Commission Regulation (EC) No 3115/94 of 20 December 1994 amending Annexes I and II to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty establishing the European Community,

Having regard to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff, and in particular Articles 9 and 12 thereof,

Whereas Regulation (EEC) No 2658/87 established a goods nomenclature, hereinafter called the combined nomenclature, to meet, at one and the same time, the requirements both of the Common Customs Tariff and of the external trade statistics of the Community;

Whereas it is necessary to amend the combined nomenclature to take account of: changes in requirements relating to statistics or commercial policy, in particular by virtue of Council Decision bringing into force simultanously the acts implementing the results of the Uruguay Round of multilateral trade negotiations and Council Regulation concerning certain measures resulting from the conclusion of negotiations under Article XXIV:6 and other measures necessary for simplification purposes, the need to align or clarify texts;

Whereas Article 12 of Regulation (EEC) No 2658/87 provides for the Commission to adopt each year by means of a regulation, to apply from 1 January of the following year, a complete version of the combined nomenclature together with the corresponding autonomous and conventional rates of duty of the Common Customs Tariff, as it results from measures adopted by the Council or by the Commission;

Whereas it is necessary to update the list at Annex II to Regulation (EEC) No 2658/87 concerning the specific Community measures referred to in Article 2 of that Regulation in order to take account of the evolution of Community measures liable to affect Taric;

Whereas the measures provided for in this Regulation are in accordance with the opinion of the Tariff and Statistical Nomenclature Section of the Customs Code Committee,

HAS ADOPTED THIS REGULATION:

Article 1

Annexes I and II to Regulation (EEC) No 2658/87 are hereby replaced by the Annexes to this Regulation.

Article 2

The autonomous and conventional rates of duties listed in Annex I, Part 3, Section I, Annex 2, shall replace the corresponding rates of duties listed in Annex I, Part 2 (the schedule of customs duties) from the date decided by the Council in the framework of implementing the agreements concluded during the Uruguay Round of multilateral trade negotiations.

Article 3

This Regulation shall enter into force on 1 January 1995.

1 OJ No L 256, 7. 9. 1987, p. 1.

2 Decision not yet published in the Official Journal.

3 Regulation not yet published in the Official Journal.

4 Incorporated in Annex I to this Regulation are amendments resulting from the adoption of the following measures: Commission Regulation (EEC) No 2593/93 of 21 September 1993 (OJ No L 238, 23.9. 1993, p. 18), Commission Regulation (EEC) No 2976/93 of 27 October 1993 (OJ No L 268, 29. 10. 1993, p. 21), Commission Regulation (EC) No 177/94 of 28 January 1994 (OJ No L 24, 29. 1. 1994, p. 33), Commission Regulation (EC) No 535/94 of 9 March 1994 (OJ No L 68, 11. 3. 1994, p. 15), Commission Regulation (EC) No 882/94 of 20 April 1994 (OJ No L 103, 22. 4. 1994, p. 5), Commission Regulation (EC) No 1641/94 of 6 July 1994 (OJ No L 172, 7. 7. 1994, p. 12), Commission Regulation (EC) No 1706/94 of 11 July 1994 (OJ No L 180, 14. 7. 1994, p. 17), Commission Regulation (EC) No 1737/94 of 15 July 1994 (OJ No L 182, 16. 7. 1994, p. 9), Council Decision 94/.../EC of ... December 1994 (OJ No L ..., ..., p. ...), Council Regulation (EC) No.../94 of ... December 1994 (OJ No L ..., ..., p. ...).

ANNEX I

PART ONE PRELIMINARY PROVISIONS

SECTION I GENERAL RULES

A. General rules for the interpretation of the combined nomenclature

Classification of goods in the combined nomenclature shall be governed by the following principles:

1. The titles of sections, chapters and sub-chapters are provided for ease of reference only; for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes and, provided such headings or notes do not otherwise require, according to the following provisions.

2. (a) Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also be taken to include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), presented unassembled or disassembled. (b) Any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances. Any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance. The classification of goods consisting of more than one material or substance shall be according to the principles of rule 3.

3. When by application of rule 2 (b) or for any other reason, goods are prima facie classifiable under two or more headings, classification shall be effected as follows: (a) the heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods; (b) mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3 (a), shall be classified as if they consisted of the material or component which gives them their essential character in so far as this criterion is applicable; (c) when goods cannot be classified by reference to 3 (a) or (b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.

4. Goods which cannot be classified in accordance with the above rules shall be classified under the heading appropriate to the goods to which they are most akin.

5. In addition to the foregoing provisions, the following rules shall apply in respect of the goods referred to therein: (a) camera cases, musical instrument cases, gun cases, drawing-instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and presented with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. This rule does not, however, apply to containers which give the whole its essential character; (b) subject to the provisions of rule 5 (a), packing materials and packing containers presented with the goods therein shall be classified with the goods if they are of a kind normally used for packing such goods. However, this provision is not binding when such packing materials or packing containers are clearly suitable for repetitive use.

6. For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading notes and mutatis mutandis to the above rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this rule the relative section and chapter notes also apply, unless the context otherwise requires.

B. General rules concerning duties

1. The customs duties applicable to imported goods originating in countries which are Contracting Parties to the General Agreement on Tariffs and Trade or with which the European Economic Community has concluded agreements containing the most-favoured-nation tariff clause shall be the conventional duties shown in column 4 of the schedule of duties. Unless the context otherwise requires, these conventional duties are applicable to goods, other than those referred to above, imported from any third country. The autonomous duties shown in column 3 are applicable: when they are less than the conventional duties, or when no conventional duty exists, in which case a dash is shown in column 4.

2. Paragraph 1 shall not apply where special autonomous customs duties are provided for in respect of goods originating in certain countries or where preferential customs duties are applicable in pursuance of agreements.

3. Paragraphs 1 and 2 shall not preclude the Member States from applying customs duties other than those of the Common Customs Tariff where the application of such other duties is justified by Community law.

4. The duties expressed as percentage rates in columns 3 and 4 are ad valorem duties.

5. The symbol AGR appearing in column 3 opposite certain headings or subheadings denotes that the goods concerned are subject to levies. When the customs duty is followed by the sign + and the symbol AGR for example 16 + AGR, the goods are subject to both duty and levy. When the customs duty is followed by the symbol (AGR), for example 20 (AGR), the figure 20 refers to a rate of duty made obsolete by the introduction of the levy system.

6. The symbol MOB in columns 3 and 4 denotes that the goods concerned are chargeable with a variable component determined under the regulations relating to trade in certain goods processed from agricultural products.

7. The symbol AD S/Z or AD F/M in column 4 in Chapters 17 to 19 and 21 indicates that the maximum rate of duty consists of an ad valorem duty plus an additional duty for certain forms of sugar or for flour. This additional duty is fixed in accordance with the rules concerning trade in certain processed agricultural products.

8. The symbol AD S/Z in column 4 in Chapters 8 and 20 indicates that the Community reserves the right to charge, over and above the bound duty, an additional duty on sugar corresponding to the duty payable on imported sugar and applicable to the quantity of various sugars contained in this product in excess of the percentage by weight laid down in the additional note to Chapter 8 and in additional notes 3 and 5 to Chapter 20, or, in respect of products falling within heading Nos 0811 and 2006 to 2008 which exceed 13 % by weight.

9. In heading No 2008, columns 3 and 4, the symbol 2 AD S/Z indicates that the applicable rate of the additional duty on sugar is fixed at a standard rate of 2 % of the customs value of the goods.

10. In Chapter 22 the symbol ECU/% vol/hl in columns 3 and 4 means that a specific duty, expressed in ecus, is to be calculated for each percentage volume of alcohol per hectolitre. Thus a beverage having an alcohol content by volume of 40 % is to be charged as follows: ECU 1/% vol/hl = ECU 1 x 40, giving a duty of ECU 40 per hectolitre, or ECU 1/% vol/hl + ECU 5/hl = ECU 1 x 40 plus ECU 5, giving a duty of ECU 45 per hectolitre. Where, in addition, a minimum (MIN) value is shown, for example ECU 1,6/% vol/hl MIN ECU 9/hl, it means that the duty, calculated on the basis of the abovementioned rule, is to be compared with the minimum duty, for example ECU 9/hl, and the higher of the two is to be applied.

C. General rules applicable both to nomenclature and to duties

1. Unless provided otherwise, the provisions relating to customs value shall be applied to determine, in addition to the value for the assessment of ad valorem customs duties, the values by reference to which the scope of certain headings or subheadings is defined.

2. The dutiable weight, in the case of goods chargeable by weight, and the weights by reference to which the scope of certain headings or subheadings is defined, shall be taken to be: (a) in the case of a reference to gross weight, the aggregate weight of the goods and of all the packing materials and packing containers; (b) in the case of a reference to net weight or simply to weight without qualification, the weight of the goods themselves without packing materials and packing containers of any kind.

3. Pursuant to Article 18 (1) of Regulation (EEC) No 2913/92 and without prejudice to special provisions drawn up in other fields, in particular for agriculture, the equivalent in national currencies of the ecu by reference to which certain specific customs duties are expressed, or which is used as a criterion limiting the scope of certain subheadings, shall be that obtaining on the first working day of October 1994 to be published in the C series of the Official Journal of the European Communities. However, where a change in the bilateral central rate of one or more national currencies occurs the provisions of Article 18 (2) of the abovementioned Regulation shall apply.

SECTION II SPECIAL PROVISIONS

A. Goods for certain categories of ships, boats and other vessels and for drilling or production platforms

1. Customs duties shall be suspended in respect of goods intended for incorporation in the ships, boats or other vessels listed in the following schedule, for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for fitting to or equipping such ships, boats or other vessels.

2. Customs duties shall be suspended in respect of: (a) goods intended for incorporation in drilling or production platforms: 1. fixed, subheading ex843049 operating in the territorial sea of Member States; 2. or floating or submersible, subheading 890520; for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for equipping the said platforms. Those goods such as motor fuel, lubricants and gas, which are necessary for the operation of machines and apparatus which do not affect permanently, and are not integral parts of the platforms and which are used on board for the construction, repair, maintenance, conversion or equipping of these platforms are regarded also as being used for incorporation in drilling or production platforms; (b) tubes, pipes, cables and their connection pieces, linking these drilling or production platforms to the mainland. Code number Description 8901 Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods 890110 Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry-boats of all kinds 89011010 Sea-going 890120 Tankers 89012010 Sea-going 890130 Refrigerated vessels, other than those of subheading 890120 89013010 Sea-going 890190 Other vessels for the transport of goods and other vessels for the transport of both persons and goods 89019010 Sea-going 890200 Fishing vessels; factory ships and other vessels for processing or preserving fishery products Sea-going 89020011 Of a gross tonnage exceeding 250 tons (GRT) 89020019 Of a gross tonnage not exceeding 250 tons (GRT) 8903 Yachts and other vessels for pleasure or sports; rowing boats and canoes Other 890391 Sailboats, with or without auxiliary motor 89039110 Sea-going 890392 Motorboats, other than outboard motorboats 89039210 Sea-going 890400 Tugs and pusher craft 89040010 Tugs Pusher craft 89040091 Sea-going 8905 Light-vessels, fire-floats, dredgers, floating cranes, and other vessels the navigability of which is subsidiary to their main function; floating docks; floating or submersible drilling or production platforms 890510 Dredgers 89051010 Sea-going 890590 Other 89059010 Sea-going 890600 Other vessels, including warships and lifeboats other than rowing boats 89060010 Warships Other 89060091 Sea-going

3. The suspensions shall be subject to conditions laid down in the relevant Community provisions with a view to customs control of the use of such goods.

B. Civil aircraft and goods for use in civil aircraft

1. Relief from customs duty is provided for: civil aircraft, certain goods for use in civil aircraft and for incorporation therein in the course of their manufacture, repair, maintenance, rebuilding, modification or conversion, ground flying-trainers and their parts, for civil use. These goods are covered by subheading with a footnote reference in the following terms: Entry under this subheading is subject to conditions laid down in the relevant Community provisions. See also Section II, paragraph B, of the Preliminary Provisions.

2. For the purposes of paragraph 1, civil aircraft means aircraft other than aircraft used in military or similar services in the Member States which carry a military or non-civil registration.

3. For the application of pargraph 1, second indent, the expression for use in civil aircraft in all relevant subheadings shall include goods for use in ground flying trainers for civil use.

C. Pharmaceutical products

1. Relief from customs duty is provided for pharmaceutical products of the following categories: (i) those pharmaceutical substances which are listed in Annex 3 and which are known by the International Non-proprietary Names (INNs) provided for them by the World Health Organisation; (ii) salts, esters and hydrates of INNs, which are described by the combination of INNs of Annex 3 with prefixes or suffixes of Annex 4, on condition that such products are classifiable in the same 6-digit HS-headings as the corresponding INNs; (iii) salts, esters and hydrates of INNs, which are listed in Annex 5 and which are not classifiable in the same 6-digit HS-heading as the corresponding INNs; (iv) the products which are listed in Annex 6 and which are used in the manufacture of pharmaceutical products. The subheadings concerned are within the following headings: 281830, 283322, 284110, 284210, 284290, 284330, 284390, 284440, 284590, 284690, 290219, 290290, 290322, 290330, 290340, 290351, 290359, 290362, 290369, 290410, 290490, 290522, 290529, 290539, 290549, 290550, 290611, 290619, 290621, 290629, 290719, 290729, 290810, 290820, 290890, 290919, 290920, 290930, 290949, 290950, 291090, 291100, 291219, 291229, 291249, 291419, 291429, 291430, 291449, 291450, 291469, 291470, 291529, 291539, 291550, 291560, 291570, 291590, 291615, 291619, 291620, 291639, 291713, 291719, 291720, 291734, 291739, 291811, 291816, 291817, 291819, 291822, 291823, 291829, 291830, 291890, 291900, 292010, 292090, 292112, 292119, 292129, 292130, 292142, 292145, 292149, 292159, 292211, 292219, 292229, 292230, 292241, 292242, 292249, 292250, 292310, 292320, 292390, 292410, 292421, 292429, 292519, 292520, 292690, 292700, 292800, 292990, 293020, 293030, 293040, 293090, 293100, 293219, 293229, 293290, 293311, 293319, 293321, 293329, 293339, 293340, 293351, 293359, 293369, 293379, 293390, 293410, 293420, 293430, 293490, 293500, 293610, 293621, 293622, 293623, 293624, 293625, 293626, 293627, 293628, 293629, 293710, 293721, 293722, 293729, 293791, 293792, 293799, 293810, 293890, 293910, 293929, 293940, 293950, 293960, 293990, 294000, 294110, 294120, 294130, 294140, 294150, 294190, 294200, 300120, 300190, 300210, 300290, 300331, 300340, 300390, 300431, 310270, 320300, 320412, 320413, 320419, 320490, 340212, 340213, 350790, 380840, 382390, 390190, 390290, 390461, 390590, 390690, 390710, 390720, 390730, 390760, 390799, 390810, 390910, 390940, 391000, 391190, 391220, 391231, 391239, 391290, 391390, 391400.

D. Standard rate of duty

1. Customs duty shall be charged at the flat rate of 10 % ad valorem on goods: contained in consignments sent by one private individual to another, or contained in travellers' personal luggage, provided that such importations are not of a commercial nature. This flat rate 10% customs duty shall apply provided that the value of the goods subject to import duty does not exceed ECU 200 per consignment or per traveller. Such flat rate assessment shall not apply to goods falling within Chapter 24 which are contained in a consignment or in travellers' personal luggage in amounts exceeding those laid down in Article 31 or in Article 46 of Council Regulation (EEC) No 918/83, as last amended by Regulation (EEC) No 355/94.

2. Importations shall be treated as not being of a commercial nature if: (a) in the case of goods contained in consignments sent by one private individual to another, such consignments: are of an occasional nature, contain goods exclusively for the personal use of the consignee or his family; which do not by their nature or quantity reflect any commercial interest, are sent to the consignee by the consignor free of payment of any kind; (b) in the case of goods contained in travellers' personal luggage, they: are of an occasional nature, and consist exclusively of goods for the personal use of the travellers or their families, or of goods intended as presents; the nature and quantity of such goods must not be such as might indicate that they are being imported for commercial reasons.

3. The flat rate of customs duty shall not apply to goods imported under the conditions set out in paragraphs 1 and 2 if the person entitled has, before the said flat rate is applied to them, requested that they be subject to the customs duties appropriate to them. All the goods making up the consignment shall then be subject to the import duties which are appropriate to them, without prejudice to the duty-free admission provided for pursuant to Articles 29 to 31 and 45 to 49 of Regulation (EEC) No 918/83. For the purposes of the first subparagraph, import duties shall mean both customs duties and charges having equivalent effect and agricultural levies and other import charges provided for under the common agricultural policy or under specific arrangements applicable to certain goods resulting from the processing of agricultural products.

4. Member States may round off the amount in national currencies resulting from the conversion of the sum of ECU 200.

5. Member States may maintain unchanged the equivalent in national currency of the sum of ECU 200 if, at the time of the annual adjustment provided for in the first paragraph of Article 18 (1) of Regulation (EEC) No 2913/92 the conversion of this amount, before the rounding off provided for in paragraph 4, results in a change of less than 5 % in the equivalent in national currency, or in a reduction thereof.

F. Containers and packing materials

The following provisions are applicable to the containers and packing materials referred to in general interpretative rule 5 (a) and (b) and put into free circulation at the same time as the goods which they contain or with which they are presented.

1. When the containers and packing materials are classified with the goods in accordance with the provisions of general interpretative rule 5, they shall be: (a) chargeable at the same rate of customs duty as the goods: where such goods are subject to an ad valorem customs duty, or where they are to be included in the dutiable weight of the goods; (b) admitted free of customs duties: where the goods are free of customs duty, or where the goods are dutiable otherwise than by reference to weight or value, or where the weight of the containers and packing materials is not to be included in the dutiable weight of the goods.

2. Where containers and packing materials covered by the provisions of paragraphs 1 (a) and (b) contain or are presented with goods of several different tariff descriptions, the weight and value of the containers and packing materials shall, for the purpose of determining their dutiable weight or value, be apportioned among all the goods contained, in proportion to the weight or value of those goods.

SIGNS, ABBREVIATIONS AND SYMBOLS

SUPPLEMENTARY UNITS

PART TWO SCHEDULE OF CUSTOMS DUTIES

SECTION I LIVE ANIMALS; ANIMAL PRODUCTS

Notes

1. Any reference in this section to a particular genus or species of an animal, except where the context otherwise requires, includes a reference to the young of that genus or species.

2. Except where the context otherwise requires, throughout the nomenclature any reference to dried products also covers products which have been dehydrated, evaporated or freeze-dried.

CHAPTER 1 LIVE ANIMALS

Note

1. This chapter covers all live animals except: (a) fish and crustaceans, molluscs and other aquatic invertebrates, of heading No 0301, 0306 or 0307; (b) cultures of micro-organisms and other products of heading No 3002; and (c) animals of heading No 9508.

autonomous (%) or levy (AGR)

conventional (%)

Live horses, asses, mules and ninnies

Horses

Pure-bred breeding animals

Free

Free

Other

For slaughter

11

4

Other

23

18

Asses, mules and hinnies

Asses

12

—

Mules and hinnies

17

—

Live bovine animals

Pure-bred breeding animals

Heifers (female bovines that have never calved)

Free

Free

Cows

Free

Free

Other

Free

Free

Other

Domestic species

Of a weight not exceeding 80 kg

16 + AGR

Of a weight exceeding 80 kg but not exceeding 160 kg

For slaughter

16 + AGR

—

Other

16 + AGR

Of a weight exceeding 160 kg but not exceeding 300 kg

For slaughter

16 + AGR

—

Other

16 + AGR

Of a weight exceeding 300 kg

Heifers (female bovines that have never calved)

For slaughter

16 + AGR

—

Other

16 + AGR

Cows

For slaughter

16 + AGR

—

Other

16 + AGR

Other

For slaughter

16 + AGR

—

Other

16 + AGR

Other

Free

—

Live swine

Pure-bred breeding animals

Free

Free

Other

Weighing less than 50 kg

Domestic species

16 (AGR)

—

Other

Free

—

Weighing 50 kg or more

Domestic species

Sows having farrowed at least once, of a weight of not less than 160 kg

16 (AGR)

—

Other

16 (AGR)

—

Other

Free

—

Live sheep and goats

Sheep

Pure-bred breeding animals

Free

Free

Other

Lambs (up to a year old)

15 (AGR)

—

Other

15 (AGR)

—

Goats

Pure-bred breeding animals

5

—

Other

5 (AGR)

—

Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls

Weighing not more than 185 g

Fowls of the species Gallus domesticus:

Grandparent and parent female chicks

Laying stocks

12 (AGR)

—

Other

12 (AGR)

—

Other

Laying stocks

12 (AGR)

—

Other

12 (AGR)

—

Other

Geese and turkeys

12 (AGR)

—

Ducks and guinea fowls

12 (AGR)

—

Other

Fowls of the species Gallus domesticus

12 (AGR)

—

Other

Ducks

12 (AGR)

—

Geese

12 (AGR)

—

Turkeys

12 (AGR)

—

Guinea fowls

12 (AGR)

—

Other live animals

Domestic rabbits

10

6

Pigeons

12

10

Other

Free

Free

CHAPTER 2 MEAT AND EDIBLE MEAT OFFAL

Note

1. This chapter does not cover: (a) products of the kinds described in heading Nos 0201 to 0208 or 0210, unfit or unsuitable for human consumption; (b) guts, bladders or stomachs of animals (heading No 0504) or animal blood (heading No 0511 or 3002); or (c) animal fat, other than products of heading No 0209 (Chapter 15).

Additional notes

1. A. The following expressions shall have the meanings hereunder assigned to them: (a) carcases of bovine animals, for the purposes of subheadings 020110 and 020210, whole carcases of the slaughtered animals after having been bled, eviscerated and skinned, imported with or without the heads, with or without the feet and with or without the other offals attached. Where carcases are imported without the heads, the latter must have been separated from the carcase at the atloido-occipital joint. When imported without the feet, the latter must have been cut off at the carpo-metacarpal or tarso-metatarsal joints; carcase shall include the front part of the carcase comprising all the bones and the scrag, neck and shoulder having more than 10 pairs of ribs; (b) half-carcases of bovine animals, for the purposes of subheadings 020110 and 020210, the product resulting from the symmetrical division of the whole carcase through the centre of each cervical, dorsal, lumbar and sacral vertebra and through the centre of the sternum and of the ischio-pubeic symphysis; half-carcase shall include the front part of the half-carcase comprising all the bones and the scrag, neck and shoulder having more than 10 ribs; (c) compensated quarters, for the purposes of subheadings 02012020 and 02022010: portions composed of either: forequarters comprising all the bones and the scrag, neck and shoulder, and cut at the tenth rib; and hindquarters comprising all the bones and the thigh and sirloin, and cut at the third rib, or forequarters comprising all the bones and the scrag, neck and shoulder, and cut at the fifth rib, with the whole of the flank and breast attached; and hindquarters comprising all the bones and the thigh and sirloin, and cut at the eighth cut rib. The forequarters and the hindquarters constituting compensated quarters must be imported at the same time and in equal numbers, and the total weight of the forequarters must be the same as that of the hindquarters; however, a difference between the weights of the two parts of the consignment is allowed provided that this does not exceed 5 % of the weight of the heavier part (forequarters or hindquarters). (d) unseparated forequarters, for the purposes of subheadings 02012030 and 02022030: the front part of a carcase comprising all the bones and the scrag, neck and shoulder, with a minimum of four pairs of ribs and a maximum of 10 pairs of ribs (the first four pairs of ribs must be whole, the others may be cut) with or without the thin flank; (e) separated forequarters, for the purposes of subheadings 02012030 and 02022030: the front part of a half-carcase comprising all the bones and the scrag, neck and shoulder, with a minimum of four ribs and a maximum of 10 ribs (the first four ribs must be whole, the others may be cut) with or without the thin flank; (f) unseparated hindquarters, for the purposes of subheadings 02012050 and 02022050: the rear part of a carcase comprising all the bones and the thigh and sirloin, including the fillet, with a minimum of three pairs of whole or cut ribs, with or without the shank and with or without the thin flank; (g) separated hindquarters, for the purposes of subheadings 02012050 and 02022050: the rear part of a half-carcase comprising all the bones and the thigh and sirloin, including the fillet, with a minimum of three whole or cut ribs, with or without the shank and with or without the thin flank; (h) 11. crop and chuck and blade cuts, for the purposes of subheading 02023050: the dorsal part of the forequarter, including the upper part of the shoulder, obtained from a forequarter with a minimum of four ribs and a maximum of 10 ribs by a cut along a straight line through the point where the first rib joins the first sternal segment to the point of reflection of the diaphragm on the tenth rib; 22. brisket cut, for the purposes of subheading 02023050: the lower part of the forequarter comprising the brisket navel end and the brisket point end. B. In determining the number of whole or cut ribs referred to in paragraph 1 A, only those attached to the backbone shall be taken into consideration.

2. A. The following expressions shall have the meanings hereunder assigned to them: (a) carcases or half-carcases, for the purposes of subheadings 02031110 and 02032110: slaughtered pigs in the form of carcases of domestic swine which have been bled and eviscerated and from which the bristles and hooves have been removed. Half-carcases are derived from whole carcases by division through the centre of each cervical, dorsal, lumbar and sacral vertebra and through the centre of the sternum and the ischio-pubic symphysis. These carcases and half-carcases may be with or without head, feet, flare fat, kidneys, tail or diaphragm. Half-carcases may be with or without spinal cord, brain or tongue. Carcases and half-carcases of sows may be with or without udders (mammary glands); (b) hams (legs), for the purposes of subheadings 02031211, 02032211, 02101111 and 02101131: the posterior (caudal) part of the half-carcase including bones, with or without foot, shank, rind or subcutaneous fat. The ham (leg) is separated from the rest of the half-carcase so that it includes, at most, the last lumbar vertebra; (c) fore-ends, for the purposes of subheadings 02031911, 02032911, 02101930 and 02101960: the anterior (cranial) part of the half-carcase without the head, including bones, with or without foot, shank, rind or subcutaneous fat. The fore-end is separated from the rest of the half-carcase so that it includes, at most, the fifth dorsal vertebra. The upper (dorsal) part of the fore-end, whether or not containing the blade-bone and attached muscles, (neck-end in fresh or collar in salted condition), is considered a cut of the loin, when it is separated from the lower (ventral) part of the fore-end, at most by a cut just below the vertebral column; (d) shoulders, for the purposes of subheadings 02031219, 02032219, 02101119 and 02101139: the lower part of the fore-end whether or not containing the blade-bone and attached muscles, including bones, with or without foot, shank, rind or subcutaneous fat. The blade-bone and attached muscles presented separately shall remain classified in this subheading as a part of the shoulder; (e) loins, for the purposes of subheadings 02031913, 02032913, 02101940 and 02101970: the upper part of the half-carcase, extending from the first cervical vertebra to the caudal vertebrae, including bones, with or without the tenderloin, blade-bone, subcutaneous fat or rind. The loin is separated from the lower part of the half-carcase by a cut just below the vertebral column; (f) bellies, for the purposes of subheadings 02031915, 02032915, 02101211 and 02101219: the lower part of the half-carcase situated between the ham (leg) and the shoulder, commonly known as streaky, with or without bones, but with the rind and the subcutaneous fat; (g) bacon sides, for the purposes of subheading 02101910: the pig half-carcase without the head, cheek, chap, feet, tail, flare fat, kidney, tenderloin, blade bone, sternum, vertebral column, pelvic bone and diaphragm; (h) spencers, for the purposes of subheading 02101910: the bacon side without the ham, whether or not boned; (ij) three-quarter sides, for the purposes of subheading 02101920: the bacon side without the fore-end, whether or not boned; (k) middles, for the purposes of subheading 02101920: the bacon side without the ham and the fore-end, whether or not boned. The subheading also includes cuts of middles containing tissue of loin and belly in natural proportion to the entire middles. B. The parts of the cuts defined in paragraph 2 A (f) fall within the same subheadings only if they contain rind and subcutaneous fat. If the cuts falling within subheadings 02101111 and 02101119 as well as 02101131, 02101139, 02101930 and 02101960 are derived from a bacon side from which the bones indicated under paragraph 2 A (g) have already been removed, the lines of cutting shall follow those defined under paragraph 2 A (b), (c) and (d) accordingly; in any case, these cuts or parts thereof shall contain bones. C. Subheadings 02063031, 02064991 and 02109039, shall include, in particular, heads or halves of heads of domestic swine, with or without the brains, cheeks or tongues, and parts thereof. The head is separated from the rest of the half-carcase by a straight cut parallel to the cranium. The cheeks, snouts and ears as well as the meat attached to the head, particularly to the rear part (including the chaps), are considered parts of heads. The boneless meat of the fore-end (including the jowl) fall within subheading 02031955, 02032955, 02101951 or 02101981 as the case may be. D. For the purposes of subheadings 02090011 and 02090019, subcutaneous pig fat shall have the meaning of the fatty tissue which accumulates under the rind of the pig and adheres to it, irrespective of the part of the pig from which it comes; in any case, the weight of the fatty tissue shall exceed the weight of the rind. Those subheadings also include subcutaneous pig fat from which the rind has been removed. E. For the purposes of subheadings 02101131, 02101139, 02101219 and 02101960 to 02101989, products in which the water/protein ratio in the meat (nitrogen content x 6,25) is 2,8 or less shall be considered as dried or smoked. The nitrogen content shall be determined according to ISO method 937-1978.

