' 230120 00 Flours, meals and pellets, of fish or of crustaceans, molluscs or other aquatic inverte­ Free (**) brates

52.3740 2302 5000 Bran, sharps and other residues, of leguminous vegetables 3%

52.3750 Vegetable materials and vegetable waste, vegetable residues and by-products ; whether Free or not in the form of pellets, of a kind used in animal feeding, not elsewhere specified or included 2308 90 90 Other

52.3760 Preparation of a kind used in animal feeding 3% 2309 10 90 Other dog or cat food

52.3770 2309 90 10 Fish or marine mammal solubles Free

52.3780 230990 99 Other 3%

52.3790 2402 10 10 Cigars, cheroots and cigarillos 35 % (*)

52.3800 2402 20 00 Cigarettes 60 % (•)

52.3810 2403 10 00 Smoking tobacco 90 % (*)

52.3820 2403 91 00 ' Homogenized' or 'reconstituted' tobacco 18%C)

52.3830 2403 99 10 Chewing tobacco and snuff 45 % (*)

2403 99 90 Other 1 8 % (*) 52.3840

No L 375/74 Official Journal of the European Communities 31 . 12 . 88

ANNEX III

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

A. INDEPENDENT COUNTRIES

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

(i) 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. 11 . 1986, p. 46)).

31 . 12 . 88 Official Journal of the European Communities No L 375 /75

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

044 Gibraltar 329 St Helena and St Helena dependencies 357 British Indian Ocean Territory 377 Mayotte 406 Greenland 408 St Pierre and Miquelon 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 (') 809 New Caledonia and dependencies 8 1 1 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.

(') 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).

No L 375 /76 Official Journal of the European Communities 31 . 12 . 88

ANNEX IV

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

Order No CN code Description

1 (2) (3)

57.0010 0 01 Live horses, asses, mules and hinnies

57.0020 0104 2010 Goats, pure breeding animals (c)

57.0030 0106 Other live animals

Meat of swine, fresh, chilled or frozen 57.0040 0203 1 1 90 0203 12 90 0203 19 90 0203 21 90 Other than of domestic swine . 0203 22 90 0203 29 90

57.0050 0205 Meat of horses, asses, mules or hinnies, fresh, chilled or frozen

Edible offal, fresh, chilled or frozen : 57.0060 0206 1091 0206 10 99 0206 21 00 Of bovine animals 0206 22 90 0206 29 99 57.0070 0206 30 90 0206 41 99 Of swine, other than domestic swine 0206 49 99 57.0080 0206 8091 Of horses, asses, mules or hinnies 0206 90 91 57.0090 0206 8099 Of sheep and goats 0206 9099

57.0100 0208 Other meat and edible meat-offal, fresh, chilled or frozen

Meat and edible meat offal, salted, in brine, dried or smoked 57.0110 0210 11 90 0210 12 90 Of swine, other than domestic swine 021019 90 57.0120 02109010 Of horsemeat 021090 20 Other meat 57.0130 0210 90 49 Offal of bovine animals 57.0140 0210 90 60 Offal of sheep and goats 57.0150 021090 80 Other offal

57.0160 CHAPTER 3 FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTE­ BRATES

(a) Notwithstanding the rules for the interpretation of the combined nomenclature, the wording for the designation of the products is to be considered as having no more than an indicative value, the preferential scheme being determined, within the context of this Annex, by the application of the CN code. Where ex CN code positions are indicated, the preferential scheme is to be determined by application of the CN code and correspond­ ing description taken together. „ (b) Agricultural products qualifying under the ordinary arrangements for exemption or total temporary suspension of the Common Customs Tanii are only taken entries. (c) Entry within this CN code is subject to conditions laid down in the relevant Community provisions.

