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

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,
Having regard to the Treaty establishing the European
Economic Community, and in particular Article 43
thereof,
Having regard to Council Regulation (EEC) No
3033/80 of 11 November 1980 laying down the trade
arrangements applicable to certain goods resulting
from the processing of agricultural products ('), and in
particular Article 12 thereof,
Having regard to the proposal from the Commission (2),
Having regard to the opinion of the European
Parliament (3),
Having regard to the opinion of the Economic and
Social Committee (4),
Whereas, within the context of UNCTAD, the Euro­
pean Economic Community offered to grant tariff pref­
erences on certain processed agricultural products of
Chapters 1 to 24 of the Common Customs Tariff which
originate in developing countries ; whereas the prefer­
ential treatment proposed in that offer consists , in re­
spect of certain goods which are subject to the trade
arrangements laid down in Regulation (EEC) No
3033/80, of a reduction in the fixed component of the
charge applicable to such goods by virtue of that Regu­
lation , and, in respect of products which are subject to
the single customs duty, of a reduction in such duty ;
whereas preferential imports of the products concerned
should be effected in general without quantitative
restrictions ;
Whereas the positive role played by this system in
improving access for developing countries to the mar­
kets of the preference-giving countries was recognized
at the ninth session of the UNCTAD Special Com­
mittee on Preferences ; whereas it was there agreed that
the objectives of the generalized preferences scheme
would not be fully achieved by the end of 1980, that
consequently it should be prolonged beyond the initial
period and that an overall review of the system should
take place in 1990 ;
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
accordance .with the intentions expressed in the said
Committee in particular by all the preference-giving
countries ;
Whereas the temporary and non-binding nature of the
system means that the offer may be withdrawn wholly
or in part at a later stage, thus maintaining the possi­
bility of remedying any unfavourable situations which
might arise, including in the African, Caribbean and
Pacific States (ACP States) following the implementa­
tion of the system ;
Whereas, when the Community proposed its general­
ized tariff preferences scheme for the second 10-year
period, it envisaged to analyse in 1985 the functioning
of the scheme and introduce measures of adjustment
that would prove necessary ;
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
intended objectives ; whereas it is therefore appropriate
to maintain its fundamental features, namely a reduc­
tion in customs duties without any restriction in the
quantities imported for certain agricultural products
listed in Annex II , and a reduction in customs duties
within the limits of Community tariff quotas for
tobacco, soluble coffee and preserved pineapples ;
Whereas from 1 March 1986 the Kingdom of Spain and
the Portuguese Republic shall apply the Community
system of generalized preferences, in compliance with
Articles 178 and 365 of the Act of Accession ; whereas
the volumes foreseen for the preferential imports in
1986 have been increased to take account of this acces­
sion ; whereas, in this context, it is appropriate to
increase the volumes opened in 1987 ;
Whereas the rates of conversion into national currency
of the preferential amounts expressed in ECU are the
rates provided for in the Common Customs Tariff.
Whereas in the multilateral trade negotiations, in
accordance with paragraph 6 of the Tokyo Declaration,
the Community reaffirmed that special treatment
should, whenever possible, be granted to the least
developed among the developing countries ; whereas,
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,
should be totally exempt from customs duties ;
Whereas it is necessary to ensure equal and continuous
access for all Community importers to the Community
(!) OJ No L 323 , 29 . 11 . 1980, p. 1 .
0 OJ No C 289, 17 . 11 . 1986, p. 109.
0 OJ No C 322, 15 . 12 . 1986.
(") OJ No C 333 , 29. 12 . 1986 .
31 . 12. 86 Official Journal of the European Communities No L 373/ 127
preferential tariff limits opened under this Regulation
and thus provision should be made for the Commission
to be able to take appropriate measures ;
Whereas such methods of administration call for close
and particularly rapid cooperation between the Mem­
ber States and the Commission, which must, in par­
ticular, be able to observe the extent to which charges
are made against the tariff quotas and inform Member
States thereof ; whereas such cooperation should be
particularly close in view of the need for the Commis­
sion to be able to. take appropriate measures to rein­
troduce the levying of customs duties in their entirety
when the ceiling is reached ;
Whereas it is expedient that the Community should
authorize the importation of the products referred to in
Annex II , originating in the countries and territories
listed in Annex III , subject to the customs duties given
in respect of each of them, without quantitative limita­
tions ; whereas the benefit of such preferential terms
should be reserved for products originating in the coun­
tries and territories under consideration, the concept of
'originating products ' being adopted in accordance
with the procedure laid down in Article 14 of Regula­
tion (EEC) No 802/68 (3);
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, prep­
aration and transmission of these statistics Council
Regulations (EEC) No 1445/72 (4), (EEC) No 3065/
75 0 and (EEC) No 1736/75 («);
tariff quotas and the uninterrupted application of the
rate laid down for such quotas to all imports of the
products concerned into all Member States until the
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
eas, moreover, to this end and in the context of the
utilization system, the actual charges against the quotas
may relate only to products which have been entered
for free circulation and which are accompanied by a
certificate of origin ;
Whereas, to take account of future import trends in the
various Member States in respect of the tariff quotas
and to mitigate any inadequacy in the fixed-scale
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
subsequently the requirements of Member States which
have exhausted their initial shares ; whereas, moreover,
the reserve constituted as described tends to avoid
making the system of utilization of the quotas exces­
sively rigid, to the detriment of each of the developing
countries concerned, and will contribute to achieving
the aim already mentioned of improving the general­
ized preferences scheme ;
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
be provided that any Member State which has almost
used up one of its initial shares should draw an addi­
tional share from the corresponding reserve ; whereas
this must be done by each Member State as and when
each of its additional shares is almost entirely used up
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
qudta period ;
Whereas, however, it seems advisable to permit the
Member States to limit the exercise of their total obli­
gation to draw on the reserve amount to at least 60 % of
their initial share ;
Whereas if, at a specified date in the quota period, a
considerable balance remains in one of the initial
shares of one or other Member State , it is essential that
that Member State return a portion of it to the corre­
sponding reserve in order to prevent a part of the Com­
munity quota from remaining unused in one Member
State when it could be used in others ;
Whereas, having regard to the rules applying to the
repayment or remission of import or export duties, and
in particular to Council Regulation (EEC) No 1430/
79 (>) and Commission Regulation (EEC) No 3040/
83 (2), a procedure should be laid down to regularize
imports actually made within the quotas and/or other
Whereas, since the Kingdom of Belgium, the Kingdom
of the Netherlands and the Grand Duchy of Luxem­
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 fisheries products originating in Greenland
will benefit from a free access regime under certain
conditions included in a specific EEC-Greenland Fish­
eries Agreement and connected dispositions, and alter­
natively, in the event that these conditions are no
longer met, will be subject to appropriate measures as
concerns their import regime ;
Whereas in these conditions it does not appear neces­
sary to include these products in the present Regula­
tion,
(3) OJ No L 148, 28 . 6 . 1968 , p. 1 .
(4) OJ No L 161 , 17.7 . 1972, p. 1 .
(5) OJ No L 307, 27 . 11 . 1975 , p. 1 .
(6) OJ No L 183 , 14.7 . 1975 , p. 3 .
(') OJ No L 175, 12.7. 1979, p . 1 .
0 OJ No L 297, 29. 10. 1983 , p . 13 .
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
QUANTITATIVE LIMITATIONS
Article I
1 . From 1 January to 31 December 1987 , Community
imports of the products listed in Annex II shall benefit
from the customs duties specified for each product .
Spain and Portugal shall apply on the imports of prod­
ucts referred to above the customs duties established in
accordance with Articles 178 and 365 of the 1985 Act of
Accession .
2 . The treatment provided for in paragraph 1 shall be
enjoyed solely by products originating in the countries
and territories listed in Annex III .
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 .
3 . The products listed in Annex IV originating in the
countries listed in Annex V shall be imported into the
Community free of customs duties without prejudice to
the levying of additional duties which may be appli­
cable in the Common Customs Tariff, indicated by the
symbols 'vc', ' ads ' or 'adf .
4. Tequila, Pisco and Singani falling within subhead­
ing 22.09 C V ex a) of the Common Customs Tariff
shall qualify for the preferential system subject to the
production of a certificate of authenticity appearing in
the certificate of origin and drawn up according to the
procedure referred to in the second subparagraph of
paragraph 2 .