3. A. For the purposes of heading No 0204, the following expressions shall have the meanings hereunder assigned to them: (a) carcases, for the purposes of subheadings 020410, 020421, 020430, 020441, 02045011 and 02045051: whole carcases of the slaughtered animals after having been bled, eviscerated and skinned, imported with or without the heads, with or without the feet and with or without the other offals attached. Where carcases are imported without the heads, the latter must have been separated from the carcase at the atloido-occipital joint. When imported without the feet, the latter must have been cut off at the carpo-metacarpal or tarso-metatarsal joints; (b) half-carcases, for the purposes of subheadings 020410, 020421, 020430, 020441, 02045011 and 02045051: the product resulting from the symmetrical division of the whole carcase through the centre of each cervical, dorsal, lumbar and sacral vertebra and through the centre of the sternum and of the ischio-pubic symphysis; (c) short-forequarters, for the purposes of subheadings 02042210, 02044210, 02045013 and 02045053: the anterior part of the carcase with or without the breast including all the bones and the shoulders, scrag and middle neck, cut at right angles to the backbone with a minimum of five and a maximum of seven pairs of whole or cut ribs; (d) short-forequarters, for the purposes of subheadings 02042210, 02044210, 02045013 and 02045053: the anterior part of the half-carcase with or without the breast including all the bones and the shoulder, scrag and middle neck, cut at right-angles to the backbone with a minimum of five and a maximum of seven whole or cut ribs; (e) chines and/or best ends, for the purposes of subheadings 02042230, 02044230, 02045015 and 02045055: the remaining part of the carcase after the legs and short forequarters have been removed with or without the kidneys; the chines when separated from the best ends must include a minimum of five lumbar vertebrae; the best ends when separated from the chines must include a minimum of five pairs of whole or cut ribs; (f) chine and/or best end, for the purposes of subheadings 02042230, 02044230, 02045015 and 02045055: the remaining part of the half-carcase after the legs and short forequarters have been removed with or without the kidney; the chine when separated from the best end must include a minimum of five lumbar vertebrae; the best end when separated from the chine must include a minimum of five whole or cut ribs; (g) legs, for the purposes of subheadings 02042250, 02044250, 02045019 and 02045059: the rear part of the carcase comprising all the bones and the legs and cut at right-angles to the backbone at the sixth lumbar vertebra just under the ilium or at the fourth sacral vertebra through the ilium anterior to the ischio-pubic symphysis; (h) legs, for the purposes of subheadings 02042250, 02044250, 02045019 and 02045059: the rear part of the half-carcase comprising all the bones and the leg cut at right-angles to the backbone at the sixth lumbar vertebra just under the ilium or at the fourth sacral vertebra through the ilium anterior to the ischio-pubic symphysis. B. In determining the number of whole or cut ribs referred to in paragraph 3 A, only those attached to the backbone shall be taken into consideration.

4. For the purposes of subheadings 02073981 and 02074371, goose or duck paletots shall be taken to mean geese or ducks plucked and completely drawn, without heads or feet, with carcase bones (breastbone, ribs, backbone and sacrum) removed but with the femurs, tibias and humeri.

5. In accordance with Regulation (EEC) No 3324/80, the import duty applicable to mixtures falling within this chapter shall be calculated as follows: (a) in mixtures where one of the components represents at least 90 % by weight, the rate applicable to that component applies; (b) in other mixtures, the rate applicable shall be that of the component which results in the highest amount of import duty.

6. (a) Uncooked seasoned meats fall within Chapter 16. Seasoned meat shall be uncooked meat that has been seasoned either in depth or over the whole surface of the product with seasoning either visible to the naked eye or clearly distinguishable by taste. (b) Products falling within heading No 0210 to which seasoning has been added during the process of preparation remain classified therein provided that the addition of seasoning has not changed their character.

7. (a) For the purposes of subheadings 02073913 to 02073923, 02073933 to 02073945, 02073957 to 02073977, 02074111 to 02074151, 02074211 to 02074259 and 02074321 to 02074363, poultry cuts, unboned (bone-in), shall be taken to mean the cuts specified therein, including all bones. (b) Poultry cuts as referred to in (a) which have been partly boned shall fall within subheading 02073925, 02073947, 02073983, 02074171, 02074271 or 02074381.

8. For the purposes of heading No 0210, the terms meat and edible meat offal, salted, in brine mean meat and edible meat offal deeply and homogeneously impregnated with salt in all parts, having a total salt content of not less than 1,2 % by weight.

autonomous (%) or levy (AGR)

conventional (%)

Meat of bovine animals, fresh or chilled

Carcases and half-carcases

20 + AGR

Other cuts with bone in

Compensated quarters

20 + AGR

Unseparated or separated forequarters

20 + AGR

Unseparated or separated hindquarters

20 + AGR

Other

20 + AGR

Boneless

20 + AGR

Meat of bovine animals, frozen

Carcases and half-carcases

20 + AGR

Other cuts with bone in

Compensated quarters

20 + AGR

Unseparated or separated forequarters

20 + AGR

Unseparated or separated hindquarters

20 + AGR

Other

20 + AGR

Boneless

Forequarters, whole or cut into a maximum of five pieces, each quarter being in a single block; compensated quarters in two blocks, one of which contains the forequarter, whole or cut into a maximum of five pieces, and the other, the hindquarter, excluding the tenderloin, in one piece

20 + AGR

Crop, chuck and blade and brisket cuts

20 + AGR

Other

20 + AGR

Meat of swine, fresh, chilled or frozen

Fresh or chilled

Carcases and half-carcases

Of domestic swine

20 (AGR)

—

Other

7

3

Hams, shoulders and cuts thereof, with bone in

Of domestic swine

Hams and cuts thereof

20 (AGR)

—

Shoulders and cuts thereof

20 (AGR)

—

Other

7

3

Other

Of domestic swine

Fore-ends and cuts thereof

20 (AGR)

—

Loins and cuts thereof, with bone in

20 (AGR)

—

Bellies (streaky) and cuts thereof

20 (AGR)

—

Other

Boneless

20 (AGR)

—

Other

20 (AGR)

—

Other

7

3

Frozen

Carcases and half-carcases

Of domestic swine

20 (AGR)

—

Other

7

3

Hams, shoulders and cuts thereof, with bone in

Of domestic swine

Hams and cuts thereof

20 (AGR)

—

Shoulders and cuts thereof

20 (AGR)

—

Other

7

3

Other

Of domestic swine

Fore-ends and cuts thereof

20 (AGR)

—

Loins and cuts thereof, with bone in

20 (AGR)

—

Bellies (streaky) and cuts thereof

20 (AGR)

—

Other

Boneless

20 (AGR)

—

Other

20 (AGR)

—

Other

7

3

Meat of sheep or goats, fresh, chilled or frozen

Carcases and half-carcases of lamb, fresh or chilled

20 (AGR)

20

Other meat of sheep, fresh or chilled

Carcases and half-carcases

20 (AGR)

20

Other cuts with bone in

Short forequarters

20 (AGR)

20

Chines and/or best ends

20 (AGR)

20

Legs

20 (AGR)

20

Other

20 (AGR)

20

Boneless

20 (AGR)

20

Carcases and half-carcases of lamb, frozen

20 (AGR)

20

Other meat of sheep, frozen

Carcases and half-carcases

20 (AGR)

20

Other cuts with bone in

Short forequarters

20 (AGR)

20

Chines and/or best ends

20 (AGR)

20

Legs

20 (AGR)

20

Other

20 (AGR)

20

Boneless

Of lamb

20 (AGR)

20

Other

20 (AGR)

20

Meat of goats

Fresh or chilled

Carcases and half-carcases

20 (AGR)

20

Short forequarters

20 (AGR)

20

Chines and/or best ends

20 (AGR)

20

Legs

20 (AGR)

20

Other

Cuts with bone in

20 (AGR)

20

Boneless cuts

20 (AGR)

20

Frozen

Carcases and half-carcases

20 (AGR)

20

Short forequarters

20 (AGR)

20

Chines and/or best ends

20 (AGR)

20

Legs

20 (AGR)

20

Other

Cuts with bone in

20 (AGR)

20

Boneless cuts

20 (AGR)

20

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

Of horses

Fresh or chilled

16

8

Frozen

16

8

Of asses, mules or hinnies

16

8

Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen

Of bovine animals, fresh or chilled

For the manufacture of pharmaceutical products

Free

Free

Other

Livers

20

7

Thick skirt and thin skirt

20 + AGR

Other

20

4

Of bovine animals, frozen

Tongues

20

4

Livers

For the manufacture of pharmaceutical products

Free

Free

Other

20

7

Other

For the manufacture of pharmaceutical products

Free

Free

Other

Thick skirt and thin skirt

20 + AGR

Other

20

4

Of swine, fresh or chilled

For the manufacture of pharmaceutical products

Free

Free

Other

Of domestic swine

Livers

20 (AGR)

7

Other

20 (AGR)

4

Other

12

3

Of swine, frozen

Livers

For the manufacture of pharmaceutical products

Free

Free

Other

Of domestic swine

20 (AGR)

7

Other

12

3

Other

For the manufacture of pharmaceutical products

Free

Free

Other

Of domestic swine

20 (AGR)

4

Other

12

3

Other, fresh or chilled

For the manufacture of pharmaceutical products

Free

Free

Other

Of horses, asses, mules and hinnies

16

10

Of sheep and goats

12

3

Other, frozen

For the manufacture of pharmaceutical products

Free

Free

Other

Of horses, asses, mules and hinnies

16

10

Of sheep and goats

12

3

Meat and edible offal, of the poultry of heading No 0105, fresh, chilled or frozen

Poultry not cut in pieces, fresh or chilled

Fowls of the species Gallus domesticus

Plucked and gutted, with heads and feet, known as 83 % chickens.

18 (AGR)

—

Plucked and drawn, without heads and feet but with necks, hearts, livers and gizzards, known as 70 % chickens

18 (AGR)

—

Plucked and drawn, without heads and feet and without necks, hearts, livers and gizzards, known as 65 % chickens, or otherwise presented

18 (AGR)

—

Turkeys

Plucked and drawn, without heads and feet but with necks, hearts, livers and gizzards, known as 80 % turkeys

18 (AGR)

—

Plucked and drawn, without heads and feet and without necks, hearts, livers and gizzards, known as 3 % turkeys, or otherwise presented

18 (AGR)

—

Ducks

Plucked, bled, gutted or not drawn, with heads and feet, known as 85 % ducks

18 (AGR)

—

Plucked and drawn, without heads and feet but with necks, hearts, livers and gizzards, known as 70 % ducks

18 (AGR)

—

Plucked and drawn, without heads and feet and without necks, hearts, livers and gizzards, known as 63 % ducks, or otherwise presented

18 (AGR)

—

Geese

Plucked, bled, not drawn, with heads and feet, known as 82 % geese

18 (AGR)

—

Plucked and drawn, without heads and feet, with or without hearts and gizzards, known as 75 % geese, or otherwise presented

18 (AGR)

—

Guinea fowls

18 (AGR)

—

Poultry not cut in pieces, frozen

Fowls of the species Gallus domesticus

Plucked and drawn, without heads and feet but with necks, hearts, livers and gizzards, known as 70 % chickens

18 (AGR)

—

Plucked and drawn, without heads and feet and without necks, hearts, livers and gizzards, known as 65 % chickens, or otherwise presented

18 (AGR)

—

Turkeys

Plucked and drawn, without heads and feet but with necks, hearts, livers and gizzards, known as 80 % turkeys

18 (AGR)

—

Plucked and drawn, without heads and feet and without necks, hearts, livers and gizzards, known as 73 % turkeys, or otherwise presented

18 (AGR)

—

Ducks, geese and guinea fowls

Ducks

Plucked and drawn, without heads and feet but with necks, hearts, livers and gizzards, known as 70 % ducks

18 (AGR)

—

Plucked and drawn, without heads and feet and without necks, hearts, livers and gizzards, known as 63 % ducks, or otherwise presented

18 (AGR)

—

Geese

Plucked, bled, not drawn, with heads and feet, known as 82 % geese

18 (AGR)

—

Plucked and drawn, without heads and feet, with or without hearts and gizzards, known as 75 % geese, or otherwise presented

18 (AGR)

—

Guinea fowls

18 (AGR)

—

Poultry cuts and offal (including livers), fresh or chilled

Fatty livers of geese or ducks

Of geese

5 (AGR)

3

Of ducks

5 (AGR)

3

Other

Of fowls of the species Gallus domesticus

Cuts

Boneless

18 (AGR)

—

With bone in

Halves or quarters

18 (AGR)

—

Whole wings, with or without tips

18 (AGR)

—

Backs, necks, backs with necks attached, rumps and wing tips

18 (AGR)

—

Breasts and cuts thereof

18 (AGR)

—

Legs and cuts thereof

18 (AGR)

—

Other

18 (AGR)

—

Offal, other than livers

18 (AGR)

—

Of turkeys

Cuts

Boneless

18 (AGR)

—

With bone in

Halves or quarters

18 (AGR)

—

Whole wings, with or without tips

18 (AGR)

—

Backs, necks, backs with necks attached, rumps and wing tips

18 (AGR)

—

Breasts and cuts thereof

18 (AGR)

—

Legs and cuts thereof

Drumsticks and cuts of drumsticks

18 (AGR)

—

Other

18 (AGR)

—

Other

18 (AGR)

—

Offal, other than livers

18 (AGR)

—

Of ducks, geese and guinea fowls

Cuts

Boneless

Of geese

18 (AGR)

—

Of ducks and guinea fowls

18 (AGR)

—

With bone in

Halves or quarters

Of ducks

18 (AGR)

—

Of geese

18 (AGR)

—

Of guinea fowls

18 (AGR)

—

Whole wings, with or without tips

18 (AGR)

—

Backs, necks, backs with necks attached, rumps and wing tips

18 (AGR)

—

Breasts and cuts thereof

Of geese

18 (AGR)

—

Of ducks and guinea fowls

18 (AGR)

—

Legs and cuts thereof

Of geese

18 (AGR)

—

Of ducks and guinea fowls

18 (AGR)

—

Goose or duck paletots

18 (AGR)

—

Other

18 (AGR)

—

Offal, other than livers

18 (AGR)

—

Poultry livers, other than fatty livers of geese or ducks

16 (AGR)

10

Poultry cuts and offal other than livers, frozen

Of fowls of the species Gallus domesticus

Cuts

Boneless

18 (AGR)

—

With bone in

Halves or quarters

18 (AGR)

—

Whole wings, with or without tips

18 (AGR)

—

Backs, necks, backs with necks attached, rumps and wing tips

18 (AGR)

—

Breasts and cuts thereof

18 (AGR)

—

Legs and cuts thereof

18 (AGR)

—

Other

18 (AGR)

—

Offal, other than livers

18 (AGR)

—

Of turkeys

Cuts

Boneless

18 (AGR)

—

With bone in

Halves or quarters

18 (AGR)

—

Whole wings, with or without tips

18 (AGR)

—

Backs, necks, backs with necks attached, rumps and wing tips

18 (AGR)

—

Breasts and cuts thereof

18 (AGR)

—

Legs and cuts thereof

Drumsticks and cuts thereof

18 (AGR)

—

Other

18 (AGR)

—

Other

18 (AGR)

—

Offal, other than livers

18 (AGR)

—

Of ducks, geese or guinea fowls

Cuts

Boneless

Of geese

18 (AGR)

—

Of ducks and guinea fowls

18 (AGR)

—

With bone in

Halves or quarters

Of ducks

18 (AGR)

—

Of geese

18 (AGR)

—

Of guinea fowls

18 (AGR)

—

Whole wings, with or without tips

18 (AGR)

—

Backs, necks, backs with necks attached, rumps and wing tips

18 (AGR)

—

Breasts and cuts thereof

Of geese

18 (AGR)

—

Of ducks and guinea fowls

18 (AGR)

—

Legs and cuts thereof

Of geese

18 (AGR)

—

Of ducks and guinea fowls

18 (AGR)

—

Goose or duck paletots

18 (AGR)

—

Other

18 (AGR)

—

Offal, other than livers

18 (AGR)

—

Poultry livers, frozen

Fatty livers of geese or ducks

5 (AGR)

3

Other

16 (AGR)

10

Other meat and edible meat offal, fresh, chilled or frozen

Of rabbits or hares

Of domestic rabbits

Fresh or chilled

13

10

Frozen

13

10

Other

7

3

Frogs' legs

19

10

Other

Of domestic pigeons

13

10

Of game, other than of rabbits or hares

Of quails

7

3

Other

7

3

Whale and seal meat

19

10

Other

19

14

Pig fat free of lean meat and poultry fat (not rendered), fresh, chilled, frozen, salted, in brine, dried or smoked

Subcutaneous pig fat

Fresh, chilled, frozen, salted or in brine

22 (AGR)

—

Dried or smoked

22 (AGR)

—

Pig fat, other than that falling within subheading 02090011 or 02090019

22 (AGR)

—

Poultry fat

22 (AGR)

—

Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal

Meat of swine

Hams, shoulders and cuts thereof, with bone in

Of domestic swine

Salted or in brine

Hams and cuts thereof

25 (AGR)

—

Shoulders and cuts thereof

25 (AGR)

—

Dried or smoked

Hams and cuts thereof

25 (AGR)

—

Shoulders and cuts thereof

25 (AGR)

—

Other

24

—

Bellies (streaky) and cuts thereof

Of domestic swine

Salted or in brine

25 (AGR)

—

Dried or smoked

25 (AGR)

—

Other

24

—

Other

Of domestic swine

Salted or in brine

Bacon sides or spencers

25 (AGR)

—

Three-quarter sides or middles

25 (AGR)

—

Fore-ends and cuts thereof

25 (AGR)

—

Loins and cuts thereof

25 (AGR)

—

Other

Boneless

25 (AGR)

—

Other

25 (AGR)

—

Dried or smoked

Fore-ends and cuts thereof

25 (AGR)

—

Loins and cuts thereof

25 (AGR)

—

Other

Boneless

25 (AGR)

—

Other

25 (AGR)

—

Other

24

—

Meat of bovine animals

With bone in

24 + AGR

—

Boneless

24 + AGR

—

Other, including edible flours and meals of meat or meat offal

Meat

Horsemeat, salted, in brine or dried

16

10

Of sheep and goats

With bone in

24 (AGR)

—

Boneless

24 (AGR)

—

Other

24

—

Offal

Of domestic swine

Livers

25 (AGR)

—

Other

25 (AGR)

—

Of bovine animals

Thick skirt and thin skirt

24 + AGR

—

Other

24

20

Of sheep and goats

24

—

Other

Poultry liver

Fatty livers of geese or ducks, salted or in brine

5 (AGR)

3

Other

16 (AGR)

10

Other

24

—

Edible flours and meals of meat or meat offal

24 + AGR

—

CHAPTER 3 FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES

Notes

1. This chapter does not cover: (a) marine mammals (heading No 0106) or meat thereof (heading No 0208 or 0210); (b) fish (including livers and roes thereof) or crustaceans, molluscs or other aquatic invertebrates, dead and unfit or unsuitable for human consumption by reason of either their species or their condition (Chapter 5); flours, meals or pellets of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption (heading No 2301); or (c) caviar or caviar substitutes prepared from fish eggs (heading No 1604).

2. In this chapter the term pellets means products which have been agglomerated either directly by compression or by the addition of a small quantity of binder.

autonomous (%) or levy (AGR)

conventional (%)

Live fish

Ornamental fish

Freshwater fish

10

Free

Saltwater fish

15

13,5

Other live fish

Trout (Salmo trutta, Salmo gairdneri, Salmo clarki, Salmo aguabonita, Salmo gilae)

16

12

Eels (Anguilla spp.)

10

2,4

Carp

10

8

Other

Freshwater fish

Pacific salmon (Oncorhynchus spp.), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)

16

2

Other

10

8

Saltwater fish

17

16

Fish, fresh or chilled, excluding fish fillets and other fish meat of heading No 0304

Salmonidae, excluding livers and roes

Trout (Salmo trutta, Salmo gairdneri, Salmo clarki, Salmo aguabonita, Salmo gilae)

16

12

Pacific salmon (Oncorhynchus spp.), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)

16

2

Other

16

8

Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding livers and roes

Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis)

Lesser or Greenland halibut (Reinhardtius hippoglossoides)

15

8

Atlantic halibut (Hippoglossus hippoglossus)

15

8

Pacific halibut (Hippoglossus stenolepis)

15

15

Plaice (Pleuronectes platessa)

15

13,5

Sole (Solea spp.)

15

15

Other

Megrim (Lepidorhombus spp.)

15

15

Other

15

15

Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis), excluding livers and roes

Albacore or longfinned tunas (Thunnus alalunga)

For the industrial manufacture of products falling within heading No 1604

25

22

Other

25

22

Yellowfin tunas (Thunnus albacares)

For the industrial manufacture of products falling within heading No 1604

25

22

Other

25

22

Skipjack or stripe-bellied bonito

For the industrial manufacture of products falling within heading No 1604

25

22

Other

25

22

Other

For the industrial manufacture of products falling within heading No 1604

Bluefin tunas (Thunnus thynnus)

25

22

Other

25

22

Other

Bluefin tunas (Thunnus thynnus)

25

22

Other

25

22

Herrings (Clupea harengus, Clupea pallasii), excluding livers and roes

From 15 February to 15 June

Free

Free

From 16 June to 14 February

20

15

Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus), excluding livers and roes

Of the species Gadus morhua

15

12

Other

15

14,4

Other fish, excluding livers and roes

Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus)

Sardines of the species Sardina pilchardus

25

23

Sardines of the genus Sardinops; sardinella (Sardinella spp.)

15

15

Brisling or sprats (Sprattus sprattus)

From 15 February to 15 June

Free

Free

From 16 June to 14 February

20

13

Haddock (Melanogrammus aeglefinus)

15

13,5

Coalfish (Pollachius virens)

15

13,5

Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus)

From 15 February to 15 June

Free

Free

From 16 June to 14 February

20

20

Dogfish and other sharks

Dogfish of the species Squalus acanthias

15

7,6

Dogfish of the species Scyliorhinus spp

15

7,6

Other

15

8

Eels (Anguilla spp.)

10

2,4

Other

Freshwater fish

Carp

10

8

Other

10

8

Saltwater fish

Fish of the genus Euthynnus, other than the skipjack or stripe-bellied bonitos (Euthynnus (Katsuwonus) pelamis) mentioned in subheading 030233

For the industrial manufacture of products falling within heading No 1604

25

22

Other

25

22

Redfish (Sebastes spp.)

Of the species Sebastes marinus

15

7,9

Other

15

13,5

Fish of the species Boreogadus saida

15

12

Whiting (Merlangus merlangus)

15

13,5

Ling (Molva spp.)

15

13,5

Alaska pollack (Theragra chalcogramma) and pollack (Pollachius pollachius)

15

13,5

Anchovies (Engraulis spp.)

15

15

Sea bream (Dentex dentex and Pagellus spp.)

15

15

Hake (Merluccius spp., Urophycis spp.)

15

15

Ray's bream (Brama spp.)

15

15

Monkfish (Lophius spp.)

15

15

Blue whiting (Micromesistius poutassou or Gadus poutassou)

15

13,5

Southern blue whiting (Micromesistius australis)

15

13,5

Swordfish (Xiphias gladius)

15

15

Horse mackerel (scad) (Caranx trachurus, Trachurus trachurus)

15

15

Pink cusk-eel (Genypterus blacodes)

15

13,5

Fish of the species Kathetostoma giganteum

15

15

Other

15

15

Livers and roes

14

10

Fish, frozen, excluding fish fillets and other fish meat of heading No 0304

Pacific salmon (Oncorhynchus spp.), excluding livers and roes

16

2

Other salmonidae, excluding livers and roes

Trout (Salmo trutta, Salmo gairdneri, Salmo clarki, Salmo aguabonita, Salmo gilae)

16

12

Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)

16

2

Other

16

9

Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding livers and roes

Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis)

Lesser or Greenland halibut (Reinhardtius hippoglossoides)

15

7,9

Atlantic halibut (Hippoglossus hippoglossus)

15

7,9

Pacific halibut (Hippoglossus stenolepis)

15

15

Plaice (Pleuronectes platessa)

15

15

Sole (Solea spp.)

15

13,5

Other

Flounder (Platichthys flesus)

15

13,5

Megrim (Lepidorhombus spp.)

15

15

Fish of the genus Rhombosolea

15

13,5

Other

15

15

Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis), excluding livers and roes

Albacore or longfinned tunas (Thunnus alalunga)

For the industrial manufacture of products falling within heading No 1604

Whole

25

22

Gilled and gutted

25

22

Other (for example heads off)

25

22

Other

25

22

Yellowfin tunas (Thunnus albacares)

For the industrial manufacture of products falling within heading No 1604

Whole

Weighing more than 10 kg each

25

20

Other

25

20

Gilled and gutted

Weighing more than 10 kg each

25

22

Other

25

22

Other (for example heads off)

Weighing more than 10 kg each

25

22

Other

25

22

Other

25

22

Skipjack or stripe-bellied bonito

For the industrial manufacture of products falling within heading No 1604

Whole

25

22

Gilled and gutted

25

22

Other (for example heads off)

25

22

Other

25

22

Other

For the industrial manufacture of products falling within heading No 1604

Bluefin tunas (Thunnus thynnus)

Whole

25

22

Gilled and gutted

25

22

Other (for example heads off)

25

22

Other

Whole

25

22

Gilled and gutted

25

22

Other (for example heads off)

25

22

Other

25

22

Herrings (Clupea harengus, Clupea pallasii), excluding livers and roes

From 15 February to 15 June

Free

Free

From 16 June to 14 February

20

15

Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus), excluding livers and roes

Of the species Gadus morhua

15

12

Of the species Gadus ogac

15

14,4

Of the species Gadus macrocephalus

15

14,4

Other fish, excluding livers and roes

Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus)

Sardines of the species Sardina pilchardus

25

23

Sardines of the genus Sardinops; sardinella (Sardinella spp.)