31 - 12. 88 Official Journal of the European Communities No L 375/77

( 1 ) (2) (3 )

57.0170 0403 10 51 Buttermilk, curdled milk and cream, yogurt, kephir and other fermentated or acidified milk 0403 10 53 and cream, whether or not concentrated or containing added sugar or other sweetening mat­ 0403 10 59 ter, flavoured or containing added fruit, nuts or cocoa 0403 1091 0403 1093 0403 10 99 0403 90 71 0403 90 73 0403 90 79 0403 9091 0403 90 93 0403 9099

Birds' eggs, in shell , fresh, preserved or cooked : 57.0180 0407 0090 Other than poultry eggs

57.0190 0409 Natural honey

57.0200 0410 Edible products of animal origin, not elsewhere specified or included

57.0210 CHAPTER 5 PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUD­ ED

57.0220 CHAPTER 6 LIVE TREES AND OTHER PLANTS, BULBS, ROOTS AND THE LIKE ; CUT FLOWERS AND ORNAMENTAL FOLIAGE

57.0230 0701 Potatoes, fresh or chilled

57.0240 0706 90 30 Horse-radish (Cochlearia armoracia)

57.0250 0708 Leguminous vegetables, shelled or unshelled, fresh or chilled

Other vegetables, fresh or chilled 57.0260 ex 0709 20 00 Asparagus, from 1 Octobdr to 31 January 0709 30 00 Aubergines (egg-plants) 0709 40 00 Celery, other than celeriac 0709 6010 Sweet peppers 0709 6099 Other 0709 90 70 Courgettes 0709 90 90 Other

57.0270 0710 Vegetables (uncooked or cooked by steaming or boiling in water), frozen all codes except 0710 80 10

57.0280 0711 Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur all codes water or in other preservatives solutions), but unsuitable in that state for immediate consump­ except tion 0711 20 10 0711 2090

Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared 57.0290 0712 10 00 Potatoes 0712 2000 Onions 0712 3000 Mushrooms and truffles 0712 90 30 Tomatoes 0712 90 50 Carrots ex 0712 9090 Other, excluding olives

57.0300 0713 Dried leguminous vegetables, shelled, whether or not skinned or split

No L 375 / 78 Official Journal of the European Communities 31 . 12 . 88

( 1 ) (2) (3)

Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh or dried, whether or not sliced or in the form of pel­ lets ; sago pith 57.0310 0714 2010 Sweet potatoes for human consumption (c) 57.0320 0714 90 90 Other

57.0330 0801 10 10 Dessicated coconut 57.0340 0801 1090 Other coconuts 57.0350 0801 20 00 Brazil nuts 57.0360 0801 30 00 Cashew nuts

Other nuts, fresh or dried, whether or not shelled or peeled 57.0370 0802 50 00 Pistachios 0802 90 10 Pecans 0802 90 30 Areca (or betel) and cola 0802 9090 Other

57.0380 0803 00 90 Bananas, including plantains, dried

Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried 57.0390 0804 10 00 Dates 57.0400 08042090 Dried figs 57.0410 0804 30 00 Pineapples 57.0420 0804 4010 Avocados, from 1 December to 31 May 57.0430 08044090 Avocados, from 1 June to 30 November 57.0440 0804 50 00 Guavas, mangoes and mangosteens

Citrus fruit, fresh or dried 5710450 ex 0805 20 10 Clementines ex 0805 20 30 Montreales and satsumas, from 15 May to 15 September ex 0805 20 50 Mandarins and wilkings, from 1 5 May to 1 5 September ex 0805 20 70 Tangerines ex 0805 2090 Other 0805 30 90 Limes 0805 40 00 Grapefruit 0805 90 00 Other

Melons (including watermelons) and papaws (papayas), fresh 57.0470 0807 10 10 Watermelons 0807 1090 Other 0807 20 00 Papaws (papayas)

57.0480 0809 40 90 Sloes, fresh

57.0490 0810 2090 0810 3090 081040 30 081040 50 Other fruit, fresh 08104090 081090 10 0810 90 90

57.0500 ex 0811 Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter, excluding strawberries containing added sugar or other sweetening matter

57.0510 0812 Fruit and nuts, 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 immediate con­ sumption

(c) Entry within this CN code is subject to conditions laid down in the relevant Community provisions.