SECTION II
COMMUNITY TARIFF QUOTAS
A. Unmanufactured tobaccos other than Virginia
'flue-cured' type excluding the sun-cured oriental type
Article 3
1 . From 1 January to 31 December 1987 a Com­
munity tariff quota of 18 500 tonnes shall be opened in
the Community for imports of unmanufactured tobac­
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
be suspended 3t 14% with a minimum charge of 28
ECU per 100 kilograms net weight and a maximum
charge of 31 ECU per 100 kilograms net weight .
Spain and Portugal shall apply on the imports of prod­
ucts referred to above the customs duties established in
accordance with Articles 178 and 365 of the 1985 Act of
Accession .
In the context of this tariff quota, the customs duty on
imports originating in the countries listed in Annex V
shall be totally suspended.
The customs duty shall be totally suspended for
imports from the countries listed in Annex V of
tobacco other than the Virginia 'flue-cured' type falling
within subheadings 24.01 ex A and B of the Common
Customs Tariff (NIMEXE codes 24.01-65 and 24.01­
69) under this tariff quota.
2 . This tariff quota shall apply solely to products ori­
ginating in the countries and territories listed in Annex
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 .
For the purposes of the application of this section, the
concept of 'originating products' shall be determined in
accordance with the procedure laid down in Article 14
of Regulation (EEC) No 802/68 .
Article 2
1 . The Member States shall, within six weeks of the
end of each quarter at the latest, forward to the Statisti­
cal Office of the European Communities the statistical
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
ing to the headings of the nomenclature of goods for
external trade statistics of the Community and statistics
of trade between Member States (NIMEXE), shall
show the country of origin , value, quantity and any
supplementary units as defined by Regulation (EEC)
No 1736/75 .
Article 4
1 . A first tranche of 17 208 tonnes shall be appor­
tioned among the Member States . The shares for each
member which, subject to Article 6, shall be valid until
31 December 1987 , shall be as listed in column 6 of
Annex I.
31 . 12 . 86 .OfficialJournal of the European Communities No L 373/ 129
2. The second tranche of 1 292 tonnes shall constitute
the reserve .
Member States shall, not later than 7 November 1987 ,
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 .
B. Unmanufactured Virginia 'flue-cured' type tobaccos
Article 5
1 . Where a Member State has used 90 % or more of its
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
so permits, equal to 10 % of its initial share rounded up,
should the occasion arise, to the nearest unit.
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
ditions laid down in paragraph 1 , draw a third share,
equal to 5 % of its initial share rounded up, should the
occasion arise, to the nearest unit .
3 . Where a Member State after exhausting its second
share, has used 90 % or more of the third share drawn
by it, that Member State shall, under the same condi­
tions, draw a fourth share equal to the third. This pro­
cess shall continue until the reserve has been
exhausted .
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
latter may not be used in full . Any Member State
applying this paragraph shall inform the Commission
of its grounds for so doing.
5 . Any Member State may, whilst informing the Com­
mission, limit the aggregate total of its additional
shares to 60 % or to a higher proportion of its initial
share .
Article 8
1 . From 1 January to 31 December 1987 a Com­
munity tariff quota of 66 950 tonnes shall be opened in
the Community for imports of unmanufactured Virgi­
nia 'flue-cured' type tobaccos falling within subhead­
ing 24.01 ex A of the Common Customs Tariff. Within
this tariff quota the customs duty shall be suspended at
6% with a minimum charge of 16 ECU per 100 kilo­
grams net weight and a maximum charge of 27 ECU
per 100 kilograms net weight.
Spain and Portugal shall apply on the imports of prod- i
ucts referred to above the customs duties established in
accordance with Articles 178 and 365 of the 1985 Act of
Accession.
In the context of this tariff quota, the customs duty on
imports originating in the countries listed in Annex V
shall be totally suspended.
2 . This tariff quota ' shall apply solely to products
originating in the countries and territories listed in
Annex III with the exclusion of China. Those imports
which enjoy exemption from customs duties under
other preferential tariff arrangements granted by the
Community may not be charged against this tariff
quota.
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 .
Entry under this tariff quota shall be subject to the
production of a certificate of authenticity issued by. one
of the authorities listed in Annex II to Regulation
, (EEC) No 3035/79 ('), as last amended by Regulation
(EEC) No 2946/86 (2).
However, in the case of countries and territories listed
in Annex III to this Regulation but not listed in
Annex II to Regulation (EEC) No 3035/79, entry
under this tariff quota shall be subject to the produc­
tion of a certificate of authenticity appearing in the cer­
Article 6
Without prejudice to the provisions of Article 7 , addi­
tional shares drawn pursuant to Article 5 shall be valid
until 31 December 1987 .
Article 7 i
A Member State which, on 7 November 1987 , has not
exhausted its initial share shall, not later than 25 Octo­
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
Commission, it may also make anticipatory returns .
(') OJ No L 341 , 31 . 12 . 1979, p . 20.
0 OJ No L 275 , 26. 9. 1986, p . 8 .
No L 373/ 130 Official Journal of the European Communities 31 . 12 . 86
tificate of origin and made out in accordance with the
procedure referred to in the second subparagraph.
Article 9
\J A first tranche of 65 750 tonnes shall be appor­
tioned among the Member States. The shares for each
member which, subject to Article 12, shall be valid until
31 December 1987, shall be as listed in column 6 of
Annex I.
2 . The second tranche of 1 200 tonnes shall constitute
the reserve .
Article 12
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
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
of the Commission, it may also make anticipatory ~
returns .
Member States shall, hot later than 7 November 1987,
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.
C. Soluble coffee
Article 13
1 . From 1 January to 31 December 1987 , a Com­
munity tariff quota of 19 200 tonnes shall be opened
for imports into the Community of soluble coffee fall­
ing within subheading 21.02 ex A of the Common Cus­
toms Tariff.
Spain and Portugal shall apply on the imports of prod­
ucts referred to above the customs duties established in
accordance with Articles 178 and 365 of the 1985 Act of
Accession .
2 . This tariff quota shall apply solely to products
originating in the countries and territories listed in
Annex III . Those imports which enjoy exemption from
customs duties under other preferential tariff arrange­
ments granted by the Community may not be charged
against this tariff quota.
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 10
1 . Where a Member State has used 90 % or more of its
initial share as fixed in Article 9 ( 1 ), or of that share
minus any portion returned to the reserve pursuant to
Article 12, it shall forthwith, by notifying the Commis­
sion, draw a second share, to the extent that the reserve
so permits, equal to 10 % of its initial share rounded up,
should the occasion arise, to the nearest unit .
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
ditions laid down in paragraph 1 , draw a third share,
equal to 5 % of its initial share rounded up, should the
occasion arise, to the nearest unit .
3 . Where a Member State after exhausting its second
share, has used 90 % or more of the third share drawn
by it, that Member State shall , under the same condi­
tions, draw a fourth share equal to the third . This pro­
cess shall continue until the reserve has been
exhausted .
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
latter may not be used in full . Any Member State
applying this paragraph shall inform the Commission
of its grounds for so doing.
5 . Any Member State may, whilst informing the Com­
mission, limit the aggregate total of its additional
shares to 60% or to a higher proportion of its initial
share .
Article 14
1 . A first tranche of 17 240 tonnes shall be appor­
tioned among the Member States as listed in column 6
of Annex I.
2 . The second tranche of 1 960 tonnes shall constitute
the reserve .
Article 15
1 . Where a Member State has used 90 % or more of its
initial share as fixed in Article 14 ( 1 ), or of that share
minus any portion returned to the reserve pursuant to
Article 17, it shall forthwith, by notifying the Commis­
Article 11
Without prejudice to the provisions of Article 12 , addi­
tional shares drawn pursuant to Article 10 shall be
valid until 31 December 1987 .
31 . 12. 86 Official Journal of the European Communities No L 373/131
sion, draw a second share, to the extent that the reserve
so permits, equal to 10% of the initial share rounded
up, should the occasion arise, to the nearest unit .
D. Preserved pineapples, other than in slices, half slices
or spirals
2 . Where a Member State, after exhausting its initial
share, has used 90 % or more of the second share drawn
by it, that Member State shall forthwith, under the con­
ditions laid down in paragraph 1 , draw a third share,
equal to 5 % of the initial share rounded up, should the
occasion arise, to the nearest unit .