15

15

Brisling or sprats (Sprattus sprattus)

From 15 February to 15 June

Free

Free

From 16 June to 14 February

20

13

Haddock (Melanogrammus aeglefinus)

15

13,5

Coalfish (Pollachius virens)

15

13,5

Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus)

Of the species Scomber scombrus and Scomber japonicus

From 15 February to 15 June

Free

Free

From 16 June to 14 February

20

20

Of the species Scomber australasicus

15

15

Dogfish and other sharks

Dogfish of the species Squalus acanthias

15

7,6

Dogfish of the species Scyliorhinus spp

15

7,6

Other

15

8

Eels (Anguilla spp.)

10

2,4

Sea bass (Dicentrarchus labrax, Dicentrarchus punctatus)

15

15

Hake (Merluccius spp., Urophycis spp.)

Hake of the genus Merluccius

15

15

Hake of the genus Urophycis

15

15

Other

Freshwater fish

Carp

10

8

Other

10

8

Saltwater fish

Fish of the genus Euthynnus, other than the skipjack or stripe-bellied bonitos (Euthynnus (Katsuwonus) pelamis) mentioned in subheading 030343

For the industrial manufacture of products falling within heading No 1604

Whole

25

22

Gilled and gutted

25

22

Other (for example heads off)

25

22

Other

25

22

Redfish (Sebastes spp.)

Of the species Sebastes marinus

15

7,9

Other

15

13,5

Fish of the species Boreogadus saida

15

12

Whiting (Merlangus merlangus)

15

13,5

Ling (Molva spp.)

15

13,5

Alaska pollack (Theragra chalcogramma) and pollack (Pollachius pollachius)

15

15

Fish of the species Orcynopsis unicolor

From 15 February to 15 June

Free

Free

From 16 June to 14 February

20

18

Anchovies (Engraulis spp.)

15

15

Sea bream (Dentex dentex and Pagellus spp.)

15

15

Ray's bream (Brama spp.)

15

15

Monkfish (Lophius spp.)

15

15

Blue whiting (Micromesistius poutassou or Gadus poutassou)

15

13,5

Southern blue whiting (Micromesistius australis)

15

13,5

Swordfish (Xiphias gladius)

15

13,5

Horse mackerel (scad) (Caranx trachurus, Trachurus trachurus)

15

15

Blue grenadier (Macruronus novaezealandiae)

15

13,5

Pink cusk-eel (Genypterus blacodes)

15

13,5

Fish of the species Pelotreis flavilatus and Peltorhamphus novaezealandiae

15

13,5

Fish of the species Kathetostoma giganteum

15

15

Other

15

15

Livers and roes

14

10

Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen

Fresh or chilled

Fillets

Of freshwater fish

Of trout (Salmo trutta, Salmo gairdneri, Salmo clarki, Salmo aguabonita, Salmo gilae)

16

12

Of Pacific salmon (Oncorhynchus spp.), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)

16

2

Of other freshwater fish

13

9

Other

Of cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) and of fish of the species Boreogadus saida

18

18

Of coalfish (Pollachius virens)

18

18

Of redfish (Sebastes spp.)

18

18

Other

18

18

Other fish meat (whether or not minced)

Of freshwater fish

8

8

Other

Flaps of herring

From 15 February to 15 June

Free

Free

From 16 June to 14 February

20

15

Other

18

15

Frozen fillets

Of freshwater fish

Of trout (Salmo trutta, Salmo gairdneri, Salmo clarki, Salmo aguabonita, Salmo gilae)

16

12

Of Pacific salmon (Oncorhynchus spp.), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)

16

2

Of other freshwater fish

13

9

Of cod (Gadus morhua, Gadus macrocephalus, Gadus ogac) and of fish of the species Boreogadus saida

Of cod of the species Gadus macrocephalus

18

13,5

Other

18

13,5

Of coalfish (Pollachius virens)

18

13,5

Of haddock (Melanogrammus aeglefinus)

18

13,5

Of redfish (Sebastes spp.)

Of the species Sebastes marinus

18

11,1

Other

18

13,5

Of whiting (Merlangus merlangus)

18

13,5

Of ling (Molva spp.)

18

13,5

Of tuna (of the genus Thunnus) and of fish of the genus Euthynnus

18

18

Of mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus) and of fish of the species Orcynopsis unicolor

Of mackerel of the species Scomber australasicus

18

15

Other

18

15

Of hake (Merluccius spp., Urophycis spp.)

Of hake of the genus Merluccius

18

13,5

Of hake of the genus Urophycis

18

13,5

Of dogfish and other sharks

Of dogfish (Squalus acanthias and Scyliorhinus spp.)

18

13,5

Of other sharks

18

13,5

Of plaice (Pleuronectes platessa)

18

13,5

Of flounder (Platichthys flesus)

18

13,5

Of herring (Clupea harengus, Clupea pallasii)

18

15

Of megrim (Lepidorhombus spp.)

18

15

Of Ray's bream (Brama spp.)

18

15

Of monkfish (Lophius spp.)

18

15

Of Alaska pollack (Theragra chalcogramma)

18

15

Of swordfish (Xiphias gladius)

18

13,5

Of blue grenadier (Macruronus novaezealandiae)

18

13,5

Other

18

15

Other

Surimi

15

15

Other

Of freshwater fish

8

8

Other

Of herring (Clupea harengus, Clupea pallasii)

From 15 February to 15 June

Free

Free

From 16 June to 14 February

20

15

Of redfish (Sebastes spp.)

15

8

Of cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) and of fish of the species Boreogadus saida

Of cod of the species Gadus macrocephalus

15

13,5

Of cod of the species Gadus morhua

15

12

Other

15

13,5

Of coalfish (Pollachius virens)

15

13,5

Of haddock (Melanogrammus aeglefinus)

15

13,5

Of hake (Merluccius spp., Urophycis spp.)

Of hake of the genus Merluccius

15

13,5

Of hake of the genus Urophycis

15

13,5

Of megrim (Lepidorhombus spp.)

15

15

Of Ray's bream (Brama spp.)

15

15

Of monkfish (Lophius spp.)

15

13,5

Of blue whiting (Micromesistius poutassou or Gadus poutassou)

15

13,5

Of Alaska pollack (Theragra chalcogramma)

15

13,5

Of swordfish (Xiphias gladius)

15

13,5

Other

15

13,5

Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets of fish, fit for human consumption

Flours, meals and pellets of fish, fit for human consumption

15

13

Livers and roes, dried, smoked, salted or in brine

15

11

Fish fillets, dried, salted or in brine, but not smoked

Of cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) and of fish of the species Boreogadus saida

Of cod of the species Gadus macrocephalus

18

16

Other

20

20

Of Pacific salmon (Oncorhynchus spp.), Atlantic salmon (Salmo salar), and Danube salmon (Hucho hucho), salted or in brine

18

15

Of lesser or Greenland halibut (Reinhardtius hippoglossoides), salted or in brine

18

15

Other

18

16

Smoked fish, including fillets

Pacific salmon (Oncorhynchus spp.), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)

16

13

Herrings (Clupea harengus, Clupea pallasii)

16

10

Other

Lesser or Greenland halibut (Reinhardtius hippoglossoides)

16

15

Atlantic halibut (Hippoglossus hippoglossus)

16

16

Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus)

16

14

Trout (Salmo trutta, Salmo gairdneri, Salmo clarki, Salmo aguabonita, Salmo gilae)

16

14

Eels (Anguilla spp.)

16

14

Other

16

14

Dried fish, whether or not salted but not smoked

Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)

Dried, unsalted

13

13

Dried, salted

13

13

Other

Fish of the species Boreogadus saida

Dried, unsalted

13

13

Dried, salted

13

13

Herrings (Clupea harengus, Clupea pallasii)

12

12

Anchovies (Engraulis spp.)

15

10

Lesser or Greenland halibut (Reinhardtius hippoglossoides), and Pacific halibut (Hippoglossus stenolepis)

15

12

Atlantic halibut (Hippoglossus hippoglossus)

15

15

Other

15

12

Fish, salted but not dried or smoked and fish in brine

Herrings (Clupea harengus, Clupea pallasii)

12

12

Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)

13

13

Anchovies (Engraulis spp.)

15

10

Other

Fish of the species Boreogadus saida

13

13

Lesser or Greenland halibut (Reinhardtius hippoglossoides), and Pacific halibut (Hippoglossus stenolepis)

15

12

Atlantic halibut (Hippoglossus hippoglossus)

15

15

Pacific salmon (Oncorhynchus spp.), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)

15

11

Other

15

12

Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine; flours, meals and pellets of crustaceans, fit for human consumption

Frozen

Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.)

Crawfish tails

25

22,5

Other

25

22,5

Lobsters (Homarus spp.)

Whole

25

8

Other

25

16

Shrimps and prawns

Of the family pandalidae

18

12

Shrimps of the genus Crangon

18

18

Other

18

16,8

Crabs

Crabs of the species Paralithodes camchaticus, Chionoecetes spp. and Callinectes sapidus

18

7,9

Crabs of the species Cancer pagurus

18

13,5

Other

18

13,5

Other, including flours, meals and pellets of crustaceans, fit for human consumption

Freshwater crayfish

18

13,5

Norway lobsters (Nephrops norvegicus)

14

12

Other

14

12

Not frozen

Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.)

25

22,5

Lobsters (Homarus spp.)

Live

25

8

Other

Whole

25

8

Other

25

18

Shrimps and prawns

Of the family Pandalidae

18

12

Shrimps of the genus Crangon

Fresh, chilled or cooked by steaming or by boiling in water

18

18

Other

18

18

Other

18

16,8

Crabs

Crabs of the species Paralithodes camchaticus, Chionoecetes spp. and Callinectes sapidus

18

7,9

Crabs of the species Cancer pagurus

18

13,5

Other

18

13,5

Other, including flours, meals and pellets of crustaceans, fit for human consumption

Freshwater crayfish

18

13,5

Norway lobsters (Nephrops norvegicus)

14

12

Other

14

12

Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled, frozen, dried, salted or in brine; flours, meals and pellets of aquatic invertebrates other than crustaceans, fit for human consumption

Oysters

Fiat oysters (of the genus Ostrea), live and weighing (shell included) not more than 40 g each

Free

Free

Other

18

16,2

Scallops, including queen scallops, of the genera Pecten, Chlamys or Placopecten

Live, fresh or chilled

8

8

Other

Coquilles St Jacques (Pecten maximus), frozen

8

8

Other

8

8

Mussels (Mytilus spp., Perna spp.)

Live, fresh or chilled

Mytilus spp

10

10

Perna spp

8

8

Other

Mytilus spp

10

10

Perna spp

8

8

Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.) and squid (Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.)

Live, fresh or chilled

Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.)

8

8

Squid (Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.)

Loligo spp., Ommastrephes sagittatus

8

6

Other

8

8

Other

Frozen

Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.)

Of the genus Sepiola

Lesser cuttle fish (Sepiola rondeleti)

8

7,6

Other

8

8

Other

8

8

Squid (Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.)

Loligo spp

Loligo vulgaris

8

6

Loligo pealei

8

6

Loligo patagonica

8

6

Other

8

6

Ommastrephes sagittatus

8

6

Other

8

8

Other

Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.)

8

8

Squid (Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.)

Loligo spp., Ommastrephes sagittatus

8

6

Other

8

8

Octopus (Octopus spp.)

Live, fresh or chilled

8

8

Other

Frozen

8

8

Other

8

8

Snails, other than sea snails

6

Free

Other, including flours, meals and pellets of aquatic invertebrates other than crustaceans, fit for human consumption

Live, fresh or chilled

11

11

Other

Frozen

Illex spp

8

8

Striped venus and other species of the family Veneridae

8

8

Jellyfish (Rhopilema spp.)

14

8,8

Other aquatic invertebrates

14

11

Other

16

11

CHAPTER 4 DAIRY PRODUCE; BIRDS' EGGS; NATURAL HONEY; EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED

Notes

1. The expression milk means full cream milk or partially or completely skimmed milk.

2. Products obtained by the concentration of whey and with the addition of milk or milk fat are to be classified as cheese in heading No 0406 provided that they have the three following characteristics: (a) a milk fat content, by weight of the dry matter, of 5 % or more; (b) a dry matter content, by weight, of at least 70 % but not exceeding 85 %; and (c) they are moulded or capable of being moulded.

3. This chapter does not cover: (a) products obtained from whey, containing by weight more than 95 % lactose, expressed as anhydrous lactose calculated on the dry matter (heading No 1702); or (b) albumins (including concentrates of two or more whey proteins, containing by weight more than 80 % whey proteins, calculated on the dry matter) (heading No 3502) or globulins (heading No 3504).

Subheading note

1. For the purposes of subheading 040410, the expression modified whey means products consisting of whey constituents, i.e., whey from which all or part of the lactose, proteins or minerals have been removed, whey to which natural whey constituents have been added, and products obtained by mixing natural whey constituents.

Additional notes

1. The levy applicable to mixtures falling within this chapter and composed of products classified within subheading 040130, heading No 0402, subheadings 04031002 to 04031036, 04039011 to 04039069, heading Nos 0404, 0405, 0406, subheading 170210 or 21069051 shall be that applicable to the ingredient which involves the higher or highest levy and which also forms at least 10 % by weight of the mixture concerned. Where this method of assessing the levy cannot be applied, the levy to be applied to such mixtures shall be that determined by the tariff classification of the mixtures.

2. For the purposes of subheadings 04069002 and 04069003, the expression whole cheeses means whole cheeses of the following net weights: Emmentaler: not less than 60 kg but not more than 130 kg, Gruyere and Sbrinz: not less than 20 kg but not more than 45 kg, Bergkäse: not less than 20 kg but not more than 60 kg, Appenzell: not less than 6 kg but not more than 8 kg.

autonomous (%) or levy (AGR)

conventional (%)

Milk and cream, not concentrated nor containing added sugar or other sweetening matter

Of a fat content, by weight, not exceeding 1 %

In immediate packings of a net content not exceeding two litres

16 (AGR)

—

Other

16 (AGR)

—

Of a fat content, by weight, exceeding 1 % but not exceeding 6 %

Not exceeding 3 %

In immediate packings of a net content not exceeding two litres

16 (AGR)

—

Other

16 (AGR)

—

Exceeding 3 %

In immediate packings of a net content not exceeding two litres

16 (AGR)

—

Other

16 (AGR)

—

Of a fat content, by weight, exceeding 6 %

Not exceeding 21 %

In immediate packings of a net content not exceeding two litres

16 (AGR)

—

Other

16 (AGR)

—

Exceeding 21 % but not exceeding 45 %

In immediate packings of a net content not exceeding two litres

16 (AGR)

—

Other

16 (AGR)

—

Exceeding 45 %

In immediate packings of a net content not exceeding two litres

16 (AGR)

—

Other

16 (AGR)

—

Milk and cream, concentrated or containing added sugar or other sweetening matter

In powder, granules or other solid forms, of a fat content, by weight, not exceeding 1,5 %

Not containing added sugar or other sweetening matter

In immediate packings of a net content not exceeding 2,5 kg

18 (AGR)

—

Other

18 (AGR)

—

Other

In immediate packings of a net content not exceeding 2,5 kg

23 (AGR)

—

Other

23 (AGR)

—

In powder, granules or other solid forms, of a fat content, by weight, exceeding 1,5 %

Not containing added sugar or other sweetening matter

Of a fat content, by weight, not exceeding 27 %

In immediate packings of a net content not exceeding 2,5 kg

18 (AGR)

—

Other

Of a fat content, by weight, not exceeding 11 %

18 (AGR)

—

Of a fat content, by weight, exceeding 11 % but not exceeding 27 %

18 (AGR)

—

Of a fat content, by weight, exceeding 27 %

In immediate packings of a net content not exceeding 2,5 kg

18 (AGR)

—

Other

18 (AGR)

—

Other

Of a fat content, by weight, not exceeding 27 %

Special milk, for infants, in hermetically sealed containers of a net content not exceeding 500 g of a fat content, by weight, exceeding 10 %

23 (AGR)

—

Other

In immediate packings of a net content not exceeding 2,5 kg

23 (AGR)

—

Other

23 (AGR)

—

Of a fat content, by weight, exceeding 27 %

In immediate packings of a net content not exceeding 2,5 kg

23 (AGR)

—

Other

23 (AGR)

—

Other

Not containing added sugar or other sweetening matter

Of a fat content, by weight, not exceeding 8 %

In immediate packings of a net content not exceeding 2,5 kg

18 (AGR)

—

Other

18 (AGR)

—

Of a fat content, by weight, exceeding 8 % but not exceeding 10 %

In immediate packings of a net content not exceeding 2,5 kg

18 (AGR)

—

Other

18 (AGR)

—

Of a fat content, by weight, exceeding 10 % but not exceeding 45 %

In immediate packings of a net content not exceeding 2,5 kg

18 (AGR)

—

Other

18 (AGR)

—

Of a fat content, by weight, exceeding 45 %

In immediate packings of a net content not exceeding 2,5 kg

18 (AGR)

—

Other

18 (AGR)

—

Other

Of a fat content, by weight, not exceeding 9,5 %

In immediate packings of a net content not exceeding 2,5 kg

23 (AGR)

—

Other

23 (AGR)

—

Of a fat content, by weight, exceeding 9,5 % but not exceeding 45 %

In immediate packings of a net content not exceeding 2,5 kg

23 (AGR)

—

Other

23 (AGR)

—

Of a fat content, by weight, exceeding 45 %

In immediate packings of a net content not exceeding 2,5 kg

23 (AGR)

—

Other

23 (AGR)

—

Buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa

Yoghurt

Not flavoured nor containing added fruit, nuts or cocoa

In powder, granules or other solid forms

Not containing added sugar or other sweetening matter, of a fat content, by weight

Not exceeding 1,5 %

18 (AGR)

—

Exceeding 1,5 % but not exceeding 27 %

18 (AGR)

—

Exceeding 27 %

18 (AGR)

—

Other, of a fat content, by weight

Not exceeding 1,5 %

23 (AGR)

—

Exceeding 1,5 % but not exceeding 27 %

23 (AGR)

—

Exceeding 27 %

23 (AGR)

—

Other

Not containing added sugar or other sweetening matter, of a fat content, by weight

Not exceeding 3 %

18 (AGR)

—

Exceeding 3 % but not exceeding 6 %

18 (AGR)

—

Exceeding 6 %

18 (AGR)

—

Other, of a fat content, by weight

Not exceeding 3 %

23 (AGR)

—

Exceeding 3 % but not exceeding 6 %

23 (AGR)

—

Exceeding 6 %

23 (AGR)

—

Flavoured or containing added fruit, nuts or cocoa

In powder, granules or other solid forms, of a milk fat content, by weight

Not exceeding 1,5 %

20,8 + MOB

13 + MOB

Exceeding 1,5 % but not exceeding 27 %

20,8 + MOB

13 + MOB

Exceeding 27 %

20,8 + MOB

13 + MOB

Other, of a milk fat content, by weight

Not exceeding 3 %

20,8 + MOB

13 + MOB

Exceeding 3 % but not exceeding 6 %

20,8 + MOB

13 + MOB

Exceeding 6 %

20,8 + MOB

13 + MOB

Other

Not flavoured nor containing added fruit, nuts or cocoa

In powder, granules or other solid forms

Not containing added sugar or other sweetening matter, of a fat content, by weight

Not exceeding 1,5 %

18 (AGR)

—

Exceeding 1,5 % but not exceeding 27 %

18 (AGR)

—

Exceeding 27 %

18 (AGR)

—

Other, of a fat content, by weight

Not exceeding 1,5 %

23 (AGR)

—

Exceeding 1,5 % but not exceeding 27 %

23 (AGR)

—

Exceeding 27 %

23 (AGR)

—

Other

Not containing added sugar or other sweetening matter, of a fat content, by weight

Not exceeding 3 %

18 (AGR)

—

Exceeding 3 % but not exceeding 6 %

18 (AGR)

—

Exceeding 6 %

18 (AGR)

—

Other, of a fat content, by weight

Not exceeding 3 %

23 (AGR)

—

Exceeding 3 % but not exceeding 6 %

23 (AGR)

—

Exceeding 6 %

23 (AGR)

—

Flavoured or containing added fruit, nuts or cocoa

In powder, granules or other solid forms, of a milkfat content, by weight

Not exceeding 1,5 %

20,8 + MOB

13 + MOB

Exceeding 1,5 % but not exceeding 27 %

20,8 + MOB

13 + MOB

Exceeding 27 %

20,8 + MOB

13 + MOB

Other, of a milkfat content, by weight

Not exceeding 3 %

20,8 + MOB

13 + MOB

Exceeding 3 % but not exceeding 6 %

20,8 + MOB

13 + MOB

Exceeding 6 %

20,8 + MOB

13 + MOB

Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included

Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter

In powder, granules or other solid forms

Not containing added sugar or other sweetening matter, of a protein content (nitrogen content x 6,38), by weight

Not exceeding 15 %, and of a fat content, by weight

Not exceeding 1,5 %

18 (AGR)

—

Exceeding 1,5 % but not exceeding 27 %

18 (AGR)

—

Exceeding 27 %

18 (AGR)

—

Exceeding 15 %, and of a fat content, by weight

Not exceeding 1,5 %

18 (AGR)

—

Exceeding 1,5 % but not exceeding 27 %

18 (AGR)

—

Exceeding 27 %

18 (AGR)

—

Other, of a protein content (nitrogen content x 6,38), by weight

Not exceeding 15 %, and of a fat content, by weight

Not exceeding 1,5 %

23 (AGR)

—

Exceeding 1,5 % but not exceeding 27 %

23 (AGR)

—

Exceeding 27 %

23 (AGR)

—

Exceeding 15 %, and of a fat content, by weight

Not exceeding 1,5 %

23 (AGR)

—

Exceeding 1,5 % but not exceeding 27 %

23 (AGR)

—

Exceeding 27 %

23 (AGR)

—

Other

Not containing added sugar or other sweetening matter, of a protein content (nitrogen content x 6,38), by weight

Not exceeding 15 %, and of a fat content, by weight

Not exceeding 1,5 %

18 (AGR)

—

Exceeding 1,5 % but not exceeding 27 %

18 (AGR)

—

Exceeding 27 %

18 (AGR)

—

Exceeding 15 %, and of a fat content, by weight

Not exceeding 1,5 %

18 (AGR)

—

Exceeding 1,5 % but not exceeding 27 %

18 (AGR)

—

Exceeding 27 %

18 (AGR)

—

Other, of a protein content (nitrogen content x 6,38), by weight

Not exceeding 15 %, and of a fat content, by weight

Not exceeding 1,5 %

23 (AGR)

—

Exceeding 1,5 % but not exceeding 27 %

23 (AGR)

—

Exceeding 27 %

23 (AGR)

—

Exceeding 15 %, and of a fat content, by weight

Not exceeding 1,5 %

23 (AGR)

—

Exceeding 1,5 % but not exceeding 27 %

23 (AGR)

—

Exceeding 27 %

23 (AGR)

—

Other

Not containing added sugar or other sweetening matter, of a protein content (nitrogen content x 6,38), by weight

Not exceeding 42 %, and of a fat content, by weight

Not exceeding 1,5 %

18 (AGR)

—

Exceeding 1,5 % but not exceeding 27 %

18 (AGR)

—

Exceeding 27 %

18 (AGR)

—

Exceeding 42 %, and of a fat content, by weight

Not exceeding 1,5 %

18 (AGR)

—

Exceeding 1,5 % but not exceeding 27 %

18 (AGR)

—

Exceeding 27 %

18 (AGR)

—

Other, of a protein content (nitrogen content x 6,38), by weight

Not exceeding 42 %, and of a fat content, by weight

Not exceeding 1,5 %

23 (AGR)

—

Exceeding 1,5 % but not exceeding 27 %

23 (AGR)

—

Exceeding 27 %

23 (AGR)

—

Exceeding 42 %, and of a fat content, by weight

Not exceeding 1,5 %

23 (AGR)

—

Exceeding 1,5 % but not exceeding 27 %

23 (AGR)

—

Exceeding 27 %

23 (AGR)

—

Butter and other fats and oils derived from milk

Of a fat content, by weight, not exceeding 85 %

In immédiate packings of a net content not exceeding 1 kg

24 (AGR)

—

Other

24 (AGR)

—

Other

24 (AGR)

—

Cheese and curd

Fresh (unripened or uncured) cheese, including whey cheese, and curd

Of a fat content, by weight, not exceeding 40 %

23 (AGR)

—

Other

23 (AGR)

—

Grated or powdered cheese, of all kinds

Glarus herb cheese (known as Schabziger) made from skimmed milk and mixed with finely ground herbs

23 (AGR)

Other

23 (AGR)

—

Processed cheese, not grated or powdered

In the manufacture of which no cheeses other than Emmentaler, Gruyère and Appenzell have been used and which may contain, as an addition, Glarus herb cheese (known as Schabziger); put up for retail sale, of a fat content by weight in the dry matter, not exceeding 56 %.

23 (AGR)

—

Other

Of a fat content, by weight, not exceeding 36 % and of a fat content, by weight, in the dry matter

Not exceeding 48 %

23 (AGR)

—

Exceeding 48 %

23 (AGR)

—

Of a fat content, by weight, exceeding 36 %

23 (AGR)

—

Blue-veined cheese

Roquefort

23 (AGR)

—

Gorgonzola

23 (AGR)

—

Other

23 (AGR)

—

Other cheese

For processing

23 (AGR)

Other

Emmentaler, Gruyère, Sbrinz, Bergkäse and Appenzell

Of a fat content of 45 % or more by weight in the dry matter, matured for three months or more

Whole cheeses with a free-at-frontier value, per 100 kg net weight exceeding ECU 401,85 but not exceeding ECU 430,62

23 (AGR)

Whole cheeses with a free-at-frontier value, per 100 kg net weight exceeding ECU 430,62

23 (AGR)

Pieces packed in vacuum or inert gas, with rind on at least one side, of a net weight of 1 kg or more but less than 5 kg and with a free-at-frontier value exceeding ECU 430,62 but not exceeding ECU 459,39 per 100 kg net weight

23 (AGR)

Pieces packed in vacuum or inert gas, with rind on at least one side, of a net weight of 1 kg or more and with a free-at-frontier value exceeding ECU 459,39 per 100 kg net weight

23 (AGR)

Pieces without rind, of a net weight of less than 450 g and with a free-at-frontier value exceeding ECU 499,67 per 100 kg net weight, packed in vacuum or inert gas, in packings bearing the description of the cheese, the fat content, the packer responsible and the country of manufacture

23 (AGR)

Other

Emmentaler

23 (AGR)

Gruère, Sbrinz

23 (AGR)

Bergkäse, Appenzell

23 (AGR)

Other

Emmentaler

23 (AGR)

Gruyère, Sbrinz

23 (AGR)

Bergkäse, Appenzell

23 (AGR)

Fromage fribourgeois, Vacherin Mont d'Or and Tête de Moine

23 (AGR)

Glarus herb cheese (known as Schabziger) made from skimmed milk and mixed with finely ground herbs

23 (AGR)

Cheddar

23 (AGR)

Edam

23 (AGR)

—

Tilsit

23 (AGR)

—

Butterkäse

23 (AGR)

—

Kashkaval

23 (AGR)

—

Feta

Of sheep's milk or buffalo milk in containers containing brine, or in sheep or goatskin bottles

23 (AGR)

—

Other

23 (AGR)

—

Kefalo-Tyri

23 (AGR)

—

Finlandia

23 (AGR)

—

Jarlsberg

23 (AGR)

—

Other

Cheese of sheep's milk or buffalo milk in containers containing brine, or in sheep or goatskin bottles

23 (AGR)

—

Other

Of a fat content, by weight, not exceeding 40 % and a water content, by weight, in the non-fatty matter

Not exceeding 47 %

Grana Padano, Parmigiano Reggiano

23 (AGR)

—

Fiore Sardo, Pecorino

23 (AGR)

—

Other

23 (AGR)

—

Exceeding 47 % but not exceeding 72 %

Provolone

23 (AGR)

—

Asiago, Caciocavallo, Montasio, Ragusano

23 (AGR)

—

Danbo, Fontal, Fontina, Fynbo, Havarti, Maribo, Samsø

23 (AGR)

—

Gouda

23 (AGR)

—

Esrom, Italico, Kernhem, Saint-Nectaire, Saint-Paulin, Taleggio

23 (AGR)

—

Cantal, Cheshire, Wensleydale, Lancashire, Double Gloucester, Blarney, Colby, Monterey

23 (AGR)

—

Camembert

23 (AGR)

—

Brie

23 (AGR)

—

Kefalograviera, Kasseri

23 (AGR)

—

Other cheese, of a water content calculated, by weight, in the non-fatty matter

Exceeding 47 % but not exceeding 52 %

23 (AGR)

—

Exceeding 52 % but not exceeding 62 %

23 (AGR)

—

Exceeding 62 % but not exceeding 72 %

23 (AGR)

—

Exceeding 72 %

23 (AGR)

—

Other

23 (AGR)

—

Birds' eggs, in shell, fresh, preserved or cooked

Of poultry

For hatching

Of turkeys or geese

12 (AGR)

—

Other

12 (AGR)

—

Other

12 (AGR)

—

Other

12

—

Birds' eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter

Egg yolks

Dried

Unfit for human consumption

Free

Free

Other

22 (AGR)

—

Other

Unfit for human consumption

Free

Free

Other

Liquid

22 (AGR)

—

Other, including frozen

22 (AGR)

—

Other

Dried

Unfit for human consumption

Free

Free

Other

22 (AGR)

—

Other

Unfit for human consumption

Free

Free

Other

22 (AGR)

—

Natural honey

30

27

Edible products of animal origin, not elsewhere specified or included

12

—

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

Notes

1. This chapter does not cover: (a) edible products (other than guts, bladders and stomachs of animals, whole and pieces thereof, and animal blood, liquid or dried); (b) hides or skins (including furskins) other than goods of heading No 0505 and parings and similar waste of raw hides or skins of heading No 0511 (Chapter 41 or 43); (c) animal textile materials, other than horsehair and horsehair waste (Section XI); or (d) prepared knots or tufts for broom or brush making (heading No 9603).