31 . 12 . 88 Official Journal of the European Communities No L 375 /79

( 1 ) (2) (3)

57.0520 0813 Fruit, dried, other than that of heading Nos 0801 to 0806 ; mixtures of nuts or dried fruit of except this chapter 0813 5099

0813 5030 Mixtures, exclusively of tropical nuts 0813 5091 Other mixtures of dried tropical fruit

57.0530 0814 Peel of citrus fruit or melons (including watermelons), fresh, frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions

57.0540 CHAPTER 9 COFFEE, TEA, MATE AND SPICES

Rice 57.0550 1006 10 10 For sowing (c)

57.0560 1105 Flour, meal and flakes of potatoes

Flour and meal of dried leguminous vegetables of heading No 0713 , of sago or of roots or tubers of heading No 0714 ; flour, meal and powder of products of Chapter 8 57.0570 1106 10 10 Flour and meal of dried leguminous vegetables of heading No 0713 1106 3010 Flour, meal and powder of the products of Chapter 8 1106 3090

57.0580 1108 2000 Inulin

57.0590 ex CHAPTER 12 OIL SEEDS AND OLEAGINOUS FRUITS ; MISCELLANEOUS GRAINS, SEEDS AND FRUIT ; INDUSTRIAL AND MEDICINAL PLANTS ; STRAW AND FOD­ DER ; EXCLUDING SUGAR BEET AND SUGAR CANE FALLING WITHIN SUB­ HEADINGS 1212 91 AND 1212 92 00

57.0600 CHAPTER 13 LAC ; GUMS, RESINS AND OTHER VEGETABLE SAPS AND EXTRACTS

57.0610 CHAPTER 14 VEGETABLE PLAITING MATERIALS ; VEGETABLE PRODUCTS NOT ELSE­ WHERE SPECIFIED OR INCLUDED

57.0620 1502 Fats of bovine animals, sheep or goats, raw or rendered, whether or not pressed or solvent-ex­ tracted

57.0630 1503 Lard stearin, lard oil, oleostearin , oleo-oil and tallow oil, not emulsified or mixed or other­ wise prepared

57.0640 1504 Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not except chemically modified code 150430 11

57.0650 1505 Wool grease and fatty substances derived therefrom (including lanolin)

57.0660 1506 Other animal fats and oils and their fractions, whether or not refined, but not chemically modified

57.0670 1507 Soya-bean oil and its fractions, whether or not refined, but not chemically modified

57.0680 1508 Ground-nut oil and its fractions, whether or not refined, but not chemically modified

(c) Entry within this CN code is subject to conditions laid down in the relevant Community provisions.

No L 375 /80 31 . 12 . 88 Official Journal of the European Communities

( 1 ) (2) (3)

57.0690 1511 Palm oil and its fractions, whether or not refined, but not chemically modified

57.0700 1512 Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified

57.0710 1513 Coconut (copra), palm kernel or babassu oil or fractions thereof, whether or not refined, but not chemically modified

57.0720 1514 Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified

57.0730 1515 Other fixed vegetable fats and oils (including jojoba oil) and their fractions whether or not refined, but not chemically modified

57.0740 1516 Animal and vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter­ esterified, re-esterified or elaidinized, whether or not refined, but not further prepared

57.0750 1517 Margarine ; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats and oils of this chapter, other than edible fats or oils or their fractions of heading No 1516

57.0760 1518 Animal or vegetable fats and oils and their fractions, boiled, oxidized, dehydrated, sulphur­ ized, blown, polymerized by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading No 1516 ; inedible mixtures or preparations of animal or vegeta­ ble fats or oils or of fractions of different fats or oils of this chapter, not elsewhere specified ) or included

57.0770 1519 Industrial monocarboxylic fatty acids ; acid oils from refining ; industrial fatty alcohols

57.0780 1520 Glycerol (glycerine), whether or not pure ; glycerol waters and glycerol lyes