3 . Where a Member State, after exhausting its second
share, has used 90 % or more of the third share drawn
by it, that Member State shall, under the same condi­
tions, draw a fourth share equal to the third . This pro­
cess shall continue until the reserve has been
exhausted.
Article 18
1 . From 1 January to 31 December 1987, a Com­
munity tariff quota of 47 320 tonnes shall be opened by
the Community for imports of preserved pineapples,
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
II c) 1 dd) and ex 20.06 B II c) 2 bb). Within this tariff
quota the customs duty shall be suspended at 12%,
increased by the levy on sugar where the sugar content
exceeds 17 % by weight in the case of products falling
within subheading ex 20.06 B II a) 5 aa), and 19 % by
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
ucts referred to above the customs duties established in
accordance with Articles 178 and 365 of the 1985 Act of
Accession.
2. This tariff quota shall apply solely to products
originating in the countries and territories listed in
Annex III . Those imports which enjoy exemption from
customs duties under other preferential tariff arrange­
ments granted by the Gommunity may not be charged
against this quota.
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 .
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
latter may not be used in full . Any Member State
applying this paragraph shall inform the Commission
of its grounds for so doing.
5 . Any Member State may, whilst informing the Com­
mission, limit the aggregate total of its additional
shares to 60 % or to a higher proportion of its initial
share.
Article 16
Without prejudice to the provisions of Article 17 , addi­
tional shares drawn pursuant to Article 15 shall be
valid until 31 December 1987 .
Article 19
1 . A first tranche of 42 900 tonnes shall be appor­
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.
2. The second tranche of 4 420 tonnes shall constitute
the reserve.
Article 18
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
in excess of 20 % of the initial amount. It may return a
greater portion if there are grounds for believing that
such a portion may not be used. At the request of the
Commission, it may also make anticipatory returns.
Article 20
1 . Where a Member State has used 90 % or more of its
initial share as fixed in Article 19(1 ), or of that share
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
so permits, equal to 10 % of its initial share rounded up,
should the occasion arise, to the nearest unit.
2 . Where a Member State, after exhausting its initial
share, has used 90 % or more of the second share drawn
The Member States shall, not later than 1 October 1987,
notify the Commission of the total quantities of the
products in question imported up to 15 September 1987
and charged against the Community quotas and of any
portion of their initial share returned to the reserve .
No L 373/ 132 Official Journal of the European Communities 31 . 12 . 86
by it , that Member State shall forthwith, under the con­
ditions laid down in paragraph 1 , draw a third share,
equal to 5 % of its initial share rounded up, should the
occasion arise, to the nearest unit.
3 . Where a Member State, after exhausting its second
share, has used 90 % or more of the third share drawn
by it, that Member State shall, under the same condi­
tions, draw a fourth share equal to the third. This pro­
cess shall continue until the reserve has been
exhausted .
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
latter may not be used in full . Any Member State
applying this paragraph shall inform the Commission
of its grounds for so doing.
5 . Any Member State may, whilst informing the Com­
mission, limit the aggregate total of its additional
shares to 60 % or to a higher proportion of its initial
share.
the Community for imports of preserved pineapples, 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 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
levy on sugar where the sugar content exceeds 17 % by
weight in the case of products falling within subhead­
ing ex 20.06 B II a) 5 aa), and 19% by weight in the
case of products falling within subheading ex 20.06
B II b) 5 aa).
Spain and Portugal shall apply on the imports of prod­
ucts referred to above the customs duties established in
accordance with Articles 178 and 365 of the 1985 Act of
Accession .
2. This tariff quota shall apply solely to products
originating in the countries and territories listed in
Annex III . However, those imports already enjoying
exemption from customs duties under other preferen­
tial tariff arrangements* granted by the Community may
not be charged against this quota.
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 21
Without prejudice to the provisions of Article 22, addi­
tional shares drawn pursuant to Article 20 shall be
valid until 31 December 1987 .
Article 24
1 . A first tranche of 31 035 tonnes shall be appor­
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.
2. The second tranche of 1 815 tonnes shall constitute
the reserve.
Article 22
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
excess of 20 % of the initial amount. It may return a
greater portion if there are grounds for believing that
such a portion may not be used. At the request of the
Commission, it may also make anticipatory returns.
Member States shall, not later than 1 September 1987,
notify the Commission of the total quantities of the
products in question imported up to 15 August 1987
and charged against the Community quota and of any
portion of their initial share returned to the reserve.
E. Preserved pineapples, in slices, half slices or spirals
Article 23
Article 25
1 . Where a Member State has used 90 % or more of its
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
Commission, draw a second share, to the extent that
the reserve so permits, equal to 10 % of its initial share
rounded up, should the occasion arise, to the nearest
unit.
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
ditions laid down in paragraph 1 , draw a third share,
equal to 5 % of its initial share rounded up, should the
occasion arise, to the nearest unit .
3 . Where a Member State, after exhausting its second
share, has used 90 % or more of the third share drawn
1 . From 1 January to 31 December 1987, a Com­
munity tariff quota of 32 850 tonnes shall be opened by
31 . 12. 86 Official Journal of the European Communities No L 373/ 133
by it, that Member State shall, under the same condi­
tions, draw a fourth share equal to the third . This pro­
cess shall continue until the reserve has been
exhausted.
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
latter may not be used in full . Any Member State
applying this paragraph shall inform the Commission
of its grounds for so doing.
5 . Any Member State may, whilst informing the Com­
mission, limit the aggregate total of its additional
shares to 60 % or to a higher proportion of its initial
share .
It shall inform the Member States not later than :
— 21 November 1987, of the amount still in the reserve
following any return of shares pursuant to Articles 7
and 12,
— 15 October 1987* of the amount still in the reserve
following any return of shares pursuant to Articles
17 and 27,
— 15 September 1987, of the amount still in the
reserves following any return of shares pursuant to
Article 22 .
It shall ensure that, when an amount exhausting a
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.
The Member States shall take all appropriate measures
to ensure that additional shares drawn pursuant to
Articles 5, 10, 15, 20 and 25, are opened in such a way
that imports may be charged without interruption
against their cumulative shares of the Community
quotas .
Article 26
Without prejudice to the provisions of Article 27, addi­
tional shares drawn pursuant to Article 25 shall be
valid until 31 December 1987.
Article 29
By 29 February 1988, at the latest, Member States shall
notify the Commission of the final total of the quanti­
ties charged and any balance of the shares still unused
at 31 December 1987 . Up to the limit of the balances
remaining, and at the request of the Member States, the
Commission shall authorize the Member States to
make any necessary regularization of the quantities
charged against imports actually made during the
period referred to in Article 1 ( 1 ). The Commission
shall inform the Member States thereof.
Article 27
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
in excess of 20 % of the initial amount. It may return a
greater portion if there are grounds for believing that
such a portion may not be used . At the request of the
Commission, it may also make anticipatory returns .
Member States shall , not later than 1 October 1987
notify the Commission of the total quantities of the
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.
SECTION III
GENERAL PROVISIONS
Article 30
1 . The Member States shall ensure free access to the
shares allocated, or those that have been drawn to
them, for importers of the said goods .
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
and which are accompanied by a certificate of origin in
accordance with the rules referred to in Articles 3 , 8, 13 ,
18 and 23 .
3 . Goods shall qualify for a tariff quota only if the
certificate of origin referred to in paragraph 2 is submit­
ted before the date on which the levying of duties is
reintroduced.
Article 28
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
information reaches it, inform each State of the extent
to which the reserves and the quota for coffee not
roasted, not freed of caffeine have been used up.
No L 373/ 134 Official Journal of the European Communities 31 . 12 . 86
Article 31
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
their shares. This information shall show both the value
expressed in ECU and the quantity expressed in
tonnes.
Article 32
Where the Commission finds that imports of products
benefiting from the treatment provided for in
Articles 1 , 3 , 8, 13 , 18 and 23 are imported into the
Community in quantities or at prices which place or are
likely to place Community producers of similar or
directly competitive products at a serious disadvantage
or create an unfavourable situation in the ACP States,
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
countries or territory or territories which are the cause
of such disadvantage . Such measures may also be taken
in the event of actual or potential serious disadvantage
which is confined to a single region of the Community.
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.
3 . Each Member State may refer the measure taken by
the Commission to the Council within a period of
10 working days following the date on which it was
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
a qualified majority, amend or rescind the measure in
question .