2. For the purposes of heading No 0501, the sorting of hair by length (provided the root ends and tip ends respectively are not arranged together) shall be deemed not to constitute working.

3. Throughout the nomenclature, elephant, walrus, narwhal and wild boar tusks, rhinoceros horns and the teeth of all animals are regarded as ivory

4. Throughout the nomenclature, the expression horsehair means hair of the manes or tails of equine or bovine animals.

autonomous (%) or levy (AGR)

conventional (%)

Human hair, unworked, whether or not washed or scoured; waste of human hair

Free

Free

Pigs', hogs' or boars' bristles and hair; badger hair and other brush making hair; waste of such bristles or hair

Pigs', hogs' or boars' bristles and hair and waste thereof

Free

Free

Other

Free

Free

Horsehair and horsehair waste, whether or not put up as a layer with or without supporting material

Free

Free

Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof

Free

Free

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

Feathers of a kind used for stuffing; down

Raw

Free

Free

Other

4

3,5

Other

3

2

Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or degelatinised; powder and waste of these products

Ossein and bones treated with acid

Free

Free

Other

Free

Free

Ivory, tortoise-shell, whalebone and whalebone hair, horns, antlers, hooves, nails, claws and beaks, unworked or simply prepared but not cut to shape; powder and waste of these products

Ivory; ivory power and waste

Free

—

Other

Free

Free

Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttle-bone, unworked or simply prepared but not cut to shape, powder and waste thereof

Free

Free

Natural sponges of animal origin

Raw

Free

—

Other

8

—

Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise provisionally preserved

Glands and other organs for organo-therapeutic uses

Free

Free

Other

Free

Free

Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption

Bovine semen

Free

Free

Other

Products of fish or crustaceans, molluscs or other aquatic invertebrates; dead animals of Chapter 3

Fish waste

Free

Free

Other

Free

Other

Sinews or tendons; parings and similar waste of raw hides or skins

Free

Free

Embryos of bovine animals

Free

Free

Other

Free

Free

SECTION II VEGETABLE PRODUCTS

Note

1. In this section the term pellets means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3 % by weight.

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

Notes

1. Subject to the second part of heading No 0601, this chapter covers only live trees and goods (including seedling vegetables) of a kind commonly supplied by nursery gardeners or florists for planting or for ornamental use; nevertheless it does not include potatoes, onions, shallots, garlic or other products of Chapter 7.

2. Any reference in heading No 0603 or 0604 to goods of any kind shall be construed as including a reference to bouquets, floral baskets, wreaths and similar articles made wholly or partly of goods of that kind, account not being taken of accessories of other materials. However, these headings do not include collages or similar decorative plaques of heading No 9701.

autonomous (%) or levy (AGR)

conventional (%)

Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in growth or in flower; chicory plants and roots other than roots of heading No 1212

Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant

Hyacinths

10

8

Narcissi

10

8

Tulips

10

8

Gladioli

10

8

Other

10

8

Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, in growth or in flower; chicory plants and roots

Chicory plants and roots

2

2

Orchids, hyacinths, narcissi and tulips

18

15

Other

15

10

Other live plants (including their roots), cuttings and slips; mushroom spawn

Unrooted cuttings and slips

Of vines

Free

—

Other

12

8

Trees, shrubs and bushes, grafted or not, of kinds which bear edible fruit or nuts

Vine slips, grafted or rooted

3

—

Other

15

13

Rhododendrons and azaleas, grafted or not

15

13

Roses, grafted or not

Neither budded nor grafted

15

13

Budded or grafted

15

13

Other

Mushroom spawn

15

13

Other

Pineapple plants

Free

Free

Other

Vegetable and strawberry plants

15

13

Other

Outdoor plants

Trees, shrubs and bushes

Forest trees

15

13

Other

Rooted cuttings and young plants

15

13

Other

15

13

Other outdoor plants

Perennial plants

15

13

Other

15

13

Indoor plants

Rooted cuttings and young plants, excluding cacti

15

13

Other

Flowering plants with buds or flowers, excluding cacti

15

13

Other

15

13

Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared

Fresh

From 1 June to 31 October

Roses

20

24

Carnations

20

24

Orchids

20

24

Gladioli

20

24

Chrysanthemums

20

24

Other

20

24

From 1 November to 31 May

Roses

15

17

Carnations

15

17

Orchids

15

17

Gladioli

15

17

Chrysanthemums

15

17

Other

15

17

Other

20

—

Foliage, branches and other parts of plants, without flowers or flower buds, and grasses, mosses and lichens, being goods of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared

Mosses and lichens

Reindeer moss

10

Free

Other

13

10

Other

Fresh

Christmas trees

Nordmann's firs (Abies nordmanniana (Stev.) Spach) and noble firs (Abies procera Rehd.)

12

10

Other

12

10

Conifer branches

Of Nordmann's firs (Abies nordmanniana (Stev.) Spach) and of noble firs (Abies procera Rehd.)

12

10

Other

12

10

Other

12

10

Other

Not further prepared than dried

10

4

Other

17

—

CHAPTER 7 EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS

Notes

1. This chapter does not cover forage products of heading No 1214.

2. In heading Nos 0709 to 0712 the word vegetables includes edible mushrooms, truffles, olives, capers, marrows, pumpkins, aubergines, sweet corn (Zea mays var. saccharata), fruits of the genus Capsicum or of the genus Pimenta, fennel, parsley, chervil, tarragon, cress and sweet marjoram (Majorana hortensis or Origanum majorana).

3. Heading No 0712 covers all dried vegetables of the kinds falling within heading Nos 0701 to 0711, other than: (a) dried leguminous vegetables, shelled (heading No 0713); (b) sweet corn in the forms specified in heading Nos 1102 to 1104; (c) flour, meal, flakes, granules and pellets of potatoes (heading No 1105); (d) flour and meal of dried leguminous vegetables of heading No 0713 (heading No 1106).

4. However, dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta are excluded from this chapter (heading No 0904).

Additional notes

1. The expression cultivated mushrooms, as used in subheading 07095110 shall be taken to apply only to the following cultivated mushrooms of the Psalliota (Agaricus) species: hortensis, alba or bispora and subedulis. Other species, including those cultivated artificially (for example Rhodopaxillus nudus and Polypurus tuberaster) fall within subheading 07095190.

2. For the purposes of subheading 07141010 the expression pellets of flour and meal means pellets of which, when dispersed in water, at least 95 % by weight passes through a woven metal wire cloth sieve with an aperture of 2 mm, calculated on the dry matter.

autonomous (%) or levy (AGR)

conventional (%)

Potatoes, fresh or chilled

Seed

10

7

Other

For the manufacture of starch

9

—

Other

New

From 1 January to 15 May

15

—

From 16 May to 30 June

21

—

Other

18

—

Tomatoes, fresh or chilled

From 1 January to 31 March

11 MIN 2 Ecu/100 kg/net

—

From 1 to 30 April

11 MIN 2 Ecu/100 kg/net

—

From 1 to 14 May

11 MIN 2 Ecu/100 kg/net

—

From 15 to 31 May

18 MIN 3,5 Ecu/100 kg/net

—

From 1 June to 30 September

18 MIN 3,5 Ecu/100 kg/net

—

From 1 to 31 October

18 MIN 3,5 Ecu/100 kg/net

—

From 1 November to 20 December

11 MIN 2 Ecu/100 kg/net

—

From 21 to 31 December

11 MIN 2 Ecu/100 kg/net

—

Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled

Onions and shallots

Onions

Sets

12

12

Other

12

12

Shallots

12

12

Garlic

12

12

Leeks and other alliaceous vegetables

13

—

Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled

Cauliflowers and headed broccoli

From 15 April to 30 November

17 MIN 2 Ecu/100 kg/net

—

From 1 December to 14 April

12 MIN 1,4 Ecu/100 kg/net

—

Brussels sprouts

15

—

Other

White cabbages and red cabbages

15 MIN 0,5 Ecu/100 kg/net

—

Other

15

—

Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled

Lettuce

Cabbage lettuce (head lettuce)

From 1 April to 30 November

15 MIN 2,5 Ecu/100 kg/br

—

From 1 December to 31 March

13 MIN 1,6 Ecu/100 kg/br

—

Other

13

—

Chicory

Witloof chicory (Cichorium intybus var. foliosum)

13

—

Other

13

—

Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled

Carrots and turnips

17

—

Other

Celeriac (rooted celery or German celery)

From 1 May to 30 September

13

—

From 1 October to 30 April

17

—

Horseradish (Cochlearia armoracia)

17

15

Other

17

—

Cucumbers and gherkins, fresh or chilled

Cucumbers

From 1 January to end February

16

—

From 1 March to 30 April

16

—

From 1 to 15 May

16

—

From 16 May to 30 September

20

20

From 1 to 31 October

20

20

From 1 to 10 November

16

—

From 11 November to 31 December

16

—

Gherkins

16

—

Leguminous vegetables, shelled or unshelled, fresh or chilled

Peas (Pisum sativum)

From 1 September to 31 May

12

10

From 1 June to 31 August

17

—

Beans (Vigna spp., Phaseolus spp.)

From 1 October to 30 June

13 MIN 2 Ecu/100 kg/net

—

From 1 July to 30 September

17 MIN 2 Ecu/100 kg/net

—

Other leguminous vegetables

17

14

Other vegetables, fresh or chilled

Globe artichokes

From 1 January to 31 May

13

—

From 1 to 30 June

13

—

From 1 July to 31 October

13

—

From 1 November to 31 December

13

—

Asparagus

16

16

Aubergines (egg-plants)

16

—

Celery other than celeriac

16

—

Mushrooms and truffles

Mushrooms

Cultivated mushrooms

16

—

Chantarelles

10

4

Flap mushrooms

10

7

Other

10

8

Truffles

10

8

Fruits of the genus Capsicum or of the genus Pimenta

Sweet peppers

11

9

Other

Of the genus Capsicum, for the manufacture of capsicin or capsicum oleoresin dyes

Free

Free

For the industrial manufacture of essential oils or resinoids

Free

Free

Other

20

10

Spinach, New Zealand spinach and orache spinach (garden spinach)

13

—

Other

Salad vegetables, other than lettuce (Lactuca sativa) and chicory (Cichorium spp.)

13

—

Chard (or white beet) and cardoons

13

—

Olives

For uses other than the production of oil

7

—

Other

7 (AGR)

—

Capers

7

—

Fennel

12

10

Sweet corn

9 (AGR)

—

Courgettes

From 1 to 31 January

16

—

From 1 February to 31 March

16

—

From 1 April to 31 May

16

—

From 1 June to 31 July

16

—

From 1 August to 31 December

16

—

Other

16

—

Vegetables (uncooked or cooked by steaming or boiling in water), frozen

Potatoes

19

18

Leguminous vegetables, shelled or unshelled

Peas (Pisum sativum)

19

18

Beans (Vigna spp., Phaseolus spp.)

19

18

Other

19

18

Spinach, New Zealand spinach and orache spinach (garden spinach)

19

18

Sweet corn

20,8 + MOB

8 + MOB

Other vegetables

Olives

19

19

Fruits of the genus Capsicum or of the genus Pimenta

Sweet peppers

19

18

Other

20

10

Mushrooms

19

18

Tomatoes

19

18

Globe artichokes

19

18

Asparagus

19

18

Other

19

18

Mixtures of vegetables

19

18

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 immediate consumption

Onions

9

9

Olives

For uses other than the production of oil

8

—

Other

8 (AGR)

—

Capers

8

6

Cucumbers and gherkins

15

15

Other vegetables; mixtures of vegetables

Vegetables

Fruits of the genus Capsicum or of the genus Pimenta, excluding sweet peppers

20

10

Sweet corn

20,8 + MOB

8 + MOB

Mushrooms

Of the genus Agaricus

12

—

Other

12

—

Other

12

—

Mixtures of vegetables

15

—

Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared

Potatoes whether or not cut or sliced but not further prepared

16

16

Onions

20

16

Mushrooms and truffles

16

16

Other vegetables; mixtures of vegetables

Sweet corn (Zea mays var. saccharata)

Hybrids for sowing

Free

4

Other

9 (AGR)

—

Tomatoes

16

16

Carrots

16

16

Other

16

16

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

Peas (Pisum sativum)

For sowing

10

3

Other

10

3

Chickpeas (garbanzos)

For sowing

10

3

Other

10

3

Beans (Vigna spp., Phaseolus spp.)

Beans of the species Vigna mungo (L.) Hepper or Vigna radiata (L.) Wilczek

For sowing

10

3

Other

10

3

Small red (Adzuki) beans (Phaseolus or Vigna angularis)

For sowing

10

3

Other

10

3

Kidney beans, including white pea beans (Phaseolus vulgaris)

For sowing

10

3

Other

10

3

Other

For sowing

10

3

Other

10

3

Lentils

For sowing

7

2

Other

7

2

Broad beans (Vicia faba var. major) and horse beans (Vicia faba var. equina, Vicia faba var. minor)

For sowing

7

5

Other

7

5

Other

For sowing

7

5

Other

7

5

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 pellets; sago pith

Manioc (cassava)

Pellets of flour and meal

28 (AGR)

—

Other

Of a kind used for human consumption, in immediate packings of a net content not exceeding 28 kg, either fresh and whole or without skin and frozen, whether or not sliced

6 (AGR)

Other

6 (AGR)

Sweet potatoes

Fresh, whole, intended for human consumption

6

6

Other

10 Ecu/100 kg/net

Other

Arrowroot, salep and similar roots and tubers with high starch content

Of a kind used for human consumption, in immediate packings of a net content not exceeding 28 kg, either fresh and whole or without skin and frozen, whether or not sliced

6 (AGR)

Other

6 (AGR)

Other

6

6

CHAPTER 8 EDIBLE FRUIT AND NUTS; PEEL OF CITRUS FRUITS OR MELONS

Notes

1. This chapter does not cover inedible nuts or fruits.

2. Chilled fruits and nuts are to be classified under the same headings as the corresponding fresh fruits and nuts.

3. Dried fruit or dried nuts of this chapter may be partially rehydrated, or treated for the following purposes: (a) for additional preservation or stabilization (e.g., by moderate heat treatment, sulphuring, the addition of sorbic acid or potassium sorbate); (b) to improve or maintain their appearance (e.g., by the addition of vegetable oil or small quantities of glucose syrup); provided that they retain the character of dried fruit or dried nuts.

Additional notes

1. The content of various sugars expressed as sucrose (sugar content) of the products classified within this chapter corresponds to the figure indicated by a refractometer (used in accordance with the method prescribed in the Annex to Regulation (EEC) No 558/93) at a temperature of 20 oC and multiplied by the factor 0,95.

2. For the purposes of subheadings 08119011, 08119031 and 08119085, tropical fruit means guavas, mangoes, mangosteens, papaws (papayas), tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola and pitahaya.

3. For the purposes of subheadings 08119011, 08119031, 08119085, 08129070 and 08135031, tropical nuts means coconuts, cashew nuts, Brazil nuts, areca (or betel), cola and macadamia nuts.

autonomous (%) or levy (AGR)

conventional (%)

Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled

Coconuts

Desiccated coconut

Free

2

Other

Free

2

Brazil nuts

5

Free

Cashew nuts

5

Free

Other nuts, fresh or dried, whether or not shelled or peeled

Almonds

In shell

Bitter

Free

Free

Other

7

7

Shelled

Bitter

Free

Free

Other

7

7

Hazelnuts or filberts (Corylus spp.)

In shell

4

—

Shelled

4

—

Walnuts

In shell

8

8

Shelled

8

8

Chestnuts (Castanea spp.)

7

—

Pistachios

2

—

Other

Pecans

4

Free

Areca (or betel) and cola

Free

1,5

Pine nuts

2

—

Macadamia nuts

2

—

Other

2

—

Bananas, including plantains, fresh or dried

Fresh

Plantains

20

20

Other

850 Ecu/1000 kg/net

—

Dried

20

20

Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried

Dates

12

—

Figs

Fresh

7

—

Dried

10

—

Pineapples

9

9

Avocados

From 1 December to 31 May

4

8

From 1 June to 30 November

12

8

Guavas, mangoes and mangosteens

4

6

Citrus fruit, fresh or dried

Oranges

Sweet oranges, fresh

From 1 January to 31 March

Sanguines and semi-sanguines

20

Other

Navels, Navelines, Navelates, Salustianas, Vernas, Valencia lates, Maltese, Shamoutis, Ovalis, Trovita and Hamlins

20

Other

20

From 1 to 30 April

Sanguines and semi-sanguines

15

13

Other

Navels, Navelines, Navelates, Salustianas, Vernas, Valencia lates, Maltese, Shamoutis, Ovalis, Trovita and Hamlins

15

13

Other

15

13

From 1 to 15 May

Sanguines and semi-sanguines

15

6

Other

Navels, Navelines, Navelates, Salustianas, Vernas, Valencia lates, Maltese, Shamoutis, Ovalis, Trovita and Hamlins

15

6

Other

15

6

From 16 May to 30 September

Sanguines and semi-sanguines

15

4

Other

Navels, Navelines, Navelates, Salustianas, Vernas, Valencia lates, Maltese, Shamoutis, Ovalis, Trovita and Hamlins

15

4

Other

15

4

From 1 to 15 October

Sanguines and semi-sanguines

15

4

Other

Navels, Navelines, Navelates, Salustianas, Vernas, Valencia lates, Maltese, Shamoutis, Ovalis, Trovita and Hamlins

15

4

Other

15

4

From 16 October to 30 November

Sanguines and semi-sanguines

20

—

Other

Navels, Navelines, Navelates, Salustianas, Vernas, Valencia lates, Maltese, Shamoutis, Ovalis, Trovita and Hamlins

20

Other

20

From 1 to 31 December

Sanguines and semi-sanguines

20

—

Other

Navels, Navelines, Navelates, Salustianas, Vernas, Valencia lates, Maltese, Shamoutis, Ovalis, Trovita and Hamlins

20

—

Other

20

—

Other

From 1 January to 31 March

20

—

From 1 April to 15 October

15

15

From 16 October to 31 December

20

—

Mandarins (including tangerines and satsumas); Clementines, wilkings and similar citrus hybrids

From 1 January to end February

Clementines

20

—

Monreales and satsumas

20

—

Mandarins and wilkings

20

—

Tangerines

20

—

Other

20

From 1 March to 31 October

Clementines

20

—

Monreales and satsumas

20

—

Mandarins and wilkings

20

—

Tangerines

20

—

Other

20

From 1 November to 31 December

Clementines

20

—

Monreales and satsumas

20

—

Mandarins and wilkings

20

—

Tangerines

20

—

Other

20

—

Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia)

Lemons (Citrus limon, Citrus limonum)

From 1 January to 31 May

8

From 1 June to 31 October

8

From 1 November to 31 December

8

—

Limes (Citrus aurantifolia)

16

—

Grapefruit

From 1 November to 30 April

12

1,5

From 1 May to 31 October

12

3

Other

16

—

Grapes, fresh or dried

Fresh

Table grapes

From 1 January to 14 July

Of the variety Emperor (Vitis vinifera cv.) from 1 to 31 January

18

10

Other

18

—

From 15 to 20 July

22

—

From 21 July to 31 October

22

—

From 1 to 20 November

18

—

From 21 November to 31 December

Of the variety Emperor (Vitis vinifera cv.) from 1 to 31 December

18

10

Other

18

—

Other

From 1 November to 14 July

18

—

From 15 July to 31 October

22

—

Dried

In immediate containers of a net capacity not exceeding 2 kg

Currants

9

3

Sultanas

9

3

Other

9

3

Other

Currants

9

3

Sultanas

9

3

Other

9

3

Melons (including watermelons) and papaws (papayas), fresh

Melons (including watermelons)

Watermelons

11

—

Other

11

—

Papaws (papayas)

2

6

Apples, pears and quinces, fresh

Apples

Cider apples, in bulk, from 16 September to 15 December

10 MIN 0,5 Ecu/100 kg/net

9 MIN 0,45 Ecu/100 kg/net

Other

From 1 January to 31 March

Of the variety Golden Delicious

10 MIN 2,3 Ecu/100 kg/net

8 MIN 2,3 Ecu/100 kg/net

Of the variety Granny Smith

10 MIN 2,3 Ecu/100 kg/net

8 MIN 2,3 Ecu/100 kg/net

Other

10 MIN 2,3 Ecu/100 kg/net

8 MIN 2,3 Ecu/100 kg/net

From 1 April to 30 June

Of the variety Golden Delicious

8 MIN 1,4 Ecu/100 kg/net

6 MIN 1,4 Ecu/100 kg/net

Of the variety Granny Smith

8 MIN 1,4 Ecu/100 kg/net

6 MIN 1,4 Ecu/100 kg/net

Other

8 MIN 1,4 Ecu/100 kg/net

6 MIN 1,4 Ecu/100 kg/net

From 1 to 31 July

Of the variety Golden Delicious

8 MIN 1,4 Ecu/100 kg/net

6 MIN 1,4 Ecu/100 kg/net

Of the variety Granny Smith

8 MIN 1,4 Ecu/100 kg/net

6 MIN 1,4 Ecu/100 kg/net

Other

8 MIN 1,4 Ecu/100 kg/net

6 MIN 1,4 Ecu/100 kg/net

From 1 August to 31 December

Of the variety Golden Delicious

14 MIN 2,4 Ecu/100 kg/net

14 MIN 2,4 Ecu/100 kg/net

Of the variety Granny Smith

14 MIN 2,4 Ecu/100 kg/net

14 MIN 2,4 Ecu/100 kg/net

Other

14 MIN 2,4 Ecu/100 kg/net

14 MIN 2,4 Ecu/100 kg/net

Pears and quinces

Pears

Perry pears, in bulk, from 1 August to 31 December

13 MIN 2 Ecu/100 kg/net

9 MIN 0,45 Ecu/100 kg/net

Other

From 1 January to 31 March

10 MIN 1,5 Ecu/100 kg/net

10 MIN 1,5 Ecu/100 kg/net

From 1 to 30 April

10 MIN 2 Ecu/100 kg/net

5 MIN 2 Ecu/100 kg/net

From 1 May to 30 June

10 MIN 2 Ecu/100 kg/net

5 MIN 2 Ecu/100 kg/net

From 1 to 15 July

10 MIN 2 Ecu/100 kg/net

5 MIN 2 Ecu/100 kg/net

From 16 to 31 July

10 MIN 1,5 Ecu/100 kg/net

10 MIN 1,5 Ecu/100 kg/net

From 1 August to 31 October

13 MIN 2 Ecu/100 kg/net

13 MIN 2 Ecu/100 kg/net

From 1 November to 31 December

13 MIN 2 Ecu/100 kg/net

13 MIN 2 Ecu/100 kg/net

Quinces

9

—

Apricots, cherries, peaches (including nectarines), plums and sloes, fresh

Apricots

From 1 January to 31 May

25

—

From 1 to 20 June

25

—

From 21 to 30 June

25

—

From 1 to 31 July

25

—

From 1 August to 31 December

25

—

Cherries

From 1 January to 30 April

Sour cherries (Prunus cerasus)

15

15

Other

15

15

From 1 to 20 May

Sour cherries (Prunus cerasus)

15 MIN 3 Ecu/100 kg/net

—

Other

15 MIN 3 Ecu/100 kg/net

—

From 21 to 31 May

Sour cherries (Prunus cerasus)

15 MIN 3 Ecu/100 kg/net

—

Other

15 MIN 3 Ecu/100 kg/net

—

From 1 June to 15 July

Sour cherries (Prunus cerasus)

15 MIN 3 Ecu/100 kg/net

—

Other

15 MIN 3 Ecu/100 kg/net

—

From 16 to 31 July

Sour cherries (Prunus cerasus)

15

15

Other

15

15

From 1 to 10 August

Sour cherries (Prunus cerasus)

15

15

Other

15

15

From 11 August to 31 December

Sour cherries (Prunus cerasus)

15

15

Other

15

15

Peaches, including nectarines

From 1 January to 10 June

Nectarine's

22

—

Other

22

—

From 11 to 20 June

Nectarines

22

—

Other

22

—

From 21 June to 31 July

Nectarines

22

—

Other

22

—

From 1 August to 30 September

Nectarines

22

—

Other

22

—

From 1 October to 31 December

Nectarines

22

—

Other

22

—

Plums and sloes

Plums

From 1 January to 10 June

10

8

From 11 to 30 June

10

8

From 1 July to 30 September

15 MIN 3 Ecu/100 kg/net

—

From 1 October to 31 December

10

8

Sloes

15

—

Other fruit, fresh

Strawberries

From 1 May to 31 July

16 MIN 3 Ecu/100 kg/net

—

From 1 August to 30 April

16

14

Raspberries, blackberries, mulberries and loganberries

Raspberries

12

11

Other

12

—

Black-, white- or redcurrants and gooseberries

Blackcurrants

12

11

Redcurrants

12

11

Other

12

—

Cranberries, bilberries and other fruits of the genus Vaccinium

Cowberries, foxberries or mountain cranberries (fruit of the species Vaccinium vitis-idaea)

9

Free

Fruit of the species Vaccinium myrtillus

9

4

Fruit of the species Vaccinium macrocarpon and Vaccinium corymbosum

12

4

Other

12

—

Other

Kiwifruit (Actinidia chinensis Planch.)