57.0790 1521 Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, whether or not refined or coloured

Degras ; residues resulting from the treatment of fatty substances or animal or vegetable waxes 57.0800 1522 00 10 Degras 1522 0091 Oil foots and dregs ; soapstocks 1522 0099 Other

Other prepared or preserved meat, meat pffal or blood 57.0810 1602 20 10 Goose or duck liver 1602 41 90 Of swine, other than of domestic swine 1602 42 90 1602 49 90 1602 50 90 Of bovine animals 160290 31 Of game or rabbit 160290 69 1602 90 71 1602 90 79 Of sheep or goats 1602 9099

57.0820 1603 Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates

57.0830 1604 Prepared or preserved fish ; caviar and caviar substitutes prepared from fish eggs

57.0840 1605 Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved

57.0850 1702 5000 Chemically pure fructose

31 . 12 . 88 Official Journal of the European Communities No L 375 / 81

( 1 ) (2) (3 )

57.0860 1702 90 10 Chemically pure maltose

57.0870 1704 Sugar confectionery (including white chocolate), not containing cocoa

57.0880 CHAPTER 18 COCOA AND COCOA PREPARATIONS

57.0890 CHAPTER 19 PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK, PASTRYCOOKS' PRODUCTS (■)

57.0900 CHAPTER 20 PREPARATIONS OF VEGETABLES, FRUIT, NUTS OR OTHER PARTS OF PLANTS

57.0910 ex CHAPTER 21 MISCELLANEOUS EDIBLE PREPARATIONS, EXLUDING SUGAR SYRUPS FALLING WITHIN SUBHEADINGS 2106 90 30, 2106 90 51 , 2106 90 55 AND 2106 90 59

57.0920 ex CHAPTER 22 BEVERAGES, SPIRITS AND VINEGAR, EXCLUDING PRODUCTS FALLING WITHIN SUBHEADINGS 2204 10 11 TO 2204 30 10, 2206 00 10, 2208 40 10, 2208 40 90, 2208 90 1 1 AND 2208 90 19

57.0930 2301 Flours, meals and pellets, of meat or meat offal of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption ; greaves

Bran, sharps and other residues, whether or not in the form of pellets derived from the sifting, milling or other working of cereals or of leguminous plants 57.0940 2302 50 00 Of leguminous plants

Vegetable materials and vegetable waste, vegetable residues and byproducts, whether or not in the form of pellets, of a kind used in animal feeding, not elsewhere specified or included 57.0950 2308 9090 Other

Preparations of a kind used in animal feeding 57.0960 2309 1090 2309 90 10 Fish or marine mammal solubles 23099091 Beet-pulp with added molasses 2309 90 99 Other

57.0970 CHAPTER 24 TOBACCO AND UNMANUFACTURED TOBACCO SUBSTITUTES

(i ) No additional duties are levied for other preparations based on flour of leguminous vegetables in the form of sun-dried discs of dough known as 'papad'

No L 375 / 82 Official Journal of the European Communities 31 . 12 . 88

ANNEX V

List of least-developed developing countries

224 Sudan 350 Uganda 228 Mauritania 352 Tanzania 232 Mali 355 Seychelles and dependencies 236 Burkina Faso 375 Comoros 240 Niger 386 Malawi 244 Chad 391 Botswana 247 Republic of Cape Verde 395 Lesotho 252 Gambia 452 Haiti 257 Guinea Bissau 652 North Yemen 260 Guinea 656 South Yemen 264 Sierra Leone 660 Afghanistan 280 Togo 666 Bangladesh 284 Benin 667 Maldives 306 Central African Republic 672 Nepal 310 Equatorial Guinea 675 Bhutan 311 Sao Tom6 and Principe 676 Burma 324 Rwanda 684 Laos 328 Burundi 807 Tuvalu 334 Ethiopia 812 Kiribati 338 Djibouti 817 Tonga 342 Somalia 819 Western Samoa