Article 34
Articles 32 and 33 shall prejudice neither the applica­
tion of the safeguard clauses adopted under the com­
mon agricultural policy pursuant to Article 43 of the
Treaty nor those adopted under the common commer­
cial policy pursuant to Article 1 13 of the Treaty.
Article 35
The Commission shall see that the Statistical Office of
the European Communities ensures the publication of
the annual statements of set-off.
Article 36
Member States and the Commission shall cooperate
closely to ensure compliance with this Regulation .
Article 37
This Regulation shall enter into force on 1 January
1987 .
Article 33
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 32 is
applied.
2. Where action on the part of the Commission is
requested by a Member State, the former shall give its
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
Order
No
CCT
heading No
(NIMEXE
code)
Description Rate of duty . Quota
amount
(tonnes)
Initial share of
quota amounts
allocated to Member
States
(tonnes)
0 ) (2) (3) (4) (5 (6
50.0010 Preserved pineapples, other than in
slices, half slices or spirals
12% + (L) 47 320
(reserve : 4 420)
ex 20.06 B II a) 5,
b) 5 , c) 1 dd) and
c) 2 bb)
BNL
DK
D
GR
E
F
IRL
I
P
UK
4 000
1 000
18 800
360
3 300
2 400
240
1 200
100
11 500
(20.06-ex38,ex39,
ex 65, ex 67," ex
91 , ex 99)
50.0020 15% + (L)ex 20.06 B II a) 5 ,
b) 5, c) 1 dd) and
c) 2 bb)
Preserved pineapples, in slices, half
slices or spirals
32 850
(reserve : 1 815)
BNL
DK
D
GR
E
F
IRL
I
P
UK
4 350
880
13 300
50
1 200
250
200
1 470
75
9 260
(20.06-ex38,ex39,
ex 65, ex 67, ex
91 , ex 99)
50.0030 9%21.02 ex A
(21.02-11 )
19 200
(reserve : 1 960)
Extracts, essences or concentrates of
coffee and preparations with a basis
of those extracts, essences or concen­
trates :
— Extracts of coffee or 'soluble cof­
fee' obtained by a water method
of extraction from roasted coffee,
put up in powder form, granulat­
ed, in grains, in tablets or in a
similar solid form
BNL
DK
D
GR
E
F
IRL
I
P
UK
1 273
35
2 567
300 -
45
237
33
45
5
12 700
50.0040 6%24.01 ex A
(24.01-02,09)
Unmanufactured Virginia 'flue-cured'
type tobaccos
66 950
(reserve : 1 200)with min.
of 16 ECU
and max. of
27 ECU/
100 kg
BNL
DK
D
GR
E
F
IRL
I
P
UK
7 098
1 501
10 110
500
4 750
1 090
1 944
3 555
1000
34 202
50.0050 Unmanufactured tobacco, other, ex­
cluding the sun-cured oriental type
18 500
(reserve : 1 292)
24.01 ex B
(24.01-61,63,71 ,
73, 74, 76, 77, 78)
14 %
with min.
of 28 ECU
and max. of
31 ECU/
100 kg
BNL
DK
D
GR
E
F
IRL
I
P
UK
3 700
795
2 055
18
8 270
1 720
18
37
315
280
31 . 12. 86No L 373/ 136 Official Journal of the European Communities
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)
Order
No
CCT
heading
No
Description Rate of duty'
( 1 ) (2) (3) (4)
01.01 Live horses, asses, mules and hinnies :
A. Horses :
52.0010 II. For slaughter (d) 2%
52.0020
02.01
III. Other
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 :
12%
52.0030 b) Other
B. Offals :
II . Other :
Free
52.0033 a) Of horses, asses, mules and hinnies
b) Of bovine animals :
5%
52.0035
02.04
2. Other
Other meat and edible meat offals, fresh, chilled or frozen :
2%
52.0040 ex A. Of domestic pigeons 5%
52.0050 ex B. Furred game
C. Other :
Free
52.0060 ex I. Frogs' legs Free
52.0070
03.01
II . Other
Fish, fresh (live or dead), chilled or frozen :
A. Freshwater fish :
I. Trout and other Salmonidae :
Free
52.0075 a) Trout
B. Saltwater fish :
I. Whole, headless or in pieces :
.10%
52.0080 e) Sharks 4% (**)
52.0090 g) Atlantic halibut and lesser or Greenland halibut
y) Other : '
4 % (**)
52.0100 — Aquarium fish
II , Fillets :
b) Frozen :
Free (**)
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
52.0130
03.01
(cont'd)
03.02
B. II . b) ex 17 . Of halibut
C. Livers and roes
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 :
10% (**)
5 % (**)
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
II . Fillets :
ex d) Other :
8 % (**)
52.0170
03.03
— Hilsa spp, in brine
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 :
10% (**)
52.0180 I. - Crawfish
II . Lobsters (Homarus spp):
T% (**)
52.0190 a) Live
b) Other :
4 % (**)
52.0200 \ 1 . Whole 4 % (**)
52.0210 \ 2 . Other 4 % (**)
52.0220 III . Crabs and freshwater crayfish
IV, Shrimps and prawns :
4 % (*»)
52.0230 a) Prawns and shrimps of. the Pandalidae family 4 % (**)
52.0240 c) Other
V. Other :
ex b) Other :
4,5 % (**)
52.0250
- — Peurullus spp
B. Molluscs :
4 % (**)
52.0260 II . Mussels
IV. Other :
a) Frozen :
1 . Squid :
5,5 % (*♦)
52.0270 aa) Loligo spp 4% (*«)
52.0280 bb) Todarodes sagittatus 4% (**)
52.0300
2. Cuttle-fish of the species Sepia officinalis, Rossia macrosoma and
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
04.07
Natural honey
Edible products of animal origin, not elsewhere specified or included :
25 %
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
05.07
B. Other
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 :
Free
52.0390 II . Other Free
52.0400
05.13
B. Other
Natural sponges :
Free
52.0410
06.02 Other live plants, including trees, shrubs, bushes, roots, cuttings and slips :
A. Unrooted cuttings and slips :
Free
52.0420 II. Other
ex D. Other :
6%
52.0430 l — Yuccas and cactuses, not planted in pots, tubs, boxes or the like 8%
52.0440,
06.03
— Trees and shrubs, excluding fruit- and forest-trees and shrubs ; other live
plants, cuttings and roots, excluding azaleas, roses, perennial plants and
mushroom spawn
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 :
12%
52.0445 — Carnations : 22%
52.0450 l — Orchids (family Orchidaceae) and Anthuriumex II. From 1 November to 31 May : 15%
52.0460 — Orchids (family Orchidaceae) and Anthurium
ex B. Other :
15%
52.0470 — Cut flowers, not further prepared than dried 7%
52.0480
06.04
— Cut flowers, dyed, bleached, impregnated or otherwise prepared
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 :
15%
52.0490 I. Fresh 7%
52.0500 II. Not further prepared than dried 2%
52.0510
07.01
III . Other
Vegetables, fresh or chilled :
G. Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible
roots :
14%
52.0520 III . Horse-radish (Cochlearia armoracia) 13%
31. 12. 86 Official Journal of the European Communities No L 373/ 139
0) (2) (4)
52.0525 07.01
(cont'd)
ex K. Asparagus, from 1 October to 3 1 January
T. Other :
12%
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
ex III . Other :
9%
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
07.02
— Other, excluding celery sticks and parsley, from 1 January to
31 March
Vegetables (whether or not cooked), preserved by freezing :
ex B. Other :
9%
52.0560
07.03
— Okra (Hibiscus esculentus L. or Abelmoschus esculentus (L.) Moench)
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 :
13 %
52.0570 — Okra (Hibiscus esculentus L. or Abelmoschus esculentus (L.) Moench) Free
52.0575
07.04
— Bamboo shoots
Dried, dehydrated or evaporated vegetables, whole, cut, sliced, broken or in powder
■ but not further prepared :
ex B. Other :
6%
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
07.05
— Sweet peppers with a humidity content of 9,5 % or less
Dried leguminous vegetables, shelled, whether or not skinned or split :
B. Other :
I. Peas (including chick peas) and beans (of the genus 'Phaseolus'):
12%
52.0620 \ — Beans of the genus 'Phaseolus' Free
52.0630 — Chick peas of the species 'Cicer arietinum' Free
52.0640 — Other
III . Other :
2%
52.0650 — Cajan peas of the species 'Cajanus cajan' Free
52.0660
07.06
— Other
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 :
3%
52.0670
08.01
B. Other
Dates, bananas, coconuts, brazil nuts, cashew nuts, pineapples, avocados, mangoes,
guavas and mangosteens, fresh or dried, shelled or not :
Free
No L 373/ 140 Official Journal of the European Communities 31 . 12 . 86
( 1 ) (2) (3) (4)
52.0680
08.01
(cont'd)
ex A. Dates
\
— For industrial tranformation, excluding the manufacture of alcohol, or
for conditioning for retail sale in immediate packings with a net capacity
of 1 1 kg or less (d)
ex B. Bananas :
8%
52.0690 — Dried Free
52.0700 D. Avocados 6%
52.0710 E. Coconuts
H. Other : >
Free
52.0720 — Mangosteens, guavas Free
52.0730
08.02
— Mangoes
Citrus fruit, fresh or dried :
B. Mandarins (including tangerines and satsumas); Clementines, wilkings and
other similar citrus hybrids :
4%
52.0733 ex I. Clementines, from 15 May to 15 September 16%
52.0735 ex II . Other, from 15 May to 15 September
ex E. Other :
16%
52.0740
08.05
— Limes and limettes (Citrus aurantifolia var. Lumio and var . Limetta) . . .