11

—

Tamarinds, cashew apples, lychees, jackfruit, sapodillo plums

7,5

—

Passion fruit, carambola and pitahya

11

—

Other

11

—

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

Strawberries

Containing added sugar or other sweetening matter

With a sugar content exceeding 13 % by weight

26 + AGR

26 + AD S/Z

Other

26

26

Other

20

18

Raspberries, blackberries, mulberries, loganberries, black-, white- or red-currants and gooseberries

Containing added sugar or other sweetening matter

With a sugar content exceeding 13 % by weight

26 + AGR

26 + AD S/Z

Other

26

26

Other

Raspberries

20

18

Blackcurrants

20

18

Redcurrants

20

15

Blackberries and mulberries

20

15

Other

20

18

Other

Containing added sugar or other sweetening matter

With a sugar content exceeding 13 % by weight

Tropical fruit and tropical nuts

26 + AGR

26 + AD S/Z

Other

26 + AGR

26 + AD S/Z

Other

Tropical fruit and tropical nuts

26

26

Other

26

26

Other

Fruit of the species Vaccinium myrtillus

20

15

Fruit of the species Vaccinium myrtilloides and Vaccinium angustifolium

20

4

Cherries

Sour cherries (Prunus cerasus)

20

18

Other

20

18

Tropical fruit and tropical nuts

20

18

Other

20

18

Fruit and nuts, 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

Cherries

11

—

Strawberries

11

—

Other

Apricots

16

—

Oranges

16

—

Papaws (papayas)

3

5,5

Fruit of the species Vaccinium myrtillus

11

8

Blackcurrants

11

—

Raspberries

11

—

Guavas, mangoes, mangosteens, tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola, pitahaya and tropical nuts

11

—

Other

11

—

Fruit, dried, other than that of heading Nos 0801 to 0806; mixtures of nuts or dried fruits of this chapter

Apricots

9

7

Prunes

18

12

Apples

10

8

Other fruit

Peaches, including nectarines

9

7

Pears

10

8

Papaws (papayas)

2

4

Tamarinds

Free

6

Cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola and pitahaya

8

6

Other

8

6

Mixtures of nuts or dried fruits of this chapter

Fruit salads of dried fruit, other than that of heading Nos 0801 to 0806

Not containing prunes

Of papaws (papayas), tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola and pitahaya

9

8

Other

9

8

Containing prunes

12

12

Mixtures exclusively of dried nuts of heading Nos 0801 and 0802

Of tropical nuts

8

8

Other

8

8

Other mixtures

Not containing prunes or figs

10

10

Other

12

12

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

2

2

CHAPTER 9 COFFEE, TEA, MATE AND SPICES

Notes

1. Mixtures of the products of heading Nos 0904 to 0910 are to be classified as follows: (a) mixtures of two or more of the products of the same heading are to be classified within that heading; (b) mixtures of two or more of the products of different headings are to be classified within heading No 0910. The addition of other substances to the products of heading Nos 0904 to 0910 (or to the mixtures referred to in paragraph (a) or (b) above) shall not affect their classification provided the resulting mixtures retain the essential character of the goods of those headings. Otherwise such mixtures are not classified within this chapter; those constituting mixed condiments or mixed seasonings are classified within heading No 2103.

2. This chapter does not cover cubeb pepper (Piper cubeba) or other products of heading No 1211.

Additional note

1. The rate of duty applicable to mixtures referred to in note 1 (a) shall be the one applicable to the component having the highest rate.

autonomous (%) or levy (AGR)

conventional (%)

Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion

Coffee, not roasted

Not decaffeinated

4

5

Decaffeinated

10

13

Coffee, roasted

Not decaffeinated

12

15

Decaffeinated

15

18

Coffee husks and skins

7

13

Coffee substitutes containing coffee

30

18

Tea, whether or not flavoured

Green tea (not fermented) in immediate packings of a content not exceeding 3 kg

23

5

Other green tea (not fermented)

10,8

Free

Black tea (fermented) and partly fermented tea, in immediate packings of a content not exceeding 3 kg

Free

5

Other black tea (fermented) and other partly fermented tea

10,8

Free

Maté

25

Free

Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta

Pepper

Neither crushed nor ground

For the industrial manufacture of essential oils or resinoids

Free

Free

Other

Free

10

Crushed or ground

4

12,5

Fruits of the genus Capsicum or of the genus Pimenta, dried or crushed or ground

Neither crushed nor ground

Sweet peppers

16

12

Other

Of the genus Capsicum, for the manufacture of capsicin or capsicum oleoresin dyes

Free

Free

For the industrial manufacture of essential oils or resinoids

Free

Free

Other

5

10

Crushed or ground

5

12

Vanilla

11,5

11,5

Cinnamon and cinnamon-tree flowers

Neither crushed nor ground

Free

8

Crushed or ground

Free

8

Cloves (whole fruit, cloves and stems)

10

15

Nutmeg, mace and cardamoms

Nutmeg

Neither crushed nor ground, for the industrial manufacture of essential oils or resinoids

Free

Free

Other

5

10

Mace

Neither crushed nor ground

20

Free

Crushed or ground

4

8

Cardamoms

20

Free

Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries

Seeds of anise or badian

Seeds of anise

Free

10

Seeds of badian

10

—

Seeds of coriander

5

Free

Seeds of cumin

Neither crushed nor ground

For the industrial manufacture of essential oils or resinoids

Free

—

Other

Free

—

Crushed or ground

Free

10

Seeds of caraway

Neither crushed nor ground

For the industrial manufacture of essential oils or resinoids

Free

—

Other

Free

—

Crushed or ground

Free

10

Seeds of fennel; juniper berries

Neither crushed nor ground

For the industrial manufacture of essential oils or resinoids

Free

—

Other

Free

—

Crushed or ground

Free

10

Ginger, saffron, turmeric (curcuma), thyme, bay leaves, curry and other spices

Ginger

Whole roots, pieces or slices

For the industrial manufacture of essential oils or resinoids

Free

Other

Free

Other

Free

Saffron

Neither crushed nor ground

10

—

Crushed or ground

10

—

Turmeric (curcuma)

Free

Free

Thyme; bay leaves

Thyme

Neither crushed nor ground

Wild thyme (Thymus serpyllum)

Free

—

Other

7

—

Crushed or ground

8,5

—

Bay leaves

7

—

Curry

25

Free

Other spices

Mixtures referred to in note 1 (b) to this chapter

Neither crushed nor ground

12,5

20

Crushed or ground

12,5

25

Other

Fenugreek seed

Free

Free

Other

Neither crushed nor ground

12,5

20

Crushed or ground

12,5

25

CHAPTER 10 CEREALS

Notes

1. (a) The products specified in the headings of this chapter are to be classified within those headings only if grains are present, whether or not in the ear or on the stalk. (b) The chapter does not cover grains which have been hulled or otherwise worked. However, rice, husked, milled, polished, glazed, parboiled or broken remains classified within heading No 1006.

2. Heading No 1005 does not cover sweet corn (Chapter 7).

Subheading note

1. The term durum wheat means wheat of the species Triticum durum and the hybrids derived from the inter-specific crossing of Triticum durum which have the same number (28) of chromosomes as that species.

Additional notes

1. The following terms shall have the meanings hereunder assigned to them: (a) round grain rice (subheadings 10061021, 10061092, 10062011, 10062092, 10063021, 10063042, 10063061 and 10063092): rice, the grains of which are of a length not exceeding 5,2 mm and of a length/width ratio of less than 2; (b) medium grain rice (subheadings 10061023, 10061094, 10062013, 10062094, 10063023, 10063044, 10063063 and 10063094): rice, the grains of which are of a length exceeding 5,2 mm but not exceeding 6,0 mm and of a length/width ratio of less than 3; (c) long grain rice (subheadings 10061025, 10061027, 10061096, 10061098, 10062015, 10062017, 10062096, 10062098, 10063025, 10063027, 10063046, 10063048, 10063065, 10063067, 10063096 and 10063098): rice, the grains of which are of a length exceeding 6,0 mm; (d) paddy rice (subheadings 10061021, 10061023, 10061025, 10061027, 10061092, 10061094, 10061096 and 10061098): rice which has retained its husk after threshing; (e) husked rice (subheadings 10062011, 10062013, 10062015, 10062017, 10062092, 10062094, 10062096 and 10062098): rice from which only the husk has been removed. Examples of rice falling within this definition are those with the commercial descriptions brown rice, cargo rice, loonzain and riso sbramato; (f) semi-milled rice(subheadings 10063021, 10063023, 10063025, 10063027, 10063042, 10063044, 10063046 and 10063048): rice from which the husk, part of the germ and the whole or part of the outer layers of the pericarp, but not the inner layers, have been removed; (g) wholly milled rice (subheadings 10063061, 10063063, 10063065, 10063067, 10063092, 10063094, 10063096 and 10063098): rice from which the husk, the whole of the outer and inner layers of the pericarp, the whole of the germ in the case of long or medium grain rice, and at least part thereof in the case of round grain rice, have been removed, but in which longitudinal white striations may remain on not more than 10 % of the grains; (h) broken rice (subheading 100640): grain fragments the length of which does not exceed three-quarters of the average length of the whole grain.

2. Levies applicable to mixtures of cereals: A. The levy applicable to mixtures composed of two of the cereals falling within heading Nos 1001 to 1005 and 1007 and 1008 shall be that applicable: (a) to the component cereal predominating by weight, when that cereal represents at least 90 % of the weight of the mixture; (b) to the component cereal liable to the higher levy, when neither of the two component cereals represents at least 90 % of the weight of the mixture. B. Where a mixture is composed of more than two of the cereals falling within heading Nos 1001 to 1005 and 1007 and 1008, and where several cereals each represent more than 10 % of the weight of the mixture, the levy applicable to the mixture shall be the highest of the levies applicable to such cereals, even when the amount of the levy is the same for two or more of the cereals. Where a single cereal represents more than 10 % of the weight of the mixture, the levy to be applied shall be that applicable to such cereal. C. The levy applicable to mixtures composed of the cereals falling within heading Nos 1001 to 1005, 1007 and 1008 and not governed by the above rules shall be the higher or highest of the levies applicable to the cereals composing the mixture concerned, even when the amount of the levy is the same for two or more of the cereals. D. The levy applicable to mixtures composed of one or more of the cereals falling within heading Nos 1001 to 1005, 1007 and 1008 and of one or more of the products falling within subheadings 10061021, 10061023, 10061025, 10061027, 10061092, 10061094, 10061096, 10061098, 100620, 100630 and 100640 shall be that applicable to the component cereal or product liable to the higher or highest levy. E. The levy applicable to mixtures composed of rice of subheadings 10061021, 10061023, 10061025, 10061027, 10061092, 10061094, 10061096, 10061098, 100620 and 100630, classifiable under several different processing groups or stages, or of rice classifiable under one or more different processing groups or stages and of broken rice, shall be that applicable: (a) to the component predominating by weight, when that component represents at least 90 % of the weight of the mixture; (b) to the component liable to the higher or highest levy, when no component represents at least 90 % of the weight of the mixture. F. Where this method of assessing the levy cannot be applied, the levy to be applied to such mixtures shall be that determined by the tariff classification of the mixtures.

autonomous (%) or levy (AGR)

conventional (%)

Wheat and meslin

Durum wheat

20 (AGR)

—

Other

Spelt for sowing

20

—

Other spelt, common wheat and meslin

Common wheat and meslin seed

20 (AGR)

—

Other

20 (AGR)

—

Rye

16 (AGR)

—

Barley

Seed

13 (AGR)

—

Other

13 (AGR)

—

Oats

13 (AGR)

—

Maize (corn)

Seed

Hybrid

Double hybrids and top cross hybrids

Free

4

Three-cross hybrids

Free

4

Simple hybrids

Free

4

Other

Free

4

Other

9 (AGR)

—

Other

9 (AGR)

—

Rice

Rice in the husk (paddy or rough)

For sowing

12

—

Other

Parboiled

Round grain

12 (AGR)

—

Medium grain

12 (AGR)

—

Long grain

Of a length/width ratio greater than 2 but less than 3

12 (AGR)

—

Of a length/width ratio equal to or greater than 3

12 (AGR)

—

Other

Round grain

12 (AGR)

—

Medium grain

12 (AGR)

—

Long grain

Of a length/width ratio greater than 2 but less than 3

12 (AGR)

—

Of a length/width ratio equal to or greater than 3

12 (AGR)

—

Husked (brown) rice

Parboiled

Round grain

12 (AGR)

—

Medium grain

12 (AGR)

—

Long grain

Of a length/width ratio greater than 2 but less than 3

12 (AGR)

—

Of a length/width ratio equal to or greater than 3

12 (AGR)

—

Other

Round grain

12 (AGR)

—

Medium grain

12 (AGR)

—

Long grain

Of a length/width ratio greater than 2 but less than 3

12 (AGR)

—

Of a length/width ratio equal to or greater than 3

12 (AGR)

—

Semi-milled or wholly milled rice, whether or not polished or glazed

Semi-milled rice

Parboiled

Round grain

16 (AGR)

—

Medium grain

16 (AGR)

—

Long grain

Of a length/width ratio greater than 2 but less than 3

16 (AGR)

—

Of a length/width ratio equal to or greater than 3

16 (AGR)

—

Other

Round grain

16 (AGR)

—

Medium grain

16 (AGR)

—

Long grain

Of a length/width ratio greater than 2 but less than 3

16 (AGR)

—

Of a length/width ratio equal to or greater than 3

16 (AGR)

—

Wholly milled rice

Parboiled

Round grain

16 (AGR)

—

Medium grain

16 (AGR)

—

Long grain

Of a length/width ratio greater than 2 but less than 3

16 (AGR)

—

Of a length/width ratio equal to or greater than 3

16 (AGR)

—

Other

Round grain

16 (AGR)

—

Medium grain

16 (AGR)

—

Long grain

Of a length/width ratio greater than 2 but less than 3

16 (AGR)

—

Of a length/width ratio equal to or greater than 3

16 (AGR)

—

Broken rice

16 (AGR)

—

Grain sorghum

Hybrids for sowing

10

—

Other

8 (AGR)

—

Buckwheat, millet and canary seed; other cereals

Buckwheat

10 (AGR)

—

Millet

8 (AGR)

—

Canary seed

8 (AGR)

—

Other cereals

Triticale

8 (AGR)

—

Other

8 (AGR)

—

CHAPTER 11 PRODUCTS OF THE MILLING INDUSTRY; MALT; STARCHES; INULIN; WHEAT GLUTEN

Notes

1. This chapter does not cover: (a) roasted malt put up as coffee substitutes (heading No 0901 or 2101); (b) prepared flours, meals or starches of heading No 1901; (c) corn flakes and other products of heading No 1904; (d) vegetables, prepared or preserved, of heading No 2001, 2004 or 2005; (e) pharmaceutical products (Chapter 30); or (f) starches having the character of perfumery, cosmetic or toilet preparations (Chapter 33).

2. (A) Products from the milling of the cereals listed in the table below fall within this chapter if they have, by weight on the dry product: (a) a starch content (determined by the modified Ewers polarimetric method) exceeding that indicated in column 2; and (b) an ash content (after deduction of any added minerals) not exceeding that indicated in column 3. Otherwise, they fall within heading No 2302. However, germ of cereals, whole, rolled, flaked or ground, falls in all cases within heading No 1104. (B) Products falling within this chapter under the above provisions shall be classified within heading No 1101 or 1102 if the percentage passing through a woven metal wire cloth sieve with the aperture indicated in column 4 or 5 is not less, by weight, than that shown against the cereal concerned. Otherwise, they fall within heading No 1103 or 1104. Cereal Starch content Ash content Rate of passage through a sieve with an aperture of 315 micrometres (microns) 500 micrometres (microns) (1) (2) (3) (4) (5) Wheat and rye 45 % 2,5 % 80 % — Barley 45 % 3 % 80 % — Oats 45 % 5 % 80 % — Maize (corn) and grain sorghum 45 % 2 % — 90 % Rice 45 % 1,6 % 80 % — Buckwheat 45 % 4 % 80 % — Other cereals 45 % 2 % 50 % —

3. For the purposes of heading No 1103, the terms groats and meal mean products obtained by the fragmentation of cereal grains, of which: (a) in the case of maize (corn) products, at least 95 % by weight passes through a woven metal wire cloth sieve with an aperture of 2 mm; (b) in the case of other cereal products, at least 95 % by weight passes through a woven metal wire cloth sieve with an aperture of 1,25 mm.

Additional notes

1. In accordance with Regulation (EEC) No 3324/80, the import duty applicable to mixtures falling within this chapter shall be calculated as follows: (a) in mixtures where one of the components represents at least 90 % by weight, the rate applicable to that component applies; (b) in other mixtures, the rate applicable shall be that of the component which results in the highest amount of import duty.

2. For the purposes of heading No 1106, the terms flour, meal and powder mean products obtained by milling or some other fragmentation process from dried leguminous vegetables of heading No 0713, from sago or roots or tubers of heading No 0714 or from products of Chapter 8, of which: (a) in the case of dried leguminous vegetables, sago, roots, tubers and products of Chapter 8 (excluding nuts of heading Nos 0801 and 0802), at least 95 % by weight passes through a woven metal wire cloth sieve with an aperture of 2 mm. (b) in the case of nuts of heading Nos 0801 and 0802, at least 50 % by weight passes through a woven metal wire cloth sieve with an aperture of 2,5 mm.

autonomous (%) or levy (AGR)

conventional (%)

Wheat or meslin flour

Wheat flour

Of durum wheat

30 (AGR)

—

Of common wheat and spelt

30 (AGR)

—

Meslin flour

13 (AGR)

—

Cereal flours other than of wheat or meslin

Rye flour

8 (AGR)

—

Maize (corn) flour

Of a fat content not exceeding 1,5 % by weight

8 (AGR)

—

Other

8 (AGR)

—

Rice flour

14 (AGR)

—

Other

Barley flour

8 (AGR)

—

Oat flour

8 (AGR)

—

Other

8 (AGR)

—

Cereal groats, meal and pellets

Groats and meal

Of wheat

Durum wheat

30 (AGR)

—

Common wheat and spelt

30 (AGR)

—

Of oats

23 (AGR)

—

Of maize (corn)

Of a fat content not exceeding 1,5 % by weight

23 (AGR)

—

Other

23 (AGR)

—

Of rice

23 (AGR)

—

Of other cereals

Of rye

25 (AGR)

—

Of barley

23 (AGR)

—

Other

23 (AGR)

—

Pellets

Of wheat

30 (AGR)

—

Of other cereals

Of rye

25 (AGR)

—

Of barley

23 (AGR)

—

Of oats

23 (AGR)

—

Of maize

23 (AGR)

—

Of rice

23 (AGR)

—

Other

23 (AGR)

—

Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading No 1006; germ of cereals, whole, rolled, flaked or ground

Rolled or flaked grains

Of barley

Rolled

23 (AGR)

—

Flaked

28 (AGR)

—

Of oats

Rolled

23 (AGR)

—

Flaked

28 (AGR)

—

Of other cereals

Of wheat

30 (AGR)

—

Of rye

25 (AGR)

—

Of maize

23 (AGR)

—

Other

Flaked rice

23 (AGR)

—

Other

23 (AGR)

—

Other worked grains (for example, hulled, pearled, sliced or kibbled)

Of barley

Hulled (shelled or husked)

23 (AGR)

—

Hulled and sliced or kibbled (Grütze or grutten)

23 (AGR)

—

Pearled

23 (AGR)

—

Not otherwise worked than kibbled

23 (AGR)

—

Other

23 (AGR)

—

Of oats

Hulled (shelled or husked)

23 (AGR)

—

Hulled and sliced or kibbled (Grütze or grutten)

23 (AGR)

—

Pearled

23 (AGR)

—

Not otherwise worked than kibbled

23 (AGR)

—

Other

23 (AGR)

—

Of maize (corn)

Hulled (shelled or husked), whether or not sliced or kibbled

23 (AGR)

—

Pearled

23 (AGR)

—

Not otherwise worked than kibbled

23 (AGR)

—

Other

23 (AGR)

—

Of other cereals

Hulled (shelled or husked), whether or not sliced or kibbled

Of wheat

25 (AGR)

—

Of rye

25 (AGR)

—

Other

25 (AGR)

—

Pearled

Of wheat

25 (AGR)

—

Of rye

25 (AGR)

—

Other

25 (AGR)

—

Not otherwise worked than kibbled

Of wheat

30 (AGR)

—

Of rye

25 (AGR)

—

Other

23 (AGR)

—

Other

Of wheat

23 (AGR)

—

Of rye

23 (AGR)

—

Other

23 (AGR)

—

Germ of cereals, whole, rolled, flaked or ground

Of wheat

30 (AGR)

—

Of other cereals

30 (AGR)

—

Flour, meal, flakes, granules and pellets of potatoes

Flour and meal

19

—

Flakes, granules and pellets

19

—

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

Flour and meal of the dried leguminous vegetables of heading No 0713

12

Flour and meal of sago, roots or tubers of heading No 0714

Denatured

28 (AGR)

—

Other

28 (AGR)

—

Flour, meal and powder of the products of Chapter 8

Of bananas

17

17

Other

13

—

Malt, whether or not roasted

Not roasted

Of wheat

In the form of flour

20 (AGR)

—

Other

20 (AGR)

—

Other

In the form of flour

20 (AGR)

—

Other

20 (AGR)

—

Roasted

20 (AGR)

—

Starches; inulin

Starches

Wheat starch

28 (AGR)

—

Maize (corn) starch

27 (AGR)

—

Potato starch

25 (AGR)

—

Manioc (cassava) starch

28 (AGR)

Other starches

Rice starch

25 (AGR)

—

Other

28 (AGR)

—

Inulin

30

—

Wheat gluten, whether or not dried

27 (AGR)

—

CHAPTER 12 OIL SEEDS AND OLEAGINOUS FRUITS; MISCELLANEOUS GRAINS, SEEDS AND FRUIT; INDUSTRIAL OR MEDICINAL PLANTS; STRAW AND FODDER

Notes

1. Heading No 1207 applies inter alia to palm nuts and kernels, cotton seeds, castor oil seeds, sesamum seeds, mustard seeds, safflower seeds, poppy seeds and shea nuts (karite nuts). It does not apply to products of heading No 0801 or 0802 or to olives (Chapter 7 or 20).

2. Heading No 1208 applies not only to non-defatted flours and meals but also to flours and meals which have been partially defatted or defatted and wholly or partially refatted with their original oils. It does not, however, apply to residues of heading Nos 2304 to 2306.

3. For the purposes of heading No 1209, beet seeds, grass and other herbage seeds, seeds of ornamental flowers, vegetable seeds, seeds of forest trees, seeds of fruit trees, seeds of vetches (other than those of the species Vicia fabd) or of lupines are to be regarded as seeds of a kind used for sowing. Heading No 1209 does not, however, apply to the following even if for sowing: (a) leguminous vegetables or sweet corn (Chapter 7); (b) spices or other products of Chapter 9; (c) cereals (Chapter 10); or (d) products of heading Nos 1201 to 1207 or 1211.

4. Heading No 1211 applies inter alia to the following plants or parts thereof: basil, borage, ginseng, hyssop, liquorice, ail species of mint, rosemary, rue, sage and wormwood. Heading No 1211 does not, however, apply to: (a) medicaments of Chapter 30; (b) perfumery, cosmetic or toilet preparations of Chapter 33; or (c) insecticides, fungicides, herbicides, disinfectants or similar products of heading No 3808.

5. For the purposes of heading No 1212, the term seaweeds and other algae does not include: (a) dead single-cell micro-organisms of heading No 2102; (b) cultures of micro-organisms of heading No 3002; or (c) fertilizers of heading No 3101 or 3105.

autonomous (%) or levy (AGR)

conventional (%)

Soya beans, whether or not broken

For sowing

Free

Free

Other

Free

Free

Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken

In shell

For sowing

Free

Free

Other

Free

Free

Shelled, whether or not broken

Free

Free

Copra

Free

Free

Linseed, whether or not broken

For sowing

Free

Free

Other

Free

Free

Rape or colza seeds, whether or not broken

For sowing

Free

Free

Other

Free

Free

Sunflower seeds, whether or not broken

For sowing

Free

Free

Other

Shelled; in grey and white striped shell

Free

Free

Other

Free

Free

Other oil seeds and oleaginous fruits, whether or not broken

Palm nuts and kernels

For sowing

Free

Free

Other

Free

Free

Cotton seeds

For sowing

Free

Free

Other

Free

Free

Castor oil seeds

For sowing

Free

—

Other

Free

—

Sesamum seeds

For sowing

Free

Free

Other

Free

Free

Mustard seeds

For sowing

Free

Free

Other

Free

Free

Safflower seeds

For sowing

Free

Free

Other

Free

Free

Other

Poppy seeds

For sowing

Free

Free

Other

Free

Free

Shea nuts (karite nuts)

For sowing

Free

Free

Other

Free

Free

Other

For sowing

Free

Free

Other

Hemp seeds

Free

Free

Other

Free

Free

Flours and meals of oil seeds or oleaginous fruits, other than those of mustard

Of soya beans

10

7

Other

Free

—

Seeds, fruit and spores, of a kind used for sowing

Beet seed

Sugar beet seed

15

13

Other

15

13

Seeds of forage plants, other than beet seed

Lucerne (alfalfa) seed

2,5

5

Clover (Trifolium spp.) seed

Red clover (Trifolium pratense L.)

2

4

Other

2

4

Fescue seed

Meadow fescue (Festuca pratensis Huds.) seed

2

4

Red fescue (Festuca rubra L.) seed

2

4

Other

2,5

5

Kentucky blue grass (Poa pratensis L.) seed

2

4

Rye grass (Lolium multiflorum Lam., Lolium perenne L.) seed

Italian ryegrass (including westerwolds) (Lolium multiflorum Lam.).

2

4

Perennial ryegrass (Lolium perenne L.)

2

4

Timothy grass seed

2

4

Other

Vetch seed; seeds of the genus Poa (Poa palustris L., Poa trivialis L.); cocksfoot grass (Dactylis glomerata L.); bent grass (Agrostis)

2

4

Lupine seed

2,5

5

Other

2,5

5

Seeds of herbaceous plants cultivated principally for their flowers

3

6

Other

Vegetable seeds

Kohlrabi seeds (Brassica oleracea L. var. caulorapa and gongylodes L.)