Nuts other than those falling within heading No 08.01 , fresh or dried, shelled or
not :
9,6%
52.0750 D. Pistachios Free
52.0760 E. Pecans Free
52.0770 \ F. Areca (or betel) and cola Free
52.0780
08.07
ex G. Other (excluding hazelnuts)
Stone fruit, fresh :
Free
52.0790
08.08
E. Other
Berries, fresh :
7%
52.0800 C. Bilberries (fruit of the species Vaccinium myrtillus) Free
52.0810 l E. PapawsF. Other : Free
52.0820 l I. Fruit of the species Vaccinium macrocarpum and Vaccinium corymbosum 3%
52.0825
ex 08.09
II . Other
Other fruit, fresh :
5%
52.0830 — Rose-hips fruit Free
52.0840 — Watermelons, from 1 November to 30 April 6,5 %
52.0850
08.10
— Others, excluding melons and watermelons
Fruit (whether or not cooked), preserved by freezing, not containing, added sugar :
6%
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
(cont'd)
C. Fruit of the species Vaccinium myrtilloides and Vaccinium angustifolium
ex D. Other :
2%
52.0890 — Quinces 10%
52.0900
— Fruit falling within heading Nos 08.01 ,- 08.02 D, 08.08 B, E and F and
08.09, excluding pineapples, melons and watermelons 6%
52.0910
08.11
— Rose-hips fruit
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):
Free
52.0920 \ C. Papaws ! Free
52.0930 D. Bilberries (fruit of the species Vaccinium myrtillus)
E. Other :
2%
52.0940 — Quinces 4%
52.0950
08.12
— . Fruit falling within heading Nos 08.01 , 08.02 D, 08.08 B and F and 08.09,
excluding pineapples, melons and watermelons
Fruit, dried, other than that falling within heading Nos 08.01 , 08.02, 08.03, 08.04 or
08.05 :
Free
52.0960 A. Apricots 5,5 %
52.0965 ex D. Pears 4%
52.0970
,
E. Papaws
ex G. Other :
Free
52.0980 — Tamarind (pods, pulp) Free
52.0990 _ — Rose-hips fruit Free
52.1000
08.13
09.01
Peel of melons and citrus fruit, fresh, frozen, dried or provisionally preserved in
brine, in sulphur water or in other preservative solutions
Coffee, whether or not roasted or free of caffeine ; coffee husks and skins ; coffee
substitutes containing coffee in any proportion :
A. Coffee :
I. Unroasted :
Free
52.1005 I a) Not freed of caffeine 4,5 %
52.1010 b) Freed of caffeine
II . Roasted :
8,5%
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
09.02
C. Coffee substitutes containing coffee in any proportion
Tea :
13%
52.1060
09.04
A. In immediate packings of a net capacity not exceeding 3 kg
Pepper of the genus 'Piper'; pimento of the genus 'Capsicum' or the genus
'Pimenta':
A. Neither crushed nor ground :
I. Pepper :
Free
52.1070 b) Other 3%
No L 373/ 142 Official Journal of the European Communities 31 . 12. 86
( 1 ) (2) (3) (4)
52.1080
09.04
(cont'd)
A. II . Pimento :
c) Other
B. Crushed or ground :
5%
52.1099 I. Pimento of the genus 'Capsicum' 5%
52.1100
09.06
II . Other
Cinnamon and cinnamon-tree flowers :
4% '
52.1110 A. Ground Free
52.1120 B. Other Free
52.1130 09.07
09.08
Cloves (whole fruit, cloves and stems)
Nutmeg, mace and cardamoms :
A. Neither crushed nor ground :
II . Other :
10%
52.1140 a) Nutmeg
B. Crushed or ground :
Free
52.1150 l I. Nutmeg Free
52.1160
09.09
II . Mace
Seeds of anise, badian, fennel, coriander, cumin, caraway and juniper :
A. Neither crushed nor ground :
Free
52.1170 I. Aniseed Free
52.1180 II . Badian seed
III . Seeds of fennel, coriander, cumin , caraway and juniper :
b) Other :
7%
52.1190 2 . Other
B. Crushed or ground :
Free
52.1200 \ I. Badian seed 7%
52.1210
09.10
III . Other ;
Thyme, saffron and bay leaves ; other spices :
A. Thyme :
I. Neither crushed nor ground :
Free
52.1220 b) Other 11 %
52.1230 II . Crushed or ground 13%
52.1240 B. Bay leaves
F. Other spices, including the mixtures referred to in Note 1 (b) to this Chapter :
12%
52.1250 I. Neither crushed nor ground
II . Crushed or ground :
Free
52.1260
11.04
b) Other
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 :
3%
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)
52.1280
11.04
(cont'd)
B. Flour of the fruits falling within any heading in Chapter 8 :
I. Of bananas
II . Other :
Free
52.1290 — Chestnuts 7,5 %
52.1300
12.07
— Not specified
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 :
2%
52.1320 \ B. Liquorice roots Free
52.1330
12.08
C. Tonquin beans
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 :
Free
52.1360 I. Not decorticated, crushed or ground Free
52.1370 II . Other 6%
52.1380
13.02
D. Apricot, peach and plum stones, and kernels thereof
Shellac, seed lac, stick lac and other lacs ; natural gums, resins, gum-resins and bal­
sams :
Free
52.1390
13.03
A. Conifer resins ,
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 :
Free
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
52.1430
VII . Intermixtures of vegetable extracts, for the manufacture of beverages or
of food preparations
VIII . Other :
Free
52.1440 a) Medicinal ;
B. Pectic substances, pectinates and pectates :
Free
52.1450 II ex I. Dry, excluding apple, pear and quince pectic substances 12%
52.1460 ex II . Other, excluding apple, pear and quince pectic substances
C. Agar-agar and other mucilages and thickeners derived from vegetable products :
7%
52.1470 I. Agar-agar Free
52.1480
14.01
II . Mucilages and thickeners extracted from locust beans or locust bean seeds
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 :
Free
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
52.1520
B. Tallow oil for industrial uses other than the manufacture of foodstuffs for
human consumption (d) Free
52.1530
15.04
C. Other
Fats and oils, of fish and marine mammals, whether or not refined :
A. Fish-liver oil :
4%
52.1540
15.05
I. Of a vitamin A content not exceeding . 2 500 international units per gram
Wool grease and fatty substances derived therefrom (including lanolin):
Free
52.1550 A. Wool grease, crude Free
52.1560
B. Other ............... . ...............
Free
52.1570 15.06
15.07
Other animal oils and fats (including neat's foot oils and fats from bones or waste)
Fixed vegetable oils, fluid or solid, crude, refined or purified :
Free
52.1580 B. China-wood and oiticica oil ; myrtle wax and Japan wax
C. Castor oil :
Free
52.1590
>
II . Other
D. Other oils :
I. For technical or industrial uses other than the manufacture of foodstuffs
for human consumption (d):
a) Crude :
6%
52.1600 1 . Palm oil 2,5 %
52.1610
ex 3 . Other, excluding linseed oil, groundnut oil, sunflower seed oil
and colza oil
b) Other :
ex 2. Other :
2,5 %
52.1620 — Palm kernel and coconut oil
II . Other :
a) Palm oil :
6,5 %
52.1630 1 . Crude 4%
52.1640 2 . Other
b) Other :
12% '
52.1650 1 . Solid, in immediate packings of a net capacity of 1 kg or less
2 . Solid, other ; fluid :
exaa) Crude :
18% .
52.1660 — Palm kernel and coconut oil
ex bb) Other :
7%
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
15.11
D. Fatty alcohols
Glycerol and glycerol lyes :
. 5%
52.1720 A. Crude glycerol and glycerol lyes Free
52.1730
15.12
B. Other, including synthetic glycerol
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 :
Free
52.1740 l A. In. immediate packings of a net capacity of 1 kg or less 16%
52.1750
15.15
B. Other
Spermaceti, crude, pressed or refined, whether or not coloured ; beeswax and other
insect waxes, whether or not coloured :
11 %
52.1760 A. Spermaceti , crude, pressed or refined, whether or not coloured
B. Beeswax and other insect waxes, whether or not coloured :
Free
52.1770
15.16
II . Other
Vegetable waxes, whether or not coloured :
Free
52.1780
15.17
B. Other
i
Degras ; residues resulting from the treatment of fatty substances or animal or
vegetable waxes :
Free
52.1790 A. Degras
B. Residues resulting from the treatment of fatty substances or animal or vegetable
waxes :
II . Other :
Free
52.1800 a) Oil foots and dregs ; soapstocks Free
52.1810
16.02
b) Other
Other prepared or preserved meat or meat offal :
A. Liver :
Free
52.1820 I. Goose or duck liver !
B. Other :
II . Game or rabbit meat or offal :
14%
52.1830 — Game 8%
52.1840 Rabbit
III . Other :
b) Other :
1 . Containing bovine meat or offal :
ex bb) Other :
• 14 %
52.1850 — Prepared or preserved bovine tongue
2 . Other :
aa) Of sheep or goats :
. 17%
52.1860 I. — Of sheep 18%
No L 373/ 146 Official Journal of the European Communities 31 . 12 . 86
. ( 1 ) (2) (4)
52.1870
52.1880
16.02
(cont'd)
16.03
B. III . b) 2 . aa) — Of goats
bb) Other
Meat extracts, meat juices and fish extracts, in immediate packings of a net capacity
of:
16%
16%
52.1890 B. More than 1 kg but less than 20 kg Free
52.1900
. 16.04
C. 1 kg or less
Prepared or preserved fish, including caviar and caviar substitutes :
A. Caviar and caviar substitutes :
5%
52.1910 I I. Caviar (sturgeon roe) 12 % (**)
52.1920 II . Other 14 % (**)
52.1930 B. Salmonidae
ex F. Bonito (Sarda spp), mackerel and anchovies :
4 % (**)
52.1940 — Bonito (Sarda spp) 18 % (**)
52.1945 i — Mackerel
G. Other :
19 % (**)
52.1950 I. Fillets, raw, coated with batter or breadcrumbs, deep frozen 10% (**)
52.1960
16.05
II . Other
Crustaceans and molluscs, prepared or preserved :
9 % (**)
52.1970 || A. Crabs 6 % (**) '
52.1980
17.04
ex B. Other, excluding shrimps of the Crangon spp type and snails other , than
seasnails
Sugar confectionery, not containing cocoa :
6 % (**)
52.1990
A. Liquorice extract containing more than 10 % by weight of sucrose but not con­
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
52.2020 D. Other . . 6 % + vc
with a max.
of 27%
+ ads
52.2030 18.03 Cocoa paste (in bulk or in block), whether or not defatted 11 %
52.2035 18.04 Cocoa butter, including cocoa fat or oil 8%
52.2040 18.05
. 18.06
Cocoa powder, unsweetened
Chocolate and other food preparations containing cocoa :
9%
52.2050 A. Cocoa powder, not otherwise sweetened than by the addition of sucrose 3 % + vc
52.2060
C. Chocolate and chocolate goods, whether or not filled ; sugar confectionery and
substitutes therefore made from sugar substitution products, containing cocoa 9 % + vc
with a max.
of 27%
+ ads
No L 373/ 14731 . 12. 86 Official Journal of the European Communities
( 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 :
52.2070
I. Containing malt extract and not less than 30 % by weight of reducing
/ sugars (expressed as maltose)
II . Other :
Free + vc
52.2080 \ — Preparations based on flour of leguminous vegetables in the form ofsun-dried discs of dough, known as 'papad' Free
52.2090 — Other Free+vc
52.2100
ex 19.04 Tapioca and sago, excluding tapioca and sago substitutes obtained from potato or
other starches 2 %+vc
52.2110
19.05
19.07
Prepared foods obtained by the swelling or roasting of cereals or cereal products
(puffed rice, corn flakes and similar products)
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 :
Free+vc
52.2120 A. Crispbread Free+vc
with a max.
of 24 %
+ adf
52.2130 B. Matzos '. Free + vc
with a max.
of 20 %
+ adf
52.2140 I C. Communion wafers, empty cachets of a kind suitable for pharmaceutical use,sealing wafers, rice paper and similar products Free+vc
52.2150
19.08
D. Other
Pastry, biscuits, cakes and other fine bakers' wares, whether or not containing cocoa
in any proportion :
4 %+vc
52.2160
20.01
A. Gingerbread and the like . . «
Vegetables and fruit, prepared or preserved by vinegar or acetic acid, with or with- -
out sugar, whether or not containing salts , spices or mustard :
Free + vc
52.2170
20.02
ex C. Other, excluding 'mixed pickles ' and sweet peppers
Vegetables prepared or preserved otherwise than by vinegar or acetic acid :
■ 14 %
52.2180 \\ B. Truffles ' 14%
52.2190 . Il D. Asparagus 20%
52.2200 E. Sauerkraut 15%
52.2210 I ex F. . Capersex H. Other, including mixtures : 12%
52.2220 :— Moringa oleifera (drumsticks) Free
52.2225
20.03
— Bamboo shoots
Fruit preserved by freezing, containing added sugar :
ex A. With a sugar content exceeding 13 % by weight :
11 %
52.2230
— Fruit falling within heading Nos 08.01 , 08.02 D, 08.08 B, E and F and
08.09, excluding pineapples, melons and watermelons
ex B. Other :
6 %+(L)
52.2240
' — Fruit' falling within heading Nos 08.01 , 08.02 D, 08.08 B, E and F and
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 :
52.2250
— Fruit falling within heading Nos 08.01 , 08.02 D, 08.08 B, E and F
and 08.09, excluding pineapples, melons and watermelons
ex II . Other :
6 % + (L)
1
52.2260
20.05
— Fruit falling within heading Nos 08.01 , 08.02 D, 08.08 B, E and F
and 08.09, excluding pineapples, melons and watermelons
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 :
6%
52.2270
ex I. With a sugar content exceeding 30 % by weight, excluding orange jam
and marmalade 18%+ (L)
52.2280
ex II . With a sugar content exceeding 13 % but not exceeding 30 % by weight,
excluding orange jam and marmalade 18 % + (L)
52.2290 ex III . Other, excluding orange jam and marmalade
C. Other :
I. With a sugar content exceeding 30 % by weight :
ex b) Other :
19%
52.2300
— Fruit falling within heading Nos 08.01 , 08.08 B, E and F and
08.09, excluding pineapples, melons and watermelons
ex II . With a sugar content exceeding 13 % but not exceeding 30 % by weight :
8 % + (L)
52.2310
— Fruit falling within heading Nos 08.01 , 08.08 B, E and F and 08.09,
excluding pineapples, melons and watermelons
ex III . Other :
8 % + (L)
52.2320
20.06
— Fruit falling within heading Nos 08.01 , 08.08 B, E and F and 08.09,
excluding pineapples, melons and watermelons
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 :
8%
52.2330 — Almonds, walnuts and hazelnuts 12 % (*)
52.2340 — Other • !