3

6

Other

4

7

Other

Forest-tree seeds

10

Free

Other

Seeds of plants cultivated principally for their flowers, other than those of subheading No 120930

3

6

Other

4

7

Hop cones, fresh or dried, whether or not ground, powdered or in the form of pellets; lupulin

Hop cones, neither ground nor powdered nor in the form of pellets

12

9

Hop cones, ground, powdered or in the form of pellets; lupulin

Hop cones, ground, powdered or in the form of pellets, with higher lupulin content; lupulin

12

9

Other

12

9

Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes, fresh or dried, whether or not cut, crushed or powdered

Liquorice roots

2

—

Ginseng roots

Free

Free

Other

Pyrethrum (flowers, leaves, stems, peel and roots)

Free

3

Tonquin beans

3

8

Mint (stems and leaves)

Free

Free

Linden (flowers and leaves)

Free

Free

Verbena (leaves and tops)

Free

Free

Wild marjoram (Origanum vulgare) (branches, stems and leaves)

Free

Free

Sage (Salvia officinalis) (leaves and flowers)

Free

Free

Other

Free

Free

Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety Cichorium intybus sativum) of a kind used primarily for human consumption, not elsewhere specified or included

Locust beans, including locust bean seeds

Locust beans

8

—

Locust bean seeds

Not decorticated, crushed or ground

2

—

Other

9

—

Seaweeds and other algae

Free

2

Apricot, peach or plum stones and kernels

5

4

Other

Sugar beet

Fresh

12 (AGR)

—

Dried or powdered

12 (AGR)

—

Sugar cane

Free (AGR)

—

Other

Chicory roots

2

2

Other

Free

Free

Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets

Free

Free

Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets

Lucerne (alfalfa) meal and pellets

Free

Free

Other

Mangolds, swedes and other fodder roots

9

—

Other

In the form of pellets

Free

Free

Other

Free

Free

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

Note

1. Heading No 1302 applies inter alia to liquorice extract and extract of pyrethrum, extract of hops, extract of aloes and opium. The heading does not apply to: (a) liquorice extract containing more than 10 % by weight of sucrose or put up as confectionery (heading No 1704); (b) malt extract (heading No 1901); (c) extracts of coffee, tea or mate (heading No 2101); (d) vegetable saps or extracts constituting alcoholic beverages or compound alcoholic preparations of a kind used for the manufacture of beverages (Chapter 22); (e) camphor, glycyrrhizin or other products of heading No 2914 or 2938; (f) medicaments of heading No 3003 or 3004 or blood-grouping reagents (heading No 3006); (g) tanning or dyeing extracts (heading No 3201 or 3203); (h) essential oils, concretes, absolutes resinoids or aqueous distillates or aqueous solutions of essential oils (Chapter 33); or (ij) natural rubber, balata, gutta-percha, guayule, chicle or similar natural gums (heading No 4001).

autonomous (%) or levy (AGR)

conventional (%)

Lac; natural gums, resins, gum-resins and balsams

Lac

Free

Free

Gum arabic

Free

Free

Other

Chios mastic (mastic of the tree of the species Pistacia lentiscus)

Free

Free

Other

Free

Free

Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products

Vegetable saps and extracts

Opium

Free

Free

Of liquorice

10

5

Of hops

6

5

Of pyrethrum or of the roots of plants containing rotenone

Free

5

Other

Of Quassia amara; aloes and manna

Free

Free

Intermixtures of vegetable extracts, for the manufacture of beverages or of food preparations

Free

5

Other

Medicinal

Free

2,5

Other

Free

Free

Pectic substances, pectinates and pectates

Dry

24

Other

14

—

Mucilages and thickeners, whether or not modified, derived from vegetable products

Agar-agar

4

2,5

Mucilages and thickeners, whether or not modified, derived from locust beans, locust bean seeds or guar seeds

Of locust beans or locust bean seeds

6

3

Of guar seeds

Free

Free

Other

Free

Free

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

Notes

1. This chapter does not cover the following products which are to be classified within Section XI: vegetable materials or fibres of vegetable materials of a kind used primarily in the manufacture of textiles, however prepared, or other vegetable materials which have undergone treatment so as to render them suitable for use only as textile materials.

2. Heading No 1401 applies inter alia to bamboos (whether or not split, sawn lengthwise, cut to length, rounded at the ends, bleached, rendered non-inflammable, polished or dyed), split osier, reeds and the like, to rattan cores and to drawn or split rattans. The heading does not apply to chipwood (heading No 4404).

3. Heading No 1402 does not apply to wood wool (heading No 4405).

4. Heading No 1403 does not apply to prepared knots or tufts for broom or brush making (heading No 9603).

autonomous (%) or levy (AGR)

conventional (%)

Vegetable materials of a kind used primarily for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark)

Bamboos

Free

Free

Rattans

Free

Free

Other

Free

Free

Vegetable materials of a kind used primarily as stuffing or as padding (for example, kapok, vegetable hair and eel-grass), whether or not put up as a layer with or without supporting material

Kapok

Raw

Free

Other

Put up as a layer with supporting material

Free

Other

Free

Other

Vegetable hair

Free

Free

Other

Free

Free

Vegetable materials of a kind used primarily in brooms or in brushes (for example, broomcorn, piassava, couch-grass and istle), whether or not in hanks or bundles

Broomcorn (Sorghum vulgare var. technicum)

Free

Free

Other

Free

Free

Vegetable products not elsewhere specified or included

Raw vegetable materials of a kind used primarily in dyeing or tanning

Free

Free

Cotton linters

Free

Free

Other

—

Free

SECTION III ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES

CHAPTER 15 ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES

Notes

1. This chapter does not cover: (a) pig fat or poultry fat of heading No 0209; (b) cocoa butter, fat and oil (heading No 1804); (c) edible preparations containing by weight more than 15 % of the products of heading No 0405 (generally Chapter 21); (d) greaves (heading No 2301) and residues of heading Nos 2304 to 2306; (e) fatty acids in an isolated state, prepared waxes, medicaments, paints, varnishes, soap, perfumery, cosmetic or toilet preparations, sulphonated oils or other goods of Section VI; or (f) factice derived from oils (heading No 4002).

2. Heading No 1509 does not apply to oils obtained from olives by solvent extraction (heading No 1510).

3. Heading No 1518 does not cover fats or oils or their fractions, merely denatured, which are to be classified in the heading appropriate to the corresponding undenatured fats and oils and their fractions.

4. Soap-stocks, oil foots and dregs, stearin pitch, glycerol pitch and wool grease residues fall within heading No 1522.

Additional notes

1. For the purposes of subheadings 150710, 150810, 15100010, 151110, 151211, 151221, 151311, 151321, 151410, 151511, 151521, 15155011, 15155019, 15156010, 15159021, 15159029, 15159040 to 15159059 and 15180031: (a) fixed vegetable oils, fluid or solid, obtained by pressure, shall be considered as crude if they have undergone no other processing than: decantation within the normal time limits, centrifugation or filtration, provided that, in order to separate the oils from their solid constituents, only mechanical force, such as gravity, pressure or centrifugal force, has been employed (excluding any adsorption filtering process or any other physical or chemical process); (b) fixed vegetable oils, fluid or solid, obtained by extraction shall continue to be considered as crude when they cannot be distinguished, by their colour, odour or taste, nor by recognized special analytical properties, from vegetable oils and fats obtained by pressure; (c) the expression crude oils shall be taken to extend to de-gummed soya bean oil and to cotton seed oil from which the gossypol has been removed.

2. A. Heading Nos 1509 and 1510 cover only oils derived solely from the treatment of olives the analytical characteristics of the acidic and sterol composition of which are as follows: Table I Fatty acid composition as percentage of total fatty acids M = maximum. Fatty acids Percentages Myristic acid M 0,1 Linolenic acid M 0,9 Arachidic acid M 0,7 Eicosenoic acid M 0,5 Behenic acid M 0,3 Lignoceric acid M 0,5 Table II Sterol composition as percentage of total sterols m = minimum. M = maximum. Sterols Percentages Cholesterol M 0,5 Brassicasterol M 0,2 Campesterol M 4,0 Stigmasterol < Campesterol Betasitosterol m 93,0 Delta- 7-stigmasterol M 0,5 Heading Nos 1509 and 1510 do not cover chemically altered olive oil (in particular re-esterified olive oil) and mixtures of olive oil with other oils. The presence of re-esterified olive oil or other oils is ascertained using the methods set out in Annexes V, VIII, X A and X B to Regulation (EEC) No 2568/91. B. Subheading 150910 covers only olive oils defined in Sections I and II obtained solely using mechanical or other physical means under conditions, and particularly thermal conditions, that do not lead to deterioration of the oil, and which have undergone no treatment other than washing, decantation, centrifugation or filtration. Oils derived from olives using solvents fall within heading 1510. I. For the purposes of subheading 15091010, virgin lampante olive oil whatever its acidity, means olive oil with: (a) a wax content not exceeding 350 mg/kg; (b) an erythrodiol and uvaol content not exceeding 4,5 %; (c) a content in saturated fatty acids at the 2-position in the triglycerides not exceeding 1,3 %; (d) the sum of transoleic isomers lower than 0,10 % and the sum of translinoleic + translinolenic isomers lower than 0,10 %; and (e) one of the following characteristics: 1. a periode number exceeding 20 meq O2/kg; 2. a content in volatile halogenated solvents exceeding 0,1 mg/kg for any one solvent; 3. a K270 extinction coefficient higher than 0,250 and, after treatment of the oil with activated alumina, not higher than 0,11. In point of fact some oils having a free fatty acid content, expressed as oleic acid, of more than 3,3 g per 100 g may, after passage through activated alumina, in accordance with the method set out in Annex IX to Regulation (EEC) No 2568/91, may have a K270 extinction coefficient higher than 0,10. If so, after neutralization and decolorization in the laboratory, in accordance with the method set out in Annex XIII to the aforementioned Regulation, they must have the following characteristics: a K270 extinction coefficient not higher than 1,20, an extinction coefficient variation (delta K) in the 270 nm region, higher than 0,01 but not higher than 0,16, i.e.: ΔK = Km - 0,5 (Km-4 + Km+4) Km = the extinction coefficient at the wavelength of the maximum of the absorption curve in the 270 nm region, and Km-4 and Km+4 = the extinction coefficients at wavelengths 4 nm lower and higher than the Km wavelength; 4. organoleptic characteristics which include detectable defects exceeding the limits of acceptability and a panel test score lower than 3,5 in accordance with Annex XII to Regulation (EEC) No 2568/91. II. For the purposes of subheading 15091090, virgin oil means olive oil having the following characteristics: (a) an acid content, expressed as oleic acid, not exceeding 3,3 g per 100 g; (b) a peroxide number not exceeding 20 meq O2/kg; (c) a wax content not exceeding 250 mg/kg; (d) a content in volatile halogenated solvents not exceeding 0,2 mg/kg overall and not exceeding 0,1 mg/kg for each solvent; (e) a K270 extinction coefficient not higher than 0,250 and, after treatment of the oil with activated alumina, not higher than 0,10; (f) an extinction coefficient variation (delta K), in the 270 nm region, not higher than 0,01; (g) organoleptic characteristics which may include detectable defects within the limits of acceptability and a panel test score higher than 3,5 in accordance with Annex XII to Regulation (EEC) No 2568/91; (h) an erythrodiol and uvaol content not exceeding 4,5 %; (ij) a content in saturated fatty acids at the 2-position in the triglycerides not exceeding 1,3 %; (k) the sum of transoleic isomers lower than 0,03 % and the sum of translinoleic + translinolenic isomers lower than 0,03 %. C. Subheading 150990 covers olive oil obtained by the treatment of olive oils falling within subheading 15091010 or 15091090, whether or not blended with virgin olive oil, having the following characteristics: (a) an acid content, expressed as oleic acid, not exceeding 3,3 g per 100 g; (b) a wax content not exceeding 350 mg/kg; (c) a K270 extinction coefficient (100) not higher than 1,20; (d) an extinction coefficient variation (Δ K), in the 270 nm region, not higher than 0,16; (e) an erythrodiol and uvaol content not exceeding 4,5 %; (f) a content in saturated fatty acids at the 2-position in the triglycerides not exceeding 1,5 %; (g) the sum of transoleic isomers lower than 0,20 % and the sum of translinoleic + translinolenic isomers lower than 0,30 %. D. For the purposes of subheading 15100010, crude oils means oils, particularly olive residue oils, with the following characteristics: (a) an acid content, expressed as oleic acid, greater than 2 g per 100 g; (b) an erythrodiol and uvaol content exceeding 12 %; (c) a content in saturated fatty acids at the 2-position in the triglycerides not exceeding 1,8 %; (d) the sum of transoleic isomers lower than 0,20 % and the sum of translinoleic + translinolenic isomers lower than 0,10 %. E. Subheading 15100090 covers oils obtained by the treatment of oils falling within subheading 15100010, whether or not blended with virgin olive oil, and oils not having the characteristics of the oils referred to in additional notes 2 B, 2 C and 2 D. The oils falling within this subheading must have a content in saturated fatty acids at the 2-position in the triglycerides not exceeding 2 %, the sum of transoleic isomers lower than 0,4 % and the sum of translinoleic + translinolenic isomers lower than 0,35 %.

3. Subheadings 15220031 and 15220039 do not cover: (a) residues resulting from the treatment of fatty substances containing oil having an iodine index, determined in accordance with the method laid down in Annex XVI to Regulation (EEC) No 2568/91, lower than 70 or higher than 100; (b) residues resulting from the treatment of fatty substances containing oil having an iodine index lower than 70 or higher than 100, of which the peak area representing the retention volume of betasitosterol, determined in accordance with Annex V to Regulation (EEC) No 2568/91, is less than 93 % of the total sterol peak areas.

4. The analytical methods for the determination of the characteristics of the products referred to above are those laid down in the Annexes to Regulation (EEC) No 2568/91.

autonomous (%) or levy (AGR)

conventional (%)

Lard; other pig fat and poultry fat, rendered, whether or not pressed or solvent-extracted

Lard and other pig fat

For industrial uses other than the manufacture of foodstuffs for human consumption

4 (AGR)

3

Other

20 (AGR)

—

Poultry fat

18 (AGR)

18

Fats of bovine animals, sheep or goats, raw or rendered, whether or not pressed or solvent-extracted

For industrial uses other than the manufacture of foodstuffs for human consumption

2

Free

Other

10

5

Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared

Lard stearin and oleostearin

For industrial uses

Free

Free

Other

8

8

Tallow oil for industrial uses other than the manufacture of foodstuffs for human consumption

12

4

Other

12

10

Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified

Fish-liver oils and their fractions

Of a vitamin A content not exceeding 2500 IU/g

6

6

Other

Of halibut

Free

Other

Free

Fats and oils and their fractions, of fish, other than liver oils

Solid fractions

17

—

Other

Free

Free

Fats and oils and their fractions, of marine mammals

Solid fractions

Whale oil and sperm oil

17

—

Other

17

—

Other

2

Free

Wool grease and fatty substances derived therefrom (including lanolin)

Wool grease, crude

6

5

Other

10

4

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

4

2

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

Crude oil, whether or not de-gummed

For technical or industrial uses other than the manufacture of foodstuffs for human consumption

5

—

Other

10

10

Other

For technical or industrial uses other than the manufacture of foodstuffs for human consumption

8

—

Other

15

15

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

Crude oil

For technical or industrial uses other than the manufacture of foodstuffs for human consumption

5

5

Other

10

10

Other

For technical or industrial uses other than the manufacture of foodstuffs for human consumption

8

—

Other

15

15

Olive oil and its fractions, whether or not refined, but not chemically modified

Virgin

Lampante virgin olive oil

20 (AGR)

—

Other

20 (AGR)

—

Other

20 (AGR)

—

Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading No 1509

Crude oils

20 (AGR)

—

Other

20 (AGR)

—

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

Crude oil

For technical or industrial uses other than the manufacture of foodstuffs for human consumption

5

4

Other

9

6

Other

Solid fractions

In immediate packings of a net content of 1 kg or less

20

—

Other

17

—

Other

For technical or industrial uses other than the manufacture of foodstuffs for human consumption

8

—

Other

14

14

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

Sunflower-seed or safflower oil and fractions thereof

Crude oil

For technical or industrial uses other than the manufacture of foodstuffs for human consumption

5

Other

Sunflower-seed oil

10

10

Safflower oil

10

—

Other

For technical or industrial uses other than the manufacture of foodstuffs for human consumption

8

Other

Sunflower-seed oil

15

15

Safflower oil

15

Cotton-seed oil and its fractions

Crude oil, whether or not gossypol has been removed

For technical or industrial uses other than the manufacture of foodstuffs for human consumption

5

—

Other

10

10

Other

For technical or industrial uses other than the manufacture of foodstuffs for human consumption

8

—

Other

15

15

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

Coconut (copra) oil and its fractions

Crude oil

For technical or industrial uses other than the manufacture of foodstuffs for human consumption

4

5

Other

In immediate packings of a net content of 1 kg or less

20

—

Other

10

10

Other

Solid fractions

In immediate packings of a net content of 1 kg or less

20

—

Other

17

—

Other

For technical or industrial uses other than the manufacture of foodstuffs for human consumption

8

—

Other

In immediate packings of a net content of 1 kg or less

20

—

Other

15

—

Palm kernel or babassu oil and fractions thereof

Crude oil

For technical or industrial uses other than the manufacture of foodstuffs for human consumption

Palm kernel oil

5

—

Babassu oil

5

5

Other

In immediate packings of a net content of 1 kg or less

20

—

Other

10

—

Other

Solid fractions

In immediate packings of a net content of 1 kg or less

20

—

Other

17

—

Other

For technical or industrial uses other than the manufacture of foodstuffs for human consumption

8

Other

In immediate packings of a net content of 1 kg or less

20

—

Other

Palm kernel oil

15

—

Babassu oil

15

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

Crude oil

For technical or industrial uses other than the manufacture of foodstuffs for human consumption

5

Other

10

10

Other

For technical or industrial uses other than the manufacture of foodstuffs for human consumption

8

Other

15

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

Linseed oil and its fractions

Crude oil

5

5

Other

For technical or industrial uses other than the manufacture of foodstuffs for human consumption

8

8

Other

15

Maize (corn) oil and its fractions

Crude oil

For technical or industrial uses other than the manufacture of foodstuffs for human consumption

5

—

Other

10

—

Other

For technical or industrial uses other than the manufacture of foodstuffs for human consumption

8

—

Other

15

Castor oil and its fractions

For the production of aminoundecanoic acid for use in the manufacture of synthetic textile fibres or of artificial plastic materials

Free

Free

Other

8

8

Tung oil and its fractions

3

3

Sesame oil and its fractions

Crude oil

For technical or industrial uses other than the manufacture of foodstuffs for human consumption

5

—

Other

10

—

Other

For technical or industrial uses other than the manufacture of foodstuffs for human consumption

8

—

Other

15

Jojoba oil and its fractions

Raw oil

Free

Free

Other

8

4

Other

Oiticica oils; myrtle wax and Japan wax; their fractions

3

Tobacco-seed oil and its fractions

Crude oil

For technical or industrial uses other than the manufacture of foodstuffs for human consumption

5

Free

Other

10

—

Other

For technical or industrial uses other than the manufacture of foodstuffs for human consumption

8

Free

Other

15

Other oils and their fractions

Crude oils

For technical or industrial uses other than the manufacture of foodstuffs for human consumption

5

Other

Solid, in immediate packings of a net content of 1 kg or less

20

—

Solid, other; fluid

10

—

Other

For technical or industrial uses other than the manufacture of foodstuffs for human consumption

8

Other

Solid, in immediate packings of a net content of 1 kg or less

20

—

Solid, other; fluid

15

Animal or 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

Animal fats and oils and their fractions

In immediate packings of a net content of 1 kg or less

20

—

Other

17

Vegetable fats and oils and their fractions

Hydrogenated castor oil, so called opal-wax

12

5,3

Other

In immediate packings of a net content of 1 kg or less

20

—

Other

Colza, linseed, rape seed, sunflower seed, illipe, karite, makore, touloucouna or babassu oils, for technical or industrial uses other than the manufacture of foodstuffs for human consumption

17

Other

Ground-nut, cotton seed, soya beans or sunflower seed oils; other oils containing less than 50 % by weight of free fatty acids and excluding palm kernel, illipe, coconut, colza, rape seed or copaiba oils

17

Other

17

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

Margarine, excluding liquid margarine

Containing more than 10 % but not more than 15 % by weight of milk fats

20,8 + MOB

13 + MOB

Other

25

25

Other

Containing more than 10 % but not more than 15 % by weight of milk fats

20,8 + MOB

13 + MOB

Other

Fixed vegetable oils, fluid, mixed

15

15

Edible mixtures or preparations of a kind used as mould release preparations

10

4,6

Other

25

25

Animal or vegetable fats and oils and their fractions, boiled, oxidized, dehydrated, sulphurized, 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 vegetable fats or oils or of fractions of different fats or oils of this chapter, not elsewhere specified or included

Linoxyn

20

12

Fixed vegetable oils, fluid, mixed, for technical or industrial uses other than the manufacture of foodstuffs for human consumption

Crude

5

5

Other

8

8

Other

Animal or vegetable fats and oils and their fractions, boiled, oxidized, dehydrated, sulphurized, blown, polymerized by heat in vaccum or in inert gas or otherwise chemically modified, excluding those of heading No 1516

15

12

Other

Inedible mixtures or preparations of animal or of animal and vegetable fats and oils and their fractions

2

12

Other

15

12

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

Industrial monocarboxylic fatty acids; acid oils from refining

Stearic acid

12

8

Oleic acid

10

7

Tall oil fatty acids

8

4,5

Other

Distilled fatty acids

8

4,5

Fatty acid distillate

8

4,5

Other

8

4,5

Industrial fatty alcohols

13

6

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

Glycerol (glycerine), crude; glycerol waters and glycerol lyes

3

1,5

Other, including synthetic glycerol

10

6

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

Vegetable waxes

Raw

Free

Free

Other

3

4

Other

Spermaceti, whether or not refined or coloured

Free

3,5

Beeswax and other insect waxes, whether or not refined or coloured

Raw

Free

Free

Other

2,5

5

Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes

Degras

9

6

Residues resulting from the treatment of fatty substances or animal or vegetable waxes

Containing oil having the characteristics of olive oil

Soapstocks

7 (AGR)

—

Other

2 (AGR)

—

Other

Oil foots and dregs; soapstocks

7

5

Other

2

2

SECTION IV PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES

Note

1. In this section the term pellets means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3 % by weight.

CHAPTER 16 PREPARATIONS OF MEAT, OF FISH OR OF CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC INVERTEBRATES

Notes

1. This chapter does not cover meat, meat offal, fish, crustaceans, molluscs or other aquatic invertebrates, prepared or preserved by the processes specified in Chapter 2 or 3.

2. Food preparations fall in this chapter provided that they contain more than 20 % by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof. In cases where the preparation contains two or more of the products mentioned above, it is classified within the heading of Chapter 16 corresponding to the component or components which predominate by weight. These provisions do not apply to the stuffed products of heading No 1902 or to the preparations of heading No 2103 or 2104. For preparations containing liver, the provisions of the second sentence shall not apply in determining the subheadings within heading No 1601 or 1602.

Subheading notes

1. For the purposes of subheading 160210, the expression homogenized preparations means preparations of meat, meat offal or blood, finely homogenized, put up for retail sale as infant food or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of meat or meat offal. This subheading takes precedence over all other subheadings of heading No 1602.

2. The fish and crustaceans specified in the subheadings of heading No 1604 or 1605 under their common names only, are of the same species as those mentioned in Chapter 3 under the same name.

Additional notes

1. For the purposes of subheadings 16023111, 16023911, 16025010, 16029061, 16029072 and 16029074, the term uncooked shall apply to products which have not been subjected to any heat treatment or which have been subjected to a heat treatment insufficient to ensure the coagulation of meat proteins in the whole of the product and which therefore, in the case of subheadings 16025010, 16029061, 16029072 and 16029074 show traces of a pinkish liquid on the cut surface when the product is cut along a line passing through its thickest part.

2. For the purposes of subheadings 16024110, 16024210 and 16024911 to 16024915, the expression parts thereof applies only to prepared or preserved meat which, due to the size and the characteristics of the coherent muscle tissue, is identifiable as having been obtained from hams, shoulders, loins, or collars of domestic swine, as the case may be.

autonomous (%) or levy (AGR)

conventional (%)

Sausages and similar products, of meat, meat offal or blood; food preparations based on these products

Of liver

24 (AGR)

24

Other

Sausages, dry or for spreading, uncooked

21 (AGR)

—

Other

21 (AGR)

—

Other prepared or preserved meat, meat offal or blood

Homogenized preparations

26 (AGR)

26

Of liver of any animal

Goose or duck liver

Containing 75 % or more by weight of fatty livers

20

16

Other

20

16

Other

25 (AGR)

25

Of poultry of heading No 0105

Of turkeys

Containing 57 % or more by weight of meat or offal

Containing exclusively uncooked turkey meat

21 (AGR)

17

Other

21 (AGR)

17

Containing 25 % or more but less than 57 % by weight of meat or offal

21 (AGR)

17

Other

21 (AGR)

17

Other

Containing 57 % or more by weight of poultry meat or offal

Uncooked

21 (AGR)

—

Other

21 (AGR)

17

Containing 25 % or more but less than 57 % by weight of poultry meat or offal

21 (AGR)

17

Other

21 (AGR)

17

Of swine

Hams and cuts thereof

Of domestic swine

26 (AGR)

—

Other

21

17

Shoulders and cuts thereof

Of domestic swine

26 (AGR)

—

Other

21

17

Other, including mixtures

Of domestic swine

Containing by weight 80 % or more of meat or meat offal, of any kind, including fats of any kind or origin

Loins (excluding collars) and parts thereof, including mixtures of loins or hams

26 (AGR)

—

Collars and parts thereof, including mixtures of collars and shoulders

26 (AGR)

—

Other mixtures containing hams (legs), shoulders, loins or collars, and parts thereof

26 (AGR)

—

Other

26 (AGR)

—

Containing by weight 40 % or more but less than 80 % of meat or meat offal, of any kind, including fats of any kind or origin

26 (AGR)

—

Containing by weight less than 40 % of meat or meat offal, of any kind, including fats of any kind or origin

26 (AGR)

—

Other

21

17

Of bovine animals

Uncooked; mixtures of cooked meat or offal and uncooked meat or offal

20 + AGR

—

Other

In airtight containers

Corned beef

26

26

Other

26

26

Other

26

26

Other, including preparations of blood of any animal

Preparations of blood of any animal

26 (AGR)

26

Other

Of game or rabbit

21

17

Other

Containing meat or meat offal of domestic swine

26 (AGR)

—

Other

Containing bovine meat or offal

Uncooked; mixtures of cooked meat or offal and uncooked meat or offal

20 + AGR

—

Other

26

26

Other

Of sheep or goats

Uncooked; mixtures of cooked meat or offal and uncooked meat or offal

Of sheep

20

Of goats

20

Other

Of sheep

20

Of goats

20

Other

26

26

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

In immediate packings of a net content of 1 kg or less

24

20

In immediate packings of a net content of more than 1 kg but less than 20 kg

9

4

Other

Free

Free

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

Fish, whole or in pieces, but not minced

Salmon

20

5,5

Herrings

Fillets, raw, merely coated with batter or breadcrumbs, whether or not prefried in oil, deep frozen

18

15

Other

In airtight containers

23

20

Other

23

20

Sardines, sardinella and brisling or sprats

Sardines

In olive oil

25

22,5

Other

25

22,5

Other

25

18,5

Tunas, skipjack and bonito (Sarda spp.)

Tunas and skipjack

In vegetable oil

Loins

25

24

Other

25

24

Other

Loins

25

24

Other

25

24

Bonito (Sarda spp.)

25

25

Mackerel

Of the species Scomber scombrus and Scomber japonicus

Fillets

25

25

Other

25

25

Of the species Scomber australasicus

25

20

Anchovies

25

25

Other

Salmonidae, other than salmon

20

7

Fish of the genus Euthynnus, other than skipjack (Euthynnus (Katsuwonus) pelamis)

Loins

25

24

Other

25

24

Fish of the species Orcynopsis unicolor

25

22,5

Other

Fillets, raw, merely coated with batter or breadcrumbs, whether or not prefried in oil, deep frozen

18

13,5

Other

Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)

25

20

Coalfish (Pollachius virens)

25

20

Hake (Merluccius spp., Urophycis spp.)

25

20

Alaska pollack (Theragra chalcogramma) and pollack (Pollachius pollachius)

25

20

Other

25

20

Other prepared or preserved fish

Preparations of surimi

25

20

Other

Of salmon

20

5,5

Of salmonidae, other than salmon

20

7

Of anchovies

25

25

Of sardines, bonito, mackerel of the species Scomber scombrus and Scomber japonicus, fish of the species Orcynopsis unicolor

25

25

Of tunas, skipjack or other fish of the genus Euthynnus

25

24

Of other fish

25

18,8

Caviar and caviar substitutes

Caviar (sturgeon roe)

30

28

Caviar substitutes

30

28

Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved

Crab

20

14,4

Shrimps and prawns

In airtight containers

20

20

Other

In immediate packings of a net content not exceeding 2 kg

20

20

Other

20

20

Lobster

20

20

Other crustaceans

20

20

Other

Molluscs

Mussels (Mytilus spp., Perna spp.)

In airtight containers

20

20

Other

20

20

Other

20

20

Other aquatic invertebrates

26

26

CHAPTER 17 SUGARS AND SUGAR CONFECTIONERY

Note

1. This chapter does not cover: (a) sugar confectionery containing cocoa (heading No 1806); (b) chemically pure sugars (other than sucrose, lactose, maltose, glucose and fructose) or other products of heading No 2940; or (c) medicaments or other products of Chapter 30.

Subheading note

1. For the purposes of subheadings 170111 and 170112, raw sugar means sugar whose content of sucrose by weight, in the dry state, corresponds to a polarimeter reading of less than 99,5 %.

Additional notes

1. For the purposes of subheadings 17011110, 17011190, 17011210 and 17011290, raw sugar means sugar, not flavoured or coloured or containing any other added substances, containing, in the dry state, less than 99,5 % by weight of sucrose determined by the polarimetric method.

2. For the purposes of subheading 17019910, white sugar means sugar, not flavoured or coloured or containing any other added substances, containing, in the dry state, 99,5 % or more by weight of sucrose, determined by the polarimetric method.

3. For the purposes of subheadings 17023010, 17024010, 17026010 and 17029030, isoglucose means the product obtained from glucose or its polymers with a content by weight in the dry state of at least 10 % fructose.

4. For the purposes of subheading 17029080, inulin syrup means the immediate product, other than that falling within subheading 17026090, obtained by hydrolysis of inulin or oligofructoses, containing in the dry state at least 10 % fructose in free form or as sucrose.

5. When imported in the form of an assortment, goods falling within subheading 170490 are subject to a variable component (MOB) fixed according to the average content in milk fats, milk proteins, sucrose, isoglucose, glucose and starch of the assortment as a whole.

autonomous (%) or levy (AGR)

conventional (%)

Cane or beet sugar and chemically pure sucrose, in solid form

Raw sugar not containing added flavouring or colouring matter

Cane sugar

For refining

80 (AGR)

—

Other

80 (AGR)

—

Beet sugar

For refining

80 (AGR)

—

Other

80 (AGR)

—

Other

Containing added flavouring or colouring matter

80 (AGR)

—

Other

White sugar

80 (AGR)

—

Other

80 (AGR)

—

Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel

Lactose and lactose syrup

Containing, in the dry state, 99 % or more by weight of the pure product

24 (AGR)

—

Other

24 (AGR)

—

Maple sugar and maple syrup

Maple sugar in solid form, containing added flavouring or colouring matter

67 (AGR)

—

Other

42 (AGR)

10

Glucose and glucose syrup, not containing fructose or containing in the dry state less than 20 % by weight of fructose

Isoglucose

80 (AGR)

—

Other

Containing in the dry state, 99 % or more by weight of glucose

In the form of white crystalline powder, whether or not agglomerated

25 (AGR)

—

Other

25 (AGR)

—

Other

In the form of white crystalline powder, whether or not agglomerated

50 (AGR)

—

Other

50 (AGR)

—

Glucose and glucose syrup, containing in the dry state at least 20 % but less than 50 % by weight of fructose

Isoglucose

80 (AGR)

—

Other

50 (AGR)

—

Chemically pure fructose

20 + MOB

—

Other fructose and fructose syrup, containing in the dry state more than 50 % by weight of fructose

Isoglucose

80 (AGR)

—

Other

80 (AGR)

—

Other, including invert sugar

Chemically pure maltose

20

—

Isoglucose

80 (AGR)

—

Maltodextrine and maltodextrine syrup

50 (AGR)

—

Artificial honey, whether or not mixed with natural honey

50 (AGR)

—

Caramel

Containing 50 % or more by weight of sucrose in the dry matter

47 (AGR)

—

Other

In the form of powder, whether or not agglomerated

47 (AGR)

—

Other

47 (AGR)

—

Inulin syrup

80 (AGR)

—

Other

80 (AGR)

—

Molasses resulting from the extraction or refining of sugar

Cane molasses

65 (AGR)

—

Other

65 (AGR)

—

Sugar confectionery (including white chocolate), not containing cocoa

Chewing gum, whether or not sugar-coated

Containing less than 60 % by weight of sucrose (including invert sugar expressed as sucrose)

Gum in strips

16,5 + MOB

8 + MOB MAX 23

Other

16,5 + MOB

8 + MOB MAX 23

Containing 60 % or more by weight of sucrose (including invert sugar expressed as sucrose)

Gum in strips

16,5 + MOB

8 + MOB MAX 23

Other

16,5 + MOB

8 + MOB MAX 23

Other

Liquorice extract containing more than 10 % by weight of sucrose but not containing other added substances

21

—

White chocolate

20,7 + MOB

13 + MOB MAX 27 + ADS/Z

Other

Pastes, including marzipan, in immediate packings of a net content of 1 kg or more

20,7 + MOB

13 + MOB MAX 27 + ADS/Z

Throat pastilles and cough drops

20,7 + MOB

13 + MOB MAX 27 + ADS/Z

Sugar coated (panned) goods

20,7 + MOB

13 + MOB MAX 27 + ADS/Z

Other

Gum confectionery and jelly confectionery including fruit pastes in the form of sugar confectionery

20,7 + MOB

13 + MOB MAX 27 + ADS/Z

Boiled sweets whether or not filled

20,7 + MOB

13 + MOB MAX 27 + AD S/Z

Toffees, caramels and similar sweets

20,7 + MOB

13 + MOB MAX 27 + ADS/Z

Other

Compressed tablets

20,7 + MOB

13 + MOB MAX 27 + AD S/Z

Other

20,7 + MOB

13 + MOB MAX 27 + ADS/Z

CHAPTER 18 COCOA AND COCOA PREPARATIONS

Notes

1. This chapter does not cover the preparations of heading No 0403, 1901, 1904, 1905, 2105, 2202, 2208, 3003 or 3004.

2. Heading No 1806 includes sugar confectionery containing cocoa and, subject to note 1 to this chapter, other food preparations containing cocoa.

Additional notes

1. When imported in the form of an assortment, goods falling within subheadings 180620, 180631, 180632 and 180690 are subject to a variable component (MOB) fixed according to the average content in milk fats, milk proteins, sucrose, isoglucose, glucose and starch of the assortment as a whole.

2. Subheadings 18069011 and 18069019 do not cover chocolates made entirely of one type of chocolate.

autonomous (%) or levy (AGR)

conventional (%)

Cocoa beans, whole or broken, raw or roasted

6,7

3

Cocoa shells, husks, skins and other cocoa waste

Free

3

Cocoa paste, whether or not defatted

Not defatted

12

15

Wholly or partly defatted

12

15

Cocoa butter, fat and oil

9

12

Cocoa powder, not containing added sugar or other sweetening matter

12

16

Chocolate and other food preparations containing cocoa

Cocoa powder, containing added sugar or other sweetening matter

Containing no sucrose or containing less than 5 % by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose

29,6

10

Containing 5 % or more but less than 65 % by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose

29,6 + MOB

10 + MOB

Containing 65 % or more but less than 80 % by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose

29,6 + MOB

10 + MOB

Containing 80 % or more by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose

29,6 + MOB

10 + MOB

Other preparations in blocks, slabs or bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg

Containing 31 % or more by weight of cocoa butter or containing a combined weight of 31 % or more of cocoa butter and milk fat

22,3 + MOB

12 + MOB MAX 27 + ADS/Z

Containing a combined weight of 25 % or more, but less than 31 % of cocoa butter and milk fat

22,3 + MOB

12 + MOB MAX 27 + ADS/Z

Other

Containing 18 % or more by weight of cocoa butter

22,3 + MOB

12 + MOB MAX 27 + ADS/Z

Chocolate milk crumb

22,3 + MOB

—

Chocolate flavour coating

22,3 + MOB

12 + MOB MAX 27 + ADS/Z

Other

22,3 + MOB

12 + MOB MAX 27 + ADS/Z

Other, in blocks, slabs or bars

Filled

22,3 + MOB

12 + MOB MAX 27 + ADS/Z

Not filled

With added cereal, fruit or nuts

22,3 + MOB

12 + MOB MAX 27 + ADS/Z

Other

22,3 + MOB

12 + MOB MAX 27 + ADS/Z

Other

Chocolate and chocolate products

Chocolates, whether or not filled

Containing alcohol

22,3 + MOB

12 + MOB MAX 27 + ADS/Z

Other

22,3 + MOB

12 + MOB MAX 27 + ADS/Z

Other

Filled

22,3 + MOB

12 + MOB MAX 27 + AD S/Z

Not filled

22,3 + MOB

12 + MOB MAX 27 + AD S/Z

Sugar confectionery and substitutes therefor made from sugar substitution products, containing cocoa

22,3 + MOB

12 + MOB MAX 27 + AD S/Z

Spreads containing cocoa

22,3 + MOB

12 + MOB MAX 27 + AD S/Z

Preparations containing cocoa for making beverages

22,3 + MOB

12 + MOB MAX 27 + AD S/Z

Other

22,3 + MOB

12 + MOB MAX 27 + AD S/Z

CHAPTER 19 PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK; PASTRYCOOKS' PRODUCTS

Notes

1. This chapter does not cover: (a) except in the case of stuffed products of heading No 1902, food preparations containing more than 20 % by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16); (b) biscuits or other articles made from flour or from starch, specially prepared for use in animal feeding (heading No 2309); or (c) medicaments or other products of Chapter 30.

2. For the purposes of heading No 1901, the terms flour and meal mean: (a) cereal flour and meal of Chapter 11; and (b) flour, meal and powder of vegetable origin of any chapter, other than flour, meal or powder of dried vegetables (heading No 0712), of potatoes (heading No 1105) or of dried leguminous vegetables (heading No 1106).

3. Heading No 1904 does not cover preparations containing more than 8 % by weight of cocoa powder or coated with chocolate or other food preparations containing cocoa of heading No 1806.

4. For the purposes of heading No 1904, the expression otherwise prepared means prepared or processed to an extent beyond that provided for in the headings of or notes to Chapter 10 or 11.

Additional notes

1. Goods of subheadings 190530, 190540 and 190590, presented in the form of an assortment, are subject to a variable component (MOB) fixed according to the average content in milk fats, milk proteins, sucrose, isoglucose, glucose and starch of the assortment as a whole.

2. The expression sweet biscuits in subheading 190530 applies only to products having a water content of not more than 12 % by weight and a fat content of not more than 35 % by weight (fillings and coatings are not to be taken into consideration in determining these contents).

3. Subheading 190530 does not cover waffles and wafers with a water content of more than 10 % by weight (subheading 19059040).

autonomous (%) or levy (AGR)

conventional (%)

Malt extract; 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 less than 10 %, not elsewhere specified or included

Preparations for infant use, put up for retail sale

19,6 + MOB

11 + MOB

Mixes and doughs for the preparation of bakers' wares of heading No 1905

19,6 + MOB

11 + MOB

Other

Malt extract

With a dry extract content of 90 % or more by weight

16,3 + MOB

8 + MOB

Other

16,3 + MOB

8 + MOB

Other

Containing no milk fats, sucrose, isoglucose, glucose or starch or containing less than 1,5 % milk fat, 5% sucrose (including invert sugar) or isoglucose, 5 % glucose or starch, excluding food preparations in powder form of goods of heading Nos 0401 to 0404

25

20

Other

19,6 + MOB

11 + MOB

Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared

Uncooked pasta, not stuffed or otherwise prepared

Containing eggs

17,3 + MOB

12 + MOB

Other

Containing no common wheat flour or meal

17,3 + MOB

12 + MOB

Other

17,3 + MOB

12 + MOB

Stuffed pasta, whether or not cooked or otherwise prepared

Containing more than 20 % by weight of fish, crustaceans, molluscs or other aquatic invertebrates

17

17

Containing more than 20 % by weight of sausages and the like, of meat and meat offal of any kind, including fats of any kind or origin.

26 (AGR)

—

Other

Cooked

20,8 + MOB

13 + MOB

Other

20,8 + MOB

13 + MOB

Other pasta

Dried

20,8 + MOB

10 + MOB

Other

20,8 + MOB

10 + MOB

Couscous

Unprepared

17,3 + MOB

12 + MOB

Other

20,8 + MOB

10 + MOB

Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or similar forms

15,4 + MOB

10 + MOB

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

Prepared foods obtained by the swelling or roasting of cereals or cereal products

Obtained from maize

14,3 + MOB

6 + MOB

Obtained from rice

14,3 + MOB

8 + MOB

Other

14,3 + MOB

8 + MOB

Other

Rice

20,8 + MOB

13 + MOB

Other

20,8 + MOB

13 + MOB

Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products

Crispbread

24 + MOB

9 + MOB MAX 24 + AD F/M

Gingerbread and the like

Containing by weight of sucrose less than 30 % (including invert sugar expressed as sucrose)

29,2 + MOB

13 + MOB

Containing by weight of sucrose 30 % or more but less than 50 % (including invert sugar expessed as sucrose

29,2 + MOB

13 + MOB

Containing by weight of sucrose 50 % or more (including invert sugar expressed as sucrose)

29,2 + MOB

13 + MOB

Sweet biscuits; waffles and wafers

Completely or partially coated or covered with chocolate or other preparations containing cocoa

In immediate packings of a net content not exceeding 85 g

28,5 + MOB

13 + MOB MAX 35 + ADS/Z

Other

28,5 + MOB

13 + MOB MAX 35 + ADS/Z

Other

Sweet biscuits

Containing 8 % or more by weight of milk fats

28,5 + MOB

13 + MOB MAX 35 + ADS/Z

Other

Sandwich biscuits

28,5 + MOB

13 + MOB MAX 35 + ADS/Z

Other

28,5 + MOB

13 + MOB MAX 35 + AD S/Z

Waffles and wafers

Salted, whether or not filled

28,5 + MOB

13 + MOB MAX 30 + AD F/M

Other

28,5 + MOB

13 + MOB MAX 35 + AD S/Z

Rusks, toasted bread and similar toasted products

Rusks

28,5 + MOB

14 + MOB

Other

28,5 + MOB

14 + MOB

Other

Matzos

20 + MOB

6 + MOB MAX 20 + AD F/M

Communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products

19,5 + MOB

7 + MOB

Other

Bread, not containing added honey, eggs, cheese or fruit, and containing by weight in the dry matter state not more than 5 % of sugars and not more than 5 % of fat

28,5 + MOB

14 + MOB

Waffles and wafers with a water content exceeding 10 % by weight

28,5 + MOB

13 + MOB MAX 30 + AD F/M

Biscuits

28,5 + MOB

13 + MOB MAX 30 + AD F/M

Extruded or expanded products, savoury or salted

28,5 + MOB

13 + MOB MAX 30 + AD F/M

Other

With added sweetening matter

28,5 + MOB

13 + MOB MAX 35 + AD S/Z

Other

28,5 + MOB

13 + MOB MAX 30 + AD F/M

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

Notes

1. This chapter does not cover: (a) vegetables, fruit or nuts, prepared or preserved by the processes specified in Chapter 7, 8 or 11; (b) food preparations containing more than 20 % by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16); or (c) homogenized composite food preparations of heading No 2104.

2. Heading Nos 2007 and 2008 do not apply to fruit jellies, fruit pastes, sugar-coated almonds or the like in the form of sugar confectionery (heading No 1704) or chocolate confectionery (heading No 1806).

3. Heading Nos 2001, 2004 and 2005 cover, as the case may be, only those products of Chapter 7 or of heading No 1105 or 1106 (other than flour, meal and powder of the products of Chapter 8), which have been prepared or preserved by processes other than those referred to in note 1 (a).

4. Tomato juice the dry weight content of which is 7 % or more is to be classified within heading No 2002.

5. For the purposes of heading No 2009, the expression juices, unfermented and not containing added spirit means juices of an alcoholic strength by volume (see note 2 to Chapter 22) not exceeding 0,5 % vol.

Subheading notes

1. For the purposes of subheading 200510, the expression homogenized vegetables means preparations of vegetables, finely homogenized, put up for retail sale as infant food or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of vegetables. Subheading 200510 takes precedence over all other subheadings of heading No 2005.

2. For the purposes of subheading 200710, the expression homogenized preparations means preparations of fruit, finely homogenized, put up for retail sale as infant food or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of fruit. Subheading 200710 takes precedence over all other subheadings of heading No 2007.

Additional notes

1. For the purposes of heading No 2001, vegetables, fruit, nuts and other edible parts of plants prepared or preserved by vinegar or acetic acid must have a content of free, volatile acid of 0,5 % by weight or more, expressed as acetic acid.

2. The content of various sugars expressed as sucrose (sugar content) of the products classified within this chapter corresponds to the figure indicated by a refractometer (used in accordance with the method prescribed in the Annex to Regulation (EEC) No 558/93 at a temperature of 20oC and multiplied by the factor: 0,93 in respect of products of subheadings 200820 to 200880, 200892 and 200899, or 0,95 in respect of products of the other headings.

3. The products classified within subheadings 200820 to 200880, 200892 and 200899 shall be considered as containing added sugar when the sugar content thereof exceeds by weight the percentages given hereunder, according to the kind of fruit or edible part of plant concerned: pineapples and grapes: 13 %, other fruits, including mixtures of fruit, and other edible parts of plants: 9 %.

4. For the purposes of subheadings 20083011 to 20083039, 20084011 to 20084039, 20085011 to 20085059, 20086011 to 20086039, 20087011 to 20087059, 20088011 to 20088039, 20089212 to 20089238 and 20089911 to 20089940, the following expressions shall have the meanings hereby assigned to them: actual alcoholic strength by mass: the number of kilograms of pure alcohol contained in 100 kg of the product % mas: the symbol for alcoholic strength by mass.

5. The added sugar content of products classified under heading No 2009 corresponds to the sugar content less the figures given hereunder, according to the kind of juice concerned: lemon or tomato juice: 3, apple juice: 11, grape juice: 15, other fruit or vegetable juices, including mixtures of juices: 13.

6. For the purposes of subheadings 20096051 and 20096071, concentrated grape juice (including grape must) means grape juice (including grape must) for which the figure indicated by a refractometer (used in accordance with the method prescribed in the Annex to Regulation (EEC) No 558/93) at a temperature of 20oC is not less than 50,9 %.

7. For the purposes of subheadings 20019091, 20060035, 20060091, 20071091, 20079993, 20081911, 20081991, 20089212, 20089216, 20089232, 20089236, 20089251, 20089272, 20089276, 20089292, 20089294, 20089297, 20089936, 20089938, 20098036, 20098073, 20098088, 20098097, 20099092, 20099095 and 20099097, tropical fruit means guavas, mangoes, mangosteens, papaws (papayas), tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola and pitahaya.

8. For the purposes of subheadings 20019091, 20060035, 20060091, 20079993, 20081911, 20081991, 20089212, 20089216, 20089232, 20089236, 20089251, 20089272, 20089276, 20089292, 20089294 and 20089297, tropical nuts means coconuts, cashew nuts, Brazil nuts, areca (or betel), cola and macadamia nuts.

autonomous (%) or levy (AGR)

conventional (%)

Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid

Cucumbers and gherkins

22

22

Onions

22

20

Other

Mango chutney

22

Free

Fruit of the genus Capsicum other than sweet peppers or pimentos

7,5

10

Sweet corn (Zea mays var. saccharata)

20,8 + MOB

8 + MOB

Yams, sweet potatoes and similar edible parts of plants containing 5 % or more by weight of starch

20,8 + MOB

13 + MOB

Mushrooms

22

20

Palm hearts

15

20

Olives

22

20

Sweet peppers

22

20

Salad beetroot (Beta vulgaris var. conditiva)

22

20

Red cabbages

22

20

Tropical fruit and tropical nuts

22

20

Other

22

20

Tomatoes prepared or preserved otherwise than by vinegar or acetic acid

Tomatoes, whole or in pieces

Peeled

18

18

Other

18

18

Other

With a dry matter content of less than 12 % by weight

In immediate packings of a net content exceeding 1 kg

18

18

In immediate packings of a net content not exceeding 1 kg

18

18

With a dry matter content of not less than 12 % but not more than 30 % by weight

In immediate packings of a net content exceeding 1 kg

18

18

In immediate packings of a net content not exceeding 1 kg

18

18

With a dry matter content of more than 30 % by weight

In immediate packings of a net content exceeding 1 kg

18

18

In immediate packings of a net content not exceeding 1 kg

18

18

Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid

Mushrooms

Of the genus Agaricus

Provisionally preserved, completely cooked

23

—

Other

23

—

Other

23

—

Truffles

20

18

Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen

Potatoes

Cooked, not otherwise prepared

19

18

Other

In the form of flour, meal or flakes

19,6 + MOB

11 + MOB

Other

24

22

Other vegetables and mixtures of vegetables

Sweet corn (Zea mays var. saccharata)

20,8 + MOB

8 + MOB

Sauerkraut, capers and olives

20

—

Peas (Pisum sativum) and immature beans of the species Phaseolus spp., in pod

24

24

Other, including mixtures

Onions, cooked, not otherwise prepared

19

18

Artichokes

24

22

Other

24

22

Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen

Homogenized vegetables

24

22

Potatoes

In the form of flour, meal or flakes

19,6 + MOB

11 + MOB

Other

Thinly sliced, fried or baked, whether or not salted or flavoured, in airtight packings, suitable for immediate consumption

24

22

Other

24

22

Sauerkraut

20

—

Peas (Pisum sativum)

24

24

Beans (Vigna spp., Phaseolus spp.)

Beans, shelled

24

22

Other

24

24

Asparagus

22

22

Olives

In immediate packings of a net content not exceeding 5 kg

20

—

Other

20

—

Sweet corn (Zea mays var. saccharata)

20,8 + MOB

8 + MOB

Other vegetables and mixtures of vegetables

Fruit of the genus Capsicum other than sweet peppers or pimentos

20

10

Capers

20

—

Globe artichokes

24

22

Carrots

24

22

Mixtures of vegetables

24

22

Other

24

22

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

Ginger

25

Free

Other

With a sugar content exceeding 13 % by weight

Cherries

25 + AGR

25 + AD S/Z

Tropical fruit and tropical nuts

25 + AGR

25 + AD S/Z

Other

25 + AGR

25 + AD S/Z

Other

Tropical fruit and tropical nuts

25

25

Other

25

25

Jams, fruit jellies, marmalades, fruit or nut puree and fruit or nut pastes, being cooked preparations, whether or not containing added sugar or other sweetening matter

Homogenized preparations

With a sugar content exceeding 13 % by weight

30 + AGR

30 + AD S/Z

Other

Of tropical fruit

30

30

Other

30

30

Other

Citrus fruit

With a sugar content exceeding 30 % by weight

30 + AGR

25 + AD S/Z

With a sugar content exceeding 13 % but not exceeding 30 % by weight

30 + AGR

25 + AD S/Z

Other

30

27

Other

With a sugar content exceeding 30 % by weight

Plum puree and paste and prune puree and paste, in immediate packings of a net content exceeding 100 kg, for industrial processing

30

28 + AD S/Z

Chestnut puree and paste

30 + AGR

30 + AD S/Z

Other

Of cherries

30 + AGR

30 + AD S/Z

Of strawberries

30 + AGR

30 + AD S/Z

Of raspberries

30 + AGR

30 + AD S/Z

Other

30 + AGR

30 + AD S/Z

With a sugar content exceeding 13 % but not exceeding 30 %

Chestnut puree and paste

30 + AGR

30 + AD S/Z

Apple puree, including compotes

30 + AGR

30 + AD S/Z

Other

30 + AGR

30 + AD S/Z

Other

Apple puree, including compotes

30

30

Of tropical fruit and tropical nuts

30

30

Other

30

30

Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included

Nuts, ground-nuts and other seeds, whether or not mixed together

Ground-nuts

Peanut butter

25

20

Other, in immediate packings of a net content

Exceeding 1 kg

12

14

Not exceeding 1 kg

Roasted

12

16

Other

22

16

Other, including mixtures

In immediate packings of a net content exceeding 1 kg

Tropical nuts; mixtures containing 50 % or more by weight of tropical nuts and tropical fruit

17

14

Other

Roasted almonds and pistachios

17

14

Other

17

14

In immediate packings of a net content not exceeding 1 kg

Tropical nuts; mixtures containing 50 % or more by weight of tropical nuts and tropical fruit

22

16

Other

Roasted nuts

Almonds and pistachios

12

16

Other

12

16

Other

22

16

Pineapples

Containing added spirit

In immediate packings of a net content exceeding 1 kg

With a sugar content exceeding 17 % by weight

32 + AGR

—

Other

32

—

In immediate packings of a net content not exceeding 1 kg

With a sugar content exceeding 19 % by weight

32 + AGR

—

Other

32

—

Not containing added spirit

Containing added sugar, in immediate packings of a net content exceeding 1 kg

With a sugar content exceeding 17 % by weight

23 + AGR

22 + 2 AD S/Z

Other

23

22

Containing added sugar, in immediate packings of a net content not exceeding 1 kg

With a sugar content exceeding 19 % by weight

27 + AGR

24 + 2 AD S/Z

Other

27

24

Not containing added sugar, in immediate packings of a net content

Of 4,5 kg or more

23

Of less than 4,5 kg

25

23

Citrus fruit

Containing added spirit

With a sugar content exceeding 9 % by weight

Of an actual alcoholic strength by mass not exceeding 11,85 % mas

32 + AGR

30 + 2 AD S/Z

Other

32 + AGR

—

Other

Of an actual alcoholic strength by mass not exceeding 11,85 % mas

32

30

Other

32

—

Not containing added spirit

Containing added sugar, in immediate packings of a net content exceeding 1 kg

Grapefruit segments

23 + AGR

17 + 2 AD S/Z

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

23 + AGR

21 + 2 AD S/Z

Other

23 + AGR

20 + 2 AD S/Z

Containing added sugar, in immediate packings of a net content not exceeding 1 kg

Grapefruit segments

27 + AGR

17 + 2 AD S/Z

Mandarins (including tangerines and satsumas); clementines, wilkings and other similar citrus hybrids

27 + AGR

20 + 2 ADS/Z

Other

27 + AGR

24 + 2 ADS/Z

Not containing added sugar, in immediate packings of a net content

Of 4,5 kg or more

23

Of less than 4,5 kg

25

23

Pears

Containing added spirit

In immediate packings of a net content exceeding 1 kg

With a sugar content exceeding 13 % by weight

Of an actual alcoholic strength by mass not exceeding 11,85 % mas

32 + AGR

30 + 2 ADS/Z

Other

32 + AGR

—

Other

Of an actual alcoholic strength by mass not exceeding 11,85 % mas

32

30

Other

32

—

In immediate packings of a net content not exceeding 1 kg

With a sugar content exceeding 15 % by weight

32 + AGR

—

Other

32

—

Not containing added spirit

Containing added sugar, in immediate packings of a net content exceeding 1 kg

With a sugar content exceeding 13 % by weight

23 + AGR

20 + 2 ADS/Z

Other

23

20

Containing added sugar, in immediate packings of a net content not exceeding 1 kg