II . Of 1kg or less :
6%
52.2350 || — Almonds, walnuts and hazelnuts 14 % (*)
52.2360 — Other '
B. Other :
I. Containing added spirit :
6%
52.2370 a) Ginger
b) Pineapples, in immediate packings of a net capacity :
1 . Of more than 1 kg :
10%
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)
52.2400
52.2410
52.2420
52.2430
52.2440
52.2450
52.2460
52.2470
52.2480
52.2490
52.2500
52.2510
52.2520
52.2530
52.2540
52.2550
52.2560
52.2570
52.2580
52.2590
52.2600
52.2610
20.06
(cont'd)
B. I. b) 2 . Of 1kg or less :
aa) With a sugar content exceeding 19 % by weight
bb) Other
c) Grapes :
1 . With a sugar content exceeding 13 % by weight
2 . Other
d) Peaches, pears and apricots, in immediate packings of a net capacity : '
1 . Of more than 1 kg :
aa) With a sugar content exceeding 13 % by weight
bb) Other
2 . Of 1kg or less :
aa) With a sugar content exceeding 1 5 % by weight
bb) Other
e) Other fruits :
ex 1 . With a sugar content exceeding 9% by weight, excluding
cherries
ex 2. Other, excluding cherries
f) Mixtures of fruit :
1 . With a sugar content exceeding 9 % by weight
2 . Other
II . Not containing added spirit :
a) Containing added sugar, in immediate packings of a net capacity of
more than 1 kg : 1
2 . Grapefruit segments
3 . Mandarins (including tangerines and satsumas); Clementines,
wilkings and other similar citrus hybrids
4. Grapes !
ex 8 . Other fruits :
— Fruit falling within heading Nos 08.01 , 08.08 B, E and F and
08.09, excluding pineapples, melons and watermelons
. — Tamarind (pods, pulp)
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
melons and watermelons
b) Containing added sugar, in immediate packings of a net capacity of
1 kg or less :
2 . Grapefruit segments
3 . Mandarins (including tangerines and satsumas); Clementines,
wilkings and other similar citrus hybrids
4. Grapes
ex 8 . Other fruits :
— Fruit falling within heading Nos 08.01 , 08.08 B, E and F and
08.09, excluding pineapples, melons and watermelons
10 %+ (L)
10 %
25 %+(L)
25 %
25 %+(L)
25 %
25%+(L)
25%
25 %+(L)
25 %
25 %+(L)
25%
9%+(L)
19 %+(L) (*)
18 % + (L) (*)
6 %+(L)
7 %+(L)
9 % + (L)
9 % + (L)
18 % + (L) (*)
19%+(L)(*)
7 %+(L)
No L 373/ 150 Official Journal of the European Communities 31 . 12. 86
0 ) (2) (3) (4)
20.06
(cont'd)
B. II . b) 9 . Mixtures of fruit :
ex aa) Mixtures in which no single fruit exceeds 50 % of the
total weight of the fruits :
52.2620
— 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
c) Not containing added sugar, in immediate packings of a net capacity :
1 . Of 4,5 kg or more :
ex dd) Other fruits :
7% + (L)
52.2630
— Fruit falling within heading Nos 08.01 , 08.08 B, E and F
and 08.09, excluding pineapples, melons and water­
melons
ex ee) Mixtures of fruit :
6%
52.2640
— Mixtures of two or more fruits falling within heading
Nos 08.01 , 08.08 B, E and F and 08.09, excluding melons
and watermelons, in which no single fruit exceeds 50 %
of the total weight of the fruits
2 . Of less than 4,5 kg :
ex bb) Other fruit and mixtures of fruit :
9%
52.2650
— Fruit falling within heading Nos 08.01 , 08.08 B, E and F
and 08.09, excluding pineapples, melons and water­
melons 6%
52.2660
— Mixtures of two or more fruits falling within heading
Nos 08.01 , 08.08 B, E and F and 08.09, excluding melons
and watermelons, in which no single fruit exceeds 50 %
of the total weight of the fruits 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%
' 52.2690
— Fruit falling within heading Nos 08.01 , 08.08 B, E and F and
08.09, excluding dates, pineapples, melons and watermelons . . .
ex b) Other :
8%
52.2700
— Fruit falling within heading Nos 08.01 , 08.08 B, E and F and
08.09, excluding pineapples, melons and watermelons 8 % + (L)
52.2710 — Fruit falling within subheading 08.02 D
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 :
28 % + (L)
52.2740 2. Grapefruit juice
3 . Lemon juice or other citrus juices :
ex aa) Containing added sugar : .
8%
52.2750 — Excluding lemon juice 13 % (*)
No L 373/ 15131 . 12 . 86 Official Journal of the European Communities
i ) 2) (3 ) 4
20.07
(cont 'd)
52.2760
52.2770
52.2780
13 % (*)
17 %+(L) (*)
17 % (*)
52.2790
52.2800
8%
17%
52.2810
52.2820
8%
18%
17 % (*)
18 % (*)
52.2830
52.2840
B. II . a) 3 . ex bb) Other :
— Excluding lemon juice
4. Pineapple juice :
aa) Containing added sugar
bb) Other :
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
' melons
— Other, excluding apricot and peach juices
ex bb) Other :
— Fruit falling within heading Nos 08.01 , 08.08 B, E and F
and 08.09, excluding pineapples, melons and water­
melons
I
— Other, excluding apricot and peach juices
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 :
1 1 . Containing added sugar
22 . Other
b) Of a value of 30 ECU or less per 100 kg net weight :
2 . Grapefruit juice :
aa) With an added sugar content exceeding 30 % by weight .......
bb) Other
4. Other citrus fruit juices :
aa) With an added sugar content exceeding 30 % by weight
bb) With an added sugar content of 30 % or less by weight
cc) Not containing added sugar
5. Pineapple juice :
aa) With an added sugar content exceeding 30 % by weight
bb) With an added sugar content of 30 % or less by weight
cc) Not containing added sugar
7. Other fruit and vegetable juices :
ex aa) With an added sugar content exceeding 30 % by weight :
— Of fruit falling within heading Nos 08.01 , 08.08 B, E and
F and 08.09, excluding pineapples, melons and water­
melons
— Other, excluding apricot and peach juices
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
melons
— Other, excluding apricot and peach juices
52.2850
52.2860
52.2870
52.2880
52.2890
52.2900
52.2910
52.2920
8 %+(L)
8%
14%+(L) (*)
14 % (*)
15 % (*)
17 %+(L) (*)
17 % (*)
17 % (*)
52.2930
52.2940
8 %+ (L)
17 % + (L)
52.2950
52.2960
8%
17%
No L 373/ 152 Official Journal of the European Communities 31 . 12 . 86
( 1 ) (2) (3 ) (4)
52.2970
20.07
(cont'd)
B. II . b) 7 . ex cc) Not containing added sugar :
— Of fruit falling within heading Nos 08.01 , 08.08 B, E and
F and 08.09, excluding pineapples, melons and water­
melons ; . . 8%
52.2980 — Other, excluding apricot and peach juices
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 :
18%
52.2990 I 1 1 . With an added sugar content exceeding 30 % by weight 17 % + (L) (*)
52.3000 I 22 . With an added sugar content of 30 % or less by weight 17 % (*)
52.3010
21.02
33 . Not containing added sugar
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:
18 % (*)
52.3020 II ex A. Essences or concentrates of coffee 9%
52.3030
B. Extracts , essences or concentrates of tea or mate and preparations with a
basis of those extracts, essences or concentrates
C. Roasted chicory and other roasted coffee substitutes :
Free
52.3040 II . Other
D. Extracts , essences and concentrates of roasted chicory and other roasted
coffee substitutes :
2 % + vc
52.3050
21.03
II . Other
Mustard flour and prepared mustard :
A. Mustard flour, in immediate packings of a net capacity :
2 % + vc
52.3060 \ I. Of 1 kg or less Free
52.3070 \ II . Of more than 1 kg Free
52.3080
21.04
B. Prepared mustard
Sauces ; mixed condiments and mixed seasonings :
7%
52.3090 B. Sauces with a basis of tomato puree
ex C. Other :
. 6%
52.3100 — Products with a tomato ketchup basis 7%
52.3110
21.05
— Other, excluding sauces with a vegetable oil basis
Soups and broths, in liquid, solid or powder form ; homogenized composite food
preparations :
5%
52.3120 I A. Soups and broths , in liquid , solid or powder form 11 %
52.3130
21.06
B. Homogenized composite food preparations /
Natural yeasts (active or inactive); prepared baking powders :
A. Active natural yeasts :
17%
52.3140 I. Culture yeast '
II . Baker's yeast :
8%
52.3150 || a) Dried 4 % + vc
52.3160 I b) Other 4%+ vc
52.3170 III . Other 10%
31 . 12 . 86 Official Journal of the European Communities No L 373/ 153
( 1 ) (2) (3) (4)
52.3180
21.06 .
(cont'd)
B. Inactive natural yeasts :
I. In tablet, cube or similar form, or in immediate packings of a net capacity
of 1 kg or less 6%
52.3190 II . Other Free
52.3200
21.07
C. Prepared baking powders
Food preparations not elsewhere specified or included :
A. Cereals in grain or ear form, pre-cooked or otherwise prepared :
3%
52.3210 I. Maize 3 % + vc
52.3220 II . Rice 3 % + vc
52.3230 III . Other :
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 :
2 % + vc
52.3250 1 — Palm tree cores 7%
52.3255
1
22.01
— Dried plasma, obtained from the fresh blood of cattle added
to citric sodium, containing 73,3 % or more but less than
90 % by weight of proteins calculated on the dry product . . .
Waters , including spa waters and aerated waters ; ice and snow :
Free
52.3260
22.02
A. Spa waters, natural or artificial ; aerated waters
Lemonade, flavoured spa waters and flavoured aerated waters, and other non-­
alcoholic beverages, not including fruit and vegetable juices within heading
No 20.07 :
Free
52.3270 A. Not containing milk or milkfats 6%
52.3280 22.03
22.09
Beer made from malt
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 :
14%
52.3290
23.01
— Tequila, Pisco and Singani
Flour and meals, of meat offals , fish, crustaceans or molluscs, unfit for human con­
sumption, greaves :
1,30 ECU
per hi
per % vol
of alcohol
+ 5 ECU
per hi
52.3300
23.02
B. Flour and meals of fish, crustaceans or molluscs
Bran, sharps and other residues derived from the sifting, milling or working of
cereals or of leguminous vegetables :
Free (**)
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
23.07
B. Other
Sweetened forage ; other preparations of a kind used in animal feeding :
Free
52.3330 A. Fish or marine mammal solubles Free
52.3340
24.02
C. Other
Manufactured tobacco ; tobacco extracts and essences :
3%
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.
No L 373/ 15531 -. 12 . 86 Official Journal of the European Communities
ANNEX III
List of developing countries and territories enjoying generalized tariff preferences (')
A. INDEPENDENT COUNTRIES
048 Yugoslavia
066 Romania
204 Morocco
208 Algeria
212 Tunisia
216 Libya
220 Egypt
228 Mauritania
248 Senegal
268 Liberia
■272 Ivory Coast
276 Ghana
288 Nigeria
302 Cameroon
314 Gabon
318 Congo
322 Zaire
330 Angola
346 Kenya
366 Mozambique
370 Madagascar
373 Mauritius
378 Zambia
382 Zimbabwe
393 Swaziland
412 Mexico
416 Guatemala
421 Belize
424 Honduras
428 El Salvador
432 Nicaragua
436 Costa Rica
442 Panama
448 Cuba
449 St Christopher and Nevis
- 453 Bahamas
456 Dominican Republic
459 Antigua and Barbuda
460 Dominica
464 Jamaica ,
465 St Lucia
467 St Vincent
469 Barbados
472 Trinidad and Tobago
473 Grenada
480 Colombia
484 Venezuela
488 Guyana
492 Surinam
500 Ecuador
504 Peru
508 Brazil
512 Chile
516 Bolivia
520 Paraguay
524 Uruguay
528 Argentina
. 600 Cyprus
604 Lebanon
608 Syria
612 Iraq
616 Iran
628 Jordan
632 Saudi Arabia
636 Kuwait
640 Bahrain
644 Qatar
647 United Arab Emirates
649 Oman
662 Pakistan
664 India
669 Sri Lanka
676 Burma
680 Thailand
690 Vietnam
696 Kampuchea (Cambodia)
700 Indonesia
701 Malaysia
703 Brunei Darussalam
706 Singapore
708 Philippines
720 China
728 South Korea
801 Papua New Guinea
803 Nauru
806 Solomon Islands
807 Tuvalu
812 Kiribati
815 Fiji
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
57.0020 01.04 A II
57.0030 01.06
57.0040 02.01 A I
57.0050 02.01 AIHb)
57.0060 02.01 B II a)
57.0070 02.01 B II b)
57.0080 02.01 B II d)
57.0090 02.04
57.0100 02.06 A
57.0110 02.06 C lb)
57.0120 02.06 C lib)
57.0130 02.06 C III
57.0140 CHAPTER 3
57.0150 04.05 A II
57.0160 04.06
57.0170 04.07
Live horses, asses, mules and hinnies
Pure-bred breeding animals, goats , live (b)
Other live animals
Meat of horses, asses, mules and hinnies, fresh, chilled or frozen
Meat of swine, other than domestic swine, fresh, chilled or frozen
Offals of horses, asses, mules and hinnies, fresh, chilled or frozen
Offals of bovine animals, fresh, chilled or frozen
Other offals, fresh, chilled or frozen
Other meat and edible meat offals , fresh, chilled or frozen
Horsemeat, salted, in brine or dried
Offals of bovine animals, salted, in brine, dried or smoked
Offals of sheep and goats, salted, in brine, dried or smoked
Other meat and edible meat offals, salted, in brine, dried or smoked
FISH, CRUSTACEANS AND MOLLUSCS ,
Eggs in shell , other than poultry eggs, fresh or preserved
Natural honey
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
57.0200
57.0210
57.0220
CHAPTER 6
07.01 A
07.01 F
07.01 G III
LIVE TREES AND OTHER PLANTS ; BULBS, ROOTS AND THE LIKE ; CUT
FLOWERS AND ORNAMENTAL FOLIAGE
Potatoes, fresh or chilled
Leguminous vegetables, shelled Or unshelled, fresh or chilled
Horse-radish (Codilearia armoracia)
Asparagus, from 1 October to 31 January
*
57.0226 ex 07.01 K
57.0230 07.01 S
57.0240 07.01 T
57.0250 07.02 B
57.0260 ex 07.03
Sweet peppers, fresh or chilled
Other vegetables, fresh or chilled
Other vegetables (whether or not cooked), preserved by freezing
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)
Onions, dried, dehydrated or evaporated, whole, cut, sliced, broken or in powder, but not further
prepared
57.0270 07.04 A
(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
b) 1 bb)
Other prepared or preserved meat or meat offal , containing bovine meat or offal , other products
than those falling within subheading 16.02 B III b) 1 aa)
57.0740 16.02 B
III b) 2
Other prepared or preserved meat or meat offal
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
Flour and meals, of meat, offals, fish, crustaceans or molluscs, unfit for human consumption ;
greaves
Bran, sharps and other residues derived from the sifting, milling or working of leguminous
vegetables
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
Sweetened forage ; other preparations of a kind used in animal feeding ; fish or marine mammal
solubles V
Sweetened forage ; other preparations of a kind used in animal feeding, other than those products
falling within subheadings 23.07 A and B
Manufactured tobacco ; tobacco extracts and essences
57.0840 23.01
57.0850 23.02 B
57.0860 23.06 B
57.0870 23.07 A
57.0880 23.07 C
57.0890 24.02
31 . 12 . 86 Official Journal of the European Communities No L 373/ 161
ANNEX V
List of least-developed developing countries
224 Sudan
232 Mali
236 Burkina Faso
240 Niger
244 Chad
247 Republic of Cape Verde
252 Gambia
257 Guinea Bissau
260 Guinea
264 Sierra Leone
280 Togo
284 Benin
306 Central African Republic
310 Equatorial Guinea
3 1 1 Sao Tome and Principe
324 Rwanda
328 Burundi .
334 Ethiopia
338 Djibouti
342 Somalia
350 Uganda
352 Tanzania
355 Seychelles and dependencies
375 Comoros
386 Malawi
391 Botswana
395 Lesotho
452 Haiti
652 North Yemen
656 South Yemen
660 Afghanistan
666 Bangladesh
667 Maldives
672 Nepal
675 Bhutan
684 Laos
817 Tonga
819 Western Samoa


Full & Egal Universal Law Academy