With a sugar content exceeding 15 % by weight

27 + AGR

22 + 2 ADS/Z

Other

27

22

Not containing added sugar, in immediate packings of a net content

Of 4,5 kg or more

23

21

Of less than 4,5 kg

25

21

Apricots

Containing added spirit

In immediate packings of a net content exceeding 1 kg

With a sugar content exceeding 13 % by weight

Of an actual alcoholic strength by mass not exceeding 11,85 % mas

32 + AGR

30 + 2 AD S/Z

Other

32 + AGR

—

Other

Of an actual alcoholic strength by mass not exceeding 11,85 % mas

32

30

Other

32

—

In immediate packings of a net content not exceeding 1 kg

With a sugar content exceeding 15 % by weight

32 + AGR

—

Other

32

—

Not containing added spirit

Containing added sugar, in immediate packings of a net content exceeding 1 kg

With a sugar content exceeding 13 % by weight

23 + AGR

22 + 2 AD S/Z

Other

23

22

Containing added sugar, in immediate packings of a net content not exceeding 1 kg

With a sugar content exceeding 15 % by weight

27 + AGR

24 + 2 AD S/Z

Other

27

24

Not containing added sugar, in immediate packings of a net content

Of 5 kg or more

17

—

Of less than 5 kg, but not less than 4,5 kg

17

Of less than 4,5 kg

25

23

Cherries

Containing added spirit

With a sugar content exceeding 9 % by weight

Of an actual alcoholic strength by mass not exceeding 11,85 % mas

32 + AGR

30 + 2 AD S/Z

Other

32 + AGR

—

Other

Of an actual alcoholic strength by mass not exceeding 11,85 % mas

32

30

Other

32

—

Not containing added spirit

Containing added sugar, in immediate packings of a net content exceeding 1 kg

Sour cherries (Prunus cerasus)

23 + AGR

20 + 2 ADS/Z

Other

23 + AGR

20 + 2 AD S/Z

Containing added sugar, in immediate packings of a net content not exceeding 1 kg

Sour cherries (Prunus cerasus)

27 + AGR

24 + 2 ADS/Z

Other

27 + AGR

24 + 2 AD S/Z

Not containing added sugar, in immediate packings of a net content

Of 4,5 kg or more

Sour cherries (Prunus cerasus)

23

Other

23

Of less than 4,5 kg

Sour cherries (Prunus cerasus)

25

23

Other

25

23

Peaches

Containing added spirit

In immediate packings of a net content exceeding 1 kg

With a sugar content exceeding 13 % by weight

Of an actual alcoholic strength by mass not exceeding 11,85 % mas

32 + AGR

30 + 2 AD S/Z

Other

32 + AGR

—

Other

Of an actual alcoholic strength by mass not exceeding 11,85 % mas

32

30

Other

32

—

In immediate packings of a net content not exceeding 1 kg

With a sugar content exceeding 15 % by weight

32 + AGR

—

Other

32

—

Not containing added spirit

Containing added sugar, in immediate packings of a net content exceeding 1 kg

With a sugar content exceeding 13 % by weight

23 + AGR

22 + 2 AD S/Z

Other

23

22

Containing added sugar, in immediate packings of a net content not exceeding 1 kg

With a sugar content exceeding 15 % by weight

27 + AGR

22 + 2 ADS/Z

Other

27

22

Not containing added sugar, in immediate packings of a net content

Of 5 kg or more

19

—

Of less than 5 kg, but not less than 4,5 kg

19

Of less than 4,5 kg

25

23

Strawberries

Containing added spirit

With a sugar content exceeding 9 % by weight

Of an actual alcoholic strength by mass not exceeding 11,85 % mas

32 + AGR

30 + 2 ADS/Z

Other

32 + AGR

—

Other

Of an actual alcoholic strength by mass not exceeding 11,85 % mas

32

30

Other

32

—

Not containing added spirit

Containing added sugar, in immediate packings of a net content exceeding 1 kg

23 + AGR

20 + 2 ADS/Z

Containing added sugar, in immediate packings of a net content not exceeding 1 kg

27 + AGR

24 + 2 ADS/Z

Not containing added sugar, in immediate packings of a net content

Of 4,5 kg or more

23

Of less than 4,5 kg

25

23

Other, including mixtures other than those of subheading 200819

Palm hearts

16

20

Mixtures

Containing added spirit

With a sugar content exceeding 9 % by weight

Of an actual alcoholic strength by mass not exceeding 11,85 % mas

Of tropical fruit (including mixtures containing 50 % or more by weight of tropical nuts and tropical fruit)

32 + AGR

30 + 2 ADS/Z

Other

32 + AGR

30 + 2 ADS/Z

Other

Of tropical fruit (including mixtures containing 50 % or more by weight of tropical nuts and tropical fruit)

32 + AGR

—

Other

32 + AGR

—

Other

Of an actual alcoholic strength by mass not exceeding 11,85 % mas

Of tropical fruit (including mixtures containing 50 % or more by weight of tropical nuts and tropical fruit)

32

30

Other

32

30

Other

Of tropical fruit (including mixtures containing 50 % or more by weight of tropical nuts and tropical fruit)

32

—

Other

32

—

Not containing added spirit

Preparation of the Müsli type based on unroasted cereal flakes

20,8 + MOB

13 + MOB

Other

Containing added sugar

In immediate packings of a net content exceeding 1 kg

Of tropical fruit (including mixtures containing 50 % or more by weight of tropical nuts and tropical fruit)

23 + AGR

20 + 2 AD S/Z

Other

23 + AGR

20 + 2 AD S/Z

Other

Mixtures of fruit in which no single fruit exceeds 50 % of the total weight of the fruits

Of tropical fruit (including mixtures containing 50 % or more by weight of tropical nuts and tropical fruit)

27 + AGR

15 + 2 AD S/Z

Other

27 + AGR

15 + 2 ADS/Z

Other

Of tropical fruit (including mixtures containing 50 % or more by weight of tropical nuts and tropical fruit)

27 + AGR

22 + 2 AD S/Z

Other

27 + AGR

22 + 2 ADS/Z

Not containing added sugar, in immediate packings of a net content

Of 5 kg or more

Of tropical fruit (including mixtures containing 50 % or more by weight of tropical nuts and tropical fruit)

23

—

Other

23

—

Of less than 5 kg, but not less than 4,5 kg

Of tropical fruit (including mixtures containing 50 % or more by weight of tropical nuts and tropical fruit)

23

Other

23

Of less than 4,5 kg

Of tropical fruit (including mixtures containing 50 % or more by weight of tropical nuts and tropical fruit)

25

23

Other

25

23

Other

Containing added spirit

Ginger

Of an actual alcoholic strength by mass not exceeding 11,85 % mas

16

20

Other

24

—

Grapes

With a sugar content exceeding 13 % by weight

32 + AGR

—

Other

32

—

Other

With a sugar content exceeding 9 % by weight

Of an actual alcoholic strength by mass not exceeding 11,85 % mas

Passionfruit and guavas

20 + 2 AD S/Z

30 + 2 ADS/Z

Mangoes, mangosteens, papaws (papayas), tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, carambola and pitahaya

32 + AGR

30 + 2 AD S/Z

Other

32 + AGR

30 + 2 AD S/Z

Other

Passionfruit and guavas

20 + AGR

—

Mangoes, mangosteens, papaws (papayas), tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, carambola and pitahaya

32 + AGR

—

Other

32 + AGR

—

Other

Of an actual alcoholic strength by mass not exceeding 11,85 % mas

Tropical fruit

32

30

Other

32

30

Other

Tropical fruit

32

—

Other

32

—

Not containing added spirit

Containing added sugar, in immediate packings of a net content exceeding 1 kg

Ginger

23

Free

Grapes

23 + AGR

22 + 2 ADS/Z

Plums and prunes

23 + AGR

20 + 2 ADS/Z

Passionfruit, guavas and tamarinds

10 + 2 ADS/Z

20 + 2 ADS/Z

Mangoes, mangosteens, papaws (papayas), cashew apples, lychees, jackfruit, sapodillo plums, carambola and pitahaya

23 + AGR

20 + 2 ADS/Z

Other

23 + AGR

20 + 2 ADS/Z

Containing added sugar, in immediate packings of a net content not exceeding 1 kg

Ginger

27

Free

Grapes

27 + AGR

24 + 2 ADS/Z

Plums and prunes

27 + AGR

24 + 2 ADS/Z

Passionfruit and guavas

12 + 2 ADS/Z

24 + 2 ADS/Z

Mangoes, mangosteens, papaws (papayas), tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, carambola and pitahaya

27 + AGR

24 + 2 ADS/Z

Other

27 + AGR

24 + 2 ADS/Z

Not containing added sugar

Plums and prunes, in immediate packings of a net content

Of 5 kg or more

19

—

Of less than 5 kg, but not less than 4,5 kg

19

Of less than 4,5 kg

25

23

Maize (corn), other than sweet corn (Zea mays var. saccharata)

20,8 + MOB

8 + MOB

Yams, sweet potatoes and similar edible parts of plants, containing 5 % or more by weight of starch

20,8 + MOB

13 + MOB

Other

23

Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter

Orange juice

Frozen

Of a density exceeding 1,33 g/cm3 at 20 oC

Of a value not exceeding ECU 30 per 100 kg net weight

42 + AGR

—

Other

42

—

Of a density not exceeding 1,33 g/cm3 at 20 oC

Of a value not exceeding ECU 30 per 100 kg net weight and with an added sugar content exceeding 30 % by weight

21 + AGR

19 + AD S/Z

Other

21

19 + AD S/Z

Other

Of a density exceeding 1,33 g/cm3 at 20 oC

Of a value not exceeding ECU 30 per 100 kg net weight

42 + AGR

—

Other

42

—

Of a density not exceeding 1,33 g/cm3 at 20 oC

Of a value not exceeding ECU 30 per 100 kg net weight and with an added sugar content exceeding 30 % by weight

21 + AGR

19 + AD S/Z

Other

21

19 + AD S/Z

Grapefruit juice

Of a density exceeding 1,33 g/cm3 at 20 oC

Of a value not exceeding ECU 30 per 100 kg net weight

42 + AGR

—

Other

42

—

Of a density not exceeding 1,33 g/cm3 at 20 oC

Of a value not exceeding ECU 30 per 100 kg net weight and with an added sugar content exceeding 30 % by weight

21 + AGR

15 + AD S/Z

Other

12

15 + AD S/Z

Juice of any other single citrus fruit

Of a density exceeding 1,33 g/cm3 at 20 oC

Of a value not exceeding ECU 30 per 100 kg net weight

42 + AGR

—

Other

42

—

Of a density not exceeding 1,33 g/cm3 at 20 oC

Of a value exceeding ECU 30 per 100 kg net weight

Containing added sugar

21

18 + AD S/Z

Other

21

19

Of a value not exceeding ECU 30 per 100 kg net weight

Lemon juice

With an added sugar content exceeding 30 % by weight

21 + AGR

18 + AD S/Z

With an added sugar content not exceeding 30 % by weight

21

18 + AD S/Z

Not containing added sugar

21

19

Other citrus fruit juices

With an added sugar content exceeding 30 % by weight

21 + AGR

18 + AD S/Z

With an added sugar content not exceeding 30 % by weight

21

18 + AD S/Z

Not containing added sugar

21

19

Pineapple juice

Of a density exceeding 1,33 g/cm3 at 20 oC

Of a value not exceeding ECU 30 per 100 kg net weight

42 + AGR

—

Other

42

—

Of a density not exceeding 1,33 g/cm3 at 20 oC

Of a value exceeding ECU 30 per 100 kg net weight, containing added sugar

22

19 + AD S/Z

Other

With an added sugar content exceeding 30 % by weight

22 + AGR

19 + AD S/Z

With an added sugar content not exceeding 30 % by weight

22

19 + AD S/Z

Not containing added sugar

22

20

Tomato juice

Containing added sugar

21

20 + AD S/Z

Other

21

21

Grape juice (including grape must)

Of a density exceeding 1,33 g/cm3 at 20 oC

Of a value not exceeding ECU 22 per 100 kg net weight

50 + AGR

—

Other

50

—

Of a density not exceeding 1,33 g/cm3 at 20 oC

Of a value exceeding ECU 18 per 100 kg net weight

Concentrated

28

28 + AD S/Z

Other

28

28 + AD S/Z

Of a value not exceeding ECU 18 per 100 kg net weight

With an added sugar content exceeding 30 % by weight

Concentrated

28 + AGR

28 + AD S/Z

Other

28 + AGR

28 + AD S/Z

Other

28

28 + AD S/Z

Apple juice

Of a density exceeding 1,33 g/cm3 at 20 oC

Of a value not exceeding ECU 22 per 100 kg net weight

30 + AGR

—

Other

30

—

Of a density not exceeding 1,33 g/cm3 at 20 oC

Of a value exceeding ECU 18 per 100 kg net weight, containing added sugar

18

24 + AD S/Z

Other

With an added sugar content exceeding 30 % by weight

18 + AGR

24 + AD S/Z

With an added sugar content not exceeding 30 % by weight

18

24 + AD S/Z

Not containing added sugar

18

25

Juice of any other single fruit or vegetable

Of a density exceeding 1,33 g/cm3 at 20 oC

Pear juice

Of a value not exceeding ECU 22 per 100 kg net weight

42 + AGR

—

Other

42

—

Other

Of a value not exceeding ECU 30 per 100 kg net weight

Juices of passionfruit and guavas

21 + AGR

—

Juices of mangoes, mangosteens, papaws (papayas), tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, carambola and pitahaya

42 + AGR

—

Other

42 + AGR

—

Other

Juices of tropical fruit

42

—

Other

42

—

Of a density not exceeding 1,33 g/cm3 at 20 oC

Pear juice

Of a value exceeding ECU 18 per 100 kg net weight, containing added sugar

25

24 + AD S/Z

Other

With an added sugar content exceeding 30 % by weight

25 + AGR

24 + AD S/Z

With an added sugar content not exceeding 30 % by weight

25

24 + AD S/Z

Not containing added sugar

25

25

Other

Of a value exceeding ECU 30 per 100 kg net weight, containing added sugar

Cherry juice

24

21 + AD S/Z

Juices of tropical fruit

24

21 + AD S/Z

Other

24

21 + AD S/Z

Other

With an added sugar content exceeding 30 % by weight

Juices of passionfruit and guavas

15 + AGR

21 + AD S/Z

Juices of mangoes, mangosteens, papaws (papayas), tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, carambola and pitahaya

24 + AGR

21 + AD S/Z

Other

24 + AGR

21 + AD S/Z

With an added sugar content not exceeding 30 % by weight

Juices of tropical fruit

24

21 + AD S/Z

Other

24

21 + AD S/Z

Not containing added sugar

Juice of fruit of the species Vaccinium macrocarpon

14

22

Cherry juice

24

22

Juices of tropical fruit

24

22

Other

24

22

Mixtures of juices

Of a density exceeding 1,33 g/cm3 at 20 oC

Mixtures of apple and pear juice

Of a value not exceeding ECU 22 per 100 kg net weight

42 + AGR

—

Other

42

—

Other

Of a value not exceeding ECU 30 per 100 kg net weight

42 + AGR

—

Other

42

—

Of a density not exceeding 1,33 g/cm3 at 20 oC

Mixtures of apple and pear juice

Of a value not exceeding ECU 18 per 100 kg net weight and with an added sugar content exceeding 30 % by weight

25 + AGR

—

Other

25

—

Other

Of a value exceeding ECU 30 per 100 kg net weight

Mixtures of citrus fruit juices and pineapple juice

Containing added sugar

22

19 + AD S/Z

Other

22

20

Other

Containing added sugar

24

21 + AD S/Z

Other

24

22

Of a value not exceeding ECU 30 per 100 kg net weight

Mixtures of citrus fruit juices and pineapple juice

With an added sugar content exceeding 30 % by weight

22 + AGR

19 + AD S/Z

With an added sugar content not exceeding 30 % by weight

22

19 + AD S/Z

Not containing added sugar

22

20

Other

With an added sugar content exceeding 30 % by weight

Mixtures of juices of tropical fruit

24 + AGR

21 + AD S/Z

Other

24 + AGR

21 + AD S/Z

With an added sugar content not exceeding 30 % by weight

Mixtures of juices of tropical fruit

24

21 + AD S/Z

Other

24

21 + AD S/Z

Not containing added sugar

Mixtures of juices of tropical fruit

24

22

Other

24

22

CHAPTER 21 MISCELLANEOUS EDIBLE PREPARATIONS

Notes

1. This chapter does not cover: (a) mixed vegetables of heading No 0712; (b) roasted coffee substitutes containing coffee in any proportion (heading No 0901); (c) flavoured tea (heading No 0902); (d) spices or other products of heading Nos 0904 to 0910; (e) food preparations, other than the products described in heading No 2103 or 2104, containing more than 20 % by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16); (f) compound alcoholic preparations of a kind used for the manufacture of beverages, of an alcoholic strength by volume (see note 2 to Chapter 22) exceeding 0,5 % vol (heading No 2208); (g) yeast put up as a medicament or other products of heading No 3003 or 3004; or (h) prepared enzymes of heading No 3507.

2. Extracts of the substitutes referred to in note 1 (b) are to be classified within heading No 2101.

3. For the purposes of heading No 2104, the expression homogenized composite food preparations means preparations consisting of a finely homogenized mixture of two or more basic ingredients such as meat, fish, vegetables or fruit, put up for retail sale as infant food or for dietetic purposes, in containers of a net weight content not exceeding 250 grams. For the application of this definition, no account is to be taken of small quantities of any ingredients which may be added to the mixture for seasoning, preservation or other purposes. Such preparations may contain a small quantity of visible pieces of ingredients.

Additional notes

1. For the purposes of subheadings 21061020 and 21069092, the term starch also covers starch breakdown products.

2. For the purposes of subheading 21069010, the term cheese fondues shall be taken to mean preparations containing 12 % or more but less than 18 % of milk fats and made from melted cheese (Emmentaler and Gruyère exclusively) with the addition of white wine, kirsch, starch and spices and put up in immediate packings of a net capacity of 1 kg or less. Entry under the aforementioned subheading is furthermore subject to the production of a certificate issued in accordance with the conditions laid down in the relevant Community provisions.

3. For the purposes of subheading 21069030, isoglucose means the product obtained from glucose or its polymers with a content by weight in the dry state of at least 10 % fructose.

autonomous (%) or levy (AGR)

conventional (%)

Extracts, essences and concentrates, of coffee, tea or mate and preparations with a basis of these products or with a basis of coffee, tea or mate; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof

Extracts, essences and concentrates, of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee

Extracts, essences or concentrates

With a coffee-based dry matter content of 95 % or more by weight

30

18

Other

30

18

Preparations

With a basis of extracts, essences or concentrates of coffee

30

18

Other

20,8 + MOB

13 + MOB

Extracts, essences and concentrates, of tea or mate, and preparations with a basis of these extracts, essences or concentrates, or with a basis of tea or mate

Extracts, essences or concentrates

6

12

Preparations

With a basis of extracts, essences or concentrates of tea or mate

6

12

Other

20,8 + MOB

13 + MOB

Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof

Roasted chicory and other roasted coffee substitutes

Roasted chicory

18

—

Other

16,9 + MOB

8 + MOB

Extracts, essences and concentrates of roasted chicory and other roasted coffee substitutes

Of roasted chicory

22

—

Other

16,9 + MOB

—

Yeasts (active or inactive); other single-cell micro-organisms, dead (but not including vaccines of heading No 3002); prepared baking powders

Active yeasts

Culture yeast

23

17

Bakers' yeast

Dried

22,1 + MOB

15 + MOB

Other

22,1 + MOB

15 + MOB

Other

31

23

Inactive yeasts; other single-cell micro-organisms, dead

Inactive yeasts

In tablet, cube or similar form, or in immediate packings of a net content not exceeding 1 kg

17

13

Other

10

8

Other

4

2

Prepared baking powders

19

9,5

Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard

Soya sauce

20

12

Tomato ketchup and other tomato sauces

20

16

Mustard flour and meal and prepared mustard

Mustard flour

5

4

Prepared mustard

17

14

Other

Mango chutney, liquid

20

Free

Aromatic bitters of an alcoholic strength by volume of 44,2 to 49,2 % vol containing from 1,5 to 6 % by weight of gentian, spices and various ingredients and from 4 to 10 % of sugar, in containers holding 0,5 litre or less

30 MIN 1,6 Ecu/% vol/hl

Free

Other

20

12

Soups and broths and preparations therefor; homogenized composite food preparations

Soups and broths and preparations therefor

Dried

22

18

Other

22

18

Homogenized composite food preparations

24

22

Ice cream and other edible ice, whether or not containing cocoa

Containing no milk fats or containing less than 3 % by weight of such fats

22 + MOB

12 + MOB MAX 27 + ADS/Z

Containing by weight of milk fats

3 % or more but less than 7 %

22 + MOB

12 + MOB MAX 27 + ADS/Z

7 % or more

22 + MOB

12 + MOB MAX 27 + ADS/Z

Food preparations not elsewhere specified or included

Protein concentrates and textured protein substances

Containing no milk fats, sucrose, isoglucose, glucose or starch or containing less than 1,5 % milk fat, 5 % sucrose or isoglucose, 5 % glucose or starch

25

20

Other

20,8 + MOB

13 + MOB

Other

Cheese fondues

20,8 + MOB MAX 35 Ecu/100 kg/net

13 + MOB

Flavoured or coloured sugar syrups

Isoglucose syrups

67 (AGR)

—

Other

Lactose syrup

67 (AGR)

—

Glucose syrup and maltodextrine syrup

67 (AGR)

—

Other

67 (AGR)

—

Other

Containing no milk fats, sucrose, isoglucose, glucose or starch or containing less than 1,5 % milk fat, 5 % sucrose or isoglucose, 5 % glucose or starch

25

20

Other

20,8 + MOB

13 + MOB

CHAPTER 22 BEVERAGES, SPIRITS AND VINEGAR

Notes

1. This chapter does not cover: (a) products of this chapter (other than those of heading No 2209) prepared for culinary purposes and thereby rendered unsuitable for consumption as beverages (generally heading No 2103); (b) sea water (heading No 2501); (c) distilled or conductivity water or water of similar purity (heading No 2851); (d) acetic acid of a concentration exceeding 10 % by weight of acetic acid (heading No 2915); (e) medicaments of heading No 3003 or 3004; or (f) perfumery or toilet preparations (Chapter 33).

2. For the purposes of this chapter and of Chapters 20 and 21, the alcoholic strength by volume shall be determined at a temperature of 20 oC.

3. For the purposes of heading No 2202, the term non-alcoholic beverages means beverages of an alcoholic strength by volume not exceeding 0,5 % vol. Alcoholic beverages are classified within heading Nos 2203 to 2206 or heading No 2208 as appropriate.

Subheading note

1. For the purposes of subheading 220410, the expression sparkling wine means wine which, when kept at a temperature of 20 oC in closed containers, has an excess pressure of not less than 3 bar.

Additional notes

1. For the purposes of heading Nos 2204 and 2205 and subheading 22060010: (a) actual alcoholic strength by volume means the number of volumes of pure alcohol contained at a temperature of 20oC in 100 volumes of the product at that temperature; (b) potential alcoholic strength by volume means the number of volumes of pure alcohol at a temperature of 20oC capable of being produced by total fermentation of the sugars contained in 100 volumes of the product at that temperature; (c) total alcoholic strength by volume means the sum of the actual and potential alcoholic strengths; (d) natural alcoholic strength by volume means the total alcoholic strength by volume of a product before any enrichment; (e) % vol is the symbol for alcoholic strength by volume.

2. For the purposes of subheading 22043010, grape must in fermentation means the product derived from the fermentation of grape must, having an actual alcoholic strength by volume of more than 1 % vol and less than three-fifths of its total alcoholic strength by volume.

3. For the purposes of subheadings 220421 and 220429: A. total dry extract means the content in grams per litre of all the substances in a product which, under given physical conditions, do not volatilize. The total dry extract must be determined with the densimeter at 20oC; B. (a) the presence in the products falling within subheadings 22042111 to 22042199 and 22042912 to 22042999 of the quantities of total dry extract per litre indicated in I, II, III and IV does not affect their classification: I. products of an actual alcoholic strength by volume of not more than 13 % vol: 90 g or less of total extract per litre; II. products of an actual alcoholic strength by volume of more than 13 % vol but not more than 15 % vol: 130 g or less of total dry extract per litre; III. products of an actual alcoholic strength by volume of more than 15 % vol but not more than 18 % vol: 130 g or less of total dry extract per litre; IV. products of an actual alcoholic strength by volume of more than 18 % vol but not more than 22 % vol: 330 g or less of total dry extract per litre. Products with a total dry extract exceeding the maximum quantity shown above in each category are to be classified in the next following category, except that if the total dry extract exceeds 330 g/l the products are to be classified in subheadings 22042199 and 22042999; (b) the above rules do not apply to products falling within subheadings 22042193, 22042197, 22042993 and 22042997.

4. Subheadings 22042111 to 22042199 and 22042912 to 22042999 shall be taken to include: (a) grape must with fermentation arrested by the addition of alcohol, that is to say a product: having an actual alcoholic strength by volume of not less than 12 % vol but less than 15 % vol, and obtained by the addition to unfermented grape must having a natural alcoholic strength by volume of not less than 8,5 % vol of a product derived from the distillation of wine; (b) wine fortified for distillation, that is to say a product: having an actual alcoholic strength by volume of not less than 18 % vol but not more than 24 % vol, obtained exclusively by the addition to wine containing no residual sugar of an unrectified product derived from the distillation of wine and having a maximum actual alcoholic strength by volume of 86 % vol, and having a maximum volatile acidity of 1,5 g/l, expressed as acetic acid; (c) liqueur wine, that is to say a product: having a total alcoholic strength by volume of not less than 17,5 % vol and an actual alcoholic strength by volume of not less than 15 % vol but not more than 22 % vol, and obtained from grape must or wine, which must come from vine varieties approved in the third country of origin for the production of liqueur wine and have a minimum natural alcoholic strength by volume of 12 % vol, by freezing, or by the addition during or after fermentation: of a product derived from the distillation of wine, or of concentrated grape must or, in the case of certain quality liqueur wines appearing on a list to be adopted of wines for which such practice is traditional, of grape must concentrated by direct heat, which, apart from this operation, corresponds to the definition of concentrated grape must, or of a mixture of these products. However, certain quality liqueur wines appearing on a list to be adopted may be obtained from unfermented fresh grape must which does not need to have a minimum natural alcoholic strength by volume of 12 % vol.

5. For the purposes of subheadings 22042111 to 22042178, 22042181, 22042182 and 22042912 to 22042958, 22042981 and 22042982, quality wines produced in specified regions are wines produced in the European Community which comply with the provisions of Council Regulation (EEC) No 823/87 of 16 March 1987 laying down special provisions relating to quality wines produced in specified regions (OJ No L 84, 27. 3. 1987, p. 59) and the provisions adopted in implementation of the aforesaid Regulation and defined in national regulations.

6. For the purposes of subheadings 22043092 and 22043096, concentrated grape must means grape must for which the figure indicated by a refractometer (used in accordance with the method prescribed in the Annex to Regulation (EEC) No 558/93) at a temperature of 20oC is not less than 50,9 %.

7. Only vermouth and other wine of fresh grapes flavoured with plants or aromatic substances having an actual alcoholic strength by volume of not less than 7 % vol shall be regarded as products falling within heading No 2205.

8. For the purposes of subheading 22060010, the expression piquette means the product obtained by the fermentation of untreated grape marc macerated in water or by the extraction of fermented grape marc with water.

9. For the purposes of subheadings 22060031 and 22060039, the following are regarded as sparkling: fermented beverages in bottles with mushroom stoppers held in place by ties or fastenings, fermented beverages otherwise put up, with an excess pressure of not less than 1,5 bar, measured at a temperature of 20oC.

10. For the purposes of subheadings 22090011 and 22090019, the expression wine vinegar means vinegar obtained exclusively by acetous fermentation of wine and having a total acidity of not less than 60 g/l, expressed as acetic acid.

autonomous (%) or levy (AGR)

conventional (%)

Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow